6. 2018 - 2022 Capital Improvement Program�1 ,
SCANDIA
City of Scandia
Capital Improvement Program
2018-2022
Recommendations from Capital Improvement Committee
July 20, 2017
Capital Improvement Committee Members:
Terry Gorham,
Perry Rynders
Cami Van Abel
Mike White
Adam Hawkinson, Public Works Director
Mike Hinz, Fire Chief
Neil Soltis, City Administrator
Public Hearing by Planning Commission — September 51 2017
CONTENTS
Introduction
Whatis a CIP?.................................................................................................................. 1
Scopeof the Draft CIP..................................................................................................... 1
FundingSources.............................................................................................................. 2
ProjectPriorities.............................................................................................................. 3
2018-2022 CIP Overview...........................................................................................................4-5
2018-2022 CIP by Fund
Capital Improvement Fund............................................................................................. 6
Equipment Replacement Fund........................................................................................ 7
Park Improvement Fund................................................................................................. 8
Local Road Improvement Fund...............................................................................................9-10
201 Sewer Fund.........................................................................................................................11-12
UptownSewer Fund.................................................................................................................13
CIP Summary Data
Projects by Department, 2018 thru 2022....................................................................... 14-15
Projects by Source, 2018 thru 2022................................................................................ 16-17
Appendix
Cost Estimate — 2018 Street Improvements................................................................... 18
11►kI:Z•]1via] 9RI01
The Capital Improvement Program (CIP) for the five-year period of 2018 through 2022 is the eighth such
document prepared by the City of Scandia. It would amend the CIP included in the March, 2009
Comprehensive Plan (as amended through December 17, 2014) replacing Appendix F of the plan in its
entirety.
What is a CIP?
A capital improvement plan (CIP) is a multi-year plan identifying capital projects to be funded during the
planning period. The CIP identifies each proposed capital project to be undertaken, the year the assets
will be acquired or the project started, the amount of funds expected to be expended in each year of the
CIP and the means of funding the expenditures. A CIP is not a static document. It should be reviewed at
an appropriate cycle to reflect changing priorities, unexpected events and opportunities. The CIP should
include the maintenance, repair and rehabilitation of existing infrastructure as well as the construction
of new infrastructure. Including a project in a CIP does not commit the city to that project. The City
Council must specifically authorize each project and the associated funding before any project may
proceed. The basic function of a CIP is to provide a formal mechanism for decision making, a link to long
range plans, a financial management tool and a reporting document.
The Minnesota Land Planning Act requires that the implementation plan portion of the Comprehensive
Plan include a CIP for major infrastructure needs (transportation, wastewater, water supply, parks and
open space) for a five-year time period. Cities often expand the scope of their CIPs to include other
capital needs (major equipment replacements, for example) and sometimes look beyond the five-year
time period, up to 20 years in the future for some projects. Such projects represent more of a "wish -
list" that can be evaluated each time the plan is updated.
As a part of the Comprehensive Plan, the CIP has some legal standing. Minnesota Statutes Chapter
473.865 provides that "a local governmental unit shall not adopt any official control or fiscal device
which is in conflict with its comprehensive plan." A fiscal device includes a budget or bond issue; so it is
important that the plan and CIP be kept up to date and in synch with city budgets. Once the CIP has
been completed, it will be reviewed by the Planning Commission for consistency with the
Comprehensive Plan
Scope of the CIP
Scandia's CIP includes all capital projects that cost at least $10,000 and have a useful life span of five
years or longer. Projects include all capital needs including major repairs to buildings and equipment
purchases and replacements. Any projects not meeting these parameters would be reviewed as part of
the annual operating budget, but would not be included in the CIP.
Funding Sources
The CIP identifies a possible funding source(s) for each project listed. The various funding sources are as
follows:
Capital Improvement Fund
The City has been levying $30,000 per year in property
tax to fund these general capital projects.
Equipment Replacement
Most major equipment purchases are funded through
Fund
the issuance off debt which is then repaid with
property taxes. Other sources of funding include the
sale of unused assets and transfers from General Fund
operating budgets.
General Fund
Annual operating budget, primarily funded by property
tax revenues.
Park Improvement Fund
The primary sources of funds are from park dedication
fees paid by developers as a part of any subdivision,
revenues generated by the park facilities, such as
advertising revenues, and grant revenues.
Local Road Improvement
This fund was established in 2014 to segregate funds
Fund
for major road improvement projects. The property
taxes levy is the primary source of funds with a base
levy in 2016 of $581,000. Pursuant to the City's fund
balance policy any general fund balance in excess of
50% of budgeted expenditures can be transferred to
this fund. The 2017 transfer to this fund totaled
$523,200. Additionally any special assessments on
the 2007 road improvement projects received after the
associated debt was retired are transferred to this
fund.
201 Sewer
Funds come from fees paid by users on the 201
Wastewater System which serves the Anderson
Erickson and Bliss subdivisions.
Uptown Sewer
Funds come from fees paid by users on the Uptown
Wastewater System
In addition to these sources, it is possible that future projects could be funded from donations, grants,
user fees or other sources not listed. Projects benefiting the utility funds, which are intended to
operate as stand-alone businesses supported by user fees, would be paid from the appropriate fund.
