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04. 2025 Draft Final Budget Staff Report Date of Meeting: October 2, 2024 For: Honorable Mayor and Council From: Kyle Morell, City Administrator Subject: 2025 Preliminary Budget Discussion Background: The Capital Investment Committee met three to review the CIP funds and discuss future projects. Their recommendations have been included in the CIP fund budgets. The General Fund budget was prepared using past revenue and expense practices and a six-month review of 2024 spending as guides for future revenue and expense projections. Staff prepared a 2025 Preliminary Budget presentation outlining the recommendations of the CIP Committee, detailed the 2025 revenues and expenses for each CIP fund, and outlined the assumptions made in assembling the preliminary budget. The 2025 Preliminary Budget, individual CIP Fund documents, and a Summary Budget document that shows the complete levy picture and the proposed 2025 tax rate are also included. The first draft of the budget presented at the August 7 Work Session showed a total city budget of $3,390,434, a $393,582 increase over 2024. This resulted in a project tax rate of 30.535%, 3.902% higher than 2024, or a 14.65% increase in the tax rate. Public attendance at this meeting was high, and it was explained that this was the first draft of the budget. Increases in contracted services and insurance were estimated to be higher than in past increases. Fire Department wages were also increased by 23% to reflect better actual past amounts. Changes would be made to the budget as we progressed in the budget cycle to reduce the levy and tax rate. Councilmember Benson pointed out that the proposed rate was similar to the 2022 tax rate before the Council lowered the rate in 2023. At the September 4 Work Session, the budget presented to the Council showed a levy of $3,300,330, $90,105 less than in August. The proposed 2025 tax rate has also been reduced to 29.549%, or a 10.95% increase over the 2024 tax rate of 26.633%. Discussion at the September 17 Regular Meeting centered around the appropriate use of the ARPA funding. After a good discussion, the Council directed staff to apply the ARPA to the purchase of the new fire engine slated for later this year. Doing so reduced the equipment certificate amount needed for the engine by $460,000, from $800,000 to $340,000, thereby reducing the levy needed to pay off the certificate by $55,000. Staff also adjusted the levy amount for the 2024 GO Bond payment. Using project savings and interest earned from bond proceeds, the levy amount was reduced by $100,000 from $219,569 to $119,569. The City’s General Fund budget shows total 2025 expenditures at $2,368,433, with revenues projected to be $2,383,677, providing the budget a cushion of $15,244. The primary expense increase is due to the accurate budgeting of fire department wages, which have been under- budgeted in past years. 2025 saw a 23% increase in fire department wages. The budget includes a full-time Treasurer and a three-month overlap with our current Treasurer. 2025 health insurance renewals came in for City staff, and the monthly premium was reduced by 5.1%. This has been reflected in the 2025 budget numbers. The total General Fund levy is $1,893,907, a $27,989 increase (1.5%) over 2024. The City added debt service payments in 2024 with the bonding for the 2024 Street Reconstruction and Seal Coating and Crack Filling Projects. The scheduled debt service payment for that bond is $359,887.50. I have reduced that obligation to $119,569 in 2025 by applying $40,319 in interest earnings and $200,000 in project savings towards that levy amount. Total project savings are expected to be between $450,000 and $480,000. The remaining amount has been applied to the 2026 bond payment to help reduce the 2026 levy. The City will issue a $340,000 equipment certificate to pay for the new fire department engine before the end of 2024. ARPA funding and cash will be used to cover the remaining balance. This adds $37,000 to our debt service levy in 2025(down from $89,000 without the use of ARPA funds). The budget also shows the issuance of $515,510 in equipment certificates in 2025, with payments beginning in 2026. These certificates are for the new plow truck and fire department tanker. The City continues to make payments on the 2018 road bond, which is $343,166 in 2025. The total debt service levy is $501,732, $156,098, more than in 2024. The CIP Fund documents have been adjusted since our last meeting. The 401 shows a reduction in the levy amount for 2025. Excess fund balance allowed for this reduction in revenue while still planning for six project expenditures in 2025. The 404 Fund shows the transfer of $125,000 in excess fund balance and the $150,000 transfer from the 401 Fund to pay for the tennis court reconstruction. The 406 Fund shows the issuance of a $340,000 equipment certificate to pay for the new fire department engine delivered in late 2024. The 408 Fund levy amount has been increased at the recommendation of the CIP Committee. The total CIP levy is $730,000, $55,300 less than in 2024. The proposed preliminary 2025 levy amount is $3,125,639. This represents a $128,787 increase (4.3%) over the final 2024 amount. If this amount were approved as the City’s final levy, the 2025 tax rate would be 27.903%, 1.199% points higher than 2024, or a 4.49% increase. As these expenses are clarified between now and the December Truth-in-Taxation hearing, they and the final levy amount will be adjusted. Recommendation: No action is needed at this time. Attachments: 2025 Preliminary Budget Presentation 2025 Preliminary Budget 401 CIP Fund 404 CIP Fund 406 CIP Fund 408 CIP Fund Summary Budget Worksheet 2025 Preliminary Budget October 2, 2024 Discussion Items Capital Improvement Committee Recommendations. Review of CIP and budget impacts Brief Introduction to the proposed 2025 General Fund Budget Council is encouraged to ask questions, offer comments, and suggest changes at anytime Capital Investment Committee Recommendations Establish consistent annual levy-supported cash contributions to all Capital Improvement Funds Increase levy amount in 408 Road Improvement Fund by 10% from the proposed 2024 amount ($400,000 to $440,000) Utilize additional road rating technology to rate roads in 2025 Create a public input plan to engage the public in discussion about the appropriate amount of money for annual road maintenance Capital Investment Committee Recommendations cont. Consider a change to driveway culvert policy, returning ownership and maintenance to residents – Staff will bring model language forward at a later date Consider adopting additional development fees, including seal coating and stormwater fees – These will be included in the 2025 fee schedule Issue equipment certificates for fire department vehicle purchases 2025 Capital Improvement Fund – 401 General Fund Beginning Fund Balance includes a $150,000 transfer out to 404 Park CIP to support the Tennis Court project in 2024 $125,000 tax levy to support recommended projects Six projects totaling $ 323,041 Fund Balance will be used to make up the shortage Ending Fund Balance of $489,826 $686,867 Beginning Fund Balance Revenue $125,000 Levy $1,000 Interest $126,000 Total Expenses $30,0002025 LCCMR – Gateway Trail $92,000Broadband $17,548 Fire Dept Radios $40,945Jaws of Life $17,548Lucas CPR Device $125,000Cold Storage Building $323,041 Total ($197,041)Revenue Over/(Under)Expenses $489,826 Ending Fund Balance 2025 Capital Improvement Fund – 404 Park Fund 2024 - Transfer of $125,000 in Unassigned Fund Balance and a Transfer from 401 of $150,000 will provide a one-time revenue increase for 2024/2025 projects $40,000 tax levy to support recommended projects One project totaling $ 150,000 Ending Fund Balance of $13,058 $122,993 Beginning Fund Balance Revenue $40,000 Levy $66 Interest $40,066Total Expenses $150,000Tennis Court Improvements $150,000Total ($109,934)Revenue Over/(Under)Expenses $13,058 Ending Fund Balance 2025 Capital Improvement Fund – 406 Equipment Fund $125,000 tax levy to support recommended projects Two purchases totaling $592,296 Equipment Certificate issued for $515,510 to pay for tanker New debt levy of approximately $66,400, starting in 2026 until 2036, for the plow truck and 2040 for the tanker Ending Fund Balance of $61,826 $24,272 Beginning Fund Balance Revenue $125,000 Levy $1,061 Interest $126,061 Total Expenses $286,787 2003 Tanker 2 Replacement $305,5092011 Snow Plow Replacements $592,296 Total ($466,225)Revenue Over/(Under)Expenses Other $515,510Bond Proceeds $61,826 Ending Fund Balance 2025 Capital Improvement Fund – 408 Street Improvement Fund $440,000 tax levy to support recommended projects One street reconstruction project totaling $ 665,000 Ending Fund Balance of $242,090 $451,295 Beginning Fund Balance Revenue $440,000 Levy $12,295 Interest $452,295 Total Expenses $665,0002025 Local Road Improvement $665,000Total ($209,205)Revenue Over/(Under)Expenses $242,090 Ending Fund Balance 2025 Preliminary Budget - Revenues The General Fund levy is projected to be $1,893,907, a $27,989 increase over 2024, or a 1.5% increase. Licenses and Permits have been increased slightly to reflect fees collected from new cannabis registrations. Interest earning has been increased to reflect the increased rates available to the City’s money market account. Total General Fund Revenue is $2,383,667. This is a 2.47% increase over 2024. 