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11.a7 Preliminary Budget9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual BudgetRevenuesFUND 101 GENERAL FUND CommentsTaxes Revenue 101-41000-31000 Washington Cty. Tax Settlement 1,376,316$ 1,261,913$ 1,441,883$ 1,360,037$ 1,865,918$ 1,865,918$ 0% increase 101-41000-31040 Fiscal Disparities 131,512$ 124,112$ 132,738$ 129,454$ 123,297$ 107,857$ 101-41000-31701 Gravel Taxes 5,114$ 27,751$ 24,044$ 18,970$ 20,000$ 20,000$ 101-41000-31830 Solar Energy Production Tax 5,500$ 6,965$ 4,115$ 5,527$ 6,000$ 5,500$ 101-41000-31900 Penalties & Interest Delinquent Tax 2,611$ 2,475$ 235$ 1,774$ 400$ 1,000$ 1,521,052$ 1,423,217$ 1,603,015$ 1,515,761$ 2,015,615$ -$ 2,000,275$ Licenses and Permits Revenues 101-41000-32150 Utility Permits 4,010$ 6,450$ 5,700$ 5,387$ 3,000$ 1,500$ 5,000$ 101-41000-32180 Tobacco and Liquor Licenses 9,735$ 12,585$ 11,357$ 11,226$ 10,000$ 75$ 11,000$ 101-41000-32190 Other City Permits 2,560$ 2,959$ 3,225$ 2,915$ 3,000$ 1,070$ 3,000$ 101-41000-32210 Building Permits 130,362$ 196,155$ 162,113$ 162,877$ 145,000$ 38,996$ 160,000$ 101-41000-32260 Gambling Permits 15$ 130$ 245$ 130$ 100$ 30$ 100$ 146,682$ 218,279$ 182,640$ 182,534$ 161,100$ 41,671$ 179,100$ Intergovernmental Revenues 101-41000-33401 LGA/MVHC/AG/PERA Aid 13,008$ 6,853$ 13,823$ 11,228$ 7,000$ 7,000$ 101-41000-33420 Fire Relief State PERA 37,484$ 39,178$ 40,474$ 39,045$ 37,000$ 39,000$ 101-41000-33422 Other State Grants & Aids 5,353$ 10,763$ 2,390$ 6,169$ 11,000$ 6,897$ 6,000$ 101-41000-33428 Payments In Lue of Taxes (PILT) 5,942$ 6,086$ 8,242$ 6,757$ 6,000$ 6,000$ 101-41000-33620 Recycling Grant 8,000$ 13,062$ 13,188$ 11,417$ 10,500$ 8,165$ 11,000$ 101-41000-33630 Local Govt Grants & Aids -$ -$ -$ -$ -$ 101-41000-33640 Other Grants 3,000$ 724$ -$ 1,241$ 1,200$ 1,200$ 72,788$ 76,667$ 78,117$ 75,857$ 72,700$ 15,062$ 70,200$ Page 1 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget Charges for Services Revenue 101-41000-34103 Zoning and Planning 4,279$ 12,736$ 176$ 5,730$ 6,700$ 4,046$ 5,000$ 101-41000-34106 Engineering Fees (55)$ 1,299$ -$ 415$ 500$ -$ 101-41000-34107 Assessment Search Fees 100$ 20$ 20$ 47$ -$ 20$ 101-41000-34109 Water Usage -$ 140$ 110$ 83$ 100$ 100$ 101-41000-34201 Impound Fees -$ -$ 593$ 198$ -$ -$ 101-41000-34202 Fire Protection Services 36,484$ 30,710$ 31,493$ 32,896$ 32,300$ 32,300$ 33,915$ to be negotiated with Town of May-new 3 year contract 101-41000-34301 Restitution -$ 24,432$ -$ 8,144$ -$ -$ 101-41000-34303 Dust Control 2,488$ 2,666$ 3,180$ 2,778$ 2,700$ 3,524$ 3,630$ 101-41000-34304 Reimbursement for Services 1,800$ 5,400$ 3,600$ 3,600$ 3,000$ 900$ 1,000$ 101-41000-34305 Other Street Services -$ 2,077$ -$ 692$ -$ -$ 101-41000-34730 Ad Revenue -$ 2,600$ 2,400$ 1,667$ -$ 900$ 1,000$ 101-41000-34750 Facilities Rental 3,327$ 6,808$ 12,256$ 7,464$ 5,500$ 3,350$ 7,400$ 101-41000-34760 Cleaning Fees 200$ 100$ -$ 100$ 100$ -$ 101-41000-34790 Recreation Programs 2,042$ 1,125$ 1,955$ 1,707$ 2,100$ 1,488$ 1,500$ 50,665$ 90,112$ 55,783$ 65,520$ 53,000$ 46,508$ 53,565$ Fines and Forfeits Revenues 101-41000-35101 Fines & Forfeitures 7,235$ 6,899$ 6,027$ 6,720$ 7,400$ 3,447$ 7,000$ 7,235$ 6,899$ 6,027$ 6,720$ 7,400$ 3,447$ 7,000$ Miscellaneous Revenues 101-41000-36210 Interest Income 41,501$ 3,133$ 5,459$ 16,697$ 12,100$ 20,751$ 5,636$ 101-41000-36230 Donations 13,764$ 8,936$ 4,841$ 9,181$ 2,000$ 4,191$ 5,000$ 101-41000-36240 Insurance Dividend 3,266$ 7,281$ 4,927$ 5,158$ 4,100$ 4,000$ 101-41000-36250 Misc. Refund 1,848$ 2,769$ 1,284$ 1,967$ 3,800$ 2,000$ 60,379$ 22,119$ 16,511$ 33,003$ 22,000$ 24,942$ 16,636$ Transfers Between Funds Revenues 101-49000-39200 Interfund Transfer 438,700$ -$ -$ -$ 438,700$ -$ -$ -$ -$ -$ -$ -0.22% Total General Fund Revenues 2,297,501$ 1,837,293$ 1,942,094$ 647,365$ 2,331,815$ 131,630$ 2,326,776$ increase/(decrease) over 2023 Page 2 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget Expenditures ADMINISTRATION & FINANCE EXPENDITURES 101-41000-101 Regular Wages & Salaries 152,957$ 171,309$ 199,153$ 174,473$ 192,700$ 53,855$ 195,533$ 101-41000-121 PERA Coord. Employer Contribu. 11,517$ 12,676$ 15,000$ 13,064$ 13,400$ 917$ 13,713$ 101-41000-122 FICA Employer Contribution 9,433$ 10,975$ 11,817$ 10,742$ 11,900$ 2,138$ 12,123$ 101-41000-126 MEDICARE Employer Contribution 2,268$ 2,643$ 2,216$ 2,375$ 2,700$ 1,362$ 2,835$ 101-41000-131 Employer Paid Health 18,767$ 31,493$ 24,287$ 24,849$ 47,300$ 17,793$ 46,482$ PEIP & HSA 2.2% decrease 101-41000-132 Dental Insurance -$ -$ 887$ 296$ 3,400$ 603$ 1,990$ 101-41000-134 Employer Paid Life 592$ 704$ 480$ 592$ 600$ 263$ 643$ 101-41000-135 Employer Paid Disability 635$ 1,299$ 503$ 812$ 900$ 486$ 1,479$ 101-41000-151 Worker s Comp Insurance Prem 1,179$ 1,462$ 1,776$ 1,472$ 1,300$ 1,651$ 1,701$ 101-41000-200 Office Supplies 717$ 1,367$ 1,112$ 1,065$ 1,100$ 165$ 170$ 101-41000-203 Printed Forms & Papers 1,890$ 1,911$ 2,264$ 2,022$ 1,900$ 1,530$ 1,576$ 101-41000-210 Operating Supplies 908$ 108$ 1,012$ 676$ 800$ 479$ 493$ 101-41000-301 Auditing and Accounting Services 20,350$ 20,200$ 21,600$ 20,717$ 23,500$ 28,500$ 29,355$ Schlenner Wenner & c/o agreement through 2022 101-41000-304 Legal Services 40,492$ 46,888$ 30,828$ 39,403$ 55,000$ 27,666$ 65,000$ 6% increase 101-41000-306 Personal Testing & Recruit -$ -$ -$ -$ -$ -$ 101-41000-308 Other Professional Services 9,255$ 1,081$ 17,838$ 9,391$ 1,000$ 50,299$ 5,000$ Abdo & Ehlers Financial Assistance 101-41000-309 Software Support & Maintenance 11,741$ 18,156$ 21,204$ 17,033$ 18,200$ 5,156$ 