9.d) 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 lazgest change. The Legal Services
budget.shows a significant decrease. 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 auditing 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 Outlays 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 talc 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 adjustrnent 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,staffproposes to charge the 201 and Uptown Wastewater Systems directly
for staff tirne 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
fiind budget.
14 10/24/2013
2014 Draft Budget
GENERAL FUND 101
ADMINISTRATION&FINANCE(41000)REVENUE
2010 2011 2012 2013 7/9/2013 2D13 2014
Actual Actual Actual Proposed Yearvto-Dete Estlmated Proposad
Account Descripiion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washk�ton C1y Tax Setllement 357 522 290 397 293,723 315,085 166,169 315,095 294.860
Total Property Taxes 357 522 290,397 293,72_3___315,095 168,168 315,095 294.850
L�enaes 8 PermRs
32180 Toba000 8 Ltqtar Licenaes 11.235 11,060 10.988 11.OD0 50 11.000 71.000
32190 Other CUy PertniLs 233 200 889 250 250 250 260
32260 GambAn(�Permks 295 70 45 20D 160 160 45
Total Ucenses 8 Pertnks 11 763 11 330 11.722 11,450 460 11,410 11,295
Intergovemmentel Revenues
33401 LGMMVHC/AG/PERA Afd 456 362 9.202 382 382 362
33422 Other State Oranis&Aids
33620 Recyclkxa Grant 7 235 7 235 7 235 7,235 7,980 7,980 7,235
Total Intengovemmental Aid 7 691 7 597 18,437 7,59� 7.980 8,342 7.587
CharAes for Services
341021egaiServices 830 1,000 823 1,000 15,068 1,000 1,000
34105 Meps&Pubkcations 25 25
341D7 AssessmentSearch Fees 80 50 250 200 140 200 200
34110 Escrow RelmbursemeM 2.725 8.955 15,000 9,295 10,000
34304 Re'anbursemerrl for Services 3 707 500 500
Total Charges for Services 735 3 800 7 0,028 '16,200 25,003 11,200 1,200
35101 Fines 8 Forfeitures 19 694 15,000 77,818 18,0� 4,341 16,OOD 18,000
Other Income
362701nterestlncome �7.319 11,537 7,023 7,897 4,061 7,897 7,100
36240 Insurance Divider� 9,901 0 12,900 0 2,691
38250 MIsc.Retunds 1,879 100 3.843 100 578 700 500
3805p Cable N franchise Rebate 8 802 6 D00 7,223 6,3� 4,233 8,398 8,000
Total Other Income 29,702 17,637 30,789 14,393 11,56A 14,993 13,800
Other Fnancing Sourees
39101 Sak of Genetal Fbced Assets
39102 Compensation tor Losa of GFA
39202 Conurbutbn from Enterprise Funda 2 496 2 638 2 528 3,196 3,196 1
Total Other Flnanciny Sources 2 498 2.838 2,528 3,196 0 3,196 0_
Total Admfnlstradon 3 Ffnance Depl 429,603 348.399 383,045 385,931 217,517 380,236 344,542
Notes: 1.No transfer as casls vdN be biNed dtrectly to enterprise tunds beginning in 2014
1 of 1 Admin 4:48 PM 10/2312013
m��w,rt s�
GENERAL FUND 107
ADMINISTRATION 6 FINANCE(41000)EXPENSE
2010 201i 2012 2013 6/30/2013 2013 2014 Chenge
Acluai Actuai Actual Adopted Year-to-0ate Estlmated Proposed '13-'14
Account OescripGon E�ren�s Exper�ses Expenses Budqet Eupdts Expdtrs Budget Budget Notea�
Personnel Services
701 Regular Wagea&Salaries 142,575 124,700 148,995 134,579 59,244 137,172 141,621
121 PERA Coord.Empbyer Contribution 9,995 9,358 10,338 9,757 4,295 9,945 10,214
122 FICA Empbyer Contribution 8,812 7,988 9.027 8,344 3,873 8,505 8,734
128MEDICAREEmpbyerConiribution 2.061 1,868 2,111 1.951 859 1,989 2,043
131 Flealth insurance Employer ConMbuUon 9,872 10,974 13,991 15,012 8,548 15,012 9,570
134 I.ite Insurence Employer Paid 508 804 569 631 301 831 831
135 Disebitity Inaurance Employer Paid 589 610 712 701 223 701 701
141 Unemployment Compensadon
151 Workers Comp Insurance Pramium 1 341 1 3T3 1,389 1,322 1,318 1,322 1,474
Total Pe►8onnel Services 175,753 157.474 187,132 172,297 78.460 175.271 174,927 1_53�0
Materiais 8 SuppAes
200 Office Supplies 2,335 1,770 2,741 2,5D0 824 2,000 2,000
203 Printed Forms 8 Papers 1,529 2,209 2,488 2,000 544 2,000 2.OD0
210 Operating Supptles 249 1 185 809 300 89 700 750 1
Totel Meterials 8 Supplies 4,113 5,184 6,018 4,800 1,467 4,700 4,750 -1.04%
Contractual Services
30D Assessor 28,622 25,430 27,426 28,500 10,145 28,500 28,500
301 Auditing&Accountlng 22,000 22,000 21,450 22,500 20,775 22,500 16,300
304 Lepal Services 37,403 30,866 87,624 70,000 24,026 40,000 38,000
306 Personnel Testing 8 RecruiUnent
308 Other Professfonal 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 4,755 4,272
313 Committee&Commission Reimburs 24�
314 Animal Control 1.530 1,153 1,210 1,600 450 1,600 7,600
316 Conference 8 Seminars 117 25 750 364 750 750
