3. DRAFT 2022 Final Budget Summary2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
City 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
Summary Annual Budget
Presented: September 21, 2021
2022 Final Budget DRAFT SUMMARY 1 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
PROJECTED GENERAL REVENUE SOURCES
Percent
2021 Proposed 2022 Change
Property Tax Levy 1,381,700$ 1,583,000$ 15%
Other Taxes 17,000$ 25,400$ 49%
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%
2022 DRAFT SCANDIA CITY BUDGET
Budget
Property Tax Levy
83%
Other Taxes
1%
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
2022 Final Budget DRAFT SUMMARY 2 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
PROJECTED GENERAL EXPENDITURES
Percent
2021 Proposed 2022 Change
General Government 547,934$ 597,820$ 9%
Public Safety 412,238$ 455,090$ 10%
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%
2022 DRAFT SCANDIA CITY BUDGET
Budget
General Government
31%
Public Safety
24%
Public Works
36%
Capital Outlay
1%
Culture and
Recreation
8%
Transfers to other
funds
0%
2021 Budgeted General Expenditures
2022 Final Budget DRAFT SUMMARY 3 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
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 340,026 372,522 222,201 387,272 373,700 -4%
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 73,868 147,460 170,900 16%(9)
Fire Protection 274,281 212,753 122,419 262,778 280,190 7%(10)
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%(11)
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) $20k increase for extra summer traffic patrol.
(10)
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.
STATEMENT OF REVENUES AND EXPENDITURES -
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
Actual Budget
A combination of staff wages due to permiting and increases in wage/benefit for staff.
Increases in training and retirement benefit expenses
Projected to return to pre-2000 permit activity for a projected net increase of $45,100.
Adjusted estimate based on fluxuations in service fee revenue.
Revenue generated from fines and forfitures has generally come in around $7k over the years.
Interest rates continue to remain low and are projected to bring limited revenue.
Slight increase to travel expense.
General and Primary Elections to be held in 2022.
2022 Final Budget DRAFT SUMMARY 4 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
Fund #Description 12/31/2019 12/31/2020 2021 2022
101 General Fund $1,342,592 $1,484,700 $1,381,700 $1,583,000
225 Economic Development Auth Fund $5,000 $5,000 $5,000 $8,000
313 2013 Certificates $68,816 $72,831 $68,220 $67,000
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
401 General Capital Improvement Fund $100,000 $141,860
404 Park Improvement Fund $30,000 $10,000 $20,000
406 Equipment Replacement Fund $30,000 $30,000 $130,000 $87,800
408 Local Road Improvement Fund $378,930 $381,516 $438,539 $292,336
TOTAL CITY LEVY $2,257,872 $2,429,946 $2,510,824 $2,579,051
Change in Levy From PY -12.67%-0.54%10.58%2.68%
Less Fiscal Disparities (132,815.00)$ (133,843.00)$ (122,427.11)$ (125,306.85)$
Total Net Tax Levy $2,125,057 $2,296,103 $2,388,397 $2,452,744
Total Net Tax Capacity $6,723,403 $7,460,384 $7,911,011 $8,140,985
TAX RATE*31.607%30.777%30.191%30.128%
Projected change in Rate -7.8331%-2.6247%-0.5865%-0.0624%
* Tax Rate for 2022 is is an estimate based on an estimated total net tax capacity.
