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2016-2020 CIPSCANDIA City of Scandia Capital Improvement Program 2016-2020 November 4, 2015 CONTENTS Introduction Whatis a CIP?.................................................................................................................1 Sconeof the Draft CIP....................................................................................................1 FundingSources.............................................................................................................. 2 ProjectPriorities..............................................................................................................2 2015-2019 CIP Amendment...............................................................................................3 2016-2020 CIP Overview StreetProjects..................................................................................................................3 Equipment Replacement Fund........................................................................................4 Project Highlights by Department...................................................................................5 CIP Summary Data Project Listing by Department (All Years).....................................................................9 Projects and Funding Sources, 2016 thru 2020...............................................................1 I Projects and Funding Sources, 2021 thru 2025...............................................................13 2016-2020 Capital Improvement Plan, Spending by Department ..........................15 Capital Improvement Fund, Spending by Department........................................15 Debt Service Fund, Spending by Department.................................................16 Equipment Replacement Fund, Spending by Department..............................................16 General Fund, Spending by Department.......................................................17 Grants/Donations, Spending by Department...................................................17 Appendix Project Details, All Projects.........................................................................................18 INTRODUCTION The Capital Improvement Program (CIP) for the five-year period of 2016 through 2020 is the seventh such document prepared by the City of Scandia. It would amend the CIP included in the March, 2009 Comprehensive Plan (as amended through December 17, 2014) replacing Appendix F of the plan in its entirety. What is a CIP? A Capital Improvement Program, or CIP, is a multi-year (typically 5 years) capital expenditure plan for a City's infrastructure (such as streets, parks and utility systems), vehicles, equipment and public buildings. It identifies the major projects needed and desired by the community, their potential costs and how they would be financed. Including a project in a CIP does not commit the city to that project. The City Council must specifically authorize each one, and the associated funding, before any project may proceed. When the CIP is reviewed (ideally annually, in conjunction with the budgeting process) projects may go forward as planned, advance ahead of schedule, be removed entirely, or new projects may be added, depending upon changes in circumstances and priorities. The Minnesota Land Planning Act requires that the implementation plan portion of the Comprehensive Plan include a CIP for major infrastructure needs (transportation, wastewater, water supply, parks and open space) for a five-year time period. Cities often expand the scope of their CIPs to include other capital needs (major equipment replacements, for example) and sometimes look beyond the five-year time period, up to 20 years in the future for some projects. Such projects represent more of a "wish -list" that can be evaluated each time the plan is updated. As a part of the Comprehensive Plan, the CIP has some legal standing. Minnesota Statutes Chapter 473.865 provides that "a local governmental unit shall not adopt any official control or fiscal device which is in conflict with its comprehensive plan." A fiscal device includes a budget or bond issue; so it is important that the plan and CIP be kept up to date and in synch with city budgets. The primary benefit of a CIP is as a financial planning tool, to help the city plan for the impact of capital needs on future budgets and property taxes, and to help forecast the need for borrowing to undertake major