317 Employee Trafnfng 50 345 100 750 . 65 750 500
319 OtFier Services 818 1,440 1.211 1.000 484 7,OOD 1.000
321 Telephone 2,807 2.537 2.315 2.600 1.230 2,60D 2,BOD
322 Posisge 3,103 2.676 3,478 2.750 1,027 2,500 2.350
331 Travel Expenses 957 1,483 1,504 1,450 320 1,450 1,500
357 Legal Notices Publfshing 1,410 1.303 1.4fi5 1,500 987 7.500 1.500
353 Seles Tax 58.03 120
361 Liability/PropeRy Insurance 5,133 4,864 4,874 4,834 3,428 3,426 3,529
365 Insurance Claims 500
413 Office Equipment Rental 5,878 5,757 6.894 5,800 3,161 6,200 6,700
430 Recycling 31,349 28,601 28,113 30,500 14,879 30,500 30,500
433 Dues&Subscriptions 5,500 4,491 4,821 4,885 791 4,885 5,784
434 Youth Service Bureau 5,500 5,500 5,500 5,500 5.500 5,500 b,500
437 Cable N Franchise Aqreement 6,602 7.266 7,929 8,800 3,527 6,800 6,800
438 Misc Contractual 3,247 3,895 4,269 4.800 951 4,800 4,800
439 Refunds Issued 20 2,500 2,525 500 2.500 2,500
440 Events
490 Donatior�s 1 000
Total Contractual Services 185,237 155,166 206,568 202,334 93,190 173,036 162,385 -19.7596
Caplfal Ot,Gaye
580 Fumiture 8 FbcWres 516
570 O(fice Equfpment 2.077 1,563 1,946 5,500 4,573 5,500 2,500
Total Capttai Outlays 2,593 1,583 1,948 5,500 4,573 5,500 2,b00 -54.55%
Total Administration&Finence(41�0) 347,696 319,366 401.664 384,931 177,689 358,513 344,542 -10.4990
Notes: 1.Includes 5400 for hdiday party
1 oi 1 ADMIN 5:13 PM 10/23I2013
City Council(4III0)
In 2014,there will not be an increase in City Council compensation,the major expense in this
budget. Ordinance 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 effective January 1 in a percentage
egual 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 sma11 decrease in Personnel Services because the City had budgeted for both FICA
and PERA contributions. After each elecrion,Council members can choose if they want the
contribution to social security or the PERA retirement plan,but not both. All mernbers 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
2074 Draff Budget
GENERAL FUND 101
CITY COUNCIL(41110)REVENUE
2010 2011 2012 2013 7/9/2013 2013 2014
Acival Actual Aclual Adopted Year-to-Date Estimated Proposed
Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 W ashinglon Cty.Tax Settlement 19 542 20.289 18.807 19.861 10,600 19,869 16,839
Totel Property Taxes 19 542 20 289 18,807 18.861 1U,600 19.861 18.839
Totsl City Council Dept. 19,542 20.289 18.807 19.861 10.800 19.861 18.839
1 of 1 Council 4:49 PM 10/23/2D13
20fI DraR Budyet
CaENERAL FUND 101
CITY COUNCIL(47110)EXPENSE
2010 2011 2012 2013 6/30/2013 2013 2�14 Change
Actual Aclual Actual Adopted Year-to-Dale Estimated Proposed '13=14
Account Description Enpenses Expenses Expenses Sudget Expdts Expdvs Budget Budget Notes:
Personnel Services
101 Regular Wages&Salaries 12,792 16,476 16,476 16,476 4,118 16,A78 16,476
121 PERA Coord.Employer Cor�t�ibution •
122 FICA Empioyer ConVibution �.�� �
126 MEDICARE Emplo�r ConVibution 234 239 239 239 60 239 239
127 PERA Defined Employer Contributlon 2 129 3 006 824 824 206 824 824
Total Personnel SeMces 15 188 19 734 17,539 18,561 4,385 _ __ 17,538 17,539 -5.50°k
CoMractual Services
316 Conference&Seminars 855 105 299 1,000 188 1.000 1,000
331 Travel EY�nses 81 161 111 300 300 300
Total Contractual Senices 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 -5.14°k
Notes: 1.Council yets FICA or PERA,not both
�o{� COUNCIL 5:14 PM 10/23l2013
Elections(414I0)
With an election in 2014, expenses are budgeted similar to those incurred during the 2012
elections.
16 10/24/2013
2014 Draft Budget
GENERAL FUND 101
ELECTIONS(41410)REVENUE
2010 2011 2012 2013 7/9Y1013 2013 2014
Actuel Actual Actual Proposed Year-to-Date Estlmated Propased
Account Description Revenue Raverwe Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washingtw�Cty Tax SetUement 5 869 470 5,202 470 251 470 8,110
Total Property Tanes 5 8fi8 470 5,202 470 251 470 6,110
Tota�Electiony pept. 5,869 470 b,202 470 257 470 6,110
�o�� Elections 4:49 PM i0/2312�13
I
a
��.�n e�«
GENERAL FUND 101
ELECTIONS(41410)EXPENSE
2p�p 2p11 2012 2013 8l30/2013 2013 2014 Chanpe
Actual Actual Adual Adopted Year-to-Date Esdmated Proposed '13-'14
Account Descriptlon Expenses Expenses Expenses Budget Expols Expdtrs Bud9et Budget Notes:
Personnd Services
199 Election Judge 4 337 4 930 5��
Total Personnal Services 4 337 4,930 5,000 #DNIO!
Materials E�Supplies
200 Office SuppBes 24 34 �
210 Opetating S�plles 257 416 �
Total Materfals&Supplies 282 450 440 #ON/0!
