HomeMy WebLinkAbout1998 Adopted Budget
CITY OF COLUMBIA HEIGHTS
ADOPTED ANNUAL BUDGET
FOR THE
FISCAL YEAR BEGINNING JANUARY 1, 1998
1998 ADOPTED BUDGET
March 16, 1998
CITY OF COLUMBIA HEIGHTS
1998 BUDGET
TABLE OF CONTENTS
SECTION I . INTRODUCTION
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1-1
Principal City Officials ................................................ 1-3
Geographical Location . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1-4
City Manager's Budget Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1-5
SECTION II . BUDGET SUMMARY
Changes in Tax Levy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-1
Tax Levies Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-2
City Portion of Property Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-3
Revenue Assumptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-4
Expenditure Assumptions ............................................. 2-9
Changes in Fund Balances ........................................... 2-13
Summary of Personnel by Department, 1996-1998 . . . . . . . . . . . . . . . . . . . . . . . .. 2-14
Resolution Adopting the 1998 Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-16
SECTION III. OPERATING BUDGET
SUMMARY
Revenues and Expenditures ........................................... 3-1
DEPARTMENT BUDGETS
Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-3
Mayor-Council (101-41110) ......................................3-6
City Manager (101-41320) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-7
Assessi ng (1 01-41550) ......................................... 3-8
Legal (101-41610) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-9
Community Development. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-11
Building Inspections (201-42400) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-14
Administration (201-46310) ..................................... 3-15
CDBG/Block Grant (202-46350) ................................. 3-16
CDBG/HOME (202-46355) ..................................... 3-17
Parkview Villa North (203) ...................................... 3-18
EDA (204-46314) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-19
Metro Section 8 Housing (204-46315) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-20
HOME Improvement (204-46324) ................................ 3-21
Section 8 Certificates (205-46325) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-22
Section 8 Vouchers (205-46335) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-23
Parkview Villa South (213) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-24
Rental Properties
4607 Tyler (235-46360) .................................. 3-25
4519-21 Taylor (235-46370) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-26
4642-44 Taylor (235-46380) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-27
Temp HousingNacant Land (235-46385) .......................... 3-28
HRA (299) .................................................. 3-29
Multi-Use Redevelopment (420) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-30
Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-31
Elections (101-41410) ......................................... 3-34
Finance (101-41510) .......................................... 3-35
Water Administration (601-49440) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-36
Sewer Administration (602-49490) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-37
Data Processing (720-49980) ................................... 3-38
Data Processing Capital Equipment (437) . . . . . . . . . . . . . . . . . . . . . . . . . . 3-39
Fire Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-41
Fire (101-42200) ............................................. 3-44
Fire Capital Equipment (431-42200) .............................. 3-45
Civil Defense (101-42500) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-46
Civil Defense Capital Equipment (431-42500) . . . . . . . . . . . . . . . . . . . . . . . 3-47
General Government. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-49
General Government Buildings (101-41940) ........................ 3-52
Recognition/Special Events (101-45050) . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-53
Contingencies & Transfers (101-49200) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-54
Cable Television (225-49844) ................................... 3-55
Imaging (225-49980) .......................................... 3-56
Refuse Disposal (603-49510) ................................... 3-57
Refuse Collection (603-49520) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-58
Recycling (603-49530) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-59
Hazardous Waste (603-49540) .................................. 3-60
Energy Management (710) ..................................... 3-61
Police/Fire Contingencies Reserve (888) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-62
Library .......................................................... 3-63
Library (240) ................................................ 3-66
Municipal Liquor Stores ............................................ 3-67
Top Valu I (609-49791) ........................................ 3-70
Top Valu I Capital Equipment (436-49791) ......................... 3-71
Top Valu " (609-49792) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-72
Top Valu " Capital Equipment (436-49792) . . . . . . . . . . . . . . . . . . . . . . . . . 3-73
Heights Liquor (609-49793) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-74
Heights Liquor Capital Equipment (436-49793) ...................... 3-75
Non-Operating (609-49794) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-76
Police Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-77
Police (101-42100) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-80
Police Capital Equipment (431-42100) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-81
Animal Control (101-42700) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-82
DARE
Projects (270-42160) .................................... 3-83
Junior High Projects (270-42161) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-84
Parents' Course (270-42162) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-85
Federal Police Grant (272) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-86
Fast Cops (273) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-87
Safe Streets (274) ............................................ 3-88
Public Works ..................................................... 3-89
Public Works Personnel (101-43000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-93
Engineering (101-43100) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-94
Engineering Capital Equipment (431-43100) . . . . . . . . . . . . . . . . . . . . . . . . 3-95
Streets
Streets (101-43121) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-96
Streets Capital Equipment (431-43121) ....... . . . . . . . . . . . . . . . 3-97
Street Lighting (101-43160) ............................... 3-98
Traffic Signs & Signals (101-43170) .........................3-99
Sanitation
Weed Control (101-43260) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-100
Tree Trimming (101-46102) .............................. 3-101
Tree Trimming Capital Equipment (431-46102) ............... 3-102
Dutch Elm Sanitation (101-46103) ......................... 3-103
Dutch Elm Replacement (101-46104) . . . . . . . . . . . . . . . . . . . . . .. 3-104
Parks (101-45200) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-105
Parks Capital Equipment (431-45200) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-106
Municipal State Aid Maintenance (212) ........................... 3-107
Water Utility
Source of Supply (601-49400) ............................ 3-108
Distribution (601-49430) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-109
Non-Operating (601-49449) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-110
Water Capital Equipment (433) ........................... 3-111
Sewer Utility
Collections (602-49450) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-112
Disposal (602-49480) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-113
Non-Operating (602-49499) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-114
Sewer Capital Equipment (432) ........................... 3-115
Garage (701) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-116
Garage Capital Equipment (434) ................................ 3-117
Recreation ...................................................... 3-119
Administration (101-45000) .................................... 3-122
Youth Program (101-45001) ................................... 3-123
Adult Athletics (101-45003) .................................... 3-124
Traveling Athletics (101-45005) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-125
Back to the Parks (101-45006) ................................. 3-126
Trips & Outings (101-45030) ................................... 3-127
Senior Citizens (101-45040) ................................... 3-128
Murzyn Hall (101-45129) ...................................... 3-129
Project Pride (280) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-130
FINANC/A~ RESOURCES FOR OPERATING BUDGET. . . . . . . . . . . . . . . . . . . . . . . .. 3-131
Ta1 Supported Funds ............................................. 3-133
! General Fund (101) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-134
Library (240) ............................................... 3-135
Community Development
General Fund (201) .................................... 3-136
CDBG/HOME (202) .................................... 3-137
Parkview Villa North (203) ............................... 3-138
EDA (204) ........................................... 3-139
Section 8 Housing (205) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-140
Parkview Villa South (213) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-141
Rental Property (235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-142
HRA (299) ........................................... 3-143
: Multi-Use Redevelopment Plan (420) . . . . . . . . . . . . . . . . . . . . . .. 3-144
Ot~er Special Revenue Funds ...................................... 3-145
. Municipal State Aid Maintenance (212) ........................... 3-146
Cable Television (225) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-147
Police
DARE Projects (270) ................................... 3-148
Federal Police Grant (272) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-149
FAST COPS Grant (273) ................................ 3-150
Safe Streets (274) ..................................... 3-151
, Project Pride (280) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-152
Capital Equipment Replacement Funds .............................. 3-153
General (431) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-154
Sewer (432) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-155
Water (433) ................................................ 3-156
Garage (434) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-157
Liquor (436) ................................................ 3-158
Data Processing (437) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-159
Enterprise Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-161
Water Utility (601) ........................................... 3-162
Sewer Utility (602) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-163
Refuse Utility (603) .......................................... 3-164
Liquor (609) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-165
Internal Service Funds ........,................................... 3-167
Central Garage (701) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-168
Energy Management (710) .................................... 3-169
Data Processing (720) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-170
Police/Fire Contingencies Reserve (888) . . . . . . . . . . . . . . . . . . . . . . . . .. 3-171
Non-Appropriated Funds .......................................... 3-173
SECTION IV. CAPITAL IMPROVEMENT BUDGET
SUMMARYOFREVENUESANDEXPENDITURES ..............................4-1
Capital Improvements
Municipal State Aid Construction (402) ............................. 4-3
Sheffield (41 0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-5
General Government Buildings (411) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-6
Parks (412) .................................................. 4-8
Infrastructure (430) ........................................... 4-10
Water Construction (651) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-12
Sewer Construction (652) ...................................... 4-14
FINANCIAL RESOURCES FOR CAPITAL IMPROVEMENTS BUDGET. . . . . . . . . . . . . . 4-17
CAPITAL EQUIPMENT REPLACEMENT 15-YEAR PROJECTION. . . . . . . . . . . . . . . . .. 4-18
SECTION V - DEBT SERVICE BUDGET
Summary of Revenue and Expenditures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5-1
Bonds (376-385) .................................................... 5-2
SECTION VI- SUPPLEMENTARY INFORMATION
General Fund and Library Fund Revenue ....... . . . . . . . . . . . . . . . . . . . . . . . . . . 6-1
General Fund and Library Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-2
General Fund and Library Fund Comparison of Expenditures & Revenues . . . . . . . . 6-3
City Manager's Adjustments to 1998 Department Proposed Budget . . . . . . . . . . . . . 6-4
1998 Overall Budget Summary ......................................... 6-7
1998 Overall Budget Summary Chart .................................... 6-8
Comparison of 1997 and 1998 Taxes: General Fund & Library Fund ............ 6-9
Summary of Personnel, 1996-1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-10
Community Profile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-13
Glossary of Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-15
INTRODUCTION
Form of Government
The City of Columbia Heights operates under a home rule charter/City Manager form of government. All policy
decisions and legislative activities are the responsibility of the City Council, but the administrative duties are
delegated to the City Manager. One of the many administrative duties of the City Manager is to prepare an
annual budget for approval by the City Council.
Budget Format
Over the years, the budget has been prepared in several different formats. Each evolution of the budget
document has been designed and intended to provide the best possible information to the City Council and the
general publiC in the most user-friendly format. For the 1998 budget document, the format has been
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 a format is to have a document that is more readily understandable and usable by the
general public.
Budget Preparation Procedures
Beginning in March of each year department heads start the preparation of their budget request for the next
calendar year. The budget process starts with the Finance Department providing budget worksheets and
computerized working disks to all departments. along with a budget preparation manual, to prepare their draft
proposed budgets for the upcoming year. Once these worksheets and computer disks are completed by the
departments, they are returned to the Finance Department, who 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
in May. The City Manager spendS approximately one month reviewing the budget document and. together with
the Finance Director, meets with all division/department heads to review their budgets and proposed City
Manager changes. Once this process is completed, the City Manager submits his final budget modifications to
the Finance Department, who then prepares and assembles a final City Manager recommended budget with
graphics and summary information to go along with the budget detail. Once this is completed it is reviewed by
division/department heads and submitted to the City Council at a Council meeting in August. During August
and September, the Council reviews the budget with the City Manager and Finance Director to prepare the
proposed budget. By September 15th a proposed budget and tax levy is certified to Anoka County. By
November 24th, the County sends a notice to each taxpayer indicating the proposed property tax increase and
the date of each tax district's budget hearing. Between November 29th and December 20th, the Council holds a
publiC hearing on the proposed budget. After the hearing, the Council approves the proposed budget and next
year's proposed property tax levy, which is necessary to finance the approved budget. This levy and budget is
then certified to Anoka County by the City Treasurer. The County collects the property taxes on behalf of the
City.
Budget Organization
The City's new format for the annual budget consists of three basic sections: Operating Budgets, Capital
Budgets, and Debt Service Budgets. Each of the budgetary sections are comprised of funds. A fund is defined
as an independent fiscal and accounting entity with a self-balancing set of accounts and resources which are
dedicated for a specific purpose. The revenue and expenditure accounts for each fund are listed within each
budget section. Expenditure accounts within the funds that comprise the Operating Budget are grouped by
functional areas of the City. This is a significant improvement since, for example, all police functions, whether
they are grant funds, general funds, or other areas, are grouped together so that when the City Councilor
citizens review the police section of the budget, they can see the total Police Department expenditures. This
same theory holds true for Administration, Finance, Public Works, Recreation, Community Development, and
Fire. Under the new format. everything is grouped by functional area, with a summary by fund. Within each of
these functional areas, budgets and expenditures are classified by five major categories: Personal Services,
Supplies, Other Services & Charges, Capital Outlay, and Contingencies & Transfers.
Page 1-1
Personal Services: Accounts for all costs for employees of the City, including salaries, over-time, PERA
and FICA contributions, workers' comp, hospitalization, and other benefits.
Supplies: Includes all consumable items such as office, computer, janitorial, and program supplies.
Also included under this classification are items such as minor office equipment, uniforms, protective
clothing, library materials, vehicle parts, gas, oil and lubricants, and cost of goods purchased for resale,
induding the Metropolitan Council sewer charges, water purchased from Minneapolis, and
refuse/recycling charges for disposal.
Other Services & Charges: This is the catch-all for all items not included in Personal Services,
Supplies, and Capital Outlay. It basically 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 is less than $1,000 per item, it would fall under the Supplies classification.
Contingencies & Transfers: Covers contingencies, which is a budget item covering unknown or
unexpected expenses in addition to transfers, which are amounts of money that are budgeted in one
fund to be transferred to another fund to cover expenditures.
Page 1-2
CITY OF COLUMBIA HEIGHTS, MINNESOTA
PRINCIPAL CITY OFFICIALS
DECEMBER 1997
CITY COUNCIL
JOSEPH S. STURDEVANT, MAYOR
Terrn expires 1/1/99
DONALD G. JOLLY, COUNCllMEMBER
Terrn expires 1/1/98
MEG JONES, COUNCllMEMBER
Terrn expires 1/1/98
GARY l. PETERSON, COUNCllMEMBER
Terrn expires 1/1/01
ROBERT W. RUETTIMANN, COUNCllMEMBER
Terrn expires 1/1/99
CITY MANAGERIAL STAFF
Ernployee Position Date Appointed
Walter Fehst City Manager July 8, 1996
M. Rebecca loader Library Director August 15, 1974
Williarn Elrite Finance Director/City Clerk Septernber 28, 1981
Linda Magee Assistant to the City Manager October 18, 1982
Charles Kewatt Fire Chief Septernber 24, 1984
Mark Winson City Engineer/Public Works Director June 15, 1992
Thornas Johnson Police Chief October 23, 1995
Kenneth Anderson Community Dev. Director March 25, 1996
Edward Brandeen Interirn Recreation Director May 20, 1997
Keith Windschitl Recreation Director August 4, 1997
Page 1-3
CITY OF COLUMBIA HEIGHTS
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CITY OF COLUMBIA HEIGHTS
DATE:
December 22, 1997
TO:
MEMBERS OF THE CITY COUNCIL
FROM:
WALT FEHST, CITY MANAGER
1998 BUDGET MESSAGE
RE:
This budget message accompanies the 1998 budget document distributed to the City Council
and available to the public.
Overview
Budget Highlights
The budget reflects the following major changes on the expenditures side: Departmental
budgets for tax-supported funds went up a total of 14.4%. This was due primarily to 165.27%
increase in EDA. This increase is attributable to including the Metro Section 8 Housing program
under EDA, along with the MHFA grant program. These increases in expenses are offset by
equivalent revenue so the net effect on property taxes is very minimal. In the Library Fund the
increase was only 3.53%, and in the General Fund it was 6.37%. The following chart shows the
major expenditure increases:
Adopted Adopted IncreaselDecrease
Budget 1997 Budget 1998 from 1997
Assessing 119,018 129,832 10,814
Elections 27,391 37,104 9,713
Murzyn Hall 199,326 217,829 18,503
City Manager 323,322 344,528 21,206
Fire 731,616 750,141 18,525
Civil Process 175,115 204,145 29,030
Mayor-Council 167,408 194,321 26,913
Engineering 287,211 322,001 34,790
Finance 477,645 523,760 46,115
General Government Buildings 160,237 220,260 60,023
Streets 523,568 587,892 64,324
Police 2,056,122 2,200,364 144,242
Significant changes on the revenue side include: In 1997 the state started a new type of funding
called Local Performance Aid (LPA). For the first two years, cities were eligible to receive this
aid simply by applying for it and indicating that the city was developing performance standards.
After the first two years, the City needs performance measurement standards in place to
Page 1-5
continue to receive the aid. This two-year period will be up in June of 1998, which is when we
have to certify our request for aid for 1999. This means that by June of 1998 the City needs to
have in place a system of performance standards for measuring and reporting performance back
to the City Council in the area that the performance aid is used. Under the current regulations,
this report only has to be for the amount of money that is received in performance aid and only
in the area the performance aid is used. In 1997 the City received $21,188 in local performance
aid. For 1998, the City should receive $24,763. It should be noted that this is not additional
money to the City. The majority of this money is a reduction in what the City would have
received in HACA. Subsequently, if the City does not comply with the state required
performance standards, it will be a loss in revenue to the City.
The other two major sources of state revenue are Homestead and Agricultural Credit Aid
(HACA) and Local Government Aid (LGA). The following chart shows the increases in the three
major state aids for 1998 compared to 1997:
1997 Budget 1998 Budget Amount of Increase
LGA 2,174,903 2,218,390 43,487
HACA 959,628 959,829 201
LPA 21,188 24,763 3,575
Total 3,155,719 3,202,982 47,263
The next major source of revenue in governmental-type funds is the City's tax levy. In this area,
there were some significant changes by the State legislature for taxes payable 1998. The major
change was in class rate percentages of real property. There was a significant shift in the tax
capacity value from commercial-industrial to residential. As you can see from the following chart,
there was a slight reduction in tax capacity value on hornes over $75,000. The reduction was
from 2% to 1.85%; however, there was a more significant reduction in commercial-industrial
property as is reflected in the chart. The net result of this is that a significant arnount of the tax
revenue previously paid by commercial-industrial properties will now be picked up by residential
properties.
CLASS RATE PERCENTAGES OF REAL PROPERTY TYPE TAXES PAYABLE 1997 AND 1998
Payable 1997 Payable 1998
Class Real Property Description Class Rate Real Property Description Class Rate
1a Residential homestead Residential homestead
First $72,000 1.00% First $75,000 1.00%
Over $72,000 2.00% Over $75,000 1.85%
3a Commercial-Industrial Commercial-I ndustrial
and public utility and public utility
First $100,000 3.00% First $150,000 2.70%
Over $100,000 4.60% Over $150,000 4.00%
4a Residential non-homestead 3.40% Residential non-homestead 2.90%
4 or more units 4 or more units
4b(1 ) Residential non-homestead, 2.30% Residential non-homestead, 2.10%
1-3 units 1-3 units
Page 1-6
In addition to the legislature making changes to the class rate percentages, they also imposed
levy limits for tax year payable 1998 and 1999. Under the imposed levy limit, the City's levy limit
base, which is comprised of the City's 1997 levy, LGA, HACA, and LPA, can only increase by
the amount of the irnplicit price deflator adjustment and the percentage of increased households
in the City. For taxes payable 1998, the implicit price deflator adjustment is 2.2% and the
household growth is 0.1%, for a total levy limit base increase of 2.3%. The net result of this is
that the levy limit increase is lirnited to a total of $91 ,842 for the library, EDA, and General Fund
levy. In addition to the levy limit, the legislature reinstituted special levies to cover special
situations and commitments the City may have previously made that would not be covered by
the levy limit. One of these special levy areas is for matching fund requirements under state and
federal grants. For this, on a preliminary basis, we have included the total fourth year match
requirement for the special policing grants since a condition of the grants is that the City pick
up the entire fourth year cost. This amounted to $66,285.
The following chart shows the breakout of the City's levy for 1997 and 1998, including the
special levy. The total adopted levy for the City in 1998 is an increase of $163,290 over the
1997 levy. As a comparison, the 1997 levy was an increase of $221,359 over the 1996 levy.
Subsequently, the actual proposed increase for 1998 is slightly less than the increase was in
1997.
FUND REVENUE AND PROPOSED PROPERTY TAXES
1997 1998 Increase
Li brary 422,043 443,145 21,102
EDA 99,000 99,000 0
General Fund 2,517,101 2,593,004 75,903
Certified Property Tax (levy limit) 3,038,144 3,135,149 97,005
Special Levy: 66,285 66,285
Cost of Fast Cops & Clinton
Cops for 1998
T atal Levy 3,038,144 3,201,434 163,290
The above tax levy includes both the local levy and the area-wide levy that the City receives.
At the present time, the area-wide levy is projected by the County to be an increase from the
area-wide levy last year. As the area-wide levy reduces the local levy that is paid by Colurnbia
Heights' residents, this has a significant bearing on the final taxes that will be paid by the
Columbia Heights' residents. Once this figure is finalized by the County, along with the final
property values, we will be able to project the effects of the legislative changes and the
proposed levy on individual properties in Colurnbia Heights.
Economic Environment
As indicated in the Moody's Municipal Credit Report for the City of Columbia Heights, our
finances remain satisfactory with reasonable General Fund reserves. Because of this, the City
has maintained an A1 bond rating. Our revenue structure is somewhat vulnerable to economic
pressure since approximately 49% of our revenue base comes from state and other
governmental aid. As these aids and the City's property tax revenue is received in the last six
Page 1-7
months of the year, the City has been maintaining a cash flow fund balance equal to 40% of the
General Fund operating budget.
The City's primary source for increased revenue is through property tax levies. Over the past
several years, the City Council has maintained a very conservative profile in increasing taxes
by minimal percentages. To maintain the quality of services provided to the residents of
Columbia Heights, it may be necessary to develop a policy of a slightly higher property tax
increase. At the present time, with legislative levy limits for 1998 and 1999, the City cannot
increase property taxes. The City currently benefits from the surrounding commercial economic
environrnent. For 1998, it is projected that the City will receive $847,632 in fiscal disparities
area-wide tax from commercial property in other communities. This area-wide tax acts as a
direct decrease to the amount Columbia Heights' residents have to pay in property taxes.
Significant Highlights on Expenditures by Functional Area
As part of the new budget format for 1998, one of the significant changes was to format the
budget by functional area. In the past, the budget was formatted by fund. In converting it to
functional area, it is easier to get a true picture of costs for that functional area, such as Public
Works, Police, Comrnunity Development, etc. In the
following I will touch on each of the functional areas and ADMINISTRATION
the key expenditure issues for that area. EXPENDITURE SUMMARY
Administration
The Adrninistration function includes Mayor-Council,
City Manager, assessing, and legal. The total adopted
1998 budget is $872,826, which is an increase of
$87,963 over the 1997 budget of $784,863. The largest
concentration of this increase is in the area of personnel
increases. The personnel category increased by
$29,460, which did not include any added staff. Another
significant increase itern was including $20,000 in the
Mayor-Council budget for recodification of City code.
The other notable increase is a budget increase in legal
costs of $29,030. As legal costs have grown significantly
in recent years, I strongly recommend that the City
Council review options for City Attorney and prosecuting
services.
1 I
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0.8
0.7
0.6
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~
0.4
0.3
0.2
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o
1995 1996 1997 1998
. Contingencies & Transfers III Supplies
. Capital Outlay . Personal Servkes
. Other Services & Charges
Community Development
This functional area covers all services previously provided by the Housing & Redevelopment
Authority in addition to expanded areas of economic development and building inspection
services. The specific departments covered are Building Inspections, Administration, Community
Development Block Grant, Parkview Villa, Economic Development Authority, Section 8 Housing,
Home Improvement, Rental Housing, HRA, and Multi-use Redeveloprnent. This functional area
of the City was created in 1996 with the establishment of the EDA and the transfer of previous
HRA staff to the EDA as a City department. The most significant expense change in this area
Page 1-8
Finance Department
This functional area covers elections, finance, data
processing, and utility billing administration for the
water, sewer and refuse departments. The total
increase for 1998 in this functional area is $108,441,
with $48,914 of this being in the personnel area to cover wage increases which consisted of a
cost of living increase plus movement through the pay plan. Also included in the budget is
$47,372 for salaries and benefits of an additional MIS technician in the data processing area.
With the City's significant advancement into
computerization, optical imaging, and other areas, it is
virtually impossible for one MIS technician to maintain
the data processing operation throughout the City. With
more sophisticated computers and programs and the
overall expansion, it is essential to have a second entry
level technician to aid in this endeavor. The other area
of significant note is the election department. For 1998
we have budgeted $4,800 for the replacement of four
deteriorated ballot boxes and to acquire ten new voting
0.6
booths. In state and federal elections the major backup g
== 0.5
in election polls is due to the shortage of voting booths. ~
Subsequently, we have started increasing the number
of voting booths in recent years, hoping to have an
adequate supply by the year 2000 presidential election.
It should also be noted that we will not have an election
budget for 1999 as conversion from odd to even years
will be in place by that time, with the last odd year
election being held in 1997.
is Community Development taking full control of the
Metro Section 8 Housing program. This increased the
budget by approximately $648,000 in expenditures,
which is offset by additional Section 8 revenue
including a significant increase in administrative fees.
The next significant area of increase was in building
inspections, which increased by a total of $54,160.
$31,956 was in the personnel area for salary increases
and additional staffing. For 1997 building inspections
was budgeted at 2.25 full-tirne equivalent positions and
in 1998 this was increased to 2.695 full-time
equivalency. In addition, $20,000 was budgeted for
planning consultant services to assist with the
comprehensive plan and to update the City's zoning
ordinance.
Page 1-9
COMMUNITY DEVELOPMENT
EXPENDITURE SUMMARY
3
2
g
~ 1.5
1
0.5
o
1995
1996
1997
1998
. Contingencies & Transfers
. Capital Outlay
. Other Senices & Charges
II Supplies
. Personal Senices
FINANCE
EXPENDITURE SUMMARY
1
I
1 I
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I I 1""</,,,,.1"' I
I I 1'1 I
I I 1 I I
I I 1 I I
I I 1 I I
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0.9
0.8
0.7
0.4
0.3
0.2
0.1
o
1995
1998
1996
1997
. Contingencies & Transfers II Supplies
. Capital Outlay . Personal Senices
. Other Senices & Charges
General Government
This functional area as a grouping is totally new for the
1998 budget. In essence, it is a collection of all the
departmental areas that are not specifically assigned to one division head. This functional area
includes the following departments: general government buildings, recognition/special events,
contingencies and transfers, cable television, optical imaging, refuse funds, hazardous waste,
energy management, and police/fire contingencies fund
(pension fund). All of the departments existed prior to
1998; they simply were not grouped together into one
functional area. The total budget increase for 1998 for
this functional area is $46,292, with the primary
increase coming under the general government
buildings area, which saw an increase of $60,000 for
1998. This budget primarily covers maintenance, repair
of City Hall and general supplies for City Hall. The rnajor
functional areas covered under this are the Honeywell g
contract, gas, electric, water utilities, janitorial service, ~ 1.5
carpet cleaning, boiler and other needed repairs. A new
itern in this department for 1998 is the proposed
installation of a security system for City Hall in the
amount of $20,000, a new central copier for $15,000,
installation of some new heating and cold air return
ducts in the amount of $5,000, roof repairs for $7,000,
and plumbing and kitchen cabinets remodeling in
Community Development for $1,300. The next
department in this functional area is recognition/special
events. This was put together in approximately 1994 as
a catch-all for several miscellaneous items that were in
other departments. It covers such expense items as the City newsletter, City beautification
costs, queen and City float expenses, City bus maintenance, employee and volunteer
Fire
This functional area is comprised of the Fire
Department, civil defense, and capital equipment
replacement of these functions. Overall, the total
expenditures in this functional area were reduced by
$44,627 in the 1998 budget. This was due primarily to a
large reduction in fire capital equipment replacement,
which was reduced from $87,756 in 1997 to $18,105 in
1998, a reduction of $69,651. This was offset by an
increase in the Fire Department of $18,525. In the area
of capital equipment replacement, the total expenditure
of $18,105 is to purchase a new car for the Fire Chief.
In the area of civil defense, the most significant increase
is due to scheduling 60 hours of a top police officer at
overtime rates to conduct mandatory training for police
reserve officers. This item should be researched to have
training done at a non-overtime rate, which would result
in a 33% savings.
Page 1-10
FIRE
EXPENDITURE SUMMARY
1.2
1
0.8
g
;.::: 0.6
~
0.4
0.2
o
1995
1996
1998
1997
. Contingencies & Transfers
. Capital Outlay
. Other Services & Charges
IlilIII Supplies
. Personal Services
GENERAL GOVERNMENT
EXPENDITURE SUMMARY
3
2.5
2
1
0.5
o
1995
1996
1998
1997
. Contingencies & Transfers
. Capital Outlay
. Other Services & Charges
I!IIllI Supplies
. Personal Services
recognition, Heights Pride, and other miscellaneous minor expenses. For 1998, there is no
projected change to the expenses in this department. Another major expenditure department
included in this function is contingencies and transfers.
This year $21,000 was budgeted for contingencies and
$495,374 for transfers out to other operating areas. The
largest transfer out is $237,394 to Community
Development to fund building inspections operations
and other costs within that functional area. In the cable
television fund, we continue to budget for optical
imaging in the amount of $51,000 for 1998. The refuse
fund is included, with a projected contract cost increase
for 1998 of $42,235. The final significant item is the
energy management fund which accounts for Honeywell ] 0.3.
contract costs, gas and electric costs on all of the ~
buildings included under the Honeywell contract.
Ubrary
The City's library is located at 820 40th Avenue. For
1998, the total budget increase was $12,800. This was
a cornbination of increases in several areas and
decreases in others. Basically, personnel costs
increased by $31,263, while capital outlay went down by
$19,130, resulting in the net increase of $12,800. The
most significant change in the library budget is due to
the addition of part-time personnel hours.
Uquor
The liquor function is comprised of three liquor stores,
Top Valu I, Top Valu II, and Heights Liquor, along with
a non-operating department and capital equipment
replacement funds for each of three stores. Top Valu I
is located at 4340 Central Avenue. This store opened in
November of 1984 and was the City's first endeavor into
a large volume discount liquor operation. Since its
opening it has been very successful. The City's second
endeavor along this line was Top Valu II at 2241 37th
Avenue. This store followed the same concept as Top .~
Valu I and opened in April of 1994. As this store is ~
located in a lower traffic area, its growth has been
slower but very steady. Each year it shows a
progressive increase in sales and profitability. With the
opening of the new Cub store in Apache Plaza, we have
seen a significant increase in business and profitability.
Heights Liquor is the third store and is located 5225
University Avenue. This store was opened in 1964 and
has remained a small, traditional liquor store. It does not
operate on a high volume discount basis. Markups are
higher at this store, along with profitability which is due
primarily to taking advantage of high volume purchasing
Page 1-11
LIBRARY
EXPENDITURE SUMMARY
0.6
0.5
0.4
0.2
0.1
o
1995 1996
1997 1998
. Contingencies & Transfers
. Capital Outlay
. Other Senices & Charges
HI Supplies
. Personal Senices
LIQUOR
EXPENDITURE SUMMARY
1.5
1
0.5
o
1995
1996
1998
1997
. Contingencies & Transfers m Supplies
. Capital Outlay . Personal Senices
. Other Services & Charges
discounts based on the volume purchased at Top Valu and the lower overhead expenses of a
City-owned operation. The net result is that for a small, traditional liquor store, Heights Liquor
is the City's most profitable liquor store. There are no significant operational changes projected
for the liquor operation in 1998. In the area of capital equipment costs we are planning to
purchase a new telephone system for Top Valu I at a cost of $4,000, a carpet cleaning machine
to be shared between the two stores at a cost of $2,000, and front glass protection for the store
on 37th Avenue at a cost of $6,000. In Heights Liquor we are planning on the purchase of two
stand-alone coolers to enhance wine cooler sales at a cost of $8,000. In the non-operating
budget, the liquor operation continues to fund the DARE program, with a budgeted transfer of
$5,000. Other transfers are $69,323 to the General Fund for administrative expenses, $50,000
to infrastructure, and $90,000 to the Capital Equipment Replacement Fund, for a total transfer
out of $310,103, constituting the bulk of the profits of the liquor operation.
Police
This functional area is comprised of the Police
Department, animal control, DARE, federal and Fast
Cops police grants, safe streets grants, and capital
equipment replacement. Expenses in this functional area
increased by a total of $224,047 in 1998. Of this
amount, $132,423 is in the personnel area; another
$91,400 is in capital equipment. During 1998 two of the
police grants expire, and these officers are proposed to
be picked up under the General Fund. The third grant ~
expires in 1999. In the area of staffing, one sergeant ~ 1.5
position is eliminated and two corporal positions have
been added. The net result is a reduction in overall
costs by almost $10,000. In the area of capital
equipment, the budget includes the purchase of two full-
size police cars and one slightly down-sized unmarked
car. The other significant item that is budgeted is
$100,000 to upgrade the Police Department's
microcomputer system. Although this is budgeted for
$100,000, significant research needs to be completed
before the actual purchase is made. The proposal in the
budget would be to purchase a system compatible with
the Anoka County Sheriffs Department to allow for a cornputer tie-in between the two systems.
