3. DRAFT Final Comprehensive 2022 Budget Presented 12-1-2021DRAFT 2022 Final Budget 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
Comprehensive Annual Budget
Presented: September 21, 2021
With Supporting Documentation
DRAFT 2022 Final Budget 1 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
DATE:December 1, 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.
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 valuation 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 jurisdictions.
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.
Pg. 1 of 8
The staff of the City of Scandia are pleased to submit the 2022 the DRAFT Final Budget and property tax levy for your
consideration, and possible approval on Tuesday, December 21, 2021. This draft budget includes direction from the City Council over
the course of previous workshops. When the budget is approved later this month, it 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 utilities 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
substantial 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 January 2, 2021, those values were submitted 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 metropolitan area and Chisago County.
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2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 2 of 8
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 comparable size for 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%.
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)
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.
Total Change in Net Tax Capacity
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.
Chart 1 Changes to Net Tax Capacity
$6,023,919 $6,230,838
$6,723,403
$7,460,384
$7,911,011
$8,140,072
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2017 2018 2019 2020 2021 est. 2022
Total Change in Next Tax Capacity or
Total City-wide Taxable Value
0
2000000
4000000
6000000
8000000
10000000
12000000
14000000
16000000
18000000
Scandia Bayport AftonValue
DRAFT PRELIMINARY BUDGET 3 of 42
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2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 3 of 8
Source: Minnesota Metropolitan Council: https://stats.metc.state.mn.us/profile/detail.aspx?c=02396548
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.
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.
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 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 trend. It is unclear at this time what was the estimated non-response rate was for the 2020
Census.
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2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 4 of 8
Proposed General Fund Revenue Highlights
Other General Fund Expense Highlights
Shifts in Salaries and Wages
-
-
-
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.
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.
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 in the future.
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:
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DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 5 of 8
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1.
2.
Highlights on Benefit Cost Changes
Administrative/Legislative Budget Highlights
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-
-This budget reintroduces funds for conferences and travel next year.
-
-Overall budget reduced by $13,500.
Planning/Building and Assessment Highlights
-
-
-
-
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
additional 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.
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 was changed recently and
reduced by $20k to be moved to the police service costs for additional summer patrol.
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.
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2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 6 of 8
Public Safety Highlights
-The County only extended a modest increase this year for police services.
-$20,000 added to the budget to cover additional patrol costs for summer traffic.
The expense was originally listed in Admin legal services but is now in Police
services 101-42100-408 may be used for CCTV. City Council to determine fund use.
-
-
-
Public Works
-
-
Parks, Recreation, and Community Center Highlights
-
-
-
-
-
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.
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.
The consideration of adding a second summer seasonal laborer.
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2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 7 of 8
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.
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2022 Draft City-Wide Budget Transmittal Letter
December 1, 2021
pg. 8 of 8
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 $3
million. It is advisable that the City attempt to return to this range in order to help improve cash
position for future bond ratings.
Draft capital outlays have been included for each capital fund.This year's budget process introduced
estimated inflationary adjustments based on a conservative 4% inflation rate.
Please let me know if you have any questions.
DRAFT 2022 Final Budget
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DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
PROJECTED GENERAL REVENUE SOURCES
Percent
2021 Proposed 2022 Change
Property Tax Levy 1,381,700$ 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
DRAFT 2022 Final Budget 10 of 42
DRAFT 2022 Final Budget 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
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DRAFT 2022 Final Budget 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/CCTV.
(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.
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DRAFT 2022 Final Budget 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 prior to November.
