HomeMy WebLinkAbout2002 Adopted BudgetCITY OF COLUMBIA HEIGHTS
ADOPTED ANNUAL BUDGET
FOR THE
FISCAL YEAR BEGINNING JANUARY 1, 2002
2002 ADOPTED BUDGET
CITY OF COLUMBIA HEIGHTS
2002 BUDGET
TABLE OF CONTENTS
SECTION I - INTRODUCTION
Introduction .................................................................................................................. 1-1
Principal City Officials ................................................................................................... 1-3
Geographical Location ................................................................................................. 1-4
City Manager's Proposed 2002 Budget Message ......................................................... 1-5
SECTION II - BUDGET SUMMARY
Changes in Tax Levy .................................................................................................... 2-1
Tax Levies Payable 1999-2002 .................................................................................... 2-2
City Portion of Property Taxes ...................................................................................... 2-3
All Budgetary Funds-Revenues .................................................................................... 2-4
All Budgetary Funds-Expenditures ............................................................................... 2-5
Summary of Personnel by Department, 2000-2002 ...................................................... 2-6
Resolution .................................................................................................................... 2-8
SECTION III- OPERATING BUDGET
Summary
Expenditures by Functional Area .................................................................................. 3-1
Revenues by Source .................................................................................................... 3-2
General Fund, Library Fund, and EDA Revenue .......................................................... 3-3
General Fund and Library Fund Expenditures by Classification ................................... 3-4
General Fund, Library Fund, and EDA Comparison of Expenditures & Revenues ........ 3-5
DEPARTMENT BUDGETS
Administration ............................................................................................................ 3-6
Mayor-Council (101-41110) .............................................................................. 3-9
City Manager (101-41320) .............................................................................. 3-10
Assessing (101-41550) ................................................................................... 3-11
Legal (101-41610) .......................................................................................... 3-12
Community Development ........................................................................................ 3-13
Protective Services (201-42400) ..................................................................... 3-16
Community Development Administration (201-46310) .................................... 3-17
HRA Anoka County CDBG (202-46350) ......................................................... 3-18
Parkview Villa North (203-46330) ................................................................... 3-19
ClAP Grant (203-46331) ................................................................................. 3-20
Economic Development Authority (204-46314) ............................................... 3-21
Parkview Villa South (213-46340) ................................................................... 3-22
4607 Tyler Street NE (235-46360) .................................................................. 3-23
HRA Administration (299-46320) .................................................................... 3-24
Finance ..................................................................................................................... 3-25
Elections (101-41410) ..................................................................................... 3-28
Finance (101-41510) ...................................................................................... 3-29
Water Administration (601-49440) .................................................................. 3-30
Sewer Administration (602-49490) .................................................................. 3-31
Storm Sewer Administration (602-49690) ....................................................... 3-32
Information Systems (720-49980) ................................................................... 3-33
Information Systems Imaging (720-49981) ..................................................... 3-34
Information Systems Internet (720-49982) ...................................................... 3-35
Fire Department ........................................................................................................ 3-36
Fire (101-42200) ............................................................................................. 3-39
Civil Defense (101-42500) .............................................................................. 3-40
Capital Equipment-Fire (431-42200) ............................................................... 3-41
Capital Equipment-Civil Defense (431-42500) ................................................ 3-42
General Government ................................................................................................ 3-43
General Government Buildings (101-41940) ................................................... 3-46
Recognition/Special Events (101-45050) ........................................................ 3-47
Contingencies (101-49200) ............................................................................. 3-48
Transfers (101-49300) .................................................................................... 3-49
Cable Television (225-49844) ......................................................................... 3-50
Refuse Disposal (603-49510) ......................................................................... 3-51
Refuse Collection (603-49520) ....................................................................... 3-52
Recycling (603-49530) .................................................................................... 3-53
Hazardous Waste (603-49540) ....................................................................... 3-54
Energy Management (710) ............................................................................. 3-55
Library ....................................................................................................................... 3-56
Library (240-45500) ........................................................................................ 3-59
Municipal Liquor Stores ........................................................................................... 3-60
Top Valu I (609-49791) ................................................................................... 3-63
Top Valu II (609-49792) .................................................................................. 3-64
Heights Liquor (609-49793) ............................................................................ 3-65
Non-Operating (609-49794) ............................................................................ 3-66
Capital Equipment Replacement- Liquor (436-49791) ................................... 3-67
Capital Equipment Replacement- Liquor (436-49792) ................................... 3-68
Capital Equipment Replacement- Liquor (436-49793) ................................... 3-69
Police Department .................................................................................................... 3-70
Police (101-42100) ......................................................................................... 3-73
Animal Control (101-42700) ....................................................................... · ..... 3-74
DARE
Projects (270-42160) ........................................................................... 3-75
Junior High Projects (270-42161) ........................................................ 3-76
Local Law Enforcement Block Grant (276-42100) ........................................... 3-77
Police Capital Equipment (431-42100) ............................................................ 3-78
Public Works ........................................................................................................... 3-79
Public Works Personnel (101-43000) .............................................................. 3-83
Engineering (101-43100) ................................................................................ 3-84
Streets
Streets (101-43121 ) ............................................................................ 3-85
Street Lighting (101-43160) ................................................................. 3-86
Traffic Signs & Signals (101-43170) .................................................... 3-87
Sanitation
Weed Control (101-43260) .................................................................. 3-88
Tree Trimming (101-46102) ................................................................. 3-89
Dutch Elm Sanitation (101-46103) ...................................................... 3-90
Dutch Elm Replanting (101-46104) ..................................................... 3-91
Parks (101-45200) .............................................................................. 3-92
Engineering Capital Equipment (431-43100) ....................................... 3-93
Parks Capital Equipment (431-45200) ................................................. 3-94
Streets Capital Equipment (431-43121 ) .............................................. 3-95
Capital Equipment - Traffic Signs (431-43170) ................................... 3-96
State Aid Maintenance (212-43190) .................................................... 3-97
Water Utility
Source of Supply (601-49400) ............................................................. 3-98
Distribution (601-49430) ...................................................................... 3-99
Water Capital Equipment (433-49449) .............................................. 3-100
Sewer Utility
Collections (602-49450) .................................................................... 3-101
Disposal (602-49480) ........................................................................ 3-102
Storm Water Utility (604-49650) ........................................................ 3-103
Sewer Capital Equipment (432-49499) .............................................. 3-104
Capital Improvements
State Aid Construction (402) ............................................................. 3-105
Parks Capital Improvement (412-45200) ........................................... 3-106
Infrastructure (430-46323) ................................................................. 3-107
Storm Sewer (438-49899) ................................................................. 3-108
Water Construction (651) .................................................................. 3-109
Sewer Construction (652) .................................................................. 3-110
Central Garage (701-49950) ......................................................................... 3-111
Garage Capital Equipment (411-49950) ....................................................... 3-112
Recreation .............................................................................................................. 3-113
Administration (101-45000) ........................................................................... 3-116
Youth Athletics (101-45001) ......................................................................... 3-117
Adult Athletics (101-45003) ........................................................................... 3-118
CHASE (101-45004) ..................................................................................... 3-119
Traveling Athletics (101-45005) .................................................................... 3-120
Back to the Parks (101-45006) ..................................................................... 3-121
Trips & Outings (101-45030) ......................................................................... 3-122
Senior Citizens (101-45040) ......................................................................... 3-123
Murzyn Hall (101-45129) .............................................................................. 3-124
FINANCIAL RESOURCES FOR OPERATING BUDGET. .................................................... 3-125
SECTION IV - CAPITAL IMPROVEMENT BUDGET
Capital Equipment Replacement 5-Year Projection ...................................................... 4-1
SECTION V- DEBT SERVICE BUDGET
Bonds (376-634) .......................................................................................................... 5-1
SECTION VI - SUPPLEMENTARY INFORMATION
Summary of Personnel, 2000-2002 .............................................................................. 6-1
City Manager/Council Adjustments to 2002 Budget ...................................................... 6-4
Community Profile ........................................................................................................ 6-6
Glossary of Terms ........................................................................................................ 6-7
INTRODUCTION
Form of Government
The City of Columbia Heights operates under a home rule charter/City Manager form of government. All policy
decisions and legislative activities are the responsibility of the City Council, but the administrative duties are
delegated to the City Manager. One of the many administrative duties of the City Manager is to prepare an
annual budget for approval by the City Council.
Budget Format
Over the years, the budget has been prepared in several different formats. Each evolution of the budget
document has been designed and intended to provide the best possible information to the City Council and the
general public in the most user-friendly format. For the 1998 budget document, the format was significantly
revised to follow the Government Finance Officers' Association's (GFOA) recommendations for budget
presentations. Financial information is presented in more of a summary format, with a large number of graphics
and narrative information to explain the budget and the major highlights. The goal of GFO^ in developing this
type of format is to have a document that is more readily understandable and usable by the general public.
Budget Preparation Procedures
Beginning in May of each year department heads start the preparation of their budget request for the next
calendar year. The budget process starts with the Finance Department providing budget worksheets and
computerized working disks to all departments, along with a budget preparation manual, to prepare their draft
proposed budgets for the upcoming year. Once these worksheets and computer disks are completed by the
departments, they are returned to the Finance Department, which then reviews and assembles all of the data
· into the budget document. The draft budget document is then returned to each department for proofing and
final changes. The Finance Department then prepares a final proposed budget for the City Manager's review.
The City Manager spends approximately one month reviewing the budget document and, together with the
Finance Director, meets with all division/department heads to review their budgets and proposed City Manager
changes. Once this process is completed, the City Manager submits his final budget modifications to the
Finance Department, which then prepares and assembles a final City Manager recommended budget with
graphics and summary information to go along with the budget detail. Once this is completed it is reviewed by
division/department heads and submitted to the City Council. The Council reviews the budget with the City
Manager and Finance Director to prepare the proposed budget. By September 15th a proposed budget and tax
levy is certified to Anoka County. By November 24th, the County sends a notice to each taxpayer indicating the
proposed property tax increase and the date of each tax district's budget hearing. Between November 29th and
December 20th, the Council holds a public hearing on the proposed budget. After the hearing, the Council
approves the proposed budget and next year's proposed property tax levy, which is necessary to finance the
approved budget. This levy and budget is then certified to Anoka County by the City Treasurer. The County
collects the property taxes on behalf of the City.
Budget Organization
The City's new format for the annual budget consists of three basic sections: Operating Budgets, Capital
Budgets, and Debt Service Budgets. Each of the budgetary sections is comprised of funds. A fund is defined
as an independent fiscal and accounting entity with a self-balancing set of accounts and resources which are
dedicated for a specific purpose. The revenue and expenditure accounts for each fund are listed within each
budget section. Expenditure accounts within the funds that comprise the Operating Budget are grouped by
functional areas of the City. This is a significant improvement since, for example, all police functions, whether
they are grant funds, general funds, or other areas, are grouped together so that when the City Council or
citizens review the police section of the budget, they can see the total Police Department expenditures. This
same theory holds true for Administration, Finance, Public Works, Recreation, Community Development, and
Fire. Under the new format, everything is grouped by functional area, with a summary by fund. Within each of
these functional areas, budgets and expenditures are classified by five major categories: Personal Services,
Supplies, Other Services & Charges, Capital Outlay, and Contingencies & Transfers.
Page 1-1
CITY OF COLUMBIA HEIGHTS, MINNESOTA
PRINCIPAL CITY OFFICIALS
DECEMBER 2001
CITY COUNCIL
GARY L. PETERSON, MAYOR
Term expires 12/31/02
BRUCE NAWROCKI, COUNCIL MEMBER
Term expires 01-03-2005
JULIENNE WYCKOFF, COUNCIL MEMBER
Term expires 01-06-2003
MARLAINE SZUREK, COUNCIL MEMBER
Term expires 01-06-2003
ROBERT A. WILLIAMS, COUNCIL MEMBER
Term expires 01-03-2005
Employee
Walter Fehst
M. Rebecca Loader
William Elrite
Linda Magee
Chades Thompson
Thomas Johnson
Keith Windschitl
Kevin Hansen
CITY MANAGERIAL STAFF
Position
City Manager
Library Director
Finance Director/City Clerk
Assistant to the City Manager
Fire Chief
Police Chief
Community Development Director
Recreation Director
City Engineer/Public Works Director
Date Appointed
July 8, 1996
July 31, 1978
September 28, 1981
October 18, 1982
November 9, 1999
October 23, 1995
Open
August 4, 1997
December 1, 1997
Page 1-3
CITY OF COLUMBIA HEIGHTS
CITY MANAGER'S PROPOSED 2002 BUDGET MESSAGE
This budget message accompanies the 2002 budget document distributed to the City Council and
available to the public.
Budget Format
Several years ago the budget format was revised in an attempt to provide more useful information
to the City Council and the public in a summarized, user-friendly format. Under the new format,
the budget was broken down into ten functional areas and is prepared with a summary for each of
these functional areas along with a detailed budget workbook for the City Council to utilize during
their budget review. The summary budget book is then again summarized into a public document
that is used for the City's public budget adoption meeting and for any required truth in taxation
hearings. The budget message follows the format of the overall budget and provides a narrative
section summarizing each of the functional areas along with overall summary information on the
budget document, total budget, property taxes, and other revenue sources.
Budget Overview
Budget Highlights
Expenditures: As is reflected in the budget, the City Manager's overall proposed budget for tax-
supported funds is down slightly for 2002 from 2001. For 2001 the total General Fund, Library
Fund and EDA budgets equaled $8,674,001. For 2002 the City Manager's proposed budget is
$8,660,490. The principal reason for the reduction in the budget is the new state legislation that
reduced state aid to the city by $800,566. It was the state legislature's recommendation that this
aid reduction be passed on to residents in the form of a property tax levy along with a property tax
increase to cover inflationary costs. With these changes and reductions in state aid together with
inflation and the additional financial needs of the City, it was necessary to take a hard look at all
departmental budgets and make some significant reductions. As you will see in the following
explanations for each functional area, these budget reductions range from the elimination of a
police officer position to significant cutbacks in capital equipment purchases. To dramatize the
difference in the budget preparation from 2001 to 2002, we have included the following two
charts. The first chart is a reprint from last year's budget book showing the departments with the
highest budgetary increases from 2000 to 2001. The second chart reflects the major budget
increases from 2001 to 2002.
Page 1-5
As was recommended by the state legislature, this aid reduction was passed on to residents in
the form of a property tax levy increase.. It should be noted that although the city and county are
having property tax levy increases as a result of state legislation, there is a significant offset to
this in the fact that the state has drastical!¥~ipc, r~ased ~aid to school districts and the levy reduction
by school districts should be greater than the levy increase from the city and county. The net
result as projected by the state is that homes valued at approximately $120,000 should see a
total property tax levy reduction of approximately $100. The following chart shows the breakdown
of the city's levy for the years 1999 through 2001 and the proposed levy for 2002. As the chad
reflects, the City's levy increase for the years 1999 and 2000 was very minimal. To finance
expenses in these years the City relied heavily on reserves that were accumulated in the City's
General Fund balance. The levy for 2001 was increased to cover expenses without using fund
balance reserves, and as is reflected in the chart, the levy for 2002 has some considerable
increases, primarily to cover the reduction in state aid.
PROPOSED PROPERTY TAXES, 1999 - 2002
Proposed Property Taxes 1999 2000 2001 2002
Library 467,518 500,244 547,767 591,588
EDA 111,048 119,296 119,295 137,015
General Fund 2,660,059 2,676,416 2,958,490 4,110,711
Total Levy 3,238,625 3,295,956 3,625,552 4,839,314
Levy Increase from Prior Year ;~;, ~ 57,331 329,596 1,213,762
The next major factor in the property tax formula is the state legislature's restructuring of class
rate percentages for real property taxes payable in 1998 through 2002. The class rate changes
made in these years will affect property taxes paid for the current and all future years. The major
change was a significant shift in the tax capacity value from commercial industrial and residential
non-homestead to residential homesteaded property. As you can see from the following chart,
there is a slight reduction in tax capacity rates for homes over $76,000. The reduction is from 2%
in 1997 to 1.65% in 2002. However, there is a more significant reduction for commercial
industrial property and residential non-homestead property. The net result is that a large amount
of the tax revenue previously paid by commercial industrial properties and residential non-
homestead properties is now picked up by homesteaded residential property.
Page 1-7
The City's primary source for increased revenue is through property tax levies. Over the past
several years, the City Council has maintained a very conservative profile in increasing taxes by
minimal percentages. To maintain the quality of services provided to the residents of Columbia
Heights, it may be necessary to develop a policy of a slightly higher property tax increase.