2
Project Priorities
Capital improvement projects should be prioritized in some way so that limited funding can be allocated to
those which are most important. This is difficult because the varying nature of the projects and their benefits
and objectives are so disparate as to be essentially not comparable. Some public agencies have developed
elaborate rating and ranking systems to try to set priorities. Complicated scoring systems may have some
disadvantages because they may give a false sense of objectivity or precision to the priority setting process.
Others use simpler systems, or simply do not try to compare projects that are like "apples and oranges."
There is no accepted system or "industry standard" for prioritizing projects.
The following priority rating system was identified in 2008 and have been used in subsequent updates.
1 Critical or urgent, high-priority projects that should be done if at all
possible; a special effort should be made to find sufficient funding for all
of the projects in this group.
2 Very important, high-priority projects that should be done as funding
becomes available.
3 Important and worthwhile projects to be considered if funding is
available; may be deferred to a subsequent year.
4 Less important, low -priority projects; desirable but not essential.
N/A Used for replacements of existing equipment.
In reviewing the 2018 — 2022 plan the Committee identified a scored evaluation criteria to be used if
evaluating projects if sufficient funding is not available:
• Does the project help meet the goals of the Comprehensive Plan or City Priorities?
• Does the project eliminate or prevent an existing health, environmental, or safety hazard?
• Does the project protect and preserve the City's infrastructure?
• Does the project will have a positive, neutral, or negative impact on the City's operational Finances?
• Does the project leverage outside funding?
• Does the project tie into other projects?
• Can the project be completed in partnership with another organization?
• Is the project mandated to comply with environmental standards?
• Does the project support the City's Green Cities efforts?
• Project directly the allows the City to meet environmental compliance standards or meet sustainability
goals, where applicable?
• Does the project help stimulate development or redevelopment of properties and/or encourage
economic development in the City corridors?
0 Does the project improve and/or increase the level of service provided by the City?
2018-2022 CIP OVERVIEW
For 2018 through 2022, the draft CIP includes projects with a total estimated cost of $10,360,500. All cost
estimates are preliminary and based on current dollars. No assumptions have been made about inflation. Project
costs will need to be updated annually, especially for projects in the first year or two of the plan.
Just as for other capital projects, the decision whether or not to replace a particular piece of equipment, and what
to replace it with, will need to be made by the City Council at the time of the purchase. The City could decide to
keep some equipment longer than planned or equipment could wear out more quickly than expected. It is likely
that some items will not be replaced, or that new technology or equipment could alter plans to replace a
particular item.
The breakdown of recommended projects is shown by fund below:
Fund
2018
2019
2020
2021
2022
Capital Improvement Fund
$
139,300
$
127,000
$
41,000
$
75,000
$
30,000
Equipment Replacement Fund
$
43,500
$
118,000
$
267,000
$
25,500
$
240,000
Park Improvement Fund
$
15,000
$
-
$
20,000
$
-
$
45,000
Local Road Improvement fund
$
6,500,000
$
-
$
620,000
$
450,000
$
320,000
201 Sewer Fund
$
-
$
62,000
$
-
$
36,000
$
1,160,000
Uptown Sewer Fund
$
3,000
$
-
$
-
$
-
$
23,200
$
$
6,700,800
$
307,000
$
948,000
$
586,500
$
1,818,200
The revenue sources for the projects shown below do not include the use of accumulated fund balances:
M
2018
2019
2020
2021
2022
Property Tax Levy
$
755,050
$
377,208
$
409,340
$
448,429
$
481,220
Issuance of Debt
$ 4,400,000
$
-
$
-
$
-
$
200,000
Park Dedication Fees
$
6,000
$
6,000
$
6,000
$
6,000
$
6,000
Grants & Donations
$
57,000
$
6,000
$
35,000
$
15,000
$
-
Sale of Fixed Assets
$
220,000
$
30,000
$
10,000
$
3,000
$
25,000
Transfer from other Funds
$
417,700
$
4,100
$
4,100
$
4,100
$
4,100
Capital Fund Balance
$
842,050
$
(178,308)
$
483,560
$
73,971
$
(81,320)
Sewer Utility User Fees
$
3,000
$
62,000
$
-
$
36,000
$
1,183,200
$ 6,700,800
$
307,000
$
948,000
$
586,500
$
1,818,200
M
A primary consideration in the review of the projects was the impact on the property tax levy, particularly the
funds needed to finance the local road improvement projects.
Based on the Committee recommendation, a breakdown of property tax levy amounts and how those funds
would be allocated is shown below. The major items are the redistribution of the levy funds from the General and
Local Road Improvement Funds and the use of those funds to repay the debt incurred for the 2018 Street
Improvement program.
