2. TNT Final Proposed 2023 Budget 12-07-2022PROPOSED 2023 BUDGET
TRUTH-IN-TAXATION HEARING
Presented Tuesday, December 7, 2022
BUDGET PROPOSAL TABLE OF
CONTENTS
•Summary of Changes from the December 22, 2022 budget workshop…………………………………pg.
•Brief Summary on Levy and Projected Tax Rate Changes……………………………………………….pg.
•2022 Assessment Year and Changes in Net Tax Capacity………………………………………………...pg.
•Proposed 2023 General Fund Budget………………………………………………………………….....pg.
•Discussion of financing and budgeting practices going forward………………………………………….pg.
•Discussion of capital budget……………………………………………………………………………..pg.
•Comparison of tax rates and distribution between taxing jurisdictions………………………………..pg.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
UPDATES FROM THE 12/22/2022 WORKSHOP
Expense Area Line Item #
Estimated Increase to
Expense
Wages 101 $38,500
Retirement 121 $2,500
Social Security 122 $2,400
Medicare 126 $500
Health 131 $20,100
Dental 132 $2,000
Life 134 $0
Disability 135 $500
Other Services*319 $46,000
TOTAL GENERAL FUND INCREASE $112,500
* Changes to Other Services include Recruitment Cost of $16,000 and an Interim Admin Cost of $30,000. These estimates is based on
an assumption that the transition by March and a top compensation range of $120,000. Costs could excide this estimate if the
transition period is longer or could remain within this budget dependent on the level of compensation offered. Family insurance costs
were also included in this estimate.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
UPDATE FROM 12/22/2022
CONTINUED…
•A capital budget amendment to the General Capital Fund 401 to reduce a
$432,000 allocation to broadband internet to $319,500. The difference of the
change covers the estimated $112,500 expense for administrative transition.
•$115,500 levy was shifted from the 401 General Capital Fund to the 101
General Fund. This resulted in no changes to the total levy.
•The General Capital Fund’s original internet allocation of $432,000 was
reduced by $112,500 to $319,500.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget PresentationDRAFT 2023 Budget TNT Budget Presentation
WHAT CHANGES CAN BE EXPECTED IN TAXES?
•This budget proposal includes a estimated -4.71% drop in tax rate
for a estimated proposed city tax rate applied to tax bills of 26.235%
for 2023. (The rate was 30.945% in 2022.) This rate will be the rate applied
to tax bills along with other taxing jurisdictions.
•The proposed total 2023 gross tax levy is $2,808,556. This is unchanged from
the preliminary tax levy approved in October. The net tax levy applied to tax
payers (less $123,297 from the Metro Fiscal Disparities Program), is
$2,680,259, meaning this is the levy amount that will ultimately be applied to
the tax rate.
•This is a $312,141 increase from 2022’s total net tax levy of $2,368,118. The
percentage change over PY is 13.2%.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
BREAKDOWN OF CITY PROPERTY TAX
LEVIES
Levy By Type 2022 2023 Diff % Change
General Fund
(Operations)$1,583,000 $1,865,918 $282,918 17.9%
Debt Service $446,055 $406,536 ($39,519) -8.9%
General Capital Fund $217,336 $293,791 $76,455 35.2%
Park Improvement Fund $20,000 $20,000 $0 0%
Equipment Replacement
Fund $87,800 $0 ($87,800) -100%
Local Road
Improvement Fund $216,860 $212,012 ($4,848) -2.2%
EDA $8,000 $5,300 ($2,700) -33.8%
TOTAL Gross
Levy $2,579,051 $2,808,556 $229,505 8.9%
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
DRAFT 2023 Budget TNT Budget Presentation
2021 2022 2023 2024 2025 2026 2027
Levy Levy Prop. Prelim Projected Projected Projected Projected
General Fund 1,394,586$ 1,583,000$ 1,865,918$ 1,900,167$ 1,960,547$ 2,022,804$ 2,086,998$
EDA 5,000 8,000 5,300 8,000 8,000 8,000 8,000
Debt Service 447,783 446,055 406,536 638,948 636,481 750,793 1,276,447
General Capital Improvement 100,000 217,336 293,791 373,375 404,829 426,397 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
2,525,908 2,579,051 2,803,556 3,411,275 3,381,548 3,447,994 3,576,531
Current, Proposed Preliminary and Projected Property Tax Levies
Draft Proposed Final 2023 Budget
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Comparison between 2023 Proposed and 2022 Levies
2022 $ change 2023 % Change
Tax Capacity Based Levy Final Levy 2022 to 2023 Proposed 2022 to 2023
General Fund 1,583,000$ 282,918$ 1,865,918$ 17.87%
EDA 8,000 (2,700)$ 5,300 -33.75%
Debt Service 446,055 (39,519)$ 406,536 -8.86%
General Capital Improvement 217,336 76,455$ 293,791 35.18%
Park Improvement 20,000 -$ 20,000 0.00%
Equipment Replacement 87,800 (87,800)$ - -100.00%
Local Road Improvement 216,860 (4,848)$ 212,012 -2.24%
2,579,051$ 224,505$ 2,803,556$ 8.70%
Draft Proposed Final 2023 Budget
General Fund
67%
EDA
0%
Debt Service
14%
General Capital
Improvement
10%
Park Improvement
1%Equipment
Replacement
0%
Local Road
Improvement
8%
Share of Tax Levy
12/07/2022
CHANGES IN VALUATIONS AND
ASSESSMENTS
Although the 2022 assessment year has resulted in a significant
increase in assessed value, 25.1% for a difference of $2,224,467 in
Total Tax Capacity.
This additional value, at first glance would imply considerable
additional capacity, but the County applied approximately 23%
equalization to the City as a whole, largely due to heightened
property sales prices in the 2022 assessment year.
Although there is additional capacity created by this adjustment, it
is important to consider that this levy takes into account these
higher valuations with a tax rate reduction.
$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.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
HOW ARE PROPERTY TAX BILL
CALCULATED?
