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HomeMy WebLinkAbout2005 Adopted BudgetCITY OF COLUMBIA HEIGHTS~ ADOPTED ANNUAL BUDGET # FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2005 2005 ADOPTED BUDGET CITY OF COLUMBIA HEIGHTS 2005 BUDGET TABLE OF CONTENTS INTRODUCTION Introduction ........................................................................................................................ 1 Principal City Officials ........................................................................................................ 3 Geographical Location ....................................................................................................... 5 City Manager's 2005 Budget Message .............................................................................. 7 BUDGET SUMMARY Changes in Tax Levy ....................................................................................................... 13 Tax Levies Payable 2002-2005 .......................................... : ............................................ 15 'Cumulative LGA Lost ........................................................................................................ 17 LGA and Tax Levy History ................................................................................................ 19 Total Tax-Supported Budgets .......................................................................................... 21 Where Your Property Taxes Go ....................................................................................... 23 Summary of Personnel by Department, 2003-2005 ........................................................ 25 Resolution ........................................................................................................................ 27 OPERATING BUDGET Summary Expenditures by Functional Area ..................................................................................... 29 Revenues by Source ....................................................................................................... 31 General Fund, Library Fund, and EDA Revenue ............................................................. 33 General Fund and Library Fund Expenditures by Classification ..................................... 35 General Fund, Library Fund, and EDA Comparison of Expenditures & Revenues ......... 37 DEPARTMENT BUDGETS Administration ............................................................................................................... 39 Mayor-Council (101-41110) ................................................................................. 45 City Manager (101-41320) ................................................................................... 46 Assessing (101-41550) ......................................................................................... 47 Legal (101-41610) ................................................................................................ 48 Community Development ............................ ................................................................. 49 Protective Services (201-42400) ......................................................................... 55 Community Development Administration (201-46310) ........................................ 56 Economic Development Authority (204-46314) ................................................... 57 Finance ........................................................................................................................... 59 Finance (101-41510) .......................................................................................... 65 Elections (101-41410) ........................................................ , ................................. 66 Water Administration (601-49440) ....................................................................... 67 Sewer Administration (602-49490) ...................................................................... 68 Storm Sewer Administration (604-49690) ............................................................ 69 Information Systems (720-49980) ....................................................................... 70 Information Systems Imaging (720-49981) .......................................................... 71 Information Systems Internet (720-49982) .......................................................... 72 Fire Department ............................................................................................................. 73 Fire (101-42200) .................................................................................................. 79 Civil Defense' (101-42500) ................................................................................... 80 Capital Equipment-Fire (431-42200) ................................................................... 81 Capital Equipment-Civil Defense (431-42500) .................................................... 82 Capital Equipment-Fire (439-42200) ................................................................... 83 Police Public General Government ..................................................................................................... 85 General Government Buildings (101-41940) ....................................................... 91 Recognition/Special Events (101-45050) ............................................................ 92 Contingencies (101-49200) .................................................................................. 93 Transfers (101-49300) ......................................................................................... 94 Cable Television (225-49844) .............................................................................. 95 Refuse Disposal (603-49510) .............................................................................. 96 Refuse Collection (603-49520) ............................................................................ 97 Recycling (603-49530) ......................................................................................... 98 Hazardous Waste (603-49540) ............................................................................ 99 Capital Improvement Gen Gov Building - Library (411-45500) ........................ 100 Energy Management (710) ................................................................................ 101 Library ........................................................................................................................... 103 Library (240-45500) ........................................................................................... 109 Municipal Liquor Stores .............................................................................................. 111 Top Valu I (609-49791) ...................................................................................... 117 Top Valu II (609-49792) ..................................................................................... 118 Heights Liquor (609-49793) ............................................................................... 119 Non-Operating (609-49794) ............................................................................... 120 Department ....................................................................................................... 121 Police (101-42100) ............................................................................................. 127 Animal Control (101-42700) ............................................................................... 129 DARE Projects (270-42160) .............................................................................. 130 Police Capital Equipment (431-42100) .............................................................. 131 Works ............................................................................................................... 133 Public Works Personnel (101-43000) ................................................................ 143 Engineering (101-43100) ................................................................................... 144 Streets Streets (101-43121) ............................................................................... 145 Street Lighting (101-43160) ................................................................... 146 Traffic Signs & Signals (101-43170) ...................................................... 147 Sanitation Weed Control (101-43260) .................................................................... 148 Tree Trimming (101-46102) ................................................................... 149 Dutch Elm Sanitation (101-46103) ......................................................... 150 Dutch Elm Replanting. (101-46104) ........................................................ 151 Parks (101-45200) ................................................................................. 152 Engineering Capital Equipment (431-43100) ......................................... 153 Parks Capital Equipment (431-45200) ................................................... 154 Streets Capital Equipment (431-43121) ................................................. 155 Capital Equipment - Tree Trimming (431-46102) ................................. 156 State Aid Maintenance (212-43190) ...................................................... 157 Water Utility Source of Supply (601-49400) ............................................................... 158 Distribution (601-49430) ........................................................................ 159 Water Non-Operating (601-49449) ........................................................ 160 Water Capital Equipment (433-49449) .................................................. 161 Sewer Utility Collections (602-49450) ......................................................................... 162 Disposal (602-49480) ........................................................ . ..................... 163 Sewer Non-Operating (602-49499) ........................................................ 164 Storm Water Utility (604-49650) ............................................................ 165 Storm Water Non-Operating (604-49699) .............................................. 166 Sewer Capital Equipment (432-49499) .................................................. 167 Capital Improvements State Aid Construction (402) .................................................................. 168 Parks Capital Improvement (412-45200) ............................................... 169 Infrastructure (430-46323) ..................................................................... 170 Water Construction (651) ....................................................................... 171 Sewer Construction (652) ...................................................................... 172 Storm Sewer (438-49699) ...................................................................... 173 Storm Sewer Construction (653-49699) ................................................ 174 Central Garage (701-49950) .............................................................................. 175 Capital Improvement-Garage (411-49950) ...................................................... 176 Capital Equipment- Garage (434-49950) ...................................................... 177 Recreation ............................................................................................................... 179 Administration (101-45000) ................................................................................ 185 Youth Athletics (101-45001) .............................................................................. 186 Adult Athletics (101-45003) ................................................................................ 187 CHASE (101-45004) .......................................................................................... 188 Traveling Athletics (101-45005) ......................................................................... 189 Tdps & Outings (101-45030) .............................................................................. 190 Senior Citizens (101-45040) .............................................................................. 191 Murzyn Hall (101-45129) ................................................................................... 192 FINANCIAL RESOURCES FOR OPERA TING BUDGET ......................................................... 193 CAPITAL IMPROVEMENT BUDGET Capital Equipment Replacement 5-Year Projection ...................................................... 195 DEBT SERVICE BUDGET Bonds (376-634) ............................................................................................................ 205 SUPPLEMENTARY INFORMATION Total Personnel, 2002-2005 .......................................................................................... 207 Community Profile ......................................................................................................... 211 Glossary of Terms ......................................................................................................... 213 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 ~ctlvities 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 seve~'al 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. In 1998 the budget document format was significantly revised to follow the Govemment 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 preparation work. sheets in an electronic format to all departments along with a budget'preparation manual to prepare their draft proposed budgets for the upcoming year. Once the departments have completed the worksheets, they are retUmed to the Finance Department electronically and in a printed, paper format that has been signed by ~the. appropriate department Or_divisi°n 'head, .The Final[ce .D_ep_a.~.e.p.'t t.h~n_:r_ev_!.e, ws_.'~_a.n_d_ .a_.ss_.em__b.!~...~!!.,p~f_~h~. · "~l~it~i iYitb th~' biJ~lg'~t doi~iJcn~nt.' Ttia"i:l~ft 'bu-dget"docament 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 coi-nplete, 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 w!th the budget detail. Once.th!s is comP!eted.i.t is reviewed by 'division/departmerit heads and submitted to the City Council. The'Council reviews the budget with t'he City Manager and Finance Director to prepai-e the prop..osed budget. By.September 1'5m a proposed budget and tax levy is certified to Anoka County. By November 24"', the County sends a notice to each taxpayer indicati~ the proposed pro,ptherty tax i~rease and the date of each tax district's budget hearing. Between November 29 and December 20 , the Council holds a public hearing on the proposed budget. After the hearing, the Coancil approves the proposed budget and next year's'proposed property tax levy, which is necessarY to finance the approved budget. The City Treasurer then certifies the levy and the budget to Anoka County. The County collects the property taxes on behalf of the City.. · Budget Organization The City's 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 .~nd is. defined as an independent fiscal and accounting entity with a self-balancing set of accounts and resources, that 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 pollce 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 Depari]'nent 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. Personal Services: Accounts for all costs for employees of the City, including salaries, over-time, PERA and FICA contributions, workers' comp, hosp!taliz~ "1 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 lubdcants,.and cost of goods purchased for.resale, including the Metropolitan Council sewer charges, water purchased Eom Minneapolis, aqd 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, traini.ng and conference costs, telephbne, postage, out of town and local travel expense, advertising~, and all contra, cted seryices such as legal fees,` auditing fees, and other expert and Capital Outlay: Covers all equipment, fumiture, and major improvements to buildings. Most.Individual items or expenses need to exceed $1,000 each to fall Under this classificati°n.''Generally spealdng, if the cost'is 'less than $1,000.per.item, it would fall under the SuPplies claSSification. " Contingencies & TransferS: Covers conl~ngencies, 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. -2- CITY OF COLUMBIA HEIGHTS, MINNESOTA PRINCIPAL CITY OFFICIALS DECEMBER 2004 CITY COUNCIL JULIENNE WYCKOFF, MAYOR Te~:m expires 01.,03-2005 TAMMERA ERICSON, COUNCIL MEMBER BRUCE NAWROCKI,. COUNCIL MEMBER Term expires 01-08-2007 Term expires 01-03-2005 . BRUCE KELZENBERG, COUNCIL MEMBER ...... ROBERT A..WILLIAMS,..COUNCIL MEMBER . . Term expires 01-08-2007 Term expires 0.1-03-2005 CITY.MANAGERIAL STAFF Employee Position Date Appointed Walter Fehst. M. Rebecca Loader William Elrite Linda Magee Charles Thompson Thomas Johnson Robert Streetar Keith Windschitl Kevin Hansen 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 July 8, 1996 July 31, 1978 September 28, 1981 October 18, 1982 November 9, 1999 October 23, 1995 May 28, 2002 August 4, 1997 December 1, 1997 -3- -This page intentionally left blank- -4- CITY OF COLUMBIA HEIGHTS GEOGRAPHICAL LOCATION -6- CITY OF COLUMBIA HEIGHTS 2005 BUDGET MESSAeE The budget message and document have been put together to comply with the City Charter and state statute requirements for providing budget information and adopting a proposed budget and a proposed tax levy. Under state statutes the City of Columbia Heights must adopt a proposed budget and a proposed tax levy and certify it to the County Auditor's office prior to September 15. The City then has until December 28 to adopt and certify a final budget and levy to the County Auditor's office. The final levy can be less than the propoSed levy but it cannot be greater than the proposed levy. Based on this, staff traditionally recommends establishing a proposed levy that is adequate to cover budgetary needs with the understanding that as the budget process is finalized, the City Council has the opportunity to reduce the final property tax levy. Budget Format The City of Columbia Heights budget is prepared and distributed .in a, summary format that includes useful narrative information highlighting department activities, objectives, and budget summary. This format is designed to provide the user of the budget with a more descriptive narrative explaining the highlights of the budget. Under this format the budget is broken down into ten functional areas and is prepared with a summary for each of these areas along with a ~.-detailed budget workbook for.the City CounCil to.utilize-during their.budget review. . The summary ~ budget bOok is then again' summarized in a public document that is used for the City's public budget adoption meeting and for any required Truth in Taxation hearings. The budget message follows the format of the overall budget, and provides a narrative section summarizing each of the functional areas along with overall summary information regarding the budget document, the total budget, property taxes, and other revenue sources. Budget Overview Budget Highlights The budget has followed a steady downward trend and has not kept up with inflation for several years due to levy limits. With the imposition of. levy limits, and no significant new revenue sources, it has been difficult for the City of Columbia Heights to maintain cost of living increases in the budget and impossible to increase the budget to provide expanded services to residents. This situation worsened in 2003 when the state reduced state aid by $696,700. This situation continued With the 2004 budget. In 2004 the state reduced aid to the City by $1,048,796 and allowed the City to only.make up 60% of this .redUCtion or approximately $629,296 in a'~property taX increaSe. For the 2005 budget the City Will lose an additional $544,726 in local government aid (LGA), which the City Manager' has proposed to make up through a property tax 'levy increase. Looking to the future, .the .City is also scheduled to lose an additional $338,380 in LGA for the budget year of 2006;~ This will bring our total annual reduction in LGA to $1,931,902. The bottom line of this is that the 2004 budget was significantly reduCed and 'the City Manager has recommended that we "hold-the-line" on that budget with no inCreases for inflatiOn in 2005 or 2006. Although a portion of the aid lost has been made Up through a Property tax levy, the actual budget has seen a reduction and no inflationary increase for three years. The following charts reflect this reduction in LGA and the effect of the "hold.the-line" budget. -7- As mentioned above, the state legislature greatly reduced state aid to the City of Columbia Heights in 2002. The following chart reflects what the City received in state aid for the years 2001 through 2004 and includes the projection for 2005 and 2006. 2001 200'~' ..... 2003 2003 2004 2005 2006 Adopted Adopted Adopted Revised Adopted Proposed Projected Budget Bu.d_get Budget Budget Budget Budget Budget HACA 1,004,368 0 0 0 0 0 0 LGA 2,385,618 2,589,420 2,651,999 1,955,299 1,603,203 1,058,477 720,097 Total 3,389,986 2,589,420 2,651,999 1,955,299 1,603,203 1,058,477 720,097 Change from Prior Year 60,835 (800,566) 62,579 (696,700) (352,096) (544,730) (338,380) Following the guidelines established by the state legislature and govemor, the City of Columbia Heights has passed a significant amount of the aid reductions on to residents in the form of a proiSe'rty tax levy increase. It should be noted that although the City and County had property tax levy increases as a result of state legislation in 2002, in that year there was. a large offset to this because the state drastically increaSed aid to schOol districts and the .ievy reduction ,by school distriCts was greater than the levy increase from 'the City and CoUnty. Then,' for both the Years 2003' and 2004, the City levy increase was less than the .state LGA reduction the City received; 2005 is the first year where the City is actUally proposing to make up the entire state LGA recommended budget. This..does not include the City CoUncil's cost of living increase to the proposed. 