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9.a)1) 2016 Dept Budgets 090215
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Ef3 (f3 o � N V C) LO N N O I- LO 00 N O M (O r LO M CO 'ct cM O Il- LAD CO It (M N L() M ti O I- r 3 (O C) O N r r (7) O LO ti O LC) ti co LO 0) V I-- CO CO t- cM �7 O N qi L6 C\ (O C) cM cM O r 69 C) r r- M q ;T CO) (O LO (M 0) 64 C) Q FA N r N f- Ef3 EA O> r (R (A 64 d9 N (f} 64 b4 ff} b4 r, 69 O EA N N N U) r+ m C U U U O N ` C U H N� U LL _c - r U U c o 0 a 06 �_ � � - � Q" Li w � N r' 2 co U c o E E o aa)i E O _ m N Q' o ca 06 O U. v��- Y � ECL a c a Q. l5 O C 7 W ip ZS lS C 0) o O C 0 E rn E m W LU N (q E lk N U 0) F- H �, M OL y N N O N 7 c6 O 0) O O O N� Al M (0 Q c Q U Lu d d IL d fl L) C9 N N N LL IL o U a- W _ 0 0 0 0 0 0 0 0 0 Q O r r r 0 0 0 0 CO N O r Iq M O N C)O r Q r r r r N (14 M Ln Lf) r r N CM LO r C O r r r r O O O OC C) C LL r M Cr) M C`M (M Iq Iq IT d T; 0 N M d7 fl 0 77 } 0 H U) 2 W U) Z W X W M cM O v Administration & Finance (41000) This budget includes personnel expenses for the Administrator, Treasurer, Deputy Clerk and Office Assistant, as well as the budgets for a large variety of contractual services such as assessing, auditing, legal, animal control and recycling services. To account for the significant amount of time spent on Planning and Zoning and the increase in reviews and code enforcement for the Administrator since the building official position was contracted out, 20% of the Administrator's wages are now shown in the Planning and Zoning Department (41910). This draft budget shows a 8.69% decrease from 2015 to 2016. We continue to lower our material and supplies expenses with less paper and supplies needed since going electronic. Contractual Services also decrease due to the new assessor agreement and copier lease. Revenues to this budget include license fees, the recycling grant and charges for services. Revenues from fines and forfeitures offset a portion of legal services (prosecution) costs. Revenue from the cable TV franchise offsets the expense item (437) which is transferred to the Forest Lake Cable Commission (net cost = $0.), however new revenue will come back to the City from the Cable Commission with Scandia taking over the accounting functions. Additionally, the Joint Powers Agreement only requires 88% of the franchise fees to be remitted to the cable commission. The Council may want discuss keeping 12%. 14 2016 Draft Budget GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year-lo-Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes _ 31000 WashingtonOty TaxSetllemenf 290,397 293,723 3.14672 297,119 313263 171181 313263 270362 Total Property Taxes 290,397 293,723 3114,672 297.119 313,263 1711,181 313.253 270,382 Licenses & Permits 32180 Tobacco & Liquor Licenses 11,060 10,988 10,938 11.038 11,500 1,700 11,000 11,000 32190 Other City Permits 200 689 425 950 400 300 400 500 32260 Gambling hermits 70 45 160 45 80 45 45 45 Total Licenses & Permits 11.330 11.722 11 523 12.032 11..9130 2045. 11A45 11.545 Intergovernmental Revenues 33401 LGAIMVHC/AGIPERA Aid 362 9.202 9,241 9,894 724 9,000 9,000 33422 Other State Grants & Aids 33620 Reeycling Grant 7.235 7,235 7.980 7,024 3.000 8,000 6.000 Total Intergovenrimi7tal Aid 7.507 16,437 17,221 16,918 8,724 17,000 17.000 Charges for Services 34102 Legal Services 1 000 823 17,031 1,740 1,500 1.500 1,500 34105 Maps & Publications 25 34107 Assessment Search Fees 50 250 210 170 200 95 200 200 34110 Escrow Reimbursement 2.725 8,955 9,295 34304 Reimbursement for Services 1.100 360 .3,6D0 Total Charges for Services 3,800 10,028 2T636 1,910 1,700 455 1,700 5 300 35101 Fines & Forfeitures 15.000 17,810 11.534 13;468 12;000 5.9112 12=0 12.000 Other Income 36210.Interest Income 11,537 7,023 5,396 4,947 4,500 4,833 4,500 4,500 36240 Insurance Dividend 0 12,900 8,770 5,883 36250 Misc Refunds 100 3,643 597 1,981 500 156 500 500 38050 Cable TV Franchise Rebate 6,000 7,223 9,602 9,%8 9,000 A.M 9,000 9,000 Total Other Income 17.637 30,739 24,365 22.379 14 00D 9,315 14t300 14.000 Other Financing Sources 39202 Contribution from Enierprise Funds 2.638 2.528 1.720 Totaf Other Financing Sources 2.638. 2,523 1.720 0 _ Total Administration & Finance Dept. 348,399 383.045 408.671 363.827 361.667 188,908 369.408 330,227 Notes 3 of 30 Admin 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses Expenses Budq_et Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 148,995 130,484 131,608 144.743 66,745 136,925 130,051 121 PERA Coord Employer Contribution 10,338 9,435 9,589 10,494 5,006 10,269 9,754 122 FICA Employer Contribution 9,027 10,497 6,632 8,974 3,275 8,489 8,063 126 MEDICARE Employer Contribution 2,111 1,858 1,932 2,099 983 1,985 1,886 131 Health Insurance Employer Contribution 13,991 13,827 10,024 12,691 6,999 12,691 15,290 134 Life Insurance Employer Paid 569 643 517 576 270 576 576 135 Disability Insurance Employer Paid 712 424 369 442 201 442 701 151 Workers Camp Insurance Premium 1,389 1,316 1.110 1,101 1,137 1,137 1,074 Total Personnel Services 187,132 168,484 161,761 161,120 84,616 172.515 167.395 -7.58% Materials & Supplies 200 Office Supplies 2,741 1,533 791 1,750 316 1,000 1,000 203 Printed Forms & Papers 2,468 2,089 1,662 2,100 453 1,750 1,750 210 Operating Supplies 809 121 412 750 333 500 500 Total Materials & Supplies 6,018 3,743 2,865 4,500 1,102 3,250 3,250 29 359, Contractual Services 300 Assessor 27,426 27,051 26,729 28,500 9,945 27,615 23,500 301 Auditing & Accounting 21,450 22,500 16,300 16,875 16,875 16,875 17,450 304 Legal Services 67,624 40,926 30,815 36,000 15,388 36,000 36,000 308 Other Professional Services 8,910 425 120 1,000 750 1,000 1,000 309 Software Support & Maintenance 3,850 3,694 3,739 4,635 1,995 