Presented 12/07/2022
Fiscal Disparities
DRAFT 2023 Budget TNT Budget Presentation
DRAFT 2023 Budget TNT Budget Presentation
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 $2.62 -$0.78 $262.36 -$78.34 $655.89 -$195.86
1.25%Class 1a Homestead Over $500k $3.28 -$0.98 $327.94 $327.94 $819.86 $819.86
0.50%Class 2a Agricutural Land first $1.5Mil $1.31 -$0.39 $131.18 -$39.17 $327.94 -$97.93 $783.13 -$50.05
0.65%Class 2c Managed Forest Land $1.71 -$0.51 $170.53 -$50.92 $426.33 -$127.31 $1,018.07 -$65.06
1.50%Class 3a Commercial-Industrial, Utility first $150k $3.94 -$1.18 $393.53 -$117.52
2.00%Class 3a Commercial-Industrial, Utility over $150k $5.25 -$1.57 $1,311.78 -$136.20 $2,935.75 -$141.44
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 $1,967.66 -$587.58 $2,623.55 $0.00 $3,279.44 -$979.30
0.50%Class 2a Agricutural Land first $1.5Mil $787.07 -$235.03 $1,049.42 -$313.38 $1,311.78 -$391.72
0.65%Class 2c Managed Forest Land $1,023.18 -$305.54 $1,364.25 -$407.39 $1,705.31 -$509.24
1.50%Class 3a Commercial-Industrial, Utility first $150k
2.00%Class 3a Commercial-Industrial, Utility over $150k $2,951.49 -$881.37 $4,000.91 -$1,194.75 $5,050.33 -$1,508.12
* The Assessor's estimated median home value for 2022. Estimates for 2023 will be available next year.2023 Proposed Est City Tax Rate 26.2355%
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 $1,957.82 $291.47
2023 Payable 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 payable in 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)
12/07/2022
CITY TAX RATE COMPARISONS
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%
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
Taxing Authority
Pay 2022 Tax
Rate
Pay Rate 2023
Tax Rate Est
1 Scandia 30.945% 26.235%
2Afton 32.007% 27.044%
3Bayport 33.463% 28.945%
4Marine on St Croix 59.002% 44.639%
Presented 12/07/2022
CITY TAX RATE COMPARISONS
DRAFT 2023 Budget TNT Budget Presentation
-CITY OF SCANDIA
Financial Management Plan
Draft Proposed 2023 Levies, Tax Rates and Projections
Inflation Assumptions 666,855 763,878 781,027 804,457 828,591
1 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00%
2 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50%
3 Expenses 3.00% 3.00% 3.00% 3.00% 3.00%
Budget Proposed Projected
Levy by Type 2022 2023 2024 2025 2026
34 General Fund (Certified) Operating Tax Levy 1,583,000 1,865,918 1,900,167 1,960,547 2,022,804
35 Annual Increase 13.5% 17.9% 1.8% 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
41 Local road improvement debt levy - - 192,810 192,810 192,810
42 Capital improvement debt levy - - - - -
43 Equipment replacement debt levy - - 100,505 100,505 217,442
44 Park Improvement 20,000 20,000 30,000 30,000 40,000
45 Equipment Replacement 87,800 - 64,000 145,000 100,000
46 Local Road Improvement 216,860 212,012 396,785 196,691 100,000
47 General Capital Improvement 217,336 293,791 373,375 404,829 426,397
48 EDA 8,000 5,300 8,000 8,000 8,000
49 Total Other Special Levies 996,051 937,639 1,511,109 1,421,001 1,425,190
50 Total Tax Levy 2,579,051 2,803,556 3,411,275 3,381,548 3,447,994
51 Increase/(Decrease) in Total Tax Levy 2.10% 8.70% 21.68% -0.87% 1.96%
52 Less: Fiscal Disparities (210,933) (123,297) (103,297) (124,331) (124,254)
53 Net Levy to Taxpayers 2,368,118 2,680,259 3,307,978 3,257,217 3,323,740
54 Existing Tax Base 8,140,985 10,365,452 10,420,589 10,370,969 10,527,776
55 New Net Tax Capacity 229,974 2,224,467 55,137 (49,620)156,807
56 Total Net Tax Capacity 7,903,617 10,216,264 10,475,726 10,321,349 10,684,583
57 Tax Rate on Tax Capacity 30.945% 26.236% 31.578% 31.558% 31.108%
58 Tax Rate % Change 0.13% -4.71% 5.34% -0.02% -0.45%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
-
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
CITY OF SCANDIA
Financial Management Plan
Draft Proposed 2023 Levies, Tax Rates and Projections
853,449
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%
2027 2028 2029 2030 2031 2032
2,086,998 2,198,186 2,266,431 2,336,795 2,364,343 2,439,143
3.2% 5.3% 3.1%3.1% 1.2% 3.2%
-
-
343,009 345,161 341,749 343,429 344,794 340,594
658,143 658,143 658,143 658,143 1,113,360 1,113,360
- - - - - -
275,295 349,151 349,151 398,387 471,012 1,126
30,588 20,000 23,526 20,867 - 20,000
22,153 47,048 30,817 - - 75,001
90,000 141,811 100,011 96,497 74,256 300,000
62,346 30,000 67,811 84,678 84,678 84,678
8,000 12,000 12,000 12,000 12,000 5,000
1,489,533 1,603,314 1,583,208 1,614,001 2,100,099 1,939,759
3,576,531 3,801,500 3,849,639 3,950,796 4,464,443 4,378,902
3.73% 6.29% 1.27%2.63% 13.00% -1.92%
(122,481) (120,684) (126,086) (125,049) (125,962) (140,043)
3,454,050 3,680,815 3,723,553 3,825,747 4,338,481 4,238,859
10,898,275 11,494,149 11,724,032 11,958,513 12,197,683 12,441,637
370,499 0 0 0 0 0
11,268,774 11,494,149 11,724,032 11,958,513 12,197,683 12,441,637
30.652% 32.023% 31.760% 31.992% 35.568% 34.070%
-0.46% 4.48% -0.82%0.73% 11.18% -4.21%
12/07/2022
Draft 2023 Final Budget TNT Budget Presentation
2023 2024 2025 2026 2027
Projected Debt Levies Based on CIP Requests Estimated
1 313 Equipment Certificate (existing)63,977
2 318 Road Construction Bonds (Existing)342,536 345,634 343,166 340,541 343,009
3 Road Debt Levy - 192,810 192,810 192,810 658,143
4 Capital Improvement Debt Levy - - - - -
5 Equipment Certificate Debt Levy - 100,505 100,505 217,442 275,295
6 406,513 638,948 636,481 750,793 1,276,447
7 Projected Total Levy 2,803,556 3,411,275 3,381,548 3,447,994 3,576,531
8 Percent of debt as part of the levy 14.5%18.7%18.8%21.8%35.7%
2028 2029 2030 2031 2032
Projected Debt Levies Based on CIP Requests Projected
1 313 Equipment Certificate (existing)
2 318 Road Construction Bonds (Existing)345,161 341,749 343,429 344,794 340,594
3 Road Debt Levy 658,143 658,143 658,143 1,113,360 1,113,360
4 Capital Improvement Debt Levy - - - - -
5 Equipment Certificate Debt Levy 349,151 349,151 398,387 471,012 1,126
6 1,352,455 1,349,042 1,399,959 1,929,166 1,455,080
7 Projected Total Levy 3,801,500 3,849,639 3,950,796 4,464,443 4,378,902
8 Percent of debt as part of the levy 35.6%35.0%35.4%43.2%33.2%
City of Scandia
Financial Management Plan
New Debt Levies from CIP Requests
Projected
City of Scandia
Financial Management Plan
New Debt Levies from CIP Requests
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Actual Budget Actual Proposed
2021 2022 6/30/2022 2023 % Bud Diff
$1,266,589 $1,583,000 $0 $1,865,918 17.9%
$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%
$0 $0 $0 $0 0.0%
$16,217 $3,500 $2,841 $6,100 138.3%
$2,769 $2,500 $150 $3,800 52.0%
$0 $0 $0 $0 0.0%
TOTAL $1,837,292 # $1,909,293 # $145,755 $2,212,418 16%
Summary Proposed Final 2023 Budget
General Fund 101
Interest earnings
Fines & Forfeitures
Charges for services
Grants
Intergovernmental revenue
Revenues
Property Tax Levy
Other taxes
Licenses and permits
Transfers from Other funds
Refunds and reimbursements
Miscellaneous revenue
Donations
Property Tax
Levy
84%
Other taxes
1%
Licenses and
permits
7%
Intergovernmental
revenue
3%
Grants
1%
Charges for
services
3%
Interest earnings
1%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Actual Budget Actual Proposed
