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Home My WebLink About2010 Original Budget 08 - Internal Service Funds City ®f Brooklyn Center 2010 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 three Internal Service Funds budgeted for 2010 are: • Central Garage Fund • Post-Employment Retirement Benefit Fund • Employee Compensated Absences Fund 379 This page has been left blank intentionally. 380 City ®f Brooklyn Center 2010 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 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 $ 3.00 per gallon in 2010. 6215 Shop Materials This budget item provides for various small parts used routinely, such as nuts & bolts, 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. 381 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 purchase of an analyzer and software for use in maintaining medium and heavy trucks in the City fleet. These items will improve the efficiency in diagnosing and maintenance of the medium and heavy trucks in our fleet. 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 2010 is provided on the following page. PERSONNEL LEVELS 1-Crew Leader 2-Mechanic I 1-Night Service Person 1-Central Garage Administrative Technician CAPITAL OUTLAY The following equipment and rolling stock items are scheduled replacement in 2010. City-# Dept Description Net Cost #0025 Streets '/z Ton Pick Up $ 20,350 #0066 Streets Trackless Sidewalk Plow $113,400 #0089 Streets Single Axle Dump Truck $153,300 #0251 Parks I Ton Cargo Van $ 21,000 #0356 Police Radar Trailer $ 16,100 #0704 EDA Staff Car $ 17,800 4 Mobile Radios $ 2,800 Total C.G. Capital Outlay Requests for 2010 $344,750 382 CITY OF BROOKLYN CENTER Budget Report 2007 2008 2009 12/31/2009 2010 2010 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 212,071- 100,822- 98,000- 33,768- 56,000- 56,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 2,714- 6,324- 4606 OTHER REVENUE 1,761- 633- 2,504- 4600 MISCELLANEOUS REVENUE 216,545- 107,778- 98,000- 36,272- 56,000- 56,000- 4860 CENTRAL GARAGE 4862 FUEL SALES-INTERNAL 210,262- 264,952- 340,050- 157,743- 289,801- 289,801- 4862.1 FUEL SALES-EXTERNAL 51,554- 79,905- 64,800- 50,606- 56,700- 56,700- 4863 REPLACEMENT CHARGES 643,149- 492,359- 656,824- 501,764- 777,537- 777,537- 4864 OVERHEAD CHARGES 161,999- 163,868- 175,716- 166,302- 179,712- 179,712- 4865 REPAIR/MAINT CHARGES 386,202- 398,450- 482,300- 378,076- 489,825- 489,825- 4860 CENTRAL GARAGE 1,453,167- 1,399,535- 1,719,690- 1,254,491- 1,793,575- 1,793,575- 4599 MISCELLANEOUS REVENUE 1,669,713- 1,507,313- 1,817,690- 1,290,763- 1,849,575- 1,849,575- 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 13,110- 34,625- 25,700- 17,900- 47,500- 47,500- 4915 TRANSFERS IN 57,459- 15,288- 4919 GAIN ON FIXED ASSET DISPOSAL 75,398- 38,411- 4921 REFUNDS&REIMBURSEMENTS 8,624- 26,173- 5,000- 24,161- 4900 OTHER FINANCING SOURCES 154,591- 99,209- 30,700- 57,350- 47,500- 47,500- 4001 REVENUES 