3)b Draft Proposed Line Item 2023 Budget 9-7-2022Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
FUND 101 GENERAL FUND
General Revenues
R 101-31000 Washington Cty. Tax Settlement 1,261,913 1,583,000 - 1,759,213 11.1%Total General Fund Tax Levy
R 101-31040 Fiscal Disparities 124,112 - - - estimate of equalization of disparities distributed by the State from the area wide mill rate
R 101-31701 Gravel Taxes 27,751 20,000 - 20,000 0.0%Aggregate Material Removal; Production Tax (set by County Board
R 101-31830 Solar Energy Production Tax 6,965 5,000 - 6,000 20.0%Share set by State of MN
R 101-31900 Penalties & Interest Delinquent Tax 2,475 400 - 400 0.0%Outstanding Property Tax with Interest
R 101-32150 Utility Permits 6,450 3,000 2,250 3,000 0.0%Right-of-Way or Work in the Road permit fee revenues $150 per permit
R 101-32180 Tobacco and Liquor Licenses 12,585 8,500 422 10,000 17.6%Estimated Liquor and Tobacco Licenses without special events
R 101-32190 Other City Permits 2,959 3,000 1,690 3,000 0.0%(Zoning, Grading, special events, driveways)
R 101-32210 Building Permits 196,155 135,000 71,624 145,000 7.4%As of mid year at 53%
R 101-32260 Gambling Permits 130 - 115 100 Anticipating diminished gambling permits in 2021 due to Covid-19
R 101-33401 LGA/MVHC/AG/PERA Aid 6,853 13,200 - 7,000 -47.0%Anticipating similar aid from 2019
R 101-33420 Fire Relief State PERA 39,178 39,600 - 37,000 -6.6%Anticipating similar aid from 2019
R 101-33422 Other State Grants & Aids 10,763 5,400 - 11,000 103.7%Fire Fighter Training Reibursement
R 101-33428 Payments In Lue of Taxes (PILT)6,086 6,000 - 6,000 0.0%Compensation from the state for loss of tax base from state owned land
R 101-33620 Recycling Grant 13,062 9,000 13,188 10,500 16.7%County Recycling Grant
R 101-33630 Local Govt Grants & Aids - - - - No anticipated 2021 County Grants
R 101-33640 Other Grants 724 1,000 - 1,200 20.0%Previously anticipated obtaining grants for turnout gear
R 101-34103 Zoning and Planning 12,736 4,300 2,350 6,700 55.8%Zoning Permit Fees
R 101-34106 Engineering Fees 1,299 - - 500 To Eliminate Line- Formerly Expense related to recording services for permit review
R 101-34107 Assessment Search Fees 20 100 20 - -100.0%$20 per search required at property closing
R 101-34109 Water Usage 140 200 - 100 -50.0%Revenue for Uptown City-Owned Well (ELEM and Gammelgarden)
2023 Draft Proposed Line-Item Budget Detail
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
R 101-34201 Impound Fees - - - - Collected fees for Dog Impoundment
R 101-34202 Fire Protection Services 30,710 31,493 31,493 34,300 8.9%Contract Revenue from service agreement with May Township
R 101-34301 Restitution 24,432 - - - Line used for Receipt of refunds to Damage to Property
R 101-34303 Dust Control 2,666 2,400 3,180 2,700 12.5%Payment received each year for dust control at Cedar Cliff
R 101-34304 Reimbursement for Services 5,400 3,600 1,800 3,000 -16.7%Reimbursement for Accounting Services for Forest Lake Cable Commission
R 101-34750 Facilities Rental 6,808 5,000 6,012 5,500 10.0%Comm. Ctr. Hall Rental, Annex Rental, and Hay Lake Shelter Rental (antipate 1/4 revenue 2021)
R 101-34760 Cleaning Fees 100 200 - 100 -50.0%Claimed cleaning deposits on facilities rentals
R 101-34790 Recreation Programs 1,125 1,000 1,400 2,100 110.0%Fee Revenues from Rec Programming (Yoga/Ice Skating)
R 101-34950 Solar Subscription - - - 1,900 Revenue from City-owned solar installations
R 101-35101 Fines & Forfeitures 6,899 7,000 3,295 7,400 5.7%Fine revenue from State Courts and Administrative Citations
R 101-35201 Forfeited Land Sales - - - - Proceeds from City-owned land sales allocated to the General Fund
R 101-36210 Interest Income 3,133 15,900 3,925 12,100 -23.9%Allocation of interest earnings on interest bearing accounts and investments
R 101-36230 Donations 8,936 1,500 2,841 2,000 33.3%Typically Vinterfest Dontations, Fire Relief Donations, Park Donations
R 101-36240 Insurance Dividend 7,281 2,000 - 4,100 105.0%Yearly dividend from LMCITT for City's share of ownership
R 101-36250 Misc. Refund 2,769 2,500 150 3,800 52.0%Misc. Revenue from records requests,Canidate filling fees, etc.
