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4.a) 2014 Budget (Draft) SCANDIA City of Scandia 2014 Budget DRAFT FOR CIT�' CO UNCIL DISCUSSION August 13 & 27, September 10, 2013 Budget Work Sessions CONTENTS Budget Overview (Part I) Budget Process and Timeline ..............................................................................1 BudgetFormat.....................................................................................................2 Revenue Budget Assumptions PropertyTaxes.........................................................................................3 OtherRevenues........................................................................................4 Expense Budget Assumptions Wagesand Benefits .................................................................................5 OtherExpenses........................................................................................5 CapitalProjects....................................................................................................6 Overview, General Fund......................................................................................7 Overview, Other Funds........................................................................................8 EnterpriseFunds ..........................................................................9 Summary Tables 20l 4 Draft Expenditure Budget, Summary by Fund and Department....10 Expenditure Budget History, 2010 through 2014 Proposed....................1 l 2014 Draft Revenue Budget, Summary by Fund and Department..........12 2014 Employee FTE's.............................................................................13 General Fund Department Budgets (Part 2) Administration &Finance...................................................................................14 CityCouncil.........................................................................................................15 Elections ..............................................................................................................16 Planning& Building. ..........................................................................................17 Police...................................................................................................................18 Fire.......................................................................................................................19 PublicWorks .......................................................................................................20 Parksand Recreation...........................................................................................21 CommunityCenter...............................................................................................22 Budgets for Other Funds (Part 3) DebtService Funds..............................................................................................23 Capital Improvement Fund..................................................................................24 Park Capital Improvement Fund..........................................................................25 Equipment Replacement Fund.............................................................................26 Local Road Improvement Fund.........................................................27 20] Sewer Project Fund.......................................................................................28 UptownSewer Fund............................................................................................29 Appendices: Draft Capital Improvement Program (CIP) 2014 to 2018 (Part 4) CIP Appendix (Part S) BUDGET OVERVIEW Budget Process and Timeline This document contains a draft budget for the period of January 1 through December 31, 2014 for the City of Scandia. The budget is preliminary and has been prepared for discussion by the Scandia City Council at their budget workshops. Year to date(YTD) data is,unless otherwise stated, as of June 30, 2013. The timeline for developing the 2014 City budget is shown below. While the final budget will not be adopted until December, the City is required to certify its proposed maximum property tax levy to the county auditor not later than September 16, 2013. The city may continue to refine the budget,but after that date the levy cannot be increased. Notices to property owners will be based on the maximum levy. The schedule for review of the 2014 budget is as follows: Dates Action Tuesday, August 13 City Council budget workshop (regular work session) Tuesday,August 27 City Council budget workshop(special meetin�) Tuesday, September 10 Regular work session date; special Council meeting to adopt proposed budget by resolution and certify proposed levy to county auditor; set date for public meeting on levy and budget Monday, September 16 Last date to certify proposed (maximum) tax levy to county auditor October 1 (approximate) Include inforn�ation on proposed budget in City newsletter Tuesday,October 8 City Council budget workshop(regular work session) Tuesday,October 22 City Council budget workshop(special meeting,optional) Wednesday,November 6 Planning Commission hearing on Capital Improvement Program(CIP) November Washington County mails property tax statements Tuesday,November 26 or Public meeting on budget and tax levy (could cornbine N�ith December- Tuesday,December 10 10 i��ork sessio�7 or set u special meetrng berivee��dates TBD) Tuesday,December 17 Budget hearing/adopt final property tax levy and budget (last regirin�•Cottticil meeting�f 2�13) Friday,Deceinber 27 Last date to certify final tax levy to county auditor January,2014 Publish summary budget in legal newspaper Budget Format The draft 2014 budget is divided into the following fund and departmental budgets: General Fund (101) Departments lvithin General Ft�nd: • Administrutior7 &Finar�ce(41000) • City>CounciJ(41110) • Elections (41410) General Fund • Plan»ing&Building(4191 U) • Police(42000) • Fir•e (42200) • Puhlic Works(43000) • Purks (45000) • Communih'Center(45180) 2007 Blacktop Project(307) Fire HaIU Public Works(3l0) Debt Service Funds 2010 Equipment Certificate (311) 2011 Equipment Certificate (312) 2013 Equipment Certificate (313) New Capital Improvement Fund (403) Capitai Funds Parks Capital Improvement Fund (404) Equipment Replacement Fund{405) Enterprise Funds 201 Sewer Project Fund (602) Uptown Sewer Fund (612) A new debt service fund (2013 Equipment Certificate, Fund 3l3)has been added in 2013 a�id 2014 to account separately for the new outstanding equipment certificates approved June 2013 by the City Council. 2 8/2/2013 The major expenditure categories in the budget are: Personnel Services (100) Costs related to employees including wages, salaries, retirement contributions and all other benefits. Materials and Supplies(200) All of the"things"that the city purchases, such as off ce supplies,parts, fuel, sand& gravel, etc. Contractual Services and Charges All types of services and functions performed by or (300-400) provided by those other than employees. Capital Outlay(500) Projects, equipment or furnishings with a useful life of three years or longer and cost greater than$500. (Capital outlay items with a life of five years or longer and cost $10,000 or greater would also be listed in the CIP.) Debt Service(600) Principal and interest payments on short- or long-term debt. Transfers (700) Transfers from one fund to another. Revenue Budget Assumptions Properry Taxes Property taxes are the city's largest revenue source,representing 80%of revenues to the General Fund. Most years, Minnesota cities over 2,500 in population have been subject to property tax levy limits established by the state legislature. For 2014, the levy, excluding debt,may not increase by more than 3%. In the draft budget, operating expenses are down but due to the increase in the Capital Funds (new Local Road Improvement Fund), the levy may only be increased another$1'7,500 without exceeding the levy limit. Also,new for this year, at a meeting where public comment is permitteci, the city must discuss the estimated savings realized to their budgets as a result of the sale t�exemption, and how those savings will be used for property tax levy reductions, fee reduction and other purposes as deemed appropriate. The following table shows the total tax levy of New Scandia Township/the City of Scandia in recent years with the percentage increases from the previous year. The 2014 preliminary maximum levy, which is what would be required to fund the draft budget presented by staff, is shown for illustration only. It may change based on decisions the City Council makes about the budget. The draft budget assumes no levy increase in 2014. 3 8/7/2013 Property Tax Levy Histor,y Year Total Levy Increase 2003 $1,238,136 -1.10% 2004 $1,301,182 5.10% 2005 $1,368,150 5.10% 2006 $1,483,752 8.40% 2007 $1,533,930 3.40% 2008 $1,703,589 11.06% 2009 $],860,893 9.23% 2010 $1,918,b47 3.10% 2011 $2,013,651 4.95% 2012 $2,055,174 2.06% 2013 $2,171,074 5.64% 20]4 $2,171,074 0% How changes in the city budget and ]evy will impact individual property tax payers is a complex question. The ainount of the tax levy is only one of many factors. Preliminary data from Washington County indicates that the city's tax capacity inay decrease by 9% for the pay 2014 tax year. All other things being equal, the same tax levy would result in a higher tax rate. The city will have more infonnation available before the final budget and levy are adopted. Otlzer Revenues The following assumptions were made about other revenue sources for 2014: � Other taxes (gravel tax revenue)—increase consistent with projections in the EIS for Zavoral Mine Project. • License and permits—similar revenue to 2013, with exception of building pennit revenue which was increased to be similar to 2012 actual revenue. • Intergovernmental revenues—the only revenues assumed in the General Fund is the recycling grant in the Administration Department and the Fire Relief Aid from the State and other state gants for the Fire Department. (Scandia receives no Local Government Aid (LGA).) • Charges for services—Planning Department accounts for rnost of these charges,with $80,000 planned for Zavoral Mine monitoring. These are mainly pass-through charges on revenue and expense. • Fines and forfeitures—same as projected 2013 revenue. • Interest—interest earnings will continue to be low; similar rates to 2013. In November 2012 the Council approved an update to the Fund Balance Policy that if the unassigned fund balance in the General Fund rises above 50% at the end of the fiscal year, tlie amount above 50%would be applied to the following year's operating budget or transfenred to a capital improvement fund. Per the December 31, 2012 audit report, the unassigned,unrestricted 4 8/7/2013 fund balance was $1,177,870, which is equal to about 60%of the general fund expenses included in the draft 2014 budget(or$194,162 more than required by City policy). The City Administrator is also projecting that 2013 actual estimated expenses and revenues will result in an increase in fund balance. Therefore, staff is proposing that$200,000 be transferred from the General Fund to a newly created Local Road Improvement Fund. If the Council agrees with the creation of the new fund a resolution should be passed creating the fund. Expense Budget Assumptions Wages and Benefits The draft budget assumes the step plan adopted by the Council in July is implemented. Per the policy, employees must receive a satisfactory job evaluation in order to receive the step increase. The draft budget assumes that step will be given when the employee is eligible. As provided by Ordinance No. 121,no adjustrnent to City Council pay will occur on January 1, 2014. The Council pay may be adjusted again on January 1,2015, following the next election. For health insurance, no increase for 2014 was estimated for preliminary budget purposes. Actual rates will be known in the fall. Because the city's health insurance plan is a high- deductible plan(to keep premium costs down)the City has been contributing to Health Savings Accounts (HSAs) for eligible employees. The draft budget assumes continuing city contributions to the HSAs at the same level as in the last 4 years. Other Expenses The draft expense budgets include the following assumptions for costs in 2014 compared to 2013: • PERA&FICA—no increase from 2013 for(7.25%and 6.2%} employer contributions, respectively. • Insurance(Property &Auto, Liability and Worker's Compensation—+ 3% Actual costs will be available in December for the policy year beginning January 1. • Fuel and utilities—approximately the same prices as assumed in the 2013 budget. 