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9.d) 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 2013 and 2014 to account for the new outstanding equipment certificates approved by the Council in June 2413. The proceeds of which are currently 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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N N N N N � � �•:•:�}.-:. � �'•-• �O �O �D �O �D �O �O �D �O �O �O i!: ..�:c 2014 Draft Budget DEBT SERVICE FUNDS REVENUE BUDGETS 2007 BLACKTOP(FUNO 307) 2010 2011 2012 2073 7/9/2013 2013 2014 Actual Actual Actuai Proposed Year-to-Date Estimated Proposed Account Descri0tion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax 5ettkment 184.845 179,529 146.902 143,635 71,818 143,835 134,609 Total Property Taxes 184,845 179,529 146,902 143,635 71,818 143,fi35 134,609 Other Income 36100 Special Assessmerrts 31,131 47,418 32.2A6 23,704 15,615 23,704 22.198 36210 Interest Income 1.178 1.231 914 1,311 1,100 1,100 36250 Misc.Refund Total Other Income 32,309 48,649 33,760 25,015 15,615 24,804 23,298 Otl�er Financinp Sources 392�Interfund O rati Transfer 53 378 Total Otlier Financirre Sources 53,37 0 0 0 0 0 0 Total 2007 BlacktoD(�7) 270,532 228.178 180.062 168,650 87,433 168,439 157,907 FIRE HALUPUBLIC WORKS(FUND 310) 2010 2011 2012 2013 7/9/2013 2013 2014 Actual Actual Actual Proposed Year-to-Oate Estimated Proposed Account DescripUon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Setdement 118,958 120,900 120,622 117,187 58,594 117,187 42,852 TotalPropertyTaxes 118,958 120,900 120,822 117,187 58,594 117,187 42,852 Other Income 36210 Interest Income 1,387 1,089 707 1,332 870 870 Total Other Income 1,381 1,089 707 1,332 0 870 870 Total Fire HaIlfPubl�Works Bond(310) 120,339 121,989 121,b29 116,519 58,594 118.057 43,722 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES(FUND 311) 2011 2012 2013 1/9/2013 2013 2014 Actual Actual Proposed Year�o-0ate Estimated Proposed Accoucrt Descripfan Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement 51,484 83,942 46,271 21.036 46.271 45297 Totsl Property Taxes 0 51,484 83,942 46,271 21,038 48.271 45,297 OtAer Income 36210 interest Income 134 171 391 200 200 Total Other income 0 134 171 391 0 20D 200 TotalEquipmentCertificates 0 51,618 84,113 46,662 21,036 46,477 45,49T 1 0 2 DEBT REVENUE 4:50 PM 70/23/2013 2014 Draft Budgef. 2011DUMP TRUCK EQUIPMENT CERTIFiCATES(FUND 372) 2011 2012 2013 7/9/2013 2013 2014 Adopted Actual Proposed Year-to-Date Estlmeted Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 000 as in n . ax etdement 35 910 20 055 35 910 34 965 Total roaertv Taxes 0 0 35,910 20,055 35,910 34.985 Other Incane 38210 interost Income 0 Total er ncome 0 0 0 0 0 o qu�pmen �ca s 2013 FIRE TRUCK/DUMP TRUCK EQUIPMET CERTIFICATE 2(111 2012 2013 7l9/2013 2013 2014 Adopted Actual Proposed Year-to-Date Esllmated Proposed Account Desc on Revenue Revenue Reve�ue Revenue Revenue Revenue Notes: Taxes 31D00 Washington Ctv Tex SetHement 69.783 Total Property Texes 89.783 Other Incoma 36210 Inferest Income 0 Total Other Income Total Fire Tn�ck/Dump Truck Equlpment Certiflcate: 