1,824,303- 1,606,522- 1,848,390- 1,348,113- 1,897,075- 1,897,075- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES&SALARIES-FT EMPLOYEES 216,895 193,780 249,303 239,780 249,199 249,199 6102 OVERTIME-FT EMPLOYEES 818 295 1,700 664 1,700 1,700 6100 WAGES AND SALARIES 217,713 194,075 251,003 240,444 250,899 250,899 6110 OTHER PAYMENTS-NON INSURANCE 6111 SEVERANCE PAY 2,325 940 6110 OTHER PAYMENTS-NON INSURANCE 2,325 940 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 13,595 12,608 16,943 16,225 17,443 17,443 6125 FICA 13,635 11,906 15,563 14,330 15,452 15,452 6126 MEDICARE CONTRIBUTIONS 3,189 2,784 3,640 3,351 3,613 3,613 6120 RETIREMENT CONTRIBUTIONS 30,419 27,299 36,146 33,906 36,508 36,508 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 41,043 36,756 51,060 46,185 54,000 54,000 6130 INSURANCE BENEFITS 41,043 36,756 51,060 46,185 54,000 54,000 6150 WORKER'S COMPENSATION 383 CITY OF BROOKLYN CENTER Budget Report 2007 2008 2009 12/31/2009 2010 2010 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6151 WORKER'S COMP INSURANCE 9,983 10,232 12,827 13,262 13,626 13,626 6150 WORKER'S COMPENSATION 9,983 10,232 12,827 13,262 13,626 13,626 6099 PERSONAL SERVICES 301,482 269,302 351,036 333,797 355,033 355,033 6199 SUPPLIES 6200 OFFICE SUPPLIES 6201 OFFICE SUPPLIES 554 364 360 141 360 360 6203 BOOKS/REFERENCE MATERIALS 40 307 260 264 264 6200 OFFICE SUPPLIES 594 670 620 141 624 624 6210 OPERATING SUPPLIES 6212 MOTOR FUELS 261,595 338,840 390,000 231,784 330,000 330,000 6213 LUBRICANTS&ADDITIVES 14,244 16,474 9,540 14,827 12,000 12,000 6215 SHOP MATERIALS 8,453 9,556 15,250 9,009 14,500 14,500 6217 SAFETY SUPPLIES 94 800 171 800 800 6218 WELDING SUPPLIES 4,197 4,535 4,000 3,089 4,500 4,500 6219 GENERAL OPERATING SUPPLIES 2,516 630 1,325 837 1,300 1,300 6210 OPERATING SUPPLIES 291,100 370,034 420,915 259,716 363,100 363,100 6220 REPAIR&MAINT SUPPLIES 6221 MOTOR VEHICLES 77,304 87,447 92,700 78,028 93,000 93,000 6222 TIRES 20,869 24,108 24,100 21,789 20,000 20,000 6227 PAINT SUPPLIES 170 97 450 33 450 450 6220 REPAIR&MAINT SUPPLIES 98,342 111,651 117,250 99,850 113,450 113,450 6230 REPAIR&MAINT SUPPLIES-OTHER 6239 OTHER REPAIR&MAINT SUPPLIES 281 500 72 500 500 6230 REPAIR&MAINT SUPPLIES-OTHER 281 500 72 500 500 6240 SMALL TOOLS&MINOR EQUIPMENT 6241 SMALL TOOLS 1,801 3,992 3,400 987 3,400 3,400 6242 MINOR EQUIPMENT 578 567 2,475 563 2,600 2,600 6243 MINOR COMPUTER EQUIPMENT 25 2,000 2,000 6240 SMALL TOOLS&MINOR EQUIPMENT 2,379 4,584 5,875 1,550 8,000 8,000 6199 SUPPLIES 392,696 486,940 545,160 361,330 485,674 485,674 6299 OTHER CHARGES&SERVICES 6300 PROFESSIONAL SERVICES 6305 MEDICAL SERVICES 126 6307 PROFESSIONAL SERVICES 3,505 4,384 3,500 5,550 3,500 3,500 6300 PROFESSIONAL SERVICES 3,505 4,384 3,500 5,676 3,500 3,500 6320 COMMUNICATIONS 6330 TRANSPORTATION 6331 TRAVEL EXPENSE/MILEAGE 18 19 6333 FREIGHT/DRAYAGE 910 1,100 1,700 495 1,500 1,500 6330 TRANSPORTATION 910 1,118 1,700 