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08.a Resolution 09-15-26-03 - Approving 2027 Preliminary Levy
Staff Report Date of Meeting: September 15, 2026 For: Honorable Mayor and Council From: Kyle Morell, City Administrator Subject: 2027 Preliminary Levy – Resolution 09-15-26-03 Background: August Staff is presenting the preliminary 2027 budget for the Council to review. The Capital Investment Committee met in July and plans to meet again in August to review the CIP funds and discuss future projects. Their recommendations have been included in the CIP fund budgets. The General Fund budget was prepared using past revenue and expense practices and a six-month review of 2026 spending to guide future revenue and expense projections. The following assumptions have been made when completing the draft budget 1. A 3.5% increase in wages, similar to increases over the last 3 years. 2. A 10% increase in health insurance premiums 3. A 10% increase in workers' compensation and liability insurance 4. A 5% increase in contracted Planning and Engineering Services 5. July 2025 – June 2026 CPI is 3.51% The overall projected levy increase is $219,538, which is a 6.53% increase over 2026, with the net levy increasing from $3,097,562 to $3,317,100. This increase is largely due to an additional $147,270 in debt service levy for the 2024 Road Project debt service payment. This year's levy amount was $162,828; 2027’s levy amount is $310,098. This single line item accounts for 4.57% of the proposed 6.53% levy increase. All other City activities are proposed to increase by $63,224, a 1.96% increase over 2026. September The setting of the City’s preliminary levy establishes the maximum levy the City approves for the upcoming year. The net levy amount presented above, $3,317,100, results from the actual certified levy amount minus fiscal disparities, which is taken from every City within the seven-county metro as part of the collection and redistribution of commercial and industrial tax capacity growth. Scandia generally receives a similar amount back from the fiscal disparities program as it contributes. The actual levy amount presented in August was $3,433,605, which is a $210,494 increase over the final 2026 levy amount. The updated budget presentation at the September Work Session presented a levy amount of $3,409,526, which produces a net levy of $3,293,021 after fiscal disparities. This is a $24,079 reduction in the levy amount presented in August. But still results in a 6.31% increase in the City’s levy over 2026. Resolution 09-15-26-03 is attached for your review and approval. It certifies a preliminary levy amount of $3,409,526, a 6.31% increase over 2026. This will be a not-to-exceed levy amount. Also attached is a scaled- down version of the budget presentation that shows only the summary pages for the general fund, levy funds, and tax rate. I did not include details on the CIP funds for this presentation, but will be sure to do so for the Truth-In-Taxation hearing in December. Discussion: Should the Council approve Resolution 09-15-26-03 as presented or discuss an alternative amount for certification? The City’s preliminary levy is due by September 30, 2026. If Council wants to certify a different amount, it should call a Special Meeting to review that resolution. Options: 1. Approve Resolution 09-15-26-03 – Approving Scandia’s 2027 Preliminary Levy 2. Table for Future Discussion Recommendation: Approve Option 1 Attachments: Resolution 09-16-26-03 – Approving Preliminary Levy 2027 Preliminary Budget Presentation 2027 Preliminary Budget WHEREAS, The City Council of the City of Scandia is required to determine a preliminary levy by the end of September for inclusion on property tax statements distributed in November WHEREAS, the property tax levy to be certified only represents the maximum property tax levy that the City may consider, and the City Council may consider the adoption of a lower levy by the County's December submission deadline. THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY, STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS: The City Council of the City of Scandia certifies that it will host its Truth-in-Taxation Public Hearing on its 2027 budget and levy on Wednesday, December 2, 2026, at 6:30 p.m. at the Scandia Community Center, at 14727 209th St. N. And, that the following maximum property tax levy certified in 2026, payable in 2027, be levied upon the taxable property in the City of Scandia of $3,433,605 for the following tentative purposes Total The City Administrator is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Washington County, Minnesota. Adopted by the City Council of the City of Scandia this 15th day of September, 2026 Steve Kronmiller, Mayor Kyle Morell, City Administrator $120,000 RESOLUTION 09-15-26-03 A RESOLUTION ADOPTING THE PRELIMINARY 2027 LEVY PURPOSE General Fund AMOUNT $1,963,742 $728,237Debt Service Fund General Capital Improvement Fund Park Improvement Fund Equipment Improvement Fund Local Road Improvement Fund Economic Development Authority Fund $3,433,605 $20,500 $51,250 $463,001 $7,000 Tourism Committee Fund Fire Department Fund Public Safety Building Fund $51,250 $25,625 $3,000 2027 Preliminary Budget September 15, 2026 General Fund Budget Summary Difference20272026 $76,375$2,535,528$2,459,153Total General Fund Revenue $74,772$2,522,214$2,447,442Total General Fund Expenses $1,603$13,314$11,711Revenues Over / (Under) Expenses Tax Levy Summary Difference20272026 $19,158$1,935,004$1,915,846General Fund Levy $147,680$728,237$580,557Debt Service Levy $19,577$736,285$716,708CIP Funds Levy $1,000$7,000$6,000EDA Levy ($1,000)$3,000$4,000Tourism Levy $186,415$3,409,526$3,223,111Total Levy $9,044($116,505)*($125,549)Less Fiscal Disparities $195,459**$3,093,021$3,097,562Total Net Levy *3-year Average ** 6.31% increase over 2026 Tax Rate Summary Difference20272026 $220,145$11,517,162*$11,297,017Estimated Tax Capacity $195,459$3,293,021$3,097,562Net Levy 1.17%28.59%27.42%Tax Rate *Preliminary 2026 value for Payable 2027 per Washington County Historic Tax Rate Summary % ChangeTax Rate -2.62%30.777%2020 -1.97%30.172%2021 -2.73%29.346%2022 -9.84%26.460%2023 0.93%26.704%2024 4.63%27.940%2025 -1.86%27.419%2026 4.28%28.592%2027 8 Year Average – 28.42% 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments FUND 101 GENERAL FUND Preliminary Taxes Revenue August 101-41000-31000 Washington Cty. Tax Settlement 1,733,913$ 1,726,451$ 1,739,757$ 1,733,374$ 1,915,846$ -$ 1,935,004$ 101-41000-31040 Fiscal Disparities 122,682$ 103,426$ 123,407$ 116,505$ 120,000$ 528$ 120,000$ 101-41000-31701 Gravel Taxes 15,146$ 20,018$ 20,300$ 18,488$ 15,000$ 14,636$ 18,500$ 101-41000-31830 Solar Energy Production Tax 5,874$ 5,763$ 5,862$ 5,833$ 6,000$ -$ 6,000$ 101-41000-31900 Penalties & Interest Delinquent Tax -$ 22$ 1,519$ 514$ -$ -$ -$ 1,877,615$ 1,855,680$ 1,890,845$ 1,874,713$ 2,056,846$ 15,164$ 2,079,504$ Licenses and Permits Revenues 101-41000-32150 ROW-Utility Permits 4,800$ 5,550$ 6,150$ 5,500$ 5,000$ 1,950$ 5,000$ 101-41000-32180 Tobacco and Liquor Licenses 12,660$ 13,735$ 13,810$ 13,402$ 15,000$ 75$ 14,000$ 101-41000-32190 Other City Permits 2,670$ 2,531$ 1,787$ 2,329$ 3,000$ 1,025$ 2,500$ 101-41000-32210 Building Permits 175,019$ 215,924$ 267,453$ 219,465$ 175,000$ 110,585$ 200,000$ 101-41000-32260 Gambling Permits 45$ 145$ 45$ 78$ 100$ 45$ 100$ 195,194$ 237,885$ 289,245$ 240,774$ 198,100$ 113,680$ 221,600$ Intergovernmental Revenues 101-41000-33401 LGA/MVHC/AG/PERA Aid 14,409$ 14,734$ 7,961$ 12,368$ 7,000$ 868$ 7,000$ 101-41000-33420 Fire Relief State PERA 47,148$ -$ 59,307$ 35,485$ 42,000$ -$ 40,474$ This is a pass through offset in expenditures. 