10.b-c 2023 Preliminary Draft Budget Binder 9-20-2023PROPOSED 2023 BUDGET
TUESDAY, SEPTEMBER 20, 2022
10% Levy Increase & Tax Rate Reduction of 14.16% Scenario
Pg 1 of 45 Edit 9/18/2022
BUDGET PROPOSAL SUMMARY
•2022 Assessment Year and Changes in Net Tax Capacity
•Proposed 2023 General Fund Budget
•Discussion of financing and budgeting practices
•Discussion of capital budget.
•Questions, comments, direction are welcomed through this discussion.
Pg 2 of 45 Edit 9/18/2022
CHANGES IN VALUATIONS AND
ASSESSMENTS
Median % Change in Taxable Market Value
(TMV)
Highest
Increase
Rank
City/Town
Washington County 20.0%
City of Marine on St Croix 32.6%1st
Town of Denmark 29.0%2nd
City of Forest Lake 27.6%3rd
Town of Grey Cloud Island 26.1%4th
Town of May 25.4%5th
City of Scandia 25.1%6th
City of Pine Springs 25.0%7th
City of Mahtomedi 24.5%8th
City of Birchwood 22.3%9th
City of Grant 22.3%10th
The City as one of the largest yearly increase in values. There
was a 27% increase in median home values comparing the 2022
assessment year and that of 2021.
The City was the 2nd highest City in the county for increased
median taxable market value.
There was 20 new construction starts during the 2022
assessment year. The is consistent with new start trends pre-
2018 suggesting a return to construction activity.
$9,198,600 is the assessed total value of new construction during
the 2022 assessment year, that value and the new value produced
through assessment accounts for 24.9% of growth in total value.
Pg 3 of 45 Edit 9/18/2022
CHANGES IN VALUATIONS AND
ASSESSMENTS
Although the 2022 assessment year has resulted in a significant
increase in assessed value, 25.1% for a difference of $2,224,467.
This additional value, at first glance would imply considerable
additional capacity, but the County applied a 25% equalization to
the City as a whole, largely due to higher than assessed property
sales in the 2022 assessment year.
Although there is additional capacity created by this adjustment, it
is important to consider a levy that takes into account higher
valuation. Therefore,this budget proposal includes a
estimated -14.16% drop in tax rate with a 10% levy
increase.
$450,627 229,974
2,224,467
55,137 0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2021 2022 2023 2024
Actual Budget Proposed Projected
Change in New Net Tax Capacity
Pg 4 of 45 Edit 9/18/2022
PRELIMINARY LEVY AND TAX RATE
RECOMMENDATIONS
•Given the City’s ambitious Capital Improvement Plan, it is likely that the City will need to
reassess it capital priorities to fit within tax limitations.
•The City needs to adopt a balanced pay-as-you-go and borrowing plan that is flexible to
changing economic conditions.
•Pay-as-go means to save funds to purchase or finance capital. This practice is especially
suited for certain capital that is not eligible for access to lending and must be saved for. It
can also present savings opportunities by avoiding lending costs.
•Borrowing implies utilizing 10 year bank equipment certificates and the issuance of m
•Currently, a balanced budget can be achieved with this proposal for the General Fund, but
to carryout planned 2023 expenditures with a draw down $833,521 of fund balance.
•Additional planning is needed to consider 2024 and beyond, which will be part of future
capital investment meetings with the City Council.
•This proposal includes a $425,090 Capital levy, a $1,784,141 levy, and $619,000 debt
service levy, and a $9,200 EDA levy, for a total of $2,838,956 in Gross Property Tax levy.
This amount will be reduced by the Metro Area’s Fiscal Disparities program by
approximately $123,297 for a final tax levy of $2,713,659.
Pg 5 of 45 Edit 9/18/2022
GENERAL FUND BUDGET HIGHLIGHTS –
PROPOSED REVENUE BUDGET
•Current Draft Budget Proposes the following:
•An increase of the General Fund Tax Levy from 1,583,000 to 1,784,14;
a12.7% or $201,141 increase.
•Proposal would increase fund balance by $29,632 for a Fund Balance
which is estimated to be 64.6% of Next Year's Expenditures.
•A 7.4% increase in building permit revenue; per
•Revenue increase of 10.6% for a difference of $201,621.
Pg 6 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
CITY OF SCANDIA
Financial Management Plan
Draft Proposed 2023 Levies, Tax Rates and Projections
Actual Budget Proposed Projected
Levy by Type 2021 2022 2023 2024 2025 2026 2027
34 General Fund (Certified) Operating Tax Levy 1,394,586 1,583,000 1,784,141 1,816,222 1,874,083 1,933,747 1,995,269
35 Annual Increase 0.1%13.5%12.7%1.8%3.2%3.2%3.2%
OTHER SPECIAL TAX LEVIES
36 Debt service
37 2013 Certificates 68,220 67,000 63,977 - - - -
39 2017 Certificates 35,909 34,524 - - - - -
40 2018 GO Bonds 341,456 344,531 342,536 345,634 343,166 340,541 343,009
41 Local road improvement debt levy - - 212,012 212,012 212,012 212,012 616,605
42 Capital improvement debt levy 2,198 - - - - - -
43 Equipment replacement debt levy - - - 100,505 100,505 217,442 275,295
44 Park Improvement 10,000 20,000 20,000 30,000 30,000 40,000 30,588
45 Equipment Replacement 130,000 87,800 - 64,000 145,000 100,000 22,153
46 Local Road Improvement 438,539 216,860 - 396,785 196,691 100,000 90,000
47 General Capital Improvement 100,000 217,336 405,090 373,375 404,829 426,397 62,346
48 EDA 5,000 8,000 9,200 8,000 8,000 8,000 8,000
49 Total Other Special Levies 1,131,322 996,051 1,052,815 1,530,311 1,440,203 1,444,392 1,447,995
50 Total Tax Levy 2,525,908 2,579,051 2,836,956 3,346,533 3,314,286 3,378,139 3,443,264
51 Increase/(Decrease) in Total Tax Levy 10.83%2.10%10.00%17.96%-0.96%1.93%1.93%
52 Less: Fiscal Disparities (164,941)(210,933)(123,297)(104,583)(122,494)(121,817)(121,843)
53 Net Levy to Taxpayers 2,360,967 2,368,118 2,713,659 3,241,950 3,191,793 3,256,323 3,321,421
54 Existing Tax Base 7,911,011 8,140,985 10,365,452 10,420,589 10,316,383 10,522,711 10,733,165
55 New Net Tax Capacity 0 0 0 0 0 0 0
56 Total Net Tax Capacity 7,745,924 7,903,617 10,216,264 10,420,589 10,316,383 10,522,711 10,733,165
57 Tax Rate on Tax Capacity 30.815%30.945%26.562%31.111%30.939%30.946%30.945%
58 Tax Rate % Change -2.07%0.42228%-14.16%17.13%-0.55%0.02%0.00%
59 Total Tax Base Increase 6%2%29%2%-1%2%2%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 7 of 45 Edit 9/18/2022
GENERAL FUND BUDGET HIGHLIGHTS -
COMPENSATION
This proposal includes the cost of a second summer seasonal worker.
