3. 2016 Budget (Part 3)DEBT SERVICE FUNDS BUDGETS
Expense and revenue budgets were prepared for the four debt service funds, assuming the 2007
road bond is paid off early in December 2015. The Council should decide what to do with the
fud balance in the 2007 Road Bond account once it is paid off. Should it go to the LRIF like
other excess fund balance or towards another debt fund?
Also of note, a levy will not be required in 2016 to make the final payment on the 2010
Equipment Certificate. Since the payment is due in February, fund balance within the fund will
be used as we wouldn't have tax levy funds until July anyways. A small excess fund balance is
anticipated and applied toward the 2015 Fire Tanker 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.
The first payment on the Fire Tanker Replacement Equipment Certificate is in 2016.
An updated Debt Management Analysis prepared by Northland Securities is included with the
budget details of the Debt Service Funds. It still includes the 2007 Road Bond, although it is
anticipated that will be paid off in December 2015 with fund balance so it has not been budgeted
for in 2016.
The draft budget assumes a 34% decrease in debt service expenditures in 2016 mainly due to the
2007 Road Bond being paid off in December 2015 and not needing to levy for the final payment
on the 2010 Equipment Certificate.
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2016 Draft Budget
DEBT SERVICE FUNDS REVENUE BUDGETS
2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES (FUND 311)
32 129 135
Other Financing Sources
39200 Interfund Operating Transfer 43,010
39300 Bond Proceeds
Total Other Financing Sources 0 0 0 43,010
Total Equipment Certificates 84,113 48,675 45,497 44,184 22,025 44,184 43,010
2011 DUMP TRUCK EQUIPMENT CERTIFICATES (FUND 312)
2012 2013 2014 2015 7/15/2015 2015 2016
Actual Actual Actual Adopted Year -to -Date Estimated Proposed
Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue
37.620 34,+951 33,916
Other Income
35210 Interest Income 14 10 10 10
Total Other Income 0 14 10 0 10 10
Tofa-I Equipment Vertificates 37,620 34.965
2012
2013
2014
2015
7/15/2015
2015 2016
Actual
Actual
Actual
Adopted
Year -to -Date
Estimated Proposed
Account Description
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue Revenue Notes:
Taxes
31000 Washington Cty. Tax Settlement
63,942
48,543
45-368
44,049
22,025
44 G4:,
Total Property Taxes
83,942
48,543
45,368
44,049
22,025
44.04E 0
32 129 135
Other Financing Sources
39200 Interfund Operating Transfer 43,010
39300 Bond Proceeds
Total Other Financing Sources 0 0 0 43,010
Total Equipment Certificates 84,113 48,675 45,497 44,184 22,025 44,184 43,010
2011 DUMP TRUCK EQUIPMENT CERTIFICATES (FUND 312)
2012 2013 2014 2015 7/15/2015 2015 2016
Actual Actual Actual Adopted Year -to -Date Estimated Proposed
Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue
37.620 34,+951 33,916
Other Income
35210 Interest Income 14 10 10 10
Total Other Income 0 14 10 0 10 10
Tofa-I Equipment Vertificates 37,620 34.965
33,92616,963
2013 FIRE TRUCK/DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 313)
2012 2013 2014
2015
7/15/2015 2015
2016
Actual Actual Actual
Adopted
Year -to -Date Estimated
Proposed
Account Description Revenue Revenue Revenue
Revenue
Revenue Revenue
Revenue
69.783 69,321 34.661 69,321 69
Other Income
36210 Interest Income 0
Total Other Income 0 0 0 0 0 0
Total Fire Truck/Dump Truck Equipment Certificates 69,783 69,321 34,661 69,321 69,092
2015 FIRE TANKER EQUIPMENT CERTIFICATE (FUND 315)
2012 2013 2014 2015 7/15/2015 2015 2016
Actual Actual Actual Adopted Year -to -Date Estimated Proposed
Account Description Revenue Revenue _ R_E_ v_enu_L revenue Revenue Revenue Revenue Notes:
Taxes
31000 Washington Cty. Tax Settlement 0 0 0 0 46,756
Total Property Taxes 0 0 0 0 46,756
Other Income
36100 Special Assessments
36210 Interest Income 0
Total Other Income 0 0 0 0 0 0
Other Financing Sources
a3G
12 o 30 DEBT REVENUE 12:58 PM 817/2015
2016 Draft Budget
39200 Interfund Operating Transfer 2,300
39300 Bond Proceeds
Total Other Financing Snurces d 0 0 0 0 0 2,300
Total Fire Tanker Equipment Certificates 0 0 0 0 49,056
