The URL can be used to link to this page

Home My WebLink About2008 11-17 JOINT SESSION CITY COUNCIL • Agenda Brooklyn Center City Council Brooklyn Center Financial Commission Joint Work Session on 2009 Operations and Capital Budgets Monday, November 17, 20 }6:30 PM City Council Cham rs 1) Call to Order 2) Review 2009 — 2023 Capital Improvements Plan 3) Review 2009 Capital Project Funds Budgets i) Capital Improvements Fund ii) MSA Construction Fund iii) Infrastructure Construction Fund iv) EBHC Capital Projects Fund v) Technology Capital Fund . 4) Review 2009 Internal Service Funds Budgets i) Central Garage Fund ii) Post Employment Benefit Fund iii) Compensated Absence Fund 5) Review 2009 Special Revenue Funds i) Grants Fund ii) Tax Increment Districts Funds 6) Review 2009 Liquor Fund for change proposal i) Store Expansion ii) Telephone System 7) Review Proposed Reorganization of Community Development Department i) Reorganization Review ii) 2009 CDBG Budget Review 8) Overall 2009 Budget Review i) Property Tdx Approvals ii) Expected Property Tax Impacts iii) Other 9) Miscellaneous Items • 10) Adjournment • City of Broo kryn Center 2009 Budget FUND: Capital Improvements Fund—40100 DEPT/ACTIVITY/PROJECT: Capital Improvements Fund—40100 PROFILE The Capital Improvements Fund provides for the accounting of sources (revenues) and uses (expenditures) of monies available from a number of sources such as the General Fund, enterprise funds and public utility funds. Available funds are used to finance government building and park improvements and to purchase land for public uses such as parks or other public facilities. PROJECTS AND PROGRAMS The City's Capital Improvement Program (CIP) includes a multi-year projection of capital improvement needs for the park system. Projects proposed for 2009 as part of the CIP include the following: • Reconstruction of Shingle Creek Trail form Central Park to County Road 10 • Reconstruction of Arboretum South Parking Lot • Reconstruction of the West Trail system at Central Park • Resurface Northport Tennis Courts • • Resurface West Palmer Lake Park Tennis Courts • Riverdale Open Picnic Shelter DEPARTMENTAL GOALS Continue making park improvements in accordance with the multi-year plan and maintain and improve public facilities to provide for adequate function and accessibility to all. PERSONNEL LEVELS No personnel are assigned to this division. CAPITAL OUTLAY Projects as noted above and listed in the 2009 Capital Improvement Program. • 1 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 • Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 40100 CAPITAL IMPROVEMENTS FUND 40100 CAPITAL IMPROVEMENTS FUND 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4370 OTHER GRANTS/AID 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 34,785- 27,077- 9,522- 10,634- 10,300- 10,300- 4605 UNREALIZED INVESTMENT GAIN/LOS 145- 399- 4606 OTHER REVENUE 200- 15,000- 80- 4612 DONATIONS&CONTRIBUTIONS 27,380- 31,978- 4600 MISCELLANEOUS REVENUE 34,929- 55,056- 24,522- 42,692- 10,300- 10,300- 4599 MISCELLANEOUS REVENUE 34,929- 55,056- 24,522- 42,692- 10,300- 10,300- 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 602- 1,098- 4912 CAPITAL CONTRIBUTIONS 22,767- 4915.1 TRANSFERS FROM LIQUOR FUND 125,000- 125,000- 135,000- 135,000- 135,000- 4900 OTHER FINANCING SOURCES 148,369- 126,098- 135,000- 135,000- 135,000- 4001 REVENUES 183,299- 181,154- 159,522- 42,692- 145,300- 145,300- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6120 RETIREMENT CONTRIBUTIONS 6150 WORKER'S COMPENSATION 6199 SUPPLIES 6210 OPERATING SUPPLIES 6220 REPAIR&MAINT SUPPLIES 6240 SMALL TOOLS&MINOR EQUIPMENT 6242 MINOR EQUIPMENT 9,852 2,400 6240 SMALL TOOLS&MINOR EQUIPMENT 9,852 2,400 6199 SUPPLIES 9,852 2,400 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6302 ARCH,ENG&PLANNING 22,078 48,438 17,056 41,044 6303 LEGAL SERVICES 392 6307 PROFESSIONAL SERVICES 1,410 851 16,415 6300 PROFESSIONAL SERVICES 23,488 49,682 17,056 57,459 6330 TRANSPORTATION 6340 ADVERTISING 6342 LEGAL NOTICES 708 512 6340 ADVERTISING 708 512 2 CITY OF BROOKLYN CENTER Budget Report • 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6350 PRINTING AND DUPLICATING 6351 PRINTING 2,194 6350 PRINTING AND DUPLICATING 2,194 6360 INSURANCE 6380 UTILITY SERVICES 6400 REPAIR&MAINT SERVICES 6410 RENTALS 6420 IS SERVICES/LICENSES/FEES 6440 OTHER EXPENSES 6441 LICENSES,TAXES&FEES 1,085 10,560 1,500 6449 OTHER CONTRACTUAL SERVICE 746 6440 OTHER EXPENSES 1,830 10,560 1,500 6470 TRANSFERS AND OTHER USES 6472 ENGINEERING SERVICE TRANSFER 195 20,000 20,000 6470 TRANSFERS AND OTHER USES 195 20,000 20,000 •6299 OTHER CHARGES&SERVICES 26,027 63,143 17,056 58,959 20,000 20,000 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6530 IMPROVEMENTS 476,282 45,292 269,500 200,988 370,000 370,000 6501 CAPITAL OUTLAY 476,282 45,292 269,500 200,988 370,000 370,000 6500 CAPITAL OUTLAY 476,282 45,292 269,500 200,988 370,000 370,000 6001 EXPENDITURES/EXPENSES 512,160 110,835 286,556 259,947 390,000 390,000 4000 REVENUES AND EXPENSES 328,862 70,318- 127,034 217,255 244,700 244,700 40100 CAPITAL IMPROVEMENTS FUND 328,862 70,318- 127,034 217,255 244,700 244,700 40100 CAPITAL IMPROVEMENTS FUND 328,862 70,318- 127,034 217,255 244,700 244,700 ', 3 City of Brooklyn Center Capital Improvements Fund Cash Flows Analysis III Actual Actual Estimated Proposed Projected Projected Projected Projected 2006 2007 2008 2009 2010 2011 2012 2013 Revenues $ Transfer in General Fund $ - $ - $ - $ $ $ $ Transfer in Liquor Fund $ 125,000 $ 125,000 $ 135,000 $ 135.000 $ 135,000 $ 135,000 $ 135,000 $ 135,000 Intergovernmental Revenue $ - $ - $ - $ $ $ Debt Payment Golf Course $ 7,512 $ - $ - $ - $ 15,000 $ 15,000 $ 15,000 $ 15,000 Misc Revenue $ 58,298 $ 56,154 $ 42,692 $ 10,300 $ 6,172 $ 6,656 $ 4,389 $ (1,663) Total Revenues $ 190,810 $ 181,154 $ 177,692 $ 145,300 $ 156,172 $ 156,656 $ 154,389 $ 148,337 Expenditures $ Personal Services $ - $ $ - $ - $ $ $ -Supplies $ - $ 2,400 $ - $ $ - $ - $ - $ - Services $ 21,660 $ 33,097 $ 58,959 $ 20,000 $ - $ - - $ Depreciation $ - $ - $ - $ $ $ $ - Debt Service $ - $ - $ - $ $ - $ $ $ Total Expenditures $ 21,660 $ 35,497 $ 58,959 $ 20,000 $ - $ - $ - $ - Capital Outlay $ 490,499 $ 75,339 $ 200,988 $ 370,000 $ 132,000 $ 270,000 $ 457,000 $ 20,000 Total Cash Requirement $ 512,159 $ 110,836 $ 259,947 $ 390,000 $ 132,000 $ 270,000 $ 457,000 $ 20,000 Beginning Cash Balance $ 879,120 $ 584,298 $ 635,570 $ 553,315 $ 308,615 $ 332,787 $ 219,443 $ (83,168) Changes in Assets/Liabilities $ 26,527 $ (19,046) Revenues $ 190,810 $ 181,154 $ 177,692 $ 145,300 $ 156,172 $ 156,656 $ 154,389 $. 148,337 Expenditures $ (512,159) $ (110,836) $ (259,947) $ (390,000) $ (132,000) $ (270,000) $ (457,000) $ (20,000) Depreciation Add-Back $ - $ - $ - $ $ $ $ - $ Ending Cash Balance $ 584,298 $ 635,570 $ 553,315 $ 308,615 $ 332,787 $ 219,443 $ (83,168) $ 45,169 • Assumptions: Expenditures Capital outlay is from the 2008 CIP and adjusted for estimated ENR Construction Index for each year in the five year period. • 4 • City of Brookryn Center 2009 Budget FUND: Municipal State Aid Construction Fund—40200 DEPT/ACTIVITY/PROJECT: Municipal State Aid Construction—40200 PROFILE The Municipal State Aid Fund is used to account for monies received from the State as a portion of shared taxes collected from gasoline taxes. From this fund, the City is permitted to pay for certain construction and maintenance activities. PROJECTS AND PROGRAMS Several projects are scheduled in the Capital Improvement Program (CIP) for the period of 2009 through 2023. Municipal State Aid allotment payments from Mn/DOT provide funding for maintenance and reconstruction of MSA designated routes within the City. DEPARTMENTAL GOALS • Systematically maintain and rehabilitate as necessary the system of State Aid Streets in accordance with state requirements. EXPENDITURE DETAILS 6224 Street Maintenance Materials This item represents the bulk of the materials used to maintain streets designated as municipal state aid routes. Materials include: hot mix, cold mix, road oil, crack sealant, sand, rock and concrete. This amount has risen considerably because of the rise in oil prices and its effect on bituminous products prices. 6226 Signs and Striping Material Includes the cost of high intensity grade sheeting sign blanks, posts, preformed pavement markings, paint, etc., used for fabricating and installing signs and pavement markings on streets designated as municipal state aid routes. 6404 Street Maintenance Services Provides for annual sealcoating on streets designated as municipal state aid routes. Project areas are forecast over the next five years using a GIS database in conjunction with the street reconstruction program. Costs in this area have also increased significantly due to increases in price for bituminous products. 