11-20-2008 Budget Workshop CITY OF SCANDIA
CITY COUNCIL AGENDA
SPECIAL MEETING
Thursday,November 20, 2008
6:00 p.m.
1. Call to Order
2. Discussion of Draft 2009 Budget
3. Adjournment
It'7")a.':;A,C,;"-:;
SCANDIA
Memominncsota
To: Mayor and City Council
From: Anne Hurlburt,City Administrator
Date: November 18, 2008
Re: Items for Discussion, November 20 2008 (6:00 p.m.) Budget Work Session
At the November 20 meeting,the Council should finalize as much as possible the draft 2009 budget
for presentation at the December 1,2008 Truth-in-Taxation hearing. Changes will still be possible
after the hearing,before the final budget and tax levy are adopted at the December 16,2008 City
Council meeting.
What follows is a summary of new information or issues identified since the October 29 work session.
At the end of the memo,I have described the current status of expenditures relative to revenues after
all the changes that have been made.
1. Potential Revenue Increases
Staff was directed to look at several types of user fees to determine if increases could be justified.
While some increases are possible,we would not expect them to generate significant revenue in 2009.
a) Community Center Rentals—Staff surveyed a number of other cities that rent their public
buildings, as well as a number of other catering venues in the area(such as the Scandia Creamery,
Withrow Ballroom,etc.)that are competitors with the Scandia Community Center for events such as
wedding receptions. Direct comparisons are difficult,as many of them do not have the same quality
of facilities,require use of their catering services along with the hall rental,or provide services(i.e.
linens,set-up)that Scandia does not. A table listing rates for locations in surrounding communities is
attached.
Scandia's rate for a wedding reception with full kitchen use is$415 for residents and$640 for non-
residents,plus$100 for security if alcohol is served. Based on the competition,it appears that these
rates could be raised somewhat. The extra charge for serving alcohol should be increased to $150 or
$200. The city is taking a risk by allowing alcohol,and we are actually losing money on the security
fee. It costs more than$100 to have an attendant present,and he has requested an increase in his fee.
•Page 1
We may also want to institute a fee for groups that want access to the community center the day
before their event to set up and decorate. This is a convenience for the renter,but it places a
significant burden on staff and is disruptive to other building users. I would suggest charging a
portion(one-third or one-half)of the basic room rental fee for access the day before the event.
Any increase in fees will take time to phase in,as contracts are signed as much as one year in advance.
If any increases are recommended,staff would revise the rental policy and bring it back for Council
approval at an upcoming meeting.
b) Minimum building permit fees—The City's minimum fee for a building permit is currently
$70.00,up to a value of$2,000. For most simple projects(re-roof,decks,etc.)the minimum permit
fee is charged,even for higher-value project. This is somewhat of a fairness issue,as the city's
expenses for a roof permit(for example)do not vary with the value. Neighboring community Forest
Lake has a$100 minimum for such permits. Other communities base the fee for all projects on the
value,so even if they have a lower minimum permit fee the actual fee on small projects may be
significantly higher. This makes comparisons difficult. Based on our experience this year with a large
number of minimum permits,observing the amount of staff time involved in processing permits and
doing inspections,we believe an increase can be justified. A$100 minimum is recommended.
A public hearing and an ordinance amendment would be required to raise building permit fees.
c) Utility permit fees—The City's fee for a utility permit has been$50 since 1993. The staff
time to deal with these permits,which often includes billings from the City Engineer,far exceeds the
permit fee. An attempt was made to survey some of our neighboring communities,but again direct
comparisons are difficult. Communities with more up-to-date right-of-way ordinances often charge
based on the number of holes and/or lineal feet of trench or bore. It may make sense to adopt a more
comprehensive right-of-way ordinance in the future,but in the meantime I recommend that the
ordinance be amended to increase the utility permit fee to$100 or$150. If the Council agrees, an
amended ordinance will be prepared for action at an upcoming meeting.
d) Local fines for traffic and code violations—Staff has researched the possibility of enacting
local fines for traffic violations. Even though some cities do so,we received advice from the League
of Minnesota Cities that there is no statutory authority and they do not recommend it. Administrative
fines for other violations are possible. As an example,the fee schedule of the City of Forest Lake is
attached. The fees are small and collected infrequently. New or amended ordinances to establish the
basis for the fees would be necessary. The expense to write and publish new ordinances would
probably exceed the potential revenues. The potential public reaction to new ordinances and fees
should also be considered.
2. Uptown Water and Sewer Budget(43210)
Staff was asked to look at this budget and determine if it was adequate to cover costs due to new
Health Department requirements,how user fees were determined and how they compare with other
communities.This budget includes costs for the Uptown sewer,and the water system that serves a
smaller number of users(the church,museum and community center.)
•Page 2
2
Related to sewer,the city will incur costs related to removal of the former Rasmussen home. We are
still waiting for the power to be turned off to proceed with the approved demolition of the pole
building($750). A contractor will soon remove the fuel tank($450.) We are still gathering quotes for
asbestos removal,but based on preliminary estimates we expect it will cost about$13,750. After the
asbestos is removed,the demolition cost will be$2-4,000,depending upon whether or not the Fire
Department burns the remaining structure. Lastly,the well must be sealed(estimated cost$1,500.)
The total costs are expected to be around$18-20,000.
Policy questions for the Council's discussion are whether or not the users of the Uptown Sewer
system should absorb any of these costs,and how the city should fund the expense. Sewer system
users have been charged only for operation costs, and did not absorb any of the cost of the purchase of
the property($180,000.)
When examining the Uptown Sewer system billings,we discovered that an ordinance update is
probably overdue to bring billing procedures into line with current practices. Any change in the fee or
cost allocation policy would be made as part of an ordinance update.
Related to water,the new costs to the budget will be an overdue re-build of some well equipment.
The draft budget included$300 for testing,but we have since found that the cost will be
approximately$1,450. We also have been informed by the Health Department that in order to meet
wellhead protection requirements,two old fuel tanks and an old septic tank adjacent to the former
maintenance garage must be removed(estimated cost$6,000.) This expense has been added to the
Community Center budget,to the line item already providing for the expense of sealing the old well. It
could be argued that these expenses are necessary because of the new water supply requirements,
which would not be imposed if not for the church and its day care center. However,the tanks
probably should have been removed some time ago and the old well has never served the other
customers.
The City's agreement with Elim Church provides a fixed rate for use of water,which hasn't changed
since 2000. In 2008,the total payment for the church and Gammelgarden was$332.22. A rate
increase may be appropriate. A rate increase requires 90 days written notice.
3. Community Center Budget
In addition to the issue of the underground tanks,discussed above,we recently found out that the fire
suppression system in the Community Center kitchen needs updating to meet current code
requirements. If we fail to make the updates,there could be issues in the event of an insurance claim.
