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2016 Budget Part 2
Administration & Finance (41000) This budget includes personnel expenses for the Administrator, Treasurer, Deputy Clerk and Office Assistant, as well as the budgets for a large variety of contractual services such as assessing, auditing, legal, animal control and recycling services. To account for the significant amount of time spent on Planning and Zoning and the increase in reviews and code enforcement for the Administrator since the building official position was contracted out, 20% of the Administrator's wages are now shown in the Planning and Zoning Department (41910). This draft budget shows a 10.18% decrease from 2015 to 2016. We continue to lower our material and supplies expenses with less paper and supplies needed since going electronic. Contractual Services also decrease due to the new assessor agreement and copier lease. Revenues to this budget include license fees, the recycling grant and charges for services. Revenues from fines and forfeitures offset a portion of legal services (prosecution) costs. Revenue from the cable TV franchise offsets the expense item (437) which is transferred to the Forest Lake Cable Commission (net cost = $0.), however new revenue will come back to the City from the Cable Commission with Scandia taking over the accounting functions. Additionally, the Joint Powers Agreement only requires 88% of the franchise fees to be remitted to the cable commission. The Council may want discuss keeping 12%. 14 2016 Draft Budget GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue _ _Revenue Revenue Notes: Taxes 400 500 32280 Gemhhn -Permits 70 45 160 45 31000 Washin ton CL y. Tax Settlement 290,397 293.723 314,672 297.119 313,263 171,181 313,263 265.004 Total Property Taxes 290,397 293.723 314.672 297,119 313,263 171.181 313,283 265,004 Licenses & Permits 32180 Tobacco & Liquor Licenses 11,060 10,988 10,938 11,038 11,500 1.,700 11,000 11,000 32190 Other City Permits 200 689 425 950 400 300 400 500 32280 Gemhhn -Permits 70 45 160 45 80 45 45 45 Tolal Licensee & Permits 11.330 11,722 11,523 12.033 11,980 2,045 11,445 11,545 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 362 9.202 9,241 9,894 724 4,833 9,000 9,000 33422 Other State Grants & Aids 0 12,900 8,770 5,883 33620 RacyclingGrant 7235 7,235 7,980 7,024 6;OOD _ 8,000 8,000 Total Intergoverhmentat Aid 7,597 16,437 17.221 16,918 .8,724 4.326 17,010 17,000 Charges for Services 17.637 30,789 24,355 22,379 14 017) 9,315 14,000 14.000 34102 Legal Services 1,000 623 17,031 1,740 1,500 1,500 1,500 34105 Maps & Publications 25 2,528 1,720 34107 Assessment Search Fees 50 250 210 170 200 95 200 200 34110 Escrow Reimbursement 2,725 8,955 9,295 363,627 361,667 188,908 369,408 324,849 34304 Reimbursement for Servicas 1.100 360 3,600 Total Charges for Services 3,800 10.028 27,836 1,910 1,70D 455 1,700 5,300 35101 Flnee & Forfeitures 15,000 17.816 11.534 13,488 12,000 5,912 12,OOD 12.000 Other Income 36210 Interest Income 11,537 7,023 5,396 4,947 4,500 4,833 4,500 4,500 36240 Insurance Dividend 0 12,900 8,770 5,883 36250 Misc Refunds 100 3,643 597 1,981 500 156 500 500 38050 Cable TV Franchise Rebate 6,000 7,223 9,602 9,588 9,0W 4.326 9,061 9,000 Total Other [=me 17.637 30,789 24,355 22,379 14 017) 9,315 14,000 14.000 Other Financing Sources 39202 Contribution from Enterprise Funds 2,638 2,528 1,720 Total Other Financing Sources 2.638 2.528 1,720 0 _ Total Administration & Finance Deot - 348.399 383.045 408,671 363,627 361,667 188,908 369,408 324,849 Notes 3 of 30 Admin 11:41 AM 11/1612015 GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) EXPENSE Account 2016 Draft Budget 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 xoenses Expenses Expenses Budget Expdts. Expdtrs Budget 134idgel 101 Regular Wages & Salaries 148,995 130,484 131,608 144,743 66,745 136,925 132,053 121 PERA Coord Employer Contribution 10,338 9,435 9,589 10,494 5,006 10,269 9,904 122 FICA Employer Contribution 9,027 10,497 6,632 8,974 3,275 8,489 8,187 126 MEDICARE Employer Contribution 2,111 1,858 1,932 2,099 983 1,985 1,915 131 Health Insurance Employer Contribution 13,991 13,827 10,024 12,691 6,999 12,691 7,606 134 Life Insurance Employer Paid 569 643 517 576 270 576 576 135 Disability Insurance Employer Paid 712 424 369 442 201 442 701 151 WorlcersCamp Insurance Premium 1,389 1,316 1.110 1,101 1,137 1,137 _ 1:074 Total Personnel Services 