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09-13-2021 DRAFT Proposed 2022 General Fund and Capital Improvement Plan BudgetCity Officials Christine Maefsky, Mayor Steve Kronmiller, City Council Member Jerry Cusick, City Council Member Patti Ray, City Council Member Heather Benson, City Council Member City Staff Ken Cammilleri, Administrator Colleen Firkus, Treasurer Brenda Eklund, Clerk 14727 209th Street North Scandia, Minnesota 55073 651-433-2274 www.cityofscandia.com CITY OF SCANDIA 2022 DRAFT Comprehensive Annual Budget Presented: September 1, 2021 With Supporting Documentation DRAFT DRAFT DATE:September 13, 2021 TO:Honorable Mayor Christine Maefsky and City Council members FROM:City Administrator Ken Cammilleri RE:2022 Draft City-Wide Budget Transmittal Letter Notices of Valuation and Classification for 2021 (for taxes payable in 2022) were mailed out back in March. (The tax statements for taxes payable 2021 are usually mailed at this same time, too.) From that point until May 5th, property owners were able to reach out to the City Assessor in what is commonly referred to as "open book" period. This is the time where property owners are able arrange informal meetings with the assessor to answer property owners’ questions and informally work out objections or concerns regarding their assessment without lodging a formal appeal. Pg. 1 of 6 ¹The Sales Study is prepared by the Washington County Assessor's Office. The study applied to 2021 valuations was prepared between October 1, 2019 and September 30, 2020. The study consists of analyzing real estate sales in the County to determine market trends. The document is a critical tool in the assessment process. ²The assessed value is intended to be based on the principles of market value in the private appraisal process. This means that assessed valuations are based on similar arms-length transactions, or in other words comparable valuations of property sold in a competitive open market. ³A property classification is the rate that determines the share of tax burden for a property. Examples of this can be seen in the tax impact tables included in this report. That period continued and closed on May 5th when the County Board of Appeal & Equalization met to hear assessment challenges and to certify the valuations. (The City plans to resume its Board of Appeal and Equalization next year.) Property owners also had the option to file an appeal with the Minnesota Tax Court by April 30th to appeal for the 2020 valuation and classification for taxes payable in 2021. Real estate tax payments are usually due May 15 and October 15 if the taxpayer opts to make a second installment. The City receives its settlements in July and December. Following resolution of all pending valuluation cases in tax court, the County is able to finalize valuations and classifications and to generate a final next tax capacity for the City and other taxing jursidictions. The City of Scandia Staff is pleased to submit the 2022 the DRAFT Annual Budget and property tax levy for your consideration, and possible approval on Tuesday, September 21, 2021. This draft budget is intended to offer the City Council the opportunity to consider options regarding next year's property tax levy and next year's plan for spending . When the final 2022 Budget is approved this December, this budget will be the basis for the final 2022 property tax levy to be certified to Washington County. The County will then use the certified property tax levy for final 2022 property tax calculations utilizing property valuations from the 2021 year. The City utilizes a line-item budgeting process to forecast future year revenues and expenditures. This process utilitizes different categories of expenses in order to estimate total costs and revenues necessary to sustain them. The process utilizes a combination of historical costs and newer cost estimates. The budget process accounts for economic conditions, timing of revenue, and other constraints. The ultimate goal of this process is to identify a tax levy needed to sustain City operations and long-term expenses such as capital improvements or purchases while being mindful of financial impacts on the community. The biggest conditional change in Scandia has been in new added property values from building permits. Some of the most substancial new values have been a part of this year's building season, However, these valuations will not be by applied until 2022 for taxes payable in 2023. In other words, the taxes payable in 2022 as part of the City's 2022 budget will utilize 2021 valuations actually based on 2020 market values. A Brief Summary on Valuations and the Roots of Net Tax Capacity Back in November and December of 2020, the City Assessor used a Sales Study prepared by the Washington County Assessor's Office, 2020 building permit records and information collected from 2020 site visits to assign property 2021 classifications³ and a property valuation or assessed value². Then back on Jaunary 2, 2021, those values were submited to the Minnesota Department of Revenue to be adjusted for equalization, which is a process of ensuring that valuations are also comparable to other state level market conditions such as those in the metropolotan area and Chisago County. DRAFT 2 of 66 Presented 9/13/2021 DRAFT DRAFT 2022 Draft City-Wide Budget Transmittal Letter September 13, 2021 pg. 2 of 7 Yr.% Change 2018 3.43% 2019 7.91% 2020 10.96% 2021 6.04% est. 2022 2.90% 2018 $206,919 2019 $492,565 2020 $736,981 2021 $450,627 est. 2022 $229,061 How does Scandia compare to City's of comprable size for Tax Capacity? For Example, one residential homestead parcel is valued at $100,000 $100,000 in Value X 1.00% = $1,000 in Net Tax Capacity (NTC) Chart 1 Changes to Net Tax Capacity Total Change in Net Tax Capacity In short, tax capacity is essentially the aggregate total of all of the City's taxable market value multiplied by its classification rate. The Classification rate is based on classifications set by the State of Minnesota. These determine how much tax must be paid based on classification. For example, the residential homestead classification is 1.00%. Pg. 2 of 7 Current estimates for changes in net tax capacity show a modest increase of 2.9% for going into this year. Chart 1 shows the change in net tax capacity since 2018. Graph 1 provides a visualization of the increase in property tax over time. This observation that can be made here is that the city's NTC has increased by $2 Million since 2018, values remain on an upward trajectory. Graph 2: Estimated Tax Capacity for 2021 Comparison with Bayport and Afton By Type Graph 2 presents a comparison of tax capacities of Scandia, Bayport, and Afton. The populations are 3984, 4024, and 2955 respectively based on the 2020 Census counts. There is only $131,298 difference in estimated net capacity between Scandia and Afton, but due to Scandia's larger population, Afton has $50,820 more market value for per capita. These minor differences makes both communities highly comparable. 6023919 6230838 6723403 7460384 7911011 8140985 0 2000000 4000000 6000000 8000000 10000000 1 2 3 4 5 6 Total Change in Next Tax Capacity or Total City-wide Taxable Value Scandia Bayport Afton Personal Property 132,825 45,694 153,367 Real Estate 8,008,160 4,333,054 7,856,320 - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 ValueDRAFT 3 of 66 Presented 9/13/2021 DRAFT DRAFT 2022 Draft City-Wide Budget Transmittal Letter September 13, 2021 pg. 3 of 7 Source: Minnesota Metropolitan Council: https://stats.metc.state.mn.us/profile/detail.aspx?c=02396548 We have seen how this has recently affected the city with regard to financial assistance. These numbers are often used by the state and federal government for the apportionment of financial aid. A common example of this resource is Minnesota's Local Government Aid (LGA) Program. The program provides aid on a per capita basis based on a complex formula of expenditure need and ability to pay. Another example is the State Road add program for Cities over populations of 5,000. Although the city was not able to meet either of these program's thresholds, population has significantly impacted recent allocations under the 2020 Cares Act, the 2021-2024 American Rescue Plan Act, and the local road aid program. Since 2020, the City has obtained $797,652.88 in financial assistance on programs that distribute funds either in full or in part on a per capita basis. Besides the changing conditions of net tax capacity, it is helpful to note other market changes that are affecting the City at this time. This includes changes in census counts produced by the US Census Bureau and the related estimates prepared by the Metropolitan Council. Scandia's population trends, housing units, and the number of households financially impact the city in the change of service demands, change in tax base, and financial aid eligibility. Table 1 shows 2020 Census data recently released back on August 18, 2021. The data are figures as of April 1, 2020, and show the city only increased in population by 50 persons since the 2010 Census and it also suggests the the number of second homes or cabins in the community have gone down by 47 homes to 158 homes. However, over the last several decade the community has remained on a upward population tred. It is unclear at this time what was the estimated non-response rate was for the 2020 Census. DRAFT 4 of 66 Presented 9/13/2021 DRAFT DRAFT 2022 Draft City-Wide Budget Transmittal Letter September 13, 2021 pg. 4 of 7 Proposed General Fund Revenue Highlights Other General Fund Expense Highlights Shifts in Salaries and Wages - - - Overall, the largest change in revenue needs does not come from the line-items of the budget, but rather the fund’s shifting cash position. The City has a General Fund policy to maintain between 50% to 65%. In practice the city has maintained far higher cash balances in the general fund frequently exceeding 70% to 80%. The proposed net change in 2022 general fund levy is $201, 500. The levy was calculated to cover costs and maintain an approximate 69.9% fund balance in the general fund. Considering a higher balance in the fund may be necessary if the 401 General Capital Fund, drops significantly in fund balance. Generally, the logic of having higher cash balances in this fund is to maintain a contingent reserve of funds for unexpected costly events or emergencies. Generally, the combination of cash in this fund and available future cash in capital funds also serve as a measure of fiscal strength by bond rating agencies. Bond ratings are typically conducted before the issuances of bonds for acquiring debt in local government. These tend to be beneficial to acquiring more competitive bids, which, more often than not, translates into lower debt costs. Ratings are essentially risk assessments focused on local economic conditions, demographics, debt structure, and financial condition, of which, governments only have a direct impact on the last two. This is important to keep in mind, especially if the Council seeks to adopt a debt funding strategy to their long-range financial plan presented in this draft budget proposal as Option III. Overall, annual step increases based on the 2019/2020 Pay Scale 2021 and the current Collective Bargaining Agreement for public works staff excluding the above-mentioned changes accounts for approximately $17,300. Additional revenue changes include notable increases to permit revenue. This year, the housing market not only returned to its premarket activity, it is likely to exceed it. That is why the city is anticipating that this revenue source will likely match that of prior years. This accounts for an approximate $45,000 change. The 2022 City Budget includes a $24,900 increase to salary and wages. (Please note not all changes to the wage area entirely displayed in line-item changes due to percentage distribution between cost areas.) Highlights of the changes include: Starting DPW Director off at a higher rate of pay. The director position had been previously planned to offer a yearly salary of $78, 520. The new estimated salary for next year is estimated to be $88,550. That is an increase of approximately $10,000. Proposed adjustments to the compensation for the Office Assistant/Park & Recreation Coordinator – After re-evaluation of the position and duties, I have determined that this position, currently at pay grade 4 in the 2019-2020 Salary Schedule should have been at grade 6. This would adjust the current hourly rate from $17.23/hr. to $19.55/hr. The net change in projected yearly earnings would increase from $28,962 to $32,531 for an approximate net change in cost of $4,100. DRAFT 5 of 66 Presented 9/13/2021 DRAFT DRAFT 2022 Draft City-Wide Budget Transmittal Letter September 13, 2021 pg. 5 of 7 - 1. 2. Highlights on Benefit Cost Changes Administrative/Legislative Budget Highlights - - -This budget reintroduces funds for conferences and travel next year. - Planning/Building and Assessment Highlights - - - -City Assessor Patrick Poshek’s contract with the city continues into next year with the same rate as last year. There is a proposed $12,000 increase in legal service expenses for a possible change in prosecution services. The City’s server is slated for replacement this upcoming year. The cost will be between $4,000 to $5,000. Replacement is needed as the physical hardware on the device is no longer supported by the manufacturer. With 2022 being an election year, the city must finance hosting a primary and general election. Most of the wage increases in administration have shifted to the building and planning department. This was the result of how the employee compensation distribution percentage was applied. Given planning related insurance liabilities contributed to the City’s risk modifier this year and last, staff plans to attribute a share of cost to the department. Planning expenses have been generally lower for the city so there is a recommended $7,600 decrease. Health Insurance Rates are expected to increase by 7% and Dental is anticipated to increase by 5%, but these changes are expected to have an overall modest overall impact on the budget for next year. Seasonal Employment – Wage costs for seasonal workers, including seasonal maintenance, seasonal plow operators, and the Zamboni Operator now receive higher pay. $15,700 was what was anticipated under last year’s budget. Currently, with only one seasonal laborer, wages would be approximately $16,800. To take on a second worker there would be an additionl cost of $12,600. Wages would increase for seasonal workers to $28,900. This change has been recommended in this budget, taking on two seasonal works this year has made a significant impact on the quality of grounds maintenance. This option was available to us during the 2021 fiscal year due to the 3 months without a person collecting the DPW Director salary. The most significant change you will note this year is the increase in wages and benefits towards the Building and Planning department. This change was made for two reasons: It is appropriate to distribute compensation to appropriate cost centers based on work. The changes offered reflect the City Administrator, City Clerk, and Administrative Assistant’s work shares proportionate to their work for the department. This change will make it easier for us to present our yearly required justification for the permit fees we change. The most significant change in benefits costs is relatively minor. It pertains to $7,800 in additional retirement contributions for the Fire Chief. DRAFT 6 of 66 Presented 9/13/2021 DRAFT DRAFT 2022 Draft City-Wide Budget Transmittal Letter September 13, 2021 pg. 6 of 7 Public Safety Highlights -The County only extended a modest increase this year for police services. - - - Public Works - - Parks, Recreation, and Community Center Highlights - - - - - Capital Budget Highlights Option I – Cash Funding Without Debt Therefore, the City Council can consider approaching next steps in any one of the three following options: The guiding principle behind this option is to attempt to fund the City’s general and capital activities by strictly relying on levy and other financing mechanisms as opposed to taking on debt. This alternative also draws down the city’s cash reserve fund balance over time. The real challenge of making this option work is the timing of project activity proposed for the General Capital Fund (401) between the years of 2022 and 2025. This more intensive yearly outlay of $500,000 draws more on cash on hand and inevitably has created substantial tax levy and rate increases. The increase in tax rate expected for 2022, year based on this arrangement, is anticipated to be 4.52%. The levy, under this option would increase by 6.98%. Increases can be attributed to additional repairs on the Community Center grounds, and repairs to kitchen equipment. The other most significant increases in this area are to cover recreational programing and to participate in the 2022 ice sculpture activity. There is also a plan to replace damaged park tables, garbage cans, and benches. These funds would also be available for the installation of concrete pads for benches. There are no proposed transfers out as part of this year’s general budget proposal. The 2022 capital budget presents the city with an unprecedented challenge. The timing of budget requests and the sizes of these requests are creating “bubble” fluctuations in yearly revenue needs. These bubbles are challenging because larger dollar amounts and the timing of implementing bonds and their associated debts can cause increases to the tax rate that may not be acceptable to community taxpayers or the city leadership. The consideration of adding a second summer seasonal laborer. Animal control services have been light since the city restarted the arrangement next year. The program has been successful collecting lost animals and returning them to their owners. The Fire Department’s most substantial cost increase comes in the form of retirement contribution increases and additional costs for training existing and new department members. Overall, there are no expected major significant financial changes to this division of city operations. Wages and benefits by up by $18,300 due to the additional costs associated with