HomeMy WebLinkAbout2018 Adopted Budget Book
CITY OF COLUMBIAHEIGHTS
ADOPTED ANNUAL BUDGET
FOR THE
FISCAL YEAR BEGINNING JANUARY 1, 2018
2018 ADOPTED BUDGET
CITY OF COLUMBIA HEIGHTS
2018 BUDGET
TABLE OF CONTENTS
INTRODUCTION ............................................................................................................................... 1
Principal City Officials .......................................................................................................... 3
Overview ............................................................................................................................. 5
Understanding the Minnesota Property Tax System .......................................................... 7
Proposed Total 2018 Property Taxes by Taxing District ...................................................... 9
City Manager’s 2018 Budget Message .............................................................................. 11
SUMMARY BUDGET INFORMATION ............................................................................................. 15
All Budgeted Funds
Adopted Budget Resolution .............................................................................................. 17
Expenditures by Functional Area ...................................................................................... 19
Revenues by Source .......................................................................................................... 21
Financial Resources for the Budget ................................................................................... 23
Summary by Fund Expenditures and Revenues ................................................................ 25
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
Special Projects (226-49846) .............................................................................................. 64
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
CITY OF COLUMBIA HEIGHTS
2018 BUDGET
TABLE OF CONTENTS
Property Inspections (101-42300)...................................................................................... 84
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 General 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
Water Capital Equipment (433-49449) .............................................................. 157
Sewer Utility
Collections (602-49450) ..................................................................................... 158
Disposal (602-49480) ......................................................................................... 159
Sewer Non-Operating (602-49499) ................................................................... 160
Sewer Capital Equipment (432-49499) .............................................................. 161
CITY OF COLUMBIA HEIGHTS
2018 BUDGET
TABLE OF CONTENTS
Storm Sewer
Storm Sewer Utility (604-49650) ....................................................................... 162
Storm Sewer Non-Operating (604-49699)……… ... ………………………………………….163
Storm Sewer Capital Equipment (438-49699).... ............................................... 164
Solid Waste and Recycling
Refuse Disposal (603-49510) ............................................................................. 165
Refuse Collection (603-49520)........................................................................... 166
Recycling (603-49530) ....................................................................................... 167
Hazardous Waste (603-49540) .......................................................................... 168
Capital Improvements
State Aid Construction (402) .............................................................................. 169
Capital Improvement Gen. Gov. Building – Garage (411-49950) ...................... 170
Capital Improvement Gen. Gov. Building – Police (411-42100) ........................ 171
Capital Improvement Gen. Gov. Building – Fire (411-42200) ............................ 172
Capital Improvement Gen. Gov. Building – City Hall (411-41940) .................... 173
Parks Capital Improvement (412-45200) ........................................................... 174
Infrastructure (430-46323) ................................................................................ 175
Water Construction (651-49449) ....................................................................... 176
Sewer Construction (652-49499) ....................................................................... 177
Storm Sewer Construction (653-49699) ............................................................ 178
Municipal Service Center
Central Garage (701-49950) .............................................................................. 179
Garage Capital Equipment (434-49950) ............................................................ 180
Building Maintenance – Internal Services (705-49970) ..................................... 181
Recreation ................................................................................................................................... 183
Administration (101-45000) ............................................................................................. 189
Youth Athletics (101-45001) ............................................................................................ 190
Adult Athletics (101-45003) ............................................................................................. 191
Youth Enrichment (101-45004) ........................................................................................ 192
Traveling Athletics (101-45005) ....................................................................................... 193
Trips & Outings (101-45030) ............................................................................................ 194
Senior Citizens (101-45040) ............................................................................................. 195
Murzyn Hall (101-45129).................................................................................................. 196
Hylander Center (101-45130)........................................................................................... 197
After School Programs (261-45029) ................................................................................. 198
SUPPLEMENTARY INFORMATION ............................................................................................... 199
History of Tax-Supported Operating Expenditures .......................................................... 201
History of Changes in Tax Levy ......................................................................................... 203
History of State Aid Reductions ....................................................................................... 205
Total Personnel by Department and Position 2015 – 2018 ............................................. 207
Bond Rating Report .......................................................................................................... 211
Geographic Location ........................................................................................................ 219
Community Profile ........................................................................................................... 221
Glossary of Terms ............................................................................................................. 223
LbÇwh5Ü/ÇLhb
1
- This page intentionally left blank -
2
CITY OF COLUMBIA HEIGHTS, MINNESOTA
PRINCIPAL CITY OFFICIALS
JANUARY 2018
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 NICK NOVITSKY, COUNCIL MEMBER
Term expires 01-07-2021 Term expires 01-07-2019
CITY MANAGERIAL STAFF
EmployeePositionDate Appointed
Walter FehstCity Manager07-08-1996
Kelli BourgeoisHuman Resources Director/Assistant07-10-2014
to the City Manager
Kevin HansenPublic Works Director/City Engineer12-01-1997
Gary GormanFire Chief04-25-2005
Lenny Austin Police Chief11-13-2017
Joseph Kloiber Finance Director/Treasurer06-01-2011
Renee DoughertyLibrary Director04-01-2013
Joseph HogeboomCommunity Development Director04-29-2014
Keith WindschitlRecreation Director 08-04-1997
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
th
November 24, 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 each year, multiple work sessions are held with the City Council and city staff
to 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
th
adopted budget and final levy by December 20, 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 theirproportionate 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
PROPOSED TOTAL 2018 PROPERTY TAXES BY TAXING DISTRICT
For Properties in the City of Columbia Heights
Notes: Final 2018 property taxes may vary from proposed taxes. The percentage split of total taxes between
districts will vary slightly for properties with different values. Property taxes paid to the metro area fiscal
disparities program by commercial properties are allocated in this presentation proportionately to the City, the
School District, and the County.
9
- This page intentionally left blank -
10
CITY OF COLUMBIA HEIGHTS
CITY MANAGER’S 2018 BUDGET MESSAGE
Recommendation
The city manager judges that the proposed 2018 budget and levy, as detailed in this document, supports
the vision and objectives of the City of Columbia Heights’ 2017 goals report, and is feasible within the
constraints of the City of Columbia Heights’ five-year financial plan. Key points supporting this
conclusion are provided below. Accordingly, the city manager recommends the city council approve the
proposed 2018 budget and levy.
Financial Plan
The City’s five-year financial plan is designed to:
Provide for expected inflation in the cost of existing service levels.
Increase service levels only in response to specifically-identified external mandates or strategic
objectives.
Reduce the use of state funding in the operating and debt service budgets, and to increase its
use over time in capital budgeting. This strategy reduces the exposure of on-going basic City
services to swings in state funding over which local residents have little control. It also gradually
increases capital funding to sustainable levels for equipment, buildings and infrastructure.
Set property taxes at the minimum level necessary to support the above strategies, while
avoiding single-year spikes up or down in property taxes.
Governmental Funds Revenue
The proposed increase to the City’s gross property tax levy for 2018 is 4.9%. The gross tax levy includes
both the share of the tax levy paid by local taxpayers and the share subsidized by the metro area fiscal
disparities program. The amount of the 2018 fiscal disparities subsidy could not be determined at the
time this report was prepared. That subsidy amount will be known before the City Council makes its
decision on the proposed 2018 tax levy however, and before proposed tax notices are mailed to each
property owner.
Based on the formula in state statute, staff estimates that the fiscal disparities subsidy will decrease for
2018 for the City of Columbia Heights, causing local taxpayers to bear a noticeably greater share of the
4.9% overall 2018 levy increase than they otherwise would. Staff also estimates however, that this
subsidy will increase in 2019 to prior levels.
A new on-going component within the tax levy proposed for 2018 is $114,000 per year for acquisitions
of nonconforming residential properties in commercial zones. This tax revenue will be combined with
other funding sources, as part of the Commercial Revitalization project approved by the Economic
Development Authority’s board in 2017.
In 2018, the City will receive approximately $1,656,000 in state aid to local government (LGA). Under
the five-year financial plan, $475,000 of this LGA is proposed to be used within the 2018 operating
budget. The remainder is allocated to governmental funds for debt service ($550,000), equipment
($200,000), buildings ($250,000), and infrastructure/park improvements ($181,000). If not for this LGA,
these items would otherwise be paid for with property taxes.
11
CITY OF COLUMBIA HEIGHTS
CITY MANAGER’S 2018 BUDGET MESSAGE
Governmental Funds Operating Expenses
The proposed increase to the governmental funds tax-supported operating expenses for 2018 is 5.8%.
This includes the following components:
2.5% inflation estimate in financial plan for existing service levels $312,000
Metro market price adjustments to 2018 compensation range of certain positions87,000
Add 0.50 FTE of new position of full-time Communications Coordinator52,000
Add 0.85 FTE of part-time Community Service Officers43,000
Police technology: Body camera lease and County data services increase35,000
Shift of existing information systems costs from utility funds to tax-supported funds70,000
Increase in annual electricity and HVAC operating costs for larger library building25,000
Recurring adjustment to City Clerk budget for election year activities47,000
All other 2018 changes, at net48,000
2018 tax-supported operating expense increase of 5.8% over the prior year$719,000
Additional increase for 2017 labor agreements settled after 2017 tax levy adopted$76,000
The inflation estimate for existing services primarily reflects 2.5% cost of living increases approved by
the city council for all permanent employees for 2018.
The metro market price adjustments to certain staff positions are designed to make the pay for these
positions comparable to similar positions in other metro cities. This consists of $64,000 within the
police department and $23,000 throughout the other city departments.
Only 50% of the proposed new Communications Coordinator position is included in the above table of
tax-supported operating expenses. The remainder of this position is funded through the cable television
budget. Establishing this position is a top objective within the City of Columbia Heights’ 2017 goals
report.
A primary purpose for the additional part-time Community Service Officer hours included above is to
staff the Hylander Center. Expanding collaboration with the school district is a top objective within the
City of Columbia Heights’ 2017 goals report.
The $70,000 shift of information systems costs from the utility funds to the tax-supported funds only
reflects an update to theshare of the system costs used by each department. The combined charges to
all user departments for these information system costs are still at the same amount of $335,000 for the
2018 budget as budgeted for each year since 2015.
Although the new library building is more energy efficient than the previous much older building, it is
also 9,000 square feet larger than the previous building. This is reflected in the increased heating,
cooling and electrical costs shown.
12
CITY OF COLUMBIA HEIGHTS
CITY MANAGER’S 2018 BUDGET MESSAGE
Fund Balance of the General Fund
With resolution 95-40, the city council established a target fund balance for the general fund of 45% of
the general fund budget for the following year. At December 31, 2016, the fund balance of the general
fund equaled 65% of the 2017 general fund budget. The proposed 2018 budget reduces this fund
balance to 46% of the 2019 general fund budget, and 45% thereafter. This is achieved primarily by a
one-time transfer of $1,400,000from the general fund to the government buildings capital replacement
fund in 2018. This transfer partially funds a master plan for city hall, a top objective within the City of
Columbia Heights’ 2017 goals report.
Utility Funds
Water, sewer and refuse rates are periodically developed through engineering 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 increases shown below for a typical quarterly
water/sewer/refuse bill for an average Columbia Heights family were set by resolution 2015-98:
$7.903.5%
2018
$8.213.5%
2019
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 city-wide hauler contract for refuse is being publicly bid during 2017 to cover
approximately a five-year period. Although the cost of hauling the refuse is expected to remain
competitive, the cost of the separate dump fees at disposal sites is expected to increase significantly in
2018 due to a state statute mandate.
Due to aging utility infrastructure and increased storm water mandates, the City’s need to replace and
improve utility infrastructure has exceeded the cash generated from utility operations in recent years.
This trend is expected to continue, at least until the next utility rate resolution is developed and adopted
by the city council, and perhaps beyond. To address this issue, the 2018 budget includes an internal loan
to the utility funds from the governmental capital equipment fund to finance utility improvements. This
allows for spreading the related required utility rate increases over a greater number of years than
otherwise possible, while avoiding the costs of issuing bonds for relatively short-term financing.
Other Factors
In 2017, the City refunded (refinanced) $12 million of outstanding bonds, issued in 2007 and 2008 for
building construction, at significantly lower interest rates. The present value of the resulting savings over
the remaining life of the bonds was $2.2 million. This reduces interest expense within the 2018 budget
by $176,000; with greater annual savings thereafter. Although most of this savings is due to historically
low interest rates, decisions made by the city council to provide for long-term financial stability were a
major factor in the AA credit rating received by the 2017 general obligation refunding bonds. A copy of
the independent credit rating agency’s report is enclosed.
13
- This page intentionally left blank -
14
SUMMARY BUDGET INFORMATION
15
- This page intentionally left blank -
16
17
18
All Budgetary Funds
Expenditures by Functional Area
2018 Budget
Administration
1,329,083
Debt Service
Recreation
2,541,520
940,679
Community
Development
1,012,924
Public
Finance
Works
1,573,275
9,784,086
Utility Funds
Fire
and Capital
1,953,029
Projects
General
Government
1,629,900
Library
952,644
Liquor Excluding
Cost of Goods
2,144,100
Public Works
General Fund
Police
2,686,161
4,800,625
Includes Interfund Transfers
19
- This page intentionally left blank -
20
All Budgetary Funds
Revenues by Source
2018 Budget
Transfers In & Non
Revenue Receipts
2,487,982
Gross Profit Liquor
2,074,300
Operating Tax Levy
10,687,721
Utility Sales
8,658,512
TIF, HRA & Bond
Levy
1,271,784
Licenses & Permits
824,300
Intergovernmental
Revenue
Miscellaneous
Fines & Forfeits
2,714,800
896,001
Charges for Services
109,000
614,950
Includes Interfund Transfers
21
- This page intentionally left blank -
22
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.
23
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.