101-41000-33422 Other State Grants & Aids 14,053$ 19,324$ 19,699$ 17,692$ 6,000$ 75,464$ 10,000$ 101-41000-33423 Other Local Grants & Aids 6,234$ -$ -$ 2,078$ -$ -$ -$ 101-41000-33428 Payments In Lue of Taxes (PILT) 8,165$ 6,585$ 6,748$ 7,166$ 6,000$ -$ 6,000$ 101-41000-33620 Recycling Grant -$ 8,164$ 8,198$ 5,454$ 8,000$ 8,162$ 8,000$ 101-41000-33630 Local Govt Grants & Aids -$ 11,111$ 595$ 3,902$ 872,000$ -$ 101-41000-33640 Other Grants -$ 1,900$ -$ 633$ -$ -$ -$ 90,008$ 61,817$ 102,508$ 84,778$ 69,000$ 956,494$ 71,474$ EXHIBIT A Page 1 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A Charges for Services Revenue 101-41000-34103 Zoning and Planning 7,742$ 6,363$ 801$ 4,969$ 5,000$ 3,600$ 5,000$ 101-41000-34106 Engineering Fees -$ -$ -$ -$ -$ -$ 101-41000-34107 Assessment Search Fees 5$ -$ -$ 2$ -$ -$ -$ 101-41000-34109 Water Usage 165$ 169$ 249$ 194$ 100$ 249$ 250$ 101-41000-34202 Fire Protection Services 32,300$ 35,816$ 36,443$ 34,853$ 46,007$ 50,387$ 53,700$ May contract 2027-2029 101-41000-34301 Restitution -$ 14,981$ -$ 4,994$ -$ -$ -$ 101-41000-34303 Dust Control 3,524$ 2,673$ 3,529$ 3,242$ 3,000$ 2,512$ 3,000$ 101-41000-34304 Reimbursement for Services 2,700$ 3,600$ 2,700$ 3,000$ 3,600$ 600$ 3,000$ 101-41000-34305 Other Street Services -$ -$ -$ -$ -$ -$ -$ 101-41000-34730 Ad Revenue 900$ 450$ -$ 450$ 500$ 750$ 500$ 101-41000-34750 Facilities Rental 10,270$ 11,487$ 25,546$ 15,768$ 20,000$ 11,249$ 20,000$ 101-41000-34760 Cleaning Fees -$ -$ -$ -$ -$ -$ -$ 101-41000-34790 Recreation Programs 1,793$ 2,203$ 1,855$ 1,951$ 1,000$ -$ -$ 59,399$ 77,742$ 71,123$ 69,422$ 79,207$ 69,346$ 85,450$ Fines and Forfeits Revenues 101-41000-35101 Fines & Forfeitures 7,133$ 5,873$ 16,959$ 9,988$ 6,000$ 4,211$ 7,500$ 7,133$ 5,873$ 16,959$ 9,988$ 6,000$ 4,211$ 7,500$ Miscellaneous Revenues 101-41000-36210 Interest Income 29,798$ 40,620$ 66,141$ 45,520$ 40,000$ 49,413$ 60,000$ 101-41000-36230 Donations 6,092$ 3,186$ 5,465$ 4,914$ 4,000$ 346$ 4,000$ 101-41000-36240 Insurance Dividend 1,509$ 5,281$ 6,360$ 4,383$ 4,000$ -$ 4,000$ 101-41000-36250 Misc. Refund 4,076$ 880$ 4,511$ 3,156$ 2,000$ 242$ 2,000$ 101-41000-39200 Interfund Operating Transfer -$ -$ 10,500$ 3,500$ -$ -$ -$ 41,476$ 49,967$ 82,476$ 57,973$ 50,000$ 50,001$ 70,000$ Transfers Between Funds Revenues 101-49000-39101 Sales of General Fixed Assets -$ -$ -$ -$ -$ -$ 101-49000-39200 Interfund Transfer -$ -$ 90,000$ 30,000$ -$ -$ -$ 101-49000-39204 Money Market Transfer -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 30,000$ -$ -$ -$ -50.84% Total General Fund Revenues 2,270,824$ 2,288,963$ 2,453,157$ 2,337,648$ 2,459,153$ 1,208,896$ 2,535,528$ increase/(decrease) over 2026 Page 2 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A Expenditures ADMINISTRATION & FINANCE EXPENDITURES 101-41000-101 Regular Wages & Salaries 141,676$ 174,840$ 213,154$ 176,557$ 213,000$ 107,029$ 212,800$ 101-41000-121 PERA Coord. Employer Contribu. 8,034$ 13,753$ 15,983$ 12,590$ 15,000$ 8,027$ 14,900$ 101-41000-122 FICA Employer Contribution 7,923$ 10,940$ 12,931$ 10,598$ 13,200$ 6,485$ 13,200$ 101-41000-126 MEDICARE Employer Contribution 2,585$ 2,656$ 2,997$ 2,746$ 3,100$ 1,517$ 3,100$ 101-41000-131 Employer Paid Health 34,589$ 37,759$ 42,283$ 38,210$ 40,400$ 20,414$ 44,100$ 10% increase 101-41000-132 Dental Insurance 1,242$ 1,535$ 1,847$ 1,541$ 2,400$ 888$ 3,000$ 101-41000-134 Employer Paid Life 560$ 597$ 606$ 588$ 600$ 325$ 600$ 101-41000-135 Employer Paid Disability 844$ 860$ 1,382$ 1,029$ 800$ 680$ 1,200$ 101-41000-144 MN Paid Leave -$ -$ -$ 900$ 2,220$ 900$ 101-41000-151 Worker s Comp Insurance Prem 1,651$ 1,837$ 1,254$ 1,581$ 2,061$ 744$ 2,267$ 10% increase 101-41000-200 Office Supplies 596$ 915$ 774$ 762$ 1,000$ 441$ -$ 101-41000-203 Printed Forms & Papers 2,590$ 3,788$ 3,923$ 3,434$ 4,000$ 1,691$ -$ 101-41000-210 Operating Supplies 616$ 876$ 787$ 759$ 750$ 275$ -$ 101-41000-301 Auditing and Accounting Services 29,090$ 32,050$ 38,100$ 33,080$ 38,000$ 38,100$ 39,000$ 101-41000-304 Legal Services 57,086$ 35,943$ 40,448$ 44,492$ 40,000$ 20,718$ 40,000$ 101-41000-306 Personal Testing & Recruit -$ -$ -$ -$ -$ -$ -$ 101-41000-308 Other Professional Services 816$ 1,747$ 2,748$ 1,770$ 2,500$ 2,940$ 2,500$ Ehlers Financial Assistance 101-41000-309 Software Support & Maintenance 18,457$ 19,102$ 18,664$ 18,741$ 20,219$ 6,092$ 20,000$ 101-41000-316 Conferences & Seminars 390$ 50$ 695$ 378$ 3,000$ 445$ 3,000$ 101-41000-317 Employee Training -$ -$ 1,440$ 480$ 1,500$ -$ 1,500$ 101-41000-319 Other Services 50,158$ 1,718$ 447$ 17,441$ 500$ 586$ 500$ 101-41000-321 Telephone 5,210$ 5,540$ 5,939$ 5,563$ 7,000$ 2,933$ 7,000$ 101-41000-322 Postage 2,322$ 2,950$ 3,223$ 2,832$ 3,000$ 1,447$ 6,000$ 101-41000-331 Travel Expenses 1,305$ 828$ 2,495$ 1,543$ 3,000$ -$ 3,000$ 101-41000-351 Legal Notices Publishing 1,647$ 2,304$ 863$ 1,605$ 2,000$ 1,079$ 2,000$ 101-41000-361 Liability/Property Ins 10,967$ 9,166$ 7,762$ 9,299$ 10,083$ 8,190$ 11,091$ 10% Increase 101-41000-365 Insurance Claims 1,000$ 1,000$ -$ 667$ -$ -$ -$ 101-41000-381 Utilities-Electric & Gas 11,596$ 11,627$ 11,676$ 11,633$ 15,000$ 4,149$ 15,000$ Sunscription SSI MN TRANCHE 101-41000-413 Equipment Rental 1,805$ 1,757$ 2,284$ 1,949$ 1,800$ 1,035$ 1,800$ 101-41000-430 Recycling 30$ 100$ 130$ 87$ -$ 50$ -$ 101-41000-433 Dues and Subscriptions 5,056$ 1,877$ 5,689$ 4,207$ 8,000$ 5,683$ 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$ Support for program for rehabilitation of youth offenders dba Lakes Center for Youth & Families 101-41000-435 Misc Expense -$ 14$ 27$ 14$ -$ 27$ -$ 101-41000-438 Misc. Contractual 1,336$ 2,818$ 3,713$ 2,622$ 1,500$ 5,659$ 1,500$ Abdo Treasurer assistance 101-41000-439 Refunds Issued -$ 601$ 200$ 267$ -$ 50$ -$ 101-41000-560 Furniture and Fixtures -$ 233$ 140$ 124$ 250$ -$ 250$ 101-41000-570 Office Equipment 1,983$ 122$ 1,242$ 1,116$ 2,500$ 14,770$ 2,500$ 408,661$ 387,403$ 451,346$ 415,803$ 462,563$ 264,688$ 466,208$ Page 3 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A CITY COUNCIL EXPENDITURES 101-41110-101 Regular Wages & Salaries 20,772$ 20,772$ 21,010$ 20,851$ 22,000$ 11,011$ 22,000$ 101-41110-122 FICA Employer Contribution 238$ 246$ 257$ 247$ 700$ 130$ 1,400$ 101-41110-126 MEDICARE Employer Contribution 301$ 249$ 305$ 285$ 1,400$ 160$ 300$ 101-41110-127 PERA Defined 847$ 840$ 843$ 843$ 300$ 445$ 300$ 101-41110-144 MN Paid Leave -$ -$ -$ -$ 100$ 48$ 100$ 101-41110-151 Worker's Comp Insurance Prem 95$ 52$ 80$ 76$ 100$ 49$ 100$ 101-41110-308 Other Professional Services 30$ -$ 85$ 38$ -$ 85$ 100$ 101-41110-316 Conferences & Seminars 350$ 30$ 1,079$ 486$ 1,000$ -$ 1,000$ 101-41110-331 Travel Expenses 562$ -$ -$ 187$ 500$ -$ 500$ 101-41110-439 Refunds Issued (Liquor License refunds)-$ -$ -$ -$ -$ -$ -$ 101-41110-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ 101-41110-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 23,195$ 22,189$ 23,659$ 23,014$ 26,100$ 11,929$ 25,800$ ELECTION EXPENDITURES 101-41410-199 Election Judge -$ 6,233$ -$ 2,078$ 6,000$ -$ -$ 101-41410-200 Office Supplies -$ 54$ -$ 18$ 250$ -$ 250$ 101-41410-203 Printed Forms & Papers -$ -$ -$ -$ -$ -$ -$ 101-41410-210 Operating Supplies -$ 1,601$ -$ 534$ 1,500$ -$ 1,500$ 101-41410-351 Legal Notices Publishing -$ 102$ -$ 34$ 150$ -$ 150$ 101-41410-413 Equipment Rental 1,515$ 1,672$ 1,820$ 1,669$ 1,500$ 1,990$ 1,500$ 1,515$ 9,662$ 1,820$ 4,332$ 9,400$ 1,990$ 3,400$ Page 4 