514 1,500 1,500 6340 ADVERTISING 6341 PERSONNEL ADVERTISING 4,405 579 6340 ADVERTISING 4,405 579 6350 PRINTING AND DUPLICATING 384 CITY OF BROOKLYN CENTER Budget Report 2007 2008 2009 12/31/2009 2010 2010 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6351 PRINTING 298 343 270 392 300 300 6350 PRINTING AND DUPLICATING 298 343 270 392 300 300 6360 INSURANCE 6363 MOTOR VEHICLE INSURANCE 42,530 39,166 52,600 31,486 53,000 53,000 6367 EQUIPMENT(INLAND MARINE) 12,572 13,954 13,330 13,193 14,000 14,000 6360 INSURANCE 55,102 53,120 65,930 44,679 67,000 67,000 6380 UTILITY SERVICES 6388 HAZARDOUS WASTE DISPOSAL 1,870 1,879 3,500 1,394 2,800 2,800 6380 UTILITY SERVICES 1,870 1,879 3,500 1,394 2,800 2,800 6400 REPAIR&MAINT SERVICES 6401 MOTOR VEHICLE SERVICES 91,921 72,868 57,925 58,647 65,000 65,000 6402 EQUIPMENT SERVICES 4,164 6,812 4,940 3,012 5,000 5,000 6400 REPAIR&MAINT SERVICES 96,085 79,680 62,865 61,659 70,000 70,000 6410 RENTALS 6417 UNIFORMS 3,676 4,354 3,340 4,746 3,500 3,500 6410 RENTALS 3,676 4,354 3,340 4,746 3,500 3,500 6420 IS SERVICES/LICENSES/FEES 6422 SOFTWARE MAINT 716 175 175 175 15,000 15,000 6423 LOGIS CHARGES 16,480 16,074 16,834 16,835 3,084 3,084 6420 IS SERVICES/LICENSES/FEES 17,196 16,249 17,009 17,010 18,084 18,084 6430 MISCELLANEOUS 6432 CONFERENCES AND SCHOOLS 1,664 1,702 1,790 1,025 1,800 1,800 6433 MEETING EXPENSES 92 100 100 6434 DUES&SUBSCRIPTIONS 150 150 150 6430 MISCELLANEOUS 1,664 1,794 1,940 1,025 2,050 2,050 6440 OTHER EXPENSES 6441 LICENSES,TAXES&FEES 1,138 2,324 1,852 1,034 2,500 2,500 6447 TOWING CHARGES 1,090 320 560 251 550 550 6449 OTHER CONTRACTUAL SERVICE 1,599 2,155 1,030 984 1,000 1,000 6440 OTHER EXPENSES 3,828 4,799 3,442 2,269 4,050 4,050 6460 CENTRAL GARAGE CHARGES 6461 FUEL CHARGES 1,552 1,399 2,500 817 2,000 2,000 6460 CENTRAL GARAGE CHARGES 1,552 1,399 2,500 817 2,000 2,000 6470 TRANSFERS AND OTHER USES 6471 ADMINISTRATIVE SERVICE TRANSFE 19,340 31,329 32,638 32,638 40,705 40,705 6470 TRANSFERS AND OTHER USES 19,340 31,329 32,638 32,638 40,705 40,705 6490 OTHER MISC COSTS/EXPENSES 6494 DEPRECIATION EXPENSE 529,893 631,250 6490 OTHER MISC COSTS/EXPENSES 529,893 631,250 6299 OTHER CHARGES&SERVICES 734,918 836,102 198,634 173,398 215,489 215,489 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6540 EQUIPMENT&MACHINERY 2,871 3,022 4,500 4,084 5,400 5,400 6550 MOTOR VEHICLES 2,600 0 920,430 672,713 344,750 344,750 385 CITY OF BROOKLYN CENTER Budget Report 2007 2008 2009 12/31/2009 2010 2010 Actual Actual Final YTD Recommended Approved Object Code/Description Amount Amount Budget Actual Budget Budget 6595 DISCOUNT ON EQUIP PURCHASE 5,200- 6501 CAPITAL OUTLAY 271 3,022 924,930 676,797 350,150 350,150 6500 CAPITAL OUTLAY 271 3,022 924,930 676,797 350,150 350,150 6001 EXPENDITURES/EXPENSES 1,429,366 1,595,366 2,019,760 1,545,322 1,406,346 1,406,346 4000 REVENUES AND EXPENSES 394,938- 11,156- 171,370 197,209 490,729- 490,729- 49951 CENTRAL GARAGE OPERATIONS 394,938- 11,156- 171,370 197,209 490,729- 490,729- 70100 CENTRAL GARAGE 394,938- 11,156- 171,370 197,209 490,729- 490,729- 386 City of BrookCyn Center 2010 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. 