4. General Fund Department Budgets (Part 2) Administration & Finance (41000)
This budget includes personnel expenses for the Administrator,Treasurer, Deputy Clerk and
Office Assistant, as well as the budgets for a large variety of contractual services such as
assessing, auditing,legal, animal control and recycling services.
This draft budget shows an approximately 10.49%decrease from 2013 to 2014,primarily
because of the following:
• The change in Contractual Services represents the largest change. The Legal Services
budget-shows a significant deerease. The budget assumes an average of$1,750/month for
civil services and$1,250 for prosecution services. Staff will also be hoping to decrease
the audiring expense following the RFP process so this should be reviewed again prior to
adoption of the final budget.
• Auditing Services have been reduced due to the engagement of a new firm.
• Capital Oudays are down significantly as the only planned expenditure is the replacement
of a computer/laptop. We expect to replace each computer every 4 to 5 years.
• Materials and Supplies are down slightly due to the sales tax exemption beginning in
2014. These expenditures would be down over 9%if no holiday party was planned for
2014.
The increase in the Personnel Services budget is reflective of the 2013 salary adjustment for the
Administrator approved in April and the implementation of the step/grade plan as described in
Resolution 07-16-13-03. This category is also seeing a significant reduction in health care
expenses do to changing carriers.
Revenues to this budget include license fees,the recycling grant and charges for services.
Revenues from fines and forfeitures offset a portion of legal services(prosecution) costs.
Revenue from the cable TV franchise offsets the expense item (437)which is transferred to the
Forest Lake Cable Commission (net cost=$0.)
Beginning in 2014,staff proposes to charge the 201 and Uptown Wastewater Systems directly
for staff time and materials incurred rather than including an operating transfer. For the 201
Wastewater System, 1%of the Administrator's salary and 1%of the Treasurer's wage is
budgeted as an expense. For the Uptown Wastewater System, 0.5%of the Administrator's
salary and 3% of the Treasurer's wage is budgeted as an expense. Therefore,only 98.5%of the
Administrator's salary and 96%of the Treasurer's wage is included in this portion of the general
fund budget.
14 10/24/2013
20i4 Draft Budget
GENERAL FUND 101
ADMINISTRATION&FINANCE(41000)REVENUE
2010 2011 2012 2073 719l2013 2013 2014
Actual Aetual Actual Proposed Year-to-Date Estlmated Proposed
Account DescripCan Revenue Revenue Revenue Revenue Revenue Revenue Revenue Noies:
Taxes
31000 Washinglon Cty.Tax Settlement 357,522 280.397 293,723 315,OB5 168,168 315,095 294,850
Total Properly Taxes 357,522 290.397 293,723 315,095 168,168 315,095 294.850
Ucenses 8 Permits
32180 Tobacoo 8 Uquor Lkk;enses 11.235 11,080 10.988 11.000 50 11.000 1�,000
32190 Other Cky Pertnits 233 200 889 250 250 250 260
32260 Gembing Permits 295 70 45 200 180 160 45
Totallicensesd�Permits 11.763 11.330 11.722 11,450 480 11.410 11,295
intergovemmentel Revenues
334D1 LGAIMVHGAGIPERA Akl 456 362 9,202 382 382 382
334Y2 Other Stete Orarris 8 Aide
33B20 RecycNnp Granl 7 235 7,235 7,235 7,235 7.980 7,980 7,235
TotallnlergovemmenlalAid 7,691 7.597 18,437 7,597 7,980 8,342 7,597
Charges for Services
341021egaiServices 830 1,000 823 �,000 1b,068 1,000 1,000
34105 Meps&Pubrications 25 25
34107 AssessmentSearch Fees 80 50 250 200 140 200 200
34110 Escrow RecnbursemeM 2.725 8.955 15,000 9,295 10,000
34304 Re'mbwsemertt for Senicea 3.707 500 500
Total Charges for Services 735 3,800 70,028 16,200 25,003 11,200 1,200
35101 Fines&Forfeituros 19.694 15,OD0 17,818 18,000 4,341 18,000 18,�0
Other Income
38210�nterest Income 11,319 11,537 7,023 7,897 4,081 7,897 7,100
36240 Insurance Dividend 9.901 0 12,900 0 2.691
38250 Mfsc.Refunds 1,879 100 3,643 100 518 700 500
38050 Cable N Franchise Rebate 8,802 6,000 7,223 6,396 4,233 8,398 6,000
TotalOtherincome 29.702 77,637 30,789 '14,393 11,564 14,993_ _ 13,600_
Other f�ancing Sources
39101 Sak of General Fbced Assets
39102 Compensation ior Loas of GFA
38202 Comrbutbn fi+om Ernerprise Punds 2,496 2,638 2,528 3,196 3.796 1
Total Other Financinq Sources 2�498 2,838 2.528 3,196 0 3.196 0
Total Administration 3 Fin�ce DepL 429,803 348,399 383.045 385,931 217,517 380,236 344,542
Notes: 1.No transfer as casLs w�l be biYed directly to enterprise tunds beginrwng in 2014
9 of 1 Admin 4:48 PM 10/23/2013
20f1OraR Budpet
GENERAL FUND 101
ADMINISTRATION 6 FINANCE(41000)EXPENSE
2010 2071 2012 2013 6/30/2013 2013 2014 Change
Aclual Actual Actual Adopted Year-to-Date Esdmated Proposed '13-'14
Account Description Expenses Expenses 6cpenses Budaet Expdts Expdtrs Budget Budget Notea•
Personnel ServiCes
107 Reguler Wagea&Selarlea 142,575 124,700 148.995 134,579 59,244 137,172 147,821
121 PERA Coo►d.Empbyer Contributan 9,995 9.358 10,338 9,757 4,295 9,945 10,214
122 FICA Empbyer ConVibution 8.812 T.988 9.027 8,344 3,873 8,505 8,734
128MEDICAREEmpbyerConVibutlon 2.061 1.868 2,111 1.951 859 1.989 2.043
131 Heatth Insurance Empbyer ConMbutton 9,872 10,974 13,991 15,012 8,549 15,012 9,510
134 Life Insurance Employer Paid 508 804 569 631 301 837 831
135 Olsebllity Inaurance Empbyer Paid 589 810 712 701 223 701 701
141 UnemploymeM CompensaUon
151 Workers Comp Insurance Premium 1 341 1 373 1,389 1,322 1,318 1,3T2 1,474
Total Peraonnel Servicea 175 753 157,474 187,132 172.297 78,460 175.277 174,927 1,53_°�
Materials&Suppiies
200 Office Supplies 2,335 1,770 2,741 2,500 824 2,000 2,000
