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11-22-2022_Draft_Proposed_2023_Scandia_Budget_Packet_SmallPROPOSED 2023 BUDGET Presented Tuesday, November 22, 2022 Pg. 1 of 62 BUDGET PROPOSAL SUMMARY •Brief Summary on Levy and Projected Tax Rate Changes •2022 Assessment Year and Changes in Net Tax Capacity •Proposed 2023 General Fund Budget •Discussion of financing and budgeting practices •Discussion of capital budget. •Comparison of tax rates and distribution between taxing jurisdictions. •Questions, comments, direction are welcomed through this discussion. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 2 of 62 ITEMS FOR DISCUSSION •Consider funding for 2023 administration transition. •Re-evaluation of capital budgeting priorities to better fit long-term financial limitations. Particularly the spending down of cash balances of capital funds. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 3 of 62 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 were 20 new construction starts during the 2022 assessment year. This is consistent with new start trends pre- 2018 suggesting a return to normal construction activity as of Covid-19 restrictions. A combination of $9,198,600 in total value new construction assessed value during the 2022 assessment year and a surge in existing home sale prices and its effect on general property assessments accounts for 24.9% of growth in total value. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 4 of 62 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 -15.35% drop in tax rate with a 8.54% in total city levy increase. $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2018 2019 2020 2021 2022 2023 2024 Change in Net Tax Capacity* New Net Tax Capacity Total Net Tax Capacity * Net Tax Capacity is the total amount of property value in the City that is taxable. This total excludes value based on tax classifications set by the State. 2024 is a estimate that there will only be moderate change in value for 2024 but there is no certainty on this. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 5 of 62 BUDGET PROPOSAL LEVY AND RATE IMPACTS •Proposed 8.7% Overall Property Tax Levy Increase or $ 312,141 for a net total levy on taxable property of $2,680,259 after a $123,297 fiscal disparity deduction. •As part if that proposed overall increase, •The proposed General Fund levy increased by 10.6% for a total difference of $167,418 to $1,750,418. •The debt service levy dropped 8.86% for a difference of -$35,519. The proposed 2023 debt service levy is $406,536. •The proposed 2023 Capital Improvement Levy is $641,302. That includes a increase of $99,306 over PY or 18.32% •The proposed 2023 EDA levy is proposed to $5,300 for a reduction of $2,700. •Total proposed 2023 property levy of $2,803,556 w/o Fiscal Disparities Program Deduction (was $2,579,051in 2022) •Proposed City Tax Rate Reduction of -4.7% to 26.276% (was 30.945% in 2022) City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 6 of 62 DRAFT 2023 Budget 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 $597,000 Difference over PY 1.00%Class 1a Homestead Under $500k $2.63 -$0.66 $263.25 -$66.00 $658.13 -$164.99 1.25%Class 1a Homestead Over $500k $3.29 -$0.82 $329.07 $329.07 $822.67 $822.67 0.50%Class 2a Agricutural Land first $1.5Mil $1.32 -$0.33 $131.63 -$33.00 $329.07 -$82.50 $785.81 -$19.37 0.65%Class 2c Managed Forest Land $1.71 -$0.43 $171.11 -$42.90 $427.79 -$107.25 $1,021.55 -$25.18 1.50%Class 3a Commercial-Industrial, Utility first $150k $3.95 -$0.99 $394.88 -$99.00 2.00%Class 3a Commercial-Industrial, Utility over $150k $5.27 -$1.32 $1,316.27 -$83.05 $2,945.80 -$27.98 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 1.00%Class 1a Homestead Under $500k 1.25%Class 1a Homestead Over $500k $1,974.40 -$494.98 $2,632.53 $0.00 $3,290.66 -$824.96 0.50%Class 2a Agricutural Land first $1.5Mil $789.76 -$197.99 $1,053.01 -$263.99 $1,316.27 -$329.99 0.65%Class 2c Managed Forest Land $1,026.69 -$257.39 $1,368.92 -$343.18 $1,711.14 -$428.98 1.50%Class 3a Commercial-Industrial, Utility first $150k 2.00%Class 3a Commercial-Industrial, Utility over $150k $2,961.60 -$742.47 $4,014.61 -$1,006.45 $5,067.62 -$1,270.44 * The Assessor's estimated median home value for 2022. Estimates for 2023 will be available next year.2023 Proposed Est City Tax Rate 26.3253% Estimated 25.1% Change in Market Value Between 2022 to 2023, which is the city median change in market value.2022 City Tax Rate 30.9455% 2022 Median Value applicable to 2023 tax year. 2023 Median Home Value $597,000 Property Tax Classification Estimated Cost Difference over PY *2022 Median was $489,100 1.00%Class 1a Homestead Under $500k 1.25%Class 1a Homestead Over $500k $1,964.53 $354.16 2023 Estimated City Tax Rate Impacts See table below (Assumes change from 2022 Median Home Value to 2023 Median Home Value) The following is an estimated cost change if a home value went from median home value to new median home value: (Change in tax class accounts for change otherwise there would be $39.33 reduction in tax) These are estimated costs based on Washington County Estimated net tax capacity for 2023 and are strictly a reflection of the predicted change in only the City's property tax. The following is a breakdown of tax bill impacts: (Assumes no changes in property value) City Council Budget Workshop Presented 11/22/2022Pg. 7 of 62 CITY TAX RATE COMPARISON 0.000000% 5.000000% 10.000000% 15.000000% 20.000000% 25.000000% 30.000000% 35.000000% 40.000000% Scandia Bayport Afton 2017 36.593666%39.410010%32.299528% 2018 35.058215%36.016868%32.254626% 2019 32.396236%33.953585%32.983156% 2020 31.465574%31.643744%30.794802% 2021 30.815368%33.791504%32.024855% 2022 30.945465%33.463000%32.007000% 2023 Est 26.235217%28.945042%27.043360% City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 8 of 62 DRAFT 2023 Budget ` Taxing Authority Pay 2022 Tax Rate Pay Rate 2023 Tax Rate Est 1 Scandia 30.945%26.235% 2 Afton 32.007% 27.044% 3 Bayport 33.463% 28.945% 4 Marine on St Croix 59.002% 44.639% Tax Rate Comparisons 30.945%32.007%33.463% 59.002% 26.235%27.044%28.945% 44.639% 0.000% 10.000% 20.000% 30.000% 40.000% 50.000% 60.000% 70.000% Scandia Afton Bayport Marine on St Croix Comparison of Pay 2023 Tax Rates City Council Budget Workshop Presented 11/22/2022Pg. 9 of 62 DRAFT 2023 Budget 2021 2022 2023 2024 2025 2026 2027 Levy Levy Prop. Prelim Projected Projected Projected Projected General Fund 1,394,586$ 1,583,000$ 1,755,418$ 1,784,189$ 1,841,089$ 1,899,763$ 1,960,265$ EDA 5,000 8,000 5,300 8,000 8,000 8,000 8,000 Debt Service 1,131,322 996,051 1,053,139 1,511,109 1,421,001 1,425,190 1,489,533 General Capital Improvement 100,000 217,336 409,291 373,375 404,829 426,397 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 438,539 216,860 212,012 396,785 196,691 100,000 90,000 3,209,447 3,129,047 3,455,159 4,167,458 4,046,611 3,999,350 3,662,885 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 City Council Budget Workshop Presented 11/22/2022Pg. 10 of 62 DRAFT 2023 Budget 2022 $ change 2023 % Change Tax Capacity Based Levy Final Levy 2022 to 2023 Proposed 2022 to 2023 General Fund 1,583,000$ 172,418$ 1,755,418$ 10.89% EDA 8,000 (2,700)$ 5,300 -33.75% Debt Service 446,055 (39,519)$ 406,536 -8.86% General Capital Improvement 217,336 191,955$ 409,291 88.32% Park Improvement 20,000 -$ 20,000 0.00% Equipment Replacement 87,800 (87,800)$ - -100.00% Local Road Improvement 216,860 192,431$ 409,291 88.73% 2,579,051$ 426,784$ 3,005,835$ 16.55% Draft Proposed Preliminary 2023 Budget (No Tax Rate Change) Comparison between 2023 Proposed and 2022 Levies General Fund 58% EDA 0% Debt Service 13% General Capital Improvement 14% Park Improvement 1%Equipment Replacement 0% Local Road Improvement 14% 2023 Proposed Property Tax Levy City Council Budget Workshop Presented 11/22/2022Pg. 11 of 62 DRAFT 2023 Budget CITY OF SCANDIA Financial Management Plan Draft Proposed 2023 Levies, Tax Rates and Projections Inflation Assumptions 666,855 724,468 740,434 762,647 785,527 809,092 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% Budget Proposed Projected Levy by Type 2022 2023 2024 2025 2026 2027 34 General Fund (Certified) Operating Tax Levy 1,583,000 1,755,418 1,784,189 1,841,089 1,899,763 1,960,265 35 Annual Increase 13.5% 10.9% 1.6% 3.2% 3.2% 3.2% OTHER SPECIAL TAX LEVIES 36 Debt service 37 2013 Certificates 67,000 64,000 - - - - 39 2017 Certificates 34,524 - - - - - 40 2018 GO Bonds 344,531 342,536 345,634 343,166 340,541 343,009 41 Local road improvement debt levy - - 192,810 192,810 192,810 658,143 42 Capital improvement debt levy - - - - - - 43 Equipment replacement debt levy - - 100,505 100,505 217,442 275,295 44 Park Improvement 20,000 20,000 30,000 30,000 40,000 30,588 45 Equipment Replacement 87,800 - 64,000 145,000 100,000 22,153 46 Local Road Improvement 216,860 212,012 396,785 196,691 100,000 90,000 47 General Capital Improvement 217,336 409,291 373,375 404,829 426,397 62,346 48 EDA 8,000 5,300 8,000 8,000 8,000 8,000 49 Total Other Special Levies 996,051 1,053,139 1,511,109 1,421,001 1,425,190 1,489,533 50 Total Tax Levy 2,579,051 2,808,556 3,295,297 3,262,090 3,324,953 3,449,799 51 Increase/(Decrease) in Total Tax Levy 2.10% 8.90% 17.33% -1.01% 1.93% 3.75% 52 Less: Fiscal Disparities (210,933) (123,297) (103,651) (119,958) (119,864) (118,109) 53 Net Levy to Taxpayers 2,368,118 2,685,259 3,191,647 3,142,132 3,205,090 3,331,690 54 Existing Tax Base 8,140,985 10,365,452 10,420,589 10,370,969 10,527,776 10,898,275 55 New Net Tax Capacity 229,974 2,224,467 55,137 (49,620)156,807 370,499 56 Total Net Tax Capacity 7,903,617 10,216,264 10,475,726 10,321,349 10,684,583 11,268,774 57 Tax Rate on Tax Capacity 30.945% 26.325% 30.467% 30.443% 29.997% 29.566% 58 Tax Rate % Change 0.13% -4.62% 4.14% -0.02% -0.45% -0.43% 59 Total Tax Base Increase 2% 29% 3% -1% 4% 5% City Council Budget Workshop Presented 11/22/2022Pg. 12 of 62 DRAFT 2023 Budget Inflation Assumptions 1 Revenue (Non-property tax) 2 Interest Earnings 3 Expenses Levy by Type 34 General Fund (Certified) Operating Tax Levy 35 Annual Increase OTHER SPECIAL TAX LEVIES 36 Debt service 37 2013 Certificates 39 2017 Certificates 40 2018 GO Bonds 41 Local road improvement debt levy 42 Capital improvement debt levy 43 Equipment replacement debt levy 44 Park Improvement 45 Equipment Replacement 46 Local Road Improvement 47 General Capital Improvement 48 EDA 49 Total Other Special Levies 50 Total Tax Levy 51 Increase/(Decrease) in Total Tax Levy 52 Less: Fiscal Disparities 53 Net Levy to Taxpayers 54 Existing Tax Base 55 New Net Tax Capacity 56 Total Net Tax Capacity 57 Tax Rate on Tax Capacity 58 Tax Rate % Change 59 Total Tax Base Increase CITY OF SCANDIA Financial Management Plan Draft Proposed Estimated 2023-2032 Projections 2.00% 2.00%2.00% 2.00% 2.00% 1.50% 1.50%1.50% 1.50% 1.50% 3.00% 3.00%3.00% 3.00% 3.00% 2028 2029 2030 2031 2032 2,067,652 2,131,981 2,198,311 2,221,705 2,292,225 5.5% 3.1%3.1% 1.1% 3.2% 345,161 341,749 343,429 344,794 340,594 658,143 658,143 658,143 1,113,360 1,113,360 - - - - - 349,151 349,151 398,387 471,012 1,126 20,000 23,526 20,867 - 20,000 47,048 30,817 - - 75,001 141,811 100,011 96,497 74,256 300,000 30,000 67,811 84,678 84,678 84,678 12,000 12,000 12,000 12,000 5,000 1,603,314 1,583,208 1,614,001 2,100,099 1,939,759 3,670,965 3,715,189 3,812,312 4,321,804 4,231,985 6.41% 1.20%2.61% 13.36% -2.08% (116,409) (121,761) (120,679) (121,546) (135,581) 3,554,556 3,593,428 3,691,633 4,200,259 4,096,404 11,494,149 11,724,032 11,958,513 12,197,683 12,441,637 0 0 0 0 0 11,494,149 11,724,032 11,958,513 12,197,683 12,441,637 30.925% 30.650% 30.870% 34.435% 32.925% 4.60% -0.89%0.72% 11.55% -4.38% 2% 2%2%2% 2% City Council Budget Workshop Presented 11/22/2022Pg. 13 of 62 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 bank certificates, bonding, or state infrastructure PFA financing. •Currently, a balanced budget can be achieved with this proposal for the General Fund, but to carryout planned 2023 expenditures with a draw down approx. $1,000,000 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. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 14 of 62 GENERAL FUND BUDGET HIGHLIGHTS – PROPOSED REVENUE BUDGET & FUND BALANCE •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 the General Fund’s fund balance by $32,900 for a Fund Balance which is estimated to be 65.8% of the 2024 Fiscal Year's Expenditures, policy is to have 50% to 60% general fund balance. •A 7.4% increase in building permit revenue for an estimated $10k increase. •Overall General Fund Revenue increase of 9.8% for a difference of $187,625. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 15 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed 2021 2022 6/30/2022 2023 % Bud Diff $1,266,589 $1,583,000 $0 $1,755,418 10.9% $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 $2,101,918 0.100888015 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 83% Other taxes 1% Licenses and permits 8% Intergovernmental revenue 3% Grants 1% Charges for services 3% Interest earnings 1% City Council Budget Workshop Presented 11/22/2022Pg. 16 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed 2021 2022 6/30/2022 2023 % Bud Diff 41000 Finance & Administration $396,590 $374,300 $181,370 $406,100 -106.9% 41110 Legislative, Mayor, and Council $19,195 $23,000 $5,142 $20,900 -130.0% 41410 Elections $1,470 $7,600 $1,515 $1,050 -423.3% 41910 Planning and Building $155,112 $171,320 $72,461 $192,450 3109.9% 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 $330,000 44.8% 42700 Animal Control $4,395 $4,000 $1,700 $5,000 25.0% 43000 Public Works $557,563 $681,490 $278,396 $732,750 223.7% 45000 Parks & Recreation $77,948 $94,950 $42,399 $111,670 682.4% 45180 Community Center $41,884 $73,950 $43,925 $79,390 152.8% 49000 Interfund Transfers Out $282,690 $0 $0 $0 0.0% TOTAL $2,013,167 # $1,883,300 # $754,746 $2,069,909 9.9% 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 City Council Budget Workshop Presented 11/22/2022Pg. 17 of 62 DRAFT 2023 Budget CITY OF SCANDIA Financial