The URL can be used to link to this page

Home My WebLink About2009 Adopted Budget CITY OF COLUMBIA HEIGHTS ADOPTED ANNUAL BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2009 2009 ADOPTED BUDGET CITY OF COLUMBIA HEIGHTS 2009 BUDGET TABLE OF CONTENTS INTRODUCTION Introduction .......................................................................................................................1 Principal City Officials .......................................................................................................3 Geographical Location ...................................................................................................... 5 City Manager's 2009 Budget Message ............................................................................. 7 BUDGET SUMMARY Changes in Tax Levy ......................................................................................................13 Tax Levies Payable 2003-2009 .......................................................................................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, 2006-2009 ........................................................ 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 City Clerk (101-41410) ........................................................................................ 47 Assessing (101-41550) ....................................................................................... 48 Legal (101-41610) ............................................................................................... 49 Community Development ............................................................................................. 51 Protective Services (201-42400) ......................................................................... 57 Community Development Administration (201-46310) ........................................ 58 Economic Development Authority (204-46314) ................................................... 59 Finance ........................................................................................................................... 61 Finance (101-41510) ......................................................................................... 67 Water Administration (601-49440) ...................................................................... 68 Sewer Administration (602-49490) ...................................................................... 69 Storm Sewer Administration (604-49690) ........................................................... 70 Information Systems (720-49980) ....................................................................... 71 Information Systems Imaging (720-49981) ......................................................... 72 Information Systems Internet (720-49982) .......................................................... 73 Data Processing Capital Equipment (437-49980) ............... ......................... 74 Fire Department ............................................................................................................. 75 Fire (101-42200) .................................................................................................. 81 Emergency Management (101-42500) ................................................................ 82 Weed Control (101-43260) .................................................................................. 83 Capital Equipment-Fire (431-42200) ................................................................... 84 Capital Equipment-Emergency Management (431-42500) ................................. 85 Capital Equipment-Fire (439-42200) ................................................................... 86 General Government ....................................................................................87 General Government Buildings (101-41940) .................................. ............93 Recognition/Special Events (101-45050) ....................................... ............94 Contingencies (101-49200) ........................................................ ............96 Transfers (101-49300) ............................................................ ... ............97 Cable Television (225-49844) ..................................................... ............98 Capital Improvement Gen Gov Building (411-41940) ....................... ............99 Capital Improvement Gen Gov Building -Library (411-45500) .......... ..........100 Community Center (418-45130) .................................................... ...........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 Police Department ........................................................................................... ............121 Police (101-42100) ................................................................................ ............127 Animal Control (101-42700) .................................................................. ............129 DARE Projects (270-42160) ................................................................. ............130 Police Capital Equipment (431-42100) .................................................. ............131 Public 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 Capital Equipment-Traffic Signs (431-43170) ....................... ...........148 Sanitation Tree Trimming (101-46102) ....................................................... ............149 Dutch Elm Sanitation (101-46103) ............................................. ............150 Parks (101-45200) ..................................................................... ............151 Engineering Capital Equipment (431-43100) ............................. ............152 Parks Capital Equipment (431-45200) ....................................... ............153 Streets Capital Equipment (431-43121) .................................... ............154 Capital Equipment -Tree Trimming (431-46102) ..................... ............155 State Aid Maintenance (212-43190) .......................................... ............156 Water Utility Source of Supp~Y X601-49400) ................................................... ............157 Distribution (601-49430) ............................................................ ............158 Water Non-Operating (601-49449) ............................................ ............159 Water Capital Equipment (433-49449) ...................................... ............160 Sewer Utility Collections (602-49450) ............................................................. ............161 Disposal (602-49480) ................................................................ ............162 Sewer Non-Operating (602-49499) ........................................... ............163 Storm Water Utility (604-49650) ................................................ ............164 Storm Water Non-Operating (604-49699) ................................. ............165 Sewer Capital Equipment (432-49499) ...................................... ............166 Solid Waste and Recycling Refuse Disposal (603-49510) .................................................... ............167 Refuse Collection (603-49520) .................................................. ............168 Recycling (603-49530) .............................................................. ............169 Hazardous Waste (603-49540) ................................................. ............170 Capital Improvements State Aid Construction (402) .................................................................. 171 Parks Capital Improvement -Community Center (412-45130)........... 172 Parks Capital Improvement (412-45200) ............................................... 173 Infrastructure (430-46323) ..................................................................... 174 Water Construction (651) ....................................................................... 175 Sewer Construction (652) ...................................................................... 176 Storm Sewer (438-49699) ..................................................................... 177 Storm Sewer Construction (653-49699) ................................................ 178 Central Garage (701-49950) ............................................................................. 179 Capital Improvement -Garage (411-49950) ...................................................... 180 Capital Equipment -Garage (434-49950) ..................................................... 181 Recreation ............................................................................................................... 183 Administration (101-45000) ............................................................................... 189 Youth Athletics (101-45001) .............................................................................. 190 Adult Athletics (101-45003) ............................................................................... 191 CHASE (101-45004) ......................................................................................... 192 Traveling Athletics (101-45005) ........................................................................ 193 Trips & Outings (101-45030) ............................................................................. 194 Senior Citizens (101-45040) .............................................................................. 195 Murzyn Hall (101-45129) ................................................................................... 196 FINANCIAL RESOURCES FOR OPERATING BUDGET .........................................................197 DEBT SERVICE BUDGET Bonds (350-634) ...........................................................................................................199 SUPPLEMENTARY INFORMATION Total Personnel, 2006-2009 ..........................................................................................200 Community Profile ......................................................................................................... 205 Glossary of Terms ......................................................................................................... 207 INTRODUCTION Form of Government The City of Columbia Heights operates under a home rule charterlCity Manager form of government. All policy decisions and legislative activities are the responsibility of the City Council, but the administrative duties are delegated to the City Manager. One of the many administrative duties of the City Manager is to prepare an annual budget for approval by the City Council. Budget Format Over the years, the budget has been prepared in several different formats. Each evolution of the budget document has been designed and intended to provide the best possible information to the City Council and the general public in the most user-friendly format. In 1998 the budget document format was significantly revised to follow the Government Finance Officers' Association's (GFOA) recommendations for budget presentations. Financial information is presented in more of a summary format, with a large number of graphics and narrative information to explain the budget and the major highlights. The goal of GFOA in developing this type of format is to have a document that is more readily understandable and usable by the general public. Budget Preparation Procedures Beginning in May of each year department heads start the preparation of their budget request for the next calendar year. The budget process starts with the Finance Department providing budget preparation worksheets 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 returned to the Finance Department electronically and in a printed, paper format that has been signed by the appropriate department or division head. The Finance Department then reviews and assembles all of the data into the budget document. The draft budget document is then returned to each department for proofing and final changes. The Finance Department then prepares a final proposed budget for the City Manager's review. The City Manager spends approximately one month reviewing the budget document and, together with the Finance Director, meets with all division/department heads to review their budgets and proposed City Manager changes. Once this process is complete, the City Manager submits his final budget modifications to the Finance Department, which then prepares and assembles a final City Manager recommended budget with graphics and summary information to go along with the budget detail. Once this is completed it is reviewed by divisionldepartment heads and submitted to the City Council. The Council reviews the budget with the City Manager and Finance Director to prepare the proposed budget. By September 1 ~" a proposed budget and tax levy is certified to Anoka County. By November 24t", the County sends a notice to each taxpayer indicating the proposed property tax increase and the date of each tax district's budget hearing. Between November 29t" and December 20t", the Council holds a public hearing on the proposed budget. After the hearing, the Council approves the proposed budget and next year's proposed property tax levy, which is necessary to finance the approved budget. 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 fund is defined as an independent fiscal and accounting entity with a selfbalancing 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 police functions, whether they are grant funds, general funds, or other areas, are grouped together so that when the City Council or citizens review the police section of the budget, they can see the total Police Department expenditures. This same theory holds true for Administration, Finance, Public Works, Recreation, Community Development, and Fire. Under the new format, everything is grouped by functional area, with a summary by fund. Within each of these functional areas, budgets and expenditures are classified by five major categories: Personal Services, Supplies, Other Services & Charges, Capital Outlay, and Contingencies & Transfers. Personal Services: Accounts for all costs for employees of the City, including salaries, over-time, PERA and FICA contributions, workers' comp, hospitalization, and other benefits. Supplies: Includes all consumable items such as office, computer, janitorial, and program supplies. Also included are minor office equipment, uniforms, protective clothing, library materials, vehicle parts, gas, oil and lubricants, and cost of goods purchased for resale, including the Metropolitan Council sewer charges, water purchased from Minneapolis, and refuse/recycling charges for disposal. Other Services & Charges: This is the catchall for all items not included in Personal Services, Supplies, and Capital Outlay. It covers such services as liability insurance, utility services, repair and maintenance costs, educational, training and conference costs, telephone, postage, out of town and local travel expense, advertising, and all contracted services such as legal fees, auditing fees, and other expert and professional contracts. Capital Outlay: Covers all equipment, furniture, and major improvements to buildings. Most individual items or expenses need to exceed $1,000 each to fall under this classification. Generally speaking, if the cost were less than $1,000 per item, it would fall under the Supplies classification. Contingencies & Transfers: Covers contingencies, which is a budget item covering unknown or unexpected expenses in addition to transfers, which are amounts of money that are budgeted in one fund to be transferred to another fund to cover expenditures. CITY OF COLUMBIA HEIGHTS, MINNESOTA PRINCIPAL CITY OFFICIALS DECEMBER 2008 CITY COUNCIL GARY PETERSON, MAYOR Term expires 01-03-2011 TAMMERA ERICSON, COUNCIL MEMBER Term expires 01-03-2011 BRUCE KELZENBERG, COUNCIL MEMBER Term expires 01-03-2011 Em to ee Walter Fehst M. Rebecca Loader William Elrite Linda Magee Gary Gorman Scott Nadeau Scott Clark Keith Windschitl Kevin Hansen BRUCE NAWROCKI, COUNCIL MEMBER Term expires 01-07-2013 ROBERT A. WILLIAMS, COUNCIL MEMBER Term expires 01-07-2013 CITY MANAGERIAL STAFF Position City Manager Library Director Finance Director/City Clerk Assistant to the City Manager Fire Chief Police Chief Community Development Director Recreation Director City Engineer/Public Works Director Date Appointed July 8,1996 July 31, 1978 September 28,1981 October 18, 1982 April 25, 2005 April 21, 2008 December 10, 2007 August 4, 1997 December 1,1997 3 -This page intentionally left blank - CITY OF COLUMBIA HEIGHTS GEOGRAPHICAL LOCATION -This page intentionally left blank - CITY OF COLUMBIA HEIGHTS 2009 BUDGET MESSAGE 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 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 29, 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 format that includes useful narrative information that highlights 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 narrative budget message for each of these areas. When the City Council meets with the various departments, a detailed budget workbook will be distributed to the Council for each of the functional areas. The workbook is intended for utilization during the work session to provide more detail for each individual budget. At the end of the City Council budget review process, a summary of the budget will be assembled for distribution to the public at the City's Truth in Taxation hearing, which is generally held one week prior to the adoption of the budget. Budget Overview Budget Highlights The budget has followed a steady downward trend for several years and has not kept up with inflation due to cutbacks in local government aid (LGA). With no significant new revenue sources, it has been difficult for the City of Columbia Heights to maintain cost of living increases within the budget and impossible to increase the budget to provide expanded services to residents. Some services have actually been reduced due to decreased revenue and inflation. The current situation began in 2003 when the state reduced LGA to cities to offset the state budget deficit. As is reflected in the following chart, this reduction in LGA continued through the year 2006 with a total annual loss to the City of Columbia Heights of $1,623,512. The year 2007 was the first year since 2001 where the City of Columbia Heights saw an increase in state aid. In 2008 the City's LGA i ncreased by $21, 554. I n 2009 the i ncrease to LGA wi I I be $165,190. 7 City of Columbia Heights, Minnesota History of Local Government Aid Original Aid Certified for Columbia Heights Aid After 2003 Legislative Reductions Total LGA lost in 7 years Certified LGA Lost LGA Increased Loss to LGA 2003 2, 651, 999 0 2003 1, 955, 299 (696, 700) (696, 700 ) 2004 1, 603, 203 (1, 048, 796) (352, 096) 2005 1,058,477 (1,593,522) (544,726) 2006 1,028,487 (1,623,512) (29,990) 2007 1, 238, 594 (1, 383,415) 210,107 2008 1, 260,148 (1, 361, 861) 21, 554 2009 1,425,338 (1,196,671) 165,190 (8,904,477) Property Taxes Since 2003 and as a direct result of the large reduction in LGA, it was necessary to increase property taxes. As part of the 2004 budget process, the City Manager developed athree-year strategy that involved sizeable property tax increases in 2004 and 2005 followed by much smaller property tax increases in 2006 and 2007. In 2004 the City's property tax levy increased by $629,276. This was followed by a property tax increase of $655,277 in 2005. In 2006 the increase dropped significantly to $245,000. In 2007, due to the increase the City received in LGA, the tax increase was $153,076 or an increase in our levy of 2.41 %. In 2008 the proposed operating levy increased by $416,282 or 6.40%. In addition to this, the City sold street infrastructure improvement bonds in 2007. The principal and interest levy for these bonds was $128,475, bringing the total levy increase to $544,757 or 8.38%. In 2009 the proposed operating levy increases by $297,222 or 4.30%. In addition to this, the City of Columbia Heights sold bonds for a new public safety building. The bond levies increase the total levy by $359,771 or an addition of 5.03% for a total levy increase of $785,468, or 9.33%. However, it should be noted that the effect on individual property tax bills will vary greatly. One of the main factors for this is how each property value increased or decreased in comparison to the total property value increase or decrease for the City. As property values fluctuate, some residents could actually see a reduction in property taxes in 2009 while other individual's bills will go up proportionately if their property change was not proportionate to the citywide change in value. The followng chart shows the city's property tax levies for the last seven years for the Library, EDA and General Fund and the total decrease or increase in the property tax levy for these years. s Property Taxes 2003 Adopted 2007 Adopted 2008 Adopted 2009 CM Proposed Council Reductions 2009 Council Proposed Library E DA General Fund 433,585 140,569 4,243,830 519,981 140,898 5,839,734 551,699 78,622 6,286,574 573,215 80,000 6,675,262 114,360 573,215 80,000 6,560,902 Total Levy 4,817,984 6,500,613 6,916,895 7,328,477 7,214,117 Levy Change from Prior Year 153,076 416,282 411,582 297,222 Percentage Increase 2.41% 6.40% 5.95% 4.30% Infrastructure Bond Levy 128,475 581,886 93,640 488,246 Total Levy 7,045,370 7,910,363 7,702,363 Percentage Increase 8.38% 12.28% 9.33% Computation of Property Taxes The State of Minnesota has established a very complex formula for how property tax levies are distributed to residential and commercial properties. The formula involves several factors, from homestead credits to an area-wide tax on commercial property that is shared and distributed to communities that have a limited commercial base. However, from community to community the single most important factor in the distribution of property tax levies to individual properties is the ratio of the value of your property compared to the total value of the property in your taxing district. For example, in Columbia Heights the portion of the City's levy that appears on each individual property tax statement is in direct relationship to the value of that property compared to the total value of property in the City of Columbia Heights. This factor makes it virtually impossible to compare taxes on properties of the same value from community to community as you need to factor in the total value of all property in each community. It should be quite clear that a $200,000 home in Columbia Heights would not have the same ratio to the total community value as a $200,000 home in Blaine or Coon Rapids. Subsequently, the distribution of the City tax levy for a $200,000 home in Columbia Heights would be different than the distribution of the tax levy for a $200,000 home in Blaine or Coon Rapids. In addition to this, the appraised value of homes in Columbia Heights is different. A home in Columbia Heights that is appraised at $200,000 would very likely have a very different appraisal value in Blaine or Coon Rapids. The bottom line is that it is impossible to compare taxes from one community to another on the exact value of a home. A much more accurate method is to compare what the taxes are on an average-value home in each community. When this type of tax comparison is utilized, Columbia Heights consistently comes out as being one of the lowest taxed communities in the metropolitan area. 9 Major Revenue Sources The two major revenue sources for the City of Columbia Heights are LGA and our property tax levy. The following chart reflects the shifting that has occurred with the reduction in state LGA over the past years making the City more reliant on our property tax levy for revenue. As you can see from the chart, in 2003 the City of Columbia Heights was certified to receive $2,651,999 in LGA and our property tax levy was $4,817,984 for a total of $7,469,983. For the next three years, 2004, 2005 and 2006, LGA continued to decline and the levy portion of our revenue continued to increase. However, even for 2006 our total combined revenue from these two sources was less than it was in 2003. As you can see from the chart, 2007 and 2008 are the first years where our combined LGA and property tax levy exceeded where we were at in 2003. This has necessitated the City of Columbia Heights to operate under a very tight budget the last four years and absorb inflation into these smaller budgets. L r~ ~ T Lv H i t ^ L~ ^Ta Lam{ ,~~,~~~ ,5~~,~~~ 7,~~,~~~ ,~~,000 ,00,000 7,21~,11~ x,00,000 ~,~~~,~~ ~,~00,~ 1 ~,10,~7 3,00,000 x,500,000 1 ,~~,~~~ 1,0~8,~7 1,08,~~~ 1,0,1 ~~ ~~,~~~ X003 00~ 00 00 00~ 00 X009 2003 2004 2005 2006 2007 2008 2009 LGA 2,651,999 1,603,203 1,058,473 1,028,487 1,238,594 1,260,148 1,425,338 Tax Lev 4,817,984 5,447,260 6,102,537 6,347,537 6,500,613 6,916,895 7,214,117 Total 7,469,983 7,050,463 7,161,010 7,376,024 7,739,207 8,177,043 8,639,455 10 Significant Highlights on Expenditures The following chart shows what the City Council and staff have actually accomplished in maintaining a very conservative budget over the last six years. As you can see from this chart, the budget for tax-supported funds, the General Fund, Library Fund, and EDA Fund, in 2003 was $9,719,781. The budget saw a major reduction to $8,948,853 in 2004. Since 2004 there have been additions made to the Police and Fire departments and other inflationary factors that bring us to a budget of $9,535,729 in 2007, which is still $184,000 less than the budget for 2003. 