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6. Discussion on 2017 Operating and Capital budgets
SCANDIA Staff Report Date of Meeting: October 5, 2016 To: City Council From: Neil Soltis, Administrator Re: 2017 Operating and Capital budget Background: To minimize the need for special meetings on the budget, I think it would be helpful to split the review of the 2017 budget between the next 2 work sessions. If there are any unresolved issues in advance of the December 7 Public Hearing on the budget, those can be discussed in either a special meeting in November or at the November Council meeting. Further adjustments can be made to the budget at or after the Public Hearing. Approval of the final budget will be on the agenda for the December 20 Council meeting. At this meeting I'd like to review the following budgets: Administration, Council, Elections Planning, Police, Community Building, Debt Service Fund, Capital Improvement Fund, and Park Capital Fund. Copies of the budget pages and notes on significant items follow this report. At the November work session I'd like to review the following budgets: Fire, Public Works, Parks, Capital Improvement Fund, Equipment Replacement Fund, 201 Sewer Fund, and Uptown Sewer Fund. In advance of that meeting there will likely be a need for the Wastewater Committee to meet and review the 2 sewer fund budgets. GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed ADMINISTRATION & FINANCE (41000) REVENUE Taxes 31000 Washington Cty. Tax Settlement $ 317,057 $ 265,004 $ 265,004 $ 273,015 31900 Penalties & Interest $ - $ 2,000 $ - $ 2,000 Total Property Taxes $ 317,057 $ 267,004 $ 265,004 $ 275,015 Licenses & Permits $ 53,708 $ 23,100 $ 17,000 $ 23,100 32180 Tobacco & Liquor Licenses $ 12,713 $ 11,500 $ 11,000 $ 12,000 32190 Other City Permits $ 925 $ 1,000 $ 500 $ 500 32260 Gambling Permits $ 60 $ 100 $ 45 $ 100 Total Licenses & Permits $ 13,698 $ 12,600 $ 11,545 $ 12,600 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid $ 45,602 $ 9,000 $ 9,000 $ 9,000 33428 Payment in lieu of taxes $ - $ 6,000 $ - $ 6,000 33620 Recycling Grant $ 8,106 $ 8,100 $ 8,000 $ 8,100 Total Intergovernmental Aid $ 53,708 $ 23,100 $ 17,000 $ 23,100 Charges for Services $ 428,610 $ 338,604 $ 324,849 $ 344,515 34102 Legal Services $ 2,289 $ 1,500 $ 1,500 $ 1,500 34107 Assessment Search Fees $ 225 $ 200 $ 200 $ 200 34304 Reimbursement for Services $ 660 $ 3,600 $ 3,600 $ 3,600 Total Charges for Services $ 3,173 $ 5,300 $ 5,300 $ 5,300 126 MEDICARE Employer Contribution $ 2,066 $ 1,900 $ 1,915 $ 2,000 35101 Fines & Forfeitures $ 12,711 $ 12,000 $ 12,000 $ 12,000 Other Income 594 $ 400 $ 576 $ 400 135 Disability Insurance Employer Paid 36210 Interest Income $ 5,848 5 5,000 $ 4,500 $ 5,000 36240 Insurance Dividend $ 11,348 $ $ $ - $ - 36250 Misc. Refunds $ 262 $ 2,600 $ 500 $ 500 38050 Cable TV Franchise Fees $ 10,805 $ 11,000 $ 9,000 $ 11,000 Total Other Income $ 28,263 $ 18,600 $ 14,000 $ 16,500 Total Administration & Finance Revenue $ 428,610 $ 338,604 $ 324,849 $ 344,515 EXPENDITURES Personnel Services 101 Regular Wages & Salaries $ 144,309 $ 133,300 $ 132,054 $ 138,600 121 PERA Coord. Employer Contribution $ 10,576 $ 10,000 $ 9,904 $ 10,400 122 FICA Employer Contribution $ 8,085 $ 8,200 $ 8,187 $ 8,500 126 MEDICARE Employer Contribution $ 2,066 $ 1,900 $ 1,915 $ 2,000 131 Health Insurance Employer Contributioi $ 13,292 $ 19,100 $ 7,606 $ 18,300 134 Life Insurance Employer Paid $ 594 $ 400 $ 576 $ 400 135 Disability Insurance Employer Paid $ 511 $ 1,200 $ 701 $ 1,000 151 Workers Comp Insurance Premium $ 1,248 $ 1,100 $ 1,074 $ 735 Total Personnel Services $ 180,681 $ 175,200 $ 162,017 $ 179,935 Materials & Supplies 200 Office Supplies $ 751 $ 900 $ 1,000 $ 1,000 203 Printed Forms & Papers $ 1,292 $ 1,800 $ 1,750 $ 1,800 210 Operating Supplies $ 448 $ 500 $ 500 $ 500 Total Materials & Supplies $ 2,491 $ 3,200 $ 3,250 $ 3,300 Account Description REVENUE Taxes 31000 Washington Cty. Tax Settlerr 