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9.a) Resolution No. 12-15-15-02 Exhibit AResolution No.; Page 2 of 3 EXHIBIT "A" 2016 BUDGET See attached '� SCANDIA City of Scandia 2016 Budget Proposed after Public Hearing December 15, 2015 CONTENTS Budget Overview (Part 1) Budget Process and Timeline.............................................................................. I BudgetFormat.....................................................................................................2 Revenue Budget Assumptions PropertyTaxes.........................................................................................3 OtherRevenues...........................................,............................................ 4 Expense Budget Assumptions Wages and Benefits .............................................................................5 OtherExpenses........................................................................................5 CapitalProjects....................................................................................................6 Overview, General Fund......................................................................................7 Overview, Other Funds........................................................................................7 Enterprise Funds..........................................................................8 Summary Tables 2016 Draft Expenditure Budget, Summary by Fund and Department ....10 Expenditure Budget History, 2012 through 2016 Proposed ....................11 2016 Draft Revenue Budget, Summary by Fund and Department ..........12 2016 Employee FTE's.............................................................................13 General Fund Department Budgets (Part 2) Administration & Finance...................................................................................14 City Council ............................. ..........15 Elections..............................................................................................................16 Planning& Building............................................................................................17 Police...................................................................................•...............................18 Fire.......................................................................................................................19 PublicWorks.......................................................................................................20 Parks and Recreation...........................................................................................21 CommunityCenter...............................................................................................22 Budgets for Other Funds (Part 3) DebtService Funds..............................................................................................23 Capital Improvement Fund..................................................................................24 Park Capital Improvement Fund ... ...............................................................25 Equipment Replacement Fund.............................................................................26 Local Road Improvement Fund.........................................................27 201 Sewer Project Fund.......................................................................................28 UptownSewer Fund...........................................................................................29 Economic Development Authority......................................................30 Appendices: Draft Capital Improvement Program (CIP) 2016 to 2020 (Part 4) CIP Summary Data (Part S) CIP Appendix (Part 6) BUDGET OVERVIEW Budget Process and Timeline This document contains a draft budget for the period of January 1 through December 31, 2016 for the City of Scandia. The budget is preliminary and has been prepared for discussion by the Scandia City Council at their budget workshops. Year to date (YTD) data is, unless otherwise stated, as of June 30, 2016. The timeline for developing the 2016 City budget is shown below. While the final budget will not be adopted until December, the City is required to certify its proposed maximum property tax levy to the county auditor not later than September 30, 2015. The city may continue to refine the budget, but after that date the levy cannot be increased. Notices to property owners will be based on the maximum levy. The schedule for review of the 2016 budget is as follows: Dates April -July June/ July Tuesday, August 11 Wednesday, August 19 Wednesday, September 2 City of Scandia 2016 Budget Calendar Action Capital Improvement Committee works on 2016-2020 CIP Staff prepares draft budget Capital Improvement Committee Presents Recommendations/City Council budget workshop (regular work session/special meeting) City Council budget workshop (special meeting) City Council budget workshop (regular work session) Tuesday, September 15 Council meeting to adopt proposed budget by resolution and certify proposed levy to county auditor; set date for public meeting on levy and budget Wednesday, September 30 Last date to certify proposed (maximum) tax levy to county auditor (assumes legislation passes moving EDA from Sept 15 to Sept 30) October 1 (approximate) Include information on proposed budget in City newsletter Wednesday, October 7 City Council budget workshop (regular work session) Tuesday, October 27 City Council budget workshop (special meeting, optional) Wednesday, November 4 Planning Commission hearing on Capital Improvement Program (CIP) November Wednesday, December 2 Tuesday, December 15 Monday, December 28 January, 2016 Budget Format Washington County mails property tax statements Public meeting on budget and tax levy (combine with December 2 work session or set a special meeting at another time) Budget hearing/ adopt final property tax levy and budget (last regular Council meeting of 2015) Last date to certify final tax levy to county auditor Publish summary budget in legal newspaper The draft 2016 budget is divided into the following fund and departmental budgets: General Fund Debt