2008 is the first year of noticeable budget growth, where the budget actually exceeds the 2003 budget. Considering the inflation rate over the last four years, this has been a major accomplishment--to maintain services to residents, absorb all inflationary costs, and maintain a low budget. Total Tax Supported Budgets General Fund, Library Fund and EDA Fund 10, 000, 000 10, 657,187 9, 719, 781 9, 535, 729 9, 040, 029 I-I n 8, 000, 000 9152 347 10 037 416 8, 948, 853 6, 000, 000 4, 000, 000 2, 000, 000 0~ 2003 2004 2005 2006 2007 2008 2009 Conclusion The above narrative should provide an overview of the most salient changes and assumptions included in the budget. The property tax increase for 2009 is the start of the City's financial recovery from the significant losses of state aid that started in 2003. The 2009 levy allows for an increase in some services to residents. 11 -This page intentionally left blank - h a n es i n Tax Lev y 2003 - 2009 7, 000, 000 6, 000, 000 ~ 5 000 000 ~ 4, 000, 000 ~ 3 000 000 ~ 2 000 000 ~ 1, 000, 000 ~ 0 2003 2004 2005 2006 2007 2008 2009 ®General Fund 4,243,830 4,928,710 5,578,737 5,784,253 5,839,734 6,286,574 6,560,902 ®Library Fund 433,585 433,585 438,835 478,319 519,981 551,699 573,215 E DA 140, 569 84, 965 84, 965 84, 965 140, 898 78, 622 80, 000 13 -This page intentionally left blank - City of Columbia Heights, Minnesota TAX LEVIES PAYABLE 2003 - 2009 2003 2004 2005 2006 2007 2008 2009 Adopted Adopted Adopted Adopted Adopted Adopted Adopted General Fund Library EDA Total Levy MARKET VALUE (PAYABLE 2004) MARKET VALUE (PAYABLE 2005) MARKET VALUE (PAYABLE 2006) MARKET VALUE (PAYABLE 2007) MARKET VALUE (PAYABLE 2008) MARKET VALUE (PAYABLE 2009) 2003 Taxes 2004 Taxes 2005 Taxes 2006 Taxes 2007 Taxes 2008 Taxes 2009 Taxes Amount of Increase 2008/2009 MARKET VALUE (PAYABLE 2004) MARKET VALUE (PAYABLE 2005) MARKET VALUE (PAYABLE 2006) MARKET VALUE (PAYABLE 2007) MARKET VALUE (PAYABLE 2008) MARKET VALUE (PAYABLE 2009) 2003 Taxes 2004 Taxes 2005 Taxes 2006 Taxes 2007 Taxes 2008 Taxes 2009 Taxes Amount of Increase 2008/2009 MARKET VALUE (PAYABLE 2004) MARKET VALUE (PAYABLE 2005) MARKET VALUE (PAYABLE 2006) MARKET VALUE (PAYABLE 2007) MARKET VALUE (PAYABLE 2008) MARKET VALUE (PAYABLE 2009) 2003 Taxes 2004 Taxes 2005 Taxes 2006 Taxes 2007 Taxes 2008 Taxes 2009 Taxes Amount of Increase 2008/2009 MARKET VALUE (PAYABLE 2004) MARKET VALUE (PAYABLE 2005) MARKET VALUE (PAYABLE 2006) MARKET VALUE (PAYABLE 2007) MARKET VALUE (PAYABLE 2008) MARKET VALUE (PAYABLE 2009) 2003 Taxes 2004 Taxes 2005 Taxes 2006 Taxes 2007 Taxes 2008 Taxes 2009 Taxes Amount of Increase 2008/2009 4,243,830 4,928,710 5,578,737 433,585 433,585 438,835 140,569 84,965 84,965 5,784,253 5,839,734 478,319 519,981 84,965 140,898 6,286,574 551,699 78,622 6, 560, 902 573,215 80,000 4,817,984 5,447,260 6,102,537 63,300 74,400 85,600 98,400 188,700 187,700 County City School 128 160 137 139 193 152 151 220 166 177 251 132 206 282 270 531 720 542 530 801 664 (1) 80 123 103,700 119,300 137,200 157,800 175,900 179,400 County City School 236 297 239 270 375 277 309 450 306 355 502 255 403 552 475 487 660 501 502 758 631 15 98 131 139,900 160,800 182,700 192,600 194,000 194,100 County City School 362 456 348 405 563 400 457 666 437 512 724 364 519 711 595 550 745 559 552 834 735 2 88 176 208,700 240,000 268,100 258,400 296,000 266,100 County City School 601 757 554 661 919 635 739 1,077 687 806 1,141 568 737 1,011 822 903 1,225 885 796 1,204 976 (107) (21) 91 15 6,347,537 6,500,613 6,916,895 7,214,117 Other 19 19 20 23 25 87 95 8 Other 37 36 40 46 50 80 90 10 Other 55 55 59 66 64 90 54 (36 Other 92 89 96 104 91 149 143 (5 Tota 444 503 557 583 783 1,881 2, 090 210 Tota 809 958 1,105 1,158 1,480 1, 728 1,981 254 Tota 1,221 1,423 1,619 1, 666 1, 889 1, 944 2,174 230 Tota 2, 004 2, 304 2, 599 2,618 2, 661 3,162 3,119 (43 -This page intentionally left blank - Cumulative LGA Lost D Certified LGA ~ Lost LGA 3,000,000 2 500 000 nnpp° 1,226,661 696,700 1,391,851 1,048,796 2 000 000 n n n p p ' d d 1413 405 1,593,526 2,651,999 1,623,512 1,500,000 d 1,955,299 1,425,338 1,000,000 m k 1,603,203 1,260,148 1,058,473 1,238,594 500,000 1,028,487 0 2003 2003 2004 2005 2006 2007 2008 2009 17 -This page intentionally left blank - LGA and Tax Levy History ^ LGA ^ Tax Levy 9, 500, 000 - 8, 500, 000 - 7, 500, 000 - 6, 500, 000 - 5, 500, 000 - 4,817,984 4, 500, 000 - 5,447,260 6,102, 537 3, 500, 000 - 2, 500, 000 - 2,651,999 1, 500, 000 - 1,603,203 1,058,473 500,000 -~ ~ ~ '' 2003 2004 2005 6,916,895 6, 347, 537 6,500,613 1,238,594 1,028,487 1,260,148 2006 2007 2008 7,214,117 1,425,338 i 2009 2003 2004 2005 2006 2007 2008 2009 LGA 2,651,999 1,603,203 1,058,473 1,028,487 1,238,594 1,260,148 1,425,338 Tax Levy 4,817,984 5,447,260 6,102,537 6,347,537 6,500,613 6,916,895 7,214,117 Total 7,469,983 7,050,463 7,161,010 7,376,024 7,739,207 8,177,043 8,639,455 19 -This page intentionally left blank - 20 Total Tax Supported Budgets General Fund, Library Fund, EDA Fund 10, 700, 000 10,450, 000 10,200,000 9, 950, 000 9, 700, 000 9,450, 000 9, 200, 000 8, 950, 000 8, 700, 000 8,450, 000 8, 200, 000 7, 950, 000 10,657,187 10.037.416 9.719.181 9,535,729 9,152, 347 9,040,029 8.948.853 ~ 2003 2004 2005 2006 2007 2008 2009 21 -This page intentionally left blank - 22 23 -This page intentionally left blank - 24 CITY OF COLUMBIA HEIGHTS SUMMARY OF PERSONNEL BY DEPARTMENT BUDGETED FULL-TIME PERMANENT EMPLOYEES Adopted Adopted Adopted Adopted 2006 2007 2008 2009 Administration 6 4 4 4 Community Development 7 l 7 l Finance 8 8 8 8 Fire 9 9 9 9 Information Systems 2 2 2 2 Library 5 5 5 5 Liquor 9 8 6 6 Police 31 32 33 34 Public Works 29 30 30 30 Recreation 5 5 5 5 Total 111 110 109 110 25 -This page intentionally left blank - 26 RESOLUTION Zoos-3~4 RESOLUTION ADOPTING A BUDGET FOR THE YEAR 2009, SETTING THE CITY LEVY, AND APPROVING THE HRA LEVY. NSW, THEREFORE BE IT RESGLVED BY THE CITY COUNCIL FDR THE CITY 4F COLUMBIA HEIGI~TS, MINNESQTA: 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 2DD9 is hereby approved and adapted with appropriations far each of the funds listed below. Expense General Fund 9,793,340 Carnmunity Development Fund 625,309 Economic Development Fund 347,561 State Aid 147,896 Cable Television 131,412 Library 783,847 DARE Project 5,700 Infrastructure 279,017 Capital improvement 595,068 Capital Equipment Replacement Funds 461,513 Gonstructian Funds 1,520,3Do Central Garage Fund 1,193,048 Liquor Gperating 8,164,211 Liquor CapitallNon~Operating 835,386 water Utility Fund 2,374,102 Sewer Utility Fund 1,759,395 Refuse Fund 1,429,098 Storm Sewer Fund 421,281 Data Processing 283,985 Debt Service Fund 2,111,45D Total Expense Including Intertund Transfers 33,263,020 Section B. The estimated grass revenue to fund the expense budget of the City of Columbia Heights for all funds, including genera! ad valorem tax levies and use of fund balances, as hereinafter set forth for the year 2009: Revenue General Fund 9,793,34D Community Development Fund 625,309 Economic Development Fund 347,561 State Aid 147,895 Cable Television 131,412 Library 783,847 DARE Pra~ect 5,7DD Infrastructure 279,017 Capital Improvements 595,068 Capital Equipment Replacement Funds 461,613 Construction Funds 1,520,300 General Garage Fund 1,193,048 I A.PIIA A~1.M ~A'~,rA M'~'1 ~lM1 /Y ~~WuV~ wN~i atli Il~ ].[ '1 h~ '/~ u, E u-r,c. ~ i Liquor CapitallNon-Gperating 835,386 vllater Utility Fund 2,374,1 DZ Sewer Utility Fund 1,759,396 Refuse Fund 1,429,098 Storm Sewer Fund 421,281 Data Processing 283,985 Debt Service Fund 2,111,45D Total Revenue Including Interfund Transfers 33,263,020 27 RESOLUTION Zoos-314 RESC~LUTIaN ADGPTING ~ BUDGET I°4R TFIE YE~-R 24Og, SETTING THE CITY LEVY, AND APPR~3VING THE HRA LEVY. Section C. The following sums of money are levied for the current year, collectable in 2449, upon the taxable property in said City of Columbia Heights, for the following purposes: Estimated General Fund Levy 6,564,942 Estimated Library bevy 513,2 5 Estimated EDA Fund Levy Tota I 84,444 1,214,111 BE IT FURTHER RESOLVED BY THE COUNCIL CF 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 2449 that is higher than the tax rate calculated for the city for taxes levied in 2047, collectable in 2448. BE lT FURTI~ER RESOLVED :That the City has adequate fund balances and reserves to pay 2D49 Bond principal and interest payments an General Obligation Bond Series 2DD3A and General Obligation Band Series 2446A and that the county auditor is authorized to cancel these Bond Levies for taxes payable in 2oD9. BE IT FURTHER RESOLVED: That the City shall levy for the General Obligation Bond Series 2DD1A Infrastructure Fundy in the amount of $30,581, and 2DDSA Public Safety Building} in the amount of $357,659, and that the county auditor is authorized to collect these Bond Levies for taxes payable in 2DD9. The City Clerk is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Anoka County, Minnesota. Approved this 8th day of December Offered By: Diehm Seconded By: Williams Roll Call: Ayes: Peterson, Williams, Diehm, Kelzenberg Nay: Nawrocki ~,. ~ ..m, ~~ ~~ ~~ # ~ ~~ _-.. _ Mayor~.~ary Peterson, .~ N,~ ~ i ;. _ ~ a Pati*icia Muscavitz, CMC `City Clerk ~~ 2s 29 -This page intentionally left blank - 30 31 -This page intentionally left blank - 32 Sources of General Fund, Library Fund & EDA Revenue 2009 Budget Transfers & Non Rev Other 367,291 376,273 \ ~ ~ '' Charge for ~~ /~ Services ,., ~ 562,300 ,..,, Inter- governmental --- 1,912,614 Taxes 7,337,384 33 -This page intentionally left blank - 34 General Fund, Library, and EDA Expenditures by Classification 2009 Budget Contingencies & Transfers Ca ital Outla 5.61 p~ Y~ i .42% Other Services & Charges 17% Supplies 6% Personal \'Services 71 °/a 35 -This page intentionally left blank - 36 Q 0 W Z Z ~_ W Q m J 0 U LL 0 ~_ U 0 Z 0 ~_ Q 0 U Z Q W Z Q Q m J J Q W Z W O W Z W W Z Q W ~_ Z W X W O N 0 M O N ~ 00 O O f` 00 O O O In ' ~ tD 00 ' r O ~ O ' f` f` ~ I` N 00 00 O~ ~ S O O N O f` (~ (D O ~ O ~ ~ In ~ ~~NOln l~ NMOO NNc~ ln0 Oln ~ ~ ~ ~ O O MC4cflcflN ~ ANON I`f~~ I`lf') ~~ O 0 0 ~ O ~ ~ f` ~ ~ N M (D ~ O cD o0 N cD C4 ~ N ~ ~ O ~ N I~tD00 tD ~ ~ 0 ~~~ M~~ NO ~ ~N ~ `. ~ I~ N I` ~ O ~ ~ ~ ~ (0 (0 O r I` O ,~ ~ In 00 O I` f` I` O (0 O N ' ~ O ~' r M C7 In O O N ~ O ~ In ~ f` In O tD 0 0 Cfl In In ~ Op (D 00 O O I~ O NOOO~ C4 C400N CD~~ N~ ~I~ f~ f~ 00 00 M O O C~ N 00 00 C'~ (~ ~ (~ O N O O (D I` DO In O O I` Cfl O LnC~OCD00 ('~ t~~~0 C~Ntfl OI` OO t~ ('~ C'~ ~ N O tD f` I~ N ~~ ~ C~ ~ N ~ O ~ ~ 00 00 0 O CD ~ O ~ ~ ~ ~ In In O ~ Cfl ~ ~ ~ ~~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~~~ .-. ~ O O O ~ (D Cfl (D (D O O Cfl O In In In In O O In O I~ I` I~ f` O O I~ O ~ ~ (D (D 00 00 ~ ~ N C~ c") N N C'~ C Q ~ i i i i M M i i i i i i i i i i i ~ i N N C7 W ap tD O C4 O ~ N ~ N N (D N tD to o0 O ~ ~ (D (D 00 00 ~ O ~ ~ O O ~ ~ ~ N N N ~ ~ N ~ooaooc~ ~ oo~ o ~ o~ ~ ~ ~ NON000 ~ OON ~ ~ a0~ ~ ~ ~ ~O~O(~ 00 (000 O ~O N N 00 O O 00 O 00 O tD (~ O I` f` In O O C~ C~ C~ O In 0 0 ~ ~ 00 ~ ~ In O N f~ f~ 00 ~ ~N ~~ I` ~ ~" ~ ~ ~ ~ ~O~OOO C4 ' 000 ' O ' N ' ' ' Nln O O C4 ~ oc~a~oao ~ o00 ~ c~ ~M ~ ~ ~ JO (fl~~OC~ (") lnOf` O (~c~ (D (D C~ o ~~ri~oc~ oo ~i~~ o o~ ~ m oo O OOO~N C~ ~ In f~`-' In ln C'~ N ~ ~ I` ~ ~ lf') lf') I~ 0000 0 0000 ' ~(D~ ' ' O ~I`~N N O 000(DOO ~ 1n000 ~f`N O 0~~0 O ~ N~ 00 0 C4 (~ N f~ 0 0 N N~ O o0 In C4 0 0 C~ 0 O ~~ntic~ao M ~~c~~ I`f`0 ~ N~oO~ ~ c~ In I` f` C~ ~ 0 (~ In (~ 00 Cfl 00 (D CD 0 O In O O 0 ~N ~~f` N I` ~~~ C~~N O ONN~ .~ ~ I` ~ ~ ~ ~ ~ ~ ~ ~ ~ 0 ~ ,-~ ~ O ~ 00 t~ I` (D 00 O (0 O N ' ~ O 0 ' ' (~ O O 00 00 00 ~ O In In ~ N ~ O tD 0 0 ~ In 00 Op ~ In 00 00 ~ N Cfl f` 00 O N ~ ~ CQ ~ O In CD ~ O ~ tD ~ C~ C~ ~ M (~ ~ 00 0 00 f~ 0 M~ 00 In N O O I` N 00 O O O O ~NO~oO N c~ON00 c~N~ I` No0 O O N O ~~~ ~ N ~~~ C'~~~ O a0~ N N N N CD ~ 0 ~ ~ C~ In In 0 N . ~ N N J U C ~ (a ~ U ~ m Q N U ~ ~ ~ ~ ~ ~ 0 N ~ ~ ~ N LL ~ ~ ~ ~ ^_,, Q 0 O N ~ L ~ (A [ W ~ ~--~ ~ ^~^`` ~ W M W >~ > N U °~ ~ ~ ~ ~ N ~ ~ ~ ~ ~ ~ U >, ~ ~ N J L ~ ~ ~ ~ ~ ~ ~ ~ U N ~ O N ~ ~ ~ ~ U ~ N ~ ~ ~ (A ( O U . . ~ ~ ~ ~ ~ ~ >> J ~ N L ~ ~ ~~ O ~ j ~ N N~ ~ O N O ~ N~ (6 +~ ~,~NoOo ~ N (~ O a W OcnN~~>~o0 L~ O Q ~ >> ~ ~ N ~ O -oJO V J N N ~ . - ~ O Q L~ } - N ° ~ O C N O N~ N U> c~N ~-v ~ N 'V J O~ c - ~ - U - , oLQ~a~ ~ ~ > ~N~~~~Q~~ ~~~~ ~ ~ ~ W~(l)ODU ~ ~~ ~JULL~Z~ ~J=2Q (n ~UJ ~ ~ ~ 37 -This page intentionally left blank - 38 ADMINISTRATION City of Columbia Heights Citizens City Council Charter Commission Economic Development Authority Library Board Merit Commission Park & Recreation Commission Legal Planning & Zoning Commission Police & Fire Civil Service Commission Telecommunications Commission Traffic Commission City Manager Recreation City Clerk Administrative Assistant- Human Resources Police Fire Library Public Works 39 Assistant to the City Managerl Human Resources Director Finance I I Community Development -This page intentionally left blank - 40 ADMINISTRATION EXPENDITURE SUMMARY 1, 000, 000 800,000 600,000 400,000 200,000 0~ 2006 2007 2008 2009 ^Personal Services ^Supplies Other Services & Charges ^Capital Outlay ^Contingencies & Transfers 41 -This page intentionally left blank - 42 City of Columbia Heights, Minnesota BUDGET 2009 Administration Revenue Legal City Mayor-Council City Manager Assessing Services Clerk 101 101 101 101 101 Revenue 31010 Current Ad Valorem 111,904 261,570 81,572 92,267 39,319 31014 Area-Wide Taxes 21,686 50,687 15,807 17,879 7,619 33401 Local Government Aid 25,849 60,417 18,841 21,311 9,082 33405 PERA Increase Aid 423 990 309 349 149 34107 Special Assessment Searches 0 0 50 0 0 35101 Court Fines 0 0 0 50,000 0 36210 Interest on Investments 2,037 4,759 1,484 1,679 715 36219 Change In Fair Value (508) (1,190) (371) (420) (179) 39207 Admin Overhead-Comm. Dev. 0 9,666 0 0 0 39210 Admin Overhead-Library 0 1,933 0 0 0 39212 Admin Overhead-Cable TV 0 14,220 0 0 0 39214 Admin Overhead-Liquor Fund 0 4,833 0 0 0 39215 Admin Overhead-Water Fund 0 4,833 0 0 0 39216 Admin Overhead-Sewer Fund 0 4,833 0 0 0 39217 Admin Overhead-Refuse Fund 0 2,417 0 0 0 39218 Admin Overhead-Recycling 0 2,417 0 0 0 Total Revenue 161,391 422,384 117,692 183,065 56,705 Expenses Personal Services 80,481 400,675 0 0 42,919 Supplies 2,500 1,300 0 0 6,300 Other Services and Charges 73,573 30,145 120,728 186,500 8,950 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 9,000 0 0 0 0 Total Expenses 165,554 432,120 120,728 186,500 58,169 Summary Total Revenue 161,391 422,384 117,692 183,065 56,705 Total Expenses 165,554 432,120 120,728 186,500 58,169 Change to Fund Balance X4,163) (9,736) (3,036) (3,435) (1,464 43 -This page intentionally left blank - 44 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Mayor-Council 101-41110 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 101,711 107,718 106,635 80,481 (26,154) Supplies 9,222 1,259 1,600 2,500 900 Other Services & Charges 66,701 94,583 66,288 73,573 7,285 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 1,259 1,753 9,000 9,000 0 178,893 205,312 183,523 165,554 (17,969) Activity Description The City Council is the legislative branch of city government. The Council is responsible for the establishment of policies and the adoption of local ordinances and resolutions. The Council has full authority over the financial affairs of the City, and provides for the collection of all revenue and other assets, the auditing and settlements of accounts, and the safekeeping and disbursement of public monies. They appoint the City Manager and members of various advisory boards and commissions. The Council consists of a Mayor who is elected for atwo-year term and four Council members, who are elected at large for staggered four-year terms. Objectives 1) To provide quality services with limited funding. 2) To understand and to adapt to the demographic changes taking place in the City. 3) Promote the City in a positive way. Budget Comments The Mayor-Council budget decreased by $17,969 from 2008-2009. Personal services decreased by $25,794, due to shifting the City Clerk's salary to 101.41410, an increase in the Mayor's salary, and wage and fringe benefit adjustments. Supplies increased by $900 due to monies budgeted for the purchase of one notebook computer, so each Councilmember has one available to them. The decreases to Office Supplies ($50), Printing & Printed Forms ($50), and General Supplies ($100) were monies moved to 101.41410.Over-all, Other Services and Charges increased by $7,285 due to: Monies budgeted for training and education, local travel, and out of town travel expense based on past expenditures, $515 budgeted for yearly clock tower maintenance, $415 increase to monies budgeted for subscriptions and memberships and $3,400 budged for the Commission and Board Recognition event. There is a $3,300 decrease to monies budgeted to communications for Internet service charges. The decreases to Expert and Professional Service ($1,800), Telephone ($125), Postage ($400), and Miscellaneous Charges ($100), were monies moved to 101.41410. Repair and Maintenance increased by $1,020 as copy charges were removed from 4100 Rents and Leases and added to 4000 Repair and Maintenance Services. There was no change to monies budgeted for Other Financing Uses. 45 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: City Manager 101-41320 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 354,586 350,402 355,371 400,675 45,304 Supplies 3,084 808 1,300 1,300 0 Other Services & Charges 20,312 31,502 28,730 30,145 1,415 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 12,625 0 (12,625) 377,982 382,712 398,026 432,120 34,094 Activity Description This department is responsible for the administration of all activities, functions, and programs of the City in accordance with the policies and guidelines adopted by the City Council. Duties of the department include planning, organizing, directing, and coordinating the operations of all departments, with the exception of the Police Department. This department is responsible for personnel, labor relations, and employee relations functions of the City. Objectives 1. Improve two-way communications with the public. 2. Research replacement Human Resource Modules and associated costs. Budget Comments The City Manager budget increased by $34,094 from 2008 to 2009. Personal Services increased by $45,304, due to adjustments in wages and fringe benefits. There was no change in monies budgeted for Supplies from 2008 to 2009. Other Services and Charges increased by $1,415 due to an increase of $2,210 for monies budgeted for liability and property insurance, offset by a decrease of $135 for monies budgeted for telephone and a decrease of $660 to other communications. Other Financing Uses decreased by $12,625, due to no monies budgeted for contingencies. 46 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: City Clerk 101-41410 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 33,335 0 44,268 42,919 (1,349) Supplies 687 0 2,725 6,300 3,575 Other Services & Charges 1,228 261 2,595 8,950 6,355 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 35,250 261 49,588 58,169 8,581 Activity Description The City Clerk has been removed from the MayorlCouncil budget and combined with the election budget. The City Clerk provides assistance to the Mayor, City Council, and City Manager, organizes and directs elections, serves as the responsible authority for compliance with the Minnesota Data Practices Act, maintains the City Code, prepares and assembles Council meeting agendas and materials, takes and transcribes minutes of the City Council meetings, maintains records and files of official city documents, oversees the boards and commissions, serves as Sunshine Fund Coordinator, and serves as backup to the Administrative Assistant and is department liaison to the Sister City Committee. With the exception of special elections, elections are only held in even numbered years. This is the reason for the significant difference in expenses from one yearto the next. Objectives 1. Review, revise, and update the process for filing, tracking, and maintenance of contracts and develop written procedure for same. 2. Review, revise and update the City Code to distinguish between the City Clerk and Finance Director 3.Keep current on all election laws and regulations and to recruit more election judges for future elections 4. Repair or replace the Agenda Manager program to more efficiently process City Council meeting packets. Budget Comments This budget reflects an increase in salary and fringe expense. Forty percent of the City Clerk's salary is allocated to 101.41320 -City Manager. A small portion of Supplies and Other Services and Charges has been moved from the Mayor/Council budget and included in the City Clerk budget. $6,000 has been added to 2011 for an upgrade or repair to the Agenda Manager program. 3500 -Legal Notice Publishing includes past publishing costs covered by the Finance budget. 47 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Assessing 101-41550 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 96,842 93,109 106,415 120,728 14,313 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 96,842 93,109 106,415 120,728 14,313 Activity Description The Assessing Department provides tax and homestead information, and processes homestead applications. Through a joint powers agreement with Anoka County, the County provides for the assessment of property in Columbia Heights. The City contracted with the County for special assessment billing services beginning in 2003. Objectives 1. Research feasibility of public Web access to special assessment information. Budget Comments The Assessing budget increased by $14,313 from 2008 to 2009. Expert and Professional Services increased by $12,200, based on the new five-year assessment agreement with the County. Postage decreased $190, Insurance and Bonds increased by $328 due to liability and property insurance charges to this budget, Repair and Maintenance Services increased by $2,000 due to monies budgeted for assessment software maintenance and support and moving copying costs to this line item, and Rents and Leases decreased by $25 due to copying costs being moved to a different line item. 48 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Legal Services 101-41610 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 166,620 168,658 186,500 186,500 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 166, 620 168, 658 186, 500 186, 500 0 Activity Description The Legal Services Department handles all civil lawsuits and prosecution for the City. These services are currently under retainer with the law firm of Barna, Guzy, and Steffen, Ltd. This department also budgets for outside labor attorney services. Objectives 1. Maintain current service level under current contract terms. Budget Comments The Legal Services budget remained the same as 2008 for 2009. 