In addition, other routine capital equipment is proposed including the continued upgrade of
adding two more squad video systems and two more notebook computerized mobile digital
terminals, along with one new light bar and one new radar unit, for a total capital equipment cost
of $197,345. In the area of animal control, the 1998 budget proposes continuing to contract with
the North Metro Humane Society for animal services. It is projected that this contract will see
only a slight increase in 1998. DARE projects are projected to continue with very minimal
changes. The federal police grant for two officers ends in September of 1998. The Fast Cops
grant continues for all of 1998.
Page 1-12
POLICE
EXPENDITURE SUMMARY
3
2.5
2
1
0.5
o
1995
1996
1998
1997
. Contingencies & Transfers
. Capital Outlay
. Other Senices & Charges
III Supplies
. Personal Senices
Public Works
This functional area is comprised of several departments crossing several funds. One of the
significant advantages of the new format of the 1998 budget is that it shows the entire Public
Works function in one area. The areas that are covered by this function are engineering, streets,
weed control, parks, tree programs, water utility, sewer
utility, central garage, and capital equipment
replacement funds for the Public Works operation. The
budget for Public Works for 1997 was $4,908,098. For
1998 it increased by $171,464, for a total of $5,079,562.
The most significant increases were in engineering for
$31,790; streets for $64,324; and central garage for
$70,027. In the area of personnel, the overall personnel
costs in Public Works increased for a total personnel
budget of $1,595,618, or an increase of $126,691. In
addition to personnel cost increases, other significant ] 3
items are purchasing a new engineering copier for ~
$10,000 and an engineering scanner for $3,000. In
streets, the most significant costs are the purchase of a
new snowblower for $47,500 and a new snowplow for
truck #0019 for $5,500. In the tree maintenance area,
the dutch elm sanitation budget is down $17,445 due to
the overall reduction of elm trees in the City by the past
replacement programs. Capital outlay in the parks
department amounts to $135,255 for the replacement of
a Mott mower at $3,000 and an MT trackless with
attachments for $124,000. The state aid street
maintenance function remains relatively constant with
past year expenditures. In the water department, expenditures again rernain quite constant for
operations. Included in the budget is an increase from $15,000 to $25,000 and a transfer out
to the capital equipment replacement fund to continue to provide funds for future equipment
replacement. In the area of equipment replacement for 1998, it is proposed to purchase two new
Onan generators at a total cost of $40,000 and a new master control panel and telemetry for a
cost of $65,000, with the cost being split 50/50 between sewer and water. In the sewer fund,
general operations rernain constant. In the area of capital equipment, it is proposed to purchase
one new Onan generator for the Silver Lake lift station at a cost of $16,000. In central garage
costs remain relatively constant for 1998, with the major cost change being the reallocation of
the expenses under the Honeywell contract. When the Honeywell contract was originally
entered into, Honeywell could not provide the City with a good breakdown by department. From
several years of experience under the contract, costs have been reallocated by staff. The
amount originally allocated to the garage was low, and subsequently it was increased in 1998
by $21,365.
PUBLIC WORKS
EXPENDITURE SUMMARY
6
5
4
2
1
o
1995
1996
1998
1997
. Contingencies & Transfers
. Capital Outlay
. Other Senices & Charges
III Supplies
. Personal Senices
Recreation
Recreation is comprised of several departments, including administration, youth athletics, adult
athletics, traveling athletics, Back to the Parks program, trips and outings, senior citizens,
Murzyn Hall management, and Project Pride. Overall, this functional area increased by $36,159
from 1997. Approximately three years ago, the City Council started and funded a Back to the
Parks program in the amount of $10,000. Funding for this program is continued at that level. It
Page 1-13
Conclusion
The above description should give an overview of the
most salient changes and assumptions included in the
budget. As much as feasible, this is a hold-the-line
budget, as much as possible to avoid significant
increases in property taxes. However, the budget does
give high priority to public safety efforts, and the
continuation of the police grant officers. Included with
the budget document are summary schedules for
revenues and expenditures, personnel, and detailed
capital budget requests. These are intended to provide an overview of the total City budget.
Each functional section and department within the budget includes a narrative of the
departments' major goals and objectives. Also included are budget summaries of the program
totals by division, classification, and fund. It is hopeful that the new format by functional area
with the new summary information, graphics, and narrative, will provide a more user-friendly
document.
may be appropriate as part of the budget process to
review the objectives of this prograrn, and look in detail
at how funds have been expended in the past. Other
than that, Recreation appears to be on an even status in
other areas. In Murzyn Hall, the most significant budget
item is a security system in the amount of $10,000, and
an increase for the Honeywell contract and utility
expenses of $12,000. The security system was
purchased in 1997, so this item was cut from the final
budget.
RECREATION
EXPENDITURE SUMMARY
0.7
0.6
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pIIIIIIII I I
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1995
1996
1997
1998
. Contingencies & Transfers
. Capital Outlay
. Other Services & Charges
II Supplies
. Personal Services
The budget process is a major undertaking by City staff and the City Council, which requires a
great deal of work performed by all involved to bring the process to a successful conclusion. I
extend my appreciation in this endeavor to all department directors and their staff, and a special
thanks to Jean Andres and Deb Novak for their time in compiling the budget and their extensive
efforts in converting the budget document from the previous format to the new format. This was
a very trying and exhausting endeavor, and their extensive efforts are greatly appreciated.
Page 1-14
CHANGES IN TAX LEVY
1995 -1998
The City's tax levy had increased from $2.596 743 in 1995 to $3,201,434 in 1998.
The EDA levy was established in 1996.
500 -
3000 --(\0 G;~~;~~L F~ND
! i
~I II.. L..IB....R. AR. Y..F..LiND
i J:J EQ.~J"1 ~p__
2500 '
i
I
2000
rfl
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,....
-
t-
1500
1000 i
o I
1995
1996
1997
1998
The following is a breakdown of the increases in the tax levy payable in 1998.
Increase
Amount
Percent
Increase
Total
142.188
21 102
o
163.290
5'}lo
5'%
N/A
10%
General Fund
Library Fund
EDA Fund
Page 2-1
CITY OF COLUMBIA HEIGHTS
TAX LEVIES PAYABLE 1995-1998
1995 1996 1997 1998 Amount
Actual Actual Adopted Adopted Of Change
-'--~'--'---~'._.- ,.
General Fund 2,204,400 2,403,017 2,517,101 2,659,289 142,188
Library Fund 390.348 413.768 422,043 443,145 21,102
EDA Fund 0 0 99,000 99,000 0
- ....-.-.---..--
Total Levy 2.594.748 2,816,785 3,038,144 3,201,434 163,290
The Impact of the payable 1998 tax levy on the average home cannot be determined because
the state has not calculated the homestead credit aid yet and the county had not finaliz.ed the tax
base values for 1998. The exact amount of changes in homeowner taxes will be determined
by the amount of homestead credit aid that the City receives, the change in the City's total
tax base and the change In the county assessor's value of the home.
Page 2-2
CITY PORTION OF PROPERTY TAXES
1997 ACTUAL
\lIS('EI,IJANEOl'S
).)] 5
3.76~/()
COliNTY
27,549
SCHOOL
S4.748
,
,
I
/,."j
Ii CITY
// 29.()]8
Page 2-3
REVENUE ASSUMPTIONS FOR THE 1998 BUDGET
The 1997 state legislature implemented levy limits for property taxes payable in 1998 and 1999. Based on
this legislation, levies can only increase in accordance with the implicit price deflator adjustment, which for
payable 1998 is 2.2%. Based on the City's levy of $3,038,144 for payable 1997 and revenue increases in
local government aid and local performance aid, the City's levy increase for payable 1998 is $163,290, for a
base levy of $3,201,434.
In the legislation that was passed, in addition to levy limits they provided for special levies to cover certain
situations. The only special levy that would apply to the City of Columbia Heights is for increases in
matching fund requirements for state or federal grants. At the time of the preparation of the budget, final
rules and regulations were not available for these special levies. Subsequently, staff included $184,172 in
the budget as a special levy, bringing the proposed levy to $3,314,158. This is the full amount of the salary
costs for the three federal police officer positions. At this time it is anticipated that the final regulations will
limit this special levy to the increased 1998 costs over the 1997 costs, which would reduce the amount of
this special levy to approximately $90.000 The final special levy for the adopted 1998 budget is $66,285.
It is projected that there will be no increase in the City's homestead and agricultural credit aid (HACA) for
1998 It is anticipated that local government aid (LGA) will increase by approximately $42,000 from
$2.176.462 In 1997 to $2.218,390 In 1998.
The other Significant area of state aid IS local performance aid (LPA). This was a new aid item in 1997
Although new, it was not new revenue. In 1997 the City basically received a reduction in HACA which was
replaced by LPA ThiS aid is continued In 1998 and has increased from $21,063 in 1997 to $24,763 In 1998.
Under the regulations. the City could receive thiS aid for 1997 and 1998 by simply indicating that we would
be developing performance standards However. for 1999 the City will not receive this aid unless
performance standards are In place by June of 1998
Fiscal disparities/area-wide tax In this area the City of Columbia Heights receives a significant benefit
Fiscal disparities. more commonly known as area-wide tax, is tax revenue that the City of Columbia Heights
recel\/es from commercial property In other taxing JUrisdictions In 1997 the City received $728,149 In area-
wide tax It is anticipated that thiS amount will be slightly higher in 1998 This revenue is a direct deduction
in the amount that local taxpayers pay In property taxes.
The sewer and water fund rates have seen minimal increases In past years. Currently, the water fund
capital expenditure fund was basically exhausted for the 1997 construction projects. Water rates need to be
increased to build a water capital Improvement fund for future water line replacements. In the sewer fund.
there is still a fairly significant construction account balance However, sewer rates need a minimal increase
to maintain the operating fund.
Refuse fund revenues have significantly exceeded expenditures for several years, which has resulted in a
significant fund balance Based on this. refuse rates can potentially receive a slight reduction in 1998
The City has never maintained a storm sewer fund. Storm sewers have been financed from the sanitary
sewer fund During 1998 serious consideration should be given to establishing a storm sewer fund. In
essence, a storm sewer fund would coiiect revenue from the business district and non-profit entities An
equal offset could be made in the sanitary sewer fund to residential customers, with a net result of less
expense being picked up by residential customers and more by business and tax-exempt entities.
Liquor operations net operating revenue for 1996 was $402,022 It is anticipated that we will receive a slight
increase in tr,is for 1997 to approximateiy S453,915, and a slight decrease for 1998 to approximately
$430668 At present liquor profits are used to offset administrative expenses in the General Fund and to
fund capital eqUipment replacement
PJgt' 2-4
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 2-5
~ 4
,-.,
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.-
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ALL BUDGETARY FUNDS
Revenues for 1995-1998
7
II t 995
D t 996
II t 997
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Page 2 6
Total By Source
Taxes
Licenses & Permits
intergovernmental
Charges for Services
Fines & Forfeits
Miscellaneous
Sales Top Valu 1
Sales Top Vaiu 2
Sa,es '-Ielg'lts LIC;Jor
No'--reverJe Rece!Jts
Transfers
TOTAL REVENUE
Debt Service Budget
De::11 Service Funds
GRAND TOTAL
INCLUDING DEBT SERVICE
CITY OF COLUMBIA HEIGHTS
REVENUE SUMMARY
1995
Actual
2.660,756
180,784
4,559,875
3,814,045
114,082
1,774.116
3,123.119
1,403.023
',155,115
283,6n
1,712,601
1996
Actual
2,889,057
223.758
4,365,039
4.229,750
145.752
1,784,422
3.171.546
1,546.468
1.280.774
353,092
2.177.992
1997
Adopted
3.110.336
156,200
4,856,075
3,920,910
119,000
1.476,371
3,311.870
1.816,463
1,391,796
314.925
1.494.270
1998 Over/Under
Adopted 1997 Budget
3,273,626
189,350
6,071,350
4,144,187
145.000
1,519,841
3,082.231
1,792,608
1,424.754
323.840
1,582,395
20,781,129 22,167,650 21,968.216 23,549,182
3,052.894 2.485,111 2,541.068 2,156,390
23.834023 24.652761 24,509.284 25,705,572
Page 2-7
163,290
33,150
1,215.275
223.277
26,000
43,470
(229.639)
(23.855)
32,958
8,915
88,125
1.580.966
(384.678)
1,196,288
CITY OF COLUMBIA HEIGHTS
REVENUE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total Bv Fund
General 6,485,816 6,931,590 7.011,907 7,314,875 302,968
Community Develop Admin 0 127,033 216,000 227,216 11.216
CDBG\HOME 362,459 521,194 372,627 320,036 (52,591 )
Parkview Villa North 419,664 294,490 257,936 258,470 534
EDA 0 2,378 422,479 1,063,155 640,676
Section 8 0 177,613 337,424 298,040 (39,384 )
State Aid Maintenance 103,995 157,672 130,000 160,000 30,000
Parkview Villa South 203,970 199,777 184,304 195,950 11,646
Cable Television 95,750 142,699 90,000 98,000 8,000
Rental Property 0 44,661 46,41 0 42,060 (4,350)
library 620,938 440,278 458,993 475.395 16,402
DAR.E. 5,180 5,873 9,075 6,000 (3.075)
Federal Police Grant 43,062 58,580 31,641 84,240 52,599
Fast Cops 83,368 94,647 42,737 20,000 (22,737)
Safe Streets 0 25,770 0 0 0
Project Pride 380 0 3,500 0 (3,500)
HRA 198,085 210,845 83,192 101,107 17,915
Multi-Use Redevelopment 1 129,647 0 0 0
Cap Equip Replace-General 377,682 383,074 340,000 290,000 (50,000)
Cap Equip Replace-Sewer 39,888 37,167 37,000 37,000 0
Cap Equip Replace-Water 26,761 24,339 25,000 35,000 10,000
Cap Equip Replace-Garage 7,331 6.361 7,000 7,000 0
Cap Equip Replace-Liquor 0 0 0 21 ,235 21 ,235
Cap Equip Replace-Data Pro 0 0 0 13,000 13,000
Water 1,225,706 1 ,283,937 1,337,010 1,337,010 0
Sewer 1,426,622 1,551,151 1,091,830 1,092,380 550
Refuse 1,420,443 1,371,700 1,247,220 1,444,072 196,852
liquor Stores 5,710,951 6,044,806 6,551,929 6,333,793 (218,136)
Garage 306,715 349,851 326,825 341,940 15,115
Energy Management 272,641 297,555 287,084 332,541 45,457
Data Processing 78,158 103,000 128,775 128,775 0
Police/Fire Contingencies 187,213 277,784 236,126 203,700 (32,426)
Total By Fund 19,702,779 21,295,472 21,314,024 22,281,990 967,966
Caoital Imorovements Budaet
State Aid Construction 450,890 91,555 217,000 813,000 596,000
Sheffield 269,795 132,872 72,192 72,192 0
General Gov't Buildings 16,370 14,630 5,000 2,000 (3,000)
Parks 22,696 174,686 70,000 120,000 50,000
Infrastructure 140,553 209,595 160,000 130,000 (30,000)
Water Construction 30,020 27,647 25,000 25,000 0
Sewer Construction 148,026 221,193 105,000 105,000 0
Total Capital Budget 1,078.350 872,178 654,192 1,267,192 613,000
Debt Service Budaet
Debt Service Funds 3,052,894 2,485.111 2.541,068 2,156,390 (384,678)
GRAND TOTAL
INCLUDING DEBT SERVICE 23,834,023 24,652,761 24,509,284 25,705,572 1,196,288
Page 2-8
EXPENDITURE ASSUMPTIONS FOR THE 1998 BUDGET
FOR TAX SUPPORTED FUNDS
The most significant single expenditure for the City is in the area of personnel costs. There is a significant
increase in this expense over both the 1996 actual and the 1997 budget. When the 1997 budget was
prepared, union contracts had not been settled for 1997. Subsequently, personnel costs increases were not
Included in the personnel section. Later, employees were given an average of a 3% increase in 1997, and for
1998, employees are receiving an average of 3.5% increase. For these reasons, comparison of personnel
costs for the 1998 budget and the 1997 budget seems much higher than it actually is.
Expenditures for materials and supplies will increase by approximately 4.6%, from $444,547 to $466,071. The
Supplies category covers all consumable supplies, including office supplies, computer supplies, minor office
equipment, printing, printed forms, chemicals, uniforms, library materials, vehicle parts, including gas, oil and
lubricants, and maintenance and construction materials used for City parks and street maintenance.
The next expenditure classification is Other Services & Charges. This is a very broad classification which
covers all items that do not fall under personnel, consumable supplies, or capital expenditures. This
classification covers all other services such as postage, telephone, travel expense, conference expense,
advertising. newsletter publication, legal publication fees, liability Insurance, utility services, and other
contractual agreements such as auditing services, legal services, and all other contracted City services. In this
area there is a significant budget increase for 1998 The total budget went from $1,851,061 to $2,528,039. The
primary Increase was due to two Community Development budget items the MHFA Home Improvement
program and undertaking the Metro Section 8 rental housing program. These two items account for a major
portion of the increase In the Other Services & Charges category.
Capital Outlay covers expenditures for capital Items such as office furniture, office equipment, and other
equipment and major improvements to City facilities. This is a category that can vary significantly from year to
year simply based on a few major items For 1998 capital outlay expenditures increased from $89,132 to
S 118,583. This amount is detailed in the individual areas of the budget. Some of the major dollar items In
Capital Outlay are General Government Buildings. $15,000 for a new central copier, and $20,000 for a City
Hall security system: Public Works $12.300 for furniture. computer equipment and new GIS software These
are the major highlights for capital equipment expenditures.
The final expenditure classification item is Contingencies and Transfers. Contingencies is a budget item where
money is set aSide for unknown items that may come up during the year. Transfers are funds that are
budgeted to be transferred out to other funds or functional areas of the City. All of these items are detailed and
explained In the indiVidual areas of the budget
p~~" 2-9
ALL BUDGETARY FUNDS
Expenditures for 1995-1998
6
1
II 1995
D 1996
II 1997
CJ 1998
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Page 2-10
CITY OF COLUMBIA HEIGHTS
EXPENDITURE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adop~~~___~ ~~7 Budget
Total Bv Functional Area
Administration 769,084 749,464 784,863 872,826 87,963
Community Development 1,473.465 1,570,684 1,843,712 2,496,515 652,803
Finance 700,079 753,488 817,696 926,137 108,441
Fire 743,103 973,227 842,271 797,644 (44,627)
General Government 2,356,716 2,508,525 2,790,949 2,837,241 46,292
Library 412,537 425,042 476,329 489,129 12,800
Municipal Liquor Stores 5,748,086 5,936,934 6,356,583 6,278,655 (77,928)
Police 1,977,312 2,202,819 2,336,748 2,560,795 224,047
Public Works 4,732,791 4,717,783 4,908,098 5,079,562 171 ,464
Recreation 436,724 493,792 550,862 587,021 36,159
Capita! Improvements 1,470,045 678,163 909,125 1,359,500 450,375
Non Appropriated 52.659 48,168 0 0 0
Debt Service 2,801.439 3,064,803 2,887,136 2,401,910 (485,226)
--
Total 23,674,040 24,122,892 25,504,372 26,686,935 1,182,563
Total Bv TY:Je
Personal Services 5,846,567 6,120,534 6,406,076 6,947,400 541,324
Supplies 3,009,462 3,200,433 3,460,477 3,494,800 34,323
Other Services & Charges 3,152.212 3,394,577 4,133,595 4,900,521 766,926
Capital Outlay 1.314.395 1.016.646 851,935 964,653 112,718
Contingencies & Transfers 1,453.154 1,824,660 1,605,840 1,566,573 (39,267)
Debt Service 2,801,439 3.064.803 2,887,136 2,401,910 (485,226)
Non Appropnated 52,659 48,168 0 0 0
Merchandise for Resale 4,574,107 4.774,908 5,250,188 5,051,578 (198,~~1
---~ --.------...- -
Subtota; 22,203.995 23,444,729 24,595,247 25,327,435 732,188
Capital Improvement Budget by Type
Personal Services 51,614 45,493 0 63,000 63,000
Supplies 13,052 5.029 0 0 0
Other Services & Charges 123.995 47.929 17,325 50,500 33.175
Capital Outlay 920,138 427,070 816,800 1,246,000 429,200
Contingencies & Transfers 361,246 152,642 75,000 0 (75.000)
Subtotal 1,470,045 678,163 909.125 1,359,500 450.375
-----...-...... -.. ~ .-.----
Total By Type 23,674,040 24,122,892 25,504,372 26,686,935 1,182,563
Page 2-11
CITY OF COLUMBIA HEIGHTS
EXPENDITURE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total Bv Fund
General 6,189,057 6,683,277 7,238,480 7,641 ,430 402,950
Community Develop Admin 149,722 190,009 215,164 229,266 14,102
CDBG\HOME 381,718 457,057 369,182 321,231 (47,951 )
Parkview Villa North 360,883 261,512 257,221 289,327 32,106
EDA 24,589 77,120 435,578 1,061,865 626,287
Section 8 84,604 101,407 300,969 301,434 465
State Aid Maintenance 243,980 139,735 154,726 142,159 (12,567)
Parkview Villa South 123,519 137,734 137,120 158,913 21,793
Cable Television 76,261 101,547 174,763 149,252 (25,511 )
Para-Transit 0 0
Rental Property 0 56,407 45,286 51,287 6,001
Library 412,537 425,042 476,329 489,129 12,800
DAR.E. 5,823 3,611 9,075 8,950 (125)
Federal Police Grant 86,394 91,213 112,290 84,240 (28,050)
Fast Cops 14,011 32,171 42,737 56,371 13,634
Safe Streets 0 25,372 0 0 0
Project Pride 1,877 1,805 3,185 0 (3,185)
HRA 303,677 279,813 83,192 83,192 0
Multi-Use Redevelopment 33,880 9,625 0 0 0
Cap Equip Replace-General 313,768 538,920 428,770 422,620 (6,150)
Cap Equip Replace-Sewer 8,714 34,096 18,589 48,500 29,911
Cap Equip Replace-Water 8,714 26,797 18,589 73,500 54,911
Cap Equip Replace-Garage 0 24,608 14,780 10,650 (4,130)
Cap Equip Replace-Liquor 0 0 0 21 ,235 21 ,235
Cap Equip Replace-Data Pro 0 0 0 13,000 13,000
Water 1,219,710 1,255,744 1,346,107 1,384,455 38,348
Sewer 1,494,871 1,301,073 1,250,451 1,204,914 (45,537)
Refuse 1,274,029 1,302,707 1,367,423 1,435,539 68,116
Liquor Stores 5,748,086 5,936,934 6,356,583 6,257,420 (99,163)
Garage 294,386 319,990 304,865 374,892 70,027
Energy Management 326,125 329,013 329,151 332,541 3,390
Data Processing 91,261 94,553 127,506 153,213 25,707
Police/Fire Contingencies 77,701 92,866 90,000 125,000 35,000
Non Appropriated 52,659 48,168 0 0 0
Total Operating Budget 19,402,556 20,379,926 21,708,111 22,925,525 1,217,414
CaDitallmDrovement Budaet
State Aid Construction 415,693 87,310 184,600 823,000 638,400
Sheffield 510,972 83,758 0 0 0
General Gov't Buildings 75,344 89,677 85,875 0 (85,875)
Parks 72,248 330,623 123,650 45,000 (78,650)
Infrastructure 6,658 3,950 157,500 157,500 0
Water Construction 24,744 7,486 188,500 225,000 36,500
Sewer Construction 364,386 75,359 169,000 109,000 (60,000)
Total Capital Budget 1,470,045 678,163 909,125 1,359,500 450,375
pebt Service Budaet
Debt Service Funds 2,801,439 3,064,803 2,887,136 2,401,910 (485,226)
Grand Total 23,674,040 24,122,892 25,504,372 26,686,935 1,182,563
Page 2-12
CITY OF COLUMBIA HEIGHTS
Cash and Fund Balances for Specific Funds
Cash Funo Inte' tund Neeaed for Designated Used In the Available (DefiCit)
Balance Balance Loans Cash Flow for SpeCrtlC Use 1998 Budget & Fund balance
12131/97 12131197 Encumbrances
10' GENERAL FliND o4,l43.S40 4.222 ,964 240,151 3.438.644 16,778 336.740 190.652
201 COMMUNITY DEVELOPMENT 685 (6,013) 829 2,050 (8,892)
202 ANOKA COUNTY CDBG 70.312 69.814 1.285 68.529
203 P"FlKVlEW VILlA NORTH 264 ,033 197,m . 195 31 ,306 166.271
204 ECONOMIC DEVELOPMENT AUTH 4.060 6,036 363 5,673
205 SECTION 8 HOUSING 193.212 1"1.215 . 3,394 137.821
212 STATE AID MAltI.'TENANCE 7.055 23.060 23 060
213 PARKVlEW VILLA SOUTH 505.670 472.806 472,805
225 CABLE TELEVISION 314,076 338.051 144 58.324 279,583
235 REN: 1<- HOUSING 26,702 (8n) 9,2Z7 (10,099)
24C LIBRAP, 254.212 251,891 220108 7.826 15,479 8,47€
250 CHASE 5.300 5.303
265 CONFISCATEO/FORFE!TED PR 2.325 2,325 2,325
270 DARE PROJECT 9.860 9.BSC 2,950 6.910
272 FEDERA~ POLICE GRANT 53.494 49.334 49,334
273 FAST COPS n,879 83.570 36,371 47,199
274 COPS, eVERTIME
276 LOCAL LAW ENFOl'ICE BLOCK GRANT 1,957 2,075 2,075
2;: C8PS Me,RE 12,72..2 12,722 1272..2
270 JUVE"ILE JUSTICE 3.039 3,039 3,039
29: PARK I,:; RAMP ASSESSMEI\TS I 234,33:: 644 718 406, C27 236,69'
299 H8USING & REDEVELOPMENT AUTH 11 144 11,144
37E T A~ 'f;, ::;RE....,EN" BONDS 1.523 4~ 931 36-' 683,774 247.59G
362 7AXINCR CAP APPR,EC 199C
38:' T t..'x IN ::;REMEW RE~UNDr,:;
I 384 T AXAB.E REFU"-'JING ' 199:'
38, ~.' - ::. :: 199,844 ! 199,844
3S>-: H: )Si~G M'::~iGA3E 23 91': 470,5~ I 446,35~ 24,152
4C' : A~ - ~_ ~j;: RC '/E~~EI'~T~ 69 :-.3" 65 E&4 l 656&4
4S~ ls;ATE Ai: CO~.JSTFu:::T:CH\ 1181.725 I 11,485 1193,21:1
i
4~~' I 5....:;::; Ft.:E v~L.,..E~ MA~AGE~~~E~~- 18 ~8t I 18 78t 18 758
t"".," C<=,,\.'~~.... JY':~ PAR~,iNG MAH~TE"'JA~~:E 4:? i32 42 498 I 42.498
4~'E ~.~=.:-"'c:'~"j : DE\'E._:JPM=~:- I (42 i)f" 142 DE:'
4C7 7,1= DISTRI:T.2 (2,2431 (2,243,
40'8 C~":'t.." IMPROV STATE STP 19.870 ~ 9,675 '19675
4iC SHE"FE"D REOEVE~OPME';" 18,876 (735 1711 (735,i71}
.4; ~ CAc-:A_ 1M:: - GEt,,' G:J\.''j B 'C' 8' 9 103 33C 7,832 95 498
41:2 CAP;, J..c 1M" . PA'1KS 139128 134 603 21,000 113.603
41'-: CAP'.... t.._ IM;c8C: v'E~iE~~"T . Pi;:' 14' 8~ 1587542, 1587542,
43C IN"PASTRUC"UP,E 1.054 ,099 1 ,063.584 247,423 27,500 788.66,1
43' CAP E='~i::: F,EF...A::E ' GE".;E 3.282 45: 3.31408E 285 892 3 028 196
432 U." EOWlP REP..ACE - SEWE 275.302 277 ,842 11.500 266.342
411 :A~ E:_I~ PEP_ACE - WATE 20' 489 203.378 38,500 164 878
434 CA" EOc.;IP REP..AeE - GARP 40 000 31.355 3,65C 27,705
6(' \f~ATE~ ;_ -ii... TY 408 508 1.921.808 , ,809,311 566 47,445 &4 48f
602 SEWEP UTI, ~y 206,816 2,083,816 1,942 .875 79 112,534 28,328 ,
6C3 RE~....:SE ~i.....'f~: 237,288 1 173.7:'7 660,000 325.000 188.707 i
60s _IQuO" FUN:J 555,793 1.354.707 169 000 877 .8.37 15C 307,720
65 . I,'\'A~E;'; ::Or-..STRI")'::iC~~ ~UN:; 252,9(;4 5'8.524 496,719 200,000 1178,195 i
652 SEWER CONSTRJCTiON F\Jt,,: 1 1,20426-: 1.9:;'1,52'\ 728 ,91 6 56.865 l' .800 1,153,940 I
72- ::E...."'!;A:.. GARAGE "95,1 H~ 34' ,083 205.330 324 32,952 1024"77
71C ENERGY MANt..GEMENT 712 (95.836) 10.582 (10E,418;'
72C DATA PR8CESS'NS 86.862 101,775 149 37,729 63,8;7
8S', CONTRIBUTED PROJECTS.RE:: 44610 44.601 44.60'
683 C:;JNTRI80TED PRCJECTS-GEf.. 13,789 13789 ~ ~ 759
884 INSURANCE FUNJ 998 1 04 '.054.055 1.054 ,055
86- ~_Ex BEf..EFiT 20 326 17.491 . 7 4;'
88<' ;:>O~ICE/FlRE CONT RESERVE 659 '87 684,091 664,0;1
89: ::;:;JMPENSATEC ABSENCES 50~ ,31 C: 34.979 34 979
N:)\e
SO'"1e available tunc Dala~ces ma, have limitations or !"Ie'" D, the nature Of the tunc For example Stree~ State Aid Funds
can Mil be used on approved state aid streets Othe' SI'T1I:ar restnC1lons apply 10 some 01 the othe' tunds
Ind,cales !r.al ttlese funds are a: the dlscrebOc, ollt1e CDunCll With no reSlnC1lor,s
; \M\O'....'1.ll%rn~l.:o~.J'r.li~ Page 2-13
CITY OF COLUMBIA HEIGHTS
SUMMARY OF PERSONNEL BY DEPARTMENT
NUMBER OF BUDGETED FULL-TIME PERMANENT EMPLOYEES
Adopted Adopted
..Q!partment Actual 1996 1997 1998
Administration 6 6 6
Community Development 6 6 7
Finance 9 9 10
Fire 8 9 9
Library 5 5 5
Liquor 6 7 8
Police 34 35 33
Public Works 30 30 30
Recreation 6 6 6
Total 110 113 114
Page 2-14
CITY OF COLUMBIA HEIGHTS
SUMMARY OF PERSONNEL BY DEPARTMENT
Bl'DGETEI> FliLL-TIiVIE PERMANENT EMPLOYEES
40
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E QJ =
"0 Q 0..
~ ;..-,
.....
--
c
-
-
E
E
0
U
III Actual 1996
D Adopted 1997
III Ado ted 1998
30
20
10
Page 2-15
RESOLUTION 87-n
RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS, MINNESOTA
ADOPTING A BUDGET FOR THE YEAR 'HI, AND SEmNG THE TOTAL CITY LEVY
COLLECTABLE FOR THE YEAR'HI AND APPROVE THE HRA L.EVY OF 172,'12
NOW. THEREFORE BE IT RESOLVED BY THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS, MINNESOTA:
ht the foUowmg IS hereby adopted by !he City 01 Columb18 Heights.
Section A. The proposed budget for 1he City of Columb18 Heiglts for the year 1 ~ IS nereby ~ and edopt8d with IlppfOpriations
for each of the funds as hsted below.
General Fund
Community Develc:lpnenl Aci'nin.
COGB/HOME
Par'KYl8W Villa North
Par'KVleW Villa South
EDA
Section 8 Housing
TlIITlp Hou~acanl Land
HRA
Para Transit Fund
State Aid
Cable TeleViSion Fund
Libra ry
DARE Project
Police Grant
Fasl Cops
PrOject Pnde
Capltai Improvements Fund
MultiUse Redevelopment
In f ra S tructu re
Capltai EQUipment Replacement Funds
Central Garage Fund
Liquor Fund
Wate' Utility Fund
Sewer Utility Fund
Refuse Fund
Water 8. Sewer Construction
Energy Management
Data ProceSSing
Police/Fire Contingencies Reserve
Debt Servlce Fund
Total ExpenH Incluc:ltng IntertuAd Tranafera
Expense
7.64 , ,430
~,266
321,231
289,327
'58.913
1 ,oe1 ,865
301 .434
51 ,287
83.192
o
142.159
149,252
489.129
8.~0
84,240
56.371
o
868,000
o
157,500
634 ,505
374,892
6.257,420
1.361,955
1.182.414
1.435,539
334 ,000
332,541
153.213
125.000
2401 910
26,616,835
SectIon S The estimated gross revenue to fund the budget of the City of Columbia Heights for all funds. IncIuc1ng general
ad valorem tax levies. as hereinafter set forth for the year 1998:
Genera! Fund
Community Development Admlr,
COGS/HOME
Par'Kvoew Villa North
Par'KVI8w Villa South
EDA
Section 8 HOUSing
Temp HOUSing/Vacant Land
HRA
Para Transit Fund
State Aid
Cable T eIe VlSlOl'\ Fund
library
DARE Pro,ect
Police Grant
Fast Cops
P f"O!eCt P ride
CapitaJ Improvements Fund
MultiUse Redevelopment
Infrastn..l~ture
CapltaJ Equipment Replacement Funds
Revenue Available
7,&4 1.430
229.266
321.231
289.327
158,913
1,061.865
"301 ,434
51.287
83,192
o
142,159
'49.252
489.129
8.950
84.240
56,371
o
868,000
o
157.500
634.505
~~ftSi
Page 2-16
c.n~ Gar8ge Fund
LiquOr Fund
Water Utility Fund
Sewer Utility Fund
RefuSe Fund
W..r & Sewer CclnatNCtiCn
Energy ManagernaI"lt
Data procesaing
poliol/Fire COl...... ReMM
Debt SeMct Fund
ToIIII RWenuelnCluclln81rdar'fUnd Tr.....
