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4.a) 2011 Budget and Levy Tax Meeting Date: 12/7/2010 Agenda Item: � _�� City Council Agenda Report City of Scandia 14727 209t" St. North Scandia, MN 55073 (651) 433-2274 Action Requested: Hold the required "Truth in Taxation"public meeting on the 2011 Budget and Tax Levy. Deadline/Timeline: The location, date and time (6:00 pm) of the meeting were included on proposed property tax statements mailed in November. The city must certify its final 2011 tax levy to the County Auditor by December 28, 2010. Background: • The draft budget prepared for the hearing incorporates direction received during the Council's budget work sessions in August, the work session held in November, and from the hearing on the draft the Capital Improvements Program (CIP.) • The draft has also been revised to reflect new information received since the preliminary levy was adopted in September. • The draft budget is balanced, with revenues exceeding expenses by $404. The only "contingency" built into the budget is a $38,500 contribution to the Capital Improvement Fund. This is recommended to partially offset the spend-down of over$150,000 in all 3 capital funds, and to add to reserves. Risks to 2011 revenues include loss of MVHC beyond projections, unresolved tax petitions, and possible under-collection of property taxes. • The draft budgets along with the presentation materials for the public meeting are posted on the City's website. Recommendation: Staff will present an overview of the draft 2011 budget, after which the Council should take any questions or comments from citizens. The Council should discuss any changes you may wish to make before final approval. The Council should announce the date of final budget and levy adoption (7:00 p.m., Tuesday, December 21, 2010) at the conclusion of the hearing. Attachments/ • Draft 2011 Budget for December 7, 2010 Public Meeting Materials provided: . Handouts for Budget Presentation Contact(s): Prepared by: Anne Hurlburt, Administrator Colleen Firkus, Treasurer (201 l Budget and Tax Levy Hearing) Page 1 of 1 12/02/10 � �C1��T�►IA City of Scandia 2011 Budget � DRAFT FOR TR UTH-IN-T�(XA TION P UBLIC MEETING 6:00 p.m. December 7, 2010 � � CONTENTS Budget Overview Budget Process and Timeline..............................................................................1 2011 Revenues: Levy Limits..............................................................................1 Potential Property Tax Impacts ...........................................................................3 BudgetFormat.....................................................................................................4 Budget Assumptions: Expenses...........................................................................5 Budget Assumptions: Revenues..........................................................................6 Budget Assumptions: Capital Expenditures.......................................................6 Highlights, General Fund.....................................................................................7 Highlights, Other Funds.......................................................................................8 SummaryTables..................................................................................................9-11 General Fund Department Budgets Administration & Finance ...................................................................................12 CityCouncil.........................................................................................................13 � Elections ..............................................................................................................14 Planning& Building............................................................................................15 Police...................................................................................................................16 Fire.......................................................................................................................17 PublicWorks .......................................................................................................18 UptownSewer and Water....................................................................................19 Parksand Recreation...........................................................................................20 CommunityCenter...............................................................................................21 Debt Service and Capital Fund Budgets DebtService Funds..............................................................................................22 Capital Improvements..........................................................................................23 Park Capital Improvements .................................................................................24 Equipment Replacement Fund.............................................................................25 201 Project Sewer Fund Budget...................................................................................26 � � BUDGET OVERVIEW Budget Process and Timeline This document contains a draft budget for the period of January 1 through December 31, 2011 for the City of Scandia. The budget was prepared by staff and modified after work sessions held by the City Council in August and November, 2010. In September, the City Council certified a preliminary maximum 2011 property tax levy of $2,013,651. Truth in Taxation notices mailed to property owners in November, showing preliminary property tax bills, were based on this maximum. After the hearing, the levy could be reduced but it cannot be increased. The Truth in Taxation meeting will be held on December 7, 2010 at 6:00 p.m. The final budget hearing is tentatively scheduled for December 21, 2010. The City is required to adopt its budget and certify the final 2011 tax levy no later than December 28, 2010. 2011 Revenues: Levy Limits For 2011 (as in 2009 and 2010) Minnesota cities over 2,500 population are subject to property � tax levy limits established by the state legislature. The property tax levy for 2011 is limited to an inflationary adjustment (based on the Implicit Price Deflator for State and Local Governments) plus small adjustments for household and new commercial/industrial construction. Certain expenditures are not subject to the limit (debt service, personnel costs for police and fire services and pension cost increases) and are added as "special levies"to determine the maximum property tax levy. For 2011, cities are also allowed special levies for cuts to LGA (Local Government Aid) and MVHC (Market Value Homestead Credit Aid) that were made permanent by the 2010 state legislature. Scandia's maximum property tax revenue for 2011 is calculated as follows: Base Levy 2011 Adjusted levy limit base for pay 2010 $1,304,508 Inflation Adjustment Factor 1.016784 Household Adjustment Factor 1.004027 New Commercial/Industrial Pay 2010 Market Value Factor 1.000009 2011 Certified Local Government Aid 0 2011 Base Levy $1,331,756 � Continued on next page... 1 11/30/2010 � which will increase the MVHC for many homeowners. The city is now funding 100% of this state program. Potential Property Tax Impacts How changes in the city budget and levy will impact property taxes of individual property owners is a complex question. The following estimate of city property taxes for homes of various values, after homestead credit, was prepared from a worksheet furnished by Washington County: 2010 Value 2011 Value % Change 2010 City Tax 2011 City Tax % Change $114,400 $100,000 -12.6% $222.73 $228.03 2.4% $171,600 $150,000 -12.6% $405.06 $413.01 2.0% $286,000 $250,000 -12.6% $769.73 $782.97 1.7% $582,100 $500,000 -12.6% $1,678.60 $1,678.30 -0.0% $858,100 $750,000 -12.6% $2,695.54 $2,727.24 1.2% Budget Format The draft 2011 budget is divided into the following fund and departmental budgets: � , ' General Fund(101) Departments within General Fund.• • Administration&Finance(41000) • City Council(41110) • Elections(41410) • Planning&Building(41910) General Fund • Police(42000) • Fire(42200) • Public Works(43000) • Uptown Water and Sewer(43210) • Parks (45000) � Community Center(45180) 2007 Blacktop Project(307) Debt Service Funds Fire HaIU Public Works(310) 2010 Equipment Certificates (311) Capital Improvement Fund(403) Capital Funds Parks Capital Improvement Fund (404) Equipment Replacement Fund(405) Enterprise Funds 201 Sewer Project Fund(602) � 3 11/3 0/2010 � The following chart shows how the 2011 draft budget for all funds by type of expense. By far, the largest share of the budget is spent on Contractual Services and Charges (46%), followed by Personal Services (21%) and Debt Service (13%). � _ ______.._ _.. ,_.__._ __.__.__ __,._ �_. , _____ _.._____ __._._._ ___._._ _._.._ , ._ ._ _---. ._ .,,______, � i � ° 2�°�u � � 13p� 51� i � � 5% � �: �, ' � � Personal Services ��.�_��,; i i Za°`�� ■ Materials&Supplies � w � � Contractual Services R E � � Ca�ital0utlays j ' 1 � �� ti � Debt Service � � �� "�� :;��. Transfcrs j i p � 4G`Yu � i i � > 2011 Draft Budget, Expenditures by Type ; � � Budget Assumptions: Expenses The draft expense budgets contain the following common assumptions for the following costs in 2411 compared to 2010: Salaries and Wages +0% (all employees including City Council) Health Insurance +20% (city contribution to premium) +0% (city contributions to Health Savings Accounts [HSAs]) PERA 7.25% (up by .25%) Insurance (Property &Auto) +4% Insurance (Liability) +4% Worker's Compensation +4% Fuel +5%of 2010 Projected Utilities +2.7% � 5 11/30/2010 � In addition to the projects in the CIP, there are two other capital outlays proposed in the 2011 budget. These projects do not meet the $10,000 threshold for inclusion in the CIP: Budget Description Cost Administration&Finance Computer Replacement $2,500 Parks&Recreation Park Signs $2,500 Highlights, General Fund The chart to the right shows the , proposed 2011 revenue sources for the General Fund. 15°�� 1��1�/� ' � Expenditures of$1,979,102 �� 1�° � ��4ti:_, , ��... would be financed with � Z�� Taxes $1,573,940 (80%) from .