5 8/7/20l 3 Capital Projects The following projects in the drafl Capital Improvement Plan (CIP) update are included in the draft 2014 budget. Detailed descriptions are included in the CIP and/or the department budget narratives. Proj # CIP Project Name Cost Funding A-006 Eiectronic Data Storage $12,500 Capital Improvement Fund F-018 Back Up Generator For Fire Hall $36,000 Capital Improvement Fund PR-001 Lilleskogen Park Improvements $47,500 Punds to come from grant revenue or donations not yet secured PR-Ol 9 Log House Landing Impro�•ements $40,000 Capital Improvement Fund($20,000), CMSCWD GrantlCost Share($20,000) PW-002 Street Maintenance Program $300,000 Genera] Fund, Public Works Budget (43000) PW-006 Dump Truck/Plow Replacement $200,000 Debt Service Fund In addition to the projects in the CIP these other capital expenditures are included in the draft 2014 budget. (These projects do not meet the $l0,OQ0 threshold for inclusion in the CIP.) Budget Description Cost Adrninistration&Finance Office Equipment (570) $2,500 Fire Department Furniture and Fixtures(580} $1,000 Fire Department Office Equipment (570) $8,000 6 8/2J2013 Overview, General Fund The draft 2014 General Fund expense budgets total $1,960,716, up approximately 1.45% from the 2013 budget. Departmental budgets with increases include Elections (1200%, 2014 is an election year), Planning and Building(141.58%,mainly 2014 Draft Budget Zavoral Monitoring which General Fund Revenue by Type will be reimbursed) and __ ____-- ------------ _ �.._--- -- ---- Police(2.79%). Departmental budgets with •rrx�s decreases are Administration 8"�� lo�, �1°� and Finance (-7.45%), City 2 ro •u`�„xs�`��,,,itz Council 5.14% Fire 3°�° � �' �� ,_.�y ►, bitergo��ern- mentat (-4.95%), Public Works Revenues (-2.39%�� Parks (-15.52%� . , _ , � ., -� � � , ` ` : ■�:fiargesfor5erv�ces and Community Center ` �-1.2%�. MOTe 111fOTTTlat1011 ■Fines&Porfciaires on these changes is included �'� r �:�the�'kevenues in the department � s5�r� worksheets and narratives. ; ; The pie chart to the right shows revenues to the 2014 Draft Budget General Fund, which are General Fund Expenses by Type largely from property taxes ,_ ___ _ ____ ____ (85%) and Charges for Service (8%)with the 15�r� 4°�� z��ti remainder from other sources. ■Nersonnel bervices 1'% The second pie chart, to the '`'� ■Mate•ials&Supplies left, shows proposed General M� �`��:�� ;:,.; •Contractual Services Fund expenses by type. � •��' ■c��i��io��i�ys Nearly half(44%) of the 9°ti � ■Uebt Serv�ce bud et would o for �� k��d'�.�J� ' g � � � '�w'�� Transters Contractual Services, with Personnel Services being the 44�ro next highest category (27%). 7 8/7/2013 Overview, Other Funds Debt Service Funds—The total debt service budget will be lower(down 4.83%)in 2014 than in 2013. The property tax levy for debt service is based on principal and interest payments plus the statutory 5% coverage, less any assessments and interest revenue. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds. A new debt service fund (2013 Equipment Certificate, Fund 313)has been added in 2013 and 2014 to account separately for the new outstanding equipment certificate approved by the Council in June 2013. The only new expenditure from the debt service fund planned for 2014 is the purchase of a dump truck with plow(PW-006). The budget assumes the Council will approve the use of fund balance to pay a portion of the Fire Hall debt in 2014 and 2015. Action cannot occur unti] the September Council meeting. Capital Funds—The draft budget currently proposes $95,500 of the tax levy as revenue to the Capital Improvements Fund (401.} There are three proposed expenditures from the Capital Improvement Fund in 2014, CIP project A-006, Electronic Data Storage ($12,500),F-018, Back- up Generator for Fire Hall ($36,000), and PR-019, Log House Landing Improvements ($40,000). An additional $20,000 of grant or other revenue from the watershed district for the Log House Landing Improvement is assumed. The budget for the Parks Capital Irnprovements Fund (404) does not include any expenditure in 2014 unless donations are received. It is assumed that there will be donations of materials and labor, or grants to cover any expenses related to Lilleskogen Park. No other income is anticipated as subdivision activity, and therefore park dedication fee revenue, has almost halted due to the economy. Revenues to the Equipment Replacement Fund (406) are proposed to be $100,000 in transfers frorn operating budgets in 2014. There are na expenditures frorn the Equipment Replacement Fund proposed in 2014. With a $100,000 annual contribution, and assuming proceeds from the sale of equipment are deposited into the fund,the fund would be close to cash-flowing for the years 2014 through 2018. Staff is proposing a new capital fund be created in 2014 called Local Road Improvement Fund. Revenues to this account could include transfers from the fund balance above the 50%amount in the general fund as required by City fund balance policies, future tax levy dollars, assessments, franchise fees, etc. Expenses could include mill and overlays,reconstruction or new construction of streets. Seal coating, crack filling, and patching would continue to be funded in the general fund. Creating this new fund helps segregate funds from the Capital Improvement Fund that the Council may want to dedicate specifically towazds roads as opposed to other capital improvements such as equiprnent purchases,building construction/renovations, etc. It can be difficult to plan long term for road related expenditures within the current Capital Improvement Fund if other projects are completed first with available funds. No projects are planned for 2014 as the Council has not provided direction yet on what roads to include. The table on the following page shows the fund balances expected in the three capital funds at the end of 2013, and the proposed 2014 expenses and revenues (including interest.) 8 8/7/2013 12/3 I/2013 2014 20l 4 12/31/2014 Fund Projected Expense Revenue Projected 401 CapitalImprovements $212,000 $68,250 $95,500 $239,250 404 Parks Capital Improvements $8,000 $0 $0 $8,000 406 Equipment Replacement $322,400 $0 $101,000 $423,400 *408 Local Road Improvement $0 $0 $300,000 $300,000 Total $542,400 $68,250 $496,500 $970,650 *New for 2014 E�:terprise Fu�:ds—Fund 602 is one of the city's enterprise fixnds, for the operation of the "201" community sewer system that serves approximately 100 homes on Big Marine Lake. Fund 612 is an enterprise fund created in 2013 to segregate the revenues and expenses for operation of the Uptown Sewer System from the General Fund budget. This draft includes staff's proposed budgets for tllese two funds (602 & 612.) The Wastewater Advisory Committee will be reviewing and making recommendations on these budgets at their August 28, 2013 meeting. One of the si�nificant changes in 2014 is the elimination of the transfers from the sewer funds to the general fund to cover employee tiine spent on the sewers. Instead, staff time will be billed directly to the sewer funds. Hourly e�nployees are being asked to track their hours working on the items related to the sewers (rounds,billings, etc) and those hours are charged to the appropriate fund with the issuance of each pay check. For the two salaried employees, a percentage of their pay will be allocated to the funds at each pay period. The Administrator's salary is divided 98.5%to the general fund, 1% to the 2Q1 Sewer System and 0.5% to the Uptown System. The Public Works Director's salary is divided 83.5%to the general fund, 12.5%to the 201 Sewer Systems, and 4%to the Uptown System. Wages, payroll taxes, and PERA contributions are divided amongst the three funds. 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Q � o � � � v �� a � � � .��. � � ? + �p �' � � � �� N N + + � W C w �. 33 � w � b � > > m �" m � � ' v � m � x � cn � cn cn a � � � � 6 a' � O O o 3 d N N � — — — n 7 a� `� n� o 0 0 o rv .� � w �.o n 0 0 0 0 0 0 0 0 � Qo� � 0 0 0 0 0 0 0 0 � � m � + , � � u, — \� j Q � � � � � � � O � O O O O O H � � � � O O O O p, 7 � O O O O � � � O O O O � � �N W O W O O n � � � ? O � O O � S?o O � � O -� O O � � �� cw � A O O O A W � � Q O "'� tp tp C�O O O O O y n � pf O� � O O O O 6�1 C�n O O O O O O O O O O � 0 O A � W O� �A N � � O y � W W f0 W A 00 fD O O O O A 3 `� 0 0 00 o n � � o cn'i� o c^�» c�i+ o J � � Q � � � � � �J.) 0 0 � 0 0 Q� � G� -� J � 00 V OONOON N ODO -+ W A 00000 � O G.� -+ CO W � .A N Ja A OON � 00 00000 I'Tl � O) -� � W A ODCOO ' CTU1000 00000 tA m � � � 3 t��0 W � W N C)i -+ � p � p � � � � � .� w .� � � N N N M O W Administration & Finance (41000) This budget includes personnel expenses for the Administrator, Treasurer, Deputy Clerk and Office Assistant, as well as the budgets for a large variety of contractual services such as assessing, auditing, legal, animal control and recycling services. This draft budget shows an approximately 7.45%decrease from 2013 to 2014,primarily because of the following: • The change in Contractual Services represents the largest change. The Legal Services budget shows a significant decrease. The budget assumes an average of$1,750/month for civil services and $1,250 for prosecution services. Staff will also be hoping to decrease the auditing expense following the RFP process so this should be reviewed again prior to adoption of the final budget. • Capital Outlays are down significantly as the only planned expenditure is the replacement of a computer/laptop. We expect to replace each computer every 4 to 5 years. • Materials and Supplies are down slightly due to the sales tax exemption beginning in 2014. These expenditures would be down over 9%if no holiday party was planned for 2014. The increase in the Personnel Services budget is reflective of the 2013 salary adjustment for the Administrator approved in April and the implementation of the step/grade plan as described in Resolution 07-16-13-03. Staff has been seeking new quotes for health insurance so this number should be reviewed again prior to final budget adoption. Revenues to this budget include license fees,the recycling grant and charges for services. Revenues from fines and forfeitures offset a portion of legal services (prosecution) costs. Revenue from the cable TV franchise offsets the expense item (437) which is transferred to the Forest Lake Cable Commission(net cost=$0.) Beginning in 2014, staff proposes to charge the 241 and Uptown Wastewater Systems directly for staff time and materials incurred rather than including an operating transfer. For the 201 Wastewater System, 1% of the Administrator's salary and 1%of the Treasurer's wage is budgeted as an expense. For the Uptown Wastewater System, 0.5%of the Administrator's salary and 3%of the Treasurer's wage is budgeted as an expense. Therefore, only 98.5%of the Administrator's salary and 96%of the Treasurer's wage is included in this portion of the general fund budget. 