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02. Truth in Taxation Hearing on the 2026 Budget and Property Tax Levy
Staff Report Date of Meeting: December 3, 2025 For: Honorable Mayor and Council From: Kyle Morell, City Administrator Subject: 2026 Draft Preliminary Budget Discussion Background: August 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, along with 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 the Public Works department. This separation of Public Works, the Fire Department, and the Public Safety Building enables us to better understand the cost of funding each department and the operating costs of 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 annual cost 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, representing a 6.59% increase 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 of $4,000 for the Tourism Committee to the budget. September Staff worked to revise the draft preliminary budget to limit the levy increase to the 3.3% that the Council requested at the August presentation. Minor cuts were made to the Fire Department and Public Works budgets. The General Fund Operating Levy was reduced by $43,541 in response to these cuts and to reduce the budget's cushion. The CIP funds were reviewed, with levy amounts reduced by $15,000 within the 401 General CIP Fund and $5,000 within the 404 Parks CIP Fund. Staff also performed a thorough review of the 2024 Street Project Bond fund to determine the amount of project savings remaining that can only be used to repay the debt. The fund review revealed that there are sufficient savings in the fund to use $200,000 to offset the 2026 debt service levy, rather than the $175,000 proposed in August, thereby reducing the debt service levy by $25,000. Small reductions were also made to the EDA and Tourism levies. These changes reduced the preliminary levy by $90,541, to $3,223,111, resulting in a total levy increase over 2025 of 3.36% I have added a column to the budget spreadsheets that shows the budget presented in September compared to the numbers presented in August. A majority of the line items remain unchanged, but some have been modified to meet the Council's requests. October The final levy amount remains unchanged. The city still plans to levy $3,223,111, which is a 3.36% increase over 2025. The MN Paid Leave employer contribution of 0.44% of employee wages was added to the budget. The required contribution is 0.88%, but employees will pay half through payroll deduction. This added $3,874.14 to the budget. A decrease in health insurance costs essentially canceled out this increase. I had planned for a 10% increase in health insurance premiums, but the 2026 rates will remain the same as in 2025. December Nothing has changed from the budget that was presented for review in October. The city still plans to levy $3,223,111, which is a 3.36% increase over 2025. Discussion: The following documents are attached for your review and comment: the 2026 Draft Final Budget and the Budget Presentation, which includes the CIP Fund documents and the summary budget worksheets. The Draft Final Budget does show the approved preliminary budget and the draft final budget amounts. Some budget line items have changed since preliminary approval. Staff are available to answer any questions the Council might have. Recommendation: No action is required from the Council at this time. The final budget resolution will be presented for approval at the Regular Council Meeting on December 16, 2025. Attachments: 2026 Preliminary Budget Presentation 2026 Preliminary Budget 2026 Preliminary Budget DECEMBER 03, 2025 Discussion Items from September Presentation Council approved a preliminary levy of $3,223,111, a 3.36% increase over 2025 MN Paid Leave contribution was not included in the preliminary levy; that adjustment has been made. Total City cost $3,874.14. 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 $120,000 tax levy to support recommended projects – reduced $5,000 from September Three projects totaling $273,000 Fund Balance will be used to make up the shortage Ending Fund Balance of $300,826 $453,826 Beginning Fund Balance Revenue $120,000 Levy $120,000 Total Expenses $25,000Community Center Kitchen Update $230,000 Community Center Trail – 2025 LCCMR $18,000 Community Center Door Lock Update $273,000 Total ($153,000)Revenue Over/(Under)Expenses $300,826 Ending Fund Balance 2026 Capital Improvement Funds 404 Park Fund $20,000 tax levy to support recommended projects – reduced $5,000 from August No projects scheduled for 2026 Ending Fund Balance of $33,059 $13,059 Beginning Fund Balance Revenue $20,000 Levy $20,000Total Expenses $0Total ($20,000)Revenue Over/(Under)Expenses $33,059 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 $530,688 $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 $181,711 $530,688 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 $181,711 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 One purchase totaling $18,000 Ending Fund Balance will be $7,000 + beginning balance UnknownBeginning Fund Balance Revenue $25,000 Levy $25,000 Total Expenses $18,000Potable Well Pump $18,000 Total $7,000Revenue Over/(Under)Expenses $7,000 Ending Fund Balance 2026 Preliminary Budget – Revenues The General Fund levy is projected to be $1,912,846, a $21,939 increase over 2025, or a 1.16% increase. This is an increase of $3,000 over the September levy number 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 $2,459,153. This represents a 2.49% increase over 2025 and a $600 increase compared to the September budget presentation. 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 includes $170,000 for contractual road maintenance and repair. This is in addition to the CIP projects Expenses were reduced $3,897 from the September presentation 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 budget flat. 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 $2,447,123. This is a 3.31% increase over 2025. General Fund Budget Summary Difference Sept to Dec 2026 December 2026 September 2025 $600$2,459,153$2,458,553$2,339,499Total General Fund Revenue ($3,897)$2,447,123$2,451,120$2,368,829Total General Fund Expenses $4,497$12,030$7,433$30,670Revenues Over / (Under) Expenses (.5%)57.4%57.9%58.2%Estimated Fund Balance* *Shows an estimated percentage of next year’s projected expenses Tax Levy Summary Difference Sept to Dec 2026 December 2026 September 2025 $3,000$1,915,846$1,912,846$1,893,907General Fund Levy $0$580,557$580,557$494,287Debt Service Levy ($5,000)$716,708$721,708$730,000CIP Funds Levy $1,000$6,000$5,000$0EDA Levy $1,000$4,000$3,000$0Tourism Levy $0$3,223,111$3,223,111$3,118,194Total Levy $0($125,549)($125,549)($123,679)Less Fiscal Disparities $0$3,097,562$3,097,562$2,994,515Total Net Levy *4-year Average Tax Rate Summary Difference Sept to Dec 2026 December 2026 September 2025 $0$11,297,017$11,297,017$10,717,852Estimated Tax Capacity $0$3,097,562$3,097,562$2,994,515Net Levy (0.00%)27.419%27.419%27.940%Tax Rate Historic Tax Rate Summary % ChangeTax Rate 35.622%2017 -3.73%34.293%2018 -7.83%31.607%2019 -2.62%30.777%2020 -1.97%30.172%2021 -2.73%29.346%2022 -9.84%26.460%2023 0.93%26.704%2024 4.63%27.940%2025 -1.86%27.419%2026 10 Year Average – 30.034% Looking Forward Staff will continue to update projected numbers with actual numbers when they come in. Multiple budget documents can be prepared to show various scenarios if the Council wishes to evaluate multiple levy and spending options. Next budget discussion is scheduled for the Council Work Session on November 5, 2025. Unless the Council wishes to call a Special Meeting beforehand. 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments FUND 101 GENERAL FUND Preliminary Final Budget Taxes Revenue 16-Sep 3-Dec 101-41000-31000 Washington Cty. Tax Settlement 1,441,883$ 1,733,913$ 1,726,451$ 1,634,082$ 1,893,907$ 1,102,935$ 1,912,846$ 1,915,846$ 3,000$ 101-41000-31040 Fiscal Disparities 132,738$ 122,682$ 103,426$ 119,616$ 123,679$ 88,066$ 120,000$ 120,000$ -$ 101-41000-31701 Gravel Taxes 24,044$ 15,146$ 20,018$ 19,736$ 20,000$ 5,664$ 15,000$ 15,000$ -$ 101-41000-31830 Solar Energy Production Tax 4,115$ 5,874$ 5,763$ 5,250$ 5,500$ 4,196$ 6,000$ 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$ 2,053,846$ 2,056,846$ 3,000$ Licenses and Permits Revenues 101-41000-32150 ROW-Utility Permits 5,700$ 4,800$ 5,550$ 5,350$ 5,000$ 3,000$ 5,000$ 5,000$ -$ 101-41000-32180 Tobacco and Liquor Licenses 11,357$ 12,660$ 13,735$ 12,584$ 15,000$ 100$ 15,000$ 15,000$ -$ 101-41000-32190 Other City Permits 3,225$ 2,670$ 2,531$ 2,809$ 3,000$ 1,012$ 3,000$ 3,000$ -$ 101-41000-32210 Building Permits 162,113$ 175,019$ 215,924$ 184,352$ 160,000$ 90,436$ 165,000$ 175,000$ 10,000$ 101-41000-32260 Gambling Permits 245$ 45$ 145$ 145$ 100$ 15$ 100$ 100$ -$ 182,640$ 195,194$ 237,885$ 205,240$ 183,100$ 94,563$ 188,100$ 198,100$ 10,000$ Intergovernmental Revenues 101-41000-33401 LGA/MVHC/AG/PERA Aid 13,823$ 14,409$ 14,734$ 14,322$ 7,000$ -$ 7,000$ 7,000$ -$ 101-41000-33420 Fire Relief State PERA 40,474$ 47,148$ -$ 29,207$ 42,000$ -$ 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$ 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$ 6,000$ -$ 101-41000-33620 Recycling Grant 13,188$ -$ 8,164$ 7,117$ 8,000$ 8,198$ 8,000$ 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$ 69,000$ -$ EXHIBIT A Page 1 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 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$ 100$ -$ 101-41000-34202 Fire