5,311$ 101-41000-316 Conferences & Seminars 272$ -$ 1,049$ 440$ 700$ -$ -$ 101-41000-317 Employee Training 700$ 271$ -$ 324$ 200$ -$ -$ 101-41000-319 Other Services 562$ 1,309$ 155$ 675$ 46,700$ 586$ 604$ 101-41000-321 Telephone 2,754$ 4,721$ 5,020$ 4,165$ 3,700$ 2,439$ 2,512$ 101-41000-322 Postage 2,052$ 2,393$ 2,508$ 2,318$ 2,200$ 1,103$ 1,136$ 101-41000-331 Travel Expenses 280$ 36$ 1,557$ 625$ 600$ 1,033$ 1,064$ 101-41000-351 Legal Notices Publishing 953$ 1,134$ 979$ 1,022$ 1,200$ 1,019$ 1,049$ 101-41000-361 Liability/Property Ins 3,452$ 4,628$ 4,568$ 4,216$ 7,100$ 10,967$ 11,516$ 5% increase 101-41000-365 Insurance Claims -$ -$ -$ -$ -$ 1,000$ 1,030$ 101-41000-381 Utilities-Electric & Gas 10,079$ 10,925$ 10,739$ 10,581$ 13,000$ 4,760$ 4,903$ 101-41000-413 Equipment Rental 1,803$ 1,953$ 1,852$ 1,869$ 1,900$ 762$ 785$ 101-41000-430 Recycling 27,846$ 26,803$ 27,846$ 27,498$ 30,100$ -$ -$ 101-41000-433 Dues and Subscriptions 5,059$ 5,634$ 5,562$ 5,418$ 6,100$ 157$ 162$ 101-41000-434 Youth Service Bureau 5,500$ 5,500$ 5,500$ 5,500$ 5,500$ 5,500$ 5,665$ Support for program for rehabilitation of youth offenders dba Lakes Center for Youth & Families 101-41000-435 Misc Expense -$ 512$ -$ 171$ 500$ -$ -$ 101-41000-438 Misc. Contractual 8,290$ 3,632$ 3,562$ 5,161$ 4,000$ 3,235$ 3,332$ 101-41000-439 Refunds Issued 1,895$ 159$ -$ 685$ -$ -$ -$ 101-41000-560 Furniture and Fixtures -$ -$ -$ -$ -$ 101-41000-570 Office Equipment 9,538$ 4,709$ 4,244$ 6,164$ 5,500$ 1,586$ 1,633$ 363,736$ 396,590$ 427,117$ 395,814$ 504,700$ 227,009$ 418,795$ Page 3 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget CITY COUNCIL EXPENDITURES 101-41110-101 Regular Wages & Salaries 13,189$ 17,946$ 17,946$ 16,360$ 18,100$ 5,193$ 20,772$ 101-41110-122 FICA Employer Contribution 208$ 212$ 213$ 211$ 1,100$ 115$ 1,288$ 101-41110-126 MEDICARE Employer Contribution (81)$ 40$ 260$ 73$ 300$ 23$ 301$ 101-41110-127 PERA Defined 491$ 727$ 726$ 648$ 600$ 167$ 703$ 101-41110-151 Worker s Comp Insurance Prem 71$ 76$ 3$ 50$ 100$ 95$ 100$ 101-41110-308 Other Professional Services -$ 30$ 30$ 20$ -$ -$ 101-41110-316 Conferences & Seminars 109$ -$ 398$ 169$ 700$ 350$ 350$ 101-41110-331 Travel Expenses -$ -$ -$ -$ 562$ -$ 101-41110-439 Refunds Issued (Liquor License refunds)-$ 8,800$ -$ 2,933$ -$ -$ 101-41110-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ 101-41110-570 Office Equipment 166$ -$ 55$ -$ -$ 13,987$ 27,995$ 19,575$ 20,519$ 20,900$ 6,505$ 23,513$ ELECTION EXPENDITURES101-41410-199 Election Judge 5,471$ $0.00 $3,900.37 3,124$ -$ 5,400$ 101-41410-200 Office Supplies 26$ $0.00 $53.51 26$ -$ 50$ 101-41410-203 Printed Forms & Papers -$ $0.00 $0.00 -$ -$ -$ 101-41410-210 Operating Supplies 2,119$ $0.00 $576.06 898$ 200$ -$ 750$ 101-41410-351 Legal Notices Publishing 160$ $0.00 $181.69 114$ -$ 200$ 101-41410-413 Equipment Rental 830$ $1,470.00 $1,515.00 1,272$ 850$ 1,515$ 1,700$ 8,606$ 1,470$ 6,227$ 5,434$ 1,050$ 1,515$ 8,100$ PLANNING & BUILDING EXPENDITURES 101-41910-101 Regular Wages & Salaries 17,699$ $18,685 $51,096 29,160$ 59,600$ 28,113$ 57,722$ Share of Administration wages & benefits 101-41910-121 PERA Coord. Employer Contribu.1,327$ $1,401 $3,833 2,187$ 4,200$ 1,474$ 4,091$ 101-41910-122 FICA Employer Contribution 1,092$ $1,159 $3,000 1,751$ 3,700$ 1,660$ 3,579$ 101-41910-126 MEDICARE Employer Contribution 262$ $269 $692 408$ 900$ 411$ 837$ 101-41910-131 Employer Paid Health 1,053$ $0 $11,998 4,350$ 20,000$ 7,795$ 17,353$ 101-41910-132 Dental Insurance -$ $0 $459 153$ 1,500$ 311$ -$ 101-41910-134 Employer Paid Life -$ $0 $173 58$ 200$ 74$ -$ 101-41910-135 Employer Paid Disability -$ $0 $402 134$ 500$ 199$ -$ 101-41910-203 Printed Forms & Papers 35$ $0 $254 96$ 600$ -$ 100$ 101-41910-311 Contract Permit Inspections 50,250$ $81,881 $72,908 68,346$ 50,000$ 31,062$ 60,000$ Building (City of Hugo) & Electrical (Joseph Wheaton) Inspections 101-41910-312 Planning Services 19,427$ $40,305 $35,388 31,707$ 50,000$ 31,263$ 55,000$ 101-41910-313 Committee & Commission Reimbur 4,950$ $4,400 $4,950 4,767$ 5,000$ 1,850$ 5,200$ 101-41910-316 Conferences & Seminars -$ $0 $0 -$ 50$ -$ -$ 101-41910-319 Other Services 25$ $0 $0 8$ 123$ -$ 101-41910-361 Liability/Property Ins -$ $756 $2,006 920$ 4,900$ 5,401$ 5,563$ assume 3% increase 101-41910-438 Misc. Contractual 5,582$ $6,069 $6,444 6,032$ 5,000$ 1,188$ State Building Permit Surcharges 101-41910-439 Refunds Issued 1,495$ $186 -$515 389$ 200$ -$ 103,198$ $155,112 $193,088 150,466$ 206,350$ 110,923$ 209,445$ Page 4 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget ASSESSOR EXPENDITURES 344 101-41950-300 Assessor 21,400$ $22,077 $21,678 21,718$ 21,600$ 11,159$ 22,317$ Assessor contract w/Patrick Poshek 21,400$ 22,077$ 21,678$ 21,718$ 21,600$ 11,159$ 22,317$ POLICE EXPENDITURES 101-42100-318 Police Contract 50,764$ $144,337 $150,414 115,172$ 168,499$ 183,442$ 8.9% Increase per 07/25/23 notice 101-42100-319 Other Services 391$ $309 $309 337$ 500$ 309$ 309$ Code Red notification service 51,155$ 144,647$ 150,723$ 115,508$ 168,999$ 309$ 183,751$ FIRE DEPT EXPENDIDTURES 101-42200-101 Regular Wages & Salaries 33,989$ $124,411 $136,717 98,372$ 147,200$ 65,156$ 159,693$ 101-42200-121 PERA Coord. Employer Contribu. 