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4. Budgets for Other Funds (Part 3) DEBT SERVICE FUNDS BUDGETS Expense and revenue budgets were prepared for the five debt service funds. The property tax levy for debt service is based on principal and interest payments plus the statutory 5% coverage,less any assessments and interest revenue. A new debt service fund(2013 Equipment Certificate,Fund 313)has been added in 2413 and 2014 to account for the new outstanding equipment certificates approved by the Council in June 2013. The proceeds of which are currentiy planned for the purchase of the fire truck and a dump truck with plow. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds. The pages labeled"DMS13Prepaid"reflect a partial prepayment of the GO Building Crossover Refunding Bonds of 2005 (Fund 310). The draft budget reflects the Council's action to prepay some of these bonds with fund balance. 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•:.•.•.'�. �O �O �D �D �O �O �O �D �O �D �O �� r�':':::'C 2014 Draff Budgef DEBT 3ERVICE FUNDS REVENUE BUDGETS 2007 BLACKTOP(FUND 307) 201D 2011 2012 2013 71912013 2013 2014 Actual Actual Adual Proposed Year-to-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Reverwe Revenue Revenue Notes: Tazes 31000 Washington CtY Tax Seltkment 184 845 179.529 146,902 143,635 71,878 143,635 134,609 TotalProperlyTaxes 184,845 179.529 146.9U2 143,635 71,818 143,635 134,809 Other Income 36100 Spacial AssessmeMs 31,137 47,418 32.248 23,704 15,615 23,704 22,198 362101nterestlncome 1,178 1.231 914 1,311 1,10U 1,100 36250 Misc.Refund Total Other Income 32,309 48,649 33,160 25,015 75,615 24,804 23,298 Other Financing Sources 39200 Interfund Operating Transfer 53,378 Total Other Financing Sources 53,378 0 0 0 0 0 0 Total 2007 Blacktop(307) 270,532 228,178 780,062 168,650 87,433 1B8,439 157,907 FIRE HALUPUBLIC WORKS(FUND 310) 2010 2011 2012 2073 7/912013 2013 2014 Actual Actual Actuai Proposed Year-to-Date Estlmated Proposed Account Dexriptlon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: �Taxes 37000 Washington CtY.Tax Setdement 118,958 120,900 120,822 117,187 58,594 117,187 42,852 TotalPropertyTaxes 118958 12(f,900 120,822 117,187 58,594 777,187 42,852 Other Income 36210 Interest Income 1 381 1.089 707 1 332 870 870 Total Other Income 1 381 1 089 707 1,332 0 870 870 Total Fire HaII/Publk Works Bond(310) 120,339 121,989 12i,B29 118,519 58.594 118,057 43,722 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES(FUND 311) 2011 2012 2013 7/9/2013 2013 2014 Actual Actual Proposed Year-to-Pate Estimated Proposed Accourrt Descriplion Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 WashingWn Cty.Tax Settlement 51.484 83,942 48,271 21,036 46,271 45,297 Totsl Property Tanes 0 51.484 83,942 46,271 21,036 46.2T1 45.297 Other Income 36210 Interest Income 134 171 391 20D 200 Tofal Other Income 0 134 771 391 0 20D 200 Total Equfpment Certificales 0 51,618 _ 84,113 48 862 21,036 46,471 45,497 �o p DEBT REVENUE 4:50 PM 10/23/2013 2014 Draft Budget 2011DUMP TRUCK EQUIPMENT CERTIFICATES(FUND 312) 2011 2072 2013 7/9/2013 2013 2014 Adopted Actual Proposed Year-to-Date Esdmated Proposed Account Descriptlon Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes as 1 n . ax ettlement 35 910 20 055 35 910 34 965 Total ropeAv Taxes 0 0 35,910 20,055 35.810 Otherincorne 36210 Intercst Income 0 7otal er ncome 0 0 0 0 0 o qu�pmen e ica s 2013 FIRE TRUCK/DUMP TRUCK EQUIPMET CERTIFICATE 2011 2012 2013 7/9l2013 2013 2014 Adopted Acwal Proposed Year-to-Date Estimated Proposed Account