Tota? Debt Service TRUE 390,854 351,874 294,628 0 294,643 193,902
13 o 30 DEBT REVENUE 12:58 PM 8!7/2015
2016 Draft Budget
DEBT SERVICE FUNDS EXPENSE BUDGETS
2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE (FUND 311)
Contractual Services
620 Fiscal Agent Fees
Total Contractual Services
Transfers
720 Operating Transfers 2300
Total Transfers 2300
Total Equipment Certificates (311) 52.533 44.440 43.330 44.184 41.370 42,080 43,010 -266%
2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312)
2012 2013 2014 2015 6/30/2015 2015 2016 Change
Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-'16
601 Long Term Debt Principal 30,000 30,000 30,000 30,000 30,000 30,000
611 Long Term Debt Interest 5,025 4,200 3,300 2,310 1,155 2,310 1,185
Statutory 5% Coverage Requirement 1,751 1,616 1,559
Total Debt Service 36,776 34,200 33,300 33,926 1,155 32,310 32,744 -348%
Transfers
710 Residual Equity Transfers
720 ODerallnn Transfers
Total Transfers
Total Equipment Certificates 312) 36,776 34,200 33,300 33,926 1,155 32.310 32 744 -3.48%
FIRE TRUCK/DUMP TRUCK (FUND 313)
2012
2013
2014
2015
6/30/2015
2015
2016
Change
Actual
Actual
Actual
Actual
Adopted
Year -to -Date
Estimated
Proposed
"15216
Account Descnplkon
Expdtr
Expenses
Expenses
Budgel
Expdts
Expolrs
Budget
Budget Notes:
Debt Service
304 Legal Services
14,675
601 Long Term Debt Principal
40,000
40,000
40,000
40,000
40,000
40,000
40,000
55,000
611 Long Term Debt Interest
12,533
4,440
3,330
2,080
1,370
2,080
710
11,020
Statutory 5% Coverage Requirement
Statutory 5% Covera* a Requirement
2,104
3,301
3,301
3,269
Total Debt Service
52,533
44.440
43.330
44,184
41,3770
42,080
40;710
-8.05%
Contractual Services
620 Fiscal Agent Fees
Total Contractual Services
Transfers
720 Operating Transfers 2300
Total Transfers 2300
Total Equipment Certificates (311) 52.533 44.440 43.330 44.184 41.370 42,080 43,010 -266%
2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312)
2012 2013 2014 2015 6/30/2015 2015 2016 Change
Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-'16
601 Long Term Debt Principal 30,000 30,000 30,000 30,000 30,000 30,000
611 Long Term Debt Interest 5,025 4,200 3,300 2,310 1,155 2,310 1,185
Statutory 5% Coverage Requirement 1,751 1,616 1,559
Total Debt Service 36,776 34,200 33,300 33,926 1,155 32,310 32,744 -348%
Transfers
710 Residual Equity Transfers
720 ODerallnn Transfers
Total Transfers
Total Equipment Certificates 312) 36,776 34,200 33,300 33,926 1,155 32.310 32 744 -3.48%
FIRE TRUCK/DUMP TRUCK (FUND 313)
Contractual Services
620 Fiscal Agent Fees 930 435 435 435
Total Contractual Services 930 435 435 435
Transfers
710 Residual Equity Transfers
720 Operating Transfers
Total Transfers
Total Fire Truck/Dump Truck (313) 20.255 67.390 69.321 61.055 69.756 69,092 -033%
FIRE TANKER (FUND 315)
6/30/2015 2016 Change
Year -to Date Proposed '15-16
Account Description Expdts Budget Budget_ Notes:
Debt Service
304 Legal Services 2,000 2,000
a3�
12 of 31 DEBT 12:59 PM 8/7/2015
2013
2014
2015
6/30/2015
2015
2016
Change
Actual
Actual
Adopted
Year -to -Date
Estimated
Proposed
'15-16
Account Description
Expenses
Expenses
Budget
Expols
Expdtrs
Budgel
Budget Notes
Debt Service
304 Legal Services
14,675
601 Long Term Debt Principal
55,000
55,000
55,000
55,000
55,000
611 Long Term Debt Interest
5,580
11,460
11.020
5,620
11,020
10,388
Statutory 5% Covera* a Requirement
3,301
3,301
3,269
Total Debt Service
20,255
66,460
69,321
.60,620
69,321
66,657
-0.96%
Contractual Services
620 Fiscal Agent Fees 930 435 435 435
Total Contractual Services 930 435 435 435
Transfers
710 Residual Equity Transfers
720 Operating Transfers
Total Transfers
Total Fire Truck/Dump Truck (313) 20.255 67.390 69.321 61.055 69.756 69,092 -033%
FIRE TANKER (FUND 315)
6/30/2015 2016 Change
Year -to Date Proposed '15-16
Account Description Expdts Budget Budget_ Notes:
Debt Service
304 Legal Services 2,000 2,000
a3�
12 of 31 DEBT 12:59 PM 8/7/2015
2016 Draft Budget
DEBT SERVICE FUNDS EXPENSE BUDGETS
601 Long Term Debt Principal
611 Long Term Debt Interest
43,000
3,720
Statutory 5% Coverage Requirement 2,336
Total Debt Service 2.Oslu 2,000 49,056 #DMO!