•Funding includes cost of 2 summer seasonal worker + additional work cost of
$15,900 for a 1.9% increase in budget.
•Total Increase of budget for salary and wages is estimated to be $24,700 for a
8.76% total increase from prior year, including proposed changes to fire fighter
wages.
•With Fire Department wage changes, there is a general fund total increase of
2.76% increase in salary and wage for approximate $24,700. (Explanation in
forthcoming page.)
•Total Benefit Cost Increase of 19.1% 17.7% a $35,800. (Of this change only
1.4% or $1,800 is attributable to fire fighter wage adjustment)
•Non-Union Insurance Cost increase tentatively 12% until confirmed
by the Public Employee’s Insurance Program (we hope this expense is
much lower of an increase)
•Union Insurance expected to go up 5%
•Pension Changes –No anticipated changes –legislature discussed a bill
but didn’t act on it this year. (Also, no changes to PERA fire relief).
Pg 8 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions 608,836 666,855 735,353 751,646 774,195 797,421 821,344
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%3.00%
Actual Budget Proposed Projected
GENERAL FUND 2021 2022 2023 2024 2025 2026 2027
REVENUE
4 General Property Tax-Current 1,394,586 1,583,000 1,784,141 1,816,222 1,874,083 1,933,747 1,995,269
5 Other taxes 30,710 25,400 26,400 26,928 27,467 28,016 28,576
6 Intergovernmental 62,881 64,200 61,000 62,220 63,464 64,734 66,028
7 Federal grant 13,786 10,000 11,700 - - - -
8 Franchise fees - - - - - - -
9 Licenses and Permits 218,279 149,500 161,100 164,322 167,608 170,961 174,380
10 Charges for Services 63,081 48,293 56,900 58,038 59,199 60,383 61,590
11 Fines & Forfeits 6,899 7,000 7,400 7,548 7,699 7,853 8,010
12 Interest Earnings 3,133 15,900 12,100 12,282 12,466 12,653 12,842
13 Miscellaneous Revenues 46,018 6,000 9,900 - - - -
14 Total Revenue 1,839,373 1,909,293 2,130,641 2,147,559 2,211,986 2,278,346 2,346,696
EXPENSES
16 General Government 520,863 617,820 644,700 664,041 683,962 704,481 725,616
17 Public Safety 540,461 435,090 518,199 533,745 549,757 566,250 583,238
18 Public Works 558,375 683,490 747,350 769,771 792,864 816,650 841,149
19 Park and Recreation 119,831 152,900 174,760 180,003 185,403 190,965 196,694
20 Capital Outlay - 16,000 16,000 - - - -
21 Total Expenses 1,739,530 1,905,300 2,101,009 2,147,559 2,211,986 2,278,346 2,346,696
22 Revenues Over / (Under) Expenses 99,843 3,993 29,632 - - - -
OTHER FINANCING SOURCES / (USES)
23 Transfers In - - - - - - -
25 Sale of Fixed Assets - - - - - - -
26 Bond Proceeds - - - - - - -
27 Transfer in - - - - - - -
28 Transfers Out (282,690) - - - - - -
29 Total Other Sources / (Uses)(282,690) - - - - - -
30 Prior Period Adjustments 100
31 Ending General Fund Balance (FB)1,353,211 1,357,204 1,386,836 1,386,836 1,386,836 1,386,836 1,386,836
33 Unassigned 1,353,211 1,357,204 1,386,836 1,386,836 1,386,836 1,386,836 1,386,836
34 Fund Balance as a % of Next Year's Expenditures (net of contingency)71.0%64.6%64.6%62.7%60.9%59.1%57.4%
CITY OF SCANDIA
Financial Management Plan
Draft Proposed 2023 Levies, Tax Rates and Projections
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 9 of 45 Edit 9/18/2022
GENERAL FUND BUDGET HIGHLIGHTS -
DEPARTMENTS
•Overall a 11% increase in general operation expenses.
•Finance & Administration increase 9% by 33,800
•Proposed increase of legal service expense to $15,000 for possible code enforcementrelated expenses. Council can consider use of these funds to carryout surveys of Cityproperty or towards lobbying expenses for the 2023 legislative session.
•2nd largest increase is attributable to health insurance costs $8,700 (*It is hoped that thisestimate can be lowered across all affected departments when estimate becomes available nextweek.)
•3rd largest increase is for software support and network maintenance costs for 6,200 thesecosts include enhancement to online application submission and replacement of computersyet to replaced as part of technology plan.
•Mayor/Legislative Budget reduced by 9.6% a difference of $2,100 in reduction intravel in conference expense due to limited use. (Funds can be drawn from theadministrative budget if needed for more members attending LMC.)
•Elections down 86% by $6,600 due to lack of a 2023 election
•Planning and Building up 12.7% for a difference of $20,800. The change isattributable to a $22,000 increase in planning services expenses in event of achange in contractor.
Pg 10 of 45 Edit 9/18/2022
GENERAL FUND BUDGET HIGHLIGHTS -
DEPARTMENTS
•No changes expected for Assessor costs in 2023
•Police Services contract is up by 12 percent from last year. An increase of $18,100.
•Fire Department
•Besides wage increases previously mentioned, this budget proposal includes
$24,700 increase that includes the following proposed wage adjustments for 3.2%
(saving accounted for in budget to offset portion of increase).
•This estimate assumes 5200hrs of fire callout. (In 2021 there was 5127 hours for a
total wage of $94766.)
•$10.30/hr for paid-on-call Probationary Personnel to $16.00/hr.
•$11.33/hr for paid-on-call regular status Fire/EMS Personnel to $17.00/hr.
•Completion of Training Stipend from $100 to $150
•Weekend Fire School Stipend from $60.00 to $75.00
•Assistance Chiefs from $200 to $250
•Captain from $100 to $250
•Engineer from $100 to $150
See Chief Hinz’s attached Memorandum for more details on this proposal.Pg 11 of 45 Edit 9/18/2022
GENERAL FUND BUDGET HIGHLIGHTS -
DEPARTMENTS
Animal Control
•$1,000 increase due to average increase in activity and cost.
