9.a 2 2021 Draft Preliminary Budget Proposal (9-2-2020)DRAFT PROPOSAL 9-2-2020
THIS PROPOSAL HAS NOT BEEN ACTED ON BY CITY COUNCIL
With Supporting Documentation
2021
Levy / Budget
Documents
CITY OF SCANDIA
DRAFT PROPOSAL 9/2/2020
DRAFT PROPOSAL 9-2-2020 Page 1 of 40
DRAFT PROPOSAL 9-2-2020
The Estimated Tax Rate for 2021 under this proposal is 31.64% over prior year's 31.47% for an estimated Tax Rate Increase of 0.17%
more information on tax rate impacts will be available at the meeting.
The City's Tax Rate = The Total City Levy divided by its total tax capacity, which is currently estimated by Washington County to be $7,870,168
The City is estimated to $400,000 in additional tax capacity from increased values and new construction in 2020.
This levy is substancially higher as it includes $100k levy to the general capital fund and an additional $100k for the equipment replacement fund.
I expect to have a proposal for the next meeting that will include borrowing to reduce "bubbles" the levy for a future workshop.
Tax Levy Summary 2020 Budget
2021 Proposed
Budget Increase (Decrease)% Change
General 1,484,700$ 1,484,700$ -$ 0.00%
Capital Improvement Funds 441,516 678,539 237,023 53.68%
Total General Government 1,926,216 2,163,239 237,023
Debt Service
Total Debt Service Levy 453,060 445,585 (7,475)$
Total City Operating Levy 2,379,276 2,608,824 229,548$ 9.65%
Economic Development 5,000 5,000 -$ 0.00%
Total City Wide Levy 2,384,276$ 2,613,824$ 229,548$ 9.63%
Tax Rate Explaination and Levy Comparison
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2020 2021 Proposed Final
General Levy Debt Service
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2020 2021 Proposed Final
General Levy Debt Service
DRAFT PROPOSAL 9-2-2020 Page 2 of 40
DRAFT 9-2-2020 Staff Proposal Tax Rate Supplement Presentation
Definitions of Terms:
Total City Levy = Is the total cash budgeted to be levied on the City
Fiscal Disparities= This is Metropolitan Minnesota program in which the City offsets its tax levy total by an area-wide application of 40%
commercial and industrial tax base growth. This figure is calculated by Washington County.
Total Tax Capacity= the total taxable value of the city that the levy is applied to.
Local Tax Rate=The percentage used to calculate individual property taxes. All taxing jurisdictions have a rate including the County,
local shoreland districts, school districts, the Washington Conservation District, and other local government authorities.
What changes have occurred in the City of Scandia's Total Tax Capacity (or the total value of Scandia's Tax Base)?
2018 3.3%
2019 7.3%
2020 7.9%
2021 Estimated 7.3%
2018 $206,919
2019 $492,565
2020 $573,791
2021 Estimated $572,973
What is the result of increased value of the community?
How does this proposed tax rate compare to other communities?
(Preliminary rates for these comparable communities will be provided as soon as preliminary levies are filed.)
Percent Change in Tax Capacity or City-wide
Taxable Value
Total Amount of New Value Per Year
Total City Levy - Fiscal Disparities
(Total City-wide Taxable Value)
Tax rates are dependent on what a community includes in its levy and its overall assessed value. This means an increased levy does not always translate into the
same increase in tax rate.
The individual City tax rate that directly impact individual property owner taxes are derived from the
following equation:
Total Tax Capacity =The City's Local Tax Rate
Tax Rate and Net Tax Capacity Explanation
$6,023,919
$6,230,838
$6,723,403
$7,297,194
$7,870,167
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
Payable 2017 Payable 2018 Payable 2019 Payable 2020 ext pay 2021
Total Change in Next Tax Capacity or
Total City-wide Taxable Value
35.06%
36.02%
32.25%32.40%
33.95%
32.98%
31.47%31.64%
30.79%
31.64%
Scandia Bayport Afton
Tax Rate Comparison
2018 2019 2020 2021 Est
DRAFT PROPOSAL 3 of 2 NOT ACTED ON BY THE CITY COUNCIL
DRAFT 9-2-2020 Staff Proposal Tax Rate Supplement Presentation
Final Tax Capacities for 2021 are not available. However, it is still possible to estimate the dollar for dollar impacts on individual tax statements. The following is a breakdown of tax bill impacts:
Class Rate State Taxing Classification Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff
1.00%Class 1a Homestead Under $500k $3.16 $0.02 $316.38 $1.72 $790.94 $4.30 $1,231.37 $6.70 $1,265.50 $6.88 $1,581.88 $8.60
1.25%Class 1a Homestead Over $500k $3,559.23 $19.36
0.50%Class 2a Agricultural Land first $1.5Mil $1.58 $0.01 $158.19 $0.86 $395.47 $2.15 $615.69 $3.35 $632.75 $3.44 $790.94 $4.30 $1,581.88 $8.60
0.65%Class 2c Managed Forest Land $2.06 $0.01 $205.64 $1.12 $514.11 $2.80 $800.39 $4.35 $822.58 $4.47 $1,028.22 $5.59 $2,056.45 $11.18
1.50%Class 3a Commercial-Industrial, Utility first $150k $4.75 $0.03 $474.56 $2.58
2.00%Class 3a Commercial-Industrial, Utility over $150k $6.33 $0.03 $1,581.88 $8.60 $2,462.74 $13.39 $2,531.01 $13.76 $3,163.76 $17.20 $6,327.52 $34.41
* Average property value for the City of Scandia Corrected estimate (9/2/2020)
How do I make since of this table?
What does this table not include?
Estimated Impacts on Tax Bills
$500,000 of Value $1,000,000 of Value
2021 Estimated Tax Rate Impacts
The table above shows what a property tax rate would look like based on the value points noted at the top of the table in the bold boxes. Rates very based on state taxing classifications. The most common classification is Class 1a for
residential properties. This means if you had a residential property that was valued at $100,000, for example, that value is multiplied by the classification rate of 1% before it is multiplied by the local tax rate. The result is a payment of
Tax statements can be a little complicated. The above table lays out any base taxes prior to the application of tax credits, taxes authorized by referendums, the state's general property tax rate, and rates of other local government
jurisdictions. So its important to remember that the County, schools, and other agencies tax in addition to what the city taxes.
$1000 of Value $100,000 of Value $250,000 of Value $389,211 of Value*$400,000 of Value
DRAFT PROPOSAL 4 of 2 NOT ACTED ON BY THE CITY COUNCIL
Year
Fund Balance
December 31
General Fund
Budget
Percent of Fund
Balance to
Budget
2013 Actual 1,594,415$ 1,932,639$
2014 Actual 1,715,890$ 1,938,998 88.5%
2015 Actual 1,746,587$ 1,987,341 87.9%
2016 Actual 1,771,828$ 2,101,629 84.3%
2017 Actual 1,715,008$ 2,349,700 73.0%
2018 Actual 1,643,215$ 2,175,910 75.5%
2019 Actual 1,505,659$ 2,138,562 70.4%
2020 Projected 1,496,445$ 1,816,414 82.4%
2021 Projected 1,576,213$ 1,815,222 86.8%
General Fund Balance Projections
This report represents the change in the City's General Fund balance, or reserves, overtime. This report demonstrates
that the City's budgeting practices are meeting and exceeding the City's minimum fund balance requirement of
maintaining a balance of 50% of the year's anticipated budgetary expense. Fund balance is important so that the City
can cashflow through the year. Especially in month's preceeding the receipt of tax payments (June and November).
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Projected
2021
Projected
Fund Balance Budget Target Fund Balance
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Projected
2021
Projected
Fund Balance Budget
DRAFT PROPOSAL 9-2-2020
YTD Actual Percent
FUND 101 2018 2019 7/31/2020 2020
2021
(Proposed)Change
REVENUE
Taxes 1,350,146 1,410,578 801,059 1,502,700 1,625,590 8%(1)
Special assessments - - - - - 0%
Intergovernmental revenue 106,721 65,079 6,983 62,100 62,900 1%
Licenses and permits 297,174 150,876 73,264 133,900 108,400 -19%(2)
Charges for services 59,962 66,980 52,403 73,100 58,600 -20%(3)
Fines & Forfeitures 9,517 7,831 3,760 9,000 8,100 -10%(4)
Interest earnings 12,560 21,631 31,797 5,000 12,500 150%(4)
Refunds and reimbursements 507 6,853 366 500 500 0%
Donations 9,325 3,714 9,364 3,000 5,000 67%(4)
Grants 11,732 7,980 8,000 12,400 12,000 -3%(4)
Miscellaneous revenue 11,981 1,656 - 5,500 1,400 -75%(4)
Transfers from Other funds - - 17,700 - - 0%
TOTAL REVENUES 1,869,625 1,743,179 1,004,697 1,807,200 1,894,990 5%
EXPENDITURES
City Council 18,904 29,536 9,297 21,000 19,982 -5%
City Administration 313,936 340,026 220,254 381,400 342,172 -10%(5)
Elections 5,467 830 2,489 6,400 1,030 -84%(6)
Planning & Building Inspection 160,672 126,170 53,203 131,400 118,050 -10%
Assessor 22,483 21,200 11,975 21,400 21,600 1%
Animal Control - - 936 1,800 2,000 11%(7)
Police Protection 136,077 135,946 69,739 139,100 147,460 6%
Fire Protection 226,039 274,281 125,800 296,114 292,278 -1%
Street Department 517,136 625,911 296,851 690,700 661,753 -4%
Capital Outlay 9,291 - 332 - 14,400 0%
Parks and Playgrounds 65,851 73,053 49,990 77,600 81,997 6%(8)
Recreation/Education/Social 42,063 47,469 21,841 46,500 59,500 28%(9)
Miscellaneous expense - - - - - 0%
Transfer out 423,500 444,962 - 3,000 53,000 0%
TOTAL EXPENDITURES 1,941,420 2,119,384 862,707 1,816,414 1,815,222 0%
NET REVENUE OVER
(UNDER) EXPENSE (71,795)$ (376,205)$ 141,990$ (9,214)$ 79,768$
EXPLANATION OF CHANGE
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9) Redistribution of employee compensation
Redistribution of employee compensation / increased hours for office asst.
Proposed Property Taxes are the same as 2020. The increase is the result including revenues
related to fiscal disparities.