Total Fire Tanker (314) 2,000 2,000 49,056 #DIV10!
Total Debt Service 255,159 259,514 284,408 294,628 193,902 -34.19%
13 of 31 DEBT 12:59 PM 8l7l2015
CAPITAL IMPROVEMENT FUND BUDGET
There are no planned expenditures from the Capital Improvement Fund in 2016.
The proposed revenue to this fund is $30,000 from the property tax levy, plus a small amount of
interest. There are only two projects (fire hall roof replacement and tornado siren) proposed from
this fund over the next five years. Since cash flow appears adequate the Council may to discuss
changing the proposed revenue amount.
The fund balance at the end of 2015 is projected to be around $316,900. The fund balance at the
end of 2016 would be about $347,600.
24
2016 Draft Budget
CAPITAL IMPROVEMENTS (FUND 401) REVENUE
2011 2012 2013 2014
Actual Actual Actual Actual
Account Description Revenue Revenue Revenue Revenu
Taxes
31 DOG Washwnaten Ctv Tax Soulement ?8 :k l T07 ,,,I I 9T.291 94.
2015 7/15/2015 2015 2016
Adopted Year -to -Dale Estimated Proposed
Revenue Revenue Revenue Revenue Notes:
Intergovemmenlal Revenues
33401 LGA
33640 Other Grants 300,000
TotallnlargovernmemalAid 0 0 0 D 300,T700 0 0 0
Other Income
36210 Interest Income 1.353 906 701 599 700 700 700
Tclal Other Inoome 1.353 905 701 699 700 0 700 700
Other Financing Sources
39200 lriWrrund Operating Transfer
Total Other Financwg Sources 0 0 0 0 0 0 0 0
Total CaRItal lmproyemenls Fund 403 39,853 108.517 91.992 95,099 330,700 15,000 30,700 30,700
14 of 30
A,
CAP IMP REVENUE
12:56 PM 8!712015
2016 Draft Budget
CAPITAL IMPROVEMENTS (FUND 401) EXPENSE
2012 2013 2014 2015 6/30/2015 2015 2016 Change
Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16
308 Other Professional Services
312 Planning Services
Total Contractual Services
Capital Outlays
510 Capital Outlay -Land
512 Easement Acquistion
520 Capital Improvements to Bldgs 25,760 14,455
530 Capital Improvements other than Bldgs 15,856 12,710 412,000 8,987
540 Heavy Machinery Capital
550 Motor Vehicles Capital
Total Capital Outlays 41,616 27,165 412,000 8,987
Transfers
720 Operating Transfers 99,601
Total Transfers 99,601
Total Capital Improvements (401) 99,601 41,616 27,155 412,000 8,987
Notes:
14 of 31
aub-
CAPIMPROVE
12:59 PM 8x7/2015
PARK CAPITAL IMPROVEMENT FUND BUDGET
There are three projects planned for Park Capital Improvements in 2016. The picnic shelter
($25,000) at Lilleskogen would be completed if donations are received to cover the cost.
Wetland restoration ($2,000) would begin at Lilleskogen and be funded from the general fund.
New bleachers and concrete pads at the Wayne Erickson Lighted Ballfield ($7,500) would be
funded from ball park sign ad revenue. An additional project may be more butterfly gardens and
would be funded with donations.
The projects at Lilleskogen assume that the parking lot and clearing of invasive species is done
in 2015. If those projects are not completed in 2015, the CIC and PRC would like to see them
completed in 2016. These projects ($35,000) would be funded with existing dollars for
Lilleskogen and an interfund loan from the Capital Improvement Fund to the Park Capital
Improvement Fund and be paid back over time as park dedication fees are collected. Following
the July 21, 2015 Council decision to use funds for the parking lot, the Council should discuss if
funding for the clearing of invasive species should be added in 2016.
In order to keep dedicated funds (Vinterfest Donations [such as those for Lilleskogen or the Ice
Rink] and Sign Revenue at Wayne Erickson Ballfield) from being spent in the General Fund,
they are now part of the Park Capital Improvement Fund. A small amount of revenue is expected
to be received from Park Dedication Fees in 2016 and an additional $2,700 in sign rental fees for
the ballfield. The projected fund balance at the end of 2015 is $13,325 (assuming funds go to
parking lot and/or clearing of invasive species in 2015) and at the end of 2016 would be $8,545
as new park dedication fees would be used to pay back the interfund loan to the Capital
Improvement Fund. This fund balance is mostly reserved for the Wayne Erickson Ballfield, as it
is sign rental revenue, and must be segregated for the field per the City's agreement with the
Scandia Marine Lions and Men's Softball Association.