Public Works
•$9,700 increase in wage expense (A share of this expense is also distributed to parks
and utilities.)
•Health insurance increase of $25,500 (Anticipated decrease expected for PEIP Non-
union premiums.)
•$9500 increase to workers compensation insurance, based on cost distribution
formula
•$3,500 to replace dated garage door openers.
•$7500 added to road maintenance and repair budget.
Parks, Recreation, & Community Center
•$15,900 for 2nd parks seasonal worker.
•Increase in recreational events budget 5,000.
Pg 12 of 45 Edit 9/18/2022
FUTURE ITEMS FOR DISCUSSION
•Consideration of additional budget amendments and reductions to tax levies
and rates.
•Re-evaluation of capital budgeting priorities to better fit long-term financial
limitations.
Pg 13 of 45 Edit 9/18/2022
Pg 14 of 45 Edit 9/18/2022Blank Page
DRAFT 2023 Budget 9/20/2022
Actual Budget Actual Proposed
2021 2022 6/30/2022 2023 % Bud Diff
$1,266,589 $1,583,000 $0 $1,784,141 12.7%
$161,304 $25,400 $0 $26,400 20.0%
$218,279 $149,500 $76,101 $161,100 25.1%
$62,881 $64,200 $0 $61,000 50.2%
$13,786 $10,000 $13,188 $11,700 36.7%
$85,435 $48,293 $46,255 $56,900 -19.4%
$6,899 $7,000 $3,295 $7,400 5.7%
$3,133 $15,900 $3,925 $12,100 -23.9%
$8,936 $1,500 $2,841 $2,000 33.3%
$7,281 $2,000 $0 $4,100 105.0%
$2,769 $2,500 $150 $3,800 52.0%
$0 $0 $0 $0 0.0%
TOTAL $1,837,292 $1,909,293 $145,755 $2,130,641 0.115931803
Summary Proposed Preliminary 2023 Budget
General Fund 101
Interest earnings
Fines & Forfeitures
Charges for services
Grants
Intergovernmental revenue
Revenues
General Property Tax-Current
Other taxes
Licenses and permits
Transfers from Other funds
Refunds and reimbursements
Miscellaneous revenue
Donations
General
Property Tax-
Current
84%
Other taxes
1%
Licenses and
permits
8%
Intergovernmental
revenue
3%
Grants
0%
Charges for
services
3%
Interest earnings
1%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 15 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Actual Budget Actual Proposed
2021 2022 6/30/2022 2023 % Bud Diff
41000 Finance & Administration $396,590 $374,300 $181,370 $408,100 -54.8%
41110 Legislative, Mayor, and Council $19,195 $23,000 $5,142 $20,800 -230.0%
41410 Elections $1,470 $7,600 $1,515 $1,050 -423.3%
41910 Planning and Building $155,112 $171,320 $72,461 $193,150 3121.9%
41960 Asessor $22,077 $21,600 $10,878 $21,600 0.0%
42100 Police Services $144,647 $150,900 $309 $168,999 12.0%
42200 Fire & EMS $309,597 $280,190 $116,650 $344,200 123.5%
42700 Animal Control $4,395 $4,000 $1,700 $5,000 25.0%
43000 Public Works $557,563 $681,490 $278,396 $747,350 228.9%
45000 Parks & Recreation $77,948 $94,950 $42,399 $109,070 519.0%
45180 Community Center $41,884 $73,950 $43,925 $81,690 246.1%
49000 Interfund Transfers Out $282,690 $0 $0 $0 0.0%
TOTAL $2,013,167 $1,883,300 $754,746 $2,101,009 11.6%
Summary Proposed Preliminary 2023 Budget
General Fund 101
Department Expenses
Finance &
Administration
20%
Legislative,
Mayor, and
Council
1%
Elections
0%
Planning and
Building
9%
Asessor
1%Police Services
8%
Fire & EMS
16%
Animal
Control
0%
Public Works
36%
Parks &
Recreation
5%
Community
Center
4%
Interfund
Transfers Out
0%
2023 Proposed Revenue Sources
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 16 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
2021 2022 2023 2024 2025 2026 2027
Levy Levy Prop. Prelim Projected Projected Projected Projected
General Fund 1,394,586$ 1,583,000$ 1,784,141$ 1,816,222$ 1,874,083$ 1,933,747$ 1,995,269$
EDA 5,000 8,000 9,200 8,000 8,000 8,000 8,000
Debt Service 1,131,322 996,051 1,052,815 1,530,311 1,440,203 1,444,392 1,447,995
General Capital Improvement 100,000 217,336 405,090 373,375 404,829 426,397 62,346
Park Improvement 10,000 20,000 20,000 30,000 30,000 40,000 30,588
Equipment Replacement 130,000 87,800 - 64,000 145,000 100,000 22,153
Local Road Improvement 438,539 216,860 - 396,785 196,691 100,000 90,000
3,209,447 3,129,047 3,271,245 4,218,693 4,098,807 4,052,536 3,656,350
Current, Proposed Preliminary and Projected Property Tax Levies
Draft Proposed Preliminary 2023 Budget (No Tax Rate Change)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Levy Levy Prop. Prelim Projected Projected Projected Projected
2021 2022 2023 2024 2025 2026 2027
Tax Levies
General Fund EDA Debt Service General Capital Improvement Park Improvement Equipment Replacement Local Road Improvement
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 17 of 45 Edit 9/18/2022
Pg 18 of 45 Edit 9/18/2022
Blank Page
DRAFT 2023 Budget 9/20/2022
Taxing Authority
Pay 2022 Tax
Rate
Pay Rate 2023
Tax Rate Est
1 Scandia 30.945%26.562%
2 Afton 32.007%27.044%
3 Bayport 33.463%28.945%
4 Marine on St Croix 59.002%44.639%
Tax Rate Comparisons
Draft 9-7-2022
30.945%32.007%33.463%
59.002%
26.562%27.044%28.945%
44.639%
0.000%
10.000%
20.000%
30.000%
40.000%
50.000%
60.000%
70.000%
Scandia Afton Bayport Marine on St Croix
Comparison of Pay 2023 Tax Rates
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 19 of 45 Edit 9/18/2022
Pg 20 of 45 Edit 9/18/2022
Blank Page
DRAFT 2023 Budget 9/20/2022
Property Tax Classification
Cost per
$1,000 in
value
Difference
over PY
Cost per
$100,000 in
value
Difference
over PY
Cost per
$250,000 in
value
Difference
over PY
Per Median
Value of
$478,800
Difference
over PY
Class 1a Homestead Under $500k $2.66 $0.00 $265.62 $0.00 $664.05 $0.00 $1,266.48 $0.00
Class 1a Homestead Over $500k $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Class 2a Agricutural Land first $1.5Mil $1.33 $0.00 $132.81 $0.00 $332.03 $0.00 $633.24 $0.00
Class 2c Managed Forest Land $1.73 $0.00 $172.65 $0.00 $431.63 $0.00 $823.21 $0.00
Class 3a Commercial-Industrial, Utility first $150k $3.98 $0.00 $398.43 $0.00 $0.00 $0.00 $0.00 $0.00
Class 3a Commercial-Industrial, Utility over $150k $5.31 $0.00 $0.00 $0.00 $1,328.11 $0.00 $2,532.96 $0.00
Property Tax Classification
Cost per
$600,000 in
value
Difference
over PY
Cost per
$800,000 in
value
Difference
over PY
Cost per
$1,000,000
in value
Difference
over PY
Class 1a Homestead Under $500k $1,593.73 $0.00 $2,124.97 $0.00 $0.00 $0.00
Class 1a Homestead Over $500k $0.00 $0.00 $0.00 $0.00 $3,785.10 $0.00
Class 2a Agricutural Land first $1.5Mil $796.86 $0.00 $1,062.48 $0.00 $1,328.11 $0.00
Class 2c Managed Forest Land $1,035.92 $0.00 $1,381.23 $0.00 $1,726.54 $0.00
Class 3a Commercial-Industrial, Utility first $150k $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Class 3a Commercial-Industrial, Utility over $150k $3,187.45 $0.00 $4,249.94 $0.00 $5,312.42 $0.00
* The Assessor's estimated median home value for 2022. Estimates for 2023 will be available next year.