374.8e2
6.257,420
1.361,855
1,112,4'4
1,435.53i
334.000
332.54 ,
163.213
125,000
2 4101 .'0
..--
SectiCln C. The folloWing auma cA money aN levied for the CUrNnt year, CClIectMlIe in 1 -. UClCl"I the tiUIt:lII property in
uid City cA Columbia ~ta, for the foIowin; putIlOMs:
A......Wide 847.632
Genaral Fund l.evy 1,745.372
Library Fund Levy 443,'45
EOA Levy 1e,000
Special Levy 66.285
Tota1Levy 3,20' ,434
Section O. The City Council of the City of Columbia Heighta hereby ~roves the Hou.ing and Redeveloprnent AuthOrity
Tax Levy for fiacal year' 998 in the amount of $72,' 92.
The City Clertt is hereby Instl\Jcted to transmit a certified copy of this resolution to the County Auditor of Anoka County. Minnesota.
Al:Jproved this 22rd clay of December' 997
Offered By:
Peterson
Seconded By:
Ruettimann
Roll Call:
All ayes
jw:i ~~ ~~~d~A,j
ph S. vant. ayor
~~
Anna Student, nci
- .........-..
Page 2-17
1998 ALL BUDGETARY FUNDS
EXPENDITURES BY FUNCTIONAL AREA
Debl SLT\ Ice
II I",.
( aplt;d Impr\1\ L'mL'lIl"-
() ,-:;00
Admlll is! raUon
-t. (I" "
C Omtllll111 t\ De\ e]\)pmcn!
II )""
~ 70 II
FlIlancc
I '0
.,. _" 41
Fire
Rec rea t I \)11
-' 70 (I
PublIc Works
Gcncral GU\ crlltllcnt
13 10'0
~_""' 400
,"0 '
~,_, :0
Police
II XO"
LIquor
:' \)0"
REVENUES BY SOURCE
Deb! SL'n lC(' Fllnds
III -+" "
Tr;lI1~kl"
7 (1'111
T a,cs
15 X""
'\J\ \l1-le\ cl1ue Receipts
1 (~Ii (I
Llcellses & Permits
(! ()" ..
1\et Prulil-LIl]lIor
(, ,20 II
\11scL:llaneous
~. ......1)
I _, 1\
InlcrgO\ erIlmcntal
~() 3"..
F lIle, K h )rll:ll~
1\ 7""
Char!:'('s I~)r Scn Ices
-, II ()" "
p ~Jej- 'j
ADMINISTRA TION
City of Columbia Heights
r
Citizens
City
Council
Charter Commission
Economic Development Authority
Human Services Commission
Insurance Commission
Library Board
Merit Commission
Park & Recreation Commission
Planning & Zoning Commission
Police & Fire Civil Servo Comm.
Science, Techn. & Energy Comm.
Telecommunications Comm.
Traffic Commission
I
I Legal :
I
I councillsecretary/
I Deputy City Clerk
City
Manager
1
I Secretary I
Assistant to the
City Manager
, Police
I
I
..~..~.._........-....................................._........................................................
I
I
I
Admin.
Clerk
Typist
Special
Projects
Coordinator
Assessing
Accounting
Clerk /I
r I I I I
Fire I Library I Public . Recreation I Finance Community
I Works Development
I Page 3-3
I
ADMINISTRA TION
EXPENDITURE SUMMARY
1
0.9
0.8
0.7
0.6
r./)
~
0
.- 0.5
-
-
.-
2
0.4
0.3
0.2
0.1
0
1995 1996 1997 1998
II Contingencies & Transfers D Supplies
. Capital Outlay II Personal Services
II Other Services & Charges
Page 3-4
CITY OF COLUMBIA HEIGHTS
ADMINISTRATION
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Mayor-Council 194.236 181.189 167,408 194,321 26,913
City Manager 286.298 258,461 323,322 344,528 21,206
Assessing 111,375 115,969 119,018 129,832 10,814
Legal 177.175 193,845 175,115 204,145 29,030
Total 769.084 749,464 784,863 872,826 87,963
Total By Classification
Personal Services 386,897 375,467 400,908 430,368 29,460
Supplies 7.348 1.948 9,030 6,440 (2.590)
Other Services & Charges 364.321 352,333 354,925 416,018 61,093
Capital Outlay 642 1.067 0 0 0
Contingencies & Transfers 9.876 18,649 20.000 20,000 0
Total 769.084 749,464 784,863 872.826 87,963
Total By Fund
General Fund 769.084 749.464 784,863 872,826 87,963
Total 769.084 749,464 784,863 872,826 87,963
Page 3-5
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
101-41110
! FUND: GENERAL
DEPT: MAYOR COUNCIL
ACTIVITY DESCRIPTION
The City Council is the legislative branch of City government. The Council is responsible for the
establishment of policies and the adoption of local ordinances and resolutions. They appoint the City
Manager and members of various advisory boards and commissions. The Council consists of a Mayor
who is elected for a two year term, and four council members who are elected at large for staggered four
year terms.
OBJECTIVES FOR 1998
1. Integrate citizens and boards/commissions into the strategic planning process.
2. Undertake recodification of the City Code
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 95,824 101.649 84,436 92.764 8,328
Supplies 2,092 614 1,950 1,550 (400)
Other Services & Charges 86,444 60,277 61,022 80,007 18,985
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 9,876 1 8,649 20,000 20,000 0
TOTAL 194,236 181,189 167,408 194,321 26,913
BUDGET COMMENTS
The proposed 1998 Mayor-Council budget increased by $31,913 over the 1997 Adopted Budget.
Personal Services increased by $8,328, due to an increase in wages and employer contribution to
insurance adopted by Council resolution for 1997-1998. Supplies decreased by $400 due to a decrease
in minor office equipment. Other Services and Charges increased by $18,985, due to a decrease in
insurance and bonds of $1,015 and the addition of $20,000 budgeted for recodification of the City code
(included in Expert & Professional Services). Capital Outlay increased by $5,000 for a conference table
in the council chambers.
CITY COUNCIL CUT $5.000 for a conference room table, reducing the total budget increase to $26.913.
Page 3-6
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
DEPT: CITY MANAGER
101-41320;
. FUND: GENERAL
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 relation functions of the City
OBJECTIVES FOR 1998
1. Research, examine and evaluate various software programs for use in the human resources function.
2. Develop a standard board/commission orientation packet.
3. Identify policies/changes to improve customer relations with the business community.
4. Develop a "Quality Neighborhood Team" concept to improve responsiveness in addressing
neighborhood problems.
5 Evaluate the overall wage and compensation system for City employees
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted AdoDted of Change
Personal Ser, ices 252.936 233.500 276,761 294,707 17,946
Supplies 4.441 867 6,090 2,850 (3,240)
Other Services & Charges 28.279 23,027 40,471 46,971 6,500
Capital Outlay 642 1,067 0 0 0
ContingenCies & Transfers 0 0 0 0 0
TOTAL 286,298 258,461 323,322 344,528 21,206
BUDGET COMMENTS
The 1998 proposed budget increased by $21,706 over 1997. Personal Services increased by $17,946,
due to an increase in wages and employer contribution to insurance adopted by council resolution for 1997-
1998 and step movement through the salary ranges Supplies decreased by $3,240 due to a decrease in
minor office equipment Expert & Professional Services decreased by $2,000, and educational
reimbursement increased by $1,500, resulting in an overall decrease to Other Services and Charges of
$500. The City Manager added $2,500 for software and $5,000 for AMM membership, resulting in an
overall increase to Other Services & Charges of $7,000.
CITY COUNCIL CUT $500 from Educational Reimbursement, reducing this budget increase to $21,206
Page 3-7
C1TY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
j FUND: GENERAL
OEPT: ASSESSING
101-41550]
ACTIVITY DESCRIPTION
The Assessing Department provides tax and homestead information and processes homestead
applications. Department staff administers special assessment policies including notification to property
owners of assessments, and collection of payments or certification of unpaid amounts to property taxes.
Staff also lends assistance and provides information to other departments within the City.
OBJECTIVES FOR 1998
Explore the feasibility of changing from Banyon program to a new program in 1999, which would
incorporate usage by other departments including Fire, Community Development, and Finance
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
~ ~ Adooted 6dooted 9f Change
Persor,al Services 38.137 40.318 39,711 42,897 3,186
Supplies 815 467 990 2,040 1,050
Other Services & Charges 72.423 75.184 78,317 84,895 6.578
Capita' Outlay 0 0 0 0 0
ContingenCies & Transfers 0 0 0 0 0
TOT AL 111,375 115,969 119,018 129,832 10,814
BUDGET COMMENTS
The Assessing budget increased by $10.814 from 1997 to 1998 Personal Services increased by $3,186
due to an increase in wages and employer contribution to insurance negotiated with AFSCME for 1997-
1998 Supplies increased by $1,050, due to the budgeting for an office chair, a Wmdows upgrade to the
Banyon program, and an increase in the printed and printed forms line item to purchase window
envelopes. Other Services and Charges increased by $6,578, primarily due to the projected cost of the
property assessment contract with the county.
Page 3-8
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
1 FUND: GENERAL
DEPT: LEGAL
101-416101
ACTIVITY DESCRIPTION
The legal services department handles all civil lawsuits and prosecution for the City. These services are
currently contracted under retainer with the law firm of Barna, Guzy and Steffen, Ltd.
OBJECTIVES FOR 1998
Examine options for provision of legal services:
1) Hiring in house legal staff.
2) Contracting separately for civil process and for prosecution.
3) Soliciting requests for proposals for provision of legal services.
EXPENDITURE CHANGES BY CATEGORY
1995
Actual
1996
Actual
1997
Adopted
1998
Adopted
$ Amount
of Change
Personal Services
o
o
o
o
o
Supplies
o
o
o
o
o
Other Services & Charges
177,175
193,845
175,115
204,145
29,030
Capital Outlay
o
Contingencies & Transfers
o
o
o
o
o
TOTAL
177,175
193,845
175,115
204,145
29,030
BUDGET COMMENTS
The proposed 1998 legal budget increased by $29,030 over the 1997 adopted budget. Based on past
expenditures and projected expenses not covered by the monthly retainer, proposed attorney fees for
civil process increased by $23.500. Insurance and bonds increased by $530 over what was budgeted in
1997 ($0) Miscellaneous charges increased by $5,000 based on past expenditures and projected
expenses.
Page 3-9
COMMUNITY DEVELOPMENT
DEPARTMENT
City of Columbia Heights
Community
Development
Director
Secretary
Building
Official
Planner
Permit!
License
Clerk
Housing
Coordinator
Occupancy
Specialist
Family Self-
Sufficiency
Coordinator
Page 3-11
2.5
2
rJ'1
~
0
.- 1.5
.-
.-
,-
~
1
0.5
COMMUNITY DEVELOPMENT
EXPENDITURE SUMMARY
3
o
1995
1996
1997
1998
II Contingencies & Transfers D Supplies
Capital Outlay II Personal Services
II Other Services & Charges
Page 3-12
CITY OF COLUMBIA HEIGHTS
COMMUNITY DEVELOPMENT
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total Bv Division
Building Inspections 149,722 122,218 114,040 168,200 54,160
Cap'l Equip Replacement 10,873 0 0 0 0
Administration 0 67,791 101,124 61,066 (40,058)
CDBG/Block Grant 381 ,718 457,057 289,182 233,561 (55,621 )
CDBG/HOME 0 0 80,000 87,670 7,670
Parkview Villa North 360.883 261,512 257,221 289,327 32,106
EDA 0 31,805 99,000 113,721 14,721
Metro Section 8 Housing 0 41 ,992 35,280 683,593 648,313
Home Improvement 24,589 3,323 301,298 264,551 (36,747)
Section 8 Certificates 84,604 101 ,407 300,969 154,538 (146,431 )
Section 8 Vouchers 0 0 0 146,896 146,896
Parkview Villa South 123.519 137,734 137,120 158,913 21,793
Rental 4607 Tyler 0 5,415 12,557 13,011 454
Rental 4519-21 Taylor 0 12,461 9,927 11,082 1,155
Rental 4642-44 Taylor 0 20.732 9,150 10,782 1,632
Temp HousingNacant Ld 0 17,799 13,652 16,412 2,760
HRA 303.677 279.813 83.192 83,192 0
Multi-Use Redevelop 33.880 9,625 0 0 0
Total 1.473.465 1.570.684 1,843,712 2,496.515 652,803
Total By Classification
Personal Services 277.581 202.844 284.753 331,669 46,916
Supplies 18.181 23,587 52,446 42,970 (9.4 76)
Other Services & Charges 515.823 734,933 1,267,779 1,852,704 584.925
Capital Outlay 474,876 262.105 127,085 130,203 3,118
Contingencies & Transfers 187.004 347.215 111 .649 138,969 27,320
Total 1473,465 1.570.684 1.843,712 2,496,515 652,803
Total By Fund
General Fund 149.722 0 0 0 0
Cap'l Equip Replacement 10.873 0 0 0 0
Community Development 0 190.009 21 5. 1 64 229.266 14,102
CDBG/HOME 381 .71 8 457,057 369,182 321,231 (47,951 )
Parkview Villa North 360,883 261.512 257,221 289,327 32, 1 06
EDA 24,589 77,120 435,578 1,061,865 626,287
Section 8 84.604 101.407 300,969 301.434 465
Parkview Villa South 123,519 137,734 137,120 158,913 21,793
Rental Property 0 56.407 45,286 51,287 6,001
HRA 303,677 279.813 83,192 83,192 0
Multi-Use Redevelopment 33,880 9.625 0 0 0
Total 1.473.465 1.570,684 1,843.712 2,496,515 652,803
Page 3-13
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: COMMUNITY DEVELOPMENT
DEPT: BUILDING
INSPECTIONS
201-42400
ACTIVITY DESCRIPTION
Community Development Department Building Inspection services include revenues and expenditures
related to regulation and inspection of all building construction, licensing of all businesses, and all
planning and zoning functions including staff support for the Planning & Zoning Commission. Staff
prepares modifications and additions to the City zoning code as directed by the City Council.
OBJECTIVES FOR 1998
1. Establish an informational display case/area to provide information to the public regarding various
permit requirements, licensing procedures, zoning requirements, special permit approval processes, etc.
2. Complete the process of reviewing and updating the Comprehensive Plan before the December
1998 deadline.
3. Conduct an annual contractor training/information meeting regarding the permit/licensing process
and requirements and general education about building code changes which will impact building plan
review and Inspection services Explore the possibility of conducting this program jointly with other cities.
4. Recodify the zoning ordinance and update with codes consistent with state statutes and current
standards
5. Implement a substandard building revitalization fund to remove dangerous, substandard and vacant
buildings to be funded with an estimated $21,178 in permit revenues.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted Adopted of Change
Personal Services 1 34 ,7 31 76,335 97,178 129,134 31,956
Supplies 2,310 971 2,400 1,990 (410)
Other Services & Charges 12,681 43,112 14,462 31,653 17,191
Capital Outlay 0 0 0 1,833 1,833
Contingencies & Transfers 0 1,800 0 3,590 3,590
TOTAL 149,722 122,218 114,040 168,200 54,160
BUDGET COMMENTS
For 1998, the Building Inspection budget has increased by $54,160, to total expenditures of $168,200.
The primary reason is the increase from 2.25 full time equivalent positions in 1997 to 2.695 in 1998. Also,
$20,000 has been budgeted for planning consultant services to assist with the Comprehensive Plan
update and preparation of a totally revised zoning ordinance. Capital outlay includes $1,833 for a new or
refurbished copier.
Page 3-14
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: COMMUNITY DEVELOPMENT
DEPT: ADMINISTRATION
201-46310'
ACTIVITY DESCRIPTION
This fund provides for the payment of salaries/benefits of the Community Development Department
employees working on all community development related projects. Major departments within Community
Development include Administration, Economic Development Authority, Community Development Block
Grant (CDBG)/HOME, Parkview Villa Housing Complex, Rental and Vacant Property, Building Inspections,
Section 8 Rental Assistance Program, Minnesota Housing Finance Agency (MHFA) programs, and Multi-
Use Redevelopment Plan and other tax increment financing (TIF) projects.
OBJECTIVES FOR 1998
1. Further integration of the Community Development Department, with staff having more flexibility in
positions.
2. Implement findings of the City-wide housing analysis and inventory summary.
3. Develop a long-term capital improvement plan (5 years and longer) for projecting future physical
improvements and revenue sources for financing improvement costs for City housing facilities and other
properties.
4. Revise, update and complete the Columbia Heights Comprehensive Plan and/or Zoning Ordinance to
conform with regional plans as directed by state statutes
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted Adooted of Change
Personal Services 0 49,659 63,906 40,974 (22,932)
Supplies 0 1,238 5,030 1,375 (3,655)
Other Services & Charges 0 8,801 23,960 13,293 (10,667)
Capital Outlay 0 0 0 1,834 1,834
Contingencies & Transfers 0 8,093 8,228 3,590 (4,638)
TOTAL 0 67,791 101,124 61 ,066 (40,058)
BUDGET COMMENTS
The administrative expenditures which were formerly consolidated in this department have been divided
between many budgets in the Community Development Department. Therefore, overall costs have been
decreased by $40,058 and now total $61,066. Revenues transferred in from the General Fund total
$216,216. which is an increase of $11 ,216 There is also a transfer in from the HRA in the amount of
$11,000 from HACA revenue. Capital outlay includes $1,834 for a new or refurbished copier.
Page 3-15
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: ANOKA COUNTY CDBG
DEPT: BLOCK GRANT
202-46350'
ACTIVITY DESCRIPTION
This fund provides for the administration/operation of the Community Development Block Grant (CDBG)
program, which provides funding for housing rehabilitation, housing revitalization, and public service. New
for 1998 will be funding for commercial revitalization activities.
OBJECTIVES FOR 1998
1. Explore the establishment of a matching grant for neighborhood improvements.
2 Close out the 1995 and 1996 CDBG programs.
3. Apply for and start implementing 1997 and 1998 CDBG programs.
4. Continue to implement completion of staff time sheets to reflect actual administrative time to CDBG
program(s)
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted Adopted of Change
Personal Sel\lices 3.536 0 0 14,092 14,092
Supplies 349 79 72 70 (2)
Other Services & Charges 59,349 114,741 166,675 107,993 (58,682)
Capital Outlay 208,064 230,840 122,435 107,816 (14,619)
Contingencies & Transfers 110,420 111,397 0 3,590 3,590
TOTAL 381,718 457,057 289,182 233,561 (55,621 )
BUDGET COMMENTS
For the 1998 budget CDBG remains separate from HOME within the 202 fund. Total CDBG expenditures
are projected to be $233,561 with $83,679 for housing rehabilitation loans. A new Commercial
Revitalization account has been established and $107,816 will be available in capital outlay to acquire!
demolish substandard, nonconforming structures within commercial and industrial districts. Personnel
costs have been charged to this department and will total $14,092 payable from COBG proceeds. The
overall budget reflects $55,621 less in expenditures from the previous year as a result of a smaller
allocation in federal funds and less expenditures from prior years.
Page 3-16
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: ANOKA COUNTY COSG
DEPT: HOME
202-46355'
ACTIVITY DESCRIPTION
This department provides for the administration/operation of the City/Community Development HOME
Program. Federal HOME monies are made available on a competitive application basis for rehabilitation
of low income, owner-occupied single family and duplex residential properties. Applications are normally
submitted in early winter for funding authorization effective July 1 st if the application is approved.
OBJECTIVES FOR 1998
1. Explore the establishment of a matching grant for neighborhood improvements.
2. Apply for and start implementation of 1998 HOME programs.
3. Complete/maintain time sheets to reflect actual administrative time to HOME programs.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 5,456 5.456
Supplies 0 0 70 70 0
Other Services & Charges 0 0 79,930 81,234 1,304
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 910 910
TOTAL 0 0 80,000 87,670 7,670
BUDGET COMMENTS
F or the 1998 budget, a HOME application is being considered to perform housing rehabilitation services
for low-income needy homeowners. A $70,170 grant in funds is anticipated with a local match of $17,500.
A $17,500 revenue transfer from the EDA levy is proposed, which will be used to finance the local match.
Total costs for the project related expenditures (loans) are $79,355. For work write-ups and inspection
services, $1,145 is budgeted as Expert and ProfeSSional Services.
Page 3-17
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: PARKVIEW VILLA NORTH
DEPT: PARKVIEW VILLA
NORTH
203
ACTIVITY DESCRIPTION
This fund is for the operation and maintenance of the 1 01-unit public housing project called Parkview Villa
North, located at 965 40th Avenue N.E. This project houses low income seniors, handicapped and
disabled persons, and couples. The facility was constructed in 1975 with federal monies administered by
the U.S. Department of Housing and Urban Development. The facility is managed under a two-year
contract with Crest View Corporation.
OBJECTIVES FOR 1998
1. Implement the replacement reserve program for scheduled facility upgrades.
2. Apply for Comprehensive Improvement Assistance Program (ClAP) grant from HUD.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6..ill@l Adopted Adopted of Change
Personal Services 5,352 12,037 6,156 6,770 614
Supplies 8,317 12,865 20,902 18,579 (2,323)
Other Services & Charges 212,260 221.566 224,413 251,628 27,215
Capital Outlay 133,238 13,037 1,750 5,220 3,470
Contingencies & Transfers 1,716 2,007 4,000 7,130 3,130
TOTAL 360.883 261,512 257,221 289,327 32,106
BUDGET COMMENTS
The total budget is being increased from $257,221 in 1997 to $289,327 in 1998. Anticipated revenues will
total $258,470. Therefore, the expenditures have increased $32,106 and the projected fund balance will
be reduced by $30,857. The amount of operating subsidy may be higher than estimated. In 1997, the
subsidy received was approximately $64,000 A $20,000 subsidy was estimated for budget purposes.
Capital outlay includes funds for an automatic lawn sprinkler system, two shade trees, and a hall vacuum/
swee pe r.
Page 3-18
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: EDA
DEPT: EDA
204-463141
ACTIVITY DESCRIPTION
This fund provides for the administration of the Economic Development Authority. Major activities are the
administration of the Section 8 Rental Assistance Program, single family and rental housing rehabilitation
programs, affordable senior housing programs, redevelopment and tax increment projects, overseeing
the management of publicly owned parking ramps, business revolving loan fund (moved to HRA Fund
299-46320), economic development, and miscellaneous special projects.
OBJECTIVES FOR 1998
1. Conduct a commercial market inventory of the needs and commercial space availability in Columbia
Heights and develop a City-wide land and building inventory for the commercial/industrial sector.
2. Prepare report on the commercial market strengths and weaknesses of Columbia Heights.
3. Further integration of Community Development Department staff providing more flexibility in positions.
4. Implement findings of the City-wide housing analysis and inventory summary plan.
5. Develop a fact booklet and promotional materials for marketing Columbia Heights to potential
businesses.
6. Establish an informational display area for community marketing materials available for public use.
7. Conduct a City-wide Business Retention and Expansion (BRE) survey of all City businesses, with
report of findings prepared no later than year-end.
8. Implement Livable Communities Act policies and action plan.
9 Develop master plan for redevelopment of central business district and/or Central Avenue corridor.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted Adopted of Change
Personal Services 0 0 31,033 56,315 25,282
Supplies 0 451 1,200 1,960 760
Other Services & Charges 0 31,344 52,538 32,215 (20,323)
Capital Outlay 0 10 0 1,833 1,833
Contingencies & Transfers 0 0 14,229 21,398 7,169
TOTAL 0 31,805 99,000 113,721 14,721
BUDGET COMMENTS
The budget includes an EDA levy of $99,000 which is unchanged from last year. For taxes payable 1998,
the EDA will also receive about $15,000 in HACA. Budget expenditures increased $14,721 from last
year's budget due to more personnel costs and a transfer of $17,500 to HOME (202-46355) for the local
match of an application to be submitted for $70,170 in housing rehabilitation. Expert and professional
services have gone down from $40,000 to $13,508. This amount will be used for multiple purposes
including possible development of a master plan for redevelopment of the central business district and/or
the Central Avenue N.E. corridor Capital outlay includes $1,833 for a new or refurbished copier.
Page 3-19
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: EDA
DEPT: METRO SECTION 8
HOUSING
204-46315
ACTIVITY DESCRIPTION
This fund provides for the Economic Development Authority's operation and administration of the
approximately 130 units of Metro HRA Section 8 Rental Assistance Program certificates/vouchers for
tenants living in Columbia Heights. This department represents expenditures for the Metro HRA Section 8
units only and has been moved from the 205 fund to the 204 fund (EDA).
OBJECTIVES FOR 1998
1. Apply for additional rental assistance units from HUD to replace the balance of Metro HRA units in
Columbia Heights.
2. Update the Administrative Plan for the Metro HRA Section 8 Program.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 40,643 30,106 46,869 16,763
Supplies 0 459 400 550 150
Other Services & Charges 0 890 3,912 628,655 624,743
Capital Outlay 0 0 862 1,500 638
Contingencies & Transfer 0 0 0 6,019 6.019
TOTAL 0 41,992 35,280 683,593 648,313
BUDGET COMMENTS
The estimated administrative revenues total $61,745 for the reimbursement of administrative fees
associated with the Metro HRA program. The Metro HRA reimbursement is to be increased from $21/
month/unit to $39.58. 130 units were estimated for budgeting purposes since the contract will have been
terminated and the new participants will be considered "port-ins". The Metro HRA Section 8 program has
total expenditures of $683,593 with housing assistance payments of $625,560 and revenues of $61 ,745.
Capital outlay includes $1,500 for a new or refurbished copier.
Page 3-20
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: EDA
DEPT: HOME IMPROVEMENT
204-463241
ACTIVITY DESCRIPTION
This fund includes the EDA expenditures associated with administering the Minnesota Housing Finance
Agency (MHFA) home improvement programs. These programs include the Great Minnesota Fix-up Fund,
Home Energy Loans, Deferred Loan Program/Revolving Loan Fund, First-time Home Buyer Program,
Rental Rehabilitation Programs, and Accessibility Loans.
OBJECTIVES FOR 1998
1. Implement findings of City-wide housing inventory of rental and owner-occupied housing conditions
and market structure.
2. Complete a minimum of (10) MHFA Home Improvement Loans (Fix-up Fund).
3. Complete a minimum of (5) MHFA Deferred Loan/Revolving Loan Fund Projects.
4. Complete a minimum of (2) MHFA Rental Rehab Program Loans.
5. Complete a minimum of (2) MHFA Home Energy Loans
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ AdoDted AdoDted of Change
Personal Services 9,183 0 26,395 4,054 (22,341 )
Supplies 257 23 580 955 375
Other Services & Charges 14,093 1,008 274,323 259,542 (14,781 )
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 1,056 2,292 0 0 0
TOTAL 24,589 3,323 301,298 264,551 (36,747)
BUDGET COMMENTS
The EDA will be much more aggressive in marketing MHFA loan programs and processing applications
for eligible participants as compared to 1995/1996/1997 activity levels. Revenue from MHFA is projected
to be $261,850 with expenditures of $264,551, for a difference of $2,701. Total expenditures are
proposed to be $36,747 less than the 1997 adopted budget due to a significant reduction in the personnel
costs attributed to this budget and the smaller amount of loan funds. The City General Fund is proposed
to fund a required $30,000 "loss reserve" if needed for loans not purchased by MHFA. The projected
amount of loans have been decreased $15,000 from the previous year total.
Page 3-21
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
; FUND: COMM DEVELOP SECTION 8
DEPT: CERTIFICATES
205-463251
ACTIVITY DESCRIPTION
This department provides for the administration/operation of the EDA 25-unit Section 8 Rental Assistance
Program (Certificates only) in Columbia Heights. This department represents expenditures in the local
program for Certificates only. The department was set up to separate the CertificatesNouchers in order to
facilitate preparation of the required federal report forms.
OBJECTIVES FOR 1998
1. Apply for additional rental assistance units from HUD to be administered as part of the local
program.
2. Update Administration plan for Certificate program.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted Adopted of Change
Personal Services 46,713 11,704 20,227 9,067 ( 11 ,1 60 )
Supplies 800 301 1,800 550 (1,250)
Other Services & Charges 33.649 84,402 278,654 14 1 ,94 1 (136,713)
Capital Outlay 2,122 0 288 0 (288)
Contingencies & Transfers 1,320 5,000 0 2,980 2,980
TOTAL 84,604 101,407 300,969 154,538 (146,431)
BUDGET COMMENTS
The overall budget has decreased due to removing the Vouchers from this department. The total
expenditures and revenues are estimated to be $154,538, including housing assistance payments. The
projected fund balance will be $0. The Metro Section 8 program revenues and expenditures have also
been moved to 204-46315. This department will reflect the certificates issued by the Metro HRA and
administered by contract with the Columbia Heights EDA. As a result of EDA Board action to terminate
the contract, all Metro HRA participants' certificates will be transitioned as "port-ins" to our local program.
Until this transition is complete, the budget will continue to show activity in 204-46315 for the Metro
Section 8 program.
Page 3-22
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
! FUND: COMM DEVELOP SECTION 8
DEPT: VOUCHERS
205-463351
ACTIVITY DESCRIPTION
This department provides for the administration/operation of the EDA 25-unit Section 8 Rental Assistance
Program (Vouchers only) in Columbia Heights. This department represents expenditures in the local
program for Vouchers only. The department was set up to separate the CertificatesNouchers in order to
facilitate preparation of the required federal report forms.
OBJECTIVES FOR 1998
1. Apply for additional rental assistance units from HUD to be administered as part of the local program.
2 Update Administration plan for Vouchers program.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 9,067 9,067
Supplies 0 0 0 550 550
Other Services & Charges 0 0 0 134,299 134,299
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 2,980 2,980
_._~._--_. ._-_._.~- -_.~
TOT AL 0 0 0 146,896 146,896
BUDGET COMMENTS
The overall budget has increased due to separation of the Certificates and Vouchers into two
departments. The total expenditures and revenues are estimated to be $146,896, including housing
assistance payments. The projected fund balance will be $0. The Metro Section 8 program revenues and
expenditures have also been moved to 204-46315. This department will reflect the vouchers issued by
the Metro HRA and administered by contract with the Columbia Heights EDA. As a result of EDA Board
action to terminate the contract, all Metro HRA participants' vouchers will be transitioned as "port-ins" to
our local program. Until this transition is complete, the budget will continue to show activity in 204-46315
for the Metro Section 8 program.
Page 3-23
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: PARKVIEW VILLA SOUTH
DEPT: PARKVIEW VILLA
SOUTH
213
ACTIVITY DESCRIPTION
This fund is for the operation and maintenance of the 45-unit Parkview Villa South (PVS) addition to the
Parkview Villa North housing project at 965 40th Avenue N.E. Parkview Villa South houses 45 low
income elderly (62+) persons and couples. This facility was constructed in 1991 with local funds including
tax increment financing (TIF), and is therefore locally owned by the Economic Development Authority
(EDA).
OBJECTIVES FOR 1998
Implement replacement reserve program to forecast future expenditures and identify revenue sources for
necessary facility improvements.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 10.694 5,984 3,078 3,385 307
Supplies 4,785 6,327 12,142 8,101 (4,041 )
Other Services & Charges 105,785 124,000 118,150 133,670 15,520
Capital Outlay 1,463 419 1,750 10,167 8,417
Contingencies & Transfers 792 1,004 2,000 3,590 1,590
TOTAL 123.519 137,734 137,120 158,913 21,793
BUDGET COMMENTS
The overall budget is increased by $21,793 from $137,120 to $158,913. The proposed ending fund
balance is $479,196. The primary reasons for the increase in expenditures are the higher management
fee, repair and maintenance services, and increase in capital outlay. The change to the fund balance will
be an increase of $37,037 as revenues will exceed expenditures. Capital outlay includes installation of a
carbon monoxide controlled garage vent ($3,500), an automatic lawn sprinkler system ($2,500), and
boiler controls ($3,000).
Page 3-24
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: RENTAL PROPERTY
DEPT: 4607 TYLER
235-46360'
ACTIVITY DESCRIPTION
This department accounts for the 4607 Tyler Street N.E. property which consists of four units for rent to
low-income seniors. The property was acquired and remodeled in 1995 using federal HOME and CDBG
funds and local match from the HRA. The property is managed on behalf of the City of Columbia Heights
by Crest View Corporation.
