10.a&b 2021 City of Scandia Final Budget 12-15-20202021 Final Budget
2021 Comprhensive Annual
Budget
CITY OF SCANDIA
Presented: December 15, 2020
14727 209th Street North
Scandia, Minnesota 55073
651-433-2274
www.ci.scandia.mn.us or cityofscandia.com
With Supporting Documentation
2021 Final Budget 12/15/2020 Page 1 of 38
2021 Final Budget
Christine Maefsky, Mayor
Steve Kronmiller, City Council Member
Jerry Cusick, Council Member
Patti Ray, Council Member
Chris Ness, Council Member
Ken Cammilleri, Administrator
Colleen Firkus, Treasurer
Brenda Eklund, Clerk
CITY OF SCANDIA
2020
City Officials
2021 Final Budget 12/15/2020 Page 2 of 38
2021 Final Budget
DATE:December 15, 2020
TO:Honorable Mayor Christine Maefsky and City Council members
FROM:City Administrator Ken Cammilleri
RE:2021 City-Wide Budget Transmittal Letter
Changes in Total Taxable Market Value and Adjusted Net Tax Capacities
Percent Change in Tax Capacity or City-wide Taxable Value
2018 0.033
2019 0.073
2020 0.079
2021 Estimated 0.073
Total Amount of New Value Per Year
2018 206919
2019 492565
2020 573791
2021 Estimated 572973
The Scandia's population count in the 2010 census was 3,934. The 2019 estimates from the Metropolitan Council place the
count at 4,054 for a estimated population increase of 120 persons. The 2010 Census indicated 1,498 households, and the 2019
Met Council estimate includes an increase of 33 households for a total of 1,531.
The City of Scandia Staff is pleased to submit the 2021 proposed Comprehensive Annual Budget and property tax levy for your
consideration of final approval on December 15, 2020. This 2021 budget reflects the Council’s property tax levy and budget
discussions throughout 2020. When approved, this budget will be the basis for the final 2021 property tax levy to be certified to
Washington County in December 2020. The County will then use the certified property tax levy for final 2021 property tax
calculations.
Condition Changes
The City utilizes a line-item budgeting process to forecast future year revenues and expenditures. This process utilities different
categories of expenses in order to estimate total costs and revenues necessary to sustain them. The process utilizes a
combination of historical costs and newer cost estimates. The budget process accounts for economic conditions, timing of
revenue, and other constraints. The ultimate goal of this process is to identify a tax levy needed to sustain City operations and
long-term expenses such as capital improvements or purchases while being mindful of financial impacts on the community.
2021 Final Budget 12/15/2020 Page 3 of 38
2021 Final Budget
December 15, 2020
2021 City-Wide Budget Transmittal Letter
Page 2 of 4
As presented on the previous page, the City's Net Tax Capacity has seen steady growth over the last half decade. This
growth in capacity allows the city to distribute the cost of its levy over more value, which results in a lower tax rate overall.
2020 Payable 2021 % Change
General Fund $1,484,700 $1,381,700 -7.5%
Debt Service Funds $498,730 $445,585 -11.9%
General Capital Improvement Fund $0 $100,000 100.0%
Park Improvement Fund $30,000 $10,000 -200.0%
Equipment Replacement Fund $30,000 $130,000 76.9%
Local Road Improvement Fund $381,516 $438,539 13.0%
Economic Development Authority Fund $5,000 $5,000 0.0%
TOTAL PROPERTY TAX LEVY $2,429,946 $2,510,824 3.2%
The Property Tax Rates 2020 2021
Yearly City Property Tax Rate 33.509%30.509%-3.0%
The included in this packet is a summary general find and all other fund revenue and expenses.
Utility Rates
The Uptown Sewer is in the most stable financial position. However, it like its Big Marine Lake counterpart lacks fund reserves from
infrastructural improvements. For this reason a 5% Increase is proposed to base consumption rates. Base rates will increase from
$83.33 per quarter in 2020 to $87.50 per quarter in 2021. the consumption rates will go from $43.43 per 1,000 gallons in 2020 to
$49.80 per 1,000 gallons in 2021. In practice the average increase per quarter is $9.29 and the median increase is $6.83 per quarter.
The Big Marine Sewer Fund (formerly known as the 201 Sewer Fund) faces significant challenges. The system on the eastside of Big
Marine Lake, known as Anderson/Erikson is meeting its yearly flow limits, but is more frequently exceeding daily capacity limits.
This is a clear indicator that the system is at capacity and is unable to accommidate greater yeararound density of use. This system
and the system serving the westside of Big Marine Lake, Bliss, both have distribution networks, are at the end of their engineered
lifespans. Service mains are also undersized to today's standards and Inflow and Infiltration remain ongoing issues. However, the
most significant challenge facing this untility is the Bliss system's nitrate compliance issue. Pending direction from the Minnesota
Polution Control Authority who licenses the operation of this system to the City, a mandate could require substancial modifications.
Cost estimates of such improvements, if required, are close to $900,000.
As a result of the mounting capital needs the Big Marine Sewer Utility will also require a significant rate increase to ensure funds are
being placed asside for the utilities deferred capital needs. Unlike the Uptown Utility, the Big Marine Sewer Utility does not meter for
user consuption and only charges a quarterly fee. It is recommended that a 7% increase to this fee be persued in ordered to maintain
cashflow and ensure available monies are available for capital needs. The 2020 rate of $209.71 will increase to $224.39 per quarter.
This is a difference of $14.68 quarter over prior year.
PURPOSE 2019 Payable 2020
The General Fund Budget reflects the revenues and expenditures developed from the City’s service needs, trend analysis, the annual
goal setting session, joint work sessions with the City Council and Staff, and City Council discussions. The expenditure levels are
focused on maintaining the City’s current level of services and to address capital, maintenance, or special project needs.
The Property Tax Levies
The City expects to compete a utility rate study early next year to more strongly forecast both utility's long-term financial needs.
These findings will be incorporated into future budgeting processes and will be fundamental to future utility rates.
2021 Final Budget 12/15/2020 Page 4 of 38
2021 Final Budget
December 15, 2020
2021 City-Wide Budget Transmittal Letter
Page 3 of 4
PROJECTED GENERAL EXPENDITURES
Percent
2020 Proposed 2021 Change
General Government 561,600$ 547,934$ -2%
Public Safety 437,014$ 412,238$ -6%
Public Works 690,700$ 658,253$ -5%
Capital Outlay -$ 14,400$ 0%
Culture and Recreation 124,100$ 144,897$ 17%
Transfers to other funds 3,000$ 280,000$ 9233%
Total Expenditures 1,816,414 2,057,722 13%
Budget
General Government
27%
Public Safety
20%
Public Works
32%
Capital Outlay
1%
Culture and
Recreation
7%
Transfers to other
funds
13%
2021 Budgeted General Expenditures
2021 Final Budget 12/15/2020 Page 5 of 38
2021 Final Budget
December 15, 2020
2021 City-Wide Budget Transmittal Letter
Page 4 of 4
PROJECTED GENERAL REVENUE SOURCES
Percent
2020 Proposed 2021 Change
Taxes 1,502,700$ 1,398,700$ -7%
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$ 17,900$ 258%
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 1,674,940 -7%
Budget
Taxes
84%
Special assessments
0%
Intergovernmental revenue
4%
Licenses and permits
6%
Charges for services
4%
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
2021 Final Budget 12/15/2020 Page 6 of 38
BUDGET WORKBOOK 10/27/2020
Total Tax Levy:$2,510,824 Tax Rate:30.506%Change in Rate over PY Tax Rate:-3%
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 $3.05 -$0.10 $305.06 -$9.60 $762.65 -$23.99 $1,187.33 -$37.35 $1,220.24 -$38.38 $1,525.30 -$47.98
1.25%Class 1a Homestead Over $500k $3,431.93 -$107.95
0.50%Class 2a Agricultural Land first $1.5Mil $1.53 -$0.05 $152.53 -$4.80 $381.33 -$11.99 $593.66 -$18.67 $610.12 -$19.19 $762.65 -$23.99 $1,525.30 -$47.98
0.65%Class 2c Managed Forest Land $1.98 -$0.06 $198.29 -$6.24 $495.72 -$15.59 $771.76 -$24.28 $793.16 -$24.95 $991.45 -$31.19 $1,982.89 -$62.37
1.50%Class 3a Commercial-Industrial, Utility first $150k $4.58 -$0.14 $457.59 -$14.39
2.00%Class 3a Commercial-Industrial, Utility over $150k $1,296.51 -$40.78 $2,145.86 -$67.50 $2,211.69 -$69.57 $2,821.81 -$88.76 $5,872.41 -$184.72
* Average property value for the City of Scandia
How do I make since of this table?
What does this table not include?
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.
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.