Estimated 25.1% Change in Market Value Between 2022 to 2023, which is the city median change in market value.
These are estimated costs based on Washington County Estimated net tax capacity for 2023 and are strictly a reflection of the predicted change in
only the City's property tax. The following is a breakdown of tax bill impacts:
(Assumes no changes in property value)
2023 Estimated Tax Rate Impacts
DRAFT 2023 Budget 9/20/2022
No Change in Rate Senerio Pg 21 of 45 Edit 9/18/2022
Draft 2023 Budget 9/20/2022
Actual Proposed Est %
Pay 2022 Pay 2023 Change
Levy Before State Reduction $2,579,051 $2,836,956 10%
State Aid $0 $0 -
Certified Property Tax Levy $2,579,051 $2,836,956 10%
Fiscal Disparity Portion of Levy $133,241 $123,297 -7%
Local Portion of Levy $2,445,810 $2,713,659 11%
Local Table Value (Est 2023)$7,903,617 $10,216,264 29%
Local Tax Rate (Est 2023)30.945%26.562%-14%
25.1%=THE ESTIMATED CHANGE IN MARKET VALUE FROM 2022 TO 2023
Market Value Before Exclusion
Homestead
Market Value
Exclusion
Taxable Market Value Tax Capacity City Tax Portion
(Median)->372700 3700 369000 3,690 $1,141.87
199800 19300 180500 1,805 $558.56
239800 15700 224100 2,241 $693.48
279800 12100 267700 2,677 $828.40
319700 8500 311200 3,112 $963.01
.
Market Value Before Exclusion .
.
Homestead
Market Value
Exclusion
Taxable Market Value Tax Capacity City Tax Portion
Change in
City Cost
per
homestead
(Median)->466200 0 466200 4,662 $1,238.32 $96.45
250000 14700 235300 2,353 $625.00 $66.44
300000 10200 289800 2,898 $769.77 $76.29
350000 5700 344300 3,443 $914.53 $86.13
400000 1200 398800 3,988 $1,059.29 $96.28
(These tables below can provide perspective on the changes in tax rate both with recent market value value
changes and the proposed 10% levy increase.)
Actual Pay 2023 Calculations
Actual Pay 2022 Calculations
Estimated Tax Impacts
Proposed 2023 Preliminary Budget
(No Tax Rate Change Senerio)
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 22 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
2022 $ change 2023 % Change
Tax Capacity Based Levy Final Levy 2022 to 2023 Proposed 2022 to 2023
General Fund 1,583,000$ 201,141$ 1,784,141$ 12.71%
EDA 8,000 1,200$ 9,200 15.00%
Debt Service 446,055 172,470$ 618,525 38.67%
General Capital Improvement 217,336 187,754$ 405,090 86.39%
Park Improvement 20,000 -$ 20,000 0.00%
Equipment Replacement 87,800 (87,800)$ - -100.00%
Local Road Improvement 216,860 188,230$ 405,090 86.80%
2,579,051$ 662,994$ 3,242,045$ 25.71%
Draft Proposed Preliminary 2023 Budget
(No Tax Rate Change)
Comparison between 2023 Proposed and 2022 Levies
General Fund
55%
EDA
0%
Debt Service
19%
General Capital
Improvement
13%
Park Improvement
1%
Equipment
Replacement
0%
Local Road
Improvement
12%
2023 Proposed Property Tax Levy
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 23 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Discriptions
FUND 101 GENERAL FUND
Revenues
R 101-31000 Washington Cty. Tax Settlement 1,266,589 1,583,000 - 1,784,141 12.7%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 101-33640 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)
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
2023 Draft Proposed Line-Item Budget Detail
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 24 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-35101 Fines & Forfeitures 6,899 7,000 3,295 7,400 5.7%Fine revenue from State Courts and Administrative Citations
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.