However, due to state imposed levy limits for the years 1998 through 2000, the City was
restricted from implementing minimal property tax increases. These levy limits were removed for
the year 2001 but are back in place for the year 2002. As a result of this legislative restriction, the
City was forced to look at severe budget cuts and a reduction of services in the 2002 budget
preparation process. At the present time it is anticipated that the property tax legislation passed
in the last legislative session will only worsen the future property tax burden on cities. As part of
the City's property tax revenue, the City does receive an area wide fiscal disparities tax
distribution from commercial property in other communities. The basis of this area wide fiscal
disparities tax distribution is to collect property taxes on commercial property throughout the
metropolitan area and then redistribute this area wide property tax to communities such as
Columbia Heights which has a limited commercial property tax base. Under the fiscal disparities
area wide tax system, the City of Columbia Heights benefits significantly. It is projected that the
City will receive over $930,000 in property taxes from the tax on commercial property in other
communities. As part of the recent legislation, the City will be looking at a significant reduction in
this area wide tax revenue in future years that will mean the residents of Columbia Heights will
need to pick up even a larger portion of the property taxes.
Page 1-9
Finance Department
This functional area covers Elections, Finance, Information
Systems, and Utility Billing Administration for the water,
sanitary sewer, storm sewer, and refuse departments. The
total budget for 2002 is $43,025 over the adopted 2001
budget. The most significant changes in this budget are in
the area of personnel. First being the cost of living increases
and second being some restructuring in the Finance
Department staffing. Over the years accounting and
reporting requirements have changed significantly.
However, the department has seen no restructuring since
the mid 1980'so With the current structure in the Finance
Department it has been very difficult to maintain the level of
accounting and reporting that is required under current
standards. Subsequently, the 2002 budget does include
minor restructuring in the department to eliminate two current
positions and create two new positions that will give the
FINANCE
department a slightly higher level of expertise to enable us to comply with all current state and
federal accounting and reporting requirements. The portion of this department that relates to
information systems has seen some growth and improvement over the past two years, with
greater efficiency in software, e-mail, and the expansion and improvement of the City's Web site,
which is utilized as another means of providing information to the public. The most significant
budget increase item for 2002 over 2001 is in the Elections Department. As the City has gone to
even year elections, we no longer have odd year elections. This has resulted in a savings of
approximately $30,000 to the City budget every other year. However, as 2002 is an election
year, we do see an Election Department budget increase of approximately $34,000.
Fire
This functional area is comprised of the Fire and Civil Defense
departments. The overall department proposed expenditures
in this functional area increased by $209,000 from the
adopted 2001 budget. This increase was broken down into
three major areas. First, in the area of personnel, it was
proposed to upgrade one position and increase part-time
hours for the secretarial position. This, combined with cost of
living and step increases, resulted in an additional personal
services expense increase of $68,800. The next major area
of increase was in capital equipment with the proposed
replacement of the generator in City Hall for $50,000 and the
replacement of the ambulance for $74,000. The third
significant item was upgrading the software program in the
Fire Department to CityView software at a projected cost of
$20,000 and the installation of new lockers for the firefighters
at a cost of $26,000. In the City Manager's review of this
FIRE
EXPENDITURE SUMMARY
1#9 200~ 2~01 2002
Personal Sen'ices i3 Supplies
O~her Services & Charges · Capital Outlay
[·Contingencies & Transfe~
budget, he cut the staffing upgrades by $10,000, eliminated the purchase of new lockers for a
cost savings of $26,000, delayed the purchase of the new generator for a savings of $50,000,
moved the cost of purchasing new software to the Cable TV budget in the amount of $20,000,
and moved the cost of the ambulance to the PERA Capital Equipment fund. Although these are
reasonably significant reductions in the budget, they will not impair the services the Fire
Department provides.
Page 1-1]
Liquor
The liquor function is comprised of three liquor stores,
Top Valu I, Top Valu II, and Heights Liquor, along with a
capital equipment replacement fund for each of the three
stores. Top Valu I is located at 4340 Central Avenue. This
store opened in November of 1984 and was the City's first
endeavor into a large volume discount liquor operation. Since
it's opening it has been very successful. The City's second
endeavor along this line was Top Valu II at 2241 37th Avenue.
This store follows the same concept as Top Valu I and
opened in April of '1994. As this store is located in a lower
traffic area, its growth has been slower but very steady. Each
year it shows a progressive increase in sales and profitability.
Heights Liquor is the third store and is located at 5225
University Avenue. This store was opened in 1964 and has
remained a very small, traditional liquor store. It does not
operate on a high volume discount basis. Markups are higher
LIQUOR
EXPENDITURE SUMMARY
mo~s~ & ch~ mc~o~
at this store, along with profitability, which is due primarily to taking advantage of high volume
purchasing discounts based on the volume purchased at Top Valu and the lower overhead
expenses of a city-owned operation. The net result is that for several years this was the most
profitable liquor store in the Heights. However, with the opening of the large, new Fridley store
just north of the freeway in 2000, we have seen a significant decrease in sales and profitability at
this store. With this is in mind, and the fact that the store is located adjacent to a residential
neighborhood, we have undertaken the project of looking for a new location for the store at 5225
University Avenue in addition to looking for a location on Central Avenue where we could build
our own store. Currently we are renting on Central Avenue and the lease expires in three years.
It would be highly beneficial and profitable to the City and the liquor operation to own our own
store on Central Avenue and to build a new store on University Avenue. For this purpose, we
have included $2,000,000 in the 2002 budget to purchase property and build a new store at one
of these locations.
Police
This functional area is comprised of the Police Department,
Animal Control, DARE, and Capital Equipment Replacement.
The most significant item in this budget is personnel costs.
Over the past several years department staffing has been
increased from 22 sworn officers to 26 through the addition of
three officers by federal grants, and one additional officer over
and above the grant requirements. In 1999 all grant funding
and the requirement to maintain this staffing level ended. The
City Council needs to address the increased staffing level in
the Police Department. Without the continued grant revenue,
the addition of four sworn officers is a significant increase in
the Police Department budget. The proposed Police
Department budget for 2002 increased by $182,216 from the
adopted 2001 budget of $2,417,842. The major portion of this
increase is $151,770 in personnel costs, primarily for
POLICE
EXPENDITURE SUMMARY
mm Per'~)nal Services 13 Supplies
m O~h~ servi~ and Chromes m Capit~ Ou~y
· Conlingendes & Transfem
employees progressing through the wage plan and cost of
living increases. The other significant item in the Police Department is the capital equipment
Page 1-13
budget. The proposed 2002 capital equipment budget is for $115,100 which includes two full-
sized marked squad cars, one mid-size administrative car, two replacement light bars, two laptop
computers with modems and stands, and two in-squad video systems. Also included in the
capital equipment budget is the third payment for the Visions Records Management system. In
the Police Department the City Manager proposed cutting one CSO and one police officer
position and delaying the purchase of three new police vehicles and equipment for one year.
These cuts are a first level step in reducing staff in the Police Department back to the normal
level pdor to receiving the federal grant officers.
Public Works
This functional area is comprised of several departments
crossing several funds. One of the significant advantages of
the functional area budget format adopted in 1998 is that it
shows the entire Public Works function in one area. Areas
covered are engineering, streets, weed control, parks, tree
programs, water utility, sanitary sewer utility, storm sewer
utility, garage, and capital equipment replacement funds for
the Public Works operation. Significant budget items in Public
Works are as follows. In the area of personnel the 2002
depad~ent proposed budget for salaries and benefits is
$1,967,449, which is an increase of $187,769 over the 2001
buclget. This increase is due to cost of living pay increases
. and employees progressing through the pay scale. The
engkteefing budget is down by $44,000 primarily because
engineering costs have been allocated to the infrastructure
fund for street projects. Although this is a cost savings to
PUBLIC WORKS
EXPENDITURE SUMMARY
1999 200O 2001 2OO2
engineering, if these costs are not passed on through assessments as an administrative charge,
it will have a detrimental effect on the infrastructure/street replacement fund. In the tree budget
there was a proposal to eliminate the City picking up 50% of the cost on the removal of diseased
trees. This would result in a savings of approximately $22,500. However, in discussions, it
appears that for 2002 a better alternative would be for the City to pick up 25% of the cost of
diseased tree removal, which would still result in a budget savings of $11,250. In the Parks
Department a major item of consideration is eliminating from one-third to one-half of our skating
rinks. In recent years several of the rinks have received minimal usage. A reduction or closing of
these rinks could result in a cost savings of approximately $16,500 in seasonal employees and
another $30,000 in repair, maintenance and utilities of warming houses. In the Water Department
it is projected that the cost of water purchased from Minneapolis will increase by approximately
$100,000 from 2001. With this increase, it will be essential to have a water rate increase in the
water fund. In the sewer fund we are not anticipating any sewer disposal charge increases and
subsequently may be able to forestall any sewer rate increases. In the central garage fund there
is minimal change from 2001. The major goal here is to continue funding the capital outlay fund
for future building improvements to the municipal service center building. In summary, several
other areas of the Public Works budget saw changes that are presented in more detail in the
Public Works budget document.
Page 1-]4
Recreation
Recreation is comprised of several departments including
administration, youth athletics, youth enrichment, adult
athletics, traveling teams, Back to the Parks program, trips
and outings, senior citizens, CHASE, and Murzyn Hall
management. Over the years the recreation program has
increased in several areas. One of the most notable areas is
the Senior Citizen program due to its tremendous growth.
While several senior programs in other communities are
stagnant, through the excellent management of our Senior
Coordinator, Karen Moeller, the program in Columbia Heights
has grown consistently and is well received by all seniors.
Other items of notable mention in the Recreation budget are
that the administrative component of the budget has
increased by $16,878 primarily due to step and cost of living
personnel increases. In the area of youth athletics the budget
is relatively the same as it was in 2001. Adult Athletics has
seen a slight decrease of $1,187 due to the elimination of the
RECREATION
EXPENDITURE SUMMARY
· Pemonal Sen/ices 13 Supplies
· Other Services and Charges · Capital Outlay
· Ccx~fingencies & Transfem
Open Sundays program. Youth Enrichment and Traveling Athletics are essentially the same as
the 2001 budget. The Back to the Parks program was designed to set $10,000 aside each year
as matching money for any entity or community group that wanted to come in with matching
money to do a park project. Due to virtually no activity in this area, the program has been
eliminated from the 2002 budget. The Trips and Outings program that provides one day and
extended trips for senior citizens, and has been very successful, saw a slight budget increase of
$1,073 due to transportation costs and higher gas prices. It should be noted that this department
is a fully self-sustaining department in that all of the costs for trips and outings are charged back
to the participants. The Senior Citizen program has increased slightly in cost primarily due to
increases in personnel services. The Murzyn Hall budget has increased by $1,306 which is
primarily due to the budget for building improvements.
Conclusion
The above narrative should give an overview of the most salient changes and assumptions
included in the budget. As much as feasible, this is a hold-the-line budget. The property tax
format in the state has seen significant changes for the 2002 tax levy. With state legislation
shifting local government aids from cities to school districts, taxpayers should receive a significant
reduction in their school property tax levy. However, as the state significantly reduced aid to
cities, there will be a slight increase in city property taxes. The net result, as projected by the
state, is that a $100,000 home should see a total property tax reduction of approximately $100.
However, with these changes and with the severe levy limits imposed by the state, the City's
actual revenue increase is roughly equivalent to cost of living salary increases for tax-supported
funds, which leaves the City with no additional funding for other areas of inflation.
The budget process is a major undertaking by City staff and the City Council, which requires a
great deal of work performed by all involved to bring the process to a successful conclusion. I
extend my appreciation in this endeavor to all department directors and their staff, and a special
thanks to Barb Kelzenberg and Sue Schmidtbauer for their time in compiling the budget and their
extensive efforts in ensuring the accuracy of the entire document. This is a very trying and
exhausting endeavor, and their extensive efforts are greatly appreciated.
Page 1-15
Changes In Tax Levy
2OOO - 2OO2
4,500,000
4,000,000
3,500,000 ..........
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
· GENERAL FUND
[] LIBRARY FUND
il EDA FUND
2000
2,676,416
500,244
119,296
2001
2,958,490
547,767
119,295
2002
4,095,527
591,588
137,015
Page 2-1
CITY OF COLUMBIA HEIGHTS
TAX LEVIES PAYABLE 1999-2002
1999 2000 2001 2002 Amount
Actual Actual Adopted Adopted of Chan~le
General Fund 2,653,446 2,676,416 2,958,490 4,095,527 1,137,037
Library 467,518 500,244 547,767 591,588 43,821
EDA 109,528 119,296 119,295 137,015 17,720
Total Levy 3,230,492 3,295,956 3,625,552 4,824,130 1,198,578
The following is a projection of 2001 taxes on an $89,800 home:
MARKET VALUE (PAYABLE 2000)
MARKET,X ,A[.UE (PAYABLE 2001)
Tax Capacily Value 2000
Tax Capac~.' Value 2001
2000 Taxes
2001 Proposed Taxes
Amount of Increase
82,800
89,800
872
988
County
245
261
16
city
263
301
38
SChool I OtherI
442 7
lot~l
957
1,078
121
Page 2-2
WHERE YOUR PROPERTY TAXES GO
PAYABLE 2002
.School
30%
Miscellaneous
5% County
27%
~._ City
38%
Page 2-3
ALL BUDGETARY FUNDS
Revenues for 1999 - 2002
7,000,000
6,000,000
11999 1~2000 12001 B2002
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
Page 2-4
;9,000,000
ALL BUDGETARY FUNDS
Expenditures for 1999 - 2002
:8,000,O00
7,000,000
~6,000,000
:5,000,000
'4,000,000
3,000,000
2,0~,0~
1,000,000
· 1999 []2000 ·2001 []2002
Page 2-5
CITY OF COLUMBIA HEIGHTS
SUMMARY OF PERSONNEL BY DEPARTMENT
BUDGETED FULL-TIME PERMANENT EMPLOYEES
Department
2000 2001 2002
Adopted Adopted Adopted
Administration 6 6 6
Community Development 7 7 6
Finance 9 9 7
Fire 9 9 8
IS 2 2 2
Library 5 5 5
Liquor 8 8 8
Police 33 34 35
Public Works 31 31 32
Recreation 6 6 6
Total
116 117 115
Page 2-6
CITY OF COLUMBIA HEIGHTS
SUMMARY OF PERSONNEL BY DEPARTMENT
BUDGETED FULL-TIME PERMANENT EMPLOYEES
40
35
30
25
20
15
1
· 2000 Adopted
El 2001 Adopted
[] 2002 Adopted
Page 2-7
RESOLUTION 2001-79
RESOLUTION ADOPTING A BUDGET FOR THE YEAR 2002, SETTING THE CITY LEVY, APPROVING THE HRA
LEVY, AND APPROVING A TAX RATE INCREASE FOR PROPERTY TAXES PAYABLE IN 2002
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS,
MINNESOTA: that the following is hereby adopted by the City of Columbia Heights.
Section A. The budget for the City of Columbia Heights for the year 2002 is hereby approved and adopted
with appropriations for each of the funds listed below.
Section B.
Expense
General Fund 8,223,346
Community Development Fund 317,463
Economic Development Fund 137,015
Anoka County CDBG 377,787
Parkvlew Villa North 383,072
Parkview Villa Sour 218,587
Rental Housing 18.481
HRA Administration 111.702
State Aid 96,713
Cable Television 212,896
Library 609.402
DARE Project 8,825
Infrastructure 144,500
Capital Improvement 289,138
Capital Equipment Replacement Funds 2.378,500
Central Garage Fund 508.803
Liquor 6.524,403
Water Utility Fund 1,586,491
Sewer Utility Fund 1,374,986
Refuse Fund 1,512,083
Storm Sewer Fund 251,114
Energy Management 101.209
Data Processing 274.592
Debl Service Fund 2,820,649
Total Expenee Including Interfund Tranafers 28,481,757
The gross revenue to fund the budget of the City of Columbia Heights for all funds,
including general ad valorem tax levies and use of fund balances, as hereinafter set forth for the year 2002:
Revenue
General Fund 8,223,346
Community Development Fund 317,463
Economic Development Fund 137,015
Anoka County CDBG 377,787
Parkvtew Villa No~lh 3~3,072
Parkvtew V*dla South 218,587
Rental Jousing 18,481
JRA Adrninistmtion 111,702
State Aid 96.713
Cable Television 212,896
Library 609,402
DARE Project 8,825
Infrastructure 144,500
Capital Improvement 289,138
Capital Equipment Replacement Funds 2,378,500
Central Garage Fund 508,803
Liquor 6,524,403
Water Utility Fund 1,586,491
Sewer Utility Fund 1,374,986
Refuse Fund 1,512,083
Storm Sewer Fund 251,114
Energy Management 101,209
Data Processing 274,592
Debt Service Fund 2,820,649
Total Revenue Including Intarfund Tranafers 28,481,757
Page 2-8
RESOLUTION 2001-79
RESOLUTION ADOPTING A BUDGET FOR THE YEAR 2002, SETTING THE CITY LEVY, APPROVING THE HRA
LEVY, AND APPROVING A TAX RATE iNCREASE FOR PROPERTY TAXES PAYABLE IN 2002
Section C. The following sums of money are levied for the current year, collectable in 2002, upon the taxable
property in said City of Columbia Heights, for the following purposes:
Estimated General 4.095,527
Estimated Library Levy 591,588
Estimated EDA Fund Levy 137,015
Tolal Proposed Levy 4,824,130
Section D. The City Council of the City of Columbia Heights hereby approves the Housing and Redevelopment
Authority Tax Levy for the fiscal year 2002 in the amount of $111,702.