49 -This page intentionally left blank - 50 COMMUNITY DEVELOPMENT City of Columbia Heights -This page intentionally left blank - 52 COMMUNITY DEVELOPMENT EXPEN DITURE SUMMARY , 000, 000 .................. . ....................... ...................................... ~~~~ 800,000 ~~~~ ~~~~ ~ ~~~~~~~~ ~~~~~~~~ 600,000 ~~~~ ~~~~ ~~~~~~~~ ~ ~~~~ ~~~~ ~~~~~~~~ ~ ~~~~ ~~~~ ~~~~ ~~~~ ~~~~~~~~ ~~~~ d dddd dddd dddd dddd dd e ~ ~~ ~~~~ ®~~~ ~~ ~~ ~~ ~~ kkg kkg kkg kdd ddd ~ ~~$ ~~~~~~~~~~~~~~ ®®® ®®®®®®®®®~~~ 400 000 ~~~~~~~~~ ~~~ ~ ~ ~ ~ ~ ~ ®®®®®®®®® ~~~ ~~~~~~~~~ ~. 200 000 ~~ ~~ ~~ ~~ ~~ ° ~ ~~ ~~ ~~ ~~ ~® '~ '~ '~ '~ '~ ®' ~~'~~'~~'~~'~~ ~'® ~~~~~~~~~~~~~~ ~ E ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~~~~~~~~~~~~~~ ~ ® ~~~~~~~~~~~~~~ Oi i i i i 2006 2007 2008 2009 Personal Services Supplies Other Services and Charges Capital Outlay ®Contingencies & Transfers 53 -This page intentionally left blank - 54 City of Columbia Heights, Minnesota BUDGET 2009 Community Development Revenue Community EDA Development 201 204 Revenue 31010 Current Ad Valorem 0 80,000 31011 HRA Current Ad Valorem 0 267,561 32110 Liquor, Wine & Beer License 4,160 0 32161 Contractors License 13,000 0 32168 Other Professional & Occup 600 0 32178 Other amusement Licenses 1,400 0 32181 Conditional Use 1,500 0 32188 Other Business Licenses 2,100 0 32191 Sprinter Permit Fees 4,000 0 32192 Building & Moving Permits 160,000 0 32194 Heating Permits 25,000 0 32195 Plumbing Permits 22,000 0 32197 Point of Sale Fees 0 0 36260 2% Surcharge Retention 500 0 39140 Other Refunds & Reimbursements 35,782 0 39230 Transfer In-EDA 347,561 0 Total Revenue Total Expenses Summary Expenses Personal Services Supplies Other Services and Charges Capital Outlay Contingencies & Transfers Total Revenue Total Expenses Change to Fund Balance 617,603 347,561 508,404 0 11, 006 0 81,512 0 0 0 24,387 347,561 625,309 347,561 617, 603 347, 561 625, 309 347, 561 (7,706) 0 55 -This page intentionally left blank - 56 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 201 Department: Protective Services 201-42400 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 246,143 267,876 267,516 288,857 21,341 Supplies 8,323 3,586 9,967 6,305 (3,662) Other Services & Charges 24,148 32,326 24,143 22,229 (1,914) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 203,099 212,717 20,644 12,193 (8,451) 481,713 516,505 322,270 329,584 7,314 Activity Description Protective Services Include: >Building permitting, plan review and inspection >Liquor, contractor, cigarette, misc. licensing >Land use permitting and code enforcement Objectives 1) Maintain effective and timely building inspections. 2) Staffing of Planning Commission Budget Comments 57 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 201 Department: Community Development Admin 201-46310 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 175,121 174,917 205,164 219,547 14,383 Supplies 4,800 3,675 4,630 4,701 71 Other Services & Charges 29,971 35,460 48,241 59,283 11,042 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 11,494 10,850 16,828 12,194 (4,634) 221,386 224,902 274,863 295,725 20,862 Activity Description Community Development Services Include: >Redevelopment >Housing Rehabilitation and Replacement >Economic Development These activities fall under the purview of the Economic Development Authority and City Council. Objectives 1) Continue in-fill redevelopment efforts 2) Staffing of Economic Development Authority and Housing and Redevelopment Authority 3) Increased emphasis on development of housing programs targeted to increasing neighborhood integrity. Budget Comments Line item 32192, Building and Moving Permits illustrates an approximate decrease of $80,000 reflecting anticipated major projects in 2009 including a continued recession in the housing market. 58 Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 246,331 317,228 274,863 347,561 72,698 246,331 317,228 274,863 347,561 72,698 Activity Description Objectives Budget Comments Line item 31011 was increased by $71,320. This item reflects a 100%HRA Levy and is formulated based on new State Statute provisions (Payable 2008 tax value multiplied by .0185% of a percent versus the previous formula multiplier of .0144% of a percent.) Maximizing the HRA Levy, including keeping the EDA Levy amount (Line item 31010) at the 2008 amount of $80,000, allows a balanced budget. 59 -This page intentionally left blank - 60 FINANCE DEPARTMENT City of Columbia Heights Finance Director Secretary II Assistant Finance IS Director ~ Liquor Operations ~ Director ~ Manager I I IS Assistant Liquor Technician ~ Operations ~ ~ Manager (5) ~ --.1--- r ~ PT Store Supervisor I ~2~ I I._._. _._._ ._._.1._._._ r ~ PT Retail Clerk I ~35~ I I.-.-.-.-.-.- Accounting Payroll/ Accounting Accounting Accounting ReceptionisU PT Coordinator Accounting Clerk II: Clerk I: Clerk II: Swithboard Meter Clerk Utility Utility Liquor PT Operator Reader 61 -This page intentionally left blank - 62 FINANCE EXPENDITURE SUMMARY 1, 200, 000 mp ~~~ ~~~~ ~~. .www AAA ~ wwww AAAA w .. .~~~ __ :. amp ~~~ amp amp amp am~ amp amp ~..~: ~: F~ F~ F~ ~ ~~~ ..~ :. __ ~ ~~ ~~~~ 1 000 000 ~~~ amp ~~~ ~ ®~ ®~ ®~ ®~ ~~~~~~~~~~~~~ ~~~ ~~ amp amp ~~~~~~~~~~~~~ ~~ ~~ ~~ ~~ ~ ~~ ~~ ~ ~~~~~~~~~~~~~~ ~~ ~~~ ~ ~~~ P ~ ~ ~ ~ ~ ~~ ~~ ~~ ~~ ~ ~~, ~~~ ~~~~~~~~~~~~~ ~ ~~~~~~~~~~~~~~ ~~, ~~ 800,000 ~~~~~~~~~~~~~~ 600, 000 400, 000 200, 000 0 2006 2007 2008 2009 Personal Services Supplies Other Services and Charges Capital Outlay 0 Contingencies & Transfers 63 -This page intentionally left blank - 64 City of Columbia Heights, Minnesota BUDGET 2009 Finance Revenue Finance Water Sewer Storm Sewer IS Cap Equip Data Proc 101 601 602 604 720 437 Revenue 31010 Current Ad Valorem 258,553 0 0 0 0 0 31014 Area-Wide Taxes 50,103 0 0 0 0 0 32182 Pet Licenses 1,000 0 0 0 0 0 33401 Local Government Aid 59,720 0 0 0 0 0 33405 PERA Increase Aid 979 0 0 0 0 0 36210 Interest on Investments 4,704 0 4,339 11 0 1,000 36219 Change in Fair Value (1,176) 0 0 0 0 0 36290 Other Miscellaneous Revenue 0 1,754 0 0 0 0 36293 SAC Charges Collected 0 731 789 0 0 0 37100 Water Service Charge 0 130,323 0 0 0 0 37110 Interdepartmental Water Chan 0 438 0 0 0 0 37150 Water Turn OfflOn 0 2,046 0 0 0 0 37160 Penalties 0 2,777 0 0 0 0 37165 Water Connection Fee 0 979 0 0 0 0 37180 Sales Meters/Remote Units 0 731 0 0 0 0 37210 Sewer Service Charge 0 0 118,326 0 0 0 37211 Interdepartmental Sewer Char 0 0 316 0 0 0 37270 Interceptor Maintenance 0 0 1,085 0 0 0 37410 Storm Sewer Service Charge 0 0 0 1,241 0 0 39203 Transfer In-General Fund 0 0 0 0 35,000 0 39207 Admin Overhead-Comm. Dev. 14,721 0 0 0 0 0 39208 Transfer In-Cable TV 0 0 0 0 35,000 0 39210 Administration Overhead-Libre 9,453 0 0 0 0 0 39212 Administration Overhead-Cabl 18,984 0 0 0 0 0 39214 Administration Overhead-Liqu~ 39,353 0 0 0 0 0 39215 Administration Overhead-WatE 78,390 0 0 0 0 0 39216 Administration Overhead-Sews 78,389 0 0 0 0 0 39217 Administration Overhead-Refu 31,603 0 0 0 0 0 39218 Administration Overhead-Recd 31,602 0 0 0 0 0 39219 Transfer In-Liquor Fund 0 0 0 0 35,000 0 39221 Transfer In-Sewer Fund 0 0 0 0 35,000 0 39222 Transfer In-Water Fund 0 0 0 0 35,000 0 39223 Transfer In-Garage Fund 0 0 0 0 25,000 0 39225 Transfer In-Refuse 0 0 0 0 35,000 0 39232 Transfer In -Library 0 0 0 0 5,000 0 Total Revenue 676,377 139,779 124,855 1,252 240,000 1,000 Expenses Personal Services 618,400 0 0 0 206,339 0 Supplies 10,100 3,600 3,600 0 12,801 0 Other Services and Charges 54,900 16,978 16,977 1,500 60,844 0 Capital Outlay 0 0 0 0 0 21,350 Contingencies & Transfers 2,600 118,222 118,223 0 4,000 0 Total Expenses 686,000 138,800 138,800 1,500 283,984 21,350 Summary Total Revenue 676,377 139,779 124,855 1,252 240,000 1,000 Total Expenses 686,000 138,800 138,800 1,500 283,984 21,350 Change to Fund Balance (9,623) 979 (13,945) (248) (43,984) (20,350) 65 -This page intentionally left blank - 66 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Finance 101-41510 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 553,170 576,895 570,400 618,400 48,000 Supplies 10,930 6,635 15,000 10,100 (4,900) Other Services & Charges 34,573 37,369 52,600 54,900 2,300 Capital Outlay 1,750 4 0 0 0 Contingencies & Transfers 0 0 18,173 2,600 (15,573) 600,423 620,902 656,173 686,000 29,827 Activity Description The purpose of the Finance Department is to account for all financial operations of the City and to report on those operations. The Finance department is responsible for budgeting, financial reporting, accounts payable and receivable, payroll, utility billing, purchasing, liquor operations, and information systems within City operations. Objectives The overall objective of the Finance Department for 2009, as in other recent years, is financial planning and the ongoing update of work processes to increase cost-effectiveness. Within this overall objective, the department plans to emphasize in 2009 improving the utilization of certain software and banking changes implemented in 2008-9. Budget Comments The Finance budget proposed for 2009 is an increase of $29,827 or 4.5% over the 2008 budget. This change consists solely of Council authorized increases to personnel expenses to maintain current staffing levels. The total proposed for all other items for 2009 is equal to the amount budgeted for 2008. For 2009, the largest shifts in costs between individual nonpersonnel line items consisted of the following: -A $2,000 decrease in #2030 Printing & Printed forms, which was partially offset by a $1,000 increase in copier maintenance costs. - In 2009, the department's share of copier maintenance is budgeted in #4000 Repair & Maintenance at $2,300. Previously, this item was budgeted under #4100 Rents & Leases. 67 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 601 Department: Water Admin & General 601-49440 ~ Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 3,292 4,494 4,100 3,600 (500) Other Services & Charges 14,643 14,880 16,503 16,978 475 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 112,830 111,813 114,610 118,222 3,612 130,766 131,187 135,213 138,800 3,587 Activity Description The Administration Department of the Water Utility Fund accounts for 33.3% of the costs associated with the utility billing process and one-half of the costs associated with meter reading. The remaining costs for utility billing are allocated to the Sewer Utility Fund - 33.3% and the Refuse Utility Fund 33.3%; the remaining costs for meter reading are allocated to the Sewer Utility Fund. Objectives The Water Administration Department's ongoing objective is to update and refining work processes to increase cost- effectiveness. Within that broad objective, we expect the department will modify processes in 2009 to take advantage of banking changes implemented by the finance department in 2008-9. Budget Comments The proposed water administration budget for 2009 is an increase of $3,587 or 2.7% over the 2008 budget. This change consists of Council authorized increases to the personnel expenses that make up the administrative labor transfer to the General Fund. The total proposed for all other items in the 2009 budget is $26 less than the 2008 budget. For 2009, copier maintenance previously budgeted in #4100 Rents & Leases is budgeted in #4000 Repairs & Maintenance. It should be noted that the over the years 2005 through 2009, the budget for this department has decreased $2,551. 68 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 602 Department: Sewer Admin & General 602-49490 ~ Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 2,991 4,184 4,100 3,600 (500) Other Services & Charges 11,937 14,842 16,503 16,977 474 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 112,830 111,812 114,609 118,223 3,614 127,758 130,838 135,212 138,800 3,588 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 the costs associated with meter reading. The remaining costs for utility billing are allocated to the Water Utility Fund - 33.3% and the Refuse Utility Fund 33.3%; the remaining costs for meter reading are allocated to the Water Utility Fund. Objectives The Sewer Administration Department's ongoing objective is to update and refining work processes to increase cost- effectiveness. Within that broad objective, we expect the department will modify processes in 2009 to take advantage of banking changes implemented by the finance department in 2008-9. Budget Comments The proposed sewer administration budget for 2009 is an increase of $3,588 or 2.7% over the 2008 budget. This change consists of Council authorized increases to the personnel expenses that make up the administrative labor transfer to the General Fund. The total proposed for all other items in the 2009 budget is $25 less than the 2008 budget. For 2009, copier maintenance previously budgeted in #4100 Rents & Leases is budgeted in #4000 Repairs & Maintenance. It should be noted that the over the years 2005 through 2009, the budget for this department has decreased $1,487. 69 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 604 Department: Storm Sewer Admin & General 604-49690 ~ Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 1,230 1,240 1,320 1,500 180 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 1,230 1,240 1,320 1,500 180 Activity Description The Administration Department of the Sewer Utility Fund accounts for costs directly associated with this fund. At this time, there are no allocated costs for the utility billing process or meter reading. Objectives The Storm Sewer Administration Department is only a passive collecting point in the accounting system for certain direct costs. As such, it does not have objectives other than to fulfill this record keeping role. It is not a department that is staffed directly or indirectly (such as through a labor allocation.) Budget Comments The proposed budget for 2009 for this department is a $180 increase over the 2008 budget. The only item in this budget is a share of the annual audit fee. Coincidentally, the 2008 budget for this department was a $180 decrease from the 2007 budget. 70 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 720 Department: Information Systems 720-49980 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 152,114 145,717 154,330 183,665 29,335 Supplies 13,938 25,942 3,825 12,801 8,976 Other Services & Charges 42,485 28,790 39,688 60,844 21,156 Capital Outlay 0 0 15,975 0 (15,975) Contingencies & Transfers 0 0 8,000 4,000 (4,000) 208,538 200,449 221,818 261,310 39,492 Activity Description The IS department provides information system implementation, management, support, and training to the City and IS staff. With the City's dependence on IS, it is imperative to have staff on hand to support and develop the system. Modern information technologies and training increase City employees' productivity and reduce overall cost of information system ownership. Major IS components: 1. Servers and data storage devices. 2. Network devices, including wireless networks and Internet access. 3. Phone and voice mail systems. 4. Desktop and portable computers. 5. Printers, networked copierslscannerssnd other output devices. 6. Databases. 7. Laserfiche document imaging system. 8.Office applications (word processing, spreadsheets, presentations, a-mail and scheduling). 9. Special departmental applications. 10. Web-sites (official City web-site, Murzyn Hall and TopValu liquor web-sites). Objectives 1. Upgrade Internet access control server. 2. Upgrade Laserfiche document imaging system software. 3. Add City documents to the Laserfiche system on the ongoing basis. 4. Support Web sites for the City, Murzyn Hall, and liquor stores. 5. Provide Internet access to the public documents in Laserfiche system. 6. Provide fast, reliable, and secure Internet access for City employees. 7. Train users and IS staff to better use City information system. 8. Ensure secure and reliable operation of the City information system. Budget Comments In the past, IS-related expenses were budgeted in three departments: 49980 "Information Systems", 49981 "IS Imaging" and 49982 "IS Internet". However, with new technologies, especially server virtualization and application dependence on the Internet access, the split into three departments can no longer reasonably reflect actual costs. For example, our "physical" servers run several "virtual" servers, including Laserfiche and Internet connection servers. One database server supports both departmental and Laserfiche databases. Internet access is required for Laserfiche WebLink. Therefore in 2009 year budget the IS expenses, except capital, are combined into 720.49980 fund ($270,351). Capital expenses ($21,350) are budgeted under 437.49980 fund. Total IS expenses budgeted for 2009 in both 720 and 437 funds are equal to the total IS expenses budgeted for 2008 plus planned salary increases for the IS staff. 71 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 12,730 13,202 15,208 22,674 7,466 4,126 0 746 0 (746) 17,968 11,424 12,283 0 (12,283) 0 0 0 0 0 0 0 0 0 0 34,825 24,626 28,237 22,674 (5,563) Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description Objectives Budget Comments 72 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 0 0 0 0 0 645 0 0 0 0 10,327 9,110 18,477 0 (18,477) 0 0 0 0 0 0 0 0 0 0 10,972 9,110 18,477 0 (18,477) Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers Activity Description Objectives Budget Comments 73 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 437 Department: Data Processing Capital Equipment 437-49980 ~ Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 21,350 21,350 Contingencies & Transfers 0 0 0 0 0 0 0 0 21,350 21,350 Activity Description Capital Equipment Replacement fund is used for IS hardware and software purchases with a cost of a unit in the amount set by City procedures for fixed assets or more and a life expectancy of one year or longer. Objectives Upgrade servers and network equipment to increase capacity and performance. Budget Comments Replacement is budgeted for some servers and network equipment. The existing units will soon reach their maximum capacity due to increase in the amount and size of programs, documents, images, and video that need to be processed and transmitted. 74 FIRE City of Columbia Heights 75 -This page intentionally left blank - 76 FIRE EXPENDITURE SUMMARY 1,400,000 1, 200, 000 1, 000, 000 800, 000 600, 000 400, 000 200, 000 0 2006 2007 2008 2009 Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 77 -This page intentionally left blank - 78 City of Columbia Heights, Minnesota 2009 Fire Revenue Fire Emergency Management Weed Control Cap Equip General Fund Cap Equip Fire 101 101 101 431 439 Revenue 31010 Current Ad Valorem 644,774 11,156 4,386 0 0 31014 Area-Wide Taxes 124,945 2,162 850 0 0 32125 Multiple Dwellings 80,000 0 0 0 0 32191 Sprinter Permit Fees 70 0 0 0 0 33170 Civil Defense Reimbursement 0 2,000 0 0 0 33401 Local Government Aid 148,928 2,577 1,013 0 0 33405 PERA Increase Aid 2,441 42 17 0 0 33415 State Fire Training 5,000 0 0 0 0 33420 Insurance Premium Tax-Fire 100,000 0 0 0 0 34202 Special Fire Services 50,000 0 0 0 0 34251 Inspection Services 18,000 0 0 0 0 34405 Weed Cutting & Nuisance Abatement 0 0 15,000 0 0 36210 Interest on Investments 11,732 203 80 0 8,000 36219 Change in Fair Value (2,933) (51) (20) 0 0 Total Revenue 1,182,957 18,089 21,326 0 8,000 Expenses Personal Services 1,104,946 10,288 9,968 0 0 Supplies 39,266 2,000 300 0 0 Other Services and Charges 62,742 6,217 11,220 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 Total Expenses 1,206,954 18,505 21,488 0 0 Summary Total Revenue 1,182,957 18,089 8,000 0 8,000 Total Expenses 1,206,954 18,505 0 0 0 Change to Fund Balance (23,997) (416) 8,000 0 8,000 79 -This page intentionally left blank - so CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Fire 101-42200 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 959,352 999,491 1,001,260 1,104,946 103,686 Supplies 39,155 42,754 54,000 39,266 (14,734) Other Services & Charges 68,422 67,448 76,108 62,742 (13,366) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 28,400 0 (28,400) 1,066,929 1,109,694 1,159,768 1,206,954 47,186 Activity Description The Fire Department provides medical care, fire suppression, public education, and inspection services for the citizens of Columbia Heights. The Fire Department also supplies the City of Hilltop with fire and medical service through a contract agreement. Inspections of daycares are conducted by the Fire Department through a contract agreement with the State of Minnesota. The Fire Departmentwillcontinue toworkwith our neighboring communities to share resources through auto aid and mutual aid agreements along with the sharing of personnel for county and regional teams. Objectives 1. Continue our pro-active approach in fire and EMS services. 2. Continue our involvement in County and regional teams and the sharing of resources with neighboring communities. 3. Continue our pro-active approach to property maintenance inspections and rental property licensing. Budget Comments The Fire Department 2009 budget is higher due to a few factors. The Fire Secretary position is proposed to move from 35 hours a week to full time. This will allow more of the inspection duties to be handled by support staff which will allow the Fire Chief and Asst. Chief to spend needed time with neglected fire and emergency management duties. The part time Clerk Typist position is also a new addition for 2009. The position was approved as part of the Police budget for 2008 and then moved to the Fire Dept. 81 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Emergency Management 101-42500 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 15,842 15,421 11,494 10,288 (1,206) Supplies 2,920 991 2,200 2,000 (200) Other Services & Charges 4,301 7,510 8,228 6,217 (2,011) Capital Outlay 0 0 422 0 (422) Contingencies & Transfers 0 0 0 0 0 23,063 23,922 22,344 18,505 (3,839) Activity Description Columbia Heights Emergency Management works side by side with the U.S. Department of Homeland Security, Minnesota Department of Homeland Security and Emergency Management, and the Anoka County Emergency Manager to provide emergency management for the protection and promotion of public safety, health, and welfare in our City during emergencies and natural disasters. Objectives 1. Continue our involvement in the emergency management professional organizations and training to keep current with government requirements and programs. 2. Continue to update the City Emergency Operations Plan. 3. Continue the reorganization of the Emergency Management staff and budget. 4. Continue the planning and constructing of a functional Emergency Operations Center in the new Public Safety building. Budget Comments Emergency management has not been active the last few years due to time constraints. Anew emergency operations center is being planned in the new Public Safety Building which will be a good place to start improving our planning and training. Anoka County continues to build its Emergency Management Department with continued cooperation with municipalities. s2 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Weed Control 101-43260 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 14,680 1,760 11,503 9,968 (1,535) Supplies 306 638 250 300 50 Other Services & Charges 7,668 11,721 9,740 11,220 1,480 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 22,654 14,120 21,493 21,488 (5) Activity Description The Weed Control budget funds the abatement of long grass and weeds along with the administrative costs associated with the inspections. The Fire Department added this responsibility to our property maintenance inspection program in 2007. Objectives 1. Continue to change and update ordinances and policies to provide for a fast and efficient grasslweed inspection program. 2. Look at other avenues to educate the citizens on grasslweed issues. 