HomeMy WebLinkAbout2001 Adopted Budget ADOPTED ANNUAL BUDGET
FOR THE
FISCAL YEAR BEGINNING JANUARY 1, 2001
2001 ADOPTED BUDGET
CITY OF COLUMBIA HEIGHTS
2001 BUDGET
TABLE OF CONTENTS
SECTION I - INTRODUCTION
Introduction .................................................................................................................. 1-1
Principal City Officials ................................................................................................... 1-3
Geographical Location ................................................................................................. 1-4
City Manager's Budget Message .................................................................................. 1-5
SECTION II - BUDGET SUMMARY
Changes in Tax Levy .................................................................................................... 2-1
Tax Levies Payable 1998-2001 .................................................................................... 2-2
City Portion of Property Taxes ...................................................................................... 2-3
All Budgetary Funds-Revenues .................................................................................... 2-4
All Budgetary Funds-Expenses .................................................................................... 2-5
Summary of Personnel by Department, 1999-2001 ...................................................... 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
Ad mi n istration ............................................................................................................ 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
Economic Development Authority (204-46314) ............................................... 3-20
Parkview Villa South (213-46340) ................................................................... 3-21
4607 Tyler Street NE (235-46360) .................................................................. 3-22
Temporary Housing (235-46385) .................................................................... 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
Information Systems (720-49980) ................................................................... 3-32
Information Systems Imaging (720-49981) ..................................................... 3-33
Information Systems Internet (720-49982) ...................................................... 3-34
Fire Department .... ~ ................................................................................................... 3-35
Fire (101-42200) ............................................................................................. 3-38
Civil Defense (101-42500) .............................................................................. 3-39
General Government ................................................................................................ 3-40
General Government Buildings (101-41940) ................................................... 3-43
Recognition/Special Events (101-45050) ........................................................ 3-44
Contingencies (101-49200) ............................................................................ 3-45
Transfers (101-49300) .................................................................................... 3-46
Cable Television (225-49844) ......................................................................... 3-47
Refuse Disposal (603-49510) ......................................................................... 3-48
Refuse Collection (603-49520) ....................................................................... 3-49
Recycling (603-49530) .................................................................................... 3-50
Hazardous Waste (603-49540) ....................................................................... 3-51
Library ....................................................................................................................... 3-52
Library (240-45500) ........................................................................................ 3-55
Municipal Liquor Stores ........................................................................................... 3-56
Top Valu I (609-49791) ................................................................................... 3-59
Top Valu II (609-49792) .................................................................................. 3-60
Heights Liquor (609-49793) ............................................................................ 3-61
Non-Operating (609-49794) ............................................................................ 3-62
Capital Equipment Replacement- Liquor (436) .............................................. 3-63
Police Department .................................................................................................... 3-64
Police (101-42100) ......................................................................................... 3-67
Animal Control (101-42700) ............................................................................ 3-69
DARE
Projects (270-42160) ........................................................................... 3-70
Junior High Projects (270-42161) ........................................................ 3-71
Police Capital Equipment (431-42100) ............................................................ 3-72
Public Works ........................................................................................................... 3-73
Public Works Personnel (101-43000) .............................................................. 3-77
Engineering (101-43100) ................................................................................ 3-78
Streets
Streets (101-43121 ) ............................................................................ 3-79
Street Lighting (101-43160) ................................................................. 3-80
Traffic Signs & Signals (101-43170) .................................................... 3-81
Sanitation
Weed Control (101-43260) .................................................................. 3-82
Tree Trimming (101-46102) ................................................................. 3-83
Dutch Elm Sanitation (101-46103) ....................................................... 3-84
Dutch Elm Replanting (101-46104) ..................................................... 3-85
Parks (101-45200) .............................................................................. 3-86
Engineering Capital Equipment (431-43100) ....................................... 3-87
Parks Capital Equipment (431-45200) ................................................. 3-88
Tree Trimming Capital Equipment (431-46102) ................................... 3-89
Streets Capital Equipment (431-43121) ............................................... 3-90
State Aid Maintenance (212-43190) .................................................... 3-91
Water Utility
Source of Supply (601-49400) ............................................................. 3-92
Distribution (601-49430) ...................................................................... 3-93
Water Capital Equipment (433-49449) ................................................ 3-94
Sewer Utility
Collections (602-49450) ...................................................................... 3-95
Disposal (602-49480) .......................................................................... 3-96
Storm Water Utility (604-49650) .......................................................... 3-97
Sewer Capital Equipment (432-49499) ................................................ 3-98
Central Garage (701-49950) ........................................................................... 3-99
Garage Capital Equipment (434-49950) ....................................................... 3-100
Capital Improvements
State Aid Construction (402) ............................................................. 3-101
Parks Capital Improvement (412-45200) ........................................... 3-102
Infrastructure (430-46323) ................................................................ 3-103
Water (651) ....................................................................................... 3-104
Sewer Construction (652) .................................................................. 3-105
Recreation ............................................................................................................... 3-106
Administration (101-45000) .......................................................................... 3-109
Youth Athletics (101-45001) .......................................................................... 3-110
Adult Athletics (101-45003) ........................................................................... 3-111
CHASE (101-45004) ..................................................................................... 3-112
Traveling Athletics (101-45005) .................................................................... 3-113
Back to the Parks (101-45006) ..................................................................... 3-114
Trips & Outings (101.45030) ......................................................................... 3-115
Senior Citizens (101-45040) ......................................................................... 3-116
Murzyn Hall (101.45129) .............................................................................. 3-117
FINANCIAL RESOURCES FOR OPERATING BUDGET ..................................................... 3-118
SECTION IV- DEBT SERVICE BUDGET
Bonds (376-388) .......................................................................................................... 4-1
SECTION V - SUPPLEMENTARY INFORMATION
Summary of Personnel, 1999-2001 .............................................................................. 5-1
City Manager/Council Adjustments to 2001 Budget ...................................................... 5-5
Community Profile ........................................................................................................ 5-6
Glossary of Terms ........................................................................................................ 5-7
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 GFOA 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 29thand
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
Personal Services: Accounts for all costs for employees of the City, including salaries, over-time, PERA
and FICA contributions, workers' comp, hospitalization, and other benefits.
Supplies: Includes all consumable items such as office, computer, janitorial, and program supplies. Also
included are minor office equipment, uniforms, protective clothing, library materials, vehicle parts, gas, oil
and lubricants, and cost of goods purchased for resale, including the Metropolitan Council sewer charges,
water purchased from Minneapolis, and refuse/recycling charges for disposal.
Other Services & Charges: This is the catch-all for all items not included in Personal Services, Supplies,
and Capital Outlay. It covers such services as liability insurance, utility services, repair and maintenance
costs, educational, training and conference costs, telephone, postage, out of town and local travel
expense, advertising, and all contracted services such as legal fees, auditing fees, and other expert and
professional contracts.
Capital Out/ay: Covers all equipment, furniture, and major improvements to buildings. Most individual
items or expenses need to exceed $1,000 each to fall under this classification. Generally speaking, if the
cost is less than $1,000 per item, it would fall under the Supplies classification.
Contingencies & Transfers: Covers contingencies, which is a budget item covering unknown or
unexpected expenses in addition to transfers, which are amounts of money that are budgeted in one fund
to be transferred to another fund to cover expenditures.
Page 1-2
CITY OF COLUMBIA HEIGHTS, MINNESOTA
PRINCIPAL CITY OFFICIALS
DECEMBER 2000
CITY COUNCIL
GARY L. PETERSON, MAYOR
Term expires 12/31/02
DONALD G. JOLLY, COUNCIL MEMBER
Term expires 12/31/00
MARLAINE SZUREK, COUNCIL MEMBER
Term expires 1/6/03
JULIENNE WYCKOFF, COUNCIL MEMBER
Term expires 1/6/03
JOHN HUNTER, COUNCIL MEMBER
Term expires 12/31/00
Employee
Walter Fehst
M. Rebecca Loader
William Elrite
Linda Magee
Charles Thompson
Thomas Johnson
Kenneth Anderson
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
March 25, 1996
August 4, 1997
December 1, 1997
Page 1-3
CITY OF COLUMBIA HEIGHTS
GEOGRAPHICAL LOCATION
i ANOKA .
RAMSEY
HENNEPIN
I COL
--I
SCOTT
Page 1-4
DAKOTA
CITY OF COLUMBIA HEIGHTS
2001 BUDGET MESSAGE
This budget message accompanies the 2001 budget document distributed to the City Council
and available to the public.
Overview
Budget Highlights
Expenditures: As reflected in the budget, departmental budgets for tax-supported funds went
up by less than 1%. This was primarily due to holding the line on all increases. The following
chart shows the major expenditure increases:
Increase/Decrease
2000 Budget 2001 Budget from 2000
Fire 769,507 805,299 35,792
Parks 638,648 655,869 17,221
Weed Control 8,981 24,237 15,256
Finance 549,621 563,138 13,517
Streets 638,438 643,549 5,111
Recognition/Special Events 47,528 52,220 4,692
General Government Building 125,900 130,000 4,100
Tree Trimming 42,940 46,948 4,008
Street Lighting 121,875 125,489 3,614
City Manager 388,852 391,945 3,093
Traffic Signs & Signals 67,375 70,452 3,077
Murzyn Hall 243,692 246,166 2,474
The other two major sources of state revenue to the City of Columbia Heights are Homestead
and Agricultural Credit Aid (HACA) and Local Government Aid (LGA). The following chart
shows the increases in these state aids for 2001 compared to 2000.
2000 Budget 2001 Budget
HACA 1,004,122 1,004,368
LGA 2,325,029 2,385,618
Total 3,329,151 3,389,986
Increase from Prior Year 75,600 60,835
In addition to state aid, the next major source of revenue for the qovernmental funds is
property taxes. In this area, the state legislature has made several changes since 1997.
These changes involved a new class rate structure, which significantly shifted the property
Page 1-5
[
tax burden from commercial industrial property to residential property. In addition to this, the
state legislature imposed property tax levy limits on the City for the years 1998 through 2000.
With these property tax levy limits, the City was severely restricted as to the revenue it could
generate to cover essential expenses.
The following chart shows the breakdown of the City's levy for the years 1999 and 2000, and
the proposed levy for 2001. As the chart 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 are accumulated in the City's general fund balance. At the present time, all
excess reserves have been utilized and it is essential that the City realize a significant
property tax increase to fund the 2001 budget. The total of the property tax increases for the
last three years is also reflected in the following chart and shows an average three-year
property tax increase of 4.4%.
PROPOSED PROPERTY TAXES, 1999 - 2001
Total
1999 2000 2001 Three-Year
Levy
Library 467,518 500,244 547,767 '
EDA 111,048 119,296 119,295
General Fund 2,660,059 2,67'6,416 2,958,490 ......
m0talLevy '' 3,238,625 3,295,956 3,625,5,~2 9173~,0:15
Area Wide (Fiscal Disparities) 898,985 ' 922,696 '930,332 '
Local Levy 2,343,540 2,373,'260 2,695,220
Levy Increase from PriOr Year 37,191 57,331 329,~96" 424,118
'PerCent of Increase ............ 1.2%' 1.8"/. 10:0% 4.4%
The next major factor in the property tax formula was the state legislature's restructuring of
class rate percentages for real property taxes payable in 1998, 1999 and 2000. Although the
changes were made to the class rate structure in these years, they will affect property taxes
paid in 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 2000. However, there is
a more significant reduction for commercial industrial property and residential non-
homesteaded property. The net result is that a significant amount of the tax revenue
previously paid by commercial industrial properties and residential non-homesteaded
properties is now picked up by homesteaded residential properties.
Page 1-6
CLASS RATE PERCENTAGES BY REAL PROPERTY TYPE
TAXES PAYABLE 1997, 1998, 1999, 2000 AND 2001
Payable 1997 Payable 1998 Payable 1999 Payable
Real Property Class Rate Class Rate Class Rate 2000 and 200t
Description Class Rate
Residential homestead
First $72,000 1.00%
Over $72,000 2.00%
First $75,000 1.00% 1.00%
Over $75,000 1.85% 1.70%
First $76,000 1.00%
Over $76,000 1.65%
Commercial-Industrial
and public utility
First $100,000 3.00%
Over $100,000 4.60%
First $150,000 2.70% 2.45% 2.40%
Over $150,000 4.00% 3.50% 3.40%
Residential non-
homestead, 1 unit
First $72,000 2.30%
Over $72,000 2.30%
First $75,000 1.90% 1.25%
Over $75,000 2.10% 1.70%
First $76,000 1.20%
Over $76,000 1.65%
Residential non- 2.30% 2.10% 1.70% 1.65%
homestead, 2-3 units
Residential non- 3.40% 2.90% 2.50% 2.40%
homestead
4 or more units
Economic Environment
As indicated in the Moody's Municipal Credit Report for the City of Columbia Heights, our
finances remain satisfactory with reasonable General Fund reserves. As a result, the City has
maintained an A1 bond rating. Our revenue structure is somewhat vulnerable to economic
pressure since approximately 42% of our General Fund revenue base comes from state,
homestead, and local governmental aid, and 36% of our General Fund revenue base is from
local property taxes. As these aids and the City's property tax revenue are received in the last
six months of the year, the City has been maintaining a cash flow fund balance equal to 40% of
the General Fund operating budget. Subsequently, although it may appear that we have a
significant fund balance reserve, it is actually dedicated to cash flow purposes.
-- 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 the state imposed levy limits for 1998 through 2000, the City was restricted
from implementing minimal property tax increases. As a result of this legislative restriction, the
City was forced to implement a higher property tax levy for the 2001 budget. However, even
with the larger increase for the 2001 budget, the average three-year increase in property taxes
was only 4.4%. 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 property 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 of Columbia Heights will receive over $930,000
in 2001 from tax on commercial property in other communities.
Page 1-8
Significant Highlights on Expenditures by
Functional Area
Administration
The Administration function includes Mayor, City Council, City
Manager, assessing, and legal. The total proposed 2001
budget is $949,959, which is an increase of $5,163 over the
2000 adopted budget of $944,796. The largest concentration of
this increase is in personal services, which is up $4,173 due to
wage increases and movement of employees through the pay
plan. It should be noted that this amount does not include
wage increases for the year 2001 as union contracts have not
been settled. Another item of significance is $21,500 in the
Mayor/Council budget for contingencies. It is estimated that
approximately $10,000 of this amount will be used if the council
decides to begin publishing council minutes or regular media
updates in a local newspaper. The remaining amount is for
general contingencies and unknowns that may come up during
the year. Another item in this functional area is the continued
increase of legal expenses. Staff is recommending that the
legal budget be reviewed during 2001 with consideration being
ADM INIST RAT ION
EXPENDITURE SUM MARY
1998 1999 2000 2001
ers onal Services C3 Supplies
m Ocher Services ~Charg es ICapital Cutlay
E~Contin~enc es ~zTransfers
given to hiring in-house legal staff, contracting separately for civil process and prosecution, and
soliciting requests for proposals for the provision of other legal services.
Community Development
This functional area covers all services previously provided by
the Housing & Redevelopment Authority in addition to expanded
areas of economic development and building inspection
services. The specific departments covered are building I'~
inspections, administration, Community Development Block 2,o0o,oo0~
Grant, Parkview Villa, Economic Development Authority,
/
Housing Redevelopment Authority, multi-use redevelopment, ~.,0o,oo0~
and some miscellaneous housing programs. This functional area 1.o0o,oo0
/
of the City was created in 1996 with the establishment of the ~
EDA and the transfer of previous HRA staff to the EDA as a City"°°,°°°1'
department. In recent years this budget has seen several o~ ..
changes and modifications with the increases and decreases to 199.
the Community Development Block Grant and Home programs,
along with significant changes in the Section 8 Housing program.
During the year 2000 the Section 8 program was transferred
back to Metro HRA, freeing the City of any and all
responsibilities for the administration of that program. In addition
to this, the MHFA loan program was contracted to an outside agency to manage.
COMMUNITY DEVELOPMENT
EXPENDITURE SUMMARY
1999 2000 2001
· Personal Services ~3 Supplies
MOther Services and Charges ·Capital Outlay
· Contingencies & Transfem
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
increase for 2001 is $20,577. This increase does not include
cost of living pay increases, as union contracts were not settled
at the time the budget was developed. The most significant
items of note within this budget are within the IS Department.
During the year 2000, several significant advancements were
made in the City's networking system which included the
upgrading of file servers and computers to provide employees
with faster, more reliable access to information. Additionally,
2000 saw the implementation of the GroupWise program which
provides efficient e-mail and calendar services to all computer
users. The e-mail system under GroupWise is linked to the
Internet to allow for sending and retrieving e-mail over the
Internet. Possibly the most significant item was the
FINANCE
EXPENDITURE SUMMARY
1,200,000-
1,000,000.
800,000
600,000-
400,000
200,000.
0.
1998 1999 2000 2001
fB Personal Services D Supplies
mOther Services and Charges mCapital Outlay
m~Contingencies & Transfers
coordination between the IS Department and the Special Projects Coordinator to establish a city
Web site. The Web site presently allows for basic City information but the plan is to significantly
expand the Web site in 2001 to give Internet users greater access to city information. The most
significant budget reduction item for 2001 is in the Election Department. Since the City has
gone to even year elections, there is not an election budget for 2001. This results in a savings
of approximately $37,000. With the change to even year elections, this is the amount the City
saves on a bi-annual basis.
Fire
This functional area is comprised of the Fire and Civil Defense
departments. Overall total expenditures increased by $31,555.
The most significant item in the Fire Department budget for 2001
is the purchase of an SUV to replace old engine number 6. This
will be used by the firefighters for daytime inspections, medical
calls, and transportation to and from emergency scenes. This
will significantly lower maintenance costs and reduce wear on
the City's ambulance. It will also extend the life of the
ambulance from 5 to 8 years. The replacement life of an SUV
should be 10 years. The other major cost item is the purchase
of a new, large capacity washing machine for turnout gear
purposes. The current washer will not wash a complete set of
turnout gear and is in need of significant repair. The Fire
Department takes the turnout gear to Fridley Fire to wash. This .,,.o.,,s,,~,, OSupplie,
practice is basically unacceptable as it consumes a significant ,O~herServlc,$ =Char, e, BCal)italCutlay
a Contingencies reTrain fers
amount of time and gear frequently is not washed as regularly as
needed. In the 2000 budget the Fire Department was allocated
$10,000 to update the current self-contained breathing apparatuses (SCBA). After careful
consideration, the Fire Chief decided that spending $10,000 to update five-year old equipment
would not be in the best interest of the department. It is his recommendation to allocate the
funds to the 2005 budget, at which time the SCBA's will be replaced with new ones.