4,635 4,617 313 Committee & Commission Reimburs 240 220 240 60 240 240 314 Animal Control 1,210 1,440 1,762 1,500 630 1,500 1,750 316 Conference & Seminars 549 365 1,200 500 1,000 317 Employee Training 100 65 359 300 300 500 319 Other Services 1,211 860 880 1,000 127 1,000 1,000 321 Telephone 2,315 2,833 2,517 2,580 1,107 2,340 2,410 322 Postage 3,478 2,163 1,883 2,350 506 2,000 2,250 331 Travel Expenses 1,504 706 1,304 1,600 379 1,500 1,500 351 Legal Notices Publishing 1,465 1.545 1,216 1,600 908 1,600 1,500 361 Liability/Property Insurance 4,874 3.426 3,176 3,236 2,700 3,200 3,520 365 Insurance Claims 500 413 Office Equipment Rental 6,694 6,255 5,235 5,712 2,487 5,000 4,560 430 Recycling 28,113 28,602 27,846 29,500 13,923 28,500 28,500 433 Dues & Subscriptions 4,621 4,874 5,011 5,319 771 5,250 5,350 434 Youth Service Bureau 5,500 5,500 5,500 5,500 5,500 5,500 5,500 437 Cable TV Franchise Agreement 7,929 8,897 8,710 9,000 4,326 9,000 9,000 438 Misc Contractual 4,269 4,603 4,234 13,800 1,010 17,600 3,935 439 Refunds Issued 2,525 2,500 2,500 2,500 2,500 2,500 490 Donations 1,000 Total Contractual Services 205,568 170.216 150,421 173.947 79.387 173,655 1.57,582 -9.41% Capital Outlays 560 Furniture & Fixtures 570 Office Equipment 1,946 5,287 1,326 2,000 920 2,000 2,000 Total Capital Outlays 1,946 5,287 1,326 2,000 920 2,000 2,000 Total Administration & Finance (41000) 401.664 347,730 316,393 361,667 166,025 351,420 330,227 -8.69% Notes: 3 of 33 ADMIN 2:18 PM 9/3/2015 City Council (41110) In 2016, there will not be an increase in City Council compensation, the major expense in this budget. The Council will have an opportunity to increase the salaries following the next regular election in 2016. The contractual services budget sets aside funds for Council education such as Minnesota League of Cities conferences or seminars. There is one Capital Outlay proposed in this budget, $8,000 for audio equipment in the Council Chambers. We have heard from a number of residents that they have difficulty hearing the Council discussion from the chairs in the audience. Staff obtained a quote from EMI for a simple wired system. 15 2016 DraftBudget GENERAL FUND 101 CITY COUNCIL (41110) REVENUE 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 Wachln ton C . Tax Settlement 20289 18,807 19,673 18,984 20,121 10.995 20.121 26.976 Tuial Prop" Taxes 20.289 18,807 19,1373 18 9B4 20,121 10,995 20,121 25,976 Total City Council Dept 20.289 18.807 19.873 18.984 20.121 10.995 20.121 26,976 4 of 30 Council 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 CITY COUNCIL (41110) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses ExELenses Budget Expdis Expdtrs Budget Budget Notes. Personnel Services 101 Regular Wages & Salaries 16,476 16,270 16,682 16.476 4,119 16,476 16,476 121 PERA Coord Employer Contribution 122 FICA Employer Contribution 126 MEDICARE Employer Contribution 239 239 240 239 59 239 239 127 PERA Defined Employer Contribution 824 824 824 906 206 906 906 151 Workers Comp Insurance Premium 59 59 55 Total Personnel Services _ 17,539 17,333 17.746 17,621 4,443 17,680 17,676 0.317/a Contractual Services 316 Conference & Seminars 299 218 325 1,000 315 1,000 1,000 331 Travel Expenses 111 250 335 300 185 185 300 Total Contractual Services 410 468 660 1.300 500 1,185 1,300 Capital Outlays _ 560 Furniture & Fixtures 1,200 1,148 1,148 570 Office Equipment _ 8,000 Total_ Capital Outlays t,200 1,,148148 1,148 8,000 Total City Council (41119) 17,949 17,801 18,406 20,121 6,091 20.013 26,976 34 07% Notes: 1. Audio Improvements for Chamber 4 of 33 COUNCIL 2:18 PM 9/3/2015 Elections (41410) With an election in 2016, expenses are budgeted similar to those incurred during the 2014 elections with the exception of an increase in the equipment fees from Washington County. 16 2016 Draft Budget GENERAL FUND 101 ELECTIONS (41410) REVENUE Account 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed 470 475 Total Elections Dept. 470 5,202 475 6.110 470 257 470 6.150 5 of 30 Elections 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 ELECTIONS (41410) EXPENSE nt 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 xpenses Expenses Expenses Budget ExMis Expdtrs 0udge1 audget Materials & Supplies 200 Office Supplies 34 37 50 210 Operating Supplies 416 466 500 Total Materials $ Supplies 450 503 550 Contractual Services 351 Legal Notices Publishing 185 186 413 Office Equipment Rental 470 470 470 470 300 300 600 Total Contractual Services 655 470 656 470 300 300 600 27 66°/n Total Elections (41410) 6,035 470 5,827 470 300 300 6,150 1208.51% Notes: 5 of 33 ELECTIONS 2:18 PM 9/3/2015 Planning & Building (41910) Overall, operations in this area are expected to be similar to previous years. However, staff time devoted to planning and zoning activities, including code enforcement is now allocated to this department rather than being absorbed elsewhere. This provides a more transparent view of the costs associated with planning and zoning activities. For 2016, 20% of the Administrator's time (wages and taxes) is budgeted in this department. Revenues from permits and applications are proposed similar to recent years. 17 2016 Draft Budget GENERAL FUND 101 PLANNING & BUILDING (41910) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Dale Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes _ --. _..