2021 2022 6/30/2022 2023 % Bud Diff
41000 Administration & Finance $396,590 $373,700 $181,082 $504,700 35.1%
41110 Legislative, Mayor, and Council $19,195 $23,000 $5,142 $20,900 -9.1%
41410 Elections $1,470 $7,600 $1,515 $1,050 -86.2%
41910 Planning and Building $155,112 $171,920 $72,749 $206,350 20.0%
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 17.8%
42700 Animal Control $4,395 $4,000 $1,700 $5,000 25.0%
43000 Public Works $557,563 $681,490 $278,396 $732,750 7.5%
45000 Parks & Recreation $77,948 $94,950 $42,399 $111,670 17.6%
45180 Community Center $41,884 $73,950 $43,925 $79,490 7.5%
49000 Interfund Transfers Out $282,690 $0 $0 $0 #DIV/0!
TOTAL $2,013,167 # $1,883,300 # $754,746 $2,182,509 15.9%
Summary Proposed Final 2023 Budget
General Fund 101
Department Expenses
Administration
& Finance
23%
Legislative,
Mayor, and
Council
1%
Elections
0%
Planning and
Building
9%
Asessor
1%Police Services
8%Fire & EMS
15%
Animal Control
0%
Public Works
34%
Parks &
Recreation
5%
Community
Center
4%
Interfund
Transfers Out
0%
2023 Proposed Revenue Sources
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
-CITY OF SCANDIA
Financial Management Plan
Draft Proposed 2023 Levies, Tax Rates and Projections
Inflation Assumptions 666,855 763,878 781,027 804,457 828,591
1 Revenue (Non-property tax) 2.00% 2.00% 2.00% 2.00% 2.00%
2 Interest Earnings 1.50% 1.50% 1.50% 1.50% 1.50%
3 Expenses 3.00% 3.00% 3.00% 3.00% 3.00%
Budget Proposed Projected
GENERAL FUND 2022 2023 2024 2025 2026
REVENUE
4 General Property Tax-Current 1,583,000 1,865,918 1,900,167 1,960,547 2,022,804
5 Other taxes 25,400 26,400 26,928 27,467 28,016
6 Intergovernmental 64,200 61,000 62,220 63,464 64,734
7 Federal grant 10,000 11,700 - - -
8 Franchise fees - - - - -
9 Licenses and Permits 149,500 161,100 164,322 167,608 170,961
10 Charges for Services 48,293 56,900 58,038 59,199 60,383
11 Fines & Forfeits 7,000 7,400 7,548 7,699 7,853
12 Interest Earnings 15,900 12,100 12,282 12,466 12,653
13 Miscellaneous Revenues 6,000 9,900 - - -
14 Total Revenue 1,909,293 2,212,418 2,231,504 2,298,449 2,367,403
EXPENSES
15 Current
16 General Government 617,820 754,600 777,238 800,555 824,572
17 Public Safety 435,090 503,999 519,119 534,693 550,733
18 Public Works 683,490 732,750 754,733 777,374 800,696
19 Park and Recreation 152,900 175,160 180,415 185,827 191,402
20 Capital Outlay 16,000 16,000 - - -
21 Total Expenses 1,905,300 2,182,509 2,231,504 2,298,449 2,367,403
22 Revenues Over / (Under) Expenses 3,993 29,909 - - -
OTHER FINANCING SOURCES / (USES)
23 Transfers In - - - - -
24 Contingency - - - - -
27 Transfer in - - - - -
28 Transfers Out - - - - -
29 Total Other Sources / (Uses)- - - - -
30 Prior Period Adjustments
31 Ending General Fund Balance (FB)1,357,204 1,387,113 1,387,113 1,387,113 1,387,113
32 Restricted - - - - -
33 Unassigned 1,357,204 1,387,113 1,387,113 1,387,113 1,387,113
34 Fund Balance as a % of Next Year's Expenditures (net of contingency)62.2%62.2%60.3%58.6%56.9%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
-
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
15 Current
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
24 Contingency
27 Transfer in
28 Transfers Out
29 Total Other Sources / (Uses)
30 Prior Period Adjustments
31 Ending General Fund Balance (FB)
32 Restricted
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
853,449
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%
2027 2028 2029 2030 2031 2032
2,086,998 2,198,186 2,266,431 2,336,795 2,364,343 2,439,143
28,576 29,148 29,731 30,325 30,932 31,550
66,028 67,349 68,696 70,070 71,471 72,901
-
-
174,380 177,867 181,425 185,053 188,754 192,529
61,590 62,822 64,079 65,360 66,667 68,001
8,010 8,170 8,334 8,500 8,670 8,844
12,842 13,035 13,231 13,429 13,631 13,835
-
2,438,425 2,556,578 2,631,925 2,709,533 2,744,469 2,826,803
849,309 874,788 901,032 928,063 955,905 984,582
567,255 584,273 601,801 619,855 638,451 657,604
824,717 849,458 874,942 901,190 928,226 956,073
197,144 203,058 209,150 215,425 221,887 228,544
-
2,438,425 2,511,578 2,586,925 2,664,533 2,744,469 2,826,803
- 45,000 45,000 45,000 - -
- - - - - -
- (45,000) (45,000) (45,000)
-
- - - - - -
- (45,000) (45,000) (45,000) - -
1,387,113 1,432,113 1,477,113 1,522,113 1,522,113 1,522,113
- - - - - -
1,387,113 1,432,113 1,477,113 1,522,113 1,522,113 1,522,113
55.2%55.4%55.4%55.5%55.5%52.3%
12/07/2022
GENERAL FUND BUDGET HIGHLIGHTS –
PROPOSED REVENUE BUDGET
& FUND BALANCE
•This current 2023 Final Budget Proposal includes the following:
•Increasing general fund revenues by 15.9% over prior year as a result of
inflation and the administrative transition process, for a difference of
$299,209. Costs may be projected differently dependent on timing of the
admin transition and other factors.
•Proposal would increase the General Fund’s fund balance by $29,900
for a Fund Balance placing predicted fund balance around $1,390,000
which is estimated to be approximately 62.2% of next year’s
expenditures. City policy is to have 50% to 60% general fund balance.
•A 7.4% increase in building permit revenue for an estimated $10k
increase.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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.)
•Final Cost Estimate for the Administrator Transition Process is approximately
$112,500, as previously mentioned in this budget report. Previously the cost
was estimated at $105,000.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
GENERAL FUND BUDGET HIGHLIGHTS -
DEPARTMENTS
•The following general fund budget does not account for administrative transition costs:
•Overall a 15.9% increase in general operation expenses.
•Finance & Administration increase 35.1%
•$30,000 for Interim Management Services + $27,000 for recruitment services.
•Proposed increase of legal service expense to $15,000 for possible code enforcement relatedexpenses. Council can consider use of these funds to carry out surveys of City property ortowards lobbying expenses for the 2023 legislative session.
•Wages are up by 30,100 due to step increases and transition.
•Health Insurance increased by $23,500 due to possible change from single to family plan.
•The major increase of mention pertains to software support and network maintenance costs for$6,200 these costs include enhancement to online application submission and replacement ofcomputers yet to replaced 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 20% 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 andadditional costs possibly attributable for new admin.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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.
•$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 includes 2nd parks seasonal worker.
•Increase in recreational events budget $5,000.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
CAPITAL HIGHLIGHTS
•A 2023 Street Improvement Project is scheduled for next year at a project cost of$790,000. An additional, $185,000 was also planned for road preservation projects.$20,000 for soil borings for the next 3 years of road projects.