__,� . ■Licenses t�Permits property taxes and $405,1 C)2 Intergov.Revenues from other sources. � Charges for Services A major factor in the budget is � Fines&Forfeihires the cost of the Zavoral Project �:,�' , Other Revei�ues EIS. The 2011 budget includes ; �gp�� approximately$200,000 of reimbursable expenses and 2011 Draft Budget, General Fund Revenues revenue attributable to the EIS, the full cost of which will be paid by the proposer(Tiller Corporation.) They reimburse all of the city's out-of-pocket costs, plus the cost of staff time spent on the EIS. The budget retains the same staffing level in 2011 as in 2010, with one exception. The part-time, seasonal position in the 2010 Parks budget (for summer mowing and grounds maintenance)has been deleted and a new, part-time(.7 FTE)position would replace it. The proposed position is shared among 3 departments: Public Works (.25 FTE), Community Center(.25 FTE) and Parks (.2 FTE.) In the past,the city had a .6 FTE position in the Public Works department that was similar to this proposed position. It was eliminated in 2009, after a retirement, in favor of using temporary seasonal help. Staff has found that the position is needed year-round, and can replace some of the seasonal staffing and contractual services in the current budget. The total cost of the position is estimated at approximately$25,100. After taking into account the cost of the 2010 seasonal position ($8,200) and savings that can be realized by reducing contractual janitorial services at the Community Center($6,000), the net cost of the new position will be about $10,900. The estimated pay is $14.00 per hour,plus PERA, FICA and Medicare contributions. We would anticipate scheduling the position to work more hours per week in the summer months, and less � in the winter months when the major activities would be snow removal and building maintenance. The average work week on an annual basis would be 28 hours. '7 11/30/2010 � 2011 D�Bud et ForDecem�,2o10 9 Public Meeting 2011 Draft Revenue Budget Summary by Fund and Department Intergovern- Licenses 8� mental Charges for Fines& Speciai Other Fund Dept. Description Taxes Permits Revenues Services Forfeitures Assessments Revenues Total % 101 General Fund 41000 Administration&Finance $293,122 $11,330 $7,597 $1,075 $15,000 $20,275 $348,399 41110 City Council $20,289 $2�,28g 41410 Elections $470 $470 41910 Planning&Building $76,852 $36,625 $219,331 $332,808 42000 Police $121,574 $121,574 42200 Fire&Rescue $300,312 $8,800 $32,574 $1,500 $343,186 43000 Public Works $665,914 $7,000 $1,149 $674,063 43210 Uptown Sewer&Water $1,211 $21,831 $23,042 45000 Parks&Recreation $44,307 $4,000 $5,350 $53,657 45180 Community Center $49 889 $1 250 $10 475 $61,614 General Fund Total $1,573,940 $47,955 $21,647 $297,636 $15,000 $22,924 $1,979,102 75.99% '��`>) 307 2007 Blacktop $179,529 $28,482 $1,602 $209,613 310 Fire Hall/Public Works $120,900 $1,635 $122,535 311 Equipment Certificates $51,484 $51,484 Debt Service Funds Total $351,913 $28,482 $3,237 $383,632 14.73% 401 Capitallmprovements $38,500 $2,012 $40,512 404 Parks Capital Improvements $12,300 $1,267 $13,567 406 Equipment Replacement $120,391 $120,391 Capital Funds Total $38,500 $12,300 $123,670 $174,470 6.70% 602 201 Sewer $2,800 $64,250 $67,050 Enterprise Funds Total $2,800 $64,250 367,050 2.57% All Funds,Total Revenues $1,964,352 $47,955 $33,947 $297,636 $15,000 $31,282 $214,081 $2,604,253 100.00% 75.43% 1.84% 1.30% 11.43% 0.58% 1.20% 8.22% 100.00% 1 OF 1 REV SUMMARY 4:19 PM 11/22/2010 � 11 DI'c'1Ti BUCI Gf For Decem�,2010 20 g Public Meetmg 2011 Draft Expenditure Budget Summary by Fund and Department Personal Materials 8� Contractual Capital %of Fund Dept. Description Services Supplies Services Outlays Debt Service Transfers Total Total 101 41000 Administration 8� Finance $170,280 $4,900 $170,719 $2,500 $348,399 41110 City Council $20,289 $2�,289 41410 Elections $470 $470 41910 Planning & Building $87,601 $1,100 $242,698 $1,408 $332,808 42000 Police $121,574 $121,574 42200 Fire $108,558 $36,550 $140,392 $5,000 $52,686 $343,186 I 43000 Public Works $150,157 $69,900 $401,855 $52,151 $674,063 I 43210 Uptown Water&Sewer $23,042 $23,042 45000 Parks $21,233 $3,158 $23,012 $2,500 $3,755 $53,657 45180 Community Center $10,915 $7,000 $33,699 $10,000 $61,614 General Fund Total $569,032 $122,608 $1,157,462 $20,000 $110,000 $1,979,102 74.09% 307 2007 Blacktop $179,529 $179,529 310 Fire Hall/Public Works $120,900 $120,900 311 2010 Equipment Certificates $51,484 $51,484 � Debt Service Funds Total $351,913 $351,913 13.17% �;a " 401 Capitallmprovements $18,000 $10,000 $28,000 404 Parks Capital Improvements $14,300 $14,300 406 Equipment Replacement $234,500 $234,500 Capital Funds Total $18,000 $248,800 $10,000 $276,800 10.36% 602 201 Sewer $59,863 $3,645 $63,508 Enterprise Funds Total $59,863 $3,645 $63,508 2.38% All Funds,Total Expenditures $569,032 $122,608 $1,235,325 $268,800 $351,913 $123,645 $2,671,323 100.00% Expense Category 21.30% 4.59% 46.24% 10.06% 13.17% 4.63% 100.00% 1 of 1 EXPENSE SUMMARY 3:45 PM 11/22/2010 � DI' Bud et For Decemb�l, 2010 2011 � g Public Meeting Expenditure Budget History Total Expenditures by Fund and Department 2011 Change,2010 2010 Budget Proposed Budget to 2011 Fund Dept. Description 2006 Actual 2007 Actual 2008 Actual 2009 Actual as Amended Budget Proposed 101 41000 Administration & Finance $279,829 $340,079 $316,368 $316,712 $350,080 $348,399 -0.48% 41110 City Council $20,288 $17,419 $18,188 $19,883 $19,539 $20,289 3.84% 41410 Elections $4,353 $295 $5,521 $470 $5,870 $470 -91.99% 41910 Planning & Building $137,653 $128,202 $213,034 $137,606 $401,929 $332,808 -17.20% 42000 Police $86,965 $95,589 $106,321 $114,284 $120,717 $121,574 0.71% 42200 Fire $282,303 $278,605 $323,643 $304,578 $357,233 $343,186 -3.93% 43000 Public Works $941,343 $565,080 $360,005 $371,870 $594,369 $674,063 13.41% 43210 Uptown Water& Sewer $40,579 $39,945 $14,879 $27,330 $10,476 $23,042 119.95% 45000 Parks $57,435 $42,473 $34,768 $60,479 $49,145 $53,657 9.18% 45180 Community Center $56,662 $44,780 $52,923 $44,920 $42,447 $61,614 45.16% General Fund Total $1,907,410 $1,552,467 $1,445,650 $1,398,133 $1,951,805 $1,979,102 1.40% 302 2002 Blacktop $206,013 $208,217 $209,561 #DIV/0! � 304 2004 Blacktop $267,480 $250,920 $255,240 $247,920 #DIV/0! 307 2007 Blacktop $769 $36,731 $305,211 $181,038 $184,845 $179,529 -2.88% �` 310 Fire Hall/Public Works $118,605 $120,035 $121,135 $111,140 $119,383 $120,900 1.27% 311 2010 Equipment Certificates $51,484 #DIV/0! Debt Service Funds Total $592,867 $615,903 $891,147 $540,098 $304,228 $351,913 15.67% 401 Capitallmprovements $8,329 $30,751 $24,072 $18,854 $60,000 $28,000 -53.33% 404 Parks Capital Improvements $2,360 $16,486 $23,493 $12,300 $14,300 16.26% 406 Equipment Replacement $25,430 $61,699 $194,336 $234,500 20.67% Capital Funds Total $10,689 $30,751 $65,989 $104,046 $266,636 $276,800 3.81% 602 201 Sewer $57,579 $70,080 $63,630 $63,630 $63,313 $63,508 0.31% Enterprise Funds Total $57,579 $70,080 $63,630 $63,630 $63,313 $63,508 0.31% All Funds,Total Expenditures $2,567,776 $2,269,201 $2,466,416 $2,105,907 $2,585,982 $2,671,323 3.30% 1 of 1 EXPENSE HISTORY 3:45 PM 11/22/2010 � Administration & Finance (41000) This budget mcludes 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. The draft budget shows a 0.48% decrease from the 2010 budget, with few changes. The proposed $2,500 capital expenditure would provide for a replacement of the network server computer and software. We plan to replace our computers every 4 to 5 years; the server is the critical component in the office network. � � 12 11/23/2010 2011 Draff Budgef For December 7,2oio Public Meeting GENERAL FUND 101 ADMINISTRATION 8 FINANCE(41000) EXPENSE BUDGET � 2007 2008 2009 2010 07/31/10 2010 2011 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 116,862 129,147 129,582 135,058 75,837 135,058 136,400 0.99% 121 PERA Coord.Employer Contribution 7,712 8,395 8,813 9,548 5,361 9,548 9,889 3.57% 122 FICA Employer Contribution 9,439 8,142 8,070 8,457 4,734 8,457 8,457 126 MEDICARE Employer Contribution 1,707 1,887 1,978 1,107 1,978 1,978 131 Health Insurance Employer Contribution 6,091 7,504 8,522 9,684 5,649 9,684 11,369 17.40% 134 Life Insurance Employer Paid 646 623 614 625 304 604 604 -3.39% 135 Disability Insurance Employer Paid 439 544 562 613 354 613 613 -0.03% 151 Workers Comp Insurance Premium 1,237 697 933 958 933 933 970 1.29% Total Personal Services 142,425 156,758 158,982 166,921 94,279 166,875 170,280 2.01% Materials 8 Supplies 200 Office Supplies 8,279 2,282 2,485 4,000 1,105 2,500 3,000 -25.00% 203 Printed Forms&Papers 1,180 1,183 1,500 726 1,500 1,500 210 Operating Supplies 285 367 250 337 400 400 60.00% Total Materials&Supplies 8,279 3,747 4,034 5,750 2,167 4,400 4,900 -14.78% Contractual Services 300 Assessor 25,556 27,384 28,292 28,000 11,658 28,000 28,500 1.79% 301 Auditing&Accounting 15,818 23,395 21,960 25,500 22,000 22,000 22,500 -11.76°/a 304 Legal Services 50,802 32,401 23,910 35,100 19,886 35,100 36,000 2.56% 308 Other Professional Services 5,769 625 1,435 1,600 1,600 1,600 309 Software Support&Maintenance 4,528 2,816 2,488 3,221 1,328 3,050 3,129 -2.86% 313 Committee 8 Commission Reimburs 260 180 360 480 480 480 314 Animal Control 2,429 1,695 1,245 1,900 900 1,500 1,600 -15.79% 316 Conference 8 Seminars 540 533 750 40 750 317 Employee Training 4,021 105 280 750 500 750 319 OtherServices 174 354 1,118 S00 737 900 1,000 25.00% 321 Telephone 4,081 3,371 3,169 3,000 1,554 3,000 2,620 -12.67% 322 Postage 2,356 2,299 2,750 1,586 2,750 2,750 323 GopherBounty 4,116 #DIV/0! 