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2. 2009 Budget � . ,I, . +►.� � � .z, ��,,,,�--�--��� ��`` � �/ /- `-°� -...,� �;/ �� , ' � •�'�� - � �I'1 a�'w � � SC�A►NDIA Memo � . To: Mayor and City Council From: Anne Hurlburt,City Administrator Date: May 1,2009 Re: 2009 Budget Information for Discussion at May 5,2009 Special Meeting As you all are aware, Scandia can expect to lose some or all of its reimbursements for the state Market Value Homestead Credit(MVHC)in 2009. The amount is still unknown,but the most recent estimate (from House Research)was$63,679. Because we may not know the full extent of the impact of the state budget until mid-summer,it is important to begin plaruung for absorbing this revenue loss now. To help absorb the expected loss of MVHC,cuts from the General Fund(supported by property tax revenue)would be needed. As requested by the Council, I have prepared a list of possible reductions in the 2009 General Fund budget for your discussion. A spreadsheet listing each budget line item,sorted by department and object code,is attached. The list can be summarized as follows: • Capital purchase� Significant capital purchases in the General Fund budget include the Fire Department vehicle($5,000 net cost),Public Works Department asphalt patching equipment ($10,000). The Parks Department budget includes$5,000 for skate park equipment replacement which can now be eliminated because of the donation from the Lions Club. The Fire Department vehicle purchase assumed securing donations for 2/3 of the purchase price. These purchases could be eliminated from the budget,or they could be funded from reserves in the Capital Improvement Fund(current balance=$212,140.) The budget shows expenditures of$23,000 from this fund in 2009(replacement of the civil defense siren.) I do not recommend cutting the asphalt patching equipment. It is a basic piece of equipment that the Public Works Department neads for effective and efficient road maintenance. • Equipment Replacemenz The fund is scheduled to receive$40,000 in transfers from the General Fund(property tax revenue)in 2009. The City could choose to reduce or eliminate the transfers. The budget shows expenditures of$25,000 from this fund in 2009(replacement of the John Deere Tractor/mower.) This reserve is significantly underfunded,with major purchases scheduled in 2010. (Cuirent balance is$50,016.) However,debt financing may be available for equipment purchases. 1 • Professional Services The Planning and Building Department budget includes$50,000 for ordinance updates required by the new Comprehensive Plan. It may be possible to delay some of this work(beyond what has already been assumed in the budget)and reduce the funds allocated to this project. (This work originally had a $100,000 budget estimate.) I have also compared the budgets for Engineering Services and Legal Fees with actua12008 expenses, and find that some reductions could also be made in those line items($10,000 and$5,000, respectively.) • Contractual Road Maintena�zce and Repairs The Public Works Department budget includes $204,000 for contractual road maintenance in 2009. Based on the Pavement Management Study, we know this is an inadequate level of funding. But the level of effort for 2009 could be reduced. 'The spreadsheet shows a 10%reduction($20,000) for discussion purposes. • City Coiatribution to Fire ReliefAssociatio��. The city's contribution to relief association reserves could be reduced to the statutory minimum of$44,546,for a budget reduction of $30,454. • Insuranc� The actual property and liability insurance premiums for 2009 were lower than the estimates we received for the budget. A net reduction of$5,553 can be made to the insurance line item across 6 deparhnent budgets. • FueL When the 2009 budget was drafted,there were dire predictions for fuel cost increases. Based