HomeMy WebLinkAboutProposed Levy & Summary BudgetProposed Levy and Summary Budget for
Discussion at September 3, 2002
Work Session
Table of Contents
City Manager's Summary Budget Message ...................................................................... (Gray)
Council Letter and Proposed Levy Resolution .................................................................. (Blue)
Tax Supported Funds, Revenue and Expenditure Summary ........................................... (Buff)
Fund and Department Summary by Expenditure Classification ................................ (Salmon)
Summary by Fund of Revenue by Revenue Classification ............................................ (Green)
Anoka County Letter Regarding Truth in Taxation Budget Hearings ....................... (Yellow)
Letter from Jim Miller, LMC Executive Director Regarding Budget Volatility ........... (Lilac)
City of Columbia Heights
2003 Budget Message
Summary Budget
Revised August 29, 2002
This budget message is only intended to touch on the most significant budget items for
2003. Through the budget process the City Council will meet with division heads to
review the various functional areas of the budget and to make important decisions for the
final budget to be presented at our "Truth in Taxation Hearing".
For 2003 Division Heads were instructed to prepare a hold-the-line budget. This was
accomplished very successfully. The attached summary budget reflects a total General
Fund budget of $8,912,953 for 2003 compared to $8,279,743 for 2002. This is an
increase of $633,210, which is primarily due to personnel cost for employees moving
through the pay plan and to cover the 3.5% pay increase that the City Council approved
for 2003. The second largest cost factor is for capital equipment, which was cut from the
2002 budget. This cut is not being added back, but we are proposing that the equipment
needed in the 2003 budget not be cut. Of this increase, the most significant portion is in
the area of public safety, which increased by $404,724. This is broken down to an
increase of $280,238 for the police department, $73,349 for the fire department and
$51,137 for the civil defense department. It should be noted that the three police officer
positions that were added by a temporary Federal grant in the mid 1990's are still being
maintained. This keeps the police department at 25 sworn officers, which is three higher
than it was before the temporary Federal grants. The significant increase in the Civil
Defense budget is to replace the 1960's vintage generator that maintains power to the
public safety departments of City Hall in an emergency or disaster situation. The current
1960's vintage generator is no longer safe to operate and the replacement has been cut
from the budget for several years. The attached summary pages reflect the proposed 2003
budget with comparisons to the 2002 budget and the two previous years actual expenses.
On the revenue side, the proposed levy under levy limits is $4,817,984. This is a
decrease of $6,146 from the 2002 levy of $4,824,130. However, the City is authorized to
levy a special levy of $14,679 to cover PERA increases, which would bring the total levy
to $4,832.663. Based on this and the current projection that the city will not receive a
decrease in the fiscal disparities (area wide) tax, our residents should see an overall
reduction in city property taxes The gloomy side of the revenue picture is that we have
received a slight increase in Local Government Aid for the 2003 budget, which is subject
to be reduced by the state in an effort to offset the state budget shortfall. It is staff's
recommendation that we utilize fund the balance to offset any one-time reductions to
state aid. This and the revenue picture in other funds will need to be reviewed in more
depth as part of the budget adoption process.
CITY COUNCIL LETTER
Council Meeting of: September 9, 2002
AGENDA SECTION: CONSENT ORIGINATING DEPT: CITY MANAGER
NO: FINANCE APPROVAL
ITEM: BEING A RESOLUTION ADOPTING A BY: WILLIAM ELRITE BY:
PROPOSED BUDGET FOR THE YEAR 2003, DATE: 08/29/02 DATE:
SETTING THE PROPOSED CITY LEVY,
APPROVING THE HRA LEVY, APPROVING A
TAX RATE INCREASE, AND ESTABLISHING A
BUDGET MEETING DATE FOR PROPERTY
TAXES PAYABLE IN 2003
At the City Council meeting of August 26, 2002 the City Manager presented the proposed levies for 2003 for the City,
the Library, the EDA, and the HRA, along with a summary of the proposed budget and a synopsis of the City
Manager's budget message. This information was scheduled for further review at a City Council work session on
September 3~. Under the current law it is necessary for the City to certify a proposed levy, proposed budget, and the
Truth in Taxation hearing date to Anoka County by September 15th. On or before December 28, 2002 the City must
certify a final levy to the county auditor. The fmal levy can be less than the proposed levy, but it cannot be more than
the proposed levy.
In addition to the City's local levy, the county collects and distributes to cities an area-wide fiscal disparities tax. This
area-wide tax is currently estimated to remain the same for 2003. For budgeting purposes, we have used an estimated
$930,000 for the area-wide tax in 2003. The final area-wide tax figure will be available prior to the City's adoption of
the final tax levy. As this information is not currently available, we cannot project what the effect of the proposed tax
levy will be on local property taxes. If the area-wide tax increases, it reduces the local tax burden. If the area-wide tax
decreases, it increases the local tax burden. After we submit the preliminary proposed tax levy to Anoka County they
calculate the area-wide tax along with the local tax to determine the amount of the tax increase to local residents. This,
in mm, is certified back to the City by Anoka County.
The attached resolution also ratifies the Housing Redevelopment Authority tax levy of $111,648 and the Economic
Development Authority tax levy of $140,569.
The attached resolution also approves a tax rate increase.
RECOMMENDED MOTION: Move to waive the reading of Resolution 2002-52 there being ample copies available to
the public.
RECOMMENDED MOTION: Move to adopt Resolution 2002-52 being a resolution adopting a proposed budget, setting the
City, Library and EDA proposed local levy at $4,832,663, establishing a budget meeting date for property taxes payable in
2003 for December 2, 2002 at 7:00 p.m. in the City Council chambers, approving a tax rate increase, and approving HRA levy
of $111,648.
0108293COUNCI1
Attachment
COUNCIL ACTION:
RESOLUTION 2002-52
RESOLUTION ADOPTING A PROPOSED BUDGET FOR THE YEAR 2003, SETTING THE PROPOSED
CITY LEVY, APPROVING THE HRA LEVY, APPROVING A TAX RATE INCREASE, AND ESTABLISHING
A BUDGET MEETING DATE FOR PROPERTY TAXES PAYABLE IN 2003.
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS,
MINNESOTA: that the following is hereby adopted by the City of Columbia Heights.
Section A. The proposed budget for the City of Columbia Heights for the year 2003 is hereby approved and
adopted with appropriations for each of the funds listed below.
General Fund
Community Development Fund
Economic Development Fund
Parkview Villa North
Parkview Villa South
Rental Housing
HRA Administration
State Aid
Cable Television
Library
DARE Project
Infrastructure
Capital Improvement
Capital Equipment Replacement Funds
Central Garage Fund
Liquor
Water Utility Fund
Sewer Utility Fund
Refuse Fund
Storm Sewer Fund
Data Processing
Debt Service Fund
Total Expense Including Interfund Transfers
Expense
8,912,953
363,003
140,569
360,507
213,764
17,309
111,648
171,235
166,974
676,456
8,825
155,120
275,992
1,058,758
497,330
7,208,197
1,667,231
1,314,470
1,537,520
236,172
274,562
2,412,822
27,781,417
Section B. The estimated gross revenue to fund the budget of the City of Columbia Heights for all funds,
including general ad valorem tax levies and use of fund balances, as hereinafter set forth for the year 2003:
General Fund
Community Development Fund
Economic Development Fund
Parkview Villa North
Parkview Villa South
Rental Housing
HRA Administration
State Aid
Cable Television
Library
DARE Project
Infrastructure
Capital Improvement
Capital Equipment Replacement Funds
Central Garage Fund
Liquor
Water Utility Fund
Sewer Utility Fund
Refuse Fund
Storm Sewer Fund
Data Processing
Debt Service Fund
Total Revenue Including Interfund Transfers
Revenue
8,912,953
363,003
140,569
360,507
213,764
17,309
111,648
171,235
166,974
676,456
8,825
155,120
275,992
1,058,758
497,330
7,208,197
1,667,231
1,314,470
1,537,520
236,172
274,562
2,412,822
27,781,417
RESOLUTION 2002-52
RESOLUTION ADOPTING A PROPOSED BUDGET FOR THE YEAR 2003, SETTING THE PROPOSED
CITY LEVY, APPROVING THE HRA LEVY, APPROVING A TAX RATE INCREASE, AND ESTABLISHING
A BUDGET MEETING DATE FOR PROPERTY TAXES PAYABLE IN 2003.