FIRE
EXPENDITURE SUMMARY
7oo,ooo
500,000
*°°,°°°-Fi
200,000
1998 1999 2000 2001
-- Page 1-10
General Government
This functional area as a grouping was created new for the 1998
budget process. It is a collection of all the departmental areas
that are not specifically assigned to one division head. This
functional area includes the following departments: general
government buildings, recognition/special events, contingencies
and transfers, cable television, refuse, funds, and hazardous
waste. The most significant reduction in this functional area for
2001 is in the General Fund Transfers budget. The 2000 budget
included several one-time transfers, the most significant of which
was $181,378 to the Community Development Department to
cover their over-expending deficits for 1998, 1999 and 2000. It
also included a $256,800 transfer to the Park Capital
Improvement fund. This fund provides funding for improvements
in the city park system. The last one-time item in the 2000
IBOther Se~ces & Charges ~Capital OutJay
budget was $150,000 transferred to the General Government ~3Contingenc~es&Transfers
Buildings budget for the new telephone system. With the
elimination of these one-time transfers, the transfers for 2001
amount to $400,000, with the largest single transfer being $250,000 to fund the Community
Development Department.
GENERAL
GOVERNMENT
EXPENDITURE SUMMARY
3'500'000d
3,00o,oo0
2,500,oo0
2,0o0,oooF
· ,, oo.oooi-
I-1 1-1 1-1 I--1
U IJ U LI
OI , r,,i rJ~", '
1998 1999 2000 2001
Library
The City's library is located at 820 40th Avenue. The library's
main goal is to provide free access to informational and
recreational materials for the patrons in a pleasant environment
conducive to the acquisition of knowledge. A variety of library-
related programs (e.g. storytimes, reading clubs, filmtimes, 6oo,oo
homebound delivery, etc.) are offered for patrons of all ages 5o0,00
from preschool through senior citizen. As a city-supported 4oo,oo
library, Columbia Heights participates in the MELSA regional 3oo,0o
system through a contract with the Anoka County library system,2oo,oo
State-wide Borrowers Compact, and METRONET. This enables 40o,oo
Columbia Heights patrons to gain access to special services and
scholarly materials available to other participating libraries. For
2001, the library budget is up $31,554. The major areas of
increase in the budget are personal services, $3,919; other
services and charges, $7,865; capital outlay, $7,400; and .o~,-,e~c~,C~r~, .c,~,o~
contingencies and transfers in the amount of $11,865. Included
in that amount is a provision for pay increases in 2001, as union
contracts had not been settled at the time the budget was completed. The primary funding for
the library is through property taxes, which are $547,767 or an increase of $47,523 over the
2000 budget. Other major revenue items in the budget are charges for services, $6,575; fines
and forfeits, $15,000; and interest on investment earnings of $2,500. For 2001 the total
proposed revenue for the library is $571,842.
LIBRARY
EXPENDITURE SUMMARY
1998 1999 2000 2001
Page 1-11
Liquor
The liquor function is comprised of three liquor stores,
Top Valu I, Top Valu II, and Heights Liquor, along with a capital LIQUOR
equipment replacement fund for each of the three stores. Top EXPENDITURE SUMMARY
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 Yalu 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. With the opening of the new
Cub store at Apache Plaza, we have seen a significant
increase in business and profitability. Heights Liquor is the third
store and is loCated at 5225 University Avenue. This store was[,PersonalServices OSupplies
opened in 1964 and has remained a small, traditional liquor
L,~ Contingencies & T~nsfers
store. It does not operate on a high volume discount basis.
Markups are higher 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 a small,
1'200'000 ~~~~ii
1,000,000 f~
400,000
1~8 1~9 2~0 2001
traditional liquor store, Heights Liquor is the City's most profitable store. As this store was built
in 1964, it no longer meets the needs of the City's liquor operation. It is far too small to service
the customer base that frequents the store. In addition to this, due to being adjacent to a
residential neighborhood, we have received several concerns regarding the high traffic pattern.
It is staff's recommendation that a new store be constructed in this area that will accommodate
the high-volume business we are experiencing and better facilitate the needs and concerns of
the residents.
Pofice
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. For 2001 the total projected
personnel costs in the Police Department budget are
$2,119,703. This is after the City Manager reduced the
department staffing by one community service officer.
POLICE
EXPENDITURE SUMMARY
1998 1999 20O0 2001
J Personal Services 0 Sul~ltes
Services and Charges ICacltal Outtay
[OConfingencies & Tmn~fe~
However, the City Council chose to add the community service officer back to the budget. Other
areas of significant budget increases in the proposed 2001 budget are supplies, which
increased by $14,050, and other services and charges which increased by $13,123. Total
_ Page 1-12
capital outlay is down by $41,750, which does result in a total Police Department budget
decrease of $44,060. Some of the significant areas of change in the budget are that general
personnel services shows a slight decrease due to the number of officers who retired or
resigned in the past year. The personnel budget does show an increase of $1,320 due to
adding one additional corporal position. The reason for this was to help provide the department
around the clock supervision. With the number of young, inexperienced officers in the field, it is
critical that we have this supervision available as much of the time as possible. This change is
not the addition of a new position but merely upgrading a current officer to the level of corporal.
Also included is $2,450 to cover the cost of sending the support services supervisor to the
annual Visions software conference which will help to keep the department up to date on the
new Records Management system. Repair and Maintenance Service costs went up $3,000
which reflects the cost of the new T1 telephone line that is used to connect the department to
the State of Minnesota and also one-half year maintenance on our shared digital fingerprinting
equipment purchased with the Fridley and Spring Lake Park Police Departments. The final
significant item is $4,000 budgeted for building improvements, which include new carpet and tile
for the Police Department.
Pubfic Works
This functional area is comprised of several departments
crossing several funds. One of the significant advantages of
the f~unctional 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, sewer utility, garage, and capital
equipment replacement funds for the Public Works operation.
The total Public Works budget for 2001 is $7,247,426
compared to a 2000 budget of $7,670,063. The major area
of decrease was in capital outlay. Items of significant interest
in the 2001 Public Works Department are detailed as follows.
The first item is in relationship to state aid construction. In
1999 the City was asked by the Office of State Aid to provide
a detailed five-year program explaining how Columbia
Heights plans to spend down its excess Minnesota state aid
fund balance. Consistent with that request, a five-year plan
was developed. The year 2001 state aid construction budget
PUBLIC WORKS
EXPENDITURE SUMMARY
1998 1999 2000 2001
BPersonal Services D Sul~Dlies
BOther Services and Char~es BCaDItal Outlay
L~Cont n~enc es ~Transfers
follows that plan and primarily is represented by Central Avenue reconstruction, retaining wall
construction, and seal coating of state aid streets west of Central Avenue. In the infrastructure
fund the rehabilitation of city streets east of Central Avenue, which is covered by zone 5, is
planned for construction in 2001. Now that MnDOT has certified that our state aid system is
complete, state aid money will be available to assist with the reconstruction of non-state aid
streets. The central garage is another major aspect of the Public Works budget. This fund
currently provides for the maintenance of approximately 300 pieces of equipment in addition to
housing engineering and public works staff. With the 2001 budget, a plan is being implemented
to set aside funds to begin overdue maintenance and renovation of the building. It is the intent
to set aside money for two to three years to start these improvements with the possibility of
bonding for the total project to be completed in approximately three years.
Page 1-13
Recreation
Recreation is comprised of several departments including
administration, youth athletics, youth enrichment, adult athletics,
traveling athletics, Back to the Parks program, trips and outings,
senior citizens, and Murzyn Hall management. One item of
significant note in Recreation is that the Senior Citizen program
has grown tremendously. Because of this growth, the budget
has increased for funding of the Senior Exercise program and
supplies to accommodate the growing number of participants.
The Youth Athletics budget is relatively the same as it was in
2000. The main reason this budget has not increased is due to
the contributions of the Columbia Heights Athletic Boosters. The
majority of equipment purchased for this program is paid for with
the money the boosters donate. The Adult Athletics program
has had an increase in staffing with the anticipation of expanding
the programs we offer. Some of the programs we are
considering expanding are adult sand volleyball, indoor
volleyball, and broomball. The Youth Enrichment budget has
increased by $1,340. This increase is due primarily to summer
RECREATION
EXPENDITURE SUMMARY
1998 1999 2000 2001
m Person~ Sen'ices I"t Supplies
IBOther Secvices and Charges ICap~tal OutJay
~1 Contingencies & Transfers
staff annual wage increases. Youth Enrichment Special Events programs have been well
attended and are a large part of this budget. The Puppet Wagon, which has been a huge
success, is funded under this program. The Traveling Athletics budget has a decrease of
$1,131 for 2001. The major areas of change are in memberships and expert and professional
services. Due to the fact that we have fewer participants in traveling athletics we are registering
fewer teams. This accounts for a budget decrease of $2,500. At the same time, expert and
professional services has increased by $1,100 due to the fact that we are now having a
Professional Officials Association provide officials for all of our traveling games. The Murzyn
Hall budget for 2001 has increased by $29,474. Personnel services has been increased due to
step increases for our part-time custodial staff. Building improvements has $2,000 budgeted for
the installation of magnetic door holders. Other significant items are the anticipated purchase of
a stove in the kitchen for $3,300 and new scheduling software for $2,500.
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. Property taxes have
seen a significant increase due to state-imposed levy limits for the past three years. However,
looking at the overall average of property tax increases for the past three years, the percentage
is relatively Iow at 4.4%. The budget does give high priority to public safety efforts for the
continuation of a high-staffing level in the Police Department. Even with tight budgets, the City
has put forth every effort to continue to fund the one community service officer and the three
additional police officer positions that were established under federal grants, and to fund the 26th
officer position that was an add-on above the number of officers provided by federal grants. The
cost to the City to maintain these positions in salaries and benefits is over $256,000, when you
include uniform and vehicle expenses for these positions the total is basically equivalent to the
City levy increase. In essence, if the City chose not to maintain these positions, there would not
be a need for a levy increase. Included with this budget document are summary schedules for
revenues and expenditures, personnel, and the detailed capital budget requests. These are
Page 1-14
intended to provide an overview of the total City budget. Each functional section and department
within the budget includes a narrative of the departments' major goals and objectives.
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, Gary Braaten, 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
1998 - 2001
2 500 000 --
2 000 000 --
1,500,000 --
Ii! ii
1,000,000 --
~ ~ ii!
500,000 -- ~
1998 1999 2000 2001
l~ GENERAL FUND 2,659,28912,660,059 2,676,416 2,958,490
I~ILIBRARY FUND 443,145 467,518 500,244 547,767
~! EDA FUND 99,000111,048 119,296 119,295
Page 2-1
City of Columbia Heights
TAX LEVIES PAYABLE 1998-2001
General Fund
Library
EDA
Total Levy
1998 1999 2000
Actual Actual Adopted
2,634,712 2,653,446
443,145 467,518
98,312 109,528
2001 Amount
Proposed of Change
2,676,416 2,958,490 282,074
500,244 547,767 47,523
119,296 119,295 (1)
3,176,169 3,230,492 3,295,956 3,625,552 329,596
The following is a projection of 2001 taxes on an $89,800 home:
MARKET VALUE (PAYABLE 2000)
MARKET VALUE (PAYABLE 20011
Tax Capacity Value 2000
Tax Capacity Value 2001
2000 Taxes
2001 Proposed Taxes
Amountoflncrease
82,800
89,800
872
988
Cou~
245
261
16
· SchOolt Other681 Total
381 611 121
Page 2-2
WHERE YOUR PROPERTY TAXES GO
Payable 2001
Miscellaneous
5.2%
School
50.5%
Co.unty
Page 2-3
ALL BUDGETARY FUNDS
Revenues for 1998 - 2001
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
Page 2-4
ALL BUDGETARY FUNDS
Expenditures for 1998 - 2001
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
Page 2-5
City of Columbia Heights
Summary of Personnel By Department
Budgeted Full-Time Permanent Employess
Department
Adopted Adopted Adopted
1999 2000 2001
Administration
Community Development
Finance
Fire
IS
Library
Liquor
Police
Public Works
Recreation
6
6
9
9
2
5
7
35
3O
6
6
7
9
9
2
5
8
33
31
6
6
7
9
9
2
5
8
34
31
6
Total
115
116
117
Page 2-6
CITY OF COLUMBIA HEIGHTS
SUMMARY OF PERSONNEL BY DEPARTMENT
BUDGETED FULL-TIME PERMANENT EMPLOYEES
40
30
2O
II1999Actual 12000Adopted Et2001 AdoptedI ~ E
10
0
Page 2-7
RESOLUTION 2000-95
RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS, MINNESOTA
ADOPTING A BUDGET FOR THE YEAR 2001, AND SETTING THE TOTAL
CITY LEVY COLLECTABLE FOR THE YEAR 2001 AND APPROVE THE HRA LEVY OF $94,752
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 2001 is hereby approved and adopted with
appropriations for each of the funds listed below.
General Fund
Community Development Fund
Economic Development Fund
Anoka County CDBG
Parkview Villa North
Parkview Villa South
Rental Housing
HRA Administration
State Aid
Cable Television
Library
DARE Project
Capital Improvement
Capital Equipment Replacement Funds
Central Garage Fund
Liquor
Water Utility Fund
Sewer Utility Fund
Refuse Fund
Storm Sewer Fund
Data Processing
Water Fund Debt Service
Sewer Fund Debt Service
Storm Sewer Fund Debt Service
Debt Service Fund
Total Expense Including Interfund Transfers
,Expense
8,022,331
307,762
119,045
249,011
349,552
161,445
16,250
106,752
89,048
192,399
597,234
8,825
1,958,305
451,705
507,070
1,286,219
1,433,109
1,247,535
1,491,610
323,185
274,732
96,910
3,677
84,914
2,129,220
21,507,845
Section B. The estimated 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 2001:
General Fund
Community Development Fund
Economic Development Fund
Anoka County CDBG
Parkview Villa North
Parkview Villa South
Rental Housing
HRA Administration
State Aid
Cable Television
Library
DARE Project
Capital Improvement
Revenue
8,022,331
307,762
119,045
249,0i 1
349,552
161,445
16,250
106,752
89,048
192,399
597,234
8,825
1,958,305
Page 2-8
RESOLUTION 2000-95
RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS, MINNESOTA
ADOPTING A BUDGET FOR THE YEAR 2001, AND SETTING THE TOTAL
CITY LEVY COLLECTABLE FOR THE YEAR 2001 AND APPROVE THE HRA LEVY OF $94,752
Capital Equipment Replacement Funds
Central Garage Fund
Liquor
Water Utility Fund
Sewer Utility Fund
Refuse Fund
Storm Sewer Fund
Water Fund Debt Service
Sewer Fund Debt Service
Storm Sewer Fund Debt Service
Data Processing
Debt Service Fund
Total Revenue Including Interfund Transfers.
451,7O5
507,070
1,286,219
1,433,109
1,247,535
1,491,610
323,185
274,732
96,910
3,677
84,914
2,129,220
21,507,845
Section C. The following sums of money are levied for the current year, collectable in 2001, upon the taxable
property in said City of Columbia Heights, for the following purposes:
Estimated Area-Wide
Estimated General and Library Fund Levy
Estimated EDA Fund Levy
TOtal Proposed Levy
930,000
2,576,257
119,295
3,625,552
Section D. The City Council of the City of Columbia Heights hereby approves the Housing and Redevelopment
Authority Tax Levy for the fiscal year 2001 in the amount of $94,752.
BE IT FURTHER RESOLVED BY THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS,
MINNESOTA: That the budget hearing was held on December 4th at 7:00 P.M. in the City Council Chambers.
The City Clerk is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Anoka
County, Minnesota.
Approved this 11th day of December 2000
Offered By:
Seconded By:
Roll Call:
Patricia Muscovitz, Deputy City Clerk
Gary L. Paterson, Mayor
2001 ALL BUDGETARY FUNDS
EXPENDITURES BY FUNCTIONAL AREA
Recreation
3.0%
Community
Development
6.7%
Administration Finance
4.5% 5.1%
Debt Service ~ ~
10.8% General
~ 3.9% Government11%
. Library
..... ~ 2.8%
.'~'~ ~,~ 6.2%
Public Works Police
34.9% 12.1%
Page 3-1
2001 REVENUES BY SOURC
Transfers In & Non-
Rev8.6% Receipts
Net Profit-Liquor
7.7%
Allocations
0.3%
Debt Service Funds
12.6%
Taxes
19'5%1
Licenses & Permits
1.4%
Intergovernmental
21.2%
Sales & Related
Charges
21.0%
Miscellaneous
5.0%
Charges For
Services
2.1%
Fines & Forfeits
0.7%
Page 3-2
SOURCES OF GENERAL FUND,
LIBRARY FUND AND EDA
REVENUE
2001 BUDGET
Other
6.8%
Transfers
8.1%
Services
8.3%
govelrntnemr~ntal__~
75.6%
Page 3-3
2001 GENERAL FUND AND
LIBRARY FUND EXPENDITURES
Expenditures By Classification
Capital Outlay
1.0%
Other Services
and Charges
19.9%
Contingencies
and Transfers
5.6%
~Supplies
6.6%
Personal
Services
66.9%
Page 3-4
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
Council Secretary/
Deputy City Clerk
Secretary
Fire
I
IAdmin.
Clerk
Typist
Assistant to the
City Manager
I
Special
Projects
Coordinator
I
Assessing
Accounting
Clerk II
Public Works
I
Recreation
Page 3-6
I
Finance
I
lDCommunity
evelopment
ADMINISTRATION
EXPENDITURE SUMMARY
1,000,000~__/~
900,000
800,
7O0
600,000
500,000
400,000
300,000
200,000
100
O,
1998 1999 2000 2001
Personal Services
Other Services & Charges
Contingencies & Transfers
Supplies
Capital Outlay
Page 3-7
City of Columbia Heights, Minnesota
Budget 2001
31010
31014
33401
33402
334O5
34107
36210
39207
39210
39212
39214
39215
39216
39217
39218
I
Revenue
Current Ad Valorem
Area-Wide Taxes
Local Government Aid
Homestead
PERA Increase Aid
Special Assessment Searches
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
Increase (decrease) to Fd Bal
Total Revenue
Administration Revenue
Mayor-Council City Mana~ler
101 101
Legal
Assessing Services
101 101
63,373 69,712 44,756 66,711
29,070 31,978 20,530 30,601
74,543 81,999 52,645 78,469
31,383 34,523 22,164 33,036
653 717 461 687
700
6,249 6,873 4,413 6,578
4,772
1,194
54,333
2,984
2,984
2,984
48,247
48,247
(360) (398) (254) (378)
205,631 391,945 145,923 216,460
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
101,851 332,190 51,363 0
3,650 4,350 3,030 1,100
75,930 52,405 91,530 215,360
2,700 3,000 0 0
21,500 0 0 0
205,631 391,945 145,923 216,460
Pags 3-8
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Activity Description
Department: Mayor-Council 101-41110
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 Council Members,
who are elected at large for staggered four-year terms.
Objectives for 2001
121 Promote the City in a positive way.
Complete recodification of City Code.