203 Printed Fortns 8 Papers 1,528 2,209 2.488 2,OD0 544 2,000 2,OD0
210 Operating Supplies 249 1 185 809 3U0 99 700 750 1
Totel Meterials 8�Supplies 4 113 5 184 6 018 4,800 1,467 4,700 4,750 -1.04%
Contractual Senices
300 Assessor 28,822 25,43D 27,426 28,500 10.145 28,500 28,500
301 Auditing�Accountlng 22.000 22.000 27,450 22.500 20.775 22,500 16.300
304 Legal Services 37,403 30,866 87,624 70,000 24,026 40,000 38,000
306 Personnel Testing&ReauiUnent
308 OUier Professbnal Services 4 425 8,910 1,000 425 1.000 1,000
309 Software Support&MaiMenance 3,090 2,808 3,850 4,075 799 4,155 4,272
313 Committee&Commissbn Reimburs Z�
314 Animal ConUol 1,530 1,153 1,270 1,600 450 1,600 1,600
316 Conference&Seminers 11T 25 750 364 750 750
317 Empbyee Trek�fng 50 345 100 750 . 65 75D 500
319 Other Services 818 1,440 1.211 1,000 484 1.00D 1,000
321 Telephone 2,807 2,537 2,315 2.600 1.230 2,600 2.600
322 Postage 3,103 2,676 3,478 2,T50 1,027 2.500 2.350
331 Travel Expenses 957 1,483 1.504 1.450 320 1,450 1.500
357 Legal Notk:es Publishing 1,410 1,303 1.465 1,500 987 1.500 1.500
353 Sales Tex 58.03 12D
361 LiebililylProperty Insurance 5,133 4,864 4,874 4,834 3,428 3,426 3,529
385 Insurance Clafms �
413 Offlce Equfpment Rentel 5,878 5,757 6,894 5,800 3,161 6,200 6,700
430 RaeyeRng 31,349 28.601 28.113 30,500 14,679 30,500 30.500
433 Dues&Subscriptions 5,500 4,491 4,821 4,885 791 4,885 5,184
434 Youth Servk:e Bureeu 5,500 5,500 5,500 5,500 5,500 5.500 5,500
437 Cable N Frenchise Apreement 6.602 7,266 7.929 8.800 3.527 6,800 6,800
438 Misc Contraotual 3,247 3,895 4,269 4,800 951 4,800 4,800
439 Refunda Issued 20 2,500 2,525 500 2,500 2.500
440 Events
490 Donationa 1.000
Totai ContracWal Services 185,237 155.166 Z06.568 202,334 93,190 173.036 782,386 -19.76%
Capital Outlays
580 Fumiture&Fbctures 516
570 Offite Edufpment 2,077 1,563 1,946 5,500 4,573 5,500 2,500
Totel Capital Oudays 2,593 1,583 1,948 5,500 4,573 5,500 2,500 -54.b596
Total Administretion&Finance(41000) 347,696 319,366 401.664 384,831 177,889 358,513 344,542 -10.489e
NoWs: 1.Indudes S��r hdidey parly
1 of 1 ADMIN 5:13 PM 10/2312013
Ciry Council(4III0)
In 2014,there will not be an increase in City Council compensation,the major expense in this
budget. �rdinance Number 121 provides as follows:
"Following the municipal regular election in 2012, and following each subsequent
municipal regular election, the salary of the Mayor and Councilmembers shall be
adjusted following the municipal election to become e.,�'ective January 1 in a percentage
equal to the change in the United States Department ofLabor Consumer Price Index
(November report),for all urban consumers U.S city average since the last salary
adjustment."
There is a small decrease in Personnel Services because the City had budgeted for both FICA
and PERA contributions. After each election, Council members can choose if they want the
contribution to social security or the PERA retirement plan,but not both. All members have
chosen PERA so the FICA expense was eliminated for 2014.
The contractual services budget sets aside funds for Council education such as Minnesota
League of Cities conferences or seminars.
15 10/24/2013
2014 Draft Budget
GENERAL FUND 101
CITY COUNCIL(41190)REVENUE
2010 2011 2072 2013 7/9/2013 2013 2014
ACtual Actual Actu91 Adopted Year-to-Date Estimaled Proposed
AccouM Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washington GYY.Tax Settlement 19,542 20.289 18.807 19,881 10,600 19.861 18,839
Totai ProPeAY Taxes 19,542 20,289 18.807 79.861 1U,600 19.861 18.839
Totsl City Council Dept 19,b42 20.289 18,807 19.881 10,600 19,861 18.839
1 of 1 Council 4:49 PM 10/23/2D13
201�OnR Budyaf
GENERAL FUND 101
CITY COUNCIL(49110)EXPENSE
2010 2011 2012 2013 6/30l2013 2013 2014 Change
AcWal Actual Actual Adopted Year-to-Date Estimated Proposed '13=14
Account Desc;ripfwn Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes•
Personnel Servkes
101 Regular Wages 8 Salaries 12,792 16,476 16,476 16,476 4,119 18,476 16,476
121 PERA Coord.Employer CoM�ibution .
122 FICA Empioyer ConVibuUon ��0� �
126 MEDICARE Employer Contribution 234 239 239 239 60 239 239
127 PERA Defined Employer Contnbutlon 2129 3 006 824 824 206 824 824
Total Person�l Servfces 15188 19.734 17,539 18,561 4,385 17,538 17,539 -5.SOYo
ConVactual Services
318 Conferonce&Seminars 855 105 299 1,000 1B8 1,000 1,000
33i Travel EY�nses 81 161 111 300 � �
Total Contractual Servkes 938 268 410 1,300 198 1,300 1,300
Total City Council(41110) 16.124 20.000 17.949 19,861 4,583 18,839 18,839 �.14%
Notes: 1.Courral gets FICA o►PERA,►wt both
��{� COUNCIL b:14 PM 10123/2013
Elections(41410)
With an election in 2014, expenses are budgeted similar to those incurred during the 2012
elections.
16 10/24/2013
2014 DraR Budget
GENERAL FUND 101
ELECTIONS{41410)REVENUE
2010 2011 2012 2013 7/9/2013 2013 20f4
Actuai Actual Actual Proposed Year-to-Date Esdmated Proposed
AccouM Description Revenue Reverwe Revenue Revenue Revenue Revenue Revenue NWes:
Taxes
31000 Washineton(:tY Tax Seqlement 5 869 470 5 202 470 251 470 8110
Totai Property Taues 5 868 470 5,202 470 251 470 6,110
Total Elections Dept. 5,869 470 b,202 470 251 470 6,110
��� Elections 4:48 PM 10J232013
NI!/WaIP Budp�t �'.
GENERAL FUND 101 '
ELECTIONS(41410)EXPENSE '
2010 2011 2012 2013 8I30/2013 2013 2014 Change '
AUual Actual Actual Adopted Yeao-to-Date EsHmated Proposed '13-'14
Account Descriptlon Expenses Expenses Expenses Budget Expols Expolrs eud9et Butl9et N�es:
Personnd Services
189 Eiection Judge 4 337 4 930 5.�
Tolai Personnal Services 4 337 4.930 5 000 �iDN/0!
Materials S Supplies
200 Office SuppBes 24 34 '�
210 Operating Supplles 257 416 � '
Total Materfals 8 SuPW�es 282 450 440 #ON/0!