taking on our new Public Works Director. This accounts for a little over half of the estimated increased costs for the department going into next year. The remaining $10,000 in increase comes in the form of a $5,000 increase to road maintenance, purchase of new printer scanner, a replacement utility locate device, additional repair costs and tree removal cost increases. DRAFT 7 of 66 Presented 9/13/2021 DRAFT DRAFT 2022 Draft City-Wide Budget Transmittal Letter September 13, 2021 pg. 7 of 7 Option II – Seek No Tax Rate Impact Option III – Bond Debt Strategy This approach assumes debt via bond issues to help reduce bubble fluxuations in tax levy and rate. Challenging Budgets Ahead for Both Sewer Utilities Please let me know if you have any questions. Most critically, an approach in which no bonding is used will likely the require the City to drasticly scale back its road maintenance program. This could potentially mean placing road projects on hold in the years 2023-2028. This would be a significant setback. Both of the City's two small utilities, the Big Marine Sewer and Uptown Sewer are facing some significant challenges. Earlier this year, the City Council approved a request to the State of Minnesota to obtain state bonding assistance to help cover half of the cost of a major upgrade of the Bliss Wastewater Treatment System that serves the west side of Big Marine Lake. The estimated $1.4 million dollar project, without state bonding assistance, is expected to place the utility in financial distress. The Uptown System also has challenges. Currently the system is at or exceeding daily capacity dependent on usage. To expand this system, particularly for the SHA project, the utility would require around $500,000. Included in your packets are the draft budgets and rates. These can and will be revisited at an upcoming workshop. This issue can be deferred after September’s preliminary levy deadline, as these funds are only supported by their rates. These impacts are relatively modest, when considering the cost changes that can be found in the tax impact tables in your packet. However, because of the spike of expenditures over this shorter time frame, there will be an approximate 17.7% tax rate increase and a 21.58%. These financial impacts can be also found in your budget packet. After this spike, we would be able to lower the tax rate substantially in 2024. Option two, is a more traditional approach to the way capital budgeting has been done in the City of Scandia. This option shrinks and spreads spending over time. The net result of this approach is estimated to actually lower the tax rate over the next 3 years. Proceeding with this proposal would attempt to maintain a 0.0% tax rate increase as close as possible. Given the unpredictable nature of variables, this process will be a moving target. This will also force us to consider expenses on tight margines due to a heavy draw on fund balance between 2023- 2026. This will mean we may not be able to fully fund a project with higher than anticipated costs. If we wish to cover the same expenses over this period of time it is highly recommended to approach it through bond/borrowing process similar to Option III. The alternative is to shift funding priorities. This spending approach works in many communities, but it requires diligent long-range financial planning. If not planned out correctly, debt can place undue challenges on the city in the future by diminishing available revenue to pay for debt. Overall, tax impact tables have been included in the budget packet for all the options. Proceeding with either option will likely require some additional adjustments. To proceed with this option, the City Council would need to reconsider funding priorities over the next four years to stretch out the cost, and consequently lower the tax impact. The most significant obstacle towards implementing this funding option is it causes fluctuations in tax rate. According to § 50.07 in the General Code of Ordinances, " New connections to the UWTS system shall be prohibited unless the city determines that sufficient capacity is available in all downstream facilities. Any person proposing a new connection to the system shall be responsible for the cost(s) ...necessary to determine whether there is sufficient capacity in the collection and treatment system, and for the cost of any improvements or modifications to the system necessitated by the new connection." This option, which was slightly adjusted since September 1st, would increase tax rate by 4.08% in 2022 and the levy by 6.5%. I am calling this Option III A. I have refined this option for a new alternative that would also attempt a 0.0% rate increase. This is now Option III B. DRAFT 8 of 66 Presented 9/13/2021 DRAFT DRAFT PROJECTED GENERAL REVENUE SOURCES Percent 2021 Proposed 2022 Change Taxes 1,398,700$ 1,608,400$ 15% Special assessments -$ -$ 0% Intergovernmental revenue 62,900$ 64,200$ 2% Licenses and permits 108,400$ 149,500$ 38% Charges for services 60,200$ 51,200$ -15% Fines & Forfeitures 8,100$ 7,000$ -14% Interest earnings 17,900$ 15,900$ -11% Refunds and reimbursements 500$ 2,500$ 400% Donations 5,000$ 1,500$ -70% Grants 12,000$ 10,000$ -17% Miscellaneous revenue 1,400$ 2,000$ 43% Transfers from Other funds 1,440$ -$ -100% Total Revenue 1,676,540 1,912,200 14% Budget 2022 DRAFT SCANDIA CITY BUDGET Presented September 13, 2021 Taxes 84% Special assessments 0% Intergovernmental revenue 3% Licenses and permits 8% Charges for services 3% Fines & Forfeitures 0%Interest earnings 1% Refunds and reimbursements 0% Donations 0% Grants 1% Miscellaneous revenue 0%Transfers from Other funds 0% 2021 Projected General Revenue Sources DRAFT 9 of 66 Presented 9/13/2021 DRAFT DRAFT PROJECTED GENERAL EXPENDITURES Percent 2021 Proposed 2022 Change General Government 547,934$ 617,820$ 13% Public Safety 412,238$ 435,090$ 6% Public Works 658,253$ 683,490$ 4% Capital Outlay 14,400$ 16,000$ 11% Culture and Recreation 144,897$ 152,900$ 6% Transfers to other funds 280,000$ -$ -100% Total Expenditures 2,057,722 1,905,300 -7% Budget 2022 DRAFT SCANDIA CITY BUDGET Presented September 1, 2021 General Government 32% Public Safety 23% Public Works 36% Capital Outlay 1% Culture and Recreation 8% Transfers to other funds 0% 2021 Budgeted General Expenditures DRAFT 10 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual Percent FUND 101 2019 2020 7/31/21 2021 2022 (Proposed)Change REVENUE Taxes 1,410,578 1,553,041 842,332 1,398,700 1,608,400 15%(1) Special assessments - - - - - 0% Intergovernmental revenue 65,079 67,728 6,846 62,900 64,200 2% Licenses and permits 152,676 151,164 142,913 108,400 149,500 38%(2) Charges for services 66,883 43,274 51,921 60,200 51,200 -15%(3) Fines & Forfeitures 7,831 7,561 4,398 8,100 7,000 -14%(4) Interest earnings 21,631 11,463 9,095 17,900 15,900 -11%(5) Refunds and reimbursements 6,853 1,848 2,256 500 2,500 400% Donations 3,714 13,764 1,450 5,000 1,500 -70% Grants 7,980 11,000 13,786 12,000 10,000 -17% Miscellaneous revenue 1,656 3,266 - 1,400 2,000 43% Transfers from Other funds - 17,700 - 1,440 - 0% TOTAL REVENUES 1,744,882 1,881,808 1,074,998 1,676,540 1,912,200 14% EXPENDITURES City Council 29,536 19,114 9,386 19,982 23,000 15%(6) City Administration 340,026 372,522 222,201 387,272 393,700 2% Elections 830 8,606 1,470 1,030 7,600 638%(7) Planning & Building Inspection 126,170 119,727 75,507 118,050 171,920 46%(8) Assessor 21,200 20,475 13,077 21,600 21,600 0% Animal Control - 4,207 1,676 2,000 4,000 100% Police Protection 135,946 120,533 73,868 147,460 150,900 2% Fire Protection 274,281 212,753 122,419 262,778 280,190 7%(9) Street Department 625,911 568,692 296,907 658,253 683,490 4% Capital Outlay - 2,860 1,507 14,400 16,000 0% Parks and Playgrounds 73,053 96,743 48,128 88,397 84,950 -4% Recreation/Education/Social 47,469 37,465 20,454 56,500 67,950 20%(10) Miscellaneous expense - - - - - 0% Transfer out 444,962 30,000 283,965 280,000 - 0% TOTAL EXPENDITURES 2,119,384 1,613,695 1,170,565 2,057,722 1,905,300 -7% NET REVENUE OVER (UNDER) EXPENSE (374,502)$ 268,114$ (95,568)$ (381,182)$ 6,900$ EXPLANATION OF CHANGE (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Increases in training and retirement benefit expenses Intoduction of second seasonal laborer for summer season. SUMMARY BUDGET - GENERAL FUND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 STATEMENT OF REVENUES AND EXPENDITURES - Slight increase to travel expense. General and Primary Elections to be held in 2022. Actual Budget A combination of staff wages due to permiting and increases in wage/benefit for staff. Based on a proposed General Fund Levy of $1,583,000. It is 12.72% over prior year for an net increase of $201,300. Projected to return to pre-2000 permit activity for a projected net increase of $45,100. Revenue generated from fines and forfitures has generally come in around $7 over the years. Interest rates continue to remain low and are projected to bring limited revenue. Adjusted estimate based on fluxuations in service fee revenue. DRAFT 11 of 66 Presented 9/13/2021 DRAFT DRAFT Year Fund Balance December 31 General Fund Budget Percent of Fund Balance to Budget 2013 Actual 1,594,415$ 1,932,639$ 2014 Actual 1,715,890$ 1,938,998 88.5% 2015 Actual 1,746,587$ 1,987,341 87.9% 2016 Actual 1,771,828$ 2,101,629 84.3% 2017 Actual 1,715,008$ 2,349,700 73.0% 2018 Actual 1,643,215$ 2,175,910 75.5% 2019 Actual 1,505,659$ 2,138,562 70.4% 2020 Actual 1,694,699$ 1,816,414 93.3% 2021 Projected 1,313,517$ 2,057,722 63.8% 2022 Projected 1,320,417$ 1,905,300 69.3% @ 70% Option D - Subtract $103k from Levy (-3%) @ 50% @ 65% @ 70% General Fund Balance Projections The fund balance in any given fund is essentially what is left over after the fund's assets have been used to meet its liabilities. This data table and chart represent the change in fund balance in the city's general fund since 2013. The date suggests that there have been shifts in how much fund balance was maintained in the fund. The City's current fund balance policy is to maintain a cash level of between 50-65% fund balance, which is an industry standard in the public sector. The budget proposes a slightly higher cash balance, particularly if fund balance diminishes in the 401 General Capital Fund, a fund that has generally maintained $1 Million in cash. - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Projected Fund Balance Budget Target Fund Balance $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Projected 2022 Projected Fund Balance Budget Target Fund Balance DRAFT 12 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes General Fund 101 Revenues R 101-31000 Washington Cty. Tax Settlement 1,392,823 1,381,700 753,615 1,583,000 201,300 Total General Fund Tax Levy R 101-31040 Fiscal Disparities 132,035 - 82,987 - - estimate of equalization of disparities distributed by the State from the area wide mill rate R 101-31701 Gravel Taxes 20,468 10,000 - 20,000 10,000 Aggregate Material Removal; Production Tax (set by County Board R 101-31830 Solar Energy Production Tax 5,104 6,000 5,067 5,000 (1,000) Share set by State of MN R 101-31900 Penalties & Interest Delinquent Tax 2,611 1,000 664 400 (600) Outstanding Property Tax with Interest R 101-32150 Utility Permits 4,010 1,800 2,100 3,000 1,200 Right-of-Way or Work in the Road permit fee revenues $150 per permit R 101-32180 Tobacco and Liquor Licenses 9,735 8,200 2,200 8,500 300 Estimated Liquor and Tobacco Licenses without special events R 101-32190 Other City Permits 2,560 2,900 2,068 3,000 100 (Zoning, Grading, special events, driveways) R 101-32210 Building Permits 134,844 95,500 136,416 135,000 39,500 So far a 25% reduction in 2020 Anticipated 30% R 101-32260 Gambling Permits 15 - 130 - - Anticipating diminished gambling permits in 2021 due to Covid-19 R 101-33401 LGA/MVHC/AG/PERA Aid 13,008 13,000 - 13,200 200 Anticipating similar aid from 2020 R 101-33420 Fire Relief State PERA 37,484 33,700 - 39,600 5,900 Anticipating similar aid from 2020 R 101-33422 Other State Grants & Aids 11,293 10,200 3,810 5,400 (4,800) Fire Fighter Training Reimbursement R 101-33428 Payments In Lue of Taxes (PILT)5,942 6,000 3,036 6,000 - Compensation from the state for loss of tax base from state owned land R 101-33620 Recycling Grant 8,000 8,000 13,062 9,000 1,000 County Recycling Grant R 101-33630 Local Govt Grants & Aids - - - - - No anticipated 2021 County Grants R 101-33640 Other Grants 3,000 4,000 724 1,000 (3,000) Previously anticipated obtaining grants for turnout gear for 2019 & 2020 R 101-34102 Legal Services (7,246) - - - - To Eliminate Line- Formerly Expense related to legal services for permit review R 101-34103 Zoning and Planning 3,627 3,400 5,250 4,300 900 Zoning Permit Fees R 101-34106 Engineering Fees (36) - 482 - - To Eliminate Line- Formerly Expense related to recording services for permit review R 101-34107 Assessment Search Fees 100 20 100 100 $20 per search required at property closing R 101-34109 Water Usage 94 200 - 200 - Revenue for Uptown City-Owned Well (ELEM and Gammelgarden) R 101-34201 Impound Fees - 200 - - (200) Collected fees for Dog Impoundment R 101-34202 Fire Protection Services 36,484 36,800 30,710 32,300 (4,500) Contract Revenue from service agreement with May Township R 101-34301 Restitution - - 3,678 - - Line used for Receipt of refunds to Damage to Property R 101-34303 Dust Control 2,488 2,400 - 2,400 - Payment received each year for dust control at Cedar Cliff R 101-34304 Reimbursement for Services 1,800 3,600 3,600 3,600 - Reimbursement for Accounting Services for Forest Lake Cable Commission R 101-34730 Ad Revenue - 1,600 2,100 2,100 500 Moved from Fund 404 R 101-34750 Facilities Rental 3,327 3,000 3,139 5,000 2,000 Comm. Ctr. Hall Rental, Annex Rental, and Hay Lake Shelter Rental (antipate 1/4 revenue 2021) R 101-34760 Cleaning Fees 200 - 100 200 200 Claimed cleaning deposits on facilities rentals R 101-34790 Recreation Programs 2,042 - 765 1,000 1,000 Fee Revenues from Rec Programming (Yoga/Ice Skating) R 101-34950 Solar Subscription 396 9,000 - - (9,000) Revenue from City-owned solar installations to be phased out - deducted from expense R 101-35101 Fines & Forfeitures 7,561 8,100 4,398 7,000 (1,100) Fine revenue from State Courts and Administrative Citations R 101-36210 Interest Income 11,463 17,900 9,095 15,900 (2,000) Allocation of interest earnings on interest bearing accounts and investments R 101-36230 Donations 13,764 5,000 1,450 1,500 (3,500) Typically Vinterfest Dontations, Fire Relief Donations, Park Donations R 101-36240 Insurance Dividend 3,266 1,400 - 2,000 600 Yearly dividend from LMCITT for City's share of ownership R 101-36250 Misc. Refund 1,848 500 2,256 2,500 2,000 Misc. Revenue from records requests,Canidate filling fees, etc. R 101-39200 Interfund Transfer 17,700 1,440 - - (1,440) Transfers In from Other City Funds ($1440 field main. from Park Fund from Ad revenue discontinued) TOTAL FUND 101 GENERAL FUND REVENUE 1,881,808 1,676,540 1,074,998 1,912,200 235,660 Adminisistration & Finance 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 DRAFT 13 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 E 101-41000-101 Regular Wages & Salaries 158,954 171,900 93,368 162,600 (9,300) See Salary and benefit explaination E 101-41000-121 PERA Coord. Employer Contribu.11,975 12,900 6,820 12,000 (900) " E 101-41000-122 FICA Employer Contribution 9,883 10,700 5,354 10,100 (600) " E 101-41000-126 MEDICARE Employer Contribution 2,268 2,500 1,642 2,400 (100) " E 101-41000-131 Employer Paid Health 18,931 24,600 20,563 23,600 (1,000) " E 101-41000-132 Dental Insurance - - - 2,900 2,900 " E 101-41000-134 Employer Paid Life 592 400 384 600 200 " E 101-41000-135 Employer Paid Disability 635 700 795 1,200 500 " E 101-41000-151 Worker s Comp Insurance Prem 1,917 1,578 1,462 1,200 (378) E 101-41000-200 Office Supplies 965 1,000 547 1,000 - E 101-41000-203 Printed Forms & Papers 1,890 1,800 1,079 1,800 - E 101-41000-210 Operating Supplies 908 700 122 900 200 E 101-41000-301 Auditing and Accounting Services 20,350 20,794 20,200 20,800 6 Schlenner Wenner & Co agreement through 2021 fiscal yr 3% increase E 101-41000-304 Legal Services 43,591 48,000 15,480 60,000 12,000 Cost of corporation counsel and prosecution services E 101-41000-306 Personal Testing & Recruit - - - - - E 101-41000-308 Other Professional Services 4,532 1,000 1,035 1,000 - 2019 - $250 toward Gateway Trail Project Promo and $1000 towards City Hall wetland deliniation E 101-41000-309 Software Support & Maintenance 12,761 11,700 6,400 12,000 300 $3,500-site, $5900 server maintenance/tech support, $550 Plan It, Laserfiche $3000, Banyon $1900, $1800 Azure, $180 Adobe Pro, $500 Web Domain E 101-41000-313 Committee & Commission Reimbur - - - - - General Fund Reimbursements to standing committees: PRC, TC, IAC, etc E 101-41000-316 Conferences & Seminars 367 300 - 800 500 For online activities E 101-41000-317 Employee Training 700 500 271 500 - LMC 2022/MCMA2022 E 101-41000-319 Other Services 130 1,100 686 1,300 200 Financial Advising, and Accounting Advising (AEM) E 101-41000-321 Telephone 2,799 2,600 2,725 4,500 1,900 E 101-41000-322 Postage 2,066 2,300 1,165 2,300 - E 101-41000-331 Travel Expenses 280 1,200 - 2,500 1,300 E 101-41000-351 Legal Notices Publishing 965 2,000 1,000 2,000 - Newspaper Publications for budget, public hearings, and other required postings E 101-41000-361 Liability/Property Ins 3,452 4,900 7,986 4,100 (800) Insurance Inrease of 3$ E 101-41000-365 Insurance Claims - - - - - To be phased out and expensed to approprate cost line. E 101-41000-381 Utilities-Electric & Gas 10,775 11,600 4,064 12,000 400 E 101-41000-413 Equipment Rental 1,868 2,800 917 2,800 - Copy and Postage Machine Expenses E 101-41000-430 Recycling 27,846 27,846 15,201 27,800 (46) Per agreement with SRC on Community Recycling E 101-41000-433 Dues and Subscriptions 5,788 5,854 332 5,900 46 LMC/MN Mayor's Association/ICMA/MCMA/MCFOA/GFOA E 101-41000-434 Youth Service Bureau 5,500 5,500 5,500 5,500 - Support for program for rehablitation of youth offenders dba Lakes Center for Youth & Families E 101-41000-435 Misc Expense - - 122 - - E 101-41000-437 Cable TV Franchise - - - - - Line to be Eliminated. Revenues now go to the Cable TV Fund 226 E 101-41000-438 Misc. Contractual 8,290 4,500 3,399 3,600 (900) 2022 Annual Safety Training $3,500; County