Expense Changes by Category
1,998 1,999 2,000 2,001 $ Amount
Personal Services 113,717 102,419 101,912 101,851 (61)
Supplies 2,163 3,086 3,050 3,650 600
Other Services & Charges 52,269 102,175 69,800 75,930 6,130
Capital Outlay 0 0 0 2,700 2,700
Contingencies & Transfers 4,030 3,919 21,500 21,500 0
Budget Comments
172,179 211,599 196,262 205,631 9,369
The Mayor-Council budget increased by $9,369 from 2000 to 2001. Personal Services
decreased by $61, pdmadly due to change in staff and reduction in overtime budgeted, and
the resulting decrease in labor allocation to City Manager's budget. Supplies increased by
$600, primarily due to $900 budgeted for a four drawer lateral file and new desk for the
Deputy City Clerk, offset by a $300 reduction to minor computer equipment. Other Services
& Charges increased by $6,130, primarily due to a $5,000 increase in Expert & Professional
Services for final payment for recodification of the City Code, a $460 increase to insurance
and bonds for the allocation of liability and property insurance, a $500 increase to volunteer
recognition to replenish stock of commissions and boards years of service awards, and a
$200 increase in sales tax, offset by minor increases and decreases to other line items.
Capital Outlay increased by $2,700 for purchase of a laptop computer for use at council
meetings and work sessions, and replacement of the computer and monitor (including
Microsoft Office Small Business Edition license) for the Mayor's office.
Page 3-9
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund,:101
Department: C!ty Manager
101~1320
Activity Description
This department is responsible for the administration of all activities, functions, and programs
of the City in accordance with the policies and guidelines adopted by the City Council. Duties
of the department include planning, organizing, directing, and coordinating the operations of
all departments, with the exception of the Police Department. This department is responsible
for personnel, labor relations, and employee functions of the City.
Objectives for 2001
Improve two-way communications with the public.
Research, examine, and evaluate various software programs for use in the
human resources function.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted [3LC.1:1~3~
282,690 298,422 331,087 332,190 1,103
3,564 1,927 3,200 4,350 1,150
56,562 63,878 51,565 52,405 840
506 0 3,000 3,000 0
0 0 0 0 0
343,322 364,227 388,852 391,945 3,093
The City Manager budget increased by $3,093 from 2000 to 2001. Personal Services
increased by $1,103, primarily due to an increase in the City Manager's salary, offset by a
decrease in wages and fringe benefits transferred to the budget from the Mayor/Council and
Assessing budgets. Supplies increased by $1,150 due to $200 being budgeted for a mobile
metal 2-drawer Iockable file cabinet, $250 budgeted to replace the City Manager's computer
monitor, and $700 budgeted for two MS Office Small Business Edition licenses. Other
Services and Charges increased by $840, primarily due to a $500 increase in Expert and
Professional Services for Medtox drug testing services, and a $350 increase to telephone
charges, offset by minor increases and decreases to other line items.
Page 910
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: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 2001
121 Conversion of files within the Banyon program to a Windows-based program.
Examine options for provision of assessment certification process.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual AdoDted ~Z0.D_tP~ ~
Personal Services 44,958 43,698 48,232 51,363 3,131
Supplies 943 1,165 4,530 3,030 (1,500)
Other Services & Charges 78,436 81,062 91,655 91,530 (125)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
124,337 125,925 144,417 145,923 1,506
The Assessing budget increased by $1,506 from 2000 to 2001. Personal Services
increased by $3,131, primarily due to a decrease in the amount of interdepartmental fringe
benefit credit charged off to the City Manager's budget. Supplies decreased by $1,500 due
to a $1,500 decrease in minor computer equipment. Other Services and Charges
decreased by $125, due to a $20 increase to insurance and bonds for the allocation of
liability and property insurance, a $50 decrease to taxes and licenses, and a $95 decrease
to state sales tax.
Page ~11
[Fund: 101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Depart,m, ent: Legal Services
10141610
Activity Description
IThe Legal Services Department handles all civil lawsuits and prosecution for the City.
These services are currently contracted under retainer with the law firm of Barna, Guzy &
Steffen, Ltd. This department also budgets for outside labor attorney services.
Objectives for 2001
Examine options for provision of legal services:
1. Hiring in-house legal staff.
2. Contracting separately for civil process and for prosecution.
3. Soliciting requests for proposals for provision of legal services.
Expense Changes by Category
1,998 1,999 2,000 2,001 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0
Supplies 0 0 0
Other Services & Charges 162,547 201,931 215,265
Capital Outlay 0 0 0
Contingencies & Transfers 0 0 0
Budget Comments
0 0
1,100 1,100
215,360 95
0 0
0 0
162,547 201,931 215,265 216,460 1,195
Examine options for provision of legal services:
1. Hiring in-house legal staff.
2. Contracting separately for civil process and for prosecution.
3. Soliciting requests for proposals for provision of legal services.
Page 3-12
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-/
1998 1999 2000 2001
i~ Personal Services Fa Supplies
I~! Other Services and Charges · Capital Outlay
~ Contingencies & Transfers
Page :t-14
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
I Fund: 201 Department: Protective Services 201-42400
Activity Description
ICommunity Development Department Protective Inspection services include revenues and
lexpenditures related to regulation and inspection of all building construction, licensing of all
Ibusinesses, and all planning and zoning functions including staff support for the Planning &
_ IZoning Commission. Staff prepares modifications and additions to the City Zoning code as
[directed by the City Council.
Objectives for 2001
1. Continue with on-job training and broaden experience for Assistant Building
Official and Permit/License Clerk.
2. Monitor properties in which abatement funds may be used to remove
substandard, dangerous structures.
3. Perform electrical inspections with contracted electrical inspector.
4. Evaluate and assess Building Inspection work contracted with the City of
Hilltop.
5. Continue to imDrove Public information handouts.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~;zf__C11a[lge
Personal Services 127,526 146,440 0 177,426 177,426
Supplies 3,130 4,069 0 3,610 3,610
Other Services & Charges 40,304 77,803 0 16,819 16,819
Capital Outlay 0 1,870 0 0 0
Contingencies & Transfers 3,590 3,828 0 7,335 7,335
174,550 234,010 0 205,190 205,190
Budget Comments
Total 201 Fund Revenues are shown to be $307,762, $12,000 of this amount is a transfer
in from the H RA Homestead and Agricultural Credit Aid. $13,112 is a transfer in from the
EDA. The remaining $282,650 is proposed to be transferred in from the General Fund. For
the 1999 and 2000 budgets this amount was $237,394. Protective Inspections total costs
have increased $2,588 over 2000 expenses. This is primarily due to budgeted personnel
cost increases. License and Permit revenues deposited in the General Fund are projected
to be over $300,000 for 2001.
Page 3-16
IFund: 201
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Community Development'Admin 201-46310
This fund provides for the payment of salaries/benefits of the Community Development
Department employees working on all community development related projects. Major
departments within Community Development include Administration, Economic
Development Authority, Community Development Block Grant (CDBG)/HOME, Parkview
Villa Housing Complex, Rental and Vacant Property, Building Inspections and Licensing,
Minnesota Housing Finance Agency (MHFA) programs and other tax increment financing
(TIF) projects.
Objectives for 2001
Evaluate systems and procedures to improve efficiency and effectiveness in coordinating
functions with other City Departments.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~ ~,doDted ~
Personal Services 85,466 93,527 0 80,378 80,378
Supplies 1,121 675 0 1,625 1,625
Other Services & Charges 5,402 13,656 0 10,574 10,574
Capital Outlay 0 1,870 0 825 825
Contingencies & Transfers 3,590 21,072 0 9,170 9,170
Budget Comments
95,579 130,800 0 102,572 102,572
The total Revenues available in the 201 Fund are $307,762. This amount is applied to the
Community Development Administration Budget and the Protective Inspection Budget.
Total expenses for Community Development Administration are $102,572. This is a
reduction of $23,676 from the 2000 Budget due primarily to less consulting costs.
Combined with the $205,190 in Protective Inspections, the 201 Fund is currently budgeted
to have revenues and expenditures match after the transfers in from the General Fund,
HRA Fund, and EDA Fund.
Page 3-17
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 202 Department: HRA Anoka County CDBG 202-46350
Activity Description
IThis fund provides for the administration/operation of the Community Development Block Grant (CDBG) program
which provides funding for housing rehabilitation, housing revitalization, and public service. New in 1998 was
funding for commercial revitalization activities. This activity is also an element of the 2000 activities. However, the
City/EDA has contracted with the Center for Energy and the Environment (CEE) to provide these services on a
contract basis in 1999 which is anticipated tO be extended into 2000.
Objectives for 2001
1. Complete property acquisitions using commercial revitalization monies as available.
2. Submit requests for reimbursement of CDBG funds within 30 days of incurring expenses.
3. Implement Transition Block redevelopment project property acquisition and demolition (relocation as
necessary).
4. Make application for 2000 funds based upon priority recommendations in the downtown Master
Redevelopment Plan.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted ~ DJ..GJ2a[:tg~
Personal Services 4,953 7,922 0 15,750 15,750
Supplies 0 204 0 0 0
Other Services & Charges 17,732 96,852 0 113,129 113,129
Capital Outlay 0 198,848 0 120,132 120,132
Contingencies & Transfers 1,222 3,828 0 0 0
23,907 307,654 0 249,011 249,011
Budget Comments
The identified revenues in this fund are $249,011. Expenditures are shown to match revenues in this amount.
Expenditures include $15,750 in Personal Services expenses and $113,129 in Other Service Charges. Of this
amount, $86,846 will be a pass-through expense to CEE/CRR for completing an estimated eight Housing Deferred
Loan/Grant projects. By contract, the EDA reimburses CEE/CRR in the amount of $875 per loan for a total of
$7,000 reflected in Expert and Professional Services. Other Expert and Professional Services include monies for
appraisals, environmental, surveying, closing costs, and other expenses associated with property acquisitions
associated with Commercial Revitalization Funds. We have shown Commercial Revitalization Funds in the amount
of $120,132 for land acquisition. For Public Service Contracts we have reflected $6,000 for Hot Meals for Shut-ins,
Ilndependent School District #13, and the Handyworks program. The remaining $25,793 allocated to the City will be
administered and disbursed on behalf of Columbia Heights by Anoka County. The total costs and their respective
amounts are as follows:
Public Service Agency
ACCAP
ARC of Anoka County
Alexandra House
Children's Home Crisis Nursery
Father's Resource Center
CEAP
Hot Meals for Shut-ins
SACA
Handyworks Program
Central Center for Family Resources
Independent School District #13
TOTAL
$ 8,793
1,5OO
2,OOO
3,000
50O
5OO
4,500
7,500
5OO
2,000
1,000
$31,793
Page 3-I '5
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFu,,nd: 203,
Department: Parkview Villa North
Activity Description
203-46330
This fund is for the operation and maintenance of the 101-unit Public Housing Project called
Parkview Villa North located at 965 40th Avenue N.E. This project houses Iow income
seniors and handicapped/disabled persons. The facility was constructed in 1975 with federal
monies administered by the U.S. Department of Housing and Urban Development. The
facility is managed under a one year contract with Crest View Corporation.
Objectives for 2001
1. Replace flooring in 3 units.
2. Replace kitchen cabinets in 6 units.
3. Replace light fixtures in dining area of 84 units.
4. Paint elevator lobbies and entire 1st floor lobby.
5. Implement software program for facility management and internet services.
6. Replace furniture in library.
7. Replace blinds in elevator lobbies.
8. Install water shut-off valves on each floor in hallways.
9. Implement the Replacement Reserve/Capital Improvement Program for
~hRrh dprl fRnilifv ,~nnrnH~_~
Expense Changes by Category
1998 1999 2000 2001
Actual Actual Ado.Dted Adopted
$ Amount
Personal Services 1,865 5,053 0 18,059
Supplies 7,402 13,535 0 31,174
Other Services & Charges 252.032 240,645 0 276,314
Capital Outlay 11,649 1,867 0 16,670
Contingencies & Transfers 20,610 7,656 0 7,335
, 293,558 268,756 0 349,552
18,059
31,174
276,314
16,670
7,335
349,552
Budget Comments
The total budget is being decreased from $492,326 in 2000 to $349,552 in 2001. Anticipated
revenues have increased to $267,592 from $236,114 in 2000. The project fund balance will
decrease $40,422. The amount of operating subsidy for budgeting purposes is estimated to
be $50,000. In 1999 the operating subsidy received was approximately $51,000. The
significant decrease in expenditures is due to the elevator modernization project being
completed for both elevators in 2000. The ClAP grant funds estimated to be $128,560 are
currently not reflected in the present budget. These grant funds will be pass-through
expenses for work to be performed. The revenues are proposed to match anticipated
expenditures. The Parkview Villa North building was built in 1975. Due to the aging of the
building and the progressive aging in place of the residents, the financial needs of Parkview
Villa North have increased over the last several years.
Page 3-19
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
lFund: 204
Department: Economic Development Auth
204-46314
Activity Description
This fund provides for the administration of the Economic DevelOpment Authority. Major
activities are the administration of single family and rental housing rehabilitation projects,
affordable housing programs, redevelopment projects, tax increment financing projects,
business revolving loan fund (moved to HRA Fund 299-46320), promoting economic
deve opment n the commun ty~ and miscellaneous special projects.
Objectives for 2001
11. Utilize consultant services to prepare update to TIF Cash Flow Analysis.
2. Utilize consultant services to prepare TIF Annual Reports to the Office of the
State Auditor.
3. Maintain a city-wide land and building inventory for the commercial/industrial
sector.
4. Develop a fact booklet and promotional materials to market Columbia
Heights to potential businesses.
5. Implement Livable Communities Act policies and action plan.
6. Develop priorities/strategies/timetables for implementing Town Square
Master Redevelopment Plan for downtown.
7. Adopt Tax Increment Financing policy.
8. Identify additional revenue sources for acquisition and demolition of
r~rnnprfi~.~ nn ~nntt~_r~rt ~it~ TIF li~t
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~
Personal Services 17,806 19,861 0 57,937 57,937
Supplies 201 268 0 2,995 2,995
Other Services & Charges 22,166 25,925 0 35,007 35,007
Capital Outlay 0 1,870 0 825 825
Contingencies & Transfers 21,398 5,740 0 22,281 22,281
61,571 53,664 0 119,045 119,045
Budget Comments
The 204 fund projects no increase in revenues from ad valorem taxes of $119,295 for 2001.
This amount is just below the maximum levy amount allowed by statute. The fund balance is
projected to remain unchanged. The expenditures for this department include $57,937 for
Ipersonal services costs and a transfer out to the Community Development Fund 201 in the
jamount of $13,112. This amount is being transferred to help offset the 201 Fund expenses.
IThe Expert and Professional Services line item has decreased from $17,605 in 2000 to
1513,000 for the 2001 budget. Those funds will help fund the consultant expenses for
Ipreparation of the TIF Cash Flow Analysis, State Auditor reports, and development
/consulting fees.
-- Page 3-20
IFund: 213
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Parkvlew Villa South
Activity Description
213-46340
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 N.E. 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 2001
1. Replace floor covering in one unit.
2. Replace benches between A & B community rooms.
3. Install zone valves for heating system in 10 units.
4. Provide surge protection to individual priority equipment.
5. Implement Replacement Reserve/Capital Improvement Program to
adequately maintain and improve the physical plant. Identify and project
revenue sources for necessary facility improvements in future years.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 584 319 0 9,029 9,029
Suppl les 5,981 5,132 0 9,417 9,417
Other Services & Charges 139,862 127,611 0 138,994 138,994
Capital Outlay 1,375 933 0 335 335
Contingencies & Transfers 3,590 3,828 0 3,670 3,670
Budget Comments
151,392 137,823 0 161,445 161,445
Total revenues in this fund are estimated to be $217,262. The bulk of the revenue will be
generated from tenant rents. Interest on investments is expected to be approximately
$35,000. For 2001, the projected revenues exceed the projected expenditures of $161,445
by $55,817. 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 the residents. The 2001 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 an 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. The overall budge reflects a decrease in
costs of $16,921, or 9.49%.
Page3-21
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 235 Department: 4607 Tyler St NE 235-46360
Activity Description
This department accounts for the 4607 Tyler Street N.E. 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 s managed under a one year contract by Crest View Corporation.
_ Objectives for 2001
1. Maintain physical plant systems in structure.
2. Improve landscaping/plantings.
3. Build reserve fund for future improvements.
4. Provide a safe, sanitary, and habitable rental facility for Iow income Columbia
Heights seniros age 55 and over.
5. Install a gate on the fence.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~
Personal Services 0 0 0 0 0
Supplies 371 493 0 3,839 3,839
Other Services & Charges 6,924 7,256 0 9,077 9,077
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
7,295 7,749 0 12,916 12,916
Budget Comments
Revenue from rent is proposed to exceed expenditures by $2,734. The 2001 Budget I
expenditures reflect an increase from 2000 in the amount of $1,402 for a 12.18% increase.
The primary cause for the increase is higher repair and maintenance costs and installation of
a gate for the fence.
Page 3-22
IFund: 235
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Temporary Housing
235~6385
This department provides for the upkeep of temporary housing and vacant land parcels
within the City that are owned and managed by the City and/or the EDA.
Objectives for 2001
1. Maintain all properties by keeping sidewalks cleared of snow and well
maintained, lawns mowed and cleared of litter and natural debris, and trees
and bushes groomed within City minimum standards in order to maintain a
positive image within the neighborhood. Lawns will be mowed twice per
month and snow removed as needed.
2. Obtain Anoka County approval to make current properties continue to be
tax-exempt by transferring ownership to the EDA.
3. Conduct spring/summer advertisement for bids to sell available and
remaining vacant site(s) for future development by private persons/agencies.
4. Consider use of properties with soil condition problems for neighborhood
designated garden plots.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted Q.L.C. baJ::tg~
Personal Services 88 0 0 0 0
Supplies 0 2 0 0 0
Other Services & Charges 2,854 3,555 0 3,334 3,334
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
2,942 3,557 0 3,334 3,334
Budget Comments
IThis budget has been reduced by an amount of $7,042. The reason for this reduction is
primarily due to the sale of certain properties which have reduced the amount of taxes and
maintenance payable. We have also eliminated the personal services expenses from this
department in 2000.
Page 3-23
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 299
Activity Description
Department: HRA Administration
299~6320
'- I'rhis fund has been established to reflect the ongoing HRA levy dedicated to repayment of
Icertain redevelopment costs associated with the Sheffield Redevelopment Project initiated in
11993. Additionally, principal and interest payments received as part of the Business
-.- IRevolving Loan Fund (BRLF) program now administered by the Economic Development
IAuthority are shown in this fund.
,., Objectives for 2001
Keep current for repayment of expenditures as part of the Sheffield Project.
Identify additional sources of funds for maintaining and increasing the
Business Revolving Loan Fund (BRLF) monies, including interest.
Insure BRLF is maintained in dedicated fund/department.
Expense Changes by Category
Personal Services
-' Supplies
Other Services & Charges
Capital Outlay
.- Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~
0 0 0 0 0
0 204 0 0 0
25,000 6,104 0 0 0
0 0 0 0 0
83,192 91,239 0 106,752 106,752
108,192 97,547 0 106,752 106,752
The revenue from ad valorem taxes for 2001 is budgeted to be $94,752. This is just below
the maximum levy allowed by law. This levy remains unchanged from 2000. The HRA levy
has been pledged to repayment of certain expenses within the Sheffield Redevelopment
Project. The BRLF and mortgage principal repayments are estimated to be $46,892 and the
interest payments are estimated to be $3,507 in 2001. This will total $20,399. The fund
balance is proposed to be increased by the full amount of loan payments expected to be
received in 2001. The only expenditures reflected in this fund are the transfer out to the
Sheffield Redevelopment Fund in the amount of $94,752 and the transfer out to the
Community Development Fund of $12,000. Total expenditures are $106,752.