Section C. The following proposed sums of money are levied for the current year, collectable in 2003, upon
the taxable property in said City of Columbia Heights, for the following purposes:
Estimated Araa-Wide
Estimated General
Estimated Library Levy
Estimated EDA Fund Levy
Total Proposed General Levy
Special PERA Levy
Total Levy
Section D. The City Council of the City of Columbia Heights hereby approves the Housing and
Redevelopment Authority Tax Levy for the fiscal year 2003 in the amount of $111,648.
930,000
3,313,830
433,585
140,569
4,817,984
14,679
4,832,663
BE IT FURTHER RESOLVED BY THE CITY COUNCIL FOR THE CITY OF COLUMBIA HEIGHTS,
MINNESOTA: That the budget meeting is scheduled for December 2, 2002 at 7:00 P.M. in the City Council
Chambers.
BE IT FURTHER RESOLVED BY THE COUNCIL OF THE CITY OF COLUMBIA HEIGHTS, COUNTY OF
ANOKA, MINNESOTA: That the county auditor is authorized to fix a property tax rate for taxes payable in the
year 2003 that is higher than the tax rate calculated pursuant to Minnesota Statutes '275.078 for the city for
taxes levied in 2002, collectable in 2003.
The City Clerk is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Anoka
County, Minnesota.
Approved this 9th day of September 2002.
Offered By:
Seconded By:
Roll Call:
Ayes:
Nays:
Mayor Gary L. Peterson
Patdcia Muscovitz, Deputy City Clerk
Summary by Fund
City of Columbia Heights, Minnesota
Budget 2003
Revenue
General Fund
Taxes
Licenses & Permits
Intergovernmental Revenue
Charges for Services
Fines & Forfeits
Miscellaneous
Sales & Related Charges
Allocations
Transfer & Non Revenue Receipts
Adopted Department SDeptAmt
Actual Actual Budget Proposed of Change
2000 2001 2002 2003 2002-2003
2,737,854 2,954,511 4,095,527 4,243,830 148,303
268,014 292,744 304,100 305,320 1,220
3,557,690 3,660,019 2,834,820 2,752,232 (82,588)
399,556 390,492 419,400 447,700 28,300
90,218 87,760 100,000 90,000 (10,000)
346,296 277,679 205,100 203,300 (1,800)
0 0 0 0 0
0 0 0 0 0
460,774 447,434 539,032 485,838 (53,194)
Total General Fund Revenue
7,860,402 8,110,639 8,497,979 8,528,220 30,241
Total General Fund Expense
8,074,949 9,014,681 8,279,743 8,912,953 633,210
Bal. (Decrease)Increase Used
(214,547) (904,042) 218,236 (384,733)
Library Fund
Taxes
Licenses & Permits
Intergovernmental Revenue
Charges for Services
Fines & Forfeits
Miscellaneous
Sales & Related Charges
Allocations
Transfer & Non Revenue Receipts
Total Librar~ Fund Revenue
Total Library Fund Expense
I Fd Bal. IDecrease/Increase Used
500,244 547,767 591,588 433,585 (158,003)
0 0 0 0 0
0 0 0 175,750 175,750
4,943 5,732 6,700 6,700 0
11,154 11,992 15,000 15,000 0
10,393 7,672 5,200 6,200 1,000
0 0 0 0 0
0 0 0 0 0
3,974 0 50 50 0
530,708 573,163 618,538 637,285 18,747
531,526 561,498 609,402 676,456 67,054
(818) 11,665 9,136 (39,171)
EDA Fund
Taxes
Licenses & Permits
Intergovernmental Revenue
Charges for Services
Fines & Forfeits
Miscellaneous
Sales & Related Charges
Allocations
Transfer & Non Revenue Receipts
120,224 118,508 137,015 140,569 3,554
0 0 0 0 0
0 335,35O 0 0 0
(350) 0 0 0 0
0 0 0 0 0
385 140 0 0 0
0 0 0 0 0
0 0 0 0 0
25,231 15,986 0 0 0
Total EDA Fund
145,490 469,984 137,015 140,569 3,554
Total EDA Fund Expense
Bal.(Decrease)Increase Used
119,384 114,562 137,015 140,569 3,554
26,106 355,422 0 0
Summary by Fund.xls i
Summary by Fund
City of Columbia Heights, Minnesota
Budget 2003
Expenses
General Fund
Mayor-Council 41110
City Manager 41320
Elections 41410
Finance 41510
Assessing 41550
Legal Services 41610
General Government Building
Police 42100
Fire 42200
Civil Defense 42500
Animal Control 42700
Public Works 43000
Engineering 43100
Streets 43121
Street Lighting 43160
Traffic Signs & Signals 43170
Weed Control 43260
Administration & General 45000
Youth Athletics 45001
Adult Athletics 45003
Youth Enrichment 45004
Travel Athletics 45005
Back to the Parks 45006
Trips & Outings 45030
Senior Citizens 45040
Recognition/Special Events
Murzyn Hall 45129
Parks 45200
Tree Trimming 46102
Dutch Elm Sanitation 46103
Dutch Elm Replanting 46104
Contingencies 49200
Transfers 49300
41940
45050
Adopted
Actual Actual Budget
2000 2001 2002
198 582
355 085
42 538
495 968
129 975
191 572
157 530
2,140 719
829 951
29 040
10,456
0
311,891
556,599
119,990
59,299
13,149
185,975
8,105
22,148
19,111
21,035
0
40,715
66,074
47,683
219,344
609,472
47,549
49,035
8,072
0
1,088,287
189,810
348,264
7,293
525,521
125,027
183,899
117,761
2,257,311
864,302
30,055
11,768
0
419,445
535,200
113,534
58,919
9,382
158,044
5,998
21,081
27,884
11,455
0
37,597
66,821
51,667
231,942
582,312
37,880
38,608
9,222
1,521,679
415,000
207 242
403 841
40 548
606 272
141 620
194 010
142 216
2,506,349
843,223
33,836
16,150
0
314,440
681,712
128,088
68,559
15,959
206,434
19,630
25,290
22,169
22,597
0
38 603
76 238
52 100
235 172
654 215
47 254
43 383
15,093
77,500
400,000
Depa~ment SAmount
Proposed of Change
2003 2002-2003
211,014 3,772
412,706 8,865
8,105 (32,443)
643,973 37,701
101,000 (40,620)
196,572 2,562
158,546 16,330
2,786,587 280,238
916,572 73,349
84,973 51,137
16,150 0
0 0
327,467 13,027
695,369 13,657
126,416 (1,672)
73,251 4,692
16,428 469
224,417 17,983
19,702 72
25,328 38
22,169 0
22,635 38
0 0
38,666 63
78,580 2,342
71,368 19,268
249,022 13,850
751,437 97,222
104,500 57,246
0 (43,383)
0 (15,093)
50,000 (27,500)
480,000 80,000
Total General Fund 8,074,949 9,014,681 8,279,743 8,912,953 633,210
Library
Library 45500 531,526 561,498 609,402 676,456 67,054
Total Library 531,526 561,498 609,402 676,456 67,054
EDA
Economic Dev Authority 46314
Home Improvements 46324
114,847 106,785 137,015 140,569 3,554
4,537 7,777 0 0 0
Total EDA
119,384 114,562 137,015 140,569 3,554
Summary by Fund 2 '
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Mayor-Council
101-41110
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
107,707 115,780 108,001 111,102
2,000 1,805 2,350 2,050
80,184 69,957 76,391 81,362
0 1,565 0 0
8,691 703 20,500 16,500
198,582 189,810 207,242 211,014
City Manager
101-41320
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
309,412 316,213 350,911 359,803
4,462 1,695 4,250 9,700
40,954 30,356 44,680 43,203
257 0 4,000 0
0 0 0 0
355,085 348,264 403,841 412,706
Assessing
101-41550
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
43,431 35,836 36,073 0
1,879 55 750 0
84,665 89,136 94,797 101,000
0 0 10,000 0
0 0 0 0
129,975 125,027 141,620 101,000
Legal Services
101-41610
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
191,572 182,767 194,010 196,572
0 1,132 0 0
0 0 0 0
193,572 185,900 196,012 198,575
CITY Of COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Finance
101-41510
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
445,333 477,252 537,384 558,221
14,602 10,912 8,950 11,385
33,755 34,789 59,938 64,367
2,278 2,568 0 10,000
0 0 0 0
495,968 525,521 606,272 643,973
Elections
101-41410