The estimated cost is$1,800,which has been added to the Community Center budget.
4. Parks Budget
Now that inspections have been completed on all city-owned buildings,we've determined that the
only building to suffer storm damage this past season is the Warming House. Insurance will pay for
half($5,500)the cost of a new roof. We have added the full cost($11,000)to the Parks expense
budget, and the insurance settlement to the revenue budget.
•Page 3
3
5. "201" Community Sewage Treatment System
At the October 29 budget meeting,staff presented draft 2009 revenue and expenditure budgets for the
"201"community sewage treatment system. After discussion at the meeting,the Council directed that
the budget be revised to assume a 10%rate increase to users,with additional revenues to be reserved
for future pumping costs and system replacements. In past years,the city had added$5,000 to long
term reserves. The proposed 10%rate increase would have allowed us to increase the long term
reserve contribution to$5,500 and add approximately$10,000 to an operating reserve for pumping in
future years,based on preliminary budget estimates.
After that meeting,we received some revised 2009 budget estimates from the County. We also
received billings for system operations that significantly altered our assumptions about the 2008
budget. Additional invoices for pumping were received,and we now expect that the overall 2008
operations budget will be exceeded by approximately$13,610. Total pumping costs will be$29,491
for the year,compared to a budget of$13,000. (We are discussing the need for greater accountability
with County staff.)
The 10%increase the Council recommended for 2009 will provide for an operating reserve of
$14,729. However,all but about$1,000 of that amount will go to replenish the reserve spent down in
2008 to cover the budget shortfall. The Council should discuss whether or not a larger increase in user
fees should be implemented for 2009 so that we can start building a reserve for pumping costs in
future years.
6. Capital Improvements
The only proposed expenditure from the Capital Improvement Fund in 2009 is$23,000 for the
replacement of the civil defense siren. At the October 29 meeting,the Council discussed this project,
and Councilmember Crum volunteered to provide some information about the public safety
perspective on outdoor sirens for discussion at the next meeting.
In August,the Council received a draft Capital Improvement Program(C1P)as recommended by the
Capital Improvements Committee. The city must submit a CIP to the Metropolitan Council as part of
the updated Comprehensive Plan. Changes will be made to the August draft to reflect the Council's
decisions and discussions during the budget process. A revised document will be brought to the
Council at the December 16 meeting for approval at the same time as the 2009 budget and tax levy.
7. 2009 Revenues vs.Expenses
The following table compares General Fund revenues to expenditures,after all the changes that were
made at the October 29 meeting and discussed above. No new revenues from fee increases have been
assumed.
The difference is small,but expenses do exceed revenues and some adjustments should be made. The
Council could decide to increase some revenues,or cut expenses. Another option would be to move
funding for a capital expense from the General Fund to the Capital Improvement Fund. Candidates
include the$5,000 in the Parks budget for new skatepark equipment,or the$10,000 in the Public
Works budget for asphalt patching equipment.
• Page 4 4
General Fund Budgets,Draft as of November 19,2008
Revenues:
Maximum Property Tax Levy Certified 9/08 $1,860,892
Less Debt Service Levy $380,000
Equals General Purpose Levy $1,480,892
All Other Sources $292,273
Total $1,773,165
Proposed Expenditures: $1,774,899
Difference: -$1,734
After the November 20 meeting,staff will prepare a final draft budget and presentation for the Truth-
in-Taxation public hearing. The hearing is scheduled for Monday,December 1 at 7:00 p.m.
Attachments:
A. Community Center Rental Policy
B. Survey of Fees—Community Center Rentals
C. Survey of Fees—Building and Utility Permits
D. Forest Lake Ordinance No. 567, Fee Schedule
E. Draft Revenue and Expenditure Budgets,201 Project Sewer Fund 602
F. 2009 Proposed Revenue Budget, Summary by Fund and Department
G. 2009 Proposed Expenditure Budget, Summary by Fund and Department
• Page 5
5
1
City of Scandia
Community Senior Center t
Rental Policy • T A��
Adopted by the City Council SCANDIA
March 20, 2007 m i n n e s o t a
The City of Scandia makes the facilities at the Scandia Community Senior Center
available to a wide variety of organizations, community groups and residents. This
policy shall govern the priority for and fees for use of the facility. Any variation from this
policy shall require approval by the City Council.
Priority for Use: Public meetings and functions of the City of Scandia and its various
committees shall take priority over other uses of the facility. Community-wide events
such as Taco Daze shall also take precedence over other uses.
Rental/ Reservation Agreement: All users shall sign a rental/ reservation agreement.
A "Liquor Addendum" shall also be signed if any alcoholic beverages will be served at
the event.
Waiver of Rental Fees: Rental fees will be waived for use of the facility for the
following purposes and/or to the following groups at no charge:
• Meetings conducted or sponsored by the city or other units of local
government (such as Washington County, watershed districts, etc.)
• Firemen's Ball
• Taco Daze community festival
• All Scandia Marine Lion's Club functions (in recognition of the in-kind services
provided and the contribution of the kitchen and equipment to the facility)
• Senior Citizen's Groups and Activities
• 4H Club, Boy/Girl Scout regular meetings, pinewood derby & Eagle Scout
ceremonies (not requiring kitchen use)
• Meetings of homeowner/ resident associations, special interest clubs (car
club, horse and carriage, pony club, etc.) and similar community groups (not
requiring kitchen use or serving alcohol)
Special Rates for Community Groups: Special rates are established for non-profit
groups (such as churches, schools, scouts and other charitable and/or service
organizations) serving Scandia, as follows:
• Events for small groups (less than 150 guests): $150.00
• Events for large groups: $300.00
• Duck Soup Players: $100.00 per night
1
Special Rates for Funerals: The rental rate for funerals, including use of the hall and
kitchen, shall be $100.00 for residents and $150.00 for non-residents.
All Other Users: Unless a reduced or special rate has been established, all other
users of the facility shall be charged a rental fee as follows:
Room Rental: Resident Non-Resident
Hall $150 $375
Heritage Room $75 $100
Kitchen Use: $265 $265
Resident Rates: Resident rates are available to residents of the City of Scandia only.
Residency will be verified at the time the rental agreement is signed.
Reservations: Reservations may be made up to one year in advance. All rental fees
are due when the facility is reserved. Rental fees are payable by cash or check to the
City of Scandia.
