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2015 Budget Part 2Administration & Finance (41000) This budget includes personnel expenses for the Administrator, Treasurer, Deputy Clerk and Office Assistant, as well as the budgets for a large variety of contractual services such as assessing, auditing, legal, animal control and recycling services. This draft budget shows an approximately 4.25% increase from 2014 to 2015, primarily because of the increase in contractual services for codification. Misc Contractual (438) includes $9,000 to have the non -Development Code ordinances codified. The increase in the Personnel Services budget is reflective of applying a 1.5% COLA increase to the step plan effective January 1, 2015 and assumes each employee will receive her step increase on her anniversary date. Revenues to this budget include license fees, the recycling grant and charges for services. Revenues from fines and forfeitures offset a portion of legal services (prosecution) costs. Revenue from the cable TV franchise offsets the expense item (437) which is transferred to the Forest Lake Cable Commission (net cost = $0.) 14 7/29/2014 GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) REVENUE 2011 Actual 2015 Draft Budget 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Adopted Year -to -Date Estimated Proposed Licenses & Permits 33401 LGA/MVHC/AG/PERA Aid 32180 Tobacco& Liquor Licenses 11,060 10,988 10,938 11,000 75 11,000 11,500 32190 Other City Permits 200 689 425 250 375 425 400 32260 Gambling Permits 70 45 160 45 45 45 80 Total Licenses &Permits 11,330 11,722 11,523 11,295 495 11,470 11,980 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 362 9,202 9,241 362 724 724 33422 Other State Grants & Aids 1,500 34105 Maps & Publications 25 12,900 8,770 33620 Recycling Grant 7,235 7,235 7,980 7,235 8,024 8,000 Total Intergovernmental Aid 7,597 16,437 17,221 7,597 0 8,748 8,724 Charges for Services 34102 Legal Services 1,000 823 17,031 1,000 1,680 2,000 1,500 34105 Maps & Publications 25 12,900 8,770 34107 Assessment Search Fees 50 250 210 200 70 200 200 34110 Escrow Reimbursement 2,725 8,955 9,295 6,000 3,799 8,000 9,000 34304 Reimbursement for Services 17,637 30,789 1,100 13,600 14,451 18,908 14,000 Total Charges for Services 3,800 10,028 27,636 1,200 1,750 2,200 1,700 35101 Fines & Forfeitures 15,000 17,818 11,534 16,000 5,651 16,000 12,000 Other Income 36210 Interest Income 11,537 7,023 5,396 7,100 4,252 4,508 4,500 36240 Insurance Dividend 0 12,900 8,770 36250 Misc. Refunds 100 3,643 597 500 6,400 6,400 500 38050 Cable TV Franchise Rebate 6,000 7,223 9,602 6,000 3,799 8,000 9,000 Total Other Income 17,637 30,789 24,366 13,600 14,451 18,908 14,000 Total Administration & Finance Dept 348,399 383,045 408,671 344,542 179,608 352,176 359,184 Notes: 1 of 1 Admin 3:34 PM 7/29/2014 2015 Draft Budget GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) EXPENSE nt Description 2011 Actual Expenses 2012 Actual Expenses 2013 Actual Expenses 2014 Adopted Budget 6/30/2014 Year -to -Date Expdts 2014 Estimated Expdtrs 2015 Change Proposed '14215 Budget Budget Anel Services 1,770 2,741 1,533 2,000 326 1,500 1,750 101 Regular Wages &Salaries 124,700 148,995 130,484 141,621 64,704 141,621 144,743 121 PERA Coord. Employer Contribution 9,358 10,338 9,435 10,214 4,717 10,214 10,494 122 FICA Employer Contribution 7,988 9,027 10,497 8,734 1,605 8,734 8,974 126 MEDICARE Employer Contribution 1,868 2,111 1,858 2,043 972 2,043 2,099 131 Health Insurance Employer Contribution 10,974 13,991 13,827 9,510 5,137 9,510 10,208 134 Life Insurance Employer Paid 604 569 643 631 176 631 576 135 Disability Insurance Employer Paid 610 712 424 701 201 402 442 Materials & Supplies 200 Office Supplies 1,770 2,741 1,533 2,000 326 1,500 1,750 203 Printed Forms & Papers 2,209 2,468 2,089 2,000 384 2,000 2,100 210 Operating Supplies 1,185 809 121 750 184 750 750 Total Materials & Supplies 5,164 6,018 3,743 4,750 895 4,250 4,600 -3.16% Contractual Services 300 Assessor 25,430 27,426 27,051 28,500 9,349 28,500 28,500 301 Auditing & Accounting 22,000 21,450 22,500 16,300 16,300 16,300 16,875 304 Legal Services 30,866 67,624 40,926 36,000 12,132 36,000 36,000 308 Other Professional Services 425 8,910 425 1,000 1,000 1,000 309 Software Support & Maintenance 2,608 3,850 3,694 4,272 2,020 5,415 4,635 313 Committee & Commission Reimburs 240 60 240 240 314 Animal Control 1,153 1,210 1,440 1,600 811 1,600 1,500 316 Conference & Seminars 25 549 750 345 750 1,200 317 Employee Training 345 100 65 500 0 500 300 319 Other Services 1,440 1,211 860 1,000 305 1,000 1,000 321 Telephone 2,537 2,315 2,833 2,600 1,217 2,500 2,580 322 Postage 2,676 3,478 2,163 2,350 736 2,150 2,350 331 Travel Expenses 1,483 1,504 706 1,500 608 1,500 1,600 351 Legal Notices Publishing 1,303 1,465 1,545 1,500 997 1,600 1,600 353 Sales Tax 562 361 Liability/Property Insurance 4,864 4,874 3,426 3,529 2,942 2,942 3,236 365 Insurance Claims 500 413 Office Equipment Rental 5,757 6,694 6,255 5,700 2,358 5,862 5,712 430 Recycling 28,601 28,113 28,602 30,500 13,923 29,500 29,500 433 Dues & Subscriptions 4,491 4,621 4,874 5,164 824 5,164 5,319 434 Youth Service Bureau 5,500 5,500 5,500 5,500 5,500 5,500 5,500 437 Cable TV Franchise Agreement 7,266 7,929 8,897 6,800 3,799 6,800 9,000 438 Misc Contractual 3,895 4,269 4,603 4,800 269 3,600 13,800 439 Refunds Issued 2,500 2,525 2,500 2,500 2,500 2,500 490 Donations 1,000 Total Contractual Services 155,166 206,568 170,216 162,365 74,495 160,923 173,947 7.13% Capital Outlays 560 Furniture & Fixtures 570 Office Equipment 1,563 1,946 5,287 2,500 1,276 2,000 2,000 Total Capital Outlays 1,563 1,946 5,287 2,500 1,276 2,000 2,000 -20.00% Total Administration & Finance (41000) 319,366 401,664 347,730 344,542 155,178 341,329 359,184 4.25% Notes: 1 of 1 ADMIN 3:36 PM 7/29/2014 City Council (41110) In 2015, there will be an increase in City Council compensation, traditionally the major expense in this budget. Ordinance Number 132 provides as follows: "Following the municipal regular election in 2014, and following each subsequent municipal regular election, the salary of the Mayor and Councilmembers shall be adjusted following the municipal election to become effective January 1 in a percentage equal to the change in the United States Department of Labor Consumer Price Index (November report) for all urban consumers U.S. city average since the last salary adjustment. " As of May 2014, CPI has increased over 12% since the last Council adjustment in January of 2009. Unless other action is taken by the Council, the final increase will be calculated in December following to direction in the ordinance. The contractual services budget sets aside funds for Council education such as Minnesota League of Cities conferences or seminars. There are two Capital Outlays proposed in this budget. The first is $1,200 for new chairs in the council chambers. The second is $5,500 for audio improvements. Many members of the audience often comment on the difficulty of hearing the Council when they attend meetings. 