OBJECTIVES FOR 1998
1. Build reserve funds for future improvements.
2. Provide a safe, sanitary, and habitable rental facility for low income Columbia Heights seniors.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 666 1,048 382
Supplies 0 682 3,550 4,720 1,170
Other Services & Charges 0 4,733 8,341 7,243 (1,098)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 5,415 12,557 13,011 454
BUDGET COMMENTS
Revenue from rents is proposed to exceed expenditures by $3,089. These funds will be kept in a
restricted account to build an adequate reserve for future improvements to the structure and property.
The maintenance and construction materials line item accounts for an increase in supplies for such items
as plumbing and electrical fixtures, paint, cleaning supplies, etc. Other Services and Charges have been
reduced to account for the increase in supplies. The total expenditure increase is limited to $454 over
1997 levels.
Page 3-25
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I
I FUND: RENTAL PROPERTY
DEPT: 4519-21 TAYLOR
235-463701
ACTIVITY DESCRIPTION
This department accounts for the 4519-21 Taylor Street N.E. duplex for rent to low and moderate income
persons. The property was acquired in 1993 and is managed by the Housing Coordinator on behalf of the
City.
OBJECTIVES FOR 1998
1. Build reserve funds for future improvements.
2. Provide a safe, sanitary, and habitable rental facility for low and moderate income Columbia
Heights residents.
3. Funds have been budgeted ($1,200) to remove/repair a retaining wall that needs to be lowered
and the site restored.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 1,693 1 ,429 (264 )
Supplies 0 86 2,000 1,300 (700 )
Other Services & Charges 0 9,740 6,234 8,353 2,119
Capital Outlay 0 2,635 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 12,461 9,927 11,082 1,155
BUDGET COMMENTS
Revenue from rents is proposed to exceed expenditures by $1,898. These funds will be kept in a
restricted account to build an adequate reserve for future improvements to the structure and property.
Exterior maintenance work (lawn mowing and snow removal) is proposed to be done on a contract basis
versus caretaker basis. Overall expenditures exceed 1997 levels by $1,155 as a result of the retaining
wall repair.
Page 3-26
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
! FUND: RENTAL PROPERTY
DEPT: 4642-44 TAYLOR
235-463801
ACTIVITY DESCRIPTION
This department accounts for the 4642-44 Taylor Street N.E. duplex for rent to low to moderate income
persons. The property was acquired in 1990 and is managed by the Housing Coordinator on behalf of the
City.
OBJECTIVES FOR 1998
1. Build reserve funds for future improvements.
2. Provide a safe, sanitary, and habitable rental facility for low and moderate income Columbia Heights
residents.
3. The garage block retaining wall requires repair in the estimated bid amount of $2,000.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 0 0 1,693 1 ,429 (264 )
Supplies 0 52 2,000 2,100 100
Other Services & Charges 0 5,516 5,457 7,253 1,796
Capital Outlay 0 1 5, 1 64 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 20,732 9,150 10,782 1,632
BUDGET COMMENTS
Revenue from rents is proposed to exceed expenditures by $2,198. These funds will be kept in a
restricted account to build an adequate reserve for future improvements to the structure and property.
The garage wall also serves as a partial retaining wall and is in need of repair. A previous bid estimated
the repair costs to be $2,000. Exterior maintenance work (lawn mowing and snow removal) is proposed
to be done on a contract basis versus caretaker basis.
Page 3-27
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
· FUND: RENTAL HOUSING
DEPT:
I
TEMP HOUSING/
VACANT LAND
235-463851
ACTIVITY DESCRIPTION
This department provides for the upkeep of temporary housing and vacant land parcels within the City
that are owned and managed by the City/EDA.
OBJECTIVES FOR 1998
1. Maintain all properties by keeping sidewalks cleared of snow and well maintained, lawns mowed and
cleared of litter and natural debris, and trees and bushes groomed within City minimum standards in
order to maintain a positive image within the neighborhood. Lawns will be mowed twice per month and
snow removed as needed.
2. Buildings and structures on the property will be maintained in a secure condition.
3. Obtain Anoka County approval to make current properties tax exempt by transferring ownership to
the EDA.
4. Conduct spring/summer advertisement for bids to sell available and remaining vacant site(s) for
future development by private persons/agencies
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 2,622 2,580 (42)
Supplies 0 53 300 100 (200)
Other Services & Charges 0 17,746 10,730 13,732 3,002
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 17,799 13,652 16,412 2,760
BUDGET COMMENTS
Expenditures for maintenance of these parcels totals $13,732. Repair and maintenance services
expenditures have been reduced from 1997 budgeted levels by $3,598 or 38%. However, real estate
property taxes were budgeted in the amount of $7,000, and in 1997 no taxes were budgeted. The
expenditures are therefore 28% higher than the 1997 adopted budget.
Page 3-28
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: HRA
DEPT: HRA
2991
ACTIVITY DESCRIPTION
This fund has been established to reflect the ongoing HRA levy dedicated to repayment of certain
redevelopment costs associated with the Sheffield Redevelopment Project initiated in 1993.
OBJECTIVES FOR 1998
Keep current for repayment of projected expenditures.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
~ Actual Adopted Adopted of Change
Personal Services 67.372 6,482 0 0 0
Supplies 1,363 0 0 0 0
Other Services & Charges 47,733 57,709 0 0 0
Capital Outlay 115,509 0 0 0 0
Contingencies & Transfers 71.700 215,622 83,192 83,192 0
TOTAL 303,677 279,813 .83,192 83,192 0
BUDGET COMMENTS
The revenues and expenditures both total $83,192, for no net change in fund balance.
Page 3-29
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
DEPT: MULTI-USE
REDEVELOPMENT
420
FUND: MULTI-USE REDEVELOPMENT
ACTIVITY DESCRIPTION
This fund is now shown in Fund 385, Multi-Use Redevelopment Plan budget.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 30,273 9,625 0 0 0
Capital Outlay 3,607 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 33,880 9,625 0 0 0
Page 3-30
FINANCE DEPARTMENT
City of Columbia Heights
Finance
Director
Finance
Secretary II
Assistant MIS Liquor
Finance Operations
Director Coordinator Manager
Accounting
Coordinator
Assistant
Operations
Manager (2)
I
Payroll/ Liquor Util ities Util ities Switchboard Meter
Accounting Accounting Accounting Accounting Operator/ Readers (2)
Clerk Clerk II (2) Clerk II Clerk I Receptionist
Liquor
Store
Supervisor
Retail
Clerks (17)
Page 3-31
FINANCE
EXPENDITURE/EXPENSE SUMMARY
1
0.9
0.8
0.7
0.6
rf1
~
0
....... 0.5
-
-
.......
~
0.4
0.3
0.2
0.1
0
1995 1996 1997 1998
II Contingencies & Transfers D Supplies
~< Capital Outlay II Personal Services
II Other Services & Charges
Page 3-32
CITY OF COLUMBIA HEIGHTS
FINANCE
EXPENDITURE/EXPENSE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Elections 27,251 23,837 27,391 37,1 04 9,713
Finance 423,717 453,079 477,645 523,760 46,115
Cap Replace- Data Processing 0 0 0 13,000 13,000
Water Admin & General 78,934 91,062 92,577 99,530 6,953
Sewer Admin & General 78,916 90,957 92,577 99,530 6,953
Data Processing 91,261 94,553 127,506 153,213 25,707
Total 700,079 753,488 817,696 926,137 108,441
Total By Classification
Personal Services 435,479 468,633 486,576 582,862 96,286
Supplies 16,868 17,213 50,700 32,600 (18,100)
Other Services & Charges 73,593 84,092 91,752 101,313 9.561
Capital Outlay 31.227 23.040 23,500 20,800 (2,700)
Contingencies & Transfers 142.912 160,510 165,168 188,562 23,394
Total 700.079 753,488 817,696 926,137 108,441
Total By Fund
General Fund 450,968 476,916 505,036 560,864 55,828
Cap Equip Replacement 0 0 0 13,000 13,000
Water 78,934 91,062 92,577 99,530 6,953
Sewer 78,916 90,957 92,577 99,530 6,953
Data Processing 91,261 94,553 127,506 153,213 25,707
Total 700,079 753,488 817,696 926,137 108,441
Page 3-33
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: GENERAL
DEPT: ELECTIONS
101-414101
ACTIVITY DESCRIPTION
This department conducts elections for city, state, and federal elections. Part-time election judges are
hired to work at the polling places on election day. The balance of responsibilities for elections is taken
care of by Finance staff.
OBJECTIVES FOR 1998
1. Continue to train Finance staff on election operations to ensure smooth running elections.
2. Continue to work with Anoka County Elections to properly train election judges.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 21 ,449 20,907 20,622 24,981 4,359
Supplies 3,578 500 4,350 5,050 700
Other Services & Charges 1 ,439 350 2,419 2,273 (146)
Capital Outlay 785 2,080 0 4,800 4,800
Contingencies & Transfers 0 0 0 0 0
TOTAL 27.251 23,837 27,391 37,104 9,713
BUDGET COMMENTS
The Elections budget for 1998 will increase $12,213 from the 1997 adopted budget. We are now on an
even-year election schedule; therefore, races for Mayor and Council members will be included on this
ballot, and we will be paying a portion of the ballot printing expenses and a portion of the legal notices
required for this election Also added into this budget is the purchase of four new ballot boxes to replace
worn-out boxes, and ten new voting booths. As an offset to this increase, we will no longer have odd-year
elections, saving the City approximately $27,000 for each odd year.
CITY COUNCIL CUT $2.000 from personal services and $500 from supplies.
Page 3-34
~
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
DEPT: FINANCE
101-41510'
ACTIVITY DESCRIPTION
The purpose of the Finance Department is to account for all financial operations of the City and to report
upon said operations. The Finance Department is responsible for budgeting, financial reporting, accounts
payable and receivable, payroll, utility billing, purchasing, liquor operations, and data processing within
the City.
OBJECTIVES FOR 1998
1. Update purchasing policies and procedures in the City to streamline the amount of time spent and
provide for better use of City funds.
2. Update budget format to meet requirements for the Distinctive Budget Award from the Government
Finance Officers' Association.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Ad opted of Change
Personal Services 379,338 400,355 418,068 462,623 44,555
Supplies 4,861 7,230 9,600 8,850 (750)
Other Services & Charges 38.578 43,205 49,977 49,287 (690)
Capital Outlay 940 2,289 0 3,000 3,000
Contingencies & Transfers 0 0 0 0 0
-""------ -----
TOTAL 423,717 453,079 477,645 523,760 46,11 5
BUDGET COMMENTS
The proposed Finance Department budget increased by $49,115 over the adopted 1997 budget. The
major increase of $44,555 is in personnel costs. Other Services and Charges increased mainly due to
electronic funds transfer charges from Norwest for direct deposit payroll Capital Outlay increased by
$3,000 to account for replacement and upgrade of two personal computers.
CITY COUNCIL CUT $1,000 from supplies and $2,000 from other services and charges.
Page 3-35
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: WATER
DEPT: ADMIN & GENERAL
601-49440~
ACTIVITY DESCRIPTION
The Administration Department of the Water Utility Fund accounts for one-third of the costs associated
with the utility billing process and one-half the costs associated with meter reading. The remaining costs
for utility billing are allocated proportionately to the Sewer and Refuse Utility Funds, and the remaining
costs for meter reading are allocated to the Sewer Utility Fund.
OBJECTIVES FOR 1998
1. Pursue automated radio-read meter reading system.
2. Investigate bar coding alternatives to reduce postage costs.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted AdoDted of Change
Personal Services 0 0 0 0 0
Supplies 1.856 1,656 2,150 2,700 550
Other Services & Charges 5,622 8,487 7,843 9,049 1,206
Capital Outlay 0 664 0 0 0
Contingencies & Transfers 71,456 80,255 82,584 87,781 5,197
TOTAL 78,934 91,062 92,577 99,530 6,953
BUDGET COMMENTS
The total budget for administration increased by $6,953. Supplies increased by $550: $250 for office
chair replacement and $300 for increased forms costs. Other Services and Charges increased due to a
scheduled postage increase. There is no Capital Outlay proposed for 1998. Transfers out increased by
$5,197 due to increased labor charged to the Water Utility Fund and an increase in the transfer to the
Data Processing Fund.
Page 3-36
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: SEWER
DEPT: ADMIN & GENERAL
602-49490'
ACTIVITY DESCRIPTION
The Administration Department of the Sewer Utility Fund accounts for one-third of the costs associated
with the utility billing process and one-half the costs associated with meter reading. The remaining costs
for utility billing are allocated proportionately to the Water and Refuse Utility Funds, and the remaining
costs for meter reading are allocated to the Water Utility Fund.
OBJECTIVES FOR 1998
1. Pursue automated radio-read meter reading system.
2. Investigate bar coding alternatives to reduce postage costs.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted AdoDted of Change
Personal Services 0 0 0 0 0
Supplies 1,841 1,630 2,150 2,700 550
Other Services & Charges 5,619 8,408 7,843 9,049 1,206
Capital Outlay 0 664 0 0 0
Contingencies & Transfers 71,456 80,255 82,584 87,781 5,197
TOTAL 78,916 90,957 92,577 99,530 6,953
BUDGET COMMENTS
The total budget for administration increased by $6,953. Supplies increased by $550: $250 for office chair
replacement and $300 for increased forms costs. Other Services and Charges increased due to a
scheduled postage increase. There is no Capital Outlay proposed for 1998. Transfers out increased by
$5,197 due to increased labor charged to the Water Utility Fund and an increase in the transfer to the
Data Processing Fund.
Page 3-37
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: DATA PROCESSING
DEPT: DATA PROCESSING
7201
ACTIVITY DESCRIPTION
The purpose of this department is to provide ongoing computer support and technical assistance. With the
large volume of data processing in the City, there is great need for support in the areas of maintaining
equipment, software, and training. Since the addition of the MIS Coordinator, the City has seen a
significant improvement in the utilization of computer equipment. There has been less down time of
computers and the network, which results in more productive time.
OBJECTIVES FOR 1998
1. To upgrade to 1008- T backbone
2. To add a CD-ROM server.
3. To add external routers.
4. To develop a web site for the City.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6lli@ Adopted Adopted of Change
Personal Services 34,692 47,371 47,886 95,258 47,372
Supplies 4,732 6,197 32,450 13,300 (19,1 50)
Other Services & Charges 22,335 23,642 23,670 31,655 7,985
Capital Outlay 29,502 17,343 23,500 0 (23,500)
Contingencies & Transfers 0 0 0 13,000 13,000
TOTAL 91,261 94,553 127,506 153,213 25,707
BUDGET COMMENTS
The budget for data processing increased by $25.707 from 1997 to 1998. Personal Services increased
$47,372. This was due to step increases and an additional position was added due the large demand for
data processing assistance. This demand comes partly from the addition of optical imaging, and partly
due to the necessity of upgrading the City's hardware, software, and computing skills of the users. There
also was an increase in Expert & Professional Services due to web site development. The other
significant areas decreased due to our improvements in 1997 with optical imaging.
Page 3-38
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: CAP EQUIP REPLACEMENT
I DATA PROCESSING
DEPT: DATA PROCESSING
I
437~
ACTIVITY DESCRIPTION
The Capital Equipment Replacement Fund is being established in 1998 to record capital expenses for the
Data Processing Fund.
OBJECTIVES FOR 1998
Network Routers 3,000
Major PC upgrades 10,000
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted AdoDted 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 13,000 13,000
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 0 0 13,000 13,000
Page 3-39
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 3-40
FIRE DEPARTMENT
City of Columbia Heights
Fire Chief
I
r I
Full Time Volunteer
Division Division
Firefighters (6) Firefighters (24)
PT Secretary II
PT Clerk Typist
Assistant
Fire Chief
Page 3-41
1.2
0.8
rJ1
C
0
....... 0.6
-
-
"......
~
0.4
0.2
FIRE
EXPENDITURE SUMMARY
1
o
1995
1996
1997
1998
II Contingencies & Transfers
Capital Outlay
II Other Services & Char~es
D Supplies
II Personal Services
Page 3-42
CITY OF COLUMBIA HEIGHTS
FIRE
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Fire 596,898 705,284 731,616 750,141 18,525
Civil Defense 26,583 22,168 22,899 29,398 6,499
Cap Replace- Fire 93,914 246,300 87,756 18,105 (69,651 )
Cap Replace Civil Defense 25,708 (525 ) 0 0 0
Total 743.103 973.227 842,271 797,644 (44,627)
Total By Classification
Personal Services 558,495 607,817 631,463 647,003 15,540
Supplies 25.394 27.625 29,225 33,490 4,265
Other Services & Charges 40,155 39.565 48,283 47,351 (932)
Capital Outlay 119,059 253,075 88,300 24,800 (63,500)
Contingencies & Transfers 0 45,145 45,000 45,000 0
Total 743,103 973,227 842,271 797,644 (44,627)
Total By Fund
General Fund 623,481 727,452 754,515 779,539 25,024
Cap Equip Replacement 119,622 245,775 87,756 18,105 (69,651 )
Total 743.103 973,227 842,271 797,644 (44,627)
Page 3-43
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
'FUND: GENERAL
DEPT: FIRE
101-422001
ACTIVITY DESCRIPTION
The Fire Department provides for fire prevention through public education, protection of lives and property
for the inhabitants of our City, and administration of the Housing Maintenance and Inspection Programs.
OBJECTIVES FOR 1998
1. Continue work on documenting the standard operating and administrative procedures for the housing
maintenance inspection program. We'll be getting more into the private homeowner inspection program
this year, and we will be looking at changing how often we inspect rental units.
2. Increase public awareness on fire safety and our inspection program.
3. Keep personnel trained and equipped in a professional manner to keep current with all state and
local requirements.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted AdoDted of Change
Personal Services 542,919 592,354 616,491 626,387 9,896
Supplies 22,716 25,703 26,140 30,345 4,205
Other Services & Charges 30,730 35.297 38,085 40,609 2,524
Capital Outlay 533 6,785 5,900 7,800 1,900
Contingencies & Transfers 0 45,145 45,000 45,000 0
TOTAL 596,898 705,284 731,616 750,141 18,525
BUDGET COMMENTS
Personal Services decreased due to reduced salaries and the new Assistant Fire Chief being hired at a
lower rate. In the area of Other Services & Charges, training increased to meet Fire Department and
OSHA requirements. Capital Outlay requests were for a laser printer, a 50lb washing machine, and
$20,000 for new floor drains in the center area of the Fire Department.
CITY COUNCIL ADD $14,000 to increase pay to Volunteer Firefighters, increasing personal
services by $9,896.
CITY COUNCIL CUT $20,000 for the new floor drains in capital outlay.
Page 3-44
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
f FUND: CAP EQUIP REPLACEMENT
OEPT: FIRE
431-422001
ACTIVITY DESCRIPTION
The Capital Equipment Replacement -General Fund was established to fund the long-term ongoing
capital equipment needs in the General Fund. This was accomplished by preparing a detailed 20 year
projection of the City's equipment needs and scheduling long-term replacement. Thus, the City can set
aside an equal amount of funding to provide a reserve for future years when large, expensive equipment
will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside
each year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Chiefs Chevrolet 1988 17,000
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Aruilll ~ Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 5,356 1,105 (4,251 )
Capital Outlay 93,914 246,300 82,400 1 7,000 (65,400)
Contingencies & Transfers 0 0 0 0 0
TOTAL 93,914 246,300 87,756 18,105 (69,651 )
Page 3-45
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: CIVIL DEFENSE
101-425001
ACTIVITY DESCRIPTION
This program provides for civil defense, and for the protection and promotion of public safety, health, and
welfare in our City during emergencies and natural disasters. The director and secretary attend training
and meetings to maintain requirements for state and federal funding of the program. The siren system is
monitored and maintained as a means to warn of severe weather and hazardous situations. The program
monitors hazardous material sites in our City and is responsible for planning and preparation for mitigation
and response to disaster. In addition, the program funds the Police Reserve Unit and provides funding for
the annual Fire and Police Reserve Appreciation event.
OBJECTIVES FOR 1998
1. Keep the Police Reserve trained and equipped in a professional manner for emergency assistance,
security, traffic, and crowd control for parades, carnivals, festivals, and other public events.
2. Continued involvement in emergency management professional organizations and training to keep
current with government requirements and programs.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 15,576 15,463 14,972 20,616 5,644
Supplies 2,678 1,922 3,085 3,145 60
Other Services & Charges 8,329 4,268 4,842 5,637 795
Capital Outlay 0 515 0 0 0
TOTAL 26.583 22,168 22,899 29,398 6,499
BUDGET COMMENTS
Increase in Personal Services due to 60 hours of a top police officer at overtime rate being budgeted for
mandatory training of Police Reserve Officers. Eight sirens were replaced with two new, larger warning
sirens resulting in a decrease in electricity charges. Also retained two extra sirens, and now have four
operating The CPR refresher mandatory training has increased costs. There is a significant increase in
the uniform budget as the unit has many veteran members whose equipment needs replacement; also.
we anticipate taking on several additional members whose initial uniform outfit costs have increased.
Training needs for the unit have also increased due to some mandated requirements. Rents decreased
due to a shop allocation reduction; we no longer store Civil Defense supplies at the shop.
Page 3-46
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
r FUND: CAP EQUIP REPLACEMENT
DEPT: CIVIL DEFENSE
431-425001
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-General Fund was established to fund the long-term ongoing capital
equipment needs in the General Fund. This was accomplished by preparing a detailed 20-year projection
of the City's equipment needs and scheduling long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year.
OBJECTIVES FOR 1998
There are no Capital Equipment requests for 1998
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ AdoDted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 1,096 0 0 0 0
Capital Outlay 24,612 (525) 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 25,708 (525) 0 0 0
Page 3-47
GENERAL GOVERNMENT
City of Columbia Heights
Page 3-49
GENERAL GOVERNMENT
EXPENDITURE/EXPENSE SUMMARY
2.5
2
r:/l
C
0
,- 1.5
-
-
.-
~
1
0.5
3
o
1995
1996
1997
1998
II Contingencies & Transfers D Supplies
/; Capital Outlay II Personal Services
II Other Services & Charges
Page 3-50
CITY OF COLUMBIA HEIGHTS
GENERAL GOVERNMENT
EXPENDITURE/EXPENSE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total Bv Division
General Gov't Buildings 151,953 127,912 160,237 220,260 60,023
Recognition/Special Events 8,769 41,349 58,275 58,275 0
Contingencies & Transfers 441,878 513,131 611 ,100 516,374 (94,726)
Cable Television 76.261 77,103 99,763 98,252 (1,511)
Cable TV Imaging 0 24,444 75,000 51,000 (24,000)
Refuse - Disposal 1,137.569 1,170,270 1,196,658 1,253,485 56,827
Refuse - Collection 75,809 74,101 83,328 90,127 6,799
Refuse - Recycling 59.043 57,445 81,747 86,377 4,630
Hazardous Waste 1,608 891 5,690 5,550 (140)
Energy Management 326,125 329,013 329,151 332,541 3,390
Police/Fire Contingencies 77,701 92.866 90,000 125,000 35,000
Total 2,356,716 2508.525 2.790,949 2,837,241 46.292
Total Bv Classification
Personal Services 86.296 93,834 99,233 134,212 34,979
Supplies 1152.892 1,184,217 1,227.103 1,287,870 60,767
Other Services & Charges 494.317 535.108 591.483 621,439 29,956
Capital Outlay 24,160 25.385 98,740 103,500 4,760
Contingencies & Transfers 599.051 669,981 774,390 690,220 (84,170)
Total 2,356,716 2,508,525 2,790,949 2,837,241 46,292
Total Bv Fund
General Fund 602,600 682,392 829,612 794,909 (34,703)
Cable Television 76.261 101,547 174,763 149,252 (25,511)
Refuse Utility 1,274,029 1,302.707 1,367,423 1,435,539 68,116
Energy Management 326,125 329.013 329,151 332.541 3,390
Police/Fire Contingencies 77.701 92,866 90,000 125,000 35,000
Total 2,356.716 2.508.525 2.790,949 2,837.241 46,292
Page 3-51
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: GENERAL
DEPT: GENERAL GOV'T
BUILDINGS
101-41940
ACTIVITY DESCRIPTION
General Government Buildings includes the maintenance and repair of City Hall and the premises it
occupies. This includes cleaning and repair services, utilities, elevator service. plumbing and mechanical
repairs. rug rental and all remodeling costs.
OBJECTIVES FOR 1998
1. Examine feasibility of cleaning City public buildings with JPM maintenance staff.
2. Install ventilation ducts to improve energy efficiency and air quality in City Hall.
3. Coordinate building improvements and maintenance through the Building Official.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6ru&l Adopted Adooted of Change
Personal Services 4,683 7,248 5,420 6.100 680
Supplies 12,686 11.874 18,650 19.850 1,200
Other Services & Charges 126,320 107.811 124,127 146,010 21,883
Capital Outlay 8,264 979 12,040 48.300 36,260
Contingencies & Transfers 0 0 0 0 0
TOTAL 151,953 127,912 160,237 220.260 60,023
BUDGET COMMENTS
This department's expenditures have increased $60,023 from the 1997 adopted budget. The Honeywell
contract increased $7,461. Repair and maintenance services have increased $12,824, primarily due to
the addition of $10,224 to clean duct work at City Hall. There are also significant costs included in capital
outlay for roof repairs at City Hall ($7,000), install ducts in City Hall ($5,000), kitchen cabinet and
plumbing repairs/remodel ($1,300), new copier ($15,000), and security system for City Hall ($20,000).
Page 3-52
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: GENERAL
DEPT: RECOGNITION/
i SPECIAL EVENTS
101-45050{
ACTIVITY DESCRIPTION
This budget covers the City newsletter and a number of special events and projects that are supported all
or in part by the City.
OBJECTIVES FOR 1998
To keep expenditures at 1997 level.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual &1Y.ill Adopted Adooted of Change
Personal Services 2,687 0 0 0 0
Supplies 367 744 1.475 1.4 75 0
Other Services & Charges 5,715 40,605 56,800 56,800 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 8.769 41.349 58,275 58,275 0
BUDGET COMMENTS
This budget is at the same level as 1997.
Page 3-53
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
,FUND: GENERAL
OEPT: CONTINGENCIES
AND TRANSFERS
101-49200
ACTIVITY DESCRIPTION
This department is used to budget for transfers from the General Fund to other funds. It also includes a
budget for unknown contingencies that may come up during the year.
OBJECTIVES FOR 1998
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Contingencies 791 2.260 161,600 21.000 (140,600)
Transfers 441.087 510,871 449,500 495,374 45,874
-~-
TOTAL 441.878 513.131 611,100 516,374 (94,726)
Page 3-54
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: CABLE TELEVISION
OEPT: CABLE TELEVISION
225-49844
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 tenns and conditions of the franchise. Additionally,
programming is produced on the government access channel. A Telecommunications Commission serves
in an advisory capacity to the City Council.
OBJECTIVES FOR 1998
1. Review the feasibility of renting City-owned building space to the cable company for an access studio.
2 Increase informational programming on the government access channel by adding programs
highlighting each department (minimum of two per department per year).
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
&li&! ~ AdoDted AdoDted of ChanGe
Personal Ser-\!/ces 505 456 1,013 1,012 (1 )
Supplies 899 435 3,180 5,280 .2.100
Other Se"'vlces & Charges 11 .322 25.396 42,798 42,796 (2)
CapitalOutla) 14.083 1,420 8,700 2,000 (6.700)
ContingenCies & Transfers 49.452 49.396 44,072 47,164 3,092
TOT AL 76,261 77,103 99,763 98,252 (1,511)
BUDGET COMMENTS
The Cable Television budget decreased by $1,511 from 1997 to 1998. Supplies increased by $2,100
primarily due to the proposed purChase of large monitors for the council chambers. Capital outlay
decreased by $6.700 as the only capital outlay item proposed In 1998 is a replacement camcorder.
Transfers out increased by $3,092 due to wage adjustments for 1998 and movement of staff through the
wage range.
Page 3.55
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: CABLE TELEVISION
DEPT: IMAGING
225-49980 f
ACTIVITY DESCRIPTION
The Optical Imaging budget was created in 1996 to incur the costs of optical imaging. The purpose of
optical imaging is to replace microfilming for document archival. Imaging also reduces the time to
retrieve documents, and it reduces the chance of lost, misfiled, damaged or stolen documents. All of
this enhances our complete document storage process, provides for better security of our documents
and allows us to better serve the public.
OBJECTIVES FOR 1998
1. The goal for 1998 is to add optical disk storage The optical disk is a permanent type storage and
will ensure legal admissibility of our documents.
2 Add a production scanner so that we can scan in-house rather than outsourcing our current
documents
3. Continue adding more and more documents into the system.
4. Add more users to the system
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actuel Actual Adopted AdoDted of Change
Perso:"al Se:'Jlces 0 0 0 0 0
Supplies 0 180 0 0 0
Other Services & Charges 0 1,910 0 0 0
Capita: Outiay 0 22.354 75,000 51,000 (24.000)
Contingencies & Transfers 0 0 0 0 0
TOT AL 0 24,444 75,000 51,000 (24,000)
BUDGET COMMENTS
The projected budget for 1998 has decreased by $24.000 compared to the 1997 budget. The main
reason for this is that these are start-up costs and the budget will continue to decrease down to about
$8,000 per year in ongoing costs plus enhancements.
Page 3-56
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: REFUSE
DEPT: DISPOSAL
603-495101
ACTIVITY DESCRIPTION
Contracted costs and billings for refuse, recycling and yard waste collection and disposal have been
separated and accounted for in this newly created department to enable tracking of actual costs for each
area and to facilitate reporting to state and county agencies as required.
The City renewed a three year contract with BFllWoodlake Sanitary Services, Inc. for collection and
disposal services that runs through December 1999. On average 5664 households use the unlimited
service, 260 are generally on low-volume, and 200 households are on the subsidized low-income senior
rate. Additionally, 125 multiple dwellings and nine city facilities are receiving dumpster service. Refuse
collection averages 630 tons per month.
OBJECTIVES FOR 1998
Continue to monitor the need for any rate adjustment that may be justified by changes in disposal
costs or markets
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 1,137,569 1,170,270 1,196,658 1,253,485 56,827
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOT AL 1,137,569 1,170,270 1,196,658 1,253,485 56,827
BUDGET COMMENTS
The projected increase in contracted refuse disposal for 1998 is $56,827. Of that amount, $24,500 of
this increase is due to the decision to have this department absorb the cost of disposal for all City
buildings. rather than billing each department for its own use. Recycling and yard waste contract
collection costs are projected to increase by $32,327
Page 3-57
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: REFUSE
DEPT: COLLECTION
603-49520'
ACTIVITY DESCRIPTION
This activity administers the total refuse collection and disposal program and includes expenses other
than the contract costs. Contracted costs are separated for clarity in tracking and reporting; however, they
do remain a function of this budget as a whole.
OBJECTIVES FOR 1998
1. Continue to actively promote the unique aspects of the current contract and encourage residents to
effectively use the services available to them as Columbia Heights residents.
2. Encourage a greater use of the low-volume option for the many residents who need only the very
basics in disposal service.
3. Work with owners/managers/caretakers of multi-unit facilities to provide them with all the disposal
services they and their tenants need in the most cost effective manner, thereby reducing the number of
complaints from and about these buildings.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 465 312 650 1,250 600
Other Services & Charges 11.210 10,746 13,319 14,786 1,467
Capital Outlay 0 316 0 1,000 1,000
Contingencies & Transfers 64,1 34 62,727 69,359 73,091 3,732
TOTAL 75,809 74,101 83,328 90,127 6,799
BUDGET COMMENTS
Projected increase to the refuse and collection budget is $6,799. Supplies increased by $600 due to $450
budgeted for waste containers for various departments, and an increase of $150 for this department's
share of utility billing supplies. Other Services & Charges increased by $1,467, due to an increase of
postage ($500 increase for postage for utility bills, and a $1,130 increase for a mailing on refuse collection
and disposal), an Anoka County solid waste assessment increase of $200 , and minor increases to other
line items. Insurance and bonds decreased by $1,011. Capital Outlay increased by $1,000 due to the
planned addition of a decorative trash receptacle at 40th and Central Avenue to match the others in the
downtown area. Contingencies and Transfers increased by $3,732 due to approved wage increases and
movement through the wage schedules.
Page 3-58
CITY OF COLUMBIA HEIGHTS
1998 PROPOSED BUDGET
I FUND: REFUSE
DEPT: RECYCLING
603-49530 I
ACTIVITY DESCRIPTION
This activity provides administrative oversight of the recycling contract between the City and BFII
Woodlake Sanitary Service, Inc. The City negotiates with the hauler to collect nine 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. Recycling
collections average approximately 135 tons per month.
OBJECTIVES FOR 1998
1. Actively educate residents to all the items that can be recycled curbside, at the Recycling Center, and
the numerous other recycling options available in our community.
2. Continue to work with the multiple dwelling units in our community to educate renters and owners
alike to all the recycling opportunities available to them.