Contracival Senices
351 Lepal Notices Publlshing 82 185 � ,
473 Office Equipment Rentel 470 470 470 470 470 470 470
Total ConVactual Servkxs 582 470 655 470 470 470 870 42.5596
Total Electlons(41410) 6,181 470 6,035 470 470 470 6,110 1200.00%_
Notes:
1 of 1 ELECTIONS 5:14 PM 1W23/2013
i
Planning& Building(419�0) �
The total proposed budget for Planning Services in 2013 was$68,796. This amaunt will be
exceeded significantly(projected$153,417)because of consultant costs related to the rnonitoring
requirements for the Zavoral Mining and Reclamation Project and an increase in building ',
activity. Since it wasn't known at the time the budget was adopted if the Conditi�nal Use Permit '
for the Zavoral Mine would be approved or not,the budget does not include any expenses(or '
revenues)related to the monitoring costs. All of the consultant costs are paid by the applicant so
do not represent a net increased cost to the city. The 2013 budget should be amended before#he '
end of this year.
Although the Council rnay change the monitoring requirements when the next Annual Operating
Permit is issued in early 2014, staff has assumed no changes would be made and is incorporating
those expenses and revenues in the 2014 budget.
Reimbursements and training for the Planning Commission are in this budget.
The extra telephone line used by the previous Building Official has been canceled and the cost
for the Ranger tabs has been moved to the Public Works Department.
Staffmade significant changes to the building inspection expenses and revenues for 2014 based
off of year to date information. The 2013 budget for these items was exceeded by mid-year so
projections have been almost doubled.
All but$12,450 in planning and building expenses aze assumed to be reimbursed by project
applicants.
17 10J2412013
2014 Draft Budget
GENERAL FUND 101
PLANNING 8 BUILDING(41910)REVENUE
2010 2011 2012 2013 7l912013 2013 2014
Actual Actual Acluel Proposed Yeer-to-�ete Esdmated Proposed
qccoun( Descriptlon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
310D0 Washtngton ClY Tax Settlement 92 082 76 852 37 773 18.996 10.138 18.996 12,450
Totel Property Tazes 92 082 76,852 37.T13 78,996 10,138 18.996 12,450
Licenses 6 Pertnfts
32150 Udity Pertnita 750 600 300 300
32180 OtherCityPertnite 1.075 1,025 1.750 2.OU0 1,325 1.750 1.750
32210 Building Pertnits fi0 351 35 000 40135 20,000 26,214 40,OOD 90,000
Totei licenses 8 Pertnits 82178 36 fi25 42,165 22,300 27.639 41,750- -- 41.75D
Irnergovemmental Revenues
33422 Other 3tate Grar�ts&Aids
33633 Met Couneil Planning GraM 0 0
7otal Intergovemmer�tal Aid 0 0 0 0 0 0 0
ChargesforSerWcea
34103 Zoning 8 Planning T,780 219,337 28,719 20,000 4$,935 88,000 82�D00
34110 Escrow Reimbursement 142,587 7,500 18,761 40,000 50,000
Totai Charges fa'Services 7 760 219 331 171 306 21,500 65,696 128,000 112.000
Total Plarmir�g 8 Btalding DePt 162.019 332,808 251,264 68,796 103.373 188.746 766.200
Notes
1 oi 1 Plan&Build 4:49 PM 1Wxi/2013
YDt/DnR Budpaf
GENERALfUND101
PLANNING 6 BUILDING(4191D)EXPENSE
2p70 2011 2012 2013 6/30/2013 2013 2014 Chanpe
Actual Actuei Actual Adopted Yeario-Date EsBmated Proposetl '13-'14
Account Description ExDenses ExDMses ExPdtrs Budget Expdts Exodvs Bud9et Budget Notes:
Personnel Services
101 Regular Wages&Salarles 74,838 61,548
121 PERA Coord.Empbyer Contrilwdon 5,232 4,334
122 FICA Employar ContribuUon 4,628 3,998
126 MEDICARE EmpbyerContribution 1,082 936
131 Health Insurance Empbyer Confribudon 5,658 5,381
134 Lffe Insurance Empbyer Paid 188 217
135 Disabllity Insurance Empbyer Paid 385 410
141 Unemployment Compensatan
151 Workers ComD Insura�e Premium 735 2 444 666
Total Personnel Services 92,425 79,2B9 686 #DNIO!
Materials 8 Supplies
Z00 Otfice Supplies 115 85
203 Pr)nted Forms 8 Papers 202
210 Operating Supplies � 2�
212 Fuel 498 492
240 Small Tools 8 ludnor Equipment
Total Materials 8 Supplies 1 096 1 097 #DNro!
Contractual Services
311 Pertnft Fees(Contract Inspectbns) 17.929 12.000 10,181 20.000 22,000
312 Planning SeMces 22,918 240,388 282.588 47.500 37.595 75.000 56.000 1
313 Committce&Commission Ramburs 4,90U 5.200 5.200 5,200 2,3� 4,950 5,200
316 Conference 8 Semin�s 290 215 1,000 1.000 1,000
317 Employee Training �3 �
319 Other Services 148 28 4.272 50.000 80.00D 2
321 Telephone 1,440 1.668 995 1,000 360 360
331 TravelExpenses � 278
334 LicenselCDL 15
351 Legal Notices Publishing 125
381 Ligbility/Property Insurance 328 299 282 296 107 107
433 Dues&Subscriptions 25 20.5
438 Miac ConVectual 1,635 4,937 4,790 800 1,000 1,000 3
439 Refunds Issued 2 269 890 2.750 1.000 1,000 1.000
Total CoMraefiml Services 34 785 254 558 294,534 68,796 54.845 153.417 188.200 141.58°i6
Transfers
710 Residual Equity Transfers
720 Operatlnq TransFers 918 1 408 1.002
Total Transfers 916 7,4p8 1 OD2 SDN/D!
Total Planning 8 Building(41910) 129.503 336,333 298,202 68,796 54,845 153,417 166.200 141.58%
■
Notes: 1.32klmonth for general,rest reimbursed
2.Zavoral Monitaing,ail retmbursed
3.State Surcharge
1 of 1 PLANNING&BLDG 5:14 PAA 1 0/2 3120 1 3
Police (42000)
The city has received a 2014 cost estimate from Washington County of$121,257.'78 for police
services. Details are included with the budget worksheets. T'his represents approximately a
2.8%increase from 2013.
Staffhas added$500 for overtime costs in addition to the contract,which would allow hiring of
off-duty officers for traffic control during the Safe Halloween event or other special events
requiring additional police protection.
Staffhas also added$310 for Scandia's share of the"Code Red"emergency notification system.