187,132 168,484 161,781 181,120 84,616 172,515 162,017 -10.55410 Materials & Supplies 200 Office Supplies 2,741 1,533 791 1,750 316 1,000 1,000 203 Printed Forms & Papers 2,468 2,089 1,662 2,100 453 1,750 1,750 210 Operating Supplies 809 121 412 750 333 500 500 Total Materials & Supplies 6,018 3,743 2,8C5 4,600 1,102 3.250 3.250 -2935% Contractual Services 300 Assessor 27,426 27,051 26,729 28,500 9,945 27,615 23,500 301 Auditing&Accounting 21,450 22,500 16,300 16,875 16,875 16,875 17,450 304 Legal Services 67,624 40,926 30,815 36,000 15,388 36,000 36,000 308 Other Professional Services 8,910 425 120 1,000 750 1,000 1,000 309 Software Support & Maintenance 3,850 3,694 3,739 4,635 1,995 4,635 4,617 313 Committee & Commission Reimburs 240 220 240 60 240 240 314 Animal Control 1,210 1,440 1,762 1,500 630 1,500 1,750 316 Conference & Seminars 549 365 1,200 500 1,000 317 Employee Training 100 65 359 300 300 500 319 Other Services 1,211 860 880 1,000 127 1,000 1,000 321 Telephone 2,315 2,833 2,517 2,580 1,107 2,340 2,410 322 Postage 3,478 2,163 1,883 2,350 506 2,000 2,250 331 Travel Expenses 1,504 706 1,304 1,600 379 1,500 1,500 351 Legal Notices Publishing 1,465 1,545 1,216 1,600 908 1,600 1,500 361 Liability/Property Insurance 4,874 3,426 3.176 3,236 2,700 3,200 3,520 365 Insurance Claims 500 413 Office Equipment Rental 6,694 6,255 5,235 5,712 2,487 5,000 4,560 430 Recycling 28,113 28,602 27,846 29,500 13,923 28,500 28,500 433 Dues & Subscriptions 4,621 4,874 5,011 5,319 771 5,250 5,350 434 Youth Service Bureau 5,500 5,500 5,500 5,500 5,500 5,500 5,500 437 Cable TV Franchise Agreement 7,929 8,897 8,710 9,000 4,326 9,000 9,000 438 Misc Contractual 4,269 4,603 4,234 13,800 1,010 17,600 3,935 439 Refunds Issued 2,525 2,500 2,500 2,500 2,500 2,500 490 Donations 1.000 Total Contractual Services 206,568 170.216 150,421 173,947 79.387 173,655 157.582 9.41'%',• Capital Outlays 560 Furniture & Fixtures 570 Office Equipment 1,946 5,287 1,326 2,000 920 2,000 2,000 Total Capital Outlays 1,946 5,287 1,326 2,000 920 2,000 2,000 Total Administration & Finance (41000) 401,664 347,730 316,393 361,667 166,025 351,420 324,849 -1018% Notes: 3 of 33 ADMIN 11:41 AM 11/16/2015 Notes City Council (41110) In 2016, there will not be an increase in City Council compensation, the major expense in this budget. The Council will have an opportunity to increase the salaries following the next regular election in 2016. The contractual services budget sets aside funds for Council education such as Minnesota League of Cities conferences or seminars. There is one Capital Outlay proposed in this budget, $8,000 for audio equipment in the Council Chambers. We have heard from a number of residents that they have difficulty hearing the Council discussion from the chairs in the audience. Staff obtained a quote from EMI for a simple wired system. 15 GENERAL FUND 101 CITY COUNCIL (41110) REVENUE 2016 DraftBudget 2011 2012 2013 2014 Actual Actual Actual Actual ieveniic Ftevenua Revenue Revenue 2015 7/15/2015 2015 2016 Adopted Year -to -Date Estimated Proposed RPVP.- Revenue Revenue Revenue Total City Council Dept. 20,289 18,607. 19,673 18,984 20,121 10,995 20.121 26,976 4 of 30 Council 11:41 AM 11/16/2015 GENERAL FUND 101 CITY COUNCIL (41110) EXPENSE 2016 Draft Budget 2012 2013 2014 Actual Actual Actual 2015 6/30/2015 2015 2016 Change Adopted Year -to -Date Estimated Proposed 115-116 Budoet Exndls Expolrs Budget Budget Nates: 101 Regular Wages & Salaries 16,476 16,270 16,682 16,476 4,119 16,476 16,476 121 PERA Coord. Employer Contribution 122 FICA Employer Contribution 126 MEDICARE Employer Contribution 239 239 240 239 59 239 239 127 PERA Defined Employer Contribution 824 824 824 906 206 906 906 151 Workers Comp Insurance Premium 59 59 55 Total Personnel Services 17,539 17,333 17,746 17,621 4.443 17.680 17.676 0.310/ Contractual Services 316 Conference & Seminars 299 218 325 11000 315 1,000 1,000 _ 331 Travel Expenses i11 250 335 300 185 185 300 Total Contractual Services 410 468 660 1,300 500 1.185 1,300 Capital Outlays 560 Furniture & Fixtures 1,200 1,148 1,148 570 Office E ul ment 8,000 Total Capital Outla1,200 1,148 1.148 8.000 Total City Counclf 41110 17,949 17,801 18,406 20,121 6,091 20,013 26,976 34.07% Notes: 1. Audio Improvements for Chamber 4 of 33 COUNCIL 11:41 AM 11/16/2015 Elections (41410) With an election in 2016, expenses are budgeted similar to those incurred during the 2014 elections with the exception of an increase in the equipment fees from Washington County. 