on the more recent experience,and looking at the actual fuel consumption in 2008,the Public Works fuel budget can be reduced by$10,000. � Office Supplie� Based on 2009 actual expenses,office supply budgets in two departments can be reduced by a total of$2,150. Small savings are probably possible in many budget categories and can be accomplished by frugal spending on the part of staff and the Council. However,some other line items may have been underestimated,so we will need to monitor carefully. We may also see some unbudgeted revenue increases. For example,staff costs incurred for preparation of the Zavoral EIS,and staff costs for inspections of gravel mines,will be billed back to the projects. I expect this to generate several thousand dollars in reimbursements. However,they may be offset by reductions in other areas so I would not recommend increasing the revenue budget at this time. Also attached for your reference are the adopted revenue budgets for 2009,in case you did not retain your copy from the December adoption hearing. If there is any other information you would like to have for the May 5 meeting,please let me know. 2 Possible Budget Adjustments for Discussion May 5,2009 Reduce Fund De artment Acct Descri tion Ex nse b : Revenue Net Notes 101 41000 Administration 200 Office Su lies $2,000 $2,000 Reduce to 2008 Actual 101 41000 Administration 304 Le al Fees $5,000 $5,000 Closer to 2008 Actual 101 41000 Administration 361 Insurance Liabili /Pro e $290 $290 Reduce bud et to actual 2009 ex ense 101 41910 Plannin &Buildin 200 Office Su lies $150 $150 Reduce to 2008 Actual 101 41910 Plannin &Buildin 312 Plannin Services $25,000 $25,000 Reduce level of effort/dela ordinance updates 101 41910 Plannin &Buildin 361 Insurance Liabili /Pro e $130 $130 Reduce bud et to actual 2009 ex ense 101 41910 Plannin 8 Buildin 720 O eratin Transfers $450 $450 Eliminate transfer to E ui ment Re Iacement Fund 101 42200 Fire 325 Ci Match Fire Relief $30,454 $30,454 Reduce to Statuto minimum $44,546 101 42200 Fire 361 Insurance Liabili /Pro e -$1,115 -$1,115 Increase bud et to actual 2009 ex ense 101 42200 Fire 550 Motor Vehicles Capital $15,000 -$10,000 $5,000 Command vehicle;could move to Capital Improvemetn Fund 101 42200 Fire 720 O eratin Transfers $23,571 $23,571 Eliminate transfer to E ui ment Re lacement Fund 101 43000 Public Works 212 Fuel $10,000 $10,000 Overestimated fuel consum tion, redicted rice 101 43000 Public Works 303 En ineerin Services $10,000 $10,000 Reduce unreimbursed en ineerin services 101 43000 Public Works 361 Insurance Liabili /Pro e $3,027 $3,027 Reduce bud et to actual 2009 ex ense 101 43000 Public Works 405 Contractual Road Maintenance and Re airs $20,000 $20,000 10%reduction in contractual re airs 101 43000 Public Works 540 Heavy Machinery Capital $10,000 $10,000 Pothole patch equiqument;could move to Capital � Imrprovemetn Fund * 101 43000 Public Works 720 O eratin Transfers $14,780 $14,780 Eliminate transfer to E uipment Replacement Fund 101 45000 Parks and Recreation 361 Insurance Liabili /Pro e $2,081 $2,081 Reduce bud et to actual 2009 ex ense 101 45000 Parks and Recreation 530 Ca ital Im rovements other than Land $5,000 $5,000 Skate ark E ui ment 101 45000 Parks and Recreation 530 Ca ital Im rovements other than Land $7,500 -$7,500 $0 Amend er Lion's donation-inc 101 45000 Parks and Recreation 720 O eratin Transfers $1,199 $1,199 Eliminate transferto E ui ment Re lacement Fund 101 45180 Communi Center 361 Insurance Liabili /Pro e $1,140 $1,140 Reduce bud et to actual 2009 ex ense $168 157 5/1/2009 8:29 AM 2009 Adopted Budget 2009 Proposed Expenditure Budget Summary by Fund and Department Personal Materials 8 Contractual Capital Fund Dept. Description Services Supplies Services Outlays Debt Service Transfers Total 101 41000 Administration& Finance $166,146 $9,500 $172,072 $347,719 41110 City Council $17,883 $2,000 $19,883 41410 Elections $495 $495 41910 Planning& Building $83,303 $3,280 $112,894 $400 $450 $200,327 42000 Police $117,366 $117,366 42200 Fire $81,772 $46,875 $164,706 $15,000 $21,220 $23,571 $353,144 43000 Public Works $170,466 $79,202 $311,823 $10,000 $14,780 $586,271 43210 Uptown Water&Sewer $27,030 $27,030 45000 Parks $25,515 $3,650 $32,081 $5,000 $1,199 $67,445 45180 Community Center $5 258 $6 500 $44 893 $56 651 General Fund Total $550,343 $149,007 $985,360 $30,400 $21,220 $40,000 $1,776,330 304 2004 Blacktop $247,920 $247,920 307 2007 Blacktop $181,038 $181,038 310 Fire Hall/Public Works $111,140 $111,140 Debt Service Funds Total $540,098 $540,098 401 Capital Improvements $23,000 $23,000 404 Parks Capital Improvements $15,000 $25,000 $40,000 406 Equipment Replacement $25 000 $25 000 Capital Funds Total $15 000 $73 000 $88 000 602 201 Sewer $62,729 $3,600 $66,329 Enterprise Funds Total $62 729 $3 600 $66 329 All Funds, Total Expenditures $550 343 $149,007 $1 063 088 $103 400 $561 318 $43 600 $2 470 756 1 of 1 EXPENSE SUMMARY 6:32 PM 4/29/2009 2009 Adopted Budget � GENERAL FUND 101 ADMINISTRATION 8� FINANCE (41000) 2006 2007 2008 30-Sep 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed 'OS-'09 Account Description Expenses Expenses Budqet Expdtrs Expdtrs Bud et Budqet Notes• Perso�al Services 101 Regular Wages 8 Salaries 68,654 116,862 132,480 96,906 134,707 136,156 2.77% 121 PERA Coord.Employer Contribution 4,427 7,712 8,611 6,299 8,611 9,191 6.73% 122 FICA Employer Contribution 6,201 9,439 8,214 6,149 8,214 8,442 2.77% 126 MEDICARE Employer Contribution 1,921 1,241 1,921 1,974 2.77% 131 Health Insurance Employer Contributi� 6,091 7,848 5,524 7,728 8,364 6.57% 133 Life Insurance Employer Paid 873 646 625 476 640 640 2.37% 134 Disability Insurance Employer Paid 221 439 474 356 550 613 29.37% 151 Workers Comp Insurance Premium 1,174 1,237 1 100 697 767 -30.30% Total Personal Services 81,551 142,425 161,273 116,950 163,068 166,146 3.02% Materials&Suppiies 200 Office Supplies 9,599 8,279 7,000 1,674 3,000 7,000 203 Printed Forms 8 Papers 1,500 554 1,500 2,000 33.33% 2 210 Operating Supplies&Equipment 12,480 500 163 500 Total Materials&Supplies 22,080 8,279 9,000 2,392 4,500 9 500 5.56% Contractual Services 300 Assessor 27,050 25,556 28,000 22,884 28,000 28,000 301 Auditing&Accounting 14,148 15,818 20,000 23,395 23,395 21,000 5.00% 304 Legal Services 55,014 50,802 40,000 25,368 40,000 40,000 306 Personnel Testing&Recruitment 13,269 308 Other Professionat Services 5,769 625 625 650 #DIV/0! 4 309 Software Support&Maintenance 2,250 4,528 4,000 2,816 3,484 3,500 -12.50% 313 Committee&Commission Reimburs 260 480 180 480 480 3 314 Animal Control 1,213 2,429 1,200 1,353 1,900 1,900 58.33% 316 Conference&Seminars 1,050 240 500 750 -28.57% 317 Employee Training 4,021 750 105 500 750 319 OtherServices 319 174 1,500 927 1,100 1,200 -20.00% 321 Telephone 3,151 4,081 4,750 2,570 3,000 3,150 -33.68% 322 Postage 4,000 1,829 2,500 3,000 -25.00% 323 Gopher Bounty 2,423 4,116 331 Travel Expenses 271 778 1,250 1,211 1,400 1,500 20.00% 351 Legal Notices Publishing 1,519 8,904 2,500 1,634 2,500 2,500 361 Insurance 5,731 6,018 5,960 5,526 5,526 5,832 -2.15% 413 Office Equipment Rental 2,060 5,599 7,000 3,432 7,000 7,000 430 Recycling 30,212 29,624 29,000 24,620 29,000 31,030 7.00°/a 433 Dues 8 Subscriptions 4,376 4,365 4,862 4,301 4,889 5,050 3.87% 434 Youth Service Bureau 5,250 5,250 5,408 5,407 5,407 5,500 1.71% 1 435 Cable N Franchise Agreement 5,180 4,800 5,280 3,652 5,280 5,280 6 438 Misc Contractual 1,700 2,685 2,823 1,500 -11.76% 5 439 Refunds Issued 2,500 2,500 2,500 2,500 2,500 Total Contractual Services 173,435 185,391 171,190 137,259 171,809 172,072 0.52% Capital Outlays 560 Fumiture&Fixtures 43 1,500 639 -100.00% 570 Office Equipment 2,764 3,940 2,000 1,852 1,852 -100.00% Total Capital Outlays 2,764 3,983 3,500 2,491 1 852 -100.00% Total Administration&Finance(41000) 279,829 340,079 344,963 259,092 341 229 347 719 0.80% 1. Request from YSB 2. Improve print quality of newsletter 3.Cable N Commission Rep 4. Northland Securities 5.WA Co Special Assessment Admin. 