14 8/7/2013 , 2014 Draft Budget GENERAL FUND 901 ADMINISTRATION 8 FINANCE(41000)REVENUE 2070 2011 2012 2013 7/912013 2013 2D14 Actual Actual Actual Proposed Yesr-to-Date EsUmated Proposed Accourn Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqtan Cty Tax SettlemeM 357 522 290 397 293,723 315,095 168,169 315 095 306,552 Total Property Taxes 357 522 290 397 293 723 315,095 168,189 315,095 306,552 Licenses 8 Permfts 32180 Tobacco&Liquor Licerues 11,235 11.060 10,988 17.000 50 11,000 �1,�0 32190 Other City Permits 233 200 689 250 250 250 250 32260 Gambling Partnits 295 70 45 200 160 160 45 Total Licenses 8 Pertnits 11 763 11,330 11,722 11,450 480 11,410____ 1�,295 IMergovemmental Revenues 33407 LGA/MVHGAG/PERA Aid 456 362 9,202 362 362 362 33422 Othe►State Grdnts 8 Aids 33620 Recvclinq CaraM 7,235 7 235 7.235 7,235 7,980 7,980 7,235 Total Irrieroovernmental Aid 7,691 7 597 16,437 7,597 7,980 8,342 7,597 Charges for Services 34102 Legal Services 630 1.000 823 7,000 15,068 1,000 1,000 34105 Maps&Publications 25 25 34107 AssessmentSearch Fees 80 50 250 200 140 200 200 34110 Escrow Relmbursement 2,725 8,955 15,000 9,295 10,000 34304 Reimbursement for Services 3,707 500 500 TotalCharqesforServices 735 3800 �0,028 16200 25,003 17,200 1,200 35101 Fines 8 Forfeitures 19,694 15,OD0 17,818 18,000 4,34'I 'I6,000 16,000 Other Income 36210 Irderest�ncome 11.319 11,537 7,023 7,897 4,061 7,897 7,'100 36240 Insurance Dividend 9,901 0 12,900 0 2,691 36250 Misc.Retunds 1,879 100 3,643 100 578 700 SOD 38050 Cable N Frenchise Rebate 6,602 6,000 7,223 6,396 4,233 6,396 6,DOD Total Other Income 29 702 17 637 30,789 14,393 11,564 '14,993 13,600 Other Financing Sources 39101 Sale of General Fixed Assets 39102 Compensation for Loss of GFA 39202 Corrtrib�ion from Enterprise Funds 2 496 2,638 2,528 3,196 3,196 7 7otal Other Financinq Sources 2 496 2 638 2 528 3,196 0 3,196 0 Total Administration&Finance Dept. 429,603 348,399 383,045 385,931 217,517 380,236 358,244 Noles: 1.No Vansfer as costs will be billed directly to enterprise funds beginnirg in 2014 1'� a� 1 of 1 Admin 4:33 PM 8f7l2013 � 2014 Draff Budget GENERAL FUND 101 ADMINISTRATION�FINANCE(41000j EXPENSE 2010 2011 2012 2013 6/30l2013 2013 2014 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '13-'14 Account DesCription Expenses Expenses Expenses Budqet Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular WageS 8 Salaries 142,575 124,700 144,063 134,579 59,244 137,172 141,621 121 PERA Coord.Empbyer Contribution 9,995 9,358 9,980 9,757 4,295 9,945 10,214 122 FICA Empbyer Contribution 8,812 7,988 8,722 8.344 3,673 8,505 8,734 126 MEDICARE Empbyer Contribution 2,06'I '1.868 2,040 1.951 859 1,989 2,043 131 HeaRh Insurance Employer Contribution 8,872 1 D,974 15,032 15,012 8.549 15,012 15,012 134 LI(e Insurance Empbyer Paid 508 604 569 631 301 631 631 135 Disability Insurance Empbyer Paid 589 6'ID 712 701 223 701 701 141 Unempbyment Compensation 151 Workers Comp Insurance Premium 1.341 1,373 1,389 1,322 1,316 1,322 1,474 7otal Personnel Services 175,753 157,474 182,507 172,297 78,460 175,277 180,429 4.72°k Materials&Supplies 200 Office SuppHes 2,335 1,770 2,741 2,500 824 2,000 2,000 203 Printed Forms&Papers 1,529 2.209 2,468 2,000 544 2,000 2,000 210 Operatinq Supplfes 249 1,185 809 300 99 700 750 1 Total Materials 8 Supplies 4,113 5 164 5,418 4,800 1,467 4,700 4,750 -1.04°0 Contrdclual Services 300 Assessor 28,622 25,430 27,426 28,500 10.145 28,500 28,500 301 Auditing&Accounting 22,000 22,000 21,450 22,500 20,775 22,500 22,500 304 Legal Services 37,403 30,866 67,624 70,000 24,026 40,000 36,000 306 Personnel Testing&Recruitment 308 Other Professional Services 4 425 425 1,000 425 1,000 1,000 309 Software Support 8 Maintenance 3,D90 2,608 3,850 4,075 799 4,155 4,272 313 Committee&Commission Reimburs 240 314 Animal Controi 1,530 1,753 1,210 1,600 450 1,600 1,600 316 Conference&Seminars 117 25 750 364 750 750 317 Employee Training 50 345 100 750 65 750 500 3190therServices 818 1,440 1,217 1,000 484 1,000 1,000 321 Telephone 2.907 2,537 2,315 2,600 1,230 2,600 2,600 322 Postage 3,103 2,676 3,478 2,750 1,027 2,500 2,350 331 Travel Expenses 957 1,483 1.504 1,450 320 1,450 1,500 351 Legal NWices Pubishing 1,410 1,303 1,465 1,500 987 1,500 1,500 353 Sales Tax 58.03 720 361 Liability/Property Insurance 5,733 4,864 4,874 4.834 3,426 3,426 3,529 365 Insurance Claims s00 413 Office Equipment Rental 5,876 5,757 6,694 5,800 3,161 6,200 5,700 430 Recycling 3�,349 28,601 28,113 30,500 14,679 30,500 30,500 433 Dues 8 Subscriptions 5,500 4,491 4,621 4.885 791 4,885 5,164 434 Youth Service Bureau 5,500 5,500 5,500 5,500 5,500 5,500 5,500 437 CaWe TV Franchise Agreement 6,602 7,266 7,929 6,800 3,527 6,800 6,800 438 Misc Contractual 3,247 3,895 12,754 4,800 951 4,800 4,800 439 Refunds Issued 20 2,500 2,525 500 2,500 2,500 440 Events 490 Donations 1,000 Total Contractual Services 165,237 155,166 206,568 202,334 93,190 173,036 168,565 -16.89% Capital Outlsys 560 Fumiture&Fixtures 516 570 Office Equipment 2.077 �,563 7,946 5,500 4,573 5,500 2,500 Total Capital Outlays 2,593 1,563 1,946 5,500 4,573 5,500 2,500 -54.55`.b Total Administration&Finance(41000) 347,696 319,366 396,439 384,931 177,689 358,513 356,244 -7.45°< Notes: 1.InGudes$400 for holiday paRy �� 7 oi 1 ADRtIN 429 PM 8/7/2073 F City Council(41110) In 2014,there will not be an increase in City Council compensation, the major expense in this budget. Ordinance Number 121 provides as follows: "Following the municipal regular election in 2012, and following each subsequent municipal regular election, the salary of the Mayor and Councilmembers shall be adjusted following the municipal election to become effective January 1 in a percentage equal to the change in the United States Department of Labor Consumer Price Index (November report)for all urban consumers U.S. city average since the last salary adjustment." There is a small decrease in Personnel Services because the City had budgeted for both FICA and PERA contributions. After each election, Council members can choose if they want the contribution to social security or the PERA retirement plan,but not both. All members have chosen PERA so the FICA expense was eliminated for 2014. The contractual services budget sets aside funds for Council education such as Minnesota League of Cities conferences or seminars. 15 8/2/2013 2094 Draft Budget GENERAL FUND 101 CITY COUNCIL(41110)REVENUE 2010 2D11 2012 2013 719/2013 2013 2014 Actual Actual Actua� Adopted Year-to-Date Estimated Proposed AccourN Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqton Cty.Tax Settlement 19,542 20,289 78,807 19,861 7U,600 19,861 18,839 Total Property Taxes 19,542 20,289 18,807 19,861 10,600 19,861 18,839 Total City Council Dept. 19,542 20,289 18,807 19,861 10,600 19.861 18,839 1�� 7 of 1 Council 4:33 PM 8/7/2013 20'!4 DraR Budget GENERAL FUND 101 CITY COUNCIL(41110)EXPENSE 2070 2011 2012 2013 6130I2013 2013 2014 Change Actual Actual Actual Adopted Year-taDate Estimated Proposed '13'14 Account Descriptbn Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budgel Notes: Personnel Services 101 Regular Wages&Salaries 12,792 tfi,476 12,357 16,476 4,119 16,476 16,476 121 PERA Coord.Employer Contribution 122 FICA Employer Contribution �,�22 � 126 MEDICARE Employer ConUibution 234 239 179 239 60 239 239 127 PERA Defined Employer ConVibution 2 729 3,006 618 824 206 fi24 824 Total Personnel Services 15,188 19,734 13,154 18,561 4,385 17,539 17,539 -5.50°� Contractual Services 316 Conference 8 Seminars 855 105 299 1,W0 198 1,000 7,000 331 Travel F�cpenses 81 161 111 300 300 300 Total Comrectual Services 936 266 410 1,300 798 1,300 1,300 Total City Council(41110) 16,124 20,000 13,564 19,861 4,583 18,839 18,839 -5.14°a Notes: 1.Council gets FICA or PERA,not both 1� �� 1 of 1 COUNCIL 4:29 PM 8!7/2013 Elections(4I410) With an election in 2014, expenses are budgeted similar to those incurred during the 2012 elections. 16 8/2/2013 2014 Draff Budget GENERAL FUND 101 ELECTIONS(41410)REVENUE 2010 2011 2012 2013 7f912013 20t3 2D1A Actual Aclual Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Ravenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 3�000 Washirqton Cty.Tan Serilement 5,869 470 5,202 470 251 470 6,110 Total PropeAy Taxes 5,869 470 5,202 470 251 470 6,110 Total Eledions Dept. 5,869 470 5,202 470 251 470 6,110 1+��) �o�� Eleclions 4:33 PM 8/7/20�3 2094 Draft Budgef GENERAL FUND 101 ELECTIONS(414'10)EXPENSE 2010 2011 2012 2013 6/30/2013 2013 2014 Change Actual Ac2ua1 Actual Adopted Year-to-Date Estimated Proposed '13-'14 Account Description Expenses Expenses Expenses Budget 6cpdts Expolrs Budget Budget Notes: Personnel Services 199 Election Judge 4,337 4,930 5,000 Tolal Personnel Services 4,337 4,930 5,000 #DIVJ�! Materials&Supplies 200 Office Supplies 24 34 40 210 Operatinq Supplies 257 416 400 Total Materials 8 Supplies 282 450 440 #DIV/O! Contractual Services 351 Legal Notices Publishing 92 185 200 413 Office Equipmerri Rerrtal 470 470 47D 470 470 470 470 Totai Contractual Services 562 470 655 470 470 470 670 42.55% Total Elections(41410) 5,181 470 6,035 470 470 470 6,110 1200.00",� Notes: 1 l�b� 1 oi 1 ELECTIO S 429 PM 81712013 Planning& Building(41910) The total proposed budget for Planning Services in 2013 was $68,796. This amount will be exceeded significantly(projected $153,417)because of consultant costs related to the monitoring requirements for the Zavoral Mining and Reclamation Project and an increase in building activity. Since it wasn't known at the time the budget was adopted if the Conditional Use Permit for the Zavoral Mine would be approved or not,the budget does not include any expenses (or revenues)related to the monitoring costs. All of the consultant costs are paid by the applicant so do not represent a net increased cost to the city. The 2013 budget should be amended before the end of this year. Although the Council may change the monitoring requirements when the next Annual Operating Permit is issued in early 2014, staff has assumed no changes would be made and is incorporating those expenses and revenues in the 2014 budget. Reimbursements and training for the Planning Commission are in this budget. The extra telephone line used by the previous Building Official has been canceled and the cost for the Ranger tabs has been moved to the Public Works Department. Staffmade significant changes to the building inspection expenses and revenues for 2014 based off of year to date information. The 2013 budget for these items was exceeded by mid-year so projections have been almost doubled. All but $12,450 in planning and building expenses are assumed to be reimbursed by project applicants. 17 8/2/2013 2014 Draft Budgei GENERAL FUND 101 PLANNING 8 BUILDING(41910)REVENUE 2010 2011 2092 2013 7/9/2013 2013 2014 Actual Actual Actual Proposed Year-to-�ate Eslimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31Q00 Washington Cry.Tax Settlemen► 92,082 76,852 37,773 18.996 1D,138 18,996 72,450 Total Property Taxes 92,082 76,852 37,773 18,996 10,138 18,996 12,450 Licenses&Permtts 32150 Utility Permds 750 600 300 300 32190 OtherCityPermRs 1,075 1,025 1,750 2,000 1,325 1,750 1.750 32210 BuNdinq Pertnits 60 351 35,000 40,135 20,000 26,214 40,000 40,000 Tot21 Licenses&Permits 62 176 36 625 42 185 22,300 27,539 41,750 41,750 Intergovemmental Revenues 33422 Other State Grants 8 Aids 33633 Met Council Plann'rq Grant 0 0 Total Intemovernmental Aid 0 0 0 0 0 0 0 Charges for Servkes 34103 Zoning&Planning 7,760 219,331 28,719 20,000 46,935 88,000 62,000 34110 Escrow Reimbursement 142,587 7,500 18,761 40,000 50,000 Total Charqes for Services 7,760 219 331 171,306 27,500 65,696 728,000 112,000 Total Planninq&Buildinq Dept. 162,019 332,808 251,264 68,796 103,373 188,746 '166,200 Notes 1��.) 1 of 1 Plan 8 Build 4:33 PM 8/7l2013 20i4 Draft Budget GENERAL FUND 101 PLANNING&BUILDING(41910)EXPENSE 2010 2011 2012 2013 6/30/2013 2013 2014 Change Actual Actual Actual Adopted Year-to-Dete Estimated Proposed '13-'14 Account Description Expenses Expenses Expdtrs Budqet Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular Wages 8 Salaries 74,638 61,548 121 PERA Coord.Empbyer ConVibution 5,232 4,334 122 FICA Employer Contribution 4,628 3,999 126 MEDICARE Empbyer Contribution 7,082 936 131 Health Insurance Empbyer Contribution 5,558 5,381 ' 134 Life Insurance Empbyer Paid 188 277 735 Disability Insurance Employer Paid 365 410 141 Unemployment Compensation 151 Workers Comp insurance Premium 735 2,444 666 Total Personnel Services 92,425 79,269 666 iIDIV/0! Materials 8 Supplies 200 O�ce SuppNes 115 65 203 Printed Fwms&Papers 262 210 Operating Supplfes 483 258 212 Fuel 498 492 240 Small Tools&Minor Equipment Tota1 Malerials 8 Suppbes 1 096 1,097 #��V/�! CoMractual Services 311 Permit Fees(Contract Inspections) 17,016 12,000 10,161 20,000 22,000 312 Planning Services 22,916 240,368 262,588 47,500 37,595 75,000 56,000 1 313 Committee 8 Commission Reimburs 4,900 5,200 5,200 5,200 2,350 4,950 5,200 3'16 Conference&Seminars 290 215 1,000 1,000 1,000 317 Empbyee Training 535 409 319 Other Services 146 26 4,272 50,000 80,�00 2 321 Telephone 1,440 1,668 995 1,000 360 360 331 Travel Expenses 85 218 334 License/CDL 15 16 351 Legal Notices Publishing 125 361 Liability/Property Insurance 328 299 282 296 107 107 433 Dues&Subscriptions 25 205 438 Misc Contractual 1,835 4,937 4,790 800 1,000 1,000 3 439 Refunds Issued 2 269 890 2 750 1,000 1,000 7,000 Total Contractual Services 34 785 254,559 293,637 68,796 54,845 153,417 166,200 141.58% Transfers 710 Residual Equity Transfers 720 Operatinq Trar�sfers 916 1,408 1,002 Total Transters 916 1,408 1,002 AtDIV/0! 