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10.c 2024 Draft Final Budget
Staff Report Date of Meeting: November 21, 2023 For: Honorable Mayor and Council From: Kyle Morell, City Administrator Subject: 2024 Draft Final Budget Discussion Background: Staff presented the preliminary 2024 budget for Council review at their July 5 Work Session. The Capital Investment Committee met twice to review the CIP funds and discuss future projects. Their recommendations have been included in the CIP fund budgets. The General Fund budget was prepared using past revenue and expense practices and a six-month review of 2023 spending as guides for future revenue and expense projections. At the August 2 Work Session, Councilmember Benson asked for a 2024 budget that kept the City’s tax rate similar to the rate established in 2023. Staff accomplished this by reducing the proposed funding for Broadband expansion within the 401 CIP fund. After that meeting, the proposed 2024 tax rate was 26.449%, a reduction of 0.010% from the final 2023 rate. At the September 6 Work Session, the Council approved the replacement of the hockey rink boards, removing that project from the 2024 Park CIP budget. Council also heard from Bob Wilmers, Chairman of the Internet Action Committee, about the proposed reduction in broadband funding. At Council’s direction, the broadband funding has been restored to its original request level of $250,000 in 2024 and 2025. Staff has also made minor adjustments to various line items within the budget to reflect rate increases from contracted services. At the September 19 Regular Council Meeting, Resolution 09 19 23 10 was approved, certifying a preliminary levy of $3,021,852.00. This represented a $218,295 increase over 2023 (7.79%). This levy amount provided a tax rate of 26.864%, a .404% increase of the final 2023 tax rate. Discussion: Wages were estimated in the preliminary budget but are now known. The City has a tentative agreement with the union, which provides union employees with a 6% market adjustment and a 3.5% cost-of-living adjustment, effective January 1, 2024. The preliminary budget estimated a 10% increase. This agreement does not adversely affect the 2024 budget. The Negotiating Committee recommended similar adjustments and increases for non-union staff, in line with past practice. The preliminary budget allocated a 3.5% cost of living adjustment for non-union staff but not the market adjustment. Non-union staff will receive their cost-of-living adjustments on their anniversary date, per past practice. If the Council agrees with non-union employees receiving a market adjustment, staff recommends it go into effect on January 1, 2024, similar to the union staff. The City Administrator position is not budgeted for a market adjustment, only a cost-of-living adjustment. Total 2024 General Fund revenues are $2,326,776, a .22% reduction ($5,039) from 2023. Expenses are $2,273,305, a 1.87% reduction ($43,304) from 2023. As presented, the General Fund shows a surplus of $53,472 for 2024. The CIP Fund documents have been adjusted since our last meeting. The 401 Fund reflects the restoration of the broadband funding. The Internet Action Committee has been unable to define its funding request better and continues working with Midco to bring a more accurate number to the Council. The 404 Fund shows the change in project year for the hockey rink board replacement and the fund balance transfer to cover the board replacement. The 406 and 408 Funds remain unchanged. The 2024 Draft Final Budget, Budget Presentation, and Summary Budget have been updated to reflect the revised 2024 numbers. The preliminary 2024 levy amount is $3,021,852. This represents a $218,295 increase over 2023 (7.79%). The City cannot levy higher than this amount. The 2024 tax rate is projected to be 26.864%, a 0.404% increase over 2023. As presented, the Draft Final Budget levy amount remains the same as the preliminary levy amount, $3,021,852. Recommendation: No action is needed at this time. The Final Draft Budget is presented for review. Attachments: 2024 Preliminary Budget Presentation Summary Budget Worksheet 401 CIP Fund 404 CIP Fund 406 CIP Fund 408 CIP Fund 2024 Draft Final Budget 2024 Tax Impact Worksheet 2024 Draft Final Budget NOVEMBER 21, 2023 Discussion Items Review 2024 CIP Funds 2024 Draft Final Budget Revenues and Expenses 2024 Draft Final Budget Summary Council is encouraged to ask questions, offer comments, and suggest changes at anytime KM1 Slide 2 KM1 Test Kyle Morell, 7/5/2023 2024 Capital Improvement Fund - 401 $608,961 Beginning Fund Balance Revenue $260,000 Levy $3,000 Interest $263,000 Total Expenses $250,000 Broadband $160,000 Bliss Stormwater $17,548 Warming House Door Locks $50,000 City Office/Equip Room Update $477,548 Total ($214,548)Revenue Over/(Under)Expenses $394,413 Ending Fund Balance $260,000 tax levy to support recommended projects Four projects totaling $ 477,548 Fund Balance will be used to make up the shortage in 2024 projects Ending Fund Balance of $394,413 2024 Capital Improvement Fund - 404 $60,000 tax levy to support recommended projects One project totaling $ 150,000 Fund Balance will be used to make up the shortage in 2024 projects Ending Fund Balance of $21,758 $111,692 Beginning Fund Balance Revenue $60,000 Levy $66 Interest $60,066Total