Page 3-24
FINANCE DEPARTMENT
City of Columbia Heights
Finance
Director
I
FT
Accounting
Clerk II
Assistant
Finance
Director
Accounting
Coordinator
,
Accounting
Clerk II
I
IPT Finance I
Secretary II
I
IS Director
IS
Technician
Utilities
Accounting
Clerk ,11
Utilities
Accounting
Clerk I
ISwitchboard
'Operator/
Receptionist
I
Liquor
Operations
Manager
I
AsSistant
Operations
Manager (6)
FT Retail
Clerk
I
PT Retail
Clerks (21)
Meter
Reader
Page 3-25
FINANCE
EXPENDITURE SUMMARY
1,200,000 -
1,000,000~//
800,000
600,000
400,000
200,000-/'
O'
1998 1999 2000 2001
Personal Services E] Supplies
Other Services and Charges I Capital Outlay
Contingencies & Transfers
City of Columbia Heights, Minnesota
Budget 2001
Finance Revenue
Elections Finance Water Sewer
Storm Sewer
IS
31010
31014
33401
33402
33405
3621O
36211
36212
36290.
36400
37100
37110
3715O
3716O
37165
37170
37175
37180
3721O
37211
37270
37410
39203
39207
39208
3921O
39214
39215
39216
39217
39218
39219
39221
39222
39223
39225
39227
39237
I
Revenue
Current Ad Valorem
Area-Wide Taxes
Local Government Aid
Homestead
PERA Increase Aid
Interest on Investments
Interest Current Value Credit
Interest on Reserve Capacity
Other Miscellaneous Revenue
Principal Repayment-Loans
Water Service Charge
Interdepartmental Water Charge
Water Turn Off/On
Penalties
Water Connection Fee
Repair Water Meters, Cards
Customer Service
Sales Meters/Remote Units
Sewer Service Charge
Interdepartmental Sewer Charge
Interceptor Maintenance
Storm Sewer Service Charge
Transfer In-General Fund
Admin Overhead-Corem Dev.
Transfer In-Cable TV
Administration Overhead-Library
Administration Overhead-Liquor Fund
Administration Overhead-Water Fund
Administration Overhead-Sewer Fund
Administration Overhead-Refuse Fund
Administration Overhead-Recycling
Transfer In-Liquor Fund
Transfer In-Sewer Fund
Transfer In-Water Fund
Transfer In-Garage Fund
Transfer In-Refuse
Transfer In-HRA
Transfer In Storm Sewer Fund
Increase (decrease) to Fd E
Total Revenue
101 101 601 602 604 720
2,103
965
2,473
1,041
22
207
102,193
46,877
120,204
50,607
1,053
10,077
31,907
7,533
36,341
42,439
42,439
12,733
12,732
77,583
716
149
1,759
596
119
15
567
822
822
7
4
685
83,015
603
541
2,116
47,600
50,000
50,000
35,000
30,000
30,000
30,000
45,000
30,000
685
(12) (46,003) (3,961) 1,719 (35,749) 25,268
6,823 563,138 85,465 85,465 85,465 274,732
Expenses
Personal Services 0 477,853 0 0 0 137,280
Supplies 0 12,700 1,967 1,967 1,967 12,100
Other Services and Charge 0 63,835 7,008 7,008 7,008 79,352
Capital Outlay 6,823 8,750 1,067 1,067 1,067 37,000
Contingencies & Transfers 0 0 75,423 75,423 75,423 9,000
Total Expenses 6,823 563,138 85,465 85,465 85,465 274,732
Page 3-27
IFund:101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Elections
10141410
Activity Description
The purpose of this department is tO conduct elections for 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 Deputy City Clerk and the Payroll Clerk,
with support from the remainder of the Finance Staff.
Objectives for 2001
12 To keep current on all election laws, rules, and training issues.
· Also to maintain and stay current on the usage of the new Accu-Vote
machines.
Expense Changes by Catego~
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
27,977 6,874 22,799 0 (22,799)
3,048 2,304 3,025 0 (3,025)
731 476 925 0 (925)
0 0 10,656 6,823 (3,833)
0 0 0 0 0
31,756 9,654 37,405 6,823 (30,582)
The proposed budget for Elections includes $6,823 for nine new Accu-Vote machines to
meet requirements requested by Anoka County. Total cost for the machines was $38,656.
The payments will be spread over the remaining four years. The new machines have
upgrades which include modems for direct downloads to Anoka County in addition to a
)rocess which allows for an easy read of the ballots.
Page 3-28
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101 Department: Finance 101-41510
Activity Description
IThe purpose of the Finance Department is to account for all financial operations of the City
and to report on said operations. The Finance Department is responsible for budgeting,
financial reporting, accounts payable and receivable, payroll, utility billing, purchasing, liquor
operations, and information systems within the City.
Objectives for 2001
Further enhance purchasing policies and procedures in the City streamlining
the amount of time involved and providing for better use of City funds.
Continue to modify the budget format to meet requirements for the Distinctive
Budget Award from the Government Finance Officer's Association. Prepare
for the implementation of GASB 34: Basic Financial Statements and
Management's Discussion and Analysis for State and Local Governments.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual A~dopted ~;~ZI3tP...d ~
411,691 445,376 471,066 477,853 6,787
11,017 12,756 11,500 12,700 1,200
48,907 46,494 61,555 63,835 2,280
1,601 4,646 5,500 8,750 3,250
0 0 0 0 0
473,216 509,272 549,621 563,138 13,517
The proposed Finance Department budget increased by $13,517, a 2.5% increase over last
year, Of that amount $6,787 was in personal services and is due predominantly to step
increases of personnel. The capital outlay increased to provide for computer upgrades
recommended by the Information Systems Department.
Page 3-29
IFund:601
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Water Admin & General
601-49440
Activity Description
The Administration Department of the Water Utility Fund accounts for 22.3% 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 Fund - 22.3%, the
Storm Sewer Fund - 22.3%, and the Refuse Utility Fund - 33.1%. The remaining costs for
meter reading are allocated to the Sewer Utility Fund.
Objectives for 2001
Pursue bar coding alternatives to reduce postage costs.
Perform preliminary work to implement a monthly billing system.
Expense Changes by Category
1998 1999 2000 2001
Actual Actual AdoDted ~
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
$ Amount
Budget Comments
0 0 0 0 0
963 1,432 2,950 1,967 (983)
13,173 17,880 9,340 7,008 (2,332)
0 759 6,500 1,067 (5,433)
, 87,781 94,950 107,956 75,423 (32,533)
101,917 115,021 126,746 85,465 (41,281)
The proposed budget for Water Administration decreased due to a reallocation of costs
associated with the utility billing process. The costs are now being allocated to the Water,
Sewer and Storm Sewer funds at 22.3% of costs due to the creation of the Storm Sewer
Fund. In previous years, this allocation was at 33.3% of utility billing costs. The transfer out
of the Water Administration Fund allocates the salary and fringe benefits of those individuals
devoting time to various functional areas. The overall utility budget increase is $4,354 from
the year 2000 or a 2% increase.
Page 3-30
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Fund: 602
Activity Description
Department: Sewer Admin & General 602-49490
The Administration Department of the Sewer Utility Fund accounts for 22.3% 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 Water Fund - 22.3%, the
Storm Sewer Fund - 22.3% and Refuse Utility Fund -33.1%. The remaining costs for meter
reading are allocated to the Water Utility Fund.
Objectives for 2001
I121 Pursue bar coding alternatives to reduce postage costs.
Perform preliminary work to implement a monthly billing system.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted ~9~[Qg. Le.,.d. D.~
Personal Services 0 0 0 0 0
Supplies 965 1,351 2,950 1,967 (983)
Other Services & Charges 9,175 10,315 9,390 7,008 (2,382)
Capital Outlay 0 759 5,000 1,067 (3,933)
Contingencies & Transfers 87,781 94,949 107,955 75,423 (32,532)
97,921 107,374 125,295 85,465 (39,830)
Budget Comments
The proposed budget for Sewer Administration decreased due to a reallocation of costs
associated with the utility billing process. The costs are now being allocated to the Water,
Sewer and Storm Sewer funds at 22.3% of costs due to the creation of the Storm Sewer
Fund. In previous years, this allocation was at 33.3% of utility billing costs. The transfer out
of the Water Administration Fund allocates the salary and fdnge benefits of those individuals
devoting time to various functional areas. The overall utility budget increase is $4,354 from
the year 2000 or a 2% increase.
Page 3-31
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 720
Activity Description
Departmen, t: Information Systems
720-49980
!The department provides Information Systems' implementation, management, organization,
support, and training to the City and IS staff. With the City's dependence on information
systems, it is imperative to have staff on hand to support and develop those systems. Since
this department has been created, City employees productivity has been increased due to
use of modern information technologies and training.
Objectives for 2001
1. Implement document management technologies to increase staff
productivity (provide document routing, consistent and secure access to the
documents; consolidate data storage.
2. Train users and IS staff to better use City information system.
3. Provide reliable operation of the information system.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~ Adopted ~
Personal Services 106,212 93,443 117,760 117,621 (139)
Supplies 22,211 18,939 17,100 10,300 (6,800)
Other Services & Charges 20,208 27,583 31,450 51,395 19,945
Capital Outlay 0 0 0 5,000 5,000
Contingencies & Transfers 13,000 11,300 9,000 4,000 (5,0001
Budget Comments
161,631 151,265 175,310 188,316 13,006
The proposed budget for 2001 has increased $13,006 which is an increase of 7%. This
increase, as well as an increase in the IS Imaging budget, is fully offset by a decrease in the
IS Internet budget, so the total IS budget has increased by $133.
The proposed budget for 2001 includes funding for:
-document management and workflow system
-computer equipment and supplies
-[echnicai services to support and develop Information System
-training for users and IS staff
Page 3-32
IFund:720
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: IS Imaging
720-49981
Activity Description
The Imaging Fund was created in 1996 to record the costs of optical imaging. Optical
imaging provides the City with superior document organization, retrieval and storage
capabilities. This, in turn, enhances our ability to store and share information, enabling us to
better serve the public.
Objectives for 2001
The Imaging Fund was created in 1996 to record the costs of optical imaging. Optical
imaging provides the City with superior document organization, retrieval and storage
capabilities. This, in turn, enhances our ability to store and share information, enabling us to
better serve the public.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~;;[QIZtP,..dAdobted ~
Personal Services 0 0 5,088 19,659 14,571
Supplies 0 0 3,000 1,800 (1,200)
Other Services & Charges 0 0 21,200 13,672 (7,528)
Capital Outlay 0 0 10,000 27,000 17,000
Contingencies & Transfers 0 0 20,000 5,000 115,000)
0 0 59,288 67,131 7,843
Budget Comments
The propose budget for 2001 has increased by $7,843 which is an increase of 13%. The
new position of a part-time imaging employee allows to scan most documents in-house,
which is more cost-effective than outsourca scanning. The jukebox upgrade greatly improves
capacity and performance of the imaging system.
The proposed budget for 2001 includes funding for: -optica! jukebox upgrade
-more in-house scanning by part-time employee and intern
-imaging software support and maintenance
-imaging media
Page 3-33
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund:720
Department: IS Internet
72O-49982
Activity Description
The Internet Fund was established in 2000 to record expenses incurred by the City to have
access to and maintain a presence on the Intemet.
Objectives for 2001
Support, develop and promote City Web site.
Provide fast, reliable, and secure Internet access for City employees.
Upgrade GroupWise software for e-mail and collaboration.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
0 0 0 0 0
0 0 0 0 0
0 3,600 17,500 14,285 (3,215)
0 0 21,500 5,000 (16,500)
0 0 0 0
0 3,600 39,000 19,285 (19,? 15)
Budget Comments
The proposed budget for 2001 has decreased by $19,715, a decrease of 51%. Major
software and hardware purchases made in 2000, more cost-effective Internet
communications, as well as City Web-site deployment, provide good base for future
development even with drastic cost reduction.
The proposed budget for 2001 includes funding for:
- support and further development of City Web-site
Internet access for employees
Internet security audits
GroupWise soft~vare upgrade
Page 3-34
FIRE
City~ of Columbia Heights
Fire Chief
PT Secretary II
FT Clerk Typist
Assistant Fire Chief
I
Captains (3)
Journeymen (2)
I
Recruit
Firefighter (1)
I
Volunteer
Division
Firefighters (24)
Page 3-35
FIRE
EXPENDITURE SUMMARY
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
O.
1998 1999 2000 2001
[] Personal Services [] Supplies
[] Other Services & Charges · Capital Outlay
[] Contingencies & Transfers
Page 3-36
City of Columbia Heights, Minnesota
Budget 2001
Fire Revenue
Fire
Civil Defense
I
Revenue
31010 Current Ad Valorem
31014 Area-Wide Taxes
32125 Multiple Dwellings
33170 Civil Defense Reimbursement
33401 Local Government Aid
33402 Homestead
33405 PERA Increase Aid
34202 Special Fire Services
36210 Interest on Investments
Increase (decrease) to Fd Bal
Total Revenue
101
234,933
107,766
23,000
276,340
116,342
2,421
20,000
23,167
(1,330)
101
8,430
3,867
5,000
9,915
4,174
87
831
(48)
805,299 32,352
Expenses
Personal Services 690,048 16,544
Supplies 51,593 3,180
Other Services and Charges 50,101 12,628
Capital Outlay 13,557 0
Contingencies & Transfers 0 0
Total Expenses 805,299 32,352
Page 3-37
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101 Department: Fire 101-42200
Activity Description
IThe 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 fully licensed Basic Life Support Ambulance and have the ability to transport
patients to area hospitals, although transport services are not currently provided.
The Fire Department provides for fire prevention through public education, protection of lives
and property for the inhabitants of our city, administration of the City's Housing Maintenance
Code, and enforcement of the Minnesota Uniform Fire Code through commercial fire
inspections and construction plan reviews.
The Fire Department is responsible to control and extinguish fires which occur within the City
of Columbia Heights. In addition, we provide a limited response to specialized rescue and
hazardous situations to which we are called. We rely on assistance from other area Fire
Departments, called "Mutual Aid," to effectively handle larger or more unusual incidents
which occur from time to time.
Objectives for 2001
Ob!ectives
The Fire Department goals are:
1. Provide effective, safe and efficient emergency services for the citizens.
2. Provide an effective and efficient code enforcement program.
3. Conduct fire and injury prevention education.
4. Maintain a good working relationship within our group and outside.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 628,903 615,530 672,125 690,048 17,923
Supplies 26,665 49,992 37,555 51,593 14,038
Other Services & Charges 42,968 44,424 47,577 50,101 2,524
Capital Outlay 4,595 31,613 12,250 13,557 1,307
Contingencies & Transfers 45,000 10,000 0 0 0
Budget Comments
748,131 751,559 769,507 805,299 35,792
The Fire Department is proposing increases in Personal Services and Capital outlay items.
The most significant item includes an SUV to replace old Engine #6. It will be used by the
firefighters for daytime inspections, Medical calls and transportation to and from emergency
scenes. This will significantly lower maintenance costs and reduce wear. This will also
extend the Capital Equipment Replacement Life of Rescue-2 from 5 years to 8 years. The
replacement life of an SUV should be 10 years. Due to limited funds the purchase of the
SUV was cut from the General Fund With the intent of purchasing it when fire PERA
Consolidation Funds are returned from the state of Minnesota. The Fire Department is also
proposing the purchase of a new large capacity washing machine for turnout gear purposes.
The current washer will not wash a complete set of turnout gear. It is also in need of repair.
The Fire Department currently takes the turnout gear to Fridley Fire to wash. This practice is
unacceptable.
Page 3-38
IFund: 101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Civil Defense
101-42500
Activity Description
IThis program provides for civil defense and for the protection and promotion of public
safety, health, and welfare in our city during emergencies and natural disasters. The
director and secretary attend training and meetings to maintain requirements for state
and federal funding of the program. The siren system is monitored and maintained as a
means to warn of severe weather and hazardous situations. The program monitors
hazardous materials sites in our city and is responsible for planning and preparation for
mitigation and response to disaster. In addition, the program funds the Police Reserve
Unit and provides funding for the annual Fire and Police Reserve Appreciation event.
Objectives for 2001
Objectives
1. Keep the Police Reserve trained and equipped in a professional manner for
emergency assistance, security, traffic, and crowd control for parades,
carnivals, and other public events.
2. Continued involvement in emergency management professional
organizations and training to keep current with government requirements
and programs.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 17,257 16,081 20,739 16,544 (4,195)
Supplies 2,848 2,011 3,260 3,180 (80)
Other Services & Charges 4,754 7,784 12,590 12,628 38
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
24,859 25,876 36,589 32,352 (4,237)
Most line items show little or no change for 2001.
Page 3-39
GENERAL GOVERNMENT
City of Columbia Heights
Page 3-40
GENERAL
GOVERNMENT
EXPENDITURE SUMMARY
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
1998 1999 2000 2001
, l Personal Services
Other Services & Charges
Contingencies & Transfers
Supplies
Capital Outlay
Page 3-41
City of Columbia Heights, Minnesota
Budget 2001
General Government Revenue
31o10
31014
32150
32161
32168
32178
32181
32188
32192
32194
32195
33401
33402
33405
33600
36210
36250
37310
37311
I
Revenue
Current Ad Valorem
Area-Wide Taxes
Sewer
Contractors License
Other Professional & Occup
Other amusement Licenses
Conditional Use
Other Business Licenses
Building & Moving Permits
Heating Permits
Plumbing Permits
Local Government Aid
Homestead
PERA Increase Aid
County Grant
Interest on Investments
Franchise Fees
Refuse Service Charge
Interdepartmental Refuse Charge
Increase (decrease) to Fd Bal
Total Revenue
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Recognition
Special Events Transfers
Cable TV Refuse
101 101
16,094 63,765
7,382 29,249
1,500
12,500
1,100
3,000
5,000
3,000
150,000
20,000
12.000
18,930 75,003
7,970 31,577
166 657
225 603
50,000
1,587 6,288 10,000 20,000
116,000
1,230,000
6,881
(91) (361) (66,,399) (184,729)
52,220 415,000 192,399 1,491,610
0 0 6,418 2,00O
0 0 3,350 1,278,685
52,220 0 45,075 43,165
0 0 33,223 800
0 415,000 104,333 166,960
52,220 415,000 192,399 1,491,610
Page 3-42
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Activity Description
Department: General Government Buildings
101-41940
IGeneral 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 and mechanical repairs, rug rental and remodeling costs.
Objectives for 2001
1. Initiate preventative and predictive maintainence schedule for various electrical,
plumbing, mechanical systems, and general building maintenance.