- 31000 Washington Cty. Tax Settlement 76,852 37.773 19,007 12,546 3,450 1,885 3.450 13,619 Total Property Taxes 76,852 37,773 19,007 12.546 3,450 1,885 3,450 13,619 Licenses & Perils 32150 Utility Permits 600 300 32190 Other City Permits 1,025 1,750 1,325 1,500 1,500 0 0 32210 Building Permits _ _ 35.000 40.135 B4,984 76.571 65,000 54,611 75,000 75.000 Total Licenses & Permits 36.625 42,185 85.309 78 071 66,500 54,611 75,000 75.000 Intergovernmental Revenues 33422 Other Stale Grants & Aids 33633 Mel Council Planning Grant 0 0 Total Intergovernmental Aid 0 0 0 0 0 0 0 0 Charges for Services 34103 Zoning & Planning 219,331 28,719 60,926 13,503 1,750 3,750 7,000 7,000 34110 Escrow Reimbursement 142,5187 78,535 143,956 0 0 0 Q Total Charges for Services 219.331 171.306 139,461 157,459 1,750 3.750 7,000 7.GOQ Total Planning & Buitding Depl. 332.808 251.264 244,777 248.076 71,700 80,246 85,450 95,519 Notes 6 of 30 Plan & Build 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 PLANNING & BUILDING (41910) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15216 Account Description Expdtrs Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 15,561 121 PERA Coord Employer Contribution 1,167 122 FICA Employer Contribution 965 126 MEDICARE Employer Contribution 226 131 Health Insurance Employer Contribution 134 Life Insurance Employer Paid 135 Disability Insurance Employer Paid 151 Workers Comp Insurance Premium 666 Total Personnel Services 666 17,919 #DIV/0! 1 Materials & Supplies 200 Office Supplies 203 Printed Forms & Papers 210 Operating Supplies 212 Fuel Total Materials & Supplies #DIV/0! Contractual Services 311 Permit Fees (Contract Inspections) 17,929 43,421 42,800 44,000 11,438 43,000 44,000 312 Planning Services 262,588 78,041 18,167 15,000 10,551 18,000 18,000 313 Committee & Commission Reimburs 5,200 4,950 5,200 5,200 2,600 5,200 5,200 316 Conference & Seminars 100 105 1,000 210 500 500 317 Employee Training 319 Other Services 73,708 330 1,500 23 1,500 1,000 321 Telephone 995 360 331 Travel Expenses 351 Legal Notices Publishing 361 Liability/Property Insurance 282 107 433 Dues & Subscriptions 438 Misc Contractual 4,790 3,437 2,855 4,000 387 3,500 4,000 439 Refunds Issued 2,750 1 1,609 1,000 2,100 5,000 6.000 Total Contractual Sefvices 294,534 204,125 71,066 71.700 27.309 76.700 77,700 Transfers 710 Residual Equity Transfers 720 Operating Transfers 1.002 Total Transfers 1.002 Total Planning & Building (41910) 296,202 204,125 71,066 71,700 27,309 76,700 95,619 33.36% Notes: 1 Accounts for 20% of Admin time on P&Z issues 6 of 33 PLANNING & BLDG 2:18 PM 9/3/2015 Police (42000) The city has received a 2016 cost estimate from Washington County of $115, 887 for police services. Details are included with the budget worksheets. This represents approximately a 3.96% decrease from 2015 budget numbers but an increase of 4.58% over estimated actual expenses. Staff has added $500 for overtime costs in addition to the contract, which would allow hiring of off -duty officers for traffic control during the Safe Halloween event or other special events requiring additional police protection. Staff has also added $310 for Scandia's share of the "Code Red" emergency notification system. 18 2016 Draft Budget GENERAL FUND 101 POLICE (42000) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed iphi 119 Other Income 36230 Donalions 1.700 0 Total Other Income 1.700 0 0 .0 -0 0 0 0 Total Police Depl. 123,274 117,671 118,830 123,830 120,989 66.11'3 120.969 111 *7 7 of 30 Police 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 POLICE (42000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Actual Actual Actual Proposed Year -to -Date Estimated Proposed Change '15216 Contractual Services 308 Other Professional Services 318 Police Contract 116,863 116,384 120,804 120,679 110,795 115,887 319 Other Services 309 0 309 310 30S 309 310 rolal Contractual Services 117,172 116,384 121.113 120.989 309 111,104 116,197—3.961% Total Police 42000) 117,172 116,304 121,113 120,989 309 111,10A 116,197-3.96% Notes: 7 of 33 POLICE 2:18 PM 9/3/2015 Fire (42200) The Fire Department budget shows a decrease of 14% in 2016. Although it appears the overall budget is almost $18,000 less than 2014 actual expenses, $42,938 can be accounted for by the elimination of the transfer to the Equipment Replacement Fund, hence all other categories are increased compared to 2014. Materials and Supplies are mostly decreased or remained the same with the exception of Medical Supplies. Since Lakeview is no longer stationed in the fire hall and sharing supplies, some expenses have been returned to above 2011 actual expenses (the last year prior to Lakeview moving into the fire hall). Contractual Services decreases by 6.42% mainly due to the decrease in Medical Training. EMT training only occurs every other year (typically in odd years) so that accounts for the $6,000 decrease. The Capital Outlays includes new printers/copiers and possible office equipment. Revenues to this budget include the fire contract with May Township which is $33,215. Grant funding ($5,000) is proposed for training (DNR Grant). Revenue for the retirement premium is a pass through so the amount is the same on the revenue and expense side. 19 2016 Draft Budget GENERAL FUND 101 FIRE DEPT (42200) REVENUE 2010 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed evenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Intergovernmental Revenues 33401 LGAIMVHC/AGIPERA Aid 0 33420 Fire Relief from Ins Prem 25,088 0 21,986 24,720 24,368 22,646 22,646 22,646 33422 Other State Grants & Aids 2,000 2,481 3000 1,640 2,000 2,500 2.500 2,000 33611 Town Road Allotment 33620 Recycling Grant 33621 County Election Aid 33630 Local Govts Grants & Aids 33633 Mel Council Planning Grant 33640 Other Grapes 8.013 8800 1,395 8.892 G-,000 Total Intergovernmental Aid 35,101 8.600 25,562 X612 26A08 24,646 2 50C 25 146 29,F46 Charges for Services 34202 Fire Proteeflon Services 30.676 32574 33,551 34,558 25,594 34.511 32 248 32;248 33.215 Total esforServlces 30,676 .32.574 33,651 34,558 U,594 34,511 32248 32,248 33215 Other Income 36230 