16 GENERAL FUND 101 ELECTIONS (41410) REVENUE 2016 Draft Budget 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Nates: 470 470 Total Elections Dept. 470 5,202 475 6,110 470 257 470 6,150 5 of 30 Elections 11:41 AM 11/16/2015 GENERAL FUND 101 ELECTIONS (41410) EXPENSE 2016 Draft Budget 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-'16 Materials & Supplies 200 Office Supplies 34 37 50 210 Operating Supplies 416 466 500 Total Materials & Supplies 450 503 550 Contractual Services 351 Legal Notices Publishing 185 186 413 Office Equipment Rental 470 470 470 470 300 300 600 Total Contractual Services 655 470 6156 470 300 300 600 2766% Total Elections (41410) 6,035 470 5,827 470 300 300 6,150 1208.51% Notes: 5 of 33 ELECTIONS 11:41 AM 11/16/2015 Planning & Building (41910) Overall, operations in this area are expected to be similar to previous years. However, staff time devoted to planning and zoning activities, including code enforcement is now allocated to this department rather than being absorbed elsewhere. This provides a more transparent view of the costs associated with planning and zoning activities. For 2016, 20% of the Administrator's time (wages and taxes) is budgeted in this department. Revenues from permits and applications are proposed similar to recent years. 17 2016 Draft Budget GENERAL FUND 101 PLANNING & BUILDING (41910) REVENUE Licenses & Permits 2011 2012 2013 2014 2015 7/15/2015 2015 2016 32210 Building Permits Actual Actual Actual Actual Adopted Year -to -Dale Estimated Proposed Account Gescriplion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Nates: Taxes 1.750 3,750 7,000 7,000 Total Planning & Building Dept 332,808 251,264 244,T77 248,076 31000 Vvashin ton Cly. Tax Settlement 76.852 37,773 19,007. 12,546 3,450 1.885 3,450 14,206 Total Property Taxes 76,852 37.773 19,007 12,546 3,450 1.885 3,450 14,206 Licenses & Permits 32150 Utility Permits 600 300 32190 Other City Permits 1,025 1,750 1,325 1,500 1,500 0 0 32210 Building Permits 35,000 40,135 84.984 76,571 G5,000 54,611 75,000 75.WO Total Licenses & Permits 36,625 42,185 86;309 78,071 66,500 54,611 75,000 75,000 Intergovernmental Revenues 33422 Other State Grants & Aids 33633 Met Council Planning Grant 0 Total Inter ovemmenlal Aid 0 0 0 0 0 0 0 0 Charges for Services 34103 Zoning & Planning 219,331 28,719 60,926 13,503 1,750 3,750 7,000 7,000 34110 Escrow Reimbursement 142,587 76,535 143,955 0 0 _ 0 0 Total Charges for Services 219.331 171.306 139,461 157,459 1.750 3,750 7,000 7,000 Total Planning & Building Dept 332,808 251,264 244,T77 248,076 71,700 60,246 85,450 96,206 Notes 6 of 30 Plan & Build 11:41 AM 11/16/2015 2016 Draft Budget GENERAL FUND 101 PLANNING & BUILDING (41910) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15216 Account Description Ex dtrs Expenses Expenses Budget Ex dts Ex dtrs Budget Budget Notes: Personnel Services 43,421 42,800 101 Regular Wages & Salaries 16,072 43,000 121 PERA Coord. Employer Contribution 1,205 262,588 122 FICA Employer Contribution 996 15,000 126 MEDICARE Employer Contribution 233 18,000 131 Health Insurance Employer Contribution 5,200 4,950 134 Life Insurance Employer Paid 5,200 2,600 135 Disability Insurance Employer Paid 5,200 316 Conference & Seminars 151 Workers Comp Insurance Premium 666 100 105 Total Personnel Services 666 18,506 #DIV/0! t Materials & SuoDlies 200 Office Supplies 203 Printed Forms & Papers 210 Operating Supplies 212 Fuel Total Materials & Sijpplies #DIV/0! Contractual Services 311 Permit Fees (Contract Inspections) 17,929 43,421 42,800 44,000 11,438 43,000 44,000 312 Planning Services 262,588 78,041 18,167 15,000 10,551 18,000 18,000 313 Committee & Commission Reimburs 5,200 4,950 5,200 5,200 2,600 5,200 5,200 316 Conference & Seminars 100 105 1,000 210 500 500 317 Employee Training 319 Other Services 73,708 330 1,500 23 1,500 1,000 321 Telephone 995 360 331 Travel Expenses 351 Legal Notices Publishing 361 Liability/Property Insurance 282 107 433 Dues & Subscriptions 438 Misc Contractual 4,790 3,437 2,855 4,000 387 3,500 4,000 439 Refunds Issued 2,750 1 1,609 1,000 2,100 5,000 5,000 Total Contractual Services 294,534 204,125 71,066 71,700 27.309 7$,700 77,700 Transfers 710 Residual Equity Transfers 720 Operating Transfers 1,002 Total Transfers 1,002 Total Planning & Building (41910) 296,202 204,125 71,066 71,700 27,309 76,700 96,206 