2025 Preliminary Budget - Expenses All personnel wages have been increased by 3.5% following the negotiated union wage increase. Council wages have been increased, estimated to be at 3.5%. The actual increase is based on the 12-month CPI from November 2023 to November 2024 Budget includes a full-time Treasurer Fire Department wages have been increased by 23% to better reflect actual wages paid Public Works includes $175,000 for contractual road maintenance and repair. This is in addition to the CIP projects 2025 Preliminary Budget - Expenses The following percentage increases are assumptions. Actual numbers will not be available until later in the year. All Health and Dental Insurance line items have been decreased by 5.1% Property and workers comp insurance line items have increased by 10%. Bolton & Menk services have been increased by 5% Policing services have been increased by 5.91% per 2025 Agreement Total expenses are $2,368,433. This is a 3.57% increase over 2024 General Fund Budget Summary Difference2025 Preliminary 2024 Actual $57,554$2,383,677$2,326,123Total General Fund Revenue $81,611$2,368,433*$2,286,822Total General Fund Expenses ($24,057)$15,244$39,301Revenues Over / (Under) Expenses (1.1%)58.2%59.3%Estimated Fund Balance** * Current expenses have been reduced by $13,584 from August Presentation **Shows an estimated percentage of next year’s projected expenses Tax Levy Summary Difference2025 Preliminary 2024 Actual $27,989$1,893,907$1,865,918General Fund Levy $156,098$501,732*$345,634Debt Service Levy ($55,300)$730,000$785,300CIP Funds Levy $0$0$5,300EDA Levy $128,787$3,125,639$2,996,852Total Levy ($15,822)($123,679)**($107,857)Less Fiscal Disparities $112,965$3,001,960***$2,888,995Total Net Levy * $240,319 in interest and project savings are being used to reduce the levy amount of the 2024 Road Project Bond, and applying ARPA funds to fire engine purchase reduced the levy amount by $55,000 **Actual 2025 Amount *** The current Net Levy has been reduced by $267,183 from the budget presented in August Tax Rate Summary Difference2025 Preliminary 2024 Actual ($88,730)$10,758,518$10,818,416Estimated Tax Capacity $112,965$3,001,960$2,888,995Net Levy 1.199%27.903%26.704%Tax Rate * Tax Rate at August presentation was 30.535% Historic Tax Rate Summary % ChangeTax Rate 35.124%2017 -2.37%34.293%2018 -7.83%31.607%2019 -2.62%30.777%2020 -11.85%27.129%2021 9.24%29.636%2022 -10.72%26.460%2023 0.93%26.704%2024 4.49%27.903%2025 9 Year Average – 29.959% Estimated 2025 Tax Impact – City Portion Percent Difference 2025 Tax Amount2024 Tax AmountHome Value 4.8%$1,351.57$1,289.82$487,100 5.0%$1,390.64$1,324.01$500,000 5.5%$1,743.88$1,652.47$600,000 5.5%$2,092.65$1,983.60$700,000 5.5%$2,441.43$2,314.20$800,000 Looking Forward Staff will continue to update projected numbers with actual numbers when they come in. Multiple budget documents can be prepared to show various scenarios if the Council wishes to evaluate multiple levy and spending options. The next budget discussion is scheduled for the Council’s Work Session on November 5, 2024. 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 CommentsRevenuesFUND 101 GENERAL FUNDTaxes Revenue 101-41000-31000 Washington Cty. Tax Settlement 1,261,913$ 1,441,883$ 1,733,913$ 1,865,918$ 1,003,106$ 1,893,907$ 101-41000-31040 Fiscal Disparities 124,112$ 132,738$ 122,682$ 107,857$ 76,018$ 107,857$ 101-41000-31701 Gravel Taxes 27,751$ 24,044$ 15,146$ 20,000$ -$ 20,000$ 101-41000-31830 Solar Energy Production Tax 6,965$ 4,115$ 5,874$ 5,500$ 2,000$ 5,500$ 101-41000-31900 Penalties & Interest Delinquent Tax 2,475$ 235$ -$ 1,000$ -$ -$ 1,423,217$ 1,603,015$ 1,877,615$ 2,000,275$ 1,081,125$ 2,027,264$ Licenses and Permits Revenues 101-41000-32150 ROW-Utility Permits 6,450$ 5,700$ 4,800$ 5,000$ 2,100$ 5,000$ 101-41000-32180 Tobacco and Liquor Licenses 12,585$ 11,357$ 12,660$ 11,000$ 1,150$ 15,000$ 101-41000-32190 Other City Permits 2,959$ 3,225$ 2,670$ 3,000$ 1,419$ 3,000$ 101-41000-32210 Building Permits 196,155$ 162,113$ 175,019$ 160,000$ 107,434$ 160,000$ 101-41000-32260 Gambling Permits 130$ 245$ 45$ 100$ 130$ 100$ 218,279$ 182,640$ 195,194$ 179,100$ 112,233$ 183,100$ Intergovernmental Revenues 101-41000-33401 LGA/MVHC/AG/PERA Aid 6,853$ 13,823$ 14,409$ 7,000$ -$ 7,000$ 101-41000-33420 Fire Relief State PERA 39,178$ 40,474$ 47,148$ 40,474$ -$ 42,000$ This is a pass through offset in expenditures. 101-41000-33422 Other State Grants & Aids 10,763$ 2,390$ 14,053$ 6,000$ 13,493$ 6,000$ 101-41000-33423 Other Local Grants & Aids -$ -$ 6,234$ -$ -$ 101-41000-33428 Payments In Lue of Taxes (PILT) 6,086$ 8,242$ 8,165$ 6,000$ 3,283$ 6,000$ 101-41000-33620 Recycling Grant 13,062$ 13,188$ -$ 11,000$ 8,164$ 8,000$ 101-41000-33630 Local Govt Grants & Aids -$ -$ -$ 10,228$ -$ 101-41000-33640 Other Grants 724$ -$ -$ 1,200$ -$ -$ 76,667$ 78,117$ 90,008$ 71,674$ 35,168$ 69,000$ Charges for Services Revenue 101-41000-34103 Zoning and Planning 12,736$ 176$ 7,742$ 5,000$ 4,800$ 6,000$ 101-41000-34106 Engineering Fees 1,299$ -$ -$ -$ -$ 101-41000-34107 Assessment Search Fees 20$ 20$ 5$ 20$ -$ 20$ 101-41000-34109 Water Usage 140$ 110$ 165$ 100$ -$ 150$ 101-41000-34202 Fire Protection Services 30,710$ 31,493$ 32,300$ 38,308$ 35,816$ 36,443$ May contract 2024-2026 101-41000-34301 Restitution 24,432$ -$ -$ -$ 3,070$ -$ 101-41000-34303 Dust Control 2,666$ 3,180$ 3,524$ 2,746$ 2,673$ 2,700$ 101-41000-34304 Reimbursement for Services 5,400$ 3,600$ 2,700$ 1,000$ 900$ 3,600$ LATV bookkeeping 101-41000-34305 Other Street Services 2,077$ -$ -$ -$ -$ -$ EXHIBIT A Page 1 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-41000-34730 Ad Revenue 2,600$ 2,400$ 900$ 1,000$ 450$ 1,000$ 101-41000-34750 Facilities Rental 6,808$ 12,256$ 10,270$ 7,400$ 4,561$ 7,400$ 101-41000-34760 Cleaning Fees 100$ -$ -$ -$ -$ -$ 101-41000-34790 Recreation Programs 1,125$ 1,955$ 1,793$ 1,500$ 1,189$ 1,500$ 90,112$ 55,191$ 59,399$ 57,074$ 53,460$ 58,813$ Fines and Forfeits Revenues 101-41000-35101 Fines & Forfeitures 6,899$ 6,027$ 7,133$ 7,000$ 2,646$ 6,000$ 6,899$ 6,027$ 7,133$ 7,000$ 2,646$ 6,000$ Miscellaneous Revenues 101-41000-36210 Interest Income 3,133$ 5,459$ 29,798$ -$ 64,286$ 30,000$ 101-41000-36230 Donations 8,936$ 4,841$ 6,092$ 5,000$ 1,352$ 4,000$ 101-41000-36240 Insurance Dividend 7,281$ 4,927$ 1,509$ 4,000$ -$ 4,000$ 101-41000-36250 Misc. Refund 2,769$ 1,284$ 4,076$ 2,000$ 266$ 1,500$ 101-41000-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ 0 22,119$ 16,511$ 41,476$ 11,000$ 65,904$ 39,500$ Transfers Between Funds Revenues 101-49000-39200 Interfund Transfer -$ -$ -$ -$ -$ 101-49000-39204 Money Market Transfer -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2.47% Total General Fund Revenues 1,837,293$ 1,941,502$ 2,270,824$ 2,326,123$ 1,350,536$ 2,383,677$ increase/(decrease) over 2023 Page 2 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A Expenditures ADMINISTRATION & FINANCE EXPENDITURES 101-41000-101 Regular Wages & Salaries 171,309$ 199,153$ 141,676$ 196,713$ 95,678$ 213,011$ 101-41000-121 PERA Coord. Employer Contribu. 12,676$ 15,000$ 8,034$ 13,801$ 7,813$ 14,990$ 101-41000-122 FICA Employer Contribution 10,975$ 11,817$ 7,923$ 12,196$ 6,159$ 13,207$ 101-41000-126 MEDICARE Employer Contribution 2,643$ 2,216$ 2,585$ 2,852$ 1,570$ 3,089$ 101-41000-131 Employer Paid Health 31,493$ 24,287$ 34,589$ 46,482$ 24,374$ 53,441$ 5.5% decrease 101-41000-132 Dental Insurance -$ 887$ 1,242$ 1,990$ 1,023$ 2,412$ 101-41000-134 Employer Paid Life 704$ 480$ 560$ 643$ 399$ 749$ 101-41000-135 Employer Paid Disability 1,299$ 503$ 844$ 960$ 573$ 859$ 101-41000-151 Worker s Comp Insurance Prem 1,462$ 1,776$ 1,651$ 1,214$ 1,874$ 2,062$ 10% increase 101-41000-200 Office Supplies 1,367$ 1,112$ 596$ 738$ 420$ 1,000$ 101-41000-203 Printed Forms & Papers 1,911$ 2,264$ 2,590$ 1,947$ 1,874$ 2,000$ 101-41000-210 Operating Supplies 108$ 1,012$ 616$ 935$ 329$ 600$ 101-41000-301 Auditing and Accounting Services 20,200$ 21,600$ 29,090$ 27,000$ 32,050$ 28,700$ 101-41000-304 Legal Services 46,888$ 30,828$ 57,086$ 65,000$ 20,294$ 50,000$ 101-41000-306 Personal Testing & Recruit -$ -$ -$ -$ -$ -$ 101-41000-308 Other Professional Services 1,081$ 17,838$ 816$ 5,000$ 1,747$ 2,500$ Ehlers Financial Assistance 101-41000-309 Software Support & Maintenance 18,156$ 21,204$ 18,457$ 12,093$ 7,519$ 20,219$ 101-41000-316 Conferences & Seminars -$ 1,049$ 390$ 280$ 20$ 300$ 101-41000-317 Employee Training 271$ -$ -$ 721$ -$ 500$ 101-41000-319 Other Services 1,309$ 155$ 50,158$ 700$ 235$ 150$ 101-41000-321 Telephone 4,721$ 5,020$ 5,210$ 5,100$ 3,083$ 6,000$ 101-41000-322 Postage 2,393$ 2,508$ 2,322$ 2,200$ 1,305$ 2,600$ 101-41000-331 Travel Expenses 36$ 1,557$ 1,305$ 1,000$ 245$ 1,000$ 101-41000-351 Legal Notices Publishing 1,134$ 979$ 1,647$ 1,500$ 1,318$ 2,000$ 101-41000-361 Liability/Property Ins 4,628$ 4,568$ 10,967$ 4,797$ 9,166$ 10,083$ 10% increase 101-41000-365 Insurance Claims -$ -$ 1,000$ 1,000$ -$ -$ 101-41000-381 Utilities-Electric & Gas 10,925$ 10,739$ 11,596$ 12,000$ 4,677$ 12,000$ Sunscription SSI MN TRANCHE 101-41000-413 Equipment Rental 1,953$ 1,852$ 1,805$ 1,800$ 784$ 1,800$ 101-41000-430 Recycling 26,803$ 27,846$ 30$ -$ 20$ -$ 101-41000-433 Dues and Subscriptions 5,634$ 5,562$ 5,056$ 5,000$ 90$ 7,230$ LMC dues $5,200 ($7,148), newspaper 37, MET Area Mgr $45, 101-41000-434 Youth Service Bureau 5,500$ 5,500$ 5,500$ 5,500$ -$ 5,500$ Support for program for rehabilitation of youth offenders dba Lakes Center for Youth & Families 101-41000-435 Misc Expense 512$ -$ -$ -$ 7$ -$ 101-41000-438 Misc. Contractual 3,632$ 3,562$ 1,336$ 8,539$ 2,198$ 3,000$ Abdo Treasurer assistance Page 3 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-41000-439 Refunds Issued 159$ -$ -$ 163$ -$ -$ 101-41000-560 Furniture and Fixtures -$ -$ 233$ -$ 101-41000-570 Office Equipment 4,709$ 4,244$ 1,983$ 1,500$ 34$ 10,000$ Office Asst computer & Server in 2025? 