Loading...
HomeMy WebLinkAboutMay 7, 2001 Work SessionCITY OF COLUMBIA HEIGHTS 590 40th Avenue N.E., Columbia Heights, MN 55421-3878 (763) 706-3600 TDD (763) 706-3692 Visit Our Website at: www. ci. columbia-heights. mn. us ADMINISTRATION NOTICE OF COUNCIL WORK SESSION Notice is hereby given that a work session is to be held in the CITY OF COL UMBL4 HEIGHTS as follows: Mayor Gary L. Peterson Councilmembers Marlaine Szurek Julienne Igyckoff Bruce NawrocM Robert A. PfiTliam~ City Mana~;er W~ Pe,~ Meeting of: Date of Meeting: Time of Meeting: Location of Meeting: Purpose of Meeting: Consent Items COLUMBIA HEIGHTS CITY COUNCIL MAY 7, 2001 7:00 P.M. CONFERENCE ROOM 1 WORK SESSION A GENDA 1. Bid for old Pirsch Fire truck Bid for refinishing wood floor at Murzyn Hall Bid for Scoreboard at Huset Park Discussion Items 1. Auditors/Annual Audit Report -Dave Mol, HLB Tautges, Redpath, Limited 2. Consideration of proposed Heritage Preservation Ordinance 3. Review of supplemental storm water engineering reports: 40th & McKinley & 3900 block of Van Buren - Bonestroo, Rosene, Anderlik, & Associates The City of Columbia Heights does not discriminate on the basis of disability in the admission or access to, or treatment or employment in, its services, programs, or activities. Upon request, accommodation will be provided to allow individuals with disabilities to participate in all City of Columbia Heights' services, programs, and activities. Auxiliary aids for handicapped persons are available upon request when the request is made at least 96 hours in advance. Please call the City Council Secretsay at 706-361 1, to make arrangements. (TDD/706-3692for deafor hearing impaired only) The CITY OF COLUMBIA HEIGHTS DOES NOT DISCRIMINATt!2 ON THE BASl5 OF DISABILITY IN EMPLOYMENT OR THE PROVISION OF SERVICES EQUAL OPPORTUNITY EMPLOYER CITY COUNCIL LETTER Meeting of: May 14, 2001 AGENDA ORIGINATING CITY SECTION: DEPARTMENT: MANAGER APPROVAL NO: Fire ITEM: Sale of 1967 Pirsch pumper BY: Charles Thompson BY. . NO: DATE: May 3, 2001 DATE: Background: In October, 2000, the City Council authorized the Fire Department to bid out a 1967 Pirsch fire pumper. The pumper is 33 years old and is no longer used in the Fire Department inventory. The Fire Department advertised the sale of the pump~r in the LMC Newsletter, the City's official paper, the Focus, as well as the Sun newspaper. The advertisement was also posted in City Hall and on a national level in the Fire Trader. The Fire Chief contacted three individuals on file who had expressed interest in the past and sent information to two groups who have interest in old fire trucks. The bid process closed on April 2, 2001 with only one bid received from Brad Krull for $2,600.00. Recommended motion: Move to Award the Bid for a 1967 Pinch Fire Pumper based on the bid received from Brad Krull for $2,600; and furthermore, to authorize the Mayor and City Manager to enter into an agreement for the same. COUNCIL ACTION: CITY COUNCIL LETrgR Meeting of: May 14, 2001 AGENDA SECTION: CONSENT AGENDA NO: ITEM: AWARD BID ON REFINISHING WOOD FLOOR INMURZYNHALL NO: ORIGINATING DEPT, Recreation BY: Keith Windschi~ DATE: May 2, 2001 CITY MANAGER APPROVAL BACKGROUND: Staff has budgeted $9,000 for the annual refinishing of the wood floor in Murzyn Hall. Due to the fact the past oil based urethane refinishing has not withstood the increased wear and tear on the floor, a morn comprehensive refinishing is necessaxy to maintain the floor and prevem further damage. The Recreation Department is requesting authorization to award the bid on refinishing the wood floor in Murzyn Hall to Renewed Hardwood Floors of 3406 Humboldt Avenue North, Minneapolis, MN, for the total amount of $5775.00. It should be noted that $9,000 was budgeted for this item in 101-451294000. Staff received five bids for sanding and applying three coats of Glitza finish. The five bids were as follows: 1) Ideal Hardwood Floors - $7312.50 2) Always Wood Floors - $8795.00 3) Brenner Floor Corporation - $7425.00 4) Americana Flooring Company - $8207.50 5) Renewed Hardwood Floors - $5775.00 RECOMMENDED MOTION: Move to authorize Mayor and City Manager to emer into an agreement with Renewed Hardwood Floors of 3406 Humboldt Avenue, Minneapolis, MN, and to award the bid for refinishing the wood floor in Murzyn Hall for the total amount of $5775.00, with funds b(mg appropriated from the Murzyn Hall budget. COUNCIL ACTION: CITY COUNCIL LETFER Meeting of: May 7, 2001 AGENDA SECTION: CONSENT AGENDA NO: ITEM: Accept Bid for Replacement of Scoreboard on Huset Park Balfield #5 NO: ORIGINATING DEPT.: Recreation BY: Gregg Gagnon '~ DATE: May 2, 2001 CITY MANAGER BACKGROUND: On April 23, 2001 the Recreation Deparunent received permission to seek bids for a new scoreboard to be installed at Huset Park Ballfield #5. After doing some research the Recreation Depafanent discovered there are only three companies that sell, install, and repair scoreboards in Minnesota. Of the three companies only two have the wireless and LED technology that we are requesting. Below are the bids the Recreation Department received. The funds for the scorehoard are to be appropriated from account 881-45001-5180. This is the account the money donated by the Columbia Heights Athletic Boosters is deposited. Color Sign Systems - $3,883.00 Electxonics Inc. - $4,996.10 RECOMMENDED MOTION: Move to award the purchase of a scoreboard to be installed at Huset Park Ballfield #5 to Color Sign Systems based on their low, qualified, reasonable bid in the mount of $3,883.00 with funds to be appropriated from account 881- 4500 1-5180; and furthermore to authorize the Mayor and City Manager to enter in an agreement for the same. COUNCIL ACTION: CITY OF COLUMBIA HEIGHTS DATE: MAY 4, 2001 TO: THE HONORABLE MAYOR GARY PETERSON FROM: CITY COUNCIL MEMBERS BRUCE NAWROCKI MARLAINE SZUREK BOBBY WILLIAMS JULIENNE WYCKOFF RE: 2000 COMPREHENSIVE ANNUAL FINANCIAL REPORT Attached herewith is a copy of the City of Columbia Heights Comprehensive Annual Financial Report for the year 2000 along with the auditor's management letters for the City and EDA, and the compliance report. The auditor will be at the work session at 7:00 p.m. on May 7th tO review these items with the City Council. Also, please note that this is the third year of our current three-year contract with the auditors for auditing services. It is staffs intent to recommend to the City Council entering into another three-year arrangement with HLB Tautges Redpath, Ltd. for auditing services. If you have any questions in relationship to this or the auditors, the Monday night meeting would be a good opportunity to ask them. If you would like any additional information prior to Monday night's meeting, please feel free to contact me, or our Assistant Finance Director, Roxane Smith. ~vVE:sms o 105041 COUNCIL c: Walt Fehst, City Manager CITY OF COLUMBIA HEIGHTS, MINNESOTA MANAGEMENT REPORT December 31, 2000 Tautges Redpath, Ltd. Certified Public Accountants and Consultants To the Honorable Mayor and Members of the City Council City of Columbia Heights, Minnesota We have completed the 2000 audit of the financial statements of the City of Columbia Heights and have issued our report thereon. Our Independent Auditor's Report is included in the City's Comprehensive Annual Financial Report (CAFR). Other reports included in the CAFR are: · Independent Auditors' Report on Compliance with Minnesota Legal Compliance Audit Guide for Local Government · Independent Auditor' s Report on Internal Contxol and Compliance · Single Audit Reports. This Management Report provides the City an independent review and analysis of City finances. We also issue a separate Management Report for the Economic Development Authority. Pages 3 and 4 contain an Executive Summary of our recommendations with page references to the areas discussed. April 30, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 4810 White Bear Parkway, White Bear Lake, Minnesota 55110. USA Telephone: 651 426 7000 Fax: 651 426 5004 HLB hutges BedDaft, Lid is a member of [] ~nternetional A world-wide organization of accountin9 firms and business advisers. City of Columbia Heights, Minnesota Management Report Report Summary REPORT SUMMARY Several reports are issued in conjunction with the audit. A very brief summary is as follows: Report Name Financial Analysis and Management Considerations (FAMC) Comprehensive Annum Financial Report (CAFR) Report on Complinnce and IntemM Control State Legal Compliance Report Schedule of Expenditures of Federal Awards and Independent Audttor's Reports (Federal Single Audit) Elements of Report Discretionary Reports Intended to be primary working tool for City Council · Comparisons and wend analysis · Available strategies to address long-term financial plannlng · Outside factors influencing the City, such as changes in accounting standards · Policies and procedures Required Reports · Financial statements · Footnotes · Supplemental information Results of testing · Internal conlxols over financial reporting · Compliance with laws, regulations, contracts and · Results of testing certain provisions of Minnesota Statutes Required because City's federal program expenditures exceed $300,000 · Compliance and internal control reports on federal programs · Schedule of federal expenditures and other required reports Overview · See pages 3 and 4 of this report for Executive Summary · Unqualified ("clean") opinion on the General Purpose Financial Statements · No compliance findings · No reportable conditions in internal control · One finding · Two findings were reported · Descriptions and management responses are included in the report City of Columbia Heights, Minnesota Management Report Executive Summary EXECUTIVE SUMMARY A summary of our recommendations contained in this report is as follows: Beginning in 1998, investments are required to be reported at market value rather than at cost. For 2000, the market value adjustment was $538,000. Page 6 The City continues to experience a good property tax collection rate - 99% for 2000. Page 8 The mounts reported in the fmancial statements for fixed assets do not agree with the subsidiary records. In conjunction with the GASB 34 implementation, we recommend the City reconcile the subsidiary records to the financial Page 11 statements. The General Fund balance decreased $214,000 during 2000. The City budgeted a decrease of $1,000,000, however, revenues exceeded budget by $200,000 and expenditures were less than budget by $600,000. Page 18 The MSA Construction Fund has a deficit of $619,360 at December 31, 2000. Additionally, the City has over $1.7 million of MSA allotments available at the State. We recommend the City review open projects and request available MSA balances on a timely basis. Page 23 The Library Fund balance at December 3 l, 2000 was not sufficient to fulfill the reserve requirement for working capital. Page 24 We have issued a separate management report addressed to the EDA. Page 25 The Sheffield Redevelopment Fund has interfund loans in the mount of $758,303. This loan was to be repaid primarily from an annual HRA tax levy. Since loan inception, tax increment collections have exceeded estimates. As such, we recommend the City re-evaiunte the need for continued transfers from Page 31 the I-IRA Fund. City of Columbia Heights, Minnesota Management Report Executive Summary The City's liquor operations compare favorably with State averages. The federal single audit reports contain findings on EDA programs. The City' s Comprehensive Annual Financial Report once again received the Certificate of Achievement for Excellence in Financial Reporting. We have a summary and recommendation of certain internal control matters. New accounting standards will significantly impact internal accounting and extemal financial reporting of the City. For Columbia Heights these standards are required to be implemented for 2003. We recommend the City begin the process of implementing these standards as soon as possible. Page 41 Page 44 Page 45 Page 46 Page 47 4 City of Columbia Heights, Minnesota Management Report Combined Financial Statements ACCOUNT BALANCE ANALYSIS OF THE COMBINED FINANCIAL STATEMENTS The combined financial statements of the City of Columbia Heights are presented on pages 26 through 35 of the 2000 Comprehensive Annual Financial Report. The following comments relate to the Combined Financial Statements - All Funds (Statements 1 through 5). Cash, Investments and Interest Revenue Cash and investments of the City of Columbia Heights were as follows at December 31, 1999 and 2000: Description 1999 2000 Checking accounts: Operating $185,912 ($491,535) Payroll 2,927 3,414 Lottery 15,137 7,406 Credit card 150,909 42,218 Flex benefit 25 25 Petty cash 5,470 5,070 Investments 20,915,233 23,303,297 Totals $21,275,613 $22,869,895 5 City of Columbia Heights, Minnesota Management Report Combined Financial Statements Investment Income Investment income for 1999 and 2000 consisted of the following: Interest Revenue Increase 1999 2000 (Decrease) Pooled investments $1,142,014 $1,274,160 $132,146 Interfund loan 24,526 22,665 ( 1,861 ) Change in fair value (818,782) 538,394 1,357,176 Miscellaneous 20,204 16,496 (3,708) Total $367,962 $1,851,715 $1,483,753 Included in investment income for 2000 is a change in fair value (adjustment to December 31 market value) of $538,394. Governmental accounting standards require the reporting of most investments at fair value. Fair value is the amount at which a f'mancial investment could be exchanged in a currein transaction between willing parties (i.e., market value). The change in fair value is reflected in investment income. Reporting investments at fair value results in greater "swings" in investment income because of market changes. 6 City of Columbia Heights, Minnesota Management Report Combined Financial Statements The City' s current investment practice is to hold investments to their stated maturity. Interest income on such investments will not fluctuate, however, the period in which the income occurs will fluctuate if the fair value of the investment changes as of the end of each reporting year. An example of this concept is as follows: Interest Reported Cost Fair Received Investment Period Year Basis Value at 7% Results Yield I $100,000 $101,000 $7,000 $8,000 8% 2 98,000 7,000 4,000 4% 3 100,000 7,000 9,000 9% Total at maturity $21,000 $21,000 In the preceding illustration, a 7% fixed rate investment will report a different yield in each of the three periods presented. The total earnings on such an investment will, however, be 7% (the stated rate) over the three year period in which the investment was held to maturity. Users of f'mancial statements require a greater understanding of the components of reported investment results. Reported results may reflect temporary market conditions, the effects of which will reverse in subsequent periods. City of Columbia Heights, Minnesota Management Report Combined Financial Statements Prooertv Taxes Receivable Delinquent taxes receivable related to the general property tax levy decreased from $103,465 at December 31, 1999 to $67,692 at December 31, 2000. Tax collections were 99% of the 2000 levy. The City is experiencing an excellent property tax collection rate. A history of tax collections is presented on page 189 of the Comprehensive Annual Financial Report. Tax Increment Receivable A summary of tax increment activity for 2000 is as follows: District Delinquent Delinquent Balance 2000 2000 Balance 12/31/99 . Lev~ Collections Adjusunants 12/31/00 1977 Downtown CBD Revitalization Plan (A3) $65,770 $813,344 $875,280 ($239) $3,595 1984 Modification (C7) 50 19,157 19,207 1984 University Avenue Redevelopmerit (C8) 30,417 128,683 158,904 196 1989 Multi Use Redevelopmerit (K2) * 34,003 33,171 832 1995 Sheffield Redevelopment (MS) * 9,022 45,036 53,807 22 273 53rd Avenue (NT) 208, 106 208,106 Housing TIF # 1 (P3) 440 7,004 7,199 245 Housing TIF # 1 (P4) 24 295 319 Total $105,723 $1,255,628 $1,355,993 ($217) $5,141 * Districts K2 and M8 are currently commitled and are not currently available for debt service. As shown above, several districts were reporting delinquencies at December 31, 2000. City of Columbia Heights, Minnesota Management Report Combined Financial Statements Special Assessments Receivable Special assessments receivable consisted of the following amounts at December 31, 1999 and 2000: December 31, Increase Description 1999 2000 (Decrease) Delinquent $83,475 $84,483 $1,008 Deferred 604,210 636,992 32,782 Unremitted 1,691 3,363 1,672 To~ls $689,376 $724,838 $35,462 Delinquent special assessments receivable consist of amounts which have been spread for collection in 2000 and prior years but have not been collected at December 31, 2000. The City collected approximately 65% of the current assessments due in 2000. Total collections (current and delinquent) were 112% of the current assessments due. Deferred assessments receivable consist of the remaining balance of council adopted assessment rolls. These assessments are collectible at various terms and interest rates. Balance at January 1, 2000 Less 2000 principal levy Plus new assessment rolls Less prepayments plus adjustments $604,210 (94,368) 420,230 (293,080) Balance at December 31, 2000 $636,992 City of Columbia Heights, Minnesota Management Report Combined Financial Statements Interfund Receivables The City has several interfund loans. Balances at December 31, 2000 are as follows: Fund With Fund With Payable Receivable Amount Pu~os¢ Sheffield Redevelopment (410) Sheffield Redevelopmerit (410) Tax Increment Bonds (376) Tax Increment Bonds (376) Subtotal Section 8 (205) Multi Us~ Redevelopment Plan (385) Sheffield D~bt Service (377) COPS School Partnership Grant (279) Jurerole Justice Grant (278) Community Development (201 ) Anoka County CDBG (202) Section 8 (205) Capital Improvements (401) T1F #2 (407) Capital Improven~nt Projects (415) Municipal State Aid (402) Water Conswacti~ (651 ) Liquor Fund (609) Sewer Fund (652) parking Ramp (290) Housing Mortgage (390) Water Utility (601) Tax increment Bonds (376) Tm~ Increment Bonds (376) C~neral Fund (101) General Fund (101) General Fund (101) General Fund (101) General Fund (101) Capital Equipment Replacement (431 ) Capital Equipment Replacement (431) Capital Equipment Replacement (431) Infrastructure (430) Watar Utility (601 ) $169000 To finance redevelopmere costs 589,303 To finance redevelopmint costs 408,027 To fund debt seiwice 446t352 To fund debt service 1,612,682 481 To conect payment posting error 69,528 To fund cash deficit 889 To fund cash deficit 34,679 To fund cash deficit 253 To f~nd cash deficit 894 To fund cash deficit 14,854 To fund cash deficit 62,370 To fund cash deficn 502 2,243 569, 154 528,398 To fund cash deficit 101,124 To fund cash deficit Total $2,998,051 City of Columbia Heights, Minnesota Management Report Combined Financial Statements As shown on the previous page, the City has two types of inteffund loans: 1) temporary interfund loans to finance cash deficits and correct posting errors; and, 2) long term interfund loans. A schedule of activity of long term interfund loans is as follows: Balance New Payments Balance Fund with Payable at 12/31/99 Loans Principal Interest at 12/31/00 Sheffield Redevelopment $637,677 Sheffield Redevelopment 169,000 Tax Increment Bonds 408,027 Tax Increment Bonds 446,352 $ $48,374 $22,665 $589,303 169,000 408,027 446,352 TomIs $1,661,056 $0 $48,374 $22,665 $1,612,682 Fixed Assets The City maintains a fixed asset system that has a listing of fixed assets owned by the City. The total dollar amount of fixed assets per this system does not agree with the mounts reported in the financial statements. We recommend the City reconcile this difference in conjunction with implementing GASB 34. City of Columbia Heights, Minnesota Management Report General Fund GENERAL FUND The General Fund of the City is maintained to account for the current operating and capital outlay expenditures common to all cities. These basic services include (but are not limited to) public safety, public works, parks and recreation, and general government. State aids and property taxes account for approximately 84% of the total revenue of the General Fund. A histox~ of General Fund revenue is as follows: General Fund - Sources of Revenue State Aid Property Taxes All Other Total Year Amount Percent Amount Percent Amount Percent Amount Percent 1994 $3,200,248 51% $2,168,081 35% $863,361 14% $6,231,690 100% 1995 3,071,776 50% 2,204,400 36% 847,878 14% 6,124,054 100% 1996 3,153,299 49% 2,403,017 37% 924,756 14% 6,481,072 100% 1997 3,333,615 49% 2,505,456 36% 1,006,133 15% 6,845,204 100% 1998 3,382,187 47% 2,662,288 37% 1,123,767 16% 7,168,242 100% 1999 3,448,758 48% 2,658,598 37% 1,026,541 15% 7,133,897 100% 2000 3,509,577 47% 2,737,854 37% 1,167,656 16% 7,415,087 100% City of Columbia Heights, Minnesota Management Report General Fund State aids for the General Fund have consisted of the following mounts for the last two years: Descdp~on 1999 2000 Local government aid $2,294,210 $2,325,029 $30,819 Homestead credits 959,341 1,004,122 44,781 Police aid 143,854 148,498 4,644 Local performance aid 22,643 (22,643) All other 28,710 31,928 3,218 Totals $3,448,758 $3,509,577 $60,819 A graph of General Fund revenue by source is as follows: $8,000,000 $6,000,000 $~,000,000 $2,ooo,ooo $1,ooo,ooo $o 1998 1999 2OOO General Fund Revenue by Source City of Columbia Heights, Minnesota Management Report General Fund Revenue and other financing sources of the General Fund for the past two years has been as follows: 1999 2000 Increase Description Amount Percent Amount Percent {Decrease) General property taxes $2,658,598 35.0% $2,737,854 34.8% $79,256 Licenses and permits 401,158 5.3% 268,014 3.4% (133,144) Intergovernmental revenue: State 3,448,758 45.4% 3,509,577 44.6% 60,819 Federal 6,009 0.1% 9,621 0.1% 3,612 Other 62,514 0.8% 38,492 0.5% (24,022) Charges for services 376,397 5.0% 399,556 5.1% 23,159 Fines and forfeitm'es 100,161 1.3% 90,218 1.1% (9,943) Investment income 62,706 0.8% 342,283 4.4% 279,577 Other 17,596 0.2% 19,472 0.2% 1,876 Operating transfers 433,706 5.7% 445,315 5.8% 11,609 Residual equity transfers 32,289 0.4% 0.0% {32,289) Total revenue end other sources $7,599,892 100.0% $7,860,402 100.0% $260,510 14 City of Columbia Heights, Minnesota Management Report A chart of 2000 revenue by source is as follows: General Fund General Fund 2000 Revenue by Source h.o~-ny T~ 348% Detail of the above revenue is presented on Statement 8 of the 2000 Comprehensive Annual Financial Report. City of Columbia Heights, Minnesota Management Report General Fund Expenditures and other financing uses of the General Fund for the past two years were as follows: 1999 2000 Increase Amount Percent Amount Percent (Decrease) Expenditures: General government $1,563,154 21.3% $1,571,250 19.5% $8,096 Public safety 2,870,096 39.2o/o 3,002,345 37.2% 132,249 Public works 1,062,373 14.5% 1,1M7,778 13.0% (14,595) Sanitation 105,420 1.4% 117,806 1.5% 12,386 Parks end recreation 1,164,897 15.9°/o 1,239,662 15.4% 74,765 Contingencies 4,681 0.1% 0.0% (4,681) Transfers out: Police/fare contingency 30,000 0.4% 0.0% (30,000) Data processing 30,000 0.4% 30,000 0.4% lRfi'astructare 50,000 0.7% 0.0°~ (50,1)00) Energy management 100,000 1.4% 124,000 1.5% 24,000 Capital improvement parks 50,000 0.7% 306,800 3.8% 256,800 Capital improvement general governmental building 0.0% 150,000 1,9% 150,000 Community developarem 237,394 3.2% 418,772 5.2% 181,378 Capital equipment replacement 50,000 0.7% 50,000 0.5% Local law enforcement block grant 7,838 0.1% 2,398 0.0% (5,440) Juvenile justice grant 2,305 0.0% 1,097 O. 0% ( 1,208) COPS more 96 0.0% 11,284 O. 1% 11,284 COPS overtime grant 0.0°~ 1,757 0.0% 1,757 Total expenditures and other uses $7,328,158 100.0% $8,074,949 100.0% $746,791 16 City of Columbia Heights, Minnesota Management Report General Fund A chart of 2000 expenditures by function is as follows: General Fund 2000 Expenditures, Public W~ks 15.4% By Function 13.0% Transfers out 13.4% Public Safety 19,5% 37.2% Details of the above expenditures are presented on Statement 9 of the 2000 Comprehensive Annual Financial Report. City of Columbia Heights, Minnesota Management Report General Fund The fund balance of the General Fund at December 31, 2000 was $4,801,418. During 2000, the fund balance of the General Fund decreased by $214,547 as follows: Budget Actual Favorable (Unfavorable) Variance Net increase (decrease) in fund balance ($1,018,553) ($214,547) $804,006 Expenditures and transfers out: General government 1,657,722 1,571,250 86,472 Public safety 3,280,659 3,002,345 278,314 Public works 1,190,834 1,047,778 143,056 Sanitation 130,864 117,806 13,058 Parks and recreation 1,326,796 1,239,662 87,134 Contingencies 1,000 1,000 Operating transfers out 1,079,572 1,096,108 (16,536) Total 8,667,447 8,074,949 592,498 Revenues and transfers in: Property taxes $2,676,416 $2,737,854 $61,438 Licenses and permits 224,600 268,014 43,414 Intergovernmental 3,575,460 3,557,690 (17,770) Charges for services 399,033 399,556 523 Fines and forfeitures 130,000 90,218 (39,782) Investment income 200,000 342,283 142,283 Other 11,820 19,472 7,652 Operating transfers in 431,565 445,315 13,750 Total 7,648,894 7,860,402 211,508 City of Columbia Heights, Minnesota Management Report General Fund The City's General Fund balance has been as follows for the past several years: Year Ended Increase December 3 1, Fund Balance (Decrease) 1993 $3,181,939 $256,073 1994 3,444,408 262,469 1995 3,591,224 146,816 1996 3,839,350 248,126 1997 4,060,594 221,244 1998 4,744,231 683,637 1999 5,015,965 271,734 2000 4,801,418 (214,547) $5,000,000 1 $2,000,000 i Fund Balance 1993 1994 1995 1996 1997 1998 1999 2000 City of Columbia Heights, Minnesota Management Report General Fund A summary of the purposes and benefits of General Fund balances is as follows: Need For Reserve Balances Replacement Benefits of Reserves City of Columbia Heights, Minnesota Management Report General Fund Property taxes and state aids account for approximately 84% of the revenue of the General Fund. Property taxes and state aids are not received until July and December of each year (i.e., the second half of the year). As a result, the City is required to have sufficient reserves at the beginning of the year to fund operations of the first half of the year. As such, the City adopted resolution 95-40 establishing a General Fund cash flow reserve. This reserve is an amount equal to forty-five percent of the ensuing year' s budgeted expenditures. A summary of General Fund designations is as follows: Reserved for prepayments Designated for subsequent years' expenditures Designated for working capital Designated for capital improvement Undesignated $6,858 6,597 3,610,049 140,052 1,037,862 Total fund balance - December 31, 2000 $4,801,418 City of Columbia Heights, Minnesota Management Report Special Revenue Funds SPECIAL REVENUE FUNDS The financial statements of the Special Revenue Funds are presented on pages 78 through 115 of the 2000 Comprehensive Annual Financial Report. Special Revenue Funds are a classification of funds to account for revenues (and expenditures related thereto) segregated by City policy or Federal or State statutes for specific purposes. The City maintained the following Special Revenue Funds during 1999 and 2000: Fund Municipal State Aid Cable Television Police/Fire Contingency DARE Program Library Community Development Cops More 96 Juvenile Justice Grant Local Law Enforcement Block Grant Cops Overtime Grant Cops School Partnership Grant Recreation Contributed Projects Contributed Projects Special Projeas Parking Ramp Confiscated Property Housing Matgage MIF Medtronics C.H.A.S.E. Housing & Rcdevclopment Authority Economic Development Authority: Anoka Co~mty CDBG Parkview Villa North E.D.A. Admjnis~ation Section 8 Parkview Villa South Rental Housing Totals Fund Balance (Deficit) December 3 I, Increase 1999 2000 (Decrease) ($329,193) ($559,608) ($230,415) 368,161 335,871 (32,290) 850,962 924,562 73,600 14,930 15,967 1,037 227,693 226,875 (818) (146,812) 26,238 173,050 3,340 364 (2,976) 1,232 1,169 (63) (1,336) 6,757 8,093 (918) 918 44,721 47,110 2,389 21,103 34,475 13,372 154,572 182,905 28,333 662,766 686,052 23,286 69 3,255 3,186 472,346 486,502 14,156 241,449 259,853 18,404 3,350 20,542 17,192 402,374 478,760 76,386 22,537 (1~089) (38,626) 274,366 285,468 11,102 106,362 132,468 26,106 34,344 (95,325) (129,669) 601,857 707,438 105,581 9,800 22,721 12,921 $4,040,075 $4,214,330 $174,25__5 22 City of Columbia Heights, Minnesota Management Report Special Revenue Funds Municipal State Aid This fund was established to account for MSA maintenance and construction allotments. For 2000, the City's total allotment was $527,348, of which 25% is allocated for maintenance purposes. At December 31, 2000 and 1999, the fund balance of this fund consisted of the following: December 31, Account 1999 2000 Maintenance $20,412 $59,752 Construction (349,605) (619,360) Total ($329,193) ($559,608) The deficit of this fund is anticipated to be eliminated by future MSA funding. At December 31, 2000, the City had a consl~uction allotment balance available of $1,735,403. It is our understanding that the City is able to request an advance of MSA monies. We recommend the City consider this option. Maintenance expenditures are currently funded exclusively by maintenance allotments. If maintenance expenditures exceed maintenance allotments, an alternative funding source will be required. 23 City of Columbia Heights, Minnesota Management Report Special Revenue Funds Librarv Fund This fund was established in 1993 to account for the library operations. Prior to 1993, this activity had been accounted for in the General Fund. The primary revenue source of this fund is property taxes which are not received until the second-half of the year (July and December). Resolution 95-40 established a reserve for cash flow in an amount equal to forty- five percent of the ensuing year's budgeted expenditures. A summary of fund balance is as follows: Designated for working capital Reserved for prepayments December 31, 1999 2000 $224,160 $222,963 3,533 3,912 Total $227,693 $226,875 The fund balance at December 31, 2000 was not sufficient to fulfill the established reserve. A comparison of the required reserve and the fund balance available is as follows: $579,234 20001 budgeted expenditures x 45% Reserve percentage 268,755 Reserve requirement 222,963 Balance available $45,792 Shortage City of Columbia Heights, Minnesota Management Report Special Revenue Funds Community Develonment This fund was established in 1996 to account for the financial activity related to building inspections and community development administration. A summary of the financial activity of this fund is as follows: Revenues and txansfers in: Miscellaneous Met Council livable communities grant Investment income Transfer from General Fund Transfer from I-IRA Total Expenditures and transfers out: Expenditures Transfer out to General Fund (administrative charge) Transfer out to Anoka County CDBG Total Increase (decrease) in fund balance Fund balance (deficit) - January 1 Fund balance (deficit) - December 3 1 1998 1999 2000 $15,118 $11,035 $10 30,000 142 216,216 237,394 418,772 11,000 11,000 242,334 259,429 448,924 270,519 339,962 267,356 7,180 7,656 8,518 17,245 277,699 364,863 275,874 (35,365) (105,434) 173,050 (6,013) (41,378) (146,812) _($41,378) ~$146,812) $26,238 As shown above, the fund deficit was eliminated by a transfer from the General Fund. HRA and EDA Comments and analysis of the HRA and EDA Funds are presented in a separate report addressed to the EDA dated April 30, 2001. City of Columbia Heights, Minnesota Management Report Special Revenue Funds MIF Medtronics This fund accounts for the use of Minnesota Investment Fund grant. A summaxy of the financial activity is as follows: Prior Years 2000 Total Stategrant $490,725 $ $490,725 Investment income 724 18,404 19, 128 Total revenue $491,449 $18,404 509,853 Expenditures: Grants $250,000 $ 250,000 Fund balance - December 31, 2000 $259,853 The MIF Grant was a $500,000 grant consisting of two parts as follows: $250,000 250,000 Grunt to City for costs related to Medtrouic sewer work Loan to Medt~onic for equipment purchases $500,000 Total The City costs related to this grant were reported in the sewer utility construction account. We recommend the City transfer the grant monies to the Sewer Utility Construction Fund. Finance staff have disclosed that the documentation supporting the grant expenditures is not available. We recommend the City, 1) maintain the documentation supporting the grant expenditures; 2) review the grant requirements; and 3) demonstrate compliance with grant requirements. City of Columbia Heights, Minnesota Management Report Debt Service Funds DEBT SERVICE FUNDS Debt Service Funds are a type of governmental fund to account for the accumulation of resources for the payment of interest and principal on debt (other than Proprietary Fund debt). A summary of bonded debt at December 31, 2000 is as follows: Balance At Final Original December 31, Maturity Bond Issue Issue 2000 Date G.O. Tax Increment Capital Appreciation Bonds of 1990 $2,399,721 $2,399,721 9/1/09 G.O. Tax Increment Refunding Bonds of 1991 6,670,000 1,080,000 3/1/02 G.O. Improvement Bonds of 1999A 860,000 860,000 2/1/10 Total $4,339,721 All tax increments are receipted into the Tax Increment Bonds Fund and subsequently transferred out to the Debt Service Funds as debt payments are made. Additionally, the Tax Increment Bonds Fund has interfund loans from the Homing Mortgage Fund ($446,352) and the Parking Ramp Fund ($408,027). These loans are scheduled to be repaid with future tax increments. City of Columbia Heights, Minnesota Management Report Debt Service Funds A schedule of debt payments (principal and interest) to maturity of the Tax Increment Bonds is as follows: Bonds of Bonds of Year 1990 1991 Toml 2000 $ $986,980 $986,980 2001 897,270 897,270 2002 885,000 226,380 1,111,380 2003 920,000 920,000 2004 920,000 920,000 2005 920,000 920,000 2006 920,000 920,000 2007 920,000 920,000 2008 920,000 920,000 2009 425,000 425,000 $6,830,000 $2,110,630 $8,940,630 Additional commitments on tax incremem include the following: District N7 - Medtronic pay-as-you-go tax increment note. District K2 - Miske pay-as-you-go tax increment note. District K2 ~ Barnick pay-as-you-go tax increment note. 28 City of Columbia Heights, Minnesota Management Report Capital Project Funds CAPITAL PROJECT FUNDS The fund balances (deficits) of the Capital Project Funds were as follows at December 3 l, 1999 and 2000: Fund Balance (Deficit) December 31, Increase Fund 1999 2000 (Decrease) Capital lmprovement 401 $18,517 ($1,585) ($20,102) Downtown Parking Maintenance 405 30,813 28,226 (2,587) TIF Dish'ict #2 407 (2,243) (2,243) Sheffield Redevelopment 410 (368,773) (238,027) 130,746 Capital Improvement Government Building 411 (28,057) 31,259 59,316 Capital Improvement Parks 412 535,726 831,694 295,968 Capital Improvement Projects 415 (137,552) (685,775) (548,223) Infraslructure Replacement 430 756,166 674,591 (81,575) Capital Equipment Replacement 431 3,291,485 3,435,336 143,851 Capital Equipment Fire 439 700,379 700,379 Totals $4,096,082 $4,773,855 $677,773 City of Columbia Heights, Minnesota Management Report Sheffield Redevelonment (410) A summary of activity for this fund is as follows: Capital Project Funds Financial sources: Transfer from Parking Ramp Fred Transfer from Gcnaral Fend Transfer from Conmauaity Development Fund (CDBG Fends) Transfer from Tax Increment Bonds (~aeffield) Received from HRA: Tax levy Value of property donated Intergovernmental Sale of property Rental of property Miscellaneous Total financial sources Financial uses: Interfund loan interest Project costs (nat of real estate valued at $119,600) Total financial uses Net increase (decrease) in fund balance Fund balance- Janumy 1, 1993 Fend balance (deficit) - December 31, 2000 Prior Years 2000 Total $300,000 $- $300,000 18,295 18,295 50,293 50,293 81,647 53,638 135,285 437,743 93,618 531,361 12~000 120,000 69,715 69,715 395,486 6,000 401,486 44,634 44,634 12,492 156 12,648 . 1,530,305 153,412 1,683,717 173,878 22,666 196,544 1,725,200 1,725,200 1,899,078 22,666 11921,744 ~ $130,74__6 (238,027) .I$238,027) 2000 expenditures consisted of interest on interfund loans. City of Columbia Heights, Minnesota Management Report Capital Project Funds Cash flow for this fund has been provided through interfund loans from the Sewer Infrastructure Fund and the Liquor Fund totaling $758,303 at December 31, 2000. The interfund loans are scheduled to be repaid from the following sources: Proceeds of the HRA annual tax levy ofapproxtmately $71,000, 1994-2003 Revenues from the sale of certain properties Budgeted tax increment revenues of approxtmately $25,000 annually, 1998 -2009 Total Received Budgeted Through Revenues 12/31/00 Balance $639,000 $531,361 $107,639 320,000 558,001 (238,001) 300~00 135r638 164,362 $1,259,000 $1,225,000 $34,000 The City began receiving of tax increment collections in 1997 from the Sheffield Tax Increment District. The cash balance of this fund was $478,175 at December 31, 2000. The resolution establishing the interfund loan dedicated the HRA levy to loan repayment. However, since then TIF collections have exceeded projected mounts. We recommend the City re-evaluate the loan repayment sources to determine the need for transfers from the HRA Fund. City of Columbia Heights, Minnesota Management Report Capital Project Funds Caoital Imorovement Projects (415) A summary of the activity of this fund is as follows: Financial sources: Special assessments Intergovernmental - MSA Contributions from other funds Bond proceeds Other Total financial sources Financial uses: Transfer to Debt Service Fund Project expenditures Total financial uses Increase (decrease) in fund balance Fund balance (deficit) - January 1, as previously stated Prior period adjuslmentJrestatements Fund balance (deficit) - January 1, as restated Fund balance (deficit) - December 31 1998 1999 2000 $543,108 $399,300 $448,199 103,002 684,083 655,428 953,347 853,120 38,773 97,029 34,111 1,368,966 2,004,877 1,435,657 436,957 254,029 1,930,824 1,148,915 1,729,851 1,930,824 1,585,872 1,983,880 (561,858) 419,005 (548,223) 7,397 (556,557) (137,552) (2,096) 5,301 (556,557) (137,552) ($556,557) ($137,552) ($685,775) The projects accounted for in this fund are financed by the following sources: · Capital Equipment Replacement Fund · Water Capital Construction Fund · Sewer Capital Construction Fund · General Fund · Special assessments 32 City of Columbia Heights, Minnesota Management Report Capital Project Funds The financing provided by other City funds is basically a cash transfer fxom those funds. The icing provided by special assessments is not an immediate repaymere. Special assessments are extended out over a period of up to fifteen years. The Capital Improvement Projects Fund is therefore required to finance the special assessment receivables until they are collected. The mount of special assessments receivable at December 31, 2000 was $724,838. This policy of financing special assessments had created a fund deficit of $685,000 at December 31, 2000. A summary of the active projects in this fund is as follows: '9901 9902 42,414 '9921 70 O~Ol 224,771 ~02 1,327,782 *0003 40 *0004 C005 1,569 *~ 335 0007 11,595 25,936 1,398 41,678 S - S103,976 ($30,236) 76,188 1,034,313 462 298391 (I,055,32~) (18,547) (4,6y7) $160r372 ~ ~SlrlTsr45°~ x//x ... 4r637 Tottd ~ $11153T837 ~~$~,~8~72,731 $268r(:69 S0 S131r722 City of Columbia Heights, Minnesota Management Report Capital Project Funds The City' s finance department currently does not receive project budgets or project financing allocations until a project is closed out. We recommend the City council approve project budgets at the time the projects are approve& We also recommend the City's public works department coordinate with the finance department to facilitate management of improvement projects. Capital Equioment Replacement Fund (4311 This fund was established in 1990 by transfers from the General Fund and the Liquor Fund. A summary of financial activity of this fund is as follows: Prior Years 2000 Total Financial sources: Transfer from General Fund $2,206,499 $50,000 $2,256,499 Transfer from Liquor Fund 1,880,000 90,000 1,970,000 Transfer from Insurance Fund 10,587 10,587 Transfer from Contributed Projects Fund 6,500 6,500 Transfer from State Aid Maintenance Fund 4,100 4,100 Investment income 1,565,918 296,126 1,862,044 Other 44,656 1 44,657 Total $5,718,260 $436,127 6,154,387 Financial uses: Capital outlay $2,426,775 $292,276 2,719,051 Fund balance - December 3 I, 2000 $3,435,336 City of Columbia Heights, Minnesota Management Report Capital Project Funds The City has prepared long term projections for this fund as a part of the annual budget process. Additionally, the City has established Capital Equipment Replacement Accounts for water, sewer and central garage. We understand the City's current replacement funding method is based on historical cost, which is generally significantly lower than replacement cost. We recommend the City consider changing its funding method to be based on replacement cost. 35 City of Columbia Heights, Minnesota Management Report ENTERPRISE FUNDS Water Fund Operating Account A graph of the water operations is presented below: Enterprise Funds $1,400,000 -- ~[ $1,400,000 $1,300,000 - $1,300,000 ' 2 $1,200,000 $900,000 ~ ~ $900,000 $800,000 4 ~ $800,000 Water Utility Fund Revenue And Expenses ir"n Oth;r Op~raimg Expenses ! r---n water Purchases ! -'*- Operating R~yenue The City of Columbia Heights purchases its water supply from the City of Minneapolis. 36 City of Columbia Heights, Minnesota Management Report Enterprise Funds Water Fund Capital Construction Account The purpose of this account is to cover the construction and/or repairs to the City' s water distribution system. During 2000, the activity of this fund included the following: Item Amount Water meter project $143,976 9904 - Water system analysis 790 Sewer Fund ODeratiuE Account A graph of sewer operations is presented below. $1,300,000 r $1,300,000 $1,200,000 $700,000 s5oo,ooo $3oo,ooo $2o0,000 $1oo,000 So Sewer Utility Fuad Revenue and Expenses ~ ~ Other Operating -~-- Operatmg Revenue As shown above, the Sewer Fund incurred minor losses in 1996, 1997 and 1998. Rates were increased in April, 1999. City of Columbia Heights, Minnesota Management Report Refuse Fund A graph of refuse operations is presented below: Enterprise Funds $1,600,000 T $1,500,000 + $1,400,000 + $800,000 + $700,O00 ] $600,O00 - $500,000 + $300,000 i $200,000 ¢ $100,000 ~ $0: i996 $4o0,o00 $1oo,o0o $o Refuse Utility ['-c-- Operating Revenue The refuse operations have reflected positive net incomes for the past several years. Such "retained profits" have allowed the City to build its retained earnings to $1,003,000 at December 31, 2000 and a cash balance of $709,000 at December 31, 2000. City of Columbia Heights, Minnesota Management Report Municipal Liquor Fund An analysis of 2000 activity is as follows: Enterprise Funds Operating revenues Cost of goods sold Gross margin Other operating expenses Net income from operations Top Vah Top Valu 1I Heights Liquor Total Amount Percen__t Amount Percent Amount Percent Amount Percent $3,039,808 100.00% $2,031,940 100.00% $1,353,273 100.00% $6,425,021 100.00% ~f4051354 79.13% 1,605,43______~179.01% 1,040,790 76.91% 5r051,575 78.62% 634,454 20.87% 426,509 20.99°/0 312,483 23.09°/0 1,373,446 21.38% 481,824 15.85°/o 320t760 15.79°/0 184,094 13.60~/0 986,678 15.36% $152,630 5.02% $105,749 5.20% $128,389 9.49°/0 $386,768 6.02% Income from operations as a percent of total sales for the past twelve years are scheduled below: Year Net Income From Operations % of Top Top Heights Total Valu Valu II Liquor Total Sales 1989 ............. Siteinformation- $228,857 6.2% 1990 ....... -Not Ava~able 261,509 6.2% 1991 $297,378 $ $97,341 394,719 8.2% 1992 246,739 100,907 347,646 7.2% 1993 148,150 (62,608) 103,476 189,018 3.6% 1994 146,350 5,902 101,483 253,735 4.6% 1995 141,235 37,749 115,595 294,579 5.2% 1996 124,471 80,885 150,649 356,005 5.9% 1997 68,002 92,250 151,023 311,275 5.1% 1998 151,974 123,436 181,752 457,162 7.2% 1999 146,576 130,763 226,116 503,455 7.5% 2000 152,630 105,749 128,389 386,768 6.0% As shown above, liquor operations have been an important revenue source for the City. City of Columbia Heights, Minnesota Management Report Enterprise Funds Comparison With Other Municipal Liquor Stores The Office of the State Auditor (OSA) annually publishes "An Analysis of Minnesota Municipal Liquor Store Operations. ' The most recent report available is for 1998. The following analysis compares Columbia Heights' liquor operations with those reported in the OSA report. There are seventeen metro area cities that operate off-sale only operations. The City of Colttmbia Heights ranks fourth in sales among metro area cities behind Richfield, Edina and Eden Prairie. It should be noted that the following comparisons are strictly a comparison of amounts reported. There are a number of factors that affect operating results that are not included in this comparison. These factors include the mix of product sold and philosophy regarding sales techniques such as high volume/lower margin. 