34.18% Notes: 1 Accounts for 20% of Admin time on P&Z issues 6 of 33 PLANNING & BLDG 11:41 AM 11/16/2015 Police (42000) The city has received a 2016 cost estimate from Washington County of $115, 887 for police services. Details are included with the budget worksheets. This represents approximately a 3.96% decrease from 2015 budget numbers but an increase of 4.58% over estimated actual expenses. Staff has added $500 for overtime costs in addition to the contract, which would allow hiring of off-duty officers for traffic control during the Safe Halloween event or other special events requiring additional police protection. Staff has also added $310 for Scandia's share of the "Code Red" emergency notification system. 18 2016 Draft Budget GENERAL FUND 101 POLICE (42000) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -lo -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes_: Taxes 31000 Washington Cty Tax Settlement 121.574 117.671 11811311 123.831) 120,969 65.119 120,989 116,197 Other Income 36230 Donations 1,700 0 Total Other Income 1,700 0 0 9 0 0 0 0 Total Police Dept. 123,274 117,671 118;830 T23,830 120,989 66.119 120,969 116,197 7 of 30 Police 11:41 AM 11/16/2015 GENERAL FUND 101 POLICE (42000) EXPENSE Account 2016 Draft Budget 2012 2013 2014 2015 Actual Actual Actual Proposed xpenses Expenses Expenses Budget 6/30/2015 2015 2016 Change Year -to -Date Estimated Proposed '15=16 Exodts Exodtrs Budget 9udoel Notes: Contractual Services 308 Other Professional Services 318 Police Contract 116,863 116,384 120,804 120,679 110,795 115,887 319 Other Services 309 0 309 310 309 309 310 Total Contractual Services 117,172 116,384 121,113 120,989 309 111,104 116,197 -3,96% Total Police 42000 117,172 116,384 121,113 120,939 309 111,104 116,197 -3,96x/ Notes: 7 of 33 POLICE 11:41 AM 11/16/2015 Fire (42200) The Fire Department budget shows a decrease of 14% in 2016. Although it appears the overall budget is almost $18,000 less than 2014 actual expenses, $42,938 can be accounted for by the elimination of the transfer to the Equipment Replacement Fund, hence all other categories are increased compared to 2014. Materials and Supplies are mostly decreased or remained the same with the exception of Medical Supplies. Since Lakeview is no longer stationed in the fire hall and sharing supplies, some expenses have been returned to above 2011 actual expenses (the last year prior to Lakeview moving into the fire hall). Contractual Services decreases by 6.42% mainly due to the decrease in Medical Training. EMT training only occurs every other year (typically in odd years) so that accounts for the $6,000 decrease. The Capital Outlays includes new printers/copiers and possible office equipment. Revenues to this budget include the fire contract with May Township which is $33,215. Grant funding ($5,000) is proposed for training (DNR Grant). Revenue for the retirement premium is a pass through so the amount is the same on the revenue and expense side. 19 GENERAL FUND 101 FIRE DEPT (42200) REVENUE 2016 Draft Budget 2010 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed 150 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 0 34202 Fire ProtedionServices _ 3087E 32574 33.551 34558 35,594 33420 Fire Relief from Ins Prem 25,088 0 21,986 24,720 24,368 22,646 22,646 22,646 33422 Other State Grants 8 Aids 2,000 2,481 3000 1,640 2,000 2,500 2,500 2,000 33611 Town Road Allotment 33620 Recycling Grant 5;426.. 2,583 2,000 5.458 0 33621 County Election Aid Total Olherlrwrrie 5,426 2,583 2,000 0 5458 33630 Local Govls Grants 8 Aids 0 0 0 Total Fire Dept. 378,932 343,185 317,665 33633 Met Council Planning Grant 306,210 271,515 150,790 269,752 232,959 340 Other Grants8,013 8,800 1,395 8.892 5.000 -7-Ota; intergovernmental Ai �35,101 8,800 25,862 36,612 25,=3 24:646 2,500 25,148 29,64E Cha€gesforserwces 34202 Fire ProtedionServices _ 3087E 32574 33.551 34558 35,594 34.511 32,248 32248 33,215 Total Charges for Services 30,876 32,574 3„551 34 558 35.594 34,511. 32,248 32,248 33,:15 Other Income 36230 Donalions 5;426.. 