24
City of Columbia Heights, Minnesota
BUDGET 2018
Summary by Fund
ActualActualAdoptedAdopted
2015201620172018
Revenues
101General Fund11,895,32511,186,42511,304,87711,904,000
201Planning & Inspections417,023491,822435,675469,682
204EDA264,366300,490297,018448,242
212State Aid Maintenance235,584286,091182,150192,250
225Cable Television232,057271,601227,400227,400
226Special Projects99,195482,91725,00025,000
240Library832,216842,300878,079952,644
261After School Programs21,61120,63022,00022,000
272Public Safety Grants - Other49,945145,849111,955-
315Sull-Shores: TX GO Bonds 2008A110,826105,916105,600105,600
341G.O. Street Rehab Bonds 2007A357,5331,201--
343GO Public Safety Ctr. Bonds 2008B616,723602,845627,534-
344GO Public Facilities Bonds 2009A299,839310,236260,389251,800
345GO Improv/Rev Bonds 2013379,080365,333127,10035,100
346GO Library 2015183,930473,246480,000464,967
347GO Public Safety Ctr. Bonds 2017B---563,053
371TIF T4: 4747 Central64,388183,30465,00081,000
372Huset Park Area TIF (T6)371,8292,988,952372,500332,000
373EDA TIF Revenue Bonds 2007216,2102,415,516--
376Tax Increment Bonds16,14110,662--
385Multi-Use Redevelopment26,03126,628--
389R8: Transition Block43,03444,402--
402Total State Aid Construction1,111,654943,606750,000300,000
411Capital Improvements-Gen Govt Bldg39,100339,385283,0001,683,000
412Capital Improvements Parks507,646274,908163,855391,250
430Infrastructure Fund116,300286,125110,000110,000
431Cap Equip Replacement-General Fund626,915290,448256,000256,000
432Cap Equip Replacement - Sewer30,20028,20028,00027,000
433Cap Equip Replacement - Water108,346103,434107,000106,000
434Cap Equip Replacement - Garage4,7004,5004,4004,400
437Cap Equip Replacement - Data Proc6,3003,900-2,000
438Cap Equip Replacement-Storm Sewer5,0005,1005,0005,000
439Cap Equip Replacement - Fire400100--
601Water Utility2,775,2163,470,6482,981,6003,058,364
602Sewer Utility1,699,3972,421,6531,893,7501,974,310
603Refuse Fund2,012,0481,979,8591,993,7502,067,228
604Storm Sewer Fund379,7011,549,436429,500444,275
609Liquor8,399,9458,468,0958,575,4008,675,000
631Water Fund Debt Service256,160268,550162,200145,200
632Sewer Fund Debt Service37,02040,05041,00062,000
634Storm Sewer Debt Service142,070265,55893,10044,100
639Liquor Fund Debt Service380,091392,321389,300268,200
651Water Construction Fund137,997208--
652Sewer Construction Fund224,510207,566274,000-
653Storm Sewer Construction Fund748,2423,886385,000-
701Central Garage641,870578,630688,515682,485
705Building Maintenance147,600250,317206,500205,500
720Information Systems339,000337,400335,000335,000
Total Revenue37,610,31344,070,24935,678,14736,921,050
25
City of Columbia Heights, Minnesota
BUDGET 2018
Summary by Fund
ActualActualAdoptedAdopted
2015201620172018
Expenses
General Fund
101.41110Mayor-Council137,177155,215159,057156,938
101.41320City Manager430,983448,210469,689567,724
101.41410City Clerk50,34695,62860,419111,778
101.41510Finance800,892786,465853,900891,800
101.41550Assessing122,792123,814126,043126,012
101.41610Legal Services166,589191,958175,392176,300
101.41940City Hall132,556125,039161,500154,000
101.42100Police3,984,8913,907,2764,317,5254,662,679
101.42200Fire1,334,6451,319,2141,376,4151,429,857
101.42300Property Inspections174,931176,664200,242208,172
101.43100Engineering353,081507,880380,615403,165
101.43121Streets872,186781,010853,794892,169
101.43160Street Lighting140,055143,907157,982160,832
101.43170Traffic Signs & Signals104,92195,66194,32798,312
101.45000Recreation Administration192,799209,588218,646229,218
101.45001Youth Athletics33,17331,31639,66143,232
101.45003Adult Athletics23,42027,36626,44330,321
101.45004Youth Enrichment40,05844,32568,41381,264
101.45005Travel Athletics28,06121,91334,43538,204
101.45030Trips & Outings38,27837,19145,10139,427
101.45040Senior Citizens83,76986,36589,12791,606
101.45050Recognition/Special Events37,81039,99240,90040,900
101.45129Murzyn Hall180,517187,399231,049256,052
101.45130Hylander Center58,91271,26089,09087,793
101.45200Parks849,060903,820940,706959,042
101.46102Urban Forestry160,965146,500164,406172,641
101.49200Contingencies40,375-35,00035,000
101.49300Transfers1,684,00088,917-1,400,000
101Total12,257,24310,753,89411,409,87713,544,438
26
City of Columbia Heights, Minnesota
BUDGET 2018
Summary by Fund
ActualActualAdoptedAdopted
2015201620172018
Planning & Inspections
201.42400Planning & Inspections292,601373,794440,675469,682
Economic Development Authority
204.46314Econ Development Authority204,096257,602302,018448,242
State Aid Maintenance
212.43190State Aid Maintenance80,750205,186221,536230,347
212.43191State Aid Gen'l Construction--130,000130,000
Cable Television
225.49844Cable Television413,250149,814143,459190,331
Special Projects
226.46317Downtown Parking9,35317,23325,00025,000
226.49846Special Projects507,295--70,000
Library
240.45500Library739,290783,812878,079952,644
After School Programs
261.45029Program Revenue Expended50,29553,92044,00043,562
Public Safety Grant - Other
272.42202Safer Grant 2015 - 201749,945145,849111,955-
Bonds
315.47000Sull-Shores: TX GO Bonds 2008A97,33099,237101,40097,800
341.47000GO Street Rehab Bonds364,433113,254--
343.47000GO Public Safety Ctr. Bonds 2008B621,984622,309622,800622,300
344.47000G.O. Public Facilities Bonds289,441298,573293,000297,900
345.47000GO Improv/Rev Bonds 2013119,113121,421117,80051,500
346.47000GO Library 201383,088203,254460,000459,100
347.47000GO Public Safety Ctr. Bonds 2017B---481,720
TIF Districts
371.47000TIF T4: 4747 Central85,73083,58685,30085,800
372.47000Huset Park Area TIF (T6)347,6162,583,748335,400332,000
373.47000EDA TIF Revenue Bonds 2007206,3552,683,805--
376.46800TIF Districts172,995-65,445--
376.47000Tax Increment Bonds567930--
377.47000Sheffield - DS - - --
385.47000Multi-Use Redevelopment Bonds11,6801,700--
389.47000R8: Transition Block39,40841,252--
402Total State Aid Construction161,371477,525750,000450,000
Capital Improvements-Gen Govt Bldg
411.41940City Hall22,71530,503--
411.42100Police-1,200-19,000
411.42200Fire-1,200--
411.45129Murzyn Hall----
411.45500Library----
411.49950Central Garage--65,000-
Capital Improvements Parks
412.45200Parks-42,030350,00025,000
Infrastructure Fund
430.46323Capital Improvement Expense301,340119,173258,452278,366
Cap Equip Replacement-General Fund
431.41940General Government Buildings--28,000-
431.42100Police159,188158,570133,531137,946
431.42200Fire494,98253,018110,000315,000
431.42400Protective Inspection----
431.43100Engineering--25,00025,000
431.43121Streets42,07816,950178,000-
431.45000Recreation Administration----
431.45050Recognition/Special Events----
27
City of Columbia Heights, Minnesota
BUDGET 2018
Summary by Fund
ActualActualAdoptedAdopted
2015201620172018
431.45200Parks47,19044,10913,000110,000
431.46310Community Development Adm----
Cap Equip Replacement - Sewer
432.49499Non-Operating-61,845--
Cap Equip Replacement - Water
433.49449Non-Operating-141,845--
Cap Equip Replacement - Garage
434.49950Central Garage----
Cap Equip Replacement - IS
437.49980Data Processing9,18013,26322,0005,000
437.41510Finance----
Cap Equip Replacement
438.49699Storm Sewer Non-Operating----
Cap Equip Replacement-Fire
439.42200Fire36,27717,886--
Water Utility
601.49400Source of Supply1,221,1851,426,4601,333,3971,386,733
601.49430Distribution889,418997,4761,063,9221,108,229
601.49440Administration & General162,662172,588160,300146,400
601.49449Non-Operating395,985268,000162,000145,000
Sewer Utility
602.49450Collections508,232505,923785,697677,814
602.49480Disposal974,822974,3601,097,7911,101,725
602.49490Administration & General170,011171,635160,300146,400
602.49499Non-Operating255,15840,000306,00062,000
Refuse Fund
603.49510Refuse Disposal1,532,4171,641,2391,760,7941,929,000
603.49520Collection & Disposal149,435153,824150,102115,924
603.49530Recycling127,997128,410128,881137,155
603.49540Hazardous Waste11,72310,68311,07413,801
Storm Sewer Fund
604.49650Collections432,557308,029386,138386,484
604.49690Administration & General9601,1701,2001,100
604.49699Non-Operating142,446133,00093,00044,000
Liquor
609.49791Liquor Store #13,718,5363,818,5763,836,1003,888,700
609.49792Liquor Store #22,950,2033,074,8743,014,4003,148,000
609.49793Liquor Store #31,204,8611,185,1481,296,4001,274,100
609.49794Liquor Non-Operating586,249550,818549,200415,000
Water Fund Debt Service
631.47000Water Fund Bonds26,15122,25718,80017,100
Sewer Fund Debt Service
632.47000Bonds5,6805,5436,0009,600
632.49449 Sewer Fund Debt Service-132,288--
Storm Sewer Debt Service
634.47000Storm Sewer Bonds13,88512,90112,4009,500
639.47000Liquor Debt Service200,235191,807187,90077,200
Water Construction Fund
651.49449Non-Operating-439,05460,00065,000
Sewer Construction Fund
652.49499Non-Operating-522,951275,000250,000
28
City of Columbia Heights, Minnesota
BUDGET 2018
Summary by Fund
ActualActualAdoptedAdopted
2015201620172018
Storm Sewer Construction
653.49699Storm Sewer Construction Fund100,0001,447,579195,000165,000
Central Garage
701.49950Central Garage645,363575,147758,959723,060
Building Maintenance
705.49970Building Maintenance144,609243,535196,831205,448
Information Systems
720.49980Information Systems332,331355,511359,761382,575
Total Expense35,221,28840,219,53036,022,62937,929,726
29
- This page intentionally left blank -
30
31
- This page intentionally left blank -
32
General Fund, Library & EDA
Expenditures by Classification
2018 Budget
Contingencies &
Transfers
1,764,195
Capital Outlay
82,362
Other Services &
Charges
2,482,271
Supplies
692,457
Personal Services
9,924,039
33
- This page intentionally left blank -
34
General Fund, Library Fund
& EDA Revenue by Source
2018 Budget
Other
Charge for
448,700
Services 579,950
Transfers
& Non-Revenue
Receipts
Intergovern-
484,500
mental
946,800
Taxes
10,844,936
35
- This page intentionally left blank -
36
City of Columbia Heights, Minnesota
Homestead Properties with Various Values
TAX LEVIES PAYABLE 2016 - 2018*
Local
Taxable Market ValueShare Only$$%
After ExclusionsCity TaxChangeChange
PAYABLE 2016117,431878.6463.627.8%
PAYABLE 2017123,862849.29-29.35-3.3%
PAYABLE 2018151,6571,019.70170.4120.1%
PAYABLE 2016112,308840.4795.5312.8%
PAYABLE 2017122,554840.36-0.110.0%
PAYABLE 2018133,345896.0155.656.6%
PAYABLE 2016130,293975.1695.6910.9%
PAYABLE 2017140,648963.76-11.40-1.2%
PAYABLE 2018167,4621,125.90162.1416.8%
PAYABLE 2016131,492984.16100.4411.4%
PAYABLE 2017136,724937.02-47.14-4.8%
PAYABLE 2018149,1501,002.9165.897.0%
PAYABLE 2016132,800993.8973.348.0%
PAYABLE 2017145,771999.395.500.6%
PAYABLE 2018166,2631,117.83118.4411.9%
PAYABLE 2016148,8011,113.6287.578.5%
PAYABLE 2017158,4721,086.47-27.15-2.4%
PAYABLE 2018183,5071,233.46146.9913.5%
PAYABLE 2016158,8511,189.2376.076.8%
PAYABLE 2017178,9071,226.2937.063.1%
PAYABLE 2018197,7641,329.56103.278.4%
PAYABLE 2016177,3811,327.6880.016.4%
PAYABLE 2017197,1101,351.0523.371.8%
PAYABLE 2018213,7871,437.1386.086.4%
PAYABLE 2016201,3611,507.2989.666.3%
PAYABLE 2017212,2611,455.24-52.05-3.5%
PAYABLE 2018228,9381,538.6383.395.7%
PAYABLE 2016201,9061,511.0376.405.3%
PAYABLE 2017191,4421,311.95-199.08-13.2%
PAYABLE 2018236,3501,589.02277.0721.1%
*2018 is proposed
37
- This page intentionally left blank -
38
39
- This page intentionally left blank -
40
DETAILEDBUDGETINFORMATION
41
- This page intentionally left blank -
42
2018
Citizens
City Council
Charter Commission Economic Development Authority
Library Board Traffic Commission
Park & Recreation Commission Housing & Redevelopment Authority
Planning & Zoning Commission
Legal
City Manager
Human Resources
Recreation
Director / Assistant to
Director
the City Manager
City Clerk
Administrative
Assistant - Human
Resources
Community
Police LibraryPublic Works Finance
Fire ChiefDevelopment
ChiefDirectorDirectorDirector
Director
43
- This page intentionally left blank -
44
ADMINISTRATION
EXPENDITURE SUMMARY
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
45
- This page intentionally left blank -
46
City of Columbia Heights, Minnesota
BUDGET 2018
Administration
CityLegalCable
Mayor-CouncilCity ManagerClerkAssessingServicesTV
101101101101101225
Revenue
30999Taxes144,469468,829100,670113,240125,471-
31999Licenses & Permits------
32999Intergovernmental7,55324,5175,2655,9216,561-
33999Charge for Services---3,000--
34999Fines & Forfeits----40,000-
35999Miscellaneous1,2484,0558719791,085227,400
36999Sales and Related Charges------
39199Transfers & Non Rev Receipts-58,4342,419---
Total Revenue153,270555,835109,225123,140173,117227,400
Expenses
0999Personal Services90,929509,75098,2407,647-52,026
1999Supplies6005,7001,35065-5,500
2999Other Services and Charges59,90937,27412,188118,300176,30063,416
4999Capital Outlay-----5,000
6999Contingencies & Transfers5,50015,000---64,389
Total Expenses156,938567,724111,778126,012176,300190,331
Change to Fund Balance-3,668-11,889-2,553-2,872-3,18337,069
47
- This page intentionally left blank -
48
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: MAYOR-COUNCIL
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41110MAYOR-COUNCILExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services89,42894,57297,60990,92990,92990,929
1999Supplies3661,445700600600600
2999Other Services & Charges45,90448,10655,24859,90959,90959,909
4999Capital Outlay------
6999Contingencies & Transfers1,47911,0925,5005,5005,5005,500
TOTALS: MAYOR-COUNCIL137,177155,215159,057156,938156,938156,938
Activity Description
The City Council is the legislative branch of city government.The Council is responsible for the establishment of
policies and the adoption of local ordinances and resolutions. The Council has full authority over the financial
affairs of the City and provides for the collection of all revenue and other assets, the auditing and settlements of
accounts, and the safekeeping and disbursement of public monies. They appoint the City Manager and members of
various advisory boards and commissions. The Council consists of a Mayor who is elected for a two-year term and
four Councilmembers who are elected at large for staggered four-year terms.
Objectives
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.
Budget Comments on Proposed Budget
The Mayor Council Budget decreased by $2,119 from 2017 to 2018.
Personal Services decreased by $6,680 due to decreases in PERA Contributions, insurance and removing
an $800 allowance for possible cost increases in COLA/fringe due to possible future contract changes. Supplies
decreased by $100.
Other Services and Charges had an overall increase of $4,661. Significant changes include an increase to Insurance
& Bonds of $1,048. Subscription, Memberships and Dues increased by $4,100, we joined Metro Cities , that was not
included in the 2017 adopted budget.
49
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CITY MANAGER
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41320CITY MANAGERExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services408,670425,123437,937509,750509,750509,750
1999Supplies2,3562,8853,5005,7005,7005,700
2999Other Services & Charges19,95720,20228,25237,27437,27437,274
4999Capital Outlay------
6999Contingencies & Transfers---15,00015,00015,000
TOTALS: CITY MANAGER430,983448,210469,689567,724567,724567,724
Activity Description
This department is responsible forthe 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.
Objectives
1. Improve communicationswith employees via intranet, online services, and employee meetings which, furthers
theCity Council's goal of recruiting, training, and retaining a talented and professional workforce .
2. Continue to implement new Human Resources Information System which also furthers the City Council's goal of
recruiting, training, and retaining a talented and professional workforce.
3. Implement the new Communications Specialist position to better inform the public of city activities; and provide
better communication to our residents whose primary language is not English. This objective directly addresses the
City Council goal of developing a communications plan and staff position including exploring more effective uses of
communication vehicles, engaging multi-cultural communities, and modernizing use of technology to engage youth in
the community.
4. Continue to implement streamlined records retention program which again furthers the City Council's goal of
enhanced communication by improving the public's access to government information.
5. Work to recruit and retain high quality employees who better represent the residents we serve which directly
furthers the City Council's goal of recruiting, training, and retaining a talented and professional workforce.
Budget Comments on Proposed Budget
The City Manager budgetincreased by $98,035 from 2017 to 2018. Personal Services saw the largest increase with a
$71,813 change from 2017 to 2018; this increase was due in large part to the inclusion of a Communications Specialist
position to be paid 50% by the City Manager budget and 50% by the Cable Television budget, the remaining portion of
the increase was due to cost of living adjustments and insurance increases. Supplies increased by $2,000 due to the
purchase of office furniture and computer equipment replacement for existing staff. Other Services and Charges
increased by $9,022 due to the inclusion of the citywide safety training contract, an increase to subscriptions and
memberships with the addition of a Rotary membership and membership in the National Civic League, and a
reallocation of internal IS services in the amount of $2,700. There is $15,000 included in Contingencies to pay for a
professional search firm to conduct a City Manager search if the current City Manager retires in 2018.
50
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CITY CLERK
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41410CITY CLERKExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services45,94787,74450,89698,24098,24098,240
1999Supplies3042,9182,0001,3501,3501,350
2999Other Services & Charges4,0964,9657,52312,18812,18812,188
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: CITY CLERK50,34695,62860,419111,778111,778111,778
Activity Description
The City Clerk provides assistance to the Mayor, City Council, and City Manager; organizes and directs elections, serves as
the responsible authority for compliance with the MN Data Practices Act, maintains the City Code, prepares and assembles
Council meeting agendas and materials, takes and transcribes minutes of the City Council meetings, maintains records and
files of official city documents, oversees the boards and commissions, serves as the Sunshine Fund 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.
Objectives
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.
Budget Comments on Proposed Budget
*Note comparisons are based on the 2016 budget numbers, based on election expenses.
Personal Servicesincreased by $13,705 from the actual amount in 2016. Increases were $15,597, decreases were $1,892.
This is primarily due to a proposed wage increase for part time and seasonal employees ($9,639 wages, $240 fringe).
Election judges have not had a wage adjustment since 2008.
The proposed increase would place our judges above the average salary (from the 2016 survey) while still well positioned
within the range.
The City Clerks salary has increased by $3,410 from 2017. ($2,932 wages, $478 fringe.)
Supplies decreased by $1,568. The decrease is due to office furniture purchased in 2016.
Other Service and Charges
Increased by $7,223 from 2016.
Increased by $4,665 from the 2017 adopted budget.
The following items are not affected by the election, and I will use the 2017 adopted budget figures: (total increase $4,234)
Increase $760 Expert and Professional Services
Increase $55 Insurance and Bonds
Increase $1,900 Information Systems
Increase $1,519 for the increase in the contract with Anoka County for election equipment.
The net budget increase from 2016 is $16,150.
51
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: ASSESSING
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41550ASSESSINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services6,8357,1297,5107,6477,6477,647
1999Supplies176765656565
2999Other Services & Charges115,940116,618118,468118,300118,300118,300
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: ASSESSING122,792123,814126,043126,012126,012126,012
Activity Description
TheAssessing Department provides tax and homestead information, and processes homestead applications. Through a joint
powers agreement with Anoka County, the County provides for the assessment of property in Columbia Heights. The City
contracted with the County for special assessment billing services beginning in 2003.
Objectives
Work with AnokaCounty in their implementation of a new computer system ensuring it is easier to use and provides more
information to our staff and residents which, furthers the City Council's goal of building on and expanding collaboration
withthe School District and other public entities.
Budget Comments on Proposed Budget
The Assessing budgetdecreased by $31 from 2017 to 2018. Personal Services increased by $137 due to increases in wages,
PERA, insurance and workers' compensation premiums allocated to this department for Public Works clerical staff. Supplies
stayed equal from 2017 to 2018. Other Services and Charges decreased by $168 with a $100 increase to postage, but a $250
reduction in legal notice publishing and a $18 reduction in insurance and bonds.
52
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: LEGAL SERVICES
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41610LEGAL SERVICESExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges166,589191,958175,392176,300176,300176,300
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: LEGAL SERVICES166,589191,958175,392176,300176,300176,300
Activity Description
The Legal Services Department handles all civil lawsuits and prosecutions forthe City. These services are currently under
retainer with the law firm of Barna, Guzy, and Steffen, Ltd. This department also budgets for outside labor attorney services.
Objectives
Maintaincurrent service level under current contract terms. This function assists in accomplishing all of the City Council's
goals by providing legal opinions, contract review and drafting, and negotiation assistance in all aspects of city business.
Budget Comments on Proposed Budget
The Legal Services budget increasedby $908 from 2017 to 2018 due to an increase of $1000 in the attorney fee -other due
to labor contract negotiations for the 2019/2020 term and a decrease of $92 in insurance and bonds.
