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Home My WebLink About2011 Budget 08 - Internal Service Funds City ®f Brooklyn Center 2011 Budget Internal Service Funds Internal Service Funds track dollars that come from other sources within the City operations and fund specific, critical functions of the organization. Revenues and costs for these services provided to the City organization are tracked separately in order to keep the costs at a minimum and facilitate funding for legally required benefits or services. The Internal Service Funds for 2011 are: • Central Garage Fund • Post-Employment Retirement Benefit Fund • Employee Compensated Absences Fund 397 3r This page has been left blank intentionally. 398 City ®f Brooklyn Center 2011 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 98 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, small equipment 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 for fuel usage, repairs 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 $ 3.20 per gallon in 2011. 6215 Shop Materials This budget item provides for various small parts used routinely, such as nuts & bolts, clamps, hoses, wiper blades, etc. 399 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) are 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 replacement of two items: an air compressor mounted in the Central Garage service vehicle, for powering mobile tools used on equipment service calls; and, an industrial grade tool box to store mechanics shop tools. 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 equipment scheduled for replacement in 2011 is provided on the following page. PERSONNEL LEVELS 1-Crew Leader 2-Mechanic I 1-Night Service Person 1-Central Garage Administrative Technician 400 CAPITAL OUTLAY The following equipment and rolling stock items are scheduled replacement in 2011. City # Dept Description Net Cost #0013 Streets Wheel Loader $125,000 #0086 Streets Tandem Dump Truck $178,000 #0206 Parks 1-ton Dump Truck $ 33,500 #0221 Parks Litter Picker Sweeper $ 29,300 #0323 Police Marked Squad Car $ 30,100 #0324 Police Marked Squad Car $ 31,100 #0325 Police Marked Squad Car $ 30,100 #0344 Police Unmarked Investigation Car $ 19,500 #0349 Police Unmarked Investigation Van $ 23,000 #0356 Police Smart Radar Trailer $ 16,000 #0384 Police Unmarked Investigation Car $ 19,500 #0044 Water Trailer Mounted Air Compressor $ 17,000 #0623 Sewer '/z Ton Pickup Truck $ 21,000 4 Mobile Radios $ 2,600 Total C.G. Capital Outlay Requests for 2011 $575,700 401 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 11/30/2010 2011 2011 Actual 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 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 100,822- 38,512- 56,000- 14,039- 12,300- 12,300- 4605 UNREALIZED INVESTMENT GAIN/LOS 6,324- 1,384- 4606 OTHER REVENUE 633- 2,748- 1,103- 4600 MISCELLANEOUS REVENUE 107,778- 42,643- 56,000- 15,141- 12,300- 12,300- 4860 CENTRAL GARAGE 4862 FUEL SALES-INTERNAL 264,952- 178,500- 289,801- 197,735- 270,368- 270,368- 4862.1 FUEL SALES-EXTERNAL 79,905- 58,023- 56,700- 71,673- 72,300- 72,300- 4863 REPLACEMENT CHARGES 492,359- 546,000- 777,537- 541,723- 627,418- 