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9.d Resolution 12-18-18-06 Adopting the 2019 budget and certifying the property tax levy
RESOLUTION NO. 12-18-18-06 CITY OF SCANDIA, MINNESOTA RESOLUTION ADOPTING 2019 BUDGET AND CERTIFYING PROPERTY TAX LEVY PAYABLE IN 2019 WHEREAS, the City of Scandia has prepared a budget for the fiscal year commencing January 1, 2019, and WHEREAS, the budget requires money to be raised from property taxes on taxable property in the City of Scandia; NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY, MINNESOTA that the following sums of money shall be certified to the County Auditor of Washington County to be raised by property tax payable in 2019: General Purpose 2018 Property Tax Levy General Fund $1,342,592 Debt Service Funds $501,350 Local Road Improvement Fund Equipment Replacement Fund $378,930 $30,000 Economic Development Authority $5,000 Total Property Tax Levy $2,257,872 BE IT FURTHER RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY, MINNESOTA that the 2019 Budget as provided in “Exhibit A” is hereby adopted. Adopted by the Scandia City Council this 18th day of December, 2018. ________________________________ Christine Maefsky, Mayor ATTEST: ___________________________________ Neil Soltis, Administrator/ Clerk RESOLUTION NO. 12-18-18-06 CITY OF SCANDIA, MINNESOTA RESOLUTION ADOPTING 2019 BUDGET AND CERTIFYING PROPERTY TAX LEVY PAYABLE IN 2019 EXHIBIT A 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) Property Taxes 1,531,749$ 1,349,820$ 1,349,820$ 1,342,592$ Other Taxes 18,431$ 12,906$ 13,200$ 15,000$ Licenses and permits 366,902$ 297,645$ 132,600$ 132,600$ Intergovernmental Services 115,107$ 96,023$ 63,800$ 70,200$ Charges for Service 63,915$ 61,441$ 60,900$ 63,200$ Fines & Forfeitures 8,415$ 10,000$ 12,000$ 10,000$ Other Income and Transfers in 49,637$ 19,803$ 18,000$ 8,000$ Total by Object 2,154,157$ 1,847,638$ 1,650,320$ 1,641,592$ -$ -$ Administration & Finance 387,352$ 376,503$ 344,000$ 285,592$ City Council 18,900$ 19,500$ 19,500$ 31,000$ Elections 2,615$ 6,200$ 6,200$ 2,200$ Planning & Building 426,794$ 289,500$ 126,300$ 125,000$ Police 120,500$ 127,200$ 127,200$ 136,000$ Fire 243,015$ 273,526$ 271,500$ 262,400$ Public works 852,829$ 642,390$ 635,520$ 666,900$ Parks & Recreation 61,082$ 65,725$ 69,300$ 82,700$ Community Center 41,070$ 47,094$ 50,800$ 49,800$ Total by Department 2,154,157$ 1,847,638$ 1,650,320$ 1,641,592$ Personal Service 605,052$ 677,855$ 690,300$ 710,900$ Materials & Supplies 116,452$ 128,475$ 187,200$ 173,900$ Contractual Services 938,605$ 783,471$ 863,600$ 803,800$ Capital Outlay 27,666$ 11,944$ 6,500$ 6,000$ Transfers 523,200$ 422,500$ 423,500$ 3,000$ Total by Object 2,210,975$ 2,024,245$ 2,171,100$ 1,697,600$ Administration & Finance 331,274$ 342,699$ 344,000$ 352,900$ City Council 19,291$ 19,500$ 19,500$ 31,000$ Elections 1,765$ 5,700$ 6,200$ 2,200$ Planning & Building 213,887$ 175,600$ 126,300$ 119,200$ Police 128,656$ 135,309$ 127,200$ 136,000$ Fire 213,208$ 255,659$ 271,500$ 262,400$ Public Works 679,904$ 552,165$ 730,500$ 661,000$ Parks & Recreation 63,411$ 69,207$ 72,800$ 83,100$ Community Center 36,380$ 43,406$ 49,600$ 46,800$ Transfers 523,200$ 422,500$ 423,500$ 3,000$ Total by Department 2,210,975$ 2,021,745$ 2,171,100$ 1,697,600$ REVENUE SUMMARY EXPENDITURE SUMMARY 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 159,775$ 159,675$ 159,675$ 226,892$ 31040 Fiscal Disparities 103,974$ 121,125$ 121,125$ 31830 Solar Energy Production Tax -$ 906$ 1,200$ 3,000$ 31900 Penalties & Interest 2,009$ 2,000$ 2,000$ 2,000$ Total Property Taxes 265,758$ 283,706$ 284,000$ 231,892$ Licenses & Permits 32180 Tobacco & Liquor Licenses 6,496$ 7,500$ 8,500$ 8,500$ 32190 Other City Permits 1,200$ 1,200$ 1,000$ 1,000$ 32260 Gambling Permits 45$ 145$ 100$ 100$ Total Licenses & Permits 7,741$ 8,845$ 9,600$ 9,600$ Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 53,599$ 39,716$ 10,000$ 10,000$ 33428 Payment in lieu of taxes 6,076$ 6,500$ 6,500$ 6,500$ 33620 Recycling Grant 7,952$ 7,952$ 7,900$ 7,900$ Total Intergovernmental Aid 67,627$ 54,168$ 24,400$ 24,400$ Charges for Services 34102 Legal Services -$ -$ 500$ 200$ 34107 Assessment Search Fees 240$ 100$ 200$ 200$ 34210 Animal Control fees 914$ 200$ -$ 200$ 34304 Reimbursement for Services 3,600$ 3,600$ 1,800$ 3,600$ Total Charges for Services 4,754$ 3,900$ 2,500$ 4,200$ Fines and Forfeitures 35101 Fines & Forfeitures 8,392$ 10,000$ 12,000$ 10,000$ 35201 Forfeited Land Sales 22$ -$ -$ -$ Total Fines and forfeitures 8,415$ 10,000$ 12,000$ 10,000$ Other Income 36210 Interest Income 12,958$ 8,500$ 5,000$ 5,000$ 36240 Insurance Dividend 4,090$ -$ -$ -$ 36250 Misc. Refunds 2,273$ 300$ 500$ 500$ 38050 Cable TV Franchise Fees 13,736$ 7,084$ 6,000$ -$ Total Other Income 33,057$ 15,884$ 11,500$ 5,500$ Total Administration & Finance Revenue 387,352$ 376,503$ 344,000$ 285,592$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries 136,641$ 140,800$ 140,800$ 147,400$ 121 PERA Coord. Employer Contribution 9,982$ 10,400$ 10,600$ 11,100$ 122 FICA Employer Contribution 8,252$ 8,700$ 8,700$ 9,100$ 126 MEDICARE Employer Contribution 1,930$ 2,000$ 2,000$ 2,100$ 131 Health Insurance Employer Contribution 17,819$ 20,300$ 19,000$ 22,100$ ADMINISTRATION & FINANCE (41000) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) 134 Life Insurance Employer Paid 576$ 600$ 600$ 600$ 135 Disability Insurance Employer Paid 1,159$ 1,200$ 1,200$ 1,200$ 151 Workers Comp Insurance Premium 802$ 852$ 800$ 1,000$ Total Personnel Services 177,161$ 184,852$ 183,700$ 194,600$ Materials & Supplies 200 Office Supplies 916$ 1,100$ 1,000$ 1,000$ 203 Printed Forms & Papers 1,585$ 1,900$ 1,800$ 1,800$ 210 Operating Supplies 537$ 500$ 600$ 600$ Total Materials & Supplies 3,039$ 3,500$ 3,400$ 3,400$ Contractual Services 300 Assessor 20,813$ 22,483$ 23,000$ 21,400$ 301 Auditing & Accounting 17,970$ 18,510$ 19,000$ 19,000$ 304 Legal Services 36,265$ 44,000$ 39,000$ 39,000$ 308 Other Professional Services -$ 500$ 1,000$ 1,000$ 309 Software Support & Maintenance 3,683$ 3,200$ 4,600$ 4,600$ 313 Committee & Commission Reimburs -$ -$ -$ -$ 314 Animal Control 1,170$ 500$ 1,800$ 1,800$ 316 Conference & Seminars 295$ 600$ 800$ 800$ 317 Employee Training 25$ 300$ 500$ 500$ 319 Other Services 698$ 500$ 700$ 700$ 321 Telephone 2,528$ 2,700$ 2,700$ 2,600$ 322 Postage 1,729$ 1,800$ 2,300$ 2,300$ 331 Travel Expenses 1,154$ 1,200$ 1,500$ 1,500$ 351 Legal Notices Publishing 1,146$ 1,200$ 2,000$ 2,000$ 361 Liability/Property Insurance 2,383$ 2,720$ 2,900$ 2,900$ 413 Office Equipment Rental 2,363$ 2,500$ 3,300$ 3,300$ 430 Recycling 27,846$ 28,000$ 28,500$ 28,500$ 433 Dues & Subscriptions 4,614$ 4,900$ 5,500$ 5,500$ 434 Youth Service Bureau 5,500$ 5,500$ 5,500$ 5,500$ 435 Miscellaneous Expense 4$ -$ -$ -$ 437 Cable TV Franchise Agreement 11,990$ 6,234$ 5,300$ -$ 438 Misc Contractual 7,076$ 5,000$ 5,000$ 10,000$ Total Contractual Services 149,252$ 152,347$ 154,900$ 152,900$ Capital Outlays 570 Office Equipment 1,822$ 2,000$ 2,000$ 2,000$ Total Capital Outlays 1,822$ 2,000$ 2,000$ 2,000$ Transfers 710 Residual Equity Transfers -$ 20,000$ 20,000$ -$ Total Transfers -$ 20,000$ 20,000$ -$ Total Administration & Finance Expenditures 331,274$ 362,699$ 364,000$ 352,900$ 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 18,900$ 19,500$ 19,500$ 31,000$ Total Property Taxes 18,900$ 19,500$ 19,500$ 31,000$ Total City Council Revenue 18,900$ 19,500$ 19,500$ 31,000$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries 16,839$ 16,900$ 16,900$ 17,700$ 126 MEDICARE Employer Contribution 244$ 300$ 300$ 300$ 127 PERA Defined Employer Contribution 842$ 900$ 900$ 1,000$ 151 Workers Comp Insurance Premium 100$ 100$ 100$ 100$ Total Personnel Services 18,025$ 18,200$ 18,200$ 19,100$ Materials & Supplies Total Materials & Supplies -$ -$ -$ -$ Contractual Services 308 Other Professional Services -$ -$ -$ 10,000$ 316 Conference & Seminars 740$ 1,000$ 1,000$ 1,000$ 331 Travel Expenses 525$ 300$ 300$ 300$ Total Contractual Services 1,265$ 1,300$ 1,300$ 11,300$ Capital Outlays 570 Office Equipment -$ -$ -$ 600$ Total Capital Outlays -$ -$ -$ 600$ Total City Council Expenditures 19,291$ 19,500$ 19,500$ 31,000$ CITY COUNCIL (41110) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 1,300$ 6,200$ 6,200$ 2,200$ Total Property Taxes 1,300$ 6,200$ 6,200$ 2,200$ Intergovernmental Revenues 33621 County Election Aid 1,315$ -$ -$ Total Intergovernmental Aid 1,315$ -$ -$ -$ Other Income Total Other Income -$ -$ -$ -$ Total Elections Revenue 2,615$ 6,200$ 6,200$ 2,200$ EXPENDITURES Personnel Services 199 Election Judge 780$ 4,200$ 4,600$ 900$ Total Personnel Services 780$ 4,200$ 4,600$ 900$ Materials & Supplies 200 Office Supplies -$ 100$ -$ -$ 210 Operating Supplies 156$ 300$ 500$ 200$ Total Materials & Supplies 156$ 400$ 500$ 200$ Contractual Services 351 Legal Notices Publishing -$ 200$ 200$ 200$ 413 Office Equipment Rental 830$ 900$ 900$ 900$ Total Contractual Services 830$ 1,100$ 1,100$ 1,100$ Total Elections Expenditures 1,765$ 5,700$ 6,200$ 2,200$ ELECTIONS (41410) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 54,000$ 1,300$ 1,300$ -$ Total Property Taxes 54,000$ 1,300$ 1,300$ -$ Licenses & Permits 32190 Other City Permits -$ -$ 1,000$ 1,000$ 32210 Building Permits 354,811$ 285,000$ 120,000$ 120,000$ Total Licenses & Permits 354,811$ 285,000$ 121,000$ 121,000$ Intergovernmental Revenues 33630 Grants & Aids other Local Govts 13,528$ -$ -$ -$ Total Intergovernmental Aid 13,528$ -$ -$ -$ Charges for Services 34103 Zoning & Planning 4,455$ 3,200$ 4,000$ 4,000$ 34110 Escrow Reimbursement Total Charges for Services 4,455$ 3,200$ 4,000$ 4,000$ Total Planning & Building Revenue 426,794$ 289,500$ 126,300$ 125,000$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries 16,514$ 16,900$ 16,900$ 17,400$ 121 PERA Coord. Employer Contribution 1,239$ 1,300$ 1,300$ 1,300$ 122 FICA Employer Contribution 1,024$ 1,100$ 1,100$ 1,100$ 126 MEDICARE Employer Contribution 239$ 300$ 300$ 300$ 131 Health Insurance Employer Contribution 2,412$ 2,500$ 2,500$ 2,900$ Total Personnel Services 21,428$ 22,100$ 22,100$ 23,000$ Materials & Supplies 203 Printed Forms & Papers 62$ -$ -$ -$ Total Materials & Supplies 62$ -$ -$ -$ Contractual Services 311 Permit Fees (Contract Inspections)93,064$ 110,000$ 54,000$ 54,000$ 312 Planning Services 24,159$ 25,000$ 25,000$ 30,000$ 313 Committee & Commission Reimburs 4,950$ 5,200$ 5,200$ 5,200$ 316 Conference & Seminars 22$ 300$ 500$ 500$ 319 Other Services 53,440$ 3,000$ 15,000$ 2,000$ 438 Misc Contractual 16,255$ 10,000$ 4,500$ 4,500$ 439 Refunds Issued 506$ Total Contractual Services 192,397$ 153,500$ 104,200$ 96,200$ Total Planning & Building Expenditures 213,887$ 175,600$ 126,300$ 119,200$ PLANNING AND BUILDING (41910) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 120,500$ 127,200$ 127,200$ 136,000$ Total Property Taxes 120,500$ 127,200$ 127,200$ 136,000$ Total Police Revenue 120,500$ 127,200$ 127,200$ 136,000$ EXPENDITURES Contractual Services 318 Police Contract 128,347$ 135,000$ 126,900$ 135,700$ 319 Other Services 309$ 309$ 300$ 300$ Total Contractual Services 128,656$ 135,309$ 127,200$ 136,000$ Total Police Expenditures 128,656$ 135,309$ 127,200$ 136,000$ POLICE (42000) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 168,800$ 196,900$ 196,900$ 180,100$ Total Property Taxes 168,800$ 196,900$ 196,900$ 180,100$ Intergovernmental Revenues 33420 Fire Relief from Ins. Prem.32,637$ 33,324$ 33,300$ 33,300$ 33422 Other State Grants & Aids -$ 5,531$ 2,500$ 8,000$ 33640 Other Grants -$ 3,000$ 3,600$ 4,500$ Total Intergovernmental Aid 32,637$ 41,855$ 39,400$ 45,800$ Charges for Services 34202 Fire Protection Services 34,212$ 34,771$ 34,200$ 35,000$ Total Charges for Services 34,212$ 34,771$ 34,200$ 35,000$ Other Income 36230 Donations 7,077$ -$ 1,000$ 1,500$ 36250 Misc. Refunds 288$ -$ -$ -$ Total Other Income 7,365$ -$ 1,000$ 1,500$ Total Fire Dept. Revenue 243,015$ 273,526$ 271,500$ 262,400$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries 74,175$ 105,000$ 117,000$ 110,000$ 122 FICA Employer Contribution 4,647$ 6,500$ 7,300$ 7,300$ 126 MEDICARE Employer Contribution 1,040$ 1,600$ 1,800$ 1,700$ 121 PERA Coord. Employer Contribution -$ 