R 101-38050 Cable TV Franchise Rebates - - - - Line to be eliminated- Goes to Fund 226 Cable TV
R 101-39200 Interfund Transfer - - - - Transfers In from Other City Funds ($1440 Ballfield maintenance from Park Fund)
TOTAL FUND 101 GENERAL FUND REVENUE 1,832,616 1,909,293 145,755 2,105,713 10.3%
-
EXPENDITURES
DEPT. 41000 FINANCE AND ADMINISTRATION
E 101-41000-101 Regular Wages & Salaries 171,309 162,600 64,512 173,000 6.4%Estimated Salaries based on approved 2019 Wage Study Scale
E 101-41000-121 PERA Coord. Employer Contribu.12,676 12,000 4,828 11,300 -5.8%Esrimated based on adjusted employee earnings
E 101-41000-122 FICA Employer Contribution 10,975 10,100 2,970 10,700 5.9%"
E 101-41000-126 MEDICARE Employer Contribution 2,643 2,400 1,008 2,500 4.2%"
E 101-41000-131 Employer Paid Health 31,493 23,600 13,501 32,300 36.9%Projected 10% change conformation not until the last week of Sept 2022
E 101-41000-132 Dental Insurance - 2,900 484 1,400 -51.7%"
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-41000-134 Employer Paid Life 704 600 240 600 0.0%"
E 101-41000-135 Employer Paid Disability 1,299 1,200 251 500 -58.3%Lower due to redistribution of cost share between departments no predicited increase
E 101-41000-151 Worker s Comp Insurance Prem 1,462 1,200 1,729 1,800 50.0%
E 101-41000-200 Office Supplies 1,367 1,000 597 1,100 10.0%
E 101-41000-203 Printed Forms & Papers 1,911 1,800 973 1,900 5.6%
E 101-41000-210 Operating Supplies 108 900 666 800 -11.1%
E 101-41000-301 Auditing and Accounting Services 20,200 20,800 17,200 23,500 13.0%Schlenner Wenner & Co agreement through 2021 fiscal yr
E 101-41000-304 Legal Services 46,888 40,000 18,507 55,000 37.5%Cost of corporation counsel and prosecution services
E 101-41000-308 Other Professional Services 1,081 1,000 1,404 5,000 400.0%Ebdo & Ehlers Financial Assistance
E 101-41000-309 Software Support & Maintenance 18,156 12,000 12,154 15,200 26.7%$3,500-website, $5900 Rolltex Server Maintenance/Tech Support, $550 Capital planning software, Laserfiche $1200, Banyon $1900, Carbonite $1,600, Norton, $360 GoToMeeting, $180 Adobe Pro
E 101-41000-316 Conferences & Seminars - 800 1,049 700 -12.5%
E 101-41000-317 Employee Training 271 500 - 200 -60.0%
E 101-41000-319 Other Services 1,309 1,300 74 700 -46.2%Continuing Disclosure Services, Financial Advising, and Accounting Advising (AEM)
E 101-41000-321 Telephone 4,721 4,500 2,434 3,700 -17.8%
E 101-41000-322 Postage 2,393 2,300 1,066 2,200 -4.3%
E 101-41000-331 Travel Expenses 36 2,500 453 600 -76.0%
E 101-41000-351 Legal Notices Publishing 1,134 2,000 894 1,200 -40.0%Newspaper Publications for budget, public hearings, and other required postings
E 101-41000-361 Liability/Property Ins 4,628 4,100 4,568 7,900 92.7%
E 101-41000-381 Utilities-Electric & Gas 10,925 12,000 2,781 12,000 0.0%Increase due to the cost of gas
E 101-41000-413 Equipment Rental 1,953 2,800 860 1,900 -32.1%Copy and Postage Machine Expenses; new flat bed scanner
E 101-41000-430 Recycling 26,803 27,800 13,923 30,100 8.3%Per agreement with SRC on Community Recycling
E 101-41000-433 Dues and Subscriptions 5,634 5,900 290 6,100 3.4%LMC/MN Mayor's Association/ICMA/MCMA/MCFOA/GFOA
E 101-41000-434 Youth Service Bureau 5,500 5,500 5,500 5,500 0.0%Support for program for rehablitation of youth offenders dba Lakes Center for Youth & Families
E 101-41000-435 Misc Expense 512 - - 500
E 101-41000-438 Misc. Contractual 3,632 3,600 3,562 4,000 11.1%codification of ordinances
E 101-41000-439 Refunds Issued 159 - - -
E 101-41000-570 Office Equipment 4,709 4,000 2,603 5,500 37.5%Purchase of computer replacement for office
TOTAL DEPT. 41000 FINANCE AND ADMINISTRATION 396,590 373,700 181,082 419,400 12.2%
DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL
E 101-41110-101 Regular Wages & Salaries 17,946 18,100 4,486 18,200 0.6%Mayor and Council
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-41110-122 FICA Employer Contribution 212 1,100 106 1,100 0.0%
E 101-41110-126 MEDICARE Employer Contribution 40 300 13 300 0.0%
E 101-41110-127 PERA Defined 727 600 139 600 0.0%
E 101-41110-151 Worker s Comp Insurance Prem 76 100 - - -100.0%
E 101-41110-308 Other Professional Services 30 - - -
E 101-41110-316 Conferences & Seminars - 1,000 398 700 -30.0%
E 101-41110-331 Travel Expenses - 1,800 - - -100.0%