396,590$ 427,117$ 408,661$ 441,364$ 227,112$ 471,000$ CITY COUNCIL EXPENDITURES 101-41110-101 Regular Wages & Salaries 17,946$ 17,946$ 20,772$ 20,772$ 10,386$ 21,499$ 101-41110-122 FICA Employer Contribution 212$ 213$ 238$ 1,288$ 185$ 1,333$ 101-41110-126 MEDICARE Employer Contribution 40$ 260$ 301$ 301$ 99$ 312$ 101-41110-127 PERA Defined 727$ 726$ 847$ 703$ 370$ 727$ 101-41110-151 Worker s Comp Insurance Prem 76$ 3$ 95$ 100$ 52$ 57$ 10% increase 101-41110-308 Other Professional Services 30$ 30$ 30$ -$ -$ -$ 101-41110-316 Conferences & Seminars -$ 398$ 350$ 350$ 30$ 400$ 101-41110-331 Travel Expenses -$ -$ 562$ -$ -$ 600$ 101-41110-439 Refunds Issued (Liquor License refunds)8,800$ -$ -$ -$ -$ -$ 101-41110-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ 101-41110-570 Office Equipment 166$ -$ -$ -$ -$ -$ 27,995$ 19,575$ 23,195$ 23,513$ 11,121$ 24,928$ ELECTION EXPENDITURES 101-41410-199 Election Judge -$ 3,900$ -$ 5,400$ 1,750$ -$ 101-41410-200 Office Supplies -$ 54$ -$ 50$ 28$ -$ 101-41410-203 Printed Forms & Papers -$ -$ -$ -$ -$ -$ 101-41410-210 Operating Supplies -$ 576$ -$ 750$ 304$ -$ 101-41410-351 Legal Notices Publishing -$ 182$ -$ 200$ 15$ -$ 101-41410-413 Equipment Rental 1,470$ 1,515$ 1,515$ 1,660$ 1,672$ 1,839$ 1,470$ 6,227$ 1,515$ 8,060$ 3,769$ 1,839$ Page 4 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A PLANNING & BUILDING EXPENDITURES 101-41910-101 Regular Wages & Salaries 18,685$ 51,096$ 63,181$ 60,010$ 34,386$ 62,111$ Share of Administration wages & benefits 101-41910-121 PERA Coord. Employer Contribu.1,401$ 3,833$ 3,667$ 4,263$ 2,577$ 4,412$ 101-41910-122 FICA Employer Contribution 1,159$ 3,000$ 3,409$ 3,721$ 2,023$ 3,851$ 101-41910-126 MEDICARE Employer Contribution 269$ 692$ 795$ 870$ 497$ 901$ 101-41910-131 Employer Paid Health -$ 11,998$ 14,969$ 17,353$ 10,425$ 15,530$ 101-41910-132 Dental Insurance -$ 459$ 585$ 724$ 439$ 658$ 101-41910-134 Employer Paid Life -$ 173$ 160$ 173$ 115$ 173$ 101-41910-135 Employer Paid Disability -$ 402$ 372$ 416$ 277$ 416$ 101-41910-203 Printed Forms & Papers -$ 254$ -$ 100$ -$ -$ 101-41910-311 Contract Permit Inspections 81,881$ 72,908$ 69,429$ 60,000$ 29,886$ 60,000$ Building (City of Hugo) & Electrical (Joseph Wheaton) Inspections 101-41910-312 Planning Services 40,305$ 35,388$ 76,634$ 60,000$ 25,894$ 65,000$ Planner rate $140 to $141/hr. 101-41910-313 Committee & Commission Reimbur 4,400$ 4,950$ 4,450$ 5,200$ 2,600$ 5,200$ 101-41910-316 Conferences & Seminars -$ -$ -$ -$ 30$ -$ 101-41910-319 Other Services -$ -$ 123$ -$ -$ -$ 101-41910-361 Liability/Property Ins 756$ 2,006$ 5,401$ 778$ 4,937$ 5,431$ assume 10% increase 101-41910-438 Misc. Contractual 6,069$ 6,444$ 5,277$ 5,000$ 2,391$ 5,000$ State Building Permit Surcharges 101-41910-439 Refunds Issued 186$ (515)$ 600$ -$ -$ -$ 155,112$ 193,088$ 249,052$ 218,607$ 116,477$ 228,682$ ASSESSOR EXPENDITURES 101-41950-300 Assessor 22,077$ 21,678$ 21,959$ 23,200$ 13,260$ 23,200$ Assessor contract w/Patrick Pauscek renews May $2,000/mo 22,077$ 21,678$ 21,959$ 23,200$ 13,260$ 23,200$ POLICE EXPENDITURES 101-42100-318 Police Contract 144,337$ 150,414$ 168,499$ 183,442$ 91,721$ 194,293$ 2025 Contract 101-42100-319 Other Services 309$ 309$ 959$ 960$ 309$ 1,000$ Code Red notification service; Taco Daze security 144,647$ 150,723$ 169,458$ 184,402$ 92,030$ 195,293$ FIRE DEPT EXPENDIDTURES 101-42200-101 Regular Wages & Salaries 124,411$ 136,717$ 185,805$ 160,554$ 105,218$ 198,806$ 101-42200-121 PERA Coord. Employer Contribu. 7,854$ -$ -$ -$ -$ -$ 101-42200-122 FICA Employer Contribution 5,453$ 6,697$ 10,463$ 9,954$ 6,583$ 12,326$ 101-42200-124 Police & Fire PERA -$ 8,954$ 9,286$ 8,983$ 5,788$ 9,298$ 101-42200-126 MEDICARE Employer Contribution 2,281$ 1,918$ 2,867$ 2,328$ 1,162$ 2,883$ 101-42200-134 Employer Paid Life 192$ 192$ 192$ 192$ 128$ 192$ 101-42200-135 Employer Paid Disability -$ -$ -$ -$ -$ -$ 101-42200-141 Unemployment Compensation -$ -$ -$ -$ -$ Page 5 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-42200-151 Worker s Comp Insurance Prem 9,948$ 13,008$ 11,617$ 12,000$ 6,249$ 6,874$ 10% increase 101-42200-200 Office Supplies 358$ 165$ 204$ 200$ 150$ 300$ 101-42200-203 Printed Forms & Papers 406$ -$ -$ -$ -$ 200$ 101-42200-209 Medical Supplies 1,245$ 2,804$ 4,845$ 3,500$ 447$ 3,000$ Inflation 101-42200-210 Operating Supplies 12,614$ 2,103$ 7,428$ 8,800$ 1,401$ 8,800$ Inflation 101-42200-211 Cleaning Supplies 66$ 44$ 51$ 100$ -$ 100$ 101-42200-212 Fuel 3,590$ 5,468$ 5,834$ 4,000$ 2,405$ 4,800$ 101-42200-217 Uniforms & Safety Equipment 3,497$ 550$ 5,192$ 10,000$ 16,704$ 15,000$ New member gear and uniforms 101-42200-221 Equipment Parts 828$ 290$ 294$ 1,500$ -$ 1,500$ 101-42200-222 Tires -$ 1,540$ -$ -$ -$ -$ 101-42200-223 Structure Repair & Supplies 461$ 441$ 400$ 800$ 6$ 800$ 101-42200-240 Small Tools and Minor Equip 5,755$ 10,085$ 1,455$ 10,000$ 14,286$ 8,000$ Add $12,195 for dive gear 101-42200-305 Medical Services 4,357$ 7,330$ 4,610$ 5,600$ 5,630$ 6,000$ Annual testing 101-42200-306 Personal Testing & Recruit 2,025$ 1,205$ 1,391$ 500$ -$ 500$ Anticipating 2 new members 101-42200-309 Software Support & Maintenance 18,531$ 17,912$ 17,495$ 17,000$ 8,841$ 17,700$ Laserfiche user fee, 800Mhz Radios user fee, Managed IT, Pager Repair Page 6 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-42200-310 Medical Training 102$ -$ 12,000$ 2,000$ 50$ 1,000$ Mhealth Supplied 101-42200-316 Conferences & Seminars -$ -$ -$ 250$ -$ 250$ 101-42200-317 Employee Training 19,663$ 1,808$ 5,764$ 12,000$ 2,505$ 5,000$ MBFTE Funding 101-42200-319 Other Services 2,981$ 548$ 889$ 500$ 105$ 500$ Fire Extinguishers 101-42200-321 Telephone 7,561$ 6,698$ 6,366$ 7,000$ 3,124$ 6,500$ 8 computer air cards for County CDA 101-42200-322 Postage 7$ -$ -$ -$ 18$ -$ 101-42200-324 State of MN-Fire Relief 39,178$ 40,474$ 47,148$ 40,474$ -$ 40,474$ Pass through to PERA 101-42200-325 City Match-Fire Relief -$ -$ -$ -$ -$ -$ 101-42200-331 Travel Expenses 50$ -$ 1,693$ 2,000$ 1,818$ 2,500$ Sectional Schools 101-42200-334 Licenses & Permits 175$ 250$ 536$ 500$ -$ 500$ 101-42200-340 Advertising -$ -$ -$ -$ -$ -$ 101-42200-361 Liability/Property Ins 8,102$ 6,685$ 6,989$ 7,019$ 7,208$ 7,928$ 10% increase 101-42200-381 Utilities-Electric & Gas 2,718$ 7,067$ 5,742$ 8,000$ 2,814$ 6,000$ 101-42200-384 Refuse/Garbage Disposal 974$ 1,139$ 1,043$ -$ -$ -$ 101-42200-385 Sewer Pumping & Maintenance 270$ 550$ 304$ 550$ 526$ 550$ 101-42200-401 Building Maintenance/Repairs 3,722$ 3,620$ 4,514$ 3,500$ 1,481$ 3,500$ Pest C ontrol $530; Cleaning Service $1800 101-42200-403 Improvements Other Than Bldgs -$ -$ -$ -$ -$ -$ 101-42200-404 Repair Machinery/Equipment 13,858$ 8,595$ 18,562$ 8,500$ 6,325$ 10,000$ 101-42200-407 Well Repair & Maintenance -$ -$ -$ -$ -$ -$ 101-42200-433 Dues and Subscriptions 2,203$ 2,350$ 3,215$ 3,200$ 3,245$ 3,500$ IamResponding $700; /check-It $1,300 101-42200-438 Misc. Contractual 2,205$ 2,985$ 3,716$ 3,500$ -$ 4,000$ Compressor, Lucas, Tornado siren & Zoll Service 101-42200-440 Events 807$ 1,157$ 1,196$ 1,000$ 148$ 1,000$ Taco Daze, Fire Prevention, Safe Halloween 101-42200-520 Capital Improvements to Bldgs -$ -$ 6,264$ -$ -$ -$ 101-42200-530 Capital Impr Other Than Bldgs -$ 1,178$ -$ -$ -$ -$ 101-42200-540 Heavy Machinery Capital -$ -$ -$ -$ -$ -$ 101-42200-560 Furniture and Fixtures 220$ -$ 236$ 500$ 51$ 500$ Training room chairs 101-42200-570 Office Equipment 928$ -$ 180$ 900$ 379$ 900$ Computer replacement 309,597$ 302,528$ 395,787$ 357,405$ 204,795$ 391,681$ ANIMAL CONTROL EXPENDITURES 101-42700-314 Animal Control 7,502$ 5,604$ 6,778$ 6,000$ 4,007$ 6,600$ 10% increase 7,502$ 5,604$ 6,778$ 6,000$ 4,007$ 6,600$ Page 7 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A PUBIC WORKS EXPENDITURES 101-43000-101 Regular Wages & Salaries 222,975$ 219,892$ 224,993$ 252,092$ 157,908$ 264,811 101-43000-102 OT Regular Wages 5,260$ 8,866$ 6,237$ 5,014$ 2,572$ 5,014 101-43000-104 Temporary Employee Wages 1,842$ 4,434$ 4,163$ 2,262$ 338$ 2,262$ 101-43000-121 PERA Coord. Employer Contribu. 16,763$ 17,155$ 17,325$ 19,283$ 11,375$ 20,237$ 101-43000-122 FICA Employer Contribution 12,702$ 14,413$ 13,754$ 16,081$ 8,881$ 16,869$ 101-43000-126 MEDICARE Employer Contribution 3,181$ 3,237$ 3,263$ 3,761$ 2,229$ 3,945$ 101-43000-131 Employer Paid Health 49,845$ 55,964$ 57,146$ 66,939$ 39,246$ 64,564$ Union deduction notice in March 101-43000-132 Dental Insurance -$ 915$ 1,058$ 1,164$ 708$ 1,164$ 101-43000-133 Union Training Center -$ 1,872$ 936$ 1,872$ $.30/hr Union Training Benefit 101-43000-134 Employer Paid Life 656$ 741$ 701$ 698$ 474$ 698$ 101-43000-135 Employer Paid Disability 2,022$ 1,737$ 1,563$ 1,365$ 930$ 1,365$ 101-43000-141 Unemployment Compensation 1,456$ -$ -$ -$ -$ -$ 101-43000-151 Worker s Comp Insurance Prem 17,049$ 23,018$ 26,477$ 27,000$ 22,615$ 24,877$ 101-43000-200 Office Supplies 364$ -$ 54$ 50$ -$ 600$ 101-43000-210 Operating Supplies 6,213$ 9,068$ 8,550$ 8,500$ 4,250$ 8,500$ Daily use items, hardwares, misc. items 101-43000-212 Fuel 16,768$ 28,319$ 29,707$ 25,000$ 11,954$ 24,000$ 101-43000-217 Uniforms & Safety Equipment 1,899$ 1,393$ 2,519$ 2,300$ 1,095$ 2,300$ Uniform allowance, PPE 101-43000-221 Equipment Parts 14,906$ 14,071$ 19,409$ 17,000$ 6,797$ 14,500$ P.M. parts, Replacement Parts 101-43000-222 Tires 4,941$ 7,385$ 1,288$ 7,500$ -$ 7,500$ 101-43000-223 Structure Repair & Supplies -$ -$ 56$ 2,000$ -$ 2,200$ 101-43000-224 Materials for Road Maintenance 4,757$ 11,809$ 10,662$ 7,000$ 16,310$ 26,000$ Hot/Cold mix, cement, culverts, gravel, and base material 101-43000-226 Sign Replacement & Repair -$ 3,063$ 174$ 750$ -$ 500$ 101-43000-228 Gravel 7,383$ 1,830$ 6,863$ 10,000$ 330$ -$ Move funds to Materials for Road Mintenance 101-43000-229 Salt 16,085$ 21,305$ 17,914$ 22,000$ 12,375$ 22,000$ Winter Road Salt Untreated/Treated 101-43000-240 Small Tools and Minor Equip 1,132$ 3,195$ 5,967$ 8,000$ 6,422$ 8,000$ Hand tools, attachments 101-43000-302 Surveying -$ -$ -$ -$ *Admin Cost- remove line item from PW 101-43000-303 Engineering Fees 11,909$ 8,394$ 12,793$ 53$ 6,743$ 11,000$ 5% increase 101-43000-304 Legal Services -$ -$ -$ -$ -$ 101-43000-305 Medical Services 408$ 874$ 286$ 1,000$ -$ 1,200$ First Aid supplies 101-43000-309 Software Support & Maintenance 682$ 4,684$ 13,198$ 6,000$ 200$ 8,000$ PW Data Tracking Software $5,000 ; GIS map updates 101-43000-317 Employee Training 120$ 799$ 1,315$ 1,500$ 459$ 1,700$ 