2005 levy. PROPERTY TAXES, 2003 - 2007 Property Taxes 2003 2004 2005' 2006 2007 Adoptp_d. Adopted Proposed Proposed Proposed Library 433,585 .433,585 433,585 433,585 433,585 EDA 140,569 84,965 84,965 84,965 84,965 General Fund 4,243,830 4,299,434 4,928,710 5;473,436 5,811,816 Lost LGA Levy Increase 629,276 544,726 338,380 0 Cost of Living Levy Increase 268,466' Total Levy 4,817,984 5,447,260 5,991,986 6,330,366 6,598,832 Levy Increase from Prior '(6,146) 629,276 544,726 338,380 268,466 Year ~ The final factor in the property tax formula is the state legislature's restrUcturing of class' rate percentages for real Property taxes payable in 1997 and for future years. The class rate changes made during this period, of time had a major effect on residential property, as there was a considerable shift in tax capacity value from commercial-industrial and residential non-homestead to residential homestead property. As shown in the 'following table, residential homestead property shows no change in class rate for the first $72,000 of value. There is a slight decrease in class rate for higher priced homes. However, there was a significant decrease in class rate for commercial-industrial property and residential non-homestead property. The result of this is that although there was a small reduCtion for residential property, there was a far greater reduction for -8- non-residential property that, in effect, shifts a significant amount of the property tax' payment to residential non-homestead property from other propedies. CLASS RATE PERCENTAGES BY REAL PROPERTY TYPE TAXES PAYABLE 1997 THROUGH 2005 Real Property Payable !Payable Payable PaYable Payable Payable Payable Description t997 '1998. t999 2000 and 2002 2003 2004and Class Class Class 2001 · Class Class 2005 Rate Rate Rate Class Rate Rate Rate 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% 1.00% 1.00% 1.00% $76,000 -'$500,000 1.65% 1.00% 1.00% 1.00% Over $500,000 1.25% 1.25% 1.25% Commercial-industrial and public utility . . First $100,000 3.00% Over $100,000 4.60% First $150,000 2.70% 2.45% 2.40% 1.50% 1.50% 1.50% · .Over $150,000 ........ 4.00% 3.50% 3,.40% 2.00% 2.00% 2.00% .unit First $72,000 2.30% 2.10% 1.70% Over $72,000 2.30% 2.10% 1.70% First $75,000 Over $75,000 First $76,000 1.65% 1.50% 1.25% 1.25% $76,000 - $500,000 1.65% 1.50% 1.25% 1.25% Over $500,000 . !..~.65% 1.50% 1.25% 1.25% Residential non-homestead, 2:3 units and undeveloped land 2.30% ............ 2.10% 1.70% 1.65% 1.50% 1.25% 1.25% Residential non-homestead r 4 or more units 3.40% 2.90% 2.50% 2.40% 1.80% 1.50% 1.25% Low Income .. 1.00% 0.90% .. 1.00% 1.25% Economic Environment As indicated in the Moody's Municipal Credit Rating for the City of Columbia Heights, our finances remain' satisfactory with reasonable reserves. However, Moody's did state that the General Fund reserve of 40% of the General Fund expenditures was adequate, but as a rating agency they would prefer to see a 50% level. As a result of.this review, by Moody's, the City has retained an A1 bond rating. In this rating review Moody, s also commended the City Manager for the foresight to look at a three-year budget process rather than the traditional one-year budget plan. In general, the City's revenue structure is somewhat vulnerable to economic pressure as for 2005 the City will still be receiving $1,058,477 in LGA. This is slated to decrease to $720,097 in 2006. However, as the state's financial condition continues to worsen there is always the potential that this amount of aid could be reduced further. The City still maintains a cash flow fund balance equal to 45% of the general operating fund budget. This is necessary as the City does not receive any significant revenue from state aid or property taxes in the first six months of the year. Without this fund balance it would be necessary for the City to borrow money to operate with -9- during the first six months of the year. The City's primary source of increased revenue is through property tax levies. Over the past several years the City Council has maintained a very conservative profile by increasing property taxes by minimal percentages. The only exception to this has been the decision to increase property taxes to make up for a portion of the lost state aid. To maintain the quality of services provided to the residents of Columbia Heights, it will be necessary to look at more aggressive increases in the property tax levy. Significant Highlights on Expenditures 'Hold- the-Line' Budgets For the 2005 budget preparation the City Manager instructed all division and department heads to prepare a ~hold-the-line" budget. Thi~ necessitated absorbing all inflation for 2005 into the current budget allocation. 'The most noteworthY portion of this was in the area of Personnel. When the 2004 budget was completed union contracts had not been settled. Subsequently, the 2004 budget did not include 'funds for cost of living increases. In 2004 the City Council finalized collective bargaining agreements and granted employees a 2% pay increase effective ~July 1, 2004. In addition to this they granted a 2% pay increase in salaries for 2005. This equated to a 4% pay increase adjustment for the 2005 budget. As personnel is a major'cost factor in the City's budget, even a small pay increase has a major effect on budgets. The followingchart, reflects 15_posit_ioas jn .the .G..ity th_a.t..w~_r_e .e_.ith_e.r._e!!__mina~t~d.fr_o .m_. th~ budget or left. vacant in 2004. ................ POSITION Yes No Accounting Clerk H-Assessing 1 1 Administration Clerk 0.75 0~75 Police Officer 4 2 2 CommUnitY ServiCe OffiCer 2 Public Works Clerical 1 1 Maintenance Worker. ': 1 1 Maintenance IH-Utilities 1 1 * Secretary II Permits/Licenses 0.75 0.75 ** Recreation Coordinator 1 1 *** Building Official. 0.5 0.5 Firefighter 1 1 · 0 Accountant 1 1 TOTAL 15.00 6.00 9.00 * Full-time position filledat 5A time; half-time position not filled. ** Seasonal was hired for summers of 2003 and 2004. This was funded through the 21st Century Grant. ***Building Inspector was reduced to a 20 hr a week contract position. As you can see from this chart, of the 15 vacant positions, nine were actually deleted from the budget while six remained in the budget but were not filled. Of these six unfilled positions in 2004, three of them have aCtually been removed from the 2005 budget. Those removed from the 2005 budget are one police officer, one public works maintenance III position, and one -10- accountant. This left one police officer and one flrefighter in the 2005 budget and it is anticipated that these positions will be filled in 2005. Staff is also recommending that the City Council add back one'police officer and a fulltime building official for the final adopted 2005 budget. The following chart shows the tax-supported funds budget for 2003, the reductions to the 2004 and the City Manager's proposed 2005 budgets along with the City Manager's recommendations . or budget projections for 2006 and 2007. It also reflects the actual adopted 2005 budget. ..Total Tax Supported Budgets General Fund, Library Fund, EDAFund ~o, ooo,ooo ........ . ...... 9,500,000 . 9,000,000 ~ ,=~, .~ 7,000,000 -~ ,ooo,ooo As you can see from the above chart, the 2004 budget decreased by $770,928 from 2003 and we are "holding-the-line" and keeping the budget at this same level for 2005 and 2006 with a 3% increase for 2007 that amounts to $268,466. The net result of this is that the 2007 budget will still be $502,462 less than the adopted 2003 budget. This in itself is noteworthy. However, when you take into consideration that all pay increases and other inflationary factors have been absorbed into this budgeting level, all managers should be complimented for their efforts in holding the line on expenses and still providing a high level of service to residents. -11- Conclusion The above narrative should provide an overview of the most salient changes and assumptions included in the budget. The budget for 2004 went way beyond a "hold-the-line" budget. It made significant reductions to all functional areas. Staff has maintained the same budget level for 2005 and is projecting to also maintain this level for 2006. Even with this major reduction of expenditures, it was necessary to implement a 13% increase in the certified levy for 2004 to make up 60% of the state aid reductions to the City. This levy increase equated to approximately a 21% increase in City property taxes for 2004. In 2005 the City Manager recommended a proposed levy that would only make up for the loss in LGA. The City Council increased this proposed levy by $250,000 for cost of living. This equated to a levy increase for 2005 of 14.6% or an increase in City 'property taxes of 21%. Although 'these property tax increases are considerable, they still do not make up for the full amount of lost aid in 2004 and 2005. This has necessitated significant budget and staff reductions. Staff Recommendation at the Truth in 'Taxation Hearing At the Truth in Taxation hearing on December 6, 2004 staff Will be making recommendations to the City Council to add back a fulltime police officer at a cost of $58,252, to add back $4,410 to the library to reinstate the summer reading program and make up for cuts in supplies and periodicals, .and to add $32,760_ for increased_health insurance costs_..__~The_r.e_. _also will..be a recommendation to-add.-$19~375 to. Community-DevelOpment to upgrade the City Planner position and re-hire a fulltime building inspector. Other changes include retuming the Special Projects CoOrdinatOr' position to fulltime, $20,454, and decreasing the Royalty-Float budget by $7,000. In addition to theSe add-backs there is a recommendation.for, a cut of $13,500 in the Mayor-Council budget for the reduction of travel, training and contingencies. The net result of these adds and cUts is a net increase to the City Manager's proposed..budget of $114,751. However, the bright side to this is that the 'proposed tax levy adopted by the City Council on September 6, 2004 included $250,000 for cost of living increases. As staff has absorbed the Cost of living increases in the budget and is only recommending a $95,697 add-back, the net result is that the proposed levy can be reduced by $154,303. This will result in a property tax savings from the Truth in Taxation notices that were mailed to all residents. Budget Adoptloh At the December 13, 2004 City Council meeting the City Council adopted the levy and budget for 2005 in the amount of $6,102,537. This amount was $110,551 higher than the City Manager's recommended levy. The $110,551 covers 'the council add-backs to tax-supported funds that were proposed and discussed at the Truth in Taxation hearing. ~. -!2- Changes in Tax Levy 2002 - 2005 6,000,000 5 4,000 3,000,000 2~ 0 I[] General Fund [] Library Fund n~EDA ' :2002' 4,095,527 591,588 137,015 2003 4,243,830 433,585' 140,569 2004 4,928,710 433,585 84,965 2005 5,578,737 438,835 84,965 -13- -~This page intentionally left blank~~''- '- -14- City of Columbia Heights, Minnesota TAX LEVIES PAYABLE 2002 - 2005 2002 2003 2004 2005 Adopted Adopted Adopted Proposed General Fund 4,095,527 4,243,830 4,928,710 5,578,737 Library 591,588 433,585 433,585 438,835 EDA 137,015 140,569 84,965 84,965 Total Levy 4,824,130 4,817,984 5,447,260 6,102,537 MARKET VALUE (PAYABLE 2004) 63,300 MARKET VALUE (PAYABLE 2005) 74,400 County City School Other Total 2003 Taxes 128 160 137 19 ~. 2004 Taxes 139 193 152 19 503 2005 Proposed Taxes 152 228 167 20 567 Amount of Increase 2004/2005 13 35 15 I 64 ~MARKET VALUE (PAYABLE 2004) ...... 103,700 - · MARKET ~7ALUE (PAYABLE 2005) ......... . ......... 119,300 County . City School Other Total 2003 Taxes 236 297 239 37 809 2004 Taxes 270 375 '277 36 958 2005 Proposed Taxes 310 464 307 40 1,121 Amount of Increase 2004/2005 40 89 30 4 163 MARKET VALUE (PAYABLE 2004) 139,900 MARKET VALUE (PAYABLE 2005) 160,800 County City School Other Total 2003 Taxes 362 456 348 55 1,221 2004 Taxes 405 563 400 55 1,423 2005 Proposed Taxes 458 686 439 59 1,642 Amount of Increase 2004/2005 53 123 39 4 .219 MARKET VALUE (PAYABLE 2004) 172,700 MARKET VALUE (PAYABLE 2005) 195,700 County City School Other Total 2003 Taxes 477 600 447 89 1,613 2004 Taxes 528 734 513 90 1,865 2005 Proposed Taxes 583 873 550 104 2,110 Amount of Increase 2004/2005 .55 139 37 14 245 MARKET VALUE (PAYABLE 2004) 208,700 MARKET VALUE (PAYABLE 2005) 240,000 County City School Other Total 2003 Taxes 601 757 554 92 2,004 2004 Taxes 661 919 635 89 2,304 2005 Proposed Taxes 740 1,108 690 96 2,634 Amount of Increase 2004/2005 79 189 55 7 330 -15- ........ ' ........... ~l~i~'page inten't~onally .~eft blank- -16- Cumulative LGA .Lost [] Certified LGA [] LGA Lost 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 2003 2003 2004 2005 2006 -17- -18- 7,500,000 LGA and Tax Levy History J[] LGA [] Tax Levy 6,500,000, 5,500,000 4,500,000 3,500,000 2,500,000 1,500,000 500,000 .2003 '2004 2005 2003 2004 2005 I 2,651,999 1,603,203 1,058,473 4,817,984 5,447,260 6,102,537 Total 7,469,983 7,050,463 7,161,010 -icj- -20- Total Tax SupPorted Budgets General Fund, Library Fund, EDA Fund 10,000,000 9,500,000 9,000,000 8,500,000 8,0~0',0~0 7,500,000 7,000,000 6,500,000 6,000,000 5,500,000 o ~ o C~ C~I -21- -This page intentionally, left blank- -22- WHERE YOUR PROPERTY TAXES GO Payable 2004 County 30% Miscellaneous 7% city School 21% WHERE YOUR PROPERTY TAXES GO Payable 2005 County 29% Miscellaneous 7% City School 19% -23- -This page intentionally left blank- CITY OF COLUMBIA HEIGHTS SUMMARY OF PERSONNEL BY DEPARTMENT BUDGETED FULL-TIME PERMANENT EMPLOYEES Adopted Adopted Adopted Adopted 2002 2003 2004 2005 Administration Community DeVelopment Finance Fire Information Systems Library Liquor Police Pdbli(~ WOrks Recreation 6 6 7 8 2 5 8 35 32 6 5 5 8 9 2 5 8 · -34 ...... 32 6 5 4 8 9 2 5 8 31 '31 5 5 6 8 9 2 5 9 31 29' 5 Total 115 114 108 109 -25- -This page intentionally left blank= RESOLUTION 2004 - 84 RESOLUTION ADOPTING A BUDGET FOR THE YEAR 2005, SETTING THE CITY LEVY, AND APPROVING THE HRA LEVY. 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 2005 is hereby approved and adopted with appropriations for each of the funds listed below. General Fund Community Development Fund Economic Development Fund State Aid Cable Television Library DARE Project Infrastructure Capital Improvement Capital Equipment Replacement Funds Construction Funds Central Garage Fund Liquor Operating Liquor Capital/Non-Operating Water Utility Fund Sewer Utility Fund · Refuse Fund Storm Sewer Fund Data Processing Debt Service Fund Total Expense Including Interfund Transfers Expense 8,318,543 536,795 246,332 163,984 200,643 636,521 5,375 162,560 499,472 394,598 643,000 493, 818 6,987,480 6,210,747 1,951,379 1,422,.t16 1,540,225 336,037 269,571 2,537,607 33,556,803 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 2005: General Fund Community Development Fund Economic Development Fund State Aid Cable Television Library DARE Project Infrastructure Capital Improvements Capital Equipment Replacement Funds Construction Funds Central Garage Fund Liquor Operating Liquor Capital/Non-Operating Water Utility Fund Sewer Utility Fund Refuse Fund Storm Sewer FUnd Data Processing Debt Service Fund Total Revenue Including Interfund Tram,- 2 7- Revenue 8,318,543 536,795 246,332 163,984 200,643 636,521 5,375 162,560 499,472 394,598 643,000 493,818 6,987,480 6,210,747 1,951,379 1,422,116 1,540,225 336,037 269,571 2,537,607 33,556,803 RESOLUTION 2004 - 84 RESOLUTION ADOPTING A BUDGET FOR THE YEAR 2005, SETTING THE CITY LEVY, AND APPROVING THE HRA LEVY. Section C. The following sums of money are levied for the current year, collectable in 2005, upon the taxable property in said City of Columbia Heights, for the following purposes: 20O5 Levy Geneml Fund Levy 5,578,737 Library Levy 438,835 EDA Fund Levy 84,965 Total 6,102,537 Section D. The City Council of the City of-Columbia Heights hereby approves the Housing and Redevelopment Authority Tax Levy for the fiscal year 2005 in the amount of $161,366, or maximum allowable by statute if less than $161,366. BE IT FURTHER RESOLVED BY THE COUNCIL OF THE CITY OF COLUMBIA HEIGHTS, couNTy OF ANOKA, MINNESOTA: That the county auditor is authorized to fix a property tax rate for taxes payable in the year 2005 that is higher than the tax rate calculated for the city for taxes levied in 2003, collectable in 2004. BE IT FURTHER RESOLVED: That the city has adequate fund balances and reserves to pay all 2005 General Obligation (Non TIF) Bond principal and interest payments and the county auditor is authorized to cancel all General Obligation (Non TIF) Bond Levies for taxes payable in 2005. The City Clerk is hereby instruCted to transmit a certified copy of this resolution to the County Auditor of Anoka County, Minnesota. Approved this 13th day of December, 2004. Offered By;. Seconded By:. Roll Call: Wyckoff Kelzenberg Ayes: Wyckoff. Kelzenberg, Ericson Nays: Williams. Nawrocki Mayor Julienne Wyckoff Patricia Muscovitz, Deputy City Clerk, CMC -28- All Budgetary Funds ExPenditures By Functional Area 2005 Budget Recreation $625,140 Public Works Other $5,629,804 Public Works General Fund $1,91M,587 Police $2,678,647 Administration $885,637 Debt Service $2,537,607 CommUnity ...... Devei6pment $783,127 Finance $1,160,774 FJre $1,052,671 General Government $2,346,529 Liquor $1,319,480 Library $636,521 -29- -:30- $3,185,350 Transfers In & Non Revenue Receipts $75,000 Allocations All Budgetary Funds Revenue by Source 2005 Budget $1,635,800 Net Sales Liquor $6,102,537 Taxes $941,566 ' Debt Service Funds & 'HRA $4,790,133 Sales & Related Charges $318,800 ~LicenseS & Permits $1,036,118 Miscellaneous $135,000 Fines & Forfeits ~_ $1,776,459 Intergovernmental · Revenue $428,998 Charges for Services -31- ~Tliis page' in{ent/-~nally left blank~: Sources of General Fund, Library Fund and EDA Revenue 2005 Budget Other Transfers $559,626 $476,188 Charge for Services $428,998 Inter- governmental '$1,486,659 Taxes $6,263,903 -33- -34- General Fund, Library,. and EDA Expenditures by Classification 2005 Budget Capital Outlay 0.48% . ~ Other ServiCes & Charges 18.83% Supplies 5.66% Contingencies. & Transfers 7.49% Personal Services 67.54% -This page intentionally left blank- -37'- · - -This page intentionally left blank- .' ADMINISTRATION City of Columbia Heights City Council .Charter. CommissiOn ............ Economic Development Authority . Planning & Zoning Commission Human serVices Commission Police & Fire Civil Service Commission Library Board Telecommunications Commission Merit Commission Traffic Commission Legal I Deputy City Clerk/ Council Secretary Police I Fire Administrative Secretary City Manager I Public Works I Recreation -39- Assistant to the City Manager / Human Resources Director I Special Projects Coordinator I Community Development ·-This page intentionally left blank- -40- ADMINISTRATION EXPENDITURE SUMMARY 1,000,000 800,000, 600,000- 400 200,000 '0 2002 2003 2OO4 2005 [] Personal Services [] Other Services & Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -41- .This page intentionally left blank- -42- City of Columbia Heights, Minnesota Budget 2005 AdminiStration Revenue Mayor-Council City Manager Assessing Legal Services 101 101 101 101 31010 31014 33401 33405 33406 33409 34! 07 35101 36210 36219 39207 39212 39214 39215 39216 39217 39218 Total Revenue Revenue Current Ad Valorem ,au'ea-Wide Taxes Local Government Aid PEP, A Increase Aid Exi.sting Low Income Housing Aid New Cons Low Income HSG Aid Speciai Assessment Searches Court Fines Interest on Investments Change in Fair Value Admin Overhead-Comm.. Dev. 130,191 183,573 73,486 94,888 28,797 40,606 16,255 20,989 25,885 36,504 14,613 18,869 598 844 338 436 228 321 129 166 399 563 225 291 0 0 200 0 0 0 0 50,000 4,275 6,02g 2,413 3,116 (2,137) ' (3,014) (1,206) (1,558) 0 6,054 0 0 Administration'O~efhead-Cable TV Administratipn Overhead-Liquor Fund Administration Overhead-Water Fund Administration Overhead-Sewer Fund Administm'tion Overhead-Refuse Fund Administration Overhead-Recycling ................ :'1 ;5~1'3 ....................... 0 ....................... 0 ........ 59, .448 0 0 3,783 0 0 3,783 0 0 3,783 0 0 31,751 0 0 31,751 0 0 . 188,236 407,292 '106,453 187,197 Expenses Personal Services Supplies Other Services and Charges Capital Outlay Contingencies & Transfers Total Expenses 104,364 366,685 0 3,300 "4,163 913 68,117 35,095 105,000 0 0 0 11,500 0 0 0 0 186,500 0 · 0 t87,28t 405,943 105,9t3 186,500 Summary Total Revenue Total Expenses Changeto Fund Balance 188,236 187,281 407,292 106,453 187,197 405,943 105,913 186,500 955 1,349 " 540 697 -43- -This page intentionally left blank- -44 - CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Department: Mayor-Council 101-41t10 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted ,~dopted · of Chan,qe Personal Services 123,770 123,348 110,526 104,364 (6,162) Supplies 893 783 2,050 3,300 1,250 Other Services & Charges 73,837 74,590 73,046 68,117 (4,929) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 255 723 15,500 11,500 (4,000) 198,755 . t9977.~ 201,122 187,281 (13,84t) Activity Description The City Council is the legislative branch of city government. The Council is responsible for the establishment of policies and .t~e adoption of !oca! 0rdina!~ces. and.reso!uti0ns. They .............. appoint the .~_ity Manager~ end.F)emb~...o..f..ven.'~US advisor/b.o, ar~s~nd ~orn~is_~i__o....ns.. Th~ .......... ;ouncil consists of a Mayor who is elected for a two-year term and four Council members, who ~re elected at large for staggered four-year terms. Objectives for 2005 1. Promote the City in a positive way. 2. Conduct goal setting/team building retreat. Budget Comments The Mayor-Council budget decreased by $1,181 from 2004 to 2005.: Personal serVices increased bY $2,498 due to wage and fringe benefit increaSes. Supplies increased by $1,250, primarily due to $1,300 being budgeted for a new computer and monitor, offset by a $50 decrease to office supplies. Other Services and Charges decreased by $4,929, primarily due to a $3,302 decrease in insurance and bonds, .a $982 decreese iQ subscriptions and memberships, and a $600 decrease in commission and boards, offSet by minor increases and decreases to other line items. Monies budgeted under Other Financing Uses remained the same in 2005 as in 2004. -45- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description Department: City Manager 10t-41320 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted,, of Chan,qe 325,295 337,908 352,295 366,685 14,390 5,145 5,112 4,025 4,163 138 32,801 16,672 36,467 35,095 (1,372) 0' 0 0 0 0 0 0 0 0 0 363,241 359,692 392,787 405,943 13,156 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., depa .rtm~m !