Service Funds Capital Funds General Fund (101) Departments within General Fund: • Administration & Finance (41000) • City Council (41110) • Elections (41410) • Planning & Building (41910) • Police (42000) • Fire (42200) • Public Works (43000) • Parks (45000) • Community Center (45180) 2007 Blacktop Project (307) 2010 Equipment Certificate (311) 2011 Equipment Certificate (312) 2013 Equipment Certificate (313) 2015 Equipment Certificate (315) Capital Improvement Fund (401) Parks Capital Improvement Fund (404) Equipment Replacement Fund (405) Local Road Improvement Fund (408) 2 12/11/2015 Enterprise Funds 201 Sewer Project Fund (602) Uptown Sewer Fund (612) Special Fund i, EDA Fund The major expenditure categories in the budget are: Personnel Services (100) Costs related to employees including wages, salaries, retirement contributions and all other benefits. Materials and Supplies (200) All of the "things" that the city purchases, such as office supplies, parts, fuel, sand & gravel, etc. Contractual Services and Charges All types of services and functions performed by or (300-400) provided by those other than employees. Capital Outlay (500) Projects, equipment or furnishings with a useful life of three years or longer and cost greater than $500. (Capital outlay items with a life of five years or longer and cost $10,000 or greater would also be listed in the CIP.) Debt Service (600) Transfers (700) Revenue Budget Assumptions Property Taxes Principal and interest payments on short- or long- term debt. Transfers from one fund to another. Property taxes are the city's largest revenue source, representing 87% of revenues to the General Fund. Some years, Minnesota cities over 2,500 in population have been subject to property tax levy limits established by the state legislature. For 2016, there are no levy limits in place. The following table shows the total tax levy of the City of Scandia in recent years with the percentage increases from the previous year. The 2016 preliminary maximum levy, which is what would be required to fund the draft budget presented by staff, is shown for illustration only. It may change based on decisions the City Council makes about the budget. The draft budget assumes a 1.91 % levy increase in 2016. 12/11/2015 Property Tax Levy History Year Total Levy Increase 2007 $1,533,930 3.40% 2008 $1,703,589 11.06% 2009 $1,860,893 9.23% 2010 $1,918,647 3.10% 2011 $2,013,651 4.95% 2012 $2,055,174 2.06% 2013 $2,171,074 5.64% 2014 $2,171,074 0% 2015 $2,217,509 2.14% 2016 $2,257,871 1.82% How changes in the city budget and levy will impact individual property tax payers is a complex question. The amount of the tax levy is only one of many factors. Preliminary data from Washington County indicates that the city's tax capacity may decrease by 3% for the pay 2016 tax year. The city will have more information available after the Truth in Taxation statements are mailed in November and before the final budget and levy is adopted. Other Revenues The following assumptions were made about other revenue sources for 2016: • Other taxes (gravel tax revenue) —consistent with projections in the EIS for Zavoral Mine Project. • License and permits —similar to revenue in 2015. • Intergovernmental revenues —the only revenues assumed in the General Fund is the recycling grant and homestead market exclusion credit in the Administration Department and the Fire Relief Aid from the State and other state grants for the Fire Department. (Scandia receives no Local Government Aid (LGA).) • Charges for services —similar to revenue in 2015 + Fines and forfeitures— similar to revenue in 2015 • Interest— similar to revenue in 2015 In November 2012 the Council approved an update to the Fund Balance Policy that if the unassigned fund balance in the General Fund rises above 50% at the end of the fiscal year, the amount above 50% would be applied to the following year's operating budget or transferred to a capital improvement fund. Per the December 31, 2014 audit report, the unassigned, unrestricted fund balance was $1,571,307, which is equal to about 75% of the general fund expenses included in the draft 2016 budget. Therefore, staff is proposing that $315,000 be transferred from the General Fund to the Local Road Improvement Fund. 4 12/11/2015 Expense Budget Assumptions Wages and Benefits The draft budget assumes that step increase will be given when an employee is eligible. A 2% COLA (cost of living adjustment) is included. As provided by Ordinance No. 132, no adjustment to City Council pay will occur on January 1, 2016. The Council pay may be adjusted again on January 1, 2017, following the next election. New rates obtained from Health Partners for the non -reps and the union insurance for the represented public works employees have been included in the budget. Because the city's health insurance plan for non -reps is a high -deductible plan (to keep premium costs down) the City has been contributing to Health Savings Accounts (HSAs) for eligible employees. The draft budget assumes continuing city contributions to the HSAs at the same level as in the last 5 years for these employees. However, the City contribution will not continue for unionized employees since their new plan is not a high deductible plan. Other Expenses The draft expense budgets include the following assumptions for costs in 2016 compared to 2015: ■ PERA & FICA —same in 2016 as 2015 • Insurance (Property & Auto, Liability)—+ 10%, Actual costs will be available in December for the policy year beginning January 1. Treasurer estimates Workers Compensation to decrease due to a lower payroll. • Utilities —assumes 3% increase, except for fire and public works since the ambulance has left the building. • Fuel —varies by department and past budgeting to actual numbers. Fire Department to decrease, Public Works to remain the same, and Parks and Rec to increase. 