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PLANNING & BUILDING EXPENDITURES 101-41910-101 Regular Wages & Salaries 63,181$ 59,380$ 62,418$ 61,660$ 64,300$ 31,930$ 56,900$ Share of Administrator and Clerk wages & benefits 101-41910-121 PERA Coord. Employer Contribu.3,667$ 4,452$ 4,682$ 4,267$ 4,600$ 2,395$ 4,600$ 101-41910-122 FICA Employer Contribution 3,409$ 3,512$ 3,724$ 3,548$ 4,000$ 1,905$ 3,500$ 101-41910-126 MEDICARE Employer Contribution 795$ 840$ 867$ 834$ 900$ 446$ 900$ 101-41910-131 Employer Paid Health 14,969$ 16,414$ 16,587$ 15,990$ 15,500$ 7,765$ 16,700$ 10% increase 101-41910-132 Dental Insurance 585$ 658$ 712$ 652$ 700$ 329$ 600$ 101-41910-134 Employer Paid Life 160$ 173$ 158$ 164$ 200$ 101$ 200$ 101-41910-135 Employer Paid Disability 372$ 416$ 480$ 423$ 400$ 236$ 400$ 101-41910-144 MN Paid Leave -$ -$ 300$ 141$ 200$ 101-41910-203 Printed Forms & Papers -$ -$ -$ -$ -$ -$ 300$ 101-41910-309 Software Support & Maintenance 15,190$ 15,190$ 1,800$ 3,605$ 1,800$ 101-41910-311 Contract Permit Inspections 69,429$ 85,696$ 100,416$ 85,181$ 75,000$ 33,004$ 75,000$ Building (City of Hugo) & Electrical (Joseph Wheaton) Inspections 101-41910-312 Planning Services 76,634$ 58,157$ 74,541$ 69,777$ 70,000$ 48,537$ 77,000$ 101-41910-313 Committee & Commission Reimbur 4,450$ 5,200$ 5,200$ 4,950$ 5,500$ 2,600$ 5,500$ 101-41910-316 Conferences & Seminars -$ 30$ -$ 10$ -$ -$ -$ 101-41910-319 Other Services 123$ -$ 4,628$ 1,584$ -$ -$ -$ 101-41910-361 Liability/Property Ins 5,401$ 4,937$ 4,121$ 4,820$ 5,431$ 4,606$ 5,974$ 10% Increase 101-41910-438 Misc. Contractual 5,277$ 5,914$ 10,003$ 7,065$ 6,000$ 4,347$ 6,000$ State Building Permit Surcharges 101-41910-439 Refunds Issued 600$ 169$ 206$ 325$ -$ 128$ -$ 249,052$ 245,947$ 303,934$ 276,438$ 254,631$ 142,074$ 255,574$ ASSESSOR EXPENDITURES 101-41950-300 Assessor 21,959$ 23,260$ 24,061$ 23,093$ 24,000$ 12,063$ 24,000$ Assessor contract w/Patrick Pauscek 21,959$ 23,260$ 24,061$ 23,093$ 24,000$ 12,063$ 24,000$ POLICE EXPENDITURES 101-42100-318 Police Contract 168,499$ 183,442$ 191,097$ 181,013$ 197,889$ -$ 208,343$ 2027 Contract 101-42100-319 Other Services 959$ 1,189$ 1,120$ 1,090$ 1,250$ -$ 1,500$ Code Red notification service; Taco Daze security 169,458$ 184,631$ 192,217$ 182,102$ 199,139$ -$ 209,843$ Page 5 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A FIRE DEPT EXPENDIDTURES 101-42200-101 Regular Wages & Salaries 185,805$ 199,550$ 198,752$ 194,702$ 200,000$ 95,899$ 202,700$ 101-42200-121 PERA Coord. Employer Contribu. -$ -$ -$ -$ -$ -$ -$ 101-42200-122 FICA Employer Contribution 10,463$ 12,109$ 11,061$ 11,211$ 12,400$ 5,156$ 12,600$ 101-42200-124 Police & Fire PERA 9,286$ 10,194$ 10,730$ 10,070$ 9,600$ 5,557$ 11,100$ 101-42200-126 MEDICARE Employer Contribution 2,867$ 2,385$ 2,899$ 2,717$ 2,900$ 1,408$ 2,900$ 101-42200-134 Employer Paid Life 192$ 192$ 192$ 192$ 200$ 112$ 200$ 101-42200-135 Employer Paid Disability -$ -$ -$ -$ -$ -$ -$ 101-42200-141 Unemployment Compensation -$ 3$ 2$ -$ -$ -$ 101-42200-144 MN Paid Leave -$ -$ 900$ 427$ 900$ 101-42200-151 Worker s Comp Insurance Prem 11,617$ 6,249$ 6,718$ 8,195$ 7,390$ 4,270$ 8,129$ 10% increase 101-42200-200 Office Supplies 204$ 150$ 58$ 137$ 300$ 49$ 1,000$ 101-42200-203 Printed Forms & Papers -$ 91$ 88$ 60$ 200$ -$ 250$ 101-42200-209 Medical Supplies 4,845$ 1,456$ 2,073$ 2,791$ 3,000$ -$ 2,500$ 101-42200-210 Operating Supplies 7,428$ 6,934$ 11,703$ 8,688$ 8,800$ 4,765$ 10,000$ 101-42200-211 Cleaning Supplies 51$ -$ 84$ 45$ 100$ -$ 100$ 101-42200-212 Fuel 5,834$ 4,923$ 4,311$ 5,023$ 5,500$ 2,120$ 5,500$ 101-42200-217 Uniforms & Safety Equipment 5,192$ 18,275$ 15,896$ 13,121$ 15,000$ 1,757$ 18,200$ New member gear and uniforms 101-42200-221 Equipment Parts 294$ -$ 534$ 276$ 1,500$ -$ 1,500$ 101-42200-222 Tires -$ -$ -$ -$ -$ -$ -$ 101-42200-223 Structure Repair & Supplies 400$ 49$ 131$ 193$ 800$ 400$ 800$ 101-42200-240 Small Tools and Minor Equip 1,455$ 17,517$ 7,067$ 8,680$ 9,500$ 26$ 10,000$ 101-42200-305 Medical Services 4,610$ 5,630$ 5,655$ 5,298$ 6,000$ 6,403$ 7,000$ Annual testing 101-42200-306 Personal Testing & Recruit 1,391$ -$ 1,104$ 832$ -$ -$ 1,000$ 101-42200-309 Software Support & Maintenance 17,495$ 19,098$ 15,782$ 17,458$ 19,000$ 10,090$ 20,000$ Laserfiche user fee, 800Mhz Radios user fee, Managed IT, Pager Repair 101-42200-310 Medical Training 12,000$ 50$ -$ 4,017$ 100$ -$ 200$ Mhealth Supplied 101-42200-316 Conferences & Seminars -$ -$ -$ -$ 250$ -$ 250$ 101-42200-317 Employee Training 5,764$ 10,605$ 6,187$ 7,519$ 11,000$ 2,655$ 11,000$ MBFTE Funding (50% grant reimbursed) 101-42200-319 Other Services 889$ 105$ 115$ 370$ 500$ -$ 500$ Fire Extinguishers 101-42200-321 Telephone 6,366$ 6,106$ 11,178$ 7,883$ 6,500$ 8,242$ 7,000$ 8 computer air cards for County CDA 101-42200-322 Postage -$ 18$ -$ 6$ -$ -$ -$ 101-42200-324 State of MN-Fire Relief 47,148$ -$ 59,307$ 35,485$ 40,474$ -$ 40,474$ Pass through to PERA 101-42200-325 City Match-Fire Relief -$ -$ 8,097$ 2,699$ -$ -$ -$ Page 6 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 101-42200-331 Travel Expenses 1,693$ 1,818$ 1,002$ 1,504$ 2,500$ 1,748$ 2,600$ Sectional Schools 101-42200-334 Licenses & Permits 536$ 368$ 480$ 461$ 500$ 300$ 400$ 101-42200-340 Advertising -$ -$ -$ -$ -$ -$ -$ 101-42200-361 Liability/Property Ins 6,989$ 7,208$ 7,923$ 7,373$ 8,726$ 7,839$ 9,599$ 10% Increase 101-42200-381 Utilities-Electric & Gas 5,742$ 4,769$ 4,054$ 4,855$ 6,000$ 5,463$ 6,500$ 101-42200-384 Refuse/Garbage Disposal 1,043$ 72$ 90$ 402$ -$ 180$ -$ 101-42200-385 Sewer Pumping & Maintenance 304$ 526$ 324$ 384$ 550$ -$ 550$ 101-42200-401 Building Maintenance/Repairs 4,514$ 2,499$ 7,434$ 4,816$ 3,500$ 3,636$ 7,300$ Pest C ontrol $530; Cleaning Service $1800 101-42200-403 Improvements Other Than Bldgs -$ -$ -$ -$ -$ -$ -$ 101-42200-404 Repair Machinery/Equipment 18,562$ 15,138$ 17,920$ 17,207$ 8,000$ 1,167$ 8,000$ 101-42200-407 Well Repair & Maintenance -$ -$ -$ -$ -$ -$ -$ 101-42200-433 Dues and Subscriptions 3,215$ 3,245$ 4,885$ 3,782$ 3,500$ 1,844$ 4,000$ IamResponding $700; /check-It $1,300 101-42200-438 Misc. Contractual 3,716$ 3,125$ 2,348$ 3,063$ 4,000$ 1,144$ 8,000$ Compressor, Lucas, Tornado siren & Zoll Service 101-42200-440 Events 1,196$ 672$ 558$ 809$ 1,000$ 18$ 1,000$ Taco Daze, Fire Prevention, Safe Halloween 101-42200-520 Capital Improvements to Bldgs 6,264$ -$ -$ 2,088$ -$ -$ -$ 101-42200-530 Capital Impr Other Than Bldgs -$ -$ -$ -$ -$ -$ -$ 101-42200-540 Heavy Machinery Capital -$ -$ -$ -$ -$ -$ -$ 101-42200-560 Furniture and Fixtures 236$ 51$ -$ 96$ 500$ -$ 1,000$ Training room chairs 101-42200-570 Office Equipment 180$ 1,078$ -$ 419$ 1,600$ 3,624$ 4,000$ Computer replacement 395,787$ 362,256$ 426,738$ 394,927$ 402,290$ 176,301$ 428,752$ ANIMAL CONTROL EXPENDITURES 101-42700-314 Animal Control 6,778$ 7,324$ 16,833$ 10,312$ 7,000$ 3,624$ 7,500$ 6,778$ 7,324$ 16,833$ 10,312$ 7,000$ 3,624$ 7,500$ Page 7 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PUBIC WORKS EXPENDITURES 101-43000-101 Regular Wages & Salaries 224,993$ 269,145$ 277,837$ 257,325$ 290,000$ 140,405$ 287,800$ 80.5% of PW Wages, 80% of DPW 101-43000-102 OT Regular Wages 6,237$ 3,144$ 5,469$ 4,950$ 9,300$ 3,489$ 8,100$ 101-43000-104 Temporary Employee Wages 4,163$ 612$ 9,153$ 4,643$ 2,300$ 1,373$ 2,300$ 101-43000-121 PERA Coord. Employer Contribu. 