~c!u..de_pl~r~..lng, Org~o.i~g,.di.r. eqt!~g,. ~P~."Cqrg[~i~.i~g ,~.e....-°.pe~r..a_.tio!~.s.. of_ ~1! .... departments,- with the exception of the Police Department. This department is responsible for )ersonnel, labor relations, and employee relations functions of the City. Objectives for 2005 1. Improve two-way communications with the public. 2. Implement Phase 2 of CityView Human Resources Module. Budget Comments The CitY Manager budget decreased by $8,978 from 2004 to 2005. Personal Services decreased by $7,744, due to a reduction of the Special Projects Coordinator from full-time to three quarters time, offset by wage and fdnge benefit increases. Supplies increased by $138, due to an increase of $588 to computer equipment for CityView annual support (1 license), offset by minor decreases to other line items. Other Services and Charges decreased by $1,372, primarily due to .a decreaSe of $-1,025 fOr~teiePhOne~and~teiegraPh and~a $500 decrease to expert and professional services, offset by minor increases to other line items. -&6- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Assessing 101-41550 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 14,415 0 0 0 0 34 .0 0 913 913 95,822 92,113 101,000 105,000 4,000 0 0 0 0 0 0 0 0 0 0 110,271 92,113 101,000 t05,9J3 4,9t3 IThe Assessing Department provides tax and homestead information, and processes homestead applications. Through a joint powers agreement with Anoka County, the County ~provides .fpr. me ~s~e~s~.rn~.n....t q[ p_r..o.p~.rty! ..n.~_C.o!qm~ia ~@!g~.t_s. ~....~he City contracted with the County for special assessment billing services b.egin~ing in 200~ .......... Objectives for 2005 1. Research feasibility of public Web access to special assessment information. 2. Fully implement CityView Assessment Module. Budget Comments The Assessing budget increased by $4,913 from 2004 to 2005. Computer equipment increased by $913, for CityView annual support (1 license). Expert and Professional Services increased by $4,000 to account for projected increases for contracted property appraising services and special assessment billing services through Anoka County. -47- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Legal Services 101-41610 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted. Adopted of Chan.qe 0 0 0 0 0 0 0 0 0 0 169,498 168,003 187,690 186,500 (1,190) 0 0 0 0 0 O. 0 0 0 0 169,498 168,003 187,690 186,500 (1,190) The Legal Services Department handles all civil lawsuits and prosecution for the City. These services are cUrrently contracted under retainer with the law firm of Bama, Guzy, and Steffen, Ltd' '~'j'his dePa~nt also budgets fo~.°utside lab0r attomey services..~ Objectives for 2005 1. Assess ahd evaluate provision of proseCution services. Budget Comments The Legal Services budget decreased by $1,190 from 2004 to 2005. The decrease was due to no mOnies being charged to this budget for insurance and bonds. -48- COMMUNITY DEVELOPMENT City of Columbia Heights Community Development Director Secretary Building Official Community Development Assis_tant ........ Planner PT Permit/License Clerk -49- -This page intentionally left blank- -50- COMMUNITY DEVELOPMENT EXPENDITURE SUMMARY 800,000 600,000. 400,000 200,000 2002 2003 2004 2005 Personal Services [] Other Services and Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -51- -This page intentionally left blank- -52- City of Columbia Heights, Minnesota Budget 2005 Community Development Revenue Community Development 201 EDA 204 31010 31011 33160 34114 36210 36220 36225 36290 39203 3923O Revenue Current Ad Valorem HRA Current Ad Valorem Federal Grant Excess Utilities Interest on Investments General Government Rents Non-Dwelling Rents · Other Miscellaneous Revenue Transfer In-General Fund Transfer In- ........... Total RevenUe ......................... Expenses Pemonal Services 'Supplies Other Services and Charges Capital OutlaY Contingencies & Transfers Total Expenses 0 0 0 293;630 223,791 ....................... :: ........ : 517,421 0 84,965 0 161,366 0 0 0 0 0 0 0 0 0 0 0 :._.. ::...~. 246,331 383,454 0 13,700 0 116,300 0 0 0 '23,341 246,332 536,795 246,332 517,421 246,331 536,795 246,332 (19,374) (1) Summary Total Revenue Total Expenses Change to Fund Balance -53- -This page intentionally left blank- IFund: 201 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Protective Services 201-42400 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 154,578 123,680 149,287 '229,816 80,529 7,146 5,558 10,892 9,451 (1,441) 31,985 61,875 75,691 67,903 (7,788) 0 0 0 0 0 5,913 8,113 13,711 5,835 (7,876I 199,622 199,226 249,581 313,005 63,424 Protective Services include: >Building permitting, plan review and inspection .?._LiqUor,.c_O.n._tF..a_Ct_or, cigarette, misc. licensing >Land use permitting and code enforcement ['he purpose of these services are to protect and promote the general health and safety of the community. These activities fall under the purview of the Planning Commission and City Council. Objectives for 2005 Implement the Point of Sale program for the purpose of maintain and improving the quality of the housing stock as well as improve the visual appearance of the neighborhoods. Budget Comments IAdded the Point of Sale Inspector position. This new position, funded entirely from fees, will ~also provide back-up bUilding inspection service which resultS in some inspections being jprovided at a lower c, ost than inspections provided by the City of New Bdghton resulting in a Isavings; -55- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 20t Department: Community Development Admin 201-46310 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 90,768 73,090 144,758 153,638 8,880 1,489 732 4,249 4,249 0 11,667 12,224 59,455 48,397 (11,058) 0 0 475 0 (475) 5,913 8,113 13,712 17,506 3,794 ' 109,837 ' 94,159 222,649 223,790 '1,141 Activity Description Community Development Services include: >Redevelopment >H~s_!ng rehabilitation and.rep!a~erne, n_t .. ............... ...... . . ........ i .............. >Economic Development These aCtivities fall ur~der the purview of the Economic Development Authority and City Council. · Objectives for 2005 Continue with the redevelopment of the: >Industrial Park >Kmart site >37th and Stinson site >39th and Central site >NEI site, Continue to maintain and improve the quality of the housing stock by:. >Funding the Housing Resource Center >Funding the Home Rehabilitation Rebate Program >Funding.the bli~lhted housin~l replacement program Budget Comments -50- IFund: 204 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Depart. ment: Economic Development Auth 204-46314 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted, of Chan,qe 53,107 77,659 0 0 0 3,882 1,030 0 0 0 36,182 16,874 0 0 0 1,550 20,000 0 0 0 107,884 11,454 222,648 246,332 23,684 202,605 127,017 222,648 246,332 23,684 Objectives for 2005 Budget Comments -57- ~-Thi~ page in[~ntionally left blank- -58- FINANCE DEPARTMENT City of Columbia Heights Finance Director Ass~!S~aDt'~]'naDc~"I-Director I I FT Finance J Secretary II Jj._. J.---: I ..... IS .Director ...... J , I'iquor Operations ! I !Assistant Liquor I Operations . Manager (6) IS Technician ET Store J Supervisor I J PT Re~il Clerk I I (27) I I Accounts Payable Clerk ACcounting Clerk II1: Payroll I Accounting Clerk I1: Utility I Accounting Clerk I: Utility I Accounting Clerk I1: Liquor PT Receptionist/ Swithboard Operator I ReaderJ -59- -This page intentionally left blank- -60- FINANCE EXPENDITURE SUMMARY 1,200,000 1,000,000 800,000 600,000 400,000 200,000 '0 2002 2003 2004- 2OO5 [] Personal Services [] Other Services and Charges [] Contingencies & Transfers [] Supplies [] Capital Outlay -61- -62- City of Columbia Heights, Minnesota BUDGET 2005 Finance Revenue Storm Cap Equip Elections Finance Water Sewer Sewer IS Data Proc I 101 101 601 602 604 720 437 I Revenue 31010 Current Ad Valorem 129 234,567 0 0 0 0 0 31014 Area-Wide Taxes 28. 51,888 0 0 0 0 0 32182 Pet Licenses 0 1,100 0 0 0 0 0 33401 Local Government Aid 26 46,644 0 0 0 0 0 33405 PEP, A Increase Aid 0 1,079 0 0 0 0 0 33406 Existing Low Income Housing 0 411 0 0 0 0 0 33409 New Cons Low Income HSG ~ 0 721 0 0 0 0 0 36210 Interest on Investments 4 7,706 1,042 5,242 25 0 1,121 36211 Interest Current Value Credit 0 0 0 810 0 0 0 36219 Change in Fair Value (2) (3,854) 0 5 0 0 0 36290 Other Miscellaneous Revenue 0 0 0 5 0 0 0 37110 Interdepartmental Water Char 0 0 1,042 0 0 0 0 37150 Water Turn Off/On 0 0 486 0 0 0 0 37160 Penalties 0 0 2,084 0 0 0 0 37165 Water Connection Fee 0 0 1,111 0 0 0 0 37170 Repair Water Meters, Cards 0 0 .139 0 0 0 0 "37175' Cu~tomerS~i'gi~i~ ....................................... 0 ............. 0 .......... 17 ...................... 0 ............... 0 37180 sales MeterS/Remote Units O 0 347 0 37210 Sewer Sen/ice Charge 0 0 0 113,920 37211 Interdepartmental Sewer Char 0 0 0 1,144 37250 SAC Charge Refund 0 0 0 715 37410 Storm Sewer Service Charge 0 0 0 0 3,532 39203 Transfer In-General Fund 0. 0 0 0 39207 Admin Overhead-Comm. Dev. 0 17,287 0 0 39208 ' Transfer In-Cable TV 0 0 0 0 39210 Administration Overhead-Libr; 0 9,301 0 0 39214 Administration Overhead-Liqu, 0 33,011 0 0 39215 Administration Overhead-Wat~ 0 74,072 0 0 39216 Administration Overhead-Sew 0 74,072 0 0 39217 Administration Overhead-Reft. 0 34,741 0 0 39218 Administration Overhead-Rec! 0 34,741 0 0 39219 Transfer In-Liquor Fund 0 0 0 0 39221 Transfer In-Sewer Fund 0 0 0 0 39222 Transfer In-Water Fund 0 0 0 0 39223 Transfer In-Garage Fund 0 0 0 0 39225 Transfer In-Refuse 0 0 0 0 Total Revenue Expenses ' Personal Services 0 536,140 0 0 0 Supplies 0 11,285 3,900 3,900 0 Other Services and Charges 185 58,333 8,775 8,775 4,200 Capital Outlay 0 10,000 10,000 10,000 0 Contingencies & Transfers 0 0 112,855 112,855 0 Total Expenses Summary Total Revenue Total Expenses Change to Fund Balance 0 0 0 0 0 0 0 0 0 0 35,000 0 0 0 35,000 0 0 0 0 0 0 0 0 0 0 0 0 0 35,000 0 35,0OO 0 35,000 0 25,000 0 35,000. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 185 617,486 t38,044 121,841 3,557 235,000 t,121 159,369 0 15,850 0 51,427 0 39,925 0 3,000 0 185 615,758 135,530 135,530 4,200 269,571 0 185 617,486 138,044 121,841 3,557 235,000 1,121 185 615,758 135,530 135,530 4,200 269,571 0 0 1,728 2,514 (13,689) (643) (34,571) 1,121 -63- -This page intentionally left blank- -64- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description Department: Finance 101-41510 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 528,097 552,146 532,177 536,140 3,963 15,443 11,404 11,285 11,285 0 39,919 39,817 61,456 58,333 (3,123) 0 0 10,000 10,000 0 0 0 0 0 0 583,459 603,367 614,918 615,758 840 The purpose of the Finance Department is to account for all financial operations of the City andt0 .rePort on those ~operetions;. The Finance Department.is .resP0n. sible, for budgeti.ng, financial reporting, accounts payable and receivable, payroll, utility billing, purch.asing, liquor operations, .and data processing within the City. Objectives for 2005 One of the Finance Department's main objectives for2004, was to complete the implementation of GASB 34: Basic Financial Statements and Management's Discussion and Analysis for State and Local Govemments. During 2005,. Finance will continue to further enhance policies and procedures for GASB 34, purchasing, capital assets and infrastructure to streamline the time involved and to p~ovide for better use of City funds. Budget Comments The total 2005 proposed Finance Department Budget remained the same as the 2004 adopted Budget. An increase of $8,340 in the line item for the employer's, share of insurence was offset by decreases in wage costs and maintenance costs. -65- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Elections 101-41410 '1 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actua! Actual Adopted Adopted. ' of Chan(~e 27,495 12 28,084 0 (28,084) 1,266 0 1,000 0 (1,000) 540 260 670 185 (485) 6,823 8,105 8,105 0 (8~105) 0 0 0 0 0 36,124 8,377 ' 37,859 185 (37,674). This department conducts elections for the city, state and federal elections. Part-time election judges are hired to work at the polling locations on election day.' .The balance of the i~esponsibilifies for the eleCtioi~s is- that of the Finance Staff. There will not be a Primary or federal election in 2005. - Objectives for 2005 To' keep current on all election laws and regulations. To recruit more election judges for future elections. Budget Comments The proPOsed budget for 2005 is "0". Them are no scheduled elections for the year 2005 as we have fully converted to the even year election schedule. The Accu~vote machines are fully paid for, therefore there will not be .any Capital Equipment expenditures in 2005. -66- IFund: 601 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Water Admin & General 601-49440 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Acti¥ity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 0 0 0 0 0 1,408 2,811 2,000 3,900 1,900 7,018 7,454 10,079 8,775 (1,304) 0 0 0 10,000 10,000 119,366 122,9i4 123,022 112,855 (10,167) 127,792 133,179 135,101 135,530 429 The Administration Department of the Water Utility Fund accounts for 33.3% of the costs associated with the utility billing process and one-half of the costs.asso~_iat_e.d ~ meter reading. ~ The remaining costs fo[ utility billing are allocate;l_ to the Sewer Utility Fund -.33.3% a~nd' ~heRefuSe UtilitY FUnd ~ 33.3%, end thei'~maining costs for the meter reading are allocated to the Sewer Utility Fund. "' Objectives for 2005 One of the Water Administration & General objectives for 2005 is to pursue alternative billing methods, including postage and mail-stuffing systems for greater efficiency and cost savings. Budget Comments The proposed Water Administration & General Budget increased for 2005 by the net amount of $429. New postage and mail handling equipment for utility billing required a $10,000 one- time charge to capital outlay. Data processing costs to this budget decreased by $10,000 for 2005..Other line item increases, primarily in supplies, were offset by a decrease in Central Garage charges budgeted for this department.. These changes reflect .actual costs in prior yearn ............ -67- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 602 Department: Sewer Admin & General 602-49490 , Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actua.! Adopted.. _Adopted. of Chanae Personal Services 0 0 0 0 0 Supplies 1,343 1,807 2,000 3,900 1,900 Other Services & Charges 8,946 9,006 12,440 8,775 (3,665) Capital Outlay 0 0 0 10,000 10,000 Contingencies & Transfers 119,364 122,914 123,022 112,855 (10,167)_ 129,653 133,727 137,462 135,530 (1,932) Activity Description The Administration Department of the Sewer Utility Fund accounts for 33.3% of the 'costs associated with the utility billing process and one-half of ~.e..._c0s~ assq_ci .at_e_.d. ~ meter reading. The remaining costs for utility billing are allocated to. the Water Utility Fund - 33.3% ~ind the Refuse Utility FUnd - 33.3%, and the remaining costs for the meter reading are allocated to the'Water UtilitYFund. Objectives for 2005 · One of the Sewer Administration & General objectives for 2005 is to pursue alte~-,ative billing methods, including postage and mail-stuffing systems for greater efficiency and cost savings. Budget Comments The proposed Sewer Administration & General Budget decreased for 2005 by the net amount of $1,932. New postage and mail handling equipment for utility billing required a $10,000 one- time charge to capital outlay. Data processing costs to this budget decreased by $10,000 for 2005. Other line item increases,~ primarily in supplies, were offset by a decrease in Central Garage charges budgeted for this departmenL ~ These. changes reflect.actu~!.~sts in prior fears. Also, postage decreased due to the reclassification of certain sewer~elated postage hat was not part of SeWer Administration. -68- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 604 Department: Storm Sewer Admin & General Expense Changes by Category 604-49690 Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chanee 0 0 0 0 0 0 0 0 0 0 1,233 1,330 4,056 4,200 144 0 0 0 0 0 0 0 0 0 0 Activity Description ~ 1,233 '1,330 4,056 4,200 '144 The Administration Department of the Storm Sewer Utility Fund accounts for costs directly associated with this fund. At this time, there are no allocated costs.for the ~utility.billing ~rocess and meter reading. · : . Objectives for 2005 One of {he Storm Sewer Administration & General objeCtives for 2005 is to pursue billing methods, including postage and mail-stuffing systems for greater efficiency and cost savings. Budget Comments The proposed Storm Sewer Administration & General Budget increased for 2005 by $144. The increase is due to increased audit costs. -69- [Fund: 720 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Information'Systems 720-49980 J Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted, of Chan,qe. Personal Services 133,986 139,357 139,035 146,302 7,267 Supplies 20,489 18,211 49,834 15,150 (34,684) Other Services & Charges 24,946 14,993 33,698 30,847 (2,851) Capital Outlay 0 0 7,000 39,925 32,925 Contingencies & Transfers 0 0 2,100 0 (2,100),. 179,421 172,561 231,667 232,224 557 Activity Description The .IS department provides information system's implementation, management,' support, and training to the City and IS staff. With the City's. dependence on information system, it is imPemt'ive [o ~ave staff0n'"ha-nd to su~PP0rt'and d~e~/~i0p~h~ S~:' M(~d-~m' inf~'nati°n technologies and training InCrease City employees' productiVity and reduce overall cost of iformation system .ownership. ' ' Objectives for 2005 1, Continue implementation of CityView database system to increase ui~E productivity (simplify and secure access t° the documents, consolidate data storage). 2. Upgrade network Server operating system to increase perfOrmance and reliability. 3. Increase network data storage capacity. 4. Implement backup server to increase IS availability. 5. Train users and IS staff to better use city information system. 6. Provide secure and reliable operation of the City information System. Budget Comments The proposed budget for 2005 is $230,544 (decreased from 2004 by $1,123). It includes funding for:. general IS support and maintenance hardware, and software to .increase.. network.data storage a-nd tape..backup c ~apacity hardware and software for backup server to increase IS availability training for users and IS staff computer equipment and supplies -70- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET'2005 720-49981 IFund: 720 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description Department: IS Imaging 2002 A~tual 2003 2004 2005 $ Amount Actual Adopted Adopted of Chan,qe 0 0 0 13,067 13,067 · 1,371 1,279 1,000 700 (300) 7,280 5,854 7,954 8,751 797 0 0 0 0 .0 0 0 2,100 1,S00 (600). 8,651 7,133 11,054 24,018 12,964 The optical imaging system provides tlqe City with supedor document organization, storage and retrieval capabilities. It enhances our ability to store and share information, enabling Us to better Se..ry.'er~e-pub.!!c, -.. ~ . .... Objectives for 2005 1.' Add City documents to the LaserFicheimaging system on the ongoing basis. 2. Continue converSion of paper archive to electronic formaL' 2. Provide secure and reliable operation of the imaging system. Budget Comments The proposed budget for 2005 is $24,018 (increased from 2004 by $12,964, fully offset by. decreases in other funds). It inCludes funding for. part-time intern to convert paper archive to electronic format imaging system support and maintenance imaging media -7! - CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 720 Department: IS Intemet · · 720-49982 ,J Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual .Actual Adopted Adopted of Chan.qe 0 0 0 0 0 1,075 13,860 3,000 0 (3,000) 5,835 3,520 23,224 11,829 (11,395) 2,942 0 0 0 0 0 0 2,800 1,500 (1,300) 9,852 t7,380 29,024 13,329 (t5,695) Intemet connections enable City employees to use e-mail for communication with the public, to access government and commercia! information systems and Web-sites. The citY's Web site provides easily acc(issible and .up;to-date !nfor~fl0n to the Pqblic. ' .... Objectives for 2005 1. Support City Web site. ' 2. Provide Intemet access to the public CityView and LaserFiche documents. 3. Provide fast, reliable, and secure Intemet access for City employees. Budget Comments. The proposed budget for 2005 is $13,329 (decreased from 2004 by $15,695). It includes ' funding fort support of City Web-site support of lntemet access for employees -72- FIR City of 'Columbia Heights Fire Chief Secretary II Assistant Fire Chief Captains (3) IJourneymen (1) Recruit Firefighter (1) Clerk Typist Volunteer Division Firefighters (30) Reserve Division (4) -73- ~This page intentionally left blank- -74- FIRE EXPENDITURE SUMMARY 1 1,200,000 800,000- "600 400, 200, 2002 2003 2004 ~ Personal.Services 15;I Other Services & Charges [] Contingencies & Transfers [] Supplies [] Capital Outlay 2OO5 -75- -76- City of Columbia. Heights, Minnesota BUDGET 2005 Fir® Revenue Fire Civil Defense Cap Equip General Fund Cap Equip Fire 101 101 431 439 31010 31014 32125 33170 33401 33405 33406 33409 33415 33420 34202 36210 36219 39203 39219 Revenue Current Ad Valorem Area-Wide Taxes Multiple Dwellings Civil Defense Reimbursement Local Government Aid PERA Increase Aid Existing Low Income Housing Aid New Cons Low Income HSG Aid State Fire Training Insurance Premium Tax-Fire Special Fire Services · .ln~emst On. Investments Change in Fair Value Transfer In-Generel Fund Transfer In-Liquor Fund Total Revenue Expenses Pemonal Services Supplies Other Services and Charges Capital Outlay Contingencies & Tra~nsfers Total Expenses 538,788 119,179 60,000 0 107,140 2,478 944 1,651 10,000 80,000 38,040 _!7.,69!. (8,846) 0 0 21,942 0 4,854 0 0 0 3,000 0 4,363 0 101 0 38 0 67 0 0 0 0 0 0 0 720 . 