HomeMy WebLinkAbout06-03-08 CCMPLE -
City of Lake Elmo
3800 Laverne Avenue North
June 3, 2008
A. CALL TO ORDER
B. PLEDGE OF ALLEGIANCE:
C. ATTENDANCE: Johnston, DeLapp,_ Johnson, Park, Smith
D. APPROVAL OF AGENDA: (The approved agenda is the order in which the City
Council will do its business.)
E. ORDER OF BUSINESS: (This is the way that the city council runs its meetings
so everyone attending the meeting or watching the meeting understands how the
city council does its public business.)
F. GROUND RULE: (These are the rules of behavior that the city council adopted
for doing its public business.)
G. APPROVE MINUTES:
1. Consider approval of May 20, 2008 minutes
H. PUBLIC COMMENTS/INQUIRIES: In order to be sure that anyone wishing to
speak to the city council is treated the same way, meeting attendees wishing to
address the city council on any items NOT on the regular agenda may speak for
up to three minutes.
I. CONSENT AGENDA: Items are placed on the consent agenda by city staff and
the Mayor because they are not anticipated to generate discussion. Items maybe
removed at City Council's request.
2. Approve Resolution no. 2008-026 payment of claims
J. REGULAR AGENDA:
3. Public Meeting: Annual Report for 2007 Municipal Separate Storm Sewer
Systems (MS4s)
4. Financial information including actions related to: adjustments and changes in
fund designations and transactions, proposed 2008 budget amendments and
2008 financial management and 2009 budget preparation
K. REPORTS AND ANNOUNCEMENTS:
(These are verbal updates and do not have to be formally added to the agenda.)
• Mayor and Council Members
• Administrator
L. ADJOURN
City of Lake Elmo
City Council Meeting Minutes
May 20, 2008
Mayor Johnston called the meeting to order at 7:00 p.m.
Also present: City Administrator Hoyt, Planning Director Klatt, and City Clerk Lumby
APPROVAL OF AGENDA:
Council Member DeLapp wanted to discuss the zoning of the Fury Dodge car lot based
on the Star Tribune article, the affect of Laidlaw Bus Company loosing the bus contract
with Ind. School Dist 834 on the bus storage facility located on Hudson Blvd., and
discussion on the 3.9% levy limit.
MOTION.: Council Member Johnson moved to approve the May 20`h agenda as
presented with a 7:25 p.m. adjournment. Council Member Park seconded the motion.
Mayor Johnston and Council Members Johnson, Smith and Park voted in favor of the
motion and Council Member DeLapp voted against the motion.
ORDER OF BUSINESS:
APPROVE MINUTES:
The minutes of May 6, 2008 were approved by consensus.
PUBLIC COMMENTS/INQUIRIES•
Lake Elmo Jaycees representative Heather Noyes, 541 3rd Avenue S., South St. Paul,
gave an update on the membership drive.
CONSENT AGENDA:
MOTION: Council Member Johnson moved to approve the consent agenda as presented.
Council Member Park seconded the motion. The motion passed unanimously.
• Approve Resolution no. 2008-024 payment of claims in the amount of
$263,196.47
• Approve purchase of copy machines in the amount of $21,648.26 and
authorization to enter into a monthly service agreement for bundled service and
supplies at a cost of $129.60/month and $.0072 per b/w impression and $.059 per
color impression from Loftier. The expenditure for the purchase to be made from
the Capital Acquisition Fund.
• Approve Resolution no. 2008-025 accepting the developer -installed public
infrastructure improvements for the Hidden Meadows Is' Addition (Rockpoint
Church) Development
REGULAR AGENDA:
Consider a proposal for performance evaluation services for the city administrator
Mayor Johnston provided a proposal for consulting services from Karen Ray and
Associates to design a process and manage it for the city administrator's performance
review at an estimated cost of $1,985. The funds would come out of the miscellaneous
expenditures in the city council line item budget.
Council Member Smith said she would have liked other consulting services options for
comparison. -
MOTION:
Council Member Johnson moved to hire Karen Ray and Associates to design and conduct
the city administrator's performance review at an estimated cost of $2, 000 out of the city
council miscellaneous expenditure line items in the general fund budget. Council
Member Park seconded the motion. Mayor Johnston, Council Members Johnson and
Park voted in favor of the motion and Council Members DeLapp and Smith voted against
the motion.
REPORTS AND ANNOUNCEMENTS:
Mayor Johnston adjourned the meeting at 7:25 p.m.
Respectfully submitted by Sharon Lumby, City Clerk.
Resolution no. 2008-024 payment of claims
Resolution no. 2008-025 accept the developer -installed public infrastructure
improvements for Hidden Meadows 151 Addition (Rockpoint Church) Dev
City Council
Date: 06/03/2008
CONSENT
Item: 2
Resolution 2008-026
ITEM: Approve resolution No. 2008-026 approving disbursements in the amount of $109,215.95.
SUBMITTED BY: Tom Bouthilet, Finance Director
SUMMARY AND ACTION REQUESTED: The City Council is being asked to approve disbursements in
the amount of $ 109,215.95.
CITY OF LAKE ELMO
WASHINGTON COUNTY, MINNESOTA
RESOLUTION NO. 2008-026
RESOLUTION APPROVING CLAIMS
BE 1T RESOLVED THAT Claim Number 462 was for interest on G.O. Equipment
Certificate, 463, 464, DD1677 through DD1688, 325623 through 32626 were used for Staff
Payroll dated May 22, 2008; 32627, 32632 were used for employees claim vouchers -travel,
32630 was used for travel expense reimbursement for the Mayor to attend Mayor's
conference, 32631 partial payment for the Mayor's conference, 32628, 32629, 32633 through
32637 were used for payroll benefits dated May 22, 2008; 32638 through 32679 were used
for Accounts Payable, in the total amount of $109,215.95 are hereby approved.
ADOPTED, by the Lake Elmo City Council on the 3rd day of June, 2008.
Dean Johnston
Mayor
ATTEST:
Susan Hoyt
City Administrator
Accounts Payable
To Be Paid Proof List
User: Administrator
Printed: 05/29/2008 - 12:46 PM
Batch: 007-05-2008
Invoice # Inv Date
SPRING
Amount Quantity Pint Date Description Reference
Task Type PO # Close POLine #
ACS Animal Control Services
135 05/08/2008 691.62 0.00 06/03/2008 Animal Control Services 4/20 - 5/11 2008 -
101-420-2700-43150 Contract Services
135 Total: 691.62
ACS Total: 691.62
No 0000
AMDAHL Amdahl Chris
5680 05/10/2008 187.69 0.00 06/03/2008 Lock Set & Keys -Server Room No 0000
101-420-2220-44040 Repairs/Maint Contractual Eqpt
5680 Total: 187.69
AMDAHL Total: 187.69
AMFLAG American Flagpole & Flag
80117 05/23/2008 37.17 0.00 06/03/2008 Flag -VFW Ballfield
101-450-5200-44030 Repairs/Maint Imp Not Bldgs
80117 Total: 37.17
AMFLAG Total: 37.17
No - 0000
ARAM Aramark
629-6490811 05/14/2008 32.51 0.00 06/03/2008 Uniforms - Public Works No 0000
101-430-3100-44170 Uniforms
629-6490811 Total: 32.51
629-6498449 05/26/2008 32.43 0.00 06/03/2008 Linen - City Hall - No 0000
101-410-1940-44010 Repairs/Maint Contractual Bldg
629-6498449 Total: 32.43
629-6498450 05/26/2008 22.03 0.00 06/03/2008 Mats - Fire Station 1 - No 0000
101-420-2220-44010 Repairs/Maint Contractual Bldg
629-6498450 Total: 22.03
629-6498451 05/26/2008 19.43 0.00 06/03/2008 Mats - City Hall Annex - No 0000
101-410-1940-44010 Repairs/Maint Contractual Bldg
629-6498451 Total: 19.43
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 1
Invoice # Inv Date
629-6498452 05/26/2008
101-420-2220-44010 Repairs/Maint Contractual Bldg
629-6498452 Total:
ARAM Total:
ASPENMI Aspen Mills, Inc.
81614 05/21/2008
101-420-2220-45800 Equipment
81614 05/21/2008
101-420-2220-44170 Uniforms
81614 Total:
81615 05/21/2008
101-420-2220-44170 Uniforms
81615 Total:
81616 05/21/2008
101-420-2220 /1170 Uniforms
81616 05/21/2008
101-420-2220-45800 Equipment
81616 Total:
ASPENMI Total:
BATTYPL Batteries Plus Woodbury
32-152680 05/22/2008
101-420-2220-44040 Repairs/Maint Contractual Eqpt
32-152680 Total:
BATTYPL Total:
BIFFS Biffs Inc.
W351367-IN 05/07/2008
101-450-5200-44120 Rentals - Buildings
W351367-IN Total:
W351368-IN 05/07/2008
101-450-5200-44120 Rentals - Buildings
W351368-IN Total:
W351369-IN 05/07/2008
101-450-5200-44120 Rentals - Buildings
W351369-IN Total:
W351370-IN 05/07/2008
101-450-5200-44120 Rentals - Buildings
W351370-IN Total:
W351371-IN 05/07/2008
101-450-5200-44120 Rentals - Buildings
W351371-IN Total:
Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine #
22.95 0.00 06/03/2008 Mats - Fire Station 2
22.95
129.35
69.50 0.00 06/03/2008 Boots for Medical Responses
81.45 0.00 06/03/2008 Uniforms -Fire
150.95
4.00 0.00 06/03/2008 Patches for Uniforms
4.00
57.90 0.00 06/03/2008 Uniforms - Fire
79.95 0.00 06/03/2008 Boots for Medical Responses
137.85
292.80
95.32 0.00 06/03/2008 Battery Fire Truck 3173
95.32
95.32
55.26 0.00 06/03/2008 Portable Restrooms - Sunfish Lake Park -
124.34 0.00 06/03/2008 Portable Restrooms - Lions Park -
67.11 0.00 06/03/2008 Portable Restrooms - VFW Park -
67.11 0.00 06/03/2008 Portable Restrooms - DeMontreville Park -
11.85 0.00 06/03/2008 Portable Restrooms - Reid Park -
55.26
124.34
67.11
67.11
11.85
No
No
No
No
No
No
No
0000
0000
0000
0000
0000
0000
0000
No 0000
No 0000
No 0000
No 0000
No 0000
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 2
Invoice # Inv Date Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine #
W351372-IN 05/07/2008 67.11 0.00 06/03/2008 Portable Restrooms - Tablyn Park - No 0000
101-450-5200-44120 Rentals - Buildings
W351372-IN Total: 67.11
W351373-IN 05/07/2008 67.11 0A0 06/03/2008 Portable Restrooms - Pebble Park - No 0000
101-450-5200-44120 Rentals - Buildings
W351373-IN Total: 67.11
W351374-IN 05/07/2008 67.11 0.00 06/03/2008 Portable Restrooms - Stonegate Park No 0000
101-450-5200-44120 Rentals - Buildings
W351374-IN Total: 67.11
W351375-IN 05/07/2008 67.11 0.00 06/03/2008 Portable Restrooms - Cmiiage Station Pa - No 0000
101-450-5200-44120 Rentals - Buildings
W351375-IN Total: 67.11
W351376-1N 05/07/2008 67.11 0.00 06/03/2008 Portable Restrooms - Park Ridge Park - No 0000
101-450-5200-44120 Rentals - Buildings
W351376-IN Total: 67.11
BIFFS Total: 661.22
BONESTRO Bonestroo
156817 05/20/2008 7,410.27 0.00 06/03/2008 Village Capital Project- AUAR No 0000
413-480-8000-3150 Contract Services
156817 Total: 7,410.27
BONESTRO Total: 7,410.27
CATCO Catco
1-32555 05/22/2008 10.33 0.00 06/03/2008 Replacement Bulbs for Fire Trucks No 0000
101-420-2220-44040 Repairs/Maint Contractual Eqpt
1-32555 Total: 10.33
CATCO Total: 10.33
COMPAR COMPAR INC.
182901 05/12/2008 1,627.00 0.00 06/0312008 Thinkpad Computer -City Administrator - No 0000
411-480-8000-45700 Office Equipment & Furnishings
182901 Total: 1,627.00
COMPAR Total: 1,627.00
CORNER Cornerstone Copy Burnsville
90985 05/27/2008 547.50 0.00 06/03/2008 Recycle Supplies No 0000
101-430-3200-42100 Recycling Supplies
90985 Total: 547.50
CORNER Total: 547.50
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 3
Invoice # Inv Date Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine #
FREDS Fred's Tire
451756 . 05/19/2008 25.51 0.00 06/03/2008 Oil Change - Bldg Vehicle - No 0000
101-420-2400-44040 Repairs/Maint Contractual Eqpt
451756 Total: 25.51
FREDS Total: 25.51
FXL FXL, Inc.
June 08 05/28/2008 2,000.00 0.00 06/03/2008 Assessing Services -June 2008 - No 0000
101-410-1550-43100 Assessing Services
June 08 Total: 2,000.00
FXL Total: 2,000.00
HOYTS Susan Hoyt
Claim 05/18/2008 48.97 0.00 06/03/2008 Public Works Landscaping No 0000
101-430-3100-42250 Landscaping Materials
Claim Total: 48.97
HOYTS Total: 48.97
HP Hewlett-Packard Company
44245970 05/13/2008 1,398.47 0.00 06/03/2008 Laptop for Public Works - No 0000
411-480-8000-45700 Office Equipment & Furnishings
44245970 Total: 1,398.47
HP Total: 1,398.47
KDV Kern DeWenter Viere
80565 04/29/2008 9,966.00 0.00 06/03/2008 Financial Services -April 2008 - No 0000
101-410-1520-43150 Contract Services
80565 Total: 9,966.00
KDV Total: 9,966.00
LEAGUE Minnesota Cities League of 1-000034392 05/13/2008 335.00 0.00 06/03/2008 Annual League Conference CC Johnson - No 0000
101-410-1110-44370 Conferences & Training
1-000034392 Total: 335.00
1-000034474 05/16/2008 400.00 0.00 06/03/2008 Annual League Conference Mayor Johnston No 0000
101-410-1110-44370 Conferences & Training
1-000034474 Total: 400.00
LEAGUE Total: 735.00
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 4
Invoice # Inv Date
Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine #
LOFF LOFFLER
05/29/2008 21,648.26 0.00 06/03/2008 Purchase of two copy machines - No 0000
411-480-8000- 45700 Office Equipment & Furnishings
Total: 21,648.26
LOFF Total: 21,648.26
MALMQ Malmquist Greg
Claim Voucher 05/20/2008
101-420-2220-44300 Miscellaneous
Claim Voucher Total:
MALMQ Total:
46.33 0.00 06/03/2008 Food for Firefighter -Instructor -Drill
46.33
46.33
No 0000
MCFOA MCFOA
05/28/2008 70.00 0.00 06/03/2008 Annual Membership Dues Lumby & Luczak No 0000
101-410-1320-44330 Dues & Subscriptions
Total: 70.00
MCFOA Total: 70.00
MCMA MN City/County Mgmt Assoc.
5-1-08 05/28/2008 100.00 0.00 06/03/2008 Annual Membership MCCMA - No 0000
101-410-1320-44330 Dues & Subscriptions
5-1-08 Total: 100.00
MCMA Total: 100.00
MENARDSO Menards - Oakdale
44467 05/21/2008 12.93 0.00 06/03/2008 Asphalt Scraper & Hooks No 0000
101-430-3100-42150 Shop Materials
44467 Total: 12.93
MENARDSO Total: 12.93
MENARDST Menards - Stillwater
21569 05/13/2008 120.82 0.00 06/03/2008 Misc. Tools - No 0000
101-420-2220-42400 Small Tools & Equipment
21569 Total: 120.82
21614 05/13/2008 -18.99 0.00 06/03/2008 Credit on returned tools - No 0000
101-420-2220-42400 Small Tools & Equipment
21614 Total: -18.99
MENARDST Total: 101.83
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 5
Invoice # Inv Date
MFRA MFRA
61836 05/01/2008
101-410-1910-43150 Contract Services
61836 Total:
MFRA Total:
MNDOH MN Department of Health
2nd Qtr 05/29/2008
601-494-9400-43820 Water Utility
2nd Qtr. Total:
MNDOH Total:
NORTHTOO HSBC Business Solutions
0563017452 05/09/2008
101-420-2220-44040 Repairs/Maint Contractual Eqpt
0563017452 Total:
17256319 05/22/2008
101-410-1940-44040 Repairs/Maint Contractual Eqpt
17256319 Total:
3852 05/22/2008
101-420-2220-42400 Small Tools & Equipment
3852 05/22/2008
101-420-2220-44040 Repairs/Maint Contractual Eqpt
3852 Total:
NORTHTOO Total:
NOSTAR ASTLEFORD International
t144527 05/23/2008
101- 420-2220-44040 Repairs/Maint Contractual Eqpt
t144527 Total:
NOSTAR Total:
OAKDALE City of Oakdale
10000460-01 05/28/2008
601-94-9400-43820 Water Utility
10000460-01 Total:
OAKDALE Total:
OAKDRC Oakdale Rental Center
10057108 05/05/2008
411-480-8000-45700 Office Equipment & Furnishings
Amount Quantity Prnt Date Description Reference Task Type PO # Close POLine #
3,622.50 0.00 06/03/2008 Planning Consultant -Sign Ordinance
3,622.50
3,622.50
1,405.00 0.00 06/03/2008 2nd Qtr Water Supply Service Connection -
1,405.00
1,405.00
61.50 0.00 06/03/2008 Maintenance & Repairs Fire Vehicles
61.50
12.11 0.00 06/03/2008 Balance Due on Invoice 17256319
12.11
16.82
29.94
46.76
120.37
0.00 06/03/2008 Electrical Tools - Fire
0.00 06/03/2008 Replacement Lights
19.64 0.00 06/03/2008 Replacement Light Fire 3173
19.64
19.64
3,216.83
3,216.83
3,216.83
0.00 06/03/2008 Water Service I-94
90.53 0.00 06/03/2008 Trencher for Line to Annex
No
No
No
No
No
No
No
No
No
0000
0000
0000
0000
0000
0000
0000
0000
0000
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 6
Invoice # Inv Date
Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine #
10057108 Total: 90.53
OAKDRC Total: 90.53
PETERSO Peterson Pram & Bergman
11135M 04/30/2008 1,985.28 0.00 06/03/2008 City Attorney - Civil No 0000
101-410-1610-43040 Legal Services
11135M 04/30/2008 539.00 0.00 06/03/2008 Leagal Services - Planning No 0000
101-410-1910-43040 Legal Services
11135M Total: 2,524.28
11140M 04/30/2008 3,931.86 0.00 06/03/2008 Legal Services - Criminal No 0000
101-410-1610-43045 Civil Attorney Criminal
11140M Total: 3,931.86
11150M 04/30/2008 -19.65 0.00 06/03/2008 Legal Services - Developer - No 0000
203-490-9070-43040 Legal Services
11150M Total: -19.65
11155M 04/30/2008 94.50 0.00 06/03/2008 Legal Services - Civil - No 0000
101-410-1610-43040 Legal Services
11155M Total: 94.50
PETERSO Total: 6,530.99
PRESS Press Steven
05/29/2008 58.88 0.00 06/03/2008 Cable Operator CC 5/20/08 - No 0000
101-410-1320-43620 Cable Operation Expense
05/29/2008 73.60 0.00 06/03/2008 Cable Operator Planning 5/28/08 - No 0000
101-410-1910-43620 Cable Operation Expense
Total: 132.48
PRESS Total: 132.48
ROGERS Rogers Printing Services
15611 05/15/2008 412.16 0.00 06/03/2008 Clean up Days Flyer No 0000
101-430-3200-43090 Newsletter
15611 Total: 412.16
ROGERS Total: 412.16
ROSE City of Roseville
0008710 05/12/2008 1,380.83 0.00 06/03/2008 IT Monthly Maint. - May - No 0000
101-410-1520-43180 Software Support
0008710 Total: 1,380.83
ROSE Total: 1,380.83
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 7
Invoice # Inv Date Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine
RUD Prince-Rud Diane
05/28/2008 240.00 0.00 06/03/2008 Cleaning City Hall 5/19 5/21 5/27 5/29 - No 0000
101-410-1940-44010 Repairs/Maint Contractual Bldg
05/28/2008 240.00 0.00 06/03/2008 Cleaning Fire Hall No 0000
101-420-2220-44010 Repairs/Maint Contractual Bldg
Total: 480.00
RUD Total: 480.00
SAMSCLUB Sam's Club
002324 05/02/2008 106.77 0.00 06/03/2008 Picnic Supplies for Arbor Day - No 0000
101-430-3100-44300 Miscellaneous
002324 Total: 106.77
007612 04/16/2008 36.82 0.00 06/03/2008 Supplies - City Hall - No 0000
101-410-1320-44300 Miscellaneous
007612 Total: 36.82
SAMSCLUB Total: 143.59
SENSUSSENSUS
ZA90002I40 05/15/2008 1,320.00 0.00 06/03/2008 Software Support for Meter Reading - No 0000
601-494-9400-43180 Software Support
ZA90002140 Total: 1,320.00
SENSUS Total: 1,320.00
SOUTH CE South Central College
00063097 03/24/2008 85.00 0.00 06/03/2008 Training -Fire No 0000
101-420-2220-44370 Conferences & Training
00063097 Total: 85.00
SOUTH CE Total: 85.00
SPRINT Sprint
837908817-006 05/18/2008 121.40 0.00 06/03/2008 Phone Cards for Laptops - No 0000
101-420-2220-43210 Telephone
837908817-006 Total: 121.40
SPRINT Total: 121.40
TASCH T A. Schifsky & Sons
44302 05/13/2008 693.82 0.00 06/03/2008 Asphalt -Street Maintenance No 0000
101-430-3100-42240 Street Maintenance Materials
44302 Total: 693.82
44377 05/20/2008 454.00 0.00 06/03/2008 Asphalt -Street Maintenance - No 0000
101-430-3100-42240 Street Maintenance Materials
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 8
Invoice # Inv Date Amount Quantity Pmt Date Description Reference Task Type PO # Close POLine #
44377 Total:
TASCH Total:
454.00
1,147.82
TESSMAN Tessman Company
5095545-IN 05/14/2008 270.03 0.00 06/03/2008 Weed Kill & Grass Seed - Parks
101-450-5200-42250 Landscaping Materials
5095545-IN Total: 270.03
TESSMAN Total: 270.03
No 0000
TRI-P TRI STATE PUMP & CONTROL INC.
27827 05/01/2008 420.00 0.00 06/03/2008 Control Panel Repair No 0000
602-495-9450-44030 Repairs\Maint Imp Not Bldgs
27827 Total: 420.00
TRI-P Total: 420.00
USAMOB USA Mobility Wireless, Inc.
R0318076E 05/20/2008 42.72 0.00 06/03/2008 Alpha Pagers for Chief Officers - No 0000
101-420-2220-43210 Telephone
R0318076E Total: 42.72
USAMOB Total: 42.72
Report Total: 68,805.46
AP - To Be Paid Proof List (05/29/08 - 12:46 PM) Page 9
City Council
Date: June 3, 2008
REGULAR
Item: 3
MOTION
ITEM: Public Meeting: Annual Report for 2007 Municipal Separate Storm Sewer
Systems (MS4s)
SUBMITTED BY:
REVIEWED BY:
Ryan Stempski, Assistant City Engineer
Susan Hoyt, City Administrator
Mike Bouthilet, Public Works
Jack Griffin, City Engineer
Carol Kriegler, Project Assistant
PURPOSE: The City Council is being asked to conduct a Public Meeting on the City's Storm
Water Pollution Prevention Program (SWPPP) to encourage public discussion and participation
regarding its storm water quality and the steps that the City is taking to address the six minimum
control measures. The City Council is further asked to accept the Municipal Separate Storm
Sewer System (MS4) Annual Report for 2007 for submission to MPCA.
Both the public meeting and the submittal of the Annual Report are required by the City's NPDES
permit.
ADDITIONAL INFORMATION:
A 1987 Amendment to the Federal Clean Water Act required implementation of a two-phase
comprehensive national program to reduce pollution from storm water runoff. A National Pollutant
Discharge Elimination System (NPDES) permit from the Minnesota Pollution Control Agency
(MPCA) is required as part of this program. The permit identifies a number of measures that must
be met or implemented by each community. The six minimum measures are:
• Public Education and Outreach
• Public Involvement and Participation
• Illicit Discharge Detection and Elimination
• Construction Site Storm Water Controls
• Post -Construction Storm Water Management for development and redevelopment
• Pollution Prevention/Good Housekeeping for Municipal Operations
In addition to these minimum measures, the City of Lake Elmo must address any impaired waters
as identified by the USEPA list and review whether changes may be warranted in the City's
SWPPP. Also, the City of Lake Elmo does ultimately discharge to outstanding resource value
water (ORVW) (the St. Croix River) and must work to identify all discharges to the ORVW.
The City's Storm Water Pollution Prevention Program (SWPPP) specifies best management
practices intended to satisfy the permit requirements for each of the minimum measures. As part
of this program, the City is required to hold an annual meeting to encourage public discussion
and participation regarding its storm water quality and steps it is taking to address the six
minimum control measures. A copy of the SWPPP is available by contacting the City Engineer.
An annual report for 2007 MS4s must be submitted to the MPCA by June 30, 2008. The minutes
of the annual public meeting will be incorporated into the City's annual report. The meeting will
be held as part of the regular city council meeting at City Hall. The agenda for this meeting will
include:
1) A Presentation about implementation of the City's Surface Water Pollution Prevention
Program in 2007,
2) Affording interested persons an opportunity to make oral statements concerning the
Storm Water Pollution Prevention Program,
3) Consideration of relevant written materials that interested persons submit concerning the
Storm Water Pollution Prevention Program; and,
4) Consideration of public input in making adjustments to the 2008 implementation plan for
the Storm Water Pollution Prevention Program.
RECOMMENDATION
Motion for consideration:
Move to accept the Municipal Separate Storm Sewer System (MS4) Annual Report for 2007 for
submission to the MPCA.
SUGGESTED ORDER OF BUSINESS:
Introduction City Administrator
Presentation/Report Ryan Stempski, Assistant City Engineer
Questions from council to staff Mayor facilitates
Open the Public Meeting Mayor facilitates
(Public Meeting)
Close the public meeting Mayor
Call for a Motion Mayor facilitates
Discussion Mayor and Council Members
Action on Motion Mayor facilitates
ATTACHMENTS:
1. MS4 Annual Report for 2007
ANNUAL REPORT 1072007
2007
MUNICIPAL SEPARATE STORM SEWER SYSTEMS (IVIS4s)
For Calendar Year 2007
Due June '30, 2008
USE OF THIS FORM IS MANDATORY By completing this Annual Report form, you are providing the Minnesota
Pollution Control Agency (MPCA) with a summary of your status of compliance with permit conditions, including an
assessment of the appropriateness of your identified best management practices (BMPs) and progress towards achieving
your identified measurable goals for each of the minimum control measures as required by part VI D. of the MS4 Permit.
Submit your annual report by June 30, 2008 to:
Minnesota Pollution Control Agency
Municipal Division
520 Lafayette Road North
St. Paul, MN 55155-4194
If you would like to obtain an electronic copy of the MS4 Annual Report for 2007 form, please visit:
wwwpca.state,mrnu s/water/stormwater/stormwater-ms4. html
If you have further questions, please contact one of these MPCA staff members (call toll -free 800-657-3864):
• I{eith Chenyholmes 651-296-6945
• Joyce Cieluch 218-846-7387
• Scott Fox 651-296-9433
City of Lake Elmo
Name of MS4
Susan Hoyt
Name of Contact Person
(651) 233-5401
Telephone (including area code)
3800 Laverne Ave N
Mailing Address
Lake Elmo MN
City State
55042
ZIP code
wq-strm4-06 Page 1 of 8 12/07
einimum Control- Measure 1: Public Education'and Outreach:[V:0:1]
A. The permit requires each MS4 to implement a public education program to distribute educational materials to the
community or conduct equivalent outreach activities about the impacts of stormwater discharges on water bodies and
the steps that the public can take to reduce pollutants in stormwater runoff, [Part V.G.1.aj NOTE: Please indicate
which of the following distribution methods you used during the 2007 calendar year. Indicate the number distributed
in 2007 in the spaces provided (enter "0" if the method was not used or "NA" if the data does not exist):
Media type
Example: Brochures:
Brochures:
Newsletter:
Posters:
Newspaper articles:
Web sites:*
Utility bill inserts:
Radio ads:
Television ads:
Other:
Other:
Other:
Number of media
3 different brochures
Multiple brochures and Distributed at events and Washington County Fair
flyers year-round at the Lake Elmo (500 people), Library kiosk
(Blue Thumb brochure, UW Library (200 brochures distributed),
Extension Raingarden
Manual, list of local Blue
Thumb retailers and
resources, map of watersheds
and grant info, native plants
lists)
Washington County
newsletter, Washington
Conservation District
newsletter
Number of times published I Circulation/Audience
published 5 tines
WashCo newsletter (4 times
yearly), WCD newsletter (3
times yearly)
0 0
Stillwater Gazette, Oakdale —
Lake Elmo Review
City Website
0
0
Washington County Fair
I{lawitter Pond Blue Thumb
party
Tri Lakes Association
Meeting
52
Ongoing
0
0
1
1
1
about 10,000
Blue Thumb party (10
?eople), Tri-Lake Association
mtg (30 people), WCD tree
sale (200 people)
Wash Co newsletter (7966 in
LE), WCD newsletter (312 in
LE)
0
Stillwater Gazette (20,993),
Oakdale -Lake Elmo Review
(11,066)
Residents w/ Internet
0
0
500
10
30
* If you use your website as a tool to distribute stormwater educational materials, indicate the number of hits to the
stormwater page during 2007 in the space above and provide the URL reference here:
B. What stage of development would you assign to each area of your stormwater education program? (If there are
multiple components for a Minimum Control Measure (MCM) providing the average stage of the most significant
components - check the one box that most accurately reflects the overall stage for that MCM).
MCM 1: ❑ Not started ❑ Research ❑ Development ® Implementation ❑ Program fully in place
MCM 2: ❑ Not started ❑ Research ❑ Development ® Implementation 0 Program fully in place
MCM 3: E Not started ❑ Research ® Development ❑ Implementation ❑ Program fully in place
MCM 4: ❑ Not started ❑ Research ❑ Development ® Implementation ❑ Program fully in place
MCM 5: ❑ Not started ❑ Research ❑ Development ® Implementation ❑ Program fully in place
MCM 6: ❑ Not started ❑ Research ❑ Development ® Implementation ❑ Program fully in place
wq-strm4-06 Page 2 of 8 12/07
.. Have you developed partnerships with other MS4s, watershed districts, local or state governments,
educational institutions, etc. to assist you in fulfilling the requirements for Minimum Control
Measure 1? Yes
D. List those entities with which you have a partnership agreement to meet the requirements of this
MCM and describe the nature of the agreement(s) (list if level of effort exceeded 10 hours): Lake
Elmo is a member of the East Metro Water Resource Education Program (EMWREP) and
contributes $2000 per year to the program. EMWREP is a partnership formed to develop a
comprehensive water resource education and outreach program for the east metro area of St.
Paul, MN. Members of EMWREP include Brown's Creek, South Washington, and Valley
Branch Watershed Districts, Lower and Middle St. Croix Watershed Management
Organizations, the cities of Cottage Grove, Dellwood, Forest Lake, Lake Elmo, Stillwater, and
Willernie, Washington County and the Washington Conservation District. The EMWREP
region covers all of Washington County as well as a small portion of Ramsey and Anoka
Counties. The goal of EMWREP is to reduce non -point source water pollution from storm
water runoff and illicit discharges by educating citizens, municipal staff and officials,
developers and businesses.
Minimum Control Measure-2 Public Participation/Involvement [V.G.21
A. Did you hold a public meeting for calendar year 2007 and discuss your Stormwater Pollution
Prevention Program (SWPPP)? [Part V.G.l.e]
B. What was the date of the public meeting? June 3, 2008
C. How many citizens attended specifically for stormwater (excluding board/council members and
staff)?
Was the public meeting a stand-alone meeting for stormwater or was it combined with some other n Stand-alone
function such as a City Council meeting? ® Combined
IF. If you did not hold a public meeting on your SWPPP in 2007, explain why: N.A.
F. Each MS4 must receive and consider input from the public. Input must be considered prior to
submittal of your annual report. During your public meeting, did you receive written and/or oral
input on your SWPPP? [Part V.G.2.b.1-3].
G. Do you plan to or have you already incorporated any comments into your next SWPPP update? [Part 0 Yes ❑ No
V.G.2.c] If yes, list items:
H. If you answered "Yes" to Dart F above but no SWPPP chanties will be made check here: ❑
Y
® Yes ❑ No
❑ Yes ❑ No
•[
1Minimum;Control Measure 3,. III[cit:Dischar g.. e,D ` "etecPion and'Elimination,[V:Gi$]'--' " The permit requires MS4s to develop, implement and enforce a program to detect and eliminate illicit discharges as
defined in 40 CFR 122.26(b)(2) in your SWPPP. You must also select and implement a program of appropriate BMPs and
measurable goals for this minimum control measure.
A. Have you completed a storm sewer system map by June 30, 2008 in accordance with the
requirements of the permit?
If yes, describe how it was completed:
❑ Hardcopy only ® GIS system ❑ CAD ❑ Other "digital" system:
If No to A. above, please:
NOTE: The complete storm sewer system map must be finished by June 30, 2008. [Part V.G.3.a]
B. Has an ordinance or other regulatory mechanism been adopted to prohibit illicit discharges or other N
non-stormwater discharges from entering your system? If yes, provide the date the regulatory
mechanism was adopted: _. If no, provide an estimated date of adoption: 2009
C Have you completed the tasks according to the schedule listed in your BMP program for illicit N
discharge detection and elimination?
® Yes ❑No
wq-strm4-06 Page 3 of 8 12/07
J. Describe any changes in development status or the timeline/implementation schedule provided in your SWPPP?
Miriit»um Control Measure 4:_Construction Site Stormwater-Runoff Control, [ti.G.4]
The permit requires that each MS4 develop, implement, and enforce a program to reduce pollutants in any stormwatet
runoff to your small MS4 from construction activities within your jurisdiction that result in a land disturbance of greater
Lhan or equal to one acre or less than one acre but is part of a common plan of development that will be one acre or
greater. [Part V.G.4.]
A. Have you adopted an ordinance or other regulatory mechanism that regulates stormwater runoff
from construction activities that result in a land disturbance of greater than or equal to one acre
or less than one acre which are a part of a common plan of development or sale that will
ultimately disturb one acre or more? NOTE: Your regulatory mechanism must be fully
developed and implemented within six months from the extension of permit coverage.
B. The BMPs you listed in 2006 are checked below. Which of the following BMPs and pollution
prevention management measures have been incorporated into your regulatory mechanism
during 2007? Check all that apply:
Y - Temporary erosion controls
N - Record keeping for rainfall and inspections
N - Permanent erosion controls
N - Waste controls for hazardous waste
N - Waste controls for solid waste
N - Dewatering and basin draining
Y - Regular inspections by site operators
Y - Site plan submittal including erosion and sediment control BMPs
Y - BMP maintenance
Y - Site plan review and approval prior to activity on site
Y - Permanent stormwater management facility approval
N - Other:
® Added in 2007
n Added in 2007
❑ Added in 2007
❑ Added in 2007
❑ Added in 2007
❑ Added in 2007
❑ Added in 2007
Added in 2007
U Added in 2007
® Added in 2007
❑ Added in 2007
❑ Added in 2007
C. The regulatory mechanism sanctions included to ensure compliance and enforcement component
are in 2006 are checked below. Which of the following actions does your MS4 use? Also, check
all additional sanctions added in 2007:
Y - Verbal warnings ❑ Added in 2007
Y - Written warnings ® Added in 2007
Y - Stop -work orders ® Added in 2007
N - Fines ►1 Added in 2007
N - Forfeit of security bond money ❑ Added in 2007
N - Withholding of certificate of occupancy Z Added in 2007
N - Other: ❑ Added in 2007
Y
❑Yes ❑No
wq-strm4-06 Page 4 of 8 12/07
B.
alinimum Contro_1 Measure 5 -Post-construction Storniwater Management m New Development and
(Redevelopment [V,G 5]_
J.
The permit requires each MS4 to develop, implement, and enforce a program to address stormwater runoff from new
development and redevelopment projects within your jurisdiction that disturb an area greater than or equal to one acre,
including projects less than one acre that are part of a larger common plan of development or sale that discharge into yout
small MS4. Your program must ensure that controls are in place that would prevent or reduce water quality impacts. You
must also select and implement a program of appropriate BMPs and measurable goals for this minimum control measure.
NOTE: The MS4 permit requirements associated with this Minimum Control Measure must be fully developed and
implemented by 6/30/08.
A. Have you developed and implemented strategies which include requirements for a combination of N
structural and/or non-structural BMPs appropriate for your community?
B. Is an ordinance or other regulatory mechanism currently in place to address post -construction N
runoff from new development and redevelopment projects to the extent allowable under law? If
yes, provide the date the regulatory mechanism was adopted: _. If no, provide an estimated date
of adoption: 2009.
C. Is a plan in place to ensure adequate Long-term operation and maintenance of BMPs installed as a Y
result of these requirements?
D. How are you funding the long-term operation and maintenance of your stormwater management system?
❑ Grants
Stormwater utility fee
❑ Taxes
n Other:
Minimum Control Measure_6 Pollution Prevention/,Good Housekeeping for Municipal Operations ,
[VG:6]:'
The permit requires each MS4 to develop and implement an operation and maintenance program that includes a training
component and has the ultimate goal of preventing or reducing pollutant runoff from municipal operations. Your program
must include employee training to prevent and reduce stormwater pollution from activities such as park and open space
maintenance, fleet and building maintenance, new construction and land disturbances, and stormwater system
maintenance.
A. Is your MS4 current on development of all the elements listed to the timeline/implementation
schedule listed in your BMPs for this MCM?
Did you complete all the tasks in the SWPPP scheduled for implementation in 2007?
N
Indicate the total number of structural pollution control devices (manholes, grit chambers, sumps, floatable skimmers,
etc) within your MS4, how many were inspected, and calculate the percentage:
Total Number Number Inspected Percentage
Structural Pollution Control Devices: 0 N.A. N.A.
D. As a result of your inspections, did you repair, replace, or maintain any structural pollution control
devices?
E. For each BMP below, indicate the total number within your MS4, how many of each BMP type
were inspected, and calculate the percentage:
BMP Type Total Number
Outfalls* 32
Sediment basins/ponds 69
TOTAL 101
Number Inspected
8
16
24
Percentage
25%
23%
24%
❑Yes El Nil
wq-strm4-06 Page 5 of 8 12/07
• outfalls as defined in the permit and guidance
Impaired Waters Review
The permit requires that any MS4 that discharges to a Water of the State which appears on the current U.S. EPA approved
list of impaired waters under Section 303(d) of the Clean Water Act review whether changes to your SWPPP may be
warranted to reduce the impact of your discharge [IV.D]
A. Have you identified all impaired waters within your jurisdiction, based on the 2006 303(d) listing,
which receive stormwater discharge from your MS4?
Check here if your MS4 has no impaired waters: ❑
® Yes ❑ No
B. Do you have a process in place to identify and update your SWPPP based on the list of impaired ❑ Yes El No
waters which receive discharges from your MS4 as new waters are added to the 303(d) list?
C. Have you determined that any stormwater discharges from your MS4 are negatively impacting any n Yes ® No
impaired water(s); for which you have or plan to revise to your SWPPP to address the loading?
D. Provide the following information of the individual responsible for conducting the review of
discharges to impaired waters and any associated BMP modifications;
Name: Ryan Stempski
Title: Assistant City Engineer
Phone; (651) 292-4487
Email: ryan.stempsld@tkda.com
Additlottal WP.PP fsstles.
A. Did you make a change to any identified BMPs or measurable goals that were submitted with your
permit application? [Part V.H.] If yes, explain: Incorporated MPCA review comments
B. Briefly list the BMPs using their unique SWPPP identification numbers you used in your SWPPP or
any measurable goals that will be changed in your updated SWPPP, and why they have changed:
(Attach a separate sheet if necessary) See attached
C. Did you rely on any other entities (MS4s, consultants or contractors) to satisfy any portion of your
SWPPP? If yes, please identify below the entity and for what activities: EMWREP. See attached
EMWREP 2009 annual report for a summary of activities in 2007.
® Yes ❑ No
Y
wq-strm4-06 Page 6 of 8 12/07
"inner oe Operator Certification;
The person with overall administrative responsibility for SWPPP implementation must sign the annual report. This person
must be duly authorized and should be the person who signed the MS4 permit application or a successor.
I certify under penalty of law that this document and all attachments were prepared under my direction or supervision in
accordance with a system designed to assure that qualified personnel properly gathered and evaluated the information
submitted. Based on my inquiry of the person or persons who manage the system, or those persons directly responsible foi
gathering the information, the information submitted is, to the best of my knowledge and belief, true, accurate, and
complete (Minn. R. 7001.0070). I am aware that there are significant penalties for submitting false information, including
the possibility of fine and imprisonment (Minn. R. 7001.0540).
X
Authorized Signature (This person must be duly authorized to sign the Date
annual report for the MS4)
Hoyt Susan
Last Name First Name
3800 Laverne Avenue
Mailing Address
Lake Elmo
City
(651) 233-5401
Telephone (include area code)
City Administrator
Title
MN 55042
State ZIP code
Susan.hoyt@lakeehno.org
E-mail Address
wq-strm4-06 Page 7 of 8 12/07
CITY OF LAKE ELMO, MINNESOTA
ANNUAL REPORT FOR 2007
ADDITIONAL SWPPP ISSUES - B.
BMP Revision
BMP 3f-1 Source Water Protection Area has been added to the SWPPP.
BMP 1c-1 The City of Lake Elmo has been a partner in the East Metro Water
Resource Education Program (EMWREP) since 2007. This partnership
has been included in the BMP lc-1 timeline.
BMP lc-3 Revised to include the general public.
BMP lc-4 Revised to include specific details.
BMP lc-6 Revised to include the general public.
BMP ld-1 A description has been added.
BMP le-1 Description and timeline have been revised to include the annual meeting.
BMP 2a-1 Revised to clarify that the annual meeting must be held prior to June 30th
of each year.
BMP 2b-1 Timeline revised to reflect the June 30th deadline.
BMP 2c-1 Revised to clarify the annual meeting and public comment requirements.
BMP 3b-1 Timeline has been revised to include the creation of an illicit discharge
ordinance. Enforcement measures will be addressed as part of the illicit
discharge ordinance.
BMP 3c-1
BMP lc-3
Description has been revised to include methods of public reporting of
illicit discharges in the City's IDDE program development. The timeline
has been revised to extend mitigation efforts throughout the entire
permitting cycle.
Revised to include the general public. The BMP 3d-1 description will not
be revised to address public illicit discharge education since this BMP
references BMP lc-3.
BMP 4b-1 Revised to include the timeline for BMP implementation regardless of
ordinance approval.
Page 1 of 2
BMP 4e-1 Revised to include a timeline for plan implementation.
BMP 4f-1 Added text regarding enforcement measures.
BMP 5a-1 Text regarding non-structural BMP's has been included under the
measurable goals section in.
BMP 5b-1 The ordinance adoption has been added to the description.
BMP5c-1 Text regarding non-structural post construction BMP's has been added to
the description.
BMP 6a-1A Reference to BMP 1c-6 has been added,
BMP 6a-2 Revised to clarify street sweeping program.
BMP IV.D-1 Added to the SWPPP.
BMP IX.B Added to the SWPPP.
Page 2 of 2
City Council
Date: 6-3-08
REGULAR
Motions
ITEM: Financial report including actions related to adjustments and
changes in fund designations and transactions for the 2007 year
end, proposed 2008 budget amendments and 2008 financial
management and 2009 budget preparation services
SUBMITTED BY: Susan Hoyt, City Administrator
Joe Rigdon, Finance Advisor, KDV
REVIEWED BY: Tom Bouthilet, HR and Finance Director
Steve McDonald, Auditor, Abdo, Eick and Meyer
SUMMARY AND ACTION REQUESTED: The city council will be presented with a detailed
report on the status of the city's finances including the reallocation and renaming of
funds to reflect government finance standards and accuracy in record keeping. The city
council will also be asked to consider and approve actions related to this report that
bring the city's financial records into compliance with government finance reporting
standards for the 2007 audit and to allow for solid financial budgeting, management and
oversight in the future. (The actions on specific funds will be presented in the report at the
meeting). The city council will also be asked to extend the contract for government
financial accounting services with KDV through the end of 2008. The services will be:
1) to oversee the management of the finance accounts to satisfy government
finance standards,
2) to do a projection on the status of debt service funds
3) to review the city's investment strategy and portfolio,
4) to develop accounting systems for charging and maintaining development fees
on a project specific basis rather than in a lump fund to assure compliance with
best practices for accounting, state law and to assure the city that all eligible
development costs are recaptured,
5) to lead on the preparation of a comprehensive 2009 budget document
(The 2009 budget process and document will include all city funds and all
anticipated revenues and expenditures including engineering costs rather than
limiting the budget to the general fund and the five year CIP)
6) to begin the preparation of a long term capital improvement plan with funding
streams and potential tax impacts where applicable.
BACKGROUND
In February 2008, at the recommendation of the city's auditor, the city hired Joe Rigdon
of KDV to provide in depth government financial accounting expertise for the city. The
report to the city council will reflect the results of this work for the 2007 audit and the 2008
general fund budget amendments. Joe Rigdon's extensive experience as a city fihance
director and municipal auditor along with his knowledge of government finance
standards and best practices, complement the work of the city's HR/Finance Director
Tom Bouthilet, who is responsible for maintaining and updating the city's day to day
financial software and record keeping, managing the water, sewer, surface water,
payroll and invoice accounting, consolidating information for budget and audit
preparation as well as for managing HR functions, insurance, preparing and submitting
various county and state financial, utility and HR reports and for responding to a myriad
of citizen and property owner requests for information.
To date, the city has paid approximately $23,000 to KDV for the detailed work of
reconciling and bringing the city's financial records into conformance with government
accounting standards in preparation for the 2007 audit, which was just completed.
Additional time has been spent on adjustments to the 2008 budget. This preparation for
the audit will result in a savings of $2,500 to $3,000 in the audit costs.(Attachment 1).
A specific cost for the additional six months of KDV work is not easy to determine, but
services averaging about two days a week is anticipated from now through the end of
the year or about $ 50,000 in addition to the time/dollars spent to date. Some of these
fees will be assigned to the enterprise funds, as appropriate, as well as to the general
fund. The fees will be covered from the approximately $ 61,000 in salary savings from the
elimination of a finance specialist position earlier this year, from the audit savings of
$2,500 to $3,000 in 2007 and from the possible elimination of the contract for $15,000 with
Ehlers for capital planning because KDV will likely be able to provide this service since the
firm is familiar with and has access to our financial records. (Additional funds will likely be
required to do this in the depth proposed by Ehlers.) In addition, by upgrading our
financial record keeping and budgeting over the coming months and years, the city will
be more fiscally accountable and eventually be able to apply for Certificate of
Achievement in Financial Reporting for its annual financial report, which is a recognized
measure of good government accounting practices.
ACTION
1 Series of motions for consideration on bringing accounts into compliance with
government finance standards, the 2007 audit and best practices.
2 Move to extend the contract with KDV for financial services from June 30, 2008
through December 31, 2008 to provide government financial management,
oversight and budgeting services to comply with best financial practices for
accounting and budgeting for an estimated amount of $50,000 from the general
fund and enterprise funds, as appropriate.
INTENTIONALLY LEFT BLANK
SEE NEXT PAGE
2
ORDER OF BUSINESS
Introduction Susan Hoyt, City Administrator
Presentation Joe Rigdon, Finance Manager, KDV
Questions from the council Mayor and Councilmembers
To the presenter
(3 minutes max/person)
Questions from the public
To the council
(3 minutes max/person)
Mayor facilitates
Move action items
In order that makes sense Mayor and Counilmembers
Discuss action items in the
Order that makes sense Mayor and Councilmembers
Act on motions in order
That makes sense City Council
ATTACHMENTS:
1 Letter from Steve MacDonald, Auditor
2 Budget document format for 2009
ABDO
*J EICK &
,411 YWYERSL„
Certified Public Accountants & Consultants
Grandview Squaro
5201 Eden Avenue
Suite 370
Edina, MN 55436
Honorable Mayor and City Council
City of Lake Elmo
Lake Elmo, Minnesota
Honorable Mayor and City Council,
May 29, 2008
We have completed the majority of our audit field work and have discussed the progress with Ms. Susan Hoyt, City
Administrator. Since I will not be able to be in attendance at the June 3, 2008 work session, we agreed that a letter summarizing
the progress to this point would be helpful for council.
During our preliminary fieldwork in December, 2007 and January 2008, we discussed the City's accounting structure and
followed up on our audit recommendations from the prior years' management letter with Ms. Hoyt. We then summarized the
audit findings and recommended action in a letter to council on January 8, 2008. As a result of this discussion we did recommend
that the City consider hiring an outside accounting consultant with expertise in municipal finance related issues. We had worked
with Joe Rigdon from the accounting firm of Kern, DeW inter and Viere and believed he would be a good fit for the needs of the
City.
The approach taken by the City has highlighted the benefit of a high level municipal accounting expert. The City has done a great
job addressing the issues discussed and this has resulted in a much more efficient and effective audit. We had very few journal
entries during our audit and this is a strong indicator that the City's books are in better shape which translate to better internal
control. Another good indicator is that time in the audit is down and this should result in a $2,500 to $3,000 savings in the audit
fee. The current structure has been beneficial to the year end accounting and it appears that it would also be beneficial to carry the
current system forward into 2008.
We appreciate the opportunity to be of service to the City and would welcome and further questions.
Sincerely,
ABDO, EICK & MEYERS, LLP
Certified Public Accountants & Consultants
Steven R. McDonald, CPA
Managing Partner
952.835.9090 • Fax 952.835.3261
www.aemcpas.com
CITY Or
LAKE
ELMO
City of Lake Elmo
651/777-5510
3800 Laverne Avenue North / Lake Elmo, MN 55042
DATE: 29 May 2008
TO: Mayor and Councilmembers
FROM: Susan Hoyt, City Administrator
RE: Budget Document Format for 2009
The attached budget document is the format that the city will be using for its 2009
budget. The specifics within the budget will vary to reflect the city of Lake Elmo's specific
finances.
This budget format is created around the basic budgeting principles of the Government
Finance Officer's Association. The overall purpose is to create a document that
accurately reflects the city's anticipated revenue and expenditures and, as importantly,
a document that communicates the city's planned revenue and expenditures that can
be understood by the city council, the staff and citizens.
tc# printed on recycled paper
2008'K WI'
TABLE OF CONTENTS PAGE
1. IMRODUCTORVSECTION 1-1 TO 1-21
INTROILO710N q r 1-1
PRIN.nnI LtUY'OFFICIALS 141
011GAN17ATIONAL CHART 1-4
CTYM P.. 1-5
BUIl a 404S 1-6
FlS RIII,'ES 1-12
BUDGET'SUMj1ARY' s; . 1-18
FUND BMANC[yltEFAINED EARNINGS -ALL FUNDS a a• 1-20
I1. GENERAL FUND
GENbfFAL FUND SUp1MARK
GENL 11L; FIMID. REVENIIF-S .
GENIRAL FUND. DLPENDITURES
GENEfil11, 0.OVEIUNMENT'
POMP 81#1'1'TY,';
PAIIRS &' PVRUC,M,OI!KSR.a •
CONTINGENCY"
II1. SPECIAL REVENUE FUNDS
2-1 70 2.46
2-1
2-4
2-6
2-10
2-24
2;34
2-44
3-1 TO 3-24
3-1
SPECIAL- REVENUE FUNDS REVENUES 3-4
SI c1W4-.,R UE FUNDS EXPENDITURES 3-5
PARK 1110011AMF FUND , 3-6
CD.
MM.,,IiNP '1" GARDEN , . 3 O.
WATTrR'FUND" . r ... 3.10
RECVOLINGv. • 3-12
GOON CORPS COUNCIL/CCC 2008 3-14
COMMUNIIY/ECONOMIC DEVELOPMENT FUND 3-16
IA}YRUL 01$l1,.NG FUND 3-18
NEIGHRORH00D IJAISON/CCC 3-20
CERT/CCC 2007 3-22
SPECIAL REVENUE FUNDS SUMMARY
W. DEBT SERVICE FUNDS
4-1 TO 4-14
DEBT SERY1Cl FUNDS SUMMARY 4-1
DEBT SERVICE FUNDS REVENUES. 4-4
DEBT SERVICE. FUNDS EXPENDITURES 4-6
4-8
4.10
4-12
1010 Tit REFRNANCINO BONDS FUN»
1996 TIE IAU,PENTEUR BOND FUND
1999 G.O. NE QUADRANT IMPROVEMENT BOND
tt
CAPIYiut Pwst qTS "FUNH
to 5-20
CAPITAL PROJECTS FUNDS SUMMARY 5-1
CAPITAL PROJECTS FUNDS REVENUES 5-4
CAPITAL PROJECTS FUNDS EXPENDITURES 5-5
GENERAL CAPITAL IMPROVEMENTS 5-6
PUBLIC SAFETY CAPITAL IMPROVEMENTS FUND 5-8
PARKS/RECREATION/PUBLIC FACILITIES CAPITAL IMPROVEMENTS FUND 5-10
TAX INCREMENT DISTRICT #1-2 IMPROVEMENTS FUND 5-12
TAX INCREMENT DISTRICT #2-1 IMPROVEMENTS FUND 5-14
TAX INCREMENT DISTRICT #1-3 IMPROVEMENTS FUND 5-16
INFRASTRUCTURE IMPROVEMENTS FUNR 5-18
VI. ENTERPRISE FUNDS 6-1 TO 6-10
ENTERPRISE FUNDS SUMMARY 6-1
ENTERPRISE FUNDS REVENUES 6-4
ENTERPRISE FUNDS EXPENSES 6-5
SANITARY SEWER FUND 6-6
STORM DRAINAGE FUND 6-8
VII. 5 YEAR CAPITAL IMPROVEMENT PLAN 7-1 TO 7.12
CAPITAL IMPROVEMENT PLAN SUMMARY 7-1
GENERAL CAPITAL IMPROVEMENTS 7-2
PUBLIC SAFETY CAPITAL IMPROVEMENTS 7-4
PARKS/RECREATION/PUBLIC FACILITIES CAPITAL IMPROVEMENTS 7-6
INFRASTRUCTURE CAPITAL IMPROVEMENTS 7-9
VIII. GLOSSARY OF TERMS 8-1 TO S-4
IX. APPENDIXES 9-1 TO 9-6
1- PERSONNEL COMPENSATION DISTRIBUTION 9-1
2- BUDGETED OPERATING TRANSFERS 9-4
3- MISCELLANEOUS STATISTICAL FACTS 9-6
ii
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INTRODUCTION
n .. n L I I, u L 11 6II,
The City of Falcon Heights is primarily a residential community situated near the
center of the Minneapolis and St. Paul metropolitan area. The city is at or near full
development, with the economy consisting of light industry, commerce, and
agricultural related businesses. Economic conditions and employment remain stable
with the University of Minnesota agricultural campus, Hermes Floral Company, Twin
City Co-ops Federal Credit Union, and the Minnesota State Fairgrounds providing a
diversified economic employment base.
FORM OF GOVERNMENT
The City of Falcon heights operates under the Statutory Plan A form of government -
council, but the administrative duties are delegated to the city administrator. One of
the primary administrative duties of the city administrator is to prepare an annual
budget for approval by the council.
BUDGET PROCESS
In June, city staff start the preparation of their budget requests for the next calendar
year (Falcon Heights' fiscal year is the calendar year). This is accomplished by
correlating the city's budget goals Into financial projections, while at the same time,
revenues are estimated for the next year. During July, the staff submits their budget
requests for the general, special revenue, debt service, and enterprise funds to the city
administrator and city finance director. Budget requests are reviewed to determine if
they are accurate, reasonable, and well justified. Staff requests are modified
according to projected revenues. Once completed, a preliminary budget is prepared
based upon initial revenue estimates, departmental budget requests, historical trends,
and financial policies.
The city's five-year capital improvement plan and the corresponding capital projects
fund budgets are prepared in a similar manner, but are expanded to include longer -
term goals, needs, and projections.
In July, the city administrator and finance director meet with staff members
individually. During these meetings, any recommended revisions are discussed and
the city administrator makes the final decision as to what will be included in the
proposed budget. The finance director uses this information to prepare the proposed
budget document.
In August, budget workshops open to the public are held where the city administrator
presents the proposed budget to the city council. The city council reviews the
proposed budget with staff, who then adjusts the budget for any changes the council
recommends. In early September, the city certifies a proposed levy and budget to
Ramsey County. The proposed levy is published and truth in taxation notices are
mailed to property owners. The council holds a public hearing on the proposed budget
in late November or early December and afterward approves the final budget. The
city's property tax levy, which Is necessary to finance the approved budget, is then
certified to Ramsey County. Ramsey county collects the property taxes on behalf of the
city as well as other taxing jurisdictions.
1-1
During the fiscal year, line items may be overspent as long as the total activity budget
is not overspent. City staff may recommend changes in the activity budget to the city
council, who can then approve or disapprove the amendment. The council may
approve an activity to be overspent if funding is available, but may not amend the
property tax levy.
BUDGET ORGANIZATION
The city's annual budget consists of five basic sections:
1. Introductory section
2. Governmental funds
3. Enterprise funds
4. Five-year capital Improvement plan
5. Appendixes
The introductory section includes the city's goals for 2006, fiscal policies and budget
summary information. The governmental funds section includes revenue and
expenditure history and projections from 2003 to 2006 for the general, special
revenue, debt service, and capital projects funds. A fund Is defined as an independent
fiscal and accounting entity with a self -balancing set of accounts and resources which
are dedicated for a specific purpose. The city uses the modified accrual basis of
accounting for all governmental funds, in which revenues are recognized when they
become measurable and available and expenditures are generally recognized when the
related fund liabilities are incurred.
Enterprise funds are those operated in a manner similar to private business
enterprises, where the costs of providing services (expenses) are to be recovered
primarily on a user -charge basis to the general public (revenues). The city uses the
accrual basis of accounting for Its enterprise fund (sanitary sewer, storm sewer), in
which revenues are recognized when they are earned and expenses are recognized
when they are incurred.
The city's Five -Year Capital Improvement Plan (C.I.P.) is a tabulation of projects and
equipment that are being recommended with potential funding sources for each. A
capital asset is defined as an expenditure which results in the acquisition or
replacement of a fixed asset which costs $1000 or more and/or has a life expectancy
of three years or more. The City uses the threshold level of $5000 to determine if the
capital asset Is listed in the general fixed asset account group. The Five-year Capital
Improvment Plan is approved by the city council, but it is a planning document only
and approval carries no appropriation authority. All appropriations are made as a
result of the annual budgeting process.
A glossary of terms is provided to assist in a better understanding of this budget.
Appendixes include additional information to support underlying budget assumptions.
1-2
CITY OF FALCON HEIGHTS
2077 W. Larpenteuur Avenue
Falcon Heights, MN 55113
Phone (651) 792-7600
Fax (651) 792-7610
Email: ci.falcon-heights.mn.us
Office Hours: Weekdays 8:00 a.m. to 4:30 p.m.
PRINCIPAL CITY OFFICIALS
CITY COUNCIL
Sue Gehrz, Mayor
Term expires: 12/31/2007
Richard Talbot, Councilmember Laura Kuettel, Councilmember
Term expires: 12/31/2007 Term expires: 12/31/2007
Pam Harris, Councilmember Peter Lindstrom, Councilmember
Term expires: 12/31/2009 Term expires: 12/31/2007
CITY STAFF
Justin Miller, City Administrator
Roland 01son, Finance Director
Stacey Kreuser, Deputy Clerk
Deborah Jones, Zoning and Planning Coordinator
Tim Pitman, Parks/Public Works Director
Dave Tretsven, Parks/Public Works
Colin Callahan, Parks/Public Works
Lisa Anderson, Park and Recreation Supervisor and Administrative Assistant
Mike Yard, Finance Intern
Clem Kurhajetz, Fire Chief
1-3
ENVIRONMENT
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CITY OF FALCON HEIGHTS
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CITY OF
FALCON HEIGHTS
City of Falcon Heights
2008 Goals
Purpose: To sustain this community as a good place to live. work and visit.
Goal 1: To protect the public health and safety.
Strategy 1: Provide public safety services to citizens.
Action Items:
® Provide a responsive, visible, police service utilizing community oriented policing model
• Provide a responsive, well -trained fire service
■ Practice the emergency management plan
• Participate in Metro -wide emergency management planning, activities and exercises
■ Continue to offer training to prepare volunteers to assist with disaster response
■ Maintain Community Emergency Response Teams (CERT) throughout the city
■ Work with other cities, agencies and institutions in Ramsey County to develop a county -wide
emergency management inventory and plan
■ Continue to use St. Paul for ambulance service
■ Participate in the North Suburban Haz Mat Team
■ Explore options for a bicycle safety program and bicycle patrols
■ Promote 55 Alive programs
• Conduct proactive neighborhood crime prevention meetings as needed
■ Promote services provided by SAPD such as premise checks, vacation checks and carseat
safety
Strategy 2: Participate in initiatives designed to prevent crime and the need for emergency responses.
Action Items:
■ Promptly remove graffiti from public buildings and provide removal materials for city
businesses
■ Expand opportunities for using technology to improve crime watch notification
■ Communicate regularly with residents about Homeland Security and the emergency
management plan
■ Support the work of the Neighborhood Commission and Neighborhood Liaisons
■ Use traffic -calming tools including the speed monitoring trailer and warning signs
■ Take steps to prevent hate crimes through the activities of the Human Rights Commission
Strategy 3: Participate in early intervention programs with juveniles.
Action Items:
• Support Northwest Youth and Family Services (NYFS)
• Continue referrals to NYFS through facilitating connections between NYFS and SAPD
1-6
Strategy 4: Protect the public health.
Action Item:
• Participate in Ramsey County public health emergency exercises
■ Publicize mosquito control measures, including free tire pick -Up by Metropolitan Mosquito
Patrol, utilizing city council meetings, newsletters and flyers
• Continue education about preparing for pandemic flu in this community
• Explore opportunities to distribute free gun locks
Goal 2: To sustain and promote the assets of the city's unique neighborhoods and tax base including
commercial, residential and open space uses for present and future generations.
Strategy l: Maintain and enhance the neighborhood and community parks with updated facilities,
recreation and community services.
Action Items:
• Maintain community landscaping and investigate additional options
■ Maintain a sound maintenance program for public facilities
• Focus on the quality, appearance, and longevity of public improvements
• Research opportunities for enhancing recreational resources at Falcon Heights Elementary
School
• Support and continue to promote an Adopt -A -Park program
• Implement the Parks and Recreation Master Plan
Strategy 2: Work with businesses and homeowners to maintain a functional and desirable business
and residential environment.
Action Items:
• Continue to review and communicate city code requirements to business and commercial
property owners
■ Maintain the desirability of neighborhoods through education and code enforcement
■ Use non-profit organizations such as NYFS
• Communicate community standards through photos and code information on the website
• Publicize Falcon Heights businesses including the Farmer's Market
Strategy 3: Maintain the City's infrastructure.
Action Items:
■ Maintain and increase the pathways
■ Complete development of a system for rating pathways throughout the City
• Maintain the sanitary sewers and storm sewers
• Continue with a boulevard tree program for replacement, maintenance and expansion
• Publicize the resources available through the Housing Resource Center
■ Maintain streets and alleys in accordance with the Pavement Management Plan
• Pursue residential streetlighting study
1-7
Strategy 4: Protect and enhance the physical land use characteristics of the community.
Action Items:
• Regularly review and update zoning code as necessary
■ Participate in planning discussions, and get the required planning expertise if needed to
assure that University of Minnesota and State Fair land uses and future inter -government
decisions do not negatively impact the City's neighborhoods
• Expand the use of the GIS system for land use planning and maintaining information on the
city's land use and facilities
■ Support environmental education programs and activities
ri Complete and submit plan for 2008 Comprehensive Plan Update
Strategy 5: Pursue community and economic development opportunities and business retention
activities.
Action Items:
• Be well informed with the necessary planning, engineering, financial and legal expertise when
making land use decisions
■ Offer local businesses opportunities to be included in new resident welcome packets and
community activities
Strategy 6: Expand pedestrian and bicycle opportunities.
Action Items:
• Be an active partner in the Active Living Ramsey County! (ALRC) initiative
■ Work with ALRC to conduct a GIS inventory of pathways and bicycle lanes
• Pursue collaborative funding for a bituminous pathway at FH Elementary playground
Strategy 7: Promote the unique assets of Falcon Heights.
Action Items:
• Publicize the new Bell Museum of Natural History
• Distribute the "Fun Facts About Falcon Heights Flyer"
Goal 3: To expand opportunities for the interaction and involvement of citizens of all ages in their
neighborhoods and community.
Strategy l: Promote and participate in youth development.
Action Items:
• Continue the Junior Leaders program .
■ Include youth as commission members
• Include youth in city meetings, trainings and courses
■ Informally interact with youth when the opportunity arises
• Speak about local government at schools or youth related functions
1-8
■ Recognize youth achievement at City Council meetings, in the newsletter, and through the
Neil Kwong Youth Citizenship Awards, and the North Suburban Gavel Association
■ Promote awareness of the Cable Commission scholarships and internships
■ Encourage student participation in City Council Meetings
■ Participate in the Kids Voting Program at precincts one and two through the Roseville Rotary
Club
■ Conduct a council meeting with students
■ Contact RAMS or RAHS to solicit youth commission members
Strategy 2: Host community/neighborhood events and activities.
Action Items:
■ Sponsor Annual Ice Cream Social
■ Sponsor Winterfest
■ Encourage neighborhood gatherings
• Support the Neighborhood Block Parties and National Night Out activities
■ Support the Fire Department/Public Safety Open House
■ Encourage volunteers to be involved in community planning activities
■ Hoid an annual food drive in conjunction with Falcon Heights Elementary School and other
community partners
■ Review and explore existing and additional city sponsored events
Strategy 3: Explore, create and provide an array of recreation programming.
Action Item:
■ Provide recreation programming for all age groups
■ Provide referrals for alternate programming
■ Manage recreation programming on a seasonal basis
• Provide space for and promote the Falconeers Senior program
Strategy 4: Encourage citizens to participate in city government.
Action Items:
■ Promote resident participation
® Continue to web -stream televised council and planning commission meetings
■ Promote, recruit, and publicize citizen participation in city commissions and task forces
Strategy 5: Build stronger community and neighborhood connections.
Action Items:
■ Distribute the "Welcome to Falcon Heights" booklet
■ Support and promote the Neighborhood Liaison Program
■ Use conflict resolution resources for neighbors to use in resolving neighborhood conflicts
• Send out three newsletters per year
• Distribute monthly Falcon Flyer and post to city website
■ Support and expand the city's website
1-9
• Promote and support the AARP Tax Assistance Program
• Research "Aging -In -Place" in the City
Strategy 6: Maintain and promote our commitment to human rights and diversity.
Action Items:
• Promote diversity on our commissions
• Support the work of the Falcon Heights Human Rights Commission
Goal 4: To provide a responsive and effective city government.
Strategy 1: Communicate promptly and clearly with citizens, business owners and institutional
representatives by anticipating information needs and quickly responding to questions.
Action Items:
■ Provide a photo of new staff members and a description of jobs in the newsletter
• Publish a summary of the goals in the City's newsletter and on the website
• Educate residents about the property tax
• Hold a Truth in Taxation Hearing annually
Strategy 2: Maintain collaborative relationships with other entities.
Action Items:
■ Participate in the U of M Campus/Community Advisory Committee and on the Stadium Area
Advisory Group
• Maintain regular communication with the University of Minnesota, the Metropolitan
Council, Ramsey County, the Minnesota State Fair, the Capital Region Watershed District,
the cities surrounding Falcon Heights, and the State of Minnesota
• Convey city goals to the City's representatives at the legislature, the Metropolitan Council
and the County, as well as to neighboring communities
• Met Council representive presentation at future council meeting
■ Participate in Northwest Youth and Family Service, North Suburban Communications
Commission and CTV 15, and the Ramsey County League of Local Governments
■ Encourage Councilmembers and Staff to participate in service and professional organizations
Strategy 3: Effectively manage the City's consulting and personnel resources.
Action Items:
• Evaluate the performance and work assignments of City employees through annual
performance reviews
• Provide employees with affordable resources they require to efficiently and effectively do
their jobs, including a training plan and technology resources
■ Provide adequate funds for personnel, equipment and contractors to maintain the City's
infrastructure, facilities, public spaces and public improvements
• Evaluate and review consultants' performances and fees
• Retain highly skilled and high -functioning employees
1-10
• Provide salaries and benefits that are competitive with cities of a similar size, scale, and
scope
Strategy 4: Effectively manage the city's financial resources.
Action Items:
• Update and provide a well -researched five year capital improvement program
• Review and adjust fees and policies as part of the annual budgeting process
° Research and pursue new revenue sources, including grants
Pursue conduit bonding opportunities
• Review and evaluate the City's long term financial needs and the City's current and future
financial resources to meet these needs
• Continue to research and pursue new opportunities for reducing expenses by using more
contracts and joint powers agreements to share equipment, personnel, and technology with
other levels of government
▪ Maintain a contingency fund to be prepared for unexpected, but necessary, expenditures
• Retain highly skilled and high finctioni ng employees
• Continue to meet the standards for the GFOA Award for Excellence in Financial Reporting
Strategy 5: Develop and expand an e-mail capability to communicate with residents
Action Items:
• Solicit e-mail addresses through the Falcon Flyer and newsletter, at the front desk, on the City
website, and at community events
• Solicit new resident e-mail addresses
• Provide critical information in a timely manner utilizing city's list sery
Strategy 6: Expand the capability to conduct any city -to -resident transaction online
Goal 5; Provide for a clean, healthy, sustainable environment.
Strategy 1: Undertake efforts to maximize recycling.
Action Items:
• Explore moving to a single -sort recycling system
• Research an incentive program to encourage recycling
• Investigate collecting recycling on a weekly basis
Strategy 2: Consider environmental benefits in city purchasing.
Action Items:
■ Consider environmentally -friendly options in city vehicles and public works
■ Change to energy -efficient, compact light bulbs
Strategy 3: Continue support of Community Garden.
Action Items:
Investigate placement of dedicated water line to garden
Continue publicity in newsletter, on website, and in the Falcon Flyer
:r,an^xa i.A lui u4 AAA,: .J ii Lnul.a.0 ieuux Jw
I. OPERATING BUDGET POLICIES
A. Purpose
The operating budget policies ensure that the city's annual operating expenditures are
consistent with past expenditures and respond to long-term objectives rather than
short-term benefits. The policies allow the city to maintain a stable level of services,
expenditures, and tax levies over time. These policies are most critical to programs
funded with property tax revenues because accommodating large fluctuations in this
revemte source is difficult.
B. Policy
The city will avoid balancing current revenues with funds necessary for future
expenses.
The city will not budget to accrue future revenues.
The city will avoid postponing expenditures, rolling over short-term debt, and using
reserves to balance the operating budget.
The city will budget to maintain and replace the capital plant and equipment.
The city will apportion its administrative and general government costs to all its funds
as appropriate and practical. These charges will be identified in the annual budget.
The city will budget a contingency to draw upon If revenues fall short of expenditures
due to unanticipated circumstances.
The city staff will prepare quarterly financial reports comparing budgeted expenditures
and actual expenditures to assure adherence to the budget.
The city staff will monitor departmental expenditures to adhere to the budgeted
amount.
I1. REVENUE POLICIES
A. Purpose
The revenue policies are designed to ensure 1) diversified and stable revenue sources;
2) adequate long-term funding by using specific revenue sources to fund related
programs and services; and 3) funding levels to accommodate all city services and
programs equitably.
1-12
B. Policy
The city will maintain a diversified and stable revenue system in order to avoid short-
term fluctuations in a single revenue source.
The city will establish fees and charges based upon the actual cost of providing
services.
The city will annually evaluate the relationship of its fee structure to actual
expenditures for fee services and readjust it for increased costs and inflation.
The city will set recreation fees to cover the direct costs of established programs.
The city will set a sanitary sewer fee and storm drainage fee to cover all the costs
including straight-line depreciation as well as administrative and general government
costs.
The city will offset reduced revenues with reduced expenditures.
1I1. INVESTMENT POLICIES
A. Purpose
The investment policies are designed to legally maximize the return on the city's idle
funds.
B. Policy
The city will regularly analyze its cash flow needs.
The city will collect, disburse, and deposit funds on a regular basis.
The city will pool cash from its different funds and Invest it as allowed by law.
The general fund will receive 5 percent of all investment earnings as administrative
fees for the finance director's and city administrator's time.
The city will invest funds for the highest rate of return possible allowed under state
and federal law, while maintaining a diversified investment portfolio.
The city will regularly review its cash position and investment performance as
documented by its financial records.
IV. RESERVE POLICIES
A. Purpose
The city will maintain reserves sufficient to provide stable funding for city services, to
provide working capital for maintaining infrastructure and capital assets, and to
secure a high credit rating.
1-13
B. Policy
The city will hold no more of the faxpayer's money than is necessary.
The city will maintain specified Fund reserves at the level required by state statute
(principally TIF and Bond Funds).
The city will strive to maintain a total reserve equal to 75% of the average of the
previous five -year's actual total expenditures, including capital projects.
The reserve will be distributed among the Funds to meet cash flow needs and in
anticipation of future expenditures.
The city will address an excessive or deficient reserve on a rolling four-year basis.
The city's goal is to maintain a general fund balance restive of 45 percent of the
general fund's operating budget for working capital to provide cash flow between its
two semi-annual state aid and tax payments (July and December).
At year-end, if the general fund balance has a reserve for working capital at a
minimum balance of 45% of the next year's operating budget, the remaining reserves
will be transferred to the capital improvement funds on a projected needs basis as
determined by the five-year capital improvement plan by city council approval.
The infrastructure fund or an outstanding debt service fund will receive any fund
balances remaining in any debt service fund once the debt is retired.
The city will maintain capital improvement fund accounts for the timely purchase and
replacement of equipment in excess of $1000 or that will last for three or more years
as Identified in the five year capital Improvement program.
V. CAPITAL IMPROVEMENT POLICIES
A. Purpose
The purpose of the city's capital improvement program is to plan for the replacement
of obsolete equipment, purchase of new capital items, and repairing and replacing the
infrastructure without implementing significant changes in the tax levy.
B. Policy
The city will plan for the timing, expenditures, and future revenue sources for all
capital purchases over $1000 or lasting for three or more years as part of the five-
year capital improvement program. The city will use the threshold level of $5000 to
determine If the capital asset is listed in the general fixed asset account group.
The city will time the capital improvement projects to accommodate administrative
workloads for planning and implementing these Improvements each year.
The city will plan the capital improvement program to ensure that funds remain to
accrue Interest in each capital account whenever possible and use its reserve policy to
provide a revenue source for these funds.
The city will plan a realistic capital improvement program including creative, but
workable projects.
1-14
The city will anticipate equipment replacements and additions in its capital
improvement program.
The city will project the future operating costs of capital improvements info the
upcoming general operating budgets. For example, the addition of park shelters, play
equipment, and landscaping will require more park maintenance expenditures from
the operating budget.
The city will maintain Its capital assets, including infrastructure, land, buildings, and
equipment, to protect the city's capital investment and to minimize future capital
expenditures.
The city will use the feast expensive financing method for all capital projects including
multiple cost estimates and bids when appropriate and required by law.
The city's infrastructure fund will loan funds to any construction fund with a deficit
due to expenditure and revenue timing.
The storm sewer, water, and sanitary sewer funds will transfer funds to construction
Muds for their share of any unassessed portion of the cost of those items.
VI. DEBT POLICIES
A. Purpose
The debt policies ensure that the city's debt 1) does not weaken the city's financial
structure; and 2) provides limits on debt to avoid problems in servicing debt. This
policy is critical for maintaining the best possible credit rating for the city.
B. Policy
The city will not use longterm debt for current operations.
The city will confine long-term borrowing to capital items or capital projects.
The city will pay back bonds within a period not to exceed the expected life of the
project.
The city wilt not exceed 2 percent of the market value of taxable property for general
obligation debt per state statutes.
The city will consider the maintenance of the best possible credit rating in making all
decisions on debt.
The city will follow a policy of full disclosure on financial reports and bond prospectus.
The city will refinance or call any debt issue when interest rates are beneficial for
future debt savings.
VII. ASSESSMENT POLICY
A. Purpose
1-15
The assessment policy ensures uniform and consistent treatment of properties
affected by capital projects.
B. Policy
The city will evaluate its assessment policy on properties benefiting from a capital
project at the outset of each project.
The city will provide a payment period with a minimum interest rate of 2.0 percentage
points over the debt payment rate for each project as follows:
Streets & Alley Reconstruction 10 years
Storm Sewer 10 years
Street Resurfacing 5 to 10 years
Sanitary Sewer & Water To be determined
When several improvements are included In the same project, the assessment period
will be 10-20 years.
1111. RISK MANAGEMENT POLICY
A. Purpose
The risk management policy ensures proper insurance coverage of city assets while
minimizing risk.
B. Policy
The city will regularly analyze its insurance policies to ensure proper coverage and
deductibles on city assets.
The city will charge individual department activities for their related property, liability,
inland marine, auto, workers' compensation, and other insurance costs.
IX. RECREATION SCHOLARSHIP POLICY
A. Purpose
Donations for scholarships are being placed within the Friends of the Park section of
the Parks and Public Works Capital project fund.
B. Policy
The scholarship funds will be administrated by the city administrator and the parks
and recreation director.
The parks and recreation commission will set guidelines for the administration of the
scholarship funds.
Funds will be replaced through donations from service organizations and individuals.
1-1 6
No annual budget will be established for the recreation scholarship trust fund.
Total scholarship awards will be limited to the funds designated available.
X. FINANCIAL SUPPORT FOR COOPERATIVE SERVICE POLICY
A. Purpose
The clay will consider providing financial support to service organizations or projects
which benefit residents of the city. For example, Northwest Youth and Family Services.
B. Policy
Must be an Intergovernmental service or project.
The financial support should be proportional to population.
The service or project must be ongoing or be part of an ongoing effort with established
goals and measurable results.
The service or project must be something the city cannot accomplish by Itself.
The service or project must meet the legal requirements of promoting and ensuring
the health, safety, and welfare of Falcon Heights' citizens.
1.17
illl Y LeIILIIII�IV IlldBUDGIIIELl u1-.I SUMMARY
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OVERALL BUDGET:
The city has formulated the following expenditure/expense budget based upon city goals,
department budget requests, historical trends, financial policies, and revenue estimates
(amounts include budgeted operating transfers):
BUDGET 2008 BUDGET 2007
General Fund 1,725,628 1,654,492
Special Revenue Funds 110,591 134,586
Debt Service Funds 391,257 397,570
Capital Projects Funds 896,495 991,972
Enterprise Funds 844,832 641,815
Total 3,968,803 3,820,435
Page 1-19 summarizes revenues, expenditures, and other financing sources and uses
for all funds. A summary of fund balance and net assets information is located on page
1-20.
1-18
BUDGET SUMMARY -ALL FUNDS
REVENUES & OTRER FINANCING SOURCES
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2008
GENERAL FUND 1,405,576 1,397,714 1,403,156 1,480,230 1,611,881
TRANSFE0818 204,918 160.900 161,337 1E0,000 113,797
TOTAL 1,609,891 1.557.714 1.664,492 1.846.239 1.726,628
SPECIAL REVENUE FUNDS 60,261 71,400 84,377 85.015 84,411
TRANSFERS IN 16,000 25.000 53,600 53,800 20,600
TOTAL 81.251 06.460 187.977 1313,615 108.011
DEBT SERVICE FUNDS 46,788 84,649 22,400 21,000 12,940
TRANSFERS 18 75,000 140,000 385,000 869,000 370.000
TOTAL 121.738 174.649 387.400 386.000 382,940
CAPITAL PROJECTS FUNDS 322,430 1,0984 /81 450,023 468,028 460,860
TRANSFERS IN 110,000 7,198 0 0 0
BOND PROCEEDS 0 0 0 0 O
TOTAL 482,439 1,014,179 450.023 468.028 469,260
ENTERPRISE FUNDS 509,047 712,009 652,600 681,200 818,823
TRANSFERS IN 0 236,660 0 0 0
TOTAL 500,047 947.850 652.600 081,200 813,023
ALL FUNDS 2,440,051 8,222,714 2,702,555 2,741,482 2,092,265
TRANSFERS IN 404,315 587,748 579,037 578,600 504,387
DOND PROCEEDS 0 0 0 0 0
TOTAL 2se44,e60 0,700,482 3,282,492 3820.082 _8,496,662
EXPENDITURES/MENSES & OTHER FINANCING USES
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2008
GENERAL FUND 1,508,950 1,543,720 1,633.892 1,550,087 1,706,028
TRANSFERS OUT 110,000 20,000 20,600 20,600 20,000
TOTAL 1.616,960 1.568,726 1.654,492 1,678,687 1.725.628
SPECIAL REVENUE FUNDS 73,290 61,417 184,586 121,934 110,681
TRANSFERS OUT 15.000 0 0 0 0
TOTAL 88,290 81.417 134,586 121.934 110,891
DEBT SERVICE FUNDS 806,470 390,754 397,570 304,544 391,257
TRANSFERS OUT 0 7.198 0 0 0
TOTAL 396.479 397,952 397,670 394,544 301,257
CAPITAL PROJECTS FUNDS 393,781 1,003,742 406,635 678.552 526,495
TRANSFERS 01)1. 270,599 305)000 526,337 400,000 370,000
TOTAL 678,880 1,308.742 991,972 978,662 890,495
ENTERPRISE FUNDS 502,155 587,174 641,815 771,713 781,035
TRANSFERS OUT 0 225.000 0 160.000 113.707
TOTAL 562,155 812.174 641.015 931.718 844.832
ALL FUNDS
TRANSFERS OUT
TOTAL
2,932,056 3,600,818 3,273,498 3,424,830 3,464,406
404,699 557.196 546,987 680.600 504,807
8,337,266 4,164,011 8,820,435 4,900,430 3,908,803
1-19
FUND BALANCE/NET ASSETS -ALL FUNDS
ACTUAL ACTUAL BUDGET ESTRIATEO BUDGET
2006 2006 2007 2007 2008
GENERAL FUND OAIANOE 01/01 1,222,662 1,215.803 1,209,501 1,200,691 1,277,143
REVENUES 1,405,576 1,397,714 1,493,155 1,486,230 1,811,931
EXPENDITURES 1,506,950 1,543,728 1,633,892 1,558,087 1,705,028
OTHER FINANCING SOURCES (USES) 04.315 140,000 100,737 130,400 93,197
FUND BALANCE 12/31 1,218,603 1,209.501 1,209.691 1,277.148 1,277,143 .
SPECIAL REVENUE FUND BALANCE 01/01 70,061 68,022 76,065 78,065 94,740
REVENUES 66,251 71,460 84,877 85,015 64,411
EXPENDITURES 73,200 81,417 134,580 121,984 110,091
OTHER FINANCING SOURCES (USES) 0 25,000 53,000 58,600 20,600
FEND BALANCE 12/8f 63.022 78 085 81,456 04,740 80,166
DEBT SERVICE FUND RALANCEO1/01 540,489 265,608 42,295 42,295 33,751
REVENUES 40,738 34,549 22,400 21,000 12,940
EXPENDITURES 396,470 390,754 307,670 894,044 301,257
OTHER FINANCING SOURCES (USES) 75,000 182.802 865,000 365,000 370,000
FEND BALANCE 12/3I 205,008 42,296 82,125 33,751 25.484
CAPITAL PROJECTS FUND BALANCE 01/01 3,234,149 2,903,207 2,698,846 2.698,645 2,199,121
REVENUES 322,439 1,006,981 450,023 468,028 469,260
EXPENDITURES 398,791 1,003,742 465,685 578,052 528,495
OTHER FINANCING SOURCES (USES) (189,5991 (297,8021 (520,337) (400,000) (370,0007
FUND BALANCE 12/31 2.098.207 2,098.645 2,158.600 2.188,121 1,780,886
ENTERPRISE NET ASSETS 01/01 2,872,087 2,908,979 8,044,864 3,044,384 2,793,857
REVENUES 599,047 712,009 052,800 881,200 B18,823
DEPRECIATION ON CONTRIBUTED CAPITAL 0 0 0 0 0
EXPENSES 502,155 587,174 641,810 771,713 731,035
OTHER FINANCING SOURCES (USES) 0 10,550 0 ,060,0001 (113,7071
NEE ASSETS 12/81 _ 2.908.979 8,044,884 8,055,149 2,793,851 2,782,842
TOTAL FUND BALANCE/NET ASSETS 01/01 7,980,898 7,448,509 7,072,960 7.072,980 6,887,612
REVENUES 2,440,051 3,222,714 2,702,556 2,741,482 2,902,265
DEPRECIATION ON CONTRIBUTED CAPITAL 0 0 0 0 0
EXPENDITURES/EXPENSES 2,932,660 3,606,818 3,273,498 3,424,830 8,484,406
OTHER FINANCING SOURCES (USES) (264) 10.550 33,000 (2,000) 0
TOTAL FUND OALANCE/NET AS8E7S 01/01
7,446,609 7,072,900 6.535,017 0.387,612 5,915,471
1-20
.i.1..1„ .,iu.i. ii ii n 1.1 ill! 11111/1111II 41.1 i lliu.L.d iiWlil.i fill,1
GENERAL FUND SUMMARY
PURPOSE:
The general fund (a type of governmental fund) is the general operating fund of the
city and is used to account for all financial resources except those required to be
accounted for in another fund. Activities accounted for in the general fund include
general government, public safety, public works, and recreation.
An annual appropriated budget Is adopted during the year for the city's general fund.
BASIS OF ACCOUNTING & BUDGETING:
The measurement focus for the general fund is on a spending or "financial flow" basis,
which means only current assets and current liabilities are generally included on their
balance sheets. The fund balance (or net current assets) is considered a measure of
available spendable resources.
Fixed assets used in governmental fund operations are not accounted for in
governmental funds, but rather in the general fixed assets account group with no
depreciation calculated. Additionally, long-term liabilities expected to be financed from
governmental funds are accounted for in the general long-term debt account group,
rather than in the governmental funds.
The general fund uses the modified accrual basis of accounting, under which revenues
are recognized when they become measurable and available as net current assets, and
expenditures are recognized when the related Lund liabilities are incurred.
The general fund budget is adopted on a basis consistent with generally accepted
accounting principles in the United States of America.
2-1
GENERAL FUND BUDGET SUMMARY
REVENUES RV CLASSIFICATION
A01UAL ACTUAL BUDGET ESTIMATEO BUDGET
2005 2006 2007 2007 2008
PROPERTY TAXES 812,543 833,869 895,700 895,700 953,676
LICENSES & PERMITS 87,398 68,704 70,810 57,850 e$350
INTERGOVERNMENTAL 300,311 335,200 323,709 329,009 419,240
CHARGES FOR SERVICES 77,267 84,874 70,930 67,930 42,065
FINES & FORFEITS 70,108 91,906 85,000 90,000 90,000
MISCELLANEOUS 57.988 48.002 47.000 44.960 44.800
TOTAL REVENUES 1.405,578 1.397,714 1.493,166 1,4811,239 1.611,331
OTHER FINANCING SOURCES 204,816 180,000 161.337 160,000 113.797
TOTAL REVENUES &
OUTER FINANCING SOURCES 1,609,891 1,667.714 1.654.492 1.840.239 1,726,628
EXPENWTURES BY DEPARTMENT
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2008 2007 2007 2008
GENERAL GOVERNMENT 498,534 530,698 575,928 666,006 817,596
PUBLIC SAFETY 660,874 669,963 719,468 706,209 745,640
PARKS & PUBILO WORKS 341,730 328,271 828,611 298,872 331,890
MISCELLANEOUS 5.808 11,896 10,000 0 10,000
TOTAL EXPENDITURES 1.608,950 1,643,726 1.633.892 1.668.087 1.705,028
OTHER FINANCING USES 110.000 20.000 20,800 20,600 20,800
TOTAL EXPENDITURES &
OTHER FINANCING USES 1,616,950 1,503,728 1.664.402 1,578,687 1,726,628
GENERAL FUND BALANCE 01/01
CHANGE IN FUND RATANCE
GENERAL FUND BAIANCE 12/31
GENERAL FUND BALANCE
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2000
1,222,682 1,216,603 1,209,691 1,209,591 1,277,143
(7.0591 f6.012) 0 87,552 0
1,215,603 1,209,591 1,209,691 1.277.143 1.277,143
2-2
CHARGES FOR
SERVICES
2.6%
INTERGOVERNMENTA
23.0%
LICENSES & PERMITS
3.9%
2008 GENERAL FUND REVENUES
MISCELLANEOUS
FINES & FORFEITS
5.B%
2008 GENERAL FUND EXPENDITURES
PARKS & PUBLIC
WORKS
19.6%
PUBLIC SAFETY
43.7%
MISCELLANEOUS
0.6%
2-3
PROPERTY TAXES
59.2%
GENERAL GOVERNMENT
36.2%
GENERAL FUND REVENUES
iLLhLtldullII I I66.IIJ.JIIId6111111111'J11IIW1.1;111Ya a,11tl;iLIil!111JLL id JIu1iLIJJ6dl,IIII. IL11I@11,11141'111161II11.ntl,llik111 d III.1,111 J6llYloiN1161Li111 hit11IJ1V111 1, Iiil111.l11,Y161116111J1
The modified accrual basis of accounting, as described in the general fund summary, is used to
record general fund revenues. The city has several sources from which it derives revenue:
PROPERTY TAXES: Taxes applied to all taxable property within the city's boundaries are
the primary revenue source for the city. This Includes current and delinquent property
taxes and the fiscal disparities tax, which is based on new commercial and industrial
property valuation growth in the metropolitan area. The city sets its property tax levy at
a level (when combined with other expected revenues) to adequately cover the general
fund operating budget.
LICENSES & PERMITS: Licenses and permits include revenues received from businesses
and occupations for activities conducted within the city.
INTERGOVERNMENTAL: These are shared revenues generally received from the state of
Minnesota.
LGA: Local Government Aid was established in 1971 as a Corm of property
tax relief. The state uses a distribution formula to calculate the
upcoming year's LGA and notifies each city of its share by August 1.
MSA: Municipal State Aid is distributed through the state's highway user
distribution fund and Is used for construction and maintenance of city
highways and streets.
FIRE AID: The city receives state aid for fire services which is passed through to
the firefighter's relief association.
CHARGES FOR SERVICES: The city collects various administrative fees and also contracts
out to the City of Lauderdale for firefighting services.
FINES & FORFEITS: These are revenues received from penalties imposed for the violation
of laws or regulations.
MISCELLANEOUS: Other sources of revenue include interest on investments, facility
rental, and miscellaneous.
OTHER FINANCING SOURCES: Transfers into the general fund (see Appendix 2 for the
2007 schedule of transfers).
24
1
ACCOUNT
NUMBER
ACCOUNT TITLE
2008 GENERAL FUND REVENUE BUDGET
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2006
PROPERTY TAXES
36111 CURRENT AD VALOREM TAXES 652,243 684,530 745,568 745,568 774,250
30111 HSME DISPARITY TAX 167,727 145,060 140,132 148,132 P76,840
30112 OFLNQUENT AO VALOREM 2,573 3061 1,000 1,000 2.500
TOTAL PROPERTY TAXES 812,543 833,860 695,700 805,700 953,576
LICENSES & PERMITS
32110 CONTRACTOR LICENSES 1,345 1,120 1,500 1,800 1,300
32120 RQUOR LICENSES 7,248 0,001 7,500 7,500 7,500
32122 OFF -SALE LIQUOR LICENSES 0 150 0 0 0
32130 CI6411ETT& 411018EMEN7 MENSES 1,000 1,000 1,000 1,000 1,000
32140 MISCELLANEOUS BU8ANE88 LICENSER 5,563 4,691 4,000 4,500 4,500
32210 BUILDING PERMITS 47,770 11,675 31,800 18,000 21,000
32212 00066116 PERMITS 0 6,327 0 8,600 6,000
82214 WINDOW/8IMNG PERMIT& 0 4,671 0 4,500 5,000
82216 O4RA6E PERMITS 0 0 0 0 0
82220 MECIIANIOAL PERMITS 8,638 0,430 12,720 0000 8,500
32230 PLUMBING PERMITS 3,754 1,460 1,696 1,500 1,500
32235 SION PERMITS 0 174 0 50 50
32240 OTIIER PERMITS 11,876 6,106 10,600 6,000 6,000
TOTAL LICENSE* &PERMITS 87,396 53,704 70,816 57,550 62,850
INTEH60VERNMENTAL
33400 STATE GRANTS N AIDS (LGA) 162,057 196,527 228,102 228,102 313,133
33400 MARKET WILDE HO3IESTFAO CREDIT 42,831 34,243 0 0 0
38410 OTHER ORAN75 (PEOA N TREE D1646TE11) 1,707 5,457 1,707 1,707 1,707
33480 MINNESOTA STATE AID - LOOT 0 0 0 0 0
88440 INSURANCE PREMIUM - FIRE 67,147 57,676 60,000 60,000 62,000
83700 CARLE TV FRANCHISE FEES 36019 39.495 33,900 40,000 40400
TOTALINIERGOPERNMENTAL 300,811 335,290 323,709 329,809 419,240
CHARGES FOR SERVICES
34101 CI1Y FACILITY MEAL 5,010 6,231 6,000 6,000 7,000
84120 PLAN CHECK FEES 14,812 7,181 10000 7,500 9,000
34160 TONING REVIEW FEES 700 200 100 100 100
34160 AOMINLSTRATIVE FEES 390 268 100 /00 100
34170 SATE OF MAPS & COPIES 412 53 B0 80 B0
34210 IAUDERDAIE-FIRE COMOACT 80,383 19,810 20,000 22,000 25,000
34221 FALSE ALARMS• FIRE 360 359 350 350 385
34222 FALSE ALARMS • SECURITY 100 776 300 300 400
34223 CONDOR ROWING 25.000 0 25,000 31.500 0
TOTAL CN4ROES FOR SERVICES 77,257 34,874 70,930 67,030 42,085
FINES& FORFEITS
35110 COURT FINES 710106 011060 85.000 90.000 00,000
TOTAL FINES & FORFEITS 70,100 01,066 85,000 00,000 90,000
SPECIAL ASSESSMENTS
36100 SPECIAL ASSESSMENTS
F6TAL SPECSIL ASS£bb,OtNTS
0
0
0 0 0 0
0 0 O 0
MISCELLANEOUS
30211 INTEREST ON INVESTMENTS 31,151 39,784 34,000 86,000 36,000
36400 0196E1156E0US 6,211 3,860 3,000 8,000 3,600
36410 TIES PAYMENT 5,000 0 0 0 0
36420 INSURANCE REFUND 14,406 4,824 10,000 5,000 5,000
36430 CERT TRAINING 1,105 25 0 350 0
TOTAL MISCELIANEOR9 57,963 48,002 47,000 44,050 44,600
TOTAL REVENUES 1,405.576 1,997,714 1,493.155 1,486.230 1,611,831
OTHER FINANCING SOURCES
80200 TRANSFERS 204,315 160,000 161,337 160,000 113,797
RESIDUAL EQUITY TRANSFER 0 0 0 0 0
TOTAL OTHER FINANCING SOURCES 204,315 160,000 161,337 160,000 173,797
70441 REVENUES &
OTHER FINANCINOSOIMCES 1,009,891 1,657,714 1,654,492 1,646,239 1,725,028
2.5
11 ILI JUALLIW iLI1IiWY
GENERAL FUND EXPENDITURES
The modified accrual basis of accounting, as described in the general fund summary, is used
to record general fund expenditures. The city expends its general operating budget in the
following general activities:
GENERAL GOVERNMENT: This category includes the general costs for administration of
the clty government. Subdivisions include:
Legislative
Administrative
Finance
Legal
Elections
Communications
Planning & Inspections
PUBLIC SAFETY: These expenditures are for the protection of the general public,
including police and fire protection, emergency preparedness, and costs for
prosecutions. Subdivisions include:
Emergency Preparedness
Police
Prosecution
Fire Services
Fire Relief
PARKS & PUBLIC WORKS: This department maintains the city building, grounds,
parks, and streets. Subdivisions include:
City Hall & Grounds
Streets
Engineering
Tree Program
Park Maintenance & Administration
CONTINGENCY: This department covers any unallocated or unforeseen expenditures.
The lone subdivision is:
Contingency
2-6
DEPT
NUMBER
TOTAL GENERAL FUND EXPENDITURES BY DEPARTMENT
DEPARTMENT TITLE
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2001 2007 2008
GENERAL GOVERNMENT
111 LLGISIATIVE 44,220 42,040 45,400 43,862 46,073
'112 ADMINISTRATIVE 105,917 204,1E18 220,080 209,353 234,010
113 FINANCE 92,626 104,519 109,55E 107,121 120,408
114 LEGAL 20,385 16,248 10,000 14,600 17,500
115 E1E611088 9,105 8,135 8,842 8,800 11,240
116 COMMUNICATIONS 48,807 55,075 62,482 61,754 67,160
117 PLANNING &INSPECTI0NS 92,405 105,784 114.500 110,426 121,108
TOTAL GENERAL GOVERNMENT 498,534 538,598 575,928 556,006 617,596
MOM S4EETT
121 EMERGENCY PREPAREDNESS 5,363 3,556 8,112 3,652 5,194
122 POLICE 469,650 482,191 515,500 508,500 587,100
123 PROSECUTION 34,410 31,026 32,000 33,800 34,000
124 FIREFIGITRNG 95,304 94,711 103,841 90,557 107,240
125 FIRE RELIEF 57,147 57.576 00.000 60,000 62.00D
TOTAL PUNLIC SAFETY 600,874 600,963 719,453 705,209 745,540
PARRS & PURITU MORNS
131 CRY IIALL & GROUNDS 56,124 61,601 78,254 70,708 78,448
132 STREETS 110,547 00,073 130,226 114,662 130,842
133 ENGINEERING 8,223 7,622 0,000 0,000 9,000
134 TREE PROGRAM 56,284 40,661 9,93s 9,59D 11,640
141 PARK MAINTENANCE & ADMINISTRATION 110.559 122.413 101,195 92,905 101,962
TOTAL PARKS& PURQC WORKS 341,736 323,270 328,511 206,872 331,890
MUSCEILINEOIS
192 CONTINGENCY 5000 11,895 10.000 0 10,000
TOTAL MISCELLANEOUS 5,806 11,895 10,000 0 10,000
TOTAL EXPENDITURES 1.506.950 1.543,726 1.033.892 1,55E1,087 1.705,028
OTTER ETNAA43'NO USES
TRANSFERS 110,000 20,000 20.600 20,600 20,600
TOTAL OTHER IINANGANO USES 110,000 20,000 20,600 20,600 20,600
TOTAL EXPENDITURES &
OTRER FINANCING ORES
1.616.950 1.563,726 1.654,492 1.578,687 1.725,628s
2-7
ACCOUNT
NUMBER
TOTAL GENERAL FUND EXPENDITURES BY LINE ITEM
ACCOUNT TITLE
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2008
COMPENSATION
60100 REGULAR SALARIES 294,578 324,190 331,665 333,525 360,010
60310 MAY016 & CITY COUNCIL 10,800 10,800 10,800 10,800 19,000
00520 PART-TIME EMPLOYEES 57,333 44,611 43,340 41,840 48,040
00540 RINK ATTENDANTS -SEASONAL 0 4,001 7,220 5,000 7,220
61000 OVERTIME WAGES 115 0 0 0 0
01510 DRILL COMPENSATION 7,602 13,557 13,390 13,000 14,000
61520 2111E COMPENSATION 12,680 6,453 11,330 11,000 12,000
61540 SLEEPER COMPENSATION 7,212 466 0 0 0
61550 UFflCER COMPENSATION 10,366 11,407 13,980 12,265 13,080
64011 PERA CONTRIBUTI0NS 10,507 19,431 20,955 20,600 23,750
64012 FICA CONTRIBUTIONS 31,732 32,391 33,085 39,460 36,790
64031 HOSPITALIZATION 35,416 36,995 42,158 39,686 43,715
64032 DENTAL 2,635 2,486 3,108 3,110 3,899
04033 TONG -TERM DISABILITY 580 592 644 716 085
04034 LIFE INSURANCE 1,207 1,114 1,107 1,260 1,204
64040 FIRE RELIEF ASSOCIATION AID 57,147 57.570 60,000 60,000 62.000
TOTAL COMPENSATION 654,921 575,978 602,560 595,452 059,493
MAMMALS & SUPPLIES
70100 SUPPLIES 23,948 23,738 29,400 25,178 28,100
70410 LEGAL NOTICES 1,051 1,278 1,000 1,100 1,100
70420 NEWSLETTERS 874 4,911 3,200 8,000 3,200
70500 POSTAGE 2,365 4,865 5,220 4,620 5,150
74000 M010R FUEL & LUBRICANTS 4,576 6,021 5,255 5,355 0,200
76000 BITUMINOUS P41511106 470 176 600 000 600
76100 STREET SIGNS 583 794 1,100 500 500
79000 CLOT111NG 2,437 12009 3,500 2,700 3,400
TOTAL MATERIALS4, SUPPLIES 36,305 41,703 49,276 43,053 48,250
OTHER SERVICES & GRASSES
80100 ENGINEERING SERVICES 8,223 7,622 0,000 9,000 9,000
80200 LEGAL FEES 50,750 46,831 48,000 45,300 50,000
80210 ZONING CODE UPDATE 4,045 3,342 0 2,600 1,500
80300 ADMIN./AUDIT/FINANCIAL CONSULTANT 9,070 12,061 8,650 7,288 0,050
00330 FORESTRY CONSULTANT 4,478 3,849 5,200 5,200 0,200
80400 CONSULTANT PLANNER 4,175 2,160 2,000 1,500 2,000
80500 618 SUPPORT 545 2,423 3,000 0 3,000
80600 SOFTWARE MAINTENANCE 0 0 4,800 8,500 4,200
81000 POLICE SERVICES 468,650 482,191 515,500 508,500 597,100
51200 BLDG/MECHANICAL INSPECTORS 42,264 46,605 47,300 47,300 40,500
81240 FIRE INSPECTOR 0 0 0 0 0
82010 CLEANING/WASTE REMOVAL 0,445 6,526 7,075 6,375 6,525
83030 SNOW REMOVAL 32,369 9,272 30,000 26,000 30,000
84000 TREE TRW/REMOVAL/PLANTING/CLEARANCE 41,725 31,890 0 0 0
84040 STORM DAMAGE 5,794 1,307 0 0 0
85010 TELEPHONE 10,479 7,500 7,500 7,500 7,500
85011 TELEPHONE- NNDLINE 0 1,076 2,200 2,200 2,275
85018 CELL PHONE 0 2,037 2,643 2,692 2,805
85020 STREET LIGHTING POWER 26,578 84,012 40,710 35,000 38,000
85030 UTILITIES 22,043 30,788 47,131 33,152 30,071
85050 CAREEN 10,861 11,028 11,500 11,600 12,000
86060 NETWORK 8111 4,011 4,400 4,400 4,400
85070 INTERNEE SUPPORT 10,258 7,975 11,050 12,000 14,300
86010 MILEAGE 1,870 1,209 1,185 1,436 1,510
86020 TBAININ6-FIRE DEPT 0,630 12,766 16,000 15,000 16,000
80100 CONFERENCES/EDUCATION/ASSOCIATIONS 23,124 19,079 22,414 20,924 24,226
80200 MEDICAL EXAMINATIONS 2,048 2,625 2,000 1,500 2,000
86500 COOPERATIVE SERVICE 12,525 12,710 12,950 12,000 19,147
86700 EMERGENCY DISPATCH SERVICES(911) 0 0 0 0 0
86800 RADIO SUBSC0IBER FEE 0 0 1,300 1,060 1,056
87000 REPAIR AND MAINTENANCE 83,388 44,214 35,000 32,300 36,660
87010 BOULEVARD IANBBCAPING 2,604 1,046 4,500 1,000 2,500
87500 RENTAL OF EQUIPMENT 200 0 200 32 0
88000 INSURANCE & BONDS 54,287 54,606 61,930 68,477 64,010
89000 MISCELLANEOUS 13,643 16,457 12,850 2,750 12,950
89010 SPECIAL EVENTS 2,329 2,440 3,200 2,400 3,000
89030 ONE -CALL CONCEPT -LOCATES 1,001 0 0 0 0
TOTAL OTTER SERVICES CHARGES 915,724 926,955 982,048 919,582 1,003,285
TOTAL EXPENOHURES 1,506,950 1,543,726 1,633,002 1 588,087 1,705,028
OTHER TTNANC/NO USES
07000 TRANSFERS
TOTAL OTHER FINANCING USES 110,000 201000 20,600 20,600 20,000
110,000 20,000 20,000 20,600 20,600
TOTAL EXPENDITURES& OPIER USES 1.616,050 1.503.726 1.654.492 1,578,687 1,725,628
2-S
THIS PAGE INTENTIONALLY BLANK
2-9
LEGISLATIVE EXPENDITURES (111)
�il,J.11u d.JIIIW,VIlit VII 1,'ILI Itl,,l iL LJII d! Illd! 'i,i .1.I!, UJ 1 !L.Ia111.L Ili. , 1, J,u ' Ii 11,1, i!,ii III, ,III I..I. 11 JI 11. Ill 1ilI,!jLm,I ihll,LILdL 1,164,11111i
BUDGETARY OBJECTIVE:
The city council Is the legislative branch of city government and is responsible for the
establishment of policies and the adoption of local laws. It appoints the city
administrator and members of various advisory commissions. The city operates under
Minnesota Statute -Chapter 412 (the Plan A form of government), which gives the council
responsibility for policy decisions and legislative activity, but delegates the
administrative duties to the city administrator.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Mayor & City Council (60510) This item includes the part-time salaries for the mayor
and four council members.
Conferences/Education/Training (86100) Expenditures for conferences & schools,
memberships, meetings, and training are included here.
Commissions/Memhershios/Associations (86140) City's memberships and dues.
Estimated:
Association of Metropolitan Municipalities 2316
League of Minnesota Cities 4880
Ramsey County League of Local Governments 280
Cooperative Service (86500) The city offers financial support to selected agencies
through its cooperative service policy. Agencies include:
Estimated:
Minnesota Senior Federation 50
Northwest Youth & Family Services 8097
Housing Resource Center 5000
Insurance & Bonds (88000) This account Includes the premiums for open meeting
insurance and legislative workers' compensation.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Number of regular city 23 23 23
council meetings
Number of city council 10 10 10
workshops
2-10
ACCOUNT
NUMBER
ACCOUNT TITLE
LEGISLATIVE EXPENDITURES (111)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 21100 2007 2007 2008
COAIPEVSATION
60510 MAYOR & CITY COUNCIL 10,800 19,800 19,800 19,800 19,800
64012 FICA CONTRIBUTIONS 1.515 1,618 1.616 1,616 10616
TOTAL COMPENSATION 21,318 21,315 21,816 21,310 21,315
MADEIRA'S & SUPPLIES
70100 SUPPLIES 194 206 500 400 500
70410 LEGAL NOTICES 1,051 1,278 1,000 1,/00 1,100
TOTAL MATERIALS & SUPPLIES 1,245 1,484 1,500 1,500 1,600
O771ER SERVICES & CHARGES
80100 CONFERENCES/EDUCATION/TRAINING 1,919 1,185 2,000 500 2,000
8814O COMM188F0N9/MEM0ER9DIPS/AOSOCIATfONB 6,712 4,888 7,164 7,164 7,476
80500 COOPERATIVE SERVICE 12,525 12,710 12,950 12,900 13,147
88000 INSURANCE & BONDS 514 472 540 483 535
TOTALOnIER SERVICES & CHARGES 21,870 19,250 22,654 21,047 28,158
TOTAL IXI'ENR/7UnnEs
44.220 42,049 45.469 43,862 46,073
2-11
BUDGETARY OBJECTIVE:
The administrative department administers city government within the guidelines and
policies established by the city council, while advising the council on financial and
other policy matters. It includes general expenditures associated with administrative
employees in addition to general city operations.
ACCOUNT IIIGHII6HTS:
(XPENDMIRES & OTHER FINANCING USES
Regular Salaries (60100) See Appendix 1 for the personnel compensation
distribution.
Supplies (70100) This represents administrative office, coanputer, and other supply
expenditures.
Conferences/Education/Associations (86100) Expenditures for conferences &
schools, memberships, subscriptions, and meetings are included here.
Repair Office Equipment (87000) All repairs on office equipment including copier
maintenance costs.
Insurance & Bonds (88000) The premiums for municipal liability, property, crime,
public employee (administrative) bounds, and administrative workers' compensation are
here.
Indicator '2006 Actual 12006 Actual 12007
Estimate
Number of Falcon Flyers 12 12 12
published
Number of Falcon Heights 2 3 3
Newsletters published
Number of business 37 I 34 I 34
licenses issued
2-12
ACCOUNT
NUMBER
ACCOUNT TOLE
ADMINISTRATIVE EXPENDITURES (912)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2008
COMPENSATION
60100 2E61JTA11 SALARIES 100,896 107,440 116,010 117,700 130,100
00520 PART-TIME EMPLOYEES 16,701 13,255 12,000 18,000 13,800
64011 PERA CONTRIBUOONS 4,284 5,644 7,815 7,876 8,460
64012 FICA CONTRIBUTIONS 8,788 0,214 9,875 10,050 11,000
64031 1106PI1ALIZATIO8 13,647 14,117 18,125 13,725 14,603
64032 DENTAL 1,056 029 1,830 1,023 1,300
64033 LONG-TERM DISABILITY 187 173 180 198 147
64034 LIFE INSURANCE 328 301 323 280 200
TOTAL COMPENSATION 145,767 151,076 166,060 183,858 179,1310
MATERIALS& SUPPLIES
70100 SUPPLIES 7,050 8,384 8,000 8,000 8,300
70500 POSTAGE 1,705 3,410 4.200 3,600 3.900
TOTAL MATERMLS & SUPPLIES 8,815 11,704 12,200 11,000 12,200
OTHER SERVICES & CHARGES
60830 CONSULTANT 2,320 5.080 1,000 0 500
86010 MILEAGE 520 598 400 600 600
86100 OONFEHENCES/EDUCATION/455GCIA7/0N8 7,142 6,156 0,200 6,200 6,500
86110 MEMBERSHIPS 0 213 0 0 0
87000 REPAIR OFFICE EQUIPMENT 4,004 4,031 4,600 2,500 4,000
68000 INSURANCE a& BONDS 24,669 23,302 28,020 24,000 20,000
89000 MISCELLANEOUS 1,542 1,027 1.000 1,100 1,000
TOTAL OTHER SERVICES &CHARGES 41,316 41,318 41,820 34,400 92,200
TOTAL EXPENDHLO,ES
195,917 204,188 220,080 200,353 234,010
2-13
e1.Wi...F.JYuueJiAuema4un.'1uIJl., Al .I.I..lik •I1'II,.1 [II 11.1..1 P.1.. LW! II. illli I 1.11.e4 II' pi di hill! II LUI. u. vid LII
FINANCE EXPENDITURES (113)
BUDGETARY OBJECTIVE:
The finance department assists with the preparation of the city's annual budget and
administers the budget throughout the year. Other responsibilities include
management of the city's accounting, investments, and insurance coverage; preparing
the city's comprehensive annual financial report; and general financial management
services.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Regular Salaries (60100) See Appendix 1 for
distribution.
Supplies (70100) Includes office and miscellaneous
budget printing expenditures.
the personnel compensation
supplies along with CAFR and
Audit (80310) The annual audit services are apportioned out as follows:
45% to the General Fund Finance Department
55% divided between all other funds
Conferences/Education/Associations (86100) Expenditures Including conferences &
schools, memberships, and meetings are consolidated here.
Insurance & Bonds (88000) This includes the premiums for public employee
(financial) bonds and finance workers' compensation.
Ilndicator
Average rate of return on
Investments
Vendor checks issued
'2005 Actual
2.32%
1081
2.14
2006 Actual
3.96% 4.80%
1127 1162
2007
Estimate
ACCOUNT
NUMBER
ACCOUNT TITLE
FINANCE EXPENDITURES (113)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2000 2007 2007 2008
COMPENSATION
60100 REGULAR SALARIES 59,638 61,627 64,275 65,000 71,390
60520 PART-TIME RNANCE INTERN 7,470 13,459 9,000 9,000 11,500
64011 PERA GONNIIBUBONS 8,283 3,852 4,020 3,950 4,638
64012 FICA CONTRIRUSIONS 5,279 5,748 5,815 5,525 6,385
64081 HOSPITALIZATION 5,686 8,405 7,340 7,100 7,758
64032 DENTAL 458 508 555 500 545
64083 LONG-TERM DISABILITY 142 159 160 165 170
64084 LIFE INSWIANCE 886 352 850 423 425
TOTAL COMPENSATION 82,388 91,070 91,315 91,663 102,7513
MATERIALS & SUPPLIES
70100 SUPPLIES 224 11127 1,600 1,500 1,500
TOTAL MATERIALS & SUPPLIES 224 1,127 1,600 1,56D 1,500
OTHER SERVICES & CNARWES
80810 AUDIT 6,400 6,972 7,300 7,286 8,200
80880 RNANCIAL CONSULTANT 350 0 350 0 850
B0000 SOFTWARE MAINTENANCE 0 0 4,800 8,500 4,200
86010 MILEAGE 322 198 240 220 240
B0100 CONFERENCES/EDUCATION/A880CI010NS 2,241 8,487 2,200 2,200 2,500
88000 INSURANCE & BONDS 350 850 400 400 400
80000 MI60ELIANEOUS 350 416 350 850 860
TOTAL OTHER SERVICES & COMMIES 10,014 11,422 15,040 13,958 16,240
TOTAL EXPENDITURES
B2.626 904.519 106,555 107.121 120,498
2-15
LEGAL EXPENDITURES (114)
BUDGETARY OBJECTIVE:
si mar ,u,,�w��
The legal department provides legal services for the city including recommendations
and opinions on the clty's civil activities.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Legal Fees (80200) These legal services are currently provided through a contract
with the law firm of Campbell, Knutson.
2-16
1
LEGAL EXPENDITURES (114)
ACCOUNT
NUMBED ACCOUNT TITLE
O17IER SERVICES & CHARGES
80200 LEGAL FEES
80210 ZONING CODE UPDATE
TOTAL OTHER SERVICES & CHARGES
TOTAL EXPEMOIIHIIES
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2000 2006 2007 2007 2008
10,340 14,006 10,000 12,000 16,000
41046 8,842 0 2,600 1,600
20,885 18,248 16,000 14,600 17,600
20,885 18.248 16,000 14,000 17,600
2-17
". Yl tJli lilIllI i1,Y1�J1 1111 II Vldllld tl�LLlllccl ELECTIONS
LN,IL I J.1 EXPENDITURES
II `I li.1Vdllill�! �I lIIIL. iL ll�l.11l !I I, JLd1lel.lY II„Ili
JIJ
BUDGETARY OBJECTIVE:
The elections department provides elections services including establishing polling
places, hiring election judges, conducting elections, and tabulating ballots.
ACCOUNT HIGHLIGHTS:
EXPEN0ITURES & OTHER FINANCING USES
Regular Salaries (60100) Includes reallocation of staff time to represent actual cost.
See Appendix 1 for the personnel compensation distribution.
Part-time Emnlovees (60520) This expense line item varies with whether there was a
local election or a general election. In 2006, there was a general election. In 2007,
there was only a local election. In 2008, there will be a general election.
Renoir Other Eauinment (87090) Includes a maintenance contract on electronic voting
machines.
Insurance & Bonds (88000) Premiums for election workers' compensation are included
here.
IIndicator 2005 Actual 2006 Actual 2007 Actual
(Registered voters in city 3301 3372 3361
Voter turnout 1225 2588 1058
Voter turnout (percentage) 37% 77% 31%
2-18
ACCOUNT
NUMOEO
ACCOUNT TITLE
ELECTIONS EXPENDITURES (116)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2009 2000
COMPENSATION
00100 OEGULAR SALARIES 8,689 4,038 4,465 4,710 8,200
60529 PART-TIME EMPLOYEES 1,282 2,432 2,000 2,000 3,000
84011 PERA CONTRIBUTIONS 225 268 280 295 840
04012 FICA CONTRIBUTIONS 2d0 333 875 520 080
64031 11010TIALIZATION 0 370 725 095 761
64082 ITENEAL 0 29 56 50 86
04088 LONG-TERM DISABILITY 0 4 6 6 10
644084 LIFE INSURANCE 0 6 11 12 14
DOTAL COMPENR4T70M 6,886 7,467 8,117 8,290 10,010
MATERIALS IC SUPPLIES
70100 SUPPLIES
70500 POSTAGE
TOTAL MATERIALS & SUPPLIES
886 689 400 500 SOO
0 0 20 20 60
886 089 420 520 860
OTHER SER&7CES & CHARGES
80400 CONSULTING 3,216 0 0 0 0
86010 MILEAGE 19 79 105 80 180
87090 REPAIR OTHER EQUIPMENT 269 0 200 0 200
83000 INSURANCE & BONDS 0 0 0 0 0
TOTAL OTHER SERNCES & CHARGES 3,498 70 305 80 800
TOTAL EXPEND/TUBES
9,966 8,186 8.042 6,690 11,240
2-19
,,,,, COMMUNi6AiiiiNs EXP N®iruR�s,.,t11
1111116111wIilLIIiI;JIil'JLill.11: JIIIbIYIIII. II IIIII,I, IIYIIIIII,Y !II IIII 11, IIIIiUI arum II'rl l d.I ILI IIIJI11111V Lk L II,IYII W 11'WI 'Lid ..111WIIiIl hIi!LI Ii!nlldll 1,111111111
BUDGETARV OBJECTIVE:
The communications department is responsible for informing city residents of municipal
affairs. This includes public notices, city newsletters, and cable television broadcasts.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Regular Salaries (60100) These expenditures include the city's cable technician and
some salary support for the city's Deputy Clerk. See Appendix 1 for the personnel
compensation distribution.
Part-time Emolovees (60520) These expenditures include part-time salary support for
special events.
Newsletters (70420) The city publishes a newsletter each quarter for city residents and
sends out several miscellaneous communications during the year.
Postage (70500) This expenditure is for the bulk -rate mailing of newsletters.
Cable TV (85050) This is the citys portion of contributions to the North Suburban Cable
Commission.
Website (85060) Funds to upgrade and maintain the website.
Insurance & Bonds (88000) Premiums for cable equipment and communication
Workers' compensation are included here.
Special Events (89010) Community events with the exception of a staff event (see
account 97000 below) are now included in the communications budget. City special
events for 2008 include:
Recognize Volunteers, lee Cream Social, Dead of Winter, Fire Dept. Open House,
Welcoming Events, Informal Park Gatherings, Business Meetings, Community
Initiatives, Miscellaneous Other
The estimated costs for do not include full-time and part-time staff time allocated for
special events.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Websfte page views per NA* NA* 97,300
month (average)
Unique website visitors per NA* NA* 3,450
month (average)
Number of registered NA* NA* 200
emails for alerts
*Information Not Available
2-20
ACCOUNT
NUMBER
COMMUNICATIONS EXPENDITURES (116)
ACCOUNT TITLE
ACTUAL ACTUAL OU00ET ESTIMATED MIDGET
2005 2006 2007 2007 2006
COMPENSAAON
60100 REGULAR SALARIES 9,126 13,026 15,680 16,420 10,450
00520 PARTTIME EMPLOVEEB(Spealal Events) 626 759 1,600 1,200 1,600
64011 PE8A CONTRIBUTIONS 668 809 975 966 1,070
64012 FICA CONTRIBUTIONS 686 1,057 1,810 1,260 1,870
04031 ROSPITALIEATION 238 883 365 375 38O
64032 DENTAL 19 26 30 26 27
04033 LONGTERM DI8ABILJT7 5 20 32 42 44
64034 LIFE INSURANCE 8 44 90 76 78
TOTAL COMPENSATION 11,137 18,072 19,882 19,354 20,919
MATERIALS & SUPPLIES
70100 SUPPLIES B70 201 600 500 600
70420 NEWSLETTERS/INFORMATION 874 4,911 3,200 8,000 3,200
70500 POSTAGE 600 1,455 1,000 1.000 1,200
TOTAL MATERIALS & SUPPLIES 2,844 0,027 4,800 4,600 4,900
OTHER SERVICES & CTMR0ES
66010 TELEPHONE 6,866 7,500 7,600 7,60 7,600
85050 CABLE TV 10,801 11,628 11,600 11,00 12,000
B6000 WEBSITE 819 4,011 4,400 4,40 4,400
85070 NETWORK/IECHNICAL SUPPORT(141E1) 10,250 7,975 11,060 12,00 14,800
86100 OOMMISSIONS/MEMUERSRIPS/TIWINING 50 0 50 50
67090 REPAIR EQUIPMENT 140 27 100 100
88000 INSURANCE & BONDS _ 0 0 0 0
89010 SPECIAL EVENTS 2.329 2.440 8,200 2,0 3,000
TOTAL OTHER 8E0V/CES & CHARGES 30,326 99,576 37,800 37,80 41,350
TOTAL EXPENDIRSES
OTHER FINANCING USES
97000 TRANSFERS
TOTAL OTHER FLANGING USES
43.807 55.076 62,482 61.75 67.109
0
0
TOTAL EXPENDITURES R
OTHER FINANCING USES 48.807
0 0 O O
0 0 0 0
55,675 62,482 61.754 67,169
2-21
II li li I. IduiiuiL lelli iii Ills .iu li.il .i.i ...ii ..11 li .I. � I�i li'.. ..I uunJ'Ilini Al .ill 1, uii '�iJ �.i•�li�i. li�ll�
PLANNING &INSPECTION$ EXPENDITURES (117)
BUDGETARY OBJECTIVE:
This department processes all land use, building, and development requests. In
addition to performing land use and zoning code analysis/enforcement, staff assists
the city council and serves as liaison to the city planning commission.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Regular Salaries (60100) See Appendix 1 for the personnel compensation
distribution.
Consulting Planner (80400) The city currently contracts out for planning and design
services and for miscellaneous planning review with various other planning
consultants.
G1S Support (80500) Geographic Information System support includes Ramsey County
user group fee of $900 a year.
Inspectors (81210, 81220, 81230) The city also contracts out to individuals for
building, mechanical, and plumbing Inspections.
Conferences/Education/Associations (86100) Expenditures for conferences &
schools, memberships, subscriptions, and meetings are located here.
Insurance & Bonds (88000) Premiums for planning/inspection worker&
compensation are included here.
Indicator 2005 Actual 2006 Actual 2007
Variances processed 9 2
(Number of building permits 67 46
issued
Number of mechanical 105 111
permits Issued
Number of plumbing 39 31
permits Issued
2-22
.Estimate
1
60
95
32
ACCOUNT
NUMHER
PLANNING & INSPECTIONS EXPENDITURES (117)
A6000AIT TITLE
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2007 2008
COMPENSATION
60100 REGULAR SALARIES 31,537 87,090 42,410 41,720 46,400
60520 PART-TIME FIRE INSPECTOR 7,948 8,229 8,800 0,840 8,600
64011 PERA CONTRIBUTION& 1,700 2,216 2,680 2,610 3,000
04012 FICA CONTRIBUTIONS 3,276 8,547 3,910 3,950 4,180
64031 HOSPITALIZATION 2,044 1,097 2,625 1,600 1,901
64082 DENTAL 143 110 195 124 191
04038 LONG-1ERM 018401111Y 02 88 100 110 112
64034 LIFE INSURANCE 182 199 210 172 174
TOTAL COMPENSATION 46,922 54,373 60,700 60,326 64,658
1247171141,12 & SOPPL/ES
70100 SUPPLIES 489 148 400 150 400
TOTAL MATERIALS & SUPPLIES 469 143 400 150 400
OTHER SERVICES & CHARGES
B0400 CONSULTING PLANNER 960 2,160 2,000 1,500 2,000
9O500 018 SUPPORT 546 2,428 8,000 0 S,ODO
61210 BUILDING INSPECTORS 86,812 88,702 40,50D 40,600 42,60O
91220 MECHANICAL INSPECTORS 6,85R 0,008 0,600 6,800 9,000
61230 PLUMBING INSPECTORS 0 0 0 0 0
01240 FIVE INSPECTOR 0 0 0 0 0
B0010 MILEAGE 254 257 200 260 260
96100 CONFERENCES/EDUCATION/ASSOCIATIONS 991 S23 900 900 1,400
88000 INSURANCE & BONDS 0 0 0 0 0
TOTAL OMER 8EHPTCE8& OR4RSE6 44,908 51,268 58,400 49,050 56,960
TOTAL EXPENDITURES
92,405 105,984 114.500 110,426 121,106
2-23
AwlYlJpiYWll,iNI.Y 4Ii . ri .IIa...It.WI,nIli..Y. !NIA..Yl..Illvi6ul. L. I i . ,li I il I 1...111.11..IYi I h. Iii., Yll.1.1 i Ilk il!fill 'Hill Ilul, LiIILI.i L I ill Ali!. l lli Ylllii. i.li.l'll hale, ...1..5.1..... Y a.g b, i IQ: A, iY
EMERGENCY PREPAREDNESS EXPENDITURES (121)
u116tJlllllll!h!iVIIItJIVdIIV!IdI1Vl!Illlllllldl!d.IWIGI6hIi,i!II,{Yimpid'uVVIIYIltlkJY;u'II:,LI.0 ui!mVlih111619YrJl tl,udYIVIVuIIYkuIllSllll411{II,y;91YIIIIIIiIYIII!II61Idu:ill;li,ilJkVdl411iVYJiWIi!I!II�;VYiYWIY'!c!I
BUDGETARY OBJECTIVE:
This department Is responsible for public safety In the event of natural disaster or
other emergency. Expenditures are related to the preparation of the city's federal
disaster plan and the maintenance of emergency equipment.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & CRIER FINANCING USES
Regular Salaries (60100) Emergency preparedness duties are the responsibility of the
city's administrator working with public safety personnel. See Appendix 1 for the
personnel compensation distribution.
Supplies (70120) Minor emergency supplies related to emergency preparedness
equipment.
Insurance & Bonds (88000) Premiums for emergency preparedness workers'
compensation are included here.
2-24
ACCOUNT
NUMBER
EMERGENCY PREPAREDNESS EXPENDITURES (121)
ACCOUNT T1TLE
ACTUAL ACTUAL OUDBET ESTIMATED DUDGET
2005 2006 2007 2007 2008
COMPENSATION
60100 REGULAR BALA81E8 2,477 1,967 2,250 2,250 2,700
64011 PEUA CONTRIBUTIONS 118 120 145 145 175
64012 FICA CONTRIBUTIONS I88 160 175 178 206
64031 11081974113471197 269 212 380 210 22S
64032 DENTAL 21 12 28 16 28
64038 LONG-TERM PISARIIJTY 3 8 4 4 4
69034 LIFE INSURANCE 8 4 6 4 4
TOTAL COMPENSATION 8,079 2,487 2,958 2,808 3,344
MATERIALS a SUPPLIES
70120 SUPPLIES 21007 89 8.500 128 600
TOTAL MATERIALS & SUPPLIES 2,007 BO 3,600 126 500
077101SERNQES & CHARGES
88018 CELL PRONE 0 886 780 840 850
B5020 ELECTRIC 70 72 100 81 0
86100 CONFERENCES/EDUCATION/ASSOCIATIONS 187 48 800 0 500
B67700 EMERGENCY DISPATCH SVCS (011) 0 0 0 0 O
88800 RADIO SUBSCRIBES FEE 0 0 244 0 0
87091 CIVIL DEFENSE SIREN REPAIR 0 0 0 0 0
88000 INSURANCE& BONDS 63 0 0 0 0
TOTAL OTHER SERVICES & CI IIREN 277 1,002 1,624 921 1.350
MTAL EXPENDITURES 6,303 3,559 8.112 3.852 5.104
2-25
1
POLICE EXPENDITURES (122)
11.WIJIIdI 1411E1 III.lh„!.III,lJI 11.1,,1111.11. II, I:I I IIII.4I III 111I111111 II,II!I Iieald11.111'1111LII.1111Ill Ill illl)Illl,il:6ladl,�„
BUDGETARY OBJECTIVE:
This department is responsible for protecting the health and public safety of the city and
its residents. Included are crime prevention activities and the investigation and
enforcement of ordinances and state statutes.
ACCOUNT HIGHLIGHTS:
EXPEN011URES & OTHER FINANCING USES
Police Services (81000) Falcon Heights contracts for police services from the nearby
city of St. Anthony. Contracted services include a police officer assigned to the city
limits on a 24 hour per day basis.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Physical Arrests 628 850 875
Parking Violations 426 415 525
Traffic Violations 1690 2150 2140
2-26
POLICE EXPENDITURES (122)
ACCOUNT ACTUAL ACTUAL MIDGET ESTIMATED MIDGET
NUMBER ACCOUNT TITLE 2005 2000 2007 2007 200B
OTHER SEMMES at LaaRaES
81000 POLICE SERVICES 458,650 482,101 515,500 509,500 687,100
TOTAL OTHER SERVICES & MIMES 466,650 482,191 515,500 609,500 537,100
TOTAL EYPLA'0IT7/RES
468,860 482,101
615.600 808,800 687,tO0
2-27
mI I, 111111n wO:ILUW ilnleI . 1 HU i.i. alip 611.11..I., Ill LJ,A.. III u.0 n
PROSECUTION EXPENDITURES (123)
BUDGETARY OBJECTIVE:
This department handles the prosecution of legal offenders within the City of Falcon
Heights.
ACCOUNT HIGHLIGHTS:
EXPEND/TUNES & OTHER FINANCING USES
Legal Fees (80200) The city currently contracts out for prosecution services with
Hughes & Costello, Attorneys at Law on a retainer plus materials basis.
2-28
PROSECUTION EXPENDITURES (123)
ACCOUNT
NUMBER ACCOUNT TITLE
OTHFR SERVICES & C114R0ES
80200 LEGAL FEES
TOTAL OTHER SERVICES & CHARGES
TI MXL EAPE4AJIVSES
ACTUAL AaNAL BUDGET ESTIMATED IUDGET
2006 2006 2007 2007 2006
34.410 310 ae 32,000 33.900 34,000
34,410 81,926 32,000 33,300 34,000
34.410 31,926 32,000 33,300 34,060
2-29
Yi,�ee4ullu4
FIRE SERVICE EXPENDITURES (124)
IIr1iVVldiII;IIV,Vgllim6i`o.Jdi!io,dil611VIWld.i uVIJILiIdiBllfl L�IIfW:dl JJ�Il.I{�dl�l'J�lIIIId1l d63hll,tWJiiJmJ'!ILn'da', litf'i�,fl;'�h,V d!'uW'u�n�i. m W'i III'Jh aJ6'VilifilG9r,�tLflfddlhJililV'll!:WI6ii41
BUDGETARY OBJECTIVE:
This department is a volunteer firefighting squad providing s.rvices to Falcon Heights
and the neighboring city of Lauderdale.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OPHED FINANCING USES
Compensation (61510, 61520, 61540, 61550) Personnel costs are based on an
estimate of approximately 100 fire calls per year. See Appendix 1 for the personnel
compensation distribution.
Supplies (70100) Expenditures for office supplies and non -capital items related to the
fire department.
Motor Fuel & Lubricants (74000) Includes fuel and oil changes for firefighting
vehicles.
Training (86020) Expenditures for training and conferences & schools are accounted
for here.
Repair Other Equipment (87029) Repair costs on the city's firefighting equipment and
vehicles.
Insurance & Bonds (88000) Includes premiums on firefighting vehicles, equipment,
and firefighters workers' compensation.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Number of volunteer 24 22 22
firefighters
(Number of calls 104 78 110
(Number of false alarms NA 76 65
Number of calls to 31 18 27
Lauderdale
Number of Inspections 97 102 92
NA : Not available
2.30
ACCOUNT
NUMBER
ACCOUNT TITLE
FIRE SERVICES EXPENDITURES (124)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2007 2000
COMPENSATION
al ate BRILL COMPENSATION 7,002 13,557 13,390 13,000 94,000
61620 FIRE COMPENSATION 12,680 0,458 11,380 11,000 12,000
61540 SLEEPER COMPENSATION 7,212 466 0 0 0
61560 OFFICER COMPENSATION 10,366 11,407 13,080 12,256 13,980
64011 REM CONIUIBUTIONS 0 0 0 0 0
64012 FICA CONTRIRI/TIDNS 21012 2,442 8,056 2,600 8,000_
TOTAL COMPENSATION 40,778 84,826 41,785 39,155 48,040
MATERIALS & SUPPUEB
70100 SUPPLIES 4,382 4,261 5,000 4,800 5,000
70500 POSTAGE 0 0 0 0 0
74000 MOTOR FUEL& LUBRICANTS 1,505 7E11 1,000 1,100 1,100
77000 CLOTIIINO 1,867 718 2,000 14300 2,400
TOTAL MATERIALS & SUPPLIES 7,844 6,761 8,600 7,700 8,500
OIWER SERVICES & CHARGES
82010 CLEANING/WASTE REMOVAL 1,62 1,343 1,800 1,300 4,860
82011 LINEN CLEANING 1,26 833 900 800 000
66010 TELLiPRQNE 1,67 Q 0 0 D
86015 CELL PRONE 1,245 1,200 1,300 1,300
86010 MILEAGE 20 7 40 86 40
86020 TRAINING 0,63 12,766 10,000 15,000 16,000
80110 MEMGERSIIIPB 04 1,000 800 800 800
88120 SUBSCRIPTIONS 18 148 200 100 200
80200 MEDICAL EXAMINATIONS 2,04 2,628 2,000 1,800 2,000
86700 EMERGENCY DISPATCH SVCS (911) 0 0 0 0
80800 RADIO SUPPORT PEE 0 1,056 1,056 1,056
87025 IIAZMAT EQUIPMENT MAIM 0 0 1,600 2,000
87020 REPAIR OTHER EQUIPMENT 14,04 10,932 12,000 12,000 12,000
87092 REPAIR RADIOS 48 1,769 1,160 800 1,160
88000 INSURANCE & BONDS 18,78 16,172 10,100 16,500 16,100
80000 MISCELLANEOUS 89 798 800 600 800 _
TOTAL 07MER SERVICES & CHARGES 46,687 54,625 63,666 52,702 56,706
TOTAL EYPEWOITIMES
00.804 04.711 103,841 90,657 107,246
2-31
ue . and' iul it
i.,I I II,uuI IN��,,
FIRE RELIEF EXPENDITURES (125)
BUDGETARY OBJECTIVE:
Every year the State of Minnesota makes a payment to the cities to support the Fire
Relief Association. These funds are for the pension plan of each association.
ACCOUNT HIGHLIGHTS:
EXPEND/TUBES & OTHER FINANCING USES
MN STATE EWE AID (64040) This Is the total amount of fire aid received from the State
of Minnesota which serves as a pass through expenditure, ultimately going to the
Falcon Heights Fire Relief Association.
2-32
0
ACCOUNT
NUMBER ACCOUNF TITLE
COLPLWNSA77ON &ASO
04040 MN STATE FADE AID
TOTAL COMPENSATION& A/O
FIRE RELIEF (125)
ACTUAL ACTUAL DUDOET ESTIMATED n000ET
2005 2000 2007 2007 2000 _
57047 57.676 60,000 00,000 02,000
57,147 57,576 60,000 00,000 02,000
TOTAL E'A'PEN01nOOE0 57.147 67.076 00,000 00,000 02,000
2-33
CITY HALL & GROUNDS EXPENDITURES (131)
BUDGETARY OBJECTIVE:
The city hall and grounds department accounts for maintenance and supply
expenditures related to the city hall, grounds, and public works shop.
ACCOUNT HIGHLIGHTS:
EXPENDIWURES & OTHER FINANCING USES
Resular Salaries (60100) See Appendix 1 for the personnel compensation
distribution.
Supplies (70110) Public works shop or general city supplies.
Waste Removal (82010) Includes city hall refuse service and monthly cleaning.
Telephone (85010) Includes city hall phone service, maintenance contract, and long
distance charges. In addition, funds have been budgeted for Internet access charges.
Conferences/Education/Associations (86100) Expenditures for conferences &
schools, memberships, and meetings for public works employees are located here.
City Hall Maintenance (87010) Miscellaneous maintenance and repairs on city hall or
the surrounding grounds.
Insurance & Bonds (88000) The premium for building maintenance and repair
workers' compensation is included here.
2-34
ACCOUNT
NUMBED
ACCOUNT TITLE
C0MPLNSA77ON
aston HE0UL9D84IAILEO
60020 PARTr71ME,EMPLOY'EEB
64011.,:`r€NA}oxgkm,� IQfLa;
ebo/2 FICr1¢D,NY010 O.M1p11„8g,
84061 H00PI!A18TAT10N
04P32 DENIM.
64038 LOMOJEUM 016400717
64084 LIFE 18811114813E
romt COMPENe1%/ON
ACTUAL ACTUAL 8UDOE7 ESTIMATED BUDGET
2005 2006 toot 2007 2009
14,776 15,705 18,525 1D;47M ' '20,/d2:''
2,286 650 2080 700 2,84
0
®. 1.0pg6 ' TO? 4.(t) :. ,. ...�TI$1B
es,,
t,sb0 1,C3p, , 1,160" 7yx�6 1;726
1AO $j040 2;840 8>8SF'• =4�164
150 147 176 B8q 207
2$ 26 28 40 47
84 40 85 70 72
21,660 20,694 2B,$28 26je0,8r'' eU:120; „ .
MAIER/ALS A SUPPLIES
70110 SUPPLIES4;7�8 4.880 fi,000' 5,000 0,000
TOTAL HATER/ALS&S(S'PL/E8 4,769 4,Saa 5,000 5,000 6,000
07NE8 SEST/6E6 6 C%/A08f6
82010 WASTE REMOVAL 8,658 6,352 6:800 4,000 '4,000
85010 TELEPHONE 565 0 0 0 0
85015 CELL PHONE .�.0„ „9,gB; • 126, 1.16 145
85080 ETECTRIO 0;112 ' 11,p68 10,d146 T8,000 1,1;U0D
85030 NA'FU11&L GAS 8,142 6,171 0,890 8,600 0,800
WA�'1Epr?.:,;, .
86070 &Eivl, • 8101 ' $., 9,1!0®:, . 2;170 - 1 o56... ', •,1s0o0
85040
162 224 184 126 106
86100 CONEEOENOEB/EDUCATION01880OIATIONS 1,806 788 1,500 1,600, 1,500
87010 'C7i3',:I igtol» p6/FAOlJTlEBJuthG -MMNI 6,809- • 84688: . .0;600 ej601q• 7,000
69DBQrr,!iJsIIAA.iq 443owbs,;,4. 8,,9®P, s 1PR `a,28V,., ..411o9,F s;2a.6
80000 MISCEUA$'EOI$ 645 635 800 'lid 400
TOTAL OTMES Sf17%CES A CU4IOES a0,7B4 86,874 4H.98i 8B,G0T 42,326
. :r0NQ 02[012 U1S7E7 58,124, . 81.061. „ 76,244 .., ., 72,704 .76,446
2=S5
l• MOH
i
BUDGETARY OBJECTIVE:
This department is responsible for street repair and maintenance, while overseeing
snowplowing and other miscellaneous activities.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTIIER FINANCING' USES
Regular Salaries & Part-time Employees (60100, 60520) See Appendix 1 for the
personnel compensation distribution.
Snow Removal (83030) These services are performed by Ramsey County.
Conferences/Education/Associations (86100) Expenditures for conferences &
schools, memberships, and meetings related to streets.
Repair Euuinment (87000) Repairs on the city's vehicles and equipment.
Insurance & Bonds (88000) Premiums for municipal liability, vehicle, and street
construction and maintenance workers' compensation are Included here.
Indicator 2005 Actual 2006 Actual '2007
Estimate
Number of lost time injuries 0 0 0
Number of snow events 7 5 I 10
requiring plowing
2-36
ACCOUNT
NUMBER
ACCOUNT TITLE
STREET EXPENDITURES (132)
ACTUAL ACTUAL BUDGET ESTIMATED OUDOLT
2066 2000 2007 2007 2008
COMPENSATION
00100 REGULAR 8ITARIE8 22,734 26,564 28,700 28,556 81,500
00520 PART-TIME EMPLOYEES 6,930 1,385 2,280 1,100 2,350
01000 OVERTIME WAGES 115 0 0 0 0
64011 PERA CONTRTOVRONS 1,423 1,817 1,800 1,500 2,020
04012 FICA CONTRIBUTIONS 1,024 2,080 2,876 2,275 2,655
04081 HOBPITAUZATION 8,403 8,539 3,960 5,775 6,570
04092 DENTAL 402 316 825 525 854
64038 LONG-TERM DISABILITY 44 44 48 60 GB
64034 LIFE INSURANCE 80 54 60 112 115
TOTAL COMPENSATION 35,085 84,520 30,540 40,208 45,532
MATERIALS & SUPPLIES
70120 SUPPLIES 192 1,644 1,100 1,100 1,300
74000 MOTOR FUEL O LUBRICANTS 1,798 2,184 2,630 2,580 8,000
75000 BITUMINOUS PATCHING 470 170 600 000 GOO
75100 STREET SIGNS 683 794 1,100 500 600
77000 CLOTHING 589 891 1.000 000 1,000
TOTAL MATERIALS & SUPPLIES 3,607 5,680 6,890 5,080 0,400
OTMER SERVICES & CIUIROES
83080 SNOW REMOVAL 32,369 9,272 80,000 26,000 80,000
85015 CELL PHONE 0 182 68 87 1O0
86020 STREET LIGHTING POWER 20,678 34,012 40,710 85,000 38,000
80100 CONFERENCES/EDUCATION/ASSOCIATIONS 45 0 100 100 100
87000 REPAIR EQUIPMENT 873 292 1,500 1,000 1,500
87010 BOULEVARD MAINTENANCE 2,804 1.046 4,500 1,000 2,600
87011 REPAIR PICKUP TRUCK 0 2 0 0 0
87016 REPAIR TOHN DEERE 0 417 0 0 0
87120 STREET LIGHT MAINTENANCE 2,968 1,100 8,000 2,000 2,000
87600 RENTAL OF EQUIPMENT 200 0 200 82 0
88000 INSURANCE & RONDS 8,801 4,016 4,270 4,606 4,650
80000 MISVETIANE003 587 417 0 0 0
89080 ONE CAL. CONCEPTS -LOCATES 1,001 0 0 0 0
TOTAL OMEN SERVICES & CHARGES 71,006 60,755 84,348 88,624 78,910
TOTAL EXPENDITURES
OTHER FINANCING USES
97000 TRANSFERS
TOTAL OTHER FINANCING USES
110,547 90,978 _ 130,226 _114,662 180,842
0
0
0 0 0 0
6 0 0 0
TOTAL EYPENDIRWES &
OTHER FINANCING USES 110,547 B0,978 130.226
114,602 180.842
2-37
ill! 111111111
111 ENGINEERING EXPENDITURES (133)
BUDGETARY OBJECTIVE:
This department is responsible for the consultation and design for the construction of
public improvements.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTRER FINANCING USES
Endineerind Services (80100) The city currently contracts out fur engineering
services from Howard Green Company, Consulting Engineers.
2.38
ACCOUNT
NUMBER
80100
ACCOUNT TITLE
ENGINEERING EXPENDITURES(133)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2007 2006
OTHEN SERVICES & MAWS
ENGINEERING SERVICES 61228 7.622 9.000 0,000 9,000
TOTAL OTHIER SERVICES & CRAWS 0,228 7,622 9,000 9,000 0,000
TOTAL WEND/OWES
8,229 7,622
2-39
9,000 _ 9,000 . ___ 0,000
leiilikita, . [Ada, His
TREE PROGRAM EXPENDITURESJI
(1
BUDGETARY OBJECTIVE:
Flu yell el.i.i dui IL,tl 11
The tree program is responsible for maintaining the city's trees. The city has been
named "Tree City USA" by the National Arbor Foundation each year since 1990 for its
efforts.
ACCOUNT HIGHLIGHTS:
EYPENOIIURES & OTHER FINANCING USES
Regular Salaries & Part-time Employees (60100, 60520) The city contracts for
forestry services including diseased tree inspections.
Tree Trimming & Tree Removal (84010, 84020) The city contracts for these services.
In 2007, tree trimming and removal were moved to the Infrastructure Fund.
s Tree Planting (84030) Tree planting expenditures. In 2007, tree planting was also
moved to the Infrastructure Fund.
Conferences/Education/Associations (86100) Tree related conferences & schools,
meetings, and memberships are accounted for here.
Insurance & Bonds (88000) Premiums for tree program workers' compensation are
included here.
Indicator
.2005 Actual '2006 Actual 2007
Estimate
Number of boulevard trees 18 11 17
removed
Number of boulevard trees 38 23 26
planted
2-40
ACCOUNT
• WOOER
ACCOUNT TITLE
TREE PROGRAM EXPENDITURES (134)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGE
2005 2006 2007 2007 2068
COMPENSATION
60100 REGULAR SALABIEB 2,678 2,708 3,17E 3,176 3,620
60820 PART-TIME EMPLOYEES 146 0 0 0 0
64011 PERA CONTRIBUTIONS 166 168 200 200 240
64012 FICA CONTRIBUTIONS 210 251 250 250 280
64031 R0SPITALIZATION 895 264 860 800 670
64032 DENTAL 0 18 40 86 0
84033 LONB-TEEM DISABILITY 8 4 6 6 0
04084 LIFE INSURANCE 6 4 6 11 12
TOTAL COMPENSATNAV 3,70E 3,407 4,086 3,900 4,840
MAMMALS & SUPPLIES
70110 SUPPLIES 119 0 200 0 200
74000 MOTOR FUEL & LUBRICANTS 0 0 0 0 0
TOTAL MATTINILS B SUPPLIES 110 0 200 0 200
OTHER SERVICES & CHANCE
B0330 FORESTRY CONSULTANT 4,478 3,849 5,200 5,200 6,200
84010 TREE TRIMMING 12,06E 10,941 0 0 0
84020 THEE REMOVAL 27,262 12,814 0 0 0
84030 TREE PLANTING 7,69E 8,484 0 0 0
S4040 STORM DAMAGE 5,794 1,367 0 0 O
86010 MILEAGE 71 68 200 200 200
86100 CONFERENCES/EDUCATION/ASSOCIATIONS 130 140 200 200 200
88000 INSURANCE & BONDS 172 0 0 0 0
TOTAL OTHER SERVICES & COARSE 52,370 87,254 5,600 5,600 6,000
TOTAL EXPENDITURE
88,284 40,661 9,836 0,699 11,040
2-41
NTENANICIEI &,I A IuM11NISTRATi®N i E i .0 1i 11. .v „ .... ., ....,
ENDITURES (747)
.11 !! IJ illlli &Hi., 11
BUDGETARY OBJECTIVE:
The park maintenance and administration department is responsible for planning and
programming recreational activities and also coordinates park maintenance and
development of city parks, playgrounds, and related structures.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & 0/WER FINANCING USES
Redular Salaries & Part-time Employees (60100, 60520) See Appendix 1 for the
personnel compensation distribution.
Supplies (70100) Non -capital supplies used for the maintenance of the parks are
recorded here.
Telephone. Electric. Water,. & Sewer (85010, 85020, 85040, 85070) Charges for utility
expenditures Incurred by the maintenance and administration of the city's parks.
Conferences/Education/Associations (86100) Expenditures for conferences & schools
and memberships are located here.
Repairs & Maintenance (87120) This account includes repairs and building
maintenance on park structures and equipment, in addition to open space landscaping
(such as prairie restoration and maintenance of city park trails).
Insurance & Bonds (88000) Premiums for equipment, municipal liability, and parks and
recreation workers' compensation are included here.
Transfers (97000) These funds are transferred into the Park Programs fund (201) to
help support the parks and recreation activities of the city. See Appendix 2 for the 2008
schedule of transfers.
Indicator 2005 Actual 12006 Actual 2007
Estimate
Average satisfaction rating NA NA 90%
on post -use survey
Number of ice rinks flooded 7 5 6
Number of facility rentals 47 59 75
Total number of 291 254 400
participants in programs
NA : Not available for 2005 and 2006.
2-42
ACCOUNT
NUMBER
PARK MAINTENANCE & ADMINISTRATION EXPENDITURES (141)
ACCOUNT TIRE
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2008
COMPENSATION
00100 REGULAR SAIARIUS 46,941 54,907 85,875 86,525 88,400
60520 PART419E EMPLOYEES 14,097 3,591 5,600 5,000 5,840
60540 RINK ATTENDENTSSEASONAL 0 4,907 7,220 5,000 7,220
61000 OVERTIRE WAGES 0 0 0 0 0
64011 PERA CONTRIBUTIONS 8,621 8,898 2,210 2,300 2,495
64012 FICA CONTRIBUTIONS 5,676 4,822 8,700 8,575 8,995
64031 HOSPITALIZATION 7,687 7,788 5,755 6,061 6,661
64032 DENTAL 387 860 375 460 692
64033 LONG-TERM SPSARIUTY 87 74 80 70 74
04034 LIFE INSURANCE 251 110 105 100 110
TOTAL COMPENSATION 79,748 80,507 00,500 59,081 65,447
MATERIALS & SUPPLIES
70100 SUPPUE8 3,817 2,701 3,100 8,100 8,100
74000 MOT011 FUEL & LUBRICANTS 1,1 BS 2,056 11725 1,725 2,100
TOTAL MATERIALS & SLPPLIES 4,505 4,757 4,825 4,820 5,200
OTHER SERVICES G CHARGES
821.110 WASTE REMOVAL 0 0 275 278 275
85010 TELEPHONE 2,370 0 0 0 0
85011 TELEPHONE • LANOLINE 0 1,976 2,200 2,200 2,275
85015 CELL PRONE 0 426 370 320 850
85020 ELECTRIC 6,673 7,393 16,100 9,000 10,000
85080 NATURAL GAS 0 3,656 0 0 0
85040 WATER 467 1,024 900 700 900
85070 SEWER 878 290 825 315 315
86100 CUNFERENCEB/EAUCA710N/AS80CIA710N8 1,025 1,112 600 600 1,000
87120 FACILITIES & GROUNDS MAINTENANCE 3,711 12,116 6,000 0,000 6,000
88000 INSURANCE & 00ND8 7,827 7,880 8,400 9,389 10,000
89000 MISCELLANEOUS 8,835 1.270 200 200 200
TOTAL OTHER SERVICES&CHARGES 20,306 87,140 85,870 28,999 31,316
TOTAL EXPENDITURES
110,559 122,413 101.196 92,905 101,962
OTHER FINANCING USES
97000 TRANSFERS 151000 20.000 20,600 20,000 20,600
TOTAL OMER FINANCING USES 15,000 20,000 20,000 20,800 20,000
TOTAL EXPENDITURES &
OTHER FINANCING USES 126,559 142,413 121,7_95 113,605 122,562
2.43
.:„„
V®1®���V�Ii.iV• ��V\f Jail iii.®'iW�ii. ill 1 III' li
BUDGETARY OBJECTIVE:
This department covers any unallocated or unforeseen expenditures.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Miscellaneous (89000) Includes the unallocated contingency amount
Unallocated Compensation (89010) Thls includes any vacation or sick leave payouts
to employees who are retiring or leaving. Regular expected salary increases are
included in the departmental or fund budgets.
2-44
CONTINGENCY EXPENDITURES (192)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TITLE 2005 2008 2007 2007 2008
OTHER SERVICES & CHARGES
89000 MISCELLANEOUS 2,864 994 10,000 0 10,000
89010 UNALLOCATED COMPENSATION 2,902 100900 0 0 O
T RTAL OIRER SERVICES & CHARGES 6,808 11,896 10,000 0 10,000
TOTAL EXPENDITURES
6.800 11,806 10,000 0 10,000
OTHER FINANCING USES
97000 TRANSOERS 96.000 0 0 0 0
WEAL OHTEW F/A50VC/NS ORES 98,000 0 0 0 0
TOTAL EXPENDIT(MIES &
OTHER FINANCING GSM
100,80B 11,896 10,000 0 10,000
2-45
THIS PAGE INTENTIONALLY BIANK
2-46
I IL
SPECIAL REVENUE
NU FUNDS
:1ldi4ill!!h!4{1tli,iV4,oiihurididhl,1,Ahnh bl ul{'w1117YliLAelli:llli i1Ldd.ihitiaiI:IJI hid. i Ill Ji111,,ili�iILUn ali 1,1111111I II , �� hJ I,Jtl!I II i ,aiJtlhll!IJ LAITY NI III I{ IIVi� ,ILo,IAh Llid 6LAn,ll iltl 1E1111,111
PURPOSE:
Special revenue funds (a type of governmental fund) are used to account fur the
proceeds of specific revenue sources (other than debt service or major capital projects)
that are restricted to expenditures for specified purposes. The city presently has eight
special revenue funds, five of which have budgets for 2008. The remaining funds are
presented for historical purposes only.
1. Park Programs
2. water
3, Community Garden
4. Recycling
5. Citizen Corps Council/CERT 2008 Grant
5. Community/Economic Development
B. Lawful Gambling
7. Neighborhood Liaison/CCC 2007
8, CERT/CCC 2007
Annual appropriated budgets are adopted during the year for the citYs special revenue
funds.
BASIS OF ACCOUNTING & BUDGETING:
The measurement focus for special revenue funds Is on a spending or "Financial flow"
basis, which means only current assets and current liabilities are generally included on
their balance sheets. The fund balance (or net current assets) is considered a measure
of available spendable resources.
Special revenue funds use the modified accrual basis of accounting, under which
revenues are recognized when they become measurable and available as net current
assets, and expenditures are recognized when the related fund liabilities are incurred.
Budgets for special revenue funds are adopted on a basis consistent with generally
accepted accounting principles in the United States of America.
3-1
TOTAL SPFUYAL REVENUE FUNDS
FUND
NUMBER
FUND TMI.E
REVENUES:
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2906 2007 2007 2008
201 PARK PROGRAMS 11,021 13,542 23,125 23,900 24,61
203 COMMUNITY GARDEN 0 0 400 400 40
204 WATER 10,416 11,234 11,482 11,280 11,26
206 RECYCLING 43,582 46,487 42,278 42,274 48,44
207 CERT 2008 0 0 0 0 3,39
208 COMMUNITY & ECONOMIC DEVELOPMENT 1,206 1,174 1,292 1,206 1,31
209 LAWFUL GAMBLING 27 24 0 0
210 NEIGHBORHOOD MAISON/CCC 2007 0 0 2,903 2,003
211 5E117/050 2007 0 0 2.903 2.903
TOTAL REVENUES 06,251 71.460 04.377 65,015 84.41
OTHER FINANCING SOURCES
TRANSFERS 15.000 25,000 63.000 53.600 20,600
TOTAL OTHER FINANCING SOURCES 16,000 25,000 53,600 53,600 20,600
TOTAL REVENUES &
armpit FINANCING SOURCES
EXPENDITURES:
51,251 96.400 137,977 138,615 105,011
201 PARR PROGRAMS 26,086 82,610 43,195 42,665 44,64
203 COMMUNITY GARDEN 0 0 3,000 870 2,40
204 WATER 5,316 6,510 0,497 9,213 9,60
206 HEM/LING 39,139 36,535 42,503 39,406 44,84
207 CERT 2008 0 0 0 0 3,39
208 COMMUNITY & ECONOMIC DEVELOPMENT 1,232 4,874 30,805 24,909 5,81
209 IAWFULGIMBLING 638 888 0 0
210 NEIGHBORHOOD LIAISON/CCC 2007 0 0 2,003 2,903
211 52117/000 2007 0 0 2,903 2t903
TOTAL EXPENDITURES 78,200 81,417 134,686 121.934 110,59
OTHER FINANCING USES
TRANSFERS
TOTAL OTIIERFANANCINO USES
TOTAL ETPEYOTTUNES &
OTHER FINANCING USES
FUND BALANCE-JANUARY1
CHANGE IN FUND BALANCE
15,000 0 0 0 0
15,000 0 0 0 0
58.290 81,417 134,586 121,034 110,591
70,081 60,022 78,066 78,005 94,746
(7.038) 15.043 3,391 16.681 (5,560)
FUND BALANCE- DECEMBER31 63.022 78,065 91.456 94.746 89.166
3-2
100,000
140 000
120,00D
100,00D
00,000
00,00D
40,0
20,00D
160,000
140,000
120,000
100,000
80,000
00,000
40,000
20,000
SPECIAL REVENUE FUND REVENUES
(INCLUDING TRANSFERS)
19
2008 BUDGET 2007 BUDGET 2007 ESTIMATED 20 O BUDGET
SPECIAL REVENUE FUND EXPENDITURES
(INCLUDING TRANSFERS)
2000 ACTUAL 2000 BUDGET 2007 BUDGET 2007 ESTIMATED 2008 BUDGET
3-3
TOTAL SPECIAL REVENUE FUND REVENUES BY LINE ITEM
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT UTIY 21105 2006 2007 2007 2008
I REVENUES; I
INTERGOVERNMENTAL
33610 CCC/CERT GRANT 0 0 6,806 _ 5,806 3,395
33810 COUNTY GRANT -RECYCLING 11,609 10,447 10,674 10,674 11,841
33611 ST PAUL WATER NUM 0 0 0 0 0
TOTAL INTERGOVERNMELTAL 11,609 10,447 16,480 18,480 16,236
CHARGES FOR SERVIOES
34180 SOLID WASTE FEE 31,209 83,061 31,000 31.000 31,000
34180 WATER CHARGES 10,024 10,77B 11,000 10,600 10,1300
34181 SOLID WASTE PENALTY 0 0 0 0 0
34182 SALE OF RECYCIINO 0 0 0 0 0
34810 RECREATION FEES 5,888 7,665 19,700 18,500 18,910
84340 NONRESIDENT FEES 4,624 5,053 8,900 10,000 10,300
84500 WATER CIIARGEB 0 0 400 400 400
TOTAL CMAROES FOR SERVICES 61,800 56,768 05,000 65,700 06,410
ITNES It TOMTITS
30100 SPECIAL ASSESSMENTS 0 0 0 0 0
TOTAL FIFES & FORFEITS 0 0 0 0 0
MLSCELFANEOOS
80211 INTEREST ON INVESTMENTS 1,86 2,80 1,84 1,8B 1,31
36220 RENTS & ROYALTIES 1,15 1,15 1,15 1,15 1,15
36232 CONTRIBUTIONS • SCIIOIAMIIIP 33 80 40 30 30
36238 CONTRIBUTIONS"PR FROG & CERT 10
96293 CONTIBUUONS/3% LAWFUL 0411111.166
36234 CONT11181113ON8/10% LAWFUL GAMBLING
36400 MISCELLANEOUS
TOTALMISCELLANEOUS 2,96 4,25 2,60 2,83 2,76
TOTAL REVOLVES 06.26 71,400 84,87 85,01 B4,41
OTHER FINANCING SOURCES
39200 TRANSFERS 15.000 25.000 53,600 53,600 20.800
TOTAL OTHER RNAMOINO SOURCES 15,000 25,000 53,600 58,000 20,600
TOTAL REVENUES &
O M AR FINANCING SOURCES
81,251 96.460 137,977 138.615 105,011
3-4
ACCOUNT
NUMBER
TOTAL SPECIAL REVENUE FUND EXPENDITURES BY LINE ITEM
ACCOUNT TITLE
EXPENDITURES:
ACTUAL ACTUAL BUST ESTIMATED BUDGET
2005 2006 2007 2007 2000
COMPENSATION
60100 IBGUUIR SALARIES 5,154 10,065 17,576 17,710 21,410
60620 PART-TIME EMPLOYEES 4,784 0 0 0 0
60580 SEASONALEMPLOYEEB 14.749 14,848 18,800 14,000 14,500
04011 PERA CONTRIBUTIONS 320 835 1,135 1,125 1,400
64072 RCA CONTRIBUTIONS 1,899 2,202 2,370 2,492 2,758
04031 HO8PITAUZAIION 577 1,432 2,687 2,941 3,400
64082 DENTAL 103 178 260 295 261
64083 LONGTERM DISABILITY 15 29 88 88 26
64034 LIFE INSURANCE 20 42 60 07 40
TOTAL COMPENSATION 27,426 34,709 37,275 38,667 43,881
MATERA4L8 & SUPPLIES
90100 SUPPLIES 4,731 2,147 7,460 4,496 7,100
70400 NEWSLETTERS/PRINTS PUBLISHING 700 2,843 3,40a 1,860 2,400
70500 POSTAGE 0 115 200 200 200
73000 RECREATION EQUIPMENT 0 T04 13000 300 800
I0TAL M4TENIALS & SUPPLIES 5,488 5,800 12,050 6,826 10,500
CERT/CCC
60100 SALARY CERT P3OG ADMIN 0 180 180 149
64012 RCA EXPENSES FOR CERT PROG ADMIN 0 10 10 11
70100 SUPPLIES 0 800 461 0
80320 CERT IN6TRUGIOR/PRFP DELIVERY 0 192 108 0
80330 POLICE & FIRE 8491711101106 0 572 450 - 240
80840 CERT MEMBER EQUIPMENT 0 1,600 1,500 1,875
80860 CERT CIAe3ROOR11 EQUIP A OTTIER GEER ITEMS 0 266 260 400
B0300 CERT PRINITN6/DISTRIBUITON MATERIAL 0 0 0 0
80370 CENT DATABASE C08T0 0 0 0 0
TOTAL CERT EXPENSES 0 2,970 2,976 2,675
80600 PERSONNEL/CONTRACT SUPPORT 0
80001 FICA PER60NNEL/CONIR4CT SUPPORT 0
B0010 CRIME PREVENBON SEMINAR 0
80100 CITIZENS CORP SEMINAR 0
86106 OUIRFACO/PUDLID EDUCATION 0
33110 MEETING COSTS COD 0
80120 COLIARORATION C0616 cCC 0
86130 RISC OTHER CCC COSTS 0
TOTAL MC EXPENSES 0
OMER SERVICES & CHANGES
B0310 AUDIT 2,040 2,13
81900 OTHER PROFE8810NAL SERVICES 708 4,20
82030 RECYCI1N6 CONTRACT 80,711 31,11
B0100 ODNFERENCES/EDUCATION/A830C1ATIONS 0
87000 REPAIR/RENTAL OF EQUIPMENT 828
87120 REPAIRS & MAINTENANCE 0
87770 INBTRUOTOR SPECIALTY 0
88000 INSURANCE & PONDS 0
88500 BILLING FEES 208 17
88600 RECREATION. SCHOLARSHIP 0
89000 R78CEUANEOUS 5.094 3,17
TOTAL 0711E71 SERVICES 4 CNAR0E8 40,428 40,80
1,373 1,373 0
O 0 0
050 050 0
450 450 0
369 357 720
O 0 0
O 0 0
O D o
2,830 2,830 720
2,200 2,228 2,300
80,000 24,00D 5,000
21,726 30,600 30,500
O 475 B00
2,000 60O 1,000
400 0 400
8,000 8,000 8,000
O a 0
245 290 280
O 0 0
4,88E 4,812 4,595
79,455 70,745 52,815
CAPITAL OUI1AY
92000 OTHER IMPROVEMENTS 0 0 0 0 0
' 94700 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0 0
TOTAL CAPITAL 0111LAY 0 0 0 a 0
TOTAL EIPEN00HRE8
78,200 81,417 134,580 121,934 110,591
MEG FINANCING USES
07000 TRAM618R8 15.000 0 0 0 0
TOTAL O771EN FINANCING OSES 15,000 0 0 0 0
TOTAL EXPENOIR/RE5
DIRER FINANCING USES
88.200 81,417 134,586 121,034 110,591
3-5
BUDGETARY OBJECTIVE:
This fund is responsible for providing leisure time programs and activities in Falcon
Heights, while deriving revenue from recreation fees.
ACCOUNT HIGHLIGHTS:
REVENUES & O7IIER FINANCING SOURCES
Recreation Fees/Non-resident Fees (34310, 34340) The city collects revenue from
fees charged for recreation programs.
Transfers (39200) A transfer from the general fund park and recreation
administration department (141) is used to support city recreational activities. See
Appendix 2 for the schedule of transfers for 2008.
EXPENDITURES & OTHER FINANCING USES
Seasonal Employees (60530) Part-time help is obtained to lead and/or assist with
programs in the parks and recreation department. See Appendix 1 for the personnel
compensation distribution.
Recreation Supplies & Equipment (70100, 73000) Non -capital items used to assist
with the park programs and activities.
Insurance & Bonds (88000) Premiums for park program workers' compensation are
included here.
3-6
PARK PROGRAMS (201)
ACCOUNT ACTUAL ACTUAL RUD0ET ESTIMATED BUDGET
NUMOEO ACCOUNT TITLE 2005 2006 2007 2007 2008
6E6E61E82
01 OBOES FOR 9EREICEB
34310 RECREATION FEES 6,893 7,805 13,700 13,500 18,010
34340 NONRESIDENT FEES 4,624 5,059 8,000 10,000 10.800
TOTAL MAWS FOR SERVICES 10,457 12,016 22,600 23;600 24,210
NLSCETLANEOVS
36211 INTEREST ON INVESTMENTS 128 324 125 160 100
36282 CONTRIBUTIONS - SCROIARSUIP 336 300 400 300 300
36233 CONTRISUTIONS 100 0 0 _ 0 0
TOTAL MISCELLANEOUS 664 624 526 460 400
TOTALRENENU€S 11,021 18,542 23,125 23.060 24,610
0771ER FINANCING BOUBCEB
80200 TRANSFERS 15t000 20.000 20,600 20)000 20,600
TOTAL OMEN Sara980BB6E9 16,000 20,000 20,600 20,600 20,000
TOTAL REVENUES&
01M13717YANCINO SOURCES 26.021 33.542 43,726 44.560 45,210
EXPENDITURES:
COMPENSATION
80100 RE0III.4R 661416E8 0 8,305 9,965 10,144 10,800
60520 PART-TIME EMPL07EE8 4,704 0 0 0 0
011530 SEASONAL EMPLOYEES 14,94 14,848 14,300 14,000 14,500
64011 PERA COMM OTIONS 414 680 650 706
64012 FICA CONTRIBUTIONS 1,41 1,774 1,780 1,847 1,035
64031 IIOSPITALIMATION 792 1,810 1,750 1,001
64032 DENTAL 62 140 125 184
84083 LONG-TERM DISABILITY 7 20 17 18
64034 WE INSURANCE 18 80 25 26
101410011PEN84,706 20,04 26,214 27,695 28,558 30,018
16I7EBML0 & SWOWE&
70100 SUPPLIER 3,197 2,147 1,960 1,900 2,200
70440 POINT & PUBLISHING & ADVERTISING 706 2,630 3,000 1,600 2,000
73000 RECREATION EQUIPMENT 0 704 1.000 300 800
TOTAL AMIENMLS 4 SUPPLIES 9,904 5,490 5,060 3,700 5,000
DINER SERVICES & CR400E9
80310 AUDIT 610 53 550 557 576
80100 CONFERENCES AND EDUCATION 0 0 450 700
87600 RENTAL OF EQUIP/FACULTIES OPEN GYM- 028 500 0 0
87700 INSTRUCTOR - SPECIALTY 0 8,000 8,000 8,000
88000 INSURANCE Sr ROADS 0 0 0 O
88000 RECREATION • 6C1101AU6NIP 0 0 0 0
80000 MISCELLANEOUS 778 37 600 1,400 550
IDEAL OFNER SWIMS &CRAWS 2,116 00 0,550 10,407 0,825
TOTAL EXPENDITURES 26,065 82,61 43,195 42,305 44,849
FUND ORANGE- JANUARY 1
CHANGE IN 111110 BALANCE
FUND BALANCE - DECEMBEIR 31
1,670 726 1,658 1,658 3,559
(0441 032 530 1,896 867
728 1.658 2,188 3,653 3,020
3-7
:e].a.
COMMUNITY CAR®EN (2Q3)
BUDGETARY OBJECTIVE:
The Community Gargen fund accounts for costs associated with the community garden
located in Falcon Heights.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Community Garden Plot Foes (34500) The City collects revenues from fees charged
for use of the community garden.
Transfers (39200) A transfer is used to support the community garden. See Appendix
2 for the schedule of transfers.
EXPENDITURES & OTHER FINANCING USES
Supplies (70100) Non -capital items used to enhance the community garden.
Miscellaneous (89000) This account is used for miscellaneous expenses associated
with the community garden.
3-8
COMMUNITY GARDEN (203)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED RUDGEF
NUMBER _ ACCOUNT TITLE 2006 2000 2007 2007 200B
REVENUES:
CHARGE FOR SEANCES
34600 COMMUNITY GARDEN PLOT FEE 0 0 400 400 400
MISCELLANEOUS
30211 INTEREST ON INVESTMENTS 0 0 0 0
36400 MISCELIANEOIIM 0 0 0 0 0
TOTAL MISCELLANEOUS 0 0 0 0 0
TOTAL REGENUEIC 0 0 400 400 400
OTHER FINANCING SOURCES
39200 111ANSEE118 0 0 8.000 3,000 0
TOTAL OTHER FINANCING SOURCES 0 0 8,000 3,000 0
TOTAL REPENOES &
OTHER RAANCINO SOURCES 0 0 3400 3,400 400
EXPENDITURESt
4M7ERS1L8 & SC/PPUES
70100 SVPPPLIE6 0
O 8,OD0 870 2,400
OTHER SERVICES & CHARGES
80310 AUDIT 0 0 0 0 0
B1900 OTHER PROFESSIONAL SERVICES 0 0 0 0 0
89000 MISCELLANEOUS 0 0 0 0 0
TOTAL OTTER SERVICES & CHARGES 0 0 0 0 0
TOTAL EWENDIHRE6 0 0 3.000 078 2,400
WIND BALANCE • JANUARY 1
CHANGE IN WIND BALANCE
EUND BALANCE DECEMBER 91
O 0 0 0 2,624
O 0 400 2.624 C2,000)
O 0 400 2.624 624
3-9
ule.lw. d 10 li i'u All III12p kJ.
BUDGETARY OBJECTIVE:
The city water system is owned by the St Paul Water Utility as of 1998. The city has
some commitments to pay for the Installation of hydrants, relocation of hydrants, and
hydrant markers used to mark the location of the hydrants during the winter snow
season.
ACCOUNT HIGHLIGHTS:
REVENUES & OINER FINANCING SOURCES
Water Charges (38010) Funds are used for future hydrant purchases and repairs,
hydrant markers for the winter season, and to assist in the funding for a new fire
truck. St Paul Water Utility collects a surcharge on city resident's water bills and
distributes this revenue to the city.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Number of water main 0 4 0
breaks -
Average daily consumption 804 809 800
3-10
WATER (204)
ACCOUNT
NUMBER
1
ACCOUNT TITLE
REVENUES%
ACTUAL ACTUAL BUDGET ESTIMATED OUOOET
2005 2006 2007 2007 2008
INTERGOVERNMENTAL
88011 ST PAUL WATER UTILITY 0 0 0 0 0
TOTAL INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES
34180 WATER CHARGES 18,024 10,778 11.000 10,800 10.800
TOTAL CHARGES FOR SERVICES 10,024 10,778 11,000 10,800 10,900
MISCELLANEOIS
36211 INTEREST ON INVESTMENTS 892 466 462 480 450
TOTAL MISCELLANEOUS 892 466 462 480 450
TOTAL REYENCFS
10.416 11.294 11.482 11.280 11,250
EXPENDITURES:
COMPENSATION
60100 REGULAR !DIARIES
64011 PEIUI CONTRIBUTIONS
64012 FICA CONTRIBUTIONS
64031 HOSPITALIZATION
64092 DENIAL
64088 LONGTERM D18A81U0
64094 LIFE INSURANCE
TOTAL COMPENSATION
3,610 4,488 6,000 5,000 5,200
281 288 916 815 840
160 944 866 384 405
571 634 720 1,185 1,860
103 111 120 110 100
10 11 12 13 0
14 14 15 20 0
4,700 6,805 6,667 7,096 7,406
OTHER REJOICES & CRAWS
00310 AUDIT 510 698 660 S57 676
87000 REPAIR EQUIPMENT 0 0 1,500 600 1,000
87120 REPAIRS & MAINTENANCE 0 0 400 0 400
68500 BILLING FEES 108 02 130 120 120
60000 MISCELLANEOUS 0 0 350 0 0
TOTAL OTHER SERVICES® CHARGES 816 626 2,030 1,177 2,095
CAPITAL OUTLAY
04700 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0
TOTAL CAPITAL OUTLAY 0 0 0 0
OTTER FINANCING USES
97000 TRANSFERS
TOTAL OTHER FINANCING USES
701AL LXPENRIMIRES
FUND OAIANCE • JANUARY 1
CHANGE IN FUND BALANCE
16.000 0 0 0 0
16,000 0 0 0 0
20.316 8,610 0,487 8,213 0,600
19,860 9,760 14,464 14,464 17,861
(9,900) 4,724 1,986 3,067 1,750
FUND BALANCE-DECEMBER 31 0,780 14,454 16,480 17,651 18,801
3-11
RECYCLING (206)
BUDGETARY OBJECTIVE:
This fund accounts for costs associated with the city's recycling services; revenues
being derived from a county grant and user fees.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
County Grant - Recycling (33610) This grant is to help pay for recycling costs within
the city.
Solid Waste Fee (34180) City property owners are charged a quarterly fee on their
utility bills to account for this revenue.
EXPENDITURES & OTHER FINANCING USES
Regular Salaries (60100) See Appendix 1 for the personnel compensation
distribution.
Newsletters (70420) Solid waste news Is included in the city newsletter.
Recycling Contract (82030) The city contracts for its recycling services.
Insurance & Bonds (88000) Premiums for recycling workers' compensation are
included here.
Clean-uo Day & Mulch Activities (89010) The city offers residents a clean-up day in
cooperation with the St. Anthony Park and Como neighborhoods. A base fee is
charged to the city. Residents pay a user fee if they use the clean-up service.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Percentage of single family NA NA 84%
homes participating
(Amount of collected 470 483 490
materials (tons)
NA : Prior to 2007, the statistics Included both single family homes and apartment
Buildings with 18 or fewer units.
3-12
RECYCLING (206)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER 40000NT TITLE 2005 2006 2007 2007 2008
REYENUESI
INIERGOtWANMENTAL
33610 COUNTY GRANT -RECYCLING 11.600 10.447 10,674 10.674 11,841
TOTAL AYTENCOPERNMENTAL 11,600 10,447 10,674 10,674 11,841
CAARRES FOR SERVICES
34180 SOLID WASTE FEE 31,209 83,061 31,000 31,000 31,000
34181 SOLID WASTE PENALTY 0 0 0 0 0
34182 SALE OF RECYCLING 0 0 0 O 0
TOTAL CSASWES FOR STAMM 81,209 33,001 31,000 31,000 31,000
MLSCELL4NE08S
36211 INTEREST ON INVESTMENTS 764 1.079 600 G00 600
TOTAL MISCETLANEOOS 764 1,979 609 600 000
TOTAL NEPENCES
EMPENOIIlIRE8:
43.562 46,487 42.273 42.274 43,441
COMPENSATLON
00100 NSGUTAR SALARIES 1,544 2,276 2,010 2,67
64011 PLAA CONTRIBUTIONS 89 189 170 16
64012 FICA CONIRIRUM0N& 128 174 205 20
04031 ROBPUAILVTDON 6 0 7
04032 DENTAL 0 0 0
64032 LONG-TERM DISABILITY 6 6 6
64034 LIFE INSURANCE 12 16 16 1
TOTAL COMPEN&1AOP 1.778 2,610 8,013 2,88
6,410
355
415
228
29
8
16
6,458
M4TENL4l8 .0 APPLIES
70100 SUPPLIES 1,634 0 2,500 1,700 2,600
70420 NEWSLETTERS 0 204 400 350 400
70500 POSTAGE 0 116 200 200 200
TOTAL MATERIALS &SUPPLIES 1,534 310 8,100 2,250 3,100
SIREN SEAMEN & MAWS
S
80310 AUDIT 510 683 660 667 675
82030 RECYCLING CONTRACT 30,711 31,114 31,725 30,500 80,600
86100 CONFERENCES/EDUCATION/ASSOCIATIONS 0 0 0 25 100
88000 INSURANCE & BONDS 0 0 0 0 0
88600 BILLING FEES 102 87 116 110 110
89010 CLEANUP DAY & MULCH ACTINRIFS 4,604 1,671 4,000 3,000 4,000
TOTAL 071/81 SERVICES& GAMES 35,827 33,005 30,300 34,102 36,285
TOTAL £17'LWOIIL11IS
FUND DAIANCE • JANUARY 1
CHANGE IN FUND RALINCE
30,130 88.686 42.603 30.406 44,843
44,817 48,700 67,712 67,712 00,691
4A48 8.962 (230) 2.860 (1,402)
FUND BALANCE • DECEMBER 31 48,780 57,712 57,482 00.581_ 69,170
3-13
0..11..1i en. i I. iv11.11. na Iipl I..,..iiu„n1.1.1 II Ju.4...III AI. iI... nun io„u.,i.I. WI.
CITIZEN CORPS COUNCIL/CERT 2008 (207)
BUDGETARY OBJECTIVE:
This fund accounts for costs associated with performance of the CERT 2008 grant.
ACCOUMf HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Grant (33610) Grant obtained through the state of Minnesota.
Contributions from Particioauts (36233) Minimal contributions front the
participants being trained.
EXPENDITURES & OTHER FINANCING USES
Variety of line Items listing the projected expenditures needed to carry out
the purpose of the grant.
3-14
CITIZEN CORPS COUNCIL/CERT 2008 GRANT (207)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER A0000NT HILL 2006 2006 2007 2007 2008
REVENUES:
INTERGOVERNMENTAL
38610 GRANT 0 0 _ 0 0 9,808
TOTAL INTERGOVERNMENTAL 0 0 0 0 8,388
MISCELLANEOUS
90211 INTEREST ON INVESTMENTS 0 0 0 0 0
36293 CONTRIBUTIONS FROM PA4TTCPANTB 0 0 0 0 0
TOTAL MISCELLANEOUS 0 0 0 0 0
TOTAL REVENUES 0 0 3,306
OTHER FINANCING SOURCES
30200 TRANSFERS 0 0 0
TOTAL OTHER FINANCING SOURCES 0 0 0 0 0
TOTAL REVENUES &
OTHER FINANCING SOURCES 0 0 0 0 8,80E
EXPENDITURES:
COMMUNITY EMERG RESPONSE
TEAM CERT
60100 IMLARY-CERT PROG MAIN
64012 FICA EXPENSES
80820 INSTRUCTOR PREP/DELIVERY
80380 POLICE/FIRE INSTRUCTION
80340 CERT MEMBER EQUIPMENT
80350 0TI1ER CERT CIASSR0011 SUPPLY ITEMS
80860 PRINTING/DIST CERT MATERIAL
80870 CERT DATABASE COSTS
TOTAL CERT EXPENSES
80600 PERSONNEL/CONTRACT SUPPORT
80001 FICA
86010 CDC TRAVEL COSTS
86106 CERT TRAINING EXERCISES
86110 MEETING COSTS CCC
86120 COLLABORATION COSTS CCC
86130 M13C OTHER CMG COSTS
TOTAL COG EXPENSES
SHIER SERVICES & CRAWS
80310 AUDIT
TOTAL OTHER SVCS & CHARGES
0 0
O 0 G 0
O O o 0
OMER FINANCING USES
07000 TRANSFERS 0 0 0 0
TOTAL OTHER FINANCING IMES 0 0 0 0
14
1
24
1,67
40
2,67
72
72
0
0
TOTAL EXPENDITURES A
OTHER FINANCING USES 0 0 0 0 8,808
FUND BALANCE -JANUARY 1
CHANGE IN FUND BALANCE
O 0
O 0
0
0
O 0
O 0
FUND RAIANCE- DECEMBER 31 0 0 0 0 0
3.16
I.I
i ....i i�I�dJ i illy i ♦i i.i . .i. ill li .ill �� I i�i i ii�i iii i�li in. iiiui�Ji i II � i Lill �. i. IIY �II� ..i�v�� i i .i ii � .n�uin.. i�l�i
COMMUNITX/ECONOMIC DEVELOPMENT (208)
BUDGETARY OBJECTIVE:
This fund was created to provide funding for the administration and other costs
associated with community and economic development activities.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Rents & Royalties (36220) The lease of city easement for part of a private business
accounts for this revenue.
EXPENDITURES & OTHER FINANCING USES
Other Professional Services (81900) Expenses of updating the City's
Comprehensive Plan and other professional personnel hired for community
development issues.
3-16
COMMUNITY/ECONOMIC DEVELOPMENT (205)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TITLE 200E 2006 2007 200t 200E
REVENUES!
MISCELLANEOUS
38211 INTEREST ON INVESTMENTS 60 10 187 140 100
36220 RENTS & ROYALTIES 1,166 1,16E 1,16E 1,16E 1,156
88400 MISCELIANEOUB 0 0 0 0 0
TOTAL MISCELLANEOUS 1,206 1,174 1,202 1,296 1,816
TOTAL REVENUES 1.206 1.174 1.202 1.206 1,816
WREN FDVANCANO SOWER
89200 TRANSFERS 0 6,000 30,000 30.000 0
TOTAL OTHER MANCINO SOURCES 0 5,000 30,000 30,000 0
TOTAL REVENUES R
OTHER FM'4NCI NIL SOURCES
EXPENOITUBEIR
1,205 8,174 31,282 31,206 1.816
OTHER SERVICES N CHARGES
60310 AUDIT - 510 633 660 567 576
61000 OTHER PBOFFS810NAL SERVICES 708 4,298 80,000 24,000 6,000
69000 MI8CFtI4NEDU8 14 44 86 412 35
TOTAL OMER SERVICES A C11411OES 1,232 4,874 80,68E 24,089 5,010
TOTAL £4IEI'H/TUBES
FUND BALANCE • L4NUATH 1
CHANGE IN FUND MANGE
FUND BALANCE • DECCEMBER 81
1,232 4.874 30.68E 24,969 6,810
2,030 2,012 4,212 4,212 10,638
(27) 1,800 707 8,328 (4,295)
2,912 4,212 4,918 10,638 8,243
3-17
LAWFUL GAMBLING (209)
BUDGETARY OBJECTIVE:
This fund Is responsible for recording the contributions and city expenditures from
lawful gambling operations run by civic organizations within city limits per state
statute and city ordinance. In 2006, the funds of lawful Gambling were completely
depleted by the city.
ACCOUNT HIGHIJGHTS:
REVENUES & OTHER FINANCING SOURCES
Contributions (36233) Revenue from gambling operations remains minimal.
EXPENDITURES & OTHER FINANCING USES
Miscellaneous (89000) Expenditures incurred for administrative and monitoring
charges related to the lawful gambling operation.
3-18
LAWFUL GAMBLING (209)
ACCOUNT ACTUAL ACME BUDGET ESTIMATED BUOGET
NOMRER ACC®tiNTWITIE 2005 2008 2007 2007 2008
REVENUES:
ILSOLYL4NEOOS
36211 INTEREST ON INVESTMENTS 27 24 0 0 0
3(1288 CONTRIM I1ONS 8% 0 0 0 0 0
36284 OONTRIUOTIONS 10% 0 0 _ 0 0 0
TOTALILSGELLANEOUS 27 24 0 0 0
TOTAL REVENUES 27 24 0 0 0
EXPENDITURES:
OTHER SERVICES & CHARGES
80310 AUDIT 0 0 0 0 0
80000 MISCELLANEOUS (10% LAWFUL PURPOSE) 880 888 0 - 0 0
70(AL OTHER SERVICES & CHANGES 638 888 O0 0
TOTAL IXThWW1ZRES 088 888 0 0 0
POND BALANCE • JANUARY 1 1,473 864 (0) (0) (0)
GRANGE IN FUND BALANCE (611) (864) 0 0 0
FOND BALANCE • DECEMBER S1 864 (0) (0) (0) (0)
3-19
NEIGHBORHOOD LIAISON/CCC (210)
BUDGETARY OBJECTIVE:
This fund accounts for costs associated with performance of the Neighborhood Liaison
2007 grant.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Grant (33610) Grant obtained through the state of Minnesota.
Contributions from Participants (36233) Minimal contributions from the
participants being trained.
EXPENDITURES & OTHER FINANCING USES
Variety of line items listing the projected expenditures needed to parry out
the purpose of the grant.
3-20
CITIZEN CORPS COUNCIL/NEIGHBORHOOD LIAISON (210)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TIRE 2005 2006 2009 2007 2008
I REVENUE& I
INTERGOVERNMENTAL
88610 GIANT 0 0 2,003 _ 2.003
TOTAL INTERGOVERNMENTAL 0 0 2,003 2,903 0
MIS
86211 INTEREST ON INVESTMENTS 0 0 0 0 0
36233 OONTRIBUI1ONS FROM PABTIOPANTS 0 0 0 0 0
TOTAL MISCELLANEOUS 0 0 0 0 0
TOTAL REVENUES 0 0 2.003 2,903 - 0
OSIER MARGINS SOURCES
30200 RIANSFEIIS 0 0 0 0 0
TOTAL OTHER FINANCING SOURCES 0 0 0 0 0
TOTAL REVENUES &
OSIER ELN4NCINO SOURCES 0 0 2,903 2,003 0
EXPEMOITURES:
COMMUNION EMERO RESPONSE
TEAM CERT
60100 SALARY -PERT P006 ADMIN
64012 FICA EXPENSES
S0320 INSTRUCTOR PREY/DEL/VERY
80340 CERT MERBER EQUIPMENT
60350 OTMEN CERT ITEMS
B0860 PRINTING/DIST CERT MATERIAL
60370 CERT DATABASE COIT5
TOTAL CERT EXPENSES
00000 PERRONNEL/OONTRACT SUPPORT
80001 FICA
86010 CRIME PREVENTION SEMINARS
66100 CIRZENB 008P SEMINARS
66105 OUTREACII /PUBLIC EDUCATION
86120 COLLABORATION COSTS CDC
66130 MISC 0111ER CCC COSTS
TOTAL Oct EXPENSES
OTHER SERVICES & CHANCES
80310 AUDIT
TOTAL OTHER SVCS & CHARGES
0
0
017/E71FAV4NCLVO USES
07000 TIANsFERs 0
TOTAL OVER FINANCING INES 0
10TAL EXPENDITURES &
OTHER FINANCNO TEES
FUND BALANCE •JANUARY 1
ORANGE IN FUND BALANCE
FUND MANCE - OECEMOER 31
0
0
0
0
O 0
6
7
68
5
0
0
0
0
0
78
1,97 1,873
0
65 060
43 460
35' 357
0
0
2,83 2,880
O 0
O 0
O 0
O 0
2,003 2.003
0
0
0
0
O 0 0 0 0
O 0 0 0 0
O 0 0 0 0
3-21
CERT/CCC 2007 (211)
BUDGETARY OBJECTIVE:
This fund accounts for costs associated with performance of the CERT 2007 grant.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Grant (33610) Grant obtained through the state of Minnesota.
Contributions from Participants (36233) Minimal contributions from the
participants being trained.
EYPENDI/URES & O17/EII FINANCING USES
Variety of line Items listing the projected expenditures needed to carry out
the purpose of the grant.
3-22
ACCOUNT
NUMBER
38610 GRANT
CITIZEN CORPS COUNCIL/COMM EMERG RESPONSE TEAM GRANT (211)
ACTUAL ACTUAL MIDGET ESTIMATED MGM
ACCOUNT TITLE 2005 2000 2007 2007 200B
REVENUES:
INTERGOVERNMENTAL
TOTAL INTERGOVERNMENTAL
O 0 2,003 2,008 0
O 0 2,903 2,003 0
MISCELLANEOUS
30211 INTEREST ON INVESTMENTS 0 0 0 0 0
30233 CONTRIBUTIONS FROM PARTICPANTS 0 0 0 0 0
TOTAL MISCELUNEOUS 0 0 0 0 0
TOTAL REVENUER 0 _ 2,003 2,908 0
OTTER TMANCINI) SOURCES
89200 TRANSFERS 0 0 0 0 0
TOTAL OTHER FINANCING SOURCES 0 0 0 0 0
TOTAL REVENUES &
OTHER FNANCINO SOURCES
EXPENDITURES:
COMMUNITY PATERS RESPONSE
TEAM CERT
60100 SAIARY-0FM PR06 A0M1N
64012 FICA EXPENSES
70100 SUPPLIES
90820 INSTRUCTOR PREP/DELIVERY •NEW
00330 POIJCE & FIRE INSTRUCTION
80340 CERT MEMBER EQUIPMENT
00950 OTHER CERT ITEMS CURRENT MEMDERS
B0360 PRINTING/DIST CERT MATERIAL
B0870 CERT DATABASE COSTS
TOTAL CERT EXPENSES
BOOUO PERBONNEL/CONIRACT SUPPORT
B0601 FICA
B0010 CRIME PREVENTION SEMINAR
86/00 OUIIIEAOH/PUBLIC EDUCATION
B6110 MEETING COSTS CCC
B6120 COLLABORATION COSTS 000
B6130 MI8C OTHER CCC COSTS
TOTAL COG EXPENSES
O 0 2,008 2,003
O 6
80 45
10 10
57 45
1,80 1,50
20 26
2,00 2,00
OHTER SERVICES & CHARGES
90810 AUDIT O 0 0 0
TOTAL OTTER SVCS & CHARGES O O 0 0
OTIER FINANCING USES
07000 TRANSFERS 0 0 0 0
TOTAL OTHER FINANCING USES O 0 0 0
TOTAL EXPENDITURES &
OTHER FINANCING USES O 0 2,003 2,903
FUND D4LLNCE • JANUARY 1 0 0 0 0
CHANGE IN FUND SMARM 0 0 0 0
FUND BALANCE- DECEMBER 31 0 0 0 0
3.29
THIS PAGE INTENTIONALLY BLANK
3-24
DEBT SERVICE FUNDS
ilII,,,IIIIdIIIIIII,III.JI,i114.0111111 iIIILIIIIiJll dal I!III IdljVlu l III, I, I hill ii III III,I I. I. II hillV.IIH I .II L,h, .IIIIhIIII Illli In ,II, I I. illtlld,a ,I lllln M1..I II III III III,
PURPOSE:
Debt service funds are used to account for the accumulation of resources for the
payment of general Iong4erm debt principal, interest, and related costs. The city has
two debt service funds with outstanding long-term debt:
1. 1996 TIF Larpenteur Bonds
2. 1999 G.O. NE Quadrant Improvement Bonds
Annual appropriated budgets are not adopted for debt service funds because effective
budgetary control is alternatively achieved through general obligation bond indenture
provisions. However, debt service fund budgets are prepared by staff and reviewed by
the city council to assist in the citys overall financial planning.
BASIS OF ACCOUNTING & BUDGETING:
Debt service funds use the modified accrual basis of accounting, under which revenues
are recognized when they become measurable and available as net current assets, and
expenditures are recognized when the related fund liabilities are incurred. Major
exceptions to this basis are the payments for principal and Interest on general Tong -term
debt, which are recognized when due.
The basis of budgeting is consistent with generally accepted accounting principles In the
United States of America.
DEBT PAYMENT SCHEDULE:
YEAR
PRINCIPAL INTEREST
2008 330,000 52,407
2009 345,000 36,416
2010 365,000 19,278
2011 200,000 5,200,
TOTAL:
1,240,000 113,301
4-1
TOTAL DEBT SERVICE (FUNDS
FUND ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER FUND TITLE 2005 2006 2007 2007 2008
I REVENUES: I
315 1993 TIF REFINANCING BONDS 06 229 0 0 0
816 1996 TIE LARPENTEUR BONDS 3,170 641 800 0 84o
817 190O NE QUADRANT IMPROVMT BONDS 43,472 83,976 21,600 21,000 12,600
TOTAL REVENUES
40.738 34.540 22,400 21.000 12,940
OTHER EIMINCINR SOURCES
TRANSFERS 75,000 1407000 808,000 389,000 370,000
TOTAL 0771E11 FINANCING SOURCES 75,000 140,000 365,000 365,000 370,000
TOTAL REVENUES &
OMER FINANCING SOURCES 121.738 174.549 387.400 386,000 382,940
EXPENDITURES:
815 1993 TIF REFINANCING BONDS 46,691 0 0 0 0
316 1996 11F 1ARPENTEUR BONDS 162,660 206,632 212,540 211,715 207,285
317 1999 NE QUADRANT IMPROVMT BONDS 187,138 184,122 185,080 182,829 188,972
TOTAL EXPENDITURES
396.479 390.754 397.570 394.544 391,257
OTHER FINANCING USES
TRANSFERS 0 7.198 0 0 0
TOTAL OTHER FINANCING USES 0 7,198 0 0 0
TOTAL EXPENDITURES &
OTHER FINANCINO USES
FUND BALANCE • JANUARY 1
CHANGE IN FUND BALANCE
FUND BALANCE- DECEMBER 81
396.479 397.952 897.570 394.544 391,257
540,430 265,696 42,295 42,295 33,751
(274,741) (223,403) (10.170) (8.544) (8,317)
265.608 42,295 32,125 38,751 25,434
4-2
2008 DEBT PAYMENTS ALLOCATED PER BOND
NE QUADRANT NM
IMPROVEMENT
46.7%
2008 DEBT PAYMENTS ALLOCATED PER BOND
BOND
1998 TIF IARPENTEUR
1999 NE QUADRANT IMPROVEMENT
4-3
PRINCIPA/
TIF LARPENTEUR 1606
63.9%
INTEREST TOTAL
170,000 33,770 203,710
100.000 19.697 178,697
380,000 62,407 392,407
ACCOUNT
NUMBER
TOTAL DEBT SERVICE FUND REVENUES DV LINE ITEM
ACCOUNT TIT1E
REVENUES
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2000
FINF8 S' FORFEITS
80100 SPECIAL A8SE68MEN78 40.661 82,644 21.000 21,000 12,000
TOTAL PINES R FORFEITS 40,861 32,644 21,000 21,000 12.000
M/ROEIJANEOUR
36211 INTEREST ON INVF,sTMENTB 6,877 1,905 1,400 0 940
89130 BONG PROCEEDS 0 0 0 0 0
TOTAL MI*177I4NEOU9 5,877 1,906 1,400 0 940
TOTAL REVENUER 46.788 84.549 22.400 21,000 12.940
OTRER FINANCING SOURCES
89200 TRANSFERS
TOTAL 07R@R FINANCING SOURCES
76,000 140,000 863,000 365.000 870,000
76,000 140,000 365,000 365,000 870,00D
TOTAL REVENUES &
017IER FINANCING SMOGS 121,788 174,549 387,400 886,000__ _ 382,940
4-4
450,000
400,000
350,000
300,000
250,000
200,000
160,000
100,000
50,000
0
2008 TOTAL DEBT SERVICE REVENUES AND TRANSFERS
2005 ACTUAL
2006 ACTUAL
2007 BUDGET
4-5
2007 ESTIMATED
2008 BUDGET
ACCOUNT
NUMBER
TOTAL DEBT SERVICE FUND EXPENDITURES BV LINE ITEM
ACCOUNT TITLE
EXPENDITURES:
AORTAL ACTUAL BUDGET ESTIMATED BUDGET
2005 200E 2007 2007 200S
OMER SERVICES & CHARGES
B0310 AUDIT 1,680 1,066 1,100 1,114 1,160
TOTAL OMER SERVICES& CHARGES 1,680' 1,066 1.100 1,114 1,160
OEM' SERVICE
94000 DONO PRINQIPAL 296,000 306,000 820,000 820,000 880,000
94500 ROND INTEREST 95,002 91,000 07,470 67,404 52,407
94900 BOND FEES 4.007 01.080 9,000 6,966 7,700
711141 DE07SERVICE 394,049 889,638 896,470 393,430 890,107
TOTAL EXPENDITURES
896;479 890,754 997.570 894.544 881,267
OmER FINANCING USES
97000 TRANSFERS 0 7.198 0 0 0
707AL OmER FINANCING USES 0 7,198 0 0 0
TOTAL EXPEWOHURES &
077/ER FINANCINO USES
396.479 397,962
4-6
397,570
894.644 391.257
400,000
398,000
396,000
394,000
392,000
390,000
388,000
386,000
2005 ACTUAL
2008 TOTAL DEBT SERVICE EXPENDITURES
2006 ACTUAL
2007 BUDGET
4-7
2007 ESTIMATED
2008 BUDGET
wi 19931TIIF REFINANCING IRONIDS (315� ,,.,u li.,,ii ioi,i, dila,, ���h 1111 a u�
BUDGETARY OBJECTIVE:
This fund Is responsible for calling and retiring the district #1 1985 TIF bonds (307-
1886 Coffman) in 1994 and the district #2 1984B TIF bonds (306-Bullseye) in 1997.
This fund was fully refired in 2005.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Transfers (39200) Until 1998, funds were transferred in from the TIF #1 Improvement
Fund (412) which collects the associated fax increments. In 1998, transfers were from
the TIF #2 Improvement Fund (413), coinciding with the calling and refinancing of the
1984E TIF bonds (306) in 1997.
EXPENDITURES & OTHER FINANCING SOURCES
Transfers (97000) In 2006, the balance of this account was transferred to the TIF #2
Improvement Fund (413).
4.8
NUMBER
1993 TIE REFINANCING BONDS (315)
ACCOUNT TITLE
REVENUES:
ACTUAL ACTUAL BUDGET ESTIMATED DUOGET
2006 2000 2007 2007 2008
FINES & FORFEITS
38100 SPECIAL ABSE88ME.NT$ O 0 _ 0
TOTAL EINES&EOBFEITG 0 0 0
HISCELLAAEWU8
36211 INTEREST ON INVESTMENTS 00 220 0
TOTAL MISCE7LAM OIUS 96 229 0
TOTAL REVENUES
OTHER FINANCING SOURCES
39200 TRANSFERS
TOTAL OTHER FINANCING SOURCES
TOTAL REVENUES &
OTHER FTNANC/NO SOURCES
EXPENDITURES:
O
0
0
90 220 0 0 0
26,000 0 0 0 0
26,000 0 0 0 0
25.090 229 0 0 0
OTHER SERVICES & CHAROES
80810 AUDIT 810 0 0 0 0
TOTAL OTHER SERVICES & CRABOES 690 0 0 0 0
DEBTSERIICE
94000 BONO PRINCIPAL 46,000 0 0 0 0
04500 BONO INTEREST 1,181 0 0 0 0
04900 BONO FEES 0 0 0 0 0
TOTAL DEBT SERVICE 40,181 0 0 O 0
OTHER FNAA27NG USES
07000 TRANSFERS 0 7,198 0 0 0
TOTAL OTHER FINANCINO USES 0 7,198 0 0 0
TOTAL EXPEWOIn/RES 46,891 7 198 0 0 0
FUND BALANCE- JANUARY 1
CHANGE IN FUND BALANCE
EUNO OALANOE - DECEMBER 31
28,864 8,069 (0) (0) (0)
(21,896) (6,969) 0 0 0
6,909 (0) (0) (0) (0)
4-9
Yidl.tl JItI II II II MR ld nhllll lo4V l li Illlll�Jl 1111. IL IIA III II I16.1 It dIV'I
1996 TIF I.ARPENTEUR BONDS (316)
II � , ILI ia.u!I, P ll l i, I,I I,II.VII III.WSIIIIi,LJILill li is i..11JdI Wu110�1111!tlLYlli udiYVhWiva�dl�, II
BUDGETARY OBJECTIVE:
This fund Is responsible for the retirement of general oblication bonds issued in 1996
for the Larpenteur Avenue Project.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Special Assessments (36100) These assessments were levied against benefitted
property owners in 1997 for a 10 year period. Additional property assessments were
made in 1998 to additional benefited proporty owners. As the project continued in 1999
east of Snelling Avenue, additional benefited property owners were assessed.
DEBT PAYMENT SCHEDULE:
YEAR
PRINCIPAL INTEREST
2008 170,000 33,710
2009 180,000 24,870
2010 190,000 15,340
2011 200,000 5,200
TOTAL:
740,000 79,120
4-10
ACCOUNT
NUMBER
ACCOUNT TREE
REVENUES:
1996 TIF EARPENTEUR BONDS (316)
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2007 2008
PIES & FORFEITS
38100 SPECIAL ASSESSMENTS 0 0 0 0
TOTAL AWES &FORFEITS 0 0 0 0
MISCEILINEOU6
36211 INTEREST ON INVESTMENTS 3,170 341 800 0 340
39130 BOND PROCEEDS 0 0 0 0 0
TOTAL MISCELIANEOU5 3,170 341 800 0 340
TOTAL REVENUES 3.170 341 800 0 340
0111ER F/N4ACENR SOURCES
89200 TRANSFERS 50.000 100,000 200,000 200.000 210.000
TOTAL OTHER FINANCING SOURCES 60,000 100,000 200,000 200,000 210,009
TOTAL REVENUES &
017LER FINANCING ROLOCES
EXPENDITURES:
OTHER SERY/CES & CEMOVES
00310 AUDIT 8 0711ER CHARGES
TOTAL OTHER SERVICES & CHARGES
68.170 100,341 200,800 200.000 210,840
510 533 660 667 676
610 633 550 667 676
DEBT SERVICE
94000 BOND PRINCIPAL 106,000 155,000 165,000 166,000 170,000
94500 BOND INTEREST 56,834 49,685 41,990 41,992 33,710
94900 BOND FEES 1,306 1,414 6,000 4.186 8,000
TOM EBTSERVICE 162,140 206,009 211,990 211,158 206,710
rota aPENDITURES 162,650 206,632 212,640 211.715 207,286
FUND BALANCE- JANUARY 1
CHANCE IN FUND BALANCE
287,039 137,559 21,268 21,268 9,663
(109,4E101 (100,291) (11,740) (11,716) 3.055
FUND DAIANCE - DECEMBER 31 127,659
21,208 9,528
9.658 12,60E
4-11
1 s� .. . uA® 11 NI 11 ®VEMENT Bo y t 7 �)
IIY,h1141YILl till:11111, lie �1411YIS111i 1..1111., Iotll,Vll 1Y! I L8161L I. II, I i III!S .Will, III. d111 I I II�VYIJli Atli ,V I di I. li,LI! HI IV dI11V1 III II I! billhI Y1llaha 6,,I1LII IL ILlit lIIY VYULi
BUDGETARY OBJECTIVE:
This fund is responsible for the retirement of general obligation bonds Issued in 1999
for the NE Quadrant Street Improvement Project.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Snecial Assessments (36100) These assessments were levied against benefited property
owners in 1999 for a 10 year period.
DEBT PAYMENT SCHEDULE:
YEAR
PRINCIPAL INTEREST
2008 160,000 18,697
2009 165,000 11,546
2010 175,000 3,938
TOTAL:
500,000 34,181
4-12
1999 G.O. NE QUADRANT IMPROVEMENT BONDS (317)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TITTE 2005 2008 2007 2007 2008
REVENUES:
FINER & FORFEITS
30100 SPECIAL ASSESSMENTS 40,861 32.644 21,000 21,000 12,000
TOTAL FINES & FOR LRS 40,861 82,044 21,000 21,000 12,000
MISCELLANEOUS
36211 INTEREST ON INVESTMENTS 2,611 1,336 600 0 000
39130 BOND PROCEEDS 0 0 0 0 0
TOTAL MISCELLANEOUS 2,611 1,336 600 0 800
TOTAL REVENUES 43.472 33.979 21.600 21.000 12,000
OIWER FINANCING SOURCES
89200 TRANSFERS 0 40.000 166,000 165,000 180,000
TOTAL ORIER RMNCIN0 SOURCES 0 40,000 166,000 165,000 160,000
TOTAL REVENUES A
OTHER FINANCING SOURCES
43.472 73.979 180,60D
1 S6.000 172,000
EXPENDITURES:
OTRER SERVICES & «BARBER
00310 AUDIT & OTHER CHARGES
TOTAL 0770131 SERVICES S CRAMS
510 583 550 667 676
610 633 550 667 676
OMIT SERVICE
94000 BOND PRINCIPAL 145,000 160,000 155,000 155,000 180,000
94500 BOND INTEREST 38,037 81,915 26,480 25,472 16,097
94900 BOND FEES 3,591 1.674 4.000 1,800 4.700
TOTAL DERT SERVICE 186,828 188,589 184,480 182,272 188,397
TOTAL EXPENOMMIES 187.138 184.122 186.030 182,829 183,972
FUND BALANCE - JANUARY 1
CHANGE IN FUND DAIANCE
274,838 131,170 21,028 21,028 24,199
(143.666) (110,142) 1,670 3,171 (11,3721
FUND DAIANCE • DECEMBER 31 131.170 21.028 22.508 24,190 12,827
4-13
THIS PAGE INTENTIONALLY BLANK
4-14
CAPITAL PROJECTS FUNDS
'IVI,IIIIhJ.i.1, Lti 'hill 1,I11,,,tliti.IWIIpIVdll „Ilse ldljldull I,, dl, UIhI,' II1.,[,iiii ill, I I,I,I, ILIJI l.li.l „J III it dlli'L,. IIndIli9LIIJ,IIi!i JVI I V I, ildl Id Ili lid II IIL,
PURPOSE:
Capital projects funds are used to account for financial resources to be used for the
acquisition or construction of major capital facilities (other than those financed by
proprietary funds). The city has seven capital projects funds. Some are presented only
for historical purposes.
1. General Capital Improvements
2. Public Safety Capital, Improvements
3. Parks/Recreation/Public Facilities Capital Improvements
4. Tax Increment Financing District #1-2 Improvements
5. Tax Inurement Financing District #2.1 Improvements
6. Tax Inurement Financing District #1-3 Improvements
7. Infrastructure Improvements
Annual appropriated budgets are not adopted for capital projects funds because effective
budgetary control is alternatively accomplished through the use of project controls.
However, capital projects fund budgets along with a five-year capital Improvement plan
(on pages 7-1 to 7-11) are prepared by staff and reviewed by the city council to assist in
the city's overall financial planning.
BASIS OF ACCOUNTING & BUDGETING:
The measurement focus for capital projects funds is on a spending or "financial time
basis, which means only current assets and current liabilities are generally included on
their balance sheets. The fund balance (or net current assets) Is considered a measure
of available, spendable resources.
Fixed assets used in governmental fund operations are not accounted for in
governmental funds, but rather in the general fixed assets account group with no
depreciation calculated. Additionally, long-term liabilities expected to be financed from
governmental funds are accounted for in the general long-term debt account group,
rather than in the governmental funds.
Capital projects funds use the modified accrual basis of accounting, under which
revenues are recognized when they become measurable and available as net current
assets, and expenditures are recognized when the related fund liabilities are incurred.
Budgets for capital projects funds are adopted on a basis consistent with generally
accepted accounting principles in the United States of America.
5-1
TOTAL CAPITAL PROJECTS FCIN0S
FUND
NUMOE6
FUND TITLE
REVENUES:
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2000 2007 2009 2008
401 GENERAL CAPITAL 2,100 3,487 2,407 2,500 850
402 PUBLIC SAFETY CAPITAL 8,140 12,019 4,952 6,000 8,669
403 PARKS/REC./PUBLIC FACILIUES CAPITAL 6,250 88,482 8,191 5,000 3,830
412 TIE DISTRICT 01.2 IMPROVEMENTS 154,830 170,640 165,842 157,000 167,000
413 T1F DISTRICT 02.4 IMPROVEMENTS 34,707 62,586 43,081 43,950 41,300
414 TIF DISTRICT *1.3 IMPROVEMENTS 121 80,482 129,458 129,535 160,200
419 INFRASTRUCTURE IMPROVEMENTS 116,704 500,385 106,002 125,043 92,501
TOTAL REVENUES 322,439 1,006.981 450.023 468,028 409,260
OTHER FINANCING SOURCES
BOND PROCEEDS 0 0 0 0 0
TRANSFERS 110,000 7.108 0 0 0
TOTAL OTHER FINANCING SOURCES 110,000 7,198 0 0 0
TOTAL REVENUES &
OTHER I7NANCINO SOURCES
EXPENDITURES:
432,439 1y014,179 450,023 408,028 460,260
401 GENERAL CAPITAL 8,657 32,084 33,550 30,557 18,075
402 PE8U0 SAFETY CAPITAL 202,586 27,402 27,080 27,057 35,675
403 PARKS/REC./PUBLIC FACILITIES CAPITAL 67,473 51,780 63,100 57,107 71,075
412 11F DISTRICT 01.2 IMPROVEMENTS 2,385 407,693 120,250 292,517 66,575
418 T1F DISTRICT 02.1 IMPROVEMENTS 1,594 1,388 1,350 1,660 1,645
414 T1F DISTRICT *1-3 IMPROVEMENTS 1,700 88,244 130,885 130,828 161,575
419 INFRABTRUC7UUE IMPROVEMENTS 19,887 304,301 89,460 88,926 187,975
TOTAL EXPENDITURES 393,781 1,003,742 465,635 578.552 526,405
OTHER FINANCING USES
TRANSFERS 279,599 305,000 526,337 400,000 370,000
TOTAL OTHER FINANCING USES 279,599 305,000 520,337 400,000 370,000
TOTAL EXPENDITURES &
OTHER FINANCING USES
678.880 1,308,742 091,972
978.552 896.496
FUND BAIANCE • JANUARY 1 8,234,149 2,993,207 2,698,645 2,698,645 2,188,121
CHANGE IN FUND MALANCE (240.941) (294,5631 (541,049) (510,524) (427,235)
FUND VALANCE • DECEMBER 31 2.993.207 2,698.645 2,158,896 _2.188,121 1,780,888
5-2
CAPITAL PROJECTS FUNDS REVENUES
(INCLUDES OPERATING TRANSFERS)
1,200,000
1,000,000
800,000
600,000
482,439
400,000
200,000
0
2005 ACTUAL
1,400,000
1,200,000
1,000,000
000,000
•
--673,380
600,00D --
400,000
200,000
0
1,014,179
450,023 468,628
469,2UU
2006 ACTUAL 2007 BUDGET 2007 ESTIMATE 2008 BUDGET
CAPITAL PROJECTS FUNDS EXPENDITURES
(INCLUDES OPERATING TRANSFERS)
1,308,742
991,972 978,552
00R A0e
2005 ACTUAL 2006 ACTUAL 2007 BUDGET 2007 ESTIMATE 2008 BUDGET
5-3
TOTAL CAPITAL PROJECTS FUND REVENUES RV LINE ITEM
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNTTITIE 2006 2006 2007 2007 2008
I REVENUES: I
PROPERTY TAXES
30118 T4XINC9EMEN1S 161,517 264,000 292,416 291.256 342,000
MTAL PROPERTY TAXES 161,517 264,000 292,410 291,206 342,000
INTERGOVERNMENTAL
38400 TIF MKT VALUE HOMESTEAD CREDIT 19,20 18,290 11,00 11,000 8,00
88100 SODA GRAM' 0 0
38480 RAMSEV COUNTY TURNBACK 0 0
83410 OTHER GRANTS 0 0
33490 MINNESOTA STATE AID (DOI) 42,42 0 40,00 40,000 40,00
83430 MINNESOTA STATE AID 367,482 16,000
83431 RAMSEY COUNTY: BOSE:AWN 87,600 0
TOTALINIERGOVERNMEVTAL 61,62 473,242 61,000 60,000 48,00
SPECIAL ASSESSMENTS
30100 SPECIAL ASSESSMENTS 37,961 40,532 20,000 23,048 16,000
TOTAL SPECIAL ASSESSMENTS 37,961 48,632 20,000 23,043 15,000
MISCELLANEOUS
30211 INTEREST ON INVESTMENTS 69,784 144,090 86,608 87,700 64,26
80222 REFUNDS/REIMBURSEMENTS 0 0 0 0
36283 CONTRIBUTIUNB 1,650 778 0 0
86240 PARK DEDICATION FEE 0 76,000 0 0
86400 MIBCELIANEOUS . 0 11,342 0 0
TOTAL MISCETLANEOUS 71,384 231,208 06,608 87,7110 04,26
TOTAL REVENUES
322,439 1.006,081 460,023 468,026 469,26
OUTER FINANCING SOURCES
89130 BOND PROCEEDS 0 0 0 0 0
89200 TRANSFERS 110.000 7.108 0 0 0
TOTAL OTHER FINANCING SOURCES 110,000 7,198 0 0 0
TOTAL REVENUES &
OI7WER FINANCING SOURCES
432,439 1.014.179 450,023 466,026 460,260
5-4
TOTAL CAPITAL PROJECTS FUND EXPENDITURES BY LINE ITEM
ACCOUNT
NUMBER
ACCOUNT TITLE
EXPENDITURES:
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET'
2008 2006 2007 2007 2008
OTHER SERVICES & ONAOOES
00100 WAGEB/SAIADY/COMPENSATION 0 D 0 0
80100 ENGINEERING BERMES 17,121 0 0 0
80810 AUDIT 3,570 3,73 8,850 8,699 4,025
81000 07IIER PROFESSfONAL SERVICES 2,056 4,66 1,600 4,400 4,750
83010 SEALCOAT/ORACK 8EAE 0 51,30 0 0 0
84000 TREE TRIMMING 0 16,000 11,600 16,600
85000 TREE REMOVAL 0 22,000 11,880 22,500
80000 TREE PIMPING 0 11 A00 8,500 11,500
86500 TREE DAMAGE REPAIRS 0 6,000 2,200 6,500
69000 MISCELLANEOUS 2,092 1,62 2.000 1,039 2,320
TOTAL OSHEOSEOVICES & CINOOES 24,888 61,38 61,850 44,088 07,090
OEOTSEBVICE/C4PITAL MIME
90100 FIB047URE & EQNPMENT 2,799 82,481 88,600 80,000 12,600
91000 MACOINENY & EQUIPMENT 304,080 78,118 60,060 88,050 105,500
02000 OTHER IMPROVEMENTS 1,680 881,531 201,836 421,014 341,000
04900 BOND FEES 378 810 400 400 400
TOTAL OEOTSERVICE/CPITAL O0184Y 868,943 942,406 404,286 634,404 450,400
TOTAL EXPENDITURES 898.701 1,603.742 406.636 578.552 628.496
OTHER FINANCING f/SE8
07000 TRANSFERS 270,609 305.000 526.367 400,000 870.000
TOTAL OTILERF7NUNC/NS USES 279,899 305,000 520,837 400,000 870,0D0
TOTAL EXPENDIWUNES &
OINEO FINANCING USES
673,380 1,308.742 091.072 978.552 806,495
5-5
GENERAL CAPITAL IMPROVEMENTS .(407)
IIIl u1,1 ullhlhhIL .11111!I.'III J II ILI l! lilt l Idl'!.1I, LI 1. Id III 111.1111-1. Ili 1.. 111111 11 IL hill i 1 it, 11..1,1611„I!, I.,,,i, L III It..1
BUDGETARY OBJECTIVE:
This fund is used to account for the purchase of furniture, equipment, and general
maintenance items in accordance with the city's five-year capital improvement plan.
ACCOUNT HIGHLIGHTS:
EXPENDITURES £ OTIJER FINANCING USES
Furniture & Equipment (90100) This includes:
Computer Equipment 4,000
Telephone Equipment 500
G1S (Goverment Information System) 1,000
Cable/Electronic Equipment 2,000
Online Initiatives 5,000
For a detailed listing of capital uses and sources for 2008 through 2012, see the general capital
improvement section of the 5 Year Capital Improvement Plan on pages 7-2 and 7-3.
5-6
GENERAL CAPITAL IMPROVEMENTS (401)
ACCOUNT
NUMBED
ACCOUNT TITLE
REVENUES:
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2007 2008
INTERGOVERNMENTAL
88410 OTHER GRANTS 0 0 0 0
TOTAL INTER9OVERNMENTAL 0 0 0 0
M/.WEL/AA2"OU8
36211 INTEREST ON INVESTMENTS 2,166 8,487 2,407 2,500 850
86283 CONTRIBUTIONS, 0 0 0 0 0
SOTAL MISCELLANEOUS 2,166 8,487 2,407 2,600 858
TOTAL REPENL.IES 2.166 8407 2,407 2,500 8556
OTHER FINANCJN9 SOURCES
88200 TRANSFERS 0 0 0 0 0
TOTAL OTHER FINANCING SOURCES 0 0 0 0 0
TOTAL REVENUES &
OTHER PJNAMOINO SOURCES
EXPENDITURES:
OTHER SERVICES & CRARGEB
80310 AUDIT/PROFESSIONAL FEES
TOTAL OTHER SERVICES & CHARGER
2.166 8.487 2.407 2,500 856
610 538 650 657
510 538 650 557
576
576
CAPITAL OUTLAY
90100 FURNITURE & EQUIPMENT 2,799 82,451 33,000 80,000 12,500
91000 MACNINERV & EQUIPMENT 6$48 0 0 0 0_
TOTAL CAPITAL OUTLAY 8,147 32,451 83,000 80,000 12,500
TOTAL E%PENOJLURLS 8,657 82,984 _ 83,550 30,657 18.075
OTHER FINANCING USER
97000 TRANSFERS 0 0 0 0 0
71J7AL Odd/Ell FINANCING JSE8 0 0 0 0 0
TOTAL EXPENDITURES &
OTJLER FINANCING IMEs
FUND BALANCE . JANUARY 1
CHANGE IN FUND BALANCE
FUND DALANCE • DECEMBER 31
8,667 82,664 83,660 30,667 18,076
08,201 91,800 62,808 02,308 34,246
(6,491) (29.497) (31,143) (25.057) (12,219)
91,800 02.803 31.160 34.246 22,028
sa
tiLilf eil .hgl,J IIJIII 4 �L ulhi nil I...I 10
. PUBLIC SAFETY CAPITAL IMPROVEMENTS (402)
I,LVd i� II. L �.L.,: Jlu la lli„lidll.V. ..III S6 �, �dllln �!16.. I IJI I di ILL IL,I,I ! IJd: A n �,i I l � III. III. � {tl lli1,..II
BUDGETARY OBJECTIVE:
This fund is used to account for the purchase of machinery and equipment needed for
the fire department and the rescue services squad.
ACCOUNT HIGHLIGHTS:
REVENUES & OMER FINANCING SOURCES
Contributions (36233) This includes proceeds from the sale of excess or obsolete
public safety equipment or contributions from the general public.
EXPENDITURES & 077/ER FINANCING USES
Machinery & Equipment (91000) This includes:
Equipment General 5,000
Hoses and Adapters 4,000
SCBA 10,000
Fire Clothing 5,000
Communication 5,000
Hamlin School Crossings 6,000
For a detailed listing of capital uses and sources for 2008 through 2012, see the public safety
section of the 5 year capital improvement plan on pages 7.4 and 7-5.
5-8
PUBLIC SAFETY CAPITAL IMPROVEMENTS (402)
ACCOUNT ACTUAL ACTUAL BUDGET, ESTIMATED BUDGET
NUMBER ACCOUNT TITLE 2005 2006 2007 2007 2009
REVENUES:
INIER6OVERNVENTAL REVENUES
33100 MBA GRANT/0111ER GRANTS IN MD
TOTAL INTEROOVERABIENTAL
0
0
0 0 0 0
0 0 0 0
MISCEIAANEOUS
36211 INfERERT ON INVESTMENTS 8,140 8,010 4,962 5,000 8,569
80283 CONTRIBUTIONS 0 0 0 0 0
30400 MISCELLANEOUS 0' 4.000 0 0 0
TOTAL MISCELLANEOUS 8,146 12,019 4,952 6,000 8,669
TOTALREV.ENUES 8,146 12.019 4.052 5,000 8,559
OTHER FINANCING SOURCES
89200 TRANSFERS 110.000 0 0 0
TOTAL OTHER MAAGANO SOURCES 110,000 0 0 0
TOTAL REVENUES &
OTHER FINANCING SOURCES
118.146 12.019 4.962 6.000 8,669
EXPENDITURES: 1
077IER SERVICES & CHARGES
80310 AUDIT 610 533 660 567 575
TOTAL OTHER SERVICES & CHARGES 510 588 550 557 575
CAPITAL OUTLAY
01001) MACHINERY & EQUIPMENT 291,775 26,869 20,600 26,500 85,000
92000 OTHER IMPROVEMENTS 301 0 0 0 0
TOTAL CAPITAL OUTLAY 292,076 26,869 20,500 26,50D 85,000
TOTAL ETPENOHHREG 292,586 27.402 27,050 27.057 86,675
OTHER FINANCING USES
97000 TRANSFERS 0 0 0 0
TOTAL OTHER LTAHNCINO USES 0 0 0 0
TOTAL EXPENDITURES
OTHER FIN4NCIN0 USES
FUND BALANCE • JANUARY 1
CHANGE IN FUND BALANCE
FUND BALANCE • DECEMBER 81
292.580 27.402 27.050 27,057 36.575
354,244 179,804 164,421 104,421 142,884
(174,440) (16,363) (22.098) (22,057) (82,016)
170,804 164,421 142,823 142.864 110,848
5-9
i
PARKS/RECREATION/PUBLIC FACILITIES
CAPITAL IMPROVEMENTS (403)
LJilui3u14I411I.hIII LII, mu 1,J.iHI Jd UV I nl iiI,II !IIIIIIIIIVui!IU, kin IJ,Id6,!hII .I IV.JI°,auliJll.11 lull l.lk IILL l,hlll Mil I IIhI P11lI IL ilk d6,1II I lli.l II
BUDGETARY OBJECTIVE:
This fund is used to account for the purchase of equipment and other improvements to
city parks, facilities, and the public works department.
ACCOUNT HIGHLIGHTS:
EXPENDITURES & OTHER FINANCING USES
Machinery & [augment (91000) This amount includes:
Community Park 20,000
Curtiss Field Park .5,000
Grow Park 1,500
City Hall Repairs/Furnishings 5,500
Landscapog 2,000
Larpa duer Median Landscape Study 25,000
Hags/Hanging Baskets 7,500
Signs/Other 4,000
For a detailed listing of capital uses and sources for 2008 through 2012, see the
parks/recreation/public facilities section of the 5 year capital improvement plan on pages 7-6
through 7-8.
5-10
PARKS/RECREATION/PUBLIC FACILITIES CAPITAL IMPROVEMENTS (403)
ACCOUNT ACTUAI. ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TITLE 2005 2008 2007 2007 2008
1 REVENUES: I
IN7EROOVERNMENTAL
38480 DNR GRANT 0 0 0 0 0
TOTAL IA 7EROOVEONMENTAL 0 0 0 0 0
MISCELUNEOUS
80211 INTEREST ON INVESTMENTS 4,700 7,605 5,101 6,00
88233 CONTRIBUTIONS 1,560 775 0
38240 PARR DEDICATION FEE 0 75,000 0
88400 MISCEITANEOUS 0 8,162 0
TOM MISCEHANEOIA7 0,256 68,432 5,161' 6,00
TOTAL REYEM@S
0,266 88,482 6.191 6,00
3.88
3,8
3.83
OMB? FINANCING SOURCES
80200 TRANSFERS 0 0 0 0
TOTAL OJRER FINANCING SOURCES 0 0 0 0
TOTAL REVLB,'UES &
OTHER FINANCING SOURCES 6.250
86,482 5.101
5.000 3.680
I EXPENDITURES:
07RER SERVICES & CHARGES
80310 AUDIT 510 588 560 657 575
81900 OTHER PROFESSIONAL SERVICES 0 0 0 0 0
TOTAL OTHER SERVICES & CHARGES 510 593 550 667 576
CAPITAL OUTLAY
91000 MACHINERY & EQUIPMENT 66,968 51,247 B2,550 56,550 70,500
02000 PARK DEDICATION IMPROVEMENTS 0 0 0 0 0
TOTAL 114PITAL OUTLAY 66,068 51,247 62,550 56,650 70,600
TOTAL EXPENDITURES 67,473 51.780 88.100 57.107 71.076
OTHER FINANCING USES
97000 TRANSFERS 284 0 0 0
TOTAL OTHER FINANCING USES 284 0 0 0
TOTAL EVPE.NORT/RES &
O77I£R MASONS USES
FUND RAIANCE- JANUARY 1
CHANGE IN FUND BALANCE
FUND BALANCE- DECEMBER St
67.757 51,780 68,100 57,107 71,075
232,890 170,889 205,541 205,541 168,484
(01.601) 34,862 (57,009) (52.1071 (07,2891
170.889 205,541 147.632 153,434 86.195
5-11
.ullui1� 41 I..1411,11, II1i I hi sill Lill 411 4 o14.II.I. Li . 1111 II IOU. I.1Y J 1 .i tLAI LI11
TIF DISTRICT #1-2 IMPROVEMENTS (41.2)
BUDGETARY OBJECTIVE:
This fund is used to account for costs associated with capital projects within tax
increment district #1-2.
ACCOUNT HIGHLIGHTS:
REVENUES & OTHER FINANCING SOURCES
Tax Increments (30113) These increments are collected In the Capital Projects Fund
and transferred to the 1996 TIF Larpenteur Ave Debt Service Fund (316).
HACA TIF Makeup (33400) This Is a set amount of HACA funds to make-up for the
shortfall in the TIF bond fund.
EXPENDITURES & OTHER FINANCING USES
Other hnurovements (92000) In 2008, the budgeted amounts are for:
Street Improvements 50,000
Transfers (97000) Transfers are made to the 1996 TIF Larpenteur Bond Fund
(316).
See Appendix 2 for the 2008 schedule of transfers.
5-12
TIF DISTRICT #1-2 IMPROVEMENTS (412)
COUNIV TIF 9 51 (COFFMAN HOIJSIM6)
ACCOUNT
MURDER
ACCOUNT TITLE
REVENUES:
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2005 2006 2007 2007 2006
PROPERTY TAXES
80118 TAX INCREMENTS 117.777 119.514 121.125 120.000 141,000
TOTAL PROPERTY TAXES 117,777 1/0,514 121,128 120,000 141,000
LNTEROOYERNMEVIAL
83500 TIF MKT VALUE HOMESTEAD CREDIT 19,204 18,290 11,000 11,000 8,000
TOTAL INTERGOVERNMENTAL 19,204 18,200 91,000 11,000 8,000
MISCELLANEOUS
88211 INTEREST ON INVESTMENTS 17,358 38.836 26,714 26,000 18,000
TOTAL MISCELLANEOLS • 17,358 38,886 26,714 26,000 18,000
TOTAL REVENUES
OTTIER FINANCING SOURCES
89200 TRANSFERS
TOTAL OTHER FINANCING SOURCES
TOTAL REVENUES &
OTHER FINANCING SOURCES
EXPENDITURES:
154,880 176,640 155042 157,000 167,000
0
0
O 0 0 O
O 0 0 0
154,889 178,640 158,842 157,000 167,000
OTHER SERVICES & CHARGES
80810 AUDIT 610 533 550 557 575
81000 OTHER PROFESSIONAL SERVICES 817 2,085 500 3,200 8,500
89000 MISCELLANEOUS 9,058 1,106 1,200 1.200 1,500
TOTAL 07HERSERVICES&CHARGES 2,385 3,724 2,250 4,957 5,575
CAPITAL GMAT
92000 OT11ER IMPROVEMENTS
92005 CLEVEUWD IMPROVEMENTS
92010 IIAMI NE/H0YT PROTECT
92020 SIDEWALK/ADA COMPLIANT
92090 8T. MAIM STREET UPGRADE
92040 CITY CORNER MARKERS/STREET SIGNS
TOTAL CAPITAL OLHTAY
TOTAL EXPENDITHRES
O 0 6,740 50,00
O 18,000 16,200
347,799 100,000 260,000
28,589 0 865
15,867 0 1,790
11.715 0 1,965
408,969 118,090 287,580 50,00
2.88 407.693 120.250 292,517 55.57
OTHER FINANCING USES
97000 TRANSFERS 50,000 74,000 70,000 70,000 168,000
TOTAL OTHEHFIN4NCING USES 50,000 74,000 70,000 70,000 168,000
TOTAL EXPENOHHRES &
OTHER FINANCING USES
FUND BALANCE -JANUARY 1
CHANGE IN FUND BALANCE
FUND BAANCE-DECEMBER 91
52.885 481,693 100,250 382,517_ 223.575
752,404 854,358 549,305 549,805 343,7813
101.054 (305,0531 (81.408) (206,5171 (56,575)
854,358 549,305 517,897 348.788 287,213 -
5-13
i,umm�,iim,ii,,n,,mdu ITIIFIDIISTRICTIu#2-1,:+I`IMPROVEMENTS1(4113)I i.i mr. u „ lin !Hill�
BUDGETARY OBJECTIVE:
This fund is used to account for costs associated with capital projects within tax
increment district #2-1.
ACCOUNT HIGHIJGHTS:
REVENUES & O17/ER FINANCING SOURCES
Tax Increments (30113) These Increments were collected in the Capital Projects Fund
and transferred to the 1996 TIF Larpenture Ave Debt Service Fund (316).
ETPENDI1T/RES & OTIIEII FINANCING USES
Miscellaneous (89000) Includes administrative fees on tax increments for 1996.
Transfers (97000) In 2005, a transfer went into the 1996 TIF Larpenteur Ave bond
fund (316).
See Appendix 2 for the 2008 schedule of transfers.
5-14
TIF DISTRICT #2-1 IMPROVEMENTS (413)
COUNTY 11F 4 42 (BUUSEYE)
ACCOUNT
NUMBER
ACTUAL ACTUAL ou0CET ESTIMATED BUDGET
. ACCOUNT TITLE 2005 , 2006, 2007. 2007 2006
REVENUES:
PROPERTY TARES
30118 TAX INCREMENTS 38,740 49,035 41.952 41.960 41,000
TOTAL PROPERTY TAXES 38,740 49,085 41,962 41,950 41,000
411SCE7L4NEOOS
80211 INTEREST ON INVESTMENTS 967 8.351 1429 2.000 SOB
TOTAL MISCELLANEOUS 967 8,651 1,129 2,000 809
TOTAL REVENUES
34.707 52.5E16 43.081 43,950 41.808
OTHER ATN4NCINO 801/178EB
39200 TRANSFERS 0 7.198 0 0 0
TOTAL OTHER HAMMING SOURCES 0 7,198 0 0 0
TOTAL REVENUES.&
OTHER 19N4NCINO SOURCES
EXPENDITURES:
84.707 59.784 43,081 48.950 41.308
OTHER BERVICE8 & WARMS
80810 AUDIT 610 638 550 657 575
81900 OTHER PROFESSIONAL SERVICES 817 554 500 700 750
89000 MISCELLANEOUS 267 251 800 303 320
TOTAL OTHER SERVICES&CHANCES 1,594 1,838 1,850 1,560 1,645
TOT4L ETPENDITURES
1,594 1,888 1.850 1.560 1,845
OTHER FINANCING USES
07000 TRANSFERS 25,000 26,000 130000 130,000 42,000
TOTAL MIEN FINANCIA8 CSES 25,000 26,000 130,000 180,000 42,000
TOTAL EXPENDITURES &
OTHER FINANCING USES
FUND BALANCE • JANUARY 1
CHANGE IN FUND DAIANCE 8.113
FUND BALANCE • DECEMBER 81 67.490
26.594 27,338 131,350 131,560 48,646
59,380 67,499 90,946 99,946 12,386
32,446 (88.2691 (87.610) (2.887)
5-15
99.946 11,897
12,888 9,999
1Ii,J61111u1 d7 i,TIF
ll J.IiLl ELI�WIII', 1 II!®I'SIli III'ItlJ iii 1I1M11 L1UIii LII.l 'ii hill LIS1111611,4 Ii [WM 1111 II,��o IUih jithIl:l
PROVEMENTS (414)
5 mY d!II
BUDGETARY OBJECTIVE:
This fund is used to account for costs associated with capital projects within tax
increment district #1.3 (SE Corner Larpenteur and Snelling Redevelopment).
ACCOUNT HIGHLIGHTS:
REVENUES & 07RER FINANCING SOURCES
Tax Increments (30113). Tax Increments from the new district of 8E Corner Larpenteur
and Snelling. First increments received during 2003.
EXPEND/1URES & 077/ER FINANCING USES
Miscellaneous (89000) Include administrative fees on district.
Debt Pay As You Go Pymt (93000) Payments made to the Developer.
6-16
TIF DISTRICT 111-3 IMPROVEMENTS (414)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TITLE 2005 2008 2007 2007 2008
REVENUES:
PROPERTY TAXES
80119 TAX INCREMENTS 0 85,450 129,385 128.885 160,000
TOTAL PROPERTY TAXES 0 86,450 129,385 120,335 160,000
SPEICAL ASSESSMENTS
38100 SPECIALASSESSMENTS 0 0 0 0 0
TOTAL SPECIALASSESSMEVTS 0 0 0 0 0
MISCELLANEOUS
88211 INTEREST ON INVESTMENTS 121 982 128 200 200
TOTAL MISC7714NEOUS 121 982 128 200 200
TOTAL REVENUES
OTHER FIN4NCIN6 SOURCES
89200 TRANSFERS
TOTAL OMER FINANCING SOWICES
TOTAL REPENCER A
OTHER FINANCING SOURCES
EXPENDITURES;
121 86.432 129.458 129,535 160,200
O 0 0 0 0
O 0 0 0 0
121 86.482 129,456 120.535 100,200
OTHER SERVICES &CHARGES
80100 ENGINEERING SERVICES 0 0 0 0 0
80810 AUDIT 510 533 650 657 575
61900 OTHER PROFESSIONAL SERVICES 429 2,030 500 500 500
89000 MISCEUANEOVS 767 289 500 480 500
TOTAL OTHER SERVICES R CHARGES 1,700 2,832 1,550 1,498 1,575
OEBTSERVICE/CAPITAL OURAY
92000 OTHER IMPROVEMENTS 0 0 0 0 0
93000 DEBT PAY AS YOU 00 PYMT 0 85.412 129.986 128,886 160.000
TOTAL PERTVERTICA,RHPITAL OUTLAY 0 80,412 129,885 129,835 180,000
TOTAL EXPENDITURES
OTHER FINANCING USES
07000 TRANSFERS
TOTAL OTHER FINANCING USES
1,700 88,244 130,885 130.825
161,575
O 0 0 0 0
O 0 0 0 0
TOTAL EXPENDITURES A
STIED FINANCING USES 1.700 88,244 180.885 130.828 161,575
FUND BALANCE - MPJUABY 1
CHANGE IN FUND OALANCE
8,149 4,570 2,758 2,758 1,465
(1.579) (1,812) (1,427) (1,298) (1,375)
FUND BALANCE - DECEMBER 31 4.570 2,758 1,881 1,485 90
5-17
INFRASTRUCTURE INIPR0VEMIENTs (4119)
I IvIaYeLYIk1WJYi,V iiWIdNll i.h dlJLtl16.4L LtlIIj, la llln/iJkkiidlLuW�dtluulldV,114L �h;I I.J I iIJYi6. WI uY. Jlilk,lld W�idldLltl�YLliilllii.16.J1LIWil!IIII,�dsWl6lli9-JullI�Y.Yld1646111811I iIkY!
BUDGETARY OIUECTIVE:
This fund is used to account for costs associated with replacement of the city's utility
and road systems.
ACCOUNT HIGHLIGHTS:
REVENUES & 0711ER FINANCING SOURCES
Minnesota State Aid (33430) These are funds allotted by the State of Minnesota to
municipalities for street maintenance and replacement.
Special Assessments (36100) The infrastructure fund collects assessments for projects
where there is not a separate bond issue for the project.
EXPENDITURES & O7HER FINANCING USES
Capital Outlay Improvements (92000) 1n 2008, the budgeted amounts are for:
Sidewalks 15,500
Curbs 15,500
City Hall Parking Lot 100,000
Landscape: Trees 56,000
For a detailed listing of capital uses and sources for 2008 through 2012, see the infrastructure
capital improvement section of the 5 Year Capital Improvement Plan on pages 7-9 and 7-10.
Transfers (97000) In 2006, a $40,000 transfer to the 1099 NE Quadrant Street
Improvement Bond (317) was made to support the bond and interest payments. In
2007, a $165,000 transfer was made to support the bond and Interest payments to the
1999 NE Quadrant Street Bond. Also, in 2007, a $30,000 transfer was made to the
Community Development Fund to support the Comprehensive Plan for the City.
See Appendix 2 for the 2008 schedule of transfers
5-18
INFRASTRUCTURE IMPROVEMENTS(419)
ACCOUNT
NCMBEW
ACCOUNT TITLE
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2000 2007 2007 2008
I REVENUES: I
INIERBOVERAMENTAL
30480 MINNESOTA STATE AID (DOT) 42,429 0 40,000 40,000 40,00
33430 RAMSEV CO9MV TURNBACK FUNDS 0 0 0 0
38480 MSA ROSEIAWN 0 307,462 0 16,000
33481 RAMSLT COUNN: ROSELAWN 0 87,600 0 0
107ALIATERROIERAMENTAL 42,428 484.952 40,000 55,000 40,00
SPECIAL ASSESSMENTS
30100 SPECIAL ASSESSMENTS 37,981 83,786 20,000 15,000 16,00
30110 SPECIAL ASTO N HAMUME/HOVT 0 10,69S 0 0
381211 SPECIAL ABM78: BOSEIAWN 0 4,099 0 800
30180 SPECIAL ASMT3: HOVESANITARY 0 0 0 7,243
TOTAL SPECIAL ASSESSENIS 87,081 48,632 20,000 28,049 16,00
MISCELLANEOUS
36211 INTEREST ON INVESTMENTS 88,320 81,711 48,092 47,000 37,501
36222 REFUNDS/REIMBURSEMENTS 0 0 0 0 0
36400 MISCELLANEOUS 0 4.100 0 0 0
MML MISCELLANEOUS 88,320 85,001 48,092 47,000 87,601
TOTAL REVENUES 118,704 589,385 108.002 126,048 02,601
OMMER FINANCINR SOURCES
86200 TRANSFERS 0 0 0 0 0
TOTAL OMER EINANC/NR SOURCES 0 0 0 0 0
TOTAL REVENUES &
OILIER EFINANCINS SOURCES 116.104 689.386 106.092 126,043 92,601
EXPENDITURES:
OMIER SERVICES & GRANGES
80100 ENGINEERING SERVICES 17,121
80310 AUDIT 510 63
88010 SEAIBOAT/CRACK SEAL 0 81,30
84000 TREE TRIMMING 0
85000 TREE REMOVAL 0
86000 TREE PLANTING 0
86600 TREE DAMAGE REPAIRS 0
TOTAL OTHER SERVICES & CHARGES 17,081 61,84
O 0 0
550 557 573
O 0 0
15,000 11,800 16,500
22,000 11,860 22,500
11,000 8,600 11,600
6,000 2,200 0.500
64,600 34,407 58,676
CAPITAL OUTLAY
92000 OTHER IMPROVEMENTS 1,370 497 84,500 600 131,000
92010 ROBEIAWN CONSTRUCTION 0 841,063 0 3,0111 0
04000 BOND FEES 878 810 400 400 400
TOTAL CAPITAL MIME 1,757 342,460 34,900 4,610 131,400
TOTAL EXPENDITURES
19.887 394,301 80,450 88.920 1 E47,976
OTLI£R FINANCING USES
97000 TRANSFERS 204.315 206,000 320,387 2002000 160,000
TTTTAL OTHER FINANCING USES 204,315 205,000 328,387 200,000 160,000
TOTAL EXPENDITURES &
OILIER FINANCING USES
FUND BALANCE • JANUARY1
CHANGE IN FUND BALANCE
FUND BALANCE • DECEMBER 81
223.702 699,301 416.789
238,028 347.076
1,730,835 1,623,837 1,613,921 1,613,021 1,600,038
(108,998) (9,9101 (309,695) (118,888) (205,474)
1,823,839 1,613,021 1,304,226 1,600,038 1.244,584
5-19
THIS PAGE INTENTIONALLY BLANK
5-20
ulllu/li ��i „i Id i...i I II i� IILL. I., d lily luiillii „ III liil�il�lil Ili
jy� I R R� �py®C
ENTERPRISE FUNDS
PURPOSE:
ii4l �1.11111 .i
Enterprise funds are used to account far operations financed and operated in a
manner similar to private business enterprises. The Intent of the governing body Is
that the costs (expenses, including depreciation) of providing goods or services to the
general public on a continuing basis be financed or recovered primarily through user
charges. During 2001, the city established the Storm Drainage enterprise fund.
1. Sanitary Sewer
2. Storm Drainage
Annual appropriated budgets are not adopted for enterprise funds, but are prepared
as a means of financial planning.
BASIS OF ACCOUNTING & BUDGETING:
Ali enterprise funds are accounted for on a Clow of economic resources measurement
focus, which means that all assets and all liabilities (whether current or noncurrent)
associated with the fund's activity are Included on the balance sheet. Transactions
that improve or diminish the economic position of the fund are reported as revenues
or expenses. Depredation, using the straight-line method, is charged against all
exhaustible fixed assets as an expense against operations.
Enterprise funds are accounted for using the accrual basis of accounting, In which
revenues are recognized when they are earned and expenses are recognized when they
are incurred. The basis of budgeting is consistent with generally accepted accounting
principles in the United States of America.
6-1
TOTAL ENTERPRISE FUNDS
FOND ACTUAL ACTUAL BUDGET ESTIMATED 9UD0ET
NUMBED FUND TIRE 2005 2006 2007 2007 2006
DEVFNRED:
001 SANITARY SEWER
602 SEWER DRAINAGE
664,180 645,877 576,800 601,000 698,423
84,858 00,132 76,800 80,200 115,400
TOTAL REVENUES 500,047 712,000. 652,600_ 681,200 073,023
DIRER HNANCING SOURCES
CONTRIBUTED CAPITAL 0 10,550 0
TRANSFERS 0 225.000 0
TOTAL 07HER FINANCING SOURCES 0 235,850 0
TOTAL REVENUES N.
OHRR HNANCINO SOURCES 590.047 947.550 652.600 681.200 813.823
EXPENSES:
001 SANITARY SEWER
002 STORM DRAINAGE
TOTAL ENPLANES
OTNER FINANCING USES
TRANSFERS
TOTAL OHIER TIMMI S USES
406,715 507,719 536,145 641,005 017,525
65,440 79,465 105,670 230,100 119,610
66�_165 587,174 041,815 771,713 731.035
O 223,000
O 225,000
O 160.000 119.797
O 160,000 113,707
TOTAL EXPENSES 4
OTOER FINANCING USES 562,156 812.174 041,815 931.713 844,882
NEE ASSETS • JANUARY 1 2,872,087 2,008,979 3,044,304 9,044,364 2,703,651
NET INCOME (LOSS) 86,892 195,385 10,785 (250,513) (31,009)
ADD: DEPR. ON CONTRIBUTED CAPITAL 0 0 0 0 0
NET ASSES • DECEMBER 31 2.008.970 3.044.364 3.056.140 2,703.851 2.762.842
6-2
ENTERPRISE FUND REVENUES
1,000,00
000,00
000,000
700000
oog000
600,000
400.000
300,000
200,000
100.000
005 ACTUAL
1,000,000
900,000
B00,000
700,000
600,000
500,000
400,000
300,000
rA
200,000
100,000 �t
0
2005 ACTUAL
200o ACTUAL
4.7314122
2007 BUDGET
ENTERPRISE FUND EXPENSES
2006 ACTUAL
2007 ESTIMATED
20o6 BUDGET
2007 BUDGET , 2007 ESTIMATED 200E BUDGET
6-3
TOTAL ENTERPRISE FUND REVENUES RV LINE ITEM
ACCOUNT MHUAL AURAL RUOGET ESTIMATED BUDGET
NUMBER ACC0LNI TITLE 2005 2000 2067 2007 2008
REVENUES:
INTERCOVERNMTTNA/
83430 ON STATE AID 0
COMM FOR SERVICES
34180 SEWER CHARGES 628,020 630,01
34181 SEWER PENALTIES 0
34188 OTHER CLRR0E5 0
34102 SAC CHARGES 30,450
30190 SPECIAL ASSESSMENTS 0
37120 RESCUE PENMTIEB 0
37500 RESCUE CHARGES 00
37640 RESCUE SUPPLY CHARGES
TOTAL CHARGES FOR SERVICES 559,379 030,67
000,80
10,80
011,00
635,200 705,32
0
0
0
0
0
0
0
035,200 770,82
11,50
MISCELLANEOUS
30211 SEVEREST ON INVESTMENTS 39,607 01,830 41,000 40,000 37,000
30213 LOAN INTEREST 0 0 0 0 0
36400 MISCELLANEOUS 0 0 0 0 0
TOTAL MISCELLANEOUS 30,667 81,338 41,000 46,000 37,000
TOTAL REMIXES 500.047 712,000 652,060 001.2E10 513.823
OMIEN FINANCING SOURCES
25315 UONIRIRUTEO CAPITAL 0 10,550 0 0 0
90200 TRANSFERS 0 225,O00 0 0 0
row OM1ER FINANCING SOURCES 0 235,550 0 0 0
rant REVENUES &
OMIER FINANCING SOURCES 699,047 947.569 052,600 651.200 813.523
6-4
TOTAL ENTERPRISE FUND EXPENSES HY LINE ITEM
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TREE 2006 2006 2007 2007 2008
EXPENSES:
CO.MPENSAUON
00100 REGULAR SALARIES 89,731 09,311 52,1E16 03,420 01,400
00520 PART-TIMEEAIPL0YEE6 2,442 1,320 5,820 2,700 3,250
00530 SEASONAL EMPLOYEES 3,431 0 0 0 0
01000 OVERTIME WAGES 0 0 100 0 0
64011 PENA CONTRIBUTIONS 2,074 3,2137 5,140 6,176 5,820
04012 FICA CONIR15UE101,'S 3,232 5,019 6,700 0,580 0,260
64031 I109PITALIZATION 5,040 0,720 11,178 16,795 17,973
64032 DENIAL 775 834 970 1,420 987
04033 LONG-TERM DISABILITY 02 100 96 193 105
09034 LIFE INSURANCE 136 140 100 340 105
TOTAL COMPENSATION 58,752 81,741 111,845 115,573 125,980
MATESMLS&SUPPLIES
70100 SANITARY SEWER SUPPLIES 354 10
70120 TOOLS 607
70200 STORM SUPPLIES 18
70500 POSTAGE 0
74000 MOTOR FUEL & LUBRICANTS 208
77000 CLOTHING 0
TOTAL MAMMALS &SUPPLIES 1,147 10
OTIIFS SERVICES & CRAROFS
00100 ENGINEERING 0,05 20
30310 AUDIT 1,48 1,69
91900 OTHER PROFF8810NALBERV10ES
83020 STREET SWEEYINO 15,00 10,31
80011 TELEPHONE - LANOLINE 63
95015 CELL PHONE 82
86020 ELECTRIC 25 2G
85000 MET80 sawn CHARGES 392,10 304,08
85070 SAC CHARGES 30,46
80000 PORTABLE TOILET -PARKS 97
50020 TRAINING
80030 CONFERENCES & SCHOOLS 6
86110 MEMBERSHIPS
67000 REPAIR EQUIPMENT 4,05 12,29
67000 REPAIR EQUIP• STUB 1,10 5
87100 TELEVISING & COMMERCIAL JETTING
87200 SEWER LINE REPAIRS
87300 ROOT TREATMENT
87600 DEPRECIATION 30,34 46,09
08000 INSURANCE & BONGS 2,12
08030 ONE CALL CONCEPTS -LOCATES 1,72
08500 RILING FEE -UTILITIES 10,85 11,53
89000 11118CELUANE011S 390 2,20
01060 MACHINERY & EQUIPMENT 12,81
02000 SANITARY INFRASTRUCTURE
02000 NPDE6
02000 COMO DRAINAGE POND
02000 NE NORTIIOME DRAINAGE PROJECT
02000 CURTI6 FIELD IMPROVEMENTS
92000 NW QUADRANT IMPROVEMENTS
• TOTAL OULER SERVICES &CR4R0ES 502,25 505,20
TOTAL EXPENSES 562,15 587,17
OTIIER FINANCING LISTS
97000 TRANSFERS
TOTAL OUTER FINANCING RSES
TOTAL EXPENSES &
OUTER FINANCING RSES
700 000 000
200 170 200
200 100 200
O 0 0
60O 380 500
O 0 0
1,000 1,344 1,500
8,00
1,65
18,00
70
1,35
45
420,00
10,80
SO
15,00
0
30,00
1,00
1,20
10,00
3A0
528,37
041,51
2,00
1,07
10,25
08
1,45
34
370,05
5
3,00
00,10
40,00
1,93
1,00
11,47
00
128,00
854,70
771,71
7,000
1,726
0
18,000
700
1,400
300
490,000
11,600
0
0
100
0
7600
00
20,000
23,200
10,000
40,000
2,200
1,200
11,070
1,000
0
0
0
0
0
0
0
003,005
731,035
O 225,000 0 100,000 113.707
O 225,0110 0 100,000 113,797
602.155 812.174 041,816 931.713 844.082
6-6
SANITARY
SEWER (601) IrEwE
BUDGETARY OBJECTIVE:
The sanitary sewer fund Is responsible for recording expenses related to the cost,
maintenance, and replacement of the city sanitary sewer system while deriving revenue
from user charges.
ACCOUNT HIGHLIGHTS:
REVENUE & OTHER FINANCING SOURCES
Sanitary Sewer Charles (37110) City property owners are charged on a quarterly
basis for sanitary sewer usage.
EXPENSES & OTHER FINANCING USES
Metro Sewer Charges (85060) Charges are based on sewer flow estimates made by
the Metropolitan Waste Control Commission.
Depreciation (87600) Straight-line depreciation is calculated on the sewer system and
related assets.
Insurance & Bonds (88000) Premiums for mobile equipment and sanitary sewer
workers' compensation are included here.
_> Billing Expenses (88500) The sanitary sewer charge is included on the water utility
statement from the City of St. Paul. These billing expenses reflect the charging and
collecting for the City of Falcon Heights by the City of St. Paul.
Indicator 2005 Actual 2006 Actual 2007
Estimate
Average daily sewage 734 677 680
treatment (thousands of
gallons)
Miles of sewer 0 0 14.5
televised/cleaned
643
SANITARY SEWER (601)
ACCOUNT
NUMBER
ACCOUNT TITLE
IIEYENUEO:
ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
2006 2006 2007 2007 2008
CHARGES TOR SERVICES
84100 SANITARY SEWER CHARGES 500,304 663,600 628,000 565,000 051,929
34181 SANITARY SEWER PENALTIES 0 0 0 0 0
34183 OTHER CHARGES 0 0 0 0 0
34192 SAC CHARGER 30,450 0 10,800 0 11,600
801o0 SPECIAL ASSESSMENTS 0 0 0 0 0
TOTAL CHARGES FOR SERVICES 830,754 603,600 638,800 608,000 603,423
MISCELLANEOUS
3021E INTEREST ON INVESTMENTS 33,436 02,277 38,000 90,000 36,000
30213 LOAN INTEREST 0 0 0 0 0
30400 MISCELLANEOUS 0 0 0 0 0
TOTAL MISCELLANEORS 33,486 02,277 36,000 36,000 36,000
TOTAL REPOWES 664.189 046,877 676.600 601,000 699.423
OFIRR FINANCING SOURCES
26316 CONTRIBUTED CAPITAL 0 10,560 0 0 0
30200 TRANSFERS 0 0 0 0 0
TOTAL OMIER AMONG SOURCES 0 10,660 0 0 0
TOTAL REVENUES &
OTLIER FINANCING SOURCES
EXPENSES:
604,180 656,427 676.800 601.000 008.423
COMPENSATION
00100 REODUD 8414111E6 26,400 42,271 42,500 43,700 46,000
00620 PAST -TIME EMPLOYEES 2,008 562 4,120 1,300 2,000
01000 OVERTIME WARES o 0 100 0 0
04011 PERA EONTSIBUHIONS 1,611 1,914 2,800 2,090 3,000
84012 FICA 00190110U11086 2,301 3,281 3,675 3,400 2,830
64031 H06PITALRAT0N 3,696 3,880 6,010 8,860 9,518
O 4032 DENTAL 445 470 520 755 472
64039 1.050-1ERM DISABILITY 60 62 66 105 105
O 4034 LIFE INSURANCE 01 90 100 195 100
TOTAL COMPEIJ&I770N 80,080 52,550 60,300 60,095 00,116
MATERIALS &SUPPLIES
70100 SANITARY SEWED SUPPLIES 384 108 700 000 600
70120 TOOLS 507 0 200 178 200
70500 POSTAGE 0 0 0 0 0
74000 MOTOR FUEL & W001CANT8 243 0 400 300 400
TOTAL MATERIALS A SUPPLIES 1,104 100 1,30D 1,078 1,200
OJH£R SERVICES & COARSER
80100 ENGINEERING
80310 AUDIT 06
86011 TELEPIIONE• LANOLINE
65015 CELL PHONE
86020 ELECTRIC 26
85000 METRO SEWER CHANGES 392,18
95070 SAC CHARGES 30,45
85060 PORTABLE TOILLT • PARKS
88030 CONFERENCES &8CH00LS 5
87000 REPAIR EQUIPMENT
87000 REPAIR EQUIP- 61CD 1,10
87100 TELEVISING & COMMERCIAL JETTING
87200 SEWER LINE REPAIRS
87300 ROOT TREATMENT
B7000 DEPRECIATION 19,09
88000 INSURANCE& BONDS
88030 ONE CALL CONCEPT&LOCATES
86600 BILLING FEE -UTILITIES 10,38
09000 MISCELLANEOUS 3480
TOTAL °TROT SERVICES & CIMSGES 458,92
100
83
54
26
394,68
97
5,70
6
21,07
1,31
1,72
10,08
2.20
442,10
IM08 1,000 2,000
1,10D 1,114 1,160
700 680 700
07 725 740
46 340 360
420,00 379,0117 440,000
10,80 0 11,60D
O 0
30 60 100
5,00 1,300 5,000
6 0 60
60,106 20,000
O 23,200
O 10,000
10,06 21,000 21.000
1,00 970 1,200
1,20 1,000 1.200
10,00 10,900 11,000
3,40 000 1,000
476,64 470,232 550,210
CAPITAL OUTLAY
01000 MACHINERY& EQUIPMENT 0 12,812 0 0 0
02000 SANITARY INFRASTRUCTURE 0 0 0 D 0
TOTAL CAPITAL OUIIAT 0 12,812 0 0 0
TOTALFXPENOFIURFS 4U8,716 687,710 530,146 541 ABS 617,525
OTHER FINANGIAV EWES
97000 TRANSFERS 0 225.000 0 0 0
TOTAL 01HER CNANCINR USES 0 226,000 0 0 0
TOTAL CIPFNLONRES &
OUTER FINANCING USES
NET ASSETS- JANUARY 1
NET INCOME(L068)
406.716 782,710 690,145 541,006. 617,626
1,030,108 1,700,682 1,630.290 1,030.290 1,600,295
H7.474 (70.292: 40.665 59.005 80,808
NET ASSETS - DECEMBER 31 1.706,682 1,030.2110 1.670.945 1.090.285 1,771.103
&7
ihniu a 1 ai,•
STORM DRAINAGE (602)
BUDGETARY OBJECTIVE:
The Storm Drainage fund is responsible to account for the revenues and expenses
associated with the city's storm drainage system. This fund was established in 2001,
when the Storm Sewer Special Revenue fund was closed.
ACCOUNT HIGHLIGHTS:
REVENUES & O1RER FINANCING SOURCES
Storm Drainage Charges (36510) City property owners are charged on a quarterly
basis for storm drainage usage.
EXPENSES & OTHER FIAANCING USES
Compensation (60100,60520, & 61530) Staff time to maintain the drainage system.
Street Sweening (83020) Street sweeping is an integral part of the maintenance
required for a properly working storm drainage system.
Depreciation (87600) Straight-line depreciation was calculated on storm drainge
system assets.
Billing Fees (88500) Costs of an outside agency handling the billing process for
storm water drainage fees.
6.8
STORM DRMNAGE (602)
ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET
NUMBER ACCOUNT TITLE 2006 2000 2007 2007 2008
1 REVENUES: 1
LMERROVERNMENTAL REVENUE
38430 STATE AID 0 0 0 0 0
TOTAL LNTERNOOVENNMEATAL 0 0 D 0 0
CHARGES FOR SERVICES
31480 STORM SEWER 0114110E8 28,026 47,071 72,600 70,200 113,400
34181 STORM SEWER PENALTIES 0 0 0 0 0
TOTAL ORANGES FOR SERVICES 28,026 47,071 72,800 70,200 113400
MISCELLANEOUS
36211 INTEREST ON INVESTMENTS , 0,233 10,001 3,000 10/000 8,000
30900 MISCELLANEOUS 0 0 0 0 0
TOTAL MISCELLANEOUS 6,233 10,001 3,000 10,000 2,000
TOTALREVLNVES 34.858 00.132 75,80a 80200 115.400_
omit FIAM4YONO SOURCES
39200 TRANSFERS 0 220000 0 0 0
TOTAL OTIER HARNCAW SOURCES 0 225,000 0 0 0
TOTAL REVENUES& OMIE6 34068 201.132 70.600 80.200 115,400
FINANCING SOURCES
EXPENDITURES: 1
COMPENSATION
00100 RE0UTAR SALARIES 13,325 22,040 30,626 80,720 43,400
00620 PAOLTMIE/BFASONAI. EMPLOYEES 864 758 1,200 1,200 1,250
00530 SEASONAL EMPLOYEES 3,431 0 0 D 0
04011 PIRA CONTRIBUTIONS 1,303 1,874 2,480 2,485 2,620
04012 FICA CONTRIBUTIONS 691 1,738 3,125 3,180 3,420
09031 R08PI1ALIZAT100 2,392 2,638 6,505 7,445 8,460
04082 DENTAL 330 3513 450 065 405
84033 LONG-TERM DISABILITY 84 38 40 86 0
04034 LIFE INSURANCE 44 53 GO 146 0
TOTAL COMPENSATION 22,002 20,101 62,045 54,678 50,815
MA7ERALS&SUPPLIES
70200 STORM SUPPLIES 16 200 180 200
74000 MOTOR FUEL&LUBRICANTS 26 100 DO too
TOTAL MATERIALS &SUPPLIES 43 300 200 a0D
OTHER SEMNC#S &CHARGES
00100 ENGINEERING SERVICES 0,050 2G7 ' 5,000 1,00D 5,000
B0310 AUDIT 510 583 650 557 575
B1000 OTIIER PROFES6IONAL SERVICES 0 0 0 0 0
68020 STREETSWEEPINO 16,000 16,314 10600 16,260 18,000
86015 CELL PRONE 0 281 676 725 750
87000 REPMR EOUIPMENE/CATCH BASIN 4,051 0,470 10,000 2,500 2,500
87600 DEPRECIATION 10,648 25,020 18,000 26,000 25,000
88000 INSURANCE & BONDS 0 811 0 002 1,000
88500 RIMING FEES 475 651 0 670 670
TOTAL OTHER SERVICES & CHARGES 43,335 50,209 52,625 47004 53,805
CAPITAL OUTLAY
92000 NP0E6
02000 COMO DRAINAGE POND
02000 NE NORTOOME DRAINAGE PROJECT
02000 CURETS MELD IMPROVEMENTS
02000 NW QUADRANT IMPROVEMENTS
TOTAL CAPITAL OUTLAY
TOTAL EXPENDITURES 65.49
70,45
0
120 000
0
0
0
128,000
105.07 230.708 113.51
OTHER FINANCING USES
07000 TRANSFERS 0 0 100.000 113,707
TOTAL OTHER FINANCING LASES 0 0 100,000 118,707
TOTAL ENPENOHUREs
OTHER Emmet.° USES 00.490 70,456 106,070 300.708 227.307
NET ASSETS-JANUAIIY 1
NET INCOME (LOSS)
1,232,079 1,202,307 1,414,074 1,414,074 1,103,500
(30.5821 211 077 (20,8701 (810.608) (111.01471
NET ASSETS - DEC 31 1.202.397 1.414074 1.384.204 1,103,500 001,059
6-9
THIS PAGE INTENTIONALLY BLANK
6-10
1� ill il� li 4i�IdoYIL �YIIdI III Ia�iYI Ii ., iII�.I�II �I�i,hlY �l Ali l,i l,l®i lhil 11011 l l lh®I 11 l In kill, ..p/��M1I li IIIIIth llYllll 1,11111
PURPOSE
The five-year capital Improvement plan (C.I.P.) Is a summary of projects and equipment
that are projected over the next five years, and Includes potential funding sources for
the improvements. no city has four areas in which capital spending and budgeting are
used:
1. General Capital Improvements
2. Public Safety Capital Improvements
3. Parks/Recreation/Public Facilities Capital Improvements
4. Infrastructure Improvements
The capital improvement plan carries no appropriation authority, but Is approved by fhe
clty council and used in the oity's overall financial planning. The capital plan is funded
through existing fund balances, operating transfers, or debt issuance when necessary.
PROCESS:
During the budgeting process, staff submits their proposals for the C.I.P. to the city's
administrator and accountant. Staff requests are modified by reviewing expected
sources of funds (generally, the associated capital project fund balance) along with the
proposed uses of funds. Additionally, the effect of capital improvements on the
operating budget is weighed. Total uses for the first year of the C.I.P. are then
allocated to the various next -years capital projects expenditure budgets (and any other
funds, i.e. enterprise).
The capital projects fund budgets along with the C.I.P. are presented to the city council
during the budget workshop process. After review and modification, the council
approves the C.I.P. and capital projects fund budgets, which are then used as spending
guidelines throughout the subsequent year.
1
7-1
I Ill YV�,. L IVI IIIII I }AIIIL9�,l i411 GWI,YJIdIV,IL,II[VIh I111[IY'wi lAPITAL d'MIr!nOVE111,E'1,111111111,i adl0 dipkidiV W.11111110 ithI ,!ulL 1, III IiG
BUDGETARY OBJECTIVE:
General capital improvements include expenditures for equipment, and improvements
related to general city administration.
CAPITAL OUTLAY:
Comuuter Eauioment: An amount is budgeted each year for the purpose of upgrading
and expanding the city's computer resources.
Telephone Svstem/Itenalr: Any additional upgrades to the telephone system.
G.I.S. /Geodranhic Information Svsteml: GIS expenditures and upgrades.
Cable/Electronic Eauioment: Replacement of equipment or upgrades in cable television
are budgeted on an as needed basis.
Online Initiatives
CAPITAL SOURCES:
Other Funds: Represent a transfer from other city fund reserves If possible.
7-2
CAPITAL USES
OFFICE EQUIPMENT:
ICOMPUTER
(TELEPHONE SYSTEM
VOTING EQUIPMENT
G.I.6.SOE06MPH1C INFORMATION MT
CAOLE/EIECIRONIC EQUIPMENT
COPIER
ONLINE W0TIATWES
TOTAL OFFICE EQUIPMENT
TOTAL GENERAL CAPITAL
CAPITAL SOURCES
(FUND RAIANCE
(INTEREST
IO7OER FUNDS
RECORDS/NOTES
1707AL 60URCE9
(TOTAL USES
IADOIT FEE
1
MIND BALANCE VEAI•END
GENERAL CAPITAL IMPROVEMENTS
5 YEAR CAPITAL IMPR0VEMENT PLAN
2008 2009
4,000 4,000 4,000 4,000 4.000
500 500 500 600 500
1+
1,000 1,000 1,000 1,000 1,0000 i
2,000 2,000 2,000 2.000 2.000 O
O 0 0 0 0 I
5.000 6,000 0 0 0 I
12,500 i 12,600 7,500 7.500 7.500 r
I
12,500 12.500 I 7,600 7,500 7,500 1
2019
2011 2012
34,246 22,028
556 651
0,478
237
35,103 22478 0,715
12,500 12.500 7.500
676 600 626
22.028 0.478
7-3
1,690
1.590
40
1.630
7,500
660
(6820)1
/163D
(6.68311
7,500 I
650 I
(0,520) (14,883)j
1'IdtlV:L'dll L41!I IL VIII L' :VO Itl I. ChI 9U�JI M
�PUBILIC SAFELY CAP I,I�
ITA! IMPRO'V�MENTS
III I!41, IllII. �II� III II II III„JdIW III1 I, L III I .,I Jtllll Ill llld, IHAIL IIII:I.IlILI li,l'Jn Will
BUDGETARY OBJECTIVE:
Public safety improvements include vehicles, machinery, and equipment necessary in
operating the cily's volunteer fire department. The total Rre capital outlay for 2008 is
included under the line item Machinery & Equipment (91000) in the Public Safety Capital
Improvements fund (402).
CAPITAL OUTLAY:
ARE:
Hoses/Adapters: 2008-2012
SCBA: 2008-2012
(breading apparatus)
Fire Clothing:
(bunker gear)
2008-2012
Communication 2008-2012
CAPITAL SOURCES:
Hose/adapters replaced as needed
Replace SC04 to meet
requirements
New sets as needed for new fire
fighters and replacement sets.
Pack sets if needed
Other Funds: Represents a transfer of funds from other city reserves if neeeded.
7-4
CAPITAL USES
M EI
REPLACE WATER TANK 757
IIEEURRISII 707 TELESOUIRT DOE TRUCK
UFILRY VEHICLE
EQUIPMENT
HOSES/ADAPTERS
86HA
EIRE CLOTIIING
FIRE CLOTIIING SFORAGE SYSTEM
COMMUNICATION
TOTAL FIRE
OTHER:
WASHER/DRYER FOR HUNKER GEAR
IMMUNE SCHOOL CROSSINGS
EMERGENCY WARNING SIREN
TOTAL OTHER
TOTAL FIREANO OTHER:
CAPITAL SOURCES
FUND BALANCE
NTEOEST
OTHER FUNDS
DONATIONS
GRANTS
TOTAL SOURCES
TOTAL USES
AUDIT FEE
FUND BALANCE YEAR-END
PUBLIC SAFETY CAPITAL IMPROVEMENTS
5 YEAR' CAPITAL IMPROVEMENT PLAN
2008
6.000
4,000
10,000
5,000
0
6,000
2000
2010 2011
12,000
150,000
40,000
5,000 5,000 5,000
4.000 4,000 4,000
10,000 10,000 2,500
5,000 53100 5,000
O 0 0
5,000 4,000 4,000
20,000 60,000 28,000 170,500
0,000
6,000 0
35,000 60,000
142,364 110.348
3,660 I 2.759
145.923
35,000
570
110,348
113,106
69,000
600
43,606
O 0
28.000 170,600 _
43,306
1,088
44,504
28.000
625
15.960
399
2(112
1
5.000 I
4,000 1
2,500
8,000
0
4.000
20,500 1
r
r
of
2D,000 J
('104,782)
(3.870)
16,809 (168.061)
170.500 20,500
850 1 650
18,909 (154,782)
(170.801)
1
7-5
PAR16S/i1FACILITIES
IMPROVEMENTS CAPITAL
iJIII Ah6!I,Yi91, L11i,IJ I!!II II ,LHi eildJILksI mlllwY!V.,,.II JII1,J111id ILdId IJIII I. I. I. dLJ Judi JJlld,i Yu'!JAIIIII1fIL I,i lIi,IJ IILIIIII!dh dlil
BUDGETARY OBJECTIYE:
Parks, recreation, and public facilities capital includes expenditures for improvements to
the city parks system, including recreational equipment and park enhancements. The
total 2008 planned parks capital outlay may also be found under the line item
Machinery & Equipment (91000) in the Parks/Recreation/ Public Facilities Capital
Improvements fund (403).
CAPITAL OUTLAY:
City Hall:
Building Repairs: Repairs as needed.
Kilclien Appliances: Replacement as needed.
City Wide:
Landscaping of all city properties includingparks and boulevards as needed.
Purchase lights for the Falcon Heights Elementary School Ice rink.
Park/Public Works Eouinment:
Trailer: Trailer for hauling Bobcat and mowers.
Replace the walk -behind snowblower.
CAPITAL SOURCES:
Other Funds represent a transfer If available from other city funds.
7-6
PARKS/RECREATION/PUBLIC FACILITIES CAPITAL IMPROVEMENTS
5 YEAR CAPITAL IMPROVEMENT PLAN
CAPITAL USES
CONAWNDY PARR*
COMMUNITY GARDENS
BASKETBALL COURT RESURFACE
PLAYING FIELDS & BACKSTOP
ICE RINK BOARDS
ICE RINK LIGIITS
SHELTER
TENNIS COURT RESURFACE
SIGNS
PARK ENTRANCE IMPROVEMENT
PAVE PATH . SCHOOL PARK
BASKETBALL COURT RECONSTRUCTION
TENNIS COURT RECONSTRUCTION
SITE FURNISHINGS- SENCIIES, ETC.
TOTAL COMMENLTV PARR
I CLIRMRS FIELD PARR.'
BASKETBALL COURT RESURFACE
BALIFIELD BACKSTOP
LI611T POLE REPLACEMENT
BALLFIELU BACKSTOP
REGRADING or HOCKEY AREA
ICE RINK BOARDS
!SHELTER
!PLAYGROUND EQUIPMENT
SIGNS
1 TOTAL C/RTLSS FLFLO PARR
;GROVE PARR;
PATH & ROBBER 6URFACINO ADA COWL
PLAY AREA BASKETBALL CURT RESURFACE
EQUIPMENT • GRILLS
SIGNS
SIDEWALK (FINISH LOOP)
[ICE RINK BOARDS
SWINGSET/IIRE SWING
TOTAL GROVE PARK
200E 2000
10,000
10.000
20.000 I
6.000
5,000
1.500
0
1,500 0
7-7
2010
0
0I
2.111
0
0
01
2012
0
®I
of
0
0
PARKS/RECREATION/PUBLIC FACILITIES CAPITAL IMPROVEMENTS
5 YEAR CAPITAL IMPROVEMENT -PLAN
CAPITAL USES 2005 2000 2010
CITY IIALL•
BUILDING REPAIRS
FURNISHINGS
KITCHEN APPLIANCE REPLACEMENT
110T WATER HEATER
TOOLS
HEATING/COOUN6
LIGHTING
TOTAL CITY HALL
GUY WIDE:
LANDSCAPING
SIGNS
MISCELLANEOUS
❑AGS/HANGING BARRON
LARPENTEUR MEDIAN / LANDSCAPE STUDY
RINK LIGHTS (ELEMENTARY SCHOOL)
STATE FAIR PARKING SIGNS
TOTAL CITY WIDE
PARIUP/MfL/C WORKS fOCIPMENT.•
1 TON TRUCK
BOBCAT
RIMING MOWERS JD 1446
TRAILER
WEED WHIPS
ASPHALT TAMPER
TRACTOR an 43101
WALK BEIIIND SNOWBLOWER
TRACTOR MOWER JD 726
RACKPAC BLOWER
CHAINSAW
21" PUSH MOWER
UTILITY CART/DRAG (CU611MAN TWO
I TOTAL PARR/PJ/RLJC WORKS
TOTAL PARK, GEC AND PUBLIC WORKS
CAPITAL SOURCES
IF11N0 BALANCE
!INTEREST
STORM SEWER FUND
PARK DEDICATION FEE
IDNR FUNDS TOR FORWELL PATH IMPROVEMENTS
(TOTAL SOURCES
IOPERATING DRAWER OUT
TOTAL USES
IAUDIT TEE
!FUND BALANCE YEAR-END
1,000 1 1,000
4,500 1
5.800
2,000
3,000
1,000
7.500
25.000
2011
1,000 1 1.000
1,000 1,000
2,000 2.000
3,000 3,000
1,000 1,000
38.500 1 6.000
0
B00
26,000
25.800
70.500 32.800
0,000
40,000
30,000
70.000
1.000
2,000
3.000
1,000
2012
1.000
0
1,000
2,000
3,000
1,000
0
0
0
0
8,000 0,000
0
0
26,000
000 I
10,000
35,000
77,000 42.900
153.434 86.195
3,836 2,58G
56,381 (20.5E13)
1,661 (617)
0
0
O
O
0
7,0004
(04,760)1
(2,500)
167,270 88,781 57,042 (21,200) (67,341)I
70.500 32,000 77,000 42,900
576 600 025 650
7.000
050
- 80.196 55,381 (zOSBaiI (04.7601 (74,081)
7-8
lid 1 :, : , 11 Np::9 :1 1 11:iluJu(ean a e .i0 uu.i :e.. ,a
; T.,,
INFRASTRUCTURE CAPITAL IMPROVEMENTS
BUDGETARY OBJECTIVE:
Infrastructure improvements include expenditures for the reconstruction of the city's
streets, sidewalks, and overall infrastructure. The planned capital outlay for 2008 is
accounted for in the various capital project street funds on pages 5-12 to 5-19.
CAPITAL USES:
Sidewalk/Curb Maintenance: Funds are used as required for the ongoing replacement
of hazardous sidewalk panels.
Sealcoatind of streets: Sealcoating of streets as part of pavement mgmt plan.
landscape:
t Tree Trimming, Removal, Planting, and Storm Damage
CAPITAL SOURCES:
Sneeial Assessments: Estimated revenue for assessed projects that go into the
Infrastructure fund.
MSA Street Funds: Local streets can be replaced with MSA streets funds. Also MSA
street funds used for seal coating of streets.
Other Funds: Represent a transfer from other city fund reserves if possible.
7-9
CAPITAL USES
INFRASTRUCTURE CAPITAL IMPROVEMENTS
5 PEAR CAPITAL IMPROVEMENT PLAN
2008 2000 2010 2011 1 2012
SIDEWALKS
IIOYT/SNELRNG 1/2 BLOCK SIDEWALK
CORNER M40KE06/STIIEET SIGNS
CURDS
SEAL COAT/CRACK SEW
PRIOR AVENUE MILL AND OVERLAY
CRY 11AIL PARKING LOT
ROSEIAWN AVE STREET IMPROVEMENTS
HAMUNE AVE STREET IMPROVEMENTS
MAPLE KNOLL- RECONDITION MILT/OVERIAY
PAVEMENT AWAIT PLAN ANALYSIS fEVE0Y 3 YRS)
LANDSCAPE
THEE TRIMMING
TREE REMOVAL
TREE PIANRNG
STORM DAMAGE REPAIRS
TOTAL&
CAPITAL SOURCES
FUND RAIANOE
INTEREST
SPECIAL ASSESSMENTS
MSA STREET MAINTENANCE NNOS
1 ROSMAWN/IIAMLINE MSA FUNDS
RAMSEY CTY TUONR4CK FUNDS
[TOTAL SOURCES'
15.500 1 16.000 16.600 1 17.000
15,500 16.000 1 16.500 17,000
0 1 50,000
100.000
15.500 16.000
22.600 23.000
11.500 12.000
6.500 7,000
187.000 90.000
1,500,038 1,244,564
37.501 31.114
15.000 15.000
40.000 40,000
1.592.530 1.330.678
ITRANSFER OUT (GENERAL FUND) 0 I 0
!TRANSFER OUT TO 90 STREET BOND 100,000 1 180.000
111F BOND OBLIGATION 0 200,000
!TOTAL USES 187.000 00.000
AUDIT & BOND FEE 075 1,050
7.000
17,000
0
17.000
50.000
16.500 17.000 1 17.000
24.000 24.500 ( 24.600
12.500 13.000 13.000
7.500 8,000 8.000
100.500 146.500 146.500
850,628 480,519 1 188,962
21.491 12.113 1 4,725
16.000 0 0
40.000 1 40,000 40,000
R36.110 1 536,632 233,706
0 0 0
160.000 0 0
200,000 200.000 200.000
100.500 1 146.500 146,600
1.100 1 1,160 0
FUND BALANCEVFA&END 1.244,564 850.628484.519 186.082 012.794)
i* $750,000 was allocated for delft servlco Iu 2001. Transfers out or the Infrasttr0cture Fund ere used to meet Ih
debt service requirements of the 99 Street Improvements Bonds (317). ($400.000 lett as of 1 31-07)
IAdditional $100,000 was designated For 1009 NE Quad debt service In 2006. 1
7-10
GENERAL CAPITAL
PUBLIC SAFETY CAPITAL
PARRS/PUBLIC WORKS CAPITAL
INFRASTRUCTURE CAPITAL
LESS RN DDT STREET AIII(SEAL COATING)
LESS R08EIAWN/L0IMIJNE RSA FUNDS
LASS PARK DEDICATION FEE
LESS RAMSEY GIN TURN0ACK FUNDS
2008 TOTALS
TOTAISt
1
2008, 20001 2010 2011 2012!
12,500 12,000 7.000 7.500 7,500
80,000 00.000 28,000 170.800 _ _ 20.00�
70,001/ 32,9001 77,000 42.900 7,0001
187,000 90,000 100,000 140,500
(40.000) (40,000) (40,000)1 0
200,000
T-11
104,300
173,000
307,400
146,500
0�
181.500
THIS PAGE INTENTIONALLY BLANK
7-12
GLOSSARY OF TERMS*
ACCOUNTING SYSTEM: The total set of records and procedures which are used to record,
classify, and report information on the financial status and operations of an entity.
ACCRUAL BASIS OF ACCOUNTING: The method of accounting under which revenues are
recorded when they are earned and expenditures are recorded when goods and services are
received.
AD VALOREM TAX: A tax based on value, such as the property tax.
APPROPRIATION: A legal authorization granted by a legislative body to make expenditures and
incur obligations, limited by the amount and time In which it may be expended.
AUDIT: A systematic collection of the sufficient, competent evidential matter needed to attest
to the fairness of management's assertions in the financial statements or to evaluate whether
management has efficiently and effectively carried out its responsibilities.
BASIS OF ACCOUNTING: A term referring to when revenues, expenditures, expenses, and
transfers (and the related assets and liabilities) are recognized In the accounts and reported
in the financial statements.
BUDGET: A financial operating plan showing proposed expenditures for a given period and the
proposed means of financing them (also known as the Operating Budget).
BUDGET BODY MESSAGE: A general discussion of the proposed budget presented in writing as
a part of the budget document. The budget message explains principal budget issues against
the background of financial experience in recent years and presents recommendations made
by the administration.
BUDGET DOCUMENT: The official written statement prepared by the administration which
presents the proposed budget to the legislative body.
CAPITAL ASSETS: Assets with a value of $1000 or more and/or having a useful Hie of three
years or more.
CAPITAL IMPROVEMENT PROGRAM: A plan of proposed capital expenditures and the means of
financing them. The capital budget is enacted as part of the complete annual budget.
CAPITAL PROJECTS FUNDS: To account for financial resources to be used for the acquisition
or construction of major capital facilities.
CASH BASIS OF ACCOUNTING: The method of accounting under which revenues are recorded
when received In cash and expenditures are recorded when paid.
CHARGES FOR SERVICES: Charges for current services rendered.
CONTINGENCY ACCOUNT: A budget reserve set aside for emergencies or unforeseen
expenditures not otherwise budgeted for.
CONTRIBUTED CAPITAL: Created when a residual equity transfer Is received by a proprietary
fund (enterprise, internal service), or when a general fixed asset is transferred to a
proprietary fund.
DEBT SERVICE: Payment of interest and repayment of principal to holders of a government's
debt instruments.
8-1
DEBT SERVICE FUNDS: To account for the accumulation of resources for payment of general
long-term debt.
DEPRECIATION: The portion of the cost of a fixed asset charged as an expense during a
particular period, prorated over the estimated useful life of the asset.
ENTERPRISE FUNDS: To account for operations that are financed and operated in a manner
similar to private business enterprises, where the Intent of the governing body is that the cost
of providing services are to be recovered primarily on a user -charge basis to the general
public.
EXPENDITURE: Where accounts are kept on the accrual or modified accrual basis of
accounting, the cost of goods received or services rendered whether cash payment has been
made or not. Where accounts are kept on a cash basis, expenditures are recognized only
when the cash payments for the above purposes are made.
FINES: Revenues from penalties imposed for violation of laws or regulations.
FISCAL DISPARITIES: A Minnesota law enacted In 1975 which provides for the pooling o1 40
percent of all new commercial and industrial property valuation in the seven county
metropolitan area which is then redistributed to taxing jurisdictions according to specific
criteria.
FUND: An independent fiscal and accounting entity with a self -balancing set of accounts
recording cash and/or other resources together with all related liabilities, obligations,
reserves, and equities which are segregated for the purpose of carrying on specific activities
or attaining certainobjectives.
FUND BALANCE: The excess of a fund's assets over Its liabilities.
GENERAL FUND: Accounts for the general operation of the city and all financial resources
except those to be accounted for in another fund.
GENERAL GOVERNMENT: Expenditures which represent a set of accounts to which are charged
the expenditures for operating the city.
GENERAL OBLIGATION BONDS: When a government pledges its full faith and credit to the
repayment of the bonds it Issues, then those bonds are general obligation (GO) bonds.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and
guidelines for financial accounting and reporting.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASH): The ultimate authoritative
accounting and financial reporting standard -setting body for state and local governments. The
GASB was established in June 1984.
GRANT: A contribution of assets by one governmental unit or other organization to another.
Grants are usually made for specified purposes.
HOMESTEAD AND AGRICULTURAL CREDIT (BACA): A form of state paid property tax relief for
farm property and owner occupied homes.
INFRASTRUCTURE: Assets which are immovable and of value only to the governmental unit (i.e.
roads; gutter's, sower lines).
INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants,
entitlements, or shared revenues.
8-2
LICENSES: Revenues received from the sale of business and non -business licenses.
LOCAL GOVERNMENT AID (LGA): An intergovernmental revenue from the state to municipalities
to help fund general expenditurres.
MISCELLANEOUS: Revenues or expenditures not classified in any other revenue or expenditure
category.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: The basis of accounting under which expenditures
other than accrued interest on general long-term debt are recorded at the time liabiilities are
incurred and revenues are recorded when received in cash except for material and%or
available revenues, which should be accrued to reflect properly the taxes levied and revenue
earned.
NET ASSETS: The equity associated with general government assets LESS liabilities.
OTHER FINANCING SOURCES: General long-term debt proceeds, proceeds from the sale of
general fixed assets, and operating transfers in.
OTHER FINANCING USES: Operating transfers out.
PUBLIC SAFETY: To account for expenditures related to the protection of persons and
property.
PUBLIC WORKS: To account tor expenditures for the maintenance of city property.
RECREATION: To account for expenditures for administration and maintenance of recreational
facilities.
REVENUE: The term designates an increase to a fund's assets which:
1. does not increase a liability;
2. does not represent a repayment of an expenditure already made;
3. does not represent a cancellation of certain liabilities; and
4. does not represent an increase In contributed capital.
RISK MANAGEMENT: Maintaining a safety environment which will enable the city to have limited
exposure to lawsuits while maintaining low insurance costs.
SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray all or part
of the cost of a specific capital improvement deemed to benefit primarily those properties.
SPECIAL ASSESSMENT BONDS: Bonds payable from the proceeds of special assessments.
SPECIAL REVENUE FUND: To account for revenue derived from specific revenue sources that
are legally restricted for specific purposes.
TAX INCREMENT FINANCING (TIFI: The city Issues debt for the development or redevelopment of
property. The city then receives all new tax revenue generated by the project until the debt is
retired.
TAX LEVY: The total amount to be raised by general property taxes for the purpose stated in
the resolution certified to the county auditor.
TRANSFERS: Legally authorized transfers from a fund receiving revenue to the fund through
which the resources are to be expended.
Source for samo definitions: Governmental Accounting. Auditing and Financial Reporting,
Government Finance Officers Association, 2005.
8-3
THIS PAGE INTENTIONALLY BLANK
8-4
APPENDIX 1
PERSONNEL COMPENSATION DISTRIBUTION
METHOD:
During the budgeting process, personnel needs are evaluated for the ensuing year.
Individual department heads estimate personnel time devoted to specific departmental
funds on a percentage basis. These percentages are then multiplied by expected
personnel costs to arrive at each deparbnent's/fund's personnel allocation.
Appendix 1A details the distribution of personnel resources.
FULL-TIME EQUIVALENTS:
Full-time equivalents (FTE's) are budgeted by using estimated pay rates and hours
worked for each employee or group of employees. Appendix 10 details FTE history by
department/fund and by job description. Notable changes in the personnel budget
include:
A forester consultant is used instead of a city forester.
The Maintenance Workers positions were increased to 2.0 FTE for 2006.
In November of 2004 a Parks & Rec Sports and Administrative Assistant position
was created. This was a full time position. The 40% Office Assistant position
was eliminated. Overall, this added .25 FTE for 2005.
For 2007, 25% of- the Director of Parks & Public Works' salary has been
allocated to Sanitary Sewer (601) and an additional 15% has been allocated to
Storm Drainage (602) to more accurately represent actual time spent working
in these departments.
9-1
APPErnrIX 1A
CITY ADMINISTRATOR
}FINANCE DIRECTOR
ZONING & PLANNING COORDINATOR
}
DEPUTY CLERK
OFFICE ASSISTANT - ONE
OFFICE ASSISTANT - TWO
PARKS & REC SUPVR/ADMIN ASSISTANT
DIRECTOR OF PARKS & PUBLIC WORKS
'MAINTENANCE WORKERS 111
MAINTENANCE WORKERS 02
FINANCE INTERN
PART-TIME MAINTENANCE WORKERS
SEASONAL RECREATIONAL
CABLE TECHNICIAN
CITY FORESTER
ELECTION JUDGES
FIRE FIGHTERS
TOTAL ETES
2008 PERSONNEL COMPENSATION DISTRIBUTION
tin
at
Z Z
M Z
6 M.
FIE 112 113
1.00 72%
1.00 90%
1.00 20%
1.00 45% 10%
0.40 100%
0.00
1.00 75%
1.00
1.00
1.00
020 100%
1.17
1.10
0.00
0.00
0.17
2.27
13.31
0
0,
0, W
Z Z
® C
5 Lai
3
co d a
a
z a
0 et
v °a w z
P. S zaQ c LL
aulc ya
U 6 W 41
115 116 117 1 121 124 1
15%I 3%
25%I 50%
10% 5% 10%
100%
9-2
100%
w CITY HALL & GROUNDS
1€% 20%
10% 20%
10% 15%
10% 15%
PARK MAINTENANCE & ADMIN
20%
5% 10%
50%
50%
M
cc lc3 z
0m cc
3 e o
m ® . R
e < 75 2
ez It.S. q a 71
201 204 206 601 1 602
3% 4%1 3%
3%1 2%
_ 5%
25%
100%
10%
25% 25%
35% 25%
10% 15%
10% 15%
APPENDIX 10
PERSONNEL HISTORY IN FULL-TIME EQUIVALENTS (BY DEPARTMENT)
012SET RDDOET WW1"
2006 2007 2008
ADMINISTRATIVE (112) 2.66 2.66 2.62
FINANCE (118) 1,22 1.22 1.20
ELECTIONS (115) 0.27 0.27 0.27
COMMUNICATIONS (116) 0.30 0.3 0.80
PLANNING & INSPECTIONS (117) 0.75 0.75 0.75
EMERGENCY PREPAREDNESS (121) 0.03 0.08 0.03
FIREFIGHTING (124) 2.27 2.27 2.27
CITY RAIL & GROUNDS (181) 0,47 0.47 0.47
STREETS (132) 0.85 0.73 0.73
TREE PROGRAM (134) 0.05 0,05 0.06
PARK MAINTENANCE & ADMINISTRATION (141) 1.79 1.89 1.39
PARK PROGRAMS (201) 1.35 1.36 1.35
WATER (204) 0.10 0.1 0.10
SOLID WASTE (206) 0,05 0.05 0.08
SANITARY SEWER (601) 0.74 0.89 0.94
STORM DRAINOAGE (602) 0.62 0.89 0.86
TOTAL FTEs 13.81 13.81 18,31
PERSONNEL HISTORY IN FULL-TIME EQUIVALENTS (BY POSITION)
BUDGET BUDGET BUDGET
2006 2007 2008
CRY ADMINISTRATOR 1.00 1.00 1.00
FINANCE DIRECTOR 1.00 1.00 1.00
FINANCE INTERN 0.20 0.20 0.20
ZONING & PLANNING COORDINATOR 1.00 1.00 1.00
DEPUTY CLERK 1,00 1.00 1.00
OFFICE ASSISTANT - ONE 0.40 0.40 0.40
OFFICE ASSISTANT - TWO 0.00 0.00 0.00
DIRECTOR OF PARKS & PUBLIC WORKS 1.00 1.00 1.00
MAINTENANCE WORKERS 2.00 2.00 2.00
PART-TIME MAINTENANCE WORKERS 1.17 1.17 1.17
PARKS & REC SUPVR/AOMINISTRATNE ASSIST 1.00 1.00 1.00
SEASONAL RECREATION 1.10 1.10 1.10
CABLE TECHNICIAN 0.00 0.00 0.00
CITY FORESTER 0.00 0.00 0.00
ELECTION ADMINISTRATOR/SPEC PROJECTS 0.00 0.00 0.00
ELECTION JUDGES 0.17 0.17 0.17
FIRE FIGHTERS 2.27 2.27 2.27
TOTAL FTEs
13.31 13.81 13.31
9.3
APPENDIX 2
2008 BUDGETED TRANSFERS
The following authorized transfers are budgeted:
1. The Park Programs special revenue fund receives a transfer from the general fund
maintenance & administrative department to finance city recreational activities fully
covered by participant fees.
2. Transfer from Storm Drainage to General Fund for general governmental expenses.
3. Transfer from Infrastructure to NE Quadrant Street Bond for debt service payments.
4. Transfer from TIF #1 Capital to 1996 TIF Larpenteur Bond for debt service payments.
5. Transfer from TIF #2 Capital to 1996 TIF Larpenteur Bond for debt service payments.
9-4
SCHEDULE OF TRANSFERS 2008
FUND/ TRANSFER
DEPT. # FUND/DEPARTMENT NAME OUT TRANSFER IN
1. 141 GENERAL FUND - PARK MAINT./ADMIN. 20,600
201 PARK PROGRAMS 20,600
2. 602 STORM DRAINAGE 113,797
101 GENERAL FUND 113,797
3. 419 INFRASTRUCTURE 160,000
317 NE QUADRANT STREET BONDS 160,000
4. 412 TIF #1-2 CAPITAL 168,000
316 1996 TIF LARPENTEUR BONDS 168,000
5. 413 TIF #2.1 CAPITAL 42,000
316 1996 TIF LARPENTEUR BONDS 42,000
TOTAL 504,397 504,397 u
9-5
POPULATION:
APPENDIX 3
MISCELLANEOUS STATISTICAL FACTS
CITY OF FALCON HEIGHTS, MINNESOTA
DATE OF INCORPORATION: APRIL 1, 1949
ADOPTION OF CITY CHARTER: JANUARY 1, 1974
FORM OF GOVERNMENT: MAYOR/COUNCIL
FISCAL YEAR BEGINS: JANUARY 1
1970 CENSUS 5,530
1980 CENSUS 5,291
1990 CENSUS 5,380
2000 CENSUS 5,572
AREA OF CITY: 2.28 SQUARE MILES
TRANSPORTATION:
UTILITIES:
RECREATION:
FIRE PROTECTION:
POIJCE PROTECTION:
MILES OF STREETS AND ALLEYS 18.55
TRUNK HIGHWAYS .75
PAVED -COUNTY 4.97
MILES OF SANITARY SEWER
MILES OF WATER MAINS
MILES OF STORM SEWER
NUMBER OF PARKS
AREA OF PARKS
14.50
14.50
4.00
3
18.07 ACRES
NUMBER OF STATIONS 1
NUMBER OF EMERGENCY VEHICLES 3
NUMBER OF VOLUNTEER FIREFIGHTERS 22
CONTRACTED FROM CITY OF ST. ANTHONY, MN
9-6