53
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CABLE TELEVISION
225CABLEActualActualAdoptedDepartmentCity ManagerCouncil
49844TELEVISIONExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services2,6993,6385,71552,02652,02652,026
1999Supplies465808-5,5005,5005,500
2999Other Services & Charges42,47290,92544,04463,41663,41663,416
4999Capital Outlay-25,26030,0005,0005,0005,000
6999Contingencies & Transfers367,61429,18363,70064,38964,38964,389
TOTALS: CABLE TELEVISION413,250149,814143,459190,331190,331190,331
Activity Description
This activity administers the ColumbiaHeights' 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.
Objectives
1. Administer franchise ordinance which furthers the City Council goal of expanding collaboration with the otherpublic
entities.
2. Implement theCommunications Specialist position directly accomplishing the City Council goal of developing a
communications plan and staff person.
3.Expand the amount of information and programming on the government access channel by both creating video content
internally and working with outside agencies to broadcast relevant information they have created. This objective meets and
benefits from the City Council goals of creating a communications plan, exploring more effective use of communication
vehicles, modernizing the use of technology to engage youth, building on expanding collaboration with other public entities
and supporting volunteerism within the community.
4. Enhance staff training and technical services on the cable broadcasting software and hardware which, meets the City
Council goal of training and retaining a talented and professional workforce as well as developing a staff succession/transition
plan.
Budget Comments on Proposed Budget
Overall, the Cable Televisionbudget increased by $46,872. The largest increase is experienced in Personal Services which, is
due to the addition of a Communications Specialist position which, the Cable Television budget is paying 50% of. This
additional cost is offset by the elimination of the existing part-time position. Supplies increase by $5,500 due to the
inclusionof office furniture, a computer and supplies for the new communications staff. Other Services and Charges
increased by$19,372 primarily due to the inclusion of ongoing technical support and hosting of the HRIS that was budgeted
for in 2017 inrepair and maintenance.
54
2018
Community Development
Director
Economic
Building
City PlannerDevelopment
Official
Planner
Secretary II:
Secretary II:
Community
Permits
Development
55
- This page intentionally left blank -
56
COMMUNITY DEVELOPMENT
EXPENDITURE SUMMARY
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
57
- This page intentionally left blank -
58
City of Columbia Heights, Minnesota
BUDGET 2018
Community Development
Planning &DowntownSpecial
InspectionsEDAParkingProjects
201204226226
Revenue
30999Taxes-444,692--
31999Licenses & Permits327,000---
32999Intergovernmental----
33999Charge for Services-1,550--
34999Fines & Forfeits----
35999Miscellaneous2,7002,00025,000-
36999Sales and Related Charges----
39199Transfers & Non Rev Receipts139,982---
Total Revenue469,682448,24225,000-
Expenses
0999Personal Services434,779163,774--
1999Supplies1,400---
2999Other Services and Charges17,49714,48425,00070,000
4999Capital Outlay----
6999Contingencies & Transfers16,006269,984--
Total Expenses469,682448,24225,00070,000
Change to Fund Balance----70,000
59
- This page intentionally left blank -
60
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: PLANNING & INSPECTIONS
201PLANNING & INSPECTIONSActualActualAdoptedDepartmentCity ManagerCouncil
42400PLANNING & INSPECTIONSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services258,991338,498411,528434,779434,779434,779
1999Supplies3,8633,9101,1001,4001,4001,400
2999Other Services & Charges15,99116,22112,49717,49717,49717,497
4999Capital Outlay------
6999Contingencies & Transfers13,75615,16415,55016,00616,00616,006
TOTALS: PLANNING & INSPECTIONS292,601373,794440,675469,682469,682469,682
Activity Description
Issue permitsand licenses.
Review building plans.
Inspect construction and installation projects.
Provide long-term planning for the community (facilitate the Comprehensive Plan process).
Implement the Zoning Code.
Provide staff support for the Planning and Zoning Commission.
Conduct special projects.
Serve as project management for development projects.
Administer FEMA requirements.
Provide election assistance.
Objectives
City Goals-SAFE COMMUNITY & EXCELLENT HOUSING AND NEIGHBORHOODS
-Regulate building, mechanical and plumbing permits, contractor and business licenses.
-Review building plans.
-Conduct building, mechanical, and plumbing permits.
City Goals -ECONOMICSTRENGTH & EXCELLENT HOUSING AND NEIGHBORHOODS
-Provide project management and coordination for development projects.
-Provide staff assistance to the Planning and Zoning Commission.
-Provide long-range community planning services.
-Lead various "special projects" related to city ordinance issues.
City Goal -STRONG INFRASTRUCTURE/ PUBLIC SERVICES
-Coordinate projects and programs with various outside agencies (Anoka County, FEMA, Met Council, etc.)
Budget Comments on Proposed Budget
Personal Services -Increase of $23,251 in salary and related expenses due to cost of living adjustments and anticipated
performance increases.
Supplies -Increase of $300 due to an anticipated work load increase.
Other Services and Charges -Increase of $5,000 primarily due to increased cost allocation for IS services.
Other Financing Uses -Increase of $456, as determined by the Finance Department.
61
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: ECONOMIC DEVELOPMENT AUTHORITY
204COMMUNITY DEVELOPMENTActualActualAdoptedDepartmentCity ManagerCouncil
46314ECONOMIC DEVELOPMENT AUTH.ExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services176,374172,001139,753153,774153,774163,774
1999Supplies1,0791,025----
2999Other Services & Charges12,88815,96113,54914,48414,48414,484
4999Capital Outlay------
6999Contingencies & Transfers13,75668,615148,716279,984279,984269,984
TOTALS: ECONOMIC DEVELOPMENT AUTH204,096257,602302,018448,242448,242448,242
Activity Description
Provide staff support for the Economic DevelopmentAuthority.
Serve as project management for development projects.
Write and maintain grants from various governmental agencies.
Prepare and maintain Tax Increment Financing records.
Manage the Cities housing programs.
Provide communication support to the City.
Serve as webmaster for the City's website.
Facilitate the acquisition and sale of various properties.
Objectives
CityGoals -ECONOMIC STRENGTH & EXCELLENT HOUSING AND NEIGHBORHOODS
-Implement goals and objectives of the Economic Development Authority
-Monitor and implement housing programs to ensure neighborhood reinvestment is occurring.
-Develop and implement programs that work to increase assessed property values.
-Enhance business opportunities with the City.
City Goal -AFFORDABILITY
-Work to ensure that high-quality, affordable housing options exist for our residents.
City Goal -DIVERSE, WELCOMING SMALL-TOWN FEEL
-Coordinate communications programs that promote a positive image of the community.
Budget Comments on Proposed Budget
Personal Services-Increase of $14,021 in salary and related expenses due to cost of living adjustments and anticipated
performance increases.
Supplies -No supply costs are budgeted for 2018, as was the case in 2017.
Other Services and Charges -Increase of $935 primarily due to increased cost allocation for IS Services.
Other Financing Uses -Increase of $131,268 primarily due to anticipated increase in EDA/HRA levy amounts, which will be
directed toward EDA improvement projects.
62
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: DOWNTOWN PARKING
226SPECIAL PROJECTSActualActualAdoptedDepartmentCity ManagerCouncil
46317DOWNTOWN PARKINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges9,35317,23325,00025,00025,00025,000
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: DOWNTOWN PARKING9,35317,23325,00025,00025,00025,000
Activity Description
This fund is for the operation and maintenance of municipal parking ramps.
Objectives
To provide for the operation and maintenance of municipal parking ramps.
Budget Comments on Proposed Budget
Operation & maintenance agreement with Columbia Park Properties, LLP.
Property insurance premiums for municipal parking ramps.
63
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SPECIAL PROJECTS
226SPECIAL PROJECTSActualActualAdoptedDepartmentCity ManagerCouncil
49846SPECIAL PROJECTSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges7,295----70,000
4999Capital Outlay------
6999Contingencies & Transfers500,000-----
TOTALS: SPECIAL PROJECTS507,295----70,000
Activity Description
Objectives
Budget Comments on Proposed Budget
64
2018
Finance
Director
Liquor Operations
Assistant Finance
IS Director
Liquor Operations
Manager
Director
Manager
Assistant Liquor
Assistant IS
Assistant Liquor
Store Manager
Director
Store Manager
(4)
(4)
Store Supervisor
IS
Store Supervisor
(2 FT)
Technician
(2 FT)
(5 PT)
(4 PT)
PT Retail Clerk
(30)
Accounting
Payroll
Accounting
Accounting
AccountingReceptionist/
Accounting
Accounting
Coordinator
Accountant
Clerk II:
Clerk I
Clerk I:Cashier
Clerk II
Clerk II:
Finance
Utility(PT)
Utility
65
- This page intentionally left blank -
66
FINANCE
EXPENDITURE SUMMARY
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
67
- This page intentionally left blank -
68
City of Columbia Heights, Minnesota
BUDGET 2018
Finance
StormCap. EquipCap. Equip
FinanceWaterSewerSewerISFinanceIS
101601602604720437437
Revenue
30999Taxes476,343------
31999Licenses & Permits700------
32999Intergovernmental24,910------
33999Charge for Services-788-----
34999Fines & Forfeits-------
35999Miscellaneous4,1207423468--2,000
36999Sales and Related Charges-159,163145,0501,124335,000--
39199Transfers & Non Rev Receipts373,647------
Total Revenue879,720160,693145,3961,132335,000-2,000
Expenses
0999Personal Services830,400---309,665--
1999Supplies6,6001,2001,200-4,290--
2999Other Services and Charges54,80048,80048,8001,10063,620--
4999Capital Outlay-------
6999Contingencies & Transfers-96,40096,400-5,000-5,000
Total Expenses891,800146,400146,4001,100382,575-5,000
Change to Fund Balance-12,08014,293-1,00432-47,575--3,000
Proprietary Fund Information
Capital Asset Purchasesn/a-----60,000
69
- This page intentionally left blank -
70
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: FINANCE
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41510FINANCEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services747,478726,999790,500830,400830,400830,400
1999Supplies8,0366,2346,8006,6006,6006,600
2999Other Services & Charges45,37853,23256,60054,80054,80054,800
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: FINANCE800,892786,465853,900891,800891,800891,800
Activity Description
The purpose of the Finance Department is to account for all financial operations of the City and to report on those operations.
The Finance Department is responsible for budgeting, financial reporting, accounts payable and receivable, payroll, utility
billing,purchasing, liquor operations, and information systems within city operations.
Objectives
The department's ongoing objective is to continually improve its work processes. In 2018, particular emphasis will be on the
process for pre-approval of expenditures by city departments. The Finance Department's goal with this objective is to increase
compliance with the pre-approval policy by making the steps required for compliance clearer and easier to complete. The
strategy to achieve this includes:
Simplifying the current process in areas that do not materially effect accountability
•
Increasing city departments' knowledge of the pre-approval process
•
Updating the written policy and creating a quick reference tool for use by city departments
•
This departmental objective supports the goal within the Columbia Heights mission of providing services in a fiscally-responsible
manner, as stated within the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
The proposed budget for 2018 is an increase of $37,900 or 4.4% over the 2017 budget. This consists of $39,900 of these
increasesin personnel costs, offset by a $2,000 decrease in non-personnel costs.
The increase in personnel costs are due to the following factors:
$17,500 for a 2.5% cost-of-living increase to all employees
$ 7,900 for market rate salary adjustments to seven of the nine employees in the department
$ 4,800 for an increase in family health insurance
$ 9,700 for step increases
71
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: WATER UTILITY
601WATER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49440ADMINISTRATION & GENERALExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies1,5377901,2001,2001,2001,200
2999Other Services & Charges30,10881,40266,20048,80048,80048,800
4999Capital Outlay------
6999Contingencies & Transfers131,01790,39692,90096,40096,40096,400
TOTALS: WATER UTILITY162,662172,588160,300146,400146,400146,400
Activity Description
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.
Objectives
The department's ongoing objective is to continually improve its work processes. In 2018, particular emphasis will be on
the process for managing customer accounts with repair issues indicated by unusual meter readings or malfunctioning
meter radios. This serves the Columbia Heights Mission to provide the highest quality services, as stated within the City
Council's 2017 goal-setting report. This also supports thekey element within the Columbia Heights Vision of
affordability/sustainability of services, as stated within the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
The proposed budget for 2018 is a decrease of $13,900 or 8.6% underthe2017 budget. This decrease reflects$24,800 of
information systems internal costs reallocated for 2018 to other departments, offset by the following:
$7,000 increase to credit card fees from more customers choosing to pay through the City's website.
•
$3,500 increase to the annual transfer to the general fund for administrative labor. This change reflects cost-of-living
•
increases approved by the City Council.
Other miscellaneous changes of $600 or less.
•
72
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SEWER UTILITY ADMINISTRATION & GENERAL
602SEWER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49490ADMINISTRATION & GENERALExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies1,7778501,2001,2001,2001,200
2999Other Services & Charges37,21880,39066,30048,80048,80048,800
4999Capital Outlay------
6999Contingencies & Transfers131,01690,39592,80096,40096,40096,400
TOTALS: SEWER UTILITY170,011171,635160,300146,400146,400146,400
Activity Description
The Administration Department of the Sewer Utility Fund accounts for 33.3% of the costs associated with the utility billing
process and one-half of the costs associated with meter reading. The remaining costs for utility billing are allocated to the
Water Utility Fund -33.3% and the Refuse Utility Fund 33.3%; the remaining costs for meter reading are allocated to the
Water Utility Fund.
Objectives
The department's ongoing objective is to continually improve its work processes. In 2018, particular emphasis will be on
the process for managing customer accounts with repair issues indicated by unusual meter readings or malfunctioning
meter radios. This serves the Columbia Heights Mission to provide the highest quality services, as stated within the City
Council's 2017 goal-setting report. This also supports thekey element within the Columbia Heights Vision of
affordability/sustainability of services, as stated within the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
The proposed budget for 2018 is a decrease of $13,900 or 8.6% underthe2017 budget. This decrease reflects$24,800 of
information systems internal costs reallocated for 2018 to other departments, offset by the following:
$7,000 increase to credit card fees from more customers choosing to pay through the City's website.
$3,500 increase to the annual transfer to the general fund for administrative labor. This change reflects cost-of-living
increases approved by the City Council.
Other miscellaneous changes of $600 or less.
73
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STORM SEWER ADMINISTRATION & GENERAL
604STORM SEWERActualActualAdoptedDepartmentCity ManagerCouncil
49690ADMINISTRATION & GENERALExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges9601,1701,2001,1001,1001,100
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: STORM SEWER9601,1701,2001,1001,1001,100
Activity Description
The Administration Department of the Sewer Utility Fund accounts for costs directly associated with this fund. At this time,
there are no allocated costs for the utility billing process or meter reading in this fund.
Objectives
The Storm Sewer Administration Department is only a passive collecting point in the accounting system for certain direct
costs. As such, it does not have objectives other than to fulfill this record keeping role. It is not a department that is staffed
directly or indirectly (such as through a labor allocation.)
Budget Comments on Proposed Budget
The proposed budget for 2018 is the $100 less than the 2017 budget. The only item in this budget is a small share of the
annual audit costs.
74
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: INFORMATION SYSTEMS
720INFORMATION SYSTEMSActualActualAdoptedDepartmentCity ManagerCouncil
49980INFORMATION SYSTEMSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services264,832288,102282,763309,665309,665309,665
1999Supplies16,4418,0753,4904,2904,2904,290
2999Other Services & Charges51,05859,33468,50863,62063,62063,620
4999Capital Outlay------
6999Contingencies & Transfers--5,0005,0005,0005,000
TOTALS: INFORMATION SYSTEMS332,331355,511359,761382,575382,575382,575
Activity Description
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:
-78 physical and virtual servers and data storage systems.
-95 network devices, including 21 wireless access points and 34 switches/routers.
-274 phones with 391 phone numbers, 179 voicemail boxes.
-130 desktop PCs, 30 virtual PCs, 29 portable computers .
-41 printers, copiers, scanners.
-131 components of videosecurity and physical access control systems.
-16 components of building automation systems.
-20 databases.
-Laserfiche document imaging system (460,000 documents with 3.5 million pages).
-Office applications (word processing, spreadsheets, presentations, e-mail and scheduling).
-Special departmental applications.
-Intranet websites.
Objectives
1. Ensure efficient, secure, and reliable operation of the City information system.
2. Support city Library staff and patrons.
3. Provide Internet 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.
Theseinternalservice objectives provide critical support for all city departments to achieve the Columbia Heights mission, vision,
and objectives stated within the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
The proposed 2018 budget for this department is 6.3% more than 2017 budget (2.5% more without accounting for proposed
salary increases).
Majorchanges:
-"Personal Services" are $25,343 more due toproposed salaries increases for the Assistant IS Director and the IS Technician
positions to bring them closer to market rates ($6,000 each), $4,800 increase in insurance, and COLA adjustments.
-"Supplies" are $800 more.
-"Repair & Maintenance Services" are $4,766 less , mostly due to decommissioning of some IS components. Whenever feasible,
the ISDepartment purchases multi-year maintenance contracts to decrease annual costs.
75
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: IS CAPITAL EQUIPMENT REPLACEMENT
437I.S. CAPITAL EQUIPMENTActualActualAdoptedDepartmentCity ManagerCouncil
49980INFORMATION SYSTEMSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies9,18013,263----
2999Other Services & Charges------
4999Capital Outlay--17,000---
6999Contingencies & Transfers--5,0005,0005,0005,000
TOTALS: IS CAP EQUIP REPLACEMENT9,18013,26322,0005,0005,0005,000
Activity Description
Capital Equipment Replacement fund is used for IS hardware and software purchases with a cost of a unit in the amount
set by city procedures for fixed assets or more and a life expectancy of one year or longer.
Objectives
1. Replace data storage system (purchased in 2011) that will no longer be supported by vendorin 2018.
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.
Theseinternalservice objectives serve the key element within the Columbia Heights vision of maintaining updated public
facilities, as stated within the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
This department iswithin a proprietaryfund. Beginning in 2015, proprietaryfunds are using the full accrual method for
budgetary accounting, which is the same method proprietary funds use for actual accounting.
The proposed 2018 budget includes $60,000 for data storage system replacement, which is capitalized and depreciated
over five years.
