Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
02. 2026 Preliminary Draft Budget
Staff Report Date of Meeting: August 6, 2025 For: Honorable Mayor and Council From: Kyle Morell, City Administrator Subject: 2026 Draft Preliminary Budget Discussion Background: Staff is presenting the preliminary 2026 budget for the Council to review. The Capital Investment Committee met three times 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 2025 spending as guides for future revenue and expense projections. The 2026 Preliminary Budget presentation includes the recommendations of the CIP Committee, which include the creation of two new CIP Funds. The Fire Department (Fund 410) and the Public Safety Building (Fund 412) have each been allocated their own CIP fund. The 406 Fund, previously dedicated to equipment replacement, will now be redirected to support Public Works. This separation of Public Works, Fire Department, and the Public Safety Building allows us to better understand the cost of funding each department and the cost of operating the building. The most significant change to the General Fund is the inclusion of a new full-time public works employee. This employee is budgeted for 6 months in 2026, with a starting date of July 1, 2026 (total cost for the year is $44,778.00). To accommodate this new employee, we have removed both seasonal public works hires from the budget, as well as the winter rink maintenance worker. This has reallocated $29,400 to the new full-time employee. All insurance line items have been increased by 10% in expectation of annual increases. The overall projected levy increase is $197,249, which is a 6.59% over 2025, with the net levy increasing from $2,994,515 to $3,191,764. This increase is due in large part to the additional $111,270 in debt service levy the City has added in 2025 and a $62,480 increase in the City’s general fund operating levy. I have also reinstated the EDA levy of $6,000 and added a levy for the Tourism Committee of $4,000 to the budget. Discussion: The following documents are attached for your review and comment: the 2026 Preliminary Budget, Budget Presentation, CIP Fund Documents, and Summary Budget. Staff welcomes any questions the Council might have. Recommendation: No action is required from the Council at this time. The budget has been presented for review and comment. The 2026 Budget Calendar calls for a second review of the 2026 budget at the September Work Session unless the Council needs to meet before then to continue its budget discussion. At their regular meeting on September 16, 2025, the council will vote on a 2026 preliminary levy. Attachments: 2026 Preliminary Budget Presentation 2026 Preliminary Budget CIP Fund 401 - General CIP Fund 404 - Parks CIP Fund 406 – Public Works CIP Fund 408 – Local Road Improvement CIP Fund 410 – Fire Department CIP Fund 412 – Public Safety Building Summary Budget 2026 Preliminary Budget AUGUST 6, 2025 Discussion Items Capital Improvement Committee Recommendations. Review of CIP and budget impacts Brief Introduction to the proposed 2026 General Fund Budget Council is encouraged to ask questions, offer comments, and suggest changes at any time Capital Investment Committee Recommendations Establish consistent annual levy-supported cash contributions to all Capital Improvement Funds Creation of two new Capital Improvement Funds – 410(Fire) and 412(Public Safety Building). Leaving the 406 Fund for only Public Works Continue road project annually in conjunction with the Master Infrastructure Plan 2026 Capital Improvement Fund 401 General Fund 140,000 tax levy to support recommended projects Three projects totaling $ 273,000 Gateway Trail money is the City’s contribution to a 2025 LCCMR $907,000 grant Fund Balance will be used to make up the shortage Ending Fund Balance of $320,826 $453,826 Beginning Fund Balance Revenue $140,000 Levy $140,000 Total Expenses $25,000Community Center Kitchen Update $230,000Gateway Trail – 2025 LCCMR Grant $18,000 Community Center Door Lock Update $273,000 Total ($133,000)Revenue Over/(Under)Expenses $320,826 Ending Fund Balance 2026 Capital Improvement Funds 404 Park Fund $25,000 tax levy to support recommended projects One project totaling $ 25,000 Ending Fund Balance of $13,059 $13,059 Beginning Fund Balance Revenue $25,000 Levy $25,000Total Expenses $25,000 Gateway Trial Improvements at the Annex $25,000Total ($0)Revenue Over/(Under)Expenses $13,059 Ending Fund Balance 2026 Capital Improvement Funds 406 Public Works Fund Beginning balance will be determined at the end of 2025 $50,000 tax levy to support recommended projects Three purchases totaling $40,000 Ending Fund Balance of $10,000 plus beginning balance UnknownBeginning Fund Balance Revenue $50,000 Levy $50,000 Total Expenses $20,000PJ Skid Steer Trailer $10,000Utility Trailer $10,000Pressure Washer $40,000 Total $10,000Revenue Over/(Under)Expenses $10,000 + Ending Fund Balance 2026 Capital Improvement Funds 408 Street Improvement Fund Beginning Balance of $511,688 $451,708 tax levy to support recommended projects and $74,315 from TAA State Grant Funding One street reconstruction project totaling $875,000 Ending Fund Balance of $162,711 $511,688 Beginning Fund Balance Revenue $451,708 Levy $74,315 Intergovernmental $526,023 Total Expenses $875,0002026 Local Road Improvement $875,000Total ($348,977)Revenue Over/(Under)Expenses $162,711 Ending Fund Balance 2026 Capital Improvement Funds 410 Fire Department Fund Beginning balance will be determined at the end of 2025 $50,000 tax levy to support recommended projects Three purchases totaling $68,000 Ending Fund Balance will be determined when the beginning balance is known. UnknownBeginning Fund Balance Revenue $50,000 Levy $50,000 Total Expenses $18,000Digital Portable Radios x3 $7,000Thermal Camera $43,000UTV – Polar Ranger 6x6 $68,000 Total ($18,000)Revenue Over/(Under)Expenses Unknown Ending Fund Balance 2026 Capital Improvement Funds 412 Public Safety Building Fund Beginning balance will be determined at the end of 2025 $25,000 tax levy to support recommended projects Three purchases totaling $12,000 Ending Fund Balance will be $13,000 + beginning balance UnknownBeginning Fund Balance Revenue $25,000 Levy $25,000 Total Expenses $12,000Potable Well Pump $12,000 Total $13,000Revenue Over/(Under)Expenses $13,000 Ending Fund Balance 2026 Preliminary Budget – Revenues The General Fund levy is projected to be $1,956,387, a $62,480 increase over 2025, or a 3.30% increase. Licenses and Permits have been increased slightly to reflect fees collected from new cannabis registrations. Interest earnings have been increased to reflect the increased rates available to the City’s money market account. Building Permit revenue has been increased to reflect the current trend. Total General Fund Revenue is $2,499,094. This is a 4.15% increase over 2025. 2026 Preliminary Budget – Expenses All personnel wages have been increased by 3.5% in accordance with the negotiated union wage increase. Budget includes a new full-time employee in public works, scheduled to start after July 1, 2026. To make room for this addition, the seasonal public works positions and the seasonal rink maintenance worker position have been eliminated. Public Works include $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 increased by 10% Property and Workers’ Comp Insurance line items have been increased by 10%. Bolton & Menk and Eckberg Lammers services have been increased by 5% Policing services have been increased by 1.85% per the 2026 Agreement Total expenses are $2,464,615. This is a 4.04% increase over 2025 General Fund Budget Summary Difference20262025 $99,595$2,499,094$2,339,499Total General Fund Revenue $95,786$2,464,615$2,368,829Total General Fund Expenses $3,809$34,479$30,670Revenues Over / (Under) Expenses (0.3%)57.9%58.2%Estimated Fund Balance* *Shows an estimated percentage of next year’s projected expenses Tax Levy Summary Difference20262025 $62,480$1,956,387$1,893,907General Fund Levy $111,270$605,557$494,287Debt Service Levy $21,708$751,708$730,000CIP Funds Levy $6,000$6,000$0EDA Levy $4,000$4,000$0Tourism Levy $195,458$3,313,652$3,118,194Total Levy $1,791($121,889)*($123,679)Less Fiscal Disparities $197,249$3,191,764$2,994,515Total Net Levy *4-year Average Tax Rate Summary Difference20262025 $322,756$11,081,274$10,758,518Estimated Tax Capacity $197,249$3,191,764$2,994,515Net Levy 0.969%28.803%27.834%Tax Rate Historic Tax Rate Summary % ChangeTax Rate 35.622%2017 -3.73%34.293%2018 -7.83%31.607%2019 -2.62%30.777%2020 -1.97%30.172%2021 -2.73%29.346%2022 -9.84%26.460%2023 0.93%26.704%2024 4.23%27.834%2025 3.48%28.803%2026 10 Year Average – 30.162% Looking Forward Staff will continue to update projected numbers with actual numbers when they come in. Multiple budget documents can be prepared to show various scenarios if the Council wishes to evaluate multiple levy and spending options. Next budget discussion is scheduled for the Council Work Session on September 3, 2025. Unless the Council wishes to call a Special Meeting beforehand. 