Estimated 19% drop in permit revenue for 2021 due to Covid-19
Adjusted estimate for 2021
Proposed increase to office asst. hours/adjustment to P.T. Benefits
Estimated 21% drop in charges for service for 2021 due to Covid-19
SUMMARY BUDGET - GENERAL FUND
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 30, 2020
AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
STATEMENT OF REVENUES AND EXPENDITURES -
No election in 2021
New estimate for animal control services
Actual Budget
DRAFT PROPOSAL 9-2-2020 Page 6 of 40
DRAFT PROPOSAL 9-2-2020
CITY OF SCANDIA
2021 PROJECTED GENERAL REVENUE SOURCES
Percent
2020 Proposed 2021 Change
Taxes 1,502,700$ 1,625,590$ 8%
Special assessments -$ -$ 0%
Intergovernmental revenue 62,100$ 62,900$ 1%
Licenses and permits 133,900$ 108,400$ -19%
Charges for services 73,100$ 58,600$ -20%
Fines & Forfeitures 9,000$ 8,100$ -10%
Interest earnings 5,000$ 12,500$ 150%
Refunds and reimbursements 500$ 500$ 0%
Donations 3,000$ 5,000$ 67%
Grants 12,400$ 12,000$ -3%
Miscellaneous revenue 5,500$ 1,400$ -75%
Transfers from Other funds -$ -$ 0%
Total Revenue 1,807,200 1,894,990 5%
Budget
Taxes
86%
Special assessments
0%
Intergovernmental revenue
3%
Licenses and permits
6%
Charges for services
3%
Fines & Forfeitures
0%Interest earnings
1%
Refunds and
reimbursements
0%
Donations
0%
Grants
1%Miscellaneous revenue
0%
Transfers from Other
funds
0%
2021 Projected General Revenue Sources
DRAFT PROPOSAL 9-2-2020 Page 7 of 40
DRAFT PROPOSAL 9-2-2020
YTD Actual Percent
FUND 602 2018 2019 7/31/2020 2020 2021 Change
OPERATING REVENUES
Special assessments 611 4,824 387 600 200 -67%(1)
Grants 138 35 16,990 - - 0%
Charges for services 85,518 81,238 36,053 90,615 88,045 -3%(2)
Miscellaneous - - - - - 0%
86,267 86,096 53,430 91,215 88,245 -3%
OPERATING EXPENSES
Operations and maintenance 57,403 67,691 36,468 76,875 77,805 1%
Depreciation 39,632 39,630 - 49,700 51,200 3%
Capital Outlay 1,376 - 103,000 9,000 29,000 222%(3)
Total Operating Expenses 98,412 107,321 139,468 135,575 158,005 17%
OPERATING INCOME (12,145) (21,225) - (44,360) (69,761) 57%
NON-OPERATING REVENUES (EXPENSES)
Interest expense - 4,877 - - -
Interest Earnings 770 - - 200 700
Refunds and reimbursements - - 550 - -
Total Non-Operating Revenues (Expenses)- 4,877 550 200 700 250%
INCOME BEFORE TRANSFERS (12,145) (16,348) 550 (44,160) (69,061) 56%
Transfer out - - - - -
Transfer in - - - - 10,000 100%(4)
CHANGE IN NET POSITION (12,145) (16,348) 550 (44,160) (59,061) 34%
BEG. NET POSITION 88,588 76,443 60,095 60,095 15,935 -73%
ENDING NET POSITION 76,443 60,095 60,645 15,935 (43,126) -371%(5)
EXPLANATION OF CHANGE
(1) The are less outstanding assessments to be paid off. Drop in revenue.
(2)
Reduction due to a change in rounding in formula based on rate.
(3) 4 Lift Station Pump Replacements and Reserve of Distribution System Maintenance
(4)
(5) Budgets of utilities have not included depreciation expenses in the process of setting revenues.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - SEWER FUND 602 BIG MARINE LAKE
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020
AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
Actual Budget
Recommended 7% Rate Increase (+$13.98/quarter) due to financial condition of utility
Recommended Lending the 602 Fund $10,000 from Fund 401 @ 2% Interest For Cashflow for 5 years starting in 2022
DRAFT PROPOSAL 9-2-2020 Page 8 of 40
DRAFT PROPOSAL 9-2-2020
YTD Actual Percent
FUND 612 2018 2019 7/31/2020 2020 2021 Change
OPERATING REVENUES
Special assessments - - - - -
Grants 48 11 - - -
Charges for services 21,347 20,535 3,585 21,800 23,000 6%(1)
Miscellaneous - - - - -
21,395 20,546 3,585 21,800 23,000 6%
OPERATING EXPENSES
Operations and maintenance 12,529 9,302 5,522 16,370 17,530 7%(2)
Depreciation 4,877 4,877 - 4,877 4,877
Capital Outlay - - - 1,200 5,200 333%(3)
Total Operating Expenses 17,406 14,179 5,522 22,447 27,607 23%
OPERATING INCOME 3,989 6,367 (1,937) (647) (4,607) 612%
NON-OPERATING REVENUES (EXPENSES)
Interest expense - - - - (4,877)
Interest Earnings 49 - - - -
Refunds and reimbursements - - - - -
Total Non-Operating Revenues (Expenses)49 - - - (4,877)
INCOME BEFORE TRANSFERS 4,038 6,367 (1,937) (647) (9,484) 1366%
Transfer out - 2,640 - - - 0%
Transfer in - - - - - 0%
CHANGE IN NET POSITION 4,038 9,007 (1,937) (647) (9,484) 1366%(4)
BEG. NET POSITION - 4,038 13,045 13,045 12,398 -5%
ENDING NET POSITION 4,038 13,045 11,108 12,398 2,914 -76%
EXPLANATION OF CHANGE
(1)
(2) Increase due to labor costs.
(3)
(4) Budgets of utilities have not included depreciation expenses in the process of setting revenues.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - SEWER FUND 612 UPTOWN
Includes a 5% recommended increase $4.17 per quarter to $87.50 from $83.33.
Purchase of drainfield blower
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020
AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
Actual Budget
DRAFT PROPOSAL 9-2-2020 Page 9 of 40
DRAFT PROPOSAL 9-2-2020
YTD Actual
2018 2019 5/30/2020 2020 2021
EDA - Fund 225
REVENUES
Taxes 6,474 4,649 2,418 5,000 5,000 0%
Grants 203 7,892 - - - 0%
Interest earnings 20,000 300 - - - 0%
Transfers In - - - - - 0%
TOTAL REVENUES 26,677 12,841 2,418 5,000 5,000 0%
EXPENSES
Economic Development - 10,949 325 800 750
Miscellaneous - - - - 1,150
Transfer out - - - - - 0%
TOTAL EXPENSES - 10,949 325 800 1,900 138%
26,677 1,892 2,093 4,200 3,100 -26%
EXPLANATION OF CHANGE
YTD Actual
2018 2019 5/30/2020 2020 2021
Cable TV - Fund 226
REVENUES
Interest earnings 5 65 - - -
Charges for Service 9,465 18,321 9,622 18,000 16,500 -8%
Transfer in - - - - -
TOTAL REVENUES 9,471 18,386 9,622 18,000 16,500 -8%
EXPENSES
Miscellaneous 4,319 18,668 3,081 8,920 10,500 18%
Transfer out - - - - -
TOTAL EXPENSES 4,319 18,668 3,081 8,920 10,500 18%
5,152 (281) 6,541 9,080 6,000 -34%
EXPLANATION OF CHANGE
Actual Budget
No Major changes compared to prior yeaer budget.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - ECOMOMIC DEVELOPMENT AUTHORITY FUND
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND BUDGET FOR THE YEARS
ENDED DECEMBER 31, 2020 AND 2021
CHANGE IN NET POSITION
Actual Budget
No Major changes compared to prior yeaer budget.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - CABLE TVFUND
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND BUDGET FOR THE YEARS
ENDED DECEMBER 31, 2020 AND 2021
CHANGE IN NET POSITION
DRAFT PROPOSAL 9-2-2020 Page 10 of 40
DRAFT PROPOSAL 9-2-2020
Fund YTD Actual Percent
401 2018 2019 7/31/2020 2020 2021 Change
REVENUES
Taxes - - - - 100,000 100%(1)
Grants 33,055 74,874 - - - 0%
Charges for services - - - - - 0%
Interest earnings 4,837 12,751 - 2,000 500 -75%
Donations 7,493 21,500 - - - 0%
Miscellanous revenue - - - - - 0%
Transfer in 403,500 550,602 - 3,000 3,000 0%
TOTAL REVENUES 448,884 659,727 - 5,000 103,500 1970%
EXPENSES
General Improvement 195,135 64,093 24,532 430,000 250,000 -42%(2)
Fire Improvement - - - - 255,000 100%(3)
Public Works Improvement - - 5,553 - 10,000 100%(4)
Street & Road Improvement - - - - - 0%
Park Improvement - - - - - 0%
Community Center Improvement - - - - - 0%
Miscellanous 29,556 109,822 - - - 0%
Transfers out - - - - 10,000 100%(5)
TOTAL EXPENSES 224,691 173,914 30,085 430,000 525,000 22%
CHANGE IN NET POSITION 224,193 485,813 (30,085) (425,000) (421,500) -1%
EXPLANATION OF CHANGE
(1)
(2)
(3) Fire Dept Radio Replacement for $75k/$180 for 2nd Fire Station
(4) Public Works Radio Replacement for $10k
(5) Interfund Loan to the Sewer fund for $10k @ 2% over 5 years for cashflow.
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE
JULY 31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND
2021
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - GENERAL CAPITAL FUND
$165,000 for MN DEED Broadband Expansion Grant / $85,000 for additional
Internet expansion in 2021
Actual Budget
Proposed $100,000 levy, should be considered again in 2021 expenses are
anticipated to outpace revenue drawing on fund balance.
DRAFT PROPOSAL 9-2-2020 Page 11 of 40
DRAFT PROPOSAL 9-2-2020
Fund YTD Actual Percent
404 2018 2019 7/31/2020 2020 2021 Change
REVENUES
Taxes - - 14,505 30,000 10,000 -67%(1)
Grants - 9,300 3,250 10,585 10,585 0%(2)
Interest earnings 853 2,600 - - - 0%
Donations 1,269 1,595 802 - - 0%
Charges for services 13,650 4,650 - 7,600 7,600 0%(3)
Miscellanous revenue - 140,000 - - - 0%
Transfer in 100,000 - - - - 0%
TOTAL REVENUES 115,772 158,145 18,557 48,185 28,185 -42%
EXPENSES
Miscellaneous 1,412 2,472 15,668 3,620 - -100%
Park Improvement - 22,650 19,950 78,000 40,585 -48%(4)
Transfers Out - 103,000 - - - 0%
TOTAL EXPENSES 1,412 128,122 35,618 81,620 40,585
CHANGE IN NET POSITION 114,360 30,023 (17,061) (33,435) (12,400) -63%
EXPLANATION OF CHANGE
(1)
(2)
(3) Ballfield Ad Revenue and Park Dedication Fees
(4) $5k park planning, $10k trails, $20k park signs, $10585 DNR Grant, $5k Settlers'
Monument
SUMMARY BUDGET - PARK CAPITAL FUND
STATEMENT OF REVENUES AND EXPENDITURES -
Lower levy from $30k to $10k
DNR Prairie Restoration Grant at Lilleskogen Park
Actual Budget
ACTUAL FOR YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY
31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
DRAFT PROPOSAL 9-2-2020 Page 12 of 40
DRAFT PROPOSAL 9-2-2020
Fund YTD Actual Percent
406 2018 2019 7/31/2020 2020 2021 Change
REVENUES
Taxes 30,000 27,894 14,505 30,000 130,000 333%(1)
Grants - - - - - 0%
Interest earnings 3,212 4,376 - 1,000 1,000 0%
Donations 9,540 - - - - 0%
Miscellanous revenue 14,300 - 13,500 10,000 - -100%(2)
Transfer in - - - - 50,000 100%(3)
TOTAL REVENUES 57,052 32,270 28,005 41,000 181,000 341%
EXPENSES
Miscellaneous 400 - - - - 0%
Capital Equipment 257,477 75,961 93,498 256,000 76,500 -70%(4)
Transfers Out - - - - - 0%
TOTAL EXPENSES 257,877 75,961 93,498 256,000 76,500 -70%
CHANGE IN NET POSITION (200,826) (43,692) (65,493) (215,000) 104,500 -149%
EXPLANATION OF CHANGE
(1)
(2)
STATEMENT OF REVENUES AND EXPENDITURES -
Actual Budget
To be evaluated…$50,000 from General Fund 101
Only a PW Pickup is scheduled for replacement on 2021.
