12-17-2007 Budget Workshop CITY OF SCANDIA
CITY COUNCIL AGENDA
Special Meeting
Monday, December 17, 2007
5:00 p.m.
1. Call to Order
2. Discussion of 2008 Budget and Property Tax Levy
3. Adjournment
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SCANDIA
Memominnesota
To: Mayor and City Council
From: Anne Hurlburt, City Administrator
Colleen Firkus,Treasurer
Date: 12/12/2007
Re: Information for December 17, 2007 Special Meeting
In preparation for your discussion at the special meeting on the 2008 budget and tax levy,we have
prepared the following information:
1. List of recommended changes to expenditure budgets in the General Fund We suggest
some changes to the expenditure budgets to reflect recent decisions on employee pay rates and an
examination of year-to-date expenditures in a number of categories. The changes represent a net
spending increase of$7,562. This is primarily due to consultant billings for the Comprehensive Plan
project,which were expected to be$32,000 in 2007 but have been approximately$20,500. The
difference($11,400)has been added to the Planning and Building budget and will need to be funded
with reserves carried over from 2007.
Department Account Description Draft Revised Net
Administration & Finance Various Personal Services $160,545 $161,272 $727
Administration & Finance 322 Postage $1,800 $2,500 $700
Administration & Finance 304 Legal Services $50,000 $40,000 $10,000
Administration & Finance 351 Legal Notices Publishing $2,500 $4,000 $1,500
Public Works Various Personal Services $160,060 $163,295 $3,235
Planning & Building 312 Planning Services $56,000 $67,400 $11,400
+$7,562
2. Year-end cash balances forecast Year-end cash balances have been estimated for all city
funds,based on end of November balances and estimates of December expenditures. A spreadsheet is
attached. The balance in the General Fund is less than the desired 40%of budget for cash flow
purposes. Balances in the other funds exceed that percentage. Inter-fund borrowing will be needed
for cash flow.
3. Revised budget for 201 Sewer Project(602).
Revised revenue and expenditure budgets for the 201 Sewer Project have been prepared and are
attached to this memo. Revenue from user fees will need to be$51,600, an increase of 36%from the
$38,155 billed in 2007. The primary reason for the change in this budget from the draft is an
increase in pumping expenses of$12,500 over the 2007 budget. (Pumping is required every three
years.)
We are currently working on an update to the ordinance governing the 201 system, which we will be
bringing to the Council at one of the first meetings of 2008. Before property owners are billed for
2008,we recommend that the basis for billing(season/year round and number of bedrooms)as well as
the frequency of billing be reviewed. With annual charges at about$650 per year for some properties
it may be time to bill in more than one or two installments each year. We should also consider if there
should be some change in the budgeting practice to avoid large budget and billing fluctuations in years
when pumping expenses are incurred.
Attachments:
• 2007 Year-end Cash Balance Forecast
• Revised Revenue and Expenditure Budgets,201 Sewer Project(602)
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201 SEWER PROJECT(602)
2008
2005 2006 2007 6/30/2007 2007 Total
Actual Actual Adopted Year-to-Date Estimated Requested
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes:
Materials&Supplies
203 Printed Forms&Papers 20 1
Total Materials&Supplies 0 0 0 0 0 20
Contractual Services
311 Permit Fees 505 505 1,385 505 885 885
321 Telephone 888 888 888 444 888 900
322 Postage 0 0 0 0 0 62
381 Utilities 1,168 1,238 1,512 600 1,450 1,500
386 201 Operation&Maintenance 40,466 24,648 26,800 8,203 26,800 39,888
404 Machinery&Equipment Repair 0 0 0 0 6,231 0
406 Grounds Care 0 300 2,500 0 0
420 Depreciation Expense 30,000 30,000 5,000 0 5,000 5,000
Total Contractual Services 73,027 57,579 38,085 9,752 41,254 48,235
Transfers
720 Operating Transfers 3,339 2
Total Transfers 0 0 0 0 0 3,339
Total 201 Sewer Project(602) 73,027 57,579 38,085 9,752 41,254 51,594
1.Stationery&envelopes
2.Transfer to General Fund for staff time&grounds care
•
1 of 1 201 SEWER 5:09 PM 12/12/2007
REVENUES
201 PROJECT SEWER FUND 602
2008
2005 2006 2007 6/30/2007 2007 Total
Actual Actual Adopted Year-to-Date Estimated Expected
Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes:
36100 Special Assessments 5,955 5,920 5,585 1,282 5,585 2,585
Other Income
36210 Interest Income 2,358 4,315 3,000 0 3,000 4,246 1
Total Other Income 2,358 4,315 3,000 0 3,000 4,246
Proprietary Fund Revenues
37200 Sewer Charges 25,523 27,932 30,000 27,729 29,815 49,009 2
Total Proprietary Fund 25,523 27,932 30,000 27,729 29,815 49,009
Total 201 Project Sewer Fund 602 33,836 38,167 38,585 29,011 38,400 55,840
1 Add to reserves for repair/replacement
2 Assumes 95%collection of billings totalling$51,600
1 of 1 201 SEWER REV 5:08 PM 12/12/2007