17,325$ 19,764$ 21,006$ 19,365$ 22,400$ 10,792$ 22,200$ 101-43000-122 FICA Employer Contribution 13,754$ 15,546$ 17,187$ 15,496$ 18,700$ 8,613$ 18,500$ 101-43000-126 MEDICARE Employer Contribution 3,263$ 3,750$ 3,968$ 3,660$ 4,400$ 2,014$ 4,300$ 101-43000-131 Employer Paid Health 57,146$ 59,528$ 65,107$ 60,593$ 66,300$ 28,046$ 73,800$ New PW Staff, non-union, Approx $10,000 more than '26 101-43000-132 Dental Insurance 1,058$ 1,061$ 1,146$ 1,088$ 1,000$ 529$ 4,700$ 101-43000-133 Union Training Center -$ 1,872$ 1,872$ 1,248$ 1,872$ 864$ -$ Non Union Employees As Of 2027 101-43000-134 Employer Paid Life 701$ 717$ 731$ 716$ 700$ 400$ 700$ 101-43000-135 Employer Paid Disability 1,563$ 1,408$ 1,588$ 1,520$ 1,900$ 646$ 1,500$ 101-43000-141 Unemployment Compensation -$ -$ -$ -$ -$ -$ -$ 101-43000-144 MN Paid Leave -$ -$ 1,400$ 619$ 1,300$ 101-43000-151 Worker s Comp Insurance Prem 26,477$ 22,615$ 13,930$ 21,007$ 24,877$ 8,240$ 27,365$ 10% increase 101-43000-200 Office Supplies 54$ 58$ 398$ 170$ 250$ -$ 250$ 101-43000-210 Operating Supplies 8,550$ 5,456$ 9,428$ 7,811$ 8,000$ 4,243$ 8,000$ Daily use items, hardwares, misc. items 101-43000-212 Fuel 29,707$ 26,993$ 23,861$ 26,854$ 30,000$ 10,666$ 30,000$ 101-43000-217 Uniforms & Safety Equipment 2,519$ 2,108$ 1,849$ 2,159$ 2,500$ 1,227$ 2,500$ Uniform allowance, PPE 101-43000-221 Equipment Parts 19,409$ 18,541$ 16,796$ 18,249$ 15,000$ 8,818$ 17,000$ P.M. parts, Replacement Parts 101-43000-222 Tires 1,288$ 5,705$ 6,064$ 4,352$ 5,000$ -$ 7,000$ 101-43000-223 Structure Repair & Supplies 56$ -$ 1,613$ 557$ 2,200$ 690$ 2,000$ 101-43000-224 Materials for Road Maintenance 10,662$ 16,849$ 20,263$ 15,925$ 26,000$ 3,612$ 25,000$ Hot/Cold mix, cement, culverts, gravel, and base material 101-43000-226 Sign Replacement & Repair 174$ 520$ 1,905$ 867$ 2,500$ 1,936$ 6,000$ 101-43000-228 Gravel 6,863$ 330$ 1,056$ 2,750$ -$ -$ -$ Move funds to Materials for Road Mintenance 101-43000-229 Salt 17,914$ 14,847$ 21,384$ 18,048$ 22,000$ 5,705$ 25,000$ Winter Road Salt Untreated/Treated 101-43000-240 Small Tools and Minor Equip 5,967$ 8,121$ 826$ 4,971$ 8,000$ 4,729$ 6,000$ Hand tools, attachments 101-43000-302 Surveying -$ -$ -$ -$ -$ -$ -$ *Admin Cost- remove line item from PW 101-43000-303 Engineering Fees 12,793$ 11,298$ 15,158$ 13,083$ 11,000$ 15,168$ 14,391$ 101-43000-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 101-43000-305 Medical Services 286$ 65$ 66$ 139$ 600$ 406$ 500$ First Aid supplies 101-43000-309 Software Support & Maintenance 13,198$ 331$ 10,196$ 7,908$ 6,000$ -$ 5,000$ PW Data Tracking Software $5,000 ; GIS map updates 101-43000-317 Employee Training 1,315$ 579$ 360$ 752$ 1,500$ 180$ 1,000$ Page 8 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 101-43000-319 Other Services 6,045$ 4,228$ 3,956$ 4,743$ 7,000$ 4,329$ 7,000$ Pest control, Janitorial service 101-43000-321 Telephone 4,227$ 4,254$ 4,443$ 4,308$ 4,000$ 2,079$ 4,000$ City isued cell/data service 101-43000-331 Travel Expenses -$ 291$ 599$ 297$ 550$ -$ 550$ 101-43000-334 Licenses & Permits 192$ 10$ 167$ 123$ 550$ -$ 55$ 101-43000-361 Liability/Property Ins 8,348$ 9,713$ 9,202$ 9,088$ 10,684$ 9,939$ 11,752$ 10% Increase 101-43000-365 Insurance Claims -$ -$ -$ -$ -$ -$ -$ 101-43000-381 Utilities-Electric & Gas 4,214$ 3,482$ 2,828$ 3,508$ 4,750$ 3,597$ 4,750$ 101-43000-384 Refuse/Garbage Disposal 861$ 120$ 72$ 351$ 500$ -$ 500$ 101-43000-385 Sewer Pumping & Maintenance 304$ 2,285$ 324$ 971$ 1,800$ -$ 2,000$ PW/Fire shop drain holding tank pumping 101-43000-387 Street Light Utilities 5,112$ 5,168$ 3,617$ 4,632$ 5,200$ 3,747$ 5,500$ Street light Maintenance/Replacement 101-43000-401 Building Maintenance/Repairs 4,239$ 4,460$ 8,130$ 5,610$ 8,000$ 2,255$ 8,000$ 101-43000-403 Improvements Other Than Bldgs -$ -$ -$ -$ -$ -$ -$ Misc. small improvements 101-43000-404 Repair Machinery/Equipment 27,204$ 19,995$ 21,734$ 22,977$ 23,000$ 37,964$ 25,000$ Outsourced equipment repair 101-43000-405 Contractual Road Maint/Repair 119,461$ 135,439$ 101,219$ 118,706$ 170,000$ 23,764$ 160,000$ Striping, Calium Chloride Application, Patching, Culvert Repair 101-43000-407 Well Repair & Maintenance -$ -$ -$ -$ 1,000$ -$ 1,000$ RPZ testing, repair, maintenance 101-43000-413 Equipment Rental 111$ 169$ 1,418$ 566$ 4,000$ -$ 4,000$ 101-43000-417 Uniform Rental 1,105$ 1,066$ 1,204$ 1,125$ 1,500$ 451$ 3,500$ Full-time staff work uniforms 101-43000-433 Dues and Subscriptions -$ -$ -$ -$ 200$ -$ 200$ 101-43000-438 Misc. Contractual 11,380$ 9,817$ 24,267$ 15,155$ 12,000$ 498$ 12,000$ 101-43000-439 Refunds Issued -$ -$ -$ -$ -$ -$ -$ 101-43000-530 Capital Impr Other Than Bldgs -$ 7,150$ 9,374$ 5,508$ 7,500$ -$ 7,500$ building/equipment improvement 101-43000-550 Motor Vehicles Capital -$ -$ -$ -$ -$ -$ -$ 101-43000-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ Office/Break Room amenities 101-43000-570 Office Equipment 407$ 487$ -$ 298$ -$ -$ 300$ 0 680,641$ 719,100$ 742,770$ 714,170$ 847,933$ 352,034$ 859,813$ Page 9 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PARKS & RECREATION REVENUE 101-45000-101 Regular Wages & Salaries 8,508$ 11,243$ 23,788$ 14,513$ 43,600$ 12,044$ 72,900$ 3.5% of PW Wages, 7.5% of DPW 101-45000-104 Temporary Employee Wages 19,368$ 21,469$ 5,806$ 15,548$ 10,000$ 2,810$ 1,300$ 101-45000-121 PERA Coord. Employer Contribu.636$ 843$ 1,784$ 1,088$ 3,300$ 903$ 5,500$ 101-45000-122 FICA Employer Contribution 1,684$ 1,995$ 1,747$ 1,808$ 3,400$ 876$ 4,600$ 101-45000-126 MEDICARE Employer Contribution 414$ 468$ 404$ 429$ 800$ 205$ 1,100$ 101-45000-131 Employer Paid Health 2,020$ 2,140$ 7,051$ 3,737$ 9,800$ 3,221$ 7,800$ New PW Staff 101-45000-132 Dental Insurance 38$ 35$ 279$ 118$ 300$ 129$ 900$ 101-45000-134 Employer Paid Life 27$ 27$ 60$ 38$ 200$ 38$ 200$ 101-45000-135 Employer Paid Disability 55$ 55$ 173$ 94$ 200$ 84$ 100$ 101-45000-141 Unemployment Compensation -$ 16$ -$ 5$ -$ -$ -$ 101-45000-144 MN Paid Leave -$ -$ 200$ 65$ 300$ 101-45000-151 Worker s Comp Insurance Prem 2,615$ 2,251$ 3,010$ 2,625$ 3,311$ 1,779$ 3,642$ 10% Increase 101-45000-200 Office Supplies -$ -$ -$ -$ 100$ -$ 100$ 101-45000-203 Printed Forms & Papers -$ -$ -$ -$ 200$ -$ 200$ 101-45000-210 Operating Supplies 893$ 944$ 1,440$ 1,092$ 1,200$ 364$ 1,000$ Daily use items, hardwares, misc. items 101-45000-212 Fuel 251$ 278$ 347$ 292$ 1,500$ 255$ 1,500$ 101-45000-221 Equipment Parts 1,817$ 1,463$ 2,948$ 2,076$ 2,500$ 57$ 3,000$ 101-45000-223 Structure Repair & Supplies 1,124$ 138$ 85$ 449$ 1,500$ 27$ 1,500$ 101-45000-240 Small Tools and Minor Equip 324$ 432$ -$ 252$ 1,000$ -$ 500$ Hand tools, string trimmers, ect. 101-45000-312 Planning Services -$ -$ -$ -$ -$ -$ -$ 101-45000-313 Committee & Commission Reimbur 960$ 900$ 1,020$ 960$ 1,000$ 420$ 1,000$ 101-45000-319 Other Services 1,392$ 1,464$ 1,075$ 1,310$ 2,000$ -$ 1,500$ Janitorial service, pest control, Portable toilet service 101-45000-322 Postage -$ -$ -$ -$ -$ -$ -$ 101-45000-340 Advertising -$ 275$ 123$ 133$ 250$ 125$ -$ 101-45000-353 Sales& Use Tax -$ -$ 6$ 2$ -$ -$ -$ 101-45000-361 Liability/Property Ins 3,323$ 5,333$ 5,755$ 4,804$ 6,330$ 6,165$ 6,963$ 10% increase 101-45000-381 Utilities-Electric & Gas 5,258$ 4,562$ 4,675$ 4,832$ 6,000$ 2,800$ 5,000$ 101-45000-384 Refuse/Garbage Disposal 5,510$ 4,202$ 4,402$ 4,705$ 500$ 1,547$ 500$ 101-45000-385 Sewer Pumping & Maintenance 1,044$ 1,457$ 914$ 1,138$ 1,250$ 440$ 1,500$ Warming House 101-45000-401 Building Maintenance/Repairs 4,370$ 5,378$ 1,698$ 3,815$ 5,000$ 385$ 4,000$ 101-45000-403 Improvements Other Than Bldgs 421$ 2,067$ -$ 829$ 1,000$ -$ 1,000$ 101-45000-404 Repair Machinery/Equipment 397$ 507$ 2,080$ 994$ 1,000$ 5,665$ 1,000$ Outsourced equipment repair 101-45000-406 Grounds Care 3,724$ 2,535$ 2,380$ 2,880$ 4,000$ 587$ 4,000$ Plant material, mulch, landscape material 101-45000-438 Misc. Contractual 6,955$ 12,751$ 