Special Assessment billing $105 E 101-41000-439 Refunds Issued 1,895 - 159 - - E 101-41000-560 Furniture and Fixtures - - - - - E 101-41000-570 Office Equipment 9,648 4,000 3,423 4,000 - City Server Replacement 2022 TOTAL DEPT. 41000 FINANCE AND ADMINISTRATION 372,522 387,272 222,201 393,700 6,428 DRAFT 14 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 Legislative (Mayor & Council) E 101-41110-101 Regular Wages & Salaries 17,585 17,600 8,973 18,100 500 Mayor and Council E 101-41110-122 FICA Employer Contribution 208 1,100 158 1,100 - E 101-41110-126 MEDICARE Employer Contribution 255 300 (142) 300 - E 101-41110-127 PERA Defined 711 600 321 600 - E 101-41110-151 Worker s Comp Insurance Prem 71 82 76 100 18 E 101-41110-308 Other Professional Services - - - - - 2019 was recodifcation of ordinances E 101-41110-316 Conferences & Seminars 284 - - 1,000 1,000 E 101-41110-331 Travel Expenses - 300 - 1,800 1,500 E 101-41110-560 Furniture and Fixtures - - - - - E 101-41110-570 Office Equipment - - - - - TOTAL DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL 19,114 19,982 9,386 23,000 3,018 Elections E 101-41410-199 Election Judge 5,471 - - 4,800 4,800 Primary and Regular Election in 2022 E 101-41410-200 Office Supplies 26 - - 100 100 E 101-41410-203 Printed Forms & Papers - - - - - E 101-41410-210 Operating Supplies 2,119 200 - 1,000 800 E 101-41410-351 Legal Notices Publishing 160 - - 200 200 E 101-41410-413 Equipment Rental 830 830 1,470 1,500 670 Equipment maintenance charges from Washington County TOTAL DEPT. 41410 ELECTIONS 8,606 1,030 1,470 7,600 6,570 Planning & Inspection Services E 101-41910-101 Regular Wages & Salaries 18,322 18,200 10,014 49,800 31,600 See Salary and benefit explaination E 101-41910-121 PERA Coord. Employer Contribu.1,374 1,400 750 3,600 2,200 " E 101-41910-122 FICA Employer Contribution 1,139 1,100 612 3,100 2,000 " E 101-41910-126 MEDICARE Employer Contribution 262 300 154 700 400 " E 101-41910-131 Employer Paid Health 1,053 1,800 - 11,400 9,600 " E 101-41910-132 Dental Insurance - - - 1,900 1,900 " E 101-41910-134 Employer Paid Life - - - 200 200 " E 101-41910-135 Employer Paid Disability - - - 400 400 " E 101-41910-203 Printed Forms & Papers 35 - - 20 20 E 101-41910-311 Contract Permit Inspections 57,231 50,000 40,386 55,000 5,000 Building (City of Hugo) and Electrical (Joesph Wheaton) Inspections E 101-41910-312 Planning Services 22,294 35,600 15,397 28,000 (7,600) E 101-41910-313 Committee & Commission Reimbur 4,950 5,200 2,600 5,000 (200) PC meeting stipend $250/commissioner $300/Chair per quarter E 101-41910-316 Conferences & Seminars - 50 - - (50) Anticipated no attendance in 2021 due to Covid-19, $50 for APA MN Chapter Membership E 101-41910-319 Other Services 25 - - - - Previously Comp Plan Update Expense E 101-41910-361 Liability/Property Ins - 800 2,517 1,800 1,000 E 101-41910-438 Misc. Contractual 11,546 3,600 3,077 11,000 7,400 State Building Permit Surcharges E 101-41910-439 Refunds Issued 1,495 - - - - TOTAL DEPT. 41910 PLANNING AND BUILDING 119,727 118,050 75,507 171,920 53,870 Assessor DRAFT 15 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 E 101-41950-300 Assessor 20,475 21,600 13,077 21,600 - Assessor contract w/PAUSZEK, INC. (Patrick Poshek) TOTAL DEPT. 41950 Assessor 20,475 21,600 13,077 21,600 - Police Services E 101-42100-318 Police Contract 120,141 147,100 73,559 150,400 3,300 Washington County Sheriff's Department Service Agreement E 101-42100-319 Other Services 391 360 309 500 140 Code Red Notification Service TOTAL DEPT. 42100 POLICE SERVICES 120,533 147,460 73,868 150,900 3,440 Fire & EMS E 101-42200-101 Regular Wages & Salaries 42,985 95,000 54,188 95,000 - Includes Officers pay and est. fire fighter call out @2,300hrs for the year E 101-42200-121 PERA Coord. Employer Contribu.7,244 3,800 4,187 9,700 5,900 Fire Chief PERA Rate @17.7% E 101-42200-122 FICA Employer Contribution 4,329 5,900 2,181 5,900 - " E 101-42200-126 MEDICARE Employer Contribution 1,509 1,400 926 1,400 - " E 101-42200-134 Employer Paid Life 16 100 112 200 100 Proposed to extent life and disablity to Permanent Part-Time E 101-42200-135 Employer Paid Disability - 700 - 700 - Proposed to extent life and disablity to Permanent Part-Time E 101-42200-141 Unemployment Compensation - 300 - - (300) E 101-42200-151 Worker s Comp Insurance Prem 8,297 10,738 9,948 9,550 (1,188) E 101-42200-200 Office Supplies 294 400 351 400 - Paper, toner, pens E 101-42200-203 Printed Forms & Papers 64 150 - 150 - Medical reports, CO alarm reports E 101-42200-209 Medical Supplies 1,021 2,500 1,136 2,500 - E 101-42200-210 Operating Supplies 6,669 8,000 2,320 8,000 - E 101-42200-211 Cleaning Supplies (774) 100 - 100 - E 101-42200-212 Fuel 2,287 2,500 1,660 2,500 - Estimate based on past history E 101-42200-217 Uniforms & Safety Equipment (2,581) 10,000 3,497 10,000 - 3 set's of turnout gear$6,100, 3 helmets $630, 4 Uniforms for new members$700, 5 set's of fire boots $1,675 E 101-42200-221 Equipment Parts 331 3,000 371 3,000 - E 101-42200-222 Tires - - - - - E 101-42200-223 Structure Repair & Supplies 338 1,400 414 5,300 3,900 Carpet $4,000 E 101-42200-240 Small Tools and Minor Equip 14,553 8,500 352 8,500 - E 101-42200-305 Medical Services 4,085 4,400 3,825 4,500 100 Fit testing $3200, Medical direction $1200 E 101-42200-306 Personal Testing & Recruit 903 2,500 2,025 1,500 (1,000) Hope to recruit 3-4 new members in 2021, medical testing $252 per person E 101-42200-309 Software Support & Maintenance 19,979 18,000 9,412 17,000 (1,000) Laserfiche user fee $280/yr 2 users, , 800Mhz Radios user fee $10,002, Managed IT $6,336, Pager Repair $202 E 101-42200-310 Medical Training 11,510 3,000 102 11,000 8,000 EMT Annual Refresher $2,200, EMT class this year for 6 new members ($1500 each) E 101-42200-316 Conferences & Seminars - 300 - 300 - 2020 pandemic canceled most seminars E 101-42200-317 Employee Training 2,186 8,000 1,061 8,000 - Part of this is covered by state funding E 101-42200-319 Other Services 208 500 - 500 - Fire extinguishers E 101-42200-321 Telephone 2,619 4,600 4,728 6,400 1,800 8 Computer air cars for county CAD $3700, Landline & Internet 2700 E 101-42200-322 Postage 21 - 7 - - E 101-42200-324 State of MN-Fire Relief 37,484 35,300 - 35,300 - Pass through to PERA E 101-42200-325 City Match-Fire Relief - - - - - E 101-42200-331 Travel Expenses - 2,000 - 2,000 - Hope fire schools will be open in spring E 101-42200-334 Licenses & Permits 175 200 - 200 - E 101-42200-340 Advertising - - - - - DRAFT 16 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 E 101-42200-361 Liability/Property Ins 7,786 6,600 6,132 6,000 (600) Based on last year cost E 101-42200-381 Utilities-Electric & Gas 4,680 4,000 2,094 4,000 - Utilities reduced by solar credits E 101-42200-384 Refuse/Garbage Disposal 891 850 502 850 - E 101-42200-385 Sewer Pumping & Maintenance - 700 270 700 - E 101-42200-401 Building Maintenance/Repairs 5,571 2,500 1,731 2,500 - Pest Control $530, Cleaning Service $1,800, Door maintenance $170 E 101-42200-403 Improvements Other Than Bldgs - - - - - E 101-42200-404 Repair Machinery/Equipment 9,285 8,000 3,740 8,000 - E 101-42200-407 Well Repair & Maintenance 135 140 - 140 - Annual back flow preventer annual E 101-42200-433 Dues and Subscriptions 1,275 1,000 1,822 2,100 1,100 IamResponding $850, Check-It $1,180 E 101-42200-438 Misc. Contractual 7,261 3,500 2,205 4,100 600 Siren Maintenance $2205, Compressor $750, Lucas $1,100 E 101-42200-440 Events 148 800 - 800 - Taco Daze, Fire prevention, Safe Halloween E 101-42200-520 Capital Improvements to Bldgs - - - - - E 101-42200-530 Capital Impr Other Than Bldgs - - - - - E 101-42200-540 Heavy Machinery Capital - - - - - E 101-42200-560 Furniture and Fixtures 7,815 500 220 500 - Replace some meeting room chairs E 101-42200-570 Office Equipment 2,152 900 900 900 - TOTAL DEPT. 42200 FIRE DEPARTMENT 212,753 262,778 122,419 280,190 17,412 Animal Control E 101-42700-314 Animal Control 4,207 2,000 1,676 4,000 2,000 Officer and Impoundment Costs - Companion Animal Control/Otter Lake Animal Care Center TOTAL DEPT. 42700 ANIMAL CONTROL 4,207 2,000 1,676 4,000 2,000 Public Works E 101-43000-101 Regular Wages & Salaries 188,486 211,600 106,785 220,300 8,700 Share of Director/Labor Wages for Public Works E 101-43000-102 OT Regular Wages 5,536 - 3,079 4,900 4,900 " E 101-43000-104 Temporary Employee Wages 1,255 1,700 1,586 3,700 2,000 " E 101-43000-121 PERA Coord. Employer Contribu.14,776 15,900 7,869 16,900 1,000 " E 101-43000-122 FICA Employer Contribution 11,588 13,100 6,348 14,000 900 " E 101-43000-126 MEDICARE Employer Contribution 2,668 3,100 1,695 3,300 200 " E 101-43000-131 Employer Paid Health 55,408 54,700 31,058 53,600 (1,100) " E 101-43000-132 Dental Insurance - - - 2,000 2,000 New E 101-43000-134 Employer Paid Life 688 500 380 700 200 " E 101-43000-135 Employer Paid Disability 2,378 2,200 1,222 1,700 (500) " E 101-43000-141 Unemployment Compensation - 200 1,456 1,500 1,300 " E 101-43000-151 Worker s Comp Insurance Prem 14,397 18,403 17,049 16,890 (1,513) " E 101-43000-200 Office Supplies 196 600 364 600 - E 101-43000-210 Operating Supplies 5,967 8,700 4,141 8,000 (700) E 101-43000-212 Fuel 13,933 21,000 8,763 18,000 (3,000) E 101-43000-217 Uniforms & Safety Equipment 1,928 1,800 121 2,000 200 Boots, Class II -III shirts-pants, saw chaps, harnesses - Staff clothing allowance E 101-43000-221 Equipment Parts 9,194 9,200 4,273 12,100 2,900 E 101-43000-222 Tires 6,122 6,500 - 6,500 - Remove - allocate funds to Equipment $2000 to 221(parts) and $4500 to 404 DRAFT 17 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 E 101-43000-223 Structure Repair & Supplies 1,631 2,100 - 2,000 (100) Roof, windows, door locks, eelctrical \ plumbing fixtures E 101-43000-224 Materials for Road Maintenance 16,906 15,000 398 15,000 - asphalt repairs, shouldering, and culvert E 101-43000-226 Sign Repair & Replacement - - - 2,000 2,000 New line for signs & posts E 101-43000-228 Gravel 5,750 9,000 7,292 9,900 900 Gravel road maint., Pilar done 2017-2018 - Old Marine, 185th start 2020 E 101-43000-229 Salt 11,750 19,000 14,741 19,000 - We have left over from 2019/2020 - have to take 80% of 300 ton next season E 101-43000-240 Small Tools and Minor Equip 4,891 4,500 1,018 5,000 500 E 101-43000-302 Surveying - - - - - E 101-43000-303 Engineering Fees 9,342 8,500 5,215 9,400 900 annual road projects E 101-43000-304 Legal Services 50 - - - - E 101-43000-305 Medical Services 380 1,200 179 1,200 - New employee screening and MNDOT Comm. dirver testing E 101-43000-309 Software Support & Maintenance 1,817 1,700 462 1,900 200 E 101-43000-317 Employee Training - 1,500 - 1,700 200 Milage, sign up costs, St. Cloud Equip Expo. E 101-43000-319 Other Services 2,019 12,000 748 13,200 1,200 Tree removal in ROW, Ditching E 101-43000-321 Telephone 3,866 4,000 2,446 4,800 800 E 101-43000-331 Travel Expenses 51 1,000 - 500 (500) Sewer School for Sewer Operators E 101-43000-334 Licenses & Permits 319 350 58 500 150 Includes additional licensing for new director E 101-43000-361 Liability/Property Ins 11,506 11,800 13,941 9,300 (2,500) Insurance reallocation E 101-43000-365 Insurance Claims - 2,000 - - (2,000) E 101-43000-381 Utilities-Electric & Gas 3,221 3,200 1,544 3,200 - Utilities reduced by solar credits E 101-43000-384 Refuse/Garbage Disposal 754 800 390 900 100 E 101-43000-385 Sewer Pumping & Maintenance - 1,200 270 800 (400) Holding tank - 4-5 X per year E 101-43000-387 Street Light Utilities 3,706 6,200 2,107 4,000 (2,200) E 101-43000-401 Building Maintenance/Repairs 8,936 5,500 1,133 5,500 - Garage doors, Power washer, E 101-43000-403 Improvements Other Than Bldgs - - - - - E 101-43000-404 Repair Machinery/Equipment 6,277 12,000 21,546 14,000 2,000 6410 JD tractor, Tandem - tire rotation, tire siping E 101-43000-405 Contractual Road Maint/Repair 128,647 145,000 18,977 150,000 5,000 Large patches, overlays, sealcoating, crack sealing E 101-43000-407 Well Repair & Maintenance - 1,500 - - (1,500) RPZ testing, VFD E 101-43000-413 Equipment Rental 819 3,500 - 3,500 - Chipper during winter E 101-43000-417 Uniform Rental 963 1,000 456 1,000 - Cinta's E 101-43000-433 Dues and Subscriptions - - - 200 200 Professional membership dues E 101-43000-438 Misc. Contractual 10,379 15,000 6,576 15,000 - Crane hoise testing. Pest control, cleaning, unexpected small road project E 101-43000-439 Refunds Issued - - 400 - - E 101-43000-530 Capital Impr Other Than Bldgs - - - - - E 101-43000-550 Motor Vehicles Capital - - - - - E 101-43000-560 Furniture and Fixtures - - - - - E 101-43000-570 Office Equipment 190 500 821 3,300 2,800 New printer, scanner - 11.5 x 17 & Utility locate device TOTAL DEPT 43000 PUBLIC WORKS 568,692 658,253 296,907 683,490 25,237 Parks & Recreation E 101-45000-101 Regular Wages & Salaries 27,218 20,400 14,799 9,800 (10,600) E 101-45000-104 Temporary Employee Wages 12,618 14,400 15,126 29,100 14,700 Introduction of a second summer seasonal posistion for summer maintenance work. E 101-45000-121 PERA Coord. Employer Contribu.2,042 1,500 1,108 700 (800) " E 101-45000-122 FICA Employer Contribution 2,391 2,300 1,721 2,600 300 " DRAFT 18 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 E 101-45000-126 MEDICARE Employer Contribution 549 500 427 600 100 " E 101-45000-131 Employer Paid Health - 7,900 - 2,100 (5,800) " E 101-45000-132 Dental Insurance - - - 100 100 E 101-45000-134 Employer Paid Life - 100 - - (100) " E 101-45000-135 Employer Paid Disability - 1,200 - 1,000 (200) " E 101-45000-141 Unemployment Compensation - 400 - - (400) " E 101-45000-151 Worker s Comp Insurance Prem 1,298 1,847 1,711 1,450 (397) " E 101-45000-200 Office Supplies 45 100 - 300 200 Reallocated from operating Supplies E 101-45000-203 Printed Forms & Papers - 400 285 900 500 Costs for programming promotions E 101-45000-210 Operating Supplies 624 1,800 852 900 (900) E 101-45000-212 Fuel 598 1,200 243 1,500 300 E 101-45000-221 Equipment Parts 1,651 1,500 74 2,000 500 Zamboni and lawn mowers E 101-45000-223 Structure Repair & Supplies 4,350 4,000 125 500 (3,500) E 101-45000-240 Small Tools and Minor Equip 250 500 - - (500) E 101-45000-312 Planning Services - - - - - E 101-45000-313 Committee & Commission Reimbur 1,080 1,400 600 1,200 (200) E 101-45000-319 Other Services 1,831 3,500 - - (3,500) E 101-45000-322 Postage - 250 - - (250) E 101-45000-340 Advertising 180 500 - - (500) E 101-45000-353 Sales& Use Tax 2 - - - - E 101-45000-361 Liability/Property Ins 7,367 5,100 1,767 7,100 2,000 Insurance reallocation E 101-45000-381 Utilities-Electric & Gas 3,320 3,800 2,339 4,000 200 E 101-45000-384 Refuse/Garbage Disposal 2,625 1,700 2,467 1,900 200 E 101-45000-385 Sewer Pumping & Maintenance 420 500 181 500 - E 101-45000-401 Building Maintenance/Repairs 4,698 1,200 480 6,000 4,800 Corrections to warming house plumbing and repairs E 101-45000-403 Improvements Other Than Bldgs 673 - - - - E 101-45000-404 Repair Machinery/Equipment 1,452 1,200 140 700 (500) Zamboni repair E 101-45000-406 Grounds Care 108 700 540 4,000 3,300 Plant replacements - MNDOT, City Hall, W.H., W.E. ballfield, City signs E 101-45000-438 Misc. Contractual 17,400 4,000 303 3,000 (1,000) Restroom cleaning services E 101-45000-439 Refunds Issued - - - - - E 101-45000-440 Events 1,954 2,500 2,842 3,000 500 2022 Ice Sculpture 2700 and other rec programing E 101-45000-490 Financial Assistance - 2,000 - - (2,000) Program supplimental for those who can't afford classes or programs offered E 101-45000-530 Capital Impr Other Than Bldgs 332 2,400 - 10,000 7,600 Concrete for benches, park table replacement, garbage can replacement TOTAL DEPT. 45000 PARKS AND RECREATION 97,075 90,797 48,128 94,950 4,153 Community Center E 101-45180-101 Regular Wages & Salaries 3,855 13,800 2,196 14,400 600 Includes PW Worker Allocation E 101-45180-104 Temporary Employee Wages - 700 - - (700) " E 101-45180-121 PERA Coord. Employer Contribu.289 1,000 165 1,100 100 " E 101-45180-122 FICA Employer Contribution 227 900 127 900 - " E 101-45180-126 MEDICARE Employer Contribution 53 200 32 200 - " DRAFT 19 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 General Fund 101 E 101-45180-131 Employer Paid Health - 3,200 - 3,100 (100) " E 101-45180-132 Dental Insurance - - - - - E 101-45180-134 Employer Paid Life - - - - - " E 101-45180-135 Employer Paid Disability - 100 - 100 - " E 101-45180-151 Worker s Comp Insurance Prem 14 - - - - " E 101-45180-210 Operating Supplies 1,195 4,000 1,437 2,800 (1,200) Restroom, kitchen, & maintenance supplies E 101-45180-223 Structure Repair & Supplies 2,606 2,000 343 6,500 4,500 toilet and sink parts, kitchen repairs E 101-45180-334 Licenses & Permits 804 800 874 900 100 Food Service License for Kitchen E 101-45180-361 Liability/Property Ins 3,080 2,300 1,503 2,300 - E 101-45180-381 Utilities-Electric & Gas 4,425 7,000 3,141 10,600 3,600 Increase due to anticipated increased use of CC E 101-45180-384 Refuse/Garbage Disposal 1,771 1,800 853 1,800 - Anticipated garbage collection costs at CC E 101-45180-385 Sewer Pumping & Maintenance 2,813 3,500 996 3,500 - CC Septic maintenance E 101-45180-401 Building Maintenance/Repairs 13,725 10,500 5,707 13,000 2,500 Cleaning services, pest control, mat service at CC&WH includes Annex Repairs E 101-45180-404 Repair Machinery/Equipment 558 1,200 826 3,000 1,800 Repairs to Kitchen Frezer, east refridgerator, and ice maker. E 101-45180-406 Grounds Care 48 400 260 650 250 Planting, spraying, & turf enhancement E 101-45180-407 Well Repair & Maintenance - 600 - 600 - RPZ testing - annual E 101-45180-438 Misc. Contractual 2,000 2,500 1,995 2,500 Tree Services, building maintenance E 101-45180-439 Refunds Issued - - - - - E 101-45180-520 Capital Improvements to Bldgs.2,527 12,000 1,507 6,000 (6,000) ADA Improvements, painting, door lock upgrades at warming house E 101-45180-530 Capital Impr Other Than Bldgs - - - - - E 101-45180-570 Office Equipment - - - - - TOTAL DEPT. 45180 COMMUNITY CENTER 39,992 68,500 21,961 73,950 5,450 49000 INTERFUND TRANSFERS OUT E 101-49000-720 Interfund Transfers Out 30,000 280,000 283,965 - (280,000) TOTAL DEPT. 49360 INTERFUND TRANSFERS OUT 30,000 280,000 283,965 - (280,000) TOTAL FUND 101 GENERAL FUND EXPENDITURES 1,613,695 2,057,722 1,170,565 1,905,300 (152,422) - 268,114 (381,182) (95,568) 6,900 DRAFT 20 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual FUND 2019 