•Equipment replacement Includes replacement of a dump truck and its plowequipment for $325,000, Replacement of the Rescue Boat for $86,500, andreplacement of the City’s primary lawn mower for $65,000, and the Fire andRescue Utility truck for $65,000. Suggested borrowing includes 2024 tentativelydue to rapidly changing rates. Council will be able to review all purchases beforefinal commitment as well as bank certificate financing.
•No additional debt service has been planned in this budget with exception of theabove for mentioned vehicle and equipment certificates. Additional planning will berequired next year to plan out borrowing and savings plans.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
CAPITAL HIGHLIGHTS
•The 2023 Capital Improvement Plan only includes reliable numbers for the 2023budget year. Future years, which the Financial Management Plan suggests will drawa negative balance remain strictly placeholders. The City intends to incorporate anew parks and recreation plan into the process of projecting capital improvementopportunities. Focus in the short-term will be focused on facilitating thecompletion of the updated Community Center Play Ground.
•The General Capital Fund’s largest expenditure was an original broadband internetallocation of $432,000. This was reduced by $112,500 to accommodateadministrative transition costs. The allocation is now $319,500.
•$100,000 is planned to complete stormwater improvements for the Bliss AdditionNeighborhood. This figure includes cost share commitments with the CarnelianMarine St. Croix Watershed District and will be needed to finish additional projectelements not covered as part of water quality improvements under the grant.
•$65,000 is scheduled for City Council Chamber improvements, and $50,000 hasbeen scheduled as part of a cost share with Washington County and MnDOT toplan the long-term future of pedestrian infrastructure in the Village Center Area.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
FINAL TAKEAWAYS
•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 will continue to draw down fund
balance. As spending has been exceeding revenues.
•Additional planning is needed in next year’s budget cycle and beyond, to determine a
more balanced capital investment strategy. This planning should likely include the
consideration of more spacing of capital expenditures.
Presented 12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
1 Revenue (Non-property tax) 0.00% 2.00% 2.00% 2.00% 2.00%
2 Interest Earnings 0.00% 1.50% 1.50% 1.50% 1.50%
3 Expenses 0.00% 3.00% 3.00% 3.00% 3.00%
4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00%
2022 2023 2024 2025 2026
Budget Projected
REVENUE
5 Property taxes 217,336 293,791 373,375 404,829 426,397
6 Intergovernmental - -
7 Capital Improvement Debt Levy - -
8 Special assessments 510 - - - -
9 Investment Income 4,500 2,300 1,885 1,848 2,560
10 Refunds and Reimbursements
11 Park Dedication Fees
12 Rental and lease income - - - - -
13 Miscellaneous Revenue - - - -
14 Total Revenue 222,346 296,091 375,260 406,677 428,957
EXPENSES
15 Total Current - - - - -
16 Payables internet - - - - -
17 Debt service - - - - -
18 Total Capital Projects 446,358 534,500 377,704 359,224 11,699
19 Total Expenses 446,358 534,500 377,704 359,224 11,699
20 Revenue Over / (Under) Expenses (224,012) (238,409) (2,444) 47,453 417,258
OTHER FINANCING SOURCES / (USES)
21 Bond Proceeds
22 Transfers In - - - - -
24 Transfers Out-
25 Total Other Sources / (Uses)- - - - -
26 accounts payable (257,326)
27 Prior Period Adjustments
28 Ending Fund Balance 364,064 125,654 123,210 170,663 587,921 CASH FLOW ANALYSISCITY OF SCANDIA
Capital Improvement Plan
Capital Improvement Fund 401
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
24 Transfers Out-
25 Total Other Sources / (Uses)
26 accounts payable
27 Prior Period Adjustments
28 Ending Fund BalanceCASH FLOW ANALYSIS2.00% 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%
4.00% 4.00% 4.00% 4.00% 4.00% 4.00%
2027 2028 2029 2030 2031 2032
62,346 30,000 67,811 84,678 84,678 84,678
- - - - - -
- - - - - -
- - - - - -
8,819 9,886 10,485 11,659 8,301 7,148
- - - - - -
- - - - - -
71,165 39,886 78,296 96,337 92,979 91,826
- - - - - -
- - - - - -
- - - - - -
- - - 320,207 169,859 618,083
- - - 320,207 169,859 618,083
71,165 39,886 78,296 (223,870) (76,881) (526,258)
750,001
- - - - - -
- - - - - 750,001
659,086 698,972 777,268 553,398 476,518 700,261
Capital Improvement Fund 401
Capital Improvement Plan
CITY OF SCANDIA
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00%
2022 2022 2023 2024 2025 2026
Capital Project Name Year Costs Budget Projected
29 - - - - -
30 Broadband Development Grants to MIDCO 2022 319280 319,280 - - - -
31 Development Code Update 2022 36962 24,000 - - - -
32 Community Center Improvements 2022 20000 20,000 - - - -
33 Council Chambers remodel 2022 25000 25,000 - - - -
34 Bliss Additions Stormwater plan 2022 58078 58,078 - - - -
35 Broadband Development Grants to MIDCO 2023 319500 - 319,500 - - -
36 County Ped & Bicycle Accomodations 2023 50000 - 50,000 - - -
37 Wall Panel Joint Replacement Fire Hall-leaking 2023 65000 - 65,000 - - -
38 Council Chambers remodel 2022 - - - - -
39 Security Improvements CCTV for Park 2024 14000 - - 15,142 - -
40 Bliss Additions Stormwater plan 2023 100000 - 100,000 - - -
41 Broadband Development Grants to MIDCO 2024 281216 - - 304,163 - -
42 new Exhaust removal system for truck bays 2024 53993 - - 58,399 - -
43 new Warning Sirens 2025 28122 - - - 31,633 -
44 Arts & Heritage Center Amphitheater 2025 33746 - - - 37,960 -
45 Arts & Heritage Center Sidewalk and Walkways 2025 123735 - - - 139,185 -
46 CC AC Condenser Replacement 2025 33746 - - - 37,960 `
47 Gateway Trail 2025 100000 - - - 112,486 -
48 Fire/PW Potable Well Pump (2000) Replacement 2026 10000 - - - - 11,699 Capital Project OutlayProject
CITY OF SCANDIA
Capital Improvement Plan
Capital Improvement Fund 401
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00%
2022 2022 2023 2024 2025 2026
Capital Project Name Year Costs Budget Projected
Project
CITY OF SCANDIA
Capital Improvement Plan
Capital Improvement Fund 401
49 2010 Fire Radios Replace 3 unspupported radios 2030 17548 - - - - -
50 2010 Homatro Cutter Twin Line R-1(Jaws of Life)2030 40945 - - - - -
51 2015 Lucas CPR Device-replacement 2030 17548 - - - - -
52 Cold Storage Building 2030 81890 - - - - -
53 Additional Comm Cent Elec Locks 2030 17548 - - - - -
54 Large Hall and Heritage Room Carpeting 2030 58493 - - - - -
55 2000 Station Bay floor epoxy coating-maintenance 2031 21900 - - - - -
56 2010 Washer/Extractor-replacement 2031 9125 - - - - -
57 2012 UTV & Trailer replacement-off road rescue 2031 42583 - - - - -
58 2017 Thermal Imaging Cameras (1of3) find hot spots 2031 9733 - - - - -
59 Zoll Monitor/Defib 2031 36000 - - - - -
60 Second Fire Station 2032 227757 - - - - -
61 Community Center Design & Planning 2032 189798 - - - - -
62 Air Containment Unit 2033 10527 - - - - -
63 Community Center Improvements 2033 1000000 - - - - -
64 CIP placeholder 2035 75000 - - - - -
65 Total Capital Projects 4,644,773 446,358 534,500 377,704 359,224 11,699 Capital Project Outlay12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor
2022
Capital Project Name Year Costs
29
30 Broadband Development Grants to MIDCO 2022 319280
31 Development Code Update 2022 36962
32 Community Center Improvements 2022 20000
33 Council Chambers remodel 2022 25000
34 Bliss Additions Stormwater plan 2022 58078