0 ___ 69,783 otel ebt Servke 390,871 ,78 85,704 369,741 187,117 366,877 351,874 p p p DEBT REVENUE 4:50 PM 10/23/2013 ZOfI Dnh Budp�t DEBT SERVICE FUNDS EXPENSE BUDGETS 2007 BLACKTOP(FUND 307) 2010 2011 2012 2013 6130/2013 2013 2014 Chanpe Actual Actual Actual Adopted Year-to-Date Estimatad Proposed '13-'14 Account Descriptlon Expenses Expenses Expdtr Budget Expdts Expdtrs Budget Budget NWes_ �2bi$BNICB 601 Long Tertn Debt Principal 735,000 135,000 135,000 135,000 130,000 811 Long Term Debt Interest 41,043 35,980 30,85U 25,619 12,809 20,388 Statutory 5%COverEge R9Quirement 8,031 7,519 � Total Debt Service 776,043 170,980 165.850 188,650 12,809 157,907 -7.65% Contractual Services 82�Fiscal Agent Fees Totel Contractual Services Trensfers 720 Ooerating TransFers Total 7ransfers Total 2007 Blacktop(307) 176.043 170,980 165,850 188,650 12,809 157,907 -7.65% FIRE HALUPUBLIC WORKS(FUND 310) 2010 2011 2072 2013 6l3�/2013 2073 2014 Chanpe Aclual Actual Actual Proposed Year-to-Date Estimated Proposed '13-'14 Account Descriptlon Expenses Expenses Expdtr Budget Expdts F�tpdtrs Budget Budpet Noles; Debt Service 6D1 Long Term Debt PrinGpal 90,000 95,000 100,000 100,000 40,000 611 Long Term Oebt Interest 23,293 20,143 16,875 12,875 6,438 1,840 Stawtory 5%Coverage Requirement 5,644 2,082 Tot21 Debt Service 113,283 115,143 116,875 118,519 6,d38 43,722 -62.03% ConVactuai Services 620 Fiscal Agent Fees Total Contractual Services Transfers 720 OperaUng Transfers Totel Trensfers Totel Fire HaIUPublic Works(31D) 173.293 115,143 116,675 118,519 6,438 43,722 �2.03°h 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE(FUND 311) 2011 2072 2013 B/30J2013 2013 2014 Change AcWal Actual Proposed Year-to-Date Estimated Proposed '13=14 Aceount Description Expenses Expdtr Budget Expdts Expdus Budget Butiget Notes: Debt Service 801 Long Tertn Debt Principal 40,000 40,ODU 40.000 4U.000 4U.000 611 Long Term Oebt Interest 9,020 12,533 4,440 2,480 3,330 Statutorv 5%Coverage Reauirement 2,222 2,167 Totpl Debt ServiCe 49,020 52,533 46,662 42,480 45,497 -7.19% ConUactual Services 620 Fiscal Agent Fees Totel Contractual Services Transfers 720 Operetlng Transiers Total Trensfers Total EquipmerK Certificales t311) 49,020 52,533 46,662 42,480 45,497 -7.19% 1 of 2 DEBT 5:17 PM 10/23/2()13 sor�nrslr Bude� DEBT SERVICE FUNDS EXPENSE BUDGETS 2011 DUMP TRUCK EQUIPMENT CERTIFICATE(FUND 312)• 2011 2012 2013 6/30/2013 2013 2014 Chanqe Actual Actual Proposed Year-to-Date EsGmated Proposed '13-'74 Account DescrfpUon Expenses Expdtr Budget Expols Expdtrs Budget Budpet Notes• Debt Service 601 Lonp Tertn Debt Principal 40.00U 30.000 30,000 �.� 611 Long Term Debt Interest 9,020 5,025 4,200 2,100 3,300 St2tu��+ry 5%COVCraOC RCquirCrnEnt 1 751 1.710 1685 Total Debt Service 49 020 36,778 35,970 2,100 _ 34.985 ConVadual Services 620 Fiscal Agerrt Fees — Tolal CoMractual Services Transfers 710 Residuai Equity Transfers 720 Operatv�g Trensters Total Trar�sfers Total Equlpment Certfflcates(312) 49,020 36,776 35,910 2,100 34,965 � FIRE TRUCK/DUMP TRUCK(FUND 313) 2013 2014 Change Estimated Proposed '13=14 Account Descriptan ExpdVs