4. 2015 Budget Part 1h Y?
1
m i n n c s o t a
City of Scandia
2015 Budget
DRAFT
FOR
CITY COUNCIL DISCUSSION
August 6 & 20, September 3, 2014
Budget Work Sessions
CONTENTS
Budget Overview (Part 1)
Budget Process and Timeline..............................................................................1
BudgetFormat.....................................................................................................2
Revenue Budget Assumptions
PropertyTaxes.........................................................................................3
OtherRevenues........................................................................................4
Expense Budget Assumptions
Wagesand Benefits.................................................................................5
OtherExpenses........................................................................................5
CapitalProjects....................................................................................................6
Overview, General Fund......................................................................................7
Overview, Other Funds........................................................................................8
EnterpriseFunds..........................................................................9
Summary Tables
2015 Draft Expenditure Budget, Summary by Fund and Department
....10
Expenditure Budget History, 2011 through 2015 Proposed ....................
11
2015 Draft Revenue Budget, Summary by Fund and Department ..........
12
2015 Employee FTE's.............................................................................13
General Fund Department Budgets (Part 2)
Administration & Finance...................................................................................14
CityCouncil.........................................................................................................15
Elections..............................................................................................................16
Planning& Building............................................................................................17
Police...................................................................................................................18
Fire.......................................................................................................................19
PublicWorks.......................................................................................................20
Parks and Recreation...........................................................................................21
CommunityCenter...............................................................................................22
Budgets for Other Funds (Part 3)
DebtService Funds..............................................................................................23
Capital Improvement Fund..................................................................................24
Park Capital Improvement Fund..........................................................................25
Equipment Replacement Fund.............................................................................26
Local Road Improvement Fund.........................................................27
201 Sewer Project Fund.......................................................................................28
UptownSewer Fund............................................................................................29
Economic Development Authority......................................................30
Appendices:
Draft Capital Improvement Program (CIP) 2015 to 2019 (Part 4)
CIP Appendix (Part 5)
BUDGET OVERVIEW
Budget Process and Timeline
This document contains a draft budget for the period of January 1 through December 31, 2015
for the City of Scandia. The budget is preliminary and has been prepared for discussion by the
Scandia City Council at their budget workshops. Year to date (YTD) data is, unless otherwise
stated, as of June 30, 2014.
The timeline for developing the 2015 City budget is shown below. While the final budget will
not be adopted until December, the City is required to certify its proposed maximum property tax
levy to the county auditor not later than September 30, 2014 (still September 15u' for special
levies such as the EDA). The city may continue to refine the budget, but after that date the levy
cannot be increased. Notices to property owners will be based on the maximum levy.
The schedule for review of the 2015 budget is as follows:
City of Scandia
2015 Budget/ Capital Improvement Plan Calendar
Dates Action
Tuesday, May 6 Planning Commission CII'
Wednesday, June 4 Council work session(s) on Capital Improvement Program (CII')
Wednesday, July 2
June/ July Staff prepares draft budget
Wednesday, August 6 City Council budget workshop (regular work session)
Wednesday, August 20 City Council budget workshop (special meeting)
Wednesday, September 3 Regular work session date; special Council meeting to adopt proposed
budget by resolution and certify proposed levy to county auditor; set
date for public meeting on levy and budget
Tuesday, September 30 Last date to certify proposed (maximum) tax levy to county auditor,
September 15 for EDA levy
October 1 (approximate) Include information on proposed budget in City newsletter
Wednesday, October 1 or City Council budget workshop (regular work session or special meeting)
15
Tuesday, October 28 City Council budget workshop (special meeting, optional)
Wednesday, November 5 Planning Commission hearing on Capital Improvement Program (CIP)
Wednesday, December 3 Public meeting on budget and tax levy
Tuesday, December 16
Friday, December 26
January, 2015
Budget Format
Budget hearing/ adopt final property tax levy and budget
(last regular Council meeting q(2014)
Last date to certify final tax levy to county auditor
Publish summary budget in legal newspaper
The draft 2015 budget is divided into the following fund and departmental budgets:
Fund Type
2015 Budget
General Fund (101)
Departments within General Fund:
• Administration & Finance (41000)
• City Council (41110)
• Elections (41410)
General Fund
• Planning & Building (41910)
• Police (42000)
• Fire (42200)
• Public Works (43000)
• Parks (45000)
• Community Center (45180)
2007 Blacktop Project (307)
Fire Hall/ Public Works (310)
2010 Equipment Certificate (311)
Debt Service Funds
2011 Equipment Certificate (312)
2013 Equipment Certificate (313)
Capital Improvement Fund (401)
Parks Capital Improvement Fund (404)
Capital Funds
Equipment Replacement Fund (405)
Local Road Improvement Fund (408)
Enterprise Funds
201 Sewer Project Fund (602)
Uptown Sewer Fund (612)
2 8/22/2014
Special Fund I EDA Fund
The major expenditure categories in the budget are:
Personnel Services (100) Costs related to employees including wages, salaries,
retirement contributions and all other benefits.