E 101-41110-560 Furniture and Fixtures - - - -
E 101-41110-570 Office Equipment 166 - - -
TOTAL DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL 19,195 23,000 5,142 20,900 -9.1%
DEPT. 41410 ELECTIONS
E 101-41410-199 Election Judge - 4,800 - 4,800 0.0%No anticipated election in 2023
E 101-41410-200 Office Supplies - 100 - - -100.0%
E 101-41410-203 Printed Forms & Papers - - - -
E 101-41410-210 Operating Supplies - 1,000 - 200 -80.0%
E 101-41410-351 Legal Notices Publishing - 200 - - -100.0%
E 101-41410-413 Equipment Rental 1,470 1,500 1,515 850 -43.3%Equipment maintenance charges from Washington County
TOTAL DEPT. 41410 ELECTIONS 1,470 7,600 1,515 5,850 -23.0%
DEPT. 41910 PLANNING AND BUILDING
E 101-41910-101 Regular Wages & Salaries 18,685 49,800 22,409 48,800 -2.0%Share of Administrator wages and benefits
E 101-41910-121 PERA Coord. Employer Contribu.1,401 3,600 1,680 3,500 -2.8%"
E 101-41910-122 FICA Employer Contribution 1,159 3,100 1,297 3,000 -3.2%"
E 101-41910-126 MEDICARE Employer Contribution 269 700 316 700 0.0%"
E 101-41910-131 Employer Paid Health - 11,400 6,754 16,600 45.6%"
E 101-41910-132 Dental Insurance - 1,900 250 700 -63.2%
E 101-41910-134 Employer Paid Life - 200 86 200 0.0%"
E 101-41910-135 Employer Paid Disability - 400 201 400 0.0%"
E 101-41910-203 Printed Forms & Papers - 20 254 600 2900.0%
E 101-41910-311 Contract Permit Inspections 81,881 55,000 26,957 50,000 -9.1%Building (City of Hugo) and Electrical (Joesph Wheaton) Inspections
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-41910-312 Planning Services 40,305 28,000 6,171 50,000 78.6%(Anticipated increased cost for new planning services)
E 101-41910-313 Committee & Commission Reimbur 4,400 5,000 2,600 5,000 0.0%PC meeting stipend $250/commissioner $300/Chair per quarter
E 101-41910-316 Conferences & Seminars - - - 50 Anticipated no attendance in 2021 due to Covid-19, $50 for APA MN Chapter Membership
E 101-41910-319 Other Services - - - - Previously Comp Plan Update Expense
E 101-41910-361 Liability/Property Ins 756 1,800 2,006 5,400 200.0%
E 101-41910-438 Misc. Contractual 6,069 11,000 2,342 5,000 -54.5%State Building Permit Surcharges
E 101-41910-439 Refunds Issued 186 - (573) 200
TOTAL DEPT. 41910 PLANNING AND BUILDING 155,112 171,920 72,749 190,150 10.6%
DEPT. 41960 Assessor
E 101-41960-300 Assessor 22,077 21,600 10,878 21,600 0.0%Assessor contract w/PAUSZEK, INC. (Patrick Poshek)
TOTAL DEPT. 41950 ASSESSOR 22,077 21,600 10,878 21,600 0.0%
DEPT. 42100 POLICE SERVICES
E 101-42100-318 Police Contract 144,337 150,400 - 168,499 12.0%Washington County Sheriff's Department Service Agreement
E 101-42100-319 Other Services 309 500 309 500 0.0%Code Red Notification Service
TOTAL DEPT. 42100 POLICE SERVICES 144,647 150,900 309 168,999 12.0%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
DEPT. 42200 FIRE & EMS DEPARTMENT
E 101-42200-101 Regular Wages & Salaries 124,411 95,000 52,752 120,600 26.9%Includes Officers pay and fire fighter call out @4,800hrs for the year
E 101-42200-121 PERA Coord. Employer Contribu.7,854 9,700 - - -100.0%"
E 101-42200-124 PERA Public Safety Employer Contribu.4,100
E 101-42200-122 FICA Employer Contribution 5,453 5,900 2,873 7,500 27.1%"
E 101-42200-126 MEDICARE Employer Contribution 2,281 1,400 445 1,700 21.4%"
E 101-42200-134 Employer Paid Life 192 200 96 200 0.0%
E 101-42200-135 Employer Paid Disability - 700 - 700 0.0%
E 101-42200-141 Unemployment Compensation - - - -
E 101-42200-151 Worker s Comp Insurance Prem 9,948 9,550 12,640 12,200 27.7%
E 101-42200-200 Office Supplies 358 400 - 400 0.0%
E 101-42200-203 Printed Forms & Papers 406 150 - 150 0.0%
E 101-42200-209 Medical Supplies 1,245 2,500 2,223 3,000 20.0%Inflation
E 101-42200-210 Operating Supplies 12,614 8,000 834 8,000 0.0%
E 101-42200-211 Cleaning Supplies 66 100 18 100 0.0%
E 101-42200-212 Fuel 3,590 2,500 1,731 3,500 40.0%Estimate based on prior years, Inflation
E 101-42200-217 Uniforms & Safety Equipment 3,497 10,000 - 10,000 0.0%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 828 3,000 205 3,000 0.0%
E 101-42200-222 Tires - - 1,540 -
E 101-42200-223 Structure Repair & Supplies 461 5,300 13 2,000 -62.3%New Carpet was supplied & installed for free ESTIMATED $4,000 SAVED
E 101-42200-240 Small Tools and Minor Equip 5,755 8,500 8,710 9,000 5.9%This has SCBA bottles ordered in 2021 due to back order