Bud9et Budget Notes: Debt Service 601 Long Term Debt Principal `�`�� 611 Long Term Debt Interest ��4� Stetutory 5°�6 Coverage Requirement 3,323 Total Debt Service 69,783 #�IV/0! Contractual Servfces 820 Fiscal A�ent Fees Totel CoMracWal Services Transfers 710 Residual Equity Transfers 720 Operating Trensfers Total Transfers Total Flre Tnick/Dump Truck(313) 89,783 #DN/D! Total Dabt�NH:N 384;1 .834 369,741 351,874 �4.83'�6 2 of 2 DEBT 5:17 PM 10i23/2013 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 lowez landing area assumes a 50% cost share with the Carnelian-Marine-St. Croix Watershed District. The proposed 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$212,000. The fund balance at the end of 2014 would be about$239,250. 24 10/24/2013 2014 Draff Budget CAPITAL IMPROVEMENTS(FUND 401)REVENUE 2070 2011 20'12 2013 719/2013 2073 2014 Aetual Actual Actuel Proposed Year4o-Dete Estimeted Proposed Account Descri Uon Revenue Revenue Revemie Reverue Revenue Revenue Reverue Notes: Taues 31000 Washinpton Cty Tax Seltlement 30 000 38 500 107 611 91296 45,648 _91,296 94,400 Total PropeAy Taxes 30 000 88 600 107 617 91.296 45.648__ 91,298 94.400 Inlergovernmental Revenues 33401 LGA 0 33640 Other GraNs �� Tdal Inlergovernmer�al Aid 0 0 0 30 000 0 0 0 Other Incotri6 36270 Interest Income 1 660 1 353 906 1,223 1,100 1.100 TotalOtherincome 1860 1353 906 1.273 � 1•�0� �•�00 Othcr FinandnB Sources 38200 IMerfund Operetlnp Trert�(er T�al Olt�Finandng Soiaces 0 0 0 0 __ 0 0 0 Tolal Capdal Improvements Fund 403 31 880 39,853 tOB,517 122.519 45,648 92,396 95,500 �p{� CAP IMP REVENUE 4:50 PM 10Yl312013 2oU DroR Budgrt � CAPI?AL IMPROVEMENTS(FUND 401)EXPEN3E 2p1p 2011 2012 2013 6l30/2013 2013 2014 Change AcWal Actual Actual Proposed Year-to-Date Estlmated Proposed '13-'14 Account Descriptfon Expenses Expenses Expdtrs Budqet 6cpdts Expdtrs Budget Budget Notes: Contractual Services 308 Other Professional Senlces 312 Planning 5ervices — Total Contractual Services Capital Outlays 510 Capital Outlay-Land 512 EasemeM Acquistion 520 Capital Improvements to Bldgs 39,295 20,173 �.� 530 Capital Improvements other ihan Bidgs 30,000 4,018 15,000 68,250 1 540 Heavy Machlnery Cep(tai 550 Motor Vehicles Capita� Total Capltai Outlays 39 295 20 173 30.000 4,018 51,000 88.250 Trar�sfers 720 ODcratino Transfe�s 89 601 Total Trar►sfers �601 Total Capital Improvements(401) 39,295 20,173 98,601 30,000 4,018 51,000 68,250 Notes: 1.Electronic Oata Storage,Generator and Log House Landing 1 of 1 CAP IMPROVE 5:77 PM 70/23/2013 � �i PARK CAPITAL IMPROVEMENT FUND BUDGET I There aze 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 2014. 25 10/24/2013 , 2014 Draft Budget i PARK CAPITAL IMPROVEMENTS(FUND 404)REVENUE ' 2010 2011 2012 2013 7/8l2013 2013 2014 Actuel Aclual Actuai Propoaed Year-to-Date Est(mated Proposed Acco�t DescxlpUon Reverwe Revenue Revenue Revenue Revenue Revenue Revenue Notes: Inte ovemmental Revenues 33640 Other GraMs 0 98,000 47,500 Totel Intercmvemmentai Aid 0 0 0 98,000 0 0 47,500 Charpes for Servlces 34780 Park DediceUon Fees 0 3 000 Totai Charges for Servlces 0 3,000 0 0 0 0 0 Other