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HomeMy WebLinkAbout2017 Adopted Budget BookADOPTED ANNUAL BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2017 2017 ADOPTED BUDGET CITY OF COLUMBIA HEIGHTS CITY OF COLUMBIA HEIGHTS 2017 BUDGET TABLE OF CONTENTS INTRODUCTION .......................................................................................................................... 1 Principal City Officials ...................................................................................................... 3 Overview ......................................................................................................................... 5 Understanding the Minnesota Property Tax System ........................................................ 7 City Manager’s 2017 Budget Message ............................................................................. 9 SUMMARY BUDGET INFORMATION ......................................................................................... 13 All Budgeted Funds Adopted Budget Resolution ........................................................................................... 15 Expenditures by Functional Area ................................................................................... 17 Revenues by Source ...................................................................................................... 19 Financial Resources for the Budget ................................................................................ 21 Summary by Fund Expenditures and Revenues .............................................................. 23 Summary of Personnel by Department 2014 – 2017 ...................................................... 29 Tax-Supported Operating Budgets General Fund, Library Fund, EDA Comparison of Expenditures & Revenues .................... 31 General Fund, Library Fund, EDA Expenditures by Classification ..................................... 33 General Fund, Library Fund, EDA Revenue by Source ...................................................... 35 Tax on Properties of Various Values ............................................................................... 37 Five-Year Financial Plan .................................................................................................. 39 DETAILED BUDGET INFORMATION............................................................................................ 41 Administration .......................................................................................................................... 43 Mayor-Council (101-41110) ............................................................................................ 49 City Manager (101-41320) .............................................................................................. 50 City Clerk (101-41410) .................................................................................................... 51 Assessing (101-41550) .................................................................................................... 52 Legal (101-41610) .......................................................................................................... 53 Cable Television (225-49844) ......................................................................................... 54 Community Development ......................................................................................................... 55 Planning & Inspections (201-42400) ............................................................................... 61 Economic Development Authority (204-46314) .............................................................. 62 Downtown Parking (226-46317) ..................................................................................... 63 Finance ..................................................................................................................................... 65 Finance (101-41510) ...................................................................................................... 71 Water Administration (601-49440) ................................................................................. 72 Sewer Administration (602-49490) ................................................................................. 73 Storm Sewer Administration (604-49690)....................................................................... 74 Information Systems (720-49980) .................................................................................. 75 I.S. Capital Equipment – Information Systems (437-49980) ............................................. 76 Fire............................................................................................................................................ 77 Fire (101-42200) ............................................................................................................. 83 Property Inspections (101-42300) .................................................................................. 84 CITY OF COLUMBIA HEIGHTS 2017 BUDGET TABLE OF CONTENTS Public Safety Grants – Safer Grant 2015 – 2017 (272-42202) .......................................... 85 Capital Equipment Replacement Fire (431-42200) .......................................................... 86 Capital Equipment Fire (439-42200) ............................................................................... 87 General Government ................................................................................................................ 89 General Government City Hall (101-41940) .................................................................... 95 Recognition/Special Events (101-45050)......................................................................... 96 Contingencies (101-49200) ............................................................................................. 97 Transfers (101-49300) .................................................................................................... 98 Capital Equipment Replacement Gen. Gov. Bldgs. (431-41940) ...................................... 99 Bonds (315-639) ........................................................................................................... 101 Library..................................................................................................................................... 103 Library (240-45500) ...................................................................................................... 109 Liquor ..................................................................................................................................... 111 Top Valu I (609-49791) ................................................................................................. 117 Top Valu II (609-49792) ................................................................................................ 118 Heights Liquor (609-49793) .......................................................................................... 119 Non-Operating (609-49794) ......................................................................................... 120 Police ...................................................................................................................................... 123 Police (101-42100) ....................................................................................................... 129 Police Capital Equipment (431-42100) .......................................................................... 131 Public Works ........................................................................................................................... 133 Engineering (101-43100) .............................................................................................. 143 Streets (101-43121)...................................................................................................... 144 Street Lighting (101-43160) .......................................................................................... 145 Traffic Signs & Signals (101-43170) ............................................................................... 146 Parks (101-45200) ........................................................................................................ 147 Urban Forestry (101-46102) ......................................................................................... 148 State Aid Maintenance (212-43190) ............................................................................. 149 State Aid Maintenance – State Aid Gen’l. Construction (212-43191) ............................. 150 Engineering Capital Equipment (431-43100) ................................................................. 151 Parks Capital Equipment (431-45200) ........................................................................... 152 Streets Capital Equipment (431-43121) ........................................................................ 153 Water Utility Source of Supply (601-49400) ......................................................................... 154 Distribution (601-49430) ................................................................................ 155 Water Non-Operating (601-49449) ................................................................. 156 Sewer Utility Collections (602-49450) .................................................................................. 157 Disposal (602-49480) ...................................................................................... 158 Sewer Non-Operating (602-49499) ................................................................. 159 CITY OF COLUMBIA HEIGHTS 2017 BUDGET TABLE OF CONTENTS Storm Sewer Storm Sewer Utility (604-49650) ....................................................................... 160 Storm Sewer Non-Operating (604-49699)……… ... ………………………………………….161 Storm Sewer Capital Equipment (438-49699).... ............................................... 162 Solid Waste and Recycling Refuse Disposal (603-49510) ............................................................................. 163 Refuse Collection (603-49520)........................................................................... 164 Recycling (603-49530) ....................................................................................... 165 Hazardous Waste (603-49540) .......................................................................... 166 Capital Improvements State Aid Construction (402) .............................................................................. 167 Capital Improvement Gen. Gov. Building – Garage (411-49950) ...................... 168 Capital Improvement Gen. Gov. Building – Police (411-42100) ........................ 169 Capital Improvement Gen. Gov. Building – Fire (411-42200) ............................ 170 Capital Improvement Gen. Gov. Building – City Hall (411-41940) .................... 171 Capital Improvement Gen. Gov. Building – Library (411-45500) ....................... 172 Parks Capital Improvement (412-45200) ........................................................... 173 Infrastructure (430-46323) ................................................................................ 174 Water Construction (651-49449) ....................................................................... 175 Sewer Construction (652-49499) ....................................................................... 176 Storm Sewer Construction (653-49699) ............................................................ 177 Municipal Service Center Central Garage (701-49950) .............................................................................. 178 Building Maintenance – Internal Services (705-49970) ..................................... 179 Recreation ................................................................................................................................... 181 Administration (101-45000) ............................................................................................. 187 Youth Athletics (101-45001) ............................................................................................ 188 Adult Athletics (101-45003) ............................................................................................. 189 Youth Enrichment (101-45004) ........................................................................................ 190 Traveling Athletics (101-45005) ....................................................................................... 191 Trips & Outings (101-45030) ............................................................................................ 192 Senior Citizens (101-45040) ............................................................................................. 193 Murzyn Hall (101-45129).................................................................................................. 194 Hylander Center (101-45130)........................................................................................... 195 After School Programs (261-45029) ................................................................................. 196 SUPPLEMENTARY INFORMATION ............................................................................................... 197 History of Tax-Supported Operating Expenditures .......................................................... 199 History of Changes in Tax Levy ......................................................................................... 201 History of State Aid Reductions ....................................................................................... 203 History of Tax on Properties of Various Values ................................................................ 205 Total Personnel by Department and Position 2014 – 2017 ............................................. 207 Bond Rating Report .......................................................................................................... 211 Geographic Location ........................................................................................................ 221 Community Profile ........................................................................................................... 223 Glossary of Terms ............................................................................................................. 225             INTRODUCTION  1 - This page intentionally left blank - 2 CITY OF COLUMBIA HEIGHTS, MINNESOTA PRINCIPAL CITY OFFICIALS JANUARY 2017 CITY COUNCIL DONNA SCHMITT, MAYOR Term expires 01-07-2019 ROBERT A. WILLIAMS, COUNCIL MEMBER JOHN MURZYN JR., COUNCIL MEMBER Term expires 01-04-2021 Term expires 01-07-2019 CONNIE BUESGENS, COUNCIL MEMBER VACANT, COUNCIL MEMBER Term expires 01-07-2021 Term expires 01-07-2019 CITY MANAGERIAL STAFF Employee Position Date Appointed Walter Fehst City Manager July 8, 1996 Kelli Bourgeois Human Resources Director/Assistant to the City Manager July 10, 2014 Kevin Hansen Public Works Director/City Engineer December 1, 1997 Gary Gorman Fire Chief April 25, 2005 Scott Nadeau Police Chief April 21, 2008 Joseph Kloiber Finance Director/Treasurer June 1, 2011 Renee Dougherty Library Director April 1, 2013 Joseph Hogeboom Community Development Director April 29, 2014 Keith Windschitl Recreation Director August 4, 1997 3 - This page intentionally left blank - 4 OVERVIEW Form of Government The City of Columbia Heights (the City) is located within Anoka County in the State of Minnesota. The City operates under a council-manager form of government, pursuant to a home-rule city charter adopted by the qualified voters of the City. All policy decisions and legislative activities of the City are the responsibility of the City Council, but administrative duties are delegated to the City Manager by the City Council. One of the many administrative duties delegated to the City Manager is to prepare an annual budget for approval by the City Council. Budget Process Each May, the annual budget process begins with each City department analyzing objectives for the coming calendar year and preparing budget requests to accomplish those objectives. During the month of June, this departmental data is integrated into the City’s centralized accounting system by the Finance Department and reviewed. During the month of July, the City Manager, together with the Finance Director, meets with each department to further review their budget requests and discuss any changes proposed by the City Manager. The Finance Department then incorporates any such changes into the City’s centralized accounting system, and assembles the City Manager-proposed budget for distribution at a regular City Council meeting in August, as required under the City’s charter. The City Council then reviews this City Manager-proposed budget, which includes the proposed property tax levy necessary to finance the budget. Under state statute, the City Council must approve a proposed budget and proposed property tax levy by September of each year. This allows the Anoka County Auditor sufficient time to prepare and mail to each property owner a notice by November 24th, listing the tax proposed for their property and the date of the public hearing on the budget. This county notice also lists similar information for each taxing district within which a property lies (county, school district, special districts). If the City Council does not adopt a proposed budget and levy by September, state statute sets the proposed amounts equal to the current year budget and levy. From September to December of each year, multiple work sessions are held with the City Council and city staffto consider the proposed budget in greater detail than is generally practical at regular City Council meetings.On the second Monday in December each year, the City Council holds a public hearing on the proposed budget and tax levy. Following the public hearing, the City Council approves the adopted budget and final tax levy. By state statute, the final levy can be less than the proposed levy, but it cannot be greater than the proposed levy. In the following year, the County collects the tax levy on behalf of the City, along with the property taxes levied by other taxing districts (county, school district, special districts). If the City Council does not approve an adopted budget and final levy by December 20th, state statute sets the adopted budget and final levy as equal to the proposed budget and levy. Budget Format The City of Columbia Heights proposed budget is prepared and distributed in a single volume format that includes narrative information highlighting department activities, objectives, and budget changes, in addition to listing dollar amounts for all budgeted revenues and expenses. This format is designed to provide the reader with a useful amount of explanation of the purpose of the various dollar amounts in the budget. For use during City Council work sessions, a separate detail budget workbook is also distributed for each of the ten functional areas with the budget. These workbooks include much of the same information as the single volume proposed budget, but also include additional detail on expected purchases included within the expense categories in the budget. Following approval of the adopted budget by the City Council, a single volume adopted budget is bound and distributed. This is substantially the same as the proposed budget, but it incorporates additional graphics and any changes to the proposed budget made by the City Council. This becomes the permanent record of the budget intended for general-purpose public use. It is also made available on the City’s website. 5 Budget Organization The City, like states and other local governments, uses fund accounting to demonstrate compliance with finance-related legal requirements. A fund is a group of related accounts that are used to maintain control over resources that have been segregated for specific activities or purposes. The legal level of budgetary control for the City is at the fund level. Any transfers between funds require authorization by the City Council. If a budgeted fund’s annual expenses were to exceed the level authorized by the City Council in any one year, it would be a violation of a finance-related legal requirement. To further control expenses, each fund is subdivided into one or more departments. For example, within the Liquor Fund there is a separate department for each of the three municipal liquor stores operated by the City. Within each department, the major categories of expenses are as follows: Personal Services This includes all employee costs paid by the City, including salaries, over-time, PERA and FICA contributions, workers’ compensation insurance, hospitalization and other benefits. Supplies This includes all consumable items such as office, computer, janitorial, and program supplies. Also included are minor equipment, uniforms, protective clothing, library materials, vehicle parts and fuel. Additionally, the cost of goods and services purchased for resale is included here, such as the Metropolitan Council sewer disposal charges and the cost of water purchased from the City of Minneapolis. Other Services & Charges This includes all items not included in the other expense categories. It covers such services as liability insurance, utilities, repair and maintenance costs, training and travel costs, telephone, postage, advertising, and contracted services such as legal fees, auditing fees, and other expert and professional contracts. Capital Outlay This includes all vehicles and equipment over $5,000 per item, major improvements to buildings, and major improvements to streets or other infrastructure. Equipment under $5,000 per item is generally classified under supplies. Contingencies and Transfers Contingencies are an allowance in the budget for expenses that are unknown or not estimable. Transfers are resources initially obtained by one fund that are budgeted for use by another fund. To help the reader understand the level of City services provided by the budget, and to promote management accountability, the City’s various funds and departments are grouped within the budget documents based on their function. For example, all of the portions of the budget that provide police services are grouped together within a given section of the budget documents. The ten functional areas used to group funds and departments within the budget documents are as follows: Administration Liquor Community Development Police Finance Public Works Fire Recreation General Government (for items not included in other functions) Library 6 CITY OF COLUMBIA HEIGHTS  UNDERSTANDING THE MINNESOTA PROPERTY TAX SYSTEM    Property taxes are a principal source of resources for the City of Columbia Heights’ budget.  The State of  Minnesota has established a very complex formula for how property tax levies are distributed to  residential and commercial properties.  The State formula involves several factors.  Examples include an  exclusion of a portion of homestead property value, and an area‐wide tax on commercial property that  is shared and distributed to communities that have a limited commercial base.  However, the key  concept of the system is that the total amount of a property tax levy for a taxing district is established  first, and then that tax is shared between the individual properties within the district based on each  property’s percentage of the total property value in the district.  This differs greatly from a method used  in some other states, where a tax rate, sometimes called a property tax mill rate, is established first and  then this rate is applied to the value of each property.  Without knowing this key concept of the Minnesota property tax system, people often hold the  common misconception that if a property’s value decreases, the taxes on that property will also  decrease.  This is not necessarily the case.  Since property values are only used as the basis for dividing  up the total tax levy between taxpayers, if most of the properties in the City decrease in value by the  same percentage, each property would each generally continue to get the same share of the total City  tax levy.  Not factoring in this key concept of the Minnesota property tax system also leads people into the error  of comparing taxes on properties of the same actual value in two different communities.  As explained  above, the property tax levy is shared among properties based on their proportionate values not their  actual values.  For example, a $200,000 home in the City of Columbia Heights would not make up the  same percentage of the total community value as a $200,000 home in the City of Blaine or the City of  Coon Rapids.  Subsequently, the distribution of the City tax levy for a $200,000 home in Columbia  Heights would be different than the distribution of the tax levy for a $200,000 home in Blaine or Coon  Rapids.  Additionally, the appraised value of the same home in two different cities will usually differ.  A  home in Columbia Heights that is appraised at $200,000 would likely have a very different appraisal  value if that home was located in Blaine or Coon Rapids.  One method that correctly compares the property taxes between communities using proportionate  values is the approach that compares an average‐value home for each community.  When this type of  comparison is performed, the City of Columbia Heights is consistently shown to be one of the lowest  taxed communities in the metropolitan area.  Even this method has its limitations however, as the level  of services provided by different cities varies significantly.  For example, in Columbia Heights, library  funding is part of the City levy.  In all other cities in Anoka County, library funding is part of the County  levy.  Likewise, comparing the Columbia Heights levy to levies for cities that do not have a full‐time fire  department or cities that do not provide first responder medical services is not an appropriate “apples‐ to‐apples” comparison.  Consequently, when comparing the City of Columbia Heights’ levy to levies for  other cities, it is necessary to also compare the levels of service provided to the residents.  7 - This page intentionally left blank - 8 CITY OF COLUMBIA HEIGHTS CITY MANAGER’S 2017 BUDGET MESSAGE   Recommendation   Based on current analysis, the City Manager judges that the proposed 2017 budget and levy, as  detailed in this document, supports the goals of the long‐term financial plan.  Accordingly, the  City Manager recommends the City Council approve this proposed 2017 budget and levy.  Key  points of the supporting analysis are explained below.    Financial Plan  The City’s financial plan based on the following broad goals:   Maintain current service levels by providing for expected inflationary growth in  operating expenses.   Transition state funding from use in the operating and annual debt service budgets to  use for capital funding.  This strategy reduces the exposure of on‐going basic city  services to swings in state funding over which local residents have little control.     Gradually increase capital funding to sustainable levels for equipment, buildings and  infrastructure. The need for this goal is a result of three factors. First, almost all types of  work increasingly require relatively greater investments in more technologically‐ advanced equipment than in the past. Second, the City has significant amounts of  infrastructure beyond its expected useful life. Third, the city hall building is obsolete in  design, and in several respects is in poor condition.  Any significant improvements to the  building to address these issues would be of questionable value.   Keep property taxes to the minimum level necessary to support the above goals, while  avoiding single‐year spikes up or down in property taxes.    In general, this approach results annual increases in the gross property tax levy which are  somewhat more than the long‐term rate of inflation. For each particular year however, the  budget and tax levy are also adjusted for specific circumstances not addressed by these long‐ term goals.  Specific information for 2017 is detailed below.    Governmental Funds Revenue  The proposed increase to the City’s gross tax levy for 2017 is 3.25%.  The gross tax levy includes  both the share of the tax levy paid by local taxpayers and the metro area‐wide fiscal disparities  levy.  Historically, the metro area‐wide fiscal disparities levy has subsidized 25%‐35% of the  gross tax levy, to the benefit of local taxpayers.  The portion which will be subsidized for 2017  could not be determined at the time this report was prepared, but it will be known before the  City Council makes its final decision on the 2017 tax levy.  Staff will provide updates on this  matter as they become available during the budget process.     In 2017, the City will receive approximately $1,526,000 in state aid to local government (LGA).   Under the long‐term financial plan, $875,000 of this LGA is proposed to be used within the 2017  operating and debt service budgets. The remainder is allocated to governmental funds for  equipment ($200,000), buildings ($250,000), and infrastructure/park improvements ($201,000);  where it is committed for capital outlays that would otherwise be paid for with property taxes.      9 CITY OF COLUMBIA HEIGHTS CITY MANAGER’S 2017 BUDGET MESSAGE     Governmental Funds Operating Expenses  The proposed increase to the governmental funds operating expense budget for 2017 is 3.4%.  This includes the following components:           The proposed market adjustments apply to the compensation ranges of nine non‐union  supervisory positions which, in the aggregate, affect functions throughout the budget. In  addition to the impact of $41,800 shown above for the tax‐supported budget, these market  adjustments increase the 2017 budget of the City’s enterprise funds by approximately $27,000.  Until now, the City has not established a procedure for the incremental recurring review of non‐ union positions to determine if the salaries for these positions are within the competitive range  for similar positions in the area/market.  