Estimated Impacts on Tax Bills
2021 Estimated Tax Rate Impacts
$1000 of Value $100,000 of Value $250,000 of Value $389,211 of Value*$400,000 of Value $500,000 of Value $1,000,000 of Value
BUDGET WORKBOOK 10/27/2020 7 of 38
BUDGET WORKBOOK 10/27/2020
YTD Actual Percent
FUND 101 2018 2019 7/31/2020 2020
2021
(Proposed)Change
REVENUE
Taxes 1,350,146 1,410,578 801,059 1,502,700 1,398,700 -7%(1)
Special assessments - - - - - 0%
Intergovernmental revenue 106,721 65,079 6,983 62,100 62,900 1%
Licenses and permits 297,174 150,876 73,264 133,900 108,400 -19%(2)
Charges for services 59,962 66,980 52,403 73,100 58,600 -20%(3)
Fines & Forfeitures 9,517 7,831 3,760 9,000 8,100 -10%(4)
Interest earnings 12,560 21,631 31,797 5,000 17,900 258%(4)
Refunds and reimbursements 507 6,853 366 500 500 0%
Donations 9,325 3,714 9,364 3,000 5,000 67%(4)
Grants 11,732 7,980 8,000 12,400 12,000 -3%
Miscellaneous revenue 8,881 1,656 - 5,500 1,400 -75%(4)
Transfers from Other funds - - 17,700 - 1,440 0%
TOTAL REVENUES 1,866,525 1,743,179 1,004,697 1,807,200 1,674,940 -7%
EXPENDITURES
City Council 18,904 29,536 9,297 21,000 19,982 -5%
City Administration 313,936 340,026 220,254 381,400 387,272 2%(5)
Elections 5,467 830 2,489 6,400 1,030 -84%(6)
Planning & Building Inspection 160,672 126,170 53,203 131,400 118,050 -10%
Assessor 22,483 21,200 11,975 21,400 21,600 1%
Animal Control - - 936 1,800 2,000 11%(7)
Police Protection 136,077 135,946 69,739 139,100 147,460 6%
Fire Protection 226,039 274,281 125,800 296,114 262,778 -11%
Street Department 517,136 625,911 296,851 690,700 658,253 -5%
Capital Outlay 9,291 - 332 - 14,400 0%
Parks and Playgrounds 65,851 73,053 49,990 77,600 88,397 14%(8)
Recreation/Education/Social 42,063 47,469 21,841 46,500 56,500 22%(9)
Miscellaneous expense - - - - - 0%
Transfer out 423,500 444,962 - 3,000 280,000 0%
TOTAL EXPENDITURES 1,941,420 2,119,384 862,707 1,816,414 2,057,722 13%
NET REVENUE OVER
(UNDER) EXPENSE (74,895)$ (376,205)$ 141,990$ (9,214)$ (382,782)$
EXPLANATION OF CHANGE
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9) Redistribution of employee compensation
Redistribution of employee compensation / increased hours for office asst.
Proposed Property Taxes are the same as 2020. The increase is the result including revenues
related to fiscal disparities.
Estimated 19% drop in permit revenue for 2021 due to Covid-19
Adjusted estimate for 2021
Proposed increase to office asst. hours/adjustment to P.T. Benefits
Estimated 21% drop in charges for service for 2021 due to Covid-19
SUMMARY BUDGET - GENERAL FUND
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 30, 2020
AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
STATEMENT OF REVENUES AND EXPENDITURES -
No election in 2021
New estimate for animal control services
Actual Budget
BUDGET WORKBOOK 10/27/2020 Page 8 of 38
2021 Final Budget
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 10,692 103,000 9,000 38,000 322%(3)
Total Operating Expenses 98,412 118,013 139,468 135,575 167,005
OPERATING INCOME (12,145) (31,917) (86,038) (44,360) (78,761) 78%
NON-OPERATING REVENUES (EXPENSES)
Interest expense - - - - -
Interest Earnings 770 3,226 - 200 700
Refunds and reimbursements - - 550 - -
Total Non-Operating Revenues (Expenses)770 3,226 550 200 700 250%
INCOME BEFORE TRANSFERS (11,375) (28,691) (85,488) (44,160) (78,061) 77%
Transfer out - - - - -
Transfer in - - - - 10,000 100%(4)
CHANGE IN NET POSITION (11,375) (28,691) (85,488) (44,160) (68,061) 54%
BEG. NET POSITION 88,588 77,213 48,522 48,522 4,362 -91%
ENDING NET POSITION 77,213 48,522 (36,966) 4,362 (63,698) -1560%(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
2021 Final Budget 12/15/2020 Page 9 of 38
2021 Final Budget
YTD Actual Percent
FUND 612 2018 2019 7/31/2020 2020 2021 Change
OPERATING REVENUES
Special assessments - - - - -
Grants 48 11 - - -
Charges for services 21,347 20,535 3,585 21,800 23,000 6%(1)
Miscellaneous - - - - -
21,395 20,546 3,585 21,800 23,000 6%
OPERATING EXPENSES
Operations and maintenance 12,529 9,302 5,522 16,370 17,530 7%(2)
Depreciation 4,877 4,877 - 4,877 4,877
Capital Outlay - - - 1,200 5,200 333%(3)
Total Operating Expenses 17,406 14,179 5,522 22,447 27,607 23%
OPERATING INCOME 3,989 6,367 (1,937) (647) (4,607) 612%
NON-OPERATING REVENUES (EXPENSES)
Interest expense - - - - -
Interest Earnings 49 - - - -
Refunds and reimbursements - - - - -
Total Non-Operating Revenues (Expenses)49 - - - -
INCOME BEFORE TRANSFERS 4,038 6,367 (1,937) (647) (4,607) 612%
Transfer out - 2,640 - - - 0%
Transfer in - - - - - 0%
CHANGE IN NET POSITION 4,038 9,007 (1,937) (647) (4,607) 612%(4)
BEG. NET POSITION - 4,038 13,045 13,045 12,398 -5%
ENDING NET POSITION 4,038 13,045 11,108 12,398 7,791 -37%
EXPLANATION OF CHANGE
(1)
(2) Increase due to labor costs.
(3)
(4) Budgets of utilities have not included depreciation expenses in the process of setting revenues.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - SEWER FUND 612 UPTOWN
Includes a 5% recommended increase $4.17 per quarter to $87.50 from $83.33.
Purchase of drainfield blower
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020
AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
Actual Budget
2021 Final Budget 12/15/2020 Page 10 of 38
2021 Final Budget
YTD Actual
2018 2019 5/30/2020 2020 2021
EDA - Fund 225
REVENUES
Taxes 800 4,649 2,418 5,000 5,000 0%
Grants 6,474 7,892 - - - -
Interest earnings 203 300 - - - -
Transfers In 20,000 - - - - -
TOTAL REVENUES 27,477 12,841 2,418 5,000 5,000 0%
EXPENSES
Economic Development 15,909 10,949 325 800 750 -6%
Miscellaneous - - - - 1,150 -
Transfer out - - - - - -
TOTAL EXPENSES 15,909 10,949 325 800 1,900 138%
11,568 1,892 2,093 4,200 3,100 -26%
EXPLANATION OF CHANGE
YTD Actual
2018 2019 5/30/2020 2020 2021
Cable TV - Fund 226
REVENUES
Interest earnings 5 65 - - - -
Charges for Service 9,465 18,321 9,622 18,000 16,500 -8%
Transfer in - - - - - -
TOTAL REVENUES 9,471 18,386 9,622 18,000 16,500 -8%
EXPENSES
Miscellaneous 4,319 18,668 3,081 8,920 10,500 18%
Transfer out - - - - - -
TOTAL EXPENSES 4,319 18,668 3,081 8,920 10,500 18%
5,152 (281) 6,541 9,080 6,000 -34%
EXPLANATION OF CHANGE
Actual Budget
No Major changes compared to prior yeaer budget.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - ECOMOMIC DEVELOPMENT AUTHORITY FUND
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31,
2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
CHANGE IN NET POSITION
Actual Budget
No Major changes compared to prior yeaer budget.
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - CABLE TVFUND
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31,
2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
CHANGE IN NET POSITION
2021 Final Budget 12/15/2020 Page 11 of 38
2021 Final Budget
Fund YTD Actual Percent
401 2018 2019 7/31/2020 2020 2021 Change
REVENUES
Taxes - 146 - - 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 - 3,000 200,000 6567%
TOTAL REVENUES 448,884 659,873 - 5,000 300,500
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 224,193 485,959 (30,085) (425,000) (286,500) -33%
EXPLANATION OF CHANGE
(1)
(2)
(3) Fire Dept Radio Replacement for $75k
(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.