2020 7/31/2021 2021 2022 % Change in Budget 203 REVENUES Grants - 311,080 220,946 - 441,892 N/A (1) Interest earnings - - - - - N/A Transfers In - - 3,965 - - N/A (2) TOTAL REVENUES - 311,080 224,911 - 441,892 N/A EXPENSES ARPA/Cares Expense - 313,770 - - - N/A Miscellaneous - - - - - N/A Transfer out - - - - 441,892 N/A (3) TOTAL EXPENSES - 313,770 - - 441,892 N/A - (2,690) 224,911 - - N/A EXPLANATION OF CHANGE (1) (2) (3) YTD Actual FUND 2019 2020 7/31/2021 2021 2022 % Change in Budget 225 REVENUES Taxes 5,000 4,419 2,500 5,000 8,000 60%(1) Grants - - - - - N/A Interest earnings - 265 - - 200 N/A Transfers In - - - - - N/A TOTAL REVENUES 5,000 4,683 2,500 5,000 8,200 64% EXPENSES Economic Development 800 745 244 750 7,525 903%(2) Miscellaneous - - - - 2,650 N/A (3) Transfer out - - - - - N/A TOTAL EXPENSES 800 745 244 750 10,175 1257% 4,200 3,938 2,256 4,250 (1,975) -146% EXPLANATION OF CHANGE (1) (2) (3) Residual negative balance trasferred from Fund 101 to clear negative balance. Recommended for transfer to Big Marine Sewer Fund 602 New funds for tourism promotion, funds for quarterly Scandia Business Breakfasts, & holiday market Dues for EDAM, Forest Lake Area Chamber, MN Broadband Coalition and fund for ice sculpture. CHANGE IN NET POSITION Requested $3k increase in levy STATEMENT OF REVENUES AND EXPENDITURES - The prior year 2020 in this report was Federal Cares Act financial activity. This fund now serves as the depository of the American Rescue Plan Act recovery aid. STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - ECOMOMIC DEVELOPMENT AUTHORITY FUND ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 Actual Budget CHANGE IN NET POSITION STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - AMERICAN RESCUE PLAN ACT FUND (FORMER CARES ACT) ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 Actual Budget DRAFT 21 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual FUND 2019 2020 7/31/2021 2021 2022 % Change in Budget 226 REVENUES Interest earnings - 126 - - - N/A Charges for Service 19,000 20,331 11,651 16,500 18,900 15%(1) Transfer in - - - - - N/A TOTAL REVENUES 19,000 20,456 11,651 16,500 18,900 15% EXPENSES Miscellaneous 22,200 3,236 2,105 10,500 11,750 12%(2) Transfer out - - - - - N/A TOTAL EXPENSES 22,200 3,236 2,105 10,500 11,750 12% (3,200) 17,220 9,546 6,000 7,150 19% EXPLANATION OF CHANGE (1) (2) Increased costs for meeting recordings and camera operation by LATV CHANGE IN NET POSITION Estimated increase in PEG Fees and Franchise Rebates based on new subscribers. SUMMARY BUDGET - CABLE TV FUND ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 Actual Budget DRAFT 22 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes FUND 225 ECONOMIC DEVELOPMENT AUTHORITY (EDA) FUND R 225-31000 Washington City. Tax Settlement 4,419 5,000 2,500 8,000 3,000 < 0.0185% of the Tax Capacity in the city; 2021: $147,158; 2022: $150,608 R 225-33640 Other Grants - - - - - No anticipated grant revenues for 2021 at this time. R 225-36210 Interest Income 265 - - 200 200 Interest earnings to be redistributed R 225-39203 Transfer from Other Funds - - - - - TOTAL FUND 225 REVENUE 4,683 5,000 2,500 8,200 3,200 E 225-46500-210 Operating Supplies - 500 175 (500) Mailing supplies, tourism promotion, and domain for tourism website. E 225-46500-303 Engineering Fees - - - 5,000 5,000 Utility Study Rate Analysis E 225-46500-304 Legal Services 75 - - - - E 225-46500-308 Other Professional Services 670 250 69 125 (125) Scandia Holiday Market E 225-46500-340 Advertising - - - 2,000 2,000 Budget for Tourism Promotion E 225-46500-440 Events - - - 400 400 Business Breakfasts, Chamber Events E 255-46500-433 Dues and Subscriptions - - - 2,650 2,650 $325 for EDAM Dues, $325 Forest Lake Area Chamber, MN Broadband Co $1K, $1k ice sculpture E 255-46500-720 Transfer Out - - - - - TOTAL FUND 225 EXPENDITURES 745 750 244 10,175 9,425 NET REVENUE OVER EXPENSES 3,938 4,250 2,256 (1,975) FUND 226 CABLE TV FUND R 226-36210 Interest Income 126 - - - R 226-38050 Cable TV Franchise Rebates 16,445 13,100 9,065 15,400 2,300 Estimated increase due to increases in subscribers R 226-38051 PEG Fees 3,886 3,400 2,585 3,500 100 R 226-39203 Transfer In - - - - - TOTAL FUND 226 REVENUE 20,456 16,500 11,651 18,900 2,400 E 226-41950-240 Small Tools and Minor Equip - - 52 - - E 226-41950-309 Software Support & Maintenance 1,856 3,500 1,823 3,500 - Boxcast of meetings E 226-41950-438 Misc. Contractual 1,380 7,000 - 8,000 1,000 Cost of Filming of Meetings by LACTV E 226-41950-570 Office Equipment - - 230 250 250 Equipment Storage E 226-41950-720 Transfer Out - - - - - TOTAL FUND 226 EXPENDITURES 3,236 10,500 2,105 11,750 1,250 NET REVENUE OVER EXPENDITURES 17,220 6,000 9,546 7,150 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 Special Revenue Funds DRAFT 23 of 66 Presented 9/13/2021 DRAFT DRAFT 313 - GO EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2013 FUND Fund 313 Actual YTD Actual Budget 2019 2020 7/31/2021 2021 2022 REVENUE Taxes 68,816$ 68,309$ 34,110$ 68,220$ 66,000$ * Special Assessments -$ -$ -$ -$ -$ Interest earnings -$ -$ -$ -$ -$ Refunds and Reimbursements -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ Transfer In -$ -$ -$ -$ -$ TOTAL REVENUES 68,816 68,309 34,110 68,220 67,000 EXPENDITURES Miscellaneous 500$ 495$ 495$ 495$ 495$ Principal 55,000$ 60,000$ 60,000$ 60,000$ 60,000$ Interest Expense 7,418$ 6,840$ 2,640$ 4,500$ 2,790$ Transfer Out -$ -$ -$ -$ -$ TOTAL EXPENDITURES 62,918 67,335 63,135 64,995 63,285 NET REVENUE OVER (UNDER) EXPENSE 5,898$ 974$ (29,025)$ 3,225$ 3,715$ * 317 EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2017 FUND Fund 317 Actual YTD Actual Budget 2019 2020 7/31/2021 2021 2022 REVENUE Taxes 37,418$ 34,416$ 17,955$ 35,909$ 34,524$ * Special Assessments -$ -$ -$ -$ -$ Interest Earnings -$ -$ -$ -$ -$ Refunds and Reimbursements -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ Transfer In -$ -$ -$ -$ -$ TOTAL REVENUES 37,418 34,416 17,955 35,909 34,524 EXPENDITURES Miscellaneous 500$ -$ -$ 495$ 495$ Principal 32,000$ 32,000$ -$ 32,000$ 32,000$ Interest Expense 3,136$ 2,544$ 864$ 1,728$ 880$ Transfer Out -$ -$ -$ -$ -$ TOTAL EXPENDITURES 35,636 34,544 864 34,223 33,375 NET REVENUE OVER (UNDER) EXPENSE 1,782$ (128)$ 17,091$ 1,686$ 1,149$ * CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - DEBT SERVICE FUNDS 313 and 317 ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 Schedule 2022 debt levy $66,000. Debt payoff in 2023 from 2013 dump truck purchase. Financing for the purchase of a Dump Truck in 2017. 2022 Scheduled levy $34,524. DRAFT 24 of 66 Presented 9/13/2021 DRAFT DRAFT GO 2018 STREET RECONSTRUCTION FUND Fund 318 Actual YTD Actual Budget 2019 2020 7/31/2021 2021 2022 REVENUE Taxes 346,120 322,206 170,728 341,456 344,531 * Special Assessments - - - - - Interest earnings - - - - - Refunds and Reimbursements - - - - - Bond Proceeds - - - - - Transfer In - - - - - TOTAL REVENUES 346,120 322,206 170,728 341,456 344,531 EXPENDITURES Miscellaneous 1,000 495 495 495 495 Principal 155,000 215,000 - 220,000 230,000 Interest Expense 173,638 111,175 52,363 104,725 98,125 Transfer Out - - - - - TOTAL EXPENDITURES 329,638 326,670 52,858 325,220 328,620 NET REVENUE OVER (UNDER) EXPENSE 16,482$ (4,464)$ 117,870$ 16,236$ 15,911$ *Scheduled levy is $344,531. 2018 Road Construction bonds to be paid off in 2033. SUMMARY BUDGET - DEBT SERVICE FUNDS CONTINUED CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 DRAFT 25 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Budget Actual Preliminary dif over PY Type Code Description 2020 2021 7/31/2021 2022 Budget Notes FUND 313 - 2013 EQUIPMENT CERTIFICATE FUND R 313-31000 Washington City. Tax Settlement 68,309 68,220 34,110 67,000 (1,220) This debt will end in 2023 R 313-36210 Interest Income - - - - - R 313-39350 Certificate of Indebtedness - - - - - TOTAL FUND 313 REVENUE 68,309 68,220 34,110 67,000 (1,220) E 313-47000-304 Legal Services - - - - - E 313-47000-601 Long Term Debt Principal 60,000 60,000 60,000 60,000 - E 313-47000-611 Long Term Debt Interest 6,840 4,500 2,640 2,790 (1,710) E 313-47000-620 Fiscal Agent s Fees 495 495 495 495 - TOTAL FUND 313 EXPENDITURES 67,335 64,995 63,135 63,285 (1,710) NET REVENUE OVER EXPENDITURES 974 3,225 (29,025) 3,715 FUND 317 - 2017 EQUIPMENT CERTIFICATE FUND R 317-31000 Washington City. Tax Settlement 34,416 35,909 17,955 34,524 (1,385) 2022 is the last year if this debt R 317-36210 Interest Income - - - - - R 317-39200 Interfund Operating Transfer - - - - - TOTAL FUND 317 REVENUE 34,416 35,909 17,955 34,524 (1,385) E 317-47000-304 Legal Services - - - - - E 317-47000-601 Long Term Debt Principal 32,000 32,000 - 32,000 - E 317-47000-611 Long Term Debt Interest 2,544 1,728 864 880 (848) E 317-47000-620 Fiscal Agent s Fees - 495 - 495 - TOTAL FUND 317 EXPENDITURES 34,544 34,223 864 33,375 (848) NET REVENUE OVER EXPENDITURES (128) 1,686 17,091 1,149 FUND 318 - 2018 GO STREET RECONSTRUCTION FUND R 318-31000 Washington City. Tax Settlement 322,206 341,456 170,728 344,531 3,075 Scheduled levy is $344,531. 2018 Road Construction bonds to be paid off in 2033. R 318-36210 Interest Income - - - - - R 318-39200 Interfund Operating Transfer - - - - - TOTAL FUND 318 REVENUE 322,206 341,456 170,728 344,531 3,075 E 318-47000-304 Legal Services - - - - - E 318-47000-601 Long Term Debt Principal 215,000 220,000 - 230,000 10,000 E 318-47000-611 Long Term Debt Interest 111,175 104,725 52,363 98,125 (6,600) E 318-47000-620 Fiscal Agent s Fees 495 495 495 495 - TOTAL FUND 318 EXPENDITURES 326,670 325,220 52,858 328,620 3,400 NET REVENUE OVER EXPENDITURES (4,464) 16,236 117,870 15,911 2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021 Existing Debt Service DRAFT 26 of 66 Presented 9/13/2021 DRAFT DRAFT September 13, 2021 Budget Proposal Update The 3 Capital Funding Alternatives The 2022 Draft Capital Budgeting Proposals The 2022 capital budget presents the city with an unprecedented challenge.The timing of budget requests and the sizes of these requests have the potential to create “bubble” fluctuations in yearly revenue needs.The timing expenditures and levies can cause an ebb and flow to the tax rate that may not be acceptable to community taxpayers or the city leadership.Therefore, the City Council should carefully consider approaching its long-term approach towards capital expenditures. There are now 3 options. The first to carryover from the budget meeting on September 1st, and the third is a new proposal. (Please note that Option I, which focused a strait cash funding approach has been removed from this proposal based on direction from the City Coucil back on September 1st.) Option IIIA –Bond Debt Funding Method (Origional 9/1/2021 Updated) This approach assumes debt via bond issues to help reduce bubble fluxuations in tax levy and rate.There are several variables to this approach. The spacing of projects and financing play a major role.Another major opportunity is to take advantage of added value in the community.These methods can help with the effort to catch up with capital costs that continue to inflate.Consideration of occasional thoughtful increases in the tax rate may also help cope with future anticipated costs suchas debt payments or more costly elements in the capital outlay. This spending approach works in many communities, but it requires diligent long-range financial planning.If not planned out correctly, debt can place undue challenges on the city in the future by diminishing available revenue.This option, which was slightly adjusted since September 1st, would increase tax rate by 4.08% in 2022 and the levy by 6.5%. Option IIIB –Refined Long-term Bond Debt Strategy This is a new option for a new alternative that would also attempt the same approach of a 0.0% rate increase for the short term. This approach also considers smaller increases to offset long-term increases in cost and to maintain reasonable levels of fund balance. The following section presents several documents: 1.A comparative summary of projected levies and tax rates between the 3 options. 2. A tax table for each of the 3 options. 3. Revenue and expense summary tables with predicted fund balances (aka reserves) 4. A line-item detail for each alternative. 5. A capital outlay for each proposal. It is anticipated that the long-term capital outlays in each of these approaches will need additional refinement.Given we are applying long term strategy, it is recommended that the Council select a funding approach that appeals most and then places focus on the next 2-3 years of expenditures.This is a living plan, so the trajectory of how the city approaches this effort will be able to adjust based on changing interests and variation in need. DRAFT 27 of 66 Presented 9/13/2021 DRAFT DRAFT Fund #Description 12/31/2019 12/31/2020 2021 2022 2023 2024 2025 2026 101 General Fund $1,342,592 $1,484,700 $1,381,700 1,583,000 1,726,800 1,722,726 1,735,938 1,810,513 225 Economic Development Auth Fund $5,000 $5,000 $5,000 8,000 8,000 8,000 5,000 5,000 313 2013 Certificates $68,816 $72,831 $68,220 66,000 64,000 - - - 315 2015 Certificates $48,996 $45,670 - - - - - 317 2017 Certificates $37,418 $36,695 $35,909 34,524 - - - - 318 2018 GO Bonds $346,120 $343,534 $341,456 344,531 342,536 345,634 343,166 340,541 401 General Capital Improvement Fund $100,000 292,336 166,504 120,500 250,633 36,300 404 Park Improvement Fund $30,000 $10,000 20,000 30,000 30,000 80,000 80,000 406 Equipment Replacement Fund $30,000 $30,000 $130,000 87,800 87,800 156,766 75,000 116,600 408 Local Road Improvement Fund $378,930 $381,516 $438,539 141,860 250,770 343,939 289,994 444,000 TOTAL CITY LEVY $2,257,872 $2,429,946 $2,510,824 2,578,051 $2,676,410 $2,727,564 $2,779,731 $2,832,954 Change in Levy From PY -12.67%-0.54%10.58%2.68%3.82%1.91%1.91%1.91% Less Fiscal Disparities (132,815.00)$ (133,843.00)$ (121,179.77)$ (118,932.75)$ (118,932.75)$ (118,932.75)$ (118,932.75)$ (118,932.75)$ Total Net Tax Levy $2,125,057 $2,296,103 $2,389,644 $2,459,119 $2,557,478 $2,608,632 $2,660,798 $2,714,022 Total Net Tax Capacity $6,723,403 $7,460,384 $7,911,011 $8,140,985 $8,466,624 $8,635,956 $8,808,675 $8,984,849 TAX RATE 31.607%30.777%30.207%30.207%30.207%30.207%30.207%30.207% Projected change in Rate -7.8331%-2.6247%-1.8543%0.0000%0.0000%0.0000%0.0000%0.0000% CITY OF SCANDIA STATEMENT OF LEVIES BASED ON OPTION II ALL FUNDS ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023 THRU 2026 Actual Budget Projected DRAFT 28 of 66 Presented 9/13/2021 DRAFT DRAFT Fund #Description 12/31/2019 12/31/2020 2021 2022 2023 2024 2025 2026 101 General Fund $1,342,592 $1,484,700 $1,381,700 1,583,000 1,627,513 1,679,603 1,733,321 1,838,715 225 Economic Development Auth Fund $5,000 $5,000 $5,000 8,000 80,000 8,000 8,000 8,000 313 2013 Certificates $68,816 $72,831 $68,220 68,220 66,000 64,000 - - 315 2015 Certificates $48,996 $45,670 - - - - - 317 2017 Certificates $37,418 $36,695 $35,909 35,909 34,524 - - - 318 2018 GO Bonds $346,120 $343,534 $341,456 341,456 344,531 342,536 345,634 343,166 NEW Local Road Improve. Debt Levies - - - 65,087 133,252 NEW General Capital Imp. Debt Levies - - - - 96,750 NEW Equipment Certificate Debt Levies - - - 95,268 95,268 401 General Capital Improvement Fund $100,000 239,351 200,000 150,000 85,000 85,000 404 Park Improvement Fund $30,000 $10,000 20,000 40,000 60,000 70,000 70,000 406 Equipment Replacement Fund $30,000 $30,000 $130,000 30,000 50,000 75,000 115,000 100,000 408 Local Road Improvement Fund $378,930 $381,516 $438,539 350,000 350,000 400,000 300,000 200,000 TOTAL CITY LEVY $2,257,872 $2,429,946 $2,510,824 $2,675,936 $2,792,568 $2,779,139 $2,817,309 $2,970,151 Change in Levy From PY 0.00%7.62%3.33%6.55%2.94%4.52%3.51%2.54% Less Fiscal Disparities (132,815.00)$ (133,843.00)$ (121,179.77)$ (118,932.75)$ (118,932.75)$ (118,932.75)$ (118,932.75)$ (118,932.75)$ Total Net Tax Levy $2,125,057 $2,296,103 $2,389,644 $2,459,119 $2,557,478 $2,608,632 $2,660,798 $2,714,022 Total Net Tax Capacity $6,723,403 $7,460,384 $7,911,011 $8,140,985 $8,466,624 $8,635,956 $8,808,675 $8,984,849 TAX RATE 31.60690%30.77730%30.20660%31.40420%31.06790%31.91620%32.40090%32.58720% Projected change in Rate -7.8331%-2.6247%-1.8543%4.0829%-1.0709%2.7305%1.5187%0.5750% CITY OF SCANDIA STATEMENT OF LEVIES BASED ON OPTION III A (Original) ALL FUNDS ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023 THRU 2026 Actual Budget Projected DRAFT 29 of 66 Presented 9/13/2021 DRAFT DRAFT Fund #Description 12/31/2019 12/31/2020 2021 2022 2023 2024 2025 2026 101 General Fund $1,342,592 $1,484,700 $1,381,700 1,583,000 1,627,513 1,679,603 1,733,321 1,838,715 225 Economic Development Auth Fund $5,000 $5,000 $5,000 8,000 80,000 8,000 8,000 8,000 313 2013 Certificates $68,816 $72,831 $68,220 66,000 64,000 - - - 315 2015 Certificates $48,996 $45,670 - - - - - 317 2017 Certificates $37,418 $36,695 $35,909 34,524 - - - - 318 2018 GO Bonds $346,120 $343,534 $341,456 344,531 342,536 345,634 343,166 340,541 NEW Local Road Improve. Debt Levies - - - - 70,364 NEW General Capital Imp. Debt Levies - - - 96,750 96,750 NEW Equipment Certificate Debt Levies - - 95,268 95,268 95,268 401 General Capital Improvement Fund $100,000 215,351 129,323 120,000 85,000 85,000 404 Park Improvement Fund $30,000 $10,000 20,000 30,000 60,000 70,000 51,193 406 Equipment Replacement Fund $30,000 $30,000 $130,000 30,000 50,000 75,000 115,000 61,224 408 Local Road Improvement Fund $378,930 $381,516 $438,539 273,713 350,000 310,960 230,075 209,726 TOTAL CITY LEVY $2,257,872 $2,429,946 $2,510,824 $2,575,119 $2,673,372 $2,694,465 $2,776,580 $2,856,781 Change in Levy From PY 0.00%7.62%3.33%2.56%3.82%0.79%3.05%2.89% Less Fiscal Disparities (132,815.00)$ (133,843.00)$ (123,890.00)$ (118,797.70)$ (118,797.70)$ (118,797.70)$ (117,429.88)$ (118,859.12)$ Total Net Tax Levy $2,125,057.00 $2,296,103.08 $2,386,934.03 $2,456,321.63 $2,554,574.53 $2,575,667.00 $2,659,150.31 $2,737,922.13 Total Net Tax Capacity $6,723,403 $7,460,384 $7,911,011 $8,140,985 $8,466,624 $8,635,956 $8,808,675 $8,984,849 TAX RATE 31.60690%30.77730%30.20660%30.17230%30.17230%29.82490%30.18790%30.47270% Projected change in Rate -7.8331%-2.6247%-1.8543%0.0000%0.0000%-1.1514%1.2171%0.9434% CITY OF SCANDIA STATEMENT OF LEVIES BASED ON OPTION IIIB (New) w/ Bonding & 0% levy Increase ALL FUNDS ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023 THRU 