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
DRAFT 2022 Final Budget 13 of 42
DRAFT 2022 Preliminary Budget 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 $1,000,000 of Value
DRAFT PRELIMINARY BUDGET 14 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
Year
Fund Balance
December 31
General Fund
Budget
Percent of Fund
Balance to
Budget
2013 Actual 1,594,415$ 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%
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 2022 Final Budget 15 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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
2020 Draft City of Scandia Line-Item Budget Presented 12-1-2021
General Fund 101
DRAFT 2022 Final Budget 16 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
DRAFT 2022 Final Budget 17 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
Adminisistration & Finance
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 40,000 (8,000) Cost of corporation counsel and prosecution services ($20k moved to police)
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 372,522 387,272 222,201 373,700 (13,572)
DRAFT 2022 Final Budget 18 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
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 - - - -
DRAFT 2022 Final Budget 19 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
TOTAL DEPT. 41910 PLANNING AND BUILDING 119,727 118,050 75,507 171,920 53,870
Assessor
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
E 101-42100-408 Police Special Detail Expense - - - 20,000 20,000 NEW LINE FOR SPECIAL DETAIL TRAFFIC ENFORCEMENT
TOTAL DEPT. 42100 POLICE SERVICES 120,533 147,460 73,868 170,900 23,440
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 - -
DRAFT 2022 Final Budget 20 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
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 - - - - -
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) "
DRAFT 2022 Final Budget 21 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
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
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 - -
DRAFT 2022 Final Budget 22 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
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 "
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 - - - - -
DRAFT 2022 Final Budget 23 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
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 - "
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)
DRAFT 2022 Final Budget 24 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 12-1-2021
General Fund 101
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 2022 Final Budget 25 of 42
DRAFT 2022 Final Budget 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
DRAFT 2022 Final Budget 26 of 42
DRAFT 2022 Final Budget 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
DRAFT 2022 Final Budget 27 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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, $1k ice sculpture
E 255-46500-720 Transfer Out - - - - -
TOTAL FUND 225 EXPENDITURES 745 750 244 10,175 9,425
NET REVENUE OVER EXPENSES 3,938 4,250 2,256 (1,975)
FUND 226 CABLE TV FUND
R 226-36210 Interest Income 126 - - -
R 226-38050 Cable TV Franchise Rebates 16,445 13,100 9,065 15,400 2,300 Estimated increase due to increases in subscribers
R 226-38051 PEG Fees 3,886 3,400 2,585 3,500 100
R 226-39203 Transfer In - - - - -
TOTAL FUND 226 REVENUE 20,456 16,500 11,651 18,900 2,400
E 226-41950-240 Small Tools and Minor Equip - - 52 - -
E 226-41950-309 Software Support & Maintenance 1,856 3,500 1,823 3,500 - Boxcast of meetings
E 226-41950-438 Misc. Contractual 1,380 7,000 - 8,000 1,000 Cost of Filming of Meetings by LACTV
E 226-41950-570 Office Equipment - - 230 250 250 Equipment Storage
E 226-41950-720 Transfer Out - - - - -
TOTAL FUND 226 EXPENDITURES 3,236 10,500 2,105 11,750 1,250
NET REVENUE OVER EXPENDITURES 17,220 6,000 9,546 7,150
2020 Draft City of Scandia Line-Item Budget Presented 12-1-2021
Special Revenue Funds
DRAFT 2022 Final Budget 28 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
313 - GO EQUIPMENT CERTIFICATE OF INDEBTEDNESS 2013 FUND
Fund 313 Actual YTD Actual Budget
2019 2020 7/31/2021 2021 2022
REVENUE
Taxes 68,816$ 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 $34,524.
DRAFT 2022 Final Budget 29 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
GO 2018 STREET RECONSTRUCTION FUND
Fund 318 Actual YTD Actual Budget
2019 2020 7/31/2021 2021 2022
REVENUE
Taxes 346,120 322,206 170,728 341,456 344,531
Special Assessments - - - - -
Interest earnings - - - - -
Refunds and Reimbursements - - - - -
Bond Proceeds - - - - -
Transfer In - - - - -
TOTAL REVENUES 346,120 322,206 170,728 341,456 344,531
EXPENDITURES
Miscellaneous 1,000 495 495 495 495
Principal 155,000 215,000 - 220,000 230,000
Interest Expense 173,638 111,175 52,363 104,725 98,125
Transfer Out - - - - -
TOTAL EXPENDITURES 329,638 326,670 52,858 325,220 328,620
NET REVENUE OVER
(UNDER) EXPENSE 16,482$ (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 -
DRAFT 2022 Final Budget 30 of 42
DRAFT 2022 Preliminary Budget DRAFT Presented 9/21/2021
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 $344,531. 2018 Road Construction bonds to be paid off in 2033.