6530 Improvements Capital infrastructure improvements for street reconstruction as identified in the Capital Improvement Program. CAPITAL OUTLAY Projects as noted in the 2009 Capital Improvement Program. • 5 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 20090 Actual Actual Final YTD Recommended Approved Object Code I Description Amount Amount Budget _ Actual Budget Budget 40200 MUNICIPAL STATE AID CONSTRUCT 40200 MUNICIPAL STATE AID CONSTRUCT 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4343 MUNICIPAL STATE AID,STREETS-M 90,000- 90,000- 90,000- 90,000- 90,000- 90,000- 4344 MUNICIPAL STATE AID,STREETS-C 455,832- 1,098,845- 724,000- 575,000- 575,000- 4340 STATE REVENUE 545,832- 1,188,845- 814,000- 90,000- 665,000- 665,000- 4370 OTHER GRANTS/AID 4300 INTERGOVERNMENTAL REVENUE 545,832- 1,188,845- 814,000- 90,000- 665,000- 665,000- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 19,300- 25,264- 10,000- 15,309- 20,000- 20,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 60- 38- 4600 MISCELLANEOUS REVENUE 19,361- 25,302- 10,000- 15,309- 20,000- 20,000- 4599 MISCELLANEOUS REVENUE 19,361- 25,302- 10,000- 15,309- 20,000- 20,000- 4900 OTHER FINANCING SOURCES 4001 REVENUES 565,192- 1,214,147- 824,000- 105,309- 685,000- 685,000- III 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6120 RETIREMENT CONTRIBUTIONS 6150 WORKERS COMPENSATION 6199 SUPPLIES 6210 OPERATING SUPPLIES 6220 REPAIR&MAINT SUPPLIES 6224 STREET MAINT MATERIALS 14,939 21,680 22,100 21,678 28,700 28,700 6226 SIGNS&STRIPING MATERIALS 2,714 3,001 4,800 3,847 4,800 4,800 6220 REPAIR&MAINT SUPPLIES 17,653 24,681 26,900 25,525 33,500 33,500 6199 SUPPLIES 17,653 24,681 26,900 25,525 33,500 33,500 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6330 TRANSPORTATION 6340 ADVERTISING 6400 REPAIR&MAINT SERVICES • 6404 STREET MAINT SERVICES 17,897 35,899 33,400 26,955 91,900 91,900 6400 REPAIR&MAINT SERVICES 17,897 35,899 33,400 26,955 91,900 91,900 • CITY OF BROOKLYN CENTER Budget Report 0 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6440 OTHER EXPENSES 6470 TRANSFERS AND OTHER USES 6476 CAPITAL PROJECT FUND TRANSFER 734,097 650,000 650,000 6470 TRANSFERS AND OTHER USES 734,097 650,000 650,000 6299 OTHER CHARGES&SERVICES 17,897 769,996 33,400 26,955 741,900 741,900 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6530 IMPROVEMENTS 381,444 817,000 6501 CAPITAL OUTLAY 381,444 817,000 6500 CAPITAL OUTLAY 381,444 817,000 6001 EXPENDITURES/EXPENSES 416,995 794,677 877,300 52,481 775,400 775,400 4000 REVENUES AND EXPENSES 148,198- 419,470- 53,300 52,828- 90,400 90,400 40200 MUNICIPAL STATE AID CONSTRUCT 148,198- 419,470- 53,300 52,828- 90,400 90,400 40200 MUNICIPAL STATE AID CONSTRUCT 148,198- 419,470- 53,300 52,828- 90,400 90,400 • • • City of Brooklyn Center Municipal State Aid(MSA)Fund Cash Flows Analysis • Actual Actual Estimated Proposed Projected Projected Projected Projected 2006 2007 2008 2009 2010 2011 2012 2013 Revenues Fund Transfer $ - $ - $ - $ - $ $ $ $ MSA Allotment $ 545,832 $ 1,188,845 $ 90,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 Misc.Operating $ - $ - $ - $ - $ $ $ $ Misc.Non-operating(Interest) $ 19,361 $ 25,302 $ 25,309 $ 20,000 $ (171) $ - $ - $ 4,241 Total Revenues $ 565,193 $ 1,214,147 $ 115,309 $ 770,000 $ 749,829 $ 750,000 $ 750,000 $ 754,241 Expenditures Personal Services $ - $ - $ - $ - $ - $ $ $ Supplies $ - $ 24,681 $ 25,525 $ 33,500 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Services $ 35,551 $ 35,898 $ 26,955 $ 91,900 $ 65,000 $ 65,000 $ 65,000 $ 65,000 Depreciation $ - $ - $ - $ - $ - $ $ $Debt Service $ - $ - $ - $ 2,294 $ - $ 10,580 $ 3,652 $ - Total Expenditures $ 35,551 $ 60,579 $ 52,480 $ 127,694 $ 90,000 $ 100,580 $ 93,652 $ 90,000 Capital Outlay $ 381,445 $ 734,097 $ 802,000 $ 650,000 $ 1,442,000 $ 303,000 $ - $ 688,000 Total Cash Requirement $ 416,996 $ 794,676 $ 854,480 $ 777,694 $ 1,532,000 $ 403,580 $ 93,652 $ 778,000 Beginning Cash Balance $ 98,362 $ 262,795 $ 738,322 $ (849) $ (8,543) $ (790,714) $ (444,294) $ 212,054 Changes in Assets/Liabilities $ 16,236 $ 56,056 $ - $ - $ - $ - $ - $ - Revenues* $ 565,193 $ 1,214,147 $ 115,309 $ 770,000 $ 749,829 $ 750,000 $ 750,000 $ 754,241 Expenditures $ (416,996) $ (794,676) $ (854,480) $ (777,694) $(1,532,000) $ (403,580) $ (93,652) $ (778,000) Depreciation Add-Back $ - $ - $ - $ - $ - $ $ $ Ending Cash Balance $ 262,795 $ 738,322 $ (849) $ (8,543) $ (790,714) $ (444,294) $ 212,054 $ 188,295 • Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. Revenues 2009 Allotment of MSA from the State will not change appreciably without major changes in the gas tax or in the alotment of gas tax between ciites Expenditures Capital outlay is from the 2009 CIP and adjusted for estimated ENR Construction Index for each year in the five year period. • 8 • City of Brooklyn Center 2009 Budget FUND: Infrastructure Construction Fund—40700 DEPT/ACTIVITY/PROJECT: Infrastructure Construction Fund—40700 PROFILE The Infrastructure Construction Fund was formerly titled the Special Assessment Construction Fund and will continue to account for the financing of improvements funded all or in part by special assessments and transfers from the public utility funds. PROJECTS AND PROGRAMS Projects scheduled in 2009 are listed and described in the Capital Improvement Program section of the Budget. They include: • Aldrich Avenue Neighborhood Street& Utility Reconstruction • Shingle Creek Parkway/69th Avenue Improvement DEPARTMENTAL GOALS • Reconstruct/rehabilitate streets and utilities to improve infrastructure. • • Enhance the appearance of neighborhoods. • Work cooperatively with other agencies to solve mutual problems that affect the City's infrastructure. PERSONNEL LEVELS No personnel are assigned to this division. CAPITAL OUTLAY Projects listed in the 2009 Capital Improvement Program. • 9 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009ill Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 40700 INFRASTRUCTURE CONSTRUCTION 40700 INFRASTRUCTURE CONSTRUCTION 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4310 FEDERAL REVENUE 4340 STATE REVENUE 4360 COUNTY GRANTS 4362 COUNTY GRANTS/AID 3,915- 4360 COUNTY GRANTS 3,915- 4370 OTHER GRANTS/AID 4300 INTERGOVERNMENTAL REVENUE 3,915- 4399 CHARGES FOR SERVICES 4430 CHGS FOR SERVICES-PUBLIC WORKS 4431 WEED CUTTING CHARGES 18,163- 5,907 10,000- 32,694- 25,000- 25,000- 4434 DISEASED TREE REMOVAL 8,525- 4,474- 20,000- 46,688- 35,000- 35,000- 4430 CHGS FOR SERVICES-PUBLIC WORKS 26,688- 1,433 30,000- 79,382- 60,000- 60,000- 4399 CHARGES FOR SERVICES 26,688- 1,433 30,000- 79,382- 60,000- 60,000- • 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4601 SPECIAL ASSESSMENTS 286,751- 476,801- 400,000- 218,338- 476,000- 476,000- 4602 SPECIAL ASSESS-PENALTIES&INT 3,701- 5,093- 112- 4603 INTEREST EARNINGS 881- 4606 OTHER REVENUE 1,240- 36,064- 3,718- 4607 SPEC ASSESS INTEREST 31- 398- 163- 4600 MISCELLANEOUS REVENUE 292,604- 518,356- 400,000- 222,332- 476,000- 476,000- 4599 MISCELLANEOUS REVENUE 292,604- 518,356- 400,000- 222,332- 476,000- 476,000- 4900 OTHER FINANCING SOURCES 4915 TRANSFERS IN 147,907- 760,907- 5,515,000- 6,331,360- 6,331,360- 4921 REFUNDS&REIMBURSEMENTS 657- 4931 BOND SALES 1,420,390- 2,500,000- 4933 DISCOUNT ON BOND SALES 7,884 4900 OTHER FINANCING SOURCES 1,560,412- 761,564- 8,015,000- 6,331,360- 6,331,360- 4001 REVENUES 1,883,619- 1,278,486- 8,445,000- 301,714- 6,867,360- 6,867,360- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 110,020 6102 OVERTIME-FT EMPLOYEES 21,738 6103 WAGES-PART TIME EMPLOYEES 11,972 • 6104 OVERTIME-PART TIME EMPLOYEES 23 6100 WAGES AND SALARIES 143,753 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 8,352 10 CITY OF BROOKLYN CENTER Budget Report 0 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code I Description Amount Amount Budget Actual Budget Budget 6125 FICA 9,351 6126 MEDICARE CONTRIBUTIONS 2,187 6120 RETIREMENT CONTRIBUTIONS 19,890 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 1,440 6150 WORKER'S COMPENSATION 1,440 6099 PERSONAL SERVICES 165,083 6199 SUPPLIES 6200 OFFICE SUPPLIES 6210 OPERATING SUPPLIES 6219 GENERAL OPERATING SUPPLIES 2,430 1,383 5,133 6210 OPERATING SUPPLIES 2,430 1,383 5,133 6220 REPAIR&MAINT SUPPLIES 6226 SIGNS&STRIPING MATERIALS 2,581 6220 REPAIR&MAINT SUPPLIES 2,581 6230 REPAIR&MAINT SUPPLIES-OTHER 0 6240 SMALL TOOLS&MINOR EQUIPMENT 6199 SUPPLIES 5,011 1,383 5,133 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6302 ARCH,ENG&PLANNING 58,008 154,369 150,112 6303 LEGAL SERVICES 270 637 769 6307 PROFESSIONAL SERVICES 107,689 50,072 30,000 12,102 45,000 45,000 6300 PROFESSIONAL SERVICES • 165,967 205,079 30,000 162,983 45,000 45,000 6320 COMMUNICATIONS 6321 TELEPHONE/PAGERS 1,328 615 412 6320 COMMUNICATIONS 1,328 615 412 6330 TRANSPORTATION 6333 FREIGHT/DRAYAGE 29 6330 TRANSPORTATION 29 6340 ADVERTISING 6342 LEGAL NOTICES 1,346 2,112 1,942 6340 ADVERTISING 1,346 2,112 1,942 6350 PRINTING AND DUPLICATING 6351 PRINTING 1,971 2,642 3,585 6350 PRINTING AND DUPLICATING 1,971 2,642 3,585 1111 6400 REPAIR&MAINT SERVICES 6405 PARK&LANDSCAPE SERVICES 49,483 73,715 63,036 6438 CASH SHORT(OVER) 48- 6400 REPAIR&MAINT SERVICES 49,483 73,715 62,988 6440 OTHER EXPENSES 11 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 • Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6441 LICENSES,TAXES&FEES 3,690 2,055 1,985 6449 OTHER CONTRACTUAL SERVICE 4,192 6440 OTHER EXPENSES 7,882 2,055 1,985 6460 CENTRAL GARAGE CHARGES 6462 FIXED CHARGES 307 6460 CENTRAL GARAGE CHARGES 307 6470 TRANSFERS AND OTHER USES 6471 ADMINISTRATIVE SERVICE TRANSFE 55,395 55,395 6472 ENGINEERING SERVICE TRANSFER 194,336 250,000 6470 TRANSFERS AND OTHER USES 194,336 250,000 55,395 55,395 6490 OTHER MISC COSTS/EXPENSES 6499 EXPENSES REIMBURSED 2,863,710- 3,257,497- 6490 OTHER MISC COSTS/EXPENSES 2,863,710- 3,257,497- 6299 OTHER CHARGES&SERVICES 2,635,732- 2,776,943- 280,000 234,230 100,395 100,395 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6510 LAND 24,167 6530 IMPROVEMENTS 3,968,891 4,800,840 7,270,500 4,911,765 7,792,300 7,792,300 6501 CAPITAL OUTLAY 3,968,891 4,825,006 7,270,500 4,911,765 7,792,300 7,792,300 6500 CAPITAL OUTLAY 3,968,891 4,825,006 7,270,500 4,911,765 7,792,300 7,792,300 • 6600 DEBT SERVICE 6621 PAYING AGENT/OTHER FEES 540 167 588 6600 DEBT SERVICE 540 167 588 6001 EXPENDITURES/EXPENSES 1,503,793 2,049,613 7,550,500 5,151,716 7,892,695 7,892,695 4000 REVENUES AND EXPENSES 379,826- 771,127 