►••
2016 Draft Budget
PARK CAPITAL IMPROVEMENTS (FUND 404) REVENUE
1 Welland Restoration at Lilleskogen
2. Wayne Erickson Sign Ad Revenue
3. Park Dedication fees to pay interfund loan
4. Donation for Picnic Shelter at Lilleksogen
SSG -
1 of 1 PARK CAP REV 1:23 PM 8!7/2015
2011
2012
2013
2014
2015
7/15/2015
2015
2016
Actual
Actual
Actual
Actual
Adopted
Year -to -Dale
Estimated
Proposed
Account Deserinion
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Notes:
Taxes
31000 Washington Cty. Tax Settlement
2,000
1
31701 Gravel Taxes
31800 Other Taxes
Total Property Taxes
0
0
2,000
Intergovernmental Revenues
33640 Other Grants
0
0
0
30,000
30,000
0
Taw Intergovernmental Aid
0
0
0
D
30,000
0
30,000
0
Charges for Services
34730 Ballfeild Ad Revenue
2250
2700
2
34780 Park Dedi[:ation Fees
3,000
3,0D0
6;000
6.000
6,000
6,000
3
TolaI Chargesfyr Services
3,000
0
0
3;000
6,000
8.250
6;000
8,700
Other Income
36210 Interest Income
88
44
28
12
20
20
20
36230 Donations
1,000
0
25,000
4
36240 Insurance Refund
36250 Misc, Refunds
36050 cable'ry franchise Rebate
folal Other Income
1,088
44
28
12
20
0
20
25,020
Total Park Capital Improvements Fund 404
4,088
44
28
3,012
36,020
8.250
36.020
35.720
1 Welland Restoration at Lilleskogen
2. Wayne Erickson Sign Ad Revenue
3. Park Dedication fees to pay interfund loan
4. Donation for Picnic Shelter at Lilleksogen
SSG -
1 of 1 PARK CAP REV 1:23 PM 8!7/2015
2016 Draft Budget
PARK CAPITAL IMPROVEMENTS (FUND 404) EXPENSE
831 42.000
Transfers
710 Residual Equity Transfers
720 Operating Transfers 6,000
Total Transfers 6.000
Total Depl Fund 404 3,575 1 450 9,929 35,000 5,082 51,000 40,500 307.90%
Notes: 1 Picnic Shelter and Wetland Restoration at Lilleskogen
Bleachers at Wayne Erickson
2 Transfer to CIF to repay loan
15 of 31
;6� -
PARK CAP IMPROVE
12:59 PM 817/2015
2012 2013 2014
2015 6/30/2015
2015 2016
Actual Actual Actual
Adopted Year -to -Date
Estimated Proposed Change
Account Description
Expenses Expenses Er cnse
Budget Ex dts
E:Xpdtrs Budget 115M6
Contractual Services
302 Surveying
1,450
303 Engineering Services
4,251
9,000
312 Planning Services
Total Contractual Services
1.450
4,251
9.000 t1DiV10I
831 42.000
Transfers
710 Residual Equity Transfers
720 Operating Transfers 6,000
Total Transfers 6.000
Total Depl Fund 404 3,575 1 450 9,929 35,000 5,082 51,000 40,500 307.90%
Notes: 1 Picnic Shelter and Wetland Restoration at Lilleskogen
Bleachers at Wayne Erickson
2 Transfer to CIF to repay loan
15 of 31
;6� -
PARK CAP IMPROVE
12:59 PM 817/2015
EQUIPMENT REPLACEMENT FUND BUDGETS
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.
Revenues would only be a small amount of interest. No new revenues are proposed for 2016
since the new policy of borrowing for equipment above $100,000 would still allow the fund to
cash flow for the next ten years, assuming the $20,000 annual contribution returns in 2017.
The fund balance at the end of 2015 is projected to be about $450,000. The fund balance at the
end of 2015 would be $340,000, assuming $5,000 from the sale of the tanker.
Im
2016 Draft Budget
EQUIPMENT REPLACEMENT (FUND 406) REVENUE
16 of 30
a6c,
EQUIP REPL
12:58 PM 8f7/2015
2011
2012
2013
2014
2015
7/15/2015
2015
2016
Actual
Actual
Actual
Actual
Adopted
Year -to -Date
Estimated
Proposed
Account Description
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue Notes:
Taxes
31000 Washington Cty. Tax Seitlemanl
0
1,113
0
Total Property Taxes
4
1,113
(.i
r1
0
0
0
0
Other Income
36210 Interest Income
1,453
659
1,313
1,000
1,000
1,000
36250 Misc. Refunds
36260 Sale of Equipment
1,941
5905
11 400
0
0
5,D00 1
'Total Other Income
3,394
0
6.564
12 713
t 000
0
1.000
6,000
Other Financing Sources
39101 Sale of General Fixed Assets
39200 Interfund Operating Transfer
110,000
80,000
100,000
100,000
20,000
20,000
20,000
0
38350 Certificate of Indebtedness
150,000
Total Other FinancIng Sources
260,000
80,000
100A0D
100.000
20.0110.