3. Continue to evaluate staffing needs to operate an efficient program. Budget Comments The addition of the half time Clerk Typist II position has enabled us to have timely grass inspections and to add immediate abatements to our property maintenance inspection program. For 2009, thirty percent of the new position will be charged to the Weed Control budget. 83 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 431 Department: Capital Equipment -Fire 431-42200 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 Activity Description The Fire Capital Equipment Replacement -General Fund was established to fund the long term ongoing capital equipment needs in the general Fund. This was accomplished by preparing, and maintaining, a detailed 20 year projection of the City's equipment needs and scheduling long term replacement. Objectives . Continue to evaluate capital equipment needs for the future. '. Continue to replace vehicles and equipment, based on need, that are scheduled for replacement per the city's long term plan. Budaet Comments No capital equipment proposed for 2009. 84 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 431 Department: Capital Equipment -Emergency Management 431-42500 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 Activity Description ~he Emergency Management Capital Equipment Fund was established to fund long term ongoing capital equipment seeds in the General Fund. Objectives ;ontinue replacing equipment as needed to maintain a modern and reliable Emergency Management system. Budget Comments No capital equipment proposed for 2009. 85 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 439 Department: Capital Equipment Replacement -Fire 439-42200 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 15,362 0 0 0 0 Other Services & Charges 6,893 2,115 0 0 0 Capital Outlay 41,610 109,294 0 0 0 Contingencies & Transfers 0 0 0 0 0 63,864 111,409 0 0 0 Activity Description The Fire Capital Equipment Replacement Fund was established to fund the long term ongoing capital equipment needs using State refunded excess PERA funds. Objectives 1. Continue to evaluate capital equipment needs for the future. 2. Continue to replace vehicles and equipment, based on need, that are scheduled for replacement perthe city's long term plan. Budget Comments No capital equipment proposed for 2009. 86 GENERAL GOVERNMENT City of Columbia Heights 87 -This page intentionally left blank - ss GENERAL GOVERNMENT EXPENDITURE SUMMARY 2,000,000 1,500,000 1,000,000 500,000 0 2006 2007 2008 2009 ^ Personal Services ~ Supplies ~ Other Services and Charges ~ Capital Outlay D Contingencies & Transfers *2008 excludes Solid Waste and Recycling which is now reported under Public Works *2008 Capital Outlay excludes Community Center s9 -This page intentionally left blank - 90 City of Columbia Heights, Minnesota BUDGET 2009 General Government Revenue Gen Gov Buildings Recognition Spec/Events Contingencies Transfers Cable TV Capital Imp Gen Gov Bldg 101 101 101 101 225 411 Revenue 31010 Current Ad Valorem 95,443 32,975 33,797 119,521 0 0 31014 Area-Wide Taxes 18,495 6,390 6,549 23,161 0 0 32150 Street Permits 0 0 0 7,000 0 0 32178 Other amusement Licenses 0 0 0 1,000 0 0 32188 Other Business Licenses 0 0 0 180 0 0 32191 Sprinter Permit Fees 0 0 0 0 0 0 33401 Local Government Aid 22,045 7,616 7,806 27,606 0 0 33405 PERA Increase Aid 361 125 128 453 0 0 36210 Interest on Investments 1,737 600 615 2,175 0 20,000 36219 Change in Fair Value (434) (150) (154) (544) 0 0 36250 Franchise Fees 0 0 0 0 160,000 0 36290 Other Miscellaneous Revenue 10,000 0 0 0 0 0 39101 Gain/Loss Sale Fixed Asset 4,000 0 0 0 0 0 39140 Other Refunds & Reimburseme 500 0 0 0 0 0 39223 Transfer In-Garage Fund 0 0 0 0 0 36,250 Total Revenue 152,147 47,556 48,741 180,552 160,000 56,250 Expenses Personal Services 0 0 0 0 6,458 0 Supplies 20,900 0 0 0 1,650 0 Other Services & Charges 114,799 48,783 0 0 35,100 0 Capital Outlay 20,000 0 0 0 20,000 40,000 Contingencies & Transfers 0 0 50,000 185,000 68,204 0 Total Expenses 155,699 48,783 50,000 185,000 131,412 40,000 Summary Total Revenue 152,147 47,556 48,741 180,552 160,000 56,250 Total Expenses 155,699 48,783 50,000 185,000 131,412 40,000 Change to Fund Balance (3,552) (1,227) (1,259) (4,448) 28,588 16,250 91 -This page intentionally left blank - 92 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: General Government Buildings 101-41940 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 19,742 10,642 20,100 20,900 800 Other Services & Charges 88,690 103,707 99,112 114,799 15,687 Capital Outlay 2,761 0 40,000 20,000 (20,000) Contingencies & Transfers 0 0 0 0 0 111,193 114,349 159,212 155,699 X3,513) Activity Description This department covers the general maintenance of City Hall. The major expenses in this budget are utilities, janitorial expenses, and HVAC maintenance. Objectives Budget Comments 93 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: RecognitionlSpecial Events 101-45050 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 968 323 0 0 0 Other Services & Charges 29,726 40,633 41,258 48,783 7,525 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 442 0 (442) 30,694 40,956 41,700 48,783 7,083 Activity Description This department was established to budget and account for various activities that do not specifically fall under other departments. Examples of these activities are the City float and royalty events, employee and volunteer recognition, fireworks, the City Beautification program, and the City newsletter. The Beautification project is supported by a core group of volunteers who care about this City and work to make it better. They embody "Heights Pride". With staff and city support, this group beautifies the City parks, public buildings, and the Central Avenue business district through plantings of flowers and shrubs. Planning meetings are held to review and plan improvements. Planting is done in late May. Flowers are watered, areas are weeded and tended throughout the summer months. In recent years winter-interest plants have been added to the pots to extend the visual interest throughout the year. The Royalty program is managed by parent volunteers. Both the City float and the Royalty program provide recognition for the City of Columbia Heights and involve members of the community. The City float is displayed in various city parades as well as the Columbia Heights Jamboree. The Royalty program is designed to involve children and teens who reside in Columbia Heights. Objectives 1. The plants and flowers in our parks and public areas clearly beautify the city and show a heightened sense of community pride. The citizen volunteers form a genuine bond as a group and are proud of their contributions to their city. These attractive plantings improve the impression our city creates to visitors, long-time residents and newcomers alike. 2. Maintain cost-effective Special Event/Recognition programs that benefit the residents of Columbia Heights 94 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: RecognitionlSpecial Events 101-45050 Budget Comments The Heights Happenings City newsletter is budgeted at $26,500 for 2009. This is an increase from last year due to expected increases in the newsletter bid proposal. The Recreation portion of the newsletter is put together by the Recreation Department and the City portion is contracted out at a cost of $5,000. Publishing and postage of the newsletter are also contracted out. The Special Events line item is budgeted at $3,000 for fireworks during the Columbia Heights Jamboree. The actual cost of the show is $6,000 with the remaining amount coming from donations from the community. The Beautification team is aware of the value of tax dollars and continues to obtain perennials for many of the plantings to further reduce annual costs to the City. The seventeen (17) large planters on Central Avenue have been added to this groups' efforts and will be planted in summer and decorated in winter for year-long visual interest on Central Avenue. Donations of plants from the core group of volunteers has been encouraged and is successful. With careful purchasing, donations, and planning, we are confident that the high quality of our efforts can be maintained while keeping the City costs to $1,500 for 2009. This is based on actual costs in prior years. The City float and Royalty programs both provide recognition for the City of Columbia Heights and involve members of the community. The total budgeted amount of $11,000 was reduced to $4,000 in 2005. Since that time the City budgets $1,000 for the float and $3,000 for royalty events annually. Fundraisers are done during the year to aid with the costs of these programs. 95 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Contingencies 101-49200 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 7,735 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 4,762 100,810 50,000 (50,810) 0 12,497 100,810 50,000 (50,810) Activity Description Objectives Budget Comments 96 Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 85,000 185,000 185,000 185,000 0 85,000 185,000 185,000 185,000 0 Activity Description Objectives Budget Comments 97 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 225 Department: Cable Television 225-49844 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 2,301 2,250 6,453 6,458 5 Supplies 1,077 285 1,650 1,650 0 Other Services & Charges 8,763 13,325 41,691 35,100 (6,591) Capital Outlay 0 0 20,000 20,000 0 Contingencies & Transfers 97,967 100,581 62,388 68,204 5,816 110,108 116,441 132,182 131,412 (770) Activity Description This activity administers the Columbia Heights' cable franchise ordinance, which includes rate regulation activities, franchise renewals, transfers of ownership, enforcement of customer service standards, and ensuring compliance of the cable company with the terms and conditions of the franchise. Additionally, programming is produced on the government access channel. A Telecommunications Commission serves in an advisory capacity to the City Council. Objectives 1. Conclude franchise renewal process. 2. Complete government access equipment conversion and upgrade. Budget Comments The Cable Television budget decreased by $770 from 2008 to 2009. Personal Services increased by $5, due to an increase in PERA and Workers' compensation insurance premiums. There was no change in monies budgeted for Supplies from 2008 to 2009. Other Services and Charges decreased by $6,591, primarily due to a decrease of $6,860 to expert and professional services for legal costs, offset by minor increases to other line items. There was no change in monies budgeted for Capital Outlay from 2008 to 2009. Other financing uses increased by $5,816 due to an increase in transfers out-labor as a result of wage and fringe benefit adjustments. 98 Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges (14) 0 0 0 0 Capital Outlay 0 0 0 40,000 40,000 Contingencies & Transfers 1,800,000 0 0 0 0 1,799,987 0 0 40,000 40,000 Activity Description Objectives Budget Comments 99 Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 8,159 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 8,159 0 0 0 0 Activity Description Objectives Budget Comments 100 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 418 Department: Community Center 418-45130 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 3,714 7,241 0 0 0 Other Services & Charges 22,788 40,625 0 0 0 Capital Outlay 0 0 27,000,000 0 (27,000,000) Contingencies & Transfers 0 0 0 218,640 218,640 26,502 47,865 27,000,000 218,640 (26,781,360) Activity Description Objectives Budget Comments 101 -This page intentionally left blank - 102 LIBRARY City of Columbia Heights 103 -This page intentionally left blank - 104 LIBRARY EXPENDITURE SUMMARY 800, o00 600, 000 400, 000 200, 000 0~ 2006 2007 2008 2009 ^ Personal Services ~ Supplies D Other Services & Charges m Capital Outlay D Contingencies & Transfers 105 -This page intentionally left blank - 106 City of Columbia Heights, Minnesota BUDGET 2009 Library Revenue Actual Actual Adopted Adopted Budget Budget Budget Budget 2006 2007 2008 2009 Revenue 31010 Current Ad Valorem 478,319 504,748 551,699 573,215 33401 Local Government Aid 150,062 150,062 150,062 155,914 34110 Library-Photocopies 1,637 1,608 2,100 2,100 34120 Library-Other 758 569 900 900 34130 Library-Video 4,252 3,720 4,800 4,200 34140 Library-Collections 66 30 100 100 34150 Library-Book Bags 77 88 100 100 34160 Library-Printer Copies 979 976 1,500 1,400 34170 Library-Sales Cart 0 418 0 1,800 35103 Library Fines 12,372 15,814 15,000 17,000 36210 Interest on Investments 7,330 8,640 4,000 6,000 36219 Change in Fair Value (130) 4,020 0 0 36230 Contributions 0 0 500 825 36290 Other Miscellaneous Revenue 0 0 200 200 39101 Gain/Loss Sale Fixed Asset 0 0 25 25 39140 Other Refunds & Reimbursements (57) (145) 25 25 Total Revenue 655,665 690,548 731,011 763,804 Expenses Personal Services 453,459 462,839 505,604 558,125 Supplies 95,154 96,189 105,160 100,908 Other Services ane Charges 85,123 87,094 91,194 98,428 Capital Outlay 0 0 10,000 10,000 Contingencies & Transfers 9,848 10,194 26,388 16,386 Total Expenses 643,584 656,317 738,346 783,847 Summary Total Revenue 655,665 690,548 731,011 763,804 Total Expenses 643,584 656,317 738,346 783,847 Change to Fune Balance 12,081 34,232 (7,335) (20,043) 107 -This page intentionally left blank - 108 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 240 Department: Library 240-45500 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 453,459 462,839 505,604 558,125 52,521 Supplies 95,154 96,189 105,160 100,908 (4,252) Other Services & Charges 85,123 87,094 91,194 98,428 7,234 Capital Outlay 0 0 10,000 10,000 0 Contingencies & Transfers 9,848 10,194 26,388 16,386 (10,002) 643,584 656,317 738,346 783,847 45,501 Activity Description The Library's mission statement is to "provide free access to informational and recreational materials for the patrons in a barrier-free environment." A variety of library-related programs (e.g. story times, reading clubs, book discussions, cultural programs, at-home delivery, etc.) are offered for patrons of all ages from preschool through senior citizen. Five full-time and 18 part-time staff provide service during the 60 hours per week the facility is open to the public. As a City- owned and operated library, Columbia Heights participates in the MELSA regional system through a contract with the Anoka County Library, the Statewide Borrowers' Compact, and METRONET. These cooperative agreements enable Columbia Heights patrons to gain access to special services and scholarly materials available at other participating libraries. Objectives 1. To explore the possibilities of a new facility within the structure of the City's Comprehensive Plan, re-development plans, and priorities set by the City Council and the Library Board. 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. 3. To identify sources of alternative revenue to support general library services. 109 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 240 Department: Library 240-45500 Budget Comments The 2009 proposed budget includes the following changes: 1. Personnel: Increase of 10.39% from adopted 2008 to proposed 2009 budget. All contracts are settled for 2009. Two full-time employees and several part-time employees are still progressing through the ranges. Three full-time employees received range adjustments and two part-time employees were added in 2008. These items, plus changes in benefits, resulted in an increase of $52,521 in this section of the budget. 2. Supplies: Decrease of 4.04% from adopted 2008 to proposed 2009 budget. No increase in: Office Supplies, Computer Supplies, Printing & Printed Forms, Food Supplies, Books, Compact Discs, Book/CD Sets, Microform, DVD's, Vehicle Repair, Purchase for Resale. Increases in: Computer Equipment (2011: replace 5 circulationldischarge machines $5,000, replace staff pc $1,500, replace staff pc $833), ILS Supplies (2025: $30 for increased paper for public printers), Electronic Databases (2182: $100 for high subscription costs). Decreases in: Minor Equipment (2010: cut $4,690), Program Supplies (2170: cut $300), General Supplies (cut $200), Periodicals (2181: cut $975 by decreasing number of titles), Storytime Media (2186: cut $250). 3. Other Services: Increase of 7.93%. No increase in Training, Local Travel, Advertising Other, Garage, SubscriptionlMembership, and Plaques & Awards. No expenditures are proposed for Miscellaneous Charges and Commissions/Boards. Increases in ExpertlProfessional (3050: $230 for higher cost for auditor, spam protection, and ILS charges), Telephone (3210: $67), Other Communications (3250: $395 for network changes), Insurance (3600: $3,275 increase for more liability coverage), Electric (3810: $614), Water (3820: $25), Gas (3830: $2,202), Sewer (3850: $25), Honeywell (4020: $632), Rents & Leases (4100: $62 for Ameripride). Decreases in : Postage (3220: $100), Repair & Maintenance (4000: $193). 4, Capital: Increase of 115%. All expenditures in Other Equipment (5180: replace pc management system $5,000, ILS network upgrade $9,000, ILS server replacement $7,500). 5. Contingencies & Transfers: Increase of 14.15%. Increases in Operating Transfer Out 97100: $745) and Contingencies (8100: $18,736 which covers difference between expected ILS operating costs and ACL proposed ILS operating costs for 2009). Overall increase in expenditures is $70,737 (9.58%) 110 MUNICIPAL LIQUOR STORES Finance Department City of Columbia Heights r._._._i ~ Finance Director r Finance ~ Secretary II i ~ Accounting ~ • Coordinator ~ I. _ _ _ J ~ Payroll/ Accounting ~ ~ Clerk . - . - . - . J ~ Accounting Clerk II: ~ ~ Utility . - . - . - . J ~ Accounting Clerk I: ~ ~ Utility . - . - . - .J ~ Accounting Clerk II: ~ Liquor PT ~ . - . - . - . J ~ ReceptionisU ~ Swithboard ~ ~ Operator ~ PT ~ Meter ~ ~ Reader ~ 111 ~ ~ ~ I 'Assistant Finance ' ~ Liquor Operations I I IS Director Director ~ Manager I -This page intentionally left blank - 112 LIQUOR EXPENDITURE SUMMARY 9, 000, 000 8, 000, 000 7, 000, 000 6, 000, 000 5, 000, 000 4, 000, 000 3, 000, 000 2, 000, 000 1, 000, 000 0 ^ Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 113 2006 2007 2008 2009 -This page intentionally left blank - 114 City of Columbia Heights, Minnesota BUDGET 2009 Liquor Revenue Store #1 Store #2 Store #3 Non-Operating Cap Equip Liquor 609 609 609 609 436 Revenue 36210 Interest on Investments 32,133 26,563 9,343 6,962 1,000 37720 Sales-Liquor 1,466,600 0 0 0 0 37725 Sales-Beer 2,001,600 0 0 0 0 37726 Sales-Wine 453,600 0 0 0 0 37728 Sales-Miscellaneous Taxab 56,100 0 0 0 0 37729 Sales-Non Taxable 29,200 0 0 0 0 37730 Sales-Cigarettes 60,000 0 0 0 0 37739 Sales-Lottery 80,000 0 0 0 0 37820 Sales-Liquor 0 1,096,200 0 0 0 37825 Sales-Beer 0 1,701,000 0 0 0 37826 Sales-Wine 0 499,000 0 0 0 37828 Sales-Miscellaneous Taxab 0 45,600 0 0 0 37829 Sales-Non Taxable 0 21,100 0 0 0 37830 Sales-Cigarettes 0 40,000 0 0 0 37839 Sales-Lottery 0 60,000 0 0 0 37920 Sales-liquor 0 0 368,000 0 0 37925 Sales-Beer 0 0 567,000 0 0 37926 Sales-Wine 0 0 55,300 0 0 37928 Sales-Miscellaneous Taxab 0 0 18,000 0 0 37929 Sales-Non Taxable 0 0 17,000 0 0 37930 Sales-Cigarettes 0 0 38,900 0 0 37939 Sales-Lottery 0 0 37,000 0 0 Total Revenue 4,179,233 3,489,463 1,110,543 6,962 1,000 Cost of Goods Sold 3,235,700 2,707,500 833,700 0 0 Net Operating Income 943,533 781,963 276,843 6,962 1,000 Expenses Personal Services 372,319 298,974 228,719 0 0 Supplies 3,255,250 2,716,700 837,400 0 0 Other Services and Chai 227,199 170,707 53,944 0 0 Capital Outlay 0 0 0 200,000 0 Contingencies & Transfe 1,000 1,000 1,000 635,386 0 Total Expenses 3,855,768 3,187,381 1,121,063 835,386 0 Summary Total Revenue 4,179,233 3,489,463 1,110,543 6,962 1,000 Total Expenses 3, 855, 768 3,187, 381 1,121, 063 835, 386 0 Net Income 323,465 302,082 (10,520) (828,424) 1,000 115 -This page intentionally left blank - 116 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 609 Department: Liquor Store #1 609-49791 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 386,236 370,607 340,938 372,319 31,381 Supplies 2,367,929 2,434,561 3,119,260 3,255,250 135,990 Other Services & Charges 231,042 235,664 418,149 227,199 (190,950) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 (23,516) 1,000 24,516 2,985,208 3,040,832 3,854,831 3,855,768 937 Activity Description In December of 1984 Top Valu Liquor opened to the public at 4340 Central Ave. and served the public for 23 years. On March 12th, 2008 we opened the doors for the first time at the new Top Valu Liquor at 4950 Central Ave. The new store is larger, it has 37 cooler doors, and a carpeted comfortable sales floor. The receiving and storage area are located on a lower level, and an elevator allows us to bring large quantities of product up to the sales floor with ease. We offer a large selection of products to chose from, at great low prices, as well as friendly helpful staff that are available to serve our customers. Top Valu Liquor is the 5th largest municipal liquor operation in Minnesota. As part of our "Mission Statement" one of our primary goals is to prevent youth access to alcohol in our community. Objectives With the completion of the New Store on 4950 Central Ave. we find ourselves tasked to get the word out to the public that we have moved and this is our new location. We have a beautiful new store with lots of convenient off the street parking. We will use advertising in local papers, and City Pages to get the word out on the street. We are using full page adds to impact the reader. We are offering quality, high demand items at great sale prices. We will use banners and all other advertising tools offered to us. Budget Comments The Budget for Top Valu #1 has increased by $937 from the 2008 adopted budget. This reflects an increase in the sales from 2008. The smaller amount reflected in the increase is due to a reduction on line 3600 Insurance & Bonds. The 2008 Adopted Budget was $238,098, and the 2009 will have a budget of $14,301. A difference of $223,797. Even though we are getting off to a slow start, I project that the sales will continue to grow as time goes on. The new location is a good one and it will eventually grow to over take all old sale numbers. 