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2016 Budget Part 3DEBT SERVICE FUNDS BUDGETS Expense and revenue budgets were prepared for the four debt service funds, with the 2007 road bond being paid off early in December 2015. The fund balance in the 2007 Road Bond account has been applied to the Local Road Improvement Fund for 2016. Also of note, a levy will not be required in 2016 to make the final payment on the 2010 Equipment Certificate. Since the payment is due in February, fund balance within the fund will be used as we wouldn't have tax levy funds until July anyways. A small excess fund balance is anticipated and applied toward the 2015 Fire Tanker Equipment Certificate. The property tax levy for debt service is based on principal and interest payments plus the statutory 5% coverage, less any assessments and interest revenue. The first payment on the Fire Tanker Replacement Equipment Certificate is in 2016. An updated Debt Management Analysis prepared by Northland Securities is included with the budget details of the Debt Service Funds. It still includes the 2007 Road Bond, although it is anticipated that will be paid off in December 2015 with fund balance so it has not been budgeted for in 2016. The draft budget assumes a 34% decrease in debt service expenditures in 2016 mainly due to the 2007 Road Bond being paid off in December 2015 and not needing to levy for the final payment on the 2010 Equipment Certificate. 23 •' C) N N 'n 5 N n n M M Mvi n o0 00 C b M M h ON 00 U1 wi kn ^ '� ld M M m M •' R h N O Q .-. to W N M M N N N O N _ 'I N C st W v 6 p g O O O 00o,an00opoo0 n MN Obi^ 0 0 0 on fi h t b a Lr4 C-4 eq 5 e ^ d h h • Lii ra21 � `O G' r ;•9i. 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Tax Settlement 0 0 0 0 46,756 Total Property Taxes 0 0 0 0 46,756 Other Income 36100 Special Assessments 36210 Interest Income 0 Total Other Income 0 0 0 0 0 0 Other Financing Sources 12 o 30 DEBT REVENUE 11:41 AM 11/16/2015 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Chy_ Tax Settlement 69,783 69,321 34,661 69,321 69,032 Total Property Taxes 69,783 69,321 34,661 69,321 69,092 Total Fire Truck/Dump Truck Equipment Certificates 69,783 69,321 34,661 . 69,321 69,092 2015 FIRE TANKER EQUIPMENT CERTIFICATE (FUND 315) 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty. Tax Settlement 0 0 0 0 46,756 Total Property Taxes 0 0 0 0 46,756 Other Income 36100 Special Assessments 36210 Interest Income 0 Total Other Income 0 0 0 0 0 0 Other Financing Sources 12 o 30 DEBT REVENUE 11:41 AM 11/16/2015 2016 Draft Budget 39200 Interfund Operating Transfer 2,300 39300 Bond Proceeds Total Other Financing Sources 0 0 0 0 0 0 2.300 Total Fire Tanker Equipment Certificates 0 0 0 0 49.05E Total befit Service TRUE 390,851 351,874 294,628 0 294,643 193,902 13 o 30 DEBT REVENUE 11:41 AM 11/16/2015 2016 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE (FUND 311) Contractual Services 620 Fiscal Agent Fees Total Contractual Services Transfers 720 Operating Transfers 2300 Total Transfers 2300 Total Equipment Cedificates (311 ) 52.533 44,440 43,330 44,154 41,370 42,060 43,010 -2.66% 2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312) 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15 216 Account Description Expdtr Expenses Expenses __Budget Expdts Expdtrs Budget Budqet Notes: Debt Service 304 Legal Services 14,675 _ 601 Long Term Debt Principal 40,000 40,000 40,000 40,000 40,000 40,000 40,000 55,000 611 Long Term Debt Interest 12,533 4,440 3,330 2,080 1,370 2,080 710 11,020 Statutory 5% Coverage