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
27,948 0 27,624 0
3,284 228 4,400 0
650 659 1,701 0
10,656 6,406 6,823 8,105
0 0 0 0
42,538 7,293 40,548 8,105
Fire
101-42200
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
695,983 744,986 748,876 799,447
37,046 57,156 49,000 51,800
45,719 49,183 45,347 62,325
51,203 12,977 0 3,000
0 0 0 0
829,951 864,302 843,223 916,572
Civil Defense
101-42500
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Depadment
Actual Actual Budget Proposed
2000 2001 2002 2003
16,675 20,853 17,328 17,994
2,449 2,292 3,695 3,695
9,916 6,910 12,813 13,284
0 0 0 50.000
0 0 0 0
29,040 30,055 33,836 84,973
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
General Government Buildings
101-41940
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
3,733 0 0 0
16,391 10,494 19,000 15,000
109,770 107,267 93,216 143,546
27,636 0 30,000 0
0 0 0 0
157,530 117,761 142,216 158,546
Recognition/Special Events
101-45050
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 589 0 0
3,469 1,527 0 0
44,214 49,551 52,100 53,368
0 0 0 18,000
0 0 0 0
47,683 51,667 52,100 71,368
Contingencies
101-49200
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 77,500 50,000
0 0 77~500 50,000
Transfers
101-49300
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
1,080,572 415,000 400,000 480,000
1,080,572 415,000 400,000 480,000
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Police
101-42100
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
1,897,247 2,020,586 2,215,573 2,469,424
80,265 74,808 84,100 84,600
154,886 151,633 202,176 228,063
500 2,899 4,500 4,500
7,821 7,385 0 0
2,140,719 2,257,311 2,506,349 2,786,587
Animal Control
101-42700
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
139 64 550 55O
10,317 11,704 15,600 15,600
0 0 0 0
0 0 0 0
10,456 11,768 16,150 16,150
Engineering
101-43100
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
176,571 197,338 252,787 266,893
14,564 12,185 18,200 12,850
35,588 36,620 41,453 37,333
3.248 2,030 2,000 10,391
81,920 171,272 0 0
311,891 419,445 314,440 327,467
Streets
101-43121
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
277,366 252,794 367,361 355,810
114,333 114,325 147,675 137,975
122,018 132,496 156,676 181,534
0 15,472 10,000 15,000
42,882 20,113 0 5,050
556,599 535,200 681,712 695,369
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Street Lighting
101-43160
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
906 980 4,424 4,588
596 0 850 900
118,488 112,554 122,814 120,928
0 0 0 0
0 0 0 0
119,990 113,534 128,088 126,416
Traffic Signs & Signals
101-43170
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
38,051 37,773 46,920 49,328
12,741 13,071 8,600 9,900
8,507 8,075 13,039 14,023
0 0 0 0
0 0 0 0
59,299 58,919 68,559 73,251
Weed Control
101-43260
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
7,928 6,264 11,947 12,389
125 0 300 250
5,096 3,118 3,712 3,789
0 0 0 0
0 0 0 0
13,149 9,382 15,959 16,428
Parks
101-45200
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
369,557 362,283 414,678 471,937
61,474 67,996 80,050 80,300
175,719 144,691 157,487 183,100
1,262 7,342 0 14,100
1,460 0 2,000 2,000
609,472 582,312 654,215 751,437
5
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Tree Maintenance & Care
101-46102
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
27,039 19,067 27,124 47,542
1,798 1,892 2,300 3,100
18,712 16,921 17,830 53,858
0 0 0 0
0 0 0 0
47.549 37,880 47,254 104,500
Dutch Elm Sanitation
101-46103
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
13,729 8,659 12,710 0
182 71 100 0
35,124 29,878 30,573 0
0 0 0 0
0 0 0 0
49,035 38,608 43,383 0
Dutch Elm Replanting
101-46104
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
1,347 1,175 6,049 0
0 0 100 0
6,725 8,047 8,944 0
0 0 0 0
0 0 0 0
8,072 9,222 15,093 0
Administration & General
101-45000
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
168,354 142,955 184,075 199,210
4,440 4,006 5,950 5,950
12,116 11,083 16,409 19,257
1,065 0 0 0
0 0 0 0
185.975 158,044 206,434 224.417
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Youth Athletics
101-45001
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual Actual
2OO0 2001
4,222 3,394
343 126
3,54O 2,478
0 0
0 0
Adopted Department
Budget Proposed
2002 2003
13,237 13,237
600 600
5,793 5,865
0 0
0 0
8,105 5,998 19,630 19,702
Adult Athletics
101-45003
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
3,575 3,230 7,761 7,761
4,665 2,778 2,750 2,750
13,908 15,074 14,779 14,817
0 0 0 0
0 0 0 0
22,148 21,082 25,290 25,328
Youth Enrichment
101-45004
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
16,378 16,378 15,544 15,544
1,615 1,615 2,300 2,300
1,118 2,426 4,325 4,325
0 0 0 0
0 0 0 0
19,111 20,419 22,169 22,169
Traveling Athletics
101-45005
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
4,348 3,533 7,443 7,443
569 52 1,025 1,025
16,118 7,870 14,129 14,167
0 0 0 0
0 0 0 0
21,035 11,455 22,597 22,635
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
General Fund Expense Budget 2003
Back to the Parks
101-45006
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Department
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 10,000 0 0
0 0 0 0
0 0 0 0
0 10,000 0 0
Trips & Outings
101-45030
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
255 205 350 350
40,460 37,392 38,253 38,316
0 0 0 0
0 0 0 0
40,715 37,597 38,603 38,666
Senior Citizens
101-45040
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
59,970 60,764 65,269 67,516
2,092 1,774 2,950 2,950
4,012 4,283 8,019 8,114
0 0 0 0
0 0 0 0
66,074 66,821 76,238 78,580
Murzyn Hall
101-45129
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
98,279 128,708 156,732 159,104
12,283 22,834 15,100 16,100
59,462 77,152 63,340 71,818
49.320 3,248 0 2,000
0 0 0 0
219,344 231,942 235,172 249,022
8
Summary by Class
City of Columbia Heights
Budget 2003
Community Development Expense Budget 2003
Protective Inspections
201-42400
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
160,185 174,007 167,161 173,846
4,315 1,868 11,235 13,850
31,094 14,735 24,092 29,395
0 2,386 0 0
4,259 7,335 5,913 8,113
199,853 200,331 208,401 225,204
Community Development Admin
201-46310
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Depadment
Actual Actual Budget Proposed
2000 2001 2002 2003
62,427 57,145 86,253 106,041
656 1,692 2,480 2,675
8,679 6,263 13,916 20,370
0 0 500 600
4,259 9,170 5,913 8,113
76,021 74,270 109,062 137,799
funds.xls 9
CITY Of COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Anoka County CDBG Expense Budget 2003
Anoka County CDBG
202-46350
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
17,641 10,070 13,437 0
1,393 388 25 0
138,303 61,738 17,301 0
0 70,691 341,111 0
4,259 0 5,913 0
161,596 142,887 377,787 0
funds.xls 10
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
wv Villa North Expense Bud!