15 7/29/2014 GENERAL FUND 101 CITY COUNCIL (41110) REVENUE 2015 Draft Budget 2011 2012 2013 2014 7/10/2014 2014 Actual Actual Actual Proposed Year -to -Date Estimated 2015 Proposed Total City Council Dept. 20,289 18,807 19,873 '18,839 10,048 18,839 27,854 1 of 1 Council 3:34 PM 7/29/2014 GENERAL FUND 101 CITY COUNCIL (41110) EXPENSE 2015 Draft Budget 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14215 xpenses Expenses Expenses Budget Expdts Expdtrs Budget Budget 16,476 16,476 16,270 16,476 4,325 16,476 18,564 121 PERA Coord. Employer Contribution 122 FICA Employer Contribution 126 MEDICARE Employer Contribution 239 239 239 239 60 239 269 127 PERA Defined Employer Contribution 3,006 824 824 824 206 206 1,021 Total Personnel Services 19,734 17,539 17,333 17,539 4,592 16,921 19,854 13.20% Contractual Services 316 Conference & Seminars 105 299 218 1,000 325 325 1,000 331 Travel Expenses 161 111 250 300 300 Total Contractual Services 266 410 468 1,300 325 325 1,300 Capital Outlays 560 Furniture 8 Fixtures 1200 570 Office Equipment 5500 Total Capital Outlays 6,700 Total City Council (41110) 20,000 17,949 17,801 18,839 4,917 17,246 27,854 47.85% Notes: 1. 12.67°/. Increase per ordinance due to CPI Increase from last salary adjustment 2. Nev, Chaim for Council Chambers 3. Audio Improvements for Council Chambers I of 1 COUNCIL 3:36 PM 7/29/2014 Elections (41410) With no election in 2015, expenses are budgeted just for maintenance costs of the election equipment. 16 7/29/2014 GENERAL FUND 101 ELECTIONS (41410) REVENUE 2015 Draft Budget 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Data Estimated Proposed 470 Total Elections Dept. 470 5,202 475 6,110 3,259 6,110 470 1 of 1 Elections 3:34 PM 7/29/2014 GENERAL FUND 101 ELECTIONS (41410) EXPENSE 2015 Draft Budget 2010 2011 2012 2013 2014 6/30/2014 2014 Actual Actual Actual Actual Adopted Year -lo -Dale Estimated 2015 Change Proposed '14-95 Materials 8 Supplies 200 Office Supplies 24 34 40 40 210 Operating Supplies 257 416 400 132 400 Total Materials & Supplies 282 450 440 132 440 -100.00% 92 185 r r*t 200 Total Elections (41410) 5,181 47D 6,035 470 6,110 1,322 6,110 470 -92.31% Notes: 1 011 ELECTIONS 3:36 PM 7/29/2014 Planning & Building (41910) This budget looks significantly different from previous years because staff is proposing to net expenses rather than show reimbursements from applicants on the revenue side. This is make it easier for the public to see just what expenses are covered by tax levies and also reduces the administrative burden on the treasurer by limiting the number of journal entries needed to move money from one fund to another. Overall, operations in this area are expected to be similar to previous years. Building activity is expected to decrease slightly. Also, there were a number of permits applied for in the end of 2013 but work did not start until 2014 so 2013 revenues are a bit higher proportionally to expenses. Only $3,450 is expected to come from the tax levy for planning and building services. 17 7/29/2014 GENERAL FUND 101 PLANNING & BUILDING (41910) REVENUE 2011 Actual Licenses & Permits 32150 Utility Permits 600 32190 Other City Permits 1,025 2015 Draft Budget 2012 2013 Actual Actual revenue Revenue 37,773 19,007 37,773 19,007 300 1,750 1,325 2014 7/10/2014 2014 2015 Proposed Year -to -Date Estimated Proposed 1,750 1,500 1,500 Intergovernmental Revenues 33422 Other State Grants & Aids 33633 Mel Council Planning Grant 0 0 Total Intergovernmental Aid 0 0 0 0 0 0 0 Charges for Services 34103 Zoning & Planning 219,331 28,719 60,926 62,000 843 1,750 1,750 34110 Escrow Reimbursement 142,587 78,535 50,000 12,434 0 0 Total Charges for Services 219,331 171,306 139,461 112,000 131277 1,750 1,750 Total Planning & Building Dept. 332,808 251,264 244,777 166,200 61,666 90,700 71,700 Notes 1. Relfected in reduced expenses rather than revenue 1 of 1 Plan & Build 3:34 PM 7/29/2014 GENERAL FUND 101 PLANNING & BUILDING (41910) EXPENSE 2015 Draft Budget 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14215 101 Regular Wages&Salaries 61,548 121 PERA Coord. Employer Contribution 4,334 122 FICA Employer Contribution 3,999 126 MEDICARE Employer Contribution 936 131 Health Insurance Employer Contribution 5,381 134 Life Insurance Employer Paid 217 135 Disability Insurance Employer Paid 410 151 Workers Comp Insurance Premium 2,444 666 Total Personnel Services 79,269 666 #DN/0! Materials & Supplies 200 Office Supplies 65 203 Printed Forms & Papers 282 210 Operating Supplies 258 212 Fuel 492 Total Materials & Supplies 1,097 #DIV/01 Contractual Services 311 Permit Fees (Contract Inspections) 17,929 43,421 22,000 16,863 40,000 44,000 312 Planning Services 240,368 262,588 78,041 56,000 4,558 12,000 15,000 313 Committee & Commission Reimburs 5,200 5,200 4,950 5,200 2,600 5,200 5,200 314 Animal Control 316 Conference & Seminars 215 100 1,000 25 135 1,000 317 Employee Training 409 319 Other Services 26 73,708 80,000 1,349 1,600 1,500 321 Telephone 1,668 995 360 331 Travel Expenses 218 351 Legal Notices Publishing 125 361 Liability/Property Insurance 299 282 107 433 Dues & Subscriptions 205 438 Misc Contractual 4,937 4,790 3,437 1,000 1,563 4,000 4,000 439 Refunds Issued 890 2,750 1 1,000 500 1,000 1,000 Total Contractual Services 254,559 294,534 204,125 166,200 27,458 63,935 71,700 -56.86% Total Planning & Building (41910) 336,333 296,202 204,125 166,200 27,458 63,935 71,700 -56.86% Notes: 1. Net expenses Instead of gross 2. Net expenses instead of gross 3. State Surcharges 1 of 1 PLANNING & BLDG 3:36 PM 7/29/2014 Police (42000) The city has received a 2015 cost estimate from Washington County of $120,178.56 for police services. Details are included with the budget worksheets. This represents approximately a 0.88% decrease from 2014. The Sheriff s Office has informed us that Scandia will be assigned a new deputy in 2015. Staff has added $500 for overtime costs in addition to the contract, which would allow hiring of off-duty officers for traffic control during the Safe Halloween event or other special events requiring additional police protection. Staff has also added $310 for Scandia's share of the "Code Red" emergency notification system. 18 7/29/2014 City of Scandia - 2015 Estimated Budget Police Contract 1.0 FTE Deputy WAGES Average Annual Hours Worked Per Assigned Deputy 1,712.92 Medicare x Average Hourly Wage $32.70 $730.00 Life Insurance $30.00 $56,012.38 Average Annual Overtime Hours Worked Per Assigned Deputy 16.25 $111.00 x Average Hourly OT Wage $49.05 Employer Liability $7,123.05 Total Annual Benefits $797.06 Average Annual Hours Worked Per Non -Assigned Deputy 243.33 x Average Hourly Wage $32.70 $7,957.00 Average Annual Overtime Hours Worked Per Non -Assigned Deputy 22.50 x Average Hourly OT Wage $49.05 $1,103.63 Total Regular and Overtime Wages $65,870.06 Holiday Pay $3,092.34 Vacation Pay $4,216.84 Sick Pay $1,405.61 Total Annual Wages $74,584.85 BENEFITS PERA $11,411.48 Medicare $1,081.48 Uniform Allowance $730.00 Life Insurance $30.00 Medical Insurance $11,052.00 Long Term Disability $111.00 Flex Credits $840.00 Employer Liability $7,123.05 Total Annual Benefits $32,379.01 CREDITS Average Annual Court Appearance Hours 0.67 ($32.70) State Aid Credit ($11,411.48) ($11,444.18) Total Adjusted Annual Wages and Benefits $95,519.67 2 Clerical Support Staff Annual Average Wages per Assigned Deputy $5,706.99 Annual Average Supervision Wages per Assigned Deputy $5,766.46 Annual Deputy Cell Phone Expense @ 50% Cost $180.00 Total Annual Other Expenses $11,653.45 Total Annual Deputy Costs $107,173.12 MILEAGE Average Annual Mileage 23,224 $13,005.44 Total Annual Contract Cost $120,178.56 GENERAL FUND 101 POLICE (42000) REVENUE 2015 Draft Budget 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Date Estimated Proposed Total Police Dept. 123,274 117,671 118,830 122,068 65,106 122,068 120,989 1 of 1 Police 3:34 PM 7/29/2014 GENERAL FUND 101 POLICE (42000) EXPENSE 2015 Draft