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12. 10-7-2020 Budget WorkbookPRELIMINARY BUDGET 10/7/2020 THIS PROPOSAL IS NOT THE FINAL ADOPED BUDGET FOR 2021 With Supporting Documentation 2021 Levy / Budget Documents CITY OF SCANDIA Preliminary Budget 10/7/2020 PRELIMINARY BUDGET 10/7/2020 Page 1 of 45 PRELIMINARY BUDGET 10/7/2020 Tax Levy Percentage Increase This error did not effect the accuracy of the tax rate estimate. It remains estimated at 0.17% increase. Capital Investments Tentatively Planned for 2021 Internet Expansion $165,000 $85,000 Internet Expansion Total is $250,000. Fire Department $180,000 $75,000 Fire Department Total is $255,000. Public Works $10,000 $9,000 Bolens Lawnmower Replacement $43,500 Pickup w/Plow Replacement 2011 Ford F250 (103-11) Public Works Total is $62,500. Public Works Radios - Radios to allow public works to communicate with one another and the County Dispatch. Scandia Internet Expansion Grant - In order to meet the City's planned goal to expand internet by approximately 200 households for a year. The City is in the process of developing an additional grant program that can be used in conjunction of Midco or Frontier buildouts. Due to Scandia's terrain, service connections well exceed the costs private utilities are willing to pay on their own ($1,500-$2,000). The concept is a 25% City/25% Property Owner/50% ISP split to close the gap in connection costs. The program is currently in development and is anticipated to be ready in time for the 2021 Midco Buildout. This project does not have City Council approval as the program is still in development. 2nd Fire Station - A tentative plan has been presented to the Capital Investment Committee to build a second fire station on existing City-owned land. The objective is to increase service coverage, to increase firefighter membership eligiablity radius, and improve call-response times. This project would likely be bonded if approved by the City Council. Radio Equipment Replacement - A required replacement of radio equipment that is no longer servicable. This equipment is critical for the Fire and EMS Service to communicate with the County Dispatch Center and between members. Summary Highlights 10/7/2020 The Tax Levy percentage increase over prior year 2020 was corrected. An error in the spreadsheet omitted a 2015 Equipment Debt Certificate. This data was mistakenly omitted as this debt has been already been paid off and will not extend into future years. This means the preliminary levy is a 7.57% increase over prior year. (This increase was innaccurately presented as 9.63% previously. Grant funds to Match a 2020 Minnesota Board-to-Boarder Broadband Grant for 2021 Buildout to expand to to approximately 79 households. This project was approved by the City Council this last September. Total Project Cost $332,019 DEED Funding $66,218 Scandia Funding $165,000 Midco Funding $100,801 PRELIMINARY BUDGET 10/7/2020 Page 2 of 45 PRELIMINARY BUDGET 10/7/2020 Capital Investments Tentatively Planned for 2021 Continued… 2021 Road and Street Construction $845,000 Stormwater System Improvements $47,000 Road Construction and Stormwater Total is $892,000. This project was approved for 2021. It is a temporary improvement to a stormwater issue on a segment of the 191st Block Layton Avenue N in the Bliss Addition on the westside of Big Marine Lake. The project consists a limited area where a mill and overlay will be completed to adjust the existing slope of the road as part of an effort to redirect storewater flows. A larger scale project has been planned on conjuction with the Carnealian Marine St. Croix Watershed District. This 3 phased project is estimated to cost approximately $500,000 but the City and Watershed are seeking grant assistance to reduce the City's share of this cost to approximately $280k. Summary Highlights 10/7/2020 This project will inlcude the reconstruction of Peabody Trl N and 220th St N from Hwy 95 to CSAH 3 (Olinda Trl N). $438,539 of this project cost will come from a capital levy. The remaining $406,461 will come from revenue from bond proceeds from a 2018 issuance. No special assessments have been planned for this project. This project will be considered for approval by the City Council in early next year. PRELIMINARY BUDGET 10/7/2020 Page 3 of 45 PRELIMINARY BUDGET 10/7/2020 Capital Investments Tentatively Planned for 2021 Continued… Park Capital Improvements $10,000 $5,000 $5,000 $10,585 $10,000 The Total for Park Capital is $40,585. The total proposed capital expenses for 2021 is $1,515,085 Park Planning- Funds for hiring a consultant to assist with identifying improvement opportunties for the City's park system. Summary Highlights 10/7/2020 Funding for improvements to nature trails at Bone Lake Park and Lilleskogen Parks. These funds are proposed to be used towards improveing the visablity of the Swedish Settler's Monument Continuation of the completion of the prarie restoration project in Lilleskogen Park. Purchase and placement of park signage for Lilleskogen Park PRELIMINARY BUDGET 10/7/2020 Page 4 of 45 PRELIMINARY BUDGET 10/7/2020 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% with a percentage increase in tax levy of 9.63%. This limited impact is largely the result of the growth of taxable value in Scandia. 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 12.31% Debt Service Total Debt Service Levy 498,730 445,585 (53,145)$ 10.66% Economic Development 5,000 5,000 -$ 0.00% Total City Wide Levy 2,429,946$ 2,613,824$ 183,878$ 7.57% 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 PRELIMINARY BUDGET 10/7/2020 Page 5 of 45 PRELIMINARY BUDGET 10/7/2020 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? What is the anticipated City tax rate for 2021? The Tax Rate the directly impacts property tax bills is anticipated to increase by 0.17% to 31.64%. This is up from 2020's rate of 31.47% 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.) 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 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. $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 PRELIMINARY BUDGET 10/7/2020 Page 6 of 45 PRELIMINARY BUDGET 10/7/2020 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 How do I make since of this table? What does this table not include? 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 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 $316.38. PRELIMINARY BUDGET 10/7/2020 Page 7 of 45 PRELIMINARY BUDGET 10/7/2020 Year Fund Balance December 31 General Fund Budget Percent of Fund Balance to Budget 2013 Actual 1,594,415$ 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 1,551,953$ 1,840,922 84.3% 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 $2,500,000 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Projected 2021 Projected Fund Balance Budget PRELIMINARY BUDGET 10/7/2020 Page 8 of 45 PRELIMINARY BUDGET 10/7/2020 YTD Actual Percent FUND 101 2018 2019 7/31/2020 2020 2021 (Proposed)Change REVENUE Taxes 1,350,146 1,410,578 801,059 1,502,700 1,625,590 8%(1) Special assessments - - - - - 0% Intergovernmental revenue 106,721 65,079 6,983 62,100 62,900 1% Licenses and permits 297,174 150,876 73,264 133,900 108,400 -19%(2) Charges for services 59,962 66,980 52,403 73,100 58,600 -20%(3) Fines & Forfeitures 9,517 7,831 3,760 9,000 8,100 -10%(4) Interest earnings 12,560 21,631 31,797 5,000 12,500 150%(4) Refunds and reimbursements 507 6,853 366 500 500 0% Donations 9,325 3,714 9,364 3,000 5,000 67%(4) Grants 11,732 7,980 8,000 12,400 12,000 -3% Miscellaneous revenue 11,981 1,656 - 5,500 1,400 -75%(4) Transfers from Other funds - - 17,700 - 1,440 0% TOTAL REVENUES 1,869,625 1,743,179 1,004,697 1,807,200 1,896,430 5% EXPENDITURES City Council 18,904 29,536 9,297 21,000 19,982 -5% City Administration 313,936 340,026 220,254 381,400 361,472 -5%(5) Elections 5,467 830 2,489 6,400 1,030 -84%(6) Planning & Building Inspection 160,672 126,170 53,203 131,400 118,050 -10% Assessor 22,483 21,200 11,975 21,400 21,600 1% Animal Control - - 936 1,800 2,000 11%(7) Police Protection 136,077 135,946 69,739 139,100 147,460 6% Fire Protection 226,039 274,281 125,800 296,114 292,278 -1% Street Department 517,136 625,911 296,851 690,700 661,753 -4% Capital Outlay 9,291 - 332 - 14,400 0% Parks and Playgrounds 65,851 73,053 49,990 77,600 88,397 14%(8) Recreation/Education/Social 42,063 47,469 21,841 46,500 59,500 28%(9) Miscellaneous expense - - - - - 0% Transfer out 423,500 444,962 - 3,000 53,000 0% TOTAL EXPENDITURES 1,941,420 2,119,384 862,707 1,816,414 1,840,922 1% NET REVENUE OVER (UNDER) EXPENSE (71,795)$ (376,205)$ 141,990$ (9,214)$ 55,508$ EXPLANATION OF CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) Redistribution of employee compensation 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 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 PRELIMINARY BUDGET 10/7/2020 Page 9 of 45 PRELIMINARY BUDGET 10/7/2020 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 -$ 1,440$ 0% Total Revenue 1,807,200 1,896,430 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 PRELIMINARY BUDGET 10/7/2020 Page 10 of 45 PRELIMINARY BUDGET 10/7/2020 CITY OF SCANDIA 2016 PROJECTED GENERAL EXPENDITURES Percent 2020 Proposed 2021 Change General Government 561,600$ 522,134$ -7% Public Safety 437,014$ 441,738$ 1% Public Works 690,700$ 661,753$ -4% Capital Outlay -$ 14,400$ 0% Culture and Recreation 124,100$ 147,897$ 19% Transfers to other funds 3,000$ 53,000$ 1667% Total Expenditures 1,816,414 1,840,922 1% Budget General Government 28% Public Safety 24% Public Works 36% Capital Outlay 1% Culture and Recreation 8% Transfers to other funds 3% 2021 Budgeted General Expenditures PRELIMINARY BUDGET 10/7/2020 Page 11 of 45 PRELIMINARY BUDGET 10/7/2020 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 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 PRELIMINARY BUDGET 10/7/2020 Page 12 of 45 PRELIMINARY BUDGET 10/7/2020 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 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 PRELIMINARY BUDGET 10/7/2020 Page 13 of 45 PRELIMINARY BUDGET 10/7/2020 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 - 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 PRELIMINARY BUDGET 10/7/2020 Page 14 of 45 PRELIMINARY BUDGET 10/7/2020 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 EXPENSES General Improvement 195,135 64,093 24,532 430,000 297,000 -31%(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 - - - - 15,000 0% Miscellanous 29,556 109,822 - - - 0% Transfers out - - - - 10,000 100%(5) TOTAL EXPENSES 224,691 173,914 30,085 430,000 587,000 37% CHANGE IN NET POSITION 224,193 485,813 (30,085) (425,000) (483,500) 14% 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. PRELIMINARY BUDGET 10/7/2020 Page 15 of 45 PRELIMINARY BUDGET 10/7/2020 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 - - 1,440 0% TOTAL EXPENSES 1,412 128,122 35,618 81,620 42,025 CHANGE IN NET POSITION 114,360 30,023 (17,061) (33,435) (13,840) -59% EXPLANATION OF CHANGE (1) (2) (3) Ballfield Ad Revenue and Park Dedication Fees (4) 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 SUMMARY BUDGET - PARK CAPITAL FUND STATEMENT OF REVENUES AND EXPENDITURES - $5k park planning, $10k trails, $20k park signs, $10585 DNR Grant, $5k Settlers' Monument PRELIMINARY BUDGET 10/7/2020 Page 16 of 45 PRELIMINARY BUDGET 10/7/2020 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 52,500 -79%(4) Transfers Out - - - - - 0% TOTAL EXPENSES 257,877 75,961 93,498 256,000 52,500 -79% CHANGE IN NET POSITION (200,826) (43,692) (65,493) (215,000) 128,500 -160% EXPLANATION OF CHANGE (1) (2) 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 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 PRELIMINARY BUDGET 10/7/2020 Page 17 of 45 PRELIMINARY BUDGET 10/7/2020 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) $57k increase to road improvement levy. (2) STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - LOCAL ROAD IMPROVEMENT FUND ACTUAL FOR YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021 The 2021 Road Project has a higher cost estimate than 2020. Project to include 220th Street N and Peabody Trail N Actual Budget PRELIMINARY BUDGET 10/7/2020 Page 18 of 45 PRELIMINARY BUDGET 10/7/2020 313 - GO EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2013 FUND Fund 313 YTD Actual 2018 2019 7/31/2020 2020 2021 REVENUE Taxes 66,752$ 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 60,000 Interest Expense 8,573 7,418 3,420 6,060 4,500 Transfer Out - - - - - TOTAL EXPENDITURES 64,068 62,913 63,915 66,560 64,995 NET REVENUE OVER (UNDER) EXPENSE 2,684$ 1,072$ #(28,701)$ 6,271$ 3,225$ 315 - EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2015 FUND - To be phased out in 2021 Fund 315 YTD Actual 2018 2019 7/31/2020 2020 2021 REVENUE Taxes 47,566$ 45,556$ 22,082$ 45,670$ -$ Special Assessments - - - - - Interest Earnings - - - - - Refunds and Reimbursements - - - - - Bond Proceeds - - - - - Transfer In - - - - - TOTAL REVENUES 47,566 45,556 22,082 45,670 - EXPENDITURES Miscellaneous - - - 500 - Principal 43,000 43,000 43,000 43,000 - Interest Expense 2,709 3,328 495 495 - Transfer Out - - - - - TOTAL EXPENDITURES 45,709 46,328 43,495 43,995 - NET REVENUE OVER (UNDER) EXPENSE 1,857$ (772)$ (21,413)$ 1,675$ -$ 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 Actual Budget Actual Budget PRELIMINARY BUDGET 10/7/2020 Page 19 of 45 PRELIMINARY BUDGET 10/7/2020 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$ CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - DEBT SERVICE FUNDS -CONTINUED 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 PRELIMINARY BUDGET 10/7/2020 Page 20 of 45 PRELIMINARY BUDGET 10/7/2020 GO 2018 STREET RECONSTRUCTION FUND Fund 318 YTD Actual 2018 2019 7/31/2020 2020 2021 REVENUE Taxes - 346,120 166,101 453,060 341,456 Special Assessments - - - - - Interest Earnings - - - - - Refunds and Reimbursements - - - - - Bond Proceeds - - - - - Transfer In - - - - - TOTAL REVENUES - 346,120 166,101 453,060 341,456 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$ 125,885$ 16,236$ CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - DEBT SERVICE FUNDS CONTINUED 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 PRELIMINARY BUDGET 10/7/2020 Page 21 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget FUND 101 GENERAL FUND General Revenues R 101-31000 Washington Cty. Tax Settlement 1,203,540 1,342,592 1,248,332 1,484,700 717,886 1,484,700 - Total General Fund Tax Levy R 101-31040 Fiscal Disparities 118,734 - 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 27,234 10,000 28,077 10,000 5,114 10,000 - Aggregate Material Removal; Production Tax (set by County Board R 101-31830 Solar Energy Production Tax 906 3,000 6,613 6,000 5,104 6,000 - Share set by State of MN R 101-31900 Penalties & Interest Delinquent Tax (268) 2,000 308 2,000 590 1,000 (1,000) Outstanding Property Tax with Interest R 101-32150 Utility Permits - 1,000 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 7,393 8,500 8,622 8,500 1,600 8,200 (300) Estimated Liquor and Tobacco Licenses without special events R 101-32190 Other City Permits 2,525 3,000 3,965 3,800 1,525 2,900 (900) (Zoning, Grading, special events, driveways) R 101-32210 Building Permits 287,111 120,000 136,474 120,000 68,324 95,500 (24,500) So far a 25% reduction in 2020 Anticipated 30% R 101-32260 Gambling Permits 145 15 100 15 - (100) Anticipating diminished gambling permits in 2021 due to Covid-19 R 101-33401 LGA/MVHC/AG/PERA Aid 52,714 10,000 13,834 10,000 - 13,000 3,000 Anticipating similar aid from 2019 R 101-33420 Fire Relief State PERA 33,324 33,300 34,426 35,300 - 33,700 (1,600) Anticipating similar aid from 2019 R 101-33422 Other State Grants & Aids 11,867 8,000 10,865 8,000 4,018 10,200 2,200 Fire Fighter Training Reibursement R 101-33428 Payments In Lue of Taxes (PILT)8,816 6,500 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 7,952 7,900 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 3,780 4,500 - 4,500 - 4,000 (500) Previously anticipated obtaining grants for turnout gear for 2019 & 2020 R 101-34102 Legal Services - 200 7,246 200 - - (200) To Eliminate Line- Formerly Expense related to legal services for permit review R 101-34103 Zoning and Planning 2,800 4,000 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 60 200 20 200 80 - (200) $20 per search required at property closing R 101-34109 Water Usage 177 300 208 300 - 200 (100) Revenue for Uptown City-Owned Well (ELEM and Gammelgarden) R 101-34201 Impound Fees 200 200 - 200 - 200 - Collected fees for Dog Impoundment R 101-34202 Fire Protection Services 34,771 35,000 35,769 36,500 36,484 36,800 300 Contract Revenue from service agreement with May Township R 101-34301 Restitution 4,681 - - - - - - Line used for Receipt of refunds to Damage to Property R 101-34303 Dust Control 2,189 1,800 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 3,600 3,600 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 6,339 10,400 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 5,145 7,500 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 9,517 10,000 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 12,560 5,000 21,631 5,000 31,797 12,500 7,500 Allocation of interest earnings on interest bearing accounts and investments R 