117 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 609 Department: Liquor Store #2 609-49792 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 278,093 302,806 274,850 298,974 24,124 Supplies 1,922,282 1,928,915 2,602,900 2,716,700 113,800 Other Services & Charges 171,533 174,693 136,795 170,707 33,912 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 926 0 8,780 1,000 (7,780) 2,372,835 2,406,414 3,023,325 3,187,381 164,056 Activity Description Top Valu Liquor #2 at 37th and Stinson Ave. opened in April 1993.On February 13th, 2008 that store re-opened 100 yards from its original location, the new store is located on the corner of 37th and Hart Blvd. This location was the parking lot of the Chief Theater. The old site for this store was a rented property. The City now owns all three buildings for its liquor operations. This site has a strong customer base with a growing income level, and with the large retail mall only one block to the east of this site. We expect big things from Top Valu #2. Objectives With the new store on 37th and Hart we do not have as much of battle informing our customers about our new site. Only being 100 yards away from the old site, customers are finding this store with ease. We are also using the same advertising strategy at this store as we are using at our Central Ave. site. The Apache Shopping Center being just one block away is also a great advantage to this liquor store site. The sales floor, and storage area of this store is smaller than that of the Central Ave. store, but is still a large and well stocked liquor store. The cooler has the same number of doors, and boasts a fantastic selection of wine, beer, and liquor. This store now can claim to have the same fantastic selection of single malt scotch that has made the Central Ave. store so famous. Budget Comments The Budget for Top Valu #2 has increased by $164,056 from the 2008 adopted budget. Again this reflects an increase in the sales from 2008. This new store has already proven to have large increases in sales. I have great expectations for this store. The new store has great site lines, and is located on a high traffic road. 118 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 609 Department: Liquor Store #3 609.49793 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 172,663 156,675 208,162 228,719 20,557 Supplies 772,731 803,828 786,450 837,400 50,950 Other Services & Charges 40,902 46,076 50,320 53,944 3,624 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 7,576 1,000 (6,576) 986,296 1,006,580 1,052,508 1,121,063 68,555 Activity Description The City of Columbia Heights built this building and opened this store in 1964. In 1986 the store underwent significant renovation and improvement with the addition of a new cooler, lights, and floor tile. This store is operated as a small convenience operation with a more profitable markup than the two larger volume stores. In 2005 we remodeled and reset many internal aspects of the store, we hope to do some external improvements in the near future. The goal is to give people driving by the store the idea it is new and improved. And since we have improved the interior, we wish to draw new customers in by improving the exterior. Objectives We have updated the security system at this store, all three stores are tied into a state of the art system that brings security to our staff and customers. This store is showing an increased patronage from the local residents. We will continue to offer a neat, clean, convenient operation, that will serve the public. Do to the small size of this store, we need to continuously re-think the items we offer to the public. We need to adapt to the ever changing needs of our customers. We not only maintain our parking area, but we police the surrounding parking lots, street, and alley as well. Budget Comments The budget for Heights liquor has increased by $68,554 from 2008. We see a stabilization of business at this store from the loss of sales we suffered, when the Minneapolis liquor stores extended their week day hours to 10:00 PM. We see a gradual increase in sales, and our customer base has shifted to local residents, and people traveling on University Ave. This store continues to be profitable, and serves the community, in addition to contributing funds to the City Budget. 119 Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 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 0 200,000 200,000 0 Contingencies & Transfers 712,361 2,047,493 119,042 635,386 516,344 712,361 2,047,493 319,042 835,386 516,344 Activity Description Objectives Budget Comments 120 POLICE City of Columbia Heights Chief of Police Secretary II Support Services Supervisor Captain Secretary II-A (2) Investigators (3) / School Resource Officers (2) Clerk Typist Sergeant (POP) ~ ~ Sergeant Corporal Patrol Officers (5) Patrol Officers (5) Community Service Officers (1 FT) (2 PT) 121 -This page intentionally left blank - 122 POLICE EXPENDITURE SUMMARY 4, 000, 000 3, 500, 000 3, 000, 000 2, 500, 000 2, 000, 000 1, 500, 000 1, 000, 000 500, 000 0 2006 2007 2008 2009 ^Personal Services ^Supplies Other Services & Charges Capital Outlay ®Contingencies & Transfers 123 -This page intentionally left blank - 124 City of Columbia Heights, Minnesota BUDGET 2009 Police Revenue Police Animal Control DARE Police Cap Equipment 101 101 270 431 Revenue 31010 Current Ad Valorem 1,884,035 10,327 0 0 31014 Area-Wide Taxes 365,090 2,001 0 0 32110 Liquor, Wine & Beer License 40,000 0 0 0 32120 Cigarettes 5,000 0 0 0 33401 Local Government Aid 435,168 2,385 0 0 33405 PERA Increase Aid 7,133 39 0 0 33416 State Law Ofc Training 8,000 0 0 0 33421 Insurance Premium Tax-Police 150,000 0 0 0 33422 State Grant-Aid 97,175 0 0 0 33423 State Aid-Police Relief Assn 48,812 0 0 0 33630 School District 35,000 0 0 0 33641 Other Government Grants 0 0 1,000 0 34201 Special Police Services 189,150 0 0 0 34203 Public Safety-Police Report 5,000 0 0 0 35101 Court Fines 50,000 0 0 0 35102 Administrative Tags 25,000 0 0 0 35105 Admin Fees Police 8,000 0 0 0 36210 Interest on Investments 34,281 188 0 25,723 36219 Change in Fair Value (8,570) (47) 0 0 39203 Transfer In-General Fund 0 0 0 8,574 39217 Administration Overhead-Refuse Fu 7,548 0 0 0 39218 Administration Overhead-Recycling 7,548 0 0 0 39219 Transfer In-Liquor Fund 0 0 9,000 0 Total Revenue 3,393,370 14,893 10,000 34,297 Expenses Personal Services 3,110,209 0 0 0 Supplies 134,850 300 3,200 0 Other Services and Charges 218,431 14,978 2,500 0 Capital Outlay 0 0 0 75,500 Contingencies & Transfers 0 0 0 0 Total Expenses 3,463,490 15,278 5,700 75,500 Summary Total Revenue 3,393,370 14,893 10,000 34,297 Total Expenses 3,463,490 15,278 5,700 75,500 Change to Fund Balance (70,120) (385) 4,300 (41,203) 125 -This page intentionally left blank - 126 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Police 101-42100 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 2,418,372 2,535,025 2,675,629 3,110,209 434,580 Supplies 87,949 105,521 96,050 134,850 38,800 Other Services & Charges 189,804 213,188 220,274 218,431 (1,843) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 131 53 83,633 0 (83,633) 2,696,255 2,853,788 3,075,586 3,463,490 387,904 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 and crime prevention services to the citizens of Columbia Heights and Hilltop. This includes police patrol, investigations, Drug Task Force Officer, School Liaison Officers, traffic enforcement, code enforcement, animal control, unusual occurrences, Homeland Security efforts, and administration. Objectives 1. To maintain the level of police service in the community. 2. To continue to work closely with other agencies in our area towards safety and security issues in the areas of grants, personnel, training and equipment. 3. To increase the level of proactive police enforcement within the community. 4. To increase public awareness of crime prevention programs. 5. To ensure that police vehicles and equipment are updated to reflect law enforcement technology needs and ensure dependability. 6. To continue to maintain and update our department computers. 7. To continue to monitor available Federal and State grant opportunities in orderto obtain equipment and possibly personnel that would otherwise be unavailable to our department. 127 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Police 101-42100 Budget Comments Personnel: The 2009 budget reflects authorization for 27 licensed officers. This includes agrant-funded Middle School Liaison officer. Overall proposed personnel costs are up as a result of step increases by individual officers as set by union contract, and also the wage increases for 2009 already approved by the City Council. We are requesting $45,000 in other overtime monies (referred to as the Problem Oriented Policing detail). It is our intention to focus on Circle Terrace and other high crime and problem areas, as well as the Grid 8 area. The amount budgeted for overtime, while an increase from the 2008 adopted budget amount, more accurately reflects the actual incurred expense in 2007. This line item may be decreased in part if staffing issues can be remediated. The 2009 budget eliminates afull-time CSO position and adds additional monies for part-time CSO's to increase flexibility and coverage. The 2009 budget also adds a Crime Prevention Specialist position. See duties and responsibilities (attached). Supplies: The supplies section total is up significantly due primarily to two factors. First, the rising and unpredictable costs of fuel and lubricants for the fleet accounts for a large increase in line item 2282, Gas, Oil, Lubricants. The $75,000 amount is a realistic cost projection based upon gallons used (20,000) figured at $3.75 per gallon. Second, due to increased metal costs and continued military operations, ammunition has seen an approximately 50% increase, as well as purchasing difficulties due to short supplies. This accounts for an increase in the 2070 line item, Training and Instructional Supplies, to $7,800 from $3,900; and an additional $1,900 requested in line item 2172, General Supplies, where the duty ammo is budgeted. Line item 2173, Protective Clothing, is increased from $4,000 to $6,550 to accommodate the regularly scheduled replacement of four officers' vests, the purchase of two vests for new hires, and the replacement of two of the department's eight pieces of tactical body armor which are also scheduled for replacement at this time. Although the cost of office supplies continues to increase, and we operate on a fairly limited budget in this regard, we have decided to keep the 2000 line item, Office Supplies, the same as in 2008 ($3,500) and have instituted a program to decrease the use of paper by eliminating some redundant photocopying and increasing the use of providing information electronically. Other Services and Charges: Line item 3050, Expert and Professional Services, shows an increase from $12,247 to $18,000 to reflect an increase in the cost of Anoka County's fees to us for Records Management, as well as anticipated increases in the costs for other professional services. Line item 3211, Cell phones, is proposed at $6,450. This is the actual cost total for PD phones, including Blackberry phones capable of scheduling and email forthe Chief and Captain. Line item 3320, Out of Town Travel Expense, is proposed at $2,000. It is felt that this is a realistic number to provide for necessary police training and conferences as well as criminal investigations occurring outside of the jurisdiction. Line items 4000, Repair and Maintenance Services; 4050 Garage, Labor Burd; and 4080, Vehicle Repair, all show slight increases to reflect anticipated rising costs in these areas. 128 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Animal Control 101-42700 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 120 70 550 300 (250) Other Services & Charges 12,696 9,318 14,920 14,978 58 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 12,815 9,388 15,470 15,278 (192) Activity Description Animal containment measures are provided to the City of Columbia Heights by the Camden Pet Hospital, 140144th Avenue North. This includes animal shelter services, euthanasia 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 To continue 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 The proposed Animal Control budget for 2009 shows a slight decrease ($192) from 2008. This reflects a smaller budgeted amount for supplies. The contracted cost of animal impounds remains the same under our agreement with Camden Pet, which runs through 2010. The number of animals impounded throughout the year, and how long they are housed at Camden, will determine what our actual year-end cost will be. 129 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 270 Department: DARE Project 270-42160 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 3,596 2,648 3,200 3,200 0 Other Services & Charges 1,242 2,717 2,175 2,500 325 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 4,838 5,365 5,375 5,700 325 Activity Description The DARE program is an important part of the education for the 5th grade children of Columbia Heights and Hilltop. It teaches the pitfalls of the illegal use of chemicals, tobacco products, and alcohol. The curriculum also covers bullying and gangs. The program is 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 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 Comments We are requesting an increase of $325 in the DARE budget to accommodate anticipated increases in training expenses and purchase of supplies. 130 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 431 Department: Police Capital Equipment 431-42100 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 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 41,376 41,460 75,500 75,500 0 Contingencies & Transfers 0 0 0 0 0 41,376 41,460 75,500 75,500 0 Activity Description The Capital Equipment budget for 2009 includes two full-sized marked squads, one mid-sized unmarked car, and various equipment for the squads. Objectives 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 ourtechnologyand fleet current and to keep our personnel safe in their duties. In 2009, it is recommended that two marked squad cars be purchased. The purchase of two marked squad cars per year allows the department to keep the marked fleet in a betterworking order, and aids in controlling costs on replacement parts. This also allows the marked squads to be rotated out of the police fleet after four years of service, and rotated into another department in the city, who in turn get a better operating vehicle for conventional uses. The purchase will include one Crown Victoria and one Charger, which will be tested as a more fuel and cost efficient alternative to our current patrol vehicles. In 2008, the PD purchased one unmarked vehicle. This was the first unmarked vehicle that has been purchased in six years. It is recommended that the PD purchase one unmarked vehicle in 2009. This would replace the 1998 Ford Taurus, which is the oldest unmarked in the fleet, and currently has 49,000 miles. Due to the age of the vehicle it is starting to deteriorate at a faster rate and has started to incur additional parts costs due to its age. According to shop records, over 50% of the costs of maintenance on this vehicle over the past seven years have occurred in the last 18 months. This vehicle has been recommended for replacement by Shop Foreman Steve Synowczynski. We anticipate significant savings in vehicle operating costs due to better fuel economy. Since the car to be replaced is 10 years old but still has low miles, it can be used by another department which has occasional use needs. Also requested is $5,500 for purchase of necessary equipment. 131 -This page intentionally left blank - 132 PUBLIC WORKS City of Columbia Heights 133 -This page intentionally left blank - 134 PUBLIC WORKS EXPENDITURE SUMMARY 12, 000, 000 10, 000, 000 8, 000, 000 6, 000, 000 4, 000, 000 2, 000, 000 0 2006 2007 ~ Personal Services D Other Services & Charges D Contingencies & Transfers 2008 2009 Supplies Capital Outlay 135 -This page intentionally left blank - 136 N ~ L ~ O / L.L ~ O ~ _ ~ ~ ~ L ~ ~ L O ~ N O ~ ~ U O t0 L ~--i ~ '^ ' v! ~ ~ ~ O ~ ~ ~ ~ L L O ~ ~ ~ ~ J ~ ~ O ~ ~ ~ • N ~ ~ =W N ~ ~ ~ ~ ~ ~ ~ m ^ ~ N O 0 U _ ~ ~ L ~ 0 a U N ~ ~O .~ W a~aoa~~noooo~c~ co~o~~ ~~ ~~0~ O(~ N O N ~ ~ ~ oOMON00000~f N f` c~ ~ 0 0 ~ ~00(~ Off` N In O O ~ O r r r ~~ O O O O O O O~ ~ f` 00 N O In O N ~ ~ ~ ~ Oln00c~0000~C I` O (D 00 O ~ CS ~ tO f~ c~ O OO d ~ O C~ (D ~ O ~ N ON(Df~00001nQ ~tDf`O~lf) C'~('~ ~OOO~ON O~ ~ O ~ N ~ ~ f`MNOOOOOO~Q NONE f`~ O M f` 00 O C C7 M ~ ~ ~ N ~ ~ N ~~ N J N ~~ .~ ~~ t0 J 0~ 0~ O .~ / n r ~ r )~ J ~ .~ )~ 0~ • N 'N M c~o~oo 00 0 00 0 ~~~ o 00 I` C~ N C4 0 0 ~ ~ ~ O O ~ O O ~ In In O ~ 0 00 0 ON~CO (~ (~ InOCOOO ~ C4 N C4 O In ~ ~ ~ N O ~ O O 00 I`O~ Y J NOln00 0000 OON~O NOONO r~Opr ~ ~ ~ ~ N ~ 0 0 ~~C4 ~ ~ O I` ~ C~ N ti t0 ti N O N 00 t0 Y / t0 OMO N M M ~~ N C4 N ~ ~ ~ ~ ~ ~ ~ O O Cfl O ~ ~ ~ ~ r C4 N O O O N ~ O ti ~ O O ~ ~ ~ ~ ~ ~ ~ Cfl ~ ~ ~ ~ ~ ~ O N N ~ N C'~ ~ ~ O U J N ~ ~ ~ ~ _N ~ ~ N ~ Q ~ ~~ '> ~ ~ ~ ~ ~ ~ Q ~ ~ °~ N ~ ~ ~ ~ ~ N U ~ ~ ~ ~ m y ~ C X ~ ~ (~ L ~ ~ W ~ ~ ~ ~ N U ~ ~ W ~ ~ L.L ~ ~ ~ ~ ~ ~ ~ y Q ~ ~ U ~ ~ ~ L 0 •~ y (n y - ~ ~ U C ~ > ~ 0 ~~+ > ~ ~ ~ > _ Q ~ U m N ~ O ~ 0 . L (~ ~ C ~ . . ~ ~ L ~ (~ ~ ~ ~ ~ (6 ~ (~ ~ d ~ L p W 0 ~ '- ~ +~ ~ ~ ~ i ~C N Q ~ ~ ~ +r (~ C O y ~ ++ ~+ ~ Z ~UQ~~U~~(n~U~ w~ (nOD U ~ ~' ~ ~v O~~~Oc~~o000 ~ ~ ~ 0 0 ~ 0 0 0 ~ ~~ ~ W ~ OO~~C4(~(~~NN_ _ E ~~C~C'~C'~~~~(D(~ ~ ~ c~c~c~c~c~c~c~c~c~c~ ~ ~ ~ ~ ~ N 137 -This page intentionally left blank - 138 0 Q U Q~ L N N +~ ~ ~ 0 U .~- L O 3W N Q ~ ~ U a~ 3 a~ L .~ ~W t ~ > > ~ U ^L, W + ~ - 0 N ~ ~ 0 ~ C G 3 ~ ~ Q ~ ~ ~ ; ~ ~ ~ ~ ~ ~ (~ •~ N ~ = W ~ ~ ~ ~ Q 0 ~_ ~ ~ ~ ~ t1 .~ ~ ~ ~ W U ~ 3 ~ ~' `~ OU `~ 0 a U L U ~ ~ ~ ~ ~ N ~ L 000000000000000000 0 O N O 000000000000000000 0 0 O N oo~ornoooooo~~c0oooo ~ ~ N ~ ~ O O ~ M N ~ M ~ C'~ O O 0 O O O O O O O O O O O O O O 0 0 0 O O O In ~ N O CO M oooc~a~o~~~oa~ooooo00 ~ CO O CO In N f` CO N f~ f~ 0 0 f~ f~ f~ ~ ~ ~ N ~ ~ ~ NCO t~~~~ O N O O O O O O O O O O O O O O O O O O O r O CO N T N O O~ O O O O O O O O O O O N O 0 0 N ~ N ~ c~ 000000000000000000 0 00 c~ 0 0 ~ ~ O 0 00000 0 00 ° ° ° ° ° ° o oo o o o oo o ~ ~ I` N ~ N N N ~ ~ N ~ ~ ~ ~ N ~ N ° 00000 0 00 0 0 w 0 M (~ 00 o~~oo co ooc0 ~ 0 ~~ ~ ~ ~ 0 00~ l f` I` Cfl In In In O I` O ~ C~ In O N N ~ N ~ ~ c~ O N t0 ~ ~ CO ~ ~ 00 0 0 0 0 0 0 00 O O O M C'~ M O r N N O ~ O ~ 0 0 (~ O I` 0 0 NOOOON c~ N ~ N ~ O N O O ~ O ~ O ~ (~ CD In ~ O M ~ M ~ M N M YI M N N O O c~ N O ~ r ~ M N N N N O CO ~ M O ~ ~ ~ ~ ~ N OOOC~O M NCB C 0 ~ O C 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ C'~ M ~ C~ o ~oooo ti o~ o ~ oo ~ o~ 0 0 00 0 00 O ~ ~ O ~ N ti ~ ~ N ~ N A~ ~ L~ N /0~ W~ O O ~ U ~ ~ ~ ~ N •~~ ~ U ~ U ~ N > L ~ L ^' ~ L N V ~ N N N~ 0 N ~~~ (~ ~ ~ ~ ~ ~ N U ~ ~ ~ }' ~ ~ ~ ~ ~ ~ ~ U ~ a~~~~~~~~ ~~~~~~~~~ ~ ~ 00 L L L ~ a N N 0~ ~ Q p 0~ (6 N O O N N ~ ~ ~ ~O +, > t~ N 0 0~ U N N O (a N~ 0 t>o N 3 N Q~ ~ (~ O. N ~ W (6 ~ N O W W ~ O L L L L W N O O O A+ ~~ ~ ~ Q~~~~ a~ ~U~cn °-~m m m m N ~.a~~ o ~w ~ ~c~~~Ocn~~~~~cncn~~~~~~3 w~cnODUv, ~~~ aoa~ooMOOOO~noo~oMrn~N = ~ ~~~OOO~InCOC000~~1`O~NN > Q ~~ N N N ~ ~ ~ ~ ~ ~ N N N N N N N~ ~ ~' C~C~COCOCOf~f~f~f~f~f~f`f`I`OOOO ~ c~ c~ c~ c~ c~ c~ c~ c~ c~ c~ c~ c~ M c~ c~ c~ c~ c~ ~ w ~ ~ ~ 0 0 ~ 139 ~ ~ cA -This page intentionally left blank - 140 00000000000000000 000000 000 0 0 00 0 000 ~~ 0 0 00 0 000 ~ ~ ~ c~ co c~ co c~ c~ ~ E ~ ~ c~ 00 ~' U ~ 00000000000000000 000000 000 c o 0 0 0 00 ~~ 0 0 0 0 00 ~ N O O O O O O N N ~ C~ 00 00 r r 00 00 r r 00 00 rr ~ ~ U ~ 00000000000000000 000000 000 c o 0 00 0 000 L ~ ~~ r o o O O ono N N O N o~N O N N N ~' In CO t0 f~ (4 M t0 ('~ f~ ?~ ~ c~ (~ M C'~ ~ (~ ~ `~' U 00000000000000000 000000 000 m a o 0 0 0 0 0 0 0 0 0 m ~ r ~ c~ c~ c~ ~W ~ E a ~ oV 00000000000000000 00000000 oaoo"o Q O O O O O N O N O N N ~ ~ O O l~ O I!'~ ~ O ~ lf) ~ d1 L N O O~ O ti r Ln t0 I` (~ 00 ~ Q r N M In O rN M Oc'7N a~ ~ r C7 M r C7 N U ~ a 00000000000000000 000000 000 N ~ ~~ °o °0 0 °0 0 ~ ~ ~ C~ ~ U O ~ O N ~ ~ 00000000000000000 000000 000 •~ ~ 2 W ,E N ~- r L a r ~~ 0 ~U ~ ~ ~ ~ pp v ~, O 00000000000000000 ' (flON0000 00000 U ~ ~ In O Olf )00 00 I` lt0 OrlnO ln~ ~LnOOIn~ r~NONO O~~ ~0~0 (p ~ +~ t0 a L r (~ (~ In f` lf) C'~ 00 O I` In ltd In M 00 ('~ ~ O ~ ~ O I~ r ~ f`In O r rN N OtiNN(~O NrrC4 r WOG1 (~ Lnrl ~, +~ U (~ r , ~ " r U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ O f~ O O r O r N O In ~ CflOr0000 ~oOM L O N N OONlt~rf~ Nf~l1~ ~ ~ N f~ O N000(~6~ OOd~ p (6 ~ ~ 0 C~ ~ N M M OMC7N~r r r ~ L~r~O (~ ~ OOOOONOOOOOOOOOON OrlnO('700 No0~0 O In lf) In Ln f~ r ~ ('7 C1 lf7 O ~ N ON OC7 t0 0000 rO OO~ ~ M O In O r ~ O 1n OO f~ 00 d~ 0 0 6~ '~ ~ O ~ ~ O M M (fld~~ rN r r~ ONN (~~" r r r r r r C N ~ ~ ~ ~ L ~ ~ LL N N ~ [ ~ N ~ ~ ~ ~ L ~~ o o U ~~ C N~~ N ~ L N ~ ~ O ~ ~ U LL ~ 3 (6 fA C ~ O LL L C ~ . +~ L N ~ L.L r /N~ L ~ (~ M IN ~ N O ~ 'L w ~ ~ V N N VJ MM L ~ ~ ~ ~ W W , LPL C ~ C ~ ~ ~ "~ 0~ ~ ~ ~ ~ ~ f~ U ~ ~ ~ ~ ~ O ~ ~ ~ ~ U ~ ~~ ~ i ~ /N~ /t~~ ~ /~~ ~ N ' ~ ~ ~, N ~ 3 N 3 ~ [ _ ~ ~ L ~ ~ ~ ~ ~ \./ V V J N~ o O a U ~ ~ • CCA,, ~ `` ~ ~ ~ O W V ~ ~ V ~ 3 ~ (~ C~ N U c- LJ rr nn L ~ ~ ~ VJ ~_ ~ W 0 > a++ ~ 4) ~~ ~~ ~~ O~ N ~~~~a°~ N(n0 ON ~ C ~W ~ C D +~ ~ N ~ ~ ~ ~ ~ cn N ~ N N ~ . ~ O L _~ ~ ~ _ L ~ I ~ W ~ O a"i ~ ~--~ ~ ~ ~ ~ ~ ~ ~ ~ L O ~ /~ W ~ i--~ `V ~ O O i ~aU ~C~O~(n(nOC~Q~~~m~ ~ wa(nODU Q ~HHV (~OOOOOOOOOLnMMf`00 ~ ~ ~ OOrNOrrO~00000N('7r0~ W r(flNNNM~~rrrNNN(~~ N C'7 cD tD cD f~ I~ 0 0 0 0 0 0 0 0 0 ~ ~ ('~C'7C7('~('~('~C'7('~C'')(~('~C'~C'~C'~('')C'~ ~ ~ ~ ~ H N 141 -This page intentionally left blank - 142 Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 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 Public Works employees. The overall budget is distributed to Public Works departments and other departments as appropriate. Objectives 1. Maintain current/historical service levels within levy limits. 2. Update seasonal pay ranges to retain and attract seasonal employees. 3. Evaluate and modify the overall usage and distribution (by dept.) of seasonal employees. 4. Continue to evaluate the staffing needs of the Public Works Department (PW Management needs). 5. Review organizational structure. Budget Comments The overall personnel budget for 2009 is $2,439,058 for salaries and fringe benefits. This represents a 3.5% increase from 2008 to 2009 as approved by Council. The budget balances to zero as 100% of salaries and fringe benefits are allocated to various departments in the City. 143 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Engineering 101-43100 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 144,122 135,051 263,923 277,498 13,575 Supplies 14,168 11,631 13,550 15,125 1,575 Other Services & Charges 49,295 45,693 35,747 38,656 2,909 Capital Outlay 131,299 31,834 0 0 0 Contingencies & Transfers 3,700 6,366 8,182 0 (8,182) 342,584 230,575 321,402 331,279 9,877 Activity Description This department provides engineering services for public improvement projects. These activities include feasibility analysis, construction design, assessments, construction contract administration and project inspection. A major change in 2003 was the addition of a new mandate for the administration of the NPDES Phase II requirements. Other activities include general engineering, record keeping, GIS implementation, digital and hardcopy of file maintenance, and public contact. Objectives 1. Continue updating and development of the computerized pavement management program for street zone work. 2. Continue development of City Works software for, automation utility records, maintenance and complaint tracking program at Public Works. 3. Develop networking and sharing of other database sources for increased accuracy of owner information. 4. Develop departmental strategic plan. Budget Comments The proposed 2009 Engineering budget is $331,279; a 3.0% increase from the 2008 budget. The single area accounting for the $9,877 increase is in Personal Services. All other major functional areas have remained the same or decreased. Fuel and petroleum related products have been increased to estimate 2009 pricing. Other line items of the budget have decreased or remained flat to maintain minimal budget increases. 144 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Streets 101-43121 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 326,819 376,261 396,623 412,882 16,259 Supplies 112,595 197,489 163,875 178,290 14,415 Other Services & Charges 154,584 166,001 176,604 182,445 5,841 Capital Outlay 0 0 11,500 10,000 (1,500) Contingencies & Transfers 0 0 12,295 0 (12,295) 593,999 739,751 760,897 783,617 22,720 Activity Description The street department provides for the maintenance of city streets and alleys. These services include patching, surface repairs, bituminous paving, street sweeping, snow plowing and removal, ice control, miscellaneous projects as required, and public contact. A major change in 2006 was the addition of storm sewer maintenance as mandated by the NPDES Phase II requirements. Objectives 1. Crack seal asphalt streets in prior street rehab zones. 2. Continue street repairlpatching in prior zones of the street rehab program. 3. Continue alley rehabilitation program begun in 2008 (thin overlays) 4. Continue evaluation of the use and application rates of straight salt for ice-street ice control. 5. Develop developmental strategic plan. Budget Comments The overall 2009 budget for the street department is $ 783,691, an increase of $22,720 or 2.98% from 2008. The majority of all functional areas are at or below 2008 adopted budget levels. The primary area accounting for the increase is in Personal Services ($16,259), petroleum and energy related costs ($7,500). Capital Outlay requests are for dump truck box rehabilitation ($10,000). Bituminous costs have increased to reflect planned alley repairsloverlays of alleys in 2009. 