Cancellations: Rental fees are fully refundable if a written cancellation is received 60
days in advance of the event. Refunds will be issued if a written cancellation is received
from 30 to 59 days prior to the event, if the facility is booked for another event for the
time reserved. No refunds will be issued if the reservation is cancelled less than 30
days prior to the event
Cleaning/ Damage Deposits: Users of the facility are responsible for cleaning up the
facility and restoring the tables and chairs and any other equipment used to their
original location and condition. Cleaning and damage deposits must be made in cash
prior to picking up the key for the event. Cash deposits will be refunded in full upon
return of the key, less any amount for cleaning required exceeding one hour, at the rate
of $50.00 per hour, or for any damage to furnishings or equipment. Cash deposits
required shall be as follows:
• Community events and other non-profit groups: $100.00
• All others utilizing kitchen: $300.00
Waiver of Cleaning/ Damage Deposits: Cash deposits shall be waived for groups
and events qualifying for waiver of rental fees. However, if the facility is not cleaned
properly they will be charged for the necessary cleaning, and in the future will be
charged a deposit.
Kitchen Use: Small functions serving only coffee or light refreshments not requiring
use of the major kitchen appliances (stove/ ovens/ dishwasher) may utilize the kitchen
for their events without an extra charge for kitchen use. All use of the kitchen facilities
must be in accordance with the requirements of the licensing authority (Washington
County.)
2
City Attendant: At any event where alcohol will be served, an attendant provided by
the City must be on duty at all times. Users shall pay an additional $100 fee for this
service. The attendant is authorized to ask anyone who is obviously intoxicated or
behaving in a disorderly manner to leave the premises. The attendant will assist with
maintenance or facility needs during the event, and provide direction and assist with
clean-up after the event.
3
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ADMINISTRATIVE OFFENSE
FEE SCHEDULE
Unreasonable Acceleration City Code § 71.01 $ 60.00
Illegal U-Turn City Code § 71.02 60.00
Slow-No Wake (Forest Lake Bay) City Code § 71.03 60.00
Illegal Snowmobile Operation City Code § 71.04 60.00
Illegal All Terrain Vehicle Operation City Code § 71.06 60.00
Overnight Parking City Code § 72.02(A) 35.00
Snow Removal from Sidewalks City Code § 72.02(C) 50.00
Erecting a Temporary Structure in a Public Park City Code § 90.03 50.00
Littering in a Public Park City Code § 90.04 50.00
Motorized Vehicle Traffic in a Public Park City Code § 90.05 60.00
Violating Public Park Hours City Code § 90.06 60.00
Domestic Animals in Public Park City Code § 90.10 50.00
Possession/Consumption of Alcohol in Public Parks City Code § 90.14 100.00
Shields Lake Violations City Code § 91.03 60.00
Animal Licensing Violations City Code § 99.02 50.00
Animal Tag and Collar Violations City Code § 99.03 50.00
Animal Waste City Code § 99.17 20.00
Public Consumption of Alcohol City Code § 119.05 100.00
Allowing Curfew Violation/Adult City Code § 130.05 100.00
tiimih-n,,,64,4„. lt,er, CI
REVENUES
201 PROJECT SEWER FUND 602
2009
2006 2007 2008 09/30/08 2008 Total
Actual Actual Adopted Year-to-Date Estimated Proposed
Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes:
36100 Special Assessments 5,920 13,903 2,585 1,663 1,663 1,500
Other Income
36210 Interest Income 4,315 4,948 4,246 0 3,880 2,250
Total Other Income 4,315 4,948 4,246 0 3,880 2,250
Proprietary Fund Revenues
34401 Sewer Charges 27,932 22,024 49,009 40,172 42,074 57,364 1
Total Proprietary Fund 27,932 22,024 49,009 40,172 42,074 57,364
Total 201 Project Sewer Fund 602 38,167 40,874 55,840 41,835 47,617 61,114
1 Assumes 95%collection of billings totalling$60,383--10%rate increase to users
1 of 1 201 SEWER REV 1:30 PM 11/19/2008
EXPENSES
201 SEWER PROJECT(602)
2006 2007 2008 9/30/2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Materials&Supplies
203 Printed Forms&Papers 514 20 -100.00% 1
Total Materials&Supplies 514 20 -100.00%
Contractual Services
311 Permit Fees 505 885 505 505 900 1.69%
321 Telephone 888 900 666 1,056 1,162 29.07%
322 Postage 62 -100.00%
360 Insurance 2,948 1,075 1,075 1,123 #DIV/0!
381 Utilities 1,238 2,210 1,500 1,117 1,500 1,800 20.00%
386 201 Operation&Maintenance 24,648 34,408 39,888 27,232 52,749 32,750 -17.89%
406 Grounds Care 300 #DIV/0!
420 Depreciation Expense 30,000 30,000 5,000 5,000 5,500 10.00% 3
438 Misc Contractual 14,279 #DIV/0! 4
Total Contractual Services 57,579 70,080 48,255 30,594 61,885 57,514 19.19%
Transfers
720 Operating Transfers 3,339 3,339 3,339 3,600 7.82% 2
Total Transfers 3,339 3,339 3,339 3,600 7.82%
Total 201 Sewer Project(602) 57,579 70,594 51,614 33,933 65,224 61,114 18.41%
1.Stationery&envelopes
2.Transfer to General Fund for staff time&grounds care,postage&supplies
3.Add to depreciation for long term reserves
4. Add an operating reserve for pumping in future years
1 of 1 201 SEWER 1:29 PM 11/19/2008
DRAFT FOR DISCUSSION AT NOVEMBER 20, 2008 WORK SESSION
2009 Proposed Revenue Budget
Summary by Fund and Department
Intergovern-
Licenses& mental Charges for Fines& Special Other
Fund Dept. Description Taxes Permits Revenues Services Forfeitures Assessments Revenues Total
101 General Fund
41000 Administration& Finance*** $1,480,892 $5,775 $7,362 $1,575 $15,000 $0 $18,789 $1,529,393
41110 City Council $0 $0 $0 $0 $0 $0 $0 $0
41910 Planning& Building $0 $35,000 $0 $75,000 $0 $0 $0 $110,000
41410 Elections $0 $0 $0 $0 $0 $0 $0 $0
42000 Police $0 $0 $0 $0 $0 $0 $0 $0
42200 Fire& Rescue $0 $0 $25,000 $30,000 $0 $0 $10,000 $65,000
43000 Public Works $20,000 $500 $0 $16,500 $0 $0 $1,100 $38,100
43210 Uptown Sewer&Water $0 $0 $0 $3,597 $0 $0 $0 $3,597
45000 Parks& Recreation $0 $5,550 $0 $0 $5,500 $11,050
45180 Community Center $0 $0 $16,025 $0 $0 $0 $16,025
General Fund Total $1,500,892 $41,275 $32,362 $148,247 $15,000 $0 $35,389 $1,773,165
302 2002 Blacktop $0 $0 $0 $0
304 2004 Blacktop $100,000 $44,360 $2,467 $146,827
307 2007 Blacktop $174,000 $45,306 $0 $219,306
310 Fire Hall/Public Works $106,000 $4,426 $110,426
Debt Service Funds Total $380,000 $0 $0 $0 $0 $89,666 $6,893 $476,559
401 Capital Improvements $0 $0 $3,724 $3,724
404 Parks Capital Improvements $0 $0 $688 $688
406 Equipment Replacement $40,179 $40,179
Capital Funds Total $0 $0 $0 $0 $0 $0 $44,591 $44,591
602 201 Sewer $1,500 $59,614 $61,114
Enterprise Funds Total $0 $0 $0 $0 $0 $1,500 $59,614 $61,114
All Funds, Total Revenues $1,880,892 $41,275 $32,362 $148,247 $15,000 $91,166 $146,487 $2,355,429
"' General Fund property tax revenues will be distributed among departmental budgets per Auditor's recommendation N.