43,7.00 (360) 0 0 11,932 0 11,932 0 0 0 0 0 0 0 0 0 0 0 26,728 0 0 0 967,065 34,725 67,564 26,728 858,632 21,526 0 44,800 3,750 0 59,674 9,289 '0 0 0 0 0 0 55,000 0 0 0 0 0 963,t 06 34,565 55,000 0 Summary To~l Revenue To~lExpenses Change toFund Balance 967,065 34,725 67,564 26,728 963,106 34,565 55,000 0 3,959 160 12,564 26,728 -77- -Th.is page intentionally left blank- -78- IFund: t01 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Fire 101-42200 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers A~ivity Descdpfion 2002 2003 2004 2005 S Amount Actual ActUal Adopted Adopted of Chan~e 777,595 899,914 764,282 858,632 94,350 40,779 54,129 50,800 44,800 (6,000) 62,188 70,811 63,825 59,674 (4,151) 0 0 0 0 0 0 0 0 0 0 880,562 1,024,854 878,907 963,106 84,199 The Fire Department provides medical care, fire suppression, and inspection services for the Citizens of Columbia Heights. The Fire Department .also supplies the City ~f Hilltop with fire and medical services, This has. changed, from the past when we supplied just medical services* to HilJt015, !n 2003,'~taff put together a proposal which 'included fire suppression and inspection services 'within the'City of Hilltop; This current level of services will continue, until 2007. At that time staff will revieW contract options. The Fire Department also maintains a fully licensed basic life support ambulance, although transportation services are not currently offered. Objectives for 2005 1. Continue the pro-active approach in the Emergency Medical Services. Take the current level of care to the nex~ level by investigation and possible implementation of a transportation program utilizing fulltime staff and paid on call staff to transport patients in an attemPt to increase patient care. 2. ContinUe streamlining the Housing Maintenance Program, focusing on re-developing 3rocess. Also focusing on making the program self sufficient, not depending on local funding. Budget Comments By direction of management, Fire will hold the line with it's budget, Although thecity increased wages by 2%, all departments ~11 h0!d thei[ bu.d_ge~ as_is fo[ 2005 an_d 2006. -79- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Civil Defense 101-42500 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe, 21,179 21,589 21,526 21,526 0 3,282 1,871 3,750 3,750 0 9,710 6,730 9,289 9,289 0 0 0 0 0 0 0 0 0 0 0 34,171 30,190 34, 565 34,565 0 This program provides emergency management for the protection and promotion of public safety, .health and we. lfare in our~city.~ud~g em~.rge~ci.es_.~d .n~t~!.r.~! ~i~a.s.~t~....The Director and Secretary attend meetings to main. tain requiremen._ts for $..t.~te...a. nd Federal .fu.n. ding 0f..the program. This program also monitors he_~"~rdous materials sites in our city and is responsible for jflanning ahd preparation fori-nifigatidri' and tespbnse to disasters. In the past," this program has also provided funding for the annual Police and .Fire .Reserve appreciation party;, however, due to budget cutbacks this event has been dissolved. Objectives for 2005 Budget Comments Defense will also hold the line with it's budget for 2005 and 2006. -80- IFund: 43t CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Capital Equipment - Fire 431-42200 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan_~e Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers' 0 0 0 0 0 0 0 0 0 , 0 0 0 0 0 0 0 225,000 350,000 0 (350,000) 20,000 0 0 55,000 55,000 ' 20,000 225,000 350,000 55,000 (295,000) Activ~y Description The Fire Capital Equipment Replacement-General Fund was established to fund the long- term ongoing capital equipment needs in the General Fund. This. was accomplished by preParing a detailed 20-year projeCtion of the' CitY's equipment %eds'and S(~h~U. ling long- term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, expensive equipment will need to be purchased, ' eliminating the highs and lows in the budgeting, as an equal amount is set aside each year. Objectives for 2005 Continue replacing the vehicles and equipment that are scheduled for replacement, keeping consistent with the' city's long term plan. Budget Comments :ire will be migrating to the 800 Megahertz radio system this fall. Because only limited funds ~/ere distributed to the Fire Department for replacement radios, the Fire Department will need additional funding for radios, battery chargers and the maintenance costs associated with the new system. These funds will be mques.t_ed t_o come out of_ the Fire Department'_~. PERA_ consolidated fund... .' -81- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 431 Department: Capital Equipment- Civil Defense 431-42500 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actua.[ Actua..! Adopted Adopted of Chan.qe. Personal Services 0 0 0 0 0 Supplies 0 1,847 0 0 0 Other Services & Charges 0 83 0 0 0 Capital 'Outlay 0 36,228 0 0 0 Contingencies& Transfers 0 0 0 0 0 0 38,158 0 0 O Activity Description The Civil Defense Capital Equipment Fund Was established to fund long-term ongoing capital equipment needs in the General Fund Objectives for 2005 Replace the eqLlipment that has become antiquated and no longer serves a useful purpose to the city's long term plan. Budget Comments No proposed purchases for 2005 -82- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 439 Department: Capital Equipment- Fire 439-42200 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 Actual Actual Adopted Adopted $ Amount of Chan.qe 0 0 0 0 0 8,046 0 0 0 80 0 0 72,430 13,793 0 0 0 0 0 0 72,430 2'1,919 0 0 Objectives for 2005 Budget Comments -83- -This page intentionally left bla~'k- -84- GENERAL GOVERNMENT City of Columbia Heights -This' page intentionally left' blank- -86- GENERAL GOVERNMENT EXPENDITURE SUMMARY 3,000,000 2,500,000 2;000,000 1,500,000 1 ,ooo,ooo 5OO 2002 2003 2004 2005 [] Personal Services [] Other Services & Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -87- -This page intentionally left .blank- City of Columbia Heights, Minnesota BUDGET 2005 General Government Revenue Gen Gov Recognition Buildin~ls Spec/Events Contingencies 101 101 101 Transfers Cable TV Refuse 101 225 603 Cap Imp Library 411 31010 31014 32150 32161 32168 32178 32181 32188 32191 32192 32194 32195 33401 33405 33406 33409 33600 36210 36219 36250 36260 36290' 37310 37311 39101 39120 39140 Revenue Current Ad Valorem 76,710 Area-Wide Taxes 16,968 Sewer 0 Contractors License 0 Other Professional & Occ~ 0 Other amusement License 0 Conditional Use 0 Other Business Licenses 0 Spdnler Permit Fees 0 Building & Moving Permit.~ 0 Heating Permits 0 Plumbing Permits 0 Local Govemment Aid 15,254 PERA Increase Aid 353 Existing Low Income Hou; 134 New Cons Low Income H.' 235 County Grant 0 Interest on Investments 2,519 Change in Fair Value (1,259) Franchise Fees 0 2% Surcharge Retention 0 Other Miscellaneous RevE 25,466 Refuse Service Charge 0 Interdepartmental Refuse 0 Gain/Loss Sale Fixed Ass 12,000 Recovery Damage City Pr 200 Other Refunds & Reimbur 2,000 Total Revenue 24,744 5,473 0 0 0 0 0 0 0 0 0 4,920 114 '76 0 812 (406) 0 0 0 0 0 0 0 0 20,069 4,439 0 0 0 0 0 0 0 0 0 3,991 92 35 62 0 659 (329) 0 0 0 0 0 0 0 0 119,552 0 0 26,445 0 0 2,000 0 0 12,000 0 0 50 0 0 2,000 0 0 1,4oo o o 3,000 0 0 1,000 0 0 150,000 0 0 20,000 0 0 15,000 0 0 23,773 0 0 550 0 0 209 0 0 366 0 0 0 0 42,000 3,926 1,000 21,000 (1,961) 0 0 0 135,000 0 200 0 0 0 0 0 0 0 1,242,700 0 0 4,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 t51,240 35,776 29,018 379,510 136,000 1,310,200 0 Expenses Personal Services 0 0 0 SupPlies 11,050 '~ .0 Other Services & Charge.` 119,626 35,595 0 Capital Outlay 20,000 0 0 Contingencies & Transfen 0 0 28,870 Total Expenses 0 6,390 1,200 .q.. _ ~405 !,3.15,520 0 97,400 42,627 0 0 0 378,630 94,448 180,878 0 0 11,890 0 0 150,676 . 35,595 28,870 378,630 200,643 1,540,225 11,890 35,776 29,0~8 379,510 136,000 1,310,200 0 35,595 28,870 378,630 200,643 1,540,225 11,890 181 148 880.. (64,643) (230,025) (11,890) Summary Total Revenue 151,240 Total Expenses 150,676 Change to Fund Balanc~ 564 -89- -This page intentionally left blank-: -90- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Department: General Govemment Buildings 101-41940 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe ' Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfem 0 0 0 0 0 11,298 11,369 10,850 1 '1,050 200 101,176 75,291 120,543 119,626 (917) 1,681 16,037 20,000 20,000 0 0 0 0 0 0 114,155 102,697 151,393 150,676 (717) ActivityDescHpfion General Govemment Buildings includes the maintenance and repair of city Hall and the )remises it ~ccupies. This includes cleaning and repair services, utilities, elevator service, 'pi'umbing, rug rental, meC. hanical?epairs,.and.rem0de~ingc~st~ ................. · ' Objectives for 2005 This department handles the maintenance and security'of City Hall. Budget Comments The proposed budget for 2005 is $717 less than the 2004 adopted budget. This still includes the $20,000 in Capital Outlay for a better security system for City'Hall that was adopted in 2004. IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Recognition/Special Events t01-45050 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual .Actual Adopted Adopted. of Chan_~e personal Services 1,353 488 0 0 0 Supplies 355 51 0 0 0 Other Services & Charges 37,225 39,579 46,407 '35,595 (10,812) Ca~)ital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 38,933 40,118 46,407 35,595 (10,8t2).. Activity Description IThis department was established to budget and account for various activities that do not' ' Ispecifically fall under other departments. Examples of these activities are the.City Float and I R°Yalty Events, employee and VOlunteer recognition, fireworks, the City Beautification · I program, and the City neWSletter~ ". '~ ' - ' Objectives for 2005 i. Maintain cost-effective special event/recognition programs' that benefit the residents of Columbia Heights. 2. The plants and flowers clearly beautify the city and give a heightened sense of community pride. The citizen volunteers form a genuine bond as a group and clearly. feel pride in their Con{ributi°ns t° their city. The attractive plantings 'improve the impression our city creates to visitors, Iongtime residents and newcomers alike. Budget Comments The Heights Happenings City newsletter is budgeted at $19,000 for 2005. The newsletter is done by the Recreation Department with the publishing being contracted out. The Special EVents line item is budgeted at $3,000 for the fireworks during the Jarnboree~ The show cost is $6,000 with $3,000 coming from donations the Recr:.eation Director receives from the'COmmUnity. ' · The BeautifiCatiOn' team is aware of the scarcity of tax dollars and continues to make solid efforts to obtain perennials for many of the plantings to minimize costs to the City. The seventeen (17) large planters on Central Avenue have now been added to this group's efforts and will be planted in summer and decorated in winter for year long beauty on Central AVe-dob. Ih:~dditibn;' dotiation~ of pl~ihtS 'from the Cote group of volunteem and their neighbors has been encouraged with success. With donations and careful pumhasing, we are confident that the high quality of our efforts' can be maintained while keeping City costs to $3,500 for 2005, which is a reduction of $3,000 from the 2004 budget. The Royalty program is managed by parent volunteers. The City budgets $5,000 for the float and $6,000 for the royalty events annually. Both the City float and the Royalty program provide recognition for the City of Columbia Heights and involve members of the community. The total budgeted amount of $11,000 has remained the same over the past few years. The volunteers who manage the float and rOyalty events have put forth sincere efforts to cUt ;osts. Fundraisers are also done during the year to aid with the costs of this program. -92- IFund: '¥01 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Contingencies 101-49200 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 Actual Actual Adopted Adopted $ Amount of Chan.qe. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300,000 4,160 100,000 28,870 (71,130) '300,000 4,160 100,000 28,870 (71,t30) Objectives for 2005 Budget Comments -93- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: ' i01' Department: Transfers 101'49301 i Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 Actual Actual Adopted Adopted 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,540,052 480,000 338,725 378,630 of Chanqe 0 0 0 39,905 1,540,052 * 480,000 338,725 378,630 39,905 Objectives for 2005 Budget Comments -94- IFund: *225 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2O05 Department: Cable Television 225-49844 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 1,973 2,303 6,383 6,390 7 ,2,302 140 14,160 2,405 (11,755) 90,926 9,688 97,554 97,400 (154) o o 6,ooo o (6,ooo) 408,549 109,330 109,330 94,448 (14,882) 503,750 12t,461 233,427 200,643 (32,784) This activity administers the Columbia Heights' cable franchise ordinance, which includes rate regular!0n activE!es, franchise renewals, transfers of ownersh._ip~ enf0mement of .customer .service standards' and ~n..su~ing compliance of the cable C..0.mpany with. the t.e..rrns, 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 2005 Conduct needs assessment, technical audit, and performance review in conjunction with franchise renewal process. Budget Comments The Cable Television budget decreased by $32,784 from 2004 to 2005. Personal Services increased by $7, due to an inCrease in workers' compensation insurance premium and allocated fringe. Supplies decreased by $11,755, primarily due to a decrease of $7,800 in minor office equipment, and a decrease of $3,860 in computer equipment. Other Services and Charges decrea_sed by $!54, primarily due to a $207 decrease in ins. uran_ce and bonds, a $100 increa.se in subscrip~i0n and membe_rs_hips,, a $7.53 increase i~ the auditor's fee? and a $800 decrease in sales tax. Capital Outlay decreased by $6,000 as no monies were budgeted. Other Financing Uses decreased by $14,882, due to a $118 increase in transfers out-labor and a $15,000 decrease in transfers to data processing. -95- ~Fund: 603 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Refuse Disposal 60~-49510 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 Actual Actual Adopted Adopted 0 0 0 0 1,251,827 1,256,930 1,292,000- 1,311,380 0 0 0 0 0 0 0 0 0 0 0 0 $ Amount of Chan,qe 0 19,380 0 0 0 1,251,827 1,256,930 1,292,000 1,311,380 t9,380 Contracted costs and billings for refuse, recycling and yard waste, collection and disposal are separated and accounted for in this department to enable tracking of actual costs for each area andto facili!at~'acc.u, rate reporting t,~) s!a~e a~d coun~.agenc!%~as r,e. qu!r~d' The City'-s five yea~. 'COntract with .BFI Waste Systems ends in · December 2004. Under this contract, the hauler provides all single and double 'households with wheeled garbage carts. Three levels' of service are 'available to provide options for residents. Residents may request a change of Objectives for 2005 1. Conduct an analysis to determine the need for any rate adjustment due to changes in contract rates. · 2. Promote responsible waste practices, through training and education, to reduce the ever growing muncipal solid waste tonnages. 3. Provide cost effective options for disposal of problem items. 4. Publicize the disposal options available for residents. Budget Comments The Refuse DispOsal Budget for 2005 increased by $19,380 over 2004. Based on average billingsand the anticipated 2005 contract with one of the major haUlers, costs for refuse dispOsal are anticipated to increaSe only slightly over the 2004 costs. · -96- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 603 Department: Refuse Collection & Disposal 603-49520 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Act.ual Adopted Adopted. of Chanee Personal Services 0 0 0 0 0 Supplies 201 421 1,370 990 (380) Other Services & Charges 12,764 15,421 15,307 9,279 (6,028) Capital Outlay 0 0 0 0 0 Contingencies & Transfers .111,276 117,402 117,~t56 107,939 (9,517) 124,241 133,244 134,t33 IJ8,208 (t5,925) Activity Description This activity administers the total refuse collection and disposal program and includes expenSes other than the contract costs. Contracted costs are.separated for clarity in tractdng and reporting; however, they do remain a function of this budget .a.s a whole, Objectives for 2005 1. Promote the unique aspects of the new contract and encourage residents to effectively use the services available to them as Columbia Heights residentS. 2. Encourage a greater use of the Iow-volume option, for those who require only the very basics in disposal services. 3. Work with owner/managers/caretakers and tenants of multi,unit facilities to provide all the disposal services they need in the most cost effective manner, thereby reducing the number of complaints from and about these buildings. 4. Routinely monitor known problem areas to decrease their negative impact and resolve issueS in a timely manner. Budget Comments The Refuse Collection & Disposal Budget decreased by $15,925 from 2004 to 2005. Supplies decreased by $380, due to a $180 decrease in office supplies and a $200 decrease in printing and printed .forms.. Other Services and.Charges .decreased by $6,028, primarily due to a $5,61~0 decrease in insurance and bonds, offset by minor Increases and decreases to other line items. Other Financing Uses decreased by $9,517, primarilY due to a $10,000 decrease in transfers to data processing, offset by a $483 increase to transfers out-labor. -97- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2O05 ~Fund: 603 Department: ReCYcling 603-49530' Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted ' Adopted of Chan.qe 581 769 900 900 0 1,123 956 6,450 2,550 (3,900) 22,176 22,948 25,178 27,398 2,220 0 0 0 0 0 66,277 72,402 72,456 72,939 483 · ' 90,157 "" 97,075 104,984 103,787 (1,197) IThis activity provides administrative oversight of the recycling contract between the City and BF! Waste Syst.e. ms, !nc. Thp City ~ntraqts.~th._.the ha .u. ler ~..~.o!!~..c..t~te~ ~_e..n~s_ ~._in the curbSide"C°l!ection program, plUs tires a.nd .~c!~ap mete! a.t....tl3e..recycl.i~g dr0p-~ff..ce .nter. The City continues to meet and exceed the recycling tonnage g~)als set b~ the MetroPolitan ' Council and Anoka County. The City residents recycle an average of 175 tons per month through city programs. Objectives for 2005 1. Continue to educate residents to all the items that can be recycled .curbside and at our Recycling Drop-off Center, and the numerous other options avpilab!e within the community. 2. Continue .to work with multiple dwelling units in our community to educate renters and owners alike to all the recycling opportunities available, 3. Work closely with ICJwanis and* Golden. K Kiwanis groups and residents to effectively utilize our Recycling Center. . 4. Contact new residents to encourage their participation in our recycling programs. 5. Continue to keep the "New Resident Packet' current to optimize its usefulness as a welcome and informative piece of information on our city. Budget Commen~ · 'Th;'Recyciing. budget decreased,by $11197 from 2004 to 2005. Supplies decreased by $3,900, due to a $3,000 decrease in minor equipment, a $600 decrease in.printing and printed forms, and a $300 decrease in program supplies. Other Services and Charges increased by $2,220, primarily due to a $2,339 inCrease in eXpeit and profe~ssionai services to account for an increase in yard waste disposal from streets, offset by minor increases and decreases to other line items. Other Financing Uses increased by $483, due to an increase in labor transfers out for staff engaged in refuse related activities. -98- so3 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 20O5 Department: HazardOus Waste 603-49540 Expense Changes by Category Personal Se.rvice, s Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual .Actual Adopted Adopted of Chan,qe 0 0 300 300 0 0 0 600 600 0 1,959. 4,119 5,950 5,950 0 0 0 0 0 0 0 0 0 O' 0 1,959 4,119 6,850 6,850 0 This activity administers the handling of hazardous waste generated by the City of Columbia Heights, Such items include fluorescent, lamps, so~ents, waste, and au.!~omotive fluids~ and paints and chemicals. While this budget functions as a service to the Public Works DePartrr~ent,' it is a~rninistered [broUgh the' RefUse FU~d. This fund dOes %t deaI With household hazardous waste generated by residents. Anoka County provides those services 3rimarily through a year-rdund drop-off facility located in Blaine that serves the entire county. Objectives for 2005 · Continue to coordinate twice a year collections of fluorescent bulbs from residents, small businesses, and city buildings to facilitate proper disposal. Work with Public Works and maintenance staff to explore non-toxic, non-hazardous options as are deemed reasonable. 3. Promote and encourage residents to use the Anoka County Household Hazardous Waste drop-off facility. 4. Educate residents which items are hazardous, costly to dispose, and accepted only at a licensed disposal facility, and what options may be available to purchase more wisely. Budget Comments The Hazardous Waste budget.r.e.rn..ained u~3c..hanged from 2004 to. 2005~. '[he pn.'.m, ary cost in this 'l~[}~get 'is'f°r'th~ 'disPOsal of various materials used in the City buildings. Materials illegally left at the City's Recycling Center are accepted by the Anoka County Household hazardous waste facility, but staff must create appropriate paperwork and transport these items. The training costs keep staff updated on changes to both products and regulations in this field. -99- IFund: 411 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 20O5 Department: Cap Imp Gen Gov Bldg - Library 41145500 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 Actual .Actual Adopted Adooted_ 0 0 0 0 0 0 0 0 0 0 0 11,890 0 0 0 0 0 0 0 0 $ Amount of Chan;e 0 0 11,890 0 0 0 0 0 11,890 11,890 Objectives for 2005 Budget Comments -100- ~Fund: 710 CITY Of COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005- · Department: Energy Management 710 I Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 Actual Actual Adopted Adopted $ Amount of Chan,qe 0 0 0 0 '0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 101,209 0 0 ~Q: 0 t01,209 0 0 ~'~:'" 0 Objectives for 2005 Budget Comments -101- "-This page intentionally left bl~mk- -102- LIBRARY City of Columbia Heights Library Director Adult Services Specialist Children's Librarian Clerk-Typist(2) IIi Library Supervisor (4 PT) Pages (8 PT) Library Clerk (PT) Library(PT) Aide -103- -Tl~is page intentionally left blank- -104- LIBRARY EXPENDITURE SUMMARY 800,000 600,000 400,000 200,000 0 2002 2003 . 