7otal Planning&Buikling{41910) 129,503 336,333 295,305 68,796 54,845 153,417 166,200 141.58°0 Idotes: 1.E2klmonth for ge�eral,rest reimbursed 2.Zavoral Monitoring,all reimbursed 3.State Suroharge 1�� 1 0{� PLANNING&BLDG 430 PM 8/7l2013 Police (42000) The city has received a 2014 cost estimate frorn Washington County of$121,257.78 for police services. Details are included with the budget worksheets. This represents approximately a 2.$%increase from 2013. Staff has added $500 for overtime costs in addition to the contract,which would allow hiring of off-duty officers for traffic control during the Safe Halloween event or other special events requiring additional police protection. Staff has also added $310 for Scandia's share of the"Code Red" emergency notification system. 18 8/2/2413 2094 Draff 8udget GENERAL FUND 101 POLICE(42000)REVENUE 2010 2011 2012 2013 7/9/2013 2013 2014 Actual Aclual Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Ta�ces 31000 Washinqton Cty Tax Settlemen! �20 717 121 574 117,671 1'18,759 63,383 118,759 122,088 TotalPropertyTaxes '120717 121574 117,67'I ��8,759 63,383 118,759 122,068 Other Income 36230 Donations 1.700 0 Total Other Income 0 1,700 0 0 0 0 0 Total Police Dept. 120,717 123,274 117,671 118,759 63,383 118,759 122,068 � U G✓ 1 of 1 Police 433 PM 8!7l2013 20i4 Draft Budget GENERAL FUND 101 POIICE(4200D)EXPENSE 2070 2011 2012 2013 6l30/2013 2013 2014 Change Actuat Actuai Actual Adopted Year-to-Date Estimated Proposed '13-'14 Account Description Expenses Expenses Expdtrs Budqet Expdts Expdtrs Budget Budget Notes: Materials&Supplies 240 Small Tools&Minor Equipmeni 1,852 Total Materials&Supplies 0 1,852 0 0 0 0 0 itDIVfO! ConUactuai Services 308 Other Professional Services 318 Police ConVact 115.459 112,267 116,863 118,A50 118.450 121756 319 Other Services 309 309 309 310 Total Coniractual Services 715,459 112,267 117,172 1i8,759 0 �18,759 122,068 2.79°h Total Poice(42000) 115,459 114,119 117,172 118,759 0 118,759 122,068 2.79% Notes: 1��) 1 of 1 POLICE 4:30 PM 8/7/2013 City of Scandia-2014 Estimated Budget Police Contract 1.0 FTE Deputy WAGES Average Annual Hou�s Worked Per Assigned Deputy 1,772.08 x Average Hou�ly Wage $32.65 �57,858.52 Average Annual Overtime Hours Worked Per Assigned Deputy 10.75 x Average Houriy OT Wage $48.98 $526.48 Average Annual Hours Worked Per Non-Assigned Deputy 209.33 x Average Hourly Wage �31.43 $6,579.35 Average Annual Overlime Hours Worked Per Non-Assigned Deputy 11.83 x Average Hourly OT Wage $47.15 �557.88 Total Regular and Overiime Wages $65,522.23 Holiday Pay $3,088.75 VacaGon Pay $4,211.94 Sick Pay �1,403.97 Total Annual Wages $74,226.90 BENEFITS PERA $10,688.67 Medicare $1,076.29 Uniform Allowance per Assigned Deputy �730.00 Life Insurance per Assigned Deputy $30.00 Hospitalization I�surance per Assigned Deputy $11,640.05 LTD Insurance per Assigned Deputy $112.00 Medical Pool per Assigned Deputy $840.00 Reiiree Med 8 Liab Ins $7.�6�•9� Tolal Annual Benefits $32�284•98 CREDITS Average Annual CouN Appearance Hours 1.00 ($48.98) State Aid Credit ($10,688.67) ($10,737.65) Total Adjusted Annual Wages and Benefits $95,774.23 OTHER EXPENSES 2 Clerical Support Staff Annual Average Wages per Assigned Deputy $5,779.66 Annual Average Supenrision Wages per Assigned Deputy 56,170.09 Annual Deputy Ce11 Phone Expense @ 50°/a Cost $180.00 Total Annual Other Expenses $12,129.75 Total Annual Deputy Costs $107,903.98 MILEAGE Averege Annual Mileage 23,224 $13,353.8� Total Annual Contract Cost $121,257.78 1�(.� Fire (42200) The Fire Department budget shows a 4.95% decrease from the adopted 2413 budget. However, this is still a 13%increase over 2012 actual expenses. Personnel Services decreased based upon a review of prior years' budgets, however the draft budget still includes funding for a 2%wage increase. Overall the Materials and Supplies category is decreased due to some line items increasing and others decreasing. Lakeview Ambulance does not pay rent for the use of the Fire Hall,however they do contribute to needed medical supplies which has resulted in this budget (line item 209) being decreased by 50%. Also having Lakeview at the Fire Hall should result in a decrease in training costs as they provide some of the required training,however this is not reflected in the draft budget. Operating supplies (line item 210) are decreased from 2013 because no major appliance purchases (i.e. washing machine) are planned. This budget line item still includes funding for monthly catered dinners and will allow for the purchase of more pagers and hoses. The Council should discuss if the catered dinners will continue at taxpayer expense or Fire Relief Association expense and examine the impact of the sales tax exemption further. Funds are included for the purchase of 6 new pieces of turnout gear as well as helmets and uniforms. As the Fire Department discussed last year, they have started a rotation for replacing turnout gear rather than doing it all at once given the large expense. Contractual Services are proposed to increase slightly overall but there are some line items that will decrease. Medical Training(line item 310) is proposed to decrease significantly for 2014 as no EMT training for new recruits is planned. The Fire Departrnent has requested an increase in travel expenses to allow for more offsite training at technical colleges for officers. The traditiona160/40 split on utility expenses for the Fire Hall between the Fire Department and Public Works is proposed to be amended for the sewer pumping. The new 50/50 split takes into account the additional usage by Public Works for wastewater related to the usage of the pressure washer. The city's contribution required to support the pension fund (line item 325) is determined by PER.A. The city's annual contributions have decreased since the city joined the state plan. The Capital Outlays category is increasing by 50%. The Fire Department has requested funding for a new microwave, desk and installing AV equipment in the training room. The draft 2014 budget includes a transfer of$42,938 to the Equipment Replacement Fwnd,the department's share of$100,000 in transfers to that fund. Revenues to this budget include the fire contract with May Township. This will be the final year of a 3-year contract which provided for 3% increases in the contract amounts for each year (2012, 2013 and 2014.) Grant funding is proposed for training(DNR Grant) and a possible donation from the Scandia-Marine Lions. Revenue for the retirement premium is a pass through so the amount is the same on the revenue and expense side. 19 8/7/2013 2014 Draft Budget GENERAL FUND 101 FIRE DEPT(42200)REVENUE 2010 2011 2012 2013 7/9/2013 2013 2014 Actual Actual Actual Proposed Year-to-Date Estimated Proposed Accounl Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Serilement 305,529 299,229 256,253 289,909 154,728 289,909 243,324 Total Property Taxes 3D5,529 299,229 256,253 289,909 154,728 289,909 243,324 Intergovernmental Revenues 33420 Fire Relief from Ins.Prem. 25,088 0 21,986 20,000 33422 Other State Grants&Aids 2,000 2,481 2.600 2,fi00 5,000 33640 Other Grants 8,013 8,800 1,395 6,311 fi.311 1,5D0 Tolal Intergovemmental Aid 35,101 8,8U0 25,862 0 8,911 8,911 26,500 Charges tor Services 34202 Fire Protection Services 30,876 32,574 33,551 34,558 34,558 34,558 35,594 34301 Damaqe Repairs 0 Total Charges for Servfces 30,876 32,574 33,551 34,558 34,558 34,558 35,594 Other Income 36230 Donations 5,426 2,583 2,000 3,000 1 36240 Insurance Refund 0 36250 Misc.Refunds 0 Total Other Income 5,426 2,583 2,000 0 0 0 3,000 Other Financing Sources 39200 Interfund Operating Transfer Total Other Financinq Sources 0 0 0 0 0 0 0 Total Fire DepL 376,932 343,186 317,665 324,467 _ __198,196 333,378 308,418 1.L'wns Donation needed to offset expenses in operating or small tods �o{� ��e� 4:33 PM 8!7l2013 2014 Draft Budget GENERAL FUND 101 FIRE DEPT(42200)EXPENSE 2010 2011 20'12 2013 6/30l2013 2013 2014 Change Rctual Actuai Actual Proposed Year-to-Date Estimated Proposed '13=14 Account Descriptiai Expenses Expenses Expdtrs Budqet Expdts Expdtrs Budget Budget Notes Personnel Services 101 Regular Wages&Salaries 85,804 78,550 78,233 100,940 27,822 83,466 87,628 122 FICA Employer Contribution 6,2D9 4,699 4.879 6,258 1,725 5,175 5,433 126 MED3CARE Employer Contribulion 1,453 1,105 1,i34 1,463 403 7,210 1,27'I 141 Unemployment Compensalion 53 178 -31 100 100 100 151 Wakers Comp Insurance Premium 2 847 �532 4,157 4,057 4,289 4,300 4,429 Total Personnel Services 96 366 86 063 88.372 112,818 34,239 94,251 98,861 -12.37 r Materials&Supplies 200 Office Supplies 1,252 70 337 900 124 500 500 203 Prirrted Fortns�Papers 529 491 144 500 500 500 209 Medical Supplies 2,785 1,749 550 2,500 518 1,250 1,250 1 210 Operating Supplies 11,107 7,779 7,515 14,000 11,547 14,000 10,000 2 211 Cleaning Supplies 559 500 500 500 212 Fuel 3,636 4,884 4,468 5,000 1,082 5,000 5,000 217 Tumout Gear d Uniforms 6,914 793 6,509 9,500 6,307 9,500 12,500 3 221 Equipmerri Parts 4,840 5.261 3,366 5,000 344 5,000 5,000 222 Tires 500 500 500 223 Building Repair&Supplies 2,084 934 4,377 5,000 1,043 4,000 4,500 240 Small Tools&Minor EquipmeM 10 362 7,723 5,426 5,000 284 5,000 5,000 Total Materials 8 Supplies 43,509 29.643 32,692 48.400 21,249 45,750 45,250 -6.51% Contractual Services 305 Medical Services 2,793 1,658 1,545 3,200 1,630 3,200 2,000 306 Personnel Testing&Recruitment 2,565 3,000 751 1,000 2,500 309 Software SuppoA 8 Maintenance 9,574 11,272 '10,380 14,000 2,685 11,000 1'I,000 310 Medical Training 4,185 3,785 1,238 16,000 2,800 14,400 4,000 4 316 Conterence 8 Seminars 600 600 fi00 317 Employee Training 6,543 9,311 3,961 8,000 1,110 8,000 5,000 319 Other Services 2,089 124 750 230 750 750 321 Telephone 1,634 7,899 1,816 2,000 747 2,000 2,D00 322 Postage �8 50 50 50 324 Slate of MN-Fire Relief 25,088 25,673 21,986 20,00� 325 City Match-Fire Relief 75,000 58,260 18,258 19,200 19,200 18.259 331 Travel Expenses 2,612 2,173 1,700 3,SOD 1,090 3,000 3,000 5 334 LicenselCDl 26 20 22 75 21 21 25 340 Advertising 100 100 100 353 Sales Tax 143.92 300 3fi1 Liability/PropeAy Insurance 10,372 12,695 11,420 11,859 9,064 9,064 9,335 38� Utllities 7,716 9,502 7,�8 12,OOD 5,311 12,000 12,OOD 384 Refuse Disposal 225 218 810 780 370 780 B00 385 Sewer Pumpirg&Maintenance 1,246 1,215 994 1,50D 1,471 3,000 2,500 6 40� Bldg Maintenence 3,412 1,841 808 2,000 328 2,000 2,000 404 Machinery&Equipmenl Repair 13,994 6,492 12,128 10,000 12 10,D00 10,000 407 Well Repair&Mairdenance 90 96 90 200 200 200 433 Dues 8 Subscriptbns 1,052 1,388 888 950 584 950 1,000 43B Misc CoMractual 1,439 630 630 750 440 EveMs 726 2,OOQ 2000 1,500 Totai Contractual Services 167 002 151,233 99 997 111,764 28,348 103,615 1'12 369 0.54% Cepitel Outleys 540 Heavy Machinery Capital 5,254 550 Motor Vehicles Capital 560 Furnitu2 8 Fixtures 1,�5 3,000 2,245 3,000 1,000 7 570 Office Equipmern '1.047 930 7,016 3 000 309 3,000 8,000 8 Total C9pitel Outiays 6,301 930 8,981 6,000 2,554 6,000 9,000 50.00% Trensfers 720 Operating Transfers 48,042 52,686 43 108 45 485 45485 42,938 -5.60°r Total Transfers 48 042 52,686 43,108 45,485 45,485 42,938 -5.60�:. 7ota1 Fi2 Dept.