3. Work closely with the Kiwanis and Golden K. Kiwanis to more effectively and efficiently utilize our
Recycling Center.
4. Contact new residents to encourage their participation in our recycling program.
5. Keep the "New Resident Packet" current so that it can be used as a welcome and informative piece
of information on our City.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 607 0 1 ,400 1 ,400 0
Supplies 906 402 5,890 5,830 (60)
Other Services & Charges 12,130 12,000 21,598 24,356 2,758
Capital Outlay 1,813 316 3,000 1,200 (1,800)
Contingencies & Transfers 43,587 44,727 49,859 53,591 3.732
TOTAL 59,043 57,445 81,747 86,377 4,630
BUDGET COMMENTS
The total Recycling budget increased by $4,630 over 1997. Supplies decreased by $60. Other Services
& Charges increased by $2,758 due to an increase of $355 for this department's share of utility billing
postage, $1,400 increase for changing to a quarterly newsletter, $200 increase for copying expenses,
$150 increase for labor expenses related to recycling center tires and oil filters, $100 increase to
conferences, $306 increase for electrical expenses, and minor increases to other line items. Insurance
and bonds decreased by $1,011. Capital Outlay decreased by $1,800, as the relocation of the Recycling
Center was completed in 1997. Contingencies and Transfers increased by $3,732 due to approved wage
increases and the movement of employees through the wage schedules.
Page 3-59
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: REFUSE
DEPT: HAZARDOUS WASTE
603-49540 ,
ACTIVITY DESCRIPTION
This activity administers the handling of hazardous wastes generated by the City of Columbia Heights.
Such items include fluorescent lamps, solvents, waste, automotive fluids, and paints. While this budget is
a function of the Public Works Department administered through the Refuse fund, it does not generally
deal with household hazardous waste generated by residents. Anoka County is the major participant in
that function and bears those costs.
OBJECTIVES FOR 1998
1. Staff will continue to coordinate twice a year collections of fluorescent lamps from residents as well
as from City buildings to facilitate appropriate disposal.
2. Public Works will continue to investigate the use of nonhazardous items and make additional
changes as they are deemed reasonable.
3. Promote and encourage residents to use the County Household Hazardous Waste Collections and to
buy smarter.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted Adopted of Change
Personal Services 113 154 1 ,400 700 (700 )
Supplies 0 0 600 700 100
Other Services & Charges 1 ,495 737 3,690 4,150 460
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 1,608 891 5,690 5,550 (140)
BUDGET COMMENTS
The 1998 Hazardous Waste budget decreased slightly ($140) as Public Works continues to seek
alternatives to hazardous items and carefully track these expenses separately from the regular disposal
budget.
Page 3-60
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
r FUND: ENERGY MANAGEMENT
DEPT: ENERGY MANAGEMENT
710 ~
ACTIVITY DESCRIPTION
The Energy Management fund is used to account for all costs related to a seven-year agreement with
Honeywell, Inc. for energy savings. By segregating these costs, the City will be better able to identify any
cost savings throughout the term of the contract.
OBJECTIVES FOR 1998
None.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 326.125 329,013 329,151 332,541 3,390
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 326,125 329,013 329,151 332,541 3,390
BUDGET COMMENTS
Revenue is composed of allocations to various affected funds and departments, and a transfer from the
General Fund. In 1998, the cost allocations to departments will increase in order to cover increases from
NSP, Mlnnegasco. and Honeywell
Page 3-61
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: POLICE/FIRE CONTINGENCIES
RESERVE
DEPT: POLICE/FIRE
CONTINGENCIES RESERVE
888
ACTIVITY DESCRIPTION
This fund was established in 1994. With the consolidation of the Police and Paid Fire Relief into PERA,
this fund was established to provide for equal annual funding on the part of the City, as it is anticipated
that the pension payments under the consolidation with PERA will have high years and low years. This
fund was set up so that the City can set aside an equal amount each year to fund through these peak and
low years,
OBJECTIVES FOR 1998
Finalize the transfer of the Volunteer Fire Relief Association Pension Fund to the Volunteer Fire Relief
Association,
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6ill@l Adopted Adopted of Change
Personal Services 77,701 85,976 90,000 125,000 35,000
Supplies 0 0 0 0 0
Other Services & Charges 0 6,890 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 77,701 92,866 90,000 125,000 35,000
BUDGET COMMENTS
The fund balance continues to grow to cover long-range pension costs.
Page 3-62
LIBRARY
City of Columbia Heights
Library Director
Adult Service Children's Clerk-TYPist II Library Choreperson
Supervisor Pages (8 PT)
Specialist Librarian (2) (6 PT) (PT)
Page 3-63
0.6
0.5
0.4
ifJ
~
0
.- 0.3
-
-
.,.....,
~
0.2
0.1
LIBRARY
EXPENDITURE SUMMARY
o
1995
1996
1997
1998
II Contingencies & Transfers D Supplies
Capital Outlay II Personal Services
_ Other Services & Charges
Page 3-64
CITY OF COLUMBIA HEIGHTS
LIBRARY
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Library 412,537 425,042 476,329 489,129 12,800
Total 412,537 425,042 476,329 489,129 12,800
Total By Classification
Personal Services 274,941 291,313 297,707 328,970 31 ,263
Supplies 63,396 65,722 73,855 75,195 1,340
Other Services & Charges 54,229 51,390 59,710 63,440 3,730
Capital Outlay 13,011 8,921 32,630 13,500 (19,130)
Contingencies & Transfers 6,960 7,696 12,427 8,024 (4,403)
Total 412,537 425,042 476,329 489,129 12,800
Total By Fund
Library 412,537 425,042 476,329 489,129 12,800
Total 412,537 425,042 476,329 489,129 12,800
Page 3-65
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: LIBRARY
DEPT: LIBRARY
240~
ACTIVITY DESCRIPTION
The Library's main goal is to provide free access to informational and recreational materials for the
patrons in a pleasant environment conducive to the acquisition of knowledge. A variety of Library-related
programs (e.g. storytimes, reading clubs, filmtimes, homebound deliver, etc.) are offered for patrons of all
ages from preschool through senior citizen. As a City-supported Library, Columbia Heights participates in
the MELSA regional system through a contract with Anoka County Library, the Statewide Borrowers
Compact, and METRONET. This enables Columbia Heights' patrons to gain access to special services
and scholarly materials available at other participating libraries.
OBJECTIVES FOR 1998
1. To continue to implement the Library's five-year Capital Improvement Plan.
2. To participate in long-range planning within the City structure.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
6QJ.llil 6.dJ.ill1 Adopted Adooted of ChangE~
Personal Services 274,941 291,313 297,707 328,970 31,263
Supplies 63,396 65,722 73,855 75,195 1,340
Other Services & Charges 54,229 51,390 59,710 63,440 3,730
Capital Outlay 13,011 8,921 32,630 13,500 (19,130)
Contingencies & Transfers 6,960 7,696 12,427 8,024 (4,403)
TOTAL 412,537 425.042 476,329 489,129 12,800
BUDGET COMMENTS
The total budget (including capital) increased as follows:
Adopted 1997 Projected 1997
$476,329 $480,209
Adopted 1 998
$489,129
+$3,880 +$12,920
(.81%) (2.69%)
The increase from adopted 1997 to projected 1997 includes changes due to settled personnel contracts
which increased waaes and benefits.
The operating portion of the budget increased as follows:
Adopted 1997 Proiected 1997
$443,699 $447,579
Adopted 1998
$475,629
+$3.880 +$28,050
(.87%) (6.27%)
The increase in operating is due to proposed additional part-time personnel hours.
CITY COUNCIL CUT $4,000 for the storage closet in the activity room.
Page 3-66
FINANCE DEPARTMENT
City of Columbia Heights
. Finance
Director
Finance
Secretary II
Assistant MIS LIquor
Finance Operations
Director Coordinator Manager
Accounting
Coordinator
Assistant
Operations
Manager (2)
Payroll! Liquor Utilities Utilities Switchboard Meter
Accounting Accounting Accounting Accounting Operator! Readers (2)
Clerk Clerk II (2) Clerk II Clerk I Receptionist
Liquor
Store
Supervisor
Retail
Clerks (17)
Page 3-67
1.5
1
rJ1
~
0
.,......
-
-
.,......
~
0.5
LIQUOR
EXPENSE SUMMARY
o
1995
1996
1997
1998
II Contingencies & Transfers
II Capital Outlay
II Other Services & Charges
D Supplies
II Personal Services
Page 3-68
CITY OF COLUMBIA HEIGHTS
LIQUOR
EXPENSE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Top Valu I 451,856 480,876 456,001 515,394 59,393
Top Valu II 231,042 238,826 252,630 247,838 (4,792)
Heights 152,370 157,003 151,231 176,052 24,821
Non-Operating 338,711 285,321 246,533 266,558 20,025
Cap Equip #1 0 0 0 5,325 5,325
Cap Equip #2 0 0 0 7,390 7,390
Cap Equip #3 0 0 0 8,520 8,520
Totals 1,173,979 1,162,026 1,106,395 1,227,077 120,682
Total By Classification
Personal Services 472.446 484,789 488,644 498,804 10,160
Supplies 13.809 19,256 16,520 24,240 7,720
Other Services & Charges 327,120 368,020 343,762 392,475 48,713
Capital Outlay 22,281 3,632 12,500 45,000 32,500
Contingencies & Transfers 338,323 286,329 244,969 266,558 21,589
Total 1,173,979 1,162,026 1,106,395 1,227,077 120,682
Total By Fund
Liquor Fund 1,173,979 1,162,026 1,106,395 1,205,842 99,447
Cap Equip Replacement 0 0 0 21,235 21,235
Totals 1.173,979 1,162,026 1,106,395 1,227,077 120,682
Page 3-69
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: LIQUOR
DEPT: TOP VALU I
609-497911
ACTIVITY DESCRIPTION
This department accounts for the operations for the liquor store on 44th and Central. This store was
opened in December 1984 and has been very profitable ever since. It was the City's first venture into a
large volume-type liquor store. The store offers good pricing in a desirable shopping environment and,
because of its competitiveness, has attracted customers from a wide area.
OBJECTIVES FOR 1998
1. Expand choice of selections.
2. Increase profitability.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 249,484 254,171 239,441 261,138 21,697
Supplies 7,794 7,689 8,250 11,270 3,020
Other Services & Charges 176,878 217,389 201,810 237,986 36,176
Capital Outlay 17,700 1,627 6,500 5,000 (1,500)
Contingencies & Transfers 0 0 0 0 0
~-
TOTAL 451,856 480,876 456,001 515,394 59,393
BUDGET COMMENTS
The budget for Top Valu I has increased by $48,726 over the 1997 adopted budget. This is mainly due to
an increase in rent and the amount of advertising we plan for the liquor store, along with the possible
purchase of an additional wine gondola. Capital outlay will be miscellaneous updaing of the interior
(painting).
CITY COUNCIL ADD' $10,667 to increase the part-time cashier position that handles deposits
and other office duties to a full time position
Page 3-70
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: CAP EQUIP REPLACEMENT
LIQUOR
DEPT: TOP VALU I
436-49791
ACTIVITY DESCRIPTION
The Capital Equipment Replacement Fund - Liquor is being established in 1998 to fund ongoing capital
purchases in the Liquor Fund.
OBJECTIVES FOR 1998
New phone system 4,000
Carpet cleaning machine 1,000
(split 50/50 between Top Valu #1 & #2)
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 325 325
Capital Outlay 0 0 0 5,000 5,000
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 0 0 5,325 5,325
Page 3-71
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
[ FUND: LIQUOR
DEPT: TOP VALU II
609-497921
ACTIVITY DESCRIPTION
The City opened this liquor store at 37th and Stinson in April 1993. Business has picked up significantly
and it is anticipated that this will be a profitable store in future years. Part of this increase is due to the
opening of the new Cub Foods at Apache Plaza.
OBJECTIVES FOR 1998
1. Expand choice of selections.
2. Increase profitability.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 110,313 115,209 141,011 123,794 (17,217)
Supplies 3,018 8,382 4,820 9,445 4,625
Other Services & Charges 113,961 113,736 100,799 114,599 13,800
Capital Outlay 3,030 1.499 6,000 0 (6,000)
Contingencies & Transfers 720 0 0 0 0
TOTAL 231,042 238,826 252,630 247,838 (4,792)
BUDGET COMMENTS
The budget for Top Valu " has decreased by $4,792 over the 1997 adopted budget.
Page 3-72
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: CAP EQUIP REPLACEMENT
LIQUOR
DEPT: TOP VALU II
436-49792
ACTIVITY DESCRIPTION
The Capital Equipment Replacement Fund - Liquor is being established in 1998 to fund ongoing capital
purchases in the Liquor Fund.
OBJECTIVES FOR 1998
Front glass protection 6,000
Carpet cleaning machine 1,000
(split 50/50 between Top Valu #1 & #2)
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 390 390
Capital Outlay 0 0 0 7,000 7,000
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 0 0 7,390 7,390
Page 3-73
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: LIQUOR
DEPT: HEIGHTS LIQUOR
609-497931
ACTIVITY DESCRIPTION
The City of Columbia Heights built this building and opened this store in 1964. In 1986, the store had
significant renovation and improvements with the addition of a new cooler, lighting, and floor tile. This
store is operated as a small convenience operation with more profitable markups than the two larger
volume stores. Although the store has significantly less business than the two Top Valu stores, it is very
profitable because of the low overhead and higher markups.
OBJECTIVES FOR 1998
1. Expand choice of selections.
2. Increase profitability
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 112,649 115,409 108,192 113,872 5,680
Supplies 2,997 3,185 3,450 3,525 75
Other Services & Charges 35,173 36,895 39,589 38,655 (934)
Capital Outlay 1,551 506 0 20,000 20,000
Contingencies & Transfers 0 1,008 0 0 0
TOTAL 152,370 157,003 151,231 176,052 24,821
BUDGET COMMENTS
The 1998 budget increased S24,821 over the 1997 adopted budget. This is due to the need to replace
the rear basement wall at the liquor store, which will cost $20,000.
Page 3-74
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: CAP EQUIP REPLACEMENT
i LIQUOR
DEPT: HEIGHTS LIQUOR
436-49793
ACTIVITY DESCRIPTION
The Capital Equipment Replacement Fund - Liquor is being established in 1998 to fund ongoing capital
purchases in the Liquor Fund.
OBJECTIVES FOR 1998
2 stand alone coolers 8,000
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 520 520
Capital Outlay 0 0 0 8,000 8,000
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 0 0 8,520 8,520
Page 3-75
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: LIQUOR
DEPT: NON OPERATING
609-49794~
ACTIVITY DESCRIPTION
This department was established to account for liquor operation expenditures that are not directly related
to any of the three liquor stores. The four major expenditures in this department are the transfer out to the
General Fund to cover overhead labor expenses, the transfer out to the Capital Equipment Replacement
Fund to fund all General Fund capital equipment needs, the transfer out to the Infrastructure Fund for
street rehabilitation projects, and the transfer out to the Data Processing Fund. The transfer out to DARE
has been decreased to $5,000.
OBJECTIVES FOR 1998
None.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 1,108 0 1,564 0 (1,564)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 337,603 285,321 244,969 266,558 21,589
TOTAL 338,711 285,321 246,533 266,558 20,025
BUDGET COMMENTS
The transfer out to labor has increased by $3,429, the transfer to DARE decreased to $5,000, and the
transfer out to Capital Replacement increased by $21,235 for the transfer to the new Capital Equipment
Replacement-Liquor Fund 436 for liquor capital outlay purchases. The transfer to Capital Equipment
Replacement was reduced by $50,000, Detailed transfers are as follows:
Capital Equipment Liquor
Capital Equipment General
Data Processing
Admin Labor General
DARE Program
Infrastructure
21,235
90,000
31,000
69,323
5,000
50,000
Page 3-76
POLICE DEPARTMENT
City of Columbia Heights
Chief of Police
Secretary II
Clerk Typist
II
Sr. Records
Technician
I
Secretary II-A
(2)
Captain
I
Sergeants
(3)
,
Corporals
(2)
Patrol Officers
Community Service
Officers 3.5
Page 3-77
2.5
2
rJ1
C
0
....... 1.5
-
-
.-
~
1
0.5
POLICE
EXPENDITURE SUMMARY
3
o
1995
1996
1998
1997
II Contingencies & Transfers D Supplies
Capital Outlay II Personal Services
II Other Services & Charges
Page 3-78
CITY OF COLUMBIA HEIGHTS
POLICE
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Police 1 ,792,134 1,962,686 2,056,122 2,200,364 144,242
Animal Control 9,033 11,694 13,325 '13,525 200
DARE - Projects 3,772 3,611 4,625 4,500 (125)
DARE - Great Projects 2,036 0 3,150 3,150 0
DARE - Parents 15 0 1,300 1,300 0
Federal Police Grant 86,394 91,213 112,290 84,240 (28,050)
Fast Cops Grant 14,011 32,171 42,737 56,371 13,634
Safe Streets 0 25,372 0 0 0
Cap EquIp Replacement 69,917 76,072 103,199 197,345 94,146
Total 1,977,312 2,202,819 2,336,748 2,560,795 224,047
Total By Classification
Personal Services 1,722,565 1,870,920 1,895,483 2,027,906 132,423
Supplies 53,782 57,262 67,345 70,025 2,680
Other Services & Charges 125,620 134,789 158,583 169,124 1 0,54 1
Capital Outlay 75,345 80,882 98,100 1 B9,500 91 ,400
ContingenCies & Transfers 0 58,966 117,237 104,240 (12,997)
_._--~_._.._--".
Total 1,977,312 2,202,819 2,336,748 2,560,795 224,047
Total By Fund
General Fund 1,801,167 1,974,380 2,069,447 2,213,889 144,442
DARE. 5,823 3,611 9,075 8,950 (125)
Federal Police Grant 86,394 91,213 112,290 B4,240 (28,050)
Fast Cops Grant 14.011 32,171 42,737 56,371 13,634
Safe Streets 0 25,372 0 0 0
Cap EqUIp Replacement 69,917 76,072 103,199 197,345 94,146
Total 1,977,312 2,202,819 2,336,748 2,560,795 224,047
Page 3-79
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: GENERAL
DEPT: POLICE
101-421001
ACTIVITY DESCRIPTION
The Police Department provides public safety services to Columbia Heights citizens. The main functions
of this service include police patrolling, community oriented policing, crime prevention, public relations,
problem solving policing, and responding to various requests for service.
OBJECTIVES FOR 1998
1. Replace computer system with a system to be integrated with other Anoka County departments.
2. Continue the review and updating of department policies and procedures.
3. Continue the expansion of the compliance program to include alcohol, spray paint, and tobacco.
4. Work towards greater participation in the crime free multi-housing and landlord training programs.
5. Develop an elective training program to prepare police personnel for command and supervisory
advancements.
6. The Police Department will continue its efforts in the area of community oriented policing in order to
create a safe environment for the families and businesses in our community.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6..QlliQl Adopted Adooted of Change
Personal Services 1,622,160 1,724,617 1,740.456 1,887,295 146,839
Supplies 49,117 52,174 61,095 63,750 2,655
Other Services & Charges 114,159 120,877 136,134 140,879 4,745
Capital Outlay 6,698 6,052 1,200 4,200 3,000
Contingencies & Transfers 0 58,966 117,237 104,240 (12,997)
TOTAL 1,792,134 1,962,686 2,056,122 2,200,364 144,242
BUDGET COMMENTS
Increases in Personal Services include contract wage adjustments and the need to add two officers that
were previously funded by a federal grant. In order to keep increases to a minimum, one Sergeant
position is eliminated and two Corporal positions have been added, reducing overall costs by almost
$10,000 Supply increases include vehicle gas and repair parts, $5,300; food supplies, $700
(neighborhood picnics); and computer supplies, $700. Other Services and Charges include increases for
computer access, $3,750; travel, $750 (supervisory training); and testing services for new officers, $750.
Capital outlay includes $4,000 for the training room and $2,400 for bullet proof vests. Transfers are
budgeted for pension and federal grant match.
CITY COUNCIL CUT $3,000 from supplies, $1,700 from other services & charges, $4,000 from
capital outlay, and $30,000 from contingencies and transfers.
Page 3-80
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: CAP EQUIP REPLACEMENT
DEPT: POLICE
431-421001
ACTIVITY DESCRIPTION
The Capital Equipment Replacement -General Fund was established to fund the long-term ongoing
capital equipment needs in the General Fund. This was accomplished by preparing a detailed 20-year
projection of the City's equipment needs and scheduling long-term replacement. Thus, the City can set
aside an equal amount of funding to provide a reserve for future years when large, expensive equipment
will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside
each year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
2 Police vehicles 1992 35,000 49,000
1 Down-sized unmarked car 1998 20,500
1 Radar unit. replacement 1986 1,100 2,300
1 Vehicle light bar, replacement 1986 1,200 1,500
2 Notebook computer/mobile digital terminals New 12,000 12,000
1 Computer mainframe system New 100,000 100,000
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 1,270 1,242 6,299 12,045 5,746
Capital Outlay 68,647 74,830 96,900 185,300 88,400
Contingencies & Transfers 0 0 0 0 0
TOTAL 69,917 76,072 103,199 197,345 94,146
BUDGET COMMENTS
We are requesting to replace two marked squads and to purchase one downsized vehicle to be used by
investigative staff. In order to complete our updating and replacement of Iightbars, we will need to
purchase one lightbar for one of the new marked units. We also propose replacing one radar unit during
1998. In our continued effort to upgrade MDT dumb terminals to dual function laptops, we are also
proposing to purchase two notebook computers and digital converters for the squads. We have also
scheduled the replacement of our mainframe computer this year. The computer currently used was
originally purchased in 1986. We have asked for two additional video cameras for the two new marked
units. This will bring us to a total of four video cameras in the squads. It is our suggestion that the City
Council consider purchasing these cameras from the Cable Television Fund as we did last year.
Page 3-81
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: ANIMAL CONTROL
101-42700
ACTIVITY DESCRIPTION
The North Metro Humane Society provides our community with the animal control services the City must
maintain. Services provided include animal pickups as well as shelter facilities.
OBJECTIVES FOR 1998
Anticipated performance on the part of the Humane Society to remain constant.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adooted Adopted of ChanQe
Personal Services 0 0 0 0 0
Supplies 15 155 150 150 0
Other Services & Charges 9,018 11,539 13,175 13,375 200
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 9,033 11,694 13,325 13,525 200
BUDGET COMMENTS
The 1997-1998 animal control contract with North Metro Humane Society has been approved by the
Council, signed, and returned to the Humane Society. The Humane Society has been providing animal
control services to the City of Columbia Heights for several years and has been a very good partner and
has performed their services very well. The 1997-1998 contract will get us to a calendar year and run
through December 31, 1998 The only changes in the contract were a $500 minimum monthly fee which
we routinely exceed and an increase from $32 to $36 on the transportation fee.
Page 3-82
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: DARE
DEPT: PROJECTS
270-42160l
ACTIVITY DESCRIPTION
The DARE program remains a viable means of training our children in the schools of the pitfalls of drugs
and other misuse of chemicals. The program also builds on subjects such as self-esteem, and teaches
defenses to peer pressure and other social problems.
OBJECTIVES FOR 1998
1. Implement a youth diversion program to more effectively deal with first-time offenders.
2. To continue to build on present support from the schools and community by providing quality training
to our young people.
3. To expand our training horizons and fully incorporate the spin-off training subjects of DARE junior
high program, as well as the adult version of DARE, which is primarily aimed at parents who have
children in a DARE environment.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
6ctual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 2,643 2,480 2,650 2,675 25
Other Services & Charges 1,129 1,131 1,975 1,825 (150 )
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOT AL '3,772 3,611 4,625 4,500 (125 )
BUDGET COMMENTS
The DARE programs have become a very important part of our interaction with the school district and the
children of our community. The results of this type of program are difficult to calculate, but we do know
from our experience that a trusting and close relationship is built between the students and officers. Large
turnouts at all of the DARE graduations tell us that this is not only a positive program for the students but
very meaningful for parents and relatives. Knowing you have the ability to say no in many ways is the
focus of this program.
Page 3-83
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: DARE
DEPT: JR HIGH PROJECTS
270-421611
ACTIVITY DESCRIPTION
The DARE Junior High Program is a training program similar to DARE but aimed at slightly older
children. The curriculum provides for resistance to peer pressures and displays the negativity of the
gang structure.
OBJECTIVES FOR 1998
1. Expand police training to incorporate DARE Junior High Program.
2. To continue with programs in our schools that can shape the youth of tomorrow by offering training
that not only provides factual information but also builds our children's personal qualities.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 1,992 0 2,650 2,650 0
Other Services & Charges 44 0 500 500 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 2,036 0 3,150 3,150 0
BUDGET COMMENTS
This will be the first year of our DARE junior high program. Officer Bryan Fuerst has been trained as an
instructor in this course and will be teaching it to the junior high students at Central and Immaculate. We
are anxious to get this program going and to maintain our close ties with the students.
Page 3-84
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: DARE
DEPT: PARENTS COURSE
270-421621
ACTIVITY DESCRIPTION
The DARE parent program is designed for the parents of children attending daytime classroom DARE to
promote the ideas and principles delivered to the child.
OBJECTIVES FOR 1998
1. Expand the adult version of DARE which is aimed primarily at parents who have children in a DARE
environment.
2. To continue with programs in our schools that can shape the youth of tomorrow by offering training
that not only provides factual information but also builds our children's personal qualities.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 15 0 800 800 0
Other Services & Charges 0 0 500 500 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
~-~-_._-_._---
TOT AL 15 0 1,300 1,300 0
BUDGET COMMENTS
The DARE parent program has not been as successful as we would have liked. We are going to offer it
in 1998 and if our response is small again we will discontinue its use. The parents that have been
through the program have found it to be very beneficial and rewarding.
Page 3-85
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
l FUND: FEDERAL POLICE GRANT
DEPT: FEDERAL POLICE
I GRANT
2721
ACTIVITY DESCRIPTION
Application with the federal government resulted in a four-year grant which began in the fall of 1994 and
provided for the hiring of two additional police officers. This grant continues and provides the department
with the needed staff for community policing endeavors. This grant will end in September of 1997.
OBJECTIVES FOR 1998
We will continue to fund this grant through September 1998.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 86,394 91,213 112,290 84,240 (28,050)
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
TOTAL 86,394 91,213 112,290 84,240 (28,050)
BUDGET COMMENTS
This budget depicts only wages needed to fund through September 1998.
Page 3-86
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: FAST COPS
DEPT: FAST COPS
273'
ACTIVITY DESCRIPTION
The federal government made available a police grant program called Fast Cops. The City applied for
two additional police officers and received permission to hire one. The parameters of the grant are similar
in nature to the present grant where the City hired two officers in that the grant period is for three years
and the officer is to supplement COP strategies and programs within our community.
OBJECTIVES FOR 1998
The Police Department will continue to focus on Community Oriented Police (COP) philosophies in our
community with the goal of implementing programs department-wide and in accordance with the federal
grants we are functioning within.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 14,011 32,171 42,737 56,371 13,634
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
TOT AL 14,011 32,171 42,737 56,371 13,634
BUDGET COMMENTS
The budget depicts only wages and the sharing of those wages with the federal grant funding supplement.
Page 3-87
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: SAFE STREETS
OEPT: SAFE STREETS
274~
ACTIVITY DESCRIPTION
This was a state grant received in 1996, and there is no further proposed expenditure activity.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
8.ru!al Actual Adooted Adooted of Change
Personal Services 0 22,919 0 0 0
Supplies 0 2,453 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
TOTAL 0 25,372 0 0 0
BUDGET COMMENTS
The Safe Streets grant was a $30,000 overtime/programs grant that was used by the department from
August of 1996 to August of 1997. These funds were used for our neighborhood picnics, our surveillance
programs, our laser speed details, our transport program, and additional bike patrols. We plan to request
these funds again in 1997-98 and we will advise the Council as soon as we know if we are successful.
Page 3-88
PUBLIC WORKS
City of Columbia Heights
PW
Directorl
City Eng
Eng Eng. Eng.
Techn. Techn. Techn.
IV III II
- Secretary
II-A
PW Foreman- Admin.
Asst City Super- Vehicle
Engineer intendent Maint Assistant
Foreman Main- Main- Main- Maint. III Maint. III
tenance tenance tenance ~odyman
(3) III II (9) I (6) Mechanic Painter
Clerical/
l>urchasin
Clerk
Page 3-89
PUBLIC WORKS
EXPENDITURE/EXPENSE SUMMARY
rJ1
C
o
:.= 3
....-
.-
~
6
5
4
2
1
o
1995
1996
1997
1998
II Contingencies & Transfers D Supplies
Capital Outlay II Personal Services
II Other Services & Charges
Page 3-90
CITY OF COLUMBIA HEIGHTS
PUBLIC WORKS
EXPENDITURE/EXPENSE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Public Works 0 0 0 0 0
Engineering 342,741 316,551 287,211 319,001 31,790
Streets 444,366 499,727 523,568 587,892 64,324
Street Lighting 108,743 109,707 118,579 119,116 537
Traffic Signs & Signals 42,969 39,692 59,159 59,777 618
Weed Control 4,586 2,440 6,862 8,089 1,227
Parks 494,276 490,429 612,055 618,538 6,483
Tree Trimming 34,382 82,378 44,933 42,451 (2,482)
Dutch Elm Sanitation 22,689 22,985 69,240 51,564 (17,676)
Dutch Elm Replacement 12,158 16,777 25,723 25,954 231
State Aid Maintenance 243,980 139,735 154,726 142,159 (12,567)
Water - Source of Supply 622,368 697,083 792,600 810,000 17,400
Water - Distribution 482,248 448,543 434,830 440,375 5,545
Water - Non-operating 36,160 19,056 26,100 34,550 8,450
Sewer - Collections 330,006 326,045 382,540 374,389 (8,151)
Sewer - Disposal 723,413 749,114 741,159 698,920 (42,239)
Sewer - Non-operating 362,536 134,957 34,1 75 32,075 (2,100)
Garage 294.386 319,990 304,865 374,892 70,027
Cap Eq Replace Engineer 0 0 9,585 13,845 4,260
Cap Eq Replace Streets 107,549 130,536 200,540 58,070 (142,470)
Cap Eq Replace Parks 0 86,537 24,495 135,255 110,760
Cap Eq Replace Tree Trim 0 0 3,195 0 (3,195)
Cap Eq Replace Sewer 8,714 34,096 18,589 48,500 29,911
Cap Eq Replace Water 8,714 26,797 18,589 73,500 54,911
Cap Eq Replace Garage 0 24,608 14,780 10,650 (4,130)
Cap Eq Rep Traffic S&S 5,807 0 0 0 0
Total 4,732,791 4,717,783 4,908,098 5,079,562 171,464
Total By Classification
Personal Services 1,339,135 1,380,707 1,468,927 1,595,618 126,691
Supplies 1,636,852 1,780,179 1,906,268 1,894,735 (11,533)
Other Services & Charges 1,042,945 968,505 1,064,823 1,067,459 2,636
Capital Outlay 544,903 358,239 353,080 416,750 63,670
Contingencies & Transfers 168,956 230,153 115,000 105,000 (10,000)
Total 4,732,791 4,717,783 4,908,098 5,079,562 171,464
Page 3-91
CITY OF COLUMBIA HEIGHTS
PUBLIC WORKS
EXPENDITURE/EXPENSE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Fund
General Fund 1,506,910 1,580,686 1,747,330 1,832,382 85,052
State Aid Construction 243,980 139,735 154,726 142,159 (12,567)
Water Fund 1,140,776 1,164,682 1,253,530 1,284,925 31,395
Sewer Fund 1,415,955 1,210,116 1,157,874 1,105,384 (52,490 )
Garage Fund 294,386 319,990 304,865 374,892 70,027
Cap Replace -General 113,356 217,073 237,815 207,170 (30,645)
Cap Replace -Sewer 8,714 34,096 18,589 48,500 29,911
Cap Replace -Water 8,714 26,797 18,589 73,500 54,911
Cap Replace -Garage 0 24,608 14,780 10,650 (4,130)
Total 4.732,791 4,717,783 4,908,098 5,079,562 171,464
Page 3-92
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: GENERAL
OEPT: PUBLIC WORKS
'PERSONNEL
101-43000
ACTIVITY DESCRIPTION
This activity covers the wage and fringe benefit costs for both permanent and seasonal Public Works
employees The overall budget is distributed to Public Works' departments and other departments as
appropriate.
OBJECTIVES FOR 1998
1. Evaluate current system of charging Public Works employees' time and materials.
2. Study the overall usage of seasonals.
3. Develop incentives to attract older seasonal workers.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted Adooted 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
TOTAL 0 0 0 0 0
BUDGET COMMENTS
The overall personnel budget for 1998 is $1,624,560 for salaries and fringe benefits, an increase of
$119,355 or 7.93% over 1997. It should be recognized that the 1997 budget did not include pay
increases due to contract negotiations. The 1998 budget therefore includes a 6.5% increase just in these
negotiated increases. The rest of the increase is due to step movement and a 4% increase in the pay for
seasonals, should an increase be approved for 1998. This budget balances to zero as 100% of salaries
and fringe is allocated to various departments in the City.