101-36230 Donations 9,325 2,500 3,714 3,000 9,364 5,000 2,000 Typically Vinterfest Dontations, Fire Relief Donations, Park Donations R 101-36240 Insurance Dividend 1,798 - 1,656 - - 1,400 1,400 Yearly dividend from LMCITT for City's share of ownership R 101-36250 Misc. Refund 507 500 6,853 500 366 500 - Misc. Revenue from records requests,Canidate filling fees, etc. R 101-38050 Cable TV Franchise Rebates 7,083 - 0 5,500 - - (5,500) Line to be eliminated- Goes to Fund 226 Cable TV R 101-39200 Interfund Transfer - - - - 17,700 1,440 1,440 Transfers In from Other City Funds ($1440 Ballfield maintenance from Park Fund) TOTAL FUND 101 GENERAL FUND 1,866,525 1,641,492 1,743,179 1,807,200 1,004,697 1,896,430 89,230 Line-Item Budget PRELIMINARY BUDGET 10/7/2020 Page 22 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget EXPENDITURES DEPT. 41000 FINANCE AND ADMINISTRATION E 101-41000-101 Regular Wages & Salaries 135,454 147,400 137,668 164,000 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.10,313 11,100 9,743 12,100 6,413 11,200 (900) " E 101-41000-122 FICA Employer Contribution 8,532 9,100 8,542 10,200 5,260 9,300 (900) " E 101-41000-126 MEDICARE Employer Contribution 1,984 2,100 1,988 2,400 1,292 2,200 (200) " E 101-41000-131 Employer Paid Health 20,549 22,100 17,207 28,900 11,496 22,800 (6,100) " E 101-41000-132 Dental Insurance - - - - - 1,400 1,400 New E 101-41000-134 Employer Paid Life 576 600 496 600 336 400 (200) " E 101-41000-135 Employer Paid Disability 1,159 1,200 746 1,100 353 700 (400) " E 101-41000-151 Worker s Comp Insurance Prem 852 1,000 871 1,000 1,179 1,578 578 E 101-41000-200 Office Supplies 1,019 1,000 1,002 1,000 373 1,000 - E 101-41000-203 Printed Forms & Papers 1,843 1,800 1,844 1,800 603 1,800 - E 101-41000-210 Operating Supplies 706 600 775 600 815 700 100 E 101-41000-301 Auditing and Accounting Services 18,510 19,000 19,060 19,600 20,350 20,794 1,194 Schlenner Wenner & Co agreement through 2021 fiscal yr E 101-41000-304 Legal Services 46,455 39,000 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 375 1,000 - 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 3,965 4,600 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 581 800 265 800 272 300 (500) For online activities E 101-41000-317 Employee Training - 500 - 500 - 500 - E 101-41000-319 Other Services 826 700 1,402 800 505 1,100 300 Continuing Disclosure Services, Financial Advising, and Accounting Advising (AEM) E 101-41000-321 Telephone 2,484 2,600 2,571 2,600 1,612 2,600 - E 101-41000-322 Postage 1,602 2,300 2,180 2,300 926 2,300 - E 101-41000-331 Travel Expenses 1,171 1,500 1,052 1,500 55 1,200 (300) E 101-41000-351 Legal Notices Publishing 968 2,000 923 2,000 834 2,000 - Newspaper Publications for budget, public hearings, and other required postings E 101-41000-361 Liability/Property Ins 2,720 2,900 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 2,177 3,300 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 27,846 28,500 16,244 27,846 (654) Per agreement with SRC on Community Recycling E 101-41000-433 Dues and Subscriptions 4,678 5,500 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 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 6,234 - - - - - - Line to be Eliminated. Revenues now go to the Cable TV Fund 226 E 101-41000-438 Misc. Contractual 4,858 10,000 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 - 2,000 2,337 7,000 8,106 4,000 (3,000) Purchase of computer replacement for office TOTAL DEPT. 41000 FINANCE AND ADMINISTRATION 313,936 329,700 340,026 381,400 220,254 361,472 (19,928) PRELIMINARY BUDGET 10/7/2020 Page 23 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL E 101-41110-101 Regular Wages & Salaries 16,839 17,700 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 244 300 528 300 (145) 300 - E 101-41110-127 PERA Defined 842 1,000 795 1,000 314 600 (400) E 101-41110-151 Worker s Comp Insurance Prem 57 100 65 100 71 82 (18) E 101-41110-308 Other Professional Services - 10,000 8,625 - - - - 2019 was recodifcation of ordinances E 101-41110-316 Conferences & Seminars 764 1,000 734 1,000 109 - (1,000) E 101-41110-331 Travel Expenses 158 300 508 300 - 300 - E 101-41110-560 Furniture and Fixtures - 600 593 - - - - E 101-41110-570 Office Equipment - - - 600 - - (600) TOTAL DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL 18,904 31,000 29,536 21,000 9,297 19,982 (1,018) DEPT. 41410 ELECTIONS E 101-41410-199 Election Judge 4,018 900 - 4,800 1,473 - (4,800) No anticipated election in 2021 E 101-41410-200 Office Supplies 66 - - - 26 - - E 101-41410-203 Printed Forms & Papers - - - - - - - E 101-41410-210 Operating Supplies 440 200 - 500 146 200 (300) E 101-41410-351 Legal Notices Publishing 113 200 - 200 14 - (200) E 101-41410-413 Equipment Rental 830 900 830 900 830 830 (70) Equipment maintenance charges from Washington County TOTAL DEPT. 41410 ELECTIONS 5,467 2,200 830 6,400 2,489 1,030 (5,370) 1,116 DEPT. 41910 PLANNING AND BUILDING E 101-41910-101 Regular Wages & Salaries 16,928 17,400 13,932 18,100 9,982 18,200 100 Share of Administrator wages and benefits E 101-41910-121 PERA Coord. Employer Contribu.1,270 1,300 897 1,400 748 1,400 - " E 101-41910-122 FICA Employer Contribution 1,050 1,100 864 1,100 614 1,100 - " E 101-41910-126 MEDICARE Employer Contribution 245 300 202 300 151 300 - " E 101-41910-131 Employer Paid Health 2,083 2,900 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 102,680 54,000 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 20,847 30,000 41,608 40,000 7,243 35,600 (4,400) E 101-41910-313 Committee & Commission Reimbur 4,950 5,200 4,450 5,200 2,350 5,200 - PC meeting stipend $250/commissioner $300/Chair per quarter E 101-41910-316 Conferences & Seminars - 500 165 500 - 50 (450) Anticipated no attendance in 2021 due to Covid-19, $50 for APA MN Chapter Membership E 101-41910-319 Other Services 1,901 2,000 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 8,593 4,500 5,589 4,500 955 3,600 (900) State Building Permit Surcharges E 101-41910-439 Refunds Issued 124 - - - 347 - - - TOTAL DEPT. 41910 PLANNING AND BUILDING 160,672 119,200 126,170 131,400 53,203 118,050 (13,350) - DEPT. 41950 Assessor - E 101-41950-300 Assessor 22,483 21,400 21,200 21,400 11,975 21,600 200 Assessor contract w/PAUSZEK, INC. (Patrick Poshek) TOTAL DEPT. 41950 Assessor 22,483 21,400 21,200 21,400 11,975 21,600 200 DEPT. 42100 POLICE SERVICES E 101-42100-318 Police Contract 135,768 135,700 135,636 138,800 69,377 147,100 8,300 Washington County Sheriff's Department Service Agreement E 101-42100-319 Other Services 309 300 309 300 361 360 60 Code Red Notification Service TOTAL DEPT. 42100 POLICE SERVICES 136,077 136,000 135,946 139,100 69,739 147,460 8,360 DEPT. 42200 FIRE DEPARTMENT E 101-42200-101 Regular Wages & Salaries 89,869 110,000 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.- 2,700 12,754 7,300 3,425 3,800 (3,500) " E 101-42200-122 FICA Employer Contribution 5,459 7,300 6,118 7,700 1,669 7,400 (300) " PRELIMINARY BUDGET 10/7/2020 Page 24 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget E 101-42200-126 MEDICARE Employer Contribution 1,337 1,700 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 6,946 8,800 8,063 9,200 8,297 10,738 1,538 E 101-42200-200 Office Supplies 220 400 452 400 294 400 - Paper, toner, pens E 101-42200-203 Printed Forms & Papers 285 300 309 300 64 150 (150) Medical reports, CO alarm reports E 101-42200-209 Medical Supplies 1,448 2,700 1,025 2,700 1,443 2,500 (200) E 101-42200-210 Operating Supplies 6,453 8,000 7,903 8,000 3,374 8,000 - E 101-42200-211 Cleaning Supplies 36 100 45 100 - 100 - E 101-42200-212 Fuel 2,619 2,500 2,674 2,500 1,082 2,500 - Estimate based on past history E 101-42200-217 Uniforms & Safety Equipment 9,192 10,000 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 1,328 3,500 878 3,500 - 3,000 (500) E 101-42200-222 Tires - - 961 - - - - E 101-42200-223 Structure Repair & Supplies 1,789 1,000 1,246 1,400 15 1,400 - E 101-42200-240 Small Tools and Minor Equip 9,974 5,000 9,043 8,414 15,400 8,500 86 E 101-42200-305 Medical Services 1,580 2,000 2,552 4,200 4,085 4,400 200 Fit testing $3200, Medical direction $1200 E 101-42200-306 Personal Testing & Recruit - 2,500 2,861 2,500 602 2,500 - Hope to recruit 3-4 new members in 2021 E 101-42200-309 Software Support & Maintenance 9,602 12,000 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 2,460 2,400 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 - 300 235 300 - 300 - 2020 pandemic canceled most seminars E 101-42200-317 Employee Training 6,920 6,000 11,715 8,000 - 8,000 - Part of this is covered by state funding E 101-42200-319 Other Services 528 700 70 500 - 500 - Fire