(42200) 361,220 320,554 273,150 324,467 86,391 295,10� 308,418 -4.95% Notes 1.Savings from Lakevlew 4.No EMT treining tor new recniits 7.Microwave,new desk 2 Monthly dinners,hoses,pagers,no washing machine or sales tax S.More offsite training(or officers 8.AV Equipmerrt for Training Room 3 5-6 tumoul gears 6.Split 50/50 with PW 1q�) �p{� FIRE 4:31 PM Bl7/2013 Public Works(43000) This budget includes personnel expenses for the Public Works Director, three full-time Maintenance Workers and temporary employees for suimner and winter street maintenance. The draft budget includes funding for one new full-time Maintenance Worker. The temporary summer maintenance worker position is not included in the 2014 budget though the Council should discuss this in light of recent public comments at Council meetings the last couple years related to road maintenance. The number of public works employees a City has should correlate with the number of road miles maintained. The cities we used for compensation comparables are not helpful in determining the number of public works staff. For example, Lindstrom with 27 miles of roads has 3 FT and 2 seasonal summer staff; Columbus with 54 miles of roads has 3 FT employees, and Chisago City with 60 miles has 4 FT employees. Scandia has double or triple the amount of lane miles (90) yet the same or fewer public works employees. The Public Works Director has provided additional information and research on the number of employees needed to properly staff the Public Works Department in the pages following. The photos below provide just one example of how failing to cornplete proper maintenance will impact the quality of our roadways. .q �. �� ,v , . Y lmproper ditching and �� ' i "°`�� `''�� " �`��'��"�'� r likel lu ed or buried �' , '�� " ��' � °� ,;{� x�_ = Y P �b ,� �4+ � -. ,. �: ` culvert leads to � , � � � t'., i � , weakening road base and p� . �,,.,�r �r `. ,� -. , buckling of'the pavement �` � � � �1 �� ,. � � �� ,,; ��-:_ (Meadowbrook Ave) , ,¢. ��'4 t:.� -� �` e,� �� • ��'�� 1 r��_'Y �_:�i ... -,� • � '. . Tr i• (. e S _ � Overall the Materials and Supplies category is relatively unchanged. Reductions in salt are offset by increases in operating supplies and small tools. Not having to pay sales tax will allow the department to obtain the supplies and tools needed without increasing the levy. The total Contractual Services category wouId be slightly decreased from the 2013 budget. The largest expense continues to be Contractual Road Maintenance and Repairs (CIP Project PW- 002, $300,000.) This ]ine item funds seal coating, tree trimming, street sweeping, dust control, patching, and culvert repair and replacement. Employee training has been reduced because the sewer funds should cover the sewer training costs since they are benefiting from the training. Engineering, machinery repair and mise. contractual are also decreased. The draft 2014 budget includes a transfer of$57,062 to the Equipment Replacement Fund, the department's share of�100,000 in transfers to that fund. Revenues to this budget are primarily property taxes,plus gravel tax revenues. Gravel tax revenues have been increased to the projections in the EIS for the Zavoral Mine. There are no transfers from the sewer funds as those expenses are charged directly to the sewer fund as they are incurred. Approximately, 83.5%of the Public Works Director's salary is in this department of the general fund along with about 94% of the other Public Works employees' wages. 20 8/7/2013 2014 Draft Budget GENERAL FUND 101 PUBLIC WORKS(43000)REVENUE 2010 2011 2012 2013 7l9/2013 2013 2014 Actual Actual Actual Proposed Year-taDate Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 3100D Washington Cty.Tax Settlement 5fi7,183 649,808 788,033 883,898 471,746 883,898 862,898 31701 Gravei Taxes 13,034 14,665 8,9�0 10,700 10,700 21,802 31800 Other Taxes Total Property Taxes 580 217 664,473 796,933 894,598 471,746 894,588 884,700 Licenses&Permits 32150 Utility Permfts 750 150 750 300 150 450 750 Total Licenses&Permits 750 150 750 300 150 450 750 Intergovernmental Revenues 33401 LGA/MVHClAG/PERA Aid 0 Total Intergovernmentai Aid 0 0 0 0 0 0 0 Charges for Services 34106 Engineering Services 2,880 3,595 834 500 0 0 34107 Assessment Search Fees 34109 Water Usage 30fi 255 494 300 300 3b0 34110 Escrow Reimbursement 4,260 34301 Damage Repairs 71 988 2,504 0 34303 Dust Controi 4,020 3,248 3,190 3,254 1,812 1,350 3d304 Reimbursemenl for Services 625 34305 Other Street Service 569 0 585 Total Charqes for Services 8,471 8,087 7,607 4,054 4,260 2,112 1,650 Other Income 36250 Misc.Refunds 8,547 259 3,817 389 400 Total Other Income 8,547 259 3,817 0 389 400 0 Other Financing Sources 39202 Contribution from Enterprise Func 1,149 1,149 2,041 9,B90 9,890 1 Total pther Financinq Sources 1.149 1,149 2,041 9,890 0 9,890 0 Total Public Works Dept. 599,133 674,117 811,148 908,842 476.545 907,450 887,100 Notes: 1.No tra�sfer as all costs billed directly to enterprise fu�ds in 2014 d��-5 1 of 1 PW 4:33 PM 8l7/2013 2094 Draft Budget GENERAL FUND 101 PUBLIC WORKS (43000) EXPENSE 2010 2011 2012 2013 6/30Y2013 2013 2014 Change Actual Actual Actual Proposed Year-to-Date EsUmated Proposed '13-'14 Account Description Expenses Expenses Expdtrs Budget Expdts Expdtrs Budget Budget Notes:_ Personnel Services 101 Regular Wages&Salaries 82,962 86,409 128,475 155,565 69,497 157,380 185,534 1 102 OT Reg.Wages 7,323 4,150 3,254 8,527 1,988 8,521 7,635 104 Temp Employee Wages 7,898 2,588 5,220 8,061 3.393 8,061 3,291 121 PERA Coord.Employer Contributlon 6,050 6,582 9,581 11.896 5,1B3 12,028 14,056 122 FICA Employer Contribution 5,723 5,307 8,163 10,673 4,339 10,786 12,129 126 MEDICARE Employer Contribution 1,379 1,255 1,928 2,496 1,035 2,522 2,837 131 Health Insurance Employer ConVibution 78,471 27,102 33,900 42,882 24,640 42,882 60,570 134 Life Insurance Employer Pald 304 410 483 659 316 659 878 135 Disabi8ty Insurance Employer Paid 974 914 985 1,478 520 1,478 2,042 141 Unempbyment Compensation 163 2,767 151 Workers Comp Insurance Premium 576 2,824 8,824 8,144 12,060 12,060 12,422 Total Personnel Services 131,659 137,705 203,580 250,375 122,970 256,377 301,395 20.38% Materials 8 Supplies 200 Office Supplies 85 203 200 83 200 200 210 Operating Supplies 4,690 7,179 8,399 8,000 6,181 10,000 10,000 212 Fuel 13,274 11,993 17,967 25,000 11,543 25,000 25.000 221 Equipment Parts 7,219 7,264 7,211 8,000 1,514 8.000 7,500 222 Tires 3,812 5,547 1.078 1,100 1,100 3.000 223 Building Repair&Supplies 654 167 3,119 500 513 600 1,000 224 Road Maintenance Supplies 3,764 3,151 47,495 23,700 2,750 23,700 23,000 228 Gravel&Sand 58,060 15,256 14,361 25,650 26,850 25,650 229 Safl 70,496 48,D00 22,241 42,000 42,300 240 Small Tools&Minor Equipment 6,435 5,243 10,022 4,000 2,566 4,000 7,500 Total Materials 8 Supplies 97 909 55 884 114,351 144,150 47,392 141,450 145.150 0.6940 Contractual Services 303 Engineering Services 21,473 27,595 21,550 40,000 9.333 30.000 32,500 305 AAedical Services 402 306 870 1,500 43 100 1,000 317 Employee Training 1,071 90 280 2,500 1,540 2,500 1,OD0 319 Other Services 677 2,3G8 3,860 2,000 2,517 3,000 3,500 321 Telephone 2.734 2,465 2.999 3,211 1,530 3,200 4,000 331 TravelExpenses 123 54 61 500 197 500 500 334 LicenselCDL 77 10 90 100 23 100 150 353 Sales Tax �.09Z Z,Z00 361 Liability/Property Insurance 9.288 10,592 10.087 10,591 11,498 11,498 11,843 365 Insurance Claims � �� 381 Utflitles 5,699 6,055 5,620 6,000 3,697 6,000 6,000 384 Refuse Disposal 150 409 1,027 50� 316 600 1,000 385 Sewer 831 809 662 1,000 981 2,000 2.500 2 387 Street Light Utilities 4,480 6,380 8.143 7,000 3,647 7,000 8,000 401 Bldg Maintenance 2,547 1,072 1,028 1,500 994 1,500 7,500 403 Improvements other than Bidg 49� 404 Machinery 8 Equipment Repair 6,041 10.140 4,565 8,000 930 8,000 5,000 405 Contractual Road Maint.&Repairs 190,692 261,210 256,048 300,000 35,798 300,000 300,000 438 Misc Comractual 2,298 3,534 1,004 10,000 10,000 5,000 Total Contractual Services 249,190 333,598 318,397 394,402 74,136 388,198 383,493 -2.77% Capital Outlays 530 Capital Improvements other than Bidgs ��,23� 540 Heavy AAachinery Capital 45,053 15,000 10,818 13,500 550 Motor Vehicles Capital 50,000 50,000 560 Fumiture&Fixtures 1,694 500 522 600 570 OHfce Equipment 71 1•771 Total Capitsl Outlays 71 59,755 65,500 17,340 64,100 -100.0096 Transfers 720 Operating Transfers 28 598 52 151 35,890 54 415 54,415 57,p62 Total Transfers 28,598 52,151 35,890 54,415 54,415 57,062 4.86°0 Total Public Works(43000) 507,427 579.338 731,967 908,842 255,837 904,540___ 887,100 -2.39% Notes: 1.New FT 2..50150 split with fire �O� 1 of 1 PW 4:31 PM 8/7/2013 � � , To: City Council � .� � .+�� • From: Tim Kieffer, Public Works Director ��1/� �T�� 11r Re: Full-time Maintenance Worker Staff and Council have noticed a lack of maintenance throughout the City. The Public Works Department has increased operations to keep up with demands and to maintain the City's assets but is unable to complete all the necessary work. Projects have been delayed or not enough progress is made with current staff'ing levels. A Public Works Department should be staffed for Winter maintenance activities because the need for employees is at a minimum. Currently,we have three plow routes and two cul-de-sac routes. Staff also maintains sidewalks and two ice rinks. Last Winter,there were some instances when staff was short-handed because seasonal employees were not available. Full-time staff is more reliable and perform better service because they have the same route from year to year which leads to consistency and efficiency. The three full time staff could have the three plow routes which is the most critical aspect of snow removal operations. The two seasonal part-time staff would continue to have the cul- de-sac routes. The Director could be used as back-up and maintain the sidewalks and rinks. Wet, heavy snow occasionally would drop trees onto the road blocking them. The Director could remove the trees from the road if available. Tree trimming operations would be performed when staff is not plowing snow. Tree trimming operations should have a minimum of three people for safety purposes. The ideal crew would include one person cutting, one person in the skid steer,and three people dragging brush. More tree trirruning can be accomplished with more employees. Last year staff performed l mile of tree trimming but to keep up with the City's policy, staff should perform 12 miles per year. Some Summer projects require at least two employees but most require at least three or more. Most culvert repairs are being performed with a local contractor doing the digging because of the lack of equipment and two City employees supplying the labor and operating other equipment. If Council wants to bring this type of maintenance in-house,three people will be required with additional equipment. Reshaping ditches will require a minimum of four people to increase maintenance. At a minimum, one person would be in the grader, one in the skid steer loading trucks,and two people driving truck. Ditch mowing occurs twice a Summer which takes one employee 3 to 4 weeks per time. This year staff could not begin mowing until later in the suinmer because they were fixing the gravel roads. This caused the grass to become very long which slowed the progress even more. The long grass was also hard on the equipment which caused several brake-downs. Along with mowing the ditches,it takes an additional week to mow the drainfields twice a year. Perfornung bituminous cut outs requires a minimum of three people. At the current staff level,road repairs have been delayed until the entire department is available. The seal coating has also been delayed due to staff not having all the repairs finished on the roads to be done. When the City begins operating the sewer systems, it will require additional staff. Two employees will be required for sewer repairs and to monitor the STEP systems. In addition,employees are responsible for equipment and building repairs and maintenance. One employee should be available to perform sewer run times and miscellaneous projects that pop up daily. With most projects requiring multiple employees for multiple days simultaneously,an additional employee will be needed to increase proper maintenance. At current staffing levels,the City will not be able to keep up on proper maintenance. ��`) N � C � O � O � :r�+ N £ N � � 1� �-{ i i Y W M y. 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N y � � U a� L 3 � ` InO00O7NQn � � P Q � G tA 1� (0 f7 M � 1A 00 � 3 o v v � N � � 0 U � 3 0 $ o � o � o � oS � A W � � � o�o��o a ` � 7 � N N � � r N � N � M a o � � a N J � 19 W t y y J t m � �+ j � C (D J �1 m � m � C o d a xtq � `o . a � •� � m 'L w v� m 10 O°w a m � d z `o � coov °� oo m �, U C � h � a 3 � m U N U U S N S 3 � Z U U Q � Gc� � 0 0 0 0 0 0 � o 0 > N � � v �rico � op � p '� � r N N N O N � ` � d � � N � O � ' � � � � � N O � r N � �.�i�' � 01 � � •�p � Q� ~ � Y �r C�O � � N N ('�7 C� y � 3 � � � � t� .y� �' .