Budget 2011 2012 2013 2014 Actual Actual Actual Adopted 6/30/2014 2014 2015 Change Year -to -Date Estimated Proposed '1415 Contractual Services 308 Other Professional Services 318 Police Contract 112,267 116,863 116,384 121,758 121,758 120,679 319 Other Services 309 0 310 309 309 310 Total Contractual Services 112,267 117,172 116,384 122,068 309 122,067 120,989 -0.88% Total Police (420001 114,119 117,172 116,384 122,068 309 122,067 120,989 -0.88% Notes: 1 of 1 POLICE 3:36 PM 7/2912014 Fire (42200) The Fire Department budget shows a slight decrease of 0.30% in 2015. This is largely due to notification from the state that the City will not be required to make a contribution to the plan next year. The fund is performing well enough. Personnel Services includes a 2% wage increase. Materials and Supplies are mostly unchanged except for an increase in fuel costs. Contractual Services may be decreased farther due to only two new hires needing EMT training next year. The Council should consider if applications will be sought next year that could impact this line item. The Capital Outlays category remained unchanged. The draft 2015 budget includes a transfer of $46,203 to the Equipment Replacement Fund, the department's share of $100,000 in transfers to that fund. Revenues to this budget include the fire contract with May Township which is estimated at about $34,000. The current contract expires at the end of this year and negotiations are underway for a new one. Grant funding is proposed for training (DNR Grant). Revenue for the retirement premium is a pass through so the amount is the same on the revenue and expense side. 19 7/29/2014 GENERAL FUND 101 FIRE DEPT (42200) REVENUE 2015 Draft Budget 2010 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Actual Proposed Year -to -Date Estimated Proposed Intergovernmental Revenues 33401 LGA/MVHCIAGIPERA AM 0 33420 Fire Relief from Ins. Prem. 25,088 0 21,986 24,720 21,986 21,986 22,646 33422 Other State Grants 8 Aids 2,000 2,481 3000 5,000 1,640 3,000 2,000 33611 Town Road Allotment 33620 Recycling Grant 33621 County Election Aid 33630 Local G" Grants 8 Aids 33633 Met Council Planning Gram 33640 Other Grams 8,013 8.800 1,395 8,892 1,500 Total lmergoverrmemal Aid 35.101 8,800 25,862 36,612 28,486 1,640 24,986 24,646 Total Fire Dept. 376,932 343,186 317,665 361,253 309.404 169,270 303,272 308,477 1 Off Fire 3:34 PM 7/29/2014 GENERAL FUND 101 FIRE DEPT (42200) EXPENSE 2015 Draft Budget 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed 114115 101 Regular Wages & Salaries 78,550 78,233 75,444 87,628 28,911 86,733 89,381 122 FICA Employer Contribution 4,699 4,879 4,991 5,433 1,479 5,377 5,542 126 MEDICARE Employer Contribution 1,105 1,134 941 1,271 572 1,258 1,296 141 Unemployment Compensation 178 -31 518 100 729 1,250 100 151 Workers Comp Insurance Premium 1,532 4,157 4,289 4,429 6,013 6,013 6,614 Total Personnel Services 86,063 176,744 85,665 98,861 36,974 99,381 102,932 4.12% Materials & Supplies 200 Office Supplies 70 337 124 500 258 500 500 203 Printed Forms & Papers 491 144 110 500 815 100 500 209 Medical Supplies 1,749 550 518 1,250 729 1,250 1,250 210 Operating Supplies 7,179 7,515 14,174 10,000 1,991 9,000 10,000 211 Cleaning Supplies 559 79 500 100 500 212 Fuel 4,884 4,468 3,412 5,000 1,543 3,750 5,250 217 Turnout Gear & Uniforms 793 6,509 6,893 12,500 167 7,000 12,500 221 Equipment Parts 5,261 3,366 935 5,000 2,315 5,000 5,000 222 Tires 18 500 500 500 223 Building Repair & Supplies 934 4,377 1,117 4,500 1,618 4,500 4,500 Contractual Services 305 Medical Services 1,658 1,545 1,630 2,000 636 2,000 2,000 306 Personnel Testing & Recruitment 2,565 886 2,500 815 2,500 2,500 309 Software Support & Maintenance 11,272 10,380 10,904 11,000 2,629 11,000 11,330 310 Medical Training 3,785 1,238 14,383 4,000 3,028 4,000 11,200 316 Conference & Seminars 600 600 317 Employee Training 9,311 3,961 1,795 8,000 2,280 5,000 8,000 319 Other Services 2,089 124 256 750 153 750 750 321 Telephone 1,899 1,816 1,786 2,000 596 1,300 1,400 322 Postage 18 50 50 324 State of MN -Fire Relief 25,673 21,986 24,720 21,986 21,986 22,646 325 City Match -Fire Relief 58,260 18,258 19,200 18,259 18,259 18,259 331 Travel Expenses 2,173 1,700 1,950 3,000 1,742 3,000 3,000 334 Ucense/CDL 20 22 21 25 21 21 25 340 Advertising 100 46 100 100 353 Sales Tax 715 361 Liability/Property Insurance 12,695 11,420 9,189 9,335 9,132 9,132 9,802 381 Utilities 8,502 7,908 8,890 12,000 6,696 13,000 13,390 384 Refuse Disposal 218 810 863 800 367 800 824 385 Sewer Pumping & Maintenance 1,215 994 1,947 2,500 1,083 2,200 2,575 401 Bldg Maintenance 1,841 808 3,699 2,000 273 2,000 2,000 404 Machinery& Equipment Repair 8,492 12,128 4,817 10,000 2,612 10,000 10,000 407 Well Repair & Maintenance 96 90 90 200 200 433 Dues & Subscriptions 1,388 888 1,190 1,000 289 1,000 1,200 438 Misc Contractual 630 630 630 750 750 750 440 Events 726 1,324 1,500 1,500 1,500 Total Contractual Services 151,233 99,997 110,885 114,355 50,657 110,298 105,841 -7.44% Capital Outlays 540 Heavy Machinery Capital 550 Motor Vehicles Capital 560 Furniture &Fixtures 1,965 2,600 1,000 1,000 1,000 Total Fire Dept. (42200) 320,554 361,522 276,840 309,404 145,257 297,317 308,477 -0.30% Notes: 1 of 1 FIRE 3:36 PM 7/29/2014 Public Works (43000) This budget includes personnel expenses for the Public Works Director, three full-time Maintenance Workers and temporary employees for snow removal. Personnel Services are showing a decrease because more time will be allocated to the sewer funds once the contracts with EcoCheck expire. The total Contractual Services category would be slightly increased from the 2014 budget. The largest expense continues to be Contractual Road Maintenance and Repairs (CIP Project PW - 002, $300,000.) This line item funds seal coating, tree trimming, street sweeping, dust control, patching, and culvert repair and replacement. The line item was increased slightly to account for the additional tree trimming and grubbing work proposed as the first phase on the "P" roads as discussed by the Council earlier this year. The draft 2015 budget includes a transfer of $53,797 to the Equipment Replacement Fund, the department's share of $100,000 in transfers to that fund. Also reflected is the $200,000 transfer to the Local Road Improvement Fund. This is the amount estimated to be above 50% of General Fund expenditures. Revenues to this budget are primarily property taxes, plus gravel tax revenues. 