Materials and Supplies (200) All of the "things" that the city purchases, such as
office supplies, parts, fuel, sand & gravel, etc.
Contractual Services and Charges All types of services and functions performed by or
(300-400) provided by those other than employees.
Capital Outlay (500) Projects, equipment or furnishings with a useful life of
three years or longer and cost greater than $500.
(Capital outlay items with a life of five years or longer
and cost $10,000 or greater would also be listed in the
CIP.)
Debt Service (600)
Transfers (700)
Revenue Budget Assumptions
Property Taxes
Principal and interest payments on short- or long-term
debt.
Transfers from one fund to another.
Property taxes are the city's largest revenue source, representing 80% of revenues to the General
Fund. Some years, Minnesota cities over 2,500 in population have been subject to property tax
levy limits established by the state legislature. For 2014, there are no levy limits in place.
The following table shows the total tax levy of the City of Scandia in recent years with the
percentage increases from the previous year. The 2015 preliminary maximum levy, which is
what would be required to fund the draft budget presented by staff, is shown for illustration only.
It may change based on decisions the City Council makes about the budget. The draft budget
assumes a 2.60% levy increase in 2015.
Property Tax Levy History
Year Total Levy Increase
2007
$1,533,930
3.40%
2008
$1,703,589
11.06%
2009
$1,860,893
9.23%
2010
$1,918,647
3.10%
2011
$2,013,651
4.95%
8/22/2014
2012
$2,055,174
2.06%
2013
$2,171,074
5.64%
2014
$2,171,074
0%
2015
$2,227,509
2.60%
How changes in the city budget and levy will impact individual property tax payers is a complex
question. The amount of the tax levy is only one of many factors. Preliminary data from
Washington County indicates that the city's tax capacity may increase by 19.2% for the pay 2015
tax year. The proposed 2.6% increase in the levy would lower the tax rate from 40.976 to
34.758. A house with a market value of $224,500 in 2014 that saw a 19.8% increase in value for
2015 to $268,900 would see less than a $40 increase in the City portion of their taxes in 2015.
The city will have more information available after the Truth in taxation statements are mailed in
November and before the final budget and levy is adopted.
Other Revenues
The following assumptions were made about other revenue sources for 2015:
• Other taxes (gravel tax revenue)—increase consistent with projections in the EIS for
Zavoral Mine Project.
• License and permits—similar revenue to 2014, with exception of building permit revenue
which was adjusted down slightly from 2013 to account for the flung of activity that
came in during the winter months and Liquor License increased in anticipation of a new
liquor license being applied for now that the ordinance has been changed.
• Intergovernmental revenues—the only revenues assumed in the General Fund is the
recycling grant in the Administration Department and the Fire Relief Aid from the State
and other state grants for the Fire Department. (Scandia receives no Local Government
Aid (LGA).)
• Charges for services—After consulting with our new auditors, staff is proposing the show
the net revenues charges related to planning and zoning as opposed to the gross revenues
and expenses. This gives the taxpayer a clearer picture of the services their tax dollars
support and also increases efficiency by not requiring so many accounting adjustments.
• Fines and forfeitures—decreased based on 2013 actual and 2014 estimates
• Interest— interest earnings will continue to be low; similar rates to 2014.
In November 2012 the Council approved an update to the Fund Balance Policy that if the
unassigned fund balance in the General Fund rises above 50% at the end of the fiscal year, the
amount above 50% would be applied to the following year's operating budget or transferred to a
capital improvement fund. Per the December 31, 2013 audit report, the unassigned, unrestricted
fund balance was $1,460,133, which is equal to about 70% of the general fund expenses included
in the draft 2015 budget. Therefore, staff is proposing that $200,000 be transferred from the
General Fund to the recently created Local Road Improvement Fund.