BE IT FURTI'~R RE,SOLVED BY THE COUNCIL OF THE CITY OF COLUMBIA HEIGHTS, COUNTY OF
ANOKA, MINNF..~OT/k: 'thai the county auditor is authorized to fix a property tax rate for taxes payable in the
year 2002 ~ i~ higher than the tax rate calculated pursuant to Minnesota Statutes '275.078 for the city for
taxes levied in 20(X), collectable in 2001.
The City Clerk is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Anoka
County, Minnesota.
Approved this 3rd day of December 2001
Offered By: Szurek
Seconded By: Wyckoff
Roll Call: Peterson, Szurek, Wyckoff, Williams _ f "~
Ayes: Nawrocki ~ ~
Nays:
May~'~"G~ry L.-Peterso~ -- -
Patficia Muscovilz, Deputy~
Page 2-9
2002 ALL BUDGETARY FUNDS
EXPENDITURES BY FUNCTIONAL AREA
$6,061,047
Public
$646,133
Recreation
$946,713
Administration
$2,820,649
,bt Service
$1,564,107
Community
Development
$1,190,747
Finance
$2,640,027
Police
$951,059
Fire
$8,683,403
Liquor
$609,402
Library
$2,448,004
General
Government
Page 3-1
2002 REVENUES BY SOURCE
ALL FUNDS
$3,189,648
Transfers In &
Non-Rev Receipts
$80,000
Allocations
$1,419,747
Net Sales - Liquor $4,824,130
Taxes
/
$1,287,701
Debt Service
Funds and HRA
$4,045,646
Sales & Related
Charges
$1,379,950
Miscellaneous
$115,000
Fines & Forfeits
$426,100
Charges for
Services
$6,519,288
Intergovernmental
$304,100
Licenses &
Permits
Page 3-2
SOURCES OF GENERAL FUND,
LIBRARY FUND AND EDA REVENUE
2002 BUDGET
$426,100
Services
$629,400
Other
/,
$539,082
-Transfers
$2,834,820
Inter-
governmental
$4,824,130
Taxes
Page 3-3
2002 GENERAL FUND AND
LIBRARY FUND EXPENDITURES
Expenditures By Classification
Other Services
and Charges
19.0%
Capital Outlay Contingencies
1.0% and Transfers
-- 5.2%
Supplies
6.3%
Personal Services
68.4%
Page 3-4
o~
w nn~
_z
'-r-
ADMINISTRATION
City of Columbia Heights
Citizens
City Council
Charter Commission
Economic Development Authority
Human Services Commission
Library Board
Merit Commission
Park & Recreation Commission
Planning & Zoning Commission
Police & Fire Civil Service Commission
Telecommunications Commission
Traffic Commission
Legal
I
Deputy City Clerk/
Council Secretary
I
,1
Administrative
Secretary
City Manager
Police
Assistant to the City
Manager/Human
Resources Director
I
Administrative
Clerk Typist
(PT)
Special
Projects
Coordinator
I
Assessing
Accounting
Clerk II
I
Fire
Public Works
Recreation
Page 3-6
I
Community
Development
ADMINISTRATION
EXPENDITURE SUMMARY
1,000,000 ,-~
800,000
6OO
40O
200,
1999 2000 2001 2002
[] Personal Services
[] Other Services & Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-7
City of Columbia Heights, Minnesota
Budget 2002
31010
31014
33401
33405
34107
35101
3621O
39207
39210
39212
39214
39215
39216
39217
39218
Total Revenue
Administration Revenue
Legal
Mayor-Council City Manager Assessing Services
101 101 101 101
Revenue
Current Ad Valorem
Area-Wide Taxes
Local Government Aid
PERA Increase Aid
Special Assessment Searches
Court Fines
Interest on Investments
Admin Overhead-Comm. Dev.
Administration Overhead-Library
Administration Overhead-Cable TV
Administration Overhead-Liquor Fund
Administration Overhead-Water Fund
Administration Overhead-Sewer Fund
Administration Overhead-Refuse Fund
Administration Overhead-Recycling
98,931 130,772 65,764 71,133
29,065 38,419 19,321 20,898
80,927 106,974 53,796 58,188
653 862 434 470
0 0 200 0
0 0 0 45,000
6,250 8,262 4,155 4,494
0 5,204 0 0
0 1,301 0 0
0 54,893 3,656 0
0 3,252 0 0
0 3,252 0 0
0 3,252 0 0
0 29,370 0 0
0 29.370 0 0
215,826 415,183 147,326 200,183
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
108,001 350,911 36,073 0
2,350 4,250 750 0
76,391 44,680 94,797 194,010
0 4,000 10,000 0
20,500 0 0 0
207,242 403,841 141,620 194,010
Summary
Total Revenue
Total Expenses
Change to Fund Balance
215,826 415,183 147,326 200,183
207,242 403,841 141,620 194,010
8,584 11,342 5,706 6,173
Page 3-8
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Department: Mayor. Council
101-41110
Activity Description
The City Council is the legislative branch of city government. The Council is responsible for
the establishment of policies and the adoption of local ordinances and resolutions. They
appoint the City Manager and members of various advisory boards and commissions. The
Council consists of a Mayor who is elected for a two-year term and four Councilmembers,
who are elected at large for staggered four-year terms.
Objectives for 2002
1. Promote the City in a positive way.
2. Conduct goal setting retreat.
Expense Changes by Category
1999
Actual
Personal Services 102,419
Supplies 3,086
Other Services & Charges 102,175
Capital Outlay 0
Contingencies & Transfers 3,919
Budget Comments
2000 2001 2002 $ Amount
Actual Adopted Adopted of Chan.qe
107,707 101,851 108,001 6,150
2,000 3,650 2,350 (1,300)
80,184 75,930 76,391 461
0 2,700 0 (2,700)
8,691 21,500 20,500 (1,000)
211,599 198,582 205,631 207,242 1,611
The Mayor-Council budget increased by $8,511 from 2001 to 2002. Personal services
increased by $6,150, due to wage and fringe benefit adjustments for 2002, and movement
through the wage range. Supplies decreased by $1,300, due to a $800 decrease in minor
equipment and a $500 decrease to computer equipment. Other Services and Charges
increased by $11,361, primarily due to a $7,132 increase to liability and property insurance,
a $3,200 increase to subscriptions and memberships, based on past expenditures, a $500
increase in training and educational activities, a $500 increase to out of town travel
expenses, and a $29 increase to allocation of charges for telephone for the central
telephone system. Capital Outlay decreased by $2,700 due to no monies being budgeted for
computer equipment. Other Financing Uses decreased by $5,000 due to a $5,000 decrease
to contingencies.
Page 3-9
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2OO2 BUDGET
[Fund: 101
Activity Description
Department: Assessing
101-41550
The Assessing Department provides tax and homestead information, and processes
homestead applications. Department staff administers special assessment policies
including notification to property owners of assessments and collection of payments or
certification of unpaid amounts to property taxes. Staff also lends assistance and provides
information to other departments within the City.
Objectives for 2002
1. Examine options for provision of assessment certification process.
2. Research, examine, and evaluate various assessing software programs.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 43,698 43,431 51,363 36,073 (15,290)
Supplies 1,165 1,879 3,030 750 (2,280)
Other Services & Charges 81,062 84,665 91,530 94,797 3,267
Capital Outlay 0 0 0 10,000 10,000
Contingencies & Transfers 0 0 0 0 0
Budget Comments
125,925 129,975 145,923 141,620 (4,303)
The Assessing budget increased by $14,641 from 2001 to 2002. Personal Services
increased by $3,654 due to negotiated contract settlement with AFSCME for 2001-2003.
Supplies decreased by $2,280, due to a $1,300 decrease in minor equipment, and various
decreases to other line items based on past expenditures. Other Services and Charges
increased by $3,267, primarily due to a $3,000 increase to expert and professional services
for contracted property appraising services through Anoka County and various minor
increases and decreases to other line items. Capital Outlay increased by $10,000 due to
budgeting for a new assessing software program.
Page 3-11
COMMUNITY DEVELOPMENT
City of Columbia Heights
Community Development
Director
Community Development
Assistant
Secretary
Building
Official
IPlanner I
FT Permit/License
Clerk
PT Permit/License
Clerk
Page 3-13
COMMUNITY DEVELOPMENT
EXPENDITURE SUMMARY
2,000,000
1,500,000
1,000,000
500,000
0
1999 2000 2001 2002
[] Personal Services ~ Supplies
[] Other Services and Charges · Capital Outlay
[] Contingencies & Transfers
Page 3-14
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 201
Department: Protective Services
Activity Description
20142400
Community Development Department Protective Inspection services include revenues and
expenditures related to regulation and inspection of all building construction, licensing of all
businesses, and all planning and zoning functions including staff support for the Planning
and Zoning Commission. Staff prepares modifications and additions to the City Zoning code
as directed by the City Council.
Objectives for 2002
1. To become even more user friendly for contractors and the general public.
2. Monitor properties in which abatement funds may be used to remove substandard,
dangerous structures.
3. To assemble a formal board of appeals.
4. Evaluate and assess Building Inspection work contracted with the City of Hilltop.
5. Continue to improve public information handouts.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 146,440 160,185 177,426 167,161 (10,265)
Supplies 4,069 4,315 3,610 11,235 7,625
Other Services & Charges 77,803 31,094 16,819 24,092 7,273
Capital Outlay 1,870 0 0 0 0
Contingencies & Transfers 3,828 4,259 7,335 5,913 (1,422)
Budget Comments
234,010 199,853 205,190 208,401 3,211
Total 201 Fund Revenues are shown to be $284,702. $34,702 of this amount is a transfer in
from HRA. The remaining $250,000 is proposed to be transferred in from the General Fund.
Protective Inspections total costs have increased $3,211 over 2001 expenses. This is
primarily due to vehicle repair and permit works software. License and Permit revenues
deposited into he General Fund are projected to be over $300,000 for 2002.
Page 3-16
IFund: 202
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
Department: HRA Anoka County CDBG
202-46350
Activity Description
This fund provides for the administration/operation of the Community Development Block
Grant (CDBG) program which provides funding for housing rehabilitation, Commercial
Revitalization, and public services.
Objectives for 2002
1. Complete property acquisitions using commercial revitilization monies as available.
2. Submit requests for reimbursement of CDBG funds within 30 days of incurring
expenses.
3. Make application for 2002 funds based upon priority recommendations for
redevelopment.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 7,922 17,641 15,750 13,437 (2,313)
Supplies 204 1,393 0 25 25
Other Services & Charges 96,852 138,303 113,129 17,301 (95,828)
Capital Outlay 198,848 0 120,132 341,111 220,979
Contingencies & Transfers 3,828 4,259 0 5,913 5,913
Budget Comments
307,654 161,596 249,011 377,787 128,776
The identified revenues in this fund are $377,787. Expenditures are shown to match
revenues in this amount. Expenditures include $13,437 in Personal Services expenses. We
have shown Commercial Revitalization Funds in the amount of $364,350 for land acquisition.
The City will not have to budget any dollars for Public Service Programs as they will be
administered by Anoka County.
*$189,350 for Central Avenue Community Revitalization
*$175,000 to acquire and demolish the Conoco Station at 40th and University
*In addition, there is a present balance of approximately $85,168 for Housing Rehabilitation
as of September, 2001. This balance is expected to be zero by the end of 2001, but may be
carried over if there are still applications to be processed as of January 2002.
Page 3-18
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 203
Department: ClAP Grant
203-46331
Activity Description
Capital Fund Program (CFP), which is administered by Housing and Urban Development
(HUD), provides assistance to Columbia Heights Housing and Redevelopment Authority in
carrying out Capital and Management activities to ensure that such developments continue
to be available to serve Iow-income families.
Objectives for 2002
Continue to improve public housing facilities and their operations.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
0 1,450 0 0 0
0 0 0 0 0
960 3,483 0 0 0
0 177,900 0 32,000 32,000
0 0 0 0 0
960 182,833 0 32,000 32,000
Annually, the City receives a federal grant for Capital Improvement at Parkview Villa. The
estimated revenue for 2002 is $128,000. The proposed expenditures are $32,000 total for
water heater, sprinkler, furniture and appliance replacement per the recently adopted agency
)lan.
Page 3-20
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 213
Department: Parkview Villa South
213-46340
Activity Description
This fund is for the operation and maintenance of the 45 unit Parkview Villa South (PVS)
addition to the Parkview Villa North housing project at 965 40th Avenue NE. Parkview Villa
South houses Iow income elderly (age 62 and over) persons. The facility was constructed in
1991 with local funds including Tax Increment Financing (TIF). The facility is locally owned
by the Economic Development Authority (EDA) and is managed under contract by Crest
View Corporation.
Objectives for 2002
1. Replace appliances in eight apartments.
2. Replace hallway carpeting.
3. Replace sump pumps.
4. Provide surge protection to individual priority equipment.
5. Implement Replacement Reserve/Capital Improvement Program to adequately
maintain and improve the physical plan. Identify and project revenue sources for
necessary facility improvements in future years.
6. Budget $2,000 for miscellaneous appliance replacement.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 319 1,574 9,029 9,410 381
Supplies 5,132 3,570 9,417 9,497 80
Other Services & Charges 127,611 140,810 138,994 156,436 17,442
Capital Outlay 933 0 335 37,330 36,995
Contingencies & Transfers 3,828 4,259 3,670 5,914 2,244
Budget Comments
137,823 150,213 161,445 218,587 57,142
Total revenues in this fund are estimated to be $217,300. The bulk of revenue will be
generated from tenant rents. Interest on investments is expected to be approximately
$26,000. For 2002, $37,000 of capital improvements are projected. In addition, the 2002
budget reflects a $17,442 increase over 2001, primarily due to repair and maintenance, utility
and insurance increases. Since the construction of the facility in 1991, the tenant mix is
starting to show an increase in age and an increase in unit turnover for the first time due to
the progressive aging of residents. The 2002 budget reflects this trend with increased costs
pertaining to move outs reflected in higher contract painting costs, locksmith charges, floor
coverings (carpet), and common area wear and tear. There has also been in increase in
appliance repair costs. The cost for Parkview Villa South is split on a pro-rated basis on a
33% and 67% share, respectively, with Parkview Villa North.
Page 3-22
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 235
Department: 4607 Tyler St NE
Activity Description
235-46360
This department accounts for the 4607 Tyler Street NE property which consists of four two-
bedroom units for rent to Iow income seniors (age 62 and over). The property was acquired
and remodeled in 1995 using federal HOME and CDBG funds and a local match from the
HRA. The property is managed under a one year contract by Crest View Corporation.
Objectives for 2002
1. Replace domestic water heater.
2. Maintain physical plant systems in structure.
3. Improve landscaping/plantings.
4. Build reserve fund for future improvements.
5. Provide a safe, sanitary, and habitable rental facility for Iow income Columbia Heights
seniors age 55 and over.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 121 0 0 0
Supplies 493 564 3,839 2,795 (1,044)
Other Services & Charges 7,256 9,387 9,077 13,686 4,609
Capital Outlay 0 0 0 2,000 2,000
Contingencies & Transfers 0 0 0 0 0
Budget Comments
7,749 10,072 12,916 18,481 5,565
Due to more accurate management allocation of $4,597 for the operation at Tyler, along with
a $2,000 increase projected for building improvements, expenditures for 2002 will exceed
revenues by $1,231.
Page 3-23
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 299
Activity Description
Department: HRA Administration
299-46320
This fund has been established to reflect the ongoing HRA levy dedicated to repayment of
certain redevelopment costs associated with the Sheffield Redevelopment Project initiated in
1993. Principal and interest payments received as part of the Business Revolving Loan
Fund (BRLF) program administered by the Economic Development Authority are shown in
this fund.
Objectives for 2002
1. Keep current for repayment of expenditures as part of the Sheffield Project.
2. Identify additional sources of funds for maintaining and increasing the Business
Revolving Loan Fund (BRLF) monies, including interest.
3. Insure BRLF is maintained in dedicated fund/department.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 0 0 0 0 0
Supplies 204 0 0 0 0
Other Services & Charges 6,104 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 91,239 0 106,752 111,702 4,950
Budget Comments
97,547 0 106,752 111,702 4,950
The revenue from ad valorem taxes for 2002 is budgeted to be $111,702. This is just below
the maximum levy allowed by law. The HRA levy has been pledged to repayment of certain
expenses within the Sheffield Redevelopment Project. The only expenditures reflected in
this fund are the transfer out to the Community Development Fund of $34,702. Total
expenditures are $4,950 over last years budget.
Page 3-24
FINANCE DEPARTMENT
City of Columbia Heights
Finance
Director
IPT Finance
Secretary II
I
Assistant
Finance
Director
IS Director
, Liquor Operations I
I Manager '
, I
I
Accounts
I Payable
IClerk
Accountant
IS
Technician
Accounting
Clerk II1:
Payroll
I
Accounting
Clerk II1:
Cust. Serv.