Expenses $150,000Tennis Court Improvements $150,000Total ($89,934)Revenue Over/(Under)Expenses $21,758 Ending Fund Balance 2024 Capital Improvement Fund - 406 $110,000 tax levy to support recommended projects Five purchases totaling $ 951,356 Equipment Certificate issued for $650,000 New debt levy of approximately $76,000, starting in 2025 until 2035 Ending Fund Balance of $14,217 $204,528 Beginning Fund Balance Revenue $110,000 Levy $1,045 Interest $111,045 Total Expenses $425,000 2003 Tanker 2 Replacement $325,0002017 Plow Truck Replacement $90,000New Holland Skid Steer $84,356F-550 Replacement $27,000Assorted Equipment Attachments $951,356 Total ($840,311)Revenue Over/(Under)Expenses Other $650,000Bond Proceeds $14,217Ending Fund Balance 2024 Capital Improvement Fund – 408 $375,000 tax levy to support recommended projects One street reconstruction project totaling $ 3,575,000 New GO bond issued for $4,000,000 New debt levy of approximately $385,000, starting in 2025 until 2040 Ending Fund Balance of $1,116,571 $305,866 Beginning Fund Balance Revenue $375,000 Levy $10,705 Interest $385,705 Total Expenses $3,575,000 Street Reconstruction Project $3,575,000Total ($3,182,395)Revenue Over/(Under)Expenses Other $4,000,000Bond Proceeds $1,116,571 Ending Fund Balance 2024 Draft Final Budget - Revenues The presented budget document includes a column for the previous 3-year average. This is new for the 2024 budget. The General Fund levy is projected to be $1,865,918 a $0.00 increase over 2023. Licenses and Permits is projecting an $18,000 increase over 2023, primarily due to an increase in Building Permit fees to be more in line with the historical average Total General Fund Revenue is $2,326,776. This is a 0.22% decrease over 2023 ($5,039). 2024 Preliminary Budget - Expenses City Treasurer has indicated she will retire at the end of 2024. The Administrative wages include a replacement, funded 32 hours a week, with family benefits. Currently, the overlap is budgeted for three months. Newly approved Union Contract calls for a 6% market adjustment and 3.5% cost of living adjustment (this was below our preliminary budget estimates) All non-union staff have received the same market adjustment and cost of living adjustment as the union, per the negotiating committee’s recommendation (the Administrator position is only budgeted for a cost of living adjustment and will not receive a market adjustment) All Health and Dental Insurance line items have been decreased by 2.2% based on 2024 rates Property and Workers Comp Insurance line items have been increased by 5%. 2024 Preliminary Budget - Expenses Bolton & Menk services have been increased by 5% (We have not received any notice of an increase at this time). Policing services have been increased by 8.9% per the 2024 Agreement Legal services have been increased to $65,000 to reflect the amount spent through the first half of 2023 and the 6% increase in hourly cost. Public Works include $200,000 for contractual road maintenance and repair. This is in addition to the CIP projects Total expenses are $2,273,305. This is a 1.87% decrease over 2023 ($43,304). (2023 includes a $150,000 transfer of Unassigned Fund Balance to Parks Fund). General Fund Budget Summary Difference20242023 ($5,039)2,326,776$2,331,815Total General Fund Revenue ($43,304)$2,273,305$2,316,609*Total General Fund Expenses $38,266$53,472$15,206Revenues Over / (Under) Expenses * Includes $150,000 transfer of Unassigned Fund Balance to Park Fund Tax Levy Summary Difference20242023 $0.00$1,865,918$1,865,918General Fund Levy ($60,902)$345,634$406,536Debt Service Levy $273,897$805,000$531,103CIP Funds Levy $0$5,300$5,300EDA Levy $218,295$3,021,852$2,803,557Total Levy ($15,422)($107,857)*($123,279)Less Fiscal Disparities $233,717$2,913,995$2,680,278Total Net Levy *2024 Actual, per Washington County Tax Rate Summary Difference20242023 $717,526$10,847,248*$10,129,722Tax Capacity $233,717$2,913,995$2,680,278Net Levy 0.404%26.86426.460%Tax Rate * Estimated 2024 Tax Capacity Areas to Review Reducing overlap with the new Treasurer would save $5,700 per month. Signing the Organized Collection Agreement with Waste Management would save $9,200 Reducing Capital Project spending would reduce the levy allocated to those funds. Bonding in 2024 has a dramatic effect on the projected 2025 levy. Looking Forward Staff will continue to update projected numbers with actual numbers when they come in. Multiple budget documents can be prepared to show various scenarios if the Council wishes to evaluate multiple levies and spending options. Review the Summary Budget document to evaluate the 2024 bonding effect on future budgets and levies. The City’s Truth-in-Taxation hearing is scheduled for Wednesday, December 6, 2023, at 7:00 p.m. CITY OF SCANDIA SUMMARY BUDGET 6/20/2023 Inflation Assumptions 677,171 810,813 795,657 819,526 844,112 869,435 Revenue (Non-property tax) 1.00% 1.00% 1.00% 1.