894,500- 4,850,002 1,025,335 1,025,335 40700 INFRASTRUCTURE CONSTRUCTION 379,826- 771,127 894,500- 4,850,002 1,025,335 1,025,335 40700 INFRASTRUCTURE CONSTRUCTION 379,826- 771,127 894,500- 4,850,002 1,025,335 1,025,335 • 12 • City of Brooklyn Center 2009 Budget FUND: Street Reconstruction Fund—40900 DEPT/ACTIVITY/PROJECT: Street Reconstruction Fund —40900 PROFILE This fund exists for the accounting of revenues used for the reconstruction of streets. A majority of the revenue for this fund is derived from franchise fees. PERSONNEL LEVELS No personnel are assigned to this activity. CAPITAL OUTLAY Projects as noted and listed in the 2009 Capital Improvement Program. • • 13 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved • Object Code/Description Amount Amount Budget Actual Budget Budget 40900 STREET RECONSTRUCTION 40900 STREET RECONSTRUCTION 4000 REVENUES AND EXPENSES 4001 REVENUES 4050 TAXES 4160 GENERAL SALES AND USE TAXES 4181 FRANCHISE FEES 658,410- 658,620- 660,000- 386,038- 680,000- 680,000- 4160 GENERAL SALES AND USE TAXES 658,410- 658,620- 660,000- 386,038- 680,000- 680,000- 4050 TAXES 658,410- 658,620- 660,000- 386,038- 680,000- 680,000- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 91,487- 101,234- 50,000- 33,580- 35,000- 35,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 416- 961- 4600 MISCELLANEOUS REVENUE 91,903- 102,195- 50,000- 33,580- 35,000- 35,000- 4599 MISCELLANEOUS REVENUE 91,903- 102,195- 50,000- 33,580- 35,000- 35,000- 4900 OTHER FINANCING SOURCES 4001 REVENUES 750,313- 760,815- 710,000- 419,618- 715,000- 715,000- 6001 EXPENDITURES/EXPENSES III 1 6299 OTHER CHARGES&SERVICES 6490 OTHER MISC COSTS/EXPENSES 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6530 IMPROVEMENTS 617,673 1,153,699 1,050,000 13,043 850,000 850,000 6501 CAPITAL OUTLAY 617,673 1,153,699 1,050,000 13,043 850,000 850,000 6500 CAPITAL OUTLAY 617,673 1,153,699 1,050,000 13,043 850,000 850,000 i 6001 EXPENDITURES/EXPENSES 617,673 1,153,699 1,050,000 13,043 850,000 850,000 4000 REVENUES AND EXPENSES 132,640- 392,884 340,000 406,576- 135,000 135,000 40900 STREET RECONSTRUCTION 132,640- 392,884 340,000 406,576- 135,000 135,000 40900 STREET RECONSTRUCTION 132,640- 392,884 340,000 406,576- 135,000 135,000 • 14 I City of Brooklyn Center Street Reconstruction Fund Cash Flows Analysis • Actual Actual Estimated Proposed Projected Projected Projected Projected 2006 2007 2008 2009 2010 2011 2012 2013 Revenues Fund Transfer $ - $ - $ - $ - $ - $ $ $ Franchise Fees $ 658,410 $ 658,620 $ 660,000 $ 680,000 $ 680,000 $ 680,000 $ 680,000 $ 680,000 Misc.Operating $ - $ - $ - $ - $ - $ - $ $ Misc.Non-operating $ 91,903 $ 102,195 $ 40,296 $ 35,000 $ 14,000 $ - $ - $ - Total Revenues $ 750,313 $ 760,815 $ 700,296 $ 715,000 $ 694,000 $ 680,000 $ 680,000 $ 680,000 Expenditures Personal Services $ - $ - $ - $ - $ - $ - $ $ Supplies $ - $ - $ - $ - $ - $ - $ - $ - Services $ - $ - $ - $ - $ - $ - $ $ Depreciation $ - $ - $ - $ - $ - $ - $ - $ Debt Service $ - $ - $ - $ - $ - $ - $ $ Total Expenditures $ - $ - $ - $ - $ - $ - $ $ Capital Outlay $ 617,673 $ 1,153,699 $ 1,050,000 $ 850,000 $ 1,422,000 $ 1,034,000 $ 860,000 $ 866,000 Total Cash Requirement $ 617,673 $ 1,153,699 $ 1,050,000 $ 850,000 $ 1,422,000 $ 1,034,000 $ 860,000 $ 866,000 Beginning Cash Balance $ 1,683,214 $ 1,815,313 $ 1,422,781 $ 1,073,077 $ 938,077 $ 210,077 $ (143,923) $ (323,923) Changes in Assets/Liabilities $ (541) $ 352 $ - $ - $ - $ - $ - $ - Revenues' $ 750,313 $ 760,815 $ 700,296 $ 715,000 $ 694,000 $ 680,000 $ 680,000 $ 680,000 Expenditures $ (617,673) $(1,153,699) $(1,050,000) $ (850,000) $(1,422,000) $(1,034,000) $ (860,000) $ (866,000) Depreciation Add-Back $ - $ - $ - $ - $ - $ - $ - $ - Ending Cash Balance $ 1,815,313 $ 1,422,781 $ 1,073,077 $ 938,077 $ 210,077 $ (143,923) $ (323,923) $ (509,923) • Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. Revenues Year 2009 and forward are predicted on a 3%increase in fees once every three years. Expenditures Capital outlay is from the 2009 CIP and adjusted for estimated ENR Construction Index for each year in the five year period. • 15 • • This page has been left blank intentionally. • 16 • City of BrooyC n Center 2009 Budget FUND: Earle Brown Heritage Center—40800 DEPT/ACTIVITY/PROJECT: Capital Projects This fund provides for the replacement of fully depreciated or obsolete capital items and new capital purchases. CAPITAL OUTLAY—Convention Center 6520 Buildings and Facilities South Carriage Hall door/window replacement Unit Cost: $45,000 Less Trade-in: $ -0- Total Cost: $45,000 Carriage Hall Wall Panel replacement Unit Cost: $108,000 Less Trade-in: $ -0- Total Cost: $108,000 D Barn Roof Replacement Unit Cost: $24,000 Less Trade-in: $ -0- Total Cost: $24,000 6540 Equipment and Machinery Facility Security System Unit Cost: $35,000 Less Trade-in: $ -0- Total Cost: $35,000 Carriage Hall Electronic Reader Board Unit Cost: $35,000 Less Trade-in: $ -0- Total Cost: $35,000 Telephone System Replacement/Upgrade Unit Cost: $30,000 Less Trade-in: $ -0- Total Cost: :30,000 Server Replacement and Network Switch (scheduled replacements) Unit Cost: $ 10,300 • Less Trade-in: $ -0- Total Cost: $10,300 17 CITY OF BROOKLYN CENTER Budget Report 2006 2007 200E 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved • Object Code/Description Amount Amount Budget Actual Budget Budget 40800 EBHC CAPITAL FUND 40800 EBHC CAPITAL FUND . 4000 REVENUES AND EXPENSES 4001 REVENUES 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 10,759- 15,921- 7,290- 4,300- 4,300- 4605 UNREALIZED INVESTMENT GAIN/LOS 60- 265- 4612 DONATIONS&CONTRIBUTIONS 40,000- 4600 MISCELLANEOUS REVENUE 10,819- 16,187- 47,290- 4,300- 4,300- 4599 MISCELLANEOUS REVENUE 10,819- 16,187- 47,290- 4,300- 4,300- 4900 OTHER FINANCING SOURCES 4915 TRANSFERS IN 300,000- 230,000- 200,000- 200,000- 200,000- 4921 REFUNDS&REIMBURSEMENTS 2,000- 38,047- 4900 OTHER FINANCING SOURCES 302,000- 230,000- 200,000- 38,047- 200,000- 200,000- 4001 REVENUES 312,819- 246,187- 200,000- 85,337- 204,300- 204,300- 6001 EXPENDITURES/EXPENSES 6240 SMALL TOOLS&MINOR EQUIPMENT 6300 PROFESSIONAL SERVICES 6307 PROFESSIONAL SERVICES 23,992411 6300 PROFESSIONAL SERVICES 23,992 6340 ADVERTISING 6349 OTHER ADVERTISING 449 6340 ADVERTISING 449 6400 REPAIR&MAINT SERVICES 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6520 BUILDINGS&FACILITIES 79,036 20,479 165,000 215,723 177,000 177,000 6530 IMPROVEMENTS 327 6540 EQUIPMENT&MACHINERY 39,403 20,029 115,000 60,105 110,300 110,300 6501 CAPITAL OUTLAY 118,765 40,508 280,000 275,828 287,300 287,300 6500 CAPITAL OUTLAY 118,765 40,508 280,000 275,828 287,300 287,300 6001 EXPENDITURES/EXPENSES 118,765 40,508 280,000 300,269 287,300 287,300 4000 REVENUES AND EXPENSES 194,053- 205,679- 80,000 214,932 83,000 83,000 40800 EBHC CAPITAL FUND 194,053- 205,679- 80,000 214,932 83,000 83,000 40800 EBHC CAPITAL FUND 194,053- 205,679- 80,000 214,932 83,000 83,000 • 18 I City of Brooklyn Center EBHC Capital Projects Fund • Actual Actual Estimated Proposed Projected Projected Projected Projected 2006 2007 2008 2009 2010 2011 2012 2013 Revenues Transfer from EBHC Operation $ 303,500 $ 230,000 $ 250,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 Misc.Operating $ - $ $ - $ $ $ $ Misc.Non-operating $ 10,819 $ 12,487 $ 7,290 $ 3,614 $ 1,940 $ 619 $ 1,432 $ 2,760 Total Revenues $ 314,319 $ 242,487 $ 257,290 $ 203,614 $ 201,940 $ 200,619 $ 201,432 $ 202,760 Expenditures Personal Services $ - $ - $ - $ $ $ $ $ Supplies $ - $ - $ - $ $ $ $ - $ - Services $ 79,362 $ - $ - $ - $ $ - $ $ Depreciation $ - $ $ - $ - $ $ $ - $ - Debt Service $ - $ $ - $ $ - $ - $ $ - Total Expenditures $ 79,362 $ - $ - $ $ - $ - $ - $ Capital Outlay $ 40,903 $ 279,250 $ 300,269 $ 287,300 $ 268,000 $ 160,000 $ 135,000 $ 90,000 Total Cash Requirement $ 120,265 $ 279,250 $ 300,269 $ 287,300 $ 268,000 $ 160,000 $ 135,000 $ 90,000 Beginning Cash Balance $ 117,193 $ 260,864 $ 223,687 $ 180,708 $ 97,022 $ 30,963 $ 71,582 $ 138,013 Changes in Assets/Liabilities $ (50,383) $ (414) $ - $ - $ - $ - $ $ Revenues $ 314,319 $ 242,487 $ 257,290 $ 203,614 $ 201,940 $ 200,619 $ 201,432 $ 202,760 Expenditures $ (120,265) $ (279,250) $ (300,269) $ (287,300) $ (268,000) $ (160,000) $ (135,000) $ (90,000) Depreciation Add-Back $ - $ $ - $ - $ $ $ $ Ending Cash Balance $ 260,864 $ 223,687 $ 180,708 $ 97,022 $ 30,963 $ 71,582 $ 138,013 $ 250,774 • Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. • 19 • • I This page has been left blank intentionally. • 20 • City of Brooklyn Center 2009 Budget FUND: Technology Fund—41000 DEPT/DIVISION/ACTIVITY: Technology Fund—41000 PROFILE The Technology Fund was created to provide a mechanism to fund and to plan for capital projects related to technology and for the acquisition and replacement of technology. DEPARTMENTAL GOALS To develop a plan for the replacement of major computer system components, to fund fiber optic connections to major City operating facilities, and to develop funding plans for other major systems such as radios. Over time the fund may evolve to provide a general mechanism to provide for the acquisition and replacement of computer hardware, computer software, and peripherals, in addition to radios and major com psystemcomponents. EXPENDITURE DETAILS Pursuant to the City Council Resolution No. 2003-219, the City Council must authorize expenditures from this fund through the adoption of specific expenditure authorization or approval of a plan for expenditures from this fund. • PERSONNEL LEVELS None. CAPITAL OUTLAY $ 345,000 as follows: $ 4,000 Server Hardware (Scheduled Replacements) $ 35,000 Network Hardware (Scheduled Replacements) $ 2,000 Network Infrastructure (Central Garage Cabling) $ 22,000 Digital Dictation for Police Department $ 62,000 Mobile Computing Devices/Printers in Police Vehicles (Scheduled Replacement) $ 25,000 Security Card Access for City Hall & Community Center $180,000 Telephone/Voice Mail System (Scheduled Replacement) $ 15,000 Security Monitoring for City Hall & Community Center • 21 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved11111 Object Code/Description Amount Amount Budget Actual _ Budget Budget 41000 TECHNOLOGY FUND 41000 TECHNOLOGY FUND 4000 REVENUES AND EXPENSES 4001 REVENUES 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 18,529- 23,143- 9,000- 10,098- 7,700- 7,700- 4605 UNREALIZED INVESTMENT GAIN/LOS 111- 339- 4606 OTHER REVENUE 165- 4600 MISCELLANEOUS REVENUE 18,641- 23,482- 9,000- 10,263- 7,700- 7,700- 4599 MISCELLANEOUS REVENUE 18,641- 23,482- 9,000- 10,263- 7,700- 7,700- 4900 OTHER FINANCING SOURCES 4915 TRANSFERS IN 70,000- 70,000- 70,000- 70,000- 70,000- 70,000- 4921 REFUNDS&REIMBURSEMENTS 1,020- 4900 OTHER FINANCING SOURCES 71,020- 70,000- 70,000- 70,000- 70,000- 70,000- 4001 REVENUES 89,660- 93,482- 79,000- 80,263- 77,700- 77,700- 6001 EXPENDITURES/EXPENSES 6199 SUPPLIES . 