101-43000-319 Other Services 6,619$ 6,104$ 6,045$ 7,000$ 4,127$ 7,000$ Pest control, Janitorial service 101-43000-321 Telephone 4,630$ 5,253$ 4,227$ 4,000$ 2,487$ 4,000$ City isued cell/data service 101-43000-331 Travel Expenses 583$ -$ -$ 500$ 291$ 550$ 101-43000-334 Licenses & Permits 68$ 183$ 192$ 500$ -$ 550$ 101-43000-361 Liability/Property Ins 14,068$ 10,362$ 8,348$ 10,880$ 9,713$ 10,684$ 10% increase Page 8 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-43000-365 Insurance Claims -$ -$ -$ -$ -$ -$ 101-43000-381 Utilities-Electric & Gas 2,096$ 5,094$ 4,214$ 6,000$ 1,982$ 4,500$ 101-43000-384 Refuse/Garbage Disposal 705$ 1,155$ 861$ -$ -$ 700$ 101-43000-385 Sewer Pumping & Maintenance 270$ 1,006$ 304$ 1,500$ 2,285$ 1,800$ PW/Fire shop drain holding tank pumping 101-43000-387 Street Light Utilities 3,689$ 4,577$ 5,112$ 4,682$ 1,784$ 5,000$ Street light Maintenance/Replacement 101-43000-401 Building Maintenance/Repairs 3,235$ 10,173$ 4,239$ 6,000$ 2,049$ 8,000$ 101-43000-403 Improvements Other Than Bldgs 1,575$ -$ -$ -$ -$ -$ Misc. small improvements 101-43000-404 Repair Machinery/Equipment 33,518$ 19,808$ 27,204$ 25,000$ 5,115$ 20,000$ Outsourced equipment repair 101-43000-405 Contractual Road Maint/Repair 44,144$ 91,930$ 119,461$ 200,000$ 75,179$ 175,000$ Striping, Calium Chloride Application, Patching, Culvert Repair 101-43000-407 Well Repair & Maintenance -$ -$ -$ 500$ -$ 1,000$ RPZ testing, repair, maintenance 101-43000-413 Equipment Rental 646$ 2,276$ 111$ 4,000$ 26$ 4,000$ 101-43000-417 Uniform Rental 1,282$ 975$ 1,105$ 1,200$ 519$ 1,300$ Full-time staff work uniforms 101-43000-433 Dues and Subscriptions -$ -$ -$ 200$ -$ 200$ 101-43000-438 Misc. Contractual 17,894$ 6,797$ 11,380$ 16,000$ -$ 16,000$ 101-43000-439 Refunds Issued 400$ -$ -$ -$ -$ 101-43000-530 Capital Impr Other Than Bldgs -$ 1,178$ -$ 9,900$ -$ 9,900$ building/equipment improvement 101-43000-550 Motor Vehicles Capital -$ -$ -$ -$ -$ 101-43000-560 Furniture and Fixtures 821$ 2,921$ -$ 1,000$ -$ 500$ Office/Break Room amenities 101-43000-570 Office Equipment -$ -$ 407$ -$ 487$ -$ 0 557,563$ 636,351$ 680,641$ 815,044$ 421,191$ 816,360$ Page 9 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A PARKS & RECREATION REVENUE 101-45000-101 Regular Wages & Salaries 19,299$ 10,181$ 8,508$ 11,201$ 6,330$ 19,666$ 101-45000-104 Temporary Employee Wages 19,299$ 12,691$ 19,368$ 39,985$ 10,130$ 39,985$ 101-45000-121 PERA Coord. Employer Contribu.1,484$ 764$ 636$ 840$ 474$ 1,475$ 101-45000-122 FICA Employer Contribution 2,242$ 1,397$ 1,684$ 3,174$ 997$ 3,698$ 101-45000-126 MEDICARE Employer Contribution 532$ 316$ 414$ 742$ 240$ 865$ 101-45000-131 Employer Paid Health -$ 2,441$ 2,020$ 2,562$ 1,366$ 6,776$ 101-45000-132 Dental Insurance -$ 33$ 38$ 42$ 22$ 261$ 101-45000-134 Employer Paid Life -$ 144$ 27$ 27$ 18$ 65$ 101-45000-135 Employer Paid Disability -$ 373$ 55$ 76$ 36$ 178$ 101-45000-141 Unemployment Compensation -$ 119$ -$ -$ -$ -$ 101-45000-151 Worker s Comp Insurance Prem 1,711$ 1,971$ 2,615$ 2,700$ 2,251$ 2,476$ 10% increase 101-45000-200 Office Supplies -$ -$ -$ 100$ -$ 100$ 101-45000-203 Printed Forms & Papers 285$ 78$ -$ 200$ -$ 200$ 101-45000-210 Operating Supplies 1,868$ 821$ 893$ 1,000$ 522$ 1,200$ Daily use items, hardwares, misc. items 101-45000-212 Fuel 243$ 604$ 251$ 1,000$ 138$ 1,500$ 101-45000-221 Equipment Parts 242$ 971$ 1,817$ 2,500$ 588$ 2,500$ 101-45000-223 Structure Repair & Supplies (451)$ 389$ 1,124$ 2,500$ 138$ 2,500$ 101-45000-240 Small Tools and Minor Equip 150$ 360$ 324$ 500$ -$ 600$ Hand tools, string trimmers, ect. 101-45000-312 Planning Services -$ -$ -$ -$ -$ -$ 101-45000-313 Committee & Commission Reimbur 1,380$ 1,140$ 960$ -$ 480$ -$ 101-45000-319 Other Services 898$ 1,861$ 1,392$ 1,750$ 1,019$ 2,000$ Janitorial service, pest control, Portable toilet service 101-45000-322 Postage -$ -$ -$ -$ -$ -$ 101-45000-340 Advertising -$ 180$ -$ -$ 275$ 250$ 101-45000-353 Sales& Use Tax 37$ 2$ -$ -$ -$ -$ 101-45000-361 Liability/Property Ins 4,817$ 7,911$ 3,323$ 5,058$ 5,333$ 5,866$ 10% increase 101-45000-381 Utilities-Electric & Gas 4,148$ 7,632$ 5,258$ 6,500$ 1,552$ 6,000$ Page 10 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-45000-384 Refuse/Garbage Disposal 4,553$ 5,079$ 5,510$ 5,000$ 2,158$ 500$ 101-45000-385 Sewer Pumping & Maintenance 378$ 595$ 1,044$ 1,250$ 191$ 1,250$ Warming House 101-45000-401 Building Maintenance/Repairs 1,208$ 4,148$ 4,370$ 6,000$ 4,151$ 6,000$ 101-45000-403 Improvements Other Than Bldgs -$ 4,961$ 421$ 2,500$ 716$ 1,000$ 101-45000-404 Repair Machinery/Equipment 203$ 690$ 397$ 1,000$ 380$ 1,000$ Outsourced equipment repair 101-45000-406 Grounds Care 764$ 2,728$ 3,724$ 4,000$ 1,237$ 4,000$ Plant material, mulch, landscape material 101-45000-438 Misc. Contractual 4,913$ 3,253$ 6,955$ 8,000$ 3,723$ 8,000$ Herbicide/Fertilizer Application 101-45000-439 Refunds Issued -$ -$ 565$ -$ -$ -$ 101-45000-440 Events 5,744$ 9,838$ 5,354$ 7,000$ 1,384$ -$ 101-45000-490 Financial Assistance -$ -$ -$ -$ -$ -$ 101-45000-530 Capital Impr Other Than Bldgs 1,505$ 4,994$ 4,500$ 9,900$ 1,800$ 7,500$ Building/Equipment Improvements 77,453$ 88,664$ 83,544$ 127,107$ 47,650$ 127,414$ COMMUNITY CENTER EXPENDITURES 101-45180-101 Regular Wages & Salaries 2,956$ 14,407$ 14,401$ 16,327$ 9,301$ 17,246$ 7.50% of PW time 101-45180-104 Temporary Employee Wages -$ -$ -$ -$ -$ -$ 101-45180-121 PERA Coord. Employer Contribu.204$ 1,044$ 1,042$ 1,225$ 697$ 1,293$ 101-45180-122 FICA Employer Contribution 181$ 850$ 850$ 1,012$ 541$ 1,069$ 101-45180-126 MEDICARE Employer Contribution 35$ 199$ 199$ 237$ 136$ 250$ 101-45180-131 Employer Paid Health -$ 2,709$ 2,628$ 3,692$ 1,849$ 3,692$ 101-45180-134 Employer Paid Life -$ 47$ 41$ 43$ 29$ 43$ 101-45180-135 Employer Paid Disability -$ 137$ 107$ 95$ 69$ 95$ 101-45180-151 Worker s Comp Insurance Prem -$ -$ -$ -$ 152$ 167$ 10% increase 101-45180-210 Operating Supplies 1,912$ 2,609$ 2,968$ 2,900$ 896$ 3,000$ Daily use items, hardwares, misc. items 101-45180-223 Structure Repair & Supplies 343$ 118$ 173$ 4,000$ 236$ 2,500$ 101-45180-334 Licenses & Permits 874$ 777$ 792$ 1,000$ 955$ 1,000$ 101-45180-361 Liability/Property Ins 2,172$ 2,563$ 796$ 2,691$ 801$ 881$ 10% increase 101-45180-381 Utilities-Electric & Gas 6,018$ 10,716$ 9,546$ 9,198$ 3,560$ 10,000$ Page 11 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 101-45180-384 Refuse/Garbage Disposal 1,889$ 1,923$ 3,578$ -$ 124$ 500$ 101-45180-385 Sewer Pumping & Maintenance 2,549$ 4,243$ 4,609$ 4,000$ 1,260$ 4,000$ Community Center holding tank pumping 101-45180-401 Building Maintenance/Repairs 10,685$ 15,904$ 17,592$ 15,000$ 5,888$ 15,000$ 101-45180-404 Repair Machinery/Equipment 2,471$ 332$ 2,726$ 5,000$ 125$ 5,000$ Kitchen/HVAC repair and maintenance 101-45180-406 Grounds Care 260$ 520$ 1,255$ 1,300$ 117$ 1,300$ Plant material, mulch, landscape material 101-45180-407 Well Repair & Maintenance -$ 13,675$ -$ 1,000$ -$ 1,000$ Community Well (Com. Center, Church, Gammelgarden) 101-45180-438 Misc. Contractual 1,995$ 669$ 2,165$ 3,500$ 1,500$ 3,500$ 101-45180-439 Refunds Issued -$ -$ 450$ -$ -$ -$ 101-45180-520 Capital Improvements to Bldgs.3,464$ 9,779$ 7,476$ 9,900$ -$ 9,900$ Building/Equipment Improvements 101-45180-530 Capital Impr Other Than Bldgs 2,555$ -$ -$ -$ -$ -$ 101-45180-570 Office Equipment 1,319$ -$ -$ -$ -$ -$ 41,884$ 83,220$ 73,391$ 82,120$ 28,235$ 81,437$ Transfers Between Funds RevenuesExpenditures 101-49000-720 Operating Transfers Total General Fund Expenditures 1,741,889$ 1,934,776$ 2,113,980$ 2,286,822$ 1,169,646$ 2,368,433$ increase/(decrease) over 2024 Revenues over (Expenses)95,404$ 6,726$ 156,844$ 39,301$ 180,890$ 15,244$ Page 12 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A AMERICAN RESCUE PLAN REVENUES Revenues 203-46200-33150 Federal Grant 228,181$ 228,181$ -$ -$ -$ 203-46200-36210 Interest Income 10,059$ -$ 203-46200-39200 Interfund Transfer In 2,690$ -$ 230,872$ 228,181$ 10,059$ -$ -$ -$ AMERICAN RESCUE PLAN EXPENDITURES Expenditures 203-46200-720 Transfers to Other Funds -$ -$ 466,000$ -$ transfer to Vehicle Equipment Fund -$ -$ 466,000$ -$ -$ EDA REVENUE Revenues 225-46500-31000 Washington Cty. Tax Settlement 5,000$ 8,000$ 5,300$ 5,300$ 2,650$ -$ Fund from cash balance of $40k 225-46500-33640 Other Grants -$ -$ -$ -$ -$ -$ 225-46500-34750 Facilities Rental 750$ 800$ -$ -$ -$ 225-46500-36210 Interest Income 85$ 1,366$ 735$ 100$ -$ 750$ 225-46500-36230 Donations -$ 300$ 300$ -$ 310$ -$ 225-46500-39203 Transfer from Other Funds 2,776$ -$ -$ -$ -$ -$ 7,861$ 10,416$ 5,400$ 2,960$ 750$ EDA EXPENDITURES Expenditures 225-46500-210 Operating Supplies 890$ 176$ -$ 300$ 23$ 50$ 225-46500-303 Engineering Fees -$ -$ -$ -$ -$ -$ 225-46500-304 Legal Services -$ -$ -$ -$ -$ -$ 225-46500-308 Other Professional Services 69$ -$ -$ 100$ -$ -$ 225-46500-340 Advertising -$ 75$ 1,487$ 1,500$ -$ -$ 255-46500-433 Dues and Subscriptions 1,795$ 1,653$ 873$ 1,849$ 364$ 879$ $190, MNRural Broadband Coalition $1,000 in 2021 & 2022? 