18 10/24/2013
Gity of Scandia-2014 Estimated Budget
Police Contract
1.0 FTE Deputy
WAGES
Average Annual Hours Worked Per Assigned Deputy 1,772.08
x Average Hourly Wage $32.65
a57,858,52
Average Annual Overlime Hours Worked Per Assigned Depuly 10.75
x Average Hourly OT Wage $48.98
$526.48
Average Annual Hours Worked Per N�n-Assigned Deputy 209.33
x Average Hourly Wage $31.43
$6,579.35
Average Annual Ove�time Hours Worked Per Non-Assigned Deputy 11.83
x Average Hourly OT Wage $47.15
$557.88
Total Regular and Overtime Wages $65,522.23
Holiday Pay $3,088.75
Vacalion Pay 54,211.94
Sick Pay �1,403.97
Total Annual Wages $74,226.90
BENEFITS
PERA $10,6B8.67
Medicare $1,07629
Uniform Allowance per Assigned Deputy $730.00
Life Insurance per Assigned Depuly $30.00
Hospitalization Insurance per Assigned Deputy 5�1,640.05
LTD Insurance per Assigned Deputy $112.00
Medical Pool per Assfgned Deputy $��•�
Refiree Med&Liab Ins $�,�6�•97
Total Annual Benefits $32,284.98
CREDITS
Average Annual Couri Appearance Hours 1.00 ($48.98)
Stale Aid Credit ($10,688.67)
($10,737.65)
Total Adjusted Annual Wages and Benefits $95,774.23
OTHER EXPENSES
2 Clerical Support Staff Annual Average Wages per Assigned Deputy $5,779.66
Annual Average Supervision Wages per Assigned Deputy $6,170.09
Annual Deputy Cell Phone Expense @ 50%Cost $180.00
Toial Annual Other Expenses $12,129.75
Total Annual Deputy Costs 5107,903.98
MILEAGE
Average Annual Mileage 23,224 $13,353.80
Total Annual Contracl Cost $121,257.78
2014 Drafl Budget
GENERAL FUND 101
POLICE(42000)REVENUE
zo�o zo�� zo�s zo�s 7I9/2013 zo,a zo�a
Aclual Actual Actual Proposed Year-to-Date EsGmated Proposed
Account Descrlptlon Revenue Reven� Revernie Revenue Revenue Revenue Revenue Notes:
TexeS
31000 Washingtnn Cty Tax Settlement 120 717 121 574 117 671 118,759 63,383 178.759 122.068
Totel Property Texes 720 717 121 574 117,671 118.759 83,383 118.758 122.�8
Other Income
36230 Donatfons 1.700 0
TWai Other Inca»e 0 1,700 0 0 0 0 0
Total PWca Dept 120,717 123.274 117.671 178.759 63.383 118,759 722.068
1 of 1 Po6ce 4:49 PM 10/23/2013
20f�Oreft Budg�t
GENERAL FUND 101
POLICE(42000}EXPENSE
2010 2011 2012 2013 8l3012013 2013 2014 Change
Actual Actual Actual Adopted Year-to-Date Estimated Proposed "13-'14
Accourtt Descriptan Expenses Expenses ExpdVs BudS�et Expdis E�cpdtrs Budget Budget Notes:
Materiais&Supplies
240 Small 7oois 8 Minor Equipment 1.852
Totel Materiais&Supplies 0 7,852 0 0 0 0 0 #DIV/O!
Cordrsctual Services
3p8 Other Professional Services
318 Police Contract 116,459 112,287 116,863 118,450 118,450 121.'I58
319 Other Services 309 309 309 310
Total Corrtractuai Services 775.459 112,267 177.172 118,759 0 118.769 122.066 2.78%
Total Poiice(42000) 115,455 114,179 117.172 118.759 0 178,758 122.068 2.79%
Notes:
1 of 1 POLICE 5:15 PM 10/23/2013
i
Fire(42200)
The Fire Department budget shows a 6.18%decrease from the adopted 2013 budget. However,
this is still an 11%increase over 2012 actual expenses.
Personnel Services decreased based upon a review of prior years' budgets;however the draft
budget still includes funding for a 2%wage increase.
Overall the Materials and Supplies category is decreased due to some line items increasing and
others decreasing. Lakeview Ambulance does not pay rent for the use of the Fire Hall,however
they do contribute to needed medical supplies which has resulted in this budget(line item 209)
being decreased by 50%. Also having Lakeview at the Fire Hall should result in a decrease in
training costs as they provide some of the required training;however this is not reflected in the
draft budget. Operating supplies (line item 210)are deereased from 2013 because no major
appliance purchases (i.e. washing machine) are planned. This budget line item still includes
funding for monthly catered dinners and will allow for the purchase of more pagers and hoses.
The Council should discuss if the catered dinners will continue at taxpayer expense or Fire Relief
Associarion expense and examine the impact of the sales tax exemption further. Funds are
included for the purchase of 6 new pieces of turnout gear as well as helmets and uniforms. As
the Fire Department discussed last year,they have started a rotation for replacing turnout gear
rather than doing it all at once given the large expense.
Contractual Services are proposed to increase slightly overall but there are some line items that
will decrease. Medical Training{line item 310) is proposed to decrease significantly for 2014 as
no EMT training for new recruits is planned. The Fire Department has requested an increase in
travel expenses to allow for more offsite training at technical colleges for officers. The
traditiona160/40 split on utility expenses for the Fire Hall between the Fire Deparhnent and
Public Works is proposed to be amended for the sewer pumping. The new 50/50 split takes into
account the additional usage by Public Works for wastewater related to the usage of the pressure
washer. The city's contribution required to support the pension fund{line item 325)is
determined by PER.A. The city's annual contributions have decreased since the city joined the
state plan.
The Capital Outlays category is decreasing by 50%. The Fire Department has requested funding
for a new microwave,desk and installing AV equipment in the training room.
The draft 2014 budget includes a transfer of$42,938 to the Equipment Replacement Fund,the
department's share of$100,000 in transfers to that fund.
Revenues to this budget include the fire contract with May Township. This will be the final year
of a 3-year contract which provided for 3%increases in the contract amounts for each yeaz
(2012,2013 and 2014.) Grant funding is proposed for training(DNR Grant) and a possible
donation from the Scandia-Marine Lions. Revenue for the retirement premium is a pass through
so the amount is the same on the revenue and expense side.