4O City of Columbia Heights, Minnesota Management Report Enterprise Funds Gross Mar~,in Analysis The gross margin of the liquor operations has averaged 21% over the past five years. Gross margin measures the sales less the direct cost of products sold. A comparison to state averages for Minnesota municipal off-sale operations is as follows: Sales Cost Gross Margin State of Sales Amount Percent Average(i) 1996 $6,011,907 $4,774,908 $1,236,999 20.6% 23.1% 1997 6,135,166 4,878,712 1,256,454 20.5% 22.7% 1998 6,367,689 5,009,923 1,357,766 21.3% 23.2% 1999 6,669,376 5,238,023 1,431,353 21.5% Not Available 2000 6,425,021 5,051,575 1,373,446 21.4% Not Available (x)Source: Minnesota Office of the State Auditor - Meu'opolitan Area Off-Sale Operations ODeratin~ Expenses Operating expenses for the past seven years have been as follows: Year Amount Parcent of Sales City State Avg. 1994 $788,424 14.3% 16.0% 1995 830,817 14.6°/o 16.8% 1996 880,994 14.7% 16.3% 1997 945, 179 15.4% 16.5% 1998 900,604 14.1% 16.1% 1999 927,898 13.9°/o N/A 2000 986,678 15.4% N/A 41 City of Columbia Heights, Minnesota Management Report Enterprise Funds The City of Columbia Heights compares favorably with State avenges for operating expenses. Net Income Net income for the past seven years is as follows: Year Amount Percent of Sales State State City Average City Average 1994 $253,735 $208,199 4.6% 7.2% 1995 294,579 214,942 5.2% 6.8% 1996 356,005 257,715 5.9% 7.5% 1997 311,275 245,176 5.1% 6.9% 1998 457,162 288,945 7.2% 7.5% 1999 503,455 Not Available 7.5% Not Available 2000 386,768 Not Available 6.0% Not Available City of Columbia Heights, Minnesota Management Report Internal Service Funds INTERNAL SERVICE FUNDS Internal Service Funds are used to account for the fmancing on a cost rehnbursement basis of goods or services provided by one depamnent to another department within the City. During 2000, the City maintained the following Intemal Service Funds: Fund Retained Earnings December 31, 1999 2000 Central Garage $281,195 $261,865 Energy Management (28, 190) 101,209 Data Processing 117,084 293,380 Insurance 73 1,301 789,591 Compensated Absences 72,887 119,049 Total $1,174,277 $1,565,094 Comnensated Absences Fund This fund accounts for monies that have been designated by Council for compensated absences payable. A summary of this fund's balance sheet at December 31, 2000 is as follows: Cash and cash equivalents Interest receivable Compensated absences payable $587,115 5,993 (474,059) Retained earnings $119,049 43 City of Columbia Heights, Minnesota Management Report Federal Single Audit and State Legal Compliance Audit FEDERAL SINGLE AUDIT AND STATE LEGAL COMPLIANCE AUDIT We performed a federal single audit covering federal programs and a State Legal Compliance Audit of the City (including the EDA) and have issued our reports thereon. These reports include findings on EDA programs and can be located in the City's 2000 Comprehensive Annual Financial Report. 2 City of Columbia Heights, Minnesota Management Report Certificate of Achievement CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING The City submits the Comprehensive Annual Financial Report to the Government Finance Officers Association of the United States and Canada (GFOA) for a review. The program is a review of all facets of financial reporting for disclosure, clarity and consistency with national reporting standards. The City received the award for each year since 1990. We commend the City for this achievement. City of Columbia Heights, Minnesota Management Report Intemal Control Matters INTERNAL CONTROL MATTERS During our audit for the year ended December 31, 1999, we reviewed the internal control processes at the following locations: Recreation events centered out of Murzyn Hall · Parkview Villa · Liquor stores Discussions with finance staff during the 2000 audit indicate that not all internal control issues were addressed. City of Columbia Heights, Minnesota Management Report Govemmental Accounting Standards Update GOVERNMENTAL ACCOUNTING STANDARDS UPDATE GASB 34 - The Reporting Model In June, 1999, GASB issued Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments. The statement is the most comprehensive governmental accotmting role ever developed. The new standard will significantly change the way state and local govemments report their financial activity to the public. In general, the new standards make government financial reporting more like the private sector. To traderstand the impact of the new statement, it is helpful to highlight the current differences between private sector and government financial reporting: · Governmental reporting focuses on groupings of various funds that segregate resources for specific activities. In the private sector, even the most complex business is presented as a single reporting entity; · The private sector's financial reporting focuses on earnings and changes in total business resources, including long-term assets and liabilities. This contrasts to government's more short-term focus on current resources available for appropriation and spending; and, · The budget functions more as a fmancial plan in the private sector; whereas in government the budget is more important in demonstrating compliance by comparing actual financial results to the budget. 47 City of Columbia Heights, Minnesota Management Report Govemrnental Accounting Standards Update The most significant chanl~es Although the new GASB requh-ements are numerous, the major changes include: · Reporting on the major individual funds as opposed to the aggregation of fund groups; · Comparison ofactual fmancial results to both the original and amended budgets; · Requiring infrastructure reporting and additional "government-wide" financial statements on a totally different basis of accounting. This means the "checkbook" basis of accounting at the fund level would remain alongside the new and different entity-wide statements, which would include long-term assets and liabilities. Major points of contention during the comment phase of the GASB project were this "dual reporting" requirement and the reporting of infrastructure. (Although GASB states the revision will help financial statement readers have a "clearer picture of the costs of government activities," the potential for confusion with dual reporting is obvious.); and, · Requiring a narrative analysis ofthe government's fmancial activities. Three phases of implementation dates The implementation dates are effective in three phases based on a govermnent's annual revenues in the first fiscal year ending after June 15, 1999, as follows: Phase 1. Governments with total annual revenues (exclud'mg extraordinary items) of $100 million or more should apply this statement for periods beginning after June 15, 2001. City of Columbia Heights, Minnesota Management Report Govemmental Accounting Standards Update , Phase 2. Governments with total annual revenues of at least $10 million, but less than $100 million, should apply this statement for periods beginning after June 15, 2002. · Phase 3. Governments with less than $10 million in revenues should apply this statement for periods beginning after June 15, 2003. The City of Columbia Heights is a Phase 2 City and will be required to implement GASB 34 for the year ended December 31, 2003. 49 COLUMBIA HEIGHTS ECONOMIC DEVELOPMENT AUTHORITY MANAGEMENT REPORT December 31, 2000 Tautges Redpath, Ltd. Certified Public Accountants and Consultants To the Board of Commissioners Columbia Heights Economic Development Authority Columbia Heights, Minnesota 55421 In conjunction with our audh of the City' s financial statemems, we have prepared this report to assist the EDA board in analyzing the financial activity of the EDA. Economic Develonment Authori~ The EDA was established in January 1996. The EDA is a separate legal entity from the City, however, because the Mayor and City Councilmembers comprise the majority of the EDA's governing board, the EDA is reported in the City's financial statements using the blended method. Additionally, the EDA assumed oversight responsibility for the lIRA. The EDA and HRA facial statements are included as Special Revenue Funds on pages 105 to 115 of the City's CAFR. 4810 White Bear Parkway, White Bear Lake, Minnesota 55110. USA Telephone:651 4267000 Fax:651 4265004 HLB Tautges Redpath, Ltd is a member of B international A world-wide organization of accounting firms and business ed' isers. Columbia Heights Economic Development Authority Management Report The transition of the funds of the HRA to the EDA is illustrated below: lIRA EDA .I Anoka County CDBG Parkview Villa North Parkview Villa Soutit Anoka County CDBG Villa North Parkview Villa South Closed to City TIF Debt Service Fund Multi-Use Redevelopment Plan EDA Administration Columbia Heights Economic Development Authority Management Report Condensed balance sheets for the HRA and EDA for 2000 and 1999 are as follows: Reserved fund balances generally indicate that these funds are either externally restricted as to their use, or are not available for current expenditure. Unreserved fired balances include amounts that may be designated internally by the EDA. Columbia Heights Economic Development Authority Management Report Housin~ and Redevelopmerit Authority A comparison of the financial activity of the HRA fund for 1998, 1999 and 2000 is as follows: 1998 1999 2000 Taxes $71,936 $79,512 $95,643 Intergovernmental ~evenue 11,896 51,896 12,903 Fees/program revenue 24,545 16,354 21,251 Investment income 7,265 7,823 41,167 Other 348 Total revenues 115,990 155,585 170t964 Expenditures: Supplies 203 498 Olher services and charges 6,104 462 Loans and grants 25t000 Total expenditures 25,000 61307 960 Revenues over expenditures 90~990 149,278 170101B Other financing sources (uses): Operating tramix from EDA Anoka County CDBG Operating nnsfer to Sheffield Redevelopment Operating trans~r to Community Development Total other financing sources (uses) Net increase in fund balance Fund balance - January I Ftmd balance - D~cember 31 306,428 (72,192) (80,239) (93,618) (11,00o) (11,000) (83~192~ 215~189 (93,618) 7,798 364,467 76,386 301109 37,907 402,374 $37,90__7 $402,37__4 $478,7611 The HRA fund accounts for the property tax levy for Sheffield Redevelopment and Business Revolving Loan Fund (BRLF). As shown above, this fund has a ftmd balance of $478,760. A portion of the fund balance ($306,428) relates to a loan to ACA.A.P. In prior years, the City received monies directly firore CDBG and provided a loan to ACAAP for the purchase of property. The $306,428 is the money that was repaid. The City is not aware of any restrictions on these remaining balances. Columbia Heights Economic Development Authority Management Report A history of the fund balance of the HRA is as follows: Year Amount (Decrease) 1994 $268,307 $268,307 1995 53,521 (214,786) 1996 (15,447) (68,968) 1997 30,109 45,556 1998 37,907 7,798 1999 402,374 364,467 2000 478,760 76,386 In 1999, non-CDBG monies of $306,000 were transferred to this fund from the Anoka County CDBG Fund. This fund also accounts for revolving loans. A summary of the loan activity for 2000 is as follows: Balance Principal Balance 2000 Payor 12/31/99 Payments 12/31/00 Interest Charlraw/Uecker $23,061 $1,968 $21,093 $1,108 Nielson, K, 21,284 1,805 19,479 1,023 Jonak (lndust Steel) 9,012 2,800 6,212 392 Barnick OVleU'o Assembling) 16,585 2,113 14,472 813 Independent Products 7,626 7,626 249 F.C. Celtic, LLC 16,557 4,941 11,616 729 Totah $94,125 $21,253 $72,872 $4,314 Columbia Heights Economic Development Authority Management Report Anoka County CDBG Fund (202) Financial activity of this fund for 1999 and 2000 is as follows: Federal grant Loan repayment (ACCAP) Expenditures: Personal services Supplies Other services and charges Loans and grants Capital outlay Total expenditures Revenues over(unde0expenditures Other financing sources (uses): Operating transfer from Community Development Operating transfer to General Fund Operating transfer to HRA Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance - January I Fund balance - December 31 1999 $300,286 15,000 315,286 10,069 204 90,259 6,600 198,848 305,980 9,306 17,245 (3,828) (306,428) (293,011) (283,705) 306,242 $22,537 2000 $126,952 126,952 21,616 1,400 138,303 161,319 (34,367) (4,259) (4,259) (38,626) 22,537 ($16,089) 6 Columbia Heights Economic Development Authority Management Report This fund accounts for the operation of the CDBG grant programs. The revenue for 2000 was for the following projects: Project Amount 855 $13,767 755 113,185 Total $126,952 At December 31, 2000, available CDBG balances are as follows: Project Project Available Expiration Number Year Balance Date 855 1998 $101,332 12/31/99 930 1999 82,558 12/31/00 955 1999 54,400 12/31/00 928 1999 5,100 12/31/00 929 1999 104,000 12/31/00 28 2000 6,000 12/31/01 30 2000 150,165 12/31/01 55 2000 92,846 12/31/01 Toml $596,401 7 Columbia Heights Economic Development Authority Management Report Parkview Vffia North (PVVN} (203} The financial activity of this fund for 1999 and 2000 is as follows: 1999 2000 Fedemigrant: Operating subsidy $51,027 $40,176 Capital grant 263,059 RenB 240,405 252,744 InvesUnent income 4,699 19,815 Other 43,028 3,966 Totalrevenues 339,159 579,760 Expenditures: Personal services 5,053 20,470 Supplies 13,535 9,740 Other services and charges: Management services 95,434 103,322 Utilities 63,882 76,267 Repair and maintenance 35,460 35,395 PILOT 18,259 17,786 Insurance 13,306 15,167 All other 15,264 13,988 Capital outlay 1,867 268,005 Total expenditures 262,060 560, 140 Revenues over expenditures Other financing sources (uses): Operating transfers (out) Net increase in fund balance Fund balance - January 1 77,099 (7,656) 69,443 204,923 $274,366 Fund balance - December 31 19,620 (8,518) 11,102 274,366 $285,468 As shown above the fund balance increased by $11,102 in 2000. Columbia Heights Economic Development Authority Management Report EDA Administration (204) This fund was established in 1996 to account for the financial activity associated with business development and community redevelopment projects in the City. A summary of the financial activity of this fund for 1999 and 2000 is as follows: 1999 2000 Revenues: Taxes $109,527 $120,224 Fees/program revenues 1,469 35 MHFA loan purchase 31,047 6,090 Reimbursement 19, 141 Total revenues 142,043 145,490 Expenditures: Other: Personal services 20, 189 35,811 Supplies 268 341 Other services and charges 34,734 72,083 Loans and grants 33,470 4,760 Capital outlay 3,207 Total expenditures 91,868 112,995 Revenues over expenditures Other icing sources (uses): Operating transfers (out) Net increase in fund balance Fund balance - January 1 Fund balance - December 31 50,175 32,495 (5,740) (6,389) 44,435 26,106 61,927 106,362 $106,362 $132,468 Expenditures for 2000 include professional fees relating to TIF studies and legal fees relating to the Real Estate Equities Development Project. Columbia Heights Economic Development Authority Management Report Section 8 (205) This fund accounts for the Section 8 Housing Certificate and Voucher programs. A summary of the 1999 and 2000 financial activity is as follows: 1999 2000 Intergovernmental revenue: HUD $245,822 $151,930 Port-ins 409,765 213,409 Investment income 449 703 Administrative fees 42,273 29, 174 Total revenues 698,309 395,216 Expenditures: Other: Personal services Supplies Other services and charges Housing assistance payments Capital outlay Total expenditures Revenues over (under) expenditures Operating tnnsfers (out) Net increase (decrease) in fund balance Fund balance - January 1 Fund balance (deficit) - December 31 $34,344 50,686 57,022 298 363 13,553 21,748 600,109 435,104 447 665,093 514,237 33,216 (119,021) (18,054) (10,648) 15,162 (129,669) 19,182 34,344 ($95,325) The City has a potential reimbursement of prior costs. The City must submit the appropriate documentation to Metro HRA, Minneapolis HRA and Bloomington HRA. These reimbursements will not eliminate the fund deficit. We recommend the City determine a funding source for this deficit. Columbia Heights Economic Development Authority Management Report Section 8 Portability Last year' s management letter identified several accounting issues that needed to be addressed. They were as follows: 1. Reconciliation of 1998 and prior, 2. Tracking the change in status of participants (i,e., port-ins absorbed by the City), and 3. Reconciliation of the recorded receivable which may result in a partial write-off. During 2000, the City hired a company to address the above issues. Columbia Heights Economic Development Authority Management Report Parkview Vilh South (213} The financial activity of this fund for 1999 and 2000 is as follows: 1999 2000 ReveHBes; Ren~ $174,898 $194,417 Invesmaentincome 10,292 59,923 Other 23,771 1,454 Totalrevenues 208,961 255,794 Expenditures: Personal services 319 1,574 Supplies 5,132 3,570 Other services and charges: Management services 47,743 51,570 Utilities 37,396 46,056 Repair and maintenance 8, 515 13,884 PILOT 14,249 13,838 Insurance 6,653 7,583 All other 13,055 7,879 Capital outlay 933 Total expenditures 133,995 145,954 Revenues over expenditures Other financing sources (uses): Operating transfers (out) Net increase in fund balance Fund balance - January 1 74,966 (3,828) 71,138 530,719 $601,857 Fund balance - December 31 109,840 (4,259) 105,581 601,857 $707~38 Columbia Heights Economic Development Authority Management Report Rental Housing This fund was established in 1996 to account for rental properties. Currently, the properties consist of one four-plex. A sHinmary of the 1999 and 2000 activity is as follows: 1999 2000 Revenues: Ren~ $17,202 $17,613 Inveslmentlncome 213 Other 11,627 10,506 Totalrevenues 29,042 28,119 Expenditures: Other: Personal services 2,454 303 Supplies 495 564 Other services and charges: Management services 1,380 1,380 Utilities 3,389 4,052 Repair and maintenance 6,235 6,212 PILOT 1,460 1,431 Insurance 435 670 ALl other 4,878 586 Capital outlay 843 Total expenditures 21,569 15, 198 Revenues over expenditures Fund balance - January 1 Fund balance - December 3 1 7~73 12,921 2,327 9,800 $9,800 $22,721 13 Columbia Heights Economic Development Authority Management Report FEDERAL SINGLE AUDIT AND STATE LEGAL COMPLIANCE AUDIT We performed a federal single audit covering federal programs and State Legal Compliance Audit of the City (including the EDA) and have issued our reports thereon. These reports include findings on EDA programs and are reproduced as Attachment A to this report. All findings regarding EDA programs must be addressed in 2000. PARKVIEW VILLA INTERNAL CONTROL REVIEW The 1999 audit identified internal control matters regarding the following: 1. NSF checks 2. Billing and collection of rents 3. Security deposits 4. Laundry facilities 5. Hair salon 6. Listing of assets The EDA is planning on implementing new software (HAB) by approximately June 1, 2001. This software has capabilities that will address items #2, #3 and #6. April 30, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 14 SECTION IH - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2000 - 1: ClAP Program, CFDA/,14,852 Criteria: The Davis-Bacon Act requires that all laborers who work on construction contracts in excess of $2,000 be paid not less than the prevailing wage rates. Condition: During 2000 the City entered into one contract that required compliance with the provision of the Davis-Bacon Act. The City was unable to provide information to verify compliance with Davis-Bacon. Questioned Cost: Not determined. Recommendation: The City should develop internal control procedures to ensure that all construction projects that are covered by the Davis-Bacon Act use prevailing wage rates and that this information is maintained by the City. Corrective Action Plan: The EDA entered into a contract with Millar Elevator Service to modernize 2 elevators at Parkview Villa North on September 29, 1999. The total mount of the contract was $271,488 with $75,128 being spent on labor for the project. If necessary, the EDA will meet with the Department of Housing and Urban Development to reconstruct the Davis-Bacon Act prevailing wage documentation. In addition, the EDA will develop internal control and filing procedures for all future construction projects covered by the Davis-Bacon Act requirements. 2000 - 2: CDBG Pro~zram, CFDA #14.218, nassed-throulzh Anoka County Criteria: Certain documentation needs to be maintained in the City's files to substantiate proper procedures have been followed when disbursing federal funds. Condition: One of the five files tested was missing the loan repayment agreement. Questioned Cost: Not determined. Recommendation: The City should develop intemal control procedures to ensure that all information collected by the City when disbursing federal funds is maintained. Corrective Action Plan: The City has located the loan repayment agreement and will maintain a copy in the recipient file. In the future, the City will ensure that appropriate information is maintained on file. COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY OF COLUMBIA HEIGHTS STATE OF MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2000 Prepared By: Finance Department CITY OF COLUMBIA HEIGHTS, MINNESOTA TABLE OF CONTENTS I. INTRODUCTORY SECTION Principal City Officials Organizational Chart Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting H. FINANCIAL SECTION Independent Auditofs Report General Puroose Financial Statements Combined Balance Sheet - All Fund Types and Account Groups Combined Statement of Revenues, Expenditures and Changes in Fund Balance - All Governmental Fund Types and Expendable Trust Fund Combined Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General and Special Revenue Fund Types Combined Statement of Revenues, Expenses and Changes in Retained Earnings - Proprietary Fund Types Combined Statement of Cash Flows - Proprietary Fund Types Notes to Financial Statements Combining, Individual Fund and Account Groun Financial Statements General Fund: Balance Sheet Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Schedule of Revenues - Budget and Actual Schedule of Expenditures - Budget and Actual Reference Statement 1 Statement 2 Statement 3 Statement 4 Statement 5 Statement 6 Statement 7 Statement 8 Statement 9 Page Number 3 5 7 17 21 26 30 32 34 35 37 69 70 72 73 CITY OF COLUMBIA HEIGHTS, MINNESOTA TABLE OF CONTENTS Special Revenue Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: Municipal State Aid Street Fund Cable Television Fund Police/Fire Contingency Fund D.A.R.E. Program Library Fund Statement of Revenues, Expenditures and Changes in Fund Balance: Community Development COPS MORE 96 Juvenile Justice Grant Local Law Enforcement Block Grant COPS Grant Overtime COPS School Partnership Grant Recreation Contributed Projects ConWibuted Projects Special Projects Parking Ramp Confiscated Property Housing Mortgage MIF Medtronics C.H.A.S.E Housing and Redevelopmeat Authority (Component Unit): Statement of Revenues, Expenditures and Changes in Fund Balance Economic Development Authority (Component Unit): Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance Statement of Revenues, Expenditures and Changes in Fund Balance: Anoka County CDBG Parkview Villa North EDA Administration Section 8 Housing Parkview Villa South Rental Housing Reference Statement 10 Statement 11 Statement 12 Statement 13 Statement 14 Statement 15 Statement 16 Statement 17 Statement 18 Statement 19 Statement 20 Statement 21 Statement 22 Statement 23 Statement 24 Statement 25 Statement 26 Statearent 27 Statement 28 Statement 29 Statement 30 Statement 31 Statement 32 Statement 33 Statement 34 Statement 35 Statement 36 Statement 37 Statement 38 Statement 39 Page Number 78 82 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 108 I10 111 112 113 114 115 CITY OF COLUMBIA HEIGHTS, MINNESOTA TABLE OF CONTENTS Debt Service Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance Capital Project Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance Enterprise Funds: Combining Balance Sheet Combining Statement of Revenues, Expenses and Changes in Retained Earnings Combining Statement of Cash Flows Water Utility Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Sewer Utility Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Refuse Utility Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Storm Sewer Utility Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Liquor Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Internal Service Funds: Combining Balance Sheet Combining Statement of Revenues, Expenses and Changes in Retained Earnings Combining Statement of Cash Flows Reference Statement 40 Statement 41 Statement 42 Statement 43 Statement 44 Statement 45 Statement 46 Statement 47 Statement 48 Statement 49 Statement 50 Statement 51 Statement 52 Statement 53 Statement 54 Statement 55 Statement 56 Statement 57 Statement 58 Statement 59 Statement 60 Statement 61 Statement 62 Statement 63 Statement 64 Page Number 118 119 122 124 128 130 132 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 150 151 152 CITY OF COLUMBIA HEIGHTS, MINNESOTA TABLE OF CONTENTS Central Garage Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Energy Management Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Data Processing Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Insurance Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Compensated Absences Fund: Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Cash Flows Trust and Agency Funds: Fiduciary Funds: Combining Balance Sheet Expendable Trust Fund: Statement of Revenues, Expenditures and Changes in Fund Balance Fiduciary Funds: Combining Statement of Changes in Assets and Liabilities - All Agency Funds General Fixed Assets Account Group: Comparative Schedule of General Fixed Assets - By Source Schedule of Changes in General Fixed Assets - By Function and Activity Schedule of General Fixed Assets - By Function and Activity General Long-Term Debt Account Group: Schedule of General Long-Term Debt Schedule of Debt Service Requirements to Maturity Reference Statement 65 Statement 66 Statement 67 Statement 68 Statement 69 Statement 70 Statement 71 Statement 72 Statement 73 Statement 74 Statement 75 Statement 76 Statement 77 Statement 78 Statement 79 Statement 80 Statement 81 Statement 82 Statement 83 Statement 84 Statement 85 Statement 86 Statement 87 Page Number 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 170 171 172 174 175 176 178 179 Supplementary Financial Information Combining Schedule of Bonds Payable Exhibit 1 182 CITY OF COLUMBIA HEIGHTS, MINNESOTA TABLE OF CONTENTS IH. STATISTICAL SECTION Assessed Value, Tax Capacity, and Estimated Actual Value of all Taxable Property Tax Rates City Tax Levy Tax Levies and Tax Collecfmns Special Assessment Levies and Collections General Governmental Revenues By Source General Governmental Expenditures By Function Principal City Officials Miscellaneous Statistics Principal Taxpayers Computation of Legal Debt Margin Computation of Direct and Overlapping Debt Property Value, Construction and Bank Deposits Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita Ratio of Annanl Debt Service Expenditures For General Obligation Bonded Debt to Total General Governmental Expenditures Schedule of Revenue Bond Coverage Reference Table 1 Table 2 Table 3 Table 4 Table 5 Table 6 Table 7 Table 8 Table 9 Table 10 Table I 1 Table 12 Table 13 Table 14 Table 15 Table 16 Page Number 186 187 188 189 190 191 192 193 194 196 197 198 199 200 201 202 CITY OF COLUMBIA HEIGHTS, MINNESOTA TABLE OF CONTENTS IV. SINGLE AUDIT AND OTHER REQUIRED REPORTS SECTION Independent Auditor's Report on Compliance with Minnesota Legal Compliance Audit Guide for Local Governments Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditors Report on Compliance with Reqmr'ements Applicable to each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 Schedule of Findings and Questioned Costs Schedule of Expenditures of Federal Awards Independent Auditors Report on Supplementary Information - Financial Data Schedule Financial Data Schedule Reference Page Number 205 209 213 219 229 231 233 INTRODUCTORY SECTION CITY OF COLUMBIA HEIGHTS, MINNESOTA PRiNCIPAL CITY OFFICIALS December 31, 2000 Donald G. Jolly Marlaine Szurek Julienne Wyekoff John A. Hunter CITY COUNCIL Gary L. Peterson, Mayor CITY MANAGER Walter Fehst FINANCE DEPARTMENT William J. Elrite, Finance Director Roxane M. Smith, Assistant Finance Director Councilmember Councilmember Councilmember Councilmember CITY OF COLUMBIA HEIGHTS ORGANIZATIONAL CHART Mayor: Gary L. Peterson Councilmembers: Donald G. Jolly Marlaine Szurek Julienne Wyckoff John Hunter City Manager: Walter Fehst POLICE (Administered by Mayor) Police Chief: Thomas Johnson Secretary 11 Clerk-Typist 11 Police Captain Sergeants (3) Corporals (1) Patrol Officers (19) Community Service Officers (7) Support Services Supervisor Secretary II-A (2) FIRE Fire Chief: Charles Thompson Secretary II Assistant Fire Chief Firefighters (6) Volunteer Firefighters (25) LIBRARY Library Director: M. Rebecca Loader Adult Services Specialist Children's Librarian Clerk-Typist lI (2) Library Supervisor (6 PT) Page (9 PT) Choreperson (PT) PUBLIC WORKS Public Works Director/City Engineer: KevD1 Hansen Secretary II-A Assistant CiiS' Engineer Engineering Technician IV Engineering Technician llI Engineering Technician lI (2) Public Works Superintendent ~oreman (3) . Maintenance IIl (1) Maintenance [I (6) Maititenance I ( 11 ) Foreman-Vehicle Maintenance Maintenance HI-Mechanic Maintenance III-Bodyman/Paintar Aclmin. ASsistant-Public Works / ADMINISTRATION Assistant to the City Manager Administrative Secretary Deputy City Clerk/Council Secretary* Special Projects Coordinator Assessing Accounting Clerk II Clerk Typist II-Adrainistration (PT) Commissions & Boards: Charter EDA Police & Fire Civil Service Telecommunieations Planning & Zoning Human Services Park & Recreation Library RECREATION Recreation Director: Keith Windsehil Clerk-Typist II Senior Citizen Coordinator Recreation Program Coordinator Head Custodian Custodian II (5 PT) Custodian 1 (1 PT) FINANCE Finance Director/City Clerk/Treasurer: William Elrite Secretary II (PT) Assistant Finance Director Accounting Coordinator Payroll Clerk Utilities Accounting Clerk II Utilities Accounting Clerk l Accounting Clerk II Accounting Clerk I1 (PT) Switchboard Operator/Receptionist Meter Reader (I PT) Liquor Operations Manager Assistant Liquor Operations Manager (4) Liquor Store Supervisor (1) Retail Clerk (21 PT) IS Director IS Technician COMMUNITY DEVELOPMENT Community Development Director: Kenneth Anderson Community Development Secretary Community Development Assistant Building Official Planner Assistant Building Inspector Secretary It-Permits/License (PT) Occupancy Specialist FSS Coordinator (PT) Section 8 Director (PT) *Also serves in the capacity of Deputy City Clerk under the City Manager. 5 April 20, 2001 To the Citizens of the City of Columbia Heights, Mayor, Councilmembers, and City Manager The Comprehensive Annual Financial Report of the City of Columbia Heights for the fiscal year ended December 31, 2000 is hereby submitted. The responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the City. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included. The Comprehensive Annual Financial Report is presented in four sections: Introductory, Financial, Statistical, and Other Required Reports. The Introductory Section includes this transmittal letter, the City's organizational chart, a list of principal officials, and a reproduction of the Certificate of Achievement for the prior year. The Financial Section includes the general purpose financial statements, the combining and individual fund and account group statements and schedules, as well as the auditor's report on the financial statements and schedules. The Statistical Section includes selected financial and demographic information, generally presented on a multi-year basis. The City is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of 1984 and the United States Office of Management and Budget Circular A-133 and a Minnesota Legal Compliance Audit. Information related to this single audit and compliance audit, including the Schedule of Expenditures of Federal Awards, is included in the Single Audit and Other Required Reports Section. This report includes all fimds and account groups of the City. The City provides a full range of services to its citizens. These services include, but are not limited to, police and fire protection; sanitation services; the construction and maintenance of highways, streets, and infrastructure; library; recreational facilities; cultural events; and general administrative services. The Housing and Redevelopment Authority (HRA) and the Economic Development Authority (EDA) are included in the reporting entity as component units of the City of Columbia Heights due to the fact that the governing boards are substantively the same and the City is in a relationship of financial benefit or burden with the authorities. 7 ECONOMIC CONDITION AND OUTLOOK The City of Columbia Heights, which is a suburb located north of the City of Minneapolis in Anoka County in east-central Minnesota, was originally incorporated as a village in 1898. In 1921, pursuant to the adoption of a home rule City Charter by the qualified voters of the City, a council-manager form of government, was instituted. The City covers an area of 3.52 square miles and has a population of 18,520. As an older, fully developed suburb of the City of Minneapolis, the management and the residents of the City of Columbia Heights are faced with the problems of an aging infrastructure and increased crime statistics. The City Council and City Management are taking a proactive approach in dealing with these concerns. In May, 1997, the City Council established a Scatter Site Redevelopment District which is used to purchase identified substandard housing throughout the City as they are placed on the market. Zone 4 of the Street Rehabilitation Program, including water main and storm sewer improvements, was completed during 2000. The second phase of Storm Water Management Improvements continued during 2000. The Police Department continued to apply for, and receive, federal and state grants to assist in their community policing efforts. Medtronic Corporation' s expansion has resulted in continuing additional job opportunities in the City. The City is actively promoting the expansion and creation of new businesses in the City by providing loans to qualified businesses through the HRA Business Revolving Loan Fund. MAJOR INITIATIVES For the Year The Public Works Department has several major initiatives during 2000. The benefits of the certification of the City's Municipal State Aid system continued in 2000. This allows for the City to utilize a portion of the annual allotment, up to $200,000, for the Street Rehabilitation Program. Zone 4 of the Street Rehabilitation Program including major water main and storm sewer improvements along Monroe Avenue was completed. The second phase of the Storm Water Management Improvements continued with the acquisition of two residential properties in flood prone areas. The planning and design phase for the Central Avenue Street, Utility and Streetscape Improvement Project was completed during 2000. The Utility Department undertook a major cleaning and televising program to analyze problem areas within the sanitary sewer system in preparation for Zone 5 street work. The Police Department' s Community Policing Program has continued to be an important part of their mission during 2000. This is accomplished through neighborhood picnics, rental property owners meetings, the McGruff House program, the graffiti cleanup program and sector community policing. The Police Department' s relationships with key components of the community continue to expand. Working with the local school district, the local business community, and local pastors increase support and involvement with Values First and continued use of programs such as DARE and Project Safety Net have assisted in this venture. The new $92,000 federal School Based Partnership grant allows the Police Department to track assaults in the high school and provide proactive ways to resolve and prevent them from occuning in the future. The Community Development Department has continued with the initiatives that were started in 1998. These include updating the Comprehensive Plan, rewriting the Zoning Ordinance, and undertaking a Master Redevelopmerit Plan for the City of Columbia Heights. For the Future The Public Works Department will continue with the Central Avenue Street, Utility and Streetscape Improvement Project in 2001 and 2002. This project will provide a 4.1 million dollar investment along Central Avenue from 37m to 43~a, including the core downtown area. In addition, Zone 5 Street Rehabilitation is scheduled to start in 2001. This project will include water main and storm sewer improvements as well as the street rehabilitation. Comprehensive Plan Update The City of Columbia Heights approved its Comprehensive Plan in June of 2000. This document sets forth goals and policies used by City officials to guide decision-making. It covers many aspects of City government including: land use, housing, public facilities, transportation, parks, sidewalks and trails, population and employment, and community image. The plan is currently awaiting official approval of the Metropolitan Council. In addition to the Comprehensive Plan, City staff and the Planning Commission have been rewriting the Zoning Ordinance and expect that it will be completed during the spring of 2001. The City completed a Master Redevelopment Plan for the downtown of Columbia Heights. In August of 2000, the City Council adopted the "Town Square Concept" plan. The intent of the "Town Square Concept" is to create a new mixed-use district on 40m Avenue west of Central Avenue. This plan combines new centralized civic uses, new public open space, commercial development and a new downtown multi-family residential development into a revitalized center. 10 Financial Information Management of the City of Columbia Heights is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse and to ensure that adequate accotmting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The nitemal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: 1) the cost of a control should not exceed the benefits likely to be derived; and 2) the valuation of costs and benefits requires estimates and judgments by management. In addition, the government maintains extensive budgetary controls. The objective of these controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City Council. Activities of the general fund and certain special revenue funds are included in the annual appropriated budget. The level of budgetary control, which is the level at which expenditures cannot legally exceed the appropriated amount, is at the fund level. As demonstrated by the statements and schedules included in the financial section of this report, the City continues to meet its responsibility for sound financial management. General Government Functions Revenues for City general government functions (General, Special Revenue, Debt Service and Capital Project Funds) during 2000 totaled $15,192,607, which is an increase of 17%/~om 1999. Property taxes received for the City produced 32% of general revenues in 2000 compared to 34% in 1999. The amount of revenues from various sources and their changes from last year are shown below: Amount of Increase % of (Decrease) Revenue Source Amount Total from 1999 Taxes $ 4,809,958 32% $ 396,278 Special Assessments 448, 199 3% 48,899 Licenses and Permits 268,014 2% ( 133,144) Intergovernmental 6,094,806 40% 811,939 Charges for Services 1,102,249 7% 72,350 Fines and Forfeitures 90,218 1% (9,943) Investment Income 1,19 I, 174 8 % 987,033 Other Revenue 1,187,989 7% 1~6,68Q Total Revenues $15,192,607 100% $ 2,190,092 The increase in taxes is due primarily to increased T1F revenues of $257,000. The other notable increases are Current Ad Valorera of $60,500 and Delinquent Ad Valorera of $36,700. 11 The decrease in licenses and permits revenue is due to a decrease in building permit revenue. This decrease is due to the completion of remodel or additions to ISD #13, Crestview, and Rainbow Foods in 1999. The increase in intergovernmental revenue is due to the receipt of funds from the PERA Fire Consolidation Account of $700,379. The increase in investment income is due to an increase in the fair value of the City's investments at 12/31/2000. This increase relates primarily to the government securities for which the principal rema'ms intact. It is the City's policy to hold government securities until maturity. Therefore, unless the City liquidates the investments prior to maturity, it is expected that the increase in fair value will continue in future periods until held investments fully mature. The expenditures for City general government functions (General, Special Revenue, Debt Service, and Capital Projects Funds) during 2000 totaled $14,038,385 which is an increase of 9% from 1999. The total expenditures for major City functions and their changes from last year are shown below: Amount of Increase % of (Decrease) Expenditures Amount Total from 1999 General Government $1,530,423 11% $ (18,174) Public Safety 2,950,642 21% 112,159 Public Works 919,728 7% (103,645) Sanitation 117,806 1% 12,386 Parks and Recreation 1,291,513 9% 75,485 Library 520, 158 4% 32,866 Other&Contingencies 2,159,576 15% 102,687 CapitalOutlay 3,314,816 24% 1,140,779 Debt Service 1,233,723 8% (37,271) Total Expenditures $14,038,385 100% $1,317,272 The increase in capital outlay is due primarily to expenditures in the Capital Projects Funds for projects in 2000. The largest project being Zone 4, the Street Rehabilitation Program. General Fund Balance The fund balance of the General Fund decreased by $214,547 or 4.3%. The total fund balance of $4,801,418 indicates a strong financial position. It should be pointed out, however, that this represents working capital for general operations, which is used extensively during the first seven months of the year until current taxes and state aids are received. 12 Enterprise Operations The City's enterprise operations are comprised of water, sewer, refuse, storm sewer utilities and municipal liquor operations. Total sales from the City's off-sale liquor locations mounted to $6,425,021 in 2000. This resulted in a total net operating income of $386,768. During the year, the City Council designated funds from the water, sewer, storm sewer and liquor funds for capital improvements. Enterprise Information Water, sewer and storm sewer utilities experienced operating income increases during 2000. The refuse utility experienced an operating loss during the year. The water utility fund experienced an operating income of $164,592 for 2000. The sewer utility fund experienced an operating income of $230,050 for 2000. The refuse utility fund experienced an operating loss of $7,003 for 2000. The storm sewer utility fund experienced an operating income of $85,230 for 2000. Internal Service Funds The City maintains five Intemal Service Funds - the Central Garage Fund, the Energy Management Fund, the Data Processing Fund, the Insurance Fund and the Compensated Absences Fund. The Central Garage Fund is a self-sustaining fund providing service to other departments within the City and for which user fees are paid by the using department. The Energy Management Fund was established to account for energy maintenance and improvements to City buildings under a seven-year energy savings contract with Honeywell, Inc. The Data Processing Fund was established to account for management information system costs throughout the City. The Insurance Fund was established at a time when the City did not carry commercial liability insurance to pay for any claims arising during that time period. The fund is currently maintained to account for certain costs of the City' s risk management services and to build a reserve for catastrophe losses. The Compensated Absences Fund was established to account for terminal leave benefits for governmental funds. This fund was established in 1996 and the related liability was removed from the general long-term debt group to this fund for accounting purposes. 