E 101-42200-305 Medical Services 4,357 4,500 5,635 3,500 -22.2%Annual Fit testing $3400, Medical direction now 0 cost
E 101-42200-306 Personal Testing & Recruit 2,025 1,500 903 1,300 -13.3%Hope to recruit 3-5 new members in 2022, medical testing $252 per person
E 101-42200-309 Software Support & Maintenance 18,531 17,000 5,690 17,000 0.0%Laserfiche user fee $280/yr, 800Mhz Radios user fee $10,403, Managed IT $6,000, Pager Repair $300
E 101-42200-310 Medical Training 102 11,000 - 2,000 -81.8%EMT Refresher now $0 cost, 2023 will be FF 1 & 2 traiing
E 101-42200-316 Conferences & Seminars - 300 - 250 -16.7%
E 101-42200-317 Employee Training 19,663 8,000 (5,930) 15,000 87.5%$7,500 in grant funds, Part of this is covered by state funding, 5 for FF 1 & 2 Training
E 101-42200-319 Other Services 2,981 500 70 500 0.0%Fire extinguishers
E 101-42200-321 Telephone 7,561 6,400 3,299 6,800 6.3%8 Computer air cars for county CAD $3671, Landline & Internet 5,400
E 101-42200-322 Postage 7 - - -
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-42200-324 State of MN-Fire Relief 39,178 35,300 - 35,300 0.0%Pass through to PERA
E 101-42200-325 City Match-Fire Relief - - - -
E 101-42200-331 Travel Expenses 50 2,000 - 1,500 -25.0%Sectional schools are starting to return
E 101-42200-334 Licenses & Permits 175 200 - 200 0.0%2023 firefighter license due
E 101-42200-340 Advertising - - - -
E 101-42200-361 Liability/Property Ins 8,102 6,000 6,685 7,200 20.0%Based on last year cost
E 101-42200-381 Utilities-Electric & Gas 2,718 4,000 5,995 8,000 100.0%Price increase in natural gas
E 101-42200-384 Refuse/Garbage Disposal 974 850 508 1,100 29.4%Inflation
E 101-42200-385 Sewer Pumping & Maintenance 270 700 300 700 0.0%
E 101-42200-401 Building Maintenance/Repairs 3,722 2,500 1,302 2,500 0.0%Pest Control $530, Cleaning Service $1800
E 101-42200-403 Improvements Other Than Bldgs - - - -
E 101-42200-404 Repair Machinery/Equipment 13,858 8,000 2,981 8,000 0.0%
E 101-42200-407 Well Repair & Maintenance - 140 - - -100.0%Annual back flow preventer annual now not required
E 101-42200-433 Dues and Subscriptions 2,203 2,100 2,350 2,400 14.3%IamResponding $700, Check-It $1,300
E 101-42200-438 Misc. Contractual 2,205 4,100 1,605 4,100 0.0%Siren Maintenance $1,605, Compressor $750, Lucas $1,100
E 101-42200-440 Events 807 800 - 800 0.0%Taco Daze, Fire prevention, Safe Halloween
E 101-42200-520 Capital Improvements to Bldgs - - - -
E 101-42200-530 Capital Impr Other Than Bldgs - - 1,178 -
E 101-42200-540 Heavy Machinery Capital - - - -
E 101-42200-560 Furniture and Fixtures 220 500 - 500 0.0%Replace some meeting room chairs
E 101-42200-570 Office Equipment 928 900 - 900 0.0%
TOTAL DEPT. 42200 FIRE/EMS DEPARTMENT 309,597 280,190 116,650 305,700 9.1%
DEPT 42700 ANIMAL CONTROL
E 101-42700-314 Animal Control 4,705 4,000 1,700 5,000 25.0%Officer and Impoundment Costs - Companion Animal Control $150/m retainer
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
TOTAL DEPT. 42700 ANIMAL CONTROL 4,705 4,000 1,700 5,000 25.0%
DEPT 43000 PUBLIC WORKS
E 101-43000-101 Regular Wages & Salaries 222,975 220,300 90,870 229,700 4.3%Share of Director/Labor Wages for Public Works
E 101-43000-102 OT Regular Wages 5,260 4,900 6,882 5,000 2.0%"
E 101-43000-104 Temporary Employee Wages 1,842 3,700 2,721 2,300 -37.8%"
E 101-43000-121 PERA Coord. Employer Contribu.16,763 16,900 7,315 17,600 4.1%"
E 101-43000-122 FICA Employer Contribution 12,702 14,000 6,487 14,600 4.3%"
E 101-43000-126 MEDICARE Employer Contribution 3,181 3,300 1,540 3,400 3.0%"
E 101-43000-131 Employer Paid Health 49,845 53,600 32,304 79,100 47.6%"
E 101-43000-132 Dental Insurance - 2,000 499 1,100 -45.0%"
E 101-43000-134 Employer Paid Life 656 700 374 700 0.0%"
E 101-43000-135 Employer Paid Disability 2,022 1,700 869 1,700 0.0%"
E 101-43000-141 Unemployment Compensation 1,456 1,500 - - -100.0%"
E 101-43000-151 Worker s Comp Insurance Prem 17,049 16,890 22,367 26,400 56.3%"
E 101-43000-200 Office Supplies 364 600 - 600 0.0%
E 101-43000-210 Operating Supplies 6,213 8,000 4,702 8,400 5.0%
E 101-43000-212 Fuel 16,768 18,000 10,039 20,000 11.1%
E 101-43000-217 Uniforms & Safety Equipment 1,899 2,000 344 2,200 10.0%Boots, Class II -III shirts-pants, saw chaps, harnesses - Staff clothing allow..