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments FUND 101 GENERAL FUND PreliminaryTaxes Revenue 101-41000-31000 Washington Cty. Tax Settlement 1,441,883$ 1,733,913$ 1,726,451$ 1,634,082$ 1,893,907$ 1,102,935$ 1,956,387$ 101-41000-31040 Fiscal Disparities 132,738$ 122,682$ 103,426$ 119,616$ 123,679$ 88,066$ 120,000$ 101-41000-31701 Gravel Taxes 24,044$ 15,146$ 20,018$ 19,736$ 20,000$ 5,664$ 15,000$ 101-41000-31830 Solar Energy Production Tax 4,115$ 5,874$ 5,763$ 5,250$ 5,500$ 4,196$ 6,000$ 101-41000-31900 Penalties & Interest Delinquent Tax 235$ -$ 22$ 86$ -$ -$ -$ 1,603,015$ 1,877,615$ 1,855,680$ 1,778,770$ 2,043,086$ 1,200,861$ 2,097,387$ Licenses and Permits Revenues 101-41000-32150 ROW-Utility Permits 5,700$ 4,800$ 5,550$ 5,350$ 5,000$ 3,000$ 5,000$ 101-41000-32180 Tobacco and Liquor Licenses 11,357$ 12,660$ 13,735$ 12,584$ 15,000$ 100$ 15,000$ 101-41000-32190 Other City Permits 3,225$ 2,670$ 2,531$ 2,809$ 3,000$ 1,012$ 3,000$ 101-41000-32210 Building Permits 162,113$ 175,019$ 215,924$ 184,352$ 160,000$ 90,436$ 175,000$ 101-41000-32260 Gambling Permits 245$ 45$ 145$ 145$ 100$ 15$ 100$ 182,640$ 195,194$ 237,885$ 205,240$ 183,100$ 94,563$ 198,100$ Intergovernmental Revenues 101-41000-33401 LGA/MVHC/AG/PERA Aid 13,823$ 14,409$ 14,734$ 14,322$ 7,000$ -$ 7,000$ 101-41000-33420 Fire Relief State PERA 40,474$ 47,148$ -$ 29,207$ 42,000$ -$ 42,000$ This is a pass through offset in expenditures. 101-41000-33422 Other State Grants & Aids 2,390$ 14,053$ 19,324$ 11,922$ 6,000$ 4,431$ 6,000$ 101-41000-33423 Other Local Grants & Aids -$ 6,234$ -$ 2,078$ -$ 101-41000-33428 Payments In Lue of Taxes (PILT) 8,242$ 8,165$ 6,585$ 7,664$ 6,000$ 3,356$ 6,000$ 101-41000-33620 Recycling Grant 13,188$ -$ 8,164$ 7,117$ 8,000$ 8,198$ 8,000$ 101-41000-33630 Local Govt Grants & Aids -$ -$ 11,111$ 3,704$ -$ 101-41000-33640 Other Grants -$ -$ 1,900$ 633$ -$ -$ 78,117$ 90,008$ 61,817$ 76,647$ 69,000$ 15,985$ 69,000$ EXHIBIT A Page 1 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A Charges for Services Revenue 101-41000-34103 Zoning and Planning 176$ 7,742$ 6,363$ 4,760$ 6,000$ 3,400$ 5,000$ 101-41000-34106 Engineering Fees -$ -$ -$ -$ -$ -$ 101-41000-34107 Assessment Search Fees 20$ 5$ -$ 8$ 20$ -$ -$ 101-41000-34109 Water Usage 110$ 165$ 169$ 148$ 150$ -$ 100$ 101-41000-34202 Fire Protection Services 31,493$ 32,300$ 35,816$ 33,203$ 36,443$ 36,433$ 46,007$ May contract 2024-2026 101-41000-34301 Restitution -$ -$ 14,981$ 4,994$ -$ -$ -$ 101-41000-34303 Dust Control 3,180$ 3,524$ 2,673$ 3,126$ 2,700$ 3,529$ 3,000$ 101-41000-34304 Reimbursement for Services 3,600$ 2,700$ 3,600$ 3,300$ 3,600$ -$ 3,000$ LATV bookkeeping; move to 226 Fund 101-41000-34305 Other Street Services -$ -$ -$ -$ -$ -$ -$ 101-41000-34730 Ad Revenue 2,400$ 900$ 450$ 1,250$ 1,000$ 450$ 500$ 101-41000-34750 Facilities Rental 12,256$ 10,270$ 11,487$ 11,338$ 7,400$ 11,777$ 20,000$ 101-41000-34760 Cleaning Fees -$ -$ -$ -$ -$ -$ -$ 101-41000-34790 Recreation Programs 1,955$ 1,793$ 2,203$ 1,984$ 1,500$ 960$ 1,000$ 55,191$ 59,399$ 77,742$ 64,111$ 58,813$ 56,549$ 78,607$ Fines and Forfeits Revenues 101-41000-35101 Fines & Forfeitures 6,027$ 7,133$ 5,873$ 6,344$ 6,000$ 4,331$ 6,000$ 6,027$ 7,133$ 5,873$ 6,344$ 6,000$ 4,331$ 6,000$ Miscellaneous Revenues 101-41000-36210 Interest Income 5,459$ 29,798$ 40,620$ 25,292$ 30,000$ 56,505$ 40,000$ 101-41000-36230 Donations 4,841$ 6,092$ 3,186$ 4,707$ 4,000$ 883$ 4,000$ 101-41000-36240 Insurance Dividend 4,927$ 1,509$ 5,281$ 3,906$ 4,000$ 6,360$ 4,000$ 101-41000-36250 Misc. Refund 1,284$ 4,076$ 880$ 2,080$ 1,500$ 3,988$ 2,000$ 101-41000-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ -$ 16,511$ 41,476$ 49,967$ 35,985$ 39,500$ 67,736$ 50,000$ Transfers Between Funds Revenues 101-49000-39101 Sales of General Fixed Assets -$ -$ -$ -$ -$ 10,500$ -$ 101-49000-39200 Interfund Transfer -$ -$ -$ -$ -$ -$ -$ 101-49000-39204 Money Market Transfer -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10,500$ -$ 4.15% Total General Fund Revenues 1,941,502$ 2,270,824$ 2,288,963$ 2,167,097$ 2,399,499$ 1,450,526$ 2,499,094$ increase/(decrease) over 2025 Page 2 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A Expenditures ADMINISTRATION & FINANCE EXPENDITURES 101-41000-101 Regular Wages & Salaries 199,153$ 141,676$ 174,840$ 171,890$ 213,000$ 99,010$ 218,500$ 101-41000-121 PERA Coord. Employer Contribu. 15,000$ 8,034$ 13,753$ 12,262$ 15,000$ 7,417$ 14,900$ 101-41000-122 FICA Employer Contribution 11,817$ 7,923$ 10,940$ 10,227$ 13,200$ 5,960$ 13,100$ 101-41000-126 MEDICARE Employer Contribution 2,216$ 2,585$ 2,656$ 2,486$ 3,100$ 1,426$ 3,100$ 101-41000-131 Employer Paid Health 24,287$ 34,589$ 37,759$ 32,212$ 53,400$ 25,260$ 34,300$ 101-41000-132 Dental Insurance 887$ 1,242$ 1,535$ 1,221$ 2,400$ 1,107$ 1,400$ 101-41000-134 Employer Paid Life 480$ 560$ 597$ 546$ 700$ 374$ 600$ 101-41000-135 Employer Paid Disability 503$ 844$ 860$ 736$ 900$ 823$ 800$ 101-41000-151 Worker s Comp Insurance Prem 1,776$ 1,651$ 1,837$ 1,755$ 1,874$ 1,254$ 2,061$ 10% increase 101-41000-200 Office Supplies 1,112$ 596$ 915$ 874$ 1,000$ 392$ 1,000$ 101-41000-203 Printed Forms & Papers 2,264$ 2,590$ 3,788$ 2,881$ 2,000$ 2,100$ 4,000$ 101-41000-210 Operating Supplies 1,012$ 616$ 876$ 834$ 600$ 463$ 750$ 101-41000-301 Auditing and Accounting Services 21,600$ 29,090$ 32,050$ 27,580$ 28,700$ 38,100$ 38,000$ 101-41000-304 Legal Services 30,828$ 57,086$ 35,943$ 41,286$ 50,000$ 13,510$ 40,000$ 101-41000-306 Personal Testing & Recruit -$ -$ -$ -$ -$ -$ -$ 101-41000-308 Other Professional Services 17,838$ 816$ 1,747$ 6,800$ 2,500$ 1,558$ 2,500$ Ehlers Financial Assistance 101-41000-309 Software Support & Maintenance 21,204$ 18,457$ 19,102$ 19,588$ 20,219$ 4,769$ 20,000$ 101-41000-316 Conferences & Seminars 1,049$ 390$ 50$ 496$ 300$ 695$ 4,000$ 101-41000-317 Employee Training -$ -$ -$ -$ 500$ 1,150$ 1,500$ 101-41000-319 Other Services 155$ 50,158$ 1,718$ 17,344$ 150$ 377$ 500$ 101-41000-321 Telephone 5,020$ 5,210$ 5,540$ 5,257$ 6,000$ 3,432$ 7,000$ 101-41000-322 Postage 2,508$ 2,322$ 2,950$ 2,593$ 2,600$ 1,392$ 3,000$ 101-41000-331 Travel Expenses 1,557$ 1,305$ 828$ 1,230$ 1,000$ 1,347$ 3,000$ 101-41000-351 Legal Notices Publishing 979$ 1,647$ 2,304$ 1,643$ 2,000$ 495$ 2,000$ 101-41000-361 Liability/Property Ins 4,568$ 10,967$ 9,166$ 8,234$ 9,166$ 7,762$ 10,083$ 10% Increase 101-41000-365 Insurance Claims -$ 1,000$ 1,000$ 667$ -$ -$ -$ 101-41000-381 Utilities-Electric & Gas 10,739$ 11,596$ 11,627$ 11,321$ 12,000$ 3,469$ 15,000$ Sunscription SSI MN TRANCHE 101-41000-413 Equipment Rental 1,852$ 1,805$ 1,757$ 1,805$ 1,800$ 1,083$ 1,800$ 101-41000-430 Recycling 27,846$ 30$ 100$ 9,325$ -$ 40$ -$ 101-41000-433 Dues and Subscriptions 5,562$ 5,056$ 1,877$ 4,165$ 7,230$ 5,672$ 8,000$ 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$ 5,500$ 5,500$ Support for program for rehabilitation of youth offenders dba Lakes Center for Youth & Families 101-41000-435 Misc Expense -$ -$ 14$ 5$ -$ 27$ -$ 101-41000-438 Misc. Contractual 3,562$ 1,336$ 2,818$ 2,572$ 3,000$ 3,128$ 3,000$ Abdo Treasurer assistance 101-41000-439 Refunds Issued -$ -$ 601$ 200$ -$ 50$ -$ 101-41000-560 Furniture and Fixtures -$ 233$ 78$ -$ 140$ 250$ 101-41000-570 Office Equipment 4,244$ 1,983$ 122$ 2,117$ 10,000$ 477$ 2,500$ CPU Replacement 427,117$ 408,661$ 387,403$ 407,727$ 469,839$ 239,760$ 462,144$ Page 3 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A CITY COUNCIL EXPENDITURES 101-41110-101 Regular Wages & Salaries 17,946$ 20,772$ 20,772$ 19,830$ 22,000$ 4,508$ 22,000$ 101-41110-122 FICA Employer Contribution 213$ 238$ 246$ 232$ 1,400$ 127$ 700$ 101-41110-126 MEDICARE Employer Contribution 260$ 301$ 249$ 270$ 300$ 65$ 1,400$ 101-41110-127 PERA Defined 726$ 847$ 840$ 804$ 700$ 123$ 300$ 101-41110-151 Worker s Comp Insurance Prem 3$ 95$ 52$ 50$ 52$ 80$ 100$ 101-41110-308 Other Professional Services 30$ 30$ -$ 20$ -$ 85$ 100$ 101-41110-316 Conferences & Seminars 398$ 350$ 30$ 259$ 400$ 1,079$ 1,000$ 101-41110-331 Travel Expenses -$ 562$ -$ 187$ 600$ -$ 500$ 101-41110-439 Refunds Issued (Liquor License refunds)-$ -$ -$ -$ -$ -$ -$ 101-41110-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ 101-41110-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 19,575$ 23,195$ 22,189$ 21,653$ 25,452$ 6,068$ 26,100$ ELECTION EXPENDITURES 101-41410-199 Election Judge 3,900$ -$ 6,233$ 3,378$ -$ -$ 5,000$ 101-41410-200 Office Supplies 54$ -$ 54$ 36$ -$ -$ 250$ 101-41410-203 Printed Forms & Papers -$ -$ -$ -$ -$ -$ -$ 101-41410-210 Operating Supplies 576$ -$ 1,601$ 726$ -$ -$ 2,000$ 101-41410-351 Legal Notices Publishing 182$ -$ 102$ 95$ -$ -$ 150$ 101-41410-413 Equipment Rental 1,515$ 1,515$ 1,672$ 1,567$ 1,839$ 1,820$ 2,000$ 6,227$ 1,515$ 9,662$ 5,801$ 1,839$ 1,820$ 9,400$ Page 4 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PLANNING & BUILDING EXPENDITURES 101-41910-101 Regular Wages & Salaries 51,096$ 63,181$ 59,380$ 57,886$ 62,100$ 28,445$ 64,300$ Share of Administration wages & benefits 101-41910-121 PERA Coord. Employer Contribu.3,833$ 3,667$ 4,452$ 3,984$ 4,400$ 2,133$ 4,600$ 101-41910-122 FICA Employer Contribution 3,000$ 3,409$ 3,512$ 3,307$ 3,900$ 1,685$ 4,000$ 101-41910-126 MEDICARE Employer Contribution 692$ 795$ 840$ 776$ 900$ 399$ 900$ 101-41910-131 Employer Paid Health 11,998$ 14,969$ 16,414$ 14,460$ 15,500$ 10,116$ 16,700$ 101-41910-132 Dental Insurance 459$ 585$ 658$ 567$ 700$ 438$ 700$ 101-41910-134 Employer Paid Life 173$ 160$ 173$ 169$ 200$ 86$ 200$ 101-41910-135 Employer Paid Disability 402$ 372$ 416$ 397$ 400$ 286$ 400$ 101-41910-203 Printed Forms & Papers 254$ -$ -$ 85$ -$ -$ -$ 101-41910-309 Software Support & Maintenance 4,940$ 1,800$ Clear Gov 101-41910-311 Contract Permit Inspections 72,908$ 69,429$ 85,696$ 76,011$ 60,000$ 37,020$ 75,000$ Building (City of Hugo) & Electrical (Joseph Wheaton) Inspections 101-41910-312 Planning Services 35,388$ 76,634$ 58,157$ 56,726$ 60,000$ 41,087$ 70,000$ 101-41910-313 Committee & Commission Reimbur 4,950$ 4,450$ 5,200$ 4,867$ 5,200$ 2,600$ 5,500$ 101-41910-316 Conferences & Seminars -$ -$ 30$ 10$ -$ -$ -$ 101-41910-319 Other Services -$ 123$ -$ 41$ -$ -$ -$ 101-41910-361 Liability/Property Ins 2,006$ 5,401$ 4,937$ 4,115$ 4,937$ 4,121$ 5,431$ 10% Increase 101-41910-438 Misc. Contractual 6,444$ 5,277$ 5,914$ 5,878$ 5,000$ 1,132$ 6,000$ State Building Permit Surcharges 101-41910-439 