2021 Final Budget 12/15/2020 Page 12 of 38
2021 Final Budget
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 32,180 10,585 -67%(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 69,780 28,185 -60%
EXPENSES
Miscellaneous 1,412 2,472 2,564 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 22,514 81,620 42,025
CHANGE IN NET POSITION 114,360 30,023 (3,957) (11,840) (13,840) 17%
EXPLANATION OF CHANGE
(1)
(2)
(3) Ballfield Ad Revenue and Park Dedication Fees
(4) $5k park planning, $10k trails, $20k park signs, $10585 DNR Grant, $5k Settlers'
Monument
SUMMARY BUDGET - PARK CAPITAL FUND
STATEMENT OF REVENUES AND EXPENDITURES -
Lower levy from $30k to $10k
DNR Prairie Restoration Grant at Lilleskogen Park
Actual Budget
ACTUAL FOR YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY
31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
2021 Final Budget 12/15/2020 Page 13 of 38
2021 Final Budget
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 7,000 -30%
Transfer in - - - - - 100%
TOTAL REVENUES 57,052 32,270 28,005 41,000 138,000 237%
EXPENSES
Miscellaneous 400 - - - - 0%
Capital Equipment 257,477 75,961 93,498 256,000 52,500 -79%(2)
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) 85,500 -140%
EXPLANATION OF CHANGE
(1)
(2)
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 - - - 80,000
TOTAL REVENUES 4,580,396 376,759 184,466 391,516 518,539 32%
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) (326,461) 33%
EXPLANATION OF CHANGE
(1) $57k increase to road improvement levy.
(2)
STATEMENT OF REVENUES AND EXPENDITURES -
Actual Budget
Actual Budget
$130k levy
Only a PW Pickup is scheduled for replacement on 2021.
SUMMARY BUDGET - EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - LOCAL ROAD IMPROVEMENT FUND
ACTUAL FOR YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY
31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
ACTUAL FOR YEARS ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE
JULY 31, 2020 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
The 2021 Road Project has a higher cost estimate than 2020. Project to include 220th
Street N and Peabody Trail N
2021 Final Budget 12/15/2020 Page 14 of 38
2021 Final Budget
313 - GO EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2013 FUND
Fund 313 YTD Actual
2018 2019 7/31/2020 2020 2021
REVENUE
Taxes 66,752$ 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 4,575 7,995 3,420 6,060 4,500
Transfer Out - - - - -
TOTAL EXPENDITURES 60,070 63,490 63,915 66,560 64,995
NET REVENUE OVER
(UNDER) EXPENSE 6,682$ 495$ (28,701)$ 6,271$ 3,225$
317 EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2017 FUND
Fund 317 YTD Actual
2018 2019 7/31/2020 2020 2021
REVENUE
Taxes 37,884$ 34,791$ 17,742$ 36,695$ 35,909$
Special Assessments - - - - -
Interest Earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES 37,884 34,791 17,742 36,695 35,909
EXPENDITURES
Miscellaneous - - - 500 495
Principal 32,000 32,000 32,000 32,000 32,000
Interest Expense 3,921 3,328 2,544 2,448 1,728
Transfer Out - - - - -
TOTAL EXPENDITURES 35,921 35,328 34,544 34,948 34,223
NET REVENUE OVER
(UNDER) EXPENSE 1,963$ (537)$ (16,802)$ 1,747$ 1,686$
Actual Budget
Actual Budget
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - DEBT SERVICE FUNDS
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND
BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
2021 Final Budget 12/15/2020 Page 15 of 38
2021 Final Budget
GO 2018 STREET RECONSTRUCTION FUND
Fund 318 YTD Actual
2018 2019 7/31/2020 2020 2021
REVENUE
Taxes - 321,820 166,101 343,534 341,456
Special Assessments - - - - -
Interest Earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES - 321,820 166,101 343,534 341,456
EXPENDITURES
Miscellaneous - 495 495 1,000 495
Principal - 155,000 55,588 215,000 220,000
Interest Expense - 173,738 - 111,175 104,725
Transfer Out - - - - -
TOTAL EXPENDITURES - 329,233 56,083 327,175 325,220
NET REVENUE OVER
(UNDER) EXPENSE -$ (7,413)$ 110,018$ 16,359$ 16,236$
Actual Budget
ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2018 AND 2019, PERIOD TO DATE JULY 31, 2020 AND
BUDGET FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2021
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - DEBT SERVICE FUNDS CONTINUED
2021 Final Budget 12/15/2020 Page 16 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
FUND 101 GENERAL FUND
General Revenues
R 101-31000 Washington Cty. Tax Settlement 1,203,540 1,248,332 1,484,700 717,886 1,381,700 (103,000) Total General Fund Tax Levy
R 101-31040 Fiscal Disparities 118,734 127,249 - 72,366 - estimate of equalization of disparities distributed by the State from the area wide mill rate
R 101-31701 Gravel Taxes 27,234 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 6,613 6,000 5,104 6,000 - Share set by State of MN
R 101-31900 Penalties & Interest Delinquent Tax (268) 308 2,000 590 1,000 (1,000) Outstanding Property Tax with Interest
R 101-32150 Utility Permits - 1,800 1,500 1,800 1,800 300 Right-of-Way or Work in the Road permit fee revenues $150 per permit
R 101-32180 Tobacco and Liquor Licenses 7,393 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 3,965 3,800 1,525 2,900 (900) (Zoning, Grading, special events, driveways)
R 101-32210 Building Permits 287,111 136,474 120,000 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 13,834 10,000 - 13,000 3,000 Anticipating similar aid from 2019
R 101-33420 Fire Relief State PERA 33,324 34,426 35,300 - 33,700 (1,600) Anticipating similar aid from 2019
R 101-33422 Other State Grants & Aids 11,867 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 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 7,980 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 - 4,000 (500) Previously anticipated obtaining grants for turnout gear for 2019 & 2020
R 101-34102 Legal Services - 7,246 200 - - (200) To Eliminate Line- Formerly Expense related to legal services for permit review
R 101-34103 Zoning and Planning 2,800 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 20 200 80 - (200) $20 per search required at property closing
R 101-34109 Water Usage 177 208 300 - 200 (100) Revenue for Uptown City-Owned Well (ELEM and Gammelgarden)
R 101-34201 Impound Fees 200 - 200 - 200 - Collected fees for Dog Impoundment
R 101-34202 Fire Protection Services 34,771 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 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 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 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 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 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 21,631 5,000 31,797 17,900 12,900 Allocation of interest earnings on interest bearing accounts and investments
R 101-36230 Donations 9,325 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 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 1,743,179 1,807,200 1,004,697 1,674,940 (132,260)
Line-Item Budget
2021 Final Budget 12/15/2020 Page 17 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
EXPENDITURES
DEPT. 41000 FINANCE AND ADMINISTRATION
E 101-41000-101 Regular Wages & Salaries 135,454 137,668 164,000 85,571 171,900 7,900 Includes proposed move of office assistant from 980hrs (23hrs/w) to1664hrs (32hrs/week)
E 101-41000-121 PERA Coord. Employer Contribu.10,313 9,743 12,100 6,413 12,900 800 "
E 101-41000-122 FICA Employer Contribution 8,532 8,542 10,200 5,260 10,700 500 "
E 101-41000-126 MEDICARE Employer Contribution 1,984 1,988 2,400 1,292 2,500 100 "
E 101-41000-131 Employer Paid Health 20,549 17,207 28,900 11,496 22,800 (6,100) "
E 101-41000-132 Dental Insurance - - - - 1,800 1,800 New
E 101-41000-134 Employer Paid Life 576 496 600 336 400 (200) "
E 101-41000-135 Employer Paid Disability 1,159 746 1,100 353 700 (400) "
E 101-41000-151 Worker s Comp Insurance Prem 852 871 1,000 1,179 1,578 578
E 101-41000-200 Office Supplies 1,019 1,002 1,000 373 1,000 -
E 101-41000-203 Printed Forms & Papers 1,843 1,844 1,800 603 1,800 -
E 101-41000-210 Operating Supplies 706 775 600 815 700 100
E 101-41000-301 Auditing and Accounting Services 18,510 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 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 1,048 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 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 581 265 800 272 300 (500) For online activities
E 101-41000-317 Employee Training - - 500 - 500 -
E 101-41000-319 Other Services 826 1,402 800 505 1,100 300 Continuing Disclosure Services, Financial Advising, and Accounting Advising (AEM)
E 101-41000-321 Telephone 2,484 2,571 2,600 1,612 2,600 -
E 101-41000-322 Postage 1,602 2,180 2,300 926 2,300 -
E 101-41000-331 Travel Expenses 1,171 1,052 1,500 55 1,200 (300)
E 101-41000-351 Legal Notices Publishing 968 923 2,000 834 2,000 - Newspaper Publications for budget, public hearings, and other required postings
E 101-41000-361 Liability/Property Ins 2,720 2,953 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 2,062 3,300 967 2,800 (500) Copy and Postage Machine Expenses; new flat bed scanner