E 101-43000-221 Equipment Parts 14,906 12,100 6,501 14,000 15.7%Parts cost market increase
E 101-43000-222 Tires 4,941 6,500 - 7,500 15.4%Tire cost market increase
E 101-43000-223 Structure Repair & Supplies - 2,000 - 2,200 10.0%Roof, windows, door locks, eelctrical \ plumbing fixtures
E 101-43000-224 Materials for Road Maintenance 4,757 15,000 4,819 16,500 10.0%signs, posts, asphalt, shouldering
E 101-43000-228 Gravel 7,383 9,900 697 10,000 1.0%Gravel road maint., Pilar done 2017-2018 - Old Marine, 185th start 2020
E 101-43000-229 Salt 16,085 19,000 15,653 20,000 5.3%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 1,132 5,000 32 8,000 60.0%
E 101-43000-302 Surveying - - - -
E 101-43000-303 Engineering Fees 11,909 9,400 3,079 10,000 6.4%annual road projects
E 101-43000-304 Legal Services - - - -
E 101-43000-305 Medical Services 408 1,200 458 1,200 0.0% New employee screening and MNDOT Comm. dirver testing
E 101-43000-309 Software Support & Maintenance 682 1,900 - 2,000 5.3%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-43000-317 Employee Training 120 1,700 - 1,700 0.0%Milage, sign up costs, St. Cloud Equip Expo.
E 101-43000-319 Other Services 6,619 13,200 1,162 13,600 3.0%Tree removal in ROW, Ditching
E 101-43000-321 Telephone 4,630 4,800 2,206 3,000 -37.5%Drop 2 cell phones and radio
E 101-43000-331 Travel Expenses 583 500 - 500 0.0%
E 101-43000-334 Licenses & Permits 68 500 173 500 0.0%
E 101-43000-361 Liability/Property Ins 14,068 9,300 10,362 10,000 7.5%
E 101-43000-365 Insurance Claims - - - -
E 101-43000-381 Utilities-Electric & Gas 2,096 3,200 4,142 4,000 25.0%
E 101-43000-384 Refuse/Garbage Disposal 705 900 646 1,000 11.1%
E 101-43000-385 Sewer Pumping & Maintenance 270 800 756 1,600 100.0%Holding tank cost doubled
E 101-43000-387 Street Light Utilities 3,689 4,000 2,247 4,200 5.0%
E 101-43000-401 Building Maintenance/Repairs 3,235 5,500 1,226 8,000 45.5%Garage doors openers
E 101-43000-403 Improvements Other Than Bldgs 1,575 - - -
E 101-43000-404 Repair Machinery/Equipment 33,518 14,000 378 15,500 10.7%Parts and labor cost increases
E 101-43000-405 Contractual Road Maint/Repair 44,144 150,000 32,146 157,500 5.0%Large patches, overlays, sealcoating, crack sealing
E 101-43000-407 Well Repair & Maintenance - - - - RPZ testing, VFD
E 101-43000-413 Equipment Rental 646 3,500 1,304 4,000 14.3%Chipper during winter
E 101-43000-417 Uniform Rental 1,282 1,000 399 1,100 10.0%Cinta's
E 101-43000-433 Dues and Subscriptions - 200 - 200 0.0%
E 101-43000-438 Misc. Contractual 17,894 15,000 931 15,750 5.0%Crane hoise testing. Pest control, cleaning, unexpected small road project
E 101-43000-439 Refunds Issued 400 - - -
E 101-43000-530 Capital Impr Other Than Bldgs - - 1,178 -
E 101-43000-550 Motor Vehicles Capital - - - -
E 101-43000-560 Furniture and Fixtures - - - -
E 101-43000-570 Office Equipment 821 3,300 589 1,000 -69.7%New printer, scanner - 11.5 x 17
TOTAL DEPT 43000 PUBLIC WORKS DEPARTMENT 557,563 681,490 278,396 747,350 9.7%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
DEPT. 45000 PARKS AND RECREATION
E 101-45000-101 Regular Wages & Salaries 19,795 9,800 3,428 10,200 4.1%
E 101-45000-104 Temporary Employee Wages 19,299 29,100 8,688 21,700 -25.4%"
E 101-45000-121 PERA Coord. Employer Contribu.1,484 700 256 800 14.3%"
E 101-45000-122 FICA Employer Contribution 2,242 2,600 726 2,100 -19.2%"
E 101-45000-126 MEDICARE Employer Contribution 532 600 187 500 -16.7%"
E 101-45000-131 Employer Paid Health - 2,100 1,539 3,000 42.9%"
E 101-45000-132 Dental Insurance - 100 18 - -100.0%
E 101-45000-134 Employer Paid Life - - 72 - "
E 101-45000-135 Employer Paid Disability - 1,000 186 1,000 0.0%"
E 101-45000-141 Unemployment Compensation - - - - "
E 101-45000-151 Worker s Comp Insurance Prem 1,711 1,450 1,915 2,500 72.4%"
E 101-45000-200 Office Supplies - 300 - 310 3.3%
E 101-45000-203 Printed Forms & Papers 285 900 78 930 3.3%
E 101-45000-210 Operating Supplies 1,868 900 259 930 3.3%
E 101-45000-212 Fuel 243 1,500 451 1,650 10.0%
E 101-45000-221 Equipment Parts 242 2,000 233 2,100 5.0%
E 101-45000-223 Structure Repair & Supplies (451) 500 - 2,100 320.0%Costs moved from line 401 to line 223
E 101-45000-240 Small Tools and Minor Equip 150 - 360 400
E 101-45000-312 Planning Services - - - -
E 101-45000-313 Committee & Commission Reimbur 1,380 1,200 540 1,200 0.0%
E 101-45000-319 Other Services 898 - 122 -