Contradual Services
351 Legal Notices Pubifshing 82 185 �
493 Office Equipment Rental 470 470 470 470 470 470 470
Total Contractual 5erv�es 582 470 655 470 470 470 870 42.55%
Totel Electlons(41410) 6,181 470 6,035 470 470 _470 6,110 1200.00%
Notes:
7 of 1 ELEC110NS 5:14 PM 10/23/2013
�
I
Planning& Building(41910)
The total proposed budget for Planning Services in 2013 was$6$,796. This amount will be ''
exceeded significantly(projected$153,417)because of consultant costs related to the monitoring
requirements for the Zavoral Mining and Reclarnation Project and an increase in building
activiry. Since it wasn't known at the time the budget was adopted if the Conditinnal 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 aze paid by the applicant so '
do not represent a net increased cost to the city. The 2013 budget should be amended before the
end of this year.
Although the Council may 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�014 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 are assumed to be reimbursed by project
applicants.
17 10/24/2013
2014 DraR Budget
GENERAL FUND'101
PLANNING&BUILDING(41910)REVENUE
2010 2011 2012 2073 7/9l2073 2013 2014
Actual Actual Actual Proposed Year-taDete Esdmated Proposed
AccourM DescripUon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 W ashington ClY Tax Settlement 92 082 76 852 37 773 18,996 10,138 18.996 72,450
Total Property Taxes 92 082 76 852 37,773 78,996 10,138 18,996 12,450
Licenaes 6 Permits
32150 UUlity Permits 750 800 300 300
32180 Other Cily Permits 1,075 1,025 1.750 2,Od0 7,325 1,750 1,750
32210 Bulkling Pertnits 60 351 35 000 40 135 20,000 26,214 40,OOD A0,000
Total Licenses&Pertntts 82178 36,625 42,165 22,3d0 27,639 4_1,750 41,750
IrHergovemmental Revenues
33422 Other State Grants&Aids
33633 Met Counal Planning GraM 0 0
Total Interqovemmental AW 0 0 0 0 0 0 0
Cherges for S�vices
34103 Zoning 6 Planning 7>780 219,331 28,719 20,000 46,935 88,000 82.D00
34110 Escrow Reimbursement 142 587 7,500 18,761 40,000 50,000
Totai Charges for Servicea 7?60 219 331 171 308 27,500 65.696 128,000 112,OOD
Total Planning&Bwlding Depi. 162,Oi9 332,808 251,264 68,796 103 373__ 188.746 166,200
Notas
1 of 1 Plan&BuiH 4:49 PM 10/23/2013
YOU DraR Budget
GENHRAI FUND 107
PLANNING&BUILDING(41910)EXPENSE
2p10 2011 2012 2013 6/30Y1013 2013 2014 Change
Actual Actuel Actual Adopted Year-to-Date Estimated Proposed '13=14
Account Description E�enses F�penses Expdtrs Budget Expdts ExDdVs Bud9et Budget Notes:
Personnel Services
101 Regular Wages&Salarles 74,838 81,548
121 PERA Coord.Employer ContribuGon 5,232 4,334
122 FICA Employer ConVibution 4,628 3,999
126MEDICAREEmpbyerContributlon 1,082 936
131 Heaith Insurance Empbyer Contributlon 5,558 5,381
134 L"rfe Insurance Employer Paid 188 217
135 Disablliry Insurance Empbyer Paid 365 410
141 Unemployment Compensation
151 Workers Comp Insurance Premium 735 2 444 866
Totai Personnel Services 92,425 79,269 666 �IDNlO!
Materials 8 Supplies
200 Olflce Supplles 115 85
203 Printed Forms&Papers 282
210 Operatinp Supplies � 2`�
212 Fuel 498 492
240 Small Tools&I�Fnor Equipment
ToWI Materiais&Supplies 1 096 1 097 _ #DIVro!
Corrtractual Serviees
311 PermH Fees(Contratt Inspecifais) 17.929 12,000 10.181 20.OD0 22,000
312 Planning Services 22,918 240,368 282.588 47,500 37.595 75,000 56,000 1
313 Commtttce&Commission Reimbuts 4.90D 5.200 5.200 5,200 2,350 4,950 5,200
316 Conference 8 Seminars 290 215 1,000 1.000 1,000
317 Employee Training 535 409
319 Other Servbes 146 28 4,272 50.000 80.000 2
321 Telephone 1,440 i.666 995 1,000 360 360
331 TravelExpe�ses 85 218
334 License/CDL 15
351 Legal Notices Publishing 125
381 Liability/Property Inwrance 328 299 282 296 107 107
433 Dues 8 Subscriptions 25 20.5
438 Misc ConVactual 1.835 4,937 4,790 800 1,000 1.000 3
438 Refunds Issued 2 269 890 2.750 1.000 _ 1,000 1,000
Total ConUachml Services 34 785 254,559 294,534 68,796 54,845 153.417 166,200 141.58°k
Transfers
710 Residual EquilyTransfers
720 Operatlnq Transfers 918 1 408 1.002
Total TransFers 916 7.4p8 1 002 #�N/�!
Total Planning&Building(41810) 129,503 33fi,333 298,202 88,796 54,845 153,417 166.200 141.58%
Notes: 1.32klmonth for general.rest reimbursed
2.Zavorel Monftoring,all refmbursed
3.State Suroharge
t of 1 PLANNING&BLDG 5:14 P�A 10t23l2013
Police(42000)
The city has received a 2014 cost esrimate from Washington County of$121,257.78 for police
services. Details are included with the budget worksheets. This represents approximately a
2.8%increase from 2013.
Staff has 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 addirional police protection.
Staff has also added $310 for Scandia's share of the "Code Red"emergency notification system.