N.
1 OF 1 REV SUMMARY 3:38 PM 11/19/2008
DRAFT FOR DISCUSSION AT OCTOBER 29, 2008 WORK SESSION
2009 Proposed Expenditure Budget
Summary by Fund and Department
Personal Materials & Contractual Capital
Fund Dept. Description Services Supplies Services Outlays Debt Service Transfers Total
101 41000 Administration & Finance $166,146 $9,500 $172,072 $347,719
41110 City Council $16,156 $2,000 $18,156
41410 Elections $495 $495
41910 Planning & Building $83,303 $3,280 $112,894 $400 $450 $200,327
42000 Police $117,366 $117,366
42200 Fire $81,772 $46,875 $164,706 $15,000 $21,220 $23,571 $353,144
43000 Public Works $170,466 $79,202 $311,823 $10,000 $14,780 $586,271
43210 Uptown Water& Sewer $27,030 $27,030
45000 Parks $25,515 $3,650 $32,081 $5,000 $1,199 $67,445
45180 Community Center $5,258 $6,500 $45,189 $56,947
General Fund Total $548,616 $149,007 $985,656 $30,400 $21,220 $40,000 $1,774,899
304 2004 Blacktop $247,920 $247,920
307 2007 Blacktop $181,038 $181,038
310 Fire Hall/ Public Works $111,140 $111,140
Debt Service Funds Total $540,098 $540,098
401 Capital Improvements $23,000 $23,000
404 Parks Capital Improvements $15,000 $25,000 $40,000
406 Equipment Replacement $25,000 $25,000
Capital Funds Total $15,000 $73,000 $88,000
602 201 Sewer $57,514 $3,600 $61,114
Enterprise Funds Total $57,514 $3,600 $61,114
All Funds, Total Expenditures $548,616 $149,007 $1,058,169 $103,400 $561,318 $43,600 $2,464,111
'Z
1 of 1 EXPENSE SUMMARY 3:39 PM 11/19/2008 1
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
ADMINISTRATION &FINANCE(41000)
2006 2007 2008 30-Sep 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 68,654 116,862 132,480 96,906 134,707 136,156 2.77%
121 PERA Coord.Employer Contribution 4,427 7,712 8,611 6,299 8,611 9,191 6.73%
122 FICA Employer Contribution 6,201 9,439 8,214 6,149 8,214 8,442 2.77%
126 MEDICARE Employer Contribution 1,921 1,241 1,921 1,974 2.77%
131 Health Insurance Employer Contributii 6,091 7,848 5,524 7,728 8,364 6.57%
133 Life Insurance Employer Paid 873 646 625 476 640 640 2.37%
134 Disability Insurance Employer Paid 221 439 474 356 550 613 29.37%
151 Workers Comp Insurance Premium 1,174 1,237 1,100 697 767 -30.30%
Total Personal Services 81,551 142,425 161,273 116,950 163,068 166,146 3.02%
Materials&Supplies
200 Office Supplies 9,599 8,279 7,000 1,674 3,000 7,000
203 Printed Forms&Papers 1,500 554 1,500 2,000 33.33% 2
210 Operating Supplies&Equipment 12,480 500 163 500
Total Materials&Supplies 22,080 8,279 9,000 2,392 4,500 9,500 5.56%
Contractual Services
300 Assessor 27,050 25,556 28,000 22,884 28,000 28,000
301 Auditing&Accounting 14,148 15,818 20,000 23,395 23,395 21,000 5.00%
304 Legal Services 55,014 50,802 40,000 25,368 40,000 40,000
306 Personnel Testing&Recruitment 13,269
308 Other Professional Services 5,769 625 625 650 #DIV/0! 4
309 Software Support&Maintenance 2,250 4,528 4,000 2,816 3,484 3,500 -12.50%
313 Committee&Commission Reimburs 260 480 180 480 480 3
314 Animal Control 1,213 2,429 1,200 1,353 1,900 1,900 58.33%
316 Conference&Seminars 1,050 240 500 750 -28.57%
317 Employee Training 4,021 750 105 500 750
319 Other Services 319 174 1,500 927 1,100 1,200 -20.00%
321 Telephone 3,151 4,081 4,750 2,570 3,000 3,150 -33.68%
322 Postage 4,000 1,829 2,500 3,000 -25.00%
323 Gopher Bounty 2,423 4,116
331 Travel Expenses 271 778 1,250 1,211 1,400 1,500 20.00%
351 Legal Notices Publishing 1,519 8,904 2,500 1,634 2,500 2,500
361 Insurance 5,731 6,018 5,960 5,526 5,526 5,832 -2.15%
413 Office Equipment Rental 2,060 5,599 7,000 3,432 7,000 7,000
430 Recycling 30,212 29,624 29,000 24,620 29,000 31,030 7.00%
433 Dues&Subscriptions 4,376 4,365 4,862 4,301 4,889 5,050 3.87%
434 Youth Service Bureau 5,250 5,250 5,408 5,407 5,407 5,500 1.71% 1
435 Cable TV Franchise Agreement 5,180 4,800 5,280 3,652 5,280 5,280 6
438 Misc Contractual 1,700 2,685 2,823 1,500 -11.76% 5
439 Refunds Issued 2,500 2,500 2,500 2,500 2,500
Total Contractual Services 173,435 185,391 171,190 137,259 171,809 172,072 0.52%
Capital Outlays
560 Furniture&Fixtures 43 1,500 639 -100.00%
570 Office Equipment 2,764 3,940 2,000 1,852 1,852 -100.00%
Total Capital Outlays 2,764 3,983 3,500 2,491 1,852 -100.00%
Total Administration&Finance(41000) 279,829 340,079 344,963 259,092 341,229 347,719 0.80%
1. Request from YSB
2. Improve print quality of newsletter
3.Cable TV Commission Rep
4. Northland Securities
5.WA Co Special Assessment Admin.