6. Pass-through offset by revenue 1 of 1 ADMIN 6:26 PM 4129/2009 � 2009 Adopted Budget GENERAL FUND 101 CITY COUNCIL(41110) 2006 2007 2008 09/30/08 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budqet Expdtrs Expdtrs Budqet Budqet Notes Personal Services 101 Regular Wages 8 Salaries 18,633 15,519 15,700 11,775 15,700 16,799 7.00% 121 PERA Coord.Employer Contribution 888 589 785 589 785 #REF! 122 FICA Employer Contribution 258 321 125 PERA Defined Employer Contribution 1,275 840 7.00% 126 MEDICARE Employer Contribution 228 171 456 244 6.84% 133 Life Insurance Employer Paid 405 Total Personal Services 20,183 16,428 16,713 13,810 16,941 17,883 7.00% Contractual Services 316 Conference&Seminars 1,250 1,250 � 331 TravelExpenses 105 991 750 750 Total Contractual Services 105 991 2,000 2,000 Total City Council(41110) 20 288 17 419 18 713 13 810 16 941 19 883 6 25% 1. Minnesota League of Cities and other training/seminars 1 of 1 COUNCIL 6:27 PM 4/29/2009 2009 Adopted Budget GENERAL FUND 101 ELECTIONS (41410) 2006 2007 2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budqet Expdtrs Expdtrs Bud et Bud et Notes Personal Services 199 Election Judge 3 133 4 000 53 4 000 -100 00% 1 Total Personal Services 3,133 4,000 53 4,000 -100.00% Materials&Supplies 200 Office Supplies 922 295 76 100 203 Printed Forms 8 Papers 1,000 1,000 -100.00% 210 Operatinq Supplies&Equipment 200 Totai Matenals&Supplies 922 295 1 000 76 1 300 -100 00% Contractual Services 351 Legal Notices Publishing 298 300 300 -100.00% 413 O�ce Equipment Rental 470 470 470 495 5 32% 2 Total Contractual Services 298 770 470 770 495 -35.71% Total Elections(41410) 4,353 295 5 770 599 6 070 495 -91 42% 1. No election in 2009 2.Assumes 5%increase in Washington County charges � of� ELECTIONS 6:27 PM 4/29/2009 ' 2009 Adopted Budget GENERAL FUND 101 PLANNING& BUILDING (41910) 2006 2007 2008 31-Jul 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budqet Notes: Personal Services 101 Regular Wages&Salaries 27,158 65,817 35,651 65,817 67,792 3.00% 121 PERA Coord.Employer Contribution 1,697 4,278 2,317 4,278 4,576 6.96% 122 FICA Employer Contribution 2,078 4,081 2,290 4,081 4,203 3.00% 126 MEDICARE Employer Contribution 954 437 954 983 3.00% 131 Health Insurance Employer Contribution 1,242 4,584 2,604 4,464 4,812 4.97% 133 Life Insurance Employer Paid 80 192 112 192 192 134 Disability Insurance Employer Paid 127 480 178 380 380 -20.75% 151 Workers Comp Insurance Premium 350 332 365 4.34% Total Personal Services 32,381 80,736 43,589 80,498 83,303 3.18% Materials 8 Supplies 200 Office Supplies 1,000 200 500 750 -25.00% 203 Printed Forms&Papers 907 931 1,500 500 1,500 1 210 Operating Supplies&Equipment 500 301 500 500 212 Fuel 750 106 250 480 -36.00% 240 Small Tools 8 Minor Equipment 50 50 50 Total Materials 8 Supplies 907 931 3,800 607 1,800 3,280 -13.68% Contractual Services 311 Permit Fees(Contract Inspections) 76,498 31,448 #DIV/0! 312 Planning Services 48,139 29,650 67,400 71,517 84,017 100,000 48.37% 2 313 Committee&Commission Reimburs 6,031 4,950 4,700 2,600 4,700 4,700 316 Conference&Seminars 500 485 485 500 3 317 Employee Training 615 1,000 460 1,000 1,000 321 Telephone 745 1,350 801 1,375 1,444 6.94% 331 Travel Expenses 686 484 484 #DIV/0! 351 Legal Notices Publishing 2,279 25,868 3,500 317 850 1,000 -71.43% 3601nsurance 500 500 500 433 Dues&Subscriptions 150 250 100 250 250 438 Misc Contractual 2,799 2,500 978 2,500 2,500 4 439 Refunds Issued 1,000 778 1,000 500 1,000 1,000 Total Contractual Services 136,746 94,891 82,700 78,240 97,161 112,894 36.51% Capital Outlays #DIV/0! 