Protection Services 31,493$ 32,300$ 35,816$ 33,203$ 36,443$ 36,433$ 46,007$ 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$ 3,000$ -$ 101-41000-34304 Reimbursement for Services 3,600$ 2,700$ 3,600$ 3,300$ 3,600$ -$ 6,000$ 3,600$ (2,400)$ 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$ 500$ -$ 101-41000-34750 Facilities Rental 12,256$ 10,270$ 11,487$ 11,338$ 7,400$ 11,777$ 20,000$ 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$ 1,000$ -$ 55,191$ 59,399$ 77,742$ 64,111$ 58,813$ 56,549$ 81,607$ 79,207$ (2,400)$ Fines and Forfeits Revenues 101-41000-35101 Fines & Forfeitures 6,027$ 7,133$ 5,873$ 6,344$ 6,000$ 4,331$ 6,000$ 6,000$ -$ 6,027$ 7,133$ 5,873$ 6,344$ 6,000$ 4,331$ 6,000$ 6,000$ -$ Miscellaneous Revenues 101-41000-36210 Interest Income 5,459$ 29,798$ 40,620$ 25,292$ 30,000$ 56,505$ 50,000$ 40,000$ (10,000)$ 101-41000-36230 Donations 4,841$ 6,092$ 3,186$ 4,707$ 4,000$ 883$ 4,000$ 4,000$ -$ 101-41000-36240 Insurance Dividend 4,927$ 1,509$ 5,281$ 3,906$ 4,000$ 6,360$ 4,000$ 4,000$ -$ 101-41000-36250 Misc. Refund 1,284$ 4,076$ 880$ 2,080$ 1,500$ 3,988$ 2,000$ 2,000$ -$ 101-41000-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ -$ -$ -$ -$ 16,511$ 41,476$ 49,967$ 35,985$ 39,500$ 67,736$ 60,000$ 50,000$ (10,000)$ 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$ -$ -$ -$ 2.49% Total General Fund Revenues 1,941,502$ 2,270,824$ 2,288,963$ 2,167,097$ 2,399,499$ 1,450,526$ 2,458,553$ 2,459,153$ 600$ increase/(decrease) over 2025 Page 2 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 213,000$ (5,500)$ 101-41000-121 PERA Coord. Employer Contribu. 15,000$ 8,034$ 13,753$ 12,262$ 15,000$ 7,417$ 14,900$ 15,000$ 100$ 101-41000-122 FICA Employer Contribution 11,817$ 7,923$ 10,940$ 10,227$ 13,200$ 5,960$ 13,100$ 13,200$ 100$ 101-41000-126 MEDICARE Employer Contribution 2,216$ 2,585$ 2,656$ 2,486$ 3,100$ 1,426$ 3,100$ 3,100$ -$ 101-41000-131 Employer Paid Health 24,287$ 34,589$ 37,759$ 32,212$ 53,400$ 25,260$ 34,300$ 40,400$ 6,100$ 101-41000-132 Dental Insurance 887$ 1,242$ 1,535$ 1,221$ 2,400$ 1,107$ 1,400$ 2,400$ 1,000$ 101-41000-134 Employer Paid Life 480$ 560$ 597$ 546$ 700$ 374$ 600$ 600$ -$ 101-41000-135 Employer Paid Disability 503$ 844$ 860$ 736$ 900$ 823$ 800$ 800$ -$ 101-41000-144 MN Paid Leave 900$ 900$ 101-41000-151 Worker s Comp Insurance Prem 1,776$ 1,651$ 1,837$ 1,755$ 1,874$ 1,254$ 2,061$ 2,061$ -$ 10% increase 101-41000-200 Office Supplies 1,112$ 596$ 915$ 874$ 1,000$ 392$ 1,000$ 1,000$ -$ 101-41000-203 Printed Forms & Papers 2,264$ 2,590$ 3,788$ 2,881$ 2,000$ 2,100$ 4,000$ 4,000$ -$ 101-41000-210 Operating Supplies 1,012$ 616$ 876$ 834$ 600$ 463$ 750$ 750$ -$ 101-41000-301 Auditing and Accounting Services 21,600$ 29,090$ 32,050$ 27,580$ 28,700$ 38,100$ 38,000$ 38,000$ -$ 101-41000-304 Legal Services 30,828$ 57,086$ 35,943$ 41,286$ 50,000$ 13,510$ 40,000$ 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$ 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$ 20,000$ -$ 101-41000-316 Conferences & Seminars 1,049$ 390$ 50$ 496$ 300$ 695$ 3,000$ 3,000$ -$ 101-41000-317 Employee Training -$ -$ -$ -$ 500$ 1,150$ 1,500$ 1,500$ -$ 101-41000-319 Other Services 155$ 50,158$ 1,718$ 17,344$ 150$ 377$ 500$ 500$ -$ 101-41000-321 Telephone 5,020$ 5,210$ 5,540$ 5,257$ 6,000$ 3,432$ 7,000$ 7,000$ -$ 101-41000-322 Postage 2,508$ 2,322$ 2,950$ 2,593$ 2,600$ 1,392$ 3,000$ 3,000$ -$ 101-41000-331 Travel Expenses 1,557$ 1,305$ 828$ 1,230$ 1,000$ 1,347$ 3,000$ 3,000$ -$ 101-41000-351 Legal Notices Publishing 979$ 1,647$ 2,304$ 1,643$ 2,000$ 495$ 2,000$ 2,000$ -$ 101-41000-361 Liability/Property Ins 4,568$ 10,967$ 9,166$ 8,234$ 9,166$ 7,762$ 10,083$ 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$ 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$ 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$ 8,000$ -$ LMC dues $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$ 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$ 1,500$ 1,500$ -$ Abdo Treasurer assistance 101-41000-439 Refunds Issued -$ -$ 601$ 200$ -$ 50$ -$ -$ -$ 101-41000-560 Furniture and Fixtures -$ 233$ 78$ -$ 140$ 250$ 250$ -$ 101-41000-570 Office Equipment 4,244$ 1,983$ 122$ 2,117$ 10,000$ 477$ 2,500$ 2,500$ -$ CPU Replacement 427,117$ 408,661$ 387,403$ 407,727$ 469,839$ 239,760$ 459,644$ 462,344$ 2,700$ Page 3 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 22,000$ -$ 101-41110-122 FICA Employer Contribution 213$ 238$ 246$ 232$ 1,400$ 127$ 700$ 700$ -$ 101-41110-126 MEDICARE Employer Contribution 260$ 301$ 249$ 270$ 300$ 65$ 1,400$ 1,400$ -$ 101-41110-127 PERA Defined 726$ 847$ 840$ 804$ 700$ 123$ 300$ 300$ -$ 101-41110-144 MN Paid Leave 100$ 100$ 101-41110-151 Worker s Comp Insurance Prem 3$ 95$ 52$ 50$ 52$ 80$ 100$ 100$ -$ 101-41110-308 Other Professional Services 30$ 30$ -$ 