Donations 5.425 2 583 2.g00 5,458 a 0 Total Other 1pCo-me 5,428 2,583 2;000 -0 5,458 0 0 0 0 Total Fire De t 376,932 343,186 317.665 361,253 306,210 271,515 150,790 269,752 232.959 8 of 30 Fire 2:17 PM 9WO15 2016 Draft Budget GENERAL FUND 101 FIRE DEPT (42200) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expdtrs Expenses Expenses_ Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 78,233 75,444 75,474 89.381 26,168 78,504 79,000 122 FICA Employer Contribution 4,879 4,991 4.600 5.542 1,388 4,867 4,898 126 MEDICARE Employer Contribution 1.134 941 1,077 1,296 549 1,138 1,146 141 Unemployment Compensation -31 100 151 Workers Comp Insurance Premium 4,157 4.289 6,554 6,614 7,223 6,902 6,517 Total Personnel Services 88,372 85,665 87.705 102,932 35,328 91,412 91,561 -11:05% Materials & Supplies 200 Office Supplies 337 124 258 500 151 500 350 203 Printed Forms & Papers 144 110 500 691 750 200 209 Medical Supplies 550 518 1,252 1,250 1.192 2,000 2,000 210 Operating Supplies 7.515 14.174 6,341 10,000 4,489 8,500 9,000 211 Cleaning Supplies 79 176 500 200 1,300 212 Fuel 4.468 3.412 3,310 5.250 1,034 4,500 4,500 217 Turnout Gear & Uniforms 6,509 6,893 5,703 12,500 7,000 7,500 221 Equipment Parts 3,366 935 2,440 5,000 3,000 4,000 222 Tires 500 500 223 Building Repair & Supplies 4,377 1,117 1,747 4.500 611 4,500 3,500 240 Small Tools & Minor Equipment 5.426 1,910 6,134 10,000 20 7,500 7,500 Total Materiels & Supplies 32,692 29 272 27,361 50.500 8,188 38,950 39:850-21.0936 Contractual Services 305 Medical Services 1,545 1,630 636 2,000 2,000 2.000 306 Personnel Testing & Recruitment 2,565 886 815 2,500 1,506 2,500 2,500 309 Software Support & Maintenance 10,380 10,904 9,848 11,330 3,272 10,000 11,000 310 Medical Training 1,238 14,383 3,098 11,200 3,708 11,200 6,000 316 Conference & Seminars 600 600 250 317 Employee Training 3,961 1,795 2.280 8,000 1,020 8,000 8,000 319 Other Services 124 256 633 750 750 700 321 Telephone 1.816 1,786 984 1,400 393 1,000 1.050 322 Postage 50 50 50 324 Stale of MN -Fire Relief 21,986 24,720 24,368 22,646 22.646 22.646 325 City Match -Fire Relief 18,258 19,200 18,259 331 Travel Expenses 1,700 1,950 1,772 3.000 1,014 3,000 3.000 334 Licenses & Permits 22 21 21 25 21 21 25 340 Advertising 46 100 100 100 361 Liability/Property Insurance 11,420 9,189 9,854 9.802 7,926 8,750 9.802 381 Utilities 7,908 8,890 11,615 13,390 4,728 11,900 12,000 384 Refuse Disposal 810 863 860 824 346 860 875 385 Sewer Pumping & Maintenance 994 1,947 1,366 2.575 225 2,000 2,000 401 Bldg Maintenance 808 3.699 2,244 2,000 126 2,000 3,500 404 Machinery & Equipment Repair 12.128 4,817 6.132 10,000 14.304 16,000 10,000 407 Well Repair & Maintenance 90 90 200 200 100 433 Dues & Subscriptions 888 1.190 1,157 1,200 190 1.200 1.200 43B Misc Contractual 630 630 630 750 750 750 440 Events 726 1,324 1,440 1.500 1,500 1.500 Total Contractual Services 99.997 11D,8B5 98,05E 105,841 38.779 10TD27 99,046 6.4290 Capital Outlays 540 Heavy Machinery Capital 550 Motor Vehicles Capital 560 Furniture & Fixtures 1.965 2,600 1.000 200 1,000 1,000 570 Office Equipment 7,016 2,933 2,076 2,000 2.000 1,500 Total Capital Outiffs 8,981 5.533 2;0763.000 200 3.000 2.500-16.67°I Transfers 720 Operating Transfers 43,108 45.485 42938 9,241 %241 9.241 Total Transfers 43,_1_08 45,485 42.938 9,241 9,241 9,241-100.0001 Total Fire Dept. (42200) 273,150 276.840 258,138 271.515 91,736 249.630 232,959 -141D% Notes 8 of 33 FIRE 2:18 PM 9/3/2015 Public Works (43000) This budget includes personnel expenses for the Public Works Director, three full-time Maintenance Workers and temporary employees for snow removal. Personnel Services are showing an increase because more of the maintenance workers time has been shifted to the public works budget from sewers. The shift mirrors the actual allocation from 2014 and the first half of 2015, rather than the prior estimate. Worker's Comp premiums have gone up significantly with the addition of a new employee last year and a general increase in rates. All other areas of operation are expected to change very little in 2016 compared to 2015. The draft 2016 budget includes a transfer of $315,000 to the Local Road Improvement Fund. This is the amount estimated to be above 50% of General Fund expenditures. This is a significant increase from previous years and explains most the overall increase of 12% in this department. If the transfer had not been increased actual change from 2015 would have been an increase of less than 1 %. Revenues to this budget are primarily property taxes, plus gravel tax revenues. 20 2016 Draft Budget GENERAL FUND 101 PUBLIC WORKS (43000) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Dale Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue _.Notes: Taxes 31000 Washington Cty. Tax Settlement 649,808 788,033 884.428 858,452 813,453 444,507 813.453 820.377 31701 Gravel Taxes 14,665 8,900 14,414 17,249 21,802 37,500 21,802 31800 Other Taxes Tplal Property Taxes 664.473 796,933 008,842 875.,701 835,255 444.507 850,953 842,179 Licenses & Permits 32150 Utility Permits 150 750 750 600 750 900 750 750 32190 Other City Permits 1425 1,000 3.300 3.300 4,000 Total Licenses & Permits 150 750 2.175 600 1,750 4,200 4.050 4,750 Charges for Services 34106 Engineering Services 3,595 834 1,473 6.669 Soo 500 500 34109 Water Usage 255 494 196 300 300 300 34110 Escrow Reimbursement 4,260 34301 Damage Repairs 988 2,504 736 34303 Dust Control 3,248 3,190 1,812 1,765 1,350 1.700 1,700 34304 Reimbursement for Services 34305 Other Street Service 0 585 90 0 0 Total Cllarq es forServlees 8,087 7,607 7,545 9,456 2.i50 0 2,500 2,500 Other Income 36250 Misc. Refunds 259 3,817 3,410 1,480 0 0 Total Other Income 259 3,817 3,410 1,480 ❑ 0 0 0 Other Ffnancing Sources 