3. 2016 Budget (Part 1)-44-
SCANDILA
City of Scandia
2016 Budget
DRAFT
FOR
CITY COUNCIL DISCUSSION
August 11 & 19, September 2, 2015
Budget Work Sessions
CONTENTS
Budget Overview (Part 1)
Budget Process and Timeline...............................................................................1
BudgetFormat.....................................................................................................2
Revenue Budget Assumptions
PropertyTaxes.........................................................................................3
OtherRevenues.......................................................................................
4
Expense Budget Assumptions
Wages and Benefits............................................................................. --..
5
OtherExpenses........................................................................................
5
CapitalProjects....................................................................................................6
Overview, General Fund.....................................................................................
7
Overview, Other Funds.......................................................................................7
EnterpriseFunds..........................................................................8
Summary Tables
2016 Draft Expenditure Budget, Summary by Fund and Department ....10
Expenditure Budget History, 2012 through 2016 Proposed ....................
11
2016 Draft Revenue Budget, Summary by Fund and Department ..........
12
2016 Employee FTE's.............................................................................13
General Fund Department Budgets (Part 2)
Administration & Finance...............................................................................14
CityCouncil.........................................................................................................15
Elections..............................................................................................................16
Planning& Building............................................................................................17
Police...................................................................................................................18
Fire.............................. ................... .................................. ................ ........,........... 19
PublicWorks....................................................................................................... 20
Parks and Recreation........................................................................................... 21
CommunityCenter.............................................................................................. 22
Budgets for Other Funds (Part 3)
DebtService Funds..............................................................................................23
CapitalImprovement Fund..................................................................................24
Park Capital Improvement Fund......................................................................... 25
Equipment Replacement Fund............................................................................ 26
Local Road Improvement Fund.........................................................27
201 Sewer Project Fund.......................................................................................28
UptownSewer Fund............................................................................................ 29
Economic Development Authority......................................................30
Appendices:
Draft Capital Improvement Program (CIP) 2016 to 2020 (Part 4)
CIP Summary Data (Part S)
CIP Appendix (Part 6)
BUDGET OVERVIEW
Budget Process and Timeline
This document contains a draft budget for the period of January 1 through December 31, 2016
for the City of Scandia. The budget is preliminary and has been prepared for discussion by the
Scandia City Council at their budget workshops. Year to date (YTD) data is, unless otherwise
stated, as of June 30, 2016.
The timeline for developing the 2016 City budget is shown below. While the final budget will
not be adopted until December, the City is required to certify its proposed maximum property tax
levy to the county auditor not later than September 30, 2015. The city may continue to refine the
budget, but after that date the levy cannot be increased. Notices to property owners will be based
on the maximum levy.
The schedule for review of the 2016 budget is as follows:
City of Scandia
2016 Budget Calendar
Dates Action
April -July Capital Improvement Committee works on 2016-2020 CIP
June/ July Staff prepares draft budget
Tuesday, August l l Capital Improvement Committee Presents Recommendations/City
Council budget workshop (regular work session/special meeting)
Wednesday, August 19 City Council budget workshop (special meeting)
Wednesday, September 2 City Council budget workshop (regular work session)
Tuesday, September 15 Council meeting to adopt proposed budget by resolution and certify
proposed levy to county auditor; set date for public meeting on levy and
budget
Wednesday, September 30 Last date to certify proposed (maximum) tax levy to county auditor
(assumes legislation passes moving EDA from Sept 15 to Sept 30)
October 1 (approximate) Include information on proposed budget in City newsletter
Wednesday, October 7 City Council budget workshop (regular work session)
Tuesday, October 27 City Council budget workshop (special meeting, optional)
Wednesday, November 4 Planning Commission hearing on Capital Improvement Program (CIP)
November Washington County mails property tax statements
Wednesday, December 2 Public meeting on budget and tax levy (combine with December 2 work
session or set a special meeting at another time)
Tuesday, December 15 Budget hearing/ adopt final property tax levy and budget
(last regular Council meeting of 2015)
Monday, December 28 Last date to certify final tax levy to county auditor
January, 2016 Publish summary budget in legal newspaper
Budget Format
The draft 2016 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)
General Fund ► Planning & Building (41910)
• Police (42000)
• Fire (42200)
• Public Works (43000)
► Parks (45000)
• Community Center (45180)
2007 Blacktop Project (307)
2010 Equipment Certificate (311)
Debt Service Funds 2011 Equipment Certificate (312)
Capital Funds
2013 Equipment Certificate (313)
2015 Equipment Certificate (315)
Capital Improvement Fund (401)
Parks Capital Improvement Fund (404)
Equipment Replacement Fund (405)
Local Road Improvement Fund (408)
2 8/7/2015
Enterprise Funds 201 Sewer Project Fund (602)
Special Fund
Uptown Sewer Fund (612)
EDA Fund
The major expenditure categories in the budget are:
Personnel Services (100) Costs related to employees including wages, salaries,
retirement contributions and all other benefits.