7,066$ $7,854 $0 4,973$ -$ -$ 101-42200-122 FICA Employer Contribution 3,640$ $5,453 $6,697 5,263$ 9,100$ 3,809$ 9,901$ 101-42200-124 Police & Fire PERA $0 $8,954 2,985$ 3,600$ 4,395$ 8,831$ 101-42200-126 MEDICARE Employer Contribution 1,509$ $2,281 $1,918 1,903$ 2,100$ 712$ 2,316$ 101-42200-134 Employer Paid Life 16$ $192 $192 133$ 200$ 96$ 192$ 101-42200-135 Employer Paid Disability -$ $0 $0 -$ 700$ -$ -$ 101-42200-141 Unemployment Compensation -$ $0 $0 -$ -$ 101-42200-151 Worker s Comp Insurance Prem 8,297$ $9,948 $13,008 10,418$ 9,500$ 11,617$ 12,000$ They will send estimate before year end 101-42200-200 Office Supplies 294$ $358 $165 273$ 400$ 24$ 400$ 101-42200-203 Printed Forms & Papers 64$ $406 $0 157$ 150$ -$ 160$ 101-42200-209 Medical Supplies 840$ $1,245 $2,804 1,630$ 3,000$ 2,672$ 3,500$ Inflation 101-42200-210 Operating Supplies 6,643$ $12,614 $2,103 7,120$ 8,000$ 3,941$ 8,800$ Inflation 101-42200-211 Cleaning Supplies (774)$ $66 $44 (221)$ 100$ -$ 100$ 101-42200-212 Fuel 2,196$ $3,590 $5,468 3,752$ 3,500$ 1,692$ 4,000$ 101-42200-217 Uniforms & Safety Equipment (2,581)$ $3,497 $550 489$ 10,000$ 3,107$ 10,000$ New member gear and uniforms 101-42200-221 Equipment Parts 331$ $828 $290 483$ 3,000$ 272$ 1,500$ 101-42200-222 Tires -$ $0 $1,540 513$ -$ -$ 101-42200-223 Structure Repair & Supplies 338$ $461 $441 413$ 2,000$ 369$ 800$ 101-42200-240 Small Tools and Minor Equip 14,541$ $5,755 $10,085 10,127$ 9,000$ 674$ 10,000$ 101-42200-305 Medical Services 4,085$ $4,357 $7,330 5,257$ 3,500$ 4,610$ 5,600$ Annual testing 101-42200-306 Personal Testing & Recruit 783$ $2,025 $1,205 1,338$ 1,300$ 1,391$ 500$ We are at full staff, 1 possible future opening 101-42200-309 Software Support & Maintenance 16,423$ $18,531 $17,912 17,622$ 17,000$ 5,561$ 18,000$ 101-42200-310 Medical Training 6,800$ $102 $0 2,301$ 2,000$ -$ 2,000$ 101-42200-316 Conferences & Seminars -$ $0 $0 -$ 250$ -$ 250$ Page 5 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget 101-42200-317 Employee Training 546$ $19,663 $1,808 7,339$ 15,000$ 2,447$ 12,000$ FF 1 & 2 for 6 training paid by MBFTE grant 101-42200-319 Other Services 208$ $2,981 $548 1,246$ 500$ -$ 500$ 101-42200-321 Telephone 2,276$ $7,561 $6,698 5,512$ 6,800$ 2,569$ 7,000$ $305.84 Mobile data, $223.67 Midco per month 101-42200-322 Postage 21$ $7 $0 9$ -$ -$ 101-42200-324 State of MN-Fire Relief 37,484$ $39,178 $40,474 39,046$ 35,300$ -$ 35,300$ Pass through from state $40,474 estimate 101-42200-325 City Match-Fire Relief -$ $0 $0 -$ -$ -$ 101-42200-331 Travel Expenses -$ $50 $0 17$ 1,500$ 1,693$ 2,000$ week-end fire schools 101-42200-334 Licenses & Permits 175$ $175 $250 200$ 200$ 300$ 50$ 101-42200-340 Advertising -$ $0 $0 -$ -$ -$ 101-42200-361 Liability/Property Ins 7,786$ $8,102 $6,685 7,524$ 6,500$ 6,825$ 5 % increase 101-42200-381 Utilities-Electric & Gas 4,049$ $2,718 $7,067 4,611$ 8,000$ 5,078$ 9,000$ Based on 1/2 year 101-42200-384 Refuse/Garbage Disposal 800$ $974 $1,139 971$ 1,100$ 472$ 1,200$ Not sure what new contract will cover 101-42200-385 Sewer Pumping & Maintenance -$ $270 $550 273$ 700$ -$ 550$ 101-42200-401 Building Maintenance/Repairs 3,168$ $3,722 $3,620 3,503$ 2,500$ 1,741$ 3,500$ Pest C ontrol $530; Cleaning Service $1800 101-42200-403 Improvements Other Than Bldgs -$ $0 $0 -$ -$ -$ 101-42200-404 Repair Machinery/Equipment 9,285$ $13,858 $8,595 10,579$ 8,000$ 4,127$ 8,500$ 101-42200-407 Well Repair & Maintenance 135$ $0 $0 45$ -$ -$ 101-42200-433 Dues and Subscriptions 1,436$ $2,203 $2,350 1,996$ 2,400$ 3,215$ 2,400$ IamResponding $700; /check-It $1,300 101-42200-438 Misc. Contractual 3,461$ $2,205 $2,985 2,884$ 4,100$ -$ 3,500$ Compressor, Lucas, Tornado siren & Zoll Service 101-42200-440 Events 148$ $807 $1,157 704$ 800$ -$ 1,000$ Taco Daze, Fire Prevention, Safe Halloween 101-42200-520 Capital Improvements to Bldgs -$ $0 $0 -$ -$ -$ 101-42200-530 Capital Impr Other Than Bldgs -$ $0 $1,178 393$ -$ -$ 101-42200-540 Heavy Machinery Capital -$ $0 $0 -$ -$ -$ 101-42200-560 Furniture and Fixtures 7,815$ $220 $0 2,678$ 500$ 236$ 500$ Training room chairs 101-42200-570 Office Equipment 2,152$ $928 $0 1,027$ 900$ 180$ 900$ Computer replacement 185,446$ 309,597$ 302,528$ 265,857$ 330,400$ 138,980$ 346,442$ ANIMAL CONTROL EXPENDITURES 101-42700-314 Animal Control 3,740$ $7,502 5,604$ 5,616$ 5,000$ 2,493$ 5,600$ 3,740$ 7,502$ 5,604$ 5,616$ 5,000$ 2,493$ 5,600 Page 6 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget PUBIC WORKS EXPENDITURES 101-43000-101 Regular Wages & Salaries 180,315$ $222,975 $219,892 207,728$ 229,700$ 103,905$ 246,571$ 101-43000-102 OT Regular Wages 5,536$ $5,260 $8,866 6,554$ 5,000$ 4,611$ 5,014$ 101-43000-104 Temporary Employee Wages 1,255$ $1,842 $4,434 2,511$ 2,300$ 4,163$ 2,262$ 101-43000-121 PERA Coord. Employer Contribu. 14,021$ $16,763 $17,155 15,979$ 17,600$ 8,124$ 18,869$ 101-43000-122 FICA Employer Contribution 10,850$ $12,702 $14,413 12,655$ 14,600$ 6,390$ 15,738$ 101-43000-126 MEDICARE Employer Contribution 2,668$ $3,181 $3,237 3,029$ 3,400$ 1,692$ 3,681$ 101-43000-131 Employer Paid Health 55,572$ $49,845 $55,964 53,794$ 70,900$ 33,367$ 66,939$ 2.2% decrease, Union deduction notice in March 101-43000-132 Dental Insurance -$ $0 $915 305$ 2,300$ 617$ 1,164$ 101-43000-134 Employer Paid Life 688$ $656 $741 695$ 700$ 368$ 192$ 101-43000-135 Employer Paid Disability 2,378$ $2,022 $1,737 2,046$ 1,700$ 988$ 1,738$ 101-43000-141 Unemployment Compensation -$ $1,456 $0 485$ -$ 101-43000-151 Worker s Comp Insurance Prem 14,397$ $17,049 $23,018 18,154$ 19,500$ 25,673$ 25,000$ 101-43000-200 Office Supplies 196$ $364 $0 187$ 600$ 54$ 600$ 101-43000-210 Operating Supplies 5,822$ $6,213 $9,068 7,034$ 8,400$ 3,520$ 8,500$ Daily use items, hardwares, misc. items 101-43000-212 Fuel 12,211$ $16,768 $28,319 19,099$ 20,000$ 14,992$ 25,000$ 101-43000-217 Uniforms & Safety Equipment 1,775$ $1,899 $1,393 1,689$ 2,200$ 