E 101-41000-430 Recycling 27,846 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 5,843 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 - 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 29,080 6,000 4,815 4,500 (1,500) codification Development Code; 2019:$20,000 to codify development code
E 101-41000-439 Refunds Issued - - - 1,395 - -
E 101-41000-560 Furniture and Fixtures - 125 - - - -
E 101-41000-570 Office Equipment - 2,337 7,000 8,106 4,000 (3,000) Purchase of computer replacement for office
TOTAL DEPT. 41000 FINANCE AND ADMINISTRATION 313,936 340,026 381,400 220,254 387,272 5,872
2021 Final Budget 12/15/2020 Page 18 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 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 17,585 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 244 528 300 (145) 300 -
E 101-41110-127 PERA Defined 842 795 1,000 314 600 (400)
E 101-41110-151 Worker s Comp Insurance Prem 57 65 100 71 82 (18)
E 101-41110-308 Other Professional Services - 8,625 - - - - 2019 was recodifcation of ordinances
E 101-41110-316 Conferences & Seminars 764 734 1,000 109 - (1,000)
E 101-41110-331 Travel Expenses 158 508 300 - 300 -
E 101-41110-560 Furniture and Fixtures - 593 - - - -
E 101-41110-570 Office Equipment - - 600 - - (600)
TOTAL DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL 18,904 29,536 21,000 9,297 19,982 (1,018)
DEPT. 41410 ELECTIONS
E 101-41410-199 Election Judge 4,018 - 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 - 500 146 200 (300)
E 101-41410-351 Legal Notices Publishing 113 - 200 14 - (200)
E 101-41410-413 Equipment Rental 830 830 900 830 830 (70) Equipment maintenance charges from Washington County
TOTAL DEPT. 41410 ELECTIONS 5,467 830 6,400 2,489 1,030 (5,370)
1,116
DEPT. 41910 PLANNING AND BUILDING
E 101-41910-101 Regular Wages & Salaries 16,928 13,932 18,100 9,982 18,200 100 Share of Administrator wages and benefits
E 101-41910-121 PERA Coord. Employer Contribu.1,270 897 1,400 748 1,400 - "
E 101-41910-122 FICA Employer Contribution 1,050 864 1,100 614 1,100 - "
E 101-41910-126 MEDICARE Employer Contribution 245 202 300 151 300 - "
E 101-41910-131 Employer Paid Health 2,083 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 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 41,608 40,000 7,243 35,600 (4,400)
E 101-41910-313 Committee & Commission Reimbur 4,950 4,450 5,200 2,350 5,200 - PC meeting stipend $250/commissioner $300/Chair per quarter
E 101-41910-316 Conferences & Seminars - 165 500 - 50 (450) Anticipated no attendance in 2021 due to Covid-19, $50 for APA MN Chapter Membership
E 101-41910-319 Other Services 1,901 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 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 160,672 126,170 131,400 53,203 118,050 (13,350)
-
DEPT. 41950 Assessor -
E 101-41950-300 Assessor 22,483 21,200 21,400 11,975 21,600 200 Assessor contract w/PAUSZEK, INC. (Patrick Poshek)
TOTAL DEPT. 41950 Assessor 22,483 21,200 21,400 11,975 21,600 200
2021 Final Budget 12/15/2020 Page 19 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
DEPT. 42100 POLICE SERVICES
E 101-42100-318 Police Contract 135,768 135,636 138,800 69,377 147,100 8,300 Washington County Sheriff's Department Service Agreement
E 101-42100-319 Other Services 309 309 300 361 360 60 Code Red Notification Service
TOTAL DEPT. 42100 POLICE SERVICES 136,077 135,946 139,100 69,739 147,460 8,360
DEPT. 42200 FIRE DEPARTMENT
E 101-42200-101 Regular Wages & Salaries 89,869 99,517 117,100 46,273 95,000 (22,100) Includes Officers pay and fire fighter call out @4,800hrs for the year
E 101-42200-121 PERA Coord. Employer Contribu.- 12,754 7,300 3,425 3,800 (3,500) "
E 101-42200-122 FICA Employer Contribution 5,459 6,118 7,700 1,669 5,900 (1,800) "
E 101-42200-126 MEDICARE Employer Contribution 1,337 1,463 1,800 797 1,400 (400) "
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 8,063 9,200 8,297 10,738 1,538
E 101-42200-200 Office Supplies 220 452 400 294 400 - Paper, toner, pens
E 101-42200-203 Printed Forms & Papers 285 309 300 64 150 (150) Medical reports, CO alarm reports
E 101-42200-209 Medical Supplies 1,448 1,025 2,700 1,443 2,500 (200)
E 101-42200-210 Operating Supplies 6,453 7,903 8,000 3,374 8,000 -
E 101-42200-211 Cleaning Supplies 36 45 100 - 100 -
E 101-42200-212 Fuel 2,619 2,674 2,500 1,082 2,500 - Estimate based on past history
E 101-42200-217 Uniforms & Safety Equipment 9,192 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 1,328 878 3,500 - 3,000 (500)
E 101-42200-222 Tires - 961 - - - -
E 101-42200-223 Structure Repair & Supplies 1,789 1,246 1,400 15 1,400 -
E 101-42200-240 Small Tools and Minor Equip 9,974 9,043 8,414 15,400 8,500 86
E 101-42200-305 Medical Services 1,580 2,552 4,200 4,085 4,400 200 Fit testing $3200, Medical direction $1200
E 101-42200-306 Personal Testing & Recruit - 2,861 2,500 602 2,500 - Hope to recruit 3-4 new members in 2021
E 101-42200-309 Software Support & Maintenance 9,602 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 2,420 6,900 4,500 3,000 (3,900) EMT Refresher $2,200, No EMT class this year, Out-sourced training
E 101-42200-316 Conferences & Seminars - 235 300 - 300 - 2020 pandemic canceled most seminars
E 101-42200-317 Employee Training 6,920 11,715 8,000 - 8,000 - Part of this is covered by state funding
E 101-42200-319 Other Services 528 70 500 - 500 - Fire extinguishers
E 101-42200-321 Telephone 1,298 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 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 1,224 2,500 - 2,000 (500) 2020 pandemic canceled most schools
E 101-42200-334 Licenses & Permits 65 20 400 - 200 (200)
E 101-42200-340 Advertising - - - - - -
E 101-42200-361 Liability/Property Ins 6,489 7,316 7,100 7,786 6,600 (500)
E 101-42200-381 Utilities-Electric & Gas 6,136 7,967 7,500 4,496 4,000 (3,500)
E 101-42200-384 Refuse/Garbage Disposal 1,147 873 800 433 850 50
E 101-42200-385 Sewer Pumping & Maintenance 781 745 700 - 700 -
E 101-42200-401 Building Maintenance/Repairs 4,246 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 15,775 8,000 2,059 8,000 -
2021 Final Budget 12/15/2020 Page 20 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 101-42200-407 Well Repair & Maintenance - - 100 135 140 40 Annual back flow preventer annual
E 101-42200-433 Dues and Subscriptions 522 714 1,000 1,036 1,000 - IamResponding $850
E 101-42200-438 Misc. Contractual 2,270 2,715 3,500 1,605 3,500 - Siren Maintenance $1,605, Compressor $750, Lucas $1,100
E 101-42200-440 Events 1,213 935 800 - 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 420 390 500 - 500 - Replace some meeting room chairs
E 101-42200-570 Office Equipment 315 1,216 900 1,483 900 - New copy machine $600
TOTAL DEPT. 42200 FIRE DEPARTMENT 226,039 274,281 296,114 125,800 262,778 (33,336)
DEPT 42700 ANIMAL CONTROL
E 101-42700-314 Animal Control - - 1,800 936 2,000 200 Officer and Impoundment Costs - Companion Animal Control $150/m retainer
TOTAL DEPT. 42700 ANIMAL CONTROL - - 1,800 936 2,000 200
DEPT 43000 PUBLIC WORKS
E 101-43000-101 Regular Wages & Salaries 169,912 191,769 186,800 103,234 211,600 24,800 Share of Director/Labor Wages for Public Works
E 101-43000-102 OT Regular Wages 7,314 8,941 6,500 3,423 - (6,500) "
E 101-43000-104 Temporary Employee Wages 1,835 2,891 2,600 1,034 1,700 (900) "
E 101-43000-121 PERA Coord. Employer Contribu.13,295 15,056 14,700 7,989 15,900 1,200 "
E 101-43000-122 FICA Employer Contribution 10,441 11,837 12,000 6,132 13,100 1,100 "
E 101-43000-126 MEDICARE Employer Contribution 2,434 2,787 2,800 1,563 3,100 300 "
E 101-43000-131 Employer Paid Health 49,340 56,525 70,000 36,491 53,500 (16,500) "
E 101-43000-132 Dental Insurance - - - - 1,200 1,200 New
E 101-43000-134 Employer Paid Life 816 1,011 1,000 412 500 (500) "
E 101-43000-135 Employer Paid Disability 2,225 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 13,467 15,400 14,397 18,403 3,003 "
E 101-43000-200 Office Supplies 191 261 600 100 600 -
E 101-43000-210 Operating Supplies 7,619 8,736 8,500 3,679 8,700 200
E 101-43000-212 Fuel 16,849 19,775 26,000 6,830 21,000 (5,000)
E 101-43000-217 Uniforms & Safety Equipment 730 844 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 12,913 8,000 5,311 9,200 1,200
E 101-43000-222 Tires 5,285 5,866 7,000 7,456 6,500 (500) F550 tires before winter, Skid tires
E 101-43000-223 Structure Repair & Supplies 384 102 1,800 1,044 2,100 300 Roof, windows, door locks, eelctrical \ plumbing fixtures
E 101-43000-224 Materials for Road Maintenance 10,953 11,113 20,000 5,024 15,000 (5,000) signs, posts, asphalt, shouldering
E 101-43000-228 Gravel 2,714 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 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 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 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 10 1,000 229 1,200 200 New employee screening and MNDOT Comm. dirver testing
E 101-43000-309 Software Support & Maintenance 3,604 536 1,700 1,735 1,700 -
E 101-43000-317 Employee Training 502 830 1,500 - 1,500 - Milage, sign up costs, St. Cloud Equip Expo.
