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
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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
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