20,000
20,000
0
Total Ettuipment Replacement Fund 406
263.394
81.113
106.564
112.713
21,M0
20;000
21,00D
6.00D
1. Assumes sale of Fire Tanker
16 of 30
a6c,
EQUIP REPL
12:58 PM 8f7/2015
2016 Draft Budget
EQUIPMENT REPLACEMENT (FUND 406) EXPENSE
2012 2013 2014 2015 6/30/2015 2015 2016 Change
Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15'-16
Account Description Expenses Expenses Expenses Budget Ex dts Ex dtrs Budget Budget Notes:
Contractual Services
304 Legal Services
Total Contractual Services 0 0 0
Capital Outlays
540 Heavy Machinery Capital
550 Motor Vehicles Capital 93,913 344,953 190,048 230,000 215,000 200,000
560 Furniture & Fixtures 115,000
570 Office Equipment
Total Capital Oulla s 93,913 344-953 190,048 230,0013 215,000 315,000
Total Equipment Replacement Fund (406) 93,913 344,953 190,048 230,000 215,000 315,000
Notes: 1. Dump Truck w/plow replacement Funds to come from Debt
2. SCBA, Masks, and Compressor Replacement
16 of 31
qu\0-
EQUIP REPLACE
12:59 PM 8/7/2015
LOCAL ROAD IMPROVEMENT FUND BUDGETS
Revenue for 2016 is proposed to come from a transfer of $315,000 from the General Fund which
represents the amount above 50% of general fund expenditures in the unrestricted, unassigned
fund balance at the end of the year. These are one-time funds that have accumulated over the
year as revenues have exceeded expenses. Staff is also proposing that $525,000 is levied in 2016
and added to this fund. Lastly, with the prepayment of the 2007 Road Bond expected in
December 2015, the City will still be collecting special assessment fees for the project for the
next two years. Staff has proposed adding those funds to the Local Road Improvement Fund.
Total 2016 revenues would be $860,500 including some interest.
There is one proposed expense from this fund in 2016, the reconstruction of 236t' St, 237`h St
and Novak Ave ($900,000) and would not include any special assessments. The Capital
Improvement Committee has laid out a plan to reconstruct roughly $1 million worth of roadway
every other year beginning in 2016 through 2024. However, there are still many roads identified
in the time period that will not be addressed with this level of funding and more can be
anticipated. If the Council does not want to require special assessments, an increase in tax levy
will continue to be needed in this fund.
In 2015, one time funds of $62,057 are added to this fund which come from the Small Cities
Assistance program funded in 2015 by the Legislature. At this time, this is expected to be a one
year disbursement.
The fund is projected to have a balance of $420,067 by the end of 2015 and $423,067 by the end
of 2016.
27
2016 Draft
Budget
LOCAL ROAD IMPROVEMENT FUND (FUND 408) REVENUE BUDGET
2014 2015 7/15/2015 2015 2016 Change
Actual Adopted Year -to -Date Estimated Proposed '14-'15
Account Description Revenue Revenue Revenue Revenue Revenue Budget Notes:
Taxes
31000 Washington Cty. Tax Settlement 127,704 345,000 172,500 345,000 567,500
31701 Gravel Taxes
31800 Other Taxes
Total Property Taxes 127,704 345,000 172,500 345,000 567,500 344.39%
Licenses & Permits
32150 Utility Permits
Total Licenses & Permits
Intergovernmental Revenues
33422 Other State Grants & Aids
31,029 62,057
33640 Other Grants
125,173
Total Intergovernmental Aid
0 0 31,029 187,230 0
36100 Special Assessments
20,000
Other Income
36210 Interest Income
433 500 500 500
36230 Donations
Other Financing Sources
39101 Sale of General Fixed Assets
39102 Compensation for Loss of GFA
39202 Contribution from Enterprise Funds
39203 Interfund Operating Transfer 200,000 200,000 200,000 200,000 315,000
39300 Bond Proceeds
39350 Certificate of Indebtedness
Total Other Financing Sources 200,000 200,000 200,000 200,000 315,000
Total Local Road Improvement Fund 408 328,137 545,500 403,529 732,730 903,000 6554%
1. Excess unrestricted, unassigned above 50% of GF Expenses
2k-) C,--
2016 Draft Budget
LOCAL ROAD IMPROVEMENT FUND (408) EXPENSE
Total Contractual Services 56.241 106.800
Capital Outlays
510 Capital Outlay -Land
512 Easement Acquistion
530 Capital Improvements other than Bldgs 550,000 534,000 900,000
Total Capital Outlays 0 550,000 0 534,000 900,000
Total Capital Improvements (408) 0 550,000 56,241 640,800 900,000
Notes: 1. 236, 237, Novak loop
a1\D.