20$ -$ 85$ 100$ 100$ -$ 101-41110-316 Conferences & Seminars 398$ 350$ 30$ 259$ 400$ 1,079$ 1,000$ 1,000$ -$ 101-41110-331 Travel Expenses -$ 562$ -$ 187$ 600$ -$ 500$ 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$ 26,200$ 100$ ELECTION EXPENDITURES 101-41410-199 Election Judge 3,900$ -$ 6,233$ 3,378$ -$ -$ 6,000$ 6,000$ -$ 101-41410-200 Office Supplies 54$ -$ 54$ 36$ -$ -$ 250$ 250$ -$ 101-41410-203 Printed Forms & Papers -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-41410-210 Operating Supplies 576$ -$ 1,601$ 726$ -$ -$ 1,500$ 1,500$ -$ 101-41410-351 Legal Notices Publishing 182$ -$ 102$ 95$ -$ -$ 150$ 150$ -$ 101-41410-413 Equipment Rental 1,515$ 1,515$ 1,672$ 1,567$ 1,839$ 1,820$ 1,500$ 1,500$ -$ 6,227$ 1,515$ 9,662$ 5,801$ 1,839$ 1,820$ 9,400$ 9,400$ -$ Page 4 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 64,300$ -$ Share of Administrator and Clerk wages & benefits 101-41910-121 PERA Coord. Employer Contribu.3,833$ 3,667$ 4,452$ 3,984$ 4,400$ 2,133$ 4,600$ 4,600$ -$ 101-41910-122 FICA Employer Contribution 3,000$ 3,409$ 3,512$ 3,307$ 3,900$ 1,685$ 4,000$ 4,000$ -$ 101-41910-126 MEDICARE Employer Contribution 692$ 795$ 840$ 776$ 900$ 399$ 900$ 900$ -$ 101-41910-131 Employer Paid Health 11,998$ 14,969$ 16,414$ 14,460$ 15,500$ 10,116$ 16,700$ 15,500$ (1,200)$ 101-41910-132 Dental Insurance 459$ 585$ 658$ 567$ 700$ 438$ 700$ 700$ -$ 101-41910-134 Employer Paid Life 173$ 160$ 173$ 169$ 200$ 86$ 200$ 200$ -$ 101-41910-135 Employer Paid Disability 402$ 372$ 416$ 397$ 400$ 286$ 400$ 400$ -$ 101-41910-144 MN Paid Leave 300$ 300$ 101-41910-203 Printed Forms & Papers 254$ -$ -$ 85$ -$ -$ -$ -$ -$ 101-41910-309 Software Support & Maintenance 4,940$ 1,800$ 1,800$ -$ 101-41910-311 Contract Permit Inspections 72,908$ 69,429$ 85,696$ 76,011$ 60,000$ 37,020$ 75,000$ 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$ 70,000$ -$ 101-41910-313 Committee & Commission Reimbur 4,950$ 4,450$ 5,200$ 4,867$ 5,200$ 2,600$ 5,500$ 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$ 5,431$ -$ 10% Increase 101-41910-438 Misc. Contractual 6,444$ 5,277$ 5,914$ 5,878$ 5,000$ 1,132$ 6,000$ 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$ 254,631$ (900)$ ASSESSOR EXPENDITURES 101-41950-300 Assessor 21,678$ 21,959$ 23,260$ 22,299$ 23,200$ 14,061$ 24,000$ 24,000$ -$ Assessor contract w/Patrick Pauscek 21,678$ 21,959$ 23,260$ 22,299$ 23,200$ 14,061$ 24,000$ 24,000$ -$ POLICE EXPENDITURES 101-42100-318 Police Contract 150,414$ 168,499$ 183,442$ 167,451$ 194,293$ -$ 197,889$ 197,889$ -$ 2026 Contract 101-42100-319 Other Services 309$ 959$ 1,189$ 819$ 1,000$ -$ 1,250$ 1,250$ -$ Code Red notification service; Taco Daze security 150,723$ 169,458$ 184,631$ 168,271$ 195,293$ -$ 199,139$ 199,139$ -$ Page 5 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 200,600$ -$ 101-42200-121 PERA Coord. Employer Contribu. -$ -$ -$ -$ 9,300$ -$ -$ 101-42200-122 FICA Employer Contribution 6,697$ 10,463$ 12,109$ 9,756$ 12,300$ 4,130$ 12,400$ 12,400$ -$ 101-42200-124 Police & Fire PERA 8,954$ 9,286$ 10,194$ 9,478$ 2,900$ 5,012$ 10,200$ 9,600$ (600)$ 101-42200-126 MEDICARE Employer Contribution 1,918$ 2,867$ 2,385$ 2,390$ -$ 1,303$ 2,900$ 2,900$ -$ 101-42200-134 Employer Paid Life 192$ 192$ 192$ 192$ 200$ 112$ 200$ 200$ -$ 101-42200-135 Employer Paid Disability -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-42200-141 Unemployment Compensation -$ -$ -$ -$ -$ -$ -$ -$ 101-42200-144 MN Paid Leave 900$ 900$ 101-42200-151 Worker s Comp Insurance Prem 13,008$ 11,617$ 6,249$ 10,291$ 6,250$ 6,718$ 7,390$ 7,390$ -$ 10% increase 101-42200-200 Office Supplies 165$ 204$ 150$ 173$ 300$ 58$ 300$ 300$ -$ 101-42200-203 Printed Forms & Papers -$ -$ 91$ 30$ 200$ -$ 200$ 200$ -$ 101-42200-209 Medical Supplies 2,804$ 4,845$ 1,456$ 3,035$ 3,000$ 1,187$ 3,000$ 3,000$ -$ 101-42200-210 Operating Supplies 2,103$ 7,428$ 6,934$ 5,488$ 8,800$ 5,443$ 8,800$ 8,800$ -$ 101-42200-211 Cleaning Supplies 44$ 51$ -$ 32$ 100$ 84$ 100$ 100$ -$ 101-42200-212 Fuel 5,468$ 5,834$ 4,923$ 5,409$ 4,800$ 1,571$ 5,500$ 5,500$ -$ 101-42200-217 Uniforms & Safety Equipment 550$ 5,192$ 18,275$ 8,006$ 15,000$ 1,712$ 15,000$ 15,000$ -$ New member gear and uniforms 101-42200-221 Equipment Parts 290$ 294$ -$ 195$ 1,500$ 309$ 1,500$ 1,500$ -$ 101-42200-222 Tires 1,540$ -$ -$ 513$ -$ -$ -$ -$ -$ 101-42200-223 Structure Repair & Supplies 441$ 400$ 49$ 297$ 800$ 91$ 800$ 800$ -$ 101-42200-240 Small Tools and Minor Equip 10,085$ 1,455$ 17,517$ 9,686$ 8,000$ 4,884$ 9,500$ 9,500$ -$ 101-42200-305 Medical Services 7,330$ 4,610$ 5,630$ 5,857$ 6,000$ 5,655$ 6,000$ 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$ 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$ 100$ -$ Mhealth Supplied 101-42200-316 Conferences & Seminars -$ -$ -$ -$ 250$ -$ 250$ 