I
Accounting
Clerk I1:
Liquor PT
I
Accounting
Clerk I:
Utility
Assistant Liquor '
Operations,I
Manager (6) I
I
, FT Retail Clerk ,
I
I PT Retail Clerk
(22)
I
Receptionist/
Swithboard
Operator
I
ReaderI
Page 3-25
FINANC
EXPENDITURE SUMMARY
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
J/
1999 2000 2001 2002
I~! Personal Services
Bi Other Services and Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-26
31010
31014
32182
33401
33405
36210
36211
36219
36290
36400
37100
37110
37150
37160
37165
37170
37175
37181
37210
37211
37270
37410
39203
39207
39208
39210
39214
39215
39216
39217
39218
39219
39221
39222
39223
39225
39237
Revenue
Current Ad Valorem
Area-Wide Taxes
Pet Licenses
Local Government Aid
PERA Increase Aid
Interest on Investments
Interest Current Value Credil
Change in Fair Value
Other Miscellaneous RevenL
Principal Repayment-Loans
Water Service Charge
Interdepartmental Water
Water Turn Off/On
Penalties
Water Connection Fee
Repair Water Meters, Cards
Customer Service
Sales Meters/Remote Units
Sewer Service Charge
Interdepartmental Sewer Ch~
Interceptor Maintenance
Storm Sewer Service Charge
Transfer In-General Fund
Admin Overhead-Comm. De
Transfer In-Cable TV
Administration Overhead-Lib
Administration Overhead-Liq
Administration Overhead-W~
Administration Overhead-Se
Administration Overhead-Re
Administration Overhead-Re
Transfer In-Liquor Fund
Transfer In-Sewer Fund
Transfer In-Water Fund
Transfer In-Garage Fund
Transfer In-Refuse
Transfer In-Storm Sewer Fu~
City of Columbia Heights, Minnesota
Budget 2002
Finance Revenue
Elections Finance Water Sewer Storm Sewer IS
101 101 601 602 604 720
19,356 160,306 0 0 0 0
5,687 47,096 0 0 0 0
0 700 0 0 0 0
15,834 131,131 0 0 0 0
128 1,058 0 0 0 0
1,223 10,128 0 2,449 61 0
0 0 0 1,176 0 0
0 0 0 4 0 0
0 0 0 5 0 0
0 0 0 980 0 0
0 0 108,845 0 0 0
0 0 1,004 0 0 0
0 0 209 0 0 0
0 0 2,426 0 0 0
0 0 837 0 0 0
0 0 168 0 0 0
0 0 21 0 0 0
0 0 377 0 0 0
0 0 0 118,711 0 0
0 0 0 1,176 0 0
0 0 0 773 0 0
0 0 0 0 1,362 0
0 0 0 0 0 50,000
0 34,217 0 0 0 0
0 0 0 0 0 50,000
0 7,991 0 0 0 0
0 22,379 0 0 0 0
0 71.114 0 0 0 0
0 71,112 0 0 0 0
0 31,473 0 0 0 0
0 31,473 0 0 0 0
0 0 0 0 0 45,000
0 0 0 0 0 45,000
0 0 0 0 0 45,000
0 0 0 0 0 30,000
0 0 0 0 0 45,000
0 0 0 980 0 0
Total Revenue 42,228 620,178 113,887 126,254 1,423 310,000
Expenses
Personal Services 27,624 537,384 0 0 0 133,070
Supplies 4,400 8,950 2,000 2,000 0 8,100
Other Services and Charges 1,701 59,938 10,370 12,335 1,900 93,422
Capital Outlay 6,823 0 1.000 1,000 0 30,000
Contingencies & Transfers 0 0 119,366 119,364 0 10,000
Total Expenses 40,548 606,272 132,736 134,699 1,900 274,592
Page 3-27
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Department: Elections
101-41410
Activity Description
The purpose of this department is to conduct elections for the city, state and federal
elections. Part-time election judges are hired to work at the polling locations on election day.
The balance of responsibilities for elections is that of the Finance staff. There will be a
primary and a general election in the year 2002.
Objectives for 2002
To keep current on all election laws and rules.
To recruit more election judges for future elections.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 6,874 27,948 0 27,624 27,624
Supplies 2,304 3,284 0 4,400 4,400
Other Services & Charges 476 650 0 1,701 1,701
Capital Outlay 0 10,656 6,823 6,823 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
9,654 42,538 6,823 40,548 33,725
The proposed 2002 budget for Elections is $1,990 under the actual expenditures for the year
2000. The largest expense is capital outlay for the continuing four-year purchase agreement
with Anoka County for the purchase of nine new Accu-vote machines and ballot boxes that
were purchased in 2000.
Page 3-28
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 601
Department: Water Admin & General
601-49440
Activity Description
The Administration Department of the Water Utility Fund accounts for 33.3% of the costs
associated with the utility billing process and one-half of the costs associated with meter
reading. The remaining costs for utility billing are allocated to the Sewer Utility Fund - 33.3%
and the Refuse Utility Fund - 33.3%, and the remaining costs for meter reading are allocated
to the Sewer Utility Fund.
Objectives for 2002
One of the Water Administration & General objectives for 2002 is to pursue the feasibility of
electronic payments by customers. Another objective is to research alternative billing
methods, including; postage and mail-stuffing systems for greater efficiency and cost
savings.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 0 0 0 0 0
Supplies 1,432 1,556 1,967 2,000 33
Other Services & Charges 17,880 19,263 7,008 10,370 3,362
Capital Outlay 759 389 1,067 1,000 (67)
Contingencies & Transfers 94,950 107,956 75,423 119,366 43,943
Budget Comments
115,021 129,164 85,465 132,736 47,271
The proposed budget for the Water Administration increased due to a reallocation of costs
associated with the utility billing process. The costs are now being allocated only to the
Water and Sewer Funds until such time that the Storm Sewer Fund can support the
administrative costs associated with utility billing and meter reading.
Page 3-30
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 604
Department: Storm Sewer Admin & General
Activity Description
604~9690
The Administration Department of the Storm Sewer Utility Fund accounts for costs directly
associated with this fund. At this time, there are no allocated costs for the utility billing
3rocess and meter reading.
Objectives for 2002
One of the Sewer Administration & General objectives for 2002 is to pursue the feasibility of
electronic payments by customers. Another objective is to research alternative billing
methods, including; postage and mail-stuffing systems for greater efficiency and cost
savings.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 0 0 0 0 0
Supplies 0 0 1,967 0 (1,967)
Other Services & Charges 0 1,887 7,008 1,900 (5,108)
Capital Outlay 0 0 1,067 0 (1,067)
Contingencies & Transfers 0 0 75,423 0 (75,423)
Budget Comments
0 1,887 85,465 1,900 (83,565)
The proposed budget for the Storm Sewer Administration decreased due to a reallocation of
costs associated with the utility billing process. The costs are now being allocated only to
the Water and Sewer Funds until such time that the Storm Sewer Fund can support the
administrative costs associated with the utility billing and meter reading. Only direct costs
are represented in this fund.
Page 3-32
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 720
Activity Description
Department: IS Imaging
720-49981
The optical imaging system provides the City with superior document organization, and
storage and retrieval capabilities. It enhances our ability to store and share information,
enabling us to better serve the public.
Objectives for 2002
1. Add city documents to the imaging system on an ongoing basis.
2. Provide Internet access to the public documents in the imaging system.
3. Provide secure and reliable operation of the imaging system.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
Personal Services 0 0 19,659 0 (19,659)
Supplies 0 1,359 1,800 1,000 (800)
Other Services & Charges 0 8,139 13,672 21,655 7,983
Capital Outlay 0 25 27,000 0 (27,000)
Contingencies & Transfers 0 0 5,000 4,000 (1,000)
Budget Comments
0 9,523 67,131 26,655 (40,476)
The proposed budget for 2002 has decreased by $40,476, a decrease of 60%. It includes
funding for:
imaging software and hardware support and maintenance
outsource scanning
imaging media
Page 3-34
FIR
City of Columbia Heights
Fire Chief
PT Secretary II ]
Clerk Typist
Assistant Fire Chief
Captains (3)
Journeymen (2)
Recruit
Firefighter (1)
Volunteer
Division
Firefighters (24)
Page 3-36
FIRE
EXPENDITURE SUMMARY
1,000,000
8OO
600,000-
4O0
2O0,000-
1999 2000 2001 2002
!~! Personal Services
[] Other Services & Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-37
City of Columbia Heights, Minnesota
Budget 2002
Fire Revenue
31010
31014
32125
3317O
33401
33405
34202
36210
39203
39219
39233
Revenue
Current Ad Valorem
Area-Wide Taxes
Multiple Dwellings
Civil Defense Reimbursement
Local Government Aid
PERA Increase Aid
Special Fire Services
Interest on Investments
Transfer In-General Fund
Transfer In-Liquor Fund
Transfer In- Cap Equipment
Total Revenue
Fire
Civil Defense Capital Equipment
101 101 431
358,323 14,243 0
105,272 4,183 0
52,600 0 0
0 4,000 0
293,111 11,651 0
2,366 94 0
20,000 0 0
22,639 900 23,562
0 0 12,875
0 0 25,751
20,000 0 0
874,311 35,071 62,188
Expenses
Personal Services 748,876 17,328 0
Supplies 49,000 3,695 0
Other Services and Charges 45,347 12,813 0
Capital Outlay 0 0 54,000
Contingencies & Transfers 0 0 20,000
Total Expenses 843,223 33,836 74,000
Summary
Total Revenue
Total Expenses
Change to Fund Balance
874,311 35,071 62,188
843,223 33,836 74,000
31,088 1,235 (11,812)
Page 3-38
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: Fire
101~2200 I
The Fire Department provides emergency medical care for the citizens of, and visitors to,
Columbia Heights; the same service is provided by contract to the City of Hilltop. We
maintain a full licensed Basic Life Support Ambulance and have the ability to transport
patients to area hospitals, although transport services are not currently provided.
Objectives for 2002
1. Continue the Pro-Active approach in the Emergency Medical Services so that we may
provide the highest possible service to the citizens of Columbia Heights and Hilltop.
2. Continue the aggressive Fire Code Inspections and begin pre-planning of all
commercial structures in the City of Columbia Heights.
3. Reorganize existing staff to provide a more fluent workable system prioritizing
customer service to the citizens of Columbia Heights
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 615,530 695,983 690,048 748,876 58,828
Supplies 49,992 37,046 51,593 49,000 (2,593)
Other Services & Charges 44,424 45,719 50,101 45,347 (4,754)
Capital Outlay 31,613 51,203 13,557 0 (13,557)
Contingencies & Transfers 10,000 0 0 0 0
Budget Comments
751,559 829,951 805,299 843,223 37,924
Efforts have been made to hold the Fire Department budget requests as close to previous
years as possible. Some changes have occurred however. The Fire Department is
proposing increasing the hours of the Fire Secretary. The Fire Secretary
is a part-time 25 hour a week position. Management is proposing to increase this position
to 30 hours to keep up with the increase in administration responsibilities the Fire
Department has assumed.
Page 3-39
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 431
Department: Capital Equipment - Fire
431-42200
Activity Description
The Fire Capital Equipment Replacement-General Fund was established to fund the long-
term ongoing capital equipment needs in the General Fund. This was accomplished by
preparing a detailed 20-year projection of the City's equipment needs and scheduling long-
term replacement. Thus, the City can set aside an equal amount of funding to provide a
reserve for future years when large, expensive equipment will need to be purchased,
eliminating the highs and lows in budgeting as an equal amount is set aside each year.
Objectives for 2002
1. Replace the vehicles and equipment that are scheduled for replacement
keeping consistent with the City's long term plan.
Expense Changes by Category
1999 2000 2001
Actual Actual Adopted
Personal Services 0
Supplies 1,275
Other Services & Charges 83
Capital Outlay 20,783
Contingencies & Transfers 0
Budget Comments
2002 $ Amount
Adopted of Chan,qe
0 0 0 0
0 0 0 0
0 0 0 0
0 0 54,000 54,000
0 0 20,000 20,000
22,141 0 0 74,000 74,000
IThe Fire Department is proposing the replacement of Rescue 2. This BLS Ambulance was
scheduled to be replaced in 2001. The Fire Department has incurred significant
repair costs in the last year. The Fire Department is proposing replacement of R-2 with
a new chassis, and a used rebuilt pod. This will be significantly less expensive than the
purchase of a new ambulance. Purchasing the correct pod will also allow the Fire
Department to rechassis and refurbish the new pod when it comes time to replace the
ambulance in future years.
The Fire Department is proposing the purchase of lockers for the fulltime and paid on- call
Division. Currently the Fire Department does not have lockers but rather a hook in the
cement block walls that the firefighters use for their coats. Above each hook is a wooden
shelf built by firefighters 20 years ago. Below is a wooden box the firefighters put their boots
on. The lockers the Fire Department is proposing will be made of wire so that air can pass
through allowing wet gear to dry. The firefighters have also asked to have a small locker to
lock their personal items up when they come to a fire call. These lockers will also provide the
firefighters with a small Iockable section to store their items when they are out on a call.
Page 3-41
GENERAL GOVERNMENT
City of Columbia Heights
Page 3-43
GENERAL GOVERNMENT
EXPENDITURE SUMMARY
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
· .::::¥::.:.:.:.:::
.... :-:.: :.::
:':':':'i'i'i'i'i'i'i'i'i'!:!:
::::::::::::::::::::::::::::::
===============================
::::::::::::::::::::::::::::::
'1
::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::
:.::.:.:.:.:.:.:.:.:.:.:"
-- ::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::
::::::::::::::::::::::
:::::::::::::::::::::::::::
::::::::::::::::::::::::
::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::
1999 2000 2001 2002
[] Personal Services
[] Other Services & Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-44
31010
31014
32150
32161
32168
32178
32181
32188
32192
32194
32195
33401
33405
33600
36210
36220
36250
36290
37310
37311
39100
39101
39120
39140
39239
City of Columbia Heights, Minnesota
Budget 2002
General Government Revenue
General Govt
Buildings
101
Recognition
Special Events Contingencies Transfers
Capital Imp
Cable TV Gen Gov Bldg
Refuse
101 101 101 225 411 603
Revenue
Current Ad Valorem 62,113 24,871 13,128 91,609 0 0 0
Area-Wide Taxes 18,248 7,307 3,857 26,913 0 0 0
Sewer 0 0 0 1,500 0 0 0
Contractors License 0 0 0 12,500 0 0 0
Other Professional & ( 0 0 0 1,100 0 0 0
Other amusement Lic~ 0 0 0 3,000 0 0 0
Conditional Use 0 0 0 5,000 0 0 0
Other Business Licen,. 0 0 0 3,000 0 0 0
Building & Moving Per 0 0 0 150,000 0 0 0
Heating Permits 0 0 0 20,000 0 0 0
Plumbing Permits 0 0 0 12,000 0 0 0
Local Government Aic 50,809 20,345 10,738 74,931 0 0 0
PERA Increase Aid 410 164 87 606 0 0 0
County Grant 0 0 0 0 0 0 50,000
Interest on Investmen' 3,924 1,571 829 5,789 10,000 0 20,000
General Government I 600 0 0 0 0 0 0
Franchise Fees 0 0 0 0 128,000 0 0
Other Miscellaneous F 4,500 0 0 0 0 0 0
Refuse Service Charg 0 0 0 0 0 0 1,200,000
Interdepartmental Ref 0 0 0 0 0 0 4,800
Sale of Land 500 0 0 0 0 0 0
Gain/Loss Sale Fixed 5,000 0 0 0 0 0 0
Recovery Damage Cit 500 0 0 0 0 0 0
Other Refunds & Rein 1,000 0 0 0 0 0 0
Transfer In-Energy M; 0 0 0 0 0 101,209 0
Total Revenue
147,604 54,258 28,639 407,948 138,000 101,209 1,274,800
Expenses
Personal Services
Supplies
Other Services and Cl
Capital Outlay
Contingencies & Tran:
0 0 0 0 6,431 0 1,800
19,000 0 0 0 55,550 0 1,285,025
93,216 52,100 0 0 42,366 0 46,906
30,000 0 0 0 0 0 800
0 0 27,500 400,000 108,549 0 177,552
Total Expenses
142,216 52,100 27,500 400,000 212,896 0 1,512,083
Summary
Total Revenue
Total Expenses
147,604 54,258 28,639 407,948 138,000 101,209 1,274,800
142,216 52,100 27,500 400,000 212,896 0 1,512,083
Changeto Fund Bal;
5,388 2,158 1,139 7,948 (74,896) 101,209 (237,283)
Page 3-45
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: General Government Buildings
101-41940
General Government Buildings includes the maintenance and repair of City Hall and the
premises it occupies. This includes cleaning and repair services, utilities, elevator service,
plumbing, rug rental, mechanical repairs, and remodeling costs.