31900 Penalties & Interest Total Property Taxes Licenses & Permits 32180 Tobacco & Liquor Licenses 32190 Other City Permits 32260 Gambling Permits Total Licenses & Permits Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 33428 Payment in lieu of taxes 33620 Recycling Grant Total Intergovernmental Aid Charges for Services 34102 Legal. Services 34107 Assessment Search Fees 34304 Reimbursement for Services Total Chances for Services 35101 Fines & Forfeitures Other Income GENERAL FUND 101 BUDGET NOTES AND HIGHLIGHTS ADMINISTRATION & FINANCE (41000) $31,100 in unbudgeted Small Cities Assistance was received in 2015, future grants are uncertain ai budgeted Accounting Fee from Lakes Area Television 36210 Interest Income $11,300 in insurance dividend was received in 2015 based on the City's loss experience. No receip 36240 Insurance Dividend budgeted due to the uncertainty of receiving the funds $2,100 in workers compensation premium refund was received in 2016. No revenues have been 36250 Misc. Refunds budgeted due to the uncertainty of the refund 38050 Cable TV Franchise Fees Income Total Administration & Finance Revenue J$19,667 (6%) budget increase, $5,912 over 2016 projected EXPENDITURES Personnel Services Personnel Services chraged to this budget include: 101 Regular Wages & Salaries -Administrator-80% 121 PERA Coord. Employer Contribution - Deputy clerk - 100% 122 FICA Employer Contribution - Treasurer - part-time - 16 hours per week 126 MEDICARE Employer Contribution - Office Assistant - part time - 12 hours per week 131 Health Insurance Employer Contributio 134 Life Insurance Employer Paid 135 Disability Insurance Employer Paid 151 Workers Comp Insurance Premium 8% increase per league estimate Total Personnel Services Materials & Supplies 200 Office Supplies 203 Printed Forms & Papers Newsletter - 2x / year 210 Operating Supplies Total Materials & Supplies GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed Contractual Services 300 Assessor $ 18,945 $ 25,000 $ 23,500 $ 22,600 301 Auditing & Accounting $ 16,887 $ 20,050 $ 17,450 $ 18,000 304 Legal Services $ 39,099 $ .30,000 $ 36,000 $ 36,000 308 Other Professional Services $ 1,000 $ 500 $ 1,000 $ 1,000 309 Software Support & Maintenance $ 4,186 $ 4,600 $ 4,617 $ 4,600 313 Committee & Commission Reimburs $ 200 $ 40 $ 240 $ - 314 Animal Control $ 1,221 $ 1,500 $ 1,750 $ 1,800 316 Conference & Seminars $ - $ 800 $ 1,000 $ 800 317 Employee Training $ - $ 500 $ 500 $ 500 319 Other Services $ 663 $ 800 $ 1,000 $ 1,000 321 Telephone $ 2,634 $ 2,700 $ 2,410 $ 2,700 322 Postage $ 1,394 $ 2,000 $ 2,250 $ 2,300 331 Travel Expenses $ 730 $ 1,000 $ 1,500 $ 1,500 351 Legal Notices Publishing $ 1,024 $ 2,000 $ 1,500 $ 2,000 361 Liability/Property Insurance $ 2,887 $ 2,722 $ 3,520 $ 2,800 413 Office Equipment Rental $ 3,769 $ 3,000 $ 4,560 $ 3,000 430 Recycling $ 27,846 $ 27,900 $ 28,500 $ 28,500 433 Dues & Subscriptions $ 5,214 $ 4,306 $ 5,350 $ 5,500 434 Youth Service Bureau $ 5,500 $ 5,500 $ 5,500 $ 5,500 435 Miscellaneous Expense $ 1,574 $ - $ - $ - 437 Cable TV Franchise Agreement $ 10,805 $ 8,400 $ 9,000 $ 9,680 438 Misc Contractual $ 17,097 $ 4,500 $ 3,935 $ 7,500 439 Refunds Issued $ 4,179 $ - $ 2500 $ - Total Contractual Services $ 166,854 $ 147,818 $ 157,582 $ 157,280 Capital Outlays 570 Office Equipment $ 1,756 $ 2,000 $ 2,000 $ 2,000 Total Capital Outlays $ 1,756 $ 2,000 $ 2,000 $ 2,000 Total Administration & Finance Expenditures $ 351,783 $ 328,218 $ 324,849 $ 342,515 Account Description Contractual Services GENERAL FUND 101 BUDGET NOTES AND HIGHLIGHTS 300 Assessor per 5/1/15 - 4/30/20 agreement - $20,615 + $10/permit 301 Auditing & Accounting Additional charge of $2.6k in 2015 for GASB reporting change 304 Legal Services General services - Eckberg - $27k, Prosecutor - Hebert - $13k 308 Other Professional Services 309 Software Support & Maintenance BDS (accounting / payroll) $1.8k, Plan -it (CIP) $0.5k, Laserfiche $1.2k 313 Committee & Commission