Page 3-93
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: ENGINEERING
101-431001
ACTIVITY DESCRIPTION
This activity provides engineering services for capital construction projects. These activities include
feasibility analysis, construction design, contract administration, project inspection, general Public Works
recordkeeping, GIS implementation and maintenance.
OBJECTIVES FOR 1998
1. Examine feasibility of the public improvements that will enhance the appearance of the Central
Avenue corridor.
2. Integrate City Hall departments into GIS.
3. Continuation of street rehabilitation construction.
4. Develop alley rehabilitation program.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted Adopted of Change
Personal Services 227,270 246,654 240,423 267,402 26,979
Supplies 6,783 8,329 11,935 11,875 (60)
Other Services & Charges 23,067 30,204 31 ,853 30,424 (1,429)
Capital Outlay 2.351 16,910 3,000 9,300 6,300
Contingencies & Transfers 83,270 14,454 0 0 0
TOTAL 342,7 41 316,551 287,211 319,001 31,790
BUDGET COMMENTS
The proposed Engineering budget is $322,001, a 12% increase over the approved 1997 budget.
Proposed expenditures for supplies and services are essentially flat. Personnel costs increased $26,979
or 11 %. The increase appears larger as the adopted 1997 budget did not account for negotiated pay
increases that went into effect after the budget was adopted. Capital outlay is proposed at $12,300, an
increase of $9,300 over 1997, and represents a continuing program of replacing worn ouUoutdated office
furniture and equipment. It also includes the next generation of GIS software. Items included in the
capital outlay request are: computer replacement ($3,000), computer workstation ($2,000), partitions for
tech area ($3,000). GIS software ($3,000), and water dispenser for the administration area ($1,300).
CITY COUNCIL CUT $3,000 from capital outlay.
Page 3-94
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: CAP EQUIP REPLACEMENT
DEPT: ENGINEERING
431-43100~
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-General Fund was established to fund the long-term capital
equipment needs in the General Fund. This was accomplished by preparing a detailed 20-year projection
of the City's equipment needs and scheduling long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Xerox Engineering Copier 1989 3,775 10,000
Scanner 11" X 17" New 3,000
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 585 845 260
Capital Outlay 0 0 9,000 13,000 4,000
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 0 9,585 13,845 4,260
BUDGET COMMENTS
The copier is being upgraded to utilize a roll-stock paper supply and multi-copy function. These features
are needed with the increase in copy demand for project plans. The scanner is needed to enter existing
engineering drawings into the optical disk storage system for archiving.
Page 3-95
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
1 FUND: GENERAL
DEPT: STREETS
101-431211
ACTIVITY DESCRIPTION
This activity provides for the maintenance of City streets, including patching, street sweeping, paving, ice
control, and snow removal.
OBJECTIVES FOR 1998
1. Develop and pursue joint project development of salt/sand storage, recycling/disposal of
sweepings, and evaluate use of less sand, more salt.
2. In conjunction with the Street Rehabilitation program, concentrate on "permanent" repair and crack
sealing.
3. Pursue the paving of the existing raw alleys.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adopted of Change
Personal Services 245,979 266,569 277 ,691 341,473 63,782
Supplies 86,098 117,234 109,801 120,650 10,849
Other Services & Charges 99,593 114,911 120,576 122,019 1 ,443
Capital Outlay 12,696 1,013 15,500 3,750 (11,750)
Contingencies & Transfers 0 0 0 0 0
TOTAL 444,366 499,727 523,568 587,892 64,324
BUDGET COMMENTS
The overall proposed budget for streets is $627,892, an increase of $104,324 over the 1997 budget.
Personnel costs rose $63,782, reflecting the negotiated pay increases for 1997 and 1998 which were not
included in the department's 1997 budget, and the switching of one person from Parks to Streets. Supply
costs are increased $10,849 based on historic usage. Capital outlay increased $28,250 due to the
request for $40,000 to implement salt storage. Items requested are additional lighting in the yard and
MSC basement ($3,750), and a salt/storage facility ($40,000). The City Manager cut the $40,000
proposed for the salt/storage facility reducing the budget to $587,892.
Page 3-96
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: CAP EQUIP REPLACEMENT
DEPT: STREETS
431-431 21 r
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-General Fund was established to fund the long-term capital
equipment needs in the General Fund. This was accomplished by preparing a detailed 20-year projection
of the City's equipment needs and scheduling long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Wausau Snowblower #82 (1969) 1992 2,000 47,500
Plow for #OC'19 1991 0 5.500
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actua: AdoDted AdoDted of Change
Personal Services 0 0 0 0 0
SutJplles 0 0 0 0 0
Other Services & Charge:: 6,564 7,575 12,240 5,070 (7,170)
Capital Outlay 100,985 122,961 188,300 53,000 (135,300)
Contingencies & Transfers 0 0 0 0 0
TOTAL 107,549 130,536 200,540 58,070 (142,470)
BUDGET COMMENTS
#82, Snow blower: The current Wausau snow blower was purchased used in 1992 and was built In 1969.
Over the years we have purchased other "Junked" snow blowers to salvage parts. Although this piece of
equipment is used on the average once or twice a season, when it is needed it is very important to have it.
#19A. Henke plow for #19 The plow is in need of replacement at this time due to wear
CITY COUNCIL CUT $25.000 from Capita! Outlay.
Page 3-97
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: STREET LIGHTING
101-431601
ACTIVITY DESCRIPTION
This activity provides for the energy cost related to intersection, mid-block and alley lighting. This activity
also includes maintenance and repair of City-owned street lights.
OBJECTIVES FOR 1998
Continue replacement of existing City-owned lights on 40th Avenue with newer, more efficient lights.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
~ ~ Adooted Adooted of Char'1ge
Persona! Se~"ices 2.162 1 ,4E7 3,196 3,406 210
Supplies 463 537 1,350 1,350 0
Other Services & Charges 1 OE .11 e 107,703 114,033 114,360 327
CapltalOulie: 0 0 0 0 0
Cont:ngenCles & TranS'ers 0 0 0 0 0
TOTAL 108.743 109,707 118,579 119,116 537
BUDGET COr,1MENTS
The proposed overall street lighting budget is $119,116, slightly above the 1997 budget.
Page 3-96
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: TRAFFIC SIGNS &
SIGNALS
101-43170
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 FOR 1998
1. Complete an eight-year program to replace street name signs.
2. Implement computerized sign inventory.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997
Actual M\.@l Adopted
Personal Services 28,568 26,906 36,654
Supplies 6,309 6.328 13,151
Other Services & Charges 6,897 6.133 9,354
Capital Outlay 1.195 193 0
Contingencies & Transfers 0 132 0
TOTAL 42,969 39,692 59,159
BUDGET COMMENTS
1998 $ Amount
Adopted of Change
39,048 2,394
11,971 (1,180)
8,758 (596)
0 0
0
59,777 618
The overall proposed budget is $60,777, an increase of $1 ,618. The personnel costs increased $2,394
due to pay increases
CITY COUNCIL CUT $1,000 from supplies.
Page 3-99
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: WEED CONTROL
101-432601
ACTIVITY DESCRIPTION
This activity provides for the enforcement of the City's ordinances regarding weed control. Activities within
the fund include inspection and abatement of weed control violations.
OBJECTIVES FOR 1998
1. Implement a policy to become more proactive with repeat problem properties.
2. Evaluate the feasibility of mowing MNDOT controlled right-of-ways.
3. Evaluate shifting administration of the program to the Fire Department.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 3,273 2,339 5,017 6,269 1,252
Supplies 0 0 0 0 0
Other Services & Charges 1,313 101 1,845 1,820 (25)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 4,586 2,440 6,862 8,089 1,227
BUDGET COMMENTS
The overall proposed budget is $8,089, an increase of $1,227. The cost increase is in personnel and
reflects pay increases.
Page 3-100
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: GENERAL
DEPT: TREE TRIMMING
101-46102:
ACTIVITY DESCRIPTION
This activity provides for the trimming and caring of trees, and the removal of hazardous or dead trees on
all City-owned properties It includes shaping and maintaining boulevard and park trees in a healthy
condition, removal of downed branches, and clearing obstructed signs.
OBJECTIVES FOR 1998
1. Trimming at LaBelle and Sullivan Parks to provide scenic outlooks
2. Concentrate boulevard tree trimming by residential street rehabilitation zones.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted Adooted of Change
Personal Ser\/Ices 20.327 54,4 99 24,500 24,500 0
Supp les 213 420 3,650 650 (3.000)
Other Services & Charges 13.422 27,4 59 16,783 17,301 518
Cap:tal Outlay 420 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 34,382 82,378 44,933 42,451 (2,482)
BUDGET COMMENTS
The overall budget for this department is $44,451, essentially the same as the 1997 budget
CITY COUNCIL CUT $2,000 from Minor EqUipment in Supplies.
Page 3-101
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: CAP EQUIP REPLACEMENT
OEPT: TREE TRIMMING
431-461021
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-General Fund was established to fund the long-term capital
equipment needs in the General Fund. This was accomplished by preparing a detailed 2D-year projection
of the City's equipment needs and scheduling long-term replacement. Thus. the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year
OBJECTIVES FOR 1998
There are no Capita! Equipment needs for 1998
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997
till.!R' 6lliilll Adooted
Perso'"',a! Se'""'lces 0 0 0
Su;:;:<,es 0 0 0
Other Se~.'lCes & Charges 0 0 195
Capita! O",t:ay 0 0 3,000
Contlrfge""cles & Transfers 0 0 0
TOT AL 0 0 3,195
Page 3.102
1998 $ Amount
AdoDted of Change
0 0
0 0
0 (195 i
0 (3,000)
0
0 (3,195)
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
DUTCH ELM
SANITATION
101-46103
FUND: GENERAL
ACTIVITY DESCRIPTION
This activity covers inspection and removal of diseased elms and other diseased trees. Funds from this
department cover the cost to remove diseased trees from City property and rights-of-way, and one-half
the cost of removal from private property. It is estimated that there are approximately 600 elm trees left in
the City. Generally, two-thirds of the trees removed annually are on private property.
OBJECTIVES FOR 1998
1. Evaluate effectiveness of continuing the program.
2. Change department title to "Diseased or Dead Tree Sanitation".
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 7,444 9,861 9,237 9,715 478
Supplies 17 75 50 75 25
Other Services & Charges 15,228 13.049 59,953 41,774 (18,179)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 22,689 22,985 69,240 51,564 (17,676)
BUDGET COMMENTS
The overall proposed budget is $53,955, a decrease of $15,285 from the 1997 budget, reflecting the
lower density of elms within the City. Staff requests that the Council review directing a portion of this
savings to the Parks Capital Improvement Fund.
CITY COUNCIL CUT $2,391 from other services and charges
Page 3-103
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
DEPT: DUTCH ELM
REPLACEMENT
101-46104
ACTIVITY DESCRIPTION
This activity is for the contractual provision of and replanting of trees where diseased trees were removed
on all City-owned property and rights-of-way.
OBJECTIVES FOR 1998
1. Evaluate if trees should be replaced one-to-one or some other ratio.
2. Improve tree planting site selection.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 3,357 2,776 4,123 4,334 211
Supplies 258 5 0 100 100
Other Services & Charges 8,543 13,996 21,600 21,520 (80)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
-~
TOT AL 12,158 16,777 25,723 25,954 231
BUDGET COMMENTS
The overall proposed budget is $25,954, approximately the same as the 1997 budget.
Page 3-104
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GENERAL
OEPT: PARKS
101-452001.
ACTIVITY DESCRIPTION
This activity provides for the maintenance of the City's 15 parks, including 3 wading pools, 8 skating and 5
hocKey rinks. 12 baseball diamonds, and other recreational facilities. This department also provides
exterior maintenance for all municipal buildings.
OBJECTIVES FOR 1998
1. Develop a plan for efficient use of seasonal ParKs Department employees
2. Evaluate wading pools, i.e need vs. cost
3. Evaluate skating rink weekend maintenance policy.
4. Implement a program of neighborhood Involvement in maintenance and improvements of parks
EXPENDITURE CHANGES BY CATEGORY
1995 199E 1997 1998 $ Amount
~ ~ AdoDted AdoDted of Change
Perso"',a. Ser.iCeS 317[",2 299.021 389,306 399,335 10,029
SUP;JI'ES 56.779 63 A 94 68,115 74,450 6,335
Othe" Services & C",a';jES 11 e ge:3 1 2 4 . 34 7 153,134 143,253 (9,821 )
Ca~l:a' Out:c: 63E 2,840 0 0 0
Contngencles & Tra:"sfe~s 886 727 1 ,500 1 ,500 0
TOTAL 494,276 490429 612,055 618,538 6.483
BUDGET COf.H.1ENTS
The overall proposec budget IS $618,538, an increase of $6.483 over the 1997 budget Personnel costs
increased S 1 (',029 due to pay increases Supplies Increased $6,335 based on historic costs and inflation
Services decreased $9,881 p",mariiy due to reductions In Honeywell contract costs and insurance costs
charged to thiS department
Page 3.105
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: CAP EQUIP REPLACEMENT
DEPT: PARKS
431-45200[
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-General Fund was established to fund the long-term capital
equipment needs in the General Fund. This was accomplished by preparing a detailed 20-year projection
of the City's equipment needs and scheduling long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Mott Mower #214 1974 3,000
MT Trackless #234 w/attachments 1988 38.851 122,000
J.D. Line painter 2,000
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actua Actua' Adooted Adopted of Change
Personal Ser,lces 0 0 0 0 0
SupiJlles 0 0 0 0 0
Other Ser\'lces & Charges 0 5,282 1,495 8,255 6,760
Capita! OutJa)' 0 81 ,255 23,000 127,000 104,000
ContingenCies & Transfers 0 0 0 0 0
TOTAL 0 86,537 24,495 135,255 110,760
BUDGET COMMENTS
Mott mower #214 This 24 year old mower is powered by the pto of a ford tractor, It had been used to
mow vacant lots It is a flail mower. MT Trackless #234: This was purchased in 1988 and had 3,683
hours It IS an extremely versatile piece of equipment. It is used for sweeping, plowing, and snow blowing
Sidewalks and pathways It is also used as a backup large scale mower.
Page 3-106
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: STATE AID MAINTENANCE
DEPT: STATE AID
I MAINTENANCE
212
ACTIVITY DESCRIPTION
This activity provides for the repair and maintenance of State Aid streets within the City. This activity is
funded by the MSAS system.
OBJECTIVES FOR 1998
Explore policies to maximize use of maintenance fund allocation for State Aid streets.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted AdoDted of Change
Personal Services 15,954 16,357 9,800 9,800 0
Supplies 8,242 3,118 4,600 1,100 (3,500)
Other Services & Charges 174,454 40,125 43,926 44,859 933
Capital Outlay 16,230 30,135 46,400 56,400 10,000
Contingencies & Transfers 29,100 50,000 50,000 30,000 (20.000)
TOTAL 243,980 139,735 154,726 142,159 (12,567)
BUDGET COMMENTS
The overall proposed budget is $142,159, a decrease of $12,567 over 1997. Training and educational
activities will be an ongoing expenditure to enable the technicians to remain certified by MNDOT to
inspect State Aid projects. The budget includes a $30,000 transfer to the General Fund to cover street
department costs for maintenance of State Aid streets, and $30,000 for seal coating State Aid streets.
Page 3-107
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
[ FUND: WATER
DEPT: SOURCE OF SUPPLY
601-49400 I
ACTIVITY DESCRIPTION
This department accounts for the cost of water purchased from the City of Minneapolis for resale to the
residents of Columbia Heights. The City annually purchases approximately 60 million cubic feet of water
(450 million gallons).
OBJECTIVES FOR 1998
Negotiation of contract for purchase of water.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
~ 8lliilll Adooted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 622,368 697,083 792,600 810,000 17,400
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
"--~
TOTAL 622,368 697,083 792,600 810,000 17,400
BUDGET COMMENTS
The budget for 1998 is $810,000, which is based on 1997 usage and a 3% anticipated increase from the
City of Minneapolis.
Page 3-108
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: WATER
DEPT: DISTRIBUTION
601-494301
ACTIVITY DESCRIPTION
This activity provides for the repair and maintenance of the City's water system, hydrants, sprinkler
systems (4), and pump stations (2).
OBJECTIVES FOR 1998
1. Develop a lead service replacement program.
2. Evaluate and implement a systematic water main cleaning/replacement program.
3. Develop a small meter replacement program, as many meters are old and potentially under-reading.
4. Implement an in-house large meter testing program.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 234.460 222,237 208,260 207,368 (892)
Supplies 45,881 43,636 49,792 50,287 495
Other Services & Charges 178,698 182,593 176,778 182,720 5,942
Capital Outlay 23,209 77 0 0 0
TOTAL 482,248 448,543 434,830 440,375 5,545
BUDGET COMMENTS
The proposed budget is $440,375, a slight increase ($5,545) over the 1997 budget.
Page 3-109
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: WATER
DEPT: NONOPERATING
601-494491
ACTIVITY DESCRIPTION
This activity provides for the capital outlay costs for major improvements to water utility-related facilities
and equipment.
OBJECTIVES FOR 1998
1. Develop a residential meter replacement program as many meters are old and potentially under-
reading.
2. Develop a lead service replacement program.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 1,200 1,150 (50)
Other Services & Charges 1,065 10 400 400 0
Capital Outlay 20,095 4,046 9,500 8,000 (1,500)
Contingencies & Transfer 15,000 15.000 15,000 25,000 10,000
TOTAL 36,160 19,056 26,100 34,550 8,450
BUDGET COMMENTS
The overall proposed budget for 1998 is $34,550. The largest portion is a $25,000 transfer to the Water
Capital Equipment fund, an increase of $10,000 over past years in anticipation of major equipment
replacements in 1998 and 1999.
Page 3-110
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
! FUND: CAP EQUIP REPLACEMENT
WATER
DEPT: WATER
433
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-Water Fund was established to fund the long-term capital
equipment needs in the Water Fund. This was accomplished by preparing a detailed 20-year projection
of the City's equipment needs and scheduling long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in the budgeting as an equal amount is set aside each
year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Onan Generator (#150) 1978 12,974 20,000
Onan Generator (# 118) 1970 ? 20,000
Mater Control Panel & Telemetry 1968 ? 50,000
1/2 Sewer/Water
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 531 1,644 1,089 6,000 4,911
Capital Outlay 8,183 25,153 17,500 67,500 50,000
Contingencies & Transfers 0 0 0 0 0
~_.-
TOTAL 8,714 26,797 18,589 73,500 54 , 911
BUDGET COMMENTS
Onan generator #150, pump station #2: This generator provides backup power to the pump station in the
event of a power failure. Onan generator #118, pump station #3: This generator provides backup power to
the pump station in the event of a power failure. Master control panel and telemetry: This system monitors
and controls all the sewer lift stations, water pump stations, and the water tower. Every year we are
experiencing failure of some of the remote units at the stations and have to replace them. The industry
standard today for telemetry is solid state computerized remote units using cellular or microwave
transmission. Control panels are now programs on PC computers and can actually be controlled remotely
from off-site locations (1/2 cost from sewer, 1/2 cost from water).
CITY COUNCIL CUT $22.500 from Cap/tal Outlay by postponing Master Meter replacement.
Page 3-111
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
: FUND: SEWER
DEPT: COLLECTIONS
602-49450 t
ACTIVITY DESCRIPTION
This activity provides for the maintenance of the City's sewer collection system. Included in this activity
are repairs of manholes, main and lateral sewer lines, lift stations. and drainage ponds. The City's sewers
are regularly checked using television equipment, and cleaned using the rodder and vactor. Annual sewer
flows are between 550-600 million gallons to MCES for treatment.
OBJECTIVES FOR 1998
1. Develop and implement a systematic sewer televising program to catalog and track the condition of
lines.
2. Develop and implement a storm water utility to remove storm sewer costs from the Sewer Fund.
3. Implement a meter replacement program.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 118,002 108,032 148,121 158,622 10,501
Supplies 22.478 23,933 41,485 39,427 (2,058)
Other Serv'lces & Charges 181.477 190,956 192,934 176,340 (16,594 )
Capital Outlay 8,049 3,124 0 0 0
Contingencies & Transfers 0 0 0 0 0
----------.-----.-..-.-- ._--
TOTAL 330,006 326,045 382,540 374,389 (8,151 )
BUDGET COMMENTS
The overall proposed budget is $374,389, a slight drop from the 1997 budget. Personnel costs increased
$10,501 due to negotiated wage increases and step movement. Supply costs are nearly the same as last
year. Services decreased $16,594 mostly due to a large drop in the amount of Honeywell contract costs
assigned to this department.
Page 3-112
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: SEWER
DEPT: DISPOSAL
602-494801
ACTIVITY DESCRIPTION
This activity provides for payments to the Metropolitan Council Wastewater Services.
OBJECTIVES FOR 1998
Monitor MCES progress on stabilizing charges.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6llilli! Adooted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 723,413 749.114 741,159 698,920 (42,239)
Other Services & Charges 0 0 0 0 0
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 723,413 749,114 741,159 698,920 (42,239)
BUDGET COMMENTS
The overall proposed budget is $698.920, a decrease of $42,239. This reflects the best estimate of flow
and includes credits for the Hilltop interceptor line and overpayment in 1996.
Page 3-113
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: SEWER
DEPT: NON-OPERATING
602-49499 (
ACTIVITY DESCRIPTION
This activity covers the construction and/or major repairs of the City sewer collection system.
OBJECTIVES FOR 1998
1. Develop and implement a storm water utility to remove storm sewer costs from the Sewer Fund.
2. Develop and implement a systematic sewer televising program to catalog and track the condition of
lines
3. Develop residential meter replacement program, as many meters are old and potentially under-
reading.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual AdoDted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 2,300 900 (1,400)
Other Services & Charges 7,041 2,631 375 1,375 1,000
Capital Outlay 330,495 4,486 6,500 4,800 (1,700)
Contingencies & Transfers 25,000 127,840 25,000 25,000 0
TOTAL 362,536 134,957 34,175 32,075 (2,100)
BUDGET COMMENTS
The overall proposed 1998 budget is $32,075, of which $25,000 is the transfer to the Sewer Capital
Equipment Replacement fund.
Page3-114
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: CAP EQUIP REPLACEMENT
SEWER I
DEPT: SEWER
4321
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-Sewer Fund was established to fund the long-term capital equipment
needs in the Sewer Fund. This was accomplished by preparing a detailed 20-year projection of the City's
equipment needs and scheduling long-term replacement. Thus, the City can set aside an equal amount of
funding to provide a reserve for future years when large, expensive equipment will need to be purchased,
eliminating the highs and lows in budgeting as an equal amount is set aside each year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Onan Generator (#126) 1970 ? 16,000
(Silver Lake Lift Station)
Master Control Panel & Telemetry 1968 ? 50,000
1/2 Sewer/water
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 532 2,081 1,089 5,000 3,911
Capital Outlay 8,182 32,015 17,500 43,500 26,000
Contingencies & Transfers 0 0 0 0 0
TOTAL 8,714 34,096 18,589 48,500 29,911
BUDGET COMMENTS
Onan generator #126: This generator provides power to the lift station at the Silver Lake boat landing.
Master control panel and telemetry: This system monitors and controls all the sewer lift stations, water
pump stations, and the water tower. Every year we are experiencing failure of some of the remote units at
the stations and have to replace them. The industry standard today for telemetry is solid state computerized
remote units using cellular or microwave transmission. Control panels are now programs on PC computers
and can actually be controlled remotely from off-site locations (1/2 cost from sewer, 1/2 cost from water)
CITY COUNCIL CUT' $22,500 from Capita/ Outlay by postponing Master Meter replacement.
Page 3-115
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: GARAGE
DEPT: GARAGE
7011
ACTIVITY DESCRIPTION
This activity provides for the maintenance and repair of all City vehicles and equipment. Currently
approximately 300 pieces of equipment are maintained. This is an internal service fund; revenue is
generated by charges to other funds and departments.
OBJECTIVES FOR 1998
1. Research the feasibility of implementing a barcode system for the garage inventory.
2. Evaluate if the current system of charging employees' time and materials accurately reflect costs.
3 Train employees on the new Fleet Maintenance for Windows program.
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
~ Actual Adopted Adopted of Change
Personal Services 115,327 123,989 112,599 124,346 11,747
Supplies 57,550 66,873 65,080 71,830 6,750
Other Services & Charges 99,085 96,203 103,686 1 34,71 6 31,030
Capital Outlay 6,724 10,925 0 20,500 20,500
Contingencies & Transfers 15,700 22,000 23,500 23,500 0
TOTAL 294,386 319,990 304,865 374,892 70,027
BUDGET COMMENTS
The overall proposed 1998 budget is $374,892. Personnel costs increased $11,747 (10.4%) as a result
of contract wage increases and assignment of more time of the Administrative Assistant to this
department. Supply costs rose primarily due to inflation. Service costs increased $31,030, with the major
increase being for increased share of the Honeywell contract ($21,365). The budget includes funding for
replacement of windows in the Municipal Service Center and a program to replace the large garage
doors.
Page 3-116
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: CAP EQUIP REPLACEMENT
I GARAGE I
DEPT: GARAGE
4341
ACTIVITY DESCRIPTION
The Capital Equipment Replacement-Garage Fund was established to fund the long-term capital
equipment needs in the Garage Fund. This was accomplished by preparing a detailed 20-year projection
of the City's equipment needs and scheduling long-term replacement. Thus, the City can set aside an
equal amount of funding to provide a reserve for future years when large, expensive equipment will need
to be purchased, eliminating the highs and lows in the budgeting as an equal amount is set aside each
year.
OBJECTIVES FOR 1998
Original
Purchase Original Proposed
Date Cost Cost
Engine Analyzer 1973 4,512 10,000
EXPENSE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual 6lli@l Adooted Adopted of Change
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 1,502 900 650 (250)
Capital Outlay 0 23,106 13,880 10,000 (3,880)
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 24,608 14,780 10,650 (4,130)
Page3-117
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 3-118
RECREA TION
City of Columbia Heights
Recreation
Director
Clerk- Typist
II
I I 1
Senior Recreation Head
Citizen Program
Coordinator Coordinator (2) Custodian
I
I ]
Custodian Custodian
II
(5 PT) I
Page 3-119
0.7
0.6
0.5
rJ1 0.4
c:
0
.-
...-
-
.......
~ 0.3
0.2
0.1
RECREATION
EXPENDITURE SUMMARY
o
1995
1996
1997
1998
II Contingencies & Transfers D Supplies
Capital Outlay II Personal Services
II Other Services & Charges
Page 3-120
CITY OF COLUMBIA HEIGHTS
RECREATION
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Administration 168,701 165,504 173,912 180,790 6,878
Youth Athletics 18,424 29,696 41,540 38,605 (2,935)
Adult Athletics 14,871 12,910 20,545 24,366 3,821
Traveling Athletics 12,797 12,895 22,861 22,854 (7)
Back To The Parks 0 1,306 0 10,000 10,000
Trips & Outings 26.670 28,287 35,575 35,300 (275 )
Senior Citizens 51,055 53,335 53,918 57,277 3,359
Murzyn Hall 142,329 188,054 199,326 217,829 18,503
Project Pride 1,877 1,805 3,185 0 (3,185)
Si'ver Lake Beach 0 0 0 0 0
Total 436.724 493.792 550.862 587,021 36,159
Total By Classification
Personal Services 292.732 344,210 352,382 369,988 17,606
Supplies 20.940 23,424 27,985 27,235 (750)
Other Services & Charges 114,089 125.842 152,495 169.198 16,703
Capital Outlay 8,891 300 18,000 20,600 2,600
CO'1tingencies & Transfers 72 16 0 0 0
Total 436,724 493,792 550,862 587,021 36,159
Total By Fund
General Fund 434.847 491,987 547,677 587,021 39,344
Project Pride 1,877 1,805 3,185 0 (3,185)
Total 436,724 493,792 550,862 587,021 36,159
Page 3-121
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
101-45000
DEPT: RECREATION
ADMINISTRATION
! FUND: GENERAL
ACTIVITY DESCRIPTION
This activity provides recreational opportunities and services to the residents of Columbia Heights. The
Recreation Department is comprised of nine main areas in which the Director, two Program Coordinators,
one Clerk-Typist II, and one half-time Clerical/Purchasing Clerk disperse their time (each of the nine
areas has its own separate budget). This category provides full time salaries for the department as well as
supplies and contractual services for the department.
OBJECTIVES FOR 1998
1. Install duplicate receipt system for all registrants.
2. Develop special seasonal programming (Halloween, Christmas).
3. Hire skating rink attendants through Recreation to supervise buildings; transfer monies from Public
Works
4. Provide safe in office to store overnight money.
5 Provide cash register for day storage as well as providing deposit tape.
6 Study the possibility of hiring an additional part-time clerk (for newsletter and JPM rentals).
7. Provide additional concerts at Huset Park (many costs to be donated).
8 Provide increased salary for Clerk II who prepares City newsletter as well as handling JPM rentals.
Time restricted for newsletter duties.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 149,454 146,935 148,982 155,584 6,602
Supplies 2,712 4,196 3,700 3,700 0
Other Services & Charges 16,285 14,373 15,230 15,006 (224)
Capital Outlay 250 0 6,000 6,500 500
Contingencies & Transfers 0 0 0 0 0
-_..._~- -
TOTAL 168,701 165,504 173,912 180,790 6,878
BUDGET COMMENTS
This budget remains relatively the same as the 1997 adopted; however, serious consideration should be
given to the recommendations listed above Costs could be relatively minor except for a part-time clerk.
CITY COUNCIL ADD $7,746 to correct pay for Recreation Director and Program Director
Page 3-122
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
! FUND: GENERAL
DEPT: YOUTH PROGRAM
101-45001 r
ACTIVITY DESCRIPTION
This activity classification encompasses recreational programs provided to community youth programs,
and are provided for children ages 5-15 in ten separate sports such as volleyball and baseball. These
offerings are participation-oriented, with the focus on fun, socialization, and athletic skill development.
Summer playground programs are also included within this classification. These particular programs
provide residents with supervised play opportunities at neighborhood parks. In addition, non-team sport
programs are included in this budget (e.g. gymnastics, cheerleading, etc.).
OBJECTIVES FOR 1998
1. Improve and expand youth/teen programming opportunities.
2. Develop a staff training program for seasonal staff.
3. Continue NYSCA coaches certification training for coaches.
4. Promote the Values First program through youth programs/activities
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 12,890 21,174 21,435 23,704 2,269
Supplies 3.105 1,740 2,050 2,950 900
Other Services & Charges 2.429 6,782 18,055 11,951 (6,104)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 18,424 29,696 41,540 38,605 (2,935)
BUDGET COMMENTS
The primary expenditure within this classification is compensation for personal services. Such service
providers include instructors, playground leaders, game officials, etc.
Page 3-123
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: GENERAL
DEPT: ADULT ATHLETICS
101-45003~
ACTIVITY DESCRIPTION
This activity classification encompasses recreational programs provided to City adults. Leagues are
administered in softball and basketball with drop-in activities such as coed volleyball, basketball, and
exercise also provided. Registration levels continue to grow. The goal of this division is to be self-
supporting.
OBJECTIVES FOR 1998
1. All adult programs shall be self-sustaining.
2. Add a scorekeeper/attendant for adult softball.
3. Develop additional adult volleyball programs.
4. Recruit additional women's softball teams.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adooted Adopted of Change
Personal Services 4,669 2,252 8,295 8,694 399
Supplies 488 1,477 1,075 1,500 425
Other Services & Charges 9,714 9,181 11,175 14,172 2,997
Capital Outlay 0 0 0 0 0
Contingnecies & Transfers 0 0 0 0 0
TOTAL 14,871 12,910 20,545 24,366 3,821
BUDGET COMMENTS
The primary expenditure items within this classification are fees paid for services rendered by officials
and supervisors. Such services are provided by sanctioned umpires, referees, and school district
custodial staff Seasonal employees provide facility security, maintenance, and score keeping.
Subscription dues are paid to the state to sanction basketball and softball teams. Other expenditures
include program supplies such as equipment, trophies, and first aid supplies.
Page 3-124
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: GENERAL
DEPT: TRAVELING
I ATHLETICS
101-45005
ACTIVITY DESCRIPTION
This activity classification encompasses athletic opportunities offered to City youth in grades 5-9. Teams
are formed in basketball, baseball and soccer, with players selected upon ability. Teams are organized
and equipped through the Recreation Department, which is unique in the metro area. Teams compete in
metro area leagues, which are administered by independent governing bodies. The program operates at
a loss due to high league fees.
OBJECTIVES FOR 1998
1. Provide coaches with nationally recognized training program.
2. Develop a target marketing plan for ages 12-15.
3. Provide additional opportunities for girls.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 3,165 866 7,299 7,648 349
Supplies 74 65 115 190 75
Other Services & Charges 9.558 11,964 1 5,447 15,016 (431 )
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 12,797 12,895 22,861 22,854 (7)
BUDGET COMMENTS
The primary expenditure within this classification are for league membership dues and seasonal
employee charges. Membership dues are paid to support league operations, with seasonal employees
providing officiating, facility supervision, and scoreboard keeping.
CITY COUNCIL CUT $2,000 from other services and charges.