18 10/24/2013
City of Scandia-2014 Estimated Budget
Police Contract
1.0 FTE Deputy
WAGES
Average Annual Hours Worked Per Assigned Depuiy 1,772.08
x Average Houriy Wage $32.65
$57,858.52
Average Annual Overtime Nours Worked Per Assigned Deputy 10.75
x Average Houriy OT Wage �48•9g
$526.48
Average Annual Hours Worked Per Non-Assigned Depuly 209.33
x Average Hou�ly Wage �31.43
$6,579.35
Average Annuai Ove�time Hours Worked Per Non-Assigned Depuly 11.83
x Average Hourly OT Wage $47.15
5ss�.aa
Totai Regular and Ove�time Wages $65,522.23
Holiday Pay $3,088.75
Vacaiion Pay �4,211.94
Sick Pay $1,403.97
Total Annual Wages $74,226.90
BENEFITS
PERA $10,6B8.67
Medicare $1,076.29
Uniform Aliowance per Assigned Deputy $730.00
Life lnsurance per Assigned Depuly 530.00
Hospitalization Insurance per Assigned Depuly $11,640.U5
LTD Insurance per Assigned Deputy $�12•DO
Medicai Pool per Assfgned Deputy ��•�
Reti�ee Med&Liab Ins $7,167.97
Total Annuai Benefits $32,284.98
CREDITS
Average Annual Courl Appearance Haars 1.00 �$48_98)
State Aid Credit ($10,688.67)
($i 0,737.65)
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 Oeputy $6,170.09
Annual Deputy Cell Phone Expense�50%Cost $180.00
Total Annual Other Expenses $12,129.75
Total Annual Deputy Costs $107,903.98
MILEAGE
Averago Annual Mileage 23,224 $13,353.80
Totat Annual Contraci Cost 3121,25i.78
2014 DraR Budgef
GENERAL FUND 101
POLICE(42000)REVENUE
2010 2011 2012 2013 7/9/2013 20'13 2014
Adual Actual Actual Proposed Year-to-Date EsGmated Propased
Axount Descriptlon Revenue Revenue Revenua Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washir�ton Cty Tax Settlement 120 717 121 574 117 671 118,759 63,383 118,759 122.068
Totel Property Taxes 720 717 121 574 717 671 118 759 83,383 118.759 122.088
Other Income
36230 Donations 1.700 0
Totel Other Incane 0 1,700 0 0 0 0 0
Total PoMce DePt 120,717 123.274 117,671 178,759 63.383 118,759__ 122.066
1 of 1 Police 4:A9 PM 10123/2013
2011 DnfM Budget
GENERAL FUND 101
POIICE(42000)EXPENSE
2010 2011 2012 2013 BJ30/2013 2013 2014 Change
Actual Actuai Acwal Adopted Year-to-Dete Estimated Proposed '13-'14
AccouM Description Expenses Expenses Expdirs 8udget Expdts Expdtrs Budget Budget Notes:
Materials&Supplies
240 Small Tools 8 Minor Equipment 1.852
Totel Materials 6 Supplies 0 1,852 0 0 0 0 0 #DIV/O!
comraaua�services
308 Ottier Professional Services
378 Police Contrect 716.459 112.267 116.863 118.450 118,450 121.758
319 Otf�er Services 309 309 309 310
Total C.ontractual Services 115 459 112,267 117,172 118,759 0 118.759 122.066 2.79%
Total Police(42000) 115,459 114,119 117,172 718,759 0 116,758 122,068 2.79%
Noles:
1 of 7 POLICE 5:15 PM 10/2312013
'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 decreased 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
Association expense and examine the impact of the sales tax exemption further. Funds are
included for the purchase of 6 new pieces of turnout geaz 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 Department and
Public Works is proposed to be amended for the sewer purnping. 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 PERA. 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.
T'he draft 2014 budget includes a transfer of$42,938 to the Equipment Replacement Fund,the
departmenYs 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 year
(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.
l 9 10/24/2013
2014 Draft Budget
GENERA�FUND 101
FIRE DEPT(42200)REVENUE
2010 20'11 2012 2013 7/9/2013 2013 2014
Actual Actual Actual Proposed Year-to-Date ESUmated Proposed
Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washington Ciy Tax Settlement 305 529 299 229 256,253 289,909 154.728 289,909 237,324
Total ProDerty Taxes 305 529 299,229 256,253 289,909 154,728 289,909 237,324
Intergovemmental Revenues
33420 Rre Relief from Ins.Prem. 25.088 0 27,988 21,783 21.986
33422 Other STate Gronts 8 Aids 2,000 2,481 2.600 2.6D0 5.000
33840 Other Grants 8 013 8,800 1,395 _ 6,311 8,311 1,500
Total Intergovemmentel Aid 35101 8 800 25.862 D 8,911 _ __3_0 674 28,486
Charpes for Servlces
34202 Fire ProteGion Services 30,876 32,574 33,551 34,558 34,558 34,558 35,594
34301 Damage Repairs 0
Total Charges for ServM.es 30 876 32 574 33,551 34,558 34,658 34 558 35,594