39202 Contribution from Enterprise Fun( 1,149 2,041 5,322 Total Dlher FInBricIng Sources 1,149 2,041 5,322 0 ❑ 0 © 0 Total Public Works Dept. 674,117 81 i M 917.294 887,237 639.155 448,707 657,503 849,429 9 of 30 PW 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 PUBLIC WORKS (43000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 128,476 149,773 173,709 181,375 83,277 180,727 194,213 102 OT Reg Wages 3,254 4,634 4,123 7,874 1,228 4,290 6,850 104 Temp Employee Wages 5,220 7,561 3,537 2,613 156 1,500 3,988 121 PERA Coord Employer Contribution 9,581 11,195 12,896 13,637 5,967 13,876 15,080 122 FICA Employer Contribution 8,163 9,513 12,181 11,658 3,628 11,298 12,713 126 MEDICARE Employer Contribution 1,928 2,247 2,521 2,727 1,190 2,683 2,973 131 Health Insurance Employer Contribution 33,900 38,128 40,380 45,842 24,165 45,842 42,190 134 Life Insurance Employer Paid 483 632 920 946 304 946 950 135 Disability Insurance Employer Paid 985 1,028 1,145 1,829 618 1,829 1,829 141 Unemployment Compensation 2,767 151 Workers Comp Insurance Premium 8,824 12,060 12,846 11,758 18,886 18,886 17,450 Total Personnel Services 203,680 236,771 264.258 280.259 139,419 281,877 298.236 6.417./ Materials & Supplies 200 Office Supplies 203 318 262 300 85 300 300 210 Operating Supplies 8,399 9,185 10,482 11,000 9,599 11,000 11,000 212 Fuel 17,967 24,665 28,728 28,000 6,177 28,000 28,000 221 Equipment Parts 7,211 5,256 7,993 7,500 204 7,500 7,500 222 Tires 1,078 837 1,516 1,000 1,000 2,000 223 Building Repair & Supplies 3,119 851 1,784 1,000 330 1,000 1,700 224 Road Maintenance Supplies 41,495 24,478 22,648 25,000 7,016 25,000 25,000 228 Gravel & Sand 14,361 26,804 23,642 5,000 7 5,000 5,000 229 Salt 10,496 41,565 36,431 43,000 7,996 30,000 43,000 240 Small Tools & Minor Equipment 10,022 4,331 3.859 7,500 183 7,500 7,500 Total Materials & Supplies 114,351 138,290 137,345 129,300 31,597 116,300 131,000 1:31°! Contractual Services 302 Surveying 750 303 Engineering Services 21,550 23,085 46,126 32,500 14.384 32,500 32,500 305 Medical Services 870 196 1,832 500 325 500 1,000 317 Employee Training 280 2,600 715 1,250 185 1,250 500 319 Other Services 3,860 4,074 2,779 4,000 2 588 4,000 4,000 321 Telephone 2.999 3,408 3,180 3,240 943 3,240 3,000 331 Travel Expenses 61 279 150 750 20 750 500 334 Licenses & Permits 90 33 235 150 150 250 361 Liability/Property Insurance 10,087 11,498 12,544 12.742 10,545 11.178 12,750 365 Insurance Claims 381 Utilities 5,620 8,513 6,222 9,031 3,223 8,000 8,500 384 Refuse Disposal 1,027 916 1,148 1,150 326 1,150 1,150 385 Sewer 662 1,333 1,109 2,500 225 2,500 1,500 387 Street Light Utilities 8,143 7,892 7,440 8,373 3,059 8,373 7,893 401 Bldg Maintenance 1,028 2,696 3,409 2,000 1,724 2,000 2,500 403 Improvements other than Bldg 497 404 Machinery & Equipment Repair 4,565 6,208 3,315 5,000 1,926 5,000 5,000 405 Contractual Road Maint. & Repairs 256,048 264,981 299,825 330,000 7,220 330,000 330.000 433 Dues & Subscriptions 127 218 150 150 150 438 MiscContractual 1,004 9,426 5,387 5,000 3,463 5,000 5,000 439 Refunds Issued 3,500 Total Contractual Services _ 318,391 354,535 395,634 418,336 50,156 415,741 419.693 0,32% Capital Outlays 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 13,168 550 Motor Vehicles Capital 49,790 560 Furniture & Fixtures 1,694 522 1,314 500 500 500 570 Office Equipment 1,771 Total Capital Outlays 59756 63,480 1,314 500 500 500 720 Operating Transfers 35,890 54,415 257,062 210,759 210,759 210,759 315,000 Total Transfers 35.890 54.415 257.062 210.759 210.759 210,759 315,000 49,46% Total Public Works 43000) 731,967 847,491 1.055,513 1,039,155 431,931 1,025,177 1.164,429 12.06% Notes: 9 of 33 PW 2:18 PM 913/2015 Parks (45000) This budget includes personnel expenses for the part-time Office Assistant's time devoted to recreation activities. The budget also includes seasonal employees for the grounds and building summer maintenance worker, ice rink maintenance worker, warming house and summer recreation programs. Hours budgeted for these positions are the same as 2015. Rink attendant wages have been increased to the new minimum wage of $9.00 however the City could choose to pay the youth wage if applicable. The Materials and Supplies category is increased due to the increase in fuel costs and equipment parts. The Events budget (440) remains the same for Vinterfest and Taco Daze. Revenues to this budget are generally property taxes, with some revenue from participant fees and facilities rentals. 21 2016 Draft Budget GENERAL FUND 101 PARKS & RECREATION (45000) REVENUE Account 2011 2012 2013 Actual Actual Actual Revenue Revenue Revenue 195 2014 2015 7/15/2015 2015 2016 Actual Adopted Year -to -Date Estimated Proposed 601 Intergovernmental Revenues 33640 Other Grants 4,973 Total Intergovernmental Aid 4,973 0 0 0 0 0 0 Charges for Services 34301 Damage Repairs 663 0 0 34750 Facilities Rental 616 268 607 2.757 500 320 500 500 34760 Cleaning Fees 34780 Park Dedication Fees 34790 Recreation Programs 11,407 9,911 8,551 13,108 9,500 6,774 11,500 11,500 Total Charges for Services 12,023 10.179 9.158 16,728 10,0110 7,094 12,000 12,000 Other Income 36230 Donations 1,100 0 10410 2,132 2,132 38250 Misc. Refunds 1,799 1,799 Total Other Income 1,100 0 0 10,410 0 3.931 3,931 0 Total Parks & Recreation Dept- 81,990 53,374 54,732 75,739 62,244 39.573 68.176 60,879 10 of 30 Parks 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 PARKS & RECREATION (45000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Descnelion Expenses Expenses Expenses Budge[ Expdis Expolrs Budget Bvdgef Notes: _ Personnel Services _ 101 Regular Wages & Salaries 3,149 3,339 5,271 18,947 2,223 5,376 5,501 104 Temp Employee Wages 14.387 13,715 11,264 6,080 5,771 11,490 