Parkview Villa North
203-46330
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
19,019 10,335 19,239 16,251
9,740 27,201 30,012 22,054
258,442 273,412 293,267 304,391
90,105 11,563 670 6,357
8,518 7,335 7,884 11,454
385,824 329,846 351,072 360,507
funds.xls 11
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
EDA Expense Budget 2003
Economic Development Auth
204-46314
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
34,690 30.852 75.828 72.999
341 649 2.745 2.770
73.427 52.435 49,733 53,346
0 568 825 0
6,389 22,281 7.884 11.454
114.847 106.785 137,015 140,569
Home Improvements
204-46324
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
A~ual Actual
2000 2001
1,121 551
0 0
3,416 7,226
0 0
0 0
Adopted Department
Budget Proposed
2002 2003
0 0
0 0
0 0
0 0
0 0
4.537 7,777 0 0
funds.xls
12
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
State Aid Maintenance Expense Budget 2003
State Aid Maintenance
212-43190
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
22,537 33,145 23,573 24,775
2,061 1,710 4,000 20,000
14,065 20,975 59,140 93,460
55,219 51,791 10,000 33,000
0 7,180 0 0
93,882 114,801 96,713 171,235
13
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Parkview Villa South Expense Budget 2003
Parkview Villa South
213-46340
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
1,574 2,768 9,410 12,388
3,570 15,479 9,497 9,328
140,810 146,353 156,436 168,275
0 4,894 37,330 15,183
4,259 703,670 5,914 8,590
150,213 873,164 218,587 213,764
funds.xls 14
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cable Television Expense Budget 2003
Cable Television
225-49844
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
761 1,828 6,431 6,434
812 1,267 55,550 9,602
16,659 19,324 42,366 41,608
2,230 0 0 0
152,401 104,333 108,549 109,330
172,863 126,752 212,896 166,974
15
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
4607 Tyler St NE Expense Budget 2003
4607 Tyler St NE
235-46360
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Department
Actual Budget Proposed
2001 2002 2003
121 351 0 0
564 346 2,795 2,465
9,387 7,580 13,686 10,844
0 0 2,000 4,000
0 0 0 0
10,072 8,277 18,481 17,309
funds.xls 16
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Library Expense Bud[
Library
240-45500
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
356,904 383,086 412,645 428,302
94,474 90,196 91,650 98,625
68,780 71,728 72,015 81,652
3,006 7,761 23,800 49,050
8,362 8,727 9,292 18,827
531,526 561,498 609,402 676,456
funds.xls 17
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Dare Project Expense Budget 2003
Dare Project
270-42160
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Department
Actual Budget Proposed
2001 2002 2003
0 0 0 0
3,600 3,288 3,200 3,200
1,438 2,844 2,175 2,175
0 0 0 0
0 0 0 0
5,038 6,132 5,375 5,375
Junior High Projects
270-42161
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Department
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 2,650 2,650
0 0 800 800
0 0 0 0
0 0 0 0
0 0 3,450 3,450
18
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
HRA Administration Expense Budget 2002
HRA Administration
299-46320
Expenses
Personal Services
Supplies
Other Services and Charges
Capital 'Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
135 0 0 0
363 0 0 0
462 4,223 0 0
0 0 0 0
93,618 106,752 111,702 111,648
94,578 110,975 111,702 111,648
funds.xls 19
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Total State Aid Construction Expense Budget 2003
Total State Aid Construction
402
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
17,609 12,141 0 0
316 0 0 0
286,890 129,314 0 0
55,619 230,112 0 0
0 0 0 0
360,434 371,567 0 0
2O
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Sheffield Development Expense Budget 2003
Sheffield Development
410-46323
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
21
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Imp-Gen Govt Bldg Expense Budget 2003
Capital Imp-Gen Govt Bldg
411-49950
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
22
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Imp-Parks Expense Budget 2003
Capital Imp-Parks
412-45200
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
5,581 5,624 0 0
7,870 6,691 14,138 15,892
58,325 16,399 275,000 260,100
0 0 0 0
71,776 28,714 289,138 275,992
23
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Infrastructure Expense Budget 2003
Infrastructure Fund
430-46323
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 50,000 62,120
0 0 0 0
7,341 13,645 9,500 8,000
386,797 212,007 85,000 85,000
0 0 0 0
394,138 225,652 144,500 155,120
24
CITY Of COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Equip Repl-Gen Fund Expense Budget 2003
Police
431-42100
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
666 1,698 23,500 0
499 535 4,600 5,961
74,076 88,678 27,466 116,700
0 0 59,534 0
75,241 90,911 115,100 122,661
Fire
431-42200
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Depadment
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 54,000 0
0 0 20,000 0
0 0 74,000 0
Civil Defense
431-42500
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Depa~ment
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 145
0 0 0 50,000
0 0 0 0
0 0 0 50,145
Engineering
431-43100
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Depadment
A~ual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
941 0 0 513
14,475 0 0 7,878
0 0 0 0
15,416 0 0 8,391
25
CITY Of COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Equip RepI-Gen Fund Expense Budget 2003
Streets
431-42121
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
6,133 138 0 3,543
154,982 52,215 4,500 54,500
0 0 0 0
161,115 52,353 4,500 58,043
Traffic Signs & Signals
431-42100
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 2,878 0 0
0 43,848 0 0
0 0 0 0
0 46,726 0 0
Parks
431-45200
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted DepaAment
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
904 4,260 5,723 2,470
13,904 65,531 88,050 38,000
0 0 0 0
14,808 69,791 93,773 40,470
26
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip RepI-Sewer Expense BudGet 2003
Cap Equip Repl-Sewer
432-49499
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 237 780
0 22,926 3,650 12,000
0 0 0 0
0 22,926 3,887 12,780
27
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip Repl-Water Expense Budget 2003
Cap Equip Repl-Water
433-49449
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 1,703 237 0
0 26,200 3,650 0
0 0 0 0
0 27,903 3,887 0
28
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Equip RepI-Garage Expense Budget 2003
Capital Equip RepI-Garage
434-49950
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 4,000
0 0 0 4,000
29
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Equip RepI-Liquor Expense Budget 2003
Capital Equip RepI-Liquor
436-49791
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 2,048,668 0
0 0 0 0
0 0 2,048,668 0
Capital Equip RepI-Liquor
436-49792
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Department
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 48,666 0
0 0 0 0
0 0 48,666 0
Capital Equip Repl-Liquor
436-49793
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Actual
2000
Adopted Department
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 61,666 0
0 0 0 0
0 0 61,666 0
3o
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
CapEquip Repl-Storm Sewer Expense Budget 2003
Capital Equip Repl-Storm Sewer
438-49699
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 237 0
0 0 3,650 0
0 0 0 0
0 0 3,887 0
31
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Water Expense Budget 2003
Water Administration
601-49440
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
1,556 1,060 2,000 2,000
19,263 6,718 10,370 10,136
389 0 1,000 1,000
107,956 113,135 119,366 122,914
129,164 120,913 132,736 136,050
Water Utility Source of Supply
601-49400
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual A~ual Budget Proposed
2000 2001 2002 2003
0 0 0 0
735,393 983,112 840,183 907,500
0 0 0 0
0 0 0 0
0 0 0 0
735,393 983,112 840,183 907,500
Water Distribution
601-49430
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
235,906 233,385 249,222 288,247
39,665 56,438 53,950 43,900
216,743 297,913 225,750 232,034
0 0 59,650 34,500
25,000 28,549 25,000 25,000
:~ 517,314 616,285 613,572 623,681
funds.xls 32
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Sewer Expense Budget 2003
Sewer Administration
602-49490
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
1,440 1,270 2,000 2,000
9,305 8,709 12,335 12,073
389 0 1,000 1,000
107,955 113,134 119,364 122,914
119,089 123,113 134,699 137,987
Collections
602-49450
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
114,918 165,231 198,083 190,313
22,137 22,063 34,825 30,350
193,836 217,659 209,598 191,689
1,302 (1,500) 43,650 10,000
25,000 28,010 25,000 25,000
357,193 431,463 511,156 447,352
Disposal
602-49480
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
646,382 660,588 729,131 729,131
0 0 0 0
0 0 0 0
0 0 0 0
646,382 660,588 729,131 729,131
33
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Refuse Expense Budget 2003
Refuse Disposal
603-49510
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
1,214,564 1,229,432 1,279,000 1,291,790
0 0 0 0
0 0 0 0
0 0 0 0