145 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Street Lighting 101-43160 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 5,631 5,697 5,539 5,824 285 Supplies 1,055 695 750 750 0 Other Services & Charges 122,799 148,474 144,706 149,097 4,391 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 172 0 (172) 129,485 154,866 151,167 155,671 4,504 Activity Description This activity provides for the energy costs related to intersection, mid-block, and alley lighting. This activity also includes maintenance and repair of city owned street lights. Objectives 1. Implement maintenance contracted services for new city owned street lighting on Huset Parkway and Grand Avenue. 2. Review street lighting along 40th and 41st Avenue for upgrades, replacement or as a minimum, needed repairs. 3. Evaluate replacement of city owned and maintained lights in Labelle, Sullivan and Prestemon Parks. 4. Evaluate viability of developing street light utility city wide. Budget Comments The 2009 proposed street lighting budget is $155,671, a $4,504 or 2.98% increase from 2008. This increase accounts for a projected 5% increase in the electric rates for street lights and adding street lighting in Grid 8. All other line items for 2009 remain essentially flat. 146 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Traffic Signs & Signals 101-43170 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 59,406 59,276 53,539 56,158 2,619 Supplies 7,860 9,748 9,325 10,600 1,275 Other Services & Charges 15,859 10,481 13,908 15,266 1,358 Capital Outlay 0 0 2,750 0 (2,750) Contingencies & Transfers 0 0 1,660 0 (1,660) 83,125 79, 505 81,182 82, 024 842 Activity Description This activity provides for the installation and maintenance of city controlled signs and signals. This account group also provides for street striping and traffic counting. Objectives 1. Continue development of computerized sign inventory. 2. Continue programmed replacement of regulatory signs in street rehab zones. 3. Upgrade regulatory signs to high intensity-VIP diamond grade on State Aid Streets. 4. Upgrade regulatory signs to high intensity-VIP diamond grade on street zone work areas. Budget Comments The overall budget proposed in 2009 is $82,024, a $842 or 1.04% increase from the 2008 adopted budget. Personal Services ($3,198) account for the increase while Capital Outlay ($2,750) has been reduced to 0. 147 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 Activity Description Objectives No Capital Equipment requested for 2009. Budget Comments Item & Projected Cost The following requests have been made for Traffic SignslSignals Capital Equipment Replacement: No requests for 2009 148 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Tree Trimming 101-46102 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 51,284 41,079 62,178 69,140 6,962 Supplies 3,304 1,087 3,200 2,950 (250) Other Services & Charges 74,470 81,376 61,678 61,855 177 Capital Outlay 0 0 1,928 6,000 4,072 Contingencies & Transfers 0 0 0 0 0 129,058 123,543 128,984 139,945 10,961 Activity Description This activity provides for the installation and maintenance of city controlled signs and signals. This account group also provides for street striping and traffic counting. Objectives 1. Concentrate on boulevard tree trimming by residential street rehabilitation zones. 2. Trim sidewalk and street sign locations. 3. Contractual trimming at parks with paved walking paths to maintain safe pathways. 4. Contractual training (Arborists) for improving staff tree trimming techniques. 5. Focus management of the DED inspection program to maximize eradication and safety with limited funding. 6. Develop tree care program for Huset Parkway. Budget Comments The proposed 2009 Tree Care and Maintenance budget is $139,945, an increase of $10,961, or 8.5% from the adopted 2008 budget. The main area of increase is in Personal Services ($6,962) and Capital Outlay for a chipper box. This continues the new functional area that was established in the 2003 budget to combine three former departments: Tree Trimming, Dutch Elm Sanitation and Dutch Elm Replacement. 149 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 545 767 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 0 545 767 0 0 0 Activity Description Objectives Budget Comments 150 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Parks 101-45200 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 367,401 391,647 433,080 468,486 35,406 Supplies 118,017 96,360 102,700 107,700 5,000 Other Services & Charges 228,071 302,719 184,309 193,487 9,178 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 271 8,253 15,425 2,000 (13,425) 713,759 798,980 735,514 771,673 36,159 Activity Description This activity provides for the maintenance of: A. 15 city parks; B. 3 public wading pools; C. 6 skating and 4 hockey rinks; D. 12 softbalUbaseball diamonds; E. 2 tennis courts; F. 12 buildings and other recreational facilities. This department also provides landscape maintenance for all municipal buildings, and the planning, implementation and construction of various park improvements. Objectives 1. Improve the timing of park construction projects that may impact seasonal park activities. 2. Continue pursuing DNR Outdoor Recreation Grant funding for park redevelopment. 3. Continue to developlencourage neighborhood input regarding park improvements. 4. Improve the general condition of athletic fields -drainage and weed control. 5. Continue Master Planning for parks and engage public inputlreview process. 6. Develop developmental strategic plan. Budget Comments The 2009 Parks proposed budget is $771,673, an increase of $36,159 or 4.6% from the 2008 adopted budget. Personal Services ($35,406) accounts for most of this years increase, while other line items in the budget have been decreased or remained flat to maintain minimal increases. Fuel ($3,500) and petroleum related products have been increased to estimate 2009 pricing. 151 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 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 16,197 13,981 0 0 0 Contingencies & Transfers 0 0 0 0 0 16,197 13,981 0 0 0 Activity Description The capital equipmentfund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling of long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when larger more costly equipment will need to be purchased. This in-turn eliminates the highs and lows of budgeting as an equal dollar amount is set aside each year. Objectives No Capital Equipment requests in 2009. Budget Comments Item & Projected Cost The following requests have been made for Engineering Capital Equipment Replacement: No requests for 2009. 152 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 431 Department: Parks Capital Equipment 431-45200 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 3,694 3,834 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 26,410 139,395 25,915 189,038 163,123 Contingencies & Transfers 0 0 0 0 0 30,105 143,229 25,915 189,038 163,123 Activity Description The capital equipmentfund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives 1. Replace the MT Trackless multi-use machine. 2. Replacement of a 4 x 2 3l4 ton pickup 3. Replacement of the ball field groomer. Budget Comments Item & Projected Cost The following requests have been made for Parks Capital Equipment Replacement: 1. Replace MT trackless tractor $130,000 2. Replace 4x2 3l4 ton pickup truck $ 22,500 3. Replace ball field groomer $ 25,000 153 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 431 Department: Streets Capital Equipment 431-43121 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 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 26,471 167,710 260,400 175,725 (84,675) Contingencies & Transfers 0 0 0 0 0 26,471 167,710 260,400 175,725 (84,675) Activity Description The capital equipment fund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives 1. Replacement of a dump truck, with attachments. Budget Comments Item & Projected Cost The following requests have been made for Streets Capital Equipment Replacement: 1. Replace 1991 single axle GMC dump truck $165,000 154 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 Activity Description The capital equipmentfund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives Budget Comments 155 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 212 Department: State Aid Maintenance 212-43190 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 57,017 66,343 56,378 37,454 (18,924) Supplies 11,350 9,540 19,300 19,300 0 Other Services & Charges 49,195 48,359 68,830 83,642 14,812 Capital Outlay 0 27,422 2,750 7,500 4,750 Contingencies & Transfers 0 0 1,691 0 (1,691) 117,562 151,665 148,949 147,896 (1,053) Activity Description This activity provides for the maintenance and repair of state aid streets and ROW as designated within the City and is funded by the Municipal State Aid system. Objectives 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. 3. Crack seal state aid streets (Joint City contract) Budget Comments The proposed 2009 budget is $147,896 a decrease of $1,053 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. 156 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 601 Department: Water Utility Source of Supply 601-49400 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 986,580 1,001,074 1,165,500 1,165,000 (500) Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 986,580 1,001,074 1,165,500 1,165,000 (500) Activity Description This department covers potable water purchased from the City of Minneapolis for resale to the residents of Columbia Heights. Amounts will vary from year to year based upon demand. In 2004, the City entered into a long term contract with the City of Minneapolis establishing rates for the next 30 years. Objectives 1. Continue valvinglisolation of our system zones distribution piping to improve water quality issues. Budget Comments 157 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 601 Department: Water Distribution 601-49430 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 258,077 349,058 330,388 337,231 6,843 Supplies 64,153 65,045 66,300 73,000 6,700 Other Services & Charges 380,035 389,865 373,098 418,871 45,773 Capital Outlay 25,000 25,000 39,572 5,000 (34,572) Contingencies & Transfers 0 0 0 25,000 25,000 727,265 828,967 809,358 859,102 49,744 Activity Description This activity provides for the operation and maintenance of the City's entire water distribution system, including water tower, water mains, hydrants, valves, meters, pump stations (2), sprinkler systems (3), and decorative fountains (2). Objectives 1. Continue cooperative Water Main Cleaning and Lining Program with City of Minneapolis - 2009 area: Innsbruck and NW quadrant of City. 2. Develop residential water meter battery replacement program. 3. Continue tracking and documenting water quality complaints, develop remedial alternatives. 4. Review and develop a large meter replacement program for commercial and industrial users. 5. Develop developmental strategic plan. Budget Comments The proposed 2009 budget is $859,102 representing an increase of $49,744 from the 2008 adopted budget. The primary area of increase is in Personal Services, commodities purchased for resale (meters), petroleum related costs and repair and maintenance (curb stop repairs), to better represent the actual costs of operating and maintaining our water distribution system. Building depreciation was increased to account for actual costs charged to the department. 158 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 713 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 454,974 453,118 99,700 211,200 111,500 455,687 453,118 99,700 211,200 111,500 Activity Description Objectives Budget Comments 159 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 52,959 59,403 0 0 0 52,959 59,403 0 0 0 Activity Description The capital equipmentfund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives No Capital Equipment requested in 2009. Budget Comments Item & Projected Cost The following requests have been made for Sewer Capital Equipment Replacement: No requests in 2009. 160 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 602 Department: Sewer Utility Collections 602-49450 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 215,444 204,275 322,706 337,180 14,474 Supplies 31,947 20,064 44,125 46,925 2,800 Other Services & Charges 251,284 240,156 239,606 295,891 56,285 Capital Outlay 0 0 4,000 5,000 1,000 Contingencies & Transfers 25,000 25,000 35,327 25,000 (10,327) 523,676 489,495 645,764 709,996 64,232 Activity Description This activity provides for the operation and maintenance of the City's sanitary sewer collection system. Included in this activity are inspections and repairs of manholes, trunk and main sewer lines, and lift stations (4). Annual sewer flows are between 575 and 600 million gallons to MCES treatment facilities. Objectives 1. Continue aggressive sanitary sewer cleaning program on a 3-year repeating cycle city-wide, and trouble lines annually. Initiated in 2004. 2. Continue sanitary sewer system evaluations through the new televising and reporting program. 3. Continue the rehab of existing sewer line structures throughout the City 4. Continue manhole inspections with the televising inspection reports. 5. 1 year suspension of the Sump Pump Disconnect Program. 5. Develop developmental strategic plan. Budget Comments The 2008 Sewer Collections proposed budget is $709,996, which is an increase of $64,232 from 2008. The primary area of increase is in Personal Services, petroleum related costs, postage and depreciation to better represent the actual costs of operating and maintaining our sewer collection system (aggressive sewer cleaning), provide no-fault sewer backup coverage and in actual depreciation of sanitary sewer improvements and equipment. 161 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 794,522 819,698 875,268 910,000 34,732 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 794,522 819,698 875,268 910,000 34,732 Activity Description This department provides for fees paid to the Metropolitan Council Environmental Services for sewage treatment disposal. Costs will vary from year to year based upon flows. Objectives Rates from the MCES have begun a modest increase over the last couple of years. Rates began climbing in 2004 and it is anticipated that rates will increase by 3.5% to 5.5% over the next several years. Budget Comments The proposed 2009 Sewage Disposal budget is $910,000. This represents a 3.9% increase from the 2008 adopted budget as MCES is implementing rate increases. 162 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 602 Department: Sewer Non-Operating 602-49499 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 82 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 61,164 344,384 4,000 600 (3,400) 61,246 344,384 4,000 600 (3,400) Activity Description Objectives Budget Comments 163 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 604 Department: Storm Water Utility 604-49650 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 51,699 54,604 63,354 92,964 29,610 Supplies 7,040 9,565 27,850 30,000 2,150 Other Services & Charges 100,484 111,489 120,269 130,217 9,948 Capital Outlay 0 0 17,500 20,500 3,000 Contingencies & Transfers 5,800 5,000 6,964 5,000 (1,964) 165,023 180,658 235,937 278,681 42,744 Activity Description This department provides for the operation and maintenance of the City's storm sewer system, including NPDES Phase II permit requirements, inspection and repair of storm sewer pipes, catch basins, manholes, and drainage ponds, and surface water related activities. Objectives 1. Implement NPDES Phase II requirements for activities and reporting system. 2. Continue the transition of maintenance to the Streets Department. 2. Rehab existing structures andlor main lines throughout the City. 3. Storm sewer system evaluation: manhole sewer line inspections. 4. Develop developmental strategic plan. Budget Comments The proposed 2009 budget is $278,681, an increase of $42,744 from the 2008 adopted budget. The primary area of increase is in Personal Services, petroleum related costs, and Capital Outlay, to better represent the actual costs of operating and maintaining the storm sewer collection system and to meet the requirements of the NPDES Phase II permit. 164 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 604 Department: Storm Water Non-Operating 604-49699 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 3,864 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 140,280 178,616 150,300 141,100 (9,200) 144,144 178,616 150,300 141,100 (9,200) Activity Description Objectives Budget Comments 165 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 31,036 0 0 0 0 31,036 0 0 0 0 Activity Description The capital equipmentfund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives No Capital Equipment requests in 2009. Budget Comments Item & Projected Cost The following requests have been made for Sewer Capital Equipment Replacement: No requests in 2009. 166 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 603 Department: Refuse Disposal 603-49510 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 1,060,554 1,068,972 1,180,700 1,195,031 14,331 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 1,060,554 1,068,972 1,180,700 1,195,031 14,331 Activity Description 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 and to facilitate accurate reporting to state and county agencies as required. The City negotiated a five year contract with BFI/AlliedWaste Systems of North America through December 2009. 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: 90 gallon full service option, 60 gallon limited service, and 30 gallon low-volume service. There is also a subsidized "senior rate" for low income seniors or disabled persons. Residents may request a change of service level by calling city staff. Objectives 1. Promote responsible waste practices, through training and education, to reduce the ever growing municipal solid waste tonnages. 2. Provide cost effective options for disposal of problem items. 3. Publicize the disposal options available for residents. Budget Comments The Refuse Disposal Budget increased by $14,331 from 2008 to 2009. This increase reflects a 1.2% increase over 2007, based on the contract with BFIIAIIied Waste Systems of North America. 167 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 603 Department: Refuse Collection & Disposal 603-49520 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 5,175 10,348 21,485 29,671 8,186 Supplies 196 93 775 775 0 Other Services & Charges 10,562 11,782 10,098 11,732 1,634 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 109,929 109,106 83,745 76,567 (7,178) 125,862 131,330 116,103 118,745 2,642 Activity Description This activity administers the total refuse collection and disposal program and includes expenses other than the contract costs. Contracted costs are separated for clarity in tracking and reporting; however, they do remain a function of this budget as a whole. Objectives 1. Promote the unique aspects of the City contract and encourage residents to effectively use the services available to them as Columbia Heights residents. 2. Encourage a greater use of the low-volume option for those who require only the very basics in disposal services. 3. Work with ownerlmanagers/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. Budget Comments The Refuse Collection & Disposal budget increased by $2,642 from 2008 to 2009. Personal Services accounts for the entire increase, with other line items remaining the same or decreasing in 2009. 168 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 603 Department: Recycling 603-49530 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 5,736 11,739 19,665 32,031 12,366 Supplies 358 83 1,605 1,605 0 Other Services & Charges 22,806 27,337 25,775 30,543 4,768 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 74,929 74,106 48,686 41,566 (7,120) 103,829 113,265 95,731 105,745 10,014 Activity Description This activity provides administrative oversight of the recycling contract between the City and BFIIAIIied Waste Systems, Inc. The City contracts with the hauler to collect ten items in the curbside collection program, plus tires and scrap metal at the recycling drop-off center. The City continues to meet and exceed the recycling tonnage goals set by the Metropolitan Council and Anoka County. The City residents recycle an average of 175 tons per month through city programs. Objectives 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 available within the community. 2. Continue toworkwith multiple dwelling units in our community to educate renters and owners alike to all the recycling opportunities available. 3 Work closely with Kiwanis and Golden K Kiwanis groups and residents to effectively utilize our Recycling Center. Budget Comments The recycling budget increased by $10,014 from 2008 to 2009. Personal Services accounts for the entire increase, with other line items remaining the same or decreasing in 2009. 169 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 603 Department: Hazardous Waste 603-49540 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 0 0 602 3,377 2,775 Supplies 0 0 600 600 0 Other Services & Charges 1,085 1,800 5,600 5,600 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 1,085 1,800 6,802 9,577 2,775 Activity Description This activity administers the handling of hazardous waste generated by the City of Columbia Heights. Such items include fluorescent lamps, solvents, waste and automotive fluids, and paints and chemicals. While this budget functions as a service to the Public Works Department, it is administered through the Refuse Fund. This fund does not deal with household hazardous waste generated by residents. Anoka County provides those services primarily through ayear- round drop-off facility located in Blaine that serves the entire county. Objectives 1. Continue to coordinate twice a year collections of fluorescent bulbs from residents, small businesses, and city buildings to facilitate proper disposal. 2. Promote and encourage residents to use the Anoka County Household Hazardous Waste drop-off facility. 3. 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 increased by $2,775 from 2008 to 2009. This was due to an expected increase for interdepartmental labor to conduct abatements for the new electronics (cathode ray tubes) disposal law. 170 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 402 Department: State Aid General Construction 402 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 2,934 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 2,102 5,477 0 0 0 Capital Outlay 462,827 (8,547) 270,000 125,000 (145,000) Contingencies & Transfers 28,264 28,710 114,800 117,800 3,000 496,127 25,640 384,800 242,800 (142,000) Activity Description This fund is used for capital improvement projects on the City's municipal state aid streets. The fund balance was brought down to zero with the construction of the Central Avenue construction project in 2003, 2004, and 2005. State aid funds will be used for debt service of the Huset Parkway Project in 2007, 2008, 2009 and 2010, again bringing the fund balance down to zero each year. Objectives 1. Mill & overlay various state aid streets consistent with the 1999 5-year MSA CIP. 2. Update 5-year Capital Improvement Project listing. Budget Comments In 1999, the City was asked by the Office of State Aid to provide a detailed five year program, explaining how Columbia Heights plans on spending down its excessive MSA fund balance. Consistent with that request, a 5-year plan was developed. With the completion of Central Avenue and Huset Parkway, the balance has been spent down to $0. This year's State Aid Construction budget focuses on milling and overlaying state aid streets at various locations. 