387 CITY OF BROOKLYN CENTER Budget Report 2007 2008 2009 12/31/2009 2010 2010 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- 15,360- 12,000- 12,000- 4340 STATE REVENUE 9,842- 10,770- 15,360- 12,000- 12,000- 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 70,258- 35,180- 32,400- 11,250- 10,000- 10,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 939- 2,196- 4600 MISCELLANEOUS REVENUE 71,197- 37,377- 32,400- 11,250- 10,000- 10,000- 4300 INTERGOVERNMENTAL REVENUE 81,039- 48,147- 32,400- 26,610- 22,000- 22,000- 4890 OTHER POST-EMP BENEFITS 4891 IMPLICIT RATE SUBSIDY CONTRIB 71,112- 4890 OTHER POST-EMP BENEFITS 71,112- 4900 OTHER FINANCING SOURCES 4001 REVENUES 81,039- 119,259- 32,400- 26,610- 22,000- 22,000- 6001 EXPENDITURES/EXPENSES 6099 PERSONAL SERVICES 6130 INSURANCE BENEFITS 6135 MEDICAL INSURANCE-RETIREES 50,754 2,203,198- 105,273 102,644 118,640 118,640 6130 INSURANCE BENEFITS 50,754 2,203,198- 105,273 102,644 118,640 118,640 6099 PERSONAL SERVICES 50,754 2,203,198- 105,273 102,644 118,640 118,640 6001 EXPENDITURES/EXPENSES 50,754 2,203,198- 105,273 102,644 118,640 118,640 4000 REVENUES AND EXPENSES 30,285- 2,322,457- 72,873 76,034 96,640 96,640 49961 EMPLOYEE RETIREMENT BENEFIT FD 30,285- 2,322,457- 72,873 76,034 96,640 96,640 70300 EMPLOYEE RETIREMENT BENEFIT FD 30,285- 2,322,457- 72,873 76,034 96,640 96,640 388 City of BrookCyn Center 2010 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. 389 CITY OF BROOKLYN CENTER Budget Report 2007 2008 2009 12/31/2009 2010 2010 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 45,852- 24,090- 23,600- 7,876- 8,000- 8,000- 4605 UNREALIZED INVESTMENT GAIN/LOS 580- 1,450- 4606 OTHER REVENUE 100,467- 19,532- 4600 MISCELLANEOUS REVENUE 146,900- 45,071- 23,600- 7,876- 8,000- 8,000- 4599 MISCELLANEOUS REVENUE 146,900- 45,071- 23,600- 7,876- 8,000- 8,000- 4880 COMPENSATED ABSENCES 4881 COMPENSATED ABSENCE CHG/CREDIT 59,458 52,247 4880 COMPENSATED ABSENCES 59,458 52,247 4001 REVENUES 87,442- 7,176 23,600- 7,876- 8,000- 8,000- 6001 EXPENDITURES/EXPENSES 6100 WAGES AND SALARIES 6110 OTHER PAYMENTS-NON INSURANCE 6111 SEVERANCE PAY 84,053 89,373 72,000 86,649 13,934 13,934 6110 OTHER PAYMENTS-NON INSURANCE 84,053 89,373 72,000 86,649 13,934 13,934 6120 RETIREMENT CONTRIBUTIONS 6125 FICA 2,597 3,509 2,520 2,422 864 864 6126 MEDICARE CONTRIBUTIONS 792 1,039 720 578 202 202 6120 RETIREMENT CONTRIBUTIONS 3,389 4,549 3,240 3,000 1,066 1,066 6001 EXPENDITURES/EXPENSES 87,442 93,922 75,240 89,649 15,000 15,000 4000 REVENUES AND EXPENSES 101,098 51,640 81,772 7,000 7,000 49971 EMPLOYEE COMPENSATED ABSENCES 101,098 51,640 81,772 7,000 7,000 70400 EMPLOYEE COMPENSATED ABSENCES 101,098 51,640 81,772 7,000 7,000 390