6210 OPERATING SUPPLIES 6219 GENERAL OPERATING SUPPLIES 272 3,658 III 6210 OPERATING SUPPLIES 272 3,658 6220 REPAIR&MAINT SUPPLIES 6223 BUILDINGS&FACILITIES 3,277 6220 REPAIR&MAINT SUPPLIES 3,277 6240 SMALL TOOLS&MINOR EQUIPMENT 6243 MINOR COMPUTER EQUIPMENT 19,297 18,932 377,617 21,350 278,000 278,000 6240 SMALL TOOLS&MINOR EQUIPMENT 19,297 18,932 377,617 21,350 278,000 278,000 6199 SUPPLIES 22,574 19,203 377,617 25,008 278,000 278,000 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6307 PROFESSIONAL SERVICES 11,413 23,473 6319 OTHER PROFESSIONAL SERVICES 27,000 27,000 6300 PROFESSIONAL SERVICES 11,413 23,473 27,000 27,000 6340 ADVERTISING 6342 LEGAL NOTICES 287 6340 ADVERTISING 287 6350 PRINTING AND DUPLICATING 6420 IS SERVICES/LICENSES/FEES 6421 SOFTWARE LICENSE 6,630 633 40,000 40,000 6422 SOFTWARE MAINT 1,032 • 6423 LOGIS CHARGES 1,460 1,664 6420 IS SERVICES/LICENSES/FEES 9,121 2,297 40,000 40,000 6470 TRANSFERS AND OTHER USES 22 CITY OF BROOKLYN CENTER Budget Report • 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6299 OTHER CHARGES&SERVICES 20,534 26,057 67,000 67,000 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6001 EXPENDITURES/EXPENSES 22,574 39,737 377,617 51,064 345,000 345,000 4000 REVENUES AND EXPENSES 67,086- 53,745- 298,617 29,199- 267,300 267,300 41000 TECHNOLOGY FUND 67,086- 53,745- 298,617 29,199- 267,300 267,300 41000 TECHNOLOGY FUND 67,086- 53,745- 298,617 • 29,199- 267,300 267,300 • • 23 I City of Brooklyn Center Technology Capital Fund Actual Actual Estimated Proposed Projected Projected Projected Projected Ili 2006 2007 2008 2009 2010 2011 2012 2013 Revenues Tranfsfers In $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 Misc.Operating $ 1,020 $ - $ - $ - $ $ $ Mica.Non-operatingeve $ 89,661 $ 93,482 $ 81,098 $ 76,003 $ 71,968 $ 72,755 $ 73,847 $ 74,506 Total Revenues $ Expenditures $ $ Personal Services $ - $ - $ - $ $ $ - Supplies $ $ - $ $ - $ - $ - $ - $ - p Services $ - $ - $ $ - $ $ $ - $ - Depreciation $ - $ - $ $ - $ $ - $ - $ - Debt Transfer $ - $ - $ $ - $ - $ - $ $ Total Expenditures $ - $ $ - $ - $ - $ - $ - $ - Capital Outlay $ 22,575 $ 39,737 $ 221,064 $ 345,000 $ 19,500 $ - $ 29,885 $ 183,470 Total Cash Requirement $ 22,575 $ 39,737 $ 221,064 $ 345,000 $ 19,500 $ $ 29,885 $ 183,470 Beginning Cash Balance $ 434,337 $ 486,431 $ 540,176 $ 400,210 $ 131,213 $ 183,681 $ 256,437 $ 300,398 Changes in Assets/Liabilities $ (14,992) $ - $ - $ $ $ $ Revenues $ 89,661 $ 93,482 $ 81,098 $ 76,003 $ 71,968 $ 72,755 $ 73,847 $ 74,506 Expenditures $ (22,575) $ (39,737) $ (221,064) $ (345,000) $ (19,500) $ - $ (29,885) $ (183,470) Depreciation Add-Back $ - $ $ - $ $ Ending Cash Balance $ 486,431 $ 540,176 $ 400,210 $ 131,213 $ 183,681 $ 256,437 $ 300,398 $ 191,434 Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. ill 24 • City of Brooklyn Center 2009 Budget FUND: Internal Service Funds-Central Garage—70100 DEPT/ACTIVITY/PROJECT: Central Garage Operations—49951 PROFILE The Central Garage services and provides fuel for a wide range of vehicles such as fire trucks, police squad cars, dump trucks, mowers, loaders, pickups and staff cars. The Central Garage also services minor equipment such as chain saws, weed whips, trailers, pumps and generators. The Central Garage provides emergency repairs and scheduled maintenance to keep all City vehicles and equipment operating efficiently. In addition, the Central Garage coordinates vehicle turnover by determining and charging departments appropriate monthly amounts to ensure that vehicle replacement funds are available when vehicles are ready for replacement. On an annual basis, replacement costs, useful lives and salvage values must be individually determined for the entire fleet to calculate monthly replacement charges. The Central Garage's fleet is currently comprised of 70 cars and trucks and 73 pieces of capital equipment. An additional 16 pieces of equipment are specialized and are not • owned by the Central Garage, but are maintained at least in part by the Central Garage. Finally, the Central Garage maintains about 93 additional pieces of small equipment such as small mowers, chain saws, weed trimmers, etc. DEPARTMENTAL GOALS • Perform routine and preventive maintenance for the city's vehicles and capital equipment. • Determine and maintain sufficient cash balances for future replacement of equipment. • Purchase new equipment and dispose of old equipment on a scheduled basis. • Provide departments with detailed monthly billings s for fuel usage, repairs airs and fixed charges. EXPENDITURE DETAILS 6212 Motor Fuels This budget item provides funding for the annual cost of purchasing fuel for the City's vehicle and equipment fleet. Fuel usage is charged back to individual departments on a monthly basis. This cost estimate assumes a market rate for fuel of$ 3.90 per gallon in 2009. The bulk fuel purchase price has increase approximately 156 percent in the last 5 years. • 25 6215 Shop Materials This budget item provides for various small parts used routinely, such as nuts & bolts, 41/ clamps, hoses, wiper blades, etc. The budgeted amount has remained the same to cover the periodic purchase of specialized maintenance manuals on CD and updates. 6221 Motor Vehicles This item includes the cost of a variety of parts used in equipment repair and preventative maintenance. Actual cost varies each year based on amount of repair work required, accident damage to repair, etc. Cost is charged to repair orders, which are in turn charged back to the department leasing the vehicle. 6363 Automotive Insurance This item provides for the cost of insuring the fleet of vehicles and equipment. These costs are charged back to the department leasing the vehicle. Insurance costs for equipment (Inland Marine) is included under object cost 6367. 6401 Motor Vehicle Service This budget item provides funding for equipment repairs provided by outside services. Examples include body work, transmission overhauls, windshield replacement, and installation of specialized equipment. Cost is charged to repair orders, which are in turn charged back to the department leasing the vehicle. 6540 Equipment and Machinery This budget item provides funding for the purchase of a coolant flushing machine for use in maintaining vehicles in the City fleet. Coolant is currently drained by gravity from 11111 vehicles during preventative maintenance cycles. This unit would improve the efficiency of changing vehicle coolant fluids. 6550 Motor Vehicles This item includes the scheduled replacement of equipment and vehicles as scheduled in the Central Garage vehicle fleet replacement cycle. A list of items scheduled for replacement in 2009 is provided on the following page. PERSONNEL LEVELS 1-Mechanic II 2-Mechanic I 1-Night Service Person 1-Central Garage Administrative Technician • 26 • CAPITAL OUTLAY The following equipment and rolling stock items are scheduled replacement in 2008. City# Dept Description Net Cost #0017 Streets Tandem Roller $32,124 #0024 Storm Drainage Sweeper $140,043 #0037 Storm Drainage 1 Ton Truck & Body $32,541 #0038 Streets Crack Sealer Applicator $40,500 #0057 Streets Staff Car $16,740 #0093 Streets Single Axle Dump Truck $144,709 #0094 Streets Single Axle Dump Truck $144,300 #0105 Fire Dodge Caravan $20,321 #0220 Parks 72" Mower $22,578 #0227 Parks 72" Mower $22,578 #0256 Parks Tractor w/Loader $37,526 #0311 Police Ford Crown Vic—Unmarked $28,547 #0312 Police Chevy Impala—Unmarked $18,798 e #0318 Police Community Service Van $22,855 #0334 Police Ford Crown Vic—Unmarked $28,547 #0356 Police Radar Trailer $15,256 #0326 Police Ford Crown Vic—Marked $28,707 #0331-0333 Police Ford Crown Vic—Marked (28,574 ea.) $85,722 #0601 Water Staff Pick Up $18,275 #0701 Comm Dev Staff Car $16,963 4 Mobile Radios $ 2,800 Total C.G. Capital Outlay Requests for 2009 $920,430 4111 27 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 IIIActual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 70100 CENTRAL GARAGE 49951 CENTRAL GARAGE OPERATIONS 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4360 COUNTY GRANTS 4362 COUNTY GRANTS/AID 80,000- 4360 COUNTY GRANTS 80,000- 4300 INTERGOVERNMENTAL REVENUE 80,000- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 219,630- 212,071- 180,000- 81,853- 98,000- 98,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 1,150- 2,714- 4606 OTHER REVENUE 10,000- 1,761- 274- 4600 MISCELLANEOUS REVENUE 230,780- 