Management Plan Draft Proposed 2023 Levies, Tax Rates and Projections Inflation Assumptions 666,855 724,468 740,434 762,647 785,527 809,092 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% Budget Proposed Projected GENERAL FUND 2022 2023 2024 2025 2026 2027 REVENUE 4 General Property Tax-Current 1,583,000 1,755,418 1,784,189 1,841,089 1,899,763 1,960,265 5 Other taxes 25,400 26,400 26,928 27,467 28,016 28,576 6 Intergovernmental 64,200 61,000 62,220 63,464 64,734 66,028 7 Federal grant 10,000 11,700 - - - - 8 Franchise fees - - - - - - 9 Licenses and Permits 149,500 161,100 164,322 167,608 170,961 174,380 10 Charges for Services 48,293 56,900 58,038 59,199 60,383 61,590 11 Fines & Forfeits 7,000 7,400 7,548 7,699 7,853 8,010 12 Interest Earnings 15,900 12,100 12,282 12,466 12,653 12,842 13 Miscellaneous Revenues 6,000 9,900 - - - - 14 Total Revenue 1,909,293 2,101,918 2,115,526 2,178,992 2,244,362 2,311,693 EXPENSES 16 General Government 617,820 642,100 661,363 681,204 701,640 722,689 17 Public Safety 435,090 503,999 519,119 534,693 550,733 567,255 18 Public Works 683,490 732,750 754,733 777,374 800,696 824,717 19 Park and Recreation 152,900 175,060 180,312 185,721 191,293 197,032 20 Capital Outlay 16,000 16,000 - - - - 21 Total Expenses 1,905,300 2,069,909 2,115,526 2,178,992 2,244,362 2,311,693 22 Revenues Over / (Under) Expenses 3,993 32,009 - - - - OTHER FINANCING SOURCES / (USES) 23 Transfers In - - - - - - 25 Sale of Fixed Assets - - - - - - 26 Bond Proceeds - - - - - - 27 Transfer in - - - - - - 28 Transfers Out - - - - - - 29 Total Other Sources / (Uses)- - - - - - 30 Prior Period Adjustments 31 Ending General Fund Balance (FB)1,357,204 1,389,213 1,389,213 1,389,213 1,389,213 1,389,213 33 Unassigned 1,357,204 1,389,213 1,389,213 1,389,213 1,389,213 1,389,213 34 Fund Balance as a % of Next Year's Expenditures (net of contingency)65.6%65.7%63.8%61.9%60.1%58.3% City Council Budget Workshop Presented 11/22/2022Pg. 18 of 62 DRAFT 2023 Budget Inflation Assumptions 1 Revenue (Non-property tax) 2 Interest Earnings 3 Expenses GENERAL FUND REVENUE 4 General Property Tax-Current 5 Other taxes 6 Intergovernmental 7 Federal grant 8 Franchise fees 9 Licenses and Permits 10 Charges for Services 11 Fines & Forfeits 12 Interest Earnings 13 Miscellaneous Revenues 14 Total Revenue EXPENSES 16 General Government 17 Public Safety 18 Public Works 19 Park and Recreation 20 Capital Outlay 21 Total Expenses 22 Revenues Over / (Under) Expenses OTHER FINANCING SOURCES / (USES) 23 Transfers In 25 Sale of Fixed Assets 26 Bond Proceeds 27 Transfer in 28 Transfers Out 29 Total Other Sources / (Uses) 30 Prior Period Adjustments 31 Ending General Fund Balance (FB) 33 Unassigned 34 Fund Balance as a % of Next Year's Expenditures (net of contingency) CITY OF SCANDIA Financial Management Plan Draft Proposed 2023 Levies, Tax Rates and Projections 2.00% 2.00%2.00% 2.00% 2.00% 1.50% 1.50%1.50% 1.50% 1.50% 3.00% 3.00%3.00% 3.00% 3.00% 2028 2029 2030 2031 2032 2,067,652 2,131,981 2,198,311 2,221,705 2,292,225 29,148 29,731 30,325 30,932 31,550 67,349 68,696 70,070 71,471 72,901 177,867 181,425 185,053 188,754 192,529 62,822 64,079 65,360 66,667 68,001 8,170 8,334 8,500 8,670 8,844 13,035 13,231 13,429 13,631 13,835 2,426,044 2,497,475 2,571,049 2,601,831 2,679,885 744,370 766,701 789,702 813,393 837,795 584,273 601,801 619,855 638,451 657,604 849,458 874,942 901,190 928,226 956,073 202,943 209,031 215,302 221,761 228,414 2,381,044 2,452,475 2,526,049 2,601,831 2,679,885 45,000 45,000 45,000 - - - - - - - - - - - - - - - - - - - (45,000) (45,000) (45,000) - - 1,434,213 1,479,213 1,524,213 1,524,213 1,524,213 1,434,213 1,479,213 1,524,213 1,524,213 1,524,213 58.5%58.6%58.6%58.6%55.2% City Council Budget Workshop Presented 11/22/2022Pg. 19 of 62 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. •Total Increase of budget for salary and wages for 2023, including is $955,700 for a total increase of $108,500 (of that total cost, $39,800 in wages is charged to the utilities.) •Note that this budget does not include the costs of a new administrator with family level insurance. Family plans are an additional $13,700. •In addition, the following additional costs related to personnel should be considered for addition before the end of the year: •$30,000 for 450hr @ $70/hr. of interim administration •$28,000 for outgoing administrator severance •16,000 towards Administrator recruitment ($7,000 cost this year) •The current budget supports the low end of the compensation range for administrators, per LMC salary survey, but not the top end of 120k. Recommended to add $30,000 for additional salary costs. •TOTAL= $105,000 unaccounted for. Council is requested to provide direction on where cuts should come from to account for this unaccounted for cost. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 20 of 62 GENERAL FUND BUDGET HIGHLIGHTS - DEPARTMENTS •The following general fund budget does not account for administrative transition costs: •Overall a 10.5% increase in general operation expenses. •Finance & Administration increase 8.5% •Proposed increase of legal service expense to $15,000 for possible code enforcement relatedexpenses. Council can consider use of these funds to carryout surveys of City property ortowards lobbying expenses for the 2023 legislative session. •The 2nd largest increase was $7,600 towards the health insurance. •3nd largest increase of $6,200 is attributable to computer replacement and the addition of anAdobe Acrobat License for Document Alteration. •3rd largest increase is for software support and network maintenance costs for 6,200 these costsinclude enhancement to online application submission and replacement of computers yet toreplaced as part of technology plan. •Mayor/Legislative Budget reduced by 9.1% a difference of $2,100 in reduction in travel inconference expense due to limited use. (Funds can be drawn from the administrative budget ifneeded for more members attending LMC.) •Elections down 86.2% by $6,600 due to lack of a 2023 election •Planning and Building up 12.3% for a difference of $21,100. The change is attributable to a$22,000 increase in planning services expenses in event of a change in contractor. Dependingof the City has Administration carryout minor plan review and project consults, this may be areasonable cost estimate. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 21 of 62 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/EMS Department Total budget •Besides wage increases previously mentioned, this budget proposal includes $20,400 for the new wage adjustment +31,800 towards call volume increases for fire fighters. This plus the step wage increase for the Fire Chief accounts for most of this department’s budget increase for a total difference of $52,200. See Chief Hinz’s attached Memorandum for more details on this proposal. The department’s total increase was $49,810 for 17.8% increase over PY City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 22 of 62 GENERAL FUND BUDGET HIGHLIGHTS - DEPARTMENTS Animal Control •$1,000 increase due to average increase in activity and cost. Public Works •DPW has total proposed budget increase over PY of 7.5% or 51,260 •Wages increase of $9,400 and a $17,300 increase in health insurance were among the largest increases. •Health insurance increase of $3,600 (Anticipated decrease expected for PEIP Non- union premiums.) •$3,500 to replace dated garage door openers. •$7500 added to road maintenance and repair budget. Parks & Recreation has a proposed 17.6% increase for a difference of $16,720 over PY •$11,100 incudes 2nd parks seasonal worker. •Increase in recreational events budget 5,000. City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 23 of 62 GENERAL FUND BUDGET HIGHLIGHTS - DEPARTMENTS Community Center has a proposed 7.4% increase for a difference of $5,440 over PY •An additional $4,000 for repairs and maintenance accounts for most of this increase. Transfers Out –There are no proposed budgeted transfers out. EDA •Reduced budget from 10,175 to $5,300 Cable TV reduced its budget by $2650 when compared to PY City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 24 of 62 Summary of Projected Capital Borrowing vs. Total Capital Costs 2023 2024 2025 2026 2027 Local Road Improvement*- 1,906,000 - - 4,600,000 Park Capital - - - - - Capital Improvement - - - - - Big Marine Sewer - - 100,500 100,500 184,300 Equipment Replacement 816,500 - 950,000 470,000 600,000 Uptown Sewer Total 816,500 1,906,000 1,050,500 570,500 5,384,300 2023 2024 2025 2026 2027 Local Road Improvement 993,000 881,504 913,390 - 1,490,400 Park Capital 17,306 189,621 143,027 73,648 248,161 Capital Improvement 647,000 377,704 359,224 11,699 0 Big Marine Sewer (No Aid)9,750 919,750 406,819 511,908 571,607 Equipment Replacement 514,500 497,190 894,357 334,580 607,353 Upown Sewer 15,700 39,800 54,800 86,600 81,900 Total 2,197,256 2,905,569 2,771,616 1,018,433 2,999,421 * Proposed to package road improvements for 3 years into one bond issuance. Bonding Summary Capital Outlay Summary City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 25 of 62 Local Road Improvement* Park Capital Capital Improvement Big Marine Sewer Equipment Replacement Uptown Sewer Total Local Road Improvement Park Capital Capital Improvement Big Marine Sewer (No Aid) Equipment Replacement Upown Sewer Total * Proposed to package road improvements for 3 years into one bond issuance. City of Scandia Financial Management Plan Presented 11/22/2022 Grand 2028 2029 2030 2031 2032 2033 Total - - - 4,500,000 - - 6,506,000 - - - - - - - - - - 750,001 750,002 - 184,300 184,300 284,800 284,800 184,300 184,300 569,600 - 400,000 590,000 - 300,001 - 2,836,500 184,300 584,300 874,800 4,784,800 1,234,302 934,302 9,912,100 Gand 2028 2029 2030 2031 2032 2033 Total 1,167,783 1,342,250 1,176,969 1,252,514 1,480,244 1,539,454 9,632,596 - - - 74,012 76,973 - 931,762 0 0 320,207 169,859 618,083 1,555,660 2,684,463 372,738 705,496 492,821 19,613 20,398 12,409 4,019,889 57,901 550,165 449,767 91,775 0 0 4,144,385 140,782 224,515 314,261 467,324 476,367 584,553 988,981 1,739,204 2,822,427 2,754,025 2,075,098 2,672,065 3,692,076 22,402,077 percent of capital bonded 44% * Proposed to package road improvements for 3 years into one bond issuance. Summary of Projected Capital Borrowing vs. Total Capital Costs City Council Budget Workshop Presented 11/22/2022 DRAFT 2023 Budget Pg. 26 of 62 DRAFT 2023 Budget 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 217,336 409,291 373,375 404,829 426,397 62,346 6 Intergovernmental - - - 7 Capital Improvement Debt Levy - - - 8 Special assessments 510 - - - - - 9 Investment Income 4,500 2,300 1,930 1,894 2,606 8,866 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income - - - - - - 13 Miscellaneous Revenue - - - - - 14 Total Revenue 222,346 411,591 375,305 406,723 429,003 71,212 EXPENSES 15 Total Current - - - - - - 16 Payables internet - - - - - - 17 Debt service - - - - - - 18 Total Capital Projects 446,358 647,000 377,704 359,224 11,699 - 19 Total Expenses 446,358 647,000 377,704 359,224 11,699 - 20 Revenue Over / (Under) Expenses (224,012) (235,409) (2,399) 47,499 417,304 71,212 OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Transfers In - - - - - - 23 Transfers Out to Sewer Fund 24 Transfers Out- 25 Total Other Sources / (Uses)- - - - - - accounts payable (257,326) 26 Prior Period Adjustments 27 Ending Fund Balance 364,064 128,654 126,255 173,754 591,058 662,270 CASH FLOW ANALYSISCITY OF SCANDIA Capital Improvement Plan Capital Improvement Fund 401 City Council Budget Workshop Presented 11/22/2022Pg. 27 of 62 DRAFT 2023 Budget Inflation Assumptions 1 Revenue (Non-property tax) 2 Interest Earnings 3 Expenses 4 CIP Inflation Factor REVENUE 5 Property taxes 6 Intergovernmental 7 Capital Improvement Debt Levy 8 Special assessments 9 Investment Income 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income 13 Miscellaneous Revenue 14 Total Revenue EXPENSES 15 Total Current 16 Payables internet 17 Debt service 18 Total Capital Projects 19 Total Expenses 20 Revenue Over / (Under) Expenses OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Transfers In 23 Transfers Out to Sewer Fund 24 Transfers Out- 25 Total Other Sources / (Uses) accounts payable 26 Prior Period Adjustments 27 Ending Fund BalanceCASH FLOW ANALYSIS2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 3.00% 3.00% 3.00% 3.00% 3.00% 4.00% 4.00% 4.00% 4.00% 4.00% 2028 2029 2030 2031 2032 30,000 67,811 84,678 84,678 84,678 - - - - - - - - - - - - - - - 9,934 10,533 11,708 8,351 7,198 - - - - - - - - - - 39,934 78,344 96,386 93,029 91,876 - - - - - - - - - - - - - - - - - 320,207 169,859 618,083 - - 320,207 169,859 618,083 39,934 78,344 (223,821) (76,831) (526,208) 750,001 - - - - - - - - - 750,001 702,204 780,548 556,727 479,897 703,690 Capital Improvement Fund 401 Capital Improvement Plan CITY OF SCANDIA City Council Budget Workshop Presented 11/22/2022Pg. 28 of 62 DRAFT 2023 Budget 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 217,336 409,291 373,375 404,829 426,397 62,346 6 Intergovernmental - - - 7 Capital Improvement Debt Levy - - - 8 Special assessments 510 - - - - - 9 Investment Income 4,500 2,300 1,930 1,894 2,606 8,866 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income - - - - - - 13 Miscellaneous Revenue - - - - - 14 Total Revenue 222,346 411,591 375,305 406,723 429,003 71,212 EXPENSES 15 Total Current - - - - - - 16 Payables internet - - - - - - 17 Debt service - - - - - - 18 Total Capital Projects 446,358 647,000 377,704 359,224 11,699 - 19 Total Expenses 446,358 647,000 377,704 359,224 11,699 - 20 Revenue Over / (Under) Expenses (224,012) (235,409) (2,399) 47,499 417,304 71,212 OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Transfers In - - - - - - 23 Transfers Out to Sewer Fund 24 Transfers Out- 25 Total Other Sources / (Uses)- - - - - - accounts payable (257,326) 26 Prior Period Adjustments 27 Ending Fund Balance 364,064 128,654 126,255 173,754 591,058 662,270 CASH FLOW ANALYSISCITY OF SCANDIA Capital