2. Prepare a detailed plan for providing building maintenance and custodial service with
in-house staff versus contracting for services.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~ Adopted ~
Personal Services 6,346 6,268 6,000 0 (6,000)
Supplies 19,173 15,615 17,000 21,761 4,761
Other Services & Charges 95,897 108,750 97,900 88,739 (9,161)
Capital Outlay 20,704 9,911 5,000 0 (5,000)
Contingencies & Transfers 0 0 0 19,500 19,500
Budget Comments
142,120 140,544 125,900 130,000 4,100
The Honeywell contract will increase as will the cleaning service. Due to the age of the
building, systems will require repairs and updates. Services that are no longer allowed to be
repaired by staff will require outside contractors.
Page 3-43
[Fund: 101
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Rec(~gnition/Special Events
101-45050
This department was established to budget and account for various activities that do not
specifically fall under other departments. Examples of these activites are the City Float and
Queen events, employee and volunteer recognition, fireworks, the City
Beautification program and the City newsletter.
Objectives for 2001
Ii. Maintain cost-effective special event/recognition programs that benefit the residents
Columbia Heights.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted ~ ~
Personal Services 151 0 0 0 0
Supplies 466 816 0 0 0
Other Services & Charges 43,443 42,020 47,528 52,220 4,692
Capital Outlay 0 20,000 0 0 0
Contingencies & Transfers 0 0 0 0 0
44,060 62,836 47,528 52,220 4,692
Budget Comments
INo new budget items have been added for 2001.
Page 3-44
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
.- IFund: 101
Activity Description
None
Objectives for 2001
None
Department: Contingencies
101-49200
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001
Actual Actual Adopted ~
0 0 0
0 0 0
1 3 0
0 0 0
262 4,681 0
$ Amount
0 0
0 0
0 0
0 0
0 0
263 4,684 0 0 0
The only budgeted or planned expense is a $300,000 contingency for wage increases.
However, this amount is offset by the projection of $300,000 in underexpending so the net
amount appearing in the budget is -0-.
Page 3-45
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
I Fu nd: 101 Department: Transfers , 101-49300
Activity Description
This budget accounts for transfers out to other funds.
Objectives for 2001
ITo provide financial support for non-general fund activities by transferring general fund
revenue to other funds.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted AdoDted ~z[..C.b,3~
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 474,459 517,396 1,080,572 415,000 (665,572)
Budget Comments
474,459 517,396 1,080,572 415,000 (665,572)
Transfer out to Capital Improvement Building
Transfer out to Capital Improvement Replacement Fund
Transfer out to Data Processing
Transfer out to Central Garage
Transfer out to Community Development
$50,000
$50,000
$50,000
$15,000
$250,000
Page 3-46
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 225
Activity Description
Department: Cable Television 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 serves in an advisory capacity to the
City Council.
Objectives for 2001
I12 Expand City Web site to include City Code, City Council minutes and agenda.
· Purchase new equipment and replace equipment as needed to enhance
in-house and public presentations and communications.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adooted ~ QJ_.C.J:i~3g~
Personal Services 338 450 6,413 6,418 5
Supplies 2,845 5,684 2,150 3,350 1,200
Other Services & Charges 18,091 18,238 42,835 45,075 2,240
Capital Outlay 2,664 1,679 8,600 33,223 24,623
Contingencies & Transfers 47,164 47,164 152,401 104,333 (48,0681
Budget Comments
71,102 73,215 212,399 192,399 (20,000)
The Cable Television budget decreased by $20,000 from 2000 to 2001. Personal Services
increased by $5, due to an increase in worker's compensation premiums. Supplies
increased by $1,200 due to a $600 increase in minor office equipment for the purchase of
shelving units and a chair for the cable room, a $200 increase to computer supplies, a $350
increase in general supplies for SVHS tapes for replay and audio tapes, and a $50 increase
to food supplies. Other Services and Charges increased by $2,240 due to a $110 increase
to Expert and Professional Services for allocation of the auditor's fee, a $30 increase to
insurance and bonds for the allocation of liability and property insurances, a $500 increase
to repair and maintenance of equipment, and a $1,600 increase to sales tax. Capital outlay
increased by $24,623 due to a $500 increase for equipment budgeted for City equipment for
cable programming, and a $24,123 request from Columbia Heights Public Schools for video
equipment for use at the high school. Other Financing Uses decreased by $48,068 due to a
$1,932 increase in transfers out of various staff time engaged in cable activities and a
$50,000 decrease in transfers to data processing.
Page 3-47
IFund:603
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Refuse Disposal
603-49510
Activity Description
Contracted costs and billings for refuse, recycling and yardwaste collection and disposal
have been separated and accounted for in this department to enable tracking of actual costs
for each area and to facilitate reporting this information to state and county agencies as
required.
The City has a five year contract with BFI Waste Systems, Inc. for collection and disposal
services that continues through December, 2004. The contracted hauler provides garbage
containers for all residents and offers three service level options. While residents may
change levels by request, on average 5,400 residents select full service with 500 selecting
the 60 gallon limited service and 300 households using the 32 gallon Iow volume service. In
addition, 200 households are on the subsidized senior rate for elderly residents with Iow
income. Additionally, 125 multiple dwelling buildings and nine city facilities are using
dumpster services under the current contract. Refuse collection averages 680 tons per
month.
Objectives for 2001
IContinue to monitor the tipping fees at the County facility and other disposal markets for rate
adjustments that may be necessary to increase the service options for our residents.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actua~ Adopted Adopted ~
Personal Services 0 0 0 0 0
Supplies 1,193,241 1,199,111 1,293,290 1,271,000 (22,290)
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
1,193,241 1,199,111 1,293,290 1,271,000 (22,290)
iThe Refuse Disposal budget decreased by $22,290, based on past expenditures and a 1.5%
increase in contract collection fees in accordance with the BFI Waste Systems, Inc. contract
for 2001.
Page 3-48
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 603 Department: Refuse Collection & Disposal 603-49520
Activity Description
IThis activity administers the total refuse collaction 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 2001
121 Continue to offer the three options for trash service and encourage residents
to use the most cost-effective option that is practical for their household.
Promote a variety of waste reduction concepts in an effort to reduce the
tonnage of garbage produced annually.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 0 0 0 0 0
Supplies 141 408 1,550 1,720 170
Other Services & Charges 16,427 9,435 16,245 16,145 (100)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 73,091 408,545 102,665 105,980 3,315
89,659 418,388 120,460 123,845 3,385
Budget Comments
I12. Continue to offer the three options for trash service and encourage residents
to use the most cost-effective option that is practical for their household.
· Promote a variety of waste reduction concepts in an effort to reduce the
tonnage of garbage produced annually.
Page 3-49
IFund:603
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Recycling
60349530
Activity Description
This activity provides administrative oversight of the recycling contract between the City and
BFI Waste Systems, Inc. The City negotiates with the hauler to collect nine items in the
curbside program, plus tires and scrap metal at the City drop off Recycling Center. The city
and its residents continue to meet and exceed the recycling tonnage goals established by
Anoka County and the Metropolitan Council. The City currently averages 160 tons per
month through its various recycling programs.
Objectives for 2001
1. Continue to contact new residents in a timely manner to welcome them to
our city and to encourage their participation in our city recycling programs.
2. Keep the "New Resident Packet" current so that it continues to be a useful
tool to welcome and inform new residents.
3. Aggressively promote recycling with City Hall, Murzyn Hall, Public Works,
Library and the City Liquor Operations. Encourage the staff to be more
aware of their responsibility to recycling and waste reduction.
4. Increase the efficiency of the Recycling Center and make it more product
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 0 1,500 1,400 1,400 0
Supplies 2,453 2,295 6,125 5,290 (835)
Other Services & Charges 10,591 11,080 21,390 21,820 430
Capital Outlay 0 0 1,400 800 (600)
Contingencies & Transfers 53,591 57,295 57,665 60,980 3,315
Budget Comments
66,635 72,170 87,980 90,290 2,310
The Recycling budget increased by $2,310 from 2000 to 2001. Supplies decreased by $835
due to a $25 increase to office supplies, a $100 increase to minor equipment, a $550
decrease to printed forms, a $50 decrease to program supplies, a $310 decrease to general
supplies, and a $50 decrease to vehicle parts. Other Services and Charges increased by
$430 due to minor increases in various line items, offset by minor decreases to other line
items. Capital Outlay decreased by $600, as only minor improvements to the Drop Off
Recycling Center are planned. Other Financing Uses increased by $3,315 due to an
!increase in labor costs as employees move through the wage ranges.
Page 3-50
Fund: 603
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
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
I1. Increase publicity for the twice-a-year fluorescent bulb collections for
residents.
2. Work with the Public Works and Park and Recreation Departments to
continue to reduce the hazardous materials generated by the city and to seek
non-toxic alternatives.
3. Promote the Anoka County household hazardous waste facility.
4. Educate residents on proper disposal of toxic items and encourage the use
of non-toxic alternatives.
Expense Changes by Catego~
1998 1999 2000 2001 $ Amount
Actual Actual Adop~d ~ D.f_.CJ:iaQg~
Personal Services 0 136 840 600 (240)
Supplies 0 0 700 675 (25)
Other Services & Charges 3,004 8,772 4,900 5,200 300
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
3,004 8,908 6,440 6,475 35
-- Budget Comments
The Hazardous Waste Budget increased by $35 from 2000 to 2001. Personal Services
decreased by $240 as less Public Works employee time will be needed for disposal
operations. Supplies decreased by $25. Other Services and Charges increased by $300
due to a $300 increase to Expert and Professional Services for increased disposal costs for
toxic materials and costs for disposal of PCB containing ballasts.
Page 3-51
[
LIBRARY
City of Columbia Heights
Library Direotor
I Adult Service
Specialist
Children's
Librarian
(2)
Library
Supervisor
(6 PT)
Pages
(8 PT)
Choreperson
Page 3-52
LIBRARY
EXPENDITUR£ SUMMARY
600,000
500,000
400,000
300,000
200,000
100,000
0
:::::::::::::::
1998 1999 2000 2001
Personal Services
r~ Supplies
Eli Other Services & Charges I Capital Outlay
I~ Contingencies & Transfers
Page 3-53
City of Columbia Heights, Minnesota
Budget 2001
Library Revenue
31010
34110
34120
34130
34140
34150
34160
35103
36210
36290
39101
39140
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
Increase (decrease) to Fd Bal
Library
Total Revenue
240
547,767
3,000
1,200
2,000
25
100
100
15,000
2,500
100
25
25
(25,392/
597,234
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
386,237
93,84O
77,030
19,400
20,727
597,234
Page 3-54
IFund: Librar~
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Librar7
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.) aro offered for patrons of all ages
from pro-school through senior citizen. Five full-time and eighteen part-time staff provide
service during the sixty 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 Libray, 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 2001
1. To prepare for an automation upgrade to a client-server environment by converting the
public access catalogs to pc's with WEB2.
2. To explore the possibilities of a new facility within the structure of the City's
Comprehensive Plan and Downtown Re-development Plan.
3. To continue to explore cooperative ventures with Independent School District #13 and the
Anoka County Historical Society.
4. To develop a proposal for collection development in 2002 to include DVD, recorded books
on CD, software, and e-books.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
331,428 351,000 382,318 386,237 3,919
80,904 76,580 93,335 93,840 505
58,907 59,712 69,165 77,030 7,865
2,900 1,469 12,000 19,400 7,400
7,524 7,524 8,862 20,727 11,865
481,663 496,285 565,680 597,234 31,554
No contracts aro settled for 2001, so Personal Services only includes progress through
already in-place ranges. The Supplies section includes requests for $1,400 worth of MS
Office 2000 licenses, $2,000 for library cards, and $600 for promotional items. The book line
item includes an 8% increase ($4,000) to cover higher costs for materials. Other Service
Charges includes $3,960 for the T1 line used by the automated circulation system. $17,435
in line item 4000 covers custodial services. Capital Outlay includes 6 PC workstations to be
used as public access catalogs, 2 Buckstaff computer tables, and office furniture for the
children's department. Contingencies and Transfers includes administrative overhead and
=rovision for unbudgeted items, including but not limited to personnel contracts.
Page 3-55
MUNICIPAL LIQUOR STORES
Finance Department
City of Columbia Heights
I
Assistant
Finance
Director
Accounting
Coordinator
I
_1 Payroll/
Acco, fnting
! Clerk
I
Accounting
Clerk II
Finance
Director
I
Accounting
Clerk II
, I
Utilities
Accounting
Clerk II
I
JPT Finance
Secretary II
I
IS Director
IS
Technician
I
Liquor
Operations
Manager
Assistant
Operations
Manager (6)
FT Retail
Clerk
I
IPT Retail
Clerks (21)
I
Utilities
Accounting
Clerk I
,I
Switchboard
Operator/
Receptionist
, I
Meter
Reader
Page 3-56
LIQUOR
EXPENDITURE SUMMARY
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
I
1998 1999 2000 2001
[1~ Personal Services
Supplies
Other Services & Charges B Capital Outlay
Contingencies & Transfers
Page 3-57
City of Columbia Heights, Minnesota
Budget 2001
Liquor Revenue
Store #1 Store #2 Store #3 Non-Ope, rating
Cap Equip
Liquor
36210
37700
37720
37725
37726
37728
37729
37730
37739
37740
37800
37820
37825
37826
37828
37829
37830
37839
3784O
37920
37925
37926
37928
37929
37930
37939
3794O
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 Income
Increase (decrease) to Fd Bal
Total Revenue
609 609 609 609
18,525 11,438 6,751 7,286
(2,500)
927,900
1,508,000
321,000
54,450
18,150
126,500
110,000
(1,200)
(1,200)
586,100
1,090,500
241,100
42,075
14,025
67,200
50,500
(500)
413,6o0
725,800
65,500
22,425
7,475
69,1oo
46,000
(1,o00)
362 224 132 142
3,o81,187 2,1Ol,462 1,355,783 7,428
2,418,586 1,583,780 1,032,658 0
662,601 517,682 323,125 7,428
436
121,085 183,337 125,767 (205,572) (51,000)
541,516 334,345 197,358 213,000 51,000
Expenses
Personal Services 282,839 187,073 143,639 0 0
Supplies 20,320 12,760 8,017 0 0
Other Services and Charges 238,357 1 34,512 45,702 0 0
Capital Outlay 0 0 0 0 51,000
Contingencies & Transfers 0 0 0 213,000 0
Total Expenses 541,516 334,345 197,358 213,000 51,000
Page 3-58
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 609
Activity Description
Department: Liquor 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 2001
12: Expand choice of selections.
Increase profitability.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001
Actual Actual ~ Adopted
$ Amount
268,039 282,943 333,603 282,839 (50,764)
16,529 18,712 12,850 20,320 7,470
167,665 192,180 237,183 238,357 1,174
(131) 394 0 0 0
0 0 0 0 0
452,102 494,229 583,636 541,516 (42,120)
lThe budget for Top Valu I has decreased $42,119 from the 2000 adopted budget.
Page3-59
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 609 Department: LiqUor Store #2 .... 609-49792
Activity Description
The City opened this store at 37th and Stinson in 1993. Business has picked
liquor
April
up
significantly and it is anticipated that this will be a profitable store in future years.
Objectives for 2001
I121 Expand choice of selections.
Increase profitability.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted ~ Izf...C. ba[l~
Personal Services 139,984 151,741 148,156 187,073 38,917
Supplies 10,264 10,452 11,745 12,760 1,015
Other Services & Charges 118,502 129,829 130,440 134,512 4,072
Capital Outlay 479 394 0 0 0
Contingencies & Transfers 0 0 0 0 0
269,229 292,416 290,341 334,345 44,004
Budget Comments
IThe budget for Top Valu II has increased $44,004 over the 2000 adopted budget.
Page 3-60
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 609
Department: LiquOr,S!ore #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 2001
121 Expand choice of selections.
Increase profitability.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~ZQD. Le.d AdoDted DJ..C,~IJ~)~
Personal Services 113,707 107,459 132,093 143,639 11,546
Supplies 5,502 6,305 10,715 8,017 (2,698)
Other Services & Charges 30,683 28,279 34,019 45,702 11,683
Capital Outlay 0 2,836 0 0 0
Contingencies & Transfers 0 0 0 0 0
149,892 144,879 176,827 197,358 20,531
Budget Comments
IThe budget for Heights Liquor has increased $20,531 over the 2000 adopted budget.
Page 3-61
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 609
Department: Liquor Non-Operating
609~9794
Activity Description
This department was established to account for liquor operation expenditures that are not
directly related to any of the three liquor stores. The four major expenditures in this
!department are the transfer out to the General Fund to cover overhead labor expenses, the
!transfer out to the Capital Equipment Replacement Fund to fund all General Fund capital
equipment needs, the transfer out to the Infrastructure Fund for street rehabilitation projects,
and the transfer out to the Information Systems Fund.
Objectives for 2001
INone
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual AdoDted ~ ~
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
266,558 208,167 277,970 213,000 (64,970)
266,558 208,167 277,970 213,000 (64,970)
Transfer out to General Fund
Transfer out to Capital Improvement Replacement Fund
Transfer out to DARE
Transfer out to Data Processing
$72,000
$100,000
$6,000
$35,000
Page 3-62
IFund: 436
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department:, Capital EqUipment Replacement-Liquor
IBuilding improvements and computer upgrade.
436
Objectives for 2001
INone
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998
1999 2000 2001 $ Amount
Actual Adopted Adopted QJ_.CbaJ::t~
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 6,035 51,000 44,965
0 0 0 0 0
0 0 6,035 51,000 44,965
Liquor Store #3 is in need of significant structural improvement. It is a simple matter of time
before the back wall caves in.
Page 3-63
POLICE
City of Columbia Heights
Chief of Police
I
Clerk Typist II
Captain
Sergeants
(3)
Secretary II
Senior Records
Technician
Secretary II-A
(2)
Corporals
(2)
Patrol Officers
(19)
Community Service Officers
(3)
Page 3-6~
POLICE
EXPENDITURE SUMMARY
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
.500,000
0 , I I
1998 1999 2000 2001
Personal Services E] Supplies
Other Services and Charges I Capital Outlay
Contingencies & Transfers
Page 3.65
City of Columbia Heights, Minnesota
Budget 2001
Police Revenue
Police
Animal Control
DARE
Cap Equip
Police
31010
31014
32110
32120
32166
32182
33401
33402
33405
33416
33421
34201
34203
35101
351O2
36210
36230
39203
39214
39219
I
Revenue
Current Ad Valorem
Area-Wide Taxes
Liquor, Wine & Beer License
Cigarettes
Taxi
Pet Licenses
Local Government Aid
Homestead
PERA Increase Aid
State Law Officer Training
Insurance Premium Tax-Police
Special Police Services
Public Safety-Police Report
Court Fines
Administrative Tags
Interest on Investments
Contributions
Transfer In-General Fund
Administration Overhead-Liquor Fund
Transfer In-Liquor Fund
Increase (decrease) to Fd Bal
Total Revenue
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
101 101 270 431
582,562 4,977
267,226 2,283
40,0O0
1,500
1,200
7OO
685,238 5,855
288,492 2,465
6,O03 51
7,500
150,000
180,000
4,000
100,000
10,000
57,447 491
5OO
23,773
32,675
6,00O 47,546
(3,299) (28) (2,325) (93,275)
2,417,842 16,150 8,825 164,594
2,157,512 0 0 0
81,050 550 5,850 28,100
176,780 15,600 2,975 6,994
2,500 0 0 129,500
0 0 0 0
2,417,842 16,150 8,825 164,594
Page3-66
CITY OF COLUMBIA HEIGHTS, MINNESOTA
IFund: 101,
Department: Police
101-42100
Activity Description
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 2001
To complete the conversion of our County-wide Records Management
System.