CITY OF SCANDIA STATEMENT OF LEVIES
ALL FUNDS
ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, BUDGET FOR THE YEARS ENDED
DECEMBER 31, 2021 AND 2022
Actual Budget
2022 Final Budget DRAFT SUMMARY 5 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 9/21/2021
Total Net Tax Levy:$2,579,051 Estimated Tax Rate:30.128%Change in Rate over PY:-0.062%% 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 $3.01 -$0.07 $301.28 -$6.87 $753.21 -$17.17 $1,172.63 -$26.73 $1,205.13 -$27.47 $1,506.42 -$34.33
1.25%Class 1a Homestead Over $500k $0.00 $0.00 $0.00 $0.00 $0.00 $3,389.44 -$77.25
0.50%Class 2a Agricultural Land first $1.5Mil $1.51 -$0.03 $150.64 -$3.43 $376.60 -$8.58 $586.31 -$13.36 $602.57 -$13.73 $753.21 -$17.17 $1,506.42 -$34.33
0.65%Class 2c Managed Forest Land $1.96 -$0.04 $195.83 -$4.46 $489.59 -$11.16 $762.21 -$17.37 $783.34 -$17.86 $979.17 -$22.32 $1,958.34 -$44.63
1.50%Class 3a Commercial-Industrial, Utility first $150k $4.52 -$0.10 $451.93 -$10.30 $0.00 $0.00 $0.00 $0.00 $0.00
2.00%Class 3a Commercial-Industrial, Utility over $150k $1,280.45 -$29.18 $2,119.29 -$48.32 $2,184.31 -$49.78 $2,786.87 -$63.52 $5,799.71 -$132.24
* 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
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
2022 Final Budget DRAFT SUMMARY 6 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
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)
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
Dues for EDAM, Forest Lake Area Chamber, MN Broadband Coalition and fund for ice sculpture.
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.
Residual negative balance trasferred from Fund 101 to clear negative balance.
Recommended for transfer to Big Marine Sewer Fund 602 but not yet allocated.
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
Requested $3k increase in levy
New funds for tourism promotion, funds for quarterly Scandia Business Breakfasts, & holiday market
2022 Final Budget DRAFT SUMMARY 7 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
YTD Actual
FUND 2019 2020 7/31/2021 2021 2022
% Change
in Budget
226
REVENUES
Interest earnings - 126 - - - N/A
Charges for Service 19,000 20,331 11,651 16,500 18,900 15%(1)
Transfer in - - - - - N/A
TOTAL REVENUES 19,000 20,456 11,651 16,500 18,900 15%
EXPENSES
Miscellaneous 22,200 3,236 2,105 10,500 11,750 12%(2)
Transfer out - - - - - N/A
TOTAL EXPENSES 22,200 3,236 2,105 10,500 11,750 12%
(3,200) 17,220 9,546 6,000 7,150 19%
EXPLANATION OF CHANGE
(1)
(2)
Estimated increase in PEG Fees and Franchise Rebates based on new subscribers.
Increased costs for meeting recordings and camera operation by LATV
STATEMENT OF REVENUES AND EXPENDITURES -
SUMMARY BUDGET - CABLE TV FUND
ACTUAL FOR YEAR ENDED DECEMBER 31, 2019 AND 2020, PERIOD TO DATE JULY 31,
2021 AND BUDGET FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2022
Actual Budget
CHANGE IN NET POSITION
2022 Final Budget DRAFT SUMMARY 8 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
313 - GO EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2013 FUND
Fund 313 Actual YTD Actual Budget
2019 2020 7/31/2021 2021 2022
REVENUE
Taxes 68,816$ 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 $34,524.
2022 Final Budget DRAFT SUMMARY 9 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
GO 2018 STREET RECONSTRUCTION FUND
Fund 318 Actual YTD Actual Budget
2019 2020 7/31/2021 2021 2022
REVENUE
Taxes 346,120 322,206 170,728 341,456 344,531
Special Assessments - - - - -
Interest earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES 346,120 322,206 170,728 341,456 344,531
EXPENDITURES
Miscellaneous 1,000 495 495 495 495
Principal 155,000 215,000 - 220,000 230,000
Interest Expense 173,638 111,175 52,363 104,725 98,125
Transfer Out - - - - -
TOTAL EXPENDITURES 329,638 326,670 52,858 325,220 328,620
NET REVENUE OVER
(UNDER) EXPENSE 16,482$ (4,464)$ 117,870$ 16,236$ 15,911$
*
SUMMARY BUDGET - DEBT SERVICE FUNDS CONTINUED
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
Scheduled levy is $344,531. 2018 Road Construction bonds to be paid off in 2033.