Desc�Uon Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31D00 Weshington CtY Tex Settlement �•783 �Totel PropertY Texes ��7� Other Income 36210 Interest Income 0 Total Other Income Total Fire 7ruck/Dump Truck Equipment CerdBcate: 0 89,783 ata ebt Servke 990,871 ,7 5, 369,741 187,117 3 ,877 35 , 4 2 0 2 DEBT REVENUE 4:50 PM 10/23/2013 20ft D�k Budg�t DEBT SERVICE FUNDS EXPENSE BUD(3ETS 2007 BLACKTOP{FUND 307) 2010 2071 2012 2013 6J30t2(113 2013 2014 Charge Actual Actual Actual Adopted Year-to-0abe Esdmated Proposed '13=14 Account DescripUon Expenses Expenses Expdt► B� ExPdfs EuPdtrs Bud9ei Bud9et Noles: DCbt SeNiCB 601 Long Term Debt Principal 135,000 135,000 135.000 935.000 130,000 671 Long Term Debt Interest 41,043 35,980 30,850 25,619 12,809 20,388 StatutotY 5%Cov6re9e RAquirern9nt 8,031 7.519 Total Debt Serviee 176 043 170.980 185.850 188,650 12.809 157,807 -7.85% Conkactual Services 820 Fiscal A�ent Fees Totei CorHrectuai Services Transfers 720 Ooerating Transfers Total Transfers Total 2007 Blxktop(307} 176.043 770,980 1 B5.85D 188,650 12.809 157,907 -7.65% FIRE HALUPUBUC WORKS(FUND 310) 2010 2011 2012 2013 6/30/2013 2013 2014 Chanpe Aclual AcWal Actual Proposed Year-to-Date Estimated Proposed '13-'14 Account Descrip8wi Expenses Eacpenses Expdtr Budget Expdts Expdtrs Budget Budget Notes: Debt Service 6D1 Long Term Debt PrinGpal 90,000 95,000 700.000 100,000 40,000 611 Lorg Term Debt Interest 23,293 20,143 16,675 12,875 6,438 1,840 Stawlory 5%Coverage Requirement 5�644 2,082 Total Oebt Service 113 2B3 115143 716,875 118,519 6,438 _ 43,722 �2.03% Contractual Services 620 Fiscal Agent Fees Total CaitreGuai Services Transfers 720 OperaUng Transfers Total Transfers Total Fire HaiVPublic Works(310) 173,293 115,143 116,675 118,519 6,438 43,722 -62.0396 2010 FIRE RESCUE TRUCK E4UIPMENT CERTIFICATE(FUND 311) 201i 2072 2013 6/30/2013 2013 2014 Change Adual Acwal Proposed Year-to-0ate Estimated Proposed '13-'14 Account D�seription Expenses ExpdV Budget Expdts Expdtrs Budget Bucigei Notes: Debt Service 801 Long Tertn DeM Principal 40,000 40,000 40.000 40.000 4��000 611 Long Term Debt Interest 9,020 12.533 4,440 2,480 3,330 Ststutor�°k Coverafle Requirement 2,222 2,167 Total Debt Service d9,020 52,533 46,862 - _-42,480 45.497 -7.19�0 Contractual SeMces 82U Fiscal Agent Fees Total Conuactual Services Transfers 720 OperaBng Trensfers Total Transfers Total Equipmerrt Certlfkxtes(311) 49,020 52,533 48.662 42.480 45.497 -7.1996 ��p DEBT 5:17 PM 10I23I2013 aoet v,arr a�a DEBT SERVICE FUNDS EXPENSE BUDGET3 2011 DUMP TRUCK EQUIPMENT CERTIFICATE(FUND S12)• 2011 2012 2073 6t30/2013 2013 2014 Chanqe Aclual Actual Proposed Year-to-Date EsUmated Proposed '73'74 AccouM Descrtption Expenses ExpdV Budget Expols Expdtrs Budget Budpet Notes� Debl Servlce 601 Long Term DeM Principal 40.000 30.000 30.000 30,000 611 Long Term DeM interest 9,020 5,025 4,200 2,100 3,300 Statu��+y 5%Coverage Requirement 1,751 1,770 1885 Total Dsbt Service 49 020 36.778 35,910 2,100 34.985 Contradual Services 820 Fiscal Agerrt Fees Total Cornractual Services Transfers 710 Residuai Eq�ty TransFers 720 Operati►g Transfers Total Transiers Total Equlpment Certlficates(312) 49,020 36,776 35,910 2,100 34,965 FlRE TRUCK/DUMP TRUCK(FUND 313) 2013 2014 Chan� EsGmated Proposed '13-'14 Accouni DescriPtion ExPdtrs Bud9et Bud9� Notes: Debt Service 601 Long Term Debt Principal �"•� 611 Long Term Debt Interest »�4� StaWlory 5%Coverage Repuirement 3.323 Total Debt Service 69,783 #QIV/O! Contractual Servfces 820 Fiscal A�ent Fees rota�comraaual serv;ces Trensfers 710 Residual EquityTransfers 