E 101-43000-319 Other Services 1,956 3,308 4,200 1,936 12,000 7,800 Tree removal in ROW, Ditching
E 101-43000-321 Telephone 3,329 3,350 3,700 1,805 4,000 300
2021 Final Budget 12/15/2020 Page 21 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 101-43000-331 Travel Expenses 358 2,214 1,000 - 1,000 -
E 101-43000-334 Licenses & Permits 128 21 300 173 350 50
E 101-43000-361 Liability/Property Ins 9,513 10,584 11,600 11,506 11,800 200
E 101-43000-365 Insurance Claims 1,000 - 2,000 - 2,000 -
E 101-43000-381 Utilities-Electric & Gas 4,317 5,592 6,500 2,996 3,200 (3,300)
E 101-43000-384 Refuse/Garbage Disposal 663 652 800 364 800 -
E 101-43000-385 Sewer Pumping & Maintenance 781 745 900 - 1,200 300 Holding tank - 4-5 X per year
E 101-43000-387 Street Light Utilities 9,857 6,100 6,100 3,374 6,200 100
E 101-43000-401 Building Maintenance/Repairs 4,443 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 23,929 12,000 5,397 12,000 - 6410 JD tractor, Tandem - tire rotation, tire siping
E 101-43000-405 Contractual Road Maint/Repair 73,748 116,324 145,000 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 365 197 3,500 204 3,500 - Chipper during winter
E 101-43000-417 Uniform Rental 941 933 1,000 472 1,000 - Cinta's
E 101-43000-433 Dues and Subscriptions - - 200 - - (200)
E 101-43000-438 Misc. Contractual 27,347 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 - 1,093 - 190 500 500 New printer, scanner - 11.5 x 17
TOTAL DEPT 43000 PUBLIC WORKS 524,133 625,911 690,700 296,851 658,253 (32,447)
DEPT. 45000 PARKS AND RECREATION
E 101-45000-101 Regular Wages & Salaries 25,966 19,705 18,900 14,088 20,400 1,500
E 101-45000-104 Temporary Employee Wages 10,362 10,453 13,800 10,266 14,400 600 "
E 101-45000-121 PERA Coord. Employer Contribu.1,948 1,478 2,100 1,055 1,500 (600) "
E 101-45000-122 FICA Employer Contribution 2,138 1,803 1,800 1,459 2,300 500 "
E 101-45000-126 MEDICARE Employer Contribution 510 428 400 356 500 100 "
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 1,456 1,600 1,298 1,847 247 "
E 101-45000-200 Office Supplies - - 100 45 100 -
E 101-45000-203 Printed Forms & Papers 415 - 400 - 400 -
E 101-45000-210 Operating Supplies 579 1,582 1,800 301 1,800 -
E 101-45000-212 Fuel 628 152 1,200 347 1,200 -
E 101-45000-221 Equipment Parts 95 678 1,700 1,286 1,500 (200)
E 101-45000-223 Structure Repair & Supplies 889 1,982 4,000 2,244 4,000 -
E 101-45000-240 Small Tools and Minor Equip 100 272 500 250 500 -
E 101-45000-312 Planning Services - - - - - -
E 101-45000-313 Committee & Commission Reimbur 840 1,140 1,400 540 1,400 -
E 101-45000-319 Other Services 3,850 4,952 3,500 1,370 3,500 -
E 101-45000-322 Postage 195 - 500 - 250 (250)
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Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 101-45000-340 Advertising 234 220 500 155 500 -
E 101-45000-353 Sales& Use Tax 3 3 - - - -
E 101-45000-361 Liability/Property Ins 5,764 6,298 6,300 7,367 5,100 (1,200)
E 101-45000-381 Utilities-Electric & Gas 3,074 3,692 3,600 2,481 3,800 200
E 101-45000-384 Refuse/Garbage Disposal 1,608 1,576 1,600 1,119 1,700 100
E 101-45000-385 Sewer Pumping & Maintenance 416 1,937 1,200 247 500 (700)
E 101-45000-401 Building Maintenance/Repairs 259 3,260 1,200 583 1,200 -
E 101-45000-403 Improvements Other Than Bldgs - - - 673 - -
E 101-45000-404 Repair Machinery/Equipment 417 189 1,200 622 1,200 -
E 101-45000-406 Grounds Care - - 700 - 700 - Plant replacements - MNDOT, City Hall, W.H., W.E. ballfield, City signs
E 101-45000-438 Misc. Contractual 3,784 8,933 4,400 273 4,000 (400)
E 101-45000-439 Refunds Issued - - - - - -
E 101-45000-440 Events 585 865 1,200 1,567 2,500 1,300
E 101-45000-490 Financial Assistance - - 2,000 - 2,000 - Program supplimental for those who can't afford classes or programs offered
E 101-45000-530 Capital Impr Other Than Bldgs - - - 332 2,400 2,400 Rink board and fencing improvements
TOTAL DEPT. 45000 PARKS AND RECREATION 65,851 73,053 77,600 50,322 90,797 13,197
DEPT. 45180 COMMUNITY CENTER
E 101-45180-101 Regular Wages & Salaries 5,542 3,338 5,700 1,557 13,800 8,100 Includes PW Worker Allocation
E 101-45180-104 Temporary Employee Wages - - 800 - 700 (100) "
E 101-45180-121 PERA Coord. Employer Contribu.407 233 300 117 1,000 700 "
E 101-45180-122 FICA Employer Contribution 319 184 300 90 900 600 "
E 101-45180-126 MEDICARE Employer Contribution 76 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 64 338 100 14 - (100) "
E 101-45180-210 Operating Supplies 3,390 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 397 686 1,000 1,366 2,000 1,000 toilet and sink parts, kitchen repairs
E 101-45180-334 Licenses & Permits 839 750 900 764 800 (100)
E 101-45180-361 Liability/Property Ins 2,459 2,699 2,800 3,080 2,300 (500)
E 101-45180-381 Utilities-Electric & Gas 9,122 11,700 11,000 4,841 7,000 (4,000)
E 101-45180-384 Refuse/Garbage Disposal 1,835 1,841 1,700 747 1,800 100
E 101-45180-385 Sewer Pumping & Maintenance 3,774 5,433 4,200 1,290 3,500 (700)
E 101-45180-401 Building Maintenance/Repairs 10,926 14,294 10,500 4,924 10,500 -
E 101-45180-404 Repair Machinery/Equipment 300 989 1,200 200 1,200 -
E 101-45180-406 Grounds Care 102 - 800 - 400 (400) Plant/ flower replacement, spraying,
E 101-45180-407 Well Repair & Maintenance 147 1,845 600 - 600 - RPZ testing - annual
E 101-45180-438 Misc. Contractual 2,365 250 500 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 47,469 46,500 21,841 68,500 22,000
2021 Final Budget 12/15/2020 Page 23 of 38
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Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
DEPT. TRANSFER OUT49360 INTERFUND TRANSFERS OUT
E 101-49360-720 Interfund Transfers Out 423,500 444,962 3,000 - 280,000 277,000 $200K to General Capital Fund for internet expansion $80k to road maintenance
Comm Ctr LED lighting savings 101 to 401
TOTAL DEPT. 49360 INTERFUND TRANSFERS OUT 423,500 444,962 3,000 - 280,000 277,000 Excess Fund balance transfer to capital
TOTAL FUND 101 GENERAL FUND EXPENDITURES 1,941,420 2,119,384 1,816,414 862,707 2,057,722 241,308
NET REVENUE OVER EXPENSE (74,895) (376,205) (9,214) 141,990 (382,782)
FUND 225 EDA
R 225-31000 Washington City. Tax Settlement 800 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 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 11,795 252 800 325 250 (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 10,949 800 325 1,900 1,100
NET REVENUE OVER EXPENSES 11,568 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 14,633 14,000 7,755 13,100 (900)
R 226-38051 PEG Fees 2,097 3,688 4,000 1,867 3,400 (600)
R 226-39203 Transfer In - - - - - -
-
TOTAL FUND 226 REVENUE 9,471 18,386 18,000 9,622 16,500 (1,500)
-
-
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Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
-
E 226-41950-240 Small Tools and Minor Equip 300 - - - - -
E 226-41950-309 Software Support & Maintenance 1,719 1,603 2,000 1,701 3,500 1,500 Boxcast of meetings
E 226-41950-438 Misc. Contractual 2,300 5,290 6,920 1,380 7,000 80 Cost of Filming of Meetings by LACTV
E 226-41950-570 Office Equipment - 11,775 - - - -
E 226-41950-720 Transfer Out - - - - - -
TOTAL FUND 226 EXPENDITURES 4,319 18,668 8,920 3,081 10,500 1,580