SUMMARY BUDGET - EQUIPMENT REPLACEMENT FUND
ACTUAL FOR YEARS ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE
JULY 31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND
2021
DRAFT PROPOSAL 9-2-2020 Page 13 of 40
DRAFT PROPOSAL 9-2-2020
Fund YTD Actual Percent
408 2018 2019 7/31/2020 2020 2021 Change
REVENUES
Taxes 725,050 353,019 184,466 381,516 438,539 15%(1)
Grants - - - - -
Interest earnings 12,708 23,740 - 10,000 - -100%
Donations - - - - -
Miscellanous revenue - - - - -
Debt Proceeds - - - - -
Transfer in 3,842,638 - - - -
TOTAL REVENUES 4,580,396 376,759 184,466 391,516 438,539 12%
EXPENSES
Capital Outlay 4,672,273 87,818 390,859 637,000 845,000 33%(2)
Transfers Out - - - - - 0%
TOTAL EXPENSES 4,672,273 87,818 390,859 637,000 845,000 33%
CHANGE IN NET POSITION (91,877) 288,942 (206,393) (245,484) (406,461) 66%
EXPLANATION OF CHANGE
(1) $57k increase to road improvement levy.
(2)
Actual Budget
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - LOCAL ROAD IMPROVEMENT FUND
ACTUAL FOR YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY
31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
The 2021 Road Project has a higher cost estimate than 2020. Project to include 220th
Street N and Peabody Trail N
DRAFT PROPOSAL 9-2-2020 Page 14 of 40
DRAFT PROPOSAL 9-2-2020
313 - GO EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2013 FUND
Fund 313 YTD Actual
2018 2019 7/31/2020 2020 2021
REVENUE
Taxes 66,752$ 63,985$ 35,214$ 72,831$ 68,220$
Special Assessments - - - - -
Interest earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES 66,752 63,985 35,214 72,831 68,220
EXPENDITURES
Miscellaneous 495 495 495 500 495
Principal 55,000 55,000 60,000 60,000 6,000
Interest Expense 8,573 7,418 3,420 6,060 4,500
Transfer Out - - - - -
TOTAL EXPENDITURES 64,068 62,913 63,915 66,560 10,995
NET REVENUE OVER
(UNDER) EXPENSE 2,684$ 1,072$ #(28,701)$ 6,271$ 57,225$
317 EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2017 FUND
Fund 317 YTD Actual
2018 2019 7/31/2020 2020 2021
REVENUE
Taxes 37,884$ 34,791$ 17,742$ 36,695$ 35,909$
Special Assessments - - - - -
Interest Earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES 37,884 34,791 17,742 36,695 35,909
EXPENDITURES
Miscellaneous - - - 500 495
Principal 32,000 32,000 32,000 32,000 32,000
Interest Expense (76) 3,328 2,544 2,448 1,728
Transfer Out - - - - -
TOTAL EXPENDITURES 31,924 35,328 34,544 34,948 34,223
NET REVENUE OVER
(UNDER) EXPENSE 5,960$ (537)$ #(16,802)$ 1,747$ 1,686$
Actual Budget
Actual Budget
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - DEBT SERVICE FUNDS
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND
BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
DRAFT PROPOSAL 9-2-2020 Page 15 of 40
DRAFT PROPOSAL 9-2-2020
GO 2018 STREET RECONSTRUCTION FUND
Fund 318 YTD Actual
2018 2019 7/31/2020 2020 2021
REVENUE
Taxes - 346,120 166,101 343,534 341,456
Special Assessments - - - - -
Interest Earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES - 346,120 166,101 343,534 341,456
EXPENDITURES
Miscellaneous - 495 495 1,000 495
Principal - 155,000 55,588 215,000 220,000
Interest Expense - 173,738 - 111,175 104,725
Transfer Out - - - - -
TOTAL EXPENDITURES - 329,233 56,083 327,175 325,220
NET REVENUE OVER
(UNDER) EXPENSE -$ 16,887$ #110,018$ 16,359$ 16,236$
Actual Budget
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND
BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - DEBT SERVICE FUNDS CONTINUED
DRAFT PROPOSAL 9-2-2020 Page 16 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
FUND 101 GENERAL FUND
General Revenues
R 101-31000 Washington Cty. Tax Settlement 1,248,332 1,484,700 717,886 1,484,700 - Total General Fund Tax Levy
R 101-31040 Fiscal Disparities 127,249 - 72,366 123,890 123,890 estimate of equalization of disparities distributed by the State from the area wide mill rate
R 101-31701 Gravel Taxes 28,077 10,000 5,114 10,000 - Aggregate Material Removal; Production Tax (set by County Board
R 101-31830 Solar Energy Production Tax 6,613 6,000 5,104 6,000 - Share set by State of MN
R 101-31900 Penalties & Interest Delinquent Tax 308 2,000 590 1,000 (1,000) Outstanding Property Tax with Interest
R 101-32150 Utility Permits 1,800 1,500 1,800 1,800 300 Right-of-Way or Work in the Road permit fee revenues $150 per permit
R 101-32180 Tobacco and Liquor Licenses 8,622 8,500 1,600 8,200 (300) Estimated Liquor and Tobacco Licenses without special events
R 101-32190 Other City Permits 3,965 3,800 1,525 2,900 (900) (Zoning, Grading, special events, driveways)
R 101-32210 Building Permits 136,474 120,000 68,324 95,500 (24,500) So far a 25% reduction in 2020 Anticipated 30%
R 101-32260 Gambling Permits 15 100 15 - (100) Anticipating diminished gambling permits in 2021 due to Covid-19
R 101-33401 LGA/MVHC/AG/PERA Aid 13,834 10,000 - 13,000 3,000 Anticipating similar aid from 2019
R 101-33420 Fire Relief State PERA 34,426 35,300 - 33,700 (1,600) Anticipating similar aid from 2019
R 101-33422 Other State Grants & Aids 10,865 8,000 4,018 10,200 2,200 Fire Fighter Training Reibursement
R 101-33428 Payments In Lue of Taxes (PILT)5,954 8,800 2,964 6,000 (2,800) Compensation from the state for loss of tax base from state owned land
R 101-33620 Recycling Grant 7,980 7,900 8,000 8,000 100 County Recycling Grant
R 101-33630 Local Govt Grants & Aids - - - - - No anticipated 2021 County Grants
R 101-33640 Other Grants - 4,500 - 4,000 (500) Previously anticipated obtaining grants for turnout gear for 2019 & 2020
R 101-34102 Legal Services 7,246 200 - - (200) To Eliminate Line- Formerly Expense related to legal services for permit review
R 101-34103 Zoning and Planning 3,823 4,000 2,982 3,400 (600) Zoning Permit Fees
R 101-34106 Engineering Fees 98 - (57) - - To Eliminate Line- Formerly Expense related to recording services for permit review
R 101-34107 Assessment Search Fees 20 200 80 - (200) $20 per search required at property closing
R 101-34109 Water Usage 208 300 - 200 (100) Revenue for Uptown City-Owned Well (ELEM and Gammelgarden)
R 101-34201 Impound Fees - 200 - 200 - Collected fees for Dog Impoundment
R 101-34202 Fire Protection Services 35,769 36,500 36,484 36,800 300 Contract Revenue from service agreement with May Township
R 101-34301 Restitution - - - - - Line used for Receipt of refunds to Damage to Property
R 101-34303 Dust Control 3,086 3,000 2,488 2,400 (600) Payment received each year for dust control at Cedar Cliff
R 101-34304 Reimbursement for Services 1,872 3,600 - 3,600 - Reimbursement for Accounting Services for Forest Lake Cable Commission
R 101-34740 Coffee Sales - - - - - N/A
R 101-34750 Facilities Rental 6,439 7,400 2,777 3,000 (4,400) Comm. Ctr. Hall Rental, Annex Rental, and Hay Lake Shelter Rental (antipate 1/4 revenue 2021)
R 101-34760 Cleaning Fees - - - - - Claimed cleaning deposits on facilities rentals
R 101-34790 Recreation Programs 3,128 2,000 2,042 - (2,000) Fee Revenues from Rec Programming (Yoga/Ice Skating)
R 101-34950 Solar Subscription 5,291 15,700 5,608 9,000 (6,700) Revenue from City-owned solar installations
R 101-35101 Fines & Forfeitures 7,831 9,000 3,760 8,100 (900) Fine revenue from State Courts and Administrative Citations
R 101-35201 Forfeited Land Sales - - - - - Proceeds from City-owned land sales allocated to the General Fund
R 101-36210 Interest Income 21,631 5,000 31,797 12,500 7,500 Allocation of interest earnings on interest bearing accounts and investments
R 101-36230 Donations 3,714 3,000 9,364 5,000 2,000 Typically Vinterfest Dontations, Fire Relief Donations, Park Donations
R 101-36240 Insurance Dividend 1,656 - - 1,400 1,400 Yearly dividend from LMCITT for City's share of ownership
R 101-36250 Misc. Refund 6,853 500 366 500 - Misc. Revenue from records requests,Canidate filling fees, etc.