The scope of the market adjustments proposed is  primarily a result of the past deferral of this process until now. Whereas the union contract  process, which recurs approximately every two years, regularly addresses this issue for union  positions.     Note that all of the City’s existing labor agreements are available to be negotiated by the  various bargaining units for new terms effective January 1, 2017.  At the time this report was  prepared, negotiations had begun with some bargaining units. It is unlikely however, that new  terms will be settled for all bargaining units before the City Council must adopt the 2017 budget  and tax levy in December 2016.    The $64,900 shift of existing information systems costs from the utility funds to the tax‐ supported funds only reflects a change in the relative proportion of the City computer network  support used by each department. The combined total charges to all user department budgets  for this internal service are still proposed at the same level of $335,000 for 2017 as was  budgeted for 2016 and for 2015.                 2.5% Inflationary increase to existing services under long‐term financial  plan$297,500 Market adjustments to compensation range  of nine staff positions  41,800          Other increases  ‐ public  safety48,700          Shift of  existing  information systems costs  from utility funds  to tax‐supported funds64,900          (Decrease) to City Clerk budget for no election costs  in 2017(47,600)         2017 tax‐supported operating  expense increase$405,300 2017 tax ‐supported operating  expense increase as a percentage of  the 2016 budget3.4% 10 CITY OF COLUMBIA HEIGHTS CITY MANAGER’S 2017 BUDGET MESSAGE   2015 $0.00 0.0% 2016 $6.24 3.0% 2017 $13.24 6.2% 2018 $7.90 3.5% 2019 $8.21 3.5% 5 year average $7.12 3.2% Fund Balance of the General Fund  Resolution 95‐40 established a target fund balance for the general fund of 45% of the general  fund budget for each following fiscal year.  At December 31, 2015, this fund balance of the  general fund was 63% of the 2016 budget.  The budgets proposed for 2016‐2017 will  intentionally reduce this fund balance to approximately 58% of the budget by December 31,  2017.  The long‐term financial plan includes the assumption that a large optional prepayment  will be made in 2018 to redeem up to $2 million in outstanding bonded debt.  This would  reduce the fund balance of the general fund to approximately 44% of the 2019 budget, and  would reduce annual debt service costs thereafter.     Utility Funds   The annual budget process tends to focus on the decisions that affect the property tax levy and  the tax‐supported funds, because most of the major factors in the utility fund budgets are  established through separate processes.  Utility rates are periodically developed through  engineering rate studies, which form the basis for rate resolutions adopted by the City Council.  These resolutions generally establish rate increases for a three to five year period. The  following increases to the average family water/sewer/refuse quarterly bill have been  established by the City Council:                The primary supplier costs for water and sanitary sewer are periodically increased by the City of  Minneapolis and the Metropolitan Council, respectively, with little influence from the City of  Columbia Heights.  The hauler contract for refuse is publicly bid approximately every five years,  but the City has limited options for the separate dump fees at the refusal disposal sites.    Financing is one aspect of the utility funds addressed in the annual budget process.  The  proposed 2017 budget assumes that the City Council will approve, through separate action, the  deferral of certain 2016 and 2017 internal loan payments from the water and storm sewer  funds to the City’s equipment replacement fund.  The City has been transitioning its utility  funds from debt financing (bonds) towards greater use of pay‐as‐go financing. The annual  bonded debt service of the utility funds decreases significantly in 2018.  Deferring the internal  loan payments until then will better match the timing of the loan payments to available cash  flow.     Other Factors  In February 2017, the outstanding $3.7 million of bonds used to construct two liquor stores in  2008 will become eligible for refunding at significantly lower interest rates.  It is expected  however, that the 2017 issuance costs to refund these bonds will offset the 2017 savings in  interest expense.  Therefore, the annual net savings in this area of the liquor fund budget will  not begin until 2018.  11 - This page intentionally left blank - 12               SUMMARY BUDGET INFORMATION  13 - This page intentionally left blank - 14 RESOLUTION 2016 -132 ADOPTING A BUDGET FOR THE YEAR 2017, SETTING THE CITY LEVY, AND APPROVING THE HRA LEVY, AND APPROVING A TAX RATE INCREASE. Now, therefore, in accordance with all ordinances and regulations of the City of Columbia Heights, the City Council of the City of Columbia Heights makes the following: ORDER OF COUNCIL Section A. The budget for the City of Columbia Heights for the year 2017 is hereby approved and adopted with appropriations for each of the funds listed below. The estimated gross revenues to fund the budget for the year 2017, including general ad valorum tax levies and use of fund balances, are also as listed below. Section B. The following sums of money are levied for the current year, collectable in 2017 upon the taxable property in said City of Columbia Heights, for the following purposes: Estimated General Fund Levy 8,925,000 Estimated Library Levy 845,111 Estimated EDA Fund Levy 84,000 Total 9,854,111 Revenue Expense Governmental Funds General Fund 11,304,877 11,409,877 Planning &Inspections 435,675 440,675 Econ Dev Authority Admi n 297,018 302,018 Ca bl e Televi sion 227,400 143,459 Li bra ry 878,079 878,079 After School Programs 22,000 44,000 Special Project Fund 25,000 25,000 Publ is Safety - Other 111,955 111,955 Capital Project Funds 1,745,005 2,262,519 Debt Service Funds 2,038,123 2,015,700 Proprietary Funds Capital Assets Bond Principal Water Fund 3,250,800 2,798,419 325,000 185,800 Sewer Fund 2,236,750 2,630,788 35,000 Refuse Fund 1,993,750 2,050,851 Storm Sewer Fund 912,600 687,738 385,000 111,600 Liquor Fund 8,964,700 8,884,000 195,000 Central Garage 692,915 758,959 Building Maintenance 206,500 196,831 Information Systems 335,000 381,761 Use of Fund Balance 344,482 Total Including Interfund Transfers 36,022,629 36,022,629 710,000 527,400 Section B. The following sums of money are levied for the current year, collectable in 2017 upon the taxable property in said City of Columbia Heights, for the following purposes: Estimated General Fund Levy 8,925,000 Estimated Library Levy 845,111 Estimated EDA Fund Levy 84,000 Total 9,854,111 15 Section C. The City Council of the City of Columbia Heights hereby approves the Housing and Redevelopment Authority Tax Levy for the fiscal year 2017 in the amount of $209,468. BE IT FURTHER RESOLVED: That the County Auditor is authorized to fix a property tax rate for taxes payable in the year 2017 that is higher than the tax rate calculated for the City for taxes levied in 2015 collectable in 2016. BE IT FURTHER RESOLVED: That the City, pursuant to Resolution 2015 -07, has previously called and redeemed all bond principal and interest payments on General Obligation Bond Series 2007A applicable for taxes payable in 2017 in the amount of $136,992 and that the County Auditor is authorized to cancel the related Bond Levy in its entirety for taxes payable 2017. BE IT FURTHER RESOLVED: That the City has adequate fund balances and reserves to pay bond principal and interest payments on General Obligation Bond Series 2008B in the amount of $430,000 and that the County Auditor is authorized to cancel $430,000 of the related Bond Levy for taxes payable in 2017, leaving a balance of $227,434 to be levied for taxes payable in 2017 for Series 20088. BE IT FURTHER RESOLVED: That the City, pursuant to Resolution 2009 -74, has previously certified to the County Auditor an initial debt levy schedule for all years applicable to the General Obligation Bond Series 2009A and that the City hereby confirms the amount of $234,289 to be levied for taxes payable in 2017, as listed therein for the Series 2009A. BE IT FURTHER RESOLVED: That the City has adequate fund balances and reserves to pay bond principal and interest payments on General Obligation Bond Series 2015A in the amount of $2,436 and that the County Auditor is authorized to cancel $2,436 of the related Bond Levy for taxes payable in 2017, leaving a balance of 480,000 to be levied for taxes payable in 2017 for Series 2015A. The Finance Director /Treasurer is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Anoka County, Minnesota. Approved this 12th day of December, 2016 Offered By: Peterson Seconded By: Williams Roll Call: All Ayes Mayor Gary L. Peterson Katie Bruno City Clerk /Council Secretary 16 Administration 1,134,059 Debt Service 2,240,800 Community Development 767,693 Finance 1,557,461 Fire 1,798,612 General Government 265,400 Library 878,079 Liquor Excluding Cost of Goods 2,190,600 Police 4,451,056 Public Works General Fund 2,591,830 Public Works 10,755,574 Utility Funds and Capital Projects Recreation 885,965 All Budgetary Funds Expenditures by Functional Area 2017 Budget Includes Interfund Transfers 17 - This page intentionally left blank - 18 Operating Tax Levy 9,934,111 TIF, HRA & Bond Levy 1,361,191 Licenses & Permits 533,309 Intergovernmental Revenue 2,549,260 Charges for Services 609,768 Fines & Forfeits 123,000 Miscellaneous 752,960 Utility Sales 8,402,565 Gross Profit Liquor 2,069,900 Transfers In & Non Revenue Receipts 2,836,583 All Budgetary Funds Revenues by Source 2017 Budget Includes Interfund Transfers 19 - This page intentionally left blank - 20 FINANCIAL RESOURCES FOR THE BUDGET  The following is a description of the funds that finance the budget.    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.  The principal resources of this fund are  property taxes and state aid.    Special Revenue Funds  Special Revenue Funds are used to account for the proceeds of specific revenue sources that finance  specified activities as required by Council resolution or external legal restrictions.    Municipal State Aid Maintenance:  Maintained according to state statute for maintenance of  streets or municipal state aid systems.  Cable Television Fund:  Established to account for revenues and expenditures associated with  cable television franchise.  Library Fund:  Established in 1993 to account for revenues and expenditures of the library.  Community Development Fund:  Established to account for revenues and expenditures  associated with planning and building inspections.  Economic Development Authority Administrative Fund:  Established to account for  redevelopment activities within the City.  Public Safety ‐ Other: Established to account for revenues and expenditures of various grants for  police and fire activities.  After School Programs: Established to account for revenues and expenditures associated with  various youth enrichment activities conducted by the recreation department and the library,  under agreements with Independent School District 13.  Special Projects Fund: Established to monitor revenues from special projects and related  expenditures.    Debt Service Fund  The Debt Service Funds are used to account for the collection of tax levies and other revenues used to  pay principal and interest on outstanding debt.  A separate fund is used to account for each bond issue  or tax increment district.    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 revenue resources, such as municipal state aid streets,  special assessments, other local governmental units, state and federal grants, and transfers from other  funds.  Municipal State Aid Construction:  Maintained according to state statute for construction of  streets or municipal state aid systems.  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 equipment as needed.  Capital Equipment Fire 439:  Used to fund replacement of fire equipment as needed.  21     Enterprise Funds  Used to account for operations that are operated in a manner similar to private business enterprises and  for which user fees comprise substantially all revenue.  In most cases, the activities of each of these  funds are segregated into sub‐funds to separately account for operations, equipment replacement,  construction and debt service, as applicable.  Water Utility Fund:  Used to account for revenues and expenses associated with water service to  area residents.  Sewer Utility Fund:  Used to account for revenues and expenses associated with sewer disposal  within the City.  Storm Sewer Utility Fund:  Used to account for revenues and expenses associated with storm  water management 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 to other departments within the City.  The activities of these funds are segregated into sub‐ funds to separately account for operations and equipment replacement.  Central Garage Fund:  Used to account for the costs of operating a maintenance facility for  automotive equipment owned and used by other City departments.  Such costs are billed to  other departments at actual cost plus a fixed overhead factor.  Information Systems Fund:  Used to account for information system costs throughout the City.  Building Maintenance Fund:  Used to account for custodial services by city staff, and  coordination by the Facilities Maintenance Supervisor of other building maintenance.        22 Summary by Fund Actual Actual Adopted Adopted 2014 2015 2016 2017 Revenues 101General Fund11,895,32511,126,60510,978,66811,304,877 201 Planning & Inspections 417,023 479,807 293,533 435,675 204 EDA 264,366 293,189 294,050 297,018 212 State Aid Maintenance 235,584 260,237 186,750 182,150 225 Cable Television 232,057 153,559 230,900 227,400 226 Downtown Parking 99,195 476,934 25,000 25,000 240 Library 832,216 839,151 845,931 878,079 261 After School Programs 21,611 19,230 0 22,000 272 Public Safety Grants - Other 49,945 105,578 169,412 111,955 315 Sull-Shores: TX GO Bonds 2008A 110,826 105,296 105,600 105,600 341 G.O. Street Rehab Bonds 2007A 357,533 1,092 100 0 343 GO Public Safety Ctr. Bonds 2008B 616,723 599,209 602,975 627,534 344 GO Public Facilities Bonds 2009A 299,839 293,147 298,022 260,389 345 GO Improv/Rev Bonds 2013 379,080 134,000 134,150 127,100 346 GO Library 2015 183,930 466,212 480,000 480,000 371 TIF T4: 4747 Central 64,388 195,601 700 65,000 372 Huset Park Area TIF (T6)371,829 5,443,024 0 372,500 373 EDA TIF Revenue Bonds 2007 216,210 103,500 207,400 0 376 Tax Increment Bonds 16,141 8,962 0 0 377 Sheffield 0 0 0 0 385 Multi-Use Redevelopment 26,031 25,735 0 0 389 R8: Transition Block 43,034 43,902 0 0 402 Total State Aid Construction 1,111,654 625,134 1,950,000 750,000 411 Capital Improvements-Gen Govt Bldg 39,100 328,585 339,585 283,000 412 Capital Improvements Parks 507,646 259,750 322,310 163,855 430 Infrastructure Fund 116,300 100,000 161,000 110,000 431 Cap Equip Replacement-General Fund 626,915 236,137 337,539 256,000 432 Cap Equip Replacement - Sewer 30,200 25,000 27,800 28,000 433 Cap Equip Replacement - Water 108,346 99,976 26,500 107,000 434 Cap Equip Replacement - Garage 4,700 4,000 4,400 4,400 437 Cap Equip Replacement - Data Proc 6,300 0 0 0 438 Cap Equip Replacement-Storm Sewer 5,000 5,000 5,000 5,000 439 Cap Equip Replacement - Fire 400 0 0 0 601 Water Utility 2,775,216 2,815,955 2,915,800 2,981,600 602 Sewer Utility 1,699,397 1,781,225 1,772,200 1,893,750 603 Refuse Fund 2,012,048 1,902,570 1,928,500 1,993,750 604 Storm Sewer Fund 379,701 393,854 411,500 429,500 609 Liquor 8,399,945 8,471,322 9,080,800 8,575,400 631 Water Fund Debt Service 256,160 268,000 268,100 162,200 632 Sewer Fund Debt Service 37,020 40,000 40,000 41,000 634 Storm Sewer Debt Service 142,070 133,000 133,100 93,100 639 Liquor Fund Debt Service 380,091 392,000 392,250 389,300 651 Water Construction Fund 137,997 0 0 0 652 Sewer Construction Fund 224,510 70,695 9,500 274,000 653 Storm Sewer Construction Fund 748,242 0 160,000 385,000 701 Central Garage 641,870 574,656 703,970 688,515 705 Building Maintenance 147,600 161,100 163,500 206,500 720 Information Systems 339,000 335,000 335,000 335,000 Total Revenue 37,610,313 40,196,928 36,341,545 35,678,147 City of Columbia Heights, Minnesota BUDGET 2017 23 Summary by Fund Actual Actual Adopted Adopted 2014 2015 2016 2017 City of Columbia Heights, Minnesota BUDGET 2017 Expenses General Fund 101.41110 Mayor-Council 137,695 137,177 148,305 159,057 101.41320 City Manager 416,360 430,983 450,654 469,689 101.41410 City Clerk 91,801 50,346 101,529 60,419 101.41510 Finance 771,577 800,892 826,200 853,900 101.41550 Assessing 124,571 122,792 126,518 126,043 101.41610 Legal Services 167,182 166,589 175,579 175,392 101.41940 City Hall 152,680 132,556 157,300 161,500 101.42100 Police 3,792,118 3,984,891 4,145,551 4,317,525 101.42200 Fire 1,288,397 1,334,645 1,307,508 1,376,415 101.42300 Property Inspections 166,812 174,931 188,592 200,242 101.42700 Animal Control 49 0 0 0 101.43100 Engineering 303,684 353,081 377,118 380,615 101.43121 Streets 861,248 872,186 883,498 853,794 101.43160 Street Lighting 144,186 140,055 166,825 157,982 101.43170 Traffic Signs & Signals 92,091 104,921 96,581 94,327 101.45000 Recreation Administration 188,342 192,799 207,485 218,646 101.45001 Youth Athletics 30,928 33,173 38,304 39,661 101.45003 Adult Athletics 22,636 23,420 26,215 26,443 101.45004 Youth Enrichment 38,760 40,058 67,093 68,413 101.45005 Travel Athletics 29,000 28,061 33,604 34,435 101.45030 Trips & Outings 39,013 38,278 44,077 45,101 101.45040 Senior Citizens 80,528 83,769 84,035 89,127 101.45050 Recognition/Special Events 38,392 37,810 40,900 40,900 101.45129 Murzyn Hall 180,388 180,517 225,059 231,049 101.45130 Hylander Center 61,790 58,912 88,236 89,090 101.45200 Parks 775,813 849,060 828,225 940,706 101.46102 Urban Forestry 136,397 160,965 156,677 164,406 101.49200 Contingencies 19,689 40,375 31,000 35,000 101.49300 Transfers 700,000 1,684,000 0 0 101 Total 10,852,124 12,257,243 11,022,668 11,409,877 24 Summary by Fund Actual Actual Adopted Adopted 2014 2015 2016 2017 City of Columbia Heights, Minnesota BUDGET 2017 Planning & Inspections 201.42400 Planning & Inspections 246,115 292,601 293,533 440,675 201.46310 Community Development Adm 603 0 0 0 Economic Development Authority 204.46314 Econ Development Authority 194,449 204,096 295,216 302,018 State Aid Maintenance 212.43190 State Aid Maintenance 113,291 80,750 185,279 221,536 212.43191 State Aid Gen'l Construction 0 0 310,000 130,000 Cable Television 225.49844 Cable Television 95,398 413,250 134,122 143,459 Special Projects 226.46317 Downtown Parking 0 9,353 25,000 25,000 Library 240.45500 Library 742,997 739,290 845,931 878,079 After School Programs 261.45029 Program Revenue Expended 1,894 50,295 44,000 44,000 Public Safety Grant - Other 272.42202 Safer Grant 2015 - 2017 0 49,945 169,412 111,955 Bonds 315.47000 Sull-Shores: TX GO Bonds 2008A 99,751 97,330 99,170 101,400 341.47000 GO Street Rehab Bonds 127,538 364,433 123,907 0 343.47000 GO Public Safety Ctr. Bonds 2008B 625,870 621,984 621,843 622,800 344.47000 G.O. Public Facilities Bonds 294,099 289,441 298,443 293,000 345.47000 GO Improv/Rev Bonds 2013 3,434 119,113 121,645 117,800 346.47000 GO Library 2013 0 83,088 202,788 460,000 TIF Districts 371.47000 TIF T4: 4747 Central 80,027 85,730 78,935 85,300 372.47000 Huset Park Area TIF (T6)207,586 347,616 0 335,400 373.47000 EDA TIF Revenue Bonds 2007 203,239 206,355 208,438 0 376.46800 TIF Districts 60,170 172,995 0 0 376.47000 Tax Increment Bonds 740 567 0 0 377.47000 Sheffield - DS 217,549 0 0 0 385.47000 Multi-Use Redevelopment Bonds 18,715 11,680 0 0 389.47000 R8: Transition Block 38,900 39,408 0 0 402 Total State Aid Construction 178,706 161,371 1,960,000 750,000 Capital Improvements-Gen Govt Bldg 411.41940 General Government Buildings 0 22,715 37,750 0 411.42100 Police 0 0 1,200 0 411.42200 Fire 0 0 1,200 0 411.45129 Murzyn Hall 0 0 0 0 411.45500 Library 0 0 55,300 0 411.49950 Central Garage 0 0 400 65,000 Capital Improvements Parks 412.45200 Parks 661 0 156,500 350,000 Infrastructure Fund 430.46323 Capital Improvement Expense 0 301,340 340,966 258,452 Cap Equip Replacement-General Fund 431.41940 General Government Buildings 52,018 0 0 28,000 431.42100 Police 108,804 159,188 140,563 133,531 431.42200 Fire 0 494,982 116,000 110,000 431.42400 Protective Inspection 0 0 0 0 431.43100 Engineering 0 0 0 25,000 431.43121 Streets 0 42,078 28,875 178,000 25 Summary by Fund Actual Actual Adopted Adopted 2014 2015 2016 2017 City of Columbia Heights, Minnesota BUDGET 2017 431.45000 Recreation Administration 0 0 0 0 431.45050 Recognition/Special Events 0 0 0 0 431.45200 Parks 28,110 47,190 0 13,000 431.46310 Community Development Adm 0 0 0 0 Cap Equip Replacement - Sewer 432.49499 Non-Operating 0 0 0 0 Cap Equip Replacement - Water 433.49449 Non-Operating 0 0 0 0 Cap Equip Replacement - Garage 434.49950 Central Garage 0 0 0 0 Cap Equip Replacement - IS 437.49980 Data Processing 0 9,180 27,000 22,000 437.41510 Finance 0 0 0 0 Cap Equip Replacement 438.49699 Storm Sewer Non-Operating 0 0 0 0 Cap Equip Replacement-Fire 439.42200 Fire 9,375 36,277 20,000 0 Water Utility 601.49400 Source of Supply 1,200,008 1,221,185 1,369,192 1,333,397 601.49430 Distribution 914,006 889,418 1,030,765 1,063,922 601.49440 Administration & General 153,372 162,662 161,800 160,300 601.49449 Non-Operating 455,400 395,985 268,000 162,000 Sewer Utility 602.49450 Collections 544,613 508,232 772,452 785,697 602.49480 Disposal 975,068 974,822 1,097,791 1,097,791 602.49490 Administration & General 153,171 170,011 161,799 160,300 602.49499 Non-Operating 164,087 255,158 40,000 306,000 Refuse Fund 603.49510 Refuse Disposal 1,493,372 1,532,417 1,703,477 1,760,794 603.49520 Collection & Disposal 142,217 149,435 143,239 150,102 603.49530 Recycling 121,972 127,997 125,999 128,881 603.49540 Hazardous Waste 9,550 11,723 9,276 11,074 Storm Sewer Fund 604.49650 Collections 304,931 432,557 370,976 386,138 604.49690 Administration & General 1,065 960 1,000 1,200 604.49699 Non-Operating 141,000 142,446 133,000 93,000 Liquor 609.49791 Liquor Store #1 3,693,257 3,718,536 3,925,500 3,836,100 609.49792 Liquor Store #2 3,045,623 2,950,203 3,345,800 3,014,400 609.49793 Liquor Store #3 1,141,771 1,204,861 1,250,200 1,296,400 609.49794 Liquor Non-Operating 599,574 586,249 550,818 549,200 Water Fund Debt Service 631.47000 Water Fund Bonds 30,494 26,151 18,285 18,800 Sewer Fund Debt Service 632.47000 Bonds 6,320 5,680 5,542 6,000 Storm Sewer Debt Service 634.47000 Storm Sewer Bonds 15,142 13,885 11,649 12,400 639.47000 Liquor Debt Service 207,738 200,235 195,343 187,900 Water Construction Fund 651.49449 Non-Operating 0 0 225,000 60,000 Sewer Construction Fund 652.49499 Non-Operating 0 0 275,000 275,000 Storm Sewer Construction 26 Summary by Fund Actual Actual Adopted Adopted 2014 2015 2016 2017 City of Columbia Heights, Minnesota BUDGET 2017 653.49699 Storm Sewer Construction Fund 0 100,000 265,000 195,000 Central Garage 701.49950 Central Garage 654,321 645,363 715,088 758,959 Building Maintenance 705.49970 Building Maintenance 0 144,609 163,432 196,831 Information Systems 720.49980 Information Systems 302,151 332,331 345,452 359,761 Total Expense 31,072,386 34,713,993 36,646,959 36,022,629 Proprietary Fund Information Capital Assets 710,000 Bond Principal 527,400 27 - This page intentionally left blank - 28 AdoptedAdoptedAdoptedAdopted 2014201520162017 Administration4444 Community Development4556 Finance9999 Fire8889 General Government Bldgs.1000 Information Systems3333 Library5566 Liquor7788 Police33333333 Public Works32333334 Recreation4444 Total 110111113116 CITY OF COLUMBIA HEIGHTS SUMMARY OF PERSONNEL BY DEPARTMENT BUDGETED FULL-TIME PERMANENT EMPLOYEES 29 - This page intentionally left blank - 30 2016 2017 2016 2017 2016 2017 2016 2017 Expenditures Personal Services 8,209,168 8,535,587 610,607 611,750 213,097 139,753 9,032,872 9,287,090 Supplies 596,461 606,172 102,300 103,650 300 0 699,061 709,822 Other Services 2,104,757 2,166,756 119,045 148,362 13,204 13,549 2,237,006 2,328,667 Capital Outlay 40,962 36,362 0 0 0 0 40,962 36,362 Contingencies and Transfers 71,320 65,000 13,979 14,317 68,615 148,716 153,914 228,033 Total Expenditures 11,022,668 11,409,877 845,931 878,079 295,216 302,018 12,163,815 12,589,974 Revenues Licenses & Permits 221,800 226,100 0 0 0 0 221,800 226,100 Charges for Current Services 555,800 566,000 10,547 8,718 50 50 566,397 574,768 Fines & Forfeits 125,000 110,000 15,000 13,000 0 0 140,000 123,000 Miscellaneous 88,120 89,560 6,385 250 13,613 3,500 108,118 93,310 Transfers In & Non-Revenue Receipts 441,196 474,417 0 11,000 0 0 441,196 485,417 Intergovernmental - LGA 475,000 475,003 0 0 0 0 475,000 475,003 Intergovernmental - Other 430,300 438,797 0 0 0 0 430,300 438,797 HRA Current Ad Valorem 0 0 0 0 202,364 209,468 202,364 209,468 Subtotal Revenue - Other Sources 2,337,216 2,379,877 31,932 32,968 216,027 213,018 2,585,175 2,625,863 Area-Wide Tax 2,428,680 2,765,018 228,774 261,820 21,928 26,024 2,679,383 3,052,863 Local Levy 6,212,772 6,159,982 585,225 583,291 56,095 57,976 6,854,091 6,801,248 Total Operating Levy 8,641,452 8,925,000 813,999 845,111 78,023 84,000 9,533,474 9,854,111 Increase/-Decrease to Fund Balance -44,000 -105,000 0 0 -1,166 -5,000 -45,166 -110,000 General Fund Library Fund EDA Fund Total CITY OF COLUMBIA HEIGHTS GENERAL FUND, LIBRARY AND EDA COMPARISON OF 2016 TO 2017 BUDGETED EXPENDITURES AND REVENUE 31 - This page intentionally left blank - 32 Personal Services 9,287,090 Supplies 709,822 Other Services & Charges 2,328,667 Capital Outlay 36,362 Contingencies & Transfers 228,033 General Fund, Library & EDA Expenditures by Classification 2017 Budget 33 - This page intentionally left blank - 34 Taxes 10,063,579 Intergovernmental 913,800 Charge for Services 574,768 Other 442,410 Transfers & Non-Revenue Receipts 485,417 General Fund, Library Fund & EDA Revenue by Source 2017 Budget 35 - This page intentionally left blank - 36 Local Taxable Market Value Share Only $$% After Exclusions City Tax Change Change PAYABLE 2015 Final 115,142 815.02 152.87 23.1% PAYABLE 2016 Final 117,431 878.64 63.62 7.8% PAYABLE 2017 Proposed 123,862 845.84 (32.80)-3.7% PAYABLE 2015 Final 105,223 744.94 89.03 13.6% PAYABLE 2016 Final 112,308 840.47 95.53 12.8% PAYABLE 2017 Proposed 122,554 836.97 (3.50)-0.4% PAYABLE 2015 Final 124,189 879.47 82.05 10.3% PAYABLE 2016 Final 130,293 975.16 95.69 10.9% PAYABLE 2017 Proposed 140,648 959.84 (15.32)-1.6% PAYABLE 2015 Final 124,843 883.72 94.90 12.0% PAYABLE 2016 Final 131,492 984.16 100.44 11.4% PAYABLE 2017 Proposed 136,724 933.24 (50.92)-5.2% PAYABLE 2015 Final 129,966 920.55 109.88 13.6% PAYABLE 2016 Final 132,800 993.89 73.34 8.0% PAYABLE 2017 Proposed 145,771 995.33 1.44 0.1% PAYABLE 2015 Final 144,890 1,026.05 170.03 19.8% PAYABLE 2016 Final 148,801 1,113.62 87.57 8.5% PAYABLE 2017 Proposed 158,472 1,082.06 (31.56)-2.8% PAYABLE 2015 Final 157,216 1,113.16 168.00 17.8% PAYABLE 2016 Final 158,851 1,189.23 76.07 6.8% PAYABLE 2017 Proposed 178,907 1,221.30 32.07 2.7% PAYABLE 2015 Final 176,182 1,247.67 159.46 14.7% PAYABLE 2016 Final 177,381 1,327.68 80.01 6.4% PAYABLE 2017 Proposed 197,110 1,345.55 17.87 1.3% PAYABLE 2015 Final 200,162 1,417.63 102.71 7.8% PAYABLE 2016 Final 201,361 1,507.29 89.66 6.3% PAYABLE 2017 Proposed 212,261 1,449.34 (57.95)-3.8% PAYABLE 2015 Final 202,560 1,434.63 46.20 3.3% PAYABLE 2016 Final 201,906 1,511.03 76.40 5.3% PAYABLE 2017 Proposed 191,442 1,306.65 (204.38)-13.5% City of Columbia Heights, Minnesota Homestead Properties with Various Values TAX LEVIES PAYABLE 2015 - 2017 37 - This page intentionally left blank - 38 CI T Y  OF  CO L U M B I A  HE I G H T S FI V E ‐YE A R  FI N A N C I A L  PL A N  FO R  TA X ‐SU P P O R T E D  OP E R A T I N G  an d  DE B T  SE R V I C E  BU D G E T Re v i s i o n  da t e  08 / 2 2 / 1 6 % Ch a n g e  in  Ta x  Le v y 3 . 2 5 % 2 . 1 7 % 3 . 2 5 % 3 . 2 5 % 3 . 2 5 % % Ch a n g e  in  Ot h e r  Re v e n u e 2 . 9 6 % 0 . 5 7 % 2 . 3 2 % 1 . 0 0 % 1 . 0 0 % % Ch a n g e  in  Op e r a t i n g  Ex p e n s e s 3 . 0 4 % ‐0. 2 7 % 3 . 3 9 % 2 . 5 0 % 2 . 