2014 2015 6/30/2015
2015 2016 Change
Actual Adopted Y -T -D
Est. Propopsed '15'-16
Account Description
Expenses Budgel Exp
Exp BLIdgel Budget Notes:
Contractual Services
302 Surveying
303 Engineering Services
56,241
106,800
304 Legal Services
308 Other Professional Services
405 Contractual Road Maint. & Repairs
Total Contractual Services 56.241 106.800
Capital Outlays
510 Capital Outlay -Land
512 Easement Acquistion
530 Capital Improvements other than Bldgs 550,000 534,000 900,000
Total Capital Outlays 0 550,000 0 534,000 900,000
Total Capital Improvements (408) 0 550,000 56,241 640,800 900,000
Notes: 1. 236, 237, Novak loop
a1\D.
201 SEWER PROJECT BUDGETS
The 201 Sewer Project Fund is an enterprise fund that does not receive property tax support.
User fees must pay the costs of operating the system and provide reserves for operations, major
repairs and eventual replacement of system components.
A decrease is planned for 2016 due to decreasing the amount of staff time budgeted. 2015 was
the first year our insurance company has allocated a Workers Comp premium to the wastewater
systems so that is a new expense. Additionally, materials and supplies have been increased based
on previous years data. There will be two new employees who begin their wastewater
training/certifications in 2016 so the training costs remain. It is anticipated these would be
reduced over time if turnover in staff is minimal. Otherwise, 2016 operations are planned to be
similar to those in 2015. The could change if the City decides to contract out maintenance and
operation of the system.
Staff has been directed to obtain quotes for contracting out the maintenance and operation
services as had been done in previous years. So this budget should be reviewed closely again
before final adoption to account for any changes in operations.
No rate increase is proposed for 2016. Revenues are proposed to remain the same. Anticipated
new connections that did not occur in 2015 are still proposed for 2016 and/or 2017.
28
2016 Draft Budget
201 PROJECT SEWER FUND 602 REVENUE
2011 2012 2013 2014 2015 7/15/2015 2015 2016
Actual Actual Actual Actual Adopted Year -lo -Date Estimated Proposed
Account Design lion Revenue Revenue Revanue Revenue Revenue Revenue Revenue Revenue Notes:
36100 S ecisl Assessments 4,258 5,151 3,055 5,278 5,000 2,034 5,040 5,009
Other Income
36210 Interest Income 1,205 723 490 430 200 200 200
36250 Misc. Refunds 600 0 0
Total Other Income 1.205 723 490 1,030 200 0 200 200
Proprietary Fund Revenues
34401 Sewer Charges & Connection Fees 61,945 70,696 80,352 67,756 69,350 30,992 67,756 69,350
37250 Sewer Connactlon/Reconnectian Fees
Total Proprietary Fund 61,946 70.696 80,352 67.756 69.350 30,992 67,756 69,350
Total 201 Project Sewer Fund 602 67,407 76,570 83,697 74,064 74,550 33,026 72,956 74,550
18 of 30
a-%Ck--
201 SEWER REV
12:58 PM 8!7/2015
2016 Draft Budget
201 SEWER PROJECT (FUND 602) EXPENSE
2012 2013 2014 2015 6/30/2015 2015 2016 Change
Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-16
101 Regular Wages & Salaries
3,670
17,002
28,715
8.698
20,000
16,830
121 PERACoord Employer Contribution
241
1,233
2,154
597
1,500
1,262
122 FICA Employer Contribution
211
1,035
1,780
520
1,240
1,043
126 MEDICARE Employer Contribution
49
242
416
122
290
244
151 Workers Comp Insurance Premium
1,143
121
1,500
1,318
1,318
1,439
Total Personnel Services
4,171
19,633
33,065
11,255
24,348
20,818 -37 04%
Materials & Supplies
200 Office Supplies
148
62 75 75
75
210 Operating Supplies & Equipment
900
248 1,808 250 256 500
500
240 Small Tools & Minor Equipment
4.728
764 456 1,000
500
Total Materials & Supplies
5.776
310 2,572 325 712 1,575
1,075 230.77%
Contractual Services
303 Engineering Services
24,447
2641
3,065
1,000
304 Legal Services
1,238
308 Other Professional Services
1825
2,419
1,143
1,500
1,500
309 Software Support & Maintenance
596
765
689
689
311 Contractual Permit Fees
705
317 Employee Training
956
1.341
2,100
349
2.100
2.100
319 Other Services
321 Telephone
1,025
2,504
1,354
1,536
671
1.500
1,545
322 Postage
196
196
196
200
334 License & Permits
505
1,240
1,000
705
705
705
353 Sales Tax
412
361 Liability/Property Insurance
1,638
1,111
952
976
726
950
1,045
381 Utilities
1,637
1,691
2,000
1,957
785
1,750
1,803
385 Sewer Pumping
6,444
4,919
10,851
6,500
330
6,500
6,500
386 Operation & Maintenance
45,757