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% Interest Earnings 3.25% 3.25% 3.25% 3.25% 3.25% 3.25% 3.25% 3.25% 3.25% 3.25% Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Audited Budgeted Budgeted Projected Projected Projected Projected Projected Projected Projected GENERAL FUND 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 REVENUE 1 General Property Tax-Current 1,607,142 1,865,918 1,865,918 1,921,896 1,979,552 2,038,939 2,100,107 2,163,110 2,228,004 2,294,844 2 Other taxes 4,115 149,697 134,357 135,701 138,415 141,183 144,007 146,887 149,824 152,821 3 Intergovernmental 69,875 61,000 70,200 70,902 72,320 73,766 75,242 76,747 78,282 79,847 4 Grants 11,700 5 Franchise fees - 6 Licenses and Permits 182,640 161,100 179,100 180,891 184,509 188,199 191,963 195,802 199,718 203,713 7 Charges for Services 53,383 53,000 53,565 54,101 55,183 56,287 57,412 58,560 59,732 60,926 8 Fines & Forfeits 6,027 7,400 7,000 7,070 7,282 7,501 7,726 7,957 8,196 8,442 9 Interest Earnings 5,459 12,100 5,636 5,819 5,994 6,174 6,359 6,550 6,746 6,949 10 Miscellaneous Revenues 13,452 9,900 11,000 11,358 11,698 12,049 12,411 12,783 13,166 13,561 11 - - - - - - - - - - 12 Total Revenue 1,942,093 2,331,815 2,326,776 2,387,737 2,454,953 2,524,097 2,595,226 2,668,396 2,743,668 2,821,103 EXPENSES 13 Current 14 General Government 667,685 754,700 680,442 700,856 721,881 743,538 765,844 788,819 812,484 836,858 15 Public Safety 458,856 504,399 538,223 554,370 571,001 588,131 605,775 623,948 642,666 661,946 16 Public Works 636,351 732,450 841,703 866,954 892,963 919,752 947,344 975,765 1,005,038 1,035,189 17 Park and Recreation 171,884 175,060 212,936 219,324 225,904 232,681 239,661 246,851 254,257 261,884 18 Applied to Federal Grant 19 Federal fund returned 20 Capital Outlay - 150,000 21 - 22 - 23 - 24 - 25 Total Expenses 1,934,776 2,316,609 2,273,305 2,341,504 2,411,749 2,484,101 2,558,624 2,635,383 2,714,445 2,795,878 26 Revenues Over / (Under) Expenses 7,317 15,206 53,472 46,233 43,204 39,996 36,601 33,013 29,224 25,225 38 Ending General Fund Balance (FB) 1,349,787 1,364,993 1,418,465 1,464,698 1,507,902 1,547,898 1,584,499 1,617,512 1,646,736 1,671,961 39 Restricted - - - - - - - - - - 40 Unassigned 1,349,787 1,364,993 1,418,465 1,464,698 1,507,902 1,547,898 1,584,499 1,617,512 1,646,736 1,671,961 41 Fund Balance as a % of Next Year's Expenditures (net of contingency) 58.3% 60.0% 60.6% 60.7% 60.7% 60.5% 60.1% 59.6% 58.9% #DIV/0! Preliminary Projected Levy by Type 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 41 General Fund Operating Tax Levy 1,607,142 1,865,918 1,865,918 1,921,896 1,979,552 2,038,939 2,100,107 2,163,110 2,228,004 2,294,844 42 Annual Increase 16.3% 16.1% 0.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% ANNUAL DEBT LEVIES BY BOND ISSUE-FUTURE 43 44 BONDS ISSUED 4,000,000 4,000,000 2,000,000 45 EQUIPMENT CERTIFICATES 650,000 900,000 400,000 300,000 600,000 46 47 - 48 Total Annual Debt Issuance - - 4,650,000 900,000 400,000 4,300,000 - 600,000 2,000,000 - OTHER SPECIAL TAX LEVIES 49 Debt service 50 2013 Certificates 67,000 64,000 51 2015 Certificates 52 2017 Certificates 34,524 53 2018 GO Bonds 344,531 342,536 345,634 343,166 340,541 343,009 345,161 341,749 343,429 344,794 54 Capital Improvement Debt Levy 55 Equipment Replacement Debt Levy - 75,028 180,535 227,427 262,596 262,596 332,935 332,935 56 Local road improvement Debt Levy 385,369 385,369 385,369 770,738 770,738 770,738 1,029,747 57 Total Annual Debt Levies 446,055 406,536 345,634 803,563 906,445 955,805 1,378,496 1,375,083 1,447,102 1,707,476 ANNUAL CAPITAL PROJECTS LEVIES 58 Capital Improvement 217,336 293,791 260,000 267,800 278,512 289,652 301,239 313,288 325,820 338,852 59 Park Improvement 20,000 20,000 60,000 62,400 64,896 67,492 70,192 72,999 75,919 78,956 60 Equipment Replacement 87,800 - 110,000 110,000 114,400 118,976 123,735 128,684 133,832 139,185 61 Local Road Improvement 216,860 212,012 375,000 375,000 390,000 405,600 421,824 438,697 456,245 474,495 62 63 64 EDA 8,000 5,300 5,300 5,300 5,300 5,300 5,300 5,300 5,300 5,300 65 66 67 Total Other Special Levies 549,996 531,103 810,300 820,500 853,108 887,020 922,289 958,969 997,115 1,036,788 68 Total Tax Levy 2,603,193 2,803,557 3,021,852 3,545,958 3,739,106 3,881,764 4,400,892 4,497,162 4,672,221 5,039,108 69 Increase/(Decrease) in Total Tax Levy 14.67% 7.70% 7.79% 17.34% 5.45% 3.82% 13.37% 2.19% 3.89% 7.85% 70 Less: Fiscal Disparities (132,739) (123,279) (107,857) (105,772) (121,234) (123,782) (124,831) (137,903) (136,492) (137,881) 71 Net Levy to Taxpayers 2,470,454 2,680,278 2,913,995 3,440,187 3,617,872 3,757,982 4,276,061 4,359,259 4,535,729 4,901,227 72 73 Existing Tax Base 8,336,001 10,129,722 10,847,248 11,172,666 11,507,846 11,853,081 12,208,673 12,574,933 12,952,181 13,340,746 83 5.37% 21.52% 7.08% 84 New Net Tax Capacity 0 0 0 0 0 0 0 0 0 0 85 Total Net Tax Capacity 8,336,001 10,129,722 10,847,248 11,172,666 11,507,846 11,853,081 12,208,673 12,574,933 12,952,181 13,340,746 86 Tax Rate on Tax Capacity 29.636% 26.460% 26.864% 30.791% 31.438% 31.705% 35.025% 34.666% 35.019% 36.739% 87 Tax Rate % Change 9.24063% -10.72% 1.53% 14.62% 2.10% 0.85% 10.47% -1.02% 1.02% 4.91% Inflation Assumptions 1 Revenue (Non-property tax) 0.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2 Interest Earnings 0.00% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3 Expenses 0.00% 4 CIP Inflation Factor 0.