Total Levy $ 2,257,872 $ 2,384,332 $ 2,415,669 $ 2,401,340 $ 2,434,794
5
PROPERTY TAX LEVY
Fund
2018 Proposed
2019 Projected
2020 Projected
2021 Projected
2022 Projected
General Fund
$
1,349,820
$
1,442,750
$
1,442,750
$
1,442,750
$
1,442,750
Debt Service
Fund
$
152,202
$
559,375
$
558,578
$
505,161
$
505,824
Capital
Improvement
Fund
-
Park Capital
Improvement
-
Equipment
Replacement
$
30,000
$
30,000
$
30,000
$
30,000
$
30,000
Local Road
Improvement
$
725,050
$
347,208
$
379,340
$
418,429
$
451,220
Economic
Development
Authority
$
800
$
5,000
$
5,000
$
5,000
$
5,000
Total Levy $ 2,257,872 $ 2,384,332 $ 2,415,669 $ 2,401,340 $ 2,434,794
5
CAPITAL IMPROVEMENT FUND
The Capital Improvement Fund is utilized to fund projects that are not equipment related, do not have a
dedicated funding source, or rely on donations or grants to be funded.
The projects recommended from 2018 — 2022 are as follows:
2018 2019 2020 2021 2022
Community Building
LED I i ghti ng convers i on $ 33,300 I
Tennis court replacement $ 40,000 I
Skateboard ramps $ 12,000
Cha i r repl a cement $ 11,000
Playground equipment $ 60,000
HVAC replacement I $ 30,000
Fire
Emergency generator $ 66,000
Roof replacement I $ 100,000
HVAC replacement $ 15,000 $ 15,000
Warning sirens $ 30,000
$ 139,300 $ 127,000 $ 41,000 $ 75,000 $ 30,000
The projected balance in the fund as of December 31, 2017 is $401,532. For 2018 The Council has recommended
that the excess General Fund balance, projected to be $403,500, be transferred to this fund. It is further
recommended that grant funding be obtained for at a minimum 75% of the emergency generator, 50% of the cost
of the skateboard equipment, 100% of the warning sirens, and 25% of the playground equipment. It is also
proposed that the conversation to LED lighting be repaid in the future based on actual energy savings.
0
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
-
A
2016
2017
2018
2019
2020
2021
2022
Actual
Projected
Budget
Budget
Budget
Budget
Budget
Fund Balance
$384,832
$401,532
$715,232
$598,332
$591,432
$535,532
$509,632
Revenue
$31,144
$30,500
$453,000
$10,100
$34,100
$19,100
$4,100
�■
■ Expenditures
$2,370
$13,800
$139,300
$127,000
$41,000
$75,000
$30,000
7
EQUIPMENT REPLACEMENT FUND
The City created the Equipment Replacement Fund in 2007 to set aside funds on an annual basis for planned
replacement of vehicles and major pieces of operating equipment. Any revenues from the sale of old equipment
being replaced are also deposited into the fund. Beginning in 2015, the revenue to the fund was reduced to
reflect a new City policy of borrowing for equipment costing over $100,000 with the balance able to meet the
projected smaller equipment needs for 10 years.
The projects recommended from 2018 - 2022 are as follows:
2018 2019 2020 2021 2022
Public Works
Tailgates ander-Ford F550 $ 7,000
Replace 2008 Ford Ranger $ 36,500
$350,000
Replace 2008 Ford F350 + plow I 1 $
43,000 I
I I
Replace grader with used Loader
$
100,000 '
Replace 2010 Tiger ditch rear mower
$
12,000
Replace 2011 Tiger ditch boom mower
$
15,000 ,
Replace 1999 John Deere 6410 Tractor I
1 $
100,000 I I
Replace 2011 Ford F250 + plow
$ 25,500
Replace 2012 New Holland skid loader and trailer
$200,000
$ 40,000
Replace 2011 Mack dump truck & plow I
I
I I $ 200,000
Fire
$150,000
Radio replacement $
75,000 ;
Skating rink
Zamboni replacement I I
1$
40,000 1 1
The projected balance in the fund at 12/31/2017 is $350,241. Fire Department Equipment purchases totaling
$72,000 have been previously approved which leaves $278,241 available for other projects. It is recommended
that $30,000 per year be levied for equipment replacement along with the issuance of 5 -year equipment
certificates for the replacement of a plow truck in 2022.
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$
2017
2018
2019
2020
2021
2022
Projected
Budget
Budget
Budget
Budget
Budget
Fund Balance
$350,241
$285,741
$228,741
$2,741
$10,241
$25,241
Revenue
$188,912
$51,000
$61,000
$41,000
$33,000
$255,000
Expenditures
$339,733
$115,500
$118,000
$267,000
$25,500
$240,000
PARK IMPROVEMENT FUND
The Parks Improvement Fund is set up to use park dedication fees as the primary funding source. Due to the lack
of fees, the fund borrowed $35,000 from the Capital Improvement Fund for the Lilleskogen Park parking lot
project and those funds are being repaid as park dedication funds are collected. Revenues for advertising at the
Wayne Erickson ballfield are dedicated for maintenance and improvements of the field. At 12/31/2017 the
projected fund balance was a negative ($4,046) by sub -fund: Lilleskogen — ($15,407), Wayne Erickson - $13,138,
and undesignated $(1,777).
The projects recommended from 2018 — 2022 are as follows:
2018 2019 2020 2021 2022
Lilleskogen
Picnic shelter $ 15,000 1
Other improvements $ 10,000: 1
Wayne Erickson
Playground replacement 7 1 $ 45,000
Undesignated
Cycling & trails 1 $ 10,000 1
$ 15,000 $ - $ 20,000 $ - $ 45,000
The projections assume that $6,000 will be received each year in park dedication fees and that 50% of the funding
for the Lilleskogen projects come from grants or donations. The Committee has recommended that the City sell
the city-ownea iot on noose LaKe wain ine net proceeas being reservea Tor Tuture parK projects.