Refunds Issued (515)$ 600$ 169$ 85$ -$ 206$ -$ 193,088$ 249,052$ 245,947$ 229,362$ 223,237$ 134,694$ 255,531$ ASSESSOR EXPENDITURES 101-41950-300 Assessor 21,678$ 21,959$ 23,260$ 22,299$ 23,200$ 14,061$ 24,000$ Assessor contract w/Patrick Pauscek 21,678$ 21,959$ 23,260$ 22,299$ 23,200$ 14,061$ 24,000$ POLICE EXPENDITURES 101-42100-318 Police Contract 150,414$ 168,499$ 183,442$ 167,451$ 194,293$ -$ 197,889$ 2026 Contract 101-42100-319 Other Services 309$ 959$ 1,189$ 819$ 1,000$ -$ 1,250$ Code Red notification service; Taco Daze security 150,723$ 169,458$ 184,631$ 168,271$ 195,293$ -$ 199,139$ Page 5 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A FIRE DEPT EXPENDIDTURES 101-42200-101 Regular Wages & Salaries 136,717$ 185,805$ 199,550$ 174,024$ 198,800$ 77,993$ 200,600$ 101-42200-121 PERA Coord. Employer Contribu. -$ -$ -$ -$ 9,300$ -$ 9,600$ 101-42200-122 FICA Employer Contribution 6,697$ 10,463$ 12,109$ 9,756$ 12,300$ 4,130$ 12,400$ 101-42200-124 Police & Fire PERA 8,954$ 9,286$ 10,194$ 9,478$ 2,900$ 5,012$ 10,200$ 101-42200-126 MEDICARE Employer Contribution 1,918$ 2,867$ 2,385$ 2,390$ -$ 1,303$ 2,900$ 101-42200-134 Employer Paid Life 192$ 192$ 192$ 192$ 200$ 112$ 200$ 101-42200-135 Employer Paid Disability -$ -$ -$ -$ -$ -$ -$ 101-42200-141 Unemployment Compensation -$ -$ -$ -$ -$ -$ 101-42200-151 Worker s Comp Insurance Prem 13,008$ 11,617$ 6,249$ 10,291$ 6,250$ 6,718$ 6,875$ 10% increase 101-42200-200 Office Supplies 165$ 204$ 150$ 173$ 300$ 58$ 300$ 101-42200-203 Printed Forms & Papers -$ -$ 91$ 30$ 200$ -$ 200$ 101-42200-209 Medical Supplies 2,804$ 4,845$ 1,456$ 3,035$ 3,000$ 1,187$ 3,000$ 101-42200-210 Operating Supplies 2,103$ 7,428$ 6,934$ 5,488$ 8,800$ 5,443$ 8,800$ 101-42200-211 Cleaning Supplies 44$ 51$ -$ 32$ 100$ 84$ 100$ 101-42200-212 Fuel 5,468$ 5,834$ 4,923$ 5,409$ 4,800$ 1,571$ 5,500$ 101-42200-217 Uniforms & Safety Equipment 550$ 5,192$ 18,275$ 8,006$ 15,000$ 1,712$ 15,000$ New member gear and uniforms 101-42200-221 Equipment Parts 290$ 294$ -$ 195$ 1,500$ 309$ 1,500$ 101-42200-222 Tires 1,540$ -$ -$ 513$ -$ -$ -$ 101-42200-223 Structure Repair & Supplies 441$ 400$ 49$ 297$ 800$ 91$ 800$ 101-42200-240 Small Tools and Minor Equip 10,085$ 1,455$ 17,517$ 9,686$ 8,000$ 4,884$ 9,500$ 101-42200-305 Medical Services 7,330$ 4,610$ 5,630$ 5,857$ 6,000$ 5,655$ 6,000$ Annual testing 101-42200-306 Personal Testing & Recruit 1,205$ 1,391$ -$ 866$ 500$ 1,104$ -$ 101-42200-309 Software Support & Maintenance 17,912$ 17,495$ 19,098$ 18,168$ 17,700$ 5,873$ 19,000$ Laserfiche user fee, 800Mhz Radios user fee, Managed IT, Pager Repair 101-42200-310 Medical Training -$ 12,000$ 50$ 4,017$ 1,000$ -$ 100$ Mhealth Supplied 101-42200-316 Conferences & Seminars -$ -$ -$ -$ 250$ -$ 250$ 101-42200-317 Employee Training 1,808$ 5,764$ 10,605$ 6,059$ 5,000$ 6,056$ 11,000$ MBFTE Funding 101-42200-319 Other Services 548$ 889$ 105$ 514$ 500$ 115$ 500$ Fire Extinguishers 101-42200-321 Telephone 6,698$ 6,366$ 6,106$ 6,390$ 6,500$ 4,126$ 6,500$ 8 computer air cards for County CDA 101-42200-322 Postage -$ -$ 18$ 6$ -$ -$ -$ 101-42200-324 State of MN-Fire Relief 40,474$ 47,148$ -$ 29,207$ 40,474$ -$ 40,474$ Pass through to PERA 101-42200-325 City Match-Fire Relief -$ -$ -$ -$ -$ -$ -$ Page 6 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 101-42200-331 Travel Expenses -$ 1,693$ 1,818$ 1,171$ 2,500$ 1,002$ 2,500$ Sectional Schools 101-42200-334 Licenses & Permits 250$ 536$ 368$ 385$ 500$ 30$ 500$ 101-42200-340 Advertising -$ -$ -$ -$ -$ -$ -$ 101-42200-361 Liability/Property Ins 6,685$ 6,989$ 7,208$ 6,961$ 7,208$ 7,933$ 7,929$ 10% Increase 101-42200-381 Utilities-Electric & Gas 7,067$ 5,742$ 4,769$ 5,859$ 6,000$ 2,644$ 6,000$ 101-42200-384 Refuse/Garbage Disposal 1,139$ 1,043$ 72$ 751$ -$ -$ -$ 101-42200-385 Sewer Pumping & Maintenance 550$ 304$ 526$ 460$ 550$ 324$ 550$ 101-42200-401 Building Maintenance/Repairs 3,620$ 4,514$ 2,499$ 3,544$ 3,500$ 1,271$ 3,500$ Pest C ontrol $530; Cleaning Service $1800 101-42200-403 Improvements Other Than Bldgs -$ -$ -$ -$ -$ -$ -$ 101-42200-404 Repair Machinery/Equipment 8,595$ 18,562$ 15,138$ 14,098$ 10,000$ 10,857$ 10,000$ 101-42200-407 Well Repair & Maintenance -$ -$ -$ -$ -$ -$ -$ 101-42200-433 Dues and Subscriptions 2,350$ 3,215$ 3,245$ 2,937$ 3,500$ 3,277$ 3,500$ IamResponding $700; /check-It $1,300 101-42200-438 Misc. Contractual 2,985$ 3,716$ 3,125$ 3,275$ 4,000$ 129$ 4,000$ Compressor, Lucas, Tornado siren & Zoll Service 101-42200-440 Events 1,157$ 1,196$ 672$ 1,008$ 1,000$ 18$ 1,000$ Taco Daze, Fire Prevention, Safe Halloween 101-42200-520 Capital Improvements to Bldgs -$ 6,264$ -$ 2,088$ -$ -$ -$ 101-42200-530 Capital Impr Other Than Bldgs 1,178$ -$ -$ 393$ -$ -$ -$ 101-42200-540 Heavy Machinery Capital -$ -$ -$ -$ -$ -$ -$ 101-42200-560 Furniture and Fixtures -$ 236$ 51$ 96$ 500$ -$ 500$ Training room chairs 101-42200-570 Office Equipment -$ 180$ 1,078$ 419$ 900$ -$ 1,600$ Computer replacement 302,528$ 395,787$ 362,256$ 353,523$ 390,332$ 161,019$ 412,878$ ANIMAL CONTROL EXPENDITURES 101-42700-314 Animal Control 5,604$ 6,778$ 7,324$ 6,569$ 7,000$ 3,434$ 7,700$ 10% increase 5,604$ 6,778$ 7,324$ 6,569$ 7,000$ 3,434$ 7,700$ Page 7 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PUBIC WORKS EXPENDITURES 101-43000-101 Regular Wages & Salaries 219,892$ 224,993$ 269,145$ 238,010$ 271,500$ 125,944$ 290,000$ 80.5% of PW Wages, 80% of DPW 101-43000-102 OT Regular Wages 8,866$ 6,237$ 3,144$ 6,082$ 5,200$ 2,949$ 9,300$ 101-43000-104 Temporary Employee Wages 4,434$ 4,163$ 612$ 3,070$ 2,300$ 3,287$ 2,300$ 101-43000-121 PERA Coord. Employer Contribu. 17,155$ 17,325$ 19,764$ 18,081$ 20,800$ 9,417$ 21,900$ 101-43000-122 FICA Employer Contribution 14,413$ 13,754$ 15,546$ 14,571$ 17,300$ 7,577$ 18,300$ 101-43000-126 MEDICARE Employer Contribution 3,237$ 3,263$ 3,750$ 3,417$ 4,000$ 1,809$ 4,300$ 101-43000-131 Employer Paid Health 55,964$ 57,146$ 59,528$ 57,546$ 64,600$ 39,729$ 67,700$ Union deduction notice in March 101-43000-132 Dental Insurance 915$ 1,058$ 1,061$ 1,011$ 1,200$ 705$ 1,100$ 101-43000-133 Union Training Center -$ 1,872$ 624$ 1,872$ 936$ 1,872$ $.30/hr Union Training Benefit 101-43000-134 Employer Paid Life 741$ 701$ 717$ 719$ 700$ 427$ 700$ 101-43000-135 Employer Paid Disability 1,737$ 1,563$ 1,408$ 1,570$ 1,400$ 967$ 1,400$ 101-43000-141 Unemployment Compensation -$ -$ -$ -$ -$ -$ -$ 101-43000-151 Worker s Comp Insurance Prem 23,018$ 26,477$ 22,615$ 24,036$ 22,615$ 13,930$ 24,877$ 10% increase 101-43000-200 Office Supplies -$ 54$ 58$ 37$ 600$ 70$ 250$ 101-43000-210 Operating Supplies 9,068$ 8,550$ 5,456$ 7,691$ 8,500$ 2,910$ 8,000$ Daily use items, hardwares, misc. items 101-43000-212 Fuel 28,319$ 29,707$ 26,993$ 28,340$ 24,000$ 7,051$ 30,000$ 101-43000-217 Uniforms & Safety Equipment 1,393$ 2,519$ 2,108$ 2,007$ 2,300$ 338$ 2,500$ Uniform allowance, PPE 101-43000-221 Equipment Parts 14,071$ 19,409$ 18,541$ 17,340$ 14,500$ 4,495$ 15,000$ P.M. parts, Replacement Parts 101-43000-222 Tires 7,385$ 1,288$ 5,705$ 4,793$ 7,500$ -$ 5,000$ 101-43000-223 Structure Repair & Supplies -$ 56$ -$ 19$ 2,200$ 210$ 2,200$ 101-43000-224 Materials for Road Maintenance 11,809$ 10,662$ 16,849$ 13,107$ 26,000$ 8,888$ 26,000$ Hot/Cold mix, cement, culverts, gravel, and base material 101-43000-226 Sign Replacement & Repair 3,063$ 174$ 520$ 1,252$ 500$ 1,905$ 2,500$ 101-43000-228 Gravel 1,830$ 6,863$ 330$ 3,008$ -$ 1,056$ -$ Move funds to Materials for Road Mintenance 101-43000-229 Salt 21,305$ 17,914$ 14,847$ 18,022$ 22,000$ 16,214$ 22,000$ Winter Road Salt Untreated/Treated 101-43000-240 Small Tools and Minor Equip 3,195$ 5,967$ 8,121$ 5,761$ 8,000$ 548$ 6,000$ Hand tools, attachments 101-43000-302 Surveying -$ -$ -$ -$ -$ -$ -$ *Admin Cost- remove line item from PW 101-43000-303 Engineering Fees 8,394$ 12,793$ 11,298$ 10,828$ 11,000$ 5,586$ 11,000$ 101-43000-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 101-43000-305 Medical Services 874$ 286$ 65$ 408$ 1,200$ 55$ 600$ First Aid supplies 101-43000-309 Software Support & Maintenance 4,684$ 13,198$ 331$ 6,071$ 8,000$ 4,316$ 6,000$ PW Data Tracking Software $5,000 ; GIS map updates 101-43000-317 Employee Training 799$ 1,315$ 579$ 898$ 1,700$ 180$ 1,500$ Page 8 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 101-43000-319 Other Services 6,104$ 6,045$ 4,228$ 5,459$ 7,000$ 3,857$ 7,000$ Pest control, Janitorial service 101-43000-321 Telephone 5,253$ 4,227$ 4,254$ 4,578$ 4,000$ 2,517$ 4,000$ City isued cell/data service 101-43000-331 Travel Expenses -$ -$ 291$ 97$ 550$ 487$ 550$ 101-43000-334 Licenses & Permits 183$ 192$ 10$ 129$ 550$ -$ 550$ 101-43000-361 Liability/Property Ins 10,362$ 8,348$ 9,713$ 9,474$ 9,713$ 9,202$ 10,684$ 10% Increase 101-43000-365 Insurance Claims -$ -$ -$ -$ -$ -$ -$ 101-43000-381 Utilities-Electric & Gas 5,094$ 4,214$ 3,482$ 4,263$ 4,500$ 1,876$ 4,750$ 101-43000-384 Refuse/Garbage Disposal 1,155$ 861$ 120$ 712$ 700$ 72$ 500$ 101-43000-385 Sewer Pumping & Maintenance 1,006$ 304$ 2,285$ 1,198$ 1,800$ 324$ 1,800$ PW/Fire shop drain holding tank pumping 101-43000-387 Street Light Utilities 4,577$ 5,112$ 5,168$ 4,952$ 5,000$ 1,887$ 5,200$ Street light Maintenance/Replacement 101-43000-401 Building Maintenance/Repairs 10,173$ 4,239$ 4,460$ 6,291$ 8,000$ 3,111$ 8,000$ 101-43000-403 Improvements Other Than Bldgs -$ -$ -$ -$ -$ -$ -$ Misc. small improvements 101-43000-404 Repair Machinery/Equipment 19,808$ 27,204$ 19,995$ 22,335$ 20,000$ 17,805$ 23,000$ Outsourced equipment repair 101-43000-405 Contractual Road Maint/Repair 91,930$ 119,461$ 135,439$ 115,610$ 175,000$ 58,016$ 175,000$ Striping, Calium Chloride Application, Patching, Culvert Repair 101-43000-407 Well Repair & Maintenance -$ -$ -$ -$ 1,000$ -$ 1,000$ RPZ testing, repair, maintenance 