Requirement 1,751 Statutory 5% Coverage Requirement 2,104 3,301 1,559 3,269 Total Debt Service 52,533 44,440 43,330 44,184 41,370 42,080 40.710 -6.05% Contractual Services 620 Fiscal Agent Fees Total Contractual Services Transfers 720 Operating Transfers 2300 Total Transfers 2300 Total Equipment Cedificates (311 ) 52.533 44,440 43,330 44,154 41,370 42,060 43,010 -2.66% 2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312) Transfers 710 Residual Equity Transfers 720 Ooeratina Transfers Total Transfers Total E ui mentCertifoates 312 36,776 34,7.00 33,300 33,926 1,155 32,310 32,744 -348% FIRE TRUCK/DUMP TRUCK (FUND 313) 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-16 Account Description Expdtr Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Debt Service 304 Legal Services 14,675 _ 601 Long Term Debt Principal 30,000 30,000 30,000 30,000 30,000 30,000 55,000 611 Long Term Debt Interest 5,025 4,200 3,300 2,310 1.155 2,310 1,185 11,020 Statutory5%Coverage Requirement 1,751 Statutory 5% Coverage Requirement 1,616 3,301 1,559 3,269 Total Debt Service 35 776 34,200 33,300 33,926 1,155 32,310 32,744 -3.48% Transfers 710 Residual Equity Transfers 720 Ooeratina Transfers Total Transfers Total E ui mentCertifoates 312 36,776 34,7.00 33,300 33,926 1,155 32,310 32,744 -348% FIRE TRUCK/DUMP TRUCK (FUND 313) 435 435 435 Transfers 710 Residual Equity Transfers 720 ODeratona Transfers Total Transfers Total Fire Truck/Dump Truck (313) 20,255 67,390 69,321 61,055 69,756 69,092 -0.33% FIRE TANKER (FUND 315) 6/30/2015 2016 Change Year -to Date Proposed '15-16 2,000 2,000 12 of 33 DEBT 11:41 AM 11/16/2015 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Debt Service 304 Legal Services 14,675 601 Long Term Debt Principal 55,000 55,000 55,000 55,000 55,000 611 Long Term Debt Interest 5,580 11,460 11,020 5,620 11,020 10,388 Statutory 5% Coverage Requirement 3,301 3,301 3,269 Total Debt Service 20,255 66,460 69,321 60,620 69,321 68,657 -096% 435 435 435 Transfers 710 Residual Equity Transfers 720 ODeratona Transfers Total Transfers Total Fire Truck/Dump Truck (313) 20,255 67,390 69,321 61,055 69,756 69,092 -0.33% FIRE TANKER (FUND 315) 6/30/2015 2016 Change Year -to Date Proposed '15-16 2,000 2,000 12 of 33 DEBT 11:41 AM 11/16/2015 2016 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 601 Long Term Debt Principal 43,000 611 Long Term Debt Interest 3,720 Statuto 5% Coverage Requirement 2,386 Total Debt Service 2,000 2,000 49,056 #DIV/0! Total Fire Tanker (314) 2,000 2,000 4tf,056 #DIV101 Total Debt Service 255,159 259,514 294,408 294,628 193,902 -34.19/ 13 of 33 DEBT 11:41 AM 11/16/2015 CAPITAL IMPROVEMENT FUND BUDGET There is one planned expenditure in the Capital Improvement Fund in 2016. The Log House Landing Boat Ramp Project (PW -029, $40,000). It is anticipated this project would be a 50/50 cost share with the Carnelian Marine St Croix Watershed District and the City would receive donated planks from the DNR. Formal, written agreements have not yet been approved. The proposed revenue to this fund is $30,000 from the property tax levy, plus a small amount of interest. The fund balance at the end of 2015 is projected to be around $322,000. The fund balance at the end of 2016 would be about $332,700. 