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 2022 2023 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 ACTUAL ACTUAL Projected REVENUE 5 Property taxes 217,336 293,791 260,000 267,800 278,512 289,652 301,239 313,288 325,820 338,852 352,407 6 Intergovernmental - - - - - - - - 7 Capital Improvement Debt Levy - - - - - - - - 8 Special assessments - - - - - - - - - - - 9 Investment Income 3,126 2,300 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income - - - - - - - - - - - 13 Miscellaneous Revenue - - - - - - - - - - 14 Total Revenue 220,462 296,091 263,000 270,800 281,512 292,652 304,239 316,288 328,820 341,852 355,407 EXPENSES 15 Total Current - - - - - - - - - - - 16 Payables internet - - - - - - - - - - - 17 Debt service - - - - - - - - - - - 18 Total Capital Projects 296,733 257,225 477,548 628,001 185,072 389,185 230,000 112,072 208,135 169,859 618,083 19 Total Expenses 296,733 257,225 477,548 628,001 185,072 389,185 230,000 112,072 208,135 169,859 618,083 20 Revenue Over / (Under) Expenses (76,271) 38,866 (214,548) (357,201) 96,440 (96,533) 74,239 204,216 120,685 171,993 (262,677) OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Transfers In - 8,000 - - - - - - - - - 23 Transfers Out to Sewer Fund (2,640) 24 Transfers Out- 25 Total Other Sources / (Uses) - 5,360 - - - - - - - - - 26 accounts payable 27 Prior Period Adjustments 28 Ending Fund Balance 564,735 608,961 394,413 37,212 133,652 37,120 111,358 315,574 436,259 608,252 700,982 CA S H F L O W A N A L Y S I S CITY OF SCANDIA CITY OF SCANDIA Capital Improvement Plan Capital Improvement Plan Capital Improvement Fund 401 Capital Improvement Fund 401 2022 2023 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Capital Project Name Year ACTUAL ACTUAL PROJECTED 29 12,000 30 Broadband Development Grants to MIDCO 2022 236,700 31 Development Code Update 2022 5,771 32 Community Center Improvements-Doors & security 2022 16,609 33 Council Chambers remodel 2022 5,103 7,476 34 Gateway Trail 2025 250,000 35 Broadband Development Grants to MIDCO 2023 12,750 119,500 250,000 250,000 36 County Ped & Bicycle Accomodations 2023 50,000 37 Wall Panel Joint Replacement Fire Hall-leaking 2023 16,250 38 Council Chambers remodel 2023 12,309 39 Security Improvements CCTV for Park 2024 14,000 40 Bliss Additions Stormwater plan 2023 160,000 139,185 41 new Exhaust removal system for truck bays 2024 58,399 42 new Warning Sirens 2025 31,633 43 Arts & Heritage Center Amphitheater 2027 - 44 Arts & Heritage Center Sidewalk and Walkways 2027 250,000 45 CC AC Condenser Replacement 2025 37,960 46 Gateway Trail 2025 47 Fire/PW Potable Well Pump (2000) Replacement 2026 11,699 48 2010 Fire Radios Replace 3 unspupported radios 2030 17,548 24,016 49 2010 Homatro Cutter Twin Line R-1(Jaws of Life)2030 40,945 56,036 50 2015 Lucas CPR Device-replacement 2030 17,548 24,016 51 Cold Storage Building 2030 112,072 52 Additional Comm Cent Elec Locks 2030 17,548 24,016 53 Large Hall and Heritage Room Carpeting 2030 80,052 54 2000 Station Bay floor epoxy coating-maintenance 2031 21,900 31,171 55 2010 Washer/Extractor-replacement 2031 9,125 12,988 56 2012 UTV & Trailer replacement-off road rescue 2031 42,583 60,609 57 2017 Thermal Imaging Cameras (1of3) find hot spots 2031 9,733 13,853 58 Zoll Monitor/Defib 2031 51,239 59 Second Fire Station 2032 230,000 337,136 60 Community Center Design & Planning 2032 280,947 61 Air Containment Unit 2033 62 Community Center Improvements-Front Office + Equip Room 50,000 63 CIP placeholder - SERVER REPLACEMENT 2035 7,800 Total Capital Projects 296,733 7,476 198,059 477,548 628,001 185,072 389,185 230,000 112,072 208,135 169,859 618,083 PROJECTED NEW DEBT TERMS Updated KHM As of Date:6/27/2023 1 Par Amount (Line 14) - - - - - - - - - - - 2 Number of Years 15 15 15 15 15 15 15 15 15 15 15 3 Interest Rate 0 0 0 0 0 0 0 0 0 0 0 4 New Debt Levy - - - - - - - - - - - Ca p i t a l P r o j e c t O u t l a y Ca p i t a l P r o j e c t O u t l a y Project CITY OF SCANDIA Financial Management Plan Park Capital Improvement Fund Inflation Assumptions 4 CIP Inflation Factor 4.00% 0.00% 2.00% 4.00% 4.00% 4.00%4.00% 4.00% 4.00% 4.00% 4.00% 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 ACTUAL Proposed REVENUE 5 Property taxes 20,000 20,000 60,000 62,400 64,896 67,492 70,192 72,999 75,919 78,956 82,114 6 Intergovernmental 10,125 112,500 7 Charges for services 8 Investment Income 620 66 66 66 66 66 66 66 66 66 66 9 Sale of capital assets 10 Park Dedication Fees 24,000 - - - - - - - - 11 Rental and lease income - - - - - - - - - - - Transfer from General Fund 150,000 12 Miscellaneous Revenue 7,949 8,068 13 Total Revenue 38,694 314,634 60,066 62,466 64,962 67,557 70,257 73,065 75,985 79,021 82,180 EXPENSES 14 Total Current 15 Debt service 16 Total Capital Projects 48,113 333,739 150,000 49,000 128,009 64,042 - - 17 Total Expenses 48,113 333,739 150,000 49,000 128,009 64,042 - - - - - 18 Revenue Over / (Under) Expenses (9,419) (19,105) (89,934) 13,466 (63,047) 3,516 70,257 73,065 75,985 79,021 82,180 OTHER FINANCING SOURCES / (USES) 19 Bond Proceeds 20 Transfers In 21 Transfers Out 8,000 22 Transfers Out- 22 Total Other Sources / (Uses)- 8,000 - - - - - - - - - 23 Prior Period Adjustments 24 Ending Fund Balance 138,798 111,692 21,758 35,223 (27,824)(24,308)45,949 119,013 194,998 274,019 356,199 CITY OF SCANDIA Financial Management Plan Park Capital Improvement Fund 404 CA S H F L O W A N A L Y S I S 2021 2016 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Capital Project Name Year Costs ACTUAL Proposed 25 25 Park Planning 2022 15000 10,500 4,500 26 Community Center Park-concrete, grill, table, benches 2022 112500 