6. Pass-through offset by revenue
1 of 1 ADMIN 3:44 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
CITY COUNCIL(41110)
2006 2007 2008 09/30/08 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 18,633 15,519 15,700 11,775 15,700 15,700
121 PERA Coord,Employer Contribution 888 589 785 589 785 #REF!
122 FICA Employer Contribution 258 321
125 PERA Defined Employer Contribution 1,275 -100.00%
126 MEDICARE Employer Contribution 228 171 456 456 100.00%
133 Life Insurance Employer Paid 405
Total Personal Services 20,183 16,428 16,713 13,810 16,941 16,156 -3.33%
Contractual Services
316 Conference&Seminars 1,250 1,250 1
331 Travel Expenses 105 991 750 750
Total Contractual Services 105 991 2,000 2,000
Total City Council(41110) 20,288 17,419 18,713 13,810 16,941 18,156 -2.98%
1. Minnesota League of Cities and other training/seminars
1 of 1 COUNCIL 3:44 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
PLANNING&BUILDING(41910)
2006 2007 2008 31-Jul 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 27,158 65,817 35,651 65,817 67,792 3.00%
121 PERA Coord.Employer Contribution 1,697 4,278 2,317 4,278 4,576 6.96%
122 FICA Employer Contribution 2,078 4,081 2,290 4,081 4,203 3.00%
126 MEDICARE Employer Contribution 954 437 954 983 3.00%
131 Health Insurance Employer Contribution 1,242 4,584 2,604 4,464 4,812 4.97%
133 Life Insurance Employer Paid 80 192 112 192 192
134 Disability Insurance Employer Paid 127 480 178 380 380 -20.75%
151 Workers Comp Insurance Premium 350 332 365 4.34%
Total Personal Services 32,381 80,736 43,589 80,498 83,303 3.18%
Materials&Supplies
200 Office Supplies 1,000 200 500 750 -25.00%
203 Printed Forms&Papers 907 931 1,500 500 1,500 1
210 Operating Supplies&Equipment 500 301 500 500
212 Fuel 750 106 250 480 -36.00%
240 Small Tools&Minor Equipment 50 50 50
Total Materials&Supplies 907 931 3,800 607 1,800 3,280 -13.68%
Contractual Services
311 Permit Fees(Contract Inspections) 76,498 31,448 #DIV/0!
312 Planning Services 48,139 29,650 67,400 71,517 84,017 100,000 48.37% 2
313 Committee&Commission Reimburs 6,031 4,950 4,700 2,600 4,700 4,700
316 Conference&Seminars 500 485 485 500 3
317 Employee Training 615 1,000 460 1,000 1,000
321 Telephone 745 1,350 801 1,375 1,444 6.94%
331 Travel Expenses 686 484 484 #DIV/0!
351 Legal Notices Publishing 2,279 25,868 3,500 317 850 1,000 -71.43%
360 Insurance 500 500 500
433 Dues&Subscriptions 150 250 100 250 250
438 Misc Contractual 2,799 2,500 978 2,500 2,500 4
439 Refunds Issued 1,000 778 1,000 500 1,000 1,000
Total Contractual Services 136,746 94,891 82,700 78,240 97,161 112,894 36.51%
Capital Outlays #DIV/0!
560 Furniture&Fixtures 500 852 852 200 -60.00%
570 Office Equipment 2,000 1,882 1,882 200 -90.00%
Total Capital Outlays 2,500 2,734 2,734 400 -84.00%
Transfers
720 Operating Transfers 508 508 450 -11.42% 5
Total Transfers 508 508 450 -11.42%
Total Planning&Building(41910) 137,653 128,202 170,244 125,171 182,701 200,327 17.67%
1.Forms,Comp Plan Maps&Printing
2. General Planning(TKDA$50k)and Comp Plan Implementation($50k)
3.Planning Commission education
4.State Surcharages
5.Equipment Replacement Fund
1 of 1 PLANNING&BLDG 3:45 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
ELECTIONS(41410)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
199 Election Judge 3,133 4,000 53 4,000 -100.00% 1
Total Personal Services 3,133 4,000 53 4,000 -100.00%
Materials&Supplies
200 Office Supplies 922 295 76 100
203 Printed Forms&Papers 1,000 1,000 -100.00%
210 Operating Supplies&Equipment 200
Total Materials&Supplies 922 295 1,000 76 1,300 -100.00%
Contractual Services
351 Legal Notices Publishing 298 300 300 -100.00%
413 Office Equipment Rental 470 470 470 495 5.32% 2
Total Contractual Services 298 770 470 770 495 -35.71%
Total Elections(41410) 4,353 295 5,770 599 6,070 495 -91.42%
1. No election in 2009
2.Assumes 5%increase in Washington County charges
1 of 1 ELECTIONS 3:45 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
POLICE(42000)
2006 2007 2008 31-Jul 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Contractual Services
318 Police Contract 86,965 95,589 101,883 47,137 101,883 117,366 15.20% 1
Total Contractual Services 86,965 95,589 101,883 47,137 101,883 117,366 15.20%
#DIV/0!
Total Police(42000) 86,965 95,589 101,883 47,137 101,883 117,366 15.20%
1. .increase per Wash.Cty.
1 of 1 POLICE 3:45 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
FIRE DEPT(42200)
2006 2007 2008 31-Jul 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 52,641 68,332 63,800 67,534 73,284 73,284 14.87%
122 FICA Employer Contribution 3,846 4,606 4,253 4,187 4,544 4,544 6.83%
126 MEDICARE Employer Contribution 995 979 1,063 1,063 6.83%
151 Workers Comp Insurance Premium 2,345 2,892 2,750 2,620 2,882 4.80%
Total Personal Services 58,832 75,829 71,798 72,700 81,510 81,772 13.89% 1
Materials&Supplies
200 Office Supplies 655 2,477 600 109 600 600
203 Printed Forms&Papers 158 158 175 #DIV/0!
210 Operating Supplies&Equipment 32,613 48,533 35,000 16,217 35,000 35,000 2
212 Fuel 2,803 2,566 3,000 1,858 3,200 3,600 20.00%
222 Tires 733 #DIV/0!
223 Building Repair&Supplies 32,652 10,159 17,500 1,360 7,500 7,500 -57.14%
Total Materials&Supplies 69,456 63,734 56,100 19,702 46,458 46,875 -16.44%
Contractual Services
305 Medical Services 2,088 1,625 2,200 765 2,200 2,000 -9.09%
309 Software Support&Maintenance 200 111 300 8,658 7669.90% 3
310 Medical Training 3,480 3,000 2,733 3,000 5,550 85.00% 4
317 Employee Training 4,917 2,293 5,000 3,382 5,000 6,500 30.00% 5
321 Telephone 2,720 3,119 3,000 1,924 3,300 3,300 10.00%
324 State of MN-Fire Relief 35,176 29,533 36,000 25,103 25,103 -30.27%
325 City Match-Fire Relief 44,667 48,873 50,000 50,000 75,000 50.00% 6
331 Travel Expenses 2,093 2,400 2,000 #DIV/0!
334 License/CDL 85 85 100 #DIV/0!
361 Insurance 7,625 8,552 8,840 9,565 9,565 9,945 12.50%
381 Utilities 7,591 8,322 8,500 6,431 9,700 10,000 17.65%
384 Refuse Disposal 387 232 232 450 400 72.32%
385 Sewer Pumping&Maintenance 655 1,315 900 1,112 2,200 1,200 33.33%
401 Bldg Maintenance 3,839 2,931 4,000 1,638 9,060 6,000 50.00% 7,9
404 Machinery&Equipment Repair 13,797 6,925 10,000 1,146 10,000 8,000 -20.00%
433 Dues&Subscriptions 1,154 935 1,200 430 1,200 950 -20.83%
Total Contractual Services 124,816 117,903 132,984 31,535 133,563 164,706 23.85%
Capital Outlays
530 Capital Improvements other than Bldgs 6,410 6,321 -100.00%
540 Heavy Machinery Capital #DIV/0!
550 Motor Vehicles Capital 1,366 15,000 #DIV/0! 8
560 Furniture&Fixtures 775 #DIV/0!
570 Office Equipment 5,398 #DIV/0!
Total Capital Outlays 7,539 6,410 6,321 15,000 134.01%
Debt Service
601 Short Term Debt 21,660 21,140 21,220 21,220 21,220
Total Debt Service 21,660 21,140 21,220 21,220 21,220
Transfers
710 Residual Equity Transfers #DIV/0!
720 Operating Transfers 23,711 23,711 23,571 -0.59%
Total Transfers 23,711 23,711 23,571 -0.59%
Total Fire Dept.(42200) 282,303 278,605 312,222 130,258 306,462 353,144 13.11%
1.Increase in call volumes,training requirements and meetings
2 Replacement cycle;hoses,turn out gear SCBA bottles,etc.
3.800 MHz Radio System
4.EMT Refresher-mandatory training every two years
5.Dive rescue tender certification,officers training and fire fighter state schools
6. Increase funding levels for relief association
7.Millbrandt$190/mo
8.Fire Chief direct response and incident command post
9.Includes$2,000 for mud-jacking of aprons
1 of 1 FIRE 3:46 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
PUBLIC WORKS(43000)
2006 2007 2008 7/31/2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 139,210 95,298 112,823 65,387 107,223 116,207 3.00% 1
102 OT Reg.Wages 5,734 6,940 3,666 4,329 7,000 3,665 -0.01%
104 Temp Employee Wages 3,457 123 123 #DIV/0!
105 OT Temp Employee Wages #DIV/0!
121 PERA Coord.Employer Contribution 8,982 6,414 7,571 4,540 7,424 7,432 -1.83%
122 FICA Employer Contribution 10,576 7,701 7,222 4,271 7,082 7,432 2.91%
126 MEDICARE Employer Contribution 1,689 816 1,656 1,689
131 Health Insurance Employer Contribution 11,397 19,382 11,438 19,143 20,731 6.96%
133 Life Insurance Employer Paid 919 562 625 377 529 625
134 Disability Insurance Employer Paid 1,139 658 962 508 1,326 1,326 37.78%
151 Workers Comp Insurance Premium 8,834 13,602 9,354 10,325 11,358 21.42%
Total Personal Services 175,393 146,028 163,295 91,790 161,832 170,466 4.39%
Materials&Supplies
210 Operating Supplies&Equipment 11,083 18,595 16,000 10,054 16,000 16,000
212 Fuel 18,736 16,747 20,000 11,182 22,460 26,952 34.76%
222 Tires 1,306 105 1,000 163 300 1,000
223 Building Repair&Supplies 193 250 250 #DIV/0!
224 Road Maintenance Supplies 1,252 15,548 3,000 360 2,500 3,000
228 Gravel&Sand 41,077 31,664 30,000 26,808 32,000 32,000 6.67%
Total Materials&Supplies 73,454 82,658 70,000 48,759 73,510 79,202 13.15%
Contractual Services
302 Surveying 3,000 #DIV/0!
303 Engineering Services 176,244 116,560 90,000 11,713 25,000 60,000 -33.33%
305 Medical Services 149 150 75 150 150
317 Employee Training 680 75 1,150 740 1,150 1,150
321 Telephone 2,395 2,893 3,000 1,213 2,079 2,183 -27.25%
334 License/CDL 2,147 82 100 58 100 100
361 Insurance 7,681 8,552 8,750 11,040 11,040 11,597 32.54%
381 Utilities 5,582 6,405 7,140 5,488 7,000 9,996 40.00%
384 Refuse Disposal 155 155 166 7.00%
385 Sewer 474 802 882 #DIV/0!
387 Street Light Utilities 6,316 8,111 8,000 4,268 7,900 9,600 20.00%
401 Bldg Maintenance 5,309 5,309 #DIV/0! 2
403 Improvements other than Bldg 343,825 #DIV/0!
404 Machinery&Equipment Repair 12,549 8,898 17,000 9,198 12,000 12,000 -29.41%
405 Contractual Road Maint.&Repairs 35,214 150,011 200,000 28,045 65,000 204,000 2.00%
438 Misc Contractual 14,634 #DIV/0!
Total Contractual Services 595,633 316,370 335,445 77,621 137,684 311,823 -7.04%
Capital Outlays
510 Capital Outlay-Land #DIV/0!
512 Easement Acquistion #DIV/0!
520 Capital Improvements to Bldgs #DIV/0!
530 Capital Improvements other than Bldgs 96,863 #DIV/0!
540 Heavy Machinery Capital 20,023 10,000 #DIV/0! 2
550 Motor Vehicles Capital #DIV/0!
Total Capital Outlays 96,863 20,023 10,000 #DIV/0!