Income 3621D Irrterest Income 145 88 44 78 45 45 36230 Donations 340 7�000 0 Totel Other Income 485 1 088 44 78 0 45 45 Total Park Capital Improvements Fund 404 485 4,088 44 98,078 0 45 47,545 � ��{1 PARK CAP REV 4:51 PM 10J23M2013 mt�wart swryw PARK CAPITAL IMPROVEMENTS(FUND 404)EXPENSE 2o�a 20» 20�2 2o�s Actual Actual Actuai Adopted 6/30/2013 2013 2014 Change Account Description Expenses Eupenses Expdtrs Budget Year-to-Date Estimated Proposed '13-'14 Corrtractual Services 302 Surveying 4,940 1,450 303 Engineering Services 312 Plsnning Services Total Contractual Services 4 940 1,450 #DN/0! CaP'�tal Oullays 530 Capital Improvemenis other than Bidgs 98 5 479 3 575 103 000 5,000 47,500 Total C-?�ital Outlays 98 5 479 3 575 103,000 5,000 47,500 -53.8896 Total Dept.Fund A04 5,�38 5,479 3,575 103,000 1,450 5,000 47,b00 -53.8896 Notes: 1 of 1 PARK CAP IMPROVE 5:18 PM 10/23/2013 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$100,400 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 expenditizre 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 equiprnent replacement costs do not increase and revenues from the sale of old equipment are at least$70,000. 26 12/4/2013 2044 Drafi Budget EQUIPMENT REPLACEMENT(FUND 408)REVENUE 2010 2011 2012 2013 7/9/2013 2013 2014 Actual Actual Actual Proposed Year-to-Date Estimated Proposed Accoimt DescripUon Revenue Revenue Revenue Reverwe Reverwe Revenue Revenue Noles: Taxes 31000 Washington Cty Tax Serilement 0 1 113 0 T�tslPropertl�Taxes 0 0 1173 0 0 0 0 Other Income 38210 Irrierest Incane 817 1,453 371 1.000 1,000 3fi250 Mlsc.Refunds 380 38280 Sale of Eq�pnent 5 722 1 947 Totel Other Incorne 6,719 3 394 0 371 D 1,000 1,000 Other flnandng Sources 39101 Saie of General Fixed Assels 39200 irneriund Opereting Transfer 80,000 110,000 80.000 100.000 100.000 100.000 39350 Certificate of Indebtedness 200 000 150,000 TOlal Other Financinq Sources 280 000 260 D00 80,000 100.000 0 100.000 100.000 Total Equlpmerri Replacement Fund 408 288,719 283,394 81,'113 100.371 0 701,000 101,000 1 of 1 EQUIP REPL 4:51 PM 10l23/2013 ; 1 I so+�aae eudysr � 1 EQUIPMENT REPLACEMENT(FUND 408)EXPENSE ' i I 2010 2011 2012 2073 B/30l2013 2013 2014 Change � Actual Actual Actusl Adopted Year-to-0ate Estimated Proposed '13-'14 3 Account Descripfion Expenses �� ExPdtrs Budqet Expdts Expdtrs Budget Bud9et Notes• i Coniractual Services � 304 Lepai Services 2 598 � Total Contractual Services 2,598 0 0 0 0 0 0 j i Capital Outlays C 540 Heavy Mpchinery Capilai 192,744 5,588 ' 550 Motor Vehkles Capital 143 262 93,913 300.000 0 344,953 ZOO,ODO � Total Capttal Outlavs 192 744 148 828 93.913 300,000 0 344.953 200,000 ; i f Total Equfpment ReplacemeM Fund(408) 195 340 148,828 93,913 300,000 0 344 953 _ 200,000 � s NOtes: � � � � i I 1 of 1 EQUIP REPLACE 6:26 PM 12l3/2013 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. Staffis 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 10l24/2013 2014 Draft Budget LOCAL ROAD IMPROVEMENT FUND(FUND 408)REVENUE BUDGET 2014 Proposed Account Description Revenue Notes: Taxes 31000 Washington Cty. Tax Settiement 127,704 31701 Gravel