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
2022 Final Budget DRAFT SUMMARY 10 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
YTD Actual
2019 2020 7/31/2021 2021 2022
General Capital Fund 401
REVENUE
Property taxes -$ -$ -$ 100,000$ 217,336$
Intergovermental 74,874$ -$ -$ -$ 240,625$
Special assessments 146$ -$ 50,035$ -$ 510$
Investment Income 12,751$ 11,020$ -$ 500$ 4,500$
Sale of Capital AssetsRefunds 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$ 462,971$
EXPENDITURES
Capital Outlay 64,359$ 276,565$ 327,496$ 397,000$ 371,280$
Miscellaneous 109,822$ (150)$ 14,286$ -$ 286,000$
Debt Service Expense -$ -$ -$ -$ -$
Transfer Out -$ 17,700$ -$ 10,000$ -$
TOTAL EXPENDITURES 174,180$ 294,115$ 341,782$ 407,000$ 657,280$
Prior Period Adj 2,131$ (25,166)$
NET REVENUE OVER
(UNDER) EXPENSE 487,824$ (278,261)$ (85,658)$ (106,500)$ (194,309)$
YE Fund Balance 1,046,994$ 971,990$ 1,037,612$ 1,485,490$ 1,291,181$
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
BudgetActual
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
SUMMARY BUDGET
2022 Final Budget DRAFT SUMMARY 11 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
YTD Actual
2019 2020 7/31/2021 2021 2022
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
BudgetActual
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
SUMMARY BUDGET
Park Improvement Fund 404
REVENUE
Property taxes -$ 28,137$ 5,000$ 10,000$ 20,000$
Intergovernmental 9,300$ 9,380$ 857$ 10,585$ 104,000$
Charges for services 1,650$ -$ -$ 1,600$ -$
Investment Income 2,600$ 1,614$ -$ -$ 1,200$
Sale of capital assets -$ -$ -$ -$ -$
Park Dedication Fees 3,000$ -$ 3,000$ -$ 3,000$
Rental and lease income -$ -$ -$ 6,000$ -$
Miscellaneous Revenue 1,595$ 802$ -$ -$
Bond Proceeds 140,000$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$
-$
TOTAL REVENUES 158,145$ 39,933$ 8,857$ 28,185$ 128,200$
EXPENDITURES
Capital Outlay 22,650$ 26,080$ 1,757$ 40,585$ 219,008$
Miscellaneous 2,472$ 8,663$ -$ -$ 15,600$
Debt Service Expense -$ -$ -$ -$ -$
Transfer Out 103,000$ -$ -$ 1,440$ 1,440$
TOTAL EXPENDITURES 128,122$ 34,743$ 1,757$ 42,025$ 236,048$
Prior Period Adj 3,000$ (6,327)$
NET REVENUE OVER
(UNDER) EXPENSE 33,023$ (1,137)$ 7,100$ (13,840)$ (107,848)$
YE Fund Balance 151,637$ 150,499$ 157,599$ 192,524$ 84,676$
2022 Final Budget DRAFT SUMMARY 12 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
YTD Actual
2019 2020 7/31/2021 2021 2022
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
BudgetActual
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
SUMMARY BUDGET
Capital Equipment Fund 406
REVENUE
Property taxes 27,894$ 28,137$ 65,000$ 130,000$ 87,800$
Intergovernmental -$ -$ -$ -$ -$
Sale of capital assets 500$ 13,500$ -$ 7,000$ -$
Investment Income 4,376$ 1,887$ -$ 1,000$ 1,015$
Refunds and Reimbursements -$ -$ -$ -$ -$
Rental and lease income -$ -$ -$ -$ -$
Miscellaneous Revenue -$ -$ -$ -$ -$
Debt Proceeds -$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$
TOTAL REVENUES 32,770$ 43,524$ 65,000$ 138,000$ 88,815$
EXPENDITURES
Capital Outlay 75,961$ 93,498$ 11,224$ 52,500$ 198,500$
Miscellaneous -$ -$ -$ -$ -$
Debt Service Expense -$ -$ -$ -$ -$
Transfer Out -$ -$ -$ -$ -$
TOTAL EXPENDITURES 75,961$ 93,498$ 11,224$ 52,500$ 198,500$
Prior Period Adj 1,195$
NET REVENUE OVER
(UNDER) EXPENSE (43,192)$ (48,779)$ 53,776$ 85,500$ (109,685)$