33,488 27 Playground Equipment - Community Center Park 2022 122500 180,319 28 Lilleskogen Park Picnic Shelter 2024 43700 3,000 29 Gateway Trail Improvements @ Annex 2024 0 50,000 30 Hay Lake Park - sign 2023 8653 1,500 31 Park signage at Orwell Park (Liten)2023 8653 800 32 Replace rink boards 2024 134984 146,620 33 Lilleskogen Praire/Wetland Restoration Project 2025 12878 1,125 34 Nature park trails 2025 42700 49,000 35 Playground Equipment - Erickson ballfield 2025 66682 78,009 36 Tennis Court/Pickle Ball - repaint 2024 60533 150,000 37 Expanded Pleasure Rink 2027 12653 16,010 38 Hay Lake Park Shelter water & doors 2027 101226 128,083 39 New Ballfield to Replace South Ball Field 2027 44286 56,036 40 Settlers MonutPossible Reloc/Imp 2027 37960 48,032 41 CIP Place Holder 2031 50000 42 Total Capital Projects 874,908 - 48,113 333,739 150,000 49,000 128,009 64,042 128,083 56,036 - - - PROJECTED NEW DEBT TERMS 43 Par Amount (Line 19) - - - - - - - - - - - - 44 Number of Years 10 10 10 10 10 10 10 10 10 10 10 10 45 Interest Rate 2.00% 2.50% 3.00% 3.00% 3.00% 3.00%3.00% 3.00% 3.00% 3.00% 3.00% 46 New Debt Levy 0 0 0 0 0 0 0 0 0 0 0 0 CA P I T A L O U T L A Y Project CA P I T A L O U T L A Y Inflation Assumptions 1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% 2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50% 3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4 CIP Inflation Factor 0.00%0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Actual Budget Projected REVENUE 5 Property taxes 130,000 87,800 - 110,000 110,000 114,400 118,976 123,735 128,684 133,832 139,185 144,752 150,543 6 Debt service levy 0 - 80,010 190,793 240,029 276,957 276,957 356,967 356,967 356,967 356,967 7 Intergovernmental 0 - - - - - - - - - - - - 8 Sale of capital assets 42,038 19,500 - - - - - - - - - 9 Investment Income 657 1,015 1,030 1,045 1,061 1,077 1,093 1,109 1,126 1,143 1,160 1,177 1,195 10 Refunds and Reimbursements 0 11 Park Dedication Fees 0 12 Rental and lease income 0 - - - - - - - - - - - - 13 Miscellaneous Revenue 0 - 176,000 14 Total Revenue 172,695 88,815 196,530 111,045 191,071 306,270 360,098 401,801 406,768 491,942 497,312 502,896 508,704 EXPENSES 15 Total Current - - - - - - - - - - - 16 Debt service - - - 76,200 181,707 228,599 263,769 263,769 339,968 339,968 339,968 339,968 17 Total Capital Projects 40,073 198,500 198,750 951,356 984,871 350,000 607,353 57,901 550,165 449,767 91,775 - - 18 Total Expenses 40,073 198,500 198,750 951,356 1,061,071 531,707 835,952 321,670 813,933 789,735 431,744 339,968 339,968 19 Revenue Over / (Under) Expenses 132,622 (109,685) (2,220) (840,311) (870,000) (225,438) (475,854) 80,131 (407,166) (297,793) 65,568 162,928 168,736 OTHER FINANCING SOURCES / (USES) 20 Bond Proceeds 0 650,000 900,000 400,000 300,000 650,000 - 21 Transfers In 0 22 Transfers Out 0 23 Transfers Out- 0 24 Total Other Sources / (Uses)0 - - 650,000 900,000 400,000 300,000 - 650,000 - - - - 25 Prior Period Adjustments 328 26 Ending Fund Balance 316,433 206,748 204,528 14,217 44,217 218,779 42,925 123,056 365,891 68,097 133,666 296,594 465,330 CITY OF SCANDIA Capital Improvement Plan Equipment Replacement Fund 406 CA S H F L O W A N A L Y S I S 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Capital Project Name First Year Last Year Costs Budget Budget Projected 27 312-08 Asphalt Patching Equipment Trailer (2008) 2025 39000 45,624 28 2000 Engine 1 - 5176 Replacement 2025 650000 850,000 29 2003 Tanker 5178 Tender 2 Replacement 2024 292000 425,000 30 201-14 Mack Single Axle w/Plow (2014) 2026 275000 350,000 31 202-17 Western Star Single Axle Truck/Plow (2017) 2029 350000 478,999 32 203-11 Mack Dump Truck/Plow Replacement (2011) 2023 325000 325,000 33 301-98 John Deere Motor Grader (1998) 2027 480000 607,353 34 302-22 JD-6410 Tractor w/flail attachments (2022) 2022 198500 198,500 35 308-12 New Holland Skid Steer (2012) 2024 65000 90,000 36 Motor Grader 2022 0 37 Wall Panel Joint Replacement Fire Hall-leaking 2023 16250 16,250 37 101-18 Chev 1/2 ton pickup (2018) 2028 44000 57,901 38 102-19 Dodge 3500 SRW w/plow (2019) 2029 52000 71,166 39 103-21 Dodge 2500 w/plow (2021) 2031 62000 91,775 40 104-13 Ford F550 w/sander, plow mount, compressor 2024 75000 84,356 41 1995 Utility 1misc purpose truck - replacement 2023 86500 68,500 42 2003 Boat & Trailer - water rescues 2023 38000 51,000 43 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2023 65000 63,000 44 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2030 75000 106,748 45 304-21 Kubota UTV (2021) 2030 16000 22,773 46 Addition Vehicle (truck for addl FT or PT staff) 2025 50500 60,000 47 Equipment Attachments (fit skid, loader, tractor) 2024 10000 27,000 48 PJ Skid Trailer 14,000 lbs (2012) 2025 17000 19,888 49 Rescue 5179 Replacement 2030 225000 320,245 50 Utility Trailer 3,500 lbs (1998)2025 8000 9,359 52 Total Capital Projects 3,514,750 - 198,500 198,750 951,356 984,871 350,000 607,353 57,901 550,165 449,767 91,775 - - PROJECTED NEW DEBT TERMS KHM As of Date:6/27/2023 53 Par Amount (Line 14)- - - 650,000 900,000 400,000 300,000 - 650,000 - - - - 54 Number of Years 10 10 10 10 10 10 10 10 10 10 10 10 10 55 Interest Rate 3.00%2.