Line-Item Budget
DRAFT PROPOSAL 9-2-2020 Page 17 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
R 101-38050 Cable TV Franchise Rebates 0 5,500 - - (5,500) Line to be eliminated- Goes to Fund 226 Cable TV
R 101-39200 Interfund Transfer - - 17,700 - Transfers In from Other City Funds
TOTAL FUND 101 GENERAL FUND 1,743,179 1,807,200 1,004,697 1,894,990 87,790
EXPENDITURES
DEPT. 41000 FINANCE AND ADMINISTRATION
E 101-41000-101 Regular Wages & Salaries 137,668 164,000 85,571 149,900 (14,100) Includes proposed move of office assistant from 980hrs (23hrs/w) to1664hrs (32hrs/week)
E 101-41000-121 PERA Coord. Employer Contribu.9,743 12,100 6,413 11,200 (900) "
E 101-41000-122 FICA Employer Contribution 8,542 10,200 5,260 9,300 (900) "
E 101-41000-126 MEDICARE Employer Contribution 1,988 2,400 1,292 2,200 (200) "
E 101-41000-131 Employer Paid Health 17,207 28,900 11,496 3,500 (25,400) "
E 101-41000-132 Dental Insurance - - - 1,400 1,400 New
E 101-41000-134 Employer Paid Life 496 600 336 400 (200) "
E 101-41000-135 Employer Paid Disability 746 1,100 353 700 (400) "
E 101-41000-151 Worker s Comp Insurance Prem 871 1,000 1,179 1,578 578
E 101-41000-200 Office Supplies 1,002 1,000 373 1,000 -
E 101-41000-203 Printed Forms & Papers 1,844 1,800 603 1,800 -
E 101-41000-210 Operating Supplies 775 600 815 700 100
E 101-41000-301 Auditing and Accounting Services 19,060 19,600 20,350 20,794 1,194 Schlenner Wenner & Co agreement through 2021 fiscal yr
E 101-41000-304 Legal Services 44,591 45,000 26,738 48,000 3,000 Cost of corporation counsel and prosecution services
E 101-41000-306 Personal Testing & Recruit - - - - -
E 101-41000-308 Other Professional Services - 1,000 1,048 1,000 - 2019 - $250 toward Gateway Trail Project Promo and $1000 towards City Hall wetland deliniation
E 101-41000-309 Software Support & Maintenance 5,769 8,000 7,566 11,700 3,700 $3,500-website, $5900 Rolltex Server Maintenance/Tech Support, $550 Capital planning software, Laserfiche $1200, Banyon $1900, Carbonite $1,600, Norton, $360 GoToMeeting, $180 Adobe Pro
E 101-41000-313 Committee & Commission Reimbur - - - - - General Fund Reimbursements to standing committees: PRC, TC, IAC, etc
E 101-41000-316 Conferences & Seminars 265 800 272 300 (500) For online activities
E 101-41000-317 Employee Training - 500 - 500 -
E 101-41000-319 Other Services 1,402 800 505 1,100 300 Continuing Disclosure Services, Financial Advising, and Accounting Advising (AEM)
E 101-41000-321 Telephone 2,571 2,600 1,612 2,600 -
E 101-41000-322 Postage 2,180 2,300 926 2,300 -
E 101-41000-331 Travel Expenses 1,052 1,500 55 1,200 (300)
E 101-41000-351 Legal Notices Publishing 923 2,000 834 2,000 - Newspaper Publications for budget, public hearings, and other required postings
E 101-41000-361 Liability/Property Ins 2,953 3,200 3,452 4,900 1,700
E 101-41000-365 Insurance Claims - - - - -
E 101-41000-381 Utilities-Electric & Gas 5,583 14,400 5,777 11,600 (2,800)
E 101-41000-413 Equipment Rental 2,062 3,300 967 2,800 (500) Copy and Postage Machine Expenses; new flat bed scanner
E 101-41000-430 Recycling 27,846 28,500 16,244 27,846 (654) Per agreement with SRC on Community Recycling
E 101-41000-433 Dues and Subscriptions 5,843 5,700 401 5,854 154 LMC/MN Mayor's Association/ICMA/MCMA/MCFOA/GFOA
E 101-41000-434 Youth Service Bureau 5,500 5,500 5,500 5,500 - Support for program for rehablitation of youth offenders dba Lakes Center for Youth & Families
E 101-41000-435 Misc Expense 1 - - - -
E 101-41000-437 Cable TV Franchise - - - - - Line to be Eliminated. Revenues now go to the Cable TV Fund 226
DRAFT PROPOSAL 9-2-2020 Page 18 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 101-41000-438 Misc. Contractual 29,080 6,000 4,815 4,500 (1,500) codification Development Code; 2019:$20,000 to codify development code
E 101-41000-439 Refunds Issued - - 1,395 - -
E 101-41000-560 Furniture and Fixtures 125 - - - -
E 101-41000-570 Office Equipment 2,337 7,000 8,106 4,000 (3,000) Purchase of computer replacement for office
TOTAL DEPT. 41000 FINANCE AND ADMINISTRATION 340,026 381,400 220,254 342,172 (39,228)
DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL
E 101-41110-101 Regular Wages & Salaries 17,585 17,700 8,792 17,600 (100) Mayor and Council
E 101-41110-122 FICA Employer Contribution 104 - 156 1,100 1,100
E 101-41110-126 MEDICARE Employer Contribution 528 300 (145) 300 -
E 101-41110-127 PERA Defined 795 1,000 314 600 (400)
E 101-41110-151 Worker s Comp Insurance Prem 65 100 71 82 (18)
E 101-41110-308 Other Professional Services 8,625 - - - - 2019 was recodifcation of ordinances
E 101-41110-316 Conferences & Seminars 734 1,000 109 - (1,000)
E 101-41110-331 Travel Expenses 508 300 - 300 -
E 101-41110-560 Furniture and Fixtures 593 - - - -
E 101-41110-570 Office Equipment - 600 - - (600)
TOTAL DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL 29,536 21,000 9,297 19,982 (1,018)
DEPT. 41410 ELECTIONS
E 101-41410-199 Election Judge - 4,800 1,473 - (4,800) No anticipated election in 2021
E 101-41410-200 Office Supplies - - 26 - -
E 101-41410-203 Printed Forms & Papers - - - - -
E 101-41410-210 Operating Supplies - 500 146 200 (300)
E 101-41410-351 Legal Notices Publishing - 200 14 - (200)
E 101-41410-413 Equipment Rental 830 900 830 830 (70) Equipment maintenance charges from Washington County
TOTAL DEPT. 41410 ELECTIONS 830 6,400 2,489 1,030 (5,370)
DRAFT PROPOSAL 9-2-2020 Page 19 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
1,116
DEPT. 41910 PLANNING AND BUILDING
E 101-41910-101 Regular Wages & Salaries 13,932 18,100 9,982 18,200 100 Share of Administrator wages and benefits
E 101-41910-121 PERA Coord. Employer Contribu.897 1,400 748 1,400 - "
E 101-41910-122 FICA Employer Contribution 864 1,100 614 1,100 - "
E 101-41910-126 MEDICARE Employer Contribution 202 300 151 300 - "
E 101-41910-131 Employer Paid Health 1,192 4,300 766 1,700 (2,600) "
E 101-41910-132 Dental Insurance - - - 100 100
E 101-41910-134 Employer Paid Life - - - - - "
E 101-41910-135 Employer Paid Disability - - - - - "
E 101-41910-203 Printed Forms & Papers 18 - - - -
E 101-41910-311 Contract Permit Inspections 52,593 54,000 30,022 50,000 (4,000) Building (City of Hugo) and Electrical (Joesph Wheaton) Inspections
E 101-41910-312 Planning Services 41,608 40,000 7,243 35,600 (4,400)
E 101-41910-313 Committee & Commission Reimbur 4,450 5,200 2,350 5,200 - PC meeting stipend $250/commissioner $300/Chair per quarter
E 101-41910-316 Conferences & Seminars 165 500 - 50 (450) Anticipated no attendance in 2021 due to Covid-19, $50 for APA MN Chapter Membership
E 101-41910-319 Other Services 4,660 2,000 25 - (2,000) Previously Comp Plan Update Expense
E 101-41910-361 Liability/Property Ins - - - 800 800
E 101-41910-438 Misc. Contractual 5,589 4,500 955 3,600 (900) State Building Permit Surcharges
E 101-41910-439 Refunds Issued - - 347 - -
-
TOTAL DEPT. 41910 PLANNING AND BUILDING 126,170 131,400 53,203 118,050 (13,350)
-
DEPT. 41950 Assessor -
E 101-41950-300 Assessor 21,200 21,400 11,975 21,600 200 Assessor contract w/PAUSZEK, INC. (Patrick Poshek)
TOTAL DEPT. 41950 Assessor 21,200 21,400 11,975 21,600 200
DEPT. 42100 POLICE SERVICES
E 101-42100-318 Police Contract 135,636 138,800 69,377 147,100 8,300 Washington County Sheriff's Department Service Agreement
E 101-42100-319 Other Services 309 300 361 360 60 Code Red Notification Service
TOTAL DEPT. 42100 POLICE SERVICES 135,946 139,100 69,739 147,460 8,360
DRAFT PROPOSAL 9-2-2020 Page 20 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
DEPT. 42200 FIRE DEPARTMENT
E 101-42200-101 Regular Wages & Salaries 99,517 117,100 46,273 119,200 2,100 Includes Officers pay and fire fighter call out @4,800hrs for the year
E 101-42200-121 PERA Coord. Employer Contribu.12,754 7,300 3,425 3,800 (3,500) "
E 101-42200-122 FICA Employer Contribution 6,118 7,700 1,669 7,400 (300) "
E 101-42200-126 MEDICARE Employer Contribution 1,463 1,800 797 1,700 (100) "
E 101-42200-134 Employer Paid Life - - - 100 100 Proposed to extent life and disablity to Permanent Part-Time
E 101-42200-135 Employer Paid Disability - - - 700 700 Proposed to extent life and disablity to Permanent Part-Time
E 101-42200-141 Unemployment Compensation 237 200 - 300 100
E 101-42200-151 Worker s Comp Insurance Prem 8,063 9,200 8,297 10,738 1,538
E 101-42200-200 Office Supplies 452 400 294 400 - Paper, toner, pens
E 101-42200-203 Printed Forms & Papers 309 300 64 150 (150) Medical reports, CO alarm reports
E 101-42200-209 Medical Supplies 1,025 2,700 1,443 2,500 (200)
E 101-42200-210 Operating Supplies 7,903 8,000 3,374 8,000 -
E 101-42200-211 Cleaning Supplies 45 100 - 100 -
E 101-42200-212 Fuel 2,674 2,500 1,082 2,500 - Estimate based on past history
E 101-42200-217 Uniforms & Safety Equipment 8,576 12,300 1,181 10,000 (2,300) 3 set's of turnout gear$6,100, 3 helmets $630, 4 Uniforms for new members$700, 5 set's of fire boots $1,675
E 101-42200-221 Equipment Parts 878 3,500 - 3,000 (500)
E 101-42200-222 Tires 961 - - - -
E 101-42200-223 Structure Repair & Supplies 1,246 1,400 15 1,400 -
E 101-42200-240 Small Tools and Minor Equip 9,043 8,414 15,400 8,500 86
E 101-42200-305 Medical Services 2,552 4,200 4,085 4,400 200 Fit testing $3200, Medical direction $1200
E 101-42200-306 Personal Testing & Recruit 2,861 2,500 602 2,500 - Hope to recruit 3-4 new members in 2021
E 101-42200-309 Software Support & Maintenance 11,811 15,500 11,719 18,000 2,500 Laserfiche user fee $280/yr 2 users, Check-It $1,180, 800Mhz Radios user fee $10,002, Managed IT $6,336, Pager Repair $202
E 101-42200-310 Medical Training 2,420 6,900 4,500 3,000 (3,900) EMT Refresher $2,200, No EMT class this year, Out-sourced training
E 101-42200-316 Conferences & Seminars 235 300 - 300 - 2020 pandemic canceled most seminars
E 101-42200-317 Employee Training 11,715 8,000 - 8,000 - Part of this is covered by state funding
E 101-42200-319 Other Services 70 500 - 500 - Fire extinguishers
E 101-42200-321 Telephone 2,310 3,700 1,272 4,600 900 7 Computer air cars for county CAD $3215, Landline & Internet $1,361
E 101-42200-322 Postage - - 21 - -
E 101-42200-324 State of MN-Fire Relief 34,426 35,300 - 35,300 - Pass through to PERA
E 101-42200-325 City Match-Fire Relief - - - - -
E 101-42200-331 Travel Expenses 1,224 2,500 - 2,000 (500) 2020 pandemic canceled most schools
E 101-42200-334 Licenses & Permits 20 400 - 200 (200)
E 101-42200-340 Advertising - - - - -
E 101-42200-361 Liability/Property Ins 7,316 7,100 7,786 6,600 (500)
E 101-42200-381 Utilities-Electric & Gas 7,967 7,500 4,496 7,500 -
E 101-42200-384 Refuse/Garbage Disposal 873 800 433 850 50
E 101-42200-385 Sewer Pumping & Maintenance 745 700 - 700 -
E 101-42200-401 Building Maintenance/Repairs 4,729 2,500 1,253 2,500 - Pest Control $530, Cleaning Service $1,800, Door maintenance $170
DRAFT PROPOSAL 9-2-2020 Page 21 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 101-42200-403 Improvements Other Than Bldgs - - - - -
E 101-42200-404 Repair Machinery/Equipment 15,775 8,000 2,059 8,000 -
E 101-42200-407 Well Repair & Maintenance - 100 135 140 40 Annual back flow preventer annual
E 101-42200-433 Dues and Subscriptions 714 1,000 1,036 1,000 - IamResponding $850
E 101-42200-438 Misc. Contractual 2,715 3,500 1,605 3,500 - Siren Maintenance $1,605, Compressor $750, Lucas $1,100
E 101-42200-440 Events 935 800 - 800 - Taco Daze, Fire prevention, Safe Halloween
E 101-42200-520 Capital Improvements to Bldgs - - - - -
E 101-42200-530 Capital Impr Other Than Bldgs - - - - -
E 101-42200-540 Heavy Machinery Capital - - - - -
E 101-42200-560 Furniture and Fixtures 390 500 - 500 - Replace some meeting room chairs
E 101-42200-570 Office Equipment 1,216 900 1,483 900 - New copy machine $600
TOTAL DEPT. 42200 FIRE DEPARTMENT 274,281 296,114 125,800 292,278 (3,836)
DEPT 42700 ANIMAL CONTROL
E 101-42700-314 Animal Control - 1,800 936 2,000 200 Officer and Impoundment Costs - Companion Animal Control $150/m retainer
TOTAL DEPT. 42700 ANIMAL CONTROL - 1,800 936 2,000 200
DEPT 43000 PUBLIC WORKS
E 101-43000-101 Regular Wages & Salaries 191,769 186,800 103,234 211,600 24,800 Share of Director/Labor Wages for Public Works
E 101-43000-102 OT Regular Wages 8,941 6,500 3,423 - (6,500) "
E 101-43000-104 Temporary Employee Wages 2,891 2,600 1,034 1,700 (900) "
E 101-43000-121 PERA Coord. Employer Contribu.15,056 14,700 7,989 15,900 1,200 "
E 101-43000-122 FICA Employer Contribution 11,837 12,000 6,132 13,100 1,100 "
E 101-43000-126 MEDICARE Employer Contribution 2,787 2,800 1,563 3,100 300 "
E 101-43000-131 Employer Paid Health 56,525 70,000 36,491 53,500 (16,500) "
E 101-43000-132 Dental Insurance - - - 1,200 1,200 New
E 101-43000-134 Employer Paid Life 1,011 1,000 412 500 (500) "
E 101-43000-135 Employer Paid Disability 2,102 2,200 1,370 2,200 - "
E 101-43000-141 Unemployment Compensation - - - 200 200 "
E 101-43000-151 Worker s Comp Insurance Prem 13,467 15,400 14,397 18,403 3,003 "
E 101-43000-200 Office Supplies 261 600 100 600 -
E 101-43000-210 Operating Supplies 8,736 8,500 3,679 8,700 200
E 101-43000-212 Fuel 19,775 26,000 6,830 21,000 (5,000)
E 101-43000-217 Uniforms & Safety Equipment 844 1,800 1,279 1,800 - Boots, Class II -III shirts-pants, saw chaps, harnesses - Staff clothing allow..