Materials and Supplies (200) All of the "things" that the city purchases, such as
office supplies, parts, fuel, sand & gravel, etc.
Contractual Services and Charges All types of services and functions performed by or
(300-400) provided by those other than employees.
Capital Outlay (500) Projects, equipment or furnishings with a useful life
of three years or longer and cost greater than $500.
(Capital outlay items with a life of five years or
longer and cost $10,000 or greater would also be
listed in the CIP.)
Debt Service (600)
Transfers (700)
Revenue Budget Assumptions
Property Taxes
Principal and interest payments on short- or long-
term debt.
Transfers from one fund to another.
Property taxes are the city's largest revenue source, representing 87% of revenues to the General
Fund. Some years, Minnesota cities over 2,500 in population have been subject to property tax
levy limits established by the state legislature. For 2016, there are no levy limits in place.
The following table shows the total tax levy of the City of Scandia in recent years with the
percentage increases from the previous year. The 2016 preliminary maximum levy, which is
what would be required to fund the draft budget presented by staff, is shown for illustration only.
It may change based on decisions the City Council makes about the budget. The draft budget
assumes a 1.91 % levy increase in 2016.
8/7/2015
Year
2007
2008
Property Tax Levy History
Total Levy
$1,533,930
$1,703,589
Increase
3.40%
11.06%
2009
$1,860,893
9.23%
2010
$1,918,647
3.10%
2011
$2,013,651
4.95%
2012
$2,055,174
2.06%
2013
$2,171,074
5.64%
2014
$2,171,074
0%
2015
$2,217,509
2.14%
2016
$2,259,871
1.91%
How changes in the city budget and levy will impact individual property tax payers is a complex
question. The amount of the tax levy is only one of many factors. Preliminary data from
Washington County indicates that the city's tax capacity may decrease by 3% for the pay 2016
tax year. The city will have more information available after the Truth in Taxation statements
are mailed in November and before the final budget and levy is adopted.
Other Revenues
The following assumptions were made about other revenue sources for 2016:
• Other taxes (gravel tax revenue)—consistent with projections in the EIS for Zavoral Mine
Project.
• License and permits—similar to revenue in 2015.
• Intergovernmental revenues—the only revenues assumed in the General Fund is the
recycling grant and homestead market exclusion credit in the Administration Department
and the Fire Relief Aid from the State and other state grants for the Fire Department.
(Scandia receives no Local Government Aid (LGA).)
+ Charges for services—similar to revenue in 2015
■ Fines and forfeitures— similar to revenue in 2015
• Interest— similar to revenue in 2015
In November 2012 the Council approved an update to the Fund Balance Policy that if the
unassigned fund balance in the General Fund rises above 50% at the end of the fiscal year, the
amount above 50% would be applied to the following year's operating budget or transferred to a
capital improvement fund. Per the December 31, 2014 audit report, the unassigned, unrestricted
fund balance was $1,571,307, which is equal to about 75% of the general fund expenses included
in the draft 2016 budget. Therefore, staff is proposing that $315,000 be transferred from the
General Fund to the Local Road Improvement Fund.
4 8/7/2015
Expense Budget Assumptions
Wages and Benefits
The draft budget assumes that step increase will be given when an employee is eligible. A 2%
COLA (cost of living adjustment) is included.