12/11/2015 Capital Projects The following projects in the draft Capital Improvement Plan (CIP) update are included in the draft 2016 budget. Detailed descriptions are included in the CIP and/or the department budget narratives. Proj # CIP Project Name Cost F-022 SCBA Compressor Replacement $17,000 F-023 12 SCBA & 30 Masks $98,000 PR-001 Picnic Shelter at Lilleskogen and $27,000 Wetland Restoration PR-008 Bleachers and Concrete at Wane Erickson Lighted Ballfield PW-002 Street Maintenance Program PW-010 2002 Sterling Dump Truck w/Plow Replacement PW-029 Log House Landing Boat Ramp Funding Equipment Replacement Fund Equipment Replacement Fund Funds to come from grant revenue or donations not yet secured for picnic shelter. Wetland funded by general fund. $7,500 Funds to come sign revenue for ballfield $1,580,000 ($330,000) General Fund, Public Works Budget (43000) and $1,250,000 Local Road Improvement Fund $200,000 Debt Service $40,000 Capital Improvement Fund/Grants and Donations (50/50) In addition to the projects in the CIP these other capital expenditures are included in the draft 2016 budget. (These projects do not meet the $10,000 threshold for inclusion in the CIP.) Budget Description. Cost Administration &Finance Office Equipment (570) $2,000 City Council Office Equipment (570) $8,000 Fire Department Office Equipment (570) $2,000 Fire Department Furniture and Fixtures (580) $6,600 Public Works Furniture and Fixtures $500 6 12/11 /2015 Overview, General Fund The draft 2016 General Fund expense budgets total $2,101,629, up 5.75% from the 2015 budget. Departmental budgets with increases include City Council (34.07%, new audio equipment for the council chambers), Elections (2016 will have an election unlike 2015), Planning and Zoning (34.18%, reallocation of staff time, no change in operations), Public Works (15.20%, increase in transfer to Local Road Improvement Fund, Workers Comp costs and shifting more costs to public works from sewers; budget would increase only 1 % if no increase in transfer to LRIF), and Community Center (1.98%, inflationary costs) Departmental budgets with decreases are Administration and Finance (10.18%, decrease in lease prices and materials and supplies, transfer of personnel costs to Planning and Zoning), Police (3.96%, adjust for new deputy), Fire (14.20%, no transfer to 2016 Draft Budget Equipment Replacement Fund, some reductions to be closer to 2014 actuals), Parks (2.19%, no year round staff position). More information on these changes is included in the department worksheets and narratives. The pie chart to the right shows revenues to the General Fund, which are largely from property taxes (87%) and Licenses and Permits (5%) with the remainder from other sources. The second pie chart, to the right, shows proposed General Fund expenses by type. Forty-nine percent of the budget would go for Contractual Services, with Personnel Services being the next highest category (32%). Overview, Other Funds Debt Service Funds —The total General Fund Revenue by Type mi Taxes E Licenses & Permits Intergovernmental Revenues ■ Charges for Services s Fines & Forefeitures v Other Revenues 2016 Draft Budget General Fund Expenses by Type 10% debt service budget will be significantly lower (down 34%) F Personnel Services =Materials &Supplies Contractual Services in 2016 than in 2015 mainly due ■ Capital Outlays ■ Debt Service to the prepayment of the 2007 Road Bond and the fund balance use to pay off the 2010 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. An updated Debt Management Analysis prepared by 7 12/11/2015 Northland Securities is included with the budget details of the Debt Service Funds. There is one new planned expenditures from the Debt Service Fund in 2016, the Fire Tanker Replacement. If the Council borrows for the Dump Truck with Plow replacement in 2016, the first payment would be in 2017, when another equipment certificate will have been paid off. Capital Funds— The draft budget currently proposes $30,000 of the tax levy as revenue to the Capital Improvements Fund (401.) There no is one planned expenditure, PW-029, Log House Landing Boat Ramp ($40,000) for 2016. The budget for the Parks Capital Improvements Fund (404) includes three expenditure in 2016. PR-001 includes a Picnic Shelter at Lilleskogen ($25,000) if funds are donated and wetland restoration at the park ($2,000). PR-008 includes replacing the bleachers and concrete slabs ($7,500) at the Wayne Erickson Ballfield. The draft budget estimates two park dedication fees from subdivisions, which would be applied toward the interfund loan from the Capital Improvement Fund in 2015 for the parking lot at Lilleskogen. No new revenues are proposed in 2016 for the Equipment Replacement Fund, other than the sale of equipment. 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. The Local Road Improvement Fund is proposed to receive a $315,000 transfer from excess fund balance over 50% of General Fund operating expenses, $20,000 in special assessments reassigned from the 2007 Road Bond, and $581,142 in new tax levy. One expenditure is planned in 2016-Reconstruction of 2361h, 237th and Novak Ave and portions of Oldfield Ave. No special assessments are proposed. The table on the following page shows the fund balances expected in the three capital funds at the end of 2015, and the proposed 2016 expenses and revenues (including interest.) 12/31 /2015 2016 2016 12/31 /2016 Fund Projected Expense Revenue Projected 401 Capital Improvements $322,000 $40,000 $50,700 $332,700 404 Parks Capital Improvements $13,325* $40,500 $35,720 $8,545* 406 Equipment Replacement $450,000 $115,000 $5,000 $340,000 408 Local Road Improvement $470,000 $1,250,000 $949,366 $169,366 Total $1,255,325 $1,409,000 $1,040,786 $887,111 *Reserved for Wayne Erickson ballfield (sign revenue) plus interest 8 12/11/2015 Enterprise Funds —Fund 602 is one of the city's enterprise funds, for the operation of the "201" community sewer system that serves approximately 100 homes on Big Marine Lake. Fund 612 is an enterprise fund created in 2013 to segregate the revenues and expenses for operation of the Uptown Sewer System from the General Fund budget. 