E 101-43000-221 Equipment Parts 12,913 8,000 5,311 9,200 1,200
E 101-43000-222 Tires 5,866 7,000 7,456 6,500 (500) F550 tires before winter, Skid tires
E 101-43000-223 Structure Repair & Supplies 102 1,800 1,044 2,100 300 Roof, windows, door locks, eelctrical \ plumbing fixtures
E 101-43000-224 Materials for Road Maintenance 11,113 20,000 5,024 15,000 (5,000) signs, posts, asphalt, shouldering
E 101-43000-228 Gravel 8,030 9,000 3,251 9,000 - Gravel road maint., Pilar done 2017-2018 - Old Marine, 185th start 2020
DRAFT PROPOSAL 9-2-2020 Page 22 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 101-43000-229 Salt 26,312 32,000 16,721 19,000 (13,000) We have left over from 2019/2020 - have to take 80% of 300 ton next season
E 101-43000-240 Small Tools and Minor Equip 3,299 5,500 3,970 4,500 (1,000)
E 101-43000-302 Surveying - - - - -
E 101-43000-303 Engineering Fees 12,073 16,000 2,421 8,500 (7,500) annual road projects
E 101-43000-304 Legal Services 2,450 - 50 - -
E 101-43000-305 Medical Services 10 1,000 229 1,200 200 New employee screening and MNDOT Comm. dirver testing
E 101-43000-309 Software Support & Maintenance 536 1,700 1,735 1,700 -
E 101-43000-317 Employee Training 830 1,500 - 1,500 - Milage, sign up costs, St. Cloud Equip Expo.
E 101-43000-319 Other Services 3,308 4,200 1,936 12,000 7,800 Tree removal in ROW, Ditching
E 101-43000-321 Telephone 3,350 3,700 1,805 4,000 300
E 101-43000-331 Travel Expenses 2,214 1,000 - 1,000 -
E 101-43000-334 Licenses & Permits 21 300 173 350 50
E 101-43000-361 Liability/Property Ins 10,584 11,600 11,506 11,800 200
E 101-43000-365 Insurance Claims - 2,000 - 2,000 -
E 101-43000-381 Utilities-Electric & Gas 5,592 6,500 2,996 6,700 200
E 101-43000-384 Refuse/Garbage Disposal 652 800 364 800 -
E 101-43000-385 Sewer Pumping & Maintenance 745 900 - 1,200 300 Holding tank - 4-5 X per year
E 101-43000-387 Street Light Utilities 6,100 6,100 3,374 6,200 100
E 101-43000-401 Building Maintenance/Repairs 4,531 5,500 780 5,500 - Garage doors, Power washer,
E 101-43000-403 Improvements Other Than Bldgs - - - - -
E 101-43000-404 Repair Machinery/Equipment 23,929 12,000 5,397 12,000 - 6410 JD tractor, Tandem - tire rotation, tire siping
E 101-43000-405 Contractual Road Maint/Repair 116,324 145,000 31,454 145,000 - Large patches, overlays, sealcoating, crack sealing
E 101-43000-407 Well Repair & Maintenance - - - 1,500 1,500 RPZ testing, VFD
E 101-43000-413 Equipment Rental 197 3,500 204 3,500 - Chipper during winter
E 101-43000-417 Uniform Rental 933 1,000 472 1,000 - Cinta's
E 101-43000-433 Dues and Subscriptions - 200 - - (200)
E 101-43000-438 Misc. Contractual 26,802 32,000 1,057 15,000 (17,000) Crane hoise testing. Pest control, cleaning, unexpected small road project
E 101-43000-439 Refunds Issued - - - - -
E 101-43000-530 Capital Impr Other Than Bldgs - - - - -
E 101-43000-550 Motor Vehicles Capital - - - - -
E 101-43000-560 Furniture and Fixtures - - - - -
E 101-43000-570 Office Equipment 1,093 - 190 500 500 New printer, scanner - 11.5 x 17
TOTAL DEPT 43000 PUBLIC WORKS 625,911 690,700 296,851 661,753 (28,947)
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Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
DEPT. 45000 PARKS AND RECREATION
E 101-45000-101 Regular Wages & Salaries 19,705 18,900 14,088 20,400 1,500
E 101-45000-104 Temporary Employee Wages 10,453 13,800 10,266 14,400 600 "
E 101-45000-121 PERA Coord. Employer Contribu.1,478 2,100 1,055 1,500 (600) "
E 101-45000-122 FICA Employer Contribution 1,803 1,800 1,459 2,300 500 "
E 101-45000-126 MEDICARE Employer Contribution 428 400 356 500 100 "
E 101-45000-131 Employer Paid Health - - - 900 900 "
E 101-45000-132 Dental Insurance ---600 -
E 101-45000-134 Employer Paid Life - - - 100 100 "
E 101-45000-135 Employer Paid Disability - - - 1,200 1,200 "
E 101-45000-141 Unemployment Compensation - - - 400 400 "
E 101-45000-151 Worker s Comp Insurance Prem 1,456 1,600 1,298 1,847 247 "
E 101-45000-200 Office Supplies - 100 45 100 -
E 101-45000-203 Printed Forms & Papers - 400 - 400 -
E 101-45000-210 Operating Supplies 1,582 1,800 301 1,800 -
E 101-45000-212 Fuel 152 1,200 347 1,200 -
E 101-45000-221 Equipment Parts 678 1,700 1,286 1,500 (200)
E 101-45000-223 Structure Repair & Supplies 1,982 4,000 2,244 4,000 -
E 101-45000-240 Small Tools and Minor Equip 272 500 250 500 -
E 101-45000-312 Planning Services - - - - -
E 101-45000-313 Committee & Commission Reimbur 1,140 1,400 540 1,400 -
E 101-45000-319 Other Services 4,952 3,500 1,370 3,500 -
E 101-45000-322 Postage - 500 - 250 (250)
E 101-45000-340 Advertising 220 500 155 500 -
E 101-45000-353 Sales& Use Tax 3 - - - -
E 101-45000-361 Liability/Property Ins 6,298 6,300 7,367 5,100 (1,200)
E 101-45000-381 Utilities-Electric & Gas 3,692 3,600 2,481 3,800 200
E 101-45000-384 Refuse/Garbage Disposal 1,576 1,600 1,119 1,700 100
E 101-45000-385 Sewer Pumping & Maintenance 1,937 1,200 247 500 (700)
E 101-45000-401 Building Maintenance/Repairs 3,260 1,200 583 1,200 -
E 101-45000-403 Improvements Other Than Bldgs - - 673 - -
E 101-45000-404 Repair Machinery/Equipment 189 1,200 622 1,200 -
E 101-45000-406 Grounds Care - 700 - 700 - Plant replacements - MNDOT, City Hall, W.H., W.E. ballfield, City signs
E 101-45000-438 Misc. Contractual 8,933 4,400 273 4,000 (400)
E 101-45000-439 Refunds Issued - - - - -
E 101-45000-440 Events 865 1,200 1,567 2,500 1,300
E 101-45000-490 Financial Assistance - 2,000 - 2,000 - Program supplimental for those who can't afford classes or programs offered
E 101-45000-530 Capital Impr Other Than Bldgs - - 332 2,400 2,400 Rink board and fencing improvements
TOTAL DEPT. 45000 PARKS AND RECREATION 73,053 77,600 50,322 84,397 6,797
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Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
DEPT. 45180 COMMUNITY CENTER
E 101-45180-101 Regular Wages & Salaries 3,338 5,700 1,557 13,800 8,100 Includes PW Worker Allocation
E 101-45180-104 Temporary Employee Wages - 800 - 700 (100) "
E 101-45180-121 PERA Coord. Employer Contribu.233 300 117 1,000 700 "
E 101-45180-122 FICA Employer Contribution 184 300 90 900 600 "
E 101-45180-126 MEDICARE Employer Contribution 44 100 23 200 100 "
E 101-45180-131 Employer Paid Health - - - 3,200 3,200 "
E 101-45180-132 Dental Insurance - - - - -
E 101-45180-134 Employer Paid Life - - - - - "
E 101-45180-135 Employer Paid Disability - - - 100 100 "
E 101-45180-151 Worker s Comp Insurance Prem 338 100 14 - (100) "
E 101-45180-210 Operating Supplies 2,845 4,000 527 4,000 - Toilet paper, soap, hand towels, softener salt, wax, floor cleaner, Ice melt
E 101-45180-223 Structure Repair & Supplies 686 1,000 1,366 2,000 1,000 toilet and sink parts, kitchen repairs
E 101-45180-334 Licenses & Permits 750 900 764 800 (100)
E 101-45180-361 Liability/Property Ins 2,699 2,800 3,080 2,300 (500)
E 101-45180-381 Utilities-Electric & Gas 11,700 11,000 4,841 10,000 (1,000)
E 101-45180-384 Refuse/Garbage Disposal 1,841 1,700 747 1,800 100
E 101-45180-385 Sewer Pumping & Maintenance 5,433 4,200 1,290 3,500 (700)
E 101-45180-401 Building Maintenance/Repairs 14,294 10,500 4,924 10,500 -
E 101-45180-404 Repair Machinery/Equipment 989 1,200 200 1,200 -
E 101-45180-406 Grounds Care - 800 - 400 (400) Plant/ flower replacement, spraying,
E 101-45180-407 Well Repair & Maintenance 1,845 600 - 600 - RPZ testing - annual
E 101-45180-438 Misc. Contractual 250 500 2,000 2,500 2,000
E 101-45180-439 Refunds Issued - - 300 - -
E 101-45180-520 Capital Improvements to Bldgs.- - - - -
E 101-45180-530 Capital Impr Other Than Bldgs - - - 12,000 12,000 New furnace's? Hot water heater in the back?