331 Travel Expenses 778 1,514 1,701 1,500 478 1,500 1,500 � 351 Legal Notices Publishing 8,904 1,714 1,790 2,500 1,204 1,800 1,800 -28.00% 361 Liability/Property Insurance 6,018 5,981 5,541 5,708 4,819 4,819 5,210 -8.72% 413 Office Equipment Rental 5,599 4,860 5,832 7,000 3,295 6,000 6,000 -14.29% 430 Recycling 29,624 29,260 29,266 30,000 17,425 30,500 30,500 1.67% 433 Dues&Subscriptions 4,365 4,962 5,007 5,050 544 5,050 5,231 3.58% 434 Youth Service Bureau 5,250 5,407 5,500 5,500 5,500 5,500 5,500 435 Cabie N Franchise Agreement 4,800 4,944 5,242 5,600 1,567 5,600 6,000 7.14% 438 Misc Contractual 2,685 4,077 4,800 347 4,800 4,800 439 Refunds Issued 2,500 5,877 2,500 2,500 2,500 2,500 Total Contractual Services 185,391 162,428 153,546 174,009 94,866 166,949 170,719 -1.89% Capital Outlays 560 Furniture&Fixtures 43 639 900 516 900 -100.00% 570 Office Equipment 3,940 1,852 150 2,500 1,995 2,000 2,500 1 Total Capital Outlays 3,983 2,491 150 3,400 2,511 2,900 2,500 -26.47% Total Administration 8�Finance(41000) 340,079 325,424 316,712 350,080 193,824 341,123 348,399 -0.48°/a 1.Replace computer server � ��` ��f 1 of 1 ADMIN 2:46 PM 11/22/2010 2011 Drak Budget For December 7,20�0 Public Meeting � GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Budget Revenue Revenue Taxes 31000 Washington Cty Tax Settlement 236 661 293 292 312 416 304 926 289,401 293,122 Total Property Taxes 236 661 293,292 312,416 304,926 289,401 293,122 Licenses&Permits 32180 Tobacco&Liquor Licenses 19,160 14,632 11,205 11,060 11,035 11,060 32190 Other City Permits 200 485 125 175 200 32260 Gambling Permits 115 405 70 70 310 70 Total Licenses&Permits 19,475 15,522 11,400 11,130 11,520 11,330 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERAAid 8,742 723 1,886 362 362 362 33422 Other State Grants 8 Aids 10,500 5,398 33620 Recycling Grant 7 118 7,223 7,223 7,223 7,235 7,235 Total Intergovernmental Aid 26 360 13,344 9,109 7,585 7,597 7,597 Charges for Services 34102 Legal Services 1,427 1,035 3,000 1,000 1,000 34105 Maps&Publications 27 60 16 25 25 25 34107 AssessmentSearch Fees 30 80 190 50 50 50 Total Charges for Services 57 1 567 1,241 3,075 1,075 1,075 35101 Fines&Forfeitures 9,574 15,953 12,392 10,000 19,000 15,000 36100 Special Assessments � Other Income 36210 Interest Income 3,622 3,885 12,675 2,997 11,129 11,537 36240 Insurance Refund 808 3,777 8,389 0 4,037 0 36250 Misc.Refunds 4,794 366 107 0 119 100 38050 Cable TV Franchise Rebate 5,455 5,618 5,957 5,600 6,000 6,000 Total Other Income 14,679 13,646 27,127 8,597 21,285 17,637 Other Financing Sources 39202 Contribution from Enterprise Funds 2,239 2,500 2,496 2,496 2,638 Total Other Financing Sources 0 2 239 2,500 2,496 2,496 2,638 Total Administration 8�Finance Dept. 306,806 355,562 376,185 347,809 352,374 348,399 � � � ��i,. �..1 � 1 of 1 Admin 1:57 PM 11/22/2010 � City Council(41I10) Due to an ordinance amendment passed in September, 2010, there will be no increase in City Council salaries for 2011 or 2012. The contractual services budget sets aside funds for Council education such as Minnesota League of Cities conferences or seminars. This budget has been significantly increased due to the large turnover of inembers on the City Council. � � 13 11/23/2010 2011 Draft Budget For December 7,2010 Public Meeting GENERAL FUND 101 CITY COUNCIL(41110) EXPENSE BUDGET � 2007 2008 2009 2010 07/31/10 2010 2011 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '10'11 Account Description Expenses Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 15,519 15,700 16,799 16,476 8,238 16,476 16,476 1 126 MEDICARE Employer Contribution 228 244 239 119 239 239 127 PERA Defined Employer Contribution 1,275 840 824 1,735 2,147 824 Total Personal Services 16,428 18,188 17,883 17,539 10,092 18,862 17,539 Contractual Services 316 Conference 8 Seminars 1,250 1,250 2,000 60.00% 2 331 TravelExpenses 991 750 750 750 Total Contractual Services 991 2,000 2,000 2,750 37.50% Total City Council{41110) 17,419 18,188 19,883 19,539 10,092 18,862 20,289 3.84% 1. No Increase per Ordinance#121 repealing Ordinance No.94 2. Minnesota League of Cities and other training/seminars � � /� � �` } 1 of 1 COUNCIL 2:46 PM 11/22/2010 2011 Draff Budget For December 7,20�0 Public Meeting � GENERAL FUND 101 CITY COUNCIL(41110) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty Tax Settlement 18,199 18,445 19,539 18,544 20,289 Total Propert Taxes 0 18,199 18,445 19,539 18,544 20,289 Total City Council Dept 0 18 199 18,445 19,539 18,544 20,289 � i �� : �` ��% 1 of 1 Council 1:58 PM 11/22/2010 � Elections (41410) 2011 is not an election year. The only expense is the annual billing for the County for equipment maintenance. � � 14 11/23/2010 2011 Draft Budget For December 7,zo�o Public Meeting GENERAL FUND 101 ELECTIONS(41410) EXPENSE BUDGET � 2007 2008 2009 2010 07/31/10 2010 2011 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '10'11 Account Description Expenses Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes: Personal Services 199 Election Judge 4 091 4 400 -100.00% 1 Total Personal Services 4,091 4,400 -100.00% Materials&Supplies 200 Office Supplies 295 300 -100.00% 203 Printed Forms 8 Papers 488 #DIV/0! 210 Operatinq Supplies 200 -100.00% Total Materials&Supplies 295 488 500 -100.00% Contractual Services 351 Legal Notices Publishing 472 500 -100.00% 413 Office Equipment Rental 470 470 470 470 470 470 Total Contractual Services 942 470 970 470 470 470 -51.55% Total Elections(41410) 295 5 521 470 5,870 470 470 470 -91.99% 1. No Election in 2011 � � ! � / ��'.� 1 of 1 ELECTIONS 2:46 PM 11/22/2010 2011 Draft Budget For December 7,2oio Public Meeting � GENERAL FUND 101 ELECTIONS (41410) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Reven�e Revenue Revenue Revenue Taxes 31000 Washington Cty Tax Settlement 5 550 459 5,870 5,571 470 Total Property Taxes 0 5,550 459 5,870 5,571 470 Total Elections Dept. 0 5,653 459 5,870 5,571 470 � � a t '- 1 of 1 Elections 1:58 PM 11/22/2010 � Planning& Building(41910) This budget includes personnel expenses for the Building Official/Code Enforcement Officer, and other related expenses for that position. Reimbursements and training for the Planning Commission are in this budget. As in 2010, the largest impact on the 2011 budget is the cost of preparing the Zavoral Mining and Reclamation Project EIS. The major cost will be the contract with AECOM; we expect about $125,000 from the current contract remaining to be spent in 2011, plus a proposed contract amendment recently proposed (an additional $59,331.) Additional legal fees and planning fees from TKDA will also be charged against the project, as will a portion of staff time (primarily the city administrator.) Revenues from planning charges are expected to be $219,331 compared to expenses totaling $231,331. Non-reimbursable planning services include general staff time from TKDA and other general planning services, including completion of the development code update. Because of the cost of the EIS, the Planning & Building Department budget increased by over 100% from 2009 to 2010. It will decrease by about 17% from 2010 to 2011, but will still be significantly higher than previous years due to the EIS. The operating transfer(720) is a contribution to the Equipment Replacement Fund for future replacement of the vehicle purchased in 2008. � Permit revenues are expected to remain flat in 2011. There appears to be a slight upward trend, but staff advises caution in relying on an increase in building permit revenue. � 15 11/23/2010 2011 Draft Bud et For December 7,2010 g Public Meetin 9 GENERAL FUND 101 PLANNING&BUILDING(41910) EXPENSE BUDGET 2007 2008 2009 2010 07/31/10 2010 2011 Change Actual Actual Actual Adopted Year-to-Date Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 27,158 65,817 70,618 67,792 26,633 68,896 70,000 3.26% 121 PERA Coord.Employer Contribution 1,697 4,278 4,576 4,745 2,788 4,823 5,075 6.95°/a 122 FICA Employer Contribution 2,078 4,160 4,203 4,203 2,469 4,272 4,340 3.26% 126 MEDICARE Employer Contribution 875 983 983 577 999 1,015 3.26% 131 Health Insurance Employer Contribution 1,242 4,488 4,883 5,472 3,192 5,472 6,314 15.39% 134 Life Insurance Employer Paid 80 214 227 220 112 220 220 0.18% 135 Disability Insurance Employer Paid 127 343 349 380 219 380 380 -0.11% 151 Workers Comp Insurance Premium 332 247 252 247 247 257 1.94% Total Personal Services 32,381 80,507 86,086 84,047 36,238 85,308 87,601 4.23% Materials&Supplies 200 Office Supplies 432 211 500 13 200 200 -60.00°/a 203 Printed Forms&Papers 931 110 250 250 210 Operating Supplies 272 67 400 8 150 200 -50.00% 212 Fuel 446 284 200 199 350 400 100.00% 240 Small Tools&Minor Equipment 8 50 50 Total Materials&Supplies 931 1 150 680 1 400 220 700 1,100 -21.43% Contractual Services 312 Planning Services 29,650 116,861 37,132 302,250 129,712 265,000 231,331 -23.46% 1 313 Committee&Commission Reimburs 4,950 4,950 4,950 5,200 2,600 5,200 5,200 316 Conference&Seminars 485 615 500 20 200 500 2 317 Employee Training 615 60 715 750 185 185 500 -33.33% 319 Other Services 196 200 200 #DIV/0! 321 Telephone 745 1,464 1,443 1,300 704 1,300 1,476 13.53% 331 TravelExpenses 686 450 122 100 85 100 100 334 License/CDL 15 15 #DIV/0! 351 Legal Notices Publishing 25,868 747 2,500 2,500 1,000 -60.00% 361 Insurance 34 370 416 328 328 342 -17.90% 433 Dues&Subscriptions 150 100 175 250 25 250 250 438 Misc Contractual 1,789 817 1,000 327 750 800 -20.00% 3 439 Refunds Issued 778 1,196 4,051 1,000 769 1,000 1,000 Total Contractual Services 94,891 128,135 50,390 315,266 134,966 277,028 242,698 -23.02% Capital Outlays 560 Furniture 8 Fixtures 852 300 221 221 -100.00% 570 Office Equipment 1 882 #DIV/0! Total Capital Outlays 2 734 300 221 221 -100.00% Transfers 720 Operating Transfers 508 450 916 916 919 1,408 53.71% 4 Total Transfers 508 450 916 916 919 1,408 53.71% Total Planning&Building(41910) 128 202 213 034 137,606 401,929 172,560 364,176 332,808 -17.20% Notes: 1.General Planning(TKDA),EIS Costs,etc.Assumes half of remainder of 2010 AECOM contract will extend into 2011. 2.Planning Commission education 3.State Surcharges 4.Equipment Replacement Fund � ��"� � �� 1 of 1 PLANNING&BLDG 2:46 PM 11/22/2010 2011 Draft Budget For December 7,20�0 Public Meeting � GENERAL FUND 101 PLANNING & BUILDING (41910) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty.Tax Settlement 0 16,650 81,848 92,079 87,391 76,852 TotalProperty Taxes 0 16,650 81,848 92,079 87,391 76,852 Licenses&Permits 32150 Utility Permits 550 450 600 600 600 32190 Other City Permits 0 1,025 1,025 32210 Building Permits 57 402 49,760 45,693 35,000 35,000 35,000 Totai Licenses&Permits 57,402 50,310 46,143 35,600 36,625 36,625 Intergovernmental Revenues 33422 Other State Grants&Aids 0 310 33633 Met Council Planning Grant 7,500 0 Total Intergovernmental Aid 0 310 7,500 0 0 0 Charges for Services 34103 Zoning&Planning 51,272 66,661 23,202 274,250 265,000 219,331 Total Charges for Services 51,272 66,661 23,202 274,250 265,000 219,331 Total Planning&Building Dept. 108 674 133,931 158,693 401,929 389,016 332,808 � � l �' ��'_� 1 of 1 Plan&Build 1:58 PM 11/22/2010 � Police (42000) The budget reflects the cost estimate provided by Washington County. 