250$ -$ 101-42200-317 Employee Training 1,808$ 5,764$ 10,605$ 6,059$ 5,000$ 6,056$ 11,000$ 11,000$ -$ MBFTE Funding (50% grant reimbursed) 101-42200-319 Other Services 548$ 889$ 105$ 514$ 500$ 115$ 500$ 500$ -$ Fire Extinguishers 101-42200-321 Telephone 6,698$ 6,366$ 6,106$ 6,390$ 6,500$ 4,126$ 6,500$ 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$ 40,474$ -$ Pass through to PERA 101-42200-325 City Match-Fire Relief -$ -$ -$ -$ -$ -$ 8,097$ -$ (8,097)$ Page 6 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A 101-42200-331 Travel Expenses -$ 1,693$ 1,818$ 1,171$ 2,500$ 1,002$ 2,500$ 2,500$ -$ Sectional Schools 101-42200-334 Licenses & Permits 250$ 536$ 368$ 385$ 500$ 30$ 500$ 500$ -$ 101-42200-340 Advertising -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-42200-361 Liability/Property Ins 6,685$ 6,989$ 7,208$ 6,961$ 7,208$ 7,933$ 8,726$ 8,726$ -$ 10% Increase 101-42200-381 Utilities-Electric & Gas 7,067$ 5,742$ 4,769$ 5,859$ 6,000$ 2,644$ 6,000$ 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$ 550$ -$ 101-42200-401 Building Maintenance/Repairs 3,620$ 4,514$ 2,499$ 3,544$ 3,500$ 1,271$ 3,500$ 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$ 8,000$ 8,000$ -$ 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$ 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$ 4,000$ -$ Compressor, Lucas, Tornado siren & Zoll Service 101-42200-440 Events 1,157$ 1,196$ 672$ 1,008$ 1,000$ 18$ 1,000$ 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$ 500$ -$ Training room chairs 101-42200-570 Office Equipment -$ 180$ 1,078$ 419$ 900$ -$ 1,600$ 1,600$ -$ Computer replacement 302,528$ 395,787$ 362,256$ 353,523$ 390,332$ 161,019$ 410,687$ 402,890$ (7,797)$ ANIMAL CONTROL EXPENDITURES 101-42700-314 Animal Control 5,604$ 6,778$ 7,324$ 6,569$ 7,000$ 3,434$ 7,700$ 7,700$ -$ 10% increase 5,604$ 6,778$ 7,324$ 6,569$ 7,000$ 3,434$ 7,700$ 7,700$ -$ Page 7 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 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$ 9,300$ -$ 101-43000-104 Temporary Employee Wages 4,434$ 4,163$ 612$ 3,070$ 2,300$ 3,287$ 2,300$ 2,300$ -$ 101-43000-121 PERA Coord. Employer Contribu. 17,155$ 17,325$ 19,764$ 18,081$ 20,800$ 9,417$ 21,900$ 22,400$ 500$ 101-43000-122 FICA Employer Contribution 14,413$ 13,754$ 15,546$ 14,571$ 17,300$ 7,577$ 18,300$ 18,700$ 400$ 101-43000-126 MEDICARE Employer Contribution 3,237$ 3,263$ 3,750$ 3,417$ 4,000$ 1,809$ 4,300$ 4,400$ 100$ 101-43000-131 Employer Paid Health 55,964$ 57,146$ 59,528$ 57,546$ 64,600$ 39,729$ 67,700$ 66,300$ (1,400)$ Union deduction notice in March 101-43000-132 Dental Insurance 915$ 1,058$ 1,061$ 1,011$ 1,200$ 705$ 1,100$ 1,000$ (100)$ 101-43000-133 Union Training Center -$ 1,872$ 624$ 1,872$ 936$ 1,872$ 1,872$ -$ $.30/hr Union Training Benefit 101-43000-134 Employer Paid Life 741$ 701$ 717$ 719$ 700$ 427$ 700$ 700$ -$ 101-43000-135 Employer Paid Disability 1,737$ 1,563$ 1,408$ 1,570$ 1,400$ 967$ 1,400$ 1,900$ 500$ 101-43000-141 Unemployment Compensation -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-43000-144 MN Paid Leave 1,400$ 1,400$ 101-43000-151 Worker s Comp Insurance Prem 23,018$ 26,477$ 22,615$ 24,036$ 22,615$ 13,930$ 24,877$ 24,877$ -$ 10% increase 101-43000-200 Office Supplies -$ 54$ 58$ 37$ 600$ 70$ 250$ 250$ -$ 101-43000-210 Operating Supplies 9,068$ 8,550$ 5,456$ 7,691$ 8,500$ 2,910$ 8,000$ 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$ 30,000$ -$ 101-43000-217 Uniforms & Safety Equipment 1,393$ 2,519$ 2,108$ 2,007$ 2,300$ 338$ 2,500$ 2,500$ -$ Uniform allowance, PPE 101-43000-221 Equipment Parts 14,071$ 19,409$ 18,541$ 17,340$ 14,500$ 4,495$ 15,000$ 15,000$ -$ P.M. parts, Replacement Parts 101-43000-222 Tires 7,385$ 1,288$ 5,705$ 4,793$ 7,500$ -$ 5,000$ 5,000$ -$ 101-43000-223 Structure Repair & Supplies -$ 56$ -$ 19$ 2,200$ 210$ 2,200$ 2,200$ -$ 101-43000-224 Materials for Road Maintenance 11,809$ 10,662$ 16,849$ 13,107$ 26,000$ 8,888$ 26,000$ 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$ 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$ 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$ 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$ 11,000$ -$ 101-43000-304 Legal Services -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-43000-305 Medical Services 874$ 286$ 65$ 408$ 1,200$ 55$ 600$ 600$ -$ First Aid supplies 101-43000-309 Software Support & Maintenance 4,684$ 13,198$ 331$ 6,071$ 8,000$ 4,316$ 6,000$ 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$ 1,500$ -$ Page 8 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A 101-43000-319 Other Services 6,104$ 6,045$ 4,228$ 5,459$ 7,000$ 3,857$ 7,000$ 7,000$ -$ Pest control, Janitorial service 101-43000-321 Telephone 5,253$ 4,227$ 4,254$ 4,578$ 4,000$ 2,517$ 4,000$ 4,000$ -$ City isued cell/data