E 101-45180-570 Office Equipment - - - - -
TOTAL DEPT. 45180 COMMUNITY CENTER 47,469 46,500 21,841 71,500 25,000
DEPT. TRANSFER OUT49360 INTERFUND TRANSFERS OUT
E 101-49360-720 Interfund Transfers Out 444,962 3,000 - 53,000 50,000 All Transfers to other City Funds, $50 to Equipment Replacement Fund
Comm Ctr LED lighting savings 101 to 401
TOTAL DEPT. 49360 INTERFUND TRANSFERS OUT 444,962 3,000 - 53,000 50,000
TOTAL FUND 101 GENERAL FUND EXPENDITURES 2,119,384 1,816,414 862,707 1,815,222 (1,192)
NET REVENUE OVER EXPENSE (376,205) (9,214) 141,990 79,768
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Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 225 EDA
R 225-31000 Washington City. Tax Settlement 4,649 5,000 2,418 5,000 - no < 0.0185 percent of the estimated market value in the city; 2021: $147,158
R 225-33640 Other Grants 7,892 - - - - No anticipated grant revenues for 2021 at this time.
R 225-36210 Interest Income 300 - - - - Interest earnings to be redistributed
R 225-39203 Transfer from Other Funds - - - - - No anticipated Transfers for 2021
TOTAL FUND 225 REVENUE 12,841 5,000 2,418 5,000 -
E 225-46500-210 Operating Supplies 507 - - 500 500 Mailing supplies, tourism promotion, and domain for tourism website.
E 225-46500-303 Engineering Fees 10,190 - - - -
E 225-46500-304 Legal Services - - - - -
E 225-46500-308 Other Professional Services 252 800 325 250 (550) Scandia Holiday Market (2019 Utility Feasibility Studies) (Rate Study?)
E 255-46500-433 Dues and Subscriptions - - - 1,150 1,150 $325 for EDAM Dues, $325 Forest Lake Area Chamber, MN Rural Broadband Coalition $500
E 255-46500-720 Transfer Out - - - - -
TOTAL FUND 225 EXPENDITURES 10,949 800 325 1,900 1,100
NET REVENUE OVER EXPENSES 1,892 4,200 2,093 3,100
FUND 226 CABLE TV FUND
R 226-36210 Interest Income 65 - - - -
R 226-38050 Cable TV Franchise Rebates 14,633 14,000 7,755 13,100 (900)
R 226-38051 PEG Fees 3,688 4,000 1,867 3,400 (600)
R 226-39203 Transfer In - - - - -
-
TOTAL FUND 226 REVENUE 18,386 18,000 9,622 16,500 (1,500)
-
-
-
E 226-41950-240 Small Tools and Minor Equip - - - - -
E 226-41950-309 Software Support & Maintenance 1,603 2,000 1,701 3,500 1,500 Boxcast of meetings
E 226-41950-438 Misc. Contractual 5,290 6,920 1,380 7,000 80 Cost of Filming of Meetings by LACTV
E 226-41950-570 Office Equipment 11,775 - - - -
E 226-41950-720 Transfer Out - - - - -
DRAFT PROPOSAL 9-2-2020 Page 26 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
TOTAL FUND 226 EXPENDITURES 18,668 8,920 3,081 10,500 1,580
NET REVENUE OVER EXPENDITURES (281) 9,080 6,541 6,000
DRAFT PROPOSAL 9-2-2020 Page 27 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 313 - 2013 EQUIPMENT CERTIFICATE FUND
R 313-31000 Washington City. Tax Settlement 63,985 72,831 35,214 68,220 (4,611)
R 313-36210 Interest Income - - - -
R 313-39350 Certificate of Indebtedness - - - -
TOTAL FUND 313 REVENUE 63,985 72,831 35,214 68,220 (4,611)
E 313-47000-304 Legal Services - - - - -
E 313-47000-601 Long Term Debt Principal 55,000 60,000 60,000 60,000 -
E 313-47000-611 Long Term Debt Interest 7,995 6,060 3,420 4,500 (1,560)
E 313-47000-620 Fiscal Agent s Fees 495 500 495 495 (5)
-
TOTAL FUND 313 EXPENDITURES 63,490 66,560 63,915 64,995 (1,565)
NET REVENUE OVER EXPENDITURES 495 6,271 (28,701) 3,225
FUND 317 - 2017 EQUIPMENT CERTIFICATE FUND
R 317-31000 Washington City. Tax Settlement 34,791 36,695 17,742 35,909 (786)
R 317-36210 Interest Income - - - - -
R 317-39200 Interfund Operating Transfer - - - - -
TOTAL FUND 317 REVENUE 34,791 36,695 17,742 35,909 (786)
E 317-47000-304 Legal Services - - - -
E 317-47000-601 Long Term Debt Principal 32,000 32,000 32,000 32,000 -
E 317-47000-611 Long Term Debt Interest 3,328 2,448 2,544 1,728 (720)
E 317-47000-620 Fiscal Agent s Fees - 500 - 495 (5)
TOTAL FUND 317 EXPENDITURES 35,328 34,948 34,544 34,223 (725)
NET REVENUE OVER EXPENDITURES (537) 1,747 (16,802) 1,686 (61)
DRAFT PROPOSAL 9-2-2020 Page 28 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 318 - 2018 GO STREET RECONSTRUCTION FUND
R 318-31000 Washington City. Tax Settlement 321,820 343,534 166,101 341,456 (2,078)
R 318-36210 Interest Income - - - - -
R 318-39200 Interfund Operating Transfer - - - - -
TOTAL FUND 318 REVENUE 321,820 343,534 166,101 341,456 (2,078)
E 318-47000-304 Legal Services - - - - -
E 318-47000-601 Long Term Debt Principal 155,000 215,000 - 220,000 5,000
E 318-47000-611 Long Term Debt Interest 173,738 111,175 55,588 104,725 (6,450)
E 318-47000-620 Fiscal Agent s Fees 495 1,000 495 495 (505)
-
TOTAL FUND 318 EXPENDITURES 329,233 327,175 56,083 325,220 (1,955)
NET REVENUE OVER EXPENDITURES (7,413) 16,359 110,018 16,236
FUND 401 - GENERAL CAPITAL FUND
R 401-31000 Washington City. Tax Settlement - - - 100,000 100,000
R 401-33422 Other State Grants & Aids 37,874 - - - -
R 401-33640 Other Grants 37,000 - - - -
R 401-36210 Interest Income 12,751 2,000 - 500 (1,500)
R 401-36230 Donations 21,500 - - - -
R 401-39101 Sales of General Fixed Assets - - - - -
R 401-39200 Interfund Operating Transfer 550,602 3,000 - 3,000 -
DRAFT PROPOSAL 9-2-2020 Page 29 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
TOTAL FUND 401 REVENUE 659,727 5,000 - 103,500 98,500
FUND 401 EXPENSES
E 401-41000-520 Administration Capital to Bldgs - - 3,236 - -
E 401-41000-530 Administration Capital - - - 250,000 250,000
E 401-42200-520 Fire Capital to Bldgs - - - 180,000 180,000
E 401-42200-530 Fire Capital - - - 75,000 75,000
E 401-43000-520 Public Works Capital to Bldgs - - - - -
E 401-43000-530 Public Works Capital - - 5,553 10,000 10,000
E 401-43100-530 Streets and Roads - - - - -
E 401-45000-520 Park Capital to Buildings - - - - -
E 401-45000-530 Park Capital - - - - -
E 401-45180-520 Community Center Building Impr - - - - -
E 401-45180-530 Community Center Capital - - - - -
E 401-48000-101 Regular Wages & Salaries - - - - - Discontinued
E 401-48000-303 Engineering Fees 104,822 - - - -
E 401-48000-308 Other Professional Services - - - - -
E 401-48000-312 Planning Services - - - - -
E 401-48000-435 Misc. Expense 5,000 - - - -
E 401-48000-438 Misc. Contractual - - - - -
E 401-48000-520 Capital Improvements to Bldgs.35,045 285,000 - - (285,000)
E 401-48000-530 Capital Imp Other Than Bldgs.29,314 145,000 3,596 - (145,000)
E 401-48000-540 Heavy Machinery Capital - - - - -
E 401-48000-550 Motor Vehicles Capital - - - - -
E 401-48000-560 Furniture and Fixtures - - - - -
E 401-48000-570 Office Equipment - - - - -
E 401-48000-720 Operating Transfers - - 17,700 10,000 10,000 $10k loan to Big Marine Sewer at 2% Interest for cashflow
E 401-48500-303 Engineering Fees (266) - - - -
TOTAL FUND 401 EXPENDITURES 173,914 430,000 30,085 525,000 95,000
NET REVENUE OVER EXPENDITURES 485,813 (425,000) (30,085) (421,500)
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DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 404 PARK CAPITAL FUND
R 404-31000 Washington City. Tax Settlement - 30,000 14,505 10,000 (20,000)
R 404-33422 Other State Grants & Aids 4,300 9,680 3,250 10,585 905 2019-2021 DNR Prairie Restoration Grant
R 404-33640 Other Grants 5,000 22,500 - - (22,500) 2020 Anticipated but not applied for grant for playgrounds
R 404-34730 Ballfield Ad Revenue 1,650 1,600 - 1,600 -
R 404-34780 Park Dedication Fees 3,000 6,000 - 6,000 -
R 404-36210 Interest Income 2,600 - - - -
R 404-36230 Donations 1,595 - 802 - -
R 404-36260 Sale of Equipment - - - - -
R 404-39101 Sales of General Fixed Assets 140,000 - - - -
R 404-39203 Transfer from Other Funds - - - - -
TOTAL 404 FUND REVENUE 158,145 69,780 18,557 28,185 (41,595)
E 404-48000-101 Regular Wages & Salaries 1,200 - - - - Discontinued
E 404-48000-104 Temporary Employee Wages - 1,240 - - (1,240) "
E 404-48000-121 PERA Coord. Employer Contribu.90 100 - - (100) "
E 404-48000-122 FICA Employer Contribution 92 100 - - (100) "
E 404-48000-126 MEDICARE Employer Contribution - - - - - "
E 404-48000-210 Operating Supplies - 820 - - (820)
E 404-48000-302 Surveying - - 2,100 - -
E 404-48000-303 Engineering Fees - - - - -
E 404-48000-304 Legal Services - - - - -
E 404-48000-308 Other Professional Services - - - - -
E 404-48000-312 Planning Services - - - - -
E 404-48000-381 Utilities-Electric & Gas 223 540 - - (540)
E 404-48000-384 Refuse/Garbage Disposal 867 820 464 - (820)
E 404-48000-510 Capital Outlay-Land - - - - -
E 404-48000-512 Easement Acquisition - - - - -
E 404-48000-520 Capital Improvements to Bldgs.1,137 - - - -
E 404-48000-530 Capital Impr Other Than Bldgs.21,513 78,000 19,950 40,585 (37,415)
E 404-48000-560 Furniture and Fixtures - - - - -