Other IncAme
36230 Donation.s 5,426 2,583 2,000 3.000 1
36240 Insurance Refund �
36250 Misc Refunds �
Total Olher Income 5 d26 2,583 2,000 0 0 0 3,OD0
Other Financing Sourc,�s
39200 Interfund Operatlnq Transfer
Total Other Rnancing Sour�es 0 0 0 0 0 0 0
Total Fire Dept. 376,932 343,186 317,665 324,487 198,196 355,141 304,404
1.L'ans Donation needed tn offset expenses in operating or small tools
1 of 1 Fire 4:49 PM 1 012 3/20 1 3
TMIWaA BudpN
GENERAL FUND 101
FIRE DEPT(4T200)EXPENHE
2Q10 201'I 20�2 2013 B/30120'13 2013 2014 Chenpe
Actual Actual Adual Proposed Year-to-Dete Estimated Proposed '13-'14
Account DescrlPtion ExPenses Expenses ExPdtrs Bud9et F�cPdts FxDd►rs Bud9et Buds�et Ndea:
Persomel Services
101 Regular Wages&Saiaries 85,804 78.550 78,233 100,940 27,822 83,486 87,628
122 FICA Employer CoMrlbutbn 6,209 4,889 4,879 6,258 1,725 5,175 5,433
126 MEDICAREEmployerConhibution 1,453 1,105 1,134 1,483 403 1,210 1,271
141 Unemploymenl Compersation 53 '178 -31 100 100 100
151 Workers Comp Irmirance Premlum 2 847 1 532 4,157 4,057 4,2� 4,300 4,429
Total Pereomel SeMces 96 366 86 083 88 372 112,818 34.2� 94.251 98.881 -12.379L
Materials S SuppUes
200 OfRce Supqies 1,252 70 337 900 124 500 500
203 Prirded Forms 3 Papers 529 491 144 500 50D 500
2p8 Medical Supplie6 2,785 1,749 550 2,500 518 1,250 1,250 1
210 Operating Supplies 11,107 7,179 7.515 14,000 11,547 14,OOD 10.000 2
211 Geaning Supplies 559 500 800 f�00
212 Fuel 3,636 4,884 4,488 5,000 1,082 5,000 5,000
217 Tumout(ieer&UNforms 6,9'14 793 8,SD8 9,500 6.30� 9,500 12,500 3
221 Equlpmerk Parts 4,840 5,28� 3,366 5,000 344 5,000 6,000
zz2 nres � �o �
223 Building Repair&Supplies 2,084 934 4,377 5,000 1.043 4,OOD 4,500
240 Small Tools&Minor Equlpmerk 10 362 7 723 5 428 5 000 284 5,000 5,000
Totel Malerials 8 Supplies 43 509 29 643 32 692 48,A00 21,249 45,750 45,250 -6.5196
Contractual Services
305 Medkal SeMces 2.793 1,658 1.545 3,200 1,630 3,200 2,000
306 Personnel7esiing 8 RecruitmeM 2,585 3,000 731 1,0� 2,500
309SoftwareSuppoABMairdenance 9.574 11.272 10.380 14,000 2.685 11,000 11,D00
310 Medicai Training 4,185 3.785 1,238 16,D00 2,8D0 14.400 4,000 4
318 Conierence 8 Semirers � � �
317 Employee Treininp 6.543 9,311 3,981 8,000 1,110 B.00U 8,000
319 Other Servk:es 2,069 124 750 230 750 750
321 Telephone 1.834 1,899 1,818 2.000 747 2.000 2,OOD
322 Postaye 18 5U 50 50
324 Slale oi MN-Fire Relief 25,088 25,673 21,988 21.783 27,996
325 Cky Match-Fire Relief 75,000 58,260 18.258 79,2D0 19.200 18.259
331 Travel Expenses 2,612 2,'173 1,700 3,500 1,090 3,000 3,000 5
334 LJcense/CDL 26 20 Y2 75 2'1 21 25
340 Advertising 100 100 100
353 Sales Tax td3.92 300
381 LlabilityfPropertylr�.wrance 10,372 12,895 11,420 11,859 8,064 8,084 9,335
381 Utiilies 7.716 8,502 7.908 12,000 5,311 12,000 12,000
384 Raluse Dlsposal 225 218 810 780 370 780 800
385 Sewer Pumping 6 MeirNenence 1.246 1,215 994 1.500 1,471 3,000 2.500 8
401 Bldq AAalr�tenence 3.412 1,841 808 2,000 328 2,000 2.000
404 MecNnery&EquipneM Repak 13,994 8,492 12,128 10.000 12 10,000 10,000
407 Well Repair 8 Meintenance 90 98 90 2� 200 Z00
433 Dues d Subsc►iptfpns 1,052 1,388 B88 950 584 950 1.000
438 Misc Contractual 1,A39 630 630 750
410 Events 726 2,000 2000 '1,500
Total Conhac.ivai Services 187 002 161 233 98.997 111.78A 28,348 125,378 114,355 2.32%
C8DIt81 Oud8Y8
540 Heavy MaCNnery Cepkal 5.254
550 Motor Vehides Cepital
680 Fumiture 8 Fixhxea 1,965 3,000 2,245 3,000 1,000 7
570 Oftfce EquiD� �,U47 930 7.018 3,000 309 3,000 2 000_ 8
Total CaWtal Outlays 6 301 930 8 981 6 000 2.554 6,000 3,000 -50.009G
Transfers
720 Operntirq Transfers 48 042 52 886 43108 45 485 45485 42,938 -5.609:
To1al Transiers 48 042 52 888 43,108 45.485 45.485 42,938 -5.60%
Total Fire DePt.(42200) 361,220 320,554 273,150 324,167 86.391 318,884 304,404 �E.'IS%
NOles: 1.Savinps from Lakeview 4.No EMT trairrng for new recrutts 7.Mlcrowave.new desk
2.MontMy dimers,hoses.pagers,no wa�ing machine or sales tsrz S.More oMsite 1raMinp ior offkers 8.AV Equipment tor Treirinp Room
3.5-6 turnout geers 6.Split 50I50 with PW
�o{� FIRE 5:15 PM 1 0/2 3120 1 3
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 ternporary
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.
Improper ditching and
likely plugged or buried
culvert leads to K� � ..