5 0 % LG A  Us e d  fo r  Op e r  & An n u a l  De b t  Sv c 9 0 0 , 0 0 0                                90 0 , 0 0 0                              87 5 , 0 0 0                              80 0 , 0 0 0                              70 0 , 0 0 0                                De b t  Pr e p a y m e n t  Fr o m  LG A ‐                                                ‐                                              ‐                                              55 0 , 0 0 0                              ‐                                                De b t  Pr e p a y m e n t  Fr o m  Fu n d  Ba l a n c e 2 3 6 , 0 0 0                                ‐                                              ‐                                              1, 4 5 0 , 0 0 0                        ‐                                                Ge n  Fu n d  Ba l a n c e  as s i g n e d / u n a s s i g n e d 6 , 9 1 7 , 0 0 0                          6, 8 7 3 , 0 0 0                        6, 7 8 8 , 0 0 0                        5, 2 8 8 , 0 0 0                        5, 3 7 4 , 0 0 0                            Ge n e r a l  Fu n d  Ba l a n c e  as  % of  Bu d g e t 6 3 % 6 0 % 5 8 % 4 4 % 4 4 % LG A  av a i l a b l e  fo r  CI P 5 9 2 , 0 0 0                                61 7 , 0 0 0                              65 1 , 0 0 0                              17 6 , 0 0 0                              82 6 , 0 0 0                                 5, 0 0 0 , 0 0 0  7, 0 0 0 , 0 0 0  9, 0 0 0 , 0 0 0  11 , 0 0 0 , 0 0 0  13 , 0 0 0 , 0 0 0  15 , 0 0 0 , 0 0 0  17 , 0 0 0 , 0 0 0 20 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 LG A  Us e d  fo r  Op e r  & An n u a l  De b t  Sv c Ot h e r  Re v e n u e Gr o s s  Ta x  Le v y :  Op e r a t i n g  & De b t  Sv c Op e r a t i n g  Ex p  & Ta x ‐Pa i d  De b t  Sv c 39 - This page intentionally left blank - 40             DETAILED BUDGET INFORMATION  41 49 - This page intentionally left blank - 42 50 43 - This page intentionally left blank - 44 52 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 2014201520162017 ActualActualBudgetBudget ADMINISTRATION EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 45 - This page intentionally left blank - 46 54 City Legal Cable Mayor-Council City Manager Clerk Assessing Services TV 101 101 101 101 101 225 Revenue 30999 Taxes 147,909 436,764 7,178 114,883 121,252 0 31999 Licenses & Permits 0 0 0 0 0 0 32999 Intergovernmental 8,215 24,263 399 6,382 6,736 0 33999 Charge for Services 0 0 0 2,500 0 0 34999 Fines & Forfeits 0 0 0 0 45,000 0 35999 Miscellaneous 1,193 3,523 58 927 978 227,400 36999 Sales and Related Charges 0 0 0 0 0 0 39199 Transfers & Non Rev Receipts 0 0 52,700 0 0 0 Total Revenue 157,317 464,550 60,335 124,692 173,966 227,400 Expenses 0999 Personal Services 97,609 437,937 50,896 7,510 0 5,715 1999 Supplies 700 3,500 2,000 65 0 0 2999 Other Services and Charges 55,248 28,252 7,523 118,468 175,392 44,044 4999 Capital Outlay 0 0 0 0 0 30,000 6999 Contingencies & Transfers 5,500 0 0 0 0 63,700 Total Expenses 159,057 469,689 60,419 126,043 175,392 143,459 Change to Fund Balance (1,740)(5,139)(84)(1,351)(1,426)83,941 City of Columbia Heights, Minnesota BUDGET 2017 Administration 47 - This page intentionally left blank - 48 DEPARTMENT: MAYOR-COUNCIL 101 GENERAL Actual Actual Adopted Department City Manager Council 41110 MAYOR-COUNCIL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 97,668 89,428 94,040 97,609 97,609 97,609 1999 Supplies 4,358 366 700 700 700 700 2999 Other Services & Charges 34,283 45,904 49,265 51,648 55,248 55,248 4999 Capital Outlay 0 0 0 0 0 0 6999 Contingencies & Transfers 1,386 1,479 4,300 5,500 5,500 5,500 TOTALS: MAYOR-COUNCIL 137,695 137,177 148,305 155,457 159,057 159,057 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The City Council is the legislative branch of city government.The Council is responsible for the establishment of policies and the adoption of local ordinances and resolutions. The Council has full authority over the financial affairs of the city and provides for the collection of all revenue and other assets, the auditing and settlements of accounts, and the safekeeping and disbursement of public monies. They appoint the City Manager and members of various advisory boards and commissions. The Council consists of a Mayor who is elected for a two-year term and four Councilmembers who are elected at large for staggered four-year terms. 1. To provide quality services with limited funding. 2.To understand and adapt to the demographic changes taking place in the City. 3. Promote the City in a positive and professional way. The Mayor Council Budget increased by $7,152 from 2016 to 2017. Personal Services increased by $3,569, due to an increase in Insurance and Workers Comp Insurance, and an allowance for possible cost increases in COLA/fringe due to possible future contract changes. Other Services and Charges had an overall increase of $2,383. Significant changes include an increase of $1,852 for Insurance & Bonds, an additional $1,600 was added for IS Services. Commission & Boards decreased by $800. As well as incidental decreases totaling $419. Other Financing Uses increased by $1200, due to an increase in contingencies. 494949 49 DEPARTMENT: CITY MANAGER 101 GENERAL Actual Actual Adopted Department City Manager Council 41320 CITY MANAGER Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 394,767 408,670 425,147 437,937 437,937 437,937 1999 Supplies 2,559 2,356 1,350 3,500 3,500 3,500 2999 Other Services & Charges 19,034 19,957 24,157 28,252 28,252 28,252 4999 Capital Outlay 0 0 0 0 0 0 6999 Contingencies & Transfers 0 0 0 0 0 0 TOTALS: CITY MANAGER 416,360 430,983 450,654 469,689 469,689 469,689 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This Departmentis 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 human resources, labor relations, and employee relations functions of the City. 1.Improve communications with employees via intranet and all employee meetings. 2. Establish new Human Resources Information System. 3. Continue to provide employee benefits information electronically, including online policy review and acknowledgement systems. 4. Continue to implement streamlined records retention program. The City Managerbudget increased by $19,035 from 2016 to 2017. Personal Services increased by $12,790, due to wage adjustments and insurance increases. Supplies increased $2,150 due the purchase of two computers and monitors. Other Services and Charges saw an overall increase of $4,095 which includes a $100 increase in postage, and a reallocation of internal IS services in the amount of $4,300. 50 DEPARTMENT: CITY CLERK 101 GENERAL Actual Actual Adopted Department City Manager Council 41410 CITY CLERK Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 85,467 45,947 92,236 50,896 50,896 50,896 1999 Supplies 1,328 304 1,750 2,000 2,000 2,000 2999 Other Services & Charges 5,006 4,096 7,543 7,523 7,523 7,523 4999 Capital Outlay 0 0 0 0 0 0 6999 Contingencies & Transfers 0 0 0 0 0 0 TOTALS: CITY CLERK 91,801 50,346 101,529 60,419 60,419 60,419 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 TheCity Clerk provides assistance to the Mayor, City Council, and City Manager; organizes and directs elections, serves as the responsible authority for compliance with the MN Date Practices Act, maintains the City Code, prepares and assembles Council meeting agendas and materials, takes and transcribes minutes of the City Council meetings, maintains records and files of official city documents, oversees the boards and commissions, serves Sunshine Fun Coordinator, serves as backup to the Administrative Assistant, and is the department liaison to the Sister City Committee. With the exception of special elections, elections are only held in even numbered years. This is the reason for the significant difference from one year to the next. 1. Serve the Mayor, City Council and City Manager in a support capacity. 2. Review and revise, as needed, the Data Practices Policy. 3. Maintain city contracts. 4. Update the City's record retention policy, maintain & destroy records in accordance with the schedule. 5. Keep current on election laws and regulations. Recruit and assist with training election judges. The City Clerk's budget decreased by $41,110 from 2016 to 2017. This decrease can mostly be attributed to the fact that there is not an election scheduled for 2017. For comparison purposes, the following changes are based on the differences between the 2015 and 2017 budget, both for non-election years. Personal Services increased by $4,950. The City Clerk salary increased by $1,776 due to COLA adjustments and step increases. Insurance and benefits increased by $295. There was a savings (reduction) in 2015 for vacation and sick and unemployment compensation of $1,999. Supplies increased by $1,696, primarily due to a $1,500 increase in computer supplies to purchase a desktop computer for the City Clerk. Other Services and Charges increased by $3,427. Expert and Professional Services increased by $1,300, to cover the cost of code updates through American Legal Publishing. In 2015 this was paid from the City Clerk's budget. Training increased by $291, the City Clerk will attend two conferences in 2017. There is an internal service amount for Information Systems of $1,100. Repair and maintenance service increased by $238 due to an increase in the City's portion for Anoka County for election equipment maintenance agreement. There is an increase in rents and leases from 2015 of $491. 5151 51 DEPARTMENT: ASSESSING 101 GENERAL Actual Actual Adopted Department City Manager Council 41550 ASSESSING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 7,358 6,835 7,318 7,510 7,510 7,510 1999 Supplies 31 17 65 65 65 65 2999 Other Services & Charges 117,182 115,940 119,135 118,468 118,468 118,468 4999 Capital Outlay 0 0 0 0 0 0 6999 Contingencies & Transfers 0 0 0 0 0 0 TOTALS: ASSESSING 124,571 122,792 126,518 126,043 126,043 126,043 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Assessing Departmentprovides tax and homestead information, and processes homestead applications. Through a joint powers agreement with Anoka County, the County provides for the assessment of property in Columbia Heights. the City contracted with the County for special assessment billing services beginning in 2003. Researchfeasibility of public web access to Special Assessment information. The Assessingbudget decreased by $475 from 2016 to 2017. Personal Services increased by $192, due to increases in wages, PERA, insurance and workers compensation premiums allocated to this Department for Public Works clerical staff. Postage decreased by $200 to more accurately reflect current expenditures, and repair and maintenance costs were reduced to $0. 5252 52 DEPARTMENT: LEGAL SERVICES 101 GENERAL Actual Actual Adopted Department City Manager Council 41610 LEGAL SERVICES Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges 167,182 166,589 175,579 175,392 175,392 175,392 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: LEGAL SERVICES 167,182 166,589 175,579 175,392 175,392 175,392 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Legal ServicesDepartment handles all civil lawsuits and prosecutions for the City. These services are currently under retainer with the law firm of Barna, Buzy, and Steffen, Ltd. This Department also budgets for outside labor attorney services. Maintaincurrent service level under current contract terms. The Legal Services budget decreased by $187 from 2016 to 2017 due to city-wide allocation calculations. 5353 53 DEPARTMENT: CABLE TELEVISION 225 CABLE Actual Actual Adopted Department City Manager Council 49844 TELEVISION Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 1,950 2,699 5,850 5,715 5,715 5,715 1999 Supplies 1,989 465 ---- 2999 Other Services & Charges 23,823 42,472 82,389 44,044 44,044 44,044 4999 Capital Outlay --16,700 30,000 30,000 30,000 6999 Contingencies & Transfers 67,636 367,614 29,183 63,700 63,700 63,700 TOTALS: CABLE TELEVISION 95,398 413,250 134,122 143,459 143,459 143,459 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity administers the ColumbiaHeights' cable franchise ordinance, which includes rate regulation activities, franchise renewals, transfers of ownerships, enforcement of customer service standards, and ensuring compliance of the cable companies with the terms and conditions of the franchises. Additionally, information is placed and programming is produced on the government access channel. The Cable Television budget increased by $9337 from 2016 to 2017. PersonalServices decreased by $304, to better reflect current hours worked by part time staff. Other Services and Charges decreased by $38,345 from 2016 to 2017, the large decrease is due to a change in how internal IS services are billed. Expert and professional services decreased $1300 and training and education activities increased $900 due to moving Tightrope and Government Access training from expert and professional services to training and education activities. Other communications and insurance and bonds were decreased by $16 and $129 respectively due to citywide allocations. Repair and maintenance services increased by $2,300 due to the inclusion of a $5000 annual maintenance fee for the Neogov online application program and a $300 increase to website support, with a $3000 reduction in cable equipment and repair. Capital Outlay increased by $30,000 to allow for purchase of a new human resource information system as the City's previous Access based system was nonfunctional. Transfers out for labor decreased by $5,483. Transfers out to Information Systems increased by $40,000 due to the reallocation that is shown as a decrease in Other Services and Charges. 1. Administer franchise ordinance. 2. Finishupgrading City's cable broadcasting hardware and software equipment. 3. Expand the amount of information and programming on the government access channel. 4. Enhance staff training and technical services on the cable broadcasting software and hardware. 5454 54 Community Development Director Building Official City Planner Economic Development Planner Secretary II: Permits Secretary II: Community Development 2017 55 - This page intentionally left blank - 56 0 200,000 400,000 600,000 800,000 2014201520162017 ActualActualBudgetBudget COMMUNITY DEVELOPMENT EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 57 - This page intentionally left blank - 58 Planning &Downtown Inspections EDA Parking 201 204 226 Revenue 30999 Taxes 0 293,468 0 31999 Licenses & Permits 299,709 0 0 32999 Intergovernmental 0 0 0 33999 Charge for Services 0 50 0 34999 Fines & Forfeits 0 0 0 35999 Miscellaneous 2,800 3,500 25,000 36999 Sales and Related Charges 0 0 0 39199 Transfers & Non Rev Receipts 133,166 0 0 Total Revenue 435,675 297,018 25,000 Expenses 0999 Personal Services 411,528 139,753 0 1999 Supplies 1,100 0 0 2999 Other Services and Charges 12,497 13,549 25,000 4999 Capital Outlay 0 0 0 6999 Contingencies & Transfers 15,550 148,716 0 Total Expenses 440,675 302,018 25,000 Change to Fund Balance (5,000)(5,000)0 City of Columbia Heights, Minnesota BUDGET 2017 Community Development 59 - This page intentionally left blank - 60 DEPARTMENT: PLANNING & INSPECTIONS 201 PLANNING & INSPECTIONS Actual Actual Adopted Department City Manager Council 42400 PLANNING & INSPECTIONS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 215,005 258,991 263,707 411,528 411,528 411,528 1999 Supplies 2,578 3,863 1,150 1,100 1,100 1,100 2999 Other Services & Charges 14,873 15,991 13,512 12,497 12,497 12,497 4999 Capital Outlay ------ 6999 Contingencies & Transfers 13,659 13,756 15,164 15,550 15,550 15,550 TOTALS: PLANNING & INSPECTIONS 246,115 292,601 293,533 440,675 440,675 440,675 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 1.Maintain effective, thorough and timely building inspections. 2. Maintain housing stock through rental, vacant and abandoned property inspections. 3. Maintain neighborhood stability through building and zoning enforcement. 4. Provide project management services within the City for private development requests. 5. Provide licensing services to community businesses. 6. Provide staff support to the Planning and Zoning Commission. 1.Keep ColumbiaHeights a vibrant, urban community through careful planning and attention to safety and quality in the built environment. 2. Ensure that Columbia Heights has a well-planned network of roads,transit corridors, trails and bikeways. 3. Continueto allow neighborhoods and commercial areas to thrive by actively seeking to keep zoning and other ordinances relevant. 4. Ensure qualitybusiness development by through licensing and interaction with the business community. 5. EnhanceColumbia Heights' positive image through effective communication measures. 1. Increase in salary expense due to reallocation of responsibilitieswithin positions between Fund 201 and Fund 204 (Fund 204 expenses have decreased), as well as standard cost of living and step increases. 2. Decrease in suppliesdue to completion of department remodeling project. 3. Decrease in Other Services and Charges due to less need for professional services due to in-house staff and decrease in Training and Activities. (There are many free and reduced cost trainings available.) 4. Fund 201 does not rely on General Fund, levy or Local Government Aid (LGA). From year to year, revenue/expenditure amounts vary greatly. 4. Revenuewas increased due to increased construction and permitting activity, as well as a transfer from Fund 204. 61 DEPARTMENT: ECONOMIC DEVELOPMENT AUTHORITY 204 COMMUNITY DEVELOPMENT Actual Actual Adopted Department City Manager Council 46314 ECONOMIC DEVELOPMENT AUTH Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 154,801 176,374 213,097 139,753 139,753 139,753 1999 Supplies 4,037 1,079 300 --- 2999 Other Services & Charges 21,953 12,888 13,204 13,549 13,549 13,549 4999 Capital Outlay ------ 6999 Contingencies & Transfers 13,658 13,756 68,615 148,716 148,716 148,716 TOTALS: ECONOMIC DEVELOPMENT AUTH194,449 204,096 295,216 302,018 302,018 302,018 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 1. Implement goals and objectives of the Economic Development Authority. 2. Monitor and implement housing programs to ensure that neighborhood stability is maintained. 3. Develop and implement programs that work to increase assessed property values. 4. Manage branding and communication activities for the City. 5. Enhance business opportunities within the City. 1. Create opportunitiesfor businesses to thrive in Columbia Heights. 2. Actively monitor and identifyareas that are prime for redevelopment. 3. Collaboratewith local, regional, state and federal government agencies to ensure viable funding opportunities are identified and received. 4. Reinvest in single-family and multi-family housing throughout the community. 5. Improve the tax baseof the community through productive measures that increase overall property values. 1. Decreasein salary expense due to reallocation of responsibilities within the positions between Fund 201 and Fund 204. 2. Decrease in supplies due to completion of department remodeling project and continued integration of paperless technologies into the work environment. 3. Decrease in Other Services and Charges due to the department being fully staffed and therefore having less reliance on outside consultants to accomplish economic development and public financing-related tasks. 4. Market rate increase to Economic Development Manager salary. 62 DEPARTMENT: DOWNTOWN PARKING 226 SPECIAL PROJECTS Actual Actual Adopted Department City Manager Council 46317 DOWNTOWN PARKING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges -9,353 25,000 25,000 25,000 25,000 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: DOWNTOWN PARKING -9,353 25,000 25,000 25,000 25,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This fund is for the operation and maintenance of municipal parking ramps. To provide for the operation and maintenance of municipal parking ramps. Operation & Maintenance Agreement with Columbia Park Properties, LLP. Property insurance premiums for municipal parking ramps. 63 - This page intentionally left blank - 64 65 - This page intentionally left blank - 66 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 2014201520162017 ActualActualBudgetBudget FINANCE EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 67 - This page intentionally left blank - 68 Cap. Equip Cap. Equip Finance Water Sewer Sewer IS Finance IS 101 601 602 604 720 437 437 Revenue 30999 Taxes 409,699 0 0 0 0 0 0 31999 Licenses & Permits 600 0 0 0 0 0 0 32999 Intergovernmental 22,760 0 0 0 0 0 0 33999 Charge for Services 0 884 0 0 0 0 0 34999 Fines & Forfeits 0 0 0 0 0 0 0 35999 Miscellaneous 3,305 802 372 8 0 0 0 36999 Sales and Related Charges 0 174,056 128,818 1,064 335,000 0 0 39199 Transfers & Non Rev Receipts 412,717 0 0 0 0 0 0 Total Revenue 849,081 175,742 129,190 1,072 335,000 0 0 Expenses 0999 Personal Services 790,500 0 0 0 282,763 0 0 1999 Supplies 6,800 1,200 1,200 0 3,490 0 0 2999 Other Services and Charges 56,600 66,200 66,300 1,200 68,508 0 0 4999 Capital Outlay 0 0 0 0 0 0 17,000 6999 Contingencies & Transfers 0 92,900 92,800 0 5,000 0 5,000 Total Expenses 853,900 160,300 160,300 1,200 359,761 0 22,000 Change to Fund Balance (4,819)15,442 (31,110)(128)(24,761)0 (22,000) Proprietary Fund Information Capital Asset Purchases n/a 0 0 0 0 0 0 City of Columbia Heights, Minnesota BUDGET 2017 Finance 69 - This page intentionally left blank - 70 DEPARTMENT: FINANCE 101 GENERAL Actual Actual Adopted Department City Manager Council 41510 FINANCE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 726,172 747,478 770,400 790,500 790,500 790,500 1999 Supplies 5,300 8,036 6,600 6,800 6,800 6,800 2999 Other Services & Charges 40,104 45,378 49,200 56,600 56,600 56,600 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: FINANCE 771,577 800,892 826,200 853,900 853,900 853,900 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The purpose of the Finance Department is to account for all financial operations of the City and to report on those operations. The Finance department is responsible for budgeting, financial reporting, accounts payable and receivable, payroll, utility billing, purchasing, liquor operations, and information systems within city operations. The proposed budget for 2017, net of a $5,200 reallocation of information systems internal costs from other departments, is an increase of $22,500 or 2.7% over the 2016 budget. $20,800 of this increase is for possible cost-of-living increases in new labor agreements currently under negotiation. Employee insurance costs under the existing labor agreements already approved by the city council are expected to increase for 2017 by another $4,800, in addition to the above increase for new contracts. To absorb this $4,800 increase, the remainder of the budget was reduced by a net of $3,100. This reduction results in nothing budgeted for unexpected technical consultations with outside professionals, or unscheduled software /hardware purchases. Any such items that arise will need to be charged to the general fund's limited budget for allcity contingencies (department 101.49200). The department's ongoing objective is to continually improve its work processes. The assistant finance director position turned over in mid-2016. The department expects to use this as an opportunity to update the documentation of its work processes and policies. This improved documentation will aid the ability of potential vendors to prepare accurate proposals for the eventual replacement of the City's existing, but obsolete, financial software. 71 DEPARTMENT: WATER UTILITY 601 WATER UTILITY Actual Actual Adopted Department City Manager Council 49440 ADMINISTRATION & GENERAL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 661 1,537 1,004 1,200 1,200 1,200 2999 Other Services & Charges 22,730 30,108 70,400 66,200 66,200 66,200 4999 Capital Outlay ------ 6999 Contingencies & Transfers 129,980 131,017 90,396 92,900 92,900 92,900 TOTALS: WATER UTILITY 153,372 162,662 161,800 160,300 160,300 160,300 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Administration Department of the Water Utility Fund accounts for 33.3% of the costs associated with the utility billing process costs associated with meter reading. The remaining costs for utility billing are allocated to the Sewer Utility Fund - 33.3% and the Refuse Utility Fund 33.3%; the remaining costs for meter reading are allocated to the Sewer Utility Fund. The department's ongoing objective is to continually improve its work processes. In 2017, the department will focus particularly on improving its processes for managing chronically delinquent customer accounts. The proposed budget for 2017 is a decrease of $1,500 or 1% underthe2016 budget. This decrease reflects$11,200 of information systems internal costs reallocated for 2017 to other departments, offset by the following increases: •$5,300 increase to credit card fees from more customers choosing to pay through the City's website. •$2,400 increase to the transfer to the general fund for administrative labor •$900 increase to the audit fee because the triennial actuarial study is require in 2017 •$800 increase to repair and maintenance because the initial warranty period expire for the Neptune brand meter reading equipment obtained in 2014. 72 DEPARTMENT: SEWER UTILITY ADMINISTRATION & GENERAL 602 SEWER UTILITY Actual Actual Adopted Department City Manager Council 49490 ADMINISTRATION & GENERAL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 646 1,777 1,004 1,200 1,200 1,200 2999 Other Services & Charges 22,545 37,218 70,400 66,300 66,300 66,300 4999 Capital Outlay ------ 6999 Contingencies & Transfers 129,979 131,016 90,395 92,800 92,800 92,800 TOTALS: SEWER UTILITY 153,171 170,011 161,799 160,300 160,300 160,300 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Administration Department of the Sewer Utility Fund accounts for 33.3% of the costs associated with the utility billing process and one-half of the costs associated with meter reading. The remaining costs for utility billing are allocated to the Water Utility Fund -33.3% and the Refuse Utility Fund 33.3%; the remaining costs for meter reading are allocated to the Water Utility Fund. The proposed budget for 2017 is a decrease of $1,500 or 1% underthe2016 budget. This decrease reflects$11,200 of information systems internal costs reallocated for 2017 to other departments, offset by the following increases: •$5,300 increase to credit card fees from more customers choosing to pay through the City's website. •$2,400 increase to the transfer to the general fund for administrative labor •$900 increase to the audit fee because the triennial actuarial study is require in 2017 •$800 increase to repair and maintenance because the initial warranty period expires for the Neptune brand meter reading equipment obtained in 2014. The department's ongoing objective is to continually improve its work processes. The department's ongoing objective is to continually improve its work processes. In 2017, the department will focus particularly on improving its processes for managing chronically delinquent customer accounts. 73 DEPARTMENT: STORM SEWER ADMINISTRATION & GENERAL 604 STORM SEWER Actual Actual Adopted Department City Manager Council 49690 ADMINISTRATION & GENERAL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges 1,065 960 1,000 1,200 1,200 1,200 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: STORM SEWER 1,065 960 1,000 1,200 1,200 1,200 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Administration Department of the Sewer Utility Fund accounts for costs directly associated with this fund. At this time, there are no allocated costs for the utility billing process or meter reading in this fund. The Storm Sewer Administration Department is only a passive collecting point in the accounting system for certain direct costs. As such, it does not have objectives other than to fulfill this record keeping role. It is not a department that is staffed directly or indirectly (such as through a labor allocation.) The proposed budget for 2017 is the same as the 2016 budget. The only item in this budget is a share of the annual audit costs. 74 DEPARTMENT: INFORMATION SYSTEMS 720 INFORMATION SYSTEMS Actual Actual Adopted Department City Manager Council 49980 INFORMATION SYSTEMS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 251,469 264,832 271,027 282,763 282,763 282,763 1999 Supplies 2,604 16,441 3,568 3,490 3,490 3,490 2999 Other Services & Charges 48,077 51,058 65,857 68,508 68,508 68,508 4999 Capital Outlay ------ 6999 Contingencies & Transfers --5,000.00 5,000 5,000 5,000 TOTALS: INFORMATION SYSTEMS 302,151 332,331 345,452 359,761 359,761 359,761 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The IS Department provides information system implementation,management, support and training to the City employees. With the City's dependence on IS, it is imperative to have staff on hand to support and develop the system. Modern information technologies and training increase city employees' productivity and reduce overall cost of information system ownership. Major IS components: 1. Servers and data storage devices. 2. Network devices, including wireless networks and Internet access. 3. Phone and voice mail systems. 4. Desktop PCs, portable computers and other mobile devices. 5. Printers, networked copiers/scanners and other output devices. 6. Databases. 7. Laserfiche document imaging system. 8. Office applications (word processing, spreadsheets, presentations, e-mail and scheduling. 9. Special departmental applications. 1. Ensure efficient, secure, and reliable operation of the City information system. 2. Support city Library staff and patrons. 3. ProvideInternet access to the public documents in Laserfiche system. 4. Provide reliable and secure Internet access for city employees. 5. Train users and IS staff to better use City information system. The proposed 2017 budget for thisdepartment, including proposed salary increase for the IS Director position, is 4.1% more than 2016 budget (3% more without accounting for the salary increase). Major changes: -"Personal Expenses" are $11,736 more due to $3,900 proposed salary increase for the IS Director position to bring it closer to market rates, and $7,300 budgeted for COLA adjustments pertains to whole department. -"Expert & Professional Services" are $1,400 less. -"Repair & Maintenance Services" are $3,919 more, mostly due to increased costs of vendor support contracts. Whenever feasible IS Department purchases multi-year maintenance contracts to decrease annual costs. Combined 2017 budgets for 720.49980 and 437.49980 are 2.5% more than combined 2016 budgets. 75 DEPARTMENT: IS CAPITAL EQUIPMENT REPLACEMENT 437 I.S. CAPITAL EQUIPMENT Actual Actual Adopted Department City Manager Council 49980 INFORMATION SYSTEMS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies -9,180 ---- 2999 Other Services & Charges ------ 4999 Capital Outlay --20,000 17,000 17,000 17,000 6999 Contingencies & Transfers --7,000 5,000 5,000 5,000 TOTALS: IS CAP EQUIP REPLACEMENT -9,180 27,000 22,000 22,000 22,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Capital Equipment Replacement fund is used for IS hardware and software purchases with a cost of a unitin the amount set by the city procedures for fixed assets or more and a life expectancy of one year or longer. 1. Replace or upgrade network serversto support additional IS functions. 2. Replace other IS components that are no longer supported by vendors and are not compatible with newer components. 3. Keep using existing IS components as long as they can be efficiently supported. Thisdepartment is within a proprietary fund. Beginning in 2015, proprietary funds are using the full accrual method for budgetary accounting, which is the same method proprietary funds use for actual accounting. The proposed 2017 budget includes $17,000 for servers replacement and upgrade, and $5,000 in contingencies. 