14,279 121 PERA Coord. Employer Contribution 365 242 363 1,408 167 403 399 122 FICA Employer Contribution 1.041 1,019 1,211 1,525 189 1,046 1,226 126 MEDICARE Employer Contribution 275 247 232 357 120 245 287 141 Unemployment Compensation 868 740 3,637 1,710 2,500 2,500 151 Workers Comp fnsuranrce Premium 1,058 567 882 867 1,051 1,051 1,047 Total Personnel Services 21,143 19.869 22,859 29,183 11,231 22,110 25,239 -13.52% Materials & Supplies 200 Office Supplies 30 21 17 50 50 30 203 Printed Forms & Papers 387 367 364 400 319 400 400 210 Operating Supplies 2.155 709 1,368 1,000 148 1.000 1,000 212 Fuel 231 1,220 1,305 1,281 248 1,400 1,425 221 Equipment Parts 117 818 1,539 500 33 500 750 223 Building Repair & Supplies 283 397 1.112 1,000 1,000 1,000 240 Small Tools & Minor E ul ment 284 385 413 400 400 500 Total Materials & Suppfies 3.487 3,917 6,138 4,831 748 4,750 5,105 10 24`Y Contractual Services 312 Planning Services 313 Committee & Commission Reimburs 1,560 1,100 1,200 1,200 540 1,200 1,200 319 Other Services 5,572 4,611 8,951 5,500 1,366 9,000 9,000 322 Postage 164 170 214 215 191 215 225 340 Advertising 450 1,704 553 1,075 191 825 825 353 Sales Tax 18 490 8 50 50 50 361 Liability/Property Insurance 4,742 6,018 6,837 6,991 5,302 5,302 5,835 381 Utilities 3,284 4,362 3,992 5,150 1,784 5,150 5,150 384 Refuse Disposal 3,034 2,427 2,346 3,000 921 2,500 2,750 385 Sewer Pumping and Maintenance 333 2,004 1,433 2,000 475 2,000 1,750 401 Bldg Maintenance 743 2,142 500 343 500 750 403 Improvements other than Bldg 404 Machinery & Equipment Repair 306 502 1,193 500 61 500 500 406 Grounds Care 808 438 Misc Contractual 536 815 313 750 57 750 1,000 439 Refunds Issued 285 563 267 500 500 500 440 Events 731 W8 549 1,000 1,451 1,500 1,000 Total Contractual Services 21 015 25,687 30.804 28,431 12,682 29;992 30,535 7.40"I Capital Outlays 530 Capital Improvements other than Bid s 2,400 9,912 Total Capital Outlays 4400 9.912 Transfers 720 Operating Transfers Total Transfers Total Park & Recreation (45000) 48;045 59,385 59,802 62,244 24,661 56,852 60,879 2.19°I Notes: 10 of 33 PARKS 2:18 PM 9/312015 Community Center (45180) This budget represents the costs for maintaining the Community Center Building and the "Annex", and contractual services and part-time staffing for cleaning and monitoring events. A small increase in operating supplies is projected based upon 2014 actual expenses. Revenues to this fund include rental fees for the Community Center and the Annex, which is leased to the Scandia Marine Lions Club. 22 2016 Draft Budget GENERAL FUND 101 COMMUNITY CENTER (45180) REVENUE 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 Ciy Tax Settlement 49,425 40834 31.7B2 28918 28.470 15,557 28,470 30,261 TolaI Property Taxes 49,425 40,834 31.782 28,918 28,470 15.557 28,470 30.261 Charges for Services 34740 Coffee Sales 15 10 10 0 10 0 0 0 34750 Facilities Rental 8,265 9.750 12,240 10,656 11.000 5,605 9.000 10,000 _ 34760 Cleaning Fees 200 Total Charges for Services 8,280 9,760 12.450 10.656 11.010 6,605 9.000 10,000 Other Income 36230 Donations 0 0 6,100 135 135 36250 Misc. Refunds 300 Total Other Income 0 0 300 6,100 0 135 135 0 Total Community, Center Dept, 60.060 50,594 44,532 45.674 39,480 21.297 37,605 40.261 11 of 30 CommCtr 2:17 PM 9/3/2015 2016 Draft Budget GENERAL FUND 101 COMMUNITY CENTER (45180) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-'16 Account Descri lion Expenses Expenses Exe,nses Budget Ex dts Ex dtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 600 960 360 720 120 720 720 122 FICA Employer Contribution 45 45 45 126 MEDICARE Employer Contribution 9 14 5 10 2 10 10 151 Workers Comp Insurance Premium 469 _ 32 34 36 18 18 11 Total Personnel Services 1,078 1,005 399 81t 140 7-93 786 3.13l0_ Materials & Suoolies 210 Operating Supplies 3,951 3,020 4,511 4,000 1,205 4,000 4,500 223 Building Repair& Supplles 867 802 803 1,000 256 1,000 _ 1.000 5QQ 1p Contractual Services 334 Licenses & Permits 841 678 684 930 175 930 930 361 Liability/Property Insurance 1,365 2,284 2,874 2,908 2,496 2,550 2,805 381 Utilities 9,594 10,403 12,576 13,390 4,782 13,000 13,390 384 Refuse Disposal 1,669 1,538 1,505 1,600 641 1,600 1,600 385 Sewer Pumping & Maintenance 2,218 3,904 2,769 2,250 873 2,250 2,250 401 Bldg Maintenance 8,258 10,305 11,617 10,090 3,419 10,090 10,500 404 Machinery & Equipment Repair 1,479 710 158 1,000 1,000 1,000 406 Grounds Care 1,915 500 500 500 407 Well Repair & Maintenance 5,579 90 500 500 500 438 Misc Contractual 1084 4543 500 500 500 439 Refunds Issued 200 Total Contractual Services 32,918 31.980 38,726 33,668 12,586 32,920 33,975 0.91 % Capital Outlays 520 Capital Improvements to Bldgs 530 Capital improvements other than Bldg 3,724 Total Capital Outlays 3.724 #DIV/0! Total Communily Center (45100) 42,538 36,808 42,439 39,480 14,187 38,713 40,261 1.98% Notes: 11 of 33 CENTER 2:18 PM 9/3/2015 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 fund 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. 