14,119
8,893
5,000
365
5,000
5,000
404 Machinery & Equipment Repair
5,315
16,932
24,160
5,000
2,177
5,000
5,000
414 Equipment Rental
250
250
250
438 Misc Contractual
5,485
2,866
2,500
336
2,500
2,500
Total Contractual Services
88,006
52.595
60,658
28.780
7,587
28.640
28,837 0,20%
Capital Outlays
530 Capital Improvements other than Bldgs 4,914 105,000
550 Motor Vehicles Capital
570 Office Equipment 2.868
Total Capital Outlays 2,868 4,914 105.000 #DIVI01
Transfers
710 Residual Equity Transfers
_ 720 Operating Transfers 2,825 2,972
Total Transfers 2,825 2,972
Total 201 Sewer Project (602) 99,475 60,048 82,863 62,170 24,468 159,563 50,730 -18.40%
Notes:
1 of 1
Alk>
2011 SEWER
1:25 PM 817/2015
Notes:
UPTOWN SEWER BUDGETS
The Uptown Sewer Project Fund is an enterprise fund that does not receive property tax support.
User fees must pay the costs of operating the system and provide reserves for operations, major
repairs and eventual replacement of system components.
As with the 201 system, 2015 was the first year of the workers comp premium and the staff
allocation time has been reduced to mirror actual time spent over the last year and half. Other
areas of the budget were decreased so the overall expense budget decreases significantly.
Operating supplies are down and pumping has been reduced.
Long term debt is equal to 25% of the cost of the 2012 Improvement Project, to be paid back to
the Capital Improvement Fund over 15 years.
No rate increase is proposed for 2016.
29
2016 Draft Budget
UPTOWN SEWER FUND 612
Ocher Rriancing Sources
39203 Ttensferfrom other Funds 175,178 _
Total Other Financing Sources 175,178 0 0 0 C 0 0
Total Uptown Sawar Fund 61? 184,757 18,813 17'a3l 19,717 7275 18,000 18,000
19 of 30
a�G
UPTOWN SEWER
12:58 PM 8!7/2015
2012
2013
2014
2015
7/15/2015
2015
2016
Actual
Actual
Actual
Adopted
Year -to -Dale
Estimated
Proposed
Account Description
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue Notes:
Proprietary Fund Revenues
-
34401 Setaer Charges & Cknnectlon.Fees
U-579
1$,813
17,931
19.717
_ 4.275
18.DD0
18.000
Tolal Praphetary Fund
S579
18.813
t7,831
197;7
4,275 _
18.000
115,00
Ocher Rriancing Sources
39203 Ttensferfrom other Funds 175,178 _
Total Other Financing Sources 175,178 0 0 0 C 0 0
Total Uptown Sawar Fund 61? 184,757 18,813 17'a3l 19,717 7275 18,000 18,000
19 of 30
a�G
UPTOWN SEWER
12:58 PM 8!7/2015
2016 Draft Budget
UPTOWN SEWER (FUND 612) EXPENSE
Materials & Supplies
200 Office Supplies 13 21 50 50 50
203 Printed Forms & Papers
210 Operating Su lies & Equipment 82 10 250 70 200 210
Total Materials & Supplies 172 103 10 300 70 250 260 -13.33°!n
Contractual Services
2012 2013
2014
2015
6/30/2015
2015
2016
Change
303 Engineering Services
Actual Actual
Actual
Proposed
Year -to -Date
Estimated
Proposed
'15-'16
Account Description
_Expenses Expenses
Expenses
Budget
Expdts
1=xpdtrs
Budget
Budget Motes:
Personnel Services
258
199
101 Regular Wages & Salaries
1,647
5,001
7,551
3,088
7,000
5,394
77
121 PERA Coord. Employer Contribution
106
363
566
214
525
405
122 FICA Employer Contribution
95
304
468
184
434
334
700
126 MEDICARE Employer Contribution
22
71
109
43
102
78
151 Workers Comp Insurance Premium
40
338
401
378
10
Total Personnel Services
_
1.870
5,779
8.695
5,867
_
8,462
6,589
-24,21%
Materials & Supplies
200 Office Supplies 13 21 50 50 50
203 Printed Forms & Papers
210 Operating Su lies & Equipment 82 10 250 70 200 210
Total Materials & Supplies 172 103 10 300 70 250 260 -13.33°!n
Contractual Services
303 Engineering Services
6,373
304 Legal Services
1,001
308 Other Professional Services
258
199
309 Software Support & Maintenance
85
77
77
311 Contractual Permit Fees
200
317 Employee Training
319
297
700
117
700
700
319 Other Services
46
322 Postage
10
10
10
334 Licenses & Permits
855
200
200
200
351 Legal Notices Publishing
56
353 Sales Tax
81
361 Liability/Property Insurance
46
63
270
75
170
186
205
381 Utilities
331
1,757
1,752
1,864
673
1,800
1,854
385 Sewer (Pumping)
184
691
1,005
2,100
630
1,500
1,500
386 Operation & Maintenance
1,850
3,707
2,186
1,000
118
1,000
1,000
403 Improvements other than Bldg
404 Machinery & Equipment Repair
1,660
1,355
500
500
500
418 Vehicle or Equipment Leasing
420 Depreciation Expense
438 Misc Contractual
25
500
500
500
439 Refunds Issued
Total Contractual Services
11;.491
6,932
7,289
7,689
1,908
6,473
6,546 -14.B71/.