171 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 500,000 0 0 0 0 500,000 0 0 0 0 Activity Description Objectives Budget Comments 172 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 30,711 0 0 0 Other Services & Charges 566 43,946 15,000 11,428 (3,572) Capital Outlay 0 29,416 270,000 325,000 55,000 Contingencies & Transfers 0 0 0 0 0 566 104,074 285,000 336,428 51,428 Activity Description This activity provides for capital improvements in the City's park system, including major improvements and major repairs/replacements to park buildings, playgrounds, recreational facilities, and park amenities. Objectives Capital Outlay Projects-listed in priority: Grant Eligible Projects-Listed in priority: 1. Labelle Park boardwalk removal 1. Labelle Park boardwalk rehabilitation 2. Ramsdell Park reconstruction Budget Comments The 2009 proposed Parks Capital Improvement budget is $336,428. The proposed work program is focusing on 2 major improvements: Ramsdell Park and the removal of the boardwalk at Labelle Park. To further the available dollars in that fund, staff will apply for grant monies through the DNR Outdoor Recreation Grant Program, dependent on fund available state dollars. 173 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 430 Department: Infrastructure 430-46323 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 86,122 79,017 (7,105) Supplies 0 0 0 0 0 Other Services & Charges 2,460 302 0 0 0 Capital Outlay 4,375 308,898 25,000 75,000 50,000 Contingencies & Transfers 107,384 185,130 2,670 125,000 122,330 114,219 494,330 113,792 279,017 165,225 Activity Description The City's street rehabilitation program was initiated with funding from liquor funds in 1996 and with annual transfers, will perpetuate the continued investment into the maintenance and improvements of the City's streets. An additional source of revenue was secured in 2000, on a 2-year renewable cycle, with the certification of the City State-Aid Street System, making available limited state aid funding. Objectives Budget Comments The Infrastructure Fund supports city costs to perpetuate the city wide street rehab program. Zones 1,2,3, 4, 5, 6, and 7 have been completed. Continuing the 2nd cycle of the program rehabilitation in zones 1 B, 2 & 3 was completed in 2007.2008 is considered an off-year of the program and zone 4 will continue in 2009. An additional source of funding from the City's state aid account is available with continued certification by MNDOT of our state aid system. 174 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 651 Department: Water Construction 651-49449 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 35,950 0 0 0 Supplies 0 12,356 0 0 0 Other Services & Charges 0 112,363 72,500 72,500 0 Capital Outlay 0 16,226 232,000 360,000 128,000 Contingencies & Transfers 255,796 285,450 0 0 0 255,796 462,344 304,500 432,500 128,000 Activity Description This fund covers Capital Improvements to the City's water distribution system and the reconstruction and/or repairs to the distribution system including mains, pumping stations, water tower, and operational control valves. Objectives 1. Coordinate repairlreplacement of water mains that are in the street reconstruction zones or major improvement projects. 2. Complete minor repairs and repaint the City's water tower (2008 carryover). 3. Continue cooperative Water Main Cleaning and Lining Program with City of Minneapolis Budget Comments The 2009 Water Construction budget is $432,500 to continue the focus on rehabilitation of an aging system. Work includes pipe replacement in zone 4 of the Street Rehab Program, repainting the water tower (carried over from 2008), water main cleaning and lining (5th year on Minneapolis Contract), residential battery replacement program and access control at the water tower and pump station #2. 175 Actual Actual Budget Budget Amount 2006 2007 2008 2009 of Change Personal Services 0 31,316 0 0 0 Supplies 0 792 0 0 0 Other Services & Charges 0 22,994 0 0 0 Capital Outlay 0 284,957 125,000 180,000 55,000 Contingencies & Transfers 96,210 78,430 0 0 0 96,210 418,489 125,000 180,000 55,000 Activity Description This fund supports Capital Improvements to the City's sanitary sewer system and major repairs in the sanitary sewer collection system including mains, lift stations, and manholes. Objectives Budget Comments The 2009 Sewer Construction budget is proposed at $180,000 to continue addressing the rehabilitation of an aging sewer system. The 2008 program focuses on continuing programming in the amount of $125,000 for continued lining of deficient pipes to address root intrusion andlor joint clear water inflow and replacement of pipe/structures in zone 4 of the annual street program. 176 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 438 Department: Capital Equip Rep-Storm Sewer 438-49699 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 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 0 100,000 0 (100,000) Contingencies & Transfers 0 0 0 0 0 0 0 100,000 0 X100,000) Activity Description The capital equipment fund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives No Capital Equipment requested for 2009. Budget Comments Item & Projected Cost The following requests have been made for Storm Sewer Capital Equipment Replacement: No requests in 2009. 177 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 653 Department: Storm Sewer Construction Fund 653-49699 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 1,064 750 0 0 0 Other Services & Charges 0 0 15,000 15,000 0 Capital Outlay 0 0 225,000 650,000 425,000 Contingencies & Transfers 113,407 59,270 0 0 0 114,471 60,020 240,000 665,000 425,000 Activity Description This fund supports Capital Improvements and major repairs in the storm sewer collection system, flood mitigation, and other surface water related activities. Objectives 1. Construct a new trunk storm sewer on 44th Avenue under TH 47 to alleviate downstream flooding and address water quality issues (Mississippi River impairment). 2. Reconstruct Jackson Pond -Pump station and change to a dry pond. 3. Continue the annual program of replacing or upgrading catch basins, manholes and storm pipe in the street rehabilitation zones. 4. Continue to evaluate areas prone to flooding for funding for property removal. Budget Comments The 2009 Storm Sewer Construction budget is proposed at $665,000 and is established to be consistent with the 10 year Capital Implementation Plan prepared during the establishment of the storm water utility. The plan includes the reconstruction of Jackson Pond ($400,000), a new trunk storm sewer under TH 47 at 44th Avenue ($175,000), and annual maintenance or planning activities. 178 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 701 Department: Central Garage 701-49950 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 152,668 164,282 180,833 200,146 19,313 Supplies 128,600 166,133 139,500 177,450 37,950 Other Services & Charges 137,793 146,130 111,834 125,202 13,368 Capital Outlay 0 0 40,000 625,000 585,000 Contingencies & Transfers 118,998 117,837 107,106 65,250 (41,856) 538,059 594,382 579,273 1,193,048 613,775 Activity Description Central Garage provides preventive general maintenance and repair for all city owned vehicles and equipment. The City currently has over 300 pieces of equipment that are maintained 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 1. Complete the electrical retrofits of the building and site improvements to the MSC building begun in 2005 & completed in 2006. 2. Continue to improve the training and data availability on the CFA software program for the City fleet maintenance program. 3. Complete the concreting of the garage basement floor in phases, following the building remodeling in 2006. 4. Complete the building security installation approved in 2008. Budget Comments The Public Works garage operating budget proposed for 2009 is $593,048, which represents an increase of $13,775 or 2.38% over the 2008 adopted budget. The primary area of increase is in Personal Services and fuel purchase costs. Capital Outlay is continued to complete concreting the basement floors and minor electrical upgrades, following remodeling activities. Transfer out to the capital improvement building fund has been reduced. Most other line items in the 2009 proposed budget remains flat or have been reduced. In addition to this, we have included $600,000 to the Capital Outlay line item for land acquisition. 179 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 411 Department: Cap Imp -Central Garage 411-49950 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 5,791 0 0 0 0 Supplies 14,909 0 0 0 0 Other Services & Charges 31,756 3,237 0 0 0 Capital Outlay 615,380 7,183 60,000 0 (60,000) Contingencies & Transfers 0 0 0 0 0 667,836 10,420 60,000 0 (60,000) Activity Description Objectives Budget Comments 180 Actual Actual Budget Budget $Amount 2006 2007 2008 2009 of Change Personal Services 0 0 0 0 0 Supplies 0 0 0 0 0 Other Services & Charges 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 Activity Description The capital equipmentfund was established to fund long-term capital equipment needs in the general fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. Objectives No Capital Equipment requested for 2009. Budget Comments Item & Projected Cost The following requests have been made for Garage Capital Equipment Replacement: No requests in 2009. 181 -This page intentionally left blank - 182 RECREATION City of Columbia Heights 183 -This page intentionally left blank - 184 RECREATION EXPENDITURE SUMMARY 800, o00 700, 000 600, 000 500, 000 400, 000 300, 000 200,000 100, 000 0 2006 2007 2008 2009 ^ Personal Services e Supplies D Other Services & Charges ^ Capital Outlay D Contingencies & Transfers 185 -This page intentionally left blank - 186 (~ ln0 N000000000 O 00 ~ (~ ~ I~ O O O O r ~ 07 tD N O O O (~ ~ ~ ~ (~ tD O Cfl f~ ~ L S O ~ ~ ~ N ~ _ ~ In ~~ Cfl000000000 O ~ C~ O ~ (h ~ O O C~ L ~ 00 O ~ N p ~ ~ ~ ~ r .~ N O ~ ~ ~ ~U ~ ~ln N000000000 O ~ C4~ln~ O OC O ~ In O N ~ ~ ~ ~ N N In ^ ~ ~ ~J S..! • - O ~0~ I~ r~ 00000000000 O W r ~ ~ 00 ~ O N ~ O C V N N N N ~ ~ ~ O r r ~ - ~ to ~ Q (~ ~ O Nln 0000000000 O N ~ O In N ~ O f~ ~ ~ ~ O ~ In ~ O (fl ~ ~ ~ L N ~, ~ r C4 f` 00 00 C'~ ~ 0 U O ~ ~ Q ~ ~ ~ W N ~ ~ ~/ =W ~ N C4(h 0000000000 O ~ « ~ ~ ~ ~ (D O ~ ~ O ~ d 0 ~ U ~~ O N N ~ ~ ~ L ~ N ~ O _~ ~ v Q ~ Q ~ 0 ti L L U P ~ ~~~~ooooooooooc~~ O f` O M O ~ d U N ~ ~ ~ ~ ~ N ~ N ~ ~ O O ~ ~ Q r 0000 X000000000 O ~ ~ 0= In ~ ~ In O ~ 0 ~ N tD N ~ ~ ~ N N N O ~ L U ~ N .~ ~ 0 0 0 0 0 0 ~ 07 ) N M ~ O O N M f~ ~ O M O ~ In 01 CO d7 N C4 N ~ M Ch ('~ ~ N N N ~ In O 00 O O M O C~ ~ ~ ~ !~ O C1 d1 M 00 O C7 ~ ~ (~ ~ c~ N o0 00 ao > ~ C~ O In O O 00 CO 00 O ~ O N t0 In to ' .. 00 C~ N M O C~ ~ V ELI ~i./ \Y \~ ~ NOOOO N lnN N O /~M~ ~ ~ \'J t~//0~~ Y/ 0~t~/o/~~ O YJ O f~ M 0 O O O ~O ~N .~ O . 1~ ,M O N C400000 ~ O ~ «~ ~ 00 t0 N to CO M N N ~ N t~ N t0 CO (fl 00(~O O M f~ ('~ O O 00 I~ Ch I~ ~ ~ t0 01 O O ~ ~ N N N \ ~ 00 C4 O N O O I` lf) I` 'O In ~ ~ O~~ r N 00 ~ o0N M M N O t0 In to N ~ M M C~ \~ O ~O(~00 1~ ~ I` ~ O ~ ~ G1 In d7 ~ ~ ~ ~ t0 ~ CO (fl ~ ~ ~ w L +~-~ ~ *~ (n • ~ i~ t6 ~ ~ V ~ a ~~a~u~ ~ ~ ~ ~ L ~ o~~Q~~~~~ ~ ~~'> ~ ~ ~ y~ ~ ~ ~ ~ > > > > > .U N - s c .~ .~ N ~ ~ 3 y LL ~ N ~ L LL LL LL LL LL N ~ . ~ [ L ~ [ N ~ L ~ [ 'Q ~ O ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ W O .~ t t N ( N U ~ ~ C ~ ~ 0 ~ ~ ~ ~ N ~ 0 ~ ~ ~ ~ / ~ ^ ~ W ~ o ~ _ 6 ~ ~ o L (a ' ~ L U ~ C C N ~ ~ t6 ~ ~"~ ~ W 0 0 0 0 0 t6 (6 N ~~~ ~ ~ L Q ~ Q to ~ O ~ ~+ ~+ tQ s ~ _ p O . ~UQ JLJ~Ja~aaa2U~~} ~U ~ x N Wa ~ ~' fnOD U N O O ~ H~v O~~ ln~~~~~~NC~~ ~ 00 ~ Q i ~ ~O 00000000000000 O ~ ~ 0 0 ~ ~ ~ W ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O O C~ (~ M C'0 f'~ (~ (~ ('~ C~ C~ C'0 C'~ (~ M f'0 C~ ~ ~ ~ 0 ~ 0 ~ H H N 187 -This page intentionally left blank - 188 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Recreation Administration 101-45000 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 140,574 140,590 134,960 150,234 15,274 Supplies 5,200 5,912 6,409 4,950 (1,459) Other Services & Charges 11,711 13,426 13,588 14,783 1,195 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 3,651 0 (3,651) 157,485 159,928 158,608 169,967 11,359 Activity Description This activity provides recreational opportunities and services to the residents of Columbia Heights. The Recreation Department is comprised of eight main areas in which the Director, fifty percent full time Clerk-Typist II, and one half- time Recreation Clerk disperse their time. Each of the eight areas has its own separate budget. This category provides salaries 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 1. Continue to improve customer service. 2. Evaluate existing recreational programming needs of the community and create recreation programs to meet those needs. Budget Comments The Recreation Administration total budget has increased by $11,359. Personal Services has had a increase of $15,274. Other Services has increased $1,897 due to an increase for insurance. This budget provides $3,725 for Murzyn Hall office space allocation. 189 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Youth Athletics 101-45001 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 16,959 17,217 22,808 23,956 1,148 Supplies 2,618 2,068 2,249 2,149 (100) Other Services & Charges 7,889 9,572 7,920 10,112 2,192 Capital Outlay 0 0 316 0 (316) Contingencies & Transfers 0 0 0 0 0 27,466 28,857 33,293 36,217 2,924 Activity Description This activity classification encompasses recreational programs provided to youth. These programs consist of children and adolescents K-12. Programs fall under several sport-specific headings, including baseball, softball, basketball, football, soccer, volleyball, and wrestling. All programs are participation-oriented, with the focus on fun, socialization, and athletic skill development. These particular programs provide the youth of Columbia Heights with supervised play opportunities at local gym facilities and neighborhood parks. This category also provides one-forth of the Recreation Coordinator salary, gym supervisors and officials. Youth Athletics also provides office space to the J.P.M. budget. Objectives 1. Develop 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 2009 Youth Athletics budget has increases $2,924. 25% of the Recreation Coordinator salary is included within this budget. One reason this budget has not had major increases is due to the significant donation of athletic equipment made by the Columbia Heights Athletic Boosters Association. The Youth Athletic budget also provides $3,672 for space allocation to J.P.M. 190 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Adult Athletics 101-45003 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 10,241 11,635 10,768 11,900 1,132 Supplies 509 69 1,550 1,050 (500) Other Services & Charges 9,401 9,390 16,784 16,823 39 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 317 0 (317) 20,151 21,094 29,419 29,773 354 Activity Description This activity encompasses recreational programs provided to adults in Columbia Heights. Leagues are administered in summer, fall, and winter. An annual summer softball tournament is held during the Columbia Heights Jamboree. This activity also provides one-forth of the Recreation 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 1. Explore options of developing additional leagues for adults. 2. Pursue possible adult league options at the new gym. Budget Comments The total Adult Athletics budget for 2009 has increased $354. Murzyn Hall budget also received space allocation from Adult Athletics in the amount of $3,672. This budget also provides one-forth of the Recreation Coordinator salary. 191 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: CHASE 101-45004 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 14,868 13,370 35,182 36,346 1,164 Supplies 2,058 4,983 3,450 3,450 0 Other Services & Charges 16,615 17,790 21,157 22,808 1,651 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 315 0 (315) 33, 540 36,144 60,104 62, 604 2, 500 Activity Description This activity classification encompasses recreational, academic, athletic, and enrichment programs provided to the youth age 3-13. These offerings are participation-oriented, with the focus on fun, socialization, achievement, and skill development. 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 Spooktacular, and Breakfast with Santa. The Traveling Puppet Wagon, which was funded through a grant from the Medtronic Foundation in 1998 has been operating for the last ten years. The Puppet Wagon travels to neighborhood parks and performs a variety of family-based puppet shows. Youth Enrichment funds office, storage and program space within the Murzyn Hall budget. This budget also provides one-forth of the Recreation Coordinator salary. Objectives 1. Improve and expand preschool (4-6 years old) programming opportunities. 2. Maintain and improve special event programs. 3. Plan and coordinate Safety Camp for 2009. Budget Comments The Youth Enrichment budget has increased by $2,500 for 2009. Personal Services has increased to cover some of the funding lost from the 21st Century grant that ended in 2007. This budget provides $19,894 for space allocation to the Murzyn Hall budget. One-forth of the Recreation Coordinator salary is paid from this budget. 192 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Traveling Athletics 101-45005 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 10,231 12,721 15,987 17,122 1,135 Supplies 692 3,257 2,025 3,100 1,075 Other Services & Charges 10,989 9,676 12,812 10,340 (2,472) Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 315 0 (315) 21,912 25,654 31,139 30,562 (577) Activity Description This activity classification encompasses competitive athletic opportunities offered to Columbia Heights' youth in grades 3-10. Teams are formed in basketball, baseball, and softball, with players selected by ability after pre-season tryouts. Teams are organized and equipped through the Recreation Department, which is unique in the metro area. Teams compete within Minnesota Youth Athletic Services sanctioned leagues. This category also provides one-forth 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 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 has decreased by $577. Personal Services has increased $1135. Twenty-five percent of the Recreation Coordinator's salary is budgeted under Personal Services. Space allocation of $3,672 was also provided to the Murzyn Hall budget. 193 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Trips and Outings 101-45030 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 16,127 17,193 16,645 17,843 1,198 Supplies 148 191 350 300 (50) Other Services & Charges 45,634 47,509 39,656 43,225 3,569 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 561 0 (561) 61,909 64,892 57,212 61,368 4,156 Activity Description Trips and Outings include one-day and extended trips for senior citizens. These are advertised through quarterly trip flyers mailed to participants. It continues to be one of our most popular offerings and is aself-sustaining program. This activity provides twenty-five percent of the Senior Citizen Coordinator salary. Trips and Outings also budgets monies for office space allocation to Murzyn Hall. Objectives 1. Provide seniors with awell-planned and well-executed trip schedule of both one-day and extended trips. Budget Comments Trips and Outings budget has increased due to an increase in Personal Services. Twenty-five percent of the Senior Citizen Coordinator salary is budgeted within the Trips and Outings budget. Program activities has increased $3,000 for fuel costs. Murzyn Hall also received $951 for space allocation. The total increase for this budget is $4,156. 194 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Senior Citizens 101-45040 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 56,552 56,560 56,591 60,195 3,604 Supplies 2,763 3,262 3,000 3,000 0 Other Services & Charges 18,707 19,064 20,414 21,788 1,374 Capital Outlay 0 0 0 0 0 Contingencies & Transfers 0 0 1,684 0 (1,684) 78, 022 78, 886 81, 689 84, 983 3,294 Activity Description The Senior Center is located in Murzyn Hall and provides a wide variety of programs to individuals 55 years and older in the community. The Center is open Monday through Friday from 9:00 a.m. to 4:00 p.m. This program provides seventy-five percent of the Senior Citizen Coordinator salary. The Senior Citizen budget also provides space allocation for Murzyn Hall for office, storage and Senior Center space. Objectives 1. To provide social, educational, and recreational programs to seniors in the community. To serve as a center that provides resource information regarding senior issues and concerns. 2. To provide the opportunity for senior exercise programs. Budget Comments The total Senior Citizens budget has increased by $3,294. Personal Services had an increase of $3,604. Seventy- five percent of the Senior Coordinator salary is budgeted under this budget. There was a charge of $16,803 for space allocation to Murzyn Hall. 195 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2009 Fund: 101 Department: Murzyn Hall 101-45129 Expense Changes by Category Adopted Adopted Actual Actual Budget Budget $ Amount 2006 2007 2008 2009 of Change Personal Services 147,481 165,973 160,308 169,829 9,521 Supplies 22,251 19,600 22,550 24,350 1,800 Other Services & Charges 41,652 51,520 38,805 45,210 6,405 Capital Outlay 0 0 2,000 0 (2,000) Contingencies & Transfers 0 0 4,567 0 (4,567) 211,383 237,093 228,230 239,389 11,159 Activity Description In an average year, Murzyn Hall (JPM) is used approximately 4,000 hours for classes, meetings and activities. About 1,600 hours are scheduled for weddings and special events in the main hall. Approximately 20% of the users are charged while the remaining 80% are fee waived or charged a minimal fee to offset 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 fifty percent of the Clerk-Typist II position. Objectives 1. Develop a JPM preventative maintenance plan. 2. Continue to develop a plan for roof improvement and HVAC. Budget Comments The Murzyn Hall budget has increased $11,159 primarily due to increases in Personal Services and utility increases. This budget funds the Police Department security officer for events. Part-time custodians also had an increase to cover additional events. Electric, gas and water all had slight increases. Space allocation credit received from the recreation budgets is $53,391. 196 FINANCIAL RESOURCES FOR OPERATING BUDGET The following is a description of the funds that finance the operating budget. Each fund is a separate fiscal and accounting entity. General Fund Accounts for all financial resources except those required to be accounted for in another fund. This fund accounts for the majority of the City's operating budget. Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources that finance specified activities as required by law or administrative regulation. Municipal State Aid Fund: Maintained according to state statute for maintenance and construction of streets or municipal state aid systems. Cable Television Fund: Established to account for revenues and expenditures associated with cable television franchise. DARE Program Fund: Established to account for revenues and expenditures of DARE program. Library Fund: Established in 1993 to account for revenues and expenditures of the library. Community Development Fund: Established to account for revenues and expenditures associated with planning, building inspections, and community development projects within the City. Debt Service Funds The Debt Service Funds are used to account for the collection of tax levies and other revenues and to record the payment and interest on outstanding General Obligation Bonds. Tax Increment Bonds Funds: A separate fund is used to account for each separate Tax Increment Bond Issue revenues and expenditures. Capital Project Funds Capital Project Funds are maintained to account forthe construction of major capital facilities. Project funding consists of a combination of several revenues sources, such as municipal State Aid streets, special assessments, sewer utility fund, other governmental units, date and federal grants, etc. Capital Improvement General Government Buildings Fund 411: Used to account for improvements to municipal building 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 similarto private business enterprises or where the governing body has decided that a periodic determination of revenues earned, expenses, incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Water Utility Fund: Used to account for revenues and expenses associated with services to area residents. 