13 Trust and Agency Funds The Trust Fund is used to account for assets held by the City in a trustee capacity. The City has an expendable trust fund for flex benefits. Agency Funds are used to account for assets held by the City in an agency capacity for individuals, private organizations, other governments, or other funds. The City has Agency Funds for permit surcharge and escrow. Cash Management Cash temporarily idle during the year was invested in demand deposits, certificates of deposit, obligations of the U.S. Treasury, repurchase agreements, and commercial paper. The average yield on investments for the year was 9.5%, which includes both interest revenue of 6.7% and the change in fair value of those investments of 2.8%. The City's investment policy is to minimize credit and market risks while maintaining a competitive yield on its portfolio. Accordingly, deposits were either insured by federal depository insurance or collateralized. Debt Administration At December 31, 2000, the City had four debt issues outstanding. These issues included $3,479,721 of General Obligation Tax Increment Bonds, $860,000 of General Obligation Improvement Bonds and $1,935,000 of General Obligation Utility Revenue Bonds. Risk Management The City maintains commercial insurance coverage for liability, property, liquor liability, and workers' compensation. As previously stated, the City maintains an Internal Service Fund for insurance. The Insurance Fund maintains a reserved balance to provide funds for catastrophe losses. This fund charges individual departments for allocation of premiums and for claims incurred. There were no significant claims pending at year-end for the City. OTHER INFORMATION Independent Audit State Statutes require an annual audit by independent certified public accountants. The accounting firm ofHLB Tautges Redpath, Ltd. was selected by the City. In addition to meeting the requirements set forth in State Statutes, the audit was also designed to meet the requirements of the Federal Single Audit Act of 1984 and related OMB Circular A-133. The auditor's report on the general purpose financial statements and combining and individual fund and account group statements and schedules is included in the Financial Section of this report. 14 Awards The Government Finance Officers' Association (GFOA) of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Columbia Heights, Minnesota for its Comprehensive Annual Financial Report for the year ended December 31, 1999. The Certificate of Achievement is a prestigious national award that recognizes conformance with the highest standards for preparation of state and local govermnent financial reports. In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized Comprehensive Annual Financial Report whose contents conform to program standards. The CAFR must satisfy both generally accepted accotmfing principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current report continues to conform to the Certificate of Achievement program requirements, and we are submitting it to the GFOA. Acknowled~-nents The preparation of the Comprehensive Annual Financial Report on a timely basis was made possible by the dedicated service of the entire staffof the Finance Department. Each member of the department has our sincere appreciation for the contributions made in the preparation of this report. In closing, without the leadership and support of the City Manager and City Council, preparation of this report would not have been possible. Sincerely, William J. Elrite Finance Director Roxane M. Smith Assistant Finance Director 15 Certificate of Achievement for Excellence in Financial Reporting Presented to City of Columbia Heights, Minnesota For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 1999 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government F~nance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. 17 II. FINANCIAL SECTION 19 INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council City of Columbia Heights, Minnesota We have audited the accompanying general purpose financial statements of the City of Columbia Heights, Minnesota, as of and for the year ended December 31, 2000 as listed in the table of contents. These general purpose financial statements are the responsibility of the City of Columbia Heights, Minnesota's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are flee of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose fmancial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the facial position of the City of Columbia Heights, Minnesota, as of December 31, 2000, and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with accounting principles generally accepted in the United States of America. in accordance with Government Auditing Standards, we have also issued a report dated March 23, 2000 on our consideration of the City of Columbia Heights, Mirmesota's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. Our audit was performed for the purpose of forming an opinion on the general purpose fmancial statements of the City of Columbia Heights, Minnesota taken as a whole. The 21 accompanying schedule of expenditures of federal awards as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non~ Profit Organizations, along with the combining, individual fund, account group financial statements, supporting schedules and statistical information listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of Columbia Heights, Minnesota. Such information, except for that portion marked "unaudited," on which we express no opinion, has been subjected to the audiling procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated in all material respects, in relation to the general purpose financial statements taken as a whole. March 23, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 23 GENERAL PURPOSE FINANCIAL STATEMENTS These general purpose financial statements are part of the Comprehensive Annual Financial Report, presenting only aggregate data by fund type and account group, together with notes to the financial statements, and constitutes "fair presentation in conformity with generally accepted accounting principles." It is felt that these general purpose financial statemems will be a benefit to users requiting less detailed information about our City's finances. 25 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINED BALANCE SHEET- ALL FUND TYPES AND ACCOUNT GROUPS December 31, 2000 With Comparative Totals For December 31, 1999 Assets Cash and investments Receivables: Accounts Special assessments Taxes Interest Loans Due from other governmental units Due from other funds Prepayments Inventory, at cost Real estate held for resale Fixed assets, net of accumulated depreciation Other debits: Amount available in debt service funds Amount to be provided for retire- ment of general long-term debt Total assets Governmental Fund Types Special Debt General Revenue Service $4,783,656 $4,024,490 $2,396,130 13,104 54,532 111,672 4,924 77,963 44,441 38,641 14,793 72,872 29,267 117,598 113,050 854,379 70,417 6,858 60,618 276,961 Capital Project $4,352,372 724,838 56,103 2,501 700,379 1,100,297 44,600 $5,102,048 $5,505,015 $2,559,303 $6,981,090 The accompanying notes are an integral part of these financial statements. 26 Statement 1 Page 1 of 2 Proprietary Fund Types Internal Enterprise Service Fiduciary Fund Type Trust and Agency $5,374,255 $1,897,362 $41,630 908,097 6,277 60,404 20,651 297 247,350 859,908 15,865 91,740 663,151 47,974 6,701,511 298,447 $14,830,541 $2,362,451 $41,927 Account Groups General General Long~ Fixed Assets Term Debt $ $ Totals (Memorandum Only) 2000 1999 $22,869,895 $21,275,613 22,201,901 1,546,331 1,546,331 455,457 5,186,888 5,186,888 6,858,023 $22,201,901 $6,733,219 $66,317,495 $62,458,905 982,010 914,637 724,838 689,376 194,559 271,748 235,330 223,301 75,373 97,084 1,094,594 810,444 2,998,051 2,414,212 175,081 68,426 711,125 720,911 321,561 174,543 29,201,859 27,485,130 The accompanying notes are an integral part of these f'mancial statements. 27 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINED BALANCE SHEET- ALL FUND TYPES AND ACCOUNT GROUPS December 31, 2000 With Comparative Totals For December 3 l, 1999 Liabilities, Equity and Other Credits Liabilities: Accounts payable Claims payable Accmed salaries and withholdings payable Contracts payable - retained percentage Capital lease payable Due to other governmental units Due to other funds Deferred revenue Aecmed interest payable Accreted interest payable Deposits Insurance and taxes in escrow Bonds payable Compensated absences payable Other liabilities Total liabilities Equity and other credits: Contributed capital Investment in general fixed assets Retained earnings: Reserved: Reserved for insurance Reserved for capital improvements Unreserved Fund balance (deficit): Reserved: Reserved for prepayments Reserved for real estate held for resale Reserved for program expenditures Unreserved: Designated for subsequent years' expenditures Designated for working capital Designated for maintenance Designated for debt service Designated for capital improvements Designated for interest rate subsidy Undesignated Total equity and other credits Total liabilities, equity and other credits GenerM $107,113 40,942 Governmental Fund Types Special Debt Revenue Service Capital Project $142,463 $83,035 $64,662 7,120 1,613 1,806 58,806 84,583 89~963 25,284 641,929 924,796 1,330,202 67,692 348,056 5,141 721,475 300 59,392 149 , 1,290,685 1,012,972 60,618 276,961 604,483 300,630 6,858 6,597 867,856 3,610,049 222,963 707,438 1,615,696 5,000 2,207,235 44,600 69,932 140,052 1,060,327 25,000 1,037,862 1,449,011 (69,365) 3,598,996 4,801,418 4,214,330 1,546,331 4,773,855 $5,102,048 $5,505,015 $2,559,303 $6,981,090 The accompanying notes are an integral part of these financial statements. 28 Statement 1 Page 2 of 2 Proprietary Fund Types Internal Enterprise Service Fiduciary Fund Type Trust and Agency Account Groups General General Long- Fixed Assets Term Debt Totals (Memorandum Only) 2000 1999 $315,933 94,712 131,341 112,184 101,124 31,763 3,744 1,935,000 2,725,80l $47,683 61,495 25,271 474,059 608,508 $9,611 $ $ 579 4,350 3,411 17,951 0 2,393,498 4,339,721 6,733,219 $770,500 61,495 169,851 191,760 312,593 2,998,051 1,142,364 31,763 2,393,498 72,786 149 6,274,721 474,059 3,411 14,897,001 $717,984 200,000 158,850 172,099 58,907 228,582 2,414,212 1,064,111 56,092 2,073,759 35,691 200 7,174,721 452,381 7,065 14,814,654 1,050,443 188,849 22,201,901 1,239,292 22,201,901 1,304,521 20,975,683 3,868,083 7,186,214 789,591 38,845 736,658 789,591 3,906,928 7,922,872 731,301 4,324,111 6,324,903 12,104,740 $14,830,541 1,753,943 $2,362,451 23,976 23,976 22,201,901 0 $41,927 $22,201,901 $6,733,219 67,476 321,561 604,483 944,385 3,833,012 707,438 1,615,696 1,200,379 25,000 6,040,480 51,420,494 $66,317,495 10,187 174,543 627,725 946,526 4,095,335 601,857 890,986 500,000 6,136,573 47,644,251 $62,458,905 The accompanying notes are an integral part of these financial statements. 29 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINED STATEMENT OF REVENUES, EXPENDITCRES AND CHANGES IN FUND BALANCE - ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Revenues: Taxes Special assessments Licenses and permits 268,014 Intergovernmental 3,557,690 Charges for services 399,556 Fines and forfeitures 90,218 InvesUnent income: Interest and dividends 240,612 Change in fair value 101,671 Other revenues 19,472 Total revenues 7,415,087 Expenditures: Current: General goverrtment Public safety Public works Parks and recreation Library Other Contingencies Capital outlay Debt service Total expenditures Revenues over expenditures Other financing sources (uses): Proceeds from bonds Operating transfers in Operating transfers (out) Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance - January 1 Fund balance - December 31 Governmental Fund Types Special General Revenue $2,737,854 $716,111 1,346,385 702,693 214,277 88,400 173,798 3,241,664 1,530,423 2,950,642 919,728 117,806 1,188,015 272,227 6,978,841 436,246 103,498 520,158 2,159,576 414,763 3,197,995 43,669 445,315 (1,096,108) (650,793) (214,547) 5,015,965 $4,801,418 441,308 (310,722) 130,586 174,255 4,040,075 $4,214,330 The accompanying notes are an integral pan of these financial statements. 3O Statement 2 Governmental Fund Types Debt Capital Service Project $1,355,993 $ 448,199 300,352 890,379 80,095 303,920 33,844 128,355 994,719 1,770,284 2,765,572 Fiduciary Fund Type Expendable Trust $ - 32,896 1,608 679 35,183 Totals (Memorandum Only) 2000 $4,809,958 448,199 268,014 6,094,806 1,135,145 90,218 1999 $4,413,680 399,300 401,158 5,282,867 1,063,197 100,161 840,512 352,949 1,187,989 15,227,790 721,242 (516,690) 1,171,309 13,036,224 2,627,826 1,233,723 1,233,723 2,627,826 536,561 137,746 33,438 33,438 1,745 1,530,423 2,950,642 919,728 117,806 1,291,513 520,158 2,193,014 3,314,816 1,233,723 14,071,823 1,155,967 1,548,597 2,838,483 1,023,373 105,420 1,216,028 487,292 2,084,066 4,681 2,174,037 1,270,994 12,752,971 283,253 1,242,509 794,056 2,923,188 (1,042,118) (254,029) (2,702,977) 200,391 540,027 0 220,211 736,952 677,773 1,745 1,376,178 809,379 4,096,082 22,231 13,983,732 $1,546,331 $4,773,855 $23,976 $15,359,910 853,120 3,430,710 (3,151,742) 1,132,088 1,415,341 12,568,391 $13,983,732 The accompanying notes are an integral part of these financial statements. 31 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE - BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUND TYPES For The Year Ended December 31, 2000 Revenues: Taxes Licenses and permits Intergovemrnental Charges for services Fines and forfeits Investment income: Interest and dividends Change in fair value Other revenues Total revenues Expenditures: Current: General government Public safety Public works Sanitation Parks and recreation Library Other Contingencies Total current expenditures Capital outlay Total expenditures Revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers (out) Total other financing sources (uses) Net increase (decrease) m fund balance Fund balance - January i Fund balance - December 3 l Budget $2,676,416 224,600 3,575,460 399,033 130,000 200,000 11,820 7,217,329 1,633,566 3,221,809 1,183,834 130,864 1,304,996 1,000 7,476,069 111,806 7,587,875 (370,546) 431,565 (1,079,572) (648,007) ($1,018,553) General Aemal $2,737,854 268,014 3,557,690 399,556 90,218 240,612 101,671 19,472 7,415,087 1,530,423 2,950,642 919,728 117,806 1,188,015 6,706,614 272,227 6,978,841 436,246 445,315 (l,096,108) (650,793) (214,547) 5,015,965 $4,801,418 Over (Under) Budget $61,438 43,414 (17,770) 523 (39,782) 40,612 101,671 7,652 197,758 (103,143) (271,167) (264,106) (13,058) (116,981) (1,ooo) (769,455) 160,421 (609,034) 806,792 13,750 (16,536) (2,786) $804,006 The accompanying notes are an integral part of these financial statements. 32 Statement 3 Special Revenue Over (Under) Budget Actual Budget $500,244 $500,244 $ 1,175,000 336,049 (838,951) 126,335 142,052 15,717 Totals (Memorandum Only) 2000 Budget Actual Over (Under) Budget $3,176,660 $3,238,098 $61,438 224,600 268,014 43,414 4,750,460 3,893,739 (856,721) 525,368 541,608 16,240 130,000 90,218 (39,782) 322,417 136,238 33,978 8,524,310 48,000 81,805 33,805 248,000 34,567 34,567 15,700 14,506 (1,194) 27,520 1,865,279 1,109,223 (756,056) 9,082,608 74,417 136,238 6,458 (558,298) 557,318 523,164 (34,154) 374,853 504,108 129,255 932,17l 1,027,272 95,101 1,218,963 116,074 (1,102,889) 2,151,134 1,143,346 (1,007,788) 1,633,566 1,530,423 (103,143) 3,221,809 2,950,642 (271,167) 1,183,834 919,728 (264,106) 130,864 117,806 (13,058) 1,304,996 1,188,015 (116,981) 557,318 523,164 (34,154) 374,853 504,108 129,255 1,000 (1,000) 8,408,240 7,733,886 (674,354) 1,330,769 388,301 (942,468) 9,739,009 8,122,187 (1,616,822) (285,855) (34,123) 251,732 (656,401) 402,123 1,058,524 6,000 (160,763) (154,763) 451,315 1,256,871) (805,556) 6,000 437,565 (160,763) (1,240,335) (154,763) 0 (802,770) $251,732 ($440,618) (188,886) ($1,459,171) (403,433) 1,132,553 6,148,518 $943,667 $5,745,085 13,750 (16,536) (2,786) $1,055,738 accompanying notes are an integral part of these financial statements. 33 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS PROPRIETARY FUND TYPES For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Operating revenues: Charges for services Charges for sales Total operating revenues Operating expenses: Costs of sales, services, and goods sold Operating expense Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Intergovernmental Miscellaneous revenues Interest expense Interest and fiscal charges Miscellaneous expenses Total nonoperating revenues (expenses) Net income (loss) before operating transfers Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers Net income (loss) Credit for depreciation on contributed assets Net increase in retained earnings Retained earnings - January 1 Retained earnings - December 31 Internal Enterprise Service Funds Funds Statement 4 Totals (Memorandum Only) 2000 1999 $2,673,941 $637,744 $3,311,685 $3,453,502 7,784,825 58,797 7,843,622 8,008,000 10,458,766 696,541 11,I55,307 11,461,502 8,383,106 810,730 9,193,836 9,575,098 964,161 48,275 1,012,436 989,462 251,862 49,240 301,102 368,973 9,599,129 908,245 10,507,374 10,933,533 859,637 (211,704) 647,933 527,969 360,999 111,810 138,199 47,246 144,713 41,923 10,507 (1,042) 168,521 (43,183) (71,608) (36,622) 577,604 1,437,241 472,809 465,502 185,445 (302,092) 144,713 63,837 52,430 72,364 (1,042) (6,003) (71,608) (77,600) (36,622) (12,869) 746,125 203,139 1,394,058 731,108 973,395 473,000 1,446,395 3,463,715 (1,627,606) (39,000) (1,666,606) (3,742,683) (654,211) 434,000 (220,211) (278,968) 783,030 390,817 1,173,847 452,140 65,229 65,229 65,229 848,259 390,817 1,239,076 517,369 10,206,038 1,174,277 11,380,315 10,862,946 $11,054,297 $1,565,094 $12,619,391 $11,380,315 The accompanying notes are an integral part of these financial statements. 34 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINED STATEMENT OF CASH FLOWS PROPRIETARY FUND TYPES For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Miscellaneous expenses Net cash flows from operafng activities Cash flows from noncapital financing activities: Operating transfers in Operating transfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Proceeds ~'om sale of bonds Interest expense Interest and fiscal charges Net cash flows from capital and related financing activities Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase in cash and cash equivalents Cash and cash equivalents - January I Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous revenues Miscellaneous expenses Depreciation expense Changes in assets and liabilities: (Increase) decrease accounts receivable (Increase) decrease due from other governmental units (Increase) decrease due from other funds (Increase) decrease prepayrnents (Increase) decrease inventory, at cost Increase (decrease) accounts payable Increase (decrease) in claims payable Increase (decrease) accrued salaries and withholdings payable Increase (decrease) in contracts payable - retained percentage Increase (decrease) due to other governmental units Increase (decrease) due to other funds Increase (decrease) capital lease payable Increase (decrease) accrued interest payable Total adjustments Net cash flows from operating activities Internal Enterprise Service Funds Funds Statement 5 Totals (Memorandum Only) 2000 1999 $10,738,840 $694,906 $11~33,746 $11,813,727 (8,376,475) (786,369) (9,162,844) (9,292,271) (986,424) (258,422) (1,244,846) (1,190,414) 186,636 7,886 194,522 136,202 (36,622) (36,622) (12,869) 1,525,955 (341,999) 1,183,956 1,454,375 973,395 473,000 1,446,395 3,463,715 (1,627,606) (39,000) (1,666,606) (3,742,683) (654,21I) 434,000 (220,211) (278,968) (711,989) (79,623) (791,612) (2,247,783) 1,961,646 (1,042) (1,042) (6,003) (95,641) (95,641) (48,450) (807,630) (80,665) (888,295) (340,590) 363,157 110,985 474,142 434,811 138,199 47,246 185,445 (302,092) 501,356 158,231 659,587 132,719 565,470 169,567 735,037 967,536 4,808,785 1,727,795 6,536,580 5,569,044 $5,374,255 $1,897,362 $7,271,617 $6,536,580 $859,637 ($211,704) $647,933 $527,969 186,636 10,507 197,143 136,202 (36,622) (36,622) (12,869) 251,862 49,240 301,102 368,973 (54,599) (4,256) (58,855) (51,319) 61,919 61,919 25,205 272,754 272,754 378,339 (15,865) (33,50I) (49,366) 74,030 (3,846) 13,631 9,785 3,485 (106,657) 7,719 (98,938) 175,065 (138,505) (138,505) (1,315) 24,073 22,758 (53,333) 13,923 13,923 117,418 (2,996) (2,996) (18,735) 101,124 101,124 (101,568) (58,907) (58,907) (113,915) (296) (296) (572) 666,318 (130,295) 536,023 926,406 $1,525,955 ($341,999) $1,183,956 $1,454,375 The accompanying notes are an integral part of these financial statements. 35 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Columbia Heights war incorporated in 1898. The City is governed by a Council composed of an elected mayor and four councilmembers. The Council exemises legislative authority and determines all matters of policy. The Manager, who is appointed by the Council, is responsible for the proper adminish-'ation of all affairs relating to the City. The financial ~aorting policies of the City conform to generally accepted accounting principles. The following is a summary of the significant policies. A. FINANCIAL REPORTING ENTITY The component units discussed below are included in the City's reporting entity becanse of the significance of their operational or financial mlatiouships with the City. The City of Columbia Heights har two component units - the Honsing and Redevelopment Authority (HRA) and the Economic Development Authority CEDA). The HRA and the EDA are considesed component units because the governing boards are substantively the same ar that of the City and becanse the City is in a relationship of financial benefit or burden with each of the entities. The financial position and results of operntions of the HRA and the EDA component units are presented using the blended method. Blended component units, although legally separate entities, are, in substance, part of the City's operations and as such are reported ar Special Revenue Funds. The component units include Govemmentul Funds using the modified accrnal baris of accounting. Separate financial statements for the I-IRA and EDA are not prepared. B. BASIS OF PRESENTATION - FUND ACCOUNTING The accounts of the City of Columbia Heights are organiT, d on the baris of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are conWolied. The various funds and account groups are grouped in fins report into seven generic fund types, three broad ftmd categories, and two account groups. A description of the fund types and account groups used by the City follows. 37 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 GOVERNMENTAL FLrND TYPES General Fund - The General Fund is the general operating fund of the City. R is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Fands are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditures for specified purposes. Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of all general long-term debt principal, interest, and related costs. Canital Project Funds - Capitol Project Funds are used to account for financial resources to be used for the acquisition or construction of major facilities, other than those financed by Proprietary Funds. PROPRIETARY FUND TYPES Enterprise Funds - Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Internal Service Funds - Internal Service Funds are used to account for the costs of providing goods or services to other departments or agencies of the City. Charges to other City departments are made to support these activities. FIDUCIARY FUNDS Agency Funds - Agency Funds are used to account for assets held by the City as an agent for individuals, private organizations, other governmental units, or other funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Trust Funds - Trust Funds are used to account for assets held by the City in a trustee capacity. ACCOUNT GROUPS General Fixed Assets Account Group - This account group is used to account for all of the fixed assets of the Governmental Fund Types. General Lone-Term Debt Account Group - This account group is used to account for all of the City's long-term obligations, other than those liabilities of proprietary Fund Types. 38 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 C. BASIS OF ACCOUNTING Basis of accounting refers to the time at which revenues end expenditures are recognized in the accounts end reported in the financial statements, regardless of the measurement focus applied. All Governmental, Agency end Expendable Tn~st Funds ere reported on the modified accrual basis of accounting. Generally, only current assets end current liabililies ere included in these funds. Governmental end Expendable Trust Funds use the "financial flow" measurement focus. Consequently, their revenues ere recognized when they become measurable end available as net current assets. Available means collectible within the current period or soon enough thereaRer to be used to pay liabilities of the current period. Revenue sources susceptible to accrual include property taxes, intergovernmental revenue, end investment income. Expenditures are reco~tmiTed under the modified accrual basis of accounting when a liability is incurred, except for principal and interest on general long-term obligations which are rece~m~iz~d when due. Compensated absences ere considered expenditures when paid to employees. Proprietary Funds are accounted for using the "capital maintenance" measurement focus end are reported on the accmal basis of accounting. Revenues ere recognized when they ere earned and expenses are recorded at the time liabilities ere incurred. Governmental Accounting Standards Boerd (GASB) Statement #20, Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities that Use Proprietary Funds, provides proprietary aclivhies with a choice of authoritative guidance issued after November 30, 1989. The City of Columbia Heights has elected m follow GASB pronouncements exclusively after that date. D. BUDGETARY DATA The City Manager submits to the City Council a proposed operating budget for the fiscal yeer commencing on Jenuery 1 of the following year. At least one special Council meeting is conducted to obtain public comments as required by the State Troth in Taxation Law. The City Council annually adopts budgets prior to Jenoary 1 for the General end certain Special Revenue Funds. The budgets are prepared by fund, function, end activity. The budgets ere adopted on a basis consistent with generally accepted accounting principles end all appropriations lapse at the end of the budget yeer m the extent that they have not been expended. Total expenditures appropriated in the budget resolution may not legally exceed the estimated revenues available from various sources. Formal budgetary integration is employed as a management control device during the year. Budget revisions between functions or activhies may be made by the City Manager. Budget revisions at the fund level ere authorized by the City Council in accordance with the City Charter at the request of the City Menger. The legal level ofbudgetaW control is therefore at the fund level. The City does not use encumbrence accounting. 39 CITY OF COLUMBIA HEIGHTS, MlhrNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Amounts shown in the financial statements represent the original budgeted mounts and the following increases in appropriations: General Fund $64,836 The City did not budget for all Special Revenue Funds and, accordingly, the applicable cob~mns of the Combined Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual excludes amounts relating to the unbudgeted funds, A reconciliation of actual results for budgeted and unbudgeted Special Revenue Funds follows: Fund Balance Finm~cing Fund Balance December 31, Total Total Sources December 31, 1999 Revenues Expenditures (U~s) 2000 Special Revenue Ftmds: Budgeted funds $1,132,553 $1,109,223 $1,143,346 ($154,763) $943,667 Unbudgeted funds: Community Development (146,812) 30,152 267,356 410,254 26,238 Cops MORE 96 Grant 3,340 22, 162 36,422 11,284 364 Juvenile Justice Grant 1,232 12,301 13,461 1,097 1,169 Local Law Enforcement Block Grant (1,336) 26,335 20,640 2,398 6,757 Cops Overtime Grant (918) 8,636 9,475 1,757 Cops School Partnership Grant 34,679 34,679 RecreationConWibutedProjecls 44,721 43,528 41,139 47,110 Contributed Projects 21,103 29,896 2,774 (13,750) 34,475 Special Projects 154,572 77,465 49, 132 182,905 Parking Ramp 662,766 23,286 686,052 Confiscated Property 69 4,095 909 3,255 Housing Mortgage 472,346 14, 156 486,502 MIF Medtronics 241,449 18,404 259,853 CHASE 3,350 85,051 67,859 20,542 HousingandRedcvehipmentAuthofity 402,374 170,964 960 (93,618) 478,760 EDA: AnokaCotmtyCDBG 22,537 126,952 161,319 (4,259) (16,089) EDA: Pa~cview Villa North 274,366 579,760 560,140 (8,518) 285,468 EDA: Administration 106,362 145,490 112,995 (6,389) 132,468 EDA: Section 8 34,344 395,216 514,237 (10,648) (95,325) EDA: Parkview Villa South 601,857 255,794 145,954 (4,259) 707,438 EDA: RenlalHousing 9,800 28,119 15,198 22,721 Total Special Revenue Funds $4,040,075 $3,241,664 $3,197,995 $130,5815 $4,214,330 40 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 E. ASSETS, LIABILITIES, AND FUND EQUITY ACCOUNTS ASSETS Cash and InvasUnents - Cash balances from all funds of the City are combined and invested to the extent available in allowable investments. Investments are stated at fair value, based upon quoted market prices. Inveslment income is allocated to the individual funds on the basis of applicable cash balance participation by each fund using an average of monthly beginning cash and investment balances. Svecial Assessments Receivable - Special assessments represent the financing for public improvements paid for by benefiting property owners. These assessments are recorded as receivables upon certification of each project. The corresponding revenue from the delinquent (unremitted) and deferred (certified but not yet levied) special assessments receivable is deferred until the year it becomes available (collected within 60 days of year-end). Inventories - Inventories are valued at cost, wMch approximates market, using the first-in, first-out basis. Real Estate Held for Resale - Real estate is valued at the lower of cost or market. Fixed Assets: General Fixed Assets Account Group - All purchased fixed assets are valued at historical cost or estimated historical cost. The costs of properly, plant, and equipment are accounted for as current expenditures of the Governmental Fund Types in the year purchased. The City has elected not to record infrastructure fixed assets hi its account records. No ilepreciation has been provided on general fixed assets. Proprietary Fund Types - Fixed assets of the Proprietary Funds are stated at historical cost, estimated historical cost, or in the case of contributions, at fair market value at the time received. Depreciation has been provided using the straight-line method over the estimated userid lives of assets as follows: Buildings Machinery and equipment Improvements Dislribution system 40-50 years 3-20 years 5-20 years 50-100 years Depreciation on contributed assets charged to operations is closed to the contributed equity account. 41 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 LIABILITIES Long-term liabilities expected to be financed from Governmental Funds are accounted for in the General Long-Term Debt Account Group, not in the Governmental Funds. The liab'dity for the vested portion of accumulated vacation and sick leave for Governmental Funds is recorded in the Compensated Absences Internal Service Fund. Vested or accumulated vacation leave of proprietary Funds is recorded as an expense and liability of those funds as the benefits accrue to employees. No liability is recorded for nonvesting accumulating rights to receive sick pay benefits. However, a liability is recentmiTer for that portion of accumulafmg sick leave benefits that it is estimated will be taken as "terminal leave" prior to retirement. Contributed capital is recorded in Proprietary Funds that have received capital grants or contributions from developers, customers, or other ~mds. Fund balance accounts are subdivided: Reserved fund balance accounts indicate that portion of fund equity which has been legally segregated for specific purposes or is not apprepriable for expenditures. Unreserved designated fund balance accounts indicate that portion of fund equity that the City has set aside for planned future projects. Unreserved undesignated fund balance accounts indicate that portion of fund equity which is available for budgeting and expending in future periods. F. REVENUES AND EXPENDITURES REVENUES Property Taxes - Property tax levies are sat by the City Council and certified to Anoka County in December (levy/assessment date) for collection the foliowing year. In Minnesota, counties act as collection agents for all properly taxes. The County spreads the levies over all taxable property in the City. Such taxes become receivables ofthe City and attach an enforceable lien on taxable property within the City as nfJanuary 1. Property taxes are payable in equal installments by property owners to the County as fuHows: Personal Property Real Property - February 28 and June 30 - May 15 and October 15 42 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 The County remits the collections to the City and other taxing districts four times a year, on or before January 25, April 19, July 5, and December 4. Unpaid taxes at December 31 become delinquent and are classified in the financial statements as delinquent taxes receivable. Property taxes are recoLZni~ed as revenue to the extent collected in the current period. Portions paid by the State in the form of State paid tax credits are included in intergovernmental revenues. That portion of property taxes receivable but not available (not collected within 60 days of year- end) is recorded as deferred revenue and will be recogniT~d as revenue in the fiscal year that it becomes available. Intergovernmental Revenues - Intergovernmental revenues are reported using the guidelines of legal and contractual requirements of the individual programs. Other Revenues - Other revenues, such as licenses and permits, fees for services, fines and forfeits, and miscellaneous revenue, are recognized when received in cash because they generally are not measurable unffi received. Investment income is recogniTed as earned since it is measurable and available. EXPENDITURES Expenditure recognition for Governmental Fund Types includes only mounts represented by current liabilities. G. TOTAL COLUMNS ON COMBINED STATEMENTS Total column~ on the combined statements are captioned "Totals (Memorandum Only)" to indicate that they are presented only to facilitate financial analysis. Data in these cob~mn~ does not present cash flow or results of operations in conformity with generally accepted accounting principles nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of these data. H. COMPARATIVE DATA Comparative total data for the prior year has been presented in the accompanying financial statements to provide an understanding of changes in the City's financial position and operations. Comparative dam for each fund type has not been presented in the combined statements since their inclusion could make the statements unduly complex and difficult to read. I. STATEMENT OF CASH FLOWS For purposes of the Statement of Cash Flows, the City considers aH highly liquid debt inslmments with an original maturity of three months or less to be cash equivalents. All of the Proprietary Funds' equity in the City-wide cash and investment management pool is considered to be cash equivalents. 43 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 J. USE OF ESTIMATES The prepaxation of financial statements in accordance with generally accepted accounting principles (GAAP) requires management to make estimates that affect mounts reported in the financial statements during the reporting period. Actual results could differ fi'om such estimates. Note 2 DEPOSITS AND INVESTMENTS The City maintains a cash and investment pool that is available for use by all funds of the City. Each fund type's portion of this pool is displayed on the combined balance sheet as "Total Cash and Investments." An indication of the level of risk assumed by the City at year-end is categotized as follows for the City's cash and investments. DEPOSITS In accordance with Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council. Minnesota Statutes require that all deposits be protected by insurance, surety bond, or collateral. The market value of collateral pledged must equal 110% of the deposits not covered by insurance or bonds (140% in the case of mortgage-backed collateral). Authorized collateral includes the legal investments desctibed below, as well as certain first mortgage notes, and certain other state or local government obligations. Minnesota Statutes require that securities pledged as collateral be held in safekeeping by the City or in a financial institution other than that furnishing the collateral. Deposits include checking accounts, savings accounts, and certificates of deposit. At December 31, 2000, the market value of the City's deposits was $2,856,528 and the bank balance was $3,591,488. The entire bank balance was insused or collateralized by securities held by the Ci~s agent in the City's name. INVESTMENTS The City may also invest idle funds as authorized by Minnesota Statutes as follows: direct obligations or obligations guaranteed by the United States or its agencies, its instrumentalities, or organizations created by an act of congress, excluding mortgage-backed securities defined as high risk; shares of investment companies registered under the Federal Investment Company Act of 1940 and whose only investments are in securities desctibed above, general obligation tax-exempt securities, or repurchase or reverse repurchase agreements; general obligations of the State of Minnesota or any of its municipalities; bankers' acceptances of United States' banks eligible for purchase by the Federal Reserve System; commercial paper issued by United States' corporations or their Canadian subsidiaries, of the highest quality, and maturing in 270 days or less; repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve System with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York, or certain Minnesota securities brokar-deahrs; and future contracts sold under authority of Minnesota Statutes Section 471.56, Subdivision 5. 44 CITY OF COLUMBIA HEIGHTS, IVlIINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 As allowed by authorized investment laws, a potion of the City's investment portfolio is invested in collateralized mortgage obligations which are a form of "derivative" investments. Essentially, these investments can be described as having a variable rate with a guaranteed return of principal. The City invests in these investments for purposes of portfolio diversification. The City's investments are ca~gorized to give an indication of the level of custodial credit risk assumed at year-end. Category 1 includes investments that are insured or registered or for which the securities are held by the City or its agent in the City's name. Category 2 includes unln~ured and unregistered investments for which the securities are held by the counterparty's Irast department or agent in the City's name. Category 3 includes unlnsured and unregistered investments for which the securities are held by the counterparty or by its trust department or agent but not in the City's name. Investment balances at December 31, 2000 are as follows: U.S. Government Securities (including securities insured by the U.S. Government) Carrying Custodial Credit Risk Category Amount At 1 2 3 Fair Value $15,207,567 $ $ $15,207,567 Mutual funds / money markets 4,800,731 Total investments 20,008,298 Deposits 2,856,528 Cash on hand 5,070 Total cash and investments $22,869,896 Note 3 LEGAL COMPLIANCE/BUDGETS Total actual expenditures exceeded budgeted expenditures (appropriations) in the following funds for 2000: Special Revenue Funds: Police/Fire Contingency Budgeted Actual Over Expenditures Expenditures Budget $55,000 $114,364 $59,364 Expenditures in the Police/Fire Contingency Fund are over budget due to the payment of the Fixed Municipal Obligation to the PERA Police Consolidation Fund. The budget was not amended for this change. 45 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 4 INTERGOVERNMENTAL RECEIVABLES Intergovernmental receivables at December 31, 2000 presented as due from other governmental units are composed of the following: General Fund: Anoka County $24,302 City of Hilltop 4,288 City of Saint Anthony 339 City of Minneapolis 338 Total General Fund 29,267 Special Revenue Funds: Municipal State Aid - State of Minnesota Community Development - MeU'opolitan Council Juvenile Justice Grant - State of Minnesota COPS School Partnership Grant - Federal - Dept of Justice EDA (Component Unit): Parkview Vffia North - Federal - HUD Total Special Revenue Funds Capital Project Funds: Capital Equipment - Fire 16,343 30,000 1,222 34,679 35,354 117,598 700,379 Enterprise Funds: Sewer - Metropolitan Council Environmental Services Sewer - City of Hilltop LiquOr - State of Minnesota Total Enterprise Funds 241,038 5,002 1,310 247,350 Total Intergovernmental Receivables $1,094,594 46 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 INTERCEPTOR ACQUISITION CONTRACT RECEIVABLE As of January 1, 1996, the Metropolitan Council CMCES) assumed ownership of an existing interceptor pursuant to an agreement with the City of Itilltop regarding usage of interceptors owned and maintained by the City of Columbia Heights. The MCES acquired the interceptor at a costof$330,413.72. This amount is being amortized through current value paymants fi'om MCES over a 15-year period with interest at 4%. As of December 31, 2000, a balance of $241,038 remained to be collected over the next eleven years. These receivables are presented as Due From Other Governmental Units in the Sewer Utility Fund. Note 5 LOANS RECEIVABLE Loans receivable at December 31, 2000 consist of the foilowing: Sheffield Redevelopment $2,501 FIRA: Business Revolving Loans 32,301 Mortgage Loans 40,571 Total $75,373 The I-IRA loans relate primarily to personal residences of lower income individuals under a Community Development Program. 