$250,000
$200,000
$150,000
$100,000
$50,000
$(50,000)
Fund Balance
Revenue
Expenditures
2017 2018 Budget 2019 Budget 2020 Budget 2021 Budget 2022 Budget
Projected
$(4,046) $193,434 $198,314 $203,084 $207,744 $167,294
$11,450 $215,700 $8,200 $28,200 $8,200 $8,200
$3,937 $18,220 $3,320 $23,430 $3,540 $48,650
9
LOCAL ROAD IMPROVEMENT FUND
In 2008 the City adopted a Pavement Management Plan to extend the life of city streets and to reduce the
lifecycle costs for maintaining them in good condition. The City has endeavored to increase the budget for
contractual road maintenance and repairs. In 2014 the Local Road Improvement Fund was established to address
major repairs (reconstruction, mill and overlays, etc.) and is funded by the general tax levy. Regardless of these
efforts the PASER rating of City streets by the City engineer indicated that over 18% of the City streets were rated
very poor or poor and 37% rated fair.
2.1,3% Mlles & % of Total
1.3,2% 3.0,4%
Very Poor
Poor
9.3, 14%
Fair
27.0,40%
Good
25.1,37%
■ Very Good
Excellect
The Committee worked with Bolton & Menk to look at modifying the 2008 Pavement Management Plan to
address the roads that are in the greatest need. The plan calls for the reclaiming and repaving all of the roads
rated very poor or poor with ditch -to -ditch improvements in 2018 and then providing for a mill and overlay of the
road surfaces that are currently rated fair in 2020, 2021, and 2022.
The 2018 improvements are to be funded primarily through the issuance of $4,400,000 of debt. To minimize the
property tax impact the plan calls for $115,000 of the General Fund levy for street maintenance (seal coating) to
be redirected to service the debt. Further, the Committee is recommending that the base levy for the Local Road
Improvement Fund, which is currently $581,000, be increased by 5% each year for the 5 -year period. Below is a
computation of the levy amounts for debt and the Improvement Fund.
10
2018
2019
2020
2021
2022
Tax levy computation
Base
:$
581,000 $
610,050 $
640,553 $
672,580 $
706,209
Increase in base
1$
29,050 ; $
30,503 $
32,028 ; $
33,629 ; $
35,310
Sealcoat funds from General Fund
1$
115,000 1 $
115,000 1 $
115,000 1 $
115,000 1 $
115,000 1
Debt Service on bonds
$
- $
(408,345) $
(408,240) $
(402,780) $
(405,300) i
$
725,050 ; $
347,208 ; $
379,340 ; $
418,429 ; $
451,220 ;
10
Based on an estimated 12/31/2017 fund balance of $1,477,853, a levy of $725,050, and the issuance of the
$4,400,000 of debt, the City will be able to fund $6,500,000 in improvements to the roads rated very poor or
poor, and will have a carry-over fund balance at 12/31/2018 of $189,203. No improvements are planned for 2019
to allow the fund balance to accumulate. For the years 2020 through 2022 the accumulated funds and levy will
fund mill and overlay improvements to the roads that are currently rated fair and not included in the 2018
reclamation and paving projects. A detailed cost estimate for the 2018 improvements is provided as an exhibit to
this report.
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$
2017
Projected
2018 Budget
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Fund Balance
$1,549,453
$189,203
$536,911
$296,751
$265,680
$397,400
Revenue
$1,200,433
$5,139,750
$347,708
$379,840
$418,929
$451,720
Expenditures
$25,000
$6,500,000
$-
$620,000
$450,000
$320,000
It should be noted that the program outlined above will address roughly 50% of the City's paved street over the
next 5 years. With a 30+ year life -cycle for roads, the other 50% of the roads that are not included in proposed
program will likely need similar improvements in the 15 years the follow 2022. Throughout the life cycles of the
roads, the City will need to continue to allocate funds for preventive maintenance.
201 SEWER SYSTEM
Improvements to the 201 Sewer System are intended to be funded through user fees. The projects
recommended are shown below.
2018
Anderson / Erickson
2019 2020
2021
2022
Drainfield
;
;
;
$
200,000 ;
Bliss
Bliss Lift Station 1 - control panel
$
31,000
Bliss Lift Station 2 - control panel
$
31,000
Bliss LS 1 Pump 1
Bliss LS 1 Pump 2
Bliss LS 2 Pump 1
$
6,000
Bliss LS 2 Pump 2
$
6,000
Bliss LS 3 Pump 1
6,000
Bliss LS 3 Pump 2
6,000 ;
Bliss LS 4 Pump 1
;
;
$
6,000
Bliss LS 4 Pump 2
$
6,000
Nitrate treatment
$
960,000
62,000 $ -
$
36,000 ; $
1,160,000
• The control panel projects in 2019 are to replace the panels that were originally installed in 1986.
• The lift station pumps are a scheduled replacement at the end of the useful life for pumps that were
installed in 2014.
• The Anderson Erickson drainfield improvement would be used to make improvement to the drainfield and
to potentially add capacity.