1,300$ 2,700$ 2,700$ 151 Workers Comp Insurance Premium 6,308$ 6,946$ 6,400$ 8,800$ Total Personnel Services 86,170$ 121,346$ 135,200$ 130,500$ Materials & Supplies 200 Office Supplies 308$ 400$ 400$ 400$ 203 Printed Forms & Papers -$ 300$ 200$ 300$ 209 Medical Supplies 2,557$ 2,500$ 2,500$ 2,700$ 210 Operating Supplies 6,974$ 8,000$ 8,000$ 8,000$ 211 Cleaning Supplies 39$ 100$ 200$ 100$ 212 Fuel 2,314$ 2,500$ 3,000$ 2,500$ 217 Turnout Gear & Uniforms 9,185$ 10,000$ 10,000$ 10,000$ 221 Equipment Parts 557$ 3,500$ 3,500$ 3,500$ 222 Tires -$ 2,600$ -$ -$ 223 Building Repair & Supplies 680$ 2,000$ 2,000$ 1,000$ 240 Small Tools & Minor Equipment 669$ 5,000$ 5,000$ 5,000$ Total Materials & Supplies 23,282$ 36,900$ 34,800$ 33,500$ Contractual Services 305 Medical Services 1,450$ 1,700$ 2,000$ 2,000$ 306 Personnel Testing & Recruitment 1,853$ -$ 2,500$ 2,500$ 309 Software Support & Maintenance 10,540$ 11,500$ 12,000$ 12,000$ FIRE DEPT (42200) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) 310 Medical Training -$ 3,500$ 4,000$ 2,400$ 316 Conference & Seminars -$ 200$ 300$ 300$ 317 Employee Training 12,215$ 7,000$ 6,000$ 6,000$ 319 Other Services 346$ 700$ 700$ 700$ 321 Telephone 871$ 1,800$ 2,600$ 2,600$ 324 State of MN-Fire Relief 32,637$ 33,324$ 33,300$ 33,300$ 331 Travel Expenses 223$ 2,000$ 2,000$ 2,500$ 334 Licenses & Permits 405$ 100$ 100$ 100$ 340 Advertising 624$ -$ -$ -$ 361 Liability/Property Insurance 7,253$ 6,489$ 9,200$ 6,800$ 381 Utilities 7,959$ 7,000$ 7,000$ 7,600$ 384 Refuse Disposal 767$ 1,100$ 900$ 800$ 385 Sewer Pumping & Maintenance 500$ 800$ 800$ 700$ 401 Bldg Maintenance 2,052$ 4,000$ 2,000$ 2,300$ 404 Machinery & Equipment Repair 10,369$ 8,500$ 8,000$ 8,000$ 407 Well Repair & Maintenance 120$ 100$ 100$ 100$ 433 Dues & Subscriptions 1,045$ 800$ 1,000$ 1,000$ 438 Misc Contractual 3,375$ 4,300$ 4,300$ 4,500$ 440 Events 1,147$ 1,200$ 1,000$ 800$ Total Contractual Services 95,751$ 96,113$ 99,800$ 97,000$ Capital Outlays 540 Heavy Machinery Capital 7,077$ -$ -$ -$ 560 Furniture & Fixtures -$ 500$ 500$ 500$ 570 Office Equipment 928$ 800$ 1,200$ 900$ Total Capital Outlays 8,005$ 1,300$ 1,700$ 1,400$ Total Fire Dept. Expenditures 213,208$ 255,659$ 271,500$ 262,400$ 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 822,500$ 621,420$ 621,420$ 652,800$ 31701 Gravel Taxes 16,422$ 10,000$ 10,000$ 10,000$ 31800 Other Taxes Total Property Taxes 838,922$ 631,420$ 631,420$ 662,800$ Licenses & Permits 32150 Utility Permits 2,100$ 2,500$ 1,000$ 1,000$ 32190 Other City Permits 2,250$ 1,300$ 1,000$ 1,000$ Total Licenses & Permits 4,350 3,800 2,000 2,000 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid -$ -$ -$ -$ 33422 Other State Grants & Aids -$ 6,300$ -$ -$ Total Intergovernmental Aid 0 0 0 0 Charges for Services 34106 Engineering Services -$ -$ -$ -$ 34109 Water Usage 197$ 200$ 300$ 300$ 34301 Damage Repairs 795$ 4,681$ -$ -$ 34303 Dust Control 1,995$ 2,189$ 1,800$ 1,800$ Total Charges for Services 2,986$ 7,070$ 2,100$ 2,100$ Other Income 36250 Misc. Refunds 6,571$ 100$ -$ -$ Total Other Income 6,571$ 100$ -$ -$ Total Public Works Revenue 852,829$ 642,390$ 635,520$ 666,900$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries 168,694$ 165,000$ 173,600$ 181,000$ 102 OT Reg. Wages 1,299$ 7,500$ 4,400$ 5,000$ 104 Temp Employee Wages 668$ 2,400$ 1,400$ 1,800$ 121 PERA Coord. Employer Contribution 12,749$ 13,000$ 13,400$ 14,100$ 122 FICA Employer Contribution 9,980$ 10,200$ 11,100$ 11,700$ 126 MEDICARE Employer Contribution 2,344$ 2,500$ 2,600$ 2,700$ 131 Health Insurance Employer Contribution 46,989$ 61,000$ 62,600$ 64,000$ 134 Life Insurance Employer Paid 768$ 800$ 800$ 900$ 135 Disability Insurance Employer Paid 2,153$ 2,200$ 2,300$ 2,400$ 141 Unemployment Compensation 4,120$ -$ -$ -$ 151 Workers Comp Insurance Premium 14,618$ 14,500$ 15,500$ 14,600$ Total Personnel Services 264,381$ 279,100$ 287,700$ 298,200$ Materials & Supplies 200 Office Supplies 273$ 325$ 400$ 400$ 210 Operating Supplies 8,121$ 7,600$ 10,000$ 7,000$ 212 Fuel 13,833$ 18,500$ 20,000$ 26,000$ 217 Uniforms and Safety Equipment -$ 1,500$ 1,500$ 1,800$ PUBLIC WORKS (43000) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) 221 Equipment Parts 2,977$ 7,700$ 7,000$ 7,500$ 222 Tires 2,587$ 5,400$ 6,500$ 7,000$ 223 Building Repair & Supplies 3,040$ 1,100$ 1,700$ 1,700$ 224 Road Maintenance Supplies 15,930$ 12,000$ 30,000$ 25,000$ 228 Gravel & Sand 10,449$ 6,500$ 9,000$ 9,000$ 229 Salt 22,784$ 15,000$ 40,000$ 32,000$ 240 Small Tools & Minor Equipment 765$ 4,200$ 7,000$ 5,500$ Total Materials & Supplies 80,760$ 79,825$ 133,100$ 122,900$ Contractual Services 302 Surveying -$ 2,905$ -$ -$ 303 Engineering Services 35,324$ 18,000$ 16,000$ 16,000$ 305 Medical Services 179$ 800$ 1,000$ 1,000$ 309 Software Support & Maintenance 1,275$ 3,000$ 1,700$ 1,700$ 317 Employee Training 260$ 450$ 1,200$ 1,200$ 319 Other Services 2,912$ 3,800$ 4,200$ 4,200$ 321 Telephone 2,182$ 3,400$ 3,400$ 3,400$ 331 Travel Expenses 65$ 450$ 500$ 1,000$ 334 Licenses & Permits 46$ 200$ 200$ 250$ 361 Liability/Property Insurance 10,628$ 9,515$ 12,300$ 11,000$ 365 Insurance Claims 1,000$ 2,000$ -$ 2,000$ 381 Utilities 5,634$ 4,700$ 5,200$ 5,400$ 384 Refuse Disposal 799$ 675$ 1,000$ 800$ 385 Sewer 500$ 800$ 800$ 850$ 387 Street Light Utilities 5,680$ 10,500$ 6,600$ 5,900$ 401 Bldg Maintenance 3,022$ 4,700$ 3,000$ 5,500$ 404 Machinery & Equipment Repair 8,654$ 12,000$ 9,000$ 9,500$ 405 Contractual Road Maint. & Repairs 233,178$ 80,000$ 215,000$ 140,000$ 413 Equpment Rental -$ 800$ 3,000$ 3,000$ 417 Uniform Rental -$ 1,000$ 1,000$ 1,000$ 433 Dues & Subscriptions -$ 100$ 100$ 200$ 438 Misc Contractual 8,644$ 30,000$ 24,000$ 24,000$ Total Contractual Services 319,981$ 186,890$ 309,200$ 237,900$ Capital Outlays 530 Capital Improvements other than Bldgs 14,781$ 6,350$ -$ -$ 560 Furniture & Fixtures -$ -$ 500$ -$ 570 Office Equipment -$ -$ -$ 2,000$ Total Capital Outlays 14,781$ 6,350$ 500$ 2,000$ Transfers 720 Operating Transfers 523,200$ 400,000$ 400,000$ -$ Total Transfers 523,200$ 400,000$ 400,000$ -$ Total Public Works Expenditures 1,203,104$ 952,165$ 1,130,500$ 