� � � � � � � ` ` W N ll� ll� ('�� M N M � � H � Q ° aQ- tHi W � r � � '' O � N m SBSv � S � $ `° � � Vf � � 3 0 � � � oo � S � � � � (/� Q � (V � �- � C� M � '- O v � �� ` � � � y 1� p O ln O p O O �y � O O � O O O O � � � � �� Ln l!') f7 N � C7 O � c a p ` a NN � � t� � eco v � O , � � a o w , �1J � C l� �Np lM� f� 0 N � 1� , = O � � � � 00 l� � � (�D �! � 0� �, o a � � � � '� E a a �� (p O � 1� O N M f� cD � a a_ y N r- �- N r- r- r tA 1A m ,� N � � E a N ,C � Z o � O 3 � � OOOI� OtC00 N o � o �, o � oo 0 v �- �n � o �o o v_ �o 0 00 � 00 O In O r r �<G iC �= � 7 r N � � � N � N � � � O a a 4 � m � - ,c a m m � N � y t m W o � � t � � m � N � � r y O ~+ '- LL E oo = � � ° � cn �o co . w a m � � z o 0 0 0 � m o o ca �' � � � � � c�o m m Y ,r > m U a U UU = � � ZUU Q aG�� Parks (45000) This budget includes personnel expenses for the part-time Office Assistant's time devoted to recreation activities, which is budgeted at 0.16 FTE, an increase from 2013 budget. This increase is to allow the position to be the main contact with the Parks and Recreation Cornmittee and would allow the Administrator to focus on the activities of the Economic Development Authority. The draft budget also assumes the Office Assistant would no longer be involved with the Farmers' Market which would become a separate entity as voted on by the Parks and Rec Committee in June. The budget also includes seasonal employees for the ice rink and summer recreation programs, and the part-time seasonal grounds maintenance position. Hours budgeted for these positions are the same as 2013. The Materials and Supplies category is increased due to the department being charged for fuel for mowers to cut grass at park facilities (previously charged to the Public Works Department) and the budgeting of$500 for equipment parts,which was zero in the 2013 budget. The operating supplies budget was decreased because the cost of the t-shirts for dodge ball were moved to the Events line item. Many line items were decreased in the Contractual Services category to more closely align with actual expenditures. Committee reimbursement was reduced to reflect the change in membership from 7 to 5. At their June meeting,the Park and Rec Committee recommended removing funding for the Fanners Market from the Advertising line item(340) and that the market become a separate entity. The Events line item includes $400 for dodge ball t-shirts and $100 for Vinterfest supplies; consistent with past expenditures. There are no Capital Outlays planned from the general fund in 2014 for the Parks Department. 'The Bone Lake Association is requesting$5,000 to fight invasive species. This represents one- third of the proposed $15,000 cost. A copy of the letter requesting these funds is included with the budget materials. Staff has not included this expenditure in 2014. If the Council should decide to include funds for this purpose, staff would recommend they establish some guidelines to help make future decisions on similar requests. Scandia has a number of lakes and the City owns property on nearly every one. As was discussed at the May workshop with the Carnelian- Marine-St. Croix Watershed District,many lakes are facing this issue so a policy on how the City would participate, if it does participate, in this type of funding should be determined. Revenues to this budget are generally property taxes, with some revenue from participant fees and facilities rentals. 21 8/2/2013 2014 Draft BUdget GENERAL FUND 101 PARKS&RECREATION{45000)REVENUE 2010 2011 2012 2013 7/9J2013 2013 2014 Actual Actual Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqton Cty.Tax Settlement 43,670 43,894 43,195 58,023 24,308 58,023 48,230 Total Property Taxes 43,670 43,894 43.195 58,023 24,308 58,023 48,230 Interqovemmental Revenues 33640 Other Grants 1,000 4,973 Total Intergovernmental Aid 1,000 4,973 0 0 0 0 0 Charges for Services 34750 Facilities Rental 482 616 268 300 477 500 500 34790 Recreation Programs 8,462 11,407 9,911 8,000 6,256 8,000 7,300 Total Charqes for Services 8,944 12,023 10,179 8,300 6,733 8,500 7,800 Other Income 36230 Donations 62D 1,100 0 36250 Misc.Refunds 24 Total Other Ir�ome 644 1,100 0 0 0 0 0 Total Parks B Recreation Dept. 54,258 61,990 53,374 66,323 31,041 66,523 56,030 �1� t of 1 Parks 4:33 Ph1 8/7l2013 2094 Draft Budget GENERAL FUND 101 PARKS&RECREATION{45000j EXPENSE 2010 2011 2012 2013 6/3012013 2013 2014 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '13-'14 Account Description Expenses Exper�ses Expolrs Budqet Expdts Expdtrs Budqe! Budget Notes� PersonnelServices 101 Regular Wages 8 Salaries 2,728 2,703 3,069 3,�21 1,468 3,121 5,182 1 104 Temp Employee Wages 14,679 1G,883 12,855 15,672 4,977 15,672 15,818 121 PERA Coord.Employer CoMribulion �94 895 359 226 106 226 376 122FICAEmployerContribution 1,175 1,184 945 1,�65 365 1,165 1,302 126 MEDICARE Employer Contribution 285 284 252 272 93 2�2 3Q5 141 Unemployme�t Compensation 1,141 3,711 868 151 Workers Comp Insurance Premium 576 2 714 1 593 876 567 800 824_____ Total Personnel Services 20 778 27,774 19 941 21,332 7 577 27.256 23,807 11.60% Materials 8 Supplies 200 Office Supplies 10 30 50 7 50 50 203 Prirned Forms&Papers 409 329 387 450 367 367 400 210 Operating Supplies 1,193 1,848 2,155 2,000 301 1,600 1,600 2 212 Fuel 417 254 231 350 202 950 950 3 221 EquipmeM Parts 'I56 117 418 500 500 223 Building Repair 8 Supplles 808 283 500 50 240 Small Tools&Minor Equipment 445 284 300 300 400 Total Materials 8 Suppties 2 750 3 239 3,487 3,650 1,294 3,767 3,95D 8.22`i.. Cont2ctual Services 3'12 Planning Services 3,109 313 Committee 8 Commissfon Reimburs 1,560 1,080 1,560 2,16� 600 1,200 1,200 319 OtherServices 5,903 6,152 5,572 5,500 8 5,500 5,575 322 Postage 145 159.31 164 200 170 175 175 340 AdveRisirg 716 450 2,000 877 2,000 1,075 4 353 Sales Tax 76 41 18 90 52 90 50 361 Liability/Property Ins�ance 5,254 1,267 4,742 4,979 6,018 6,018 6,199 381 Utilities 3,467 4,852 3,284 5,000 2.120 4,000 5,000 384 Refuse Disposal 2,542 2,729 3,034 3,5U0 673 3,250 3,500 385 Sewer Pumping and MaiMenance �40 3,000 1.189 2,500 3,OOD 401 Bldg Maintenance 627 993 5�0 500 500 404 Machinery&Equipment Repair 1.617 612 306 1,000 370 1,� 500 438 Misc Contradual 231.65 536 1,000 500 500 439 Refundslssued 635 144 285 500 220 500 500 4A0 Evenls 592 1,017 73� 2,000 128 500 500 5 Total Contraclual Services 22 418 22 502 20,822 31,429 12,425 27,733 28,274 -1D.044� Capital Oulleys 530 Capital Improvemerrts other than Bldqs 1 497 2 400 9,912 9,912 Total Capital Outtays 1 497 2 400 9 912 9,912 -100.00'.0 Transfers 720 Operetinq Transfers 2 444 3 755 Total Transfers 2,444 3,755 Total Park&Recreation(45000) 48,390 58,767 46,650 66,322 21,296 62,668 56,030 -15.52� Notes: 1.Increase in Office Asst hours to cover PRC issues/Admin ra longer attend PRC meetings 2.Reduced because Dodgeball t-shiA moved to events and for reduclion in sales tax 3.Fuelfor mowing raw charged to Parks,ratherthan PW budget 4.575 for ViMerfest Ad,$1,000 misc advertising,nothing for Fartners Market 5.E100 for�r�e�fest Supplies,$400 for podgebali t-shirts ��', 1 of� PARKS 4:31 PM 8/7l2013 Community Center(45I80) This budget represents the costs for maintaining the Community Center Building and the "Annex",and contractual services and part-time staffing for cleaning and monitoring events. Building Maintenance(line item 401)was increased to account for the new mat service at the Community Center started in 2013. This increase is offset by other reductions that result in the overall budget changing little. Revenues to this fund include rental fees for the Community Center and the Annex,which is leased to the Scandia Marine Lions Club. Facilities Rental has been increased to $11,000 for 20l 4 based on a review of prior years. 22 8/2/2013 M � 2014 Draft Budget GENERAL FUND 101 COMMUNITY CENTER(45180)REVENUE 2010 2011 2012 20'13 7/9/2013 2013 2014 Actual Actual Actual Proposed Year-to-Date Estimated Proposed Account Oescription Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:_ Taxes 31000 Washington Cty.Tex Settlement 26,425 49,425 4U,834 31,763 16,953 31,763 28,697 31707 Gravel Taxes 31800 OtherTaxes 0 � 0 TotalPropertyTaxes 26,425 49,425 40,834 31,763 16,953 31,763 28,897 Charges for Services 34740 Coffee Sales 10 15 10 20 10 10 90 34750 Facilities Rental 12,655 8,265 12,320 8,405 9,754 11,000 91,000 34760 Cleaning Fees 191 Total Charqes for Services 12.856 8,280 12,330 8,425 9,764 11,010 �1,010 Other Income 36230 Donations 230 0 0 Totat Other Income 230 0 0 0 0 0 0 Total Community Center Depl. 39,512 60,060 53,184 40,788 26,717 42,773 39,707 ��'� 1 of 1 CommCtr 4:33 PM 8/7/2013 � r 2014 Draft Budget GENERAL FUND 101 COMMUNITY CENTER(45180)EXPENSE 2010 2011 2012 2013 6/30/2013 2013 2014 Change Actual Actual Ac►ual Proposed Year-to-Date Estimated Proposed '1&'14 Account Desuiption Expenses Expenses Expdtrs Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Reguiar Wages&Salaries 1,350 660 600 720 360 720 720 122 FICA Emptoyer Contribution 47 19 45 45 45 126 MEDICARE Employer Contribution 20 10 9 10 5 10 10 151 Workers Comp Insurance Premium 173 2,822 500 487 32 35 36 Total Personnel Services 1,589 3,510 1,109 1,262 397 810 811 -35.74% Materials&Supplies 21p Operaling Supplies 5,177 2,684 3,951 6,713 1,293 6,000 5,000 223 Building Repair 8 Supplies 1 127 1 403 867 1.�0 479 1,000 1,000 Total Materials 8 Supplies 6 293 4,087 4,818 7,713 1.773 7,000 6.000 -22.21°� ContraUual Services 334 License/CDL 35 1,139 841 630 35 900 928 353 Sales Tax 108 2� 361 Uabllity/Property Insurance 2,029 1,590 1.365 1,433 2,284 2,284 2,353 381 Utilities 10,026 70,675 9,594 t2,000 5,523 12,000 12,000 384 Refuse Disposal 1,407 1,424 1,669 1,500 642 1,500 1,600 385 Sewer Pumping&Maintenance 170 2.148 1.007 3,500 1,747 3,500 3,000 401 Bldg Maintenance 12,485 17.718 8,258 9,650 4,214 9,650 11,015 404 Machinery&Equipment Repair 220 382 1,479 1,000 1,000 1.000 406 Grounds Care 6,210 1,915 1,000 500 500 407 Well Repair&Maintenance 6,223 5,579 500 500 500 439 Refunds Issued 2,770 610 Total Contractual Services 28.542 48,120 31,707 31,213 74,553 32,034 32.896 5.39°� Capitai Outlays 520 Capital improvements to Bldgs 4,763 530 Capital Improvements other than Bidgs 3,724 Total Capital Outlays 4,763 3,724 #DIV/0! Totai Community Center(45180) 36,424 60,480 41.358 40,188 16,723 39,B44 39,707 -1.20",0 Noles: �d�J �at� CEPITER 4:32 PM 8/7/2013 , , DEBT SERVICE FUNDS BUDGETS Expense and revenue budgets were prepared for the five debt service funds. The property tax levy for debt service is based on principal and interest payments plus the statutory 5%coverage, less any assessments and interest revenue. A new debt service fund (2013 Equipment Certificate, Fund 313)has been added in 2013 and 2014 to account for the new outstanding equipment certificates approved by the Council in June 2013. The proceeds of which are currently planned for the purchase of the fire truck and a dump truck with plow. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds. The pages labeled "DMS 13Prepaid"reflect a partial prepayment of the GO Building Crossover Refunding Bonds of 2005 {Fund 310). The draft budget assumes the Council will use the fund balance in this fund to prepay all of 2015's payment and a portion of 2014's. The call date on these bonds is December 1, 2013 and cannot be prepaid more than 90 days before then. There will be a resolution on the September Council agenda to make the prepayments. The draft budget assumes nearly a 5% decrease in debt service expenditures. 