As provided by Ordinance No. 132, no adjustment to City Council pay will occur on January 1,
2016. The Council pay may be adjusted again on January 1, 2017, following the next election.
New rates obtained from Health Partners for the non -reps and the union insurance for the
represented public works employees have been included in the budget. Because the city's health
insurance plan for non -reps is a high -deductible plan (to keep premium costs down) the City has
been contributing to Health Savings Accounts (HSAs) for eligible employees. The draft budget
assumes continuing city contributions to the HSAs at the same level as in the last 5 years for
these employees. However, the City contribution will not continue for unionized employees
since their new plan is not a high deductible plan.
Other Expenses
The draft expense budgets include the following assumptions for costs in 2016 compared to
2015:
• PERA & FICA—same in 2016 as 2015
Insurance (Property & Auto, Liability)—+ 10%, Actual costs will be available in
December for the policy year beginning January 1. Treasurer estimates Workers
Compensation to decrease due to a lower payroll.
• Utilities—assumes 3% increase, except for fire and public works since the ambulance has
left the building.
• Fuel—varies by department and past budgeting to actual numbers. Fire Department to
decrease, Public Works to remain the same, and Parks and Rec to increase.
5 8/7/2015
Capital Projects
The following projects in the draft Capital Improvement Plan (CIP) update are included in the
draft 2016 budget. Detailed descriptions are included in the CIP and/or the department budget
narratives.
Proj # CIP Project Name
F-022 SCBA Compressor Replacement
F-023 12 SCBA & 30 Masks
PR -001 Picnic Shelter at Lilleskogen and
Wetland Restoration
PR -008 Bleachers and Concrete at Wane
Erickson Lighted Ballfield
PW -002 Street Maintenance Program
PW -010 2002 Sterling Dump Truck w/Plow
Replacement
Cost Funding
$17,000 Equipment Replacement Fund
$98,000 Equipment Replacement Fund
$27,000 Funds to come from grant revenue or
donations not yet secured for picnic
shelter. Wetland funded by general fund.
$7,500 Funds to come sign revenue for ballfield
$1,230,000 ($330,000) General Fund, Public Works
Budget (43000) and $900,000 Local Road
Improvement Fund
$200,000 Debt Service
In addition to the projects in the CIP these other capital expenditures are included in the draft
2016 budget. (These projects do not meet the $10,000 threshold for inclusion in the CIP.)
Budget
Description
Cost
Administration &Finance
Office Equipment (570)
$2,000
City Council
Office Equipment (570)
$8,000
Fire Department
Office Equipment (570)
$2,000
Fire Department
Furniture and Fixtures (580)
$6,600
Public Works
Furniture and Fixtures
$500
6 8/7/2015
Overview, General Fund
The draft 2016 General Fund expense budgets total $2,082,547, up over 4% from the 2015
budget. Departmental budgets with increases include City Council (34.07%, new audio
equipment for the council chambers), Elections (2016 will have an election unlike 2015),
Planning and Zoning (33.36%, reallocation of staff time, no change in operations), Public
Works (12.06%, increase in transfer to Local Road Improvement Fund, Workers Comp costs and
shifting more costs to public works from sewers; budget would increase only I% if no increase
in transfer to LRIF), and Community Center (1.98%, inflationary costs)
Departmental budgets with decreases are Administration and Finance (8.69%, decrease in lease
prices and materials and supplies, transfer of personnel costs to Planning and Zoning), Police
(3.96%, adjust for new deputy),
Fire (10.94%, no transfer to 2016 Draft Budget
Equipment Replacement Fund, General Fund Revenue by Type
some reductions to be closer to
2014 actuals), Parks (2.19%, no
year round staff position). More
information on these changes is
included in the department
worksheets and narratives.
The pie chart to the right shows
revenues to the General Fund,
which are largely from property
taxes (87%) and Licenses and
Permits (5%) with the remainder
from other sources.
The second pie chart, to the right,
shows proposed General Fund
expenses by type. Forty-nine
percent of the budget would go
for Contractual Services, with
Personnel Services being the next
highest category (32%).