19 10/24/2013
2014 Draft Budget
GENERAL FUND 101
FIRE DEPT(42200)REVENUE
2070 20'11 2012 2013 7/9/2013 2013 2014
Actual Actuai Actual Proposed Year-to-Date Esdmated Proposed
Account DescriDtion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taues
31000 Washington Cty Tax Settlertbnt 305 529 299.229 256,253 289.909 154.728 289.909 237,324
Total PropertY Taxes 305 529 299.229 256,253 289,909 154.728 289,909 237,324
Intergovernmental Revenues
33420 Fira Relief from Ins.P�em. 25,088 0 21,988 21,763 21,986
33422 Other State Grants 8 Aids 2.000 2.481 2,Fi00 2.600 5,000
33640 Other Grarrts 8 013 8.800 1.395 6.311 8.311 1.500
Total IntergovemmeMal Aid 38101 8 S00 25.8fi2 D 8,911 _ 30,674 28.486
Cha�es for Seroices
34202 Fire Protedion Senfces 3U,876 32,574 33,551 34,558 34,558 34,558 35,564
34301 Damage Repairs �
Total Charges for Servk,es 30 876 32,574 33.551 34.558 34.558 34,_558 35,594
Other Income
36230 Donatiats 5,426 2,583 2.000 3.000 1
36240 insurance Refund �
36250 Misc.Refunds �
TotatOtherincome 5426 2,583 2.000 0_ __ 0 0 3,000
Other Financing Sources
39200 InteAund Operatlng Transfer
Total Other Rnancing Sources 0 0 0 0 0 _________ 0 0
Toial Fire Dept. 376,932 343,186 317,665 324,467 198,196 355,141 304,404
1.L"ans Donation needed tn offset expenses in operaUng or small tods
1 of 1 Fire 4:49 PM 1 0/2 3120 1 3
soi�nr�n eudp.r
GENERAL FUND 101
FIRE DEPT(4?200)EXPEN8E
2010 201'I 2012 2013 8/3012013 2013 2014 Cherge
Actuai Actual Adual Proposed Year-to-Date Estlmated Proposed '13-'14
Account DescADtion ExPer�sses ExDerees ExPdhs Bud9et ExPdts ExPdtrs Bud9et Budaet Noles•
Persomei Services
101 Reyular Wages 8 Salaries 85,804 78.550 78,233 100,840 27,822 83,488 87,828
122 FICA Employer Con[dbutlon 8,209 4,899 4,879 6,258 1,725 5,175 5,433
�26 MEDICAREEmpoyerConhibulion 7,453 1,105 1,134 1,483 403 1,210 1.271
141 Unemplo�m�ent Compensatbn 53 178 -31 100 100 100
151 Workera CanP In�rence Premium 2 847 1 532 4.18� 4,057 4.289 4,300 4,429__
Total PB►somal Servlces 96 3B6 86,083 88.372 112 818 34,239 94.251 98.861 -12.3�9L
Materiei8 8 SUDDIies
200 Office Supplies 1,252 70 337 900 124 500 500
203 Printed Fortns 6 Papera 529 491 144 500 50D 500
209 Medical Supplias 2,785 1,749 550 2,500 518 1,250 1,250 1
210 Operating Suppiies 11,107 7,1�9 7.515 14,000 17,547 74.000 10.000 2
211 Geaning Supplies 55B 500 '.� �
212 Fuel 3,636 4,884 4,488 5,000 1,082 5.0� 6.000
217 Tuniout Gear 3 UNfams 6,914 793 8,508 9.500 6,307 9,500 12,500 3
221 Equipmerd PBrts 4,840 5 28� 3,366 5,000 344 5,0� 6,000
zz2 nres � � �
223 Building Repair&Supdies 2,084 934 4,377 5,000 1,043 4,000 4,500
240 Smali Tools&Mirar Equipment 10 362 7 723 4128 5.000 284 5,000 5,000
Total Malerials&Supplies 43 509 29 643 32 B92 �8,400 21.249 A5,750 45,250 -6.5196
Contraetual ServICe9
305 Medical Services 2.793 1,658 1,545 3,200 1.630 3.200 2.000
306 Persomel Tesling&Re�xuitrrrerrt 2,585 3,000 75'I 1,�0 2.500
309 Softwe�'e Support&MaiMenance 9.574 11.272 10,380 14,000 Z.885 11,000 17,DOD
310 Medical Training 4.185 3,785 1,238 18.D00 2,800 14,400 4,000 4
316 CoMerence 6 Semhiars � � �
317 Empoyee 7reirnng 6.543 9.311 3,981 5,000 1,110 8.000 8,000
379 Other Services 2,069 124 7S0 230 750 750
321 Telephone 1.834 1,899 1,818 2.000 747 2,000 2.000
3Y2 Postepe 1 B 50 50 50
324 State of MN-Firo ReUei 25,086 25,673 2�,986 21.�8.1' 2�,986
325 Cky Malch-Fire Relief 75.000 '58,260 18,256 19,200 19,200 18.259
331 Trevei Expenses 2,672 2,�73 1,700 3,500 1.090 3,000 3,000 5
334 Ucense/CDL 28 20 22 75 21 21 23
340 AdvertisinB 100 100 100
353 Sales Tex 143.92 900
381 Llability/Propertyfns�rence 70,372 92.895 11,420 11,&S9 8,064 9,084 9,335
387 Utiities 7.716 8,502 7.808 12,000 5,311 12,000 12,000
384 Refuse Disposal 225 218 810 780 370 780 800
385 Sewer Pumpinp&MeiMerience 1,246 1,215 994 1.500 1,471 3,000 2,500 8
401 Bldg Mainterrence 3,412 1.841 808 2.OD0 328 2,000 2.000
404 MacNnery 8 EquipneM Repak 13,994 8,492 12.128 10,000 12 90,000 70,000
407 Well Repair d Meintenance 90 98 90 20� 200 Z00
433 Dues 6 Subsaiptlons 1.052 1.388 886 950 584 950 1.000
438 A�ac Contractuel 1.4� 630 630 750
MO EveMs �26 Z.000 - 2000 �•`.�00
Total Contraduel Services 187 002 151 233 98 9B7 111.78A 28.348 125.378 114 355 2.3296
Capital OudaYs
540 Heavy MacNnery Capkal 5,254
550 Motor Vehides CaPkal
680 Fumiture&Ff�res 1,985 3,000 2,245 3,000 1,000 7
570 Oflice EqWpmeM 1 047 930 7 018 3,000 309 3.000 2 U00 8
Total CapHal Outlays 8 301 930 8 981 6,000 2.554 6,000 3.000 -50.009L
Transfers
720 Operatlrg Trarrefern 48 042 52 686 43�08 45.485 45485 42,908 -5.80%
TWaI Trer�slerg 48 042 52 888 431U8 45.485 45.485 42t938.-5.60%
Total Fire Dept.(422001 381,220 320,554 273,150 324.487 88,391 318.884 304.404_ _-6.18%
Noles: 1.Savfnps from Lakeview 4.No EMT VaiNnp for�rew recrulls 7.MIQowave.�ew desk
2.Monthly dimers,hoses,pag�a,no washir�machine or sales fa�c 5.More ofisite trairang ia oflkers 8.AV Equipment for Trafninp Room
3.���g� 6.Spit 50/50 wRh PW
�o{� FIRE 5:15 PM 10723/2013
Public Works(43000)
This budget includes personnel expenses for the Public Works Director,three full-time
Maintenance Workers and temporary employees for summer and winter street maintenance. The
draft budget includes funding for one new full-time Maintenance Worker. The temporary
summer maintenance worker position is not included in the 2014 budget though the Council
should discuss this in light of recent public comments at Council meetings the last couple years
related to road maintenance. The number of public works employees a City has should correlate
with the number of road miles maintained. The cities we used for compensation comparables are
not helpful in determining the number of public works staff: For example, Lindstrom with 27
miles of roads has 3 FT and 2 seasonal summer staff; Columbus with 54 miles of roads has 3 FT
employees, and Chisago City with 60 miles has 4 FT employees. Scandia has double or triple
the amount of lane miles (90) yet the same or fewer public works employees. The Public Works
Director has provided additional information and research on the number of employees needed to
properly staff the Public Works Department in the pages following.