8/29/2014
Expense Budget Assumptions
Wages and Benefits
The draft budget assumes a 1.5% cost of living adjustment (COLA) is applied to the step plan
adopted by the Council in July 2013. This is consistent with the increase in the Consumer Price
Index for last year. The COLA would be effective January 1, 2015. The draft budget assumes
that step increase will be given when an employee is eligible.
Direction was given to staff at the August 20, 2014 budget work session to not include a salary
increase for the Mayor and Council. An ordinance to delay the increase until after the 2016
election will be voted on at the September 16, 2014 regular Council meeting.
For health insurance, a 10% increase was estimated for 2015. Actual renewal rates will be
available later this fall. Because the city's health insurance plan is a high -deductible plan (to
keep premium costs down) the City has been contributing to Health Savings Accounts (HSAs)
for eligible employees. The draft budget assumes continuing city contributions to the HSAs at
the same level as in the last 4 years.
Other Expenses
The draft expense budgets include the following assumptions for costs in 2015 compared to
2014:
• PERA & FICA—PERA increase to 7.5% per state statute, effective January 1, 2015
• Insurance (Property & Auto, Liability and Worker's Compensation—+ 10% Actual costs
will be available in December for the policy year beginning January 1.
• Fuel and utilities—assumes 5% and 3% increases respectively
5 8/29/2014
Capital Projects
The following projects in the draft Capital Improvement Plan (CIP) update are included in the
draft 2015 budget. Detailed descriptions are included in the CIP and/or the department budget
narratives.
Proj #
CIP Project Name
Cost
Funding
CC -004
Community Center Parking Lot
$12,000
Capital Improvement Fund
F-011
Tanker 5177 Replacement
$230,000
Equipment Replacement Fund
PR -001
Lilleskogen Park Improvements
$36,000
Funds to come from grant revenue or
donations not yet secured
PR -019 Log House Landing Improvements $400,000 Capital Improvement Fund ($100,000),
CMSCWD Grant/Cost Share ($100,000),
DNR Grant ($200,000)
PW -002 Street Maintenance Program $300,000 General Fund, Public Works Budget
(43000)
PW -027 Quinell Ave $550,000 Local Road Improvement Fund ($425,000)
County Turnback Funds ($125,000)
In addition to the projects in the CIP these other capital expenditures are included in the draft
2015 budget. (These projects do not meet the $10,000 threshold for inclusion in the CIP.)
Budget Description Cost
Administration &Finance Office Equipment (570) $2,000
City Council Furniture and Fixtures (560) $1,200
Fire Department Furniture and Fixtures (580) $1,000
Fire Department Office Equipment (570) $2,000
6 8/22/2014
Overview, General Fund
The draft 2015 General Fund expense budgets total $1,977,341, down approximately 7.56%
from the 2014 budget. Departmental budgets with increases include Administration and Finance
(4.25%, codification
services), City Council
(6.81 %, new chairs for the
council chambers), and Parks
(11.09%, year–round maintenance
position). Departmental budgets with
decreases are Elections (-92.31 % no
election in 2015), Planning and
Zoning (-56.86% due to netting
expenses), Police (-0.88%), Fire
(-12.25%, no state retirement
contribution required and Council
decision to decrease contribution to
Equipment Replacement Fund),
Public Works
2015 Draft Budget
General Fund Revenue by Type
■ Taxes
■ Licenses &
Permits
■Intergovern-
mental Revenues
■ Charges for
Services
■ Fines &
Forfeitures
■ Other Revenues
(4.13%, Council decision to
decrease contribution to Equipment Replacement Fund), and Community Center
(-0.57%). More information on these changes is included in the department worksheets and
narratives.
The pie chart to the right
shows revenues to the
General Fund, which are
largely from property taxes (89%)
and Licenses and Permits (4%) with
the remainder from other sources.
The second pie chart, to the right,
shows proposed General Fund
expenses by type. Forty-two
percent of the budget would go for
Contractual Services, with
Personnel Services being the next
highest category (26%).