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. � � 16 11/23/2010 2011 Draft Budget For December 7,20�0 Public Meeting GENERAL FUND 101 POLICE (42000) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Budget Notes: 318 Police Contract 95,589 106,321 114,284 120,717 120,717 121,574 0.71% 1 Total Contractual Services 95,589 106,321 114,284 120,717 120,717 121,574 0.71% Total Police(42000) 95,589 106,321 114,284 120,717 120,717 121,574 0.71% 1. Increase per Wash.Cty.plus$500 for special events OT � � �` ��-' 1 of 1 POLICE 2:46 PM 11/22/2010 2011 Draft Budget For December 7,2oi o Public Meeting � GENERAL FUND 101 POLICE (42000) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty.Tax Settlement 84,141 99,638 108,880 120,717 114,571 121,574 Total PropeRy Taxes 84,141 99,638 108,880 120,717 114,571 121,574 Total Police Dept. 87,972 101,477 108,880 120,717 114,571 121,574 � � 'I /�� `�fl 1 of 1 Police 1:58 PM 11/22/2010 Fire (42200) � The Fire De artment bud et shows a 3.93% decrease from the 2010 bud et. Thi ' p g g s is due to the elimination of the pass-through of State of Minnesota Fire Relief funds (which starting in 2011 will go directly to PERA) and a reduced budget for a contribution to the relief association. These items together are $40,175 less than in 2010. If these items had not been reduced, the budget would be showing a 7.3% increase in 2011. Training costs for 2011 show a significant increase over the 2010 budget, reflecting the additional training needed for new firefighters. Costs will be partially offset by an $8,800 grant. Revenues to this budget include the fire contract with May Township (third year of a 3-year contract.) � � 17 11/23/2010 2011 Draft Budget For December 7,2010 Pub�ic Meeting GENERAL FUND 101 FIRE DEPT(42200) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 68,332 73,436 89,332 96,885 96,885 98,000 1.15% 122 FICA Employer Contribution 4,606 5,006 4,792 6,007 6,007 6,076 1.15% 126 MEDICARE Employer Contribution 601 1,121 1,405 1,405 1,421 1.15°/a 141 UEC Insurance 70 100 #DN/0! 1 151 Workers Comp Insurance Premium 2 892 2 620 2,847 3,020 2,847 2,961 -1.96% Total Personal Services 75,829 81,662 98,092 107,317 107,214 108,558 1.16% Materials&Supplies 200 Office Supplies 2,477 285 636 600 600 800 33.33% 203 Printed Forms&Papers 158 175 600 250 42.86% 209 Medical Supplies 867 3,500 4,000 #DIV/0! 210 Operating Supplies 48,533 34,880 32,626 30,000 7,000 13,000 -56.67°/a 212 Fuel 2,566 3,585 2,727 3,000 3,000 3,000 221 Equipment Parts 8,000 6,000 #DIV/0! 222 Tires 500 223 Buiiding Repair R Supplies 10,159 5,440 108 5,000 2,000 5,000 240 Small Tools&Minor Equipment 14,000 4,000 #DIV/01 Total Materials&Supplies 63,734 45,215 36,096 38,775 38,700 36,550 -5.74% Contractual Services 305 Medical Services 1,625 861 1,750 3,000 3,000 3,000 309 Software Support&Maintenance 337 7,169 10,000 10,000 14,000 40.00% 310 Medical Training 3,480 2,923 3,955 7,000 7,000 7,000 317 Employee Training 2,293 3,592 2,008 4,000 4,000 12,800 220.00% 321 Telephone 3,119 3,737 2,399 2,700 1,626 2,000 -25.93% 324 State of MN-Fire Relief 29,533 25,103 20,832 20,832 23,832 -100.00% 2 325 City Match-Fire Relief 48,873 50,000 55,000 75,000 75,000 58,657 -21.79% 3 331 Travel Expenses 2,195 2,239 3,000 3,000 3,500 16.67°/a 334 License/CDL 91 46 100 100 75 -25.00% � 361 insurance 8,552 10,808 11,060 11,392 10,372 12,032 5.62°/a 381 Utilities 8,322 7,844 9,290 10,300 10,300 10,578 2.70% 384 Refuse Disposal 353 224 325 210 300 -7.69% 385 Sewer Pumping&Maintenance 1,315 1,402 718 1,000 1,000 1,500 50.00% 401 Bldg Maintenance 2,931 4,729 4,687 3,500 3,500 3,000 -14.29% 404 Machinery 8 Equipment Repair 6,925 4,101 1�,709 10,000 1,371 10,000 407 Well Repair 8 Maintenance 27,289 638 #DIV/0! 433 Dues 8 Subscriptions 935 780 1,098 950 950 950 438 Misc Contractual 150 1,000 #DIV/0! Total Contractual Services 117,903 146,144 134,823 163,099 155,411 140,392 -13.92% Capital Outlays 530 Capital Improvements other than Bldgs 6,321 540 Heavy Machinery Capital 5,254 3,000 #DIV/0! 4 550 Motor Vehicles Capital 10,803 #DIV/0! 560 Furniture 8 Fixtures 75 #DIV/0! 570 Office Equipment 1,118 1,047 2,000 #DIV/0! Total Capital Outlays 6,321 11,995 6,301 5,000 #DIV/0! Debt Service 601 Long Term Debt Principal 21 140 20,590 Total Debt Service 21,140 20,590 #DIV/0! Transfers 720 Operating Transfers 23,711 23,571 48,042 48,042 52,686 9.67% 5 Total Transfers 23,711 23,571 48,042 48,042 52,686 9.67% Total Fire Dept.(42200) 278 605 323,643 304,578 357,233 355,668 343,186 -3.93% 1.Unemployment Comp.Spence 2.Pass-through of state fire aid will go directly to PERA starting 2011 3. Council to determine 2010 contributuion;2011 SVFRP Estimate 4.2010 budget amendment approved Res.#06-15-10-01 � 5.Transfer to Equipment Replacement Fund �" 1 of 1 FIRE 2:46 PM 11/22/2010 2011 Draft Budget For December 7,20�0 Public Meeting � GENERAL FUND 101 FIRE DEPT(42200) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty Tax Settlement 198 567 243 950 268 769 305,525 289,970 300,312 Total Property Taxes 198 567 243 950 268,769 305,525 289,970 300,312 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 7,041 0 33420 Fire Relief from Ins.Prem. 29,533 25,103 20,832 20,832 23,832 0 33422 Other State Grants&Aids 4,504 0 33640 Other Grants 353 2,000 3,600 2,000 8,800 Total Intergovernmental Aid 36 927 31 607 24,432 20,832 25,832 8,800 Charges for Services 34202 Fire Protection Services 21,516 22,162 29,266 30,876 30,876 32,574 34301 Damage Repairs 612 0 Total Charges for Services 21 516 22 774 29,266 30,876 30,876 32,574 Other Income 36210 Interest Income 1,078 36230 Donations 5,490 400 4,881 1,500 36240 Insurance Refund 1,148 26,177 360 0 36250 Misc.Refunds 1,299 1,989 0 Total Other Income 9,014 28,566 360 0 4,881 1,500 Other Financing Sources � 39200 Interfund Operating Transfer 28 700 Total Other Financing Sources 28,700 0 0 0 0 0 Total Fire Dept. 294,725 326,897 322,827 357,233 351,559 343,186 � �� r'� �. � af� Fire 1:58 PM 11/22/2010 � Public Works (43000) This budget includes personnel expenses for two Full-time Maintenance Workers and temporary employees for winter street maintenance (snow plowing.) Engineering services are budgeted in this department, some of which are expected to be reimbursed when related to development review and monitoring and some of which are to design and supervise contractual road maintenance projects. This budget is one of three budgets affected by the addition of a part-time (.7 FTE) maintenance worker position (the draft position description is included here, see page 18c). The proposed position is shared among 3 departments: Public Works (.25 FTE), Community Center(.25 FTE) and Parks (.2 FTE.) The estimated pay is $14.00 per hour, plus PERA, FICA and Medicare contributions. In the past, the city had a .6 FTE position in the Public Works department that was similar to this proposed position. It was eliminated in 2009 after a retirement, in favor of using temporary seasonal help. Staff has found that the position is needed year-round, and can replace some of the seasonal staffing and contractual services in the current budget. The total cost of the position is estimated at approximately$25,100. After taking into account the cost of the 2010 seasonal position ($8,200) and savings that can be realized by reducing contractual janitorial services at the Community Center($6,000), the net cost of the new position will be about $10,900 across all three budgets. � Even with the addition of this 25 FTE position, the 2011 personal services budget in this deparhnent is approximately the same as in 2010, reflecting the retirement of an employee at a significantly higher rate of pay in mid-2010. The draft budget for contractual road maintenance work (405) (crack sealing, seal coating, patching, striping, etc.) is shown at $300,000, an increase of$50,000 from the 2010 budget. More investment in road maintenance is needed based on the 2008 Pavement Management Study. Maintenance staff and the City Engineer will recommend specific projects in 2011. The operating transfer(720) is the contribution to the Equipment Replacement Fund, greater than the 2010 budget, reflecting upcoming replacements of a mower, pick-up and two plow trucks. Revenues to this budget are primarily property taxes, and reimbursement for some engineering fees related to development. � 18 11/23/2010 2011 Draff Budget For December 7,20�0 Public Meeting GENERAL FUND 101 PUBLIC WORKS(43000) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 95,298 115,841 97,380 94,744 86,531 92,477 -2.39% 102 OT Reg.Wages 6,940 5,007 2,580 4,688 4,500 3,072 -34.47% 104 Temp Employee Wages 3,457 6,323 4,378 4,000 2,000 -54.31% 105 OT Temp Employee Wages 814 #DIV/0! 121 PERA Coord.Employer Contribution 6,414 7,532 6,371 6,899 6,057 6,927 0.42% 122 FICA Employer Contribution 7,701 7,209 5,816 6,654 5,365 5,924 -10.97% 126 MEDICARE Employer Co�tribution 1,522 1,391 1,556 1,255 1,385 -10.97% 131 Health Insurance Employer Contribution 11,397 19,537 20,496 17,942 19,026 29,257 63.06% 134 Life Insurance Employer Paid 562 633 456 439 359 439 135 Disability Insurance Employer Paid 658 1,087 1,171 1,326 1,326 1,226 -7.51% 141 UEC Insurance #DIV/0! 151 Workers Comp Insurance Premium 13,602 10,325 7,162 7,310 7,162 7,448 1.89% Total Personal Services 146,028 168,691 149,960 145,935 135,581 150,157 0.13% Materials&Supplies 200 Office Supplies 200 #DIV/OI 210 Operating Supplies 18,595 7,562 6,992 15,650 6,000 6,000 -61.66% 212 Fuel 16,747 13,100 11,388 16,871 12,000 12,600 -25.32% 221 Equipment Parts 5,000 #DIV/0! 222 Tires 105 2,628 1,969 1,000 615 2,000 100.00°/a 223 Building Repair&Supplies 278 121 250 607 600 140.00% 224 Road Maintenance Supplies 15,548 360 1,402 3,000 4,000 8,000 166.67% 228 Gravel 8 Sand 31,664 36,718 28,364 32,000 32,000 32,000 240 Small Tools 8 Minor Equipment 3,500 #DIV/0! Total Materials&Supplies 82,658 60,646 50,236 68,771 55,222 69,900 1.64% Contractual Services � 303 Engineering Services 116,560 61,168 20,910 57,500 55,000 55,000 -4.35% 305 Medical Services 149 214 633 150 600 250 66.67% 317 Employee Training 75 750 650 500 500 500 319 Other Services 212 239 200 281 200 321 Telephone 2,893 2,518 2,422 2,400 2,400 2,400 334 License/CDL 82 62 116 112 112 125 11.61% 361 Insurance 8,552 11,707 8,569 8,827 9,288 10,376 17.55% 365 Insurance Claims 500 500 #DIV/0! 381 Utilities 6,405 5,801 7,562 10,326 10,326 10,605 2.70% 384 Refuse Disposal 224 516 650 500 500 -23.08% 385 Sewer 1,097 478 900 900 900 387 Street Light Utilities 8,111 6,776 8,457 9,000 9,000 9,000 401 Bldg Maintenance 5,309 1,334 1,500 #DIV/0! 404 Machinery 8 Equipment Repair 8,898 10,764 7,832 10,000 10,000 10,000 405 Contractual Road Maint.&Repairs 150,011 36,987 89,176 250,000 250,000 300,000 20.00% 438 Misc Contractual 14,634 500 -100.00% Total Contractual Services 316,370 143,587 147,561 351,065 350,741 401,855 14.47% Capital Outlays 540 Heavy Machinery Capital 20,023 20,023 9,332 #DIV/0! 550 Motor Vehicles Capital #DIV/0! 560 Furniture&Fixtures #DIV/0! 570 Office Equipment #DIV/0! Total Capital Outlays 20,023 20,023 9,332 -100.00% Transfers 720 Operating Transfers 14,426 14,780 28,598 28,598 52,151 82.36% 1 Total Transfers 14,426 14,780 28,598 28,598 52,151 82.36% Total Public Works(43000) 565,080 407,373 371,870 594,369 570,142 674,063 13.41% 1. Equipment Replacement Fund � � �'` � ,l , _ .. 