720 Operating Transfers Total Transfers Total Fire TrucklDump Tnuk(313) 89.783 #DN/0! Totei Debt rvice 384.1 ,834 .741 351,874 �d.83% 2 of 2 DEBT 5:17 PM 10123C2073 CAPITAL IMPROVEMENT FUND BUDGET There are three proposed expenditures from the Capital Improvement Program in 2014: A-006, Electronic Data Storage ($12,500), F-018 Back-up Generator($36,000) and PR-019,Log House Landing Improvements ($20,000). The Back-up Generator will be portable and shared between the Fire Department and Public Works for sewer stations. The Log House Landing Improvements to the lower landing area assumes a 50%cost share with the Carnelian-Marine-St. Croix Watershed Dishict. The pmposed revenue to this fund is$95,500 from the property tax levy,plus a small amount of interest. The fund balance at the end of 2013 is projected to be around$21�,000. The fund balance at the end of 2014 would be about$239,250. 24 1 Q/24/2013 ak 8u et I� 20i4 Dr dg CAPITAL IMPROVEMENTS(FUND 401)REVENUE 2070 2011 2012 2013 7I9/2013 2013 201� petual qctual Aclual Proposed Y�r-to-Date Estimated Proposed q�m p��p�� Revenue Revenue Revenue Reverue _Revenue Revenue Reverue Notes: Taxes 31000 Washinsiton Cty Tex SetdemeM 30 000 38 500 107 617 91,296 45.848 91,296 9A.400 Total Property Texes 30 000 38 500 107 611 91,296 45,648 91 298 94,400 Inldgoverrvnantal Revenuea 33407 LGA 0 33640 Other Gra�s 30 000 Total InlergoverrxneMal Aid 0 0 0 30 000 0 0 0 aner�ncome 36210 Interest Income 1 660 1 353 908 1,223 7,100 1.100 TotalOtl�erincome 1860 1353 906 �,223 0 1,100 1.100 Other Finandng Sourcea 38200 IMertund OperetlnA Trerw(er Total Olher Financira Sourcec 0 0 0 0 0 0 0 Tolal CaDital�mprovemerntss FurW 40a 3'I,880 39.853 108,517 122 518 45.648 92,396 95,500 �p{� CAP IMP REVENUE 4:50 PM 1 012312 0 1 3 mt�o�.rt e�ee« CAPITAL IMPROVEMENTS(FUND 101)EXPEN3E 2010 2011 2012 2813 6/30/2013 2013 2074 Change Actua� Actual Actual Proposed Year-to-Daie Estlmated Proposed '13'14 Account Description Expenses FxPenses ExPdtrs B�dcet Expdts Expdtrs Budget Budgat Notes: ConVactual Services 30S Other Professlonal Servkes 312 Planning 5ervices Total Contractual Services cear�i o�v� 510 Capital Outlay-Land 512 Eesement Acquislion 520 Capital Improvements to Bldgs 39,295 20,173 �.� 530 Capilal Improvemenls other than eklgs 30.000 4,018 15,000 68.250 1 540 Heavy Machinery Capltal 550 Motor Vehicles Caa�ta� Total Capital Outlays 39 295 20 173 3D,000 4.018 51,000 88,250 Trar�sfers 720 Operatirg Trar�sfers 99,801 Total Trar►sfers �.�� — Totel Capital ImRxov�nents(401) 39,295 20,173 98,60i 30,000 4,018 51,000 68,250 Notes: 1.Electronic Data Storage,Generawr and Log House Landing 1 of 1 CAP IMPROVE 5:17 P6A 10123/2013 i PARK CAPITAL IMPROVEMENT FUND BUDGET There are no planned expenditures from the Park Capital Improvement Fund in 2014 unless grants or donations are obtained. No significant income is anticipated. The projected fund balance at the end of 2013 is$8,000 and would remain the same for 20]4. 25 10/24/2013 I 2o�a ararr sudger ; PARK CAPITAL IMPROYEMENTS(FUND 404)REVENUE ' 2010 2011 2012 2013 7/8/2013 Z013 2014 Actual Acluai Actual Proposed Year-to-Daie Estlmated Proposed ' q�t pescri tip� Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notea: Intergovemmental Revenues 33640 Other Grarrts 0 98,000 47.500 Total IMe vemmentai Aitl 0 0 0 98,000 0 0 47,500 Charges for Serv(ces 34�80 Park DediCBUon Fees 0 3 000 Total Charges for Servlces 0 3 000 0 0 0 0 0 Other Income 36210 Irrterest Ineome 145 88 44 78 45 45 36230 Donations 340 1.000 0 Total Otlrer Income 48.5 1 088 44 78 0 45 45 Total Park Capital Improvemenls Fund 404 485 4,088 44 98.078 0 45 47,545 � - �� PARK CAP REV 4:51 PM 10/2312013 mr�w.n suaee� PARK CAPITAL IMPROVEMENTS(FUND 404)EXPENSE 2010 2011 2012 2013 Actual Actual Actual Adopted fi/3012013 2013 2014 Change Accaunt Description Experues Expenses Expdtrs Budget Year-to-Date Estimated Proposed '13-'14 Contractual 5ervices 302 Surveying 4.940 1.