20 7/29/2014 GENERAL FUND 101 PUBLIC WORKS (43000) REVENUE 2015 Draft Budget 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Date Estimated Proposed 31000 Washington Cry. Tax Settlement 649,808 788,033 884,428 851,896 454,364 851,896 848,974 31701 Gravel Taxes 14,665 8,900 14,414 21,802 15,000 21,802 31800 Other Taxes 255 494 300 300 300 Total Property Taxes 664,473 796,933 898,842 873,698 454,364 866,896 870,776 Licenses & Permits 32150 Utility Permits 150 750 750 750 750 750 32190 Other City Permits 1425 1,000 Total Licenses & Permits 150 750 2,175 750 0 750 1,750 Charges for Services 34106 Engineering Services 3,595 834 1,473 0 500 34109 Water Usage 255 494 300 300 300 34110 Escrow Reimbursement 4,260 34301 Damage Repairs 988 2,504 34303 Dust Control 3,248 3,190 1,812 1,350 1,350 1,350 34304 Reimbursement for Services 34305 Other Street Service 0 585 90 90 Total Charges for Services 8,087 7,607 7,545 1,650 90 1,740 2,150 Total Public Works Dept. 674,117 811,148 917,294 876,098 454,723 869,655 874,676 1 of 1 PW 3:34 PM 7/29/2014 GENERALFUND101 PUBLIC WORKS (43000) EXPENSE 2015 Draft Budget 2010 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Actual Proposed Year -to -Date Estimated Proposed '14215 101 Regular Wages & Salaries 82,962 86,409 128,475 149,773 185,534 81,497 178,532 181,375 102 OT Reg. Wages 7,323 4,150 3,254 4,634 7,635 2,991 6,000 7,674 104 Temp Employee Wages 7,898 2,588 5,220 7,561 3,291 2,896 3,500 2,613 121 PERA Coord. Employer Contribution 6,050 6,582 9,581 11,195 14,056 6,125 12,944 13,637 122 FICA Employer Contribution 5,723 5,307 8,163 9,513 12129 5,197 11,069 11,658 126 MEDICARE Employer Contribution 1,379 1.255 1,928 2,247 2,837 1,224 2,589 2,727 131 Health Insurance Employer Contribution 18,471 27,102 33,900 38,128 49,568 16,408 35,000 38,325 134 Life Insurance Employer Paid 304 410 483 632 878 443 860 946 135 Disability Insurance Employer Paid 974 914 985 1,028 2.042 528 1,065 1.829 141 Unemployment Compensation 163 2,767 41,565 42,300 23.480 42,000 43,000 151 Workers Comp Insurance Premium 576 2,824 8.824 12,060 12.422 10,689 10,689 11,758 Total Personnel Services 131,659 137,705 203,58D 236,771 290,392 127,998 262,247 272,743 -6.08% Materials & Supplies 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 13,168 200 Office Supplies 85 203 318 200 55 200 300 210 Operating Supplies 4,690 7,179 8,399 9,185 10,000 5,023 10,000 11,000 212 Fuel 13,274 11,993 17,967 24,665 25.000 14,928 30,000 28,000 221 Equipment Pans 7,219 7,264 7,211 5,256 7,500 1,333 7,500 7,500 222 Tires 3,812 5,547 1,078 837 3,000 1,114 3,000 1,000 223 Building Repair & Supplies 654 167 3.119 851 1,000 900 1,000 1,000 224 Road Maintenance Supplies 3,764 3,151 41,495 24,478 23,000 5,519 23,000 25,000 228 Gravel &Sand 58,060 15,256 14,361 26,804 25,650 21,597 23,500 5,000 229 Salt 10,496 41,565 42,300 23.480 42,000 43,000 240 Small Tools & Minor Equipment 6,435 6,243 10 022 4,331 7,500 1,874 7,500 7,500 Total Materials & Supplies 97,909 56.884 114,351 138,290 145150 75,822 147,700 129,300 -10.92% Contractual Services 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 13,168 302 Surveying 49,790 560 Furniture & Fixtures 750 522 1,314 1,314 600 570 Office Equipment 71 1,771 303 Engineering Services 21,473 27,595 21,550 23,085 32,500 13,478 32,500 32,500 305 Medical Services 402 306 870 196 1,000 1,056 1,056 500 317 Employee Training 1,071 90 280 2,600 1,000 220 1,000 1,250 319 Other Services 677 2,368 3,860 4,074 3,500 1,235 3,500 4,000 321 Telephone 2,734 2,485 2,999 3,408 4,000 1,407 3,500 3,240 331 Travel Expenses 123 54 61 279 500 500 750 334 Lloense/CDL 77 10 90 33 150 144 144 150 353 Sales Tax 6,520 361 Liability/Property Insurance 9,288 10,582 10,087 11,498 11,843 11,584 11,584 12,742 365 Insurance Claims 500 500 381 Utilities 5,699 6,055 5,620 8,513 6,000 2,837 6,000 9,031 384 Refuse Disposal 150 409 1,027 916 1,000 540 1,100 1,160 385 Sewer 831 809 662 1,333 2,500 826 2,500 2,500 387 Street LlgM Utilities 4,480 6,380 8,143 7,892 8,000 3,151 81000 8,373 401 Bldg Maintenance 2,547 1,072 1,028 2,696 1,500 1,464 1,500 2,000 403 Improvements other than Bldg 497 404 Machinery& Equipment Repair 6,041 10,140 4,565 6,208 5,000 1,137 5,000 5,000 405 Contractual Road Maint. & Repairs 190.692 281,210 256.048 264,961 300,000 61,851 300.000 330,000 433 Dues & Subscriptions 127 150 Capital Outlays 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 13,168 550 Motor Vehicles Capital 49,790 560 Furniture & Fixtures 1,694 522 1,314 1,314 600 570 Office Equipment 71 1,771 Total Capital Outlays 71 59,755 63.480 1,314 1,314 500 #DIV/01 Total Public Works (43D00) 507.427 579,338 731,967 847.491 1076,097 566,324 1,051,207 1,074,676 -0.13% Notes: 1. Inc for P road tree trimming and grubbing 2. Includes LRIP operating transfer 1 of i PW 3:36 PM 7/29/2014 Parks (45000) This budget includes personnel expenses for the part-time Office Assistant's time devoted to recreation activities. The budget also includes seasonal employees for the warming house and summer recreation programs. Hours budgeted for these positions are the same as 2014. Staff is proposing to combine the summer parks maintenance position and ice rink maintenance position into one part-time year-round position. In the winter this position would also replace one seasonal snow plow position per week. The position would work between 24 and 28 hours a week depending on work load. The Personnel Services budget will increase by about $3,000 in 2015 compared to estimated 2014 expenses. However, once costs related to advertising, interviewing, drug testing, and hiring three seasonal employees are factored in the increased costs are diminished. In addition, retaining someone year-round will help to meet the needs of our growing parks system. The Materials and Supplies category is increased due to the increase in fuel costs and board replacements for the ice rink. The Events budget (440) has been increased to allocate $500 more to Vinterfest activities. Last year, committee members were able to get donations from businesses and donated themselves to cover some of the costs. The Parks and Recreation Committee would like to have those funds come from the City in 2015. There are no Capital Outlays planned from the general fund in 2015 for the Parks Department. Revenues to this budget are generally property taxes, with some revenue from participant fees and facilities rentals. 21 7/29/2014 GENERAL FUND 101 PARKS & RECREATION (45000) REVENUE 2011 Actual 2015 Draft Budget 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Proposed Year -to -Date Estimated Proposed Charges for Services 36230 Donations 1,100 0 10,110 10,110 34301 Damage Repairs Total Other Income 863 863 10,110 0 34750 Facilities Rental 616 268 607 500 1,880 2,030 500 34760 Cleaning Fees 34780 Park Dedication Fees 34790 Recreation Programs 11,407 9,911 8,551 7,300 9,457 9,500 9,500 Total Charges for Services 12,023 10,179 9,158 7,800 12,200 12,393 10,000 Other Income 36230 Donations 1,100 0 10,110 10,110 36250 Misc. Refunds Total Other Income 1,100 0 0 0 10,110 10,110 0 Total Parks & Recreation Dept. 61,990 53,374 54,732 56,030 48,033 70,733 62,244 1. Sign Funds for Lighted Field will be Committed I of 1 Parks 3:34 PM 7/29/2014 2095 Draft Budget GENERAL FUND 101 PARKS & RECREATION (45000) EXPENSE nt Description 2011 Actual Expanses 2012 Actual Expenses 2013 Actual Expenses 2014 Adopted Budget 6130.14 Year -to -Date Expdts 2014 Estimated Expdtrs 2015 Proposed Budget Change '14215 Budget nnel Services 30 21 50 50 50 203 Printed Forms & Papers 329 101 Regular Wages & Salaries 2,703 3,149 3,339 5,182 1,8&4 5,182 18,947 2,155 104 Tamp Employee Wages 16,883 14,387 13,715 15,818 6,225 15,818 6,080 1,220 121 PERA Coord. Employer Contribution 895 365 242 376 137 376 1,408 500 122 FICA Employer Contribution 1,184 1,041 1,019 1,302 458 1,302 1,525 253 126 MEDICARE Employer Contribution 284 275 247 305 118 305 357 413 141 Unemployment Compensation 3,111 868 740 3,917 1,759 2,332 4,366 4,631 1724% Materials & Supplies 200 Office Supplies 3,109 30 21 50 50 50 203 Printed Forms & Papers 329 387 367 400 384 400 400 210 Operating Supplies 1,848 2,155 709 1,600 138 1,500 1,000 212 Fuel 254 231 1,220 950 377 1,250 1,281 221 Equipment Parts 116 117 818 500 318 500 500 223 Building Repair & Supplies 808 283 397 50 253 253 1,000 240 Small Tools& Minor Equipment 1,267 284 385 400 413 413 400 Total Materials & Supplies 3,239 3,487 3,917 3,950 1,884 4,366 4,631 1724% Contractual Services 312 Planning Services 3,109 313 Committee & Commission Reimburs 1,080 1,560 1,100 1,200 600 1,200 1,200 319 Other Services 6,152 5,572 4,611 5,575 2,130 5,500 5,500 322 Postage 159.31 164 170 175 214 214 215 340 Advertising 116 450 1,704 1,075 325 1,075 1,075 353 Sales Tax 41 18 490 50 . 