201 System (602): No rate increase is proposed for 2016 as there is still a healthy fund balance anticipated (—$65,000) by the end of 2015. The Public Works Director is budgeted to spend 12.5% of his time on the 201 System in addition to 10.5% for one maintenance worker and 5% for another. These percentages have been reduced to reflect time spent by staff since taking over maintenance tasks from a contractor. Software costs associated with utility billing have been budgeted within the sewer funds as opposed to the general fund as have Workers Compensation costs. Training costs remain given the turnover in staff. Uptown System (612): No rate increase is proposed; revenues and expenses are projected to be similar. The Public Works Director is budgeted to spend about 4% of his time on the Uptown System in addition to 2.5% for one maintenance worker and 2% for another. These percentages have been reduced to reflect time spent by staff since taking over maintenance tasks from a contractor. Workers Compensation costs are now attributed to the account based upon wages. Training costs remain due to employee turnover. 9 12/11/2015 Administration & Finance (4I000) 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 Actual 290 2012 2013 2014 2015 7/15/2015 Actual Actual Actual Adopted Year -to -Dale tevenue Revenue Revenue Revenue Revenue 2015 2016 Estimated Proposed 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 32260 Gambling Permits 70 45 160 45 80 45 45 45 Total Licenses & Parmlls 11,330 11.722 11.523 12,093 1100 2,045 11,445 11.545 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 362 9,202 9,241 9,894 724 9.000 9,000 33422 Other State Grants & Aids 03620 Recycling Grant 7,235 7,235 7,980 7.024 11,000 8.000 8.000 Total Intergovemmental Aid 7,597 16,437 17,221 16.918 8,724 17,000 17,000 Charges for Services 34102 Legal Services 1,000 823 17.031 1.740 1.500 1,500 1,500 34105 Maps & Publications 25 34107 Assessment Search Fees 50 250 210 170 200 95 200 200 34110 Escrow Reimbursement 2.725 8,955 9,295 34304 Reimbursement for Services _ _ 1.100 360 3.600 Total Charges for Services 3.800 10.028 27.636 1,910 1.700 455 1,700 5,300 35101 Fines&Foffeilufes 15404 17.818 11534 13,468 12.000 5,012 12,000_ —_ 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 9,568 9.000 4.326 9.000 9.000 Total Other Income 17.637 30,739 24.365 22,379 14,000 .9,315 14.000 14,000 Other Financing Sources 39202 Contribution From Enterprise Funds 2.638 2,528 1,720 _ Total Other Flnencinq Sources 2,638 2,528 1.720 0 Total Administration &Finance Dept. 348.399 383.045 408.671 353,827 361,657 188.908 369.408_ _ 324,&49 Notes 1 of 1 Admin 10:57 AM 12/11/2015 2016 Draft Budget GENERAL FUND 101 ADMINISTRATION & FINANCE (41000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15216 G,.n ... R„rinal Frnrlic Fxndtrs Budoet Budoel Notes. 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 Workers Comp Insurance Premium 1.389 1,316 1.110 1,101 1,137 1137 1.074 Total Personnel Services _ 187,132 168,484 161,781 181,120 84,6i6 172.515 162.017-10,65% 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 fd 018 3,743 2.865 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 Ca ilal Outlays 1,946 5.287 1,326 2,D00 920 2,000 2,000 Total Administration & Finance (41000) 401.664 347,730 316.393 361,667 166,025 351.420 324,849-10,18`Yo Notes: 1 of 1 ADMIN 11:00 AM 12/1112015 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 2016 DrahBudget GENERAL FUND 101 CITY COUNCIL (41110) REVENUE 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account De5crs hnn Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washin on Ct . Tax Settlement 20,269 18.807 19.873 18,984 20,121 10,995 20,121 26.976 Total Property Taxes 20.2a9 18,807 19,873 18,984 20,121 10.995 20.121 26,976 Total CI Councll De I 20,289 18,807 19,873 18,989 20.121 10,995 20,121 2fi,976 1 of 1 Council 10:57 AM 12/11/2015 2016 Draft Budget GENERAL FUND 101 CITY COUNCIL (41110) EXPENSE 2012 2013 2014 Actual Actual Actual 2015 6/30/2015 2015 Adopted Year -to -Date Estimated 2016 Change Proposed 115-116 �a1t371 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 240 239 59 239 239 126 MEDICARE Employer Contribution 239 239 127 PERA Defined Employer Contribution 824 824 824 906 206 906 906 151 Workers Comp Insurance Premlum Total Personnel Services 17,539 17,333 17,746 17.621 59 4.443 59 17,680 55 17,676 0.310 Contractual Services 299 218 325 1,000 315 1,000 1,000 316 Conference & Seminars 331 Travel Expenses 111 250 335 300 185 185 300 Total Contractual Services 41Q 468 6150 1,300 500 1,165 1,300 Capital Outlays 560 Furniture & Fixtures 1,200 1,148 1.148 570 Office E ul meat 8,000 Total Capital Outl 1-200 1,148 1.148 8,000 Total City Council 41110 17,949 17.801 18.406 20,121 6.091 20,013 26,976 34.07% Notes: 1. Audio Improvements for Chamber 1 of 1 COUNCIL 11:00 AM 12/11/2015 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 2016 Draft Budget GENERAL FUND 101 ELECTIONS (41410) 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 Revertue Revenue Revenue W05B Taxes 31000 Washington Gty. Tax Settlement 470 5,202 475 6,110 470 257 470 6,150 Total Property Taxes 470 5,202 475 6,110 470 257 470 6,150 Total Elections Dept 470 5,202 475 6,110 470 257 470 6,150 1 of 1 Elections 10:58 AM 12111/2015 2016 Draft Budget GENERAL FUND 101 ELECTIONS (41410) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15216 Materials & Supplies 200 Office Supplies 34 37 50 210 OperatingOpefating Supplies 416 466 500 "folal Materials & Supplies 450 503 550 Contractual Services 351 Legal Notices Publishing 185 186 413 Office E ul meet Rental 470 470 470 470 300 300 600 Total Contractual Services 655 470 656 470 300 .300 600 27.66% Total Elections 41410 6,035 470 5,827 470 300 300 6,150 1208,51% Notes: 1 of 1 ELECTIONS 11:00 AM 12/11/2015 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 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Dale Estimated Proposed llevenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: SNnlamnnl 76.852 37.771 19,007 12,546 3,450 1,885 3.4M 14,206 Licenses & Permits 32150 Utility Permits 600 300 0 0 32190Other City Permits 1,025 1,750 1,325 1,500 1,500 32210 Building Permits 18,M0 40,135 8084 76,671 65000 54.611 76.000 75000 Total Licenses & Permts 36,625 42.185 85.309 7BA71 66,500 64.611 75,000 715,0DO Intergovernmental Revenues _ 33422 Other Slate Grants & Aids 33633 stet Councll Planning Gram 0' 0 Total Iniergovemmental 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 RaFrnburseiment 142,587 78,535 143.956 0 Q 0 0 Total Charges forServlces _.219,331 171,306 139.461 157.459 1.750 3.750 7,000 7.000 Total Planning & Bulldin Dent- 332.808 261.264 244,777 248,076 71,700 60.246 85,450 96,206 Notes 1 of 1 Plan & Build 10:58 AM 12/11/2015 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 '15 '16 Account Description Ex dtrs Expenses Expenses Budget Ex dts Ex dtrs Budget Budget Notes: Personnel Services 101 Regular Wages & Salaries 16,072 121 PERA Coord. Employer Contribution 1,205 122 FICA Employer Contribution 996 126 MEDICARE Employer Contribution 233 131 Health Insurance Employer Contribution 134 Life Insurance Employer Paid 135 Disability Insurance Employer Paid 151 Workers Comp Insurance Premium 666 Total Personnel Services 666 18,506 #DIV/0! 