1 of 1 PW 4:19 PM 11/23/2010 2011 Draft Budget For December 7,20�0 Public Meeting GENERAL FUND 101 � PUBLIC WORKS (43000) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actuat Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty.Tax Settlement 566,061 549,152 508,536 561,557 539,754 655,914 31701 Gravel Taxes 15,603 4,175 17,034 7,000 12,252 10,000 Total Property Taxes 581,664 553,327 525,570 568,557 552,006 665,914 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 20,111 10,163 0 0 0 Total Intergovernmental Aid 20,111 10,163 0 0 0 0 Charges for Services 34106 Engineering Services 68,711 26,767 3,432 20,000 2,993 3,000 34301 Damage Repairs 8,707 0 71 0 34303 Dust Control 5,439 6,860 6,123 4,511 4,020 4,000 34305 Other Street Service 200 0 507 0 Total Charges for Services 82,857 33,827 9,555 24,511 7,591 7,000 Other Income 36250 Misc. Refunds 76 3,401 0 3,991 0 Total Other Income 10,373 3,401 0 0 3,991 0 Other Financing Sources 39202 Contribution from Enterprise Funds 1,100 1,100 1,301 1,149 1,149 Total Other Financing Sources 0 1,100 1,100 1,301 1,149 1,149 � Total Public Works Dept. 695,505 601,817 536,226 594,369 564,737 674,063 � �°'(�'' �:<' ,� 1 of 1 PW 1:58 PM 11/22/2010 C�raff for� Cit� Counc�i Reuiew � �it�� fi ��;r�c�E�, �o��«f��t� �'��T{��f�� `��E�,E��`{�� "f��E C�;. �k��F�� C��f�., F�e�E��-��hh�� ,4��: Park-time (averaging 24 hours/wee�), reguiar position. ��!orrnal warking hours, per personr�e� paficy ��bjecf ta emergency cail-out or off�hour work assignments ��l�SA P�on-Exempt E��E��E�i-� �T-��: E��il�in� Offici�!/ �/6�intenance Supervisor C;ity ,n,�ministratc�r City Council E��l�t��` �J�.�C��`("��,x�: F�erForm a ��ide variety o� semi-skiliec� tasks involved in the maintenar�ce and operatinn af ci�y faci{efies and infrastructur�. � ��€T��,�. F��E�°�6�� . t�iaintain groun�s of city iacili�ies including Commur�ity Center, Public 1/�/orks/Fire 6iall, A�nex, parks, balC fiefds and boaf fandings. Duties include cutting, trimming and fertilizir��, tree an� shrub planting ar�d maintenar�ce, brush and trash removal, anc� sin�tilar tasks. 2. f'erform janitorial work at �ommunity Center and other city bui6dings, inclu�ing cleaning of affice, shop, restroor�t and kitchen areas, floor c(eaning, dusting, trash and �ecyc6er�g removal, window cleaning, moc�itoring and maintaining supplies of consumabfe products and supplies. Set up and take dawn furnishings and equipmen� for events and meefings. 3. Perform building artd equipmenf maintenance at the Community Center and ofher city buildings, inc{�ding kitchen eq�ipment maintenance, minor plumbing and el�ctrEcaf repairs, painting, cfecorafing and trash removal. lnstall, maintain �nc4 remo�e street light and Cammunity Center decorations. 4. �emove snow f�om city parking lots, city sic�ewaiks and other locations as assigned. F�law snow, and sand and de-ice roads, as needed during sr�ow storms or emergency situations. 5. assist with road maintenance including mowing, road sign replacement, trash and dead animal remorral, inspectian an� remavaf of any road hazard such as i�IFen trees, limbs or brush. P,ssist with road patch€ng or other rnaintenance tasks r�ot reqi�irirtq aperafion of heavy eqcaipm�nfi or cammercial vehicles as assigned. �. ��e�form mechanical maintenance of eqUipment including movver and lawn ar7d landscaping ec�uipment. � l. ��r��rr�� r�� c�oc;i�r��r�� ro��fir��e ir�s�aecfi�r7s o� city facili�i�s for safety� anc4 �age l of?_ � `; '� 1'��nted 8/18/20I0 � mainienance needs. 8, Read utility m�ters. 9. �etermine and perforr� preventa4ive ��aintenance and safety checks on ail equipment used. 1�?.Atiend safety meetings and other training as required. � 1 . P�rfarm other c6uties as assigned. �t��t��[..��, ��iLL� A�� L,��[E�� 1. Knowledge of and skili in operation of equipment. ?. �Cno�.�ledc�e of park and landscape maintenance pracfices. 3. Abi{ity ta make minor repairs and adjustments to equtpr�ent. 4. �uilding r�aintenanc� skills. �. CVlechar�ical aptitude. 6. P,bility to do some liftiny, bending, climbing, reachir�c�, overhea� pushing and pulling. 7. Agility to perform jab responsibilities in c(�E�natic extremes �. Ability ic� work overtime or be on cafl as necessary �nd assigned. ��.h!i�� C�� t�r�.�� [�`��[,�o �. tV�aint�nance trvorkers perfos�m as a t�am to accorrtplish objectives. 2. �acs{i�i�s and e�uipmeni are ma�r�taEr�ed in a neat, ciear and orderly manner at a1i times. � �. Equipment an� labor are utilized �ppropriatefy, e�fectively and safely. �. f;omrn«nicates �NEth el�cted afficials, staff and cifi��ns in a pofifie and courte�us rnanner. 5. Keeps supervisor infarm�d af a!! sic�nificant matters ��e/si�e must know ta perform his/��er respor�sibilities effectively. �fC��[a�lUft�ff ��:t�[�IC��E�l��: 1. Ffigh schoo! diploma or equivalenf educafion. 2. Experience in lar�dscape and buil�ing maintenance work involving the operation of a variety of equipment. 3. Valid driver's license and good driving record. ��f��[�I�[� �C �`C`f��e t�e��i� � � � t. Page 2 of 2 � � ..'� i Pzznted 8/18/2010 �r.� - � Uptown Water and Sewer (43210) This budget includes expense for operation of the sewage treatment system that serves a number of users in the Village area. It also includes costs for maintaining the well that serves the Community Center, Elim Church and Gammelgarden. As a result of a request for a new connection to the system in late 2009, and concerns that arose for system maintenance, a staff report was prepared to evaluate the status of the system. A meeting was subsequently held with system users. There was agreement that the city should prepare a Wastewater System Master Plan in 2011. (The preliminary scope of the study is included on page 19c.)The projected $15,000 cost is included in the draft budget. Revenues are charges to users of the sewer system and water customers. The revenue forecast assumes that the City will absorb 25% of the cost, and bill the remainder to the users. User fees are expected to be significantly greater than (almost 5 times) the charges billed in 2010. � � 19 11/23/2010 2011 Draft Budgef For December 7,20�0 Public Meeting GENERAL FUND 101 UPTOWN SEWER 8�WATER(43210) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Bud et Bud et Notes: Contractual Services 303 Engineering Services 15,000 #DIV/0! 1 361 Insurance 12 140 55 217 54.74% 381 Utilities 125 212 180 186 144 175 -5.91% 385 Sewer Pumping&Maintenance 2,520 2,550 2,700 5,000 4,000 7,500 50.00% 2 401 Bldg Maintenance 12,954 500 #DIV/0! 407 Well Repair&Maintenance 1,756 1,450 150 150 438 Misc Contractual 1,200 22,500 5,000 5,000 -100.00% 3 Total Contractual Services 2,645 18,685 27,330 10,476 9,199 23,042 119.95% Total Uptown Sewer 8 Water(43210) 39,945 18,685 27,330 10,476 9,199 23 042 119.95% 1.Wastewater System Master Plan 2. Increase Pumping&Other Maintenance 3. 2010 expenses yet to be incurred for well abandonments,effluent testing � � �_ � � /`, 1 of 1 UPTOWN SEWER 2:46 PM 11/22/2010 2011 Draft Budget For December 7,2010 Public Meeting � GENERAL FUND 101 UPTOWN SEWER AND WATER(43210) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty.Tax Settlement 35,668 1,492 21,739 8,144 7,729 1,211 Total Property Taxes 35,668 1,492 21,739 8,144 7,729 1,211 Charges for Services 34109 Water Usage 283 1,652 315 332 332 332 34401 Sewer User Fees 8�Hook Up 2,476 1,945 1,455 2,000 4,419 21,499 Total Charges for Services 2,759 3,597 1,770 2,332 4,751 21,831 Total Uptown Sewer&Water Dept. 38,427 5,090 23,509 10,476 12,480 23,042 � � r� �� 1 of 1 Uptown 1:58 PM 11122/2010 �'it�y of.Scandia � �p�own tfi'aste►�v�cte��Systen�Mnsler Plan Fraposed Scope of Wark Drnft, Ju[y 2010 �v��+roatiooz of F.xi.�•t�ng Conditioris � Assess the cai�re��t condition, performance, and capacity of the system y 1de:ntify current users of the system, their wastewater characteristics, impact on the sysie.n�, aiid pote�Itial for expansion or upgrade among current users e M��ke recol.�zmendations for operation and maintenance to improve and preserve the �,yste��'s co�ldition and to extend the life of the cui-rent system � IZeview the wastewater budget and make recommendations regarding the development of 4i w�zstewat�r enteiprise fund a�ld appropriate user rates Recol�u�teardatinras_fo�•Tuture Needs • Forecast future costs of maintenance and repairs to properly manage the system • Make recomnlendations for controlling or prohibiting undeszrable discharges to ihe system and recommend implementation strategies inclt►ding ordinaz�.ce language � � 1're�a�-c � descri�tion, cost estimate, and time table fo�- future replacement of the systcm to �ne,ei fi�ture neec3s, inclu�ling evaluation of the City-owned drainfeld expansion Site • Tstiinate t_he potential for growth potential in the service area, including evaluating the i:easi I}i(ity �f expa��ding system capacity ° Ass�.ss the ilYapact of likely regulatory changes on the system, with cost impacts. � %�� ;: � Parks (45000) This budget includes personnel expenses for the part-time Recreation Supervisor and for seasonal employees for the ice rink and summer recreation programs. It assumes approximately the same type and number of programs in 2011 as in 2010. A seasonal position for grounds maintenance implemented in 2009 has been deleted, and the costs for .2 FTE of the proposed new part-time maintenance position have been added (see the Public Works Budget for more details.) The budget assumes that the city will NOT operate the Family Gym program in 201 l; the Scandia PTO is taking responsibility(reducing the expense in item 319, Other Services.) Events include Vinterfest and Taco Daze/Dodgeball (440, Events). Some event costs are offset by revenue. The proposed capital outlay is $2,500 for construction of signs at two parks (Hay Lake and the Lighted Ball Field.) A third sign is budgeted for Wind in the Pines, from the Parks Capital Improvement Fund.) The operating transfer is a contribution to the Equipment Replacement Fund for eventual replacement of the Zamboni (CIP Project #IR-002.) � Revenues to this budget are generally property taxes, with some revenue from participant fees and facilities rentals (primarily ice time.) The Parks Committee intends to seek some donation funds for the signs but no amount is budgeted at this time. � 20 ll/23/2010 2011 Draft Budget For December 7,2oi o Public Meeting GENERAL FUND 101 PARKS&RECREATION(45000) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 2,737 1,514 1,819 3,060 3,060 10,280 235.95% 104 Temp Employee Wages 9,162 11,330 17,632 16,679 16,679 8,258 -50.49% 121 PERA Coord.Employer Contribution 119 98 120 214 214 745 247.95% 122 FICAEmployerContribution 835 778 