To develop and implement our "Juvenile Accountability Program through
Community Vatues."
To continue our efforts in the area of community policing in order to create a
safe environment for families and businesses in our community.
Develop, through the use of our Federal School Based Partnership Grant, a
tracking mechanism for school related assaults and ideas on how to control
them.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopmd Adopmd ~LC. baJ3g~
Personal Services 1,735,541 1,873,446 2,149,186 2,157,512 8,326
Supplies 63,000 72,341 76,500 81,050 4,550
Other Services & Charges 136,686 144,390 165,141 176,780 11,639
Capital Outlay 2,680 0 3,250 2,500 (750)
Contingencies & Transfers 104,240 30,235 0 0 0
2,042,147 2,120,412 2,394,077 2,417,842 23,765
Budget Comments
IThe General Police Budget shows slight to moderate increases. Personnel Services:
The personnel lines actually show a slight decrease in salaries from 2000. This
comes from the number of officers who retired this past year and the one resignation.
The fringe benefits section does, however, show an increase which does increase the
overall cost of salaries and fringe benefits from 2000. Other lines, such as 1010
overtime, 1041 court pay, and 1045 training pay, reflect a slight increase to cover the
cost of contractual increases. Our longevity line 1045 actually decreased because of
promotions, retirements, and the one resignation that we had. The personnel budget
also shows a $1,320 increase to add one additional Corporal. This will help to give us
around the clock supervision for a relatively small amount of money. With the number
of young, inexperienced officers we will be fielding it is critical that we have this
sup~"vision ~vailable as much of the time as possible. Our supplies section of
Page 3-67
IFund: 101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Department: Police
10142100
Budget Comments (Continued)
the budget shows a 9.5% increase. There are no significant increases in any one line
but each line shows an increase in the cost of goods and services for the year 2001.
Line 2280 Vehicle Repair and Parts does show a $1,000 increase to more closely
reflect our past history in this area and line 2282 shows a $1,000 increase because of
the state of flux the gas industry is in. The Other Services and Charges section of the
'general police budget shows an 8.6% increase over 2000. Line 3310 local travel
expenses has increased by $1,000 to cover the actual cost of sending members of the
department to training, seminars, and conferences locally. Line 3320 shows a $2,450
increase to cover the costs of sending our Support Services Supervisor to the annual
Visions Software Conference which will help to keep us up to date on our New
Records Management System. It also will reflect the costs of sending the Chief of
Police to the International Chiefs of Police Conference annually. Insurance and Bonds
line 3600 went up $1,530 which is an increased cost of doing business. Line 4000
Repair and Maintenance Services went up $3,000 which reflects the cost of our new T-
1 line used to connect us to the State of Minnesota and one-half year maintenance on
our shared digital fingerprinting equipment purchased with Fridley PD and Spring
Lake Park PD. Line 4100 shows a $4,734 increase which more closely reflects the
actual costs for the past three years. All other lines in the Other Services and Charges
section show no or very small increases. The Capital Outlay section shows a 67%
increase. This would include $4,000 for building improvement, new carpet and tile in
line 5120. In the past costs of items such as electrical repair or additions have been
covered out of the Building budget. This past year no funds were available and we
had to find the money within our general budget. When dealing with electricians these
costs can get rather high. Line 5170 Office Equipment shows $2,000. This will be
used to purchase one new workstation that will be ergonomically correct and hopefully
will help reduce computer related injuries and a new fax machine. Line 5180 Other
Equipment includes money for an MP-5 which will continue our process of converting
from shotguns to MP-5 carbines. This line will also cover the cost of miscellaneous
equipment that needs to be replaced from year to year.
Page 3-68
IFund: 101
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: ,,Animal Control
,101-42700I
Animal containment measures are provided to the City of Columbia Heights by the North
,Metro Humane Society. This would include animal pickup from our holding kennel as well as
shelter facilities at their Coon Rapids headquarters.
Objectives for 2001
To continue our working relationship with North Metro Humane Society.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
0 0 0 0 0.
100 95 550 550 01,
9,547 12,296 15,100 15,600 500
0 0 0 0 0
0 0 0 0 0
9,647 12,391 15,650 16,150 500-.
Budget Comments
No changes are anticipated in our animal control contract. We have increased by $500 the
line item for expert and professional services to cover the increased costs of goods and
serv ces prov ded.
Page 3-69
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
[Fund: 270 Department: DARE Project , 270-42460
Activity Description
IThe DARE program is a very important and vital part of the education of the 5th grade
children of Columbia Heights. 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 2001
The DARE program is a very important and vital part of the education of the 5th grade
children of Columbia Heights. 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 soc a problems.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 0 0 0 0 0
Supplies 4,977 4,039 2,800 3,200 400
Other Services & Charges 1,237 572 2,075 2,175 100
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
6,214 4,611 4,875 5,375 500
The 2001 DARE budget reflects a $500 increase to cover the increased costs of goods and
services.
Page 3-70 -"
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 270 Department: Junior High Projects 270-42161
Activity Description
The DARE Junior High program is a training program similar to the DARE program but
aimed at a slightly older student. The curriculum reinforces the counter measures to drug
Ipeer pressure and outl nes the negativity of gang structures.
Objectives for 2001
I1. Continue to work with the schools to combat drugs and gang activity by
providing training and alternatives to the young people of our community.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Ado.Dted Ado.Dted ~
Personal Services 0 0 0 0 0
Supplies 0 0 2,650 2,650 0
Other Services & Charges 0 0 800 800 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
0 0 3,45O 3,450 0
Budget Comments
IThe 2001 DARE Junior High program shows no increase in costs.
Page 3-71
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 431 Department: Police Capital Equipment 431-42100
Activity Description
IThe Capital Equipment budget for 2001 includes two full-sized marked squads, one mid-size
administrative car, one Doppler radar, two laptop MDT's with modems, one squad lightbar,
two laser speed guns, Opticom upgrades for marked patrol units, and dollars to cover our
second payment on the Visions Records Management System,
Objectives for 2001
I12. To purchase needed vehicles and equipment that will keep our
technology current and our maintenance costs at a minimum.
· To give our officers and personnel the equipment that will allow us to
complete our mission in a safe and efficient manner.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 0 0 0 0 0
Supplies 0 5,835 19,000 28,100 9,100
Other Services & Charges 1,235 3,940 6,110 6,994 884
Capital Outlay 74,852 97,059 170,500 129,500 (41,000)
Contingencies & Transfers 0 0 0 0 0
76,087 106,834 195,610 164,594 (31,016)
Budget Comments
IThe Capital Equipment budget includes that equipment which is required to keep our
technology and fleet current and to keep our personnel safe in their duties. The budget also
includes funds to continue our payment plan of the new Records Management System
which was purchased with bonds generated by Anoka County.
Page 3-72
PUBLIC WORKS
City of Columbia Heights
PW Director/City Engineer
Engineer
Superintendent
I I
tenance tenance Mechanic
II (9) 1(6)
Secretary lI-A I
Vehicle Assistant
Maintenance
I
Bodyman/~ Purchasing
Painter I Clerk
Page ,-73
PUBLIC WORKS
EXPENDITURE SUMMARY
8,000,000 -
7,000,000-
6,000,000-
:.:.:.:.:.:-:.;. . ..... · ......
....... :.:.:.:.:.:.:.: .......
::::::::::::: :::::::::::::::: :.::::':':':':::: ................
:!:!:i:i:i:i: ::::::::::::::: ':':':':':':': .......:::::::
.:.:.:.:.:.:. :.:.:.:.:.:.:.: ...... · ......
1,000,000
0 ; I I
1998 1999 2000 2001
Personal Services ID Supplies
Other Services and Charges I Capital Outlay
Contingencies & Transfers
Page 3-74
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Public Works
101-43000
Activity Description
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 2001
1. Review Seasonal pay ranges to attract (and retain) qualified seasonal
employees.
2. Evaluate and modify the overall usage and distribution (by dept.) of
seasonals.
3. Evaluate staffing needs attributable to new storm water dept.
4. Identify needs and develop a plan for building maintenance and space
needs.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~
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 2001 is $1,802,934 for salaries and fringe benefits, an
increase of $18,128 over the adopted 2000 budget. The current union contracts expire at
the end of 2000 and the projected budget does not include adjusted rates for wages or
health benefit contributions. Step increases and other fringe increases account for the
increase over the 2000 adopted budget. The budget balances to zero as 100% of salaries
and fringe benefits are allocated to various departments in the city.
Page 3-77
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Engineering
101-43100
Activity Description
IThis department provides engineering services for capital construction projects.
These activities include feasibility analysis, construction design, contract administration and
project inspection. Other activities include general engineering record keeping, GIS
implementation, digital and hardcopy file maintenance, and public contact.
Objectives for 2001
1. Develop a streetscape plan for public improvements that will enhance the
appearance of the Central Avenue corridor, consistent with Design Team
recommendations.
2. Integrate City Hall departments in GIS.
3. Review and update financial analysis of street rehabilitation construction.
4. Continue development of the computerized pavement management
program for street zone work.
5. Continue development of City Works software program at Public Works.
6. Convert as-built drainage into scanned images.
Expense Changes by Category
r 1998 1999 2000 2001 $ Amount
Actual Actual
Personal Services 210,114 196,982 300,941 290,378 (10,563)
Supplies 13,678 11,502 15,500 17,550 2,050
Other Services & Charges 35,241 40,346 41,205 45,155 3,950
Capital Outlay 6,959 12,440 5,500 2,000 (3,500)
Contingencies & Transfers 4,095 94,558 0 0 0
270,087 355,828 363,146 355,083 (8,063)
Budget Comments
The proposed 2001 Engineering budget is $356,233, a 2.2% decrease over the adopted
2000 budget. The primary area accounting for the decrease is in personnel services
resulting from shifting attributable labor and fringe costs to the newly created storm sewer
!fund. Supply expenses are up for computer software upgrades to Office 2000 and Windows
'98 and miscellaneous computer hardware updates. Capital outlay requests are down,
focusing on needed computer and office furniture replacements.
Page3-78
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Streets
101-43121
Activity Description
The street 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 2001
Joint fill and seal concrete streets in zone #3.
Continue migration to the use of less sand and managed amounts of salt
for street ice control.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
252,343 279,300 349,934 333,905 (16,029)
98,635 99,116 149,600 140,900 (8,700)
131,631 115,815 137,404 148,714 11,310
10,785 24,165 1,500 18,500 17,000
0 8,420 0 0 0
493,394 526,816 638,438 642,019 3,581
Budget Comments
IThe overall 2001 budget for the street department is $644,019, an increase of 0.80%. The
main area accounting for the increase is in Capital Outlay with an increase over 2000 of
$17,000 for new equipment. Personnel costs have decreased by $16,029 for allocating
spring street sweeping costs to the newly created storm sewer fund.
Page 3-79
IFund: 101
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Street Lighting
101-43160
This activity provides for the energy costs related to intersection, mid-block,
and alley lighting. This activity also includes maintenance and repair of City-owned street
I li,qhts.
Objectives for 2001
Review street lighting along Central Avenue, 37th Avenue to 45th Avenue,
as part of the Central Ave rehabilitation project.
Replace aluminum street light wiring with copper wiring: Mill Street, 40th
Avenue and Central Avenue.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~;;JD,[ZtP~ Adopted ~L.C. baQg~
Personal Services 1,708 4,940 3,835 3,989 154
Supplies 0 8 1,350 850 (500)
Other Services & Charges 107,685 119,632 116,690 120,150 3,460
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
109,393 124,580 121,875 124,989 3,114
Budget Comments
The 2001 proposed Street Lighting budget is $124,989, up 3.0% from the 2000 budget. The]
increase accounts for an anticipated rate increase from NSP. The budget request otherwise
remains flat from 2000.
Page 3-80
[Fund: 101
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Traffic Signs & Signals
10143170
This activity provides for the installation and maintenance of City controlled
Isigns and signals. This account group also provides for street striping and
Itraffic counting. In 2000, backlit street signs were installed at signalized intersections along
IUniversity Avenue adding to those along Central Avenue constructed in 1999.
I
Objectives for 2001
1. Implement 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 kit street signs on University
Avenue.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted DJ_C_t:taQ~
Personal Services 26,261 30,614 40,935 42,646 1,711
Supplies 11,047 13,674 15,611 13,125 (2,486)
Other Services & Charges 7,365 8,451 10,829 14,481 3,652
Capital Outlay 0 2,395 0 0 0
Contingencies 8, Transfers 0 16 0 0 0
44,673 55,150 67,375 70,252 2,877
Budget Comments
IThe overall budget increase proposed for 2001 is $2,877, a slight increase from the 2000
budget. The maintenance of back kit street signs for both Central and University Avenues
has been added to the budget.
Page 3-81
IFund: 101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Weed COntrol 101-43260
Activity Description
This activity provides for the operations necessary for the enforcement of the City's
ordinance for weed and turf control. Activities include regularly scheduled site inspections
citywide and contracted abatement of weed and turf ordinance violations.
Objectives for 2001
1. Continue policy development to provide a more proactive approach
weed control, reducing complaints and following the city objective of
improving the overall appearance of the city.
2. Cooperatively work with the City of Fridley and MNDOT to control turf growth on
University Avenue.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted DLC_baz:tg~
Personal Services 2,780 5,470 7,221 10,773 3,552
Supplies 0 0 0 900 900
Other Services & Charges 1,034 6,663 1,760 3,280 1,520
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
3,814 12,133 8,981 14,953 5,972
The Weed Control proposed 2001 budget is projected at $14,953, a significant increase
from 2000. The hourly rate for the cutter has increased slightly and city maintenance crew's
time will increase due to a pro-active approach and increased time spent on maintaining the
University Avenue corridor and public right-of-ways. Public Works has assumed
responsibility for property inspections as well as program administration.
Page 3-82
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Tree Trimming
101.46102
Activity Description
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 park trees in a healthy condition, removal or downed branches, and
clearing obstructed signs. It also provides for private property dead or
hazardous tree inspections, corner visibility inspections, and brush in alley
inspections.
Objectives for 2001
1. Concentrate 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 trimming techniques.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 36,457 18,268 22,500 24,658 2,158
Supplies 4,105 945 1,650 1,900 250
Other Services & Charges 20,002 18,659 18,790 19,640 850
Capital Outlay 1,755 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
62,319 37,872 42,940 46,198 3,258
The proposed Tree Trimming budget increased $4,008 from the 2000 adopted budget. The
increase can be attributed to three main areas: increase in the number of training hours
Imandated by OSHA; professional services contracted through an arborist, and yearly
inspection of the aerial lift.
-- Page 3-83
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Dutch Elm Sanitation
101-46103
Activity Description
This activity covers inspections and the contractual removal of diseased elms
trees. Funds from this department cover the cost to remove
diseased trees from City property and right of ways, and one-half the cost of
removal from private property. It is estimated that there are approximately
450 mature elm trees left in the City. Generally, two -thirds of the trees
removed are on private property.
and other
Objectives for 2001
Evaluate the effectiveness of continuing the program as a 50/50 cost share
between the city and private property owners.
Evaluate the effectiveness of the DED inspection program.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~[.CtlaJ:t~
7,475 11,035 11,064 11,557 493
63 0 100 100 0
30,550 34,296 42,453 41,670 (783)
525 0 0 0 0
0 0 0 0 0
38,613 45,331 53,617 53,327 (290)
The overall proposed 2001 budget has no increase from the 2000 adopted budget.
Page 3-84
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101 Department: Dutch Elm Replanting
Activity Description
This activity is for contractual provision of and replanting of trees where
diseased trees were removed on all City-owned property and right of ways.
100 trees are planted each year.
101-46104
Approximately
Objectives for 2001
[1~;powerResearChlmprovelines).treeNSP/TreeplantingTrUStsite selection.Replacement program-(removal of trees under
Increase care of plantings during the first five years by educating recipients.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~[.CJ3aJ:~
Personal Services 4,526 2,536 4,841 5,498 657
Supplies 0 49 100 100 0
Other Services & Charges 7,019 7,497 20,385 19,930 (455)
Capital Outlay 525 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
12,070 10,082 25,326 25,528 202
Budget Comments
iThe 2001 increased$702, from increases in
proposed
budget
by
resulting
slight
personnel costs,
-- Page 3-85
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Parks
101-45200
Activity Description
This activity provides for the maintenance of 15 City parks, 3 public wading
pools, 8 skating and 5 hockey rinks, 12 softball/baseball diamonds, 3 tennis courts, 12
buildings, and other recreational facilities. This department also provides landscape
maintenance for all municipal buildings and implementation and construction of various
park improvements.
Objectives for 2001
1. Continue a program development of neighborhood involvement in
maintenance and improvement planning of parks.
2. Develop a plan for bike paths that provides connectivity with city and county
parks consistent with Design Team recommendations.
3. Improve the general condition of softball fields.
4. Continue pursuing DNR grant funding to provide for park redevelopment.
Expense Changes by Catego~
1998 1999 2000 2001 $ Amount
Actual Actual Adopmd ~[O,Qt~ ~;zL.CbaQ~
Personal Services 332,850 340,988 384,350 398,728 14,378
Supplies 69,164 74,079 83,800 86,650 2,850
Other Services & Charges 133,599 147,272 168,498 157,025 (11,473)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 1,810 2,151 2,000 2,000 0
Budget Comments
537,423 564,490 638,648 644,403 5,755
Page 3-86
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
{Fund: 431
Department: Engineering Capital Equipment
431-43100
Activity Description
The capital equipment fund was established to fund long-term capital equipment needs in
the general fund. This was accomplished by preparing detailed 20-year projection of the
City's equipment needs and scheduling of long term replacement. Thus, the City can set
aside an equal amount of funding to provide a reserve for future years when large, more
costly equipment will need to be purchased, eliminating the highs and lows in budgeting as
an equal amount is set aside each year.
Objectives for 2001
lNone
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001
0 0 0
0 0 0
39O 0 2,34O
5,995 33,140 36,000
0 0 0
6,385 33,140 38,340
0
0
0
0
0
0
$ Amount
0
0
(2,340)
(36,000)
0
(38,340)
JNone
Page 3-87
{Fund: 431
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Parks Capital Equipment
431-45200
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 long-term replacement. Thus, the City can set aside
an equal amount of funding to provide a reserve for future years when large, more costly
pieces of equipment will need to be purchased, eliminating the highs and lows in budgeting
as an equal amount is set aside each year.