627,418- 4864 OVERHEAD CHARGES 163,868- 180,883- 179,712- 170,587- 169,569- 169,569- 4865 REPAIR/MAINT CHARGES 398,450- 408,438- 489,825- 405,016- 522,875- 522,875- 4860 CENTRAL GARAGE 1,399,535- 1,371,844- 1,793,575- 1,386,735- 1,662,530- 1,662,530- 4599 MISCELLANEOUS REVENUE 1,507,313- 1,414,487- 1,849,575- 1,401,876- 1,674,830- 1,674,830- 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 34,625- 17,900- 47,500- 20,950- 12,000- 12,000- 4915 TRANSFERS IN 15,288- 4919 GAIN ON FIXED ASSET DISPOSAL 38,411- 22,732- 35,114- 4921 REFUNDS&REIMBURSEMENTS 26,173- 24,161- 6,124- 4900 OTHER FINANCING SOURCES 99,209- 80,082- 47,500- 62,189- 12,000- 12,000- 4001 REVENUES 1,606,522- 1,494,569- 1,897,075- 1,464,064- 1,686,830- 1,686,830- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 193,780 239,780 249,199 221,402 252,940 252,940 6102 OVERTIME-FT EMPLOYEES 295 664 1,700 407 800 800 6100 WAGES AND SALARIES 194,075 240,444 250,899 221,809 253,740 253,740 6110 OTHER PAYMENTS-NON INSURANCE 6111 SEVERANCE PAY 940 1,156 6110 OTHER PAYMENTS-NON INSURANCE 940 1,156 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 12,608 16,225 17,443 15,524 17,705 17,705 6125 FICA 11,906 14,401 15,452 13,094 15,682 15,682 6126 MEDICARE CONTRIBUTIONS 2,784 3,368 3,613 3,062 3,668 3,668 6120 RETIREMENT CONTRIBUTIONS 27,299 33,994 36,508 31,681 37,055 37,055 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 36,756 46,185 54,000 42,206 56,400 56,400 6130 INSURANCE BENEFITS 36,756 46,185 54,000 42,206 56,400 56,400 6150 WORKER'S COMPENSATION 402 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 11/30/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6151 WORKER'S COMP INSURANCE 10,232 13,575 13,626 8,066 9,181 9,181 6150 WORKER'S COMPENSATION 10,232 13,575 13,626 8,066 9,181 9,181 6099 PERSONAL SERVICES 269,302 335,355 355,033 303,761 356,376 356,376 6199 SUPPLIES 6200 OFFICE SUPPLIES 6201 OFFICE SUPPLIES 364 141 360 236 300 300 6203 BOOKS/REFERENCE MATERIALS 307 264 150 150 6200 OFFICE SUPPLIES 670 141 624 236 450 450 6210 OPERATING SUPPLIES 6212 MOTOR FUELS 338,840 230,141 330,000 265,858 400,416 400,416 6213 LUBRICANTS&ADDITIVES 16,474 14,827 12,000 9,051 14,000 14,000 6215 SHOP MATERIALS 9,556 9,095 14,500 7,193 11,000 11,000 6217 SAFETY SUPPLIES 171 800 465 700 700 6218 WELDING SUPPLIES 4,535 3,252 4,500 2,673 4,000 4,000 6219 GENERAL OPERATING SUPPLIES 630 837 1,300 1,076 1,300 1,300 6210 OPERATING SUPPLIES 370,034 258,322 363,100 286,317 431,416 431,416 6220 REPAIR&MAINT SUPPLIES 6221 MOTOR VEHICLES 87,447 79,693 93,000 80,182 93,000 93,000 6222 TIRES 24,108 23,261 20,000 9,993 20,000 20,000 6226 SIGNS&STRIPING MATERIALS 2 6227 PAINT SUPPLIES 97 33 450 10 300 300 6220 REPAIR&MAINT SUPPLIES 111,651 102,987 113,450 90,187 113,300 113,300 6230 REPAIR&MAINT SUPPLIES-OTHER 6239 OTHER REPAIR&MAINT SUPPLIES 72 500 32 400 400 6230 REPAIR&MAINT SUPPLIES-OTHER 72 500 32 400 400 6240 SMALL TOOLS&MINOR EQUIPMENT 6241 SMALL TOOLS 3,992 1,066 3,400 2,381 3,400 3,400 6242 MINOR EQUIPMENT 567 563 2,600 474 2,600 2,600 6243 MINOR COMPUTER EQUIPMENT 25 2,000 1,680 6240 SMALL TOOLS&MINOR EQUIPMENT 4,584 1,629 8,000 4,535 6,000 6,000 6199 SUPPLIES 