2,583 2,000 5.458 0 0 Total Olherlrwrrie 5,426 2,583 2,000 0 5458 0 0 0 0 Total Fire Dept. 378,932 343,185 317,665 361,253 306,210 271,515 150,790 269,752 232,959 8 of 30 Fire 11:41 AM 11/162015 2016 Draft Budget GENERAL FUND 101 FIRE DEPT (42200) EXPENSE Materials & Supplies 2012 2013 2014 2015 6/30/2015 2015 2016 Change 337 Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Descr tion Ex dtrs Expenses Expenses Budget Expdts Expdtrs Budget Budget _ Notes: Personnel Services 1,250 1,192 2,000 2,000 210 Operating Supplies 7,515 14,174 6,341 101 Regular Wages & Salaries 78,233 75,444 75,474 89,381 26,168 78,504 79,000 500 122 FICA Employer Contribution 4,879 4,991 4,600 5,542 1,388 4,867 4,898 8,188 126 MEDICARE Employer Contribution 1,134 941 1,077 1,296 549 1,138 1,146 50 141 Unemployment Compensation -31 21,986 24,720 100 22,646 22,646 22,646 151 Workers Comp Insurance Premium 4,157 4,288 6.554 6,614 7,223 6.902 6.517 331 Travel Expenses Total Personnel Services 88,372 85,665 87,705 102,932 35,328 91.412 91,561 -11.05°/6 Materials & Supplies 4,468 3,412 3,310 5,250 1,034 4,500 4,500 200 Office Supplies 337 124 256 500 151 500 350 203 Printed Forms & Papers 144 110 2,440 500 691 750 200 209 Medical Supplies 550 518 1,252 1,250 1,192 2,000 2,000 210 Operating Supplies 7,515 14,174 6,341 10,000 4,489 8,500 9,000 211 Cleaning Supplies 5,426 79 176 500 20 200 1,300 212 Fuel 4,468 3,412 3,310 5,250 1,034 4,500 4,500 217 Turnout Gear & Uniforms 6,509 6,893 5,703 12,500 3,272 7,000 7,500 221 Equipment Parts 3,366 935 2,440 5,000 3,708 3,000 4,000 222 Tires 500 500 250 223 Building Repair & Supplies 4,377 1,117 1,747 4,500 611 4,500 3,500 240 Small Tools & Minor Equipment 5,426 1,910 6,134 10,000 20 7,500 7,500 Total Materials & Supplies 32,692 29,272 27,361 50,500 8,188 38,950 39,850 -21 090A Contractual Services 305 Medical Services 1,545 1,630 636 2,000 2,000 2,000 306 Personnel Testing & Recruitment 2,565 886 815 2,500 1,506 2,500 2,500 309 Software Support & Maintenance 10,380 10,904 9,848 11,330 3,272 10,000 11,000 310 Medical Training 1,238 14,383 3,098 11,200 3,708 11,200 6,000 316 Conference & Seminars 600 600 250 317 Employee Training 3,961 1,795 2,280 8,000 1,020 8,000 8,000 319 Other Services 124 256 633 750 750 700 321 Telephone 1,816 1,786 984 1,400 393 1,000 1,050 322 Postage 50 50 50 324 State of MN -Fire Relief 21,986 24,720 24,368 22,646 22,646 22,646 325 City Match -Fire Relief 18,258 19,200 18,259 331 Travel Expenses 1,700 1,950 1,772 3,000 1,014 3,000 3,000 334 Licenses & Permits 22 21 21 25 21 21 25 340 Advertising 46 100 100 100 361 Liability/Property Insurance 11,420 9,189 9,854 9,802 7,926 8,750 9,802 381 Utilities 7,908 8,890 11,615 13,390 4,728 11,900 12,000 384 Refuse Disposal 810 863 860 824 346 860 875 385 Sewer Pumping & Maintenance 994 1,947 1,366 2,575 225 2,000 2,000 401 Bldg Maintenance 608 3,699 2,244 2,000 126 2,000 3,500 404 Machinery & Equipment Repair 12,128 4,817 6,132 10,000 14,304 16,000 10,000 407 Well Repair & Maintenance 90 90 200 200 100 433 Dues & Subscriptions 888 1,190 1,157 1,200 190 1,200 1,200 438 Misc Contractual 630 630 630 750 750 750 440 Events 725 1,324 1,440 1,500 1,500 1,500 Total Contractual Services 99,997 110,885 98,058 105,841 38,779 107,027 99,048 -6:42°/x. Capital Outlays 540 Heavy Machinery Capital 550 Motor Vehicles Capital 560 Furniture & Fixtures 1,965 2,600 1,000 200 1,000 1,000 570 Office Equipment 7,016 2.933 2,076 2.000 2,000 - _1 ,500 - �Total Capital Outlays 8,981 5.533 2,076 3,000 200 3.000 2,500 -16.67% Transfers 720 Operaiing Trans_ }errs 43,108 45,485 42,938 9,241 9,241 9.241 Total Transfers 43,108 45,485 42,938 9,241 9,241 9,241 10000"" Total Fire Dept (42200) 273,150 276,840 258,138 271,515 91,736 249,630 232,959 14.20_1/. Notes: 8 of 33 FIRE 11:41 AM 11/16/2015 Public Works (43000) This budget includes personnel expenses for the Public Works Director, three full-time Maintenance Workers and temporary employees for snow removal. Personnel Services are showing an increase because more of the maintenance workers time has been shifted to the public works budget from sewers. The shift mirrors the actual allocation from 2014 and the first half of 2015, rather than the prior estimate. Worker's Comp premiums have gone up significantly with the addition of a new employee last year and a general increase in rates. All other areas of operation are expected to change very little in 2016 compared to 2015. The draft 2016 budget includes a transfer of $315,000 to the Local Road Improvement Fund. This is the amount estimated to be above 50% of General Fund expenditures. This is a significant increase from previous years and explains most the overall increase of 12% in this department. If the transfer had not been increased actual change from 2015 would have been an increase of less than 1%. Revenues to this budget are primarily property taxes, plus gravel tax revenues. 