1,005 1,156 1,156 1,082 -6.44% 126 MEDICARE Employer Contribution 119 249 286 286 269 -6.08% 151 Workers Comp Insurance Premium 445 640 576 588 576 599 1.88% Total Personal Services 13,298 14,480 21,402 21,983 21,971 21,233 -3.42% Materials&Supplies 200 Office Supplies 50 50 50 203 Printed Forms&Papers 406 309 450 409 450 210 Operating Supplies 1,760 863 2,371 2,000 1,000 2,000 212 Fuel 212 222 150 150 158 5.00% 223 Building Repair&Supplies 832 113 500 500 500 240 Small Tools 8 Minor Equipment Total Materials&Supplies 2 592 1 594 2,902 3,150 2,109 3,158 0.24% Contractual Services 303 Engineering Services 1,497 312 Planning Services 6,151 4,000 1 313Committee8�CommissionReimburs 1,460 1,860 2,040 2,160 2,160 2,160 3190therServices 2,362 1,544 2,654 4,180 4,180 3,100 -25.84% 2 321 Telephone 816 322 Postage 145 200 340 Advertising 244 50 -100.00% 353 Sales Tax 311 50 50 50 361 Insurance 4,751 4,682 2,519 2,831 5,254 1,735 -38.71% 381 Utilities 3,724 3,595 4,133 4,447 4,447 4,567 2.70% � 384 Refuse Disposat 2,464 3,250 3,652 3,550 2,800 3,200 -9.86% 401 Bldg Maintenance 8,610 80 500 403 Improvements other than Bldg 500 500 -100.00% 404 Machinery 8 Equipment Repair 837 1,301 1,000 1,000 1,000 406 Grounds Care 133 173 438 Misc Contractual 700 439 Refunds Issued 2,183 713 872 300 500 500 66.67% 440 Events 1,042 440 685 2,500 2,500 2,000 -20.00% 3 Total Contractuai Services 26,583 17,338 27,477 21,568 23,616 23,012 6.70% Capital Outlays 530 Capital Improvements other than Bldgs 7,500 2,500 4 Total Capital Outlays 7,500 2,500 Transfers 720 Operating Transfers 1,355 1,199 2,444 2,444 3,755 53.64% Total Transfers 1,355 1,199 2,444 2,444 3,755 53.64% Total Park&Recreation(45000) 42,473 34,768 60,479 49,145 50,140 53,657 9.18% 1. SHIP Grant-trail Planning 2. Eliminate Open Gym Program--will be operated by PTO 3. Vinterfest($1000)Dodgeball/Taco Daze($1000) 4. Park Signs for Hay Lake,Lighted Ballfield (sign for Wind in the Pines in Parks Capital Fund) � i , � 1 of 1 PARKS 4:21 PM 11/23/2010 2011 D►'aft Budget For December 7,2010 Public Meeting � GENERAL FUND 101 PARKS&RECREATION(45000) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement 46,444 36,818 52,318 43 669 41 446 44,307 Total PropertyTaxes 46,444 36,818 52,318 43,669 41,446 44,307 Intergovernmental Revenues 33640 Other Grants 1,000 4,000 1 Total Intergovernmental Aid 0 0 1,000 4 000 Charges for Services ' 34750 Facilities Rental 700 3,565 2,249 1,200 395 350 34790 Recreation Programs 11,184 6,537 8,116 4,075 5,837 5 000 Total Charges for Services 11,884 10,252 10,365 5,275 6 232 5 350 Other Income 36210 Interest Income 1,812 0 36230 Donations 500 8,655 700 1,120 0 2 36240 Insurance Refund 638 -15 36250 Misc.Refunds 71 5,506 Total Other Income 3,021 -15 14,161 700 1,120 0 Total Parks&Recreation Dept. 61,348 47,055 76,844 49,644 49 798 53 657 1.SHIP Grant-for trail planning 2. Open Gym Program eliminated- will be run by PTO in 2011 � � � . � 1 of 1 Parks 421 PM 11/23/2010 � Community Center (45180) This budget representing the costs for maintaining the Community Center Building and the "Annexi and part-time staffing for cleaning and monitoring events. This budget shares in the proposed new part-time Maintenance Worker position (.25 FTE.) (See the Public Works Department budget for more information.) Building Maintenance (401) has been reduced as we propose to use the new part-time position to perform some building maintenance and janitorial services now done by a contractor. We included $2,000 in this line item anticipating the need to replace three exterior doors. A $5,000 contractual expense for Grounds Care (406) is proposed to allow for re-landscaping the front of the building. Old shrubbery and mulch needs to be removed and new plantings installed. We would anticipate working with a local nursery for a professional evaluation and design, and supplementing with city labor as necessary to execute the plan. The proposed capital expense is $10,000 for replacement of flooring in the hall and common hallways of the building (CIP Project CC-001.) The floor is showing its wear and staff would hope to replace it with a material that would require less maintenance. Revenues to this fund include rental fees for the Community Center and the Annex, which is � leased to the Scandia Marine Lions Club. � 21 11/23/2010 2011 Drak Budget For December 7,2010 Public Meeting GENERAL FUND 101 COMMUNITY CENTER(45180) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Bud et Expdtrs Bud et Bud et Notes• Personal Services 101 Regular Wages&Salaries 2,600 4,450 1,770 4,000 2,100 10,030 150.75% 122 FICA Employer Contribution 130 163 65 155 130 560 261.20% 126 MEDICARE Employer Contribution 59 26 58 30 145 150.75% 151 Workers Comp Insurance Premium 173 177 173 180 1 65% Total Personal Services 2,730 4,672 2,034 4,390 2,434 10,915 148.64% Materials&Supplies 210 Operating Supplies 7,000 3,518 5,224 5,000 6,400 5,000 223 Building Repair&Supplies 2,500 3,825 956 2 500 1 100 2 000 -20 00% Total Materials 8 Supplies 9,500 7,343 6,179 7,500 7,500 7,000 -6.67% 1 Contractual Services 321 Telephone 550 ' 334license/CDL 1,000 910 910 660 910 910 37.88% 361 Insurance 3,300 2,895 1,700 2,210 2,029 1,789 -19.05°/a 381 Utilities 10,800 10,243 11,855 11,295 11,295 11,600 2.70% 384 Refuse Disposal 1,500 1,498 1,402 1,392 1,400 1,400 0.57% 385 Sewer Pumping&Maintenance 400 7,652 5,134 1,000 1,000 1,000 401 Bldg Maintenance 14,000 13,626 13,023 14,000 14,000 9,500 -32.14% 2 404 Machinery&Equipment Repair 67 314 #DIV/0! 406 Grounds Care 1,000 84 5,000 #DIV/0! 3 407 Well Repair&Maintenance 2,012 957 2,500 #DIV/0! 4 438 Misc Contractuai 980 353 353 #DIV/0! 439 Refunds Issued 940 1,060 #DIV/0� Total Contractual Services 32,550 40,907 36,707 30,557 30,987 33,699 10.28% Capital Outlays 520 Capital Improvements to Bldgs 10 000 5 Total Capital Outlays 10 000 #DIV/0� Total Community Center(45180) 44,780 52 922 44 920 42 447 40 921 61 614 45 16% 1.Reduce operating costs by re-examining services 8 suppliers(i.e.Ameripride) 2. Utilize staff for daily maintenance tasks(assumes new PT position)&$2,000 three steel exterior doors replaced 3. Landscaping 4. Abandon well(50°/a match with Health Dept.Grant) 5. Flooring Replacements(CIP Project CC-001) � ,-� ! � �, , �. 1 of 1 CENTER 2:47 PM 11/22/2010 2011 Draft Budgef For December 7,20�0 Public Meeting � GENERAL FUND 101 COMMUNITY CENTER(45180) REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washington Cty.Tax Settlement 26 179 36 785 35 242 26 422 25 077 49 88g Total Property Taxes 26 179 36 785 35 242 26 422 25 077 49 889 Intergovernmental Revenues 33422 Other State Grants&Aids 685 1,250 Total Intergovernmental Aid 0 685 0 0 0 1 250 Charges for Services 34301 Damage Repairs 2,770 0 34740 Coffee Sales 30 20 25 25 25 25 34750 Facilities Rental 10,807 15,467 10,490 16,000 12,570 10,450 34760 Cleanin Fees 90 50 40 0 Total Charges for Services 13 697 15 537 10 555 16 025 12 595 10 475 Other Income 36210 Interest Income g52 � � 36230 Donations 10 121 230 0 36240 Insurance Refund 510 36250 Misc.Refunds 213 217 16 Total Other Income 1,585 338 16 0 230 0 Total Community Center Dept. 41 460 53 345 45 813 42 447 37 902 61 614 � � .-�� i _ � .k,.%�,; 1 of 1 CommCtr 2:56 PM 11/22/2010 � DEBT SERVICE FUNDS BUDGETS Expense and revenue budgets were prepared for three debt service funds. Revenues ($383,632) will exceed expenses ($351,913) by$31,719, which will be added to reserves. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds. � � 22 11/23/2010 2011 Draft Budget For December 7,20�0 Public Meeting DEBT SERVICE FUNDS EXPENSE BUDGET � 2007 BLACKTOP(FUND 307) 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Bud et Expdtrs Bud et Bud et Notes Debt Service 601 Long Term Debt Principal 250,000 135,000 135,000 135,000 135,000 611 Long Term Debt Interest 32,178 55,211 46,038 41,043 41,043 35,980 -12.34% Statutory 5%Covera e Requirement 8 802 8 802 8 549 -2 87% Total Debt Service 32,178 305,211 181,038 184,845 184,845 179,529 -2 88% Contractual Services 620 Fiscal Agent Fees 4 553 #DIV/0� Total Contractual Services 4,553 #DIV/0� Transfers 720 Operating Transfers #DIV/0� Total Transfers #DIV/0� Total 2007 Blacktop(307) 36,731 305,211 181 038 184 845 184 845 179 529 -2 88% FIRE HALLIPUBLIC WORKS(FUND 310) 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Bud et Expdtrs Bud et Bud et Notes Debt Service 601 Long Term Debt Principal 75,000 745000 85,000 90,000 90,000 95,000 5.56% 611 Long Term Debt Interest 45,035 41,135 26,140 23,293 23,293 20,143 -13.52% Statutory 5%Coverage Requirement 425 5 665 5 665 5 757 1 62% . TotalDebtService 120,035 111,140 118,958 118,958 120900 163% Contractual Services 620 Fiscal Agent Fees 403 425 425 -100 00% Total Contractual Services 403 425 425 -100 00% Transfers 720 Operating Transfers #DIV/0� Total Transfers #DIV/0� Total Fire Hall/Public Works(310) 120,035 403 111 140 119 383 119 383 120 900 1 27% 2010 EQUIPMENT CERTIFICATES(FUND 311) 2011 Change Proposed '10-'11 Account Description Bud et Bud et Notes Debt Service 601 Long Term Debt Principal 40,000 611 Long Term Debt Interest 9,020 Statutory 5%Coverage Requirement 2 464 Total Debt Service 51 484 Contractual Services 620 Fiscal Agent Fees Total Contractual Services Transfers 720 Operating Transfers Total Transfers Total 2010 Equipment Certificates 51 484 � Total Debt Service 156,766 305,614 292,178 304,228 304 228 351 913 ; , ' ` � 1 of 1 DEBT 2:47 PM 11/22/2010 2011 Draft Budget For December 7,2010 Public Meeting � DEBT SERVICE FUNDS REVENUE BUDGET 2007 BLACKTOP(FUND 307) 2007 2008 2009 20'l0 20'l0 20'11 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Bud et Revenue Revenue Notes Taxes 31000 Washington Cty.Tax Settlement 42 000 �74 816 184 845 184 845 179 529 Total Property Taxes 0 42 000 174 816 184 845 184 845 179 529 Other Income 36100 SpecialAssessments 0 98,925 35,377 31,640 28,482 36210 Interestlncome 0 -1,647 620 634 1,284 1,602 36250 Misc.Refund _��g Total Other Income 0 97,278 35 281 32 274 1 284 30 084 Other Financing Sources 39200 Interfund Operating Transfer 32,178 212,396 39300 Bond Proceeds 0 0 Total Other Financinp Sources 32 178 212 396 0 0 0 0 Total 2007 Blacktop(307) 32 1�8 351 674 210 097 217 119 186 129 209 613 FIRE HALL/PUBLIC WORKS(FUND 310) zoo� zooa 2oos 20�0 20�0 2oii Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Budqet Revenue Revenue Notes Taxes 31000 Washinqton Cty.Tax Settlement 99 987 127 717 106 777 118 958 118 958 120 900 Total Property Taxes 99 987 127 717 106 777 118 958 118 958 120 900 Other Income 36210 Interestlncome 6,377 3583 1,796 1 585 �804 1 635 � TotalOtherincome 6,377 3,583 1,796 1585 1804 1635 Total Fire HalUPublic Works Bond(310) 106 364 131 300 108 573 120 543 120 762 122 535 EQUIPMENT CERTIFICATES(FUND 311) 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Budqet Revenue Revenue Notes� Taxes 31000 Washington Cty.Tax Settlement 51 484 Total Property Taxes 0 0 0 0 0 51 484 Other Income 36210 Interest Income � Total Other Income 0 0 0 0 0 0 Other Financing Sources 39200 Interfund Operating Transfer 39300 Bond Proceeds 0 0 Total Other Financinq Sources 0 0 D 0 0 0 Total Fire Truck Equipment Certificates 0 0 0 0 0 51 484 Total Debt Service 138,542 482 974 318 670 337 662 306 891 383 632 � ,\ �� f�/'.. 