2004 2005 [] Personal Services [] Other Services & Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -105- -106- . City of Columbia Heights, Minnesota BUDGET 2005 Library Revenue Actual Actual Adopted Adopted Budget Budget Budget Budget 2002 2003 2004 2005 31010 33401 34110 34120 34130 34140 34150 34160 36210 36219 36230 36290 39101 39140 Revenue Current Ad Valorem Local Govemment Aid Library-Photocopies Library-Other Library-Video Library-Collections Library-Book Bags Library-Printer CoPies Ubr. ary..Fines ..... Interest on Investments Change in Fair Value Contributions Other Miscellaneous Revenue Gain/Loss Sale FCxed Asset Other Refunds & Reimbursements Total 'Revenue 591,588 433,585 433,585 438,835 0 141,850 150,062 150,062 1,793 ..1,776 2,400 2,400 848 568 900 900 2,612 3,479 2,800 4,000 67 63 100 100 95 64 100 100 434 542 800 1,000 5,744 8,096 4,500 · 4,000- 1,412 (3,879) 1,400 0 0 0 0 300 0 0 200 200 0 '0 25 25 0 0 25 25 616,265 598,434 6t t,897 6t 6,947' Expenses. Personal Services Supplies Other Services and Charges Capital Outlay Contingencies & Transfers Total Expenses 41~421 '436,410 434,073 .451,145 100,779 102,095 '91,625 88,848 74,236 78,212 81,710' 75,714 4,205 5,985 10,000 10,000 209,292 14,071 13,863 10,814 803,933 636,773 631,27t 636,521 Summary Total Revenue Total Expenses Change to Fund Balance Change to Capital Fund Balance Net Change to Fund Balance Total Fund Balance Year End 616,265 598,434 611,897 616,947 · '803,933 636,773 631,271 636,521 (187,668) (38,339) (19,374) 200,000 (~9,5~4) t2,332 (38,339) (19,374) (t9,574) 250,871 -107- '~This page-intentionally left blank- -108- IFund: Ubrary CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET Department: Library 240-45500 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 415,421 436,410 434,073 451,145 17,072 100,779 102,095 91,625 88,848 (2,777) 74,236 78,212 81,710 75,714 (5,995) 4,205 5,985 10,000- 10,000 0 209,292 14,071 13,863 10,814 (3,049) 803,933 636,773 631,271 636,521 5,250 The library's mission statement is to "provide free access to informational and recreational materials for the patrons in a barrier-free environmenL' .A variety of library-related programs (e,g. story times, reading clubs, homebound delivery, etc,) are offered for I~atrons of all ages ~;0n:l' ~h0~l fl:lr~u~'h ~ni(~r Ci~. ~ive"~Ji-~time'a~*d' i~ i~r~ti~'st~ff 'pre, de-seminal- during the 60 hours per.week the facility is open to the public. As a City-owned and operated library, Columbia Heights participates in the MELSA regional system through a contract with the Anoka County Library, the Statewide Borrower's Compact, and METRONET. This enables Columbia Heights patrons to gain access to special services and scholarly materi~ls available to other participating libraries. .. Objectives for 2005 1. To explore the possibilities of a new facility within the structure of the City's Comprehensive Plan, Downtown Redevelopment Plan, and priorities set by the City Council. 2. To continue to pursue cooperative ventures with Independent School District #13, the Anoka County Library, the Anoka County Historical Society, and the Columbia Heights Historical Society. Budget Comments Ali personnel contracts are settled for 2005. Part-time temporary position wages are frozen at 2003 rates. The Supplies section includes: reductions in promo materials, program supplies, mair{t~n*ar~ce itei~s*, *llgh{ rbullss, 'pe~iodi(~al ~*i.ibS~'ripti0hs, *aUdi(5 *C~i~ffes, ~/id~5 c,;3§s~ttes, cd's. Other Service Charges includes 5% increases in 3810 (Electric) and 3830 (Gas) and changes in: 1.) 3050-elimination of children's program performers; 2.) 3210-reduced telephone charges; 3.) 3600-reduced insurance premium; 4.) 4000-reduced cost for copier maintenance contracts, elimination of carpet cleaning, reduced electrical repairs because of new ballasts, reduce window cleaning to bi-monthly; 5.) 4330-elimination of all staff memberships; and 6.) 4375-elimination of volunteer recognition. Capital includes charges associated with the library automation system upgrade. Contingencies and Transfers eliminates all contingency funds. These figures do not include the proposed $12,325 assessment amount for the Library for reconstructin,q Jackson Street. -109- ....... ... ........ ~.- . ......... .. .......... ;::..... ...... -......-:.,= .. ......... ~:._..~. :--:... ~ ............ :.... ....... .. · .-... -This page.intentionally left blank- -110- MUNICIPAL LIQUOR STORES Finance Department City of Columbia Heights I Finance ' I Director,I . j I PT Finance I m m{m m m .A¢¢ounts} Payable i Clerk Finance Director . ~ ............................... "- ...... =..~-.3, ............................ Liq-u~r OPe;at~o~-s I 1 , Accountant I I Accounting Clerk II!: Payroll I Technician Assistant Liquor Operations Manager (6) I FT Stem Supervisor .(1) ,I pT Retail Clerk (29) iAccounting! iAccounting! '!'~c'cour~t~g'! iReceptionist/i PT Clerkll: J i Clerkl: j Clerkll: J .Swithboard J, Meter Utility J' , UtilityJ' ,I Liquor PT j, I Operator ,I iReader -111- -This. pagelint~ntionally left blank- -112- LIQUOR EXPENDITURE SUMMARY 12, 10, 8,000,000- 1.:.1.:. ;.:.:.:.:.:., 2002 2003 2004 2005 [] Personal Services [] Other Services & Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -113- ....... : .................... ~?. _~h~ -Th~S page intentionally left blank.. -114- . City of Columbia Heights, Minnesota BUDGET 2005 Liquor Revenue Cap Equip Store #1 Store #2 Store #3 Non-Operating. Liquor 609 609 609 609 436 Revenue Interest on Investments 33,756 29,985 14,259 0 1,098 Discounts-Store #1 (5,200) 0 0 0 0 Sales-Liquor 1,026,000 0 0 0 0 Sales-Beer 1,500,000 0 0 0 0 Sales-Wine 325,000 0 0 0 0 Sales-Miscellaneous Taxable 34,000 0 0 0 0 Sales-Non Taxable 32,000 0 0 0 0 Sales-Cigarettes 70,200 0 ' 0 0 0 Sales-Lottery 90,100 0 0 0 0 Cash Over/Short # 1 2,000 0 0 0 0 Discounts Store # 2 0 (3,500) 0 0 0 Sales-Liquor 0 897,000 0 0 0 Sa!eS~Beer ....................... i ......0 ......... ! ,4~1.0,09~ ........ ..... ;0_ ................ ..0. ..................... ~ ........... 36210 37700 37720 37725 37726 37728 37729 37730 37739 37740 37800 37820 ........... 37825 .. 37826 Sales-Wine 0 385,000 0 0 0 37828 Sales-Miscellaneous Taxable. 0 31,000 0 0 0 37829 SaleS-Non Taxable 0 27,900 0 0 0 37830 Sales-Cigarettes 0 50,000 0 0 0 37839 Sales-Lottery 0 60,000 0 0 0 37840 Cash Over/Short # 2 0 (1,500) 0 0 0 37920 Sales-liquor' 0 ~ 0 460,000 0 0 37925 Sales-Beer · 0 0 734,000 0 0 37926 Sales-Wine 0 0 51,000 0 0 37928 Sales-Miscellaneous Taxable 0 0 16,200 0 0 37929 Sales-Non Taxable 0 0 14,600 ' 0 0 37930 Sales-Cigarettes 0 0 '55,000 0 0 37939 Sales-Lottery 0 0 44,000 0 0 37940 Cash Over/Short # 3 0 0 (1,000) 0 0 Total Revenue 3,107,856 2,885,885 1,388,059 0 1,098 Cost of Goods Sold 2,419,900 2,230,600 1,017,500 0 0 Net Operating Income 687,9~6 655,285 370,559 0 1,098 Expenses Personal Services '347,461 272,175 211,997 0 0 SupPlies 2,4331760 2,236;960 1,021,650 0 0 Other Services and Charges 241,727 176,040 42,710 0 0 Capital Outlay 0 0 0 6,000,000 0 Contingencies & Transfers 1,000 1,000. 1,000 210,747 0 Total Expenses 3,023,948 2,686,175 1,277,357 6,210,747 0 Summary Total Revenue 3,107,856 2,885,885 1,388,059 0 1,098 Total Expenses 3,023,948 2,686,175 1,277,357 6,210,747 0 Net Income 83,908 199,710 110,702 (6,2t0,747) t,098 -115- -This page. intentionally left blank- -116- IFund: 609 CITY OF COLUMBIA HEIGHTS,. MINNESOTA BUDGET 2005 Department: Uquor Store #t 609-49791 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Tra..nsfers Activity Descfipfion 2002 2003 2004 2005 SA mount Actua! Actual Adopted Adopted of Change 306,071 339,958 324,056 '347,461 23,405 2,356,237 2,331,658 2,388,610 2,433,760 45,150 213,020 226,793 236,852 241,727 4,875 0 0 0 0 0 0 1,022 0 1,000 1,000 2,875,328 2,899,431 2i949,518 3,023,948 74,430 This department acc6unts for the operations of the'Liquor Store on '44th and Central Avenue. This store opened in December .1984 and has been very profit, able ever ~!pce. It was the CiYs fim. t ~.entu[e_ jDt.q .a..!a~e ~o!ume~ typpJiq~q_r? s~..o..r~,.._Th.~, s..t.~r..~.ff.9.~,.gpg..d.~ pU~ing .iq.p. desirable-shOpping envinSnment. The cb~etitiVb'pricing of tlqe store has'attracted customers from neighboring areas. We have also installed new cash registers in the store. Objectives for 2005 1. Upgrade our security system, to help ensure the Safety of our staff and customers. 2. Continue to target nationallly advertised items, with'wide customer appeal. 3. Locate a new site for. this store on Central Avenue. One that has a good sight lines from the road, adequate off street parking and sufficient land for a proper size store. Budget Comments The budget for Top Valu I has increased by $74,430 from the 2004 adopted budget. This is due to an increase 'in sales from 2003. This will result in a increase in cost of goods to be rePlaced. We feel this Partly due to aggressive local advertising and an inability of MGM to get a fo.o. thold on our customer base. . -117- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 609 Department: Liquor Store #2 609-49792 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted, of Chan~e Pemonal Services 224,889 235,562 239,250 272,175 32,925 Supplies 1,824,275 2,064,711 1,946,460 2,236,960' 290,500 Other Services & Charges 140,730 167,239 155,281 176,040 20,759 Capital Outlay 0 0 0 0' 0 Contingencies & Transfers 675 0 1,000 1,000 0 2,190,569 2,467,512 2,341,991 2,686,t75 344,184 Activ'rty Description The City opened this Liquor Store at 37th and Stinson Avenue, in April 1993. Business has real!y picked UP in 2.004.. b~we expecting _a. new. L!qu_o.r. St0re et ~t ~th0_nY Main that might ..................... : ........... m.a._ke,~...an...j.,m,p ,a~, qn_~,~a...! e~,.,a~t,, ~. Eo~[.n,..t~.~_~e.~!l...b..e,.~_.e,~,,sjp. ~_ ~ .~y!~,g _s. p..e_q!.a.! .................... promotions to keep the new customers we have attracted in the last year, We have also installed new cash registers in the store, Objectives for 2005 t. Upgrade our security system, to help ensure the safety of Our staff and customers. 2. Continue. to target nationallly advertised items, with wide customer appeal. Budget Comments The budget for Top Valu I has increased by $344,184 from the 2004 adopted budget. This is 'due to a projected increase in sales and in the value of the cost of goods to be replaced. We feel this is partly due to aggressive local advertising and the temporary reduction of SAV Liquor to one store while they rebuild their new second store. '- 118- CITY OF COLOMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 609 Department: Liquor Store #3 609.49793 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan.qe Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 140,641 '185,094 162,686 211,997 49,311 1,115,811 1,012,846 1,125,650 1,021,650 (104,000) 39,234 · 38,440 43,261 42,710 (551) 0 0 0 0 0 0 0 1,000 1,000 0 t,295,686 1,236,380 1,332,597 1,277,357 (55,240) Activity Description The City of Columbia Heights built this buading and opened this store in 1964. In 1986 the stOre underwent significant renovation and improvements with the addition of a new cooler, profitable markups then the two larger volume stores..This store does a high volume of summer business in the evening and has outgrown the size of the store. We have also installed new cash registers in the store. Objectives ,for 2005 1. Upgrade our security system, to help ensure the safety of our staff and customers. 2. Continue to target nationallly advertised items, with wide cuStomer appeal. 3. Locate a new site for this store on university Avenue. One that has a good sight lines from the road, adequate off street parking and sufficient land for a proper size store. Budget Comments The budget for Heights Liquor has decreased $55,240 from the 2004 adopted budget. The sales at this store have been consistent and strong. But due to limited size of the store, the growth anticipated for 2003 was not achieved. -119- IFund: 609 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Liquor Non-Operating 609-49794 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan.qe. 0 0 0 0 0 0 0 0 0 0 3,264 0 0 0 0 0 0 6,000,000 6,000,000 0 217,954 261,981 212,062 210,747 (1,315) · . 221,2'18 , 261,98t 6,2t2,062 6,210,747 (1,3t5) This department was established to account for the liquor operation expenditures that are not directly related to any of the three liquor stores. The four major expenditures in this General Fund capital equipment needs, transfer our to the Infrastructure Fund for street rehabilitation projects, and transfer out to the Information Systems Fund.. Objectives for 2005 Budget Comments -120- POLICE City of Columbia Heights Chief of Police Secretary II I Clerk Typist II Captain ' ' I Support Services .......................................... ; ............ ~ ....... : ........... '~' :':': ....... : ............. I Supervisor- Sergeants (3) Secretary II-A (2) Corporals (3) Patrol Officers (15) Community Service O~cers (2) -121- -This page intention,ally left blank- -122- 1 1 500, POLICE EXPENDITURE SUMMARY 2002 2003 2004 2OO5 [] Personal Services [] Other Services & Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -123- -T. his page intentionally left blank- -124- City of Columbia Heights, Minnesota BUDGET 2005 Police Revenue Police Animal Control DARE 101 101 27O Police Cap Equipment 431 Revenue 31010 Current Ad Valorem 1,399,590 10,754 31014 Area-Wide Taxes 309,586 2,379 32110 Liquor, Wine & Beer License 48,000 0 · 32120 Cigarettes 3,200 0 32'122 Restaurant & Food 50 0 33401 Local ~ovemment Aid 278,313 2,138 33405 PEP, A Increase Aid 6,434 49 33406 Existing Low Income Housing Aid 2,451 19 33409 New Cons Low Income HSG Aid 4,289 33 33416 State Law Ofc Training 10,000 0 33421 Insurance Premium Tax-Police 190,000 0 33423 State Aid-Police Relief Assn 21,545 0 ...................................................................................................33427 Supplemental Amor Aid Police '~;~'~, .................... i3 .......... . b .... 33428 Additional Amor Aid Police 29,547 0 0 34201 Special Police Services 161,158 0 0 34203 Public Safety-Police Report 5,000 0 0 35101 Court Fines 50,000 0 0 35102 Administrative Tags 20,000 0 0 36210 Interest on Investments 45,956 353 36219 Change in Fair Value (22,978) (177) 0 39203 Transfer In-General Fund 0 0 0 39214 Administration Overhead-Liquor Func 29,953 0 0 39217 Administration Overhead-Refuse Fun 6,448 0 0 39218 Administration Overhead-Recycling 6,448 0 0 39219 Transfer In-Liquor Fund 0 0 9,000 Total Revenue 2,610,603 15,548 9,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45,669 0 12,469 0 0 0 12,469 70,607 Expenses Personal Services 2,290,256 0' 0 0 Supplies 87,000 550 3,200 0 Other Services and Charges · 219,401 14,920 2,175 3,478 Capital Outlay 3,667 0 0 54,000 Contingencies & Transfers 0 0 0 0 Total Expenses 2,600,324 15,470 5,375 57,478 Summary Total Revenue 2,610,603 15,548 9,000 70,607 Total Expenses 2,600,324 15.470 5,375 57,478 Change to Fund Balance 10,279 78 3,625 t3,129 -125- - -This page intentionally left blank- -126- CITY OF COLUMBIA HEIGHTS, MINNESOTA BU DG ET 2005 IFund:' 101 Department: Police 101-42100 Expense Changes by Category Personal Services Supplies Other Servic. es & Charges. Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan.qe 2,202,609 2,129,741 2,220,068 2,290,256 70,188 · 75,780 72,603 84,600 87,000 2,400 175,066 ~,714 221,144 219,401 (1,743) 145 0 4,500 3,667. (833) 2,821 2,057 0 0 0 2,456,421 2,427,115 2,530,312 2,600,324 0 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 costs, and capital outlay expenses. The Police Department provides public safety services to the citizens of Columbia Heights and Hilltop. This includes police patrol, investigations, traffic ' enfomement, code enforcement, animal control, unusual occurrences, Homeland Security efforts, and administration. -Objectives for 2005 1. To maintain the level of police service in the community with less resources. 2. To continue to work closely with other agencies in our area towards Homeland Secudty iSSues in the area of training and equipment. 3. To continue to search out aitemative housing locations for the Police Department that more closely fit our space needs. 4. To maintain our fleet and equipment at a high useable and ready level. 5. To continue to replace and update old computers i.n the department. 6. To continue to monitor available Federal and State Grant opportunities in order to obtain equipment and possibly personnel that would otherwise be unavailable to our department. 7. Converting to the 800 Mhz radio system and establishing a fund for replacement radios. Budget Comments Personnel The 2005 budget reflects 23 authorized licensed officers which is one less than was authorized in 2004. The following lines show decreases from the 2004 adopted budget. Line 1020 overtime is reduced by $1,750. Line 1011 is reduced by $30,000 this is cuffing a 1/2 lime position in the Records Section. This person was going to perform scanning of. documents and to assist in the records section as needed. Line 1041Court Pay and Line 1043 Training pay have been decreased $793 for each line this is due to one less officer. Line 1220 FICA has decreased $2150. The remaining lines increased because of the negotiated settlements with unions and non union increases granted by the City Council. The totals In the personnel section are $176 higher in 2005 than they were in 2004. Supplies has increased slightly over 2004. The increases are in line 2010 minor equipment which we have increased $1500 to start covering the cost of replacement computer equipment for the County Wide Records Management System. Line 2282 Gas Oil and Lubricants was increased by $3500 due to price spikes in gas prices in 2004. We have adjusted some the individual lines to reflect greater needs in some other areas. Overall the Supplies section of the budget has increased $2400 or 2.7%. -127- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Police 101-42100 Other Services and Charges shows a $1743 decrease. Line 4000 Repair and Maint services shows an increase of $4000. This is due to our share of the cost of maintenance on the Joint Records Management System purChased four years ago by all the Police agencies in the county. Final acceptance of this syStem is to happen in 2004 which means we will have to start paying an annual maintenance fee based on a percentage of the calls for service our city received dudng the year 2003. This is estimated at. approximately $5,000 annually. Another $2880 is needed for the radio users fee to be paid to the Metropolitan Council for the 800 Mhz radios that we will be' changing over to late in 2004. This cost is reflected in line 4390. Each user must pay a fee of $45 per radio used annually. Line 3210 Telephone/Telegraph shows an increase of $6305 this increase is the result of placing the costs for our squad car modems (cell phone connection) which we use for our laptop computers in our squad cars and the T-1 line that we have for our connection to the State of Minnesota. Both of these items were not included in this line in the past. Line 4050 Garage Labor Burden increased $5100. This is the cost of maintaining our squads through the city garage. Line 3600 Insurance and Bonds has decreased by $20,000. Overall we have been able to decrease coSts'in the area of Other SerVices 'and Charges $1743. This is a decrease of .07% Capital Outlay This area shows a decrease of $833. ' ................................. -128- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: t01 Department: Animal Control t0t-42700 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Change 0 0 0 0 0 103 77 550 550 0 12,443 11,761 14,920 14,920 0 0 0 0 0 0 0 0 0 0 0 12,546 11,838 15,470 15,470 0 services, adoption services, and clinic services: The capturing, transporting and temporary shelter of stray animals is performed by Community Service Officers 'and, at times, Columbia Heights Police Officers. Objectives for 2005 To continue to develop our close working relationship with Camden Pet Hospital in our effort to provide state.of the art animal services at a reasonable cost for our community. Budget Comments We are submitting the same budget for animal control as we did in 2004. No increase -129- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 JFund: 270 Department: DARE Project 270-42160 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan.qe 0 0 0 0 0 2,381 5,151 3,200 3,200 0 2,470 - 2,003 2,175 2,175 0 0 0 0 0 0 0 0 0 0 0 4,851 7,154 5,375 5,375 0 Activity Description children of Columbia Heights and Hilltop. It teaches the pitfalls of drugs and the illegal use of chemicals, tobacco products, and alcohol. The program is very effective at building self- esteem and confidence in its students and teaches defenses to peer pressure and other social problems. It also establishes a relationship between the students and the officer teaching the course. Objectives for 2005 Our objectives in relationship to the DARE program are to keep an adeqUate number of DARE officers trained in order to keep the DARE program available to all 5th Grade students in our jurisdiction. We also wish to maintain the high level of training and ongoing positive working relationships between the schools and our department. Budget Comm. ents We are submitting the same costs for 2005 as we did in 2004. No increase -130- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2OO5 IFund: 431 Department: Police Capital Equipment 431-42t00 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan~e Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 2,047 3,478 3,478 0 Capital Outlay 116,477 102,715 54,000 54,000 0 Contingencies & Transfers 0. ,~- 0 0 0 Activity Description 6,477 104,762 57,478 57,478 0 The Capital equipment budget for 2005.!nclud.