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 56 New Debt Levy 0 0 0 0 80,010 190,793 240,029 276,957 276,957 356,967 356,967 356,967 356,967 Ca p i t a l E q u i p m e n t O u t l a y Project CITY OF SCANDIA CAPITAL IMPROVEMENT PLAN LOCAL ROAD IMPROVEMENT FUND 408 Inflation Assumptions 1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% 2 Interest Earnings 1.50%3.50%3.50%3.50%3.50%3.50%1.50%1.50%1.50%1.50%1.50% 3 Expenses 3.00%3.00%3.00%3.00%3.00% 4 CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%3.00%4.00%4.00%4.00%4.00% 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Actual Projected REVENUE 5 Property taxes 216,860 212,012 375,000 375,000 390,000 405,600 421,824 438,697 456,245 474,495 493,474 6 Debt levy - 404,638 404,638 809,275 809,275 809,275 1,081,235 1,081,235 1,081,235 7 Special assessments 8 Investment Income 4,655 12,115 10,705 39,080 20,997 3,681 18,905 9,594 396 25,403 17,174 9 Refunds and Reimbursements 10 Intergovermental 17,744 11 Rental and lease income - - - - - - - - - - - 12 Miscellaneous Revenue - - - - - - - - - - - 13 Total Revenue 239,259 224,127 385,705 818,718 815,635 1,218,557 1,250,004 1,257,566 1,537,876 1,581,133 1,591,883 EXPENSES 14 Total Current 15 Debt service 385,369 385,369 385,369 770,738 770,738 770,738 1,029,747 1,029,747 16 Principal 17 Interest 18 Total Capital Projects 595,069 815,000 3,575,000 950,000 925,000 3,678,040 1,100,000 1,100,000 1,100,000 1,100,000 1,200,000 19 Total Expenses 595,069 815,000 3,575,000 1,335,369 1,310,369 4,063,409 1,870,738 1,870,738 1,870,738 2,129,747 2,229,747 20 Revenue Over / (Under) Expenses (355,810) (590,873) (3,189,295) (516,652) (494,734) (2,844,852) (620,734) (613,172) (332,862) (548,615) (637,864) OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 4,000,000 1,000,000 22 Bond premium 23 Transfers In 24 Transfers Out 25 Transfers Out- 25 Total Other Sources / (Uses)- - 4,000,000 - - 4,000,000 - - 2,000,000 - - 26 Prior Period Adjustments 27 Ending Fund Balance 896,739 305,866 1,116,571 599,920 105,185 1,260,333 639,599 26,427 1,693,564 1,144,950 507,086 CITY OF SCANDIA Financial Management Plan Local Road Improvement Fund 408 CA S H F L O W A N A L Y S I S Project Multiple 2022 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Capital Project Name Number Year?First Year Last Year Costs Actual Proposed Est. 28 1,200,000 28 Soil Borings for 2024 & 2025 PW-061 2023 20000 25,000 29 Soil Borings for 2026 & 2027 PW-062 2025 20000 25,000 30 Soil Borings for 2028 & 2029 PW-069 2027 20000 28,000 31 Soil Borings for 2030 & 2031 PW-070 2029 20000 32 2022 Local Road Improvement Project PW-043 2022 707200 707,200 33 2023 Local Road Improvement Project PW-043 2023 790000 671,745 34 2023 Seal Coat & Crack Filling Project PW-050 2023 183000 168,374 35 2024 Local Road Improvement Project PW-056 2024 815000 3,575,000 36 2025 Local Road Improvement Project PW-053 2025 540000 750,000 37 2025 Seal Coat & Crack Filling PW-052 2025 252000 175,000 38 2026 Local Road Improvement Project PW-035 2027 870000 750,000 39 2026 Seal Coat & Crack Filling Project PW-051 2027 335000 175,000 40 2027 Local Road Improvement Project PW-057 2028 900000 3,500,000 41 2027 Seal Coat & Crack Filling PW-060 2028 78000 150,000 42 2028 Local Road Improvement Project PW-036 2029 1000000 40 1,100,000 43 2029 Local Road Improvement Project PW-060 2030 860000 - 1,100,000 44 2030 Local Road Improvement Project PW-072 2031 880000 - 1,100,000 45 2031 Local Road Improvement Project PW-073 2032 1000000 - 1,100,000 46 Total Capital Projects 9,290,200 - 707,200 865,119 3,575,000 950,000 925,000 3,678,040 1,100,000 1,100,000 1,100,000 1,100,000 1,200,000 PROJECTED NEW DEBT TERMS 47 Par Amount (Line 14)- - - 4,000,000 - - 4,000,000 - - 2,000,000 - - 48 Number of Years 9 15 15 15 15 15 15 15 15 10 15 15 49 Interest Rate 2.00%2.50%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00% 50 New Debt Levy 0 0 0 0 404,638 404,638 404,638 809,275 809,275 809,275 1,081,235 1,081,235 Lo c a l R o a d P r o j e c t O u t l a y Project 2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% 1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50% 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 513,213 533,742 555,092 577,295 600,387 624,403 649,379 675,354 702,368 730,463 759,681 790,068 821,671 1,081,235 1,345,100 1,345,100 1,345,100 1,345,100 1,345,100 940,462 668,502 668,502 263,865 263,865 263,865 - 7,606 (1,809) 10,900 (2,149) 7,439 17,517 28,107 33,160 40,380 51,999 58,144 70,600 83,698 - - - - - - - - - - - - - - - - - - - - - - - - - - 1,602,055 1,877,032 1,911,091 1,920,246 1,952,925 1,987,019 1,617,947 1,377,016 1,411,250 1,046,326 1,081,690 1,124,533 905,369 1,029,747 1,029,747 1,281,047 1,281,047 1,281,047 1,281,047 1,281,047 895,678 636,669 636,669 251,300 251,300 251,300 1,200,000 3,000,000 1,500,000 - - - - - - - - - - 2,229,747 4,029,747 2,781,047 1,281,047 1,281,047 1,281,047 1,281,047 895,678 636,669 636,669 251,300 251,300 251,300 (627,693) (2,152,715) (869,956) 639,198 671,878 705,972 336,900 481,338 774,582 409,657 830,390 873,233 654,069 - 3,000,000 - - - - - - - - - - - (120,607)726,678 (143,278)495,921 1,167,799 1,873,771 2,210,671 2,692,009 3,466,590 3,876,248 4,706,638 5,579,871 6,233,940 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 1,200,000 3,000,000 1,500,000 1,200,000 3,000,000 1,500,000 - - - - - - - - - - - 3,000,000 - - - - - - - - - - - 15 15 15 15 15 15 15 15 15 15 15 15 15 5.