The photos below provide just one example of how failing to complete proper maintenance will
impact the quality of our roadways.
lmproper ditching and
likely plugged or buried
culvert leads to ..r.��, �
-�� .,
'�=" weakening road base and � "�'�'� � •,�„•���;°, ��- {k� -.�.�. `
�_ � �� E buckling of the pavement '"
..- �: .
(Meadowbrook Ave) `� �� �
,�
, ; .���°�:�,�.„ , -
Overall the Materials and Supplies category is relatively unchanged. Reductions in salt are
offset by increases in operating supplies and small tools.Not having to pay sales tax will allow
the department to obtain the supplies and tools needed without increasing the levy.
The total Contractual Services category would be slightly decreased from the 2013 budget. The
largest expense continues to be Contractual Road Maintenance and Repairs (CIP Project PW-
002, $300,000.) 'This line item funds seal coating, tree trimming, street sweeping,dust control,
patching, and culvert repair and replacement. Employee training has been reduced because the
sewer funds should cover the sewer training costs since they are benefiting from the training.
Engineering,machinery repair and misc. contractual are also decreased.
The draft 2014 budget includes a transfer of$57,062 to the Equipment Replacement Fund,the
department's share of$100,000 in transfers to that fund.
Revenues to this budget are primarily property taxes, plus gravel tax revenues. Gravel tax
revenues have been increased to the projections in the EIS for the Zavoral Mine. There are no
transfers from the sewer funds as those expenses are charged directly to the sewer fund as they
are incuned. Approximately, 83.5%of the Public Works Director's salary is in this department
of the general fund along with about 94%of the other Public Works employees' wages.
20 10/24/20l 3
2014 Draft Budgef
GENERAL FUND 101
PUBLIC WORKS(43000)REVENUE
2010 2011 2012 2013 7/912013 2013 2014
Actual Actual Actual Proposed Year-to-Date EsUmated Proposed
Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washington Cry.Ta�c Settlement 567,183 649,808 788,033 883,898 471,746 883,898 851.896
31701 Gravel Taxes 13,034 14,665 8,900 10,700 10,700 21,802
31800 OtherTaxes
Total Property Taxes 580,217 684,473 796,933 894,598 471,746 894,598 873,688
Licenses&Permits
32150 Utiliry Permits 750 15D 750 300 150 450 750
Total Licenses&Permits 750 15D 750 300 150 450 750
Intergovemmerrtal Revanues
33401 LGA/MVHGAGJPERAAid 0
7otal Intergovemmental Afd 0 U � U 0 0 0
Charges iw Services
34106 Engineering ServiCes 2,880 3,595 834 500 0 0
34107 Assessment Search Fees
34109 Watet Usape 306 255 494 30� 300 300
34110 Escrow Reimbursement 4.260
34301 Damage Repairs 71 988 2,504 0
34303 Dust Control 4,020 3,248 3,190 3,254 1.812 1,350
34304 Reimbursement(or Services 625
34305 Other SVeet Service 569 0 585
Total Charges for Services 8,471 8,087 7,607 4,054 4,260 2,712 1,850
Olher Income
36250 Misc.Refunds 8,547 259 3,817 389 400
Totel Other Income 8,547 258 3.817 0 389 400 0
Other Financit�g Sources
39202 Contribudon from Enterprise Fund 1,149 1,149 2,041 9,890 9,89D 1
Total Other Flnancing Sources 1,149 1,149 2,041 8,890 0 9,880 0
Total Public Works Dept. 599,133 674,117 811,148 808,842 476,545 907,450 878,098
Notes: 1.No transfer as ail costs biiled directly to eMerprise fur�ds In 2014
1 of 1 PW 4:49 PM 10/23l2013
zouo�srt eudeae
GENERAL FUND 101
PUBLIC WORKS(43000)EXPENSE
2010 2011 2012 2013 8f30/2013 2013 2014 Change
Actual Actual Accual Proposed Year-to-0ate EsUmated Proposed '13-'14
Account DescrlpUon Expenses Expenses Expdtrs Budget Expdts Expdtrs Budget Budget Notes:
Personnel Services
101 Regular Wages&Saleries 82,962 86,409 128,475 155,565 89,497 157,380 185,534 9
102 OT Reg.Wages 7,323 A,150 3,254 8,521 1,988 8,521 7,835
104 Temp Employee Wages 7,898 2,588 5.220 8.081 3.383 8,081 3,291
121 PERA Coord.Empbyer Contribution 6,050 6,582 9,581 11.896 5,183 12,D28 14,056
1Y2 FICA Empbyer ConMbutbn 5,723 b.307 8.183 1D,673 4,339 10,786 12,129
128 MEDICARE ErnployerContr(butlon 1,379 1,255 1,928 2,d98 1,035 2,522 2,837
131 Flealth Insurartce EmdoYer CoMribution 18,471 27,102 33,9D0 42,882 24,640 d2,882 49,568
134 Lile Iruurance Employer Paid 304 410 483 659 316 859 878
135 D(s�ilfty Insurance Employer Paid 974 814 985 1,478 520 1,478 2,042
141 Unempioyment Compensation 163 2.787
151 Workers Comp insurance Pr�nium b78 2 824 8,824 8.144 12.060 12,060 12,422
Total Personr�el Services 131,659 137,705 203.580 250.375 122,970 256,377 290.393 15.98%
Materials 8�SuppUes
200 dffice Supplies 85 203 200 83 200 200
270 Operating Supplles 4,890 7,179 8,399 8,000 8,181 10,000 10,000
212 Fuei 13,274 11.993 77,967 25,000 11.543 25,000 25.000
221 Eqt�ipment Parts 7.219 7,264 7,211 8.000 1.514 8,000 7.500
222 Tires 3,812 5,547 1,078 1,100 1,100 3,000
223 Buil�ng Repair&Supplies 654 167 3,179 500 513 600 1,000
224RoadAAainlenanceSupplies 3.764 3,151 41,495 23,700 2,750 23,700 23,000
228 Gravel�Sand 58,060 15.256 14.361 25.650 26,850 25,650
229 Salt 10,498 48,000 22,241 42,000 42,300
240 Smeil Tools 8 Mirror Equipment 6 435 5 243 10 022 4,000 2,566 4,000 7,500
Total Materials d Supnlfes 97 9D9 55,864 114,351 144,750 47,392 141,450 145,150 0.6996
Conhactual Services
303 Engineering Services 21,473 27,595 21,550 40,000 9,333 30,000 32,500
305 Medk�l Services 402 308 870 1,500 43 100 1,000
317 Employee 7raining 1,071 90 280 2.500 1,540 2.500 1.000
319 Other Services 677 2,368 3,860 2.000 2,517 3,000 3.500
321 Telaphone 2,734 2,485 2,999 3,211 1,530 3,200 4,000
331 TravelExpenses 123 54 61 500 197 500 500
334 License/CDL 77 10 90 700 23 100 150
353 SalesTax �.092 2,200
36'1 Uabillty/Propertylnsurance 9,288 70,582 10,087 10,591 11,488 11,498 11,843