NET REVENUE OVER EXPENDITURES 5,152 (281) 9,080 6,541 6,000
FUND 313 - 2013 EQUIPMENT CERTIFICATE FUND
R 313-31000 Washington City. Tax Settlement 66,752 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 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 60,000 60,000 60,000 -
E 313-47000-611 Long Term Debt Interest 4,575 7,995 6,060 3,420 4,500 (1,560)
E 313-47000-620 Fiscal Agent s Fees 495 495 500 495 495 (5)
-
TOTAL FUND 313 EXPENDITURES 60,070 63,490 66,560 63,915 64,995 (1,565)
NET REVENUE OVER EXPENDITURES 6,682 495 6,271 (28,701) 3,225
2021 Final Budget 12/15/2020 Page 25 of 38
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Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 315 - 2015 EQUIPMENT CERTIFICATE FUND
315-31000 Washington City. Tax Settlement 47,566 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 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)
315-47000-611 Long Term Debt Interest 2,709 1,892 495 495 - (495)
315-47000-620 Fiscal Agent s Fees - - 500 - - (500)
TOTAL FUND 315 EXPENDITURES 45,709 44,892 43,995 43,495 - (43,995)
NET REVENUE OVER EXPENDITURES 1,857 664 1,675 (21,413) -
FUND 317 - 2017 EQUIPMENT CERTIFICATE FUND
R 317-31000 Washington City. Tax Settlement 37,884 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 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 -
E 317-47000-611 Long Term Debt Interest 3,921 3,328 2,448 2,544 1,728 (720)
E 317-47000-620 Fiscal Agent s Fees - - 500 - 495 (5)
TOTAL FUND 317 EXPENDITURES 35,921 35,328 34,948 34,544 34,223 (725)
NET REVENUE OVER EXPENDITURES 1,963 (537) 1,747 (16,802) 1,686 (61)
2021 Final Budget 12/15/2020 Page 26 of 38
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Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 318 - 2018 GO STREET RECONSTRUCTION FUND
R 318-31000 Washington City. Tax Settlement - 321,820 343,534 166,101 341,456 (2,078)
R 318-36210 Interest Income - - - - - -
R 318-39200 Interfund Operating Transfer - - - - - -
TOTAL FUND 318 REVENUE - 321,820 343,534 166,101 341,456 (2,078)
E 318-47000-304 Legal Services - - - - - -
E 318-47000-601 Long Term Debt Principal - 155,000 215,000 - 220,000 5,000
E 318-47000-611 Long Term Debt Interest - 173,738 111,175 55,588 104,725 (6,450)
E 318-47000-620 Fiscal Agent s Fees - 495 1,000 495 495 (505)
-
TOTAL FUND 318 EXPENDITURES - 329,233 327,175 56,083 325,220 (1,955)
NET REVENUE OVER EXPENDITURES - (7,413) 16,359 110,018 16,236
FUND 401 - GENERAL CAPITAL FUND
R 401-31000 Washington City. Tax Settlement - - - - 100,000 100,000
R 401-31951 Special Assessments Principal - 77 - - - -
R 401-31952 SA Penalties & Interest - 34 - - - -
R 401-33422 Other State Grants & Aids 27,867 37,874 - - - -
R 401-33640 Other Grants 5,188 37,000 - - - -
R 401-36100 Special Assessments - 35 - - - -
R 401-36210 Interest Income 4,837 12,751 2,000 - 500 (1,500)
R 401-36230 Donations 7,493 21,500 - - - -
R 401-39101 Sales of General Fixed Assets - - - - - -
R 401-39200 Interfund Operating Transfer 403,500 550,602 3,000 - 200,000 197,000 Excess Funds from General Fund
TOTAL FUND 401 REVENUE 448,884 659,873 5,000 - 300,500 295,500
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
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Line-Item Budget
E 401-45180-530 Community Center Capital - - - - - -
E 401-48000-101 Regular Wages & Salaries - - - - - - Discontinued
E 401-48000-303 Engineering Fees 20,206 104,822 - - - -
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 35,045 285,000 - - (285,000)
E 401-48000-530 Capital Imp Other Than Bldgs.5,785 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 224,691 173,914 430,000 30,085 587,000 157,000
NET REVENUE OVER EXPENDITURES 224,193 485,959 (425,000) (30,085) (286,500)
FUND 402 ROAD CAPITAL FUND
R 402-31000 Washington City. Tax Settlement - - - - - Propose Combining Fund with General Capital Fund 401
R 402-33422 Other State Grants & Aids - - - - -
R 402-33640 Other Grants - - - - -
R 402-36210 Interest Income 7,018 - - - -
R 402-39310 Proceeds-Gen Obligation Bond 3,847,771 - - - -
R 402-39200 Interfund Operating Transfer - - - - -
-
TOTAL 402 FUND REVENUE 3,854,789 - - - -
E 402-48000-303 Engineering Fees - - - - -
E 402-48000-304 Legal Services - - - - -
E 402-48000-307 Debt Issuance Fees 30,465 - - - -
E 402-48000-530 Capital Impr Other Than Bldgs.- - - - -
E 402-48000-720 Operating Transfers 3,824,324 - - - -
TOTAL FUND 402 EXPENDITURES 3,854,789 - - - -
NET REVENUE OVER EXPENDITURES - - - - -
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Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 404 PARK CAPITAL FUND
R 404-31000 Washington City. Tax Settlement - - 30,000 14,505 10,000 (20,000)
R 404-33422 Other State Grants & Aids - 4,300 9,680 3,250 10,585 905 2019-2021 DNR Prairie Restoration Grant
R 404-33640 Other Grants - 5,000 22,500 - - (22,500) 2020 Anticipated but not applied for grant for playgrounds
R 404-34730 Ballfield Ad Revenue 1,650 1,650 1,600 - 1,600 -
R 404-34780 Park Dedication Fees 12,000 3,000 6,000 - 6,000 -
R 404-36210 Interest Income 853 2,600 - - - -
R 404-36230 Donations 1,269 1,595 - 802 - -
R 404-36260 Sale of Equipment - - - - - -
R 404-39101 Sales of General Fixed Assets - 140,000 - - - -
R 404-39203 Transfer from Other Funds 100,000 - - - - -
TOTAL 404 FUND REVENUE 115,772 158,145 69,780 18,557 28,185 (41,595)
E 404-48000-101 Regular Wages & Salaries - 1,200 - - - - Discontinued
E 404-48000-104 Temporary Employee Wages - - 1,240 - - (1,240) "
E 404-48000-121 PERA Coord. Employer Contribu.- 90 100 - - (100) "
E 404-48000-122 FICA Employer Contribution - 92 100 - - (100) "
E 404-48000-126 MEDICARE Employer Contribution - - - - - - "
E 404-48000-210 Operating Supplies 181 - 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 466 223 540 - - (540)
E 404-48000-384 Refuse/Garbage Disposal 765 867 820 464 - (820)
E 404-48000-510 Capital Outlay-Land - - - - - -
E 404-48000-512 Easement Acquisition - - - - - -
E 404-48000-520 Capital Improvements to Bldgs.- 1,137 - - - -
E 404-48000-530 Capital Impr Other Than Bldgs.- 21,513 78,000 19,950 40,585 (37,415)
E 404-48000-560 Furniture and Fixtures - - - - - -
E 404-48000-710 Residual Equity Transfers - 100,000 - - - -
E 404-48000-720 Operating Transfers - 3,000 - - 1,440 1,440 Ballfield Labor Expense to be transferred to General Fund
TOTAL FUND 404 EXPENDITURES 1,412 128,122 81,620 22,514 42,025 (39,595)
NET REVENUE OVER EXPENDITURES 114,360 30,023 (11,840) (3,956) (13,840)
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Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
FUND 406 EQUIPMENT CAPITAL FUND
R 406-31000 Washington City. Tax Settlement 30,000 27,894 30,000 14,505 130,000 100,000
R 406-36210 Interest Income 3,212 4,376 1,000 - 1,000 -
R 406-36230 Donations 9,540 - - - - -
R 406-36250 Misc. Refund - - - - - -
R 406-36260 Sale of Equipment 14,300 500 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 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 32,455 256,000 93,498 - (256,000)
E 406-48500-550 Motor Vehicles Capital 116,819 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 75,961 256,000 93,498 52,500 (203,500)
-