101-43000-413 Equipment Rental 2,276$ 111$ 169$ 852$ 4,000$ 1,418$ 4,000$ 101-43000-417 Uniform Rental 975$ 1,105$ 1,066$ 1,049$ 1,300$ 512$ 1,500$ Full-time staff work uniforms 101-43000-433 Dues and Subscriptions -$ -$ -$ -$ 200$ -$ 200$ 101-43000-438 Misc. Contractual 6,797$ 11,380$ 9,817$ 9,331$ 16,000$ 5,717$ 16,000$ 101-43000-439 Refunds Issued -$ -$ -$ -$ -$ -$ -$ 101-43000-530 Capital Impr Other Than Bldgs 1,178$ -$ 7,150$ 2,776$ 9,900$ -$ 9,900$ building/equipment improvement 101-43000-550 Motor Vehicles Capital -$ -$ -$ -$ -$ -$ -$ 101-43000-560 Furniture and Fixtures 2,921$ -$ -$ 974$ 500$ -$ 300$ Office/Break Room amenities 101-43000-570 Office Equipment -$ 407$ 487$ 298$ -$ -$ -$ 0 636,351$ 680,641$ 719,100$ 678,697$ 821,200$ 368,299$ 856,233$ Page 9 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PARKS & RECREATION REVENUE 101-45000-101 Regular Wages & Salaries 10,181$ 8,508$ 11,243$ 9,977$ 23,900$ 10,536$ 43,600$ 3.5% of PW Wages, 7.5% of DPW 101-45000-104 Temporary Employee Wages 12,691$ 19,368$ 21,469$ 17,843$ 40,000$ 5,806$ 10,600$ 101-45000-121 PERA Coord. Employer Contribu.764$ 636$ 843$ 748$ 1,800$ 790$ 3,300$ 101-45000-122 FICA Employer Contribution 1,397$ 1,684$ 1,995$ 1,692$ 4,000$ 964$ 3,400$ 101-45000-126 MEDICARE Employer Contribution 316$ 414$ 468$ 400$ 900$ 230$ 800$ 101-45000-131 Employer Paid Health 2,441$ 2,020$ 2,140$ 2,200$ 6,800$ 4,288$ 9,900$ 101-45000-132 Dental Insurance 33$ 38$ 35$ 36$ 300$ 172$ 300$ 101-45000-134 Employer Paid Life 144$ 27$ 27$ 66$ 100$ 33$ 200$ 101-45000-135 Employer Paid Disability 373$ 55$ 55$ 161$ 200$ 100$ 200$ 101-45000-141 Unemployment Compensation 119$ -$ 16$ 45$ -$ -$ -$ 101-45000-151 Worker s Comp Insurance Prem 1,971$ 2,615$ 2,251$ 2,279$ 2,251$ 3,010$ 2,476$ 10% Increase 101-45000-200 Office Supplies -$ -$ -$ -$ 100$ -$ 100$ 101-45000-203 Printed Forms & Papers 78$ -$ -$ 26$ 200$ -$ 200$ 101-45000-210 Operating Supplies 821$ 893$ 944$ 886$ 1,200$ 799$ 1,200$ Daily use items, hardwares, misc. items 101-45000-212 Fuel 604$ 251$ 278$ 377$ 1,500$ 347$ 1,500$ 101-45000-221 Equipment Parts 971$ 1,817$ 1,463$ 1,417$ 2,500$ 1,357$ 2,500$ 101-45000-223 Structure Repair & Supplies 389$ 1,124$ 138$ 550$ 2,500$ 66$ 1,500$ 101-45000-240 Small Tools and Minor Equip 360$ 324$ 432$ 372$ 600$ -$ 1,000$ Hand tools, string trimmers, ect. 101-45000-312 Planning Services -$ -$ -$ -$ -$ -$ -$ 101-45000-313 Committee & Commission Reimbur 1,140$ 960$ 900$ 1,000$ -$ 540$ 1,000$ 101-45000-319 Other Services 1,861$ 1,392$ 1,464$ 1,572$ 2,000$ 621$ 2,000$ Janitorial service, pest control, Portable toilet service 101-45000-322 Postage -$ -$ -$ -$ -$ -$ -$ 101-45000-340 Advertising 180$ -$ 275$ 152$ 250$ 123$ 250$ 101-45000-353 Sales& Use Tax 2$ -$ -$ 1$ -$ -$ -$ 101-45000-361 Liability/Property Ins 7,911$ 3,323$ 5,333$ 5,522$ 5,333$ 5,755$ 5,866$ 10% increase 101-45000-381 Utilities-Electric & Gas 7,632$ 5,258$ 4,562$ 5,817$ 6,000$ 2,251$ 6,000$ 101-45000-384 Refuse/Garbage Disposal 5,079$ 5,510$ 4,202$ 4,930$ 500$ 2,201$ 500$ 101-45000-385 Sewer Pumping & Maintenance 595$ 1,044$ 1,457$ 1,032$ 1,250$ 350$ 1,250$ Warming House 101-45000-401 Building Maintenance/Repairs 4,148$ 4,370$ 5,378$ 4,632$ 6,000$ 1,338$ 6,000$ 101-45000-403 Improvements Other Than Bldgs 4,961$ 421$ 2,067$ 2,483$ 1,000$ -$ 1,000$ 101-45000-404 Repair Machinery/Equipment 690$ 397$ 507$ 531$ 1,000$ 928$ 1,000$ Outsourced equipment repair 101-45000-406 Grounds Care 2,728$ 3,724$ 2,535$ 2,996$ 4,000$ 2,259$ 4,000$ Plant material, mulch, landscape material 101-45000-438 Misc. Contractual 3,253$ 6,955$ 12,751$ 7,653$ 8,000$ 5,518$ 8,000$ Herbicide/Fertilizer Application 101-45000-439 Refunds Issued -$ 565$ -$ 188$ -$ -$ -$ 101-45000-440 Events 9,838$ 5,354$ 3,196$ 6,130$ -$ 1,255$ 3,000$ 101-45000-490 Financial Assistance -$ -$ -$ -$ -$ -$ -$ 101-45000-530 Capital Impr Other Than Bldgs 4,994$ 4,500$ 10,210$ 6,568$ 6,000$ -$ 6,000$ Building/Equipment Improvements 88,664$ 83,544$ 98,635$ 90,281$ 130,184$ 51,637$ 128,642$ Page 10 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A COMMUNITY CENTER EXPENDITURES 101-45180-101 Regular Wages & Salaries 14,407$ 14,401$ 16,627$ 15,145$ 17,200$ 7,713$ 20,400$ 7.50% of PW wages, 5.0% of DPW 101-45180-104 Temporary Employee Wages -$ -$ -$ -$ -$ -$ -$ 101-45180-121 PERA Coord. Employer Contribu.1,044$ 1,042$ 1,220$ 1,102$ 1,300$ 569$ 1,500$ 101-45180-122 FICA Employer Contribution 850$ 850$ 977$ 893$ 1,100$ 451$ 1,300$ 101-45180-126 MEDICARE Employer Contribution 199$ 199$ 236$ 211$ 300$ 108$ 300$ 101-45180-131 Employer Paid Health 2,709$ 2,628$ 2,911$ 2,749$ 3,700$ 2,221$ 4,900$ 101-45180-134 Employer Paid Life 47$ 41$ 43$ 44$ -$ 22$ 100$ 101-45180-135 Employer Paid Disability 137$ 107$ 104$ 116$ -$ 72$ 100$ 101-45180-151 Worker s Comp Insurance Prem -$ -$ 152$ 51$ 152$ 272$ 167$ 10% Increase 101-45180-210 Operating Supplies 2,609$ 2,968$ 4,412$ 3,329$ 3,000$ 1,423$ 3,000$ Daily use items, hardwares, misc. items 101-45180-223 Structure Repair & Supplies 118$ 173$ 335$ 208$ 2,500$ -$ 2,500$ 101-45180-321 Telephone 850$ 283$ -$ 1,069$ -$ Internet at Annex paid by Lions $160/mo 101-45180-334 Licenses & Permits 777$ 792$ 955$ 841$ 1,000$ 838$ 1,000$ 101-45180-361 Liability/Property Ins 2,563$ 796$ 801$ 1,386$ 801$ 860$ 881$ 10% Increase 101-45180-381 Utilities-Electric & Gas 10,716$ 9,546$ 8,575$ 9,612$ 10,000$ 3,605$ 10,000$ 101-45180-384 Refuse/Garbage Disposal 1,923$ 3,578$ 156$ 1,885$ 500$ -$ 500$ 101-45180-385 Sewer Pumping & Maintenance 4,243$ 4,609$ 4,284$ 4,379$ 4,000$ 1,805$ 4,000$ Community Center holding tank pumping 101-45180-401 Building Maintenance/Repairs 15,904$ 17,592$ 16,070$ 16,522$ 15,000$ 4,227$ 16,000$ 101-45180-404 Repair Machinery/Equipment 332$ 2,726$ 505$ 1,187$ 5,000$ 1,297$ 2,500$ Kitchen/HVAC repair and maintenance 101-45180-406 Grounds Care 520$ 1,255$ 237$ 670$ 1,300$ 85$ 1,200$ Plant material, mulch, landscape material 101-45180-407 Well Repair & Maintenance 13,675$ -$ -$ 4,558$ 1,000$ -$ 1,000$ Community Well (Com. Center, Church, Gammelgarden) 101-45180-438 Misc. Contractual 669$ 2,165$ 1,846$ 1,560$ 3,500$ 377$ 3,500$ 101-45180-439 Refunds Issued -$ 450$ -$ 150$ -$ -$ -$ 101-45180-520 Capital Improvements to Bldgs.9,779$ 7,476$ 7,121$ 8,125$ 9,900$ -$ 8,000$ Building/Equipment Improvements 101-45180-530 Capital Impr Other Than Bldgs -$ -$ -$ -$ -$ -$ -$ 101-45180-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 101-45180-720 -$ -$ 83,220$ 73,391$ 68,415$ 75,009$ 81,253$ 27,015$ 82,848$ Total General Fund Expenditures 1,934,776$ 2,113,980$ 2,128,822$ 2,059,193$ 2,368,829$ 1,007,806$ 2,464,615$ increase/(decrease) over 2024 Revenues over (Expenses)6,726$ 156,844$ 160,142$ 107,904$ 30,670$ 442,720$ 34,479$ Page 11 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A AMERICAN RESCUE PLAN REVENUES Revenues 203-46200-33150 Federal Grant 228,181$ -$ 114,091$ -$ -$ -$ 203-46200-36210 Interest Income 10,059$ 10,059$ -$ 203-46200-39200 Interfund Transfer In -$ -$ -$ -$ -$ 228,181$ 10,059$ -$ 124,150$ -$ -$ -$ AMERICAN RESCUE PLAN EXPENDITURES Expenditures 203-46200-720 Transfers to Other Funds -$ 466,000$ 233,000$ -$ transfer to Vehicle Equipment Fund -$ 466,000$ 233,000$ -$ -$ -$ TOURISM REVENUE Revenues 224-46500-31000 Washington Cty. Tax Settlement 8,000$ 5,300$ 5,300$ 6,200$ -$ 4,000$ 224-46500-33640 Other Grants -$ -$ -$ -$ -$ -$ -$ 224-46500-34750 Facilities Rental 750$ 800$ 750$ 767$ -$ -$ -$ 224-46500-36210 Interest Income 1,366$ 735$ 1,567$ 1,223$ 750$ -$ -$ 224-46500-36230 Donations 300$ 300$ 310$ 303$ -$ 310$ -$ 225-46500-39200 Interfund Operating Transfer -$ -$ 33,356$ 11,119$ -$ -$ -$ 225-46500-39203 Transfer from Other Funds -$ -$ -$ -$ -$ -$ -$ 10,416$ 41,283$ 19,611$ 750$ 310$ 4,000$ TOURISM EXPENDITURES Expenditures 225-46500-210 Operating Supplies 176$ -$ 23$ 272$ 50$ -$ 225-46500-303 Engineering Fees -$ -$ -$ -$ -$ -$ 225-46500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 225-46500-308 Other Professional Services -$ -$ -$ 17$ -$ -$ 225-46500-340 Advertising 75$ 1,487$ -$ 391$ -$ 520$ 1,000$ 225-46500-433 Dues and Subscriptions 1,653$ 873$ 361$ 1,171$ 879$ 375$ 1,000$ $325 EDAM Dues; $364 FLA Chamber; Sister City $190, MNRural Broadband Coalition $1,000 in 2021 & 225-46500-440 Events 2,808$ 2,110$ 1,448$ 1,592$ 2,000$ 365$ 2,000$ Scandia Holiday Market 225-46500-720 Transfer Out -$ -$ 925$ -$ -$ 4,712$ 4,470$ 1,833$ 4,368$ 2,929$ 1,260$ 4,000$ Page 12 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A EDA REVENUE Revenues 225-46500-31000 Washington Cty. Tax Settlement 8,000$ 5,300$ 5,300$ 6,200$ -$ 6,000$ 225-46500-33640 Other Grants -$ -$ -$ -$ -$ -$ -$ 225-46500-34750 Facilities Rental 750$ 800$ 750$ 767$ -$ -$ -$ 225-46500-36210 Interest Income 1,366$ 735$ 1,567$ 1,223$ 750$ -$ -$ 225-46500-36230 Donations 300$ 300$ 310$ 303$ -$ 310$ -$ 225-46500-39200 Interfund Operating Transfer -$ -$ 33,356$ 11,119$ -$ -$ -$ 225-46500-39203 Transfer from Other Funds -$ -$ -$ -$ -$ -$ -$ 10,416$ 41,283$ 19,611$ 750$ 310$ 6,000$ EDA EXPENDITURES Expenditures 225-46500-210 Operating Supplies 176$ -$ 23$ 272$ 50$ -$ 225-46500-303 Engineering Fees -$ -$ -$ -$ -$ -$ 225-46500-304 Legal Services -$ -$ -$ -$ -$ -$ 2,000$ 225-46500-308 Other Professional Services -$ -$ -$ 17$ -$ -$ 225-46500-340 Advertising 75$ 1,487$ -$ 391$ -$ 520$ 1,000$ 225-46500-433 Dues and Subscriptions 1,653$ 873$ 361$ 1,171$ 879$ 375$ 1,000$ $325 EDAM Dues; $364 FLA Chamber; Sister City $190, MNRural Broadband Coalition $1,000 in 2021 & 225-46500-440 Events 2,808$ 2,110$ 1,448$ 1,592$ 2,000$ 365$ 2,000$ Business Breakfast 225-46500-720 Transfer Out -$ -$ 925$ -$ -$ JE to balance EDA checking account 4,712$ 4,470$ 1,833$ 4,368$ 2,929$ 1,260$ 6,000$ Page 13 