E 404-48000-710 Residual Equity Transfers 100,000 - - - -
E 404-48000-720 Operating Transfers 3,000 - - - -
TOTAL FUND 404 EXPENDITURES 128,122 81,620 22,514 40,585 (41,035)
NET REVENUE OVER EXPENDITURES 30,023 (11,840) (3,956) (12,400)
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DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 406 EQUIPMENT CAPITAL FUND
R 406-31000 Washington City. Tax Settlement 27,894 30,000 14,505 130,000 100,000
R 406-36210 Interest Income 4,376 1,000 - 1,000 -
R 406-36230 Donations - - - - -
R 406-36250 Misc. Refund - - - - -
R 406-36260 Sale of Equipment 500 10,000 13,500 7,000 (3,000)
R 406-39200 Interfund Operating Transfer - - - - -
R 406-39350 Certificate of Indebtedness - - - - -
TOTAL 406 FUND REVENUE 32,770 41,000 28,005 138,000 97,000
-
-
E 406-48500-304 Legal Services - - - - -
E 406-48500-319 Other Services - - - - -
E 406-48500-340 Advertising - - - - -
E 406-48500-540 Heavy Machinery Capital 32,455 256,000 93,498 33,000 (223,000)
E 406-48500-550 Motor Vehicles Capital 43,506 - - 43,500 43,500
E 406-48500-560 Furniture and Fixtures - - - - -
E 406-48500-570 Office Equipment - - - - -
E 406-48500-720 Operating Transfers - - - - -
TOTAL FUND 406 EXPENDITURES 75,961 256,000 93,498 76,500 (179,500)
-
NET REVENUE OVER EXPENDITURES (43,192) (215,000) (65,493) 61,500
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DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 408 LOCAL ROAD IMPROVEMENT FUND
R 408-31000 Washington City. Tax Settlement 352,326 381,516 184,466 438,539 57,023
R 408-33422 Other State Grants & Aids - - - - -
R 408-34304 Reimbursement for Services - - - - -
R 408-36100 Special Assessments 693 - - - -
R 408-36210 Interest Income 23,740 10,000 - - (10,000)
R 408-39203 Transfer from Other Funds - - - - -
R 408-39310 Proceeds-Gen Obligation Bond - - - - -
R 408-36250 Misc. Refund - - - - -
TOTAL 408 FUND REVENUE 376,759 391,516 184,466 438,539 47,023
-
-
E 408-43100-303 Engineering Fees 72,644 50,000 35,554 - (50,000)
E 408-43100-530 Capital Impr Other Than Bldgs.15,174 587,000 355,305 845,000 258,000
E 408-43100-720 Operating Transfers - - - - -
TOTAL FUND 408 EXPENDITURES 87,818 637,000 390,859 845,000 208,000
-
NET REVENUE OVER EXPENDITURES 288,942 (245,484) (206,393) (406,461)
FUND 602 SEWER - BIG MARINE FUND
R 602-31951 Special Assessments Principal - 500 - - (500)
R 602-31952 SA Penalties & Interest 777 100 387 200 100
R 602-33422 Other State Grants & Aids 35 - 16,990 - - 2020 Revenue was a FEMA reimbursement
R 602-34401 Sewer User Fees & Hookup 81,238 90,615 36,053 88,045 (2,570)
R 602-36100 Special Assessments 4,047 - - - -
R 602-36210 Interest Income 3,226 200 - 700 500
R 602-36250 Misc. Refund - - 550 - -
R 602-39200 Interfund Tranfers In - - - 10,000 10,000
TOTAL 602 REVENUE 89,322 91,415 53,980 98,945 7,530
Fund 602 EXPENSES
E 602-43210-101 Regular Wages & Salaries 17,996 20,200 8,122 20,000 (200)
DRAFT PROPOSAL 9-2-2020 Page 33 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 602-43210-102 OT Regular Wages 1,354 1,600 21 - (1,600) "
E 602-43210-120 Pension Expense (2,714) 1,000 - - (1,000) "
E 602-43210-121 PERA Coord. Employer Contribu.1,444 1,600 610 1,500 (100) "
E 602-43210-122 FICA Employer Contribution 1,131 1,300 468 1,200 (100) "
E 602-43210-126 MEDICARE Employer Contribution 265 400 114 300 (100) "
E 602-43210-131 Employer Paid Health - 300 - - (300) "
E 602-43210-134 Employer Paid Life - - - - - "
E 602-43210-135 Employer Paid Disability - - - - - "
E 602-43210-151 Worker s Comp Insurance Prem 585 700 854 455 (245) "
E 602-43210-200 Office Supplies 134 200 - 200 -
E 602-43210-210 Operating Supplies 642 800 54 2,400 1,600 Additives to help break down the nitrogen - add to lift Station #2 -proposal
E 602-43210-240 Small Tools and Minor Equip 20 550 - 550 -
E 602-43210-303 Engineering Fees 18,522 6,000 9,049 8,000 2,000
E 602-43210-304 Legal Services - - - - -
E 602-43210-308 Other Professional Services 2,456 2,000 1,282 2,200 200 PACE testing
E 602-43210-309 Software Support & Maintenance 1,439 1,200 - 1,200 - SCADA computer system
E 602-43210-311 Contract Permit Inspections - - - - -
E 602-43210-317 Employee Training 351 1,200 508 1,400 200
E 602-43210-321 Telephone 2,290 2,100 1,182 2,100 - SCADA caller
E 602-43210-322 Postage 200 450 247 550 100
E 602-43210-331 Travel Expenses 156 225 - 200 (25)
E 602-43210-334 Licenses & Permits 1,949 1,200 754 1,600 400
E 602-43210-351 Legal Notices Publishing - - - - -
E 602-43210-353 Sales& Use Tax - - - - -
E 602-43210-361 Liability/Property Ins 841 1,000 1,052 1,100 100
E 602-43210-381 Utilities-Electric & Gas 2,209 2,500 1,031 2,500 -
E 602-43210-385 Sewer Pumping & Maintenance 7,243 9,000 9,270 9,000 -
E 602-43210-386 Operation & Maintenance 4,434 5,000 1,419 5,000 -
E 602-43210-404 Repair Machinery/Equipment 4,746 16,000 430 16,000 -
E 602-43210-413 Equipment Rental - 350 - 350 -
E 602-43210-420 Depreciation Expense 39,630 49,700 - 51,200 1,500
E 602-43210-438 Misc. Contractual 10,691 9,000 - 9,000 -
E 602-43210-439 Refunds Issued - - - - -
E 602-43210-530 Capital Impr Other Than Bldgs - - 103,000 29,000 29,000 To fix Nitrate issue. I have a proposal that could eliminate this expense.
E 602-43210-570 Office Equipment - - - - -
E 602-43210-720 Operating Transfers - - - - -
TOTAL FUND 602 EXPENDITURES 118,013 135,575 139,468 167,005 31,430
NET REVENUE OVER EXPENDITURES (28,690) (44,160) (85,488) (68,061)
DRAFT PROPOSAL 9-2-2020 Page 34 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 612 SEWER - UPTOWN FUND
R 612-31000 Washington Cty. Tax Settlement - - - - -
R 612-33422 Other State Grants & Aids 11 - - - -
R 612-34105 Sale of Maps and Publications - - - - -
R 612-34401 Sewer User Fees & Hookup 20,535 21,800 3,585 23,000.00 1,200
R 612-36210 Interest Income - - - - -
R 612-36250 Misc. Refund - - - - -
R 612-39203 Transfer from Other Funds - - - - -
TOTAL 612 REVENUE 20,546 21,800 3,585 23,000 1,200
Fund 612 EXPENSES
E 612-43210-101 Regular Wages & Salaries 5,241 7,400 2,585 8,700 1,300
E 612-43210-102 OT Regular Wages - 100 - - (100) "
E 612-43210-120 Pension Expense (1,623) 400 - - (400) "
E 612-43210-121 PERA Coord. Employer Contribu.390 550 194 700 150 "
E 612-43210-122 FICA Employer Contribution 306 300 148 500 200 "
E 612-43210-126 MEDICARE Employer Contribution 71 100 36 100 - "
E 612-43210-131 Employer Paid Health - - - - - "
E 612-43210-134 Employer Paid Life - - - - - "
E 612-43210-135 Employer Paid Disability - - - - - "
E 612-43210-151 Worker s Comp Insurance Prem 251 400 95 235 (165) "
E 612-43210-200 Office Supplies 8 100 - 100 - Office staff pulls from when needed for billing, notices
E 612-43210-210 Operating Supplies 117 175 - 200 25
E 612-43210-221 Equipment Parts 133 - - 200 200
E 612-43210-240 Small Tools and Minor Equip - - - - -
E 612-43210-303 Engineering Fees 260 - 600 300 300 annual drawdown testing
E 612-43210-304 Legal Services - - - - -
E 612-43210-308 Other Professional Services 319 350 217 400 50 PACE testing
E 612-43210-309 Software Support & Maintenance 80 100 - - (100)
E 612-43210-311 Contract Permit Inspections - - - - -
E 612-43210-317 Employee Training 76 300 114 350 50
E 612-43210-319 Other Services - - - - -
E 612-43210-322 Postage - 45 - 45 -
E 612-43210-334 Licenses & Permits 204 300 259 400 100
E 612-43210-351 Legal Notices Publishing - - - - -
DRAFT PROPOSAL 9-2-2020 Page 35 of 40
DRAFT PROPOSAL 9-2-2020
Actual Budget Actual Proposed dif over PY
Type Code Discription 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 612-43210-353 Sales& Use Tax - - - - -
E 612-43210-361 Liability/Property Ins 257 350 320 300 (50)
E 612-43210-381 Utilities-Electric & Gas 2,088 2,100 955 1,700 (400)
E 612-43210-385 Sewer Pumping & Maintenance 1,000 1,200 - 1,200 -
E 612-43210-386 Operation & Maintenance 126 600 - 600 -
E 612-43210-404 Repair Machinery/Equipment - 1,500 - 1,500 - Electrician if bad blower
E 612-43210-420 Depreciation Expense 4,877 4,877 - 4,877 -
E 612-43210-438 Misc. Contractual - 1,200 - 1,200 -
E 612-43210-530 Capital Impr Other Than Bldgs - - - 4,000 4,000
E 612-43210-570 Office Equipment - - - - -
E 612-43210-720 Operating Transfers 2,640 - - - -
TOTAL FUND 612 EXPENDITURES 16,819 22,447 5,522 27,607
NET REVENUE OVER EXPENDITURES 3,727 (647) (1,937) (4,607)
DRAFT PROPOSAL 9-2-2020 Page 36 of 40
DRAFT PROPOSAL 9-2-2020
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
Actual Budget Proposed Projected Projected Projected Projected Projected Projected Projected Projected Projected
Fund 401 - General Capital Improvement Fund