20 2016 Draft Budget GENERAL FUND 101 PUBLIC WORKS (43000) REVENUE Licenses & Permits 32150 Utility Permits 150 750 750 600 750 900 750 750 32190 011ier Clty Permits 1425 1,000 3.300 3,300 4,000 Total Licenses & Permits ^'150 750 2,175 600 1.750 4,200 4.050 4,750 Charges for Services 2011 2012 2013 2014 2015 7/15/2015 2015 2016 3,595 Actual Actual Actual Actual Adopted Year -lo -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 34301 Damage Repairs 988 2,504 31000 Washington Cty Tax Settlement 649,808 788,033 884,428 858,452 813,453 444,507 813,453 820,377 31701 Gravel Taxes 14,665 8,900 14,414 17,249 21,802 37,500 21,802 31800 Other Taxes 34305 Other Street Service 0 585 90 0 0 Total Property Taxes 664,473 796,933 898,842 875,701 835,255 444,507 850,953 842,179 Licenses & Permits 32150 Utility Permits 150 750 750 600 750 900 750 750 32190 011ier Clty Permits 1425 1,000 3.300 3,300 4,000 Total Licenses & Permits ^'150 750 2,175 600 1.750 4,200 4.050 4,750 Charges for Services 34106 Engineering Services 3,595 834 1,473 6,669 500 500 500 34109 Water Usage 255 494 196 300 300 300 34110 Escrow Reimbursement 4,260 34301 Damage Repairs 988 2,504 736 34303 Dust Control 3,248 3,190 1,812 1,765 1,350 1,700 1,700 34304 Reimbursement for Services 34305 Other Street Service 0 585 90 0 0 Total Charges for Services 8,087 7,607 7,545 9,456 2,150 0 2,500: 2,500 Other Income 36250 Misc. Refunds 259 3,817 3,410 1,480 0 0 Tata[ Other Income 259 3,817 3,410 1,460 0 0 0 0 Other Financing Sources 39202 Caritribution from Enterprise Fun+; 1,149 2,041 5,322 Total OtherF and Sources 1,149 2,041 5,322 0 0 0 0 0 Total Public Works Dept. 674,117 811,145 917,294 887,237 839,155 448,707 857,503 849,429 9 of 30 PW 11:41 AM 11/16/2015 2016 Draft Budget GENERAL FUND 101 PUBLIC WORKS (43000) EXPENSE Materials & Supplies 2012 2013 2014 2015 6/30/2015 2015 2016 Change 203 Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 28,000 6,177 28,000 28,000 221 Equipment Parts 7,211 5,256 7,993 101 Regular Wages & Salaries 128,475 149,773 173,709 181,375 83,277 180,727 194,213 1,000 102 OT Reg. Wages 3,254 4,634 4,123 7,874 1,228 4,290 6,850 330 104 Temp Employee Wages 5,220 7,561 3,537 2,613 156 1,500 3,988 25,000 121 PERA Coord. Employer Contribution 9,581 11,195 12,896 13,637 5,967 13,876 15,080 5,000 122 FICA Employer Contribution 8,163 9,513 12,181 11,658 3,628 11,298 12,713 240 Small Tools & Minor Equipment 126 MEDICARE Employer Contribution 1,928 2,247 2,521 2,727 1,190 2,683 2,973 114,351 131 Health Insurance Employer Contribution 33,900 38,128 40,380 45,842 24,165 45,842 42,190 916 134 Life Insurance Employer Paid 483 632 920 946 304 946 950 1,109 135 Disability Insurance Employer Paid 985 1,028 1,145 1,829 618 1,829 1,829 8,373 141 Unemployment Compensation 2,767 7,893 401 Bldg Maintenance 1,028 2,696 3,409 2,000 1,724 151 Workers Camp Insurance Premium 8,824 12,060 12,846 11,758 18,886 18,886 17,450 Total Personnel Services 203,5180 236,771 264258 260,259 139,419 281.877 298,236 6.41% Materials & Supplies 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 200 Office Supplies 203 318 262 300 85 300 300 210 Operating Supplies 8,399 9,185 10,482 11,000 9,599 11,000 11,000 212 Fuel 17,967 24,665 28,728 28,000 6,177 28,000 28,000 221 Equipment Parts 7,211 5,256 7,993 7,500 204 7,500 7,500 222 Tires 1,078 837 1,516 1,000 2,588 1,000 2,000 223 Building Repair & Supplies 3,119 851 1,784 1,000 330 1,000 1,700 224 Road Maintenance Supplies 41,495 24,478 22,648 25,000 7,016 25,000 25,000 228 Gravel & Sand 14,361 26,804 23,642 5,000 7 5,000 5,000 229 Salt 10,496 41,565 36,431 43,000 7,996 30,000 43,000 240 Small Tools & Minor Equipment 10,022 4,331 3,859 7,500 183 7,500 7,500 Total Materials & Supplies 114,351 138,290 137.345 129,300 31,597 116,300 131,000 1.31% Contractual Services 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 302 Surveying 550 Motor Vehicles Capital 750 49,790 560 Furniture & Fixtures 1,694 522 1,314 500 500 500 570 Office Equipment 303 Engineering Services 21,550 23,085 46,126 32,500 14,384 32,500 32,500 305 Medical Services 870 196 1,832 500 325 500 1,000 317 Employee Training 280 2,600 715 1,250 185 1,250 500 319 Other Services 3,860 4,074 2,779 4,000 2,588 4,000 4,000 321 Telephone 2,999 3,408 3,180 3,240 943 3,240 3,000 331 Travel Expenses 61 279 150 750 20 750 500 334 Licenses & Permits 90 33 235 150 150 250 361 Liability/Property Insurance 10,087 11,498 12,544 12,742 10,545 11,178 12,750 365 Insurance Claims 381 Utilities 5,620 8,513 6,222 9,031 3,223 8,000 8,500 384 Refuse Disposal 1,027 916 1,148 1,150 326 1,150 1,150 385 Sewer 662 1,333 1,109 2,500 225 2,500 1,500 387 Street Light Utilities 8,143 7,892 7,440 8,373 3,059 8,373 7,893 401 Bldg Maintenance 1,028 2,696 3,409 2,000 1,724 2,000 2,500 403 Improvements other than Bldg 497 404 Machinery & Equipment Repair 4,565 6,208 3,315 5,000 1,926 5,000 5,000 405 Contractual Road Maint & Repairs 256,048 264,981 299,825 330,000 7,220 330,000 330,000 433 Dues & Subscriptions 127 218 150 150 150 438 Misc Contractual 1,004 9,426 5,387 5,000 3,463 5,000 5,000 439 Refunds Issued 3,500 Total Contractual Services 318,391 354,535 395,634 418,336 50,156 415,741 419,693 0.320/4 Capital Outlays 530 Capital Improvements other than Bldgs 11,237 540 Heavy Machinery Capital 45,053 13,168 550 Motor Vehicles Capital 49,790 560 Furniture & Fixtures 1,694 522 1,314 500 500 500 570 Office Equipment 1,771 Total Capital Outlays 59,755 63,400 1,314 500 500 500 210.759 210.759 210,759 347,724 Total Public Works L43 000) 731,967 847,491 1,055,613 1,039,155 431.931 1,025,177 1,197,153 15.20% Notes: 9 of 33 PW 11:41 AM 11/16/2015 Parks (45000) This budget includes personnel expenses for the part-time Office Assistant's time devoted to recreation activities. The budget also includes seasonal employees for the grounds and building summer maintenance worker, ice rink maintenance worker, warming house and summer recreation programs. Hours budgeted for these positions are the same as 2015. Rink attendant wages have been increased to the new minimum wage of $9.00 however the City could choose to pay the youth wage if applicable. The Materials and Supplies category is increased due to the increase in fuel costs and equipment parts. The Events budget (440) remains the same for Vinterfest and Taco Daze. Revenues to this budget are generally property taxes, with some revenue from participant fees and facilities rentals. 21 GENERAL FUND 101 PARKS & RECREATION (45000) REVENUE 2011 2012 Actual Actual tevenue Revenue 2016 Draft Budget 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Adopted Year -to -Dale Estimated Proposed Revenue Revenue Revenue Revenue Revenue Revenue 28 Intergovernmental Revenues 33640 other Grants •1,973 Total Intergovernmental Aid 4,973 0 0 0 0 0 0 0 Charqes for Services 34301 Damage Repairs 863 0 0 34750 Facilities Rental 616 268 607 2,757 500 320 500 500 34760 Cleaning Fees 34760 Park Dedication Fees 34790 RecreationProgramn 11,407 9,911 8,551 13,108 9.500 6,774 11,500 11„500 Total Charges for Serviees 12.023 10,179 9,15a 16,728 10,000 7,094 12,000 12,000 Other Income _ 36230 Donations 1,100 0 10410 2,132 2,132 36250 Misc. Refunds 1,799 1,799 Total Other Income 1,100 0 0 10,410 0 3.931 3,931 0 Total Parks & Recreation Dept, 61.990 53.374 54,732 75,739 62,244 39.573 86,175 60.879 10 of 30 Parks 11:41 AM 11/16/2015 2016 Draft Budget GENERAL FUND 101 PARKS & RECREATION (45000) EXPENSE Materials & Supplies 2012 2013 2014 2015 6/30/2015 2015 2016 Change 30 Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses Expenses Budget E=xodll� Exfdtrs Budget Budget _Noles° Personnel Services 1,000 148 1,000 1,000 212 Fuel 231 1,220 1,305 101 Regular Wages & Salaries 3,149 3,339 5,271 18,947 2 223 5,376 5,501 500 104 Temp Employee Wages 14,387 13,715 11,264 6,080 5 771 11,490 14,279 121 PERA Coord Employer Contribution 365 242 363 1,408 167 403 399 400 122 FICA Employer Contribution 1,041 1,019 1,211 1,525 189 1,046 1,226 5,105 10.24% 126 MEDICARE Employer Contribution 275 247 232 357 120 245 287 385 Sewer Pumping and Maintenance 141 Unemployment Compensation 868 740 3,637 475 1,710 2,500 2,500 151 Workers Comp Insurance Premium 1,058 567 882 867 1,051 1.051 1,047 Total Personnel Services 21,143 19,869 22,859 29,183 '11,231 22,110 25,239 -13.526/. Materials & Supplies 200 Office Supplies 30 21 17 50 50 30 203 Printed Forms & Papers 387 367 384 400 319 400 400 210 Operating Supplies 2,155 709 1,368 1,000 148 1,000 1,000 212 Fuel 231 1,220 1,305 1,281 248 1,400 1,425 221 Equipment Parts 117 818 1,539 500 33 500 750 223 Building Repair & Supplies 283 397 1,112 1,000 1,000 1,000 240 Small Tools & Minor Equipment 284 385 413 400 5,302 400 500 _ Total Materials & Supplies 3,487 3,917 6,138 4.631 748 4,750 5,105 