24 CAPITAL IMPROVEMENTS (FUND 401) REVENUE 2011 Actual 2016 Draft Budget 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Adopted Year -to -Dale Estimated Proposed tevenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Inlergovemmental Revenues 33401 LGA .33640 Older Grants 300.000 20.000 Total Inlerg�vemmanlal Aid 0 0 0 0 300,005 0 0 20,000 Other Income 36210 Interest Income 1,353 906 701 633 700 700 700 Total Other Income 1.353 KC 701 699 700 0 700 700 Othertlnancing sources 39200 Inlerfund Oparoting Transfer Total 011her Ftnanring Sources 0 0 0 0 0 0 0 [➢ Total Ca ilal ImgMvemerits Fund 403 3S.853 108,517 91.992 475,099 330,700 15,000 30700 .50,700 Notes: 1. Cost Share with Car Mar for LHL Ramp 14 of 30 CAP IMP REVENUE 11:41 AM 11/16/2015 2016 Draft Budget CAPITAL IMPROVEMENTS (FUND 401) EXPENSE Capital Outlays 510 Capital Outlay -Land 512 Easement Acquistion 520 Capital Improvements to Bldgs 25,760 14,455 530 Capital Improvements other than Bldgs 15,856 12,710 412,000 8,987 40,000 540 Heavy Machinery Capital 550 Motor Vehicles Capital Total Capital Outlays 41,616 27,165 412,000 8.987 40,000 Total Capital Improvements (401) 99,601 41,616 27,165 412.000 8.987 40.000 Notes: 1. Log House Landing Boat Ramp 14 of 33 CAP IMPROVE 11:41 AM 11/16/2015 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15'16 Account Descriptlon_ Expenses Expenses Expenses Budget Expdts Expdtrs Budget BudM Notes: Contractual Services 308 Other Professional Services 312 planning Services _ Total Contractual Services Capital Outlays 510 Capital Outlay -Land 512 Easement Acquistion 520 Capital Improvements to Bldgs 25,760 14,455 530 Capital Improvements other than Bldgs 15,856 12,710 412,000 8,987 40,000 540 Heavy Machinery Capital 550 Motor Vehicles Capital Total Capital Outlays 41,616 27,165 412,000 8.987 40,000 Total Capital Improvements (401) 99,601 41,616 27,165 412.000 8.987 40.000 Notes: 1. Log House Landing Boat Ramp 14 of 33 CAP IMPROVE 11:41 AM 11/16/2015 PARK CAPITAL IMPROVEMENT FUND BUDGET There are two projects planned for Park Capital Improvements in 2016. The picnic shelter ($25,000) at Lilleskogen would be completed if donations are received to cover the cost. New bleachers and concrete pads at the Wayne Erickson Lighted Ballfield ($7,500) would be funded from ball park sign ad revenue. An additional project may be more butterfly gardens and would be funded with donations. In order to keep dedicated funds (Vinterfest Donations [such as those for Lilleskogen or the Ice Rink] and Sign Revenue at Wayne Erickson Ballfield) from being spent in the General Fund, they are now part of the Park Capital Improvement Fund. A small amount of revenue is expected to be received from Park Dedication Fees in 2016 and an additional $2,700 in sign rental fees for the ballfield. The projected fund balance at the end of 2015 is $13,325 and at the end of 2016 would be $8,545 as new park dedication fees would be used to pay back the interfund loan to the Capital Improvement Fund. This fund balance is mostly reserved for the Wayne Erickson Ballfield, as it is sign rental revenue, and must be segregated for the field per the City's agreement with the Scandia Marine Lions and Men's Softball Association. 25 2016 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) REVENUE cheDm for 5ervlces 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: 33640 Other Grants 0 0 0 30,000 30,000 0 _ Total Intergovernmental Aid 0 0 0 0 30,000 0 30,000 0 cheDm for 5ervlces 34730 Ballfeild Ad Revenue 2250 2700 34780 Park Dedication Fees Total Charges for Services 3,000 3,000 0 0 3,000 3,000 6,000 6,000 6,000 8,250 6,000 6,000 6,000 8,700 Other Income 36210 Interest Income 36230 Donations 36240 Insurance Refund 36250 Misc.Refunds 80 1,000 44 28 0 12 20 20 20 25,000 38050 Cable TV Franchise Rebate Total Other Income 1,088 44 26 12 20 0 20 25,020 