35 Broadband Development Grants to MIDCO 2023 319500
36 County Ped & Bicycle Accomodations 2023 50000
37 Wall Panel Joint Replacement Fire Hall-leaking 2023 65000
38 Council Chambers remodel 2022
39 Security Improvements CCTV for Park 2024 14000
40 Bliss Additions Stormwater plan 2023 100000
41 Broadband Development Grants to MIDCO 2024 281216
42 new Exhaust removal system for truck bays 2024 53993
43 new Warning Sirens 2025 28122
44 Arts & Heritage Center Amphitheater 2025 33746
45 Arts & Heritage Center Sidewalk and Walkways 2025 123735
46 CC AC Condenser Replacement 2025 33746
47 Gateway Trail 2025 100000
48 Fire/PW Potable Well Pump (2000) Replacement 2026 10000Capital Project OutlayProject
4.00% 4.00% 4.00% 4.00% 4.00% 4.00%
2027 2028 2029 2030 2031 2032
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Capital Improvement Fund 401
Capital Improvement Plan
CITY OF SCANDIA
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor
2022
Capital Project Name Year Costs
29
Project
49 2010 Fire Radios Replace 3 unspupported radios 2030 17548
50 2010 Homatro Cutter Twin Line R-1(Jaws of Life)2030 40945
51 2015 Lucas CPR Device-replacement 2030 17548
52 Cold Storage Building 2030 81890
53 Additional Comm Cent Elec Locks 2030 17548
54 Large Hall and Heritage Room Carpeting 2030 58493
55 2000 Station Bay floor epoxy coating-maintenance 2031 21900
56 2010 Washer/Extractor-replacement 2031 9125
57 2012 UTV & Trailer replacement-off road rescue 2031 42583
58 2017 Thermal Imaging Cameras (1of3) find hot spots 2031 9733
59 Zoll Monitor/Defib 2031 36000
60 Second Fire Station 2032 227757
61 Community Center Design & Planning 2032 189798
62 Air Containment Unit 2033 10527
63 Community Center Improvements 2033 1000000
64 CIP placeholder 2035 75000
65 Total Capital Projects 4,644,773 Capital Project Outlay4.00% 4.00% 4.00% 4.00% 4.00% 4.00%
2027 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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
1 Revenue (Non-property tax)
2 Interest Earnings
3 Expenses
4 CIP Inflation Factor
REVENUE
5 Property taxes
6 Intergovernmental
7 Charges for services
8 Investment Income
9 Sale of capital assets
10 Park Dedication Fees
11 Rental and lease income
12 Miscellaneous Revenue
13 Total Revenue
EXPENSES
14 Total Current
15 Debt service
16 Total Capital Projects
17 Total Expenses
18 Revenue Over / (Under) Expenses
OTHER FINANCING SOURCES / (USES)
19 Bond Proceeds
20 Transfers In
21 Transfers Out
22 Total Other Sources / (Uses)
23 Prior Period Adjustments
24 Ending Fund Balance
Financial Management Plan
Park Capital Improvement Fund 404
CASH FLOW ANALYSISCITY OF SCANDIA
Financial Management Plan
Park Capital Improvement Fund
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
20,000 23,526 20,867 - 20,000
66 66 66 66 66
3,000 3,000 3,000 3,000 3,000
- - - - -
- - - - -
23,066 26,592 23,932 3,066 23,066
- - - - -
- - - - -
- - - 74,012 76,973
- - - 74,012 76,973
23,066 26,592 23,932 (70,946) (53,907)
- - - - -
(449,805)(423,213)(399,281)(470,227)(524,135)
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor 4.00% 0.00% 2.00% 4.00% 4.00% 4.00%
2021 2022 2023 2024 2025 2026 2027
Capital Project Name Year Costs Budget Proposed
25
25 Park Planning 2022 15000 15,600 - - - - -
26
Playground Equipment - Community Center
Park 2022 112500 117,000 - - - - -
27
Playground Equipment - Community Center
Park 2022 122500 127,400 - - - - -
28 Lilleskogen Park Picnic Shelter 2024 43700 - - 46,375 - - -
29 Gateway Trail Improvements @ Annex 2024 0 - - - - - -
30 Hay Lake Park - sign 2023 8653 - 8,653 - - - -
31 Park signage at Orwell Park (Liten) 2023 8653 - 8,653 - - - -
32 Replace rink boards 2024 134984 - - 143,246 - - -
33
Lilleskogen Praire/Wetland Restoration
Project 2025 12878 - - - 15,065 - -
34 Nature park trails 2025 42700 - - - 49,953 - -
35 Playground Equipment - Erickson ballfield 2025 66682 - - - 78,009 - -
36 Tennis Court/Pickle Ball - repaint 2026 60533 - - - - 73,648 -
37 Expanded Pleasure Rink 2027 12653 - - - - - 16,010
38 Hay Lake Park Shelter water & doors 2027 101226 - - - - - 128,083
39 New Ballfield to Replace South Ball Field 2027 44286 - - - - - 56,036
40 Settlers MonutPossible Reloc/Imp 2027 37960 - - - - - 48,032
41 CIP Place Holder 2031 50000 - - - - - -
42 Total Capital Projects 874,908 260,000 17,306 189,621 143,027 73,648 248,161 CAPITAL OUTLAYCAPITAL OUTLAYProject
CITY OF SCANDIA
Financial Management Plan
Park Capital Improvement Fund 404
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 Total Other Sources / (Uses) (1,440) - - - - -
23 Prior Period Adjustments
24 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 ANALYSIS12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
Capital Improvement Plan
Equipment Replacement Fund 406
CASH FLOW ANALYSIS12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
Equipment 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%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%
4.00% 4.00% 4.00% 4.00% 4.00%4.00%
2028 2029 2030 2031 2032 2033
47,048 30,817 - - 75,001 50,000
349,151 349,151 398,387 471,012 471,012 471,012
- - - - - -
- - - - - -
1,109 1,126 1,143 1,160 1,177 1,195
- - - - - -
- - - - - -
397,308 381,094 399,530 472,172 547,190 522,207
- - - - - -
332,524 332,524 379,417 448,583 448,583 448,583
57,901 550,165 449,767 91,775 - -
390,425 882,689 829,183 540,358 448,583 448,583
6,882 (501,596) (429,653) (68,186) 98,607 73,624
400,000 590,000 300,001
- 400,000 590,000 - 300,001 -
606,645 505,049 665,397 597,211 995,819 1,069,443
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00%
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 Improvement Plan
Equipment Replacement Fund 406
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor
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
CITY OF SCANDIA
Capital Improvement Plan
Equipment Replacement Fund 406
4.00% 4.00% 4.00% 4.00% 4.00%
2027 2028 2029 2030 2031
- - - - -
- - - - -
- - - - -
- - - - -
- - 478,999 - -
- - - - -
607,353 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 57,901 - - -
- - 71,166 - -
- - - - 91,775
- - - - -
- - - - -
- - - - -
- - - - -
- - - 106,748 -
- - - 22,773 -
- - - - -
- - - - -
- - - - -
- - - 320,245 -
- - - - -
607,353 57,901 550,165 449,767 91,775
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 Total Other Sources / (Uses)- - 1,906,000 - - 4,600,000
26 Prior Period Adjustments
27 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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 Total Other Sources / (Uses)
26 Prior Period Adjustments
27 Ending Fund BalanceCASH FLOW ANALYSISLocal Road Improvement Fund 408
CITY OF SCANDIA
CAPITAL IMPROVEMENT PLAN
LOCAL ROAD IMPROVEMENT FUND 408
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%
3.00% 4.00% 4.00% 4.00% 4.00%
2028 2029 2030 2031 2032
141,811 100,011 96,497 74,256 300,000
658,143 658,143 658,143 1,113,360 1,113,360
72,309 58,577 41,396 26,384 84,007
6,900 6,900 6,900 6,900 6,900
- - - - -
- - - - -
879,163 823,631 802,936 1,220,900 1,504,268
- - - - -
626,803 626,803 626,803 626,803 1,060,343
1,167,783 1,342,250 1,176,969 1,252,514 1,480,244
1,794,586 1,969,053 1,803,772 1,879,317 2,540,587
(915,423) (1,145,422) (1,000,836) (658,418) (1,036,320)
4,500,000
- - - - -
- - - 4,500,000 -
3,905,159 2,759,738 1,758,902 5,600,484 4,564,164
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor 0.00% 0.00% 4.00% 4.00% 4.00% 4.00%
2022 2023 2024 2025 2026 2027
Capital Project Name Budget Proposed Est.