23 8/2/2013 Z094 Dra{t Budget DEBT SERVICE FUNDS REVENUE BUDGETS 2007 BLACKTOP(FUND 307) 2070 2011 2072 2073 7!9/2013 2013 2014 Actual Actuai Actual Proposed Year-taDate Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqton Cty.Tax Settlement 184,845 179,529 146,902 143,635 71,818 143,635 134,609 Total PropertyTaxes 184,845 179,529 146,902 143.635 71,818 143,635 134,609 Other Income 36100 Special Assessments 31,131 47,418 32,246 23,704 15,615 23,704 22,198 36210 I�terest Income 1,178 1,231 914 1,311 1,100 1,100 36250 Misc.Refund Total Other Income 32,309 48,649 33,16D 25,015 15,615 24,804 23,298 Other Financing Sources 39200 InterTund Operating Transfer 53,378 Total Other Financinq Sources 53,378 0 0 0 0 0 0 Total 2007 Blacktop(307) 270,532 228,178 180,062 168.650 87,433 168,439 157,907 FIRE HALL/PUBLIC WORKS(FUND 310) 2010 2011 20t2 2013 7/9l2013 2013 2014 Actual Actual Actual Proposed Year-to-Date Eslimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Reve�ue Notes: Taxes 3i000 Washington Cty.Tax Settlement 118,958 120,900 120,822 117,187 58,594 117,187 42,852 Total PropertyTaxes 118,958 120,900 120,822 117,187 58,594 117,187 42,852 Olher Income 36210 Interest Income 7,387 1,089 707 1,332 870 670 Total Other Income 1,381 1,089 707 1.332 0 870 870 Totaf Fire HalUPublic Works Bond(310) 720,339 121,989 121,529 718,519 58,594 118,057 43,722 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES(FUND 311) 2011 2012 2013 719/2013 2013 2014 Actual Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqton Cty.Tax Settlement 51,484 83,942 46,271 21,036 46,271 45,297 Total PropertyTaxes 0 51,484 83,942 46,271 21,036 46,271 45,297 Other Income 36210 Interest Income 134 171 391 200 200 Total Other Income 0 134 171 391 0 200 200 Total Equipment Certificates 0 51,618 E4,113 46.662 21,036 46,471 45,497 :T�L� 1 p y DEBT REVENUE 4:34 PM 817l2013 . � 2014 Draft Budget 2011DUMP TRUCK EQUIPMENT CERTIFICATES(FUND 312) 2011 2012 2013 7/9/2013 2013 2014 Adopted Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 37000 Washinqton Cty.Tax Settlement 35,910 20,055 35,910 34,965 Total Property Taxes 0 0 35,910 20,055 35,910 34,965 Other Income 36210 Interest Income 0 Totai Other Income 0 0 fl 0 0 0 ota qwpment erti icates 5. , 5 2013 FIRE TRUCK/DUMP TRUCK EQUIPMET CERTIFICATE 2011 2012 2013 7/9/2013 2013 2014 Adopted Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Reverwe Notes: Taxes 31000 Washinqton Cty.Tax Settlement 69,783 Total PropeRy Taxes 69,783 Other Income - 36210 Interest Income 0 Total Other Income Total Fire Truck/Dump Truck Equipment Certificate: 0 69.783 Totai Debt Service 390,871 401,784 385,704 369,741 167,117 368,877 351,874 �3�� 2 0 2 DEBT REVENUE 4:34 PM 817l2013 M • 2014 Drafi Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 2007 BLACKTOP(FUND 307) 2010 2017 2012 2073 6l30/2013 2013 2014 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '73-'14 Account DesCription Expenses Expenses Expdtr Budget Expdts Expdtrs Budget Budgei Notes: Debt Service 607 Long Term Debt Principal 135,000 135,000 135.OD0 135,000 130,000 611 Long Term Debt Interest 41,043 35,980 30,850 25,619 12,809 20.388 Statutory 5�o Coverage Requirement 8,031 7,519 � Total Debt Service 176,043 170,980 165,850 168,650 12,809 157,9D7 -7.65% Contractual Services 620 Fiscal Agent Fees Total Contractual Services Transfers 720 Operating Transfers 7otai Transfers Total 2007 Blacktop(307) 176,043 170,980 165,850 768,650 12,809 157,907 -7.65�0 FIRE HALL/PUBLIC WORKS(FUND 310) 2010 20'11 2012 2U13 6130/2613 2013 2014 Change Actual A�tual Actual Proposed Year-to-Date Estimated Proposed '13-'14 Account Description F�cpenses Expenses ExpdV Budqet Expdts Expdtrs Budgel Budget Notes: Debt Service 601 Long Term Debt Prir�ipal 90,000 95,000 100,000 100,000 40,000 61� Long Term Debt Interest 23,293 20,143 16,675 12,875 6,438 9,640 Statutory 5°h Coverage Requirement 5,644 2,062 Total Debt Service 113,293 115,143 116,675 118,519 6,438 43,722 -62.03°0 Contractual Services 620 Fiscal Age�t Fees Total ContracWal Services Transters 720 Operating Transfers Total Transfers Total Fire Hali/Public Works(310) 113,293 115,143 116,675 178,519 6,438 43,722 -62.03�0 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE(FUND 311) 2011 2012 2013 6l30l2013 2013 2014 Change Actual Actual Proposed Year-to-Dale EsUmated Proposed '13-'14 Account Description Expenses Expdtr Budget Expdts Expdtrs Budget Budget Notes: Debt Service 601 long Term Debt Principal 40,000 40,000 40,000 40,000 40,000 611 Long Term Debt Interest 9,020 12,533 4,440 2,480 3,330 StaWtory5°o Coverage Requirement 2,2z2 2,�6� Total Debt Service 49,020 52,533 46,662 42,480 45,497 -7.19% Contractual Services 620 Fiscal Aaent Fees Total Contrattual Services Transfers 720 Operating Trans�ers Total Transfers Total Equipment Certificates(311) 49,020 52,533 46,662 42,480 45,497 -7.19% �3:�) �a�p DEBT 4:32 PM 8/7l2013 2014 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 2011 DUMP TRUCK EQUIPMENT CERTIFICATE(FUND 312}* 2U11 2072 2013 6/30/2013 2013 2014 Change Actual Actual Proposed Year-to-Date Estimated Proposed '13-'14 Account Description Expenses Expdtr Budqet Expdts Expdtrs Budget Budget Notes: Debt Service 601 long Term Debt Principal 40,000 30,000 30,�0 30,000 611 Long Term Debt Interest 9.020 5,025 4,200 2,100 3,300 Statutory 54L Coverage Requirement 1,751 1,710 1665 Total Debt Service 49,020 36,776 35,910 2,100 34,965 Contractual Services fi20 Fiscal Aqent Fees Total ConUactual Services Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers Total Equipment CertiTicates(312) 49,020 36,776 35,910 2,100 34,965 FIRE TRUCK/DUMP TRUCK(FUND 313) 2013 2014 Change Estimated Proposed '13-'14 Account Description Expdtrs Budget Budget Notes: Debt Service 601 Long Term Debt Principal 55,000 611 Long Term Debt Interest 11,460 Slatutory 5��Coverage Requirement 3,323 Total Debt Service 69,783 #DIV/0! Contracwal Seroices 620 Fiscal Agent Fees Total Contractual Services Transfers 710 Residual Equity Transfers 720 Operating Transfers Tolal Transfers Total Fire TrucklOump Truck(373) 69.783 #DIV/0! 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O � � J �O O C� oo O tn � n p 00 O V� W � � � "•. � O [t'S•�... o�—+ � C' _'.''' ^' ". � � � �,.��' � � �^ ;::�': � � �::�x�� ::-�:: �. � 4 A �,:.,�:, � C � .7,•- �t �9 i� 00 00 OD �D �G �� 01 p, '''�'� � � �, W O �Ot�i� � � ...... $, � � nN+ oowoA ... . y � � � � � y. g �. �. f! � '-'�'' u ..{.�>:, tCi � n .}��'.,_;_ a � �:��i' c N N N NN NN N �' f�1 p. ��. �� D O�p N W U a ��;�,,,�,, ap 4+ �;.�; N A O� O � O�0 :•. a O� •: �l O+ O� A .-.;:;:::::� ln tr A r! :•..... CAPITAL IMPROVEMENT FUND BUDGET There are three proposed expenditures from the Capital Improvement Program in 2014: A-006, Electronic Data Storage($12,500), F-Ol 8 Back-up Generator($36,000) and PR-019, Log House Landing Improvements ($20,000). The Back-up Generator will be portable and shared between the Fire Deparhnent and Public Works for sewer stations. The Log House Landing Improvements to the lower landing area assumes a 50%cost share with the Carnelian-Marine-St. Croix Watershed District. The proposed revenue to this fund is $95,500 from the property tax levy,plus a small amount of interest. The fund balance at the end of 2013 is projected to be around $212,000. The fund balance at the end of 2014 would be about $239,250. 24 8/7/2013 2014 Draft Budget CAPITAL IMPROVEMENTS(FUND 401)REVENUE 2010 2011 2012 2013 779/2013 2013 2014 Actual Actual Actual Proposed Year-taDate Estimated Proposed Account Description Revenue Reverwe Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqton Cty.7ax Settlement 30,000 38,500 107,611 91,296 45,648 91,296 94,400 Total ProDerty Taxes 30,000 38,500 107,611 91,296 45,648 91,296 94,400 Intergovemmental Revenues 33401 LGA 0 33640 Other Grants 30,000 Total IMerqovemmental Aid 0 0 0 30,000 0 0 0 Other Income 3621D IMerest Income 1,660 7,353 906 1,223 1,100 'I,700 Total Olher Income 1,660 1,353 906 1,223 0 1.100 1,100 Other Financing Sources 39200 Irrterfund Operatirg Transfer Tdal Other Financir�Souroes 0 0 0 0 0 0 0 Total Capital Improvements Fund 403 3'1,660 39,853 108,517 122,519 45,648 92,396 95,500 au� 1 of 1 CAP IMP REVENUE 4:34 PM 8/7I2013 2014 Draft Budget CAPITAL IMPROVEMENTS(FUND 401)EXPENSE 2010 2011 2012 2013 6/30/2013 2013 2014 Change Actual Aclual Actual Proposed Year-taDate Estimated Proposed '13=14 Account Description Expenses Expenses Expdtrs Budget Expdts Expdtrs Budgei Budget Notes: Contractual Services 308 Other Professional Services 312 Planninq Services Total Contractual Services Capital Outhays 510 Capital Outlay-Land 512 Easement Acquislion 520 Capital Improvements to Bidgs 39,295 20,173 36.000 530 Capftal Improvements other than Bklgs 30,000 4,018 15,000 68,250 1 540 Heavy Machinery Capital 550 Motor Vehicles Capital Total Capital Outlays 39,295 20,173 30,000 4,0�8 51,000 68,250 Transters 720 Operatinq Transiers 99,601 Total Transfers 99,60� 7otalCapitallmprovements(401) 39,295 20,�73 99,60� 30,000 4,018 51,000 68,250 Notes: 1.Electronic Data Storage,Generator and Log House Landing ati� t of 1 CAP IMPROVE 4:32 PM 8/7/2013 . , PARK CAPITAL IMPROVEMENT FUND BUDGET There are no planned expenditures from the Park Capital Improvement Fund in 2014 unless grants or donations are obtained. No significant income is anticipated as subdivision activity, and therefore park dedicarion fee revenue,has almost halted due to the economy. The projected fund balance at the end of 2013 is $8,000 and would remain the same for 2014. 25 8/7/2013 � i 2014 Oraft Budget PARK CAPITAL IMPROVEMENTS(FUND 404)REVENUE 2010 2011 2012 2013 7l9/2013 2013 2014 Actual Actual Adual Proposed Year-to-Date Eslimated Proposed Accourri Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: intergovernmental Revenues 33640 Other Grants 0 98,IX� 47,500 Total Interqovemmerdal Aid 0 0 0 98,000 0 0 d7,500 Charges for Services 34780 Park Dedication Fees 0 3.000 Total Charoes for Services 0 3,000 0 0 0 0 0 Other Income 36210 Interest Income 145 88 44 78 45 45 36230 Donations 340 7.000 0 Total Other Income 4B5 1.088 44 78 0 45 45 Total Park Capital Improvemerrts Fund 404 485 4.088 44 98,078 0 45 47,545 �� 1 of 1 PARK CAP REV 4:34 PM 8RJ2073 2094 Draff 8udget PARK CAPITAL IMPROVEMENTS(FUND 404)EXPENSE 2010 2011 2012 2013 Actual Actual Actual Adopted 6/30/2013 2013 2014 Change Account Description Expenses Expenses Expdtrs Budget Year-to-Date Eslimated Proposed '13-'14 Contractual Services 302 Surveying 4,940 1,450 303 Engineering Services 312 Planninq Services Total Contractual Services 4.940 1,450 #DIVlO! Capital Outlays 530 Capital Improvements other than Bldgs 98 5,479 3,575 103,000 5,000 47,500 Total Capital Outlays 98 5,479 3,575 103,000 5,000 47,500 -53.88°� Total Dept.Fund 404 5,038 5,479 3,575 103,000 1,450 5,000 47,500 -53.6840 Notes: as� 1 of 1 PARK CAP IMPROVE 4:32 PM 8/7/2013 EQUIPMENT REPLACEMENT FUND BUDGETS There aze no planned expenditures from the Equipment Replacement Fund in 2014. Revenues shown are$1 Q0,000 in transfers from operating budgets,plus a small amount of interest. The fund balance at the end of 2013 is projected to be about $322,400. The fund balance at the end of 2014 would be$423,400,not including any revenues that might be realized from the sale of old equipment. With a $100,000 annual contribution, the fund would be close to cash-flowing for the years 2014 through 2018, assuming equipment replacernent costs do not increase and revenues from the sale of old equipment are at least$70,000. 26 8/2/2013 2014 Draft Budget EQUlPMENT REPLACEMENT(FUND 406)REVENUE 2010 2011 2012 20'13 7/9l2013 2013 20'14 Actual Actual Actual Proposed Year-to-Date Estimated Proposed Account Descripiion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washinqton Cty.Tax Serilemerrt 0 1,113 0 TotalPropertyTaxes 0 0 1,113 0 0 0 0 Other Income 36210 IMerest Income 617 1,453 371 1,000 1,000 36250 Misc.Refunds 380 3fi260 SaleotEquipment 5,722 1,941 Total Otherincome 6.719 3,394 0 371 0 1,000 1,000 Other Firanang Sources 391o1 Sale ot General Fixed Assets 39200 IMerfund Operating Transfer 80,000 710,000 80,000 100,000 100,000 100,000 39350 Certificate of Indebtedness 200,000 150,000 Total OtherFinarxlnA Sources 280 000 260,000 80,000 100,000 0 100,000 700,000 Total EquipmeM Replacement Fund 406 286,719 263,394 81,173 100,371 0 101,000 101,000 ��0.