Improvement Plan Capital Improvement Fund 401 City Council Budget Workshop Presented 11/22/2022Pg. 29 of 62 DRAFT 2023 Budget Inflation Assumptions 1 Revenue (Non-property tax) 2 Interest Earnings 3 Expenses 4 CIP Inflation Factor REVENUE 5 Property taxes 6 Intergovernmental 7 Capital Improvement Debt Levy 8 Special assessments 9 Investment Income 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income 13 Miscellaneous Revenue 14 Total Revenue EXPENSES 15 Total Current 16 Payables internet 17 Debt service 18 Total Capital Projects 19 Total Expenses 20 Revenue Over / (Under) Expenses OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Transfers In 23 Transfers Out to Sewer Fund 24 Transfers Out- 25 Total Other Sources / (Uses) accounts payable 26 Prior Period Adjustments 27 Ending Fund BalanceCASH FLOW ANALYSIS2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 3.00% 3.00% 3.00% 3.00% 3.00% 4.00% 4.00% 4.00% 4.00% 4.00% 2028 2029 2030 2031 2032 30,000 67,811 84,678 84,678 84,678 - - - - - - - - - - - - - - - 9,934 10,533 11,708 8,351 7,198 - - - - - - - - - - 39,934 78,344 96,386 93,029 91,876 - - - - - - - - - - - - - - - - - 320,207 169,859 618,083 - - 320,207 169,859 618,083 39,934 78,344 (223,821) (76,831) (526,208) 750,001 - - - - - - - - - 750,001 702,204 780,548 556,727 479,897 703,690 CITY OF SCANDIA Financial Management Plan Capital Improvement Fund 401 City Council Budget Workshop Presented 11/22/2022Pg. 30 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00% 4.00% 2022 2022 2023 2024 2025 2026 2027 Capital Project Name Year Costs Budget Projected CITY OF SCANDIA Capital Improvement Plan Capital Improvement Fund 401 Project 48 2010 Fire Radios Replace 3 unspupported radios 2030 17548 - - - - - - 49 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 - - - - - - 63 CIP placeholder 2035 75000 - - - - - - 64 Total Capital Projects 4,757,273 446,358 647,000 377,704 359,224 11,699 - Capital Project OutlayCity Council Budget Workshop Presented 11/22/2022Pg. 31 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 2022 Capital Project Name Year Costs 28 Project 48 2010 Fire Radios Replace 3 unspupported radios 2030 17548 49 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 63 CIP placeholder 2035 75000 64 Total Capital Projects 4,757,273 Capital Project Outlay4.00% 4.00% 4.00% 4.00% 4.00% 2028 2029 2030 2031 2032 Capital Improvement Fund 401 Capital Improvement Plan CITY OF SCANDIA - - 24,016 - - - - 56,036 - - - - 24,016 - - - - 112,072 - - - - 24,016 - - - - 80,052 - - - - - 31,171 - - - - 12,988 - - - - 60,609 - - - - 13,853 - - - - 51,239 - - - - - 337,136 - - - - 280,947 - - - - - - - - - - - - - - - - - 320,207 169,859 618,083 City Council Budget Workshop Presented 11/22/2022Pg. 32 of 62 DRAFT 2023 Budget 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% 0.00% 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 21,000 3,000 3,000 3,000 3,000 11 Rental and lease income - - - - - - 12 Miscellaneous Revenue - - - - - - 13 Total Revenue 128,200 41,066 33,066 33,066 43,066 33,654 EXPENSES 14 Total Current - - - - - 15 Debt service - - - - - - 16 Total Capital Projects 260,000 17,306 189,621 143,027 73,648 248,161 17 Total Expenses 260,000 17,306 189,621 143,027 73,648 248,161 18 Revenue Over / (Under) Expenses (131,800) 23,760 (156,555) (109,961) (30,582) (214,507) OTHER FINANCING SOURCES / (USES) 19 Bond Proceeds 20 Transfers In 21 Transfers Out (1,440) 22 Transfers Out- 23 Total Other Sources / (Uses)(1,440) - - - - - 24 Prior Period Adjustments 25 Ending Fund Balance 14,977 38,736 (117,819) (227,781) (258,363) (472,870) CITY OF SCANDIA Financial Management Plan Park Capital Improvement Fund 404 CASH FLOW ANALYSISCity Council Budget Workshop Presented 11/22/2022Pg. 33 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 4.00% 0.00% 2.00% 4.00% 4.00% 4.00% Project CITY OF SCANDIA Capital Improvement Plan Park Capital Improvement Fund 404 2021 2022 2023 2024 2025 2026 2027 Capital Project Name Year Costs Budget Proposed 26 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 2024 43700 - - 46,375 - - - 30 Gateway Trail Improvements @ Annex 2024 0 - - - - - - 31 Hay Lake Park - sign 2023 8653 - 8,653 - - - - 32 Park signage at Orwell Park (Liten) 2023 8653 - 8,653 - - - - 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 874,908 260,000 17,306 189,621 143,027 73,648 248,161 CAPITAL OUTLAYCAPITAL OUTLAYProject City Council Budget Workshop Presented 11/22/2022Pg. 34 of 62 DRAFT 2023 Budget 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 7 Intergovernmental - - - - - - 8 Sale of capital assets 35,000 - - - 9 Investment Income 1,015 1,030 1,045 1,061 1,077 1,093 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income - - - - - - 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 198,500 514,500 497,190 894,357 334,580 607,353 18 Total Expenses 198,500 514,500 592,909 990,076 541,667 869,539 19 Revenue Over / (Under) Expenses (109,685) (478,470) (427,359) (743,510) (223,148) (570,998) OTHER FINANCING SOURCES / (USES) 20 Bond Proceeds 816,500 950,000 470,000 600,000 21 Transfers In 22 Transfers Out 23 Transfers Out- 24 Total Other Sources / (Uses)- 816,500 - 950,000 470,000 600,000 25 Prior Period Adjustments 26 Ending Fund Balance 206,748 544,778 117,419 323,909 570,761 599,763 CITY OF SCANDIA Financial Management Plan Equipment Replacement Fund 406 CASH FLOW ANALYSISCity Council Budget Workshop Presented 11/22/2022Pg. 35 of 62 DRAFT 2023 Budget Inflation Assumptions 1 Revenue (Non-property tax) 2 Interest Earnings 3 Expenses 4 CIP Inflation Factor REVENUE 5 Property taxes 6 Debt service levy 7 Intergovernmental 8 Sale of capital assets 9 Investment Income 10 Refunds and Reimbursements 11 Park Dedication Fees 12 Rental and lease income 13 Miscellaneous Revenue 14 Total Revenue EXPENSES 15 Total Current 16 Debt service 17 Total Capital Projects 18 Total Expenses 19 Revenue Over / (Under) Expenses OTHER FINANCING SOURCES / (USES) 20 Bond Proceeds 21 Transfers In 22 Transfers Out 23 Transfers Out- 24 Total Other Sources / (Uses) 25 Prior Period Adjustments 26 Ending Fund Balance uipment Replacement Fund 406 CASH FLOW ANALYSISCITY OF SCANDIA Financial Management Plan Equipment Replacement Fund 406 2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 3.00% 3.00% 3.00% 3.00% 3.00% 4.00% 4.00% 4.00% 4.00% 4.00% 2028 2029 2030 2031 2032 47,048 30,817 - - 75,001 349,151 349,151 398,387 471,012 471,012 - - - - - - - - - - 1,109 1,126 1,143 1,160 1,177 - - - - - - - - - - 397,308 381,094 399,530 472,172 547,190 - - - - - 332,524 332,524 379,417 448,583 448,583 57,901 550,165 449,767 91,775 - 390,425 882,689 829,183 540,358 448,583 6,882 (501,596) (429,653) (68,186) 98,607 400,000 590,000 300,001 - 400,000 590,000 - 300,001 606,645 505,049 665,397 597,211 995,819 City Council Budget Workshop Presented 11/22/2022Pg. 36 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00% Project 2021 2022 2023 2024 2025 2026 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 650000 - - - 760,408 - 29 2003 