225-46500-440 Events -$ 2,808$ 2,110$ 1,500$ 310$ 2,000$ Scandia Holiday Market 255-46500-720 Transfer Out 2,776$ -$ -$ -$ 33,356$ -$ JE to balance EDA checking account 5,530$ 4,712$ 4,470$ 5,249$ 34,053$ 2,929$ Page 13 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A CABLE TV FUND REVENUES Revenues 226-41950-36210 Interest Income 96$ 242$ 303$ 100$ -$ 300$ 226-41950-36260 Sale of Equipment -$ -$ 300$ -$ -$ -$ 226-41950-38050 Cable TV Franchise Rebates 18,062$ 18,988$ 20,126$ 16,700$ 10,410$ 20,819$ 226-41950-38051 PEG Fees 5,131$ 5,209$ 5,405$ 4,400$ 2,170$ 4,340$ 23,290$ 24,439$ 21,200$ 12,580$ 25,460$ CABLE TV FUND EXPENDITURES Expenditures 226-41950-240 Small Tools and Minor Equip 285$ 498$ 604$ 300$ -$ 300$ 226-41950-309 Software Support & Maintenance 2,631$ 3,004$ 3,652$ 3,500$ 2,353$ 3,760$ Boxcast $1600 + 180/mo 226-41950-438 Misc. Contractual 2,760$ 7,519$ 7,749$ 7,750$ 3,170$ 7,750$ LATV filming meetings $5,750; Zoom $2,000 226-41950-570 Office Equipment 230$ 41,512$ 4,129$ -$ -$ 1,000$ 5,907$ 52,533$ 16,134$ 11,550$ 5,523$ 12,810$ GATEWAY TRAIL FUND REVENUES Revenues 230-45000-36230 Donations 3,400$ -$ -$ -$ -$ 3,400$ -$ -$ -$ -$ GATEWAY TRAIL FUND EXPENDITURES Expenditures 230-45000-308 Other Professional Services 3,575$ -$ -$ -$ -$ 3,575$ -$ -$ -$ -$ PUBLIC SAFETY AID FUND REVENUES Revenues 240-42300-33422 Other State Grants & Aid 176,529$ -$ -$ -$ 176,529$ -$ 63,082$ -$ PUBLIC SAFETY AID FUND EXPENDITURES Expenditures 240-42300-540 Heavy Machinery Capital -$ -$ 239,610$ Fire Truck? -$ -$ -$ -$ -$ 239,610$ Page 14 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 2013 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 313-47000-31000 Washington Cty. Tax Settlement 68,220$ 67,000$ 64,000$ -$ -$ -$ PAID OFF 2023 313-47000-36210 Interest Income 48$ -$ -$ -$ -$ 68,220$ 67,048$ 64,000$ -$ -$ -$ 2013 EQUIPMENT CERTIFICATE FUND EXPENDITURES Expenditures 313-47000-304 Legal Services 313-47000-601 Long Term Debt Principal 60,000$ 60,000$ 60,000$ -$ -$ PAID OFF IN 2023 313-47000-611 Long Term Debt Interest 7,140$ 2,790$ 930$ -$ -$ 313-47000-620 Fiscal Agent s Fees 495$ 495$ -$ -$ 67,635$ 63,285$ -$ -$ -$ 2017 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 317-47000-31000 Washington Cty. Tax Settlement 35,909$ 34,524$ 35,909$ 34,524$ -$ -$ -$ 2017 EQUIPMENT CERTIFICATE FUND EXPENDITURES Expenditures 317-47000-601 Long Term Debt Principal 32,000$ 32,000$ PAID OFF IN 2022 317-47000-611 Long Term Debt Interest 1,728$ 880$ 317-47000-620 Fiscal Agent s Fees 435$ -$ 34,163$ 32,880$ -$ -$ -$ 2018 G.O. STREET RECONSTRUCTION FUND REVENUE Revenues 318-47000-31000 Washington Cty. Tax Settlement 341,456$ 344,531$ 342,536$ 346,120$ 172,817$ 343,166$ Payoff 2033 318-47000-36210 Interest Income 145$ 1,291$ -$ -$ -$ First Call Date for Refinancing 12/15/2025 318-47000-39203 Transfer from Other Funds 24,869$ -$ -$ -$ -$ 341,456$ 344,531$ 343,827$ 346,120$ 172,817$ 343,166$ Expenditures 2018 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 318-47000-601 Long Term Debt Principal 220,000$ 230,000$ 235,000$ 245,000$ -$ 250,000$ $3,835,000 original issue 318-47000-611 Long Term Debt Interest 104,725$ 98,125$ 91,225$ 84,175$ 42,088$ 76,825$ 318-47000-620 Fiscal Agent Fees 495$ 495$ 495$ 495$ 1,045$ 500$ increase for arbitrage report 2028 325,220$ 328,620$ 329,670$ 43,133$ 327,325$ Page 15 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 2024 G.O. STREET RECONSTRUCTION FUND REVENUES 324-47000-31000 Washington Cty. Tax Settlement -$ 119,569$ $4,000,000 original issue; levy reduced by bond interest 324-47000-36210 Interest Income 40,319$ -$ 324-47000-39310 Bond Proceeds-GO Bond 3,868,542$ -$ -$ -$ -$ -$ 3,908,861$ 119,569$ 2024 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 324-47000-601 Long Term Debt Principal 180,000$ $4,000,000 original issue 324-47000-611 Long Term Debt Interest 159,150$ 324-47000-620 Fiscal Agents Fees 495$ 500$ 2029 increase for arbitrage report -$ -$ -$ 495$ -$ 339,650$ 2025 EQUIPMENT BOND REVENUES 325-47000-31000 Washington Cty. Tax Settlement -$ 38,997$ 325-47000-36210 Interest Income -$ 325-47000-39310 Bond Proceeds-GO Bond 340,000$ 515,510$ -$ -$ -$ 340,000$ -$ 554,507$ 2025 EQUIPMENT BOND EXPENDITURES 325-47000-601 Long Term Debt Principal 37,140$ 325-47000-611 Long Term Debt Interest -$ -$ -$ -$ -$ -$ 37,140$ Total Debt Service Fund Revenues 445,585$ 446,103$ 407,827$ 346,120$ 4,081,678$ 1,017,242$ Total Debt Service Fund Expenditures 461,676$ 458,160$ 495$ 331,210$ 43,633$ 704,115$ Page 16 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A GENERAL CAPITAL INVESTMENT FUND REVENUE 401-48000-31000 Washington Cty. Tax Settlement 102,198$ 217,336$ 293,790$ 235,000$ 117,500$ 125,000$ 401-48000-33422 Other State Grants & Aids 102,198$ -$ 56,232$ 34,110$ 401-48000-33640 Other Grants -$ -$ -$ 401-48000-36210 Interest Income 2,941$ 3,126$ 15,886$ 3,000$ -$ 1,000$ 401-48000-36230 Donations 6,089$ -$ -$ -$ 401-48000-39200 Interfund Operating Transfer -$ -$ -$ Total Capital Investment Fund Revenues 213,426$ 220,462$ 365,908$ 238,000$ 151,610$ 126,000$ CAPITAL INVESTMENT FUND EXPENDITURES Administration 401-41000-312 Planning Services 13,712$ 5,771$ -$ -$ -$ 401-41000-520 Administration Capital to Bldgs 12,750$ -$ -$ -$ 401-41000-530 Administration Capital 19,389$ 236,700$ 92,500$ 250,000$ -$ 92,000$ IAC request & Gateway Trail Fire Improvements 401-42200-520 Fire Capital to Bldgs 90,034$ -$ 73,775$ 60,000$ 401-42200-530 Fire Capital Other than Buildings 236,793$ -$ -$ 76,041$ Fire Radios, Jaws of Life, Luca CPR device Public Works 401-43000-520 Public Works Capital to Bldgs -$ -$ 65,000$ 401-43000-530 Public Works Capital -$ -$ -$ Streets & Roads 401-43100-530 Streets and Roads -$ -$ -$ Park Improvement 401-45000-520 Park Capital to Buildings -$ -$ -$ 401-45000-530 Park Capital Other than Buildings -$ -$ -$ Community Center 401-45180-520 Community Center Building Impr 17,815$ 16,609$ 67,548$ -$ -$ 401-45180-530 Community Center Capital 11,024$ -$ -$ -$ General Improvements401-48000-101 Regular Wages & Salaries -$ -$ -$ 401-48000-303 Engineering Fees 20,859$ -$ 30,743$ 30,000$ Gateway Trail 401-48000-308 Other Professional Services 31,200$ -$ 4,800$ -$ Lobbying 401-48000-312 Planning Services -$ -$ -$ 401-48000-435 Misc. Expense 12,000$ -$ -$ -$ 401-48000-438 Misc. Contractual -$ -$ -$ 401-48000-520 Capital Improvements to Bldgs. -$ -$ -$ 401-48000-530 Capital Imp Other Than Bldgs. 237,250$ 7,800$ 160,000$ -$ 401-48000-540 Heavy Machinery Capital -$ -$ -$ 401-48000-550 Motor Vehicles Capital -$ -$ -$ 401-48000-560 Furniture and Fixtures -$ -$ -$ 401-48000-570 Office Equipment -$ -$ -$ 401-48000-720 Operating Transfers -$ -$ -$ Total Capital Investment Fund Expenditures 535,983$ 285,859$ 234,593$ 477,548$ 109,318$ 323,041$ Page 17 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A PARK INVESTMENT FUND REVENUES Revenues 404-48000-31000 Washington Cty. Tax Settlement 10,000$ 20,000$ 20,000$ 60,000$ 30,000$ 40,000$ 404-48000-33422 Other State Grants & Aids 5,243$ 10,125$ 101,250$ -$ 101,250$ 404-48000-33640 Other Grants -$ -$ -$ 404-48000-34780 Park Dedication Fees 3,000$ 30,000$ -$ -$ -$ 404-48000-36210 Interest Income 493$ 620$ 3,146$ 66$ -$ 66$ 404-48000-36230 Donations 7,949$ 10,000$ -$ 10,000$ 404-48000-36260 Sale of Equipment -$ -$ -$ 404-48000-39101 Sales of General Fixed Assets -$ -$ -$ 404-48000-39203 Transfer from Other Funds 146,620$ -$ Total Park Investment Fund Revenues 18,735$ 38,694$ 311,016$ 60,066$ 141,250$ 40,066$ PARK INVESTMENT FUND EXPENDITURES Expenditures 404-48000-210 Operating Supplies -$ -$ -$ 404-48000-302 Surveying -$ -$ -$ 404-48000-303 Engineering Fees -$ 44,926$ -$ 404-48000-304 Legal Services -$ -$ -$ 404-48000-308 Other Professional Services -$ 410$ -$ 404-48000-312 Planning Services 1,050$ 4,500$ -$ -$ -$ 404-48000-381 Utilities-Electric & Gas -$ -$ -$ 404-48000-384 Refuse/Garbage Disposal -$ -$ -$ 404-48000-510 Capital Outlay-Land -$ -$ -$ 404-48000-512 Easement Acquisition -$ -$ -$ 404-48000-520 Capital Improvements to Bldgs. -$ -$ -$ 404-48000-530 Capital Impr Other Than Bldgs. 18,345$ 37,613$ 345,445$ 300,000$ 2,686$ 150,000$ Tennis Court/Pickle Ball Courts 404-48000-720 Operating Transfers -$ -$ -$ Total Park Investment Fund Expenditures 18,345$ 38,663$ 349,945$ 300,000$ 48,022$ 150,000$ Page 18 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A EQUIPMENT REPLACEMENT FUND REVENUE Revenues 406-48500-31000 Washington Cty. Tax Settlement 130,000$ 87,800$ -$ 110,000$ 55,000$ 125,000$ 406-48500-36210 Interest Income 657$ 821$ 3,958$ 1,045$ -$ 1,061$ 406-48500-36230 Donations -$ -$ -$ -$ 406-48000-33422 Other State Grants & Aids -$ -$ -$ -$ 406-48500-36250 Misc. Refund -$ -$ -$ -$ 406-48500-36260 Sale of Equipment 42,038$ 18,851$ -$ -$ -$ 406-48500-39200 Interfund Operating Transfer -$ 466,000$ -$ -$ 406-48500-39350 Certificate of Indebtedness -$ -$ -$ -$ Total Equipmnt Replacement Fund Revenues 172,695$ 88,621$ 22,809$ 577,045$ 55,000$ 126,061$ EQUIPMENT REPLACEMENT FUND EXPENDITURES Expenditures 406-48500-304 Legal Services -$ -$ -$ 406-48500-319 Other Services -$ -$ -$ 406-48500-340 Advertising -$ -$ -$ 406-48500-540 Heavy Machinery Capital 204,506$ 73,019$ 867,000$ 165,745$ 592,296$ 406-48500-550 Motor Vehicles Capital 40,073$ 84,356$ 119,516$ 406-48500-560 Furniture and Fixtures -$ -$ -$ 406-48500-570 Office Equipment -$ -$ -$ 406-48500-720 Operating Transfers -$ -$ -$ Total Equipmnt Replacement Fund Expenditures 40,073$ 204,506$ 73,019$ 951,356$ 285,261$ 592,296$ LOCAL ROAD IMPROVEMENT FUND REVENUES Revenues 408-43100-31000 Washington Cty. Tax Settlement 438,539$ 216,860$ 212,012$ 375,000$ 187,500$ 440,000$ 408-43100-33422 Other State Grants & Aids 89,362$ 17,744$ -$ 63,082$ small cities assistance grant 408-43100-34304 Reimbursement for Services -$ -$ 408-43100-36100 Special Assessments 197$ -$ -$ 408-43100-36210 Interest Income 4,298$ 4,655$ 11,889$ 10,705$ -$ 15,795$ 408-43100-39203 Transfer from Other Funds 80,000$ -$ -$ 408-43100-39310 Proceeds-Gen Obligation Bond 4,000,000$ -$ 408-43100-36250 Misc. Refund -$ -$ -$ Total Local Road Improvement Fund Revenues 612,199$ 239,259$ 224,098$ 4,385,705$ 250,582$ 455,795$ Page 19 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A LOCAL ROAD IMPROVEMENT FUND EXPENDITURES Expenditures 408-43100-303 Engineering Fees 160,493$ 141,479$ 186,534$ 120,000$ 169,617$ -$ 408-43100-319 Other Services -$ 375$ -$ 408-43100-351 Legal Notices Publishing -$ 59$ 408-43100-530 Capital Impr Other Than Bldgs. 