216,545- 180,000- 82,127- 98,000- 98,000- 4860 CENTRAL GARAGE 4862 FUEL SALES-INTERNAL 176,742- 210,262- 248,000- 229,704- 340,050- 340,050- 4862.1 FUEL SALES-EXTERNAL 40,782- 51,554- 45,000- 54,033- 64,800- 64,800- 4863 REPLACEMENT CHARGES 643,149- 671,655- 434,883- ' 656,824- 656,824- 4864 OVERHEAD CHARGES 789,376- 161,999- 165,181- 137,456- 175,716- 175,716- 4865 REPAIR/MAINT CHARGES 378,558- 386,202- 470,395- 334,319- 482,300- 482,300- 4860 CENTRAL GARAGE 1,385,459- 1,453,167- 1,600,231- 1,190,395- 1,719,690- 1,719,690- 0 4599 MISCELLANEOUS REVENUE 1,616,239- 1,669,713- 1,780,231- 1,272,522- 1,817,690- 1,817,690- 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 13,110- 25,000- 34,625- 25,700- 25,700- 4912 CAPITAL CONTRIBUTIONS 5,000- 4915 TRANSFERS IN 10,400- 57,459- 4916 CAPITAL ASSET TRANSFER 109,458- 4919 GAIN ON FIXED ASSET DISPOSAL 30,651- 75,398- 4921 REFUNDS&REIMBURSEMENTS 25,383- 8,624- 5,000- 22,140- 5,000- 5,000- 4900 OTHER FINANCING SOURCES 180,892- 154,591- 30,000- 56,765- 30,700- 30,700- 4001 REVENUES 1,877,131- 1,824,303- 1,810,231- 1,329,287- 1,848,390- 1,848,390- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 217,803 216,895 241,141 157,581 249,303 249,303 6102 OVERTIME-FT EMPLOYEES 200 818 1,700 144 1,700 1,700 6100 WAGES AND SALARIES 218,003 217,713 242,841 157,725 251,003 251,003 6110 OTHER PAYMENTS-NON INSURANCE 6111 SEVERANCE PAY 2,828 2,325 2,447 6110 OTHER PAYMENTS-NON INSURANCE 2,828 2,325 2,447 6120 RETIREMENT CONTRIBUTIONS • 6122 PERA COORDINATED PLAN 13,079 13,595 15,785 10,245 16,943 16,943 6125 FICA 13,747 13,635 14,935 9,796 15,563 15,563 6126 MEDICARE CONTRIBUTIONS 3,215 3,189 3,643 2,291 3,640 3,640 6120 RETIREMENT CONTRIBUTIONS 30,041 30,419 34,363 22,332 36,146 36,146 28 CITY OF BROOKLYN CENTER Budget Report • 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 36,283 41,043 45,500 29,518 51,060 51,060 6130 INSURANCE BENEFITS 36,283 41,043 45,500 29,518 51,060 51,060 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 9,534 9,983 12,628 8,208 12,827 12,827 6150 WORKER'S COMPENSATION 9,534 9,983 12,628 8,208 12,827 12,827 6099 PERSONAL SERVICES 296,689 301,482 335,332 220,229 351,036 351,036 6199 SUPPLIES 6200 OFFICE SUPPLIES 6201 OFFICE SUPPLIES 414 554 350 364 360 360 6203 BOOKS/REFERENCE MATERIALS 40 250 307 260 260 6200 OFFICE SUPPLIES 414 594 600 670 620 620 6210 OPERATING SUPPLIES 6212 MOTOR FUELS 214,706 261,595 280,250 289,192 390,000 390,000 6213 LUBRICANTS&ADDITIVES 9,530 14,244 9,000 15,233 9,540 9,540 6215 SHOP MATERIALS 10,819 8,453 14,800 7,346 15,250 15,250 6217 SAFETY SUPPLIES 456 94 800 800 800 6218 WELDING SUPPLIES 3,821 4,197 4,000 4,022 4,000 4,000 6219 GENERAL OPERATING SUPPLIES 2,318 2,516 1,200 •210 559 1,325 1,325 OPERATING SUPPLIES 241,650 291,100 310,050 316,353 420,915 420,915 6220 REPAIR&MAINT SUPPLIES 6221 MOTOR VEHICLES 72,366 77,304 90,000 65,749 92,700 92,700 6222 TIRES 13,377 20,869 23,450 21,891 24,100 24,100 6227 PAINT SUPPLIES 127 170 450 97 450 450 6220 REPAIR&MAINT SUPPLIES 85,870 98,342 113,900 87,736 117,250 117,250 6230 REPAIR&MAINT SUPPLIES-OTHER 6239 OTHER REPAIR&MAINT SUPPLIES 428 281 500 500 500 6230 REPAIR&MAINT SUPPLIES-OTHER 428 281 500 500 500 6240 SMALL TOOLS&MINOR EQUIPMENT 6241 SMALL TOOLS 3,046 1,801 3,400 4,049 3,400 3,400 6242 MINOR EQUIPMENT 1,245 578 2,475 2,475 2,475 6243 MINOR COMPUTER EQUIPMENT 25 6240 SMALL TOOLS&MINOR EQUIPMENT 4,292 2,379 5,875 4,074 5,875 5,875 6199 SUPPLIES 332,654 392,696 430,925 408,833 545,160 545,160 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6307 PROFESSIONAL SERVICES 3,454 3,505 3,500 4,384 3,500 3,500 6300 PROFESSIONAL SERVICES 3,454 3,505 3,500 4,384 3,500 3,500 6320 COMMUNICATIONS •6330 TRANSPORTATION 6331 TRAVEL EXPENSE/MILEAGE 6 50 18 6333 FREIGHT/DRAYAGE 911 910 1,700 921 1,700 1,700 6330 TRANSPORTATION 917 910 1,750 939 1,700 1,700 29 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 111 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6340 ADVERTISING 6341 PERSONNEL ADVERTISING 3,489 6340 ADVERTISING 3,489 6350 PRINTING AND DUPLICATING 6351 PRINTING 158 298 250 343 270 270 6350 PRINTING AND DUPLICATING 158 298 250 343 270 270 6360 INSURANCE 6363 MOTOR VEHICLE INSURANCE 38,904 42,530 52,600 31,819 52,600 52,600 6367 EQUIPMENT(INLAND MARINE) 10,937 12,572 12,760 11,259 13,330 13,330 6360 INSURANCE 49,841 55,102 65,360 43,078 65,930 65,930 6380 UTILITY SERVICES • 6388 HAZARDOUS WASTE DISPOSAL 2,014 1,870 3,700 1,685 3,500 3,500 6380 UTILITY SERVICES 2,014 1,870 3,700 1,685 3,500 3,500 6400 REPAIR&MAINT SERVICES 6401 MOTOR VEHICLE SERVICES 56,956 91,921 54,600 58,120 57,925 57,925 6402 EQUIPMENT SERVICES 2,862 4,164 4,800 5,928 4,940 4,940 6400 REPAIR&MAINT SERVICES 59,818 96,085 59,400 64,048 62,865 62,865 6410 RENTALS 6417 UNIFORMS 3,196 3,676 3,220 3,151 3,340 3,340 0 6410 RENTALS 3,196 3,676 3,220 3,151 3,340 3,340 6420 IS SERVICES/LICENSES/FEES 6422 SOFTWARE MAINT 175 716 175 175 175 175 6423 LOGIS CHARGES 14,348 16,480 16,062 13,140 16,834 16,834 6420 IS SERVICES/LICENSES/FEES 14,523 17,196 16,237 13,315 17,009 17,009 6430 MISCELLANEOUS 6432 CONFERENCES AND SCHOOLS 514 1,664 1,750 1,702 1,790 1,790 6433 MEETING EXPENSES 92 6434 DUES&SUBSCRIPTIONS 150 150 150 6430 MISCELLANEOUS 514 1,664 1,900 1,794 1,940 1,940 6440 OTHER EXPENSES 6441 LICENSES,TAXES&FEES 2,512 1,138 1,750 2,260 1,852 1,852 6447 TOWING CHARGES 696 1,090 550 320 560 560 6449 OTHER CONTRACTUAL SERVICE 943 1,599 1,000 2,155 1,030 1,030 6440 OTHER EXPENSES 4,152 3,828 3,300 4,734 3,442 3,442 6460 CENTRAL GARAGE CHARGES 6461 FUEL CHARGES 2,445 1,552 2,200 1,399 2,500 2,500 6460 CENTRAL GARAGE CHARGES 2,445 1,552 2,200 1,399 2,500 2,500 6470 TRANSFERS AND OTHER USES 6471 ADMINISTRATIVE SERVICE TRANSFE 18,777 19,340 31,329 26,108 32,638 32,638 6470 TRANSFERS AND OTHER USES 18,777 19,340 31,329 26,108 32,638 32,638 III 6490 OTHER MISC COSTS/EXPENSES 6494 DEPRECIATION EXPENSE 465,491 529,893 6490 OTHER MISC COSTS/EXPENSES 465,491 529,893 30 CITY OF BROOKLYN CENTER Budget Report 0 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6299 OTHER CHARGES&SERVICES 625,300 734,918 192,146 168,467 198,634 198,634 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6540 EQUIPMENT&MACHINERY 9,143 2,871 2,800 3,022 4,500 4,500 6550 MOTOR VEHICLES 7,289 2,600 732,000 455,418 920,430 920,430 6595 DISCOUNT ON EQUIP PURCHASE 5,200- 6501 CAPITAL OUTLAY 16,432 271 734,800 458,440 924,930 924,930 6500 CAPITAL OUTLAY 16,432 271 734,800 458,440 924,930 924,930 6001 EXPENDITURES/EXPENSES 1,271,076 1,429,366 1,693,203 1,255,970 2,019,760 2,019,760 4000 REVENUES AND EXPENSES 606,055- 394,938- 117,028- 73,317- 171,370 171,370 49951 CENTRAL GARAGE OPERATIONS 606,055- 394,938- 117,028- 73,317- 171,370 171,370 70100 CENTRAL GARAGE 606,055- 394,938- 117,028- 73,317- 171,370 171,370 • • 31 • • This page has been left blank intentionally, • 32 • City of Brook6rn Center 2009 Budget FUND: Post Employment Retirement Fund—70300 DEPT/ACTIVITY/PROJECT: Post Employment Retirement Benefit—49961 PROFILE Minnesota Statutes require local governments to allow retired or separated employees and their dependents to continue to participate in the employer sponsored health insurance program that was available to the employee prior to retirement and/or separation. The City has provided post-retirement health care benefits, as per the requirements of a City Council resolution, for certain retirees and their dependents since 1986. Full time employees have the option of retaining membership in the City's health insurance plan for which the City will pay the single person premium until such time as the retiree is eligible for Medicare coverage or at age 65, whichever is sooner. If the retiree desires to continue family coverage, the additional cost for family coverage shall be paid by the retiree to the City. There are two methods whereby an employee can qualify under this program. First, the employee, on the date of his/her retirement, must meet eligibility requirements for a full retirement annuity under PERA (Note 14A) without reduction of benefits because of age, disability, or any other reason for reduction. In addition, the employee must have been employed full time by the City for the last ten consecutive years prior to the effective date of retirement. Additionally, employees who • are retiring after twenty-five years of consecutive service with the City and are eligible to receive a pension from PERA shall have the option of retaining membership in the City's health insurance plan for which the employee will pay the premium until such time as the retiree is eligible to receive a full-retirement annuity under PERA or PERA police. At that time, the City will pay the single-person premium until such time as the retiree is eligible for Medicare coverage or at age 65, whichever is sooner. Employees participate in this program on a voluntary basis. Currently, most police employees are eligible for this coverage and the City has been able to fund its share through investment earnings. As of 1 January 2005, the City froze the number of employees compensated from this fund. In its place, a program of medical savings for post-employment costs has been developed and implemented under the guidance of the Human Resources Director. PERSONNEL LEVELS There are no personnel assigned to this Fund. • 33 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 III Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 70300 EMPLOYEE RETIREMENT BENEFIT FD 49961 EMPLOYEE RETIREMENT BENEFIT FD 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4359 OTHER STATE GRANTS/AID 9,842- 10,770- 4340 STATE REVENUE 9,842- 10,770- 