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4. Draft 2014 Budget Overview (Part 1) SCANDIA City of Scandia 2014 Budget DRAFT FOR P UBLIC HEARING December 10, 2013 CONTENTS Budget Overview (PaM I) Budget Process and Timeline..............................................................................1 BudgetFormat.....................................................................................................2 Revenue Budget Assumptions PropertyTaxes.........................................................................................3 OtherRevenues........................................................................................4 Expense Budget Assumptions Wages and Benefits.................................................................................5 OtherExpenses........................................................................................5 CapitalProjects....................................................................................................6 Overview, General Fund......................................................................................7 Overview, Other Funds........................................................................................8 EnterpriseFunds ..........................................................................9 Summary Tables 2014 Draft Expenditure Budget, Summary by Fund and Deparhnent....10 Expenditure Budget History, 2010 through 2014 Proposed....................l l 2014 Draft Revenue Budget, Summary by Fund and Department..........12 2014 Employee FTE's.............................................................................13 General Fund Department Budgets (Part 2) Administration &Finance...................................................................................14 CityCouncil.........................................................................................................15 Elections ..............................................................................................................16 Planning&Building............................................................................................17 Police...................................................................................................................18 Fire.......................................................................................................................19 PublicWorks.......................................................................................................20 Parksand Recrearion...........................................................................................21 CommunityCenter...............................................................................................22 Budgets for Other Funds (Part 3) DebtService Funds..............................................................................................23 Capital Improvement Fund..................................................................................24 Park Capital Improvement Fund..........................................................................25 Equipment Replacement Fund.............................................................................26 Local Road Improvement Fund.........................................................27 201 Sewer Project Fund.......................................................................................28 UptownSewer Fund............................................................................................29 Appendices: Draft Capital Improvement Program (CIP) 2014 to 2018 (Part 4) CIP Appendix (Part 5) BUDGET OVERVIEW Budget Process and Timeline This document contains a draft budget for the period of January 1 through December 31, 2014 for the City of Scandia. The budget is preliminary and has been prepared for discussion by the Scandia City Council at their budget workshops. Year to date(YTD) data is,unless otherwise stated, as of June 30, 2013. The timeline for developing the 2014 City budget is shown below. While the final budget will not be adopted until December, the City is required to certify its proposed maximum property tax levy to the county auditor not later than September 16, 2013. The city may continue to refine the budget,but after that date the levy cannot be increased. Notices to property owners will be based on the maximum levy. The schedule for review of the 2014 budget is as follows: Dates Action Tuesday,August 13 City Council budget workshop(regular work session) Tuesday,August 27 City Council budget workshop(special meeting) Tuesday, September 10 Regular work session date; special Council meeting to adopt proposed budget by resolution and certify proposed levy to county auditor; set date for public meeting on levy and budget Monday, September 16 Last date to certify proposed(maximum)tax levy to county auditor October 1 (approximate) Include information on proposed budget in City newsletter Tuesday,October 8 City Council budget workshop(regular work session) Tuesday, October 22 City Council budget workshop(special meeting,optional) Wednesday,November 6 Planning Commission hearing