3S5 Insurence Clalms 500 500
381 UUIiBes 5,899 8,055 5,820 6,000 3,697 6,000 6,000
3gq Refusepisposal 150 409 1,027 500 316 600 1.00D
385 Sewer 831 809 662 1,000 981 2.000 2.500 2
387 Street Light UWfties 4,480 6.380 8,143 7.000 3.647 7,000 8,000
401 Bldg Maintenance 2,547 1,072 1,028 1.500 994 1.500 1,500
403 improverrients other ihan Bldg 497
404 Machinery&Equipment Repair 8,041 10,140 4,565 8,000 930 8,000 5,000
405 Contractual Road Mairtt,&Repeirs 190,892 281.210 256,048 300.000 35.799 300.000 300,000
438 Misc Cantractual 2,298 3,534 1,004 10,000 10,000 5,000
Total Contractual Servkes 24919D 333,598 318,391 394,402 74,136 388,198 383,493 -2.77Yo
C�I Outleys
530 CapitallmprovementsotherthanBidgs 11,237
540 tieavyMechlneryCapitel 45.053 15.000 10,818 13.500
550 RAotw Vehicles Cepftal �.� �.�
560 FumiGxe 8 Fixtures 1.694 500 522 600
570 Ofice Equipment 71 7>771
Tot81 Capkal OutleYs 71 59.755 65,500 11.340 64,100 -100.0096
Transters
720 OperaBnp Trensfers 28 598 52151 35,890 54,415 54,A15 57,082
Total Transfers 28 598 52,151 35,890 54,415 54 415 57,082 4.8896
Total Pu�ic Works(43000) _ 507,427 579,336 731,967 908,842 255,837 904,540 876,098 -3.60%
Notes: 1.New FT
2..50/50 spift with flre
1 ot t PW 5:15 PM 10/23l2013
��
I
Parks(45000)
This budget includes personnel expenses for the part-rime Office Assistant's tirne devoted to
recreation activities,which is budgeted at 0.16 FTE,an increase from 2013 budget. This
increase is to allow the position to be the main contact with the Parks and Recreation Committee
and would allow the Administrator to focus on the activities of the Economic Development
Authority. The draft budget also assumes the Office Assistant would no longer be involved with
the Farmers' Market which would become a separate entity as voted on by the Parks and Rec
Committee in June. The budget also includes seasonal ernployees for the ice rink and summer
recreation programs, and the part-time seasonal grounds maintenance position. Hours budgeted
for these positions are the sarne as 2013.
The Materials and Supplies category is increased due to the department being charged for fuel
for mowers to cut grass at park facilities (previously charged to the Public Works Department)
and the budgeting of$500 for equipment parts,which was zero in the 2013 budget. The
operating supplies budget was decreased because the cost of the t-shirts for dodge ball were
moved to the Events line item.
Many line items were decreased in the Contractual Services category to more closely align with
actual expenditures. Committee reimbursement was reduced to reflect the change in
mernbership from 7 to 5. At their June meeting,the Park and Rec Committee recommended
removing funding for the Farmers Market from the Advertising line item (340) and that the
market become a separate entity. The Events line item includes$400 for dodge ball t-shirts and
$100 for Vinterfest supplies; consistent with past expenditures.
There aze no Capital Outlays planned from the general fund in 2014 for the Parks Department.
The Bone Lake Association is requesting$5,000 to fight invasive species. This represents one-
third of the proposed$15,000 cost. A copy of the letter requesting these funds is included with
the budget materials. Staff has not included this expenditure in 2014. If the Council should
decide to include funds for this purpose, staffwould recommend they establish some guidelines
to help make future decisions on similar requests. Scandia has a number of lakes and the City
owns property on neazly every one. As was discussed at the May workshop with the Carnelian-
Marine-St. Croix Watershed District,many lakes are facing this issue so a policy on how the
City would participate,if it does participate, in this type of funding should be determined.
Revenues to this budget are generally property taxes, with some revenue from participant fees
and facilities rentals.
21 10I24/2013
�
2014 Draft Budget
GENERAL FUND 101
PARKS 8 RECREATION(45000)REVENUE
2010 2011 2012 2013 7!9/2013 2013 2014
Actual Aclual Actual Proposed Year-to-Date Estimated Proposed
Account Descriptbn Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washing0on CtV.Tax Serilement 43.670 43,894 43.195 58,023 24,308 58,023 48,230
Total PropertyTaxes 43,670 43,894 43,195 58.023 24.308 58,023 48.230
Intergovemmentel Revenues
33640 Other Grerds 1 D00 4.973
Totai iMergovemmental Ald 1,000 4,973 0 0 0 0 0
Cherges for Services
34750 P�ilitieS RerNel 482 616 268 300 477 500 500
34790 Recreation Proorams 8,482 11,407 9,911 8,000 6,256 8,000 7,300
Total Charges for Services 8,944 12,023 10.179 8,300 6,733 8,500 7,800
Other Income
36230 Donations 620 1,100 0
36250 Misc.Retunds 24
Totai Other Ineome 844 1.700 0 0 0 0 0
Totai Parks&RecreaUon Dept. 54.258 61,990 53,374 86,323 31,041 66,523 56,030
1 of 1 Parks 4:49 PM 10/23/2013
701IOrNt Buel�pf
GENERAL FUND 101
PARKS&RECREATqN(45000)EXPENSE
2010 2011 2072 2013 6/'.i0/2013 2013 2014 Chenge
Actuai Actual AcWsl Adopted Year-bo-Date Estimated Proposed '7&'14
Account Desc' ' n E nses E nses Ex trs Bu t Ex Ex Bud t Bu et Notes:
Personnel Serviees
101 Reguler Wages d�Seleries 2,726 2,703 3,149 3,121 1,468 3,121 6,182 1
104 Temp Empbyee Wages 14,679 96,883 14,387 15,672 4,977 16.672 15,818
121 PERA Coord.Empbyer Contributlon 194 89b 365 226 106 226 378
122 FICAEmpbyerContributfon 1,175 7.184 1,041 1,165 365 1,165 1,302
128 MEDICARE Empbyer Contribution 285 284 275 272 93 272 305
141 UnempbyrnentCompeneatbn 1,141 3,711 868
75'I WOAcers Comp Insurance Premium 576 2 714 1 068 876 587 800 824
Totai Personnel Servk:ea 20 778 21774 21.143 21.332 7,577 21,256 23,807 11.BOY.