Total Park Capital Improvements Fund 404 4,088 3,012 36,020 8,250 36,020 33,720 15 of 30 PARK CAP REV 11:41 AM 11/16/2015 2016 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) EXPENSE 575 831 Transfers 710 Residual Equity Transfers 720 Operating Transfers 6.000 Total Transfers 6,000 Total Dept- Fund 404 3.575 1,450 9,929 36,000 5,082 51,000 38,500 287.75% Notes: 1 Picnic Shelter at Lilleskogen Bleachers at Wayne Erickson 2. Transfer to CIF to repay loan 15 of 33 PARK CAP IMPROVE 11:41 AM 11/16/2015 2012 2013 2014 2015 6/30/2015 2015 2016 Actual Actual Actual Adopted Year -to -Date Estimated Proposed Change Account Description Expenses Expenses Expense Budget Expdts Expdtrs Budget 115=16 Contractual Services 302 Surveying 1,450 303 Engineering Services 4,251 9,000 312 PlannIng Services Total Contractual Servicas 1,459 4,251 9,000 #DIV/0! 575 831 Transfers 710 Residual Equity Transfers 720 Operating Transfers 6.000 Total Transfers 6,000 Total Dept- Fund 404 3.575 1,450 9,929 36,000 5,082 51,000 38,500 287.75% Notes: 1 Picnic Shelter at Lilleskogen Bleachers at Wayne Erickson 2. Transfer to CIF to repay loan 15 of 33 PARK CAP IMPROVE 11:41 AM 11/16/2015 EQUIPMENT REPLACEMENT FUND BUDGETS The planned expenditures from the Equipment Replacement Fund in 2016 include the replacement for Fire Department SCBA and Masks ($98,000, F-023) and the SCBA Air Compressor replacement ($17,000, F-022). The CIC is recommending only projects below $100,000 be funded from the Equipment Replacement Fund and anything higher would be financed through equipment certificates (borrowing). Expenditures also include the replacement of the Dump Truck with Plow ($200,000 PW -010) but would be funded by borrowing in 2016 and payments to begin in 2017 in the Debt Service Fund. Revenues would only be a small amount of interest. No new revenues are proposed for 2016 since the new policy of borrowing for equipment above $100,000 would still allow the fund to cash flow for the next ten years, assuming the $20,000 annual contribution returns in 2017. The fund balance at the end of 2015 is projected to be about $450,000. The fund balance at the end of 2015 would be $340,000, assuming $5,000 from the sale of the tanker. 26 2016 Draft Budget EQUIPMENT REPLACEMENT (FUND 406) REVENUE 2011 2012 2013 2014 Actual Actual Actual Actual Accxwnl Descnplion Revenue Revenue _ Revenue RL-winu 1- 2015 7/15/2015 2015 2016 Adopted Year -to -Date Estimated Proposed Other Income 36210 Interest Income 1,453 659 1,313 1,000 1,000 1,000 36250 Misc. Refunds 36260 Sale of Equipment 1.941 5906 11,400 0 0 5,000 Total Other Income 3,394 0 6,564 12,713 1,000 0 1.000 6,000 Other Financing Sources 39101 Sale of General Fixed Assets 39200 Inlerfund Operating Transfer 110,000 80,000 100,000 100,000 20,000 20,000 20,000 0 39350 Certificate of Indebtedness 150.000 Total Other Financing Sources 260,000 80.000 100.000 1017:000 20.000 20.000 20,000 0 Total EquiErrment Replacement Fund 406 263.394 81,113 106.564 112,713 21,000 20,000 21,000 8,000 1, Assumes sale of Fire Tanker 16 of 30 EQUIP REPL 11:41 AM 11/16/2015 2016 Draft Budget EQUIPMENT REPLACEMENT (FUND 406) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15'-16 Account Description Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Contractual Services 344 LegalServlces Total Contractual Services 0 0 0 Capital Outlays 540 Heavy Machinery Capital 550 Motor Vehicles Capital 93,913 344,953 190,048 230,000 215,000 200,000 560 Furniture & Fixtures 115,000 570 Office Equipment. Total Capital Outlays 93,513 344,953 190.048 