47 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 6 INTERFUND RECEIVABLES AND PAYABLES Individual fund Interfund receivables and payables at December 31, 2000 cons'rot of the following: Interfund Interfund Receivables Payables General Fund $113,050 $ Special Revenue Funds: Municipal State Aid 528,398 Comm~lnity Development 894 Parking Ramp 408,027 Housing Mortgage 446,352 Juvenile Justice Grant 253 COPS School Partnership Grant 34,679 EDA: Anoka Cotrely CDBG 14,854 EDA: Section8 62,851 Debt Service Funds: Tax Increment Bonds 70,417 855,268 MURP 69,528 Capital Projects Funds: Capital Improvement 502 TIF District #2 2,243 Sheffield Redevelopment 758,303 Capital Improvement Proj eels 569, 154 Infi'ustructure Replacement 528,398 Capital Equipment Replacement 571,899 Enterpdse Funds: Water Utility 101,605 Water Construction 101,124 Sewer Construction 589,303 Liquor 169,000 $2,998,051 $2,998,051 48 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 7 INTERFUND TRANSFERS purpose 49 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 8 FIXED ASSETS The following is a summary of changes in the General Fixed Assets Account Group during the fiscal year: Balance Balance January 1, December 31, 2000 Additions Retirements 2000 Land $3,591,229 $402,230 $362,730 $3,630,729 Buildings 8,191,556 408,155 8,599,711 Improvements other than buildings 2,598,587 527,034 3,125,621 Machinery and equipment 6,594,311 406,811 155,282 6,845,840 Total general fixed assets $20,975,683 $1,744,230 $518,012 $22,201,901 The following is a snmmary of proprietary Fund Type fixed assets at December 31, 2000: Utillt~ Uflil7 ~ Utility Licluor ~ Service P~pde~Pj 5O CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 9 OPERATING LEASES The City has leased promises for a liquor store (Top Valu) under a five-year lease agreement that originally expired in 1989. This lease has been renewed through December 31, 2004. This lease is considered for accounting purposes to be an operating lease. Lease expenditures for the year ended December 31, 2000 amounted to $139,637. The City also has leased premises for its Top Valu lI liquor store under a five-year lease that originally expired February 28, 1998, with a five-year renewal option in 1998 and 2003. The City exemised the 1998 renewal option which increased minlmlm~ payments to $3,552 per month. The City is also required to pay all utilities and a pro-ram share of real estate taxes. This lease is considered for accounting purposes to be an operating lease. Lease expenditures for the year ended December 31, 2000 amounted to $65,912. Futnre mlnlmunl rental payments are as follows: Top Valu Top Valu II 2001 $88,785 $42,628 2002 88,785 42,628 2003 88,785 7,104 2004 88,785 Total $355,140 $92,360 51 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 10 LONG-TERM DEBT General Obligation Bonds - The City issues General Obligation Bonds to provide funds for the acquisition and construction of major capital facility additions. General Obligation Bonds have been issued to retired General Obligation Tax Increment Bonds. General Obligation Bonds are cli~ct obligations and axe backed by the full faith and credit of the City. General Obligation Bonds currently outstanding are as follows: Final Original Interest Issue Maturity Balance Issue Rate Date Date End of Year General Obligation: General Long Term Debt Acc~tmt Group: Tax Increment Bonds: Capital Appreciation Bonds of 1990 R~fundtng Bonds of 1991 Improvement Bonds: Improvement Bonds of 1999A $2,399,721 6.90-7.15% 8/23/90 9/1/09 $2,399,721 6,670,000 5.30-5.80% 12/1/91 3/1/02 1,080,000 860,000 3.45-4.30% 5/1/99 2/1/10 860,000 Proprietary Funds: Revenue Bonds: Utility Revenue Bonds of 1999B 1,935,000 3.45-4.30% 5/1/99 2/I/10 ' 1,935,000 Tolal General Obligation Bonds outstanding $6,274,721 ANNUAL DEBT SERVICE REQUIREMENTS As of December 31, 2000, the annual requirements to amortize all bonds outstanding, including interest of $4,646,315 on the General Long Term Debt Account Group debt, and $430,406 on the Proprietary Fund debt are as follows: General Fiscal Year Long Term Ending Debt Accouat December 31 Group Proprietary Total 2001 $980,050 $184,500 $1,164,550 2002 1,246,434 244,496 1,490,930 2003 1,046,365 243,105 1,289,470 2004 1,037,735 241,305 1,279,040 2005 1,034,077 243,987 1,278,064 2006-2010 3,641,375 1,208,013 4,849,388 Totals $8,986,036 $2,365,406 $11,351,442 52 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 At December 31, 2000, a total of $1,546,331 is available in Debt Service Funds to service the General Obligation Tax Increment Bonds and the General Obligation Improvement Bonds. There ere a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant limitations end mstrictious. Delinquent assessments receivable at December 31, 2000 totaled $19,253. The Tax Increment Bonds are payable ~'om the mount of increase in the property taxes on the property in the Tax Increment District. Any deficiencies in revenues fi'om these sources will be provided by general propany taxes. Long-Term Debt - Other - The City is the administering authority for the foliowing Tax Increment Finance Districts: A. 1977 Downtown CBD Revitalization Plan A3 Type of District Authorizing Law Duration of District Original Tax Capacity Current Tax Capacity (for taxes collactible in 2000) Captured Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 Redevelopment HRA (Minnesota Statutes Sections 462.545 and 462.585) August 1, 2009 $166,764 $780,562 $613,798 $28,434,721 $24,955,000 $3,479,721 B. 1984 Modification to the Downtown CBD Revitalization Plan C7 Type of District Authorizing Law Duration of District Original Tax Capacity Current Tax Capacity (for taxes coliectible in 2000) Captured Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 Redevelopment HRA (Minnesota Statutes Sections 462.545 and 462.585) August l, 2009 $37,598 $52,055 $14,457 53 CITY OF COLUMBIA H~IGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 C. 1984 University Avenue Redevelopmerit C8 Type of District Authorizing Law Duration of District Original T~x Capacity Current Tax Capacity (for taxes collectible in 2000) Caprued Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 D. 1989 Multi-Use Redevelopmerit Plan K2 Type of District Authorizing Law Duration of District Original Tax Capacity Current Tax Capacity (for taxes coHectible in 2000 ) Prior Year Tax Capacity Adjus~nent Ca~ Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 E. 1995 Sheffield Tax Increment Financing District M8 Type of District Authorizing Law Duration of DisU'ict Original Tax Capacity Current Tax Capacity (for taxes collectible in 2000) Captured Tax Capacity Retained Prior Year Tax Capacity Adjustment Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 Redevelopmerit HRA (Minnesota Statutes Sections 462.545 end 462.585) August 1, 2009 $25,176 $122,288 $97,112 $1,070,000 $1,070,000 Redevelopmeat HRA (Minnesota Statutes Sections 462.545 and 462.585) October 4, 2014 $8,428 $30,830 $12,786 $35,188 Redevelopment HRA (Minnesota Statutes Sections 469.174 to 469.179 inclusion as mended) December 3 l, 2022 $17,159 $51,146 $33,987 54 CITY OF COLUlVH~IA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 53rd Avenue Tax Increment Financial District N7 Type of Dis~'ict Authorizing Law Duration of District Original Tax Capacity Current Tax Capacity (for taxes collectible in 2000) Captured Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 Housing and Redevelopmerit District No. 1 P3 Type of Dis~ict Authorizing Law Duration of District Original Tax Capacity Current Tax Capacity (for taxes coHectible in 2000) Captured Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstandjng at December 31, 2000 H, Housing and Redevelopmerit District No. 1 P4 Type of District Authorizing Law Duration of District Original Tax Capacity Current Tax Capacity (for taxes collectible in 2000) Captured Tax Capacity Retained Bonds Issued Principal Payments Bonds Outstanding at December 31, 2000 Economic Development Minnesota Statutes Section 469.174 December 11, 2006 $107,894 $279,836 $171,942 Redevelopment Minnesota Statutes Section 469.174 September S, 2002 $35,189 $40,475 $5,286 Redevelopment Minnesota Statutes Section 469.174 September8,2002 $1,10g $1,33o $222 55 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 CHANGES IN LONG-TERM LIABILITIES The following is a summary of bond Wansactions for the year ended December 31, 2000: Balance Balance City January 1 Additions Reductions December 31 General Obligation General Long-Term Debt Account Group: Tax Increment Bonds: Principal $4,379,721 $ - ($900,000) $3,479,721 Accreted interest 2,073,759 319,739 2,393,498 Improvement Bonds: Principal 860,000 860,000 Proprietary Funds: Principal 1,935,000 1,935,000 Total General Obligation Bonds $9,248,480 $319,739 ($900,000) $8,668,219 With the exception of the 1990 Tax Increment Bonds, aH General Ob~gation Bonds are serial bonds which require semiannual payments of principal and/or interest from the date the bonds are issued. The 1990 Tax Increment Bonds are Capital Appreciation Bonds which require no payments of principal or interest until September 2002. During the year ended December 31, 2000, accreted interest of $2,393,498 was included in general long-term debt for the 1990 Tax Increment Capital Appreciation Bonds. CONDUIT DEBT OBLIGATIONS From time to time, the City of Columbia Heights has issued Revenue Bonds to provide financial assistance to private-sector entities for the acquisition and constnuztion of facilities deemed to be in the public interest. The bonds are secured by the property financed and are payable solely from private-sector entity revenues. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private-sector entity served by the bond issuance. Neither the City of Columbia Heights, the State of Minnesota, nor any political subdivision thereof is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of December 31, 2000 there were four series of Revenue Bonds outstanding, with an aggregate principal amount payable of $14,369,000. 56 CITY OF COLUMBIA HEIGHTS, IVHNNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 11 FUND EQUITY The following funds had a fund deficit as of December 31, 2000: Special Revenue Funds: Municipal State Aid EDA: Anoka County CDBG EDA: Section 8 Fund Deficit $559,608 16,089 95,325 Debt Service Funds Multi-Use Redevelopment Plan 69,365 Capital Projects Funds: Capital Improvement Fund 401 TIF District #2 Sheffield Redevelopment Capital Improvement Fund 415 1,585 2,243 238,027 685,775 The City will finance these deficits through external or internal sources in future years. For various reasons, certain funds have a portion of their fund equity reserved or designated for specific purposes. A discussion of each such item as it appears on the Combined Balance Sheet follows: A. RESERVATION OF RETAINED EARNINGS Reserve for Insurance - This reserve in the Insurance Internal Service Fund represents funds set aside to pay any claims from the period during which the City had no commercial insurance, and funds set aside to pay any mounts that may arise from a claim that exceeded the limits of current commercial policies. Reserve for Capital Improvements- This reserve in the Water, Sewer, Storm Sewer and Liquor Enterprise Funds and the Central Garage and Data Processing Internal Service Fund represents funds set aside to pay for appropriate future capital replacement and construction projects. 57 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Reservations of retained earoings are snmmarized as follows at December 31, 2000: Internal Enterprise Service Total Reserve for insurance Reserve for capital improvements: Water Utility Fund Sewer Utility Fund Storm Sewer Fund Liquor Fund Central Garage Fund Data Processing Fund Total reserve for capital improvements $ $789,591 $789,591 1,437,751 1,437,751 1,702,563 1,702,563 703,807 703,807 23,962 23,962 14,374 14,374 24,471 24,471 3,868,083 38,845 3,906,928 Total reservation of retained earnings $3,868,083 $828,436 $4,696,519 B. RESERVATION OF FUND BALANCES Reserved for Prepayments - This reserve represents financial resoumes used for propayment of subsequent years expenditures. Reserved for Real Estate Held for Resale - This amount represents a financial resource which is not curren~y available, Reserved for Program Expenditures - This amount represents financial resources which have specffic restrictions for future use. Reservations of fund balances at December 31, 2000 are summarized as follows: Reserve for prepayments Reserve for real estate held for resale Reserve for program expenditures $67,476 321,561 604,483 Total $993,520 C. DESIGNATED UNRESERVED FUND BALANCES Designated for subsequent years' expenditures - Unspent appropriations lapse at year-end. Amounts which are reappropriated in the next year's budget are reported as fund equity designations. Designated for working capital - This amount represents ~mds set aside by the City to provide positive cash flow for the next fiscal year. 58 CITY OF COLUMBIA HEIGHTS, MININESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Designated for maintenance - This amount represents funds set aside by the HRA to provide for maintenance costs in future years at Parkview Villa South senior housing. Designated for debt service - These mounts rapresent fund balances which are presently committed to provide financial rasottrces to pay principal and interest on the City's General Obligation Bonds. Designated for capital improvements - This amount represents funds set aside by the City to provide for future capital improvements. Designations for unreserved fund balances at December 31, 2000 are s,mmarized as follows: Designated for subsequent years' expenditures Designated for working capital Speuial Debt Capital General Revenu~ Service Prq. ieels Total $6,597 $867,856 $ $69,932 $944,385 3,610,049 222,963 3,833,012 707,438 707,438 1,615,696 1,615,696 140,052 1,060,327 1,200,379 25,000 25,000 $3,756,698 $1,823,257 $1,615,696 $1,130,259 $8,325,910 Note 12 SEGMENT INFORMATION - ENTERPRISE FUNDS The City maintains five Enterprise Funds which are intended to be self-supporting. Financial segment information as of and for the year ended December 31, 2000 is as follows: Utility Utility Utility Utility Liquor ,__Total Operating income (loss) 164,592 230,050 (7,003) 85,230 386,768 859,637 Netincome(loss) 97214 382,480 (33,302) 102,020 234,618 783,030 Tontloperatingwaasf~rs (107,956) (107,955) (160,330) (277,970) (654,211) Property, plant and equipment addilions (417,472) (13,538) (280,979) (711,989) Total equity - retained earnings 3,056,006 4,725~28 1,003,616 90,968 2,178,479 11,054,297 59 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 13 PROPRIETARY ~S' CONTRIBUTED CAPITAL This balance represents the cost of property contributed to the Enterprise Funds and Internal Service Funds by the City, less depreciation thereof charged to operations. Changes occurring in the account during the year were as follows: Water Sewer Cenmtl Utility Utility Garage Total Balance - beginning of year Less: Depreciation on contributed assets $676,947 $438,725 $188,849 $1,304,521 (26,294) (38,935) (65,229) Balance - end of year $650,653 $399,790 $188,849 $1,239,292 Note 14 A. DEFIiNED BENEFIT PENSION PLANS - STATEWIDE PLAN DESCRIPTION All full-time and certain part-time employees of the City of Columbia Heights are covered by defined benefit plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees Retirement Fund (PEP, F) and the Public Employees Police and Fire Fund (PEPFF) which are cost-sharing, multiple-employer retirement plans. These plans are established and administered in accordance with Minnesota Statute, Chapters 353 and 356. PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan. All police officers, firefighters and peace officers who qualify for membership by statute are covered by the PEPFF. PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligible members. Benefits are established by State Statute, and vest after three years of credited service. The defined retirement benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. PERA issues a publicly available financial report that includes financial statements and required supplementary information for PERF and PEPFF. That report may be obtained by writing to PERA, 514 St. Peter Street #200, St. Paul, Minnesota, 55102 or by calling (651)296-7460 or 1- 800-652-9026. 60 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 B. FUNDING POLICY Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. These statutes are established and mended by the state legislature. The City makes annual contributions to the pension plans equal to the mount required by state statutes. PERF Basic Plan members and Coordinated Plan members are required to contribute 8.75% and 4.75%, respectively, of their annual covered salary. The PEPFF members are required to contribute 6.20% of their annual covered salary. The City of Columbia Heights is required to contribute the following percentages of annual covered payroll: 11.43% for Basic Plan PERF members, 5.18% for Coordinated Plan PERF members, and 9.30% for PEPFF members. The City's contributions for the last three years which were equal to the cunlractually required cunlyibutions for each year as set by State Statute are as follows: Year Ended December 31 PERF PEPFF 1998 $157,540 $181,024 1999 169,653 175,387 2000 173,674 160,999 In addition to the above mount, the City contributed $56,706 to PEPFF as required under a 1999 consolidation plan. Note 15 DEFINED BENEIqT PENSION PLAN - POLICE AND FlEE CONSOLIDATION FUND TERMINATED PLAN - PFCF Until July 1, 1999, the City of Columbia Heights was a participant in the PERA Police and Fire Consolidation Fund (PFCF), an agent, multiple-employer defined benefit plan. Effective July 1, 1999 this plan was terminated and all assets and liabilities were transferred to the Police and Fire Fund (PEPFF), a cost sharing multiple-employer plan. Upon termination, a final actuarial valuation determined the unfimded actuarial accrued liability CLIAAL) for each participant. The City of Columbia Heights' remaining obligation to the PFCF is repayment of the UAAL, which is payable in 10 equal annual installments from 1999 - 2009. Annual payments for the City of Columbia Heights are $56,706 for the fire and police accounts. 61 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 16 DEFINED CONTRIBUTION PLAN - FIRE RELIEF ASSOCIATION, VOLUNTEER DMSION PLANDESCRIPTION The Columbia Heights Fire Depar~nent Relief Association is the admini~a'ator of a single-employer pension plan for the volunteer members of the City of Columbia Heights Fire Department. Through October 26, 1997, the Association operated as a defined benefit plan. Effective October 27, 1997, the Association mended its by-laws end converted to a defined contribution plan. The pension plan was fully funded at the time of conversion. Benefits end contribution requirements are established by the Association's by-laws and can be amended by the Association's board of directors with approval from the City of Columbia Heights. All provisions are within limitations established by Minnesota Statutes. Type of Benefit. The exclusive pension provided by the Association is a "Defined Contribution Lump Sum Service Pension" as defined in Minnesota Statutes §424A.02, Subdivision 4. ConWibutions Required and Contributions Made. No contributions are required from the plan members or the City of Columbia Heights, The Plan is funded through State aid, investment income and discretionary contributions from the City of Columbia Heights, For 2000 State aid was contributed to the Plan. Note 17 COMMITMENTS AND CONTINGENCIES A. RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to, end destruction of assets; errors and omissions; injuries to employees; and natural disasters. Workers compensation coverage is provided through a pooled self-insurance program through the League of Minnesota Cities Insurance Trust (LMCIT). The City pays an annual premium to LMCIT. The City is subject to supplemental assessments if deemed necessary by the LMCIT. The LMCIT minsures through Workers Compensation Reinstwance Association (WCRA) as required by law. For workers compensation, the City is not subject to a deductible. The City's workers compensation coverage is reWospectively rated. With this type of enverage, final premiums are determined at~er loss experience is known. The mount of premium adjustment, if any, is considered immaterial and not recorded until received or paid. The City carried commercial insurance for all other risks of loss, including property and liability. There were no significant reductions in insurance from the previous year or settlements in excess of insurance coverage for any of the past three fiscal years. 62 CITY OF COLUMBIA HEIGHTS, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2000 B. LITIGATION The City is a named defendant in a claim in winch the plaintiffs were seeking damages. A federal jury trial war conducted and the jury subsequently awarded the plaintiffs $120,000 as damages, winch has been paid by the City. Subsequently, the plaintiffs were awarded a judgment in the amount of $298,000 for attorneys fees and costs. The City bar appealed the court's award. The City has recorded a liability of $62,000 relating to this issue. C. FEDERAL ANDSTATEFUNDS Amounts received or receivable from federal and state agencies are subject to agency audit and adjustment. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds, The mount, ff any, of funds winch may be disallowed by the agencies cannot be determined at this time although the City expects such amounts, ff any, to be immaterial. D. TAX INCREMENT DISTRICTS The City's tax increment districts are subject to review by the State of Minnesota Office of the State Auditor (OSA). Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that they are not aware of any instances of noncompliance winch would have a material effect on the financial statements. E. CONTRACTUAL COMMITMENTS The City has entered into several contractual commitments which are in process at year end. At December 31, 2000, the City's committed obligation for such projects were approximately $165,000. 63 COMBINING, INDIVIDUAL FUND AND ACCOUNT GROUP FINANCIAL STATEMENTS GENERAL FUND The Home Rule Charter of the City of Columbia Heights provides in Section 69, Subdivision (c): "A General Fund for the support of such other funds and for the payment of such expenses of the City as the Council may deem proper. Into this fund shall be paid all monies not herein provided to paid (sic) into any other fund." 67 CITY OF COLUMBIA EIGHTS, MINNESOTA GENERAL FLFND BALANCE SHEET December 31, 2000 With Comparative Amounts For December 31, 1999 Statement 6 Assets Cash and investments Receivables: Accounts Taxes: Urnemitted Delinquent Interest Due from other governmental units Due from other funds Prepayments Total assets Liabilities and Fund Balance Liabilities: Accounts payable Accrued salaries and withholdings payable Due to other governmental units Deferred revenue Deposits Total liabilities Fund balance: Reserved for prepayments Umeserved: Designated for subsequent years' expenditures Designated for working capital Designated for capital improvement Undesignated Total fund balance Total liabilities and fund balance 2OO0 $4,783,656 13,104 43,980 67,692 44,441 29,267 113,050 6,858 $5,102,048 $107,113 40,942 84,583 67,692 300 300,630 6,858 6,597 3,610,049 140,052 1,037,862 4,801,418 $5,102,048 1999 $4,672,396 11,129 47,344 103,465 47,494 63,499 332,000 6,654 $5,283,981 $51,094 34,029 79,128 103,465 300 268,016 6,654 39,537 3,871375 140,052 958,547 5,015,965 $5,283,981 69 CITY OF COLUMBIA HEIGHTS, MINNESOTA GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Amounts For The Year Ended December 31, 1999 Statement 7 Page 1 of 2 2000 Budget Actual 1999 Actual Taxes $2,676,416 $2,737,854 $61,438 $2,658,598 Licenses and permits 224,600 268,014 43,414 401,158 Intergovernmental 3,575,460 3,557,690 (17,770) 3,517,281 Charges for services 399,033 399,556 523 376,397 Fines and forfeitares 130,000 90,218 (39, 782) 100, 161 Interest and dividends 200,000 240,612 40,612 236,850 Change in fair value 101,671 101,671 (174,144) Other revenues: Miscellaneous 7,320 4, 933 (2,387) 17,596 Proceeds from sale of assets 4,500 14,539 10,039 Total revenues 7,217,329 7,415,087 197,758 7,133,897 Expenditures: General government: Council 196,262 198,582 2,320 211,599 Manager 388,852 355,085 (33,767) 364,228 Legal 215,265 191,572 (23,693) 201,931 Finance and elections 587,026 538,506 (48,520) 518,926 Assessing 144,417 129,975 (14,442) 125,925 General government buildings 125,900 157,530 31,630 140,545 Total general govermnent 1,657,722 1,571,250 (86,472) 1,563, 154 Public safety: Police/animal/civil defense 2,466,052 2,172,394 (293,658) 2,128,536 Fire 814,607 829,951 15,344 741,560 Total public safety 3,280,659 3,002,345 (278,314) 2,870,096 Public works: Engineering 363,146 311,891 (51,255) 355,827 Maintenance 827,688 735,887 (91,801) 706,546 Total public works 1,190,834 1,047,778 (143,056) 1,062,373 Other departments: Sanitation 130,864 117,806 ( 13,058) 105,420 Parks and recreation 1,326,796 1,239,662 (87, 134) 1,164,897 Contingencies 1,000 (I ,000) 4,681 Total other departments 1,458,660 1,357,468 ( 101,192) 1,274,998 Total expenditures 7,587,875 6,978,841 (609,034) 6,770,621 7O CITY OF COLUMBIA HEIGHTS, MINNESOTA GENERAL FUND STATEMENT OF REVENUES, EXPENDITIfRES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Amounts For The Year Ended December 31, 1999 Statement 7 Page 2 of 2 Revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers (out) Total other fmancthg sources (uses) Net increase (decrease) in fund balance Fund balance - January 1 Residual equity transfers Fund balance - December 31 Budget ($370,546) 431,565 (1,079,572) (648,007) ($1,018,553) 2000 Actual $436,246 445,315 (1,096,108) (650,793) (214,547) 5,015,965 $4,801,418 Over (Under) Budget $806,792 13,750 (16,536) (2,786) $804,006 1999 Actual $363,276 433,706 (557,537) (123,831) 239,445 4,744,231 32,289 $5,015,965 71 CITY OF COLUMBIA HEIGHTS, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES- BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Amounts For The Year Ended December 31, 1999 Budget 2000 Acmal Over (Under) Budget Statement 8 1999 Acmal Property taxes: Ad valorem $2,675,156 $2,733,765 $58,609 $2,653,448 Penalties and interest 1,260 4,089 2,829 5,150 Total taxes 2,676,416 2,737,854 61,438 2,658,598 Licenses and permits: Licenses 76,100 95,118 19,018 72,201 Permits 148,500 172,896 24,396 328,957 Total licenses and permits 224,600 268,014 43,414 401,158 Intergovernmental: Federal grants: Civil defense 5,000 3,129 ( 1,871 ) 4,819 Bullet proof vest grant 1,499 1,499 1,190 Disaster assistance 4,993 4,993 State grants: Local goverrtment aid 2,345,838 2,345,838 2,337,662 Property tax relief 1,004, 122 1,004, 122 959,341 Law officer training 7,500 10,819 3,319 7,901 Fire training 6,000 (6,000) Police mliefassociatinn 150,000 148,498 (1,502) 143,854 Vest reimbursement 300 300 County aid: Street maintenance 20,000 20,480 480 20,480 County grant 3,840 3,840 School dis~ict 37,000 14, 172 (22,828) 42,034 Total intergovernmental 3,575,460 3,557,690 (17,770) 3,517,281 Charges for services: General government 700 80 (620) 300 Public safety 187,476 183,825 (3,651) 190,226 Public works 16,000 33,439 17,439 27,503 Parks and recreation 194,857 182,212 (12,645) 158,368 Total charges for services 399,033 399,556 523 376,397 Fines and forfeitures: Public safety 130,000 90,218 (39,782) 100,161 Total frees and forfeitures 130,000 90,218 (39,782) 100, 161 Other revenues: Investment income: Interest and dividends 200,000 240,612 40,612 236,850 Change in fair value 101,671 101,671 (174,144) Miscellaneous 5,820 4,013 (1,807) 16,415 Proceeds from sale of assets 4,500 14,539 10,039 Other refunds 1,500 920 (580) 1,181 Total other revenues 211,820 361,755 149,935 80,302 Total revenues $7,217,329 $7,415,087 $197,758 $7,133,897 72 CITY OF COLUMBIA HEIGHTS, MINNESOTA GENERAL FUND SCHEDULE OF EXPENDITURES- BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Amounts For The Year Ended December 31, 1999 Statement 9 Personal Budget Services Expenditures: General government: Council and manager: Council S 196,262 Manager 388,852 Legal 215,265 Total council and manager 800,379 Administrative services: Finance 549,621 Elections 37,405 Assessing 144,417 General government buildings 125,900 Total administrative services 857,343 Total general government 1,657,722 Public safety: Police 2,413,813 Fire 814,607 Civil defense 36,589 Animal control 15,650 Total public safety 3,280,659 Public works, highways and streets: Engineering 363,146 Streets 638,438 Street lighting 121,875 Traffic signs/signals 67,375 Total public works, highways and streets 1,190,834 Other departments: Sanitation 130,864 Parks and recreation 1,326,796 Contingencies 1,000 Total other departments 1,458,660 2000 Actual Supplies Over and Capital (Under) Services Outlay Total Budget $107,707 $90,875 $ - $198,582 $2,320 309,412 45,416 257 355,085 (33,767) 191,572 191,572 (23,693) 417,119 327,863 257 745,239 (55,140) 445,333 48,357 2,278 495,968 (53,653) 27,948 3,934 10,656 42,538 5,133 43,431 86,544 129,975 (14,442) 3,733 126,161 27,636 157,530 31,630 520,445 264,996 40,570 826,011 (31,332) 937,564 592,859 40,827 1,571,250 (86,472) 1999 Actual $211,599 364,228 201,931 777,758 509,272 9,654 125,925 140,545 785,396 1,563,154 1,897,248 235,151 500 2,132,899 (280,914) 2,090,269 695,983 82,765 51,203 829,951 15,344 741,560 16,675 12,365 29,040 (7,549) 25,876 10,455 10,455 (5,195) 12,391 .. 2,609,906 340,736 51,703 3,002,345 (278,314) 2,870,096 176,571 50,152 85,168 311,891 (51,255) 355,827 277,366 236,351 42,882 556,599 (81,839) 526,816 906 119,083 119,989 (1,886) 124,580 38,051 21,248 59,299 (8,076) 55,150 492,894 426,834 128,050 1,047,778 (143,056) 1,062,373 50,043 67,763 117,806 (13,058) 105,420 724,683 463,332 51,647 1,239,662 (87,134) 1,164,897 (1,000) 4,681 774,726 531,095 51,647 1,357,468 ~ 1,274,998 Total expenditures $7,587,875 $4,815,090 $1,891,524 $272,227 $6,978,841 ($609,034) $6,770,621 73 SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for the proceeds of specific revenue sources which finance specified activities as required by law or administrative regulation. Muuicil~al State Aid Fund - maintained according to State Statute for maintenance and construction of streets or municipal state aid systems. Cable Television Fund - established to account for revenues and expenditures associated with cable television fxanchise. Police/Fire Contingency Fund - established to accotmt for future years' expenditures related to police and fire. D.A.R.E. Pro~'am Fund - established to account for revenues and expenditures of D.A.R.E. (Drug Awareness) Program. Library Fund - established in 1993 to account for revenues and expenditures of the library. Community Development Fund - established to account for revenues and expenditures associated with planning, building inspections and community development projects within the City. COPS MORE 96 Grant - established to account for revenues and expenditures associated with a federal grant received for technical service equipment and personnel. Juvenile Justice Grant - established to account for revenues and expenditures associated with the removal of graffiti in the City. Local Law Enforcement Block Grant Fund - established to account for revenues and expenditures associated with a federal grant received for the purchase of equipment to aid in crime prevention. COPS Overtime Grant Fund - established to account for revenues and expenditures associated with a State grant received for payment of overtime wages and the purchase of equipment to aid in crime prevention. COPS School Partnership Grant - established to account for revenues and expenditures associated with a federal grant received to address identified crime problems within the schools. Recreation Contributed Projects Fund - established to monitor contributions for recreational activities and related expenditures. 75 Contributed Projects Fund - established to monitor contributions and related expenditures. Special Projects Fund - established to monitor revenues from special projects and related expenditures. Parkin~ Ramp Fund - established to account for revenues from parking ramp assessments that are to be used for redevelopmerit. Confiscated Property Fund - established to account for funds from property confiscated by the police department. Housin~ Mortgage Fund - established to account for proceeds and expenditures relating to housing mortgage refinancing proceeds which are not restricted for debt service. MIF Medtronics - established to account for proceeds and expenditures related to Minnesota Investment Fund grants. C.H.A.S.E. Fund - established to account for revenues and expenditures associated with a State grant received for community participation in youth enrichment programs. Honsin~ and Redevelopment Authorin Fund - established to account for revenues and expenditures associated with the Housing and Redevelopment Authority (component unit). The HRA provides funding for redevelopment in the City. Economic Development Authority - a separate legal entity from the City. The mayor and City Council comprise the majority membership component unit. Its purpose is economic development in the City. Anoka'Countv CDBG Fund - established to account for revenues and expenditures associated with federal community development block grants and HOME funds. Parkview Villa North Fund - established to account for revenues and expenditures associated with low income fedemily subsidized senior housing. Economic Development Authority Administration Fund - established to account for revenues and expenditures associated with business development and community redevelopment projects in the City. Section 8 Fund - established to account for revenues and expenditures associated with the administration of Section 8 rental assistance programs within the City. Parkview Villa South Fund - established to account for revenues and expenditures associated with an EDA owned senior housing complex. Rental Housing Fund - established to account for revenues and expenditures of City-owned rental properties. 77 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET December 31, 2000 With Comparative Actual Totals For December 31, 1999 Assets Cash and investments Receivables: Accounts Taxes Interest Loans Due from other governmental units Due from other funds Prepayments Real estate held for resale Total assets Liabilities and Fund Balance Liabilities: Accounts payable Accrued salaries and withholdings payable Contracts payable - retained percentage Due to other governmental units Due to other funds Deferred revenue Deposits Insurance and taxes in escrow Total liabilities Fund balance (deficit): Reserved for prepayments Reserved for real estate held for resale Reserved for program expenditures Unreserved: Designated for subsequent years' expenditures Designated for working capital Designated for maintenance Designated for interest rate subsidy Undesignated Total fund balance (deficit) Total liabilities and fund balance Municipal State Aid $45,505 16,343 $61,848 $89,773 1,672 1,613 528,398 621,456 (559,608) (559,608) $61,848 Cable Television $339,400 32,413 4,096 $375,909 $ 38 40,000 40,038 335,871 335,871 $375,909 Police/Fke Contingency $858,192 9,664 56,706 $924,562 0 56,706 867,856 924,562 $924,562 D.A.R.E. Program $15,967 $15,967 15,967 15,967 $15,967 78 Statement 10 Page 1 of 2 Library Community Development Fund Cops MORE 96 Gram Juvenile Justice Grant Local Law Enforcement Block Grant Cops Overtime Gram Cops School Parlxtership Grant $232,294 $904 $200 $42,798 $525 $ 1,350 3,912 18 30,000 47 1,222 353 34,679 $237,556 $30,018 $951 $1,422 $43,151 $525 $34,679 $7,720 2,659 302 $1,321 1,565 894 $ $ $ $ - $ - 587 253 36,394 525 34,679 10,681 3,780 587 253 36,394 525 34,679 3,912 222,963 226,875 $237,556 26,238 364 1,169 6,757 26,238 364 1,169 6,757 $30,018 $951 $1,422 $43,151 0 $525 0 $34,679 79 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET December 31, 2000 With Comparative Actual Totals For December 31, 1999 Assets Cash and investments Receivables: Accounts Taxes Interest Loans Due from other governmental units Due from other funds Prepayments Real estate held for resale Total assets Liabilities and Fund Balance Liabilities: Accounts payable Accrued salaries and withholdings payable Contracts payable - retained percentage Due to other governmental units Due to other funds Deferred revenue Deposits Insurance and taxes in escrow Total liabilities Fund balance (deficit): Reserved for prepayments Reserved for real estate held for resale Reserved for program expenditures Uareserved: Designated for subsequent years' expenditures Designated for working capital Designated for maintenance Designated for interest rate subsidy Undesignated Total fund balance (deficit) Total liabilities and fund balance $47,110 $47,110 47,110 47,110 $47,110 Con~bumd Pr~ects $34,475 $34,475 34,475 34,475 $34,475 Special Projects $204,962 2,075 $207,037 24,132 24,132 25,000 157,905 182,905 $207,037 Pa~ing Ramp $275,002 3,023 408,027 $686,052 686,052 686,052 $686,052 8O Statement 10 Page 2 of 2 Confiscated Property M1F Medtronics C,H.A.S.E. Housing and Redevelopment Authority Total Economic Development Authority 2000 Totals 1999 $3,255 $3,255 $39,796 354 446,352 $486,502 $257,464 2,389 $259,853 $29,836 141 $29,977 $427,681 3,642 4,778 72,872 45,113 $554,086 $1,169,124 22,119 1,282 10,353 35,354 231,848 $1,470,080 $4,024,490 54,532 4,924 38,641 72,872 117,598 854,379 60,618 276,961 $5,505,015 $3,333,278 47,989 5,649 31,937 94,125 437,676 854,379 3,533 99,943 $4,908,509 $4,892 466 4,077 9,435 75,177 149 75,326 $38,757 133 65,529 77,705 231,883 19,392 433,399 $142,463 7,120 1,613 89,963 641,929 348,056 59,392 149 1,290,685 $38,072 4,401 23,620 34,274 580,232 167,238 20,397 200 868,434 3,255 3,255 $3,255 486,502 486,502 $486,502 259,853 259,853 $259,853 20,542 20,542 $29,977 45,113 306,428 127,219 478,760 $554,086 231,848 298,055 707,438 (200,660) 1,036,681 $1,470,080 60,618 276,961 604,483 867,856 222,963 707,438 25,000 1,449,011 4,214,330 $5,505,015 3,533 99,943 627,725 853,537 224,160 601,857 1,629,320 4,040,075 $4,908,509 81 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Municipal State Aid Taxes $ Intergovernrttental 222,5 17 Fees/program revenues Rents Interest and dividends Change in fair value Other revenues: Miscellaneous 1,384 Contributions Proceeds from sale of assets Total revenues 223,901 Expenditures: Parks and recreation: Personal services Supplies Other services and charges Capital outlay Other: Personal services Supplies Other services an~d charges Capital outlay Total expenditures Revenues over (under) expenditures Other financing sources (uses): Operating l~ansfers in Operating transfers (out) Total other Financing sources (uses) Net increase (decrease) in fired balance Fund balance (deficit) - January 1 Residual equity t~ansfers Fund balance (deficit) - December 31 40,145 2,865 300,468 110,838 454,316 (230,415) 0 (230,415) (329,193) ($559,608) Cable Television $ 125,955 22,176 9,371 9,073 166,575 1,588 1,783 40,863 2,230 46,464 120,111 (152,401) (152,40t) (32,290) 368,161 $335,871 Police/Fire Contmgency $ 113,532 52,323 22,109 187,964 114,364 114,364 73,600 0 73,600 850,962 $924,562 D.A.R.E. Program 75 75 3,600 1,438 5,038 (4,963) 6,000 6,000 1,037 14,930 $15,967 82 Statement 11 Page 1 of 2 Library Community Development Fund Cops MORE 96 Grant Juvenile Justice Grant Local Law Enforcemere Block Grant Cops Overtime Gram Cops School Parmership Grant $500,244 16,097 30,000 $ 21,798 $ 12,301 $ 23,618 8,636 $ 34,679 7,306 3,087 3,974 100 42 10 256 108 1,910 807 530,708 30,152 22,162 12,301 26,335 8,636 34,679 356,904 94,474 68,780 3,006 523,164 7,544 222,612 4,971 39,773 267,356 (237,204) 36,422 36,422 (14,260) 6,112 1,308 6,041 13,461 (1,160) 12,819 863 6,958 20,640 5,695 9,475 9,475 (839) 11,103 3O 5,320 18,226 34,679 (8,362) (8,362) (818) 227,693 418,772 (8,518) 410,254 173,050 (146,812) 11,284 11,284 (2,976) 3,340 1,097 1,097 (63) 1,232 2,398 2,398 8,093 (1,336) 1,757 1,757 918 (918) $226,875 $26,238 $364 $1,169 $6,757 $0 $0 83 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Revenues: Taxes Intergovernmental Fees/program revenues Rents Investment income: Interest and dividends Change in fair value Other revenues: Miscellaneous ConU'ibutions Proceeds from sale of assets Total revenues Expenditures: Parks and recreation: Personal services Supplies Other services and charges Capital outlay Other: Personal services Supplies Other services and charges Capital outlay Total expenditures Revenues over (under) expenditures Other fmancthg sources (uses): Operating transfers in Operating transfers (out) Total other fmancing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - January 1 Residual equity transfers Fund balance (deficit) - December 3 1 Recreation Contributed Projects 43,528 43,528 25,130 10,509 5,500 41,139 2,389 0 2,389 44,721 $47,110 Contributed Projects 29,896 29,896 617 2,157 2,774 27,122 (13,750) (13,750) 13,372 21,103 $34,475 Special Projects 61,486 11,233 4,746 77,465 49,132 49,132 28,333 0 28,333 154,572 $182,905 Parking Ramp 16,369 6,917 23,286 0 23,286 0 23,286 662,766 $686,052 84 Statement 11 Page 2 of 2 Confiscated Property Houshlg Mortgage MIF Medtronics C.H.A.S.E. Total Housing and Economic Redevelopment Development Authority Authority 2000 Totals 1999 4,095 4,095 1,915 809 11,432 14,156 12,937 5,467 18,404 $ $95,643 $120,224 $716,111 $656,557 70,875 12,903 795,526 1,346,385 1,765,586 13,095 21,251 35 237,919 220,997 464,774 464,774 432,505 761 30,235 56,756 214,277 173,728 320 10,932 23,685 88,400 (117,107) 85,051 170,964 60,244 10,087 1,531,331 90,212 73,499 10,087 3,241,664 156,680 59,326 3,348,272 854 55 909 3,186 0 14,156 0 18,404 33,654 4,206 29,999 67,859 17,192 33,654 29,336 40,508 5,500 960 170,004 35,383 27,200 27,446 5,601 135 136,796 935,656 865,881 363 15,978 139,662 138,667 462 1,089,064 1,604,416 1,534,952 268,005 409,263 319,539 1,509,843 3,197,995 2,954,669 43,669 21,488 393,603 0 3,186 69 $3,255 0 14,156 472,346 $486,502 0 18,404 241,449 $259,853 0 17,192 3,350 $20,542 (93,618) (93,618) 76,386 402,374 $478,760 (34,073) (34,073) (12,585) 1,049,266 $1,036,68I 441,308 (310,722) 13o,586 174,255 4,040,075 $4,214,330 618,923 (567,575) 51,348 444,951 3,627,413 (32,289) $4,040,075 85 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - MUNICIPAL STATE AID STREET FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FLrND BALANCE - BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 12 Intergoverrtmental: State of Minnesota: Maintenance Construction Other revenues: Miscellaneous Total revenues Expenditures: Maintenance: Personal services Supplies Other services and charges Capital outlay Construction: Personal services Supplies Other services and charges Capital outlay Total expenditures Revenues over (under) expenditures Other f'mancing sourues (uses): Operating transfers (out): Maintenance Net increase (decrease) in fund balance Fund balance (deficit) - January 1 Fund balance (deficit) - December 31 Budget $120,000 1,000,000 1,120,000 12,000 3,600 74,950 29,300 59,080 122,500 1,169,063 1,470,493 (350,493) ($350,493) 2000 Acmal $131,838 90,679 1,384 223,901 22,536 2,061 14,065 55,219 17,609 804 286,403 55,619 454,316 (230,415) (230,415) (329,193) ($559,608) Over (U/lder) Budget $11,838 (909,321) 1,384 (896,099) 10,536 (1,539) (60,885) 25,919 (41,471) 804 163,903 (1,113,444) (1,016,177) 120,078 $120,078 1999 Actual $120,007 10,691 130,698 31,567 4,581 29,770 7,592 2,522 23,575 63,733 163,340 (32,642) (50,000) (82,642) (246,551) ($329,193) 86 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - CABLE TELEVISION FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 13 2000 Over (Under) Budget Actual Budget Revenues: Franchise fees $104,000 $125,955 $21,955 Investment income: Interest and dividends 10,000 22, 176 12, 176 Change in fair value 9,371 9,371 Other revenues: Miscellaneous 15,000 9,073 (5,927) Total revenues 129,000 166,575 37,575 1999 Actual $108,360 21,082 (14,876) 20 114,586 Expenditures: Personal services 6,413 1,588 (4,825) 450 Supplies 2,150 1,783 (367) 5,682 Other services and charges 42,835 40,863 (1,972) 31,369 Capital outlay 8,600 2,230 (6,370) 20,592 Total expenditures 59,998 46,464 (13,534) 58,093 Revenues over expenditures Other financing sources (uses): Operating l~ansfers (out) 69,002 (152,401) ($83,399) Net increase (decrease) in fund balance 120,111 (152,401) (32,290) 368,161 $335,871 51,109 $51,109 Fund balance - January 1 Fund balance - December 31 56,493 (47,164) 9,329 358,832 $368,161 87 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - POLICE/FIRE CONTFNGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FIfND BALANCE - BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 14 2000 Over (Under) 1999 Budget Actual Budget Actual Revenues: Intergovemmental $55,000 $113,532 $58,532 $89,228 Investment income: Interest and dividends 30,000 52,323 22,323 47,421 Change in fair value 22, 109 22, 109 (33,460) Total revenues 85,000 187,964 102,964 103,189 Expenditures: Personal services Revenues over expenditures Other financing sources: Operating transfers in Net increase in fund balance Fund balance - January 1 55,000 30,000 $30,000 Fund balance - December 31 114,364 73,600 73,600 850,962 $924,562 59,364 43,600 $43,600 55,041 48,148 30,000 78,148 772,814 $850,962 88 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - D.A.R.E. PROGRAM STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE - BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 15 Expenditures: Supplies Other services and charges Total expenditures Revenues over (under) expenditures Other financing sources: Operating transfers in Total other financing sources Net increase (decrease) in fund balance Fund balance - January 1 Fund balance - December 31 2000 Budget Actual $500 5,450 2,875 8,325 (7,825) 6,000 6,000 6,000 6,000 ($1,825) 1,037 14,930 $15,967 $75 3,600 1,438 5,038 (4,963) Over (Under) Budget 1999 Actual ($425) (1,850) (1,437) (3,287) 2,862 0 $2,862 $1,823 4,039 572 4,611 (2,788) 5,500 5,500 2,712 12,218 $14,930 89 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - LIBRARY FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 3 I, 1999 Statement 16 Budget 2000 Acmal Revenues: Taxes $500,244 $500,244 Charges for services 22,335 16,097 Investment income: Interest and dividends 8,000 7,306 Change in fair value 3,087 Other revenues: Miscellaneous 200 3,974 Total revenues 530,779 530,708 Over (Under) 1999 Budget Acma] $ $467,518 (6,238) 16,868 (694) 7,090 3,087 (5,002) 3,774 (71) 486,474 Expenditures: Personal services 382,318 356,904 (25,414) 351,000 Supplies 93,335 94,474 1,139 76,580 Other services and charges 69,665 68,780 (885) 59,712 Capital outlay 12,000 3,006 (8,994) 1,469 Total expenditures 557,318 523,164 (34, 154) 488,761 Revenues over (under) expenditures (26,539) 7,544 34,083 (2,287) (8,362) (8,362) ($34,901) Other fmancmg sources (uses): Operating transfers (out) Total other fmancing sources (uses) Net increase (decrease) in fund balance (8,362) (7,524) (8,362) 0 (7,524) (818) $34,083 (9,811) 227,693 237,504 $226,875 $227,693 Fund balance - January 1 Fund balance - December 3 1 90 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - COMMUNITY DEVELOPMENT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 3 I, 1999 Statement 17 Revenues: Intergovernmental Investment income: Interest and dividends Change in fair value Other revenues: Miscellaneous Total revenues Expenditures: Personal services Supplies Other services and charges Capital outlay Total expenditures Revenues over (under) expenditures Other fmancing sources (uses): Operating