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A CABLE TV FUND REVENUES Revenues 226-41950-34304 Reimbursement for Services -$ -$ -$ -$ -$ -$ -$ moved from Gen Fund 226-41950-36210 Interest Income 241.52$ 303.00$ 669.79$ 262.12$ 300.00$ -$ 226-41950-36260 Sale of Equipment -$ 300.00$ -$ 75.00$ -$ -$ 226-41950-38050 Cable TV Franchise Rebates 18,988.47$ 20,126.00$ 18,568.06$ 18,130.58$ 20,819.00$ 8,102.27$ 18,000.00$ 226-41950-38051 PEG Fees 5,208.53$ 5,405.00$ 6,329.61$ 5,104.55$ 4,340.00$ 2,027.35$ 5,000.00$ 24,438.52$ 26,134.00$ 25,567.46$ 23,572.26$ 25,459.00$ 10,129.62$ 23,000.00$ CABLE TV FUND EXPENDITURES Expenditures 226-41950-240 Small Tools and Minor Equip 498.00$ 604.25$ -$ 346.93$ 300.00$ -$ 226-41950-309 Software Support & Maintenance 3,004.47$ 3,651.99$ 4,241.53$ 3,382.30$ 3,760.00$ 2,989.99$ 3,000.00$ Boxcast $1600 + 180/mo 226-41950-438 Misc. Contractual 7,519.00$ 7,749.00$ 9,089.00$ 6,779.25$ 7,750.00$ 1,550.00$ 7,750.00$ LATV filming meetings $5,750; Zoom $2,000 226-41950-570 Office Equipment 41,511.57$ 4,128.98$ -$ 11,467.74$ 1,000.00$ -$ 52,533.04$ 16,134.22$ 13,330.53$ 21,976.22$ 12,810.00$ 4,539.99$ 10,750.00$ 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$ -$ 1,788$ -$ -$ -$ 3,575$ -$ -$ 1,788$ -$ -$ -$ PUBLIC SAFETY AID FUND REVENUES Revenues 240-42300-33422 Other State Grants & Aid -$ 176,529$ 88,265$ -$ -$ -$ -$ 176,529$ 88,265$ -$ -$ -$ PUBLIC SAFETY AID FUND EXPENDITURES Expenditures 240-42300-540 Heavy Machinery Capital -$ -$ 239,610$ -$ -$ -$ -$ -$ 239,610$ -$ -$ Page 14 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 2013 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 313-47000-31000 Washington Cty. Tax Settlement 67,000$ 64,000$ -$ -$ -$ -$ -$ PAID OFF 2023 313-47000-36210 Interest Income 48$ -$ -$ -$ -$ -$ -$ 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$ -$ 48,000$ -$ -$ PAID OFF IN 2023 313-47000-611 Long Term Debt Interest 2,790$ 930$ -$ 3,384$ -$ -$ 313-47000-620 Fiscal Agent s Fees 495$ -$ 371$ -$ -$ 63,285$ -$ 51,755$ -$ -$ -$ 2017 EQUIPMENT CERTIFICATE FUND REVENUES Revenues 317-47000-31000 Washington Cty. Tax Settlement 34,524$ 34,524$ 34,524$ -$ 34,524$ -$ -$ -$ 2017 EQUIPMENT CERTIFICATE FUND EXPENDITURES Expenditures 317-47000-601 Long Term Debt Principal 32,000$ 10,667$ PAID OFF IN 2022 317-47000-611 Long Term Debt Interest 880$ 293$ 317-47000-620 Fiscal Agent s Fees -$ -$ 32,880$ -$ 10,960$ -$ -$ -$ 2018 G.O. STREET RECONSTRUCTION FUND REVENUE Revenues 318-47000-31000 Washington Cty. Tax Settlement 344,531$ 342,536$ 345,634$ 338,521$ 343,166$ 156,573$ 340,541$ Payoff 2033 318-47000-36210 Interest Income 145$ 1,291$ 2,472$ 1,303$ -$ -$ -$ First Call Date for Refinancing 12/15/2025 318-47000-39203 Transfer from Other Funds 24,869$ -$ -$ 8,290$ -$ -$ -$ 344,531$ 343,827$ 345,634$ 338,521$ 343,166$ 156,573$ 340,541$ Expenditures 2018 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 318-47000-601 Long Term Debt Principal 230,000$ 235,000$ 245,000$ 229,000$ 250,000$ -$ 289,663$ $3,835,000 original issue 318-47000-611 Long Term Debt Interest 98,125$ 91,225$ 84,175$ 97,885$ 76,825$ 38,413$ 34,663$ 318-47000-620 Fiscal Agent Fees 495$ 495$ 4,045$ 1,205$ 500$ 1,045$ increase for arbitrage report 2028 328,620$ 333,220$ 328,090$ 327,325$ 39,458$ 324,325$ Page 15 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 2024 G.O. STREET RECONSTRUCTION FUND REVENUES 324-47000-31000 Washington Cty. Tax Settlement 115,703$ -$ 187,828$ $175,000 from project savings to reduce levy 324-47000-36210 Interest Income 54,051$ -$ 3,168$ -$ 324-47000-39310 Bond Proceeds-GO Bond -$ -$ -$ -$ -$ 54,051$ -$ 115,703$ 3,168$ 187,828$ 2024 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 324-47000-601 Long Term Debt Principal -$ -$ 180,000$ 267,775$ $4,000,000 original issue 324-47000-611 Long Term Debt Interest -$ -$ 159,150$ 193,944$ 77,775$ 324-47000-620 Fiscal Agents Fees 495$ 495$ 500$ 475$ -$ 2029 increase for arbitrage report -$ -$ 495$ 495$ 339,650$ 194,419$ 345,550$ 2025 EQUIPMENT BOND REVENUES SERIES 2025A 325-47000-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 36,739$ -$ 37,983$ 325-47000-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ 325-47000-39310 Bond Proceeds-GO Bond -$ -$ 340,000$ -$ 640,000$ -$ -$ -$ 340,000$ -$ 36,739$ 640,000$ 37,983$ 2025 EQUIPMENT BOND EXPENDITURES SERIES 2025A 325-47000-601 Long Term Debt Principal -$ 29,587$ 325-47000-611 Long Term Debt Interest 7,568$ 6,587$ -$ -$ -$ -$ -$ 7,568$ 36,174$ 2025 EQUIPMENT BOND REVENUES SERIES 2025B 325-47000-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 38,997$ -$ 39,205$ 325-47000-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ 325-47000-39310 Bond Proceeds-GO Bond -$ -$ 340,000$ -$ -$ 640,000$ -$ move to 406 Fund -$ -$ 340,000$ -$ 38,997$ 640,000$ 39,205$ 2025 EQUIPMENT BOND EXPENDITURES SERIES 2025B 325-47000-601 Long Term Debt Principal 37,140$ 31,706$ 325-47000-611 Long Term Debt Interest 7,568$ 6,169$ -$ -$ -$ -$ 37,140$ 7,568$ 37,875$ Page 16 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A CAPITAL INVESTMENT FUND REVENUES 401-48000-31000 Washington Cty. Tax Settlement 217,336$ 293,791$ 235,000$ 248,709$ 125,000$ -$ 140,000$ 401-48000-33640 Other Grants -$ -$ 21,750$ 7,250$ -$ 401-48000-36210 Interest Income 3,126$ 15,886$ 18,669$ 10,156$ 1,000$ -$ 401-48000-36230 Donations -$ -$ -$ 1,522$ -$ -$ 401-48000-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ -$ Total Capital Investment Fund Revenues 3,126$ 15,886$ 40,419$ 18,928$ 126,000$ -$ 140,000$ CAPITAL INVESTMENT FUND EXPENDITURES Administration 401-41000-312 Planning Services 5,771$ -$ -$ 1,924$ -$ -$ -$ 401-41000-520 Administration Capital to Bldgs 12,750$ -$ -$ 4,250$ -$ -$ -$ 401-41000-530 Administration Capital 236,700$ 92,500$ -$ 109,733$ 92,000$ -$ -$ Fire Improvements 401-42200-520 Fire Capital to Bldgs -$ 90,034$ -$ 30,011$ 15,500$ 73,775$ -$ 401-42200-530 Fire Capital Other than Buildings -$ -$ -$ -$ 76,041$ -$ -$ Public Works 401-43000-520 Public Works Capital to Bldgs -$ -$ -$ -$ 15,500$ -$ -$ 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 16,609$ -$ 49,067$ 21,892$ -$ -$ 25,000$ Community Center Kitchen Improvements 401-45180-530 Community Center Capital -$ -$ -$ -$ -$ -$ -$ General Improvements401-48000-101 Regular Wages & Salaries -$ -$ -$ -$ -$ -$ -$ 401-48000-303 Engineering Fees -$ 20,859$ 174,210$ 65,023$ 30,000$ 40,939$ -$ 401-48000-308 Other Professional Services -$ 31,200$ (9,600)$ 7,200$ -$ 16,287$ -$ 401-48000-312 Planning Services -$ -$ -$ -$ -$ -$ -$ 401-48000-435 Misc. Expense 12,000$ -$ -$ 4,000$ -$ -$ -$ 401-48000-438 Misc. Contractual -$ -$ -$ -$ -$ -$ -$ 401-48000-520 Capital Improvements to Bldgs. -$ -$ -$ -$ -$ -$ 18,000$ Community Center Door Locks 401-48000-530 Capital Imp Other Than Bldgs. 7,800$ -$ 117,429$ 41,743$ -$ -$ 230,000$ 2025 LCCMR Grant Match 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 285,859$ 234,593$ 331,106$ 283,853$ 229,041$ 131,001$ 273,000$ Page 17 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PARK INVESTMENT FUND REVENUES Revenues 404-48000-31000 Washington Cty. Tax Settlement 20,000$ 20,000$ 60,000$ 27,562$ 40,000$ 20,000$ 25,000$ 404-48000-33422 Other State Grants & Aids 10,125$ 101,250$ -$ 25,200$ -$ 101,250$ 404-48000-33640 Other Grants -$ -$ -$ -$ -$ -$ 404-48000-34780 Park Dedication Fees -$ 30,000$ -$ 6,600$ -$ 24,000$ -$ 404-48000-36210 Interest Income 620$ 3,146$ 2,169$ 1,285$ 66$ -$ 404-48000-36230 Donations 7,949$ 10,000$ -$ 4,688$ -$ 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$ 275,000$ 105,405$ -$ -$ Total Park Investment Fund Revenues 38,694$ 311,016$ 337,169$ 170,740$ 40,066$ 155,250$ 25,000$ PARK INVESTMENT FUND EXPENDITURES Expenditures 404-48000-210 Operating Supplies -$ -$ -$ -$ -$ -$ -$ 404-48000-302 Surveying -$ -$ -$ -$ -$ -$ -$ 404-48000-303 Engineering Fees -$ -$ 75,770$ 25,257$ -$ 2,565$ -$ 404-48000-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 404-48000-308 Other Professional Services -$ -$ 410$ 137$ -$ 410$ -$ 404-48000-312 Planning Services 1,050$ 4,500$ -$ 1,850$ -$ -$ -$ 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. 37,613$ 345,445$ 308,252$ 230,437$ 93,000$ 111,436$ 25,000$ Gateway Trail @ Annex 404-48000-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Park Investment Fund Expenditures 38,663$ 349,945$ 384,432$ 257,680$ 93,000$ 114,411$ 25,000$ Page 18 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PUBLIC WORKS FUND Revenues 406-48500-31000 Washington Cty. Tax Settlement 87,800$ -$ 110,000$ 71,122$ 125,000$ 62,500$ 50,000$ 406-48500-36210 Interest Income 821$ 3,958$ 11,310$ 3,349$ 1,061$ -$ 406-48500-36230 Donations -$ -$ -$ -$ -$ -$ 406-48000-33422 Other State Grants & Aids -$ -$ -$ -$ -$ -$ 406-48500-36250 Misc. Refund -$ -$ -$ -$ -$ -$ 406-48500-36260 Sale of Equipment -$ 18,851$ 45,100$ 23,898$ -$ 70,250$ 406-48500-39200 Interfund Operating Transfer -$ -$ 466,000$ 116,500$ -$ Total Public Works Fund Revenues 88,621$ 22,809$ 632,410$ 214,869$ 126,061$ 132,750$ 50,000$ PUBLIC WORKS FUND Expenditures 406-48500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 406-48500-319 Other Services -$ -$ -$ -$ -$ 13,250$ -$ 406-48500-340 Advertising -$ -$ -$ -$ -$ -$ -$ 406-48500-540 Heavy Machinery Capital 204,506$ 73,019$ 111,515$ 129,680$ 592,296$ 1,085,662$ -$ 406-48500-550 Motor Vehicles Capital -$ -$ 174,146$ 58,049$ -$ 4,916$ 40,000$ Utility Trailer, Skid Steet Trailer, Pressure Washer 406-48500-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ 406-48500-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 406-48500-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Public Works Fund Expenditures 204,506$ 73,019$ 285,661$ 187,729$ 592,296$ 1,103,828$ 40,000$ Page 19 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A LOCAL ROAD IMPROVEMENT FUND REVENUES Revenues 408-43100-31000 Washington Cty. Tax Settlement 216,860$ 212,012$ 375,000$ 289,137$ 440,000$ 220,000$ 451,708$ 408-43100-33422 Other State Grants & Aids 17,744$ -$ 69,413$ 35,702$ 74,315$ 74,315$ small cities assistance grant 408-43100-34304 Reimbursement for Services -$ -$ -$ -$ -$ -$ 408-43100-36100 Special Assessments -$ 197$ 7,787$ 66$ -$ 5,119$ 408-43100-36210 Interest Income 4,655$ 11,889$ 28,718$ 6,947$ 15,795$ -$ 408-43100-39203 Transfer from Other Funds -$ -$ -$ 26,667$ -$ 49,065$ 408-43100-39310 Proceeds-Gen Obligation Bond -$ -$ 3,868,542$ -$ -$ -$ 408-43100-36250 Misc. Refund -$ -$ -$ -$ -$ -$ Total Local Road Improvement Fund Revenues 239,259$ 224,098$ 4,349,459$ 358,519$ 530,110$ 274,184$ 526,023$ LOCAL ROAD IMPROVEMENT FUND EXPENDITURES Expenditures 408-43100-303 Engineering Fees 141,479$ 186,534$ 382,958$ 182,935$ -$ 31,191$ 175,000$ 2026 Road Project 408-43100-319 Other Services -$ -$ 375$ 125$ -$ -$ -$ 408-43100-351 Legal Notices Publishing -$ -$ 59$ 20$ -$ -$ -$ 408-43100-530 Capital Impr Other Than Bldgs. 