560 Fumiture&Fixtures 500 852 852 200 -60.00% 570 Office Equipment 2,000 1,882 1,882 200 -90.00% Total Capital Outlays 2,500 2,734 2,734 400 -84.00% Transfers 720 Operating Transfers 508 508 450 -11.42% 5 Total Transfers 508 508 450 -11.42% Total Planning&Building(41910) 137,653 128,202 170,244 125,171 182,701 200,327 17.67% 1.Forms,Comp Plan Maps&Printing 2. General Pianning(TKDA$50k)and Comp Plan Implementation($50k) 3.Planning Commission education 4.State Surcharages 5.Equipment Replacement Fund 1 of 1 PLANNING&BLDG 627 PM 4/29/2009 2009 Adopted Budgef � GENERAL FUND 101 POLICE(42000) 2006 2007 2008 31-Jul 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budget Notes: Contractual Services 318 Police Contract 86,965 95,589 101,883 47,137 101,883 117,366 15.20% 1 Total Contractual Services 86,965 95,589 101,883 47,137 101,883 117,366 15.20% #DIV/0! Total Police(42000) 86,965 95,589 101,883 47,137 101,883 117,366 15.20% L .increase per Wash.Cty. 1 of 1 POLICE 6:27 PM 4/29/2009 2009 Adopted Budget GENERAL FUND 101 FIRE DEPT(42200) 20�6 2007 2008 31-Jul 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Bud et Expdtrs Expdtrs Budqet Bud et Notes Nersonal Services 101 Regular Wages 8 Salaries 52,641 68,332 63,800 67,534 73,284 73,284 14.87% 122 FICA Employer Contribution 3,846 4,606 4,253 4,187 4,544 4,544 6.83% 126 MEDICARE Employer Contribution 995 979 1,063 1,063 6.83% _ 151 Workers Comp Insurance Premium 2 345 2 892 2 750 2 620 2 882 4 80% Iotal Personal Services 58,832 75,829 71,798 72,700 81,510 81,772 13.gg^/, 1 Materials&Supplies 200 Office Supplies 655 2,477 600 109 600 600 203 Printed Forms&Papers 158 158 175 #DIV/0! 210 Operating Supplies 8 Equipment 32,613 48,533 35,000 16,217 35,000 35,000 z 212 Fuel 2,803 2,566 3,000 1,858 3,200 3,600 20.00% 222 Tires 733 #DIV/0! __ 223 Building Repair&Supplies 32 652 10 159 17 500 1 360 7 500 7 500 57 14% Total Matenals&Supplies 69,456 63,734 56,100 19,702 46,458 46,875 -16.44% Contractual Services 305 Medical Services 2,088 1,625 2,200 765 2,200 2,000 -9.09% 309 Software Support 8 Maintenance 200 111 300 8,658 7669.90% 3 310 Medical Training 3,480 3,000 2,733 3,000 5,550 85.00% 4 317 Employee Training 4,917 2,293 5,000 3,382 5,000 6,500 30.00% 5 321 Telephone 2,720 3,119 3,000 1,924 3,300 3,300 10.00% 324 State of MN-Fire Relief 35,176 29,533 36,000 25,103 25,103 -30.27% 325 City Match-Fire Relief 44,667 48,873 50,000 50,000 75,000 50.00% 6 331 Travel Expenses 2,093 2,400 2,000 #DIWO! 334 License/CDL 85 85 100 #DIV/0! 361 Insurance 7,625 8,552 8,840 9,565 9,565 9,945 12.50% 381 Utilities 7,591 8,322 8,500 6,431 9,700 10,000 17.65% 384 Refuse Disposal 387 232 232 450 400 72.32% 385 Sewer Pumping 8 Maintenance 655 1,315 900 1,112 2,200 1,200 33.33% 401 Bldg Maintenance 3,839 2,931 4,000 1,638 9,060 6,000 50.00% 7,9 404 Machinery&Equipment Repair 13,797 6,925 10,000 1,146 10,000 8,000 -20.00% 433 Dues&Subscri tions 1,154 935 1,200 430 1,200 950 -20.83% Total Contractual Services 124,816 117,903 132,984 31,535 133,563 164,706 23.85% Capital Outlays 530 Capital Improvements other than Bidgs 6,410 6,321 _�pp,ppo�o 540 Heavy Machinery Capital 550 Motor Vehicles Capital � �s #DIV/0! 560 Fumiture 8 Fixtures 15,000 #DIV/0! 8 775 #DIWO! 570 Office Equipment 5 398 #D�VlO� Total Capital Outlays 7 539 6 410 6 321 15 000 134 01% Debt Service 601 Short Term Debt 21,660 21,140 21,22p 2� 22p 2�22� Total Debt Service 21,660 21,140 21,220 21,220 21,220 Transfers 710 Residual Equity Transfers 720 Operatinq Transfers #DIV/0! Total Transfers 23��� 23��� 23 571 0 59% 23,711 23,711 23,571 -0.59% Total Fire Dept.