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 66,080- 70,258- 46,100- 28,580- 32,400- 32,400- 4605 UNREALIZED INVESTMENT GAIN/LOS 344- 939- 4600 MISCELLANEOUS REVENUE 66,424- 71,197- 46,100- 28,580- 32,400- 32,400- 4300 INTERGOVERNMENTAL REVENUE 66,424- 81,039- 46,100- 39,351- 32,400- 32,400- 4900 OTHER FINANCING SOURCES 4921 REFUNDS&REIMBURSEMENTS 38,400- 4900 OTHER FINANCING SOURCES 38,400- 4001 REVENUES 66,424- 81,039- 84,500- 39,351- 32,400- 32,400- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES • 6130 INSURANCE BENEFITS 6135 MEDICAL INSURANCE-RETIREES 535,742 50,754 84,500 79,608 105,273 105,273 6130 INSURANCE BENEFITS 535,742 50,754 84,500 79,608 105,273 105,273 6099 PERSONAL SERVICES 535,742 50,754 84,500 79,608 105,273 105,273 6001 EXPENDITURES/EXPENSES 535,742 50,754 84,500 79,608 105,273 105,273 4000 REVENUES AND EXPENSES 469,319 30,285- 40,258 72,873 72,873 49961 EMPLOYEE RETIREMENT BENEFIT FD 469,319 30,285- 40,258 72,873 72,873 70300 EMPLOYEE RETIREMENT BENEFIT FD 469,319 30,285- 40,258 72,873 72,873 • 34 • City of Brookl n Center 2009 Budget FUND: Employee Compensated Absences Fund—70400 DEPT/ACTIVITY/PROJECT: Employee Compensated Absences—49971 PROFILE This activity accounts for employees' compensated absences and the resulting liability to the City. Regular full-time employees earn vacation leave at a rate determined by their length of service. Additionally, these employees accrue sick leave at a rate of eight hours per month. After 5 years of continuous service, employees are eligible to receive 1/3 of their sick leave accrual as a severance benefit unless they are discharged for cause. The City recognizes as a liability all accrued vacation leave and 1/3 of accrued sick leave for employees with 5 years of service. The City fully funds these compensated absences by charging departments for the changes in their respective accruals on an annual basis. PERSONNEL LEVELS There are no personnel assigned. • • 35 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 • Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 70400 EMPLOYEE COMPENSATED ABSENCES 49971 EMPLOYEE COMPENSATED ABSENCES 4000 REVENUES AND EXPENSES 4001 REVENUES 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 39,326- 45,852- 35,000- 19,713- 23,600- 23,600- 4605 UNREALIZED INVESTMENT GAIN/LOS 201- 580- 4606 OTHER REVENUE 87,249- 100,467- 4600 MISCELLANEOUS REVENUE 126,776- 146,900- 35,000- 19,713- 23,600- 23,600- 4599 MISCELLANEOUS REVENUE 126,776- 146,900- 35,000- 19,713- 23,600- 23,600- 4880 COMPENSATED ABSENCES 4881 COMPENSATED ABSENCE CHG/CREDIT 45,136 59,458 4880 COMPENSATED ABSENCES 45,136 59,458 4001 REVENUES 81,641- 87,442- 35,000- 19,713- 23,600- 23,600- • 6001 EXPENDITURES/EXPENSES 6100 WAGES AND SALARIES 6110 OTHER PAYMENTS-NON INSURANCE 6111 SEVERANCE PAY 76,921 84,053 32,500 60,067 72,000 72,000 40 6110 OTHER PAYMENTS-NON INSURANCE 76,921 84,053 32,500 60,067 72,000 72,000 6120 RETIREMENT CONTRIBUTIONS 6125 FICA 3,825 2,597 2,500 1,692 2,520 2,520 6126 MEDICARE CONTRIBUTIONS 895 792 614 720 720 6120 RETIREMENT CONTRIBUTIONS 4,720 3,389 2,500 2,307 3,240 3,240 6001 EXPENDITURES/EXPENSES 81,641 87,442 35,000 62,373 75,240 75,240 4000 REVENUES AND EXPENSES 42,660 51,640 51,640 49971 EMPLOYEE COMPENSATED ABSENCES 42,660 51,640 51,640 70400 EMPLOYEE COMPENSATED ABSENCES 42,660 51,640 51,640 • 36 i City of Brooklyn Center 2009 Budget FUND: Fund—28600 DEPT/DIVISION/ACTIVITY: Auto Theft Grant—42187 COPS Grant—42188 Recreation Grants—45020 PROFILE This fund was established to account for grants received from federal, state and other agencies where accounting for funds received and expended must be separate from other funds. This fund provides detail accounting required for theses funds without commingling these activities within the General Fund or other funds. Generally, these grants are for specific functional areas such as Police, Fire, Trails, etc. where the granting agency has required a separate accounting for amounts received and amounts disbursed. The budget reflects our best estimate of the level of activity anticipated for calendar year 2009. There are three division tracking grants expected during the 2009 fiscal year: 42187 Auto Theft Grant This is the last year for this grant which will be used to fund the wages and benefits of a police officer assigned to work on reducing the hazard of auto theft in Brooklyn Center. • 42188 COPS Grant Also the last year for this grant, this will assist in funding two additional police officer positions in the City. 45020 Recreation Grants This division tracks the various activity grants received by the Recreation programs as well as contributions from various donors. Establishment of this division assures that donations do not get absorbed back into the General Fund operations at the end of a fiscal year. PERSONNEL LEVELS Personnel are assigned to these activities only if grant funds are first obtained for expenditure. CAPITAL OUTLAY None requested. • 37 CITY OF BROOKLYN CENTER Budget Report 20 2008 10/31/2008 2009 2009 Actual 2007 Actual Final YTD Recommended Approved • Object Code/Description Amount Amount Budget Actual Budget Budget 42187 AUTO THEFT GRANT 400D REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4359 OTHER STATE GRANTS/AID 72,799- 54,875- 76,500- 33,232- 76,500- 76,500- 4340 STATE REVENUE 72,799- 54,875- 76,500- 33,232- 76,500- 76,500- 4400 CHARGES FOR SERVICES-GENERAL 4426 TOWING REVENUE 91 4400 CHARGES FOR SERVICES-GENERAL 91 4300 INTERGOVERNMENTAL REVENUE 72,709- 54,875- 76,500- 33,232- 76,500- 76,500- 4001 REVENUES 72,709- 54,875- 76,500- 33,232- 76,500- 76,500- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 52,005 35,780 67,985 39,828 59,250 59,250 6102 OVERTIME-FT EMPLOYEES 11,103 7,030 419 6100 WAGES AND SALARIES 63,109 42,810 67,985 40,248 59,250 59,250 6120 RETIREMENT CONTRIBUTIONS 6123 PERA POLICE&FIRE PLAN 6,626 5,140 8,770 5,192 8,354 8,354 6126 MEDICARE CONTRIBUTIONS 925 656 1,020 614 859 859 • 6120 RETIREMENT CONTRIBUTIONS 7,551 5,796 9,790 5,806 9,213 9,213 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 1,595 9,600 5,257 10,212 10,212 6130 INSURANCE BENEFITS 1,595 9,600 5,257 10,212 10,212 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 2,199 1,500 2,787 1,640 2,310 2,310 6150 WORKER'S COMPENSATION 2,199 1,500 2,787 1,640 2,310 2,310 6099 PERSONAL SERVICES 72,859 51,701 90,162 52,951 80,985 80,985 6199 SUPPLIES 6200 OFFICE SUPPLIES 6210 OPERATING SUPPLIES 6214 CLOTHING&PERSONAL EQUIPMENT 135 6219 GENERAL OPERATING SUPPLIES 41 6210 OPERATING SUPPLIES 41 135 6240 SMALL TOOLS&MINOR EQUIPMENT 6242 MINOR EQUIPMENT 1,768 6243 MINOR COMPUTER EQUIPMENT 5,007 337 6240 SMALL TOOLS&MINOR EQUIPMENT 5,007 2,104 6199 SUPPLIES 5,048 2,239 . 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 38 CITY OF BROOKLYN CENTER Budget Report • 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6320 COMMUNICATIONS 6321 TELEPHONE/PAGERS 1,225 268 390 6329 OTHER COMMUNICATION SERVICES 374 6320 COMMUNICATIONS 1,225 268 764 6350 PRINTING AND DUPLICATING 6351 PRINTING 325 6350 PRINTING AND DUPLICATING 325 6400 REPAIR&MAINT SERVICES 6401 MOTOR VEHICLE SERVICES 899 6409 OTHER REPAIR&MAINT SVCS 607 810 6400 REPAIR&MAINT SERVICES 1,507 810 6410 RENTALS 6415 OTHER EQUIPMENT 266- 604 3,019 6410 RENTALS 266- 604 3,019 6420 IS SERVICES/LICENSES/FEES 6421 SOFTWARE LICENSE 696 6420 IS SERVICES/LICENSES/FEES 696 6430 MISCELLANEOUS •432 CONFERENCES AND SCHOOLS 55 6434 DUES&SUBSCRIPTIONS 40 25 20 6430 MISCELLANEOUS 95 25 20 6440 OTHER EXPENSES 6299 OTHER CHARGES&SERVICES 2,886 897 5,309 6600 DEBT SERVICE 6001 EXPENDITURES/EXPENSES 75,745 57,646 90,162 60,499 80,985 80,985 4000 REVENUES AND EXPENSES 3,036 2,771 13,662 27,268 4,485 4,485 42187 AUTO THEFT GRANT 3,036 2,771 13,662 27,268 4,485 4,485 • 39 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 • Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 42188 COPS GRANT 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4359 OTHER STATE GRANTS/AID 20,136- 113,750- 97,620- 113,750- 113,750- 4340 STATE REVENUE 20,136- 113,750- 97,620- 113,750- 113,750- 4300 INTERGOVERNMENTAL REVENUE 20,136- 113,750- 97,620- 113,750- 113,750- 4001 REVENUES 20,136- 113,750- 97,620- 113,750- 113,750- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 14,354 115,544 77,949 122,685 122,685 6102 OVERTIME-FT EMPLOYEES 2,711 6100 WAGES AND SALARIES 14,354 115,544 80,661 122,685 122,685 6120 RETIREMENT CONTRIBUTIONS 6123 PERA POLICE&FIRE PLAN 1,679 14,905 10,389 17,298 17,298 6126 MEDICARE CONTRIBUTIONS 220 1,733 1,230 1,778 1,778 6120 RETIREMENT CONTRIBUTIONS 1,899 16,638 11,619 19,076 19,076 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 3,365 19,200 13,411 20,424 20,424 • 6130 INSURANCE BENEFITS 3,365 19,200 13,411 20,424 20,424 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 518 4,737 3,256 4,784 4,784 6150 WORKER'S COMPENSATION 518 4,737 3,256 4,784 4,784 6099 PERSONAL SERVICES 20,136 156,119 108,946 166,969 166,969 6199 SUPPLIES 6200 OFFICE SUPPLIES 6240 SMALL TOOLS&MINOR EQUIPMENT 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6320 COMMUNICATIONS 6350 PRINTING AND DUPLICATING 6400 REPAIR&MAINT SERVICES 6410 RENTALS 6440 OTHER EXPENSES . 