23 2016 Draft Budget DEBT SERVICE FUNDS REVENUE BUDGETS 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES (FUND 311) 2012 2013 2014 2015 7/1512015 2015 2016 Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Taxes Other Income 36210 Interest Income 171 132 129 135 135 Total Other Income 171 132 129 135 0 135 0 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 Notes: Taxes 31000 Washington Cty Tax Settlement 37,620 34,951 33,916 16,963 33,916 32.734 Total Properly Takes 37,620 34,951 33,916 16,963 33,916 32,734 Total quipment Certificates 37,620 34.96516,963 4 2013 FIRE TRUCKIDUMP 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 Notes: 69,783 Total Property Taxes 69,783 69,321 34,661 69,321 69,092 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 Actual Actual 2014 2015 7/1512015 2015 2016 Actual Adopted Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue 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 12 o 30 DEBT REVENUE 2:17 PM 913/2015 2016 Draft Budget 39200 Interfund Operating Transfer 2,300 39300 Bond Proceeds Total Other Financing Sources 0 0 0 0 0 0 2,300 Total Fire Tanker Equipment Certificates 0 U 0 0 49,056 Total Debt Service TRUE 390.861 351,874 294,620 0 294.643 193,902 13 o 30 DEBT REVENUE 2:17 PM 9/3/2015 2016 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE (FUND 311) 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Descri Lion Fx dtr Expenses Expenses Budget Ex dls Ex dtrs Budget Budget Notes: Debt Service 601 Long Term Debt Principal 40,000 40,000 40,000 40,000 40,000 40,000 40,000 611 Long Term Debt Interest 12,533 4,440 3,330 2,080 1,370 2,080 710 Statutory 5°/ Coverage Requirement 2,104 Total Debt Service 52,633 44,440 43,330 44,184 41,370 42,080 40 710 -6.05% 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 -2.66% 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 Account Description Ex dtr Expenses Expenses Budget Ex dts Ex dtrs Budget Budget Notes: Debt Service 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 -3 48% Contractual Services 620 Fiscal Agent Fees Total Contractual Services Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers Total Equipment Certificates (312) 36,776 34,200 33,300 33,926 1,155 32,310 32,744 -3 48% FIRE TRUCKOUMP TRUCK (FUND 313) 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Adopted Year -to -Date Estimated Proposed 115-116 Account Description Expenses Expenses Budget Expdts Expdtrs Budget 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°l Coverage Requirement 3,301 3,301 3,269 Total Debt Service 20,255 66,460 69,321 60,620 69,321 68,657 -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 FireTrucklDump Truck (313) 20,255 67,3g0 69,321 61,055 69,756 69,092 -0.33% FIRE TANKER (FUND 315) 6/30/2015 2016 Change Year -to Date Proposed '15-'l6 Account Description Expdts Budget Budget Notes: Debt Service 304 Legal Services 2,000 2,000 12 of 33 DEBT 2:18 PM 9/3/2015 2016 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 601 Long Term Debt Principal 43,000 611 Long Term Debt Interest 3,720 Statutory 5% Coverage Requirement 2,336 Total Debt Service 2,000 2,000 49,056 #DIV/0! Total Fire Tanker (314) 2 000 2,000 49,056 #DIV/01 Total Debt Service 255,159 259,514 294,408 294,628 193,902-34.19% 13 of 33 DEBT 2:18 PM 9/3/2015 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 �- 31DDD WeshinglonCly TaxSetliernorr '365G0 107,611 91,291 94, 7olal Properly Taxes _ _ 36,500 107.611 91,�81 24. 2015 7/15/2015 2015 2016 Adopted Year -to -Date Estimated Proposed Revenue Rebenua Revenue Revenue Notes: ow Intergovernmental Revenues 33401 LGA 33640 other Grants 300.000 Total Inle governmental Ald a 0 0 D 900 000 4 0 0 Other Income 36210 Interest Income 1.353 900 701 699 70D 700 700 Total Other Income 1,353 908. 701 699 700 0 700 7U0 Other Fjnzncmg Sources 35200 Interfund 0 araiing Transfer Well Other Financing Sources 0 D 0 0 0 0 0 0 Tctai Cepltat Improvements Fund 403 39,853 108,517 91;m 95,099 330,700 15,000 30 700 -- 30.7DO 14 of 30 CAP IMP REVENUE 2:17 PM 9/3/2015 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 Account Descriptlon Expenses Expenses Expenses Budget Expdrs Expdtrs Budget Budget Notes Contractual Services 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 27,165 412,000 8,987 Notes: 114 of 33 CAP IMPROVE 2:18 PM 9/3/2015 PARK CAPITAL IMPROVEMENT FUND BUDGET There are two 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. 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. 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 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. 25 2016 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) REVENUE 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 Settlement 31701 Gravel Taxes 31600 Other Taxes Total Pmea a Taxes 0 U 0 Inlergovemmental Revenues 33640 Other Grants 0 0 0 30,000 30,000 0 Total Interaavora mnlal Aid 0 0 0 0 30.000 0 30.000 0 Charges for Services 34730 Ballfeild Ad Revenue 2250 2700 34760 Park D66cdlion Fees 3,000 3,000 6,000 6,0(M 6,000 6,000 Total Chor es for Services _ — 3,000 n 0 3,000 6.000 8,250. 6,000 C700 Other Income 36210 Interest Income 88 44 28 12 20 20 20 36230 Donations 1.000 0 25.000 36240 Insurance Refund 36250 Misc. Refunds 38050 Cable TV Franchise Rebate TotW Other Income 1,083 44 28 12 20 0 20 25020 Total Park Capital Improvements Fund 404 4,088 44 28 3,012 36,020 8,250 35,020 33,720 15 of 30 PARK CAP REV 2:17 PM 9/3/2015 2016 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Actual Actual Actual Adopted Year -to -Date Estimated Proposed Change Ynpnapa FYnpnRPA Fxnpnsp Rudapt Exndts Exndtrs Budaet '15216 302 Surveying 1,450 303 Engineering Services 4,251 9,000 312 Planning Services Total Contractual Services 1,450 4,251 9,000 #DIV/0! Caoital Outlays 831 42 Transfers 710 Residual Equity Transfers 720 Operating Transfers 6,000 Total Transfers 6,000 Total Dept Fund 404 3,576 1,450 9,929 36,000 5,082 51,000 38,500 287.75% Notes: 1. Picnic Shelter at Lilleskogen Bleachers at Wayne Erickson 2. Transfer to CIF to repay loan 15 of 33 PARK CAP IMPROVE 2:18 PM 91312015 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. 26 2016 Draft Budget EQUIPMENT REPLACEMENT (FUND 406) REVENUE 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 Settlement 0 4 113 0 Total Property_ Taxes 0 1,113 0 0 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.,000 Total Other Income 3,394 0 6..564 12,713 1,000 0 t 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 39350 Certificate of Indebtedness 15D,000 _ Total Other Financing Sources 260,000 80.000 100.000 100.000 20;000 20,000 20,000 0 Total Equipment Replacement Fund 406 263.594 81.113. 