799,606$ 453,591$ 834,301$ 3,575,000$ 1,358,646$ 665,000$ 408-43100-720 Operating Transfers -$ -$ -$ -$ -$ -$ Total Local Road Improvement Fund Expenditures 960,100$ 595,070$ 1,020,835$ 3,695,000$ 1,528,697$ 665,000$ Total Levy Washington City. Tax Settlement 2,393,235$ 2,437,934$ 2,671,551$ 2,997,338$ 1,568,573$ 3,123,782$ increase/(decrease) over 2024 Page 20 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 80 Users BLISS SEWER FUND REVENUES Revenues 602-43210-31951 Special Assessments Principal 2,887$ -$ -$ 2,652$ -$ 602-43210-31952 SA Penalties & Interest 624$ 579$ 403$ 420$ 318$ 400$ 602-43210-33422 Other State Grants & Aids 25$ 74$ 20$ -$ -$ -$ 602-43210-34401 Sewer User Fees 98,531$ 106,717$ 139,546$ 125,230$ 51,750$ 124,895$ 2.5% increase 602-43210-34402 Sewer Connection Fee 8,000$ 8,000$ 8,000$ -$ -$ -$ 602-43210-36100 Special Assessments -$ -$ 47$ -$ 602-43210-36102 Penalties & Interest 183$ -$ 82$ -$ 602-43210-36210 Interest Income 181$ 301$ 1,380$ 210$ -$ 200$ 602-43210-36250 Misc. Refund -$ -$ -$ -$ 602-43210-39200 Interfund Tranfers In -$ -$ -$ -$ Total Bliss Sewer Fund Revenues 107,361$ 118,557$ 149,532$ 125,860$ 54,849$ 125,495$ Expenditures BLISS SEWER FUND EXPENDITURES E 602-43210-101 Regular Wages & Salaries602-43210-101 Regular Wages & Salaries 11,014$ 21,714$ 20,576$ 17,458$ 11,664$ 18,119$ E 602-43210-120 Pension Expense602-43210-120 Pension Expense (1,438)$ (693)$ 7,430$ -$ -$ -$ E 602-43210-121 PERA Coord. Employer Contribu.602-43210-121 PERA Coord. Employer Contribu. 806$ 1,629$ 1,542$ 1,309$ 874$ 1,359$ E 602-43210-122 FICA Employer Contribution602-43210-122 FICA Employer Contribution 684$ 1,284$ 1,216$ 1,082$ 680$ 1,123$ E 602-43210-126 MEDICARE Employer Contribution602-43210-126 MEDICARE Employer Contribution 156$ 299$ 284$ 253$ 174$ 263$ E 602-43210-131 Employer Paid Health602-43210-131 Employer Paid Health -$ -$ -$ -$ -$ -$ E 602-43210-210 Operating Supplies602-43210-151 Worker s Comp Insurance Prem 422$ 1,215$ 736$ 525$ 783$ 800$ E 602-43210-240 Small Tools and Minor Equip602-43210-200 Office Supplies 109$ 128$ 48$ 91$ 102$ 200$ E 602-43210-303 Engineering Fees602-43210-210 Operating Supplies 558$ 680$ 1,823$ 700$ 19$ 1,000$ Daily use items, hardwares, misc. items E 602-43210-304 Legal Services602-43210-240 Small Tools and Minor Equip -$ 217$ -$ 420$ -$ 500$ Hand tools, septic/water sample tools E 602-43210-308 Other Professional Services602-43210-303 Engineering Fees 13,277$ (1,538)$ 1,409$ 8,880$ 68,017$ 12,000$ 5% increase E 602-43210-309 Software Support & Maintenance602-43210-304 Legal Services -$ 6,000$ 18$ -$ -$ E 602-43210-317 Employee Training602-43210-308 Other Professional Services 3,376$ 5,814$ 7,773$ 3,500$ 13,565$ 6,000$ Water/Wastewater analytical testing E 602-43210-321 Telephone602-43210-309 Software Support & Maintenance 716$ 756$ 529$ 910$ -$ 1,745$ SCADA & Utility Billing E 602-43210-322 Postage 602-43210-317 Employee Training 868$ 925$ 336$ 980$ 598$ 1,400$ Wastewater training E 602-43210-331 Travel Expenses602-43210-321 Telephone 2,413$ 1,751$ 2,656$ 1,750$ 1,194$ 1,750$ SCADA dialers E 602-43210-334 Licenses & Permits602-43210-322 Postage -$ 200$ 200$ 420$ -$ 500$ E 602-43210-361 Liability/Property Ins602-43210-331 Travel Expenses 8$ 158$ 633$ 525$ 78$ 750$ E 602-43210-381 Utilities-Electric & Gas602-43210-334 Licenses & Permits 1,180$ 824$ 729$ 1,400$ 505$ 1,500$ Wastewater Certification/Permit Renewal E 602-43210-385 Sewer Pumping & Maintenance602-43210-361 Liability/Property Ins 1,039$ 1,003$ 3,449$ 764$ 2,383$ -$ 5% increase E 602-43210-386 Operation & Maintenance602-43210-381 Utilities-Electric & Gas 1,862$ 3,473$ 3,936$ 2,100$ 563$ 2,750$ E 602-43210-404 Repair Machinery/Equipment602-43210-385 Sewer Pumping & Maintenance 5,364$ 11,410$ 4,695$ 14,000$ 1,245$ 15,000$ Residential holding tank pumping Page 21 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A E 602-43210-413 Equipment Rental602-43210-386 Operation & Maintenance 1,574$ 2,888$ 2,639$ 3,500$ -$ 3,500$ E 602-43210-420 Depreciation Expense602-43210-404 Repair Machinery/Equipment 4,375$ 5,857$ 12,101$ 11,200$ 795$ 12,000$ Pump and control repair/replacement E 602-43210-438 Misc. Contractual602-43210-413 Equipment Rental -$ -$ -$ 700$ -$ 700$ E 602-43210-439 Refunds Issued602-43210-420 Depreciation Expense 48,667$ 50,174$ 50,428$ 40,600$ -$ 41,000$ approximate E 602-43210-530 Capital Impr Other Than Bldgs602-43210-438 Misc. Contractual 3,775$ 2,550$ 2,660$ 7,000$ 765$ 7,000$ Emergency or additional holding tank pumping and maintenance, Lift station inspection/pump testing E 602-43210-720 Operating Transfers602-43210-439 Refunds Issued -$ -$ -$ -$ 602-43210-530 Capital Impr Other Than Bldgs 3,278$ (8,448)$ 6,930$ -$ 7,000$ Pump replacement 602-43210-720 Operating Transfers 17,584$ -$ Total Bliss Sewer Fund Expenditures 100,803$ 121,995$ 119,398$ 126,997$ 121,587$ 137,959$ Page 22 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 9 Users UPTOWN SEWER FUND REVENUES Revenues 612-43210-33422 Other State Grants & Aids 7$ 29$ 1$ -$ -$ -$ 612-43210-34401 Sewer User Fees 15,132$ 17,442$ 22,166$ 22,400$ 7,659$ 23,213$ 2.5% increase 612-43210-34402 Sewer Connection Fee -$ -$ -$ 612-43210-36210 Interest Income 64$ 55$ 326$ 50$ -$ 50.00$ 612-43210-36250 Misc. Refund -$ -$ -$ 612-43210-39203 Transfer from Other Funds -$ -$ -$ Total Uptown Sewer Fund Revenues 15,203$ 17,526$ 22,493$ 22,450$ 7,659$ 23,263$ UPTOWN SEWER FUND EXPENDITURES Expenditures 612-43210-101 Regular Wages & Salaries 3,673$ 9,282$ 8,559$ 10,725$ 4,702$ 11,134$ 612-43210-120 Pension Expense (630)$ 1,164$ 3,619$ -$ -$ -$ 612-43210-121 PERA Coord. Employer Contribu. 259$ 697$ 642$ 804$ 352$ 835$ 612-43210-122 FICA Employer Contribution 219$ 550$ 505$ 665$ 273$ 690$ 612-43210-126 MEDICARE Employer Contribution 50$ 126$ 118$ 156$ 70$ 161$ 612-43210-151 Worker s Comp Insurance Prem 218$ 304$ 316$ 300$ 522$ 550$ 612-43210-200 Office Supplies 4$ -$ -$ 100$ -$ 100$ billing 612-43210-210 Operating Supplies -$ 500$ 320$ 500$ -$ 500$ Daily use items, hardwares, misc. items 612-43210-221 Equipment Parts -$ -$ -$ 500$ -$ 500$ 612-43210-303 Engineering Fees 7,272$ -$ -$ 630$ -$ 1,000$ 5% increase 612-43210-308 Other Professional Services 192$ 884$ 733$ 750$ 310$ 900$ Wastewater Analytical testing 612-43210-309 Software Support & Maintenance 80$ 84$ 84$ 84$ -$ 87$ 612-43210-317 Employee Training 275$ -$ -$ 200$ 1,138$ 200$ 612-43210-319 Other Services -$ -$ -$ 1,500$ -$ 1,500$ 612-43210-322 Postage 18$ -$ -$ -$ -$ 100$ 612-43210-334 Licenses & Permits 209$ 217$ 247$ 250$ 231$ 250$ 612-43210-361 Liability/Property Ins 283$ 334$ 478$ 351$ 464$ -$ 5% increase 612-43210-381 Utilities-Electric & Gas 522$ 697$ 863$ 1,000$ 265$ 1,500$ 612-43210-385 Sewer Pumping & Maintenance (260)$ 327$ 1,800$ 1,500$ -$ 1,500$ 612-43210-386 Operation & Maintenance -$ 462$ -$ 1,000$ -$ 1,000$ 612-43210-404 Repair Machinery/Equipment 767$ 465$ -$ 2,000$ -$ 2,000$ 612-43210-420 Depreciation Expense 4,876$ 4,877$ 4,876$ 4,900$ -$ 5,000$ 612-43210-438 Misc. Contractual 100$ 548$ 140$ 1,500$ 449$ 1,500$ Lift Station Inspection/Pump Testing 612-43210-530 Capital Impr Other Than Bldgs 1,456$ -$ -$ 9,900$ 9,900$ Pump Replacement 612-43210-570 Office Equipment -$ -$ -$ -$ 612-43210-720 Operating Transfers -$ -$ 2,640$ -$ Page 23 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A Total Uptown Sewer Fund Expenditures 19,582$ 21,516$ 23,299$ 41,955$ 8,774$ 40,908$ Page 24 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 33 Users ANDERSON-ERICKSON SEWER FUND REVENUES Revenues 624-43210-31951 Special Assessments Principal 2,887$ -$ -$ 624-43210-31952 SA Penalties & Interest 624$ 579$ 180$ 200$ 624-43210-33422 Other State Grants & Aids 25$ 74$ -$ -$ 624-43210-34401 Sewer User Fees 98,531$ 106,717$ 53,670$ 21,921$ 50,599$ 2.5% increase 624-43210-34402 Sewer Connection Fee 8,000$ 8,000$ -$ -$ -$ 624-43210-36100 Special Assessments -$ -$ 624-43210-36102 Penalties & Interest -$ 30$ -$ 624-43210-36210 Interest Income 181$ 301$ 90$ 100$ 624-43210-36250 Misc. Refund -$ -$ 624-43210-39200 Interfund Tranfers In -$ 17,584$ -$ Total Anderson-Erickson Sewer Fund Revenues 107,361$ 118,557$ -$ 53,940$ 39,535$ 50,899$ Expenditures ANDERSON-ERICKSON SEWER FUND EXPENDITURES 624-43210-101 Regular Wages & Salaries -$ 7,482$ -$ 7,765$ 624-43210-121 PERA Coord. Employer Contribu. -$ 561$ -$ 582$ 624-43210-122 FICA Employer Contribution -$ 464$ -$ 481$ 624-43210-126 MEDICARE Employer Contribution -$ 108$ -$ 113$ 624-43210-151 Worker s Comp Insurance Prem -$ 225$ -$ -$ 624-43210-200 Office Supplies -$ 39$ -$ $200 624-43210-210 Operating Supplies -$ 300$ -$ $300 Daily use items, hardwares, misc. items 624-43210-240 Small Tools and Minor Equip -$ 180$ 44$ $200 Hand tools, septic/water sample tools 624-43210-303 Engineering Fees 320$ -$ -$ $4,000 5% increase 624-43210-304 Legal Services -$ -$ -$ $0 624-43210-308 Other Professional Services -$ 1,500$ -$ $1,500 Water/Wastewater analytical testing 624-43210-309 Software Support & Maintenance -$ 390$ 310$ $634 SCADA & Utility Billing 624-43210-317 Employee Training 227$ 420$ -$ $400 Wastewater training 624-43210-321 Telephone -$ 750$ 109$ $750 SCADA dialers 624-43210-322 Postage 253$ 180$ 425$ $200 624-43210-331 Travel Expenses 80$ 225$ -$ $225 624-43210-334 Licenses & Permits -$ 600$ 78$ $750 Wastewater Certification/Permit Renewal 624-43210-361 Liability/Property Ins -$ -$ 231$ $254 10% increase 624-43210-381 Utilities-Electric & Gas -$ 900$ 985$ $1,000 624-43210-385 Sewer Pumping & Maintenance 43$ 6,000$ 283$ $6,000 Residential holding tank pumping 624-43210-386 Operation & Maintenance -$ 1,500$ -$ $1,500 624-43210-404 Repair Machinery/Equipment -$ 4,800$ -$ $4,000 Pump and control repair/replacement Page 25 of 26 9/27/2024 City of Scandia 2025 Proposed Budget 2021 2022 2023 2024 Budget 7/31/2024 2025 Actual Actual Actual Approved YTD Actual Budget-1 Comments EXHIBIT A 624-43210-413 Equipment Rental 408$ 300$ 230$ $300 624-43210-420 Depreciation Expense -$ 17,400$ -$ $5,000 approximate 624-43210-438 Misc. Contractual -$ 3,000$ -$ $4,000 Emergency or additional holding tank pumping and maintenance, Lift station inspection/pump testing 624-43210-439 Refunds Issued -$ 4,368$ $3,000 624-43210-530 Capital Impr Other Than Bldgs 2,990$ 2,970$ $3,000 Pump