extinguishers E 101-42200-321 Telephone 1,298 2,600 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 75 - - - 21 - - E 101-42200-324 State of MN-Fire Relief 33,324 33,300 34,426 35,300 - 35,300 - Pass through to PERA E 101-42200-325 City Match-Fire Relief - - - - - - - E 101-42200-331 Travel Expenses 1,236 2,500 1,224 2,500 - 2,000 (500) 2020 pandemic canceled most schools E 101-42200-334 Licenses & Permits 65 100 20 400 - 200 (200) E 101-42200-340 Advertising - - - - - - - E 101-42200-361 Liability/Property Ins 6,489 6,800 7,316 7,100 7,786 6,600 (500) E 101-42200-381 Utilities-Electric & Gas 6,136 7,600 7,967 7,500 4,496 7,500 - E 101-42200-384 Refuse/Garbage Disposal 1,147 800 873 800 433 850 50 E 101-42200-385 Sewer Pumping & Maintenance 781 700 745 700 - 700 - E 101-42200-401 Building Maintenance/Repairs 4,246 2,300 4,729 2,500 1,253 2,500 - Pest Control $530, Cleaning Service $1,800, Door maintenance $170 E 101-42200-403 Improvements Other Than Bldgs - - - - - - - E 101-42200-404 Repair Machinery/Equipment 8,457 8,000 15,775 8,000 2,059 8,000 - E 101-42200-407 Well Repair & Maintenance - 100 - 100 135 140 40 Annual back flow preventer annual E 101-42200-433 Dues and Subscriptions 522 1,000 714 1,000 1,036 1,000 - IamResponding $850 E 101-42200-438 Misc. Contractual 2,270 4,500 2,715 3,500 1,605 3,500 - Siren Maintenance $1,605, Compressor $750, Lucas $1,100 E 101-42200-440 Events 1,213 800 935 800 - 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 420 500 390 500 - 500 - Replace some meeting room chairs E 101-42200-570 Office Equipment 315 900 1,216 900 1,483 900 - New copy machine $600 TOTAL DEPT. 42200 FIRE DEPARTMENT 226,039 262,400 274,281 296,114 125,800 292,278 (3,836) DEPT 42700 ANIMAL CONTROL E 101-42700-314 Animal Control - 1,800 - 1,800 936 2,000 200 Officer and Impoundment Costs - Companion Animal Control $150/m retainer TOTAL DEPT. 42700 ANIMAL CONTROL - 1,800 - 1,800 936 2,000 200 DEPT 43000 PUBLIC WORKS E 101-43000-101 Regular Wages & Salaries 169,912 181,000 191,769 186,800 103,234 211,600 24,800 Share of Director/Labor Wages for Public Works E 101-43000-102 OT Regular Wages 7,314 5,000 8,941 6,500 3,423 - (6,500) " E 101-43000-104 Temporary Employee Wages 1,835 1,800 2,891 2,600 1,034 1,700 (900) " E 101-43000-121 PERA Coord. Employer Contribu.13,295 14,100 15,056 14,700 7,989 15,900 1,200 " E 101-43000-122 FICA Employer Contribution 10,441 11,700 11,837 12,000 6,132 13,100 1,100 " E 101-43000-126 MEDICARE Employer Contribution 2,434 2,700 2,787 2,800 1,563 3,100 300 " E 101-43000-131 Employer Paid Health 49,340 64,000 56,525 70,000 36,491 53,500 (16,500) " E 101-43000-132 Dental Insurance - - - - - 1,200 1,200 New PRELIMINARY BUDGET 10/7/2020 Page 25 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget E 101-43000-134 Employer Paid Life 816 900 1,011 1,000 412 500 (500) " E 101-43000-135 Employer Paid Disability 2,225 2,400 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 14,458 14,600 13,467 15,400 14,397 18,403 3,003 " E 101-43000-200 Office Supplies 191 400 261 600 100 600 - E 101-43000-210 Operating Supplies 7,619 7,000 8,736 8,500 3,679 8,700 200 E 101-43000-212 Fuel 16,849 26,000 19,775 26,000 6,830 21,000 (5,000) E 101-43000-217 Uniforms & Safety Equipment 730 1,800 844 1,800 1,279 1,800 - Boots, Class II -III shirts-pants, saw chaps, harnesses - Staff clothing allow.. E 101-43000-221 Equipment Parts 7,199 7,500 12,913 8,000 5,311 9,200 1,200 E 101-43000-222 Tires 5,285 7,000 5,866 7,000 7,456 6,500 (500) F550 tires before winter, Skid tires E 101-43000-223 Structure Repair & Supplies 384 1,700 102 1,800 1,044 2,100 300 Roof, windows, door locks, eelctrical \ plumbing fixtures E 101-43000-224 Materials for Road Maintenance 10,953 25,000 11,113 20,000 5,024 15,000 (5,000) signs, posts, asphalt, shouldering E 101-43000-228 Gravel 2,714 9,000 8,030 9,000 3,251 9,000 - Gravel road maint., Pilar done 2017-2018 - Old Marine, 185th start 2020 E 101-43000-229 Salt 16,840 32,000 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 3,467 5,500 3,299 5,500 3,970 4,500 (1,000) E 101-43000-302 Surveying 2,905 - - - - - - E 101-43000-303 Engineering Fees 14,480 16,000 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 527 1,000 10 1,000 229 1,200 200 New employee screening and MNDOT Comm. dirver testing E 101-43000-309 Software Support & Maintenance 3,604 1,700 536 1,700 1,735 1,700 - E 101-43000-317 Employee Training 502 1,200 830 1,500 - 1,500 - Milage, sign up costs, St. Cloud Equip Expo. E 101-43000-319 Other Services 1,956 4,200 3,308 4,200 1,936 12,000 7,800 Tree removal in ROW, Ditching E 101-43000-321 Telephone 3,329 3,400 3,350 3,700 1,805 4,000 300 E 101-43000-331 Travel Expenses 358 1,000 2,214 1,000 - 1,000 - E 101-43000-334 Licenses & Permits 128 250 21 300 173 350 50 E 101-43000-361 Liability/Property Ins 9,513 11,000 10,584 11,600 11,506 11,800 200 E 101-43000-365 Insurance Claims 1,000 2,000 - 2,000 - 2,000 - E 101-43000-381 Utilities-Electric & Gas 4,317 5,400 5,592 6,500 2,996 6,700 200 E 101-43000-384 Refuse/Garbage Disposal 663 800 652 800 364 800 - E 101-43000-385 Sewer Pumping & Maintenance 781 850 745 900 - 1,200 300 Holding tank - 4-5 X per year E 101-43000-387 Street Light Utilities 9,857 5,900 6,100 6,100 3,374 6,200 100 E 101-43000-401 Building Maintenance/Repairs 4,443 5,500 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 12,074 9,500 23,929 12,000 5,397 12,000 - 6410 JD tractor, Tandem - tire rotation, tire siping E 101-43000-405 Contractual Road Maint/Repair 73,748 140,000 116,324 145,000 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 365 3,000 197 3,500 204 3,500 - Chipper during winter E 101-43000-417 Uniform Rental 941 1,000 933 1,000 472 1,000 - Cinta's E 101-43000-433 Dues and Subscriptions - 200 - 200 - - (200) E 101-43000-438 Misc. Contractual 27,347 24,000 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 6,997 - - - - - - E 101-43000-550 Motor Vehicles Capital - - - - - - - E 101-43000-560 Furniture and Fixtures - - - - - - - E 101-43000-570 Office Equipment - 2,000 1,093 - 190 500 500 New printer, scanner - 11.5 x 17 TOTAL DEPT 43000 PUBLIC WORKS 524,133 661,000 625,911 690,700 296,851 661,753 (28,947) DEPT. 45000 PARKS AND RECREATION E 101-45000-101 Regular Wages & Salaries 25,966 17,900 19,705 18,900 14,088 20,400 1,500 E 101-45000-104 Temporary Employee Wages 10,362 13,400 10,453 13,800 10,266 14,400 600 " E 101-45000-121 PERA Coord. Employer Contribu.1,948 2,000 1,478 2,100 1,055 1,500 (600) " E 101-45000-122 FICA Employer Contribution 2,138 1,700 1,803 1,800 1,459 2,300 500 " E 101-45000-126 MEDICARE Employer Contribution 510 400 428 400 356 500 100 " E 101-45000-131 Employer Paid Health - - - - - 7,300 7,300 " 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 1,193 1,400 1,456 1,600 1,298 1,847 247 " E 101-45000-200 Office Supplies - 100 - 100 45 100 - E 101-45000-203 Printed Forms & Papers 415 400 - 400 - 400 - PRELIMINARY BUDGET 10/7/2020 Page 26 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget E 101-45000-210 Operating Supplies 579 1,400 1,582 1,800 301 1,800 - E 101-45000-212 Fuel 628 1,500 152 1,200 347 1,200 - E 101-45000-221 Equipment Parts 95 1,500 678 1,700 1,286 1,500 (200) E 101-45000-223 Structure Repair & Supplies 889 2,500 1,982 4,000 2,244 4,000 - E 101-45000-240 Small Tools and Minor Equip 100 500 272 500 250 500 - E 101-45000-312 Planning Services - - - - - - - E 101-45000-313 Committee & Commission Reimbur 840 1,200 1,140 1,400 540 1,400 - E 101-45000-319 Other Services 3,850 7,400 4,952 3,500 1,370 3,500 - E 101-45000-322 Postage 195 400 - 500 - 250 (250) E 101-45000-340 Advertising 234 300 220 500 155 500 - E 101-45000-353 Sales& Use Tax 3 - 3 - - - - E 101-45000-361 Liability/Property Ins 5,764 6,000 6,298 6,300 7,367 5,100 (1,200) E 101-45000-381 Utilities-Electric & Gas 3,074 3,200 3,692 3,600 2,481 3,800 200 E 101-45000-384 Refuse/Garbage Disposal 1,608 2,000 1,576 1,600 1,119 1,700 100 E 101-45000-385 Sewer Pumping & Maintenance 416 800 1,937 1,200 247 500 (700) E 101-45000-401 Building Maintenance/Repairs 259 1,200 3,260 1,200 583 1,200 - E 101-45000-403 Improvements Other Than Bldgs - - - - 673 - - E 101-45000-404 Repair Machinery/Equipment 417 1,200 189 1,200 622 1,200 - E 101-45000-406 Grounds Care - 700 - 700 - 700 - Plant replacements - MNDOT, City Hall, W.H., W.E. ballfield, City signs E 101-45000-438 Misc. Contractual 3,784 13,000 8,933 4,400 273 4,000 (400) E 101-45000-439 Refunds Issued - - - - - - - E 101-45000-440 Events 585 1,000 865 1,200 1,567 2,500 1,300 E 101-45000-490 Financial Assistance - 2,000 - 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 65,851 85,100 73,053 77,600 50,322 