E 101-45000-322 Postage - - - -
E 101-45000-340 Advertising - - 180 200
E 101-45000-353 Sales& Use Tax 37 - - -
E 101-45000-361 Liability/Property Ins 4,817 7,100 7,911 3,600 -49.3%
E 101-45000-381 Utilities-Electric & Gas 4,148 4,000 4,450 4,500 12.5%
E 101-45000-384 Refuse/Garbage Disposal 4,553 1,900 2,142 2,500 31.6%Historically Underfunded
E 101-45000-385 Sewer Pumping & Maintenance 378 500 143 700 40.0%Market increase
E 101-45000-401 Building Maintenance/Repairs 1,208 6,000 438 4,800 -20.0%Costs moved from line 401 to line 223
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-45000-403 Improvements Other Than Bldgs - - 1,486 -
E 101-45000-404 Repair Machinery/Equipment 203 700 100 750 7.1%
E 101-45000-406 Grounds Care 764 4,000 - 4,000 0.0%Plant replacements - MNDOT, City Hall, W.H., W.E. ballfield, City signs
E 101-45000-438 Misc. Contractual 4,913 3,000 - 3,300 10.0%
E 101-45000-439 Refunds Issued - - - -
E 101-45000-440 Events 5,744 3,000 6,493 3,300 10.0%
E 101-45000-530 Capital Impr Other Than Bldgs 1,505 10,000 - 10,000 0.0%Rink board and fencing improvements
TOTAL DEPT. 45000 PARKS AND RECREATION 77,948 94,950 42,399 89,070 -6.2%
DEPT. 45180 COMMUNITY CENTER
E 101-45180-101 Regular Wages & Salaries 2,956 14,400 6,132 15,000 4.2%Includes PW Worker Allocation
E 101-45180-104 Temporary Employee Wages - - - - "
E 101-45180-121 PERA Coord. Employer Contribu.204 1,100 441 1,100 0.0%"
E 101-45180-122 FICA Employer Contribution 181 900 354 900 0.0%"
E 101-45180-126 MEDICARE Employer Contribution 35 200 92 200 0.0%"
E 101-45180-131 Employer Paid Health - 3,100 1,498 4,300 38.7%"
E 101-45180-132 Dental Insurance - - - -
E 101-45180-134 Employer Paid Life - - 24 - "
E 101-45180-135 Employer Paid Disability - 100 69 100 0.0%"
E 101-45180-151 Worker s Comp Insurance Prem - - - - "
E 101-45180-210 Operating Supplies 1,912 2,800 628 2,900 3.6%Toilet paper, soap, hand towels, softener salt, wax, floor cleaner, Ice melt
E 101-45180-223 Structure Repair & Supplies 343 6,500 9 6,500 0.0%toilet and sink parts, kitchen repairs
E 101-45180-334 Licenses & Permits 874 900 777 1,000 11.1%
E 101-45180-361 Liability/Property Ins 2,172 2,300 2,563 2,500 8.7%
E 101-45180-381 Utilities-Electric & Gas 6,018 10,600 6,039 11,200 5.7%
E 101-45180-384 Refuse/Garbage Disposal 1,889 1,800 804 1,900 5.6%
E 101-45180-385 Sewer Pumping & Maintenance 2,549 3,500 1,576 3,700 5.7%
E 101-45180-401 Building Maintenance/Repairs 10,685 13,000 7,245 15,000 15.4%
E 101-45180-404 Repair Machinery/Equipment 2,471 3,000 - 5,000 66.7%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 101-45180-406 Grounds Care 260 650 - 690 6.2%Plant/ flower replacement, spraying,
E 101-45180-407 Well Repair & Maintenance - 600 13,675 1,000 66.7%RPZ testing - annual
E 101-45180-438 Misc. Contractual 1,995 2,500 - 2,700 8.0%
E 101-45180-439 Refunds Issued - - - -
E 101-45180-520 Capital Improvements to Bldgs.3,464 6,000 1,999 6,000 0.0%New furnace's? Hot water heater in the back?
E 101-45180-530 Capital Impr Other Than Bldgs 2,555 - - -
E 101-45180-570 Office Equipment 1,319 - - -
TOTAL DEPT. 45180 COMMUNITY CENTER EXPENSE 41,884 73,950 43,925 81,690 10.5%
DEPT. TRANSFER OUT49000 INTERFUND TRANSFERS OUT
E 101-49000-720 Interfund Transfers Out 280,000 - - -
TOTAL DEPT. 49360 INTERFUND TRANSFERS OUT 280,000 - - - Excess Fund balance transfer to capital
TOTAL FUND 101 GENERAL FUND EXPENDITURES 2,010,787 1,883,300 754,746 2,055,709 9.2%
NET REVENUE OVER EXPENSE (178,171) 25,993 (608,991) 50,004 92.4%
FUND 225 EDA
R 225-31000 Washington City. Tax Settlement 5,000 8,000 - 9,200 15.0%no < 0.0185 percent of the estimated market value in the city; 2021: $147,158
R 225-33640 Other Grants - - - - No anticipated grant revenues for 2021 at this time.
R 225-36210 Interest Income 85 200 - 200 0.0%Interest earnings to be redistributed
R 225-39203 Transfer from Other Funds 2,776 - - - No anticipated Transfers for 2021
TOTAL FUND 225 REVENUE 7,861 8,200 - 9,400 14.6%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 225-46500-210 Operating Supplies 890 - - 1,000 Mailing supplies, tourism promotion, and domain for tourism website.
E 225-46500-303 Engineering Fees - 5,000 - 4,000 -20.0%
E 225-46500-304 Legal Services - - - -
E 225-46500-308 Other Professional Services 69 125 - 200 60.0%Scandia Holiday Market (2019 Utility Feasibility Studies) (Rate Study?)