Overview, Other Funds
Taxes * Licenses & Permits
Intergovernmental Revenues v Charges for services
Fines & Forefeitures Other Revenues
2016 Draft Budget
General Fund Expenses by Type
Debt Service Funds—The total
debt service budget will be
significantly lower (down 34%) F Personnel services v Materials &Supplies Contractual Services
in 2016 than in 2015 mainly due ■ Capital Outlays ■ Debt service
to the prepayment of the 2007
Road Bond and the fund balance use to pay off the 2010 Equipment Certificate. The property tax
levy for debt service is based on principal and interest payments plus the statutory 5% coverage,
less any assessments and interest revenue. An updated Debt Management Analysis prepared by
7 8/7/2015
Northland Securities is included with the budget details of the Debt Service Funds. There is one
new planned expenditures from the Debt Service Fund in 2016, the Fire Tanker Replacement. If
the Council borrows for the Dump Truck with Plow replacement in 2016, the first payment
would be in 2017, when another equipment certificate will have been paid off.
Capita/ Funds— The draft budget currently proposes $30,000 of the tax levy as revenue to the
Capital Improvements Fund (401.) There no planned expenditures in 2016 at this point.
The budget for the Parks Capital Improvements Fund (404) includes three expenditure in 2016.
PR -001 includes a Picnic Shelter at Lilleskogen ($25,000) if funds are donated and wetland
restoration at the park ($2,000). PR -008 includes replacing the bleachers and concrete slabs
($7,500) at the Wayne Erickson Ballfield. The draft budget estimates two park dedication fees
from subdivisions, which would be applied toward the interfund loan from the Capital
Improvement Fund in 2015 for the parking lot at Lilleskogen.
No new revenues are proposed in 2016 for the Equipment Replacement Fund, other than the sale
of equipment. The planned expenditures from the Equipment Replacement Fund in 2016 include
the replacement for Fire Department SCBA and Masks ($98,000, F-023) and the SCBA Air
Compressor replacement ($17,000, F-022). The CIC is recommending only projects below
$100,000 be funded from the Equipment Replacement Fund and anything higher would be
financed through equipment certificates (borrowing). Expenditures also include the replacement
of the Dump Truck with Plow ($200,000 PW -010) but would be funded by borrowing in 2016
and payments to begin in 2017 in the Debt Service Fund.
The Local Road Improvement Fund is proposed to receive a $315,000 transfer from excess fund
balance over 50% of General Fund operating expenses, $20,000 in special assessments
reassigned from the 2007 Road Bond, and $567,500 in new tax levy. One expenditure is planned
in 2016 -Reconstruction of 236th, 237th and Novak Ave. No special assessments are proposed.
The table on the following page shows the fund balances expected in the three capital funds at
the end of 2015, and the proposed 2016 expenses and revenues (including interest.)
Fund
401
Capital Improvements
404
Parks Capital Improvements
406
Equipment Replacement
408
Local Road Improvement
12/31/2015 2016 2016 12/31/2016
Projected Expense Revenue Projected
$316,900 $0 $30,700 $347,600
$13,325* $40,500 $35,720 $8,545*
$450,000 $115,000 $5,000 $340,000
$420,067 $900,000 $903,000 $423,067
Total $1,200,292 $1,055,500 $974,420 $1,119,212
*Reserved for Wayne Erickson ballfield (sign revenue) plus interest
Enterprise Funds—Fund 602 is one of the city's enterprise funds, for the operation of the "201"
community sewer system that serves approximately 100 homes on Big Marine Lake. Fund 612
8/7/2015
is an enterprise fund created in 2013 to segregate the revenues and expenses for operation of the
Uptown Sewer System from the General Fund budget.
201 System (602):
No rate increase is proposed for 2016 as there is still a healthy fund balance anticipated
($65,000) by the end of 2015. The Public Works Director is budgeted to spend 12.5% of his
time on the 201 System in addition to 10.5% for one maintenance worker and 5% for another.
These percentages have been reduced to reflect time spent by staff since taking over maintenance
tasks from a contractor. Software costs associated with utility billing have been budgeted within
the sewer funds as opposed to the general fund as have Workers Compensation costs. Training
costs remain given the turnover in staff.
Uptown System (612):
No rate increase is proposed; revenues and expenses are projected to be similar. The Public
Works Director is budgeted to spend about 4% of his time on the Uptown System in addition to
2.5% for one maintenance worker and 2% for another. These percentages have been reduced to
reflect time spent by staff since taking over maintenance tasks from a contractor. Workers
Compensation costs are now attributed to the account based upon wages. Training costs remain
due to employee turnover.
9 8/7/2015
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