~s two fu!! ~ized ma~ed squads, two replacement light bars,., and two~prisone£,safety dividers Objectives for~ 2005 To manage the Capital Equipment Replacement fund in a way that allows us to obtain the best equipment, for the-best value, that meets the needs and requirements of the department. Budget Comments The Capital Equipment Replacement'fund includes equipment required to keep our technology and fleet current and to keep our personnel safe in their duties. -131- -This page intentionally left blank- -132-. PUBLIC WORKS City of Columbia Heights PW Director/City Engineer Asst City Engineer PW Superintendent i Foreman (3) I SecretarylI-A I ISupervisor - Vehicle Maintenance i IMaintenance Worker (16) Maint. III Mechanic i Maint. lll Bodyman/ Painter -133- · -This page intentionally left blank- -134- PUBLIC WORKS EXPENDITURE SUMMARY 8~ 7~ 6~ 4~ 2002 2003 2004 2005 [] Personal S'ervices [] Other Services & Charges [] Contingencies & Transfers [] Supplies · Capital Outlay -135- -136- 0 c~ %-- (D -137- -This page intentionally left blank- -138- -This page.intentionallY left blank- -140- -This page intentionally left blank- -142- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2OO5 IFund: t01 Department: Public Works 101-43000 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan.qe Personal Services Supplies Other Services'& Charges Capital Outlay Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ' 0 0 0 0 Activity Description This activity covers the wages and fringe benefit costs for both permanent and seasonal p~b!iq Wo~ ~mp!q~es, ~he oyera!!.bu_d, get is distributed to ~ub!ic Works dePa.rtments and Objectives for 2005 1. Maintain services levels with reduced staffing due to funding shortfalls. 2. Review seasonal pay ranges to attract and retain seasonal employees. 3. Evaluate and modify the overall usage and distribution (by dept) of seasonal employees. 4. Fill Open Maintenance Worker positions as budget, allows. . 5. Continue to evaluate the staffing needs of the Public Works Department. 6. Fill Assessment/Clerical position on a part-time basis if budget allows. Budget Comments The overall pemonnel budget for 2005 is $2,111,299 for salaries and fringe benefits, an increase of $86,765 over th~ .adopted 2004 budget. The InCreaSe is due to step movements and. ~co_n_.tm_c_t ~ettlements for_st.affgf 2.% _for._ 20.04 and 2.0~.5. The budget balanCes to zero as 100% of salaries and fringe'benefits are allocated to various departments !n ~e city. -143- IFund: 101 Expense Changes by Category CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2OO5 Department: Engineering 101-43100 i 2002 2003 2004 2005 SAmount Actua! Actual Adopted Adopted _of Chan.qe Personal Services 172,448 172,188 261,673 270,228 8,555 Supplies 16,888 8,536 10,615 8,915 (1,700) Other Services & Charges 40,938 42,566 33,695 30,856 (2,839) Capital Outlay 0 0 1,500 0 (1,500) Contingencies & Transfers 89,136 165,170 0 0 0 · 319,410 388,460 307,483 309,999 2,516 Activity Description This department provides engineering services for public imProvement projects. These activities inClude f-easibili~ ana'i~i~,' ......... ~r~i~J~;~'{J~'~-~'l~r~)i~-~f~ J~l~'~i0~i= . (~e~: ~ctl~iti~s''ii~clude general engineering, record keeping, GIS implementation, digital and hardcopy of file maintenance, and public contact. Objectives for 2005 1. Review and update financial analysis of Street Rehabilitation Zone Program. 2. Continue update .and development of the computerized pavement management program for street zone work. . 3.- Continue development of City Works software for utility maintenance, and complaint tracking program at Public Works. 4. Continue conversion of plat drawings into scanned images. 5. Develop departmental strategic plan. Budget Comments The proposed 2005 Engineering budget is $307,479; a 0% increase, from the 2004 budget. rhe primary area accounting for the 0% increase is shifting personnel time to the' City's storm rvater funds~for ~-eefing NPDES ~equirem~'n'ts. Th~e asseSSing]~iedcai p0sifionbd~lgeted in _~004 is left unfilled. Other line items of the budget have' decreased °r remained flat. Capital outlay has also been decreased from the 2004 adopted budget. -144- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 'lFund: 101 Department: Streets 101-4312t I Expense Changes by Category 2002 2003 2004 2005 SAmount Actual .Actual Adopted Adopted of Change, Personal Services 288,043 302,034 342,039 347,464 5,425 Supplies 126,250 109,144 136,175 136,225 50 Other Services & Charges 132,415 152,187 178,278 175,261 (3,017) Capital Outlay 2,000 5,900 0 0 0 Contingencies & Transfers ~ 1,500 30,000· 0 0 0 550,208 599,265 656,492 658,950 2,458 Activity Description · The street department provides for the maintenance of city streets and alleys. These and removal, ice control, miscellaneous projects as required, and public contact. Objectives for 2005 1. Crack seal asphalt streets in prior street rehab zones. 2. Continue street repair/patching for Zone 7 of the street rehab program. . 3. Continue evaluation of the use and application rates of straight salt for ice-street ice control. 4. Develop developmental .strategic plan. Budget Comments The overall 2005 budget for t~he street department is $ 656,330 a decrease of $162.00 from 2004. Seaso. nal staffing has been reduced along with other line items in the budget that have been decreased or remained at. Capital Outlay requests for 2004 have been reduced to $0. -145- ~,FunG: 101 Expense Changes by Category CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Str==t Ughfing !01-43160 2002 2003 2004 2005 SAmount .Actual Actual .Adopted .Adopted pf Change Personal Services 318 1,684 3,950 4,110 160 SuPplies 94 0 1,275 1,750 475 Other Services & Charges 106,283 118,167 115,635 115,000 (635) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 '106,695 119,851 120,860 120,860 0 Activity Description iT ....- _ h~s.a..c,tjvlty pm~qdes for the energy costs related to intersection, mid-block, and alley lighting. ....................... This activitY also inclUdesmaintenan~e and repair ~)fCi~y...0~ed st~e~t ligiitsI. ! , .................. . ....... ~ ...... ~ .i~7. ~ .~-.-T- ,.~-i ..... Objectives for 2005 1. Review. street ligh[ing along 40th and 41st Avenue for upgrades, replacement, or as a minimum, needed repairs. * ~ .. .. 2. Evaluate replacement of City-owned and maintained lights in Sullivan and Prestemon Parks. Budget Comments The 2005 propoSed s{~eet lighting budget is $120,860, .a 0% increase from 2004. Overall, the 2005 budget remains fiat f['.om 2004. This also assumes no major increases for the electric rates for street lights. . ~ · . . -146- IFund: t0t CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Traffic Signs & Signals 101-43170 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital,Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual ,Actual Adopted Adopted of Chan~e 47,343 44,399 48,352 48,352 0 8,330 11,585 7,700 7,80O 100 9,998 9,968 14,554 14,453 (101) 0 0 0 0 .0 0 0 0 0 0 65,671 65,952 70,606 70,605 (1) Activity Description This activity provides for the installation and maintenance of_city co, r~l!ed s!gnsrand signals. This· account group also pm~vides,for street striping an.d., tr. affic..c0U-.nt!ng.. ~ ",i..i ..i". ,. · _iii -. Objectives for 2005 !1. Develop computerized sign inventory. 12..Upgrade regulatory signs .to high intensity-VIP diamond grade on State Aid Streets. 3. Upgrade regulatory signs to high intensity-VIP diamond grade on Street Zone Work areas. ~ Budget Comments The overall budget proposed in 2005 is $70,605, a 0% increase from the 2004 budget. -147- jFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Weed Control Expense Changes by Category 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Change Personal Services 6,737 8,647 10,272 10,524 252 Supplies 0 20 300 300 0 Other Services & Charges 1,043 725 3,330 3,133 (! 97) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 .0 0 7,780 9,392 13,902 13,957 55 Activity Description This activity provides for the operations necessary for the enforcement of the C'~s ordinance contracted abatement of weed and turf ordinance violations. Objectives for 2005 1. Review budget reduction effects on the poliCY to provide a more pm-active approach to weed control, specifically related to complaints and following the city objeqtive of improving the overall appearance of the city. . 2. Continue efforts on a turf maintenance program for the uniVersity Avenue corridor, now that the City of Fridley has eliminated the cooperative program of cutting and trimming. Budget Comments The proposed 2005 Turf Control budget is projected at $13,957,. a 0% increase J=rom 2004. Time spent by the city maintenance crew's will be held fiat and administrative time is anticipated to decrease which may result in a more reactive approach. Decreased time will be spent maintaining the University Avenue Corridor and public right-of~ways. Public. Works has assumed responsibirrty for property inspections as well as program administration. -148- ~Fund: t01 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 DePartment: Tree Trimming 101-46102 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual .Actual Adopted Adopted of Chan.qe 38,956 37,117 48,292 49,549 1,257 3,006 535 1,900 1,900 0 12,752 61,974 46,220 44,800 (1,429 0 0 0 0 0 0 0 0 0 .0 54,714 ' 99,626 96,412 96,249 (163) Activity Description :l'his activity provides for tree trimming, removal of hazardous, diseased, or dead trees (on all c[ty-'O~ed 'Pr~Pe~i~si, and r~.p.l~nting 'of'neW {~eeS~ iX i%lu'des s~a~ing'an;d mair~iningof boulevard trees in a healthy condition, removal of downed branches, and clearing obstructed signs. It also provides for Dutch Elm, Oak wilt, hazardous tree inspections, comer visibility, and brush in alley inspections. Objectives for 2005 1. Concentrate on boulevard tree trimming by residential street rehabilitation zones. 2. Trim sidewalk and street sign locations. 3. Contractual trimming at LaBelle and Sullivan Park to maintain safe pathways. 4. Contractual training (Arborists) for improving staff tree trimming techniques. 5. Evaluate the effectiveness of the DED inspection program. [] Budget Comments The proposed 2005 Tree Care and Maintenance budget is $96,249, a $163.00 reduction from the adopted 2004 budget. This continues the new fuhctional area that combines three departments: Tree Trimming, Dutch Elm Sanitation and Dutch Elm Replacement as was established in the 2003 budget. . -149- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Department: Dutch Elm Sani[aGon 101-46103 ~[ Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 Actual Actual Adopted Adopted SAmount of Chan,qe, 8,466 225 0 0 0 0 0 0 0 0 43,083 0 0 0 0 0 0' 0 0 0 0 0 0 0 0 51,549 ~ 0 0 0 AcfivityDescdpfion Objectives for 2005 Budget Comments -150- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Dutch Elm Replanting 101.46104 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted, of Change 1,920 0 0 0 0 0 0 '0 0 . 0 5,959 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,879 0 0 0 0 Activity Description Objectives for 2005 Budget Comments -151- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Parks 101-45200 il Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actua! Actual Adopted Adopted. of Chan_qe 366,176 .380,227 453,568 460,438 6,870 72,158 70,407 79,200 73,700 (5,500) 160,580 164,282 176,639 177,829 1, t 90 0 0 0 0 0 0 2,000 2,000 0 598,914 614,916 711,407 713,967 2,560 Activity Description This activity provides for the maintenance of: A. 15 City Parks;' B. 3 public Wading'-IL39°lS; c, '8 skating and 5 hockey rinks; O.'-'~ ..... 12' ..... softball/baseball"*' .......... "*- "~'diamonds;'~ *'*' '~' * ...... '- E." *' ..... 2 tenn~s'~""~'*~"~" ' ~-~'~' '~courts; F. ...... 12'" ""buildings "**~ ~ ..... and* ~"~"~-'*'~other' reCr'e~io-nai' facilities. This department also provides'landscape maintenance for all municipal buildings, and the planning, implementation and construction of various park improvements. Objectives for 2005 1. Improve the timing of park projects that may impact seaSonal park activities. 2. Continue pursuing DNR Outdoor Recreation Grant funding for park redevelopment. 3. Continue to develop a program that involves neighborhood input regarding park improvements. 4. Improve the general condition of softball fields - drainage and weed control. 5. Coordinate the implementation and funding plan for the reconstruction of Huset Park, and public input/review process. 6. Develop developmental strategic plan. Budget Comments The 2005 Parks proposed budget is $711,447, an 0% increase from the 2004 adopted budget. Seasonal staffing levels are being held at the 2004._level,_whi!e other lineitems in the budget have been decreased or remained flat. -152- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 20O5 IFund: ,431 Department: Engineering Capital Equipment 431-43100 ,I Expense Changes by Category 2002 Actual 2003 2004 2005 SAmount Actual Adopted Adopted of Chan.qe Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 955 484 0 813 813 0 7,524 0 12,500 12,500 0 0' 0 0 0 955 8,008 0 13,313 t3,3t3 Activity Description The capital equipment fund was established to fund long-term capital equipment needs in the g~r~eral fUnd.' ThlS'w~s 'acJ=0i'npliShed b~, preparing a detailed 20~year projection Of the City's equal amount of funding to provide a reserve for future years when larger more costly equipment will need to be purchased. This, in tum, eliminates the highs and lows of budgeting as an equal dollar amount is set aside each year. Objectives for 2005 Budget Comments Item & Projected Cost The following requests have been made for Engineering Capital Equipment Replacement: 1. pUrChase a RePlaCement Engineering Ploffer $12,500.00 -153- IFund: 431 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Parks Capital Equipment 431-45200 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 Actual 2003 Actual 2OO4 Adopted 2005 Adopted SAmount of Chan,qe 0 0 0 0 0 0 0 0 0 0 0 2,966 0 3,836 3,836 4,680 45,166 0 29,500 291500 0 0 0 0 0 4,680 :' 48,132 0 33,336 33,336 Activity Description The capital equipment fund was established to fund long-term capital equipment needs in the gfi~!.i~u, ~.d..:i..~h~i~i...w?~.: ..a...~,C....o,~ Pi!~I~ ed.. bY.'~eE.a.~.n.g....a....d..~_t-a.[!.~ ~..~. ~ ~_q. '..-y~a,.r.. p~_.oj ,ec. ~t!.o. ~ ~f_!..h....e C. itY~.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 equipment will need to be pumhased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives for 2005 1. Replace ~239 Zero Tum Riding Lawn Mower 2. 'Replace #203 Pull Behind Turf Sweeper Budget Comments Item & Projected Cost The followin, g requests have been made for Parks Capi[al Equipment Replacement: 1. Purchase a Replacement Zero Tum Riding Lawn Mower $14,000.00 2. Purchase a Replacement Puli Behind Turf Sweeper $15,500.00 -154- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 20O5 IFund: 43t Department: Streets Capital Equipment Expense Changes by Category 2O02 .Actual 43143121 I Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2003 2004 2005 SAmount Actual Adopted Adopted of Change 0 0 0 0 0 0 6,340 0 0 0 0 3,699 1,814 1,430 (384) 0 47,155 27,900 22,000 (5,900) 0 0 0 0 0 0 57,194 29,714 23,430 (6,284), Activity Description The capital equipment fund was established to fund long-term capital equipn~t needs inthe g~n.e~!i ~.~..n~ Th.i.s.. ~S.-:'a--~--m-'plJ.~_~ :~Y ~m~h.~g-: ~..~-e~![.ed. f ~-~-~Y?..r.-P~0J~.-ct-i--°n'- 9.f..:th.~ (~it.v'-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 equipment will need to be pumhased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Obj otNes for 2005 1. Replace ~:)23 Ingersol Rand 5 Ton Rollpack Roller Budget Comments Item & Projected Cost The following requests have been made for Streets Capital Equipment Replacement: 1. Purchase a Replacement Pavement Roller $22,000.00 -155- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 431 Department: Tree Trimming Capital Equipment Expense Changes by Category · 20O2 Actual 431-46102 Personal Services Supplies Other Services & Charges Capital Outlay Contingencie.s & Transfers 2003 2004 2005 SAmount Actual Adopted Adopted of Change 0 0 0 0 0 0 0 0 0 0 0 0 0 2,925 2,925 0 0 0 45,000 45,000 0 0 0 0 0 0 0 0 47,925 47,925 Activity Description The capital equipmqnt, fund was estab!ished to.fund long-term, c~pit~l eq.u. ip.m. ent:needs in the gen. era!.fund. _T. his_w~S accomplishe.d by p.repa, dng..a.detailed20~-year, proje(;t!on.lc~f the.qity's.. equipment needs and scheduling long term replacemenL 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, eliminaUng the highs and lows in budgeUng as an equal amount is set aside each year. Objectives for 2005 1. Replace Aerial Lift Truck Chassis Budget Comments Item & Projected Cost The following requests have been made for Tree Trimming Capital Equipment Replacement: 1. Purchase a Replacement Aerial Lift Truck Chassis $45,000.00 -156- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 -~Fund: 212 Department: State Aid Maintenance 212-43190 Expense Changes by Category 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted. of Chanoe Personal Services 20,393 56,103 33,271 41,894 8,623 SuPplies 2,450 13,172 23,000 28,000 5,000 Other Services & Charges 24,133 24,181 100,160 94,090 (6,070) Capital Outlay 4,984 125,130 10,000 0 (10,000) Contingencies & Transfers 92,724 25,390 0 0 0 144,684 243,976 166,431 163,984 (2,447},, Activity Description This activity provides for the maintenance .and. repairlof State Aid streets designated within the City and is.funded by the MSA system. Objectives for 2005 1. Continue the Implementation of the 5-year Capital Improvement Program developed in 1999, and periodically Updated, as Part of the certified status of local streets. 2. Retain 'certified' complete status ~for our local MSAS. Budget Comments This year's 2005 State Aid Construction budget follows that plan and primarily is represented by seal coating of state aid streets in various locations of the City. The Proposed 2005 budget is $163,894, a decrease of $2,447.00 from last year. Staff time is allocated for recertifying the City's State-Aid System. This allows the use of State-Aid funding on local streets and provides an additional revenue source for'the City's Infrastructure fund to be used in the Street Rehabilitation Zone work. -157- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 JFund: 601 Department: Water Utility Source of Supply 601-49400 Expense Changes by Category 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of ChanRe, Pemonal Services 0 0 0 0 0 Supplies 910,316 1,180,726 946,750 1,046,750 100,000 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Tmnsfem 0 0 0 0 0 910,316 t,180,726 946,750 1,046,750 100,000 Activity Description iThis department covem pOtable ~vater pUrchaSed from the City of Minneapolis for resale to Objectives for 2005 1. continue to aSsist the City of Minneapolis with projects assoc!ated with the new water filtration plant located at 45th and Reservoir Blvd. 2. Coordinate replacement/calibration of. Master Meter (initiated in 2004) Budget Comments The propOsed budget for the year 20Q5 is $1,046,750, Which is based upon a 3.3% increase over the estimated water usage for 2004. -158- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 601 Department: Water Distribution 60t-49430 Expense Changes by Category 2002 2003 2004 2005 SAmount Actua[ .Actual Adopted Adopted of Change Personal Services 250,014 229,131 271,891 280,832 8,941 Supplies 63,223 53,813 46,000 46,300 300 Other Services & Charges 319,849 367,056 238,831 225,092 (13,739) Capital Outlay 0 0 18,000 18,000 0 Contingencies & Transfers 25,000 25,000 ' 25,000 25,000 0 658,086 675,000 599,722 595,224 (4,498) Activity Description · .This activity pr_ov!de~ for ._the oporat, joo a0d ~inten~nce ~of theC!ty's .e_ntire water.~is~ri!~ution ........ system, including .w..a..ter, tqw~r,~.w.a, te~il3~s,..hydmnts,.~e~, met~m~ pump. stati.o.~s (2) ...... sprinkler systems (3), and decorative fountains (2). Objectives for 2005 1. Continue the implementation of security improvements for the water distribution system. 2. Continue investigation into water quality complaints, and remedial alternatives. 3. Review and develop a large meter replacement program for commercial and industrial users. 4. Develop developmental strategic plan. Budget Comments The proposed 2005 budget is $595,230,105 a decrease of $4,498 from the 2004 adopted budget. -159- ~Fund: 601 CITY OF COLUMBIA HEIGHTS, MINNESOTA . BUDGET 20O5 Department: Water Non'Operating 601-49449 Expense Changes by Category Pemonal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chanqe 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 74,641 74,641 74,641 173,875 99,234 74,641 74,641 74,641 173,875. 99,234 Activity Description Objectives for 2005 Budget Comments -160- CITY OF COLUMBIA HEIGI-rI:'S, MINNESOTA BUDGET 2OO5 ~Fund: 433 Dep,.artment: Water Capital Equipment 433-49449 Expense Changes by Category 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chan,qe Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 Activity Description iThe capital_equipment fund was. established-t~ fun~ !ong~te_ .rm. 'cap,·al equipment needs in the .................... gener~l..~d. 2This ~s aCc, p~plis!3ed by prei~ring a· ~t;il~,d~2~;r-p..;~0~j~ti~ ;f"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 equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives for 2005 -- No requests capital equipment requests for 2005. Budget Comments No Capital Equipment Requests for 2005. -161- IFund: 602 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Collections ' 602'.49450 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual' Actual Adopted Adopted of Chan,qe 161,636 191,217 202,775 229,523 26,748 23,591 26,816 25,825 25,825 0 215,884 246,111 224,126 218,180 (5,946) 0 0 12,000 12,000 0 25,000 30,000 25,000 25,000~ 0 426,111 494,144 489,726 510,.528 20,802 Activity Description This activity provides for thb operation and maintenance of the City's sanitary sewer collection systemii-~lnclud~d in thiS acfiViiY-are'in~.',~cfi~n~ a~d're~.ai~'0f n~nh01es;'~n~i~i ai~d 'lateral ~'~ ~- ~-n~':-~al~a "ii~-.