230.000 215 000 315,000 Total Equipment Replacement Fund (406) 93,913 344,953 190,048 230,000 215,000 315,000 Notes: 1. Dump Truck w/plow replacement. Funds to come from Debt 2. SCBA, Masks, and Compressor Replacement 16 of 33 EQUIP REPLACE 11:41 AM 11/16/2015 LOCAL ROAD IMPROVEMENT FUND BUDGETS Revenue for 2016 is proposed to come from a transfer of $315,000 from the General Fund which represents the amount above 50% of general fund expenditures in the unrestricted, unassigned fund balance at the end of the year. These are one-time funds that have accumulated over the year as revenues have exceeded expenses. Staff is also proposing that $581,142 is levied in 2016 and added to this fund. Lastly, with the prepayment of the 2007 Road Bond expected in December 2015, the City will still be collecting special assessment fees for the project for the next two years. Staff has proposed adding those funds to the Local Road Improvement Fund along with the remaining fund balance from 2015. Total 2016 revenues would be $949,366 including some interest. There is one proposed expense from this fund in 2016, the reconstruction of 236th St, 237th St and Novak Ave ($900,000) as well as a portion of Oldfield Ave south of the county line ($250,000) and would not include any special assessments. The Capital Improvement Committee has laid out a plan to reconstruct roughly $1 million worth of roadway every other year beginning in 2016 through 2024. However, there are still many roads identified in the time period that will not be addressed with this level of funding and more can be anticipated. If the Council does not want to require special assessments, an increase in tax levy will continue to be needed in this fund. In 2015, one time funds of $62,057 are added to this fund which come from the Small Cities Assistance program funded in 2015 by the Legislature. At this time, this is expected to be a one year disbursement. The fund is projected to have a balance of $470,000 by the end of 2015 and $269,366 by the end of 2016. 27 2016 Draft Budget LOCAL ROAD IMPROVEMENT FUND (FUND 408) REVENUE BUDGET 2014 2015 7/15/2015 2015 2016 Change Actual Adopted Year -to -Date Estimated Proposed '14-15 Account Description Revenue Revenue Revenue Revenue Revenue Budget Notes: Taxes 31000 Washington Cty. Tax Settlement 127,704 345,000 172,500 345,000 581,142 31701 Gravel Taxes 31800 Other Taxes Total Property Taxes 127,704 345,000 172,500 34!.'000 581,142 35507% Licenses & Permits 32150 Utility Permits Total Licenses & Permits Intergovernmental Revenues 33422 Other State Grants & Aids 31,029 62,057 33640 Other Grants 125.173 Total Intergovernmental Aid 0 0 31,029 187,230 0 36100 Special Assessments Other Income 20,000 36210 Interest Income 433 500 500 500 36230 Donations Other Financing Sources 39101 Sale of General Fixed Assets 39102 Compensation for Loss of GFA 39202 Contribution from Enterprise Funds 39203 Interfund Operating Transfer 200,000 200,000 200,000 200,000 347,724 1,2 39300 Bond Proceeds 39350 Certificate of Indebtedness Total Other Financing Sources 200,000 200,000 200,000 200,000 347,724 Total Local Road Improvement Fund 408 328,137 545,500 403,529 732,730 949,366 74.04% 1. Excess unrestricted, unassigned above 50% of GF Expenses 2016 Draft Budget LOCAL ROAD IMPROVEMENT FUND (408) EXPENSE 2014 2015 6/30/2015 2015 2016 Change Actual Adopted Y -T -D Est. Propopsed '15'-16 Account Description Expenses Budget Exp Exp Budget Budget Notes: Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 56,241 106,800 405 Contractual Road Maint. & Repairs Total Contractual Services 56,241 106,800 Capital Outlays 510 Capital Outlay -Land 512 Easement Acquistion 530 Capital Improvements other than Bldgs 550,000 534,000 1,150,000 Total Capital Outlays 0 550,000 0 534,000 1,150,000 Total Capital Improvements (408) 0 550,000 56,241 640,800 1,150,000 Notes: 1. 