on Capital Improvernent Program(CIP) November Washington County mails property tax statements Tuesday,November 26 or Public meeting on budget and tax levy(could combine with December Tuesday,December 10 10 work session or set a special meeting between dates TBD) Tuesday,December 17 Budget hearing/adopt final property tax levy and budget (last r-egular Council meeting of 2013) Friday,December 27 Last date to cer[ify final tax levy to county auditor January,2014 Publish summary budget in legal newspaper Budget Format The draft 2014 budget is divided into the following fund and departmental budgets: General Fund(101) Departments within General Fund: • Administration&Finance(41000) • City Council(41110) • Elections(41410) General Fund • Planning&Building(41910) • Police(92000) • Fire(42200) • Public Works(43000) • Parks(45000) • Community Center(45180) 2007 Blacktop Project(307) Fire HaIU PubGc Works(310) Debt Service Funds 2010 Equipment Certi�cate(311) 2011 Equipment Certificate(312) 2013 Equipment Certificate(313) New Capital Improvement Fund(401) Parks Capital Improvement Fund(404) Capital Funds Equipment Replacement Fund(405) Local Road Improvement Fund(408) Enterprise Funds 201 Sewer Project Fund(602) Uptowu Sewer Fund(612) A new debt service fund (2013 Equipment Certificate,Fund 313)has been added in 2013 and 2014 to account separately for the new outstanding equipment certificates approved June 2013 by the City Council. 2 12/4/2013 The major expenditure categories in the budget are: Personnel Services (100) Costs related to ernployees including wages, salaries, retirement contributions and all other benefits. Materials and Supplies (200) All of the "things"that the city purchases, such as office supplies,parts, fuel, sand&gravel, etc. Contractual Services and Charges All types of services and functions performed by or {300-400) provided by those other than employees. Capital Outlay (500) Projects, equipment or furnishings with a useful life of three years or longer and cost greater than $500. (Capital outlay items with a life of five years or longer and cost$10,000 or greater would also be listed in the CIP.) Debt Service (600) Principal and interest payments on short-or long-term debt. Transfers (700) Transfers from one fund to another. Revenue Budget Assumptions Property Taxes Property taxes are the city's largest revenue source,representing 80%of revenues to the General Fund. Most years,Minnesota cities over 2,500 in population have been suhject to property tax levy limits established by the state legislature. For 2014, the levy, excluding debt,may not increase by more than 3%. In the draft budget,operating expenses are down but other funds are increase such as the Capital Funds {new Local Road Improvement Fund). Also,new for this year, at a meeting where public comment is permitted,the city must discuss the estimated savings realized to their budgets as a result of the sale tax exemption, and how those savings will be used for property tax levy reductions, fee reduction and other purposes as deemed appropriate. Staff estimated 2012 sales tax expenditures were$21,500. The following table shows the total tax levy of New Scandia Township/the City of Scandia in recent years with the percentage increases from the previous year. The 2014 preliminary maacimum levy, which is what would be required to fund the draft budget presented by staff,is shown for illustration only. It may change based on decisions the City Council makes about the budget. The draft budget assumes no levy increase in 2014. 3 10/24/2013 Property Tax Levy History Year Total Levy Increase 2003 $1,238,136 -1.10% 2004 $1,301,182 5.10% 2005 $1,368,150 5.10% 2006 $1,483,752 8.40% 2007 $1,533,930 3.40% 2008 $1,703,589 11.06% 2009 $1,860,893 9.23% 2010 $1,918,647 3.10% 2011 $2,013,651 4.95% 2012 $2,055,174 2.06% 2013 $2,171,074 5.64% 2014 $2,171,074 0% How changes in the city budget and levy will impact individual property tax payers is a complex question. The amount of the tax levy is only one of many factors. Preliminary data from Washington County indicates that the city's tax capacity may decrease by 9% for the pay 2014 tax year. All other things being equal,the same tax levy would result in a higher tax rate. The city will have more information available before the final budget and levy are adopted. Other Revenues The following assumptions were made about other revenue sources for 2014: • Other taxes(gravel tax revenue)—increase consistent with projections in the EIS for Zavoral Mine Project. • License and permits—similar revenue to 2013, with exception of building permit revenue which was increased to be similar to 2012 actual revenue. • Intergovernmental revenues—the only revenues assumed in the General Fund is the recycling grant in the Administration Department and the Fire Relief Aid from the State and other state grants for the Fire Department. (Scandia receives no Local Government Aid (LGA).) • Charges for services—Planning Department accounts for most of these charges, with $80,000 planned for Zavoral Mine monitoring. These are mainly pass-through charges on revenue and