(42200) 282 303 278 605 312 222 130 258 306 462 353 144 13 11% 1.Increase in call volumes,training requirements and meetings 2 Replacement cycle;hoses,turn out gear SCBA bottles,etc. 3.800 MHz Radio System 4.EMT Refresher-mandatory training every two years 5.Dive rescue tender certification,officers training and fire fighter state schools 6.Increase funding levels for relief association 7.Millbrandt$190/mo 8.Fire Chief direct response and incident command post 9.Includes$2,000 for mud-jacking of aprons 1 of 1 FIRE 6:28 PM 4/29/2009 2009 Adopted Budget ' GENERAL FUND 101 PUBLIC WORKS(43000) 2006 2007 2008 7/31/2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budqet Expdtrs Expdtrs Budget Budget Notes: Personal Services 101 Regular Wages&Salaries 139,210 95,298 112,823 65,387 107,223 116,207 3.00% 1 102 OT Reg.Wages 5,734 6,940 3,666 4,329 7,000 3,665 -0.01% 104 Temp Employee Wages 3,457 123 123 #DIV/0! 105 OT Temp Employee Wages #DIV/0! 121 PERA Coord.Employer Contribution 8,982 6,414 7,571 4,540 7,424 7,432 -1.83% 122 FICA Employer Contribution 10,576 7,701 7,222 4,271 7,082 7,432 2.91% 126 MEDICARE Employer Contribution 1,689 816 1,656 1,689 131 Health Insurance Employer Contribution 11,397 19,382 11,438 19,143 20,731 6.96% 133 Life Insurance Employer Paid 919 562 625 377 529 625 134 Disability Insurance Employer Paid 1,139 658 962 508 1,326 1,326 37.78% 151 Workers Comp Insurance Premium 8,834 13,602 9,354 10,325 11,358 21.42°/a Total Personal Services 175,393 146,028 163,295 91,790 161,832 170,466 4.39% Materials&Supplies 210 Operating Supplies&Equipment 11,083 18,595 16,000 10,054 16,000 16,000 212 Fuel 18,736 16,747 20,000 11,182 22,460 26,952 34.76% 222 Tires 1,306 105 1,000 163 300 1,000 223 Building Repair&Supplies 193 250 250 #DIV/0! 224 Road Maintenance Supplies 1,252 15,548 3,000 360 2,500 3,000 228 Gravel&Sand 41,077 31,664 30,000 26,808 32,000 32,000 6.67% Total Materials&Supplies 73,454 82,658 70,000 48,759 73,510 79,202 13.15% Contractual Services 302 Surveying 3,000 #DIV/0! 303 Engineering Services 176,244 116,560 90,000 11,713 25,000 60,000 -33.33% 305 Medical Services 149 150 75 150 150 317 Employee Training 680 75 1,150 740 1,150 1,150 321 Telephone 2,395 2,893 3,000 1,213 2,079 2,183 -27.25% 334 LicenselCDL 2,147 82 100 58 100 100 361 Insurance 7,681 8,552 8,750 11,040 11,040 11,597 32.54% 381 Utilities 5,582 6,405 7,140 5,488 7,000 9,996 40.00% 384 Refuse Disposal 155 155 166 7.00% 385 Sewer 474 802 882 #DIV/0! 387 Street Light Utilities 6,316 8,111 8,000 4,268 7,900 9,600 20.00% 401 Bldg Maintenance 5,309 5,309 #DIV/0! 2 403 Improvements other than Bldg 343,825 #DIV/0! 404 Machinery 8 Equipment Repair 12,549 8,898 17,000 9,198 12,000 12,000 -29.41% 405 Contractual Road Maint.&Repairs 35,214 150,011 200,000 28,045 65,000 204,000 2.00% 438 Misc Contractual 14 634 #DIV/0! Total Contractual Services 595,633 316,370 335,445 77,621 137,684 311,823 -7.04% Capital Outlays 510 Capital Outlay-Land #DIV/0! 512 Easement Acquistion #DIV/0! 520 Capital Improvements to Bldgs #DIV/0! 530 Capital Improvements other than Bldgs 96,863 #DIV/0! 540 Heavy Machinery Capital 20,023 10,000 #DIV/0! 2 550 Motor Vehicles Capital #DIV/0! Total Capital Outlays 96,863 20,023 10,000 #DIV/0! Transfers 720 Operatinq Transfers 14,426 14,426 14,780 2.45% Total Transfers 14,426 14,426 14,780 2.45% Total Public Works(43000) 941,343 565,080 583,166 218,171 387,452 586,271 0.53% 1. Adjust wages belween regular and temporary wages in final budget 2.Asphalt patching equipment(CIP Project PW-012) 1 of 1 PW 628 PM 4/29/2009 2009 Adopted Budget GENERAL FUND 101 UPTOWN SEWER 8�WATER(43210) 2006 2007 2008 7/31/2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budqet Expdtrs Expdtrs Budqet Budqet Notes� Contractual Services 360 Insurance 381 Utilities 259 125 130 93 160 180 38.46% 385 Sewer Pumping 8 Maintenance 2,520 2,700 647 2,700 2,700 401 Bldg Maintenance 500 240 240 500 407 Well Repair&Maintenance 1,756 2,346 1,450 1 438 Misc Contractual 22,200 2 Total Contractual Services 259 2,645 3,330 2,736 5,446 27,030 711.71% Debt Service 602 Long Term Debt Interest 4,320 #DIV/0! 