E 225-46500-340 Advertising/Tourism - 2,000 75 2,000 0.0%
E 255-46500-433 Dues and Subscriptions 1,795 2,650 1,653 1,700 -35.8%$325 for EDAM Dues, $325 Forest Lake Area Chamber, MN Rural Broadband Coalition $500
E 225-46500-440 Events - 400 591 300 -25.0%
E 255-46500-720 Transfer Out 2,776 - - -
TOTAL FUND 225 EXPENDITURES 5,530 10,175 2,319 9,200 -9.6%
NET REVENUE OVER EXPENSES 2,331 (1,975) (2,319) 200 -110.1%
FUND 226 CABLE TV FUND
R 226-36210 Interest Income 96 - - 100
R 226-38050 Cable TV Franchise Rebates 18,062 15,400 7,815 16,200 5.2%
R 226-38051 PEG Fees 5,131 3,500 2,118 4,200 20.0%
R 226-39203 Transfer In - - - -
TOTAL FUND 226 REVENUE 23,290 18,900 9,933 20,500 8.5%
E 226-41950-240 Small Tools and Minor Equip 285 - 498 300
E 226-41950-309 Software Support & Maintenance 2,631 3,500 2,019 3,500 0.0%Boxcast of meetings
E 226-41950-438 Misc. Contractual 2,760 8,000 2,300 5,300 -33.8%Cost of Filming of Meetings by LACTV
E 226-41950-570 Office Equipment 230 250 26,990 - -100.0%
E 226-41950-720 Transfer Out - - - -
TOTAL FUND 226 EXPENDITURES 5,907 11,750 31,806 9,100 -22.6%
NET REVENUE OVER EXPENDITURES 17,383 7,150 (21,873) 11,400 59.4%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
FUND 313 - 2013 EQUIPMENT CERTIFICATE FUND
R 313-31000 Washington City. Tax Settlement 68,220 67,000 - 63,977 -4.5%
R 313-36210 Interest Income - - - -
R 313-39350 Certificate of Indebtedness - - - -
TOTAL FUND 313 REVENUE 68,220 67,000 - 63,977 -4.5%
E 313-47000-304 Legal Services - - -
E 313-47000-601 Long Term Debt Principal 60,000 60,000 60,000 60,000 0.0%
E 313-47000-611 Long Term Debt Interest 7,140 2,790 1,860 3,047 9.2%
E 313-47000-620 Fiscal Agent s Fees 495 495 495 #500 1.0%#
TOTAL FUND 313 EXPENDITURES 67,635 63,285 62,355 #63,547 0.4%#
NET REVENUE OVER EXPENDITURES 585 3,715 (62,355) 430 -88.4%
FUND 317 - 2017 EQUIPMENT CERTIFICATE FUND
R 317-31000 Washington City. Tax Settlement 35,909 34,524 - - -100.0%
R 317-36210 Interest Income - - - -
R 317-39200 Interfund Operating Transfer - - - -
TOTAL FUND 317 REVENUE 35,909 34,524 - - -100.0%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 317-47000-304 Legal Services - - - -
E 317-47000-601 Long Term Debt Principal 32,000 32,000 - - -100.0%Payoff 2022
E 317-47000-611 Long Term Debt Interest 1,728 880 440 - -100.0%
E 317-47000-620 Fiscal Agent s Fees 435 495 - - -100.0%
TOTAL FUND 317 EXPENDITURES 34,163 33,375 440 - -100.0%
NET REVENUE OVER EXPENDITURES 1,746 1,149 (440) - -100.0%
FUND 318 - 2018 GO STREET RECONSTRUCTION FUND
R 318-31000 Washington City. Tax Settlement 341,456 344,531 - 342,546 -0.6%
R 318-36210 Interest Income - - - -
R 318-39200 Interfund Operating Transfer - - - -
TOTAL FUND 318 REVENUE 341,456 344,531 - 342,546 -0.6%
E 318-47000-304 Legal Services
E 318-47000-601 Long Term Debt Principal 220,000 230,000 - 250,000 8.7%
E 318-47000-611 Long Term Debt Interest 104,725 98,125 49,063 91,225 -7.0%
E 318-47000-620 Fiscal Agent s Fees 495 495 495 500 1.0%
TOTAL FUND 318 EXPENDITURES 325,220 328,620 49,558 341,725 4.0%
NET REVENUE OVER EXPENDITURES 16,236 15,911 (49,558) 821 -94.8%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
FUND 401 - GENERAL CAPITAL FUND
R 401-31000 Washington City. Tax Settlement 100,000 217,336 - 457,166 110.3%Recommended Levy per FMP
R 401-31951 Special Assessments Principal 384 - - -
R 401-31952 SA Penalties & Interest 7 - - -
R 401-33422 Other State Grants & Aids - 240,625 - - -100.0%
R 401-33640 Other Grants - - - -
R 401-36100 Special Assessments 1,807 - - -
R 401-36210 Interest Income 2,941 4,500 - 2,300 -48.9%
R 401-36230 Donations 6,089 - - -
R 401-39101 Sales of General Fixed Assets - - - -
R 401-39200 Interfund Operating Transfer 200,000 - - -
TOTAL FUND 401 REVENUE 311,228 462,461 - 459,466 -0.6%
FUND 401 EXPENSES
E 401-41000-520 Administration Capital to Bldgs - - 12,750 -
E 401-41000-530 Administration Capital 19,389 319,280 4,950 432,000 35.3%
E 401-42200-520 Fire Capital to Bldgs - - - 65,000
E 401-42200-530 Fire Capital 236,793 - - 38,000
E 401-43000-520 Public Works Capital to Bldgs - - - -
E 401-43000-530 Public Works Capital - - - -
E 401-43100-530 Streets and Roads - - - -
E 401-45000-520 Park Capital to Buildings - - - -
E 401-45000-530 Park Capital - - - 32,400