811$ 2,500$ Uniform allowance, PPE 101-43000-221 Equipment Parts 9,058$ $14,906 $14,071 12,678$ 14,000$ 11,353$ 17,000$ P.M. parts, Replacement Parts 101-43000-222 Tires 7,456$ $4,941 $7,385 6,594$ 7,500$ -$ 7,500$ 101-43000-223 Structure Repair & Supplies 1,618$ $0 $0 539$ 2,200$ -$ 2,000$ 101-43000-224 Materials for Road Maintenance 16,634$ $4,757 $11,809 11,067$ 16,500$ 2,663$ 17,000$ Hot/Cold mix, cement, culverts, base material 101-43000-226 Sign Replacement & Repair 5,750$ $0 $3,063 2,937$ -$ 174$ 750$ 101-43000-228 Gravel 16,721$ $7,383 $1,830 8,645$ 10,000$ 6,863$ 10,000$ Class 2 shoulder material, gravel 101-43000-229 Salt 4,533$ $16,085 $21,305 13,974$ 20,000$ 18,093$ 22,000$ Winter Road Salt Untreated/Treated 101-43000-240 Small Tools and Minor Equip -$ $1,132 $3,195 1,442$ 8,000$ 3,771$ 10,000$ Hand tools, attachments 101-43000-302 Surveying 8,453$ $0 $0 2,818$ -$ -$ *Admin Cost- remove line item from PW 101-43000-303 Engineering Fees 50$ $11,909 $8,394 6,784$ 10,000$ 7,881$ 10,500$ 5% increase 101-43000-304 Legal Services 380$ $0 $0 127$ -$ -$ 101-43000-305 Medical Services 1,817$ $408 $874 1,033$ 1,200$ 100$ 1,200$ First Aid supplies 101-43000-309 Software Support & Maintenance -$ $682 $4,684 1,789$ 2,000$ 7,784$ 6,000$ PW Data Tracking Software $5,000 ; GIS map updates Page 7 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget 101-43000-317 Employee Training 2,009$ $120 $799 976$ 1,700$ 1,010$ 3,000$ 101-43000-319 Other Services 3,685$ $6,619 $6,104 5,469$ 13,600$ 3,910$ 14,000$ Pest control, Janitorial service 101-43000-321 Telephone 51$ $4,630 $5,253 3,311$ 3,000$ 1,983$ 4,000$ City isued cell/data service 101-43000-331 Travel Expenses 319$ $583 $0 301$ 500$ -$ 750$ 101-43000-334 Licenses & Permits 11,506$ $68 $183 3,919$ 500$ -$ 750$ 101-43000-361 Liability/Property Ins -$ $14,068 $10,362 8,143$ 9,000$ 8,348$ 8,766$ 5% increase 101-43000-365 Insurance Claims 2,777$ $0 $0 926$ -$ -$ 101-43000-381 Utilities-Electric & Gas 693$ $2,096 $5,094 2,628$ 4,000$ 3,551$ 6,000$ 101-43000-384 Refuse/Garbage Disposal -$ $705 $1,155 620$ 1,000$ 375$ 1,000$ 101-43000-385 Sewer Pumping & Maintenance 3,238$ $270 $1,006 1,504$ 1,600$ -$ 1,500$ PW/Fire shop drain holding tank pumping 101-43000-387 Street Light Utilities 6,568$ $3,689 $4,577 4,945$ 4,200$ 2,328$ 6,000$ Street light Maintenance/Replacement 101-43000-401 Building Maintenance/Repairs -$ $3,235 $10,173 4,469$ 8,000$ 1,738$ 8,000$ 101-43000-403 Improvements Other Than Bldgs 6,277$ $1,575 $0 2,617$ -$ -$ Misc. small improvements 101-43000-404 Repair Machinery/Equipment 128,647$ $33,518 $19,808 60,657$ 15,500$ 15,643$ 20,000$ Outsourced equipment repair 101-43000-405 Contractual Road Maint/Repair -$ $44,144 $91,930 45,358$ 157,500$ 186,664$ 200,000$ Striping, Calium Chloride Application, Patching, Culvert Repair 101-43000-407 Well Repair & Maintenance 819$ $0 $0 273$ -$ -$ 500$ RPZ testing, repair, maintenance 101-43000-413 Equipment Rental 872$ $646 $2,276 1,265$ 4,000$ -$ 4,000$ 101-43000-417 Uniform Rental -$ $1,282 $975 752$ 1,100$ 429$ 1,200$ Full-time staff work uniforms 101-43000-433 Dues and Subscriptions 7,236$ $0 $0 2,412$ 200$ -$ 200$ 101-43000-438 Misc. Contractual -$ $17,894 $6,797 8,230$ 15,750$ 1,800$ 16,000$ 101-43000-439 Refunds Issued -$ $400 $0 133$ -$ -$ 101-43000-530 Capital Impr Other Than Bldgs -$ $0 $1,178 393$ -$ -$ 9,900$ building/equipment improvement 101-43000-550 Motor Vehicles Capital -$ $0 $0 -$ -$ -$ 101-43000-560 Furniture and Fixtures 190$ $821 $2,921 1,311$ 1,000$ 407$ 1,000$ Office/Break Room amenities 101-43000-570 Office Equipment -$ $0 $0 -$ -$ -$ -$ 0 555,043$ 557,563$ 636,351$ 582,986$ 732,450$ 496,142$ 834,282$ Page 8 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget PARKS & RECREATION REVENUE 101-45000-101 Regular Wages & Salaries 25,828$ $19,299 $10,181 18,436$ 10,200$ 3,353$ 10,959$ 101-45000-104 Temporary Employee Wages 12,618$ $19,299 $12,691 14,869$ 40,200$ 9,210$ 39,985$ 101-45000-121 PERA Coord. Employer Contribu.1,936$ $1,484 $764 1,395$ 800$ 249$ 822$ 101-45000-122 FICA Employer Contribution 2,286$ $2,242 $1,397 1,975$ 3,300$ 744$ 3,159$ 101-45000-126 MEDICARE Employer Contribution 549$ $532 $316 466$ 800$ 201$ 739$ 101-45000-131 Employer Paid Health -$ $0 $2,441 814$ 2,700$ 1,115$ 2,562$ 101-45000-132 Dental Insurance -$ $0 $33 11$ 100$ 22$ 42$ 101-45000-134 Employer Paid Life -$ $0 $144 48$ -$ 14$ 27$ 101-45000-135 Employer Paid Disability -$ $0 $373 124$ 1,000$ 32$ 68$ 101-45000-141 Unemployment Compensation -$ $0 $119 40$ -$ -$ 101-45000-151 Worker s Comp Insurance Prem 1,298$ $1,711 $1,971 1,660$ 1,800$ 2,311$ 2,300$ 101-45000-200 Office Supplies 45$ $0 $0 15$ 310$ -$ 100$ 101-45000-203 Printed Forms & Papers -$ $285 $78 121$ 930$ -$ 200$ 101-45000-210 Operating Supplies 576$ $1,868 $821 1,088$ 930$ 513$ 2,000$ Daily use items, hardwares, misc. items 101-45000-212 Fuel 559$ $243 $604 468$ 1,650$ 230$ 1,700$ 101-45000-221 Equipment Parts 1,560$ $242 $971 924$ 2,100$ 290$ 2,500$ 101-45000-223 Structure Repair & Supplies 4,314$ -$451 $389 1,417$ 2,100$ -$ 2,500$ 101-45000-240 Small Tools and Minor Equip 250$ $150 $360 253$ 400$ -$ 500$ Hand tools, string trimmers, ect. 101-45000-312 Planning Services -$ $0 $0 -$ -$ -$ 101-45000-313 Committee & Commission Reimbur 1,080$ $1,380 $1,140 1,200$ 1,200$ 540$ 101-45000-319 Other Services 1,765$ $898 $1,861 1,508$ -$ 284$ 1,750$ Janitorial service, pest control, Portable toilet service 101-45000-322 Postage -$ $0 $0 -$ -$ -$ 101-45000-340 Advertising 180$ $0 $180 120$ 209$ 250$ 