Capital Outlays
530 Capital Improvements other than Bldgs 129,067
540 Heavy Machinery Capital
550 Motor Vehicles Capital
560 Furniture & Fixtures
570 Office Equipment 1,412
Total Capital Outlays 130,479
Debt Service
602 Long Term Debt Interest
603 tong Term DebtPrincipal 2,667 2,640 2,640 2,840 2,640
Total Debt Service _ 2,667 2,640 2,640 2,640 2,640
744 4,070
Total Uptown Sewer (6 12) 143,886 15,642 15,718 19,323 5.845 17,825 16,035 -17.02%
Notes:
1 of 1
UPTOWN SEWER
1:26 PM 8/7/2015
ECONOMIC DEVELOPMENT AUTHORITY
The levy for the Scandia Economic Development Authority (EDA) is a special levy that is
collected for the EDA's use. The City Council created the EDA in 2013 and appointed five
members -2 Council representatives and 3 citizen representatives.
Since the EDA is a separate legal entity the City Treasurer pays the EDA when tax collections
come in and funds are held in a separate account. Unused funds remain with the EDA as
opposed to being added to the General Fund balance.
The EDA is not requesting a levy for taxes payable in 2016. The anticipated fund balance of over
$5,000 will cover proposed expenses in 2016.
30
2016 Draft Budget
EDA REVENUE FUNDS
Intergovernmental Revenues
33422 Other State Grants & Aids
33640 Other Grants
Total Intergovernmental Aid 0
Other Income
36210 Interest Income
36230 Donations
36240 Insurance Refund
36250 Misc. Refunds
Total Other Income 0
Other Financing Sources
39101 Sale of General Fixed Assets
39203 Transfer from other Funds
39300 Bond Proceeds
39350 Certificate of Indebtedness
Total Other Financing Sources
Total Fund 1,000 5,000 2,500 5,000 0
30
Sow
EDA
12:58 PM817/2015
2014
2015
7/15/2015
2015 2016
Actual
Adopted
Year -to -Date
Estimated Proposed
Account Description
Revenue
Revenue
Revenue
Revenue Revenue
Taxes
31000 Washington Cty. Tax Settlement
1,000
5,000
2,500
5,000 0
Total Property Taxes
1,000
5,000
2,500
5,000 0
Intergovernmental Revenues
33422 Other State Grants & Aids
33640 Other Grants
Total Intergovernmental Aid 0
Other Income
36210 Interest Income
36230 Donations
36240 Insurance Refund
36250 Misc. Refunds
Total Other Income 0
Other Financing Sources
39101 Sale of General Fixed Assets
39203 Transfer from other Funds
39300 Bond Proceeds
39350 Certificate of Indebtedness
Total Other Financing Sources
Total Fund 1,000 5,000 2,500 5,000 0
30
Sow
EDA
12:58 PM817/2015
2016 Draft Budget
EDA EXPENSE FUNDS 225
2014 2015 6/30/2015 2015 2016 Change
Actual Adopted YTD Estimated Proposed 15-16
Account Description Expenses Budget Expdts Expdtrs Budget Budget Notes
Materials & Supplies
200 Office Supplies 240
203 Printed Forms & Papers
210 Operating Supplies & Equipment
Total Materials & Supplies 240 -100.00%
Contractual Services
302 Surveying
303 Engineering Services
304 Legal Services
308 Other Professional Services 5,000 345 445 500
312 Planning Services
313 Committee & Commission Reimburs
316 Conference & Seminars
317 Employee Training
319 Other Services
322 Postage
331 Travel Expenses
433 Dues & Subscriptions
438 Misc Contractual
Total Contractual Services 5,000 345 445 500 #DIV/0!
Total Dept. Fund 240 5.000 345 445 500 -90.00%
Notes: 1. Chamber membership and events
3-0�
31 EDA 12:59 PM8/7/2015