Objectives for 2002
This department handles the maintenance and security of City Hail. One objective for the
2002 budget is an alarm system with cameras and locks budgeted at $25,000.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
Personal Services 6,268 3,733 0 0 0
Supplies 15,615 16,391 21,761 19,000 (2,761)
Other Services & Charges 108,750 109,770 88,739 93,216 4,477
Capital Outlay 9,911 27,636 0 30,000 30,000
Contingencies & Transfers 0 0 19,500 0 (19,500)
Budget Comments
140,544 157,530 130,000 142,216 12,216
The 2002 proposed budget is $15,314 less than the actual expenditures for the year 2000.
This is including capital outlay of $25,000 for the new alarm system.
Page 3-46
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Department: Contingencies
101-49200
Activity Description
The Contingencies Department is set up to allow for money to be included in the budget
where there is an anticipation of an expense but the exact amount and nature of the expense
is unknown.
Objectives for 2002
Money was included in the 2002 budget for the City to voluntarily pick up portions of the
health insurance increases. This amount is over and above the amount formally agreed to
in the various union contracts.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 3 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 4,681 0 0 27,500 27,500
Budget Comments
4,684 0 0 27,500 27,500
$27,500 budgeted to defray a portion of the health insurance increases.
Page 3-48
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 225
Department: Cable Television
Activity Description
225-49844
This activity administers the Columbia Heights' cable franchise ordinance, which includes
rate regulation activities, franchise renewals, transfers of ownership, enforcement of
customer service standards, and ensuring compliance of the cable company with the terms
and conditions of the franchise. Additionally, programming is produced on the government
access channel. A Telecommunications Commission services in an advisory capacity to the
City Council.
Objectives for 2002
1. Expand City Web site to include City Code, commission agendas, and minutes.
2. Purchase new equipment and replace equipment as needed to enhance in-house
and public presentations and communications.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 450 761 6,418 6,431 13
Supplies 5,684 812 3,350 55,550 52,200
Other Services & Charges 18,238 16,659 45,075 42,366 (2,709)
Capital Outlay 1,679 2,230 33,223 0 (33,223)
Contingencies & Transfers 47,164 152,401 104,333 108,549 4,216
Budget Comments
73,215 172,863 192,399 212,896 20,497
The Cable Television budget decreased by $29,503 from 2001 to 2002. Personal Services
increased by $13, due to an increase in worker's compensation insurance premiums and
allocated fringe. Supplies increased by $2,200, due to a $2,200 increase in minor (office)
equipment for replacement of playback decks and edit decks, and purchase of a tripod with
wheels and a digital camcorder. Other Services and Charges decreased by $2,709, due to a
$500 decrease in miscellaneous charges, a $150 decrease in subscriptions and
memberships, a $1,900 decrease in Sales Tax, and minor increases and decreases to other
line items. Capital outlay decreased by $33,223, due to no monies budgeted for capital
outlay items. Other Financing Uses increased by $4,216 due to an increase in labor
transfers out, based on wage and fringe benefit adjustments for 2002.
Page 3-50
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 603
Department: Refuse Collection & DisPosal
603-49520
Activity Description
This activity administers the total refuse collection and disposal program, and includes
expenses other than the contract costs. Contracted costs are separated for clarity in tracking
and reporting, however, they do remain a function of this budget as a whole.
Objectives for 2002
1. Continue to actively promote the unique aspects of the current contract and encourage
residents to effectively use the services available to them as Columbia Heights
residents.
2. Create a greater awareness for residents as to how to select the service option best
suited to their household needs.
3. Continue to work with owners/managers/caretakers of multi-unit facilities to provide
them with all the disposal services they and their tenants need in the most cost
effective manner, thereby reducing the number of complaints from and about these
buildings.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 0 0 0 0 0
Supplies 408 356 1,720 1,960 240
Other Services & Charges 9,435 10,650 16,145 16,983 838
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 408,545 102,665 105,980 111,276 5,296
Budget Comments
418,388 113,671 123,845 130,219 6,374
The Refuse Collection and Disposal budget increased by $6,374 from 2001 to 2002.
Supplies increased by $240 due to minor decreases and increases in various line items.
Other Services and Charges increased by $838, primarily due to a $1,970 increase to liability
and property insurance, offset by a $840 decrease to postage, and decreases to other line
items based on past expenditures. Other Financing Uses increased by $5,296, due to an
increase in transfers-out labor, as a result of wage and fringe benefit adjustments for 2002.
Page 3-52
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 603
Department: Hazardous Waste
603-49540
Activity Description
This activity administers the handling of hazardous wastes generated by the City of
Columbia Heights. Such items include fluorescent bulbs, solvents, paints, ballasts,
automotive fluids and other toxic materials such as asbestos. While this budget is frequently
a function of Public Works, it is administered through the Refuse Fund. This fund does not
deal with household hazardous waste generated by city residents. In late 1999, Anoka
County opened a permanent, year-round facility for the disposal of household hazardous
waste by residents and the cost of this facility is borne by Anoka County.
Objectives for 2001
Continue to coordinate twice a year collections of fluorescent bulbs from residents as
well as city buildings to facilitate appropriate disposal and increase promotions for
this opportunity.
Work with Public Works to investigate use of non-hazardous items and make
additional changes, as they are deemed reasonable.
3. Promote and encourage residents to use the Anoka County Household Hazardous
Waste facility and encourac, le use of non-toxic alternatives.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 136 0 600 300 (300)
Supplies 0 0 675 500 (175)
Other Services & Charges 8,772 449 5,200 5,675 475
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
8,908 449 6,475 6,475 0
Budget Comments
The amount budgeted for the Hazardous Waste budget overall did not change from 2001 to
2002. Minor increases and decreases to various line items occurred, but resulted in the
amount budgeted for hazardous waste being the same in 2002 as it was in 2001.
Page 3-54
LIBRARY
City of Columbia Heights
Library Director
Adult Services
Specialist
Children's
Librarian
Clerk-Typist II
(2)
Library
Supervisor
(4 PT)
Pages
(8 PT)
Library Clerk
(PT)
Library Aide
(PT)
Page 3-56
LIBRARY
EXPENDITURE SUMMARY
I I I'
1999 2000 2001 2002
[] Personal Services
[] Other Services & Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-57
City of Columbia Heights, Minnesota
Budget 2001
Library Revenue
31010
34110
3412O
34130
34140
34150
34160
35103
3621O
36290
39101
39140
Total Revenue
Library
I
Revenue
Current Ad Valorem
Library-Photocopies
Library-Other
Library-Video
Library-Collections
Library-Book Bags
Library-Printer Copies
Library Fines
Interest on Investments
Other Miscellaneous Revenue
Gain/Loss Sale Fixed Asset
Other Refunds & Reimbursements
240
591,588
3,000
1,000
2,000
100
100
500
15,000
5,000
200
25
25
618,538
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
412,645
91,650
72,015
23,800
9,292
609,402
Summary
Total Revenue
Total Expenses
Change to Fund Balance
618,538
609,402
9,136
Page 3-58
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: Librar~
Activity Description
Department: Librar~
240-45500
The library's mission statement is to "provide free access to informational and recreational
materials for the patrons in a barrier-free environment." A variety of library-related programs
(e.g. storytimes, reading clubs, homebound delivery, etc.) are offered for patrons of all ages
from preschool through senior citizen. Five full-time and 18 part-time staff provide service
during the 60 hours per week the facility is open to the public. As a city-owned and operated
library, Columbia Heights participates in the MELSA regional system through a contract with
the Anoka County Library, the Statewide Borrower's Compact, and METRONET. This
enables Columbia Heights patrons to gain access to special services and scholarly materials
available at other participating libraries.
Objectives for 2002
To continue the second phase of the automation upgrade to a client-server
environment by converting charge/discharge functions from dumb terminals to PC's.
To explore the possibilities of a new facility within the structure of the City's
Comprehensive Plan and Downtown Redevelopment Plan.
To continue to explore cooperative ventures with Independent School District #13, the
Anoka County Library, and the Anoka County Historical Society.
To develop a proposal for collection development in 2003 to include DVD, software,
and e-books.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
351,000 356,904 386,237 412,645 26,408
76,580 94,474 93,640 91,650 (2,190)
59,712 68,780 77,030 72,015 (5,015)
1,469 3,006 19,400 23,800 4,400
7,524 8,362 20,727 9,292 (11,435)
496,285 531,526 597,234 609,402 12,168
All contracts are settled for 2002, so Personal Services includes current rates of pay,
benefits, and progression through ranges. Nine hundred twenty-two hours of part-time work
have been taken out of the page/choreperson job class. The Supplies section includes
$3,950 of computer equipment and software upgrades for the PC's used by staff.
Reductions have been made in office supplies and all materials line items except books.
Other Service Charges includes $3,960 for the T1 line used by the automated circulation
system, and increases for the utilities. Reductions have been taken in the miscellaneous
repairs area. Capital requests include replacement of the ballasts in the adult reading room,
equipment and license for the automated circulation system change-over to the client-server
environment, and a new circulation desk for the main floor lobby. Contingencies and
Transfers includes administrative overhead.
Page 3-59
MUNICIPAL LIQUOR STORES
Finance Department
City of Columbia Heights
Finance '
Director I
I PT Finance I
L~ecretary II j
Accountsl
Payable '
ClerkI
, Assistant ,
I Finance I
L. Director I
Accountant I
IS Director I
I
Technician '
I
i Accounting !
' Clerklll:
I Payroll ,
_. J
I Accounting
' Clerklll:
I Cust. Serv.
I Accounting
' Clerk I1:
I Liquor PT
I Accounting
Clerk I'
Utility
Liquor Operations
Manager
Assistant Liquor
Operations
Manager (6)
I
FT Retail Clerk
I
PT Retail Clerk
(22)
I Recepti°nist/I
, Swithboard ,
I Operator I
! Meter I
i Reader'
Page 3-60
LIQUOR
EXPENDITURE SUMMARY
9,000,000
8,000,000
7,00O,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
I I i
1999 2000 2001 2002
Ea Personal Services
[] Other Services & Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-61
36210
3770O
37720
37725
37726
37728
37729
37730
37739
37740
37800
37820
37825
37826
37828
37829
37830
37839
37840
37920
37925
37926
37928
37929
37930
37939
37940
39110
I
Revenue
Interest on Investments
Discounts-Store #1
Sales-Liquor
Sales-Beer
Sales-Wine
Sales-Miscellaneous Taxable
Sales-Non Taxable
Sales-Cigarettes
Sales-Lottery
Cash Over/Short # 1
Discounts Store # 2
Sales-Liquor
Sales-Beer
Sales-Wine
Sales-Miscellaneous Taxable
Sales-Non Taxable
Sales-Cigarettes
Sales-Lottery
Cash Over/Short # 2
Sales-liquor
Sales-Beer
Sales-Wine
Sales-Miscellaneous Taxable
Sales-Non Taxable
Sales-Cigarettes
Sales-Lottery
Cash Over/Short # 3
Bad Checks Collected
Revenue
Cost of Goods Sold
Net Operating Income
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Summary
Total Revenue
Total Expenses
Net Income
Operating expense
City of Columbia Heights, Minnesota
Budget 2002
Liquor Revenue
Store #1 Store #2 Store #3
609 609 609
Non-Operating
609
Cap Equip
Liquor
436
19,090
(2,700)
965,976
1,566,967
331,704
55,024
17,426
123,614
135,819
(2,030)
12,781 8,129
(1,135)
605,199
1,108,644
235,393
40,O42
14,066
73,906
58,952
(1,531)
422,360
765,241
70,447
24,987
7,646
69,795
61,112
(652)
411 274 175
3,211,301 2,146,591 1,429,240 0 0
2,536,825 1,693,296 1,096,404 0 0
674,476 453,295 332,836 0 0
219,509 178,103 142,839 0 0
2,547,145 1,698,746 1,100,839 0 0
243,233 138,155 37,880 0 0
0 0 0 0 2,159,000
0 0 0 217,954 0
3,009,887 2,015,004 1,281,558 217,954 2,159,000
3,211,301 2,146,591 1,429,240 0 0
3,009,887 2,015,004 1,281,558 217,954 2,159,000
201,414 131,587 147,682 (217,954) (2,159,000)
473,062 321,708 185,154
Page 3-62
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 609
Activity Description
Department: Licluor Store #1
609-49791
This department accounts for the operations for the liquor store on 44th and Central Avenue.
This store was opened in December 1984 and has been very profitable ever since. It was
the City's first venture into a large volume-type liquor store. The store offers good pricing in
a desirable shopping environment and, because of its competitiveness, has attracted
customers from a wide area.
Objectives for 2002
1. Reset store "Targeting Nationally Advertised Items."
2. Increase profitability by adding items with higher profit margins.
3. Increase sales by carrying items with wide customer appeal.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 282,943 256,934 282,839 219,509 (63,330)
Supplies 2,516,517 2,421,903 2,438,906 2,547,145 108,239
Other Services & Charges 192,180 208,341 238,357 243,233 4,876
Capital Outlay 393 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
2,992,033 2,887,178 2,960,102 3,009,887 49,785
Budget Comments
The budget for Top Valu I has increased by $49,785 fr(Jm the 2001 adopted budget.
Page 3-63
IFund: 609
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
Department:, Liquor Store #3
609.49793
Activity Description
The City of Columbia Heights built this building and opened this store in 1964. In 1986 the
store had significant renovation and improvements with the addition of a new cooler, lighting,
and floor tile. This store is operated as a small convenience operation with more profitable
markups than the two larger volume stores. Although the store has significantly less
business than the two Top Valu stores, it is very profitable because of the Iow overhead and
higher markups.
Objectives for 2002
1. Improve customer and neighbor relations.
2. Improve selection.
3. Improve appearance of store.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of ChanRe
107,459 148,864 143,639 142,839 (800)
1,196,329 1,046,974 1,040,675 1,100,839 60,164
28,279 29,045 45,702 37,880 (7,822)
2,836 0 0 0 0
0 0 0 0 0
1,334,903 1,224,883 1,230,016 1,281,558 51,542
The budget for Heights Liquor has increased $51,542 over the 2001 adopted budget.
Page 3-65
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 436
Activity Description
Department: Capital Equipment Replacement-Liquor
436-49791
Objectives for 2002
1. New store sight and construction.
2. Security system
3. Shopping cads
4. Computer system (split between all three stores)
Expense Changes by Category
1999 2OOO 2001
Actual Actual Adopted
Personal Services 0 0
Supplies 0 0
Other Services & Charges 0 0
Capital Outlay 0 0
Contingencies & Transfers 0 0
Budget Comments
2002 $ Amount
Adopted of Change
0 0 0
0 0 0
0 0 0
51,000 2,048,668 1,997,668
0 0 0
0 0 51,000 2,048,668 1,997,668
Page 3-67
Fund: 436
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
Department: Capital Equipment Replacement-Liquor
436-49792
Activity Description
Objectives for 2002
1. Security system
2. Shopping carts
Expense Changes by Catego~
Personal Services
Oth~ Services & Charges
Cal3ilat Outlay
Contingencies & Transfers
Budget Comments
1999
Actual
2000
Actual
2001
Adopted
2002 $ Amount
Adopted of ChanRe
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 48,666 48,666
0 0 0 0 0
0 0 0 48,666 48,666
Page 3-68
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
Fund: 436
Activity Description
Department:
Cap!tal Equipment Replacement-Liquor
436-49793
O~ectivesfor 2002
1. Security system
Expense Changes by Catego~
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 61,666 61,666
0 0 0 0 0
0 0 0 61,666 61,666
Page 3-69
POLICE
City of Columbia Heights
Chief of Police
I
Clerk Typist II
Captain
Secretary II
Support Services
Supervisor
Secretary II-A
(2)
Sergeants
(3)
Corporals
(3)
Patrol Officers
(18)
Community Service Officers
(4)
Page 3-70
POLICE
EXPENDITURE SUMMARY
3,000,000
2,5OO,OOO
2,000,000
1,5O0,OO0
1,000,000
500,000
I
I
1999 2000 2001 2002
[] Personal Services
~ Other Services and Charges
[] Contingencies & Transfers
[] Supplies
l Capital Outlay
Page 3-71
City of Columbia H(~ights, Minnesota
Budget 2002
Police Revenue
Police
Cap Equip
Animal Control DARE Police
31010
31014
32110
3212O
32166
334O1
33405
33416
33421
33630
34201
34203
35101
35102
36210
39203
39214
39217
39218
39219
39233
I
Revenue
Current Ad Valorem
Area-Wide Taxes
Liquor, Wine & Beer License
Cigarettes
Taxi
Local Government Aid
PERA Increase Aid
State Law Officer Training
Insurance Premium Tax-Police
School District
Special Police Services
Public Safety-Police Report
Court Fines
Administrative Tags
Interest on Investments
Transfer In-General Fund
Administration Overhead-Liquor Fund
Administration Overhead-Refuse Func
Administration Overhead-Recycling
Transfer In-Liquor Fund
Transfer In-Cap Equipment
Total Revenue
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
101 101 270 431
918,469 7,709 0 0
269,837 2,265 0 0
40,000 0 0 0
1,500 0 0 0
1,200 0 0 0
751,313 6,306 0 0
6,064 51 0 0
7,500 0 0 0
150,000 0 0 0
28,000 0 0 0
180,000 0 0 0
4,000 0 0 0
45,000 0 0 0
10,000 0 0 0
58,029 487 0 36,648
0 0 0 20,026
38,323 0 0 0
5,433 0 0 0
5,433 0 0 0
0 0 9,000 40,052
59,534 0 0 0
2,579,635 16,818 9,000 96,726
2,209,176 0 0 0
84,100 550 5,850 23,500
202,176 15,600 2,975 4,600
4,500 0 0 27,466
0 0 0 59,534
2,499,952 16,150 8,825 115,100
Summary
Total Revenue
Total Expenses
Change to Fund Balance
2,579,635 16,818 9,000 96,726
2,499,952 16,150 8,825 115,100
79,683 668 175 (18,374)
Page 3-72
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 101
Activity Description
Department: Police
101-42100
This is the General Budget for the day-to-day running of the Police Department. This part of
the budget covers personnel costs, general supply costs, other services and charges, and
capital outlay expenses. The Police Department provides public safety services to the
citizens of Columbia Heights and Hilltop. This includes police patrol, investigations, records,
and administration.