1,214,564 1,229,432 1,279,000 1,291,790
Refuse Disposal & Collection
603-49520
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
356 272 1,960 1,460
10,650 11,119 16,983 15,960
0 0 0 0
102,665 105,980 111,276 117,402
113,671 117,371 130,219 134,822
Recycling
603-49530
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
1,209 627 1,500 1,500
243 2,172 3,565 3,525
23,176 25,554 24,248 26,906
0 0 800 0
57,665 60,980 66,276 72,402
82,293 89,333 96,389 104,333
Hazardous Waste
603-49540
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 300 300
0 0 500 600
449 2,670 5,675 5,675
0 0 0 0
0 0 0 0
449 2,670 6,475 6,575
34
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Storm Sewer Expense Budget 2003
Storm Sewer
604-49650
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
49,107 51,545 64,337 62,400
7,737 11,672 24,075 23,175
9,467 23,911 61,952 51,637
0 0 3,650 0
0 85,200 95,200 95,200
66,311 172,328 249,214 232,412
Administration
604-49690
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
A~ual
2000
0
0
1,887
0
0
Adopted Depa~ment
Actual Budget Proposed
2001 2002 2003
0 0 0
0 0 0
0 1,900 3,760
0 0 0
0 0 0
1,887 0 1,900 3,760
35
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Liquor Expense Budget 2003
Liquor
609-49791
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
256,934 275.276 140,818 276.572
2.421.903 2.467,580 2.547,145 2.728.580
208,341 220.404 243.233 233.776
0 0 0 0
0 0 0 0
2,887,178 2,963,260 2,931,196 3,238,928
Liquor
609-49792
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
178.171 212.692 221,945 223.816
1,616.199 1.704.826 1.698.746 1,903.310
131.821 147.751 138,155 143.092
0 0 0 0
0 0 0 0
1.926,191 2.065,269 2.058.846 2,270,218
Liquor
609-49793
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
148,864 142.394 177.688 190.131
1,046,975 1.130,061 1.100.839 1.261.125
29.045 35.823 37,880 35,814
0 0 0 0
0 0 0 0
1.224,864 1,308.278 1,316,407 1,487.070
36
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Water Construction Fund Expense Budget 2003
Water Construction Fund
651-49449
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
268,669 1,641,540 0 331,000
268,669 1,641,540 0 331,000
37
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Sewer Construction Fund Expense Budget 2003
Sewer Construction Fund
652-49449
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 150,000
0 0 0 0
0 0 0 150,000
38
Summary by Class
BUDGET 2003
Storm Sewer Cons Fund Expense Budget 2003
Storm Sewer Construction Fund
653-49699
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
23,900 0 0 0
0 0 0 135,000
150,594 432,091 0 10,000
174,494 432,091 0 145,000
39
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Garage Expense Budget 2003
Garage
701-49950
Expenses
Personal Services
Supplies
Other Services and Charges
Capital Outlay
Contingencies & Transfers
Total Expenses
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
143,823 151,250 161,734 165,268
64,513 79,451 104,500 99,550
137,843 140,972 142,569 132,512
630 0 5,500 5,500
30,000 94,000 94,500 94,500
376,809 465,673 508,803 497,330
4O
Summary by Fund
City of Columbia Heights, Minnesota
Budget 2003
Revenue
General Fund
Taxes
Licenses & Permits
Intergovernmental Revenue
Charges for Services
Fines & Forfeits
Miscellaneous
Sales & Related Charges
Allocations
Transfer & Non Revenue Receipts
Total General Fund Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
2,737,854 2,954,511 4,095,527 4,068,080
268,014 292,744 304,100 305,320
3,557,690 3,660,019 2,834,820 2,927,982
399,556 390,492 419,400 447,700
90,218 87,760 100,000 90,000
346,296 277,679 205,100 203,300
0 0 0 0
0 0 0 0
460,774 447,434 539,032 485,838
7,860,402 8,110,639 8,497,979 8,528,220
Summary by Fund.xls 1
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Community Development Revenue Budget 2003
Protective Inspections
201-42400
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
,Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 183,422 186,894 21,495
0 183,422 186,894 21,495
Community Development Admin
201-46310
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual
2000
Adopted Depadment
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 91,690 97,808 13,153
0 91,690 97,808 13,153
funds.xls 2
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Anoka County CDBG Revenue Budget 2003
Anoka County CDBG
202-46350
Reven u e
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 249,011 377,787 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 249,011 377,787 0
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Parkview Villa North Revenue Budget 2003
Adopted Department
Parkview Villa North Actual Actual Budget Proposed
203-46330 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 303,235 98,791 45,823 99,082
Charges For Current Services 4,560 4,540 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 271,465 286,119 259,359 291,060
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 579,260 389,450 305,182 390,142
funds.xls 4
CITY Of COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2O03
Summary by Class
EDA Revenue Budget2003
Adopted Department
Economic Development Auth Actual Actual Budget Proposed
204-46314 2000 2001 2002 2003
Revenue
Taxes 145,490 469,984 137,015 140,569
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 0 0 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 145,490 469,984 137,015 140,569
Adopted Department
Home Improvements Actual Actual Budget Proposed
204-46324 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 0 0 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 0 0 0 0
funds.xls 5
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
State Aid Maintenance Revenue Budget 2003
Adopted Department
State Aid Maintenance Actual Actual Budget Proposed
212-43190 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 131,838 65,000 96,500 172,000
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 0 0 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 131,838 65,000 96,500 172,000
6
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Parkview Villa South Revenue Budget 2003
Adopted Department
Parkview Villa South Actual Actual Budget Proposed
213-46340 2000 2001 2002 2003
Reven u e
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 2,665 2,600 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 253,129 234,317 217,300 198,220
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 255,794 236,917 217,300 198,220
funds.xls 7
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Cable Television Revenue Budget 2003
Adopted Department
Cable Television Actual Actual Budget Proposed
225-49844 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 157,532 157,065 138,000 145,000
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 9,043 29,814 0 0
Total Revenue 166,575 186,879 138,000 145,000
8
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
4607 Tyler St NE Revenue Budget 2003
Adopted Department
4607 Tyler St NE Actual Actual Budget Proposed
235-46360 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 17,987 19,790 17,250 18,240
Sales And Related Charges 10,133 91 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revert ue 28,120 19,881 17,250 18,240
funds.xls 9
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Library Revenue Budget 2003
Library
240-45500
Reven u e
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
500,244 547,767 591,588 609,335
0 0 0 0
0 0 0 0
4,943 5,732 6,700 6,700
11,154 11,992 15,000 15,000
10,393 7,672 5,200 6,200
0 0 0 0
0 0 0 0
3,974 0 50 50
530,708 573,163 618,538 637,285
funds.xls 10
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Dare Projects Revenue Budget 2003
Dare Projects
270-42160
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual Actual
2000 2001
0 0
0 0
0 0
0 0
0 0
293 305
0 0
0 0
3,514 3,654
Adopted
Budget
2002
Depadment
Proposed
2003
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
5,482 5,482
3,807 3,959 5,482 5,482
Junior High Projects
270-42161
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual Actual
2000 2001
0 0
0 0
0 0
0 0
0 0
207 195
0 0
0 0
2,486 2,346
Adopted Depadment
Budget Proposed
2002 2003
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
3,518 3,518
2,693 2,541 3,518 3,518
11
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
HRA Administration Revenue Budget 2003
Adopted Department
HRA Administration Actual Actual Budget Proposed
299-46320 2000 2001 2002 2003
Revenue
Taxes 95,643 94,499 111,702 111,648
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 12,903 12,903 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 62,418 57,105 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 170,964 164,507 111,702 111,648
funds.xls 12
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Total State Aid Construction Revenue Budget 2003
Total State Aid Construction
402
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
90,679 0 2,830,000 141,500
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
90,679 0 2,830,000 141,500
3.3
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Sheffield Development Revenue Budget 2003
Sheffield Development
410-46323
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 94,752 77,000 0
0 94,752 77,000 0
14
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Imp-Gen Govt Bldg Revenue Budget 2003