28 Soil Borings for 2024 & 2025 - 20,000 - - - -
29 Soil Borings for 2026 & 2027 - - - 22,497 - -
30 Soil Borings for 2028 & 2029 - - - - -24,333
31 Soil Borings for 2030 & 2031 - - - - - -
32 2022 Local Road Improvement Project 707,200 - - - - -
33 2023 Local Road Improvement Project - 790,000 - - - -
34 2023 Seal Coat & Crack Filling Project - 183,000 - - - -
35 2024 Local Road Improvement Project - - 881,504 - - -
36 2025 Local Road Improvement Project - - - 607,427 - -
37 2025 Seal Coat & Crack Filling - - - 283,466 - -
38 2026 Local Road Improvement Project - - - - - 1,058,488
39 2026 Seal Coat & Crack Filling Project - - - - - 407,579
40 2027 Local Road Improvement Project - - - - - -
41 2027 Seal Coat & Crack Filling - - - - - -
42 2028 Local Road Improvement Project - - - - - -
43 2029 Local Road Improvement Project - - - - - -
44 2028 Local Road Improvement Project - - - - - -
45 CIP Placeholder - - - - - -
46 Total Capital Projects 707,200 993,000 881,504 913,390 - 1,490,400 Local Road Project OutlayCITY OF SCANDIA
Financial Management Plan
Local Road Improvement Fund 408
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Inflation Assumptions
4 CIP Inflation Factor
Capital Project Name
28 Soil Borings for 2024 & 2025
29 Soil Borings for 2026 & 2027
30 Soil Borings for 2028 & 2029
31 Soil Borings for 2030 & 2031
32 2022 Local Road Improvement Project
33 2023 Local Road Improvement Project
34 2023 Seal Coat & Crack Filling Project
35 2024 Local Road Improvement Project
36 2025 Local Road Improvement Project
37 2025 Seal Coat & Crack Filling
38 2026 Local Road Improvement Project
39 2026 Seal Coat & Crack Filling Project
40 2027 Local Road Improvement Project
41 2027 Seal Coat & Crack Filling
42 2028 Local Road Improvement Project
43 2029 Local Road Improvement Project
44 2028 Local Road Improvement Project
45 CIP Placeholder
46 Total Capital ProjectsLocal Road Project OutlayLocal Road Improvement Fund 408
CITY OF SCANDIA
CAPITAL IMPROVEMENT PLAN
LOCAL ROAD IMPROVEMENT FUND 408
3.00% 4.00% 4.00% 4.00% 4.00%
2028 2029 2030 2031 2032
- - - - -
- - - - -
- - - - -
- 26,319 - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,074,647 - - - -
93,136 - - - -
- 1,315,932 - - -
- - 1,176,969 - -
- - - 1,252,514 -
- - - - 1,480,244
1,167,783 1,342,250 1,176,969 1,252,514 1,480,244
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
Actual Budget Actual Proposed
TypeCode Description 2021 2022 6/30/2022 2023 % Bud Diff Notes and Descriptions
Revenues
R 101-31000 Washington Cty. Tax Settlement 1,266,589 1,583,000 - 1,865,918 17.9% 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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 2,212,418 15.9%
DEPT. 41000 FINANCE AND ADMINISTRATION
E 101-41000-101 Regular Wages & Salaries 171,309 162,600 64,512 192,700 18.5% Estimated Salaries based on approved 2019 Wage Study Scale & Admin Ttansistion
E 101-41000-121 PERA Coord. Employer Contribu.12,676 12,000 4,828 13,400 11.7% Estimated based on adjusted employee earnings
E 101-41000-122 FICA Employer Contribution 10,975 10,100 2,970 11,900 17.8% "
E 101-41000-126 MEDICARE Employer Contribution 2,643 2,400 1,008 2,700 12.5% "
E 101-41000-131 Employer Paid Health 31,493 23,600 13,501 47,300 100.4% Projected 10% change conformation not until the last week of Sept 2022
E 101-41000-132 Dental Insurance - 2,900 484 3,400 17.2% "
E 101-41000-134 Employer Paid Life 704 600 240 600 0.0% "
E 101-41000-135 Employer Paid Disability 1,299 1,200 251 900 -25.0% 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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 46,700 3492.3% 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 101-41000-381 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 396,590 373,700 181,082 504,700 35.1%
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 59,600 19.7% Share of Administrator wages and benefits
E 101-41910-121 PERA Coord. Employer Contribu.1,401 3,600 1,680 4,200 16.7% "
E 101-41910-122 FICA Employer Contribution 1,159 3,100 1,297 3,700 19.4% "
E 101-41910-126 MEDICARE Employer Contribution 269 700 316 900 28.6% "
E 101-41910-131 Employer Paid Health - 11,400 6,754 20,000 75.4% "
E 101-41910-132 Dental Insurance - 1,900 250 1,500 -21.1% "
E 101-41910-134 Employer Paid Life - 200 86 200 0.0% "
E 101-41910-135 Employer Paid Disability - 400 201 500 25.0% "
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 72,749 206,350 20.0%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 101-42200-306 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
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 101-43000-309 Software Support & Maintenance 682 1,900 - 2,000 5.3%
E 101-43000-317 Employee Training 120 1,700 - 1,700 0.0% Milage, sign up costs, St. Cloud Equip Expo.
E 101-43000-319 Other Services 6,619 13,200 1,162 13,600 3.0% Tree removal in ROW, Ditching
E 101-43000-321 Telephone 4,630 4,800 2,206 3,000 -37.5% Drop 2 cell phones and radio
E 101-43000-331 Travel Expenses 583 500 - 500 0.0%
E 101-43000-334 Licenses & Permits 68 500 173 500 0.0%
E 101-43000-361 Liability/Property Ins 14,068 9,300 10,362 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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 101-45000-438 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%
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 69 200 100.0% "
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 101-45180-439 Refunds Issued - - - -
E 101-45180-520 Capital Improvements to Bldgs.3,464 6,000 1,999 6,000 0.0% New furnace's? Hot water heater in the back?