Objectives for 2002
1. To continue to learn and function with the Visions Records Management System,
including the installation of connections beween squad cars and the mainframe
computer.
2. To continue our "Juvenile Accountability Program through Community Values" with our
McKnight Grant.
3. To continue our efforts in the area of community policing in order to create a safe
environment for families and businesses in our community.
4. Implement the results of our School Based Partnership Grant as ongoing defenses
and alternatives to violence in our schools.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 1,873,446 1,897,247 2,157,512 2,209,176 51,664
Supplies 72,341 80,265 81,050 84,100 3,050
Other Services & Charges 144,390 154,886 176,780 202,176 25,396
Capital Outlay 0 500 2,500 4,500 2,000
Contingencies & Transfers 30,235 7,821 0 0 0
Budget Comments
2,120,412 2,140,719 2,417,842 2,499,952 82,110
Personnel costs, benefits (3.5% increase), the ever fluctuating cost of fuel (looking at
$2/gallon gas), a large increase in the cost of insurance and bonds ($23,596), a need to
replace 16 year old carpet in the hallway of the Police Department ($1,000), and a need to
replace tables in the Police and Fire Training Room ($1,500) are the main changes in the
General Police budget from 2001 to 2002. On all other lines, we have maintained the budget
from 2001 or have very slight increase to cover the increased cost of goods and services.
Page 3-73
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 270
Activity Description
Department: DARE Project 270-42160
The DARE program is a very important and vital part of the education of the 5th grade
children of Columbia Heights and Hilltop. It teaches the pitfalls of drugs and the misuse of
chemicals, tobacco, and alcohol. The program builds self-esteem and confidence in its
students and teaches defenses to peer pressure and other social problems.
Objectives for 2002
The DARE program is a very important and vital part of the education of the 5th grade
students in Columbia Heights and Hilltop. Our objectives in relationship to the DARE
program are to keep an adequate number of DARE officers trained in order to keep
the DARE program available to all 5th grade students in our area. We also wish to
maintain the high level of training and the ongoing positive working relationships
between the schools and our department.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
0 0 0 0 0
4,039 3,600 3,200 3,200 0
572 1,438 2,175 2,175 0
0 0 0 0 0
0 0 0 0 0
4,611 5,038 5,375 5,375 0
We are submitting the same costs for 2002 as we had in 2001. No increase.
Page 3-75
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 276
Department: Local Law Enforcement Block Grant
Activity Description
276-42100
The department currently has a $23,976 equipment block grant from the Federal
Government for the year 2001. The money is used for equipment that the department would
otherwise not be able to afford. We have had our equipment list for 2001 reviewed at a
Public Hearing and by a review board. If the grant becomes available in 2002, we will apply
for it again.
Objectives for 2002
1. If the grant becomes available in 2002, we will apply for it again.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 5,194 0 0 0 0
Other Services & Charges 383 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
5,577 0 0 0 0
If the grant becomes available in 2002, we will apply for it again.
Page 3-77
PUBLIC WORKS
City of Columbia Heights
PW Director/City Engineer
Asst City
Engineer
PW
Superintendent
Secretary II-A I
Foreman -
Vehicle
Maintenance
I Administrative
Assistant
~g Foreman tenance tenance tenance Mechanic
(3) Iii Ii (9) 1(6)
Maint.lll
Bodyman/
Painter
Clerical/
Purchasing
Clerk
Page 3-79
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: Public Works 101-43000
This activity covers the wage and fringe benefit costs for both permanent and seasonal
Public Works employees. The overall budget is mainly distributed to Public Works
departments and other departments as appropriate.
Objectives for 2002
12311i Review seasonal pay ranges to attract (and retain)qualified seasonal employees.
Evaluate and modify the overall usage and distribution (by department) of seasonals.
Evaluate staffing needs attributable to new storm water department.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan.qe
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
0 0 0 0 0
The overall personnel budget for 2002 is $1,337,695 for salaries and fringe benefits, an
increase of $171,731 over the adopted 2001 budget. The 2001 adopted budget did not
include increases for personnel costs from the 2000 budget as labor contracts had not been
approved. Therefore, the 2002 budget represents a 2-year increase for wage increases,
step increases, and other fringe increases of the 2001 adopted budget. The budget
balances to zero as 100% of salaries and fringe benefits are allocated to various
departments in the city.
Page 3-83
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 101
Activity Description
Department: Streets
101-43121
The Streets Department provides for the maintenance of city streets and alleys, including
patching, surface repairs, bituminous paving, street sweeping, snow plowing and removal,
ice control, and miscellaneous projects as required.
Objectives for 2002
1. Crack seal asphalt streets in Zone 3.
2. Continue street repair/patching for Zone 6 of the Street Rehabilitation Program.
3. Continue migration to the use of less sand and managed amounts of salt for street
ice control.
4. Develop departmental strategic plan.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Adopted Adopted Adopted of Chan,qe
279,300 277,366 333,905 367,361 33,456
99,116 114,333 140,900 147,675 6,775
115,815 122,018 148,714 156,676 7,962
24,165 0 18,500 10,000 (8,500)
8,420 42,882 0 0 0
526,816 556,599 642,019 681,712 39,693
The overall 2002 budget for the Streets Department is $690,512, an increase of 7.5%. The
main areas accounting for the increase are personnel costs with an increase of $33,456
from 2001 and insurance with an increase of $7,631.
Page 3-85
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 101
Activity Description
Department: Traffic Signs & Signals
101-43170
This activity provides for the installation and maintenance of City controlled signs and
signals. This account group also provides for street striping and traffic counting.
Objectives for 2002
1. Develop computerized sign inventory.
2. Upgrade regulatory signs to high intensity-VIP diamond grade on State Aid streets.
3. Add monitoring and maintenance for new back-lit street signs on University Avenue.
4. Continue replacement of antiquated traffic counters.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
Personal Services 30,614 38,051 42,646 46,920 4,274
Supplies 13,674 12,741 13,125 8,600 (4,525)
Other Services & Charges 8,451 8,507 14,481 13,039 (1,442)
Capital Outlay 2,395 0 0 0 0
Contingencies & Transfers 16 0 0 0 0
Budget Comments
55,150 59,299 70,252 68,559 (1,693)
The overall budget proposed in 2002 is $73,559, an increase of $3,106 from the 2001
budget. The main areas accounting for the increase are personnel costs.
Page 3-87
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 101
Activity Description
Department: Tree Trimming
101-46102
This activity provides for the trimming of trees and the removal of hazardous or dead trees
on all City-owned properties. It includes shaping and maintaining boulevard trees in a
healthy condition, removal of downed branches, and clearing obstructed signs. It also
provides for private property dead or hazardous tree inspections, corner visibility, and brush
in alley inspections.
Objectives for 2002
1. Concentrate on boulevard tree trimming by residential street rehabilitation zones.
2. Trim sidewalk and street sign locations.
3. Contractual trimming at LaBelle and Sullivan Parks to maintain safe pathways.
4. Contractual training (arborists) for improving staff tree trimming techniques.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 18,268 27,039 24,658 27,124 2,466
Supplies 945 1,798 1,900 2,300 400
Other Services & Charges 18,659 18,712 19,640 17,830 (1,810)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
37,872 47,549 46,198 47,254 1,056
The proposed Tree Trimming budget is $49,754, an increase of $2,769 from the 2001
adopted budget. The increase can be attributed to A) increase in the number of training
hours mandated by OSHA; B) professional services contracted through an arborist; and C)
increase in personnel costs.
Page 3-89
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 101
Department: Dutch Elm Replanting
101-46104
Activity Description
This activity is for the contractual provision of replanting diseased trees which were removed
on City-owned proeprty and right-of-ways. Approximately 100 trees are planted each year.
Objectives for 2002
1. Research NSP/Tree Trust Replacement program (removal of trees under power
lines).
2. Improve tree planting site selection.
3. Increase care of plantings during the first five years of educating recipients.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 2,536 1,347 5,498 6,049 551
Supplies 49 0 100 100 0
Other Services & Charges 7,497 6,725 19,930 8,944 (10,986)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
10,082 8,072 25,528 15,093 (10,435)
Budget Comments
The proposed 2002 budget is $26,093, an increase of $65 from the 2001 budget.
Page 3-91
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 431
Activity Description
Department,: Engineering Capital Equipment
431-43100
The capital equipment fund was established to fund long-term capital equipment needs in
the general fund. This was accomplished by preparing a detailed 20-year projection of the
City's equipment needs and scheduling of long-term replacement. Thus, the City can set
laside an equal amount of funding to provide a reserve for future years when large, more
Icostly equipment will need to be purchased, eliminating the highs and lows in budgeting as
lan equal amount is set aside each year.
Objectives for 2002
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
0 0 0 0 0
0 0 0 0 0
0 2,340 0 0 0
33,140 36,000 0 0 0
0 0 0 0 0
33,140 38,340 0 0 0
No requests have been made for 2002.
Page 3-93
IFund: 431
Activity Description
CiTY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
Department: Streets Capital Equipment
431-43121
Objectives for 2002
Item
1. 10 Foot Custom Built Alley Plow
2. Wing Plow for Dump Truck #069
3. Replacement of Trailer for Small Roller #289
Projected Cost
$ 5,500
$ 7,800
$ 4,5O0
Expense Changes by Category
1999
Actual
Personal Services 0
Supplies 0
Other Services & Charges 0
Capital Outlay 0
Contingencies & Transfers 0
Budget Comments
2000 2001 2002 $ Amount
Actual Adopted Adopted of Change
0 0 0 0
0 0 0 0
6,133 0 0 0
154,982 0 4,500 4,500
0 0 0 0
0 161,115 0 4,500 4,500
Item and Projected Cost
The following requests have been made for Streets Capital Equipment Replacement:
1. 10 Foot Custom Built Alley Plow $ 5,500
2. Wing Plow for Dump Truck #069 $ 7,800
3. Replacement of Trailer for Small Roller #289 $ 4,500
Page 3-95
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 212 Department: State Aid Maintenance 212-43190
Activity Description
This activity provides for the maintenance and repair of State Aid streets designated within
the City, and is funded by the MSA system.
Objectives for 2002
1. Implement five year Capital Improvement Program developed in 1999.
2. Retain "certified" complete status for MSAS.
Expense Changes by Category
1999 2000 2001
Actual Actual Adopted
2002 $ Amount
Adopted of Chanqe
Personal Services 31,530 22,537 15,284 23,573 8,289
Supplies 4,581 2,061 4,000 4,000 0
Other Services & Charges 27,050 14,065 45,600 59,140 13,540
Capital Outlay 7,592 55,219 23,500 10,000 (13,500)
Contingencies & Transfers 50,000 0 664 0 (664)
120,753 93,882 89,048 96,713 7,665
Budget Comments
The proposed 2002 budget is $96,713, an increase of $8,329 from last year. Additional staff
time is allocated for recertifying the City's State Aid System. This allows the use of State Aid
funding on local streets and provides an additional revenue source for the City's
infrastructure fund to be used in the Street Rehabilitation Zone work.
Page 3-97
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 601
Activity Description
Department: Water Distribution 601-49430
This activity provides for the operation and maintenance of the City's entire water distribution
system, including mainlines, hydrants, valves, meters, pump stations (2), sprinkler systems
(3), and decorative fountains (2).
Objectives for 2002
1. Continue implementing recommendations from the 1999 water quality and distribution
study.
2. Continue process for interconnection to City of Hilltop.
3. Review and develop a large meter replacement program for commercial aid and
industrial users.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 231,435 235,906 225,812 249,222 23,410
Supplies 47,256 39,665 52,650 53,950 1,300
Other Services & Charges 202,960 216,743 188,370 225,750 37,380
Capital Outlay 25,000 0 21,000 59,650 38,650
Contingencies & Transfers 0 25,000 27,812 25,000 (2,812)
Budget Comments
506,651 517,314 515,644 613,572 97,928
The proposed Water Distribution budget is $613,572 an increase of $101,290 from the 2001
adopted budget. Most line items have remained fiat in 2001. The increase can be
attributed to increases in personnel costs, insurance and energy costs. A major
improvement to the City's supervisory controls and alarms for pumps and lift stations by
replacing the master panel located in the MSC building.
Page 3-99
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 602
Activity Description
Department: Collections
602-49450
This activity provides for the operation and maintenance of the City's sanitary sewer
collection system. Included in this activity are inspections and repairs of manholes, main and
lateral sewer lines, and lift stations (4). Annual sewer flows are between 550 and 600 million
gallons to MCES treatment facilities.
Objectives for 2002
1. Rehab existing structures along Central Avenue as recommended in the Central
Avenue study.
2. Sanitary sewer system evaluation: manhole sewer lines inspections.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
137,183 114,918 179,605 198,083 18,478
23,126 22,137 30,625 34,825 4,200
186,194 193,836 195,435 209,598 14,163
600 1,302 0 43,650 43,650
25,000 25,000 27,274 25,000 (2,274)
372,103 357,193 432,939 511,156 78,217
The 2002 Sewer Collections proposed budget is $509,644 which is an increse of $79,528
from 2001. The increase can be attributed to higher personnel costs, insurance and higher
maintenance costs associated with maintaining the sewer infrastructure.
Page 3-101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 604
Activity Description
Department: Storm Water Utility
604-49650
This department provides for the operation and maintenance of the city's storm sewer
system, including inspections and repairs of storm sewer pipe, catch basins, manholes,
drainage ponds, and surface water related activities.
Objectives for 2002
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
0 49,107 58,502 64,337 5,835
0 7,737 19,275 24,075 4,800
388 9,467 63,270 61,952 (1,318)
0 0 0 3,650 3,650
0 0 96,673 95,200 (1,473)
388 66,311 237,720 249,214 11,494
The proposed 2002 budget is $249,214, an increase of $12,044 from the 2001 adopted
budget. The increase can be attributed to increases in personnel costs, storm sewer grate
replacements and energy costs.
Page 3-103
IFund: 402
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
Department: State Aid General Construction
402
This fund is used for capital improvement projects on the City's municipal State Aid streets.
Objectives for 2002
1. Central Avenue Reconstruction Project
2. Mill and overlay of various State Aid streets consistent with 5-year MSA CIP
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chan,qe
Personal Services 2,522 59,080 31,400 0 (31,400)
Supplies 0 0 0 0 0
Other Services & Charges 23,575 122,500 138,400 0 (138,400)
Capital Outlay 63,732 1,169,063 1,385,000 0 (1,385,000)
Contingencies & Transfers 0 0 0 0 0
Budget Comments
89,829 1,350,643 1,554,800 0 (1,554,800)
In 1999 the City was asked by the Office of State Aid to provide a detailed five year program
explaining how Columbia Heights plans on spending down its excessive MSA fund balance.
Consistent with that request, a five year plan was developed. The year 2002 State Aid
Construction budget follows that plan and primarily is represented by Central Avenue
reconstruction and seal coating of State Aid streets west of Central Avenue.
Page 3-105
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 430
Activity Description
Department: Infrastructure
430-46323
This fund was set up in 1992 for the rehabilitation of the City's street system with money
transferred from the Liquor Fund. The fund initiated the City's street rehabilitation program
in 1996 and with annual transfers, will perpetuate the continued investment into the
maintenance and improvements of the City's streets.
Objectives for 2002
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
0 0 0 50,000 50,000
0 0 0 0 0
10,529 9,500 0 9,500 9,500
293,379 91,000 0 85,000 85,000
0 0 0 0 0
303,908 100,500 0 144,500 144,500
The Infrastructure Fund supports city costs to perpetuate the citywide street rehab program.