projects. The information developed as part of the capital planning process can help document the need for various projects and help the City Council sort out competing priorities. Scope of the CIP Scandia's CIP includes all capital projects that cost at least $10,000 and have a useful life span of five years or longer. Projects include all capital needs including major repairs to buildings and equipment purchases and replacements. Any projects not meeting these parameters would be reviewed as part of the annual operating budget, but would not be included in the CIP. Funding Sources The CIP identifies a possible funding source(s) for each project listed. The various funding sources are as follows: Capital Improvement Fund Existing City fund, primarily from property tax levy, set aside for capital projects. Debt Service Fund Projects financed by borrowing, later to be repaid with property taxes, and potentially special assessments depending upon the characteristics of the project. Equipment Replacement Fund Internal service fund used to segregate funds set aside for planned replacements of existing major equipment. Funds are transferred from operating budgets (primarily property tax revenues.) The fund may also receive funds realized through debt financing. General Fund Annual operating budget, primarily funded by property tax revenues. Park Improvement Fund Existing Cityfund, receipts from cash -in -lieu of land park dedication fees paid by developers and others who subdivide their land. Local Road Improvement Fund Existing fund, funded with unrestricted fund balance and property tax revenues. To be used mainly to fund mill and overlay and other similar street construction projects. 201 Sewer Funds come from fees paid by users on the 201 Wastewater System Uptown Sewer Funds come from fees paid by users on the Uptown Wastewater System In addition to these sources, it is possible that future projects could be funded from donations, grants, user fees or other sources not listed. Projects benefiting an enterprise or utility fund could be paid from the appropriate fund. Project Priorities Capital improvement projects should be prioritized in some way so that limited funding can be allocated to those which are most important. This is difficult because the varying nature of the projects and their benefits and objectives are so disparate as to be essentially not comparable. Some public agencies have developed elaborate rating and ranking systems to try to set priorities. Complicated scoring systems may have some disadvantages because they may give a false sense of objectivity or precision to the priority setting process. Others use simpler systems, or simply do not try to compare projects that are like "apples and oranges." There is no accepted system or "industry standard" for prioritizing projects. 2 The Capital Improvement Committee developed the following priority rating system in 2008, which was also used for the 2009 and subsequent updates: Critical or urgent, high-priority projects that should be done if at all possible; a special effort should be made to find sufficient funding for all of the projects in this group. 2 Very important, high-priority projects that should be done as funding becomes available. 3 Important and worthwhile projects to be considered if funding is available; may be deferred to a subsequent year. 4 Less important, low -priority projects; desirable but not essential. N/A Used for replacements of existing equipment. 2015-2019 CIP AMENDMENT The 2015-2019 CIP included $36,000 in expenditures for Lilleskogen such as site improvements to be funded by grants and donations. The parking lot was anticipated to be completed in 2014, however that did not happen. An amendment to the 2015-2019 CIP includes the parking lot at Lilleskogen for 2015. The funding source for the parking lot would be an advance of up to $35,000 from the Capital Improvement Fund to the Parks Capital Improvement Fund. The advance would be paid back over the next few years as park dedication fees came in. This was approved with the awarding of the parking lot bid by the Council on July 21, 2015. 