76 Assistant Fire Chief Fire Chief Secretary II Captains (3)Journeymen (3) Volunteer Division Firefighters (21) PT Clerk Typist II 2017 77 - This page intentionally left blank - 78 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 2,200,000 2014201520162017 ActualActualBudgetBudget FIRE EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 79 - This page intentionally left blank - 80 Property Public Safety Cap Equip Cap Equip Fire Inspections Grant - Other Replacement Fire Fire 101 101 272 431 439 Revenue 30999 Taxes 1,121,381 7,664 0 0 0 31999 Licenses & Permits 500 180,000 0 0 0 32999 Intergovernmental 157,294 426 111,955 45,125 0 33999 Charge for Services 75,000 12,000 0 0 0 34999 Fines & Forfeits 0 0 0 0 0 35999 Miscellaneous 9,046 62 0 10,830 0 36999 Sales and Related Charges 0 0 0 0 0 39199 Transfers & Non Rev Receipts 0 0 0 1,805 0 Total Revenue 1,363,221200,152111,95557,7600 Expenses 0999 Personal Services 1,117,912 190,578 111,955 0 0 1999 Supplies 62,500 1,500 0 0 0 2999 Other Services & Charges 196,003 8,164 0 0 0 4999 Capital Outlay 0 0 0 110,000 0 6999 Contingencies & Transfers 0 0 0 0 0 Total Expenses 1,376,415 200,242 111,955 110,000 0 Change to Fund Balance (13,194)(90)0 (52,240)0 City of Columbia Heights, Minnesota BUDGET 2017 Fire 81 - This page intentionally left blank - 82 DEPARTMENT: FIRE 101 GENERAL Actual Actual Adopted Department City Manager Council 42200 FIRE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 1,081,638 1,072,325 1,073,002 1,158,220 1,117,912 1,117,912 1999 Supplies 56,065 62,225 46,500 62,500 62,500 62,500 2999 Other Services & Charges 150,694 200,094 188,006 196,003 196,003 196,003 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: FIRE 1,288,397 1,334,645 1,307,508 1,416,723 1,376,415 1,376,415 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Fire Department provides medical care, fire suppression, public education, and inspection services for the citizens of Columbia Heights. The Fire Department also supplies the City of Hilltop with fire and medical service through a contract agreement. The Fire Department will continue to work with neighboring communities to share resources through autoaid and mutual aid agreements along with sharing of personnel for County and regional teams. Emergency Management works side by side with the U.S. Department of Homeland Security, Minnesota Department of Homeland Security and Emergency Management, and the Anoka County Emergency Manager to provide emergency management for the protection of public safety, health, and welfare in our City during emergencies and natural disasters. Continue our pro-active approach in fire and EMS services. Continue our involvement in County and regional teams and sharing of resources with neighboring communities. This includes moving fire and inspection computer data base over to County wide system. Continue our involvement in the emergency management organizations and training to keep current with government requirements and programs. Look at future staffing,recruitment, and retention issues for our Paid-on-Call Firefighter division. The increases in the number of emergency calls, requests for fire services, rental properties and the need for property inspections is outpacing the abilities of the current Fire Department staffing model to complete everything in a timely manner. The addition of the two SAFER Grant firefighters has made a dramatic difference in the ability to fulfill our Fire Department missions. The grant period ends at the beginning of September 2017. The Department proposed budget includes keeping these two week day firefighter positions as permanent. The City Manager proposed budget discontinues these two additional positions when the grant ends. In addition, the Department and the City Manager both recommend no longer responding to non-emergency medical calls. More information about this change in service will be presented in a budget work session. Due to the Affordable CareAct the City has had to make changes to employee hours for workers that work part time over 30 hours a week. The proposed budget moves the Fire Secretary position from 35 hours a week to a full time position. Other increases of note are, a market value adjustment to the salary range of the position of assistant fire chief, and costs associated with computer software -as many of the programs used by the Fire Department are moving to web-based programs. The annual costs associated with the County wide data system are still rising as the system is being built and implemented. 83 DEPARTMENT: PROPERTY INSPECTIONS 101 GENERAL Actual Actual Adopted Department City Manager Council 42300 PROPERTY INSPECTIONS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 163,898 168,495 180,186 194,433 190,578 190,578 1999 Supplies 235 953 2,200 1,500 1,500 1,500 2999 Other Services & Charges 2,678 5,482 6,206 8,164 8,164 8,164 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: PROPERTY INSPECTIONS 166,812 174,931 188,592 204,097 200,242 200,242 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Property Inspections incorporates all rental property licensing and inspections,long grass/weed inspections, nuisance inspections and property maintenance inspections under one budget. Provide timely and efficient inspection services in order to maintain property values. Continue partnering with other City departments to provide coordinated inspection services. Continue to evaluate staffing needs and upgrade software and computer equipment to operate an efficient program. Continue with summer seasonal inspection help during busier summer inspection months. The number of rental properties and licensing inspections continues to grow and the need for property maintenance inspections continues to remain high. Staffing needs will be continually evaluated in order to provide the necessary staff to do the inspections in a timely and efficient manner while also allowing the fire staff to complete their fire/EMS responsibilities. The Department proposed budget includes keeping the two grant-paid firefighter positions as permanent, after the grant ends in September 2017. A portion of each of these two positions is charged to the property inspections budget. The City Manager proposed budget discontinues these two additional positions when the grant ends. 84 DEPARTMENT: SAFER GRANT 2015 - 2017 272 PUBLIC SAFETY GRANTS - OTHER Actual Actual Adopted Department City Manager Council 42202 SAFER GRANT 2015 - 2017 Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services -49,945 169,412 111,955 111,955 111,955 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: SAFER GRANT 2015 - 2017 -49,945 169,412 111,955 111,955 111,955 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The increases in the number of emergency calls, requests for fire services, rental properties and the need for property inspections is outpacing the abilities of the current fire department staffing model to complete everything in a timely manner. Staff looked at alternative staffing models in order to fulfill core missions but all would include the need for additional staff and increased budget. The Fire Department applied for, and was awarded a Staffing for Adequate Fire and Emergency Response (SAFER) grant through FEMA. The SAFER Grant provides for the hiring of full-time firefighters to meet the needs of the community and national firefighting deployment standards. To provide the needed weekday staffing to cover the shortage of daytime Paid-on-Call staff, meeting NFPA 1720 standards for deployment of fire suppression operations, provide staffing for the increasing number of inspections and requests for public education events, and allow firefighters to conduct fire duties displaced by the increasing inspection demands. The Fire Department was awarded a SAFER Grant in the amount of $335,282. The grant is for the hiring of two full-time weekday firefighters for a period of two-years. Grant award covers 100% of the cost of regular wages and fringe for the two-year period. There are no financial match requirements or requirements at the end of the two-year period. The addition of the two firefighters will allow us to meet the objectives laid out above. 85 DEPARTMENT: CAP EQUIP REPLACEMENT GENERAL 431 CAP EQUIP REPLACEMENT GENERALActual Actual Adopted Department City Manager Council 42200 FIRE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay -494,982 116,000 110,000 110,000 110,000 6999 Contingencies & Transfers ------ TOTALS: CAP EQUIP REPLACEMENT GENERAL-494,982 116,000 110,000 110,000 110,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Fire Capital Equipment Replacement -General Fund was established to fund the long term ongoing capital equipment needs in the general fund. This was accomplished by preparing, and maintaining, a detailed 20 year projection of the City's equipment needs and scheduling long term replacement. Replace equipment as needed in accordance with the FireDepartment replacement schedule. Rescue 3 (2012 Chevy Suburban)will be five years old and replaced in 2017 per theFire Department Capital Replacement schedule. The suburban will then be used by the Assistant Chief and replace the 2001 Ford Expedition which will be taken out of service. Cost of vehicle approximately $60,000. Rescue 1 is a 1990 heavy rescue vehicle that was purchased for the exclusive need to carry heavy rescue and extrication equipment. Over the years this type of rescue equipment has become smaller and lighter.The Aerial and new pumper were purchased with these smaller, lighter tools so there is no need for a specialized vehicle like this. Replacement for a similar vehicle would be in the $250,000 range. The budget proposes to purchase a 1/2 ton, 4-door pick up with a lift gate in place of a heavy rescue vehicle. Cost of vehicle approximately $50,000. The old rescue vehicle could be sold unless Public Works has an interest in it. 86 DEPARTMENT: FIRE CAPITAL EQUIPMENT 439 FIRE CAPITAL EQUIPMENT Actual Actual Adopted Department City Manager Council 42200 FIRE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 9,375 32,725 20,000 --- 2999 Other Services & Charges -3,552 ---- 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: FIRE CAPITAL EQUIPMENT 9,375 36,277 20,000 --- Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Fire Capital Equipment Replacement Fund was established to fund the long term ongoing capitalequipment needs using State refunded excess PERA funds. Replace equipment as needed in accordance with the Fire Department replacementschedule if funds are still available in 2017. It is believed that there will be little, to no funds left in this account by 2017. If there are any funds available they will be used to purchase minor equipment as in years past. 87 - This page intentionally left blank - 88 89 - This page intentionally left blank - 90 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 2014201520162017 ActualActualBudgetBudget GENERAL GOVERNMENT EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 91 - This page intentionally left blank - 92 City Recognition/Cap Equip. Repl Hall Spec Events Contingencies Transfers Gen. Gov Bldgs. 101 101 101 101 431 Revenue 30999 Taxes 133,850 38,033 32,546 0 0 31999 Licenses & Permits 0 0 0 0 0 32999 Intergovernmental 7,436 2,113 1,808 0 11,486 33999 Charge for Services 0 0 0 0 0 34999 Fines & Forfeits 0 0 0 0 0 35999 Miscellaneous 18,640 307 263 0 2,756 36999 Sales and Related Charges 0 0 0 0 459 39199 Transfers & Non Rev Receipts 0 0 0 0 0 Total Revenue 159,92640,45334,617014,701 Expenses 0999 Personal Services 0 0 0 0 0 1999 Supplies 13,000 300 0 0 0 2999 Other Services & Charges 148,500 40,600 0 0 0 4999 Capital Outlay 0 0 0 0 28,000 6999 Contingencies & Transfers 0 0 35,000 0 0 Total Expenses 161,500 40,900 35,000 0 28,000 Change to Fund Balance (1,574)(447)(383)0 (13,299) City of Columbia Heights, Minnesota BUDGET 2017 General Government 93 - This page intentionally left blank - 94 DEPARTMENT: CITY HALL 101 GENERAL Actual Actual Adopted Department City Manager Council 41940 CITY HALL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 43,232 886 ---- 1999 Supplies 10,025 13,014 13,700 13,000 13,000 13,000 2999 Other Services & Charges 99,423 118,656 143,600 148,500 148,500 148,500 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: CITY HALL 152,680 132,556 157,300 161,500 161,500 161,500 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This department accounts for the general maintenance of City Hall. This department was previouslynamed "general government buildings". The major expenses in this budget are utilities, janitorial expenses, building maintenance, and HVAC. For the years 2012-2014, this is also the home department for the facility maintenance supervisor and part-time janitorial staff used for all city buildings. Beginning in 2015 however, these personnel costs are budgeted in a new internal service fund (#705) created specifically for this purpose. The on-going objective of this department is to maintain City Hall in a condition that is safe and respectable. Due to the age of the building, it is susceptible to significant unplanned emergency maintenance over time. Additionally, a significant portion of the department's budget is for weather-dependent utility costs. These greater risk factors, relative to many other departments, are considered when estimating the next year's budget. The proposed budget for 2017, net of a $2,600 reclassification of the internal charges for information systems costs from other funds, is an increase of $1,600 or 1% over the 2016 budget. This $1,600 consists of a $3,700 increase in the internal charges for custodian and maintenance supervisors costs offset by reductions in other line items. 95 DEPARTMENT: RECOGNITION/SPECIAL EVENTS 101 GENERAL Actual Actual Adopted Department City Manager Council 45050 RECOGNITION/SPECIAL EVENTS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 264 232 300 300 300 300 2999 Other Services & Charges 38,128 37,578 40,600 40,600 40,600 40,600 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: RECOGNITION/SPECIAL EVENTS38,392 37,810 40,900 40,900 40,900 40,900 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This departmentwas established to budget and account for various activities that do not specifically fall under other departments. Examples of these activities are employee and volunteer recognition events, fireworks at the Jamboree, the City Beautification program, and the City newsletter. The newsletter provides essential information to residents. The plants and flowers in our parks and public areas clearly beautify the City and show a heightened sense of community pride, improving the impression our city makes on visitors, new residents, and long-time residents. The fireworks display at the Jamboree generally provides the capstone activity to the largest community event of the year. The total budgetproposed for 2017 for this department is the same as for 2016. The $1,400 budgeted in 2016 in line item 4376 Miscellaneous Civic Affairs was for use by the Arts Commission. For 2017, $1,000 of this amount is reclassified to line item 3440 Newsletter, for possible changes in price or format, and $400 is reclassified to line item 4374 Employee Recognition. Additional Note: The Recreation portion of the newsletter is prepared and edited by the Recreation Department. The general City portion of the newsletter is contracted out at a current cost of $5,000 as shown on the Summary of Cost Factors page within this book. 96 DEPARTMENT: CONTINGENCIES 101 GENERAL Actual Actual Adopted Department City Manager Council 49200 CONTINGENCIES Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges 19,689 40,375 ---- 4999 Capital Outlay ------ 6999 Contingencies & Transfers --31,000 35,000 35,000 35,000 TOTALS: CONTINGENCIES 19,689 40,375 31,000 35,000 35,000 35,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This departmentwas established to budget and account for activities not budgeted under other departments. The objectiveof the Contingency departmentis to allow for sufficient flexibility in the overall budget to adapt to items which cannot be projected/forecasted with sufficient certainty to be detailed in the budget. The proposed budget is a $4,000 increase over the current budget. Any of the total proposed contingency of $35,000 that is not required for unexpected items in 2017, will add to the fund balance available for early redemption of the public safety building bonds in 2018. 97 DEPARTMENT: TRANSFERS 101 GENERAL Actual Actual Adopted Department City Manager Council 49300 TRANSFERS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers 700,000 1,684,000 ---- TOTALS: TRANSFERS 700,000 1,684,000 ---- Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This departmentwas established to account for budgeted transfers-out from the General Fund to other city funds Prior to 2016, the objective of this department wasto gradually fund replacement of infrastructure, buildings , and equipment, over time using a portion of the annual property tax revenue received by the general fund. Beginning in 2016, this routine annual funding is budgeted through the use of local government aid recognized directly in the various capital project funds. Therefore, this department is only now used on a case-by-case basis to transfer one-time items as they occur. There are no budgeted items proposed for this department for 2016 or2017. 98 DEPARTMENT: CAPITAL EQUIP. GENERAL GOVERNMENT BLDGS. 431 CAPITAL EQUIPMENT REPLACEMENT FUND Actual Actual Adopted Department City Manager Council 41940 GENERAL GOVERNMENT BUILDINGS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 30,376 ----- 2999 Other Services & Charges ------ 4999 Capital Outlay 21,642 --28,000 28,000 28,000 6999 Contingencies & Transfers ------ TOTALS: GENERAL GOVERNMENT BUILDINGS 52,018 --28,000 28,000 28,000 Activity Description Objectives Budget Comments CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This departmentwas established to account for periodic purchases of equipment that are not included in the budgets of other functional areas, such as equipment used by multiple functional areas, or equipment purchased as a group for the benefit of multiple functional areas. Cost effectively add or replace equipment used by multiple functional areas, or equipment purchased as a group for the benefit of multiple functional areas. Also, on a case-by-case basis, transfer one-time items as they occur. The only item in this budget for2017 is the replacement of four multifunction copiers. These are located at city hall, the police department, the municipal service center (public works), and the Top Valu I liquor store. These machines were purchased in 2011. The standard life cycle for such machines is five years. After five years, the cost to renew the maintenance agreements typically increases significantly. After seven years, the manufacturer typically stops making replacement parts. 99 - This page intentionally left blank - 100 TIF T4:Huset Water 2008A G.O.2008B 2009A 2013 2015 Kmart/Park Area Fund Debt Sewer Fund Storm Sewer Liquor Sull. Shores Public Safety Public Facility GO Improve GO Library Central Ave TIF (T6)Service Debt Service Debt Service Debt Service 315 343 344 345 346 371 372 631 632 634 639 Revenue 30999 Taxes 0 227,434 234,289 0 336,000 64,000 370,000 0 0 0 0 31999 Licenses & Permits 0 0 0 0 0 0 0 0 0 0 0 32999 Intergovernmental 0 400,000 0 0 0 0 0 0 0 0 0 33999 Charge for Services 0 0 0 0 0 0 0 0 0 0 0 34999 Fines & Forfeits 0 0 0 0 0 0 0 0 0 0 0 35999 Miscellaneous 105,600 100 100 100 144,000 1,000 2,500 200 0 100 300 36999 Sales and Related Charges 0 0 0 0 0 0 0 0 0 0 0 39199 Transfers & Non Rev Receipts 0 0 26,000 127,000 0 0 0 162,000 41,000 93,000 389,000 Total Revenue 105,600 627,534 260,389 127,100 480,000 65,000 372,500 162,200 41,000 93,100 389,300 Expenses 0999 Personal Services 0 0 0 0 0 0 0 0 0 0 0 1999 Supplies 0 0 0 0 0 0 0 0 0 0 0 2999 Other Services and Charges 0 0 0 0 0 3,000 140,000 0 0 0 0 4999 Capital Outlay/Debt Service 101,400 622,800 293,000 117,800 460,000 82,300 195,400 18,800 6,000 12,400 187,900 6999 Contingencies & Transfers 0 0 0 0 0 0 0 0 0 0 0 Total Expenses 101,400 622,800 293,000 117,800 460,000 85,300 335,400 18,800 6,000 12,400 187,900 Change to Fund Balance 4,200 4,734 (32,611)9,300 20,000 (20,300)37,100 143,400 35,000 80,700 201,400 Proprietary Fund Information Capital Additions Bond & Loan Principal n/a n/a n/a n/a n/a n/a n/a 185,800 35,000 111,600 195,000 City of Columbia Heights, Minnesota BUDGET 2017 Bonds 10 1 - This page intentionally left blank - 102 Library Director Adult Services Librarian Youth Services Librarian Clerk-Typist II (2) Library Supervisor (3 PT) Pages (11 PT) Library Clerk Library Aide (PT) 2017 103 - This page intentionally left blank - 104 0 200,000 400,000 600,000 800,000 1,000,000 2014201520162017 ActualActualBudgetBudget LIBRARY EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 105 - This page intentionally left blank - 106 Revenue 30999Taxes845,111 31999Licenses & Permits0 32999Intergovernmental0 33999Charge for Services8,718 34999Fines & Forfeits13,000 35999Miscellaneous250 36999Sales and Related Charges0 39199 Transfers & Non Rev Receipts 11,000 Total Revenue 878,079 Expenses 0999Personal Services611,750 1999Supplies103,650 2999Other Services and Charges148,362 4999Capital Outlay0 6999 Contingencies & Transfers 14,317 Total Expenses 878,079 Change to Fund Balance0 City of Columbia Heights, Minnesota 2017 Library 107 - This page intentionally left blank - 108 DEPARTMENT: LIBRARY 240 LIBRARY Actual Actual Adopted Department City Manager Council 45500 LIBRARY Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 559,897 528,589 610,607 611,750 611,750 611,750 1999 Supplies 91,565 92,733 102,300 103,650 103,650 103,650 2999 Other Services & Charges 58,856 83,087 119,045 148,362 148,362 148,362 4999 Capital Outlay ------ 6999 Contingencies & Transfers 32,679 34,881 13,979 14,317 14,317 14,317 TOTALS: LIBRARY 742,997 739,290 845,931 878,079 878,079 878,079 Activity Description Objectives Budget Comments on Proposed Budget Library Narrative Continued on Next Page CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Library serves a diverse community's needs for access to resources, information, and technology in a welcoming environment. The library collects and lends materials in multiple formats including books, magazines, newspapers, music, and videos. It provides educational programs and services including literacy-based story times, adult language learning and literacy programs, reading programs for all ages, discussion groups, arts and cultural events, home delivery of materials, internet access, access to online research databases and computer instruction. Library staff provide customer service during 54 open hours per week. The Library contracts with Anoka County Library for inclusion in an integrated library system which manages patron information and collection inventory, delivery of materials, and access to electronic resources such as databases , e-books ,e-magazines, and downloadable audiobooks. It participates in the Metropolitan Library Service Agency (as an Associate Library), the Minitex multi-state interlibrary loan program, the Statewide Borrowers' Compact , and METRONET. These cooperative agreements enable Columbia Heights patrons to gain access to library materials, special services, and electronic resources available throughout the state of Minnesota. They also provide staff with professional training and development opportunities. In striving to meet the Library's mission in 2017 the staff will continue to provide the services describedin the Activity description. Namely, they will connect visitors with the information and materials they need; provide a safe and welcoming space to study, work, and connect with neighbors; offer educational and entertaining programming for children and adults; and discover and address the unique information and continuing education needs of the Columbia Heights community. 2017 will be the first full year in the Central Avenue facility and HVAC and electrical systems will continue to be adjusted to maximize energy efficiency. Library technology, including RFID-enabled self-check stations and security gates and automated materials handling equipment , will save labor costs which will be offset by increased annual maintenance charges. Increased numbers of public computers and printers will result in additional annual costs. The proposedbudget for 2016 includes a 3.8% increase over 2016 adopted. The overall budget includes a 1.7% increase outside of the 82% increase for information services. The proposed budget incorporates the following changes: Personnel: Personnelcomprises 70% of the overall library budget. It is essentially unchanged from adopted 2016 budget. No labor contracts had been settled for 2017 at time of budget preparation. Part-time Page positions have been reduced from 2.6 to 2 full-time equivalent because of anticipated labor savings due to patron self check technology and automated materials handling equipment. Four of six full-time staff are progressing through the steps of approved compensation ranges. Staffing is minimally sufficient to enable 54 hours of public service per week. 109 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Library Narrative Continued Supplies: Supplies section incorporates a 1.3% increase over 2016. Decreases were made in lines 2011(computer supplies) because all computers were replaced in 2016. In 2017 the line will be used to replace broken keyboards, mice, or monitors as needed. A slight decrease was made in line 2025 (ILS supplies) due to elimination of electro-magnetic security tags which are more expensive than RFID tags. Slight increases are projected in line 2000 (supplies); 2010 (minor equipment) to provide staff with office tools and equipment they need to function in a new space; 2170 (program supplies) to allow the children's librarian to prepare in- house programs rather than contracting with external vendors; 2181 (newspapers and magazines) to reflect double-digit increases in subscription costs for the Star Tribune and Pioneer Press newspapers; 2183 (e-books) to grow the electronic book collection; 2185 (compact discs) to refresh the collection of adult CD books; 2189 (dvds) to build the video collection in new library; and 2990 (commodities purchased for resale) to purchase book bags and earbuds to re-sell to library patrons. Other Services and Charges: This section includes a 24.6% increase. Decreases are projected in lines 3210 (telephone), 3430 (advertising ), 3600 (insurance and bonds), 3810 (electricity), 3830 (gas), and 4050 (garage, labor burden) per budget prep manual estimates. Electricity, gas, water, and sewer charges were anticipated at 10% over 2015 actual costs. As experience is gained in the new building, systems will be adjusted to maximize efficiency. Increases are projected in 3050 (expert and professional )in anticipation of increased charges from Anoka County Library for use of Integrated Library System software and delivery services. Slight increase was made to 3105 (training) to send three librarians to the annual association conference and to provide training for support staff. A slight increase was anticipated in 3220 (postage). The increase in 3250 (other communications) results from an increase in number of computers requiring internet connections and anti-virus software. Increase in 3310 (local travel) reflects actual expenditures in 2015. Slight projected increases in 3820 (water ) and 3850 (sewer) were calculated at 10% over 2015 actuals. Increases to 4000 (repair and maintenance) include annual maintenance charges for two printers and two copiers, three new self check stations, and an automated materials handler in the new building. Increase to 4010 (building maintenance -labor and burden) is due to a slight increase in custodian hours for cleaning a larger building. Increase in 4020 (building maintenance) reflects the anticipated need for carpet cleaning and window cleaning, and annual maintenance charges for HVAC system and monitoring controls (Setpoint). After a year and a half of daily use, the building and site will need painting and landscape updates to keep the 21st century building looking and functioning well. Line 4020 also includes minimal amounts for any needed plumbing , electrical, or miscellaneous repairs after initial construction and system warranties expire. Increased charges for 4040 (information services) are based on the library's use of IS staff resources and are partially offset by a transfer of cable TV revenue. Slight increase in 4330 (subscription memberships) reflect announced rate increases. Increase in 4375 (volunteer recognition) reflects 2015 actual expenditures. CapitalOutlay: No capital outlay anticipated for 2017. Other Financing Uses: 2.4% increase over 2016 for library share of city administration labor. 