Zones 1,2, 3, 4 and 5 have been completed. The rehabilitation of city streets west of
Central Avenue, Zone 6 (of 7) is planned for construction in 2002. An additional source of
funding from the City's State Aid account is available with continued certification by MNDOT
of our State Aid system.
Page 3-107
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 651
Activity Description
Department: Water Construction
651
This fund covers the reconstruction and/or repairs to the City's water distribution system
including mains, pumping stations, water towers, and operational control valves.
Objectives for 2002
1. Evaluate and implement recommendations of the 1999 water distribution study.
2. Coordinate repair/replacement of watermains that are in the street reconstruction
zones or major improvement projects such as Central Avenue.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 220,396 268,669 0 0 0
Budget Comments
220,396 268,669 0 0 0
The 2002 Water Construction budget is $660,000 to continuing the focus on rehabilitation of
an aging system. Work includes pipe replacement of Central Avenue ($460,000) and work
$200,000 budgeted) in Zone 6 Street Rehabilitation area.
Page 3-109
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 Budget
IFund: 701 ,
Activity Description
Department: Central Gara~le
701-49950
Central Garage provides preventive general maintenance, and general maintenance and
repair of all City vehicles and equipment. Currently 310 pieces of equipment are maintained.
This is an internal service fund, revenue is generated by charges to other funds and
departments.
Objectives for 2002
1. Continue fund development for building and site improvements to MSC building.
2. Development and training of new CFA software program for fleet maintenance.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
149,890 143,823 146,945 161,734 14,789
50,112 64,513 74,660 104,500 29,840
142,704 137,843 121,865 142,569 20,704
1,916 630 69,600 5,500 (64,100)
39,100 30,000 94,000 94,500 500
383,722 376,809 507,070 508,803 1,733
The Public Works garage budget proposed for 2002 is $568,803 which represents a $61,733
increase over the 2001 adopted budget. Personnel costs, energy costs and insurance
account for the main areas of increases. Capital outlay remains the same with continued
funding for a building fund for recommended improvements to the Municipal Service
Center Building. Most other budget areas are flat from the 2001 budget.
Page 3-111
RECREATION
City of Columbia Heights
Recreation Director
Clerk-Typist II
PT Clerk-Typist II
Senior Citizen
Coordinator
Program
Coordinator
(2)
Head Custodian
I
Custodian II
(5 PT)
Custodian I
Page 3-113
RECREATION
EXPENDITURE SUMMARY
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
f I I
1999 2000 2001 2002
[] Personal Services
[] Other Services and Charges
[] Contingencies & Transfers
[] Supplies
· Capital Outlay
Page 3-114
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CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: Recreation Administration
101-45000
This activity provides recreational opportunities and services to the residents of Columbia
Heights. The Recreation Department is comprised of ten main areas in which the Director,
two Program Coordinators, one Clerk-Typist II, and one half-time Recreation Clerk disperse
their time. Each of the ten areas has its own separate budget. This category provides
salaries for the department as well as supplies and contractual services for the department.
Objectives for 2002
1. Continue to improve customer service.
2. Evaluate existing recreational programming needs of the community and create
recreation programs to meet those needs.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 165,128 168,354 167,366 184,075 16,709
Supplies 3,903 4,440 5,700 5,950 250
Other Services & Charges 14,215 12,116 16,490 16,409 (81)
Capital Outlay 2,366 1,065 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
185,612 185,975 189,556 206,434 16,878
The Recreation Administration budget has increased $16,878 primarily due to step increases
in personal services. Supplies and other services and charges remain relatively the same as
the 2001 budget.
Page 3-116
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: Adult Athletics 101-45003
This activity encompasses recreational programs provided to Columbia Heights' adults.
Leagues are administered in summer, fall, and winter. An annual summer softball
tournament is held during Heights' Jamboree.
Objectives for 2002
1. Explore options of developing adult football and broomball leagues.
2. Pursue options with Park and Recreation Commission to create additional ball fields
due to overwhelming response to our adult softball programs.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 4,368 3,575 9,592 7,761 (1,831)
Supplies 2,224 4,665 2,750 2,750 0
Other Services & Charges 10,207 13,908 14,135 14,779 644
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
16,799 22,148 26,477 25,290 (1,187)
The Adult Athletics budget has decreased $1,187 due to the elimination of the open
Sunday's program. Our Adult Athletics budget is not projected to increase due to the fact
that all of our leagues are full and we are unable to enroll additional teams due to our limited
facilities.
Page 3-118
CITY OF COLUMBIA HEIGHTS, MINNESOTA
20O2 BUDGET
IFund: 101
Activity Description
Department: Traveling Athletics
101-45005
This activity classification encompasses competitive athletic opportunities offered to
Columbia Heights' youth in grades 5-12. Teams are formed in basketball, baseball, and
softball, with players selected by ability after pre-season tryouts. Teams are organized and
equipped through the Recreation Department, which is unique in the metro area. Teams
compete within Minnesota Youth Athletic Services sanctioned leagues.
Objectives for 2002
1. Look for alternative organizations for teams to be sanctioned by.
2. Work with high school to encourage more youth to participate in traveling athletics.
3. Develop a baseball tournament to be played during the Lion's Jamboree.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 3,317 4,348 7,665 7,443 (222)
Supplies 390 569 1,025 1,025 0
Other Services & Charges 8,819 16,118 14,085 14,129 44
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
12,526 21,035 22,775 22,597 (178)
The Traveling Athletics budget remains relatively the same as the 2001 budget. Personal
Services has decreased by $222 due to lowered workers' compensation costs.
Page 3-120
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: Trips and Outings 101-45030
Trips and Outings include one-day and extended trips for senior citizens. These are
advertised through quarterly trip flyers mailed to participants. It continues to be one of our
most popular offerings and is a self-sustaining program.
Objectives for 2002
1. Provide seniors with a well-planned and well-executed trip schedule of both one-day
and extended trips.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Chanqe
Personal Services 0 0 0 0 0
Supplies 330 255 350 350 0
Other Services & Charges 40,335 40,460 37,180 38,253 1,073
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
40,665 40,715 37,530 38,603 1,073
Trips and Outings continues to be a very successful program with one day and extended
trips being offered. The total Trips and Outings budget increased by $1,073 due to
increased transportation costs related to higher gas prices. This program is one where costs
are covered by the actual participant fees.
Page 3-122
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Department: Senior Citizens
101-45040
Activity Description
The Senior Center is located in Murzyn Hall and provides a wide variety of programs to
individuals 55 years and older in the community. The Center is open Monday through Friday
from 9:00 a.m. to 4:00 p.m.
Objectives for 2002
1. To provide social, educational, and recreational programs to seniors in the
community.
To serve as a center that provides resource information regarding senior issues and
concerns.
2. To provide the opportunity for senior exercise programs.
Expense Changes by Category
1999 2000 2001 2002 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 57,201 59,970 61,261 65,269 4,008
Supplies 2,020 2,092 2,950 2,950 0
Other Services & Charges 4,911 4,012 7,910 8,019 109
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
64,132 66,074 72,121 76,238 4,117
The Senior Citizens program has continued to grow in both number of participants and
programs. In some of our programs we are utilizing every inch of space and could feasibly
use more in the near future. The Senior Citizens budget has had an increase of $4,117,
mostly related to increases in personal services.
Page 3-123
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2002 BUDGET
IFund: 101
Activity Description
Department: Murzyn Hall
101-45129
In an average year, Murzyn Hall (JPM) is used approximately 2,500 hours for
classes/activities, 1,500 hours for weddings/receptions, and 1,000 hours for
meetings/seminars. Approximately 15% of the users are charged while the remaining 85%
are various organizations that are fee-waived. Murzyn Hall is in operation seven days a
week and runs on a near full capacity throughout the year.
Objectives for 2002
1. Develop a JPM preventative maintenance plan.
2. Continue to upgrade kitchen appliances.
Expense Changes by Category
1999 2000
Actual Actual
2001 2002 $ Amount
Adopted Adopted of Chanqe
Personal Services 90,224 98,279 157,336 156,732 (604)
Supplies 15,337 12,283 16,600 15,100 (1,500)
Other Services & Charges 59,823 59,462 64,430 63,340 (1,090)
Capital Outlay 16,532 49,320 7,800 0 (7,800)
Contingencies & Transfers 0 0 0 0 0
Budget Comments
181,916 219,344 246,166 235,172 (10,994)
The Murzyn Hall budget for 2002 has increased $1,306. Personal Services has decreased
due to lower costs of workers' compensation. Other services and charges have decreased
primarily due to a lower cost of maintaining the wood floor because it was done properly in
2001. Several building improvements are budgeted for 2002 which consist of: total
replacement of rear doors and hardware ($5,800), replacement of boiler room exterior door
and frame ($1,500), and drain tile and sump pump to eliminate flooding in the lower level
($5,000).
Page 3-124
FINANCIAL RESOURCES FOR OPERATING BUDGET
The following is a description of the funds that finance the operating budget. Each fund is a
separate fiscal and accounting entity.
General Fund
Accounts for all financial resources except those required to be accounted for in another fund.
This fund accounts for the majority of the City's operating budget.
Special Revenue Funds
Special Revenue Funds are used to account for the proceeds of specific revenue sources that
finance specified activities as required by law or administrative regulation.
Municipal 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 franchise.
DARE Program Fund: Established to account for revenues and expenditures of DARE
program.
Library Fund: Established in 1993 to account for revenues and expenditures of the
library.
Project Pride Fund: Established in 1992 to ensure that every resident of the City has
access to recreation programs.
Federal Police Grant Fund: Established to account for revenues and expenditures
associated with a federal grant received for the hiring of additional police officers.
FAST COPS Fund: Established to account for revenues and expenditures associated
with a federal grant received for the hiring of one additional police officer.
Community Development Fund: Established to account for revenues and expenditures
associated with planning, building inspections, and community development projects
within the City.
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.
Capital Project Funds
Capital Project Funds are maintained to account for the construction of major capital facilities.
Project funding consists of a combination of several revenues sources, such as municipal State
Aid streets, special assessments, sewer utility fund, other governmental units, state and federal
grants, etc.
Sheffield Redevelopment Fund 410: Used to fund redevelopment of the area of the City
identified as Sheffield Neighborhood.
Capital Improvement General Government Buildings Fund 411: Used to account for
improvements to municipal buildings--library, municipal garage, and City Hall.
Capital Improvement Parks Fund 412: Used to account for capital improvements in City
parks.
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.
Page 3-125
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ADMINISTRATION:
Mayor
City Council
Council Secretary
City Manager
Asst. to City Manager
Secretary to City Manager
Special Project Coor.
Intern
Assessing Accounting Clerk II
Clerk Typist II
TOTALS
COMMUNITY DEVELOPMENT:
Deputy Exec. Dir/Comm. DeveI.Dir.
Corem Development Assistant
Housing Coord.
Occupancy Specialist
FSS Coordinator
Secretary
Planner
Building Inspector
Assist Building Inspector
Permits License Clerk
Intern
TOTALS
FINANCE:
Finance Director
Assistant Finance Director
M.I.S. Coordinator & Technician
Accountant
Acctg. Clerk Acct Payable
Accounting Coordinator
Acct Clerk Customer Service
Accounting Clerk II Payroll
Accounting Clerk II Utility
Accounting Clerk II Liquor
Accounting Clerk II Liquor
Accounting Clerk I Utility
Meter Reader
Accounting Intern
Secretary II
Receptionist
Election Head Judge
Election Judge
TOTALS
CITY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL - F.T.E. & SALARIES
2000 - 2002
ADOPTED PROPOSED ADOPTED ADOPTED
BUDGET BUDGET SALARIES SALARIES
2001 2002 2000 2001
0.20 0.20 9,000 9,000
0.80 0.80 31,200 31,200
1.00 1.00 42,300 38,651
1.00 1.00 89,064 95,985
1.00 1.00 59,816 60,116
1.00 1.00 39,800 39,800
1.00 1.00 40,584 40,584
0.20 0.20 5,000 5,000
1.00 1.00 32,915 32,915
0.75 0.75 22,970 22,970
7.95 7.95 372,649 376,221
PROPOSED
BUDGET
2002
9,000
31,200
41,988
95,985
70,976
42,488
43,452
5,000
34,979
25,513
400,581
1.00 1.00 58,901 58,401 65,820
1.00 1.00 43,000 55,524 62,091
0.00 0.00 0 0 0
0.00 0.00 30,019 0 0
0.00 0.00 13,983 0 0
1.00 1.00 32,080 30,330 33,958
1.00 1.00 32,960 39,084 43,512
1.00 1.00 51,992 51,492 55,452
1.00 1.00 35,835 36,131 32,709
0.50 0.50 12,563 14,193 0
0.50 0.50 8,840 9,360 0
7.00 7.00 320,173 294,515
293,542
1.00 1.00 83,648 83,648 88,780
1.00 1.00 56,390 56,390 61,596
2.00 2.00 94,491 94,309 106,686
0.00 1.00 0 0 44,856
0.00 1.00 0 0 38,832
1.00 1.00 39,524 39,524 0
0.00 1.00 0 0 38,832
1.00 1.00 35,884 36,614 39,032
1.00 1.00 30,936 31,526 0
0.50 0.75 13,810 14,661 22,929
1.00 1.00 28,552 30,696 0
1.00 1.00 31,342 31,442 33,247
0.50 0.50 10,878 4,444 8,105
0.40 0.40 3,500 3,500 0
0.75 0.75 20,372 20,372 22,706
1.00 1.00 28,592 29,420 0
0.00 0.00 2,736 0 0
0.00 0.00 15,120 0 0
12.15 15.4 495,775 476,546
Page 6-1
505,601
FIRE DEPARTMENT:
Fire Chief
Assistant Fire Chief
Captain I & II
FIRE DEPARTMENT (CON'T)
Journeyman Firefighter
Recruit Firerfighter III
PT Secretary
PT FirefighterslEMS
Clerk Typist II
TOTALS
LIBRARY:
Library Director
Children's Librarian
Adult Services Specialist
Clerk Typist II-Adult Services Dept
Clerk Typist II-Childrens Dept
5 Library Supervisors
8 Pages and 1 Choreperson
Library Aide
1 Library Clerk
TOTALS
MUNICIPAL LIQUOR STORES:
STORE # 1:
Liquor Manger
Assistant Liquor Managers
Store Supervisor
Head Cashier
Cashiers and Stockers
STORE # 2:
Assistant Liquor Managers
Store Supervisor
Cashiers and Stockers
STORE # 3:
Assistant Liquor Manager
Cashiers and Stockers
TOTALS
POLICE DEPARTMENT:
Police Chief
Police Captain
Police Sergeants
Police Corporals
Police Officers
Sr. Records Technician
Record Technicians
Community Service Officers
Secretary
Clek Typist
Inv. Pay Diff.
Seasonal Bike Safety
1.00
1.00
3.00
2.00
0.00
0.62
4.00
1.00
12.62
1.00 63,008 68,532 79,252
1.00 57,908 57,908 63,908
3.00 166,404 190,863
2.00 266,615 106,646 113,864
0.00 40,258 40,477 49,175
0.62 20,050 20,050 25,475
4.00 60,800 69,650 74,756
1.00 26,986 26,986 31,500
12.62 535,625 556,653 628,793
1.00
1.00
1.00
1.00
1.00
0.65
3.45
0.05
0.75
1.00 68,012 68,012 73,324
1.00 41,880 41,880 44,844
1.00 41,880 41,880 44,844
1.00 32,638 32,638 34,952
1.00 30,626 30,626 32,815
0.65 21,170 21,170 23,368
3.02 50,365 50,365 51,940
0.35 5,075 5,075 6,906
0.75 20,289 20,289 19,831
9.90
9.77 311,935 311,935 332,824
1.00
3.00
0.00
1.00
4.00
1.00 73,180 71,350 66,892
3.00 76,630 116,219 118,866
0.00 32,964 0 32,324
1.00 22,271 23,713 25,351
4.00 83,363 83,913 83,363
1.00
1.00
1.40
2.00 40,158 39,730 83,505
0.00 32,964 32,604 0
1.40 40,275 40,275 40,305
1.00
1.40
1.00 32,984 38,650 41,034
1.40 49,376 49,376 49,391
14.80
14.80 484,165 495,830 541,031
1.00
1.00
3.00
3.00
18.00
1.00
2.00
4.00
1.00
1.00
0.12
1.00 78,500 80,288 86,476
1.00 63,500 60,983 67,448
3.00 183,518 180,532 195,627
3.00 57,276 166,338 179,348
18.00 1,057,827 926,012 998,728
1.00 40,208 42,080 45,044
2.00 60,888 62,179 67,062
4.00 91,854 114,038 129,673
1.00 32,216 34,629 37,067
1.00 27,844 29,824 31,929
7,920 9,240 9,240
0.12 2,750 2,750 0
Page 6-2
Federal Police Grant Patrol Officers
Fast Cops Grant Patrol Officers
TOTALS
PUBLIC WORKS DEPARTMENT:
Public Works Director
A.C.E.