transfers in Operating transfers (out) Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - January 1 Fund balance (deficit) - December 31 2000 $30,000 100 42 10 30,152 222,612 4,971 39,773 267,356 (237,204) 418,772 (8,518) 410,254 173,050 (146,812) $26,238 1999 $2,500 12,529 (8,840) 4,846 11,035 239,967 4,793 91,462 3,740 339,962 (328,927) 248,394 (24,901) 223,493 (105,434) (41,378) ($146,812) 91 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - COPS MORE 96 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 18 Intergovernmental: Federal grant Investment income: Interest and dividends Change in fair value Total revenues Expenditures: Personal services Revenues over (under) expenditures Other f'mancing sources: Operating a-ansfers in Net increase (decrease) in fund balance Fund balance - January 1 Fund balance - December 31 200O $21,798 256 108 22,162 36,422 (14,260) 11,284 (2,976) 3,340 $364 1999 $19,856 19,856 19,974 (ll8) (118) 3,458 $3,340 92 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - JUVENILE JUSTICE GRANT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 19 Revenues: Intergovernmental: State grant Expenditures: Personal services Supplies Other services and charges Total expenditures Revenues over (under) expenditures Other financing sources: Operating transfers in Net increase (decrease) in fund balance Fund balance - January 1 Fund balance - December 31 2000 $12,301 6,112 1,308 6,041 13,461 (1,160) 1,097 (63) 1,232 $1,169 1999 $10,918 5,384 1,404 6,075 12,863 (1,945) 2,305 360 872 $1,232 93 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - LOCAL LAW ENFORCEMENT BLOCK GRANT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FLrND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 20 lntergovemmemal: Federal grant Investment income: Interest and dividends Change in fair value Total revenues Expenditures: Supplies Other services and charges Capital outlay Total expenditures Revenues over (under) expenditures Other financing sources: Operating transfers in Net increase (decrease) in fund balance Fund balance (deficit) - January 1 Fund balance (deficit) - December 31 200O $23,618 1,910 807 26,335 12,819 863 6,958 20,640 5,695 2,398 8,093 (1,336) $6,757 1999 $22,104 22,104 13,045 1,517 16,268 30,830 (8,726) 7,838 (888) (448) ($1,336) 94 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - COPS OVERTIME GRANT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 21 Intergovernmental: State grant Expenditures: Personal services Revenues over (under) expenditures Other financing sources: Operating transfers in Net increase in fund balance Fund balance (deficit) - January 1 Fund balance (deficit) - December 31 2000 $8,636 9,475 (839) 1,757 918 (918) $0 1999 $18,850 18,761 89 89 (1,007) ($918) 95 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - COPS SCHOOL PARTNERSHIP GRANT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 Statement 22 Intergovernmental: Federal grant Expenditures: Personal services Supplies Other services and charges Capital outlay Total expenditures Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $34,679 11,103 30 5,320 18,226 34,679 $0 96 CITY OF COLUMBIA BEIGHTS, MINNESOTA SPECIAL REVENUE FUND - RECREATION CONTRIBUTED PROJECTS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 23 Expenditures: Supplies Other services and charges Capital outlay Total expenditures Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $43,528 25,130 10,509 5,500 41,139 2,389 44,721 $47,110 1999 $38,818 17,659 7,516 5,601 30,776 8,042 36,679 $44,721 97 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - CONTRIBUTED PROJECTS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 24 Revenues: Contributions Expenditures: Supplies Other services and charges Total expenditures Revenues over expenditures Other fmancing sources (uses): Operating transfers (ouO Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $29,896 617 2,157 2,774 27,122 (13,750) 13,372 21,103 $34,475 1999 $18,685 8,408 3,041 11,449 7,236 (1,213) 6,023 15,080 $21,103 98 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - SPECIAL PROJECTS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 25 Revenues: Fees/program revenue Investment income: Interest and dividends Change in fair value Total revenues Expenditures: Other services and charges Net increase in fund balance Fund balance - January 1 Fund balance - December 3 1 2000 $61,486 11,233 4,746 77,465 49,132 28,333 154,572 $182,905 1999 $51,195 8,068 (5,693) 53,570 53,570 101,002 $154,572 99 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - PARKING RAMP STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 26 Investment income: Interest and dividends Change in fair value Total revenues Expenditures Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2O00 $16,369 6,917 23,286 23,286 662,766 $686,052 1999 $14,874 (10,495) 4,379 4,379 658,387 $662,766 100 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - CONFISCATED PROPERTY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 27 Other revenue: Confiscated property Expenditures: Supplies Other services and charges Total expenditures Revenues over expenditures Other financing sources: Operating transfers in Net increase in fund balance Fund balance (deficit) - January 1 Fund balance - December 31 2000 $4,095 854 55 909 3,186 3,186 69 $3,255 1999 $29 0 29 1,213 1,242 (1,173) $69 101 CITY OF COL~IA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - HOUSING MORTGAGE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 28 Revenues: Investanent income: Interest and dividends Change in fair value Other revenues: Miscellaneous Total revenues Expenditures Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $1,915 809 11,432 14,156 14,156 472,346 $486,502 1999 $1,518 (1,071) 447 447 471,899 $472,346 102 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - MIF MEDTRONICS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 29 Revenues: Intergovernmental: State grant Investment income: Interest and dividends Change in fair value Total revenues Expenditures: Loans and grants Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $ 12,937 5,467 18,404 18,404 241,449 $259,853 1999 $356,072 356,072 115,346 240,726 723 $241,449 103 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - C .H .A .S .E . STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 30 Revenues: Intergovernmental: State grant Fees/program revenue Investment income: Interest and dividends Change in fair value Other revenues: Miscellaneous Total revenues Expenditures: Personal services Supplies Other services and charges Total expenditures Net increase in fund balance Fund balance (deficit) - January 1 Fund balance - December 31 2000 $70,875 13,095 761 320 85,051 33,654 4,206 29,999 67,859 17,192 3,350 $20,542 1999 $56,564 11,751 39 68,354 35,383 9,541 19,930 64,854 3,500 (150) $3,350 104 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND - HOUSING AND REDEVELOPMENT AUTHORITY (COMPONENT UNIT) STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 31 2000 1999 Taxes $95,643 $79,512 Intergovernmental 12,903 51,896 Fees/program revenues 21,251 16,354 Investment income: Interest and dividends 30,235 9,054 Change in fair value 10,932 (1,231) Total revenues 170,964 155,585 Expenditures: Personal services 135 Supplies 363 Other services and charges 462 Total expenditures 960 Revenues over expenditures Other financing sources (uses): Operating transfers in Operating transfers (out) Total other fmancing sources (uses) Net increase in fund balance Fund balance - January 1 170,004 (93,618) (93,618) 76,386 402,374 $478,760 Fund balance - December 31 203 6,104 6,307 149,278 306,428 (91,239) 215,189 364,467 37,907 $402,374 105 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUNDS - ECONOMIC DEVELOPMENT AUTHORITY (COMPONENT UNIT) COMBINING BALANCE SHEET December 31, 2000 With Comparative Actual Totals For December 31, 1999 Assets Anoka Parkview Development County Villa Authority CDBG North Admin Cash and mveslments $ $298,388 $111,547 Receivables: Accounts 2,347 19,772 Taxes 1,282 Interest 2,573 Due from other governmental units 35,354 Real estate held for resale 231,848 Total assets $231,848 $338,662 $132,601 Liabilities and Fund Balance Liabilities: Accounts payable $235 $25,073 $ Accrued salaries and withholdings payable 133 Due to other governmental units 17,786 Due to other funds 14,854 Deferred revenue 231,848 35 Deposits 1,000 10,300 Total liabilities 247,937 53,194 133 Fund balance (deficit): Reserved for real estate held for resale Reserved for program expenditures Unreserved: Designated for maintenance Undesignated Total fund balance (deficit) Total liabilities and fund balance 231,848 (247,937) (16,089) $231,848 285,468 285,468 $338,662 12,587 119,881 132,468 $132,601 106 Statement 32 Section 8 Parkview Villa South Rental Housing 2000 Totals 1999 $0 $733,075 7,780 $740,855 $26,114 $26,114 $1,169,124 22,119 1,282 10,353 35,354 231,848 $1,470,080 $1,039,240 15,707 1,475 9,937 147,147 54,830 $1,268,336 $ 32,474 62,851 95,325 $12,894 13,838 6,685 33,417 $555 1,431 1,407 3,393 $38,757 133 65,529 77,705 231,883 19,392 433,399 $20,997 590 33,970 87,507 55,609 20,397 219,070 (95,325) (95,325) $0 707,438 707,438 $740,855 22,721 22,721 $26,114 231,848 298,055 707,438 (200,660) 1,036,68t $1,470,080 54,830 321,297 601,857 71,282 1,049,266 $1,268,336 107 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUNDS - ECONOMIC DEVELOPMENT AUTHORITY (COMPONENT UNIT) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Econor~ic Anoka Parkview Development County Villa Authority CDBG North Admin Taxes $ $ Intergovernmental revenue 126,952 303,235 Fees/program revenues Rents 252,744 Investment income: Interest and dividends 13,929 Change in fair value 5,886 Other revenues: Miscellaneous 3,966 Proceeds from sale of assets Total revenues 126,952 579,760 Expenditures: Personal services 21,616 20,470 Supplies 1,400 9,740 Other services and charges 138,303 261,925 Loans and grants Capital outlay 268,005 Total expenditures 161,319 560,140 Revenues over (under) expenditures (34,367) 19,620 Other Financing sources (uses): Operating transfers in Operating transfers (out) Total other financing sources (uses) Net increase (decrease) infund balance Fund balance - January 1 Fund balance (deficit) - December 31 $120,224 35 25,231 145,490 35,811 341 72,083 4,760 112,995 32,495 (4,259) (8,518) (6,389) (4,259) (8,518) (6,389) (38,626) 11,102 26,106 22,537 274,366 106,362 ($16,089) $285,468 $132,468 108 Statement 33 Section 8 Pa~kview Villa South Rental Housing 2000 Totals 1999 $ 365,339 703 29,174 395,216 194,417 42,124 17,799 1,454 255,794 17,613 419 10,087 28,119 $120,224 795,526 35 464,774 56,756 23,685 60,244 10,087 1,531,331 $109,527 1,006,900 16,469 432,505 52,092 (36,439) 151,746 1,732,800 57,022 363 21,748 435,104 514,237 (119,021) 1,574 3,570 140,810 145,954 109,840 303 564 14,331 15,198 12,921 136,796 15,978 649,200 439,864 268,005 1,509,843 21,488 88,770 19,932 525,539 640,179 206,145 1,480,565 252,235 (10,648) (10,648) (129,669) 34,344 ($95,325) (4,259) (4,259) 105,581 601,857 $707,438 0 12,921 9,800 $22,721 (34,073) (34,073) (12,585) 1,049,266 $1,036,681 17,245 (345,534) (328,289) (76,054) 1,125,320 $1,049,266 109 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND- ECONOMIC DEVELOPMENT AUTHORITY - ANOKA COUNTY CDBG STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 34 Revenues: Intergovernmental revenue Fees/program revenues Total revenues Expenditures: Personal services Supplies Other services and charges Loans and grants Capital outlay Total expenditures Revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers (out) Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance - January l Fund balance (deficit) - December 31 2000 $126,952 126,952 21,616 1,400 138,303 161,319 (34,367) (4,259) (4,259) (38,626) 22,537 ($16,089) 1999 $300,286 15,000 315,286 10,069 204 90,259 6,600 198,848 305,980 9,306 17,245 (310,256) (293,011) (283,705) 306,242 $22,537 110 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND -ECONOMIC DEVELOPMENT AUTHORITY- PARKVIEW VILLA NORTH STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 35 Revenues: Ix~tergovernmental revenue Rents Investment income: Interest and dividends Change in fair value Other Total revenues Expenditures: Personal services Supplies Other services and charges Capital outlay Total expenditures Revenues over expenditures Other fmancing sources (uses): Operating t~ansfers (out) Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2O0O $303,235 252,744 13,929 5,886 3,966 579,760 20,470 9,740 261,925 268,005 560,140 I9,620 (8,518) 11,102 274,366 $285,468 1999 $51,027 240,405 15,960 (11,261) 43,028 339,159 5,053 13,535 241,605 1,867 262,060 77,099 (7,656) 69,443 204,923 $274,366 111 CITY OF COLUMBIA HEIGHTS, MLNNESOTA SPECIAL REVENUE FUND ~ ECONOMIC DEVELOPMENT AUTHORITY - EDA ADMINISTRATION STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 36 Revenues: Taxes Fees/program revenues Other revenues: Miscellaneous Total revenues Expenditures: Personal services Supplies Other services and charges Loans and grants Capital outlay Total expenditures Revenues over expenditures Other financing sources (uses): Operating t~ansfers (out) Net increase in fund balance Fund balance- January l Fund balance - December 31 2000 $120,224 35 25,231 145,490 35,811 341 72,083 4,760 112,995 32,495 (6,389) 26,106 106,362 $132,468 1999 $109,527 1,469 31,047 142,043 20,189 268 34,734 33,470 3,207 91,868 50,175 (5,740) 44,435 61,927 $106,362 112 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND- ECONOMIC DEVELOPMENT AUTHORITY - SECTION 8 HOUSING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 37 Intergovenm~ental revenue Interest and dividends Other Total revenues Expenditures: Personal services Supplies Other services and charges Loans and grants Capital outlay Total expenditures Revenues over (under) expenditures Other fmancing sources (uses): Operating transfers (out) Net increase (decrease) in fund balance Fund balance - January 1 Fund balance (deficit) - December 31 2000 $365,339 703 29,174 395,216 57,022 363 21,748 435,104 514,237 (119,021) (10,648) (129,669) 34,344 ($95,325) 1999 $655,587 449 42,273 698,309 50,686 298 13,553 600,109 447 665,093 33,216 (18,054) 15,162 19,182 $34,344 113 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND- ECONOMIC DEVELOPMENT AUTHORITY - PARKVIEW VILLA SOUTH STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 38 Revenues: Rents Invesm~ent income: Interest and dividends Change in fair value Other Total revenues Expenditures: Personal services Supplies Other services and charges Capital outlay Total expenditures Revenues over expenditures Other f'mancing sources (uses): Operating transfers (out) Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $194,417 42,124 17,799 1,454 255,794 1,574 3,570 140,810 I45,954 109,840 (4,259) 105,581 601,857 $707,438 1999 $174,898 34,960 (24,668) 23,771 208,961 319 5,132 127,611 933 133,995 74,966 (3,828) 71,138 530,719 $601,857 114 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL REVENUE FUND- ECONOMIC DEVELOPMENT AUTHORITY - RENTAL HOUSING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Actual Totals For The Year Ended December 31, 1999 Statement 39 Rents Investment income: Interest and dividends Change in fair value Other revenue: Miscellaneous Proceeds from sale of assets Total revenues Expenditures: Personal services Supplies Other services and charges Capital outlay Total expenditures Net increase in fund balance Fund balance - January 1 Fund balance - December 31 2000 $17,613 419 10,087 28,119 303 564 14,331 15,198 12,921 9,800 $22,721 1999 $17,202 723 (510) 11,627 29,042 2,454 495 17,777 843 21,569 7,473 2,327 $9,800 115 116 DEBT SERVICE FUNDS The Debt Service Funds are used to account for the collection of tax levies and other revenues and to record the payment and interest on outstanding General Obligation Bonds. Tax Increment Bonds Funds - a separate fund is used to account for each separate Tax Increment Bond Issue revenues and expenditures. These bonds are repaid primarily from tax increments. Snecial Assessment Improvement Bonds - are repaid primarily from special assessments. 117 CITY OF COLUMBIA HEIGHTS, MINNESOTA DEBT SERVICE FUNDS COMBINING BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Assets Tax Increment Bonds Cash and investments $1,728,589 Receivables: Taxes: Unremitted 72,659 Delinquent 5, 141 Interest 9,922 Due from other funds 70,417 Total assets $1,886,728 Liabilities and Fund Balance Liabilities: Accounts payable $83,035 Due to other funds 855,268 Deferred revenue: Property taxes - delinquent 5,141 Total liabilities 943,444 Fund balance (deficit): Unreserved: Designated for debt service Undesignated Total fund balance (deficit) Total liabilities and fund balance 943,284 943,284 $1,886,728 Multi-Use G.O. Redevelopment Improvement Totals Plan 1999A 2000 Statement 40 1999 $ $ $667,541 $2,396,130 $1,727,263 163 72,822 9,567 5,141 105,723 4,871 14,793 10,338 70,417 95,171 $0 $163 $672,412 $2,559,303 $1,948,062 $ $ $83,035 $83,410 69,528 924,796 949,550 5,141 105,723 69,528 0 1,012,972 1,138,683 672,412 1,615,696 890,986 (69,365) (69,365) (81,607) (69,365) 672,412 1,546,331 809,379 $163 $672,412 $2,559,303 $1,948,062 0 0 118 CITY OF COLUMBIA HEIGHTS, MINNESOTA DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Tax increments $1,322,824 Intergovernmental 300,352 Investment income: Interest and dividends 53,719 Change in fair value 22,699 Other revenues Total revenues 1,699,594 Tax Increment Multi-Use G.O. Refunding Redevelopmentlmprovement Bonds of 1991 Plan 1999A $ $33,169 $ 26,376 11,145 0 33,169 37,521 Expenditures: Debt service: Principal retirement Interest and fiscal charges 750 Miscellaneous 182, 119 Total expenditures 182,869 900,000 87,730 42,197 20,927 987,730 20,927 42,197 Revenues over (under) expenditures Statement 41 Totals 2000 1999 $1,355,993 $1,098,525 300,352 80,095 53,724 33,844 (37,907) 9,250 1,770,284 1,123,592 900,000 945,000 130,677 153,629 203,046 172,365 1,233,723 1,270,994 1,516,725 (987,730) 12,242 (4,676) 536,561 (147,402) 987,730 254,029 987,730 0 254,029 Other financing sources (uses): Operating transfers m 750 Operating transfers (out) ( 1,042, 118) Toml other fmancing sources (uses) (1,041,368) 475,357 12,242 249,353 Net increase in fund balance 467,927 (81,607) 423,059 Fund balance (deficit) - January 1 $0 ($69,365) $672,412 $943,284 Fund balance (deficit) - December 31 1,242,509 1,521,625 (1,042,118) (1,208,956) 200,391 312,669 736,952 165,267 809,379 644,112 $1,546,331 $809,379 119 120 CAPITAL PROJECT FUNDS Capital Project Funds are maintained to account for the construction of major capital facilities. Project funding consists of a comb'mation of several revenue sottrees, such as municipal State Aid streets, special assessments, Sewer Utility Fund, other governmental units, State and Federal grants, etc. Capital Improvement Fund 401 - used to account for Capital Project Funds whereby funding is provided by a number of internal and external sources. Downtown Parking Maintenance Fund 405 - used for maintenance of the West Side Parking. TII~ District #2 Fund 407 - used to account for revenues and expenditures located within the Tax Increment Financing District #2. Sheffield Redevelopment Fund 410 - used to fund redevelopment of the area of the City identified as Sheffield Neighborhood. Capital Improvement General Government Buildint~s Fund 411 - used to account for Improvements to murticipal buildings - library, municipal garage, and City Hall. Capital Iml~rovement Parks Fund 412 - used to account for capital improvements in City parks. Capital Improvement Proiects Fund 415 - used to account for projects that will be fully assessed to affected properties. Infrastructure Replacement Fund 430 - used to fund replacement of City infrastructure. Capital Equipment Replacement Fund 431 - used to fund replacement of fixed assets as needed. Cal~ital Equipment Fire Fund 439 - used to fund replacement of fire FIxed assets. 121 CITY OF COLUMBIA HEIGHTS, MINNESOTA CAPITAL PROJECT FUNDS COMBINiNG BALANCE SHEET December 31, 2000 With Comparative Totals For December 3 I, 1999 Assets Cash and investments Receivables: Special assessments: Unremit~ed Delinquent Deferred Interest Loans Due from other gnvemmental units Due from other funds Real estate held for resale Total assets Liabilities and Fund Balance Liabilities: Accounts payable Accrued salaries and withholdings payable Conlracts payable - retained percentage Due to other governmental units Due to other funds Deferred revenue Deposits Total liabilities Fund balance (deficit): Reserved for real estate held for resale Unreserved: Designated for subsequent years' expenditures Designated for capital improvement Undesignated Total fund balance (deficit) Total liabilities and fund balance CapitaI Improvement Fund 401 $0 $83 1,000 502 1,585 (1,585) (1,585) $0 Parking Maintenance Fund 405 $27,889 337 $28,226 28,226 28,226 $28,226 TIF District#2 Fund 407 $0 2,243 2,243 (2,243) (2,243) $0 Sheffield Redevelopmerit Fund 410 $478,175 2,501 44,600 $525,276 758,303 5,000 763,303 44,600 (282,627) (238,027) $525,276 Capital Improvement General Govemment Buildings Fund 411 $31,273 $31,273 $ 14 14 31,259 31,259 $31,273 122 Statement 42 Capital Capital Capital Capital Improvement Improvement Infrastructure Equipment Equipment Parks Projects Replacement Replacement Fire Fund 412 Fund 415 Fund 430 Fund 431 Fund 439 2000 Totals 1999 $823,796 $140,965 $2,850,274 $ $4,352,372 $4,964,944 7,898 $831,694 3,363 84,483 636,992 $724,838 9,421 38,447 700,379 528,398 571,899 $678,784 $3,460,620 $700,379 3,363 84,483 636,992 56,103 2,501 700,379 1,100,297 44,600 $6,981,090 1,691 83,475 604,210 50,875 2,959 74,600 $5,782,754 $60,386 1,806 57,792 569,154 721,475 $4,193 $ 25,284 0 1,410,613 4,193 25,284 0 $64,662 1,806 58,806 25,284 1,330,202 721,475 5,000 2,207,235 $88,730 1,516 17,311 884,430 687,685 7,000 1,686,672 5,375 359,948 466,371 831,694 $831,694 (685,775) (685,775) $724,838 674,591 674,591 $678,784 64,557 3,370,779 3,435,336 $3,460,620 700,379 700,379 $700,379 44,600 69,932 1,060,327 3,598,996 4,773,855 $6,981,090 74,600 53,452 359,948 3,608,082 4,096,082 $5,782,754 123 CITY OF COLUMBIA HEIGHTS, MINNESOTA CAPITAL PROJECT FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES iN FUND BALANCE For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Special assessments Intergoveramental Investment income: Interest and dividends Change in fair value Miscellaneous Project reimbursement Proceeds from sale of land Total revenues Expenditures: Other project expenditures Revenue over (under) expenditures Other financing sources (uses): Proceeds from bonds Operating transfers in Operating transfers (out) Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - January I Fund balance (deficit) - December 31 Capital Improvement Fund 401 Parking Fund 405 TIF District #2 Fund 407 Capital Improvement General Sheffield Govermnent Redevelopment Buildings Fund 410 Fund 411 $ $ $ $ $ 1,152 1,152 1,823 771 2,594 5,181 (2,587) 0 (2,587) 30,813 $28,226 21,254 (20,102) 156 0 (20,102) 18,517 (S1,585) 6,000 0 6,156 0 22,666 90,684 0 (16,510) (90,684) 147,256 150,000 0 147,256 150,000 0 130,746 59,316 (2,243) (368,773) (28,057) ($2,243) ($238,027, ) $31,259 124 Statement 43 Capital Improvement Parks Fund 412 42,766 18,070 108 60,944 Capital Improvement Projects Fund 415 $448,199 28,872 958,586 1,435,657 Fund430 $ 190,000 51,009 21,554 262,563 Capital Equipment Replacement Fund 431 208,166 87,960 296,127 Capital Equipment Fire Fund 439 $ 700,379 700,379 Totals 2000 $448,199 890,379 303,920 128,355 28,981 959,738 6,000 2,765,572 1999 $399,300 255,543 (186,546) 97,029 655,428 176,000 1,396,754 71,776 00,832) 1,729,851 (294,194) 394,138 (131,575) 292,276 3,851 700,379 2,627,826 137,746 1,724,829 (328,075) 306,800 306,800 295,968 535,726 $831,694 (254,029) (254,029) (548,223) (137,552) ($685,775) 50,000 50,000 (81,575) 756,166 $674,591 140,000 140,000 143,851 3,291,485 $3,435,336 0 700,379 $700,379 794,056 (254,029) 540,027 677,773 4,096,082 $4,773,855 853,120 856,456 (817,674) 891,902 563,827 3,532,255 $4,096,082 125 126 ENTERPRISE FUNDS The authority for these types of funds is derived from Section 69(b) of the City Charter which allows for Utility or other Public Service Enterprise Funds. The Enterprise Funds are a member of the Proprietary Fund Type category, and, as such, are accounted for on the accrual basis of accounting. Revenues in the Enterprise Funds are recoEni zed when they are earned and expenses are recognized when they are incurred. The Enterprise Funds are used to account for operations that are either financed and operated in a manner similar to private business enterprises or where the governing body has decided that periodic dete~nination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Water Utility Fund - used to account for revenues and expenses associated with services to area residents. Sewer Utility Fund - used to account for revenues and expenses associated with sewer disposal within the City. Refuse Utility Fund - used to account for revenues and expenses associated with organized collection of refuse and recycling in the City. Storm Sewer Utility Fund - used to account for revenues and expenses associated with storm water disposal. Lkluor Fund - used to account for revenues and expenses associated with the operation of three off-sale liquor stores. 127 CITY OF COLUMBIA HEIGHTS, MINNESOTA ENTERPRISE FUNDS COMBINING BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Assets Cash and cash equivalents Receivables: Due from other governmental Due from other funds Prepayments Due from other governmental units, Fixed assets: Land Buildings Improvements other than buildings Machinery and equipment Total fixed assets Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounta payable Accrued salaries and withholdings payable Contracts payable - retained percentage Due to other governmental units Due to other funds Accrued interest payable Deposits Total current liabilities Long-term liabilities (net of current portion): Bonds payable Total liabilities Fund equity: Contributed capital: Municipal funds Proper~ owners/customers Federal funds Total contributed capital Retained earnings: Reserved for capital improvements Unreserved Total retained earnings Total fund equity Total liabilities and fund equity 128 Water $762,539 294,598 9,288 101,605 6,436 1,174,466 45,223 462,288 3.739,833 306,777 1,402,877 5,956,998 2,082,864 3,874,134 $5,048,600 $4,061 23,103 131,341 51,059 101,124 16,595 3,744 331,027 1,010,914 1,341,941 4,198 193,455 453,000 650,653 1,437,751 1,618,255 3,056,006 3,706,659 $5,048,600 Sewer $1,804,767 280,891 17,188 5,002 589,303 2,697,151 241,038 36,586 57,942 3,945,059 546,342 205,573 4,791,502 2,542,977 2,248,525 $5,186,714 $2,412 20,302 629 23,343 38,353 61,696 4,198 395,592 399,790 1,702,563 3,022,665 4,725,228 5,125,018 $5,186,714 Refuse $709,398 286,889 9,465 1,005,752 6,000 14,456 107,681 128,I37 29,478 98,659 $1,104,411 $100,795 100,795 100,795 1,003,616 1,003,616 1,003,616 $1,104,411 SmrmSewer $581,978 39,498 9,538 631,014 243,776 130,386 374,162 5,675 368,487 $999,501 $8,261 14,539 22,800 885,733 908,533 703,807 (612,839) 90,968 90,968 $999,501 Liquor $1,515,573 6,221 14,925 1,310 169,000 15,865 656,715 2,379,609 4,360 181,631 103,409 370,187 659,587 547,881 111,706 $2,491,315 $200,404 51,307 61,125 312,836 312,836 23,962 2,154,517 2,178,479 2,178,479 $2,491,315 129 2000 Totals $5,374,255 908,097 60,404 6,312 859,908 15,865 663,151 7,887,992 241,038 86,169 707,861 8,046,533 1,330,987 1,738,836 11,910,386 5,208,875 6,701,511 $I4,830,541 $315,933 94,712 131,341 112,184 101,124 31,763 3,744 790,801 1,935,000 2,725,80I 8,396 589,047 453,000 1,050,443 3,868,083 7,186,214 11,054,297 12,104,740 $14,830,541 Statement 44 1999 $4,808,785 853,498 62,562 27,514 1,132,662 659,305 7,544,326 281,755 86,169 707,861 7,317,910 1,322,686 1,763,771 11,198,397 4,957,014 6,241,383 $14,067,464 $408,839 96,027 131,168 115,180 55,796 3,744 810,754 1,935,000 2,745,754 8,396 654,276 453,000 1,115,672 4,297,143 5,908,895 10,206,038 11,321.710 $14,067,464 CITY OF COLUMBIA HEIGHTS, MINNESOTA ENTERPRISE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS For The Year Ended December 3 I, 2000 With Comparative Totals For The Year Ended December 31, 1999 Operating revenues: Charges for services: Customer services Penalties Sewer service charges Refuse service charges Storm sewer service charges Charges for sales: Water Meter Liquor Beer Wine Other Total operating revenues Operating expenses: Cost of sales and services Distribution Administration Recycling Hazardous waste Cost of goods sold Operating expense Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Intergovernmental Miscellaneous revenues Interest and fiscal charges Miscellaneous expenses Total nonoperating revenues (expenses) Net income before operating transfers Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers Net income (loss) Credit for depreciation on contributed assets Retained earnings - January 1 Retained earnings - December 31 130 Water $23,443 30,259 1,285,115 74,689 1,413,506 735,393 399,775 21,207 92,539 1,248,914 164,592 50,290 21,250 6,449 (37,411) 40,578 205,170 432,440 (540,396) (107,956) 97,214 26,294 2,932,498 $3,056,006 Sewer $ 1,223,167 1,223,167 646,382 212,935 14,542 I19,258 993,117 230,050 127,006 39,325 84,986 23,209 (1,419) (12,722) 260,385 490,435 340,361 (448,316) (107,955) 382,480 38,935 4,303,813 $4,725,228 Statement 45 Refuse Storm Sewer Liquor 2000 Totals 1999 $ 1,243,644 1,243,644 153,428 153,428 1,894,952 3,277,002 607,184 645,883 6,425,021 $23,443 30,259 1,223,167 1,243,644 153,428 1,285,115 74,689 1,894,952 3,277,002 607,184 645,883 10,458,766 $26,336 30,306 1,233,221 1,313,232 1,231,948 60,023 2,015,726 3,335,712 648,092 669,846 10,564,442 1,214,564 11,006 12,367 449 12,261 1,250,647 (7,003) 61,024 1,887 5,287 68,198 85,230 5,051,575 964,161 22,517 6,038,253 386,768 2,596,339 673,734 48,642 12,367 449 5,051,575 964, I61 251,862 9,599,129 859,637 2,625,172 662,203 42,338 I4,875 8,908 5,238,023 907,136 220,375 9,719,030 845,412 51,248 21,655 59,727 1,401 134,031 127,028 (I60,330) (160,330) (33,302) 1,036,918 $1,003,616 51,645 21,823 (32,778) (23,900) 16,790 102,020 200,594 (200,594) 0 102,020 (11,052) $90,968 80,810 34,146 10,864 125,820 512,588 (277,970) (277,970) 234,618 1,943,861 $2,178,479 360,999 138,199 I44,713 41,923 (71,608) (36,622) 577,604 1,437,241 973,395 (1,627,606) (654,211) 783,030 65,229 I0,206,038 $11,054,297 362,473 (229,396) 63,837 68,678 (77,600) (12,869) 175,123 1,020,535 3,I48,907 (3,672,775) (523,868) 496,667 65,229 9,644,142 $10,206,038 131 CITY OF COLUMBIA HEIGHTS, MINNESOTA ENTERPRISE FUNDS COMBINING STATEMENT OF CASH FLOWS For The Year Ended December 31,2000 With Comparative Totals For The Year Ended December 3 I, 1999 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Miscellaneous expenses Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers in Operating transfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Proceeds from sale of bonds Interest and fiscal charges Net cash flows from capital and related financing activities Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous revenues Miscellaneous expenses Depreciation expense Changes in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in due from other governmental units (Increase) decrease in due from other funds (Increase) decrease in prepayments (Increase) decrease in inventory, at cost Increase (decrease) in accounts payable Increase (decrease) in accrued salaries and withholdings payable Increase (decrease) in contracts payable-retained percentage Increase (decrease) in due to other governmental units Increase (decrease) in due to other funds Total adjustments Net cash flows from operating activities 132 W~er $1,292,111 (893,411) (237,715) 6,449 167,434 432,440 (540,396) (107,956) (417,472) (49,966) (467,438) 52,312 21,250 73,562 (334,398) 1,096,937 $762,539 $164,592 6,449 92,539 (19,790) (101,605) (2,242) (86,869) (1,809) 13,923 1,122 101,124 2,842 $167,434 Sewer $1,316,929 (825,264) (116,638) 108,195 (12,722) 470,500 340,361 (448,316) (107,955) (13,538) (1,896) ( 15,434) 129,052 39,325 168,377 515,488 1,289,279 $1,804,767 $230,050 108,195 (12,722) 119,258 (4,075) 49,463 48,374 (66,323) (1,720) 240,450 $470,500 Statement 46 Re~se $1,596,811 (1,136~56) (1,224) 61,128 520,259 (160,330) (160,330) 0 Storm Sewer $113,930 (5,543) (49,107) (23,900) 35,380 200,594 (200,594) 0 (280,979) (43,779) (324,758) Liquor $6,419,059 (5,515,801) (581,740) 10,864 332,382 (277,970) (277,970) Totals 2000 $10,738,840 (8,376~75) (986,424) 186,636 (36,622) 1,525,955 973,395 (1,627,606) (654,211) (711,989) (95,641) (807,630) 1999 $10,918,120 (8,387,276) (939,059) 132,516 (12,869) 1,711,432 3,148,907 (3,672,775) (523,868) (2,202,223) 1,961,646 (48,450) (289,027) 54,548 21,655 76,203 436,132 273,266 $709,398 48,749 21,823 70,572 (218,806) 800,784 $581,978 78~96 34,146 112,642 167,054 1,348,519 $1,515,573 363,157 138,199 501,356 565,470 4,808,785 $5,374,255 336,549 (229,396) 107,153 1,005,690 3,803,095 $4,808,785 ($7,003) $85,230 $386,768 $859,637 $845312 61,128 12,261 i4,791 12,391 325,985 100,721 (15) 527,262 $520,259 (23,900) 5,287 (39,498) 8,261 (49,850) $35,380 10,864 22,517 (6,027) 65 (15,865) (1,6o4) (62,447) 2,229 (4,118) (54,386) $332,382 186,636 (36,622) 251,862 (54,599) 61,919 272,754 (15,865) (3,846) (106,657) (1,315) 13,923 (2,996) 101,124 666,318 $1,525,955 132,516 (12,869) 220,375 (49,866) 25,205 378,339 59,147 (9,235) 151,956 (26,663) 117,418 (18,735) (101,568) 866,020 $1,711,432 133 CITY OF COLUMBIA HEIGHTS, MINNESOTA WATER UTILITY FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 47 Operating Account Cash and cash equivalents $289,716 Receivables: Accounts 294,598 Interest 3,771 Due from other funds 101,605 Inventory, at cost 6,436 Fixed assets: Land Buildings Improvements other than buildings Machinery and equipment Construction in process Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable $4,061 Accrued salaries and withholdings payable 23, 103 Contracts payable - retained percentage Due to other governmental units 51,059 Due to other funds Aecraed interest payable Deposits Total current liabilities Long-term liabilities (net of current portion): Bonds payable Total liabilities Fund equity: Contributed capital: Municipal funds Property owners Federal funds Total contributed capital Retained earnings: Reserved for capital improvements Unreserved 2,434,763 Total retained earnings Total fund equity Total liabilities and fund equity $3,167,383 Capital Equipment Capital Replacement Construction Debt Totals Account Account Service 2000 1999 $262,421 $ $210,402 $762,539 $1,096,937 294,598 274,808 2,748 2,170 599 9,288 11,310 101,605 6,436 4,194 696,126 265,169 2,170 211,001 1,174,466 1,387,249 45,223 45,223 45,223 462,288 462,288 462,288 3,739,833 3,739,833 3,471,164 306,777 306,777 302,627 1,402,877 1,402,877 1,258,224 4,554,121 0 1,402,877 0 5,956,998 5,539,526 2,082,864 2,082,864 1,990,325 2,471,257 0 1,402,877 0 3,874,134 3,549,201 $3,167,383 $265,169 $1,405,047 $211,001 $5,048,600 $4,936,450 $ - $ $ - $4,061 $90,930 23,103 24,912 131,341 131,341 117~18 51,059 49,937 101,124 101,124 16,595 3,744 I6,595 29,150 3,744 3,744 81,967 0 232,465 16,595 331,027 316,091 1,010,914 1,010,914 1,010,914 81,967 0 232,465 1,027,509 1,341,941 1,327,005 4,198 4,198 4,198 193,455 193,455 219,749 453,000 453,000 453,000 650,653 0 0 0 650,653 676,947 265,169 1,172,582 1,437,751 1,643,543 (816,508) 1,618,255 1,288,955 2,434,763 265,169 1,172,582 (816,508) 3,056,006 2.932~98 3,085,416 265,169 1,172~582 (816,508) 3,706,659 3,609,445 $265,169 $1,405,047 $211,001 $5,048,600 $4,936,450 134 CITY OF COLLrMBIA HEIGHTS, MINNESOTA WATER UTILITY FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 48 Operating revenues: Charges for services: Customer services Penalties Charges for sales: Water Meter Total operating revenues Operating expenses: Cost of sales and services Distribution Administration Depreciation Total operating expenses Net income from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Miscellaneous revenues Interest and fiscal charges Miscellaneous expenses Total nonoperating revenues (expenses) Net income before operating transfers Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers Net income (loss) Credit for depreciation on contributed assets Retained earnings-January 1 Retained earnings ~ December 3 1 Operating Account Capital Equipment Capital Replacement Construction Account Account Debt Service $23,443 $ 30,259 1,285,115 6,196 1,345,013 $ $ ~ 0 0 68,493 68,493 0 68,493 735,393 399,775 21,207 92,539 1,248,914 0 96,099 0 Totals 2000 $23,443 30,259 1,285,115 74,689 1,413,506 735,393 399,775 21,207 92,539 1,248,914 164,592 1999 $26,336 30,306 1,231,948 60,023 1,348,613 777,947 396,668 20,071 84,982 1,279,668 68,945 20,420 14,876 11,750 3,244 50,290 58,772 8,628 6,286 4,965 1,371 21,250 (41,469) 6,449 6,449 3,159 (37,411) (37,411) (36,270) (9,246) 35,497 21,162 16,715 (32,796) 40,578 (25,054) 131,596 21,162 16,715 35,697 205,170 43,891 268,669 25,000 138,771 432,440 1,932,231 (271,727) (268,669) (540,396) (1,384,681) (3,058) 25,000 (268,669) 138,771 (107,956) 547,550 128,538 46,162 (251,954) 174,468 97,214 591,441 26,294 26,294 26,294 2,279,931 219,007 1,424,536 (990,976) 2,932,498 2,314,763 $2,434,763 $265,169 $1,I72,582 ($816,508) $3,056,006 $2,932,498 135 CITY OF COLUMBIA HEIGHTS, MINNESOTA WATER UTILITY FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 49 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Miscellaneous expenses Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers in Operating transfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Proceeds from sale of bonds Interest and fiscal charges Net cash flows from capital and related financing activities Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income to net cash flows from operating activities Operating income Adjustments to reconcile operating income to net cash flows from operating activities: Miscellaneous revenues Miscellaneous expenses Depreciation expense Changes in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in due from other funds (Increase) decrease in prepayments (Increase) decrease in inventory, at cost Increase (decrease) in accounts payable Increase (decrease) in accrued salaries and withholdings payable Increase (decrease) in contracts payable-retained percentage Increase (decrease) in due to other governmental units Increase (decrease) in due to other funds Total adjustments Net cash flows from operating activities 2000 $1,292,111 (893,411) (237,715) 6,449 167,434 432,440 (540,396) (107,956) (417,472) (49,966) (467,438) 52,312 21,250 73,562 (334,398) 1,096,937 $762,539 $i64,592 6,449 92,539 (19,790) (101,605) (2,242) (86,869) (1,809) 13,923 1,122 I01,124 2,842 $167,434 1999 $1,453,974 (877,899) (233,931) 3,159 (9,246) 336,057 1,932,231 (1,384,681) 547,550 (1,426,I31) 1,010,914 (7,120) (422,337) 53,729 (41,469) 12,260 473,530 623,407 $1,096,937 $68,945 3,159 (9,246) 84,982 3,793 101,568 590 (1,719) 88,346 (2,496) 117,418 (IZ715) (101,568) 267,112 $336,057 136 CITY OF COLUMBIA HEIGHTS, MINNESOTA SEWER UTILITY FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 50 Operating Account Assets Current assets: Cash and cash equivalents $899,806 Receivables: Accounts 280,891 Interest 8,536 Due from other governmental units, current portion 5,002 Due from other funds Total current assets 1,194,235 Long-term assets: Due from other governmental units, net of current portion 241,038 Fixed assets: Land 36,586 Buildings 57,942 Improvements other than buildings 3,945,059 Machinery and equipment 546,342 Construction in process Total fixed assets 4,585,929 Less: accumulated depreciation 2,542,977 Net fixed assets 2,042,952 Total assets $3,478,225 Liabilities and Fund Equity Current liabilities: Accounts payable $634 Accrued salaries and withholdings payable 20,302 Conh'acts payable - retained percentage Accrued interest payable Total current liabilities 20,936 Long-term liabilities (net of cuPcent portion): Bonds payable Total liabilities 20,936 Fund equity: Contributed capital: Municipal funds 4, 198 Customers 395,592 Total contributed capital 399,790 Retained earnings: Reserved for capital improvements Unreserved 3,057,499 Total retained earnings 3,057,499 Total fund equity 3,457,289 Total liabilities and fund equity $3,478,225 Capital Equipment Replacement Account $352,240 3,735 355,975 0 0 $355,975 $ - 0 0 0 355,975 355,975 355,975 $355,975 Capital Construction Account $548,573 4,917 589,303 1,142,793 205,573 205,573 205,573 $1,348,366 $1,778 1,778 1,778 0 1,346,588 1,346,588 1,346,588 $1,348,366 Debt Service $4,148 4,148 0 0 $4,148 $ 629 629 38,353 38,982 0 (34,834). (34,834) (34,834) $4, I48 Totals 2000 $1,804,767 280,891 17,188 5,002 589,303 2,697,151 241,038 36,586 57,942 3,945,059 546,342 205,573 4,791,502 2,542,977 2,248,525 $5,186,714 $2,412 20,302 629 23,343 38,353 61,696 4,198 395,592 399,790 1,702,563 3,022,665 4,725,228 5,125,018 $5,186,714 1999 $1,289,279 276,816 19,234 13,748 637,677 2,236,754 281,755 36,586 57,942 3,635,698 542,191 505,547 4,777,964 2,423,719 2,354,245 $4,872,754 $54,985 22,022 13,750 1,106 91,863 38,353 130,216 4,198 434,527 438,725 1,825,345 2,478,468 4,303,813 4,742,538 $4,872,754 137 CITY OF COLUMBIA HEIGHTS, MINNESOTA SEWER UTILITY FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN KETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 51 Operating revenues: Charges for sales and services: Sewer service charges Operating expenses: Cost of sales and services Distribution Administration Depreciation Total operating expenses Net income from operations Nonoperating revenues (expenses) Investment income: Interest and dividends Change in fair value Intergovemmental Miscellaneous revenues Interest and fiscal charges Miscellaneous expenses Total nonoperating revenues (expenses) Capital Equipment Capit~ Oper~ing Replacement Constm~ion Debt Totals Account Account Account Service 2000 1999 $1,223,167 $ $ $ - $1,223,167 $1,233,221 646,382 646,382 648,114 212,935 212,935 265,535 14,542 14,542 12,424 119,258 119,258 106,568 993,117 0 0 0 993,117 1,032,641 230,050 0 0 0 230,050 200,580 57,488 20,223 49,295 19,528 8,545 11,252 84,986 23,209 (1,419) (12,722) Net income (loss) before operating transfer Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers 100,225 28,768 132,811 (1,419) 330,275 28,768 132,811 0,419) Net income (loss) 309,361 25,000 6,000 (138,955) (309,361) 170,406 25,000 (309,361) 6,000 Credit for depreciation on contributed assets Retained earnings - January I Retained earnings - December 31 500,681 53,768 (176,550) 4,581 38,935 2,517,883 302,207 1,523,138 (39,415) $3,057,499 $355,975 $1,346,588 ($34,834) 127,006 137,313 39,325 (70,525) 84,986 23,209 53,832 (1,419) (1,715) (12,722) 260,385 118,905 490,435 319,485 340,361 234,055 (448,316) (650,254) (107,955) (416,199) 382,480 (96,714) 38,935 38,935 4,303,813 4,361,592 $4,725,228 $4,303,813 138 CITY OF COLUMBIA HEIGHTS, MINNESOTA SEWER UTILITY FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 52 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Miscellaneous expenses Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers in Operating h'ansfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Proceeds from sale of bonds Interest and fiscal charges Net cash flows from capital and related financing activities Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income to net cash flows from operating activities Operating income Adjustments to reconcile operating income to net cash flows from operating activities: Miscellaneous revenues Miscellaneous expenses Depreciation expense Changes in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in due from other governmental units (Increase) decrease in due from other funds (Increase) decrease in prepayments Increase (decrease) in accounts payable Increase (decrease) in accrued salaries and withholdings payable Total adjustments Net cash flows from operating activities 2000 $1,316,929 (825,264) (116,638) 108,195 (12,722) 470,500 340,361 (448,316) (107,955) (13,538) (1,896) (15,434) 129,052 39,325 168,377 515,488 1,289,279 $1,804,767 $230,050 108,195 (12,722) 119,258 (4,075) 49,463 48,374 (66,323) (1,,720) 240,450 $470,500 1999 $1,280,480 (668,952) (139,827) 53,832 525,533 234,055 (650,254) (416,199) (560,870) 39,459 (1,715) (523,126) 132,270 (70,525) 61,745 (352,047) 1,641,326 $1,289,279 $200,580 53,832 106,568 (37,485) 38,230 46,514 58,557 61,381 (2,644) 324,953 $525,533 139 CITY OF COLUMBIA HEIGHTS, MINNESOTA REFUSE UTILITY FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 53 Assets Current assets: Cash and cash equivalents Receivables: Accounts Interest Due from other governmental units Due from other funds Total current assets Fixed assets: Buildings Improvements other than buildings Machinery and equipment Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accotmts payable Accrued salaries and withholdings