90,797 13,197 DEPT. 45180 COMMUNITY CENTER E 101-45180-101 Regular Wages & Salaries 5,542 5,800 3,338 5,700 1,557 13,800 8,100 Includes PW Worker Allocation E 101-45180-104 Temporary Employee Wages - 800 - 800 - 700 (100) " E 101-45180-121 PERA Coord. Employer Contribu.407 300 233 300 117 1,000 700 " E 101-45180-122 FICA Employer Contribution 319 300 184 300 90 900 600 " E 101-45180-126 MEDICARE Employer Contribution 76 100 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 64 500 338 100 14 - (100) " E 101-45180-210 Operating Supplies 3,390 5,000 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 397 1,000 686 1,000 1,366 2,000 1,000 toilet and sink parts, kitchen repairs E 101-45180-334 Licenses & Permits 839 900 750 900 764 800 (100) E 101-45180-361 Liability/Property Ins 2,459 2,700 2,699 2,800 3,080 2,300 (500) E 101-45180-381 Utilities-Electric & Gas 9,122 9,000 11,700 11,000 4,841 10,000 (1,000) E 101-45180-384 Refuse/Garbage Disposal 1,835 1,700 1,841 1,700 747 1,800 100 E 101-45180-385 Sewer Pumping & Maintenance 3,774 4,000 5,433 4,200 1,290 3,500 (700) E 101-45180-401 Building Maintenance/Repairs 10,926 11,500 14,294 10,500 4,924 10,500 - E 101-45180-404 Repair Machinery/Equipment 300 1,200 989 1,200 200 1,200 - E 101-45180-406 Grounds Care 102 800 - 800 - 400 (400) Plant/ flower replacement, spraying, E 101-45180-407 Well Repair & Maintenance 147 700 1,845 600 - 600 - RPZ testing - annual E 101-45180-438 Misc. Contractual 2,365 500 250 500 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 2,294 - - - - 12,000 12,000 New furnace's? Hot water heater in the back? E 101-45180-570 Office Equipment - - - - - - - TOTAL DEPT. 45180 COMMUNITY CENTER 44,357 46,800 47,469 46,500 21,841 71,500 25,000 DEPT. TRANSFER OUT49360 INTERFUND TRANSFERS OUT E 101-49360-720 Interfund Transfers Out 423,500 441,962 444,962 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 423,500 441,962 444,962 3,000 - 53,000 50,000 PRELIMINARY BUDGET 10/7/2020 Page 27 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget TOTAL FUND 101 GENERAL FUND EXPENDITURES 1,941,420 2,138,562 2,119,384 1,816,414 862,707 1,840,922 24,508 NET REVENUE OVER EXPENSE (74,895) (497,070) (376,205) (9,214) 141,990 55,508 PRELIMINARY BUDGET 10/7/2020 Page 28 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget FUND 225 EDA R 225-31000 Washington City. Tax Settlement 800 5,000 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 6,474 - 7,892 - - - - No anticipated grant revenues for 2021 at this time. R 225-36210 Interest Income 203 - 300 - - - - Interest earnings to be redistributed R 225-39203 Transfer from Other Funds 20,000 - - - - - - No anticipated Transfers for 2021 TOTAL FUND 225 REVENUE 27,477 5,000 12,841 5,000 2,418 5,000 - E 225-46500-210 Operating Supplies 491 - 507 - - 500 500 Mailing supplies, tourism promotion, and domain for tourism website. E 225-46500-303 Engineering Fees 3,623 - 10,190 - - - - E 225-46500-304 Legal Services - - - - - - - E 225-46500-308 Other Professional Services 11,795 800 252 800 325 250 (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 15,909 800 10,949 800 325 1,900 1,100 NET REVENUE OVER EXPENSES 11,568 4,200 1,892 4,200 2,093 3,100 FUND 226 CABLE TV FUND R 226-36210 Interest Income 5 - 65 - - - - R 226-38050 Cable TV Franchise Rebates 7,368 14,000 14,633 14,000 7,755 13,100 (900) R 226-38051 PEG Fees 2,097 5,000 3,688 4,000 1,867 3,400 (600) R 226-39203 Transfer In - - - - - - - - TOTAL FUND 226 REVENUE 9,471 19,000 18,386 18,000 9,622 16,500 (1,500) - - - E 226-41950-240 Small Tools and Minor Equip 300 - - - - - - E 226-41950-309 Software Support & Maintenance 1,719 2,000 1,603 2,000 1,701 3,500 1,500 Boxcast of meetings E 226-41950-438 Misc. Contractual 2,300 9,500 5,290 6,920 1,380 7,000 80 Cost of Filming of Meetings by LACTV E 226-41950-570 Office Equipment - 10,700 11,775 - - - - E 226-41950-720 Transfer Out - - - - - - - TOTAL FUND 226 EXPENDITURES 4,319 22,200 18,668 8,920 3,081 10,500 1,580 NET REVENUE OVER EXPENDITURES 5,152 (3,200) (281) 9,080 6,541 6,000 PRELIMINARY BUDGET 10/7/2020 Page 29 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget FUND 313 - 2013 EQUIPMENT CERTIFICATE FUND R 313-31000 Washington City. Tax Settlement 66,752 68,816 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 66,752 68,816 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 55,000 55,000 60,000 60,000 60,000 - E 313-47000-611 Long Term Debt Interest 4,575 7,418 7,995 6,060 3,420 4,500 (1,560) E 313-47000-620 Fiscal Agent s Fees 495 500 495 500 495 495 (5) - TOTAL FUND 313 EXPENDITURES 60,070 62,918 63,490 66,560 63,915 64,995 (1,565) NET REVENUE OVER EXPENDITURES 6,682 5,898 495 6,271 (28,701) 3,225 FUND 315 - 2015 EQUIPMENT CERTIFICATE FUND 315-31000 Washington City. Tax Settlement 47,566 48,996 45,556 45,670 22,082 - (45,670) Complete to be Phased Out 315-36210 Interest Income - - - - - - - 315-39200 Interfund Operating Transfer - - - - - - - TOTAL FUND 315 REVENUE 47,566 48,996 45,556 45,670 22,082 - (45,670) 47,566 48,996 45,556 45,670 22,082 (45,670) 315-47000-304 Legal Services - - - - - - 315-47000-601 Long Term Debt Principal 43,000 43,000 43,000 43,000 43,000 - (43,000) 315-47000-611 Long Term Debt Interest 2,709 1,441 1,892 495 495 - (495) 315-47000-620 Fiscal Agent s Fees - 500 - 500 - - (500) TOTAL FUND 315 EXPENDITURES 45,709 44,941 44,892 43,995 43,495 - (43,995) 45,709 44,941 44,892 43,995 43,495 (43,995) NET REVENUE OVER EXPENDITURES 1,857 4,055 664 1,675 (21,413) - PRELIMINARY BUDGET 10/7/2020 Page 30 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget FUND 317 - 2017 EQUIPMENT CERTIFICATE FUND R 317-31000 Washington City. Tax Settlement 37,884 37,418 34,791 36,695 17,742 35,909 (786) R 317-36210 Interest Income - - - - - - - R 317-39200 Interfund Operating Transfer - - - - - - - TOTAL FUND 317 REVENUE 37,884 37,418 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 32,000 32,000 - E 317-47000-611 Long Term Debt Interest 3,921 3,136 3,328 2,448 2,544 1,728 (720) E 317-47000-620 Fiscal Agent s Fees - 500 - 500 - 495 (5) TOTAL FUND 317 EXPENDITURES 35,921 35,636 35,328 34,948 34,544 34,223 (725) NET REVENUE OVER EXPENDITURES 1,963 1,782 (537) 1,747 (16,802) 1,686 (61) FUND 318 - 2018 GO STREET RECONSTRUCTION FUND R 318-31000 Washington City. Tax Settlement - 346,120 321,820 343,534 166,101 341,456 (2,078) R 318-36210 Interest Income - - - - - - - R 318-39200 Interfund Operating Transfer - - - - - - - TOTAL FUND 318 REVENUE - 346,120 321,820 343,534 166,101 341,456 (2,078) E 318-47000-304 Legal Services - - - - - - - E 318-47000-601 Long Term Debt Principal - 155,000 155,000 215,000 - 220,000 5,000 E 318-47000-611 Long Term Debt Interest - 173,638 173,738 111,175 55,588 104,725 (6,450) E 318-47000-620 Fiscal Agent s Fees - 1,000 495 1,000 495 495 (505) - TOTAL FUND 318 EXPENDITURES - 329,638 329,233 327,175 56,083 325,220 (1,955) NET REVENUE OVER EXPENDITURES - 16,482 (7,413) 16,359 110,018 16,236 PRELIMINARY BUDGET 10/7/2020 Page 31 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget FUND 401 - GENERAL CAPITAL FUND R 401-31000 Washington City. Tax Settlement - - - - - 100,000 100,000 R 401-31951 Special Assessments Principal - - 77 - - - - R 401-31952 SA Penalties & Interest - - 34 - - - - R 401-33422 Other State Grants & Aids 27,867 90,000 37,874 - - - - R 401-33640 Other Grants 5,188 21,000 37,000 - - - - R 401-36100 Special Assessments - - 35 - - - - R 401-36210 Interest Income 4,837 2,000 12,751 2,000 - 500 (1,500) R 401-36230 Donations 7,493 16,000 21,500 - - - - R 401-39101 Sales of General Fixed Assets - - - - - - - R 401-39200 Interfund Operating Transfer 403,500 541,962 550,602 3,000 - 3,000 - TOTAL FUND 401 REVENUE 448,884 670,962 659,873 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 - - - - - 15,000 15,000 E 401-45180-530 Community Center Capital - - - - - - - E 401-48000-101 Regular Wages & Salaries - 2,000 - - - - - Discontinued E 401-48000-303 Engineering Fees 20,206 127,000 104,822 - - - - 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 9,350 - - - - - - E 401-48000-520 Capital Improvements to Bldgs.89,350 63,000 35,045 285,000 - - (285,000) E 401-48000-530 Capital Imp Other Than Bldgs.5,785 32,200 29,314 145,000 3,596 47,000 (98,000) 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 100,000 - - - 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 224,691 224,200 173,914 430,000 30,085 587,000 157,000 NET REVENUE OVER EXPENDITURES 224,193 446,762 485,959 (425,000) (30,085) (483,500) PRELIMINARY BUDGET 10/7/2020 Page 32 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 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 - 38,720 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 1,650 1,600 - 1,600 - R 404-34780 Park Dedication Fees 12,000 6,000 3,000 6,000 - 6,000 - R 404-36210 Interest Income 853 - 2,600 - - - - R 404-36230 Donations 1,269 500 1,595 - 802 - - R 404-36260 Sale of Equipment - - - - - - - R 404-39101 Sales of General Fixed Assets - 140,000 140,000 - - - - R 404-39203 Transfer from Other Funds 100,000 - - - - - - TOTAL 404 FUND REVENUE 115,772 186,820 158,145 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 - 1,200 - 1,240 - - (1,240) " E 404-48000-121 PERA Coord. Employer Contribu.