76
2018
Fire Chief
Secretary II
Assistant Fire Chief
PT Clerk Typist II
Volunteer
Captains (3)Journeymen (3)Division
Firefighters (20)
77
- This page intentionally left blank -
78
FIRE
EXPENDITURE SUMMARY
2,400,000
2,200,000
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
79
- This page intentionally left blank -
80
City of Columbia Heights, Minnesota
BUDGET 2018
Fire
PropertyPublic SafetyCap EquipCap Equip
FireInspectionsGrant - OtherReplacement FireFire
101101272431439
Revenue
30999Taxes1,138,50112,126---
31999Licenses & Permits600185,000---
32999Intergovernmental157,537634-107,153-
33999Charge for Services80,00010,000---
34999Fines & Forfeits-----
35999Miscellaneous9,847105-25,717-
36999Sales and Related Charges-----
39199Transfers & Non Rev Receipts14,500--4,286-
Total Revenue1,400,985207,865- 137,156-
Expenses
0999Personal Services1,139,990197,272---
1999Supplies55,7671,500---
2999Other Services & Charges234,1009,400---
4999Capital Outlay---315,000-
6999Contingencies & Transfers-----
Total Expenses1,429,857208,172-315,000-
Change to Fund Balance-28,872-307--177,844-
81
- This page intentionally left blank -
82
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: FIRE
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
42200FIREExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services1,072,3251,087,0041,117,9121,139,9901,139,9901,139,990
1999Supplies62,22556,87962,50055,76755,76755,767
2999Other Services & Charges200,094175,331196,003224,100224,100234,100
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: FIRE1,334,6451,319,2141,376,4151,419,8571,419,8571,429,857
Activity Description
The Fire Department provides medical care, fire suppression, public education, and inspection services for the citizens of
Columbia Heights. The Fire Department also supplies the City of Hilltop with fire and medical service through a contract
agreement. 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.
Objectives
The Fire Department prides itself in our pro-active, modern approach in providing fire and EMS services. Based on the new
goals and objectives of city staff and the City Council we will continue to strive toward meeting some of these goals by:
Build and Expand collaboration with the School District, other public entitiesby continuing and building our involvement
with County and regional teams, emergency management organizations, the sharing of resources with neighboring
communities, and continuing our move to the county wide computer data system.
Conduct an Evaluation of City Staffing Levelsby continuing looking at different, more stable staffing models, prioritizing fire
department functions, and training full time staff for the fire department of the future which includes emergency
management.
Expand Public safety community engagement programs with emphasis on preventionby having the fire department
become more involved in outside community organizations, expanding our public education program, and working with the
school district to provide a more efficient in school fire prevention education program.
Budget Comments on Proposed Budget
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.
A National trend that we are also seeing in Minnesota is the difficulty in recruiting and retaining Paid-on-Call Firefighters.
POC firefighters are covering less open shifts due to the changing demographics and their use of their free time. Overtime
will continue to high in order to maintain minimum of two firefighters on duty. This will cause earlier "burn out" of the full
time staff. Evaluation of different staffing models is ongoing.
The proposedbudget increase is $43,442 or 3%.Personal Services increased by $22,708. This includes COLAincreases of
2.5% and related fringe, plus market rate adjustments to the Fire Chief and AFSCMEpositions. It also includes a
approximately a 20% increase in workers comp insurance for paid-on-call firefighters of $3,000. TheSuppliesbudget shows
a decrease of $6,733 due to less need for uniforms and protective clothing and continued low fuel prices. Increases in the
Other Services & Chargesarea is an increase of $21,200 in our IS allocation plus a correction of $11,000 for an
understatement of the I/S allocation in the 2017 budget. There is a small increase of $1,447 in property and liability
insurance for 2018.
83
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: PROPERTY INSPECTIONS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
42300PROPERTY INSPECTIONSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services168,495170,409190,578197,272197,272197,272
1999Supplies9534781,5001,5001,5001,500
2999Other Services & Charges5,4825,7778,1649,4009,4009,400
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: PROPERTY INSPECTIONS174,931176,664200,242208,172208,172208,172
Activity Description
Property Inspections incorporates all rental property licensing and inspections,long grass/weed inspections, nuisance
inspections and property maintenance inspections under one budget.
Objectives
The Fire Department provides timely and efficient fire and property maintenance inspection services in order to maintain
property values by:
Build and Expand collaboration with the School District, other public entitiesby continuing our strong partnerships with other
city departments to provide coordinated inspection services.
Conduct an Evaluation of City Staffing Levelsby evaluating our inspection staffing needs to meet the demands of the high
number of rental properties and property maintenance inspection demands and continue with summer seasonal inspection
help during busier summer inspection months.
Budget Comments on Proposed Budget
The number of rental properties and licensing inspections has leveled off but is still too high for current staffing. The need
for property maintenance inspections continues to remain high. Staffing needs willbe 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 proposed budget increase is $7,930 or 4%.Personal Servicesincreased by $6,694. This includes COLA increases of 2.5%
and related fringe, plus market rate adjustments to the Fire Chief and AFSCME positions. Two small increases totaling
$1,236.00 toOther Services and Chargesare for the increaseduse of laptop cards for inspections and increases in
property/liability insurance.
84
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SAFER GRANT 2015 - 2017
272PUBLIC SAFETY GRANTS - OTHERActualActualAdoptedDepartmentCity ManagerCouncil
42202SAFER GRANT 2015 - 2017ExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services49,945145,849111,955---
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: SAFER GRANT 2015 - 201749,945145,849111,955---
Activity Description
This activty consisted of two full-time firefighter positions funded by a federalgrant. The grant and the activity both
ended in 2017.
Objectives
Not applicable. See above.
Budget Comments on Proposed Budget
Not applicable. See above.
85
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT GENERAL
431CAP EQUIP REPLACEMENT GENERALActualActualAdoptedDepartmentCity ManagerCouncil
42200FIREExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies-2,073----
2999Other Services & Charges------
4999Capital Outlay494,98250,946110,000315,000315,000315,000
6999Contingencies & Transfers------
TOTALS: CAP EQUIP REPLACEMENT GENERAL494,98253,018110,000315,000315,000315,000
Activity Description
The Fire Capital Equipment Replacement -General Fund was established to fund the long term ongoing capital equipment
needs in the general fund. This was accomplished by preparing, and maintaining, a detailed 20 year projection of the
City's equipment needs and scheduling long term replacement.
Objectives
Replace equipment as needed in accordance with the FireDepartment replacement schedule.
Budget Comments on Proposed Budget
The 2002 Braun ambulance is scheduled for replacement in 2018. Originally purchased for $70,591. Budgeted cost for
total replacement is $225,000. The current box could be reused on a new chassis but with significantchanges to
minimum ambulance standards that may not be possible.
Current mobile and portable radios were purchased county wide in 2005. Motorola will be ending support, service, and
parts for the mobile radios in 2018 and portable radios in 2019. Due to the costs of the radios, replacement will be split
over two years. Proposing to replace up to five mobile radios and approximately thirteen portable radios in 2018 for a
budgeted cost of $90,00.
86
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: FIRE CAPITAL EQUIPMENT
439FIRE CAPITAL EQUIPMENTActualActualAdoptedDepartmentCity ManagerCouncil
42200FIREExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies32,72517,886----
2999Other Services & Charges3,552-----
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: FIRE CAPITAL EQUIPMENT36,27717,886----
Activity Description
This activity useda large one-timefunding source to purchase fire equipment for many years. This funding was exhausted
in 2016. After 2016, fire equipment is purchased from the City's general government equipment fund 431 used by all city
departments.
Objectives
Notapplicable. See above.
Budget Comments on Proposed Budget
Notapplicable. See above.
87
- This page intentionally left blank -
88
89
- This page intentionally left blank -
90
GENERAL GOVERNMENT
EXPENDITURE SUMMARY
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
91
- This page intentionally left blank -
92
City of Columbia Heights, Minnesota
BUDGET 2018
General Government
CityRecognition/Cap Equip. Repl
HallSpec EventsContingenciesTransfersGen. Gov Bldgs.
101101101101431
Revenue
30999Taxes125,28737,65032,220--
31999Licenses & Permits-----
32999Intergovernmental6,5521,9691,685--
33999Charge for Services-----
34999Fines & Forfeits-----
35999Miscellaneous18,984326279--
36999Sales and Related Charges-----
39199Transfers & Non Rev Receipts-----
Total Revenue150,82339,94534,184- -
Expenses
0999Personal Services1,500----
1999Supplies13,000300---
2999Other Services & Charges139,50040,600---
4999Capital Outlay-----
6999Contingencies & Transfers--35,0001,400,000-
Total Expenses154,00040,90035,0001,400,000-
Change to Fund Balance-3,177-955-816-1,400,000-
93
- This page intentionally left blank -
94
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CITY HALL
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
41940CITY HALLExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services886922-1,5001,5001,500
1999Supplies13,01412,98713,00013,00013,00013,000
2999Other Services & Charges118,656111,130148,500139,500139,500139,500
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: CITY HALL132,556125,039161,500154,000154,000154,000
Activity Description
This department accounts for the general maintenance of City Hall. The major expenses in this budget are utilities, janitorial
expenses, building maintenance, and HVAC.
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.
Objectives
The development of a master plan for City Hall is a short-term objective stated in the City of Columbia Heights' 2017 Goals
Report. The role of this department in achieving that objective is to maintain City Hall in a condition that is safe and
respectable until the master plan is developed and implemented.
Budget Comments on Proposed Budget
The proposed 2018 budget for this department is a decrease of $7,500 or (4.6%) from 2017. This consists of:
$12,000 in the 2017 budget for replacing HVAC rooftop units not recurring in the 2018 budget.
•
$4,600 increase in facilities maintenance internal service charges and related interdepartmental labor for 2018.
•
$2,400 increase in Information Services internal service charges for 2018.
•
$2,500 net decrease in all other line items for 2018.
•
95
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: RECOGNITION/SPECIAL EVENTS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45050RECOGNITION/SPECIAL EVENTSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies232214300300300300
2999Other Services & Charges37,57839,77840,60040,60040,60040,600
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: RECOGNITION/SPECIAL EVENTS37,81039,99240,90040,90040,90040,900
Activity Description
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.
Objectives
The newsletter provides essential information to residents, and is a component of the objectiveof developing a communications
plan, noted within the City of Columbia Heights' 2017 Goals Report.
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. This supports the objectivestated
in the City of Columbia Heights' 2017 Goals Reportof "getting ready for company".
The fireworks display at the Jamboree provides the capstone activity to the largest community event of the year. The Jamboree,
the community picnic, and the royalty program, all foster many elements of the Columbia Heights Vision, as stated in the City of
Columbia Heights' 2017 Goals Report, including providing a diverse , welcoming small-town feel and community cohesion.
Providing opportunities for employee recognition fosters the element within the Columbia Heights Vision of maintaining
talented, skilled public servants, as stated in the City of Columbia Heights' 2017 Goals Report.
Budget Comments on Proposed Budget
The total budgetproposed for 2018 for this department is the same as for 2017 and 2016.
The line item 3440 for the newsletter is reduced by $1,000 for 2018 to equal the actual current contract costs.
The line item 4376 Miscellaneous Civic Affairs is increased by $1,000 to reflect amounts spent for food and music for the
2017 Community Picnic.
96
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CONTINGENCIES
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
49200CONTINGENCIESExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges40,375-----
4999Capital Outlay------
6999Contingencies & Transfers--35,00035,00035,00035,000
TOTALS: CONTINGENCIES40,375-35,00035,00035,00035,000
Activity Description
This departmentwas established to budget and account for activities not budgeted under other departments.
Objectives
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. This supports the element within the
Columbia Heights Vision of well-planned and well-maintained public services/infrastructure, as stated in the City of Columbia
Heights' 2017 Goals Reports.
Budget Comments on Proposed Budget
The proposed 2018 budget is the same as the 2017 budget.
97
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: TRANSFERS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
49300TRANSFERSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers1,684,00088,917-1,400,0001,400,0001,400,000
TOTALS: TRANSFERS1,684,00088,917-1,400,0001,400,0001,400,000
Activity Description
This departmentwas established to account for transfers-out from the General Fund to other city funds, when those
transactions are not specific to any of the various individual operating departments within the General Fund budget.
Beginning in 2016, this department is only used on a case-by-case basis to transfer one-time items as they occur.
Objectives
The only item in this budget for 2018 is a one-time transfer of $1,400,000 to the Government Buildings Capital Fund
411. A top objective of the City of Columbia Heights 2017Goals Report is to develop a master plan for City Hall. This
transfer partially funds that objective.
Budget Comments on Proposed Budget
In addition to partially funding the short-term objective listed above, this one-time 2018 transfer to the Government
Buildings Capital Fund 411 is the primary step to reduce the fund balance in the general fund to equal 46% of the next
year's budget by the end of 2018, and 45% thereafter. 45% is the fund balance goal set for the general fund by the City
Council with resolution 95-40.
There were no items in this budget for 2017.
98
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAPITAL EQUIP. GENERAL GOVERNMENT BLDGS.
431CAPITAL EQUIPMENT REPLACEMENT FUNDActualActualAdoptedDepartmentCity ManagerCouncil
41940GENERAL GOVERNMENT BUILDINGSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay--28,000---
6999Contingencies & Transfers------
TOTALS: GENERAL GOVERNMENT BUILDINGS--28,000---
Activity Description
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.
Objectives
There are noitems scheduled in this budget for 2018.
Budget Comments
There are noitems scheduled in this budget for 2018.
99
- This page intentionally left blank -
100
101
- This page intentionally left blank -
102
2018
Library Director
Youth
AdultLibraryLibrary
Clerk-Typist IIPagesLibrary
ServicesServicesSupervisorAide
(2)(10 PT)Clerk
LibrarianLibrarian(3 PT)(PT)
103
- This page intentionally left blank -
104
LIBRARY
EXPENDITURE SUMMARY
1,000,000
800,000
600,000
400,000
200,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
105
- This page intentionally left blank -
106
City of Columbia Heights, Minnesota
2018
Library
Revenue
30999Taxes919,244
31999Licenses & Permits-
32999Intergovernmental-
33999Charge for Services9,400
34999Fines & Forfeits13,000
35999Miscellaneous-
36999Sales and Related Charges-
39199Transfers & Non Rev Receipts11,000
Total Revenue952,644
Expenses
0999Personal Services638,145
1999Supplies106,100
2999Other Services and Charges193,688
4999Capital Outlay-
6999Contingencies & Transfers14,711
Total Expenses952,644
Change to Fund Balance-
107
- This page intentionally left blank -
108
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: LIBRARY
240LIBRARYActualActualAdoptedDepartmentCity ManagerCouncil
45500LIBRARYExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services528,589561,982611,750638,145638,145638,145
1999Supplies92,73391,639103,650106,100106,100106,100
2999Other Services & Charges83,087116,212148,362193,688193,688193,688
4999Capital Outlay------
6999Contingencies & Transfers34,88113,97914,31714,71114,71114,711
TOTALS: LIBRARY739,290783,812878,079952,644952,644952,644
Activity Description
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
residents 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.
Objectives
In striving to meet the Library's mission in 2018 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 address the unique information and continuing education needs of the Columbia Heights
community. 2018 will be the second 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 for the equipment. Increased numbers of public computers and printers will result in additional
annual costs in city information services support. 2018 will be the ninetieth anniversary of the library and the Board is
anticipating a year-long recognition and celebration. The library Board will also undertake a strategic planning process in
late 2017 and early 2018 to guide library objectives over the next five years.
Budget Comments on Proposed Budget
The proposed budget for 2018 includes a proposed8.5% increase over 2017 adopted.
Personnel:
Personnel comprises 67% of the overall library budget and proposed personnel expenditures for 2018 represent a 4.3%
increase over 2017. Five of six full-time staff are still progressing through approved steps of pay ranges. Costs reflect
contracts settled with three bargaining units for 2018 which extended a 2.5% salary increase to all employees. In
addition to the percentage increase, two of three AFSCME employees will receive market-based rate adjustments. Part-
time, temporary employees received substantial market-based increases in November of 2016. The library aide position
will remain unfilled in 2018 to accommodate increases in personnel costs. Total library staff will be reduced from 9.05
full-time equivalents in 2017 to 8.7 FTE in 2018. Staffing is at the absolute minimum to allow 54 hours of public service
each week, limiting staff availability for outreach events during regular operational hours and to insure adequate
coverage during vacation leaves.
Library Budget Comments Continued on Next Page
109
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
Library Budget Comments Continued
Supplies:
The supplies budget is essentially unchanged from adopted 2017. The increase in line 2000 (office supplies) is offset by
an equivalent decrease in line 2020 (computer supplies) where paper for the public printing and copying was previously
budgeted. The increase in line 2183 (e-books) is based on actual expenditures in 2016. The increase in line 2171 (general
supplies) is due to reassignment of cleaning supplies from line 4010 (building maintenance.) Decreases in line 2010
(computer equipment), 2025 (ACS supplies), 2030 (printing and printed forms), 2171 (general supplies), 2180 (books),
2181 (periodicals), 2185 (compact discs), 2187 (cd/book kits) and 2189 (DVDs) are based on actual expenditures in 2016
and the need to redirect collection dollars to e-books. All other lines remain unchanged from 2017.
Other Services and Charges:
This section of the budget incorporates a 30.5% increase over the 2017 budget. This is due to increases in utility costs
based on actual experience in the new building. 3810 (electricity), 3820 (water), and 3850 (sewer) usage have increased
due in part to increased visitor counts and in part to the ongoing adjustment needed by the HVAC system to maximize
efficiency. Electricity lines also include amortized costs for the purchase and installation of rooftop solar panels. The
slight increase to 3830 (gas) is based on an estimate of 5% over 2016 actual expenditures. The increase in line 4020
(building maintenance) is due to significant increases in service and maintenance contracts for the HVAC system based
on the complexity of the air handling units and the increased number of filters as compared to the previous building.
This line also includes window washing, carpet cleaning, thermostatic controls contracts , landscaping, and sprinkler
system charges which didn't exist in the old facility. The increase to 4040 (informational services) is based on the total
number of computers in the building; it is a 45% Increase over 2017 expenses added to an 82% increase in the line from
2016 to 2017.
Capital Outlay:
No capital outlay is anticipated for 2018.
Other Financing Uses:
The library share of city administrative labor has increased 2.75% based on salary increases for these employees over the
last two years.