236, 237, Novak loop, parts of Oldfield Ave 201 SEWER PROJECT BUDGETS The 201 Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations, major repairs and eventual replacement of system components. A decrease is planned for 2016 due to decreasing the amount of staff time budgeted. 2015 was the first year our insurance company has allocated a Workers Comp premium to the wastewater systems so that is a new expense. Additionally, materials and supplies have been increased based on previous years data. There will be two new employees who begin their wastewater training/certifications in 2016 so the training costs remain. It is anticipated these would be reduced over time if turnover in staff is minimal. Otherwise, 2016 operations are planned to be similar to those in 2015. No rate increase is proposed for 2016. Revenues are proposed to remain the same. Anticipated new connections that did not occur in 2015 are still proposed for 2016 and/or 2017. 28 2016 Draft Budget 201 PROJECT SEWER FUND 602 REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Deseri tion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: 36100 Special Assessments 4,258 5 151 3,055 5.278 -6,00D 2,034 5.000 5,000 Other Income 36210 Interest Income 1,205 723 490 430 200 200 200 36250 Mlsc. Refunds 600 0 0 Total Other Income 1,205 723 490 1,030 200 0 200 200 Proprietary Fund Revenues 34401 Sewer Charges 8 Connection Fees 61,945 70,696 80,352 67,756 69,350 30,992 67,756 69,350 37250 Sewer ConneclionlReconnecUon Fees Total Proprietm Fund 61,945 70,696 80352 67,756 69250 30.992 67.756 69.350 Total 201 Project Sewer Fund 602 67,407 76,570 83,897 74,064 74,550 33,026 72,956 74,550 18 of 30 201 SEWER REV 11:41 AM 11/16/2015 2016 Draft Budget 201 SEWER PROJECT (FUND 602) EXPENSE Materials & Supplies 2012 2013 2014 2015 6/30/2015 2015 2016 Change 210 Operating Supplies & Equipment Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-16 Account Description Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budget Notes: Personnel Services 1825 2,419 1,143 1,500 1,500 101 Regular Wages & Salaries 3,670 17,002 28,715 8 698 20,000 16,855 689 121 PERACoord Employer Contribution 241 1,233 2,154 597 1,500 1,264 122 FICA Employer Contribution 211 1,035 1,780 520 1,240 1,045 2,100 126 MEDICARE Employer Contribution 49 242 416 122 290 244 151 Workers Comp Insurance Premlum 1,025 121 1,354 1,318 1,318 1,439 1,545 Total Personnel Services 4,171 19,633 33,065 11,255 24.348 20.848 -36.95% Materials & Supplies 200 Office Supplies 148 62 75 75 75 210 Operating Supplies & Equipment 900 248 1,808 250 256 500 500 240 Small Tools & Minor Equipment 4,728 764 456 1,000 50.0 Total Materials & Supplies 5,776 310 2,572 325 712 1,575 1,075 230.77% Contractual Services 303 Engineering Services 24,447 2641 3,065 1,000 304 Legal Services 1,238 308 Other Professional Services 1825 2,419 1,143 1,500 1,500 309 Software Support & Maintenance 596 765 689 689 311 Contractual Permit Fees 705 317 Employee Training 956 1,341 2,100 349 2,100 2,100 319 Other Services 321 Telephone 1,025 2,504 1,354 1,536 671 1,500 1,545 322 Postage 196 196 196 200 334 License & Permits 505 1,240 1,000 705 705 705 353 Sales Tax 412 361 Liability/Property Insurance 1,638 1,111 952 976 726 