1 Materials & Suoolies 200 Office Supplies 203 Printed Forms & Papers 210 Operating Supplies 212 Fuel Total Materials & Supplies #DIV/01 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 76,700 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 1 of 1 PLANNING & BLDG 11:00 AM 12/11/2015 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. IR 2016 Draft Budget GENERAL FUND 101 POLICE (42000) REVENUE 2011 2012 2013 2014 2015 7115/2015 A...,,..1 A....i Arlual Actual Adooted Year -to -Dale 2015 2016 Estimated Proposed Other Incom® 36230 Donations 1,700 0 Total Older Income 1,700 0 0 0 0 0 0 0 Total Police qep I. 123,274 117,6T1 118,630 t23,830 120.989 66.119 120,980 116 197 1 of 1 Police 10:58 AM 12/1112015 2016 Draft Budget GENERAL FUND 101 POLICE (42000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Actual Actual Actual Proposed Year -to -Date Estimated Proposed Change '15216 Contractual Services 308 Other Professional Services 318 Police Contract 116,863 116,384 120,804 120,679 110,795 115,887 319 Other Servlcas 309 0 I= 310 309 309 310 Total Contractual Services 117,172 11&384 121.113 120.989 309 111.104 116,197 -3.9R Total Palire 42000 117,172 116.384 121 ,1 13 120,989 309 i11,104 116,197 3.96% Notes: Notes: 1 of 1 POLICE 11:00 AM 12/11/2015 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 2016 Draft Budget GENERAL FUND 101 FIRE DEPT (42200) REVENUE 2010 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 33420 Fire Relieffrom Ins. Prem 0 25,088 0 21,986 24,720 24,368 22,646 22,646 22,646 33422 Other State Grants & Aids 2,000 2,481 3000 1,640 2,000 2,500 2,500 2,000 33611 Town Road Allotment 33620 Recycling Grant 33621 County Election Aid 33630 Local Govts Grants & Aids 33633 Mel Council Planning Grant 5,000 33640 Other Grants g 8,013 36.101 8 800 0.800 1,395 25 862 0.892 36.612 26,008 24,646 2,500 25,146 29,546 Total In[PT ovemmental Aid Charges for Services 30,876 32,b74 33,551 34.558 35,594 34,511 32,248 32,248 33,215 34202 Fire Protection Services Total Char es for SaT ICe5 30,$76 32,574 33,551 34,558 35.594 34.511 32248 32.248 33,215 Other Income 36230 Donations _ 5.426 2,583 2.000-5,4.58 0 0 Total Other Income 5.42€ 2.583 2000.0 5,458 0 0 0 0 TDtal Fire De t 376,932 343.186 317,SG5 361.253 306,210 271.515 150,790 2.69,752 232.959 1 of 1 Fire 10:58 AM 12111/2015 2016 Draft Budget GENERAL FUND 101 FIRE DEPT (42200) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated proposed 115-116 i01 Regular Wages &Salaries 78,233 75.444 75,474 89.381 26,168 78.504 79,000 122 FICA Employer Conlribution 4,879 4.991 4.600 5,542 1,388 4.,867 4,898 126MEDICAREEmployer Contributlan 1,134 941 1,077 1,296 549 1,138 1,146 141 Unemployment Compensatlon -31 100 151 Workers Comp Insurance Premium 4.157 4,289 6,554 6,614 7,223 6,902 6.517 Total Personnel Services 88,372 $5.665 87,705 102,932 35,328 91,412 91,561-11.051% Materials & Supplies 337 124 258 500 151 500 350 200 Office Supplies 203 Printed Forms & Papers 144 110 500 691 750 200 209 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 79 176 500 200 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 7,000 7,500 221 Equipment Parts 3,366 935 2,440 5,000 3,000 4,000 222 Tires 500 500 223 Building Repair & Supplies 4,377 1,117 1,747 4,500 611 4,500 3,500 240 Small Tads & Minor E ui ment 5,426 1.910 6,134 10,000 20 7,500 7.500 Total Materials & Su Iles 32.692 29.272 27,361 50,5.00 8,188 30,950_ 39,850-21.09% Contractual Services 1,545 1,630 636 2,000 2,000 2,000 305 Medical Services 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 808 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 726 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! 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 E of meal 7,016 2,933 2.076 2,000 2.000 1.500 Total Capital Outlays 8,9611 5,533 2,076 3,000 200 3,000 2,500 16.67°/ Transfers 720 O eratin Transfers 43,108 45,485 42,938 9,241 9,241 9,241 Total Transfers 43,108 45,485 42838 9,241 9,241 9.241-100:00% Total Fire Dept. 42200 273.150 276,840 258,138 271.515 91,736 249.630 232,959-1420°f Notes- 1 of 1 FIRE 11:00 AM 12/11/2015 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 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Descrltlon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes - Taxes 649,608 788,033 884,428 858,452 813.453 444,507 813,453 820.377 31000 Washington Cty. Tax Settlement 31701 Gravel Taxes 14,665 8.900 14.414 17,249 21,802 37.500 21,802 31800 Other Taxes Total Property Taxes _ 664,473 796,933 898 842 875.701 835,255 444.507 850,953 842,179 Licenses & Permits 150 750 750 600 750 900 750 750 32150 Utility Permits 32190 Other C4 Permits 1425 1,000 3.300 3,300 4,000 Total Licenses & Permits I5o 750 2,175 600 1,750 4.200 4,050 4,750 Charges for Services 3.595 834 1,473 6,669 500 500 500 34106 Engineering Services 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 Char es for Services 8,087 7.607 7.545 9.456 2.150 0 2,500 2.500 Other Income 0 M250 M& Refunds 259 3,817 3410 1,480 0 Total Other Income 259 3,817 3,410 1.480 0 0 0 0 Other FinancIng Sources 39202 Contribution from Enterprise Func 1.149 2,041 5.322 Total Other Financing Sources 1 149 2041 5.322 0 0 0 0 0 Total Public Works DepL 674,117 811,148 917.294 887,237 839.155 448.707 857,503 849,429 1 of 1 PW 10:58 AM 12/11/2015 2016 Draft Budget GENERAL FUND 101 PUBLIC WORKS (43000) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15216 101 Regular Wages & Salaries 128,475 149,773 173,709 181,375 83,277 180,727 194,213 102 OT Reg. Wages 3,254 4,634 4,123 7,874 1,228 4,290 6,850 104 Temp Employee Wages 5,220 7,561 3,537 2,613 156 1,500 3,988 121 PERA Coord. Employer Contribution 9,581 11,195 12,896 13,637 5,967 13,876 15,080 122 FICA Employer Contribution 8,163 9,513 12,181 11,658 3,628 11,298 12,713 126 MEDICARE Employer Contribution 1,928 2,247 2,521 2,727 1,190 2,683 2,973 131 Health Insurance Employer Contribution 33,900 38,128 40,380 45,842 24,165 45,842 42,190 134 Life Insurance Employer Paid 483 632 920 946 304 946 950 135 Disability Insurance Employer Paid 985 1,028 1,145 1,829 618 1,829 1,829 141 Unemployment Compensation 2,767 151 Workers Comp Insurance Premium 8,824 12.060 12,846 11,758 18.886 18,886 17,450 Total Personnel Services 203.580 236,771 264,258 280,259 139,419 281,877 298,236 6.410/t Materials & Supplies 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 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 Materfals & Supplies 114.351 138.290 137,345 129,300 31,597 116.300 131,000 1,31% Contractual Services 302 Surveying 750 303 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 0.32 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 63.480 1,314 500 500 500 415 Total Public Works (43000) 731,967 847,491 1,055,613 1.039,155 431,931 1,025 M 1.197.153 15.20% Notes: 1 of 1 PW 11:01 AM 12/11/2015 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 2016 Draft Budget GENERAL FUND 101 PARKS & RECREATION (45000) REVENUE 2011 Actual 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Adopted Year -to -Date Estimated Proposed [ritergovernmental Revenues 33640 tither Grants 4.973 0 0 0 0 0 Total Intergovernmental Aid 4.973 0 0 Charges for Services 863 0 0 34301 Damage Repairs 34750 Facilities Rental 616 268 607 2,757 500 320 500 500 34760 Cleaning Fees 34780 Park Dedication Fees 34790 Recreation Pr rams 11,407 9.911 8.551 13,108 9,500 6,774 - 11,500 11,500 Total Charges for Services 12,023 10.179 9.158 16,728 10.000 7,094 12,000 12,WU Other Income 132 36230 Donations 1.100 0 10410 1799 1,799 30250 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. 51.990 53,374 54,732 75.739 62 244 39.573 68,175 60.879 1 of 1 Parks 10:58 AM 12/11/2015 2016 Draft Budget GENERAL FUND 101 PARKS & RECREATION (45000) EXPENSE 2012 2013 2014 2015 6130/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15-16 vn -. FYnRY- Frnprmn., Rudael Exodts Enodtrs Budget Budget 101 Regular Wages & Salaries 3,149 3.339 5,271 18,947 2,223 5.376 5.501 104 Tamp Employee Wages 14,387 13,715 11,264 6,080 5.771 11.490 14,279 121 PERA Coord. Employer Contribution 365 242 363 1.406 167 403 399 122 FICA EmployerContribufion 1,041 1,019 1,211 1,525 189 1,046 1,226 126 MEDICARE Employer Contribution 275 247 232 357 120 246 287 141 Unemployment Compensatlon 068 740 3.637 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 21.143 119,869 22,859 29.183 11.231 22.110 25,239-13.5214 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 284 385 413 400 400 500 Total Materials & Supplies 3,487 3,917 6 138 4,631 748 4.760 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 RefindsIssued 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 29992 3A,535 7.A0% Transfers 720 Operating Transfers Total Transfers Total Park & Recreation 45000 48.045 59,385 %802 62,244 24,661 56.852 60.879 -2.19% Notes: 1 of 1 PARKS 11:01 AM 12/11/2015 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 2016 Draft Budget GENERAL FUND 101 COMMUNITY CENTER (45180) 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 31000 Washin ton Ct . Tax Setile ment 49,425 40,834 31,782 28.918 28,470 15,557 28.470 30,261 Total Pro a Taxes 49425 40,834 31,782 28.918 28,470 15,557 28A70 30,261 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 for 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 36250 Misc. Refunds 300 Total Other Income 0 0 300 6,100 (3 135 135 ❑ TotalCommuNG LCenter Dept. 60,060 50,594 44,532 45,674 39,480 21,297 37,605 40.261 1 of 1 CommCtr 10:58 AM 12/11/2015 2016 Draft Budget GENERAL FUND 101 COMMUNITY CENTER (45180) EXPENSE 2012 2013 201d 2015 Actual Actual Actual Adopted 6M012015 2015 Year -to -Date Estlmated 2016 Change Proposed 115-116 "V 101 Regular Wages & Salarles 600 960 366 720 120 720 720 122 FICA Employer Contribution 45 45 45 126 MEDICARE Employer Contribution 9 14 5 10 2 10 10 151 Workers Comp Insurance Premium 469 32 34 38 18 18 11 Total Personnel Services 1.078 1.006 399 811 140 793 786 -3.13% Materials & Supplies 3,951 3,020 4,511 4,000 1,205 4,000 4,500 210 Operating Supplies 223 Building Repair & Supplies 867 802 803 1,000 256 1,000 1.004 Total Materials & Supplies 4,818 3.822 5.314 5.000 1.461 5.000 5,500 10.00% Contractual Services 841 678 684 930 175 930 930 334 Licenses & Permits 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 1,000 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 Total Contractual Services 32.918 31,1180 36,726 33,668 200 12.586 32.920 33,975 0.91% Capital Outlays 520 Capital Improvements to Bldgs 530 CalplIal Improvements other than Bldg 3,724 Total Ca Ital Outlays3,724 #D1V10! Total Community Center(45180) 42,538 36,808 42.439 39,480 14,187 38,713 40,261 1.98% Notes: 1 of 1 CENTER 11:01 AM 12111/2015 DEBT 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 2016 Draft Budget DEBT SERVICE FUNDS REVENUE BUDGETS 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATES (FUND 311) 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 310M Washington Ctv. Tax Settlement 83.942 48.543 45.366 44,049 22.025 44.049 Other Income 36210 interest Income 171 132 129 135 135 Tolal Other Income 171 132 129 135 0 135 0 Other Financing Sources 39200 Interfund Operating Transfer 43,010 39300 Bond Proceeds Total Other Financing Sources 0 0 0 43.010 Total Equipment Certificates 84.11' 48,675 45,497 44,184 22.025 44,184 43,010 2011DUMP TRUCK EQUIPMENT CERTIFICATES (FUND 312) Account Description 2012 Actual Revenue 2013 Actual Revenue 2014 Actual Revenue 2015 Adopted Revenue 7/15/2015 Year -to -Date Revenue 2015 Estimated Revenue 2016 Proposed Revenue