�` 303 Engineering Sarvices 312 Plenning Services Total Contractual 5ervices 4 940 1,450 �DNlO! Capital Outlays 530 Capital Improvemenis other than Bldgs 98 5 479 3 575 103,000 S,OOQ 47,500 Total C�ital Outla�rs 98 5 479 3 57b 103.000 5.000 47,500 -53.8896_ Total Dept.Fund A04 5,038 5,479 3,575 103,000 1,450 5,000__ 47,500 -53.8896 Notes: 1 of 1 PARK CAP IMPROVE 5:18 PM 10/23J2013 EQUIPMENT REPLACEMENT FUND BUDGETS The only planned expenditure from the Equipment Replacement Fund in 2014 is a dump truck with plow(PW-006). Revenues shown are$100,000 in transfers from operating budgets,plus a small amount of interest. The fund balance at the end of 2013 is projected to be about$322,400. The fund balance at the end of 2014 would be$423,400,not including any revenues that might be realized from the sale of old equipment. Although an expenditure is planned in 2014,it won't impact the fund balance because the funding would come from the 2013 Equipment Certificate revenues. With a$100,000 annual contribution,the fund would be close to cash-flowing for the years 2014 through 2018, assuming equipment replacement costs do not increase and revenues from the sale of old equipment are at least$70,000. 26 12/4/2013 2014 Dralk Budget EQUIPMENT REPLACEMENT(FUND 408)REVENUE 2010 2011 2012 2013 7I9I2013 2013 2014 Achiai Actual Adual Proposed Year-to-Date EstimetecJ Proposed Account Deacripdon Revenue Revenue Revenue Reverwe Reverwe Revenue Revenue Notes: Taxes 31000 Washington Cty Tax Settlement 0 1 713 0 Total PrOperty Taxes 0 0 1 713 0 0 0 0 OtFier Income 38210 Irderest Income 817 1,A53 371 1.000 1,000 36250 Mlsc.Refunds 380 38280 Sale of Equiprnent 5 722 7 941 Total Other Irxpme 6 779 3 394 0 371 0 1,000 _ 1,000 Other Finsndnq Sourc:es 39101 Sale of General Fixed Assets 39200 IMerlund Operatfng Transfer 80,�0 110.000 80.000 100.000 100.000 100.000 39350 CeNficate Of Indet�tedness 200 000 150.000 TOt81 OUler Finanan0 Sources 280 000 260 000 80 000 100.000 0 100.000 100.000 Total EquipmeM Replacement Fund 406 288,719 263,391 81.113 100.371 0 101,000 701,000 1 of 1 EQUIP REPI 4:51 PM 10/23J2013 i � � � �t.��„� � t EQUIPMENT REPLACEMENT(FUND 408)EXPENSE � 1 2010 2011 20t2 2013 6/30l2(113 2013 2014 Change � Actual Actual Actual Adopted Year-to-0ate Estimated Proposed '13-'14 � Accour�t Descriptio� Expenses Expense Expdtrs Budget ExpdLs 6cpdfrs Budget Budget Notes: ' Coniractual Services � 304 Legal Services Z g� � Total Contractual Services 2 598 0 0 0 0 0 0 Capital Outlavs 54p Heavy Machinary Capital 192.744 5,588 550 Motor Vehkles Capttal 143 262 93.913 300 000 0 344,953 200,000 Total Capftal Out�avs 192 744 148 828 93 913 300,000 0 344,953 200,000 Total Equlpment Replacement Fund(406) 195 340 148.828 93,913 300,000 0 344,953 200,000 Notes: � � I � � � 1 of 1 EQUIP REPLACE 6:26 PM 12/3/2013 LOCAL ROAD IMPROVEMENT FUND BUDGETS *�NEW FOR 2014** Staff is proposing the Council create a new fund in 2014 called Local Road Improvements. This fund would segregate funding specifically for road projects. Seal coating, crack filling and patching would continue to be budgeted in the Public Works Department of the General Fund but mill and overlay,reconstruction or new construction