� 1 of 1 EQUIP REPL 4:34 PM 8/712013 2014 Dra{t Budget EQUIPMENT REPLACEMENT(FUND 406)EXPENSE 2010 2011 2012 2013 6/30/2013 2013 2014 Change Actual Actual Actual Adopted Year-taDate Estimated Proposed '13=14 Account Description Expenses Expense Expdtrs Budget Expdts Expdtrs Budget Budget Notes: ContraGual Services 304 Legal Services 2,596 Total Co�tractual Services 2,596 0 D 0 0 0 0 Capital Outlays 540 Heavy Machinery Capital 192,744 5,566 550 Motor Vehicles Capital 143,262 93,913 300,000 0 Total Capital Outlays 192,744 148,828 93,913 3�,000 0 0 0 Total Equipmerrt Replacement Fund(406) 195,340 148.828 93,913 300,000 0 0 0 Notes: ��DY �of t EQUIP REPLACE 4:32 PM 8/7J2013 � , LOCAL ROAD IMPROVEMENT FUND BUDGETS **NEW FOR 2014*'� Staff is proposing the Council create a new fund in 2014 called Local Road Improvements. This fund would segregate funding specifically for road projects. Seal coating, crack filling and patching would continue to be budgeted in the Public Works Department of the General Fund but mill and overlay, reconstruction or new construction projects could be funded from this fund. Revenue for 2014 is proposed to come from a transfer of$200,000 from the General Fund which represents the amount above 50% of general fund expenditures in the unrestricted,unassigned fund balance at the end of the year. These are one-time funds that have accumulated over the years as revenues have exceeded expenses. Staff is also proposing that$100,000 is levied in 2014 and added to this fund so that total 2014 revenues would be$300,000. Additional revenues to the fund could include assessments or franchise fees as well. There are no expenses for this fund proposed for 2014 as the Council has not yet identified any specific road projects to pursue. 27 8/7/2013 LOCAL ROAD IMPROVEMENT FUND (FUND 408) REVENUE BUDGET 2014 Proposed Account Description Revenue Notes: Taxes 31000 Washington Cty. Tax Settlement 100,000 31701 Gravel Taxes 31800 OtherTaxes Total Property Taxes 100,000 Licenses & Permits 32150 Utility Permits Total Licenses & Permits Intergovernmental Revenues 33422 Other State Grants &Aids 33640 Other Grants Total Intergovernmental Aid 0 36100 Special Assessments Other Income 36210 Interest Income 36230 Donations 36240 Insurance Refund Total Other Income 0 Other Financing Sources 39101 Sale of General Fixed Assets 39102 Compensation for Loss of GFA 39202 Contribution from Enterprise Funds 39200 Interfund Operating Transfer 200,000 1 39300 Bond Proceeds 39350 Certificate of Indebtedness Total Other Financing Sources 200,000 Total Local Road Improvement Fund 408 300,000 1. Excess unresitrict, unassigned above 50% of GF Expenses a�� LOCAL ROAD IMPROVEMENT FUND (408) EXPENSE 2014 Proposed Account Description Budget Notes: Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 405 Contractual Road Maint. & Repairs Total Contractual Services Capital Outlays 510 Capital Outlay-Land 512 Easement Acquistion 530 Capital Improvements other than Bldgs Total Capital Outlays 0 Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers 0 Total Capital Improvements (408) 0 a`� � , . 201 SEWER PROJECT BUDGETS The 201 Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations,major repairs and eventual replacement of system components. Beginning in 2014, Personnel Services related to the operation and maintenance of the 201 System will be charged directly to the fund rather than having operating transfers to the general fund. Howly ernployees will account for their time on each time card and salaried employees will have a set percentage of their salary charged to the 201 System each pay period. The following percentages of wages/salaries were assumed for the 201 System in 2014: Administrator-1%,Treasurer-1%,Director of Public Works-12.5% and Maintenance Workers- 10% and 3%. These amounts were amved at based upon experiences from the last six months. Benefits such as health, life and disability were not charged to the sewer budget because the added time to separate those billings would outweigh the benefit to the general fund. The Materials and Supplies category expenses are similar to 2013. Contractual Services now includes the cost of employee training related to sewers. The sewer training costs have been split 75%to the 201 System and 25%to the Uptown System. Telephone costs are projected to increase with the addition of new dialers on the control panels. Pumping costs were decreased significantly based on 2013 experience. Over all,the Contractual Service category is down. Capital Outlays proposed for 2014 includes replacement of three control panels. No rate increase is proposed for 2014. 28 8/7/2013 2014 Draft Budge! 201 PROJECT SEWER FUND 602 REVENUE 2010 2011 2012 2013 7/9/2013 2013 2014 Actual Actual Actual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Rever�e Revenue Notes: 36100 Special AssessmeMs 5,475 4,258 5,151 5,000 4,437 5,D00 5,000 Other Income 36210 IMerest Income 1,358 7,205 723 563 7B0 700 36250 Misc.Refunds Total Other Income �,358 1,205 723 563 0 780 700 Proprietary Fund Revenues 344015ewerCharges 61,236 61,945 70,696 65,100 31,523 65,100 65,100 37250 Sewer ConnectioNReconneclion Fees 0 Total Proprietary Fund 61,236 61,945 70,696 65,100 31,523 65,100 85,100 Total 201 Projeci Sewer Furxi 602 68,069 67,407 76,570 70,663 35,961 70,880 70,800 ..�� c) 1 of 1 2D1 SEWER REV 4:34 PM 8J7/2013 2014 Drait Budget 201 SEWER PROJECT(FUND 602)EXPENSE 2010 2011 2012 2013 6/3012013 20'13 2014 Change Actual Actual Actual Adopted Yeer-to-Date Estimated Proposed 't3-'14 Account Description Expanses Expenses Expdtrs Budqet Expdts Expdtrs Budget Budpet Notes: Personnel Services 101 Regular Wages 8 Salaries 1,230 2,460 15,830 121 PERA Coord.Empbyer Contnbution 88 1,148 122 FICA Empbyer Contributbn 69 �� 126 MEDICARE Empbyer Contributbn 230 Total Personnei 5ervices 1,387 2,460 18,189 #DIV/01 1 Materials 8 Suppties 200 Office Suppfies 148 75 16 75 203 Printed Fortns&Papers 71 210 Operating Supplies 8 Equipment 900 200 '14 200 212 Fuel 221 Equipment Parts 240 Small Tools 8 Minor Equipment 4.728 Total Materials&Supplies 71 5,776 275 31 275 ContrdcWal Serv�es 302 Surveying #REF! 303 Engineering Services 24,447 2,641 1.000 304 Legal Services 1.238 306 Personnel Testing&Recruitment 308 Other Professional Services 523 309 Soflware Support 8 Maintenance 311 Pertnit Fees 505 680 505 1,316 1.000 317 Employee Training 2,100 319 Other Services 32'I Telephone 814 962 1,025 824 1,054 1,536 322 Postage 331 Trevel Expenses 334 LicenselCDL 690 351 Legal Notices Publishing 353 Sales Tax �9 36'1 Liabiity/Propertylnsurance 1,299 2,756 1,638 1,719 1.111 1,111 1,144 381 Utilities 1,446 1,757 1,637 1,800 78� 1.562 1,750 385 SewerPumping 6,444 13,700 1,095 6,500 386 Operatlon 6 Maintenance 32,418 54,091 30,150 13,376 5,862 13,376 14,714 403 improvements other than Bldg 404 Machinery&Equipment Repair 5,315 5,000 12,071 5,000 414 Equipmerrt Rerrtal 135 150 433 Dues&Subscriptions 438 Misc Contractual 938 742 6,325 400 2,500 439 Refundslssued Total Contract�l Services 37,420 60,987 72,399 44,195 26,248 16,049 37,394 -15.39% Capital Outlays 510 Capkal Outlay-Land 512 Easement Acquistion 520 Capitai Improvements to Bldgs 530 Capital Improvements other then Bldgs 45,000 2 540 Heavy Machinery Capital 550 Motor Vehicles Capilal 560 Fumiture&FixWres 570 Office Equipment 2,868 Total Capital Outlays 2,868 45.000 #DIV/0! Debt Service 602 Long Tertn Debt Interest 603 Long Term Debt Principal __ Total Debt Service Transfere 710 Residual Equity Trarsfers 720 Operaiinq Transfers 3,645 3,645 2,825 7,145 4,685 Tolal Transfers 3 645 3,645 2.825 7,145 4,685 Tota1201 SewerProjecl(602) 41,065 64,703 83,868 51,675 27,665 23,194 100,858 95.4046 Notes: t.Operating 7ra�s(er repiaced by expense to personnei services 2.3 Control Panel replacements �� 1 of 1 20 SEWER 4:32 PM 8/7/2013 UPTOWN SEWER BUDGETS The Uptown Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations,major repairs and eventual replacement of system components. As was done with the 201 System,Persoru�el Services are being charged directly to the Uptown System rather than having an operating transfer to the general fund. This more accurately reflects the staff costs associated with operation and rnaintenance of the system. Hourly employees will account for their time on each time card and salaried employees will have a set percentage of their salary charged to the Uptown System each pay period. The following percentages of wages/salaries were assumed for the Uptown System in 2014: Administrator-0.5%,Treasurer- 3%, Director of Public Works-4%and Maintenance Workers- 5% and I%. These amounts were arrived at based upon experiences from the last six months. Benefits such as health, life and disability were not charged to the sewer budget because the added time to separate those billings would outweigh the benefit to the general fund. The Wastewater Advisory Committee and Council may want to discuss switching to quarterly billing versus monthly billing. This would reduce the Treasurer's time spent on this fund. Contractual Services now includes the cost of employee training related to sewers. The sewer training costs have been split'75%to the 201 System and 25%to the Uptown System. Utilities (electricity) costs have been increased significantly following last year's upgrades to the system. The 2014 budget is tripe the 2013 budget. Reductions in other areas has resulted in little change to the Contractual Services category. No Capital Outlays are planned for 2014. Long term debt is equal to 25%of the cost of the 2012 Improvement Project,to be paid back to the Capital Improvement Fund over 15 years. In order to account for increased costs and to start building a reserve account, staff is recommending a 5%increase to the usage charge. The rate would go from $14.98 per 1,000 gallons used to $15.73 per 1,000 gallons. 29 8/7/2013 2094 Draft Budget UPTOWN SEWER FUND 612 REVENUE BUDGET 2012 08131l12 2012 2013 7/9/2013 2013 2014 Proposed Year-lo-Date Actual Proposed Yeer-to-Date Eslimaled Proposed Account DescriD�on Re�•�enue Revenue Re:eoue Revenue Revenue Revenue Re�anue Notes: 36100 Special Assessments - Other Income 36210 Interest Income 36230 Donations 36240 Insurence Refund 36250 AMsc Refunds Totat Olher Income 0 0 Proprietary Fund Reverwes 34401 Sewer Charqes 24 385 7 114 9.579 22,67fi 7.332 21.997 _23,097 Total Propnelary Fund 24 385 7,114 9 579 22 676 7,332 21.997 23.097 Other Financing Sources 39203 Transfer from other Funds 99,601 99,601 175,178 Total Other Finencinq Sources 99 601 99 6D7 175.778 0 0 0 0 Total UDtcwn Sewer Fund 612 123.986 106,7�E 184.757 22.676 7,332 21,997 23.097 �L�� «� UPTOWN SEWER 4:34 PM 8/7/2013 . . � 2014 Draft Budget UPTOWN SEWER(FUNO 612)EXPENSE 2010 2011 2012 2013 BY30/2013 2013 20'14 Cfiange Actual Actual Actual Adopted Year-to-Date EsNmated Proposed "13-'14 Account Descrip[ion Expenses Expdtrs Expdtrs Budget Expdts Expdtrs Budget Budgel Notes Personnel Services 101 Regular Wages&Sal�les 546 1,091 6,610 121 PERA Coord.Employer CoMribution 37 75 479 122 FICA Employer Contrib�tion 31 62 4'10 126 MEDICARE EmpoYer Contribu�ion � 14 � Total Persorvrel Services 821 1,242 7,595 kDIVlOI t Materials 8 Supplies 200 Office Suppies 13 75 75 203 Prirded Fortns&Papers 210 Operating Supplies 8 Equipmert 500 250 212 Fuel 221 EquipmeN Parts 159 240 Small Tods 8 Mkar EquipmeM Total Materlals 8 Supd�es 172 500 75 325 -35.009: Contractual Services 302 Surveying 303 Engineering Services 14,889 24,624 500 500 304 Legal Services 3,079 500 500 306 Personnel Tesling&RecruitmeM 308 Other Professional Services 258 309 SoNware Support 8 Malntenance 311 Contractual Permit Fees 175 855 855 313 CommAtee&Commission Reimburs 316 ConterenCe&Semin2rs 317 Employee Tralning �� 319 Other Services 46 321 Telephone 322 Poslage 331 TravelExpenses 334 LicenselCDL �85 351 legal Notices Publlshing 353 Sales Tax �� 361 LiabilRy/Property Insurance 55 244 46 48 63 fi3 65 381 Utiities 243 356 331 500 776 1.500 385 Sewer(Pumpng) 2.384 3.996 1,25D 2.100 2.100 386 Operetion 8 MeirrienanCe 1.837 4.008 2,004 4,008 4,4p8 403 Improvements other than Bldg 404 Machinery 8 Equipment Repair 2,746 1,615 1,660 1.5� 500 418 VehiGe a Equipment Leasing 420 Depreclation Expense 433 Dues&Subscriptans 438 Misc Contraclual 1.500 500 439 Refundslssued Totel Contractual Services 5 5't9 21.374 32,873 11,511 3,296 4.071 11 829_ _1.02'w Capital Outlays 510 Capital Outlay-Lend 512 EasemeM Acquistion 520 Capital Imprwements to Bldgs 530 Capkal Imprrnements olher than Bldgs 129.067 540 Heavy Machinery Capltal 550 Motor Vehicles CapMal 560 Furniture 8 Fixtures 570 Office Equipmenl 1 412 Total Capital Outlays 130 479 Debt Service 602 Lorg Term Debt Interest 603 Lorg Term Debt Principal 2,687 2,640 2,640 Total Debl Service 2.887 2,840 2,640 -1.01°� Transfers 710 ResWual Equiry Transfers 720 Operating Transfers 7,744 5,940 4,698 Total Transfers 7,744 5,940 4,698 TotalUWownSewer {812) 5,519 21,374 '185,268 20,618 3,917 12,726 22,188 7.62i, Notes: 1.Opera[ing trarefer replaced with personnel services �� t of 7 UPTOWN SEWER 4:32 PM 8J7/2013