payable Total liabilities Fund equity: Retained earnings: Umeserved Total liabilities and fund equity 2000 $709,398 286,889 9,465 1,005,752 6,000 14,456 107,681 128,137 29,478 98,659 $1,104,411 $100,795 100,795 1,003,616 $1,104,411 1999 $273,266 301,680 12,765 12,391 325,985 926,087 6,000 14,456 107,681 128,137 17,218 110,919 $1,037,006 $73 15 88 1,036,918 $1,037,006 140 CITY OF COLUMBIA HEIGHTS, MINNESOTA REFUSE UTILITY FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES 1N RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Operating revenues: Refuse service charges Operating expenses: Cost of sales and services Administration Recycling Hazardous waste Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Inves~nent income: Interest and dividends Change in fair value Intergovernmental Miscellaneous revenues Total nonoperating revenues (expenses) Net income before operating transfers Operating transfers: Operating transfers (out) Net income (loss) Retained earnings - January 1 Retained earnings - December 31 2000 $1,243,644 1,214,564 11,006 12,367 449 12,261 1,250,647 (7,003) 51,248 21,655 59,727 1,401 134,031 127,028 (160,330) (33,302) 1,036,918 $1,003,616 Statement 54 1999 $1,313,232 1,199,111 9,843 14,875 8,908 7,675 1,240,412 72,820 66,336 (46,806) 63,837 1,609 84,976 157,796 (465,840) (308,044) 1,344,962 $1,036,918 141 CITY OF COLUMBIA HEIGHTS, MINNESOTA REFUSE UTILITY FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For the Year Ended December 31, 1999 Statement 55 Cash flows from operating activities: Cash received ~rom customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers (out) Cash flows from capital and related fmancing activities: Acquisition of fixed assets Cash flows from rovesting activities: Investment income: Interest and cF~vidends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January I Cash and cash equivalents - December 31 Reconciliation of operating income to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous revenues Depreciation expense Changes in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in due from other govermmental units (Increase) decrease in due from other funds Increase (decrease) in accounts payable Increase (decrease) in accrued salaries and withholdings payable Total adjusunents Net cash flows from operating activities 2000 $1,596,811 (1,136,456) (1,224) 61,128 520,259 (160,330) 54,548 21,655 76,203 436,132 273,266 $709,398 ($7,003) 61,128 12,261 14,791 12,391 325,985 100,721 (15) 527,262 $520,259 1999 $1,514,975 (1,232,514) (1,621) 65,446 346,286 (465,840) (108,690) 62,941 (46,806) 16,135 (212,109) 485,375 $273,266 $72,820 65,446 7,675 (16,123) (12,391) 230,257 (1,413) 15 273,466 $346,286 142 CITY OF COLUMBIA HEIGHTS, MINNESOTA STORM SEWER UTILITY FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 56 Current assets: Cash and cash equivalents Receivables: Accounts Interest Total current assets Fixed assets: Improvements other than buildings Constxuction in process Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Accrued interest payable Total current liabilities Long-term liabilities (net of current portion): Bonds payable Total liabilities Fund equity: Retained earnings: Reserved for capital improvements Unreserved Total retained earnings Total fund equity Operating Account $2,472 39,498 190 42,160 243,776 243,776 5,675 238,101 $280,261 $57 57 57 280,204 280,204 280,204 Capital Construction Account $572,277 9,348 581,625 130,386 130,386 130,386 $712,011 $8,204 8,204 8,204 Debt Service 703,807 703,807 703,807 $712,011 $7,229 7,229 0 0 $7,229 $ 14,539 14,539 885,733 900,272 (893,043) (893,043) (893,043) Totals 2000 $581,978 39,498 9,538 631,014 243,776 130,386 374,162 5,675 368,487 $999,501 $8,261 14,539 22,800 885,733 908,533 703,807 (612,839) 90,968 90,968 1999 $800,784 6,642 807,426 93,183 93,183 388 92,795 $900,221 25,540 25,540 885,733 911,273 806,300 (817,352) (11,052) (11,o52) Total liabilities and fund equity $280,261 $7,229 $999,501 $900,221 143 CITY OF COLUWIBIA ItEIGHTS, MINNESOTA STORM SEWER UTILITY FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 57 Operating revenues: Charges for sales and services: Storm sewer service charges Operating Account $153,428 Operating expenses: Distribution 61,024 Administration 1,887 Depreciation 5,287 Total operating expenses 68, 198 Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Interest and fiscal charges Miscellaneous expenses Total nonoperating revenues (expenses) Net income (loss) before operating transfers Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers Net income (loss) Retained earnings - Januaxy 1 Retained earnings - December 31 85~230 1,031 436 1,467 86,697 150,594 (50,000) 100,594 187,291 92,913 $280,204 Capital Construction Account 0 0 50,614 21,387 (23,900) 48,101 48,101 (150,594) (150,594) (102,493) 806,300 $703,807 Debt Service (32,778) (32,778) (32,778) 50,000 50,000 17,222 (910,265) ($893,043) Totals 2000 $153,428 61,024 1,887 5,287 68,198 85,230 51,645 21,823 (32,778) (23,900) 16,790 102,020 200,594 (200,594) 0 102,020 (I1,052) $90,968 1999 388 388 (388) 34,520 (24,357) (39,615) (29,452) (29,840) 982,621 (963,833) 18,788 (11,052) ($11,052) 144 CITY OF COL~IA HEIGHTS, MINNESOTA STORM SEWER UTILITY FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous expenses Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers in Operating transfers (ou0 Net cash flows from noncapital f'mancing activities Cash flows from capital and related f'mancing activities: Acquisition of f'kxed assets Proceeds from sale of bonds Interest and fiscal charges Net cash flows from capital and related fmancing activities Cash flows from investing activities: InvesUnent income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents- January 1 Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous expenses Depreciation expense Changes in assets and liabilities: (Increase) decrease in accounts receivable Increase (decrease) in accounts payable Total adjustments Net cash flows from operating activities 145 2000 $113,930 (5,543) (49,107) (23,900) 35,380 200,594 (200,594) 0 (280,979) (43,779) (324,758) 48,749 21,823 70,572 (218,806) 800,784 $581,978 $85,230 (23,900) 5,287 (39,498) 8,26I (49,850) $35,380 Statement 58 I999 $ 982,621 (963,833) 18,788 (93,183) 911,273 (39,6t5) 778,475 27,878 (24,357) 3,521 800,784 $800,784 ($388) 388 388 $0 CITY OF COLUMBIA HEIGHTS, MINNESOTA LIQUOR FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 3 l, 1999 Statement 59 Assets Current assets: Cash and cash equivalents Receivables: Accounts Interest Due from other governmental units Due from other funds Prepayments Inventory, at cost Total current assets Fixed assets: Land Buildings Improvements other than buildings Machinery and equipment Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Accrued salaries and withholdings payable Due to other govemrnental units Total liabilities Fund equity: Retained earnings: Resetwed for capital improvements Untesetwed Total retained earnings Total liabilities and fund equity Operating Account $1,491,871 6,22t 14,665 1,310 169,000 15,865 656,715 2,355,647 4,360 181,631 103,409 370,187 659,587 547,881 111,706 $2,467,353 $200,404 51,307 61,125 312,836 2,154,517 2,154,517 $2,467,353 Capital Equipment Replacement Account $23,702 260 23,962 0 0 $23,962 0 23,962 23,962 $23,962 Totals 2000 $1,515,573 6,221 I4,925 1,310 169,000 15,865 656,715 2,379,609 4,360 181,631 103,409 370,187 659,587 547,881 111,706 $2,491,315 $200,404 51,307 61,125 312,836 23,962 2,I54,517 2,178,479 $2,491,315 1999 $1,348,519 194 12,611 1,375 169,000 655,111 2,186,810 4,360 181,631 103,409 370,187 659,587 525,364 134,223 $2,321,033 $262,851 49,078 65,243 377,172 21,955 1,921,906 1,943,861 $2,321,033 146 CITY OF COLUMBIA HEIGHTS, MINNESOTA LIQUOR FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES 1N RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 60 Top Valu Capital Operating Accounts Total Equipment Top Heights Operating Replacement Valu II Liquor Accounts Account Operating revenues: Charges for sales: Liquor $917,404 $575,300 $402,248 $1,894,952 Beer 1,492,350 1,055,851 728,801 3,277,002 Wine 315,908 224, 184 67,092 607, 184 Other 314,146 176,605 155,132 645,883 Total operating revenues 3,039,808 2,031,940 1,353,273 6,425,021 Totals 2000 1999 $1,894,952 $2,015,726 3,277,002 3,335,712 607,184 648,092 645,883 669,846 0 6,425,021 6,669,376 Operating expenses: Cost of goods sold 2,405,354 1,605,431 1,040,790 5,051,575 Operating expense 476,228 307,106 180,827 964,16I Depreciation 5,596 13,654 3,267 22,517 Total operating expenses 2,887,178 1,926,191 1,224,884 6,038,253 5,051,575 5,238,023 964,161 907,136 22,517 20,762 0 6,038,253 6,165,921 Net income from operations $152,630 $105,749 $128,389 386,768 0 386,768 503,455 Nonoperating revenues (expenses): lnvesmaent income: Interest and dividends Change in fair value Miscellaneous revenues Miscellaneous expenses Total nonoperating revenues (expenses) 79,399 1,411 80,810 65,532 33,550 596 34,146 (46,239) 10,864 10,864 10,078 (3,623) 123,813 2,007 125,820 25,748 Net income before operating transfers 510,581 2,007 512,588 529,203 Operating transfers: Operating transfers (out) Total operating transfers (277,970) (277,970) (208,167) (277,970) 0 (277,970) (208,167) Net income 232,611 2,007 234,618 321,036 Retained earnings - January 1 1,921,906 21,955 1,943,861 1,622,825 Retained earnings - December 3 1 $2,154,517 $23,962 $2,178,479 $1,943,86l 147 CITY OF COLUMBIA HEIGHTS, MINNESOTA LIQUOR FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 61 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Miscellaneous expenses Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income to net cash tlows l~om operating activities Operating income Adjustments to reconcile operating income to net cash flows from operating activities: Miscellaneous revenues Miscellaneous expenses Depreciation expense Changes in assets and liabilities: (Increase) decrease (Increase) decrease (Increase) decrease (Increase) decrease Increase (decrease) Increase(decrease) in accounts receivable in due from other governmental units in prepayments in inventory, at cost in accounts payable in accrued salaries and withholdings payable Increase (decrease) in due to other governmental units Total adjustments Net cash flows from operating activities 2000 $6,419,059 (5,515,801) (581,740) 10,864 332,382 (277,970) (277,970) 78,496 34,146 112,642 167,054 1,348,519 $1,515,573 $386,768 10,864 22,517 (6,027) 65 (15,865) (1,604) (62,447) 2,229 (4, i18) (54,386) $332,382 1999 $6,668,691 (5,607,911) (563,680) 10,079 (3,623) 503,556 (208,167) (208,167) (13,349) 59,731 (46,239) 13,492 295,532 1,052,987 $1,348,519 $503,455 10,079 (3,623) 20,762 (51) (634) (7,516) 3,642 (21,538) (1,o2o) 101 $503,556 148 INTERNAL SERVICE FUNDS Intemal Service Funds are used to account for the financing on a cost reimbursement basis of goods or services provided by one department or agency to other departments or agencies within the City. Central Garage Fund - used to account for the costs of operating a maintenance facility for automotive equipment used by other City departments. Such costs are billed to other deparlments at actual cost plus a fixed overhead factor. The automotive equipment itself is acquired by the various user departments which are responsible for financing replacement vehicles as necessary. Energy Management Fund - used to account for the costs associated with energy management and maintenance within the City. All costs are recorded in the fund and allocated to user departments. Data Processing Fund - used to account for management information system costs throughout the City. Insurance Fund - used to account for certain costs of the City's risk management services and to build a reserve for catastrophe losses. All costs for claims and claims administration are recorded in the fund and allocated to user funds based on a percentage risk factor. Insurance premiums are recorded directly in the user funds. ComDensated Absences Fund - used to account for funds that have been set aside by the City Council for compensated absences. 149 CITY OF COLUMBLA, HEIGHTS, MINNESOTA INTERNAL SERVICE FUNDS COMBINING BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 62 Assets Central Energy Data Compensated Garage Management Processing Insurance Absences Totals 2000 1999 Current assets: Cash and cash equivalents $173,734 $98,092 $288,820 $749,601 $587,115 $1,897,362 $1,727,795 Receivables: Accounts 3,656 2,621 6,277 2,021 Interest 2, 163 496 2244 9,755 5,993 20,651 19,826 Prepayments 91,740 91,740 58,239 Inventory, at cost 47,974 47,974 61,606 Total current assets 227,527 101,209 291,064 851,096 593,108 2,064,004 1,869,48~7 Fixed assets: Buildings Improvements other than buildings Machinery and equipment Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Claims payable Accrued salaries and withholdings payable Capital lease payable current Accrued interest payable Total current liabilities Long-term liabilities: Compensated absences payable Total long-term liabilities Total liabilities Fund equity: Contributed capital: Municipal funds Property owners Total contributed capital Retained eamings: Reserved for insurance Reserved for capital improvements Unreserved Total retained earnings Total ~2nd equity Total liabilities and fund equity 404,988 395,871 800,859 770,008 121,550 314,910 436,460 436,460 120,177 124,708 244,885 197,171 646,715 710,781 124,708 0 0 1,482,204 1,403,639 389,387 710,781 83,589 1,183,757 1,135,575 257,328 0 41,119 0 0 298,447 268,064 $484,855 $101,209 $332,183 $851,096 $593,108 $~,362,451 $2,137,551 $13,208 $ - $34,465 $10 $ - $47,683 $39,964 61,495 61,495 200,000 20,933 4,338 25,271 22,877 58,907 296 34,141 0 38,803 61,505 0 134,449 322,044 474,059 474,059 452,381 0 0 0 0 474,059 474,059 452,381 34,141 ~0 38,803 61,50__5 474,059 608,508 774,425 124,196 64,653 188,849 14,374 247,491 261,865 450,714 124,196 124,196 64,653 64,653 0 0 0 0 188,849 188,849 101,209 101,209 101,209 789,591 789,591 731,301 24,471 38,845 26,968 268,909 119,049 736,658 416,008 293,380 789,591 119,049 !,565,094 1,174,277 293,380 789,591 119,049 1,753,943 1,363,126 $484,855 $101,209 $332,183 $851,096 $593,108 $2,362,451 $2,137,551 150 CITY OF COLUMBIA BEIGHTS, MINNESOTA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS For The Year Ended December 31,2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 63 Operating revenues: Charges for services: Services to departments Use of space Insurance allocation Recovery of damages Charges for sales: Sales ofgasollne Total operating revenues Operating expenses: Cost of services and space Claims administration Claims Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Miscellaneous revenues Interest expense Total nonoperating revenues (expenses) Net income (loss) before operating transfers Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers Net income (loss) Retained earnings - January I Retained earnings - December 31 Central Energy Data Compensated Totals Garage ManalSement Processinl~ Insurance Absences 2000 1999 $111,304 $ - $ - $ - $ - $111,304 $358,229 162,840 162,840 162,840 350,310 350,310 318,365 13,290 13,290 10,973 58,797 · 58,797 46,653 332,941 0 0 363.600 0 696,541 897,060 308,513 170,046 332,171 810,730 983,579 22,963 22,963 73,398 25,312 25,312 8,928 38,297 10,943 49,240 148,598 346,810 0 180,989 380,446 0 908,245 1,214,503 (13,869) 0 (180,989) (16,846) 0 (211,704) (317,443) 11,706 2,685 12,151 52,818 32,450 111,810 103,029 4,947 1,135 5,134 221318 13,712 47,246 (72,696) 7,886 2,621 10,507 3,686 (1,042) (1,042) (6,003) 24,539 5,399 17,285 75,136 46,162 168,521 28,016 10,670 5,399 (163,704) 58,290 46,162 (43,183) (289,427) 124,000 349,000 473,000 314,808 (30,000) (9,000) (39,000) (69,908) (30,000) 124,000 340,000 0 0 434,000 244,900 (19,330) 129,399 176,296 58,290 46,162 390,817 (44,527) 281,195 (28,190) 117,084 7311301 72,887 I~74~77 1,218,804 $261,86__5 $101,209 $293138__0 $789,591 $119,049 $I,565,094 $1,174,277 151 CITY OF COLUMBIA HEIGHTS, MINNESOTA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 64 Cash flows from operating activities: Cash received from customers/damages Cash paid to suppliers for goods and septices Cash payments to employees for services Miscellaneous revenues Net cash flows from operafng activities Cash flows from noncapital financing activities: Operating transfers in Operating transfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Interest expense Net cash flows from capital and related financing activities Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous revenues Depreciation expense Changes in assets and liabilities: (Increase) decrease in aceoun~ receivable (Increase) decrease in prepayments (Increase) decrease in inventory, at cost Increase (decrease) in accounts payable Increase (decrease) in claims payable Increase (decrease) in accrued salaries and withholdings payable Increase (decrease) in capital lease payable Increase (decrease) in accrued interest payable Total adjustments Net cash flows from operating activities Central Energy Data Compensated Totals Garal~e Management Processinfi: Insurance Absences 2000 1999 $331,051 $ - $ - $363,855 $ - $694,906 $895,607 (139,094) (54,119) (22,883) (591,951) 21,678 (786,369) (904,995) (143,29l) (115,131) (258,422) (251,355) 7,886 71886 3,686 56,552 (54,119) (138,014) (228,096) 21,678 (341,999) ~ 124,000 349,000 473,000 314,808 (30,000) __ . (9,000) (39,000) (69,908) (30,000) 124,000 340,000 0 0 434,000 244,900 (44,107) (35,516) (79,623) (45,560) 0,042) (1,042) ~ (44,107) (1,042) (35,516) 0 0 ~ (51,563) 11,952 2,474 10,951 53,547 32,061 110,985 98,262 4,947 1,135 5,134 22,318 13,712 47,24__6 (72,696) 16,899 3,609.. 16,085 75,865 45,773 158,231 25,566 (656) 72,448 182,555 (152,231) 67,451 169,567 (38,154) 174,390 25,644 106,265 901,832 519,664 1,727,795 1,765,949 $173,734 $98,092 $288,820 $749,601 $587,115 $1,897,36__2 $1,727,795 ($13,869) $ ($180,989) ($16,846) $ - ~ ($317,443) 7,886 2,621 10,507 3,686 38,297 10,943 49,240 148,598 (I,890) (2,621) 255 (4,256) (1~453) 11,313 12 (44,826) (33,501) 14,883 13,631 13,631 12,720 11,965 (6,229) 30,157 (28,174) 7,719 231109 (138,505) (138,505) 532 1,863 21,678 24,073 (26,670) (58,907) (58,907) (113,915) (296) (296) (572) 70,421 (54,119) 42,975 (211,250) 21,678 (130,295) 60,386 $56,552 ($54,119) ($138,014) ($228,096) $21,678 ($341,999) ($257,057) 152 CITY OF COLUMBIA HEIGHTS, MINNESOTA CENTRAL GARAGE FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 65 Assets Cun'ent assets: Cash and cash equivalents Receivables: Accounts Interest Inventory, at cost Total current assets Fixed assets: Buildings Improvements other than buildings Machinery and equipment Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Accrued salaries and withholdings payable Total liabilities Fund equity: Conlributed capital: Municipal funds Property owners Total contributed capital Retained earnings: Reserved for capital improvements Unreserved Total retained earrungs Total fund equity Total liabilities and fund equity Operating Account $159,517 3,656 2,006 47,974 213,153 404,988 12t,550 120,177 646,715 389,387 257,328 $470,481 $13,208 20,933 34,141 124,196 64,653 188,849 247,491 247,491 436,340 $470,481 Capital Equipment Replacement Account $14,217 157 14,374 0 0 $14,374 $ 0 0 14,374 14,374 14,374 $14,374 Tota~ 2000 $173,734 3,656 2,163 47,974 227,527 404,988 121,550 120,177 646,715 389,387 257,328 $484,855 $13,208 20,933 34,141 124,196 64,653 188,849 14,374 247,491 261,865 450,714 $484,855 1999 $174,390 1,766 2,409 61,606 240,171 374,137 121,550 106,921 602,608 351,09l 251,517 $491,688 $1,243 20,401 21,644 124,196 64,653 188,849 13,170 268,025 281,195 470,044 $491,688 153 CITY OF COLUMBIA HEIGHTS, MINNESOTA CENTRAL GARAGE FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES 1N RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Operating revenues: Charges for services: Services to departments Use of space Charges for sales: Sales of gasoline Total operating revenues Operating expenses: Cost of services and space Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Miscellaneous revenues Total nonoperating revenues (expenses) Net income (loss) before operating transfers Operating txansfers: Operating transfers in Operating transfers (out) Total operating transfers Net income (loss) Retained earnings - January 1 Retained eamings- December 31 Capital Equipment Operating Replacement Account Account Totals 2000 $111,304 $ $111,304 162,840 162,840 58,797 58,797 332,941 0 332,941 Statement 66 1999 $101,442 162,840 46,653 310,935 308,513 308,513 323,038 38,297 38,297 35,980 346,810 0 346,810 359,018 (13,869) 0 (13,869) (48,083) 10,860 846 11,706 12,515 4,589 358 4,947 (8,831) 7,886 7,886 3,686 23,335 1,204 24,539 7,370 9,466 1,204 10,670 (40,713) 18,000 (30,000) (30,000) (53,100) (30,000) 0 (30,000) (35,100) (20,534) 1,204 (19,330) (75,813) 268,025 13,170 281,195 357,008 $247,491 $14,374 $261,865 $281,195 154 CITY OF COLUMBIA HEIGHTS, MINNESOTA CENTRAL GARAGE FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 67 Cash flows from operating activities: Cash received from customers Cash paid to suppliers for goods and services Cash payments to employees for services Miscellaneous revenues Net cash flows from operating activities Cash flows from noncapital financing activities: Operating Uansfers in Operating lxansfers (out) Net cash flows from noncapital financing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustmems to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous revenues Depreciation expense Changes in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in prepayments (Increase) decrease in inventory, at cost Increase (decrease) in accounts payable Increase (decrease) in accrued salaries and withholdings payable Total adjustments Net cash flows from operating activities 2000 $331,051 (139,094) (143,291) 7,886 56,552 (30,000) (30,000) (44,107) 11,952 4,947 16,899 (656) 174,390 $173,734 ($13,869) 7,886 38,297 (1,890) 13,631 11,965 532 70,421 $56,552 1999 $309,169 (164,000) (150,226) 3,686 (1,371) 18,000 (53,100) (35,100) (35,315) 12,345 (8,831) 3,514 (68,272) 242,662 $174,390 ($48,083) 3,686 35,980 (1,766) 276 12,720 (3,848) (336) 46,712 ($1,371) 155 CITY OF COLUMBIA HEIGHTS, MINNESOTA ENERGY MANAGEMENT FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 68 Assets Cttrrent assets: Cash and cash equivalents Receivables: Accounts Interest Prepayments Total current assets Fixed assets: Buildings Improvements other than buildings Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Capital lease payable current Accrued interest payable Total liabilities 2000 $98,092 2,621 496 101,209 395,871 314,910 710,781 710,781 0 $101,209 0 1999 $25,644 285 11,313 37,242 395,871 314,910 710,781 710,781 0 $37,242 $6,229 58,907 296 65,432 Retained earnings: Unreserved Total liabilities and fund equity 101,209 $101,209 (28,190) $37,242 156 CITY OF COLUMBIA HEIGHTS, MINNESOTA ENERGY MANAGEMENT FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 69 Operathag revenues: Charges for services: Services to departments Operating expenses: Cost of services and space Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Miscelleaneous revenues Interest expense Total nonoperating revenues (expenses) Net income (loss) before operating transfers Operating transfers: Operating transfers in Net income Retained earnings - January 1 Retained eamings- December 31 2000 0 0 2,685 1,135 2,621 (1,042) 5,399 5,399 124,000 129,399 (28,190) $101,209 1999 $256,787 216,863 101,581 318,444 (61,657) 1,480 (1,044) (6,003) (5,567) (67,224) 100,000 32,776 (60,966) ($28,190) 157 CITY OF COLUMBIA HEIGHTS, MINNESOTA ENERGY MANAGEMENT FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Cash flows from operafrog activities: Cash received from customers Cash paid to suppliers for goods and services Miscellaneous revenues Net cash flows from operating activities Cash flows from noncapital f'mancing activities: Operating transfers in Cash flows from capital and related financing activities: Interest expense Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Miscellaneous revenues Depreciation expense Changes in assets and liabilities: (Increase) decrease in accotmts receivable (Increase) decrease in prepayments Increase (decrease) in accounts payable Increase (decrease) in capital lease payable Increase (decrease) in accrued interest payable Total adjustments Net cash flows from operating activities 158 2000 $ (54, i 19) (54,119) 124,000 (1,042) 2,474 1,135 3,609 72,448 25,644 $98,092 2,621 (2,621) 11,313 (6,229) (58,907) (296) (54,119) ($54,119) Statement 70 1999 $256,787 (325,581) (68,794) 100,000 (6,003) 1,195 (1,044) 151 25,354 290 $25,644 ($61,657) 101,581 (343) 6,112 (113,915) (572) (7,137) ($68,794) CITY OF COLUMBIA HEIGHTS, MINNESOTA DATA PROCESSING FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 71 Assets Current assets: Cash and cash equivalents Interest receivable Prepayments Total current assets Fixed assets: Machinery and equipment Total fixed assets Less: accumulated depreciation Net fixed assets Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Accrued salaries and withholdings payable Total liabilities Retained earnings: Reserved for capital improvements Unreserved Total retained earnings Total liabilities and fund equity Operating Account $264,566 2,027 266,593 124,708 124,708 83,589 41,119 $307,712 $34,465 4,338 38,803 268,909 268,909 $307,712 Capital Equipment Replacement Account $24,254 217 24,471 0 0 $24,471 $ 0 24,471 24,471 $24,471 Totals 200O $288,820 2,244 291,064 124,708 124,708 83,589 41,119 $332,183 $34,465 4,338 38,803 24,471 268,909 293,380 $332,183 1999 $106,265 1,044 12 107,321 90,250 90,250 73,703 16,547 $123,868 $4,308 2,476 6,784 13,798 103,286 117,084 $123,868 159 CITY OF COLUMBIA HEIGHTS, MINNESOTA DATA PROCESSING FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES IN PETAlNED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Operating Account Capital Equipment Replacement Account Totals 2000 Operating revenues $ $ $ Operating expenses: Cost of services Depreciation Total operating expenses Net income (loss) from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Total nonoperating revenues (expenses) Net income (loss) before operating transfers Operating transfers: Operating transfers in Operating transfers (out) Total operating transfers Net income 170,046 10,943 180,989 (180,989) 10,975 4,637 15,612 (165,377) 340,000 (9,000) 331,000 165,623 103,286 $268,909 Retained earnings - Janua~ 1 1,176 497 1,673 1,673 9,000 9,000 10,673 13,798 $24,471 Retained earnings - December 31 170,046 10,943 180,989 (180,989) 12,151 5,134 17,285 (163,704) 349,000 (9,000) 340,000 176,296 117,084 $293,380 Statement 72 1999 $ 132,528 11,037 143,565 (143,565) 5,430 (3,831) 1,599 (141,966) 196,808 (16,808) 180,000 38,034 79,050 $117,084 160 CITY OF COLU1VIBIA HEIGHTS, MINNESOTA DATA PROCESSING FLrND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Cash flows from operating activities: Cash paid to suppliers for goods and services Cash payments to employees for services Net cash flows from operating activities Cash flows from noncapital financing activities: Operating transfers in Operating transfers (out) Net cash flows from noncapital fmancing activities Cash flows from capital and related financing activities: Acquisition of fixed assets Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase in cash and cash equivalents Cash and cash equivalents - January i Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Depreciation expense Changes in assets and liabilities: (Increase) decrease in prepayments Increase (decrease) in accounts payable Increase (decrease) in accrued salaries and withholdings payable Total adjustments Net cash flows from operating activities 2000 ($22,883) (115,131) (138,014) 349,000 (9,000) 340,000 (35,516) 10,951 5,134 16,085 182,555 106,265 $288,820 ($180,989) 10,943 12 30,157 1,863 42,975 ($138,014) Statement73 1999 ($41,991) (101,129) (143,120) 196,808 (16,808) 180,000 (10,245) 4,755 (3,831) 924 27,559 78,706 $106,265 ($143,565) 11,037 18 (2,924) (7,686) 445 ($143,120) 161 CITY OF COLUMBIA HEIGHTS, MINNESOTA INSURANCE FUND BALANCE SHEET December 31, 2000 With Comparative Totals For December 31, 1999 Statement 74 Asses Current assets: Cash and cash equivalents Receivables: Accounts Interest Prepayments Total assets Liabilities and Fund Equity Current liabilities: Accounts payable Claims payable Total current liabilities Fund equity: Retained earnings: Reserved for insurance Total liabilities and fund equity 2000 $749,601 9,755 91,740 $851,096 $10 61,495 61,505 789,591 $851,096 1999 $901,832 255 10,484 46,914 $959,485 $28,184 200,000 228,184 731,301 $959,485 162 CITY OF COLUMBIA HEIGHTS, MINNESOTA INSURANCE FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 75 Operating revenues: Insurance allocation Recovery ofdamages Total operating revenues Operating expenses: Insurance premiums Claims adminis~ation Claims Total operating expenses Net income (loss) from operations Nonoperating revenues: Investment income: Interest and dividends Change in fair value Total nonoperating revenues Net income (loss) Retained earnings - January 1 Retained earnings - December 31 2000 $350,310 13,290 363,600 332,171 22,963 25,312 380,446 (16,846) 52,818 22,318 75,136 58,290 731,301 $789,591 1999 $318,365 10,973 329,338 311,150 73,398 8,928 393,476 (64,138) 54,483 (38,443) 16,040 (48,098) 779,399 $731,301 163 CITY OF COLUMBIA HEIGHTS, MINNESOTA INSURANCE FUND STATEMENT OF CASH FLOWS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 76 Cash flows from operating activities: Cash received from damages Cash paid to suppliers for goods and services Net cash flows from operating activities Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Changes in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in prepayments Increase (decrease) in accounts payable Increase (decrease) in claims payable Total adjustments Net cash flows from operating activities 2000 $363,855 (591,951) (228,096) 53,547 22,318 75,865 (152,231) 901,832 $749,601 ($16,846) 255 (44,826) (28,174) (138,5o5) (211,250) ($228,096) 1999 $329,651 (354,775) (25,124) 52,067 (38,443) 13,624 (11,500) 913,332 $901,832 ($64,138) 313 14,932 23,769 39,014 ($25,124) 164 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMPENSATED ABSENCES FUND BALANCE SHEET December 3 l, 2000 With Comparative Totals For December 31, 1999 Statement 77 Assets Ctlrrent assets; Cash and cash equivalents Interest receivable Total assets Liabilities and Fund Equity Long-term liabilities: Compensated absences payable Total liabilities Retained earnings; Unreserved Total liabilities and fund equity 2000 $587,115 5,993 $593,108 $474,059 474,059 119,049 $593,108 1999 $519,664 5,604 $525,268 $452,381 452,381 72,887 $525,268 165 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMPENSATED ABSENCES FUND STATEMENT OF REVENUES, EXPENSES AND CHANGES IN PETAlNED EARNINGS For The Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 78 Operating revenues: Charges for services Operating expenses: Cost of services Net income from operations Nonoperating revenues (expenses): Investment income: Interest and dividends Change in fair value Total nonoperating revenues (expenses) Retained earnings - January 1 Retained earumgs - December 31 2000 $ 32,450 13,712 46,162 46,162 72,887 $119,049 1999 $ 0 29,121 (20,547) 8,574 8,574 64,313 $72,887 166 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMPENSATED ABSENCES FUND STATEMENT OF CASH FLOWS For n2nae Year Ended December 31, 2000 With Comparative Totals For The Year Ended December 31, 1999 Statement 79 Cash flows from operating activities: Cash payments to employees for services Cash flows from investing activities: Investment income: Interest and dividends Change in fair value Net cash flows from investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents - January Cash and cash equivalents - December 31 Reconciliation of operating income to net cash flows from operating activities Operating income Adjustments to reconcile operating income to net cash flows from operating activities: Changes in assets and liabilities: Increase (decrease) in accrued salaries and withholdings payable Total adjustments Net cash flows from operating activities 2000 $21,678 32,061 I3,712 45,773 67,451 519,664 $587,115 21,678 21,678 $21,678 1999 ($18,648) 27,900 (20,547) 7,353 (11,295) 530,959 $519,664 (18,648) (18,648) ($18,648) 167 168 TRUST AND AGENCY FUNDS Trust and Agency Funds are used to account for assets held by a government in a trustee or agent capacity for individuals, private organizations, other governments and/or other funds. Agency Funds: Permit Surcharge Fund - used to account for SAC charges and surcharges collected for and remitted to the State of Minnesota. Escrow A~ency Fund - used to account for payroll-related assets and liabilities. Trust Fund: Flex Benefit - used to account for contributions by employees and related expenditures for flexible benefits. 169 CITY OF COLUMBIA ItEIGHTS, MINNESOTA FIDUCIARY FUNDS COMBINING BALANCE SHEET December 31, 2000 Statement 80 Assets Cash and invesm~ems Receivables: Interest Total assets Liabilities and Fund Balance Liabilities: Accounts payable Due to other governmental units Deposits Other liabilities Total liabilities Fund balance: Unreserved: Undesignated Total fund balance Total liabilities and fund balance Expendable Trust Flex Benefit $27,849 297 $28,146 $4,170 4,170 23,976 23,976 $28,146 Agency Funds $13,781 $13,781 $5,441 579 4,350 3,411 13,781 $13,781 Total $41,630 297 $41,927 $9,611 579 4,350 3,411 17,951 23,976 23,976 $41,927 170 CITY OF COLUMBIA HEIGHTS, MINNESOTA EXPENDABLE TRUST FUNDS - FLEX BENEFIT FUND COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CFANGES IN FUND BALANCE For The Year Ended December 31, 2000 Statement 81 Revenues: Flex withholding Invesmaent income: Interest and dividends Change m fair value Total revenues Expenditures: Other services and charges Total expenditures Net increase in fund balance Fund balance - January I Fund balance - December 31 2000 $32,896 1,608 679 35,183 33,438 33,438 1,745 22,231 $23,976 171 CITY OF COLUMBIA HEIGHTS, MINNESOTA FIDUCIARY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS For The Year Ended December 31, 2000 Statement 82 Balance 1/1/2000 Additions Total All Agency Funds Assets Cash and investments: General account $12,989 $1,579 Payroll account 2,928 486 Total assets $15,917 $2,065 Liabilities Accounts payable $4,602 $839 Due to other governmental units 579 Deposits 4,250 100 Other liabilities 7,065 547 Total liabilities $15,917 $2,065 Deletions $4,201 $4,201 4,201 $4,201 Balance 12/31/2000 $10,367 3,414 $13,781 $5,441 579 4,350 3,411 $13,781 Permit Surcharge Agency Fund Assets Cash and investments - general account $4,270 Liabilities SAC charges/surcharges payable $4,270 Escrow Agency Fund Assets Cash and inveslxnents: General account $ 8,719 Payroll account 2,928 Total assets $11,647 Liabilities Accounts payable $4,602 Due to other governmental units Deposits 4,250 Other liabilities: Payroll deductions payable 1,204 Employee activity 1,591 Total liabilities $11,647 $1,579 486 $2,065 $839 579 100 240 307 $2,065 $4,201 $4,201 $ $0 $0 $69 $69 $10,298 3,414 $13,712 $5,441 579 4,350 1,444 1,898 $13,712 172 GENERAL FIXED ASSETS ACCOUNT GROUP The City maintains a separate account group which containg the fixed assets used in the governmental fund type operations. They are assets of the City as a whole and not of 173 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMPARATIVE SCHEDULE OF GENERAL FIXED ASSETS BY SOURCE For The Year Ended December 31, 2000 Statement 83 General Fixed Assets Land Buildings Improvements other than buildings Machinery and equipment Total city general fixed assets Balance 1/1/2000 $3,591,229 8,191,556 2,598,587 6,594,31 t $20,975,683 Additions $402,230 408,155 527,034 406,811 $1,744,230 Deletions $362,730 155,282 $518,012 Balance 12/31/2000 $3,630,729 8,599,711 3,125,621 6,845,840 $22,201,901 Investment in General Fixed Assets by Source General Obligation Bonds: Library Bonds of 1966 Municipal Building Bonds of 1959 Park Bonds of 1962 City Garage Bonds of 1972 Capital Improvement Bonds of 1976 Total general obligation bonds Grants: Federal E.D.A., H.U.D., and Police Grants State Total grants Revenue sharing: Federal Anoka County Total revenue sharing Balance from current revenue and contributions Total investments in general fixed assets $90,000 150,000 325,000 510,000 929,475 2,004,475 751,452 267,951 1,019,403 1,752,317 51,550 1,803,867 16,147,938 $20,975,683 0 202,116 202,116 0 1,542,114 $1,744,230 0 0 0 518,012 $518,012 $90,000 150,000 325,000 510,000 929,475 2,004,475 953,568 267,951 1,221,519 1,752,317 51,550 1,803,867 17,172,040 $22,201,901 174 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY For The Year Ended December 31, 2000 Statement 84 Balance 1/1/2000 Additions Deletions Balance 12/31/2000 General government: Council Manager Finance and elections Assessing Planning General government buildings Total general government Public safety: Police/animal/civil defense Fire Inspections Total public safety Public works: Engineering Maintenance Total public works Other departments: Sanitation Parks and recreation Library Cable television EDA Total other departments Total general fixed assets $22,706 17,720 324,182 12,194 18,519 1,328,910 1,724,231 849,444 950,914 39,458 1,839,816 251,112 3,065,154 3,316,266 652 7,913,709 471,254 158,973 5,550,782 14,095,370 $20,975,683 $ 12,934 117,792 130,726 98,292 51,203 149,495 15,997 613,554 629,551 i6,839 182,456 2,197 2,230 630,736 834,458 $1,744,230 $ 52l 3,793 4,314 51,772 51,772 15,764 56,991 72,755 155 26,286 362,730 389,171 $518,012 $22,706 17,199 333,323 12,194 18,519 1,446,702 1,850,643 895,964 1,002,117 39,458 1,937,539 251,345 3,621,717 3,873,062 17,336 8,069,879 473,451 161,203 5,818,788 14,540,657 $22,201,901 175 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY December 31, 2000 Statement 85 Land Buildings Improvements Other Than Buildings Machinery and Equipment Total General government: Council Manager Finance and elections Assessing Planning General government buildings Total general government Public safety: Police/animal/civil defense Fire Inspections Total public safety Public works: Engineering Maintenance Total public works Other departments: Sanitation Parks and recreation Library Cable television EDA Total other departments Totals $ - $ 17,840 182,194 1,150,953 182,194 1,168,793 52,568 52,568 5,110 63,056 68,166 22,296 22,296 1,710 2,199 3,909 2,801 2,104,438 2,107,239 $22,706 17,I99 333,323 12,194 679 91,259 477,360 894,254 947,350 39,458 1,881,062 243,434 1,454,224 1,697,658 $22,706 17,199 333,323 12,194 18,519 1,446,702 1,850,643 895,964 1,002,117 39,458 1,937,539 251,345 3,621,718 3,873,063 17,336 17,336 3,112,421 2,001,265 988,243 1,967,950 8,069,879 21,000 301,543 1,134 149,774 473,451 5,565 155,638 161,203 315,114 5,001,811 2,800 499,062 5,818,787 3,448,535 7,310,184 992,177 2,789,760 14,540,656 $3,630,729 $8,599,71I $3,125,621 $6,845,840 $22,201,901 176 GENERAL LONG-TERM DEBT ACCOUNT GROUP The General Long-Term Debt Account Group is used to account for the long-term debt of the City other than debt recorded in the Enterprise Funds. 177 CITY OF COLUMBIA EIGHTS, MINNESOTA SCHEDULE OF GENERAL LONG-TERM DEBT December 31, 2000 Statement 86 Amoum Available And To Be Provided For The Paymere Of General Long-Term Debt Amount available in Debt Service Funds Amount to be provided for retirement of general longsterm debt Total available and to be provided for $1,546,331 5,186,888 $6,733,219 General Long-Term Debt Payable General Obligation Bonds payable Acefeted interest on Capital Appreciation Bonds Total general long-term debt payable $4,339,721 2,393,498 $6,733,219 178 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF DEBT SERVICE REQUIREMENTS TO MATURITY December 31, 2000 Statement 87 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total General Obligation Bonds Principal Interest $910,000 $70,050 716,515 529,919 477,918 568,447 445,584 592,151 422,272 611,805 390,822 634,603 370,545 651,235 344,375 668,797 196,690 317,911 65,000 .397 $4,339,721 $4,646,315 179 180 SUPPLEMENTARY FINANCIAL INFORMATION 181 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMBINING SCHEDULE OF BONDS PAYABLE December 31,2000 GENERAL LONG-TERM DEBT ACCOUNT GROUP: G.O. Tax Increment Bonds Capital Appreciation Bonds of 1990: Interest Rate 9/01 6.90% 6.95% 7.00% 7.00% 7.10% 7.10% 7.15% 7.15% Refunding Bonds of 1991: All bonds maturing on or after March 1, 2000 shall be subject to redemption and prior payment in whole 3/01 - 9/01 or in part at the option of the issuer on March 1, 1999 5.30% and on any day thereafter at a price &par and accrued 5.50% interest. 5.60% 5.70% 5.80% G.O. Iml~rovement Bonds Series 1999A: Bonds due on or after February 1, 2008 are callable commencing February 1,2007 and on any date thereafter at a price of par plus accrued interest. Total Bonds - General Long Term Debt Account Group PROPRIETARY FUNDS G.O. Utility Revenue Bonds Series 1999B: Bonds due on or after February 1,2008 are callable commencing February 1,2007 and on any date thereafter at a price of par plus accrued interest. Total Bonds - Proprietary Funds Total General Obligation Bonds 2/01-8/01 3.45% 3.55% 3.65% 3.80% 3.90% 4.00% 4.10% 4.15% 4.25% 4.30% 2/01-8/01 3.45% 3.55% 3.65% 3.80% 3.90% 4.00% 4.10% 4.I5% 4.25% 4.30% Issue Date 8/23/90 I2/1/91 5/1/99 5/1/99 Maturity Date 9/l/09 3/1/02 2/1/10 2/1/10 182 Exhibit 1 Original Issue Balance 1/1/00 Sold Retired Balance 12/31/00 Paid in Current Year $2,399,721 $2,399,721 $2,399,721 6,670,000 1,980,000 900,000 1,080,000 86,980 860,000 860,000 860,000 42,053 9,929,72t 5,239,721 900,000 4,339,721 129,033 1,935,000 1,935,000 1,935,000 95,497 1,935,000 $11,864,721 1,935,000 $7,174,721 0 $0 183 0 $900,000 1,935,000 $6,274,72I 95,497 $224,530 184 III. STATISTICAL SECTION 185 CITY OF COLUMBIA HEIGHTS, MINNESOTA ASSESSED VALUE, TAX CAPACITY, AND ESTIMATED ACTUAL VALUE OF ALL TAXABLE PROPERTY (A) Years 1991 Through 2000 (Unaudited) Table 1 Real Property Personal Property Assessed/ Estimated Assessed/ Estim~ed Fiscal Tax Capacity Actual Tax Capacity Actual Year Value Value Value Value 1991 $10,022,891 $533,586,700 $212,505 $4,234,500 1992 9,901,542 536,614,500 210,051 4,258,500 1993 9,503,314 538,522,400 207,255 4,398,000 1994 9,226,574 537,840,800 207,309 4,447,000 1995 9,021,129 541,715,800 207,658 4,549,100 1996 8,884,233 546,047,800 220,961 4,803,500 1997 9,185,608 564,682,300 224,356 4,912,100 1998 8,840,736 586,529,700 193,445 4,891,100 1999 8,557,027 608,453,400 168,578 4,871,900 2000 9,219,621 657,162,700 161,709 4,839,300 Ratio of Total Assessed/ Tax Capacity Area Wide Allocation (A) Totals Value Assessed/ Estimated to Total Tax Capacity Actual Estimated Contribution Distribution Value Value Actual Value ($712,924) $2,841,497 $12,363,969 $537,821,200 2.30% (510,571) 3,290,306 12,891,328 540,873,000 2.38% (609,791) 3,067,799 12,168,577 542,920,400 2.24% (594,265) 2,852,940 11,692,558 542,287,800 2.16% (608,080) 2,759,929 11,380,636 546,264,900 2.08% (552,406) 2,603,671 11,156,459 550,851,300 2.03% (449,141) 2,873,097 11,833,920 569,594,400 2.08% (512,532) 2,540,064 11,061,713 591,420,800 1.87% (505,598) 2,527,183 10,747,190 613,325,300 1.75% (503,719) 2,777,292 11,654,903 662,002,000 1.76% (A) TheMetr~p~lita~FiscaIDisparitiesActwas~rstimplementedf~rtaxespayablein~975f~rthesevenMetr~p~litan~~unties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington. Forty percent of the increase in commercial-industrial (including public utility) valuation in each assessment district since 1971 is contributed to an area-wide tax base. Using the factors of population and real property market value, a per capita distribution index is calculated. This index is employed in determining what proportion of the valuation shall be distributed back to each assessment district. Source: Anoka County: Taxes & Taxable Property in the City of Columbia Heights 186 CITY OF COLUMBIA HEIGHTS, MINNESOTA TAX RATES - PER $100 OF TAX CAPACITY Years 1991 Through 2000 (Unaudited) Table 2 Year City School County Metro Other(A) Total 1991 0.20275 0.41329 0.26440 0.03470 0.00988 0.92502 1992 0.19040 0.53249 0.28808 0.03395 0.01102 1.05594 1993 0.22956 0.61847 0.30308 0.03928 0.00937 1.19976 1994 0.23021 0.68142 0.30033 0.04225 0.01018 1.26420 1995 0.25686 0.69161 0.29899 0.04370 0.01570 1.30686 1996 0.26460 0.77730 0.29946 0.05280 0.01488 1.40904 1997 0.29018 0.84748 0.28000 0.04605 0.01381 1.47752 1998 0.30991 0.68491 0.27845 0.05183 0.02287 1.34797 1999 0.31925 0.68837 0.29426 0.05685 0.02442 1.38315 2000 0.30147 0.66465 0.28125 0.05326 0.03212 1.33275 (A) For years 1991 - 1997: Rice Creek Watershed, Mosquito Control, and Housing and Redevelopment Authority. For years 1998-2000 Rice Creek Watershed, Mosquito Control, Housing and Redevelopment Authority and County Regional Rail. Source: Anoka County: Taxes & Taxable Property in the City of Columbia Heights 187 CITY OF COLUMBIA HEIGHTS, MINNESOTA ClTY TAX LEVY Years 1991 Through 2000 (Unaudited) Table 3 Fiscal City Levy General Year Total Fund 1991 $3,144,069 $2,963,869 1992 3,368,595 3,368,595 1993 3,463,645 3,084,666 1994 3,548,960 3,158,342 1995 3,587,209 3,196,861 1996 2,754,161 2,340,393 1997 3,038,144 2,517,101 1998 3,201,434 2,659,289 1999 3,238,625 2,660,059 2000 3,295,956 2,676,416 Police Fire Relief Relief $98,606 $81,594 Library $ 378,979 390,348 390,348 413,768 422,043 443,145 467,518 500,244 EDA $ 99,000 99,000 111,048 119,296 Certification of Truth in Taxation document filed with Anoka County by the City of Columbia Heights. 