Tanker 5178 Tender 2 Replacement 2024 292000 - - 328,460 - - 30 201-14 Mack Single Axle w/Plow (2014)2026 275000 - - - - 334,580 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 - - - - - 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 Motor Grader 2022 0 - - - - - 37 2022 0 - - - - - 37 101-18 Chev 1/2 ton pickup (2018)2028 44000 - - - - - 38 102-19 Dodge 3500 SRW w/plow (2019)2029 52000 - - - - - 39 103-21 Dodge 2500 w/plow (2021)2031 62000 - - - - - 40 104-13 Ford F550 w/sander, plow mount, compressor 2024 75000 - - 84,365 - - 41 1995 Utility 1misc purpose truck - replacement 2023 86500 - 86,500 - - - 42 2003 Boat & Trailer - water rescues 2023 38000 - 38,000 - - - 43 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2023 65000 - 65,000 - - - 44 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2030 75000 - - - - - 45 304-21 Kubota UTV (2021)2030 16000 - - - - - 46 Addition Vehicle (truck for addl FT or PT staff)2025 50500 - - - 59,078 - 47 Equipment Attachments (fit skid, loader, tractor)2024 10000 - - 11,249 - - 48 PJ Skid Trailer 14,000 lbs (2012)2025 17000 - - - 19,888 - 49 Rescue 5179 Replacement 2030 225000 - - - - - 50 Utility Trailer 3,500 lbs (1998)2025 8000 - - - 9,359 - 52 Total Capital Projects 3,498,500 198,500 514,500 497,190 894,357 334,580 Capital Equipment OutlayProject CITY OF SCANDIA Capital Equipment Fund 406 Capital Improvement Plan City Council Budget Workshop Presented 11/22/2022Pg. 37 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 2021Project SCANDIA ovement Plan acement Fund 406 2021 Capital Project Name First Year Costs 27 312-08 Asphalt Patching Equipment Trailer (2008)2025 39000 28 2000 Engine 1 - 5176 Replacement 2025 650000 29 2003 Tanker 5178 Tender 2 Replacement 2024 292000 30 201-14 Mack Single Axle w/Plow (2014)2026 275000 31 202-17 Western Star Single Axle Truck/Plow (2017)2029 350000 32 203-11 Mack Dump Truck/Plow Replacement (2011)2023 325000 33 301-98 John Deere Motor Grader (1998)2027 480000 34 302-22 JD-6410 Tractor w/flail attachments (2022)2022 198500 35 308-12 New Holland Skit Steer (2012)2024 65000 36 Motor Grader 2022 0 37 2022 0 37 101-18 Chev 1/2 ton pickup (2018)2028 44000 38 102-19 Dodge 3500 SRW w/plow (2019)2029 52000 39 103-21 Dodge 2500 w/plow (2021)2031 62000 40 104-13 Ford F550 w/sander, plow mount, compressor 2024 75000 41 1995 Utility 1misc purpose truck - replacement 2023 86500 42 2003 Boat & Trailer - water rescues 2023 38000 43 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2023 65000 44 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2030 75000 45 304-21 Kubota UTV (2021)2030 16000 46 Addition Vehicle (truck for addl FT or PT staff)2025 50500 47 Equipment Attachments (fit skid, loader, tractor)2024 10000 48 PJ Skid Trailer 14,000 lbs (2012)2025 17000 49 Rescue 5179 Replacement 2030 225000 50 Utility Trailer 3,500 lbs (1998)2025 8000 52 Total Capital Projects 3,498,500 Capital Equipment OutlayProject 4.00% 2027 - - - - - - 607,353 - - - - - - - - - - - - - - - - - - 607,353 CITY OF SCANDIA Capital Equipment Fund 406 Capital Improvement Plan City Council Budget Workshop Presented 11/22/2022Pg. 38 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 2021Project CITY OF SCANDIASCANDIA ovement Plan acement Fund 406 2021 Capital Project Name First Year Costs 27 312-08 Asphalt Patching Equipment Trailer (2008)2025 39000 28 2000 Engine 1 - 5176 Replacement 2025 650000 29 2003 Tanker 5178 Tender 2 Replacement 2024 292000 30 201-14 Mack Single Axle w/Plow (2014)2026 275000 31 202-17 Western Star Single Axle Truck/Plow (2017)2029 350000 32 203-11 Mack Dump Truck/Plow Replacement (2011)2023 325000 33 301-98 John Deere Motor Grader (1998)2027 480000 34 302-22 JD-6410 Tractor w/flail attachments (2022)2022 198500 35 308-12 New Holland Skit Steer (2012)2024 65000 36 Motor Grader 2022 0 37 2022 0 37 101-18 Chev 1/2 ton pickup (2018)2028 44000 38 102-19 Dodge 3500 SRW w/plow (2019)2029 52000 39 103-21 Dodge 2500 w/plow (2021)2031 62000 40 104-13 Ford F550 w/sander, plow mount, compressor 2024 75000 41 1995 Utility 1misc purpose truck - replacement 2023 86500 42 2003 Boat & Trailer - water rescues 2023 38000 43 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2023 65000 44 303-17 Kubota F39000 Mower w/Broom & Blower (2017) 2030 75000 45 304-21 Kubota UTV (2021)2030 16000 46 Addition Vehicle (truck for addl FT or PT staff)2025 50500 47 Equipment Attachments (fit skid, loader, tractor)2024 10000 48 PJ Skid Trailer 14,000 lbs (2012)2025 17000 49 Rescue 5179 Replacement 2030 225000 50 Utility Trailer 3,500 lbs (1998)2025 8000 52 Total Capital Projects 3,498,500 Capital Equipment OutlayProject Capital Equipment Fund 406 Capital Improvement Plan 4.00% 4.00% 4.00% 4.00% 4.00% 2028 2029 2030 2031 2032 - - - - - - - - - - - - - - - - - - - - - 478,999 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 57,901 - - - - - 71,166 - - - - - - 91,775 - - - - - - - - - - - - - - - - - - - - - - - 106,748 - - - - 22,773 - - - - - - - - - - - - - - - - - - - 320,245 - - - - - - - 57,901 550,165 449,767 91,775 - City Council Budget Workshop Presented 11/22/2022Pg. 39 of 62 DRAFT 2023 Budget 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 Proposed REVENUE 5 Property taxes 216,860 212,012 396,785 196,691 100,000 90,000 6 Debt levy - - 192,810 192,810 192,810 658,143 7 Special assessments 8 Investment Income 19,613 12,115 685 25,011 14,877 16,841 9 Refunds and Reimbursements 10 Intergovermental 6,900 6,900 6,900 6,900 6,900 11 Rental and lease income - - - - - - 12 Miscellaneous Revenue - - - - - - 13 Total Revenue 236,473 231,027 597,181 421,411 314,586 771,883 EXPENSES 14 Total Current - - - - - 15 Debt service - - - 183,628 183,628 183,628 16 Principal 17 Interest 18 Total Capital Projects 707,200 993,000 881,504 913,390 - 1,490,400 19 Total Expenses 707,200 993,000 881,504 1,097,018 183,628 1,674,028 20 Revenue Over / (Under) Expenses(470,727) (761,973) (284,323) (675,607) 130,958 (902,145) OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 1,906,000 4,600,000 22 Bond premium 23 Transfers In - - - - - - 24 Transfers Out 25 Transfers Out- 26 Total Other Sources / (Uses)- - 1,906,000 - - 4,600,000 27 Prior Period Adjustments 28 Ending Fund Balance 807,673 45,700 1,667,376 991,770 1,122,728 4,820,583CASH FLOW ANALYSISCITY OF SCANDIA Financial Management Plan Local Road Improvement Fund 408 City Council Budget Workshop Presented 11/22/2022Pg. 40 of 62 DRAFT 2023 Budget Inflation Assumptions 1 Revenue (Non-property tax) 2 Interest Earnings 3 Expenses 4 CIP Inflation Factor REVENUE 5 Property taxes 6 Debt levy 7 Special assessments 8 Investment Income 9 Refunds and Reimbursements 10 Intergovermental 11 Rental and lease income 12 Miscellaneous Revenue 13 Total Revenue EXPENSES 14 Total Current 15 Debt service 16 Principal 17 Interest 18 Total Capital Projects 19 Total Expenses 20 Revenue Over / (Under) Expenses OTHER FINANCING SOURCES / (USES) 21 Bond Proceeds 22 Bond premium 23 Transfers In 24 Transfers Out 25 Transfers Out- 26 Total Other Sources / (Uses) 27 Prior Period Adjustments 28 Ending Fund BalanceCASH FLOW ANALYSISCITY OF SCANDIA Financial Management Plan LOCAL ROAD IMPROVEMENT FUND 408 2.00% 2.00% 2.00% 2.00% 2.00%2.00% 1.50% 1.50% 1.50% 1.50% 1.50%1.50% 3.00% 3.00% 3.00% 3.00% 3.00%3.00% 3.00% 4.00% 4.00% 4.00% 4.00%4.00% 2028 2029 2030 2031 2032 2033 141,811 100,011 96,497 74,256 300,000 200,000 658,143 658,143 658,143 1,113,360 1,113,360 1,113,360 72,309 58,577 41,396 26,384 84,007 68,462 6,900 6,900 6,900 6,900 6,900 6,900 - - - - - - - - - - - - 879,163 823,631 802,936 1,220,900 1,504,268 1,388,723 - - - - - - 626,803 626,803 626,803 626,803 1,060,343 1,060,343 1,167,783 1,342,250 1,176,969 1,252,514 1,480,244 1,539,454 1,794,586 1,969,053 1,803,772 1,879,317 2,540,587 2,599,797 (915,423) (1,145,422) (1,000,836) (658,418) (1,036,320) (1,211,074) 4,500,000 - - - - - - - - - 4,500,000 - - 3,905,159 2,759,738 1,758,902 5,600,484 4,564,164 3,353,090 City Council Budget Workshop Presented 11/22/2022Pg. 41 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00% 4.00% 2022 2022 2023 2024 2025 2026 2027 Capital Project Name First Year Costs Budget Proposed Est. 29 Soil Borings for 2024 & 2025 2023 20000 - 20,000 - - - - 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 790000 - 790,000 - - - - 35 2023 Seal Coat & Crack Filling Project 2023 183000 - 183,000 - - - - 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 9,290,200 707,200 993,000 881,504 913,390 - 1,490,400 Local Road Project OutlayProject CITY OF SCANDIA Capital Improvement Plan Local Road Improvement Fund 408 City Council Budget Workshop Presented 11/22/2022Pg. 42 of 62 DRAFT 2023 Budget Inflation Assumptions 4 CIP Inflation Factor 2022 Capital Project Name First Year Costs 29 Soil Borings for 2024 & 2025 2023 20000 30 Soil Borings for 2026 & 2027 2025 20000 31 Soil Borings for 2028 & 2029 2027 20000 32 Soil Borings for 2030 & 2031 2029 20000 33 2022 Local Road Improvement Project 2022 707200 34 2023 Local Road Improvement Project 2023 790000 35 2023 Seal Coat & Crack Filling Project 2023 183000 36 2024 Local Road Improvement Project 2024 815000 37 2025 Local Road Improvement Project 2025 540000 38 2025 Seal Coat & Crack Filling 2025 252000 39 2026 Local Road Improvement Project 2027 870000 40 2026 Seal Coat & Crack Filling Project 2027 335000 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 9,290,200 Local Road Project OutlayProject CITY OF SCANDIAOF SCANDIA Capital Improvement Plan Local Road Improvement Fund 408Management Plan Improvement Fund 408 3.00% 4.00% 4.00% 4.00% 4.00%4.00% 2028 2029 2030 2031 2032 2033 - - - - - - - - - - - - - - - - - - - 26,319 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,074,647 - - - - - 93,136 - - - - - - 1,315,932 - - - - - - 1,176,969 - - - - - - 1,252,514 - - - - - - 1,480,244 1,539,454 1,167,783 1,342,250 1,176,969 1,252,514 1,480,244 1,539,454 City Council Budget Workshop Presented 11/22/2022Pg. 43 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions FUND 101 - GENERAL FUND Revenues R 101-31000 Washington Cty. Tax Settlement 1,266,589 1,583,000 - 1,755,418 10.9% 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 Reimbursement 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 101-34102 Legal Services - - - - To Eliminate Line- Formerly Expense related to legal services for permit review 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 101-34201 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 101-34740 Coffee Sales - - - - 0.0% N/A 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 (anticipate 1/4 revenue 2021) R 101-34760 Cleaning Fees 100 200 - 100 -50.0% Claimed cleaning deposits on facilities rentals 2023 Draft Proposed Line-Item Budget Detail City Council Budget Workshop Presented 11/22/2022Pg. 44 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 Donations, 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 101-39200 Interfund Transfer - - - - Transfers In from Other City Funds ($1440 Ballfield maintenance from Park Fund) TOTAL FUND 101 GENERAL FUND REVENUE 1,837,292 1,909,293 145,755 2,101,918 10.1% 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% Estimated 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 31,200 32.2% Projected 10% change conformation not until the last week of Sept 2022 E 101-41000-132 Dental Insurance - 2,900 484 1,800 -37.9% " 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 predicated increase E 101-41000-151 Worker s Comp Insurance Prem 1,462 1,200 1,729 1,300 8.3% 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 101-41000-306 Personal Testing & Recruit - - - - E 101-41000-308 Other Professional Services 1,081 1,000 1,404 1,000 0.0% Abdo & Ehlers Financial Assistance E 101-41000-309 Software Support & Maintenance 18,156 12,000 12,154 18,200 51.7%$3,600-website, $5900 Rolltex Server Maintenance/Tech Support, $800 PlanIt, $3100 Laserfiche, $2300 Banyon, $720 Microsoft Exchange, GoToMeeting, $180 Adobe Pro, $240 PSN, $150 Zoom E 101-41000-313 Committee & Commission Reimbur - - - - General Fund Reimbursements to standing committees: PRC, TC, IAC, etc. E 101-41000-316 Conferences & Seminars - 800 1,049 700 -12.5% E 101-41000-317 Employee Training 271 500 - 200 -60.0% City Council Budget Workshop Presented 11/22/2022Pg. 45 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 7,100 73.2% E 101-41000-365 Insurance Claims - - - - 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 rehabilitation of youth offenders dba Lakes Center for Youth & Families E 101-41000-435 Misc Expense 512 - - 500 E 101-41000-437 Cable TV Franchise - - - - Line to be Eliminated. Revenues now go to the Cable TV Fund 226 E 101-41000-438 Misc. Contractual 3,632 3,600 3,562 4,000 11.1% codification of ordinances E 101-41000-439 Refunds Issued 159 - - - E 101-41000-560 Furniture and Fixtures - - - - 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 396,590 373,700 181,082 405,500 8.5% 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 0.0% 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% City Council Budget Workshop Presented 11/22/2022Pg. 46 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 101-41410-203 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 1,050 -86.2% DEPT. 41910 PLANNING AND BUILDING 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 16,000 40.4% " E 101-41910-132 Dental Insurance - 1,900 250 1,100 -42.1% " 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 (Joseph 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 101-41910-319 Other Services - - - - Previously Comp Plan Update Expense E 101-41910-361 Liability/Property Ins 756 1,800 2,006 4,900 172.2% 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 72,749 193,050 12.3% City Council Budget Workshop Presented 11/22/2022Pg. 47 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 52,752 147,200 54.9% SeeChief's memo H E 101-42200-121 PERA Coord. Employer Contribu.7,854 9,700 - - -100.0% " E 101-42200-124 PERA Public Safety Employer Contribu. - 3,600 E 101-42200-122 FICA Employer Contribution 5,453 