expense. • Fines and forfeitures—same as projected 2013 revenue. • Interest—interest earnings will continue to be low; similar rates to 2013. In November 2012 the Council approved an update to the Fund Balance Policy that if the unassigned fund balance in the General Fund rises above 50%at the end of the fiscal year, the amount above 50%wouid be applied to the following year's operating budget or transferred to a capital improvement fund. Per the December 31, 2012 audit report, the unassigned, unrestricted 4 10/24/2013 fiznd balance was $1,177,870,which is equal to about 60% of the general fund expenses included in the draft 2014 budget(or$194,162 more than required by City policy). The City Administrator is also projecting that 2013 actual estimated expenses and revenues will result in an increase in fund balance. Therefore, staff is proposing that $200,000 be transferred from the General Fund to a newly created Local Road Improvement Fund. If the Council agrees with the creation of the new fund a resolution should be passed creating the fund. Expense Budget Assumptions Wages and Benefits The draft budget assumes the step plan adopted by the Council in July is implemented. Per the policy,employees must receive a satisfactory job evaluation in order to receive the step increase. The draft budget assumes that step will be given when the employee is eligible. As provided by Ordinance No. 121, no adjustment to City Council pay will occur on January 1, 2014. The Council pay may be adjusted again on January 1, 2015, following the next election. For health insurance, switching carriers will result in approximately$16,000 in saving in 2014. Because the city's health insurance plan is a high-deductible plan (to keep premium costs down) the City has been contributing to Health Savings Accounts (HSAs) for eligible employees. The draft budget assumes continuing city contributions to the HSAs at the same level as in the last 4 years. Other Expenses The draft expense budgets include the following assumptions for costs in 2014 compared to 2013: • PERA&FICA—no increase from 2013 for(7.25% and 6.2%) employer contributions, respectively. • Insurance(Property&Auto, Liability and Worker's Compensation—+ 3% Actual costs will be available in December for the policy year beginning January 1. • Fuel and utilities—approximately the same prices as assumed in the 2013 budget. 5 10/24/2013 Capital Projects The following projects in the draft Capital Improvement Plan (CIP) update are included in the dra$2014 budget. Detailed descriptions are included in the CIP and/or the department budget narratives. Proj # CIP Project Name Cost Funding A-006 Electronic Data Storage $12,500 Capital Improvement Fund F-018 Back Up Generator For Fire Hall $36,000 Capital Improvement Fund PR-001 Lilleskogen Park Improvements $47,500 Funds to come from grant revenue or donations not yet secured PR-019 Log House Landing Improvements $40,000 Capital Improvement Fund($20,000), CMSCWD GranUCost Share($20,000) PW-002 Street Maintenance Program $300,000 General Fund,Public Works Budget (43000) PW-006 Dump Truck/Plow Replacement $200,000 Debt Service Fund In addition to the projects in the CIP these other capital expenditures are included in the draft 2014 budget. (These projects do not meet the$10,000 threshold for inclusion in the CIP.) Budget Description Cost Administration&Finance Office Equipment(570) $2,500 Fire Department Furniture and Fixtures(580) $1,000 Fire Department Office Equipment(570) $2,000 6 l 0/24/2013 Overview, General Fund The draft 2014 General Fund expense budgets total $1,933,998, up approximately 0.07% from the 2013 budgct. Departmental budgets with increases include Elections (1200%, 2014 is an eleetion year), Planning and Building (141.58%, mainly 2014 Draft Budget Zavoral Monitoring which General Fund Revenue by Type will be reimbursed) and — � Police (2.79°/a). ' I Departmental budgets with � ■Taxes ' decreases are Administration � s�� l�i �i r� ; � ■Lic enses&Pei mits I and Finance(-10.49%), City ! z°,� u Council (-5.14%�� Fire � 3�° A:bite�gove�n- mental ' �-6.1 g%�� Public Works , :�,.�_ �e.-e�„�es I (-3.6%), Parks (-15.52%) . .,:�,��R�sto�::�„�«z and Community Center � � �-1.2%). More information ; � •`°,°SR Fo'``�°°e' � on these changes is included � �'�;'�',�� i •:•d,��F��,�„���s in the department as�r� worksheets and narratives. � i The pie chart to the right shows revenues to the 2014 Draft Budget General Fund, which are General Fund Expenses by Type largely from property taxes �----_ _. _._ _----- _ __ _---- � (85%) and Charges for Service(8%) with the ; 15�,� 4°r� Z��i� reinainder from other sources. ( � ■Pcrsonncl Services i 1%� The second pie chart, to the � ■Matcrials&Supplics left, shows proposed General �, "� �co�,v,ci�,�i serv�ces j Fund expenses by type. ■cau�wi o��ciays Nearly half(44%) of the � ��"% l ■Debt Scrvice budget would go for ; I Contractual Services, Wlth Transfers 44,1 :� i Personnel Services being the i i next highest category (27%). , � i � 7 10/24/2013 Overview, Other Funds Debt Service Funds—The total debt service budget will be lower(down 4.83%) in 2014 than in 2013. The property ta�c levy for debt service is based on principal and interest payments plus the statutory 5% coverage,less any assessments and interest revenue. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds. A new debt service fund (2013 Equipment Certificate,Fund 313)has been added in 2013 and 2014 to account separately for the new outstanding equipment certificate approved by the Council in June 2013. The only new expenditure from the debt service fund planned for 2014 is the purchase of a dump truck with plow (PW-OOb). The budget reflects the use of fund balance to prepay a portion of the Fire Hall debt. Capital Funds—The draft budget currently proposes $94,400 of the tax levy as revenue to the Capital Improvements Fund {401.)There are three proposed expenditures from the Capital Improvement Fund in 2014,CIP project A-006, Electronic Data Storage($12,500),F-018, Back- up Generator for Fire Hall ($36,000), and PR-019, Log House Landing Irnprovernents($40,000). An additional $20,000 of grant or other revenue from the watershed district for the Log House Landing Improvement is assumed. The budget for the Parks Capital Improvements Fund (404) does not include any expenditure in 2014 unless donations are received. It is assumed that there will be donations of materials and labor, or grants to cover any expenses related to Lilleskogen Park. No other income is anticipated. Revenues to the Equipment Replacement Fund (406) are proposed to be$100,000 in transfers from operating budgets in 2014. There are no expenditures from the Equipment Replacement Fund proposed in 2014. With a$100,000 annual contribution, and assuming proceeds from the sale of equipment are deposited into the fund, the fund would be close to cash-flowing for the years 2014 through 2018. Staff is proposing a new capital fund be created in 2014 called Loca1 Road Irnprovement Fund. Revenues to this account could include transfers from the fund balance above the 50%amount in the general fund as required by City fund balance policies, future tax levy dollars, assessments, franchise fees, etc. Expenses could include mill and overlays,reconstruction or new construction of streets. Seal coating, crack filling, and patching would continue to be funded in the general fund. Creating this new fund helps segregate funds from the Capital Improvement Fund that the Council may want to dedicate specifically towards roads as opposed to other capital improvements such as equipment purchases,building construction/renovations, etc. It can be difficult to plan long term for road related expenditures within the current Capital Improvement Fund if other projects are completed first with available funds. No projects are planned for 2014 as the Council has not provided direction yet on what roads to include. The table on the following page shows the fund balances expected in the three capital funds at the end of 2013, and the proposed 2014 expenses and revenues(including interest.) 8 10/24/2013 12/31/2013 2014 2014 12/31/2014 Fund Projected Expense Revenue Projected 401 CapitalImprovements $212,000 $68,250 �95,500 $239,250 404 Parks Capital Improvements $8,000 $0 $0 $8,000 406 Equipment Replacement $322,400 $0 $101,000 $423,400 *408 Local Road Improvement $0 $0 $327,7Q4 $327,704 Tota1 $542,400 $68,250 $524,204 $998,354 *New for 2014 Enterprise�'unds—Fund 602 is one of the city's enterprise funds, for the operation of the"201" community sewer system that serves approximately 100 homes on Big Marine Lake. Fund 612 is an enterprise fund created in 2013 to segregate the revenues and expenses for operation of the Uptown Sewer System from the General Fund budget. This draft includes staff's proposed budgets for these two funds (602 &612.) The Wastewater Advisory Committee will be reviewing and making recommendations on these budgets at their November 20, 2013 meeting. One of the significant changes in 2014 is the elimination of the transfers from the sewer funds to the general fund to cover employee time spent on the sewers. Instead, staff time will be billed directly to the sewer funds. Hourly employees are being asked to track their hours working on the items related to the sewers (rounds,billings, etc) and those hours are charged to the appropriate fund with the issuance of each pay check. For the two salaried employees, a percentage of their pay will be allocated to the funds at each pay period. The Administrator's salary is divided 98.5%to the general fund, 1%to the 201 Sewer System and 0.5%to the Uptown System. The Public Works Director's salary is divided 83.5%to the general fund, 12.5%to the 201 Sewer Systems, and 4%to the Uptown System. Wages,payroll taxes, and PERA contributions are divided amongst the three funds. At this time, staff is not proposing to charge the sewer systems for the other benefits costs (health,life,disability) because the time necessary to divide out the billings would outweigh any benefit to the general fund in collecting for these costs. 9 10/24/2013 � b � � oa000a�000a� a� a�000a° o� a� ooe o :� N N f�. 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