2026 Actual Budget Projected DRAFT 30 of 66 Presented 9/13/2021 DRAFT DRAFT Opt II Total Net Tax Levy:$2,557,478 Estimated Tax Rate:30.207%Change in Rate over PY:0.000%% Change in Levy:2.68% These are estimated costs based on Washington County Estimated net tax capacity for 2022. The following is a breakdown of tax bill impacts: Class Rate State Taxing Classification Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff 1.00%Class 1a Homestead Under $500k $3.02 -$0.06 $302.07 -$6.08 $755.17 -$15.21 $1,175.67 -$23.68 $1,208.26 -$24.34 $1,510.33 -$30.42 1.25%Class 1a Homestead Over $500k $0.00 $0.00 $0.00 $0.00 $0.00 $3,398.24 -$68.45 0.50%Class 2a Agricultural Land first $1.5Mil $1.51 -$0.03 $151.03 -$3.04 $377.58 -$7.61 $587.84 -$11.84 $604.13 -$12.17 $755.17 -$15.21 $1,510.33 -$30.42 0.65%Class 2c Managed Forest Land $1.96 -$0.04 $196.34 -$3.95 $490.86 -$9.89 $764.19 -$15.39 $785.37 -$15.83 $981.71 -$19.77 $1,963.43 -$39.55 1.50%Class 3a Commercial-Industrial, Utility first $150k $4.53 -$0.09 $453.10 -$9.13 $0.00 $0.00 $0.00 $0.00 $0.00 2.00%Class 3a Commercial-Industrial, Utility over $150k $1,283.78 -$25.86 $2,124.80 -$42.81 $2,189.98 -$44.11 $2,794.11 -$56.28 $5,814.77 -$117.18 * Average property value for the City of Scandia How do I make since of this table? What does this table not include? The table above shows what a property tax rate would look like based on the value points noted at the top of the table in the bold boxes. Rates very based on state taxing classifications. The most common classification is Class 1a for residential properties. This means if you had a residential property that was valued at $100,000, for example, that value is multiplied by the classification rate of 1% before it is multiplied by the local tax rate. Tax statements can be a little complicated. The above table lays out any base taxes prior to the application of tax credits, taxes authorized by referendums, the state's general property tax rate, and rates of other local government jurisdictions. So its important to remember that the County, schools, and other agencies tax in addition to what the city taxes. Estimated Impacts on Tax Bills - Option II - Seek No Tax Rate Impact 2022 Estimated Tax Rate Impacts $1000 of Value $100,000 of Value $250,000 of Value $389,211 of Value*$400,000 of Value $500,000 of Value $1,000,000 of Value DRAFT 31 of 66 Presented 9/13/2021 DRAFT DRAFT Opt II Total Net Tax Levy:$2,459,119 Estimated Tax Rate:31.404%Change in Rate over PY:4.083%% Change in Levy:6.55% These are estimated costs based on Washington County Estimated net tax capacity for 2022. The following is a breakdown of tax bill impacts: Class Rate State Taxing Classification Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff 1.00%Class 1a Homestead Under $500k $3.14 $0.06 $314.04 $5.89 $785.11 $14.73 $1,222.29 $22.93 $1,256.17 $23.57 $1,570.21 $29.46 1.25%Class 1a Homestead Over $500k $0.00 $0.00 $0.00 $0.00 $0.00 $3,532.97 $66.28 0.50%Class 2a Agricultural Land first $1.5Mil $1.57 $0.03 $157.02 $2.95 $392.55 $7.37 $611.14 $11.47 $628.08 $11.78 $785.11 $14.73 $1,570.21 $29.46 0.65%Class 2c Managed Forest Land $2.04 $0.04 $204.13 $3.83 $510.32 $9.57 $794.49 $14.91 $816.51 $15.31 $1,020.64 $19.15 $2,041.27 $38.30 1.50%Class 3a Commercial-Industrial, Utility first $150k $4.71 $0.09 $471.06 $8.84 $0.00 $0.00 $0.00 $0.00 $0.00 2.00%Class 3a Commercial-Industrial, Utility over $150k $1,334.68 $25.04 $2,209.04 $41.43 $2,276.80 $42.72 $2,904.89 $54.50 $6,045.31 $113.36 * Average property value for the City of Scandia How do I make since of this table? What does this table not include? The table above shows what a property tax rate would look like based on the value points noted at the top of the table in the bold boxes. Rates very based on state taxing classifications. The most common classification is Class 1a for residential properties. This means if you had a residential property that was valued at $100,000, for example, that value is multiplied by the classification rate of 1% before it is multiplied by the local tax rate. Tax statements can be a little complicated. The above table lays out any base taxes prior to the application of tax credits, taxes authorized by referendums, the state's general property tax rate, and rates of other local government jurisdictions. So its important to remember that the County, schools, and other agencies tax in addition to what the city taxes. Estimated Impacts on Tax Bills - Option IIIA - Bonding w/ Yearly Changes in Tax Rate 2022 Estimated Tax Rate Impacts $1000 of Value $100,000 of Value $250,000 of Value $389,211 of Value*$400,000 of Value $500,000 of Value $1,000,000 of Value DRAFT 32 of 66 Presented 9/13/2021 DRAFT DRAFT Opt II Total Net Tax Levy:$2,456,322 Estimated Tax Rate:30.172%Change in Rate over PY:0.000%% Change in Levy:2.56% These are estimated costs based on Washington County Estimated net tax capacity for 2022. The following is a breakdown of tax bill impacts: Class Rate State Taxing Classification Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff Payment PY Diff 1.00%Class 1a Homestead Under $500k $3.02 -$0.06 $301.72 -$6.43 $754.31 -$16.07 $1,174.34 -$25.01 $1,206.89 -$25.71 $1,508.62 -$32.14 1.25%Class 1a Homestead Over $500k $0.00 $0.00 $0.00 $0.00 $0.00 $3,394.38 -$72.30 0.50%Class 2a Agricultural Land first $1.5Mil $1.51 -$0.03 $150.86 -$3.21 $377.15 -$8.03 $587.17 -$12.51 $603.45 -$12.85 $754.31 -$16.07 $1,508.62 -$32.14 0.65%Class 2c Managed Forest Land $1.96 -$0.04 $196.12 -$4.18 $490.30 -$10.44 $763.32 -$16.26 $784.48 -$16.72 $980.60 -$20.89 $1,961.20 -$41.78 1.50%Class 3a Commercial-Industrial, Utility first $150k $4.53 -$0.10 $452.58 -$9.64 $0.00 $0.00 $0.00 $0.00 $0.00 2.00%Class 3a Commercial-Industrial, Utility over $150k $1,282.32 -$27.31 $2,122.39 -$45.23 $2,187.49 -$46.60 $2,790.94 -$59.45 $5,808.17 -$123.78 * Average property value for the City of Scandia How do I make since of this table? What does this table not include? The table above shows what a property tax rate would look like based on the value points noted at the top of the table in the bold boxes. Rates very based on state taxing classifications. The most common classification is Class 1a for residential properties. This means if you had a residential property that was valued at $100,000, for example, that value is multiplied by the classification rate of 1% before it is multiplied by the local tax rate. Tax statements can be a little complicated. The above table lays out any base taxes prior to the application of tax credits, taxes authorized by referendums, the state's general property tax rate, and rates of other local government jurisdictions. So its important to remember that the County, schools, and other agencies tax in addition to what the city taxes. Estimated Impacts on Tax Bills - Option IIIB - Borrowing and a Change in Tax Rate 2022 Estimated Tax Rate Impacts $1000 of Value $100,000 of Value $250,000 of Value $389,211 of Value*$400,000 of Value $500,000 of Value $1,000,000 of Value DRAFT 33 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 General Capital Fund 401 REVENUE Property taxes -$ -$ -$ 100,000$ 141,860$ 250,770$ 343,939$ 289,994$ 444,000$ Intergovermental 74,874$ -$ -$ -$ 240,625$ 240,625$ -$ -$ -$ Special assessments 146$ -$ 50,035$ -$ -$ -$ -$ -$ -$ Investment Income 12,751$ 11,020$ -$ 500$ 4,500$ 4,590$ 2,200$ 2,350$ 2,397$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue 21,500$ -$ 6,089$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers In 550,602$ 30,000$ 200,000$ 200,000$ -$ -$ -$ -$ -$ TOTAL REVENUES 659,873$ 41,020$ 256,124$ 300,500$ 386,985$ 495,985$ 346,139$ 292,344$ 446,397$ EXPENDITURES Capital Outlay 64,359$ 276,565$ 327,496$ 397,000$ 657,280$ 780,915$ 343,646$ 333,410$ -$ Miscellaneous 109,822$ (150)$ 14,286$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out -$ 17,700$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 174,180$ 294,115$ 341,782$ 397,000$ 657,280$ 780,915$ 343,646$ 333,410$ -$ Prior Period Adj 2,131$ (25,166)$ NET REVENUE OVER (UNDER) EXPENSE 487,824$ (278,261)$ (85,658)$ (96,500)$ (270,295)$ (284,930)$ 2,493$ (41,066)$ 446,397$ YE Fund Balance 1,046,994$ 971,990$ 1,043,701$ 667,195$ 615,195$ 330,264$ 332,757$ 291,691$ 738,088$ Fund 401 - OPTION II No borrowing and No Change in Tax RateSUMMARY BUDGET - OPTION II No borrowing and No Change in Tax Rate CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - BudgetActual Projected ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, DRAFT 34 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Fund 401 - OPTION II No borrowing and No Change in Tax RateSUMMARY BUDGET - OPTION II No borrowing and No Change in Tax Rate CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - BudgetActual Projected ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, Park Improvement Fund 404 REVENUE Property taxes -$ -$ -$ 100,000$ 20,000$ 30,000$ 30,000$ 80,000$ 80,000$ Intergovernmental 9,300$ -$ -$ -$ 104,000$ -$ -$ -$ -$ Charges for services 1,650$ -$ -$ -$ -$ -$ -$ -$ -$ Investment Income 2,600$ 11,020$ -$ 500$ 1,300$ 533$ 342$ 460$ 263$ Sale of capital assets 140,000$ -$ -$ -$ -$ -$ -$ -$ -$ Park Dedication Fees -$ -$ -$ -$ 3,000$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ 6,089$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers In -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES153,550$ 11,020$ 6,089$ 100,500$ 128,300$ 30,533$ 30,342$ 80,460$ 80,263$ EXPENDITURES Capital Outlay 22,650$ 26,080$ 1,757$ 40,585$ 229,408$ 43,264$ 22,497$ 93,589$ 72,999$ Miscellaneous 2,472$ 8,663$ -$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 103,000$ -$ -$ 1,440$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES128,122$ 34,743$ 1,757$ 42,025$ 229,408$ 43,264$ 22,497$ 93,589$ 72,999$ Prior Period Adj 3,000$ (6,327)$ NET REVENUE OVER (UNDER) EXPENSE 28,428$ (30,050)$ 4,332$ 58,475$ (101,108)$ (12,731)$ 7,845$ (13,129)$ 7,264$ YE Fund Balance 151,637$ 150,499$ 157,599$ 136,659$ 35,550$ 22,819$ 30,664$ 17,535$ 24,799$ Fund 404 - OPTION II No borrowing and No Change in Tax RateDRAFT 35 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Fund 401 - OPTION II No borrowing and No Change in Tax RateSUMMARY BUDGET - OPTION II No borrowing and No Change in Tax Rate CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - BudgetActual Projected ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, Capital Equipment Fund 406 YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 REVENUE Property taxes 27,894$ 28,137$ 65,000$ 130,000$ 87,800$ 87,800$ 156,766$ 75,000$ 116,600$ Intergovernmental -$ -$ -$ -$ -$ -$ -$ -$ -$ Sale of capital assets 500$ 13,500$ -$ 7,000$ 1,200$ 35,000$ -$ -$ -$ Investment Income 4,376$ 1,887$ -$ 1,000$ 1,015$ 1,030$ 1,045$ 1,061$ 1,077$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers In -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES32,770$ 43,524$ 65,000$ 138,000$ 90,015$ 123,830$ 157,811$ 76,061$ 117,677$ EXPENDITURES Capital Outlay 75,961$ 93,498$ 11,224$ 52,500$ 260,000$ 270,400$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES75,961$ 93,498$ 11,224$ 52,500$ 260,000$ 270,400$ -$ -$ -$ Prior Period Adj 1,195$ NET REVENUE OVER (UNDER) EXPENSE (43,191)$ (48,779)$ 53,776$ 85,500$ (169,985)$ (146,570)$ 157,811$ 76,061$ 117,677$ YE Fund Balance 223,786$ 183,807$ 237,259$ 269,307$ 99,321$ (47,249)$ 110,562$ 186,623$ 304,300$ Fund 406 - OPTION II No borrowing and No Change in Tax RateProjectedActualBudget DRAFT 36 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Fund 401 - OPTION II No borrowing and No Change in Tax RateSUMMARY BUDGET - OPTION II No borrowing and No Change in Tax Rate CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - BudgetActual Projected ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, Local Road Improvement Fund408 YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 REVENUE Property taxes 352,326$ 357,831$ 219,270$ 438,539$ 292,336$ 166,504$ 120,500$ 250,633$ 36,300$ Intergovernmental -$ -$ 44,681$ -$ -$ -$ -$ -$ -$ Special assessments 693$ -$ -$ -$ -$ -$ -$ -$ -$ Investment Income 23,740$ 16,749$ -$ -$ 18,445$ 12,498$ 15,184$ 17,219$ 5,759$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers In -$ -$ 80,000$ 80,000$ -$ -$ -$ -$ -$ TOTAL REVENUES376,759$ 374,580$ 343,951$ 518,539$ 310,781$ 179,002$ 135,684$ 267,852$ 42,060$ EXPENDITURES Capital Outlay 15,174$ 355,305$ 650,651$ 845,000$ 707,200$ -$ -$ 1,031,815$ -$ Miscellaneous 72,644$ 70,925$ 82,107$ 70,000$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES87,818$ 426,230$ 732,757$ 915,000$ 707,200$ -$ -$ 1,031,815$ -$ Prior Period Adj (241,745)$ (60,140)$ NET REVENUE OVER (UNDER) EXPENSE 47,196$ (111,790)$ (388,806)$ (396,461)$ (396,419)$ 179,002$ 135,684$ (763,963)$ 42,060$ YE Fund Balance 1,667,903$ 1,556,112$ 1,207,472$ 1,159,651$ 833,233$ 1,012,235$ 1,147,919$ 383,955$ 426,015$ Fund 408 - OPTION II No borrowing and No Change in Tax RateActual Budget Projected DRAFT 37 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes FUND 401 - GENERAL CAPITAL FUND R 401-31000 Washington City. Tax Settlement - - 100,000 - 141,860 41,860 Based on FMP Option II Proposal R 401-31951 Special Assessments Principal 77 - - - - - R 401-31952 SA Penalties & Interest 34 - - 35 - - R 401-33422 Other State Grants & Aids 37,874 - - - 240,625 240,625 Bliss Addition Stormwater Grant with CMSCWSD R 401-33640 Other Grants 37,000 - - - - - R 401-36100 Special Assessments 35 - - 50,000 - - R 401-36210 Interest Income 12,751 11,020 500 - 4,500 4,000 R 401-36250 Refunds & reimbursements - - - - - R 401-36230 Donations 21,500 - - 6,089 - - R 401-39101 Sales of General Fixed Assets - - - - - - R 401-39310 Bond proceeds - - - - - R 401-39200 Interfund Operating Transfer 550,602 30,000 200,000 200,000 - (200,000) TOTAL FUND 401 REVENUE 659,873 41,020 300,500 256,124 386,985 86,485 FUND 401 EXPENSES E 401-41000-520 Administration Capital to Bldgs - 3,236 - - - - E 401-41000-530 Administration Capital - 3,293 250,000 18,815 319,280 69,280 E 401-42200-520 Fire Capital to Bldgs - - - - - - E 401-42200-530 Fire Capital - - 75,000 141,873 - (75,000) E 401-43000-520 Public Works Capital to Bldgs - - - - - - E 401-43000-530 Public Works Capital - 70,977 10,000 - - (10,000) E 401-43100-530 Streets and Roads (Stormwater)- - - - 286,000 286,000 E 401-45000-520 Park Capital to Buildings - - - - - - E 401-45000-530 Park Capital - - - - - - E 401-45180-520 Community Center Building Impr - - 15,000 - 52,000 37,000 E 401-45180-530 Community Center Capital - - - - - - E 401-47000-601 Bond Principal - - - - - E 401-47000-611 Bond Interest - - - - - E 401-48000-101 Regular Wages & Salaries - - - - - - Discontinued E 401-48000-303 Engineering Fees 104,822 (150) - - - - E 401-48000-308 Other Professional Services - - - 6,800 - - E 401-48000-312 Planning Services - - - 7,486 - - E 401-48000-435 Misc. Expense 5,000 - - - - - E 401-48000-438 Misc. Contractual - - - - - - E 401-48000-520 Capital Improvements to Bldgs.35,045 30,995 - - - - E 401-48000-530 Capital Imp Other Than Bldgs.29,314 168,065 47,000 166,575 - (47,000) E 401-48000-540 Heavy Machinery Capital - - - - - - E 401-48000-550 Motor Vehicles Capital - - - - - - 2022 Draft City of Scandia Line-Item Budget Option II- No Borrowing - Presented 9-1-2021 DRAFT 38 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option II- No Borrowing - Presented 9-1-2021 E 401-48000-560 Furniture and Fixtures - - - 233 - - E 401-48000-570 Office Equipment - - - - - - E 401-48000-720 Operating Transfers - 17,700 10,000 - - (10,000) $10k loan to Big Marine Sewer at 2% Interest for cashflow E 401-48500-303 Engineering Fees - - - - - - TOTAL FUND 401 EXPENDITURES 174,180 294,115 407,000 341,782 657,280 250,280 NET REVENUE OVER EXPENDITURES 485,693 (253,095) (106,500) (85,658) (270,295) FUND 404 PARK CAPITAL FUND R 404-31000 Washington City. Tax Settlement - 28,137 10,000 5,000 20,000 10,000 R 404-33422 Other State Grants & Aids 4,300 9,380 10,585 857 104,000 93,415 2022 Grant for Community Center Playground/Last Yr Lilleskogen Rest. R 404-33640 Other Grants 5,000 - - - - - R 404-34730 Ballfield Ad Revenue 1,650 - 1,600 - (1,600) moving Ad revenue to Gen Fund for park maintenance R 404-34780 Park Dedication Fees 3,000 - 6,000 3,000 3,000 (3,000) R 404-36210 Interest Income 2,600 1,614 - - 1,300 1,300 R 404-36230 Donations 1,595 802 - - - - R 404-36260 Sale of Equipment - - - - - - R 404-39101 Sales of General Fixed Assets 140,000 - - - - - R 404-39203 Transfer from Other Funds - - - - - - TOTAL 404 FUND REVENUE 158,145 39,933 28,185 8,857 128,300 100,115 E 404-48000-101 Regular Wages & Salaries 1,200 3,000 - - - - Labor expenses must go through General Fund E 404-48000-104 Temporary Employee Wages - - - - - - " E 404-48000-121 PERA Coord. Employer Contribu.90 100 - - - - " E 404-48000-122 FICA Employer Contribution 92 100 - - - - " E 404-48000-126 MEDICARE Employer Contribution - - - - - - " E 404-48000-210 Operating Supplies - 843 - - - - Operating Expenses have been moved to the General Fund for Ballfield E 404-48000-302 Surveying - 2,100 - - - - " E 404-48000-303 Engineering Fees - - - - - - " E 404-48000-304 Legal Services - - - - - - " E 404-48000-308 Other Professional Services - 1,208 - - - - " E 404-48000-312 Planning Services - - - - - - " E 404-48000-381 Utilities-Electric & Gas 223 375 - - - - " E 404-48000-384 Refuse/Garbage Disposal 867 937 - - - - " E 404-48000-510 Capital Outlay-Land - - - - - - E 404-48000-512 Easement Acquisition - - - - - - E 404-48000-520 Capital Improvements to Bldgs.1,137 - - - 10,400 10,400 Last Yr of wetland restoration in Lilleskogen E 404-48000-530 Capital Impr Other Than Bldgs.21,513 26,080 40,585 1,757 219,008 178,423 Community Center Playground/ Lillleskogen Park Shelter E 404-48000-560 Furniture and Fixtures - - - - - - DRAFT 39 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option II- No Borrowing - Presented 9-1-2021 E 404-48000-710 Residual Equity Transfers 100,000 - - - - - E 404-48000-720 Operating Transfers 3,000 - 1,440 - - (1,440) TOTAL FUND 404 EXPENDITURES 128,122 34,743 42,025 1,757 229,408 187,383 NET REVENUE OVER EXPENDITURES 30,023 5,190 (13,840) 7,100 (101,108) FUND 406 EQUIPMENT CAPITAL FUND R 406-31000 Washington City. Tax Settlement 27,894 28,137 130,000 65,000 87,800 (42,200) R 406-36210 Interest Income 4,376 1,887 1,000 - 1,015 15 R 406-36230 Donations - - - - - - R 406-36250 Misc. Refund - - - - - - R 406-36260 Sale of Equipment 500 13,500 7,000 - 1,200 (5,800) R 406-39200 Interfund Operating Transfer - - - - - - R 406-39350 Certificate of Indebtedness - - - - - - TOTAL 406 FUND REVENUE 32,770 43,524 138,000 65,000 90,015 (47,985) E 406-48500-304 Legal Services - - - - - - E 406-48500-319 Other Services - - - - - - E 406-48500-340 Advertising - - - - - - E 406-48500-540 Heavy Machinery Capital 32,455 93,498 - - 260,000 260,000 Purchase of Road Tractor for mowing shoulders and its attachments E 406-48500-550 Motor Vehicles Capital 43,506 - 52,500 11,224 - (52,500) E 406-48500-560 Furniture and Fixtures - - - - - - E 406-48500-570 Office Equipment - - - - - - E 406-48500-720 Operating Transfers - - - - - - TOTAL FUND 406 EXPENDITURES 75,961 93,498 52,500 11,224 260,000 207,500 NET REVENUE OVER EXPENDITURES (43,192) (49,974) 85,500 53,776 (169,985) DRAFT 40 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option II- No Borrowing - Presented 9-1-2021 FUND 408 LOCAL ROAD IMPROVEMENT FUND R 408-31000 Washington City. Tax Settlement 352,326 357,831 438,539 219,270 292,336 (146,203) 2023-2024 Cash will be low around 50k, 2025-2026 apx $280k R 408-33422 Other State Grants & Aids - - - 44,681 - - HF 10 Pmnibus Trasport Funding from State of Minnesota 1 time road aid R 408-34304 Reimbursement for Services - - - - - - R 408-36100 Special Assessments 693 - - - - - R 408-36210 Interest Income 23,740 16,749 - - 18,445 18,445 R 408-39203 Transfer from Other Funds - - 80,000 80,000 - (80,000) R 408-39310 Proceeds-Gen Obligation Bond - - - - - - R 408-36250 Misc. Refund - - - - - - TOTAL 408 FUND REVENUE 376,759 374,580 518,539 343,951 310,781 (207,758) E 408-43100-303 Engineering Fees 72,644 70,925 - 82,107 - - E 408-43100-530 Capital Impr Other Than Bldgs.15,174 355,305 845,000 650,651 707,200 (137,800) Last Road Project funding for 5-6 years to rebuild funds for road. E 408-43100-720 Operating Transfers - - - - - - Other levies could be lowered to continue this funding program. TOTAL FUND 408 EXPENDITURES 87,818 426,230 845,000 732,757 707,200 208,000 NET REVENUE OVER EXPENDITURES 288,942 (51,650) (326,461) (388,807) (396,419) DRAFT 41 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Item 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code #Capital Project Name First Year Costs Budget Budget Projected 401-42200-520 1 2nd Fire Station 2025 180,000 - - - - 210,575 - - - - - - 401-45180-520 2 Annex Roof Replacement 2021 18,000 18,000 - - - - - - - - - - 401-41000-520 3 Arts & Heritage Center Amphitheater 2023 30,000 - - 32,448 - - - - - - - - 401-42200-520 4 Back-up Generator for Fire Hall 2021 5,000 5,000 - - - - - - - - - - 401-43100-530 5 Bliss Additions Stormwater Intercepter 2023 110,000 - - 118,976 - - - - - - - - 401-43100-530 6 Bliss Additions Stormwater plan 2022 275,000 - 286,000 - - - - - - - - - 401-43100-530 7 Bliss Additions Stormwater plan 2023 275,000 - - 297,440 - - - - - - - - 401-43100-530 8 Bliss Additions Stormwater plan 2025 35,000 - - - - 40,945 - - - - - - 401-41000-530 9 Broadband Expansion 2021 250,000 250,000 - - - - - - - - - - 401-41000-530 10 Broadband Expansion 2022 307,000 - 319,280 - - - - - - - - - 401-41000-530 11 Broadband Expansion 2023 307,000 - - 332,051 - - - - - - - - 401-41000-530 12 Broadband Expansion 2024 250,000 - - - 281,216 - - - - - - - 401-43000-520 13 Cold Storage Building 2025 70,000 - - - - 81,890 - - - - - - 401-45180-520 14 Community Center Front Door Replacement 2022 20,000 - 20,800 - - - - - - - - - 401-45180-520 15 Community Center HVAC Replacement 2022 30,000 - 31,200 - - - - - - - - - 401-45180-530 16 Community Center Park Survey 2021 6,800 6,800 - - - - - - - - - - 401-45180-520 17 Community Center Upgrade Renovations 2028 600,000 - - - - - - - 789,559 - - - 401-45180-520 18 Community Center Door Locks & ADA 2021 15,000 15,000 - - - - - - - - - - 401-42200-530 19 Defibulator Replacement FD 2021 36,100 36,100 - - - - - - - - - - 401-41000-530 20 Development Code Update 2021 30,000 30,000 - - - - - - - - - - 401-42200-520 21 Exhaust removal system 2024 48,000 - - - 53,993 - - - - - - - 401-42200-520 22 FD/PW Bldg Roof Replacement 2021 119,000 119,000 - - - - - - - - - - 401-41000-530 23 Financial Mgmt Plan 2021 15,900 15,900 - - - - - - - - - - 401-42200-530 24 Fire Department Radio Replacement 2021 95,800 95,800 - - - - - - - - - - 401-42200-520 25 Fire Station HVAC Replacement 0 - - - - - - - - - - - - 401-43000-530 26 Radio Replacement 2021 10,000 10,000 - - - - - - - - - - 401-42200-530 27 Thermo Cameras 2027 8,000 - - - - - - 10,123 - - - - 401-42200-530 28 UTV/Trailer 2027 28,000 - - - - - - 35,429 - - - - 401-42200-530 29 Warning Sirens 2024 7,500 - - - 8,436 - - - - - - - 30 CIP placeholder 2028 75,000 - - - - - - - - 102,643 106,748 111,018 31 Total Capital Projects 3,257,100 601,600 657,280 780,915 343,646 333,410 - 45,551 789,559 102,643 106,748 111,018 Draft Capital Improvement Plan - Option II - No Borrowing - Proposed 9/1/2021 Project Fund 401 - General Capital Fund Proceeding with Option II will require the City to be highly selective in its project funding. This senerio provides funding for the projects in Fund 401 at the expense of major road projects and equipment purchases. It is likely that if this is the path the City Council wishes to go down, further refinement of this Draft Capital Improvment Plan will be very important. DRAFT 42 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Multiple 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Capital Project Name First Year Costs Budget Budget Projected 404-48000-530 1 Playground Equipment - Community Center Park 2022 200,000 - 208,000 - - - - - - - - - 404-48000-520 2 Pleasure Rink Expansion 2027 10,000 - - - - - - 12,653 - - - - 404-48000-520 3 Replacement of the boards at the the rink 2026 50,000 - - - - - 60,833 - - - - - 404-48000-520 4 Lilleskogen Park Picnic Shelter 2022 10,000 - 10,400 - - - - - - - - - 404-48000-530 5 Playground Equipment - Erickson ballfield 2025 50,000 - - - - 58,493 - - - - - - 404-48000-530 6 Orwell Park Sign 2023 40,000 - - 43,264 - - - - - - - - 404-48000-530 7 Cycling & Trails 2025 30,000 - - - - 35,096 - - - - - - 404-48000-530 8 Nature park trails 2021 10,000 10,000 - - - - - - - - - - 404-48000-530 9 Settlers Monument Improvements 2021 5,000 5,000 - - - - - - - - - - 404-48000-530 10 Lilleskogen Praire/Wetland Restoration Project 2022 10,585 - 11,008 - - - - - - - - - 404-48000-530 11 Lilleskogen Park Park Signage 2021 10,000 10,000 - - - - - - - - - - 404-48000-530 12 Lilleskogen Praire/Wetland Restoration Project 2021 10,585 10,585 - - - - - - - - - - 404-48000-530 13 Lilleskogen Praire/Wetland Restoration Project 2026 10,000 - - - - - 12,167 - - - - - 404-48000-530 14 Park Planning 2021 5,000 5,000 - - - - - - - - - - 404-48000-520 15 Replacement ballfield for South Field 2024 20,000 - - - 22,497 - - - - - - - 16 CIP placeholder 2027 50,000 - - - - - - 65,797 68,428 71,166 74,012 17 Total Capital Projects 521,170 40,585 229,408 43,264 22,497 93,589 72,999 12,653 65,797 68,428 71,166 74,012 CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Item Multiple 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code #Capital Project Name First Year Costs Budget Budget Projected 406-48500-540 1 Bolins Lawnmower 2021 9,000 9,000 - - - - - - - - - - 406-48500-550 2 Pickup w/Plow Replacement 2011 Ford F250 (103-11) 2021 43,500 43,500 - - - - - - - - - - 406-48500-550 3 Grass Rig 5175 Replacement 0 60,000 - - - - - - - - - - - 406-48500-550 4 Fire Boat 0 25,000 - - - - - - - - - - - 406-48500-540 5 1999 JD-6410 Tractor Replacement (302-99) 2022 250,000 - 260,000 - - - - - - - - - 406-48500-540 6 Skid Loader and Trailer 0 40,000 - - - - - - - - - - - 406-48500-540 7 Tanker 5178 Replacement 2023 250,000 - - 270,400 - - - - - - - - 406-48500-540 8 2011 Mack Dump Truck/Plow Replacement (203-11) 2027 225,000 - - - - - - 284,697 - - - - 406-48500-550 9 One-Ton F-550 Work Truck 0 56,000 - - - - - - - - - - - 406-48500-540 10 Kubota F3990 Tractor Mower w/Broom & Blower (303-09) 0 45,000 - - - - - - - - - - - 406-48500-550 11 Asphalt Patching Equipment Trailer (312) 0 15,000 - - - - - - - - - - - 406-48500-540 12 Western Star Dump Truck/ Plow (Replace 201-17) 2029 200,000 - - - - - - - - 273,714 - - 13 Total Capital Projects 1,218,500 52,500 260,000 270,400 - - - 284,697 - 273,714 - - Deferred Removed - Cost to be covered through 101 General Fund *To maintain a 0% Tax Rate Change, the City must space purchases every few years until cash can accumulate for a purchase without barrowing. This also reduces the fund's capacity for supporting small vehicle and equipment purchases. Draft Capital Improvement Plan - Option II - No Borrowing - Proposed 9/1/2021 Project Project FUND 406 Capital Replacement* Fund 404 Park Capital DRAFT 43 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Item 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code #Capital Project Name First Year Costs Budget Budget Projected 408-43100-530 1 2021 Local Road Improvement Project 2021 70,000 70,000 - - - - - - - - - - 408-43100-530 2 2021 Local Road Improvement Project 2021 845,000 845,000 - - - - - - - - - - 408-43100-530 3 2022 Local Road Improvement Project 2022 680,000 - 707,200 - - - - - - - - - 408-43100-530 4 2023 Seal Coating Project 0 183,000 - - - - - - - - - - - 408-43100-530 5 2023 Seal boring 0 20,000 - - - - - - - - - - - 408-43100-530 6 2023 Local Road Improvement Project 0 665,000 - - - - - - - - - - - 408-43100-530 7 2024 Local Road Improvement Project 0 655,000 - - - - - - - - - - - 408-43100-530 8 2025 Seal Coating Project 2025 252,000 - - - - 294,804 - - - - - - 408-43100-530 9 2025 Local Road Improvement Project 2025 630,000 - - - - 737,011 - - - - - - 408-43100-530 10 2026 Seal boring 0 20,000 - - - - - - - - - - - 408-43100-530 11 2026 Seal Coating Project 0 335,000 - - - - - - - - - - - 408-43100-530 12 2026 street reconstruction 0 760,000 - - - - - - - - - - - 408-43100-530 13 2027 street reconstruction 0 770,000 - - - - - - - - - - - 408-43100-530 14 2027 seal coating and boring 0 98,000 - - - - - - - - - - - 408-43100-530 15 2028 street reconstruction 0 790,000 - - - - - - - - - - - 408-43100-530 16 2029 street reconstruction 2029 770,000 - - - - - - - - 1,053,798 - - 408-43100-530 17 2029 seal coating and boring 2029 20,000 - - - - - - - - 27,371 - - 18 Total Capital Projects 7,563,000 915,000 707,200 - - 1,031,815 - - - 1,081,170 - - Draft Capital Improvement Plan - Option II - Proposed 9/1/2021 Project Fund 408 - Local Road Improvement Fund DRAFT 44 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 General Capital Fund Property taxes -$ -$ -$ 100,000$ 239,351$ 200,000$ 150,000$ 85,000$ 85,000$ Debt service levy -$ -$ -$ -$ -$ -$ -$ 96,750$ 96,750$ Intergovermental 74,874$ -$ -$ -$ 240,625$ 240,625$ -$ -$ -$ Special assessments 146$ -$ 50,035$ -$ 510$ 520$ 530$ 541$ 552$ Investment Income 12,751$ 11,020$ -$ 500$ 4,500$ 2,300$ 6,622$ 17,076$ 14,912$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue 21,500$ -$ 6,089$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ 1,100,000$ -$ -$ Transfers In 550,602$ 30,000$ 200,000$ 200,000$ -$ -$ -$ -$ -$ TOTAL REVENUES 659,873$ 41,020$ 256,124$ 300,500$ 484,986$ 443,445$ 1,257,152$ 199,367$ 197,214$ Capital Outlay 64,359$ 276,565$ 327,496$ 397,000$ 657,280$ 705,203$ 560,182$ 251,520$ -$ Miscellaneous 109,822$ (150)$ 14,286$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ 92,143$ 92,143$ Transfer Out -$ 17,700$ -$ 10,000$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 174,180$ 294,115$ 341,782$ 407,000$ 657,280$ 705,203$ 560,182$ 343,663$ 92,143$ Prior Period Adj NET REVENUE OVER (UNDER) EXPENSE 485,693$ (253,095)$ (85,658)$ (106,500)$ (172,294)$ (261,758)$ 696,970$ (144,295)$ 105,071$ YE Fund Balance 1,046,994$ 971,989$ 1,037,612$ 785,489$ 703,196$ 441,437$ 1,138,407$ 994,112$ 1,099,183$ Fund 401 - OPTION IIIA Borrowing and a Change in Tax Rate401 REVENUE EXPENDITURES ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate Actual Budget Projected DRAFT 45 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Fund 401 - OPTION IIIA Borrowing and a Change in Tax Rate401 ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate Actual Budget Projected Property taxes -$ 28,137$ 5,000$ 10,000$ 20,000$ 40,000$ 60,000$ 70,000$ 70,000$ Intergovernmental -$ -$ -$ -$ 104,000$ -$ -$ -$ -$ Charges for services 1,650$ -$ -$ 1,600$ -$ -$ -$ -$ -$ Investment Income 2,600$ 1,614$ -$ -$ 1,200$ 1,100$ 900$ 800$ 850$ Sale of capital assets -$ -$ -$ -$ -$ -$ -$ -$ -$ Park Dedication Fees 3,000$ -$ 3,000$ 6,000$ 3,000$ 3,000$ 3,000$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue 1,595$ 802$ -$ -$ -$ -$ -$ -$ -$ Bond Proceeds 140,000$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers In -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 148,845$ 30,553$ 8,000$ 17,600$ 128,200$ 44,100$ 63,900$ 70,800$ 70,850$ Capital Outlay 22,650$ 26,080$ 1,757$ 40,585$ 219,008$ 43,264$ 67,492$ 101,778$ 36,500$ Miscellaneous 2,472$ 8,663$ -$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 103,000$ -$ -$ -$ (1,440)$ -$ -$ -$ -$ TOTAL EXPENDITURES 128,122$ 34,743$ 1,757$ 40,585$ 217,568$ 43,264$ 67,492$ 101,778$ 36,500$ Prior Period Adj NET REVENUE OVER (UNDER) EXPENSE 20,723$ (4,190)$ 6,243$ (22,985)$ (89,368)$ 836$ (3,592)$ (30,978)$ 34,350$ YE Fund Balance 151,637$ 150,499$ 157,599$ 139,539$ 47,290$ 48,126$ 44,534$ 13,557$ 47,907$ Fund 404 - OPTION IIIA Borrowing and a Change in Tax Rate404Park Improvement Fund EXPENDITURES REVENUE DRAFT 46 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Fund 401 - OPTION IIIA Borrowing and a Change in Tax Rate401 ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate Actual Budget Projected YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Property taxes 27,894$ 28,137$ 65,000$ 130,000$ 30,000$ 50,000$ 75,000$ 115,000$ 100,000$ Debt Service Levy -$ -$ -$ -$ -$ -$ 95,268$ 95,268$ 95,268$ Intergovernmental -$ -$ -$ -$ -$ -$ -$ -$ -$ Sale of capital assets 500$ 13,500$ -$ 7,000$ -$ 35,000$ -$ -$ -$ Investment Income 4,376$ 1,887$ -$ 1,000$ 1,015$ 1,030$ 1,045$ 1,061$ 1,077$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Park Dedication Fees -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Proceeds -$ -$ -$ -$ -$ 815,000$ -$ -$ -$ Transfers In -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 32,770$ 43,524$ 65,000$ 138,000$ 31,015$ 901,030$ 171,313$ 211,329$ 196,345$ EXPENDITURES Capital Outlay 75,961$ 93,498$ 11,224$ 52,500$ 260,000$ 666,266$ 112,486$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ 90,731$ 90,731$ 90,731$ Transfer Out -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 75,961$ 93,498$ 11,224$ 52,500$ 260,000$ 666,266$ 203,218$ 90,731$ 90,731$ Prior Period Adj 1,195$ NET REVENUE OVER (UNDER) EXPENSE (43,192)$ (48,779)$ 53,776$ 85,500$ (228,985)$ 234,764$ (31,905)$ 120,598$ 105,614$ YE Fund Balance 223,786$ 181,507$ 237,259$ 267,007$ 39,998$ 274,762$ 242,858$ 363,455$ 469,069$ Fund 406 - OPTION IIIA Borrowing and a Change in Tax RateActual 406 Budget Projected REVENUE Capital Equipment Fund DRAFT 47 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Fund 401 - OPTION IIIA Borrowing and a Change in Tax Rate401 ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate Actual Budget Projected YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Property taxes 352,326$ 357,831$ 219,270$ 438,539$ 350,000$ 350,000$ 400,000$ 300,000$ 200,000$ Debt Service levy -$ -$ -$ -$ -$ -$ 65,087$ 133,252$ 221,207$ Intergovernmental -$ -$ 44,681$ -$ -$ -$ -$ -$ -$ Special assessments 693$ -$ -$ -$ 19,613$ 14,549$ 5,935$ 13,048$ 14,610$ Investment Income 23,740$ 16,749$ -$ -$ -$ -$ -$ -$ -$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ 740,000$ 775,000$ 1,000,000$ Transfers In -$ -$ 80,000$ 80,000$ -$ -$ -$ -$ -$ 376,759$ 374,580$ 343,951$ 518,539$ 369,613$ 364,549$ 1,211,021$ 1,221,300$ 1,435,816$ Capital Outlay 15,174$ 355,305$ 650,651$ 845,000$ 707,200$ 938,829$ 736,786$ 1,055,212$ 1,332,235$ Miscellaneous 72,644$ 70,925$ 82,107$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ 61,987$ 126,906$ Transfer Out -$ -$ -$ -$ -$ -$ -$ -$ -$ 87,818$ 426,230$ 732,757$ 845,000$ 707,200$ 938,829$ 736,786$ 1,117,200$ 1,459,141$ Prior Period Adj NET REVENUE OVER (UNDER) EXPENSE 288,942$ (51,650)$ (388,807)$ (326,461)$ (337,587)$ (574,280)$ 474,235$ 104,100$ (23,325)$ YE Fund Balance 1,667,903$ 1,633,974$ 1,207,472$ 1,166,587$ 969,925$ 395,645$ 869,881$ 973,981$ 950,656$ Fund 408 - OPTION IIIA Borrowing and a Change in Tax Rate Local Road Improv. Fund EXPENDITURES TOTAL REVENUES TOTAL EXPENDITURES REVENUE Actual Budget Projected 408 DRAFT 48 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes FUND 401 - GENERAL CAPITAL FUND FUND 401 REVENUE R 401-31000 Washington City. Tax Settlement - - - 100,000 - 239,351 139,351 Based on FMP Option III Original Proposal R 401-31951 Special Assessments Principal - 77 - - - - - R 401-31952 SA Penalties & Interest - 34 - - 35 - - R 401-33422 Other State Grants & Aids 27,867 37,874 - - - 240,625 240,625 Bliss Addition Stormwater Grant with State & CMSCWSD R 401-33640 Other Grants 5,188 37,000 - - - - - R 401-36100 Special Assessments - 35 - - 50,000 - - R 401-36210 Interest Income 4,837 12,751 11,020 500 - 4,500 4,000 R 401-36250 Refunds & reimbursements - - - - - - R 401-36230 Donations 7,493 21,500 - - 6,089 - - R 401-39101 Sales of General Fixed Assets - - - - - - - R 401-39310 Bond proceeds - - - - - - R 401-39200 Interfund Operating Transfer 403,500 550,602 30,000 200,000 200,000 - (200,000) 448,884 659,873 41,020 300,500 256,124 484,476 183,976 E 401-41000-520 Administration Capital to Bldgs - - 3,236 - - - - E 401-41000-530 Administration Capital - - 3,293 250,000 18,815 319,280 69,280 2022 Broadband Expansion E 401-42200-520 Fire Capital to Bldgs - - - - - - - E 401-42200-530 Fire Capital - - - 75,000 141,873 - (75,000) E 401-43000-520 Public Works Capital to Bldgs - - - - - - - E 401-43000-530 Public Works Capital - - 70,977 10,000 - - (10,000) E 401-43100-530 Streets and Roads - - - - - - - E 401-45000-520 Park Capital to Buildings - - - - - - - E 401-45000-530 Park Capital - - - - - - - E 401-45180-520 Community Center Building Impr - - - 15,000 - 52,000 37,000 Community Center Improvements E 401-45180-530 Community Center Capital - - - - - - - E 401-47000-601 Bond Principal - - - - - - E 401-47000-611 Bond Interest - - - - - - E 401-48000-101 Regular Wages & Salaries - - - - - - - Discontinued E 401-48000-303 Engineering Fees 20,206 104,822 (150) - - - - E 401-48000-308 Other Professional Services - - - - 6,800 - - E 401-48000-312 Planning Services - - - - 7,486 - - E 401-48000-435 Misc. Expense - 5,000 - - - - - E 401-48000-438 Misc. Contractual 9,350 - - - - - - E 401-48000-520 Capital Improvements to Bldgs.89,350 35,045 30,995 - - - - E 401-48000-530 Capital Imp Other Than Bldgs.5,785 29,314 168,065 47,000 166,575 286,000 239,000 Bliss Stormwater E 401-48000-540 Heavy Machinery Capital - - - - - - - E 401-48000-550 Motor Vehicles Capital - - - - - - - 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP TOTAL FUND 401 REVENUE FUND 401 EXPENSES DRAFT 49 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP E 401-48000-560 Furniture and Fixtures - - - - 233 - - E 401-48000-570 Office Equipment - - - - - - - E 401-48000-720 Operating Transfers 100,000 - 17,700 10,000 - - (10,000) E 401-48500-303 Engineering Fees - - - - - - - 224,691 174,180 294,115 407,000 341,782 657,280 250,280 224,193 485,693 (253,095) (106,500) (85,658) (172,804) FUND 404 PARK CAPITAL FUND R 404-31000 Washington City. Tax Settlement - - 28,137 10,000 5,000 20,000 10,000 R 404-33422 Other State Grants & Aids - 4,300 9,380 10,585 857 104,000 93,415 2022 Grant for Community Center Playground/Last Yr Lilleskogen Rest. R 404-33640 Other Grants - 5,000 - - - - - R 404-34730 Ballfield Ad Revenue 1,650 1,650 - 1,600 - (1,600) moving Ad revenue to Gen Fund for park maintenance R 404-34780 Park Dedication Fees 12,000 3,000 - 6,000 3,000 3,000 (3,000) R 404-36210 Interest Income 853 2,600 1,614 - - 1,200 1,200 R 404-36230 Donations 1,269 1,595 802 - - - - R 404-36260 Sale of Equipment - - - - - - - R 404-39101 Sales of General Fixed Assets - 140,000 - - - - - R 404-39203 Transfer from Other Funds 100,000 - - - - - - 115,772 158,145 39,933 28,185 8,857 128,200 100,015 E 404-48000-101 Regular Wages & Salaries - 1,200 3,000 - - - - Labor expenses must go through General Fund E 404-48000-104 Temporary Employee Wages - - - - - - - " E 404-48000-121 PERA Coord. Employer Contribu.