• The MPCA permit for the Bliss addition requires the City to submit by September, 2019 a plan to address
the high levels of nitrate at one of the test wells. It is anticipated that there will be a time limit placed on
the City in the permit renewal process and the 2022 date is an approximation of when construction is
anticipated.
At the end of 2017 the cash balance in the 201 Sewer Fund is projected to be $74,510 and $54,410 after the 2019
projects. With the current rate structure there will not be sufficient funds for the improvement to the Anderson -
Erickson drainfield or for the Bliss nitrate remediation projects scheduled for 2022. There is no immediate need
for the E-A drainfield improvements and the amount shown can be a placeholder for future improvements. The
Bliss improvements will be required as a part of the operation permit for the Bill system that expires in February
2020. Low interest rate debt and grant assistance may be available for the nitrate remediation project; however,
at current interest rates, the annual cost to service the full amount of debt for the nitrate radiation project over a
10 -year period would be roughly $72,000 / year, which would require rates to roughly double the current rates.
12
13
201 SEWER SYSTEM
$1,500,000
$1,000,000
$500,000
$(500,000)
$(1,000,000)
$(1,500,000)
2017
Projected
2018 Budget
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Year End Cash Balance
$74,510
$98,960
$54,410
$78,860
$67,310
$(1,068,240)
Revenue
$82,900
$88,900
$88,900
$88,900
$88,900
$88,900
Expenditures
$76,600
$64,450
$133,450
$64,450
$100,450
$1,224,450
13
UPTOWN SEWER SYSTEM
Improvements to the Uptown Sewer System are intended to be funded through user fees. The projects
recommended are shown below.
2018 2019 2020 2021 2022
Drainfield blower $ 3,000
Replace Uptown pump 1 $ 5,800 ;
Replace Uptown pump 2 $ 5,800
Replace Drainfield pump 1: $ 5,800
Replace Drainfield pump 2 $ 5,800
$ 3,000 $ - $ - $ - $ 23,200 '
The replacement of the pumps in 2022 is a schedule replacement at the end of the projected useful life for the
pumps that were installed during the 2012 upgrades.
The projected cash balance at 12/31/2017 is $2,782. After the drainfield blower is replaced in 2018, there will not
be a sufficient cash balance. While the small negative cash balance may be acceptable in the short term, funds
will need to be generated for the replacement of the lift station or drainfield pumps.
$50,000
$40,000
$30,000
$20,000
$10,000
$(10,000)
$(20,000)
2017 Projected
2018 Budget
2019 Budget
2020 Budget
2021 Budget
2022 Budget
Year End Cash Balance
$2,943
$1,404
$2,968
$4,301
$5,404
$(16,923)
Revenue
$18,000
$20,800
$20,800
$20,800
$20,800
$20,800
Expenditures
$22,839
$27,339
$19,236
$19,466
$19,697
$43,127
14
CAPITAL IMPROVEMENTS (FUND 401)
2018 2019 2020 2021 2022
Proposed Proposed Proposed Proposed Proposed
FUND BALANCE
Revenue
$
453,000
$
10,100
$
34,100
$ 19,100
$
4,100
Expenditures
$
139,300
$
127,000
$
41,000
$ 75,000
$
30,000
Net Revenues (Expenditures)
$
313,700
$
(116,900)
$
(6,900)
$ (55,900)
$
(25,900)
Balance January 1
$
401,532
$
715,232
$
598,332
$ 591,432
$
535,532
Balance December 31
$
715,232
$
598,332
$
591,432
$ 535,532
$
509,632
Interfund Loan from (to) Park Capital Fund $ 6,000 $ 6,000 $ 6,000 $ 5,000
Advance from (to) 201 Sewer Fund $ 2,639 $ 2,639 $ 2,639 $ 2,639 $ 2,639
CASH BALANCE 12/31 $ 677,480 $ 569,219 $ 570,958 $ 522,697 $ 499,437
REVENUE
Taxes
31000 Washington Cty. Tax Settlement $ - $ $ - $ $ -
Total Property Taxes $ - $ $ - $ $ -
Intergovernmental Revenues
33640 Other Grants $ 49,500 $ 6,000 $ 30,000 $ 15,000