Taxes 31800 Other Taxes Total Property Taxes 127,704 Licenses& Permits 32150 Utiliry Permits Total Licenses&Permits Intergovernmental Revenues 33422 Other State Grants&Aids 33640 Other Grants Total Intergovernmentai Aid fl 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�perating Transfer 200,000 1 39300 Bond Proceeds 39350 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 2094 Proposed Account Description Budget Notes: Contractual Services 302 Surveying 303 Engineering Services 304 Legal Senrices 308 Other Professional Services 405 Contractual Road Maint. &Repairs Total Contractual Services Capital Outlays 510 Capital Outlay-Land 512 Easement Acquis6on 530 Capital Improvements other than Bldgs Total Capital Outlays 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 system components. Beginning in 2014,Personnel Services related to the operation and rnaintenance of the 201 System will be charged directly to the fund rather than having operating transfers to the general fund. Hourly empioyees will account for their 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 amved 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 simiiar 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,purnps and a master station. No rate increase is proposed for 2014. 28 12/4/2013 2014 Draft Budget 201 PROJECT SEWER FUND 802 REVENUE 2010 2011 2012 2013 9130/2013 2013 2014 Aclual Actual Actual Proposed Year-to-Date Estlmated Proposed AccouM DescripUon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: 36100 Speciel Assessments 5,475 4,258 5,151 5,000 4,437 5,000 5,000 Other Income 36210 Interest income 1.358 1,206 723 563 78D 700 36250 Misc.Refunds Total Other Income 1.358 1,206 723 563 0 780 700 Proprietary Fund Revenues 34401 SewerCharges 61,236 61,945 70,898 65,100 50,898 65,100 65,700 37250 Sewer ConnectloNReconnectbn fees 0 Total Aroprietary Fund 81,236 61,945 70,696 85,1� 50,898 65,100 85,100 Total 201 Pro�ect Sewer Fund 802 68,089 67.407 76.570 70,863 55.335 70,880 70,800 1 ot 1 201 SEWER REV C:52 PM 1D123l2013 2a11 Dralt 8udyet 201 SEWER PROJECT(FUND 802)EXPENSE 2010 2011 2012 2013 10/31/2013 2013 2014 Change Actual Actual Actual Adopted Year-taDete Estimated Propossd '13'14 Account DescripUon Expensa Expenses Expdus Budget Expdts ExpdVs Budget 8udget Notes: Personnel Services 101 Regular Wages�Saleries 2.784 3,500 15,830 121 PERA Coord.Empbyer ConVibution 177 1,148 122 FICA Employer Contribution 160 981 128 MEDICARE Employer Contribution 37 ?� TWaI Personnel Servicas _ 3158 3,500 18,189 #DN/0! 1 AAaterials&Supplies 200 Office Supplies 148 75 75 75 203 Prirrted Fwms&Papers �� 210 Operatlng Suppllas 8 Equipment 90D 200 248 248 200 212 Fuel 221 Equfpment Parts 240 Smail Tools&Minor Equipment 4,728 Total Materials&Supoles 71 5,778 275 248 323 275 Contracwal Seroices 302 Surveying #REF! 303 Englneering Services 24,447 2,641 2.800 1,000 304 Legal Services �.