603 Long Term Debt Principal 36 000 37 300 #DIWO� Total Debt Service 40,320 37,300 #DIV/0! Total Uptown Sewer&Water(43210) 40 579 39 945 3 330 2 736 5 446 27 030 711 71% 1. RPZ Testing 8 Rebuild 2. Property taxes($2,200)and demolition costs($20,000) 1 of 1 UPTOWN SEWER 6:28 PM 4/29/2009 2009 Adopted Budget GENERAL FUND 101 PARKS& RECREATION (45000) 2006 2007 2008 7/31/2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budget Expdtrs Expdtrs Bud et Bud et Notes: Personal Services 101 Regular Wages&Salaries 4,144 2,737 4,634 995 3,000 3,825 -17.46% 104 Temp Employee Wages 12,367 9,162 11,500 8,241 11,411 18,983 65.07% 121 PERA Coord.Employer Contribution 39 119 301 65 195 258 -14.28% 122 FICA Employer Contribution 1,043 835 1,713 574 893 1,414 -17.46% 126 MEDICARE Employer Contribution 401 67 209 331 -17.46% 151 Workers Comp Insurance Premium 382 445 246 640 704 186.18% Total Personal Services 17,975 13,298 18,795 9,941 16,348 25,515 35.75% 6 Materials&Supplies 203 Printed Forms&Papers 375 406 350 450 20.00% 210 Operating Supplies&Equipment 4,149 1,760 4,000 352 500 2,200 -45.00% 5 223 Building Repair&Supplies 2,116 832 1,000 26 1,000 1,000 228 Gravel 8 Sand 500 500 -100.00% Total Materials&Supplies 6,265 2,592 5,875 784 2,350 3,650 -37.87% Contractual Services 303 Engineering Services 1,497 #DIV/0! 312 Planning Services 2,573 6,151 10,794 10,350 #DIV/0! 313 Committee&Commission Reimburs 1,940 1,460 1,680 960 1,680 1,680 319 OtherServices 234 2,362 3,717 1,184 2,000 3,800 2.23% 3 321 Telephone 677 816 #DIV/0! 361 Insurance 4,050 4,751 4,800 4,453 4,954 4,601 -4.15% 381 Utilities 3,593 3,724 4,000 2,834 3,800 4,000 384 Refuse Disposal 2,104 2,464 2,200 592 2,000 3,000 36.36% 1 401 Bldg Maintenance 11,000 #DIWO! 8 404 Machinery 8 Equipment Repair 1,500 #DIV/0! 4 406 Grounds Care 1,848 133 1,500 139 -100.00% 439 Refunds Issued 395 2,183 500 125 1,398 500 440 Events 846 1,042 2,000 1,082 400 2,000 2 Totat Contractual Services 18,260 26,583 20,397 22,162 26,582 32,081 57.28% Capital Outlays 530 Capital Improvements other than Bldgs 14,935 5,000 #DIV/0! 7 Total Capital Outlays 14,935 5,000 #DIV/0! Transfers 720 Operating Transfers 1,355 1,355 1,199 -11.51% Total Transfers 1,355 1,355 1,199 -11.51% Total Park&Recreation(45000) 57,435 42,473 46,422 32,886 46,635 67,445 45.29% 1. Additional Port-a-potty at Goose Lake(5x85x5 mo) 1.Refuse hauling at landing($102'5mo)and at ballfiled($61'Smo)with 7%increase 2. $1000 for Winterfest;remainder for Trollhaugen,Dodgeball/Taco Daze 3. Includes Family Gym program($750) 4. Zamboni Repairs 5. Includes traiU Identifcation signs for Wind in the Pines Park 6. See supporting worksheet for wage/benefit assumptions. Includes new temporary/seasonal position for grounds maintenance($5,512) 7. Replace portable skate park equipment 8. Warming House roof 1 of 1 PARKS 6:28 PM 4/29/2009 2009 Adopted Budget GENERAL FUND 101 COMMUNITY CENTER(45180) 2006 2007 2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '08-'09 Account Description Expenses Expenses Budqet Expdtrs Expdtrs Bud et Budqet Notes Personal Services 101 Regular Wages&Salaries 2,268 2,600 4,800 2,800 4,800 4,800 122 FICA Employer Contribution 74 130 76 g8 16g 16g 126 MEDICARE Employer Contribution 70 36 70 70 151 Workers Comp Insurance Premium 200 220 #DIV/0� Total Personal Services 2,342 2,730 4,946 2,934 5,238 5,258 6.31% Materials 8 Supplies 210 Operating Supplies 8 Equipment 5,562 7,000 7,000 1,822 3,500 3,500 -50.00% 211 Cleaning Supplies 500 500 #DIV/0! 223 Buitding Repair 8 Supplies 12 876 2 500 2 500 2 574 2 574 2 500 Total Matenals&Suppiies 18 438 9 500 9 500 4 396 6 574 6 500 31 58% Contractual Services 321 Telephone 486 550 150 -100.00% 334 License/CDL 1,115 1,000 285 285 285 285 361 Insurance 3,275 3,300 4,181 2,741 2,741 2,840 -32.07% 381 Utilities 10,084 10,800 11,000 8,579 14,707 17,500 59.09% 384 Refuse Disposal 1,572 1,500 1,500 871 1,493 1,600 6.67% 385 Sewer Pumping 8 Maintenance 1,036 400 1,000 611 1,000 1,100 1p,pp'/o 401 Bldg Maintenance 16,329 14,000 17,500 8,498 14,600 17,500 406 Grounds Care 355 1,000 1,000 102 1,000 407 Well Repair&Maintenance 1,500 #DIV/0! 