TOTAL FUND 101 GENERAL FUND REVENUE 1,837,292 1,909,293 145,755 2,130,641 11.6%
EXPENDITURES
DEPT. 41000 FINANCE AND ADMINISTRATION
E 101-41000-101 Regular Wages & Salaries 171,309 162,600 64,512 161,900 -0.4%Estimated Salaries based on approved 2019 Wage Study Scale
E 101-41000-121 PERA Coord. Employer Contribu.12,676 12,000 4,828 11,400 -5.0%Esrimated based on adjusted employee earnings
E 101-41000-122 FICA Employer Contribution 10,975 10,100 2,970 10,000 -1.0%"
E 101-41000-126 MEDICARE Employer Contribution 2,643 2,400 1,008 2,300 -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%"
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 1,000 0.0%Ebdo & Ehlers Financial Assistance
E 101-41000-309 Software Support & Maintenance 18,156 12,000 12,154 18,200 51.7%$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
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 25 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-41000-361 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 13,000 8.3%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 396,590 373,700 181,082 407,500 9.0%
DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL
E 101-41110-101 Regular Wages & Salaries 17,946 18,100 4,486 18,100 0.00%Mayor and Council
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%
TOTAL DEPT. 41110 LEGISLATIVE, MAYOR, AND COUNCIL 19,195 23,000 5,142 20,800 -9.6%
DEPT. 41410 ELECTIONS
E 101-41410-199 Election Judge - 4,800 - - -100.0%No anticipated election in 2023
E 101-41410-200 Office Supplies - 100 - - -100.0%
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 1,050 -86.2%
DEPT. 41910 PLANNING AND BUILDING
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 26 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-41910-101 Regular Wages & Salaries 18,685 49,800 22,409 51,900 4.2%Share of Administrator wages and benefits
E 101-41910-121 PERA Coord. Employer Contribu.1,401 3,600 1,680 3,700 2.8%"
E 101-41910-122 FICA Employer Contribution 1,159 3,100 1,297 3,200 3.2%"
E 101-41910-126 MEDICARE Employer Contribution 269 700 316 800 14.3%"
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
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 101-41910-361 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 72,749 193,750 12.7%
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%
DEPT. 42200 FIRE & EMS DEPARTMENT
E 101-42200-101 Regular Wages & Salaries 124,411 95,000 52,752 156,800 65.1%See notes on FD Increase in Summary and Chief's memo
E 101-42200-121 PERA Coord. Employer Contribu.7,854 9,700 - - -100.0%"
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 27 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-42200-124 PERA Public Safety Employer Contribu.- 3,600
E 101-42200-122 FICA Employer Contribution 5,453 5,900 2,873 9,700 64.4%"
E 101-42200-126 MEDICARE Employer Contribution 2,281 1,400 445 2,300 64.3%"
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 101-42200-151 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 - - -
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 - - - -
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 28 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-42200-361 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 101-42200-404 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 101-42200-530 Capital Impr Other Than Bldgs - - 1,178 -
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 309,597 280,190 116,650 344,200 22.8%
DEPT 42700 ANIMAL CONTROL
E 101-42700-314 Animal Control 4,395 4,000 1,700 5,000 25.0%Officer and Impoundment Costs - Companion Animal Control $150/m retainer
TOTAL DEPT. 42700 ANIMAL CONTROL 4,395 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%"
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 29 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-43000-200 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 101-43000-303 Engineering Fees 11,909 9,400 3,079 10,000 6.4%annual road projects
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%
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 101-43000-381 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 101-43000-404 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 101-43000-413 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
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 30 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-43000-530 Capital Impr Other Than Bldgs - - 1,178 -
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%
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 40,200 38.1%"
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 3,300 26.9%"
E 101-45000-126 MEDICARE Employer Contribution 532 600 187 800 33.3%"
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 101-45000-151 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 101-45000-340 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
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 31 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 42,399 109,070 14.9%
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 101-45180-134 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%
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%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 32 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 101-45180-520 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 282,690 - - - 0.0%
TOTAL DEPT. 49360 INTERFUND TRANSFERS OUT 282,690 - - - Excess Fund balance transfer to capital
TOTAL FUND 101 GENERAL FUND EXPENDITURES 2,013,167 1,883,300 754,746 2,101,009 11.6%
NET REVENUE OVER EXPENSE (175,875) 25,993 (608,991) 29,632 14.0%
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%
E 225-46500-210 Operating Supplies 890 - - 500 Mailing supplies, tourism promotion, and domain for tourism website.
E 225-46500-303 Engineering Fees - 5,000 - - -100.0%
E 225-46500-304 Legal Services - - - -
E 225-46500-308 Other Professional Services 69 125 - 300 140.0%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 - 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 - 400 591 800 100.0%
E 255-46500-720 Transfer Out - - - -
TOTAL FUND 225 EXPENDITURES 959 10,175 2,319 5,300 -47.9%
NET REVENUE OVER EXPENSES 6,902 (1,975) (2,319) 4,100 -307.6%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 33 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 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 5 - - -