50 50 361 Liability/Property Insurance 1,267 4,742 61018 6,199 6,355 6,355 6,991 381 Utilities 4,852 3,284 4,362 5,000 2,030 4,750 5,150 384 Refuse Disposal 2,729 3,034 2,427 3,500 757 2,750 3,000 385 Sewer Pumping and Maintenance 333 2,004 3,000 147 2,005 2,000 401 Bldg Maintenance 993 743 500 500 500 403 Improvements other than Bldg 404 Machinery & Equipment Repair 612 306 502 500 500 500 406 Grounds Can: 808 808 438 Misc Contractual 231.65 536 815 500 313 500 750 439 Refunds Issued 144 285 563 500 65 500 500 440 Events 1,017 731 178 500 234 500 1,000 Total Contractual Services 22.502 21,015 25,687 28,274 13,979 27,207 28,431 0.55% Total Park & Recreation (45000) 58,767 48,045 59,385 56,031 27,231 57,676 62,244 11.09% Notes: 1. Year Round Parks Maint replaces Seasonal Grounds and Ice Rink 2. Sales Tax on Shelter Rental 3. PRC increased by $500 for VlMedest 1 of 1 PARKS 3:36 PM 7/29/2014 Community Center (45180) This budget represents the costs for maintaining the Community Center Building and the "Annex", and contractual services and part-time staffing for cleaning and monitoring events. Revenues to this fund include rental fees for the Community Center and the Annex, which is leased to the Scandia Marine Lions Club. No changes in operation are anticipated so the budget is essentially unchanged. 22 7/29/2014 GENERAL FUND 101 COMMUNITY CENTER (45180) REVENUE 2015 Draft Budget 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Date Estimated Proposed Charges for Services 34740 Coffee Sales 15 10 10 10 10 10 34750 Facilities Rental 8,265 9,750 12,240 11,000 6,633 11,000 11,000 34760 Cleaning Fees 200 Total Charges for Services 8,280 9.760 12,450 11,010 6,633 11,010 11,010 Other Income 36230 Donations 0 0 2,100 6,100 36250 Misc. Refunds 300 Total Other Income 0 0 300 0 2,100 6,100 0 Total Community Center Dept 60,060 50,594 44,532 39,707 24,039 45.807 39.480 1 of 1 CommCtr 3:34 PM 7/29/2014 2015 Draft Budget GENERAL FUND 101 COMMUNITY CENTER (45180) EXPENSE Materials & Supplies 2011 2012 2013 2014 6/3012014 2014 2015 Change 223 Building Repair&Supplies Actual Actual Actual Proposed Year -to -Date Estimated Proposed AV15 int Description Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget nnel Services 10,675 9,594 10,403 12,000 6,596 13,000 13,390 101 Regular Wages & Salaries 660 600 960 720 120 720 720 1,600 122 FICA Employer Contribution 19 2,218 45 3,000 45 45 2,250 126 MEDICARE Employer Contribution 10 9 14 10 2 10 10 10,090 Materials & Supplies 210 Operating Supplies 2,684 3,951 3,020 5,000 1,057 51000 4,000 223 Building Repair&Supplies 1,403 867 802 1,000 313 1,000 1,000 Total Materials & Supplies 4,087 4,818 3,822 6,000 1,370 61000 5,000 -16.67% Contractual Services 334 Ucense/CDL 1,139 841 678 928 35 685 930 361 Liability/Property Insurance 1,590 1,365 2,284 2,353 2,644 2,644 2,908 381 Utilities 10,675 9,594 10,403 12,000 6,596 13,000 13,390 384 Refuse Disposal 1,424 1,669 1,538 1,600 636 1,525 1,600 385 Sewer Pumping & Maintenance 2,148 2,218 3,904 3,000 390 2,000 2,250 401 Bldg Maintenance 17,718 8,258 10,305 11,015 3,998 9,500 10,090 404 Machinery& Equipment Repair 382 1,479 710 1,000 500 1,000 406 Grounds Care 6,210 1,915 500 500 500 407 Well Repair & Maintenance 6,223 5,579 90 500 500 500 438 Misc Contractual 1084 590 590 500 439 Refunds Issued 610 Total Contractual Services 48,120 32,918 31,980 32,896 14,889 31,444 33,668 2.35% Capital Outlays 520 Capital Improvements to Bldgs 4,763 530 Capital Improvements other than Bldgs 3,724 Total Capital Outlays 4,763 3,724 #DIV/0! Notes: 1 of 1 CENTER 3:36 PM 7/29/2014 DEBT SERVICE FUNDS BUDGETS Expense and revenue budgets were prepared for the five debt service funds. The property tax levy for debt service is based on principal and interest payments plus the statutory 5% coverage, less any assessments and interest revenue. No new debt is proposed for 2015. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds The draft budget assumes a 20% decrease in debt service expenditures in 2015 mainly due to the Fire Hall/Public Works Building being paid off in December 2014. 23 7/29/2014 F, 3 y Ovv < S y � � w 4 Z $° 4`� o m � m a N d RL W_ O O n' 4 a 'gyp \ t<o C❑ M C y d A� O � N 4 y w ? 0.g .p'2 n O m S 5 3 v' a � n a° c oo a 0. 51 a c m nCc O 0o a Sm 5 ti 3 4 A a ? ° zi ry � m � a� N v v w J e N N O N N N N N N N N N N N0N 0 0 0 0 0 0 0 0 0 T pl T T U U W U U ip O O O O VI V1 O O O V� 0 0 0 0 0 0 0 0 0 0 o S o o$ g o g o g o 0 0 00o www o woo T Q\ Q\ D\ O+ D\ b J w W �- W O O O O w w W O w w A A N O µ J W N W H N N N W W U J b U1 T A Qi A J W N T W Vi N �O N J 0 0 0 0 0 0 0 0 0 0 0 oNa O N A tJi� U a N O O O O O O O U O U O A T J 0�0 J J W O b A O O O o 0 o A b A O O O O O O U N U J O O O O O O O O T A O o_ v n R P'e 5 W O W lP/1 O W lWD VNi W N J F•: m A N > N N N i O O O O IO O O O N N W W W U m O N A o W o u o L IU N V b P O T m O A � 0ppp A Vii tNi� �l a N N W N W O loo 0 loo W I W NVN N O N > N N N 4"'•C ywy tz d C \ I.R e ai. O �-• N Vi �mmm J m m w A m m m > N N N i O O O O IO O O O N N W W W U m O N A o W o u o L IU N V b P O T m O A � 0ppp A Vii tNi� �l a N N W N W O loo 0 loo W I W NVN N O N n O 8 n � a o a� ua O O 00 O O a W N n �Wpq �O � T O 00 ��qj n cn A 5•?:i: ID e' O }i: n n 3S8 w n O 8 n � a o a� ua O O 00 O O a W N n �Wpq �O � T O 00 T D O O T Q 0 D 0 T N O Q AOOw AVu�i aT O W b 0 001 � J Up� OWD N OA1 O O O O O 00 W W Oo O O N�pWa W W W W W W W W W A W N J V N 0�1 J 00 V V W J W VNi,i •FA ub H NV ONN O O C G O O O O O O 0 O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 T J 0� J J� W J J 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 A� N T U A U N N W O W UPi C W O�0 001 Y 0� ': • :':: DEBT SERVICE FUNDS REVENUE BUDGETS 2007 BLACKTOP (FUND 307) 2011 Actual 2015 Draft Budget 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Proposed Year -to -Date Estimated Proposed Other Income 36100 Special Assessments 47,418 32,246 28,861 22,198 10,549 22,198 21,052 36210 Interest Income 1,231 914 715 1,100 706 750 36250 Misc. Refund Total Other Income 48,649 33,160 29,576 23,298 10,549 22,904 21,802 Total 2007 Blacktop (307) 228,178 180,062 181,198 157,907 77,853 157,513 147,197 FIRE HALLIPUBLIC WORKS (FUND 310) Account Description 2011 Actual Revenue 2012 Actual Revenue 2013 Actual Revenue 2014 Proposed Revenue 7/10/2014 Year4o-Date Revenue 2014 Estimated Revenue 2015 Proposed Revenue Taxes 31000 Washington Cty. Tax Settlement 120,900 120,822 122,814 42,852 21,426 42,852 Total Property Taxes 120,900 120,822 122,814 42,852 21,426 42,852 0 Other Income 36210 Interest Income 1,089 707 544 870 49 0 Total Other Income 1,089 707 544 870 0 49 0 Total Fire Hall/Public Works Band (310) 121,989 121,529 123,358 43,722 21,426 42,901 0 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES (FUND 311) 2011 2012 2013 Actual Actual Actual Account Description Revenue Revenue Revenue 2014 Proposed Revenue 7/10/2014 Year -to -Date Revenue 2014 Estimated Revenue 2015 Proposed Revenue Taxes 31000 Washington Cry. Tax Settlement 51,484 83,942 48,543 45,297 22,648 45,267 44,049 Total Property Taxes 51,484 83,942 48,543 45,297 22,648 45,267 44,049 Other Income Total Equipment Certificates 51,618 84,113 48,675 45,497 22,648 45,393 44,184 2011DUMP TRUCK EQUIPMENT CERTIFICATES (FUND 312) 2011 2012 2013 2014 7/10/2014 