Total Intergovernmental Aid $ 49,500 $ 6,000 $ 30,000 $ 15,000 $ -
Other Income
36210 Interest Income
Total Other Income
Other Financing Sources
39200 Interfund Operating Transfer $ 403,500 $ 4,100 $ 4,100 $ 4,100 $ 4,100
Total Other Financing Sources $ 403,500 $ 4,100 $ 4,100 $ 4,100 $ 4,100
TOTAL REVENUES $ 453,000 $ 10,100 $ 34,100 $ 19,100 $ 4,100
CAPITAL IMPROVEMENTS (FUND 401)
2018 2019 2020 2021 2022
Proposed Proposed Proposed Proposed Proposed
EXPENDITURES
Capital Outlays
520 Capital Improvements to Bldgs
$
33,300
$ 115,000 $ - $ 15,000 $ 30,000
530 Capital Improvements other than Bldgs
$
40,000
$ 12,000 $ 30,000 $ 60,000
540 Heavy Machinery Capital
$
66,000
550 Motor Vehicles Capital
$
33,300
560 Furniture & Fixtures
Chair replacement
$ 11,000
570 Office Equipment
$
-
Total Capital Outlays
$
139,300
$ 127,000 $ 41,000 $ 75,000 $ 30,000
TOTAL EXPENDITURES 1 $ 139,300 1 $ 127,000 1 $ 41,000 1 $ 75,000 1 $ 30,000
EXPENDITURES BY DEPARTMENT
Community Building
Building lighting conversion to LED
$
33,300
Chair replacement
$ 11,000
HVAC replacement
$ 30,000
Skateboard ramps
$
12,000
Playground equipment
$ 60,000
Tennis court replacement
$
40,000
Fire
Emergency Generator
$
66,000
Roof replacement
$
100,000
HVAC replacement
$
15,000 $ 15,000
Warning sirens
$ 30,000
$
139,300
$
127,000 $ 41,000 $ 75,000 $ 30,000
PARK CAPITAL IMPROVEMENTS (FUND 404)
2018 2019 2020 2021 2022
Account Description Proposed Proposed Proposed Proposed Proposed
FUND BALANCE
Revenue
$
215,700
$
8,200
$
28,200
$
8,200
$
8,200
Expenditures
$
18,220
$
3,320
$
23,430
$
3,540
$
48,650
Net Revenues (Expenditures)
$
197,480
$
4,880
$
4,770
$
4,660
$
(40,450)
Balance January 1
$
(4,046)
$
193,434
$
198,314
$
203,084
$
207,744
Balance December 31
$
193,434
$
198,314
$
203,084
$
207,744
$
167,294
Advance from (to) Capital Improvement fund 1 $ (6,000) $ (6,000) $ (6,000) $ (5,000) $ -
CASH BALANCE 12/31 $ 189,993 1 $ 188,873 1 $ 187,643 1 $ 187,303 1 $ 146,853
Balance by sub -fund
Undesignated
Designated - Lilleskogen
Designated - Wavne Erickson
$ 198,224 $ 198,224 $ 198,224 $ 198,224 $
$ (16,907) $ (10,907) $ (4,907) $ 1,093 $
$ 12,118 $ 10,998 $ 9,768 $ 8,428 $
$ 193,435 $ 198,315 $ 203,085 $ 207,745 $
198,224
7,093
167,295
PARK CAPITAL IMPROVEMENTS (FUND 404)
2018 2019 2020 2021 2022
Account Description Proposed Proposed Proposed Proposed Proposed
REVENUE
Taxes
Total Property Taxes $ - $ - $ - $ -
Intergovernmental Revenues
33640 Other Grants f $ 15,000
Total Intergovernmental Aid
$
-
$
-
$
15,000
$
- $ -
Charges for Services
-
104 Temp Employee Wages
$
1,200
$
1,240
$
34730 Ballfield Ad Revenue
$
2,200
$
2,200 $
2,200
$
2,200 $ 2,200
34780 Park Dedication Fees
$
6,000
$
6,000 $
6,000
$
6,000 $ 6,000
Total Charges for Services
$
8,200
$
8,200 $
8,200
$
8,200 $ 8,200
Other Income
$
100
126 Medicare
$
-
$
-
36210 Interest Income
-
$
-
$
-
Total Personal Services
$
36230 Donations
$
7,500
$
- $
5,000
$
- $ -
36260 Sale of property
$
200,000
Total Other Income
$
207,500
$
- $
5,000
$
- $ -
Other Financing Sources
Total Other Financing S
Total Park Capital Improvements Fund 404 1 $ 215,700 1 $ 8,200 1 $ 28,200 1 $ 8,200 1 $ 8,200
EXPENDITURES
Personal Services
101 Regular Wages & Salaries
$
-
$
-
$
-
$
-
$
-
104 Temp Employee Wages
$
1,200
$
1,240
$
1,280
$
1,320
$
1,360
121 PERA Coord. Employer Contribution
$
100
$
100
$
100
$
100
$
100
122 FICA Employer Contribution
$
100
$
100
$
100
$
100
$
100
126 Medicare
$
-
$
-
$
-
$
-
$
-
Total Personal Services
$
1,400
$
1,440
$
1,480
$
1,520
$
1,560
Materials & Supplies
210 Operating
Contractual Services
381 Utilities
$
500 $
520 $
540 $
560 $ 580
384 Refuse Disposal
$
500 $
520 $
540 $
560 $ 580