TOTAL FUND 226 EXPENDITURES 5,912 11,750 31,806 9,100 -22.6%
NET REVENUE OVER EXPENDITURES 17,378 7,150 (21,873) 11,400 59.4%
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 (0)
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 34 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 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%
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 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 (325,220) 15,911 (49,558) 821 -94.8%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 35 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 - 405,090 86.4%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 - 407,390 -11.9%
FUND 401 EXPENSES
E 401-41000-520 Administration Capital to Bldgs - - 12,750 -
E 401-41000-530 Administration Capital 19,389 319,280 4,950 482,000 51.0%
E 401-42200-520 Fire Capital to Bldgs - - - 65,000
E 401-42200-530 Fire Capital 236,793 - - -
E 401-43000-520 Public Works Capital to Bldgs - - - -
E 401-43000-530 Public Works Capital - - - -
E 401-43100-530 Streets and Roads - - - -
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 36 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 401-45000-520 Park Capital to Buildings - - - -
E 401-45000-530 Park Capital - - - -
E 401-45180-520 Community Center Building Impr 17,815 52,000 16,609 54,000 3.8%
E 401-45180-530 Community Center Capital 11,024 - - -
E 401-48000-101 Regular Wages & Salaries - - - - Discontinued
E 401-48000-303 Engineering Fees - - - -
E 401-48000-308 Other Professional Services - - - -
E 401-48000-312 Planning Services - - - -
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 - - 100,000
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 34,309 701,000 6.7%
NET REVENUE OVER EXPENDITURES (211,043) (194,819) (34,309) (293,610) 50.7%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 37 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 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%
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 53,814 -75.4%
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 92,419 -60.8%
NET REVENUE OVER EXPENDITURES 390 (107,848) (1,725) (69,354) -35.7%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 38 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 406 EQUIPMENT CAPITAL FUND
R 406-31000 Washington City. Tax Settlement 130,000 87,800 - - -100.0%
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 - - - 816,500
TOTAL 406 FUND REVENUE 172,695 88,815 - 852,530 859.9%
E 406-48500-304 Legal Services - - - -
E 406-48500-319 Other Services - - - -
E 406-48500-340 Advertising - - - -
E 406-48500-540 Heavy Machinery Capital - 198,500 204,506 617,000 210.8%
E 406-48500-550 Motor Vehicles Capital 40,073 - - 199,500
E 406-48500-560 Furniture and Fixtures - - - -
E 406-48500-570 Office Equipment - - - -
E 406-48500-720 Operating Transfers - - - -
TOTAL FUND 406 EXPENDITURES 40,073 198,500 204,506 816,500 311.3%
NET REVENUE OVER EXPENDITURES 132,622 (109,685) (204,506) 36,030 -132.8%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 39 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
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 408 LOCAL ROAD IMPROVEMENT FUND
R 408-31000 Washington City. Tax Settlement 438,539 216,860 - 212,012 -2.2%
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 2,724,127 1052.0%
E 408-43100-303 Engineering Fees 160,493 - 42,852 20,800
E 408-43100-530 Capital Impr Other Than Bldgs.799,606 707,200 322 970,320 37.2%
E 408-43100-720 Operating Transfers - - - -
TOTAL FUND 408 EXPENDITURES 960,100 707,200 43,173 991,120 40.1%
NET REVENUE OVER EXPENDITURES (347,901) (470,727) (31,883) 1,733,007 -468.2%
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 40 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)0.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 0.00%1.50%1.50%1.50%1.50%1.50%
3 Expenses 0.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%0.00%4.00%4.00%4.00%4.00%
2022 2023 2024 2025 2026 2027
Budget Projected
REVENUE
5 Property taxes 217,336 405,090 373,375 404,829 426,397 62,346
6 Intergovernmental - - -
7 Capital Improvement Debt Levy - - -
8 Special assessments 510 - - - - -
9 Investment Income 4,500 2,300 817 991 1,290 7,529
10 Refunds and Reimbursements
11 Park Dedication Fees
12 Rental and lease income - - - - - -
13 Miscellaneous Revenue - - - - -
14 Total Revenue 222,346 407,390 374,192 405,820 427,687 69,875
EXPENSES
16 Payables internet - - - - - -
17 Debt service - - - - - -
18 Total Capital Projects 462,366 701,000 362,562 385,923 11,699 -
19 Total Expenses 462,366 701,000 362,562 385,923 11,699 -
20 Revenue Over / (Under) Expenses (240,020) (293,610) 11,630 19,898 415,988 69,875
OTHER FINANCING SOURCES / (USES)
21 Bond Proceeds
22 Transfers In - - - - - -
24 Transfers Out-
25 Total Other Sources / (Uses)- - - - - -
accounts payable (257,326)
27 Ending Fund Balance 348,056 54,445 66,075 85,973 501,961 571,836
CITY OF SCANDIA
Capital Improvement Plan
Capital Improvement Fund 401
(Maintaining the Same Tax Rate) 4 -year spending break (2026-2029) Pay-Go-Plan
CASH FLOW ANALYSISDRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 41 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)0.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 0.00%1.50%1.50%1.50%1.50%1.50%
3 Expenses 0.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%0.00%4.00%4.00%4.00%4.00%
CITY OF SCANDIA
Capital Improvement Plan
Capital Improvement Fund 401
(Maintaining the Same Tax Rate) 4 -year spending break (2026-2029) Pay-Go-Plan
CASH FLOW ANALYSIS2022 2022 2023 2024 2025 2026 2027
Capital Project Name Year Costs Budget Projected
28 Development Code Update 2022 3046 3,046 - - - - -
29 Broadband Development Grants to MIDCO 2022 319280 319,280 - - - - -
30 Development Code Update 2022 36962 36,962 - - - - -
31 Community Center Improvements 2022 20000 20,000 - - - - - 32 Council Chambers remodel 2022 25000 25,000 - - - - -
33 Bliss Additions Stormwater plan 2022 58078 58,078 - - - - -
34 Broadband Development Grants to MIDCO 2023 432000 - 432,000 - - - -
35 County Ped & Bicycle Accomodations 2023 50000 - 50,000 - - - -
36
Wall Panel Joint Replacement Fire Hall-
leaking 2023 65000 - 65,000 - - - -
37 Council Chambers remodel 2023 40000 - 40,000 - - - -
38 Security Improvements CCTV for Park 2023 14000 - 14,000 - - - -