- 90 100 - - - - " E 404-48000-122 FICA Employer Contribution - 92 100 - - - - " E 404-48000-126 MEDICARE Employer Contribution - - - - - - - " E 404-48000-210 Operating Supplies 181 - 843 - - - - Operating Expenses have been moved to the General Fund for Ballfield E 404-48000-302 Surveying - - 2,100 - - - - " E 404-48000-303 Engineering Fees - - - - - - - " E 404-48000-304 Legal Services - - - - - - - " E 404-48000-308 Other Professional Services - - 1,208 - - - - " E 404-48000-312 Planning Services - - - - - - - " E 404-48000-381 Utilities-Electric & Gas 466 223 375 - - - - " E 404-48000-384 Refuse/Garbage Disposal 765 867 937 - - - - " E 404-48000-510 Capital Outlay-Land - - - - - - - E 404-48000-512 Easement Acquisition - - - - - - - E 404-48000-520 Capital Improvements to Bldgs.- 1,137 - - - - - E 404-48000-530 Capital Impr Other Than Bldgs.- 21,513 26,080 40,585 1,757 219,008 178,423 Community Center Playground/ Lillleskogen Park Restoration E 404-48000-560 Furniture and Fixtures - - - - - - - FUND 404 Revenues FUND 404 Expenses NET REVENUE OVER EXPENDITURES TOTAL FUND 401 EXPENDITURES TOTAL 404 FUND REVENUE DRAFT 50 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP E 404-48000-710 Residual Equity Transfers - 100,000 - - - - - E 404-48000-720 Operating Transfers - 3,000 - 1,440 - 1,440 - 1,412 128,122 34,743 42,025 1,757 220,448 178,423 114,360 30,023 5,190 (13,840) 7,100 (92,248) FUND 406 EQUIPMENT CAPITAL FUND R 406-31000 Washington City. Tax Settlement 30,000 27,894 28,137 130,000 65,000 30,000 (100,000) R 406-36210 Interest Income 3,212 4,376 1,887 1,000 - 1,015 15 R 406-36230 Donations 9,540 - - - - - - R 406-36250 Misc. Refund - - - - - - - R 406-36260 Sale of Equipment 14,300 500 13,500 7,000 - - (7,000) R 406-39200 Interfund Operating Transfer - - - - - - - R 406-39350 Certificate of Indebtedness - - - - - - - 57,052 32,770 43,524 138,000 65,000 31,015 (106,985) E 406-48500-304 Legal Services - - - - - - - E 406-48500-319 Other Services 400 - - - - - - E 406-48500-340 Advertising - - - - - - - E 406-48500-540 Heavy Machinery Capital 140,658 32,455 93,498 - - 260,000 260,000 Purchase of Road Tractor for mowing shoulders and its attachments E 406-48500-550 Motor Vehicles Capital 116,819 43,506 - 52,500 11,224 - (52,500) E 406-48500-560 Furniture and Fixtures - - - - - - - E 406-48500-570 Office Equipment - - - - - - - E 406-48500-720 Operating Transfers - - - - - - - 257,877 75,961 93,498 52,500 11,224 260,000 207,500 (200,826) (43,192) (49,974) 85,500 53,776 (228,985) FUND 408 LOCAL ROAD IMPROVEMENT FUND R 408-31000 Washington City. Tax Settlement 725,050 352,326 357,831 438,539 219,270 350,000 (88,539) 2023-2024 Cash will be low around 50k, 2025-2026 apx $280k R 408-33422 Other State Grants & Aids - - - - 44,681 - - HF 10 Pmnibus Trasport Funding from State of Minnesota 1 time road aid R 408-34304 Reimbursement for Services - - - - - - - R 408-36100 Special Assessments - 693 - - - - - R 408-36210 Interest Income 12,708 23,740 16,749 - - 19,613 19,613 R 408-39203 Transfer from Other Funds - - 80,000 80,000 - (80,000) R 408-39310 Proceeds-Gen Obligation Bond 3,842,638 - - - - - - R 408-36250 Misc. Refund - - - - - - - 4,580,396 376,759 374,580 518,539 343,951 369,613 (148,926) FUND 406 Revenues TOTAL FUND 404 EXPENDITURES NET REVENUE OVER EXPENDITURES TOTAL 406 FUND REVENUE FUND 406 Expenses FUND 408 Revenues FUND 408 Expenses TOTAL FUND 406 EXPENDITURES NET REVENUE OVER EXPENDITURES TOTAL 408 FUND REVENUE DRAFT 51 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP E 408-43100-303 Engineering Fees 420,212 72,644 70,925 - 82,107 - - E 408-43100-530 Capital Impr Other Than Bldgs.4,252,062 15,174 355,305 845,000 650,651 707,200 (137,800) Last Road Project funding for 5-6 years to rebuild funds for road. E 408-43100-720 Operating Transfers - - - - - - - Other levies could be lowered to continue this funding program. 4,672,273 87,818 426,230 845,000 732,757 707,200 208,000 (91,877) 288,942 (51,650) (326,461) (388,807) (337,587) TOTAL FUND 408 EXPENDITURES NET REVENUE OVER EXPENDITURES DRAFT 52 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Capital Project Name First Year Costs Budget Budget Projected 401-42200-520 1 2nd Fire Station 2025 180,000 - - - - 210,575 - - - - - - 401-45180-520 2 Annex Roof Replacement 2021 18,000 18,000 - - - - - - - - - - 401-41000-520 3 Arts & Heritage Center Amphitheater 2023 30,000 - - 32,448 - - - - - - - - 401-42200-520 4 Back-up Generator for Fire Hall 2021 20,000 20,000 - - - - - - - - - - 401-48000-435 5 Bliss Additions Stormwater plan 2022 275,000 - 286,000 - - - - - - - - - 401-48000-435 6 Bliss Additions Stormwater plan 2023 275,000 - - 297,440 - - - - - - - - 401-48000-435 7 Bliss Additions Stormwater Interceptor to Wetland 2024 110,000 - - - 123,735 - - - - - - - 401-48000-435 8 Bliss Additions Stormwater plan 2025 35,000 - - - - 40,945 - - - - - - 401-41000-530 9 Broadband Expansion 2021 250,000 250,000 - - - - - - - - - - 401-41000-530 10 Broadband Expansion 2022 307,000 - 319,280 - - - - - - - - - 401-41000-530 11 Broadband Expansion 2023 307,000 - - 332,051 - - - - - - - - 401-41000-530 12 Broadband Expansion 2024 250,000 - - - 281,216 - - - - - - - 401-43000-520 13 Cold Storage Building 2024 70,000 - - - 78,740 - - - - - - - 401-45180-520 14 Community Center Flooring & Paint 2023 40,000 - - 43,264 - - - - - - - - 401-45180-520 15 Community Center Door Locks & ADA 2021 15,000 15,000 - - - - - - - - - - 401-45180-520 16 Community Center Front Door 2022 20,000 - 20,800 - - - - - - - - - 401-45180-520 17 Community Center HVAC Replacement 2022 30,000 - 31,200 - - - - - - - - - 401-45180-530 18 Community Center Park Survey 2021 6,800 6,800 - - - - - - - - - - 401-45180-520 19 Community Center Upgrade Renovations 2028 600,000 - - - - - - - 789,559 - - - 401-42200-530 20 Defibulator Replacement FD 2021 36,100 36,100 - - - - - - - - - - 401-41000-530 21 Development Code Update 2021 30,000 30,000 - - - - - - - - - - 401-42200-520 22 Exhaust removal system 2024 48,000 - - - 53,993 - - - - - - - 401-42200-520 23 FD/PW Bldg Roof Replacement 2021 119,000 119,000 - - - - - - - - - - 401-41000-530 24 Financial Mgmt Plan 2021 15,900 15,900 - - - - - - - - - - 401-42200-530 25 Fire Department Radio Replacement 2021 95,800 95,800 - - - - - - - - - - 401-42200-530 26 Jaws of Life 2028 12,000 - - - - - - - 15,791 - - - 401-43000-530 27 Radio Replacement 2021 10,000 10,000 - - - - - - - - - - 401-42200-530 28 Thermo Cameras 2027 8,000 - - - - - - 10,123 - - - - 401-42200-530 29 UTV/Trailer 2027 28,000 - - - - - - 35,429 - - - - 401-42200-530 30 Warning Sirens 2024 20,000 - - - 22,497 - - - - - - - 31 CIP placeholder 2029 75,000 - - - - - - - - - 106,748 111,018 32 3,336,600 616,600 657,280 705,203 560,182 251,520 - 45,551 805,350 - 106,748 111,018 FUND 401 General Capital - Option IIIA - Original 9-1-2021 Bonding Option from FMP Project DRAFT 53 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Multiple 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Year?First Year Costs Budget Budget Projected 404-48000-530 1 Playground Equipment - Community Center Park 2022 200,000 - 208,000 - - - - - - - - - 404-48000-530 2 Pleasure Rink Expansion 2024 10,000 - - - 11,249 - - - - - - - 404-48000-520 3 Replacement of the boards at the the rink 2024 50,000 - - - 56,243 - - - - - - - 404-48000-520 4 Lilleskogen Park Picnic Shelter 2023 10,000 - - 10,816 - - - - - - - - 404-48000-530 5 Park Sign at New unnamed Orwell Park 2023 30,000 - - 32,448 - - - - - - - - 404-48000-530 6 PlaygroundEquipment @ Wayne Erikson Mem Park 2025 57,000 - - - - 66,682 - - - - - - 404-48000-530 7 Cycling & Trails 2025 30,000 - - - - 35,096 - - - - - - 404-48000-530 8 Nature park trails 2021 10,000 10,000 - - - - - - - - - - 404-48000-530 9 Settlers Monument Improvements 2021 5,000 5,000 - - - - - - - - - - 404-48000-530 10 Lilleskogen Praire/Wetland Restoration Project 2022 10,585 - 11,008 - - - - - - - - - 404-48000-530 11 Lilleskogen Park Park Signage 2021 10,000 10,000 - - - - - - - - - - 404-48000-530 12 Lilleskogen Praire/Wetland Restoration Project 2021 10,585 10,585 - - - - - - - - - - 404-48000-530 13 Lilleskogen Praire/Wetland Restoration Project 2026 10,000 - - - - - 12,167 - - - - - 404-48000-530 14 Park Planning 2021 5,000 5,000 - - - - - - - - - - 404-48000-530 15 Replacement ballfield for South Field 2026 20,000 - - - - - 24,333 - - - - - 16 CIP placeholder Yes 2026 50,000 - - - - - 63,266 65,797 68,428 71,166 74,012 17 Total Capital Projects 468,170 40,585 219,008 43,264 67,492 101,778 36,500 - - - - - CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Multiple 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Capital Project Name Year?First Year Costs Budget Budget Projected 406-48500-540 1 Tanker 5178 Replacement 2023 250,000 - - 270,400 - - - - - - - - 406-48500-550 2 Grass Rig 5175 Replacement 2023 60,000 - - 64,896 - - - - - - - - 406-48500-550 3 Fire Boat 2023 25,000 - - 27,040 - - - - - - - - 406-48500-540 4 Bolins Lawnmower 2021 9,000 9,000 - - - - - - - - - - 406-48500-540 5 Kubota F3990 Tractor Mower w/Broom & Blower (303-09)2024 45,000 - - - 50,619 - - - - - - - 406-48500-540 6 Western Star Dump Truck/ Plow (Replace 201-17)2029 200,000 - - - - - - - - 273,714 - - 406-48500-540 7 1999 JD-6410 Tractor Replacement (302-99)2022 250,000 - 260,000 - - - - - - - - - 406-48500-550 8 Asphalt Patching Equipment Trailer (312)2024 15,000 - - - 16,873 - - - - - - - 406-48500-550 9 Skid Loader and Trailer 2024 40,000 - - - 44,995 - - - - - - - 406-48500-540 10 2011 Mack Dump Truck/Plow Replacement (203-11)2023 225,000 - - 243,360 - - - - - - - - 406-48500-550 11 Pickup w/Plow Replacement 2011 Ford F250 (103-11)2021 43,500 43,500 - - - - - - - - - - 406-48500-550 12 One-Ton F-550 Work Truck 2023 56,000 - - 60,570 - - - - - - - - 13 Total Capital Projects 1,218,500 52,500 260,000 666,266 112,486 - - - - 273,714 - - Option IIIA - Original 9-1-2021 Bonding Option from FMP Fund 404 Park Capital Project FUND 406 Capital Replacement Project DRAFT 54 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Item 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code #Capital Project Name First Year Costs Budget Budget Projected 408-43100-530 1 2021 Local Road Improvement Project 2021 70,000 70,000 - - - - - - - - - - 408-43100-530 2 2021 Local Road Improvement Project 2021 845,000 845,000 - - - - - - - - - - 408-43100-530 3 2022 Local Road Improvement Project 2022 680,000 - 707,200 - - - - - - - - - 408-43100-530 4 2023 Seal Coating Project 2023 183,000 - - 197,933 - - - - - - - - 408-43100-530 5 Seal boring 2023 20,000 - - 21,632 - - - - - - - - 408-43100-530 6 2023 Local Road Improvement Project 2023 665,000 - - 719,264 - - - - - - - - 408-43100-530 7 2024 Local Road Improvement Project 2024 655,000 - - - 736,786 - - - - - - - 408-43100-530 8 2025 Seal Coating Project 2025 252,000 - - - - 294,804 - - - - - - 408-43100-530 9 2025 Local Road Improvement Project 2025 630,000 - - - - 737,011 - - - - - - 408-43100-530 10 Seal boring 2025 20,000 - - - - 23,397 - - - - - - 408-43100-530 11 2026 Seal Coating Project 2026 335,000 - - - - - 407,579 - - - - - 408-43100-530 12 2026 street reconstruction 2026 760,000 - - - - - 924,656 - - - - - 408-43100-530 13 2027 street reconstruction 2027 770,000 - - - - - - 974,296 - - - - 408-43100-530 14 2027 seal coating and boring 2027 98,000 - - - - - - 124,001 - - - - 408-43100-530 15 2028 street reconstruction 2028 790,000 - - - - - - - 1,039,586 - - - 408-43100-530 16 2029 street reconstruction 2029 770,000 - - - - - - - - 1,053,798 - - 408-43100-530 17 2029 seal coating and boring 2029 20,000 - - - - - - - - 27,371 - - 18 Total Capital Projects 7,563,000 915,000 707,200 938,829 736,786 1,055,212 1,332,235 1,098,297 1,039,586 1,081,170 - - FUND 401 - Option IIIA - Original 9-1-2021 Bonding Option from FMP Project DRAFT 55 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Property taxes -$ -$ -$ 100,000$ 215,351$ 129,323$ 120,000$ 85,000$ 85,000$ Debt service levy -$ -$ -$ -$ -$ -$ -$ 96,750$ 96,750$ Intergovermental 74,874$ -$ -$ -$ 240,625$ 240,625$ -$ -$ -$ Special assessments 146$ -$ 50,035$ -$ 510$ 520$ 530$ 541$ 552$ Investment Income 12,751$ 11,020$ -$ 500$ 4,500$ 2,300$ 6,646$ 17,832$ 18,838$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue 21,500$ -$ 6,089$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ 1,100,000$ -$ -$ Transfers In 550,602$ 30,000$ 200,000$ 200,000$ -$ -$ -$ -$ -$ 659,873$ 41,020$ 256,124$ 300,500$ 460,986$ 372,768$ 1,227,176$ 200,123$ 201,140$ Capital Outlay 64,359$ 276,565$ 327,496$ 397,000$ 631,280$ 634,899$ 481,442$ 40,945$ 128,965$ Miscellaneous 109,822$ (150)$ 14,286$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ 92,143$ 92,143$ Transfer Out -$ 17,700$ -$ 10,000$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 174,180$ 294,115$ 341,782$ 407,000$ 631,280$ 634,899$ 481,442$ 133,088$ 221,108$ Prior Period Adj NET REVENUE OVER (UNDER) EXPENSE 485,693$ (253,095)$ (85,658)$ (106,500)$ (170,294)$ (262,131)$ 745,734$ 67,035$ (19,968)$ YE Fund Balance 1,046,994$ 971,989$ 1,037,612$ 785,489$ 705,196$ 443,065$ 1,188,799$ 1,255,834$ 1,235,866$ CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 Actual Budget Projected Fund 401 - OPTION IIIA Borrowing and a Change in Tax RateREVENUE TOTAL REVENUES EXPENDITURES DRAFT 56 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 Actual Budget Projected Fund 401 - OPTION IIIA Borrowing and a Change in Tax RateREVENUE Property taxes -$ 28,137$ 5,000$ 10,000$ 20,000$ 30,000$ 60,000$ 70,000$ 51,193$ Intergovernmental -$ -$ -$ -$ 104,000$ -$ -$ -$ -$ Charges for services 1,650$ -$ -$ 1,600$ -$ -$ -$ -$ -$ Investment Income 2,600$ 1,614$ -$ -$ 1,200$ 1,100$ 900$ 800$ 850$ Sale of capital assets -$ -$ -$ -$ -$ -$ -$ -$ -$ Park Dedication Fees 3,000$ -$ 3,000$ 6,000$ 3,000$ 3,000$ 3,000$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue 1,595$ 802$ -$ -$ -$ -$ -$ -$ -$ Bond Proceeds 140,000$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers In -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 148,845$ 30,553$ 8,000$ 17,600$ 128,200$ 34,100$ 63,900$ 70,800$ 52,043$ EXPENDITURES Capital Outlay 22,650$ 26,080$ 1,757$ 40,585$ 219,008$ 43,264$ 67,492$ 66,682$ 72,999$ Miscellaneous 2,472$ 8,663$ -$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 103,000$ -$ -$ -$ (1,440)$ -$ -$ -$ -$ TOTAL EXPENDITURES 128,122$ 34,743$ 1,757$ 40,585$ 217,568$ 43,264$ 67,492$ 66,682$ 72,999$ Prior Period Adj NET REVENUE OVER (UNDER) EXPENSE 20,723$ (4,190)$ 6,243$ (22,985)$ (89,368)$ (9,164)$ (3,592)$ 4,118$ (20,956)$ YE Fund Balance 151,637$ 150,499$ 157,599$ 139,539$ 47,290$ 38,126$ 34,534$ 38,652$ 17,696$ Fund 404 - OPTION IIIA Borrowing and a Change in Tax RateREVENUE DRAFT 57 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 Actual Budget Projected Fund 401 - OPTION IIIA Borrowing and a Change in Tax RateREVENUE YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Property taxes 27,894$ 28,137$ 65,000$ 130,000$ 30,000$ 50,000$ 75,000$ 115,000$ 61,224$ Debt Service Levy -$ -$ -$ -$ -$ -$ 95,268$ 95,268$ 95,268$ Intergovernmental -$ -$ -$ -$ -$ -$ -$ -$ -$ Sale of capital assets 500$ 13,500$ -$ 7,000$ -$ 35,000$ -$ -$ -$ Investment Income 4,376$ 1,887$ -$ 1,000$ 1,015$ 1,030$ 1,045$ 1,061$ 1,077$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Park Dedication Fees -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Proceeds -$ -$ -$ -$ -$ 815,000$ -$ -$ -$ Transfers In -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 32,770$ 43,524$ 65,000$ 138,000$ 31,015$ 901,030$ 171,313$ 211,329$ 157,568$ Capital Outlay 75,961$ 93,498$ 11,224$ 52,500$ 260,000$ 666,266$ 112,486$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ 90,731$ 90,731$ 90,731$ Transfer Out -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 75,961$ 93,498$ 11,224$ 52,500$ 260,000$ 666,266$ 203,218$ 90,731$ 90,731$ Prior Period Adj 1,195$ NET REVENUE OVER (UNDER) EXPENSE (43,192)$ (48,779)$ 53,776$ 85,500$ (228,985)$ 234,764$ (31,905)$ 120,598$ 66,837$ YE Fund Balance 223,786$ 181,507$ 237,259$ 267,007$ 39,998$ 274,762$ 242,858$ 363,455$ 430,292$ Fund 406 - OPTION IIIA Borrowing and a Change in Tax RateBudget Projected REVENUE EXPENDITURES Actual DRAFT 58 of 66 Presented 9/13/2021 DRAFT DRAFT YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES - SUMMARY BUDGET - OPTION IIIA Borrowing and a Change in Tax Rate ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31, 2021, BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022 AND PROJECTIONS FOR 2023-2026 Actual Budget Projected Fund 401 - OPTION IIIA Borrowing and a Change in Tax RateREVENUE YTD Actual 2019 2020 7/31/2021 2021 2022 2023 2024 2025 2026 Property taxes 352,326$ 357,831$ 219,270$ 438,539$ 273,713$ 350,000$ 310,960$ 230,075$ 209,726$ Debt Service levy -$ -$ -$ -$ -$ -$ -$ -$ 70,364$ Intergovernmental -$ -$ 44,681$ -$ -$ -$ -$ -$ -$ Special assessments 693$ -$ -$ -$ -$ -$ -$ -$ -$ Investment Income 23,740$ 16,749$ -$ -$ 19,613$ 13,405$ 4,773$ 9,509$ 13,103$ Refunds and Reimbursements -$ -$ -$ -$ -$ -$ -$ -$ -$ Rental and lease income -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ Bond Proceeds -$ -$ -$ -$ -$ -$ -$ -$ 800,000$ Transfers In -$ -$ 80,000$ 80,000$ -$ -$ -$ -$ -$ TOTAL REVENUES 376,759$ 374,580$ 343,951$ 518,539$ 293,326$ 363,405$ 315,733$ 239,584$ 1,093,193$ Capital Outlay 15,174$ 355,305$ 650,651$ 845,000$ 707,200$ 938,829$ -$ -$ 796,908$ Miscellaneous 72,644$ 70,925$ 82,107$ -$ -$ -$ -$ -$ -$ Debt Service Expense -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 87,818$ 426,230$ 732,757$ 845,000$ 707,200$ 938,829$ -$ -$ 796,908$ Prior Period Adj NET REVENUE OVER (UNDER) EXPENSE 288,942$ (51,650)$ (388,807)$ (326,461)$ (413,874)$ (575,424)$ 315,733$ 239,584$ 296,285$ YE Fund Balance 1,667,903$ 1,633,974$ 1,207,472$ 1,166,587$ 893,638$ 318,214$ 633,947$ 873,532$ 1,169,817$ Fund 408 - OPTION IIIA Borrowing and a Change in Tax RateActual Budget Projected EXPENDITURES REVENUE DRAFT 59 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes FUND 401 - GENERAL CAPITAL FUND R 401-31000 Washington City. Tax Settlement - - - 100,000 - 215,351 115,351 Based on FMP Option III Original Proposal R 401-31951 Special Assessments Principal - 77 - - - - - R 401-31952 SA Penalties & Interest - 34 - - 35 - - R 401-33422 Other State Grants & Aids 27,867 37,874 - - - 240,625 240,625 Bliss Addition Stormwater Grant with CMSCWSD R 401-33640 Other Grants 5,188 37,000 - - - - - R 401-36100 Special Assessments - 35 - - 50,000 510 510 R 401-36210 Interest Income 4,837 12,751 11,020 500 - 4,500 4,000 R 401-36250 Refunds & reimbursements - - - - - - R 401-36230 Donations 7,493 21,500 - - 6,089 - - R 401-39101 Sales of General Fixed Assets - - - - - - - R 401-39310 Bond proceeds - - - - - - R 401-39200 Interfund Operating Transfer 403,500 550,602 30,000 200,000 200,000 - (200,000) TOTAL FUND 401 REVENUE 448,884 659,873 41,020 300,500 256,124 460,986 160,486 FUND 401 EXPENSES E 401-41000-520 Administration Capital to Bldgs - - 3,236 - - - - E 401-41000-530 Administration Capital - - 3,293 250,000 18,815 319,280 69,280 E 401-42200-520 Fire Capital to Bldgs - - - - - - - E 401-42200-530 Fire Capital - - - 75,000 141,873 - (75,000) E 401-43000-520 Public Works Capital to Bldgs - - - - - - - E 401-43000-530 Public Works Capital - - 70,977 10,000 - - (10,000) E 401-43100-530 Streets and Roads - - - - - - - E 401-45000-520 Park Capital to Buildings - - - - - - - E 401-45000-530 Park Capital - - - - - - - E 401-45180-520 Community Center Building Impr - - - 15,000 - 52,000 37,000 E 401-45180-530 Community Center Capital - - - - - - - E 401-47000-601 Bond Principal - - - - - - E 401-47000-611 Bond Interest - - - - - - E 401-48000-101 Regular Wages & Salaries - - - - - - - Discontinued E 401-48000-303 Engineering Fees 20,206 104,822 (150) - - - - E 401-48000-308 Other Professional Services - - - - 6,800 - - E 401-48000-312 Planning Services - - - - 7,486 - - E 401-48000-435 Misc. Expense - 5,000 - - - - - E 401-48000-438 Misc. Contractual 9,350 - - - - - - E 401-48000-520 Capital Improvements to Bldgs.89,350 35,045 30,995 - - - - E 401-48000-530 Capital Imp Other Than Bldgs.5,785 29,314 168,065 47,000 166,575 - (47,000) E 401-48000-540 Heavy Machinery Capital - - - - - - - E 401-48000-550 Motor Vehicles Capital - - - - - - - 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP DRAFT 60 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP E 401-48000-560 Furniture and Fixtures - - - - 233 - - E 401-48000-570 Office Equipment - - - - - - - E 401-48000-720 Operating Transfers 100,000 - 17,700 10,000 - - (10,000) $10k loan to Big Marine Sewer at 2% Interest for cashflow E 401-48500-303 Engineering Fees - - - - - - - TOTAL FUND 401 EXPENDITURES 224,691 174,180 294,115 407,000 341,782 371,280 (35,720) NET REVENUE OVER EXPENDITURES 224,193 485,693 (253,095) (106,500) (85,658) 89,706 FUND 404 PARK CAPITAL FUND R 404-31000 Washington City. Tax Settlement - - 28,137 10,000 5,000 20,000 10,000 R 404-33422 Other State Grants & Aids - 4,300 9,380 10,585 857 104,000 93,415 2022 Grant for Community Center Playground/Last Yr Lilleskogen Rest. R 404-33640 Other Grants - 5,000 - - - - - R 404-34730 Ballfield Ad Revenue 1,650 1,650 - 1,600 - (1,600) moving Ad revenue to Gen Fund for park maintenance R 404-34780 Park Dedication Fees 12,000 3,000 - 6,000 3,000 3,000 (3,000) R 404-36210 Interest Income 853 2,600 1,614 - - 1,200 1,200 R 404-36230 Donations 1,269 1,595 802 - - - - R 404-36260 Sale of Equipment - - - - - - - R 404-39101 Sales of General Fixed Assets - 140,000 - - - - - R 404-39203 Transfer from Other Funds 100,000 - - - - - - TOTAL 404 FUND REVENUE 115,772 158,145 39,933 28,185 8,857 128,200 100,015 E 404-48000-101 Regular Wages & Salaries - 1,200 3,000 - - - - Labor expenses must go through General Fund E 404-48000-104 Temporary Employee Wages - - - - - - - " E 404-48000-121 PERA Coord. Employer Contribu.- 90 100 - - - - " E 404-48000-122 FICA Employer Contribution - 92 100 - - - - " E 404-48000-126 MEDICARE Employer Contribution - - - - - - - " E 404-48000-210 Operating Supplies 181 - 843 - - - - Operating Expenses have been moved to the General Fund for Ballfield E 404-48000-302 Surveying - - 2,100 - - - - " E 404-48000-303 Engineering Fees - - - - - - - " E 404-48000-304 Legal Services - - - - - - - " E 404-48000-308 Other Professional Services - - 1,208 - - - - " E 404-48000-312 Planning Services - - - - - - - " E 404-48000-381 Utilities-Electric & Gas 466 223 375 - - - - " E 404-48000-384 Refuse/Garbage Disposal 765 867 937 - - - - " E 404-48000-510 Capital Outlay-Land - - - - - - - E 404-48000-512 Easement Acquisition - - - - - - - E 404-48000-520 Capital Improvements to Bldgs.- 1,137 - - - - - E 404-48000-530 Capital Impr Other Than Bldgs.- 21,513 26,080 40,585 1,757 219,008 178,423 Community Center Playground/ Lillleskogen Park Restoration E 404-48000-560 Furniture and Fixtures - - - - - - - E 404-48000-710 Residual Equity Transfers - 100,000 - - - - - DRAFT 61 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP E 404-48000-720 Operating Transfers - 3,000 - 1,440 - 1,440 - TOTAL FUND 404 EXPENDITURES 1,412 128,122 34,743 42,025 1,757 220,448 178,423 NET REVENUE OVER EXPENDITURES 114,360 30,023 5,190 (13,840) 7,100 (92,248) FUND 406 EQUIPMENT CAPITAL FUND R 406-31000 Washington City. Tax Settlement 30,000 27,894 28,137 130,000 65,000 30,000 (100,000) R 406-36210 Interest Income 3,212 4,376 1,887 1,000 - 1,015 15 R 406-36230 Donations 9,540 - - - - - - R 406-36250 Misc. Refund - - - - - - - R 406-36260 Sale of Equipment 14,300 500 13,500 7,000 - - (7,000) R 406-39200 Interfund Operating Transfer - - - - - - - R 406-39350 Certificate of Indebtedness - - - - - - - TOTAL 406 FUND REVENUE 57,052 32,770 43,524 138,000 65,000 31,015 (106,985) E 406-48500-304 Legal Services - - - - - - - E 406-48500-319 Other Services 400 - - - - - - E 406-48500-340 Advertising - - - - - - - E 406-48500-540 Heavy Machinery Capital 140,658 32,455 93,498 - - 260,000 260,000 Purchase of Road Tractor for mowing shoulders and its attachments E 406-48500-550 Motor Vehicles Capital 116,819 43,506 - 52,500 11,224 - (52,500) E 406-48500-560 Furniture and Fixtures - - - - - - - E 406-48500-570 Office Equipment - - - - - - - E 406-48500-720 Operating Transfers - - - - - - - TOTAL FUND 406 EXPENDITURES 257,877 75,961 93,498 52,500 11,224 260,000 207,500 NET REVENUE OVER EXPENDITURES (200,826) (43,192) (49,974) 85,500 53,776 (228,985) FUND 408 LOCAL ROAD IMPROVEMENT FUND R 408-31000 Washington City. Tax Settlement 725,050 352,326 357,831 438,539 219,270 350,000 (88,539) 2023-2024 Cash will be low around 50k, 2025-2026 apx $280k R 408-33422 Other State Grants & Aids - - - - 44,681 - - HF 10 Pmnibus Trasport Funding from State of Minnesota 1 time road aid R 408-34304 Reimbursement for Services - - - - - - - R 408-36100 Special Assessments - 693 - - - - - R 408-36210 Interest Income 12,708 23,740 16,749 - - 19,613 19,613 R 408-39203 Transfer from Other Funds - - 80,000 80,000 - (80,000) R 408-39310 Proceeds-Gen Obligation Bond 3,842,638 - - - - - - R 408-36250 Misc. Refund - - - - - - - TOTAL 408 FUND REVENUE 4,580,396 376,759 374,580 518,539 343,951 369,613 (148,926) E 408-43100-303 Engineering Fees 420,212 72,644 70,925 - 82,107 - - E 408-43100-530 Capital Impr Other Than Bldgs.4,252,062 15,174 355,305 845,000 650,651 707,200 (137,800) Last Road Project funding for 5-6 years to rebuild funds for road. E 408-43100-720 Operating Transfers - - - - - - - Other levies could be lowered to continue this funding program. DRAFT 62 of 66 Presented 9/13/2021 DRAFT DRAFT Actual Actual Actual Budget Actual Preliminary dif over PY Type Code Description 2018 2019 2020 2021 7/31/2021 2022 Budget Notes 2022 Draft City of Scandia Line-Item Budget Option IIIA - Original 9-1-2021 Bonding Option from FMP TOTAL FUND 408 EXPENDITURES 4,672,273 87,818 426,230 845,000 732,757 707,200 208,000 NET REVENUE OVER EXPENDITURES (91,877) 288,942 (51,650) (326,461) (388,807) (337,587) DRAFT 63 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Item 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code #Capital Project Name First Year Costs Budget Budget Projected 401-42200-520 1 2nd Fire Station 2029 180,000 - - - - - - - - 246,342 - - 401-45180-520 2 Annex Roof Replacement 2021 18,000 18,000 - - - - - - - - - - 401-41000-520 3 Arts & Heritage Center Amphitheater 2023 30,000 - - 32,448 - - - - - - - - 401-42200-520 4 Back-up Generator for Fire Hall 2021 20,000 20,000 - - - - - - - - - - 401-48000-435 5 Bliss Additions Stormwater plan 2022 250,000 - 260,000 - - - - - - - - - 401-48000-435 6 Bliss Additions Stormwater plan 2023 250,000 - - 270,400 - - - - - - - - 401-48000-435 7 Bliss Additions Stormwater Interceptor to Wetland 2024 110,000 - - - 123,735 - - - - - - - 401-48000-435 8 Bliss Additions Stormwater plan 2025 35,000 - - - - 40,945 - - - - - - 401-41000-530 9 Broadband Expansion 2021 250,000 250,000 - - - - - - - - - - 401-41000-530 10 Broadband Expansion 2022 307,000 - 319,280 - - - - - - - - - 401-41000-530 11 Broadband Expansion 2023 307,000 - - 332,051 - - - - - - - - 401-41000-530 12 Broadband Expansion 2024 250,000 - - - 281,216 - - - - - - - 401-43000-520 13 Cold Storage Building 2026 70,000 - - - - - 85,166 - - - - - 401-45180-520 14 Community Center Flooring & Paint 0 40,000 - - - - - - - - - - - 401-45180-520 15 Community Center Door Locks & ADA 2021 15,000 15,000 - - - - - - - - - - 401-45180-520 16 Community Center Front Door 2022 20,000 - 20,800 - - - - - - - - - 401-45180-520 17 Community Center HVAC Replacement 2022 30,000 - 31,200 - - - - - - - - - 401-45180-530 18 Community Center Park Survey 2021 6,800 6,800 - - - - - - - - - - 401-45180-520 19 Community Center Upgrade Renovations 2028 600,000 - - - - - - - 789,559 - - - 401-42200-530 20 Defibulator Replacement FD 2021 36,100 36,100 - - - - - - - - - - 401-41000-530 21 Development Code Update 2021 30,000 30,000 - - - - - - - - - - 401-42200-520 22 Exhaust removal system 2024 48,000 - - - 53,993 - - - - - - - 401-42200-520 23 FD/PW Bldg Roof Replacement 2021 119,000 119,000 - - - - - - - - - - 401-41000-530 24 Financial Mgmt Plan 2021 15,900 15,900 - - - - - - - - - - 401-42200-530 25 Fire Department Radio Replacement 2021 95,800 95,800 - - - - - - - - - - 401-42200-530 26 Jaws of Life 2028 12,000 - - - - - - - 15,791 - - - 401-43000-530 27 Radio Replacement 2021 10,000 10,000 - - - - - - - - - - 401-42200-530 28 Thermo Cameras 2026 8,000 - - - - - 9,733 - - - - - 401-42200-530 29 UTV/Trailer 2026 28,000 - - - - - 34,066 - - - - - 401-42200-530 30 Warning Sirens 2024 20,000 - - - 22,497 - - - - - - - 31 CIP placeholder 2028 75,000 - - - - - - - - 102,643 106,748 111,018 32 75,000 616,600 631,280 634,899 481,442 40,945 128,965 - 805,350 348,985 106,748 111,018 FUND 401 General Capital - Option IIIA - Original 9-1-2021 Bonding Option from FMP Project DRAFT 64 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Multiple 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Year?First Year Last Year Costs Budget Budget Projected 404-48000-530 1 Playground Equipment - Community Center Park 2022 200,000 - 208,000 - - - - - - - - - 404-48000-530 2 Pleasure Rink Expansion 2024 10,000 - - - 11,249 - - - - - - - 404-48000-520 3 Replacement of the boards at the the rink 2024 50,000 - - - 56,243 - - - - - - - 404-48000-520 4 Lilleskogen Park Picnic Shelter 2023 10,000 - - 10,816 - - - - - - - - 404-48000-530 5 Park Sign at New unnamed Orwell Park 2023 30,000 - - 32,448 - - - - - - - - 404-48000-530 6 PlaygroundEquipment @ Wayne Erikson Mem Park 2025 57,000 - - - - 66,682 - - - - - - 404-48000-530 7 Cycling & Trails 2026 30,000 - - - - - 36,500 - - - - - 404-48000-530 8 Nature park trails 2021 10,000 10,000 - - - - - - - - - - 404-48000-530 9 Settlers Monument Improvements 2021 5,000 5,000 - - - - - - - - - - 404-48000-530 10 Lilleskogen Praire/Wetland Restoration Project 2022 10,585 - 11,008 - - - - - - - - - 404-48000-530 11 Lilleskogen Park Park Signage 2021 10,000 10,000 - - - - - - - - - - 404-48000-530 12 Lilleskogen Praire/Wetland Restoration Project 2021 10,585 10,585 - - - - - - - - - - 404-48000-530 13 Lilleskogen Praire/Wetland Restoration Project 2026 10,000 - - - - - 12,167 - - - - - 404-48000-530 14 Park Planning 2021 5,000 5,000 - - - - - - - - - - 404-48000-530 15 Replacement ballfield for South Field 2026 20,000 - - - - - 24,333 - - - - - 404-48000-530 16 Wayne Erikson Parking Lot Improvements 2030 52,000 - - - - - - - - - 74,012 - 404-48000-530 17 Wayne Erikson Portable Toilets Area Improvements 2030 28,000 - - - - - - - - - 39,853 - 404-48000-530 18 Wayne Erikson Consession Stand Extention 2029 40,000 - - - - - - - - 54,743 - - 404-48000-530 19 Addition of 2 Pickleball Courts at Com. Center 2028 46,000 - - - - - - - 60,533 - - - 404-48000-530 20 Repainting of Tennis Court to include Pickleball 2027 18,000 - - - - - - 22,776 - - - - 0 16 CIP placeholder Yes 2030 2031 50,000 - - - - - - - - - 74,012 17 Total Capital Projects 702,170 40,585 219,008 43,264 67,492 66,682 72,999 22,776 60,533 54,743 113,865 74,012 CIP Inflation %0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% Multiple 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Capital Project Name Year?First Year Last Year Costs Budget Budget Projected 406-48500-540 1 Tanker 5178 Replacement 2023 250,000 - - 270,400 - - - - - - - - 406-48500-550 2 Grass Rig 5175 Replacement 2023 60,000 - - 64,896 - - - - - - - - 406-48500-550 3 Fire Boat 2023 25,000 - - 27,040 - - - - - - - - 406-48500-540 4 Bolins Lawnmower 2021 9,000 9,000 - - - - - - - - - - 406-48500-540 5 Kubota F3990 Tractor Mower w/Broom & Blower (303-09)2024 45,000 - - - 50,619 - - - - - - - 406-48500-540 6 Western Star Dump Truck/ Plow (Replace 201-17)2029 200,000 - - - - - - - - 273,714 - - 406-48500-540 7 1999 JD-6410 Tractor Replacement (302-99)2022 250,000 - 260,000 - - - - - - - - - 406-48500-550 8 Asphalt Patching Equipment Trailer (312)2024 15,000 - - - 16,873 - - - - - - - 406-48500-540 9 Skid Loader and Trailer 2024 40,000 - - - 44,995 - - - - - - - 406-48500-540 10 2011 Mack Dump Truck/Plow Replacement (203-11)2023 225,000 - - 243,360 - - - - - - - - 406-48500-550 11 Pickup w/Plow Replacement 2011 Ford F250 (103-11)2021 43,500 43,500 - - - - - - - - - - 406-48500-550 12 One-Ton F-550 Work Truck 2023 56,000 - - 60,570 - - - - - - - - 13 Total Capital Projects 1,218,500 52,500 260,000 666,266 112,486 - - - - 273,714 - - Project Option IIIA - Original 9-1-2021 Bonding Option from FMP Fund 404 Park Capital Project FUND 406 Capital Replacement DRAFT 65 of 66 Presented 9/13/2021 DRAFT DRAFT CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% 2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Code Item #Capital Project Name First Year Costs Budget Budget Projected 408-43100-530 1 2021 Local Road Improvement Project 2021 70,000 70,000 - - - - - - - - - - 408-43100-530 2 2021 Local Road Improvement Project 2021 845,000 845,000 - - - - - - - - - - 408-43100-530 3 2022 Local Road Improvement Project 2022 680,000 - 707,200 - - - - - - - - - 408-43100-530 4 2023 Seal Coating Project 2023 183,000 - - 197,933 - - - - - - - - 408-43100-530 5 Seal boring 2023 20,000 - - 21,632 - - - - - - - - 408-43100-530 6 2023 Local Road Improvement Project 2023 665,000 - - 719,264 - - - - - - - - 408-43100-530 7 2024 Local Road Improvement Project 2026 655,000 - - - - - 796,908 - - - - - 408-43100-530 8 2025 Seal Coating Project 2027 252,000 - - - - - - 318,860 - - - - 408-43100-530 9 2025 Local Road Improvement Project 2027 630,000 - - - - - - 797,151 - - - - 408-43100-530 10 Seal boring 2028 20,000 - - - - - - - 26,319 - - - 408-43100-530 11 2026 Seal Coating Project 2028 335,000 - - - - - - - 440,837 - - - 408-43100-530 12 2026 street reconstruction 2028 760,000 - - - - - - - 1,000,108 - - - 408-43100-530 13 2027 street reconstruction 2029 770,000 - - - - - - - - 1,053,798 - - 408-43100-530 14 2027 seal coating and boring 2029 98,000 - - - - - - - - 134,120 - - 408-43100-530 15 2028 street reconstruction 2030 790,000 - - - - - - - - - 1,124,416 - 408-43100-530 16 2029 street reconstruction 2031 770,000 - - - - - - - - - - 1,139,788 408-43100-530 17 2029 boring 2031 20,000 - - - - - - - - - - 29,605 18 Total Capital Projects 7,563,000 915,000 707,200 938,829 - - 796,908 1,116,011 1,467,264 1,187,918 1,124,416 1,169,393 Yearly Final Cost Total FUND 408 - Option IIIA - Original 9-1-2021 Bonding Option from FMP Project DRAFT 66 of 66 Presented 9/13/2021