5,900 2,873 9,100 54.2% " E 101-42200-126 MEDICARE Employer Contribution 2,281 1,400 445 2,100 50.0% " 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 9,100 -4.7% 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 training City Council Budget Workshop Presented 11/22/2022Pg. 48 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 - - - - E 101-42200-361 Liability/Property Ins 8,102 6,000 6,685 6,500 8.3% 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 309,597 280,190 116,650 330,000 17.8% City Council Budget Workshop Presented 11/22/2022Pg. 49 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 70,900 32.3% " E 101-43000-132 Dental Insurance - 2,000 499 2,300 15.0% " 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 19,800 17.2% " 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, electrical \ 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. driver 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 City Council Budget Workshop Presented 11/22/2022Pg. 50 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 9,000 -3.2% 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 hoist 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 557,563 681,490 278,396 732,750 7.5% City Council Budget Workshop Presented 11/22/2022Pg. 51 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 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 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 2,700 28.6% " E 101-45000-132 Dental Insurance - 100 18 100 0.0% 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 1,900 31.0% " 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 3,300 -53.5% 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 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 7,000 133.3% City Council Budget Workshop Presented 11/22/2022Pg. 52 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail E 101-45000-490 Financial Assistance - - - - Program supplemental for those who can't afford classes or programs offered 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 42,399 111,670 17.6% 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 3,700 19.4% " 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 2,563 800 -65.2% 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% E 101-45180-439 Refunds Issued - - - - City Council Budget Workshop Presented 11/22/2022Pg. 53 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 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 79,390 7.4% 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 2,069,909 9.9% NET REVENUE OVER EXPENSES - Over/(Under)(175,875) 25,993 (608,991) 32,009 City Council Budget Workshop Presented 11/22/2022Pg. 54 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail FUND 225 - ECONOMIC DEVELOPMENT AUTHORITY FUND R 225-31000 Washington City. Tax Settlement 5,000 8,000 - 5,300 -33.8% 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 - 5,500 -32.9% 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 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 - Over/(Under)6,902 (1,975) (2,319) 200 -110.1% City Council Budget Workshop Presented 11/22/2022Pg. 55 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail FUND 226 - CABLE TV SPECIAL REVENUE 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 EXPENSES - Over/(Under)17,378 7,150 (21,873) 11,400 59.4% FUND 313 - 2013A DEBT SERVICE FUND R 313-31000 Washington City. Tax Settlement 68,220 67,000 - 64,000 -4.5% 2013 EQUIPMENT CERTIFICATE FOR $570,000 FOR 10 YR TERM R 313-36210 Interest Income - - - - INTEREST RATE 2.2-3.55% R 313-39350 Certificate of Indebtedness - - - - TOTAL FUND 313 REVENUE 68,220 67,000 - 64,000 -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 EXPENSES - Over/(Under)585 3,715 (62,355) 453 (0) City Council Budget Workshop Presented 11/22/2022Pg. 56 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail FUND 318 - 2018 G.O. ROAD IMPROVEMENT BONDS DEBT SERVICE FUND 1. Property TaxesR 318-31000 Washington City. Tax Settlement 341,456 344,531 - 342,546 -0.6% Payoff 2033 R 318-36210 Interest Income - - - - First Call Date for Refinancing 12/15/2025 R 318-39200 Interfund Operating Transfer - - - - Life Span 9.107 Years 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% $3,835,000 original issue toward 2018 Road Projects totaling $4,672,273 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 EXPENSES - Over/(Under)(325,220) 15,911 (49,558) 821 -94.8% City Council Budget Workshop Presented 11/22/2022Pg. 57 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail FUND 401 - GENERAL CAPITAL FUND R 401-31000 Washington City. Tax Settlement 100,000 217,336 - 409,291 88.3% 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 - 411,591 -11.0% City Council Budget Workshop Presented 11/22/2022Pg. 58 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 2023 Draft Proposed Line-Item Budget Detail 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 - - - - 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 - -100.0% 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 34,309 647,000 -1.6% NET REVENUE OVER EXPENSES - Over/(Under)(211,043) (194,819) (34,309) (235,409) 20.8% City Council Budget Workshop Presented 11/22/2022Pg. 59 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 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 - 21,000 600.0% 7 new lots Rolling Acres 61 Subdivision on Keystone Avenue N 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 41,066 -68.0% E 404-48000-210 Operating Supplies - - - - 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.- - - - E 404-48000-530 Capital Impr Other Than Bldgs.18,345 219,008 3,125 17,306 -92.1% 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 17,306 -92.7% NET REVENUE OVER EXPENSES - Over/(Under)390 (107,848) (1,725) 23,760 -122.0% City Council Budget Workshop Presented 11/22/2022Pg. 60 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 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 - 198,500 204,506 325,000 63.7% E 406-48500-550 Motor Vehicles Capital 40,073 - - 189,500 E 406-48500-560 Furniture and Fixtures - - - - E 406-48500-570 Office Equipment - - - - E 406-48500-720 Operating Transfers - - - - TOTAL FUND 406 EXPENDITURES 40,073 198,500 204,506 514,500 159.2% NET REVENUE OVER EXPENSES - Over/(Under)132,622 (109,685) (204,506) 338,030 -408.2% City Council Budget Workshop Presented 11/22/2022Pg. 61 of 62 DRAFT 2023 Budget Actual Budget Actual Proposed TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions 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 - - - - R 408-36250 Misc. Refund - - - - TOTAL 408 FUND REVENUE 612,199 236,473 11,290 224,127 -5.2% E 408-43100-303 Engineering Fees 160,493 - 42,852 20,000 E 408-43100-530 Capital Impr Other Than Bldgs.799,606 707,200 322 973,000 37.6% E 408-43100-720 Operating Transfers - - - - TOTAL FUND 408 EXPENDITURES 960,100 707,200 43,173 993,000 40.4% NET REVENUE OVER EXPENSES - Over/(Under)(347,901) (470,727) (31,883) (768,873) 63.3% City Council Budget Workshop Presented 11/22/2022Pg. 62 of 62