1 0 1 DEBT REVENUE 2:03 PM 11/22/2010 � � � DMSl ODraft CITY Oi�'SCANDIA,MINNESOTA Summary of Outstanding Bond Issues _. 'E'ofal Bond Paynients-:Tliree Bond Issues: . Revenue:9odr¢cs Cash Flitw: Statutory Total Special Tax Interest Cash Ma Year Principal Coupon Interest Payment 5%Cov'g Required Rates Assessments Levies Earnings Balance 293,OS l - 2010 225,000 - 64,335 289,335 14,467 303,802 0 29,754 247,000 2,931 268,934 - 20ll 230,000 - 62,223 292,223 14,30C 30G,529 0 28,482 298,484 2,G89 292,0(0 - 2012 275,000 - 52,925 327,925 l C,39C 344,321 0 27,209 284,20g 2,921 262,077 - 2013 275,000 - 42,934 317,934 15,897 333,830 Q 25,937 283,1 16 2,C21 239,920 - 2014 275,000 - 32,643 307.643 15,382 323,025 0 24,665 271,R77 2,399 215,43C - 2015 275,000 - 21,88g 29C,888 14,g44 311,732 0 23,392 2G2,491 2,074 192,0(1 - 2016 165,000 - 10,898 175,898 8,795 1�4,G92 0 22,120 I10,000 59G 52,480 - 2017 125,000 - 5,125 13Q125 6,506 136,631 0 20,847 106,000 462 41,028 - 2018 0 - 0 0 0 0 0 0 0 0 0 1,845,000 292,969 2,137,969 106,593 2,244,562 0 202,406 1,863,176 16,692 (1) (2) (3) (4) (5) (�) (�) (8) (9) (10) ,_,,� (1) [ndicates the tota)Principal payment due annually for all tluee bond issues. (2) lndicates the total Interest payment due anmially for all tiv-ee bond issues. �---' (3) Principai and Interest payments due annually for all three bond issues. (4) Indicates the Statutory 5%debt service coverage requirement for General Obligation debt(as per Minnesota Statutes§475). (5) Combines the Payment and the 5%Coverage columns for total annual payment requirement. (6) Indicates the annual anticipated water rates and sewer rates as a revenue source. (7) Indicates the annual antacapated special assessraents as a revenue source. (8) Indicates the annual anticipated tax levies as a revenue source. (9) Indicates the annual anticipated level of interest earnings(at 1,0°�0)on the debt service Fuud Balance as a revenue source. (10) Indicates the yearend annual debt service Fund Balance following payment of Principal and Interest from expected revenue sources. Northland Securities,Inc. Dated: 8/iR/2010 Page: 1 � � � DMS l ODraft 685M G.O.Building Crossover Refunding Bonds of 2005(Fund#310) Callable 12-1-13 @ 100 Totel .: ;$pecja[ :`; Tax Fnterest::: �iind Mo::Year �c�nct ai . Coci ion. ��ter�c.t::: . ha ent:: 5°fo Cou' : f�e uired : Year Rdtes Assessi�ients: Lev�es : �at�nin s - Balanc� p .. 1 Yr?a .. � 9 �. ... 164,575 12 2010 90,000 3.50% 23,293 113,293 5,6C$ 118,957 2010 0 0 106,000 1,64(i 153,264 12 2011 95,000 3.65% 20,143 115,143 5,757 120,900 2011 0 0 106,000 1,533 139,897 12 2012 100,000 3.80°/a 16,675 116,G75 S,A34 122,509 2012 0 0 106,000 1,399 124,7R7 12 2013 100,000 3.95%, 12,375 112,875 5,644 118,519 2013 0 0 10G,000 1,248 113,516 12 2014 105,000 4.10% R,925 113,925 5,696 119,621 2014 0 0 106,000 1,135 101,030 12 2015 110,000 4.2Q"/o 4,620 114,620 5,731 120,351 2015 0 0 10G,000 92G 87,605 600,000 86,530 686,530 34,327 720,857 0 0 636,000 7,886 C`, The Building Crossover Refunding Bonds of 2005 were issued for a total Principal amount of$685,000. Final bond payment is scheduled for December of 2015. Bond proceeds refiuided �:� tl�e 2009 through 2015 maturities of the G.O.Building Bonds of 2000(which financed the Fire Hall/Public Works building). The Uonds are payable solely from annual tax levies and are �"�' additionally secured by unlimited ad valorem taxes. The early call feattu-e becomes effective December 1,2013. �-�� Recommendation: Based upon the current cash balance,the final tax levy could be reduced to$20,000,still producing a positive cash flow upon final mTturity of this issue. �� Northland Securities,lnc. Dated: 8/18/2010 Page: 2 � � � DMSIODrah 1,430M G.O.Improvement Bonds of 2007,Series A(Fund#307) Callable 12-1-15 @ 100 Cotnl Spec�al . Tax tiiYerest �'a�id Mo,,Yea�. . 1?rihc�pa:(: Coiijion - .]nierest : Paym�nt: 5%�bug- Reqw�ed Year Rates Assessi�Ye�its ;: Lewes Cfiii�ittgs :. �alance 12R,476 12 2010 135,000 3.75°/a 41,043 17G,043 8,R02 184,845 2010 0 29,754 141,000 1,285 115,C70 12 2011 135,000 3.80% 35,980 170,980 8,549 179,529 2011 0 28,482 141,�00 I,157 IOC,779 12 2012 135,000 3.88% 30,850 165,850 8,293 174,143 2012 0 27,209 131,000 1,068 )1,914 12 2�13 135,000 3.88% 25,619 160,619 8,031 168,650 2013 0 25,937 131,000 919 81,120 12 2014 130,000 4.00"/� 20,388 150,388 7,519 157,907 2014 0 24,CG5 121,000 811 69,6A9 12 2015 125,000 4.00% 15,188 140,188 7,009 147,197 2015 0 23,392 113,000 697 59,581 12 2016 ]25,000 4.05% 10,188 135,188 G,759 141�947 2016 0 22,120 110,000 596 50,350 12 2017 125,000 4.10% 5,125 130,125 6,SOC> 136,631 2017 0 20,447 10�,000 462 41,02g 1,045,000 184,379 1,229,379 61,469 1,290,848 0 202,406 994,000 6,994 ';-' The lmprovement Bonds of 2007,Series A were issued for a total Principal amount of$1,430,000. Final bond payment is scheduled for December of 2017. Bond proceeds financed `--` the 20Q7 road improvement project. The bonds are payable from special assessments,annual tax levies and are additionally secured by unlimited ad valorem taxes. The early call feature becomes effective December 1,2015. �,� Recommendation: Based upon the cuttent cash balance,the final tax levy could be reduced to$65,000,still producing a positive cash flow upon final maturity of this issue. Northland Secm•ities,Inc. Dated: 8/18/2010 Page: 3 � � ! DMSI ODraft 200M G.O.Certi6cates of Indebtedness of 2010 Noncallable . ?otal, : . . S:pecial : Tax 1,nterest .::: Eund Mo Year Pr�ncipal:; Coi[pbn fntetetiC : PeyuiCiit; 5%�Cvv'g:: lte uireti - Year R9tes Atis�ssrtients: Lev�es ��rnit� s E3alanCe 9 g 0 2 2010 0 0.00% 0 0 0 0 2010 0 0 ' 0 0 0 2 2011 0 2.20% 6,100 (,100 0 6,100 2011 0 0 51,484 0 45,384 2 2012 40,000 2.20% 5,400 45,400 2,270 47,670 2012 0 0 47,203 454 45,376 2 2013 40,000 2.60% 4,440 44,440 2,222 46,662 2013 0 0 4G,]16 454 45,284 2 2014 40,000 2.95% 3,330 43,330 2,1C7 45,497 2014 0 0 44,877 453 45,117 2 2015 40,000 3.30% 2,080 42,080 2,104 44,184 2015 0 0 43,491 451 44,875 2 2016 40,000 3.55% 710 40,710 2,036 42,746 2016 0 0 0 0 2,130 200,000 22,060 222,060 10,798 232,858 0 0 233,176 1,812 �� :�� The Certificates of Indebtedness of 2010 was issued for a total Principal amount of$20Q000. Final bond payment is scheduled for Febntary of 2016. Bond proceeds finance�l the purchase \ of a Fire Rescue truck. The bonds are payable solely from annual tax levies and are additionally secured by wilimited ad valorem taxes. This issue does not have an early call feature. �� „� Recommendation: Provided annual tax levies are received as indicated,no special action by the City Council is required regarding this bond issue. � `�_ Northland Securities,Inc. Dated: 8/I8/20I0 Page: 4 � CAPITAL IMPROVEMENT FUND BUDGET The proposed expenditures from the Capital Improvement Fund in 2011 is a study of city meeting and office space needs (CIP Project# A-001, $18,000) and a$10,000 transfer to the Equipment Replacement Fund, needed to balance that budget. The proposed revenue to this fund is $38,500 from the property tax levy. The projected fund balance at the end of 2010 is $195,092 and $207,604 at the end of 2011. � � 23 11/23/2010 2011 Drak Budget For December 7,zo�o Public Meeting CAPITAL IMPROVEMENTS(FUND 401) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Bud et Expdtrs Bud et Bud et Notes: Contractual Services 308 Other Professional Services 5,833 18,000 #DIV/0! 1 312 Planning Services 2,051 3,950 #DIV/0! 438 Misc Contractual #DIV/0! Total Contractual Services 2,051 3,950 5,833 18,000 #DIV/0! Capital Outlays 520 Capital Improvements to Bldgs 800 60,000 39,315 -100.00% 2 530 Capital Improvements other than Bldgs 5,239 13,021 #DIV/0! 540 Heavy Machinery Capital #DIV/0! 550 Motor Vehicles Capital 14,084 #DIV/0! Total Capital Outlays 20,123 13,021 60 000 39,315 -100.00% Transfers 720 Operating Transfers 28,700 10 000 #DIV/0! Total Transfers 28,700 10,000 #DIV/0! Total Capital Improvements(401) 30,751 24,072 18 854 60 000 39,315 28 000 -53.33% Notes: 1. Meeting/Office Space Study(CIP Project A-001) 2. SalUSand Storage Shelter(CIP Project PW-011) � � .<'i;=� � � . ,<, 1 of 1 CAP IMPROVE 2:47 PM 11/22/2010 2011 Dfaft Budget For December 7,2010 Public Meeting � CAPITAL IMPROVEMENTS FUND 401 REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes Taxes 31000 Washington Cty.Tax Settlement 48 190 524 237 30 000 30 000 38 500 1 Total Property Taxes 48 190 524 237 30 000 30 000 38 500 Intergovernmental Revenues 33401 LGA 1,717 12,567 0 Total Intergovernmental Aid 1,717 12 567 0 0 0 0 Other Income 36210 Interest Income 8,139 4,769 2,210 3,925 2,233 2,012 Total Other Income 8,139 4,769 2,210 3,925 2,233 2,012 Other Financing Sources 39200 Interfund Operating Transfer Total Other Financing Sources 0 0 0 0 0 0 Total Capital Improvements Fund 403 58,047 17 860 2 447 33 925 32 233 40 512 1. Budget contingency,if revenue is available � � :�. `�'�� <`%� 1 of 1 CAP IMP REVENUE 4:19 PM 11/22/2010 � PARK CAPITAL IMPROVEMENT FUND BUDGET This budget includes proposed 2011 expenses of$14,300 for two multi-year projects listed in the CIP: Lilleskogen, PR-001 and Wind in the Pines, PR-002. No new revenues are anticipated as subdivision activity, and therefore park dedication fee revenue, has halted due to the economy. The projected fund balance at the end of 2010 is $16,320 and $3,287 at the end of 2011. � � 24 I 1/23/2010 2011 Draft Budget For December 7,2010 Public Meeting PARK CAPITAL IMPROVEMENTS(FUND 404) EXPENSE BUDGET 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Budget Notes: Contractual Services 303 Engineering Services 13,950 #DIV/0! 