~.; ~g'i:i-~' i~,):"~t~ a i ' '~ e~w-~;-"'~l~'~;.~- ':~'1:~ ~;~'~k~ ~;'~l'd ~6~'~iiii~'' to MCES treatment facilities. Objectives for 2005 Continue the'rehab of existing sewer line structures throughout the City Continue sanitary sewer system evaluations through an aggressive televising and reporting program. 3. Continue manhole inspections with the televising inspection reports. 4. Implement 1st phase of Sump Pump Disconnects in residential areas (review grants eligible for sump pump disconnect). 5. Develop developmental strategic plan. Budget Comments The 2005 Sewer Collections proposed budget is $508,848, which is an increase of $19,122 from 2004. -162- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 602 Department: Disposal 602-49480 Expense Changes by Category 2002 2003 2004 2005 SAmount Actual .Actual Adopted Adopted. of Change Personal Services 0 0 0 0 0 Supplies 669,354 '723,970 729,131 771,058 41,927 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 669,354 723,970 729,131 77t,058 41,927 Activity Description This department provides for fees paid to the Metropolitan Council Wastewater Services for sewage. {~eatment di~p%~l' CoSts ~il'VarY-fromyear to yearb~sea U-POn fl0Ws.~ ' ' Objectives for 2005 Rates from the MCES have declined slightly or stayed flat over the last couple of years. Rates began climbing in 2004 and it is anticipated that rates will increase by 3.5% for 2005. Budget Comments The proposed 2005 Sewage Disposal budget is $771,058. This represents a 1% increase from the 2004 adopted budget. -163- ~Fund: 602 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: SeWer Non-Operating 602-49499 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chan.qe 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 5,000 5,000 5,000 5,000 0 · 5,000 5,000 5,000 5,000 0 Activity Description Objectives for 2005 Budget Comments -164- IFund: 604 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department~ Storm Water Utility 6O4-49650 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 Actual Actual Adopted Adopted SAmount of Chan,qe 54,509 48,325 68,086 89,880 21,794 26,099 21,289 22,100 20,500 (1,600) 51,052 99,988 50,122 49,025 (1,097) 0 0 0 0 0 95,200 5,800 52,300 38,700 (13,600) 226,860 175,402 192,608 t98,105 5,497 Activity Description This department provides for the operation and maintenance of the city's storm sewer system, !ncl~d...in. g .N P.~ES ~haS. e.i!!.requ.ir-f~m~n.t.s_,' !nsp~.c~!.o.'.n ~q~r~p'.a..!r_~g.f~s.~t .o.~ -r~.~ §..'.e.wer.,P! .L~..'~s,~.c.a~..c..~ basins, manholes, and drainage ponds, and surface water related activities Objectives for 2005 1. Complete the installation and startup of a new SCADA System. 2. Rehab existing structures and/or main lines throughout the City. 3. Storm sewer system evaluation: manhole sewer line inspections. 4. Develop developmental strategic plan. Budget Comments The proposed 2005 budget is $198,105, an increase of $5,497 from the 2004 adopted budget. -165- iFund: 604 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Storm Water Non-Operating 604-49699 Expense Changes' by Category perSonal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfem 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chan,qe 0 0 0 0 0 0 0 0 0 0 0 0 0 125,000 110,500 0 5,800 0 .133,732 0 0 5,800 0 23,232 125,000 1t0,500 139,532 29,032 AcfivityDescdpfion Objectives for 2005 Budget Comments -166- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 432 Expense Changes by Category Department: Sewer Capital Equipment 432-49499 2002 2003 2004 2005 SAmount Actual Actual . ,Adopted Adopted of Chan,qe PersOnal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0 9,652 9,652 0 0 0 148,500 148.500 0 0 0 0 0 0 0 0 158,152 158,152 Activity Description The .~al.equipm~nt ~nd was ?tab!i.s..h. ed_.t_° f~d I?~n~Tt~e..rrn~aPita! e~ip~n~..n.e~d? in the equipment needs and scheduling long term replacement. Thus, the City can set aside an equal an~ount 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 2005 1. Replace #126 Silver Lake Lift Station Back-up Generator 2. Replace #190 and #190A Sanitary Sewer Rodding Machine Budget Comments Item & Projected Cost The following requests have been made for Sewer Capital Equipment Replacement: 1. Replace Silver Lake Lift Station Backup Generator $ 18,500.00 -167- IFund: 402 CITY OF COLUMBIA.HEIGHTS, MINNESOTA BUDGET 2005 Depa, ;,,lent: S~ate,Aid General Cons;~-uction 402~ Expense Changes by Category ,2002 2003 2004 2005 SAmount 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 ' 0 0 0 0 0 Activity Description ~This fund is used for capital improvement projects on the City's municipal state aid ~[~-eets. .................. Construction project in 2002, 2003, and 2004: : " Objectives for 2005 1. Crock Seal and Seal coat State-Nd Streets 2. Mill & Overlay of various state-aid streets consistent with the 1999 5-year MSA CIP. 3. Crock seal Central Avenue (37th to 43rd Avenues) 4. Update 5-year Capital Improvement Project Listing Budget Comments -168- IFu'nd:""412 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2OO5 Department: Parks Capital 'Improvement 412-45200 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chan,qe 0 0 0 0 0 0 8,979 0 0 0 304 933 0 44,250 44,250 20,486 14,424 64,000 400,000 336,000 0 0 0 0 0 20,790 24,336 64,000 ~.~.,250 380,250 Activity Description Tb!s__a~[ty pr~v!d~s fo._r c. ap!ta!, i ..r~..ro.ve..n~.~ .n...~. in ~h~ ~ity'~ pa~ s~t~m,. !~!u_~n~ major r~p.~..im,/i~p,r.,o....v..e.~n_~, ~ P~.b~uj!,.d._~_ng.s., pl~ygr_.0.un._d...S~. ~.r~c~e.a~_o.~,a.I._f~gjl~.~es_,~ ~ ..d_ P~ .......................... amenities. - ........ Objectives for 2005 Capital Outlay Projects-listed in priority:. Grant Eligible Projects-Listed in priority:. 1. Huset Park-2004 Master Plan Recommendations - Reconstruct Budget Comments The 2005 proposed Parks Capital Improvement budget is $400,000. The proposed work program is focusing on improvements to Huset Park. To further the available dollars in that fund, staff will apply for grant monies through the DNR Outdoor Recreation Grant Program. Huset Park reconstruction i~ the pci~ary .1~o_ ject ~or 200_.5.. ......... -169- ~Fund: 430 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Infrastructure 430-46323 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chan.qe 0 1,530 66,871 69,560 2,689 0 0 0 0 0 0 99 8,000 8,000 0 0 261,591 85,000 85,000 0 144,380 0 0 0 0 144,380 ' 263,220 159,871 162,560 2,689 Activity Description This fund was set-up in 1992 for the rehabilitation of the City's street system, with money t-.m-~ferred ~r'0n~'~ LigU°~ F~ind,' ~he. fun~fi'fi~ted ~e-C~' ~t~ee~ r:~habili~atiOh program in - 1996 and with annual transfers, will perpetuate the continued investment into the maintenance and improvements of the City's streets. An additional soume of revenue was secured in 2000, on a 2-year renewable cycle, with the cerlification of the 'City State-Aid Street System. Objectives for 2005 Budget Comments The InfraStructure Fund supports city costs to. perpetuate the city wide street rehab program. Zones 1,2,3, 4, 5 6A, 6B, and 7A have been completed. The rehabilitation of last zone, with city streets west of University Avenue and south of 44th, Zone 7B is planned for construction il! 2005. An additiona! source. of ~n..d!ng~fro~mth~ ci~s .S._t_a~e:,Nd a~c0qnt i~:a. va!!able with continued certification by MNDOT of our State-Aid system. -170 - CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 651 , Department: Water Construction 651-49449 Expense Changes by Category :2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 '0 Capital Outlay 0 0 264,500 318,000 53,500 Contingencies & Transfers 209,717 764,571 0 0 0 209,7t7 764,57t 264,500 318,000 53,500 Activity Description This fu._nd co~e~ Capit.al !mpmvements to_ ~e~ .~C~Y'S W';te~r D!s..td'b_ution ~ystem ~nd the .................... m~...o, ns~..,m.c.0.o.~.._a.~g_.r.,r~p~i...rs. ~q~ .d!s.~.b.~fi._'o~ .n..s. ~t .e. ~ j~l~_u, di~g.m~jn.s,, p~.u,....mp. ~!0g.~ta,.~o r~s., water tower, and operational control valves. Objectives for 2005 1. Complete the installation and startup of a new SCADA System. 2. Coordinate repair/replacement of water mains that are in the street reconstruction zones or major Improvement projects such as Central Avenue. 3. Complete minor repairs and repaint the City's water tower. Budget Comments The 2005 Water ConstruCtion budget is $318,000 to continue the focus on rehabilitation of an aging system. Work Includes pipe replacement in the Street Rehabilitation areas, repainflng the water tower, and security improvements to the City's Water DistributiOn System. -171- IFund: 652 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Sewer Construction 652-49449 I Expense Changes by Category Actual Actual Adopted Adopted. SAmount 2002 2003 2004 2005 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 5,187 0 0 0 Capital Outlay 0 0 175,000 200,000 25,000 Contingencies & Transfers 0 0 0 0 0 · 0 '"; 5,t87 175,000 200,000 25,000 Activity Description This fund supports Capital Improvements to the City's Sanitary SeWer System and major Objectives for 2005 Budget Comments The 2005 Sewer Construction budget is proposed at $200,000 to continUe addressing the rehabilitation of an aging, sewer system. Work includes manhole and pipe rehabilitation in the Zone Street Rehabilitation area. The program also includes increasing the annUal budget to $!00,000 for continued lining of deficient pipes to address root or c!ear water inflow. -172- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~FUnd: 438 · Depm;.,ient: Cap Imp Rep Storm Sewer 438-49699 Expense Changes by Category 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Chan.qe Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 237 0 0 0 0 Capital Outlay 3,650 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 3,887 0 0 0 0 Activity Description · The capital equipment fund was established to fund long-term capital equipment needs in the gene~l'~nd.~ This~aS '~C~-~)ii~l~eci~b~rel~afln{! a~id~aile~2b~Y~'r~i;0~ec~6n bflthe cites equipment needs and scheduling long term replacement. Thus, the City can sat aside an equal amount of funding to provide a reserve for future years when large, more cosily equipment Will need to be pumhased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives for 2005 No requests capital equipment requests for 2005. Budget Comments No Capital Equipment Requests for 2005. -173- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 653 Expense Changes by Category Department: Storm Sewer Construction Fund 653-49699 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of ChanRe Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 2,519 0 0 0 Capital Outlay 0 0 150,000 125,000 (25,000) Contingencies & Transfers 362,210 254,032 0 0 0 362,210 256,551 150,000 . 125,000 (25,000) Activity Description This fund supports Capital Improvements and major repairs in the storm sewer .collection sYStem, floed.n~ifigatio~ an~!. other, su~a~ceW~ter, re!a.t~ a~tiViti_es,..~ .. '._. Objectives for 2005 1. Reconstruct or repair problem areas in the Storm sewer sYStem that were identified in 1999. 2. Continue the annual program of replacing or upgrading catch basins, manholes and storm pipe in the street rehabilitation zones. Budget Comments The 2005 Storm Sewer Construction budget was established to be consistent with the 10 year Capital Implementation Plan prepared during the establishment of the Storm Water Utility. The plan includes specific improvement projects flood mitigation areas and/or Street Zone and annual maintenance or planning activities. - 174- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 701 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies. & Transfers Department: Central Garage 7Ol.4995o I 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted, of Change 144,462 152,043 163,619 173,349 9,730 75,448 75,883 94,300 85,900 (8,400) 129,001 130,616 135,852 133,069 (2,783) 0 0 0 0. 0 94,500 94,500 94,500 101,500 7,000 443,4tl 453,042 488,271 493,818 5,547 Activity Description Central Garage.prqvides pre.v, en_._tiye ge.~ne~ra! m_ainten~n~ an.d_ rep~!E.~or ~!!._qit_y .o_~ed ye~hic!es ~nd,~.q0iP~.n_..[. T.h_~. C. ity...c~.n..tJ_y...h_~§? ~ .5._.p!..e~_~...s.. ~.f?,.eq.u!p~..me..~.t..,tb. a.t._....a..re_m~!~t~i~e.~ ..... on a regular basis. This is an internal service fund with revenue generated by charges to other departments for all repair and ·maintenance services performed by members of this department. Objectives for 2005 1. Continue the architectural design for building and site improvements to the MSC building, with construction in the 2nd or 3rd quarter. 2. Continue to improve the training and data availability on the CFA software program for the City Fleet Maintenance Program. 3. Replace Municipal Service Center roof. (part of 1 above) Budget Comments The Public Works garage budget proposed for 2005 is $492,978 which represents an increase of $4,707 over the 2004 adopted budget. Capital outlay remains the same with continued funding for a building fund for recommended improvements to the Municipal Service Center Building in 2005. The pro_posed budget remains.fiat in 2~05. _ -175- IFund: 41t CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 DePartment: Cap Imp ,- Central.Garage 411-49950 Expense Changes by Category PemOnal Services SUpplies Other Services & Charges Capital Outlay Contingencies & Transfers 2002 2003 2004 2005 SAmount Actual Actual Adopted, Adopted, of Change 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Activity Description Objectives for 2005 Budget Comments -176- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 ~Fund: 434 Department: Garage Capital Equipment 434-49950 Expense Changes by Category 2002 2003 2004 2005 SAmount Actual Actual Adopted Adopted of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 364 364 Capital Outlay 0 0 0 5,600 5,600 Contingencies & Transfers 0 0 0 . 0 0 0 · 0 5,964 5,964 Activity Description Objectives for 2005 -. Replace #398 FMC Air Operated Tire Changer Budget Comments -177- =This page intentionall~ left blank- -178- RECREATION City of Columbia Heights Recreation Director PT clerk-Typist II ! Senior Citizen Coordinator I Program Coordinator (1) Head Custodian Custodian II (6 PT) Custodian I -179- -This page intentionally left bla~k- -180- RECREATION EXPENDITURE SUMMARY 600,000- 500 400, 300, 200, 100,000 2002 2003 2004 2005 [] Personal Services [] Other Services & Charges [] Contingencies & Transfers [] Supplies [] Capital Outlay -181- -This page. intentionally left blank.: -182- -183- -This page intentionally left blank- -184- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Department: Recreation Administration 101-45000 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe Personal Services 153,155 145,913 122,188 129,281 7,093 Supplies 2,887 1,757 5,664 4,750 (914) Other Services & Charges 15,038 - 14,466 21,186 15,847 (5,339) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 ActivityDescdpfion 171,080 162,136 149,038 149,878 840 This activity provides recreational opportunities and services to the residents of Columbia . Heights. Thee Re_cre.~fi~n ~pa~meqt~_.compri_sed_of~e!gh!; ~ip ar.e..as~!n_~ic~h~t~e ._Director, ............................. fEty per, c. ent.full..time. Clerk.~Typist I1., a_..n.d .poe EaCh of the eight areas has its' own separate budget. This category'provides salades for the department aS well as supplies and contractual services for the department. Recreation Administration also funds space allocation to the Murzyn Hall budget for office space. Objectives for 2005 1. Continue to improve customer service. 2. EYaluate existing recreational programming needs of the community and create recreation programs to mee[ those needs. Budget Comments The Recreation Administration total budget has remained the same as it was for 2004. Personal Services has had an increase of $6,253. Supplies have decreased $914 and Other ServiCes has also decreased $5,339 due to a major reduction in ·telePhone charges. This budget also is providing $3,006 for Murzyn Hall office ·space all _oca~iqn .: i -185- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Youth Athletics t01-45001 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description 2002 .Actu.a! 2003 2004 2005 $ Amount Actual Adopted Adopted of Chan,qe 3,511 2,814 28,889 29,315 426 5,984 5,426 600 650 50 3,603 5,810 8,647 8,171 (476) 0 0 0 0 0 0 0 0 0 0 t3,098 114,050 38, t36 38,t36 0 'his activity classification encompasses recreational programs provided t° youth. These !_r_~m~ c~n~i~t qf ch!!dreP, a.n_d ~!~sqe._n..._t_s~.~.~!.2~.~. ~rog~.._s.~a_!l ~.n_ ~_r._~e~_sP~-specific ~eadings, including .baseball,~ basketball, .football, socce¢,~ yoll.e.~all,....a_n~l~,.wr...e.stl[ng~. All... programs are participation-oriented, with the focus on fun, socialization, and athletic sldll development. These particular programs provide the youth of Columbia Heights with supervised play opportunities at local gym facilities and neighborhood parks. This category also provides one-third of the Athletic Coordinator salary, gym supervisors and officials. Youth Athletics also provides office space to the J.P.M. bu~lget. Objectives for 2005 1. Degelop coaches' clinics to better train youth coaches. 2. Develop youth teams .at all grade levels at all parks. 3. Expand soccer leagues to include more age divisions. 4. Conduct an informational meeting for parents before the start of each season. 5. Develop a preschool soccer and t-ball League. Budget Comments The 2005 Youth Athletics budget has remained consistent with the 2004 budget. 33% of the Athletic Coordinator sa!ary iS incl.ud_.ed~ ~thi~ .th~ .budget.~ _Ope.[.e.a.s_p~_~i~_~_,u_d_g~t has not increased is due to the significant donation of athletic equipment made by the Columbia Heights Athletic Boosters Association. The Youth Athletic budget also provides $2,964 for space allocation to J.P.M. -186- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 10t Department: Adult Athletics 101-45003 Expense Changes by Category 2002 2003 2004 2005 $ Amount Actual Actual. Adopted Adopted 'of Chanqe Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers '2,089 2,021 23,423 23,837 414 3,165 400 2,750 2,250 (500) 16,920 14,787 17,614 17,700 86 0 0 0 0 0 0 0 0 0 0 22,174 -17,208 43,787 43,787 0 Activity Description This activity encompasses recreational programs provided to adults in Columbia Heights. Leagues are.administer, ed In summer, fall, and~nter,_An an_~lu~l ..s..~y..s~.ffi3~ ~!! .... toumamentis .held during the C.olumbia Heights..J. ambor..ee...as,.we!!~as: Softball Tournament. This activity also provides one;third of.the Athletic Coordinator salary ' and covers costs of umpires and referees. J.P.M. budget is also paid for space allocation for office space and storage space. Objectives for 2005 1. Explore options of developing adult football and broomball leagues. 2. Pursue options with Park and Recreation Commission to create additional ball fields due to overwhelming response to our adult softball programs. Budget Comments The total Adult Athletics budget for 2005 has remained the same as it was for 2004. Personal Services has increased $414, supplies has decreased $500, and Other Services has increased by $86. Murzyn Ha!l budget also received space allocation from Adult. Athletics in the amount of $2,964. ' -187- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Expense Changes by Category Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description Department: CHASE 101-45004 2002 2003 2004 2005 $ Amount Actual .Actual Adopted Adopted of Chan,qe. 14,792 15,131 15,514 15,550 36 1,571 1,243 ' 2,300 2,300 0 3,244 1,157 19,562 19,526 (36) 0 0 0 0. 0 0 0 0 0 0 19,607 . 17,531 37,376 37,376 0 This activity classification encompasses recreational, academic, athletic, and enrichment pr0g~ provided to. ~e_..yo~_.age 3_-_1. 3~ _ T~e~e..offedng~ ~!;~e.pa~iq!p.,a~j~d~eo_ted, with the focus on .fun,. socialization, achievement, .and.skill development..... Dance~and Tumbling runs throughout the fall, winter, and spring sessions. Special events that are family-oriented and run throughout the year are Bunny Brunch, Safety Camp, Halloween Spooldacular, and Breakfast with Santa. This will be the sixth year .for the Traveling Puppet Wagon, which was funded through a grant from the Medtronic Foundation in i998. The Puppet ~wagon travels to neighborhood parks and performs a variety of f~mily-based puppet shows. Youth Enrichment funds office, storage and program space within the Murzyn Hall budget. Objectives for 2005 1. Improve and expand preschool (4-6 years old) programming opportunities. 2. Maintain and improve special event programs. Budget Comments The Youth Enrichment budget is consistant with the 2004 budget. There was a slight increase of $813 for Space allocation to the Murzyn Hall budget. $16,050 is budgeted for space allocation to JPM. Total budget for Youth Enrichment is $37,376. -188- CITY OF COLUMBIA HEIGHTS, MINNESOTA 'BUDGET 2005 IFund: 101 Department: Expense Changes by Category Travelin9 Athletics 2002 2003 2004 2005 Actual ACtual Adopted Adopted 101-45005 $ Amount of Chan.qe Personal Services 1,346 627 23,104 23,518 Supplies 513 4,310 1,025 1,075 Other Services & Charges 4,689 3,868 16,964 12,500 Capital Outlay 0 0 0 0 Contingencies.& Transfers 0 0 0 0 Activity Description · 414 50 (4,464)' o 0 6,548 8,805 41,093 37,093 (4,000) 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 through the Recreation Department, which is unique in the metro area, Teams compete within Minnesota Youth Athletic Services sanctioned leagues. This category also provides one-third of the Athletic Coordinator salary as well as league fees for team memberships. Traveling Athletics also has money budgeted for space allocation for office space and :storage space to the Murzyn Hall budget. Objectives for 2005 1. Look for alternative organizations for teams to be sanctioned by. 2. Develop coaches clinics to better train youth coaches. 