Reimburs CAN citizen rep 314 Animal Control Reid Sherrill $1.5k, Hillcrest $0.3k 316 Conference & Seminars 317 Employee Training 319 Other Services ASCAP license fee, Safe deposit boxes, County Recorder 321 Telephone Midcontinent $1,600, Verizon $1,100 322 Postage 331 Travel Expenses 351 Legal Notices Publishing Required notices ex - Ordinance summaries 361 Liability/Property Insurance 3% increase per League estimate 413 Office Equipment Rental Canon (copier lease), Loffler (copier charges), Mailfinance (postage meter) 430 Recycling 433 Dues & Subscriptions League of MN Cities $4.4k 434 Youth Service Bureau 435 Miscellaneous Expense 437 Cable TV Franchise Agreement 88% of Cable TV franchise fees collected 438 Misc Contractual Wa County (special assmts), Avenet (website), Berry Bros (email), SafeAssure $3.4k (safety trainin; website upgrade $3k 439 Refunds Issued Total Contractual Services Capital Outlays 560 Furniture & Fixtures 570 Office Equipment Computer replacement, Total Capital Outlays Total Administration & Finance Expenditures $17,666 (5%) budget increase, $14,297 over 2016 projected GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed CITY COUNCIL (41110) REVENUE Taxes 31000 Washington Cty. Tax Settlement $ 20,365 $ 26,976 $ 26,976 $ 19,462 Total Property Taxes $ 20,365 $ 26,976 $ 26,976 $ 19,462 Total City Council Revenue $ 20,365 $ 26,976 $ 26,976 $ 19,462 EXPENDITURES Personnel Services 101 Regular Wages & Salaries $ 16,477 $ 16,500 $ 16,476 $ 16,900 126 MEDICARE Employer Contribution $ 239 $ 250 $ 239 $ 300 127 PERA Defined Employer Contribution $ 927 $ 900 $ 906 $ 900 151 Workers Comp Insurance Premium $ $ 50 $ 55 $ 62 Total Personnel Services $ 17,642 $ 17,700 $ 17,676 $ 18,162 Materials & Supplies Total Materials & Supplies $ - $ - $ - $ - Contractual Services 316 Conference & Seminars $ 355 $ 500 $ 1,000 $ 1,000 331 Travel Expenses $ 434 $ 300 $ 300 $ 300 Total Contractual Services $ 789 $ 800 $ 1,300 $ 1,300 Capital Outlays 560 Furniture & Fixtures $ 1,148 570 Office Equipment $ 8,000 $ 8,000 $ - Total Capital Outlays $ 1,148 $ 8,000 $ 8,000 $ - Total City Council Expenditures $ 19,578 $ 26,500 $ 26,976 $ 19,462 Account Description REVENUE Taxes 31000 Washington Cty. Tax Settlement Total Property Taxes Total City Council Revenue EXPENDITURES Personnel Services 101 Regular Wages & Salaries 126 MEDICARE Employer Contribution 127 PERA Defined Employer Contribution 151 Workers Comp Insurance Premium Total Personnel Services Materials & Supplies Total Materials & Supplies Contractual Services 316 Conference & Seminars 331 Travel Expenses Total Contractual Services Capital Outlays 560 Furniture & Fixtures 570 Office Equipment Total Capital Outlays Total City Council Expenditures GENERAL FUND 101 BUDGET NOTES AND HIGHLIGHTS CITY COUNCIL (41110 4 over 2016 Mayor & Council wages increase based on Ordinance 156 8% increase per leaeue estimate 2015 audio system 1 modified to data security cabli crease, $7,038 under 2016 prolecte GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed ELECTIONS (41410) REVENUE Taxes 31000 Washington Cty. Tax Settlement $ 476 $ 6,150 $ 6,150 $ 1,300 Total Property Taxes $ 476 $ 6,150 $ 6,150 $ 1,300 Other Income 36250 Misc. Refunds $ 1,233 $ - $ - $ - Total Other Income $ 1,233 $ - $ - $ - Total Elections Revenue $ 1,708 $ 6,150 $ 6,150 $ 1,300 EXPENDITURES Personnel Services 199 Election Judge $ 740 $ 5,000 $ 5,000 $ 800 Total Personnel Services $ 740 $ 5,000 $ 5,000 $ 800 Materials & Supplies 200 Office Supplies $ 50 $ 50 $ - 210 Operating Supplies $ 133 $ 500 $ 500 $ 200 Total Materials & Supplies $ 133 $ 550 $ 55D $ 200 Contractual Services Total Elections Expenditures $ 1,172 $ 6,250 $ 6,150 $ 1,300 GENERAL FUND 101 Account Description BUDGET NOTES AND HIGHLIGHTS ELECTIONS (41410) REVENUE Taxes 31000 Washington Cty. Tax Settlement No Federal election in 2017 Total Property Taxes Other Income 36250 Misc. Refunds Total Other Income Total Elections Revenue 154.850 [79%1 budget decrease, $4,850 less than 2016 projected EXPENDITURES Personnel Services 199 Election Jt Total Personnel Services Materials & Supplies 200 Office Supplies 210 Operating Supl Total Materials & Supplies Contractual Services 351 Legal Notices Publishing 413 Office Equipment Rental Total Contractual Services Total Elections Exoenditures I$4,850 (795x) budget decrease, $4,950 under 2016 projected GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed PLANNING AND BUILDING (41910) REVENUE Taxes 31000 Washington Cty. Tax Settlement $ 3,492 $ 14,206 $ 14,206 $ 68,000 Total Property Taxes $ 3,492 $ 14,206 $ 14,206 $ 68,000 Licenses & Permits 32190 Other City Permits $ 375 $ 1,800 $ - $ 1,000 32210 Building Permits $ 125,968 $ 150,000 $ 75,000 $ 90,000 Total Licenses & Permits $ 126,343 $ 151,800 $ 75,000 $ 91,000 Charges for Services 34103 Zoning & Planning $ 11,783 $ 4,000 $ 7,000 $ 4,000 34110 Escrow Reimbursement $ $ - $ - Total Charges for Services $ 11,783 $ 4,000 $ 7,000 $ 4,000 Total Planning & Building Revenue $ 141,617 $ 170,006 $ 96,206 $ 163,000 EXPENDITURES Personnel Services 101 Regular Wages & Salaries $ - $ 15,800 $ 16,072 $ 16,400 121 PERA Coord. Employer Contribution $ $ 1,200 $ 1,205 $ 1,200 122 FICA Employer Contribution $ - $ 1,000 $ 996 $ 1,000 126 MEDICARE Employer Contribution $ - $ 200 $ 233 $ 200 131 Health Insurance Employer Contribution $ - $ - $ - $ 2,500 Total Personnel Services $ $ 18,200 $ 18,506 $ 21,300 Contractual Services 311 Permit Fees (Contract Inspections) $ 54,575 $ 67,500 $ 44,000 $ 55,000 312 Planning Services $ 38,819 $ 21,000 $ 18,000 $ 20,000 313 Committee & Commission Reimburs $ 5,200 5 5,200 $ 5,200 $ 5,200 316 Conference & Seminars $ 290 $ 500 $ 500 $ 500 319 Other Services $ 23 $ - $ 1,000 $ 57,000 438 Misc Contractual $ 4,069 $ 5,000 $ 4,000 $ 4,000 439 Refunds Issued $ 2,230 $ - $ 5,000 Total Contractual Services $ 105,206 $ 99,200 $ 77,700 $ 141,700 Total Planning & Building Expenditures $ 105,206 $ 117,400 $ 96,206 $ 163,000 GENERAL FUND 101 Account Description BUDGET NOTES AND HIGHLIGHTS PLANNING AND BUILDING (41910) REVENUE Taxes 31000 Washington Cty. Tax Settlement Total Propertv Taxes Licenses & Permits Licenses and Permits 32190 Other City Permits 32210 Building Permits - Budgeted at increase from 2016 level. If higher inspection costs will also increase. Total Licenses & Permits Charges for Services 34103 Zoning & Planning 34110 Escrow Reimbursement Total Charges for Services Total Planning & Building Revenue $66,794 (69%) budget increase, $7,006 less than 2016 projected EXPENDITURES Personnel Services Personnel Services 101 Regular Wages & Salaries - 20% of Administrator is charged to Planning 121 PERA Coord. Employer Contribution 122 FICA Employer Contribution 126 MEDICARE Employer Contribution 131 Health Insurance Employer Contribution Total Personnel Services Contractual Services Contractual Services 311 Permit Fees (Contract Inspections) - $55,000 included for Building and Electrical Inspections 312 Planning Services 313 Committee & Commission Reimburs 316 Conference & Seminars 319 Other Services - $56,000 included for Comprehensive Planning consultant 438 Misc Contractual 15tate surcharges 439 Refunds Issued Total Contractual Services Total Planning & Building Expenditures 1$66,794 (69%) budget increase, $45,600 over 2016 projected GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed POLICE (42000) REVENUE Taxes 31000 Washington Cty. Tax Settlement $ 122,464 $ 116,197 $ 116,197 $ 120,500 Total Property Taxes $ 122,464 $ 116,197 $ 116,197 $ 120,500 Total Police Revenue $ 122,464 $ 116,197 $ 116,197 $ 120,500 EXPENDITURES Contractual Services 318 Police Contract $ 115,333 $ 115,900 $ 115,887 $ 120,200 319 Other Services $ 309 $ 300 $ 310 $ 300 Total Contractual Services $ 115,642 $ 116,200 $ 116,197 $ 120,500 Total Police Expenditures $ 115,642 $ 116,200 $ 116,197 $ 120,500 Account Description REVENUE Taxes 31000 Washi Total Property