Year-Start Fund Balance 1/1 582,386 1,046,994 913,452 501,952 360,002 413,002 137,702 256,202 256,202 220,202 220,202 220,202
Revenues 329,233 5,000 103,500 340,500 390,500 775,500 153,500 0 0 0 0 0
Expenses (430,000)(138,542)(515,000)(482,450)(337,500)(1,050,800)(35,000)0 (36,000)0 0 0
Receivables (Payables)
Profit (Loss)(100,767)(133,542)(411,500)(141,950)53,000 (275,300)118,500 0 (36,000)0 0 0
Year-End Cash Balance 12/31 1,046,994 913,452 501,952 360,002 413,002 137,702 256,202 256,202 220,202 220,202 220,202 220,202
Fund 404 - Park Improvement Fund
Year-Start Fund Balance 1/1 118,614 151,637 168,717 164,324 148,924 211,024 361,624 379,224 386,824 376,824 376,824 376,824
Revenues 158,145 69,780 18,557 28,185 123,185 152,600 37,600 37,600 0 0 0 0
Expenses (128,122)(49,700)(19,950)(40,585)(58,085)0 (20,000)(30,000)(10,000)0 0 0
Receivables (Payables)(3,000)(3,000)(3,000)(3,000)(3,000)(2,000)0 0 0 0 0 0
Profit (Loss)27,023 17,080 (4,393)(15,400)62,100 150,600 17,600 7,600 (10,000)0 0 0
Year-End Fund Balance 12/31 151,637 168,717 164,324 148,924 211,024 361,624 379,224 386,824 376,824 376,824 376,824 376,824
Fund 406 - Equipment Replacement Fund
Year-Start Fund Balance 1/1 275,777 233,127 8,127 69,627 433,127 198,127 (16,873)13,127 43,127 73,127 103,127 133,127
Revenues 32,770 31,000 138,000 830,000 65,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Expenses (75,961)(256,000)(76,500)(466,500)(300,000)(245,000)0 0 0 0 0 0
Receivables (Payables)
Capital Fund Balance History and Projections
Projected Cash Balance Sheet
Projected Cash Balance Sheet
Projected Cash Balance Sheet
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DRAFT PROPOSAL 9-2-2020
Profit (Loss)(43,192)(225,000)61,500 363,500 (235,000)(215,000)30,000 30,000 30,000 30,000 30,000 30,000
Year-End Fund Balance 12/31 233,127 8,127 69,627 433,127 198,127 (16,873)13,127 43,127 73,127 103,127 133,127 163,127
Fund 408 - Local Road Improvement Fund
Year-Start Fund Balance 1/1 1,620,706 1,667,902 1,422,418 969,884 563,423 422,118 39,364
Revenues 376,759 391,516 184,466 438,539 451,695 465,246 479,203 2,500,000 0 0 0 0
Expenses (87,818)(637,000)(637,000)(845,000)(593,000)(848,000)(655,000)(621,000)(335,000)0 0 0
Receivables (Payables)
Profit (Loss)288,942 (245,484)(452,534)(406,461)(141,305)(382,754)(175,797)1,879,000 (335,000)0 0 0
Year-End Fund Balance 12/31 1,667,902 1,422,418 969,884 563,423 422,118 39,364 (136,433)1,879,000 (335,000)0 0 0
TOTAL Capital YE Balances 3,099,660 2,512,714 1,705,787 1,505,476 1,244,271 521,817 512,120 2,565,153 335,153 700,153 730,153 760,153
(586,946) (806,927) (200,311) (261,205) (722,454) (9,697) 2,053,033 (2,230,000) 365,000 30,000 30,000
Projected Cash Balance Sheet
DRAFT PROPOSAL 9-2-2020 Page 38 of 40
DRAFT PROPOSAL 9-2-2020
City of Scandia Capital Outlay
Project No.Priority Dept.Project Discription Total Est. Cost 2020 2021 2022 2023 2024 2025 2026 2027 2028
201S-002 2 Big Marine Sewer A/E Drainfield 200,000.00
201S-004 2 Big Marine Sewer Bliss L.S. 1 Pump 1 6,050.00 6,300.00
201S-005 1 Big Marine Sewer Bliss nitrate treatment equipment 960,000.00
201S-006 2 Big Marine Sewer Bliss L.S. 1 Pump 2 6,050.00 6,300.00
201S-007 2 Big Marine Sewer Bliss LS 2 Pump 1 6,000.00 7,800.00
201S-008 2 Big Marine Sewer Bliss LS 2 Pump 2 6,000.00 7,800.00
201S-009 2 Big Marine Sewer Bliss LS 3 Pump 1 6,000.00 6,000.00
201S-010 2 Big Marine Sewer Bliss LS 3 Pump 2 6,000.00 6,000.00
201S-011 2 Big Marine Sewer Bliss LS 4 Pump 1 6,000.00 6,000.00
201S-012 2 Big Marine Sewer Bliss LS 4 Pump 2 6,000.00 6,000.00
201S-015 2 Big Marine Sewer AE LS 1 PUMP 2 12,000.00 12,000.00
201S-016 2 Big Marine Sewer Distribution Network Replacement 5,000.00 8,000.00 11,000.00 14,000.00 17,000.00
A-008 1 Administration 2020 Broadband Development Grant w/ MIDCO 325,000.00 160,000.00 250,000.00 169,950.00 175,000.00 180,300.00
CC-002 3 Community Center Community Center HVAC Replacement 30,000.00 30,000.00
CC-010 3 Community Center Community Center Upgrade 700,000.00 100,000.00 600,000.00
CC-011 3 Community Center Annex Roof Replacement 40,000.00 40,000.00
F-001 2 Fire Fire Station HVAC Replacement 25,000.00 25,000.00
F-003 1 Fire Fire Department Radio Replacement 75,000.00 75,000.00
F-009 2 Fire Warning Sirens 7,500.00 7,500.00
F-013 3 Fire Grass Rig 5175 Replacement 60,000.00 60,000.00
F-014 3 Fire Tanker 5178 Replacement 250,000.00 250,000.00
F-018 2 Fire Back-up Generator for Fire Hall 20,000.00 20,000.00
F-028 n/a Fire Fire Boat 25,000.00 25,000.00
F-029 3 Fire 2nd Fire Station 180,000.00 180,000.00
F-033 2 Fire Thermo Cameras 8,000.00 8,000.00
F-034 2 Fire UTV/Trailer 28,000.00 28,000.00
F-030 3 Fire FD/PW Bldg Roof Replacement 100,000.00 100,000.00
F-032 n/a Fire Exhaust removal system 48,000.00 48,000.00
Fire Jaws of Life 12,000.00 12,000.00
PR-020 3 Parks & Recreation Zamboni Replacement 45,000.00 16,700.00
PR-043 3 Parks & Recreation Playground Equipment - Community Center Park 115,000.00 57,500.00
PR-044 3 Parks & Recreation Playground Equipment - Erickson ballfield 75,000.00 37,500.00
PR-045 4 Parks & Recreation Cycling & Trails 30,000.00 30,000.00
PR-048 3 Parks & Recreation Nature park trails 10,000.00 10,000.00
PR-049 n/a Parks & Recreation Settlers Monument Improvements 5,000.00 5,000.00
PR-052 3 Parks & Recreation Arts & Heritage Center Amphitheater 30,000.00 30,000.00
PR-054 n/a Parks & Recreation Hay Lake Park Shelter - Sign 10,000.00 10,000.00
PR-055 3 Parks & Recreation Lilleskogen Park Picnic Shelter 20,000.00 10,000.00
PR-056 3 Parks & Recreation Lilleskogen Park Park Signage 10,000.00 10,000.00
PR-057 3 Parks & Recreation Lilleskogen Praire/Wetland Restoration Project 21,170.00 10,585.00 10,585.00 10,000.00
PR-060 3 Parks & Recreation Park Planning 5,000.00 5,000.00
PR-058 3 Parks & Recreation Pleasure Rink Expansion 10,000.00 10,000.00
PR-061 3 Parks & Recreation Replacement of the boards at the the rink 50,000.00 50,000.00
PR-059 n/a Parks & Recreation Replacement ballfield for South Field 20,000.00 20,000.00
PW-005 3 Public Works John Deere Tractor Mower w/Broom & Blower (303-09) 30,000.00 30,000.00
PW-048 1 Public Works Radio Replacement 10,000.00 10,000.00
DRAFT PROPOSAL 9-2-2020 Page 39 of 40
DRAFT PROPOSAL 9-2-2020
City of Scandia Capital Outlay
Project No.Priority Dept.Project Discription Total Est. Cost 2020 2021 2022 2023 2024 2025 2026 2027 2028
PW-006 1 Public Works New Dump Truck/ Plow (Replace 201-97) 200,000.00 200,000.00
PW-048 2 Public Works Rider Mower 9,000.00 9,000.00
PW-007 2 Public Works Tiger Ditch Rear Mower Replacement 16,000.00 16,000.00
PW-008 2 Public Works Tiger Boom Mower Attachment Replacement 17,000.00 17,000.00
PW-009 2 Public Works 1999 JD-6410 Tractor Replacement (302-99)133,000.00 133,000.00
PW-012 n/a Public Works Asphalt Patching Equipment (312)15,000.00 15,000.00
PW-014 2 Public Works Pickup w/Plow Replacement 2011 Ford F250 (103-11)43,500.00 43,500.00
PW-015 2 Public Works Skid Loader and Trailer 40,000.00 40,000.00
PW-017 2 Public Works 2011 Mack Dump Truck/Plow Replacement (203-11)208,500.00 208,500.00
PW-022 2 Public Works One-Ton F-550 Work Truck 50,000.00 50,000.00
PW-040 3 Public Works Front End Loader 95,000.00 95,000.00
PW-046 2 Public Works Bliss Additions Stormwater plan 500,000.00 105,000.00 105,000.00 35,000.00 35,000.00
PW-047 n/a Public Works Cold Storage Building 150,000.00 150,000.00
PW-032 2 Streets and Roads 2020 Local Road Improvement Project 587,000.00 500,000.00
PW-033 2 Streets and Roads 2022 Local Road Improvement Project 593,000.00 593,000.00
PW-034 2 Streets and Roads 2024 Local Road Improvement Project 655,000.00 655,000.00
PW-042 2 Streets and Roads 2021 Local Road Improvement Project 845,000.00 845,000.00
2 Streets and Roads 2023 Sealcoating Project 183,000.00 183,000.00
2 Streets and Roads 2026 Seal Coating 335,000.00 335,000.00
2 Streets and Roads 2025 Seal Coat 252,000.00 252,000.00
2 Streets and Roads 2025 Local Road Improvement Project 369,000.00 369,000.00
PW-043 2 Streets and Roads 2023 Local Road Improvement Project 665,000.00 665,000.00
US-003 2 Uptown Sewer Drain field Blower 4,000.00 4,000.00
US-004 1 Uptown Sewer Uptown Pump 1 Replacement 5,800.00 5,800.00
US-005 1 Uptown Sewer Uptown Pump 2 Replacement 5,800.00 5,800.00
US-006 1 Uptown Sewer Drainfield Pump 1 Replacement 5,800.00 5,800.00
US-007 1 Uptown Sewer Drainfield Pump 2 Replacement 5,800.00 5,800.00
9,637,970.00 926,700.00 1,519,085.00 1,582,135.00 1,508,500.00 2,084,600.00 703,000.00 345,000.00 36,000.00 12,000.00
DRAFT PROPOSAL 9-2-2020 Page 40 of 40