Capital Imp-Gen Govt Bldg
411-49950
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Depadment
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 13,152 3,500 3,500
0 0 0 0
0 0 0 0
150,000 1,634,980 110,500 75,500
150,000 1,648,132 114,000 79,000
15
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Capital Imp-Parks Revenue Budget 2003
Adopted Department
Capital Imp-Parks Actual Actual Budget Proposed
412-45200 2000 2001 2002 2003
Reven u e
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current ,Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 60,945 49,451 7,500 7,500
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 306,800 0 0 50,000
Total Revenue 367,745 49,451 7,500 57,500
16
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Infrastructure Revenue Budget 2003
Adopted Department
Infrastructure Fund Actual Actual Budget Proposed
430-46323 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 170,000 0 170,000 230,000
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 50,000 0 0 50,000
Total Revenue 220,000 0 170,000 280,000
17
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip RepI-Gen Fund Revenue Budget 2003
Police
431-42100
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Depa~ment
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
38,985 0 36,648 0
0 0 0 0
0 0 0 0
36,386 71,319 60,078 65,779
75,371 71,319 96,726 65,779
Fire
431-42200
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trens and Non Rev Receipts
Total Revenue
Adopted Depadment
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 23,562 0
0 0 0 0
0 0 0 0
0 0 38,626 0
0 0 62,188 0
Civil Defense
431-42500
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual
2000
Adopted Depadment
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 26,891
0 0 0 26,891
18
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip RepI-Gen Fund Revenue Budget 2003
Adopted Department
Engineering Actual Actual Budget Proposed
431-43100 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 19,865 0 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 18,541 0 0 4,500
Total Revenue 38,406 0 0 4,500
Streets
431-43121
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
83,478 0 1,433 0
0 0 0 0
0 0 0 0
77,913 0 2,349 31,127
161,391 0 3,782 31,127
Adopted Department
Traffic Signs & Signals Actual Actual Budget Proposed
431-43170 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 0 0 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 20,997 0 0
Total Revenue 0 20,997 0 0
19
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Cap Equip RepI-Gen Fund Revenue Budget 2003
Parks
431-45200
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
7,672 0 29,857 0
0 0 0 0
0 0 0 0
7,160 57,684 48,947 21,703
14,832 57,684 78,804 21,703
2O
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip Repl-Sewer Revenue Budget 2003
Adopted Department
Cap Equip Repl-Sewer Actual Actual Budget Proposed
432-49499 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 12,000 0 12,000 18,000
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 25,000 25,000 25,000 25,000
Total Revenue 37,000 25,000 37,000 43,000
21
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip RepI-Water Revenue Budget 2003
Adopted Department
Cap Equip Repl-Water Actual Actual Budget Proposed
433-49449 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 21,162 17,265 10,000 12,000
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 25,000 25,000 25,000 25,000
Total Revenue 46,162 42,265 35,000 37,000
22
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip RepI-Garage Revenue Budget 2003
Adopted Department
Cap Equip RepI-Garage Actual Actual Budget Proposed
434-49950 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 1,204 1,044 2,000 4,000
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 4,000 4,000 4,000
Total Revenue 1,204 5,044 6,000 8,000
23
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Equip RepI-Liquor Revenue Budget 2003
Cap Equip RepI-Liquor
436-49791
Reven u e
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual Actual
2000 2001
0 0
0 0
0 0
0 0
0 0
2,007 1,527
0 0
0 0
0 0
Adopted Depadment
Budget Proposed
2002 2003
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
2,007 1,527 0 0
Cap Equip RepI-Liquor
436-49792
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual
2000
Adopted Depadment
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
Cap Equip RepI-Liquor
436-49793
Reven u e
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual
2000
Adopted Depadment
Actual Budget Proposed
2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
24
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Cap Eq Repl-Storm Sewer Revenue Budget 2003
Cap Equip Repl-Storm Sewer
438-49699
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 185 0 1,250
0 0 0 0
0 0 0 0
0 5,800 5,800 5,800
0 5,985 5,800 7,050
25
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Water Revenue Budget 2003
Adopted Department
Water Administration Actual Actual Budget Proposed
601-49440 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 237 0 0 2,040
Sales And Related Charges 124,877 81,504 113,887 122,180
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 125,114 81,504 113,887 124,220
Water Utility Source of Supply
601-49400
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
1,513 0 0 13,608
794,115 793,436 720,863 814,981
0 0 0 0
0 0 0 0
795,628 793,436 720,863 828,589
Adopted Department
Water Distribution Actual Actual Budget Proposed
601-49430 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 2,705 0 0 9,352
Sales And Related Charges 1,420,081 491,744 526,434 560,096
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 1,422,786 491,744 526,434 569,448
funds.xls
26
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Sewer Revenue Budget 2003
Adopted Department
Sewer Administration Actual Actual Budget Proposed
602-49490 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 2,221 2,340 4,614 4,947
Sales And Related Charges 118,259 84,159 120,660 129,505
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 685 980 0
Total Revenue 120,480 87,184 126,254 134,452
Adopted Department
Collections Actual Actual Budget Proposed
602-49450 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 7,746 11,851 17,511 16,029
Sales And Related Charges 412,510 426,319 457,874 419,850
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 3,470 3,717 0
Total Revenue 420,256 441,640 479,102 435,879
Adopted Department
Disposal Actual Actual Budget Proposed
602-49480 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 13,187 19,959 24,975 26,124
Sales And Related Charges 702,227 717,984 653,128 684,307
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 5,845 5,303 0
Total Revenue 715,414 743,788 683,406 710,431
27
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Refuse Revenue Budget 2003
Refuse
603-49510
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
42,876 42,605 42,293 42,849
0 0 0 0
0 0 0 0
25,726 17,042 16,917 16,803
1,110,993 1,053,945 1,019,084 1,012,204
0 0 0 0
0 0 0 0
1,179,595 1,113,592 1,078,294 1,071,856
Adopted Department
Refuse & Disposal Actual Actual Budget Proposed
603-49520 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 3,994 4,151 4,306 4,472
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 2,396 1,661 1,722 1,754
Sales And Related Charges 103,480 102,695 103,756 105,643
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 109,870 108,507 109,784 111,869
Adopted Department
Recycling Actual Actual Budget Proposed
603.49530 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 2,917 3,027 3,187 3,461
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 1,750 1,211 1,275 1,357
Sales And Related Charges 75,579 74,871 76,801 81,752
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 80,246 79,109 81,263 86,570
28
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Refuse Revenue Budget 2003
Hazardous Waste
603-4954O
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
214 217 214 218
0 0 0 0
0 0 0 0
128 87 86 86
5,532 5,369 5,159 5,151
0 0 0 0
0 0 0 0
5,874 5,673 5,459 5,455
29
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Storm Sewer Revenue Budget 2003
Adopted Department
Storm Sewer Actual Actual Budget Proposed
604-49650 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 1,427 5,884 7,939 7,873
Sales And Related Charges 149,183 132,400 178,638 185,007
Allocations 0 0 0 0
Trans and Non Rev Receipts 146,426 0 0 0
Total Revenue 297,036 138,284 186,577 192,880
Administration
604-49650
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Actual A~ual
2000 2001
0 0
0 0
0 0
0 0
0 0
41 2,116
4,245 47,600
0 0
4,167 0
Adopted Department
Budget Proposed
2002 2003
0 0
0 0
0 0
0 0
0 0
61 127
1,362 2,993
0 0
0 0
8,453 49,716 1,423 3,120
3o
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Liquor Revenue Budget 2003
Liquor
609-49791
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
71,765 18,525 19,090 0
3,039,808 3,062,300 3,191,800 3,471,200
0 0 0 0
478 362 411 0
3,112,051 3,081,187 3,211,301 3,471,200
Liquor
609-49792
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
32,088 11,438 12,781 0
2,334,400 2,089,800 2,133,536 2,437,534
0 0 0 0
238 224 274 0
2,366,726 2,101,462 2,146,591 2,437,534
Liquor
609-49793
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