106.664 112.713 21.000 _ 20,00D 21.000 6.000 1. Assumes sale of Flre Tanker 16 of 30 EQUIP REPL 2:17 PM 9/3/2015 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 Expdts Expdtrs Budget Budget Notes: Contractual Services 304 Legal Services Total Contractual Services 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 Outlays 93,913 344,953 190.048 230.000 215,000 315 000 Total Equipment Replacement Fund (406) 93,913 344,953 190,048 230,000 215,000 315000 Notes: 1. Dump Truck w/plow replacement. Funds to come from Debt 2. SCBA, Masks, and Compressor Replacement 16 of 33 EQUIP REPLACE 2:18 PM 9/3/2015 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 $576,350 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 $911,850 including some interest. There is one proposed expense from this fund in 2016, the reconstruction of 2361h St, 2371h St and Novak Ave ($900,000) as well as a portion of Oldfield Ave south of the county line ($250,000) 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 $181,917 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 127,704 345,000 172,500 345,000 576,350 31701 Gravel Taxes 31800 Other Taxes Total Property Taxes 127,704 345,000 172,500 345,000 576,350 351 32% 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 Other Income 20,000 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 408 328,137 545,500 403,529 732.730 911,850 67.16% 1 Excess unrestricted, unassigned above 50% of GF Expenses 2016 Draft Budget LOCAL ROAD IMPROVEMENT FUND (408) EXPENSE 2014 2015 6/30/2015 2015 2016 Change Actual Adopted Y-T-D Est. Propopsed '16-16 Account Description Expenses Budget Exp Exp Budget Budget Notes: Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 56,241 106,800 405 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 1,150,000 Total Capital Outlays 0 550.000 0 534,000 1,150,000 Total Capital Improvements (408) 0 550,000 56,241 640,800 1,150,000 Notes: 1. 236, 237, Novak loop, parts of Oldfield Ave 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. 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. 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 -to -Date Estimated Proposed Account Desrripllan Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes 39100 Speclel Assessments 4,258 5,151 3,055 5,278 5,000 2,034 5.-000 5,000 Other Income 36210 Interest Income 1,205 723 490 430 200 200 200 36250 Misc. Relunds _ 600 0 0 Total Other Income 1,205 723 4% 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 Connection/Reconnection Fees Total Proprietary Fund 61,945 70.696 80,352 67.756 69,350 .30,1992 .67,756 69,350 Tola1 201 Project Sewer Fund 602 67.407 76.570 83,897 74,064 74.550 33,026 72,956 74,550 18 of 30 201 SEWER REV 2:17 PM 9/3/2015 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 Account Description Expenses Expenses Expenses Budget Ex dts Ex dlrs Budget Bud et Notes Personnel Services 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 121 _ _ _ 1,318 1,318 1,439 Total Personnel Services 4,171 19,633 33,065 11,266 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 6,776 310 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 2419 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 2.886 2.500 336 2,500 2,500 Total Contractual Services 88,005 52,595 60,658 28.780 7.567 28,640 26,837 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 #DIV/01 Transfers 710 Residual Equity Transfers 720 Operating Transfers 2,625 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 50,730-16.413% Notes: 18 of 33 201 SEWER 2:18 PM 9/3/2015 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 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: Pr❑pilelsry Fund Revenues 34401 Sewer Charges & Ccnneclion Fees 9,579 18,813 17,831 19,717 4,276 18 000 18 00o Taut Preprieta t Fund 9.579 18.813� 17,831 19,717 4,275 18.000 18.000 Other _Financtng Sources 39203 Transfer from other Funds 175,178 Total Other Flnanclrng Sources 175178 0 0 0 0 0 0 Taal Uptown Sewer Fund 612 184,757 18,813 17,831 19.717 4,275 18,000 18,000 19 of 30 UPTOWN SEWER 2,17 PM 9/3/2015 2016 Draft Budget UPTOWN SEWER (FUND 612) EXPENSE 2012 2013 2014 Actual Actual Actual 2015 6/30/2015 2015 Proposed Year -to -Date Estimated 2016 Change Proposed '15-16 Account Description Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 1,647 5.001 7,551 3,088 7,000 5,394 121 PERA Coord Employer Contribution 106 363 566 214 525 405 122 FICA Employer Contribution 95 304 468 184 434 334 126 MEDICARE Employer Contribution 22 71 109 43 102 78 151 Workers Come Insurance Premium 40 338 401 378 Total Personnek Services _. 1,870 5,779 8,695 3.867 8,462 6,589-24.21% Materials & Supplies 200 Office Supplies 13 21 50 50 50 203 Printed Forms & Papers 210 Operating Supplies & Equipment 82 10 250 70 200 210 Total Materials & Suoolies 172 103 10 300 70 250 260-13.33% 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 87% 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 Oullays 130,479 Debt Service 602 Long Term Debt Interest 603 Long Term Debt Principal 2,667 2,640 2,640 2,640 2,640 Total Debt Service 2,667 2,640 2,640 2,640 2,640 Total Uetown Sewer (612) 143,886 15,642 15,718 19,323 5,845 17,825 16,035-17.02% Notes: 19 of 33 UPTOWN SEWER 2:18 PM 9/3/2015 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 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 EDA 2:17 PM9/3/2015 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 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 5,000 345 445 500 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 33 EDA 2:18 PM9/3/2015