2014 2015 Adopted Actual Actual Proposed Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: 1 o2 DEBT REVENUE 3:34 PM 7/29/2014 2015 Draft Budget otal Lqu—ipment Certificates, 0 37,620 34,965 17,483 34,980 33,936 2013 FIRE TRUCK/DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 313) 2011 2012 2013 2014 7110/2014 2014 2015 Adopted Actual Actual Proposed Year -to -Date Estimated Proposed Total Fire Truck/Dump Truck Equipment Certificates 69,783 34,892 69,783 69,321 Total Debt Service 401,784 385,704 390,851 351,874 174,301 350,570 294,638 2 o 2 DEBT REVENUE 3:34 PM 7/29/2014 2015 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 2007 BLACKTOP (FUND 307) 2010 2011 2012 2013 Actual Actual Actual Actual Account Description Expenses Expenses Expdtr Experssr 2014 6/3012014 2014 2015 Charge topted Year -to -Date Estimated Proposed '14-'15 Debt Service 2011 2012 2013 2014 6/30/2014 2014 2015 601 Long Term Debt Principal 135,000 135,000 135.000 135,000 130.000 130,000 125,000 611 Long Tenn Debt Interest 41,043 35.980 3D,850 25,619 20.388 10,194 20,388 15,188 Statutory 5% Coverage Requirement Budget Budget Debt Service 7,519 7,519 7,009 Total Debt Service 176,043 170,980 165.85D 160,619 157,907 10,194 157,907 147,197 -6.78% Transfers 720 Operator Transfers Total Transfers Total 2007 Blacktop (307) '176,043 170,980 165,850 160,619 157,907 10,194 157,907 147,197 -6.78% FIRE HALL/PUBLIC WORKS (FUND 310) 2010 2011 2012 2013 2014 6/30/2014 2014 2015 Charge Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14-'15 x02nses Expenses Expdtr Expenses Budget Expdts Expdtm Budget Budget 601 Long Term Debt Principal 90.000 95,000 100,000 275,000 40,000 40,000 611 Long Term Debt Interest 23,293 20,143 16,675 12,875 1,640 820 1,640 Transfers 720 Operating Transfers Total Transfers Total Fire Hall4public Works (310) 113,293 115,143 116,675 287,875 43,722 820 43,722 -100.00% 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE (FUND 311) Contractual Services 620 Fiscal Aaent Fees Total Contractual Services Transfers 720 Operating Tmnsfm Total Transfers Total Epu'pmcm Certificates(311) 49,020 52.533 44.440 46,497 41,960 45,497 44,184 -2.89% 2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312) 2011 2012 2013 Actual Actual Actual A-�-Winn Exm±nses Exodfr Excensr 2014 40,000 30,000 30,000 30,000 6/30/2014 2014 2015 Change Year -to -Date Estimated Proposed '14215 30,000 30,000 1 of 2 DEBT 3:36 PM 7/29/2014 2011 2012 2013 2014 6/30/2014 2014 2015 Charge Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14-15 Account Description Expenses Expdt Expenses Budget E pdts Expdm; Budget Budget Debt Service 601 Long Term Debt Principal 40,OOD 40,000 40,000 40,000 40,000 40,000 40,000 611 Long Term Debt Interest 9,020 12,533 4,440 3,330 1,960 3,330 2,080 Contractual Services 620 Fiscal Aaent Fees Total Contractual Services Transfers 720 Operating Tmnsfm Total Transfers Total Epu'pmcm Certificates(311) 49,020 52.533 44.440 46,497 41,960 45,497 44,184 -2.89% 2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312) 2011 2012 2013 Actual Actual Actual A-�-Winn Exm±nses Exodfr Excensr 2014 40,000 30,000 30,000 30,000 6/30/2014 2014 2015 Change Year -to -Date Estimated Proposed '14215 30,000 30,000 1 of 2 DEBT 3:36 PM 7/29/2014 DEBT SERVICE FUNDS EXPENSE BUDGETS 611 Long Term Debt Interest Transfers 710 Residual Equity Transfers 720 Operating Transfers 2015 Draft Budget 9,020 5,025 4,200 3,300 1,650 Total Transfers Total Equfpmem Certificates (312) 49,020 36,776 34,200 34,965 1,650 34,965 33,926 -2.97% FIRE TRUCKIDUMP TRUCK (FUND 313) 2013 2014 613D/2014 2014 2015 Change Actual Adopted Year -to -Date Estimated Proposed '14-'15 304 Legal Services 14,675 601 Long Term Debt Principal 65,000 55.000 55,000 55,000 611 Long Term Debt Interest 5,580 11,460 5,840 11,460 11,020 Statutory 5% Coverage Requirement 3,323 3,323 3,301 Total Debt Service 20,255 69,783 60,840 69,783 69,321 -0.66% Total Fire Tmck/Dump Truck (313) 20,255 69,783 60,840 69,783 69,321 -0.66% Total Debt Service 384,163 371,834 527,134 282,091 54,624 282,091 225,307 -20.13% 2 of 2 DEBT 3:36 PM 7/29/2014 CAPITAL IMPROVEMENT FUND BUDGET There are three proposed expenditures from the Capital Improvement Program in 2015: CC -004, Community Center Parking Lot Paving ($12,000), PR -019, Log House Landing Improvements ($400,000) and PW -024, Utility Truck with Crane ($76,500). The Utility Truck with Crane will be partially paid for from sewer fund revenues. The truck will be used for installing signs and other public works activities and the crane is necessary to aid employees when removing pumps from the sewer system. When staff met with a representative from the League of Minnesota Cities Insurance Trust in December 2012, it was recommended to get a crane for a vehicle to assist with sewer pump removal and other heavy lifting as a means to avoid back strain and a possible workers' compensation claim in the future. Now that the City is preparing to take over more of the maintenance and operation of the sewer systems, a crane is an essential piece of equipment. The Log House Landing Improvements to the lower landing area includes the $200,000 DNR grant assumes a 50% cost share with the Carnelian -Marine -St. Croix Watershed District for the remainder. The proposed revenue to this fund is $100,700 from the property tax levy, plus a small amount of interest. The fund balance at the end of 2014 is projected to be around $249,500. The fund balance at the end of 2015 would be about $193,500. 24 7/29/2014 CAPITAL IMPROVEMENTS (FUND 401) REVENUE 2011 Actual 2015 Draft Budget 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Proposed Year -to -Date Estimated Proposed Irtergovemmemal Revenues 33401 LGA 33640 Other Grants Total Intergovernmental Aid 0 0 0 0 0 0 0 Total Capital Improvements Fund 403 39853 108 517 91,992 95,500 47,200 95,062 100,700 1 of 1 CAP IMP REVENUE 3:35 PM 7/29/2014 2015 Draft Budget CAPITAL IMPROVEMENTS (FUND 401) EXPENSE 2010 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14215 Account Description Expenses Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget 312 Planning SmIces Total Contractual Services Capital Outlays 510 Capital Outlay -Land 512 Easement Acquist'ion 520 Capital Improvements to Bldgs 39,295 20,173 25,760 755 530 Capital Improvements other than Bldgs 15,856 68.250 12,710 412,000 1 540 Heavy Machinery Capital vcn re,.r,.. 44.000 2 Transfers 720 Operating Transfers 99.601 Total Transfers 99,601 Total Capital Improvements (401) 39,295 20,173 99,601 41,616 68,250 13,465 456,000 Notes: 1. Log House Landing and Community Center Parking Lot 2. Utility Truck with Crane 1 of 1 CAP IMPROVE 3:36 PM 7/29/2014 PARK CAPITAL IMPROVEMENT FUND BUDGET There are no planned expenditures from the Park Capital Improvement Fund in 2015 unless grants or donations are obtained. A small amount of revenue is expected to be received from Park Dedication Fees in 2015. The projected fund balance at the end of 2014 is $1,500 and at the end of 2015 would be $7,500. 