19,543 6,751 8,129 0
1,354,082 1,348,900 1,420,936 1,655,500
0 0 0 0
145 132 175 0
1,373,770 1,355,783 1,429,240 1,655,500
31
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Water Construction Fund Revenue Budget 2003
Adopted Department
Water Construction Fund Actual Actual Budget Proposed
651-49449 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 19,000 0 0 10,500
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 80,000
Trans and Non Rev Receipts 0 0 0 360,184
Total Revenue 19,000 0 0 450,684
32
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2OO3
Summary by Class
Sewer Construction Fund Revenue Budget 2003
Adopted Department
Sewer Construction Fund Actual Actual Budget Proposed
652-49449 2000 2001 2002 2003
Revenue
Taxes 0 0 0 0
Licenses And Permits 0 0 0 0
Intergovernmental Revenue 0 0 0 0
Charges For Current Services 0 0 0 0
Fines And Forfeits 0 0 0 0
Miscellaneous 95,000 0 0 0
Sales And Related Charges 0 0 0 0
Allocations 0 0 0 0
Trans and Non Rev Receipts 0 0 0 0
Total Revenue 95,000 0 0 0
33
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Storm Sewer Cons Fund Revenue Budget 2003
Storm Sewer Construction Fund
653-49699
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 32,900 32,900 0
0 32,900 32,900 0
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2003
Summary by Class
Garage Revenue Budget 2003
Garage
701-49950
Revenue
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges For Current Services
Fines And Forfeits
Miscellaneous
Sales And Related Charges
Allocations
Trans and Non Rev Receipts
Total Revenue
Adopted Department
Actual Actual Budget Proposed
2000 2001 2002 2003
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
15,809 7,876 10,500 10,500
0 0 0 0
58,797 66,508 80,000 80,000
281,670 295,537 345,215 360,184
356,276 369,921 435,715 450,684
35
COUNTY OF ANOKA
August 16, 2002
PROPERTY RECORDS AND TAXATION DIVISION
GOVERNMENT CENTER · 2100 3RD AVENUE · ANOKA. MN 55303
FAX (763) 323-5421
· Property Assessment
· Property Records and Public Service
· Property Tax Accounting and Research
Mr. Bill Elrite
Finance Director
City of Columbia Heights
590 40th Ave. NE
Columbia Heights, MN 55421
Dear Mr. Elrite:
The Truth in Taxation law, M.S. 275.065 requires cities to hold a public budget hearing
for property taxes payable in the year 2003. The dates for this hearing cannot conflict
with the initial hearing set by the county, metropolitan agencies or the school districts
located in your city. However, your continuation hearing m&~ conflict with the
continuation hearing of another taxing district. These hearings must be held between
November 29 and December 20, 2002. The continuation hearing must be at least 5 but no
more than 14 business days after your initial hearing. Additionally, Chapter 389, Laws of
1998, requires that the first and second Mondays of December are reserved for use by the
cities until Sept-~her 15. The following taxing districts within your city have set the
following hearing dates:
TAXING HEARING RECONVENING
DISTRICT DATE DATE
Anoka County ................... December 5 .......... December 17
Metropolitan Agencies .......... December 4 .......... December 11
SD #13 ......................... December 3 .......... December 10
With this information you can now set the initial date for your public hearing and a
date for reconvening the meeting, if necessary. In addition, the time and location of the
initial meeting, the phone number an interested taxpayer may call and your payable 2003
certified proposed property tax levy is due on or before September 16, 2002. A proposed
levy and hearing date certification form is enclosed.
If you have any questions concerning the Truth in Taxation process, please call at
(763) 323-5435.
Sincerely,
Manager of Property Tax Accounting
Encl.
Affirmative Action I Equal Opportunity Employer
ANOKA COUNTY, ~:.
OFFICE OF PROPERTY TAX ADMINISTRATION
PAYABLE 2003 TRUTH IN TAXATION DATE
CERTIFICATION FORM FOR CITIES
City Name:
Public Hearing Date:
Time of Meeting:
Place of Meeting:
Continuation Date:
Continuation Time:
The "Notice of Proposed Property Tax" sent to each taxpayer
contains the following information about where to send
comments and/or review a copy of your proposed budget.
Please provide it as you want it to appear on the notice.
Name or Title:
Address:
Phone Number:
Signature of person
completing this form:
Title:
Phone Number:
Date:
THIS FORM MUST BE RETURNED TO ANOKA COUNTY PROPERTY TAX
ADMINISTRATION BY SEPTEMBER 16, 2002
PROPOSED LEVY CERTIFICATION
TAXES PAYABLE 2003
County of Anoka
Taxing Jurisdiction
Levy Item
(A)
Proposed Levy Amount *
(a)
General Revenue: ~,
General
Total General Levies:
Bonded Indebtedness:
General Obligations
Watershed
Total Debt Levy:
Other Specific Levies:
Total Other Levies:
Total Tax Capacity Based Levies:
Total Market Value Referendum Based Levies
* The levy amount by line item should already be reduced by Local Government Aid (LGA) and other
resources used to finance your City's budget.
Do not reduce levy amounts by the Fiscal Disparities Distribution levy. This will be done by our office.
Please attach a copy of the resolution adopting your proposed budget.
I hereby certify that the foregoing are the amounts to be levied by the Anoka County
Department of Property Tax Accounting and Research for the named taxing jurisdiction.
Given under my hand this day of ,2002.
City Clerk/Finance Director
G :\DATA\P RO PTAX/AC CTG\TNT~P RLVC E RT. DOC
C
145 University Avenue West, St. Paul, MN 55103-2044
Phone: (651) 281-1200. (800) 925-1122
TDD (651) 281-1290
LMC Fax: (651) 281-1299 LMCIT Fax: (651) 281-1298
Web Site: http://wwwJmnc.org
MEMORANDUM
To:
Mayors, City Managers, Administrators, and Clerks
From:
3im Miller, Executive Director
Re:
2003 City Budgets
Date:
Friday, August 1.6, 2002
Volatility in the state's budget over the past year is now translating into uncertainty for local
budgets. Although the magnitude of the state budget deficit will not be officially revised until
late November or early December, the Commissioner of Finance has recently suggested that the
deficit could be as high as $2.7 billion for the 2004-2005 biennium. With the additional
pessimistic economic news that has been released over the past several weeks, this fall's budget
forecast could even exceed the Commissioner's gloomy figures.
In recent weeks, the League has received numerous inquiries from member cities seeking advice
on how to prepare for the uncertain state budget situation and the potential for state aid
reductions. The situation for larger cities is further complicated by levy limits, which will be
significantly more stringent due to a remarkably low inflation adjustment (0.76%) for 2003
levies. For many cities, levy limits will trim the list of policy alternatives available to address
possible 2003 state aid cuts.
To make matters more difficult, your city is undoubtedly facing other budget pressures such as
rising employee health insurance costs, potential volunteer relief association contribution
increases, lower investment earnings, and possible additional security costs in light of the
September terrorist attacks.
The purpose of this memo is to provide you with insights into this uncertainty based upon
conversations we have had with key state decision-makers and information available to us at this
time. The state budget situation is fluid and will undoubtedly change before the Legislature
convenes in January. Although the League will be working with legislators to reduce the size of
any proposed state aid or credit reimbursement reductions, it is important for your city to begin
preparing now for the possible effects of a cut in state aids.
State Deficit: How we got here
Last fall, the state announced a $2 billion budget deficit for the remainder of the 2002-2003
biennium. In February, the deficit estimate was increased to nearly $2.5 billion. The 2002
legislative actions to address this deficit arguably tapped most of the easy solutions, including the
use of state reserves and the elimination of automatic inflation assumptions for many state
programs. The budget solution also included the elimination of the Tn: grant pool, delays in
school aid payments, and some cuts in state agency budgets.
Now, the state is facing an additional deficit for the 2004-2005 biennium. Given that many of the
easy solutions have been employed, the problem confronting the 2003 Legislature will almost
certainly be more difficult to address. State agencies are already being asked to prepare
preliminary budget proposals at a 90 percent funding level. This 10 percent planning reduction
reflects the approximate across-the-board cut necessary in state spending to address a deficit in
the $2.7 billion range.
If a 10 percent cut is extended to general city aid programs, cities would collectively lose
approximately $59 million of local government aid (LGA) and approximately $10 to $15 million
of market value homestead credit (MVHC) reimbursement. Remember, even if your city does not
receive LGA, the state effectively pays a portion of your property tax levy through the MVHC
reimbursement. The State could reduce this payment to the city, thereby reducing the amount of
property tax levy you expected when the levy was originally certified.