- 100 90 100 - - (100) " E 404-48000-122 FICA Employer Contribution - 100 92 100 - - (100) " E 404-48000-126 MEDICARE Employer Contribution - - - - - - - " E 404-48000-210 Operating Supplies 181 800 - 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 466 520 223 540 - - (540) E 404-48000-384 Refuse/Garbage Disposal 765 800 867 820 464 - (820) E 404-48000-510 Capital Outlay-Land - - - - - - - E 404-48000-512 Easement Acquisition - - - - - - - E 404-48000-520 Capital Improvements to Bldgs.- 1,672 1,137 - - - - E 404-48000-530 Capital Impr Other Than Bldgs.- 98,720 21,513 78,000 19,950 40,585 (37,415) E 404-48000-560 Furniture and Fixtures - 3,328 - - - - - E 404-48000-710 Residual Equity Transfers - 100,000 100,000 - - - - E 404-48000-720 Operating Transfers - - 3,000 - - 1,440 1,440 Ballfield Labor Expense to be transferred to General Fund TOTAL FUND 404 EXPENDITURES 1,412 207,240 128,122 81,620 22,514 42,025 (39,595) NET REVENUE OVER EXPENDITURES 114,360 (20,420) 30,023 (11,840) (3,956) (13,840) PRELIMINARY BUDGET 10/7/2020 Page 33 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget FUND 406 EQUIPMENT CAPITAL FUND R 406-31000 Washington City. Tax Settlement 30,000 30,000 27,894 30,000 14,505 130,000 100,000 R 406-36210 Interest Income 3,212 1,000 4,376 1,000 - 1,000 - R 406-36230 Donations 9,540 - - - - - - R 406-36250 Misc. Refund - - - - - - - R 406-36260 Sale of Equipment 14,300 10,000 500 10,000 13,500 7,000 (3,000) R 406-39200 Interfund Operating Transfer - - - - - - - R 406-39350 Certificate of Indebtedness - - - - - - - TOTAL 406 FUND REVENUE 57,052 41,000 32,770 41,000 28,005 138,000 97,000 - - E 406-48500-304 Legal Services - - - - - - - E 406-48500-319 Other Services 400 - - - - - - E 406-48500-340 Advertising - - - - - - - E 406-48500-540 Heavy Machinery Capital 140,658 30,000 32,455 256,000 93,498 - (256,000) E 406-48500-550 Motor Vehicles Capital 116,819 43,000 43,506 - - 52,500 52,500 E 406-48500-560 Furniture and Fixtures - - - - - - - E 406-48500-570 Office Equipment - - - - - - - E 406-48500-720 Operating Transfers - - - - - - - TOTAL FUND 406 EXPENDITURES 257,877 73,000 75,961 256,000 93,498 52,500 (203,500) - NET REVENUE OVER EXPENDITURES (200,826) (32,000) (43,192) (215,000) (65,493) 85,500 FUND 408 LOCAL ROAD IMPROVEMENT FUND R 408-31000 Washington City. Tax Settlement 725,050 378,930 352,326 381,516 184,466 438,539 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 12,708 1,000 23,740 10,000 - - (10,000) R 408-39203 Transfer from Other Funds 3,842,638 - - - - - - R 408-39310 Proceeds-Gen Obligation Bond - - - - - - - R 408-36250 Misc. Refund - - - - - - - TOTAL 408 FUND REVENUE 4,580,396 379,930 376,759 391,516 184,466 438,539 47,023 - - E 408-43100-303 Engineering Fees 420,212 50,000 72,644 50,000 35,554 - (50,000) E 408-43100-530 Capital Impr Other Than Bldgs.4,252,062 318,290 15,174 587,000 355,305 845,000 258,000 E 408-43100-720 Operating Transfers - - - - - - - TOTAL FUND 408 EXPENDITURES 4,672,273 368,290 87,818 637,000 390,859 845,000 208,000 - NET REVENUE OVER EXPENDITURES (91,877) 11,640 288,942 (245,484) (206,393) (406,461) FUND 602 SEWER - BIG MARINE FUND R 602-31951 Special Assessments Principal - 4,000 - 500 - - (500) R 602-31952 SA Penalties & Interest 475 400 777 100 387 200 100 R 602-33422 Other State Grants & Aids 138 - 35 - 16,990 - - 2020 Revenue was a FEMA reimbursement + $30,173 rec'd Sept. 2020 R 602-34401 Sewer User Fees & Hookup 85,518 86,300 81,238 90,615 36,053 88,045 (2,570) R 602-36100 Special Assessments 136 - 4,047 - - - - R 602-36210 Interest Income 770 200 3,226 200 - 700 500 R 602-36250 Misc. Refund - - - - 550 - - R 602-39200 Interfund Tranfers In - - - - - 10,000 10,000 PRELIMINARY BUDGET 10/7/2020 Page 34 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget TOTAL 602 REVENUE 87,037 90,900 89,322 91,415 53,980 98,945 7,530 Fund 602 EXPENSES E 602-43210-101 Regular Wages & Salaries 18,911 17,200 17,996 20,200 8,122 20,000 (200) E 602-43210-102 OT Regular Wages 687 - 1,354 1,600 21 - (1,600) " E 602-43210-120 Pension Expense 975 - (2,714) 1,000 - - (1,000) " E 602-43210-121 PERA Coord. Employer Contribu.1,451 1,300 1,444 1,600 610 1,500 (100) " E 602-43210-122 FICA Employer Contribution 1,153 1,100 1,131 1,300 468 1,200 (100) " E 602-43210-126 MEDICARE Employer Contribution 270 300 265 400 114 300 (100) " E 602-43210-131 Employer Paid Health 145 - - 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 710 700 585 700 854 455 (245) " E 602-43210-200 Office Supplies 100 200 134 200 - 200 - E 602-43210-210 Operating Supplies 905 550 642 800 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 536 550 20 550 - 550 - E 602-43210-303 Engineering Fees 1,267 20,000 18,522 6,000 9,049 8,000 2,000 E 602-43210-304 Legal Services - - - - - - - E 602-43210-308 Other Professional Services 1,110 1,725 2,456 2,000 1,282 2,200 200 PACE testing E 602-43210-309 Software Support & Maintenance 1,154 1,400 1,439 1,200 - 1,200 - SCADA computer system E 602-43210-311 Contract Permit Inspections - - - - - - - E 602-43210-317 Employee Training 339 1,200 351 1,200 508 1,400 200 E 602-43210-321 Telephone 2,100 2,000 2,290 2,100 1,182 2,100 - SCADA caller E 602-43210-322 Postage 200 450 200 450 247 550 100 E 602-43210-331 Travel Expenses 33 100 156 225 - 200 (25) E 602-43210-334 Licenses & Permits 709 1,000 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 772 900 841 1,000 1,052 1,100 100 E 602-43210-381 Utilities-Electric & Gas 1,879 2,300 2,209 2,500 1,031 2,500 - E 602-43210-385 Sewer Pumping & Maintenance 9,357 8,000 7,243 9,000 9,270 9,000 - E 602-43210-386 Operation & Maintenance 2,313 5,000 4,434 5,000 1,419 5,000 - E 602-43210-404 Repair Machinery/Equipment 10,326 16,000 4,746 16,000 430 16,000 - E 602-43210-413 Equipment Rental - 350 - 350 - 350 - E 602-43210-420 Depreciation Expense 39,632 49,700 39,630 49,700 - 51,200 1,500 E 602-43210-438 Misc. Contractual 1,376 5,500 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 98,412 137,525 118,013 135,575 139,468 167,005 31,430 NET REVENUE OVER EXPENDITURES (11,375) (46,625) (28,690) (44,160) (85,488) (68,061) FUND 612 SEWER - UPTOWN FUND R 612-31000 Washington Cty. Tax Settlement - - - - - - - R 612-33422 Other State Grants & Aids 48 - 11 - - - - R 612-34105 Sale of Maps and Publications - - - - - - - R 612-34401 Sewer User Fees & Hookup 21,347 20,800 20,535 21,800 3,585 23,000.00 1,200 R 612-36210 Interest Income 49 - - - - - - R 612-36250 Misc. Refund - - - - - - - R 612-39203 Transfer from Other Funds - - - - - - - TOTAL 612 REVENUE 21,444 20,800 20,546 21,800 3,585 23,000 1,200 Fund 612 EXPENSES E 612-43210-101 Regular Wages & Salaries 6,466 7,500 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 385 - (1,623) 400 - - (400) " E 612-43210-121 PERA Coord. Employer Contribu.485 600 390 550 194 700 150 " E 612-43210-122 FICA Employer Contribution 379 500 306 300 148 500 200 " PRELIMINARY BUDGET 10/7/2020 Page 35 of 45 PRELIMINARY BUDGET 10/7/2020 Actual Budget Actual Budget Actual Proposed dif over PY Type Code Discription 2018 2019 2019 2020 7/31/2020 2021 Budget Line-Item Budget E 612-43210-126 MEDICARE Employer Contribution 89 100 71 100 36 100 - " E 612-43210-131 Employer Paid Health 46 - - - - - - " E 612-43210-134 Employer Paid Life - - - - - - - " E 612-43210-135 Employer Paid Disability - - - - - - - " E 612-43210-151 Worker s Comp Insurance Prem 273 300 251 400 95 235 (165) " E 612-43210-200 Office Supplies 4 75 8 100 - 100 - Office staff pulls from when needed for billing, notices E 612-43210-210 Operating Supplies 1,285 150 117 175 - 200 25 E 612-43210-221 Equipment Parts - - 133 - - 200 200 E 612-43210-240 Small Tools and Minor Equip 37 - - - - - - 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 104 - 319 350 217 400 50 PACE testing E 612-43210-309 Software Support & Maintenance 80 125 80 100 - - (100) E 612-43210-311 Contract Permit Inspections - - - - - - - E 612-43210-317 Employee Training 125 700 76 300 114 350 50 E 612-43210-319 Other Services - - - - - - - E 612-43210-322 Postage - 45 - 45 - 45 - E 612-43210-334 Licenses & Permits 204 225 204 