Notes: Taxes 310DO Washington Cty. Tax Settlement 37.62.0 34,951 33,916 16,963 33.916 32.734 Total Property Taxes T 37.620 34.951 33,916 16,963 33,916 32,734 Other Income 3621D Interest Income 14 10 10 10 Total Other Income 0 14 10 0 10 10 Total Equipment Uertr icates 2013 FIRE TRUCK/DUMP TRUCK EQUIPMENT CERTIFICATE 2012 Actual Account Description Revenue (FUND 313) 2013 2014 Actual Actual Revenue Revenue 2015 Adopted Revenue 7/15/2015 Year -to -Date Revenue 2015 Estimated Revenue 2016 Proposed Revenue Notes:_ Taxes 31000 Washington Gty. Tax Settlement 69,783 69,321 34.661 69.321 69,092 Total Property Taxes 69,783 69.321 34.661 .69.321 W092 Other Income 36210 Interest Income 0 Total Other Income 0 0 0 0 0 0 Tolal Flre TrucklDump Truck Equipment Certificates 59,7€43 69,321 34,661 59.321 69,092 2015 FIRE TANKER EQUIPMENT CERTIFICATE (FUND 315) 2012 2013 Actual Actual Account Description Revenue Revenue 2014 Actual Revenue 2015 Adopted Revenue 7/15/2015 Year -to -Date Revenue 2015 Estimated Revenue 2016 Proposed Revenue Notes: T.- Other Income 36100 Special Assessments 36210 Interest Income 0 Total Other Income D 0 0 0 0 0 Other Financing Sources 1 o 2 DEBT REVENUE 10:58 AM 12/11/2015 2016 Draft Budget DEBT SERVICE FUNDS EXPENSE BUDGETS 2010 FIRE RESCUE TRUCK EQUIPMENT CERTIFICATE (FUND 311) 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed '15 '16 601 Long Term Debt Principal 40,000 40,000 40,000 40,000 40,000 40,000 40,000 611 Long Term Debt Interest 12,533 4,440 3,330 2,080 1,370 2,080 710 Statuto 5%Covera a Requirement 2,104 Total Debt Service 52,533 44.440 43,330 4P,1ti•; 41.370 42.080 40,710 -6.05% Transfers 720 Operating Transfers 2300 Total Transfers 2300 Total Equipment Certificates (311) 52,533 44,440 43,330 44,184 41,370 42.080 43,010 -2.66% 2011 DUMP TRUCK EQUIPMENT CERTIFICATE (FUND 312) 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15 '16 Exndtr Fxnenses Expenses Budaet Expdts Expdtrs Budget Budge{ 601 Long Term Debt Principal 30,000 30,000 30,000 30,000 30,000 30,000 611 Long Term Debt Interest 5,025 4,200 3,300 2,310 1,155 2,310 1.185 Statutory 5%Coverage Requirement 1,751 1,616 1,559 Total Debt Service 36.776 34,200 33,30D 33,926 1, t55 32,310 32,744 -3,48% Contractual Services Transfers 710 Residual Equity Transfers 720 Ooeratlno Transfers Total Transfers Total Equipment Certificates {312J 36,776 34 20D 33,300 33.926 1,155 32,310 32,744 -3.48% FIRE TRUCKOUMP TRUCK (FUND 313) 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 Tenn Debt Principal 55,000 55,000 55,000 55,000 55,000 611 Long Tenn Debt Interest 5,580 11,460 11,020 5,620 11,020 10,388 Statuto 5% Coverage Requirement 3,301 3,301 3,269 Total Debt Service 20,255 66,460 69,321 60,62D 69,321 68,657 -0.96% Contractual Services 620 Fiscal Agent Fees 930 435 435 435 Total Contractual Services 930 435 435 435 Transfers 710 Residual Equity Transfers 720 Opefating Transfers Total Transfers Total Fire TrucklDumr) Truck t313) 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 Account Description Expdts Budget Budget Notes: Debt Service 304 Legal Services 2,000 2,000 1 of 2 DEBT 11:01 AM 12/11/2015 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 2016 Draft Budget CAPITAL IMPROVEMENTS (FUND 401) REVENUE 2011 2012 2013 2014 2015 7/1512015 2015 2016 Actual Actual Actual Actual Adapted Year -to -Date Estimated Proposed Account Aescriplion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Taxes 31000 Washlnoton Clv. Tax Settlement 38.MD 107.611 91.2D1 94.4D0 30.000 15.0D0 30.000 30.0 Intergovernmental Revenues 33401 LGA 33M Other Grants 300,000 20.000 Total Inlerg0v0mmen1a1 Aid - 0 0 D 0 300,000 0 0 20,000 Other Income 36210 Interest Inca" 1.353 906 701 699 700 700 700 Total Other Income 1.353 906 701 699 700 0 700 700 Other Flnancing Sources 39200 Inlerfund Operating Transfer Total Other lFinancmg Sources D 0 0 U 0 0 0 0 Total Capllet Improvements Fund 403 39,853 108.617 91,9192 95.099 330.700 15.000 30.700 50,700 Notes: 1. Cost Share with Car Mar for LHL Ramp 1 of 1 CAP IMP REVENUE 10:58 AM 12M112015 2016 Draft Budget CAPITAL IMPROVEMENTS (FUND 401) EXPENSE 2012 2013 2014 2015 613012015 2015 2016 Change Actual Actual Actual Adopted Year -to -Date Estimated Proposed 15 '16 t—n-1 rlocrrintinn Expenses Expenses Expenses Budget Expdts Expdtrs Budget Budgel 312 Plannin Services Total Contractual Services Ca ital 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 Ca p Itai 8.987 40,000 Total Capital Outla 11,616 27,165 412.000 Total Ca ital Im rovemeits 401 99.601 41,616 27,165 412,000 8.987 40,000 Notes: 1. Log House Landing Boat Ramp 1 of 1 CAP IMPROVE 11:01 AM 12/11/2015 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 2011 2012 2013 2014 2015 7/15/2015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Descrl hon Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty. Tax Settlement 31701 Gravel Taxes 311Wo Other Takes Total Property Taxes 0 0 0 Inlergevemmental Revenues 33640 Other Grants 0 0 0 30.000 30,000 _ 0 Total Inter overnmenlal Aid 0 0 0 0 30,000 0 30,000 0 Charges for Services 34730 Ballfeild Ad Revenue 2250 2700 34780 Park Dedication Fees 3.000 3,000 61000 6,000 6 000 6„000 Total Charges for Services 3.000 0 0 3,000 6,000 8,260 6.000 8,700 Other Income 36210 Interest Income 88 44 28 12 20 20 20 36230 Donations 1,000 0 25,000 36240 Insurance Refund 36250 Misc. Refunds 38050 Cable TV Franchise Rebate total Other Income 1,= 44 28 12 20 0 20 25.020 Total Park Capital improvements Fund 404 4,088 44 28 3.012 36,028 8,250 __36.020�33,720 1 of 1 PARK CAP REV 10:58 AM 12/11/2015 2016 Draft Budget PARK CAPITAL IMPROVEMENTS (FUND 404) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Actual Actual Actual Adapted Year -to -Date Estimated Proposed Change - ^-.------ I------ C!