service 101-43000-331 Travel Expenses -$ -$ 291$ 97$ 550$ 487$ 550$ 550$ -$ 101-43000-334 Licenses & Permits 183$ 192$ 10$ 129$ 550$ -$ 550$ 550$ -$ 101-43000-361 Liability/Property Ins 10,362$ 8,348$ 9,713$ 9,474$ 9,713$ 9,202$ 10,684$ 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$ 4,750$ -$ 101-43000-384 Refuse/Garbage Disposal 1,155$ 861$ 120$ 712$ 700$ 72$ 500$ 500$ -$ 101-43000-385 Sewer Pumping & Maintenance 1,006$ 304$ 2,285$ 1,198$ 1,800$ 324$ 1,800$ 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$ 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$ 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$ 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$ 170,000$ (5,000)$ Striping, Calium Chloride Application, Patching, Culvert Repair 101-43000-407 Well Repair & Maintenance -$ -$ -$ -$ 1,000$ -$ 1,000$ 1,000$ -$ RPZ testing, repair, maintenance 101-43000-413 Equipment Rental 2,276$ 111$ 169$ 852$ 4,000$ 1,418$ 4,000$ 4,000$ -$ 101-43000-417 Uniform Rental 975$ 1,105$ 1,066$ 1,049$ 1,300$ 512$ 1,500$ 1,500$ -$ Full-time staff work uniforms 101-43000-433 Dues and Subscriptions -$ -$ -$ -$ 200$ -$ 200$ 200$ -$ 101-43000-438 Misc. Contractual 6,797$ 11,380$ 9,817$ 9,331$ 16,000$ 5,717$ 12,000$ 12,000$ -$ 101-43000-439 Refunds Issued -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-43000-530 Capital Impr Other Than Bldgs 1,178$ -$ 7,150$ 2,776$ 9,900$ -$ 7,500$ 7,500$ -$ building/equipment improvement 101-43000-550 Motor Vehicles Capital -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-43000-560 Furniture and Fixtures 2,921$ -$ -$ 974$ 500$ -$ -$ -$ -$ 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$ 849,533$ 845,933$ (3,600)$ Page 9 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 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$ 10,600$ -$ 101-45000-121 PERA Coord. Employer Contribu.764$ 636$ 843$ 748$ 1,800$ 790$ 3,300$ 3,300$ -$ 101-45000-122 FICA Employer Contribution 1,397$ 1,684$ 1,995$ 1,692$ 4,000$ 964$ 3,400$ 3,400$ -$ 101-45000-126 MEDICARE Employer Contribution 316$ 414$ 468$ 400$ 900$ 230$ 800$ 800$ -$ 101-45000-131 Employer Paid Health 2,441$ 2,020$ 2,140$ 2,200$ 6,800$ 4,288$ 9,900$ 9,800$ (100)$ 101-45000-132 Dental Insurance 33$ 38$ 35$ 36$ 300$ 172$ 300$ 200$ (100)$ 101-45000-134 Employer Paid Life 144$ 27$ 27$ 66$ 100$ 33$ 200$ 200$ -$ 101-45000-135 Employer Paid Disability 373$ 55$ 55$ 161$ 200$ 100$ 200$ 200$ -$ 101-45000-141 Unemployment Compensation 119$ -$ 16$ 45$ -$ -$ -$ -$ -$ 101-45000-144 MN Paid Leave 200$ 200$ 101-45000-151 Worker s Comp Insurance Prem 1,971$ 2,615$ 2,251$ 2,279$ 2,251$ 3,010$ 3,311$ 3,311$ -$ 10% Increase 101-45000-200 Office Supplies -$ -$ -$ -$ 100$ -$ 100$ 100$ -$ 101-45000-203 Printed Forms & Papers 78$ -$ -$ 26$ 200$ -$ 200$ 200$ -$ 101-45000-210 Operating Supplies 821$ 893$ 944$ 886$ 1,200$ 799$ 1,200$ 1,200$ -$ Daily use items, hardwares, misc. items 101-45000-212 Fuel 604$ 251$ 278$ 377$ 1,500$ 347$ 1,500$ 1,500$ -$ 101-45000-221 Equipment Parts 971$ 1,817$ 1,463$ 1,417$ 2,500$ 1,357$ 2,500$ 2,500$ -$ 101-45000-223 Structure Repair & Supplies 389$ 1,124$ 138$ 550$ 2,500$ 66$ 1,500$ 1,500$ -$ 101-45000-240 Small Tools and Minor Equip 360$ 324$ 432$ 372$ 600$ -$ 1,000$ 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$ 1,000$ -$ 101-45000-319 Other Services 1,861$ 1,392$ 1,464$ 1,572$ 2,000$ 621$ 2,000$ 2,000$ -$ Janitorial service, pest control, Portable toilet service 101-45000-322 Postage -$ -$ -$ -$ -$ -$ -$ -$ -$ 101-45000-340 Advertising 180$ -$ 275$ 152$ 250$ 123$ 250$ 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$ 6,330$ 6,330$ -$ 10% increase 101-45000-381 Utilities-Electric & Gas 7,632$ 5,258$ 4,562$ 5,817$ 6,000$ 2,251$ 6,000$ 6,000$ -$ 101-45000-384 Refuse/Garbage Disposal 5,079$ 5,510$ 4,202$ 4,930$ 500$ 2,201$ 500$ 500$ -$ 101-45000-385 Sewer Pumping & Maintenance 595$ 1,044$ 1,457$ 1,032$ 1,250$ 350$ 1,250$ 1,250$ -$ Warming House 101-45000-401 Building Maintenance/Repairs 4,148$ 4,370$ 5,378$ 4,632$ 6,000$ 1,338$ 5,000$ 5,000$ -$ 101-45000-403 Improvements Other Than Bldgs 4,961$ 421$ 2,067$ 2,483$ 1,000$ -$ 1,000$ 1,000$ -$ 101-45000-404 Repair Machinery/Equipment 690$ 397$ 507$ 531$ 1,000$ 928$ 1,000$ 1,000$ -$ Outsourced equipment repair 101-45000-406 Grounds Care 2,728$ 3,724$ 2,535$ 2,996$ 4,000$ 2,259$ 4,000$ 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$ 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$ 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$ -$ 5,000$ 5,000$ -$ Building/Equipment Improvements 88,664$ 83,544$ 98,635$ 90,281$ 130,184$ 51,637$ 127,941$ 127,941$ -$ Page 10 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 25,900$ 5,500$ 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$ 1,900$ 1,900$ -$ 101-45180-122 