950 1,045 381 Utilities 1,637 1,691 2,000 1,957 785 1,750 1,803 385 Sewer Pumping 6,444 4,919 10,851 6,500 330 6,500 6,500 386 Operation & Maintenance 45,757 14,119 8,893 5,000 365 5,000 5,000 404 Machinery & Equipment Repair 5,315 16,932 24,160 5,000 2.177 5,000 5,000 414 Equipment Rental 250 250 250 438 Misc Contractual 5,485 2,886 2,500 336 2,500 2,500 Total Contractual Services 88,006 52,595 60,658 28,780 7,587 28,640 28,837 0,20% Capital Outlays 530 Capital Improvements other than Bldgs 4,914 105,000 550 Motor Vehicles Capital 570 Office Equipment 2,868 Total Capital Outlays 2,868 4,914 105,000 #DIV/0! Transfers 710 Residual Equity Transfers 720 Operating Transfers 21825 2,972 Total Transfers 2,825 2,972 Total 201 Sewer Project (602) 99,475 60,048 82,863 62,170 24,468 159,563 50,759 -18.35% Notes: 18 of 33 201 SEWER 11:41 AM 11/16/2015 UPTOWN SEWER BUDGETS The Uptown Sewer Project Fund is an enterprise fund that does not receive property tax support. User fees must pay the costs of operating the system and provide reserves for operations, major repairs and eventual replacement of system components. As with the 201 system, 2015 was the first year of the workers comp premium and the staff allocation time has been reduced to mirror actual time spent over the last year and half. Other areas of the budget were decreased so the overall expense budget decreases significantly. Operating supplies are down and pumping has been reduced. Long term debt is equal to 25% of the cost of the 2012 Improvement Project, to be paid back to the Capital Improvement Fund over 15 years. No rate increase is proposed for 2016. 29 2016 Draft Budget UPTOWN SEWER FUND 612 Other Financing Sources 39283 Trarrsferfram other Funds 175.178 Total Other Financing Sources 175.178 0 0 0 0 0 0 Total Uptown Sewer Fur# 612 184,757 18,613 17.831 19.717 4.275 18.000 18.000 19 of 30 UPTOWN SEWER 11:41 AM 11/16/2015 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Adopted Year -to -Dale Estimated Proposed Account Description Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Praprietary Fund Revenues 34401 Sewer Char es & Connection Fees 9,578 18,513 17,831 19,717 4,275 18,400 18.000 Total Proprietary Fund 9,579 18,813 17,831 19,717 - 4.275 18,:000 18,000 Other Financing Sources 39283 Trarrsferfram other Funds 175.178 Total Other Financing Sources 175.178 0 0 0 0 0 0 Total Uptown Sewer Fur# 612 184,757 18,613 17.831 19.717 4.275 18.000 18.000 19 of 30 UPTOWN SEWER 11:41 AM 11/16/2015 2016 Draft Budget UPTOWN SEWER (FUND 612) EXPENSE Materials & Supplies 200 Office Supplies 13 21 50 50 50 203 Printed Forms & Papers 210 Operating Supplies & Equipment 82 10 250 70 200 210 Total Materials & Supplies 172 103 10 300 70 250 260 -13.33% Contractual Services 303 Engineering Services 2012 2013 2014 2015 6/30/2015 2015 2016 Change 304 Legal Services Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-'16 Account Description Expenses Expenses Expenses Budget Ex dts Ex dtrs Budget Budget Notes: Personnel Services 85 77 77 101 Regular Wages & Salaries 1,647 5,001 7,551 3.088 7,000 5,407 121 PERA Coord. Employer Contribution 106 363 566 214 525 406 700 122 FICA Employer Contribution 95 304 468 184 434 335 126 MEDICARE Employer Contribution 22 71 109 43 102 78 10 151 Workers Comm, Insurance Premium 40 338 401 378 200 Total Personnel Services 1,870 5,779 8,695 3,867 8,462 6,604 -24.04% Materials & Supplies 200 Office Supplies 13 21 50 50 50 203 Printed Forms & Papers 210 Operating Supplies & Equipment 82 10 250 70 200 210 Total Materials & Supplies 172 103 