projects could be funded from this fund. Revenue for 2014 is proposed to come from a transfer of$200,000 from the General Fund which represents the amount above 50%of general fund expenditures in the unrestricted,unassigned fund balance at the end of the year. These are one-time funds that have accumulated over the years as revenues have exceeded expenses. Staff is also proposing that$127,704 is levied in 2014 and added to this fund so that tota12014 revenues would be$327,704. Additional revenues to the fund could include assessments or franchise fees as well. � There are no expenses for this fund proposed for 2014 as the Council has not yet identified any specific road projects to pursue. 27 10/24/2013 2014 Droft Budget LOCAL ROAD IMPROVEMENT FUND(FUND 408) REVENUE BUDGET 2014 Proposed Account Description Revenus Notes: Taxes 31000 Washington Cty. Tax Settlement 127,704 31701 Gravel Taxes 31800 OtherTaxes Total Properry Taxes 127,704 Licenses&Permits 32150 Utility Permits Total Licenses &Permits Intergovernmental Revenues 33422 Other State Grants&Aids 33640 Other Grants Totai Intergovernmental Aid 0 36100 Special Assessments Other Income 36210 Interest Income 36230 Donations 36240 Insurance Refund Total Other Income � Other Financing Sources 39101 Sale of General Fixed Assets 39102 Compensation for Loss of GFA 39202 Contribution from Enterprise Funds 39200 Interfund Operating Transfer 200,000 1 39300 Bond Proceeds 39354 Certificate of Indebtedness Total Other Financing Sources 200,000 Total Local Road Improvement Fund 408 327,704 1. Excess unrestricted, unassigned above 50%of GF Expenses 2014 Draft Budget LOCAL ROAD IMPROVEMENT FUND(408)EXPENSE 2014 Proposed Account Description Budget Notes: Contractual Services 302 Suroeying 303 Engineering Services 304 Legal Services 308 Other Professional Services 405 Contractual Road Maint. &Repairs Total Contractual Services Capital Outlays 510 Capital Outlay-Land 512 Easement Acquistion 530 Capital Improvements other than Bldgs Total Capitai Outiays 0 Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers 0 Total Capital Improvements(408) 0 201 SEWER PROJECT BUDGETS The 201 Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations,major repairs and eventual replacement of systern components. Beginning in 2014,Personnel Services related to the operation and maintenance of the 201 System will be charged directly to the fund rather than having operating transfers to the general fund. Hourly employees will account for thei.r time on each time card and salaried employees will have a set percentage of their salary chazged to the 201 System each pay period. The following percentages of wages/salaries were assumed for the 201 System in 2014: Administrator-1%,Treasurer-1%,Director of Public Works-12.5%and Maintenance Workers- 10%and 3%.These amounts were arrived at based upon experiences from the last six months. Benefits such as health,life and disability were not charged to the sewer budget because the added time to separate those billings would outweigh the benefit to the general fund. The Materials and Supplies category expenses are similar to 2013. Contractual Services now includes the cost of employee training related to sewers. The sewer training costs have been split 75%to the 201 System and 25%to the Uptown System. Telephone costs are projected to increase with the addition of new dialers on the control panels. Pumping costs were decreased significantly based on 2013 experience. Over all,the Contractual Service category is down. Capital Outlays proposed for 2014 includes replacement of three control panels,pumps and a master station. No rate increase is proposed for 2014. 