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06.q 2026 City Budget
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