Page 3-125
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: GENERAL
DEPT: BACK TO THE PARKS
101-450061
ACTIVITY DESCRIPTION
This activity classification encompasses recreational and enrichment programs provided to community
youth programs. These programs provide residents with supervised play opportunities at neighborhood
parks, youth special event trips, concerts and drama in the parks, and special camps for youth.
OBJECTIVES FOR 1998
1. Improve and expand the "Arts in the Parks" program.
2. Continue to work with CHASE to expand and improve youth/teen programming opportunities.
3. Promote the Values First program through youth programs/activities.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 0 762 0 0 0
Other Services & Charges 0 544 0 10,000 10,000
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 0 1,306 0 10,000 10,000
BUDGET COMMENTS
The primary expenditure within this classification is transportation for youth trips, and concerts in the
parks.
Page 3-126
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: GENERAL
DEPT: TRIPS & OUTINGS
101-450301
ACTIVITY DESCRIPTION
This activity provides seniors the opportunity to go on both one-day outings in and around the
metropolitan area and extended trips to locations both in- and out-state. An average of 22 one-day trips
are taken yearly with an average attendance of 60 participants.
OBJECTIVES FOR 1998
1. To provide a comprehensive trip program for seniors.
2. To continue to operate this program as a profit making venture.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adooted of Change
Personal Services 0 0 0 0 0
Supplies 559 207 850 450 (400)
Other Services & Charges 26,111 28,080 34,725 34,850 125
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 26,670 28,287 35,575 35,300 (275)
BUDGET COMMENTS
Even though there was a slight increase in postage, the overall budget decreased since trip flyers will
now be done in-house
Page 3-127
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
. FUND: GENERAL
DEPT: SENIOR CITIZENS
101-450401
ACTIVITY DESCRIPTION
The Senior Center provides a wide variety of educational, social, and recreational programs to individuals
55 years and older. The Center is considered a focal point for the metropolitan area and provides
resource information on senior issues. The Center provides daily programs Monday-Friday and is
handicapped accessible.
OBJECTIVES FOR 1998
1. Continue to work on the Handyworks program in getting volunteers to assist seniors.
2. To increase the visibility in the Senior Center through news media.
3. To develop a video of senior programs that can be used on cable or at civic events.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual Actual Adopted Adopted of Change
Personal Services 42,888 45,386 43,988 47,549 3,561
Supplies 2,748 1,953 3,175 2,525 (650)
Other Services & Charges 5,419 5,996 6,755 7,203 448
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
TOTAL 51,055 53,335 53,918 57,277 3,359
BUDGET COMMENTS
The Senior supplies and services combines decreased $202 due to the decrease in copying costs.
Page 3-128
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
i FUND: GENERAL
DEPT: MURZYN HALL
101-451291
ACTIVITY DESCRIPTION
In an average year, Murzyn Hall (JPM) is used approximately 2,500 hours for classes/activities, 1,500
hours for weddings/receptions, and 1,000 hours for meetings/seminars. Approximately 15% of the users
are charged while the remaining 85% are various organizations that are fee-waived. Murzyn Hall is in
operation 7 days a week and runs on a near full capacity throughout the year.
OBJECTIVES FOR 1998
1. Develop a capital improvement plan for JPM.
2. Strive to provide better customer service to all users of JPM:
a. Hire a building manager to work each evening the building is open to public.
b. Schedule custodial work mornings only: 2 people at 4-5 hours/day plus head custodian.
c. The above recommendation not considered in budget but should be workable with present workers.
3. Consider the installation of underground irrigation to JPM grounds. This building should be the show
place of the City (not budgeted).
4. Consider leasing out to rental concerns/companies the rental hall rental business. Have the agency
provide the City with free use of the building for recreation business and office.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual &1J&l Adopted Adooted of Change
Personal Services 79,666 127,597 121,830 126,809 4,979
Supplies 10,284 12,861 15,920 15,920 0
Other Services & Charges 43,666 47,280 49,576 61,000 11,424
Capital Outlay 8,641 300 12,000 14,1 00 2,100
Contingencies & Transfers 72 16 0 0 0
TOTAL 142,329 188,054 199,326 217,829 18,503
BUDGET COMMENTS
The 1998 adopted budget increased by $18,503 due to capital oulay requests and an increase of $12,000
in the Honeywell contract. Personal Services increased due to contract increases.
Page 3-129
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
! FUND: PROJECT PRIDE
DEPT: PROJECT PRIDE
2801
ACTIVITY DESCRIPTION
There will not be a Project Pride budget for 1998. Funds were budgeted in Youth Athletics-Special Events.
Funding is no longer available from H.B. Fuller.
EXPENDITURE CHANGES BY CATEGORY
1995 1996 1997 1998 $ Amount
Actual ~ Adopted Adopted of Change
Personal Services 0 0 553 0 (553)
Supplies 970 163 1,100 0 ( 1 ,1 00)
Other Services & Charges 907 1,642 1,532 0 (1,532)
Capital Outlay 0 0 0 0 0
Contingencies & Transfers 0 0 0 0 0
-_.__..~-~-_._-
TOTAL 1,877 1,805 3,185 0 (3.185)
Page 3-130
FINANCIAL RESOURCES FOR OPERATING BUDGET
The following is a description of the funds which 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 which
finance specified activities as required by law or administrative regulation.
Municipal State Aid Fund: Maintained according to state statute for maintenance and
construction of streets or municipal state aid systems.
Cable Television Fund: Established to account for revenues and expenditures associated with
cable television franchise.
DARE Program Fund: Established to account for revenues and expenditures of DARE
program.
Library Fund: Established in 1993 to account for revenues and expenditures of the library.
Project Pride Fund: Established in 1992 to ensure that every resident of the City has access to
recreation programs.
Federal Police Grant Fund: Established to account for revenues and expenditures associated
with a federal grant received for the hiring of additional police officers.
FAST COPS Fund: Established to account for revenues and expenditures associated with a
federal grant received for the hiring of one additional police officer.
Community Development Fund.' Established to account for revenues and expenditures
associated with planning, building inspections, and community development projects within
the City.
Housing and Redevelopment Authority Fund: Established to account for revenues and
expenditures associated with the Housing and Redevelopment Authority. The HRA provides
funding for redevelopment in the City.
Economic Development Authority A separate legal entity from the City. The Mayor and City
Council comprise the majority membership of the component unit governing body. Its purpose
is economic development in the City.
ANOKA COUNTY CDBG FUND: Established to account for revenues and expenditures
associated with federal community development block grants and HOME funds.
PARKVIEW VILLA NORTH FUND: Established to account for revenues and expenditures
associated with low income federally subsidized senior housing.
ECONOMIC DEVELOPMENT AUTHORITY ADMINISTRATION FUND: Established to account for
revenues and expenditures associated with business development and community
redevelopment projects in the City.
SECTION 8 FUND: Established to account for revenues and expenditures associated
with the administration of Section 8 rental assistance programs within the City.
PARKVIEW VILLA SOUTH FUND: Established to account for revenues and expenditures
associated with an EDA-owned senior housing complex.
RENTAL HOUSING FUND: Established to account for revenues and expenditures of City-
owned rental properties.
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.
Page 3-131
Capital Project Funds
Capital Project Funds are maintained to account for the construction of major capital facilities. Project
funding consists of a combination of several revenues sources, such as municipal State Aid streets,
special assessments, sewer utility fund, other governmental units, state and federal grants, etc.
Sheffield Redevelopment Fund 410: Used to fund redevelopment of the area of the City
identified as Sheffield Neighborhood.
Capital Improvement General Government Buildings Fund 411: Used to account for
improvements to municipal buildings-library, municipal garage, and City Hall.
Capital Improvement Parks Fund 412: Used to account for capital improvements in City parks.
Infrastructure Replacement Fund 430: Used to fund replacement of City infrastructure.
Capital Equipment Replacement Fund 431: Used to fund replacement of fixed assets as
needed.
Enterprise Funds
Used to account for operations that are either financed and operated in a manner similar to private
business enterprises or where the governing body has decided that a periodic determination of
revenues earned, expenses, incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
Water Utility Fund: Used to account for revenues and expenses associated with services to
area residents.
Sewer Utility Fund: Used to account for revenues and expenses associated with sewer
disposal within the City.
Refuse Utility Fund: Used to account for revenues and expenses associated with organized
collection of refuse and recycling in the City.
Liquor Fund: Used to account for revenues and expenses associated with the operation of
three off-sale liquor stores.
Internal Service Funds
Used to account for the financing on a cost reimbursement basis of goods or services provided by
one department or agency to other departments or agencies within the City.
Central Garage Fund: Used to account for the costs of operating a maintenance facility for
automotive equipment used by other City departments. Such costs are billed to other
departments at actual cost plus a fixed overhead factor. The automotive equipment itself is
acquired by the various user departments which are responsible for financing replacement
vehicles as necessary.
Energy Management Fund: Used to account for the costs associated with energy
management and maintenance within the City. All costs are recorded in the fund and allocated
to user departments.
Data Processing Fund: Used to account for management information system costs throughout
the City.
Trust and Agency Funds
Used to account for assets held by a government in a trustee or agent capacity for individuals, private
organizations, other governments and/or other funds.
Police/Fire Contingency: Used to account for future years' expenditures related to police and
fire.
Page 3-132
CITY OF COLUMBIA HEIGHTS
GOVERNMENTAL REVENUE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total By Source
Taxes 2,660,756 2,889,057 3,110,336 3,273,626 163,290
Licenses & Permits 176,290 223,758 156,200 189,350 33,150
Intergovernmental 3,733,346 3,805,135 4,325,808 4,934,650 608,842
Charges for Services 295,054 327,011 353,000 385,425 32,425
Fines & Forfeits 114,082 145,752 119,000 145,000 26,000
Miscellaneous 657,813 723,617 643,612 640,205 (3,407)
Non-revenue Receipts 33,847 32,839 44,050 47,300 3,250
Transfers 619,745 932,337 639,266 680,748 41 ,482
TOTAL REVENUE 8.290,933 9,079,506 9,391,272 10,296,304 905,032
Total By Fund
General 6,485,816 6,931,590 7,011,907 7,314,875 302,968
Community Develop Admin 0 127,033 216,000 227.216 11,216
CDBGIHOME 362,459 521,194 372,627 320,036 (52,591 )
Parkview Villa North 419,664 294,490 257,936 258,470 534
EDA 0 2,378 422,479 1,063,155 640,676
Section 8 0 177,613 337,424 298,040 (39,384)
Parkview Villa South 203,970 199,777 184,304 195,950 11,646
Rental Property 0 44,661 46,410 42,060 (4,350)
Library 620,938 440,278 458,993 475,395 16,402
HRA 198,085 210,845 83,192 101,107 17,915
Multi-Use Redevelopment 1 129,647 0 0 0
TOT AL REVENUE 8.290,933 9,079,506 9,391,272 10,296,304 905,032
Page 3-133
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
i FUND: GENERAL NUMBER: 101 ~
1995 1996 1997 1998 $ Amount
&1J.@l ~ Adopted AdoDted of Change
Taxes 2,204,400 2,403,017 2,517,101 2,659,289 142,188
Licenses & Permits 176,290 223,758 156,200 189,350 33,150
Intergovernmental 3,131,943 3,219,370 3,339,757 3,399,709 59,952
Charges for Services 281,623 310,756 324,425 329,675 5,250
Fines & Forfeits 89,138 125,543 90,000 120,000 30,000
Miscellaneous 164,936 169,105 133,988 153,820 19,832
Non-revenue Receipts 17,741 29,523 29,000 27,000 (2,000)
Transfers 419.745 450.518 421,436 436,032 14,596
TOTAL REVENUE 6.485,816 6,931,590 7,011,907 7,314,875 302,968
TOT AL EXPENDITURES 6,339,000 6,683,464 7,238,480 7,641,430 402,950
CHANGE TO FUND BALANCE 146,816 248,126 (226,573) (326,555)
BEGINNING FUND BALANCE 3,444.408 3,591,224 3,331,978 3,612,777
ENDING FUND BALANCE 3,591 ,224 3,839,350 3,105,405 3,286,222
Page 3-134
Page 3-135
Page 3-136
Page 3-137
Page 3-138
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
I FUND: EDA NUMBER: 2041
1995 1996 1997 1998 $ Amount
~ &1.l&t Adopted Adopted of Change
Taxes 0 0 99,000 99,000 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 265,000 952,305 687,305
Charges for Services 0 2,378 12,875 11,850 (1,025)
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 43,774 0 (43,774 )
Non-Revenue Receipts 0 0 0 0 0
Transfers 0 0 1,830 0 (1,830)
TOTAL REVENUE 0 2,378 422,479 1,063,155 640,676
TOTAL EXPENDITURES 0 35,128 400,298 1,061,865 661,567
CHANGE TO FUND BALANCE 0 (32,750) 22,1 81 1,290
BEGINNING FUND BALANCE 0 0 0 (10,569)
ENDING FUND BALANCE 0 (32,750) 22,181 (9,279)
Page 3-139
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
. FUND: SECTION 8 HOUSING NUMBER: 2051
1995 1996 1997 1998 $ Amount
&1J.@l ~ Adopted Adopted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 148,956 337,424 269,100 (68,324 )
Charges for Services 0 0 0 28,940 28,940
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 28,657 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 0 0 0 0 0
TOTAL REVENUE 0 177,613 337,424 298,040 (39,384 )
TOTAL EXPENDITURES 0 143,399 336,249 301,434 (34,815)
CHANGE TO FUND BALANCE 0 34,214 1,175 (3,394 )
BEGINNING FUND BALANCE 35,389
ENDING FUND BALANCE 0 34,214 1,175 31 ,995
Page 3-140
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
I FUND: PARKVIEW VILLA SOUTH NUMBER: 213~
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adooted of Change
Taxes 0 0 0 0 0
Licenses 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 2,570 2,615 2,580 2,600 20
Fines & Forfeits 0 0 0 0 0
Miscellaneous 198,663 196,868 181,724 193,100 11,376
Non-revenue Receipts 2,737 294 0 250 250
Transfers 0 0 0 0 0
TOTAL REVENUE 203,970 199,777 184,304 195,950 11,646
TOT AL EXPENDITURES 123,519 137,734 137,120 158,913 21,793
CHANGE TO FUND BALANCE 80,451 62,043 47,184 37,037
BEGINNING FUND BALANCE 252,480 332,931 394,974 442,158
ENDING FUND BALANCE 332,931 394,974 442,158 479,195
Page 3-141
Page 3-142
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
!FUND:HRA NUMBER: 2991
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adopted of ChanQe
Taxes 66,008 72,272 72,192 72,192 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 68,732 17,466 11,000 11,000 0
Charges for Services 80 100 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 59,729 39,386 0 17 ,915 17,915
Non-revenue Receipts 3,536 60 0 0 0
Transfers 0 81,561 0 0 0
TOTAL REVENUE 198,085 210,845 83,192 101,107 17,915
TOTAL EXPENDITURES 412,871 279,813 83,192 83,192 0
CHANGE TO FUND BALANCE (214,786) (68,968) 0 17,915
BEGINNING FUND BALANCE 268,307 53,521 0 (15,447)
ENDING FUND BALANCE 53,521 (15,447) 0 2,468
Page 3-143
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
I FUND: MULTI-USE REDEVELOPMENT PLAN NUMBER: 4201
1995 1996 1997 1998 $ Amount
~ ~ Adooted Adopted of Chanoe
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges For Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 0 129,647 0 0 0
TOTAL REVENUE 1 129,647 0 0 0
TOT AL EXPENDITURES 33,880 9,625 0 0 0
CHANGE TO FUND BALANCE (33,879) 120,022 0 0
BEGINNING FUND BALANCE (86,143) (120,022) 0 0
ENDING FUND BALANCE (120,022) 0 0 0
Page 3-144
CITY OF COLUMBIA HEIGHTS
SPECIAL REVENUE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total By Source
Taxes 0 0 0 0 .0
Licenses & Permits 0 0 0 0 0
Intergovernmental 154,062 260,884 187,141 180,000 (7,141 )
Charges for Services 0 0 1,000 0 (1,000)
Fines & Forfeits 0 0 0 0 0
Miscellaneous 95,995 132,534 93,500 99,000 5,500
Non-revenue Receipts 1,815 14,793 0 0 0
Transfers 79,863 77,030 25,312 89,240 63,928
TOTAL REVENUE 331,735 485,241 306,953 368,240 61 ,287
Total By Fund
State Aid Maintenance 103,995 157,672 130,000 160,000 30,000
Cable Television 95,750 142,699 90,000 98,000 8,000
D.A.R.E. 5,180 5,873 9,075 6,000 (3,075 )
Federal Police Grant 43,062 58,580 31,641 84,240 52,599
Fast Cops 83,368 94,647 42,737 20,000 (22,737)
Safe Streets 0 25,770 0 0 0
Project Pride 380 0 3,500 0 (3,500 )
TOTAL REVENUE 331,735 485,241 306,953 368,240 61,287
Page 3-145
Page 3-146
Page 3-147
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
I FUND: DARE PROJECT NUMBER: 270~
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adopted of Chan<;)e
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 1,680 548 1,000 1,000 0
Non-revenue Receipts 0 0 0 0 0
Transfers 3,500 5,325 8,075 5,000 (3,075)
TOTAL REVENUE 5,180 5,873 9,075 6,000 (3,075)
TOTAL EXPENDITURES 5,823 3,611 9,075 8,950 (125)
CHANGE TO FUND BALANCE (643) 2,262 0 (2,950)
BEGINNING FUND BALANCE 1,710 1,067 1,067 3,329
ENDING FUND BALANCE 1,067 3,329 1,067 379
Page 3-148
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
I FUND: FEDERAL POLICE GRANT NUMBER: 2721
1995 1996 1997 1998 $ Amount
~ ~ Adooted Adooted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 43,062 46,875 31,641 0 (31,641)
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 0 11,705 0 84,240 84,240
TOTAL REVENUE 43,062 58,580 31,641 84,240 52,599
TOTAL EXPENDITURES 86,394 91,213 112,290 84,240 (28,050)
CHANGE TO FUND BALANCE (43,332) (32,633) (80,649) 0
BEGINNING FUND BALANCE 119,772 76,440 26,317 (36,842)
ENDING FUND BALANCE 76,440 43,807 (54,332) (36,842)
Page 3-149
Page 3-150
Page 3-151
Page 3-152
CITY OF COLUMBIA HEIGHTS
CAPITAL EQUIPMENT REVENUE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total By Source
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 252,462 193,374 175,000 175,000 0
Non-revenue Receipts 11 ,100 23,567 0 0 0
Transfers 188,100 234,000 234,000 228,235 (5,765)
TOTAL REVENUE 451,662 450,941 409,000 403,235 (5,765)
Total By Fund
Cap Equip Replace-General 377,682 383,074 340,000 290 I 000 (50,000)
Cap Equip Replace-Sewer 39,888 37,167 37,000 37,000 0
Cap Equip Replace-Water 26,761 24,339 25,000 35,000 10,000
Cap Equip Replace-Garage 7,331 6,361 7,000 7,000 0
Cap Equip Replace-Liquor 0 0 0 21,235 21,235
Cap Equip Replace-Data Pro 0 0 0 13,000 13,000
TOT AL REVENUE 451,662 450,941 409,000 403,235 (5,765)
Page 3-153
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE
I FUND: CAP EQUIP REPLACEMENT. GENERAL NUMBER: 4311
1995 1996 1997 1998 $ Amount
&1ual &ll&l Adooted Adopted of ChanQe
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 222,482 169,507 150,000 150,000 0
Non-revenue Receipts 11 ,100 23,567 0 0 0
Transfers 144,100 190,000 190,000 140,000 (50,000 )
TOTAL REVENUE 377,682 383,074 340,000 290,000 (50,000)
TOTAL EXPENDITURES 313,768 538,920 428,770 422,620 (6,150)
CHANGE TO FUND BALANCE 63,914 (155,846) (88,770) (132,620)
BEGINNING FUND BALANCE 3,195,435 3,259,349 3,282,202 3,014,733
ENDING FUND BALANCE 3,259,349 3,103,503 3,193,432 2,882,113
Page 3-154
Page 3-155
Page 3-156
Page 3-157
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS
I FUND: CAP EQUIP REPLACEMENT. LIQUOR NUMBER: 436l
1995 1996 1997 1998 $ Amount
~ &1ual Adopted Adopted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 0 0 0 21 ,235 21,235
TOTAL REVENUE 0 0 0 21,235 21,235
TOTAL EXPENSES 0 0 0 21,235 21,235
CHANGE TO RETAINED EARNINGS 0 0 0 0
BEGINNING RETAINED EARNINGS 0 0 0 0
ENDING RETAINED EARNINGS 0 0 0 0
Page 3-158
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS
FUND: CAP EQUIP REPLACEMENT - DATA PROCESSING NUMBER: 4371
1995 1996 1997 1998 $ Amount
~ ~ Adooted Adopted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 0 0 0 13,000 13,000
TOTAL REVENUE 0 0 0 13,000 13,000
TOTAL EXPENSES 0 0 0 13,000 13,000
CHANGE TO RETAINED EARNINGS 0 0 0 0
BEGINNING RETAINED EARNINGS 0 0 0 0
ENDING RETAINED EARNINGS 0 0 0 0
Page 3-159
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 3-160
CITY OF COLUMBIA HEIGHTS
ENTERPRISE REVENUE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total By Source
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 64,131 60,172 45,000 50,000 5,000
Charges for Services 3,518,991 3,902,739 3,566,910 3,758,762 191,852
Fines & Forfeits 0 0 0 0 0
Miscellaneous 187,589 174,668 94,150 97,700 3,550
Sales Top Valu 1 3,123,119 3,171,546 3,311,870 3,082,231 (229,639)
Sales Top Valu 2 1,403,023 1,546,468 1,816,463 1,792,608 (23,855 )
Sales Heights Liquor 1,155,115 1,280,774 1,391,796 1,424,754 32,958
Non-revenue Receipts (13,756) 1,382 1,800 1,200 (600)
Transfers 345,510 113,845 0 0 0
TOT AL REVENUE 9,783,722 10,251,594 10,227,989 10,207,255 (20,734 )
Total By Fund
Water 1,225,706 1,283,937 1,337,010 1,337,010 0
Sewer 1,426,622 1,551,151 1,091,830 1,092,380 550
Refuse 1,420,443 1,371,700 1,247,220 1,444,072 196,852
Liq uor Stores 5,710,951 6,044,806 6,551,929 6,333,793 (218,136)
TOTAL REVENUE 9,783,722 10,251,594 10,227,989 10,207,255 (20,734)
Page 3-161
Page 3-162
Page 3-163
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS
I FUND: REFUSE UTILITY NUMBER: 6031
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adopted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 64,131 60,172 45,000 50,000 5,000
Charges for Services 1,293,894 1,265,707 1,173,220 1,365,072 191,852
Fines & Forfeits 0 0 0 0 0
Miscellaneous 62,418 45,821 29,000 29,000 0
Non-Revenue Receipts 0 0 0 0 0
Transfers 0 0 0 0 0
TOT AL REVENUE 1,420,443 1,371,700 1,247,220 1,444,072 196,852
TOTAL EXPENDITURES 1,274,029 1,302,707 1,367,423 1,435,539 68,116
INC/DEC RETAINED EARNINGS 146,414 68,993 (120,203) 8,533
BEGINNING RETAINED EARNINGS 914,866 1,063,211 1,002,585 1,012,633
RETAINED EARNINGS 1,061,280 1,132,204 882,382 1,021,166
ADD: CAPITAL IMP TO BE DEP 1,931 632 3,000 2,200
ENDING RETAINED EARNINGS 1 ,063,211 1,132,836 885,382 1 ,023,366
Page 3-164
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS
FUND: LIQUOR NUMBER: 6091
1995 1996 1997 1998 $ Amount
&wal &wal Adopted Adooted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
I ntergovern menta I 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 43,602 44,441 30,000 33,000 3,000
Sales Top Valu 1 3,123,119 3,171,546 3,311,870 3,082,231 (229,639)
Sales Top Valu 2 1,403,023 1,546,468 1,816,463 1,792,608 (23,855 )
Sales Heights Liquor 1,155,115 1,280,774 1,391,796 1,424,754 32,958
Non-Revenue Receipts (13,908) 1,577 1,800 1,200 (600)
Transfers 0 0 0 0 0
TOTAL REVENUE 5,710,951 6,044,806 6,551,929 6,333,793 (218,136)
COST OF GOODS SOLD 4,574,107 4,774,908 5,250,188 5,051,578 (198,610)
OPERATING EXP WIO CAP EQUIP 813,679 867,875 847,826 894,284
OPERATING INCOME 323,165 402,023 453,915 387,931
CAP IT AL OUTLAY 22,697 3,632 13,600 45,000
TRANSFERS 337,603 285,321 244,969 266,558
INCIDEC TO CASH FLOW (37,135) 113,070 195,346 76,373
BEGINNING RETAINED EARNINGS 1,241,412 1,226,974 1,293,830 1,539,022
ADD: CAPITAL IMP TO BE DEP 22,697 3,632 12,500 45,000
ENDING RETAINED EARNINGS 1,226,974 1 ,343,676 1 ,501 ,676 1 ,660,395
Page 3-165
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 3-166
CITY OF COLUMBIA HEIGHTS
INTERNAL SERVICE REVENUE SUMMARY
1995 1996 1997 1998 Over/Under
Actual Actual Adopted Adopted 1997 Budget
Total By Source
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 171,231 168,212 81 ,126 93,700 12,574
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 277,955 291,569 280,109 325,936 45,827
Non-revenue Receipts 249,812 280,511 269,075 275,340 6,265
Transfers 145,729 287,898 348,500 311,980 (36,520)
TOTAL REVENUE 844,727 1,028,190 978,810 1,006,956 28,146
Total By Fund
Garage 306,715 349,851 326,825 341,940 15,115
Energy Management 272,641 297,555 287,084 332,541 45,457
Data Processing 78,158 103,000 128,775 128,775 0
Police/Fire Contingencies 187,213 277,784 236,126 203,700 (32,426)
TOTAL REVENUE 844,727 1,028,190 978,810 1,006,956 28,146
Page 3-167
Page 3-168
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS
I FUND: ENERGY MANAGEMENT NUMBER: 710l
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adooted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges For Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 204,712 202,657 212,084 244,061 31,977
Non-Revenue Receipts 0 0 0 0 0
Transfers 67,929 94,898 75,000 88,480 13,480
TOTAL REVENUE 272,641 297,555 287,084 332,541 45,457
TOTAL EXPENSES 326,125 329,013 329,151 332,541 3,390
INC/DEC TO RETAINED EARNINGS (53,484 ) (31,458) (42,067) 0
BEGINNING RETAINED EARNINGS (8,282) (61,766) (130,975) (135,291 )
ENDING RETAINED EARNINGS (61,766) (93,224) (173,042) (135,291 )
Page 3-169
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS
I FUND: DATA PROCESSING NUMBER: 7201
1995 1996 1997 1998 $ Amount
~ &wal Adopted Adopted of Change
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 358 0 275 275 0
Non-Revenue Receits 0 0 0 0 0
Transfers 77,800 103,000 128,500 128,500 0
TOTAL REVENUE 78,158 103,000 128,775 128,775 0
OPERATING EXPENSE 91,261 94,553 127,506 140,213 12,707
OPERATING INCOME (13,103) 8,447 1,269 (11,438)
TRANSFERS 0 0 0 13,000
INC/DEC TO RETAINED EARNINGS (13,103) 8,447 1,269 (24,438)
BEGINNING RETAINED EARNINGS 49,265 67,581 72,652 94,640
ADD: CAP IMP TO BE DEP. 31,419 17,343 23,500 13,000
ENDING RETAINED EARNINGS 67,581 93,371 97,421 83,202
Page 3-170
Page 3-171
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 3-172
CITY OF COLUMBIA HEIGHTS
NON APPROPRIATED FUNDS AND DEPARTMENTS
EXPENDITURE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
Silver Lake Beach 221 187 0 0 0
Para- Transit 52,438 47,981 0 0 0
Totals 52,659 48,168 0 0 0
Total By Classification
Supplies 380 0 0 0 0
Other Services & Charges 47,410 209 0 0 0
Contingencies & Transfers 4,869 47,959 0 0 0
Total 52,659 48,168 0 0 0
Total By Fund
General Fund 221 187 0 0 0
Para- Transit 52,438 47,981 0 0 0
Totals 52,659 48,168 0 0 0
Para Transit Revenue
Intergovernmental 32,052 0 0 0 0
Charges for Services 9,135 0 0 0 0
Miscellaneous 3,677 0 0 0 0
Totals 44,864 0 0 0 0
TOTAL EXPENDITURES 52,438 47,981 0 0 0
CHANGE TO FUND BALANCE (7,574) (47,981 ) 0 0
BEGINNING FUND BALANCE 55,555 47,981 0 0
ENDING FUND BALANCE 47,981 0 0 0
Page 3-173
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 3-174
CITY OF COLUMBIA HEIGHTS
CAPITAL IMPROVEMENTS
EXPENDITURE/EXPENSE SUMMARY
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
Total By Division
State Aid Construction 415,693 87,310 184,600 823,000 638,400
Sheffield 510,972 83,758 0 0 0
General Gov't Buildings 75,344 89,677 85,875 0 (85,875)
Parks 72,248 330,623 123,650 45,000 (78,650)
I nfrastructu re 6,658 3,950 157,500 157,500 0
Water Construction 24,744 7,486 188,500 225,000 36,500
Sewer Construction 364,386 75,359 169,000 109,000 (60,000 )
Totals 1,470,045 678,163 909,125 1,359,500 450,375
Total By Classification
Personal Services 51,614 45,493 0 63,000 63,000
Supplies 13,052 5,029 0 0 0
Other Services & Charges 123,995 47,929 17,325 50,500 33,175
Capital Outlay 920,138 427,070 816,800 1,246,000 429,200
Contingencies & Transfers 361,246 152,642 75,000 0 (75,000)
Total 1,470,045 678,163 909,125 1,359,500 450,375
Total By Fund
State Aid Construction 415,693 87,310 184,600 823,000 638,400
Sheffield 510,972 83,758 0 0 0
General Gov't Buildings 75,344 89,677 85,875 0 (85,875)
Parks 72,248 330,623 123,650 45,000 (78,650)
Infrastructure 6,658 3,950 157,500 157,500 0
Water Construction 24,744 7,486 188,500 225,000 36,500
Sewer Construction 364,386 75,359 169,000 109,000 (60,000)
Total 1,470,045 678,163 909,125 1,359,500 450,375
Page 4-1
CITY OF COLUMBIA HEIGHTS, MINNESOTA
REVENUE SUMMARY
1995 1996 1997 1998 $ Amount
~ ~ Adopted Adopted of Chan(;le
Taxes 0 0 0 0 0
Licenses & Permits 4,494 0 0 0 0
Intergovernmental 437,105 70,636 217,000 813,000 596,000
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 302,302 268,660 190,000 182,000 (8,000)
Non-revenue Receipts 795 0 0 0 0
Transfers 333,654 532,882 247,192 272,192 25,000
TOTAL REVENUE 1,078,350 872,178 654,192 1,267,192 613,000
Page 4-2
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: STATE AID CONSTRUCTION
DEPT: STATE AID CONSTRUCTION
402'
ACTIVITY DESCRIPTION
This fund is used to collect and disburse funds received from the Municipal State Aid System for the
capital projects on State Aid streets.
OBJECTIVES FOR 1998
Explore the use of construction funds for atypical construction such as retaining wall replacement.
BUDGET COMMENTS
The total budget for this activity is $823,000. The projects include studying median improvements along
Central Avenue, and frontage road construction for Central Avenue from 50th Avenue to 52nd Avenue.
Page 4-3
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: MUNICIPAL STATE AID CONSTRUCTION 402'
1995 1996 1997 1998 $ Amount
REVENUE ~ ~ Adooted Adopted of Chan\je
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 437,105 70,636 217,000 813,000 596,000
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 12,457 20,919 0 0 0
Non-revenue Receipts 795 0 0 0 0
Transfers 533 0 0 0 0
TOTAL REVENUE 450,890 91,555 217,000 813,000 596,000
EXPENDITURES
Personal Services 47,767 14,145 0 63,000 63,000
Supplies 401 0 0 0 0
Other Services & Charges 12,810 10,272 0 40,000 40,000
Capital Outlay 354,715 62,893 184,600 720,000 535,400
Contingencies & Transfers 0 0 0 0 0
TOTAL EXPENDITURES 415,693 87,310 184,600 823,000 638,400
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
35,197
(59,308)
(24,111 )
4,245
(24,111 )
(19,866)
32,400
(210,421 )
(178,021 )
(10,000)
12,534
2,534
Page 4-4
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: SHEFFIELD 410~
1995 1996 1997 1998 $ Amount
REVENUE ~ ~ Adopted Adopted of Change
Taxes 0 0 0 0 0
Licenses & Permits 4,494 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 32,180 1,830 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 233,121 131,042 72,192 72,192 0
TOTAL REVENUE 269,795 132,872 72,192 72,192 0
EXPENDITURES
Personal Services 0 65 0 0 0
Supplies 1,370 0 0 0 0
Other Services & Charges 70,347 0 0 0 0
Capital Outlay 406,091 54,003 0 0 0
Debt Service 33,164 29,690 0 0 0
TOTAL EXPENDITURES 510,972 83,758 0 0 0
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
(241,177)
(584,288)
(825,465)
49,114
(825,465)
(776,351 )
72,192
(825,465)
(753,273)
72,192
(704,159)
(631,967)
Page 4-5
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
DEPT: CAP IMP GEN GOVT
BUILDINGS
411
FUND: CAP IMP GEN GOVT BUILDINGS
ACTIVITY DESCRIPTION
This fund was originally set up for the renovation of City Hall with money transferred from the General
Fund and the Liquor Fund. It is currently being used for the renovation of and improvements to City Hall.