E 401-45180-520 Community Center Building Impr 17,815 52,000 16,609 40,000 -23.1%
E 401-45180-530 Community Center Capital 11,024 - - 14,000
E 401-48000-312 Planning Services - - - 50,000
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 401-48000-435 Misc. Expense - - - -
E 401-48000-438 Misc. Contractual - 286,000 - - -100.0%
E 401-48000-520 Capital Improvements to Bldgs.- - - -
E 401-48000-530 Capital Imp Other Than Bldgs.237,250 - - 125,000
E 401-48000-540 Heavy Machinery Capital - - - -
E 401-48000-550 Motor Vehicles Capital - - - -
E 401-48000-560 Furniture and Fixtures - - - -
E 401-48000-570 Office Equipment - - - -
E 401-48000-720 Operating Transfers - - - -
E 401-48500-303 Engineering Fees - - - -
TOTAL FUND 401 EXPENDITURES 522,271 657,280 34,309 796,400 21.2%
NET REVENUE OVER EXPENDITURES (211,043) (194,819) (34,309) (336,934) 72.9%
FUND 404 PARK CAPITAL FUND
R 404-31000 Washington City. Tax Settlement 10,000 20,000 - 20,000 0.0%
R 404-33422 Other State Grants & Aids 5,243 104,000 - - -100.0%
R 404-33640 Other Grants - - - -
R 404-34730 Ballfield Ad Revenue - - - -
R 404-34780 Park Dedication Fees 3,000 3,000 - 3,000 0.0%
R 404-36210 Interest Income 493 1,200 - 66 -94.5%
R 404-36230 Donations - - 1,400 -
R 404-36260 Sale of Equipment - - - -
R 404-39101 Sales of General Fixed Assets - - - -
R 404-39203 Transfer from Other Funds - - - -
TOTAL 404 FUND REVENUE 18,735 128,200 1,400 23,066 -82.0%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 404-48000-302 Surveying - - - -
E 404-48000-303 Engineering Fees - - - -
E 404-48000-304 Legal Services - - - -
E 404-48000-308 Other Professional Services - - - -
E 404-48000-312 Planning Services - 15,600 - - -100.0%
E 404-48000-381 Utilities-Electric & Gas - - - -
E 404-48000-384 Refuse/Garbage Disposal - - - -
E 404-48000-510 Capital Outlay-Land - - - -
E 404-48000-512 Easement Acquisition - - - -
E 404-48000-520 Capital Improvements to Bldgs.- - - 38,606
E 404-48000-530 Capital Impr Other Than Bldgs.18,345 219,008 3,125 18,718 -91.5%
E 404-48000-560 Furniture and Fixtures - - - -
E 404-48000-710 Residual Equity Transfers - - - -
E 404-48000-720 Operating Transfers - 1,440 - - -100.0%Ballfield Labor Expense to be transferred to General Fund
TOTAL FUND 404 EXPENDITURES 18,345 236,048 3,125 57,324 -75.7%
NET REVENUE OVER EXPENDITURES 390 (107,848) (1,725) (34,258) -68.2%
FUND 406 EQUIPMENT CAPITAL FUND
R 406-31000 Washington City. Tax Settlement 130,000 87,800 - 80,000 -8.9%
R 406-36210 Interest Income 657 1,015 - 1,030 1.5%
R 406-36230 Donations - - - -
R 406-36250 Misc. Refund - - - -
R 406-36260 Sale of Equipment 42,038 - - 35,000
R 406-39200 Interfund Operating Transfer - - - -
R 406-39350 Certificate of Indebtedness - - - 800,000
TOTAL 406 FUND REVENUE 172,695 88,815 - 916,030 931.4%
2023 DRAFT Budget 9/7/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
2023 Draft Proposed Line-Item Budget Detail
E 406-48500-340 Advertising - - - -
E 406-48500-540 Heavy Machinery Capital - 198,500 204,506 667,850 236.4%
E 406-48500-550 Motor Vehicles Capital 40,073 - - 174,709
E 406-48500-560 Furniture and Fixtures - - - -
E 406-48500-570 Office Equipment - - - -
E 406-48500-720 Operating Transfers - - - -
TOTAL FUND 406 EXPENDITURES 40,073 198,500 204,506 842,559 324.5%
NET REVENUE OVER EXPENDITURES 132,622 (109,685) (204,506) 73,471 -167.0%
FUND 408 LOCAL ROAD IMPROVEMENT FUND
R 408-31000 Washington City. Tax Settlement 438,539 216,860 - 140,231 -35.3%
R 408-33422 Other State Grants & Aids 89,362 - 11,290 -
R 408-34304 Reimbursement for Services - - - -
R 408-36100 Special Assessments - - - -
R 408-36210 Interest Income 4,298 19,613 - 12,115 -38.2%
R 408-39203 Transfer from Other Funds 80,000 - - -
R 408-39310 Proceeds-Gen Obligation Bond - - - 2,500,000
R 408-36250 Misc. Refund - - - -
TOTAL 408 FUND REVENUE 612,199 236,473 11,290 2,652,347 1021.6%
E 408-43100-303 Engineering Fees 160,493 - 42,852 233,617
E 408-43100-530 Capital Impr Other Than Bldgs.799,606 707,200 322 780,000 10.3%
E 408-43100-720 Operating Transfers - - - -
TOTAL FUND 408 EXPENDITURES 960,100 707,200 43,173 1,013,617 43.3%
NET REVENUE OVER EXPENDITURES (347,901) (470,727) (31,883) 1,638,729 -448.1%
2023 DRAFT Budget 9/7/2022