110 Finance Director Assistant Finance Director IS Director Liquor Operations Manager Liquor Operations Manager PT Retail Clerk (30) PT Retail Clerk (30) Accounting Coordinator Payroll Accountant Accounting Clerk II: Utility Accounting Clerk I: Utility Assistant Liquor Store Manager (4) Assistant Liquor Store Manager (4) Assistant IS Director Store Supervisor (2 FT) (4 PT) Store Supervisor (2 FT) (4 PT) IS Technician Budget Coordinator 2017 Accounting Clerk II Accounting Clerk I Receptionist/ Cashier (PT) 111 - This page intentionally left blank - 112 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 2014201520162017 ActualActualBudgetBudget LIQUOR EXPENDITURE SUMMARY Personal Services Supplies, including Cost of Goods Other Services & Charges Capital Outlay Contingencies & Transfers 113 - This page intentionally left blank - 114 Store #1 Store #2 Store #3 609 609 609 Revenue 30999 Taxes 0 0 0 31999 Licenses & Permits 0 0 0 32999 Intergovernmental 0 0 0 33999 Charge for Services 0 0 0 34999 Fines & Forfeits 0 0 0 35999 Miscellaneous 9,200 7,000 3,200 36999 Sales and Related Charges 4,029,000 3,132,000 1,395,000 39199 Transfers & Non Rev Receipts 0 0 0 Total Revenue 4,038,200 3,139,000 1,398,200 Cost of Goods Sold 3,047,500 2,379,000 1,079,000 Gross Profit 990,700 760,000 319,200 Expenses 0999 Personal Services 504,500 405,000 154,000 1999 Supplies, including cost of goods 3,067,300 2,395,400 1,086,500 2999 Other Services and Charges 264,300 214,000 55,900 4999 Capital Outlay 0 0 0 6999 Contingencies & Transfers 0 0 0 Total Expenses 3,836,100 3,014,400 1,296,400 Change to Fund Balance 202,100 124,600 101,800 Proprietary Fund Information Capital Asset Purchases 0 0 0 City of Columbia Heights, Minnesota BUDGET 2017 Liquor Operating 115 - This page intentionally left blank - 116 DEPARTMENT: LIQUOR STORE #1 609 LIQUOR Actual Actual Adopted Department City Manager Council 49791 LIQUOR STORE #1 Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 465,284 483,806 473,300 504,500 504,500 504,500 1999 Supplies 2,982,020 2,995,066 3,194,100 3,067,300 3,067,300 3,067,300 2999 Other Services & Charges 245,952 239,664 258,100 264,300 264,300 264,300 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: LIQUOR STORE #1 3,693,257 3,718,536 3,925,500 3,836,100 3,836,100 3,836,100 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Municipal liquor stores started after Prohibition as a means for cities to control the distribution of alcohol in their communities. Later, cities found their municipal liquor stores could also be a method of generating needed non-tax revenue. Today, the primary purpose of municipal liquor stores is to control the distribution of alcohol -while simultaneously generating income for the community. Since 1984, theTop Valu I store has had the further goal of providing the community with an outstanding selection of products at very competitive prices through a high-volume low-price strategy. Additionally, when the current Top Valu I facility was constructed in 2007-2008 at 4950 Central Avenue NE, the City Council chose to construct the building to very strict design guidelines, so that this store will be a leading example for other businesses in the community for many years. Our City's three-store municipal liquor operation is the 5th largest in Minnesota, and growing. It has provided funds for City infrastructure, equipment, and mitigation of the negative effects of alcohol in the community through activities such as D.A.R.E. The main objective for Top Valu I for 2017 will be to maintain stable sales by continuing to establish the Top Valu brand as a point-of-destination shopping experience for wine, beer and spirits. This will be achieved primarily by continuing to offer one of the best product selections in the state, at attractive stores with a comfortable environment. Various promotions, tastings, and other special events developed in recent years have proven to be very popular with customers and will be continued in 2016. In addition, the Top Valu stores are consistently developing new strategies to engage and educate more customers on a day-to-day basis apart from the special events. •Within the Supplies category, the cost of goods sold for the liquoroperationis budgeted each year to reflect the most recent sales projectionsavailable. •Apart from the cost of goods sold, proposed operating expenses for all three stores combined show an increase of 2.1% or $34,000 over the current year budget. This is split about equally between increases in the personnel and increases in the other services and charges category. •For 2017, some budgeted personnel costs will shift from Heights Liquor to Top Valu 1 to more closely match actual staffing. •The increase in other services and charges is primarily for advertising, credit card fees and internal charges for building maintenance. •Beginning in 2016, the internal charge to the Liquor Fund for information services is shown separately within each individual store's budget. Whereas prior to 2016, the combined information services cost for all three stores was budgeted within the single department budget of 609.49794 Liquor Non-Operating. 117 DEPARTMENT: LIQUOR STORE #2 609 LIQUOR Actual Actual Adopted Department City Manager Council 49792 LIQUOR STORE #2 Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 398,682 383,829 402,500 405,000 405,000 405,000 1999 Supplies 2,444,307 2,374,418 2,734,100 2,395,400 2,395,400 2,395,400 2999 Other Services & Charges 202,634 191,956 209,200 214,000 214,000 214,000 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: LIQUOR STORE #2 3,045,623 2,950,203 3,345,800 3,014,400 3,014,400 3,014,400 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Municipal liquor stores started after Prohibition as a means for cities to control the distribution of alcohol in their communities. Later, cities found their municipal liquor stores could also be a method of generating needed non-tax revenue. Today, the primary purpose of municipal liquor stores is to control the distribution of alcohol -while simultaneously generating income for the community. Since 1983, theTop Valu II store has had the further goal of providing the community with an outstanding selection of products at very competitive prices through a high-volume low-price strategy. Additionally, when the current Top Valu II facility was constructed in 2007-2008 at 2105 37th Avenue NE, the City Council chose to construct the building to very strict design guidelines, so that this store will be a leading example for other businesses in the community for many years. Our City's three-store municipal liquor operation is the 5th largest in Minnesota, and growing. It has provided funds for City infrastructure, equipment, and mitigation of the negative effects of alcohol in the community through activities such as D.A.R.E. The main objective for Top Valu II for 2017 will be to maintain stable sales by continuing to establish the Top Valu brand as a point-of-destination shopping experience for wine, beer and spirits. This will be achieved primarily by continuing to offer one of the best product selections in the state, at attractive stores with a comfortable environment. Various promotions, tastings, and other special events developed in recent years have proven to be very popular with customers and will be continued in 2017. In addition, the Top Valu stores are consistently developing new strategies to engage and educate more customers on a day-to-day basis apart from the special events. •Within the Supplies category, the cost of goods sold for the liquoroperationis budgeted each year to reflect the most recent sales projectionsavailable. •Apart from the cost of goods sold, proposed operating expenses for all three stores combined show an increase of 2.1% or $34,000 over the current year budget. This is split about equally between increases in the personnel and increases in the other services and charges category. •The increase in other services and charges is primarily for advertising, credit card fees and internal charges for building maintenance. •Beginning in 2016, the internal charge to the Liquor Fund for information services is shown separately within each individual store's budget. Whereas prior to 2016, the combined information services cost for all three stores was budgeted within the single department budget of 609.49794 Liquor Non-Operating. 118 DEPARTMENT: LIQUOR STORE #3 609 LIQUOR Actual Actual Adopted Department City Manager Council 49793 LIQUOR STORE #3 Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 130,196 130,959 170,500 154,000 154,000 154,000 1999 Supplies 961,952 1,020,583 1,028,800 1,086,500 1,086,500 1,086,500 2999 Other Services & Charges 49,623 53,319 50,900 55,900 55,900 55,900 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: LIQUOR STORE #3 1,141,771 1,204,861 1,250,200 1,296,400 1,296,400 1,296,400 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Municipal liquor stores started after Prohibition as a means for cities to control the distribution of alcohol in their communities. Later, cities found their municipal liquor stores could also be a method of generating needed non-tax revenue. Today, the primary purpose of municipal liquor stores is to control the distribution of alcohol -while simultaneously generating income for the community. The storeoperated under the name Heights Liquor is located at 5225 University Avenue NE. It is much smaller and older than our high-volume stores operated under the Top Valu brand. Heights Liquor is run profitably as a small neighborhood convenience operation. Our City's three-store municipal liquor operation is the 5th largest in Minnesota, and growing. It has provided funds for City infrastructure, equipment, and mitigation of the negative effects of alcohol in the community through activities such as D.A.R.E. The main objective for HeightsLiquorfor 2017 will be to maintain stable growth by continuing itsneighborhood convenience store model. This will be achieved primarily by tailoring the limited number of products that can be stocked in this small facility specifically to the store's customer base. The discount purchasing opportunities created by the high volumes at the other two stores are utilized by this store, when applicable. •Within the Supplies category, the cost of goods sold for the liquoroperationis budgeted each year to reflect the most recent sales projectionsavailable. •Apart from the cost of goods sold, proposed operating expenses for all three stores combined show an increase of 2.1% or $34,000 over the current year budget. This is split about equally between increases in the personnel and increases in the other services and charges category. •For 2017, some budgeted personnel costs will shift from Heights Liquor to Top Valu 1 to more closely match actual staffing. •The increase in other services and charges is primarily for advertising, credit card fees and internal charges for building maintenance. •Beginning in 2016, the internal charge to the Liquor Fund for information services is shown separately within each individual store's budget. Whereas prior to 2016, the combined information services cost for all three stores was budgeted within the single department budget of 609.49794 Liquor Non-Operating. 119 Non-Operating 609 Revenue 30999 Taxes 0 31999 Licenses & Permits 0 32999 Intergovernmental 0 33999 Charge for Services 0 34999 Fines & Forfeits 0 35999 Miscellaneous 0 36999 Sales and Related Charges 0 39199 Transfers & Non Rev Receipts 0 Total Revenue 0 Cost of Goods Sold 0 Gross Profit 0 Expenses 0999 Personal Services 0 1999 Supplies, including cost of goods 0 2999 Other Services and Charges 0 4999 Capital Outlay 0 6999 Contingencies & Transfers 549,200 Total Expenses 549,200 Change to Fund Balance (549,200) Proprietary Fund Information Capital Asset Purchases 0 City of Columbia Heights, Minnesota BUDGET 2017 Liquor Non-Operating 120 DEPARTMENT: LIQUOR NON-OPERATING 609 LIQUOR Actual Actual Adopted Department City Manager Council 49794 LIQUOR NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges 16,188 3,460 ---- 4999 Capital Outlay ------ 6999 Contingencies & Transfers 583,386 582,789 550,818 549,200 549,200 549,200 TOTALS: LIQUOR NON-OPERATING 599,574 586,249 550,818 549,200 549,200 549,200 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 To improve the analysis of results at each of the three stores,activity that is not a function of store operations is accounted for separately in thenon-operating department 49794. Thesenonoperating activities routinely include acquisition of equipment over $5,000; construction of building or parking lot improvements; debt service; and transfers to other city funds. The main objectivefor this department for 2017 is to continue funding other departments at the 2016 Levels, including : •The Infrastructure Fund 430 at $50,000. •D.A.R.E. and other police community programs at $9,000 within the General Fund. •Transfer to the Liquor Debt Service Fund 639 of $389,000 for principal, interest, and paying agent fees on the 2007 construction costs of the Top Valu I and II stores. The amount calculated for debt service in this budget is based on the outstanding 2007 bonds. After the February 1, 2017, debt service payment is issued, the 2007 bonds will be eligible for refunding at significantly lower interest rates. Refunding with a new bond issue would likely reduce the August 1 , 2017, interest payment to less than the $90,000 included in this budget, depending on how payments are structured for the new bond issue. 121 - This page intentionally left blank - 122 Police Chief Sergeant 3 Officers 1 FT CSO 5 PT CSO Secretary II-A (2) Clerk-Typist IS Specialist 4 Officers SergeantSergeant Investigations 1DTF 1 Invest 2 SLO Office Supervisor Sergeant 3 Officers Reserves Police Captain Sergeant 2 SCU 4 Officers 2017 123 - This page intentionally left blank - 124 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 2014201520162017 ActualActualBudgetBudget POLICE EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 125 - This page intentionally left blank - 126 Police Capital Police Equipment 101 431 Revenue 30999 Taxes 3,398,810 0 31999 Licenses & Permits 37,000 0 32999 Intergovernmental 491,310 54,778 33999 Charge for Services 249,000 0 34999 Fines & Forfeits 65,000 0 35999 Miscellaneous 27,419 13,147 36999 Sales and Related Charges 0 0 39199 Transfers & Non Rev Receipts 9,000 2,191 Total Revenue4,277,53970,116 Expenses 0999 Personal Services 3,768,127 0 1999 Supplies 180,068 23,000 2999 Other Services & Charges 369,330 0 4999 Capital Outlay 0 110,531 6999 Contingencies & Transfers 0 0 Total Expenses 4,317,525 133,531 Change to Fund Balance (39,986)(63,415) City of Columbia Heights, Minnesota BUDGET 2017 Police 127 - This page intentionally left blank - 128 DEPARTMENT: POLICE 101 GENERAL Actual Actual Adopted Department City Manager Council 42100 POLICE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 3,371,941 3,534,527 3,598,033 3,768,127 3,768,127 3,768,127 1999 Supplies 161,929 165,062 175,676 180,068 180,068 180,068 2999 Other Services & Charges 254,175 283,746 360,322 369,330 369,330 369,330 4999 Capital Outlay 4,073 1,557 ---- 6999 Contingencies & Transfers --11,520 --- TOTALS: POLICE 3,792,118 3,984,891 4,145,551 4,317,525 4,317,525 4,317,525 Activity Description Objectives Budget Comments on Proposed Budget Police Narrative Continued on Next Page CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This is the general budget for day-to-day operations in the Police Department, including personnel costs, general supply costs, and other services and charges. The Police Department provides public safety and crime prevention services to the citizens of Columbia Heights and Hilltop. This includes police patrol, investigations, community policing activities, the Street Crimes unit, a Drug Task Force officer, School Liaison Officers (District #13), traffic enforcement, code enforcement, and administration. The Police Department's Mission Statement is: The Columbia Heights Police Department is committed to active partnerships with the community in order to protect life and property, innovatively solve problems, and enhance the safety and qualify of life in the communities we serve. Each year, the Police Department participates in planning to develop a Strategic Plan for the coming year. The strategies, objectives and action plan outlined in that plan form the framework for the department's activities in the areas of Problem Oriented Policing, Community Oriented Policing/Partnerships and Communication, Accountability, and Training. Further, budgetary planning and spending decisions are based on this plan, particularly in terms of resource allocations, spending for community-related programs, and training. Personnel:Personnel costs for all employees were calculated based on actual 2016 amounts, plus expected movement through salary and longevity steps. Line item 1810 Cola Allowance was included in the amount of $97,100. The fifth sergeant position is currently open, however this position is reflected on the department's Form B with a dollar amount that reflects the difference between top patrol wage/fringe and the wage/fringe of a sergeant. The promotion process is anticipated for early winter 2017. Supplies:Most changes in the Supplies section are minor ones between line items to more closely account for expenditures based on previous years' actual expenditures. The increase over 2016 is 2.5%. 129 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Police Narrative Continued Budget Comments on Proposed Budget Other Services and Charges:Line item 3050 Expert and Professional Services reflects a decrease of $8,500 primarily due to cost savings realized through a new animal control contract with Pet Central, located at 2700 Central Avenue in Minneapolis. Dr. Nelson of Pet Central believes helping with animal impounds is a service he can provide to the community, and the terms of the contract were reconfigured from the previous vendor (Brighton Vet, who no longer wished to provide this service). Our experience with Pet Central so far has been very good, and the change has been beneficial both in terms of cost and proximity. We are budgeting $37,000 for Anoka County Shared Costs for the Public Safety Data System. Although we have not yet been notified of our amount for 2017, it's anticipated that we will see another increase from this year's amount of $33,078. Also of note in this section is the addition of a new line item to denote City I.S. expenses. Our share of this expense has been noted as $31,700, and is calculated on the number of computers in use within the PD. We are also including $3,900 in line item 4000 Repair and Maintenance Services for our new POSS schedule system. A schedule system had been included with the new PSDS, but the County determined that it was not working as anticipated and agencies were directed to discontinue its use. This left us in the position of having to research and implement a system for tracking time for scheduling and payroll purposes. POSS was found to be the most effective and cost effective option. We are in the process of implementing it now with good results so far. Line item 3120 Educational Reimbursement has been reduced to $1,500 due to anticipated number of employees attending college. 130 DEPARTMENT: POLICE CAPITAL EQUIPMENT 431 GENERAL Actual Actual Adopted Department City Manager Council 42100 POLICE CAPITAL EQUIPMENT Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 9,169 46,795 22,750 23,000 23,000 23,000 2999 Other Services & Charges ------ 4999 Capital Outlay 99,635 112,393 117,813 110,531 110,531 110,531 6999 Contingencies & Transfers ------ TOTALS: POLICE CAPITAL EQUIPMENT108,804 159,188 140,563 133,531 133,531 133,531 Activity Description Objectives Budget Comments on Proposed Budget Police Capital Equipment Narrative Continued on Next Page CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Capital Equipment budget for 2017 includes two marked vehicles and one unmarked vehicle, as well as various equipment for those vehicles and related set-up costs. The Police Department's objectives as they relate to Capital Equipment are to obtain and maintain vehicles and capital equipment in a way that meets the needs and requirements of the department, while utilizing best practices to obtain the highest value and affordability. As a part of the Police Department Capital Equipment replacement plan to maintain a safe and dependable vehicle fleet, the Police Department requests authorization to purchase two Ford Police Interceptor patrol vehicles. The purchase of two marked squad cars per year allows the department to keep the fleet in better working order, and aids in controlling costs on replacement parts. This also allows the marked squads to be rotated out of the police fleet after four years of service, and rotated into another department in the city, who in turn get a better operating vehicle for conventional uses. The police department is budgeting for the purchase of two of the Ford Utility vehicles this year. The Utility vehicle has fuel efficiency nearly identical to the Sedan (16 MPG in city v. 17 MPG). The advantages presented by the Utility include the added space for occupants and gear, and it offers increased maneuverability in poor weather conditions. The added room will be used to better store and carry police equipment and supplies to include entry tools, first aid equipment and tactical gear. In addition, the increased size of the passenger compartment in the Utility vehicle offers better room and comfort for our larger and taller officers. The vehicle will be purchased from the dealership awarded under the State of Minnesota Cooperative Purchasing Venture (CPV) 131 CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Police Capital Equipment Narrative Continued Budget Comments on Proposed Budget In addition, the police department is budgeting to replace one unmarked vehicle in 2017. The vehicle scheduled for replacement is a 2007 Ford Escape with over 73,000 miles on it. The age and mileage make this an unsafe vehicle for use in police emergency driving. The police department has researched and selected a 2017 Chevy Impala, or similarly priced and equipped vehicle, listed on the CPV. This vehicle has comparable pricing and fuel economy when compared to past vehicle purchases, and is roomier and better equipped to carry needed police equipment. The total for vehiclesis $80,316. The Police Department is also budgeting to expend up to $13,900.00 for the purchase of replacement mobile radios for the cars listed above. This replacement is in preparation for the current radios to be unsupported by Motorola effective December of 2018. These radios will be purchased through Anoka County and will utilize the vendor listed on the CPV. This inclusion of the radios in the yearly squad builds is meant as a way to defray the costs of updating the radios over several years. In addition, the current listening technology has made police radio communications easily monitored by the public. The encryption of the radios will allow radio communications to be made private which increases officer safety and police effectiveness. The police department is also budgeting to expend up to $39,915.00 outfitting and setting up these vehicles for patrol use. This amount includes the standard set-up as has been done in the past, plus the purchase of necessary equipment for the squads including laptop computers. This number is in line with the 2016 expenditure, and reflects the need to purchase replacement equipment that is unable to be reused due to Ford discontinuing the Crown Victoria. We have had our current squad equipment reviewed to determine if it can be reused. The squad outfitting will be awarded to the vendor listed on the State of MN CPV or a comparable vendor. The total budgeted for squad cars and set-up in 2017 is $133,531.This is a 5.0% decrease from the 2016 number due to the ability to begin to reuse some of the prior squad equipment. 132 133 - This page intentionally left blank - 134 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 11,000,000 12,000,000 13,000,000 14,000,000 15,000,000 2014201520162017 ActualActualBudgetBudget PUBLIC WORKS EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 135 - This page intentionally left blank - 136 Street Urban Engineering Streets Lighting Traffic Signs Parks Forestry 101 101 101 101 101 101 Revenue 30999 Taxes 353,934 763,721 140,398 87,714 874,763 126,844 31999 Licenses & Permits 0 8,000 0 0 0 0 32999 Intergovernmental 19,662 62,926 7,799 4,872 48,595 7,047 33999 Charge for Services 0 4,000 7,000 0 0 28,000 34999 Fines & Forfeits 0 0 0 0 0 0 35999 Miscellaneous 2,855 6,161 1,133 708 7,057 1,023 36999 Sales and Related Charges 0 0 0 0 0 0 39199 Transfers & Non Rev Receipts 0 0 0 0 0 0 Total Revenue 376,451 844,808 156,330 93,294 930,415 162,914 Expenses 0999 Personal Services 310,007 501,428 6,039 63,894 601,337 80,441 1999 Supplies 16,001 160,572 1,005 13,717 95,364 4,455 2999 Other Services and Charges 54,607 191,794 150,938 16,716 242,505 79,510 4999 Capital Outlay 0 0 0 0 0 0 6999 Contingencies & Transfers 0 0 0 0 1,500 0 Total Expenses 380,615 853,794 157,982 94,327 940,706 164,406 Change to Fund Balance (4,164)(8,986)(1,652)(1,033)(10,291)(1,492) Proprietary Fund Information Capital Asset Purchases n/a n/a n/a n/a n/a n/a City of Columbia Heights, Minnesota BUDGET 2017 Public Works 13 7 - This page intentionally left blank - 138 InfrastructureGen FundSt. Aid MaintSt. Aid MaintWaterSewerState Aid ConsStorm FundCap EquipMaintenanceConstructionWaterCap EquipSewerCap EquipConstructionRefuseWater 430431212212601433602432402603604 Revenue 30999 Taxes 0 0 0 0 0 0 0 0 0 0 0 31999 Licenses & Permits 0 0 0 0 0 0 0 0 0 0 0 32999 Intergovernmental 50,000 88,610 114,790 67,360 0 0 0 0 200,000 90,000 0 33999 Charge for Services 0 0 0 0 14,116 0 0 0 0 0 0 34999 Fines & Forfeits 0 0 0 0 0 0 0 0 0 0 0 35999 Miscellaneous 10,000 21,266 0 0 12,798 3,000 5,079 3,000 0 27,500 3,492 36999 Sales and Related Charges 0 0 0 0 2,778,944 79,000 1,759,482 0 0 1,876,250 424,935 39199 Transfers & Non Rev Receipts 50,000 3,544 0 0 0.00 25,000 0 25,000 550,000 0 0 Total Revenue 110,000 113,420 114,790 67,360 2,805,858 107,000 1,764,561 28,000 750,000 1,993,750 428,427 Expenses 0999 Personal Services 140,202 0 81,097 0 418,428 0 343,935 0 0 92,957 145,049 1999 Supplies 0 0 16,085 0 1,427,375 0 1,154,624 0 0 1,766,332 51,625 2999 Other Services and Charges 18,250 0 109,354 0 521,016 0 349,929 0 0 111,162 184,464 4999 Capital Outlay 100,000 216,000 15,000 130,000 5,500 0 10,000 0 750,000 0 0 6999 Contingencies & Transfers 0 0 0 0 187,000 0 331,000 0 0 80,400 98,000 Total Expenses 258,452 216,000 221,536 130,000 2,559,319 0 2,189,488 0 750,000 2,050,851 479,138 Change to Fund Balance (148,452)(102,580)(106,746)(62,640)246,539 107,000 (424,927)28,000 0 (57,101)(50,711) Proprietary Fund Information Capital Asset Purchases n/a n/a n/a n/a 0 0 0 0 0 0 0 City of Columbia Heights, Minnesota BUDGET 2017 Public Works 13 9 - This page intentionally left blank - 140 Storm Water Sewer Sewer Central Building Building Parks Garage Sewer Construct.Construct.Construct. Garage Maint.Cap Imp Cap Imp Cap Equip Cap Equip Fund Fund Fund 701 705 411 412 434 438 651 652 653 Revenue 30999 Taxes 0 0 0 0 0 0 0 0 0 31999 Licenses & Permits 0 0 0 7,500 0 0 0 0 0 32999 Intergovernmental 0 0 250,000 151,355 0 0 0 0 0 33999 Charge for Services 0 0 0 0 0 0 0 0 0 34999 Fines & Forfeits 0 0 0 0 0 0 0 0 0 35999 Miscellaneous 10,000 0 10,000 5,000 400 0 0 9,000 0 36999 Sales and Related Charges 658,515 186,500 0 0 0 0 0 0 0 39199 Transfers & Non Rev Receipts20,000 20,000 23,000 0 4,000 5,000 0 265,000 385,000 Total Revenue 688,515 206,500 283,000 163,855 4,400 5,000 0 274,000 385,000 Expenses 0999 Personal Services 282,518 185,705 0 0 0 0 0 0 0 1999 Supplies 207,011 5,933 0 0 0 0 0 0 0 2999 Other Services and Charges 230,930 5,193 0 0 0 0 0 0 0 4999 Capital Outlay 14,500 0 65,000 350,000 0 0 60,000 275,000 195,000 6999 Contingencies & Transfers 24,000 0 0 0 0 0 0 0 0 Total Expenses 758,959 196,831 65,000 350,000 0 0 60,000 275,000 195,000 Change to Fund Balance (70,444)9,669 218,000 (186,145)4,400 5,000 (60,000)(1,000)190,000 Proprietary Fund Information Capital Asset Purchases 0 0 n/a n/a 0 135,000 325,000 0 250,000 City of Columbia Heights, Minnesota BUDGET 2017 Public Works 14 1 - This page intentionally left blank - 142 DEPARTMENT: ENGINEERING 101 GENERAL Actual Actual Adopted Department City Manager Council 43100 ENGINEERING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 181,133 222,945 295,588 310,007 310,007 310,007 1999 Supplies 20,932 18,156 19,320 16,001 16,001 16,001 2999 Other Services & Charges 78,037 66,793 62,210 54,607 54,607 54,607 4999 Capital Outlay 23,582 45,188 ---- 6999 Contingencies & Transfers ------ TOTALS: ENGINEERING 303,684 353,081 377,118 380,615 380,615 380,615 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This department provides engineering services for public improvement projects. These activities include feasibility analysis, construction design, assessments, construction contract administration and project inspection. A major change has been the addition of the administration of the NPDES Phase III requirements; TMDL reporting; and assuming all responsibilities of the assessing department/functions. Other activities include general engineering, technical and public record keeping, GIS implementation,digital and hardcopy of file maintenance, and public contact. 1. Continue updating and development of the computerized pavement management program for street zone work. 2. Continue updating of City Works software for automation of utility records, maintenance and complaint tracking program at Public Works. 3. Implementation of NPDES Phase III requirements along with TMDL implementation measures and reporting. 4. Develop networking and sharing of other database sources for increased accuracy of owner information. 5. Continue the development of a rehabilitation and/or a maintenance plan for severely deteriorated alleys City-wide. 6. Continue the review and maintenance strategies for state-aid streets The proposed 2017 Engineering budget is $380,615, a 1.0% or 3,497increase from the 2016 budget. Major sections and items contributing to the increase: 1. Personnel increased by 4.88% or $14,419 to account for COLA and market adjustment wage increases. 2. Other line items of the budget have remained flat or had reductions. 143 DEPARTMENT: STREETS 101 GENERAL Actual Actual Adopted Department City Manager Council 43121 STREETS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 485,292 478,484 519,520 501,428 501,428 501,428 1999 Supplies 161,531 128,601 168,894 160,572 160,572 160,572 2999 Other Services & Charges 175,111 213,970 190,484 191,794 191,794 191,794 4999 Capital Outlay 39,314 50,000 4,600 --- 6999 Contingencies & Transfers -1,131 ---- TOTALS: STREETS 861,248 872,186 883,498 853,794 853,794 853,794 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The street department provides for the maintenance of city Rights-of-Ways including streets, alleys and storm sewer. These services include patching, surface repairs, bituminous paving, street sweeping, snow plowing and removal, ice control, miscellaneous projects as required, and public contact. In 2006 public storm sewer maintenance was added to the street dept. to manage the NPDES Phase III requirements. 