15,924$ 11,877$ 8,000$ 1,480$ 10,000$ Herbicide/Fertilizer Application 101-45000-439 Refunds Issued 565$ -$ -$ 188$ -$ 150$ -$ 101-45000-440 Events 5,354$ 3,196$ 5,746$ 4,765$ 3,000$ 2,745$ 2,000$ 101-45000-490 Financial Assistance -$ -$ -$ -$ -$ -$ -$ 101-45000-530 Capital Impr Other Than Bldgs 4,500$ 10,210$ 3,290$ 6,000$ 5,000$ -$ 5,000$ Building/Equipment Improvements 83,544$ 98,635$ 98,010$ 93,397$ 127,441$ 45,365$ 149,605$ Page 10 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A COMMUNITY CENTER EXPENDITURES 101-45180-101 Regular Wages & Salaries 14,401$ 16,627$ 17,168$ 16,065$ 25,900$ 8,591$ 27,000$ 7.50% of PW wages, 5.0% of DPW 101-45180-104 Temporary Employee Wages -$ -$ -$ -$ -$ -$ -$ 101-45180-121 PERA Coord. Employer Contribu.1,042$ 1,220$ 1,261$ 1,174$ 1,900$ 617$ 2,000$ 101-45180-122 FICA Employer Contribution 850$ 977$ 1,015$ 947$ 1,600$ 508$ 1,700$ 101-45180-126 MEDICARE Employer Contribution 199$ 236$ 236$ 223$ 400$ 119$ 400$ 101-45180-131 Employer Paid Health 2,628$ 2,911$ 3,630$ 3,056$ 5,400$ 1,488$ 6,200$ 101-45180-132 Dental Insurance 500$ 101-45180-134 Employer Paid Life 41$ 43$ 40$ 41$ 100$ 24$ 100$ 101-45180-135 Employer Paid Disability 107$ 104$ 118$ 110$ 100$ 47$ 100$ 101-45180-135 MN Paid Leave -$ -$ 100$ 36$ 100$ 101-45180-151 Worker s Comp Insurance Prem -$ 152$ 272$ 141$ 299$ 160$ 329$ 10% Increase 101-45180-210 Operating Supplies 2,968$ 4,412$ 3,331$ 3,570$ 3,000$ 1,580$ 4,000$ Daily use items, hardwares, misc. items 101-45180-223 Structure Repair & Supplies 173$ 335$ -$ 169$ 2,500$ 31$ 1,750$ 101-45180-321 Telephone 850$ 1,833$ 1,341$ -$ 917$ -$ Internet at Annex paid by Lions $160/mo 101-45180-334 Licenses & Permits 792$ 955$ 1,676$ 1,141$ 1,000$ 73$ 500$ 101-45180-361 Liability/Property Ins 796$ 801$ 860$ 819$ 946$ 886$ 1,041$ 10% Increase 101-45180-381 Utilities-Electric & Gas 9,546$ 8,575$ 6,896$ 8,339$ 10,000$ 7,386$ 10,000$ 101-45180-384 Refuse/Garbage Disposal 3,578$ 156$ -$ 1,244$ 500$ -$ 500$ 101-45180-385 Sewer Pumping & Maintenance 4,609$ 4,284$ 10,501$ 6,465$ 5,000$ 5,036$ 5,000$ Community Center holding tank pumping 101-45180-401 Building Maintenance/Repairs 17,592$ 16,070$ 14,866$ 16,176$ 16,000$ 10,460$ 18,000$ 101-45180-404 Repair Machinery/Equipment 2,726$ 505$ 1,542$ 1,591$ 2,500$ -$ 3,000$ Kitchen/HVAC repair and maintenance 101-45180-406 Grounds Care 1,255$ 237$ 916$ 803$ 1,200$ 273$ 1,500$ Plant material, mulch, landscape material 101-45180-407 Well Repair & Maintenance -$ -$ -$ -$ 1,000$ -$ -$ Community Well (Com. Center, Church, Gammelgarden) 101-45180-438 Misc. Contractual 2,165$ 1,846$ 2,724$ 2,245$ 2,500$ 368$ 3,000$ 101-45180-439 Refunds Issued 450$ -$ -$ 150$ -$ -$ -$ 101-45180-520 Capital Improvements to Bldgs.7,476$ 7,121$ 2,434$ 5,677$ 5,000$ 2,444$ 5,000$ Building/Equipment Improvements 101-45180-530 Capital Impr Other Than Bldgs -$ -$ 510$ 170$ -$ -$ -$ 101-45180-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 101-45180-720 -$ -$ -$ -$ -$ 73,391$ 68,415$ 71,826$ 71,658$ 86,945$ 41,043$ 91,720$ Total General Fund Expenditures 2,113,980$ 2,128,822$ 2,353,215$ 2,209,247$ 2,447,442$ 1,051,111$ 2,522,214$ increase/(decrease) over 2024 Revenues over (Expenses)156,844$ 160,142$ 99,942$ 128,402$ 11,711$ 157,785$ 13,314$ Page 11 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A AMERICAN RESCUE PLAN REVENUES -$ Revenues 203-46200-33150 Federal Grant -$ -$ -$ -$ -$ -$ 203-46200-36210 Interest Income 10,059$ -$ 5,030$ -$ 203-46200-39200 Interfund Transfer In -$ -$ -$ -$ -$ 10,059$ -$ -$ 5,030$ -$ -$ -$ AMERICAN RESCUE PLAN EXPENDITURES Expenditures 203-46200-720 Transfers to Other Funds -$ 466,000$ -$ 155,333$ -$ transfer to Vehicle Equipment Fund -$ 466,000$ -$ 155,333$ -$ -$ -$ TOURISM REVENUE Revenues 224-46500-31000 Washington Cty. Tax Settlement 5,300$ 5,300$ -$ 3,533$ 4,000$ -$ 3,000$ 224-46500-33640 Other Grants -$ -$ -$ -$ -$ -$ -$ 224-46500-34750 Facilities Rental 800$ 750$ -$ 517$ -$ -$ -$ 224-46500-36210 Interest Income 735$ 1,567$ -$ 767$ -$ -$ -$ 224-46500-36230 Donations 300$ 310$ -$ 203$ -$ -$ -$ 225-46500-39200 Interfund Operating Transfer -$ 33,356$ -$ 11,119$ -$ -$ -$ 225-46500-39203 Transfer from Other Funds -$ -$ -$ -$ -$ -$ -$ 41,283$ 16,139$ 4,000$ -$ 3,000$ TOURISM EXPENDITURES Expenditures 225-46500-210 Operating Supplies -$ 23$ -$ 8$ -$ -$ 225-46500-303 Engineering Fees -$ -$ -$ -$ -$ -$ -$ 225-46500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 225-46500-308 Other Professional Services -$ -$ -$ -$ -$ -$ -$ 225-46500-340 Advertising 1,487$ -$ 744$ 1,000$ 260$ 1,000$ 225-46500-433 Dues and Subscriptions 873$ 361$ 617$ 1,000$ -$ 500$ $325 EDAM Dues; $364 FLA Chamber; Sister City $190, MNRural Broadband Coalition $1,000 in 2021 & 2022? 225-46500-440 Events 2,110$ 1,448$ 1,779$ 2,000$ -$ 1,500$ Scandia Holiday Market 225-46500-720 Transfer Out -$ -$ -$ -$ -$ 4,470$ 1,833$ -$ 3,147$ 4,000$ 260$ 3,000$ Page 12 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A EDA REVENUE Revenues 225-46500-31000 Washington Cty. Tax Settlement 5,300$ 5,300$ -$ 3,533$ 6,000$ -$ 7,000$ 225-46500-33640 Other Grants -$ -$ -$ -$ -$ -$ -$ 225-46500-34750 Facilities Rental 800$ 750$ 250$ 600$ -$ -$ -$ 225-46500-36210 Interest Income 735$ 1,567$ 1,327$ 1,210$ 356$ -$ 225-46500-36230 Donations 300$ 310$ -$ 203$ -$ -$ -$ 225-46500-39200 Interfund Operating Transfer -$ 33,356$ 200$ 11,185$ -$ -$ -$ 225-46500-39203 Transfer from Other Funds -$ -$ -$ -$ -$ -$ -$ 7,135$ 41,283$ 1,777$ 16,732$ 6,000$ 356$ 7,000$ EDA EXPENDITURES Expenditures 225-46500-210 Operating Supplies -$ 23$ -$ 8$ -$ -$ -$ 225-46500-303 Engineering Fees -$ -$ -$ -$ -$ -$ -$ 225-46500-304 Legal Services -$ -$ -$ -$ 2,000$ -$ 1,500$ 225-46500-308 Other Professional Services -$ -$ -$ -$ -$ -$ -$ 225-46500-340 Advertising 1,487$ -$ 520$ 669$ 1,000$ -$ 1,000$ 225-46500-433 Dues and Subscriptions 873$ 361$ 585$ 606$ 1,000$ 386$ 1,000$ $325 EDAM Dues; $364 FLA Chamber; Sister City $190, MNRural Broadband Coalition $1,000 in 2021 & 2022? 225-46500-440 Events 2,110$ 1,448$ 1,429$ 1,662$ 2,000$ 76$ 1,500$ Business Breakfast 225-46500-720 Transfer Out -$ -$ -$ -$ -$ JE to balance EDA checking account 4,470$ 1,833$ 2,534$ 2,945$ 6,000$ 462$ 5,000$ CABLE TV FUND REVENUES Revenues 226-41950-34304 Reimbursement for Services -$ -$ -$ 7,200.00$ -$ -$ 226-41950-36210 Interest Income 303.00$ 669.79$ 1,252.58$ 741.79$ -$ 395.29$ 500.00$ 226-41950-36260 Sale of Equipment 300.00$ -$ 150.00$ -$ -$ -$ 226-41950-38050 Cable TV Franchise Rebates 20,126.00$ 18,568.06$ 17.663.89 19,347.03$ 18,000.00$ 8,161.01$ 18,000.00$ Can be used elsewhere 226-41950-38051 PEG Fees 5,405.00$ 6,329.61$ 4,719.31$ 5,484.64$ 5,000.00$ 2,260.65$ 5,000.00$ 26,134.00$ 25,567.46$ 5,971.89$ 25,723.46$ 30,200.00$ 10,816.95$ 23,500.00$ CABLE TV FUND EXPENDITURES Expenditures 226-41950-240 Small Tools and Minor Equip 604.25$ -$ 302.13$ -$ 7,268.80$ -$ 226-41950-309 Software Support & Maintenance 3,651.99$ 4,241.53$ 3,946.76$ 3,000.00$ 2,425.77$ 3,000.00$ Boxcast $1600 + 180/mo 226-41950-438 Misc. Contractual 7,749.00$ 9,089.00$ 8,419.00$ 7,750.00$ 1,550.00$ 7,750.00$ LATV filming meetings $5,750; Zoom $2,000 226-41950-570 Office Equipment 4,128.98$ -$ 2,064.49$ -$ 92.98$ -$ 16,134.22$ 13,330.53$ 14,732.38$ 10,750.00$ 11,337.55$ 10,750.00$ Page 13 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A Page 14 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 2018 G.O. STREET RECONSTRUCTION FUND REVENUE Revenues 318-47000-31000 Washington Cty. Tax Settlement 342,536$ 345,634$ 343,160$ 343,777$ 340,541$ 19,606$ 343,009$ Payoff 2033 318-47000-36210 