25 7/29/2014 2015 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) REVENUE 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Date Estimated Proposed Other Income 36210 Interest Income 88 44 28 45 22 20 36230 Donations 1,000 0 36240 Insurance Refund 36250 Misc. Refunds 38050 Cable TV Franchise Rebate Total Other Income 1,088 44 28 45 0 22 20 Total Park Capital Improvements Fund 404 4,088 44 28 47,545 3,000 3,022 6,020 1 of 1 PARK CAP REV 3:35 PM 7/28/2014 2015 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) EXPENSE 2010 2011 2012 2013 2014 Actual Actual Actual Actual Adopted 6/30/2014 2014 2015 Account _ Description Expenses Expenses Expenses Expenses Budget Year -to -Date Estimated Propose 302 Surveying 4,940 1450 303 Engineering Services 312 Planning Sernces Total Contractual Services 4,940 1,450 #DIV/01 Total Dept. Fund 404 5,036 5.479 3,575 1,450 47,500 2,204 36,000 -24.21% Notes: 1. Ulleskogen, 6 grant/donations obtained 1 of 1 PARK CAP IMPROVE 3:37 PM 7/29/2014 EQUIPMENT REPLACEMENT FUND BUDGETS The only planned expenditure from the Equipment Replacement Fund in 2015 is the replacement for Tanker 5177 (F-011). Revenues shown are $100,000 in transfers from operating budgets, plus a small amount of interest. The fund balance at the end of 2014 is projected to be about $428,000. The fund balance at the end of 2015 would be $298,000, not including any revenues that might be realized from the sale of old equipment. With a $100,000 annual contribution, the fund would be close to cash -flowing for the years 2015 through 2017. However the fund begins to run a deficit of $178,000 in 2018. Council should discuss allocating more funds to the Equipment Replacement Fund, borrowing for large equipment needs or eliminating some proposed expenditures. 26 7/29/2014 2015 Draft Budget EQUIPMENT REPLACEMENT (FUND 406) REVENUE 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Date Estimated Proposed 113 Other Income 36210 interest Income 1,453 659 1,000 1,337 1,000 36250 Misc. Refunds 36260 Sale of Equipment 1,941 5905 0 5,950 Total Other Income 3,394 0 6,564 1,000 0 7,287 1,000 Other Financing Sources 39101 Sale of General Fixed Assets 39200 IMerfund Operating Transfer 110,000 80,000 100,000 100,000 100,000 100,000 100,000 Total Equipment Replacement Fund 406 263,394 81,113 106,564 101,000 100,000 107,287 101,000 1 of 1 EQUIP REPL 3:35 PM 7/29/2014 2015 Draft Budget EQUIPMENT REPLACEMENT (FUND 406) EXPENSE 2010 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14'-15 Account Description Fxpersea Expense Expenses Expenses Budget Expdts Expotrs Budget Bu get Notes: Contractual Services 304 Legal Services 2,596 Total Contractual Services 2,596 0 0 0 0 0 0 192,744 5,566 Total Equipment Redacement Furl (406) 195,340 148.828 93,913 344,953 200,000 0 0 230,000 Notes: 1. Fire Tanker Replacement 1 of 1 EQUIP REPLACE 3:37 PM 7/29/2014 LOCAL ROAD IMPROVEMENT FUND BUDGETS Revenue for 2015 is proposed to come from a transfer of $200,000 from the General Fund which represents the amount above 50% of general fund expenditures in the unrestricted, unassigned fund balance at the end of the year. These are one-time funds that have accumulated over the years as revenues have exceeded expenses. Staff is also proposing that $215,000 is levied in 2015 and added to this fund so that total 201 revenues would be $415,500 including some interest. Additional revenues to the fund could include assessments or franchise fees as well. There is one proposed expense from this fund in 2015, Quinell Ave (PW -027), $550,000. Approximately $125,000 in funds received from the County when the road was turned over to the township many years ago will be used to offset the expense. The fund is projected to have a balance of $327,700 by the end of 2014 and $317,700 by the end of 2015. 27 7/29/2014 2015 Draft Budget LOCAL ROAD IMPROVEMENT FUND (FUND 408) REVENUE BUDGET Licenses & Permits 32150 Utility Permits Total Licenses & Permits Intergovernmental Revenues 33422 Other State Grants & Aids 36100 Special Assessments Other Income 36210 Interest Income 222 500 36230 Donations 36240 Insurance Refund Total Other Income 0 0 222 500 Other Financing Sources 39101 Sale of General Fixed Assets 39102 Compensation for Loss of GFA 39202 Contribution from Enterprise Funds 39203 Interfund Operating Transfer 200,000 200,000 200,000 200,000 39300 Bond Proceeds Total Local Road Improvement Fund 408 327,704 263,852 327,926 415,500 1. Excess unrestricted, unassigned above 50% of GF Expenses 2014 7/10/2014 2014 2015 Proposed Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty. Tax Settlement 127,704 63,852 127,704 215,000 31701 Gravel Taxes 31800 Other Taxes Total Property Taxes 127,704 63,852 127,704 215,000 Licenses & Permits 32150 Utility Permits Total Licenses & Permits Intergovernmental Revenues 33422 Other State Grants & Aids 36100 Special Assessments Other Income 36210 Interest Income 222 500 36230 Donations 36240 Insurance Refund Total Other Income 0 0 222 500 Other Financing Sources 39101 Sale of General Fixed Assets 39102 Compensation for Loss of GFA 39202 Contribution from Enterprise Funds 39203 Interfund Operating Transfer 200,000 200,000 200,000 200,000 39300 Bond Proceeds Total Local Road Improvement Fund 408 327,704 263,852 327,926 415,500 1. Excess unrestricted, unassigned above 50% of GF Expenses 2015 Draft Budget LOCAL ROAD IMPROVEMENT FUND (408) EXPENSE 2014 6/30/2014 2014 2015 Change Adopted Y -T -D Estimated Propopsed 14'-15 Account Description Budget Exp Exp Budget Budget Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 405 Contractual Road Maint. & Repairs Capital Outlays 510 Capital Outlay -Land 512 Easement Acquistion Total Capital Improvements (408) 0 550,000 Notes: 1. Quinell Ave 201 SEWER PROJECT BUDGETS The 201 Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations, major repairs and eventual replacement of system components. Personnel Services are increased while operation and maintenance (386) is decreased as a result of staff taking over the daily operation and maintenance from EcoCheck. EcoCheck will just be retained for emergency situations. Also, through the first six months of this year, more staff time than anticipated has been spent responding to issues on the 201 system so an adjustment has been made for 2015 assuming this trend continues. There has been no change in the Public Works Director's time allocation however maintenance staff has been increased to 11% and 25% from 10% and 3%. These numbers are used for budgeting purposes however, if less time is required by the maintenance staff next year the fund will only be charged for actual hours worked. We continue to develop historical data since taking over the sewers in 2012 from Washington County. This will aid in future budget projections. Capital Outlays proposed for 2015 includes the fund's share of the utility truck with crane purchase. No rate increase is proposed for 2015. Revenues increased slightly due to the anticipation of a new connection. 