NET REVENUE OVER EXPENDITURES (200,826) (43,192) (215,000) (65,493) 85,500
FUND 408 LOCAL ROAD IMPROVEMENT FUND
R 408-31000 Washington City. Tax Settlement 725,050 352,326 381,516 184,466 438,539 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 23,740 10,000 - - (10,000)
R 408-39203 Transfer from Other Funds 3,842,638 - - - 80,000 80,000 From General Fund Excess Funds
R 408-39310 Proceeds-Gen Obligation Bond - - - - - -
R 408-36250 Misc. Refund - - - - - -
TOTAL 408 FUND REVENUE 4,580,396 376,759 391,516 184,466 518,539 127,023
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Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 408-43100-303 Engineering Fees 420,212 72,644 50,000 35,554 - (50,000)
E 408-43100-530 Capital Impr Other Than Bldgs.4,252,062 15,174 587,000 355,305 845,000 258,000
E 408-43100-720 Operating Transfers - - - - - -
TOTAL FUND 408 EXPENDITURES 4,672,273 87,818 637,000 390,859 845,000 208,000
4,672,273 87,818 637,000 390,859 (637,000)
-
NET REVENUE OVER EXPENDITURES (91,877) 288,942 (245,484) (206,393) (326,461)
FUND 602 SEWER - BIG MARINE FUND
R 602-31951 Special Assessments Principal - - 500 - - (500)
R 602-31952 SA Penalties & Interest 475 777 100 387 200 100
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 81,238 90,615 36,053 88,045 (2,570)
R 602-36100 Special Assessments 136 4,047 - - - -
R 602-36210 Interest Income 770 3,226 200 - 700 500
R 602-36250 Misc. Refund - - - 550 - -
R 602-39200 Interfund Tranfers In - - - - 10,000 10,000
TOTAL 602 REVENUE 87,037 89,322 91,415 53,980 98,945 7,530
Fund 602 EXPENSES
E 602-43210-101 Regular Wages & Salaries 18,911 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 1,444 1,600 610 1,500 (100) "
E 602-43210-122 FICA Employer Contribution 1,153 1,131 1,300 468 1,200 (100) "
E 602-43210-126 MEDICARE Employer Contribution 270 265 400 114 300 (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 710 585 700 854 455 (245) "
E 602-43210-200 Office Supplies 100 134 200 - 200 -
E 602-43210-210 Operating Supplies 905 642 800 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 20 550 - 550 -
E 602-43210-303 Engineering Fees 1,267 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 2,456 2,000 1,282 2,200 200 PACE testing
E 602-43210-309 Software Support & Maintenance 1,154 1,439 1,200 - 1,200 - SCADA computer system
E 602-43210-311 Contract Permit Inspections - - - - - -
E 602-43210-317 Employee Training 339 351 1,200 508 1,400 200
E 602-43210-321 Telephone 2,100 2,290 2,100 1,182 2,100 - SCADA caller
E 602-43210-322 Postage 200 200 450 247 550 100
E 602-43210-331 Travel Expenses 33 156 225 - 200 (25)
E 602-43210-334 Licenses & Permits 709 1,949 1,200 754 1,600 400
2021 Final Budget 12/15/2020 Page 31 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 602-43210-351 Legal Notices Publishing - - - - - -
E 602-43210-353 Sales& Use Tax - - - - - -
E 602-43210-361 Liability/Property Ins 772 841 1,000 1,052 1,100 100
E 602-43210-381 Utilities-Electric & Gas 1,879 2,209 2,500 1,031 2,500 -
E 602-43210-385 Sewer Pumping & Maintenance 9,357 7,243 9,000 9,270 9,000 -
E 602-43210-386 Operation & Maintenance 2,313 4,434 5,000 1,419 5,000 -
E 602-43210-404 Repair Machinery/Equipment 10,326 4,746 16,000 430 16,000 -
E 602-43210-413 Equipment Rental - - 350 - 350 -
E 602-43210-420 Depreciation Expense 39,632 39,630 49,700 - 51,200 1,500
E 602-43210-438 Misc. Contractual 1,376 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 98,412 118,013 135,575 139,468 167,005 31,430
NET REVENUE OVER EXPENDITURES (11,375) (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 20,535 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 20,546 21,800 3,585 23,000 1,200
Fund 612 EXPENSES
E 612-43210-101 Regular Wages & Salaries 6,466 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.485 390 550 194 700 150 "
E 612-43210-122 FICA Employer Contribution 379 306 300 148 500 200 "
E 612-43210-126 MEDICARE Employer Contribution 89 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 273 251 400 95 235 (165) "
E 612-43210-200 Office Supplies 4 8 100 - 100 - Office staff pulls from when needed for billing, notices
2021 Final Budget 12/15/2020 Page 32 of 38
2021 Final Budget
Actual Actual Budget Actual Proposed dif over PY
Type Code Discription 2018 2019 2020 7/31/2020 2021 Budget
Line-Item Budget
E 612-43210-210 Operating Supplies 1,285 117 175 - 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 80 100 - - (100)
E 612-43210-311 Contract Permit Inspections - - - - - -
E 612-43210-317 Employee Training 125 76 300 114 350 50
E 612-43210-319 Other Services - - - - - -
E 612-43210-322 Postage - - 45 - 45 -
E 612-43210-334 Licenses & Permits 204 204 300 259 400 100
E 612-43210-351 Legal Notices Publishing - - - - - -
E 612-43210-353 Sales& Use Tax - - - - - -
E 612-43210-361 Liability/Property Ins 235 257 350 320 300 (50)
E 612-43210-381 Utilities-Electric & Gas 1,567 2,088 2,100 955 1,700 (400)
E 612-43210-385 Sewer Pumping & Maintenance - 1,000 1,200 - 1,200 -
E 612-43210-386 Operation & Maintenance 191 126 600 - 600 -
E 612-43210-404 Repair Machinery/Equipment 576 - 1,500 - 1,500 - Electrician if bad blower
E 612-43210-420 Depreciation Expense 4,877 4,877 4,877 - 4,877 -
E 612-43210-438 Misc. Contractual - - 1,200 - 1,200 -
E 612-43210-530 Capital Impr Other Than Bldgs - - - - 4,000 4,000
E 612-43210-570 Office Equipment - - - - - -
E 612-43210-720 Operating Transfers - 2,640 - - - -
TOTAL FUND 612 EXPENDITURES 17,406 16,819 22,447 5,522 27,607 5,160
NET REVENUE OVER EXPENDITURES 4,038 3,727 (647) (1,937) (4,607)
2021 Final Budget 12/15/2020 Page 33 of 38
2021 Final Budget
City of Scandia Capital Outlay
Code Project No.Priority Dept.Project Discription Total Est. Cost 2020 2021 2022 2023 2024 2025
401-41000-530 A-008 1 Administration Broadband Expansion 325,000.00 160,000.00 250,000.00 169,950.00 175,000.00 180,300.00
401-41000-520 Administration Financial Management Plan 15,000.00 15,000.00
401-45180-520 CC-002 3 Community Center Community Center HVAC Replacement 30,000.00 30,000.00
401-45180-520 CC-010 3 Community Center Community Center Upgrade 700,000.00 15,000.00 20,000.00 600,000.00
401-45180-520 CC-011 3 Community Center Annex Roof Replacement 40,000.00 40,000.00
401-42000-530 Fire Jaws of Life 12,000.00
401-42200-520 F-001 2 Fire Fire Station HVAC Replacement 25,000.00 25,000.00
401-42200-520 F-018 2 Fire Back-up Generator for Fire Hall 20,000.00 20,000.00
401-42200-520 F-029 3 Fire 2nd Fire Station 180,000.00 180,000.00
401-42200-520 F-030 3 Fire FD/PW Bldg Roof Replacement 100,000.00 100,000.00
401-42200-520 F-032 n/a Fire Exhaust removal system 48,000.00 48,000.00
401-42200-530 F-003 1 Fire Fire Department Radio Replacement 75,000.00 75,000.00
401-42200-530 F-009 2 Fire Warning Sirens 7,500.00 7,500.00
401-42200-530 F-033 2 Fire Thermo Cameras 8,000.00
401-42200-530 F-034 2 Fire UTV/Trailer 28,000.00
406-48500-540 F-014 3 Fire Tanker 5178 Replacement 250,000.00 250,000.00
406-48500-550 F-013 3 Fire Grass Rig 5175 Replacement 60,000.00 60,000.00
406-48500-550 F-028 n/a Fire Fire Boat 25,000.00 25,000.00
401-45000-520 PR-052 3 Parks & Recreation Arts & Heritage Center Amphitheater 30,000.00 30,000.00