Total Contractual Services
$
1,000 $
1,040 $
1,080 $
1,120 $ 1,160
Capital Outlays
520 Capital Improvements to Bldgs $ 15,000
530 Capital Improvements other than Bldg $ - $ - $ 20,000 $ - $ 45,000
540 Heavy Machinery Capital
Total Capital Outlays $ 15,000 $ - $ 20,000 $ - $ 45,000
Total Dept. Fund 404 $ 18,220 1 $ 3,320 1 $ 23,430 1 $ 3,540 1 $ 48,650
PARK CAPITAL IMPROVEMENTS (FUND 404)
Account Description
$
2018
Proposed
$ 6,000
2019
Proposed
16,000
2020
Proposed
$
2021
Proposed
Expenditure
2022
Proposed
(15,000)
$ -
FUND DESIGNATIONS
(10,000)
$ -
$
-
Net
$
Undesignated
$ 6,000
$
6,000
$ 6,000
$
6,000
Balance 1/1
$
(15,407)
$ (16,907)
Revenue
$
200,000
$
-
$
10,000
$
-
$
-
Expenditure
$
-
$
-
$
(10,000)
$
-
$
$
Net
$
200,000
$
-
$
-
$
-
$
-
Balance 1/1
$
(1,776)
$
198,224
$
198,224
$
198,224
$
198,224
Transfer
Balance 12/31
$
198,224 1
$
198,224 1
$
198,224 1
$
198,224
1 $
198,224
Lilleskoeen
Revenue
$
13,500
$ 6,000
$
16,000
$ 6,000
$
6,000
Expenditure
$
(15,000)
$ -
$
(10,000)
$ -
$
-
Net
$
(1,500)
$ 6,000
$
6,000
$ 6,000
$
6,000
Balance 1/1
$
(15,407)
$ (16,907)
$
(10,907)
$ (4,907)
$
1,093
Transfer
Balance 12/31
$
(16,907)
$ (10,907)
$
(4,907)1
$ 1,093 1
$
7,093
Wavne Erickson
Revenue
$
2,200
$ 2,200
$
2,200
$ 2,200
$
2,200
Expenditure
$
(3,220)
$ (3,320)
$
(3,430)
$ (3,540)
$
(48,650)
Net
$
(1,020)
$ (1,120)
$
(1,230)
$ (1,340)
$
(46,450)
Balance 1/1
$
13,138
$ 12,118
$
10,998
$ 9,768
$
8,428
Transfer
Balance 12/31
$
12,118 1
$ 10,998 1
$
9,768 1
$ 8,428 1
$
(38,022)
IMPROVEMENTS BY LOCATION
Lilleskogen - to be 100% funded through grants & donations
Picnic shelter
Other improvements
Wayne Erickson - to be funded through advertisi
Bleacher/ Concession improvements f
Playground replacement [
Undesignated
Cycling & trails
$ 15,000
$ - $ 10,000
$ 15,000 $ - $ 10,000 $ - $ -
ig revenues
$ - $ 45,000
$ - $ - $ - $ - $ 45,000
$ - $ 10,000
$ - $ - $ 10,000 1 $ -1 $ -
EQUIPMENT REPLACEMENT (FUND 406)
2018 2019 2020 2021
Account Description Proposed Proposed Proposed Proposed
Revenue
FUND BALANCE SUMMARY
51.000 1 S 61.000
2022
Proposed
255,000
Expenditures
1 $
115,500 1 $
118,000 1 $
267,000 1 $
25,500 1 $
240,000 1
-
-
-
- -
36260 Sale of Equipment
$
Net Revenues (Expenditures)
1 $
(64,500) $
(57,000) $
(226,000)1 $
7,500 1 $
15,000
31,000 1 $
11,000 1 $
3,000 1 $ 25,000 1
Balance January 1
$
350,241 $
285,741 $
228,741 $
2,741 $
10,241
Balance December 31
$
285,741 $
228,741 $
2,741 $
10,241 $
25,241
REVENUES
Taxes
31000 Washington Cty. Tax Settlement ; $ 30,000 ; $ 30,000 ; $ 30,000 ; $ 30,000 ; $ 30,000 ;
Total Property Taxes ; $ 30,000 ; $ 30,000 ; $ 30,000 ; $ 30,000 ; $ 30,000 ;
Intergovernmental Revenues
33422 Other State Grants & Aids
Total Intergovernmental Aid $ - ; $ - ; $ ; $ - ; $ -
Other Income
36210 Interest Income
$
1,000 ; $
1,000 ; $
1,000 ; $
- $
36230 Donations
-
-
-
- -
36260 Sale of Equipment
$
20,000 $
30,000 $
10,000 $
3,000 $ 25,000
Total Other Income
1 $
21,000 1 $
31,000 1 $
11,000 1 $
3,000 1 $ 25,000 1
Other Financing Sources
39200 Transfer - Debt Service Fund ; $ - ; $ - $ ;
39350 Certificate of Indebtedness $ - $ - $ $ 200,000
Total Other Financing Sources ; $ - ; $ - ; $ $ - ; $ 200,000 ;
TOTAL REVENUES $ 51,000 $ 61,000 $ 41,000 $ 33,000 $ 255,000
1. Assumes sale of Fire Tanker
EQUIPMENT REPLACEMENT (FUND 406)
2018 2019 2020 2021 2022
Account Description Proposed Proposed Proposed Proposed Proposed
EXPENDITURES
Capital Outlays
540 Heavy Machinery Capital $ 24,000 1 $ - 1 $ 267,000 1 $ - 1 $ 40,000 I
550 Motor Vehicles Capital $ 91,500 $ 43,000 $ - $ 25,500 $ 200,000
560 Furniture & Fixtures $ 75,000 $ -
Total Capital Outlays $ 115,500 $ 118,000 $ 267,000 $ 25,500 $ 240,000