If the Legislature ultimately decides to make cuts in state aid and credit programs, it will have to
decide how to distribute the impact to cities and counties. If potential future cuts are computed in
a manner similar to past state aid reductions, every city would likely lose a similar percentage of
their revenue base (defined as the city's certified levy plus its certified LGA). A cut on this basis
could be between 4 percent and 5 percent of each city's revenue base. Again, that cut could
conceivably come from LGA, the MVHC, or both.
There are other state aid and revenue sharing programs that could potentially be cut, such as
police and fn'e aids, certain transportation aid programs including the Municipal State Aid
(MSA) program, and police training reimbursement aid. Likewise, further cuts in state agency
budgets could have a trickle-down impact on city budgets--either through higher agency fees
and assessments or through reduced services that must be picked up in local budgets.
Of course, there is no way to determine the size of the state deficit before the forecast is updated
in November, nor is there any way to predict how the Legislature might implement appropriation
reductions. Given that city aid programs were largely spared from the 2002-2003 budget cuts, we
suspect there may be political pressure to "share" the state's 2004-2005 budget woes with cities.
This uncertainty clearly makes financial planning for 2003 extremely difficult. We should know
more in late November or early December when the next state budget forecast is released.
However, you are already preparing your 2003 budget and you must set your preliminary
property tax levies long before the state budget forecast will be announced.
2
Other Factors
Cuts yet this year?
Although most of the current focus on the state budget is on the 2004-05 biennium, there is still
an outside chance that the 2002 December distributions of LGA and the MVHC reimbursement
could occur IF the November 2002 state budget forecast shows a state deficit by the end of the
current biennium that exceeds the current $300 million state rainy day fund and IF the governor
decides to address the deficit through unallotment.
Through "unallotment," the governor effectively has the power to reduce legislative
appropriations to address a state deficit that exceeds its reserves. Given that the state's biennium
ends on June 30, 2003, the December 2002 LGA and MVHC payments would be the last
distributions to cities this biennium.
LGA reform
Reform of the LGA system may be a topic of legislative focus during the upcoming session. The
current formula uses statistical data from the decennial U.S. Census that has now been compiled
and released. The Department of Revenue initially used one updated statistic from the 2000
Census to compute the 2003 LGA distribution. The use of that statistic produced large,
unexpected variations in the distribution of state aids and, upon review, the Census data appeared
to have unexplainable results. Essentially, the department will use the existing 1990 data for one
more year.
At a minimum, the Legislature will likely have to address this piece of the LGA formula during
the 2003 legislative session. We also know that some legislators have indicated an interest in a
total review of the formula and the funding level--especially given the State's current fiscal
predicament. This could lead to an extensive effort to reform the system. However, unlike
possible cuts to balance the state's budget, which could be implemented immediately, any reform
of the system would not likely be effective until 2004.
Other property tax pressures
Many school districts across the state are struggling to address their own financial needs. The
state takeover of the majority of school funding coupled with the state's financial troubles means
that schools will not likely find sufficient new state resources. Many school districts have already
announced they are "going to the vOters'' to approve new or expanded operating referendum
levies. This will place pressure on taxpayers and may result in less acceptance of city tax
increases.
Likewise, the state could tap its property tax as a potential way to address its budget problem.
Although the nearly $600 million state property tax levy is automatically indexed for inflation
each year, the state could decide to raise its levy even further to balance the budget. Again, this
could place pressure on commercial, industrial, and cabin taxpayers and make city tax increases
more difficult. Additionally, the state could expand the base of the state property tax to include
homesteads and other additional types of property.
3
Strategies for Cities
For city officials who remember previous state budget shortfalls and subsequent city aid cuts,
much of this situation and the strategies that follow may sound familiar. Below are several
considerations that may help you weigh the pros and cons of revenue enhancements, expenditure
reductions, and use of reserves as you consider setting a budget for 2003. Ultimately, you will
have to make decisions that best reflect the needs of your community.
L Consider increasing your property tax levy to cover or at least partially offset potential state
aid reductions. If aid reductions do not materialize, you can adjust your 2004property tax levy
accordingly.
A.) For cities over 2,500 population, levy limits are in place for taxes payable in 2003. Due to
an extremely low inflation adjustment for this year's levy limits, cities affected by levy
limits might not have sufficient levy authority to cover even normal budgetary pressures.
Levy limits are due to expire, but they could certainly be extended by the 2003
legislature.
B.)
Increasing your property tax levy could potentially result in a larger state aid reduction.
Last January, the Governor unveiled a new proposal that based a portion of each city's aid
reduction on the size of each city's increase in property tax levy plus state aids. In other
words, the larger the city's revenue, the greater the reduction in state aids. Although the
Governor's concept was not adopted by the Legislature, this proposal could always
resurface in the 2003 legislative session.
C.) Although property tax increases could be implemented to offset potential budget cuts, the
property tax increases of cities could be viewed as municipal preparation for state aid cuts
and legislators could rationalize cuts because cities are financially "prepared" for the
reduction.
D.) Increasing property taxes to cover a speculative state aid cut could be criticized or
misunderstood by your citizens and business owners. You may want to consider enhanced
discussions with your citizens, businesses, and legislators about the difficulties facing the
city and setting a 2003 budget.
E.)
Consider the implications of tax reform on any tax increment financing (TIF) districts
within your city. Past tax reform efforts, including the major changes enacted in 2001,
may have severely impacted the revenue stream of TIF districts and the city may already
be committed to property tax increases to cover TIF obligations.
F.)
Given the magnitude of the state budget deficit, other local units of government may also
be considering increases in their property tax. With the new state property tax, legislators
might be considering their own property tax increase to address the shortfall. You might
want to consider the combined impact of these potential increases for your taxpayers.
4
H. Consider other revenue enhancements where appropriate.
A.) Do you have fees that are set substantially lower than the cost of the service provided?
Now may be a good time to adjust fees to more closely relate to the cost of the service,
thereby reducing the current subsidy from other revenue sources. Also, there may be
certain property tax supported services for which fees could instead be charged.
B.) If your city makes significant capital or maintenance expenditures for storm water
control, you may wish to consider creating a storm water utility and removing these costs
from the general fund.
III. Consider developing a plan to reduce appropriations or delay future financial obligations
as a strategy to cover the potential loss of state aid payments. If aid reductions do not
materialize, you could make later adjustments in your budget.
A.) Any state aid or credit cuts might not be enacted into law until the session ends, which
will likely be in late May. The cuts would likely be applied to the July and December
2003 LGA distributions and to the October and December 2003 MVHC reimbursement
payments. Cities will already be nearly five full months into the fiscal year, which means
that spending reductions would have to be applied to the remaining seven months of
expenditures.
B.)
You may want to consider budgeting for one-time expenditures that replace long-term
ongoing costs, such as technology investments that might replace a staff position or
consultant contract.
C.) Consider delaying any hiring decisions until the Legislature crafts its budget during the
2003 session.
D.) Consider delaying major purchases, as well as delaying new or expanded program
initiatives.
IV. Consider drawing down reserves to cover the loss of state aid.
A.) Carefully consider the periodic cash flow needs of the city before deciding to draw down
reserves. City fund balances are generally measured on December 31 of each year. This is
a "high water mark" for city budgets given the structure of state aid payments and
property tax distributions. An analysis of necessary reserves on a daily or weekly basis
would provide a more accurate picture of the city's cash flow needs.
B.) State aid and credit cuts could be permanent and, ultimately, the city would have to
increase taxes or reduce spending to avoid a long-term city deficit.
C.) Drawing down reserves could potentially affect your city's credit rating and possibly
increase the cost of future borrowing for the city.
For more information
The 2003 budget year promises to be a wild ride. Keep your eye on the Cities Bulletin and visit
the LMC web site (www.lmnc.org) for the latest information about developments with city aids
and the state budget, ff you have any questions, please contact Gary Carlson, Eric Willette or
Jenn O'Rourke at (651) 281-1200.
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