R 318-36210 Interest Income - - - - -
R 318-39200 Interfund Operating Transfer - - - - -
TOTAL FUND 318 REVENUE 322,206 341,456 170,728 344,531 3,075
E 318-47000-304 Legal Services - - - - -
E 318-47000-601 Long Term Debt Principal 215,000 220,000 - 230,000 10,000
E 318-47000-611 Long Term Debt Interest 111,175 104,725 52,363 98,125 (6,600)
E 318-47000-620 Fiscal Agent s Fees 495 495 495 495 -
TOTAL FUND 318 EXPENDITURES 326,670 325,220 52,858 328,620 3,400
NET REVENUE OVER EXPENDITURES (4,464) 16,236 117,870 15,911
2020 Draft City of Scandia Line-Item Budget Presented 9-1-2021
Existing Debt Service
DRAFT PRELIMINARY BUDGET 31 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
YTD Actual
2019 2020 7/31/2021 2021 2022
General Capital Fund 401
REVENUE
Property taxes -$ -$ -$ 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
DRAFT 2022 Final Budget 32 of 42
DRAFT 2022 Final Budget 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$
DRAFT 2022 Final Budget 33 of 42
DRAFT 2022 Final Budget 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$
DRAFT 2022 Final Budget 34 of 42
DRAFT 2022 Final Budget 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
DRAFT 2022 Final Budget 35 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
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 - 217,336 117,336 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 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 - - 50,000 510 510
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 41,020 300,500 256,124 462,971 162,471
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 2022 Internet 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 (Stormwater)- - - - - - 2022-2023 Bliss Stormwater Improvement Project
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 HVAC and Front Door Replacement for Community Center
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 - - - 286,000 286,000
E 401-48000-438 Misc. Contractual - - - - - -
E 401-48000-520 Capital Improvements to Bldgs.35,045 30,995 - - - -
2022 Draft Capital City of Scandia Line-Item Budget - Presented 12-1-2021
DRAFT 2022 Final Budget 36 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
Actual Actual Budget Actual Preliminary dif over PY
Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes
2022 Draft Capital City of Scandia Line-Item Budget - Presented 12-1-2021
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 - - - - - -
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)
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) (194,309)
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 - - 1,200 1,200
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 8,857 128,200 100,015
E 404-48000-101 Regular Wages & Salaries 1,200 3,000 - - - - Labor expenses must go through General Fund going forward
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 - - - - 15,600 15,600 $15k allocated to park plan (was $5k in 2021)
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 - - - - - -
DRAFT 2022 Final Budget 37 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
Actual Actual Budget Actual Preliminary dif over PY
Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes
2022 Draft Capital City of Scandia Line-Item Budget - Presented 12-1-2021
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 - - - - -
E 404-48000-720 Operating Transfers 3,000 - 1,440 - 1,440 - Payback of Lilleskogen Park Parking Lot Loan to Other Fund
TOTAL FUND 404 EXPENDITURES 128,122 34,743 42,025 1,757 236,048 194,023
NET REVENUE OVER EXPENDITURES 30,023 5,190 (13,840) 7,100 (107,848)
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 - - (7,000)
R 406-39200 Interfund Operating Transfer - - - - - -
R 406-39350 Certificate of Indebtedness - - - - - -
TOTAL 406 FUND REVENUE 32,770 43,524 138,000 65,000 88,815 (49,185)
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 - - 198,500 198,500 Purchase of Road Tractor for mowing shoulders and its attachments was est. $260k
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 11,224 198,500 146,000
NET REVENUE OVER EXPENDITURES (43,192) (49,974) 85,500 53,776 (109,685)
FUND 408 LOCAL ROAD IMPROVEMENT FUND
R 408-31000 Washington City. Tax Settlement 352,326 357,831 438,539 219,270 216,860 (221,679) 2023-2024 Cash will be low around 50k, 2025-2026 apx $280k
R 408-33422 Other State Grants & Aids - - - 44,681 - - HF 10 Omnibus Trasport Funding from State of Minnesota - 1 time road aid
R 408-34304 Reimbursement for Services - - - - - -
R 408-36100 Special Assessments 693 - - - - -
DRAFT 2022 Final Budget 38 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
Actual Actual Budget Actual Preliminary dif over PY
Type Code Description 2019 2020 2021 7/31/2021 2022 Budget Notes
2022 Draft Capital City of Scandia Line-Item Budget - Presented 12-1-2021