Objectives for 2001
Item
1. Replace 1991 Melrose Bobcat
2. Purchase self-propelled vacuum sweeper
3. Replace 1991 Dirt bucket-bobcat
Projected Cost
$28,000
$22,000
$ 2,000
Expense Changes by Category
1998
Personal Services 0
Supplies 0
Other Services & Charges 124
Capital Outlay 83,519
Contingencies & Transfers 0
Budget Comments
1999 2000 2001 $ Amount
Actual Adopted Adopted ~
0 0 0 0
0 0 0 0
701 2,340 8,125 5,785
10,781 36,000 125,000 89,000
0 0 0 0
83,643 11,482 38,340 133,125 94,785
Three pieces of equipment are scheduled to be replaced in 2001:
1. Melrose Bobcat #217
2. Melrose Bobcat Dirt Bucket #217C
3. Self-propelled vacuum sweeper
Pr~ected Cost
$ 28,000
$ 2,000
$ 22,000
Page 3-88
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 431
Activity Description
Department: Tree Trimming Capital Equipment
43146102
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 long-term replacement. Thus, the City can set aside
an equal amount of funding to provide a reserve for future years when large, more costly
pieces of equipment will need to be purchased, eliminating the highs and lows in budgeting
as an equal amount is set aside each year.
Objectives for 2001
No proposed budget for 2001.
Expense Changes by Catego~
1998 1999 2000 2001 $ Amount
Actual Actual ~ Adopted ~
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
0 0 0 0 0
Budget Comments
JNo proposed budget for 2001.
Page 3-89
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 431
Activity Description
Department: Streets Capital EquiPment
43~-43121
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 long-term replacement. Thus, the City can set aside
an equal amount of funding to provide a reserve for future years when large, more costly
pieces of equipment will need to be purchased, eliminating the highs and lows in budgeting
as an equal amount is set aside each year.
Objectives for 2001
Item
Sander Control and brine tank
Milling Attachment for Melrose Bobcat
Projected Cost
$ 3,500
$15,000
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~_.Ct:taDg~
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
0 0 0 0 0
0 0 0 0 0
9,529 0 16,575 0 (16,575)
150,899 0 255,000 0 (255,000)
0 0 0 0 0
160,428 0 271,575 0 (271,575)
Budget Comments
No capital equipment replacements are requested in 2001.
Page3-90
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 212 Department: State Aid Maintenance 212-43190
Activity Description
ItT. his activity provides for the maintenance and repair of State Aid streets designated within
he City, and is funded by the MSA system.
Objectives for 2001
121 Implement 5 year Capitol Improvement Program developed in 1999.
Retain 'certified' complete status for MSAS
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted ~ ~
Personal Services 42,403 31,530 12,000 15,284 3,284
Supplies 47 4,581 3,600 4,000 400
Other Services & Charges 26,495 27,050 74,950 45,600 (29,350)
Capital Outlay 41,108 7,592 29,300 23,500 (5,800)
Contingencies & Transfers 30,000 50,000 0 664 664
Budget Comments
140,053 120,753 119,850 89,048 (30,802)
The proposed 2001 budget is $88,384, a decrease of $31,466 from last year. The decrease
lis a direct result of using State-Aid dollars for off-system funding, based upon the City's MSA
lsystem certification
Page 3-91
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
[Fund: 601 Department: Water Utility Source Of Supply 601-49400
Activity Description
IThis department covers water purchased from the City of Minneapolis for resale to the
residents of Columbia Heights
Objectives for 2001
I1. It is anticipated that 2001 will begin the process for contract negotiations with
Minneapolis.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 0 0 0 0 0
Supplies 760,438 777,947 806,000 832,000 26,000
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
760,438 777,947 806,000 832,000 26,000
Budget Comments
The proposed budget for year 2001 is $832,000, which is based upon the 1999 actual
Ipurchased amount of water, plus an estimated seven percent increase from the City of
IMinneapolis.
Page 3-92
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 601 Department: Water Distribution 601-49430
Activity Description
IThis activity provides for maintenance and repair of the City's water system, hydrants,
valves, meters, pump stations (2), sprinkler systems (3), and decorative fountains (2).
Objectives for 2001
1. Continue implementation of 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 and
industrial users.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 205,789 231,435 223,619 225,812 2,193
Supplies 39,055 47,256 56,200 52,650 (3,550)
Other Services & Charges 195,398 202,960 191,766 188,370 (3,396)
Capital Outlay 0 25,000 12,000 21,000 9,000
Contingencies & Transfers 0 0 25,000 27,812 2,812
440,242 506,651 508,585 515,644 7,059
Budget Comments
The proposed budget of $515,644 is a 0.85% increase from the 2000 adopted budget. MostI
line items have remained fiat or gone down from 2000. The addition can be attributed to
necessary improvements within the distributions system.
I
Page 3-93
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 433
Department: Water Capital Equipment
433-49449
Activity Description
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 long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, more costly pieces
of equipment will need to be purchased, eliminating the highs and lows in budgeting as an
equal amount is set aside each year.
Objectives for 2001
!! Sewer/Water Vehicle #200 Ford F350 Dump
Sewer/Water #200A Western Snow Plow
Water Honda Generator
20,0O0
5,000
1,200
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998
Actual
1999 2000 2001 $ Amount
Actual Adopted Adopted ~
0 0 0 0 0
0 0 0 0 0
0 19 0 1,703 1,703
0 285 0 26,200 26,200
0 50,635 0 0 0
0 50,939 0 27,903 27,903
Three pieces of equipment for replacement in 2001:
Item
1. Ford F350 4 X4 dump truck #200
2. Western 8' X 6" plow 200A
3. Honda Generator-2200WT #113A
Projected Cost
$20,000
$5,000
$1,200
Page 3-94
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
J Fund: 602 Department: Collections 602-49450
Activity Description
IThis activity provides for the maintenance and repairs of the City's 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 2001
121 Rehab existing structures in Central Avenue as recommended in Central
Avenue Study.
Sanitary sewer system evaluation: manhole sewer lines inspections.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~ Adopted
Personal Services 168,379 137,183 174,995 179,605 4,610
Supplies 26,832 23,126 49,730 30,625 (19,105)
Other Services & Charges 195,401 186,194 178,330 195,435 17,105
Capital Outlay 0 600 9,000 0 (9,000)
Contingencies & Transfers 0 25,000 25,000 27,274 2,274
Budget Comments
390,612 372,103 437,055 432,939 (4,116)
IThe 2001 Sewer Collections proposed budget is $ 432,939 down $4,116
from 2000. Although personnel costs have gone up, other budget areas have gone down,
mainly in Contingencies and Transfers. Otherwise, the budget has decreased 1% from
2000.
Page 3-95
IFund: 602
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Disposal
602-49480
Activity Description
IThis department proVides for fees paid to the Metropolitan Council Wastewater Services for I
sewage treatment disposal.
I
Objectives for 2001
proposed budget for 2001.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~
0 0 0 0 0
761,003 676,114 744,011 729,131 (14,880)
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
761,003 676,114 744,011 729,131 (14,880)
The proposed 2001 Sewage Disposal budget has decreased $14,880 from 2000,
representing a slight decrease from MCES in 2001 due to streamlining operations.
Page 3-96
IFund: 604
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: Storm Water Utility
604-49650
IThis department provides for the maintenance and repairs of the city's storm sewer system,
including inspections and repairs of catch basins, manholes, and drainage ponds, and
surface water related activities.
Objectives for 2001
JNone
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
None
0 0 0 58,502 0
0 0 0 19,275 0
0 388 0 63,270 0
0 0 0 0 0
0 0 0 96,673 0
0 388 0 237,720 0
-- Page 3-g7
IFund: 432
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Department: S~wer Capital EqUipment
,432-49499
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 long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, more costly pieces
of equipment will need to be purchased, eliminating the highs and lows in budgeting as an
equal amount is set aside each year.
Objectives for 2001
121 Sewer/Water Vehicle #200 Ford F350 Dump
Sewer/Water #200A Western Snow Plow
20,000
5,000
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998
1999 2000 2001 $ Amount
Actual Adopted Adopted ~LC. baJ3.~
0 0 0 0 0
0 0 0 0 0
0 0 0 1,625 1,625
0 0 0 25,000 25,000
0 47,972 0 0 0
0 47,972 0 26,625 26,625
Two pieces of equipment for replacement in 2001:
Item
1. Sewer/Water Vehicle #200 Ford F350 Dump
2. Sewer/Water #200A Western Snow Plow
Pr~ected Cost
20,000
5,000
Page 3-98
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 701 Department: Central Garage 701-49950
Activity Description
ICentral Garage provides preventive maintenance, general maintenance and repair of all City
vehicles and equipment. Currently, approximately 300 pieces of equipment are maintained.
This is an internal service fund; revenue is generated by charges to other funds and
departments.
Objectives for 2001
IiiContinue building and site improvements to the MSC.
Development & training on new CFA software program for fleet maintenance.
Provide sewer extension to basement for wash bay.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
143,454 149,890 137,038 146,945 9,907
52,296 50,112 75,710 74,660 (1,050)
132,539 142,704 150,270 121,865 (28,405)
0 1,916 70,800 69,600 (1,200)
23,500 39,100 30,000 94,000 64,000
351,789 383,722 463,818 507,070 43,252
The Public Works garage budget proposed for 2001 is $437,070, which represents a 5.77%
decrease over the adopted 2000 budget. Capital outlay decreased slightly with continued
recommended improvements to the Service Center Building. Most other budget areas
decreased s ghtly from the 2000 budget.
Page 3-99
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 434
Department: Garage Capital Equipment
434-49950
Activity Description
The capital equipment fund was established to fund the 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 long-term replacement. Thus, the City can set aside
an equal amount of funding to provide a reserve for future years when larger, more costly
equipment will need to be purchased, eliminating the highs and lows in budgeting as an
equal amount is set aside each year.
Objectives for 2001
INo proposed budget for 2001.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted D_[_CtzaJ3g.e
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 818 0 0 0
Capital Outlay 0 13,578 0 0 0
Contingencies & Transfers 0 14,000 0 0 0
0 28,396 0 0 0
Budget Comments
IThere are no requests for 2001 under Garage Capital Equipment.
Page 3-10C
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 402
Activity Description
Department: State Aid General Construction
402
JThis fund is used for capital improvements projects on the City's Municipal State Aid Streets.
I
Objectives for 2001
1. Implement five-year capital improvement program developed in 1999.
2. Evaluate impact of using funds for off system needs, such as gateway
40th Avenue corridor improvements, consistent with Design Team.
3. Explore the use of construction funds for atypical construction such as
retaining wall replacement.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services 13,989 2,522 59,080 31,400 (27,680)
Supplies 24,168 0 0 0 0
Other Services & Charges 46,578 23,575 122,500 138,400 15,900
Capital Outlay 456,353 63,732 1,169,063 1,385,000 215,937
Contingencies & Transfers 0 0 0 0 0
Budget Comments
541,088 89,829 1,350,643 1,554,800 204,157
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 5-year plan was developed. The year 2001 State-
Aid Construction budget follows that plan and primarily is represented by Central Avenue
reconstruction, retaining wall construction and seal coating of state aid streets west of
Central Avenue.
Page 3-101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 412
Department: parks Capital Improvement
412-45200
Activity Description
This activity provides for capital improvements in the City's park system, including major
repairs/improvements to park buildings, playgrounds, recreational facilities, and park
amenities.
Objectives for 2001
Capital Outlay Projects-listed in priority:
1. Replace Bleachers 4 units
2. Replace roof-Sullivan Park
3. Ramsdell Park Improvements
4. Purchase decorative trash containers
5. Prestemon Playground Equipment-phase 2
6, Replace Prestemon backstop
Equipment Requests:
1. Self propelled vacuum sweeper
2. Melr~3s~ 1~{3hcat
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual AcD. p.t.ed Adopted ~
Personal Services 0 0 0 0 0
Supplies 1,878 2,482 3,000 3,000 0
Other Services & Charges 122 10,465 23,000 7,005 (15,995)
Capital Outlay 25,282 12,584 337,000 318,500 (18,500)
Contingencies & Transfers 0 0 0 0 0
Budget Comments
27,282 25,531 363,000 328,505 (34,495)
The 2001 proposed parks Capital Improvement budget is $328,505 a decrease of $34,495
from 2000. This continues a substantial increase from past budget years and is funded only
by transfers into the Park Development Fund. To further the available dollars in that fund, it
is intended that grant monies will be applied for through the DNR Outdoor Recreation Grant
Program. Potential projects have been identified and listed in priority order.
Page 3-102
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 430
Department: Infrastructure 430-46323
Activity Description
IThis fund was set up in 1992 for the rehabilitation of the City's street syst, em,
with money transferred from the Liquor Fund. The fund initiated the City s
street rehabilitation program in 1996 and with annual transfers will p~rpetuate
a continued investment into the maintenance and upkeep of the City s streets.
Objectives for 2001
JNone
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
0 0 0 0 0
0 0 0 0 0
0 10,529 9,500 0 (9,500)
92,502 293,379 91,000 0 (91,000)
0 0 0 0 0
92,502 303,908 100,500 0 (100,500)
Budget Comments
The Infrastructure Fund supports city costs to perpetuate the citywide street rehab program.
Zones 1,2, 3 and 4 have been completed. The rehabilitation of city streets east of Central,
zone 5 (of 7) is planned for construction in 2001. An additional source of funding from the
City's State Aid account has become available to fund non-State Aid projects. At this time a
formal project budget for the 2001 construction season has not been established.
Page 3-103
CITY Of COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 651
Activity Description
Department: Water
I
This fund covers the reconstruction and/or repairs to the City's water
distribution system including mains, pumping stations, water tower, and operational/control
va ves.
Objectives for 2001
I12. Evaluate and implement the recommendations of the 1999 water distribution
study.
. Coordinate repair/replacement of watermains that are in the street
reconstruction zones
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted ,a, domed ~
Personal Services 2,781 564 0 0 0
Supplies 6,069 0 0 0 0
Other Services & Charges 3,453 88,879 0 0 0
Capital Outlay (5,749) (89,444) 250,000 0 (250,000)
Contingencies & Transfers 620,530 220,396 0 0 0
Budget Comments
627,084 220,395 250,000 0 (250,000)
None
Page 3-104
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 652 Department: Sewer Construction 652
Activity Description
This fund supports capital improvements and major repairs in the sanitary sewer collection
system including mains, lift Stations, and manholes
Objecl. ives for 2001
JNo proposed budget for 2001.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted D~,baQg.e
Personal Services 2,343 5,967 0 0 0
Supplies (6,060) 320 0 0 0
Other Services & Charges 113,644 79,222 0 0 0
Capital Outlay (5,359) (89,649) 218,000 0 (218,000)
Contingencies & Transfers 109,194 444,638 0 0 0
Budget Comments
213,762 440,498 218,000 0 (218,000)
None
Page 3-105
RECREATION
City of Columbia Heights
I
Senior Citizen
Coordinator
Recreation Director
Recreation Program
Coordinator
(2)
Clert-Typist II
Head Custodian
Custodian II
(5 PT)
, I
Custodian I
Page3-106
RECREATION
EXPENDITURE SUMMARY
200,000 -
100,000 -
1998 1999 2000 2001
Personal Services [] Supplies
Other Services and Charges · Capital Outlay
Contingencies & Transfers
Page 3-107
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 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 2001
I12. Continue to improve customer service by looking at restructuring staff options
throughout the office based on changing needs·
· Evaluate existing recreational programming needs of the community and
~ create recreation programs to meet those needs.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual ~.J~ta] Adopted Adopted ~
Personal Services 193,665 165,128 168,435 167,366 (1,069)
Supplies 3,979 3,903 5,150 5,700 550
Other Services & Charges 12,175 14,215 15,460 16,490 1,030
Capital Outlay 1,358 2,366 0 0 0
Contingencies & Transfers 0 0 0 0 0
Budget Comments
211,177 185,612 189,045 189,556 511
lThe Recreation Administration budget remains relatively the same as the 2000 budget. The
overall Recreation Administration budget has only increased $511 for year 2001. Personnel
Services has had a decrease of $1,069 due to office reorganization.
Page 3-109
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Activity Description
Department: Youth Athletics 101-45001
This activity classification encompasses recreational programs provided to youth. These
programs consist of children and adolescents in grades K-12. Programs fall under seven
sport-specific headings, including baseball, basketball, football, soccer, volleyball, and
wrestling. All programs are participation-oriented, with the focus on fun, socialization, and
athletic skill development. These particular programs provide Columbia Heights' youth with
supervised play opportunities at local gym facilities and neighborhood parks.
Objectives for 2001
Develop coaches clinics in conjunction with high school.
Develop volleyball league with surrounding communities.
Expand soccer leagues to include more age divisions.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
23,178 8,954 13,415 13,630 215
5,047 54 1,450 600 (850)
2,526 5,279 4,825 5,710 885
0 0 0 0 0
0 0 0 0 0
30,751 14,287 19,690 19,940 250
Budget Comments
The proposed year 2001 budget is relatively the same as it was in 2000. The major reason
we are not anticipating any increases from 2000 is due to the contribution of the Columbia
Heights Athletic Boosters. The majority of equipment purchases for this program is paid
from the money the Boosters donate to the program.
Page 3-110
IFund: 101
Activity Description
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
Dep,artment: Adult Athletics
101-45003
IThis activity encompasses recreational programs provided to Columbia Heights' adults.
Leagues are administered in summer and fall softball, and basketball, with drop-in activities
such as Open Sunday. An annual summer softball tournament is held during Heights'
Jamboree.
Objectives for 2001
1. Explore options of developing adult football and broomball leagues.
2. Redevelop softball league to recruit more teams into Columbia Heights
leagues.
3. Expand the national qualifying tournament held during the Heights'
Jamboree.
Expense Changes by Category
,- Personal Services
Supplies
Other Services & Charges
,--, Capital Outlay
Contingencies & Transfers
Budget Comments
1998 1999 2000 2001 $ Amount
Actual Actual ~ AdoDted QLC.~
3,349 4,368 9,148 9,592 444
3,438 2,224 2,750 2,750 0
7,294 10,207 14,130 14,135 5
0 0 0 0
0 0 0 0 0
14,081 16,799 26,028 26,477 449
IThe proposed 2001 budget is relatively the same. We have had an increase in our staffing
with the anticipation of expanding the programs we offer. Some of the programs we are
looking at expanding are adult sand volleyball, indoor volleyball, and broomball.
Page 3-111
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFundi 101
DePartment: CHASE
Activity Description
101-45004
This activity classification encompasses recreational, academic, athletic, and enrichment
programs provided to the youth age 3-13. These offerings are participation-oriented, with
the focus on fun, socialization, achievement, and skill development. Tumbling runs
throughout the fall, winter, and spring sessions. Special events that are family-oriented and
run throughout the year are Winter Fest, Bunny Brunch, Safety Camp, Halloween
Spooktacular, and Breakfast with Santa. This will be the third year for the Traveling Puppet
Wagon, which was funded through a grant from the Medtronic Foundation in 1998. The
Puppet Wagon travels to neighborhood parks and performs a variety of family based puppet
shows.
Objectives for 2001
Improve and expand pre-school (4-6 year olds) programming opportunities.
Continue to improve and expand the Traveling Puppet Wagon.