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 1,081,235 1,081,235 1,345,100 1,345,100 1,345,100 1,345,100 1,345,100 940,462 668,502 668,502 263,865 263,865 263,865 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected Budget Revenues FUND 101 GENERAL FUND Comments Taxes 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 5,792$ 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$ 5,792$ 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$ 5,792$ 131,630$ 2,326,776$ increase/(decrease) over 2023 Page 2 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected Budget Expenditures ADMINISTRATION & FINANCE EXPENDITURES 101-41000-101 Regular Wages & Salaries 152,957$ 171,309$ 199,153$ 174,473$ 192,700$ 53,855$ 194,249$ 101-41000-121 PERA Coord. Employer Contribu. 11,517$ 12,676$ 15,000$ 13,064$ 13,400$ 917$ 13,616$ 101-41000-122 FICA Employer Contribution 9,433$ 10,975$ 11,817$ 10,742$ 11,900$ 2,138$ 12,043$ 101-41000-126 MEDICARE Employer Contribution 2,268$ 2,643$ 2,216$ 2,375$ 2,700$ 1,362$ 2,817$ 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$ 960$ 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$ 50,300$ 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$ 50,300$ 227,009$ 416,797$ Page 3 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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 EXPENDITURES 101-41410-199 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$ 57,957$ Share of Administration wages & benefits 101-41910-121 PERA Coord. Employer Contribu.1,327$ $1,401 $3,833 2,187$ 4,200$ 1,474$ 4,109$ 101-41910-122 FICA Employer Contribution 1,092$ $1,159 $3,000 1,751$ 3,700$ 1,660$ 3,593$ 101-41910-126 MEDICARE Employer Contribution 262$ $269 $692 408$ 900$ 411$ 840$ 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$ 209,715$ Page 4 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 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$ 161,158$ 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$ 9,504$ 101-42200-124 Police & Fire PERA $0 $8,954 2,985$ 3,600$ 4,395$ 8,800$ 10,137$ 101-42200-126 MEDICARE Employer Contribution 1,509$ $2,281 $1,918 1,903$ 2,100$ 712$ 2,371$ 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 348,872$ 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected Budget PUBIC WORKS EXPENDITURES 101-43000-101 Regular Wages & Salaries 180,315$ $222,975 $219,892 207,728$ 229,700$ 103,905$ 251,236$ 101-43000-102 OT Regular Wages 5,536$ $5,260 $8,866 6,554$ 5,000$ 6,228$ 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$ 19,491$ 101-43000-122 FICA Employer Contribution 10,850$ $12,702 $14,413 12,655$ 14,600$ 6,390$ 16,253$ 101-43000-126 MEDICARE Employer Contribution 2,668$ $3,181 $3,237 3,029$ 3,400$ 1,692$ 3,801$ 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$ 101-43000-133 Union Training Center 1,872$ $.30/hr Union Training Benefit 101-43000-134 Employer Paid Life 688$ $656 $741 695$ 700$ 368$ 192$ 101-43000-135 Employer Paid Disability 2,378$ $2,022 $1,737 2,046$ 1,700$ 988$ 1,365$ 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$ 8,000$ 6,000$ PW Data Tracking Software $5,000 ; GIS map updates Page 7 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 7,000$ 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$ -$ 497,760$ 841,703$ Page 8 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected Budget PARKS & RECREATION REVENUE 101-45000-101 Regular Wages & Salaries 25,828$ $19,299 $10,181 18,436$ 10,200$ 3,353$ 11,162$ 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$ 849$ 101-45000-122 FICA Employer Contribution 2,286$ $2,242 $1,397 1,975$ 3,300$ 744$ 3,181$ 101-45000-126 MEDICARE Employer Contribution 549$ $532 $316 466$ 800$ 201$ 744$ 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$ 76$ 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$ 1,100$ 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 $4,961 1,878$ -$ 3,000$ 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$ 3,000$ 35,708$ 126,818$ Page 9 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected Budget COMMUNITY CENTER EXPENDITURES 101-45180-101 Regular Wages & Salaries 3,744$ $2,956 $14,407 7,036$ 15,000$ 6,740$ 16,601$ 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 pumping 101-45180-401 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$ 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$ 7,476$ 40,006$ 86,118$ Transfers Between Funds Revenues Expenditures 101-49000-720 Operating Transfers 150,000$ Transfer to Parks 404 for rink boards & courts -2.54% Total General Fund Expenditures 1,431,764$ 1,741,889$ 1,934,776$ 1,702,810$ 2,332,518$ 60,776$ 575,014$ 2,273,305$ increase/(decrease) over 2023 Revenues over (Expenses)865,737$ 95,404$ 7,319$ 2,684$ (703)$ (443,383)$ 53,472$ Page 10 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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 179,000$ -$ -$ -$ -$ -$ 179,000$ -$ -$ 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ -$ 56,232$ 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$ 56,232$ -$ 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$ 92,500$ 250,000$ Fire Improvements 401-42200-520 Fire Capital to Bldgs -$ -$ 65,000$ 90,025$ 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 -$ -$ 19,200$ 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$ 201,725$ 90,718$ 477,548$ Page 14 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 