Materiels&SupPies
20D OfBce Supples 10 30 50 7 80 50
203 Printed Fortns 3 Papera 408 329 387 450 367 387 400
210 Operatlng SuppMes 1.193 1,848 2,155 2.000 301 1.600 1.600 2
212 Fue! 417 254 231 350 202 950 950 3
22'1 Equ�merrtParts 756 177 418 500 500
223 Buliding Repei�8 SuppGes 808 283 500 �
240 Smal Tools&Minor Equipment 445 284 300 300 400
Totel Materiab d.SuDP�es 2 756 3,238 3.487 3,8b(1 '1,294 3,767 3,950 8.22Y.
ConVactual Servlces
312 Planr�ng Sen�ces 3,109
313 Commilfee&Commission Reimburs 1,5B0 7,p8D 1,560 2,180 800 1,200 1,200
319 Other Servkes 5,903 8,152 5,572 5,500 8 5,500 5,575
322 Postage 745 159.31 �64 200 170 175 775
340 Advertising 116 450 2,000 877 2.000 1.075 4
353 Sales Tax 76 41 18 90 b2 90 50
381 LiflM�tylProperty Insurence 5,254 1,267 4,742 4,979 8,018 8.018 8.799
381 UtARies 3,46] 4,852 3.284 b,000 2,120 4,000 S.ODO
384 Refiise Disposal 2,542 2,729 3,034 3,500 673 3,250 3,500
385 SewerPumping and AAaintenance 333 3,0� 1,189 2,500 3.000
401 Bldg Maintenance 627 993 500 500 S00
404 Machinery&Equ�mentRepair 1,817 612 306 '1,000 370 1,000 500
438 Miac Contractual 231.65 53B 1,000 500 500
439 Relundslssued 635 144 285 50� 220 50� 500
MO EveMs 592 1 077 731 2,000 128 500 500 5
Total Contractual Services 22 418 22 502 21.015 31.429 12.425 27.733 28,274 -10.04%
CeP�tai Outleys
530 Cepltal Improvemer�other than Bldgs 1 497 2 400 9 912 9,972
Total CeWtai Oudays 1 497 2,400 9.972 9,912 -100.00%
Tranefers
720 Operdting Transfers 2 444 3 755
Total Trsnaiers 2 444 3 755
Totel Park&Recreation(45000) 48,380 58.767 48.045 68.322 21,298 82,888 56.030 -15.b2%
Notes:
t.lncrease In Ofik:e Asst houre to cover PRC issueslAdmin no bnger attend PRC meetlngs
2.Reduced because Dodgebal t-sNrt moved to events and br reduc6on in sales Oax
3.Puel tor mowing now charged to Parks,rather than PW budget
4.575 tor Vinterfeat Ad,51.000 misc edvertising.nothmg for Fertners Market
5.5100 for Vlnterfest Supptea.5400 for podgeDaN t-shirls
1 of 1 PARKS 5:18 PM 1012312018
Community Center(45I80)
This budget represents the costs for maintaining the Community Center Building and the
"Annex", and contractual services and part-tiine staffing for cleaning and monitoring events.
Building Maintenance(line item 401)was increased to account for the new mat service at the
Community Center started in 2013. This increase is offset by other reductions that result in the
overall budget changing little.
Revenues to this fund include rental fees for the Community Center and the Annex,which is
leased to the Scandia Marine Lions Club. Facilities Rental has been increased to $11,000 for
2014 based on a review of prior years.
22 10/24/2013
`
2014 Oraft Budget
GENERAL FUND 101
COMMUNITY CENTER(45180)REVENUE
2010 2011 2012 2013 7/9/2013 2013 2014
Actual AcWal Actual Proposed Year-to-0ete Estlmeted Proposed
Account Description Revenue Revenue Revenue Reve�ue Revenue Revenue Revenue Noles:
Taxes
31000 Washington Cry.Tax Settlement 26,425 49.425 40,834 31,763 16,953 37,763 28,697
31701 GravelTaxes
31800 Other Taxes 0 0 0
Tatal Properly Taxes 26 425 49 425 40.834 31,763 16,953 31,783 28,B97
Charges for Services
34740 Coifee Sales 10 15 10 20 10 10 10
34750 Factlitles ReMal 12,855 8,265 9,750 8,405 9,754 11,000 11,000
34780 Geaning Fees 191
Total Charges for Servfces 12 856 8 280 9,760 9,425 9,784 11,010 11,010
Other Income
38230 Donatlona 230 0 0
Toml Other Income 230 0 0 0 0 0 0
Totel CommunilY Genter Dept 39,512 60,080 50,594 40.188 28.717 42,7T3 39.707
1 of 1 CommCb 4:49 PAA 10/23lZ013
v
20f1 Drah Budg�t
GENERAL FUND 101
COMMUNITY CENTER(45180)EXPENSE
2010 2U11 2012 2013 6/30/2013 2013 2014 Change
Actual AcWal Actual Proposed Y�r-to-Date Estimated Proposed '13-'14
AceouM Description Expenses Expe�ses ExPdtrs Budget Expdts ExpdVs Budget Budget Notes:
Personnel Services
101 Regular Wages&Salaries 1.350 660 800 720 360 720 720
122 FICA Empbyer Contribullon 47 19 45 45 45
126 MEDICARE Empbyer Contribution 20 10 9 10 5 10 10
151 Workers ComD��surance Premlum 173 2,822 469 487 32 35 36
Total Personnel Services 7.589 3,510 1,078 1,282 397 810 811 -35.74%
Materials 8 Supplies
210 Op�ratinp Supplies 5,171 2,684 3,951 6,713 1,293 8,000 5,000
223 Bulldin9 Repair&Supplles 1,121 1,403 887 1,000 479 1.000 1.000
Totel Materials 8 Supplies 6,293 4,087 4,818 7,713 1,773 7,000 6,0� -22.2196
Contradual Servfces
334 License/CDL 35 1,139 841 630 35 900 928
353 Sales Tax 108 200
361 LiabililyfProperry Insurante 2.029 1,590 1,385 1,433 2,284 2.284 2,353
381 Udlftles 70,026 10.875 9,594 12,000 5,523 12,000 12,000
384 Refuse Disposal 1.407 1.424 1,869 1,500 642 1,500 1,600
385 Sewer Pumping 8 MatMenance 170 2,148 2.218 3,500 1,747 3,500 3,000
401 Bldg Malntenance i2,485 77.718 8,268 9,650 4,214 9,650 11,015
404 Machinery 8 Equipment Repair 220 382 1.479 1,000 1,000 1,000
406 GrouMs Care 6,210 1.915 1,000 500 500
407 Well Repair&Maintenance 8,223 5,579 500 500 500
439 Refunds Issued 2 170 610
Totel Contractual Services 28,542 48,120 32,918 31,213 14,553 32,034 32,896 5.39%
Capital Outlays
520 Capital improvements to Bidgs 4,763
530 Capital Improvements other than Bidgs 3.724
Totai Capital Oullays 4.783 3,724 #DNlO!
Totsl Community Center(45180) 36,424 60,480 42,538 40,188 16.723 39,844 39,707 -1.2096
Notes:
1 ot 1 CENTER 5:16 PM 70/23/2013