�� 3D6 Personncl Testinp&Recruitment 308 Other Professlonal Services 1,825 1,825 309 Software Support&Maintenance 311 PermR Fees 505 680 505 1.316 1.000 317 EmpbyEe Training 923 923 2,100 319 Other Services 321 Telephone 874 962 1.025 824 1,877 2,300 1,538 322 Posiage 331 Twvel Experrses 334 License/CDL 890 690 351 Le�l Notices Publishing 353 Sales Tax � �� 361 LiabilttylPropertylnsurance 1,299 2.756 1,638 1.718 1,711 1.111 1.144 381 Utilities 1.446 1.757 1.637 1,800 1.389 1,678 1,750 385 Sewer Pumpina 6,444 13.700 4,834 5,000 6,500 386 Opefatlon&Maintenance 32,418 54,091 45,7b7 13,376 11,509 13,376 10,952 403 Improvements oUier than Bldg 404 Machfnery&Equipment Repeir 5,315 5,000 16,166 16,166 5,000 414 Equipment Rental 135 150 433 Dues�Subscriptbns 438�sc Contractual 938 742 6,325 5,085 5,U85 2,50D 439 Refunds Issued Totel ContracWal Services 37 420 60 987 88,006 44,195 48,230_ 51,334 33,632 -23.80% Capital Outlays 510 Capital Outlay-Land 512 Easement Acquistion 52Q Capital Improvements to Blc�s 530 Capitai Improvements other than Bldps 120.000 2 540 Heavy Machinery Capital 550 Motor Vehicles Capial 560 Fumiture&FlxWres 570 Office Equipment 2�� To�i ceac�i o�roa,� z.ssa �20.000 �nnrro! Trensfers 710 Residuai Equity Transfers 720 Operating Trpnsfers 3,645 3.645 2.825 7,145 3,845 _- Total Transfers 3 845 3.845 2.825 7,145 3,845 Tota1201 SewerProlect(602) 41,065 64.703 99.475 51,615 51,636 58,802 172,096 233.42% Notes: 1.Opera6ng Transfer replaced by expense to personnel services 2.3 ConVol Panel replacements,pumps and master station 1 of 1 201 SEWER 627 PM i71312013 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 replacement 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. T'he 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 yeaz'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 charge. The rate would go from $14.98 per 1,000 gallons used to $15.28 per 1,000 gallons. The usage chazge increase 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 needed if expenses perform to budget but the cornmittee is taking the approach of gradual increases overtime as we have more experience monitoring and operating the system. A couple more years of operating the system will give us a better handle on the pumping requirements. 29 12/4/2013 2094 Drak Budget UPTOWN SEWER FUND 612 REVENUE BUDGET 2pt2 pB/31/12 2012 2013 10/31I1013 2013 2014 proposed YeeMa-0ate Actual Proposed Yearvlo-Date Ealimated Proposed q�o� p�� •� Reven� Revenue Revenue Revanue Revenue Revenue Revenue Notes: 36100 S;:-^ial Hssessrtiems — Other Incane 36210 krterest kicane 36230 Donations 36440 Insurance Retu�M 36250 Misc.RefiaMs TMaI Olher Income 0 0 Prppriehry F�d Revenues 34401 SewerCharges 24385 7114 9579 22.676 13,t62 '19,426 79,717 1 Tolal ProDrietxY Fund 24 385 7114 9,579 22 676 13 762 19,426 79,717 Ott�er Finand Sources 38203 7ransfer(rom other Funds 99,601 99 601 175178 Tofal Olher Financi Sarees 99 601 99 601 175178 D D 0 0 Totel UDtown Sewer Fund 612 123.986 106,715 __184,757 22.676 13,762 19,426 18,717 1.2Ye vohmte rate inaease 1 ot t UPTOWN SEWER 8:43 PM 12l3/2013 I071 AaN Budy�t UPTOWN SEWER(FUND 612)EXPENSE 2010 2D�1 2012 2013 70f31/2013 2013 2014 Change Actual Adual Actual Adopted Year-to-Date Estimated Propmed '13'14 Account OesuiPtion EuPenses 6cDd6a Expdhs Bud9Ct ExDdts Expdtrs Bud9et