FICA Employer Contribution 850$ 850$ 977$ 893$ 1,100$ 451$ 1,600$ 1,600$ -$ 101-45180-126 MEDICARE Employer Contribution 199$ 199$ 236$ 211$ 300$ 108$ 400$ 400$ -$ 101-45180-131 Employer Paid Health 2,709$ 2,628$ 2,911$ 2,749$ 3,700$ 2,221$ 5,500$ 5,400$ 100$ 101-45180-134 Employer Paid Life 47$ 41$ 43$ 44$ -$ 22$ 100$ 100$ -$ 101-45180-135 Employer Paid Disability 137$ 107$ 104$ 116$ -$ 72$ 100$ 100$ -$ 101-45180-135 MN Paid Leave 100$ 101-45180-151 Worker s Comp Insurance Prem -$ -$ 152$ 51$ 152$ 272$ 299$ 299$ -$ 10% Increase 101-45180-210 Operating Supplies 2,609$ 2,968$ 4,412$ 3,329$ 3,000$ 1,423$ 3,000$ 3,000$ -$ Daily use items, hardwares, misc. items 101-45180-223 Structure Repair & Supplies 118$ 173$ 335$ 208$ 2,500$ -$ 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$ 1,000$ -$ 101-45180-361 Liability/Property Ins 2,563$ 796$ 801$ 1,386$ 801$ 860$ 946$ 946$ -$ 10% Increase 101-45180-381 Utilities-Electric & Gas 10,716$ 9,546$ 8,575$ 9,612$ 10,000$ 3,605$ 10,000$ 10,000$ -$ 101-45180-384 Refuse/Garbage Disposal 1,923$ 3,578$ 156$ 1,885$ 500$ -$ 500$ 500$ -$ 101-45180-385 Sewer Pumping & Maintenance 4,243$ 4,609$ 4,284$ 4,379$ 4,000$ 1,805$ 5,000$ 5,000$ -$ 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$ 16,000$ -$ 101-45180-404 Repair Machinery/Equipment 332$ 2,726$ 505$ 1,187$ 5,000$ 1,297$ 2,500$ 2,500$ -$ Kitchen/HVAC repair and maintenance 101-45180-406 Grounds Care 520$ 1,255$ 237$ 670$ 1,300$ 85$ 1,200$ 1,200$ -$ Plant material, mulch, landscape material 101-45180-407 Well Repair & Maintenance 13,675$ -$ -$ 4,558$ 1,000$ -$ 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$ 2,500$ 2,500$ -$ 101-45180-439 Refunds Issued -$ 450$ -$ 150$ -$ -$ -$ -$ -$ 101-45180-520 Capital Improvements to Bldgs.9,779$ 7,476$ 7,121$ 8,125$ 9,900$ -$ 5,000$ 5,000$ -$ 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$ 81,446$ 86,946$ 5,600$ Total General Fund Expenditures 1,934,776$ 2,113,980$ 2,128,822$ 2,059,193$ 2,368,829$ 1,007,806$ 2,451,120$ 2,447,123$ (3,897)$ increase/(decrease) over 2024 Revenues over (Expenses)6,726$ 156,844$ 160,142$ 107,904$ 30,670$ 442,720$ 7,433$ 12,030$ 4,497$ Page 11 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ -$ 3,000$ 4,000$ 1,000$ 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$ 3,000$ 4,000$ 1,000$ 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$ 1,000$ -$ 225-46500-433 Dues and Subscriptions 1,653$ 873$ 361$ 1,171$ 879$ 375$ 500$ 1,000$ 500$ $325 EDAM Dues; $364 FLA Chamber; Sister City $190, MNRural Broadband Coalition $1,000 in 2021 & 2022? 225-46500-440 Events 2,808$ 2,110$ 1,448$ 1,592$ 2,000$ 365$ 1,500$ 2,000$ 500$ Scandia Holiday Market 225-46500-720 Transfer Out -$ -$ 925$ -$ -$ -$ 4,712$ 4,470$ 1,833$ 4,368$ 2,929$ 1,260$ 3,000$ 4,000$ 1,000$ Page 12 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A EDA REVENUE Revenues 225-46500-31000 Washington Cty. Tax Settlement 8,000$ 5,300$ 5,300$ 6,200$ -$ 5,000$ 6,000$ 1,000$ 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$ 5,000$ 6,000$ 1,000$ EDA EXPENDITURES Expenditures 225-46500-210 Operating Supplies 176$ -$ 23$ 272$ 50$ -$ -$ -$ -$ 225-46500-303 Engineering Fees -$ -$ -$ -$ -$ -$ -$ -$ -$ 225-46500-304 Legal Services -$ -$ -$ -$ -$ -$ 1,500$ 2,000$ 500$ 225-46500-308 Other Professional Services -$ -$ -$ 17$ -$ -$ -$ -$ -$ 225-46500-340 Advertising 75$ 1,487$ -$ 391$ -$ 520$ 1,000$ 1,000$ -$ 225-46500-433 Dues and Subscriptions 1,653$ 873$ 361$ 1,171$ 879$ 375$ 1,000$ 1,000$ -$ $325 EDAM Dues; $364 FLA Chamber; Sister City $190, MNRural Broadband Coalition $1,000 in 2021 & 2022? 225-46500-440 Events 2,808$ 2,110$ 1,448$ 1,592$ 2,000$ 365$ 1,500$ 2,000$ 500$ 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$ 5,000$ 6,000$ 1,000$ CABLE TV FUND REVENUES Revenues 226-41950-34304 Reimbursement for Services -$ -$ -$ -$ -$ -$ -$ 7,200.00$ 7,200.00$ 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$ 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$ 5,000.00$ -$ 24,438.52$ 26,134.00$ 25,567.46$ 23,572.26$ 25,459.00$ 10,129.62$ 23,000.00$ 30,200.00$ 7,200.00$ 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$ 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$ 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$ 10,750.00$ -$ Page 13 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A Page 14 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A 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$ 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$ 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$ 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$ 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$ 324,325$ -$ 2024 G.O. STREET RECONSTRUCTION FUND REVENUES 324-47000-31000 Washington Cty. Tax Settlement 112,124$ -$ 