110
2018
Finance
Director
Assistant Finance
Liquor Operations
IS Director
Liquor Operations
Director
Manager
Manager
Assistant Liquor
Assistant IS
Assistant Liquor
Store Manager
Director
Store Manager
(4)
(4)
Store Supervisor
IS
Store Supervisor
(2 FT)
Technician
(2 FT)
(5 PT)
(4 PT)
PT Retail Clerk
PT Retail Clerk
(30)
(30)
Receptionist/
Accounting
Accounting
Accounting
Accounting
Payroll
Cashier
Clerk I:
Clerk II:
Clerk I
Accountant
Clerk II
(PT)
Utility
Finance
111
- This page intentionally left blank -
112
LIQUOR
EXPENDITURE SUMMARY
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
2015201620172018
Personal ServicesSupplies, including Cost of Goods
Other Services & ChargesCapital Outlay
Contingencies & Transfers
113
- This page intentionally left blank -
114
City of Columbia Heights, Minnesota
BUDGET 2018
Liquor Operating
Store #1Store #2Store #3
609609609
Revenue
30999Taxes---
31999Licenses & Permits---
32999Intergovernmental---
33999Charge for Services---
34999Fines & Forfeits---
35999Miscellaneous8,0008,0003,000
36999Sales and Related Charges4,056,0003,271,0001,329,000
39199Transfers & Non Rev Receipts---
Total Revenue4,064,0003,279,0001,332,000
Expenses
0999Personal Services530,800430,300182,000
1999Supplies, including cost of goods3,086,3002,498,4001,033,800
2999Other Services and Charges271,600219,30058,300
4999Capital Outlay---
6999Contingencies & Transfers---
Total Expenses3,888,7003,148,0001,274,100
Change to Fund Balance175,300131,00057,900
Proprietary Fund Information
Capital Asset Purchases---
115
- This page intentionally left blank -
116
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: LIQUOR STORE #1
609LIQUORActualActualAdoptedDepartmentCity ManagerCouncil
49791LIQUOR STORE #1ExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services483,806538,340504,500530,800530,800530,800
1999Supplies2,995,0663,007,7103,067,3003,086,3003,086,3003,086,300
2999Other Services & Charges239,664272,526264,300271,600271,600271,600
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: LIQUOR STORE #13,718,5363,818,5763,836,1003,888,7003,888,7003,888,700
Activity Description
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 6th largest by gross sales in Minnesota. 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.
Objectives
In 2017, the liquor operation implemented a perpetual inventory system available within its existing point-of-sale
software. Mastering this powerful tool for more effective strategies for purchasing , pricing, and inventory control will
be a primary objective for 2018. The liquor operation also plans to expand its social media presence in 2018. Both of
these objectives are consistent with staff's leadership commitment to being subject matter experts, as stated in the City
Council's 2017 goal-setting report.
Various promotions, tastings, and special events held in recent years have proven to be very popular with customers and
will be continued in 2018. Several of the these activities are done in partnership with community groups, in furtherance
of the City Council objectives of collaboration and volunteerism stated in the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
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 2018 operating expenses for all three
stores combined show an increase of $88,000 or 5.1% over the current year budget.
$80,000 of this increase (for all three stores combined) is in personnel. This consists of additional staffing on Sundays in
•
response to a 2017 change in state law for hours of operation, plus a 2018 cost-of-living labor contract increase
approved by the City Council of 2.5%. The stores are currently being staffed on Sundays on a trial basis. In the event
that Sunday sales do not justify keeping all three stores open for the full seven hours allowed under law, staffing will be
reduced and a portion of this personnel increase can be avoided.
Non-personnel operating costs (for all three stores combined) increased by a net of $8,000. This is primarily from
•
increasing estimated electric costs to reflect actual experience under the new energy management systems installed in
2015.
117
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: LIQUOR STORE #2
609LIQUORActualActualAdoptedDepartmentCity ManagerCouncil
49792LIQUOR STORE #2ExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services383,829420,192405,000430,300430,300430,300
1999Supplies2,374,4182,441,6682,395,4002,498,4002,498,4002,498,400
2999Other Services & Charges191,956213,013214,000219,300219,300219,300
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: LIQUOR STORE #22,950,2033,074,8743,014,4003,148,0003,148,0003,148,000
Activity Description
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 6th largest by gross sales in Minnesota. 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.
Objectives
In 2017, the liquor operation implemented a perpetual inventory system available within its existing point-of-sale software.
Mastering this powerful tool for more effective strategies for purchasing , pricing, and inventory control will be a primary
objective for 2018. The liquor operation also has plans to expand its social media presence in 2018. Both of these objectives
are consistent with staff's leadership commitment to being subject matter experts, as stated in the City Council's 2017 goal-
setting report.
Various promotions, tastings, and special events held in recent years have proven to be very popular with customers and will
be continued in 2018. Several of the these activities are done in partnership with community groups, in furtherance of the
City Council objectives of collaboration and volunteerism stated in the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
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 2018 operating expenses for all three stores
combined show an increase of $88,000 or 5.1% over the current year budget.
$80,000 of this increase (for all three stores combined) is in personnel. This consists of additional staffing on Sundays in
•
response to a 2017 change in state law for hours of operation, plus a 2018 cost-of-living labor contract increase approved
by the City Council of 2.5%. The stores are currently being staffed on Sundays on a trial basis. In the event that Sunday
sales do not justify keeping all three stores open for the full seven hours allowed under law, staffing will be reduced and a
portion of this personnel increase can be avoided.
Non-personnel operating costs (for all three stores combined) increased by a net of $8,000. This is primarily from
•
increasing estimated electric costs to reflect actual experience under the new energy management systems installed in
2015.
118
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: LIQUOR STORE #3
609LIQUORActualActualAdoptedDepartmentCity ManagerCouncil
49793LIQUOR STORE #3ExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services130,959153,425154,000182,000182,000182,000
1999Supplies1,020,583984,9371,086,5001,033,8001,033,8001,033,800
2999Other Services & Charges53,31946,78555,90058,30058,30058,300
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: LIQUOR STORE #31,204,8611,185,1481,296,4001,274,1001,274,1001,274,100
Activity Description
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 store.
Our city's three-store municipal liquor operation is the 6th largest by gross sales in Minnesota. 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.
Objectives
In 2017, the liquor operation implemented a perpetual inventory system available within its existing point-of-sale software.
Mastering this powerful tool for more effective strategies for purchasing , pricing, and inventory control will be a primary
objective for 2018. The liquor operation also has plans to expand its social media presence in 2018. Both of these
objectives are consistent with staff's leadership commitment to being subject matter experts, as stated in the City Council's
2017 goal-setting report.
The physical condition of this store has significantly deteriorated. Several years ago, an improvement plan for this store
was approved by the City Council, but due to various circumstances the plan was only partially implemented. This plan will
be updated and reviewed with the City Council for implementation in 2018. This is in line withthekey element within the
Columbia Heights Vision of updated public facilities, and the objectives of pride of ownership and "getting ready for
company" , as stated within the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
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 2018 operating expenses for all three
stores combined show an increase of $88,000 or 5.1% over the current year budget.
$80,000 of this increase (for all three stores combined) is in personnel. This consists of additional staffing on Sundays in
•
response to a 2017 change in state law for hours of operation, plus a 2018 cost-of-living labor contract increase approved
by the City Council of 2.5%. The stores are currently being staffed on Sundays on a trial basis. In the event that Sunday
sales do not justify keeping all three stores open for the full seven hours allowed under law, staffing will be reduced and a
portion of this personnel increase can be avoided.
Non-personnel operating costs (for all three stores combined) increased by a net of $8,000. This is primarily from
•
increasing estimated electric costs to reflect actual experience under the new energy management systems installed in
2015.
119
City of Columbia Heights, Minnesota
BUDGET 2018
Liquor Non-Operating
Non-Operating
609
Revenue
30999Taxes-
31999Licenses & Permits-
32999Intergovernmental-
33999Charge for Services-
34999Fines & Forfeits-
35999Miscellaneous-
36999Sales and Related Charges-
39199Transfers & Non Rev Receipts-
Total Revenue-
Expenses
0999Personal Services-
1999Supplies, including cost of goods-
2999Other Services and Charges-
4999Capital Outlay-
6999Contingencies & Transfers415,000
Total Expenses415,000
Change to Fund Balance-415,000
Proprietary Fund Information
Capital Asset Purchases-
120
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: LIQUOR NON-OPERATING
609LIQUORActualActualAdoptedDepartmentCity ManagerCouncil
49794LIQUOR NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges3,460-----
4999Capital Outlay------
6999Contingencies & Transfers582,789550,818549,200415,000415,000415,000
TOTALS: LIQUOR NON-OPERATING586,249550,818549,200415,000415,000415,000
Activity Description
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.
Objectives
The main objectivefor this department for 2018 is to continue funding other departments at a level consistent with
prior years:
The Infrastructure Fund 430 at $50,000. This supports the key element of strong infrastructure in the Columbia
•
Heights Vision stated within the City Council's 2017 goal-setting report.
D.A.R.E. and other police community programs at $10,000 within the General Fund, which is an increase of
•
$1,000 over prior years. This supports the key element of safe community within the Columbia Heights Vision
stated in the City Council's 2017 goal-setting report.
Budget Comments on Proposed Budget
The budget for this department is $134,200 or 24.4% less for 2018 than for 2017. This primarily reflects a reduction
in annual interest expense. In June 2017, the bonds issued in 2007 to finance construction of two stores were
refunded (refinanced) at significantly lower interest rates.
121
- This page intentionally left blank -
122
2018
Police Chief
Office Supervisor
Police Captain
Secretary II-A (3)
IS Specialist
Sergeant
Sergeant
Sergeant
Sergeant
Sergeant
Investigations
1 DTF
COP Coordinator
5 Officers
4 Officers
2 Officers
1 Investigator
2 Officers
2 SLO
2 SCU
1 FT CSO
5 PT CSO
Reserves
123
- This page intentionally left blank -
124
POLICE
EXPENDITURE SUMMARY
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
125
- This page intentionally left blank -
126
City of Columbia Heights, Minnesota
BUDGET 2018
Police
Police
Capital
PoliceEquipment
101431
Revenue
30999Taxes3,641,875-
31999Licenses & Permits36,500-
32999Intergovernmental522,94946,925
33999Charge for Services257,000-
34999Fines & Forfeits56,000-
35999Miscellaneous31,49811,262
36999Sales and Related Charges--
39199Transfers & Non Rev Receipts24,5001,877
Total Revenue4,570,32260,064
Expenses
0999Personal Services4,054,297-
1999Supplies181,30060,296
2999Other Services & Charges427,082-
4999Capital Outlay-77,650
6999Contingencies & Transfers--
Total Expenses4,662,679137,946
Change to Fund Balance-92,357-77,882
127
- This page intentionally left blank -
128
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: POLICE
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
42100POLICEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services3,534,5273,469,4933,768,1274,054,2974,054,2974,054,297
1999Supplies165,062124,723180,068181,300181,300181,300
2999Other Services & Charges283,746313,060369,330437,082437,082427,082
4999Capital Outlay1,557-----
6999Contingencies & Transfers------
TOTALS: POLICE3,984,8913,907,2764,317,5254,672,6794,672,6794,662,679
Activity Description
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 (Dist. #13), traffic enforcement, code enforcement, and administration.
Objectives
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 quality 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.
Comments
Personnel:Personnel costs for all employees were calculated based on 2018 contract amounts, plus expected movement through
salary and longevity steps. In addition to increases over 2017 amounts in wages and fringe, the amount calculated for PERA has
also increased. Line item 1020 Overtime was increased to bring it more in line with actual costs. Line item 1041 Court Pay has
been decreased to more accurately reflect the actual expense and the fact that we have been successful in occasionally adjusting
schedules to accommodate court appearances. The department's five part-time CSO's are now listed at 20 hours/week each, to
more accurately reflect the time required to cover details to include traffic direction in partnership with the school district, open
gymat the Hylander Center, other community outreach efforts, and tasks in support of the patrol division. Through working with
the HR Department, the PD has also started to utilize the CSO position as a potential recruitment, training and mentoring program
for future police officers, with a particular focus on non-traditional police officer candidates.
Police Budget Comments Continued on Next Page
129
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
Police Budget Comments Continued
Budget Comments on Proposed Budget
Supplies:Most changes in the Supplies section are minor ones, with very little increase overall. We are budgeting for the
replacement of seven computers, per the IS department's recommendations.
Other Services and Charges:Line item 3050 Expert and Professional Services sees an anticipated increase again this year to
accommodate the expected increase to cover our share of the PSDS. This year's cost to us was $46,231, and while we do not yet
have the cost for 2018, we are budgeting an amount of $52,100 to cover this expense.
Line item 3105 Training and Educational Activities is being budgeted at $27,000, up from last year's budgeted amount but morein
line with the actual expenditure of over $27,000. We are anticipating an increase to the reimbursement the City receives from
the State of Minnesota POST board (Peace Officer Standards and Training) due to legislative changes. This reimbursement assists
with professional training for law enforcement officers, and the 2018 amount is expected to be about $1,000 per officer.
Line item 4100 Rents and Leases includes an expenditure of $19,395 to cover the cost of body worn cameras. After extensive
review of the body worn camera options ,to include equipment considerations and storage options, we have concluded that the
leasing program offered through Taser International is best suited to our needs for the next five years. The result of this
equipment lease and storage solution will be a budget increase as the cost is predictable, there is an ongoing expense, and the
expense is appropriately positioned within the regular budget as opposed to Capital Equipment.
130
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: POLICE CAPITAL EQUIPMENT
431GENERALActualActualAdoptedDepartmentCity ManagerCouncil
42100POLICE CAPITAL EQUIPMENTExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies46,79526,82123,00060,29660,29660,296
2999Other Services & Charges------
4999Capital Outlay112,393131,749110,53177,65077,65077,650
6999Contingencies & Transfers------
TOTALS: POLICE CAPITAL EQUIPMENT159,188158,570133,531137,946137,946137,946
Activity Description
The Capital Equipment budget for 2018 includes:
The purchase and set-up of two marked vehicles,
Eight Motorola radios for installation in marked and unmarked vehicles.
Objectives
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.
Police Capital Equipmet Budget Comments Continued on Next Page
131
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
Police Capital Equipment Budget Comments Continued
Budget Comments on Proposed Budget
Vehicles: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 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)
The police department is budgeting to purchase the following vehicles:
2 -2018 Ford Police Interceptor Utility vehicles $27,070.95 e.
Total: $54,141.90
The police department is also budgeting to expend up to$9,600.00for 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$32,508.00outfitting 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 2017 expenditure, and reflects the need to
purchase replacement equipment that is unable to 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 2018is$96,249.90.This is a decrease from 2017 due to no unmarked
vehicle purchase for 2018.
Radios:The police department has been notified by Anoka County Radio that the current generation of police vehicle
radios we have in use are going end-of-life and will no longer be supported effective December, 2018. 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 has been working to replace these radios during the normal vehicle purchases starting in 2016.
The police department is budgeting capital to replace the remaining vehicle-based radios that have not yet been
updated.
These radios will be purchased through Anoka County and will utilize the vendor listed on the CPV. The total budgeted
for replacement vehicle radios and installation in 2018 is $41,696.00.
132
2018
PW Director/City Engineer
Secretary II-A
Asst. City
Engineer
Vehicle
Facility
Administrative
Street & Park
Utility
Maintenance
Maintenance
Assistant
Superintendent
Superintendent
Supervisor
Supervisor
Foreman
Foreman
(2)
(1)
EngEng
Purchasing/
Custodian I Custodian II
Mehanic
MaintenanceMaintenance
TechTech
Assessing
(PT)(PT)
Worker (10)Worker (6)
IV (2)III
Clerk (PT)
(3)(1)
133
- This page intentionally left blank -
134
PUBLIC WORKS
EXPENDITURE SUMMARY
15,000,000
14,000,000
13,000,000
12,000,000
11,000,000
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
135
- This page intentionally left blank -
136
137
- This page intentionally left blank -
138
139
- This page intentionally left blank -
140
141
- This page intentionally left blank -
142
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: ENGINEERING
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
43100ENGINEERINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
222,945353,548310,007322,028322,028322,028
1999Supplies
18,15622,01216,00115,00015,00015,000
2999Other Services & Charges
66,79384,67054,60756,13756,13756,137
4999Capital Outlay 45,18833,791-10,00010,00010,000
6999Contingencies & Transfers-13,859----
TOTALS: ENGINEERING
353,081507,880380,615403,165403,165403,165
Activity Description
This department provides engineering services for public improvement projects. These activities include feasibility analysis,
construction design, assessments, construction contract administration and project inspection. A major change 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.
Objectives
1. Continue annual update 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. Update 20-year plan for the Street Rehabilitation Program.
6. Continue the review and maintenance strategies for state-aid streets.
Budget Comments on Proposed Budget
The proposed 2018 Engineering budget is $403,165, a 5.92% or $22,550 increase from the 2017 budget. Major sections and items
contributing to the increase:
1. Personnel increased by $12,021 to account for COLA and market adjustment wage increases.
2. Capital outlay increased by $10,000 to add a robotic total station for surveying.
3. Other line items of the budget have remained flat or had reductions.
143
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STREETS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
43121STREETSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
478,484445,910501,428549,188549,188549,188
1999Supplies
128,601116,543160,572149,625149,625149,625
2999Other Services & Charges
213,970163,506191,794193,356193,356193,356
4999Capital Outlay 50,00055,050----
6999Contingencies & Transfers 1,131-----
TOTALS: STREETS
872,186781,010853,794892,169892,169892,169
Activity Description
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 department to manage
theFederal NPDES and State MS4 requirements.
Objectives
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.
Budget Comments on Proposed Budget
The overall 2018 budget for the Street Department is $892,169, a 4.5% or $38,375 increasefrom 2017.
Major line items contributing to the increase:
1. Personnel increased by $47,760 as the signs maintenance worker position was shifted over from Central Garage, and to account
for COLA increases, step system movement, and market rate adjustments.
2. Supplies decreased by $10,947 in areas of vehicle maintenance and construction materials; other areas of the Streets budget
remain relatively flat.