3. Better classifications for traveling basketball teams so they will be more equally matched against other communities Budget Comments Traveling Athletics budget decreased due to the eli.ruination of the gym rental f. rom NEI. 33% of the Athletic Coordinator's salary is budgeted under Personal Services. Space a!location of $2,964 was also proVided to the Murzyn Hall budget. The total decreaSe for this budget was $4,000. -189- CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Department: Trips and Outings t01-45030 Expense Changes by Category · 2002 2003 2OO4 Actua! Actual Adopted. Personal Services 0 0 14,794 Supplies 242 63 350 Other Services & Charges 38,069 32,009 39,017 Capital Outlay 0 0 0 Contingencies & Transfers 0 0 0 ActivityDescdption 2005 SA mount Adopted. of chan~e 15,398 604 350 0 32,599 (6,418) 0 0 0 0 '38,311 '. 32,072 54,16t 48,347 (5,814) ' Trips and outings include one-day and extended .trips for senior citizens. These are .advertised through quarterly trip flyers mailed' to participants. It continues to be one of our ~ercent of the Senior Citizen Coordinator salary. Trips and Outings also budgets monies for offic-e-s~C-e-~ii0c~ti0nt6-M-ur.~jr~ ....... ,_ :~_ ....... ~.._._ ~-~: ~- .......... ..... Hall. Objectives for 2005 1. Provide seniors with a well-planned and well-executed trip schedule of both one-day extended trips. Budget Comments Trips and Outings budget has decreased due to deductions made in rents and leases and progrem activities. Twenty-five pement of the Senior Cit~en Coordinator salary is budgeted within the Trips and Outings budget. Murzyn Hall also received $768 for space allocation.· The total decrease for this' budget is $5;814. -190- 'CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 IFund: 101 Department: Senior Citizens 101.45040 Expense Changes by Category Pemonal Services Supplies Other Services &. Charges Capital Outlay Contingencies & Transfers Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 63,385 65,597 53,823 55,644 1,821 2,743 3,419 2,950 2,900 (50) 3,685 ' 3,888 19,850 18,079. (1,771) · 0 0 0 0 0 0 0 0 0 0 69,813 72,904 76,623 76,623 0 The Senior Center is located in MurzYn Hall and provides, a wide vadety of programs to iod~idp~ 55' y~am ~n~. o[d~_r. ,!n.~ ~mlmpq.!t~';. ~Th~ ~t~r ~!~.qP~n.M~_d.,@Y ~ug.h.. Fdd~y from 9:00.a.m. to 4:00.p.m..This.progamprovides~seventy-fNe.percent.of the.Senior Cifizen~. Coordinator salary. The Senior Citizen budget also provides space allocation for Murzyn Hall for office, storage and SeniorCenter space. Objectives for 2005 1. To provide social, educational, and recreational progFams .to seniom in the community. To serve as a center that provides resource information regarding senior issues and ooncems. 2. To provide the opportunity for senior exerciSe programs. Budget Comments The total Senior Citizens budget has 'remained the same for 2005 as is was in 2004. 75% of the Senior Coordinator salary is budgeted under this budget. There was a charge of $13,616 for space allocation to Murzyn Hall. -191- IFund: 101 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2005 Department: Murzyn Hall 101-45129 Expense Changes by Category Pemonal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfem Activity Description 2002 2003 2004 2005 $ Amount Actual Actual Adopted Adopted of Chan,qe 139,231 139,946 133,355 138,680 5,325 19,910 16,954 16,100 18,150 2,050 75,399 66,571 34,631 37,070 2,439 0 0 0 0 0 0 0 0 0 0 ". 234,540 . .223,471 184,086 193,900 9,814 In an average year, Murzyn Hall (JPM) is used approximately 2,500 hours for classes/ aqti.vifies, ! ,_500 hours f_or w.e~d!pg~~ ~nd l,~_._h~um f_or ~e. fi0g~s..Apprg~_ma~ _t,e. ly 20% of the use. mam. ch_a.rge.d..wh_ lie the..r, em~!ioing. SO%l.l.are...fe~. _~.w_..ajv_ed .oi'.c. harge_dl.a.m[n, ima[ fee, i~tq_..oft'set custodial costs. JPM operates seven days a week and runs near full capacity throughout the year. Murzyn Hall budget provides salaries for the Head Custodian, part-time cUstodians, and fEty pement of the Clerk-Typist II position. Objectives for 2005 1. Develop a JPM preVentative maintenance plan. 2. Continue to develop a plan for rOOf improvement. 3. Continue to work with the Lion's Club to improve customer service. Budget Comments The Murzyn Hall budget has increased $9,814 primarily due to increases in Personal Services. Other increases in expenses were in supplies and' materials. Electric,. gas and Honeywell all had slight increases. Space alloCation credit received from the recreation budgets was $42,280 -192- FINANCIAL RESOURCES FOR OPERATING BUDGET The following is a.descdption 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 munici pal 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 libi:ary.- ................................. *'C-O'r~Yn~'D-e-~,~i&p~[~-t'Fb~h~:: E~t-abli~he-d th' ~6ht-f6~'?e~/6i~i~6~'p~ff~js~haitu~s ' ' 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 andexpenditures. 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 munidpal State Aid streets, spedal assessments, sewer utility fund, other governmental units, state and federal grants, etc. Capital Improvement General Government Buildings Fund 411: Used to account for improvements to municipal buildings--library, municipal garage, and City Hall. Capital Improvement Parks Fund 412: Used to account for capital improvements in City parks. Infrastructure Replacement Fund ·430: Used to fund replacement of City infrastructure. Capital Equipment Replacement Fund 431: Used to fund replacement of fixed assets as needed. Enterprise Funds Used to account for operations that are either financed and operated in a manner similar to private business enterprises or where the goveming body has decided that a periodic determination of revenues earned, expenses, incurred, and/er 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. -193- Sewer Utility Fund: Used to account for revenues and expenses associated with sewer disposal within the City. Storm 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 am 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. Data Processing Fund: Used to account for management information system costs throughout the City. -194- 0 -195- -196- o o o -197- -198- 0 CD 0 t~ '~-- o c~ -199- -200- -201- -202- -203- -This page intentionally left blank- -204- -T. his page intentionally left blank~ -206- CITY OF COLUMBIA HEIGHTS, MINNESOTA TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED BUDGET BUDGET BUDGET SALARIES 2005 2002 2003 2004 2005 ADMINISTRATION Mayor City Council Council Secretary CITY MANAGER City Manager Asst. to City Manager Secretary to City Manager Special Project Coor. - Intern Assessing Accounting Clerk II. _C_!~ __~.~. Typist_ !1__ ...... 0.20 9,000 9,000 9,000 9,000 0.80 31,200 3t ,200 31,200 31,200 1.00 41,988 43,404 ' 42,654 44,346 2.00 82,188 83,604 82,854 84,546 i.00 95,985 105,093 105,093 108,846 1.00 70,976 75,536 75,536 78,464 1.00 42,488 43,904 42,654 44,346 1.00 43,452 44,964 44,964 46,704 0.20 0 0 0 0 0.00 34,979 0 0 0 0.00 25,513 0 0 0 TOTALS COMMUNITY DEVELOPMENT Deputy Exec. Dir/Comm. Devel. Dir. Comm Development Assistant Comm Development Assistan. t · Occupancy Specialist FSS Coordinator Secretary Planner Building Inspector Assist Building Inspector/Clerk Building Official Secretary II Permits Intern TOTALS FINANCE Finance Director Assistant Finance Director Accountant AcCounting Coordinator Acctg. Clerk Acct Payable Accounting Clerk II Payroll Accounting Clerk II Utility Accounting Clerk II Liquor Accounting Clerk I Utility Meter Reader Accounting Intsm Secretary II Receptionist Finance cut TOTALS 313,393 1.00 65,820 1.00 62,091 0.00 0 0.00 '0 '0.00 0 1.00 33,958 1.00 43,512 1.00 55~452 0.00 32,709 1.00 0 0.75 0 0~00 0 6.75 293,542 68,810 73,862 82,910 61,865 61,860 64,346 17,760 17,160 0 0 0 0 0 0 0 36,495 38,367 39,873 46,404 46,404 56,664. 57,384 0 42,200 0 0 0 0 0 52,560 18,279 27,050 37,873 0 0 0 306,997 264,703 376,426 1.00 88,780 92,102 92,102 1.00 61,596 63,744 63,744 0.00 44,856 50,521 52,071 1.00 0.00 38,832 37,940 38,156 1.00 39,032 40,376 40,376 1.00 38,832 35,910 35,910 0.75 22,929 25,859 25,859 1.00 33,247 34,391 34,391 0.50 8,105 8,106 8,106 0.00 0 0 0 1.00 22,706 23,501 23,501 1.00 0 33,934 33,934 -18,937 '95,772 .62,706 0 43,300 0 39,723 37,344 26, t96 35,764 8,433 39,685 . 35,285 9.25 - 2 0 7 -8,915 446,384 429,213 424,208 CITY OF COLUMBIA HEIGHTS, MINNESOTA TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED BUDGET BUDGET BUDGET SALARIES 2005 2002 2003 2004 2005 INFORMATION SYSTEMS M.I.S. Coordinator & Technician PT Intern TOTALS 2.00 106,686' 111,500 111,000 115,398 0.50 0 0 0 11,482 '2.50 106,686 111,500 '111,000 126,880 ELECTIONS Election Head Judge 0.00 2,736 0 3,200 0 Election Judge 0.00 17,280 0 17,280 0 TOTALS 0.00 20,016 0 20,480 0 FIRE DEPARTMENT Fire Chief 1.00 79,252 83,496 84,996. 86,364 Assistant Fire Chief 1.00 63,908 61,500 64,508 66,298 Captain III 3.00 190,863 200,058 !90,458 201,297 Journeyman Fimfighter 2.00 113,864 121,290 118,090 123,1.35 1~ ' ~49~i75 ...... 64,577 :531577 ' '40~857 ~ ............. .ii/. i.. ....... 'i ........ ............. .......... .......... ............ PT Secretary PT FirefighterslEMS 4.00 74,756 75,000 54,000 54,000 Clerk Typist II 1.00 31,500 34.736 ' 35,036 36,036. TOTALS 13.62 628~793 652,627 622,900 .630,931 LIBRARY Library Director 1.00 73,324 76,106 76,106 Children's Librarian 1~00 441844 46,404 46,404 Adult Services SpeCialist 1.00 44,844 46,404 46,404 Cierk Typist II-Adult Services Dept 1.00 34,952 35,341 36,186 Clerk Typist II-Childrens Dept 1,00 32,815 33,984 33,984 4 Ubrary Supervisors '~.65' 23,368 23,355 24,178 8 Pages ' 3.02 51,940 55,014 56,896 Ubrary Aide 0.35 .6~906 6,838 7,475' I Library Clerk 0.75 19,831 2t,656 22,638 ' TOTALS 9.77 332,824 345,102 350,271 79,130 48,264 48,264 37,640 35,336 24,178 eo,o95 ?,8 5 22,266 363,248' MUNICIPAL LIQUOR STORES STORE # 1 LiqUo~ Manger Assistant Liquor Managers Store Supervisor Accounting Clerk I Head Cashier Cashiers and Stockers STORE # 2 Assistant Liquor Managers Cashiers and Stockers STORE # 3 Assistant Liquor Managers Cashiers and Stockers TOTALS i.00 ' 66,892 72,336 76,3'12 3100 118,866 130,530 88,002 1.00 32,324 32,322 32,322 0.50 O 14,858 16, t10 0.00 25,351 21,141 0 5.00 83,363 83,050 85,350 · ' -80,100 135,534 37,638 18,618 0 93,421 2.00 41,034· 43,782 84,396 89,624 3.00 49,391 58,529 56,529 54,126 22.00 _ 208 _1,031 587,318 586,891 ~,710 2.00 83,505 87,840 87,840 91,220 4.50 40,305 42,930 58,030 68,429 CITY OF COLUMBIA HEIGHTS, MINNESOTA TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED BUDGET BUDGET BUDGET SALARIES 2005 2002 2003 2004 2005 POLICE DEPARTMENT Police Chief 1.00 86,476 89,714 89,714 93,288 Police Captain 1.00 67,448 70,904 70,904 73,748 Police Sergeants 3.00 195,627 205,564 199,984 209,636 Police Corporals 3.00 179,348 184,499 184,499 191,559 Police Officers 16.00 998,728 1,010,718 950,680 982,426 Support Services 1.00 45,044 45,044 45,454 47,388 Record Technicians ZOO 67,062 70,806 67,956 67,749 Community Service Officers 2.00 129,673 98,663 65,593 70,558 Secretary 1.00 37,067 38,381 38,381 39,910 Clerk Typist 1.00 31,929 33,057 33,057 34,371 Inv. Pay Diff. 9,240 9,240 9,240 9,240 New employee 0.00 0 0 30,000 0 Seasonal Bike. Safety . 0.00 ........... 0 0 0 0 TOTALS 31.00 1,647,642 1,856,590 1,785,462 1,819,873 ' PUBUC WORKS DEPARTMENT Public Works Director A.C.E. Public Works Superintendent Administrative Assistant Shop Forman Secretary Clerk Typist II Engineering Tech IV Engineering Tach III Engineering Tech II Forman Mainten'ance III Maintenance Worker Seasonal TOTALS RECREATION DEPARTMENT Recreation Director Senior Citizens Coordinator Senior Aerobic Instructors Program Coordinator Clerk Typist II-Recreation Recreation Clerk Seasonal Head Custodian Custodian II Custodian I TOTAI'S 1.00 83,617 1.00 63,698 1.00 62,742 1.00 42,150 1.00 53,111 1.00 38,354 0.00 30,347 2.00 107,424 1.00 0 0.00 46,898 3.00 142,804 2.00 134,692 15.00 612,472 2.70 95,000 92,268 95,510 96,380 65,928 65,928 68,575 64,920 64,920 67,536 44,964 44,964 46,761 54,941 54,962. 57,170 39,656 39,956 41,185 30,231 28,796 0 112,096 112,096 116,388 49,101 49,100 50,971 0 0 0 149,691 149,691 155,259 140,513 140,513 95,834 647,681 662,229 709,095 105,000 105,000 101,000 31.70 1,513,309 1,596,990 1,613,665 1,606,! 54 1.00 62,171 67,612 67,862 71,854 1.00 43,896 45,420 46,404 48,267 0.50 8,728 8,728 8,728 8,728 1.00 64,164 67,379 35,715 35,664 1.00 30,300 32,759 35,363 36,725 0.50 13,988 15,126 13,009 13,534 t.82 39,640 39,640 39,640 39,640 1.00 40,847 42,095 42,095 43,582 1.00 52,487 52,487 35,221 36,643 2.12 5,086 5,086 12,584 13,092 10.94 361,327 -209- '376,332 336,621 347,729 CITY Of COLUMBIA HEIGHTS, MINNESOTA TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED BUDGET BUDGET BUDGET SALARIES 2005 2002 2003 2004 2005 GENERAL GOVERNMENT BLDGS Head Custodian TOTALS o.oo o o o o 0.00 0 0 0 0 TOTAL FULL TIME TOTAL PART TIME 109.00 5,758,162 5,869,969 5,690,328 6,042,425 34.73 681,504 762,972 781,979 684,700 *NOTE: Part time, Seasonal and Tempory are shOwn in bold. GRAND TOTAL 6,439,666 6,632,94'1 6,472,307 6,727,125 -210- COMMUNITY PROFILE City of Columbia Heights Location County Anoka Region Metro Senate District 52 House District 52A Congressional District 6 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. Population 1900 123 1960 17,533 1920 2,968 1970 23,997 1930 5,613 1980 20,029 1940 6,053 1990 18,910 1950 8,175 ........ 2000 18,520 Miles of Streets and Alleys Trunk Highways 3.0 County 6.2 City Streets Alleys 61.8 18.9 Sewer and Watermain Miles Storm Sewers 33.6 Sanitary Sewers 59.0 Watermains 66.1 Parks City Parks 13 Playgrounds 11 County Park Schools Senior High 1 Junior High 1 Elementary Parochial Elementary Building Permits Year 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2O04 Number 515 5O5 565 596 602 678 597 641 794 671 625 577 493 Est. Construction Cost 2,373,433 3,292,353 4,522,438 4,927,97O 11,910,040 5,904,308 16,991,747 24,018,811 6,767,183 12,547,885 8,283,941 11,056,530 49,576,455 -211- -This page intentionally left blank- -212- GLOSSARY Accounting System. Thc total structure of records and procedures which record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. Accrual Basis. A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Ad Valorem Tax. A tax collected ~om all the r~al property within the City based upon the value of the property. Ad Valorem Tax (SpecialLevy). 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 l~un& A fund ~onsisting 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 .us!ml. !y .made for fi~ ~o__..~.~.~ ~d ~ typic ~_.Y ~Led.for 9n~ ye~ ......... pproprmiion of lhln~l Ba]ince. U~ig the e~i~ ~iib~ance ~r CUi~/it'5~ti8~. Assessed Vsluation..The total value of all real and personal property in the city which was used as a basis for levying taxes. Asset. Resource~ oWned Or held by a government which have monetary value. Attrition. A method of achieving a reduction in personnel by not refilling the positions vaoated through resignation, reassignment, transfer, retirement, or means other than layoffs. Authorized Personnel. year. Employee positions, which are authorized in the adopted budget, to be filled during the 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 limitag'ons 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. Bu~dget Message. A general discussion of the proposed budget presented in writing as part of the budget document. The budget message explai!m principal budget issues against the background of financial experience in recent years and presents recommendations regarding the finanCia1 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. -213- Capital Improvement Plan (CIP). The five year schedule of capital improvement projects and item, s. This is a flexible budget document that is used as a planning tool for needed improven~nts. 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 ~apital improvements. Cash Basis. A basis of accounting in which transactions arc recognized only when cash is increased or decreascd. Certified Tax Levy.. The ad valorem tax levy that is recorded with Anoka County. Class Rate. Set by the Legialamre, the rates are m~ltiplied 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 0fpriCe 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 unfo _r_eseen expenditures not othe~rwis~, budgeted, Contractual Services. Services rendered to a government by.private firms, indivi&,~ls, or other governmental agencies. Examples include utihties, 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 curr~nt year, from .the time'the amount the tax levy becomes due until a penalty for non;payment is attached. Debt Service. The planned accumulation of revenues and appropriation of expenditures for the retirement' of long- term debt principal and interest. Deficit. The excess of an ~ntity's liabilities over its assets or the excess of expenditures or expenses over r~v~nues during a single ac~,ounting 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 P.rogram. A voluntary awards program sdmluistered by the Government Finance Officers As~oci~on 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 govemme.n.t's share of costs for Social Security and the various.pension, medical and life insurance plans. -214- Encumbrance. The commitment of appropriated funds to purchase an item or service. To encmber funds is to set aside or co,~,uit funds for a specified future expenditure. Enterprise Fund. A fund that accounts for operations that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Expenditures. The payment of cash on the transfer of property or services for the purposes of acquiring an asset, service or settling a loss. Expense. Charges incurred. (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fees. A general term for any fixed charge levied by government associated with providing a service permitting an activity, or imposing a fine or penalty. Major types of fees include business and non-business licenses, fines, and user charges. Fiscal Year. For budgeting purposes the Ci~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 (FI'E).; The number of-hours of.workperformed-by~a full-timc..employee~in one year ................ (2,080),'or portions thereo~ ~ Fund..A separate accounting entity, with a set of self-balancing accounts for recording thc 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 mlnim~lm atan~ for financial .accounting and r~cordingencompassing the conventions, rules, and procedures that define accepted accounting principles. General Fund. The largest fund in the City, the General Fund accounts for most of the City's financial resources. General Fund revenues include: property taxes, licens.es, and permits, service charges, and other types of revenue. This is the fund that accounts for the revenues and eXpenditures necessary to deliver basic operating services: police, fire, finsnce, parks, public works, etc. Goal. Specific items to be accomplished during thc 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 Minneset~ HACA rCp~aCeSthe old ho~ncstead'~redit-pmgramwhich ~vided'tax relief to homestead p~Operties~ - HACA is an aid to local govemmenis which pays for the increased tax relief provided to certain classes 0fPmperty. HRA. 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 thc State or Federal government in the form of grants or shared revenues for various acti~,ities. -215- Investment. interest. Securities permitted by law are purchased and held for thc production of income in thc form of Levy. To ira.nose taxes for the support of government activities. Levy L~mitation. 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 suramarizes the obje~.t 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 City which are designated "State Aid Streets". . '- 'Net Tax Capacity; 'The taxable value of alt real and pcrsonal property in thc city which is derived by multiplying ................. the market value by the applicable class rates: ........................................ Object of Rxpenditare. 'An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and fumitu~. ' Objective. Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time flame. ' ' Obligations. AmoUnts which a government may be legally required to meet out of its re~ourees.-.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 itunns aa taxes, f~s from specific s~rvices, interest earnings, and grant revenues..Operating revenues ar~ 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 ttum personal services. Examples of such charges include professional sex-vices, 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, Employec benefits includ~ employer contribut~0ns tO a relar?ment systera, msunmce, s~ck leave, Severance pay, and similar benefits. : ' ' · ' Prior-Year Rncnmbrances. Obligations from previous fiscal years in the form of purd!ase orders, contracts or salary commitments which are chargeable to an appropriation for which a part of thc 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 Bhdget submitted by the City Manager to the City Council. -216- Proprietary Funds. Funds that account for government operations that are financed and operated in a manner similar to a private business. Reserve. An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriatic~ and subsequent spending. Resolution. A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Resources. Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Retained Earnings. The accumulated earnings of an Enterprise Fund which have been retained in the fund. Revenue. Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, and interest income. Special Revenue Fund. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Supplemental Appropriation. An additional appropriation made by the governing body after the budget year or ~biennium has startecL 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 pe. rcentages established by the Legislature. Tax Capacity Rate. This replaced the term '~filiRate" and was adopted by the Legislature in 1988. This rate will be expressed as a percentage. Transfers In/OuC Amounts transferred from one fund ~o another to assist in financing the servi0~s 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 ora fund's balance that ia not restricted for a specific purpose and is available for general .appropriation. -217-