R 408-36210 Interest Income 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 - - - - - -
R 408-36250 Misc. Refund - - - - - -
TOTAL 408 FUND REVENUE 376,759 374,580 518,539 343,951 236,473 (282,066)
E 408-43100-303 Engineering Fees 72,644 70,925 - 82,107 - - (2021 Total YE Expense 820,568.39 under budget. $24,431.61 in savings
E 408-43100-530 Capital Impr Other Than Bldgs.15,174 355,305 845,000 650,651 707,200 (137,800) 2022 Melanie Trl N Reconstruction Project and Overlay)
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) (470,727)
DRAFT 2022 Final Budget 39 of 42
DRAFT 2022 Final Budget DRAFT Presented 9/21/2021
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 275,000 - 286,000 - - - - - - - - -
401-48000-435 6 Bliss Additions Stormwater plan 2023 275,000 - - 297,440 - - - - - - - -
401-48000-435 7 Bliss Stormwater Discharge Pipe 2024 100,000 - - - 112,486 - - - - - - -
401-48000-435 8 Bliss Additions Stormwater Interceptor to Wetland 2024 110,000 - - - 123,735 - - - - - - -
401-48000-435 9 Bliss Additions Stormwater plan 2025 35,000 - - - - 40,945 - - - - - -
401-41000-530 10 Broadband Expansion 2021 250,000 250,000 - - - - - - - - - -
401-41000-530 11 Broadband Expansion 2022 307,000 - 319,280 - - - - - - - - -
401-41000-530 12 Broadband Expansion 2023 307,000 - - 332,051 - - - - - - - -
401-41000-530 13 Broadband Expansion 2024 250,000 - - - 281,216 - - - - - - -
401-43000-520 14 Cold Storage Building 2026 70,000 - - - - - 85,166 - - - - -
401-45180-520 15 Community Center Flooring & Paint 0 40,000 - - - - - - - - - - -
401-45180-520 16 Community Center Door Locks & ADA 2021 15,000 15,000 - - - - - - - - - -
401-45180-520 17 Community Center Front Door 2022 20,000 - 20,800 - - - - - - - - -
401-45180-520 18 Community Center HVAC Replacement 2022 30,000 - 31,200 - - - - - - - - -
401-45180-530 19 Community Center Park Survey 2021 6,800 6,800 - - - - - - - - - -
401-45180-520 20 Community Center Upgrade Renovations 2028 600,000 - - - - - - - 789,559 - - -
401-42200-530 21 Defibulator Replacement FD 2021 36,100 36,100 - - - - - - - - - -
401-41000-530 22 Development Code Update 2021 30,000 30,000 - - - - - - - - - -
401-42200-520 23 Exhaust removal system 2024 48,000 - - - 53,993 - - - - - - -
401-42200-520 24 FD/PW Bldg Roof Replacement 2021 119,000 119,000 - - - - - - - - - -
401-41000-530 25 Financial Mgmt Plan 2021 15,900 15,900 - - - - - - - - - -
401-42200-530 26 Fire Department Radio Replacement 2021 95,800 95,800 - - - - - - - - - -
401-42200-530 27 Jaws of Life 2028 12,000 - - - - - - - 15,791 - - -
401-43000-530 28 Radio Replacement 2021 10,000 10,000 - - - - - - - - - -
401-42200-530 29 Thermo Cameras 2026 8,000 - - - - - 9,733 - - - - -
401-42200-530 30 UTV/Trailer 2026 28,000 - - - - - 34,066 - - - - -
401-42200-530 31 Warning Sirens 2024 20,000 - - - 22,497 - - - - - - -
32 CIP placeholder 2028 75,000 - - - - - - - - 102,643 106,748 111,018
33 75,000 616,600 657,280 661,939 593,928 40,945 128,965 - 805,350 348,985 106,748 111,018
DRAFT 2022 Budget - FUND 401 General Capital Outlay
Project
DRAFT 2022 Final Budget 40 of 42
DRAFT 2022 Final Budget DRAFT Presented 12/1/2021
CIP Inflation %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 #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 2027 10,000 - - - - - - 12,653 - - - -
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 33,000 - - 35,693 - - - - - - - -
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 2022 15,000 - 15,600 - - - - - - - - -
404-48000-530 15 Replacement ballfield for South Field 2027 35,000 - - - - - - 44,286 - - - -
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 - - - -
16 CIP placeholder 2030 50,000 - - - - - - - - - 74,012
17 Total Capital Projects 750,170 35,585 234,608 68,141 56,243 66,682 48,666 79,715 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%
2021 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
Code Item #Capital Project Name 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 - 198,500 - - - - - - - - -
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 52,500 198,500 666,266 112,486 - - - - 273,714 - -
Project
DRAFT 2022 Capital Budget
Fund 404 Park Capital Outlay
Project
FUND 406 Capital Replacement Outlay
DRAFT 2022 Final Budget 41 of 42
DRAFT 2022 Preliminary Budget DRAFT Presented 12/1/2021
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 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 2026 20,000 - - - - - 24,333 - - - - -
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 boring 2029 20,000 - - - - - - - - 27,371 - -
18 Total Capital Projects 7,563,000 915,000 707,200 938,829 736,786 1,031,815 1,356,568 1,098,297 1,039,586 1,081,170 - -
FUND 408 Local Road Improvement - DRAFT 2022 Capital Outlay
Project
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