„a- i vvltc Fvnrftrs Budael '15-16 302 Surveying 1,450 303 Engineering Services 4,251 9,000 312 PlannIng Services Total Contractual Services 1.45f1 4,251 9,Oflfl #DIV/0! Transfers 710 Residual Equity Transfers 720 Operating Transfers 6,000 Total Transfers 6,000 Total De t. Fund 404 3,575 1,450 9.929 36,000 5,082 51,000 36,500 287-75°I Notes: 1. Picnic Shelter at Lilleskogen Bleachers at Wayne Erickson 2. Transfer to CIF to repay loan 1 of 1 PARK CAP IMPROVE 11:01 AM 12111/2015 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. ►VO 2016 Draft Budget EQUIPMENT REPLACEMENT (FUND 406) REVENUE 2011 2012 2013 2014 2015 711512015 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Descdplien Revenue Revenue Revenue _ Revenue Revenue Revenue Revenue Revenue Taxes Z1nnn wnshinnl— rl.. T.. Swtllement 0 1.113 0 - Other Income 36210 Interest Income 1,453 659 1,313 1.000 1,000 1.000 36250 Misc. Refunds 3s260 Sale ofEQulpment 1941 5905 11,400 0 0_ 5,000 Total Other Income 3.394 0 6,664 12.713 1,000 0 1.000 6,00D Other Financing Sources 39101 Sale of General Fixed Assets 39200 Interfund Operating Transfer 110.000 80,000 100,000 100,000 20.000 20,000 20.000 0 39350 Certificate of Indebtedness 1.50.000 Total Other Financing Sources 280.000 80,000 100,000 100,000 20,000 20.000 20,000 0 Total F ul meet Replacement Fund 406 263.394 81,113 106,564 112,713 21,000 20,000 21.000 6.000 1 Assumes sale of Flre Tanker Motes. 1 of 1 EQUIP REPL 10:59 AM 12/1112015 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 Exxats ExpdtTs Bud et Budget Notes: 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 E ui ment Total Capital Outlays 93,913 344,953 190048 230,000 215,000 315,OOL Total E ui meet Replacement Fund 406 93,913 344,953 190,048 230,000 215,000 316.000 Notes: 1. Dump Truck w/plow replacement. Funds to come from Debt 2. SCBA, Masks, and Compressor Replacement 1 of 1 EQUIP REPLACE 11:01 AM 12/11/2015 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 2361h St, 237th St and Novak Ave ($900,000) as well as a portion of Oldfield Ave south of the county line ($430,000) 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 $69,366 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 127.704 345,000 172,500 345,000 581,142 355.07% 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. Proposed '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 1,250,000 Total Capital Outlays 0 550,000 0 534,000 1,250,000 Total Capital Improvements (408) 0 550,000 56,241 640,800 1,250,000 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. W 2016 Draft Budget 201 PROJECT SEWER FUND 602 REVENUE 2011 2012 2013 2014 2015 7/15/2016 2015 2016 Actual Actual Actual Actual Adopted Year -to -Date Estimated Proposed Account Descrlplion Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Notes: 36100 Special Assessments 4.258 5.151 3,055 5,276 5,ODD 2,034 5,000 6,000 Other Income 36210 Interest Income 1,205 723 490 430 200 200 200 36250 Misc. Refunds 600 0 0 Total Other Income 1,205 723 490 1,030 200 0 200 200 Proprietary Fund Revenues 34401 Sewer Charges & Connection Fees 61,945 70,696 80,352 67,756 69,350 30,992 67.756 69,350 37250 Sewer ConnectionlReconnection Fees Total Proprielary Fund 61.945 70,696 80;352 67,766 69,350 30,992 67,756 K350 Total 201 Project Sewer Fund 602 67,407 76,570 $3 697 74 M 74.550 33,026 72,966 74,650 1 of 1 201 SEWER REV 10:59 AM 1211112015 2016 Draft Budget 201 SEWER PROJECT (FUND 602) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15-16 KoenSeS Expenses Expenses Budget Expdts Expdtrs Budget Budget 101 Regular Wages & Salaries 3,670 17,002 28,715 8,698 20,000 16,855 121 PERA Coord. Employer Contribution 241 1,233 2,154 597 1,500 1,264 122 FICA Employer Contribution 211 1,035 1,780 520 1,240 1,045 126 MEDICARE Employer Contribution 49 242 416 122 290 244 151 Workers Camp Insurance PremWm 121 1,318 1,318 1,439 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 1,000 500 Tctal Materials & Supplles 5 776 310 2,572 325 712 1,575 1,076 230.77% 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 E ui meni 2.868 Total Capital Outlays 2,868 4,914 105,000 #DIVIa! Transfers 710 Residual Equity Transfers 720 Operating Transfers 2,825 2.972 Total Transfers 2,825 2.972 Tolal 201 Sewer Project (602) 99,475 60,048 82,863 62,170 24,468 159.563 50,759-18,35% Notes: 1 of 1 201 SEWER 11:01 AM 12/11/2015 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 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:___ Proprietary Fund Revenues_ 34401 Sewer Charges & Connection Fees 9,579 _ 18,813 17,831 19.717 4,275 18.000 18.000 Total Proprietary Fund 9.579 18,813 17.831 19.717 4,275 18.000 18.000 Other Financing Sources 39203 Transfer from other Funds 175.178 Total Other Financing Sources 175,178 0 0 0 0 0 0 Total Uptown Sewer Fund 612 184,757 18.813 17.831 19,711 4,275 18.000 18.000 1 of 1 UPTOWN SEWER 10:59 AM 12/11112015 2016 Draft Budget UPTOWN SEWER (FUND 612) EXPENSE 2012 2013 2014 2015 6/30/2015 2015 2016 Change Actual Actual Actual Proposed Year -to -Date Estimated Proposed '15216 Expenses Expenses Expenses Budget Expdts Expdtrs Budget _ Budget Personnel Services 101 Regular Wages & Salaries 1.647 5.001 7,551 3,088 7,000 5,407 121 PERA Coord. Employer Contribution 106 363 566 214 525 406 122 FICA Employer Contribution 95 304 468 184 434 335 126 MEDICARE Employer Contribution 22 71 109 43 102 78 151 Workers Comp Insurance Premium 40 338 401 378 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 Opefating Su Iles & E ui ment 82 10 250 70 200 210 Total Materials & Supplies 172 iO3 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 1,906 6,473 6,546-14.87% 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 Principal 2,667 2,640 2,640 2,640 2,640 Total Debt Service 2,667 2,640 2,640 2,640 2,640 1.744 Total Uptown Sewer (612) 143,886 15,642 15,718 19,323 5,845 17,825 16,050-16.94% Notes: 1 of 1 UPTOWN SEWER 11:01 AM 12/11/2015 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. 30 2016 Draft Budget EDA REVENUE FUNDS 2014 2015 Actual Adopted 7/15/2015 2015 Year -to -Date Estimated 2016 Proposed Account Description Revenue Revenue Revenue Revenue Revenue Taxes 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 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 2 EDA 10:59 AM12/11/2015 2016 Draft Budget EDA EXPENSE FUNDS 225 2014 2015 6/30/2015 2015 2016 Change Actual Adopted YTD Estimated Proposed 15216 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 5,000 345 445 500 312 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 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 1 EDA 11:02 AM12/11/2015