101-45000-353 Sales& Use Tax -$ $37 $2 13$ -$ -$ 101-45000-361 Liability/Property Ins 7,367$ $4,817 $7,911 6,698$ 3,300$ 3,323$ 3,489$ 5% increase 101-45000-381 Utilities-Electric & Gas 3,427$ $4,148 $7,632 5,069$ 4,500$ 2,688$ 6,500$ 101-45000-384 Refuse/Garbage Disposal 2,510$ $4,553 $5,079 4,047$ 2,500$ 1,402$ 5,000$ 101-45000-385 Sewer Pumping & Maintenance 332$ $378 $595 435$ 700$ 565$ 1,250$ Warming House 101-45000-401 Building Maintenance/Repairs 756$ $1,208 $4,148 2,037$ 4,800$ 3,313$ 6,000$ 101-45000-403 Improvements Other Than Bldgs 673$ $0 $4,961 1,878$ -$ 170$ 2,500$ 101-45000-404 Repair Machinery/Equipment 1,452$ $203 $690 782$ 750$ -$ 1,000$ Outsourced equipment repair 101-45000-406 Grounds Care 108$ $764 $2,728 1,200$ 4,000$ 489$ 4,000$ Plant material, mulch, landscape material 101-45000-438 Misc. Contractual 16,400$ $4,913 $3,253 8,189$ 3,300$ 1,440$ 8,000$ Herbicide/Fertilizer Application 101-45000-439 Refunds Issued -$ $0 $0 -$ -$ 565$ 101-45000-440 Events 1,954$ $5,744 $9,838 5,846$ 7,000$ 2,394$ 7,000$ 101-45000-490 Financial Assistance -$ $0 $0 -$ -$ -$ 101-45000-530 Capital Impr Other Than Bldgs 332$ $1,505 $4,994 2,277$ 10,000$ -$ 9,900$ Building/Equipment Improvements 90,156$ 77,453$ 88,664$ 85,424$ 111,579$ 35,708$ 126,551$ Page 9 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget COMMUNITY CENTER EXPENDITURES 101-45180-101 Regular Wages & Salaries 3,744$ $2,956 $14,407 7,036$ 15,000$ 6,740$ 16,369$ 101-45180-104 Temporary Employee Wages -$ $0 $0 -$ 1,100$ -$ -$ 101-45180-121 PERA Coord. Employer Contribu.281$ $204 $1,044 510$ 900$ 496$ 1,228$ 101-45180-122 FICA Employer Contribution 219$ $181 $850 417$ 200$ 390$ 1,015$ 101-45180-126 MEDICARE Employer Contribution 53$ $35 $199 96$ 3,700$ 101$ 237$ 101-45180-131 Employer Paid Health -$ $0 $2,709 903$ -$ 1,435$ 3,196$ 101-45180-132 Dental Insurance -$ $0 $0 -$ -$ -$ 42$ 101-45180-134 Employer Paid Life -$ $0 $47 16$ 200$ 22$ 27$ 101-45180-135 Employer Paid Disability -$ $0 $137 46$ -$ 65$ 137$ 101-45180-151 Worker s Comp Insurance Prem 14$ $0 $0 5$ -$ -$ -$ 101-45180-210 Operating Supplies 1,056$ $1,912 $2,609 1,859$ 2,900$ 995$ 2,900$ Daily use items, hardwares, misc. items 101-45180-223 Structure Repair & Supplies 2,606$ $343 $118 1,022$ 6,500$ 74$ 6,000$ 101-45180-334 Licenses & Permits 804$ $874 $777 818$ 1,000$ 792$ 1,000$ 101-45180-361 Liability/Property Ins 3,080$ $2,172 $2,563 2,605$ 800$ 796$ 835$ 5% increase 101-45180-381 Utilities-Electric & Gas 3,728$ $6,018 $10,716 6,821$ 11,200$ 5,852$ 11,500$ 101-45180-384 Refuse/Garbage Disposal 1,627$ $1,889 $1,923 1,813$ 1,900$ 1,067$ 2,000$ 101-45180-385 Sewer Pumping & Maintenance 2,391$ $2,549 $4,243 3,061$ 3,700$ 1,828$ 4,000$ Community Center holding tank pumping101-45180-401 Building Maintenance/Repairs 13,086$ $10,685 $15,904 13,225$ 15,000$ 9,632$ 15,000$ 101-45180-404 Repair Machinery/Equipment 558$ $2,471 $332 1,121$ 5,000$ 298$ 5,000$ Kitchen/HVAC repair and maintenance 101-45180-406 Grounds Care 48$ $260 $520 276$ 690$ -$ 1,000$ Plant material, mulch, landscape material 101-45180-407 Well Repair & Maintenance -$ $0 $13,675 4,558$ 1,000$ -$ 1,000$ Community Well (Com. Center, Church, Gammelgarden) 101-45180-438 Misc. Contractual 2,000$ $1,995 $669 1,555$ 2,700$ 1,500$ 3,500$ 101-45180-439 Refunds Issued -$ $0 $0 -$ -$ 450$ 101-45180-520 Capital Improvements to Bldgs.-$ $3,464 $9,779 4,415$ 6,000$ 7,476$ 9,900$ Building/Equipment Improvements 101-45180-530 Capital Impr Other Than Bldgs -$ $2,555 $0 852$ -$ 101-45180-570 Office Equipment -$ $1,319 $0 440$ -$ 35,297$ 41,884$ 83,220$ 53,467$ 79,490$ 40,006$ 85,887$ Transfers Between Funds Revenues Expenditures 101-49000-720 Operating Transfers 150,000$ Transfer to Parks 404 for rink boards & courts -2.91% Total General Fund Expenditures 1,431,764$ 1,741,889$ 1,934,776$ 1,702,810$ 2,332,518$ 575,014$ 2,264,683$ increase/(decrease) over 2023 Revenues over (Expenses)865,737$ 95,404$ 7,319$ 2,684$ (703)$ (443,383)$ 62,093$ Page 10 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget AMERICAN RESCUE PLAN REVENUES Revenues 203-46200-33150 Federal Grant 311,080$ $228,181 $228,181 255,814$ -$ -$ -$ 203-46200-39200 Interfund Transfer In $2,690 897$ 311,080$ 230,872$ 228,181$ 256,711$ -$ -$ -$ AMERICAN RESCUE PLAN EXPENDITURES Expenditures 203-46200-720 Transfers to Other Funds 313,770$ -$ -$ -$ -$ -$ -$ transfers to Sewer fund? 313,770$ -$ -$ -$ -$ -$ -$ EDA REVENUE Revenues 225-46500-31000 Washington Cty. Tax Settlement 4,635$ $5,000 $8,000 5,878$ 5,300$ 5,300$ 225-46500-33640 Other Grants $0 $0 -$ -$ 225-46500-34750 Facilities Rental $750 250$ -$ 225-46500-36210 Interest Income $85 $1,366 484$ 200$ 100$ 225-46500-36230 Donations $0 $300 100$ -$ 225-46500-39203 Transfer from Other Funds $2,776 $0 925$ -$ 3,525$ to balance EDA checking account 4,635$ 7,861$ 10,416$ 7,637$ 5,500$ 3,525$ 5,400$ EDA EXPENDITURES Expenditures 225-46500-210 Operating Supplies $890 $176 355$ 500$ 3,525$ 300$ 225-46500-303 Engineering Fees $0 $0 -$ -$ 225-46500-304 Legal Services 75$ $0 $0 25$ -$ 225-46500-308 Other Professional Services 670$ $69 $0 246$ 300$ 100$ 225-46500-340 Advertising $0 $75 25$ 2,000$ 645$ 664$ 255-46500-433 Dues and Subscriptions $1,795 $1,653 1,149$ 1,700$ 1,168$ 1,203$ $325 EDAM Dues; $325 FLA Chamber; MNRural Broadband Coalition 225-46500-440 Events $0 $2,808 936$ 800$ 580$ 597$ Scandia Holiday Market 255-46500-720 Transfer Out $2,776 $0 925$ 745$ 5,530$ 4,712$ 3,662$ 5,300$ 5,918$ 2,865$ CABLE TV FUND REVENUES Revenues 226-41950-36210 Interest Income -$ $96 $242 