28 12/4/2013 20l4 Draft Budge! 201 PROJECT SEWER FUND S02 REVENUE 2010 2011 2012 2013 9/3W2013 2013 2014 Actual Actual Actual Proposed Year-taDate Estlmated Proposed AccouM Descripdon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: 36100 Special Assessments 5,475 4,258 5,151 5,000 4,437 5,000 5,000 Other Income 36210 IrRerest Income 1,358 1,206 723 563 T80 700 36250 Misc.Refunds Total 01her Income 1.35B 1.206 723 563 0 780 700 Proprietery Fund Revenues 34401 Sewer Charges 61,236 81,945 70,898 65,10� 50,898 65,100 65,100 37250 Sewer ConnectloNReconnecUon Fees D Total Aroprietary Fund 81.236 61.845 70,696 85.100 50.89$ 65.100 65,100 Total 201 Prolect Sewer Fund 802 68,069 87.407 76,570 70,863 55,335 70,880 70,600 1 oi 1 201 SEWER REV 4:52 PM 1D/23/2013 201�Draft Budyet 201 SEWER PROJECT(FUND 802)EXPENSE 2010 2011 2012 2013 10i31/2013 2D13 2014 Change Actuai Actual Actual Adopted Year-taDete Es6mated Proposcd '13'74 Account Descriptlon Expensa Expenses Ettpdtrs Budget Expdts Expdtrs Budget 8udget Nates• Personnel Services 101 Regular Wages�Saleries 2.784 3.500 15,830 127 PERA Coord.Employer Contributlon 177 1.148 122 FICA Employer ContribuUon 160 981 128 MEDICARE Employer Contribudon 37 230 7otal Personnel Services 3,158 3,500 18,189 fiDNlO! 1 Materials&Supplies 200 OfFlce Suppiles 148 75 75 75 203 Prirrted Fortns&Papers �1 210 Operatlng Supplles&Equfpment 900 200 2d8 248 200 212 Fuel 227 Equfpment Parts 240 Small Toois&Minor Equipment 4 728 Total AAaterials 8 SuPdles 71 5.778 275 248 323 27S ContrecWal Services 302 Surveying #REF! 303 Englneering Services 24,447 2,641 2.800 1,000 304 Legal Services �.�� 306 Personnel Testinp&Reuuitment 3p8 Other Professional Services 1,825 1,825 309 Soflwara Support$Mairrienance 311 PermRFees 505 680 505 1,316 1,000 317 Employee Training 923 923 2,100 319 Other Services 321 TNephone 814 962 1.025 824 1,877 2,300 1,538 322 Postage 331 TravelExpenses 334 License/CDL B� 6� 351 Legal NoUces Publishi�g 353 Sabs Tax � � 361 Liabflfty/Properrylnsurance 1,299 2.758 1.638 1.719 1,111 1.111 1.144 381 Ulilities 1,446 1.757 1,837 1,800 1.389 1,878 1.750 385 Sewer Pumping 6,444 13,700 4,834 5,000 8,500 386 Operatlon&Maintenance 32,418 54,091 45,757 13,376 11,509 13,376 10,952 403 Improvements other than Bldg 404 AAat�inery&Equipment Repair 5,315 5,000 16,166 16.166 5,000 414 EquiFxnent Rental 735 150 433 Dues&Subscriptbns 438 Misc Contractual 938 742 6,325 5,085 5,085 2,50D 439 Retundsissued Total ConVactual Services 3T,420 60,987 88,006 44,195 48,230 51,334 33,632 -23.90% Capitai OutlaYs 510 Capital Outlay-Land 512 Easemerrt Acquistion 520 CapBal Improvemenis to Bldgs 530 Capital Improvements other than Bidgs �2�,00� 2 540 HeavyMathineryCapital 550 Motor VehiGes Caphal 560 Fumiture&Fixtures 570 Office Equipment 2.� Total Caoital Outlays 2.888 120,000 �tDNlO! Transfers 710 Residuei Equity Transfers 720 Openting Trensfers 3,645 3.645 2.825 7.145 3.845 Total Transfers 3,645 3.845 2.825 7,145 __ 3.845 Toq1201Sew�erProJectt602) 41,065 64.703 99.475 51,615 51,636 58,802 172,096 233.