10.24% Contractual Services 312 Planning Services 313 Committee & Commission Reimburs 1,560 1,100 1,200 1,200 540 1,200 1,200 319 Other Services 5,572 4,611 8,951 5,500 1,366 9,000 9,000 322 Postage 164 170 214 215 191 215 225 340 Advertising 450 1,704 553 1,075 191 825 825 353 Sales Tax 18 490 8 50 50 50 361 Liability/Property Insurance 4,742 6,018 6,837 6,991 5,302 5,302 5,835 381 Utilities 3,284 4,362 3,992 5,150 1,784 5,150 5,150 384 Refuse Disposal 3,034 2,427 2,346 3,000 921 2,500 2,750 385 Sewer Pumping and Maintenance 333 2,004 1,433 2,000 475 2,000 1,750 401 Bldg Maintenance 743 2,142 500 343 500 750 403 Improvements other than Bldg 404 Machinery & Equipment Repair 306 502 1,193 500 61 500 500 406 Grounds Care 808 438 Misc Contractual 536 815 313 750 57 750 1,000 439 Refunds Issued 285 563 267 500 500 500 440 Events 731 178 549 1,000 1,451 1,500 1,000 Total Contractual Services 21,015 25,687 30,804 28,431 12,682 29,992 30,535 7.40% Capital Outlays 530 Capital Improvements other than Bldgs 2,400 9,912 Total Cap itat Outlays 2,400 9.912 Transfers 720 Operating Transfers Total Transfers Total Park & Recreation 45000 48,045 59;385 59,802 62,244 24,661 56,852 60,879 -2.19% Notes: 10 of 33 PARKS 11:41 AM 11/16/2015 Community Center (45180) This budget represents the costs for maintaining the Community Center Building and the "Annex", and contractual services and part-time staffing for cleaning and monitoring events. A small increase in operating supplies is projected based upon 2014 actual expenses. Revenues to this fund include rental fees for the Community Center and the Annex, which is leased to the Scandia Marine Lions Club. 22 GENERAL FUND 101 COMMUNITY CENTER (45180) REVENUE 2016 Draft Budget 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed tevenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Charges for Services 34740 Coffee Sales 15 10 10 0 10 0 0 0 34750 Facilities Rental 8,265 9,750 12,240 10,656 11,000 5,605 9,000 10,000 _ 34760 Cleaning Fees 200 Total Charges foi Services 8,280 9,760 12,450 10.656 11,010 5,605 9,000 10,000 Other Income 36230 Donations 0 0 6,100 135 135 35250 Misc. Refunds 300 Total Other Income 0 0 300 6,100 0 1.35 135 0 Total Community Center Dept. 60,060 50,594 44,532 45,674 39,480 21,297 37.605 40,261 11 of 30 CommCtr 11:41 AM 11/1612015 2016 Draft Budget GENERAL FUND 101 COMMUNITY CENTER (45180) EXPENSE Materials & Supplies 210 Operating Supplies 3,951 3,020 4,511 4,000 1,205 4,000 4,500 223 1301drng Repair & Supplies 867 802 803 1,000 256 1,000 1,000 Total Materials & Suoalies 4,816 3.822 5,314 5,000 1.461 5,000 5,500 10.00% Contractual Services 2012 2013 2014 2015 6/30/2015 2015 2016 Change 841 Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-'16 Account Description Expenses Expenses Exepnses Budget Expdts Expolrs Budget Budget Notes: Personnel Services 13,390 4,782 13,000 13,390 384 Refuse Disposal 1,669 1,538 1,505 101 Regular Wages & Salaries 600 960 360 720 120 720 720 2,250 122 FICA Employer Contribution 2,250 2,250 401 Bldg Maintenance 45 10,305 45 45 3,419 126 MEDICARE Employer Contribution 9 14 5 10 2 10 10 14000 151 Workers Comp Insurance Premium 469 32 34 36 18 18 11 500 Total Personnel Services 1,078 1,006 399 811 140 793 786 -3.13% Materials & Supplies 210 Operating Supplies 3,951 3,020 4,511 4,000 1,205 4,000 4,500 223 1301drng Repair & Supplies 867 802 803 1,000 256 1,000 1,000 Total Materials & Suoalies 4,816 3.822 5,314 5,000 1.461 5,000 5,500 10.00% Contractual Services 334 Licenses & Permits 841 678 684 930 175 930 930 361 Liability/Property Insurance 1,365 2,284 2,874 2,908 2,496 2,550 2,805 381 Utilities 9,594 10,403 12,576 13,390 4,782 13,000 13,390 384 Refuse Disposal 1,669 1,538 1,505 1,600 641 1,600 1,600 385 Sewer Pumping & Maintenance 2,218 3,904 2,769 2,250 873 2,250 2,250 401 Bldg Maintenance 8,258 10,305 11,617 10,090 3,419 10.090 10,500 404 Machinery & Equipment Repair 1,479 710 158 1,000 14000 1,000 406 Grounds Care 1,915 500 500 500 407 Well Repair & Maintenance 5,579 90 500 500 500 438 Misc Contractual 1084 4543 500 500 500 439 Refunds Issued 200 Total Contractual Services 32.918 31,980 36,726 33,668 12,586 32,920 33,975 091% Capital Outlays 520 Capital Improvements to Bldgs 530 Capital Improvements other than Bldg 3,724 Total Capital Outlays 3,724 #DIV/0! Total Community Center (45180) 42,538 36,808 42,439 39,480 14,187 38,713 40,261 1.98% Notes: 11 of 33 CENTER 11:41 AM 11/16/2015