replacement 624-43210-570 Office Equipment -$ -$ 624-43210-720 Operating Transfers -$ -$ Total Anderson-Erickson Sewer Fund Expenditures -$ -$ 4,320$ 50,294$ 7,064$ 46,154$ Page 26 of 26 Inflation Assumptions 1 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2 Interest Earnings 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3 Expenses 4 CIP Inflation Factor 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Actual Approved Projected REVENUE 5 Property taxes 293,791 235,000 125,000 130,000 135,200 140,608 146,232 152,082 158,165 164,491 6 Intergovernmental - - - - - - - 7 Capital Improvement Debt Levy - - - - - - - - 8 Special assessments - - - - - - - - - - 9 Investment Income 2,300 1,500 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income - - - - - - - - - - 13 Miscellaneous Revenue - - - - - - - - - - 14 Total Revenue 296,091 236,500 126,000 131,000 136,200 141,608 147,232 153,082 159,165 165,491 EXPENSES 15 Total Current - - - - - - - - - - 16 Payables internet - - - - - - - - - - 17 Debt service - - - - - - - - - - 18 Total Capital Projects 198,059 182,525 323,041 600,457 14,000 193,399 31,633 128,083 109,251 618,083 19 Total Expenses 198,059 182,525 323,041 600,457 14,000 193,399 31,633 128,083 109,251 618,083 20 Revenue Over / (Under) Expenses 98,032 53,975 (197,041) (469,457) 122,200 (51,791) 115,599 24,999 49,914 (452,592) OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Transfers In 8,000 - - - - - - - - - 23 Transfers Out to Sewer Fund (2,640) 24 Transfers Out- (150,000) 25 Total Other Sources / (Uses) 5,360 (150,000) - - - - - - - - 26 accounts payable 27 Prior Period Adjustments 28 Ending Fund Balance 782,892 686,867 489,826 20,369 142,569 90,778 206,378 231,376 281,291 (5,810) CITY OF SCANDIA CITY OF SCANDIA Capital Improvement Plan Capital Improvement Plan Capital Improvement Fund 401 Capital Improvement Fund 401 CASH FLOW ANALYSIS 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Capital Project Name Year Actual Approved Projected 29 30 Broadband Development Grants to MIDCO 2022 31 Development Code Update 2022 32 Community Center Improvements-Doors & security 2022 33 Council Chambers remodel 2022 34 Gateway Trail 2025 30,000 230,000 35 Broadband Development Grants to MIDCO 2023 119,500 92,000 300,000 36 County Ped & Bicycle Accomodations 2023 50,000 37 Wall Panel Joint Replacement Fire Hall-leaking 2023 16,250 38 Council Chambers remodel 2023 12,309 39 Security Improvements CCTV for Park 2024 14,000 40 Bliss Additions Stormwater plan 2023 122,525 135,000 41 new Exhaust removal system for truck bays 2024 58,399 42 new Warning Sirens 2025 31,633 43 Arts & Heritage Center Amphitheater 2027 44 Arts & Heritage Center Sidewalk and Walkways 2027 45 CC AC Condenser Replacement 2025 46 Lobbying 2025 47 Fire/PW Potable Well Pump (2000) Replacement 2026 11,699 48 2010 Fire Radios Replace 3 unspupported radios 2030 17,548 24,016 49 2010 Homatro Cutter Twin Line R-1(Jaws of Life)2030 40,945 56,036 50 2015 Lucas CPR Device-replacement 2030 17,548 24,016 51 Cold Storage Building 2030 125,000 52 Additional Comm Cent Elec Locks 2030 18,000 24,016 53 Large Hall and Heritage Room Carpeting 2030 54 2000 Station Bay floor epoxy coating-maintenance 2031 21,900 31,171 55 2010 Washer/Extractor-replacement 2031 9,125 12,988 56 2017 Thermal Imaging Cameras (1of3) find hot spots 2031 9,733 13,853 57 Zoll Monitor/Defib 2031 51,239 58 Second Fire Station 2032 337,136 59 Community Center Design & Planning 2032 280,947 60 Air Containment Unit 2033 61 Community Center Improvements-Front Office + Equip Room 60,000 62 CIP placeholder - SERVER REPLACEMENT 2035 Total Capital Projects 198,059 182,525 323,041 600,457 14,000 193,399 31,633 128,083 109,251 618,083 PROJECTED NEW DEBT TERMS Updated KHM As of Date:6/27/2023 1 Par Amount (Line 14) - - - - - - - - - - 2 Number of Years 15 15 15 15 15 15 15 15 15 15 3 Interest Rate 0 0 0 0 0 0 0 0 0 0 4 New Debt Levy - - - - - - - - - - Capital Project OutlayCapital Project OutlayProject CITY OF SCANDIA Financial Management Plan Park Capital Improvement Fund Inflation Assumptions 4 CIP Inflation Factor 0.00% 2.00% 4.00% 4.00% 4.00%4.00% 4.00% 4.00% 4.00% 4.00% 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Proposed REVENUE 5 Property taxes 20,000 60,000 40,000 40,000 40,000 50,000 50,000 50,000 50,000 50,000 6 Intergovernmental 112,500 7 Charges for services 8 Investment Income 66 66 66 66 66 66 66 66 66 66 9 Sale of capital assets 10 Park Dedication Fees 24,000 24,000 - - - - - - - - 11 Rental and lease income - - - - - - - - - - Transfer from General Fund 150,000 125,000 12 Miscellaneous Revenue 8,068 13 Total Revenue 314,634 209,066 40,066 40,066 40,066 50,066 50,066 50,066 50,066 50,066 EXPENSES 14 Total Current 15 Debt service 16 Total Capital Projects 333,739 300,000 150,000 25,000 16,010 60,000 - 17 Total Expenses 333,739 300,000 150,000 25,000 16,010 - - - 60,000 - 18 Revenue Over / (Under) Expenses (19,105) (90,934) (109,934) 15,066 24,055 50,066 50,066 50,066 (9,934) 50,066 OTHER FINANCING SOURCES / (USES) 19 Bond Proceeds 20 Transfers In 150,000 21 Transfers Out 8,000 22 Transfers Out- 22 Total Other Sources / (Uses) 8,000 150,000 - - - - - - - - 23 Prior Period Adjustments 24 Ending Fund Balance 63,927 122,993 13,058 28,124 52,179 102,244 152,310 202,375 192,441 242,506 CITY OF SCANDIA Financial Management Plan Park Capital Improvement Fund 404 CASH FLOW ANALYSIS 2021 2016 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Capital Project Name Year Costs Proposed 25 25 Park Planning 2022 15000 4,500 26 Community Center Park-concrete, grill, table, benches 2022 112500 27 Playground Equipment - Community Center Park 2022 122500 180,319 28 Lilleskogen Park Picnic Shelter 2024 43700 29 Gateway Trail Improvements @ Annex 2024 0 25,000 30 Hay Lake Park - sign 2023 8653 1,500 31 Park signage at Orwell Park (Liten)2023 8653 800 32 Replace rink boards 2024 134984 146,620 33 Lilleskogen Praire/Wetland Restoration Project 2025 12878 34 Nature park trails 2025 42700 35 Playground Equipment - Erickson ballfield 2028 66682 100,000 36 Tennis Court/Pickle Ball - repaint 2024 60533 150,000 300,000 37 Expanded Pleasure Rink 2027 12653 16,010 38 Hay Lake Park Shelter water & doors 2027 101226 128,083 39 New Ballfield to Replace South Ball Field 2027 44286 56,036 40 Settlers MonutPossible Reloc/Imp 2027 37960 60,000 41 CIP Place Holder 2031 50000 42 Total Capital Projects 874,908 - 333,739 150,000 300,000 25,000 16,010 228,083 56,036 - 60,000 - PROJECTED NEW DEBT TERMS 43 Par Amount (Line 19) - - - - - - - - - - - 44 Number of Years 10 10 10 10 10 10 10 10 10 10 10 45 Interest Rate 2.50% 3.00% 3.00% 3.00% 3.00%3.00% 3.00% 3.00% 3.00% 3.00% 46 New Debt Levy 0 0 0 0 0 0 0 0 0 0 0CAPITAL OUTLAYProject CAPITAL OUTLAY Inflation Assumptions 1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% 2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50%1.50% 3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4 CIP Inflation Factor 0.00%0.00%4.00%4.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00% 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Budget Projected REVENUE 5 Property taxes 87,800 - 110,000 125,000 131,250 137,813 144,703 151,938 159,535 167,512 175,888 184,682 6 Debt service levy - 38,997 107,617 104,553 132,403 129,519 157,409 180,914 178,018 175,122 7 Intergovernmental - - - - - - - - - - - - 8 Sale of capital assets 19,500 - - - - - - - - - 9 Investment Income 1,015 1,030 1,045 1,061 1,077 1,093 1,109 1,126 1,143 1,160 1,177 1,195 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income - - - - - - - - - - - - 13 Miscellaneous Revenue - 176,000 14 Total Revenue 88,815 196,530 111,045 165,058 239,944 243,458 278,215 282,583 318,087 349,586 355,083 360,999 EXPENSES - Paid in debt service fund 15 Total Current - - - - - - - - - - - 16 Debt service - - - 37,140 102,492 99,574 126,098 123,352 149,913 172,299 169,541 166,783 17 Total Capital Projects 198,500 101,967 1,188,083 592,296 132,583 425,000 61,912 491,828 490,220 161,600 607,353 - 18 Total Expenses 198,500 101,967 1,188,083 629,436 235,075 524,574 188,010 615,179 640,133 333,900 776,894 166,783 19 Revenue Over / (Under) Expenses (109,685) 94,563 (1,077,038) (464,378) 4,869 (281,116) 90,205 (332,596) (322,046) 15,686 (421,811) 194,216 OTHER FINANCING SOURCES / (USES) 20 Bond Proceeds 340,000 515,510 - 250,000 - 250,000 300,000 - 350,000 21 Transfers In 446,422 22 Transfers Out 23 Transfers Out- 24 Total Other Sources / (Uses)- - 786,422 515,510 - 250,000 - 250,000 300,000 - 350,000 - 25 Prior Period Adjustments 26 Ending Fund Balance 206,748 301,310 10,694 61,826 66,695 35,579 125,783 43,188 21,142 36,828 (34,983)159,233 CITY OF SCANDIA Capital Improvement Plan Equipment Replacement Fund 406 CASH FLOW ANALYSIS 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Capital Project Name First Year Last Year Costs Budget Projected 27 312-08 Asphalt Patching Equipment Trailer (2008)2025 39000 25,000 28 2000 Engine 1 - 5176 Replacement 2026 650000 806,000 29 2003 Tanker 5178 Tender 2 Replacement 2025 292000 10,000 100,879 286,787 30 201-14 Mack Single Axle w/Plow (2014)2029 275000 415,000 31 202-17 Western Star Single Axle Truck/Plow (2017)2028 350000 400,000 32 203-11 Mack Dump Truck/Plow Replacement (2011)2023 325000 305,509 33 301-98 John Deere Motor Grader (1998)2031 480000 607,353 34 302-22 JD-6410 Tractor w/flail attachments (2022)2022 198500 198,500 35 308-12 New Holland Skid Steer (2012)2024 65000 60,368 36 Motor Grader 2022 0 37 Wall Panel Joint Replacement Fire Hall-leaking 2023 16250 16,250 37 101-18 Chev 1/2 ton pickup (2018)2028 44000 61,912 38 102-19 Dodge 3500 SRW w/plow (2019)2029 52000 76,828 39 103-21 Dodge 2500 w/plow (2021)2031 62000 100,991 40 104-13 Ford F550 w/sander, plow mount, compressor 2024 75000 96,527 41 1995 Utility 1misc purpose truck - replacement 2023 86500 63,202 42 2003 Boat & Trailer - water rescues 2023 38000 12,717 38,152 43 303-17 Kubota F39000 Mower w/Broom & Blower (2017)2023 65000 63,000 44 303-17 Kubota F39000 Mower w/Broom & Blower (2017)2030 75000 116,350 45 304-21 Kubota UTV (2021)2030 16000 24,821 46 Addition Vehicle (truck for addl FT or PT staff)2025 50500 60,000 47 Equipment Attachments (fit skid, loader, tractor)2024 10000 22,956 48 PJ Skid Trailer 14,000 lbs (2012)2025 17000 20,000 49 Rescue 5179 Replacement 2030 225000 349,049 50 Utility Trailer 3,500 lbs (1998)2025 8000 10,000 51 2012 UTV & Trailer replacement off road rescue 2031 - - - - 42,583 - - - - 60,609 - - 52 Total Capital Projects 3,514,750 198,500 101,967 1,188,083 592,296 132,583 425,000 61,912 491,828 490,220 161,600 607,353 - PROJECTED NEW DEBT TERMS KHM As of Date:6/27/2023 53 Par Amount (Line 14)- - 340,000 515,510 - 250,000 - 250,000 300,000 350,000 - 54 Number of Years 10 10 15 15 10 10 10 10 15 10 20 10 55 Interest Rate 2.00%3.00%5.00%5.