1 438 Misc Contractual 384 96 384 439 Refunds Issued 1,630 1,480 425 725 1 184 -20.00% Total Contractual Services 35,881 32,550 38,480 22,209 35,551 44,893 16.67% Capital Outlays 560 Furniture&Fixtures #DIV/0! Total Capital Outlays #DIV/0� Total Communit Center(45180) 56 662 44 780 52 926 29 538 47 363 56 651 7 04% 1.Seal well adjacent to oid maintenance garage 1 of 1 CENTER 6:29 PM 4/29/2009 2009 Adopted Budgef � EXPENSES CAPITAL IMPROVEMENTS(FUND 401) 2006 2007 2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed 'OS-'09 Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Budqet Notes: Contractual Services 312 Planning Services 2,051 5,600 3,598 9,598 -100.00% Total Contractual Services 2,051 5,600 3,598 9,598 -100.00% Capital Outlays 510 Capital Outlay-Land #DIV/0! 512 Easement Acquistion #DIV/0! 520 Capital Improvements to Bldgs 20,000 -100.00% 530 Capital Improvements other than Bldgs 5,000 501 5,000 23,000 360.00% 1 540 Heavy Machinery Capital #DIV/0! 550 Motor Vehicles Capital 15,000 14,084 14,084 -100.00% 560 Fumiture&Fixiures #DIV/0! 570 Office Equipment #DIV/0! Total Capital Outlays 40,000 14,585 19,084 23,000 -42.50% Debt Service 602 Long Term Debt Interest #DIV/0! 603 Long Term Debt Principal #DIV/0! Total Debt Service #DIV/0! Transfers 710 Residual Equity Transfers #DIWO! 720 Operatinq Transfers 8,329 28,700 #DIV/0! Total Transfers 8,329 28,700 #DIV/0! Total Capital Improvements(401) 8,329 30,751 45,600 18,183 28.682 23,000 -49.56% Notes: 1 Replace/upgrade civil defense siren(CIP Project F-017) 1 of 1 CAP IMPROVE 6:29 PM 4/29/2009 2009 Adopted Budget PARK CAPITAL IMPROVEMENTS(FUND 404) 2006 2007 2008 7/31/2008 2008 2009 Change Actual Actual Adopted Year-to-Date Estimated Proposed '0&'09 Account Description Expenses Expenses Budget Expdtrs Expdtrs Budqet Budqet Notes: Contractual Services 302 Surveying #DIWO! 303 Engineering Services 15,000 #DIV/0! 1 304 Legal Services #DIV/0! 308 Other Professional Services #DIV/0! 312 Planning Services 14,000 71,991 13,991 #REF! 351 Legal Notices Publishing #DIV/0! 439 Refunds Issued 2,360 #DIV/0! 490 Donations #DIWO! Total ConVactual Services 2,360 14,000 11,991 13,991 15,000 7.14% Capital Outlays 510 Capital Outlay-Land tFDIV/0! 512 Easement Acquistion #DIV/0! 520 Capital Improvements to Bldgs #DIV/0! 530 Capital Improvements other than Bldgs 25000 #DIV/0! 1 Total Capital Outlays 25,000 #DIV/0! Debt Service 602 Long Term Debtlnterest #DIVlO! 603 Long Term Debt Principal #DIV/0! Total Debt Service #DIV/0! Transfers 720 Operating Transfers #DIV/0! Total Transfers #DIWO! Total Dept.Fund 404 2,360 14,000 11,991 13,991 40,000 185.71% 1. Lilleskogen Park(CIP Project PR-0001) 1 of 1 PARK CAP IMPROVE 6:31 PM 4/29/2009 2009 Adopted Budget EQUIPMENT REPLACEMENT(FUND 406) 2006 2007 2008 7/31/2008 2008 2009 Actual Actual Adopted Year-to-Date Estimated Proposed Account Description Expenses Expenses Budget Expdtrs Expdtrs Bud et Notes: Contractual Services 334 License/CDL 1,342 1,342 Total Contractual Services 0 0 0 1,342 1,342 0 Capitai Outlays 510 Capital Outlay-Land 512 Easement Acquistion 520 Capital Improvements to Bldgs 530 Capital Improvements other than Bldgs 540 Heavy Machinery Capital 25,000 1 550 Motor Vehicles Capital 20,023 20,023 560 Furniture&Fixtures 570 Office Equipment Total Capital Outlays 0 0 0 20,023 20,023 25,000 Transfers 720 Operating Transfers Total Transfers 0 0 0 0 0 0 Total Equipment Replacement Fund(406) 0 0 0 21,365 21,365 25,000 1. John Deere Tractor Mower w/Broom 8 Blower Replacement(CIP Project PW-0005) 1 of 1 EQUIP REPLACE 6:30 PM 4/29/2009