188 CITY OF COLUMBIA HEIGHTS, MINNESOTA TAX LEVIES AND TAX COLLECTIONS Years 1991 Through 2000 (Unaudited) Table 4 Collections Percentage Collections of Current of Levy of Prior Ratio Years Taxes Collected Years Taxes of Total Accumulated Year Total During Fiscal During Fiscal During Fiscal Total Collections Delinquent Collected Tax Levy* Period Period Period Collections to Tax Levy Taxes Ratio of Accumulated Delinquent Taxes to Current Year Tax Levy 199I $2,226,208 $2,183,800 98.1% $31,274 $2,215,074 0.9950:1 $88,809 1992 2,406,707 2,360,410 98.1% 19,290 2,379,700 0.9888:1 I09,305 1993 2,453,972 2,400,802 97.8% 25,753 2,426,555 0.9888:1 123,285 1994 2,583,699 2,531,198 98.0% 16,381 2,547,579 0.9860:1 79,071 1995 2,608,699 2,571,649 98.6% 12,843 2,584,492 0.9907:1 40,418 1996 2,754,161 2,726,715 99.0% 78,666 2,805,381 1.0186:1 33,408 1997 3,038,144 3,001,061 98.8% 23,818 3,024,879 0.9956:1 48,239 1998 3,201,434 3,163,132 98.8% 26,314 3,189,446 0.9963:1 77,078 1999 3,238,625 3,182,088 98.3% 35,374 3,217,463 0.9935:1 103,465 2000 3,295,956 3,267,728 99.1% 73,658 3,341,386 1.0138:l 67,692 * The tax levy has been adjusted by the Homestead and Agricultural Aid (property tax replacement) which is a revenue from other agencies and has been incorporated into Table 6. 0.03989:1 0.04542:1 0.05024:1 0.03060:1 0.01549:1 0.01213:1 0.01588:1 0.02408:1 0.03195:1 0.02054:1 Source: Certification of Truth in Taxation document filed with Anoka County by the City of Columbia Heights and Anoka County Tax Collections. 189 CITY OF COLUMBIA HEIGHTS, MINNESOTA SPECIAL ASSESSMENT LEVIES AND COLLECTIONS Years 1991 Through 2000 (Unaudited) Table 5 Current Fiscal Assessments Year Due 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 De~ed Special Assessments Current Colle~ions Special Collected Balance % of AssessmenB During ~ End of Amount Levy Delinquent Fiscal Period Fiscal Period * $252,190 $134,588 53.4% $39,016 $77,005 $210,029 $565,432 * 224,922 171,708 76.3% 55,385 73,962 54,141 416,229 * 104.941 71,722 68.3% 59,468 59,185 139,047 364,055 * 125,888 85,292 67.8% 39,267 60,229 102,127 304,970 159,282 86,587 54.4% 53,447 79,057 25,130 186,323 64,767 38,470 59.4% 58.495 34,147 70,506 158,269 76,405 32,286 42.3% 21,532 54,706 259,263 558.078 141,739 96,100 67.8% 36.320 63,342 413,629 626,176 136,207 86,221 63.3% 58,414 83,475 279,890 604,210 154,355 100,790 65.3% 73,583 84,483 293,080 636,992 Delinquent Collections (A) (A) The parking ramp at 4025 Van Buren Street NE was assessed; however, it was not included in this figure. The City bills the property owner directly when a special assessment installment becomes due. If the installment becomes delinquent, it is certified to the County for inclusion on the following year's property tax statement and is shown as a delinquent collection. 190 CITY OF COLUMBIA HEIGHTS, MINNESOTA GENERAL GOVERNMENTAL REVENUES BY SOURCE (A) Years 1991 through 2000 (Unaudited) Table 6 Fiscal Year Taxes 1991 $3,474,483 1992 3,496,720 1993 3,593,244 1994 3,674,463 1995 4,167,428 1996 3,840,481 I997 4,489,572 1998 4,449,833 1999 4,413,680 2000 4,809,958 Special Licenses Inter- Charges for Fines and Assessments and Permits governmental Services Forfeitures $277,171 147,180 130,454 586,129 Investment Income Miscellaneous Total(B) $164,945 $3,249,669 $424,546 $116,386 $395,986 $238,615 $8,341,801 125,275 3,504,973 442,636 104,673 562,475 595,015 8,978,947 135,545 3,782,752 464,887 89,464 665,190 136,976 8,998,512 165,696 3,702,419 447,409 87,225 389,451 259,220 9,312,012 176,290 3,755,162 383,646 89,138 321,971 83,954 8,977,589 223,758 4,139,604 879,601 125,543 361,401 167,606 9,737,994 202,533 4,302,631 923,485 127,074 443,034 127,862 10,616,19l 289,411 5,286,058 1,167,676 121,858 454,776 287,937 12,057,549 401,158 5,282,867 1,029,899 100,161 135,144 242,852 11,605,761 268,014 5,204,427 1,102,249 90,218 758,899 193,270 12,427,035 Notes: (A) Includes General, Special Revenue, and Debt Service Fund Types. (B) This schedule includes the Housing and Redevelopmerit Authority as a blended component unit of the City, except for t991-1995 when it was discretely presented as a separate column. 191 CITY OF COLUMBIA HEIGHTS, MINNESOTA GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION (A) Years 1991 Through 2000 (Unaudited) Table 7 Highways Parks Fiscal General Public and and Debt Other Year Government Safety Streets Sanitation Recreation Library Service (B) Total 1991 $1,285,382 $2,538,215 $891,133 $108,108 $954,236 $390,251 $3,950,683 $352,510 $10,470,518 1992 1,356,795 2,563,788 819,300 176,216 1,044,021 383,933 2,272,802 397,879 9,014,734 1993 1,441,603 2,679,272 806,990 149,054 1,040,459 374,625 2,963,693 499,702 9,955,398 1994 1,352,543 2,576,987 841,861 100,111 1,037,18l 395,821 1,688,796 419,918 8,413,218 1995 1,395,395 2,550,980 938,819 73,815 977,813 405,873 1,424,633 833,417 8,600,745 1996 1,354~292 2,597,866 965,677 124,580 1,055,083 409,047 1,475,888 1,608,033 9,590,466 1997 1,397,129 2,542,310 1,075,682 84,251 1,201,796 427,358 1,477,132 1,752,565 9,958,223 1998 1,449,476 2,675,544 917,546 116,816 1,223,12t 471,240 1,414,259 2,975,143 11,243,145 1999 1,548,597 2,838,483 1,023,373 105,420 1,216,028 487,292 1,270,994 2,506,097 10,996,284 2000 1,530,423 2,950,642 919,728 117,806 1,291,513 520,158 1,233,723 2,846,566 11,410,559 (A) Includes General, Special Revenue, and Debt Service Fund Types, (B) From 1988 to 1990, the Housing and Redevelopment Authority is blended as a component unit of the City. Beginning in 1991, the Housing and Redevelopment Authority is discretely presented as a separate column. 192 CITY OF COLUMBIA HEIGHTS, MINNESOTA PRINCIPAL CITY OFFICIALS Year Ended December 31, 2000 Table 8 NalTle Official Title Mayor and Council Gary L. Peterson Donald G. Jolly Marlaine Szumk Julieane Wyckoff John A. Htmter Administration Walter Fehst Linda Magee William Elrite Roxane Smith Phil Suckerman Jim Hoef~ Kevin Hansen Thomas Johnson Charles Thompson Lauren McClanahan Keith Windschitl M. Rebecca Loader Mayor Councilmember Councilmember Councilmember Councilmember City Manager Assistant to City Manager City Clerk-Treasurer, Finance Director Assistant Finance Director Liquor Operations Manager City Attorney Public Works Director, City Engineer Chief o f Police Chief of Fire Superintendent of Public Works Recreation Services Director Librarian 193 CITY OF COLUMBIA HEIGHTS, MINNESOTA MISCELLANEOUS STATISTICS December 31, 2000 (Unaudited) Table 9 Page 1 of 2 Date of Incorporation Date of Adoption of City Charter Form of Government Fiscal Year Begins Area of City Miles of Streets and Alleys: Trunk Highways County City Streets Alleys Miles of Sewers: Storm Sewers Sanitary Sewers Watermain Miles Building PermitsIssued: 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 Estim~ed Construction Cost forlssued Permits: 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 March 14, 1898 July 21,1921 Council-Manager January l 3.52 SquareMiles 3.0 6.2 61.8 18.9 33.6 59.0 66.1 484 515 505 565 596 602 678 869 1,254 794 4,894,021 2,373,433 3,292,353 4,522,438 4,927,970 11,910,040 5,904,308 16,991,747 24,018,811 6,767,183 194 CITY OF COLUMBIA HEIGHTS, MINNESOTA MISCELLANEOUS STATISTICS December 31, 2000 (Unaudited) Table 9 Page 2 of 2 Fire Protection: Number of Stations Number of Employees: Full-time Part-time Volunteer Police Protection: Number of Stations Number of Employees Parks: City Parks Playgrounds County Park Schools: Senior High Junior High Elementary Parochial Elementary Employees (as of December 31, 2000): Regular Part-time and Temporary 1 8 1 25 1 36 13 1t 1 119 176 295 Elections: Registered voters - Last City General Election Number of Votes Cast - Last City General Election Percentage of Registered Voters Voting Population: 1900 1920 1930 1940 1950 1960 1970 1975 (Mid-Decade Census) 1980 1985 1990 (Census) 2000 (Census) 11,167 9,501 85.08% i23 2,968 5,613 6,053 8,175 17,533 23,997 23,316 20,029 19,540 18,910 18,520 195 CITY OF COLUMBIA HEIGHTS, MINNESOTA PRINCIPAL TAXPAYERS December 31, 2000 (Unaudited) Table 10 Taxpayer Medtronics, Inc. Bradley OperatIng LP Lake State Properties Maylan Construction Company Columbia Park Properties Columbia Heights Center Consolidated Reality of Minneapolis Northern States Power Minnegasco Crestview Lutheran Home Total Principal Taxpayers Type of Business Medical ManufactuzIng Construction Office BuildIng Retail (K-mart) Medical BuildIng Mall Apartments Utility Utility Apartments Tax Capacity Value $279,836 213,893 128,428 127,836 120,026 114,100 103,409 84,572 70,241 68,945 $1,3tl,286 % of Total City Tax Capacity Value 2.40% 1.84% 1.10% 1.10% 1.03% 0.98% 0.89% 0.73% 0.60% 0.59% .25% Source: Anoka County: Taxes & Taxable Property in the City of Columbia Heights 196 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMPUTATION OF LEGAL DEBT MARGIN December 31, 2000 (Unaudited) Table 11 1999/2000 1998/1999 Market Value Debt Limit Percentage (Note A) Debt limit Amount of Debt applicable to debt limit: Total bonded debt Less: Tax increment bonds (Note B) Special assessment bonds Total amount of debt applicable to debt limit Legal debt margin $657,804,700 $612,856,500 2% 2% 13,156,094 12,257,130 6,274,721 7, 174,721 3,479,721 4,379,721 2,795,000 2,795,000 $10,361,094 $9,462, t 30 Note A M.S.A. Section 475.53 (Limit on Debt) Subdivision 1. Generally, except as otherwise provided in Sections 475.51 to 475.75, "no municipality, except a school district or a city of the first class, shall incur or be subject to a net debt in excess of 2% of the taxable market value." Note B M.S.A. Section 475.51 (definitions) Subdivision 4. "Net debt" means the amount remaining after deducting from its gross debt the amount of current revenues which are applicable within the current fiscal year to the payment ofuny debt and the aggregate of the principal of the following: Obligations issued for improvements which are payable wholly or partly from the proceeds of special assessments levied upon property specially benefited thereby, including those which are general obligations of the municipality issuing them, if the municipality is entitled to reimbursement in whole or in part from the proceeds of the special assessments. 2. Warrants or orders having no definite or fixed maturity. 3. Obligations payable wholly from the income from revenue producing conveniences. 4. Obligations issued to create or maintain a Permanent Improvement Revolving Fund. Obligations issued for the acquisition and betterment of public water works systems and public lighting, heating or power systems, and of any combination thereof or for any other public convenience from which a revenue is or may be derived. 6. Not applicable. 7. AmountofallmoneyandfacevalueofallsecuritiesheldasaDebtServiceFundforthe extinguishment of obligations other than those deductible under this subdivision. 8. A~~~ther~b~igati~nswhichunderthepmvisi~ns~flawauth~rizingtheirissuancearen~tt~be included in computing the net debt of the municipality. 197 CITY OF COLUMBIA HEIGHTS, MINNESOTA COMPUTATION OF DIRECT AND OVERLAPPING DEBT December 31, 2000 (Unaudited) Table 12 Direct debt: City of Columbia Heights Overlapping debt: Anoka County Metropolitan Council ISD 13 (Columbia Heights) Total overlapping debt Totals Net General Obligation Debt $6,274,72l 78,265,000 146,040,645 31,880,000 256,185,645 $262,460,366 Percentage Applicable to City 100.0% 5.13% 5.13% 66.39% Amount Applicable to City of Columbia Heights Share of Debt $6,274,721 4,014,995 7,491,885 21,165,132 32,672,012 $38,946,733 198 CITY OF COLUMBIA HEIGHTS, MINNESOTA PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS Years 1991 Through 2000 (Unaudited) Table 13 Property Value (A) Construction Fiscal Number Year Real Personal Total of Units Value 1991 $10,022,891 $212,505 $10,235,396 484 $4,894,021 1992 9,901,542 210,051 10, 111,593 515 2,373,433 1993 9,503,314 207,255 9,710,569 505 3,292,353 1994 9,226,574 207,309 9,433,883 565 4,522,438 1995 9,021,129 207,658 9,228,787 596 4,927,970 1996 8,884,233 220,961 9, 105,194 602 11,910,040 1997 9, 185,608 224,356 9,409,964 678 5,904,308 1998 8,840,736 193,445 9,034, 181 869 16,991,747 1999 8,557,027 168,578 8,725,605 1,254 24,018,811 2000 9,219,621 161,709 9,381,330 794 6,767,183 Bank Deposits (B) * $9,923,902 10,155,837 16,636,883 (C) 24,438,648 22,725,067 24,451,568 49,257,825 59,028,490 62,341,723 51,658,630 (A) (B) (c) Amount expressed in thousands. Tax capacity (1991-2000) values from Table l. Source: Federal Banking Directory and NIC Note: 1991-1999: Deposits listed are for Northeast State Bank, US Bancorp, Norwest Bank, and First Community Credit Union 2000: Deposits listed are for Northeast State Bank, US Bancorp and First Community Credit Union 1992 amounts were used for First Banks and Norwest because 1993 amounts were not available. 199 CITY OF COLUMBIA HEIGHTS, MINNESOTA RATIO OF NET GENERAL OBLIGATION BONDED DEBT TO ASSESSED VALUE AND NET GENERAL OBLIGATION BONDED DEBT PER CAPITA Years 1991 Through 2000 (Unaudited) Table 14 Ratio of Net Bonded Gross Debt to Fiscal Assessed Bonded Less Debt Net Bonded Assessed Year Population Value Debt Service Fund Debt Value 1991 18,910 $12,363,969 $20,415,165 $9,603,694 $10,811,471 87.44% 1992 18,910 12,891,328 19,059,721 8,916,964 10,142,757 78.68% 1993 18,910 12, 168,577 17,209,721 7,922,087 9,287,634 76.32% 1994 18,910 11,692,558 9,679,721 1,171,524 8,508, 197 72.77% 1995 18,910 11,380,636 8,624,721 1,422,979 7,201,742 63.28% 1996 18,910 11,156,459 7,469,721 843,287 6,626,434 59.40% 1997 18,910 11,833,920 6,314,721 822,740 5,491,981 46.41% 1998 18,910 I 1,061,713 5,324,721 644, 112 4,680,609 42.31% 1999 18,910 10,747, 190 7, 174,721 8091379 6,365,342 59.23% 2000 18,520 11,654,903 6,274,721 1,546,331 4,728,390 40.57% Net Bonded Debt Per Capita $597 572 536 491 450 350 290 248 337 255 200 CITY OF COLUMBIA HEIGHTS, MINNESOTA RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR. GENERAL OBLIGATION BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES Years 1991 Through 2000 (lJnaudited) Total Total General Fiscal Debt Governmental Year Principal Interest Service Expenditures I991 $2,895,000 $905,604 $3,800,604 $10,470,518 1992 1,180,000 1,017,432 2,197,432 9,014,734 1993 1,875,000 1,035,788 2,910,788 9,955,398 1994 1,015,000 618,920 1,633,920 8,413,218 1995 1,055,000 357,961 1,412,961 8,600,745 1996 1,155,000 304,268 1,459,268 9,590,466 1997 1,155,000 246,128 1,401,128 9,958,223 1998 990,000 190,390 1,180,390 11,243,145 1999 945,000 138,167 1,083,167 10,996,284 2000 900,000 224,530 1,124,530 11,410,559 Table 15 Ratio of Debt Service to General Governmental Expenditures 36.3% 24.4% 29.2% 19.4% 16.4% 15.2% 14.1% 10.5% 9.9% 9.9% 201 CITY OF COLUMBIA HEIGHTS, MINNESOTA REVENUE BOND COVERAGE: WATER, SEWER AND STORM SEWER FUNDS Last Ten Years (Unaudited) Table 16 NetRevenue Fiscal Gross Operating Availablefor Year Revenues (1) Expenses (2) Debt Service Principal(3) 1999 $2,733,079 $2,120,759 $612,320 $0 2000 3,216,084 2,201,375 $1,014,709 Debt Service Requirements Interest (3) Total (3) $0 $0 95,497 95,497 Coverage 0.00 10.63 Notes: The Revenue Bonds were issued in 1999, thus statistical information is shown fi'om that year on. (1) Total revenues including investment income. (2) Total expenses exclusive of depreciation. (3) Includes principal and interest of revenue bonds presented on cash basis. 202 IV. SINGLE AUDIT AND OTHER REQUIRED REPORTS 203 204 Independent Auditor' s Report on Compliance With Minnesota Legal Compliance Audit Guide for Local Governments To The Honorable Mayor and Members of the City Council Columbia Heights, Minnesota We have audited the general purpose financial statements of the City of Columbia Heights, Minnesota, as of and for the year ended December 31, 2000, and have issued our report thereon dated March 23, 2001. We conducted our audit in accordance with generally accepted auditing standards, and the provisions of the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the above listed categories. The restfits of our tests indicate that for the items tested, the City of Columbia Heights, Minnesota complied with the material terms and conditions of applicable legal provisions, except as described in this report. This report is intended solely for the information and use of the City Council, management and federal awarding agencies and pass-through entities and is not intended to be and shotrid not be used by anyone other than those specified parties. March 23, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 205 206 FINDING: Declaration for payment was not included on all claims paid. CONDITION: Minnesota Statutes require that municipalities have a declaration for payment signed to the effect that such account, e! aim, or demand is just and correct and that no part of it has been paid. New laser checks used in 2000 did not contain the preptinted declaration on the back of the checks. CRITERIA: Minnesota Statute 471.391 reads as follows: 471.391 DechrBtion form. Subdivision 1. Suflieieney. The declaration provided for in section 471.38 is sufficient ff in the following form: "I declare under the penalties of law that this account, claim or demand is just and correct and that no part of it has been paid. Signature of Claimant" Subd. 2. Above eheek endorsement. The check or order-check by which the claim is paid may have printed on its reverse side, above the space for endorsement thereof by the payee, the following statement: "The undersigned payee, in endorsing this check (or order-check) declares that the same is received in payment of a just and correct claim against the county (county board of education for unorganized territory, school district, town or city), and that no part of it has heretofore been paid." When endorsed by the payee named in the check or order-check, such statement shall operate and shall be deemed sufficient as the required declaration of the claim. RECOMMENDATION.' We recommend that the City implement procedures to ensure compliance with Minnesota Statute 471.391. C1TY'S RESPONSE The City has implemented the inclusion of the required language on the back of all checks in compliance with Minnesota State Statute 471.391. In the future, all newly ordered checks are to be inspected for this requirement. 207 208 Auditor' s Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards To the Honorable Mayor and Members of the City Council Columbia Heights, Minnesota We have audited the general purpose financial statements of the City of Columbia Heights, Minnesota as of and for the year ended December 31, 2000, end have issued our report thereon, dated March 23, 2001. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the City of Columbia Heights, Minnesota' s general purpose financial statements are flee of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of general purpose financial statement mounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the City of Columbia Heights, Minnesota's internal control over financial reporting in order to determine our audit'rag procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the intemal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the intemal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements bimg audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the intemal control over financial report'mg and its operation that we consider to be material weaknesses. 209 210 This report is intended solely for the information and use of the City Council, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than those specified parties. March 23, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 211 212 Indenendent Auditor' s Report on Compliance with Requirements Applicable to each Major Pro~'am and Internal Control over Compliance in Accordance with OMB Circular A-133 To the Honorable Mayor and Members of the City Council Columbia Heights, Minnesota Compliance We have audited the compliance of the City of Columbia Heights, Minnesota with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended December 31, 2000. The City of Columbia Heights, Minnesota's major federal programs are identified in the summary of auditor' s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the City of Columbia Heights, Minnesota's management. Our responsibility is to express an opinion on the City of Columbia Heights, Minnesota' s compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City of Columbia Heights, Minnesota' s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the City of Columbia Heights, Minnesota' s compliance with those requirements. In our opinion, the City of Columbia Heights, Minnesota complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 2000. However, the results of our auditing procedures disclosed instances ofnoncompliance with those requirements, which are required to be reported in 213 214 accordance with OMB Circular A- 133, and which are described in the accompany Schedule of Findings and Questioned Costs as items 2001- and 2. Internal Control Over Comt~liance The management of the City of Columbia Heights, Minnesota is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the City of Columbia Heights, Minnesota' s internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133. We noted certain matters involving the internal control over compliance and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the intemal control over compliance that, in our judgment, could adversely affect the City of Columbia Heights, Minnesota' s ability to administer a major federal program in accordance with applicable requirements of laws, regulations, contracts and grants. Reportable conditions are described in the accompanying Schedule of Findings and Questioned Costs as items described in item 2000-1 and 2. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material wealmesses. However, we believe that none of the reportable conditions described above is a material weakness. We also noted other matters involving the internal controls and its operation that we have reported to the management of the City of Columbia Heights, Minnesota, and the Columbia Heights Economic Development Authority, in separate reports dated March 23, 2001. 215 216 This report is intended solely for the information and use of the City Council, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than those specified parties. March 23, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 217 218 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2000 SECTION I - SUMMARY OF AUDIT RESULTS 1. The Independent Auditor's Report expresses an unqualified opinion on the financial statements of the City of Columbia Heights, Minnesota. There were no reportable conditions disclosed during the audit of the financial statements as reported In the Independent Auditor' s Report on Compliance and on Internal Control over Financial Renorting Based on an Audit of Financial Statements Performed in accordance with Government AudiHnt! Standards. 3. No instances of noncompliance material to the financial statements of the City of Columbia Heights, Minnesota were disclosed during the audit. Two reportable conditions relating to the audit of the major federal award programs is reported in the Indenendent Auditor' s Report on Comnliance with Recluimments Annlicable to each Major Prom and Intemal Control over Compliance in Accordance with OMB Circular A-133. None of the above conditions were determined to be a material weakness. 5. The auditor' s report on compliance for the major federal award programs for the City of Columbia Heights, Minnesota expresses an unqualified opinion. 6. Audit fmdings relative to the major federal award programs for the City of Columbia Heights, Minnesota are reported in Section III of this Schedule. 7. The audit disclosed two findings relating to major programs that we are required to disclose under 510(a) or OMB Circular A-133. 8. The Comprehensive Improvement Assistance Program - CFDA #14.852 and the Community Development Block Grant - CFDA #14.218 were tested as major programs. 9. The threshold for distinguishing Types A and B programs was $300,000. 10. The City of Columbia Heights, Minnesota was not determined to be a low-risk auditee. 219 220 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2000 SECTION H - FINANCIAL STATEMENT FINDINGS No matters were reportable. SECTION HI - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS I DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2000 - 1: CIAP Pro~am. CFDA//14.852 Criteria: The Davis-Bacon Act requires that all laborers who work on construction contracts in excess of $2,000 be paid not less than the prevailing wage rates. Condition: During 2000 the City entered into one contract that required compliance with the provision of the Davis-Bacon Act. The City was unable to provide information to verify compliance with Davis-Bacon. Questioned Cost: Not determined. Recommendation: The City should develop internal conlrol procedures to ensure that all construction projects that are covered by the Davis-Bacon Act use prevaiFmg wage rates and that this information is maintained by the City. Corrective Action Plan: The EDA entered into a contract with Millar Elevator Service to modernize 2 elevators at Parkview Villa North on September 29, 1999. The total mount of the contract was $271,488 with $75,128 being spent on labor for the project. If necessary, the EDA will meet with the Depamnent of Housing and Urban Development to reconstruct the Davis-Bacon Act prevailing wage documentation. in addition, the EDA will develop internal control and filing procedures for all future construction projects covered by the Davis-Bacon Act requirements. 221 222 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2000 2000 - 2: CDBG Program, CFDA #14.218, nassed-throu~.h Anoka County Criteria: Certain documentation needs to be maintained in the City' s files to substantiate proper procedures have been followed when disbursing federal funds. Condition: One of the five files tested was missing the loan repayment agreement. Questioned Cost: Not determined. Recommendation: The City should develop internal control procedures to ensure that all information collected by the City when disbursing federal funds is maintained. Corrective Action Plan: The City has located the loan repayment agreement and will maintain a copy in the recipient file. In the future, the City will ensure that appropriate information is maintained on file. SECTION IV - PRIOR YEAR FINDINGS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 1999 - 1: Section 8 Rental Voucher and Certificate ProRrams, CFDA #14.855 and 14.857, direct from HUD Condition: Amounts reported in the City's 1998 and 1997 financial records (trial balance) forthe Section 8 program were not reconciled to underlying records in a timely manner. The activity for that perind remains unreconciled. Specifically, City originated HAP payments were not segregated from Portability HAP payments. Further, for the portability program, the City began to reconcile payments and receipts at the individual tenant level, however, these individual reconciliations were not compared with amounts reported in the City's trial balance. Questioned Cost: None Current Status: The 1998, 1999 and 2000 Section 8 activity has been reconciled and the City's trial balance adjusted. The City/Economic Authority has transferred the entire Section 8 program to the Metropolitan HRA effective November 1, 2000. 223 224 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2000 1999-2: Section 8 Rental Voucher and Certificate Prolrams, CFDA #14.855 and 14.857, direct from HUD Condition and Criteria: Required federal reports were not submitted on a timely basis. HUD requires submission of the following Forms within 45 days of the grantee' s fiscal year end (December 31): HUD-52663, Requisition for Partial Payment of Annual Contributions (OMB No. 2577- O149) - submitted quarterly HUD-52681, Voucher for Payment of Annual Contributions and Operating Statement (OMB No. 2577-0149) - submitted annually HUD-52595, Balance Sheet for Section 8 and Public Housing (OMB No. 2577-0067) - submitted annually HUD-52683, Report on Program Utilization (OMB No. 2577-0169) - submitted annually when occupancy is at 90 percent or above, otherwise quarterly Forms 52663, 52681, 52595 and 52683 have not been filed as of May, 2000. Questioned Cost.' None Current Status: All reports have been submitted as of February 22, 2001. 1999-3: Section 8 Rental Voucher and Certificate Proltrams, CFDA #14.855 and 14.857, direct from HUD Condition and Criteria: The Section 8 cluster compliance requires that the utility rate data be reviewed each year. If there is a rote change of 10 percent or more, the utility allowance schedule should be revised. A utility rate survey and review has not been performed since 1997. Questioned Costs: None Corrective Action Plan: A utility rate survey will be conducted in 2000. If adjustments are necessary, staff will revise the utility allowance schedule for immediate implementation. Current Status: The City/Economic Authority has transferred the entire Section 8 program to the Metropolitan HRA which eliminated this requirement. 225 226 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2000 1999-4: CDBG Program, CFDA No. 14.218, passed throu~.h Anoka County Criteria: The Davis-Bacon Act requires that all laborers who work on construction contracts in excess of $2,000 be paid not less than the prevailing wage rates. Condition: During 1999 the City entered into one contract that required compliance with the provision of the Davis-Bacon Act. The City was unable to provide information to verify compliance with Davis-Bacon. Questioned Cost.' Not determined. Current Status: During 2000, CDBG dollars were not used to fund any construction contracts the required Davis-Bacon provisions. For the prior year project, staff interviewed contract laborers on-site to verify wage rates and to monitor compliance with the Davis-Bacon Act. A Contractor/Subcontractor Certification form from the State of Minnesota has been provided and the company has provided an employee fringe benefit figure total of $2,799 for work performed under said contract. Project files are established and maintained to insure compliance with the Davis-Bacon Act on projects for which it is required to do so. 227 228 CITY OF COLUMBIA HEIGHTS, MINNESOTA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended December 31, 2000 Federal Funding Source/ Pass Through Agency/ program Title U.S. Department of Justice: Dwcct: Police Hiring Supplement Local Law Enforcewent Block Grant Bullelproof Vest Pa~mership Program School parlnenhip Fund Passed -through State of MN Department of Economic Securit3~ Juvenile Accountability Incentive Blodc Or'ant Federal Emelgeney Management Age.sey: Passed-through Anoka County: Emergency Mauagen~nt Assistance Grant U,S. Depa~ment oflloml~g and Urban Development: Passed-through Anoka Cottory Commtmlty Developn~nt Block Gr~qt - Entifiement Grant (CDBO) Direct: Operating Subslay Comprehensive Improvement Assistance Program Section 8 Cluster Direct: Section 8 Voucher Program Total Federal gtp~nditures Federal CFDA Number 16.580 16.592 16.607 16.710 16.523 83.503 * 14.218 14.850 * 14.852 14.855 * Major Program Notes to the schedule ofexpenditures of federal awards Note 1. Basis of Presentation The above schedule ofexpenditures offederal axvards includes the federal grant activity ofll~ City of Cohimbin Heigl~, Minnccota (including its component units) and is presented on the aecrual basis of accounting. Th~ information in this s~hedule is presented m accordance with th~ requirements of OMB Circular A-133, Audits of States, Local Governmen~ and Non-pro~t Orgaraations, Therefore, some amounts presented in this schedule may differ from mounts presented in, or used in the preparation of, the gen=ral pu~ose finart~ial stateme~s. Note 2, Subrecipieats Of the federal expenditures pnsented in the schedule, the City of Colmnbia Heights, Minnesota provided federal awards to subrecipients as follows: Federal CFDA Program Ti~e Number Commuruty Development Block Grant - Enti~cment Grants 14.218 2000 Federal Expenditttres $21,799 23,618 1,499 34,679 12,301 3,129 126,952 40,176 260,554 194,647 $719,354 Provided to Subrec~ients $o Note 3. ReportingEnaty The City of Columbia Heights. Minnesota, for purposes of this schedule includes all fands of the primary governmeat as defined by GASB Statement No. 14, The FinancialReporting Entity. This s~h~dule also in~hides the Homing and Redevelopment Authority (HRA), and the Economic Development Authority (EDA) which are the sole component units of the City. 229 230 Independent Auditor' s Report on Supplementary Information - Financial Data Schedule To the Honorable Mayor and Members of the City Council City of Columbia Heights, Minnesota We have audited the general purpose financial statements of the City of Columbia Heights, Minnesota, as of and for the year ended December 31, 2000, and have issued our report thereon dated March 23, 2001. Our audit was performed for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying Financial Data Schedule is presented for purposes of additional analysis as required by the U.S. Department of Housing and Urban Development and is not a required part of the general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole. This report is intended solely for the information and use of the City Council, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than those specified parties. March 23, 2001 HLB TAUTGES REDPATH, LTD. Certified Public Accountants 231 232 CITY OF COLUMBIA HEIGHTS, MINNESOTA U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINANCIAL DATA SCHEDULE As of and For The Year Ended December 31, 2000 Page 1 of 2 $298,388 298,388 2.347 2,573 4,920 35)54 338,662 128.700 3.870,910 396.561 3.384 0 0 0 4.399.555 4,399.555 ~ $35.35~4 $338.66~2 $4.399p555 $ $ $25,072 $ 32,474 62,851 17,787 10.300 35 35.354 95.325 35.354 53.194 0 0 0 95,325 35,354 53,194 0 4,399,555 (95.325) 285,468 (95,325) 0 285.468 4.399.555 $0 $35,354 $338,662 $4,399,555 233 234 CITY OF COLUMBIA HEIGHTS, MINNESOTA U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINANCIAL DATA SCHEDULE As of and For The Year Ended December 31, 2000 Page 2 of 2 S~ljon 8 Compreh~sive Rental Improv=me~ Vouoh~r Askance Ol~ating Line P~gram Program Subsidy It=m A;.count D~saiptlon 14.855 14.852 14.850 67,671 15,869 4,024 87,564 0 22,165 2,814 103,323 6,824 18,406 610 7,673 27,852 8,480 15,166 300,653 0 161,696 265,059 4,946 268,005 249,260 263,059 305.599 268,005 0 0 0 0 (24,736) 0 11,102 (268,005) 19,059 274,366 4,131,550 (89,648) N/A 258,100 N/A N/A N/A 457,378 N/A N/A N/A 715,478 N/A N/A N/A 600 N/A 1,192 N/A 334 N/A 1,164 N/A (95,325) 285A68 4,399,555 (95.325) 285.468 4.399,555 $0 $0 $0 $0 235 236 CITY OF COLUMBIA HEIGHTS MEMO TO: FROM: Mayor, City Cotmcil, City Manager M. Rebecca Loader, Library Directo;'~~[ SUBJECT: Consideration of proposed Heritage Preservation Ordinance DATE: April 20, 2001 Beginning in April, 2000, I gathered information for Councilmember Wyckoff about historic preservation programs in the State of Minnesota. Inquiries were made to the Anoka County Historical Society, the National Park Service (National HiStoric Register), the Minnesota Historical Society, Mary Capra (City of Centerville), and Ned Storla (City of Coon Rapids). Copies of ordinances from cities in Minnesota with Heritage Preservation Commissions were gathered. These documents were distributed to the Mayor and City Council and discussed at a work session on June 6, 2000. Following that meeting, I was instructed to work with the City Attorney to draft a proposed Heritage Preservation Ordinance for Columbia Heights. The first drab of the proposed Ordinance was reviewed with the City Manager, Assistant to the City Manager (in charge of re-codification of the City Code), Councilmember Wyckoff, and myself at a meeting on September 13, 2000. Many changes were discussed and additional drafts were produced and reviewed. The attached is the final draft of the proposed ordinance received for review by the City Council. ORDINANCE NO. AN ORDiNANCE OF THE CITY OF COLUMBIA HEIGHTS AMENDING ARTICLE 3, SECTION 3.311 OF THE COLUMBIA HEIGHTS CITY CODE ESTABLISHiNG A HERITAGE PRESERVATION COMMISSION SECTION 1. Columbia Heights Ordinance Code Article 3, Section 3.311 et seq. is hereby repealed in its entirety. SECTION 2. Columbia Heights Ordinance Code Article 3, Section 3.311 is hereby mended by the addition of the following sections: Section 3.311. Declaration of Public Policy and Pur0ose. The Council of the City of Columbia Heights hereby declares as a matter of public policy that the preservation, protection, perpetuation, promotion and use of areas, places, buildings, structures, lands, districts and other objects having a special historical, community or aesthetic interest or value is a public necessity. and is required in the interest of the health, prosperity, safety and welfare of the community. To this end, the Heritage Preservation Commission is created. The purposes of having this commission are to: I. Safeguard the heritage of the City of Columbia Heights by preserving properties which reflect elements of the City's cultural, social, economic, political, visual or architectural history; 2. Protect and enhance the City of Columbia Heights' appeal and attraction to residents, visitors and tourists; 3. Enhance the visual and aesthetic character, diversity and interest of the City of Columbia Heights; 4. Foster civic pride and beauty and notable accomplishments of the past; and 5. Promote the preservation and continued use of historic properties for the education and general welfare of the people of the City of Columbia Heights; and 6. Create an archive by preserving and collecting photos and documents. Section 3.312. Definitions. As used herein, "Heritage Preservation Site" shall mean any area, place, building, structure, land, district, or other object which has been duly designated as a Heritage Preservation Site pursuant to Section 3.314. Section 3.313. Heritage Preservation Commission Established. Subd. A. Members. There is hereby created and established a City of Columbia Heights Heritage Preservation Commission (hereinafter, the "Commission") which shall consist of nine (9) voting members to be appointed by the City Council. Any member appointed to serve on the Commission shall be a resident of Columbia Heights and shall have a demonstrated interest in or expertise in historic preservation. If available in the community and willing to serve, at least three (3) members on the Commission shall be preservation related professionals, including the professions of history, architecture, architectural history, archaeology, planning, real estate, design, building trades, landscape architecture, or law. One member of the Commission must be a designated representative of the Anoka County Historical Society, if available, pursuant to Minnesota Statute §471.193, subd. 5. Subd. B. Term. The City Council shall initially appoint three (3) members to serve a term of one (1) year, three (3) members to serve a term of two (2) years, and three (3) members to serve a term of three (3) years. Terms of office shall expire on the last day of April in the year following their last full year of appointment. All subsequent appointments shall be for a term of three (3) years. Members may be reappointed for consecutive terms. In the event of a vacancy, the vacancy for the unexpired term shall be filled in the same manner as the appointment is made. Members shall serve without compensation and, if a successor has not been appointed by the end of their term, shall continue to hold off~ce until their successors have been appointed. Subd. C. Organization. The Commission when formed shall elect from its members such officers as it may deem necessary. The Commission shall have the power to designate and appoint from its members various committees. The Commission shall make such bylaws as it may deem advisable and necessary for the conduct of its affairs and for the purpose of carrying out the intent of this ordinance which are not inconsistent with the laws of the City of Columbia Heights and the State of Minnesota. The Commission shall prepare an annual report by October 31 of each year as required in accordance with Minnesota Statute §471.193, Subd. 6 for submission to the Minnesota State Historic Preservation Office and shall file a copy with the City Manager for distribution to the City Council. Subd. D. Program Assistance. To accomplish the intent and purpose of this ordinance, the City of Columbia Heights shall provide the Commission with staff support to perform the duties prescribed under this ordinance. Section3.314. Desi~nation of Heritage Preservation Sites. Subd. A. Reports. The Commission shall ensure that an updated list of all areas, places, buildings, structures, lands, districts or other objects which have been designated as Heritage Preservation sites as well as an updated catalog of all known publications, articles, books, pamphlets, policies or other materials having a direct bearing on the Heritage Preservation Program for Columbia Heights are prepared, compiled, and made reasonably available by City Staff at City Hall. Items kept on each site: photos, plans and related documents. Subd. B. Criteria. All Heritage Preservation Sites shall meet the criteria provided in this subdivision. Its character, interest or value as part of the development, heritage, or cultural characteristics of the City of Columbia Heights, State of Minnesota, or the United States. 2 2. Its location as a site of a significant historic event. Its identification with a person or persons who significantly contributed to the culture and development of the City of Columbia Heights. Its embodiment of distinguishing characteristics of an architectural style, period, form or treatment. Its identification as work of an architectural or master builder whose individual work has influenced the development of the City of Columbia Heights. Its embodiment of elements of architectural design, detail, materials, or craftsmanship which represent a significant architectural innovation. Its unique location, scale or other physical characteristic representing an established and familiar visual feature of a neighborhood, a district, the community, or the City of Columbia Heights. Subd. C. Proposed Prod,ram for Preservation. For each Heritage Preservation Site recommended by the City Council, a proposed program for rehabilitation and preservation may be created. Subd. D. Council Designation Hearings. The City Council, upon the request of the Commission, may, by ordinance, designate a Heritage Preservation Site. Such an ordinance shall require a two-thirds vote of all members of the City Council to be effective. Subd. E. Council Approval. The Commission shall make no application to the National Register, to the State of Minnesota or to Anoka County Historical Society for the designation of a historic property or district without the consent of the City Council. Subd. F. Identification Plaque. Those buildings or structures having been designated as Historic Preservation Sites by the City Council may be awarded a numbered plaque to be displayed on the exterior of the Site in full public view with the owner's consent. The plaque is to remain the property of the City and shall be removed by request of the Commission should the Site be so altered as to destroy the historic integrity of the Site. Section 3.315. Additional Duties of the Commission. The Commission shall have the following duties in addition to those otherwise specified in this ordinance: The Commission shall work for the continuing education of the citizens of the City of Columbia Heights with respect to the civic and architectural heritage of the City. It shall keep current a public register of designated and proposed Heritage Preservation Sites along with the plans and programs that pertain to them. 3 The Commission may recommend to the City the acceptance of gifts and contributions to be made to the City and to assist the City staff in the preparation of applications for grant funds to be made through the City for the purpose of heritage preservation. Offered by: Seconded by: Roll Call: Mayor Gary Peterson Patricia Muscovitz, Council Secretary First Reading: Second Reading: 96644_1 4 City of Columbia Heights Public Works Department Work Session Discussion Item Work Session Date: May 7, 2001 e~ Prepared by: Kevin Hansen, Public Works Director/City Engine Item: Engineering Reports for additional Stormwater Study Areas. Background: The City has gone through a lengthy process of addressing surface water problems throughout Columbia Heights, mainly as a result of the storm events (3) in July of 1997. The work involved a site review/interview analysis, preparation of engineering studies for selected sites, grant applications to the DNR under the Flood Mitigation Program, and construction of recommended improvements. Property acquisition at two residential sites is also underway for remediation in 2001. On September 2, 2000, a rainfall event registered as over a 100-year event, occurred in Columbia Heights resulting in flooding of varying severity at localized areas in the City. The City Council ordered additional Engineering Studies with an examination of alternatives for the following sites: 3942 Van Buren Street NE - basement and alley flooding: The area around 3942 Van Buren has apparently flooded several times in recent years, but was not brought to the City's attention in the past. I visited the homeowners after the September 2na storm and witnessed watermarks 48 inches high in their basement, which caused the replacement of the furnace and water heater. In addition, 4-5 garages in the alley way are subject to flooding as witnessed by watermarks 8-12 inches above the garage door(s). 