661,000$ 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 51,800$ 60,200$ 60,200$ 73,800$ Total Property Taxes 51,800$ 60,200$ 60,200$ 73,800$ Charges for Services 34301 Damage Repairs 185$ -$ -$ -$ 34750 Facilities Rental 321$ 300$ 600$ 400$ 34790 Recreation Programs 7,432$ 5,200$ 7,500$ 7,500$ Total Charges for Services 7,938$ 5,500$ 8,100$ 7,900$ Other Income 36230 Donations 1,045$ 25$ 1,000$ 1,000$ 36250 Misc. Refunds 298$ -$ -$ -$ Total Other Income 1,343$ 25$ 1,000$ 1,000$ Total Parks & Recreation Revenue 61,082$ 65,725$ 69,300$ 82,700$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries 22,300$ 24,000$ 17,800$ 17,900$ 104 Temp Employee Wages 9,464$ 10,500$ 11,500$ 13,400$ 121 PERA Coord. Employer Contribution 1,650$ 2,000$ 1,900$ 2,000$ 122 FICA Employer Contribution 1,871$ 2,200$ 1,600$ 1,700$ 126 MEDICARE Employer Contribution 456$ 500$ 400$ 400$ 141 Unemployment Compensation -$ -$ 1,000$ -$ 151 Workers Comp Insurance Premium 1,001$ 1,193$ 1,100$ 1,400$ Total Personnel Services 36,742$ 40,393$ 35,300$ 36,800$ Materials & Supplies 200 Office Supplies -$ 100$ 100$ 100$ 203 Printed Forms & Papers 344$ 500$ 400$ 400$ 210 Operating Supplies 803$ 900$ 1,400$ 1,400$ 212 Fuel 708$ 800$ 1,200$ 1,500$ 221 Equipment Parts 560$ 450$ 1,500$ 1,500$ 223 Building Repair & Supplies 2,653$ 1,200$ 2,500$ 2,500$ 240 Small Tools & Minor Equipment 128$ 400$ 500$ 500$ Total Materials & Supplies 5,196$ 4,350$ 7,600$ 7,900$ Contractual Services 313 Committee & Commission Reimburs 960$ 1,200$ 1,200$ 1,200$ 319 Other Services 5,892$ 5,000$ 7,400$ 7,400$ 322 Postage 65$ 300$ 300$ 400$ 340 Advertising 150$ 300$ 300$ 300$ 353 Sales Tax 23$ -$ 361 Liability/Property Insurance 5,357$ 5,764$ 6,000$ 6,000$ 381 Utilities 3,502$ 3,500$ 3,500$ 3,200$ PARKS & RECREATION (45000) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) 384 Refuse Disposal 2,466$ 1,900$ 2,300$ 2,000$ 385 Sewer Utility 1,476$ 500$ 1,000$ 800$ 401 Bldg Maintenance 38$ 550$ 1,200$ 1,200$ 404 Machinery & Equipment Repair 675$ 400$ 500$ 1,200$ 406 Grounds Care 296$ 200$ 700$ 700$ 438 Misc Contractual 227$ 4,300$ 4,500$ 13,000$ 440 Events 346$ 550$ 1,000$ 1,000$ Total Contractual Services 21,473$ 24,464$ 29,900$ 38,400$ Total Park & Recreation Expenditures 63,411$ 69,207$ 72,800$ 83,100$ 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) REVENUE Taxes 31000 Washington Cty. Tax Settlement 30,200$ 36,300$ 36,300$ 39,800$ Total Property Taxes 30,200$ 36,300$ 36,300$ 39,800$ Charges for Services 34740 Coffee Sales 30$ -$ -$ -$ 34750 Facilities Rental 9,540$ 7,000$ 10,000$ 10,000$ 34760 Cleaning Fees Total Charges for Services 9,570$ 7,000$ 10,000$ 10,000$ Other Income 36230 Donations 1,300$ 3,794$ 4,500$ -$ Total Other Income 1,300$ 3,794$ 4,500$ -$ Total Community Center Revenues 41,070$ 47,094$ 50,800$ 49,800$ EXPENDITURES Personnel Services 101 Regular Wages & Salaries -$ 6,000$ 2,400$ 5,800$ 104 Temp Employee Wages 360$ 800$ 800$ 800$ 121 PERA Coord. Employer Contribution -$ 400$ 100$ 300$ 122 FICA Employer Contribution -$ 300$ 200$ 300$ 126 MEDICARE Employer Contribution 5$ 100$ -$ 100$ 151 Workers Comp Insurance Premium -$ 64$ -$ 500$ Total Personnel Services 365$ 7,664$ 3,500$ 7,800$ Materials & Supplies 210 Operating Supplies 2,868$ 3,000$ 6,800$ 5,000$ 223 Building Repair & Supplies 1,090$ 500$ 1,000$ 1,000$ Total Materials & Supplies 3,958$ 3,500$ 7,800$ 6,000$ Contractual Services 334 Licenses & Permits 35$ 839$ 900$ 900$ 361 Liability/Property Insurance 2,645$ 2,459$ 2,900$ 2,700$ 381 Utilities 10,648$ 9,000$ 8,500$ 9,000$ 384 Refuse Disposal 1,624$ 1,800$ 1,750$ 1,700$ 385 Sewer Utility 2,452$ 3,500$ 5,000$ 4,000$ 401 Bldg Maintenance 9,098$ 10,500$ 11,500$ 11,500$ 404 Machinery & Equipment Repair 1,101$ 600$ 1,200$ 1,200$ 406 Grounds Care 217$ 300$ 800$ 800$ 407 Well Repair & Maintenance 270$ 250$ 750$ 700$ 438 Misc Contractual -$ 3,200$ 2,700$ 500$ 439 Refunds Issued 910$ -$ Total Contractual Services 29,000$ 32,448$ 36,000$ 33,000$ Capital Outlays 570 Office Equipment 3,057$ 2,294$ 2,300$ -$ COMMUNITY CENTER (45180) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed GENERAL FUND (FUND 101) Total Capital Outlays 3,057$ 2,294$ 2,300$ -$ Transfers 720 Operating Transfers -$ 2,500$ 3,500$ 3,000$ Total Transfers -$ 2,500$ 3,500$ 3,000$ Total Community Center Expenditures 36,380$ 45,906$ 53,100$ 49,800$ SPECIAL REVENUE - CABLE TELEVISION (FUND 226) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Revenues -$ 9,500$ 10,200$ 19,000$ Expenditures -$ 5,519$ 7,300$ 20,000$ Net Revenues (Expenditures)-$ 3,981$ 2,900$ (1,000)$ Fund Balance - January 1 -$ -$ -$ 2,900$ Fund Balance - December 31 -$ 3,981$ 2,900$ 1,900$ Other Income 36210 Interest Income -$ -$ -$ -$ 38050 Cable TV Franchise Fees -$ 7,400$ 7,700$ 14,000$ 38051 PEG Fees -$ 2,100$ 2,500$ 5,000$ Total Other Income -$ 9,500$ 10,200$ 19,000$ Total PEG Fee Revenue -$ 9,500$ 10,200$ 19,000$ Personnel Services Total Personnel Services -$ -$ -$ -$ Materials & Supplies Total Materials & Supplies -$ -$ -$ -$ Contractual Services 309 Software Support & Maintenance -$ 1,719$ 2,100$ 2,000$ 438 Misc Contractual -$ 3,500$ 4,700$ 9,500$ Total Contractual Services -$ 5,219$ 6,800$ 11,500$ Capital Outlays 570 Office Equipment -$ 300$ 500$ $ 8,500 Total Capital Outlays -$ 300$ 500$ 8,500$ Total expenditures -$ 5,519$ 7,300$ 20,000$ FRANCHISE FEE Revenue -$ 7,400$ 7,700$ 14,000$ Expenditure -$ (5,219)$ (6,800)$ (11,500)$ Net -$ 2,181$ 900$ 2,500$ Balance 1/1 -$ -$ Balance 12/31 -$ 2,181$ 900$ 2,500$ PUBLIC, EDUCATION, AND GOVERNMENT Revenue -$ 2,100$ 2,500$ 4,800$ Expenditure -$ (300)$ (500)$ (8,500)$ Net -$ 1,800$ 2,000$ (3,700)$ Balance 1/1 -$ -$ -$ -$ Balance 12/31 -$ 1,800$ 2,000$ (3,700)$ SUB-FUND DESIGNATIONS REVENUE EXPENDITURES FUND BALANCE ECONOMIC DEVELOPMENT AUTHORITY (FUND 225) 2017 2018 2018 2019 Account Description Actual Projected Adopted Proposed Revenue 5,000$ 29,255$ 20,800$ 5,000$ Expenditures 325$ 16,575$ 9,700$ 800$ Net Revenues (Expenditures) 4,675$ 12,680$ 11,100$ 4,200$ Balance January 1 5,051$ 9,726$ 9,726$ 22,406$ Balance December 31 9,726$ 22,406$ 20,826$ 26,606$ Taxes 31000 