404-45000-530 PR-043 3 Parks & Recreation Playground Equipment - Community Center Park 115,000.00 57,500.00
404-45000-530 PR-058 3 Parks & Recreation Pleasure Rink Expansion 10,000.00 10,000.00
404-45000-530 PR-061 3 Parks & Recreation Replacement of the boards at the the rink 50,000.00 50,000.00
404-48000-520 PR-055 3 Parks & Recreation Lilleskogen Park Picnic Shelter 20,000.00 10,000.00
404-48000-530 PR-044 3 Parks & Recreation Playground Equipment - Erickson ballfield 75,000.00 37,500.00
404-48000-530 PR-045 4 Parks & Recreation Cycling & Trails 30,000.00 30,000.00
404-48000-530 PR-048 3 Parks & Recreation Nature park trails 10,000.00 10,000.00
404-48000-530 PR-049 n/a Parks & Recreation Settlers Monument Improvements 5,000.00 5,000.00
404-48000-530 PR-054 n/a Parks & Recreation Hay Lake Park Shelter - Sign 10,000.00 10,000.00
404-48000-530 PR-056 3 Parks & Recreation Lilleskogen Park Park Signage 10,000.00 10,000.00
404-48000-530 PR-057 3 Parks & Recreation Lilleskogen Praire/Wetland Restoration Project 21,170.00 10,585.00 10,585.00
404-48000-530 PR-060 3 Parks & Recreation Park Planning 5,000.00 5,000.00
404-48000-530 PR-059 n/a Parks & Recreation Replacement ballfield for South Field 20,000.00 20,000.00
404-48000-540 PR-020 3 Parks & Recreation Zamboni Replacement 45,000.00 16,700.00
401-43000-520 PW-047 n/a Public Works Cold Storage Building 150,000.00 150,000.00
401-43000-530 PW-048 1 Public Works Radio Replacement 10,000.00 10,000.00
401-43000-530 PW-046 2 Public Works Bliss Additions Stormwater plan 500,000.00 105,000.00 105,000.00 35,000.00 35,000.00
406-48500-550 PW-048 2 Public Works Bolins Lawnmower 9,000.00 9,000.00
406-48500-540 PW-005 3 Public Works Kubota F3990 Tractor Mower w/Broom & Blower (303-09) 45,000.00 45,000.00
406-48500-540 PW-006 1 Public Works Western Star Dump Truck/ Plow (Replace 201-17) 200,000.00 -
406-48500-540 PW-007 2 Public Works Tiger Ditch Rear Mower Replacement 16,000.00 16,000.00
406-48500-540 PW-008 2 Public Works Tiger Boom Mower Attachment Replacement 17,000.00 17,000.00
406-48500-540 PW-009 2 Public Works 1999 JD-6410 Tractor Replacement (302-99)133,000.00 133,000.00
406-48500-540 PW-012 n/a Public Works Asphalt Patching Equipment Trailer (312)15,000.00 15,000.00
406-48500-540 PW-015 2 Public Works Skid Loader and Trailer 40,000.00 40,000.00
406-48500-540 PW-017 2 Public Works 2011 Mack Dump Truck/Plow Replacement (203-11)225,000.00 225,000.00
406-48500-540 PW-040 3 Public Works Front End Loader 95,000.00 95,000.00
406-48500-550 PW-014 2 Public Works Pickup w/Plow Replacement 2011 Ford F250 (103-11)43,500.00 43,500.00
406-48500-550 PW-022 2 Public Works One-Ton F-550 Work Truck 56,000.00 56,000.00
2021 Final Budget 12/15/2020 Page 34 of 38
2021 Final Budget
City of Scandia Capital Outlay
Code Project No.Priority Dept.Project Discription Total Est. Cost 2020 2021 2022 2023 2024 2025
401-48000-530 SW-001 1 Stormwater Layton Avenue N Segment Repair 47,000.00 47,000.00
408-431000-530 PW-049 2 Streets and Roads 2021 Road Preservation Program 80,000.00 80,000.00
408-43100-530 PW-032 2 Streets and Roads 2020 Local Road Improvement Project 587,000.00 400,000.00
408-43100-530 PW-033 2 Streets and Roads 2022 Local Road Improvement Project 593,000.00 593,000.00
408-43100-530 PW-034 2 Streets and Roads 2024 Local Road Improvement Project 655,000.00 655,000.00
408-43100-530 PW-042 2 Streets and Roads 2021 Local Road Improvement Project 845,000.00 845,000.00
408-43100-530 2 Streets and Roads 2023 Seal Coating Project 183,000.00 183,000.00
408-43100-530 2 Streets and Roads 2026 Seal Coating Project 335,000.00
408-43100-530 2 Streets and Roads 2025 Seal Coating Project 252,000.00 252,000.00
408-43100-530 2 Streets and Roads 2025 Local Road Improvement Project 369,000.00 369,000.00
408-43100-530 PW-043 2 Streets and Roads 2023 Local Road Improvement Project 665,000.00 665,000.00
--9,817,470.00 741,700.00 1,628,085.00 1,406,635.00 1,789,500.00 1,869,600.00 703,000.00
2021 Final Budget 12/15/2020 Page 35 of 38
2021 Final Budget
AMOUNT
General Fund $1,381,700
Debt Service Funds $445,585
General Capital Improvement Fund $100,000
Park Improvement Fund $10,000
Equipment Replacement Fund $130,000
Local Road Improvement Fund $438,539
Economic Development Authority Fund $5,000
TOTAL $2,510,824
Adopted by the City Council of the City of Scandia this _____ day of December 2020.
Christine Maefsky, Mayor
Attest:
Ken Cammilleri, Administrator
PURPOSE
The City Administrator is hereby instructed to transmit a certified copy of this resolution to the County Auditor of
Washington County, Minnesota.
RESOLUTION 2020-53
A RESOLUTION ADOPTING THE FINAL 2020 LEVY PAYABLE 2021
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON
COUNTY, STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS:
That the following levies for certified 2020, payable 2021, be levied upon the taxable property in the City of Scandiafor the
following purposes:
2021 Final Budget 12/15/2020 Page 36 of 38
2021 Final Budget
FUND 101 General Fund
AMOUNT
Taxes $1,398,700
Intergovernmental revenue $62,900
Licenses and permits $108,400
Charges for services $58,600
Fines & Forfeitures $8,100
Other $36,800
Transfers from Other Funds $1,440
TOTAL $1,674,940
AMOUNT
City Council $19,982
City Administration $387,272
Elections $1,030
Planning & Building Inspection $118,050
Assessor $21,600
Animal Control $2,000
Police Protection $147,460
Fire Protection $262,778
Street Department $658,253
Capital Outlay $14,400
Parks and Playgrounds $88,397
Recreation/Education/Social $56,500
Miscellaneous expense $0
Transfer out $280,000
Total $2,057,722
Budgets for Special Revenue Funds REVENUES EXPENDITURES
Fund 225 Economic Development Authority Fund $5,000 $1,900
Fund 226 Cable TV Fund $16,500 $10,500
Budgets for Debt Service Funds REVENUES EXPENDITURES
Fund 313 - YR 2013 G.O. Equipment Certificate of Indebtedness $68,220 $64,995
Fund 315 - YR 2015 G.O. Equipment Certificate of Indebtedness $0 $0
Fund 317 - YR 2017 G.O. Equipment Certificate of Indebtedness $35,909 $34,223
Fund 318 - 2018 G.O. Infrostructural Improvement Bond $341,456 $325,220
Pg. 1 of 2 for Res. 2020-52
General Fund Revenues
General Fund Expenses
RESOLUTION 2020-52
A RESOLUTION ADOPTING THE 2021 CITY-WIDE BUDGET
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY,
STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS:
That the following city-wide annual budget for the City of Scandia for fiscal year starting January 1, 2021 is hereby adopted as
follows:
2021 Final Budget 12/15/2020 Page 37 of 38
2021 Final Budget
Pg. 2 of 2 for Res. 2020-52
Budgets for Capital Investment Funds REVENUES EXPENDITURES
Fund 401 General Capital Fund $300,500 $587,000
Fund 404 Park Improvement Fund $28,135 $42,025
Fund 406 Equipment Replacement Fund $138,000 $52,500
Fund 408 Local Road Improvement Fund $518,589 $845,000
Budgets for Enterprise Funds REVENUES EXPENDITURES
Fund 602 Big Marine Sewer Fund (Formerly 201)$98,945 $167,005
Fund 612 Uptown Sewer Fund $23,000 $27,607
Adopted by the City Council of the City of Scandia this 15th day of December 2020.
Christine Maefsky, Mayor
Attest:
Ken Cammilleri, Administrator
2021 Final Budget 12/15/2020 Page 38 of 38