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 56 New Debt Levy 0 0 0 38,997 107,617 104,553 132,403 129,519 157,409 180,914 178,018 175,122Capital Equipment OutlayProject CITY OF SCANDIA CAPITAL IMPROVEMENT PLAN LOCAL ROAD IMPROVEMENT FUND 408 Inflation Assumptions 1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% 2 Interest Earnings 1.50%3.50%3.50%3.50%3.50%3.50%1.50%1.50%1.50% 3 Expenses 3.00%3.00%3.00% 4 CIP Inflation Factor 0.00%4.00%4.00%4.00%7.50%7.50%7.50%7.00%7.00% 2022 2023 2024 2025 2026 2027 2028 2029 2030 Actual Projected REVENUE 5 Property taxes 216,860 212,012 375,000 440,000 473,000 508,475 546,611 584,873 625,815 6 Debt levy - 2018 GO Bond - 343,166 340,541 343,009 345,161 341,749 343,429 Debt levy - 2024 GO Bond 119,569 162,828 285,098 357,158 359,258 355,688 7 Special assessments 8 Investment Income 4,655 12,115 5,447 15,795 8,473 6,075 1,322 541 322 9 Refunds and Reimbursements 10 Intergovermental 17,744 11 Rental and lease income - - - - - - - - - 12 Miscellaneous Revenue - - - - - - - - - 13 Total Revenue 239,259 224,127 380,447 455,795 481,473 514,550 547,932 585,414 626,136 EXPENSES 14 Total Current 15 Debt service 16 2018 GO Bond 326,825 324,325 326,675 328,725 325,475 327,075 17 2024 GO Bond 342,750 345,550 342,950 340,150 342,150 18 Total Capital Projects 595,069 815,000 3,840,745 665,000 550,000 600,000 600,000 600,000 600,000 19 Total Expenses 595,069 815,000 3,840,745 665,000 550,000 600,000 600,000 600,000 600,000 20 Revenue Over / (Under) Expenses (355,810) (590,873) (3,460,298) (209,205) (68,527) (85,450) (52,068) (14,586) 26,136 OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 3,755,973 - 22 Bond premium 23 Transfers In 24 Transfers Out 25 Transfers Out- 25 Total Other Sources / (Uses)- - 3,755,973 - - - - 26 Prior Period Adjustments 27 Ending Fund Balance 896,739 155,620 451,295 242,090 173,563 88,113 36,045 21,459 47,596 CITY OF SCANDIA Financial Management Plan Local Road Improvement Fund 408 CASH FLOW ANALYSIS Project Multiple 2022 2022 2023 2024 2025 2026 2027 2028 2029 2030 Capital Project Name Number Year?First Year Last Year Costs Actual Proposed Est. 28 28 Soil Borings for 2024 & 2025 PW-061 2023 20000 25,000 29 Soil Borings for 2026 & 2027 PW-062 2025 20000 30 Soil Borings for 2028 & 2029 PW-069 2027 20000 31 Engineering Fees PW-070 100000 - - - - - 32 2022 Local Road Improvement Project PW-043 2022 707200 707,200 33 2023 Local Road Improvement Project PW-043 2023 671745 671,745 34 2023 Seal Coat & Crack Filling Project PW-050 2023 168374 168,374 2024 Seal Coat & Crack Filling PW-2024 455,000 35 2024 Local Road Improvement Project PW-056 2024 2755745 3,385,745 36 2025 Local Road Improvement Project PW-053 2025 540000 665,000 37 2025 Seal Coat & Crack Filling PW-052 2025 252000 38 2026 Local Road Improvement Project PW-035 2027 870000 550,000 39 2026 Seal Coat & Crack Filling Project PW-051 2027 335000 40 2027 Local Road Improvement Project PW-057 2028 900000 600,000 41 2027 Seal Coat & Crack Filling PW-060 2028 78000 42 2028 Local Road Improvement Project PW-036 2029 1000000 600,000 43 2029 Local Road Improvement Project PW-060 2030 860000 - 600,000 44 2030 Local Road Improvement Project PW-072 2031 880000 - 600,000 45 2031 Local Road Improvement Project PW-073 2032 1000000 - 46 Total Capital Projects 11,178,064 - 707,200 865,119 3,840,745 665,000 550,000 600,000 600,000 600,000 600,000 PROJECTED NEW DEBT TERMS 47 Par Amount (Line 14)- - - 3,635,000 - - - 48 Number of Years 9 15 15 15 15 15 15 15 15 10 49 Interest Rate 2.00%2.50%3.87%5.00%5.00%5.00%5.00%5.00%5.00% 50 New Debt Levy 0 0 0 0 340,170 340,170 340,170 340,170 340,170 340,170Local Road Project OutlayProject CITY OF SCANDIA SUMMARY BUDGET 6/20/2023 Inflation Assumptions 677,171 810,813 800,388 828,952 853,820 879,435 Revenue (Non-property tax) 1.00% 1.00% 1.00% 1.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% Interest Earnings 3.25% 3.25% 3.25% 3.25% 3.25% 3.00% 3.00% 3.00% 3.00% 3.00% Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Audited Budgeted Budgeted Projected Projected Projected Projected Projected Projected Projected GENERAL FUND 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 REVENUE 1 General Property Tax-Current 1,607,142 1,865,918 1,865,918 1,893,907 1,969,663 2,028,753 2,089,616 2,152,304 2,216,873 2,283,379 2 Other taxes 4,115 149,697 134,357 133,357 136,024 138,745 141,520 144,350 147,237 150,182 3 Intergovernmental 69,875 61,000 71,674 69,000 70,380 71,788 73,223 74,688 76,182 77,705 4 Grants 11,700 5 Franchise fees - 6 Licenses and Permits 182,640 161,100 179,100 183,100 186,762 190,497 194,307 198,193 202,157 206,200 7 Charges for Services 53,383 53,000 57,074 58,813 59,989 61,189 62,413 63,661 64,934 66,233 8 Fines & Forfeits 6,027 7,400 7,000 6,000 6,180 6,365 6,556 6,753 6,956 7,164 9 Interest Earnings 5,459 12,100 30,000 30,900 31,827 32,782 33,765 34,778 35,822 10 Miscellaneous Revenues 13,452 9,900 11,000 9,500 9,785 10,079 10,381 10,692 11,013 11,343 11 - - - - - - - - - - 12 Total Revenue 1,942,093 2,331,815 2,326,123 2,383,677 2,469,683 2,539,242 2,610,797 2,684,407 2,760,130 2,838,029 EXPENSES 13 Current 14 General Government 667,685 754,700 714,744 749,649 772,138 795,303 819,162 843,736 869,049 895,120 15 Public Safety 458,856 504,399 547,807 593,574 611,381 629,722 648,614 668,073 688,115 708,758 16 Public Works 636,351 732,450 815,044 816,360 840,851 866,076 892,059 918,820 946,385 974,776 17 Park and Recreation 171,884 175,060 209,226 208,851 215,116 221,570 228,217 235,063 242,115 249,378 18 Applied to Federal Grant 19 Federal fund returned 20 Capital Outlay - 150,000 21 - 22 - 23 - 24 - 25 Total Expenses 1,934,776 2,316,609 2,286,822 2,368,433 2,439,486 2,512,671 2,588,051 2,665,692 2,745,663 2,828,033 26 Revenues Over / (Under) Expenses 7,317 15,206 39,301 15,244 30,197 26,572 22,747 18,714 14,467 9,996 38 Ending General Fund Balance (FB) 1,349,787 1,364,993 1,404,294 1,419,538 1,449,735 1,476,307 1,499,053 1,517,767 1,532,234 1,542,230 39 Restricted - - - - - - - - - - 40 Unassigned 1,349,787 1,364,993 1,404,294 1,419,538 1,449,735 1,476,307 1,499,053 1,517,767 1,532,234 1,542,230 41 Fund Balance as a % of Next Year's Expenditures (net of contingency) 58.3% 59.7% 59.3% 58.2% 57.7% 57.0% 56.2% 55.3% 54.2% #DIV/0! Preliminary Projected Levy by Type 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 41 General Fund Operating Tax Levy 1,607,142 1,865,918 1,865,918 1,893,907 1,969,663 2,028,753 2,089,616 2,152,304 2,216,873 2,283,379 42 Annual Increase 16.3% 16.1% 0.0% 1.5% 4.0% 3.0% 3.0% 3.0% 3.0% 3.0% ANNUAL DEBT LEVIES BY BOND ISSUE-FUTURE 43 44 BONDS ISSUED 3,635,000 45 EQUIPMENT CERTIFICATES 340,000 515,510 - 250,000 - 250,000 300,000 - 46 47 - 48 Total Annual Debt Issuance - - 3,975,000 515,510 - 250,000 - 250,000 300,000 - OTHER SPECIAL TAX LEVIES 49 Debt service 50 2025 Certificates 67,000 64,000 51 2024 Certificates 52 2024 GO Bonds 34,524 119,569 162,828 285,098 357,158 359,258 355,688 357,158 53 2018 GO Bonds 344,531 342,536 345,634 343,166 340,541 343,009 345,161 341,749 343,429 344,794 54 Capital Improvement Debt Levy 55 Equipment Replacement Debt Levy - 38,997 107,617 104,553 132,403 129,519 157,409 180,914 56 Local road improvement Debt Levy 57 Total Annual Debt Levies 446,055 406,536 345,634 501,732 610,985 732,659 834,721 830,525 856,525 882,865 ANNUAL CAPITAL PROJECTS LEVIES 58 Capital Improvement 217,336 293,791 235,000 125,000 130,000 135,200 140,608 146,232 152,082 158,165 59 Park Improvement 20,000 20,000 60,000 40,000 40,000 40,000 50,000 50,000 50,000 50,000 60 Equipment Replacement 87,800 - 110,000 125,000 131,250 137,813 144,703 151,938 159,535 167,512 61 Local Road Improvement 216,860 212,012 375,000 440,000 473,000 508,475 546,611 584,873 625,815 669,622 62 63 EDA 8,000 5,300 5,300 - 64 65 Total Other Special Levies 549,996 531,103 785,300 730,000 774,250 821,488 881,922 933,044 987,431 1,045,298 66 67 Total Tax Levy 2,603,193 2,803,557 2,996,852 3,125,639 3,354,898 3,582,899 3,806,259 3,915,873 4,060,830 4,211,543 68 Increase/(Decrease) in Total Tax Levy 14.67% 7.70% 6.89% 4.30% 7.33% 6.80% 6.23% 2.88% 3.70% 3.71% 69 Less: Fiscal Disparities (132,739) (123,279) (107,857) (123,679) (109,863) (118,759) (125,522) (132,050) (133,087) (135,440) 70 Net Levy to Taxpayers 2,470,454 2,680,278 2,888,995 3,001,960 3,245,035 3,464,140 3,680,736 3,783,823 3,927,743 4,076,103 71 Levy % Change 15.11% 8.49% 7.79% 3.91% 72 Existing Tax Base 8,336,001 10,129,722 10,818,416 10,758,518 10,758,518 10,866,103 10,974,764 11,194,259 11,418,144 11,760,688 82 5.37% 21.52% 6.80% -0.55% 83 New Net Tax Capacity 0 0 0 0 0 0 0 0 0 0 84 Total Net Tax Capacity 8,336,001 10,129,722 10,818,416 10,758,518 10,758,518 10,866,103 10,974,764 11,194,259 11,418,144 11,760,688 85 Tax Rate on Tax Capacity 29.636% 26.460% 26.704% 27.903% 30.163% 31.880% 33.538% 33.802% 34.399% 34.659% 86 Tax Rate % Change 9.24063% -10.72% 0.93% 4.49% 8.10% 5.69% 5.20% 0.79% 1.77% 0.75%