Transfers
720 Operating Transfers 14,426 14,426 14,780 2.45%
Total Transfers 14,426 14,426 14,780 2.45%
Total Public Works(43000) 941,343 565,080 583,166 218,171 387,452 586,271 0.53%
1. Adjust wages between regular and temporary wages in final budget
2.Asphalt patching equipment(CIP Project PW-012)
1 of 1 PW 3:46 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
UPTOWN SEWER&WATER(43210)
2006 2007 2008 7/31/2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Contractual Services
360 Insurance
381 Utilities 259 125 130 93 160 180 38.46%
385 Sewer Pumping&Maintenance 2,520 2,700 647 2,700 2,700
401 Bldg Maintenance 500 240 240 500
407 Well Repair&Maintenance 1,756 2,346 1,450 1
438 Misc Contractual 22,200 2
Total Contractual Services 259 2,645 3,330 2,736 5,446 27,030 711.71%
Debt Service
602 Long Term Debt Interest 4,320 #DIV/0!
603 Long Term Debt Principal 36,000 37,300 #DIV/0!
Total Debt Service 40,320 37,300 #DIV/0!
Total Uptown Sewer&Water(43210) 40,579 39,945 3,330 2,736 5,446 27,030 711.71%
1. RPZ Testing&Rebuild
2. Property taxes($2,200)and demolition costs($20,000)
1 of 1 UPTOWN SEWER 3:47 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
PARKS&RECREATION(45000)
2006 2007 2008 7/31/2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 4,144 2,737 4,634 995 3,000 3,825 -17.46%
104 Temp Employee Wages 12,367 9,162 11,500 8,241 11,411 18,983 65.07%
121 PERA Coord.Employer Contribution 39 119 301 65 195 258 -14.28%
122 FICA Employer Contribution 1,043 835 1,713 574 893 1,414 -17.46%
126 MEDICARE Employer Contribution 401 67 209 331 -17.46%
151 Workers Comp Insurance Premium 382 445 246 640 704 186.18%
Total Personal Services 17,975 13,298 18,795 9,941 16,348 25,515 35.75% 6
Materials&Supplies
203 Printed Forms&Papers 375 406 350 450 20.00%
210 Operating Supplies&Equipment 4,149 1,760 4,000 352 500 2,200 -45.00% 5
223 Building Repair&Supplies 2,116 832 1,000 26 1,000 1,000
228 Gravel&Sand 500 500 -100.00%
Total Materials&Supplies 6,265 2,592 5,875 784 2,350 3,650 -37.87%
Contractual Services
303 Engineering Services 1,497 #DIV/0!
312 Planning Services 2,573 6,151 10,794 10,350 #DIV/0!
313 Committee&Commission Reimburs 1,940 1,460 1,680 960 1,680 1,680
319 Other Services 234 2,362 3,717 1,184 2,000 3,800 2.23% 3
321 Telephone 677 816 #DIV/0!
361 Insurance 4,050 4,751 4,800 4,453 4,954 4,601 -4.15%
381 Utilities 3,593 3,724 4,000 2,834 3,800 4,000
384 Refuse Disposal 2,104 2,464 2,200 592 2,000 3,000 36.36% 1
401 Bldg Maintenance 11,000 #DIV/0! 8
404 Machinery&Equipment Repair 1,500 #DIV/0! 4
406 Grounds Care 1,848 133 1,500 139 -100.00%
439 Refunds Issued 395 2,183 500 125 1,398 500
440 Events 846 1,042 2,000 1,082 400 2,000 2
Total Contractual Services 18,260 26,583 20,397 22,162 26,582 32,081 57.28%
Capital Outlays
530 Capital Improvements other than Bldgs 14,935 5,000 #DIV/0! 7
Total Capital Outlays 14,935 5,000 #DIV/0!
Transfers
720 Operating Transfers 1,355 1,355 1,199 -11.51%
Total Transfers 1,355 1,355 1,199 -11.51%
Total Park&Recreation(45000) 57,435 42,473 46,422 32,886 46,635 67,445 45.29%
1. Additional Port-a-potty at Goose Lake(5x85x5 mo)
1.Refuse hauling at landing($102*5mo)and at ballfiled($61*5mo)with 7%increase
2. $1000 for Winterfest;remainder for Trollhaugen,Dodgeball/Taco Daze
3. Includes Family Gym program($750)
4. Zamboni Repairs
5. Includes trail/ldentifcation signs for Wind in the Pines Park
6. See supporting worksheet for wage/benefit assumptions. Includes new temporary/seasonal position for grounds maintenance($5,512)
7. Replace portable skate park equipment
8. Warming House roof
1 of 1 PARKS 3:47 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
GENERAL FUND 101
COMMUNITY CENTER(45180)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Personal Services
101 Regular Wages&Salaries 2,268 2,600 4,800 2,800 4,800 4,800
122 FICA Employer Contribution 74 130 76 98 168 168
126 MEDICARE Employer Contribution 70 36 70 70
151 Workers Comp Insurance Premium 200 220 #DIV/0!
Total Personal Services 2,342 2,730 4,946 2,934 5,238 5,258 6.31%
Materials&Supplies
210 Operating Supplies&Equipment 5,562 7,000 7,000 1,822 3,500 3,500 -50.00%
211 Cleaning Supplies 500 500 #DIV/0!
223 Building Repair&Supplies 12,876 2,500 2,500 2,574 2,574 2,500
Total Materials&Supplies 18,438 9,500 9,500 4,396 6,574 6,500 -31.58%
Contractual Services
321 Telephone 486 550 150 -100.00%
334 License/CDL 1,115 1,000 285 285 285 285
361 Insurance 3,275 3,300 4,181 2,741 2,741 2,840 -32.07%
381 Utilities 10,084 10,800 11,000 8,579 14,707 17,500 59.09%
384 Refuse Disposal 1,572 1,500 1,500 871 1,493 1,600 6.67%
385 Sewer Pumping&Maintenance 1,036 400 1,000 611 1,000 1,100 10.00%
401 Bldg Maintenance 16,329 14,000 17,500 8,498 14,600 17,500
406 Grounds Care 355 1,000 1,000 102 1,000
407 Well Repair&Maintenance 1,500 #DIV/0! 1
438 Misc Contractual 384 96 384
439 Refunds Issued 1,630 1,480 425 725 1,480
Total Contractual Services 35,881 32,550 38,480 22,209 35,551 45,189 17.43%
Capital Outlays
560 Furniture&Fixtures #DIV/0!
Total Capital Outlays #DIV/0!
Total Community Center(45180) 56,662 44,780 52,926 29,538 47,363 56,947 7.60%
1.Seal well adjacent to old maintenance garage
1 of 1 CENTER 3:47 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
EXPENSES
DEBT SERVICE FUNDS
2002 BLACKTOP(FUND 302)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget
Debt Service
601 Long Term Debt Principal 185,000 195,000 205,000 205,000 205,000 -100.00%
611 Long Term Debt Interest 21,013 13,217 4,561 4,561 4,561 -100.00%
Total Debt Service 206,013 208,217 209,561 209,561 209,561 -100.00%
Contractual Services
620 Fiscal Agent Fees #DIV/0!
Total Contractual Services #DIV/0!