6001 EXPENDITURES/EXPENSES 20,136 156,119 108,946 166,969 166,969 4000 REVENUES AND EXPENSES 42,369 11,325 53,219 53,219 40 CITY OF BROOKLYN CENTER Budget Report 0 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 42188 COPS GRANT 42,369 11,325 53,219 53,219 • • 41 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 0 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 45020 RECREATION GRANTS 4000 REVENUES AND EXPENSES 4001 REVENUES 4340 STATE REVENUE 4359 OTHER STATE GRANTS/AID 239- 4340 STATE REVENUE 239- 4399 CHARGES FOR SERVICES 4470 CHARGES FOR SERVICES-CARS 4473 CHILDREN RECREATION PROGRAMS 1,275- 1,005- 1,275- 1,243- 1,275- 1,275- 4470 CHARGES FOR SERVICES-CARS 1,275- 1,005- 1,275- 1,243- 1,275- 1,275- 4480 CHARGES FOR SERVICES-COMM CTR 4492 SPECIAL EVENTS 10,287- 11,431- 10,303- 10,985- 11,546- 11,546- 4480 CHARGES FOR SERVICES-COMM CTR 10,287- 11,431- 10,303- 10,985- 11,546- 11,546- 4399 CHARGES FOR SERVICES 11,562- 12,436- 11,578- 12,228- 12,821- 12,821- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 3,234- 3,833- 701- 4612 DONATIONS&CONTRIBUTIONS 15,284- 4,500 36,483- 8,000- 8,000- 4600 MISCELLANEOUS REVENUE 3,234- 19,117- 4,500 37,184- 8,000- 8,000- 4599 MISCELLANEOUS REVENUE 3,234- 19,117- 4,500 37,184- 8,000- 8,000- 1111 4900 OTHER FINANCING SOURCES 4912 CAPITAL CONTRIBUTIONS 12,948- 4921 REFUNDS&REIMBURSEMENTS 3,172- 292- 900- 94- 900- 900- 4900 OTHER FINANCING SOURCES 16,120- 292- 900- 94- 900- 900- 4001 REVENUES 31,155- 31,845- 7,978- 49,506- 21,721- 21,721- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6102 OVERTIME-FT EMPLOYEES 704 6103 WAGES-PART TIME EMPLOYEES 4,326 4,662 4,874 5,213 2,782 2,782 6100 WAGES AND SALARIES 5,031 4,662 4,874 5,213 2,782 2,782 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 89 64 129 188 188 6125 FICA 311 289 323 172 172 6126 MEDICARE CONTRIBUTIONS 73 68 76 40 40 6120 RETIREMENT CONTRIBUTIONS 473 420 528 400 400 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 82 57 70 37 37 6150 WORKER'S COMPENSATION 82 57 70 37 37 6099 PERSONAL SERVICES 5,586 5,140 4,874 5,812 3,219 3,219 6199 SUPPLIES • 6210 OPERATING SUPPLIES 6219 GENERAL OPERATING SUPPLIES 7,962 7,222 10,400 7,011 9,992 9,992 6210 OPERATING SUPPLIES 7,962 7,222 10,400 7,011 9,992 9,992 42 CITY OF BROOKLYN CENTER Budget Report 0 2006 2007 200E 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6220 REPAIR&MAINT SUPPLIES 6199 SUPPLIES 7,962 7,222 10,400 7,011 9,992 9,992 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6307 PROFESSIONAL SERVICES 580 182 1,214 6300 PROFESSIONAL SERVICES 580 182 1,214 6320 COMMUNICATIONS 6330 TRANSPORTATION 6339 OTHER TRANSPORTATION EXPENSE 5,670 4,050 4,050 6330 TRANSPORTATION 5,670 4,050 4,050 6340 ADVERTISING 6349 OTHER ADVERTISING 398 400 160 400 400 6340 ADVERTISING 398 400 160 400 400 6350 PRINTING AND DUPLICATING 6351 PRINTING 700 6350 PRINTING AND DUPLICATING 700 •6410 RENTALS 6430 MISCELLANEOUS 6431 SPECIAL EVENTS 6,107 11,819 12,900 12,478 12,034 12,034 6433 MEETING EXPENSES 461 6430 MISCELLANEOUS 6,107 11,819 12,900 12,939 12,034 12,034 6440 OTHER EXPENSES 6449 OTHER CONTRACTUAL SERVICE 15,411 ' 6,985 27,750 9,427 8,364 8,364 6499 EXPENSES REIMBURSED 1,038 1,000 600 600 6440 OTHER EXPENSES 16,449 6,985 28,750 • 9,427 8,964 8,964 6299 OTHER CHARGES&SERVICES 23,136 20,084 47,720 23,740 25,448 25,448 6600 DEBT SERVICE 6001 EXPENDITURES/EXPENSES 36,684 32,446 62,994 36,563 38,659 38,659 4000 REVENUES AND EXPENSES 5,529 602 55,016 12,943- 16,938 16,938 45020 RECREATION GRANTS 5,529 602 55,016 12,943- 16,938 16,938 • 43 • • This page has been left blank intentionally. • 44 1110 City of Brooklyn Center 2009 Budget FUND: Fund—27700 DEPT/DIVISION/ACTIVITY: TIF District#2—46412 PROFILE This fund accounts for all TIF revenues and expenditures for TIF District #2, the Earle Brown TIF District. This TIF District was the primary financing tool for the redevelopment of the Earle Brown Terrace and Earle Brown Commons senior residential projects.. BACKGROUND OF THE DISTRICT This District was established in 1985. Its original purposed was to develop retail space, senior housing and to redevelop and preserve the Earle Brown Farm site. Activities pursued in the district included land acquisitions, road improvement, storm water control, traffic lights and streetscaping. Projects resulting from the efforts to improve the area include the Earle Brown Heritage Center, Earle Brown Commons and Earle Brown Terrace senior living facilities, and the Shingle Creek retail center. During 2008, staff will be studying the District for any residual value and project potential prior to the required 2010 closing. • DEPARTMENTAL GOALS • Explore possible uses of remaining increment flows during the life of the district for public improvement projects. • Prepare amendment of plan allowing accumulation of tax increments for use in any remaining possible improvement projects • Prepare for closure of the District by the required July 22, 2010 decertification date. PERSONNEL LEVELS No personnel are assigned to this activity. CAPITAL OUTLAY None requested. • 45 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended ApprovedIII Object Code/Description Amount Amount Budget Actual Budget Budget 27700 TIF DISTRICT#2-EBHC 46412 TIF DISTRICT#2 4000 REVENUES AND EXPENSES 4001 REVENUES • 4050 TAXES 4100 AD VALOREM TAXES 4150 TAX INCREMENTS 599,051- 637,173- 624,102- 350,669- 736,405- 736,405- 4100 AD VALOREM TAXES 599,051- 637,173- 624,102- 350,669- 736,405- 736,405- 4050 TAXES 599,051- 637,173- 624,102- 350,669- 736,405- 736,405- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 20,488- 8,049- 5,000- 7,929- • 16,200- 16,200- 4605 UNREALIZED INVESTMENT GAIN/LOS 196- 187- 4600 MISCELLANEOUS REVENUE 20,684- 8,236- 5,000- 7,929- 16,200- 16,200- 4599 MISCELLANEOUS REVENUE 20,684- 8,236- 5,000- 7,929- 16,200- 16,200- 4900 OTHER FINANCING SOURCES 4921 REFUNDS&REIMBURSEMENTS 2- 4900 OTHER FINANCING SOURCES 2- 4001 REVENUES 619,735- 645,411- 629,102- 358,599- 752,605- 752,605- 6001 EXPENDITURES/EXPENSES • 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 5,533 784 6100 WAGES AND SALARIES 5,533 784 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 332 49 6125 FICA 352 50 6126 MEDICARE CONTRIBUTIONS 82 12 6120 RETIREMENT CONTRIBUTIONS 766 111 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 33 5 6150 WORKER'S COMPENSATION 33 5 6099 PERSONAL SERVICES 6,332 900 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6301 ACCTG,AUDIT&FIN'L SERVICES 949 979 2,000 967 1,000 1,000 6303 LEGAL SERVICES 1,056 893 10,000 1,277 5,000 5,000 6307 PROFESSIONAL SERVICES 10,000 10,000 10,000 6300 PROFESSIONAL SERVICES 2,005 1,872 22,000 2,244 16,000 16,000 6320 COMMUNICATIONS . 6322 POSTAGE 12 6320 COMMUNICATIONS 12 6330 TRANSPORTATION 6331 TRAVEL EXPENSE/MILEAGE 25 46 CITY OF BROOKLYN CENTER Budget Report • 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual _ Budget Budget 6330 TRANSPORTATION 25 6350 PRINTING AND DUPLICATING 6433 MEETING EXPENSES 15 6350 PRINTING AND DUPLICATING 15 6440 OTHER EXPENSES 6449 OTHER CONTRACTUAL SERVICE 193 657 6440 OTHER EXPENSES 193 657 6470 TRANSFERS AND OTHER USES 6299 OTHER CHARGES&SERVICES 2,237 1,885 22,000 2,901 16,000 16,000 6500 CAPITAL OUTLAY 6600 DEBT SERVICE 6001 EXPENDITURES/EXPENSES 8,569 2,784 22,000 2,901 16,000 16,000 4000 REVENUES AND EXPENSES 611,166- 642,626- 607,102- 355,698- 736,605- 736,605- 46412 TIE DISTRICT 611,166- 642,626- 607,102- 355,698- 736,605- 736,605- 00 TIF DISTRICT#2-EBHC� 611,166- 642,626- 607,102- 355,698- 736,605- 736,605- III 47 • • This page has been left blank intentionally. • 48 City of Brooklyn Center 2009 Budget FUND: Fund—27800 DEPT/DIVISION/ACTIVITY: TIF District#3—46413 PROFILE This fund accounts for all TIF revenues and expenditures for TIF District #3. Major redevelopment projects within the District include 69th and Brooklyn Boulevard, the area around 66th and 252 including the theater and the town homes, as well as the area in and around Brookdale. Additional development work in this District includes site consolidation with the acquisition and demolition clearance of the Olive Garden, Cracker Barrel and Days Inn sites, the acquisition and demolition clearance of the Hmong America Center. The "Opportunity Site" north of 57th and east of Shingle Creek is partially included in the District. The TIF District #3 fund is annually transferring principal and interest payments to debt services funds for three outstanding TIF Revenue Bonds; the 2004 B TI Refinancing Revenue Bonds, the 2004D TI Revenue Bonds and the 2008A TI Revenue Bonds. DEPARTMENTAL GOALS • Implement City Council redevelopment goals and provide for debt service payments. PERSONNEL LEVELS No personnel are assigned to this activity. CAPITAL OUTLAY None requested. • 49 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 '10/31/2008 2009 2009 Actual Actual Final YTD Recommended ApprovedIII Object Code/Description Amount Amount Budget Actual Budget Budget 27800 TIF DISTRICT#3 46413 TIF DISTRICT#3 4000 REVENUES AND EXPENSES 4001 REVENUES 4050 TAXES 4100 AD VALOREM TAXES 4150 TAX INCREMENTS 1,604,155- 1,701,717- 1,890,991- 998,793- 2,097,465- 2,097,465- 4150.1 MKT VALUE CREDIT-TIF 5,839- 5,753- 4150 TAX INCREMENTS 1,609,994- 1,707,470- 1,890,991- 998,793- 2,097,465- 2,097,465- 4100 AD VALOREM TAXES 1,609,994- 1,707,470- 1,890,991- 998,793- 2,097,465- 2,097,465- 4050 TAXES 1,609,994- 1,707,470- 1,890,991- 998,793- 2,097,465- 2,097,465- 4300 INTERGOVERNMENTAL REVENUE 4362 COUNTY GRANTS/AID 39,784- 58,602- 29,765 4300 INTERGOVERNMENTAL REVENUE 39,784- 58,602- 29,765 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 876,854- 727,856- 400,000- 207,524- 249,000- 249,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 4,458- 9,606- 4606 OTHER REVENUE 12,500- 4600 MISCELLANEOUS REVENUE 881,312- 737,462- 400,000- 220,024- 249,000- 249,000- 4599 MISCELLANEOUS REVENUE 881,312- 737,462- 400,000- 220,024- 249,000- 249,000- 0 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 47,379- 4921 REFUNDS&REIMBURSEMENTS 11- 4931 BOND SALES 4,335,000- 4933 DISCOUNT ON BOND SALES 28,178 4900 OTHER