300 259 400 100 E 612-43210-351 Legal Notices Publishing - - - - - - - E 612-43210-353 Sales& Use Tax - - - - - - - E 612-43210-361 Liability/Property Ins 235 300 257 350 320 300 (50) E 612-43210-381 Utilities-Electric & Gas 1,567 2,000 2,088 2,100 955 1,700 (400) E 612-43210-385 Sewer Pumping & Maintenance - 600 1,000 1,200 - 1,200 - E 612-43210-386 Operation & Maintenance 191 600 126 600 - 600 - E 612-43210-404 Repair Machinery/Equipment 576 1,500 - 1,500 - 1,500 - Electrician if bad blower E 612-43210-420 Depreciation Expense 4,877 4,877 4,877 4,877 - 4,877 - E 612-43210-438 Misc. Contractual - 1,200 - 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 17,406 21,397 16,819 22,447 5,522 27,607 NET REVENUE OVER EXPENDITURES 4,038 (597) 3,727 (647) (1,937) (4,607) PRELIMINARY BUDGET 10/7/2020 Page 36 of 45 PRELIMINARY BUDGET 10/7/2020 Historical and Projected Capital Revenue and Expenses 2019 2020 7/31/2020 2021 2022 2023 2024 2025 Acct #Description Actual Budget Actual Projected Projected Projected Projected Projected NOTES Fund 401 - General Capital Improvement Fund 401-31000 Washington Cty. Tax Settlement - - - 100,000 150,000 200,000 150,000 150,000 401-31951 Special Assessments Principal 77 - - - - - - - 401-31952 SA Penalties & Interest 34 - - - - - - - 401-33422 Other State Grants & Aids 37,874 - - - 187,500 187,500 - - 2023 Bliss Stormwater 75% Grant Funded 401-33640 Other Grants 37,000 - - - - - 22,500 - 2023 Bliss Stormwater 12.5% Funding from CMSCWSD 401-36100 Special Assessments 35 - - - - - - - 401-36210 Interest Income 12,751 2,000 - 500 - - - - 401-36230 Donations 21,500 - - - - - - - 401-39101 Sales of General Fixed Assets - - - - - - - - 401-39200 Interfund Operating Transfer 550,602 3,000 - 3,000 3,000 3,000 603,000 3,500 Debt Repayment for Community Center LED Lighting Proj. TOTAL REVENUES 659,873 5,000 - 103,500 340,500 390,500 775,500 153,500 Fund 401 - General Capital Improvement Fund Bond Proceeds for Community Center - - - - - - 600,000 - - - - - - - 600,000 - Fund 401 - General Capital Improvement Fund 401-41000-520 Admin Capital Improvements to Bldgs - - 3,236 - - - - - 401-41000-530 Admin Capital Impr Other Than Bldgs - - - 250,000 169,950 175,000 180,300 - 2020-2021 DEED Broadband Expansion Grant Contribution 401-42200-520 Fire Capital Improvements to Bldgs - - - 180,000 100,000 - 48,000 - 2020 FD HVAC Replacement/Backup generator Grant Match 401-42200-530 Fire Capital Impr Other Than Bldgs - - - 75,000 - - 7,500 - 2019-Intr. Fund Loan Repayment to Gen Capital 401-43000-520 DPW Capital Improvements to Bldgs - - - - - - 150,000 - 2020 DPW/FD Parking Lot Repavement 401-43000-530 DPW Capital Impr Other Than Bldgs - - 5,553 10,000 105,000 105,000 35,000 35,000 401-43100-530 Streets/Roads Improvements - - - - - - - - Bliss Storm Water Management Project 401-45000-520 Park Capital Improvments to Buildings - - - - - 30,000 - - PROJECTED FUND REVENUES Projected Other Funding from Other Funds or Debt Projected Fund Expense PRELIMINARY BUDGET 10/7/2020 Page 37 of 45 PRELIMINARY BUDGET 10/7/2020 Historical and Projected Capital Revenue and Expenses 2019 2020 7/31/2020 2021 2022 2023 2024 2025 Acct #Description Actual Budget Actual Projected Projected Projected Projected Projected NOTES 401-45000-530 Park Capital Impr Other Than Bldgs - - - - - - - - 2021 Playground Equipment /2022 Arts & Heritage Amphitheater 401-45180-520 Community Center Building Improvements- - - 15,000 70,000 20,000 600,000 - 2021 Community Center Imrovements and HVAC Replacement 401-45180-530 Community Center Improvements Non-Buildings- - - - - - - - 2020 Community Center & Park Plan 401-48000-101 Regular Wages & Salaries - - - - - - - - 401-48000-303 General Engineering Fees 104,822 - - - - - - - 401-48000-308 Other General Professional Services - - - - - - - - 401-48000-312 General Planning Services - - - - - - - - 401-48000-435 Misc General Expenses 5,000 - - - - - - - 401-48000-438 Misc General Contractual - - - - - - - - 401-48000-520 Capital Improvments to Annex CC, Broadband, FD HVAC35,045 285,000 - - - - - - 401-48000-530 Non-building Improvements to Annex FD Gen & Lot29,314 145,000 3,596 47,000 - - - - 401-48000-540 Heavy Equipment Capital - - - - - - - - 401-48000-550 Motor Vehicle Capital - - - - - - - - 401-48000-560 Furniture and Fixtures - - - - - - - - 401-48000-570 Office Equipment - - - - - - - - 401-48000-720 Interfund Transfers Out*- - 17,700 10,000 37,500 57,500 - - TOTAL EXPENSES 174,180 430,000 138,542 587,000 482,450 387,500 1,020,800 35,000 PRELIMINARY BUDGET 10/7/2020 Page 38 of 45 PRELIMINARY BUDGET 10/7/2020 Historical and Projected Capital Revenue and Expenses 2019 2020 7/31/2020 2021 2022 2023 2024 2025 Acct #Description Actual Budget Actual Projected Projected Projected Projected Projected NOTES Fund 404- Park Capital Improvement Fund 404-31000 Property Tax Settlements - 30,000 14,505 10,000 20,000 30,000 30,000 30,000 Property Tax Levy 404-36210 Interest Income 2,600 - - - - - - - 404-33422 State Grants & Aids 4,300 9,680 3,250 10,585 10,585 - - - DNR Grant from restoration project at Lilleskogen Park 404-33640 Other Grants 5,000 22,500 - - 47,500 57,500 - - 2021 playground, 2022 shelter @ Lilleskogen, 2021 Erickson Playground 404-34730 Ballfield Ad Revenue 1,650 1,600 - 1,600 1,600 1,600 1,600 1,600 404-34780 Park Dedication Fees 3,000 6,000 - 6,000 6,000 6,000 6,000 6,000 $3,000 per new subdivided buildable parcel 404-36230 Donations 1,595 - 802 - - - - - 404-36260 Sale of Property - - - - - - - - Did the 2019 property sale get journaled to 404? 404-39101 Sales of General Fixed Assets 140,000 - - - - - - - 404-39203 Interfund Transfers In - - - - 37,500 57,500 - - Funds from 401 for playgrounds TOTAL REVENUES 158,145 69,780 18,557 28,185 123,185 152,600 37,600 37,600 Fund 404 - Park Capital Improvement Fund 401 General Capital Fund - - - 37,500 57,500 - - (Playground Equipment @ Comm. Ctr & Erikson Park) Transfer to 404 - - - 37,500 57,500 - - Fund 404 - Park Capital Improvement Fund (Multiple)Ballfield Operational/Maintenance Expenses2,472 3,620 - - - - - - Item to be moved to transfer out (operational expense) 404-48000-520 Capital Improvements to Bldgs 1,137 - - - 10,000 - - - Line Item Totals are derived from the Capital Outlay 404-48000-530 Capital Impr Other Than Bldgs 21,513 78,000 19,950 40,585 48,085 57,500 20,000 30,000 " 404-48000-560 Furniture and Fixtures - - - - - - - - " 404-48000-720 Interfund Transfers Out*103,000 - - 1,440 - - - - Ballfield Maintenace to General Fund TOTAL EXPENSES 128,122 81,620 19,950 42,025 58,085 57,500 20,000 30,000 *This line will be used toward transfers for maintenance & operational expenses which will come from the General Fund PROJECTED FUND REVENUES Projected Other Funding from Other Funds or Debt Projected Fund Expense PRELIMINARY BUDGET 10/7/2020 Page 39 of 45 PRELIMINARY BUDGET 10/7/2020 Historical and Projected Capital Revenue and Expenses 2019 2020 7/31/2020 2021 2022 2023 2024 2025 Acct #Description Actual Budget Actual Projected Projected Projected Projected Projected NOTES Fund 406 - Equipment Replacement Fund 406-31000 Washington Cty. Tax Settlement 27,894 30,000 14,505 130,000 30,000 30,000 30,000 30,000 406-36210 Interest Income 4,376 1,000 - 1,000 406-36230 Donations - - - 406-36250 Misc. Refund - - - 406-36260 Sale of Equipment 500 10,000 13,500 7,000 50,000 35,000 406-39200 Interfund Operating Transfer - - - - 406-39350 Certificate of Indebtedness - - - 291,000 531,000 Debt Certificates for 2022 equipment TOTAL REVENUES 32,770 41,000 28,005 138,000 371,000 596,000 30,000 30,000 Fund 406 - Equipment Replacement Fund 401 Certificates of Indebetedness - - - 291,000 531,000 700,000 - - - - 291,000 531,000 - 700,000 Fund 406 - Equipment Replacement Fund 406-48500-304 Legal Services - - - - - - - - 406-48500-319 Other Services - - - - - - - - 406-48500-340 Advertising - - - - - - - - 406-48500-540 Heavy Machinery Capital 32,455 256,000 93,498 - 206,000 475,000 60,000 - 406-48500-550 Motor Vehicles Capital 43,506 - - 52,500 85,000 56,000 - - 406-48500-560 Furniture and Fixtures - - - - - - - - 406-48500-570 Office Equipment - - - - - - - - 406-48500-720 Operating Transfers - - - - - - - TOTAL EXPENSES 75,961 256,000 93,498 52,500 291,000 531,000 60,000 - PROJECTED FUND REVENUES Projected Other Funding from Other Funds or Debt Projected Fund Expense PRELIMINARY BUDGET 10/7/2020 Page 40 of 45 PRELIMINARY BUDGET 10/7/2020 Historical and Projected Capital Revenue and Expenses 2019 2020 7/31/2020 2021 2022 2023 2024 2025 Acct #Description Actual Budget Actual Projected Projected Projected Projected Projected NOTES 49,585 Fund 408 - Local Road Improvement Fund 408-31000 