� weakening road base and ; -�;;�
r 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 havxng to pay sales tax will allow
the deparhnent 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 incurred. 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 10/24/2013
2014 Draft Budgef
GENERAL FUND 101
PUBLIC WORKS(43000)REVENUE
2010 2011 2012 2073 7l9Y1013 2013 2014
Actual AcWal Actual Proposed Year-to-Date EsUmated Proposed
Account DescAptbn Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washington Cty.Tax Settlement 567,183 649,808 788.033 883,898 471,T46 883.898 851,896
31701 Gravel Taxes 13,034 14,665 8,900 10.700 10,700 21,802
31800 OtherTaxes
TotalPropeRyTayces 580217 664473 796,933 894,598 471,746 894,598 873,698
Licenses&Permits
32150 Utility Permits 750 150 750 300 150 450 750
Total Licenses 8�Permits 750 150 750 300 150 450 750
Intergovemmerrtal Revenues
33401 LGA/MVHC/AG/PERA Aid 0
Totsl Intergovemmenta�Ald 0 0 0 0 0 0 0
Charges fot Services
34106 Engineering ServiceS 2.880 3,595 83A 500 0 0
34107 Assessment Search Fees
34109 Water Us�e 306 255 494 300 300 300
34110 Escrow Reimbursement 4��
34301 Oamage Repalrs 71 988 2,504 0
34303 Dust ConVol 4,020 3,248 3,190 3,254 7,812 1,350
343U4 Reimbursement for Serv'�Ces 625
34305 Otl�r Street Servke 569 0 585
Total Charges for Services 8 471 8,087 7,fi07 4,054 4,260 2,112 1,850
Olher Income
36250 I�fisc.Refunds 8,547 259 3,817 389 400
TWeI Other Income 8,547 259 3,817 0 389 400 0
Other Financing Sources
392D2 Contribution from Enterprise Fund 1 149 1 149 2,041 9,890 9,8� 1
Total Other Fnancing Sources 1 149 1,149 2,041 8,8� 0 9.890 0
Total Puhlic Works Dept. 599,133 674,117 811,148 908,842 476,545 907.450 878,098
Notes: 1.No transfer as all c�is billed directly to enterprise funds in 2014
1 of 1 PW 4:49 PM 10/23/2013
201s OraR eudget
GENERAL FUND 101
PUBLIC WORKS(43D00)EXPENSE
2010 2011 2072 2Q13 8l30/2013 2013 2014 Chanpe
Actual AMual Actual Proposed Year-to-0ate EsUmated Proposed '13-'14
Account Descriptlon Expenses Expenses Expdtrs Budget ExpdTs Expdtrs Budget Budeet Notes:
Personnel Services
101 Reguler Wages 8 Salaries 82,962 86,409 128.475 155,565 69,497 157,380 185,534 1
102 OT Reg.Wages 7,323 4,150 3,254 8,521 1,988 8,521 7,835
104 7emp Employee Wages 7,898 2,588 5,220 8,087 3.393 8,081 3,291
121 PERA Coord.Empbyer ConVibution 6,050 6,582 9,581 11.896 5,183 12,028 14,056
122 FICA Employer ConMbution 5,723 5.307 8,183 10,673 4,339 70,786 12,129
128 MEDICARE Employer Contribution 1,379 1,255 1,928 2,498 1,035 2,522 2,837
131 Health Insurance Empioyer CoMribution 18,471 27.102 33.900 42,882 24,640 42,882 49,566
134 Life Insursnce Employer Paid 304 410 483 659 31 B 659 878
135 Dis�iiity Insurance Empbyer Paid 974 914 985 1,478 520 1,478 2,042
141 Unempioyment Compensation 163 2,767
151 Workers Comp lnsurance Premium 578 2 824 8,824 8,144 12,060 12,060 12,422
Total Personnel Services 131,659 137,705 203,580 250.375 722,970 256,377 290.393 15.9896
Materials 8 Supplies
200 Oflice SuppUes 85 203 200 83 200 2�
210 Opereting Supplies 4,69U 7,179 8.399 8.000 8,181 10,000 10.000
212 Fuel 13.274 11,993 17,967 25,000 11.543 25.000 25,000
221 Eqtapment Parts 7.219 7,264 7,211 S.ODO 1,514 8,000 7,500
222 Tire,s 3.812 5,547 1,078 1,100 1,100 3.000
223 Bui�ng Repair&Suppiies 654 167 3,179 500 513 600 1.000
224 Road Maintenance Supplies 3,764 3.151 41.495 23,700 2,750 23,7p0 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 Smail Tools&Minor Equiprr�ent 6 435 5 243 10,022 4,000 2,566 4,000 7,500
Totel MatErials&Supplie5 97 909 55,884 114,351 144,15D 47,392 141,450 145,150 0.69%
ConVactuel Services
303 Engineering Services 21,473 27,595 21,550 40,000 9,333 30,000 32,500
305 Medical Services 402 306 870 1,500 43 100 1,000
317 EmployeeTralning 1,071 90 280 2.500 1.54D 2,50D 1.000
319 Other Services 677 2,368 3,860 2.000 2.517 3.000 3,500
321 Telephone 2,734 2,485 2,999 3,211 1,530 3,200 4,000
331 TravelExpenses 123 54 61 500 787 500 500
334 LicenselCDL 77 10 90 700 23 100 150
353 Sales Tau ��092 2•200
361 liability/Property Insurence 9,288 10,582 10,087 10,591 11,498 11,498 11,843
385 Insurance Gaims 500 500
381 U�lities 5,899 6,055 5,820 6,000 3.697 6,000 6,000
384 Refuse Disposal 150 409 1,027 500 316 600 1,OOD
38.5 Sewer 831 809 662 1,000 981 2.000 2,500 2
387 Street Light UWitles 4.480 8,380 8,143 7.000 3.647 7.000 8,000