10 300 70 250 260 -13.33% Contractual Services 303 Engineering Services 6,373 304 Legal Services 1,001 308 Other Professional Services 258 199 309 Software Support & Maintenance 85 77 77 311 Contractual Permit Fees 200 317 Employee Training 319 297 700 117 700 700 319 Other Services 46 322 Postage 10 10 10 334 Licenses & Permits 855 200 200 200 351 Legal Notices Publishing 56 353 Sales Tax 81 361 Liability/Property Insurance 46 63 270 75 170 186 205 381 Utilities 331 1,757 1,752 1,864 673 1,800 1,854 385 Sewer (Pumping) 184 691 1,005 2,100 630 1,500 1,500 386 Operation & Maintenance 1,850 3,707 2,186 1,000 118 1,000 1,000 403 Improvements other than Bldg 404 Machinery & Equipment Repair 1,660 1,355 500 500 500 418 Vehicle or Equipment Leasing 420 Depreciation Expense 438 Misc Contractual 25 500 500 500 439 Refunds Issued Total Contractual Services 11,491 6,932 7.289 7,689 1,9DB 6,473 5,546 -14.67% Capital Outlays 530 Capital Improvements other than Bldgs 129,067 540 Heavy Machinery Capital 550 Motor Vehicles Capital 560 Furniture & Fixtures 570 Office Equipment 1,412 Total Capital Outlays 130,479 Debt Service 602 Long Term Debt Interest 603 Long Term Debt Prtnelpal 2,667 2,640 2,640 2,640 2.64D Total Debt Service 2,667 2,640 2,640 2,640 2,640 3.744 Total Uptown Sewer (612) 143,886 15,642 15,718 19,323 5,845 17,825 16,050 -16 94% Notes: 19 of 33 UPTOWN SEWER 11:41 AM 11/16/2015 ECONOMIC DEVELOPMENT AUTHORITY The levy for the Scandia Economic Development Authority (EDA) is a special levy that is collected for the EDA's use. The City Council created the EDA in 2013 and appointed five members -2 Council representatives and 3 citizen representatives. Since the EDA is a separate legal entity the City Treasurer pays the EDA when tax collections come in and funds are held in a separate account. Unused funds remain with the EDA as opposed to being added to the General Fund balance. The EDA is not requesting a levy for taxes payable in 2016. The anticipated fund balance of over $5,000 will cover proposed expenses in 2016. 9M EDA REVENUE FUNDS Account Taxes 2016 Draft Budget 2014 2015 7/15/2015 2015 2016 Actual Adopted Year -to -Date Estimated Proposed Revenue Revenue Revenue Revenue Revenue 31000 Washington Cty. Tax Settlement 1,000 5,000 2,500 5,000 0 Total Property Taxes 1,000 5,000 2,500 5,000 0 Intergovernmental Revenues 33422 Other State Grants & Aids 33640 Other Grants Total Intergovernmental Aid 0 Other Income 36210 Interest Income 36230 Donations 36240 Insurance Refund 36250 Misc. Refunds Total Other Income 0 Other Financing Sources 39101 Sale of General Fixed Assets 39203 Transfer from other Funds 39300 Bond Proceeds 39350 Certificate of Indebtedness Total Other Financing Sources Total Fund 1,000 5,000 2,500 5,000 0 30 EDA 11:41 AM11/16/2015 2016 Draft Budget EDA EXPENSE FUNDS 225 2014 2015 6/30/2015 2015 2016 Change Actual Adopted YTD Estimated Proposed 15-16 Account Description Expenses Budget Expdts Expdtrs Budget Budget Notes Materials & Supplies 200 Office Supplies 240 203 Printed Forms & Papers 210 Operating Supplies & Equipment Total Materials & Supplies 240 -100.00% Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 312 Planning Services 313 Committee & Commission Reimburs 316 Conference & Seminars 317 Employee Training 319 Other Services 322 Postage 331 Travel Expenses 433 Dues & Subscriptions 438 Misc Contractual 5,000 345 445 500 Total Contractual Services 5,000 345 445 500 #DIV/0! Total Dept. Fund 240 5,000 345 445 500 -90.00% Notes: 1. Chamber membership and events 33 EDA 11:41 AM11/16/2015