312 Planning Services 13,991 #DIV/0! Total Contractual Seroices 13,991 13,950 #DIV/0! Capital Outlays 530 Capital Improvements other than Bldqs 2,495 9,543 12,300 4,800 14,300 16.26% 1 Total Capital Outlays 2,495 9,543 12,300 4,800 14,300 16.26% Total Dept.Fund 404 16 486 23,493 12,300 4,800 14,300 16.26% 1. Lilleskogen(CIP Project PR-001) 2011-Wetland Restoration(depends on grant revenue) 2. Wind in the Pines(CIP Project PR-002) 2010--Site Survey and Boundary Markers 2011--Park Sign(s) � � :� �� -f 1 of 1 PARK CAP IMPROVE 2:47 PM 11/22/2010 2011 Draft Budget For December 7,2010 Public Meeting � PARK CAPITAL IMPROVEMENTS FUND 404 REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Notes: Intergovernmental Revenues 33640 Other Grants 12,300 1 Total Intergovernmental Aid 0 0 0 0 0 12,300 Charges for Services 34780 Park Dedication Fees 42,000 4500 0 Total Charges for Services 42 000 4 500 0 0 0 0 Other Income 36210 Interest Income 1,097 898 293 0 267 36230 Donations 0 0 0 340 1,000 2 Total Other Income 1,097 898 293 0 340 1,267 Total Park Capital Improvements Fund 404 43 097 5 398 293 0 340 13,567 1.Grant for Lillesokogen Project 2.Donation for Park signs(Friends of Scandia Parks?) � � i //� ��,: fy 1 of 1 PARK CAP REV 2:03 PM 11/22/2010 � EQUIPMENT REPLACEMENT FUND BUDGETS Expenditures from the Equipment Replacement Fund are three CIP projects: a rear ditch mower replacement (PW-0007) for $15,000,replacement of the 1995 GMC pickup and plow (PW-014) for$27,500, and replacement of the Ford Dump Truck with Plow (PW-006) for $192,000. The pick-up truck replacement was not previously on the replacement schedule, but is proposed to be added in the current CIP update. The replacement of the dump truck is proposed to be moved up to 2011 due to recent mechanical problems that indicate immediate replacement is necessary. Revenues will be from $110,000 in transfers from operating budgets, and a $10,000 transfer from the Capital Improvement Fund. The budget does not reflect any revenues that might be realized from sale of old equipment. The budget for the dump truck replacement does include the trade-in of the old truck. The projected fund balance at the end of 2010 is $114,767 and $658 at the end of 2011. � � 25 11/23/2010 2011 Draft Budget For December 7,2oi o Public Meeting E(IUIPMENT REPLACEMENT(FUND 406) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Budget Notes: Contractual Services 304 Legal Services 2,536 #DIV/0! Total Contractual Services 0 0 0 0 2,536 0 #DIV/0! Capital Outlays 540 Heavy Machinery Capital 4,065 19,034 194,336 192,749 -100.00% 550 Motor Vehicles Capitat 21 365 42,664 234,500 #DIV/0! 1 Total Capital Outlays 0 25 430 61 699 194,336 192 749 234,500 20.67% Total Equipment Replacement Fund(406) 0 25 430 61 699 194 336 195 285 234,500 20.67% 1.CIP Projects PW-007 Ditch Mower Replacement and PW-014 Pickup w/Plow 1995 GMC Replacement and PW-006,Ford Dump Truck/Plow Replacement � � l "�." /\ � >, .� �- 1 of 1 EQUIP REPLACE 2:47 PM 11/22/2010 2011 Draft Budget For December 7,2010 I Public Meeting � EGlUIPMENT REPLACEMENT FUND 406 REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Revenue_ Revenue Revenue Notes: Taxes 31000 Washinqton Cty Tax Settlement 0 _ 0 Total Property Taxes 0 0 0 0 0 0 Other Income 36210 Interest Income 687 940 430 3,925 331 391 36260 Sale of Equipment 500 0 Total Other Income 687 940 930 3,925 331 391 Other Financing Sources 39101 Sale of General Fixed Assets 33,820 39200 interfund Operating Transfer 40,000 40,000 80,000 80,000 120,000 39350 Certificate of Indebtedness 200,000 200,000 Total Other Financing Sources 33 820 40 000 40,000 280,000 280,000 120,000 Total Equipment Replacement Fund 406 34 507 40 940 40 930 283,925 280,331 120,391 � � � 7 �� 1 of 1 EQUIP REPL 2:03 PM 11/22/2010 � 210 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. The draft 2011 budget shows little change from 2010. Some additional analysis will be necessary to determine whether any rate increases will be recommended. Revenues should exceed expenses in order to increase reserves (which have been deemed inadequate by the State Auditor.) � � 26 11/23/2010 2011 Draff Budget For December 7,20�0 Public Meeting 201 SEWER PROJECT(602) EXPENSE BUDGET � 2007 2008 2009 2010 2010 2011 Change Actual Actual Actual Adopted Estimated Proposed '10-'11 Account Description Expenses Expenses Expenses Budget Expdtrs Budget Notes: Contractual Services 311 PermitFees 505 855 855 855 855 321 Telephone 888 962 888 888 888 361 Insurance 2,948 1,075 1,938 2,000 1,299 2,570 28.51% 381 Utilities 2,210 1,353 1,625 1,600 1,600 1,600 386 201 Operation&Maintenance 34,408 58,892 24,650 32,825 32,825 48,450 47.60% 420 Depreciation Expense 30,000 30,000 30,000 5,500 5,500 5,500 2 438 Misc Contractual 16,000 -100.00% 3 439 Refunds Issued 420 #DIV/0! Total Contractual Services 69,566 93,132 60,030 59,668 42,967 59,863 0.33% Transfers 720 Operating Transfers 3 339 3 600 3 645 3,645 3,645 0.00% 1 Total Transfers 3,339 3,600 3,645 3,645 3,645 0.00% Total 201 Sewer Project(602) 70 080 96 471 63 630 63,313 46,612 63,508 0.31% 1.Transfer to General Fund for staff time&grounds care,postage&supplies 2.Add to depreciation for long term reserves 3. Operating reserve for pumping in future years � � ��? f�T �� af� 201 SEWER 2:47 PM 11/22/2010 2011 Drah Budget For December 7,20�0 Public Meeting � 201 PROJECT SEWER FUND 602 REVENUE BUDGET 2007 2008 2009 2010 2010 2011 Actual Actual Actual Adopted Estimated Proposed Account Description Revenue Revenue Revenue Budget Revenue Revenue 36100 Special Assessments 13,903 3,328 3,763 8,436 2,779 2,800 Other Income 36210 Interest Income 4,948 2,915 1,441 810 1,828 1,312 36250 Misc.Refunds �� Total Other Income 4,948 2,915 1,458 810 1,828 1,312 Proprietary Fund Revenues 34401 Sewer Charges 22,024 57,010 59,652 62,579 59,450 62,938 37250 Sewer Connection/Reconnection Fees 0 0 0 0 Total Proprietary Fund 22 024 57,010 59,652 62,579 59,450 62,938 Total 201 Project Sewer Fund 602 40 874 63 253 64,873 71,825 64,057 67,050 � � �`f ��..� 1 of 1 201 SEWER REV 2:03 PM 11/22/2010 � 12/2/2010 Purpose of Meeting? ❑ Purpose: to gather public comment �"g(;AND� on the City's budget, and the property taxes needed to pay for the Public Meeting expenditures in 2011 (formerly"Truth in Taxation Hearing') ❑ Meeting held in each taxing jurisdiction (county, city, school 2011 Budget district, etc.) December 7, 2010 ❑ Mandated by State Legislature ,.�. _::� What it is not... �i""`"., �.,_. �..,_. ❑ Not a hearing to discuss changes in _ -,_,,,.,_ - market value or classification of prOpertY � ., • classification and Value ❑ Board of equalization meetings held _ ��fo�mac�o� in the spring _ _- � .'' �� .. ,. _ ,.�.. Proposed '.'.,. City Tax City Budget Process Scandia's Budget ❑ June/July- staff drafts budgets ❑ General Fund ❑ August- Council workshops ■ Operations including Administration,Fire,Police, Planning&Building, Public Works,Parks, ❑ September 15- certify maximum Community Center,etc. property tax levy o Debt Service Funds ❑ November- county mails proposed ■ Street paving,Fire Hall/P Wks bonds. Equipment property tax statement Certificate(Fire Rescue Truck) ❑ December- Public meeting(s) ❑ Capital Funds ❑ December 28- certif final tax lev ■ Capital Improvement,Parks, Equipment Y Y Replacement (may flOt inCredSe) ❑ Enterprise Funds (201 Sewer) City of Scandia, 2011 Budget Meeting � 12/2/2010 General Fund Spending by Function, Proposed Spending General Fund, 2008, 2009, 2010 & Proposed 2011 By Category, 2011 s�oo,000 -- — Persona Transfers Services $600�000 Capital 6^/o Zg� $500�000 Outlays � i I l o�o ��`- $400,000 — — —� '� $300,000 ��--- ___ $200,000 — � $300,000 �2�� 0 Materials& �`� � Supplies ■2009 �r 0aA a�` F.<` ,�w � contrac�uai 6� ■2010 �c �a� Q Q �FF Services ■2011 °° w� 58% v`' Q� Budget Factors- Expenses Budget Factors- Capital Projects ❑ No wage increases ❑ Contractual street maintenance ($300k ❑ Some costs increasing faster than inflation compared to$250k in 2019) (insurance, fuel) ❑ Replacement of dump truck/plow ($192k) ❑ Zavoral Mining and Reclamation Project EIS ❑ Replacement of pickup/plow ($27.5) (approx. $200k) ❑ Mower replacement ($15k) ❑ Increase transfers to Equipment Replacement ❑ Meeting/office space study ($18k) Fund from $80k to$110k ❑ Community Center flooring ($lOk) ❑ .7 FTE Maintenance position ($llk net cost) ❑ Wind in the Pines Park Signage ($2k) ❑ Uptown Sewer master plan ($15k) ❑ Lilleskogen Park Wetland Restoration ($12.3k) Proposed 2011 Revenue, Budget Factors- Revenues All Sources & Funds ❑ State levy limit on property taxes ❑ Total proposed ❑ Interest eamings are down revenue: ,,.�,�o; � he pastevenues improving but lower than in .2,60$005 om 2010 si�s��{' � I ❑ No local government aid budget °°°°°,°°°'� ❑ City pays cost of state MVHCA (Est. $58,894 ■ Includes :=,.00,000• I � i� � in 2011, or 62% of levy increase) reimbursements for o000 ❑ Revenues will offset extra costs for EIS as EIS project, °° ', �i ' proposer reimburses city for contractual and borrowing, and > oo '�, , I staff CostS special levies for o � � f ❑ Ca ital ro�ects funded artiall b reserves MVHCA zoo, �oo, ,00, �o.. P p ) P Y Y unallotments (net about$115k) City of Scandia, 2011 Budget Meeting 3 12/2/2010 Scandia Residential Homestead Taxes, 2010 Compared to 2011 Your Proposed Property Tax Bill ❑ Will be affected by: ■ Valuation changes different than median(-12.6%) 2010 City 2011 ■ Classification changes Home Value Tax Proposed Change ■ Homestead credit($0 at$414,000 value) S1oo,o00 $222.73 $228.03 +2.a io ■ School district differences $150,000 $405.06 $ai3.o1 +2.o io • Watershed district differences ■ Other taxing districts(Metro Council,Mosquito ;250,000 $769.73 $782.97 +1.7 io Control,County HRA,Transit) ;500,000 $1,678.60 $1,678.30 -0.0°/ $750,000 $2,695.54 $2,727.24 +1.2% Source: Washington County City Share of Property Tax (2011) SCandia's ProI�ert Tax Rankin (ISD 831,Car-MarvSt.Croix WSD) r � � ❑ 2008 Property Tax on Average Value Home, Cities&Towns over 2,000 Population ISD 833 31.1� ■ $366,273 Avg. Market Value cav ■ Countytaxes: 23/26 32.9% ■ City taxes: 85/117 ■ School taxes: 54/61 (FL) ■ Special district taxes: 53/79 ■ Total local taxes before state credits: 109/117 Other c��r 6.3% ■ Total local taxes after state credits: 106/117 29.7% E �o_,r �„r.,,, ,„�„s Source: Minnesota Citizen's League Scandia's Property Tax Ranking Next Steps ❑ 2008 Property Tax on Average Value Home, ❑ Open hearing for comments and Cities&Towns over 2,000 Population, questions Metro Smaller Cities ❑ Adoption of 2011 budget and tax ■ $366,273 Avg.MarketValue 2/24 ■ Countytaxes: 8/9 levy, and 2011-2015 Capital ■ Citytaxes: 21/24 Improvement Program (CIP) at ■ Schooltaxes: 14/18(FL) regular Council meeting on ■ Specialdistricttaxes: 15/22 Tuesday, December2l, 2�1� ■ Total local taxes before state credits: 24/24 ■ Total local taxes afterstate credits: 23/24 (7:00 p.m.) Source: Minnesota Citizen's League City of Scandia, 2011 Budget Meeting 5