144
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STREET LIGHTING
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
43160STREET LIGHTINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
2,9841,2196,0396,1866,1866,186
1999Supplies
--1,0051,0051,0051,005
2999Other Services & Charges
137,071142,688150,938153,641153,641153,641
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: STREET LIGHTING
140,055143,907157,982160,832160,832160,832
Activity Description
This activity provides for the energy costs related to intersection, mid-block, and alley lighting. This activity also includes
maintenance and repair of city-owned street lights.
Objectives
1. Research funding and grant opportunities for the extension of the street lighting program on Central Avenue.
2. Review city-owned street lighting for upgrades, replacement or as a minimum, needed repairs.
3. Evaluate replacement of city-owned and maintained lights in Labelle, Sullivan and Prestemon Parks.
4. Initiate review/evaluation of retrofitting city owned street lights to LED's.
Budget Comments on Proposed Budget
The 2018 proposed Street Lighting budget is $160,832 an increase of 1.8% or $2,850from 2017.
1. Electric costs are projected to increase by $2,783 from 2017 budgeted amounts due to Xcel rate increase and additional street
lights.
145
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: TRAFFIC SIGNS & SIGNALS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
43170TRAFFIC SIGNS & SIGNALSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
76,12068,49163,89465,10065,10065,100
1999Supplies
10,23813,55413,71714,26014,26014,260
2999Other Services & Charges
18,56413,61616,71618,95218,95218,952
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: TRAFFIC SIGNS & SIGNALS
104,92195,66194,32798,31298,31298,312
Activity Description
This activity provides for the installation and maintenance of city controlled signs and traffic signals under MNDOT or county
agreements. This department also provides for street striping, curb and parking lot striping and traffic counting.
Objectives
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.
Budget Comments on Proposed Budget
The overall budget proposed in 2018 is $98,312a 4.22% or a$3,985 increase from the 2017 adopted budget. Major line items
contributing to the increase:
1. Personnel increased by $1,206to account for COLA increases.
2. Other services and charges increased by $2,236 dueto insurance and garage labor costs.
3. Other line items of the budget have decreased or remained relatively flat to maintain minimal budget increases.
146
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: PARKS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45200PARKSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
487,566547,892601,337631,683631,683631,683
1999Supplies
79,51688,62695,36489,72589,72589,725
2999Other Services & Charges
221,444249,676242,505236,634236,634236,634
4999Capital Outlay 59,59016,513----
6999Contingencies & Transfers 9441,1141,5001,0001,0001,000
TOTALS: PARKS
849,060903,820940,706959,042959,042959,042
Activity Description
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. 4 basketball courts
Objectives
1. Evaluate the process for the possible consideration to a city-wide referendum for park improvements.
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.
Budget Comments on Proposed Budget
The 2018 Parks proposed budget is $959,042, an increase of 1.95% or$18,336, from the 2017 adopted budget. Major line item
increases include:
1. Personnel increased $30,346 to account for COLA increases, step system movement, and market rate adjustments.
2. Other line items of the budget have decreased or remained relatively flat to maintain the modest budget increase.
147
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: URBAN FORESTRY
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
46102URBAN FORESTRYExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
66,23466,06280,44183,64483,64483,644
1999Supplies
5,4764,7804,4555,9355,9355,935
2999Other Services & Charges 89,25575,65879,51083,06283,06283,062
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: URBAN FORESTRY
160,965146,500164,406172,641172,641172,641
Activity Description
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 property. The City
continues topay 25% of the City Contractor's removal cost leaving the property owner to pay 75%.
Objectives
1. Continue the EAB Program 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. Focus management of the tree inspection program to maximize eradication, control the spread of tree diseases, and impose
safety with limited funding.
6. Continue the tree care program along the Huset Parkway area and University service drive plantings.
7. Care and development of newly planted trees at the new Library.
Budget Comments on Proposed Budget
The proposed 2018 Tree Care and Maintenance budget is $172,641an increase of 5.01% or$8,235from the adopted 2017
budget. Major line items contributing to the increase:
1. Personnel increased $3,203 to account for COLA wage increases and market rate adjustments.
2. Expert & Professional Services increased over $1,000 for continued EAB services.
3. Repair and Maintenance Services increased by $2,100 for tree removal services.
148
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STATE AID MAINTENANCE
212STATE AID MAINTENANCEActualActualAdoptedDepartmentCity ManagerCouncil
43190STATE AID MAINTENANCEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
40,36772,57981,09776,47076,47076,470
1999Supplies
3,2034,58816,08515,67015,67015,670
2999Other Services & Charges 37,180110,547109,354113,207113,207113,207
4999Capital Outlay-17,47215,00025,00025,00025,000
6999Contingencies & Transfers------
TOTALS: STATE AID MAINTENANCE
80,750205,186221,536230,347230,347230,347
Activity Description
This activity provides for the maintenance and repair of state aid streets and ROW as designated within the City
and is funded by the Municipal State Aid system.
Objectives
1. Continue the implementation of the 5-year Capital Improvement Program, 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)
Budget Comments on Proposed Budget
The proposed 2018 budget is $230,347 an increase of $8,811 from 2017.
1. Personnel decreased $4,627 to reflect actual time spent in the dept.
2. Capital Outlay increased by $10,000 for the addition of a robotic total station.
3. Other line items of the budget have decreased or remained relatively flat to maintain a modest budget increase.
149
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STATE AID GEN'L CONSTRUCTION
212STATE AID MAINTENANCEActualActualAdoptedDepartmentCity ManagerCouncil
43191STATE AID GEN'L CONSTRUCTIONExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services
------
1999Supplies
------
2999Other Services & Charges
------
4999Capital Outlay--130,000130,000130,000130,000
6999Contingencies & Transfers------
TOTALS: STATE AID GEN'L CONSTRUCTION
--130,000130,000130,000130,000
Activity Description
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 is updated on an annual basis.
Objectives
1. Continue rating of StateAid streets for annual routine maintenance and/or major repair projects as needed.
2. Continue to maintain 'certified' complete status for our local MSAS, inspected and recertified by MnDOT every 2 years, which
provides partial funding for our local roads.
3. Crack sealing of SA streets not recommended for rehabilitation.
Budget Comments on Proposed Budget
1. Extensive program of crack sealing SA Streets based on condition index. Cost = $75,000
2. Replacement of existing back-lit street name signs with new LED signs.Cost = $55,000
150
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAPITAL EQUIPMENT REPLACEMENT ENGINEERING
431CAP EQUIP REPLACEMENTActualActualAdoptedDepartmentCity ManagerCouncil
43100ENGINEERINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay--25,00025,00025,00025,000
6999Contingencies & Transfers------
TOTALS: CAP EQUIP REPLACEMENT--25,00025,00025,00025,000
Activity Description
The Capital Equipment fund was established to fund long-term capital equipment needs in the General fund. This was
accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling of long term
replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when larger,
more costly equipment will need to be purchased. This in turn, eliminates the highs and lows of budgeting as an equal
dollar amount is set aside each year.
Objectives
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
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Engineering Capital Equipment Replacement:
1. Replacement of a 2001 engineering vehicle. Cost = $25,000.
151
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT PARKS
431CAP EQUIP REPLACEMENTActualActualAdoptedDepartmentCity ManagerCouncil
45200PARKSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay47,19044,10913,000110,000110,000110,000
6999Contingencies & Transfers------
TOTALS: CAP EQUIP REPLACEMENT PARKS47,19044,10913,000110,000110,000110,000
Activity Description
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.
Objectives
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
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Parks Capital Equipment Replacement:
1. Replacement of our only large deck mower and primary grass cutting machine, the 580D, with a similar 16.5 foot mower. Cost
= $ 110,000.
152
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT STREETS
431CAP EQUIP REPLACEMENTActualActualAdoptedDepartmentCity ManagerCouncil
43121STREETSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay42,07816,950178,000---
6999Contingencies & Transfers------
TOTALS: CAP EQUIP REPLACEMENT STREETS42,07816,950178,000---
Activity Description
The Capital Equipment fund was established to fund long-term capital equipment needs in the General fund. This was
accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling of long term
replacement. Thus, the City can set aside an equal amount of funding to provide a reserve for future years when larger, more
costly equipment will need to be purchased. This in turn, eliminates the highs and lows of budgeting as an equal dollar
amount is set aside each year.
Objectives
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
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Streets Capital Equipment Replacement:
No requests for 2018
153
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: WATER UTILITY SOURCE OF SUPPLY
601WATER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49400SOURCE OF SUPPLYExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies1,221,1851,426,4601,333,3971,386,7331,386,7331,386,733
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: WATER UTILITY SOURCE OF SUPPLY1,221,1851,426,4601,333,3971,386,7331,386,7331,386,733
Activity Description
This department covers potable water purchased from the City of Minneapolis for resale to the residents of Columbia Heights.
Amounts will vary from year to year based upon demand. In 2004,the City entered into a long -term contract with the City of
Minneapolis establishing rates for the next 30 years. The Contract was updated in 2014 based on an updated Cost of Service Study
as detailed in the Contract.
Objectives
1. The City completed our third utility rate study with 2018 being the 4th 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 providing drinking water by the MWW.
Budget Comments on Proposed Budget
The estimated cost of water purchased from the City of Minneapolis is $1,386,733, projecting a 4% increase from 2017 budgeted.
Staff estimates annual consumption based upon past usage and the contract rates with Minneapolis. In recent years we have been
experiencing a slight decline in water consumption throughout the City.
154
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: WATER UTILITY DISTRIBUTION
601WATER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49430DISTRIBUTIONExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services338,189344,887418,428428,124428,124428,124
1999Supplies70,05074,40293,97893,62093,62093,620
2999Other Services & Charges456,179553,187521,016525,985525,985525,985
4999Capital Outlay--5,50035,50035,50035,500
6999Contingencies & Transfers25,00025,00025,00025,00025,00025,000
TOTALS: WATER UTILITY DISTRIBUTION889,418997,4761,063,9221,108,2291,108,2291,108,229
Activity Description
This activity provides for the operation and maintenance of the City's entire water distribution system, including the watertower,
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.
Objectives
1. Continuation of the annual watermain cleaning and lining program, performed cooperatively with the City of
Minneapolis to improve water quality and flow. 2018 will be in the SE Quad of the City
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.
Budget Comments on Proposed Budget
The proposed 2018 budget is $1,108,229an increase of 4.16% or $44,307 from the 2017 adopted budget. Major line items
contributing to the increase:
1. Personnel increased $9,696 to account for a project COLA increase, market rate adjustments and contract step increases.
2. Increases in employee training (new/inexperienced staff).
3. Capital Outlay increased by $30,000 providing for the repair of the roof on Station 3.
155
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: WATER UTILITY NON-OPERATING
601WATER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49449NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies3,158-----
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers392,827268,000162,000145,000145,000145,000
TOTALS: WATER UTILITY NON-OPERATING395,985268,000162,000145,000145,000145,000
Activity Description
This budget primarily accounts for transfers to the water debt service fund.
Objectives
This budget primarily accounts for transfers to the water debtservice fund.
Budget Comments on Proposed Budget
This budget primarily accounts for transfers to the water debt service fund,$145,000budgeted for 2018.
156
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT WATER
433CAP EQUIP REPLACEMENT WATERActualActualAdoptedDepartmentCity ManagerCouncil
49449NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers-141,845----
TOTALS: CAP EQUIP REPLACEMENT WATER-141,845----
Activity Description
The Capital Equipment fund was established to fund long-term capital equipment needs inthe Water fund. This was
accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long-term replacement.
Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly equipment
will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year.
Objectives
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.
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Water Capital Equipment Replacement:
1. Replacement of a 1-ton utility truck with lift gate and hoist attachment. Split 1/2 between Sewer and Water, cost = $27,500
157
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SEWER UTILITY COLLECTIONS
602SEWER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49450 COLLECTIONSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services191,594180,046343,935264,903264,903264,903
1999Supplies24,74427,46856,83354,82054,82054,820
2999Other Services & Charges266,894273,409349,929328,591328,591328,591
4999Capital Outlay--10,0004,5004,5004,500
6999Contingencies & Transfers25,00025,00025,00025,00025,00025,000
TOTALS: SEWER UTILITY COLLECTIONS508,232505,923785,697677,814677,814677,814
Activity Description
This activity provides for the operation and maintenance of the City's sanitary sewer collection system. Included in this activity
are inspections and repairs of manholes, trunk and main sewer lines, and lift stations (4). Annual sewer flows are between 500
and 555 million gallons to MCES treatment facilities.
Objectives
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.
3. Continue sanitary sewer system evaluations through the new televising and reporting program.
4. Continue annual sanitary sewer lining program.
5. Continue manhole inspections with televising inspection reports resulting in the rehab of existing sewer line structures
throughout the City.
6. Continuation of the private line inspection program in 2018 as part of our I/I Program.
Budget Comments on Proposed Budget
The 2018 Sewer Collections proposed budget is $677,814 which is a decrease of 14% or $107,883 from 2017. Major line items
contributing to the decrease:
1. An InterDepartment Labor Transfer out to construction projects o $110,000 is included in the 2018 budget to more accurately
reflect actual experience. The corresponding transfer in is shown in the water construction budget 651.49449.
2. Equipment and Infrastructuredepreciation both decreased.
3. All other line items remained relatively flat.
158
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SEWER UTILITY DISPOSAL
602SEWER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49480DISPOSALExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies974,822974,3601,097,7911,130,7251,130,7251,101,725
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: SEWER UTILITY DISPOSAL974,822974,3601,097,7911,130,7251,130,7251,101,725
Activity Description
This department provides for fees paid to the Metropolitan Council Environmental Services for sewage treatment disposal. Costs
will vary from year to year based upon flows.
Objectives
Rates from the MCES have consistently shown increases over the last decade. Rates have steadily climbed in the last decade and
it is anticipated that rates will continue to increase by 3.5% to 5.5% over the next several years.
Budget Comments on Proposed Budget
The proposed 2018 Sewage Disposal budget is $1,130,725. This represents a $32,934 or a 3% increase from 2017 budgeted.
Staff estimates annual consumption based upon past usage and projected increases from MCES.
159
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SEWER UTILITY NON-OPERATING
602SEWER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49499NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies3,158-----
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers252,00040,000306,00062,00062,00062,000
TOTALS: SEWER UTILITY NON-OPERATING255,15840,000306,00062,00062,00062,000
Activity Description
This budget primarily accounts for transfers to the sewer debt service fund. Sewer bonds outstanding are from the 2013
bond issue.
Objectives
This budget primarily accounts for transfers to the sewer debt service fund.
Budget Comments on Proposed Budget
This budget primarily accounts for transfers to the sewer debt service fund,with$62,000 budgeted for 2018.
160
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT SEWER
432CAP EQUIPMENT REPLACEMENT SEWERActualActualAdoptedDepartmentCity ManagerCouncil
49499NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers-61,845----
TOTALS: CAP EQUIP REPLACEMENT SEWER-61,845----
Activity Description
The Capital Equipment fund was established to fund long-term capital equipment needs inthe 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.
Objectives
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
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Sewer Capital Equipment Replacement:
1. Replacement of a 1-ton utility truck with lift gate and hoist attachment. Split 1/2 between sewer and water =
$27,500
161
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STORM SEWER UTILITY COLLECTIONS
604STORM SEWER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49650COLLECTIONSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services109,258103,626145,049146,885146,885146,885
1999Supplies17,09413,57251,62549,50249,50249,502
2999Other Services & Charges301,205185,831184,464185,097185,097185,097
4999Capital Outlay------
6999Contingencies & Transfers5,0005,0005,0005,0005,0005,000
TOTALS: STORM SEWER UTILITY COLLECTIONS432,557308,029386,138386,484386,484386,484
Activity Description
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.
Objectives
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. Implement the Water Resource Management Plan (WRMP) completed in 2017.
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, leading to a storm sewer lining
program.
Budget Comments on Proposed Budget
The proposed 2018 budget is $386,484 an increase of 0% or$346 from the 2017 adopted budget. Major line items contributing
to the increase:
1. Other line items remained flat or had minor increases.
162
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STORM SEWER UTILITY NON-OPERATING
604STORM SEWER UTILITYActualActualAdoptedDepartmentCity ManagerCouncil
49699NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers142,446133,00093,00044,00044,00044,000
TOTALS: STORM SEWER UTILITY NON-OPERATING142,446133,00093,00044,00044,00044,000
Activity Description
This budget primarily accounts for transfers to the storm sewer debt service fund.
Objectives
This budget primarily accounts for transfersto the storm sewer debt service fund.
Budget Comments on Proposed Budget
This budget primarily accounts for transfers to the storm sewer debt service fund,$44,000budgeted for 2018.
163
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT STORM SEWER
438CAP EQUIP REPLACEMENT STORM SEWERActualActualAdoptedDepartmentCity ManagerCouncil
49699NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: CAP EQUIP REPLACEMENT STORM SEWER------
Activity Description
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.
Objectives
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.
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Storm Sewer Capital Equipment Replacement:
No Requests for 2018
164
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: REFUSE DISPOSAL
603REFUSE FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49510REFUSE DISPOSALExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies1,532,4171,641,2391,760,7941,929,0001,929,0001,929,000
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: REFUSE DISPOSAL1,532,4171,641,2391,760,7941,929,0001,929,0001,929,000
Activity Description
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.
Objectives
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. Transition operations with a new hauler contract in 2018.
Budget Comments on Proposed Budget
The Refuse Disposal budget is $1,929,000, a 9.5% increase of $168,206 from 2017.
This increase reflects a 6-8% price increase for a new hauler as this is the first year of a new contract year.
This also reflects an estimated 8-10% increase of tipping fees as 100 % of our refuse will now go to 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.
165
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: REFUSE COLLECTION & DISPOSAL
603REFUSE FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49520REFUSE COLLECTION AND DISPOSALExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services51,84054,19643,30746,64646,64646,646
1999Supplies8080534534534534
2999Other Services & Charges15,37860,49966,06126,93326,93326,933
4999Capital Outlay------
6999Contingencies & Transfers82,13839,04940,20041,81141,81141,811
TOTALS: REFUSE COLLECTION & DISPOSAL149,435153,824150,102115,924115,924115,924
Activity Description
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.
Objectives
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.
3. Encourage a greater use of the low-volume option for those who require only the very basics in disposal services.
4. 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.
5. Promote the unique aspects of the City refuse contract and encourage residents to effectively use the services
available to them as Columbia Heights residents.
Budget Comments on Proposed Budget
The Refuse Collection & Disposal budget is $115,924 a 22.8% decrease of $34,178 from 2017.
Major changes to budget:
Personnel costs increased over $3,340
Expert and Professional Services decreased by $14,310
Information and Internal Services decreased by $24,800
166
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: REFUSE FUND RECYCLING
603REFUSE FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49530RECYCLINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services38,97243,62546,38149,84649,84649,846
1999Supplies7,7946,1284,3997,9997,9997,999
2999Other Services & Charges44,09239,60837,90137,49937,49937,499
4999Capital Outlay------
6999Contingencies & Transfers37,13939,04940,20041,81141,81141,811
TOTALS: REFUSE FUND RECYCLING127,997128,410128,881137,155137,155137,155
Activity Description
This activity provides management of the recycling contract between the City and Advanced Disposal and other non-contracted
recycling operations. The City contracts with the hauler to collect items in the single sort collection program, plus tires andscrap
metal at the recycling drop-off center. The City continues to manage the SCORE grant program and all other recycling
operations.
Objectives
1. Manage the total recycling/yard waste operations and the 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. Offer an organics recycling curbside service if feasible, if not continue to provide drop-off recycling option and research best
practices for curbside organics service.
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).
Budget Comments on Proposed Budget
The Recycling budget for 2018 is $137,155 a 6.4% increase of $8,274 from 2017.
Major line items that contributed to the increase:
1. Personnel increase $3,465
2. Recycling supplies increased $3,200
3. Misc. Charges increased by $1,432
167
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: REFUSE FUND HAZARDOUS WASTE
603REFUSE FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49540HAZARDOUS WASTEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services1,8812,0173,2693,3963,3963,396
1999Supplies--605605605605
2999Other Services & Charges9,8428,6677,2009,8009,8009,800
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS:11,72310,68311,07413,80113,80113,801
Activity Description
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.
Objectives
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.
Budget Comments on Proposed Budget
The 2018 Hazardous Waste budget increased by $2,727 from 2017.
Major changes to budget:
1. Other services and charges increased $2,600 for electronics and household battery disposal
168
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STATE AID CONSTRUCTION
402STATE AID CONSTRUCTIONActualActualAdoptedDepartmentCity ManagerCouncil
43191STATE AID GEN'L. CONSTRUCTIONExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges161,370-----
4999Capital Outlay--750,000450,000450,000450,000
6999Contingencies & Transfers-477,525----
TOTALS: STATE AID CONSTRUCTION161,370477,525750,000450,000450,000450,000
Activity Description
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.
Objectives
1. Continue rating of State Aid Streets for annual rehabilitation and/or major repair projects as needed.
2. Continue to pursue funding/grant opportunities for major rehab of the shared street segment with -Minneapolis on 37th
Avenue from Central Avenue to Stinson Boulevard.
Budget Comments on Proposed Budget
Budgeted projects:
1. Mill & Overlay State Aid streets based on 2016/2017 pavement ratings. For 2018 37th Avenue from Main Street to 5th Avenue
or Central Avenue is proposed. This would be a joint project with the City of Minneapolis.
169
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAPITAL IMP CENTRAL GARAGE
411CAPITAL IMP GEN GOV BLDG.ActualActualAdoptedDepartmentCity ManagerCouncil
49950CENTRAL GARAGEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay--65,000---
6999Contingencies & Transfers------
TOTALS: CAPITAL IMP GEN GOV BLDG.--65,000---
Activity Description
Fund 411 was established to account for building improvements and major maintenancenot 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.
Objectives
The objectiveof each of the departments within Fund 411 is to fund building improvements, without burdening operating
budgets to do so. At this time, the City's planning in this area is only informal. Future objectives include formalizing the long-
term planning process for building improvements.
Budget Comments on Proposed Budget
No requests for 2018 Central Garage.
170
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAPITAL IMP POLICE
411CAPITAL IMP GEN GOV BLDG.ActualActualAdoptedDepartmentCity ManagerCouncil
42100POLICEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges-1,200-19,00019,00019,000
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: CAPITAL IMP GEN GOV BLDG.-1,200-19,00019,00019,000
Activity Description
Fund 411 was established to account for building improvements and major maintenancenot 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.
Objectives
The objectiveof each of the departments within Fund 411 is to fund building improvements, without burdening operating
budgets to do so. At this time, the City's planning in this area is only informal. Future objectives include formalizing the long-
term planning process for building improvements.
Budget Comments on Proposed Budget
Refinishingof the Police Dept. Garage Floor:After being in the Public Safety Building for eight years, the floor in the police
department garage has been deteriorating because of normal use. The City’s Facilities Maintenance Supervisor, Eric Hanson, has
recommended that the floor be refinished,similar to the floor in the Fire Dept. bays. This refinishing would include filling cracks
and defects, epoxy primer and base, with an enamel top coat to include a non-skid additive. Budgeted amount is $19,000.
171
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAPITAL IMP FIRE
411CAPITAL IMP GEN GOV BLDG.ActualActualAdoptedDepartmentCity ManagerCouncil
42200FIREExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges-1,200----
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: CAPITAL IMP GEN GOV BLDG.-1,200----
Activity Description
Fund 411 was established to account for building improvements and major maintenancenot 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.
Objectives
The objectiveof each of the departments within Fund 411 is to fund building improvements, without burdening operating
budgets to do so. At this time, the City's planning in this area is only informal. Future objectives include formalizing the long-
term planning process for building improvements.
Budget Comments on Proposed Budget
No requests in2018.
172
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP IMP - CITY HALL
411CAPITAL IMP-CITY HALLActualActualAdoptedDepartmentCity ManagerCouncil
41940CITY HALLExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies26030,503----
2999Other Services & Charges22,455-----
4999Capital Outlay------
6999Contingencies & Transfers------
TOTAL: CAPITAL OUTLAY - CITY HALL22,71530,503----
Activity Description
Fund 411 was established to account for building improvements and major maintenancenot 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.
Objectives
The development of a master plan for City Hall is a short-term objective stated in the City of Columbia Heights' 2017 Goals
Report. The role of this department in achieving that objective is to maintain City Hall in a condition that is safe and
respectable until the master plan is developed and implemented.
Budget Comments on Proposed Budget
No requests in2018.
173
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP IMP PARKS
412CAPITAL IMPROVEMENT PARKSActualActualAdoptedDepartmentCity ManagerCouncil
45200PARKSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges-15,000-25,00025,00025,000
4999Capital Outlay-27,030350,000---
6999Contingencies & Transfers------
TOTALS: CAP IMP PARKS-42,030350,00025,00025,00025,000
Activity Description
This activity provides for capital improvements in the City's park system, including major improvements and major
repairs/replacements to park buildings, playgrounds, recreational facilities, and park amenities.
Objectives
1. Continued development of Master Planning in Parks selected by the Park & Rec Commission
2. Investigate funding alternatives for Parks Capital Improvements including city-wide bond referendum
3. Update Parks 5-year CIP
Budget Comments on Proposed Budget
Requested Park improvement projects:
1. Develop next Master Plan or start planning for overall Park Referendum.Cost = $25,000
174
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: INFRASTRUCTURE FUND
430INFRASTRUCTURE FUNDActualActualAdoptedDepartmentCity ManagerCouncil
46323CAP IMP EXPENSEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services--140,202145,116145,116145,116
1999Supplies------
2999Other Services & Charges1,184-18,25023,25023,25023,250
4999Capital Outlay300,157119,173100,000110,000110,000110,000
6999Contingencies & Transfers------
TOTALS: INFRASTRUCTURE FUND301,340119,173258,452278,366278,366278,366
Activity Description
The City's street rehabilitation program was initiated with funding from liquor funds in 1996, and with annual transfers, will
perpetuate the continued investment into the maintenance and improvements of the City's streets. An additional source of
revenue was secured in 2000, on a 2-year renewable cycle, with the certification of the City State-Aid Street System, making
available limited state aid funding. 2018 will focus on MSA streets.
Objectives
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 has now completed Zones 1, 2 & 3 located east of Central Avenue. 2018 will be an off
year with zone work beginning in 2019 in Zone 4.
Budget Comments on Proposed Budget
The Infrastructure Fund budget for 2018 is $278,366 an increase of $19,914 from 2017 .
1. Personnel increased by $4,914 to account for COLA and market adjustment wage increases.
2. Capital outlay increased by $10,000 to add a robotic total station for surveying.
175
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: WATER CONSTRUCTION FUND NON-OPERATING
651WATER CONSTRUCTION FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49449NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay--60,00065,00065,00065,000
6999Contingencies & Transfers-439,054----
TOTALS: WATER CONSTRUCTION FUND NON-OPERATING-439,05460,00065,00065,00065,000
Activity Description
This fund covers capital improvements to the City's water distribution system and the reconstruction and/or repairs to the
distribution system including mains, pumping stations, water tower, and operational control valves.
Objectives
1. Coordinate 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/repairs to major components of water distribution system.
Budget Comments on Proposed Budget
To continue addressing the rehabilitation of an aging water system, below are the proposed Water Construction projects:
1. Annual water main cleaning and lining program for water distribution and quality improvement, based on approved 3-year
program.
2. Misc. repairs to address an aging water system.
176
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SEWER CONSTRUCTION FUND NON-OPERATING
652SEWER CONSTRUCTION FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49499NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay--275,000250,000250,000250,000
6999Contingencies & Transfers-522,951----
TOTALS: SEWER CONSTRUCTION-522,951275,000250,000250,000250,000
Activity Description
This fund supports capital improvements to the City's sanitary sewer system and major repairs in the sanitary sewer
collection system including mains, lift stations, and manholes.
Objectives
1. Coordinate repair/replacement of sewermains 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.
Budget Comments on Proposed Budget
To continue addressing the rehabilitation of an aging sewer system, below are the proposed Sewer Construction projects:
1. Annual sanitary sewer lining sewer cleaning, disposal, and system improvements in collection districts 1, 2 or 3.
2. Implement measures to reduce I/I as directed by MCES (Metro Council Environmental Services, i.e. the sewage
treatmentplant operator).
3. Annual pipe replacement or structural repairs, to address an aging collection system.
177
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: STORM SEWER CONSTRUCTION FUND
653STORM SEWER CONSTRUCTION FUNDActualActualAdoptedDepartmentCity ManagerCouncil
49699NON-OPERATINGExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges-162,000----
4999Capital Outlay100,000-195,000165,000165,000165,000
6999Contingencies & Transfers-1,285,579----
TOTALS: STORM SEWER CONSTRUCTION FUND NON-OPERATING100,0001,447,579195,000165,000165,000165,000
Activity Description
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.
Objectives
1. Continue the annual program of replacing or upgrading catch basins, manholes and storm pipe in the street rehabilitation
zones.
2. Continue to address localized flooding issues throughout the City.
3. Implement 5 year CIP improvements as approved by the MWMO.
Budget Comments on Proposed Budget
Consistent with the 5 year Capital Implementation Plan prepared during the transition to the MWMO in 2012, below are the
proposed Storm Sewer Construction projects:
1. (prior 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. Rehab or replacement of storm CB's or MH's in annual street rehab zones.
178
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CENTRAL GARAGE
701CENTRAL GARAGEActualActualAdoptedDepartmentCity ManagerCouncil
49950CENTRAL GARAGEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services210,641217,627282,518229,073229,073229,073
1999Supplies184,518132,260207,011203,205203,205203,205
2999Other Services & Charges211,204221,260230,930248,282248,282248,282
4999Capital Outlay--14,50014,50014,50014,500
6999Contingencies & Transfers39,0004,00024,00028,00028,00028,000
TOTALS: CENTRAL GARAGE645,363575,147758,959723,060723,060723,060
Activity Description
Central Garage provides preventive general maintenance and repair for all city-owned vehicles and equipment.
The City currently has over 300 pieces of equipment that are maintained on a regular basis. This is an internal service fund
with revenue generated by charges to other departments for all repair and maintenance services performed by members of
this department. This department budget also covers regular maintenance costs for the MSC Building.
Objectives
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.
Budget Comments on Proposed Budget
The Public Works garage and MSC operating budget proposed for 2018 is $723,060, which is a 4.73% decrease or
$35,899from the 2017 budget. Major line items contributing to the decrease:
1. Personnel decreased $53,445 to account for contracted COLA increases; and removing the Maintenance III position which
was moved to the Streets dept.
2. Other Servicesand Charges increased by $17,352 as Building and Equipment depreciation increased.
3. Projected fuel costs decreased over $10,000
179
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CAP EQUIP REPLACEMENT GARAGE
434CAP EQUIP REPLACEMENTActualActualAdoptedDepartmentCity ManagerCouncil
49950GARAGEExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services------
1999Supplies------
2999Other Services & Charges------
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: CAP EQUIP REPLACEMENT GARAGE------
Activity Description
The Capital Equipment fund was established to fund long-term capital equipment needs inthe water fund. This was
accomplished by preparing a detailed 20-year projection of the City's equipment needs and scheduling long-term replacement.
Thus, the City can set aside an equal amount of funding to provide a reserve for future years when large, more costly
equipment will need to be purchased, eliminating the highs and lows in budgeting as an equal amount is set aside each year.
Objectives
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.
Budget Comments on Proposed Budget
Item & Projected Cost
The following requests have been made for Central Garage Capital Equipment Replacement:
1. Replacement of a 1-ton utility truck with utility box and fuel tank. cost = $45,500
180
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: CENTRAL GARAGE
705BUILDING MAINTENANCEActualActualAdoptedDepartmentCity ManagerCouncil
49970BUILDING MAINT. INTERNAL SERVICESExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services141,652241,193185,705189,043189,043189,043
1999Supplies21255,93310,62510,62510,625
2999Other Services & Charges2,9372,3175,1935,7805,7805,780
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: BUILDING MAINT. INTERNAL SERVICES144,609243,535196,831205,448205,448205,448
Activity Description
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.
Objectives
This department's two main objectives is professional coordination of the maintenance and repair of all city buildings. The
second main objective is to provide cost-effective custodial services for four of those buildings:
1) City Hall
2) Public Safety Center
3) Library
4) Municipal Service Center
Budget Comments on Proposed Budget
(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 2018 Building Maintenance budget is $205,448, a $8,617 increase over 2017. Major areas of change are:
1. Personnel increased by $3,338 to account for COLA and market adjustment wage increases.
2. Supplies increased by $2,992 to replace the laptop computer (and software) for remote management of the building control
systems.
181
- This page intentionally left blank -
182
2018
Recreation Director
Clerk-Typist II
Recreation Clerk (PT)
Senior Citizen
Program
Program
Coordinator
Coordinator
Coordinator (PT)
Custodian IICustodian I
(9 PT)(PT)
183
- This page intentionally left blank -
184
RECREATION
EXPENDITURE SUMMARY
1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
2015201620172018
Personal ServicesSuppliesOther Services & Charges
Capital OutlayContingencies & Transfers
185
- This page intentionally left blank -
186
187
- This page intentionally left blank -
188
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: RECREATION ADMINISTRATION
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45000RECREATION ADMINISTRATIONExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services164,963176,788173,961179,598179,598179,598
1999Supplies8,4638,87011,80011,80011,80011,800
2999Other Services & Charges19,37223,93132,88537,82037,82037,820
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: RECREATION ADMINISTRATION192,799209,588218,646229,218229,218229,218
Activity Description
This activity provides recreational opportunities and services to the residents of Columbia Heights. The Recreation Department
is comprised of eight main areas in which the Director, fifty percent full time Clerk-Typist II, and one half-time Recreation Clerk
disperse their time. Each of the 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.
Objectives
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.
Budget Comments on Proposed Budget
The Recreation Administration total budget has increased by $10,572. Personal Services has had an increase of $5,637 for wage
adjustments. Insurance has had a slight increase of $579. Information Systems has been increased by $5,100. This budget
provides $3,000 for Murzyn Hall office space allocation.
189
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: YOUTH ATHLETICS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45001YOUTH ATHLETICSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services18,07417,51824,96028,57428,57428,574
1999Supplies1,5896672,2002,2002,2002,200
2999Other Services & Charges13,51013,13012,50112,45812,45812,458
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: YOUTH ATHLETICS33,17331,31639,66143,23243,23243,232
Activity Description
This activity classification encompasses recreational programs provided to youth. These programs consist of children
and adolescents K-12. Programs fall under several sport-specific headings, including baseball, softball, basketball,
football, soccer, volleyball, and wrestling. All programs are participation-oriented, with the focus on fun, socialization,
and athletic skill development. These particular programs provide the youth of Columbia Heights with supervised play
opportunities at local gym facilities and neighborhood parks. This category also provides one-forth of the Recreation
Coordinator salary, gym supervisors and officials. Youth Athletics also provides office space to the J.P.M. budget.
Objectives
1. Work with our varsity coaches to help develop our youth sports programs.
2. Explore options of creating additional sports programs for younger age youth.
Budget Comments on Proposed Budget
The 2018 Youth Athletics budget has increased $3,571. 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 $2,958 for space
allocation to J.P.M.
190
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: ADULT ATHLETICS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45003ADULT ATHLETICSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services13,36013,93014,01417,91317,91317,913
1999Supplies2668111,1001,1001,1001,100
2999Other Services & Charges9,79412,62511,32911,30811,30811,308
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: ADULT ATHLETICS23,42027,36626,44330,32130,32130,321
Activity Description
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.
Objectives
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.
Budget Comments on Proposed Budget
The total Adult Athletics budget for 2018 has an increase of $3,878. Murzyn Hall budget also received space allocation
from Adult Athletics in the amount of $2,958. This budget also provides one-forth of the Recreation Coordinator salary.
191
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: YOUTH ENRICHMENT
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45004YOUTH ENRICHMENTExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services22,78325,87248,71251,75751,75751,757
1999Supplies1,1122,1762,3502,3502,3502,350
2999Other Services & Charges16,16216,27817,35127,15727,15727,157
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: YOUTH ENRICHMENT40,05844,32568,41381,26481,26481,264
Activity Description
This activity classification encompasses recreational, academic, athletic, and enrichment programs provided to the
youth age 3-13. These offerings are participation-oriented, with the focus on fun, socialization, achievement, and skill
development. Dance and Tumbling runs throughout the fall, winter, and spring sessions. Special events that are
family-oriented and run throughout the year are Bunny Brunch, Safety Camp, Halloween Spooktacular, and Breakfast
with Santa. The Traveling Puppet Wagon, which was funded through a grant from the Medtronic Foundation in 1998
has been operating for the last nineteen 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-fourth of the Recreation Coordinator salary.
Objectives
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
Budget Comments on Proposed Budget
The Youth Enrichment budget has an increase of $12,851. This budget has seasonals to cover the loss of the youth
program grant. Personal Services has had an increase of $3,045 to cover wage adjustments. This budget provides
$26,057 for space allocation to the Murzyn Hall budget. This was increased by $9,872 to cover additional space for
summer. One-forth of the Recreation Coordinator salary is paid from this budget.
192
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: TRAVELING ATHLETICS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45005TRAVELING ATHLETICSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services13,36013,93017,71821,52121,52121,521
1999Supplies564702,9252,9252,9252,925
2999Other Services & Charges14,1377,91313,79213,75813,75813,758
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: TRAVELING ATHLETICS28,06121,91334,43538,20438,20438,204
Activity Description
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.
Objectives
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.
Budget Comments on Proposed Budget
Traveling Athletics budget has had a increase of $3,769 for Personal Services. Twenty-five percent of the Recreation
Coordinator's salary is budgeted under Personal Services for wage adjustments and fringe. Space allocation of $2,958
was also provided to the Murzyn Hall budget.
193
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: TRIPS & OUTINGS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45030TRIPS & OUTINGSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services19,83820,60221,12421,48221,48221,482
1999Supplies-53350350350350
2999Other Services & Charges18,44016,53723,62717,59517,59517,595
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: TRIPS & OUTINGS38,27837,19145,10139,42739,42739,427
Activity Description
Trips and Outings include one-day and extended trips for senior citizens. These are advertised through quarterly trip
flyers mailed to participants. It continues to be one of our most popular offerings and is 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.
Objectives
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.
Budget Comments on Proposed Budget
Trips and Outings budget has increased $325 for Personal Services. Twenty-five percent of the Senior Citizen
Coordinator salary is budgeted within the Trips and Outings budget. The Murzyn Hall budget also received $766 for
space allocation.
194
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: SENIOR CITIZENS
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45040SENIOR CITIZENSExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services63,90867,97068,08069,82569,82569,825
1999Supplies3,1932,4793,2503,2503,2503,250
2999Other Services & Charges16,66815,91617,79718,53118,53118,531
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: SENIOR CITIZENS83,76986,36589,12791,60691,60691,606
Activity Description
The Senior Center is located in Murzyn Hall and provides a wide variety of programs to individuals 55 years and older in
the community. The Center is open Monday through Friday from 9:00 a.m. to 4:00 p.m. This program provides
seventy-five percent of the Senior Citizen Coordinator salary. The Senior Citizen budget also provides space allocation
for Murzyn Hall for office, storage and Senior Center space.
Objectives
1. To provide social, educational, and recreational programs to seniors in the community.
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.
Budget Comments on Proposed Budget
The total Senior Citizens budget has increased by $2,479. Seventy-five percent of the Senior Coordinator salary is
budgeted under this budget. Insurance has increased by $109. There was a charge of $13,481 for space allocation to
Murzyn Hall.
195
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: MURZYN HALL
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45129MURZYN HALLExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services104,381103,945105,754107,503107,503107,503
1999Supplies17,08811,67919,15019,15019,15019,150
2999Other Services & Charges36,54848,77546,78334,03734,03734,037
4999Capital Outlay--36,36236,36236,36272,362
6999Contingencies & Transfers22,50023,00023,00023,00023,00023,000
TOTALS: MURZYN HALL180,517187,399231,049220,052220,052256,052
Activity Description
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.
Objectives
1. Continue to provide renters a first rate facility for special events.
Budget Comments on Proposed Budget
The Murzyn Hall budget has decreased by $10,997 due to the additional allocation from Youth Enrichment.
Maintenance Supervisor is budgeted at $8,400. Information Services has an increase of $1,300. A space allocation
credit received from the recreation budgets is $52,178. 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.
196
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: HYLANDER CENTER
101GENERALActualActualAdoptedDepartmentCity ManagerCouncil
45130HYLANDER CENTERExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services13,98824,26537,04936,09336,09336,093
1999Supplies-3,0671,5001,5001,5001,500
2999Other Services & Charges44,92443,92850,54150,20050,20050,200
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: HYLANDER CENTER58,91271,26089,09087,79387,79387,793
Activity Description
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.
Objectives
1. Promote the facility to gain additional users.
2. Continue to expand revenue by operating tournaments.
Budget Comments on Proposed Budget
The Hylander Center budget decreased $1,297 due to Personal Services. Insurance decreased by $341 to now be
budgeted at $200. Building Maintenance is budgeted at $49,000.
197
CITY OF COLUMBIA HEIGHTS, MINNESOTA
BUDGET 2018
DEPARTMENT: PROGRAM REVENUE EXPENDED
261AFTER SCHOOL PROGRAMSActualActualAdoptedDepartmentCity ManagerCouncil
45029PROGRAM REVENUE EXPENDEDExpenseExpenseBudgetProposedProposedAdopted
Line ItemDescription201520162017201820182018
0999Personal Services30,70335,92823,00022,56222,56222,562
1999Supplies3,0202,2033,0003,0003,0003,000
2999Other Services & Charges16,57215,78918,00018,00018,00018,000
4999Capital Outlay------
6999Contingencies & Transfers------
TOTALS: PROGRAM REVENUE EXPENDED50,29553,92044,00043,56243,56243,562
Activity Description
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.
Objectives
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.
Budget Comments on Proposed Budget
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 grant revenue that will be spent for the same purposes as the original grant was
intended. The 2018 budget has a decrease of $438 for a reduction in fringe.
198
SUPPLEMENTARYINFORMATION
199
- This page intentionally left blank -
200
History of Tax Supported Operating Expenditures
General Fund, Library Fund, EDA Fund*
Adopted Budget
16,000,000
14,000,000
14,717,182
12,000,000
10,000,000
12,371,956
8,000,000
11,946,622
6,000,000
4,000,000
2,000,000
0
2017
20162018
2015
20132014
20092010
20112012
* Includes only EDA Expenditures supported by city levy. $220,100 for 2018.
Increase from 2017 to 2018 reflects $1,400,000 transferred to the Capital Building Fund.
201
- This page intentionally left blank -
202
History of Changes in Tax Levy
2009 -2018
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
2009201020112012201320142015201620172018
General Fund
6,560,9027,229,7787,724,7117,590,1297,973,4048,328,8968,673,0008,641,4528,925,0009,481,000
Library Fund
573,215738,393757,620765,195777,000784,770804,389813,999845,111919,244
EDA
80,00083,97184,81184,81184,81184,00084,00078,02384,000220,100
General fund levies for 2009 -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.
203
- This page intentionally left blank -
204
205
- This page intentionally left blank -
206
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2018 Budget Information
TOTAL PERSONNEL - F.T.E. & SALARIES
FTEADOPTEDADOPTEDADOPTEDADOPTED
SALARIESSALARIESSALARIESSALARIES
20182015201620172018
ADMINISTRATION
Mayor0.2013,80013,80013,80013,800
City Council0.8031,20031,20031,20031,200
TOTALS1.0045,00045,00045,00045,000
ASSESSING
Interdepartmental Labor - PW0.115,0695,3135,3135,606
TOTALS0.115,0695,3135,3135,606
CABLE
Intern0.005,0005,3955,091-
Transfer in from City Manager0.50---40,288
TOTALS0.505,0005,3955,09140,288
CITY MANAGER
City Manager1.00143,133149,390149,388166,123
Asst. to City Manager/HR Director1.0096,593105,720105,719110,663
Administrative Assistant - HR1.0056,50557,43059,17963,727
Communications Specialist1.00---80,575
Transfer in from City Clerk0.4022,78024,84924,84926,022
Transfer out to Cable-0.50----40,288
TOTALS3.90319,011337,389339,135406,823
CITY CLERK
City Clerk1.0056,95160,27562,12365,055
Imaging Technician0.00----
Temp for Absentee Ballots (12 wks. total)0.00-5,040-6,000
Election Head Judges0.00-3,080-3,500
Election Asst. Head Judges0.00-3,010-3,220
Election Judges0.00-23,270-25,344
Student Election Judges0.00-992-1,152
Transfer out to City Manager-0.40-22,780-24,110-24,849-26,022
Interdepartmental Labor - Finance0.00-1,418--
Interdepartmental Labor - Public Works0.00-3,262-3,410
Interdepartmental Labor - Recreation-84--
TOTALS0.6034,17176,32137,27481,659
PLANNING & INSPECTIONS/EDA
Community Development Director1.0091,326103,620103,062118,546
Assistant Comm. Dev. Director0.0074,50186,881--
Economic Development Manager1.00--50,22559,573
Planner1.00--78,28783,969
Building Official1.0073,12176,61382,75786,705
Secretary II Permits1.0050,11952,92752,92756,422
Secretary II Community Development1.00--42,25447,287
Associate Planner0.0042,58547,469--
Intern---9,024
TOTALS6.00331,652367,510409,512461,526
FINANCE
Finance Director1.00117,330122,886122,886128,809
Assistant Finance Director1.0084,98989,05783,74197,101
207
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2018 Budget Information
TOTAL PERSONNEL - F.T.E. & SALARIES
FTEADOPTEDADOPTEDADOPTEDADOPTED
SALARIESSALARIESSALARIESSALARIES
20182015201620172018
FINANCE CONTINUED
Accounting Coordinator1.0055,54158,18158,18160,953
Payroll Accountant1.0056,25558,93158,93161,727
Accounting Clerk II - Utility1.0042,75346,69147,95351,281
Accounting Clerk II - Finance1.0045,76947,95347,95351,281
Accounting Clerk I Utility1.0043,83545,91545,91549,159
Accounting Clerk II1.0044,85445,91542,88446,240
Receptionist0.7032,44031,74031,74033,997
Accounting Clerk I: Liquor1.0041,67140,16043,79948,840
Rounding0.00631,0711712
TOTALS9.70565,500588,500584,000629,400
FIRE DEPARTMENT/PROPERTY INSPECTIONS
Fire Chief1.00107,982116,094116,094122,122
Assistant Fire Chief1.0084,16789,08795,447100,907
Captain III3.00226,707159,114238,371249,699
Captain II0.00-78,004--
Journeyman Firefighter1.00210,477147,584147,48477,089
Fighter I0.00-65,187--
Firefighter II2.00--68,364142,166
Secretary1.0042,32042,82047,30854,422
Paid on Call Firefighters91,00097,00088,00088,000
Clerk Typist II0.5021,00020,50022,00025,000
Property Inspections - Seasonals0.215,0005,0004,0004,000
Safer Grant 2015 - 2017 (January - September)0.00-118,14278,693-
Interdepartmental Labor - Property Inspections-1.79-126,024-130,513-134,557-143,153
Interdepartmental Labor - Fire1.79126,023130,513134,558143,153
Various OT45,00045,00045,00046,000
TOTALS9.71833,652983,532950,762909,405
GENERAL GOVERNMENT CITY HALL
Interdepartmental Labor - Public Works0.00---1,100
TOTALS0.00---1,100
INFORMATION SYSTEMS
IS Director1.0089,09393,35397,325104,987
Asst. IS Director1.0061,84164,79364,79374,041
IS Technician1.0045,76147,94547,94556,378
TOTALS3.00196,695206,091210,063235,406
LIBRARY
Library Director1.0089,43099,990101,046108,428
Children's Librarian1.0063,73468,87067,98773,440
Adult Services Librarian1.0066,40670,44570,44570,500
Clerk Typist II - Adult Services Department1.0046,03742,73741,44446,501
Clerk Typist II - Children's Department1.0043,25245,31245,31148,535
3 Library Supervisors0.6827,40428,43130,08934,982
11 Pages2.0270,38966,08050,44264,302
Library Aide0.009,2978,3569,508-
LIBRARY CONTINUED
Library Clerk1.0033,24238,50040,21743,952
Interdepartmental Labor - Public Works2,5002,5002,5002,500
TOTALS8.70451,691471,221458,989493,140
208
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2018 Budget Information
TOTAL PERSONNEL - F.T.E. & SALARIES
FTEADOPTEDADOPTEDADOPTEDADOPTED
SALARIESSALARIESSALARIESSALARIES
20182015201620172018
MUNICIPAL LIQUOR STORES
STORE #1
Liquor Manager0.47100,806104,46648,73545,449
Store Manager0.0062,742---
Assistant Liquor Managers2.00113,408117,530116,662121,324
Store Supervisors1.4543,41397,59051,99661,146
Cashiers and Stockers5.33154,056150,550155,509176,251
Transfer out to Store #20.00-55,319-63,015--
Transfer out to Store #30.00-29,108-44,994--
Rounding0.00-73-229
Total Store #19.25389,998362,200372,900404,199
STORE #2
Liquor Manager0.37--38,36635,779
Store Manager0.0062,742---
Assistant Liquor Managers2.0056,704117,530116,662121,324
Part-time Store Supervisors0.816,7365,84925,18433,191
Cashiers and Stockers4.44119,572127,796124,320143,540
Transfer in from Store #10.0055,31963,015--
Rounding0.00-10-32-35
Total Store #27.62301,073314,200304,500333,799
STORE #3
Liquor Manager0.16--16,59115,472
Part-time Store Supervisors1.2824,68525,34652,08854,367
Cashiers and Stockers2.3368,32765,38449,72175,359
Transfer in from Store #10.0029,10844,994--
Rounding0.00-76812
Total Store #33.77122,120135,800118,481145,200
TOTALS ALL STORES20.64813,191812,200118,481883,200
POLICE DEPARTMENT
Police Chief1.00114,282119,694119,694127,882
Police Captain1.0090,23994,559101,195106,031
Police Sergeants5.00451,858455,333406,403528,008
Police Officers20.001,528,8831,630,0221,724,8311,788,273
Record Technicians3.0091,53895,906138,633150,354
Community Service Officers1.0043,83545,91545,91548,099
Part-time CSO2.5048,84067,56466,079106,877
Office Supervisor1.0054,22156,81356,81371,525
Clerk Typist0.0045,16647,308--
Information Systems Specialist1.0051,19751,23952,96862,189
Inv./Copr./Liason Pay Difference12,6807,6809,60012,000
Regular Police OT85,456---
TOTALS35.502,618,1952,672,0332,722,1313,001,237
PUBLIC WORKS DEPARTMENT
Public Works Director1.00121,697127,458127,458133,606
A.C.E.1.0084,01588,03795,30099,857
Utility Supervisor1.0083,09286,65792,69397,133
209
CITY OF COLUMBIA HEIGHTS, MINNESOTA
2018 Budget Information
TOTAL PERSONNEL - F.T.E. & SALARIES
FTEADOPTEDADOPTEDADOPTEDADOPTED
SALARIESSALARIESSALARIESSALARIES
20182015201620172018
PUBLIC WORKS DEPARTMENT CONTINUED
Street/Parks Supervisor1.0073,20884,45892,69397,133
Administrative Assistant1.0057,29260,02960,02962,897
Shop Foreman1.0070,02773,38573,38572,305
Secretary1.0049,52851,88050,92754,422
Assessing Clerk1.0045,76947,95347,95351,281
Engineering Technician IV2.00135,388144,685147,514156,458
Engineering Technician III1.0049,93662,21364,68868,723
Foreman3.00187,861196,371196,372217,837
Maintenance III1.00116,616121,935110,76650,277
Maintenance Worker18.00908,909907,731960,4001,064,540
Facility Maintenance Supervisor1.0054,22356,81374,45381,245
PT Custodians1.9557,62263,94667,70967,004
Seasonal106,050128,030110,106115,336
Interdepartmental Labor - Assessing-0.11-5,069-5,355-5,313-5,606
Adjust Sum of Cost Factors to Form B4,105-79,902
TOTALS35.842,200,2692,296,2262,367,1332,404,546
RECREATION DEPARTMENT
Recreation Director1.0086,47890,55890,55894,930
Senior Citizens Coordinator1.0057,83060,12561,97364,925
Senior Aerobic Instructors3,8003,8003,8004,500
Program Coordinator1.0045,23447,31546,46252,601
Clerk Typist II - Recreation1.0045,67047,80847,75851,721
Recreation Clerk0.5017,27118,42018,83120,470
Seasonal77,65072,99982,65072,650
PT Custodians58,92058,92059,00060,000
After School Programs-20,00020,00020,000
Rounding-1
TOTALS4.50392,853419,945431,032441,796
TOTAL FULL TIME114.007,642,9157,956,2688,188,4528,694,941
TOTAL PART-TIME25.701,169,0341,330,4081,172,8631,345,188
GRAND TOTAL139.708,811,9499,286,6769,361,31610,040,129
*NOTE: Part-time, Seasonal and Temporary are shown in bold.
210
211
212
213
214
215
216
217
218
CITY OF COLUMBIA HEIGHTS
GEOGRAPHICAL LOCATION
ANOKA
RAMSEY
HENNEPIN
COLUMBIA HEIGHTS
DAKOTA
SCOTT
219
- This page intentionally left blank -
220
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 15
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
20161,458 35,252,845
20171,434 36,189,715
221
- This page intentionally left blank -
222
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.
223
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.
224
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.
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.
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.
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.
225
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.
Infrastructure. The physical assets of a government (e.g. streets, water, sewer, public buildings and
parks).
Interfund Transfers. The movement of monies between funds of the same governmental entity.
Intergovernmental Revenues. Money received from the State or Federal government in the form of
grants or shared revenues for various activities.
Investment. Securities permitted by law are purchased and held for the production of income in the
form of interest.
Levy. To impose taxes for the support of government activities.
Levy Limitation. The maximum amount permitted to be levied by a taxing jurisdiction as established by
Minnesota Statutes. The levy limitations were lifted effective with taxes payable in 1993 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.
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.
226
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.
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.
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.
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.
227
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.
228