�296 Notes: 1.Opereting Transfer replaced by expense io personnel senices 2.3 ConUol Panel re�acements,pumps and master station 1 ot 1 201 SEW ER 6:27 PM 12/3/2013 UPTOWN SEWER BUDGETS The Uptown Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations,rnajor repairs and eventual replacemez�t of system components. As was done with the 201 System,Personnel Services are being charged directly to the Uptown System rather than having an operating transfer to the general fund. This more accurately reflects the staff costs associated with operation and maintenance of the system.Hourly employees will account for their time on each time card and salaried employees will have a set percentage of their salary charged to the Uptown System each pay period. The following percentages of wages/salaries were assumed for the Uptown System in 2014: Administrator-0.5%,Treasurer- 3%, Director of Public Works-4%and Maintenance Workers- 5%and 1%. These amounts were arrived at based upon experiences from the last six months. Benefits such as health, life and disability were not charged to the sewer budget because the added time to separate those billings would outweigh the benefit to the general fund. The Wastewater Advisory Committee and Council may want to discuss switching to quarterly billing versus monthly billing. This would reduce the Treasurer's time spent on this fund. Contractual Services now includes the cost of employee training related to sewers. The sewer training costs have been split 75%to the 201 System and 25%to the Uptown System.Utilities (electricity)costs have been increased significantly following last year's upgrades to the system. The 2014 budget is tripe the 2013 budget. Reductions in other areas has resulted in little change to the Contractual Services category. No Capital Outlays are planned for 2014. Long term debt is equal to 25%of the cost of the 2012 Improvement Project,to be paid back to the Capital Improvement Fund over 15 years. In order to account for proposed expenditures exceeding revenues,the Wastewater Advisory Committee is recommending a 2%increase to the usage chazge. The rate would go from $14.98 per 1,000 gallons used to $15.28 per 1,000 gallons. The usage charge inerease was proposed because the greatest variable in the expenses is the pumping which is largely dependent on usage. The increase this year won't cover the entire gap and fund balance may be ne�eded if expenses perform to budget but the committee is taking the approach of gradual increases overtime as we have more experience monitoring and operating the system. A couple more years of operaring the system will give us a better handle on the pumping requirements. 29 12/4/2013 i 2014 Dra/t 8udget UPTOWN SEWER FUND 612 REVENUE BUDGET 2012 08/31l12 2012 2013 10I3112013 2013 2014 Ropos�i Year4o-Date AcWal Proposed Yearvlo-Date Eatimeted Proposed AccouM DescriDdon Revertue Revenue Revenue Revonue Revernie Reverwe Revarue Notes:_ 36100 Special Assessrtbms -- -— Olher Incame 38210 k�terest Mxome 36230 dona6wis 38240 Inwrance RetwW 36250 Mix.Refudc TMeI Diher Income 0 0 ProPrietary Fund Revenues 34401 Sewer Cher9es 24 385 7 174 9 579 22.876 13,162 '19.426 19,717 1 7otal Proprielary Fund 24 385 711A 9,578 22,676 '13,162 19,426 _ 79,717 Other Finandng Sources — 39203 7isnsfer from other Funde 99.601 99,601 175178 Tdal Olher Fir�enGna Souras 99 601 99.607 175,778 0 __0 0 0 TUd UD[own Sewer und 612 123,986 706,715 784,757 22.676 13,162 19,416 18,717 1.2X wlume rete inaease �o�� UPTOWN SEWER 8:43 PM 1213/2p13 20f1Onk BudyN UPTOWN SEWER(FUND 612)EXPENSE 2010 20�1 2012 2013 10/31/2073 2013 2014 Chenpe Actual AcTual Act�l Adopted Year-to-Dete Esdmated Proposed '13'14 Account Description Expenses Exodtre ExDdhs Bud9et ExDd�s ExP� Budget Bud9et Notes: Persormel Services 101 Regulaz Wages&Salaries 7.203 1,500 6.285 121 PERA Coord.Emqoyer Ca�trfbWion 7d 105 479 122 FICA Employer Contrbitbn 69 93 470 126 MEDICARE Emdoyer Contriad'an 16 22 98 Tdal Personnel ServiCes 1.962 