Washington Cty. Tax Settlement 5,000$ 800$ 800$ 5,000$ Total Property Taxes 5,000$ 800$ 800$ 5,000$ Intergovernmental Revenues 33640 Other Grants -$ 8,455$ -$ -$ Total Intergovernmental Aid -$ 8,455$ -$ -$ Other Income 36210 Interest Income -$ -$ -$ -$ Total Other Income -$ -$ -$ -$ Other Financing Sources 39203 Transfer from other Funds -$ 20,000$ 20,000$ -$ Total Other Financing Sources -$ 20,000$ 20,000$ -$ Total Revenues 5,000$ 29,255$ 20,800$ 5,000$ Personal Services Total Personal Services -$ -$ -$ -$ Materials & Supplies 210 Operating Supplies & Equipment -$ -$ -$ -$ Total Materials & Supplies -$ -$ -$ -$ Contractual Services 303 Engineering Services 8,900$ 8,900$ -$ 308 Other Professional Services 325$ 7,675$ 800$ 800$ Total Contractual Services 325$ 16,575$ 9,700$ 800$ Capital Outlays Total Capital Outlays Total Expenditures 325$ 16,575$ 9,700$ 800$ EXPENDITURES REVENUES FUND BALANCE 2017 2018 2018 2019 Account Description Actual Projected Budget Budget Revenues $18,150 $0 $0 $0 Expenditures $79,318 $18,150 $14,208 $0 Net Revenues (Expenditures)-$61,167 -$18,150 -$14,208 $0 Fund Balance - January 1 $79,317 $18,150 $18,150 $0 Fund Balance - December 31 $18,150 $0 $3,942 $0 Taxes 31000 Washington Cty. Tax Settlement $0 $0 Total Property Taxes $0 $0 $0 $0 Other Income 31951 Special Assessments $16,836 $0 $0 $0 31952 Penalties & Interest $1,250 $0 $0 $0 36210 Interest Income $64 $0 $0 $0 Total Other Income $18,150 $0 $0 $0 Total 2007 Blacktop (307)$18,150 $0 $0 $0 Debt Service 601 Long Term Debt Principal $0 $0 $0 $0 611 Long Term Debt Interest $0 $0 $0 $0 Total Debt Service $0 $0 $0 $0 Transfers 710 Residual Equity Transfers $79,318 $18,150 $14,208 $0 Total Transfers $79,318 $18,150 $14,208 $0 Total 2007 Blacktop (307)$79,318 $18,150 $14,208 $0 Transfer special assessments to Local Road Improvement fund DEBT SERVICE (FUNDS 307 - 316) 2007 BLACKTOP (FUND 307) FUND BALANCE REVENUES EXPENDITURES 2017 2018 2018 2019 Account Description Actual Projected Budget Budget DEBT SERVICE (FUNDS 307 - 316) Revenues $0 $0 $0 $0 Expenditures $10,177 $0 $0 $0 Net Revenues (Expenditures)-$10,177 $0 $0 $0 Fund Balance - January 1 $10,177 $0 $0 $0 Fund Balane - December 31 $0 $0 $0 $0 Taxes 31000 Washington Cty. Tax Settlement $0 $0 $0 $0 Total Property Taxes $0 $0 $0 $0 Other Income 36210 Interest Income $0 $0 $0 $0 Total Other Income $0 $0 $0 $0 Other Financing Sources 39200 Interfund Operating Transfer $0 $0 $0 $0 Total Other Financing Sources $0 $0 $0 $0 Total Equipment Certificates $0 $0 $0 $0 Debt Service 601 Long Term Debt Principal $0 $0 $0 $0 611 Long Term Debt Interest $0 $0 $0 $0 Total Debt Service $0 $0 $0 $0 Transfers 710 Residual Equity Transfers $10,177 $0 $0 $0 720 Operating Transfers $0 $0 $0 $0 Total Transfers $10,177 $0 $0 $0 Total Equipment Certificates (311)$10,177 $0 $0 $0 Transfer balance to 2015 Fire Tanker Equipment Certificate FUND BALANCE 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES (FUND 311) REVENUES EXPENDITURES 2017 2018 2018 2019 Account Description Actual Projected Budget Budget DEBT SERVICE (FUNDS 307 - 316) Revenues $0 $0 $0 $0 Expenditures $8,312 $0 $0 $0 Net Revenues (Expenditures)-$8,312 $0 $0 $0 Fund Balance - January 1 $8,312 $0 $0 $0 Fund Balane - December 31 $0 $0 $0 $0 Taxes 31000 Washington Cty. Tax Settlement $0 $0 $0 $0 Total Property Taxes $0 $0 $0 $0 36100 Special Assessments Other Income 36210 Interest Income $0 $0 $0 $0 Total Other Income $0 $0 $0 $0 Total Equipment Certificates $0 $0 $0 $0 Debt Service 601 Long Term Debt Principal $0 $0 $0 $0 611 Long Term Debt Interest $0 $0 $0 $0 Total Debt Service $0 $0 $0 $0 Transfers 710 Residual Equity Transfers $8,312 $0 $0 $0 Total Transfers $8,312 $0 $0 $0 Total Equipment Certificates (312)$8,312 $0 $0 $0 Transfer balance to Equipment Replacement Fund FUND BALANCE EXPENDITURES 2011 DUMP TRUCK EQUIPMENT CERTIFICATES (FUND 312) REVENUES 2017 2018 2018 2019 Account Description Actual Projected Budget Budget DEBT SERVICE (FUNDS 307 - 316) Revenues $68,091 $66,752 $66,752 $68,816 Expenditures $65,493 $64,503 $64,503 $66,039 Net Revenues (Expenditures)$2,598 $2,249 $2,249 $2,777 Fund Balance - January 1 $13,775 $16,373 $16,373 $18,622 Fund Balance - December 31 $16,373 $18,622 $18,622 $21,399 Taxes 31000 Washington Cty. Tax Settlement $68,000 $66,752 $66,752 $68,816 Total Property Taxes $68,000 $66,752 $66,752 $68,816 Other Income 36210 Interest Income $91 $0 $0 $0 Total Other Income $91 $0 $0 $0 Total Fire Truck/Dump Truck Equipment Certificates $68,091 $66,752 $66,752 $68,816 Debt Service 601 Long Term Debt Principal $55,000 $55,000 $55,000 $55,000 611 Long Term Debt Interest $9,563 $8,573 $8,573 $7,418 Total Debt Service $64,563 $63,573 $63,573 $65,539 Contractual Services 620 Fiscal Agent Fees $930 $930 $930 $500 Total Contractual Services $930 $930 $930 $500 Transfers 710 Residual Equity Transfers $0 $0 $0 $0 Total Transfers $0 $0 $0 $0 Total Fire Truck/Dump Truck (313)$65,493 $64,503 $64,503 $66,039 FUND BALANCE REVENUES EXPENDITURES 2013 FIRE TRUCK/DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 313) 2017 2018 2018 2019 Account Description Actual Projected Budget Budget DEBT SERVICE (FUNDS 307 - 316) Revenues $58,963 $47,613 $47,566 $48,996 Expenditures $46,419 $46,209 $45,801 $47,163 Net Revenues (Expenditures)$12,545 $1,404 $1,765 $1,833 Fund Balance - January 1 $2,040 $14,585 $14,585 $16,350 Fund Balance - December 31 $14,585 $15,989 $16,350 $18,183 Taxes 31000 Washington Cty. Tax Settlement $48,739 $47,566 $47,566 $48,996 Total Property Taxes $48,739 $47,566 $47,566 $48,996 Other Income 36210 Interest Income $47 $47 $0 $0 Total Other Income $47 $47 $0 $0 Other Financing Sources 39200 Interfund Operating Transfer $10,177 $0 $0 $0 Total Other Financing Sources $10,177 $0 $0 $0 Total Fire Tanker Equipment Certificates $58,963 $47,613 $47,566 $48,996 Debt Service 601 Long Term Debt Principal $43,000 $43,000 $43,000 $43,000 611 Long Term Debt Interest $3,419 $2,709 $2,301 $1,441 Total Debt Service $46,419 $45,709 $45,301 $46,663 Contractual Services 620 Fiscal Agent Fees $0 $500 $500 $500 Total Contractual Services $0 $500 $500 $500 Transfers 710 Residual Equity Transfers Total Transfers $0 $0 $0 $0 Total Fire Tanker (314)$46,419 $46,209 $45,801 $47,163 2015 FIRE TANKER EQUIPMENT CERTIFICATE (FUND 315) REVENUES EXPENDITURES FUND BALANCE 2017 2018 2018 2019 Account Description Actual Projected Budget Budget DEBT SERVICE (FUNDS 307 - 316) Revenues $0 $37,884 $37,884 $37,418 Expenditures $2,500 $36,421 $36,580 $35,636 Net Revenues (Expenditures)-$2,500 $1,463 $1,304 $1,782 Fund Balance - January 1 $0 -$2,500 $0 $1,304 Fund Balance - December 31 -$2,500 -$1,037 $1,304 $3,086 Taxes 31000 Washington Cty. Tax Settlement $0 $37,884 $37,884 $37,418 Total Property Taxes $0 $37,884 $37,884 $37,418 Total Revenue $0 $37,884 $37,884 $37,418 Debt Service 601 Long Term Debt Principal $32,000 $32,000 $32,000 611 Long Term Debt Interest $3,921 $4,080 $3,136 Total Debt Service $0 $35,921 $36,080 $35,136 Contractual Services 620 Fiscal Agent Fees $2,500 $500 $500 $500 Total Contractual Services $2,500 $500 $500 $500 Transfers 710 Residual Equity Transfers Total Transfers $0 $0 $0 $0 Total Expenditures $2,500 $36,421 $36,580 $35,636 REVENUES EXPENDITURES 2017 PLOW TRUCK EQUIPMENT CERTIFICATE (FUND 317) FUND BALANCE 2017 2018 2018 2019 Account Description Actual Projected Budget Budget DEBT SERVICE (FUNDS 307 - 316) Revenues $0 $0 $0 $346,120 Expenditures $0 $0 $0 $329,638 Net Revenues (Expenditures)$0 $0 $0 $16,482 Fund Balance - January 1 $0 $0 $0 $0 Fund Balance - December 31 $0 $0 $0 $16,482 Taxes 31000 Washington Cty. Tax Settlement $346,120 Total Property Taxes $0 $0 $0 $346,120 Total Revenue $0 $0 $0 $346,120 Debt Service 304 Legal Services 601 Long Term Debt Principal $155,000 611 Long Term Debt Interest $173,638 Total Debt Service $0 $0 $0 $328,638 Contractual Services 620 Fiscal Agent Fees $1,000 Total Contractual Services $0 $0 $0 $1,000 Transfers 710 Residual Equity Transfers $0 720 Operating Transfers $0 Total Transfers $0 $0 $0 $0 Total Expenditures $0 $0 $0 $329,638 REVENUES EXPENDITURES FUND BALANCE 2018 STREET IMPROVEMENT BOND (FUND 318) CAPITAL IMPROVEMENTS (FUND 401) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Revenue 32,412$ 433,181$ 563,600$ 228,500$ Expenditures 13,642$ 214,485$ 380,650$ 198,000$ Net Revenues (Expenditures)18,770$ 218,696$ 182,950$ 30,500$ Balance January 1 384,832$ 403,602$ 403,602$ 586,552$ Balance December 31 403,602$ 622,298$ 586,552$ 617,052$ Interfund Loan from (to) Park Capital Fund 9,000$ 9,000$ 6,000$ 6,000$ Advance from (to) 201 Sewer Fund 2,639$ 2,639$ 2,639$ 2,639$ CASH BALANCE 12/31 357,211$ 587,545$ 548,800$ 587,939$ Taxes 31000 Washington Cty. Tax Settlement 30,000$ -$ -$ -$ Total Property Taxes 30,000$ -$ -$ -$ Intergovernmental Revenues 33422 Other State Grants -$ 10,000$ 100,000$ 90,000$ 33640 Other Grants -$ 5,188$ 49,500$ 21,000$ Total Intergovernmental Aid -$ 15,188$ 149,500$ 111,000$ Other Income 36210 Interest Income 2,412$ 4,000$ 2,000$ 36230 Donations 10,493$ 10,600$ 12,000$ Total Other Income 2,412$ 14,493$ 10,600$ 14,000$ Other Financing Sources 39200 Interfund Operating Transfer 403,500$ 403,500$ 103,500$ Total Other Financing Sources -$ 403,500$ 403,500$ 103,500$ TOTAL REVENUES 32,412$ 433,181$ 563,600$ 228,500$ Contractual Services 303 Engineering Services -$ -$ 100,000$ 120,000$ 438 Miscellaneous Contractual -$ 9,350$ 9,350$ -$ Total Contractual Services -$ 9,350$ 109,350$ 120,000$ Capital Outlays 520 Capital Improvements to Bldgs 36,465$ 60,300$ 63,000$ 530 Capital Improvements other than Bldgs 6,335$ 62,885$ 45,000$ 15,000$ 540 Heavy Machinery Capital -$ -$ 66,000$ -$ 570 Office Equipment 7,307$ 5,785$ -$ -$ Total Capital Outlays 13,642$ 105,135$ 171,300$ 78,000$ REVENUE EXPENDITURES FUND BALANCE CAPITAL IMPROVEMENTS (FUND 401) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Transfers 710 Residual Equity Transfers -$ 100,000$ 100,000$ -$ 720 Operating Transfers -$ -$ -$ -$ Total Transfers -$ 100,000$ 100,000$ -$ TOTAL EXPENDITURES 13,642$ 214,485$ 380,650$ 198,000$ General Holiday decorations 5,785$ 9,000$ 3,000$ Gateway trail pre-development 10,000$ 100,000$ 90,000$ Bliss Addition Stormwater plan 30,000$ Community Center ADA 18,000$ 18,000$ Information Technology Firewall appliance 1,207$ Gigabit ethernet switch 800$ Server 5,300$ Broadband Feasibility Study 9,350$ 9,350$ Broadband Implementation Community Building Building lighting conversion to LED 33,285$ 33,300$ Skateboard ramps 12,000$ Tennis court resurfacing 52,885$ 45,000$ Window 3,180$ Fire Emergency Generator -$ 66,000$ Roof replacement moved to 2022 HVAC replacement 15,000$ LED lighting improvements 30,000$ Parks South Ballfield backstop 6,335$ 13,642$ 114,485$ 280,650$ 198,000$ EXPENDITURES BY DEPARTMENT PARK CAPITAL IMPROVEMENTS (FUND 404) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Revenue 5,582$ 114,919$ 315,700$ 147,600$ Expenditures 3,768$ 1,411$ 18,220$ 163,520$ Net Revenues (Expenditures)1,814$ 113,508$ 297,480$ (15,920)$ Balance January 1 (11,559)$ (9,745)$ (9,745)$ 103,763$ Balance December 31 (9,745)$ 103,763$ 287,735$ 87,843$ Advance from (to) Capital Improvement fund (3,000)$ (12,000)$ (6,000)$ (6,000)$ CASH BALANCE 12/31 16,255$ 117,763$ 307,735$ 95,843$ Balance by sub-fund Undesignated (1,645)$ 98,355$ 298,356$ 98,356$ Designated - Lilliskogen (21,407)$ (8,688)$ (22,907)$ (12,688)$ Designated - Wayne Erickson 13,307$ 14,096$ 12,287$ 2,176$ Designated - Skating Rink -$ -$ -$ (9,745)$ 103,763$ 287,735$ 87,843$ Balance due to Capital Improvement Fund 26,000$ 14,000$ 20,000$ 8,000$ Intergovernmental Revenues 33640 Other Grants -$ -$ -$ -$ Total Intergovernmental Aid -$ -$ -$ -$ Charges for Services 34730 Ballfield Ad Revenue 1,950$ 1,650$ 2,200$ 1,600$ 34780 Park Dedication Fees 3,000$ 12,000$ 6,000$ 6,000$ Total Charges for Services 4,950$ 13,650$ 8,200$ 7,600$ Other Income 36230 Donations 500$ 1,269$ 7,500$ -$ 36260 Sale of property -$ -$ 200,000$ 140,000$ Total Other Income 632$ 1,269$ 207,500$ 140,000$ Other Financing Sources 39200 Interfund Operating Transfer -$ 100,000$ 100,000$ -$ Total Other Financing Sources -$ 100,000$ 100,000$ -$ Other Financing Sources Total Other