YE Fund Balance 223,127$ 183,483$ 237,259$ 268,983$ 159,298$
2022 Final Budget DRAFT SUMMARY 13 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
YTD Actual
2019 2020 7/31/2021 2021 2022
CITY OF SCANDIA STATEMENT OF REVENUES AND EXPENDITURES -
BudgetActual
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
SUMMARY BUDGET
408
REVENUE
Property taxes $352,326 $357,831 $219,270 $438,539 $216,860
Intergovernmental $0 $0 $44,681 $0 $0
Special assessments $693 $0 $0 $0 $0
Investment Income $23,740 $16,749 $0 $0 $19,613
Refunds and Reimbursements $0 $0 $0 $0 $0
Rental and lease income $0 $0 $0 $0 $0
Miscellaneous Revenue $0 $0 $0 $0 $0
Bond Proceeds $0 $0 $0 $0 $0
Transfers In $0 $0 $80,000 $80,000 $0
TOTAL REVENUES $376,759 $374,580 $343,951 $518,539 $236,473
EXPENDITURES
Capital Outlay $15,174 $355,305 $650,651 $845,000 $707,200
Miscellaneous $72,644 $70,925 $82,107 $0 $0
Debt Service Expense $0 $0 $0 $0 $0
Transfer Out $0 $0 $0 $0 $0
TOTAL EXPENDITURES $87,818 $426,230 $732,757 $845,000 $707,200
Prior Period Adj ($241,745)($60,140)
NET REVENUE OVER
(UNDER) EXPENSE $47,197 ($111,790)($388,807)($326,461)($470,727)
YE Fund Balance $1,667,903 $1,633,974 $1,207,472 $1,307,513 $861,217
Local Road Improvement Fund
2022 Final Budget DRAFT SUMMARY 14 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
2022 Draft Final Capital Budget Narrative
Page 1 of 2
The Draft 2022 City of Scandia Capital Budget
Included in this year's capital budget are the 2022 projects and equipment outlined in the attached four
project and purchasing outlays:
The General Capital Fund 401
1. Broadband Expansion Funding -Additional funding in the amount of $319,000 for internet
expansion projects with Midco Communications for broadband internet, which will be intended for
direct aid projects and/or grant matches to help leverage Minnesota Border-to-Border Broadband
Grants.
2. Bliss Neighborhood Stormwater Improvement Project
The project, conducted in collaboration with the Carnelian Marine St. Croix Watershed District is
intended to improve water quality and introduce new stormwater improvements.Enhancements
include additional structures for infiltration and the control and diversion of stormwater.The project is
scheduled to be completed between the building seasons of 2022 and 2023, pending a grant award
obtained through an application submitted by the watershed.The City's anticipated cost share of 12.5%
of the project cost share over the two years is approximately betwee $55,000 and $69,000.An
additional project scheduled for 2024 continues this project to completion by acquiring a drainage
easement and the install of a directionally bored drainage pipe to the west is to improve water
diversion.This element of the project is not eligible for grant assistance and is estimated to cost around
$115,000.All elements of this project will be reassessed for implementation pending notice of the
status of the grant awards.
3. Replacement of the Community Center Main Entrance Exterior Doors -The current doors are
believed to be original to the building's 1985 construction.The lock mechanism is obsolete for the
application to an electronic locking mechanism, and replacement of these doors with new ones are
anticipated to improve building efficiency and reduce energy loss due to the current large door
gaps.Replacement is anticipated to cost approximately $21,000.