401 Bldg I�irrtenance 2,547 1,072 1,028 1,5D0 994 1,500 1,500
403 kr�provements other ihan Bldg 497
40d Machinery$�Equipment Repair 8,041 10,140 4,565 8,000 930 8,000 5,000
405 Contractual Road fNairrt.&Repairs 190,692 261,210 256,048 300.000 35,798 300,000 300,D00
438 Misc Cantractual 2 298 3,534 1,004 1D,000 _ 10,000 5,000
Tofat Coniractual Services 249190 333,598 318,391 394,402 74,136 388.198 383,493 -2.77°k
CapiffiI Outlays
530 Capital Improvements other than Bldgs 11,T37
540 Heavy Machlnery Capital 45,053 15,OOU 10,818 13,500
550 Motor Vehicles Capifal ��� �.�
560 Fumituro 8 Fixwres 1,694 500 522 600
570 UNice Equipment 71 1.771
Total CaD��tlaYs 71 59.755 65,500 11.340 64,100 _.___ -100.00%
Transiers
720 OperaUnp Transfers 28 598 52 151 35.890 54,415 54,415 57,062
Total Transfers 28 598 52 751 35,890 54,415 54,415 57,082 4.86%
Totel Public Works(43000) 507,427 579,338 731.967 808,842 255.837 904.540 876,098 -3.60%
Notes: 1.New FT
2..50i50 splR wBh flre
1 ot 1 PW 5:95 PM i0/23/2013
i
i
Parks (45000)
This budget includes personnel expenses for the part-time O�ce Assistant's tirne devoted to
recreation activities, which is budgeted at O.l 6 FTE, an increase from 2013 budget. This
increase is to allow the position to be the main contact with the Parks and Reereation 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 employees for the ice rink and summer
recreation programs, and the part-rime seasonal grounds maintenance position. Hours budgeted
for these positions are the same as 2013.
The Materials and Supplies category is increased due to the department being chazged for fuel
for mowers to cut grass at park facilities (previously charged to the Public Works Depariment)
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
membership 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 ba11 t-shirts and
$100 for Vinterfest supplies; consistent with past expenditures.
There are no Capital Outlays planned frorn the general fund in 2414 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 recornmend they establish some guidelines
to help make future decisions on similar requests. Scandia has a number of lakes and the City
owns property on nearly 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 10/24/2013
20?4 Draft Budge!
GENERAL FUND 101
PARKS 8 RECREATION(45000)REVENUE
2010 2011 2012 2013 7/9/2013 2013 2014
Actual Actual Actual Proposed Year-to-Date Estimated Proposed
Account DescripUon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washington Cty.Tax Serilement 43.670 43,894 43.195 58,023 24,308 58,023 48,230
Total Property Taxes 43 670 43,894 43,195 58,023 24,308 58,023 48,230
Intergovemmental Revanues
33640 Other Grants 1.000 4.9�3
Total Intergovemmental Ald 1,000 4,973 0 0 0 0 0
Charges for Services
34�50 Facililies Rentel 482 616 268 3� 477 500 500
34790 Recreation Proarams 8,462 11.407 9.911 $.000 6,256 8.000 7,300
Total Charges for Services 8 944 12,023 10,779 8,300 6,733 8,500 7,800
Other Income
36230 Donetions 620 1,100 0
36250 Mlsc.Reiunds 24
Total Other Income 644 1,100 0 0 0 0 0
Totai Parks&RecreaUon Dept. 54,258 _ 61,990 53,374 66 323 31,041 66,523 56,030
n
t oi 1 Parks 4:49 PM 10l23/2013
10flOralt BudpM
(3ENERAL FUND 101
PARKS 8 RECREATION(45000)EXPENSE
2010 2011 2072 2013 6I30P2013 2073 2014 Chanpe
Actual Actual Actusl Adopted Yeer-bo-Dafe Est�nated Proposed '73-'14
Account Dascription EW�enses Expenses Expdtrs Budget Expdta Expdds Budget Budpet Notes•
Personnel Sarvices
101 Reguler Wages 6 Seleriea 2,728 2,703 3,149 3,121 1,468 3.121 6.182 1
104 Temp Empbyee Wages 14.679 18,883 14,387 15,672 4,977 75.672 15,818
121 PERA Coord.EmpbyerConUibutlon 194 895 365 226 7� 226 378
122 FICAEmployerContributlon 1,175 1,184 1,041 1,185 365 1.165 1.302
128 MEDICARE Empbyer Contributlon 285 284 275 272 93 272 305
14� UnempbyrnentCompeneatfon 1,141 3,111 868
'151 Workers Comp Insurance Premlum 576 2 714 1,058 876 567 800 824
Total Peisonnel Servicea 20 778 27 774 21 743 21.332 7,577 21.256 23,807 11.80'b
Materiels 8 SuPP�
200 OfBce Supples 10 30 50 7 BO b0
203 Printed Fortns 8 Papera 409 329 387 450 367 387 400
210 OperalingSuppMes 1,193 1,848 2.155 2.000 301 1,600 1,600 2
212 Fuel 477 254 231 350 202 950 950 3
721 Equipmern Parts 156 117 418 500 500
223 Bulldhg RepaR&Suppfies SOB 283 500 �
240 SmaN Tools&Minor Equpment 445 284 300 300 400
Total Meferiels d SupP�ees 2 750 3 23B 3,487 3,Bb0 1,294 3,767 3,950 8.229�
Conlractual Services
312 Plenning Services 3,108
313 Commiltee&Commisabn Reimburs 1,560 1.080 1,580 2,180 800 1,200 1,200
319 OtherServices 5,903 8,152 5,572 5,500 8 5,500 5,575
322 Postage 145 159.31 �64 200 170 175 175
340 Advertising 116 450 2.000 877 2.00D 1.075 4
353 Sales Tax 76 41 18 90 52 90 50
361 UebltltylPmperty Insurence 5,254 1,267 4,742 4,979 6,018 6.078 8.199
361 Utllltles 3,487 4.852 3,284 5,000 2,120 4.000 S.ODO
384 Refuse Disposal 2,542 2,729 3,034 3,500 673 3,250 3,500
385 Sewer Pumpkg and Maintenance 333 3,000 1,189 2.500 3.000
401 Bldg MeiMenance 627 993 500 500 SDO
404 Mechinery&EquipmentRepaK 1,677 612 306 'I,000 370 1,000 500
438 MiscCoMrecluai 231.65 536 1,000 500 500
439 Re(undslssued 835 144 265 500 220 500 500
440 Evertts 582 1,077 731 2,000 128 500 'S00 5
Tofal Contractual Services 22 4�8 22 502 21.015 31,429 12.425 27.733 28,274 -10.04Mo
CBpNeI Outleys
530 Cepftal Improvemea�othertlian Bldgs 1 497 2 400 9,912 9,912
Tofel CepHel Outlays 1 497 2 400 9.912 9,912 -100.0090
Tranefers
720 Ope2Ung Transters 2 444 3 755
�"Totel TransTers 2,444 3 755
Totel Park 8 Retreation(45000) 48,390 58,767 d8,045 68,322 21,2� 62,888 56.030 -15.b2%
Notes:
1.Increase In OHice Asst hours to cover PRC issueslAdmin no bnger altend PRC meetlngs
2.Reduced beCause Dodgebal t-shirt maved Eo eveMs and for reductlon in sales tex
3.Fuel for mowing now charped to Parics,rather ihan PW budget
4.575 for Vinterfest Ad,�1,000 misc advertising,nothing for Famiers Marlcet
5.5100 for Vinter(est Supplea,5400 for podgeball t-shirts
�o{� PARKS 5:18 PM 1012312013
Community Center(45180)
This budget represents the costs for maintaining the Community Center Building and the
"Annex", and contractual services and part-time 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
?014 Draft Budge!
GENERAL FUND 101
COMMUNITY CENTER(45180)REVENUE
2010 2011 2012 2013 7l9I2013 2013 2014
Actual AcWal Actual Proposed Year-to-Date Estlmated Proposed
Account Descripiion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washirgton Cry.Tax Settlement 28,425 49,425 40,834 37.763 16.953 31,763 28,697
31701 GravelTaxes
37800 Other Taxes 0 0 0
TotalProDertyTaxes 26,425 49,425 40.834 31,783 16,953 31,763 28,697
Cherges for Services
34740 Coifee Sales 10 75 10 20 10 10 10
34750 FaciliUes ReMal 12,855 8,265 9,75D 8.405 9.754 11.000 71,000
34760 Cleaning Fees 181
TotalChargesforServices 12,856 8,280 9,760 8,425 9,764 11,010 t1,010
Ocher Income
36230 Donatlons 230 D 0
Total Other Income 230 0 0 0 0 0 0
Total CommunKy Genter Dept. 39,512 60,060 50�594__ 40,188 28.717 42,773 39,7D7
1 ot 1 CommCV 4:49 PM 10/23l2013
20tI Drsh 9ualg�t
GENERAL FUND 101
COMMUNITY CENTER(45180)EXPENSE
2010 2011 2012 2013 6/30/2013 2013 2014 Cha�e
Actual Actual Actual Proposed Year•taDate Estimated Proposed '13-'14
Accourrt Oescription Expenses Expenses Expdtrs Budget Expdts E�cpdtrs Budget Budget Notes'
Personnel Services
101 Regular Wages 8 Salaries 1,350 66� 800 720 360 720 720
122 FICA Empbyer ContribuUon 47 19 45 45 45
126 MEDICARE Empbyer ContribuGon 20 10 9 10 5 10 10
151 Workers Comp Insurance Premium 173 2.822 4fi9 487 32 35 36
Total Personnel Services 7,589 3,510 1,078 1,282 397 810 _ 811 -35.74%
Materials&Supplies
210 Optrating Supplles 5,171 2,684 3,951 6,713 1,293 6.000 5,000
223 Bullding Repair 8 Supplles 1 121 1 403 867 1,000 479 1.000 1,000
Total Materials&Supplies 6 283 4,087 4,818 7,713 1,773 7.000 6,000 -22.21%
Contracwal Services
334 License/CDL 35 1,139 841 630 35 9(10 928
353 Sales Tax �� �
361 Liability/Properly Insurance 2,029 1,590 1,385 1,433 2,284 2.284 2,353
381 Utilities 10,026 10.875 9,594 12.000 5,523 12,000 12,000
384 Retuse Disposal 1,407 1,424 1,fi69 1.500 642 1,500 1,600
385 Scwver Pumpinfl 8 MafMenance 170 2.148 2.218 3,500 1,747 3,500 3,000
401 Bldg Maintenance 92,485 17.718 8,258 8,650 4,214 9,650 11.015
404 Machinery&EquipmentRepair 220 362 1,479 1,000 1,000 1,000
406 Gmunds Care 6.210 1,915 1,000 500 500
407 Weli Repair&Maintenance 6.223 5,579 500 500 500
439 RefurxJs Issued 2 170 610
Totel Contractual Services 28 542 48,120 32,918 31,213 14,553 32,034 32,896 5.39%
CapHal Outlays
520 Capitai Improvements to Bldgs 4,783
530 Capital Improvements other than Bidgs 3,724 _
Totai Cad�al Outiays 4 763 3,724 #DNIO!
Total Community Center(45180) 38,424 60.480 42,538 40.188 16.723 39,844 39,707 -7.209'0
Notes:
��� CENTER 5:16 PM 10/23/2013