In the 1997 budget, $7,500 worth of office equipment for filing and optical imaging was proposed under
this budget. This changes and deviates from the intent of the budget to be used for building improvements.
The 1997 budget included a $75,000 transfer to the Infrastructure Fund,
OBJECTIVES FOR 1998
1. To maintain and add revenue to this fund on an annual basis for long-term improvements to City
buildings.
2. To maintain this fund for building improvements and make equipment purchases from other funds
rather than using the excess in this fund to purchase additional equipment or transfer to Infrastructure.
3. For Public Works and Building Inspections to develop a long-term projected cost of building
improvements. This will enable the appropriate amount of money to be set aside each year for the
improvements when they are needed.
BUDGET COMMENTS
No expenditures are proposed for 1998.
Page 4-6
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: CAPITAL IMP GENERAL GOVERNMENT BUILDINGS 4111
1995 1996 1997 1998 $ Amount
REVENUE Actual Actual Adooted Adorned of Chanoe
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 16,370 14,630 5,000 2,000 (3,000 )
Non-revenue Receipts 0 0 0 0 0
Transfers 0 0 0 0 0
TOTAL REVENUE 16,370 14,630 5,000 2,000 (3,000)
EXPENDITURES
Personal Services 0 0 0 0 0
Supplies 11 .281 3.229 0 0 0
Other Services & Charges 21,877 3,633 4,875 0 (4,875)
Capital Outlay 42.186 12,815 6,000 0 (6,000)
Contingencies & Transfers 0 70,000 75,000 0 (75,000)
TOTAL EXPENDITURES 75,344 89,677 85,875 0 (85,875)
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
(58,974 )
319,750
260,776
(75,047)
260,776
185,729
(80,875)
151,044
70,169
2,000
104,854
106,854
Page 4.7
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
fUND: CAPITAL IMP PARKS
DEPT: PARKS
412~
ACTIVITY DESCRIPTION
This activity provides for capital improvements in the City's parks, including major repairs/improvements to
park buildings, playgrounds, and recreational facilities; overall improvements to the water quality of
LaBelle Pond, and to address erosion problems on the east side of the park that could affect properties on
Circle Terrace.
OBJECTIVES FOR 1998
1, Integrate plan for rehabilitation of park buildings into the Capital Improvement Program.
2. Prepare a master plan to guide the ongoing development and maintenance of Huset Park.
3. Evaluate the need for buildings at Lomianki, Prestemon and LaBelle Parks.
4. Evaluate wading pool program based on new requirements.
BUDGET COMMENTS
The 1998 budget increased $11,350 from the 1997 adopted budget. The City Manager cut $75,000 for
wading pool improvements at Huset Park.
CITY COUNCIL CUT $15,000 to delay ballfield replacement at Huset Park, lowering the budget to
$45,000, a cut of $78,000 from the 1997 Adopted Budget
Page 4-8
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
(49,552)
319,572
270,020
(155,937)
270,020
114,083
Page 4-9
(53,650)
159,520
105,870
75,000
60,433
135,433
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: INFRASTRUCTURE
OEPT: INFRASTRUCTURE
4301
ACTIVITY DESCRIPTION
This fund was established by the City Council in 1992, but no operating procedures have been set up for
the use of this fund.
OBJECTIVES FOR 1998
Continue phased implementation of the Street Rehabilitation program.
BUDGET COMMENTS
The Street Rehabilitation program was adopted by the City Council by resolution #96-28. The program
calls for a combination strategy involving thin coat overlays/patching, seal coating, mill/overlay, in-place
recycling, and full reconstruction. The assessment costs for the above components will remain relatively
equal and uniform, and will be implemented over seven sections of the City, plus alleyways and parking
lots.
Page 4-10
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
133,895
543,841
677,736
205,645
677,736
883,381
Page 4-11
2,500
632,736
635,236
(27,500)
885,881
858,381
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: WATER CONSTRUCTION
DEPT: WATER CONSTRUCTION
6511
ACTIVITY DESCRIPTION
This activity covers the construction of and/or major repairs to the City's water distribution system.
OBJECTIVES FOR 1998
1. Evaluate and implement a systematic water main cleaning/replacement program.
2. Implement a five-year program to replace and/or update residential water meters throughout the City.
BUDGET COMMENTS
The overall budget is $225,000. The master meter should be replaced due to age and difficulty in obtaining
parts for repair ($45,000). Replace and/or upgrade water meters in one-fifth of the City ($45.000), with
one-half of the funds coming from the Water Construction Fund and one-half from the Sewer Construction
Fund. $60,000 has been included to clean approximately 2,000 feet of water main. A total of $75,000 has
been included to replace existing mains as may be necessary in conjunction with the Zone 3 street
improvements.
Page 4-12
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
INC/DEC TO RETAINED EARNINGS
BEGINNING RETAINED EARNINGS
ADD: CAP IMP TO BE DEP
ENDING RETAINED EARNINGS
5,276
335,079
6,326
346,681
Page 4-13
20,161
346,681
o
366,842
(163,500)
229,181
188,500
254,181
(200,000)
203,342
225,000
228,342
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: SEWER CONSTRUCTION
DEPT: SEWER CONSTRUCTION
6521
ACTIVITY DESCRIPTION
This activity provides for the capital improvements in the sanitary and storm sewer systems.
OBJECTIVES FOR 1998
1. Develop and implement a storm water utility to remove storm sewer costs from the Sewer fund.
2. Develop and implement a systematic sewer televising program to catalog and track the condition of the
lines.
3. Implement a meter replacement program.
BUDGET COMMENTS
The overall proposed 1998 budget is $189,000. There is $9,000 budgeted for ongoing repairs as needed to
lines and manholes, $50,000 for replacemenUrepair of mains as may be necessary, $50,000 to line/repair
the sanitary sewer main in Ranier and Pierce Terrace, $30,000 to line a portion of the LaBelle Pond storm
sewer outlet, and $45,000 for the replacement and/or upgrade of water meters in one-fifth of the City (one-
half water/sewer).
CITY COUNCIL CUT: $50,000 to delay the sanitary sewer on Rainer/Pierce Terrace and cut
$30,000 to delay lining storm sewer Labelle.
Page 4-14
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
INC/DEC TO RETAINED EARNINGS
BEGINNING RETAINED EARNINGS
ADD: CAP IMP TO BE DEP
ENDING RETAINED EARNINGS
(216,360)
2,038,759
2,155
1,824,554
Page 4-15
145,834
1,824,554
o
1,970,388
(64,000)
1,739,851
169,000
1,844,851
(4,000)
1,906,388
189,000
2,091,388
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 4-16
FINANCIAL RESOURCES FOR CAPITAL
IMPROVEMENTS BUDGET
The City's capital improvements are financed through various capital improvement funds. These funds
account for financial resources to be used for the acquisition or construction of major capital facilities in the
City, including facilities which are part of proprietary funds. The City of Columbia Heights has the following
capital improvement funds:
Municipal State Aid Construction (402)
This fund was established to finance major improvements and reconstruction of state aid streets. Each year
the City receives an appropriation from the state of Minnesota which provides for 100% funding of all major
construction to state aid streets. The 1998 budget reflects revenue from the state of Minnesota of $813,000 for
state aid street construction.
Sheffield Fund (410)
This fund was originally established to cover expenses and revenues for the redevelopment of the Sheffield
neighborhood. Currently there are no expenditures allocated for this fund. It exists at the present time to
simply account for the revenue necessary to payoff the interfund loans that were used for Sheffield
redevelopment.
General Government Buildings (411)
This fund was established to account for improvements in major maintenance items on general government
buildings, including City Hall, the library, and Murzyn Hall. This fund is financed primarily by transfers in from
the General and Liquor Funds. For 1998, the only proposed revenue is from interest earnings on the fund
balance.
Capital Improvements Parks (412)
This fund was established to account for revenues and expenditures for City parks improvements. In past
years, the major source of revenue for this fund was from park dedication monies. In more recent years, the
major source of revenue has been interest earnings on the fund balance and transfers from the General Fund.
For 1998, interest revenue is projected at $20,000 and the transfer from the General Fund is projected at
$100,000.
Infrastructure Improvement Fund (430)
This fund was created to finance the City's share of improvements to infrastructure in the City. That being
primarily City streets. In past years, this fund has been funded by transfers from the General and Liquor
Funds. For 1998, the proposed revenue consists of $30,000 in interest earnings and $100,000 transfer from
the General Fund.
Water Construction Fund (651)
The Water Construction Fund was created to finance improvements to the City's water system. This fund is
funded primarily by transfers of revenue from the water operating fund, which generates its revenue from fees
to users. At the present time this fund has a very minimal fund balance which needs to be improved through
increased water rates to finance future capital improvements. Based on the projected fund balance for the end
of 1998, a water rate increase should be implemented as soon as possible to start enhancing this fund
balance.
Sewer Construction Fund (652)
The Sewer Construction Fund was started to finance improvements to the City's sanitary sewer lines. The
primary source of revenue is transfers from the sewer operating fund. At the present time, the fund balance in
this fund is adequate and will not require any adjustments in sewer rates to further enhance the fund balance.
Page 4-17
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CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 4-42
CITY OF COLUMBIA HEIGHTS
DEBT SERVICE
STATEMENT OF REVENUE AND EXPENDITURES
Adopted Adopted
Actual Actual Budget Budget $ Amount
1995 1996 1997 1998 of Change
REVENUE
Taxes 1,572,680 951,425 1,060,000 925,000 (135,000)
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 103,408 74,418 50,000 50,000 0
Non-revenue Receipts 0 0 0 0 0
Transfers 1,376,806 1,459,268 1,431,068 1,181,390 (249,678)
TOTAL 3,052,894 2,485,111 2,541,068 2,156,390 (384,678)
EXPENDITURES
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 11,672 16,620 25,000 16,200 (8,800)
Debt Service 1,376,806 1,459,268 1,425,558 1,204,320 (221,238)
Contingencies & Transfers 1.412,961 1,588,915 1,436,578 1,181,390 (255,188)
TOTAL 2,801,439 3,064,803 2,887,136 2,401,910 (485,226)
Page 5-1
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
FUND: ALL BONDS
DEPT: BONDS
376-3851
ACTIVITY DESCRIPTION
Debt Service Funds (3XX) are used to account for income from tax increments and payments for
principal, interest, and related charges for all bond issues of the City.
OBJECTIVES FOR 1998
Reanalyze cash flow needs and performance of tax increment funds to determine if repayment of the
1994 cash flow loans can commence.
BUDGET COMMENTS
Tax increments are budgeted the same as in prior years. Principal interest and fiscal charge expense is
budgeted at $1,181,390, a decrease of $220,878 from the 1997 adopted budget. The large decrease is
due to the final payment for the 1993 Refunding Bonds being made in 1997.
Page 5-2
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
251,455
1,171,524
1,422,979
(579,692)
1,422,979
843,287
Page 5-3
(346,068)
1,027,211
681,143
(247,590)
497,219
249,629
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
o
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o
Page 5-4
o
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CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
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o
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Page 5-5
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o
o
o
o
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: TI TAXABLE REFUNDING BONDS OF 1993A 384~
1995 1996 1997 1998 $ Amount
REVENUE ~ ~ Adopted Adopted of ChanQe
Taxes 0 0 0 0 0
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 208395 204,813 205,650 0 (205,650)
TOTAL REVENUE 208,395 204,813 205,650 0 (205,650)
EXPENDITURES
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 0 0
Debt Service 208,395 204,813 205,650 0 (205,650)
Contingencies & Transfers 0 0 0 0 0
TOTAL EXPENOITURES 208,395 204,813 205,650 0 (205,650)
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
o
o
o
o
o
o
o
o
o
o
o
o
Page 5-6
CITY OF COLUMBIA HEIGHTS, MINNESOTA
1998 PROPOSED BUDGET
I FUND: MULTI-USE REDEVELOPMENT PLAN 3851
1995 1996 1997 1998 $ Amount
REVENUE &wal ~ Adooted Adooted of Change
Taxes 0 0 0 25,000 25,000
Licenses & Permits 0 0 0 0 0
Intergovernmental 0 0 0 0 0
Charges for Services 0 0 0 0 0
Fines & Forfeits 0 0 0 0 0
Miscellaneous 0 0 0 0 0
Non-revenue Receipts 0 0 0 0 0
Transfers 0 0 28,440 0 (28,440)
TOTAL REVENUE 0 0 28,440 25,000 (3,440)
EXPENDITURES
Personal Services 0 0 0 0 0
Supplies 0 0 0 0 0
Other Services & Charges 0 0 0 0 0
Debt Service 0 0 22,930 22,930 0
Contingencies & Transfers 0 0 5,510 0 (5,510)
TOTAL EXPENDITURES 0 0 28,440 22,930 (5,510)
CHANGE TO FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
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2,070
o
2,070
Page 5-7
CITY OF COLUMBIA HEIGHTS, MINNESOTA
Page 5-8
SOURCES OF GENERAL FUND
AND LIBRARY FUND REVENUE
1998 Bl DGET
49200
AREA WIDE TAX
INTERG( )VERNMENTAI,
960/0
TRANSFERS
4900
OTHER
5.800
SER VICES
.3 C)O 0
CITY LEVY
26600
Page 6-1
GENERAL FUND AND
LIBRARY FUND EXPENDITURES
EXPENDITlJRES BY CLASSIFICATION
Capital Outlay
1 40/
, ,0
ServilTS & Churges
19,70/()
Supplies
- 70,',
),'0
Personal Services
'-4 (0/
o . 1 /0
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v ,0,'
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Page 6-2
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CITY OF COLUMBIA HEIGHTS
1998 Proposed Budget Cuts/Adds
Revised
02/02/1998
City City Item Cut
Manager Council or Added
Mayor-Cou nci I
101-41110 5,000 Add conference room table
101-41110 (5,000) Cut conference room table i
City Manager
101-41320 2,500 Add software
101-41320 5,000 Add for goals & objective consultant
101-41320 (500) Cut educational reimbursement from
i $2,000 to $1,500
Elections
101-41410 (2,000) Cut personal services from $26,981 to $24,981
101-41410 ( 500 ) Cut supplies from $5,550 to $5,050
!
Finance
101-41510 i (1,000) Cut supplies from $9,850 to $8,850
I
101-41510 I (2,000) Cut other services & charges from
I $51,287 to $49,287
General Gov't Bldgs I j
101-41940-5180 (15,000) Cut new copier cost in half from $30,000 to $15,000
101-41940-5130
Police
101-42100-7250
101-42100
101-42100
101-42100
101-42100
Fire
101-42200
1 01-42200
Streets
101-43121-5130
Recreation Admin
101-45000
Traveling Athletics
101-45005
F:\BUDGETl98\CUTADD
I
(5,000)
(50,000]
Cut security system from $25,000 to $20,000
Cut pension transfer from $100,000 to $50,000
(3,000) Cut supplies from $68,750 to $65,750
(1,700) I Cut other services & charges from $142,579 to $140,879
(4,000) Cut bldg & imp from $8,200 to $4,200
(30,000) Cut transfer to Federal Police Grant from
$50,000 to $20,000
14,000 Increase pay to Volunteer Firefighters
(20,000) Cut floor drains bldg & imp to $0
!
(40,000 · Cut storage building from $40,000 to $0
7,746 Corrected pay for Rec Dir & Program Dir
from $127,324 to $135,070
(2,000) I Cut $2,000 from rents & leases
Page 6-4
CITY OF COLUMBIA HEIGHTS
1998 Proposed Budget Cuts/Adds
Revised
02/02/1998
City City Item Cut
Manager Council or Added
Murzyn Hall
101-45129-5180 (10,000 Cut security system from $10,000 to $0
101-45129-5180 (3,000 Cut hand dryers from $3,000 to $0
Transfers
101-49200-7230 (50,000 Cut transfer to Cap Imp Parks from $100,000 to $50,000
101-49200-7410 (21 ,200 Cut transfer to Comm. Develop. from $258,594
to $237,394
Public Works General cuts (see below)
(1,000) Cut from general supplies in Traffic Signs & Signals
(2,000) Cut from minor equipment in Weed Control
I (2,391 ) Cut expert & professional services in Dutch Elm San.
(3,000) Cut from other equipment in Engineering
Summary of General Fund cuts and 1997 under expending
City Manager Cuts 181,700
Proposed City Council Cuts 58,345
Projected 1997 under expending 326.555
TOTAL 566,600
Library
240-45500
(4,000) Cut storage closet in activity room
Cutting bldg & imp from $9,500 to $5,500
Total Library
(4,000)
FIBUDGET\98\CUT ADD
Page 6-5
CITY OF COLUMBIA HEIGHTS
1998 Proposed Budget Cuts/Adds
Revised
02/02/1998
City City Item Cut
Manager Council or Added
Comm Development
Building Inspections
201-42400-3050 (20,000 Cut PlanninglZoning amendments from $41,200 to $21,200
201-42400-3105 (1 ,200 Cut training & ed activities from $3,395 to $2,195
201-42400-5120 (21,178 Move substandard bldg revitalization to PIR fund
[ from $21,178 to $0
I I
Total Comm. Devel. (42,378)
I
Cap'llmp. Parks I
[
412-5130 (75,000: Cut wading pool improvements Huset Park cut to $0
412-5130 (15,000) Delay ballfield replacement Huset #2 cut to $0
I
Total Cap'llmp Parks (75,000, (15,000)
Cap'l Equipment
I !
Replacement. Streets I
431-43121 I (25,000) Cut snow blower from $72,500 to $47,500
I
!
I
Total Cap Repl Streets (25,000)
SewerlWater
432/433 (45,000) Postpone Master Meter replacement
from $100,000 to $65,000
Total SewerlWater (45,000)
Sewer Construction
652 (50,000) i Delay lining sanitary sewer Rainer/Pierce Terr
652 (30,000) i Delay lining storm sewer Labelle
Total Sewer Constr. (80,000) I Cut from $189,000 to $109,000
I
I
Liquor
609 10,667 Increase 1 part-time to full-time
Total Liquor 10,667 Increase from $250,471 to $261,138
(158,333)
F:\BUDGET\98\CUTADD
Page 6.6
CITY OF COLUMBIA HEIGHTS
OVERALL 1998 BUDGET SUMMARY
All Funds General Fund
Administration 872,826 872,826
Community Development 2,496,515 0
Finance 926,137 560,864
Fire 797,644 779,539
General Government 2,837,241 794,909
Library 489,129 0
Liquor - Operating 1,270,622 0
Cost of Goods Sold 5,008,033 0
Police 2,560,795 2,213,889
Public Works 5,079,562 1,832,382
Recreation 587,021 587,021
Capital Improvement 1,359,500 0
Debt Service 2,401,910 0
GRAND TOTAL ALL FUNDS
26,686,935
TOTAL GENERAL FUND
TOTAL LIBRARY FUND
7,641,430
489,129
TOTAL GENERAL AND LIBRARY FUNDS
8,130,559
Page 6-7
CITY OF COLUM'BIA HEIGHTS
OVERALL 1998 BUDGET SUMMARY
ALL FUNDS
6
1
5
4
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Page 6-8
GENERAL, E.D.A. AND LIBRARY FUNDS
COMPARISON OF 1997 AND 1998 TAXES
BASED ON ADOPTED 1998 BUDGET
Council
Actual Adopted DOLLAR Percentage
1997 1998 CHANGE Increase
E.D.A. Levy 99,000 99,000 0
General Fund Levy I 1,788,952 1,745,372 (43,580)
I
Special Levy I 66,285 66,285
!
! Library Levy 422,043 I 443,1451 21,102
I Total Levy 3,038,144 !
3.201.4341163.290
I
I
I Area Wide Tax
728,149 I
:
i
I
2,309,995 I
I
I
847,6321119.4831
i I
2,353,8021 43,8071
1.90% I
I
'Total Local Levy
Note:
1. A 1 % increase in the total levy generates $30,381.
2. State levy limits applied to the total levy.
3. The General Fund and Total Local Levy are low because
of the significant increase in the Area Wide
(Fiscal Disparities) Tax,
Page 6-9
CITY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL. F.T.E.
1996-1998
ACTUAL ADOPTED ADOPTED ADOPTED ADOPTED
BUDGET BUDGET BUDGET SALARIES SALARIES
1996 1997 1998 1997 1998
ADMINISTRA TlON :
Mayor 0.20 0.20 0.20 9,000 9,000
City Council 0.80 0.80 0.80 31,200 31 ,200
Council Secretary 1.00 1.00 1.00 33,996 36,180
City Manager 1.00 1.00 1.00 75,500 75,500
Asst. to City Manager 1.00 1.00 1.00 52,700 56,012
Secretary to City Manager 1.00 1.00 1.00 33,200 35,264
Special Project Coor. 1.00 1.00 1.00 35,084 37,896
Intern 0,25 0.25 0.25 5,000 5,000
Assessing Accounting Clerk II 1.00 1.00 1.00 28,622 30,494
Clerk Typist II 0.75 0.75 0.75 21,046 22,357
TOTALS 8.00 8.00 8.00 325,348 338,903
COMMUNITY DEVELOPMENT:
Deputy Exec. DirectorfComm. Dev. Director 1.00 1.00 1.00 48,086 52,808
Housing Coord. 1.00 1.00 1.00 27,216 30,829
Occupancy Specialist 0.00 0.00 1.00 0 23,536
Occupancy Specialist 0.50 0.52 0,00 13,822 0
FSS Coordinator 0.00 0.00 0.50 0 11,768
Secretary 1.00 1.00 1.00 30,182 31,808
Grant & Zoning Coordinator 1.00 1.00 1.00 29,117 32,024
Building Inspector 1.00 1.00 1.00 42,018 48.372
Permits License Clerk 1.00 1.00 1.00 30,255 32,161
Intern 0.00 1.00 0.50 8,840 8,840
TOTALS 6.50 7.52 8.00 229,536 272,146
FINANCE:
Finance Director 1.00 1.00 1.00 73,460 77,000
Assistant Finance Director 1.00 1.00 1.00 46,140 47,892
M.I.S. Coordinator 1.00 1.00 2.00 39,330 76,700
Accounting Coordinator 1.00 1.00 1.00 34,476 36,732
Accounting Clerk II Payroll 1.00 1.00 1.00 31,988 34,576
Accounting Clerk II Utility 1.00 1.00 1.00 28,422 30,594
Accounting Clerk II Liquor(2) 1.50 1.50 1.50 40,947 44,535
Accounting Clerk I Utility 1.00 1.00 1.00 24,522 27,588
Meter Reader 1.00 1.00 1.00 20,176 30,633
Accounting Intern 0.40 0.40 0.40 3,500 3,500
Secretary II 0.75 0.75 0.75 21,091 22,495
Receptionist 1.00 1.00 1.00 25,670 28,447
Election Head Judge 0.12 0.12 0.12 1,872 2,736
Election Judge 0.86 0.86 0.86 10,080 15,120
TOTALS 12.63 12.63 13.63 401,674 478,548
FIRE DEPARTMENT:
Fire Chief 1.00 1.00 1.00 63,512 65,709
Assistant Fire Chief 1.00 1.00 1.00 53,804 49,496
Journeyman Firefighter 5.00 5.00 5.00 233,355 249,120
Firefighter II 0.00 1.00 0.00 42,321 0
Recruit Firerfighter III 1.00 0.00 1.00 0 47,569
Page 6-10
CITY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL - F.T.E.
1996-1998
ACTUAL ADOPTED ADOPTED ADOPTED ADOPTED
BUDGET BUDGET BUDGET SALARIES SALARIES
1996 1997 1998 1997 1998
PT Secretary 0.62 0.62 0,62 17,355 18.499
PT Firefighters/EMS 4.00 4.00 4,00 53,690 58,000
Clerk Typist II 0.00 1.00 1.00 21,060 21,923
TOTALS 12.62 13.62 13.62 485,097 510,316
LIBRARY:
Library Director 1.00 1.00 1.00 59.612 63,524
Children's Libranan 1.00 1.00 1.00 36,629 39,120
Adult Services Specialist 1.00 1.00 1.00 36,720 39,120
Clerk Typist II-Adult Services Dept 1.00 1.00 1.00 28,609 30,474
Clerk Typist II-Childrens Dept 1.00 1.00 1.00 26,862 28,609
5 Library Supervisors 0.75 0,75 0.65 16,661 17,737
8 Pages and 1 Choreperson 3.00 3.00 3.45 38,488 41,731
1 Circulation Clerk 0.35 0.35 0.75 4,375 11,129
TOTALS 9.10 9.10 9.85 247,956 271,444
MUNICIPAL LIQUOR STORES:
STORE # 1 :
Liquor Manager 1.00 1.00 1.00 62,542 66,660
Assistant Liquor Manager 1 00 1.00 1.00 35,846 34,996
Store Supervisor 1.33 2.00 2.00 57,820 61.586
Head Cashier 000 0.00 1.00 0 20,904
Cashiers and Stockers 4.00 4.00 4.00 88,304 80,716
STORE # 2 :
Assistant Liquor Manager 1 00 1.00 1.00 35,212 37,510
Store Supervisor 1.33 1.00 1.00 28,910 30,793
Cashiers and Stockers 1.40 1.40 1.40 30,311 31,220
STORE # 3 :
Store Supervisor 1.33 1.00 1.00 28,910 30,793
Cashiers and Stockers 1.40 1.40 1.40 39,632 40,820
TOTALS 13.79 13.80 14.80 407,487 435,998
POLICE DEPART MENT :
Police Chief 100 1.00 1.00 59,888 65,300
Police Captain 1.00 1.00 1.00 58,832 62.684
Police Sergeants 4.00 4.00 3.00 218,908 173,268
Police Corporals 000 0.00 2.00 0 107,598
Police Officers 17.00 17.00 16.66 841,625 912.541
Sr. Records Technician 1.00 1.00 1.00 36,720 39,120
Record Technicians 2.00 2.00 2.00 53,674 59,582
Community Service Officers 300 4.00 3.00 1 01 , 1 04 98,019
Community Service Officers 0.00 0.00 0.50 30,289 32,266
Secretary 1.00 1.00 1.00 26,088 27,794
Clek Typist 1.00 1.00 1.00 5.172 6,612
Seasonal Bike Safety 0.12 0.12 0.12 2,300 2,400
Federal Police Grant Patrol Officers 2.00 2.00 1.34 90,122 67,472
Fast Cops Grant Patrol Officers 1.00 1.00 1.00 33,562 44,731
TOTALS 34.12 35.12 34.62 1,558,284 1,699,387
Page 6-11
CITY OF COLUMBIA HEIGHTS
TOTAL PERSONNEL. FITIE.
1996.1998
ACTUAl ADOPTED ADOPTED ADOPTED ADOPTED
BUDGET BUDGET BUDGET SAlARIES SAlARIES
1996 1997 1998 1997 1998
PUBLIC WORKS DEPARTMENT:
Public Works Director 1.00 1.00 1.00 65,271 72,716
A.C.E. 1.00 1.00 1.00 51,114 54 ,463
Public Works Superintendent 1.00 1.00 1.00 51,943 55,313
Administrative Assistant 1.00 1,00 1,00 35.568 37,888
Shop Forman 1.00 1.00 1.00 40,839 43,522
Secretary 1.00 1.00 1.00 30,638 32,645
ClericallPurchasing Clerk 1.00 1.00 1.00 28,883 30,744
Engineering Tech IV 1.00 1.00 1.00 43,513 46,383
Engineering Tech III 1.00 1.00 1.00 37,963 40,448
Engineering Tech II 1.00 1.00 1.00 31,472 33.529
Forman 3.00 3.00 3.00 119,274 127,025
Maintenance III 3.00 3.00 3.00 114,320 121,813
Maintenance II 7.00 7.00 9.00 279,972 335.541
Maintenance I 8.00 8.00 6.00 202.468 185.501
Seasonal 2.37 2.37 2.37 81,600 85,000
TOTALS 33.37 33.37 33.37 1,214,838 1,302,531
RECREA TlON DEPARTMENT:
Recreation Director 1.00 1.00 1.00 47,448 47,166
Senior Citizens Coordinator 100 1.00 1.00 35,868 38,280
Program Coordinator 1.00 200 2.00 48,916 50,260
Clerk Typist II.Park 1.00 000 0.00 0 0
Clerk TYPist II-Recreatror 1.00 1.00 1.00 28,318 30,148
Seasonal 1.75 1.75 1.75 34.080 36,120
Head Custodian 1.00 100 1.00 34,658 36,271
Custodian II 2.00 1.16 1.16 20,786 21,373
Custodian I 0.50 0.88 0.88 , 6,280 17,440
TOTALS 10.25 9.79 9.79 266,354 277 ,058
TOTAL FULL TIME
TOTAL PART TIME
111.99
28.39
114,50
27.95
115,98
29.18
4,535,154
601,421
4,926,691
648,973
NOTE Part time, Seasonal and Temporary are shown in bold.
Page 6-12
COMMUNITY PROFILE
City of Columbia Heights
Location
County
Region
Senate District
House District
Congressional District
Anoka
Metro
52
52A
6
History
What is now Columbia Heights was once part of Manomin County. Manomin was too small to
support itself, so on November 2, 1869, it was annexed to Anoka County. It was then
considered part of Fridley Township. On March 14, 1898, incorporation as a village was
completed. The City Charter was adopted on July 21, 1921. The City of Columbia Heights is 3.4
square miles in area.
Population
1900
1920
1930
1940
1950
1960
1970
1980
1990
123
2,968
5,613
6,053
8,175
17,533
23,997
20,029
18,910
Trunk Highways
County
Mi/es of Streets and Alleys
3.0 City Streets
6.2 Alleys
61.8
18.9
Storm Sewers
Sanitary Sewers
Sewer and Watermain Mi/es
33.6 Watermains
59.0
66.1
Parks
City Parks
Playgrounds
County Park
13
11
1
Schools
Senior High 1
Junior High 1
Elementary 3
Parochial Elementary 1
Page 6-13
Ye.ar
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
Number
513
556
535
473
486
484
515
505
565
596
602
Building Permits
Page 6-14
Est Construction Cost
$13,269,300
4,215,085
8,916,756
5,180,247
5,198,200
4,894,021
2,373,433
3,292,353
4,522,438
4,927,970
11,910,040
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.
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.
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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 (Le. 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-Iiving 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.
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.
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Expenditures. The payment of cash on the transfer of property or services for the purposes of acquiring an asset,
service or settling a loss.
Expense. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other
charges.
Fees. A general term for any fixed charge levied by government associated with providing a service permitting
an activity, or imposing a fine or penalty. Major types of fees include business and non-business licenses, fines,
and user charges.
Fiscal Year. For budgeting purposes the City's fiscal year is the calendar year.
Fixed Assets. Assets of long-term character that are intended to continue to be held or used, such as land,
buildings, machinery, furniture and other equipment.
Full.Time Equivalent (FTE). The number of hours of work performed by a full-time employee in one year (2,080),
or portions thereof.
Fund. A separate accounting entity, with a set of self-balancing accounts for recording the collection of revenues
and the payment of expenditures to carry out a specific function.
Fund Balance. The excess of an entity's assets over its liabilities. The term fund balance is used in
governmental fund types. The term retained earnings is used in enterprise funds.
GAAP. Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and
recording encompassing the conventions, rules, and procedures that define accepted accounting principles.
General Fund. The largest fund in the City, the General Fund accounts for most of the City's financial resources.
General Fund revenues include: property taxes, licenses and permits, service charges, and other types of
revenue. This is the fund that accounts for the revenues and expenditures necessary to deliver basic operating
services: police, fire, finance, parks, public works, etc.
Goal. Specific items to be accomplished during the year.
Grant. A contribution of assets (usually cash) by one governmental unit or other organization to another.
Typically, these contributions are made to local governments from the state and federal governments.
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.
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.
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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 may be legally required to meet out of its resources. They include
not only actual liabilities, but also encumbrances not yet paid.
Operating Revenue. Funds that the government receives as income to pay for ongoing operations. It includes
such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are
used to pay for day-to-day services.
Operating Expenses. The cost for personnel, materials and equipment required for a department to function.
Other Services and Charges. Include expenditures for services other than personal services. Examples of such
charges include professional services, communication, transportation, advertising, printing and binding, insurance,
utility services, repair and maintenance, rentals, and depreciation.
Personal Services. Include expenditures for salaries, wages, and related employee benefits provided for all
persons employed by the City. Employee benefits include employer contributions to a retirement system,
insurance, sick leave, severance pay, and similar benefits.
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.
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 eamings of an Enterprise Fund which have been retained in the fund.
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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.
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