Interest Income 1,291$ 2,472$ 6,969$ 3,577$ -$ 1,351$ -$ First Call Date for Refinancing 12/15/2025 318-47000-39203 Transfer from Other Funds -$ -$ -$ -$ -$ -$ -$ 343,827$ 345,634$ 343,160$ 347,354$ 340,541$ 20,958$ 343,009$ Expenditures 2018 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 318-47000-601 Long Term Debt Principal 235,000$ 245,000$ 250,000$ 243,333$ 289,663$ -$ 265,000$ $3,835,000 original issue 318-47000-611 Long Term Debt Interest 91,225$ 84,175$ 76,825$ 84,075$ 34,663$ 34,663$ 61,675$ 318-47000-620 Fiscal Agent Fees 495$ 4,045$ 1,595$ 2,045$ -$ 1,045$ 1,000$ increase for arbitrage report 2028 318-49000-720 Operating Transfers 550$ -$ 326,720$ 333,220$ 328,420$ 329,453$ 324,326$ 36,258$ 327,675$ 2024 G.O. STREET RECONSTRUCTION FUND REVENUES 324-47000-31000 Washington Cty. Tax Settlement -$ -$ 112,124$ 37,375$ 162,828$ 6,144$ 310,098$ Should be $360,098, Using last $50,000 of project savings 324-47000-36210 Interest Income -$ 54,051$ 21,485$ 25,179$ -$ 5,942$ 324-47000-39310 Bond Proceeds-GO Bond -$ -$ 300,000$ 100,000$ -$ -$ -$ -$ 54,051$ 433,609$ 162,553$ 162,828$ 12,086$ 310,098$ 2024 G.O. STREET RECONSTRUCTION FUND EXPENDITURES 324-47000-601 Long Term Debt Principal -$ -$ -$ -$ 267,775$ 180,000$ 190,000$ 324-47000-611 Long Term Debt Interest -$ -$ 193,944$ 64,648$ 77,775$ 81,375$ 151,750$ 324-47000-620 Fiscal Agents Fees -$ 495$ 1,325$ 607$ -$ 475$ -$ 2029 increase for arbitrage report 324-49000-720 Operating Transfers -$ -$ 945,653$ 315,218$ 327,779$ -$ 495$ 1,140,922$ 65,255$ 345,550$ 589,629$ 341,750$ Page 15 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 2025 EQUIPMENT BOND REVENUES SERIES 2025A 325-47000-31000 Washington Cty. Tax Settlement -$ -$ 38,995$ 12,998$ 37,983$ 2,227$ 37,029$ 325-47000-36210 Interest Income -$ -$ 117$ 39$ -$ 12$ -$ 325-47000-39310 Bond Proceeds-GO Bond -$ 340,000$ -$ 113,333$ -$ -$ -$ -$ 340,000$ 39,112$ 126,371$ 37,983$ 2,239$ 37,029$ 2025 EQUIPMENT BOND EXPENDITURES SERIES 2025A 325-47000-601 Long Term Debt Principal $0 -$ 23,000$ 7,667$ 29,587$ 23,000$ 325-47000-611 Long Term Debt Interest $0 -$ 15,177$ 5,059$ 6,587$ 7,104$ 12,266$ -$ -$ 38,177$ 12,726$ 36,174$ 7,104$ 35,266$ 2025 EQUIPMENT BOND REVENUES SERIES 2025B 326-47000-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 39,205$ -$ 38,102$ 326-47000-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ 326-47000-39310 Bond Proceeds-GO Bond -$ 340,000$ -$ 113,333$ -$ -$ -$ -$ 340,000$ -$ 113,333$ 39,205$ -$ 38,102$ 2025 EQUIPMENT BOND EXPENDITURES SERIES 2025B 326-47000-601 Long Term Debt Principal $0 -$ -$ 31,706$ 25,000$ 25,000$ 326-47000-611 Long Term Debt Interest $0 6,706$ 3,353$ 6,169$ 6,706$ 11,813$ -$ -$ 6,706$ 3,353$ 37,875$ 31,706$ 36,813$ Page 16 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A CAPITAL INVESTMENT FUND REVENUES 401-48000-31000 Washington Cty. Tax Settlement 293,791$ 235,000$ 125,000$ 217,930$ 120,000$ -$ 120,000$ 401-48000-33640 Other Grants -$ 21,750$ 251,823$ 91,191$ -$ -$ 401-48000-36210 Interest Income 15,886$ 18,669$ 11,265$ 15,273$ 1,882$ -$ 401-48000-36230 Donations -$ -$ -$ -$ -$ -$ -$ 401-48000-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ -$ -$ Total Capital Investment Fund Revenues 15,886$ 40,419$ 263,088$ 106,464$ 120,000$ 1,882$ 120,000$ CAPITAL INVESTMENT FUND EXPENDITURES Administration 401-41000-312 Planning Services -$ -$ -$ -$ -$ -$ 75,000$ 2050 Comp Plan, $25,000 will br allocated to 2028 401-41000-520 Administration Capital to Bldgs -$ -$ -$ -$ -$ -$ -$ 401-41000-530 Administration Capital 92,500$ -$ 49,349$ 47,283$ -$ -$ 300,000$ DEED Border 2 Border Grant Payment to Midco Fire Improvements 401-42200-520 Fire Capital to Bldgs 90,034$ -$ 62,929$ 50,988$ -$ -$ -$ 401-42200-530 Fire Capital Other than Buildings -$ -$ -$ -$ -$ -$ -$ Public Works 401-43000-520 Public Works Capital to Bldgs -$ -$ 136,216$ 45,405$ -$ -$ -$ 401-43000-530 Public Works Capital -$ -$ -$ -$ -$ 10,879$ -$ 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 -$ 49,067$ 7,178$ 18,748$ 25,000$ 19,372$ 401-45180-530 Community Center Capital -$ -$ -$ -$ -$ -$ -$ General Improvements401-48000-101 Regular Wages & Salaries -$ -$ -$ -$ -$ -$ -$ 401-48000-303 Engineering Fees 20,859$ 174,210$ 193,055$ 129,375$ 232,305$ -$ 401-48000-308 Other Professional Services 31,200$ (9,600)$ 16,970$ 12,857$ -$ 520$ -$ 401-48000-312 Planning Services -$ -$ -$ -$ -$ -$ -$ 401-48000-435 Misc. Expense -$ -$ -$ -$ -$ -$ -$ 401-48000-438 Misc. Contractual -$ -$ -$ -$ -$ -$ -$ 401-48000-520 Capital Improvements to Bldgs. -$ -$ -$ -$ 18,000$ -$ 14,000$ Warming House Door Locks 401-48000-530 Capital Imp Other Than Bldgs. -$ 117,429$ -$ 39,143$ 230,000$ 405,092$ -$ 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 234,593$ 331,106$ 465,697$ 343,799$ 273,000$ 668,168$ 389,000$ Page 17 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PARK INVESTMENT FUND REVENUES Revenues 404-48000-31000 Washington Cty. Tax Settlement 20,000$ 60,000$ 40,000$ 40,000$ 20,000$ -$ 20,500$ 404-48000-33422 Other State Grants & Aids 101,250$ -$ -$ 33,750$ -$ -$ -$ 404-48000-33640 Other Grants -$ -$ -$ -$ -$ -$ -$ 404-48000-34780 Park Dedication Fees 30,000$ -$ 24,000$ 18,000$ -$ -$ -$ 404-48000-36210 Interest Income 3,146$ 2,169$ 734$ 2,016$ -$ -$ 404-48000-36230 Donations 10,000$ -$ -$ 3,333$ -$ -$ -$ 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$ -$ 140,540$ -$ -$ -$ Total Park Investment Fund Revenues 311,016$ 337,169$ 64,734$ 237,640$ 20,000$ -$ 20,500$ PARK INVESTMENT FUND EXPENDITURES Expenditures 404-48000-210 Operating Supplies -$ -$ -$ -$ -$ -$ -$ 404-48000-302 Surveying -$ -$ -$ -$ -$ -$ -$ 404-48000-303 Engineering Fees -$ 75,770$ 7,391$ 27,720$ -$ 682$ -$ 404-48000-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 404-48000-308 Other Professional Services -$ 410$ -$ 137$ -$ -$ 404-48000-312 Planning Services 4,500$ -$ -$ 1,500$ -$ -$ -$ 404-48000-381 Utilities-Electric & Gas -$ -$ -$ -$ -$ -$ -$ 404-48000-384 Refuse/Garbage Disposal -$ -$ -$ -$ -$ -$ -$ 404-48000-510 Capital Outlay-Land -$ -$ -$ -$ -$ -$ -$ 404-48000-512 Easement Acquisition -$ -$ -$ -$ -$ -$ -$ 404-48000-520 Capital Improvements to Bldgs. -$ -$ -$ -$ -$ -$ -$ 404-48000-530 Capital Impr Other Than Bldgs. 345,445$ 308,252$ 100,886$ 251,528$ -$ -$ -$ 404-48000-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Park Investment Fund Expenditures 349,945$ 384,432$ 108,276$ 280,884$ -$ 682$ -$ Page 18 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PUBLIC WORKS EQUIP FUND Revenues 406-48500-31000 Washington Cty. Tax Settlement -$ 110,000$ 125,000$ 78,333$ 50,000$ -$ 51,250$ 406-48500-33422 Other State Grants & Aids 0 0 -$ -$ -$ -$ 406-48500-36210 Interest Income 3,958$ 11,310$ 5,534$ 6,934$ -$ 968$ -$ 406-48500-36230 Donations -$ -$ -$ -$ -$ -$ -$ 406-48500-36250 Misc. Refund -$ -$ -$ -$ -$ -$ -$ 406-48500-36260 Sale of Equipment 18,851$ 45,100$ 174,965$ 79,639$ -$ -$ -$ 406-48500-39200 Interfund Operating Transfer -$ 466,000$ 233,000$ -$ -$ -$ 406-48500-39310 Proceeds -Gen Obligation Bond -$ -$ 640,000$ 213,333$ -$ -$ 350,000$ Total Public Works Fund Revenues 22,809$ 820,500$ 945,500$ 397,906$ 50,000$ 968$ 401,250$ PUBLIC WORKS EQUIP FUND Expenditures 406-48500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 406-48500-319 Other Services -$ -$ 13,250$ 4,417$ -$ -$ -$ 406-48500-530 Capital Impr Other Than Bldgs. -$ -$ -$ -$ -$ -$ 25,000$ Asphalt Patching Trailer 406-48500-540 Heavy Machinery Capital 73,019$ 111,515$ 1,365,438$ 516,657$ -$ 180,673$ 350,000$ New Plow Truck 406-48500-550 Motor Vehicles Capital -$ 174,146$ 4,916$ 59,687$ 