113$ 100$ 100$ 226-41950-36260 Sale of Equipment $0 $0 -$ -$ 300$ -$ 226-41950-38050 Cable TV Franchise Rebates 14,908$ $18,062 $18,988 17,320$ 16,200$ 8,366$ 16,700$ 226-41950-38051 PEG Fees 3,448$ $5,131 $5,209 4,596$ 4,200$ 2,242$ 4,400$ 18,356$ 23,290$ 24,439$ 22,028$ 20,500$ 10,908$ 21,200$ CABLE TV FUND EXPENDITURES Expenditures 226-41950-240 Small Tools and Minor Equip $285 $498 261$ 300 593$ 300$ 226-41950-309 Software Support & Maintenance 1,856$ $2,631 $3,004 2,497$ 3,500$ 468$ 3,000$ Boxcast of meetings & storage 226-41950-438 Misc. Contractual 1,380$ $2,760 $7,519 3,886$ 5,300$ 2,990$ 7,000$ LATV filming meetings $5,750; Zoom $2,000 226-41950-570 Office Equipment $230 $41,512 13,914$ -$ 4,129$ 3,236$ 5,907$ 52,533$ 20,559$ 9,100$ 8,180$ 10,300$ Page 11 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget GATEWAY TRAIL FUND REVENUES Revenues 230-45000-36230 Donations 3,400$ 1,133$ -$ -$ 3,400$ 1,133$ -$ -$ -$ GATEWAY TRAIL FUND EXPENDITURES Expenditures 230-45000-308 Other Professional Services 3,575$ 1,192$ -$ -$ 3,575$ 1,192$ -$ -$ -$ PUBLIC SAFETY AID FUND REVENUES Revenues 240-42300-33422 Other State Grants & Aid -$ -$ -$ -$ -$ -$ -$ PUBLIC SAFETY AID FUND EXPENDITURES Expenditures 240-42300-540 Heavy Machinery Capital -$ -$ -$ -$ -$ -$ -$ 2013 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 313-47000-31000 Washington Cty. Tax Settlement 67,513$ 68,220$ 67,000$ 67,578$ 65,000$ PAID OFF 2023 313-47000-36210 Interest Income 48$ 16$ -$ 67,513$ 68,220$ 67,048$ 67,594$ 65,000$ -$ -$ 2013 EQUIPMENT CERTIFICATE FUND EXPENDITURES Expenditures 313-47000-304 Legal Services -$ 313-47000-601 Long Term Debt Principal 60,000$ 60,000$ 60,000$ 60,000$ 60,000$ 60,000$ PAID OFF IN 2023 313-47000-611 Long Term Debt Interest 6,060$ 7,140$ 2,790$ 5,330$ 3,047$ 930$ 313-47000-620 Fiscal Agent s Fees 495$ 495$ 495$ 495$ 500$ 66,555$ 67,635$ 63,285$ 65,825$ 63,547$ 60,930$ -$ 2015 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 315-47000-31000 Washington Cty. Tax Settlement 42,336$ 14,112$ 42,336$ -$ -$ 14,112$ -$ -$ -$ 2015 EQUIPMENT CERTIFICATE FUND EXPENDITURES Expenditures 315-47000-601 Long Term Debt Principal 43,000$ 495$ PAID OFF IN 2020 315-47000-611 Long Term Debt Interest 495$ 495$ 43,495$ -$ -$ 990$ -$ -$ -$ Page 12 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget 2017 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 317-47000-31000 Washington Cty. Tax Settlement 34,015$ $35,909 $34,524 34,816$ 34,015$ 35,909$ 34,524$ 34,816$ -$ -$ -$ 2017 EQUIPMENT CERTIFICATE FUND EXPENDITURES Expenditures 317-47000-601 Long Term Debt Principal 32,000$ $32,000 $32,000 32,000$ PAID OFF IN 2022 317-47000-611 Long Term Debt Interest 2,544$ $1,728 $880 1,717$ 317-47000-620 Fiscal Agent s Fees $435 $0 145$ 34,544$ 34,163$ 32,880$ 33,717$ -$ -$ -$ 2018 G.O. STREET RECONSTRUCTION FUND REVENUE Revenues 318-47000-31000 Washington Cty. Tax Settlement 318,450$ $341,456 344,531$ 334,812$ 342,546$ 345,634$ Payoff 2033 318-47000-36210 Interest Income 145$ 48$ First Call Date for Refinancing 12/15/2025 318-47000-39203 Transfer from Other Funds 24,869$ 8,290$ 318,450$ 341,456$ 344,531$ 334,812$ 342,546$ -$ 345,634$ Expenditures 2018 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 318-47000-601 Long Term Debt Principal 215,000$ $220,000 $230,000 221,667$ 250,000$ 45,613$ 245,000$ $3,835,000 original issue 318-47000-611 Long Term Debt Interest 111,175$ $104,725 $98,125 104,675$ 91,225$ 84,175$ 318-47000-620 Fiscal Agent s Fees 495$ $495 $495 495$ 500$ 495$ 495$ 326,670$ 325,220$ 328,620$ 326,837$ 341,725$ 46,108$ 329,670$ 2024 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 318-47000-601 Long Term Debt Principal $4,000,000 original issue 318-47000-611 Long Term Debt Interest 318-47000-620 Fiscal Agents Fees 495$ -$ -$ -$ -$ -$ -$ 495$ Total Debt Service Fund Revenues 462,314$ 445,585$ 446,103$ 451,334$ 407,546$ -$ 345,634$ Total Debt Service Fund Expenditures 505,808$ 461,181$ 457,665$ 461,086$ 405,272$ 107,038$ 330,165$ Page 13 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget GENERAL CAPITAL INVESTMENT FUND REVENUE 401-48000-31000 Washington Cty. Tax Settlement 102,198$ 217,336$ 106,511$ 293,791$ 260,000$ 401-48000-33422 Other State Grants & Aids 23,058$ 102,198$ -$ 41,752$ -$ 401-48000-33640 Other Grants -$ 401-48000-36210 Interest Income 2,941$ 3,126$ 2,022$ 2,300$ 3,000$ 401-48000-36230 Donations 6,089$ 2,030$ 401-48000-39200 Interfund Operating Transfer 200,000$ 66,667$ Total Capital Investment Fund Revenues 223,058$ 213,426$ 220,462$ 218,982$ 296,091$ -$ 263,000$ CAPITAL INVESTMENT FUND EXPENDITURES Administration 401-41000-312 Planning Services 13,712$ 5,771$ 6,495$ 401-41000-520 Administration Capital to Bldgs 3,236$ 12,750$ 5,329$ 401-41000-530 Administration Capital -$ 19,389$ 236,700$ 85,363$ 169,500$ 250,000$ Fire Improvements 401-42200-520 Fire Capital to Bldgs -$ -$ 65,000$ 73,775$ 401-42200-530 Fire Capital Other than Buildings -$ 236,793$ 78,931$ Public Works 401-43000-520 Public Works Capital to Bldgs -$ -$ 401-43000-530 Public Works Capital 70,977$ 23,659$ Streets & Roads 401-43100-530 Streets and Roads -$ -$ Park Improvement 401-45000-520 Park Capital to Buildings -$ -$ 401-45000-530 Park Capital Other than Buildings -$ -$ Community Center 401-45180-520 Community Center Building Impr -$ 17,815$ 16,609$ 11,475$ 67,548$ 401-45180-530 Community Center Capital -$ 11,024$ 3,675$ General Improvements 401-48000-101 Regular Wages & Salaries -$ -$ 401-48000-303 Engineering Fees -$ -$ 2,543$ 401-48000-308 Other Professional Services -$ -$ 14,400$ 401-48000-312 Planning Services -$ -$ 401-48000-435 Misc. Expense -$ 12,000$ 4,000$ 401-48000-438 Misc. Contractual -$ -$ 401-48000-520 Capital Improvements to Bldgs. 