197 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 provded by one department or agency to other departments or agencies within the City. Central Garage Fund: Used to account for the costs of operating a maintenance facility for automotive equipment used by other City departments. Such costs are billed to other departments at actual cost plus a fixed overhead factor. The automotive equipment itself is acquired by the various user departments which are responsible forfinancing replacement vehicles as necessary. Data Processing Fund: Used to account for management information system costs throughout the City. 198 °~ U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O ~` O O O N N f~ f~ ~ M M N N N M O ~ N r O ~ N N N ~ N N ~ N 3 V O O O 0 0 0 0 0 0 0 0 O O 0 0 0 0 0 0 0 O O > O 0 0 O r r O O O ~ O 00 ~ ~ N ~ ~ C +r to ~ ~ r r IN N r r ~ ~ r r L O N ~~ ~ V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O ~ O O In I,t~ O lf') 11y ~ ~ ~ N ~ CO t0 I~ 1` ~ ~ C~ f~ r ~ ~ N ~ O N N ~~ ~ U O O O O O O O O O O O O O O 0 0 0 0 0 0 O O O L O O N ~ M N O O ~ LL N L~ ~ ~ N tD O ~ N ~ r In r t0 ~ (D r O r r 00 r N ~ t ~ N N (~ M N (~ > > D 0~ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O Q p m ~ O O ~ ~ 1 ' O~~ ' ~,.~ ~,,~ C~ M 1 ~ ~ C ~ ~ N O Q O O N N O N N `•' ~ r r r r r r N O~ O O O O O O O O O O O O O O 0 0 0 0 0 0 O O O (~ C O O O O O O O O O m ~ O O O O O O O O O ~ ~ N M ~ ~ cN ~ ~ ~ Q .~ O ~ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O ~ N -~ ~ O O O O O O O O O ~ X O ~ m M O In r t0 N 00 M O O C~ M (~ O t0 C'~ f~'~ O ~ ~ ~ O ~ O ~ G N O O 0 0 0 0 0 0 0 0 0 0 0 ~ 0 0~~ O ~ ~ 0 0 O O O O ~ 3 ~ M O r~ ~ C7 r N w r In ~ w 0 ~ ~` M ~ r r C4 t0 ~ to ~ ~O ~ oQ ~ ~ r ter`-' NN ~ ° W = c v W ~ ~ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 t~~ N p o o O ~~ 0 000 ~ Q ~ Ur m 0 O N ~~ O O O O ~ Q ~ ~ N ~ N N ~ ~ ~ m O ~~ O `~ ~ r r r `~ O m N ~ U -- ,~ p N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a 0 0 0 0 (~ ~ N M M M M C~ C'7 O O ~ O O O O ~ a Q M N N N N N N U o0 N W s O rn o r o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o ~ ~ o c~ 0 ~ ~ 0 0 oo ao 0 0 0 ao ao 0 Q +, ~ ~ N N N ~ N N ~ N c~ N r N N N N ~~ O r r r r r N (n O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O m O O ~ O N 0 0 N ~ N 0 c 0 0 ~ ~ ~ O ti ~ ~ ~ ti~ M (9 M ~ O 0 M ~ ~ ~ ~ ~ N p C ~ ~ N N L a--~ L 0 3 L ~ C • ~ L ~ ~ ~ ~ ~ o ~_ U U ca ~ ~ ~ L L L ~ Q o ~ ~ ~ ° 3 ~ c ~ ~ ~ ~ ~ ~ ~ ~ W N ~ ~ N ~~ (1) U(n(n~ L U O C CL ~ ~ ~ J > ~ ~ [ L }~ ~ ~ ~ ~ ~ ~ ~ ~ (6 N VJ •L ~ • L Q > O ~ ~ L L L L L L L L ~ ~ (~ N 0 N i.f~ ~ Q~ ~ C*' fA ~~~~~~~ ~~~ ~ ~~ ~ ~.0~ ~W ~ ~ O~ N O N~ N N N~~ N 3 ~ L L O~ ~ C C~~ C C C C ~ ~ O Q L +_~ }, U1 ~ ~ ~ ~ ~~~ ~ ~U~ ~~~~~~~~~~~ ~ Q Q Q C wa(nODU ~ ~HHV N~ f` ~ O~ O O 00 O C~ W ~ r ~ ~ o ~ ~ 00 0 ~ N N ('~ (~ N~~ ~ O~ N N ~ N N N N N N O N ~+ ~ ~+ ~ ~c~c~c~l a~a~a~rnrna~~rn 0 c~ c~ c~ c~ c~ c~ c~ c~ c~ c~ c~ c~ ~ 0 ~ N 199 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2009 Budget Information TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2009 2006 2007 2008 2009 ADMINISTRATION Mayor City Council City Clerk Transfer out to City Manager TOTALS CABLE Telecomm Secretary Intern TOTALS CITY MANAGER City Manager Asst. to City Manager Secretary to City Manager Special Project Coor. Transfer in to MayorlCouncil TOTALS COMMUNITY DEVELOPMENT Deputy Exec. Dir/Comm.Devel.Dir. Comm Development Assistant Comm Development Assistant Comm Development Specialist Secretary Planner Building Inspector Building Official Secretary II Permits Transfer out to Capital Impr-Dev TOTALS CITY CLERK City Clerk Election Head Judges Election Judges Transfer out to City Manager TOTALS EMERGENCY MANAGEMENT Emergency Mgmt Director Fire Reserve Emergency Mgmt Secretary Police Reserve TOTALS FINANCE Finance Director Assistant Finance Director Accounting Coordinator Payroll/Accounting Clerk Accounting Clerk II Utility Accounting Clerk II Liquor Accounting Clerk I Utility Meter Reader Secretary II Receptionist TOTALS 0.20 9,000 9,000 9,000 13,800 0.80 31,200 31,200 31,200 31,200 0.00 44, 346 46, 998 51, 392 0.00 (17,738) (18,699) (20,557) 1.00 66, 808 68, 499 71, 035 45, 000 0.03 900 900 900 900 0.20 5,000 5,000 5,000 5,000 0.23 5,900 5,900 5,900 5,900 1.00 108, 846 114, 731 114, 731 133, 234 1.00 78,464 83, 072 83, 072 93, 526 1.00 44, 346 46, 998 46, 998 52, 244 0.50 46, 764 34, 758 23,172 24, 696 0.40 17, 738 18, 699 20, 557 21, 921 3.90 296,158 298, 258 288, 530 325, 621 1.00 88,118 93, 510 93, 510 99, 794 1.00 64, 356 68, 306 68, 306 73, 504 0 0 0 0 1.00 45, 384 49, 718 51, 242 66, 328 1.00 38, 894 41,141 41,141 42, 871 1.00 60, 516 66, 266 68, 306 71, 396 1.00 42,200 0 0 0 1.00 57, 912 63, 350 63, 350 67, 564 1.00 37,873 40,661 40,661 46,353 -1.00 (45,384) (49,718} (51,242) (66,328} 7.00 389, 869 373, 234 375, 274 401, 482 1.00 54, 802 7,298 0 7,298 0 22,061 0 31,521 0 -0.40 (21,921) 0.60 29,359 0 38,819 32,881 3,000 3,000 3,000 3,000 900 900 0 2,000 12,281 10,578 6,789 7,335 900 900 0 0 17,081 15,378 9,789 12,335 1.00 95, 762 101, 610 101, 610 108, 434 1.00 65, 322 70, 382 70,451 78, 537 1.00 45, 374 47, 042 47, 042 51, 328 1.00 40,118 44, 516 44, 516 47, 470 1.00 37, 395 39, 641 39, 641 42, 266 0.75 26,197 25,328 27,618 30,980 1.00 35,814 37,977 37,977 40,477 0.25 6,547 6,947 6,947 7,405 1.00 37,395 39,641 39,641 42,266 1.00 35,336 37,457 37,457 39,937 9.00 425, 260 450, 541 452, 900 489,100 200 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2009 Budget Information TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2009 2006 2007 2008 2009 FIRE DEPARTMENT Fire Chief Assistant Fire Chief Captain III Journeyman Firefighter Firefighter II Firefighter III Secretary PT FirefighterslEMS Clerk Typist II Clerk Typist II Transfer out to Emergency Mgmt. Transfer in to Fire Transfer out to Weed Control TOTALS INFORMATION SYSTEMS M.I.S. Coordinator & Technician Imaging Technician PT Intern TOTALS LIBRARY Library Director Children's Librarian Adult Services Librarian Clerk Typist II-Adult Services Dept Clerk Typist II-Children's Dept 5 Library Supervisors 8 Pages Library Aide Library Clerk Library Clerk Transfer In to PW TOTALS MUNICIPAL LIQUOR STORES STORE # 1 Liquor Manger Store Manager Assistant Liquor Managers Store Supervisor Accounting Clerk I Cashiers and Stockers Transfer Out to Store #2 Transfer Out to Store #3 Transfer In from Store #3 Total Store #1 STORE # 2 Store Manager Assistant Liquor Managers PT Store Supervisor Cashiers and Stockers Transfer In from Store #1 Transfer In from Store #3 Total Store #2 1.00 79,138 85,218 87,978 93,170 1.00 68, 780 72, 944 73, 844 78, 682 3.00 199, 710 215, 454 217, 047 232, 953 1.00 124, 356 67, 080 67, 630 72, 625 0.00 47, 806 51, 866 56, 799 0 2.00 53, 365 58, 274 143, 331 0.88 36,867 34,293 34,208 36,673 0.00 54,000 65,000 73,000 72,000 1.00 35,286 37,457 37,458 39,936 0.50 18,200 -0.18 (7,335) 0 -0.15 (5,460) 10.05 645,943 682,677 706,238 774,776 2.00 115,404 122,416 120,916 133,003 0.50 11,500 13,240 13,239 19,689 0.43 0 0 0 11,838 2.93 126, 904 135, 656 134,155 164, 530 1.00 79,130 83, 982 83, 982 94, 766 1.00 48,264 51,242 51,242 60,292 1.00 48,264 47,810 49,401 59,052 1.00 37, 840 39, 897 39, 897 37, 892 1.00 35,336 37,457 37,457 39,937 0.83 24,178 25,650 25,650 34,426 3.02 60,095 63,796 67,121 72,077 0.35 7,979 8,467 8,467 9,027 0.75 23,280 25,756 23,692 26,407 0.35 0 0 0 11,684 2, 500 2, 500 2, 500 10.30 364, 366 386, 557 389,409 448, 060 1.00 82,272 83,734 84,998 93,132 1.00 48,170 52, 398 1.00 130,638 138,484 47,815 52,398 0.45 15,078 16,457 0.50 23,290 24,713 25,522 32,991 7.50 118, 889 108, 212 108, 276 112,164 (38,413} (25,499) (37,253} (19,192} (26,563) (1,454} 9, 008 11.45 355,089 306,546 277,797 320,834 1.00 48,170 52,398 1.00 88, 500 94, 268 48,170 52, 398 0.50 15,078 16,172 6.00 75,873 95,765 84,073 90,700 38,413 25,499 37,253 9, 008 13,100 8.50 164, 373 237, 453 220, 991 262, 020 201 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2009 Budget Information TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2009 2006 2007 2008 2009 STORE # 3 Assistant Liquor Managers PT Store Supervisor Cashiers and Stockers Transfer Out to Store #1 Transfer Out to Store #2 Transfer In from Store #1 Transfer In from Store #2 Totals Store #3 TOTALS POLICE DEPARTMENT Police Chief Police Captain Police Sergeants Police Corporals Police Officers Support Services Record Technicians Community Service Officers PT ProplEvidence CSO Secretary Crime Prev Specialist Clerk Typist Inv/Copr/Liason Pay Diff PT CSO-Murzyn Hall Add-Back- Add'I Patrol Officer Add Back- Spec Pay-Drug Task Force Add-Back- OT for Grid 8 Problem Oriented Policing OT Transfer Out to Murzyn Hall Transfer Out to Emerg Mgmt Sheffield Overtime Reserve Coordinator TOTALS PUBLIC WORKS DEPARTMENT Public Works Director A.C.E. Public Works Superintendent Administrative Assistant Shop Forman Secretary Clerk Typist II Engineering Tech IV Engineering Tech III Forman Maintenance III Maintenance Worker Seasonal Adjustment* TOTALS 1.00 87,605 90,075 48,170 52,398 0.90 30,156 35,547 2.00 56,731 60,602 64,750 68,869 (9, 008) 26, 563 (7, 860) (9, 008) (13,100) 19,192 9, 313 0 0 0 3.90 144, 336 151, 854 169, 639 145,168 23.85 663,798 695,853 668,427 728,022 1.00 93,288 98,982 98,982 101,466 1.00 73,748 78,212 78,212 78,430 3.00 211,903 230,706 233,414 259,047 3.00 192,917 204,712 205,656 229,479 19.00 996, 933 1,108, 545 1,151, 574 1, 400, 837 1.00 48,464 51, 392 51, 392 54, 652 2.00 72,682 79,598 75,834 81,184 1.00 71, 986 72, 255 69, 919 75, 477 1.00 11, 572 0 1.00 39, 910 42, 295 42, 313 44, 908 1.00 48, 340 1.00 34,371 36,409 36,426 35,933 10, 500 11, 340 14, 580 15, 768 6,400 6,400 6,400 1,620 45, 000 0 45, 000 (6,400) (6,400) (6,400) (10,535} 30, 000 900 900 35.00 1, 846, 702 2, 050, 532 2,100, 774 2, 471, 421 1.00 99, 322 105, 390 105, 390 112, 456 1.00 68, 566 72, 794 72, 794 77, 630 1.00 68,126 71,678 71,678 77,630 1.00 45, 810 49, 646 49, 646 52, 941 1.00 57,167 60,674 60,674 64,714 1.00 40, 724 43,137 43,167 45, 523 0.63 23,990 26,680 2.00 115, 982 123, 470 111, 909 128, 904 1.00 51,023 54,206 54,291 57,671 3.00 155,244 165,151 165,511 176,308 2.00 95,828 101,873 102,003 108,460 16.00 692, 743 789, 962 795, 793 838, 919 5.18 105, 000 115, 000 105, 000 115, 000 (37, 830} 37, 324 35.81 1, 595, 535 1, 715,152 1, 799,170 1, 882, 835 *Form B totals were not used at the time the budget was done. This adjustment is to balance the Form B's back to budgeted amount 202 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2009 Budget Information TOTAL PERSONNEL - F.T.E & SALARIES FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2009 2006 2007 2008 2009 RECREATION DEPARTMENT Recreation Director 1.00 Senior Citizens Coordinator 1.00 Senior Aerobic Instructors 0.50 Program Coordinator 1.00 Clerk Typist II-Recreation 1.00 Recreation Clerk 0.50 Seasonal 1.82 Head Custodian 1.00 Custodian II 1.97 Custodian I 0.53 PT CSO- Murzyn Hall Transfer in from Senior Citizens TOTALS 10.32 TOTAL FULL TIME 111.17 TOTAL PART TIME 38.82 GRAND TOTAL 149.99 70, 550 74, 862 74, 862 79, 922 48, 264 51, 242 51, 242 54, 652 6,000 6,000 6,000 6,000 32,286 35,137 37,101 40,877 32,528 34,588 35,691 41,393 14,101 14,959 14,958 19,136 38,494 38,494 37,550 37,550 43, 622 45, 952 45, 952 48, 660 39,680 38,500 40,500 45,100 12,657 18,100 18,500 14,900 6,400 6,400 6,400 338,182 6,031,643 780,222 364, 234 6,437,791 804, 680 368, 756 6, 543, 529 865,646 394, 590 7,203,483 973,069 6, 811, 865 7, 242, 471 7, 409,175 8,176, 552 *NOTE: Part time, Seasonal and Temporary are shown in bold 203 -This page intentionally left blank - 204 COMMUNITY PROFILE City of Columbia Heights Locafion County Anoka House District 52A Region Metro Congressional District 6 Senate District 52 Hisfory 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, incorp oration 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 City Streets 61.8 County 6.2 Alleys 18.9 Sewer and Watermain Miles Storm Sewers 33.6 Sanitary Sewers 59.0 Parks City Parks Playgrounds Schools Senior High Junior High Building Permifs Year 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 14 14 1 1 Watermains 66.1 County Park 1 Elementary 3 Parochial Elementary 1 Number Est. Construction Cost 602 11, 910, 040 678 5, 904, 308 597 16, 991, 747 641 24, 018, 811 794 6, 767,183 671 12, 547, 885 625 8,283,941 577 11, 056, 530 493 49,576,455 606 12,155, 025 884 26, 839, 965 634 22, 230,118 611 21, 916, 792 205 -This page intentionally left blank - 206 GLOSSARY Accounting System. The total structure of records and procedures which record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. Accrual Basis. A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Ad Valorem Tax. A tax collected from all the real property within the City based upon the value of the property. Ad Valorem Tax (Special Levy). A tax collected from all real property based upon the value of the property. This category accounts for tax levies imposed on property for special purposes authorized by state statute, e.g. debt service, Housing and Redevelopment Authority, contributions to the Fire Relief Association, etc. Agency Fund. A fund consisting of resources received and held by the governmental unit as an agent for others. Annual Budget. The budget authorized by resolution of the City Council for the fiscal year. Appropriation. An authorization of the City Council to incur obligations and spend City funds. Appropriations are usually made for fixed amounts and are typically granted for one year. Appropriation of Fund Balance. Using the existing fund balance for current operations. Assessed Valuation. The total value of all real and personal property in the city which was used as a basis for levying taxes. Asset. Resources owned or held by a government which have monetary value. Attrition. A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs. Authorized Personnel. Employee positions, which are authorized in the adopted budget, to be filled during the year. Bond Proceeds. Funds received from the sale of any bond issue. Budget. A council approved plan for receiving and expending public funds. An estimate of expenditures and the proposed means of financing them. Budgetary Basis. This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. Budgetary Control. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Budget Calendar. The schedule of key dates which a government follows in the preparation and adoption of the budget. Budget Message. A general discussion of the proposed budget presented in writing as part of the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations regarding the financial policy for the coming year. Capital Improvements. Expenditures related to the acquisition, expansion or rehabilitation of an element of the government's physical plant; sometimes referred to as infrastructure. 207 Capital Improvement Plan (CIP). The five year schedule of capital improvement projects and items. This is a flexible budget document that is used as a planning tool for needed improvements. Capital Outlay. Expenditures that result in the acquisition of or addition to fixed assets which have a value over $1000 and have a useful life of greater than one year. Capital Projects. Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements. Cash Basis. A basis of accounting in which transactions are recognized only when cash is increased or decreased. Certified Tax Levy. The ad valorem tax levy that is recorded with Anoka County. Class Rate. Set by the Legislature, the rates are multiplied by the market value to determine the net tax capacity of a property. Constant or Real Dollars. The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Consumer Price Index (CPI). A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e. economic inflation). Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services. Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Cost-of-living Adjustment (COLA). An increase in salaries to offset the adverse effect of inflation on compensation. Current Ad Valorem. Taxes levied and becoming due during the current year, from the time the amount the tax levy becomes due until a penalty for non-payment is attached. Debt Service. The planned accumulation of revenues and appropriation of expenditures for the retirement of long- term debt principal and interest. Deficit. The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Delinquent Ad Valorem. Taxes that remain unpaid on and after the date on which penalty for non-payment is attached. Department. The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation. Process of allocating the cost of a capital asset to the periods during which the asset is used. Disbursement. The expenditure of monies from an account. Distinguished Budget Presentation Awards Program. A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. Employee (or Fringe) Benefits. Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government's share of costs for Social Security and the various pension, medical and life insurance plans. 208 Encumbrance. The commitment of appropriated funds to purchase an item or service. To encumber funds is to set aside or commit funds for a specified future expenditure. Enterprise Fund. A fund that accounts for operations that are financed and operated in a manner similar to private business enterprises-where the intent of the governing body is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Expenditures. The payment of cash on the transfer of property or services for the purposes of acquiring an asset, service or settling a loss. Expense. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fees. A general term for any fixed charge levied by government associated with providing a service permitting an activity, or imposing a fine or penalty. Major types of fees include business and non-business licenses, fines, and user charges. Fiscal Year. For budgeting purposes the City's fiscal year is the calendar year. Fixed Assets. Assets oflong-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. Full-Time Equivalent (FTE). The number of hours of work performed by a full-time employee in one year (2,080), or portions thereof. Fund. A separate accounting entity, with a set of self balancing accounts for recording the collection of revenues and the payment of expenditures to carry out a specific function. Fund Balance. The excess of an entity's assets over its liabilities. The term fund balance is used in governmental fund types. The term retained earnings is used in enterprise funds. GAAP. Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording encompassing the conventions, rules, and procedures that define accepted accounting principles. General Fund. The largest fund in the City, the General Fund accounts for most of the City's financial resources. General Fund revenues include: property taxes, licenses and permits, service charges, and other types of revenue. This is the fund that accounts for the revenues and expenditures necessary to deliver basic operating services: police, fire, finance, parks, public works, etc. Goal. Specific items to be accomplished during the year. Grant. A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. Homestead and Agriculture Credit Aid (HACA). An intergovernmental revenue from the State of Minnesota. HACA replaces the old homestead credit program which provided tax relief to homestead properties. HACA is an aid to local governments which pays for the increased tax relief provided to certain classes of property. 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 the State or Federal government in the form of grants or shared revenues for various activities. 209 Investment. Securities permitted by law are purchased and held for the production of income in the form of interest. Levy. To impose taxes for the support of government activities. Levy Limitation. The maximum amount permitted to be levied by a taxing jurisdiction as established by Minnesota Statutes. The levy limitations were lifted effective with taxes payable in 1993. Line Item Budget. A budget format that summarizes the object codes of expenditures for goods and services that the City intends to purchase during the fiscal year. Local Government Aid. Money given to the City from the State based on a formula that was originally designed to provide tax relief and equalization among cities. Mill. The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Municipal State Aid Maintenance. Money received from the State of Minnesota for the maintenance of certain streets within the City which are designated "State Aid Streets". Net Tax Capacity. The taxable value of all real and personal property in the city which is derived by multiplying the market value by the applicable class rates. Object of Expenditure. An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture. Objective. Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. Obligations. Amounts which a government maybe legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Operating Revenue. Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Operating Expenses. The cost for personnel, materials and equipment required for a department to function. Other Services and Charges. Include expenditures for services other than personal services. Examples of such charges include professional services, communication, transportation, advertising, printing and binding, insurance, utility services, repair and maintenance, rentals, and depreciation. Personal Services. Include expenditures for salaries, wages, and related employee benefits provided for all persons employed by the City. Employee benefits include employer contributions to a retirement system, insurance, sick leave, severance pay, and similar benefits. Prior-Year Encumbrances. Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Property Tax Levy. The amount of dollars to be collected from the taxable property within a taxing district. Proposed Budget. The recommended City Budget submitted by the City Manager to the City Council. 210 Proprietary Funds. Funds that account for government operations that are financed and operated in a manner similar to a private business. Reserve. An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending. Resolution. A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Resources. Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Retained Earnings. The accumulated earnings of an Enterprise Fund which have been retained in the fund. Revenue. Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, and interest income. Special Revenue Fund. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Supplemental Appropriation. An additional appropriation made by the governing body after the budget year or biennium has started. Supplies. Include articles and commodities which are consumed or materially altered when used, such as office supplies, operating supplies, repair and maintenance supplies, and small tools and minor equipment. Tax Capacity. This measure replaced assessed valuation according to the 1988 tax law changes. Tax Capacity is derived by using the new tax capacity percentages established by the Legislature. Tax Capacity Rate. This replaced the term "Mill Rate" and was adopted by the Legislature in 1988. This rate will be expressed as a percentage. Transfers In/out. Amounts transferred from one fund to another to assist in financing the services for the recipient fund. Truth in Taxation. A program adopted by the State Legislature which requires local governments to provide notice of their proposed budgets and levies. They are then required to hold public hearings to inform the citizens and give them the opportunity to provide input on spending and taxing levels. Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance. The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. 211