40,000$ -$ 406-48500-560 Furniture and Fixtures -$ -$ -$ -$ -$ -$ -$ 406-48500-570 Office Equipment -$ -$ -$ -$ -$ -$ -$ 406-48500-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Public Works Fund Expenditures 73,019$ 285,661$ 1,383,604$ 580,761$ 40,000$ 180,673$ 375,000$ Page 19 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A LOCAL ROAD IMPROVEMENT FUND REVENUES Revenues 408-43100-31000 Washington Cty. Tax Settlement 212,012$ 375,000$ 440,000$ 342,337$ 451,708$ -$ 467,660$ 408-43100-33422 Other State Grants & Aids -$ 69,413$ 44,742$ 38,052$ 58,991$ -$ 69,119$ small cities assistance grant 408-43100-34304 Reimbursement for Services -$ -$ -$ -$ -$ -$ -$ 408-43100-36100 Special Assessments 197$ 7,787$ 5,119$ 4,368$ -$ 1,046$ -$ 408-43100-36210 Interest Income 11,889$ 28,718$ 11,964$ 17,524$ -$ 3,566$ 5,000$ 408-43100-39203 Transfer from Other Funds -$ -$ 49,065$ 16,355$ -$ -$ -$ 408-43100-39310 Proceeds-Gen Obligation Bond -$ 3,868,542$ -$ 1,289,514$ -$ -$ -$ 408-43100-36250 Misc. Refund -$ -$ -$ -$ -$ -$ -$ Total Local Road Improvement Fund Revenues 224,098$ 4,349,459$ 550,890$ 1,708,149$ 510,699$ 4,612$ 541,779$ LOCAL ROAD IMPROVEMENT FUND EXPENDITURES Expenditures 408-43100-303 Engineering Fees 186,534$ 382,958$ 150,140$ 239,877$ 175,000$ 74,535$ 100,000$ 2027 Road Projet 408-43100-319 Other Services -$ 375$ -$ 125$ -$ -$ -$ 408-43100-351 Legal Notices Publishing -$ 59$ -$ 20$ -$ -$ -$ 408-43100-530 Capital Impr Other Than Bldgs. 834,301$ 2,814,847$ 452,245$ 1,367,131$ 700,000$ 9,021$ 500,000$ 2027 Road Projet 408-43100-720 Operating Transfers -$ -$ 3,301$ 1,100$ -$ -$ -$ Total Local Road Improvement Fund Expenditures 1,020,835$ 3,198,239$ 605,686$ 1,608,253$ 875,000$ 83,556$ 600,000$ Page 20 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A FIRE DEPARTMENT EQUIP FUND Revenues 410-48500-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 50,000$ -$ 51,250$ 410-48000-33422 Other State Grants & Aids -$ -$ -$ -$ -$ -$ 410-48500-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ 410-48500-36230 Donations -$ -$ -$ -$ -$ -$ -$ 410-48500-36250 Misc. Refund -$ -$ -$ -$ -$ -$ -$ 410-48500-36260 Sale of Equipment -$ -$ -$ -$ -$ -$ -$ 410-48500-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ -$ -$ Total Fire Department Fund Revenues -$ -$ -$ -$ 50,000$ -$ 51,250$ FIRE DEPARTMENT EQUIP FUND Expenditures 410-48500-319 Other Services -$ -$ -$ -$ -$ -$ -$ 410-48500-340 Advertising -$ -$ -$ -$ -$ -$ -$ 410-48500-540 Heavy Machinery Capital -$ -$ -$ -$ 68,000$ -$ 68,000$ UTV 410-48500-550 Motor Vehicles Capital -$ -$ -$ -$ -$ -$ -$ 410-48500-720 Operating Transfers -$ -$ -$ -$ -$ -$ -$ Total Fire Department Fund Expenditures -$ -$ -$ -$ 68,000$ -$ 68,000$ Page 21 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A PUBLIC SAFETY BUILDING FUND Revenues 412-48000-31000 Washington Cty. Tax Settlement -$ -$ -$ -$ 25,000$ -$ 25,625$ 412-48000-33422 Other State Grants & Aids -$ -$ -$ -$ -$ -$ -$ 412-48000-36210 Interest Income -$ -$ -$ -$ -$ -$ -$ 412-48500-36250 Misc. Refund -$ -$ -$ -$ -$ -$ -$ 412-48500-36260 Sale of Equipment -$ -$ -$ -$ -$ -$ -$ 412-48000-39200 Interfund Operating Transfer -$ -$ -$ -$ -$ -$ -$ Total Public Safety Building Fund Revenues -$ -$ -$ -$ 25,000$ -$ 25,625$ PUBLIC SAFETY BUILDING FUND Expenditures 412-48500-304 Legal Services -$ -$ -$ -$ -$ -$ -$ 412-48500-319 Other Services -$ -$ -$ -$ -$ -$ 18,000$ Door Access System 412-48500-540 Heavy Machinery Capital -$ -$ -$ -$ -$ -$ -$ 412-48500-550 Motor Vehicles Capital -$ -$ -$ -$ -$ -$ -$ Total Public Safety Building Fund Expenditures -$ -$ -$ -$ -$ -$ 18,000$ Total Levy Washington City. Tax Settlement 2,377,761$ 2,622,385$ 2,845,742$ 2,629,604$ 3,223,111$ 34,684$ 3,409,527$ 8.08% increase/(decrease) over 2026 Fiscal Disparities (125,549)$ (116,505)$ Total Net Levy 3,097,562$ 3,293,022$ Page 22 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 79 Users (4 Seasonal)BLISS SEWER FUND REVENUES Revenues 602-43210-31951 Special Assessments Principal -$ 2,983$ 27,024$ 10,002$ -$ 153$ -$ 602-43210-31952 SA Penalties & Interest 403$ 477$ 1,051$ 644$ 400$ 10$ 602-43210-33422 Other State Grants & Aids 20$ 401$ -$ 140$ -$ -$ 602-43210-34304 Reimbursement for Services -$ -$ -$ -$ -$ -$ 602-43210-34401 Sewer User Fees 139,546$ 114,785$ 122,950$ 125,760$ 142,450$ 31,359$ Seasonal $925/yr, All Others $1,850/yr 602-43210-34402 Sewer Connection Fee 8,000$ -$ -$ 2,667$ 10,000$ -$ 602-43210-36100 Special Assessments -$ (0)$ -$ (0)$ -$ -$ 602-43210-36102 Penalties & Interest 183$ 382$ -$ 188$ -$ 17$ 602-43210-36210 Interest Income 1,380$ 504$ 95$ 660$ 200$ 114$ 602-43210-36250 Misc. Refund -$ -$ -$ -$ -$ -$ 602-43210-39200 Interfund Tranfers In -$ -$ -$ -$ -$ -$ 602-48000-36260 Sale of Equipment -$ -$ (7,719)$ (2,573)$ -$ -$ Total Bliss Sewer Fund Revenues 149,532$ 119,532$ 143,400$ 137,488$ 153,050$ 31,652$ -$ Page 23 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A Expenditures BLISS SEWER FUND EXPENDITURES E 602-43210-101 Regular Wages & Salaries602-43210-101 Regular Wages & Salaries 20,576$ 15,155$ 19,221$ 18,317$ 20,900$ 9,815$ 10,500$ 4.2% of PW wages, 8.5% of DPW E 602-43210-120 Pension Expense602-43210-120 Pension Expense 7,430$ (5,982)$ (5,173)$ (1,242)$ -$ -$ -$ E 602-43210-121 PERA Coord. Employer Contribu.602-43210-121 PERA Coord. Employer Contribu. 1,542$ 1,177$ 1,442$ 1,387$ 1,600$ 736$ 800$ E 602-43210-122 FICA Employer Contribution602-43210-122 FICA Employer Contribution 1,216$ 924$ 1,143$ 1,094$ 1,300$ 583$ 700$ E 602-43210-126 MEDICARE Employer Contribution602-43210-126 MEDICARE Employer Contribution 284$ 265$ 265$ 271$ 300$ 136$ 200$ E 602-43210-131 Employer Paid Health602-43210-131 Employer Paid Health -$ -$ -$ -$ -$ -$ -$ E 602-43210-210 Operating Supplies602-43210-151 Worker s Comp Insurance Prem 736$ 716$ -$ 484$ 688$ 257$ 283$ 10% Increase E 602-43210-240 Small Tools and Minor Equip602-43210-200 Office Supplies 48$ 102$ 144$ 98$ 150$ 124$ E 602-43210-303 Engineering Fees602-43210-210 Operating Supplies 1,823$ 366$ 423$ 871$ 750$ 32$ Daily use items, hardwares, misc. items E 602-43210-304 Legal Services602-43210-240 Small Tools and Minor Equip -$ -$ -$ -$ 500$ -$ Hand tools, septic/water sample tools E 602-43210-308 Other Professional Services602-43210-303 Engineering Fees 1,409$ (0)$ 1,516$ 975$ 5,000$ 41,500$ E 602-43210-309 Software Support & Maintenance602-43210-304 Legal Services 18$ -$ -$ 6$ -$ -$ E 602-43210-317 Employee Training602-43210-308 Other Professional Services 7,773$ 40,665$ 20,319$ 22,919$ 6,000$ 4,194$ Water/Wastewater analytical testing, Lobbying E 602-43210-321 Telephone602-43210-309 Software Support & Maintenance 529$ 529$ 519$ 526$ 1,000$ -$ SCADA & Utility Billing E 602-43210-322 Postage 602-43210-317 Employee Training 336$ 598$ 2,986$ 1,307$ 1,500$ 420$ Wastewater training E 602-43210-331 Travel Expenses602-43210-321 Telephone 2,656$ 1,649$ 1,077$ 1,794$ 2,000$ 539$ SCADA dialers E 602-43210-334 Licenses & Permits602-43210-322 Postage 200$ -$ 11$ 70$ 200$ 200$ E 602-43210-361 Liability/Property Ins602-43210-331 Travel Expenses 633$ 78$ 1,228$ 646$ 500$ 695$ E 602-43210-381 Utilities-Electric & Gas602-43210-334 Licenses & Permits 729$ 505$ 529$ 588$ 1,250$ 617$ Wastewater Certification/Permit Renewal E 602-43210-385 Sewer Pumping & Maintenance602-43210-361 Liability/Property Ins 3,449$ 2,383$ 2,668$ 2,833$ 3,000$ 2,743$ E 602-43210-386 Operation & Maintenance602-43210-381 Utilities-Electric & Gas 3,936$ 1,526$ 1,773$ 2,411$ 3,200$ 755$ E 602-43210-404 Repair Machinery/Equipment602-43210-385 Sewer Pumping & Maintenance 