TOTAL EXPENDITURES 1 $ 115,500 1 $ 118,000 1 $ 267,000 1 $ 25,500 1 $ 240,000
EXPENDITURES BY DEPARTMENT
Public Works
Fire
Replace 2002 Sterling dump truck & plow
Replace 2009 John Deere 1445 mower w broom & blower ;
Purchased used roller I I I I I
Replace 2008 Ford F350 + plow : 'I $ 43,000
Tailgate sander - Ford F550 1 $ 7,000
)lace 2008 Ford Ran
Replace grader with used Loader I I I $ 100,000 I I
Replace 2010 Tiger ditch rear mower $ 12,000
Replace 2011 Tiger ditch boom mower $ 15,000 ,
Replace 1999 John Deere 6410 Tractor $ 100,000
Replace 2011 Ford F250 + plow $ 25,500
Replace 2012 New Holland skid loader and trailer) 1 1 1 $ 40,000
Replace 2011 Mack dump truck & plow $ 200,000
SCBA & Masks
SCBA Air Compressor ; S 17.000
Replace 1995 Ford - Grass Rig #511 $ 55,000 1 1 1 1 1
Radio replacement $ 75,000
Thermal Imaging Camera
Community Center
Zamboni replacement; $ 40,000 ; ;
$ 115,500 $ 118,000 $ 267,000 $ 25,500 $ 240,000
LOCAL ROAD IMPROVEMENT (FUND 408)
2018 2019 2020 2021 2022
Account Description Proposed Proposed Proposed Proposed Proposed
REVENUES
Taxes
31000 Washington Cty. Tax Settlement $ 725,050 , $ 347,208 , $ 379,340 , $ 418,429 , $ 451,220,1
Total Property Taxes ; $ 725,050 ; $ 347,208 ; $ 379,340 ; $ 418,429 ; $ 451,220 ;
Intergovernmental Revenues
33422 Other State Grants & Aids $ $ $ $ $
Total Intergovernmental Aid $ $ $ $ $
Other Income
36210 Interest Income ! $ 500 ! $ 500 ! $ 500 ! $ 500 ! $ 500
Total Other Income $ 500 1 $ 500 1 $ 500 1 $ 500 1 $ 500 1
Other Financing Sources
39203 Transfer - Debt Service Fund ; $ 14,200 ; ;
39310 Proceeds from issuance of debt $ 4,400,000 $
Total Other Financing Sources $ 4,414,200 $ $ $ $
TOTAL REVENUES . $ 5,139,750 i $ 347,708 i $ 379,840 i $ 418,929 i $ 451,720
EXPENDITURES
Contractual Services
303 Engineering Services 1$ 50,000 I I I I I
Total Contractual Services
i$ 50,000!$ - !$ - !$ - !$
Capital Outlays
530 Capital Improvements other than Bldfl $ 6,450,000 1 $ $ 620,000 $ 450,000 $ 320,000
Total Capital Outlays ; $ 6,450,000 ; $ ; $ 620,000 ; $ 450,000 ; $ 320,000 ;
TOTAL EXPENDITURES ; $ 6,500,000 ; $ - ; $ 620,000 ; $ 450,000 ; $ 320,000
FUND BALANCE SUMMARY
Revenue
; $
5,139,750 ; $
347,708 ; $
379,840 ; $
418,929 ; $
451,720 ;
Expenditures
i $
6,500,000 $
- $
620,000 $
450,000 $
320,000
Net Revenues (Expenditures)
1 $
(1,360,250)1 $
347,708 1 $
(240,160)1 $
(31,071)1 $
131,720 1
Balance January 1
L$
1,549,453 1 $
189,203 1 $
536,911 1 $
296,751 1 $
265,680 1
Balance December 31
1 $
189,203 1 $
536,911 1 $
296,751 1 $
265,680 1 $
397,400
REVENUES
Taxes
31000 Washington Cty. Tax Settlement $ 725,050 , $ 347,208 , $ 379,340 , $ 418,429 , $ 451,220,1
Total Property Taxes ; $ 725,050 ; $ 347,208 ; $ 379,340 ; $ 418,429 ; $ 451,220 ;
Intergovernmental Revenues
33422 Other State Grants & Aids $ $ $ $ $
Total Intergovernmental Aid $ $ $ $ $
Other Income
36210 Interest Income ! $ 500 ! $ 500 ! $ 500 ! $ 500 ! $ 500
Total Other Income $ 500 1 $ 500 1 $ 500 1 $ 500 1 $ 500 1
Other Financing Sources
39203 Transfer - Debt Service Fund ; $ 14,200 ; ;
39310 Proceeds from issuance of debt $ 4,400,000 $
Total Other Financing Sources $ 4,414,200 $ $ $ $
TOTAL REVENUES . $ 5,139,750 i $ 347,708 i $ 379,840 i $ 418,929 i $ 451,720
EXPENDITURES
Contractual Services
303 Engineering Services 1$ 50,000 I I I I I
Total Contractual Services
i$ 50,000!$ - !$ - !$ - !$
Capital Outlays
530 Capital Improvements other than Bldfl $ 6,450,000 1 $ $ 620,000 $ 450,000 $ 320,000
Total Capital Outlays ; $ 6,450,000 ; $ ; $ 620,000 ; $ 450,000 ; $ 320,000 ;
TOTAL EXPENDITURES ; $ 6,500,000 ; $ - ; $ 620,000 ; $ 450,000 ; $ 320,000