453,591$ 834,301$ 2,814,847$ 1,051,530$ 665,000$ 250,733$ 700,000$ 2026 Road Project 408-43100-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Local Road Improvement Fund Expenditures 595,070$ 1,020,835$ 3,198,239$ 1,234,610$ 665,000$ 281,924$ 875,000$ Page 20 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A FIRE DEPARTMENT FUND Revenues 410-48500-31000 Washington Cty. Tax Settlement 87,800$ -$ 110,000$ 71,122$ -$ 62,500$ 50,000$ 410-48500-36210 Interest Income 821$ 3,958$ 11,310$ 3,349$ -$ -$ 410-48500-36230 Donations -$ -$ -$ -$ -$ -$ 410-48000-33422 Other State Grants & Aids -$ -$ -$ -$ -$ -$ 410-48500-36250 Misc. Refund -$ -$ -$ -$ -$ -$ 410-48500-36260 Sale of Equipment -$ 18,851$ 45,100$ 23,898$ -$ 70,250$ 410-48500-39200 Interfund Operating Transfer -$ -$ 466,000$ 116,500$ -$ Total Fire Department Fund Revenues 88,621$ 22,809$ 632,410$ 214,869$ -$ 132,750$ 50,000$ FIRE DEPARTMENT FUND Expenditures 410-48500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 410-48500-319 Other Services -$ -$ -$ -$ -$ 13,250$ -$ 410-48500-340 Advertising -$ -$ -$ -$ -$ -$ -$ 410-48500-540 Heavy Machinery Capital 204,506$ 73,019$ 111,515$ 129,680$ -$ 1,085,662$ 68,000$ 410-48500-550 Motor Vehicles Capital -$ -$ 174,146$ 58,049$ -$ 4,916$ -$ 410-48500-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ 410-48500-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 410-48500-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Fire Department Fund Expenditures 204,506$ 73,019$ 285,661$ 187,729$ -$ 1,103,828$ 68,000$ Page 21 of 26 8/1/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PUBLIC SAFETY BUILDING FUND Revenues 412-48500-31000 Washington Cty. Tax Settlement 87,800$ -$ 110,000$ 71,122$ -$ 62,500$ 25,000$ 412-48500-36210 Interest Income 821$ 3,958$ 11,310$ 3,349$ -$ -$ 412-48500-36230 Donations -$ -$ -$ -$ -$ -$ 412-48000-33422 Other State Grants & Aids -$ -$ -$ -$ -$ -$ 412-48500-36250 Misc. Refund -$ -$ -$ -$ -$ -$ 412-48500-36260 Sale of Equipment -$ 18,851$ 45,100$ 23,898$ -$ 70,250$ 412-48500-39200 Interfund Operating Transfer -$ -$ 466,000$ 116,500$ -$ Total Public Safety Building Fund Revenues 88,621$ 22,809$ 632,410$ 214,869$ -$ 132,750$ 25,000$ PUBLIC SAFETY BUILDING FUND Expenditures 412-48500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 412-48500-319 Other Services -$ -$ -$ -$ -$ 13,250$ -$ 412-48500-340 Advertising -$ -$ -$ -$ -$ -$ -$ 412-48500-540 Heavy Machinery Capital 204,506$ 73,019$ 111,515$ 129,680$ -$ 1,085,662$ -$ 412-48500-550 Motor Vehicles Capital -$ -$ 174,146$ 58,049$ -$ 4,916$ 12,000$ 412-48500-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ 412-48500-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 412-48500-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Public Safety Building Fund Expenditures 204,506$ 73,019$ 285,661$ 187,729$ -$ 1,103,828$ 12,000$ Total Levy Washington City. Tax Settlement 2,220,598$ 2,377,761$ 2,622,385$ 2,401,148$ 2,994,515$ 1,569,576$ 3,313,652$ increase/(decrease) over 2024 Page 22 of 26 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Capital Improvement Fund 401 5 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 2024 2025 2026 2027 2028 2029 2030 2031 2032 12 Actual Approved Projected 13 REVENUE 14 Property taxes 235,000 125,000 140,000 143,500 147,088 150,765 154,534 158,397 162,357 15 Intergovernmental - - - - - - - - - 16 Charges for services - - - - - - - - - 17 Special assessments - - - - - - - - - 18 Investment Income 1,500 1,000 - - - - - - 19 Sale of capital assets - - - - - - - - - 20 Refunds and Reimbursements - - - - - - - - - 21 Park Dedication Fees - - - - - - - - - 22 Rental and lease income - - - - - - - - - 23 Transfer from General Fund - - - - - - - - - 24 Miscellaneous Revenue - - - - - - - - - 25 Total Revenue 236,500 126,000 140,000 143,500 147,088 150,765 154,534 158,397 162,357 26 27 EXPENSES 28 Total Current - - - - - - - - - 29 Payables internet - - - - - - - - - 30 Total Capital Projects 312,525 229,041 273,000 414,000 135,000 31,633 154,016 50,000 280,947 31 Total Expenses 312,525 229,041 273,000 414,000 135,000 31,633 154,016 50,000 280,947 32 33 Revenue Over / (Under) Expenses (76,025) (103,041) (133,000) (270,500) 12,088 119,132 518 108,397 (118,590) 34 35 OTHER FINANCING SOURCES / (USES) 36 Bond Proceeds - - - - - - - - - 37 Bond premium - - - - - - - - - 38 Transfers In - - - - - - - - - 39 Transfers Out (150,000) - - - - - - - - 40 Total Other Sources / (Uses)(150,000) - - - - - - - - 41 42 Prior Period Adjustments - - - - - - - - - 43 Ending Fund Balance 556,867 453,826 320,826 50,326 62,414 181,546 182,064 290,461 171,871 44CASH FLOW ANALYSIS 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Capital Improvement Fund 401 5 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 45 2024 2025 2026 2027 2028 2029 2030 2031 2032 46 Priority Project#Capital Project Name Actual Approved Projected 47 n/a Community Center Kitchen Floor 25,000 48 2 A-008 Broadband Development Grants to MIDCO 92,000 300,000 49 n/a Community Center Hall Floor 25,000 50 Communty Center Ceiling Tiles 25,000 51 2 CC-010 Community Center Improvements-Doors & security 52 CC-013 Community Center Hall HVAC Upgrades 50,000 53 2 A-012 County Ped & Bicycle Accomodations 54 2 CC-013 Council Chambers remodel 55 1 F-039 56 3 SW-003 Bliss Additions Stormwater plan 122,525 135,000 57 1 Community Center Roof Replacement 60,000 100,000 58 2 SW-003 Gateway Trail 30,000 230,000 59 n/a CC-017 Additional Comm Cent Elec Locks 18,000 24,016 60 2 CC-014 Security Improvements CCTV for Park 14,000 61 n/a F-009 new Warning Sirens 31,633 62 2 CC-018 Community Center Design & Planning 280,947 63 Warming House Roof Replacement 30,000 64 Warming House ADA Updates 50,000 65 n/a F-035 Air Containment Unit 66 Cold Storage Building 130,000 31,000 67 CIP placeholder - SERVER REPLACEMENT 68 Total Capital Projects 312,525 153,000 273,000 414,000 135,000 31,633 154,016 50,000 280,947 CAPITAL IMPROVEMENT CAPITAL OUTLAY 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Park Improvement Fund 404 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 2024 2025 2026 2027 2028 2029 2030 2031 2032 12 Actual Approved Projected 13 REVENUE 14 Property taxes 60,000 40,000 25,000 25,625 26,266 26,923 27,596 28,286 28,993 15 Intergovernmental - - - - - - - - - 16 Charges for services - - - - - - - - - 17 Special Assessments - - - - - - - - - 18 Investment Income 66 66 - - - - - - 19 Sale of capital assets - - - - - - - - - 20 Refunds and Reimbursements - - - - - - - - - 21 Park Dedication Fees 24,000 - - - - - - - - 22 Rental and lease income - - - - - - - - - 23 Transfer from General Fund 125,000 - - - - - - - - 24 Miscellaneous Revenue - - - - - - - - - 25 Total Revenue 209,066 40,066 25,000 25,625 26,266 26,923 27,596 28,286 28,993 26 27 EXPENSES 28 Total Current - - - - - - - - - 29 Payables internet - - - - - - - - - 30 Total Capital Projects 335,000 115,000 25,000 14,674 200,000 40,000 117,391 - - 31 Total Expenses 335,000 115,000 25,000 14,674 200,000 40,000 117,391 - - 32 33 Revenue Over / (Under) Expenses (125,934) (74,934) - 10,951 (173,734) (13,077) (89,795) 28,286 28,993 34 35 OTHER FINANCING SOURCES / (USES) 36 Bond Proceeds - - - - - - - - - 37 Bond premium - - - - - - - - - 38 Transfers In 150,000 - - - - - - - - 39 Transfers Out - - - - - - - - - 40 Total Other Sources / (Uses)150,000 - - - - - - - - 41 42 Prior Period Adjustments - - - - - - - - - 43 Ending Fund Balance 87,993 13,059 13,059 24,010 (149,724) (162,801) (252,596) (224,310) (195,317) 44CASH FLOW ANALYSIS 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Park Improvement Fund 404 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 45 2024 2025 2026 2027 2028 2029 2030 2031 2032 46 Priority Project #Capital Project Name Actual Approved Projected 47 48 PR-043 Community Center Park-concrete, grill, table, benches 49 PR-048 Lilleskogen Praire/Wetland Restoration Project 50 PR-054 Lilleskogen Park Picnic Shelter 51 PR-060 Park Planning 52 PR-055 Hay Lake Park - sign 53 PR-057 Playground Equipment - Community Center Park 54 PR-057 Replace rink boards 55 PR-061 Park signage at Orwell Park (Liten) 56 PR-058 Tennis Court/Pickle Ball - repaint 335,000 115,000 57 PR-063 Gateway Trail Improvements @ Annex 25,000 58 PR-066 Expanded Pleasure Rink 14,674 59 PR-064 Playground Equipment - Erickson ballfield 100,000 60 PR-050 Ballfield Reconstruction - Erickson ballfield 40,000 61 PR-059 Hay Lake Park Shelter water & doors 117,391 62 Wayne Erickson Pavillion/Storage 100,000 63 PR-044 Nature park trails 64 65 CIP Place