Financing Sources -$ -$ -$ -$ Total Park Capital Improvements Fund 404 5,582$ 114,919$ 315,700$ 147,600$ FUND BALANCE REVENUE PARK CAPITAL IMPROVEMENTS (FUND 404) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Personal Services 101 Regular Wages & Salaries 211$ -$ -$ -$ 104 Temp Employee Wages 311$ -$ 1,200$ 1,200$ 121 PERA Coord. Employer Contribution 38$ -$ 100$ 100$ 122 FICA Employer Contribution 32$ -$ 100$ 100$ 126 Medicare 8$ -$ -$ -$ Total Personal Services 599$ -$ 1,400$ 1,400$ Materials & Supplies 210 Operating Supplies & Equipment -$ 181$ 820$ 800$ Total Materials & Supplies -$ 181$ 820$ 800$ Contractual Services 381 Utilities -$ 500$ 500$ 520$ 384 Refuse Disposal -$ 730$ 500$ 800$ Total Contractual Services -$ 1,230$ 1,000$ 1,320$ Capital Outlays 520 Capital Improvements to Bldgs -$ -$ 15,000$ -$ 530 Capital Improvements other than Bldgs 3,169$ -$ -$ 60,000$ Total Capital Outlays 3,169$ -$ 15,000$ 60,000$ Transfers 710 Residual Equity Transfers -$ -$ -$ 100,000$ Total Transfers -$ -$ -$ 100,000$ Total Dept. Fund 404 3,768$ 1,411$ 18,220$ 163,520$ EXPENDITURES PARK CAPITAL IMPROVEMENTS (FUND 404) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Undesignated Revenue 132$ 100,000$ 300,000$ 140,000$ Expenditure -$ -$ -$ (140,000)$ Net 132$ 100,000$ 300,000$ -$ Balance 1/1 (1,776)$ (1,644)$ (1,644)$ 98,356$ Transfer Balance 12/31 (1,644)$ 98,356$ 298,356$ 98,356$ Lilleskogen Revenue 3,500$ 12,719$ 13,500$ 6,000$ Expenditure -$ -$ (15,000)$ (10,000)$ Net 3,500$ 12,719$ (1,500)$ (4,000)$ Balance 1/1 (24,907)$ (21,407)$ (21,407)$ (8,688)$ Transfer Balance 12/31 (21,407)$ (8,688)$ (22,907)$ (12,688)$ Wayne Erickson Revenue 1,950$ 1,650$ 2,200$ 1,600$ Expenditure (3,768)$ (861)$ (3,220)$ (13,520)$ Net (1,818)$ 789$ (1,020)$ (11,920)$ Balance 1/1 15,125$ 13,307$ 13,307$ 14,096$ Transfer Balance 12/31 13,307$ 14,096$ 12,287$ 2,176$ Wojtowicz Ice Rink Revenue -$ 550$ -$ Expenditure -$ (550)$ -$ Net -$ -$ -$ Balance 1/1 -$ -$ -$ Transfer Balance 12/31 -$ -$ -$ FUND DESIGNATIONS PARK CAPITAL IMPROVEMENTS (FUND 404) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Lilleskogen - to be 100% funded through grants & donations Parking lot Picnic shelter -$ -$ 15,000$ Woodland plantings and fencing entrance signs Park benches Other improvements Lilleskogen - wetland restoration 10,000$ Other improvements -$ -$ -$ -$ -$ 15,000$ 10,000$ Wayne Erickson - to be funded through advertising revenues Bleacher / Concession improvements 3,169$ -$ -$ Playground replacement -$ -$ -$ Concrete slabs under bleachers 10,000$ 3,169$ -$ -$ 10,000$ Wojtowicz Ice Rink -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Undesignated Path from t-ball field to community building / pleasure rink expansion 10,000$ Clearing and trails at nature parks (Bone Lake, Big Marine School site, Orwell Court)10,000$ Settlers monument improvements 5,000$ Doors for pavilion and water source at Lions Park 15,000$ -$ -$ 40,000$ IMPROVEMENTS BY LOCATION EQUIPMENT REPLACEMENT (FUND 406) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Revenue 171,834$ 53,990$ 60,540$ 41,000$ Expenditures 195,093$ 257,477$ 262,680$ 73,000$ Net Revenues (Expenditures)(23,259)$ (203,487)$ (202,140)$ (32,000)$ Balance January 1 501,061$ 477,802$ 477,802$ 275,662$ Balance December 31 477,802$ 274,315$ 275,662$ 243,662$ EXPENDITURES BY DEPARTMENT Fire -$ 225,028$ 219,180$ 30,000$ Public Works 195,093$ 32,449$ 43,500$ 43,000$ TOTAL 195,093$ 257,477$ 262,680$ 73,000$ Taxes 31000 Washington Cty. Tax Settlement -$ 30,000$ 30,000$ 30,000$ Total Property Taxes -$ 30,000$ 30,000$ 30,000$ Other Income 36210 Interest Income 3,522$ 4,000$ 1,000$ 1,000$ 36230 Donations -$ 9,540$ 9,540$ -$ 36260 Sale of Equipment -$ 10,450$ 20,000$ 10,000$ Total Other Income 3,522$ 23,990$ 30,540$ 11,000$ Other Financing Sources 39200 Transfer - Debt Service Fund 8,312$ -$ -$ -$ 39350 Certificate of Indebtedness 160,000$ -$ -$ -$ Total Other Financing Sources 168,312$ -$ -$ -$ TOTAL REVENUES 171,834$ 53,990$ 60,540$ 41,000$ Capital Outlays 540 Heavy Machinery Capital 39,133$ 140,658$ 141,180$ 30,000$ 550 Motor Vehicles Capital 155,961$ 116,819$ 121,500$ 43,000$ Total Capital Outlays 195,093$ 257,477$ 262,680$ 73,000$ TOTAL EXPENDITURES 195,093$ 257,477$ 262,680$ 73,000$ REVENUES EXPENDITURES FUND BALANCE SUMMARY EQUIPMENT REPLACEMENT (FUND 406) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Public Works Replace 2002 Sterling dump truck & plow 155,961$ Replace 2009 John Deere 1445 mower w broom & blower 32,500$ Purchased used roller 6,633$ Replace 2008 Ford F350 + plow 43,000$ Tailgate sander - Ford F550 6,100$ 7,000$ Replace 2008 Ford Ranger 26,349$ 36,500$ Fire SCBA & Masks -$ 106,918$ 107,540$ SCBA Air Compressor -$ 27,640$ 26,640$ Replace 1995 Ford - Grass Rig #5175 -$ 90,470$ 85,000$ Replace jaws of life 30,000$ 195,093$ 257,477$ 262,680$ 73,000$ EXPENDITURES BY DEPARTMENT LOCAL ROAD IMPROVEMENT (FUND 408) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Revenue 1,169,768$ 4,600,864$ 5,139,750$ 379,930$ Expenditures 88,753$ 5,135,000$ 6,500,000$ 66,000$ Net Revenues (Expenditures)1,081,016$ (534,136)$ (1,360,250)$ 313,930$ Balance January 1 374,020$ 1,455,036$ 1,477,853$ 920,899$ Balance December 31 1,455,036$ 920,899$ 117,603$ 1,234,830$ Taxes 31000 Washington Cty. Tax Settlement 560,533$ 725,050$ 725,050$ 378,930$ Total Property Taxes 560,533$ 725,050$ 725,050$ 378,930$ Intergovernmental Revenues 33422 Other State Grants & Aids -$ -$ -$ -$ Total Intergovernmental Aid -$ -$ -$ -$ Other Income 36210 Interest Income 6,718$ 8,000$ 500$ 1,000$ 36250 Misc Refund Total Other Income 6,718$ 8,000$ 500$ 1,000$ Other Financing Sources 39203 Transfer - Debt Service Fund 79,318$ 18,150$ 14,200$ -$ 39203 Transfer - General Fund 523,200$ -$ -$ -$ 39203 Transfer - Bond Fund -$ 3,849,664$ -$ -$ 39310 Proceeds from issuance of debt -$ -$ 4,400,000$ -$ Total Other Financing Sources 602,518$ 3,867,814$ 4,414,200$ -$ TOTAL REVENUES 1,169,768$ 4,600,864$ 5,139,750$ 379,930$ Contractual Services 303 Engineering Services 88,753$ 410,000$ 50,000$ 50,000$ Total Contractual Services 88,753$ 410,000$ 50,000$ 