Maintain and improve special event programs.
Expense Changes by Category
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
Budget Comments
1998
1999 2000 2001 $ Amount
0 18,336 15,116 16,006 890
0 1,146 2,000 2,300 300
0 2,150 3,775 3,925 150
0 0 0 0 0
0 0 0 0 0
0 21,632 20,891 22,231 1,340
The Youth Enrichment budget for 2001 has increased $1,340. Of this, Personnel Services
Ihas increased $890. This is due to summer staff annual wage increases. Special Event
Iprograms have been well attended and are a big part of this budget. The Puppet Wagon,
Iwhich has been a big success, is also funded out of this budget.
Page 3-112 --
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFun, d:, 101
Department: Travelihg Athletics, ,
....... 101-45005
Activity Description
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 2001
Look for alternative organizations for teams to be sanctioned by.
Work with high school to encourage more youth to participate in traveling
athletics.
Develop a baseball tournament to be played during the Lion's Jamboree.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual ~ Adopted ~
Personal Services
Supplies
Other Services & Charges
Capital Outlay
Contingencies & Transfers
6,154 3,317 7,281 7,665 384
842 390 725 1,025 300
13,252 8,819 15,900 14,085 (1,815)
0 0 0 0 0
0 0 0 0 0
20,248 12,526 23,906 22,775 {1,131 )
Budget Comments
The Traveling Athletic budget for 2001 has decreased by $1,131. The major areas of
change are in Subscription/Membership, and Expert Professional Services.
Subscription/Membership decreased by $2,500 due to the fact that we have fewer
participants in traveling athletics so we are registering fewer teams. Expert Professional
Services increased by $1,100 due to the fact that we are now having a professional officials
association to provide officials for all of our traveling games. This will improve the quality of
officials and will guarantee an official at all games.
Page 3-113
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 BUDGET
IFund: 101
Department: Back to Parks
101-45006
Activity Description
In 1995 the City Council established the Back to the Parks Program. For this program the
City has budgeted $10,000. Of this $10,000 the City will match any monies that community
groups raise to better improve the parks or park facilities. Final approval is subject to City
Council approval. This program is designed to get more community groups to take
ownership of the parks.
Objectives for 2001
121 Work with community groups to take ownership of their community parks.
Reduce park vandalism by involving more community members.
Expense Changes by Catego~
1998 1999 2000 2001 $ Amount
Actual Actual ~ Adopted ~
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 10,000 10,000 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
0 0 10,000 10,000 0
Budget Comments
IThe Back to the Parks budget will remain the same as it was in 2000.
Page 3-114
CITY OF COLUMBIA .HEIGHTS, MINNESOTA
2001 BUDGET
[Fund: 101 , Department: TripS and, Outings , , 101-45030
Activity Description
Trips and Outings includes 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 2001
1. Provide seniors with a well-planned and well-executed trip schedule of both
one-day and extended trips.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Ado0ted ~ ~
Personal Services 0 0 0 0 0
Supplies 206 330 350 350 0
Other Services & Charges 31,355 40,335 35,260 37,180 1,920
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
31,561 40,665 35,610 37,530 1,920
Budget Comments
Trips and Outings continues to be a very successful program with one-day and extended
trips being offered. The total Trips budget increased by $1,920 to account for the increase
lin transportation and event costs. This program is one where costs are covered through the
lactual participant fees.
Page 3-115
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 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 I
lindividuals 55 years and older in the community. The Center is open Monday through FridayI
Ifrom 9:00 a.m. to 4:00 p.m. ~
I
Objectives for 2001
The Senior Center is located in Murzyn Hall and provides a wide variety of programs to
lindividuals 55 years and older in the community. The Center is open Monday through Friday
Ifrom 9:00 a.m. to 4:00 p.m.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Ado.Dted
Personal Services 50,365 57,201 61,178 61,261 83
Supplies 2,312 2,020 2,700 2,950 250
Other Services & Charges 5,511 4,911 7,880 7,910 30
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
58,188 64,132 71,758 72,121 363
Budget Comments
The senior 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 budget has had a slight increase in personnel services due to
annual increases and funding our senior exercise program. Supplies has also been
increased to accommodate the growing number of participants.
Page 3-116
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2001 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 2001
121 Develop a JPM preventative maintenance plan.
Continue to upgrade kitchen appliances.
Expense Changes by Category
1998 1999 2000 2001 $ Amount
Actual Actual Adopted Adopted ~,~
Personal Services 92,516 90,224 141,572 157,336 15,764
Supplies 12,583 15,337 17,260 16,600 (660)
Other Services & Charges 54,751 59,823 63,060 64,430 1,370
Capital Outlay 2,999 16,532 21,800 7,800 (14,000)
Contingencies & Transfers 0 0 0 0 0
Budget Comments
162,849 181,916 243,692 246,166 2,474
The Murzyn Hall budget for 2001 has increased $2,474. Personnel Services has been
increased due to step increases of our part-time custodial staff. Building Improvement has
$2,000 budgeted for the installation of magnetic door holders for JPM. The purchase of new
scheduling software for JPM is budgeted at $2,500, and $3,300 is budgeted to replace the
ice machine in the kitchen.
Page 3-117
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~ibrary, 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 3-118
Enterprise Funds
Used to account for operations that are either financed and operated in a manner similar to
private business enterprises or where the governing body has decided that a periodic
determination of revenues earned, expenses, incurred, and/or net income is appropriate for
capital maintenance, public policy, management control, accountability, or other purposes.
Water Utility Fund: Used to account for revenues and expenses associated with services
to area residents.
Sewer Utility Fund: Used to account for revenues and expenses associated with sewer
disposal within the City.
Refuse Utility Fund: Used to account for revenues and expenses associated with
organized collection of refuse and recycling in the City.
Liquor Fund: Used to account for revenues and expenses associated with the operation
of three off-sale liquor stores.
Internal Service Funds
Used to account for the financing on a cost reimbursement basis of goods or services provided
by one department or agency to other departments or agencies within the City.
Central Garage Fund: Used to account for the costs of operating a maintenance facility
for automotive equipment used by other City departments. Such costs are billed to other
departments at actual cost plus a fixed overhead factor. The automotive equipment itself
is acquired by the various user departments which are responsible for financing
replacement vehicles as necessary.
Energy Management Fund: Used to account for the costs associated with energy
management and maintenance within the City. All costs are recorded in the fund and
allocated to user departments.
Data Processing Fund: Used to account for management information system costs
throughout the City.
Trust and Agency Funds
Used to account for assets held by a government in a trustee or agent capacity for individuals,
private organizations, other governments and/or other funds.
Police/Fire Contingency: Used to account for future years' expenditures related to police and
fire.
Page 3-119
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.
Comm 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
Accounting Coordinator
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
1999 - 2001
ADOPTED PRoPoSED ADOPTED ADOPTED
BUDGET BUDGET SALARIES SALARIES
2000 2001 1999 2000
ADOPTED
SALARIES
2001
0.20 0.20 9,000 9,000 9,000
0.80 0.80 31,200 31,200 31,200
1.00 1.00 36,180 42,300 38,651
1.00 1.00 75,500 89,064 95,985
1.00 1.00 56,012 59,816 60,116
1.00 1.00 37,280 39,800 39,800
1.00 1.00 37,896 40,584 40,584
0.25 0.25 5,000 5,000 5,000
1.00 1.00 30,494 32,915 32,915
0.75 0.75 22,357 22,970 22,970
8.00 8.00 340,919 372,649 376,221
1.00 1.00 52,808 58,901 58,401
0.00 1.00 0 43,000 55,524
1.00 0.00 32,384 0 0
1.00 0.00 26,716 30,019 0
0.50 0.00 12,994 13,983 0
1.00 1.00 27,102 32,080 30,330
1.00 1.00 29,336 32,960 39,084
1.00 1.00 48,372 51,992 51,492
0.00 1.00 0 35,835 36,131
1.00 0.50 32,161 12,563 14,193
0.50 0.50 8,840 8,840 9,360
8.00 7.00 270,713 320,173
77 000
51 006
85 800
36 932
31 552
26 495
38 536
0
29,304
27,968
3,500
22,720
25,042
0
0
294,515
1.00 1.00
1.00 1.00
2.00 2.00
1.00 1.00
1.00 1.00
1.00 1.00
1.50 0.50
0.00 1.00
1.00 1,00
1.50 0.50
0.40 0.40
0.75 0.75
1.00 1.00
0.00 0.00
0.00 0.00
13.15 12.15 455,855 495,775
83,648 83,648
56,390 56,390
94,491 94,491
39,524 39,524
35,884 36,614
30,936 31,526
13,810 14,661
28,552 30,696
31,342 31,442
10,878 4,444
3,500 3,500
20,372 20,372
28,592 29,420
2,736 0
15,120 0
476,728
Page 5-1
TOTAL FULL TIME
TOTAL PART TIME
CITY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL - F.T.E. & SALARIES
1999 - 2001
ADOPTED PROPOSED ADOPTED
BUDGET BUDGET SALARIES
2000 2001 1999
119.83 117.88 4,921,378
27.90 27.16 626,125
ADOPTED
SALARIES
2000
5,335,713
671,323
*NOTE: Part time,Seasonal and Tempory are shown in bold.
ADOPTED
SALARIES
2001
5,240,892
664,994
Page 5-4
Sr. Records Technician
Record Technicians
Community Service Officers
Secretary
Clek Typist
Inv. Pay Diff.
Seasonal Bike Safety
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
Clerical/Purchasing Clerk
Engineering Tech IV
Engineering Tech Ill
Engineering Tech II
Forman
Maintenance III
Maintenance ~
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
CITY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL-F.T.E.& SALARIES
1999-2001
ADOPTED PROPOSED
BUDGET BUDGET
2000 2001
1.00 1.00
2.00 2.00
3.50 4.00
1.00 1.00
1.00 1.00
0.12 0.12
0.00 0.00
0.00 0.00
ADOPTED ADOPTED
SALARIES SALARIES
1999 2O0O
39,120 40,208
60,888 60,888
95,478 91,854
32,266 32,216
27,794 27,844
6,612 7,92O
2,5OO 2,750
0 0
0 0
35.62
ADOPTED
SALARIES
2001
42,080
62,179
114,038
34,629
29,824
9,240
2,750
0
0
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
3.00
9.00
6.00
2.37
35.12 1,618,948 1,704,301 1,708,893
66,353
54,463
55,313
37,906
43,522
32,644
30,744
46,383
35642
33529
125942
121 813
339 504
179 736
88 400
76,437
58,332
59,184
40,584
46,601
35 755
34435
50 097
43 672
36 209
135 147
127 142
293,624
275,011
91,000
33.37
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
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 1,292,094 1,403,230 1,404,342
1.00 1.00 54,568 60,384 58,582
1.00 1.00 38,479 41,192 40,991
0.33 0.33 8,188 8,474 8,728
2.00 1.50 54,290 46,007 57,941
0.00 1.00 0 33,210 12,033
1.00 1.00 30,148 33,210 32,020
1.75 1.75 40,337 40,211 41,040
1.00 1.00 36,271 38,176 33,176
1.41 2.00 27,049 34,326 46,383
0.83 0.50 17,440 10,817 11,190
10.32 11.08 306,770 346,007 342,084
I 38,176 33,176 33,176
I 38,176 33,176 33,176
Page 5-3
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
Libra~ Aide
1 Circulation Clerk
TOTALS
MUNICIPAL LIQUOR STORES:
STORE # 1:
Liquor Manger
Assistant Liquor Manager
Store Supervisor
Head Cashier
Cashiers and Stockers
STORE # 2:
Assistant Liquor Manager
Store Supervisor
Cashiers and Stockers
STORE # 3:
Store Supervisor
Cashiers and Stockers
TOTALS
POLICE DEPARTMENT:
Police Chief
Police Captain
Police Sergeants
Police Corporals
Police Officers
CiTY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL - F,T.E. & SALARIES
1999 - 2001
ADOPTED PRoPOSED ADOPTED ADOPT'ED
BUDGET BUDGET SALARIES SALARIES
2000 2001 1999 2000
1.00 1.00 67,816 63,008
1.00 1.00 52,436 57,908
0.00 3.00
6.00 2.00 298,944 266,615
0.00 0.00 0 40,258
0.62 0.62 18,499 20,050
4.00 4.00 49,000 60,800
1.00 1.00 21,923 26,986
13.62 12.62 508,618 535,625
1.00 1.00 63,524 68,012
1.00 1.00 39,120 41,880
1.00 1.00 39,120 41,880
1.00 1.00 30,474 32,638
1.00 1.00 28,609 30,626
0.65 0.65 18,914 21,170
3.45 3.45 44,393 50,365
0.00 0.05 0 5,075
0.75 0.75 18,131 20,289
9.85 9.90 282,285 311,935
1.00 1.00 68,460 73,180
1.00 3.00 35,764 76,630
2.00 0.00 61,586 32,964
1.00 1.00 20,904 22,271
4.00 4.00 75,275 83,363
1.00 1.00 37,510 40,158
1.00 1.00 30,793 32,964
1.40 1.40 31,220 40,275
1.00 1.00 30,793 32,984
1.40 1.40 40,820 49,376
14.80 14.80 433,125 464,165
1.00 1.00 65,300 78,500
1.00 1.00 62,684 63,500
3.00 3.00 108,691 183,518
1.00 3.00 0 57,276
21.00 18.00 1,057,615 1,057,827
Page 5-2
ADOPTED
SALARIES
2001
68,532
57,908
166,404
106,646
40,477
20,050
69,650
26,986
556,653
68,012
41,880
41,880
32,638
30,626
21,170
50,365
5,075
20,289
311,935
71,350
116,219
0
23,713
83,913
39,730
32,604
40,275
38,650
49,376
495,830
80,288
60,983
180,532
166,338
926,012
City of Columbia Heights
City Manager and City Council Changes
City Manager Cuts:
Mayor-Council
Police
Fire
Back to the Parks
Murzyn Hall
(10,000)
(57,809)
(44,789)
(lO,OOO)
(27,000)
Cut to contingencies
Full-time CSO officer, plus 20,000 other
Cut for SUV
Eliminate this program
Cut parking lot improvements
City Council Adds:
Mayor-Council
Police
Back to the Parks
Capital Improvement Central Garage
Central Garage
Genera! Fund
Capital Improvement Central Garage
State Aid
Water Utility
Sewer Utility
Storm Sewer Fund
City Council Cuts:
Engineering
Streets
Street Lighting
Traffic Signs and Signals
Parks
Tree Trimming
Dutch Elm Sanitation
Datch Elm Replanting
10,000
37,809
10,000
75,000
60,000
15,O00
7,223
664
2,812
2,274
1,473
(1,150)
(2,000)
(500)
(200)
(2,500)
(750)
(600)
(5oo)
To increase contingencies
Add back I CSO position
Add for possible skating rink
Transfer in for Garage improvements
Transfer out for Garage improvements
Transfer out for Garage improvements
Transfer in for Garage improvements
Transfer out for Garage improvements
Transfer out for Garage improvements
Transfer out for Garage improvements
Transfer out for Garage improvements
General cuts at recommendation of Department
General cuts at recommendation of Department
General cuts at recommendation of Department
General cuts at recommendation of Department
General cuts at recommendation of Department
General cuts at recommendation of Department
General cuts at recommendation of Department
General cuts at recommendation of Department
Page 5-5
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 figure notyetavailable
Miles of Streets and Alleys
Trunk Highways 3.0 City Streets
County 6.2 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
3
1
Building Permits
Year
1990
1991
1992
1993
!994
1995
1996
1997
1998
1999
2000
Number
486
484
515
505
565
596
602
678
597
1,254
794
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
-- Page 5-6
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 u'ansactions 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 Lev3'). 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 Fire 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 fLxed 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 o,~ed or held by a government which have monetary value.
Attrition. A method of achieving a reduction in personnel by not refilling the positions vacated through 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 5-7
Capital Improvement Plan (CIP). The five year schedule of capital improvement projects and items. This is a
flexible budget document that is used as a planning tool for needed improvements.
Capital Outlay. Expenditures that result in the acquisition of or addition to fixed assets which have a value over
$1000 and have a useful life of greater than one year.
Capital Projects. Major construction, acquisition, or renovation activities which add value to a government's
physical assets or significantly increase their useful life. Also called capital improvements.
Cash Basis. A basis of accounting in which transactions are recognized only when cash is increased or decreased.
Certified Tax Levy. The ad valorem tax levy that is recorded with Anoka County.
Class Rate. Set by the Legislature, the rates are multiplied by the market value to determine the net tax capacity of
a property.
Constant or Real Dollars. The presentation of dollar amounts adjusted for inflation to reflect the real purchasing
power of money as compared to a certain point in time in the past.
Consumer Price Index (CPI). A statistical description of price levels provided by the U.S. Department of Labor.
The index is used as a measure of the increase in the cost of living (i.e. economic inflation).
Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.
Contractual Services. Services rendered to a government by private firms, individuals, or other governmental
agencies. Examples include utilities, rent, maintenance agreements,and professional consulting services.
Cost-of-living Adjustment (COLA). An increase in salaries to offset the adverse effect of inflation on
compensation.
Current Ad Valorem Taxes levied and becoming due during the current year, from the time the amount the tax
levy becomes due until a penalty for non-payment is attached.
Debt Service. The plarmed accumulation of revenues and appropriation of expenditures for the retirement of long-
term debt principal and interest.
Deficit. The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues
during a single accounting period.
Delinquent Ad Valorem Taxes that remain unpaid on and after the date on which penalty for non-payment is
attached.
Department. The basic organizational unit of government which is functionally unique in its delivery of services.
Depreciation. Process of allocating the cost of a capital asset to the periods during which the asset is used.
Disbursement. The expenditure of monies from an account.
Distinguished Budget Presentation Awards Program. A voluntary awards program administered by the
Government Finance Officers Association to encourage governments to prepare effective budget documents.
Employee (or Fringe) Benefits. Contributions made by a government to meet commitments or obligations for
employee fringe benefits. Included are the government's share of costs for Social Security and the various pension,
medical and life insurance plans.
Page 5-8
Encumbrance. The commiwnent of appropriated funds to purchase an item or seri;ice. 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 paymem of cash on the t~ansfer 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 fmc 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. 'l-he 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 serx'ices:
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.
Homestead and Agriculture Credit Aid (HACA). 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.
HI~,n.. 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 government in the form of grants or
shared revenues for various activities,
Page 5-9
Investment. Securities permitted by law are purchased and held for the production of income in the form of
interest.
Le~?. To impose taxes for the support of govemment activities.
Le~? 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 Minnesota for the maintenance of certain
streets within the CiD' 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 government 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 department to function.
Other Services and Charges. Include expenditures for services other than personal services. Examples of such
charges include professional services, communication, transportation, advertising, printing 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.
PHor-Ye~_r Encumbrances. Obligations from previous fiscal years in the form of purchase orders, contracts or
salary commitments 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 5-10
Proprietary Funds. Funds that account for govermnent operations that are £manced and operated in a manner
similar to a private business.
Reserve. An account used to indicate that a portion of fund equity is legally restxicted 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, fmcs, 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 5-11