1. Continue crack sealing asphalt streets in prior street rehab zones. 2. Continue street repair/patching in prior zones of the street rehab program. 3. Review the alley maintenance program for both bituminous and concrete alleys. 4. Continue evaluation of the equipment used and application rates of straight salt for salt use reduction and street ice control cost effectiveness. The overall 2017 budget for the Street Department is $853,496, a 3.4% or $29,704 decrease from 2016. Major line items contributing to the decrease: 1. Personnel decreased by 3.5% or an increase of $18,092 as a maintenance worker position was shifted over to Parks. 2. Supplies decreased by $8,322 with other areas of the Streets budget remaining relatively flat to maintain minimal budget increases. 144 DEPARTMENT: STREET LIGHTING 101 GENERAL Actual Actual Adopted Department City Manager Council 43160 STREET LIGHTING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 1,240 2,984 6,224 6,039 6,039 6,039 1999 Supplies 0 0 980 1,005 1,005 1,005 2999 Other Services & Charges 142,946 137,071 159,621 150,938 150,938 150,938 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: STREET LIGHTING 144,186 140,055 166,825 157,982 157,982 157,982 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the energy costs related to intersection, mid-block, and alley lighting. This activity also includes maintenance and repair of city-owned street lights. 1. Review street lighting along 40th and 41st Avenues for upgrades, replacement or as a minimum, needed repairs. 2. Evaluate replacement of city -owned and maintained lights in Labelle, Sullivan and Prestemon Parks. 3. Initiate review/evaluation of retrofitting City owned street lights to LED's. The 2017proposed Street Lighting budget is $157,892 a decrease of 5.3% or $8,843from 2016. 1. Electric costs are projected down by $8,650 from 2016 budgeted amounts to better reflect actual costs. 145 DEPARTMENT: TRAFFIC SIGNS & SIGNALS 101 GENERAL Actual Actual Adopted Department City Manager Council 43170 TRAFFIC SIGNS & SIGNALS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 69,433 76,120 66,619 63,894 63,894 63,894 1999 Supplies 8,948 10,238 14,472 13,717 13,717 13,717 2999 Other Services & Charges 13,711 18,564 15,490 16,716 16,716 16,716 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: TRAFFIC SIGNS & SIGNALS 92,091 104,921 96,581 94,327 94,327 94,327 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the installation and maintenance of city controlled signs and traffic signals under MNDOT or county agreements. This account group also provides for street striping, curb and parking lot striping and traffic counting. 1. Complete the physical coordinate location (GPS'ing) and development of a computerized sign inventory. 2. Continue Federally mandated Traffic Sign Maintenance Program approved in 2014. 3. Continue programmed replacement of regulatory signs in street rehab zones consistent with approved plan. 4. Upgrade regulatory signs to high intensity-VIP diamond grade on State Aid Streets Street Zone work areas. 5. Begin program of repainting of Trunk Highway signals for proper maintenance and improved appearance on Central and University Avenues. The overall budget proposed in 2017 is $94,327a 2.3% or a$2,254 decrease from the 2016 adopted budget. Major line items contributing to the increase: 1. Personnel decreased by $2,725based to reflect time spent projections. 2. Other line items of the budget have decreased or remained relatively flat to maintain minimal budget increases. 146 DEPARTMENT: PARKS 101 GENERAL Actual Actual Adopted Department City Manager Council 45200 PARKS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 461,088 487,566 508,991 601,337 601,337 601,337 1999 Supplies 77,140 79,516 96,324 95,364 95,364 95,364 2999 Other Services & Charges 235,472 221,444 221,410 222,505 222,505 242,505 4999 Capital Outlay -59,590 ---- 6999 Contingencies & Transfers 2,114 944 1,500 1,500 1,500 1,500 TOTALS: PARKS 775,813 849,060 828,225 920,706 920,706 940,706 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the maintenance of: A. 15 city parks B. 2 public wading pools C. 3 skating and 3 hockey rinks; D. 12 softball/baseball diamonds E. 2 tennis courts F. 12 buildings and other recreational facilities G. All Park trails. H. Landscape maintenance for all municipal buildings, other city-owned properties, Public Art areas, easement areas, and the planning, implementation and construction of various park improvements. I. 1 Splash pad J. 5 Basketball courts 1. Continue park redevelopment based upon approved Master Plans and available funding. 2. Continue Master Planning for parks and engage public input/review process. 3. Continue pursuing State Grant and other funding for park redevelopment, focusing on future wading pool replacement. 4. Continue to develop/encourage neighborhood input regarding park improvements. 5. Improve the turf condition of athletic fields -including drainage and weed control. The 2017 Parks proposed budget is $920,706, an increase of 11.2% or$92,481, from the 2016 adopted budget. Major line item increases include: 1. Personnel increased $92,346 to account for shifting a position from Streets (need based), COLA increases, and step system movement. 2. Other line items of the budget have decreased or remained relatively flat. 147 DEPARTMENT: URBAN FORESTRY 101 GENERAL Actual Actual Adopted Department City Manager Council 46102 URBAN FORESTRY Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 54,506 66,234 76,868 80,441 80,441 80,441 1999 Supplies 1,836 5,476 4,455 4,455 4,455 4,455 2999 Other Services & Charges 80,055 89,255 75,354 79,510 79,510 79,510 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: URBAN FORESTRY 136,397 160,965 156,677 164,406 164,406 164,406 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for tree trimming, removal of hazardous, diseased, or dead trees (on city-owned properties except for parks), and replanting of new trees. It includes shaping and maintaining boulevard trees in a healthy condition, removal of downed branches, and clearing obstructed signs. It also provides for disease eradication, hazardous tree inspections, corner visibility, and brush in the alley inspections. An Emerald Ash Borer (EAB) Program was approved by the Council in 2014 to proactively manage the threat of EAB. This activity also provides inspection and removal of diseased Elm, Oak, and Ash trees on private trees. The City pays 25% of the City Contractor's removal cost, the property owner pays 75%. 1. An EAB Program was established for the treatment of City owned Ash trees consistent with the approved EAB Plan. 2. Concentrate on boulevard tree trimming by residential street rehabilitation zones. 3. Trim sidewalk and street sign locations, focusing on Street Rehab Zone work. 4. Contractual trimming at parks with paved walking paths to maintain safe pathways. 5. Contractual training (Arborists) for improving staff tree trimming techniques. 6. Focus management of the tree inspection program to maximize eradication, control the spread of tree diseases, and impose safety with limited funding. 7. Continue the tree care program along the Huset Parkway area and University service drive plantings. 8. Care and development of newly planted trees at the new Library. The proposed 2017 Tree Care and Maintenance budget is $164,406an increase of 4.9% or$7,729from the adopted 2016 budget. Major line item contributing to the increase: 1. Personnel increased $3,573 to account for projects COLA wage increases and market rate adjustments. 2. Expert & Professional Services increased over $1,800 for continued EAB services. 3. Repair and Maintenance Services increased by $2,000 for tree removal services. 148 DEPARTMENT: STATE AID MAINTENANCE 212 STATE AID MAINTENANCE Actual Actual Adopted Department City Manager Council 43190 STATE AID MAINTENANCE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 59,608 40,367 63,873 81,097 81,097 81,097 1999 Supplies 7,717 3,203 17,085 16,085 16,085 16,085 2999 Other Services & Charges 36,663 37,180 104,321 109,354 109,354 109,354 4999 Capital Outlay ---15,000 15,000 15,000 6999 Contingencies & Transfers 9,302 ----- TOTALS: STATE AID MAINTENANCE 113,291 80,750 185,279 221,536 221,536 221,536 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the maintenance and repair of state aid streets and ROW as designated within the City and is funded by the Municipal State Aid system. 1. Continue the implementation of the 5-year Capital Improvement Program, originally developed in 1999, and periodically updated, as part of the certified status of local streets. 2. Maintain 'certified' complete status for our local MSAS; inspected and recertified by MNDOT every two years, which provides funding for our local roads. 3. Integrate street ratings performed in 2013 into the City pavement management system to update the S-A CIP. 4. Crack seal state aid streets (Joint Multi-City contract) The proposed 2016 budget is $221,536 an increase of $36,257from 2015. 1. Personnel increased $17,224 to account for increased staff time to address maintenance needs, COLA increases, and step system movement. 2. Capital Outlay increased by $15,000 to for the replacement of back-lit street signs to LED on Central. 149 DEPARTMENT: STATE AID GEN'L CONSTRUCTION 212 STATE AID MAINTENANCE Actual Actual Adopted Department City Manager Council 43191 STATE AID GEN'L CONSTRUCTION Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay --310,000 130,000 130,000 130,000 6999 Contingencies & Transfers ------ TOTALS: STATE AID GEN'L CONSTRUCTION --310,000 130,000 130,000 130,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This fund is used for major maintenance projects on the City's municipal state aid streets. In 1999, the City was asked by the Office of State Aid to provide a detailed five year program, explaining how Columbia Heights plans on spending MSA fund balance. Consistent with that request, a 5-year plan was developed and updated on 5-year cycles. 1. Continue rating of State Aid Streets for annual routine maintenance and/or major repair projects as needed. 2. Continue maintain 'certified' complete status for our local MSAS; inspected and recertified by MNDOT every two years, which provides funding for our local roads. 3. Crack sealing of SA Streets not recommended for rehabilitation. 1. Extensive program of crack sealing SA Streets based on condition index. 2. Replacement existing backlit street name signs with new LED signs. 150 DEPARTMENT: CAPITAL EQUIPMENT REPLACEMENT ENGINEERING 431 CAP EQUIP REPLACEMENT Actual Actual Adopted Department City Manager Council 43100 ENGINEERING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay ---25,000 25,000 25,000 6999 Contingencies & Transfers ------ TOTALS: CAP EQUIP REPLACEMENT ---25,000 25,000 25,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 To maintain the Public Works fleet of vehicles and equipment while evaluating equipment use and condition to maximize the service life of each piece of equipment. Item & Projected Cost The following requests have been made for Engineering Capital Equipment Replacement: 1. Replacement of the Wide Format Printer/Copier and Plotter into a single machine. Cost = $25,000 The Capital Equipment fund was established to fund long-term capital equipment needs in the General fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling of long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when larger, more costly equipment will need to be purchased. This, in turn, eliminates the highs and lows of budgeting as an equal dollar amount is set aside each year. 151 DEPARTMENT: CAP EQUIP REPLACEMENT PARKS 431 CAP EQUIP REPLACEMENT Actual Actual Adopted Department City Manager Council 45200 PARKS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay 28,110 47,190 -13,000 13,000 13,000 6999 Contingencies & Transfers ------ TOTALS: CAP EQUIP REPLACEMENT PARKS 28,110 47,190 -13,000 13,000 13,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the maintenance of: A. 15 city parks B. 3 public wading pools C. 4 skating and 4 hockey rinks; D. 12 softball/baseball diamonds E. 2 tennis courts F. 12 buildings and other recreational facilities G. park trails. This department also provides landscape maintenance for all municipal buildings, other city -owned properties, easement areas, and the planning, implementation and construction of various park improvements. To maintain the Public Works fleet of vehicles and equipment while evaluating equipment use and condition to maximize the service life of each piece of equipment Item & Projected Cost The following requests have been made for Parks Capital Equipment Replacement: 1. Replacement of our Zero Turn mower with similar Z-Turn mower. Cost = $ 13,000. 152 DEPARTMENT: CAP EQUIP REPLACEMENT STREETS 431 CAP EQUIP REPLACEMENT Actual Actual Adopted Department City Manager Council 43121 STREETS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay -42,078 28,875 178,000 178,000 178,000 6999 Contingencies & Transfers ------ TOTALS: CAP EQUIP REPLACEMENT STREETS -42,078 28,875 178,000 178,000 178,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Capital Equipment fund was established to fund long-term capital equipment needs in the General fund. This was accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling of long term replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when larger, more costly equipment will need to be purchased. This, in turn, eliminates the highs and lows of budgeting as an equal dollar amount is set aside each year. To maintain the Public Works fleet of vehicles and equipment while evaluating equipment use and condition to maximize the service life of each piece of equipment. Item & Projected Cost The following requests have been made for Streets Capital Equipment Replacement: 1. Replace Elgin Crosswind Sweeper -costs split evenly between the Streets and Storm Sewer departments. Cost = $135,000. 2. Replace 4x4 pickup with a 4x2 pickup. Cost = $25,000. 3. Replacement of a snow plow and box. Cost = $18,000 153 DEPARTMENT: WATER UTILITY SOURCE OF SUPPLY 601 WATER UTILITY Actual Actual Adopted Department City Manager Council 49400 SOURCE OF SUPPLY Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 1,200,008 1,221,185 1,369,192 1,333,397 1,333,397 1,333,397 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: WATER UTILITY SOURCE OF SUPPLY1,200,008 1,221,185 1,369,192 1,333,397 1,333,397 1,333,397 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This department covers potable water purchased from the City of Minneapolis for resale to the residents of Columbia Heights. Amounts will vary from year to year based upon demand. In 2004,the City entered into a long -term contract with the City of Minneapolis establishing rates for the next 30 years. The Contract was updated in 2014 based on an updated Cost of Service Study as detailed in the Contract. 1. The City completed our third utility rate study with 2017 being the 2nd year of implementation -continue to monitor revenue vs. expense forecasts from the study. 2. Continue valving/isolation and directional flushing of our system zones distribution piping to improve water quality issues. 3. Continue to participate in the Minneapolis Water Advisory Board with other Cities provided drinking water by the MWW. The estimated cost of water purchased from the City of Minneapolis is $1,333,397, a 2.6% decrease from 2016 budgeted. Staff estimates annual consumption based upon past usage and the contract rates with Minneapolis, and we have been experiencing a slight decline in water consumption throughout the City. 154 DEPARTMENT: WATER UTILITY DISTRIBUTION 601 WATER UTILITY Actual Actual Adopted Department City Manager Council 49430 DISTRIBUTION Expense Expense Budget Proposed Proposed Adopted Line ItemDescription 2014 2015 2016 2017 2017 2017 0999 Personal Services 373,491 338,189 405,480 418,428 418,428 418,428 1999 Supplies 90,293 70,050 101,278 93,978 93,978 93,978 2999 Other Services & Charges 425,223 456,179 499,007 521,016 521,016 521,016 4999 Capital Outlay ---5,500 5,500 5,500 6999 Contingencies & Transfers 25,000 25,000 25,000 25,000 25,000 25,000 TOTALS: WATER UTILITY DISTRIBUTION 914,006 889,418 1,030,765 1,063,922 1,063,922 1,063,922 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the operation and maintenance of the City's entire water distribution system, including the water tower, water mains, hydrants, valves, meters, pump stations (2), sprinkler systems (3), and providing locate services for city utilities as required by the Gopher State One Call system. 1. Continuation of the annual water main cleaning and lining program, performed cooperatively with the City of Minneapolis to improve water quality and flow. 2. Completion of the three year Cleaning and Lining Program approved in 2014 and initiated in 2015. 3. Continue tracking and documenting water quality complaints and develop remedial response alternatives. 4. Perform C-factor testing on segments of water system to develop the next 3 yr. program area of cleaning and lining. 5. Maintain system by leak detecting, testing water samples, repair water main breaks , pumps, valves hydrants, etc. 6. Continue and refine our directional hydrant flushing program. The proposed 2017 budget is $1,063,922an increase of 3.2% or $33,157 from the 2016 adopted budget. Major line items contributing to the increase: 1. Personnel increased $12,948 to account for a project COLA increase and contract step increases. 2. Increases in employee training (new/ inexperienced staff). 3. Equipment, building and infrastructure depreciation increased over $15,269. 155 DEPARTMENT: WATER UTILITY NON-OPERATING 601 WATER UTILITY Actual Actual Adopted Department City Manager Council 49449 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies -3,158 ---- 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers 455,400 392,827 268,000 162,000 162,000 162,000 TOTALS: WATER UTILITY NON-OPERATING 455,400 395,985 268,000 162,000 162,000 162,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This budget primarily accounts for transfers to the Water debt service fund. This budget primarily accounts for transfers to the Water debtservice fund. This budget primarily accounts for transfers to the Water debt service fund,$162,000budgeted for 2017. 156 DEPARTMENT: SEWER UTILITY COLLECTIONS 602 SEWER UTILITY Actual Actual Adopted Department City Manager Council 49450 COLLECTIONS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 184,415 191,594 354,061 343,935 343,935 343,935 1999 Supplies 43,691 24,744 59,833 56,833 56,833 56,833 2999 Other Services & Charges 291,507 266,894 333,558 349,929 349,929 349,929 4999 Capital Outlay ---10,000 10,000 10,000 6999 Contingencies & Transfers 25,000 25,000 25,000 25,000 25,000 25,000 TOTALS: SEWER UTILITY COLLECTIONS 544,613 508,232 772,452 785,697 785,697 785,697 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for the operation and maintenance of the City's sanitary sewer collection system. Included in this activity are inspections and repairs of manholes, trunk and main sewer lines, and lift stations (4). Annual sewer flows are between 500 and 555 million gallons to MCES treatment facilities. 1. Continue I/I program development in Collection District 3, and possibly District 2 for the removal of clear water flows in our Collection System -in response to the MCES' Ongoing I/I Program. 2. Continue aggressive sanitary sewer cleaning program on a 3-year repeating cycle city-wide, and trouble lines -annually. 2. Continue sanitary sewer system evaluations through the new televising and reporting program. 3. Continue annual sanitary sewer lining program. 4. Continue manhole inspections with televising inspection reports resulting in the rehab of existing sewer line structures throughout the City. 5. Continuation of the private line inspection program in 2017 as part of our I/I Program. The 2017 Sewer Collections proposed budget is $785,698 which is a increase of 1.7% or $13,246 from 2016. Major line items contributing to the increase: 1. Insurance and bonds increased $5,770 2. Repair and Maintenance services increased $10,000 to address increased repairs 157 DEPARTMENT: SEWER UTILITY DISPOSAL 602 SEWER UTILITY Actual Actual Adopted Department City Manager Council 49480 DISPOSAL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 975,068 974,822 1,097,791 1,097,791 1,097,791 1,097,791 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: SEWER UTILITY DISPOSAL 975,068 974,822 1,097,791 1,097,791 1,097,791 1,097,791 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This department provides for fees paid to the Metropolitan Council Environmental Services for sewage treatment disposal. Costs will vary from year to year based upon flows. Rates from the MCES have begun a modest increase over the last decade. Rates began climbing in 2004 and it is anticipated that rates will continue to increase by 3.5% to 5.5% over the next several years. The proposed 2017 Sewage Disposal budget is $1,097,791. This represents a 0% increase from the 2016 adopted budget to account for lower water consumption in our estimated sewage flows. 158 DEPARTMENT: SEWER UTILITY NON-OPERATING 602 SEWER UTILITY Actual Actual Adopted Department City Manager Council 49499 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line ItemDescription 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies -3,158 ---- 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers 164,087 252,000 40,000 306,000 306,000 306,000 TOTALS: SEWER UTILITY NON-OPERATING 164,087 255,158 40,000 306,000 306,000 306,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This budget primarily accounts for transfers to the Sewer debt service fund. Sewer bonds outstanding are from the 2013 Bond issue. This budget primarily accounts for transfers to the Sewer debt service fund. This budget primarily accounts for transfers to the Sewer debt service fund,with$41,000 budgeted for 2017. 159 DEPARTMENT: STORM SEWER UTILITY COLLECTIONS 604 STORM SEWER UTILITY Actual Actual Adopted Department City Manager Council 49650 COLLECTIONS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 107,990 109,258 133,271 145,049 145,049 145,049 1999 Supplies 9,082 17,094 50,209 51,625 51,625 51,625 2999 Other Services & Charges 182,860 301,205 182,496 184,464 184,464 184,464 4999 Capital Outlay ------ 6999 Contingencies & Transfers 5,000 5,000 5,000 5,000 5,000 5,000 TOTALS: STORM SEWER UTILITY COLLECTIONS304,931 432,557 370,976 386,138 386,138 386,138 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This department provides for the operation and maintenance of the City's storm sewer system, including NPDES Phase III permit requirements (pollution prevention), annual MS4 reporting -including TMDL reporting for Silver Lake, inspection and repair of storm sewer pipes, catch basins, manholes, and drainage ponds, and surface water related activities and inspections of land disturbing activities for erosion control. 1. Implement NPDES Phase III requirements for activities and reporting system -3rd Generation Plan was approved by the MPCA in 2013. First report under the 3rd generation permit now includes TMDL reporting -Silver Lake 2. Complete the Water Resource Management Plan (WRMP), meeting the standards of the MWMO and the updated RCWD plan. 3. Support and coordinate with the maintenance activities in the Streets Department. 4. Rehab existing structures and/or main lines throughout the City. 5. Storm sewer system evaluation: conduct televising and inspections of storm sewer lines. The proposed 2017 budget is $386,138 an increase of 4.1% or$ 15,162 from the 2016 adopted budget. Major line items contributing to the increase: 1. Personnel increased $11,778 to account for the Streets/Parks Super's time spent and a projected COLA increase. 2. Other line items remained flat or had minor increases. 160 DEPARTMENT: STORM SEWER UTILITY NON-OPERATING 604 STORM SEWER UTILITY Actual Actual Adopted Department City Manager Council 49699 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers 141,000 142,446 133,000 93,000 93,000 93,000 TOTALS: STORM SEWER UTILITY NON-OPERATING141,000 142,446 133,000 93,000 93,000 93,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This budget primarily accounts for transfersto the Storm Sewer debt service fund. This budget primarily accounts for transfers to the Storm Sewer debt service fund,$93,000budgeted for 2017. This budget primarily accounts for transfers to the Storm Sewer debt service fund. 161 DEPARTMENT: CAP EQUIP REPLACEMENT STORM SEWER 438 CAP EQUIP REPLACEMENT STORM SEWERActual Actual Adopted Department City Manager Council 49699 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: CAP EQUIP REPLACEMENT STORM SEWER------ Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Capital Equipment fund was established to fund long-term capital equipment needs inthe Storm 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, more costly equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year. To maintain the Public Works fleet of vehicles and equipment while evaluating equipment use and condition to maximize the service life of each piece of equipment. Item & Projected Cost The following requests have been made for Storm Sewer Capital Equipment Replacement: 1. Replace Elgin Crosswind Sweeper -costs split evenly between the Streets and Storm Sewer departments. Cost = $135,000. 162 DEPARTMENT: REFUSE DISPOSAL 603 REFUSE FUND Actual Actual Adopted Department City Manager Council 49510 REFUSE DISPOSAL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies 1,493,372 1,532,417 1,703,477 1,760,794 1,760,794 1,760,794 2999 Other Services & Charges ------ 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: REFUSE DISPOSAL 1,493,372 1,532,417 1,703,477 1,760,794 1,760,794 1,760,794 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Contracted costs and billings for refuse, single sort recycling, yard waste collection, and disposal are separated and accountedfor in this department to enable tracking of actual costs for the contract, and to facilitate accurate reporting to state and county agencies as required. The City negotiated a three year extension to contract with Advanced Disposal (formerly Veolia ES) through December 2017. Under this contract, the hauler provides all households and multi-dwelling properties with garbage carts , dumpsters, and single sort recycling . Residents may request a change of service level by calling city staff, which bills the properties for refuse service. 1. Promote responsible waste practices, through training and education, to reduce municipal solid waste tonnages and the resulting tipping fee costs. 2. Provide cost-effective options for disposal of problem items. 3. Publicize the disposal options available for residents. 4. The refuse/recycling contract ends in December 2017 with the current provider, Advanced Disposal (formerly Veolia). 5. Manage process for a new Contract RFP in 2017. The Refuse Disposal Budget is $1,760,794 , a 3.4% increase of $57,317 from 2016. This increase reflects a contractual 3% increase over 2016 with Advanced Disposal, and to reflect an estimated 4% increase of tipping fees at the Anoka County RRT owned by GRE (Great River Energy). The Refuse line item #2910 accounts for both Contractor service costs and tipping fees for disposal of solid waste. Typically 40% of the total is tipping fees and 60% is contractor charges. 163 DEPARTMENT: REFUSE COLLECTION & DISPOSAL 603 REFUSE FUND Actual Actual Adopted Department City Manager Council 49520 REFUSE COLLECTION AND DISPOSAL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 45,532 51,840 41,121 43,307 43,307 43,307 1999 Supplies 572 80 534 534 534 534 2999 Other Services & Charges 15,071 15,378 62,535 66,061 66,061 66,061 4999 Capital Outlay ------ 6999 Contingencies & Transfers 81,041 82,138 39,049 40,200 40,200 40,200 TOTALS: REFUSE COLLECTION & DISPOSAL 142,217 149,435 143,239 150,102 150,102 150,102 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity manages 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. 1. Manage the total refuse collection and disposal operations and the Advanced Disposal (AD) performance of contract. 2. Resolve property owners and residents service issues. 2. Encourage a greater use of the low-volume option for those who require only the very basics in disposal services. 3. Work with owner/managers/caretakers and tenants of multi-unit facilities and rental properties to provide all the disposal services they need in the most cost -effective manner, thereby reducing the number of complaints from and about these buildings. 4. Promote the unique aspects of the City Refuse Contract and encourage residents to effectively use the services available to them as Columbia Heights residents. The Refuse Collection & Disposal budget is $145,787, a 1.8% increase of $2,548 from 2016. Major changes to budget: Personnel costs increased over $1,800 Finance labor transfer increased over $1,100 164 DEPARTMENT: REFUSE FUND RECYCLING 603 REFUSE FUND Actual Actual Adopted Department City Manager Council 49530 RECYCLING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 37,392 38,972 44,945 46,381 46,381 46,381 1999 Supplies 6,040 7,794 4,399 4,399 4,399 4,399 2999 Other Services & Charges 42,501 44,092 37,606 37,901 37,901 37,901 4999 Capital Outlay ------ 6999 Contingencies & Transfers 36,040 37,139 39,049 40,200 40,200 40,200 TOTALS: REFUSE FUND RECYCLING 121,972 127,997 125,999 128,881 128,881 128,881 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides management of the recycling contract between the City and Advanced Disposal. The City contracts with the hauler to collect items in the single sort collection program, plus tires and scrap metal at the recycling drop-off center. The City continues to manage the SCORE grant program and all other recycling operations. 1. Manage the total recycling/yard waste operations and the AD performance of Refuse and Recycling Contract and other recycling service provider/vendor operations. 