39 Bliss Additions Stormwater plan 2023 100000 - 100,000 - - - -
40 Broadband Development Grants to MIDCO 2024 281216 - - 304,163 - - -
41 new Exhaust removal system for truck bays 2024 53993 - - 58,399 - - -
42 new Warning Sirens 2025 28122 - - - 31,633 - -
43 Arts & Heritage Center Amphitheater 2025 33746 - - - 37,960 - -
44
Arts & Heritage Center Sidewalk and
Walkways 2025 123735 - - - 139,185 - -
45 CC AC Condenser Replacement 2025 33746 - - - 37,960 `-
46 Bliss Additions Stormwater plan 2025 123735 - - - 139,185 - -
47
Fire/PW Potable Well Pump (2000)
Replacement 2026 10000 - - - - 11,699 -
48
2010 Fire Radios Replace 3 unspupported
radios 2030 17548 - - - - - -
Project
Capital Project OutlayDRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 42 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)0.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 0.00%1.50%1.50%1.50%1.50%1.50%
3 Expenses 0.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%0.00%4.00%4.00%4.00%4.00%
CITY OF SCANDIA
Capital Improvement Plan
Capital Improvement Fund 401
(Maintaining the Same Tax Rate) 4 -year spending break (2026-2029) Pay-Go-Plan
CASH FLOW ANALYSIS49
2010 Homatro Cutter Twin Line R-1(Jaws of
Life)2030 40945 - - - - - -
50 2015 Lucas CPR Device-replacement 2030 17548 - - - - - -
51 Cold Storage Building 2030 81890 - - - - - -
52 Additional Comm Cent Elec Locks 2030 17548 - - - - - -
53 Large Hall and Heritage Room Carpeting 2030 58493 - - - - - -
54
2000 Station Bay floor epoxy coating-
maintenance 2031 21900 - - - - - -
55 2010 Washer/Extractor-replacement 2031 9125 - - - - - -
56
2012 UTV & Trailer replacement-off road
rescue 2031 42583 - - - - - -
57
2017 Thermal Imaging Cameras (1of3) find
hot spots 2031 9733 - - - - - -
58 Zoll Monitor/Defib 2031 36000 - - - - - -
59 Second Fire Station 2032 227757 - - - - - -
60 Community Center Design & Planning 2032 189798 - - - - - -
61 Air Containment Unit 2033 10527 - - - - - -
62 Community Center Improvements 2033 1000000 - - - - - -
64 Total Capital Projects 4,824,054 462,366 701,000 362,562 385,923 11,699 - Capital Project OutlayDRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 43 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 4.00%4.00%2.00%4.00%4.00%4.00%2022 2023 2024 2025 2026 2027
Budget Proposed
REVENUE
5 Property taxes 20,000 20,000 30,000 30,000 40,000 30,588
6 Intergovernmental 104,000
7 Charges for services
8 Investment Income 1,200 66 66 66 66 66
9 Sale of capital assets
10 Park Dedication Fees 3,000 3,000 3,000 3,000 3,000 3,000
13 Total Revenue 128,200 23,066 33,066 33,066 43,066 33,654
EXPENSES
15 Debt service - - - - - -
16 Total Capital Projects 260,000 92,419 143,246 143,027 73,648 248,161
17 Total Expenses 260,000 92,419 143,246 143,027 73,648 248,161
18 Revenue Over / (Under) Expenses (131,800) (69,354) (110,181) (109,961) (30,582) (214,507)
OTHER FINANCING SOURCES / (USES)
19 Bond Proceeds
20 Transfers In
21 Transfers Out (1,440)
23 Total Other Sources / (Uses)(1,440) - - - - -
24 Prior Period Adjustments
25 Ending Fund Balance 14,977 (54,377)(164,558)(274,519)(305,102)(519,609)
CITY OF SCANDIA
Captial Improvement Plan
Park Capital Improvement Fund 404
CASH FLOW ANALYSISDRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 44 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 4.00%4.00%2.00%4.00%4.00%4.00%
CITY OF SCANDIA
Captial Improvement Plan
Park Capital Improvement Fund 404
2021 2022 2023 2024 2025 2026 2027
Capital Project Name Year Costs Budget Proposed
26 Park Planning 2022 15000 15,600 - - - - -
27
Playground Equipment -
Community Center Park 2022 112500 117,000 - - - - -
28
Playground Equipment -
Community Center Park 2022 122500 127,400 - - - - -
29 Lilleskogen Park Picnic Shelter 2023 35693 - 38,606 - - - -
30 Gateway Trail Improvements @ 2023 32448 - 35,096 - - - -
31 Hay Lake Park - sign 2023 8653 - 9,359 - - - -
32 Park signage at Orwell Park (Liten)2023 8653 - 9,359 - - - -
33 Replace rink boards 2024 134984 - - 143,246 - - -
34
Lilleskogen Praire/Wetland
Restoration Project 2025 12878 - - - 15,065 - -
35 Nature park trails 2025 42700 - - - 49,953 - -
36
Playground Equipment - Erickson
ballfield 2025 66682 - - - 78,009 - -
37 Tennis Court/Pickle Ball - repaint 2026 60533 - - - - 73,648 -
38 Expanded Pleasure Rink 2027 12653 - - - - - 16,010
39
Hay Lake Park Shelter water &
doors 2027 101226 - - - - - 128,083
40
New Ballfield to Replace South Ball
Field 2027 44286 - - - - - 56,036
41 Settlers MonutPossible Reloc/Imp 2027 37960 - - - - - 48,032
42 CIP Place Holder 2031 50000 - - - - - -
43 Total Capital Projects 899,349 260,000 92,419 143,246 143,027 73,648 248,161 CAPITAL OUTLAYProject
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 45 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%0.00%4.00%4.00%4.00%4.00%
2022 2023 2024 2025 2026 2027
Budget Projected
REVENUE
5 Property taxes 87,800 - 64,000 145,000 100,000 22,153
6 Debt service levy 100,505 100,505 217,442 275,295
8 Sale of capital assets 35,000 - - -
9 Investment Income 1,015 1,030 1,045 1,061 1,077 1,093
13 Miscellaneous Revenue - - - - - -
14 Total Revenue 88,815 36,030 165,550 246,566 318,519 298,541
EXPENSES
15 Total Current - - - - -
16 Debt service - - 95,719 95,719 207,088 262,186
17 Total Capital Projects 231,500 816,500 173,229 1,092,063 473,678 607,353
18 Total Expenses 231,500 816,500 268,948 1,187,782 680,766 869,539
19 Revenue Over / (Under) Expenses (142,685) (780,470) (103,398) (941,216) (362,247) (570,998)
OTHER FINANCING SOURCES / (USES)
20 Bond Proceeds 816,500 950,000 470,000 600,000
21 Transfers In
22 Transfers Out
24 Total Other Sources / (Uses)- 816,500 - 950,000 470,000 600,000
25 Prior Period Adjustments
26 Ending Fund Balance 173,748 209,778 106,380 115,164 222,917 251,919
CITY OF SCANDIA
Capital Improvement Plan
Equipment Replacement Fund 406
CASH FLOW ANALYSISDRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 46 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%0.00%4.00%4.00%4.00%4.00%
CITY OF SCANDIA
Capital Improvement Plan
Equipment Replacement Fund 406
2021 2022 2023 2024 2025 2026 2027
Capital Project Name First Year Costs Budget Projected
27 312-08 Asphalt Patching Equipment Trailer (2008)2025 39000 - - - 45,624 - -
28 2000 Engine 1 - 5176 Replacement 2025 819000 - - - 958,114 - -
29 2003 Tanker 5178 Tender 2 Replacement 2023 292000 - 292,000 - - - -
30 201-14 Mack Single Axle w/Plow (2014)2026 389329 - - - - 473,678 -