FINANCING SOURCES 47,390- 4,306,823- 4001 REVENUES 2,531,090- 2,550,924- 2,290,991- 5,495,875- 2,346,465- 2,346,465- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 37,892 32,758 26,917 6100 WAGES AND SALARIES 37,892 32,758 26,917 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 2,274 2,046 1,748 6125 FICA 2,382 2,067 1,689 6126 MEDICARE CONTRIBUTIONS 557 483 395 6120 RETIREMENT CONTRIBUTIONS 5,212 4,597 3,832 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 227 219 204 6150 WORKER'S COMPENSATION 227 219 204 6099 PERSONAL SERVICES 43,331 37,574 30,953 III 6199 SUPPLIES 6200 OFFICE SUPPLIES 50 CITY OF BROOKLYN CENTER Budget Report 0 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6210 OPERATING SUPPLIES 6219 GENERAL OPERATING SUPPLIES 433 368 346 6210 OPERATING SUPPLIES 433 368 346 6199 SUPPLIES 433 368 346 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6301 ACCTG,AUDIT&FIN'L SERVICES 4,316 3,355 4,000 36,482 6302 ARCH,ENG&PLANNING • 51,786 71,582 5,000 3,434 6303 LEGAL SERVICES 51,519 136,855 125,000 54,625 6307 PROFESSIONAL SERVICES 70,485 149,688 100,000 55,187 6300 PROFESSIONAL SERVICES 178,106 361,480 234,000 149,728 6320 COMMUNICATIONS 6322 POSTAGE 1,594 6320 COMMUNICATIONS 1,594 6330 TRANSPORTATION 6331 TRAVEL EXPENSE/MILEAGE 37 252 6333 FREIGHT/DRAYAGE 33 232 6330 TRANSPORTATION 37 285 232 11.6340 ADVERTISING 6342 LEGAL NOTICES 75 779 222 6340 ADVERTISING 75 779 222 6350 PRINTING AND DUPLICATING 6351 PRINTING 6,046 226 6350 PRINTING AND DUPLICATING 6,046 226 6380 UTILITY SERVICES 6381 ELECTRIC 3,593 4,646 1,299 6382 GAS 314 3- 330 6383 WATER 3,516 4,138 57 6385 SEWER 88 5,233 13 6386 STORM SEWER 9,445 23,134 21,317 6389 STREET LIGHTS 739 1,667 1,518 6380 UTILITY SERVICES 17,695 38,815 24,534 6400 REPAIR&MAINT SERVICES • 6410 RENTALS 6419 OTHER RENTAL EXPENSE 2,130 6410 RENTALS 2,130 6430 MISCELLANEOUS 6433 MEETING EXPENSES 259 59 6430 MISCELLANEOUS 259 59 41/ 6440 OTHER EXPENSES 6441 LICENSES,TAXES&FEES 9,223 224,861 109,067 235,000 235,000 6449 OTHER CONTRACTUAL SERVICE 467,645 603,182 50,000 270,337 6440 OTHER EXPENSES 476,867 828,042 50,000 379,403 235,000 235,000 51 • CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved el Object Code/Description Amount Amount Budget Actual Budget Budget 6470 TRANSFERS AND OTHER USES 6472 ENGINEERING SERVICE TRANSFER 7,816 6474 DEBT SERVICE FUND TRANSFER 1,887,804 1,898,501 1,634,491 437,247 3,592,894 3,592,894 6482 MISC TRANSFER OUT 2,534,809 6499 EXPENSES REIMBURSED 60,000- 6470 TRANSFERS AND OTHER USES 1,827,804 4,441,127 1,834,491 437,247 3,592,894 3,592,894 6299 OTHER CHARGES&SERVICES 2,510,613 5,670,754 2,118,491 991,425 3,827,894 3,827,894 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6510 LAND 2,913,979 3,805,698 6,475,243 6530 IMPROVEMENTS 1,121,513 44,624 6501 CAPITAL OUTLAY 2,913,979 4,927,212 6,519,867 6500 CAPITAL OUTLAY 2,913,979 4,927,212 6,519,867 6600 DEBT SERVICE 6001 EXPENDITURES/EXPENSES 5,468,357 10,635,907 2,118,491 7,542,591 3,827,894 3,827,894 4000 REVENUES AND EXPENSES 2,937,267 8,084,983 172,500- 2,046,716 1,481,429 1,481,429 46413 TIF DISTRICT#3 ' 2,937,267 8,084,983 172,500- 2,046,716 1,481,429 1,481,429 0 27800 TIF DISTRICT#3 2,937,267 8,084,983 172,500- 2,046,716 1,481,429 1,481,429 • 52 City of Brooklyn Center 2009 Budget FUND: Fund—27900 DEPT/DIVISION/ACTIVITY: TIF District#4—46414 PROFILE This fund accounts for all TIF revenues and expenditures for TIF District #4. The clean up of this contaminated site and its redevelopment has now been completed. Prior to the redevelopment of this superfund site, the project area had a market value (for tax purposes) of approximately $2,000,000. Today, the project area has a market value in excess of$20,000,000 and more than 400 full time jobs have been added. Companies including Caribou Coffee, Toro Distributing and Wickes Furniture are or have been tenants in the redeveloped properties. The financing provided by this district is "pay as you go" financing. Payments are made to the Developer/Owner who holds two Tax Increment Revenue notes issued by the City. The TIF paid to the Developer/Owner is equal to 97.5% of the tax increments paid by the Developer/Owner with the most recent property tax payment. If taxes are not paid by the property Developer/Owner, no increment is paid back to the Developer/Owner. These payments are applied to interest owed at that point on the Tax Increment Revenue Notes. Any remaining increment paid is applied to outstanding principal. These payments are limited to the earlier of the time that the note is paid in full or the time that the Tax Increment District is decertified. The District is scheduled to be decertified by December 31, 2020. DEPARTMENTAL GOALS Provide for the payment of increment pursuant to the terms of applicable development agreements for the successful redevelopment of the properties in TIF District#4. PERSONNEL LEVELS No personnel are assigned to this activity. CAPITAL OUTLAY None requested. • 53 CITY OF BROOKLYN CENTER Budget Report 2006 2007 2008 10/31/2008 2009 2009 IIActual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 27900 TIF DIST#4-FRANCE AVE BUS PK • 46414 TIF DISTRICT#4 4000 REVENUES AND EXPENSES 4001 REVENUES 4050 TAXES 4100 AD VALOREM TAXES 4150 TAX INCREMENTS 243,289- 276,804- 271,536- 143,601- 301,562- 301,562- 4100 AD VALOREM TAXES 243,289- 276,804- 271,536- 143,601- 301,562- 301,562- 4050 TAXES 243,289- 276,804- 271,536- 143,601- 301,562- 301,562- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 599- 929- 300- 4605 UNREALIZED INVESTMENT GAIN/LOS 22- 79- 4600 MISCELLANEOUS REVENUE 621- 1,009- 300- 4599 MISCELLANEOUS REVENUE 621- 1,009- 300- • 4900 OTHER FINANCING SOURCES 4915 TRANSFERS IN 1,317- 4900 OTHER FINANCING SOURCES 1,317- 4001 REVENUES 243,909- 277,813- 271,836- 144,918- 301,562- 301,562- 4111 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 131 68 6100 WAGES AND SALARIES 131 68 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 8 4 6125 FICA 8 4 6126 MEDICARE CONTRIBUTIONS 2 1 6120 RETIREMENT CONTRIBUTIONS 18 10 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 1 0 6150 WORKER'S COMPENSATION 1 0 6099 PERSONAL SERVICES 150 78 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6301 ACCTG,AUDIT&FIN'L SERVICES 608 598 606 6300 PROFESSIONAL SERVICES 608 598 606 6330 TRANSPORTATION 6333 FREIGHT/DRAYAGE 96 56 18 6330 TRANSPORTATION 96 56 18 • 6440 OTHER EXPENSES 6299 OTHER CHARGES&SERVICES 705 654 624 54 CITY OF BROOKLYN CENTER Budget Report • 2006 2007 2008 10/31/2008 2009 2009 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6600 DEBT SERVICE 6602 OTHER DEBT-PRINCIPAL 252,146 246,076 249,813 274,953 286,484 286,484 6600 DEBT SERVICE 252,146 246,076 249,813 274,953 286,484 286,484 6001 EXPENDITURES/EXPENSES 253,001 246,807 249,813 275,577 286,484 286,484 4000 REVENUES AND EXPENSES 9,091 31,006- 22,023- 130,659 15,078- 15,078- 46414 TIF DISTRICT#4 9,091 31,006- 22,023- 130,659 15,078- 15,078- 27900 TIF DIST#4-FRANCE AVE BUS PK 9,091 31,006- 22,023- 130,659 15,078- 15,078- ill 41111 55 0 0 I This page has been left blank intentionally. • 56 • Memorandum Date: 5 November 2008 To: Curt Boganey, City Manager From: Daniel Jordet, Director of Fiscal & Support Services Re: BC Liquor Store #1 expansion OFF Staff has proposed the expansion of the BC Liquor Store #1 rental area by acquiring the rights to the tobacco shop immediately east of the existing store area. This additional 1,350 square feet would be used for storage and staging of larger quantities of product. Purchasing in larger quantities will allow the Store to gain additional price discounts on merchandise. The cost of the expansion is as follows: Additional Rent: $ 21,465/year • Additional CAM: 6,325/year Additional Utilities: 2,262/year Additional Cost Total $ 30,052/year The annual cost savings from lower purchase price on inventory shown below is estimated using 4.5% of our product units, many of them being our best selling items, and the savings that were offered during recent promotions. This is a minimum amount of savings that indicates a break-even calculation from expansion of the store. Any additional items available at a discounted price from the remaining 95.5% of the items in the store would be above and beyond the cost of expansion. Yearly Savings on Purchase of Inventory $ 30,190/year (details on the attached e-mail copy) The conclusion of this analysis is that the risk of net additional cost by expanding Store #1 is very low. It would require cost savings on only 4.5% of the current product units to allow the expansion to break even. Expansion of Store #1 will not lower the net profit of the BC Liquor Fund. • 57 Eli 1 at 0 1 i4 11 �D 3 I Z l(1 J r >- �/-J J 6 4 J -I n—IQ n 4. d K p li.� W w Z r 4 O TL. O 4- 0-1 tt _._..„�0-ESL )- f mV-w 1 1 n L) 5 � 00LL JQO m QLLw Z PO_J . t L., J °�, g o VI r Cs �^ I �;y J Q V11.-114 5 $1 c>2 o I lllll,�, L w i t <Ill Ill • Ze 2 O 3 o i� l L _1E-F I- A La H vl t" J i a , ._,. c? IC-1 b Z > o N J LLI I- Igo °it+ 7',2 •� < Z O 0 Y 0 1` ® i. r = 2 ce 1-- L pA , E •- 1111 Ali W b W 4 m Y33 L �- m N N 3 a 10 htFt II Z I I L I IL_ LI 1 S. U • 1 N le t$ Dan Jordet m; Patty Hartwig nt: Monday, November 10, 2008 10:10 AM To: Dan Jordet Subject: 2009 Liquor Store Budgets RE: TelephoneNoice Mail System The following should be added to the 2009 Liquor Store Budgets for the proposed Telephone/Voice Mail System— 49611-6219-$2,000 49611-6243 -$4,500 49611-6421 - $1,500 • Total $8,000 49612-6219 -$1,500 49612-6243 -$2,200 49612-6421 -$1,500 Total $5,200 Let me know if you have any questions. Thanks. • • 58 • • This page has been left blank intentionally. • 59