162,828$ 162,828$ -$ $200,000 from project savings to reduce levy 324-47000-36210 Interest Income 54,051$ -$ 3,168$ -$ -$ -$ 324-47000-39310 Bond Proceeds-GO Bond -$ -$ -$ -$ -$ -$ -$ 54,051$ -$ 112,124$ 3,168$ 162,828$ 162,828$ -$ 2024 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 324-47000-601 Long Term Debt Principal -$ -$ 180,000$ 267,775$ 267,775$ -$ $4,000,000 original issue 324-47000-611 Long Term Debt Interest -$ -$ 159,150$ 193,944$ 77,775$ 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$ 345,550$ -$ Page 15 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A 2025 EQUIPMENT BOND REVENUES SERIES 2025A 325-47000-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 38,997$ -$ 37,983$ 37,983$ -$ 325-47000-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ -$ -$ 325-47000-39310 Bond Proceeds-GO Bond -$ -$ 340,000$ -$ 640,000$ -$ -$ -$ -$ -$ 340,000$ -$ 38,997$ 640,000$ 37,983$ 37,983$ -$ 2025 EQUIPMENT BOND EXPENDITURES SERIES 2025A 325-47000-601 Long Term Debt Principal -$ 29,587$ 29,587$ -$ 325-47000-611 Long Term Debt Interest 7,568$ 6,587$ 6,587$ -$ -$ -$ -$ -$ -$ 7,568$ 36,174$ 36,174$ -$ 2025 EQUIPMENT BOND REVENUES SERIES 2025B 326-47000-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 38,997$ -$ 39,205$ 39,205$ -$ 326-47000-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ -$ -$ 326-47000-39310 Bond Proceeds-GO Bond -$ -$ 340,000$ -$ -$ 640,000$ -$ -$ -$ move to 406 Fund -$ -$ 340,000$ -$ 38,997$ 640,000$ 39,205$ 39,205$ -$ 2025 EQUIPMENT BOND EXPENDITURES SERIES 2025B 326-47000-601 Long Term Debt Principal -$ 31,706$ 31,706$ -$ 326-47000-611 Long Term Debt Interest 7,568$ 6,169$ 6,169$ -$ -$ -$ -$ -$ -$ 7,568$ 37,875$ 37,875$ -$ Page 16 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A CAPITAL INVESTMENT FUND REVENUES 401-48000-31000 Washington Cty. Tax Settlement 217,336$ 293,791$ 235,000$ 248,709$ 125,000$ -$ 125,000$ 120,000$ (5,000)$ 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$ -$ 125,000$ 120,000$ (5,000)$ 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$ 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$ 18,000$ -$ Community Center Door Locks 401-48000-530 Capital Imp Other Than Bldgs. 7,800$ -$ 117,429$ 41,743$ -$ -$ -$ 230,000$ 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$ 43,000$ 273,000$ 230,000$ Page 17 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 20,000$ 20,000$ -$ 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$ 20,000$ 20,000$ -$ 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$ -$ -$ 404-48000-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ -$ -$ Total Park Investment Fund Expenditures 38,663$ 349,945$ 384,432$ 257,680$ 93,000$ 114,411$ -$ -$ -$ Page 18 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 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$ 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$ 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$ 40,000$ -$ Page 19 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 451,708$ -$ 408-43100-33422 Other State Grants & Aids 17,744$ -$ 69,413$ 35,702$ 74,315$ 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$ 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$ 175,000$ -$ 2026 Road Project Engineering 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$ 700,000$ -$ 2026 Road Project Contruction 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$ 875,000$ -$ Page 20 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in Comments EXHIBIT A FIRE DEPARTMENT FUND Revenues 410-48500-31000 Washington Cty. Tax Settlement 87,800$ -$ 110,000$ 71,122$ -$ 62,500$ 50,000$ 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$ 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$ 68,000$ -$ UTV, Thermal Camera, 3 Digital Radios 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$ 68,000$ -$ Page 21 of 26 11/25/2025 City of Scandia 2026 Proposed Budget 2022 2023 2024 3-Yr Avg 2025 Budget 6/30/2025 2026 2026 Actual Actual Actual Actual Approved YTD Actual Budget Budget Change in 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$ 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$ 25,000$ -$ PUBLIC SAFETY BUILDING FUND Expenditures 412-48500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ -$ -$ 412-48500-319 Other Services -$ -$ -$ -$ -$ 13,250$ 18,000$ 18,000$ -$ Door Access System 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$ -$ -$ -$ 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$ 18,000$ 18,000$ -$ Total Levy Washington City. Tax Settlement 2,220,598$ 2,377,761$ 2,622,385$ 2,401,148$ 3,118,194$ 1,569,576$ 3,223,111$ 3,223,111$ (0)$ increase/(decrease) over 2024 Fiscal Disparities (123,679)$ (125,549)$ (125,549)$ Total Net Levy 2,994,515$ 3,097,562$ 3,097,562$ (0)$ Page 22 of 26