31 202-17 Western Star Single Axle Truck/Plow (2017)2029 350000 - - - - - -
32 203-11 Mack Dump Truck/Plow Replacement (2011)2023 325000 - 325,000 - - - -
33 301-98 John Deere Motor Grader (1998)2027 480000 - - - - - 607,353
34 302-22 JD-6410 Tractor w/flail attachments (2022)2022 198500 198,500 - - - - -
35 308-12 New Holland Skit Steer (2012)2024 65000 - - 73,116 - - -
36 Tiger Boom Mower Attachment Replacement 2022 17000 17,000 - - - - -
37 Tiger Ditch Rear Mower Replacement 2022 16000 16,000 - - - - -
38 101-18 Chev 1/2 ton pickup (2018)2028 44000 - - - - - -
39 102-19 Dodge 3500 SRW w/plow (2019)2029 52000 - - - - - -
40 103-21 Dodge 2500 w/plow (2021)2031 62000 - - - - - -
41 104-13 Ford F550 w/sander, plow mount, compressor 2023 75000 - 75,000 - - - -
42 1995 Utility 1misc purpose truck - replacement 2023 86500 - 86,500 - - - -
43 2003 Boat & Trailer - water rescues 2023 38000 - 38,000 - - - -
44 303-17 Kubota F39000 Mower w/Broom & Blower (2017)2024 65000 - - 73,116 - - -
45 303-17 Kubota F39000 Mower w/Broom & Blower (2017)2030 75000 - - - - - -
46 304-21 Kubota UTV (2021)2030 16000 - - - - - -
47 Addition Vehicle (truck for addl FT or PT staff)2025 50500 - - - 59,078 - -
48 Equipment Attachments (fit skid, loader, tractor)2024 24000 - - 26,997 - - -
49 PJ Skid Trailer 14,000 lbs (2012)2025 17000 - - - 19,888 - -
50 Rescue 5179 Replacement 2030 225000 - - - - - -
51 Utility Trailer 3,500 lbs (1998)2025 8000 - - - 9,359 - -
53 Total Capital Projects 3,828,829 231,500 816,500 173,229 1,092,063 473,678 607,353 Capital Equipment OutlayProject
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 47 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%
2022 2023 2024 2025 2026 2027
Budget Proposed
REVENUE
5 Property taxes 216,860 - 396,785 196,691 100,000 90,000
6 Debt levy - 212,012 212,012 212,012 212,012 616,605
7 Special assessments
8 Investment Income 19,613 12,115 38,110 31,563 21,437 23,410
9 Refunds and Reimbursements
10 Intergovermental
11 Rental and lease income - - - - - -
12 Miscellaneous Revenue - - - - - -
13 Total Revenue 236,473 224,127 646,908 440,265 333,449 730,014
EXPENSES
14 Total Current - - - - -
15 Debt service - - 201,916 201,916 201,916 201,916
16 Principal
17 Interest
18 Total Capital Projects 707,200 991,120 881,504 913,390 - 1,490,400
19 Total Expenses 707,200 991,120 1,083,420 1,115,306 201,916 1,692,316
20 Revenue Over / (Under) Expenses (470,727) (766,993) (436,513) (675,040) 131,533 (962,302)
OTHER FINANCING SOURCES / (USES)
21 Bond Proceeds 2,500,000 4,600,000
22 Bond premium
23 Transfers In - - - - - -
24 Transfers Out
26 Total Other Sources / (Uses)- 2,500,000 - - - 4,600,000
27 Prior Period Adjustments
28 Ending Fund Balance 807,673 2,540,680 2,104,167 1,429,127 1,560,660 5,198,358CASH FLOW ANALYSISCITY OF SCANDIA
Financial Management Plan
Local Road Improvement Fund 408
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 48 of 45 Edit 9/18/2022
DRAFT 2023 Budget 9/20/2022
Inflation Assumptions
1 Revenue (Non-property tax)2.00%2.00%2.00%2.00%2.00%2.00%
2 Interest Earnings 1.50%1.50%1.50%1.50%1.50%1.50%
3 Expenses 3.00%3.00%3.00%3.00%3.00%3.00%
4 CIP Inflation Factor 0.00%4.00%4.00%4.00%4.00%4.00%CASH FLOW ANALYSISCITY OF SCANDIA
Financial Management Plan
Local Road Improvement Fund 408
2022 2022 2023 2024 2025 2026 2027
Capital Project Name First Year Costs Budget Proposed Est.
29 Soil Borings for 2024 & 2025 2023 20000 - 20,800 - - - -
30 Soil Borings for 2026 & 2027 2025 20000 - - - 22,497 - -
31 Soil Borings for 2028 & 2029 2027 20000 - - - - - 24,333
32 Soil Borings for 2030 & 2031 2029 20000 - - - - - -
33 2022 Local Road Improvement Project 2022 707200 707,200 - - - - -
34 2023 Local Road Improvement Project 2023 750000 - 780,000 - - - -
35 2023 Seal Coat & Crack Filling Project 2023 183000 - 190,320 - - - -
36 2024 Local Road Improvement Project 2024 815000 - - 881,504 - - -
37 2025 Local Road Improvement Project 2025 540000 - - - 607,427 - -
38 2025 Seal Coat & Crack Filling 2025 252000 - - - 283,466 - -
39 2026 Local Road Improvement Project 2027 870000 - - - - - 1,058,488
40 2026 Seal Coat & Crack Filling Project 2027 335000 - - - - - 407,579
41 2027 Local Road Improvement Project 2028 900000 - - - - - -
42 2027 Seal Coat & Crack Filling 2028 78000 - - - - - -
43 2028 Local Road Improvement Project 2029 1000000 - - - - - -
44 2029 Local Road Improvement Project 2030 860000 - - - - - -
45 2028 Local Road Improvement Project 2031 880000 - - - - - -
46 CIP Placeholder 2032 1000000 - - - - - -
47 Total Capital Projects 9,250,200 707,200 991,120 881,504 913,390 - 1,490,400 Local Road Project OutlayProject
DRAFT 2023 Budget 9/20/2022
10% Levy Increase Pg 49 of 45 Edit 9/18/2022
Pg 50 of 45 Edit 9/18/2022
Blank Page
AMOUNT
General Fund $1,788,041
Debt Service Funds $406,513
General Capital Improvement Fund $405,090
Park Improvement Fund $20,000
Equipment Replacement Fund $0
Local Road Improvement Fund $212,012
Economic Development Authority Fund $9,200
TOTAL $2,840,856
Adopted by the City Council of the City of Scandia this 20th day of September 2022.
Christine Maefsky, Mayor
Attest:
Ken Cammilleri, Administrator
PURPOSE
The City Administrator is hereby instructed to transmit a certified copy of this resolution to the County Auditor of
Washington County, Minnesota.
WHEREAS, The City Council of the City of Scandia is required to determin a preliminary levy by the end
of September for inclusion on property tax statements distributed in November.
WHEREAS, the property levy to be certified only represents the maximum property tax levy that the City
may consider, and the City Council may consider the adoption of levy lower by the Washington County's December
submission deadline.
That the City Council of the City of Scandia certifies that is shall host its Truth-in-Taxation Public Hearing on its budget
and levy Wednesday, December 7, 2022 at 6:30pm at the Scandia Community Center, located at 14727 209th Street N.
RESOLUTION 2022-33
A RESOLUTION ADOPTING THE PRELIMINARY 2022 LEVY PAYABLE 2023
THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA,
WASHINGTON COUNTY, STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS:
And, that the following maximum property tax levy for certified 2022, payable 2023, be levied upon the taxable property in
the City of Scandia of $2,840,856 for the following tentative purposes:
Pg 51 of 45 Edit 9/18/2022