2. Continue to educate residents to all the items that can be recycled curbside, and at our Recycling Drop-off Center, and the numerous other options available within the area. 3. Continue to work with multiple dwelling units in our community to educate renters and owners alike to all the recycling opportunities available. 4. Work closely with service organizations and residents to effectively utilize our Recycling Center. 5. Continue review of an organics recycling service and research best practices to execute curbside, most likely combined with yard waste, . Evaluate initiating a pilot area in 2017 if not in 2016 (will be brought forward as a separate project if determined to be feasible). 6. Plan waste reduction (to generate savings from less trash disposal tipping fees) and recycling programs, plus manage SCORE grant requirements which are increasing (see SCORE agreement Attachment 'B' for summary of subsidized programs). The Recycling budget for 2017 is $128,512 a 2.0% increase of $2,513 from 2016. Major line items that contributed to the increase: 1. Personnel increase $1,300 2. Labor transfer to finance increased $1,200 165 DEPARTMENT: REFUSE FUND HAZARDOUS WASTE 603 REFUSE FUND Actual Actual Adopted Department City Manager Council 49540 HAZARDOUS WASTE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 693 1,881 3,171 3,269 3,269 3,269 1999 Supplies 0 0 605 605 605 605 2999 Other Services & Charges 8,857 9,842 5,500 7,200 7,200 7,200 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS:9,550 11,723 9,276 11,074 11,074 11,074 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity administers the handling of hazardous waste generated by the City of Columbia Heights residential properties. Such items include fluorescent lamps, solvents, waste and automotive fluids, paints /chemicals, and illegally dumped electronic and other problem materials. Anoka County provides household hazardous waste services primarily through a year-round drop-off facility located in Blaine that serves the entire county. 1. Manage the HHW (Household Hazardous Waste) operations and AD performance of Refuse and Recycling contract including other recycling service provider/vendor operations. 2. Continue to manage collection of fluorescent bulbs from residents, small businesses, and city buildings to facilitate proper disposal. Administer Xcel energy grant to pay for operations. 3. Promote and encourage residents to use the Anoka County Household Hazardous Waste drop-off facility. 4. Educate residents to those items that are hazardous, costly to dispose of, and accepted only at a licensed disposal facility, and what options may be available to purchase more wisely. 5. Continue to provide SCORE subsidized monthly electronics collection. 6. Work with Anoka County to certify the CH recycling center for HHW collection. The Hazardous Waste budget increased by 19.4% or $1,798 from 2016. Major changes to budget: 1. Other service and charges increased $1,700 for electronics and household battery disposal. 166 DEPARTMENT: STATE AID CONSTRUCTION 402 STATE AID CONSTRUCTION Actual Actual Adopted Department City Manager Council 43191 STATE AID GEN'L. CONSTRUCTION Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges -161,370 ---- 4999 Capital Outlay 178,706 -1,960,000 750,000 750,000 750,000 6999 Contingencies & Transfers ------ TOTALS: STATE AID CONSTRUCTION 178,706 161,370 1,960,000 750,000 750,000 750,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This fund is used for capital improvement projects on the City's municipal state aid streets. In 1999, the City was asked bythe Office of State Aid to provide a detailed five year program, explaining how Columbia Heights plans on spending down its excessive MSA fund balance. Consistent with that request, a 5-year plan was developed and updated on 5-year cycles. 1. Continue rating of State Aid Streets for annual rehabilitation and/or major repair projects as needed. 2. Develop plan for major rehab of shared street segments with adjoining cities -Minneapolis for 37th and Fridley for 53rd. 1. Mill & Overlay State Aid streets based on 2014/2015 pavement findings. 2. Safety improvements along 53rd Avenue from Central Avenue to Medtronic west entrance (MnDOT Cooperative Agreement Grant) 167 DEPARTMENT: CAPITAL IMP CENTRAL GARAGE 411 CAPITAL IMP GEN GOV BLDG.Actual Actual Adopted Department City Manager Council 49950 CENTRAL GARAGE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay --400 65,000 65,000 65,000 6999 Contingencies & Transfers ------ TOTALS: CAPITAL IMP GEN GOV BLDG.--400 65,000 65,000 65,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The objective for each of the departments within fund 411 is to fund building improvements, when they are necessary, without burdening annual operating budgets to do so. 1. Replacement/repairs of window that are failing and leaking on north side of building. 2. Repairs to exterior block and spot painting of building. Fund 411 was established to account for building improvements and major maintenance not included in operating budgets. The City Council has committed funds here as they have become available over time, creating a fund balanceavailable for building improvements. Recently, the City has taken steps to incorporate building improvements and major maintenance into its Capital Improvement Program (CIP), similar to the planning process used for city infrastructure. 168 DEPARTMENT: CAPITAL IMP POLICE 411 CAPITAL IMP GEN GOV BLDG.Actual Actual Adopted Department City Manager Council 42100 POLICE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges --1,000 --- 4999 Capital Outlay --200 --- 6999 Contingencies & Transfers --0 --- TOTALS: CAPITAL IMP GEN GOV BLDG.--1,200 --- Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The objective for each of the departments within fund 411 is to fund building improvements, when they are necessary, without burdening annual operating budgets to do so. No activity for 2017. Fund 411 was established to account for building improvements and major maintenance not included in operating budgets. The City Council has committed funds here as they have become available over time, creating a fund balanceavailable for building improvements. Recently, the City has taken steps to incorporate building improvements and major maintenance into its Capital Improvement Program (CIP), similar to the planning process used for city infrastructure. 169 DEPARTMENT: CAPITAL IMP FIRE 411 CAPITAL IMP GEN GOV BLDG.Actual Actual Adopted Department City Manager Council 42200 FIRE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges --1,000 --- 4999 Capital Outlay --200 --- 6999 Contingencies & Transfers ------ TOTALS: CAPITAL IMP GEN GOV BLDG.--1,200 --- Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The objective for each of the departments within fund 411 is to fund building improvements, when they are necessary, without burdening annual operating budgets to do so. No activityfor 2017. Fund 411 was established to account for building improvements and major maintenance not included in operating budgets. The City Council has committed funds here as they have become available over time, creating a fund balanceavailable for building improvements. Recently, the City has taken steps to incorporate building improvements and major maintenance into its Capital Improvement Program (CIP), similar to the planning process used for city infrastructure. 170 DEPARTMENT: CAP IMP GEN GOV BLDG - CITY HALL 411 CAPITAL IMP-GEN GOVT. BLDG Actual Actual Adopted Department City Manager Council 41940 GENERAL GOVERNMENT BUILDINGS - CITY HALLExpense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies -260 ---- 2999 Other Services & Charges -22,455 ---- 4999 Capital Outlay --37,750 --- 6999 Contingencies & Transfers ------ TOTAL: GENERAL GOVERNMENT BUILDINGS CAPITAL OUTLAY - CITY HALL-22,715 37,750 --- Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 No activity for 2017. Fund 411 was established to account for building improvements and major maintenance not included in operating budgets. The City Council has committed funds here as they have become available over time, creating a fund balanceavailable for building improvements. Recently, the City has taken steps to incorporate building improvements and major maintenance into its Capital Improvement Program (CIP), similar to the planning process used for city infrastructure. The objective for each of the departments within fund 411 is to fund building improvements, when they are necessary, without burdening annual operating budgets to do so. 171 DEPARTMENT: CAP IMP GEN GOV BLDG - LIBRARY 411 CAPITAL IMP-GEN GOVT. BLDG Actual Actual Adopted Department City Manager Council 45500 LIBRARY Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay --55,300 --- 6999 Contingencies & Transfers ------ TOTAL: CAP IMP GEN GOV BLDG - LIBRARY--55,300 --- Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 No activity for 2017. Fund 411 was established to account for building improvements and major maintenance not included in operating budgets. The City Council has committed funds here as they have become available over time, creating a fund balance available for building improvements. Recently, the City has taken steps to incorporate building improvements and major maintenance into its Capital Improvement Program (CIP), similar to the planning process used for city infrastructure. The objective for each of the departments within fund 411 is to fund building improvements, when they are necessary, without burdening annual operating budgets to do so. 172 DEPARTMENT: CAP IMP PARKS 412 CAPITAL IMPROVEMENT PARKS Actual Actual Adopted Department City Manager Council 45200 PARKS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges 661 ----- 4999 Capital Outlay --156,500 350,000 350,000 350,000 6999 Contingencies & Transfers ------ TOTALS: CAP IMP PARKS 661 -156,500 350,000 350,000 350,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides for capital improvements in the City's park system, including major improvements and major repairs/replacements to park buildings, playgrounds, recreational facilities, and park amenities. 1. Continued development of Master Planning in Parks selected by the Park & Rec Commission 2. Investigate funding alternatives for Parks Capital Improvements 3. Update Parks 5-year CIP Keyes Park improvements. 173 DEPARTMENT: INFRASTRUCTURE FUND 430 INFRASTRUCTURE FUND Actual Actual Adopted Department City Manager Council 46323 CAP IMP EXPENSE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services --133,116 140,202 140,202 140,202 1999 Supplies ------ 2999 Other Services & Charges -1,184 7,850 18,250 18,250 18,250 4999 Capital Outlay -300,157 200,000 100,000 100,000 100,000 6999 Contingencies & Transfers ------ TOTALS: INFRASTRUCTURE FUND -301,340 340,966 258,452 258,452 258,452 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The City's street rehabilitation program was initiated with funding from liquor funds in 1996, and with annual transfers, will perpetuate the continued investment into the maintenance and improvements of the City's streets. An additional source of revenue was secured in 2000, on a 2-year renewable cycle, with the certification of the City State-Aid Street System, making available limited state aid funding. 2017 will focus on MSA streets. The Infrastructure Fund supports city costs to perpetuate the city-wide street rehab program. Two entire cycles of the city-wide zones has been completed. The 3rd cycle of the has now completed Zones 1, 2 & 3 located east of Central Avenue. 2017 will be an off year with Zone work beginning in 2018 in Zone 4. The Infrastructure Fund budget for 2017 is $258, 451 a decrease of $82,515 from 2016 . 174 DEPARTMENT: WATER CONSTRUCTION FUND NON-OPERATING 651 WATER CONSTRUCTION FUND Actual Actual Adopted Department City Manager Council 49449 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay --225,000 60,000 60,000 60,000 6999 Contingencies & Transfers ------ TOTALS: WATER CONSTRUCTION FUND NON-OPERATING--225,000 60,000 60,000 60,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This fund covers capital improvements to the City's water distribution system and the reconstruction and/or repairs to the distribution system including mains, pumping stations, water tower, and operational control valves. 1. Coordinate repair/replacement of water mains that are in the street reconstruction zones or major improvement projects. 2. Continue cooperative Water Main Cleaning and Lining Program with the City of Minneapolis annual program. 3. Continue updates to major components of water distribution system. 1. Annual Water Main cleaning and lining program for water distribution and quality improvement, based on approved 3-year program. 2. Miscellaneous repairs to address an aging water system. 175 DEPARTMENT: SEWER CONSTRUCTION FUND NON-OPERATING 652 SEWER CONSTRUCTION FUND Actual Actual Adopted Department City Manager Council 49499 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay --275,000 275,000 275,000 275,000 6999 Contingencies & Transfers ------ TOTALS: SEWER CONSTRUCTION --275,000 275,000 275,000 275,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This fund supports capital improvements to the City's sanitary sewer system and major repairs in the sanitary sewer collection system including mains, lift stations, and manholes. 1. Coordinate repair/replacement of sewer mains that are in the street reconstruction zones or major improvement projects. 2. Implement specific measures to reduce I/I as directed by MCES (Metro Council Environmental Services, i.e. the sewage treatment disposal operator), In Collection Districts that are experiencing peak surcharging, currently Districts 2 and 3. 1. Annual Sanitary Sewer Lining sewer cleaning, disposal, and system improvements in collection district 3. 2. Measures to reduce I/I as directed by MCES (Metro Council Environmental Services, i.e. the sewage treatment plant operator. 3. Annual pipe replacement or structural repairs, to address an aging collection system. 176 DEPARTMENT: STORM SEWER CONSTRUCTION FUND 653 STORM SEWER CONSTRUCTION FUND Actual Actual Adopted Department City Manager Council 49699 NON-OPERATING Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services ------ 1999 Supplies ------ 2999 Other Services & Charges ------ 4999 Capital Outlay -100,000 265,000 195,000 195,000 195,000 6999 Contingencies & Transfers ------ TOTALS: STORM SEWER CONSTRUCTION FUND NON-OPERATING-100,000 265,000 195,000 195,000 195,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This fund supports capital improvements and major repairs in the storm sewer collection system, flood mitigation, water quality improvements, and other surface water related activities. 1. Continue the annual program of replacing or upgrading catch basins, manholes and storm pipe in the street rehabilitationzones. 2. Continue to address localized flooding issues throughout the City. 3. Implement 5 year CIP improvements as approved by the MWMO. 1. (2016 carryover) The Storm Water runoff into Silver Lake requires pond reconstruction for pollution control, prevent erosion leading to the lake, and eliminate short circuiting. Total cost $320,000 with RCWD and State Legacy funding half for $160,000. 2. Storm water pipe from Central to Labelle Pond deteriorated and subject to flooding. Improvement to prevent further flooding and potential collapse. 3. Rehab or Replacement of Storm CB's or MH's in annual Street Rehab zones. 177 DEPARTMENT: CENTRAL GARAGE 701 CENTRAL GARAGE Actual Actual Adopted Department City Manager Council 49950 CENTRAL GARAGE Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 221,131 210,641 245,084 282,518 282,518 282,518 1999 Supplies 226,447 184,518 221,770 207,011 207,011 207,011 2999 Other Services & Charges 166,266 211,204 229,734 230,930 230,930 230,930 4999 Capital Outlay 1,478 -14,500 14,500 14,500 14,500 6999 Contingencies & Transfers 39,000 39,000 4,000 24,000 24,000 24,000 TOTALS: CENTRAL GARAGE 654,321 645,363 715,088 758,959 758,959 758,959 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Central Garage provides preventive general maintenance and repair for all city -owned vehicles and equipment. The City currently has over 300 pieces of equipment that are maintained on a regular basis. This is an internal service fund with revenue generated by charges to other departments for all repair and maintenance services performed by members of this department. This department budget also covers regular maintenance costs for the MSC Building. 1. Maintain the MSC building for central equipment servicing for various City departments. 2. Provide cost effective purchasing of vehicle parts, petroleum, oil, lubricants, and services for city vehicles and equipment. 3. Continue participation in the Metro Fuel Purchasing Program to establish a fixed per gallon price for the entire year for approximately 70% of our annual fuel purchases JPA of over 40 cities and counties providing stable, low-cost fuel pricing. 4. Maintain shop equipment with low inventory. 5. Complete bituminous resurfacing modifications in the rear yard. The Public Works garage and MSC operating budget proposed for 2017 is $738,959 which is a 3.3% increase or $23,871from the 2016 budget. Major line items contributing to the decrease: 1. Personnel increased $37,434 to account for projected COLA increases and an added mechanic in the dept. 2. The new line item (Building Mnt labor 4010)increased $2,800. 3. Projected fuel costs decreased over $14,000. 178 DEPARTMENT: CENTRAL GARAGE 705 BUILDING MAINTENANCE Actual Actual Adopted Department City Manager Council 49970 BUILDING MAINT. INTERNAL SERVICES Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services -141,652 154,972 185,705 185,705 185,705 1999 Supplies -21 3,915 5,933 5,933 5,933 2999 Other Services & Charges -2,937 4,545 5,193 5,193 5,193 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: BUILDING MAINT. INTERNAL SERVICES -144,609 163,432 196,831 196,831 196,831 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This departmentwas transferred to Public Works in 2014. The department provides buildingmaintenance services to City buildings. This includes both custodial services provided by part-time custodians, as well as analysis and coordination by the full-time Facilities Maintenance Supervisor of more technical building systems maintenance and repair requests. Costs of this department are allocated proportionately to use by each respective building/department. This is reflected as an internal charge in the budgets of the user departments. Note that the Recreation Department -Murzyn Hall budget (101.45129) includes additional part-time custodians, serving solely at Murzyn Hall, which are not included in this 701.49970 internal service department budget. This department's two main objectives is professional coordination of the maintenance and repair of all city buildings. The second main objective to provide cost-effective custodial services for four of those buildings: 1) City Hall 2) Public Safety Center 3) Library 4) Municipal Service Center (New) Priorto 2015, these internal services were budgeted within the personnel section of each user department budget, as interdepartmental labor. Beginning in 2015, all costs of this internal service are collected in fund/department 701.49970. Within each user department's 2015 budget, their respective allocable share of the cost is reflected under the new line item 4010 Building Maintenance -Internal Services. The 2017 budget includes a market rate adjustment to the Facilities Supervisor. 179 - This page intentionally left blank - 180 Recreation Director Clerk-Typist II Senior Citizen Coordinator Program Coordinator Custodian I (PT) Custodian II (9 PT) Recreation Clerk (PT) 2017 181 - This page intentionally left blank - 182 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 2014201520162017 ActualActualBudgetBudget RECREATION EXPENDITURE SUMMARY Personal Services Supplies Other Services & Charges Capital Outlay Contingencies & Transfers 183 - This page intentionally left blank - 184 Youth Adult YouthTravelingTrips & Senior Murzyn HylanderAfter School Recreation Athletics Athletics Enrichment Athletics Outings Citizens Hall Center Programs 101 101 101 101 101 101 101 101 101 261 Revenue 30999Taxes194,02018,28312,50051,52926,90730,78075,440127,44270,7560 31999Licenses & Permits0000000000 32999Intergovernmental10,7781,0166942,8621,4951,7104,1917,0803,9310 33999Charge for Services10,00020,00013,00013,0005,50012,0008,00094,00013,00020,000 34999Fines & Forfeits0000000000 35999Miscellaneous1,5651471014162172486091,0285712,000 36999Sales and Related Charges0000000000 39199 Transfers & Non Rev Receipts 0 0 0 0 0 0 0 0 0 0 Total Revenue 216,363 39,446 26,295 67,807 34,119 44,738 88,240 229,550 88,258 22,000 Expenses 0999 Personal Services 173,961 24,960 14,014 48,712 17,718 21,124 68,080 105,754 37,049 23,000 1999 Supplies 11,800 2,200 1,100 2,350 2,925 350 3,250 19,150 1,500 3,000 2999 Other Services and Charges 32,885 12,501 11,329 17,351 13,792 23,627 17,797 46,783 50,541 18,000 4999 Capital Outlay 0 0 0 0 0 0 0 36,362 0 0 6999 Contingencies & Transfers 0 0 0 0 0 0 0 23,000 0 0 Total Expenses 218,646 39,661 26,443 68,413 34,435 45,101 89,127 231,049 89,090 44,000 Change to Fund Balance(2,283)(215)(148)(606)(316)(363)(887)(1,499)(832)(22,000) City of Columbia Heights, Minnesota BUDGET 2017 Recreation 18 5 - This page intentionally left blank - 186 DEPARTMENT: RECREATION ADMINISTRATION 101 GENERAL Actual Actual Adopted Department City Manager Council 45000 RECREATION ADMINISTRATION Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 161,870 164,963 168,670 173,961 173,961 173,961 1999 Supplies 6,600 8,463 11,800 11,800 11,800 11,800 2999 Other Services & Charges 19,872 19,372 27,015 32,885 32,885 32,885 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: RECREATION ADMINISTRATION188,342 192,799 207,485 218,646 218,646 218,646 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity provides recreational opportunities and services to the residents of Columbia Heights. The Recreation Department is comprised of eight main areas in which the Director, fifty percent full time Clerk-Typist II, and one half-time Recreation Clerk disperse their time. Each of the nine areas has its own separate budget. This category provides salaries for the departmentas well as supplies and contractual services for the department. Recreation Administration also funds space allocation to the Murzyn Hall budget for office space. 1. Continue to improve customer service to our very diverse and ever changing community. 2. Promote our recreation programs by utilizing local papers, social media and schools to get advertising out to members of our community. The Recreation Administration total budget has increased by $11,161. Personal Services has had an increase of $4,600 for cola allowance. Insurance has had a slight increase of $219. Information Systems has been increased by $5900. This budget provides $3,029 for Murzyn Hall office space allocation. 187 DEPARTMENT: YOUTH ATHLETICS 101 GENERAL Actual Actual Adopted Department City Manager Council 45001 YOUTH ATHLETICS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 17,417 18,074 24,449 24,960 24,960 24,960 1999 Supplies 1,070 1,589 2,200 2,200 2,200 2,200 2999 Other Services & Charges 12,442 13,510 11,655 12,501 12,501 12,501 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: YOUTH ATHLETICS 30,928 33,173 38,304 39,661 39,661 39,661 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity classification encompasses recreational programs provided to youth. These programs consist of children and adolescents K-12. Programs fall under several sport-specific headings, including baseball, softball, basketball, football, soccer, volleyball, and wrestling. All programs are participation-oriented, with the focus on fun, socialization, and athletic skill development. These particular programs provide the youth of Columbia Heights with supervised play opportunities at local gym facilities and neighborhood parks. This category also provides one-forth of the Recreation Coordinator salary, gym supervisors and officials. Youth Athletics also provides office space to the J.P.M. budget. 1. Work with our varsity coaches to help develop our youth sports programs. 2. Explore options of creating additional sports programs for younger age youth. The 2017 Youth Athletics budget has increased $1,357. Cola allowance added $700. 25% of the Recreation Coordinator salary is included within this budget. One reason this budget has not had major increases is due to the significant donation of athletic equipment made by the Columbia Heights Athletic Boosters Association. The Youth Athletic budget also provides $2,986 for space allocation to J.P.M. 188 DEPARTMENT: ADULT ATHLETICS 101 GENERAL Actual Actual Adopted Department City Manager Council 45003 ADULT ATHLETICS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 13,114 13,360 13,865 14,014 14,014 14,014 1999 Supplies 74 266 1,100 1,100 1,100 1,100 2999 Other Services & Charges 9,448 9,794 11,250 11,329 11,329 11,329 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: ADULT ATHLETICS 22,636 23,420 26,215 26,443 26,443 26,443 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 1. Explore healthy options for adult programs to be held at the Hylander Center. 2. Continueto coordinate a very organized and competitive adult softball program. The total Adult Athletics budget for 2017 has a slight increase of $228. Murzyn Hall budget also received space allocation from Adult Athletics in the amount of $2,986. This budget also provides one-forth of the Recreation Coordinator salary. Cola has added $400 to the 2017 budget. This activity encompasses recreational programs provided to adults in Columbia Heights. Leagues are administered in Summerand Fall.An annual Summer softball tournament is held during the Columbia Heights Jamboree. This activity also provides one-forth of the Recreation Coordinator salary and covers costs of umpires and referees. J.P.M. budget is also paid for space allocation for office space and storage space. 189 DEPARTMENT: YOUTH ENRICHMENT 101 GENERAL Actual Actual Adopted Department City Manager Council 45004 YOUTH ENRICHMENT Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 19,084 22,783 47,860 48,712 48,712 48,712 1999 Supplies 3,307 1,112 2,350 2,350 2,350 2,350 2999 Other Services & Charges 16,369 16,162 16,883 17,351 17,351 17,351 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: YOUTH ENRICHMENT 38,760 40,058 67,093 68,413 68,413 68,413 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity classification encompasses recreational, academic, athletic, and enrichment programs provided to the youth age 3-13. These offerings are participation-oriented, with the focus on fun, socialization, achievement, and skill development. Dance and Tumbling runs throughout the fall, winter, and spring sessions. Special events that are family-oriented and run throughout the year are Bunny Brunch, Safety Camp, Halloween Spooktacular, and Breakfast with Santa. The Traveling Puppet Wagon, which was funded through a grant from the Medtronic Foundation in 1998 has been operating for the last eighteen years. The Puppet Wagon travels to neighborhood parks and performs a variety of family-based puppet shows. Youth Enrichment funds office, storage and program space within the Murzyn Hall budget. This budget also provides one-forth of the Recreation Coordinator salary. 1. Continue to create classes, programs and special events that provide more opportunities to meet our diverse community needs. 2. Expand our gymnastics and dance programs to align with our current year-round martial arts programs. The Youth Enrichment budget has an increase of $1,320. This budget has seasonals to cover the loss of the youth program grant. Cola has been added in the amount of $1,300. This budget provides $16,185 for space allocation to the Murzyn Hall budget. One-forth of the Recreation Coordinator salary is paid from this budget. 190 DEPARTMENT: TRAVELING ATHLETICS 101 GENERAL Actual Actual Adopted Department City Manager Council 45005 TRAVELING ATHLETICS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 13,136 13,360 17,448 17,718 17,718 17,718 1999 Supplies 2,496 564 2,925 2,925 2,925 2,925 2999 Other Services & Charges 13,368 14,137 13,231 13,792 13,792 13,792 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: TRAVELING ATHLETICS 29,000 28,061 33,604 34,435 34,435 34,435 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 This activity classification encompasses competitive athletic opportunities offered to Columbia Heights' youth in grades 3-12. Teams are formed in basketball, baseball, and softball, with players selected by ability after pre-season tryouts. Teams are organized and equipped through the Recreation Department, which is unique in the metro area. Teams compete within Minnesota Youth Athletic Services sanctioned leagues. This category also provides one-forth of the Athletic Coordinator salary as well as league fees for team memberships. Traveling Athletics also has money budgeted for space allocation for office space and storage space to the Murzyn Hall budget. 1. Continue to participate in more competitive youth leagues that play at a higher level. 2. Work with surrounding communities to create youth sports leagues which are more beginner level at the younger ages. Traveling Athletics budget has had a increase of $831 for 2017. Cola has added $500 to this budget. Twenty-five percent of the Recreation Coordinator's salary is budgeted under Personal Services. Sanction fees has been increased by $500 to cover team registrations. Space allocation of $2,986 was also provided to the Murzyn Hall budget. 