Holder 66 Total Capital Projects 335,000 115,000 25,000 14,674 200,000 40,000 117,391 - - PARK IMPROVEMENT CAPITAL OUTLAY 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Public Works Fund 406 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 2024 2025 2026 2027 2028 2029 2030 2031 2032 12 Actual Approved Projected 13 REVENUE 14 Property taxes 110,000 125,000 50,000 51,250 52,531 53,844 55,190 56,570 57,984 15 Intergovernmental - - - - - - - - - 16 Charges for services - - - - - - - - - 17 Special assessments - - - - - - - - - 18 Investment Income 1,045 1,061 - - - - - - 19 Sale of capital assets 45,219 70,250 - - - - - - 20 Refunds and Reimbursements - - - - - - - - - 21 Park Dedication Fees - - - - - - - - - 22 Rental and lease income - - - - - - - - - 23 Transfer from General Fund - - - - - - - - - 24 Miscellaneous Revenue - - - - - - - - - 25 Total Revenue 156,264 196,311 50,000 51,250 52,531 53,844 55,190 56,570 57,984 26 27 EXPENSES - Paid in debt service fund 28 Total Current - - - - - - - - - 29 Payables internet - - - - - - - - - 30 Total Capital Projects 527,721 1,256,124 40,000 425,000 104,000 467,000 306,000 62,000 - 31 Total Expenses 527,721 1,256,124 40,000 425,000 104,000 467,000 306,000 62,000 - 32 33 Revenue Over / (Under) Expenses (371,457) (1,059,813) 10,000 (373,750) (51,469) (413,156) (250,810) (5,430) 57,984 34 35 OTHER FINANCING SOURCES / (USES) 36 Bond Proceeds 340,000 300,000 - 400,000 - 450,000 300,000 - 350,000 37 Bond premium - - - - - - - - - 38 Transfers In 446,422 - - - - - - - - 39 Transfers Out - - (50,000) - - - - - - 40 Total Other Sources / (Uses) 786,422 300,000 (50,000) 400,000 - 450,000 300,000 - 350,000 41 42 Prior Period Adjustments - - - - - - - - - 43 Ending Fund Balance 562,586 (197,227) (237,227) (210,977) (262,446) (225,602) (176,412) (181,842) 226,142 44CASH FLOW ANALYSIS 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Public Works Fund 406 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 45 2024 2025 2026 2027 2028 2029 2030 2031 2032 46 Priority Project #Capital Project Name Actual Approved Projected 47 PW-014 John Deere 6130M (2021) tractor w/ attachments 48 49 PW-017 Wall Panel Joint Replacement Fire Hall-leaking 50 PW-015 New Holland 325 Skid Steer (2024) 60,368 51 PW-021 Ford F550 Dump Truck (2024) 100,312 52 PW-028 Equipment Attachments (fit skid, loader, tractor) 22,956 53 PW-012 203-11 Mack Dump Truck/Plow Replacement (2011) 305,509 54 PW-027 Addition Vehicle (truck for addl FT or PT staff) 60,000 55 PW-029 PJ Skid Trailer 14,000 lbs (2012) 20,000 56 PW-031 Utility Trailer 3,500 lbs (1998) 10,000 57 PW-007 312-08 Asphalt Patching Equipment Trailer (2008) 25,000 58 PW-011 202-17 Western Star Single Axle Truck/Plow (2017) 400,000 59 PW-018 101-18 Chev 1/2 ton pickup (2018) 44,000 60 PW-010 201-14 Mack Single Axle w/Plow (2014) 415,000 61 PW-019 102-19 Dodge 3500 SRW w/plow (2019) 52,000 62 PW-025 John Deere 1575 w/ broom and blower 115,000 63 PW-026 304-21 Kubota UTV (2021) 16,000 64 PW-020 103-21 Dodge 2500 w/plow (2021) 62,000 65 John Deere 324L Loader 175,000 66 Pressure Washer 10,000 67 68 69 70 Fire Lucas CPR device 71 Fire Holmatro 4050NCT Cutter Twin Line R-1 72 Fire Washer/extractor 20# 73 Fire Equipment 74 Fire Boat-1-24 - Boat and Trailer 38,192 75 Fire Utility-1-24 F150 Chief Vehicle 66,604 76 Fire Tender-2-25 2025 Feightliner Pumper/Tender 2,200 G 77 Fire Engine-1-25 2025 Kenworth Pumper 143,000 663,828 78 Fire 2003 Tanker 5178 Tender 2 Replacement 101,987 286,787 79 80 183,636 1,256,124 40,000 425,000 104,000 467,000 306,000 62,000 - EQUIPMENT REPLACEMENT CAPITAL OUTLAY 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Local Road Improvement Fund 408 4 5 Inflation Assumptions 6 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% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 12 Actual Approved Projected 13 REVENUE 14 Property taxes 375,000 440,000 451,708 463,001 474,576 486,440 498,601 511,066 523,843 536,939 750,000 15 Intergovernmental 63,082 44,742 74,315 75,801 77,317 78,863 80,440 82,049 83,690 85,364 87,071 16 Charges for services - - - - - - - - - - - 17 Special assessments - - - - - - - - - - - 18 Investment Income 2,334 10,000 - - - - - - - - 19 Sale of capital assets - - - - - - - - - - - 20 Refunds and Reimbursements - - - - - - - - - - - 21 Park Dedication Fees - - - - - - - - - - - 22 Rental and lease income - - - - - - - - - - - 23 Transfer from General Fund - - - - - - - - - - - 24 Miscellaneous Revenue - - - - - - - - - - - 25 Total Revenue 440,416 494,742 526,023 538,802 551,893 565,303 579,041 593,115 607,533 622,303 837,071 26 27 EXPENSES 28 Total Current - - - - - - - - - - - 29 Payables internet - - - - - - - - - - - 30 Total Capital Projects 3,840,745 610,000 875,000 625,000 625,000 - 1,100,000 600,000 600,000 4,000,000 750,000 31 Total Expenses 3,840,745 610,000 875,000 625,000 625,000 - 1,100,000 600,000 600,000 4,000,000 750,000 32 33 Revenue Over / (Under) Expenses (3,400,329) (115,258) (348,977) (86,198) (73,107) 565,303 (520,959) (6,885) 7,533 (3,377,697) 87,071 34 35 OTHER FINANCING SOURCES / (USES) 36 Bond Proceeds 3,862,403 - - - - - - - 3,000,000 - 37 Bond premium - - - - - - - - - - - 38 Transfers In - - - - - - - - - - - 39 Transfers Out - - - - - - - - - - - 40 Total Other Sources / (Uses) 3,862,403 - - - - - - - - 3,000,000 - 41 42 Prior Period Adjustments - - - - - - - - - - - 43 Ending Fund Balance 626,946 511,688 162,711 76,513 3,406 568,709 47,750 40,865 48,398 (329,299) (242,228) 44 CASH FLOW ANALYSIS 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Local Road Improvement Fund 408 4 5 Inflation Assumptions 6 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% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 45 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 46 Priority Project #Capital Project Name Actual Approved Projected 47 48 PW-061 Soil Borings for 2024 & 2025 49 PW-062 Soil Borings for 2026 & 2027 50 PW-069 Soil Borings for 2028 & 2029 51 Soil Borings for 2030 & 2031 52 PW-070 Engineering Fees 53 PW-043 2022 Local Road Improvement Project 600,000 54 PW-043 2023 Local Road Improvement Project 4,000,000 55 PW-056 2024 Local Road Improvement Project 3,385,745 750,000 56 PW-053 2025 Local Road Improvement Project 610,000 57 PW-035 2026 Local Road Improvement Project 875,000 58 PW-057 2027 Local Road Improvement Project 625,000 59 PW-036 2028 Local Road Improvement Project 625,000 60 PW-060 2029 Local Road Improvement Project - 61 PW-072 2030 Local Road Improvement Project 1,100,000 62 PW-073 2031 Local Road Improvement Project 600,000 63 PW-050 2023 Seal Coat & Crack Filling Project 64 PW-2024 Seal Coat & Crack Filling Project 455,000 65 PW-052 2025 Seal Coat & Crack Filling Project 66 PW-051 2026 Seal Coat & Crack Filling Project 67 PW-060 2027 Seal Coat & Crack Filling Project 68 2028 Seal Coat & Crack Filling Project 69 2029 Seal Coat & Crack Filling Project 70 2030 Seal Coat & Crack Filling Project 71 2031 Seal Coat & Crack Filling Project 72 73 74 75 76 77 Total Capital Projects 3,840,745 610,000 875,000 625,000 625,000 - 1,100,000 600,000 600,000 4,000,000 750,000 LOCAL ROAD IMPROVEMENT CAPITAL OUTLAY 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Fire Department Fund 410 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 2024 2025 2026 2027 2028 2029 2030 2031 2032 12 Actual Approved Projected 13 REVENUE 14 Property taxes - - 50,000 51,250 52,531 53,844 55,190 56,570 57,984 15 Intergovermental - - - - - - - - 16 Charges for services - - - - - - - - 17 Special assessments - - - - - - - - 18 Investment Income - - - - - - - - 19 Sale of capital assets - - - - - - - - 20 Refunds and Reimbursements - - - - - - - - 21 Park Dedication Fees - - - - - - - - 22 Rental and lease income - - - - - - - - 23 Transfer from General Fund - - - - - - - - 24 Miscellaneous Revenue - - - - - - - - 25 Total Revenue - - 50,000 51,250 52,531 53,844 55,190 56,570 57,984 26 27 EXPENSES 28 Total Current - - - - - - - - 29 Payables internet - - - - - - - - 30 Total Capital Projects - - 68,000 7,000 10,500 - 350,000 50,000 - 31 Total Expenses - - 68,000 7,000 10,500 - 350,000 50,000 - 32 33 Revenue Over / (Under) Expenses - - (18,000) 44,250 42,031 53,844 (294,810) 6,570 57,984 34 35 OTHER FINANCING SOURCES / (USES) 36 Bond Proceeds - - - - - - - - - 37 Bond premium - - - - - - - - - 38 Transfers In - - 25,000 - - - - - - 39 Transfers Out - - - - - - - - 40 Total Other Sources / (Uses) - - - - - - - - 41 42 Prior Period Adjustments - - - - - - - - - 43 Ending Fund Balance - - (18,000) 26,250 68,281 122,125 (172,685) (166,115) (108,131) 44 CASH FLOW ANALYSIS 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 Fire Department Fund 410 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 45 2024 2025 2026 2027 2028 2029 2030 2031 2032 46 Priority Project #Capital Project Name Actual Approved Projected 47 48 Three APX7000 Digital Portable Radios 18,000 49 12 SCBA & thermal imaging cameras 51 Radio Replacement 51 Thermal Camera FLIR K65, E-1 7,000 52 Thermal Camera FLIR K65, E-2 7,000 53 Thermal Camera FLIR K65, B-1 7,000 54 Thermal Camera FLIR K2, E-1 7,000 55 Zoll Monitor/Defib 36,000 56 Battery Jaws of Life Set E-2 61 Washer/extractor 30# 62 RamAir Dryer 63 Air Containment Unit 10,500 63 SCBA Compressor & Storage Bottles 61 62 Vehicles 63 Boat-1-24 - Boat and Trailer 64 Utility-1-24 F150 Chief Vehicle 65 Tender-2-25 2025 Feightliner Pumper/Tender 2,200 G 66 Engine-1-25 2025 Kenworth Pumper 67 UTV-1-12 Polar Ranger 6x6 UTV w/ Trailer 43,000 68 Rescue-1-10 2010 Ford F550 Rescue 350,000 69 Tender-1-15 2015 Freightliner 70 Brush-1-18 Ford F350 Wildland Fire Truck 71 Engine-2-13 2013 Pumper Truck -Engine 