50,000$ Capital Outlays 530 Capital Improvements other than Bldgs -$ 4,725,000$ 6,450,000$ 16,000$ Total Capital Outlays -$ 4,725,000$ 6,450,000$ 16,000$ TOTAL EXPENDITURES 88,753$ 5,135,000$ 6,500,000$ 66,000$ FUND BALANCE SUMMARY REVENUES EXPENDITURES 201 SEWER SYSTEMS (FUND 602) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Revenue 88,342$ 87,900$ 88,900$ 90,900$ Operating Expenditures 101,978$ 99,522$ 103,150$ 137,525$ Net Revenues (Expenditures)(13,636)$ (11,622)$ (14,250)$ (46,625)$ Add Depreciation 38,718$ 38,700$ 38,700$ 49,700$ Less Capitalized expenditures (10,400)$ -$ -$ (75,000)$ Cash Flow 14,682$ 27,078$ 24,450$ (71,925)$ Balance January 1 877,892$ 864,256$ 864,256$ 852,634$ Balance December 31 864,256$ 852,634$ 850,006$ 806,009$ Cash balance - December 31 82,892$ 109,970$ 107,342$ 35,417$ Taxes 31951 Special Assessments - principal 455$ 4,000$ 8,800$ 4,000$ 31952 special Assessment - interest 912$ 300$ 400$ 400$ Total Property Taxes 1,367$ 4,300$ 9,200$ 4,400$ Intergovernmental Revenues 33422 Other State Grants 7$ -$ -$ -$ Total Intergovernmental Aid 7$ -$ -$ -$ Other Income 36210 Interest Income 550$ 500$ 200$ 200$ Total Other Income 550$ 500$ 200$ 200$ Proprietary Fund Revenues 34401 Sewer Charges & Connection Fees 77,918$ 83,100$ 79,500$ 86,300$ 37250 Sewer Connection Fee 8,500$ -$ -$ -$ Total Proprietary Fund 86,418$ 83,100$ 79,500$ 86,300$ Total 201 Project Sewer Fund 602 88,342$ 87,900$ 88,900$ 90,900$ FUND BALANCE SUMMARY REVENUES 201 SEWER SYSTEMS (FUND 602) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Personnel Services 101 Regular Wages & Salaries 19,561$ 20,000$ 20,400$ 17,200$ 102 OT Reg. Wages 793$ 800$ -$ 121 PERA Coord. Employer Contribution 1,527$ 1,500$ 1,500$ 1,300$ 122 FICA Employer Contribution 1,197$ 1,100$ 1,300$ 1,100$ 126 MEDICARE Employer Contribution 279$ 310$ 300$ 300$ 131 Health Insurance Employer Contribution -$ 200$ -$ -$ 151 Workers Comp Insurance Premium 901$ 710$ 900$ 700$ Total Personnel Services 18,848$ 24,620$ 24,400$ 20,600$ Materials & Supplies 200 Office Supplies 100$ 155$ 100$ 200$ 210 Operating Supplies & Equipment 394$ 1,000$ 500$ 550$ 240 Small Tools & Minor Equipment 171$ 700$ 500$ 550$ Total Materials & Supplies 664$ 1,855$ 1,100$ 1,300$ Contractual Services 303 Engineering Services 4,967$ 600$ 3,000$ 20,000$ 304 Legal Services -$ -$ -$ -$ 308 Other Professional Services -$ 1,650$ 1,500$ 1,725$ 309 Software Support & Maintenance 1,431$ 750$ 1,400$ 1,400$ 317 Employee Training 289$ 400$ 2,100$ 1,200$ 321 Telephone 1,855$ 1,800$ 2,000$ 2,000$ 322 Postage 200$ 250$ 200$ 450$ 331 Travel Expenses 312$ 50$ -$ 100$ 334 License & Permits 505$ 800$ 850$ 1,000$ 361 Liability/Property Insurance 729$ 772$ 800$ 900$ 381 Utilities 2,148$ 1,875$ 2,300$ 2,300$ 385 Sewer Pumping 14,879$ 8,200$ 6,500$ 8,000$ 386 Operation & Maintenance 3,193$ 2,400$ 5,000$ 5,000$ 404 Machinery & Equipment Repair 9,635$ 12,500$ 8,000$ 16,000$ 414 Equipment Rental -$ 300$ 300$ 350$ 420 Depreciation 38,718$ 38,700$ 38,700$ 49,700$ 438 Misc Contractual 3,604$ 2,000$ 5,000$ 5,500$ Total Contractual Services 82,466$ 73,047$ 77,650$ 115,625$ Total 201 Sewer Project (602)101,978$ 99,522$ 103,150$ 137,525$ EXPENDITURES 201 SEWER SYSTEMS (FUND 602) 2017 2018 2018 2019 Account Description Actual Projected Budget Proposed Anderson / Erickson Bliss Bliss Lift Station 1 - control panel -$ -$ 37,500$ Bliss Lift Station 2 - control panel -$ -$ 37,500$ Bliss LS 1 Pump 1 5,200$ -$ Bliss LS 1 Pump 2 5,200$ -$ 10,400$ -$ -$ 75,000$ CAPITAL EXPENDITURES UPTOWN SEWER SYSTEM (FUND 612) 2017 2018 2018 2019 Actual Projected Budget Proposed Revenue 17,409$ 19,800$ 20,800$ 20,800$ Expenditures 17,183$ 17,413$ 21,700$ 21,397$ Net Revenues (Expenditures)226$ 2,387$ (900)$ (597)$ Add Depreciation 4,877$ 4,877$ 5,000$ 4,877$ Less Loan repayment to Capital Imp Fund (2,639)$ (2,639)$ (2,639)$ (2,639)$ Less Capitalized expenditures -$ -$ (3,000)$ (5,500)$ Cash Flow 2,464$ 4,625$ (1,539)$ (3,859)$ Balance January 1 162,809$ 162,809$ 167,736$ 172,059$ Balance December 31 167,736$ 172,059$ 164,658$ 164,341$ Cash balance 5,245$ 9,870$ 3,706$ 6,011$ Intergovernmental Revenues 33422 Other State grants 2$ -$ -$ -$ Total Intergovernmental Aid 2$ -$ -$ -$ Other Income 36210 Interest Income 36$ -$ -$ -$ Total Other Income 36$ -$ -$ -$ Proprietary Fund Revenues 34401 Sewer Charges & Connection Fees 17,371$ 19,800$ 20,800$ 20,800$ Total Proprietary Fund 17,371$ 19,800$ 20,800$ 20,800$ Total Uptown Sewer Fund 612 17,409$ 19,800$ 20,800$ 20,800$ FUND BALANCE SUMMARY REVENUES UPTOWN SEWER SYSTEM (FUND 612) 2017 2018 2018 2019 Actual Projected Budget Proposed FUND BALANCE SUMMARY Personnel Services 101 Regular Wages & Salaries 7,479$ 6,400$ 7,900$ 7,500$ 102 OT Reg. Wages -$ -$ -$ 121 PERA Coord. Employer Contribution 561$ 600$ 600$ 600$ 122 FICA Employer Contribution 439$ 450$ 500$ 500$ 126 MEDICARE Employer Contribution 103$ 110$ 100$ 100$ 131 Health Insurance Employer Contribution -$ 100$ -$ -$ 133 Life Insurance Employer Paid -$ -$ -$ -$ 151 Workers Comp Insurance Premium 200$ 273$ 200$ 300$ Total Personnel Services 8,128$ 7,933$ 9,300$ 9,000$ Materials & Supplies 200 Office Supplies 9$ 50$ 100$ 75$ 210 Operating Supplies & Equipment 5$ 70$ 200$ 150$ 240 Small Tools & Minor Equipment -$ 85$ -$ -$ Total Materials & Supplies 14$ 205$ 300$ 225$ Contractual Services 303 Engineering Services 120$ -$ -$ -$ 309 Software Support & Maintenance 159$ 100$ 100$ 125$ 317 Employee Training 86$ 150$ 700$ 700$ 322 Postage -$ 30$ 100$ 45$ 334 Licenses & Permits -$ 235$ 200$ 225$ 361 Liability/Property Insurance 217$ 250$ 300$ 300$ 381 Utilities 1,730$ 1,500$ 2,000$ 2,000$ 385 Sewer (Pumping)1,348$ -$ 1,500$ 600$ 386 Operation & Maintenance 192$ 400$ 1,200$ 600$ 404 Machinery & Equipment Repair 313$ 1,733$ 500$ 1,500$ 420 Depreciation Expense 4,877$ 4,877$ 5,000$ 4,877$ 438 Misc Contractual -$ -$ 500$ 1,200$ Total Contractual Services 9,040$ 9,275$ 12,100$ 12,172$ Total Uptown Sewer (612)17,183$ 17,413$ 21,700$ 21,397$ Drainfield blower -$ 3,000$ Purchase replacement pump 5,500$ -$ -$ 3,000$ 5,500$ EXPENDITURES CAPITAL EXPENDITURES