Public Works Superintendent
Administrative Assistant
Shop Forman
Secretary
Clerk Typist II
Engineering Tech IV
Engineering Tech III
Engineering Tech II
Forman
Maintenance III
Maintenance II
Maintenance I
Seasonal
TOTALS
RECREATION DEPARTMENT:
Recreation Director
Senior Citizens Coordinator
Senior Aerobic Instructor
Program Coordinator
Clerk Typist II-Park
Clerk Typist II-Recreation
Seasonal
Head Custodian
Custodian II
Custodian I
TOTALS
GENERAL GOVERNMENT BLDGS
Head Custodian
TOTALS
0.00 0.00 0 0 0
0.00 0.00 0 0 0
35.12
35.12 1,704,301 1,708,893 1,847,642
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
3.00
7.00
8.00
2,37
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
3.00
3.00
0.00
15.00
2.37
76,437
58,332
59,184
40,584
46,601
35 755
34 435
50 097
43 672
36 209
135 147
127 142
293,624
275,011
91,000
77,855
58,532
58,782
39,708
46,601
35,520
29,234
49,840
43,737
36,230
135,447
127,682
374,480
197,694
93,000
33.37
83,617
63 698
62 742
42 150
53 111
38 354
30 347
53 712
53 712
46 898
142 804
134 692
0
612,472
95,000
1.00
1.00
0.33
1.50
1.00
1.00
1.75
1.00
2.00
0.50
11.08
34.37 1,403,230 1,404,342 1,513,309
1.00 60,384 58,582 62,171
1.00 41,192 40,991 43,896
0.33 8,474 8,728 8,728
2.00 46,007 57,941 64,184
0.50 33,210 12,033 13,988
1.00 33,210 32,020 29,300
1.75 40,211 41,040 39,640
1.00 38,176 33,176 40,847
2.00 34,326 46,383 52,487
0.50 10,817 11,190 5,086
11.08 346,007 342,084 360,327
1 33,176 33,176
1 33,176 33,176
TOTAL FULL TIME
TOTAL PART TAME
117.58
27.41
*NOTE: Part time,Seasonal and Tempory are shown in bold.
122 5,335,713 5,333,939 5,757,162
27.53 671,323 666,256 666,488
Page 6-3
Expenditure Chanties
City of Columbia Heights, Minnesota
2002 Adopted Budget Cuts
Mayor-Council
City Manager
Assessing
Legal Services
Finance
Fire
Civil Defense
Police
Back to the Parks
Murzyn Hall
Engineering
101 41110 3430 (2,000)
101 41110 4330 (8,900)
101 41110 8100 4,000
101 41320 3105 (3,000)
101 41320 3120 (1,000)
101 41320 3320 (2,000)
101 41320 4330 (2,500)
101 41550 1010 (14,470)
101 41550 1210 (755)
101 41550 1220 (1,115)
101 41550 1300 (2,525)
101 41550 1510 (79)
101
101
41610
41510
3041 (21,557)
5180 (10,000)
101 42200 1010 (219)
101 42200 1011 (4,246)
101 42200 1013 (3,594)
101 42200 1210 (621)
101 42200 1220 (1,040)
101 42200 1225 (44)
101 42200 1510 (236)
101 42200 2011 (10,000)
101 42200 5120 (26,000)
101
42500
Reduce Advertising
Membership to North Metro Mayors Assn
Contingency City Council travel
ReduceTraining and Educational
Reduce Education Reimbursement
Reduce Travel Allowance
Reduce Membership Fees
Eliminate Assessing Clerk Position, Midyear
PERA
FICA
Insurance
VVorker's Compensation
Attorney Fees-Civil Process
Capital Equipment
Regular employees
Part-time employees
Part-time other
PERA
FICA
Flex Benefit FICA
Worker's Compensation
Eliminate Cityview Software
Lockers
5180 (50,000) Generator
101 42100 1010 (70,869)
101 42100 1020 (1,925)
101 42100 1031 (1,800)
101 42100 1041 (850)
101 42100 1043 (850)
101 42100 1210 (5,760)
101 42100 1220 (3,037)
101 42100 1300 (12,120)
101 4210.0 1510 (2,895)
4381 (10,000)
5120 (1,500)
5120 (5,800)
5120 (5,000)
1070 (40,000)
1700 (20,000)
2011 (200)
45006
45129
45129
45129
101
101
101
101
101
101
101
4310O
43100
43100
Regular Employees
Overtime
Holiday Pay
Court Pay
Training Pay
PERA
Medicare/SS
Insurance
Worker's Compensation
Back to the Parks
Boiler Room Door
Back Door
Drain Tile
Engineering Labor Service to Infrastructure fund
Allocated Fringe
Reduce Computer Software and Hardware
Page 6-4
Expenditure Chanties
City of Columbia Heights, Minnesota
2002 Adopted Budget Cuts
Streets
Traffic Signs & Signals
Parks
Tree Trimming
Dutch Elm Sanatation
Dutch Elm Replanting
Contingencies
Cable Television
Library
101 43100 3050 (4,000)
101 43100 3120 (1,500)
101
101
43121
43121
4300 (1,000)
5180 (7,800)
101 43170 2171 (4,500)
101 43170 4000 (500)
45200
45200
45200
45200
4520O
45200
45200
45200
101
101
101
101
101
101
101
101
1070 (16,500)
2171 (2,300)
2171 (4,050)
3810 (2,500)
3830 (1,500)
4000 (14,000)
4300 (500)
5120 (10,000)
101 46102 3050 (2,000)
101 46102 4300 (500)
101
101
101
225
46103
46104
4920O
49844
3O50 (11,250)
3050 (11,000)
8100 27,500
2011 50,000
240 45500 3050 (2,600)
240 45500 5120 (20,500)
240 45500 5170 (15,000)
240 45500 8110 (500)
Police 431 42100
Fire 431 42200
5150 (59,534)
5150 (20,000)
Expert and Professional Services
Education Reimbursement
Misc Charges
Eliminate Wing Plow for Dump Truck
General Supplies
Reduce Repair and Maintenance Services
Seasonal Employess
Eliminate Ice Edger and Metal Locator
Elimination of Broom Attachment
Reduce Electrical Costs
Reduce Gas Utility
Repair and Maintenance, Park House Doors
Misc Charges
Elimination of Warming House Windows
Tree Trimming Contractor
Misc Charges
Eliminate paying 50% of removal
Limit number of trees being planted
Increase Health Insurance
Move CityView software exp to Cable TV Fund
Expert and Professional Services
Lighting, Ballasts
Main Floor Circulation Desk, Office Furniture
Eliminate Budget for Vandalism
Eliminate Vehicles
Eliminate Ambulance
Revenue Changes
General Fund Levy 101 00
Fire 101 00
Trans In 431 Cap Equi 101 00
Trans In 431 Cap Equi 101 00
31010 (27,217)
32125 29,600
39233 20,000
39233 59,534
Reduce Levy
Raise Housing Rental Inspection Fees
Rev Trans In (Cap Equip) Ambulance Cut
Rev Trans In (Cap Equip) Vehicles Cut
Page 6-5
COMMUNITY PROFILE
City of Columbia Heights
Location
County Anoka
Region Metro
Senate District 52
House District
Congressional District6
52A
History
What is now Columbia Heights was once part of Manomin County. Manomin was too small to support
itself, so on November 2, 1869, it was annexed to Anoka County. It was then considered part of Fridley
Township. On March 14, 1898, incorporation as a village was completed. The City Charter was adopted
on July 21, 1921. The City of Columbia Heights is 3.4 square miles in area.
Popu~on
1900 123 1960 17,533
1920 2,968 1970 23,997
1930 5,613 1980 20,029
1940 6,053 1990 18,910
1950 8,175 2000 18,520
Miles of Streets and Alleys
Trunk Highways 3.0
County 6.2
City Streets
Alleys
61.8
18.9
Sewer and Watermain Miles
Storm Sewers 33.6
Sanitary Sewers 59.0
Watermains
66.1
Parks
City Parks 13
Playgrounds 11
County Park
Schools
Senior High 1
Junior High 1
Elementary
Parochial Elementary
Building Permits
Year
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
Number
486
484
515
5O5
565
596
6O2
678
597
1,254
794
1,235
Est. Construction Cost
$ 5,198,200
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
12,547,885
Page 6-6
GLOSSARY
Accounting System. The total structure of records and procedures which record, classify, summarize, and report
information on the financial position and results of operations of a government or any of its funds, fund types,
balanced account groups, or organizational components.
Accrual Basis. A basis of accounting in which transactions are recognized at the time they are incurred, as opposed
to when cash is received or spent.
Ad Valorem Tax. A tax collected from all the real property within the City based upon the value of the property.
Ad Valorem Tax (Special Levy). A tax collected from all real property based upon the value of the property. This
category accounts for tax levies imposed on property for special purposes authorized by state statute, e.g. debt
service, Housing and Redevelopment Authority, contributions to the F~re Relief Association, etc.
Agency Fund. A fund consisting of resources received and held by the governmental unit as an agent for others.
Annual Budget. The budget authorized by resolution of the City Council for the fiscal year.
Appropriation. An authorization of the City Council to incur obligations and spend City funds. Appropriations are
usually made for fixed amounts and are typically granted for one year.
Appropriation of Fund Balance. Using the existing fund balance for current operations.
Assessed Valuation. The total value of all real and personal property in the city which was used as a basis for
levying taxes.
Asset. Resources owned or held by a government which have monetary value.
Attrition. A method of achieving a reduction in personnel by not refilling the positions vacated tl~ough resignation,
reassignment, transfer, retirement, or means other than layoffs.
Authorized Personnel. Employee positions, which are authorized in the adopted budget, to be filled during the
year.
Bond Proceeds. Funds received from the sale of any bond issue.
Budget. A council approved plan for receiving and expending public funds. An estimate of expenditures and the
proposed means of financing them.
Budgetary Basis. This refers to the basis of accounting used to estimate financing sources and uses in the budget.
This generally takes one of three forms: GAAP, cash, or modified accrual.
Budgetary Control. The control or management of a government or enterprise in accordance with an approved
budget for the purpose of keeping expenditures within the limitations of available appropriations and available
revenues.
Budget Calendar. The schedule of key dates which a government follows in the preparation and adoption of the
budget.
Budget Message. A general discussion of the proposed budget presented in writing as part of the budget document.
The budget message explains principal budget issues against the background of financial experience in recent years
and presents recommendations regarding the financial policy for the coming year.
Capital Improvements. Expenditures related to the acquisition, expansion or rehabilitation of an element of the
government's physical plant; sometimes referred to as infrastructure.
Page 6-7
Encumbrance. The commitment of appropriated funds to purchase an item or service. To encumber funds is to set
aside or commit funds for a specified future expenditure.
Enterprise Fund. A fund that accounts for operations that are financed and operated in a manner similar to private
business enterprises--where the intent of the governing body is that costs of providing goods or services to the
general public on a continuing basis be financed or recovered primarily through user charges.
Expenditures. The payment of cash on the transfer of property or services for the purposes of acquiring an asset,
service or settling a loss.
Expense. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other
charges.
Fees. A general term for any fixed charge levied by government associated with providing a service permitting an
activity, or imposing a fine or penalty. Major types of fees include business and non-business licenses, fines, and
user charges.
Fiscal Year. For budgeting purposes the City's fiscal year is the calendar year.
Fixed Assets. Assets of long-term character that are intended to continue to be held or used, such as land, buildings,
machinery, furniture and other equipment.
Full-Time Equivalent (FTE). The number of hours of work performed by a full-time employee in one year
(2,080), or portions thereof.
Fund. A separate accounting entity, with a set of self-balancing accounts for recording the collection of revenues
and the payment of expenditures to carry out a specific function.
Fund Balance. The excess of an entity's assets over its liabilities. The term fund balance is used in governmental
fund types. The term retained earnings is used in enterprise funds.
GAAP. Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and
recording encompassing the conventions, rules, and procedures that define accepted accounting principles.
General Fund. The largest fund in the City, the General Fund accounts for most of the City's financial resources.
General Fund revenues include: property taxes, licenses and permits, service charges, and other types of revenue.
This is the fund that accounts for the revenues and expenditures necessary to deliver basic operating services:
police, fire, finance, parks, public works, etc.
Goal. Specific items to be accomplished during the year.
Grant. A contribution of assets (usually cash) by one governmental unit or other organization to another.
Typically, these contributions are made to local governments from the state and federal governments.
Itomestead and Agriculture Credit Aid (I-IACA). An intergovernmental revenue from the State of Minnesota.
HACA replaces the old homestead credit program which provided tax relief to homestead properties. HACA is an
aid to local governments which pays for the increased tax relief provided to certain classes of property.
I-IRA. Housing and Redevelopment Authority. The HRA is a separate legal entity but is under the control of the
City and its Council. It was established to account for economic development and tax increment financing activities.
Infrastructure. The physical assets of a government (e.g. streets, water, sewer, public buildings and parks).
Interfund Transfers. The movement of monies between funds of the same governmental entity.
Intergovernmental Revenues. Money received from the State or Federal govermnent in the form of grants or
shared revenues for various activities.
Page 6-9
Investment. Securities perrmtted by law are purchased and held for the production of income in the form of
interest.
Levy. To impose taxes for the support of government activities.
Levy Limitation. The maximum amount permitted to be levied by a taxing jurisdiction as established by Minnesota
Statutes. The levy limitations were lifted effective with taxes payable in 1993.
Line Item Budget. A budget format that summarizes the object codes of expenditures for goods and services that
the City intends to purchase during the fiscal year.
Local Government Aid. Money given to the City from the State based on a formula that was originally designed to
provide tax relief and equalization among cities.
Mill. The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar
of taxes on each $1,000 of assessed property valuation.
Municipal State Aid Maintenance. Money received from the State of Mizmesota for the maintenance of certain
streets within the City which are designated "State Aid Streets".
Net Tax Capacity. The taxable value of all real and personal property in the city which is derived by multiplying
the market value by the applicable class rates.
Object of Expenditure. An expenditure classification, referring to the lowest and most detailed level of
classification, such as electricity, office supplies, asphalt, and furniture.
Objective. Something to be accomplished in specific, well-defined, and measurable terms and that is achievable
within a specific time frame.
Obligations. Amounts which a government may be legally required to meet out of its resources. They include not
only actual liabilities, but also encumbrances not yet paid.
Operating Revenue. Funds that the govemmem receives as income to pay for ongoing operations. It includes such
items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay
for day-to-day services.
Operating Expenses. The cost for personnel, materials and equipment required for a departmem to function.
Other Services and Charges. Include expenditures for services other than personal services. Examples of such
charges include professional services, communication, transportation, advertising, priming and binding, insurance,
utility services, repair and maintenance, rentals, and depreciation.
Personal Services. Include expenditures for salaries, wages, and related employee benefits provided for all persons
employed by the City. Employee benefits include employer contributions to a retirement system, insurance, sick
leave, severance pay, and similar benefits.
Prior-Year Encumbrances. Obligations from previous fiscal years in the form of purchase orders, contracts or
salary commitmems which are chargeable to an appropriation for which a part of the appropriation is reserved.
They cease to be encumbrances when the obligations are paid or otherwise terminated.
Property Tax Levy. The amount of dollars to be collected from the taxable property within a taxing district.
Proposed Budget. The recommended City Budget submitted by the City Manager to the City Council.
Page 6-10
Proprietary Funds. Funds that account for government operations that are financed and operated in a manner
similar to a private business.
Reserve. An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not
available for appropriation and subsequent spending.
Resolution. A special or temporary order of a legislative body; an order of a legislative body requiring less legal
formality than an ordinance or statute.
Resources. Total amounts available for appropriation including estimated revenues, fund transfers, and beginning
balances.
Retained Earnings. The accumulated earnings of an Enterprise Fund which have been retained in the fund.
Revenue. Funds that the government receives as income. It includes such items as tax payments, fees from specific
services, receipts from other governments, fines, forfeitures, grants, and interest income.
Special Revenue Fund. A fund used to account for the proceeds of specific revenue sources that are legally
restricted to expenditure for specified purposes.
Supplemental Appropriation. An additional appropriation made by the governing body after the budget year or
biennium has started.
Supplies. Include articles and commodities which are consumed or materially altered when used, such as office
supplies, operating supplies, repair and maintenance supplies, and small tools and minor equipment.
Tax Capacity. This measure replaced assessed valuation according to the 1988 tax law changes. Tax Capacity is
derived by using the new tax capacity percentages established by the Legislature.
Tax Capacity Rate. This replaced the term "Mill Rate" and was adopted by the Legislature in 1988. This rate will
be expressed as a percentage.
Transfers In/Out. Amounts transferred from one fund to another to assist in financing the services for the recipient
fund.
Truth in Taxation. A program adopted by the State Legislature which requires local governments to provide notice
of their proposed budgets and levies. They are then required to hold public hearings to inform the citizens and give
them the opportunity to provide input on spending and taxing levels.
Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is
essentially the amount of money still available for future purposes.
Unreserved Fund Balance. The portion of a fund's balance that is not restricted for a specific purpose and is
available for general appropriation.
Page 6-11