Taxes Total Police Revenue EXPENDITURES Contractual Services 318 Police Contract 319 Other Services Total Contractual Services Total Police Expenditures Tax Settlement et Contractual services - Estimated from Sheriff De GENERAL FUND 101 BUDGET NOTES AND HIGHLIGHTS POLICE (42000) over 2016 proiecte - includes 81 hours of overtime t increase, $4,300 over 2016 GENERAL FUND 101 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed COMMUNITY CENTER (45180) REVENUE Taxes 31000 Washington Cty. Tax Settlement $ 28,815 5 30,261 $ 30,261 $ 29,600 Total Property Taxes $ 28,815 $ 30,261 $ 30,261 $ 29,600 Charges for Services 160 S 100 $ $ 18 $ - $ 11 $ 34750 Facilities Rental $ 7,990 $ 12,000 $ 10,000 $ 10,000 34760 Cleaning Fees $ 100 $ 300 $ - $ - Total Charges for Services $ 8,090 $ 12,300 $ 10,000 $ 10,000 Other Income $ 480 $ 800 $ 720 36230 Donations $ 135 $ - $ $ 36250 Misc. Refunds $ 25 $ 100 $ $ Total Other Income S 160 S 100 $ $ Total Community Center Revenues $ 37,065 $ 42,661 $ 40,261 $ 39,600 EXPENDITURES Personnel Services 101 Regular Wages & Salaries $ 480 $ 800 $ 720 $ 800 122 FICA Employer Contribution $ - $ - $ 45 $ - 126 MEDICARE Employer Contribution $ 7 $ - $ 10 $ 151 Workers Comp Insurance Premium $ 18 $ - $ 11 $ Total Personnel Services $ 505 $ 800 $ 786 $ 800 Materials & Supplies 210 Operating Supplies $ 3,703 $ 3,500 $ 4,500 $ 4,500 223 Building Repair & Supplies $ 256 $ 1,000 $ 1,000 $ 1,000 Total Materials & Supplies $ 3,959 $ 4,500 $ 5,500 $ 5,500 Contractual Services 334 Licenses & Permits $ 837 $ 900 $ 930 $ 900 361 Liability/Property Insurance $ 2,705 $ 2,700 $ 2,805 $ 2,800 381 Utilities $ 10,029 $ 10,500 $ 13,390 $ 11,200 384 Refuse Disposal $ 1,533 $ 1,600 $ 1,600 $ 1,600 385 Sewer Utility $ 2,746 $ 3,800 $ 2,250 $ 3,800 401 Bldg Maintenance $ 10,758 $ 10,500 $ 10,500 $ 10,500 404 Machinery & Equipment Repair $ 298 $ 1,000 $ 1,000 $ 1,000 406 Grounds Care $ - $ 500 $ 500 $ 500 407 Well Repair & Maintenance $ 4,138 $ 500 $ 500 $ 500 438 Misc Contractual $ $ 500 $ 500 $ 500 439 Refunds Issued $ 250 $ 1,300 $ - $ - Total Contractual Services S 33,296 S 33.800 $ 33,975 S 33,300 Total Community Center Expenditures $ 37,759 $ 39,100 $ 40,261 $ 39,600 GENERAL FUND 101 Account Description BUDGET NOTES AND HIGHLIGHTS COMMUNITY CENTER (45180) REVENUE Taxes 31000 Washifipton CLy. Tax Settlement Total 'Property Taxes Charges for Services 34750 Facilities Rental 34760 Cleaninj; Fees Total Charges for Services Other Income 36230 Donations 36250 Misc. Refunds Total Other Income Total Community Center Revenues $661 (2%) budget decrease, $3,061 less than 2016 projected EXPENDITURES Personnel Services 101 Regular Wages & Salaries 122 FICA Employer Contribution John Beatty - estimated at 6 events per year 126 MEDICARE Employer Contribution 151 Workers Comp Insurance Premium 8% increase per league estimate Total Personnel Services Materials & Supplies 210 Operating Supplies Restroom & paper products 223 Building Repair & Supplies Total Materials & Supplies Contractual Services 334 Licenses & Permits Health Department permits 361 Liability/Property Insurance 3% increase per League estimate 381 Utilities 6.5% electric increase 384 Refuse Disposal SRC 385 Sewer Utility City of Scandia 401 Bldg Maintenance Top notch - cleaning f wax floors 2x, walk off mats, pest control 404 Machinery & Equipment Repair 406 Grounds Care 407 Well Repair & Maintenance 438 Misc Contractual 439 Refunds Issued Total Contractual Services Total Community Center Expenditures $661 (2%) budKet decrease, $500 over 2016 projected DEBT SERVICE (FUNDS 307 - 31S) 2015 2016 2016 2017 Actual Projected Budget Budget 2007 BLACKTOP (FUND 307) FUND BALANCE Revenues $ 146,067 $ 34,647 $ - $ 14,209 Expenditures $ 390,188 $ - $ - $ 77,000 Net Revenues (Expenditures) $ (244,121) $ 34,647 $ - $ (62,791) Fund Balance - January 1 $ 287,055 $ 42,934 $ 42,934 $ 77,581 Fund Balance - December 31 $ 42,934 $ 77,581 $ 42,934 $ 14,790 REVENUES Taxes 31000 