24,000$ 404-48000-36210 Interest Income -$ 493$ 620$ 371$ 66$ 66$ 404-48000-36230 Donations 802$ 7,949$ 2,917$ 10,000$ 10,000$ 404-48000-36260 Sale of Equipment -$ -$ 404-48000-39101 Sales of General Fixed Assets -$ -$ 404-48000-39203 Transfer from Other Funds -$ -$ 150,000$ Total Park Investment Fund Revenues 37,991$ 18,735$ 38,694$ 31,807$ 153,566$ 184,000$ 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$ 200,000$ 150,000$ Tennis Courts 404-48000-720 Operating Transfers -$ -$ Total Park Investment Fund Expenditures 30,943$ 18,345$ 38,663$ 29,317$ 85,125$ 200,000$ 4,500$ 150,000$ Page 15 of 18 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 189,500$ 200,000$ 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$ 514,500$ 200,000$ -$ 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 24,372$ 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$ 1,828$ 602-43210-122 FICA Employer Contribution 1,090$ 684$ 1,284$ 1,019$ 1,400$ 583$ 1,511$ 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$ 5,000$ 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 11/17/2023 6y7 City of Scandia 26,400$ 2024 Proposed Budget 1-Jul 2020 2021 2022 3-Yr Avg 2023 Budget 2023 BUDGET 2023 2023 Budget 2024 Actual Actual Actual Actual Approved AMENDED YTD Actual Projected 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$ 181,628$ 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$ 10,544$ 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$ 791$ 612-43210-122 FICA Employer Contribution 290$ 219$ 550$ 353$ 600$ 249$ 654$ 612-43210-126 MEDICARE Employer Contribution 70$ 50$ 126$ 82$ 100$ 64$ 153$ 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$ 1,400$ 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$ 4,900$ 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$ 40,227$ Page 18 of 18 Proposed Pay 2024 Property Tax Impact Worksheet Taxing District: STEP 1 - Calculate the Taxing District's Tax Rate: Actual Proposed % Item Pay 2023 Pay 2024 Change (A)(B)(C) 1.Levy before reduction for state aids $2,803,556 $3,021,852 7.8% 2.State Aids - $0 $0 0.0% 3. Certified Property Tax Levy = $2,803,556 $3,021,852 7.786% 4.Fiscal Disparity Portion of Levy - $123,297 $107,857 -12.5% 5.Local Portion of Levy = $2,680,259 $2,913,995 8.7% 6.Local Taxable Value 2024 is an ESTIMATE ÷ 10,129,722 $10,847,248 7.1% 7. Local Tax Rate = 26.459% 26.864% 1.5% 8.Market Value Referenda Levy $0 $0 0.0% 9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 0.0% 10.Local Portion of Levy = $0 $0 0.0% 11.Referenda Market Value 2024 is an ESTIMATE ÷ 0 0 0.0% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes: 13.Assumes a 3.1%change in market value from 2023 to 2024, which is the city median change. (D)(E)(F)(G)(H) Market Homestead Taxing Value Market Taxable District Before Value Market Tax Portion of Exclusion Exclusion Value Capacity Tax Actual Pay 2023 Pay 2023 76,000 @40% 500,000@1.0% (A7 x G) + MV - rem @ 9% (D) - (E) rem @ 1.25% (A12 X D) 14.465,100 0 465,100 4,651 $1,230.62 15.500,000 0 500,000 5,000 $1,322.97 16.600,000 0 600,000 6,250 $1,653.71 17.700,000 0 700,000 7,500 $1,984.45 18.388,000 2,300 385,700 3,857 $1,020.54 Proposed Pay 2024 Pay 2024 MV 76,000 @40% 500,000@1.0% (B7 x G) + X 1.031 - rem @ 9% (D) - (E) rem @ 1.25% (B12 x D) 19.479,500 0 479,500 4,795 $1,288.13 20.515,500 0 515,500 5,194 $1,395.32 21.618,600 0 618,600 6,483 $1,741.59 22.721,700 0 721,700 7,771 $2,087.60 23.400,000 1,200 398,800 3,988 $1,071.34 Percentage Change from 2023 to 2024 24.3.1% 0.0% 3.1% 3.1% 4.7% 25.3.1% 0.0% 3.1% 3.9% 5.5% 26.3.1% 0.0% 3.1% 3.7% 5.3% 27.3.1% 0.0% 3.1% 3.6% 5.2% 28.3.1%-47.8%3.4%3.4%5.0% 0400 Scandia Instructions for Calculating a Residential Homestead Property Tax: D.Market Value of Residential Homestead Assumes that the Pay 2024 market value changed from Pay 2023 by 3.1%. Countywide, the median change in market value from Pay 2023 to Pay 2024 is 8.1%. E.Calculate the Homestead Market Value Exclusion 40% of the first 76,000 of market value (D), reduced by 9% on the market value over 76,000 The exclusion decreases as the market value over 76,000 increases, until a 413,300 home receives 0 exclusion. F.Calculate Taxable Market Value Market Value before Exclusion (D) - Homestead Market Value Exclusion (E). G.Calculate the Net Tax Capacity of a Residential Homestead Pay 2023: 1st 500,000 of (F) Taxable Market Value @ 1.00%, remainder @ 1.25% Pay 2024: 1st 500,000 of (F) Taxable Market Value @ 1.00%, remainder @ 1.25% H.Calculate the Taxing District's portion of the Tax Pay 2023: multiply the Pay 2023 net tax capacity (G) by the Pay 2023 tax capacity local tax rate (A7), plus multiply the Pay 2023 market value before exclusion (D) by the Pay 2023 market value tax rate (A12) Pay 2024: multiply the Pay 2024 net tax capacity (G) by the Pay 2024 tax capacity local tax rate (B7) , plus multiply the Pay 2024 market value before exclusion (D) by the Pay 2024 market value tax rate (B12) 19-23.Line 19 will default to the median residential homestead value for the taxing authority for taxes payable in 2024. 24-28.Calculate the % increase/decrease from 2023 to 2024 (2024 -2023) / 2023 There is no longer a homestead credit. The market value homestead credit was eliminated starting with taxes payable in 2012 and was replaced with a market value exclusion for homestead property.