Overview, Other Funds
2015 Draft Budget
General Fund Expenses by Type
■ Personnel
10% 26% Services
i42%0
■ Materials &
O%Supolies
■ Contractual
9%Services
■ Cap tal Outlays
■ Debt Service
Debt Service Funds—The total debt service budget will be significantly lower (down 20.13%) in
2015 than in 2014. 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. An updated
Debt Management Analysis prepared by Northland Securities is included with the budget details
of the Debt Service Funds. There are no new planned expenditures from the Debt Service Fund
8/22/2014
in 2015. The Council may want to consider borrowing for the Tanker 5177 replacement as
opposed to using funds from the Equipment Replacement Fund. This would help the cash flow
in the Equipment Replacement Fund.
Capital Funds— The draft budget currently proposes $50,000 of the talc levy as revenue to the
Capital Improvements Fund (401.) There are two proposed expenditures from the Capital
Improvement Fund in 2015, CIP project CC -004, Community Center Parking Lot ($12,000) and
PR -019, Log House Landing Improvements ($100,000).
The budget for the Parks Capital Improvements Fund (404) does not include any expenditure in
2015 unless donations are received. It is assumed that there will be donations of materials and
labor, or grants to cover any expenses related to Lilleskogen Park. Staff is estimating that two of
the subdivisions approved in 2014 or earlier will have to pay Park Dedication fees in 2015.
Revenues to the Equipment Replacement Fund (406) are proposed to be $20,000 in transfers
from operating budgets in 2015. Currently, $230,000 is proposed to be expended from the
Equipment Replacement Fund in 2015 for the Tanker 5177 replacement. With the Council
decision to lower the annual contribution to the Equipment Replacement Fund, borrowing will be
necessary to meet the proposed expenditures beginning in 2016.
The Local Road Improvement Fund is proposed to receive a $200,000 transfer from excess fund
balance over 50% of General Fund operating expenses and $345,000 in new tax levy. One
expenditure is planned in 2015-Quinell Ave. $425,000 from the LRIF and $125,000 in money
the County gave the township when turning the road over to them years ago. Additional revenues
will be added if the Council pursues a Franchise Agreement with the electric and gas utilities.
The table on the following page shows the fund balances expected in the three capital funds at
the end of 2014, and the proposed 2015 expenses and revenues (including interest.)
Enterprise Funds—Fund 602 is one of the city's enterprise funds, for the operation of the "201"
community sewer system that serves approximately 100 homes on Big Marine Lake. Fund 612
is an enterprise fund created in 2013 to segregate the revenues and expenses for operation of the
Uptown Sewer System from the General Fund budget.
201 System (602):
8/22/2014
12/31/2014
2015
2015
12/31/2015
Fund
Projected
Expense
Revenue
Projected
401
Capital Improvements
$249,500
$412,000
$350,700
$188,200
404
Parks Capital Improvements
$1,500
$36,000
$42,000
$7,500
406
Equipment Replacement
$428,000
$230,000
$21,000
$219,000
408
Local Road Improvement
$327,700
$425,000
$545,500
$448,200
Total
$1,006,700
$1,103,000
$959,200
$862,900
Enterprise Funds—Fund 602 is one of the city's enterprise funds, for the operation of the "201"
community sewer system that serves approximately 100 homes on Big Marine Lake. Fund 612
is an enterprise fund created in 2013 to segregate the revenues and expenses for operation of the
Uptown Sewer System from the General Fund budget.
201 System (602):
8/22/2014
No rate increase is proposed for 2015 as there is still a healthy fund balance anticipated
($70,000) by the end of 2014. Personnel Services increases while operation and maintenance
decreases. This is due to staff taking over the maintenance of the system from EcoCheck, who
will remain on retainer for emergencies only. The Public Works Director is budgeted to spend
12.5% of his time on the 201 System in addition to 11% for one maintenance worker and 25%
for another. These percentages have also been increased due to the amount of time staff is
spending this year maintaining the system. Also, software costs associated with utility billing
have been budgeted within the sewer funds as opposed to the general fund.
Uptown System (612):
No rate increase is proposed; revenues are expected to slightly outweigh expenses. Similar to the
201 system, personnel services are increased while operation and maintenance are decreased due
to staff taking over maintenance of the system and EcoCheck being retained for emergencies.
The Public Works Director and two maintenance workers are budgeted to spend about 4% of
their time on the Uptown System.
9 8/22/2014
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