Transfers
710 Residual Equity Transfers #DIV/0!
720 Operating Transfers #DIV/0!
Total Transfers #DIV/0!
Total 2002 Blacktop Fund(302) 206,013 208,217 209,561 209,561 209,561 -100.00%
1.Transfer to 2004 Blacktop Fund
2004 BLACKTOP(FUND 304)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget
Debt Service
601 Long Term Debt Principal 240,000 240,000 240,000 240,000 240,000
611 Long Term Debt Interest 27,480 10,920 15,240 7,620 15,240 7,920 -48.03%
Total Debt Service 267,480 250,920 255,240 7,620 255,240 247,920 -2.87%
Contractual Services
620 Fiscal Agent Fees #DIV/0!
Total Contractual Services #DIV/0!
Total 2004 Blacktop(304) 267,480 250,920 255,240 7,620 255,240 247,920 -2.87%
1 of 1 DEBT 3:47 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
EXPENSES
DEBT SERVICE FUNDS
2007 BLACKTOP(FUND 307)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget
Debt Service
601 Long Term Debt Principal 250,000 250,000 135,000 -46.00%
611 Long Term Debt Interest 32,178 55,163 27,581 55,163 46,038 -16.54%
Total Debt Service 32,178 305,163 27,581 305,163 181,038 -40.67%
Contractual Services
620 Fiscal Agent Fees 769 4,553 #DIV/0!
Total Contractual Services 769 4,553 #DIV/0!
Transfers
710 Residual Equity Transfers #DIV/0!
720 Operating Transfers #DIV/0!
Total Transfers #DIV/0!
Total 2007 Blacktop(307) 769 36,731 305,163 27,581 305,163 181,038 -40.67%
FIRE HALL/PUBLIC WORKS(FUND 310)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget
Debt Service
601 Long Term Debt Principal 70,000 75,000 80,000 80,000 85,000 6.25%
611 Long Term Debt Interest 48,605 45,035 41,135 20,568 41,135 26,140 -36.45%
Total Debt Service 118,605 120,035 121,135 20,568 121,135 111,140 -8.25%
Contractual Services
620 Fiscal Agent Fees 403 403 #DIV/0!
Total Contractual Services 403 403 #DIV/0!
Transfers
710 Residual Equity Transfers #DIV/0!
720 Operating Transfers #DIV/0!
Total Transfers #DIV/0!
Total Fire Hall/Public Works(310) 118,605 120,438 121,135 20,971 121,135 111,140 -8.25%
(Tota1 Debt Service 592,867 616,306 891,099 265,733 891,099 540,098 -39.39%
2 of 2 DEBT 3:47 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
EXPENSES
CAPITAL IMPROVEMENTS(FUND 401)
2006 2007 2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Contractual Services
312 Planning Services 2,051 5,600 3,598 9,598 -100.00%
Total Contractual Services 2,051 5,600 3,598 9,598 -100.00%
Capital Outlays
510 Capital Outlay-Land #DIV/0!
512 Easement Acquistion #DIV/0!
520 Capital Improvements to Bldgs 20,000 -100.00%
530 Capital Improvements other than Bldgs 5,000 501 5,000 23,000 360.00% 1
540 Heavy Machinery Capital #DIV/0!
550 Motor Vehicles Capital 15,000 14,084 14,084 -100.00%
560 Furniture&Fixtures #DIV/0!
570 Office Equipment #DIV/0!
Total Capital Outlays 40,000 14,585 19,084 23,000 -42.50%
Debt Service
602 Long Term Debt Interest #DIV/0!
603 Long Term Debt Principal #DIV/0!
Total Debt Service #DIV/0!
Transfers
710 Residual Equity Transfers #DIV/0!
720 Operating Transfers 8,329 28,700 #DIV/0!
Total Transfers 8,329 28,700 #DIV/0!
Total Capital Improvements(401) 8,329 30,751 45,600 18,183 28,682 23,000 -49.56%
Notes:
1 Replace/upgrade civil defense siren(CIP Project F-017)
1 of 1 CAP IMPROVE 3:48 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
PARK CAPITAL IMPROVEMENTS(FUND 404)
2006 2007 2008 7/31/2008 2008 2009 Change
Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes:
Contractual Services
302 Surveying #DIV/0!
303 Engineering Services 15,000 #DIV/0! 1
304 Legal Services #DIV/0!
308 Other Professional Services #DIV/0!
312 Planning Services 14,000 11,991 13,991 #REF!
351 Legal Notices Publishing #DIV/0!
439 Refunds Issued 2,360 #DIV/0!
490 Donations #DIV/0!
Total Contractual Services 2,360 14,000 11,991 13,991 15,000 7.14%
Capital Outlays
510 Capital Outlay-Land #DIV/0!
512 Easement Acquistion #DIV/0!
520 Capital Improvements to Bldgs #DIV/0!
530 Capital Improvements other than Bldgs 25000 #DIV/0! 1
Total Capital Outlays 25,000 #DIV/0!
Debt Service
602 Long Term Debt Interest #DIV/0!
603 Long Term Debt Principal #DIV/0!
Total Debt Service #DIV/0!
Transfers
720 Operating Transfers #DIV/0!
Total Transfers #DIV/0!
Total Dept.Fund 404 2,360 14,000 11,991 13,991 40,000 185.71%
1. Lilleskogen Park(CIP Project PR-0001)
1 of 1 PARK CAP IMPROVE 3:48 PM 11/19/2008
PRELIMINARY DRAFT FOR NOVEMBER 20, 2008 WORK SESSION
EQUIPMENT REPLACEMENT(FUND 406)
2006 2007 2008 7/31/2008 2008 2009
Actual Actual Adopted Year-to-Date Estimated Proposed
Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes:
Contractual Services
334 License/CDL 1,342 1,342
Total Contractual Services 0 0 0 1,342 1,342 0
Capital Outlays
510 Capital Outlay-Land
512 Easement Acquistion
520 Capital Improvements to Bldgs
530 Capital Improvements other than Bldgs
540 Heavy Machinery Capital 25,000 1
550 Motor Vehicles Capital 20,023 20,023
560 Furniture&Fixtures
570 Office Equipment
Total Capital Outlays 0 0 0 20,023 20,023 25,000
Transfers
720 Operating Transfers
Total Transfers 0 0 0 0 0 0
Total Equipment Replacement Fund(406) 0 0 0 21,365 21,365 25,000
1. John Deere Tractor Mower w/Broom&Blower Replacement(CIP Project PW-0005)
1 of 1 EQUIP REPLACE 3:48 PM 11/19/2008