Washington Cty. Tax Settlement 352,326 381,516 184,466 438,539 451,695 465,246 479,203 408-33422 Other State Grants & Aids - - - - - - - 408-34304 Reimbursement for Services - - - - - - - 408-36100 Special Assessments 693 - - - - - - 408-36210 Interest Income 23,740 10,000 - 408-36250 Misc. Refund - - - - - - - 408-39203 Transfer from Other Funds - - - - - - - 408-39310 Proceeds-Gen Obligation Bond - - - - - - - 2,500,000 TOTAL REVENUES 376,759 391,516 184,466 438,539 451,695 465,246 479,203 2,500,000 Fund 408 - Local Road Improvement Fund - - - - - - - - - Fund 408 - Local Road Improvement Fund 408-43100-303 Engineering Fees 72,644 50,000 35,554 - - - - - 408-43100-530 Capital Impr Other Than Bldgs 15,174 587,000 355,305 845,000 593,000 848,000 655,000 621,000 408-43100-720 Operating Transfers - - - - - - - - TOTAL EXPENSES 87,818 637,000 637,000 845,000 593,000 848,000 655,000 621,000 - PROJECTED FUND REVENUES Projected Fund Expense Projected Other Funding from Other Funds or Debt PRELIMINARY BUDGET 10/7/2020 Page 41 of 45 PRELIMINARY BUDGET 10/7/2020 Historical and Projected Capital Revenue and Expenses 2019 2020 7/31/2020 2021 2022 2023 2024 2025 Acct #Description Actual Budget Actual Projected Projected Projected Projected Projected NOTES 31000 Washington Cty. Tax Settlement 380,220 441,516 213,476 678,539 651,695 725,246 689,203 210,000 31951 Special Assessments Principal 77 - - - - - - - 31952 SA Penalties & Interest 34 - - - - - - - 33422 Other State Grants & Aids 42,174 9,680 3,250 10,585 198,085 187,500 - - 33640 Other Grants 42,000 22,500 - - 47,500 57,500 22,500 - 34304 Reimbursement for Services - - - - - - - - 34730 Ballfield Ad Revenue 1,650 1,600 - 1,600 1,600 1,600 1,600 1,600 34780 Park Dedication Fees 3,000 6,000 - 6,000 6,000 6,000 6,000 6,000 36100 Special Assessments 728 - - - - - - - 36210 Interest Income 40,867 13,000 - 1,500 - - - - 36230 Donations 23,095 - 802 - - - - - 36250 Misc. Refund - - - - - - - - 36260 Sale of Equipment 500 35,000 13,500 7,000 50,000 35,000 - - 39101 Sales of General Fixed Assets - - - - - - - - 39200 Interfund Operating Transfer 550,602 3,000 - 3,000 3,000 3,000 603,000 3,500 39203 Transfer from Other Funds - - - - 37,500 57,500 - - 39310 Proceeds-Gen Obligation Bond - - - - - - - 2,500,000 39350 Certificate of Indebtedness - - - - 291,000 531,000 - - TOTAL CAPITAL REVENUE Per Total Sum 1,084,947 532,296 231,028 708,224 1,286,380 1,604,346 1,322,303 2,721,100 401 General Capital Fund 174,180 430,000 138,542 587,000 482,450 387,500 1,020,800 35,000 - 404 Park Improvement Fund 128,122 81,620 19,950 42,025 58,085 57,500 20,000 30,000 - 406 Capital Equipment Fund 75,961 256,000 93,498 52,500 291,000 531,000 60,000 - - 408 Road Improvement Fund 87,818 637,000 637,000 845,000 593,000 848,000 655,000 621,000 - TOTAL 466,081 1,404,620 888,990 1,526,525 1,424,535 1,824,000 1,755,800 686,000 Dif 997,129 (104,704) (405,972) (136,776) 693,380 756,346 667,303 2,100,100 Revenue Totals Expense Totals PRELIMINARY BUDGET 10/7/2020 Page 42 of 45 PRELIMINARY BUDGET 10/7/2020 2019 2020 2021 2022 2023 2024 2025 Actual Budget Proposed Projected Projected Projected Projected Fund 401 - General Capital Improvement Fund Year-Start Fund Balance 1/1 582,386 1,046,994 913,452 429,952 288,002 291,002 45,702 Revenues 659,873 5,000 103,500 340,500 390,500 775,500 153,500 Expenses (173,914)(138,542)(587,000)(482,450)(387,500)(1,020,800)(35,000) Receivables (Payables) Profit (Loss)485,959 (133,542)(483,500)(141,950)3,000 (245,300)118,500 Year-End Cash Balance 12/31 1,046,994 913,452 429,952 288,002 291,002 45,702 164,202 Fund 404 - Park Improvement Fund Year-Start Fund Balance 1/1 118,614 151,637 165,097 170,332 248,492 340,007 318,107 Revenues 158,145 69,780 28,185 123,185 152,600 37,600 37,600 Expenses (128,122)(53,320)(19,950)(42,025)(58,085)(57,500)(20,000) Receivables (Payables)(3,000)(3,000)(3,000)(3,000)(3,000)(2,000)0 Profit (Loss)27,023 13,460 5,235 78,160 91,515 (21,900)17,600 Year-End Fund Balance 12/31 151,637 165,097 170,332 248,492 340,007 318,107 335,707 Fund 406 - Equipment Replacement Fund Year-Start Fund Balance 1/1 275,777 233,127 18,127 103,627 183,627 248,627 218,627 Revenues 32,770 41,000 138,000 371,000 596,000 30,000 30,000 Expenses (75,961)(256,000)(52,500)(291,000)(531,000)(60,000)0 Receivables (Payables) Profit (Loss)(43,192)(215,000)85,500 80,000 65,000 (30,000)30,000 Year-End Fund Balance 12/31 233,127 18,127 103,627 183,627 248,627 218,627 248,627 Fund 408 - Local Road Improvement Fund Year-Start Fund Balance 1/1 1,620,706 1,667,902 1,422,418 1,223,957 830,652 702,898 334,101 Revenues 376,759 391,516 438,539 451,695 465,246 479,203 2,500,000 Expenses (87,818)(637,000)(637,000)(845,000)(593,000)(848,000)(655,000) Receivables (Payables) Profit (Loss)288,942 (245,484)(198,461)(393,305)(127,754)(368,797)1,845,000 Year-End Fund Balance 12/31 1,667,902 1,422,418 1,223,957 830,652 702,898 334,101 2,179,101 TOTAL Capital YE Balances 3,099,660 2,519,094 1,927,868 1,550,773 1,582,533 916,537 2,927,637 (580,566) (591,226) (377,095) 31,761 (665,997) 2,011,100 Capital Fund Balance History and Projections Projected Cash Balance Sheet Projected Cash Balance Sheet Projected Cash Balance Sheet Projected Cash Balance Sheet PRELIMINARY BUDGET 10/7/2020 Page 43 of 45 PRELIMINARY BUDGET 10/7/2020 City of Scandia Capital Outlay Project No.Priority Dept.Project Discription Total Est. Cost 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 A-008 1 Administration Broadband Expansion 325,000.00 160,000.00 250,000.00 169,950.00 175,000.00 180,300.00 Administration Financial Management Plan 15,000.00 15,000.00 Fire Jaws of Life 12,000.00 12,000.00 F-001 2 Fire Fire Station HVAC Replacement 25,000.00 25,000.00 F-018 2 Fire Back-up Generator for Fire Hall 20,000.00 20,000.00 F-029 3 Fire 2nd Fire Station 180,000.00 180,000.00 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 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-033 2 Fire Thermo Cameras 8,000.00 8,000.00 F-034 2 Fire UTV/Trailer 28,000.00 28,000.00 PW-047 n/a Public Works Cold Storage Building 150,000.00 150,000.00 PW-048 1 Public Works Radio Replacement 10,000.00 10,000.00 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-032 2 Streets and Roads 2020 Local Road Improvement Project 587,000.00 400,000.00 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 Seal Coating Project 183,000.00 183,000.00 2 Streets and Roads 2026 Seal Coating Project 335,000.00 335,000.00 2 Streets and Roads 2025 Seal Coating Project 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 PR-052 3 Parks & Recreation Arts & Heritage Center Amphitheater 30,000.00 30,000.00 PR-043 3 Parks & Recreation Playground Equipment - Community Center Park 115,000.00 57,500.00 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 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 15,000.00 20,000.00 600,000.00 CC-011 3 Community Center Annex Roof Replacement 40,000.00 40,000.00 SW-001 1 Stormwater Layton Avenue N Segment Repair 47,000.00 47,000.00 PR-055 3 Parks & Recreation Lilleskogen Park Picnic Shelter 20,000.00 10,000.00 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-054 n/a Parks & Recreation Hay Lake Park Shelter - Sign 10,000.00 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-059 n/a Parks & Recreation Replacement ballfield for South Field 20,000.00 20,000.00 PR-020 3 Parks & Recreation Zamboni Replacement 45,000.00 16,700.00 PW-048 2 Public Works Bolins Lawnmower 9,000.00 9,000.00 F-014 3 Fire Tanker 5178 Replacement 250,000.00 250,000.00 PW-005 3 Public Works Kubota F3990 Tractor Mower w/Broom & Blower (303-09) 45,000.00 45,000.00 PW-006 1 Public Works Western Star Dump Truck/ Plow (Replace 201-17) 200,000.00 - 200,000.00 PW-007 2 Public Works Tiger Ditch Rear Mower Replacement 16,000.00 16,000.00 PRELIMINARY BUDGET 10/7/2020 Page 44 of 45 PRELIMINARY BUDGET 10/7/2020 City of Scandia Capital Outlay Project No.Priority Dept.Project Discription Total Est. Cost 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 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 Trailer (312)15,000.00 15,000.00 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)225,000.00 225,000.00 PW-040 3 Public Works Front End Loader 95,000.00 95,000.00 F-013 3 Fire Grass Rig 5175 Replacement 60,000.00 60,000.00 F-028 n/a Fire Fire Boat 25,000.00 25,000.00 PW-014 2 Public Works Pickup w/Plow Replacement 2011 Ford F250 (103-11)43,500.00 43,500.00 PW-022 2 Public Works One-Ton F-550 Work Truck 56,000.00 56,000.00 9,737,470.00 741,700.00 1,548,085.00 1,406,635.00 1,789,500.00 1,869,600.00 703,000.00 345,000.00 36,000.00 12,000.00 200,000.00 PRELIMINARY BUDGET 10/7/2020 Page 45 of 45