2016-2020 CIP OVERVIEW For 2016 through 2020, the draft CIP includes 24 separate projects with a total estimated cost of $5,749,800. All cost estimates are preliminary and based on current dollars. No assumptions have been made about inflation. It will be important to refine and update costs when the plan is reviewed, especially for projects in the first year or two of the plan. Some projects beyond the five-year planning period are also included in the CIP. Most of these projects are replacements for equipment and vehicles (such as fire trucks) which may have a life span of 10, 15 to 20 years or even more. The plan also includes "pending" projects for which timelines (and in most cases, cost estimates) have not yet been identified. As more information is developed about the need for, cost and possible funding sources for these projects, they will be included in future CIP updates. Street Projects The draft update includes the following street projects in the CIP ; • PW -002, Street Maintenance Program. The current funding level ($330,000 per year) has been maintained, with the addition of a $1,150,000 project in 2016 for a reconstruction of 236th, 237th and Novak. A portion of Oldfield Ave will also be updated beginning at 240' 3 St. and heading south. The reconstruction would be funded by the Local Road Improvement Fund. The goal of the 2008 Pavement Management Plan was to extend the life of city streets and to reduce the lifecycle costs for maintaining them in good condition. Each year the city has endeavored to increase the budget for contractual road maintenance and repairs. In 2014 the Local Road Improvement Fund was established to address major repairs (reconstruction, mill and overlays, etc) and is funded by the general tax levy. Equipment Replacement Fund The city created the Equipment Replacement Fund in 2007 to set aside funds on an annual basis for planned replacement of vehicles and major pieces of operating equipment. The fund receives transfers from the operating budget of each department depending on its equipment needs. This allows the departmental budgets for each major function to accurately show the costs of funding that function, including equipment, while segregating the funds from the operating budgets. Any revenues from the sale of old equipment being replaced are also deposited into the fund. Beginning in 2015, the revenue to the fund was reduced significantly which will result in the need to borrow for larger purchases in future years. Just as for other capital projects, the decision whether or not to replace a particular piece of equipment, and what to replace it with, will need to be made by the City Council at the time of the purchase. The City could decide to keep some equipment longer than planned. Or, equipment could wear out more quickly than expected. It is likely that some items will not be replaced, or that new technology or equipment could alter plans to replace a particular item. In 2015, the City transferred $20,000 to the fund. The draft 2016 budget and CIP show proposed transfers of $20,000 in 2017 and subsequent years. The Capital Improvement Committee (CIC) is recommending that the transfer be suspended for 2016 since adequate cash flow is available in the fund. The chart below shows the cash flow in the Equipment Replacement Fund from 2016-2025 assuming a $20,000 per year contribution from 2017 and on. The lowest the fund balance would reach under this scenario is $35,000 in 2024 but would continue to cash flow through 2025. Because of the healthy projected fund balance, the CIC decided to establish the threshold for borrowing for projects at those over $100,000 and suspend the annual contribution in 2016. 11 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 Equipment Replacment Fund 2016-2025 $50,000 $0 IV ti6y1 tiIS, ti61� ti -6v ti��y ti.60 tiI�� IV Total $ Replacements Funding Balance Project Highlights by Department Fire: ➢ 12-15 SCBA and 30 Masks as well as the SCBA compressor replacements remain for 2017. ➢ Fire Hall HVAC replacement has been moved from 2016 to 2020 ➢ The Chief s vehicle has been moved to pending ➢ The Civil Defense Sirens (tornado sirens) have been moved from 2019 to 2020 ➢ The second fire station has been moved to pending until further research and analysis is completed ➢ Radio replacements remain for 2018 but this is largely tied to the County's schedule for replacement ➢ A fire training structure has been moved to pending ➢ The fire hall roof replacement remains for 2019 ➢ In later years, the replacements costs have been updated for Tanker 5178 ($180,000 to $250,000) and Engine 5176 ($600,000 to $700,000) Fire Dept 2016-2020 CIP by Funding Source Parks Cap Iml Fund, 0, 0% Equip Replace Fund, 275,000, 61% Grants, 22,500, General Fund, 20,000,5% ervice, 0, 0% Capital Imp Fund, 130,000,29% General Fund Debt