4,695$ 17,075$ 8,025$ 9,932$ 12,500$ 15,085$ Residential holding tank pumping E 602-43210-413 Equipment Rental602-43210-386 Operation & Maintenance 2,639$ 2,526$ -$ 1,722$ 2,000$ -$ E 602-43210-420 Depreciation Expense602-43210-404 Repair Machinery/Equipment 12,101$ 2,611$ 3,410$ 6,041$ 8,000$ 16,022$ Pump and control repair/replacement E 602-43210-438 Misc. Contractual602-43210-413 Equipment Rental -$ -$ -$ -$ -$ -$ E 602-43210-439 Refunds Issued602-43210-420 Depreciation Expense 50,428$ 50,569$ 50,570$ 50,522$ 30,000$ -$ approximate E 602-43210-530 Capital Impr Other Than Bldgs602-43210-438 Misc. Contractual 2,660$ 3,170$ 2,300$ 2,710$ 4,000$ 2,854$ Emergency or additional holding tank pumping and maintenance, Lift station inspection/pump testing E 602-43210-720 Operating Transfers602-43210-439 Refunds Issued -$ -$ -$ -$ 602-43210-530 Capital Impr Other Than Bldgs (8,448)$ -$ -$ (2,816)$ 8,000$ 173,462$ Pump replacement 602-43210-720 Operating Transfers 17,584$ -$ 8,792$ -$ 602-43210-602 Other Long-Term Obligations 35,000$ -$ Total Bliss Sewer Fund Expenditures 119,398$ 154,191$ 114,395$ 132,259$ 149,338$ 270,770$ 12,483$ Page 24 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 9 Users UPTOWN SEWER FUND REVENUES Revenues 612-43210-33422 Other State Grants & Aids 1$ 161$ -$ 54$ -$ -$ 612-43210-34401 Sewer User Fees 22,166$ 26,292$ 34,247$ 27,568$ 24,000$ 12,644$ $80 per thousand gallons 612-43210-34402 Sewer Connection Fee -$ -$ -$ -$ 10,000$ -$ 612-43210-34403 Sewer Base Rate -$ -$ -$ -$ 10,200$ -$ $5,000 for City Hall, $650 for all other Users 612-43210-36210 Interest Income 326$ -$ 1,151$ 492$ -$ 536$ 612-43210-36250 Misc. Refund -$ -$ -$ -$ -$ -$ 612-43210-39203 Transfer from Other Funds -$ -$ -$ -$ -$ -$ Total Uptown Sewer Fund Revenues 22,493$ 26,453$ 35,398$ 28,115$ 44,200$ 13,180$ -$ UPTOWN SEWER FUND EXPENDITURES Expenditures 612-43210-101 Regular Wages & Salaries 8,559$ 8,657$ 1,260$ 6,159$ -$ 251$ 4,600$ 1.3% of PW wages, 1.0% of DPW 612-43210-120 Pension Expense 3,619$ (2,854)$ (1,656)$ (297)$ -$ -$ -$ 612-43210-121 PERA Coord. Employer Contribu. 642$ 648$ 94$ 461$ -$ 19$ 300$ 612-43210-122 FICA Employer Contribution 505$ 508$ 73$ 362$ -$ 15$ 300$ 612-43210-126 MEDICARE Employer Contribution 118$ 124$ 18$ 87$ -$ 4$ 100$ 612-43210-144 MN Paid Leave -$ 1$ 612-43210-151 Worker s Comp Insurance Prem 316$ 522$ 219$ 352$ 400$ 172$ 189$ 10% Increase 612-43210-200 Office Supplies -$ 35$ 14$ 16$ 100$ -$ billing 612-43210-210 Operating Supplies 320$ -$ -$ 107$ 500$ -$ Daily use items, hardwares, misc. items 612-43210-221 Equipment Parts -$ -$ -$ -$ 500$ -$ 612-43210-303 Engineering Fees -$ -$ 1,516$ 505$ 1,000$ 204$ 5% increase 612-43210-308 Other Professional Services 733$ 526$ 296$ 518$ 1,000$ 623$ Wastewater Analytical testing 612-43210-309 Software Support & Maintenance 84$ 84$ 87$ 85$ 100$ -$ 612-43210-317 Employee Training -$ 1,138$ 635$ 591$ 500$ -$ 612-43210-319 Other Services -$ -$ -$ -$ 1,500$ -$ 612-43210-322 Postage -$ -$ -$ -$ 50$ -$ 612-43210-331 Travel Expense -$ 294$ 612-43210-334 Licenses & Permits 247$ 231$ 238$ 239$ 300$ 250$ 612-43210-361 Liability/Property Ins 478$ 1,464$ 1,518$ 1,153$ 750$ 533$ 612-43210-381 Utilities-Electric & Gas 863$ 700$ 666$ 743$ 1,000$ 548$ 612-43210-385 Sewer Pumping & Maintenance 1,800$ 1,184$ -$ 995$ 1,500$ -$ 612-43210-386 Operation & Maintenance -$ 946$ -$ 315$ 1,000$ -$ 612-43210-404 Repair Machinery/Equipment -$ 20$ -$ 7$ 2,000$ -$ 612-43210-420 Depreciation Expense 4,876$ 4,877$ 4,876$ 4,876$ 16,000$ -$ 612-43210-438 Misc. Contractual 140$ 589$ 150$ 293$ 1,500$ -$ Lift Station Inspection/Pump Testing 612-43210-530 Capital Impr Other Than Bldgs -$ -$ -$ -$ 7,500$ -$ Pump Replacement 612-43210-570 Office Equipment -$ -$ -$ -$ -$ -$ 612-43210-720 Operating Transfers -$ -$ -$ -$ -$ Annual expense until loan is repaid. **Last payment 2027 Total Uptown Sewer Fund Expenditures 23,299$ 19,398$ 10,005$ 17,567$ 37,200$ 2,913$ 5,489$ Page 25 of 26 9/11/2026 City of Scandia 2027 Proposed Budget 2023 2024 2025 3-Yr Avg 2026 6/30/2026 2027 Actual Actual Actual Actual Approved YTD Actual Budget Comments EXHIBIT A 33 Users (5 Seasonal)ANDERSON-ERICKSON SEWER FUND REVENUES Revenues 624-43210-31951 Special Assessments Principal -$ -$ -$ -$ -$ -$ -$ 624-43210-31952 SA Penalties & Interest -$ -$ -$ -$ 200$ -$ 624-43210-33422 Other State Grants & Aids -$ -$ -$ -$ -$ -$ 602-43210-34304 Reimbursement for Services -$ -$ -$ -$ 624-43210-34401 Sewer User Fees -$ 51,706$ 45,346$ 32,351$ 51,850$ 13,588$ Seasonal = $850/yr, All Others $1,700/yr 624-43210-34402 Sewer Connection Fee -$ -$ -$ -$ -$ -$ 624-43210-36100 Special Assessments -$ -$ -$ -$ -$ -$ 624-43210-36102 Penalties & Interest -$ 90$ 10$ 33$ -$ 10$ -$ 624-43210-36210 Interest Income -$ -$ 1,550$ 517$ 100$ 497$ 624-43210-36250 Misc. Refund -$ -$ -$ -$ -$ -$ -$ 624-43210-39200 Interfund Tranfers In -$ 17,584$ -$ 5,861$ -$ -$ -$ Total Anderson-Erickson Sewer Fund Revenues -$ 69,379$ 46,906$ 38,762$ 52,150$ 14,095$ -$ Expenditures ANDERSON-ERICKSON SEWER FUND EXPENDITURES 624-43210-101 Regular Wages & Salaries -$ 5,457$ 6,064$ 3,840$ 11,200$ 3,071$ 11,800$ 3.0% of PW wages, 3.0% of DPW 624-43120-120 Pension Expense (409)$ (4,518)$ (2,464)$ -$ -$ -$ 624-43210-121 PERA Coord. Employer Contribu. -$ 409$ 455$ 288$ 800$ 230$ 900$ 624-43210-122 FICA Employer Contribution -$ 320$ 361$ 227$ 700$ 182$ 700$ 624-43210-126 MEDICARE Employer Contribution -$ 39$ 83$ 41$ 100$ 43$ 200$ 624-43210-144 MN Paid Leave 13$ 624-43210-151 Worker s Comp Insurance Prem -$ 67$ 219$ 95$ 300$ -$ -$ 10% Increase 624-43210-200 Office Supplies -$ 44$ 48$ 31$ 50$ 53$ 624-43210-210 Operating Supplies -$ -$ 98$ 33$ 200$ 27$ Daily use items, hardwares, misc. items 624-43210-240 Small Tools and Minor Equip -$ -$ -$ -$ 150$ -$ Hand tools, septic/water sample tools 624-43210-303 Engineering Fees 320$ -$ 1,516$ 612$ 2,000$ 204$ 624-43210-304 Legal Services -$ -$ -$ -$ -$ -$ 624-43210-308 Other Professional Services -$ 526$ 296$ 274$ 1,500$ 623$ Water/Wastewater analytical testing 624-43210-309 Software Support & Maintenance -$ 227$ 260$ 162$ 300$ -$ SCADA & Utility Billing 624-43210-317 Employee Training 227$ 109$ 635$ 324$ 350$ 675$ Wastewater training 624-43210-321 Telephone -$ 1,131$ 986$ 706$ 550$ 539$ SCADA dialers 624-43210-322 Postage 253$ -$ -$ 84$ 100$ 100$ 624-43210-331 Travel Expenses 80$ 78$ 128$ 95$ 225$ 128$ 624-43210-334 Licenses & Permits -$ 231$ 238$ 156$ 500$ 250$ Wastewater Certification/Permit Renewal 624-43210-361 Liability/Property Ins -$ 985$ 1,164$ 717$ 1,000$ 1,198$ 624-43210-381 Utilities-Electric & Gas -$ 514$ 575$ 363$ 1,000$ 408$ 624-43210-385 Sewer Pumping & Maintenance 43$ 3,690$ 3,790$ 2,508$ 5,000$ 3,790$ Residential holding tank pumping 624-43210-386 Operation & Maintenance -$ 1,432$ -$ 477$ 1,000$ -$ 624-43210-404 Repair Machinery/Equipment -$ 3,309$ 1,530$ 1,613$ 4,000$ 2,110$ Pump and control repair/replacement 624-43210-413 Equipment Rental 408$ -$ -$ 136$ 300$ -$ 624-43210-420 Depreciation Expense -$ -$ -$ -$ 10,000$ -$ approximate 624-43210-438 Misc. Contractual -$ 5,008$ 150$ 1,719$ 3,000$ 500$ Emergency or additional holding tank pumping and maintenance, Lift station inspection/pump testing 624-43210-439 Refunds Issued -$ -$ -$ -$ -$ -$ 624-43210-530 Capital Impr Other Than Bldgs 2,990$ -$ -$ 997$ 5,000$ 12,798$ Pump replacement 624-43210-570 Office Equipment -$ -$ -$ -$ -$ 624-43210-720 Operating Transfers -$ -$ -$ -$ -$ Total Anderson-Erickson Sewer Fund Expenditures 4,320$ 23,169$ 14,078$ 13,035$ 49,325$ 26,941$ 13,600$ Page 26 of 26