Bud9et Na�: Persorv�el Servkes 101 Regular Wapes 8 Sdaries 1,203 1,500 6.285 121 PERA Coad.Empoyer CorXribiRbn 74 105 479 122 FICA Empbyer Cartrbutbn 69 93 470 726 MEDICARE Emdoyer Caxr�d'an 16 � � Tdal Persomel Services 1.962 1,72{1 7,270 NDIV/O! 1 ��S�� 13 75 75 200 Oflice Supplbs 203 Printed Fama 6 Papers 210 Operatkip Supplie6&Equipment 500 82 82 250 212 Fuel 221 Equiprt�sM Parts 159 2d0 Small Took 8 Mirar EqW�nenf Totel Meteriels 8 Supplies 172 500 82 157 S25 -35.OD9's Ca�hadual Services 302 Suveykip 303 Engineerkq Services 14,989 6.373 500 f�OD 304 L.opal Sarvices 1,001 500 600 306 Persorxiel TesGng 8 Recn�itmeM 308 Other Professbnp Services 258 258 309 So(lware Suppotl8 AAsirRenance 311 Contractuel Permit Fees 175 855 B� 313 Committee b Commtssbn Relmburs 316 Conierence d Seminars 377 Empbyee TroiNng � � �� 319 Other Services � 321 Telephone 3Y1 Posfage 331 Travd Exper� 334 Lfce�e/CDL 185 185 357 Legal No[tces PubSshhg �r g�T� 81 70 381 Liabitiry/Property I��rance 55 244 48 48 83 83 85 3g1 UHMies 243 356 331 50D 1,408 1,500 1,500 385 Sewer(Pumpkg) 2.384 3,996 184 2,100 691 891 2,100 3gg pperatqh g I�interence 1,850 4,OU8 2.685 4,008 3.225 403 Impovements other than Bldp 404 Mechk�y d EqWpm�Y Repatr 2,748 1,675 1,860 1.500 500 418 VeMcle a Equipment Leasing 420 Depreciation Experee 433 Duea 8 Substxiptions '� � 438 Miac ContrBCWaI 439 Re(uds Issued Total Cor�tractual Servlces 5 519 21 374 11 491 11.511 5.659 7,_083 10,445 -9.ZBYo CaDNaI OuUeys 570 Capital Outlay-Land 512 Eeaertieril Acquistlor� 520 Capltal Improvemerrs ro Bldgs 530 Capltal Improvemenls ott�er than Bidgs 128.067 540 Fleavy Maehinery CaP� 550 Motar VeNcles Cap�al 560 FurNWre&FbRues 570 OMice Equipment �4�2 Total Capital OuUays 130.479 Debt Servk•s 602 L.onp Term Debt Interest gp3�,p�g T�p�pr{�p� 2 667 2.640 2.840 T�p�� 2,667 2.840 2.840 -7.01% Transters 710 Resfdual EqWty Trans�ta 720 Operatinp Trar�sfers 1.7�4 5,940 4.220 Tdal Treruiers 1 744 5,940 4,220 Totel UWovm Sewer(812) 5,518 21,374 143,B8fi 20.818 7.103 15.820 20,680 __0.3096 Notes: 1.Operatirg transfer replaced with persorr�el services 7 of 1 UPTOWN SEWER 6:27 PM 1213/2013 ECONOMIC DEVELOPMENT AUTHORITY In May 2013,the Council created an Economic Development Authority comprised of five rnembers (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 10/24/2013 20!<Dratt Budget EDA REVENUE FUNDS 2014 Proposed Account Description Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement 1,Od0 Total Property Taxes 1,000 Intergovernmental Revenues 33422 Other State Grants&Aids 33640 Other Grants Total Intergovemmental Aid 0 Other Income 36210 Interest Income 36230 Donations 36240 Insurance Refund 36250 Misc. Refunds Total Other Income 0 Other Financing Sources 39101 Sale of General Fixed Assets 39203 Transfer from other Funds 39300 Bond Proceeds 39350 Cert�cate of Indebtedness Total Other Financing Sources Total Fund 1,000 1 EDA 5:09 PM10/23/2013 2014 Draft 8udgef 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&Accounting 302 Surveying 303 Engineering Services 0 304 Legal 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 PM10J23J2013