4. Replacement of Community Center HVAC -The facilities maintenance plan notes that one of the 4
HVAC systems in the Community Center has reached the age for replacement.The estimated cost is
$31,000.
The Park Capital Fund 404
1.Replacement of the Community Center Playground -This project, currently being lead by the
Playground Sub-Committee, is a project proposed to be complete in 2022.This proposed budget
includes $100,000 in financial support from this fund.It is hoped that these funds can be leveraged
with other financial and in-kind community support from organizations such as local businesses and the
Scandia-Marine Lions Club.Major grant funding will be needed to be applied for early next year.It is
hoped that the project will exceed city-funding to provide for an entertaining, appealing, and accessible
play structure for years to come.Yearly phasing for additional enhancements are being considered
including accommodating additional age groups and physical fitness equipment for adults and
teenagers.
2.Final Season of Prairie and Wetland Restoration at Lilleskogen Park -This $11,000 expense fulfills
the final year of DNR grant funding for restoration of native plantings and removal of invasive species
in the park.Given this has and will remain an ongoing issue in this park, it will be prudent in the years
to come to potentially reapply for this program.
2022 Final Budget DRAFT SUMMARY 15 of 16
2022 Final Budget DRAFT SUMMARY DRAFT Presented 12/1/2021
2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
2022 Capital Project Narative Page 2 of 2
3.NEW Completion of a Comprehensive Park Plan -This $15,000 project now scheduled to start
2022 was introduced by the Park and Recreation Committee recently and approved by the City Council.
The project will build upon the community's first study from the 2000s, but will ultimately provide the
City will a long term plan for future park enhancement.
Equipment Replacement Fund 406
Replacement of the City’s Grass Cutting Farm Tractor -The City currently owns a 1999 John Deere
6410 Tractor with a rear and side mounted boom for mowing.This piece of equipment was once the
Public Works Department’s most used machines as it was used for loading, lifting, ditch mowing, and a
variety of other tasks.Since the purchase of the front-end loader last year, this equipment is now used
exclusively for ditch mowing.However, the tractor has experienced numerous costly mechanical,
hydraulic, and electrical failures resulting in repair costs for this year alone exceeding $8,000.It is highly
recommended that a replacement is purchased along with compatible mower boom attachments.The
cost of this equipment acquisition is approximately $260,000. The Cost has now been estimated to be
$198,500 which has been adjusted in the budget.
Local Road Improvement Fund 408
Melanie Trail N Resurfacing and Stormwater Project -This project, which received preliminary
engineering approval earlier this year, is anticipated to be bided out next spring for construction in mid-
to-late summer.The project, estimated to cost between $680,000 to $707,000 consists of asphalt
reclamation and replacement, stormwater improvements, and potential soil corrections depending on
existing soil conditions.The Comfort Lake Forest Lake Watershed District is also working concurrently
on the project to address water quality issues impacting Bone Lake.
Capital Revenue and Forecasted Fund Balance
This draft 2022 Capital Budget does not include bond or other debt financing at this time. Estimated
year-end fund balance for each of the respective capital funds can be found in the Statement of Revenue
and Expenditures in this packet.Both the Road Improvement Fund and the General Capital Fund are
anticipated to decline in fund balance.The cummulative estimated reduction in capital fund balance is
approximately $990,000, if estimated expenses come within budgeted range. This estimates year-end
cash posistion to be at which is anticipated to be around $2,330,000.This is not dangerous territory, but
it should be noted that the City has maintained a capital fund balance of between $2.5 million to $3
million. It is advisable that the City attempt to return to this range in order to help improve cash
position for future bond ratings.
Draft capital outlays have been included for each capital fund.This year's budget process introduced
estimated inflationary adjustments based on a conservative 4% inflation rate.
Please let me know if you have any questions.
2022 Final Budget DRAFT SUMMARY 16 of 16