E 101-45180-530 Capital Impr Other Than Bldgs.2,555 - - -
E 101-45180-570 Office Equipment 1,319 - - -
TOTAL DEPT. 45180 COMMUNITY CENTER EXPENSE 41,884 73,950 43,925 79,490 7.5%
DEPT. TRANSFER OUT49000 INTERFUND TRANSFERS OUT
E 101-49000-720 Interfund Transfers Out 282,690 - - - 0.0%
TOTAL DEPT. 49360 INTERFUND TRANSFERS OUT 282,690 - - - Excess Fund balance transfer to capital
TOTAL FUND 101 GENERAL FUND EXPENDITURES 2,013,167 1,883,300 754,746 2,182,509 15.9%
NET REVENUE OVER EXPENSES - Over/(Under)(175,875) 25,993 (608,991) 29,909
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 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)
FUND 317 2017 EQUIPMENT CERTIFICATE OF INDEBTEDNESS FUND
R 317-31000 Washington City. Tax Settlement 35,909 34,524 - - -100.0% Security State Certificate for $160k for 5 year term
R 317-36210 Interest Income - - - - Interest Rate: 2.35-2.75% matured 8/2022
R 317-39200 Interfund Operating Transfer - - - -
TOTAL FUND 317 REVENUE 35,909 34,524 - - -100.0%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 317-47000-304 Legal Services - - - -
E 317-47000-601 Long Term Debt Principal 32,000 32,000 - - -100.0% Payoff 2022
E 317-47000-611 Long Term Debt Interest 1,728 880 440 - -100.0%
E 317-47000-620 Fiscal Agent s Fees 435 495 - - -100.0%
TOTAL FUND 317 EXPENDITURES 34,163 33,375 440 - -100.0%
NET REVENUE OVER EXPENSES - Over/(Under)1,746 1,149 (440) --100.0%
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 - 293,791 35.2% 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 - 296,091 -36.0%
FUND 401 EXPENSES
E 401-41000-520 Administration Capital to Bldgs.- - 12,750 -
E 401-41000-530 Administration Capital 19,389 319,280 4,950 369,500 15.7%
E 401-42200-520 Fire Capital to Bldgs.- - - 65,000
E 401-42200-530 Fire Capital 236,793 - - -
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 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 401-48000-303 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 34,309 534,500 -18.7%
NET REVENUE OVER EXPENSES - Over/(Under)(211,043) (194,819) (34,309) (238,409) 22.4%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 406-48500-340 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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 602 - BIG MARINE SEWER FUND
R 602-31951 Special Assessments Principal - - - -
R 602-31952 SA Penalties & Interest 624 - - -
R 602-33422 Other State Grants & Aids 25 - - - 2020 Revenue was a FEMA reimbursement + $30,173 rec'd Sept. 2020
R 602-34401 Sewer User Fees & Hookup 98,531 109,592 36,000 141,900 29.48% See Rate Study for breakdown
R 602-36100 Special Assessments - 300 - 600 100.00%
R 602-36210 Interest Income 181 49 - 400 716.33%
R 602-36250 Misc. Refund - - - -
R 602-39200 Interfund Transfers In - - - -
R 602-39310 Bond Proceeds - - - -
TOTAL 602 REVENUE 99,361 109,941 36,000 142,900 29.98%
Fund 602 EXPENSES
E 602-43210-101 Regular Wages & Salaries 11,014 21,600 9,131 22,500 4.17% All wage and benefits a % share of employees completing utility operations work
E 602-43210-102 OT Regular Wages 441 - - - "
E 602-43210-120 Pension Expense (1,438) - - - "
E 602-43210-121 PERA Coord. Employer Contribute.806 1,600 684 1,700 6.25% "
E 602-43210-122 FICA Employer Contribution 684 1,300 528 1,400 7.69% "
E 602-43210-126 MEDICARE Employer Contribution 156 300 136 300 0.00% "
E 602-43210-131 Employer Paid Health - - - - "
E 602-43210-134 Employer Paid Life - - - - "
E 602-43210-135 Employer Paid Disability - - - - "
E 602-43210-151 Worker s Comp Insurance Prem 422 900 1,180 700 -22.22% Change in formula results in lower projected cost share.
E 602-43210-200 Office Supplies 109 200 85 200 0.00%
E 602-43210-210 Operating Supplies 558 2,400 123 2,500 4.17% Additives to help break down the nitrogen - add to lift Station #2 -proposal
E 602-43210-240 Small Tools and Minor Equip - 550 - 600 9.09%
E 602-43210-303 Engineering Fees 13,277 10,400 8,081 10,500 0.96% Services related to project planning and operations of wastewater systems
E 602-43210-304 Legal Services - - 4,800 - Lobbying expense form 2022
E 602-43210-308 Other Professional Services 3,376 2,200 2,397 2,500 13.64% PACE testing
E 602-43210-309 Software Support & Maintenance 716 1,200 - 1,300 8.33% SCADA computer system
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 602-43210-311 Contract Permit Inspections - - - -
E 602-43210-317 Employee Training 868 1,400 573 1,400 0.00%
E 602-43210-321 Telephone 2,413 2,100 1,082 2,400 14.29% SCADA dialers
E 602-43210-322 Postage - 550 200 600 9.09%
E 602-43210-331 Travel Expenses 8 200 158 200 0.00% educational trips for 2 employees to maintain licensure
E 602-43210-334 Licenses & Permits 1,180 1,600 768 1,600 0.00%
E 602-43210-351 Legal Notices Publishing - - - -
E 602-43210-353 Sales& Use Tax - - - -
E 602-43210-361 Liability/Property Ins 1,039 900 1,003 3,000 233.33% Change in formula.
E 602-43210-381 Utilities-Electric & Gas 1,862 2,500 1,043 2,500 0.00% Lift station and aeration electrical use.
E 602-43210-385 Sewer Pumping & Maintenance 5,364 11,000 710 15,000 36.36% City has regular rotation of sludge removal of septic tanks
E 602-43210-386 Operation & Maintenance 1,574 5,000 712 5,000 0.00%
E 602-43210-404 Repair Machinery/Equipment 4,375 16,000 565 16,000 0.00%
E 602-43210-413 Equipment Rental - 350 - 400 14.29%
E 602-43210-420 Depreciation Expense 48,667 52,200 - 54,300 4.02% Expense that is used towards the increase of fund balance, not actually spent.