Service Capital Imp Fund Equip Replace Fund r Parks Cap Imp Fund ■ Grants 5 Ice Rink: The replacement of the Zamboni has been pushed back a few years to 2020, if grants/donations are obtained. The Public Works Director believes it will last longer after the maintenance performed on it these last few years. Parks and Recreation: ➢ Lilleskogen Park Restoration remains the top priority for the Parks and Recreation Committee. Assuming the 2015-2019 CIP is amended as stated previously, the recommendations have been updated for years 2016-2021 to complete the park improvements. The other updates (benches, picnic shelter signage, boardwalk, etc) would be funded with grants and/or donations ($45,200). ➢ New bleachers are planned for the Wayne Erickson Ballfield ($7,500). Funding would come from sign ad revenue. ➢ No changes were made for a full reconstruction of the tennis courts in 2018. Resurfacing was completed in 2013. Parks 2016-2020 CIP by Funding Source General Fund, 60,000,41% Grants/Donations , 85,200,59% Capital Parks Capital Imp Improvement Fund, 0, 0% Fund, 0, 0% Equipment Replacement, 0,L Debt Service, 0, 0% 0% General Fund Debt Service Capital Improvement Fund a Equipment Replacement Parks Capital Imp Fund ■ Grants/Donations *Note: No Park Capital Improvement Funds are projected for project costs because they would be used to pay back the $35,000 advance to the Capital Improvement Fund, approved in 2015 for parking lot completion at Lilleskogen Public Works: ➢ Log House Landing Boat Ramp improvements were added by the Planning Commission after the public hearing in November. This project is estimated at $40,000 for 2016 and would include a cost share with the Carnelian Marine St. Croix Watershed District. ➢ Log House Landing Road Improvements were added by the Planning Commission after the public hearing in November. This project is estimated at $200,000 for 2017 and would be a cost share. ➢ The remaining Public Works projects are equipment replacements. Changes to the expected useful life and cost estimates for several items have been made but do not have a significant impact on the first 5 years of the plan from previous plans. The CIC is recommending the grader be removed from the CIP and instead continue using it until it is no longer functional or economical and then contract out for grading services. 31 Public Works 2016-2020 CIP by Funding Source Local Road Imp General Fund, Fund, 3,325,000, 1,620,000, 29% 60% Debt Service, Capital 200,000,4% Improvement Fund, 120,000, Equipment 2% -w-- Replacement, 167,500,3% Grants, 120,000; 2% Parks Cap Imp General Fund Debt Service Fund, 0, 0% Capital Improvement Fund c Equipment Replacement a Parks Cap Imp Fund m Grants Local Road Imp Fund 201 Wastewater System: ➢ Capital Improvements for the 201 Wastewater System around Big Marine Lake include updating the control panels on Bliss Lift Station I and 2 and the pumps on Bliss Lift Station 2 in 2017 to the new SCADA system implemented on the rest of the system in 2015. All monies would come from the fund balance in the 201 Fund. 7 City of Scandia, Minnesota Capital Improvement Program PROJECT LISTING Includes Projects from All Years 2111 Sewer Status Proiect# Proiect Name Active 201S-001 Bliss L.S. 1 Control Panel Active 201S-002 AIE Dranfield Active 2015-003 Bliss L.S. 2 Control Panel Active 201S-004 Bliss L.S. 2 Pump 1 Active 201 S-005 Bliss L S 2 Pump 2 Active 201S-006 Bliss L S. 1 Pump 2 Community Center Project # Proiect Name Status Project # Project Name Active CC -002 Community Center HVAC Replacement Active CC -004 Community Center Parking Lot Paving Fire r Tiger Ditch Rear Mower Replacement Status Project # Proiect Name Active F-001 Fire Station HVAC Replacement Active F-003 Fire Department Radio Replacement Active F-008 Fire Hall Well Pump Replacement Active F-009 Civil Defense Sirens Active F-010 Rescue 5179 Replacement Active F-011 Tanker 5177 Replacement Active F-012 Engine 5180 Replacement Active F-013 Grass Rig 5175 Replacement Active F-014 Tanker 5178 Replacement Active F-015 Engine 5176 Replacement Active F-018 Back-up Generator for Fire Hall Active F-022 SCBA Compressor Replacement Active F-023 12 SCBA & 30 Masks Active F-024 Fire Hall Roof Replacement Ice Rink Status Proiect # Project Name Active IR -002 Zamboni Replacement Parks and Recreation Status Proiect # Prolect Name Active PR -001 Lilleskogen Park Improvements Active PR -018 Tennis Court Reconstruction Public Works Status Project # Proiect Name Active PW -002 Street Maintenance Program Active PW -004 Pickup wiPlow Replacement 2008 Ford F350 (102-08) Active PW -005 John Deere Tractor Mower wBroom & Blower (303-09) Active PW -007 Tiger Ditch Rear Mower Replacement Active PW -008 Tiger Boom Mower Attachment Replacement Active PW -009 1999 JD -6410 Tractor Replacement (302-99) Active PW -010 2002 Sterling Dump Truck/Plow Replacement (202-02) DRAFT for 2016-2020 Update Friday, November 20. 