1,720 7,270 �IVIO! 1 Meteriels 8 Supqles 13 75 75 200 OHice Supplbs 203 Printed Forrr�s 8 Papers 210 Operatiip Supplies 6 Equfprnent 500 82 82 250 212 Fuel 721 EcKriprt�eM Parts 169 240 SmaN Tods 8 AAinor Equlpment Tatal Materlels 8 Supplles 172 500 82 157 325 -35.009:_ Controduel Services 302 Suveykip 303 Ergkieerfrq Savices 14.989 6�373 b00 500 304 Legal Swvices 1.001 500 600 306 Personnel Testinp 8 Reaultment 308 OtFier Profe9Sb�wl Services 258 258 309 Saflware Support 8 Msintenance 311 Contrsctuel Permit Feea 175 855 855 313 Canmktee d Commissbn Re{mburs 316 Caderence&Seminars 317 Empbyee Tnininp � � �� 3'19 Other Services '� 321 Telephone 322 Postage 331 Travd Experreea 334 LicensetCDl 185 185 351 Legal NotiCes Puhishing �g�T� 67 i0 361 LiebOity/Property Inavance 55 244 48 �8 63 83 85 3g1 � 243 356 331 50D 1,408 1,500 1.500 385 Sevre►(Pumphp) 2.384 3,986 184 2.100 691 891 2,100 386 Operatioti 81�interence 1,850 4.0�8 2,685 4,008 3.225 403 Improvert�erts other than Bidp 404 AAechlr�ery d EqWpmeri F2epaF 2,748 1,815 1,860 1.500 500 418 VeMcle a Equipment L� 420 Deprecialion F�cper�se 433 Dues 8 Subsaiptions 438 I�tlsc COnVeCptal 1.500 500 439 Refuds Issued Total Contraotual$9ryk,es 5 519 21 374 11 481 11.511 5.659 7.083 10.445 -92896 Ca01ta�OWIeYs 570 Capital Oudey-Land 512 Eeaert�ert Aoquistion 520 Capltal Improvements ro Btdgs 530 CapMal Improvements dher then Bidgs 129.087 540 Fleavy t�AaeFwr�azy Cepital 550 Nbtor VeNCles CaP�al 560 FumiWre 6 Fb�hres 570 Office Equipment �4�2 7ot�CaP�Oudavs 730.479 — Debl Servit:e 602 Lonp Term Debtlnlerest 803 Long Term De�Princlpal 2 667 2.840 2,840 T�p�� 2,887 2.840 2.640 -1.07% T�(ers 710 ReskM�al EquRy Trensiera 720 Operating Transiers 1 744 6 940 4,220 Tdal7rensfers 1,744 5,940 4,220 Total Uptwm Seh�er(812) 5,519 21,374 143,886 20,818 7.103 15,820 20,680 0.3096 Notes: 1.Operating tranafer replxed witfi persatncl servkes 1 oi 1 UPTOWN SEWER 6:27 PM 12f3/2013 ECONOMIC DEVELOPMENT AUTHORITY In May 2013,the Council created an Economic Development Authority comprised of five members{2 Council members and 3 citizen members). The 2014 budget includes $1,000 from the tax levy to be used for minor operating expenses such as legal services or postage. These funds are segregated from the General Fund and will remain with the EDA if not spent. 30 14/24/2013 20l4 Draft Budget EDA REVENUE FUNDS 2014 Proposed Account Description Revenue Notes: _ --- Taxes 31000 Washington Cty.Tax Setttement 1,000 Total Property Taxes 1,000 Intergovemmental Revenues 33422 Other State Grants&Aids 33640 Other Grants Totai Intergovemmental Aid 0 Other Income 36210 Interest Income 36230 Donations 36240 Insurance Refund 36250 Misc. Refunds � Totai Other Income 0 Other Financing Sources 39101 Sale of General Fixed Assets 39203 Transfer from other Funds 39300 Bond Proceeds 39350 Certificate of Indebtedness Total Other Financing Sources Total Fund 1,000 1 EDA 5:09 PM10/23/2013 2014 Draft Budget EDA EXPENSE FUNDS 2014 Change Proposed '13'14 Account Description Budget Budget Materials&Supplies 200 Office Supplies 0 203 Printed Forms&Papers 210 Operating Supplies&Equipment Total Materials&Supplies #REF! Contractual Services 301 Auditing 8 Accounting 302 Surveying 303 Engineering Services 0 304 �egal Services 500 #REF! 308 Other Professional Services 309 Software Support&Maintenance 312 Planning Services 0 313 Committee&Commission Reimburs 319 Other Services 322 Postage 500 331 Travel Expenses 360 Insurance 490 Donations Total Contractual Services 1,000 #REF! Total Dept. Fund 1,000 #REF! Notes: � EDA 5:18 PM10I23/2013