28 7/29/2014 2015 Draft Budget 201 PROJECT SEWER FUND 602 REVENUE 2011 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Actual Proposed Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: 36100 Special Assessments 4,258 5,151 3,055 5,000 3,403 5,0D0 5,000 Other Income 36210 Interest Income 1,205 723 490 700 337 200 36250 Misc. Refunds 484 484 Total Other Income 1,205 723 490 700 484 821 20D Proprietary Fund Revenues 34401 Sewer Charges & Connection Fees 61,945 70,696 80,352 65,100 28,969 65,100 69,350 37250 Sewer Connection/Reconnection Fees Total Proprietary Fund 61,945 70,696 80,352 65,100 28,969 65,100 69,350 Total 201 Project Sewer Fund 602 67,407 76,570 83,897 70,800 32,857 70,921 74,550 1 of 1 201 SEWER REV 3:35 PM 7/29/2014 2015 Draft Budget 201 SEWER PROJECT (FUND 602) EXPENSE 2010 2011 2012 2013 2014 6130/2014 2014 2015 Charge Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed '14.15 101 Regular Wages&Salaries 3,670 15,830 8,340 16,679 28,715 121 PERA Coord. Employer Contribution 241 1,148 605 1,209 2,154 122 FICA Employer Contribution 211 981 506 1,011 1,780 126 MEDICARE Employer Contribution 49 230 118 237 416 Total Personnel Services 4,171 18,189 9.568 19,136 33,065 81.78% Materiels & Supplies 200 Office Supplies 148 62 75 75 203 Primed Forms & Papers 71 37 75 210 Operating Supplies & Equipment 900 248 200 200 250 240 Small Toss & Minor Equipment 4,728 Total Materials & Supplies 71 5,776 310 275 37 275 325 18.18% Contractual Services 303 Engineering Services 24,447 2641 1,000 1,000 1,000 304 Legal Services 1,238 We Other Professional Services 1825 309 SoBwere Support & Maintenance 765 311 Permit Fees 505 680 505 1,000 1,000 317 Employee Training 956 2,100 284 2,100 2,100 319 Other Services 321 Telephone 814 962 1,025 2,504 1,536 699 1,400 1,536 322 Postage 196 334 Uoense/CDL 690 705 702 353 Sales Tax 412 361 Liability/Property, insurance 1,299 2,756 1,638 1,111 1,144 887 887 976 381 Utilities 1,446 1,757 1,637 1,691 1,750 948 1,900 1,957 385 Sewer Pumping 6,444 4,919 6,500 5,000 6,500 386 Operation & Maintenance 32,418 54,091 45,757 14,119 10,952 5,128 10,500 5,000 404 Machinery & Equipment Repair 5,315 16,932 5,000 3,891 5,000 5,000 414 Equipment Rental 150 150 250 438 Misc Contractual 938 742 5,485 2,500 114 2,500 2,500 Total Contractual Services 37,420 60,987 88,006 53,285 33,632 12,655 31,139 28,780 -14.43% Capital Outlays 530 Capital Improvements other than Sldgs 120,000 120000 550 Moto Vehicles Capital 32,175 570 Office Equipment 2,868 Total Capital Outlays 2,868 120,000 120,000 32,175 -73.19% Transfers 710 Residual Equity Travelers 720 Operating Trarsfers 3,646 3,645 2,925 2,972 Total Transfers 3,645 3,645 2,825 2,972 Total 201 Sewer Protect (602) 41,065 64,703 99,475 60,738 172,096 22,260 170,550 94,345 -45.18% Notes: 1. 201's allocation of new utflity truck with pane 1 oft 201 SEWER 3:37 PM 7/29/2014 UPTOWN SEWER BUDGETS The Uptown Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations, major repairs and eventual replacement of system components. As was done with the 201 System, Personnel Services are increased while operation and maintenance (386) is decreased due to staff taking over the daily operation and maintenance of the system from EcoCheck. EcoCheck would still be on retainer for emergencies. Capital Outlays for 2015 includes the fund's share of the utility truck with crane. Long term debt is equal to 25% of the cost of the 2012 Improvement Project, to be paid back to the Capital Improvement Fund over 15 years. No rate increase is proposed for 2015. 29 7/29/2014 2015 Draft Budget UPTOWN SEWER FUND 612 2012 2013 2014 7/10/2014 2014 2015 Actual Actual Proposed Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes: 36100 Special Assessments Other Income 36210 Interestlncome 36230 Donations 36240 Insurance Refund 36250 Misc. Refunds Total Other Income 0 0 0 0 0 0 Fund Revenues Total Uptown Sewer Fund 612 184,757 18,813 19,717 9,066 19,717 19,717 1 oft UPTOWN SEWER 3:35 PM 7/2912014 UPTOWN SEWER (FUND 612) EXPENSE 2015 Draft Budget 2010 2011 2012 2013 2014 6/30/2014 2014 2015 Change Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed '1415 101 Regular Wages & Salaries 1,647 6,285 2,834 5,667 7,551 121 PERA Coord. Employer Contrbution 106 479 205 411 566 122 FICA Employer Contribution 95 410 171 343 468 126 MEDICARE Employer Contribution 22 96 40 80 109 Total Personnel Services 1,870 7,270 3,250 6,501 8,695 19.60% Materials & Supplies 200 Office Supplies 13 21 75 50 50 203 Printed Forms & Papers 210 Operating Supplies & Equipment 82 260 250 250 221 Equipment Parts 159 240 Small Tools & Minor Equipment Total Materials & Supplies 172 103 325 300 300 -7.69% Contractual Services 530 Capital Improvements other than Bldgs 129,067 540 Heavy Machinery Capital 550 Motor Vehicles Capital 325 560 Furniture & Fixtures 303 Ergmeering Services 570 Office Equipment 14,989 6,373 130.479 325 500 304 Legal Services 1,001 500 308 Other Professional Services 258 309 Software Support & Maintenance 85 311 Contractual Permit Fees 175 855 855 317 Employee Training 319 700 95 700 700 319 Other Services 46 322 Postage 10 334 Ucense/CDL 185 200 200 351 Legal Notices Publishing 56 353 Sales Tax 81 361 Liability/Property Insurance 55 244 46 63 65 68 68 75 381 Utilities 243 356 331 1,757 1,500 737 1,810 1,864 385 Saver (Pumping) 2,3&4 3,996 184 691 2,100 1,000 2,100 386 Operation & Maintenance 1,850 3,707 3.225 1,704 3,400 1,000 403 Improvements other than Bldg 404 Machinery Equipment Repair 2,746 1,615 1,660 500 500 50D 418 Vehicle or Equipment Leasing 420 Depreciation Expense 438 Misc Contractual 500 500 500 439 Refunds Issued Total Contractual Services 5,519 21.374 11,491 7,117 10,445 2,804 8,178 7,689 -26.39% Capital Outlays 530 Capital Improvements other than Bldgs 129,067 540 Heavy Machinery Capital 550 Motor Vehicles Capital 325 560 Furniture & Fixtures 570 Office Equipment 1,412 Total Capital Outlays 130.479 325 Debt Service 602 Long Term Debt Interest 603 Long Term Debt Principal 2.667 2,640 2,640 2,640 Total Debt Service 2.667 2,640 2,640 2,640 -1.01% Transfers 720 Operating Transfers 1,744 4,070 Total Transfers 1.744 4,070 Total Uptown Sewer (612) 5,519 21,374 143,886 15,827 20,680 6,054 17,619 19,648 24.14% Notes: 1. Uptowds allocation for utility truck with crane 1 of 1 UPTOWN SEWER 3:37 PM 7/2911014 ECONOMIC DEVELOPMENT AUTHORITY The levy for the Scandia Economic Development Authority (EDA) is a special levy that is collected for the EDA's use. The City Council created the EDA in 2013 and appointed five members -2 Council representatives and 3 citizen representatives. Now that the EDA has been in operation for a year, their 2015 budget contains more details. The EDA is seeking a $10,000 levy for taxes payable in 2015. The funds would be used for a number of programs such as a Market Area Profile, Tourism Assessment and University of Minnesota Extension workshops and webinars. The expense budget also includes funding to host meetings with the business community in order to get their feedback. Since the EDA is a separate legal entity the City Treasurer pays the EDA when tax collections come in and funds are held in a separate account. Unused funds remain with the EDA as opposed to being added to the General Fund balance. 30 7/29/2014 2015 Draft Budget EDA REVENUE FUNDS 2014 7/10/2014 2014 2015 Proposed Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Intergovernmental Revenues 33422 Other State Grants & Aids 33640 Other Grants Total Intergovernmental Aid 0 Other Income 36210 Interest Ini 36230 Donations 36240 Insurance Refund 36250 Misc. Refunds Total Other Income 0 Other Financing Sources 39101 Sale of General Fixed Assets 39203 Transfer from other Funds 39300 Bond Proceeds 39350 Certificate of Indebtedness Total Fund 1,000 500 1,000 10,000 EDA 3:35 PM7/29/2014 EDA EXPENSE FUNDS 225 2015 Draft Budget 2014 6/30/2014 2014 2015 Change Adopted YTD Estimated Proposed '14215 203 Printed Forms & Papers 50 210 Operating Supplies & Equipment 400 Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 312 Planning Services 313 Committee & Commission Reimburs 316 Conference & Seminars 317 Employee Training 319 Other Services 322 Postage 331 Travel Expenses 433 Dues & Subscriptions 438 Misc Contractual Total Contractual Services 500 250 7,500 1,000 500 100 400 Total Dept. Fund 1000 10,000 900.00% Notes: 1. Business community meetings (food) 2. Tourism Assessment, Market Area Profile, U of M Ext Workshops and Webinar Series Notes 1 01 1 EDA 3:37 PM7/29/2014