486,940 363,152 485,674 381,307 551,566 551,566 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6305 MEDICAL SERVICES 126 6307 PROFESSIONAL SERVICES 4,384 5,550 3,500 2,296 3,500 3,500 6300 PROFESSIONAL SERVICES 4,384 5,676 3,500 2,296 3,500 3,500 6320 COMMUNICATIONS 6321 TELEPHONE/PAGERS 300 300 6320 COMMUNICATIONS 300 300 6330 TRANSPORTATION 6331 TRAVEL EXPENSE/MILEAGE 18 19 6333 FREIGHT/DRAYAGE 1,100 495 1,500 788 1,400 1,400 6330 TRANSPORTATION 1,118 514 1,500 788 1,400 1,400 6340 ADVERTISING 6341 PERSONNEL ADVERTISING 4,405 579 403 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 11/30/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6340 ADVERTISING 4,405 579 6350 PRINTING AND DUPLICATING 6351 PRINTING 343 392 300 290 300 300 6350 PRINTING AND DUPLICATING 343 392 300 290 300 300 6360 INSURANCE 6363 MOTOR VEHICLE INSURANCE 39,166 31,486 53,000 35,575 53,000 53,000 6367 EQUIPMENT(INLAND MARINE) 13,954 13,193 14,000 15,875 14,000 14,000 6360 INSURANCE 53,120 44,679 67,000 51,451 67,000 67,000 6380 UTILITY SERVICES 6388 HAZARDOUS WASTE DISPOSAL 1,879 1,394 2,800 1,324 2,000 2,000 6380 UTILITY SERVICES 1,879 1,394 2,800 1,324 2,000 2,000 6400 REPAIR&MAINT SERVICES 6401 MOTOR VEHICLE SERVICES 72,868 58,647 65,000 42,914 65,000 65,000 6402 EQUIPMENT SERVICES 6,812 3,053 5,000 5,118 5,000 5,000 6400 REPAIR&MAINT SERVICES 79,680 61,700 70,000 48,032 70,000 70,000 6410 RENTALS 6417 UNIFORMS 4,354 5,076 3,500 4,057 3,700 3,700 6410 RENTALS 4,354 5,076 3,500 4,057 3,700 3,700 6420 IS SERVICES/LICENSES/FEES 6422 SOFTWARE MAINT 175 175 15,000 13,060 5,950 5,950 6423 LOGIS CHARGES 16,074 16,835 3,084 3,472 3,274 3,274 6420 IS SERVICES/LICENSES/FEES 16,249 17,010 18,084 16,532 9,224 9,224 6430 MISCELLANEOUS 6432 CONFERENCES AND SCHOOLS 1,702 1,025 1,800 778 1,800 1,800 6433 MEETING EXPENSES 92 100 12 100 100 6434 DUES&SUBSCRIPTIONS 150 1,603 150 150 6430 MISCELLANEOUS 1,794 1,025 2,050 2,393 2,050 2,050 6440 OTHER EXPENSES 6441 LICENSES,TAXES&FEES 2,324 1,034 2,500 1,885 2,500 2,500 6447 TOWING CHARGES 320 251 550 1,212 800 800 6449 OTHER CONTRACTUAL SERVICE 2,155 984 1,000 1,481 1,000 1,000 6440 OTHER EXPENSES 4,799 2,269 4,050 4,578 4,300 4,300 6460 CENTRAL GARAGE CHARGES 6461 FUEL CHARGES 1,399 980 2,000 3,739 2,500 2,500 6460 CENTRAL GARAGE CHARGES 1,399 980 2,000 3,739 2,500 2,500 6470 TRANSFERS AND OTHER USES 6471 ADMINISTRATIVE SERVICE TRANSFE 31,329 32,638 40,705 37,313 44,792 44,792 6470 TRANSFERS AND OTHER USES 31,329 32,638 40,705 37,313 44,792 44,792 6490 OTHER MISC COSTS/EXPENSES 6494 DEPRECIATION EXPENSE 631,250 654,060 6490 OTHER MISC COSTS/EXPENSES 631,250 654,060 6299 OTHER CHARGES&SERVICES 836,102 827,991 215,489 172,792 211,066 211,066 6500 CAPITAL OUTLAY 404 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 11/30/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6501 CAPITAL OUTLAY 6540 EQUIPMENT&MACHINERY 3,022 4,084 5,400 5,596 6,300 6,300 6550 MOTOR VEHICLES 344,750 392,013 575,700 575,700 6501 CAPITAL OUTLAY 3,022 4,084 350,150 397,609 582,000 582,000 6500 CAPITAL OUTLAY 3,022 4,084 350,150 397,609 582,000 582,000 6001 EXPENDITURES/EXPENSES 1,595,366 1,530,581 1,406,346 1,255,470 1,701,008 1,701,008 4000 REVENUES AND EXPENSES 11,156- 36,013 490,729- 208,595- 14,178 14,178 49951 CENTRAL GARAGE OPERATIONS 11,156- 36,013 490,729- 208,595- 14,178 14,178 70100 CENTRAL GARAGE 11,156- 36,013 490,729- 208,595- 14,178 14,178 405 3r This page has been left blank intentionally. 