2015 Active PW -012 Asphalt Patching Equipment (312) Active PW -014 Pickup w/Plow Replacement 2011 Ford F250 (103-11) Active PW -015 Skid Loader and Trailer Active PW -017 2011 Mack Dump Truck/Plow Replacement (203-11) Active PW -019 2008 Ford Ranger Replacement (101-08) Active PW -027 Quinell Ave Active PW -028 Log House Landing Road and Landing Improvements Active PW -029 Log House Landing Boat Ramp Uotor►rrj Sewer Status Project # Proiect Name Active US -003 Drain field Blower Active US -004 Uptown Pump 1 Replacement Active US -005 Uptown Pump 2 Replacement Active US -006 Drainfield Pump 1 Replacement Active US -007 Drainfeild Pump 2 Replacement DRAFT for 2016-2020 Update Friday, November 20, 2015 City of Scandia, Minnesota Capital Improvement Program 2016 thru 2020 PROJECTS & FUNDING SOURCES BY DEPARTMENT Department Project# Priority 2016 2017 2018 2019 2020 Total 201 Sewer 1 Bliss L.S. 1 Control Panel 201S-001 n/a 27,500 27,500 Sewer Fund (201) Equipment Replacement Fund 2 27,500 27,500 Bliss L.S. 2 Control Panel 201S-003 We 27,500 27,500 Sewer Fund (201) Equipment Replacement Fund 27,500 27,500 Bliss L.S. 2 Pump 1 201S-004 n/a 5,250 5,250 Sewer Fund (201) Fire Hall Roof Replacement F-024 5,250 5,250 Bliss L.S. 2 Pump 2 201S-005 n/a 5,250 5,250 Sewer Fund (201) 5,250 5,250 201 Sewer Total Fire Fire Station HVAC Replacement F-001 General Fund Fire Department Radio Replacement F-003 Equipment Replacement Fund 2 Civil Defense Sirens F-009 Capital Improvement Fund GrantstDonations 20,000 Grass Rig 5175 Replacement F-013 Equipment Replacement Fund SCBA Compressor Replacement F-022 Equipment Replacement Fund 1 12 SCBA & 30 Masks F-023 Equipment Replacement Fund Fire Hall Roof Replacement F-024 Capital Improvement Fund Fire Total lee Rink Zamboni Replacement IR -002 Grants(Donations Ice Rink Total ,Parks and Recreation Lilleskogen Park Improvements PR -001 General Fund Grants/ Donations Tennis Court Reconstruction PR -018 General Fund DRAFT for 2016-2020 Update Friday, November 20, 2015 65,500 65,500 2 20,000 20,000 20,000 20,000 1 75,000 75,000 75,000 75,000 3 30,000 30,000 7,500 7,500 22,500 2$500 1 85,000 85,000 85,000 85,000 1 17,000 17,000 17,000 17,000 1 98,000 98,000 98,000 98,000 2 100,000 100,000 100,000 100,000 115,000 85,000 75,000 100,000 50,000 425,000 n/a 40,000 40,000 40,000 40,000 40,000 40,000 2 25,000 12,200 11,800 5,800 2,000 56,800 1,000 1,800 5,800 2,000 11,600 25,000 10,200 10,000 45,200 3 60,000 60,000 60,000 60,000 DRAFT for 2016-2020 Update Friday, November 20, 2015 Department Project# Priority 2016 2017 2018 2019 2020 Total Parks and Recreation Total 1,230,000 ,Public Works 1,130,000 Street Maintenance Program PW -002 General Fund 330,000 Local Road Improvement Fund 330,000 Pickup w/Plow Replacement 2008 Ford F350 (102-08) PW -004 Equipment Replacement Fund 900,000 John Deere Tractor Mower w/Broom & Blower (303-09) PW -005 Equipment Replacement Fund 2,625,000 Tiger Ditch Rear Mower Replacement PW -007 Equipment Replacement Fund 30,000 Tiger Boom Mower Attachment Replacement PW -008 Equipment Replacement Fund 1999 JD -6410 Tractor Replacement (302-99) PW -009 Equipment Replacement Fund 30,000 2002 Sterling Dump Truck/Plow Replacement (202-02) PW -010 Debt Service Fund 2008 Ford Ranger Replacement (101-08) PW -019 Equipment Replacement Fund Log House Landing Road and Landing Improvements PW -028 Capital Improvement Fund 25,000 Grants/ Donations Log House Landing Boat Ramp PW -029 Capital Improvement Fund 15,000 Grants/ Donations Public Works Total ;Uptown Sewer 15,000 Drain field Blower US -003 Uptown Sewer Uptown Sewer Total GRAND TOTAL 25,000 12,200 71,800 5,800 2,000 116,800 I 1,230,000 330,000 1,130,000 330,000 1,225,000 4,245,000 330,000 330,000 330,000 330,000 300,000 1,620,000 900,000 600,000 925,000 2,625,000 3 30,000 30,000 30,000 30,000 3 25,000 25,000 25,000 25,000 3 15,000 15,000 15,000 15,000 3 12,000 12,000 12,000 12,000 3 60,000 60,000 60,000 60,000 3 200,000 200,000 200,000 200,000 3 25,500 25,500 25,500 25,500 n/a 200,000 200,000 100,000 100,000 100,000 