191 DEPARTMENT: TRIPS & OUTINGS 101 GENERAL Actual Actual Adopted Department City Manager Council 45030 TRIPS & OUTINGS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 18,893 19,838 20,101 21,124 21,124 21,124 1999 Supplies 0 0 350 350 350 350 2999 Other Services & Charges 20,120 18,440 23,626 23,627 23,627 23,627 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: TRIPS & OUTINGS 39,013 38,278 44,077 45,101 45,101 45,101 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Trips and Outings include one-day and extended trips for senior citizens. These are advertised through quarterly trip flyers mailed to participants. It continues to be one of our most popular offerings and is a self-sustaining program. This activity provides twenty-five percent of the Senior Citizen Coordinator salary. Trips and Outings also budgets monies for office space allocation to Murzyn Hall. 1. Provide seniors with a well-planned and well-executed trip schedule of both one-day extended trips and small group excursions. 2. Offer seniors a wide variety of well thought out and professionally executed trips that are extended trip options and ones closer to home. Trips and Outings budget has increased $1,024. Cola has added $500. Twenty-five percent of the Senior Citizen Coordinator salary is budgeted within the Trips and Outings budget. The Murzyn Hall budget also received $2,395 for space allocation. 192 DEPARTMENT: SENIOR CITIZENS 101 GENERAL Actual Actual Adopted Department City Manager Council 45040 SENIOR CITIZENS Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 62,906 63,908 64,786 68,080 68,080 68,080 1999 Supplies 1,178 3,193 1,800 3,250 3,250 3,250 2999 Other Services & Charges 16,444 16,668 17,449 17,797 17,797 17,797 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: SENIOR CITIZENS 80,528 83,769 84,035 89,127 89,127 89,127 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Senior Center is located in Murzyn Hall and provides a wide variety of programs to individuals 55 years and older in the community. The Center is open Monday through Friday from 9:00 a.m. to 4:00 p.m. This program provides seventy-five percent of the Senior Citizen Coordinator salary. The Senior Citizen budget also provides space allocation for Murzyn Hall for office, storage and Senior Center space. The total Senior Citizens budget has increased by $5,092. Cola has added $1,700. Seventy-five percent of the Senior Coordinator salary is budgeted under this budget. General supplies increased $950 and Food supplies added $500. There was a charge of $12,856 for space allocation to Murzyn Hall. 1. To provide social, educational, and recreational programs to seniors in the community. 2. To serve as a center that provides resource information regarding senior issues and concerns. 3. To continue to provide the opportunity for senior exercise programs. 4. Offer seniors a variety of options in programs that address social, educational and recreational needs. 193 DEPARTMENT: MURZYN HALL 101 GENERAL Actual Actual Adopted Department City Manager Council 45129 MURZYN HALL Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 102,770 104,381 101,973 105,754 105,754 105,754 1999 Supplies 14,756 17,088 19,150 19,150 19,150 19,150 2999 Other Services & Charges 40,363 36,548 44,574 46,783 46,783 46,783 4999 Capital Outlay --36,362 36,362 36,362 36,362 6999 Contingencies & Transfers 22,500 22,500 23,000 23,000 23,000 23,000 TOTALS: MURZYN HALL 180,388 180,517 225,059 231,049 231,049 231,049 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 In an average year, Murzyn Hall (JPM) is used approximately 2,500 hours for classes/ activities, 1,500 hours for weddings, and 1,000 hours for meetings. Approximately 20% of the users are charged while the remaining 80% are fee waived or charged a minimal fee to offset custodial costs. JPM operates seven days a week and runs near full capacity throughout the year. Murzyn Hall budget provides salaries for part-time custodians, and fifty percent of the Clerk-Typist II position. 1. Continue to provide renters a first rate facility for special events. The Murzyn Hall budget has increased $5,990. Cola added $2,800. Maintenance Supervisor is budgeted at $7,400. Information Services has an increase of $1,700. A space allocation credit received from the recreation budgets is $43,422. Capital Improvements has $36,362 for parking lot repairs. A transfer out to bonds is also included in the Murzyn Hall budget for the Honeywell project in the amount of $23,000. 194 DEPARTMENT: HYLANDER CENTER 101 GENERAL Actual Actual Adopted Department City Manager Council 45130 HYLANDER CENTER Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 15,768 13,988 35,844 37,049 37,049 37,049 1999 Supplies 564 0 1,500 1,500 1,500 1,500 2999 Other Services & Charges 45,458 44,924 50,892 50,541 50,541 50,541 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: HYLANDER CENTER 61,790 58,912 88,236 89,090 89,090 89,090 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 The Hylander Center budget covers the staff and utilities to maintain and operate the Hylander Center gym and fitness room. This budget includes utilities and cleaning that is serviced by the School District and then paid from this account. 1. Promote the facility to gain additional users. 2. Continue to expand revenue by operating tournaments. The Hylander Center budget increased $854. Cola has been added in the amount of $1,000. Insurance decreased by $351 to now be budgeted at $541. 195 DEPARTMENT: PROGRAM REVENUE EXPENDED 261 AFTER SCHOOL PROGRAMS Actual Actual Adopted Department City Manager Council 45029 PROGRAM REVENUE EXPENDED Expense Expense Budget Proposed Proposed Adopted Line Item Description 2014 2015 2016 2017 2017 2017 0999 Personal Services 1,294 30,703 23,000 23,000 23,000 23,000 1999 Supplies 0 3,020 3,000 3,000 3,000 3,000 2999 Other Services & Charges 601 16,572 18,000 18,000 18,000 18,000 4999 Capital Outlay ------ 6999 Contingencies & Transfers ------ TOTALS: PROGRAM REVENUE EXPENDED1,894 50,295 44,000 44,000 44,000 44,000 Activity Description Objectives Budget Comments on Proposed Budget CITY OF COLUMBIA HEIGHTS, MINNESOTA BUDGET 2017 Within fund 261, a separate expense department was created for each separate grant contract obtained in the past. The expense department shown here, 45029 Program Income Expended, is only used within Fund 261 when an active grant is not available. This activity covers Summer programs and school out day programs. 1. To use existing fund balance to continue to provide services at previous levels for approximately three years, in accordance with the terms of the past grants received for this activity. 2. To review options for obtaining future grants for this type of youth programming. Within fund 261, a separate expense department was created for each separate grant contract obtained in the past. The expense department shown here, 45029 Program Income Expended, is only used within Fund 261 when an active grant is not available. This is why very little prior history appears in the budget for this particular department, although the activity is budgeted for 2017 at approximately the same dollar amount as has been expended under the related grant in past years. 196             SUPPLEMENTARY INFORMATION  197 - This page intentionally left blank - 198 * Includes only EDA Expenditures supported by city levy. $84,000 for 2017. Increase from 2013 to 2014 reflects $500,000 increase in state aid passed through to other funds. 20082009 20102011 20122013 2014 2015 2016 2017 12,549,369 11,946,622 12,371,956 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 History of Tax Supported Operating Expenditures General Fund, Library Fund, EDA Fund* Adopted Budget 199 - This page intentionally left blank - 200 2008200920102011201220132014201520162017 General Fund 6,286,5746,560,9027,229,7787,724,7117,590,1297,973,4048,328,8968,673,0008,641,4528,925,000 Library Fund 551,699573,215738,393757,620765,195777,000784,770804,389813,999845,111 EDA 78,62280,00083,97184,81184,81184,81184,00084,00078,02384,000 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 History of Changes in Tax Levy 2008 -2017 General fund levies for 2008-2011 include state market value homestead credit, which ended 12/31/11. All levies shown include both the local levy and the area-wide fiscal disparities levy. 201 - This page intentionally left blank - 202 City of Columbia Heights 2017 Budget History of State Aid Reductions Year Local Government Aid Market Value Homestead Credit Annual Total Received Cumulative (Reductions) Aid After 2008 Legislative Reductions 2008 921,280 451,574 1,372,854 (8,541,144) Aid After 2009 Legislative Reductions 2009 1,122,959 452,948 1,575,907 (10,224,560) Aid After 2010 Legislative Reductions 2010 895,180 171,455 1,066,635 (12,417,248) Aid After 2011 Legislative Reductions 2011 895,180 172,810 1,067,990 (14,608,581) Aid After 2012 Legislative Reductions 2012 895,180 -895,180 (16,972,724) Aid After 2013 Legislative Reductions 2013 895,180 -895,180 (19,336,867) Aid After 2014 Legislative Reductions 2014 1,404,176 -1,404,176 (21,192,014) Aid After 2015 Legislative Reductions 2015 1,491,541 -1,491,541 (22,959,796) Aid After 2016 Legislative Reductions 2016 475,000 -475,000 (25,744,119) Aid After 2017 Lgislative Reductions 2017 475,000 -475,000 (28,528,442) 20 3 - This page intentionally left blank - 204 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2007)98,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2008)188,700 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2009)187,700 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2010)180,000 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2011)166,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2012)160,800 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2013)133,100 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2014)132,200 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2015)163,500 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2016)166,700 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2017)175,300 County City School Other Total 2007 Taxes 206 282 270 25 783 2008 Taxes 531 720 542 87 1,880 2009 Taxes 530 801 664 95 2,090 2010 Taxes 562 926 665 98 2,251 2011 Taxes 591 918 553 93 2,155 2012 Taxes 546 915 615 90 2,165 2013 Taxes 457 867 553 97 1,973 2014 Taxes 460 854 457 61 1,832 2015 Taxes 538 1,030 559 111 2,237 2016 Taxes 564 1,179 673 120 2,537 2017 Taxes 569 1,082 672 115 2,438 Amount of Increase 2016/2017 5 -97 -1 -5 -99 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2007)157,800 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2008)175,900 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2009)179,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2010)162,300 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2011)149,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2012)138,700 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2013)133,600 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2014)123,200 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2015)143,000 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2016)147,900 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2017)148,000 County City School Other Total 2007 Taxes 403 552 475 50 1,480 2008 Taxes 487 660 501 80 1,728 2009 Taxes 502 758 631 90 1,981 2010 Taxes 496 818 592 87 1,993 2011 Taxes 519 806 491 81 1,897 2012 Taxes 450 755 518 74 1,797 2013 Taxes 461 877 547 98 1,983 2014 Taxes 407 756 381 85 1,630 2015 Taxes 440 843 468 91 1,842 2016 Taxes 470 983 574 100 2,127 2017 Taxes 446 847 541 90 1,923 Amount of Increase 2016/2017 -24 -136 -33 -10 -204 4500 Block of Washington Street 4500 Block of Polk Street City of Columbia Heights History of Tax on Properties of Various Values 205 City of Columbia Heights History of Tax on Properties of Various Values ESTIMATED MARKET VALUE BEFORE EXCLUSION (2007)192,600 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2008)194,000 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2009)194,100 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2010)177,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2011)159,300 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2012)153,600 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2013)146,100 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2014)127,700 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2015)148,100 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2016)153,700 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2017)163,200 County City School Other Total 2007 Taxes 519 711 595 64 1,889 2008 Taxes 550 745 559 90 1,944 2009 Taxes 552 834 735 54 2,175 2010 Taxes 552 910 654 96 2,212 2011 Taxes 561 871 527 88 2,047 2012 Taxes 515 863 583 85 2,046 2013 Taxes 519 987 608 110 2,224 2014 Taxes 428 795 399 90 1,712 2015 Taxes 461 883 488 95 1,927 2016 Taxes 494 1,032 600 105 2,232 2017 Taxes 505 960 607 102 2,173 Amount of Increase 2016/2017 11 -72 7 -3 -59 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2007)258,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2008)296,000 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2009)266,100 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2010)238,300 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2011)238,300 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2012)221,800 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2013)213,600 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2014)197,100 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2015)220,000 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2016)219,400 ESTIMATED MARKET VALUE BEFORE EXCLUSION (2017)209,800 County City School Other Total 2007 Taxes 737 1,011 822 91 2,661 2008 Taxes 903 1,225 885 149 3,162 2009 Taxes 796 1,204 976 143 3,119 2010 Taxes 778 1,282 905 136 3,101 2011 Taxes 897 1,394 815 141 3,247 2012 Taxes 808 1,356 882 133 3,179 2013 Taxes 833 1,582 936 176 3,527 2014 Taxes 745 1,385 664 156 2,950 2015 Taxes 752 1,440 771 155 3,118 2016 Taxes 766 1,600 904 163 3,432 2017 Taxes 687 1,307 809 138 2,941 Amount of Increase 2016/2017 -79 -293 -95 -25 -491 5100 Block of Matterhorn Drive 4700 Block of Stinson Boulevard 206 FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2017 2014 2015 2016 2017 ADMINISTRATION Mayor 0.20 13,800 13,800 13,800 13,800 City Council 0.80 31,200 31,200 31,200 31,200 TOTALS 1.00 45,000 45,000 45,000 45,000 ASSESSING Interdepartmental Labor - PW 0.11 5,069 5,069 5,313 5,313 TOTALS 0.11 5,069 5,069 5,313 5,313 CABLE Intern 0.17 5,000 5,000 5,395 5,091 TOTALS 0.17 5,000 5,000 5,395 5,091 CITY MANAGER City Manager 1.00 143,133 143,133 149,390 149,388 Asst. to City Manager/HR Director 1.00 101,003 96,593 105,720 105,719 Administrative Assistant - HR 1.00 56,505 56,505 57,430 59,179 Transfer in from City Clerk 0.40 22,545 22,780 24,849 24,849 TOTALS 3.40 323,186 319,011 337,389 339,135 CITY CLERK City Clerk 1.00 56,018 56,951 60,275 62,123 Imaging Technician 0.00 0 0 0 0 Temp for Absentee Ballots (12 wks. total)0.00 1,575 0 5,040 0 Election Head Judges 0.00 3,300 0 3,080 0 Election Asst. Head Judges 0.00 3,225 0 3,010 0 Election Judges 0.00 24,150 0 23,270 0 Student Election Judges 0.00 845 0 992 0 Transfer out to City Manager -0.40 -22,545 -22,780 -24,110 -24,849 Interdepartmental Labor - Finance 0.00 1,352 0 1,418 0 Interdepartmental Labor - Public Works 0.00 3,120 0 3,262 0 Interdepartmental Labor - Recreation 80 0 84 0 TOTALS 0.60 71,120 34,171 76,321 37,274 PLANNING & INSPECTIONS/EDA Community Development Director 1.00 107,982 91,326 103,620 103,062 Assistant Comm. Dev. Director 0.00 84,605 74,501 86,881 0 Economic Development Manager 1.00 0 0 0 50,225 Planner 1.00 0 0 0 78,287 Building Official 1.00 73,121 73,121 76,613 82,757 Secretary II Permits 1.00 50,019 50,119 52,927 52,927 Secretary II Community Development 1.00 0 0 0 42,254 Associate Planner 0.00 0 42,585 47,469 0 Interdepartmental Labor - from EDA Admin.-0.50 28,093 33,165 23,320 -51,531 Interdepartmental Labor - to EDA Admin.0.50 -28,094 -33,165 -23,320 51,531 TOTALS 6.00 315,726 331,652 367,510 409,512 FINANCE Finance Director 1.00 113,955 117,330 122,886 122,886 Assistant Finance Director 1.00 84,989 84,989 89,057 83,741 Accounting Coordinator 1.00 55,541 55,541 58,181 58,181 Payroll Accountant 1.00 55,421 56,255 58,931 58,931 Accounting Clerk II Utility 1.00 40,929 42,753 46,691 47,953 Budget Coordinator 1.00 45,769 45,769 47,953 47,953 Accounting Clerk I Utility 1.00 43,835 43,835 45,915 45,915 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2017 Budget Information TOTAL PERSONNEL - F.T.E. & SALARIES 207 FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2017 2014 2015 2016 2017 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2017 Budget Information TOTAL PERSONNEL - F.T.E. & SALARIES FINANCE CONTINUED Accounting Clerk II 1.00 43,055 44,854 45,915 42,884 Receptionist 0.70 32,440 32,440 31,740 31,740 Accounting Clerk I: Liquor 1.00 39,066 41,671 40,160 43,799 Rounding 0.00 0 63 1,071 17 TOTALS 9.70 555,000 565,500 588,500 584,000 FIRE DEPARTMENT/PROPERTY INSPECTIONS Fire Chief 1.00 104,790 107,982 116,094 116,094 Assistant Fire Chief 1.00 84,167 84,167 89,087 95,447 Captain III 3.00 225,834 226,707 159,114 238,371 Captain II 0.00 0 0 78,004 0 Journeyman Firefighter 2.00 209,670 210,477 147,584 147,484 Fighter I 0.00 0 0 65,187 0 Firefighter II 3.00 0 0 0 68,364 Secretary 1.00 41,320 42,320 42,820 47,308 Paid on Call Firefighters 91,000 91,000 97,000 88,000 Clerk Typist II 0.50 19,000 21,000 20,500 22,000 Property Inspections - Seasonals 0.21 5,000 5,000 5,000 4,000 Safer Grant 2015 - 2017 (January - September)2.00 0 0 118,142 78,693 Interdepartmental Labor - Gen. Gov. Bldgs.15,049 0 0 0 Interdepartmental Labor - Property Inspections -2.07 -123,804 -126,024 -130,513 -134,557 Interdepartmental Labor - Fire 2.07 123,804 126,023 130,513 134,558 Various OT 45,000 45,000 45,000 45,000 TOTALS 13.71 840,830 833,652 983,532 950,762 GENERAL GOVERNMENT CITY HALL Maintenance Supervisor 0.00 50,998 0 0 0 Custodians 0.00 56,330 0 0 0 Interdepartmental Labor - Police 0.00 -15,049 0 0 0 Interdepartmental Labor - Fire 0.00 -15,049 0 0 0 Interdepartmental Labor - Murzyn Hall 0.00 -3,060 0 0 0 Interdepartmental Labor - Library 0.00 -19,264 0 0 0 Interdepartmental Labor - Liquor 0.00 -6,120 0 0 0 Interdepartmental Labor - Public Works 0.00 -18,486 0 0 0 TOTALS 0.00 30,300 0 0 0 INFORMATION SYSTEMS IS Director 1.00 89,092 89,093 93,353 97,325 Asst. IS Director 1.00 61,845 61,841 64,793 64,793 IS Technician 1.00 44,788 45,761 47,945 47,945 TOTALS 3.00 195,725 196,695 206,091 210,063 LIBRARY Library Director 1.00 86,094 89,430 99,990 101,046 Children's Librarian 1.00 64,454 63,734 68,870 67,987 Adult Services Librarian 1.00 64,235 66,406 70,445 70,445 Clerk Typist II - Adult Services Department 1.00 46,037 46,037 42,737 41,444 Clerk Typist II - Children's Department 1.00 43,252 43,252 45,312 45,311 3 Library Supervisors 0.68 27,131 27,404 28,431 30,089 10 Pages 2.02 69,678 70,389 66,080 50,442 Library Aide 0.35 8,831 9,297 8,356 9,508 Library Clerk 1.00 37,592 33,242 38,500 40,217 Interdepartmental Labor - Gen. Gov. Bldgs.19,264 0 0 0 208 FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2017 2014 2015 2016 2017 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2017 Budget Information TOTAL PERSONNEL - F.T.E. & SALARIES LIBRARY CONTINUED Interdepartmental Labor - Public Works 2,500 2,500 2,500 2,500 TOTALS 9.05 469,068 451,691 471,221 458,989 MUNICIPAL LIQUOR STORES STORE #1 Liquor Manager 0.47 100,635 100,806 104,466 48,735 Store Manager 0.00 62,742 62,742 0 0 MUNICIPAL LIQUOR STORES CONTINUED Assistant Liquor Managers 2.00 113,408 113,408 117,530 116,662 Store Supervisors 1.26 33,464 43,413 97,590 51,996 Cashiers and Stockers 4.75 142,052 154,056 150,550 155,509 Transfer out to Store #2 0.00 -55,319 -55,319 -63,015 0 Transfer out to Store #3 0.00 -29,108 -29,108 -44,994 0 Transfer in from Store #3 0.00 0 0 0 0 Interdepartmental Labor - Gen. Gov. Bldgs.0.00 2,326 0 0 0 Rounding 0.00 0 0 73 -2 Total Store #1 8.48 370,200 389,998 362,200 372,900 STORE #2 Liquor Manager 0.37 0 0 0 38,366 Store Manager 0.00 62,753 62,742 0 0 Assistant Liquor Managers 2.00 56,704 56,704 117,530 116,662 Part-time Store Supervisors 0.61 10,920 6,736 5,849 25,184 Cashiers and Stockers 3.85 124,578 119,572 127,796 124,320 Transfer in from Store #1 0.00 55,319 55,319 63,015 0 Transfer in from Store #3 0.00 0 0 0 0 Interdepartmental Labor - Finance 0.00 0 0 0 0 Interdepartmental Labor - Gen. Gov. Bldgs.0.00 2,326 0 0 0 Rounding 0.00 0 0 10 -32 Total Store #2 6.83 312,600 301,073 314,200 304,500 STORE #3 Liquor Manager 0.16 0 0 0 16,591 Assistant Liquor Managers 0.00 0 0 0 0 Part-time Store Supervisors 1.28 28,424 24,685 25,346 52,088 Cashiers and Stockers 1.54 70,699 68,327 65,384 49,721 Transfer out to Store #1 0.00 0 0 0 0 Transfer out to Store #2 0.00 0 0 0 0 Transfer in from Store #1 0.00 29,108 29,108 44,994 0 Interdepartmental Labor - Finance 0.00 0 0 0 0 Interdepartmental Labor - Gen. Gov. Bldgs.1,469 0 0 0 Rounding 0.00 0 0 76 81 Total Store #3 2.98 129,700 122,120 135,800 118,400 TOTALS ALL STORES 18.29 812,500 813,191 812,200 795,881 POLICE DEPARTMENT Police Chief 1.00 114,282 114,282 119,694 119,694 Police Captain 1.00 90,239 90,239 94,559 101,195 Police Sergeants 5.00 364,713 451,858 455,333 406,403 Police Corporals 0.00 165,479 0 0 0 Police Officers 20.00 1,527,311 1,528,883 1,630,022 1,724,831 Record Technicians 3.00 91,538 91,538 95,906 138,633 Community Service Officers 1.00 43,835 43,835 45,915 45,915 Part-time CSO 1.65 47,395 48,840 67,564 66,079 209 FTE ADOPTED ADOPTED ADOPTED ADOPTED SALARIES SALARIES SALARIES SALARIES 2017 2014 2015 2016 2017 CITY OF COLUMBIA HEIGHTS, MINNESOTA 2017 Budget Information TOTAL PERSONNEL - F.T.E. & SALARIES POLICE CONTINUED Office Supervisor 1.00 54,221 54,221 56,813 56,813 Clerk Typist 0.00 43,078 45,166 47,308 0 Information Systems Specialist 1.00 51,197 51,197 51,239 52,968 Inv./Copr./Liason Pay Difference 16,520 12,680 7,680 9,600 Regular Police OT included above 85,456 0 0 Transfer in Police Community Programs Interdepartmental Labor - Gen. Gov. Bldgs.15,049 0 0 0 Furlough 0 0 0 0 TOTALS 34.65 2,624,857 2,618,195 2,672,033 2,722,131 PUBLIC WORKS DEPARTMENT Public Works Director 1.00 121,697 121,697 127,458 127,458 A.C.E.1.00 84,015 84,015 88,037 95,300 Utility Supervisor 1.00 83,092 83,092 86,657 92,693 Street/Parks Supervisor 1.00 73,208 73,208 84,458 92,693 Administrative Assistant 1.00 57,292 57,292 60,029 60,029 Shop Foreman 1.00 70,027 70,027 73,385 73,385 Secretary 1.00 49,528 49,528 51,880 50,927 Assessing Clerk 1.00 45,769 45,769 47,953 47,953 Engineering Technician IV 2.00 140,786 135,388 144,685 147,514 Engineering Technician III 1.00 0 49,936 62,213 64,688 Foreman 3.00 187,861 187,861 196,371 196,372 Maintenance III 2.00 116,616 116,616 121,935 110,766 Maintenance Worker 17.00 896,794 908,909 907,731 960,400 Facility Maintenance Supervisor 1.00 0 54,223 56,813 74,453 PT Custodians 2.05 0 57,622 63,946 67,709 Seasonal 4.13 106,050 106,050 128,030 110,106 Interdepartmental Labor - Assessing 0.00 -5,069 -5,069 -5,355 -5,313 Interdepartmental Labor - Gen. Gov. Bldgs.18,486 0 0 0 Adjust Form B to Sum of Cost Factors 0 4,105 TOTALS 40.18 2,046,152 2,200,269 2,296,226 2,367,133 RECREATION DEPARTMENT Recreation Director 1.00 86,473 86,478 90,558 90,558 Senior Citizens Coordinator 1.00 53,865 57,830 60,125 61,973 Senior Aerobic Instructors 3,800 3,800 3,800 3,800 Program Coordinator 1.00 45,234 45,234 47,315 46,462 Clerk Typist II - Recreation 1.00 45,670 45,670 47,808 47,758 Recreation Clerk 0.50 16,586 17,271 18,420 18,831 Seasonal 57,650 77,650 72,999 82,650 PT Custodians 65,000 58,920 58,920 59,000 After School Programs 0 0 20,000 20,000 Interdepartmental Labor - Gen. Gov. Bldgs.3,060 0 0 0 TOTALS 4.50 377,338 392,853 419,945 431,032 TOTAL FULL TIME 117.11 7,493,067 7,642,915 7,956,268 8,188,371 TOTAL PART-TIME 27.25 1,223,804 1,169,034 1,330,408 1,172,863 GRAND TOTAL 144.36 8,716,871 8,811,949 9,286,676 9,361,235 *NOTE: Part-time, Seasonal and Temporary are shown in bold. 210 PF Ratings U.S. (7/18/14) February 5, 2015 City of Columbia Heights 590 40th Avenue NE Columbia Heights, MN 55421 Attention: Mr. Joseph Kloiber, Finance Director Re: US$7,140,000 City of Columbia Heights, Minnesota (Anoka County) General Obligation Library Bonds, Series 2015A, due: February 01, 2036 Dear Mr. Kloiber: Pursuant to your request for a Standard & Poor’s Ratings Services (“Ratings Services”) rating on the above-referenced obligations, Ratings Services has assigned a rating of "AA". Standard & Poor's views the outlook for this rating as stable. A copy of the rationale supporting the rating is enclosed. 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For any information not available in electronic format or posted on the applicable website, Please send hard copies to: Standard & Poor’s Ratings Services Public Finance Department 55 Water Street 130 East Randolph Street Suite 2900 Chicago, IL 60601 tel 312-233-7000 reference no.: 1378195 211 Page | 2 PF Ratings U.S. (7/18/14) New York, NY 10041-0003 The rating is subject to the Terms and Conditions, if any, attached to the Engagement Letter applicable to the rating. In the absence of such Engagement Letter and Terms and Conditions, the rating is subject to the attached Terms and Conditions. The applicable Terms and Conditions are incorporated herein by reference. Ratings Services is pleased to have the opportunity to provide its rating opinion. For more information please visit our website at www.standardandpoors.com. If you have any questions, please contact us. Thank you for choosing Ratings Services. 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No person is intended as a third party beneficiary of any credit rating engagement or of a credit rating when issued. 214 215 216 217 218 219 - This page intentionally left blank - 220 ANOKA HENNEPIN RAMSEY SCOTT DAKOTA COLUMBIA HEIGHTS CITY OF COLUMBIA HEIGHTS GEOGRAPHICAL LOCATION 221 - This page intentionally left blank - 222 COMMUNITY PROFILE City of Columbia Heights Location County Anoka House District 41B Region Metro Congressional District 5 Senate District 41 History What is now Columbia Heights was once part of Manomin County. Manomin was too small to support itself, so on November 2, 1869; it was annexed to Anoka County. It was then considered part of Fridley Township. On March 14, 1898, incorporation as a village was completed. The City Charter was adopted on July 21, 1921. The City of Columbia Heights is 3.4 square miles in area. Population 1900 123 1960 17,533 2010 19,496 1920 2,968 1970 23,997 1930 5,613 1980 20,029 1940 6,053 1990 18,910 1950 8,175 2000 18,520 Miles of Streets and Alleys Trunk Highways 3.0 City Streets 61.2 County 4.5 Alleys 18.9 Sewer and Watermain Miles Storm Sewers 33.6 Watermains 71.1 Sanitary Sewers 59.6 Parks City Parks 15 County Park 1 Playgrounds 14 Schools Senior High 1 Elementary 3 Junior High 1 Parochial Elementary 1 Building Permits Year Number Est. Construction Cost 2001 671 12,547,885 2002 625 8,283,941 2003 577 11,056,530 2004 493 49,576,455 2005 606 12,155,025 2006 884 26,839,965 2007 634 22,230,118 2008 611 21,916,792 2009 607 13,376,732 2010 620 14,481,712 2011 796 7,986,467 2012 574 7,203,199 2013 609 7,388,271 2014 598 7,609,375 2015 1,516 25,476,137 2016 1,458 35,252,845 223 - This page intentionally left blank - 224 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. 225 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. Capital Outlay. Expenditures that result in the acquisition of or addition to fixed assets, which have a value over $1,000 and have a useful life of greater than one year. Capital Projects. Major construction, acquisition, or renovation activities, which add, value to a government's physical assets or significantly increase their useful life. Also called capital improvements. Cash Basis. A basis of accounting in which transactions are recognized only when cash is increased or decreased. Certified Tax Levy. The ad valorem tax levy that is recorded with Anoka County. Class Rate. Set by the Legislature, the rates are multiplied by the market value to determine the net tax capacity of a property. Constant or Real Dollars. The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Consumer Price Index (CPI). A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e. economic inflation). Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services. Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Cost-of-living Adjustment (COLA). An increase in salaries to offset the adverse effect of inflation on compensation. 226 Current Ad Valorem. Taxes levied and becoming due during the current year, from the time the amount of 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. 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. 227 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. 228 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 but were reimplemented for 2010 and 2011. 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 that 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. 229 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 earnings of an Enterprise Fund, which have been retained in the fund. Revenue. Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, and interest income. Special Revenue Fund. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Supplemental Appropriation. An additional appropriation made by the governing body after the budget year or biennium has started. Supplies. Include articles and commodities, which are consumed or materially altered when used, such as office supplies, operating supplies, repair and maintenance supplies, and small tools and minor equipment. Tax Capacity. This measure replaced assessed valuation according to the 1988 tax law changes. Tax Capacity is derived by using the new tax capacity percentages established by the Legislature. Tax Capacity Rate. This replaced the term "Mill Rate" and was adopted by the Legislature in 1988. This rate will be expressed as a percentage. Transfers In/Out. Amounts transferred from one fund to another to assist in financing the services for the recipient fund. Truth in Taxation. A program adopted by the State Legislature, which requires local governments to provide notice of their proposed budgets and levies. They are then required to hold public hearings to inform the citizens and give them the opportunity to provide input on spending and taxing levels. 230 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. 231