406 City ®f Brooklyn Center 2011 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. 407 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 11/30/2010 2011 2011 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 10,770- 15,360- 12,000- 15,015- 15,000- 15,000- 4340 STATE REVENUE 10,770- 15,360- 12,000- 15,015- 15,000- 15,000- 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 35,180- 12,859- 10,000- 4,550- 4,000- 4,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 2,196- 469- 4600 MISCELLANEOUS REVENUE 37,377- 13,328- 10,000- 4,550- 4,000- 4,000- 4300 INTERGOVERNMENTAL REVENUE 48,147- 28,688- 22,000- 19,565- 19,000- 19,000- 4890 OTHER POST-EMP BENEFITS 4891 IMPLICIT RATE SUBSIDY CONTRIB 71,112- 65,592- 53,000- 53,000- 4890 OTHER POST-EMP BENEFITS 71,112- 65,592- 53,000- 53,000- 4900 OTHER FINANCING SOURCES 4001 REVENUES 119,259- 94,280- 22,000- 19,565- 72,000- 72,000- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6130 INSURANCE BENEFITS 6135 MEDICAL INSURANCE-RETIREES 2,203,198- 311,617 118,640 129,872 173,800 173,800 6130 INSURANCE BENEFITS 2,203,198- 311,617 118,640 129,872 173,800 173,800 6099 PERSONAL SERVICES 2,203,198- 311,617 118,640 129,872 173,800 173,800 6001 EXPENDITURES/EXPENSES 2,203,198- 311,617 118,640 129,872 173,800 173,800 4000 REVENUES AND EXPENSES 2,322,457- 217,337 96,640 110,307 101,800 101,800 49961 EMPLOYEE RETIREMENT BENEFIT FD 2,322,457- 217,337 96,640 110,307 101,800 101,800 70300 EMPLOYEE RETIREMENT BENEFIT FD 2,322,457- 217,337 96,640 110,307 101,800 101,800 408 City ®f Brooklyn Center 2011 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. 409 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 11/30/2010 2011 2011 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 24,090- 8,925- 8,000- 3,627- 5,640- 5,640- 4605 UNREALIZED INVESTMENT GAIN/LOS 1,450- 306- 4606 OTHER REVENUE 19,532- 197,115- 4600 MISCELLANEOUS REVENUE 45,071- 206,346- 8,000- 3,627- 5,640- 5,640- 4599 MISCELLANEOUS REVENUE 45,071- 206,346- 8,000- 3,627- 5,640- 5,640- 4880 COMPENSATED ABSENCES 4881 COMPENSATED ABSENCE CHG/CREDIT 52,247 15,600 4880 COMPENSATED ABSENCES 52,247 15,600 4001 REVENUES 7,176 190,746- 8,000- 3,627- 5,640- 5,640- 6001 EXPENDITURES/EXPENSES 6100 WAGES AND SALARIES 6110 OTHER PAYMENTS-NON INSURANCE 6111 SEVERANCE PAY 89,373 86,649 13,934 95,476 15,450 15,450 6110 OTHER PAYMENTS-NON INSURANCE 89,373 86,649 13,934 95,476 15,450 15,450 6120 RETIREMENT CONTRIBUTIONS 6125 FICA 3,509 2,422 864 2,355 6126 MEDICARE CONTRIBUTIONS 1,039 578 202 1,106 6120 RETIREMENT CONTRIBUTIONS 4,549 3,000 1,066 3,460 6001 EXPENDITURES/EXPENSES 93,922 89,649 15,000 98,936 15,450 15,450 4000 REVENUES AND EXPENSES 101,098 101,098- 7,000 95,310 9,810 9,810 49971 EMPLOYEE COMPENSATED ABSENCES 101,098 101,098- 7,000 95,310 9,810 9,810 70400 EMPLOYEE COMPENSATED ABSENCES 101,098 101,098- 7,000 95,310 9,810 9,810 410