E 602-43210-438 Misc. Contractual 3,775 9,000 1,123 10,000 11.11%
E 602-43210-439 Refunds Issued - - - -
E 602-43210-530 Capital Impr Other Than Bldgs.- 79,612 45,830 9,800 -87.69% See Capital Improvement Plan
E 602-43210-570 Office Equipment - - - -
E 602-43210-601 Long Term Debt Principal (New Line might be GL)- - - - Lines added fto record future debt
E 602-43210-611 Long Term Debt Interest (New Line)- - - - "
E 602-43210-720 Operating Transfers - - - -
TOTAL FUND 602 EXPENDITURES 101,243 225,062 80,912 166,400 -26.06%
NET REVENUE OVER EXPENSES - Over/(Under)(1,882) (115,121) (44,913) 30,800 126.75%
(less depreciation)
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 612 - UPTOWN SEWER FUND
R 612-31000 Washington Cty. Tax Settlement - - - -
R 612-33422 Other State Grants & Aids 7 - - -
R 612-34105 Sale of Maps and Publications - - - -
R 612-34401 Sewer User Fees & Hookup 15,132 19,500 2,033 27,600 41.54% See Rate Study for breakdown
R 612-36210 Interest Income 64 92 - 200 117.39%
R 612-36250 Misc. Refund - - - -
R 612-39203 Transfer from Other Funds - - - -
TOTAL 612 REVENUE 15,203 19,592 2,033 27,800 41.89%
Fund 612 EXPENSES
E 612-43210-101 Regular Wages & Salaries 3,673 9,300 3,974 9,700 4.30%
E 612-43210-102 OT Regular Wages - - - - "
E 612-43210-120 Pension Expense (630) - - - "
E 612-43210-121 PERA Coord. Employer Contribu.259 700 298 700 0.00% "
E 612-43210-122 FICA Employer Contribution 219 600 231 600 0.00% "
E 612-43210-126 MEDICARE Employer Contribution 50 100 58 100 0.00% "
E 612-43210-131 Employer Paid Health - - - - "
E 612-43210-134 Employer Paid Life - - - - "
E 612-43210-135 Employer Paid Disability - - - - "
E 612-43210-151 Worker s Comp Insurance Prem 217 - 295 200 "
E 612-43210-200 Office Supplies 4 100 - 100 0.00% Office staff pulls from when needed for billing, notices
E 612-43210-210 Operating Supplies - 200 - 300 50.00%
E 612-43210-221 Equipment Parts - 200 - 300 50.00%
E 612-43210-240 Small Tools and Minor Equip - - - -
E 612-43210-303 Engineering Fees 7,272 300 - 1,000 233.33% annual drawdown testing
E 612-43210-304 Legal Services - - - -
E 612-43210-308 Other Professional Services 192 400 162 500 25.00% PACE testing
E 612-43210-309 Software Support & Maintenance 80 - - -
E 612-43210-311 Contract Permit Inspections - - - -
E 612-43210-317 Employee Training 275 350 - 350 0.00%
12/07/2022
DRAFT 2023 Budget TNT Budget Presentation
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 612-43210-319 Other Services - - - -
E 612-43210-322 Postage 18 - - -
E 612-43210-334 Licenses & Permits 209 400 217 400 0.00%
E 612-43210-351 Legal Notices Publishing - - - -
E 612-43210-353 Sales& Use Tax - - - -
E 612-43210-361 Liability/Property Ins 283 300 334 400 33.33%
E 612-43210-381 Utilities-Electric & Gas 522 1,700 218 1,700 0.00%
E 612-43210-385 Sewer Pumping & Maintenance (260) 1,200 327 1,500 25.00%
E 612-43210-386 Operation & Maintenance - 600 - 700 16.67%
E 612-43210-404 Repair Machinery/Equipment 767 1,500 - 2,000 33.33% Electrician if bad blower
E 612-43210-420 Depreciation Expense 4,876 55,100 - 5,100 -90.74% Error in 2022 Budget to be amended drew number for Fund 602
E 612-43210-438 Misc. Contractual 100 1,200 448 1,300 8.33%
E 612-43210-530 Capital Impr Other Than Bldgs.1,456 2,600 - 4,500 73.08%
E 612-43210-570 Office Equipment - - - -
E 612-43210-720 Operating Transfers - - - -
TOTAL FUND 612 EXPENDITURES 19,581 76,850 6,563 31,450 -59.08%
NET REVENUE OVER EXPENSES - Over/(Under)(4,378) (57,258) (4,530) 1,450 -102.53%
(less depreciation)
12/07/2022
FUND 101 General Fund
AMOUNT
Property Tax Levy $1,865,918
Other taxes $26,400
Intergovernmental revenue $61,000
Licenses and permits $161,100
Grants $11,700
Interest earnings $12,100
Charges for services $56,900
Fines & Forfeitures $7,400
Miscellaneous Revenue $6,100
Refunds and reimbursements $3,800
Transfers from Other Funds $0
TOTAL $2,212,418
AMOUNT
City Council $20,900
City Administration $504,700
Elections $1,050
Planning & Building Inspection $206,350
Assessor $21,600
Animal Control $5,000
Police Protection $168,999
Fire Protection $330,000
Public Works $732,750
Parks and Playgrounds $111,670
Recreation/Education/Social $79,490
Transfers to other funds $0
Total $2,182,509
Budgets for Special Revenue Funds REVENUES EXPENDITURES
Fund 225 Economic Development Authority Fund $5,500 $5,300
Fund 226 Cable TV Fund $20,500 $9,100
Budgets for Debt Service Funds REVENUES EXPENDITURES
Fund 313 - YR 2013 G.O. Equipment Certificate of Indebtedness $64,000 $63,547
Fund 318 - 2018 G.O. Infrostructural Improvement Bond $341,456 $325,220
Pg. 1 of 2 for Res. 2022-41
General Fund Revenues
General Fund Expenses
RESOLUTION 2022-41
A RESOLUTION ADOPTING THE 2023 CITY-WIDE BUDGET
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY,
STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS:
That the following city-wide annual budget for the City of Scandia for fiscal year starting January 1, 2023 is hereby adopted as
follows:
Pg. 2 of 2 for Res. 2022-41
Budgets for Capital Investment Funds REVENUES EXPENDITURES
Fund 401 General Capital Fund $296,091 $534,500
Fund 404 Park Improvement Fund $41,066 $17,306
Fund 406 Equipment Replacement Fund $852,530 $514,500
Fund 408 Local Road Improvement Fund $224,127 $993,000
Budgets for Enterprise Funds REVENUES EXPENDITURES
Fund 602 Big Marine Sewer Fund (Formerly 201)$141,900 $166,400
Fund 612 Uptown Sewer Fund $27,800 $31,450
Adopted by the City Council of the City of Scandia this 7th day of December 2022.
Christine Maefsky, Mayor
Attest:
Ken Cammilleri, Administrator
AMOUNT
General Fund $1,865,918
Debt Service Funds $406,536
General Capital Improvement Fund $293,791
Park Improvement Fund $20,000
Equipment Replacement Fund $0
Local Road Improvement Fund $212,012
Economic Development Authority Fund $5,300
TOTAL $2,803,556
Adopted by the City Council of the City of Scandia this 7th day of December 2022.
Christine Maefsky, Mayor
Attest:
Ken Cammilleri, Administrator
That the following levies are to be certified in 2022, for collection in 2023 for application upon taxable property within its
jurisdiction for the following purposes:
PURPOSE
The City Administrator is hereby instructed to transmit a certified copy of this resolution to the County Auditor of
Washington County, Minnesota.
RESOLUTION 2022-33
A RESOLUTION ADOPTING THE FINAL 2022 LEVY PAYABLE 2023
WHEREAS, The City Council of the City of Scandia is determined a preliminary levy by the end of September
for inclusion on property tax statements distributed in November.
WHEREAS, City Council certifies that has hosted its Truth-in-Taxation Public Hearing on its budget and levy
Wednesday, December 7, 2022 at 6:30pm at the Scandia Community Center, located at 14727 209th Street N.
THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCANDIA,
WASHINGTON COUNTY, STATE OF MINNESOTA, HEREBY ORDAINS AS FOLLOWS: