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1 Review 1999 Budget DetailCITYOF 690 Cisv Center D~qve, PO Box 147 Chanhassen, Minnesota 55317 Pho~le 612.937.1900 General Fax 612.937.5739 Date: £ngineering Fax 612.937.9152 To: Public 5afe~7 F~¥ 612. 934. 2524 From: It:~b u,u,w, ci. chanhassen, mn. us 01/27/99 Mayor & City Council Pam Snell, Finance Director "'_~¢~/~'"'"" Description of Reserve Accounts and Individual Funds Note: All definitions of fund types are taken from the Governmental Accounting, Auditing and Financial Reporting (GAAFR) Standards. Fund Accountinq: A fund is a fiscal and accounting entity with a self-balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. General Fund is used to account for all unrestricted financial resources except those required to be accounted for in another fund. 1999 Estimated Cash Fund # Fund Name Reserve Description Amount 101 General Fund 2,77,5,694 This fund accounts for all unrestricted resources except those required to be accounted for in another fund Internal Service Funds are used to account for the financing of goods or services provided by one de ~artment to other departments of a ~overnment on a cost reimbursement basis. ' ' '~999 Estimated Cash Fund# Fund Name Reserve Description Amount 950 Vehicle/Equipment 306,096 This fund was established to provide: (1) a means by Maintenance which long range motor vehicle purchases could be monitored and planned, (2) a control center for the purchase, maintenance and usage of vehicles and equipment; and (3) a means to separate from the operating costs the peaks and valleys created by major purchases occurrin~l or not occurrin~ in any one year. Special Revenue Funds are established to account for taxes and other specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specifie(I purposes. 1999 Estimated Cash Fund # Fund Name Reserve Description Amount 203 Firefighters' Relief 198,816 Revenues that are received from the State of Minnesota (which is a reimbursement of a special tax placed on fire insurance policies written within individual cities) and a special City levy dedicated for firefighter relief both represent dedicated monies to be used only for fire relief purposes. 210 CATV 114,455 Under the terms of the franchise agreement with Triax Cablevision, the City is to receive 5% of the revenues derived from cable television sales within the City. These monies are dedicated solely to improving public broadcasting capabilities, studio improvements, and other capital expenditures improving the overall system. 211 Environmental 568,591 Revenues received from a special city levy are dedicated Protection to provide funding for projects and activities that have a significant impact on our environment (i.e. recycling, lake management, and reforestation/. Capital Project Funds are used to account financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). Most capital projects are singular in purpose and their revenue/expenditure cannot be used for subsidizing any other operating fund. In each of these cases, bonds or other revenues received can only be used for these specific activities. The following capital project funds differ in that several of the .expenditure categories represent recurring types of costs, ie; personal services, repair & maintenance of utilities, and/or recurring land improvements. 1999 Estimated Cash Fund # Fund Name Reserve Description Amount 400 Capital Project 233,830 This reserve represents monies collected from developers Administration for administrative services on projects which include administration of special assessment rolls and debt service accounts during the period of special assessments. 410 Park Acquisition and 553,302 Cities may require the dedication of land associated with Development all new developments within the community or, in lieu of land, the City may establish a permit charge equivalent to the value of the land. The City has set a consistent permit feeto be charged against all new developments, except if partial land credits are/were given. All monies received through this permit process are recorded here and are dedicated for park purposes. Enterprise Funds are established to account for operations financed and operated in a manner similar to private business enterprises. The governing body intends that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user char es. 1999 Estimated Cash Fund # Fund Name Reserve Description Amount 700 Sewer & Water Utility 2,291,827 This fund accounts for the operation of the City-owned sewer and water system. Funds are generated solely from user fees collected from customers of the municipal utility system. The City cannot operate a public utility at a deficit, nor may a City subsidize other general operating expenses via sewer and water revenues. 710 Sewer & Water 896,513 This fund accounts for additions to the sewer and water Expansion system. Funding is derived from sanitary sewer/water hook-up charges and are dedicated to paying the oversizing and other general benefit costs of the sewer and water utility system. Revenues in this fund fluctuate greatly in that collections are based on development in areas where trunk costs were not assessed and used to finance construction projects. 720 Surface Water 1,345,739 This fund accounts for operations within the City's surface Management water management district based on Minnesota Chapter 509 legislation for local governments to provide a financing mechanism to build and maintain storm sewers and drainage ponds and generally control the surface water drainage from storms, spring thaw, etc. Property owners are billed on a quarterly basis in conjunction with the utility billing~ Properties are identified and charged according to the rate schedule adopted by the City Council. Trust & Agency Funds are established to account for cash or other assets held by the City in a trustee or a~lent capacity for others. 1999 Estimated Cash Fund # Fund Name Reserve Description Amount 800 Historic Preservation 1,709,736 This fund provides for ongoing maintenance and care of Trust the City's cemetery, historic buildings and newly remodeled downtown area. Debt Service Funds are established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. FUND CITY OF CHANHASSEN 1998 BUDGET TAX CERTIFICATION LEVY 1998 TAXES TO BE LEVIED 1999 TAXES TO BE LEVIED General Fund Special Revenue Funds Fire Relief Recycling Program TOTAL OPERATIONAL TAX LEVY 3,26O,796 40,0O0 80,000 120,000 3,380,796 3,389,348 40,000 80,000 120,000 3,509,348 EQUIPMENT FUNDING 430,000 430,000 General Bonded Debt Municipal Building Bonds 1988 Fire Equipment Bonds 1989 Park Bonds TOTAL GENERAL BONDED DEBT 149,666 135,000 82,900 367,566 150,420 135,000 96,040 381,460 Special Assessment Bonded Debt G.Oo Bonds of 1991E G.O. Bonds 1990B G.O. Bonds of 1991A G.O. Bonds of 1995B G.O. Bonds of 1995C TOTAL SPECIAL ASSESSMENT DEBT TOTAL DEBT LEVY PARK REFERENDUM LEVY SW METRO TRANSIT OPT-OUT LEVY NET LEVY 160,OO0 40,0O0 135,000 85,000 71,122 491,122 858,688 375,000 504,454 5,548,938 203,937 50,368 135,000 90,000 75,842 555,147 936,607 246,837 567,874 5,690,666 HACA DISTRIBUTION 938,264 796,536 TOTAL LEVY 6,487,202 6,487,202 I,LI 101 General Fund CITY OF CHANHASSEN 1999 BUDGET REVENUE SUMMARY IACCOUNT DESCRIPTION 1998 BUDGET 1998 RE-ESTIMATE 1999 BUDGET GENERAL PROPERTY TAX 3010 3002 3011 3041 3090 Current Property Tax Allowance for Delinquents Delinquent Property Tax Homestead & Ag Credit Other Property Taxes TOTAL GENERAL PROPERTY TAX LICENSES PERMITS EINES & PENALTIES ilNTERGOVERNMENTAL REVENUE CHARGES FOR CURRENTSERVICES OTHER REVENUE 3,260,796 (97,824) 114,128 841,286 2,000 4,120,386 54,300 637,800 31,500 41,800 480,300 117,800 3,260,796 (97,824) 114,128 841,286 2,000 4,120,386 58,200 1,254,100 32,500 90,938 5O3,250 139,800 3,389,348 (97,824) 114,128 699,6O7 2,000 4,107,259 66,200 800,100 33,500 89,952 521,250 226,813 ** TOTAL GENERAL FUND REVENUE 5,483,886 6,199,174 Prmt&Lcns 15% Fines&Othr Revenu~t~S'~pe 4% 9% InterGov't 2% 5,845,074 HACA 12% Prop Tax 58% CITY OF CHANHASSEN 1999 BUDGET Personal Materials & Contractual Services Supplies Services Capital Outlay Misc. Total GENERAL GOVERNMENT 111 Legislative 27,300 1,050 137,000 112 Administration 230,700 25,300 68,480 1,000 113 Finance 157,400 5,350 52,000 114 Legal 90,000 115 Property Assessment - 67,000 116 M.I.S. 32,100 17,310 100,590 117 City Hall 14,750 200,150 500 118 Elections 1,200 700 1,500 20,000 TOTAL 448,700 64,460 716,720 (62,000) (42,950) 165,350 263,48O 171,800 90,000 67,000 150,000 215,400 23,400 21,500 (104,950) 1,146,430 PUBLIC SAFETY 121 Police Administration 171,800 12,185 542,288 25,000 (41,468) 709,805 122 Fire Prevention Administration 165,584 51,900 93,050 35,000 (20,951) 324,583 123 Public Safety Commission 700 1,775 2,475 125 Code Enforcement 670,600 20,193 28,500 719,293 126 Animal Control 51,200 12,219 7,880 1,000 72,299 TOTAL 1,059,184 97,197 673,493 61,000 (62,419) 1,828,455 PUBLIC WORKS '131 Engineering 104,100 7,300 228,460 132 Street Maintenance 492,100 210,500 55,700 t35 Street Lighting & Signals 2,300 262,100 137 'City Garage 227,200 12,650 42,100 TOTAL 823,400 232,750 588,360 500 (90,090) 250,270 4,000 (91,332) 670,968 - (39,660) 224,740 1,000 282,950 5,500 (221,082) 1,428,928 ';OARKS & RECREATION 141 Park& Rec Commission 375 1,700 142 Park & Rec Administration 100,700 2,450 26,250 143 Recreation Center 169,900 14,350 69,800 144 '.Senior Citizens Center 23,100 4,375 5,050 145 Recreation Programs 89,625 13,405 68,880 146 Self-Supporting Programs 47,925 9,185 18,016 147 Lake Ann Park Operations 8,250 13,245 37,970 148 Park Maintenance 301,300 91,500 124,700 TOTAL 740,800 148,885 352,366 1,650 1,650 - 2,075 - 129,400 - 254,050 32,525 171,910 75,126 59,465 519,150 1,243,701 COMMUNITY DEVELOPMENT 151 Planning Commission 200 3,700 152 Planning Administration 202,700 2,050 14,200 153 Senior Facility Commission 14,400 200 7,900 * TOTAL 217,100 2,450 25,800 (47,790) 3,900 171,160 22,500 (47,790) 197,560 ** TOTAL GENERAL FUND 3,289,184 545,742 2,356,739 89,650 (436,241) 5,845,074 NOT IN BAL GENERAL GOVERNMENT PUBLIC SAFETY PUBLC WORKS PARKS & RECREATION COMMUNITY DEVELOPMENT CITY OF CHANHASSEN 1999 B U DG ET GENERAL FUND Personal Materials & Contractual Capital Services Supplies Services Outlay Misc. Total 448,700 64,460 716,720 21,500 (104,950) 1,146,430 1,059,184 97,197 673,493 61,000 (62,419) 1,828,455 823,400 232,750 588,360 5,500 (221,082) 1,428,928 740,800 148,885 352,366 1,650 1,243,701 217,100 2,450 25,800 - (47,790) 197,560 ** TOTAL GENERAL FUND 3,289,184 545,742 2,356,739 89,650 (436,241) 5,845,074 Expenditures by Department Com Dev Gen Govt Park&Rec 3% 2O% Pub Pub Safety 24% 32% Expenditures by Type Capital 1% Contractual ;:';~i® ' :~':: 50% Materials Misc 8% 6% CITY OF CHANHASSEN 1998 BUDGET Personal Materials & Contractual Services Supplies Services Capital Outlay Misc. Total GENERAL GOVERNMENT 111 Legislative 27,400 1,045 124,285 112 Administration 198,900 24,800 54,130 113 Finance 128,300 5,330 51,800 114 Legal - 85,500 115 Property Assessment 64,300 116 M.I.S. 30,800 5,444 2,908 117 City Hall 14,650 197,550 118 Elections 21,600 3,000 16,500 TOTAL 407,000 54,269 596,973 PUBLIC SAFETY 121 Police Administration 235,900 10,590 535,744 122 Fire Prevention Administration 163,000 38,644 90,970 123 Public Safety Commission 700 1,775 125 Code Enforcement 651,100 21,888 26,370 126 Animal Control 69,000 11,865 14,550 TOTAL 1,119,000 83,687 669,409 152,730 1,000 (61,286) 217,544 (37,106) 148,324 85,50O 64,3O0 39,152 500 212,700 41,100 1,500 (98,392) 961,350 1,000 (45,501 ) 737,733 5,500 (16,443) 281,671 - 2,475 5,500 704,858 1,000 96,415 13,000 (61,944) 1,823,152 PUBLIC WORKS 1'31 Engineering 99,800 7,200 12,600 :132 Street Maintenance 485,100 203,250 210,150 135 :Street Lighting & Signals 2,200 227,100 137 City Garage 212,800 10,750 44,800 TOTAL 797,700 223,400 494,650 500 (43,300) 76,800 3,500 (121,600) 780,400 (34,395) 194,905 500 268,850 4,500 (199,295) 1,320,955 PARKS & RECREATION 141 Park & Rec Commission 275 1,700 142 Park & Rec Administration 64,500 2,100 5,550 143 Recreation Center 188,700 14,500 68,000 144 Senior Center Operation 22,300 3,075 4,000 145 Recreation Programs 86,958 16,290 59,265 146 Self-Supporting Programs 25,100 11,926 23,656 147 Lake Ann Park Operations 9,575 10,395 17,195 148 Park Maintenance 267,800 82,000 82,000 TOTAL 664,933 140,561 261,366 1,975 72,150 271,200 29,375 162,513 60,682 37,165 431,8O0 1,066,860 COMMUNITY DEVELOPMENT 151 Planning Commission - 200 5,300 152 Planning Administration 191,900 2,150 14,500 153 Senior Facility Commission 19,100 300 1,600 * TOTAL 2,650 21,400 211,000 (46,280) 5,500 162,270 21,000 (46,280) 188,770 ** TOTAL GENERAL FUND 3,199,633 504,567 2,043,798 19,000 (405,911) 5,361,087 GENERAL GOVERNMENT PUBLIC SAFETY 'PUBLC WORKS ~PARKS & RECREATION COMMUNITY DEVELOPMENT CITY OF CHANHASSEN 1998 B U DG ET GENERAL FUND Personal Materials & Contractual Capital Services Supplies Services Outlay Misc. Total 407,000 54,269 596,973 1,500 (98,392) 961,350 1,119,000 83,687 669,409 13,000 (61,944) 1,823,152 797,700 223,400 494,650 4,500 (199,295) 1,320,955 664,933 140,561 261,366 - 1,066,860 211,000 2,650 21,400 - (46,280) 188,770 ** TOTAL GENERAL FUND 3,199,633 504,567 2,043,798 19,000 (405,911) 5,361,087 Expenditures by Department Com Dev Gen Govt Park&Rec 4% 18% 20% i~ Pub W Pub Safety 25% 33% Expenditures by Type Contractual 33% Materials 8% Misc 7% Capital 0%