100,000 n/a 40,000 40,000 20,000 20,000 20,000 20,000 1,470,000 555,000 1,185,500 417,000 1,225,000 4,852,500 n/a 500 500 500 500 500 500 1,610,000 718,200 1,332,300 522,800 1,317,000 5,500,300 DRAFT for 1016-2020 Update Friday, November 20, 2015 City of Scandia, Minnesota Capital Improvement Program 2021 thru 2025 PROJECTS & FUNDING SOURCES BY DEPARTMENT Department Project# Priority 2021 2022 2023 2024 2025 Total 1201 Sewer A/E Dranfield 201S-002 We 200,000 200,000 Sewer Fund (201) 200,000 200,000 201 Sewer Total 200,000 200,000 �Community Center Community Center HVAC Replacement CC -002 2 30,000 30,000 General Fund 30,000 30,000 Community Center Total 30,000 30,000 (Fire Tanker 5178 Replacement F-014 3 250,000 250,000 Debt Service Fund 250,000 250,000 Engine 5176 Replacement F-015 3 700,000 700,000 Debt Service Fund 700,000 700,000 Fire Total 250,000 700,000 950,000 Parks and Recreation Lilleskogen Park Improvements PR -001 2 1,500 1,500 3,000 General Fund 1,500 1,500 3,000 Parks and Recreation Total 1,500 1,500 3,000 Public Works Street Maintenance Program PW -002 1 300,000 1,050,000 700,000 2,050,000 General Fund 300,000 300,000 Local Road Improvement Pond 1,050,000 700,000 1,750,000 John Deere Tractor Mower wBroom & Blower (303-09) PW -005 3 25,000 25,000 Equipment Replacement Fund 25,000 25,000 Tiger Ditch Rear Mower Replacement PW -007 3 15,000 15,000 Equipment Replacement Fund 15,000 15,000 Tiger Boom Mower Attachment Replacement PW -008 3 12,000 12,000 Equipment Replacement Fund 12,000 1$000 Asphalt Patching Equipment (312) PW -012 n/a 15,000 15,000 Equipment Replacement Fund 15,000 15,000 Pickup w/Plow Replacement 2011 Ford F250 (103-11) PW -014 3 25,500 25,500 Equipment Replacement Fund 25,500 25,500 Skid Loader and Trailer PW -015 3 40,000 40,000 Equipment Replacement Fund 40,000 40,000 2011 Mack Dump Truck/Plow Replacement (203-11) PW -017 3 200,000 200,000 Debt Service Fund 200,000 200,000 DRAFT for 2016-1020 Update Friday, November 20, 2015 Department Project# Priority 2021 2022 2023 2024 2025 Total Public Works Total 325,500 1,290,000 767,000 2,382,500 Uptown Sewer Drain field Blower US -003 n/a 500 500 Uptown Sewer 500 500 Uptown Pump 1 Replacement US -004 n/a 1,100 1,100 Uptown Sewer 1,100 1,100 Uptown Pump 2 Replacement US -005 n/a 1,100 1,100 Uptown Sewer 1,100 1,100 Drainfield Pump 1 Replacement US -006 n/a 1,100 1,100 Uptown Sewer 1,100 1,100 Drainfeild Pump 2 Replacement US -007 n/a 1,100 1,100 Uptown Sewn 1,100 1,100 Uptown Sewer Total 4,900 4,900 GRAND TOTAL 327,000 1,526,400 250,000 767,000 700,000 3,570,400 DRAFT for 2016-2020 Update Friday, November 20, 2015 CIP SUMMARY DATA 2016-2020 2016-2020 Capital Improvement Plan, Spending by Department The chart below shows the spending by department proposed in the next five year Capital Improvement Plan by Department (Fire, Parks, and Public Works). The plan does not include any spending in the Administration or Community Center departments. Capital improvements to the wastewater systems are also not included since they are funded solely by the users. 2016-2020 CIP Funding by Dept 4,512,540, 425,000,8% lnr Inn, 3% Fire Parks Public Works Capital Improvement Fund, Spending by Department The chart below shows how spending from the Capital Improvement Fund is proposed amongst the departments. All spending from the Capital Improvement Fund is proposed for the Fire Department over the next five years. This does not account for the loan to be repaid by the Parks Capital Improvement Fund (if approved). Capital Improvement Fund Spending by Dept Parks, 0, 0% Fire Parks Public Works Debt Service Fund, Spending by Department The chart below shows how spending from the Debt Service Fund is proposed amongst the departments. A replacement dump truck and plow for the Public Works Department is the only new debt service fund spending proposed from 2016-2020. Debt Service Fund, Spending by Dept. Fire, 0, 0% Parks, 0, 0% Public Works, 200),000,100"/ Fire Parks Public Works Equipment Replacement Fund, Spending by Department Equipment Replacement Fund, Spending by Department Public Works, 167,500, 38% Fire, 275,000, 62% Parks, 0, 0% Fire Parks Public Works General Fund, Spending by Department General Fund Spending by Dept Fire, 20,000, 1% Parks, 60,000, 4% Public Works? 1,620,000, 95'0/'a Fire Parks Public Works Grants/Donations, Spending by Department Grants/Donation Spending by Dept Fire, 22,500, 10% Public Works, Parks, 85,200, 00,000, 53% , HL 37% E Fire Parks Public Works