Washington Cty. Tax Settlement 125,395 Total Property Taxes 125,395 0 0 0 Other Income 36100 Special Assessments $ 20,161 $ 26,762 $ - $ 13,156 36102 Penalties & Interest $ - $ 7,885 $ - $ 1,053 36210 Interest Income S 511 Total Other Income 20,672 34,647 0 14,209 Total 2007 Blacktop (307) 146,067 34,647 0 14,209 EXPENDITURES Debt Service 601 Long Term Debt Principal 375,000 0 0 0 611 Long Term Debt Interest 15,188 0 0 0 Total Debt Service 390,188 0 0 0 Transfers 710 Residual Equity Transfers 0 0 01 77,000 Total Transfers 0 0 77,000 Total 2007 Blacktop (307) 390,188 0 0 77,000 Transfer special assessments to Local Road Improvement fund ($77,000) DEBT SERVICE (FUNDS 307 - 31S) 2015 2016 2016 2017 Actual Projected Budget Budget 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES (FUND 311) FUND BALANCE Revenues $ 44,220 $ - $ 43,010 $ - Expenditures $ 42,080 $ 43,010 $ 43,010 $ 10,060 Net Revenues (Expenditures) $ 2,140 $ (43,010) $ - $ (10,060) Fund Balance - January 1 $ 50,930 $ 53,070 $ 53,070 $ 10,060 Fund Balane - December 31 $ 53,070 $ 10,060 $ 77T3,070 40,000 710 $ (0) Transfer balance to 2015 Fire Tanker Equipment Certificate ($10,060) REVENUES Taxes 31000 Washington Cty. Tax Settlement 44,049 0 0 0 Total Property Taxes 44,049 0 0 0 Other Income 36210 Interest Income 171 0 0 0 Total Other Income 171 0 0 0 Other Financing Sources 39200 Interfund Operating Transfer 0 0 43,010 0 Total Other Financing Sources 0 43,010 0 Total Equipment Certificates 44,220 0 43,010 0 EXPENDITURES Debt Service 601 Long Term Debt Principal 611 Long Term Debt Interest Statutory 5% Coverage Requirement 40,000 2,080 40,000 710 40,000 710 paid off in 2016 Total Debt Service 42,080 40,710 40,710 0 Transfers 710 Residual Equity Transfers 10,060 720 Operating Transfers 2,300 2,300 - Total Transfers - 2,300 2,300 10,060 Total Equipment Certificates (311) 42,080 43,010 43,010 10,060 DEBT SERVICE (FUNDS 307 - 31S) 2015 2016 2016 2017 Actual Projected Budget Budget 2011 DUMP TRUCK EQUIPMENT CERTIFICATES (FUND 312) FUND BALANCE Revenues $ 33,946 $ 32,744 $ 32,744 $ - Expenditures $ 32,310 $ 31,185 $ 31,185 $ 8,294 Net Revenues (Expenditures) $ 1,636 $ 1,559 $ 1,559 $ (8,294) Fund Balance - January 1 $ 5,099 $ 6,735 $ 6,735 $ 8,294 Fund Balane - December 31 $ 6,735 $ 8,294 $ 8,294 1$ - Transfer balance to E 31000 Washington Cty. Tax Settlement 33,926 32,734 32,734 0 Total Property Taxes 33,926 32,734 32,734 0 36100 Special Assessments Other Income 36210 Interest Income 20 10 10 0 Total Other Income 20 10 10 0 Total Equipment Certificates 33,946 32,744 32,744 0 Debt Service 601 Long Term Debt Principal 611 Long Term Debt Interest Statutory 5% Coverage Requirement EXPENDITURES 30,000 30,000 30,000 paid off in 2,310 1,185 1,185 2016 0 0 Total Debt Service 32,310 31.185 31,185 0 Transfers 710 Residual Equity Transfers 0 0 01 8,294 Total Transfers 0 0 0 8,294 Total Equipment Certificates (312) 32,310 31,185 31,185 8,294 DEBT SERVICE (FUNDS 307 - 31S) 2015 2016 2016 2017 Actual Projected Budget Budget 2013 FIRE TRUCK/DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 313) Revenues Expenditures Net Revenues (Expenditures) Fund Balance - January 1 Fund Balance - December 31 FUND BALANCE $ 69,352 $ 69,092 $ 69,092 $ 68,000 $ 66,515 $ 65,883 $ 65,823 $ 65,063 $ 2,837 $ 3,209 $ 3,269 $ 2,937 $ 7,684 $ 10,521 $ 10,521 $ 13,790 $ 10,521 $ 13,730 $ 13,790 $ 16,727 REVENUES Taxes 31000 Washington Cty. Tax Settlement 69,321 69,092 69,092 68,000 Total Property Taxes 69,321 69,092 69,092 68,000 Other Income 36210 Interest Income 31 0 0 0 Total Other Income 31 0 0 0 Total Fire Truck/Dump Truck Equipment Certificates 69,352 69,092 69,092 68,000 EXPENDITURES Debt Service 601 Long Term Debt Principal 611 Long Term Debt Interest 55,000 11,020 55,000 10,388 55,000 10,388 55,000 9,563 Total Debt Service 66,020 65,388 65,388 64,563 Contractual Services 620 Fiscal Agent Fees 495 495 435 500 Total Contractual Services 495 495 435 500 Total Fire Truck/Dump Truck (313) 66,515 65,883 65,823 65,063 DEBT SERVICE (FUNDS 307 - 31S) 2015 2016 2016 2017 Actual Projected Budget Budget 2015 FIRE TANKER EQUIPMENT CERTIFICATE (FUND 315) FUND BALANCE Revenues $ - $ 49,056 $ 49,056 $ 48,739 Expenditures $ - $ 47,020 $ 46,720 $ 46,364 Net Revenues (Expenditures) $ - $ 2,036 $ 2,336 $ 2,375 Fund Balance - January 1 $ - $ - $ - $ 2,036 Fund Balance - December 31 $ - $ 2,036 $ 2,336 $ 4,411 Contractual Services 620 Fiscal Agent Fees 300 300 Total Contractual Services 0 300 0 300 Total Fire Tanker (314) 0 47,020 46,720 46,364 REVENUES Taxes 31000 Washington Cty. Tax Settlement 0 46,756 46,756 48,739 Total Property Taxes 0 46,756 46,756 48,739 Other Financing Sources 39200 Interfund Operating Transfer 2,300 2,300 10,060 Total Other Financing Sources 0 2,300 2,300 10,060 Total Fire Tanker Equipment Certificates 0 49,056 49,056 58,799 EXPENDITURES Debt Service 304 Legal Services 601 Long Term Debt Principal 611 Long Term Debt Interest 43,000 3,720 43,000 3,720 43,000 3,064 Total Debt Service 0 46,720 46,720 46,064 Contractual Services 620 Fiscal Agent Fees 300 300 Total Contractual Services 0 300 0 300 Total Fire Tanker (314) 0 47,020 46,720 46,364 CAPITAL IMPROVEMENTS (FUND 401) 2015 2016 2016 2017 Actual Projected Budget Proposed FUND BALANCE Revenue $ 30,967 $ 31,000 $ 50,700 $ 165,000 Expenditures $ 10,375 $ 2,370 $ 40,000 $ 266,700 Net Revenues (Expenditures) $ 20,592 $ 28,630 $ 10,700 $ (101,700) Balance January 1 $ 335,466 $ 356,058 $ 356,058 $ 384,688 Balance December 31 $ 356,058 $ 384,688 $ 366,758 $ 282,988 Interfund Loan from (to) Park Capital Fund 1 $ (35,000)1 $ 6,000 1 $ 6,000 1 $ 6,000 Advance from (to) 201 Sewer Fund I S 2,639 1 $ 2,639 1 $ 2,639 1 $ 2,639 CASH BALANCE 12/31 $ 289,389 $ 326,658 $ 308,728 $ 233,597 REVENUE Taxes 31000 Washington Cty. Tax Settlement 31701 Gravel Taxes 31800 Other Taxes $ 30,000 $ 30,000 $ 30,000 $ 30,000 Total Property Taxes $ 30,000 $ 30,000 $ 30,000 $ 30,000 Licenses & Permits Total Licenses & Permits Intergovernmental Revenues 33640 Other Grants $ - $ 20,000 $ 135,000 Total Intergovernmental Aid $ $ - $ 20,000 $ 135,000 Charges for Services Total Charges for Services Other Income 36210 Interest Income $ 967 $ 1,000 $ 700 1 1 Total Other Income $ 967 $ 1,000 $ 700 1 $ - Other Financing Sources Total Other Financing Sources TOTAL REVENUES $ 30,967 $ 31,000 $ 50,700 $ 165,000 CAPITAL IMPROVEMENTS (FUND 401) EXPENDITURES Personal Services Total Personal Services Materials & Supplies Total Materials & Supplies Contractual Services Total Contractual Services Capital Outlays 520 Capital Improvements to Bldgs 530 Capital Improvements other than Bldgs $ 10,375 $ 2,370 $ 40,000 $ 255,000 570 Office Equipment $ 11,700 Total Capital Outlays $ 10,375 $ 2,370 $ 40,000 $ 266,700 Debt Service Total Debt Service Transfers 720 Opera Total Transfers Transfers TOTAL EXPENDITURES $ 10,375 $ 2,370 $ 40,000 $ 266,700 EXPENDITURES BY DEPARTMENT Information Technology Firewall appliance $ 2,200 Gigabit ethernet switch $ 2,500 Server $ 7,000 Fire Roof replacement Warning sirens Log House Landing Boat ramp $ 2,370 $ 40,000 $ 55,000 205th Street - bound aggregate improvement $ 200,000 $ - $ 2,370 $ 40,000 $ 266,700 PARK CAPITAL IMPROVEMENTS (FUND 404) 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed FUND BALANCE Revenue $ 26,393 $ 8,450 $ 33,720 $ 43,900 Expenditures $ 47,273 _ $ 7,500 _ $ 32,500 _ $ 35,200 Net Revenues (Expenditures) $ (20,879)_ $ 950 _ $ 1,220 _ $ 8,700 Balance January $ 1,067 _ $ (19,812)_ $ (19,812)_ $ (18,592)_ Balance December 31 $ (19,812)_ $ (18,862)_ $ (18,592)_ $ (9,892)_ Advance from (to) Capital Improvement fund $ 35,000 _ $ (6,000)_ $ (6,000)_ $ (6,000)_ $ (1,287) $ (1,817) $ 1,183 Designated - Lilliskogen $ (31,000) $ (25,000) $ (25,000) $ (19,000) Designated - Wayne Erickson $ 13,025 $ 7,425 $ 8,225 $ CASH BALANCE 12/31 $ 15,188 _ $ 10,138 _ $ 10,408 _ $ 12,838 Balance $ REVENUE $ 50 $ 20 36230 Donations $ Undesignated $ (1,837) $ (1,287) $ (1,817) $ 1,183 Designated - Lilliskogen $ (31,000) $ (25,000) $ (25,000) $ (19,000) Designated - Wayne Erickson $ 13,025 $ 7,425 $ 8,225 $ 7,925 33640 Other Grants $ 3,186 _ $ $ - $ (19,812): $ (18,862): $ (18,592): $ (9,892): 36210 Interest Income $ REVENUE $ 50 $ 20 36230 Donations $ Taxes _ $ - $ 25,000 _ $ 35,200 Total Other Income $ 3,458 $ Total Property Taxes 0 0 Intergovernmental Revenues 39200 Interfund Operating Transfer $ 11,349 33640 Other Grants $ 3,186 _ $ $ - Total Intergovernmental Aid $ 3,186 _ $ - $ - $ - Charges for Services 34730 Ballfield Ad Revenue $ 2,400: $ 2,400: $ 2,700: $ 2,700 34780 Park Dedication Fees $ 6,000: $ 6,000: $ 6,000: $ 6,000 Total Charges for Services $ 8,400 $ 8,400 $ 8,700 $ 8,700 Other Income 36210 Interest Income $ 27 $ 50 $ 20 36230 Donations $ 3,431 _ $ - $ 25,000 _ $ 35,200 Total Other Income $ 3,458 $ 50 $ 25,020 $ 35,200 Other Financing Sources 39200 Interfund Operating Transfer $ 11,349 Total Other Financing Sources $ 11,349 Other Financing Sources Total Other Financing Sources $ - $ - $ - $ - Total Park Capital Improvements Fund 404 $ 26,393.48 $ 8,450.00 $ 33,720.00 $ 43,900.00 Account PARK CAPITAL IMPROVEMENTS (FUND 404) 2015 2016 Actual Projected 2016 2017 Budget Propos Transfers Total Transfers $ - $ - $ Total Dept. Fund 404 EXPENDITURES 47,273 _ $ 7,500 _ $ Personal Services $ 35,200 Expenditure $ (47,273)_ 104 Temp Employee Wages (25,000)_ $ (35,200)_ $ 1,200 121 PERA Coord. Employer Contribution $ 6,000 _ $ 6,000 _ $ 100 122 FICA Employer Contribution $ (11,379)_ $ (31,000)_ $ 100 Total Personal Services 0 0 0 50 1,400 Materials & Supplies $ - Expenditure Balance 12/31 $ 210 Operating Supplies & Equipment $ (25,000): $ (25,000): $ 800 Total Materials & Supplies 0 0 0 20 _ 800 Contractual Services $ 10,582 _ $ (1,837)_ $ 302 Surveying $ (1,787) Transfer $ (12,446)_ 303 Engineering Services $ 9,781 _ $ - $ - $ - Total Contractual Services $ 9,781 _ $ - $ - $ - Capital Outlays 500 Balance 1/1 $ - $ 13,025 _ 520 Capital Improvements to Bldgs 13,025 _ $ - $ 25,000: $ 25,000 530 Capital Improvements other than Bldg_ $ 37,492: $ 7,500 $ 7,500 $ 10,200 540 Heavy Machinery Capital $ 13,025 $ 7,425 $ 8,225 Total Capital Outlays $ 37,492 $ 7,500 $ 32,500 $ 35,200 Debt Service Total Debt Service 0 0 0 0 Transfers Total Transfers $ - $ - $ Total Dept. Fund 404 $ 47,273 _ $ 7,500 _ $ 32,500 _ $ 35,200 Expenditure $ (47,273)_ $ (25,000)_ $ (35,200)_ Net FUND DESIGNATIONS (34,656)_ $ 6,000 _ $ 6,000 _ Undesignated 6,000 Balance 1/1 $ (11,379)_ $ (31,000)_ $ (31,000)_ Revenue $ 27 $ 50 $ 20 $ - Expenditure Balance 12/31 $ (31,000): $ (25,000): $ (25,000): Net $ 27 _ $ 50 _ $ 20 _ $ - Balance 1/1 $ 10,582 _ $ (1,837)_ $ (1,837)_ $ (1,787) Transfer $ (12,446)_ $ (8,000)_ $ (7,500)_ Balance 12/31 $ (1,837)_ $ (1,787)_ $ (1,817)_ $ (1,787)_ Lill Revenue $ 12,617 _ $ 6,000 _ $ 31,000 _ $ 41,200 Expenditure $ (47,273)_ $ (25,000)_ $ (35,200)_ Net $ (34,656)_ $ 6,000 _ $ 6,000 _ $ 6,000 Balance 1/1 $ (11,379)_ $ (31,000)_ $ (31,000)_ $ (25,000)_ Transfer $ 15,035 Balance 12/31 $ (31,000): $ (25,000): $ (25,000): $ (19,000): Wayne Erickson Revenue $ 2,400 _ $ 2,400 _ $ 2,700 _ $ 2,700 Expenditure $ (8,000)_ $ (7,500)_ $ (2,200)_ Net $ 2,400 _ $ (5,600)_ $ (4,800)_ $ 500 Balance 1/1 $ - $ 13,025 _ $ 13,025 _ $ 7,425 Transfer $ 10,625 Balance 12/31 $ 13,025 $ 7,425 $ 8,225 $ 7,925 PARK CAPITAL IMPROVEMENTS (FUND 404) 2015 2016 2016 2017 Account Description Actual Projected Budget Proposed IMPROVEMENTS BY LOCATION Lilleskogen Parking lot $ 47,273 Picnic shelter$ - $ 25,000 _ $ 25,000 Woodland plantings and fencing $ 1,200 entrance signs $ 5,000 Park benches $ 4,000 Boardwalks Interpretive sign & kiosk $ 47,273: $ - $ 25,000: $ 35,200 Wayne Erickson Bleacher improvements Skating rink Zamboni replacement $ 8,000 _ $ 8,000 _ $ - $ - $ 8,000 _ $ 8,000 _ $ - GENERAL FUND PARKS CAPITAL IMPROVEMENT PROJECTS Tennis court replacement Lilleskogen - wetland restoration