2 72 73 74 75 76 77 78 Total Capital Projects - - 68,000 7,000 10,500 - 350,000 50,000 - LOCAL ROAD IMPROVEMENT CAPITAL OUTLAY 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 PW/FD Building Fund 412 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 2024 2025 2026 2027 2028 2029 2030 2031 2032 12 Actual Approved Projected 13 REVENUE 14 Property taxes - - 25,000 25,625 26,266 26,923 27,596 28,286 28,993 15 Intergovermental - - - - - - - - 16 Charges for services - - - - - - - - 17 Special assessments - - - - - - - - 18 Investment Income - - - - - - - - 19 Sale of capital assets - - - - - - - - 20 Refunds and Reimbursements - - - - - - - - 21 Park Dedication Fees - - - - - - - - 22 Rental and lease income - - - - - - - - 23 Transfer from General Fund - - - - - - - - 24 Miscellaneous Revenue - - - - - - - - 25 Total Revenue - - 25,000 25,625 26,266 26,923 27,596 28,286 28,993 26 27 EXPENSES 28 Total Current - - - - - - - - 29 Payables internet - - - - - - - - 30 Total Capital Projects - - 12,000 30,000 - - 100,000 - - 31 Total Expenses - - 12,000 30,000 - - 100,000 - - 32 33 Revenue Over / (Under) Expenses - - 13,000 (4,375) 26,266 26,923 (72,404) 28,286 28,993 34 35 OTHER FINANCING SOURCES / (USES) 36 Bond Proceeds - - - - - - - - - 37 Bond premium - - - - - - - - - 38 Transfers In - - - - - - - - - 39 Transfers Out - - - - - - - - 40 Total Other Sources / (Uses) - - - - - - - - 41 42 Prior Period Adjustments - - - - - - - - - 43 Ending Fund Balance - - 13,000 8,625 34,891 61,814 (10,590) 17,696 46,689 44 CASH FLOW ANALYSIS 1 CITY OF SCANDIA 2 Capital Improvement Plan 3 PW/FD Building Fund 412 4 5 Inflation Assumptions 6 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 45 2024 2025 2026 2027 2028 2029 2030 2031 2032 46 Priority Project #Capital Project Name Actual Approved Projected 47 48 Back-up Generator - 49 Fire Truck Bay Floor Coating 20,000 50 Well - Potable - Fire/PW 51 Well - Potable - Fire/PW - pump only 12,000 - 52 Well - Fire - High Volume truck fill Casing 53 Well - Fire - pump only 54 Security Cameras - Fire/PW 55 Door Access System - Fire/PW 56 Fire Hall / PW LED retrofit 57 Parking lot Re-pave 58 HVAC - Fire - 3 Office, 3 make-up, 3 radiant Tube Units 59 Roof - Fire/PW 60 Building - Fire/PW 61 Cold storage building for Fire/PW 62 Panel Joint Replacement - Fire/PW 63 Building Exterior Sealing - Fire/PW 64 Fire/PW - 1998 Federal Thunderbeam Siren 65 Siren Lofton/232 66 Bliss - 1998 Federal Thunderbeam Siren 67 Additional Sever weather Siren 68 Station Exhaust Removal System 69 Second Fire Station 70 Fire side Air Exchanger 72 73 Air Cpmpressor 10,000 73 Salt Storage Building Expansion 100,000 74 75 76 77 78 Total Capital Projects - - 12,000 30,000 - - 100,000 - - LOCAL ROAD IMPROVEMENT CAPITAL OUTLAY 1 CITY OF SCANDIA 2 Summary Budget 3 12/31/2024 4 5 Inflation Assumptions 804,673 829,090 862,615 888,494 6 Revenue (Non-property tax) 2.00% 2.00%2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50%1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00%3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor (from last june) 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 11 GENERAL FUND 2024 2025 2026 2027 2028 2029 2030 2031 2032 12 Actual Approved Projected 13 REVENUE 14 General Property Tax-Current 1,865,918 1,893,907 1,956,387 2,005,297 2,055,429 2,106,815 2,159,485 2,213,472 2,268,809 15 Other taxes 134,357 149,179 141,000 143,820 146,696 149,630 152,623 155,675 158,789 16 Intergovernmental 83,919 69,000 69,000 70,380 71,788 73,224 74,688 76,182 77,706 17 Grants - - - - - - - - - 18 Franchise fees - - - - - - - - - 19 Licenses and Permits 179,100 183,100 198,100 202,062 206,103 210,225 214,430 218,719 223,093 20 Charges for Services 57,074 58,813 78,607 80,179 81,783 83,419 85,087 86,789 88,525 21 Fines & Forfeits 7,000 6,000 6,000 6,120 6,242 6,367 6,494 6,624 6,756 22 Interest Earnings 30,000 40,000 40,600 41,209 41,827 42,454 43,091 43,737 23 Miscellaneous Revenues 11,000 9,500 10,000 10,200 10,404 10,612 10,824 11,040 11,261 24 - - - - - - - - - 25 Total Revenue 2,338,368 2,399,499 2,499,094 2,558,658 2,619,654 2,682,119 2,746,085 2,811,592 2,878,676 26 27 EXPENSES 28 Current 29 General Government 714,744 743,567 777,175 800,490 824,505 849,240 874,717 900,959 927,988 30 Public Safety 560,051 592,625 619,717 638,308 657,457 677,181 697,496 718,421 739,974 31 Public Works 815,044 821,200 856,233 881,920 908,378 935,629 963,698 992,609 1,022,387 32 Park and Recreation 209,226 211,437 211,491 217,835 224,370 231,101 238,034 245,175 252,530 33 Applied to Federal Grant - - - - - - - - - 34 Federal fund returned - - - - - - - - - 35 Capital Outlay - - - - - - - - - 36 - - - - - - - - - 37 Total Expenses 2,299,065 2,368,829 2,464,615 2,538,553 2,614,710 2,693,151 2,773,945 2,857,164 2,942,879 38 39 Revenues Over / (Under) Expenses 39,303 30,670 34,479 20,105 4,944 (11,032) (27,860) (45,572) (64,203) 40 41 OTHER FINANCING SOURCES / (USES) 42 Transfers In - - - - - - - - - 43 Contingency - - - - - - - - - 44 Sale of Fixed Assets - - - - - - - - - 45 Bond Proceeds - - - - - - - - - 46 Transfer in - - - - - - - - - 47 Transfer out to General Capital - - - - - - - - - 48 Transfer out to Local Road Improvement - - - - - - - - - 49 Transfers Out - - - - - - - - - 50 Total Other Sources / (Uses)- - - - - - - - - 51 52 Prior Period Adjustments 53 Ending General Fund Balance (FB)1,404,296 1,434,966 1,469,445 1,489,550 1,494,494 1,483,462 1,455,602 1,410,030 1,345,827 54 Restricted - - - - - - - - - 55 Unassigned 1,404,296 1,434,966 1,469,445 1,489,550 1,494,494 1,483,462 1,455,602 1,410,030 1,345,827 56 Fund Balance as a % of Next Year's Expenditures (net of contingency) 59.3% 58.2% 57.9% 57.0% 55.5% 53.5% 50.9% 47.9% 44.4% 57 1 CITY OF SCANDIA 2 Summary Budget 3 12/31/2024 4 5 Inflation Assumptions 804,673 829,090 862,615 888,494 6 Revenue (Non-property tax) 2.00% 2.00%2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 7 Interest Earnings 1.50% 1.50%1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 8 Expenses 3.00% 3.00%3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 9 CIP Inflation Factor (from last june) 6.78% 3.30% 2.66% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 10 58 Levy by Type 2024 2025 2026 2027 2028 2029 2030 2031 2032 59 Approved Projected 60 General Fund Operating Tax Levy 1,865,918 1,893,907 1,956,387 2,005,297 2,055,429 2,106,815 2,159,485 2,213,472 2,268,809 61 Annual Increase 0.00% 1.50% 3.30% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 62 63 ANNUAL DEBT LEVIES BY BOND ISSUE-FUTURE 64 65 Capital Improvement Bond Proceeds (401) - - - - - - - - - 66 Park Improvement Bond Proceeds (404) - - - - - - - - - 67 Public Works Bond Proceeds (406) 340,000 300,000 - 400,000 - 450,000 300,000 - 350,000 68 Local Road Improvement Bond Proceeds (408) 3,974,972 - - - - - - - - 69 Fire Department Bond Proceeds (410) - - - - - - - - - 70 PW/FD Building Bond Proceeds (412) - - - - - - - - - 71 72 Total Annual Debt Issuance 4,314,972 300,000 - 400,000 - 450,000 300,000 - 350,000 73 74 OTHER SPECIAL TAX LEVIES 75 76 Capital Improvement Debt Levy (401) - - - - - - - - - 77 Park Improvement Debt Levy (404) - - - - - - - - - 78 Public Works Debt Levy (406) - 38,997 37,983 37,029 61,364 60,410 84,747 114,129 113,163 79 Local Road Improvement Debt Levy (408) 345,634 455,290 528,369 583,106 652,319 701,006 699,116 701,951 704,051 80 Fire Department Debt Levy (410) - - 39,205 38,102 37,000 35,885 34,755 33,613 32,458 81 PW/FD Building Debt Levy (412) - - - - - - - - - 82 83 Total Annual Debt Levy 345,634 494,287 605,557 658,237 750,683 797,301 818,618 849,693 849,672 84 85 ANNUAL CAPITAL PROJECTS LEVIES 86 Capital Improvement Projects Levy (401) 235,000 125,000 140,000 143,500 147,088 150,765 154,534 158,397 162,357 87 Park Improvement Projects Levy (404) 60,000 40,000 25,000 25,625 26,266 26,923 27,596 28,286 28,993 88 Public Works Projects Levy (406) 110,000 125,000 50,000 51,250 52,531 53,844 55,190 56,570 57,984 89 Local Road Improvement Projects Levy (408) 375,000 440,000 451,708 463,001 474,576 486,440 498,601 511,066 523,843 90 Fire Department Projects Levy (410) - - 50,000 51,250 52,531 53,844 55,190 56,570 57,984 91 PW/FD Building Projects Levy (412) - - 25,000 25,625 26,266 26,923 27,596 28,286 28,993 92 Economic Devlopment Authority Levy 5,300 - 6,000 93 Tourism Levy 4,000 94 Total Other Special Levy 785,300 730,000 751,708 760,251 779,258 798,739 818,707 839,175 860,154 95 96 Total Tax Levy 2,996,852 3,118,194 3,313,652 3,423,785 3,585,370 3,702,855 3,796,810 3,902,340 3,978,635 97 Increase/(Decrease) in Total Tax Levy 6.89%4.05%6.27%3.32%4.72%3.28%2.54%2.78%1.96% 98 Less: Fiscal Disparities (107,857)(123,679)(121,889)(113,407)(117,622)(123,213)(127,189)(130,386)(134,022) 99 Net Levy to Taxpayers 2,888,995 2,994,515 3,191,764 3,310,378 3,467,748 3,579,642 3,669,621 3,771,954 3,844,613 100 Levy % Change 7.79% 3.65% 6.59% 3.72% 4.75% 3.23% 2.51% 2.79% 1.93% 101 Existing Tax Base 10,818,416 10,758,518 11,081,274 11,081,274 11,081,274 11,081,274 11,081,274 11,081,274 11,081,274 102 103 Tax Base % Change 6.80% -0.55% 3.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 104 New Net Tax Capacity 0 0 0 0 0 0 0 0 0 105 Total Net Tax Capacity 10,818,416 10,758,518 11,081,274 11,081,274 11,081,274 11,081,274 11,081,274 11,081,274 11,081,274 106 107 Tax Rate on Tax Capacity 26.704%27.834%28.803%29.874%31.294%32.304%33.116%34.039%34.695% 108 Tax Rate % Change 0.93% 4.23% 3.48% 3.72% 4.75% 3.23% 2.51% 2.79% 1.93% 109 Average Tax Rate since 2017 30.162% -2.23% 110 111 Existing Estimated Tax Base Inflation / (Deflation) 2.0% -1.3% 3.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%