9.d) Budget Overview (Part 1) SCANDIA
City of Scandia
2014 Budget
DRAFT
FOR
P UBLIC HEARING
December 10, 2013
CONTENTS
Budget Overview (Part l)
Budget Process and Tirneline..............................................................................1
BudgetFormat.....................................................................................................2
Revenue Budget Assumptions
PropertyTaxes.........................................................................................3
OtherRevenues........................................................................................4
Expense Budget Assumptions
Wagesand 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 Department....10
Expenditure Budget History, 2010 through 2014 Proposed....................1 J
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 Recreation...........................................................................................21
CommunityCenter...............................................................................................22
Sadgets 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 wntil December, the City is required to certify its proposed maximum property tax
]evy 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 budgei 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 Improvement 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 1 D work session or set a special meeting between dates TBD)
Tuesday,December 17 Budget hearing/adopt final property ta�c levy and budget
(Iast r•egular Council meeting of 2013)
Friday,December 27 Last date to certify 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 deparhnental budgets:
General Fund(101)
Departments within General Fund:
• Administration &Finance(41000)
• City Council(41110)
• Elections(41410)
General Fund • Planning&Building(41910)
• Police(42000)
• Fire(42200)
• Public Works(43000)
• Parks(45000)
• Community Center(45180)
2007 Blacktop Project(307)
Fire HaIU Public Works(310)
Debt Service Funds 2010 Equipment Certificate(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)
Uptown 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 employees 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 subject 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 esrimated 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
maximum 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%
204b $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 t�payers is a complex
question. T`he 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 an the Administration Department and the Fire Relief Aid frorn the State
and other state grants for the Fire Departrnent. (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 Counci] 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%would 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
fund balance was $1,177,870,which is equal to about 60% ofthe 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. ]21, no adjustment to City Council pay will occur on January 1,
2014. The Council pay may be adjusteci 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
draft 2014 budget. Detailed descriptions aze included in the CIP and/or the department budget
narratives.
Proj # CIP Project Name Cost Funding
A-006 Electronic Data Storage $12,500 Capita]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-d02 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 Fumiture and Fixtures(580) $1,000
Fire Department Office Equipment(570) $2,000
6 10/24/2013
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
election 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%). ' I
Departmental budgets with ! ■Taxrs '
decreases are Administration $�� �,� 1� �
� �� ■Licenses&G•en»its �
and Finance(-10.49%), City ! z�� ;
Council -5.14% Fire '' 3u�"
/ i
1 �� I �Inteigovein- mental
(-6.18%), Public Works ; _ F°„°°"�S I
(-3.6%), Parks (-15.52%) ..:n��R�sro����,�«s �
and Community Center ', � �
�-1.2%). More information 'i , ■F��,°SR Fo�f`„`°e' �
on these changes is included �;�°, .:•,i,�,��,,�,,,,�= I
in the department � � as°�, 'i
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 ;r----- - - --_-_.__-___ ,
(85%) and Charges for
Service (8%) with the ! is�,� 4°r� z�"r�
remainder from other sources. !
i ■Personncl Services
i 1%,
The second pie chart, to the :
■Matcrials&Supplics (
left, shows proposed General ; �Contractual Services
Fund expenses by type. i ■cauieai o��uays
Nearly half(44%) of the , ��"%
■Debt Service
budget would go for j `>����
i ' ,,,�, Trans(crs
Contractual Services, with ; 44��
Personnel Services being the i
next highest category (27%). ;
i
7 l 0/24/2013
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-006). 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 Improvements ($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 Local Road Improvement Fund.
Revenues to this account could include transfers from the fund balance above the SQ%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 Capitallmprovements $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 $327,704 $327,704
Total $542,400 $68,250 $524,204 $998,354
*New for 2014
Enterprise Funds—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 PER.A 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
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