40~ and McKinley intersection flooding, or the Prestemon Park area: Although 40th and McKinley was a previous study area with mitigation improvements to Prestemon Park, the extent of the property flooding and commentary received fi'om the September 1 l m City Council meeting warranted additionai engineering review. The first would be to validate the function of the Prestemon Pond as designed and the second would be to look at other improvements, such as existing inlet and receiving pipe capacity in greater detail Analysis/Conclusions: 3942 Van Buren Street NE: Attached is an engineering report for the 3900 Block of Van Buren. To understand what is happening during selected storm events, the upstream and downstream storm sewer systems were included in the computer model. The analysis indicates that pipe surcharging resulting in backflow and surface flow to existing low points is causing the flooding. Three alternatives are presented in the report to mitigate the flooding in this area: 1. Increase pipe sizing downstream. 2. Diversion pipe to Huset Park, with short-term ponding in the park. 3. Removal of flood prone structure(s). Alternatives 2 and 3 are detailed with cost estimates on pages 4-9 of the report. Alternate 1 was dismissed because of little or no effect in lowering the high water levels. Both alternates 2 & 3 are costly, with estimates ranging from $220,000 to $365,000. Altemate 3 also adds piping replacement between alleys to replace a dilapidated 10 and 12 inch VCP/CMP pipe. As much as possible, major underground work or pipe replacements is recommended to occur concurrent with the City Street Rehabilitation Program for cost effectiveness. 40th and McKinley: Attached is an engineering report for the 40th and McKinley Street area. The computer modeling considered the same drainage area as in the 1998 report and included a review of the effectiveness of the new pond in Prestemon Park. The 1998 primary recommendations to reduce peak flows were: · A pond in Prestemon Park · Reconstruction of a portion of McKinley Street with an overflow · Additional storm sewer to direct more surface runoff to the pond · A speed bump on 40th Avenue at Cleveland to redirect surface flow away from McKinley and 40th. These recommendation except the "speed bump" on 40th Avenue at Cleveland Street have been completed as staff recommended to Council that new catch basins and piping directly to Prestemon Park would accomplish the same task, without a speed hump in a downhill direction on 40th Avenue. Piping would also pick up the surface flow from Cleveland north of 40th and the north side of 40~. This work was recommended to be accomplished in 3 or 4 years when the Zone Street Rehabilitation work is performed in this area. The report also modeled data from the 2000 storm events (2); the July, 1997 storms; as compared to the modeled or predicted effects of the pond design. These comparisons indicate that the pond does have verifiable effects at the intersection of 40th and McKinley (pages 3-9, and tables 3 & 4). Other factors, such as pond outlet plugging or catch basin clogging can exacerbate the flooding at this intersection. Input from City Staff and area residents indicates two additional issues: · A large amount of nmoff occurs from the Prestemon ballfield · Water has ponded and overflowed north in McKinley Street. These two conditions were input to the model to quantify their effects for both the July 1997, and July and September 2000, storm events (pgs 8 & 9). Based on this analysis, short-term recommendations that would provide a mimimum of 1.0 feet of freeboard from the low house are as follows: a) Contain ballfield runoff: Creation of a shallow berm around the north and east areas of the Pmstemon Ballfield would contain surface water nmoffon the inside, in the park. Drainage would be provided through small diameter piping at the low point to the existing drainage system in the park and in 39-1/2 Avenue. b) Properly direct McKinley Street Overflow to the Pond: The hydraulic capacity ofthe overflow swale needs to be established and maintained. Regrading this portion of the swale and installing a concrete flume immediately behind the curb can restore overflow capacity restored to design capacity. c) Direct flow into the pond from 39-1/2 Avenue: As recommended on page 11, a small bituminous hump will help direct street flow to the catch basin on the north side of 39-1/2 Avenue at the new catch basins. d) Provide manhole benching: None of the manholes in this area currently have poured inverts with benches. This provides for flow direction through the manhole. City staff can do much of the work for recommendations a-c. The berm is part of a DNR Outdoor Recreation grant application for Prestemon Park to construct a walking trail around the north and east portion of the park. (see attached site plan drawing). Grant award notifications are expected by the end of June. The swale work can be excavated and restored by staff. The concrete portion should be done under the miscellaneous concrete project. Manhole inverts and benthing will be completed by staff in next couple of weeks. Additional Recommendations: As indicated in the original 1998 Engineering Report and this update, additional storm sewer at the intersection of 40th and Cleveland is recommended to divert the area upland to the Prestemon Park pond. It was originally recommended and accepted by the Council to perform this work when this area is reviewed under the Street Rehabilitation Program, in 3-4 years. This continues to be staffs recommendation. There is a change of flow direction in the existing pipe system that is downstream of the 40th and McKinley intersection, with two stretches of aged CMP pipe, totally approximately 250 feet. Correcting both of these existing conditions would lower the flood elevation significantly. It was originally recommended and accepted by the Council to perform this work when this area is reviewed under the Street Rehabilitation Program, in 3-4 years. Staff recommends considering these improvements in the near future, considering replacing aged CMP pipe and correcting a flow conditions that tums the water direction greater than 90 degrees. Recommended Motion(s): 1. 3942 Van Buren: The cost/benefit of any of the options 2 & 3 is difficult to justify with cost estimates exceeding several hundred thousand dollars. Staff recommends considering removal of the house only, first authorizing staff to apply for DNR Flood Mitigation Grant funds for assistance in the property removal. The piping as recommended in option 3 would be programmed for Zone 7 of the Street Rehabilitation Program in two years. 2. 40th and McKinley: City Staff can perform much of the short-term improvements in 2001. Staff recommends seeking quotes for concrete work for the swale at Prestemon Park and consideration of CMP piping replacement and pipe realignment on 40th Avenue. Attachment: Engineering Reports (2) Bonestroo Rosene Anderlik & Associates Engineers & Architects Sonestroo, Rosene, Anderlik anti Associates, Inc. Is an Affirmative Action/Equal Opportunity Employer anti Employee Owned FEASIBILITY STUDY FOR STORMWATER IMPROVEMENTS 3942 VAN BUREN STREET AND SURROUNDING AREA COLUMBIA HEIGHTS, MINNESOTA BRAA FILE NO. 332-00-103 April 30, 2001 This report presents the results of our stormwater improvements feasibility study for 3942 Van Buren Street NE and the surrounding area. Flooding from storms in July and September 2000 prompted the City to request the preparation of this report. This report begins with an introduction to the problem area, followed in sequence by the following sections: Analysis and Results, Alternatives, Cost Estimates, and the Recommended Alternative. A location-map and report figures are at the end of the report. Please note that elevations are in the city of Minneapolis datum, followed in parenthesis by the USGS datum. The USGS datum is obtained from the Minneapolis datum by adding 710.3 feet. 1. INTRODUCTION As stated above, flooding occurred in the 3900 block alley between Van Buren and Jackson Streets NE due to storm events in July and September 2000. These storms were characterized by short intense periods of precipitation, For the purposes of this engineering report, we analyzed the storm sewer system under the conditions of three rainfall events: July 7, 2000 · September 2, 2000 · 100-year/24-hour During our visual inspection in September of 2000, the garage at 3942 Van Buren showed water staining approximately nine inches above the garage slab. Nine inches. above the garage slab translates to an approximate elevation of 207.4 (917.7) for the September 2, 2000 storm high water level (HWL). 2335 ~X/est High ~ay 36 · St. Paul, MN 55113 · 65F636-4600 · Fax: 651-636-1311 2. ANALYSIS AND RESULTS The pipe network upstream and downstream of the flood prone area was analyzed using XP-SWMM software. XP-SWMM modeling software simulates rainfall events and the flows and water levels these events generate in storm water systems and over the landscape. As-built utility plans, two-foot contour information, and site inspection provided the information used to construct the storm water model. Runoff from approximately 9 acres of predominantly residential land use converges at the catch basin in the 3900 block alley between Van Buren and Jackson Streets. This runoff reaches the alley catch basin via pipe flow, ovedand flow, or overflow from Van Buren Street. Storm water that reaches the alley catch basin travels east to Jackson Street through a 12-inch vitreous clay pipe. The model incorporates and organizes the various runoff inputs through the use of several distinct drainage areas, each entering the storm system at diffeTent a location. Figure I shows the drainage areas generated for this analysis as well as the pipe network under consideration. Data from the tipping bucket rain gauge at the public works facility was used to generate model inputs for the July 7, and the September 2, 2000 storm. The storm simulations used in this model consist of the following rainfall amounts: · The July 7,2000 storm event - 2.6 inches of rain in a 1 -hour period · The September 2, 2000 storm event - 3.5 inches in a 1.5 hour period · The 100-year storm event - 6 inches in a 24-hour period Table 2.1 summarizes the model results for these three events. Table 2.1 Storm Summary - Existing System Location Catch basin area mid 3900 block, 1 Van Buren Street Catch basin area mid 3900 block alley, 2 between Van Buren and Jackson Streets Catch basin area mid 3900 block, 3 Jackson Street Fig. 1 Label July 7, 2000 208.1 (918.4) 207.3 (917,6) 207,1 (917.4) Storm Event, Modeled HWLs (~.) September 2, 2000 100 year, 24-hour 208.2 (918.5) 208.2 (918.5) 207.8 (918.1) 207.8 (918.1) 207.8 (918.1) 207,8 (918.1) 2 Model results from the September 2, 2000 simulation indicate a HWL of 207.8' (918.1 ') in the area of the Van Buren/Jackson Street alley catch basin, which compares reasonably well with the HWL estimated from water staining (207.8' modeled versus 207.4' anecdotal). The computer simulations indicate that the high water levels in this area derive from two sources: · Pipe surcharge · Overland flow (overflow) Pipe surcharge is the buildup of storm water in the pipe network such that upstream storm water is held back. In some cases of extreme surcharge, storm water can flow against pipe grade. Surcharge occurs in the downstream end of the 24-inch pipe that drains the Van Buren/Jackson St. alley (south of point 3, figure 1 ). This leads to periods of backflow when storm water moves from Jackson Street toward the alley - against pipe grade - via the 12-inch pipe that connects these areas (see figure 1). In addition to backflow due to surcharge, overland flow occurs toward the alley from Van Buren Street. These two forces combine to cause the flooding problem in the alley. 3. ALTERNATIVES Three alternatives to alleviate the alley-flooding problem were considered. One was to increase system capacity from the catch basin area in front of 3942 Van Buren Street (point 1, figure 1 ) downstream to the corner of 39th Avenue and Jackson Street by installing larger pipe. Our analysis showed this action would have very little effect. Model results indicate flow from the alley is limited more by system capacity on 39th Avenue than by local capacity. Construction of an diversion pipe from Jackson Street and the utilization of the east portion of Huset Park for temporary flood storage was shown to lower the HWL in the alley significantly (see figure 2), A constructed berm would create an impoundment in this part of the park that would temporarily store runoff. Water ponded in the park would slowly reenter the system via existing catch basins. This ponding area would remain dry between storms. Another alternative is the removal of the home at 3942 Van Buren and the creation of a detention pond for temporary flood storage at this location (see figure 3), This pond would remain dry between storm events. The ponded water would be released into the existing system at the catch basin in the alley behind 3942 Van Buren via an 8-inch pipe. Details of these two alternatives are presented below. 3 3.1 ALTERNATIVE 1: Pil3e Overflow, Pondincl in Huset Park This alternative involves the reconstruction of storm sewer from Van Buren Street to Jackson street and construction of a diversion pipe to Huset Park from the existing storm sewer under Jackson Street. The diversion would only operate for intense rainfalls, thus avoiding frequent inundation of the park during the rainfall season. This is accomplished by placing the invert of the 42" pipe (heading west from Jackson Street) 15" above the invert of the existing 24" pipe that continues south on Jackson Street. In this manner small rainfalls follow the current route while intense rainfalls are diverted. Figure 2 shows this alternative in some detail. Construction of the detention area is accomplished by berming and should not require additional excavation. Table 3.1 summarizes the model results for this alternative. Table 3.1 Storm Summary: Alternative 1 - Pipe diversion, ponding in Huset Park Location Catch basin area mid 3900 block, 1 Van Buren Street Catch basin area mid 3900 block alley, 2 between Van Buren and Jackson Streets Catch basin area mid 3900 block, 3 Jackson Street Fig, 1 Label July 7, 2000 204.6 (914.9) 203.2 (913.5) 203.0 (913.3) Storm Event, Modeled HWLs (ft.) September 2, 2000 1 O0 year, 24-hour 207.9 (918.2) 207.9 (918.2) 206.4 (916.7) 206.2 (916.5) 206.2 (916.5) 205.9 (916.2) Note that a number of pipe sizes for the diversion were examined. In the case of the September 2, 2000 storm 36" and 30" pipes, in lieu of the 42" shown in figure 2, produced HWLs in the alley of 206.8' (917.1 ') and 207.1' (917.4') respectively. Additionally, it was found that increasing the size of the proposed storm sewer from Van Buren Street to Jackson Street from 18" and 30" as shown on figure 2, to 24" and 36" would further reduce the HWL at the catch basin area on Van Buren Street. A simulation based on the September 2, 2000 storm the larger pipe sizes produced a HWL of 216.8' (917.1') in this area. Under these conditions, HWLs in the alley, and on Jackson Street, remained the same as listed in table 3.1. 3.2 ALTERNATIVE 2: PondinQ at 3946 Van Buren This' alternative involves the removal of the home at 3942 Van Buren Street and the construction of on site flood storage as shown on figure 2. The intent of this alternative is not to alleviate flooding by providing flood storage; rather it is to remove homes with a history of flooding. The basin would be a dry basin and would connect via a 12-inch pipe outfitted with an orifice restriction and overflow manhole to the existing catch basin located in the alley behind 3942 Van Buren Street. As part of this alternative, we also recommend replacement of the existing pipe from the alley between Central Avenue and Van Buren Street to the alley between Van Buren Street and Jackson Street, as shown on figure 3. Table 3.2 summarizes the modeling results for this alternative. Table 3.2 Storm Summary: Alternative I _ Pending at 3942 Van Buren Location Catch basin area mid 3900 block, 1 Van Buren Street Catch basin area mid 3900 block alley, 2 between Van Buren and Jackson Streets Catch basin area mid 3900 block, 3 Jackson Street Fig. 1 Label July 7, 2000 208.1 (918.4) 207.2 (917.5) 207.1 (917.4) Storm Event, Modeled HWLs (ft.) September 2, 2000 100 year, 24-hour 208.2 (918.5) 208.2 (918.5) 207.7 (918.0) 207.7 (918.0) 207.8 (918.1) 207,7 (918.0) As shown in Table 3.2, this project does not significantly decrease high water levels, it simply removes one home from a flood prone area. A variation of this alternative involving the removal of homes at 3942 and 3946 Van Buren was also examined. The potential volume increase of the proposed pond made possible by the acquisition of the additional lot provides a slight additional reduction of the HWL in the area of the alley catch basin. Model results based on the September 2, 2000 storm indicate the HWL in the alley would fall approximately 0,4', to 207.3' (917.6') with this configuration. 4. COST ESTIMATES Table 4.1 presents the cost estimate for Alternative 1 as described above and shown in figure 2. Indirect costs include design, inspection, administration, and fiscal costs. Note that costs for easement acquisition have not been included. No analysis of easement requirements, be it new or the adequacy of existing has been attempted in the context of this analysis. Table 4.1 Cost Estimate: Alternative 1 - Pipe diversion, ponding in Huset Park Item Unit Quantity Unit Price Cost Mobilization LS 1 7500 $7,500 Traffic control LS 1 2500 $2,500 Clear and grub trees EA 12 175 $2,100 Remove and replace 5' chain link fence LF 300 30 $9,000 Remove concrete curb &gutter LF 360 4.00 $1,440 Remove catch basin and frame EA 8 300 $2,400 Remove manhole EA 1 400 $400 Remove 10-inch VCP LF 150 8.00 $1,200 Remove 12-inch VCP LF 520 8.00 $4,160 Remove 24-inch VCP LF 130 8.00 $1,040 Remove concrete sidewalk SF 684 2.00 $1,368 Remove concrete alley pavement SF 2160 3.00 $6,480 Saw cut and remove driveway slab SF 603 3.00 $1,809 Full depth bituminous pavement reclamationSY 795 2.50 $1,988 Mill bituminous pavement SY 71 8.00 $566 Common excavation CY 650 8.00 $5,201 Common borrow for embankment CY 1100 10 $11,000 (berm in Huset Park) 12-inch RCP LF 120 27 $3,240 12-inch RCP* LF 150 41 $6,150 15-inch RCP LF 30 31 $930 18-inch RCP LF 150 34 $5,100 30-inch RCP LF 10 65 $650 30-inch RCP* LF 150 97 $14,550 42-inch RCP LF 280 80 $22,400 42-inch RCP* LF 300 120 $36,000 6 42-inch RCP flared end section 48-inch RCP 2' x 3' catch basin and grate 48-inch dia. manhole and grate 54-inch dia. manhole and grate 66-inch dia. manhole and grate 84-inch dia. manhole 96-inch dia. manhole 4-inch PVC drain tile, schedule 40 Geotextile filter fabric Granular filter material Select granular borrow Aggregate base, Class V in place B618 concrete curb and gutter Bituminous base course Bituminous wear course 8-inch bituminous curb 6-inch concrete alley pavement 5-inch concrete driveway slab 4-inch concrete sidewalk Concrete steps, 2-3 risers Topsoil borrow Sod Turf grass seeding and mulch Class 3 random riprap EA I 2000 $2,000 LF 130 100 $13,000 EA 6 1800 $10,800 EA 2 2000 $4,000 EA 2 2100 $4,200 EA 2 2800 $5,600 EA 3 3600 $10,800 EA 1 4500 $4,500 LF 360 12 $4,320 SY 386 2.00 $773 CY 53 25 $1,330 TN 624 7.00 $4,367 TN 220 12 $2,644 LF 360 10 $3,600 TN 68 34 $2,312 TN 55 37 $2,031 LF 100 1.50 $150 SF 2160 9.00 $19,440 SF 603 8.00 $4,824 SF 684 6.00 $4,104 EA 2 200 $400 CY 629 8,00 $5,035 SY 1000 3.00 $3,000 AC 1 1200 $960 CY 38 100 $3,800 Subtotal $267,160 5% Contingencies Estimated Construction Cost $13,358 $280,518 25% Indirect Costs $70,130 TOAL ESTIMATED PROJECT COST $350,648 *Unit price 50% higher than standard to compensate for difficulty of installation due to minimal clearance Table 4.2 presents a cost estimate for Alternative 2, the ponding alternative described prev!ously and shown in figure 3. Table 4.2 Cost Estimate: Alternative 2 - Ponding at 3942 Van Buren Street NE Item Unit Quantity Unit Price Cost Mobilization LS 1 7500 $7,500 Traffic control LS 1 2500 $2,500 Purchase and removal of home LS 1 90000 $90,000 at 3942 Van Buren Street NE Relocation benefit LS I 15000 $15,000 Common excavation and offsite disposal CY 420 9.00 $3,780 (pond) Common excavation CY 153.9 8.00 $1,231 Remove concrete curb &gutter LF 40 4.00 $160 Remove catch basin and frame EA 4 300 $1,200 Remove 10-inch VCP LF 150 8.00 $1,200 Remove 12-inch VCP LF 180 8.00 $1,440 Remove concrete sidewalk SF 426.6 2.00 $853 Remove concrete alley pavement SF 630 3.00 $1,890 Saw cut and remove driveway slab SF 360 3.00 $1,080 Full depth bituminous pavement reclamationSY 50 2.50 $125 Mill bituminous pavement SY 16.7 8.00 $134 12-inch RCP LF 140 27 $3,780 12-inch RCP* LF 240 41 $9,840 12-inch RCP flared end section LF 1 700 $700 2' x 3' catch basin and grate EA 1 1800 $1,800 48-inch dia. manhole and grate EA 3 2000 $6,000 4-inch PVC drain tile, schedule 40 LF 60 12 $720 Geotextile filter fabric SY 64.4 2.00 $129 Granular filter material CY 8.9 25 $222 Select granular borrow TN 100.9 7.00 $706 Aggregate base, Class V in place TN 26.25 12 $315 B618 concrete curb and gutter LF 40 10 $400 Bituminous base course TN 5.5 34 $187 Bituminous wear course TN 5.5 37 $204 6-inch concrete alley pavement 5-inch concrete driveway slab 4-inch concrete sidewalk Coocrete steps, 2-3 risers Topsoil borrow Seeding and mulching pond areas Sod SF 630 9.00 $5,670 SF 360 8.00 $2,880 SF 427 6.00 $2,560 EA 1 200 $200 CY 56 8.00 $445 AC 0.2 3000 $600 SY 500 3.00 $1,500 Subtotal $166,950 5% Contingencies $8,348 Estimated Construction Cost $175,298 25% Indirect Costs $43,825 TOAL ESTIMATED PROJECT COST $219,123 *Unit price 50% higher than standard to compensate for difficulty of installation due to minimal clearance Adding 3946 Van Buren Street NE to the detention basin requires removal of this home as well. Total estimated project costs increase to $364,800 under a two-lot scenario. 5. Recommended Alternative Based on cost we recommend the one lot option of alternative 2. Although alternative 1 provides slightly more benefit, both the cost and the disruption to local residents are greater. The actual difference in cost between the two alternatives may be even greater than indicated by the cost estimates. Due to the nature and scope of the alternatives, the costs associated with easement acquisition for alternative 1 will likely be significantly higher than that for alternative 2. Additionally, the home to be removed as proposed in alternative 2 will also have some salvage value. An alternative approach would involve removal of 3942 Van Buren Street NE and minimal storm sewer work and excavation to create a surge basin on the former location of this home. This modified approach would not replace existing pipe from this location east to the alley between Central Avenue and Van Buren Street, even though anecdotal evidence suggests that this pipe is not functioning propedy and warrants replacing. This modified approach would not involve the pipe work, storm structures, and pavement replacement indicated for alternative 2 above. This modified approach has 9 an estimated total project cost of $155,000, an approximately $70,000 savings over alternative 2, 10 '] aN \\ Bonestroo J/qi Rosene Anderlik & ~ Associates Engineers & Architects REPORT FOR HYDROLOGIC/HYDRAULIC MODELING MCKINLEY STREET NE AND 40TH AVENUE NE COLUMBIA HEIGHTS, MINNESOTA BONESTROO FILE NO. 332-00~104 April 30, 2001 This report summarizes hydrologic/hydraulic modeling for the McKinley Street NE and 40t~ Avenue NE area in the City of Columbia Heights. The model incorporates elements that include the new pond within Prestemon Park and all drainage tributary to both the Park' s pond and the storm sewer pipe under the McKinley and 40a~ intersection. The tributary area also includes Hart Lake and its outlet, those portions of the City of Mirmeapolis served by the 36-inch pipe under Stinson, commercial areas in Columbia Heights and St. Anthony lying adjacent to Stinson, and residential porlions of Columbia Heights that generally lie west and south of the McKinley/40tu intersection and are tributary to the intersection via storm sewer under 40~ Avenue. Previous Analysis 1999 Feasibility Study This modeling effort considers the same drainage area and pipe network as modeling conducted in 1998. The 1998 modeling led to the recommendations detailed in the feasibility report titled "Feasibility Study for Stormwater Improvements / McKinley Street NE and 40th Avenue NE." 2335 ~X/est Highv.ty 36 · St. Paul, MN 55113 · 651-636~4600, Fax: 651-636-1311 The City subsequently implemented aspects of that report's recommended alternative in its 1999 itorm water improvement project. The 1999 project included the following major elements: 1. Pond/wetland in Prestemon Park 2. ReconstructionofaportionofMcKinleyStreet 3. Storm sewer to direct more runoff into the constructed pond The original project recommendation detailed in the feasibility study involved elements that were not implemented in the improvement project, including 4. Speed bump installation at 40th Avenue NE and Cleveland S~'eet NE Table 1 summarizes the results of the modeling that accompanied the feasibility study. Table 1 Summary of Calculated High Water Levels: 1999 Feasibility Study Before Improvements ARer Improvements HWL - 40m & Low House Freeboard Rainfall Storm McKinley (in) (City dantrn) (City datum) (ft) July 1, 1997 3.6 237.6' 0.1 July 1, 1997 3.6 236.0' 237.7' 1.7 100-year, 24-hour 6.0 236.0' 1.7 999 Construction Project The intent of the speed bump (termed intersection modifications in the feasibility study) was to redirect all gutter flow that currently travels east down 40~h Avenue NE. The report recommended that this gutter flow be redirected south down Cleveland Street NE via the installation of a speed bump. Since 40~' Avenue is a municipal state aid road and not strictly a residential sheet, the City could not construct this speed bump. In lieu of the speed bump, the City decided that new storm sewer installed under 39th % Avenue NE would eventually be extended to the 40m and Cleveland intersection. This storm sewer, combined with new catch basins, would capture a portion of this gutter flow. It was also decided that his portion of the project would occur at some later date under a street reconstruction project. This change reduced the calculated effectiveness of the storm water improvement project over City of Columbia Heights 2 McKinley Slxeet NE and 40 Avenue NE what was outlined in the feasibility study. The catch basin and storm sewer option captures a potion of the street flow, but not as much as would have been redirected by the speed bump. Consequently, once the new storm sewer reaches 40t~ and Cleveland, it will still not be as 'effective as reroUting gutter flow via the speed bump. The net result of eliminating element #4 is summarized in table 2. This result does not account for the effect of new catch basins and pipe at 40tn and Cleveland, but does include project elements one through three. Table 2 Summary of Calculated High Water Levels: 1999 Project as Constructed HWL - 40t" & Low House Freeboard Rainfall Storm McKinley (in) (City datum) (City datum) (ft) Before Improvements July 1, 1997 3.6 237.6' 0.1 July 1, 1997 3.6 236.6' 237.7' 1.0 After Improvements 100-year, 24-hour 6.0 236.6' 1.0 The project constructed in 1999 provided an estimated floodwater reduction of 1.0 feet for both the July 1, 1997 and DO-year rainfalls. Current Analysis Rainfall Events Figure 1 shows how the July 1, 1997 storm was entered into the storm water model. Figure 1 originates from rainfall data obtained from the City' s tipping bucket rain gauge at the public works building. City of Columbia Heights McKinley Street ICE and 40 Avenue 60 5.5 5.0 4.5 4,0 -- ._c rv 2,5 -- 2.0 -- 1,5 1.0 0.5 - 0,0 -, 0 Figure 1 July 1, 1997 Rainfall Rainfall 25 50 75 100 125 150 175 200 Time(minutes) For this event, the maximum rainfall intensity peaked at approximately 6 in/hr. Rainfall intensities may have differed at the intersection of McKinley Street NE and 40u~ Avenue NE since this area lies approximately 1¼ miles from the gauge. The construction project was substantially complete by the fall of 1999. In the late summer of the year 2000, additional intense rainfall events hit the area. The two most notable events occurred on July 8, 2000 (2.5 inches in one hour) and September 2, 2000 (3.5 inches in 1.5 hours). Figures 2 and 3 show time intensity curves for these events. City of Columbia Heights 4 ~h McKinleySl~eetNEand40 AvenueN'E 5.0 Figure 2 July 8, 2000 Rainfall Rainfall 4.5 4.0 3.5 3.0 1.5 1.0 0.5 0.0 0 5 10 15 20 25 30 35 Time (minutes) 40 45 50 55 60 City of Columbia Heights 5 McKinley Stxeet NE and 40t~ Avenue NE 7 6 5 4 Figure 3 September 4, 2000 Rainfall Rainfall 1 0 10 20 30 40 50 60 70 80 90 Time (minutes) Comparison of figures 1 through 3 suggests that the most intense event was that of September 2, 2000, followed by July 1, 1997 and July 8, 2000. Both the year 2000 rainfalls caused flooding of the McKinley and 40th intersection. Though more intense in terms peak intensity, the September 2, 2000 event did not lead to surface inundation of homes in the intersection while the less intense July 1, 1997 event did. This suggests some benefit due to the flood mitigation project. Nonetheless, the presence of floodwater at or near elevations realized previously calls to question whether additional improvements might provide further flood reduction benefit to the area. To identify further flood mitigation measures, the City decided to augment the 1999 hydrologie/hydraulic study. City of Columbia Heights 6 McKinley Street NE and 40'~ Avenue NE Year 2000 Observations and Conclusions Anecdotal evidence obtained from residents living at the intersection suggest the following for the September, 2000 rainfall event: · A large amount ofrunofforiginates at the ball field · Ponded water overflows north fi:om the new McKinley Sixeel NE low point Anecdotal evidence obtained from City public works staff suggests that the pond overflowed onto McKinley for this same September event. The hydrologic/hydraulic model created for the area does not show this same dyerflow for the September event. One possible explanation is that a partially clogged pond outlet may have been responsible for this overflow. The model does not account for this possible clogging. The original existing conditions and post-project models included a standard assumption that the ball field infiltrated water at a rate typical of turf grass. Anecdotal evidence available now but not obtained in our original discussions with the area's residents indicates that this is not the case and suggests that tight or compacted soils characterize this 2+ acre site. Runoff from the ball field can reach the 40th Avenue NE and McKinley Street NE intersection unimpeded. The larger this runoff amount the more this runoff diminishes the benefit provided by the 1999 storm water improvements. The original model and the implementation of the feasibility study recommendations via the constraction project had intended to eliminate flow from McKinley Street (north of 39th ~ Avenue NE) to the McKinley and 40th intersection. Most of this flow originates from the commercial areas and high density housing that lie immediately south of the park, adjacent to McKinley Street. Intercepting this flow before it reached the intersection of MeK'mley Street and 40~ Avenue was accomplished by reconstructing McKinley, creating a low point with catch basins, and directing potential overflow of these catch basins into the new pond. The following elevations were established to accomplish this: · 238.2' overflow to pond from McKinley catch basins · 239.0' overflow to McKinley and 40m intersection from McKinley low point City of Columbia Heights 7 McKinley Street lq'E and 40 Avenue NE Under the design assumptions, the swale from the McKinley catch basins to the pond carries all overflow for the design events (100-year rainfall and July 1, 1997) without allowing water to rise above the 239.0' elevation and thus spill out toward to the north. Our current analysis of swale ~,eometry indicates this is not the case. Close to the pond, the swale is wide and deep and easily carries overflow from the design events. Near the overflow point the swale is broad and shallow and does not carry overflow at the capacity required for the design events. At the overflow to the pond, swale capacity is low enough to allow storm water to continue rising until the street overflow point is topped as well. At this point water heads to the McKinley and 40t~ intersection. Revised Modeling Results In order to quantify the effect of ball field runoff and diminished swale capacity, we revised the original storm water models and obtained the results shown in table 3. Note that additional ball field ranoff is a factor in both the "Before Improvements" and "After Improvements" scenarios. This causes both the pre-project and post-project calculated high water levels to rise over those reported in table 1. Swale capacity is only applicable to the post project scenario. Table 3 Summary of Calculated llV~Ls - Year 2000 Model Revisions 1997 and 100-year Storms Before Improvements At~er Improvements HWL - 40m & Low House Freeboard Rainfall Storm McKinley (in) (City datum) (City datum) (~) July 1, 1997 3.6 237.8' -0.1 100-year, 24-hour 6.0 237.9' 237.7' -0.2 July 1, 1997 3.6 237.4' 03 100-year, 24-hour 6.0 237.6' 0.1 We also analyzed the July 8 and September 2, 2000 storms for both the "Before Improvements" and "After Improvements" scenarios so that the net flood benefit of the project could be determined for these storms as well. Table 4 summarizes these results. City of Columbia Heights 8 McKinley Street NE and 40~ Avenue NE Table 4 Summary of Calculated HWLs - Year 2000 Model Revisions Year 2000 Storms Before Improvements After Improvements HWL - 40th & Low House Freeboard Rainfall Storm McKinley (in) (City datum) (City datum) (ft) July 8, 2000 2.6 237.5' 0.2 September 4, 2000 3.5 238.0' 237.7' -0.3 July 8, 2000 2.6 237.0' 0.7 September 2, 2000 3.5 237.7' 0.0 Tables 3 and 4 indicate the. net project benefit has been to reduce calculated high water levels to elevations below the lowest house in the area. To some extent, anecdotal evidence reinforces these model results in that the July 1, 1997 event caused surface inundation of the intersection's lowest home (and possibly others) while the more intense September 2, 2000 storm did not. Primary Recommendations Short Term Improvements The City can lower intersection high water levels by eliminating ball field runoff onto McKinley Street NE and by increasing swale capacity from the McKinley catch basins to the Prestemon Park pond. To contain ball field runoff, we recommend construction of a berm around the north and east sides of the ball field to an elevation of 240.0'. Since the City proposes a pedestrian pathway around the park periphery in this area, berm construction can become a part of pathway construction. The proposed herre, at its deepest fill, will rise 2.5' above current grade. Average fill depth will total approximately one foot. Building a berrn around the ball field will trap water inside. To properly drain the field, the City should install small diameter pipe and connected drains. This internal drainage system will connect to the storm sewer system that lies under the park. City of Columbia Heights 9 McKinley Street NE and 40 Avenue NE To increase swale capacity, we recommend minor grading to increase swale cross sectional area. This involves cutting the overflow elevation from 238.2' to 237.9', thereby making the overflow elevation flush with top of curb. We also recommend widening the overflow so that it is flush ~vith top of curb over as wide an area as possible, both north and south of the catch basins. Downstream of the overflow, the swale should be cut approximately 0.5 feet, matching back into existing grade approximately 20 feet east of the 18-inch apron. It is highly recommended that a concrete flume installed over a portion of the swale. This will ensure long-term hydraulic capacity for the initial portion of the overflow. Table 5 summarizes the effect these two modifications have on the McKinley Street NE and 40~h Avenue NE intersection high water levels. Table 5 Summary of Calculated HWLs - Year 2000 Model Revisions Ball Field and Swale Modifications Before Improvements After Improvements After Improvements with Ball Field Berm and Swale Deepening HWL - 40th & Low House Freeboard Rainfall Storm McKinley (in) (City datum) (City datum) July 1, 1997 3.6 237.8' -0.1 100-year, 24-hour 6.0 237.9' -0.2 237.7' July 8, 2000 2.6 237.5' 0.2 September 4, 2000 3.5 238.0' -0.3 July 1, 1997 3.6 237.4' 0.3 100-year, 24-hour 6.0 237.6' 0.1 237.7' July 8, 2000 2.6 237.0' 0.7 September 4, 2000 3.5 237.7' 0.0 July 1, 1997 3.6 237.0' 0.7 100-year, 24-hour 6.0 237.3' 0.4 237.7' July 8, 2000 2.6 236.7' 1.0 September 4, 2000 3.5 237.3' 0.4 40~h Avenue NE and Cleveland Street NE Improvements As mentioned above, flow across the intersection of 40th Avenue IrE and Cleveland Street NE travels in large volume to the McKinley Street NE and 40a~ Avenue intersection. Future storm sewer construction in the 40th and Cleveland intersection will collect a portion of this water and City of Columbia Heights 10 McKinley Slxeet NE and 40~ Avenue NE bring it to the Prestemon Park pond. Storm sewer on 39th V2 Avenue NE and the pond have been designed to accommodate this flow. Constructing this storm sewer benefits the McKinley and 40~ intersection in the following manner: · July 1, 1997 "Before Improvements" HWL: · July 1, 1997 "At~er Improvements" HWL: · July 1, 1997 "Full Project Implementation" HWL: 237.8' 237.0' 236.7' Full implementation of the project, as described in the 1999 feasibility study and modified during construction (see discussion of element ~4 above) reduces the HWL for the July 1, 1997 storm by 1.1 ', thus providing 1.0' of freeboard where no freeboard existed previously. Additional Recommendations 39~h ~ Avenue NE Catch Basins The elimination of street flow is the most feasible method of controlling flood levels at the McKinley Street NE and 40a' Avenue NE intersection. Deepening the overflow swale from McKinley to the pond is one aspect of this. The original project design included high capacity catch basins on 39* ~ Avenue NE, one each for the north and south sides. During construction, two traditional catch basins were substituted for one of the high capacity installations. Our current analysis indicates that some flow may bypass these lower capacity catch basins. For this reason we recommend installation of a speed bump immediately east of the catch basins. This simple installation will significantly increase the amount of water that enters these catch basins. Since 39th ~A is a short residential street, this installation will have little traffic impact. Pipe Realignment, Pipe Replacement, and Benching In our memo of February 25, 1999 we recommended benthing of all storm sewer manholes under the McKinley Street NE and 40th Avenue NE intersection and, as possible, all manholes downstream of the intersection. Though not significant in comparison to other measures, this should provide some minor reduction hi flood elevations. City of Columbia Heights 11 McKinley Street NE and 40 Avenue NE Our memo of February 1999 also included recommendations for realigning storm sewer under 40th Avenue. It was understood that this project would occur with reconstruction of that street. The attached figure shows this realignment as well as two stretches of CMP pipe that should be r~placed with this alignment project. Taken alone, replacing the 55-foot and 195-foot stretches of CMP with concrete or plastic pipe reduces the July 1, 1997 calculated HWL to 236.4' from the 236.7' reported for the fully implemented project. According to ea~ier calculations summarized in the Febmar3' 1999 memo, realignment and benching could potentially reduce high water by another 0.4', thus reducing the calculated July 1, 1997 HWL to 236.0'. Other Issues Prior to this renewed modeling effort, the question arose as to why the pipe at Silver Lake flows only partially full. The February 25, 1999 memo touched on this matter. The following is an excerpt from that memo. Our modeling verities this. The last 106 feet of the 48-inch pipe has a section at 6% grade. This is significantly higher than the 0,5% that the pipe averages upstream. Due to this sudden transition to steep grade, the water surface separates from the top of the pipe and the pipe flows only partially full. This excess capacity is only apparent in a short section of pipe and thus is not useful in mitigating upstream flooding without the consreaction of larger pipe upstream. This option was analyzed in various forms and rejected in preference of the less costly Prestemon Park option. At Stinson Avenue NE the 48-inch storm sewer that drains the McKinley Street NE and 40th Avenue NE intersection turns via two sets of long radius bends. Further downstream at Silver Lake a third tuming occurs using long radius bends. The question has arisen as to the hydraulic losses evident in these bends and whether these losses can be mitigated in some manner. If the pipe were to point ffarec~y to Silver Lake from Stinson, all bends could be eliminated. We calculate that this could potentially reduce head loss 0.2'. A portion of this head loss reduction would likely extend as far as the intersection, reducing HWL there by something less than 0.2'. If straightening the pipe is not feasible and something like the current alignment must persist, then the preferred method of turn'rag storm sewer is through the bends and not through manholes. City of Columbia Heights 12 McKinley Street NE and 40~ Avenue NE Summary Table 6 summarizes the implementation sequence outlined in this report and the potential HWL reduction obtained for each step: Table 6 Implementation Sequence and Calculated McKinley Street NE and 40th Avenue NE HWLs July 1, 1997 Low Home Freeboard Item Timeframe Rainfall HWL (Mpls. Datum) (Mpls. Datum) (fr) "Before Historic 237.8' -0.1 Improvements" "After Current 237.4' 0.3 Improvements" Corntract ball field berra, deepen Immediate 237.0' 0.7 swale, install speed bump 237.7' New catch basins and storm sewer Upon street 236.7' 1.0 from 40th and reconstruction Cleveland Realign and bench storm sewer under Upon street 236.0' 1.7 40th and replace reconstruction CMP pipes The program outlined in table 7 brings the flood benefit to the level intended in the original feasibility study. A concentrated program of refining the as-built storm improvement project by · Deepening an overflow swale, installation of a concrete flume · Berming around the Prestemon Park ball-field · Constructing a speed bump on 39th ~ Avenue NE combined with the elements of future sweet reconstruction · Storm sewer to .~0th Avenue NE and Cleveland Street NE City of Columbia Heights 13 McKinley S~reet NE and 40 Avenue NE · Realignment, replacement, and benching at McKinley Street NE and 40th Avenue NE provides approximately 1.7 feet of freeboard to the intersection of McKinley and 40~h for the July '1, 1997 rainfall event. The high water level reduction for a 100-year, 24-hour event is approximately the same. City of Columbia Heights 14 McKinley Street NE and 40~h Avenue NE ~": s'-' 'PTHUR ~ x CLEVELA, r,,ID ~ .2:it-~ E: E r ,I J A M I 212' .%. e.e ,!