30,995$ 10,332$ 401-48000-530 Capital Imp Other Than Bldgs. 163,644$ 237,250$ 7,800$ 136,231$ 100,000$ 160,000$ new estimate per engineer & watershed per 6/16 email 401-48000-540 Heavy Machinery Capital -$ -$ 401-48000-550 Motor Vehicles Capital -$ -$ 401-48000-560 Furniture and Fixtures -$ -$ 401-48000-570 Office Equipment -$ -$ 401-48000-720 Operating Transfers 17,700$ 5,900$ Total Capital Investment Fund Expenditures 286,551$ 535,983$ 285,859$ 364,894$ 334,500$ 90,718$ 477,548$ Page 14 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget PARK INVESTMENT FUND REVENUES Revenues 404-48000-31000 Washington Cty. Tax Settlement 27,809$ 10,000$ 20,000$ 19,270$ 20,000$ 60,000$ 404-48000-33422 Other State Grants & Aids 9,380$ 5,243$ 10,125$ 8,249$ 404-48000-33640 Other Grants -$ -$ 112,500$ 404-48000-34730 Ballfield Ad Revenue -$ -$ 404-48000-34780 Park Dedication Fees -$ 3,000$ 1,000$ 21,000$ 404-48000-36210 Interest Income -$ 493$ 620$ 371$ 66$ 66$ 404-48000-36230 Donations 802$ 7,949$ 2,917$ 10,000$ 404-48000-36260 Sale of Equipment -$ -$ 404-48000-39101 Sales of General Fixed Assets -$ -$ 404-48000-39203 Transfer from Other Funds -$ -$ Total Park Investment Fund Revenues 37,991$ 18,735$ 38,694$ 31,807$ 153,566$ 10,000$ 60,066$ PARK INVESTMENT FUND EXPENDITURES Expenditures 404-48000-210 Operating Supplies 618$ 206$ 404-48000-302 Surveying 2,100$ 700$ 404-48000-303 Engineering Fees -$ -$ 404-48000-304 Legal Services -$ -$ 404-48000-308 Other Professional Services 1,208$ 403$ 404-48000-312 Planning Services -$ 1,050$ 350$ 4,500$ 404-48000-381 Utilities-Electric & Gas -$ -$ 404-48000-384 Refuse/Garbage Disposal 937$ 312$ 404-48000-510 Capital Outlay-Land -$ -$ 404-48000-512 Easement Acquisition -$ -$ 404-48000-520 Capital Improvements to Bldgs. -$ -$ 404-48000-530 Capital Impr Other Than Bldgs. 26,080$ 18,345$ 37,613$ 27,346$ 85,125$ 150,000$ Tennis Courts 404-48000-720 Operating Transfers -$ -$ Total Park Investment Fund Expenditures 30,943$ 18,345$ 38,663$ 29,317$ 85,125$ 4,500$ 150,000$ Page 15 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget EQUIPMENT REPLACEMENT FUND REVENUE Revenues 406-48500-31000 Washington Cty. Tax Settlement 27,809$ 130,000$ 87,800$ 81,870$ 110,000$ 406-48500-36210 Interest Income -$ 657$ 821$ 493$ 1,030$ 1,045$ 406-48500-36230 Donations -$ -$ 406-48000-33422 Other State Grants & Aids 406-48500-36250 Misc. Refund -$ -$ 406-48500-36260 Sale of Equipment 13,500$ 42,038$ 18,513$ 35,000$ 406-48500-39200 Interfund Operating Transfer -$ -$ 406-48500-39350 Certificate of Indebtedness -$ -$ 816,500$ 650,000$ Total Equipmnt Replacement Fund Revenues 41,309$ 172,695$ 88,621$ 100,875$ 852,530$ -$ 761,045$ EQUIPMENT REPLACEMENT FUND EXPENDITURES Expenditures 406-48500-304 Legal Services -$ -$ 406-48500-319 Other Services -$ -$ 406-48500-340 Advertising -$ -$ 406-48500-540 Heavy Machinery Capital 93,498$ 204,506$ 99,335$ 325,000$ 867,000$ 406-48500-550 Motor Vehicles Capital -$ 40,073$ 13,358$ 213,750$ 84,356$ 406-48500-560 Furniture and Fixtures -$ -$ 406-48500-570 Office Equipment -$ -$ 406-48500-720 Operating Transfers -$ -$ Total Equipmnt Replacement Fund Expenditures 93,498$ 40,073$ 204,506$ 112,692$ 538,750$ -$ 951,356$ LOCAL ROAD IMPROVEMENT FUND REVENUES Revenues 408-43100-31000 Washington Cty. Tax Settlement 353,659$ 438,539$ 216,860$ 336,353$ 212,012$ 375,000$ 408-43100-33422 Other State Grants & Aids 89,362$ 17,744$ 35,702$ -$ 408-43100-34304 Reimbursement for Services -$ 408-43100-36100 Special Assessments -$ 408-43100-36210 Interest Income 4,298$ 4,655$ 2,984$ 12,115$ 10,705$ 408-43100-39203 Transfer from Other Funds 80,000$ 26,667$ 408-43100-39310 Proceeds-Gen Obligation Bond -$ 4,000,000$ 408-43100-36250 Misc. Refund -$ Total Local Road Improvement Fund Revenues 353,659$ 612,199$ 239,259$ 401,706$ 224,127$ -$ 4,385,705$ LOCAL ROAD IMPROVEMENT FUND EXPENDITURES Expenditures 408-43100-303 Engineering Fees 43,211$ 160,493$ 141,479$ 115,061$ 20,000$ 20,875$ 120,814$ 5% increase on 3 year average 408-43100-530 Capital Impr Other Than Bldgs. 355,305$ 799,606$ 453,591$ 536,168$ 973,000$ 144,969$ 3,575,000$ 408-43100-720 Operating Transfers -$ -$ -$ -$ Total Local Road Improvement Fund Expenditures 398,516$ 960,100$ 595,070$ 651,228$ 993,000$ 165,843$ 3,695,814$ 7.75% Total Levy Washington City. Tax Settlement 2,252,542$ 2,393,235$ 2,437,934$ 2,361,237$ 2,804,567$ -$ 3,021,852$ increase/(decrease) over 2023 Page 16 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget BIG MARINE SEWER FUND REVENUES Revenues 602-43210-31951 Special Assessments Principal -$ 2,887$ 962$ 602-43210-31952 SA Penalties & Interest 3,575$ 624$ 579$ 1,593$ 600$ 40$ 600$ 602-43210-33422 Other State Grants & Aids 47,163$ 25$ 74$ 15,754$ 602-43210-34401 Sewer User Fees 74,387$ 98,531$ 106,717$ 93,212$ 140,700$ 40,456$ 138,200$ 602-43210-34402 Sewer Connection Fee 8,000$ 8,000$ 5,333$ -$ 8,000$ -$ 602-43210-36100 Special Assessments -$ -$ 602-43210-36210 Interest Income -$ 181$ 301$ 161$ 400$ 300$ 602-43210-36250 Misc. Refund 550$ 183$ 602-43210-39200 Interfund Tranfers In -$ -$ Total Big Marine Sewer Fund Revenues 125,676$ 107,361$ 118,557$ 117,198$ 141,700$ 48,496$ 139,100$ Expenditures BIG MARINE SEWER FUND EXPENDITURES 602-43210-101 Regular Wages & Salaries 18,626$ 11,014$ 21,714$ 17,118$ 22,500$ 10,101$ 23,862$ 602-43210-102 OT Regular Wages 106$ 35$ -$ 602-43210-120 Pension Expense -$ (1,438)$ (693)$ (710)$ -$ -$ 602-43210-121 PERA Coord. Employer Contribu. 1,404$ 806$ 1,629$ 1,280$ 1,700$ 756$ 1,790$ 602-43210-122 FICA Employer Contribution 1,090$ 684$ 1,284$ 1,019$ 1,400$ 583$ 1,479$ 602-43210-126 MEDICARE Employer Contribution 260$ 156$ 299$ 238$ 300$ 151$ 340$ 602-43210-131 Employer Paid Health -$ -$ -$ -$ -$ -$ 602-43210-134 Employer Paid Life -$ -$ -$ -$ -$ -$ 602-43210-135 Employer Paid Disability -$ -$ -$ -$ -$ 602-43210-151 Worker s Comp Insurance Prem 854$ 422$ 1,215$ 830$ 700$ 736$ 750$ 602-43210-200 Office Supplies -$ 109$ 128$ 79$ 200$ -$ 130$ 602-43210-210 Operating Supplies 752$ 558$ 680$ 664$ 2,500$ 50$ 1,000$ Daily use items, hardwares, misc. items 602-43210-240 Small Tools and Minor Equip 113$ -$ 217$ 110$ 600$ -$ 600$ Hand tools, septic/water sample tools 602-43210-303 Engineering Fees 12,082$ 13,277$ (1,538)$ 7,940$ 10,500$ 37,522$ 11,025$ 5% increase 602-43210-304 Legal Services -$ -$ 6,000$ 2,000$ 18$ -$ 602-43210-308 Other Professional Services 2,651$ 3,376$ 5,814$ 3,947$ 2,500$ 2,095$ 5,000$ Water/Wastewater analytical testing 602-43210-309 Software Support & Maintenance 716$ 716$ 756$ 729$ 1,300$ -$ 1,300$ SCADA 602-43210-317 Employee Training 508$ 868$ 925$ 767$ 1,400$ -$ 1,400$ Wastewater training 602-43210-321 Telephone 2,061$ 2,413$ 1,751$ 2,075$ 2,400$ 1,408$ 2,500$ SCADA dialers 602-43210-322 Postage 247$ -$ 200$ 149$ 600$ -$ 600$ 602-43210-331 Travel Expenses -$ 8$ 158$ 55$ 200$ 633$ 750$ 602-43210-334 Licenses & Permits 754$ 1,180$ 824$ 919$ 1,600$ 729$ 2,000$ Wastewater Certification/Permit Renewal 602-43210-361 Liability/Property Ins 1,052$ 1,039$ 1,003$ 1,031$ 3,000$ 3,449$ 3,622$ 5% increase 602-43210-381 Utilities-Electric & Gas 1,620$ 1,862$ 3,473$ 2,318$ 2,500$ 2,591$ 3,000$ 602-43210-385 Sewer Pumping & Maintenance 10,000$ 5,364$ 11,410$ 8,925$ 15,000$ -$ 20,000$ Residential holding tank pumping 602-43210-386 Operation & Maintenance 2,627$ 1,574$ 2,888$ 2,363$ 5,000$ 2,139$ 5,000$ 602-43210-404 Repair Machinery/Equipment 16,180$ 4,375$ 5,857$ 8,804$ 16,000$ 12,101$ 16,000$ Pump and control repair/replacement 602-43210-413 Equipment Rental -$ -$ -$ -$ 400$ 1,000$ 602-43210-420 Depreciation Expense -$ 48,667$ 50,174$ 32,947$ 54,300$ 58,000$ approximate 602-43210-438 Misc. Contractual 7,410$ 3,775$ 2,550$ 4,578$ 10,000$ 10,000$ Emergency or additional holding tank pumping and maintenance, Lift station inspection/pump testing 602-43210-439 Refunds Issued -$ -$ -$ 602-43210-530 Capital Impr Other Than Bldgs 103,000$ 3,278$ 35,426$ 9,800$ 9,900$ Pump replacement Page 17 of 18 9/15/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 2024 Actual Actual Actual Actual Proposed YTD Actual Budget 602-43210-570 Office Equipment -$ -$ -$ 602-43210-720 Operating Transfers -$ -$ Total Big Marine Sewer Fund Expenditures 184,113$ 100,803$ 121,995$ 135,637$ 166,400$ 75,063$ 181,047$ UPTOWN SEWER FUND REVENUES Revenues 612-43210-33422 Other State Grants & Aids 7$ 29$ 12$ 612-43210-34401 Sewer User Fees 6,460$ 15,132$ 17,442$ 13,012$ 22,300$ 4,868$ 22,400.00$ 612-43210-34402 Sewer Connection Fee -$ 612-43210-36210 Interest Income 64$ 55$ 40$ 200$ 50.00$ 612-43210-36250 Misc. Refund -$ 612-43210-39203 Transfer from Other Funds -$ Total Uptown Sewer Fund Revenues 6,460$ 15,203$ 17,526$ 13,063$ 22,500$ 4,868$ 22,450.00$ UPTOWN SEWER FUND EXPENDITURES Expenditures 612-43210-101 Regular Wages & Salaries 5,020$ 3,673$ 9,282$ 5,991$ 9,700$ 4,311$ 10,342$ 612-43210-102 OT Regular Wages -$ -$ -$ 612-43210-120 Pension Expense -$ (630)$ 1,164$ 178$ -$ -$ 612-43210-121 PERA Coord. Employer Contribu. 377$ 259$ 697$ 444$ 700$ 323$ 776$ 612-43210-122 FICA Employer Contribution 290$ 219$ 550$ 353$ 600$ 249$ 641$ 612-43210-126 MEDICARE Employer Contribution 70$ 50$ 126$ 82$ 100$ 64$ 150$ 612-43210-131 Employer Paid Health -$ -$ -$ -$ 612-43210-134 Employer Paid Life -$ -$ -$ -$ 612-43210-135 Employer Paid Disability -$ -$ -$ -$ 612-43210-151 Worker s Comp Insurance Prem 95$ 218$ 304$ 205$ 200$ 316$ 300$ 612-43210-200 Office Supplies -$ 4$ -$ 1$ 100$ -$ 100$ billing 612-43210-210 Operating Supplies -$ -$ 500$ 167$ 300$ -$ 500$ Daily use items, hardwares, misc. items 612-43210-221 Equipment Parts 139$ -$ -$ 46$ 300$ -$ 500$ 612-43210-303 Engineering Fees 600$ 7,272$ -$ 2,624$ 1,000$ -$ 1,050$ 5% increase 612-43210-308 Other Professional Services 519$ 192$ 884$ 531$ 500$ 733$ 750$ Wastewater Analytical testing 612-43210-309 Software Support & Maintenance 80$ 80$ 84$ 81$ -$ 84$ 612-43210-317 Employee Training 114$ 275$ -$ 130$ -$ 200$ 612-43210-319 Other Services -$ -$ -$ -$ -$ 1,500$ 612-43210-322 Postage -$ 18$ -$ 6$ -$ 612-43210-334 Licenses & Permits 259$ 209$ 217$ 228$ 224$ 300$ 612-43210-361 Liability/Property Ins 320$ 283$ 334$ 312$ 400$ 478$ 502$ 5% increase 612-43210-381 Utilities-Electric & Gas 482$ 522$ 697$ 567$ 1,700$ 543$ 1,500$ 612-43210-385 Sewer Pumping & Maintenance -$ (260)$ 327$ 22$ 1,500$ 1,500$ 612-43210-386 Operation & Maintenance -$ -$ 462$ 154$ 700$ 1,000$ 612-43210-404 Repair Machinery/Equipment -$ 767$ 465$ 411$ 2,000$ 2,000$ 612-43210-420 Depreciation Expense -$ 4,876$ 4,877$ 3,251$ 5,100$ 612-43210-438 Misc. Contractual -$ 100$ 548$ 216$ 1,300$ 1,500$ Lift Station Inspection/Pump Testing 612-43210-530 Capital Impr Other Than Bldgs -$ 1,456$ -$ 485$ 4,500$ 9,900$ Pump Replacement 612-43210-570 Office Equipment -$ -$ -$ 612-43210-720 Operating Transfers -$ -$ -$ Total Uptown Sewer Fund Expenditures 8,363$ 19,582$ 21,516$ 16,487$ 30,700$ 7,242$ 35,095$ Page 18 of 18