HomeMy WebLinkAbout2019 10-07 CCP FC Other FundsAGENDA
CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION
Monday, October 7, 2019
6:30 p.m.
City Hall – City Council Chambers
I. Call to Order
II. Roll Call
III. Approval of Agenda
IV. Special Revenue Funds
a. HRA/EDA
b. Tax Increment Funds
c. CDBG Grant
d. Police Forfeitures
e. City Grants
i. NW Cable Communications Grant
ii. Recreation Grants
iii. Police Grants
f. Centerbrook Golf Course
V. Internal Service Funds
a. Central Garage Fund
VI. Debt Service Funds
a. Improvement Bonds
VII. Future Budget Discussions/City Council Meetings
Work Sessions
1) Enterprise/Utilities Funds October 21, 2019
City Council Meetings
1) Public Hearing & Budget Adoption December 2, 2019
VIII. Follow-up Items
a. Patrol Overtime
b. General Fund Expense Charts
c. Employee General Fund Chart
d. Property Tax Comparison Charts
e. Date of Authorized Strength of Firefighters
IX. Adjournment
MEMORANDUM – CITY COUNCIL/FINANCIAL
COMMISSION JOINT WORK SESSION
Mission: Ensuring an attractive, clean, safe, inclusive community that enhances the quality of life
for all people and preserves the public trust
DATE: October 7, 2019
TO: Curt Boganey, City Manager
FROM: Nathan Reinhardt, Finance Director
SUBJECT: Special Revenue, Internal Service and Debt Service Funds
Recommendation:
It is recommended that the City Council & Financial Commission consider providing direction to
staff regarding Special Revenue, Internal Service Funds and Debt Service Funds.
Background:
Special Revenue Funds
Special Revenue funds account for revenue that must be committed for specific activities.
Special Revenue funds of the City include:
1) HRA/EDA – Funded through the HRA levy, the EDA initiates programs and facilitates
redevelopment opportunities and promotes public and private investment into
commercial, industrial, and residential redevelopment. The programs are supported by
staff from the Community Development department.
2) Tax Increment (TIF) Funds – The funds have the authority to collect tax increments
which are used for various redevelopment projects within the City and for debt service
payments of bonds which were issued for the same purpose.
a. TIF District #2 (Earle Brown) – Was used as the primary financing tool for the
redevelopment of the Earle Brown Terrace and Earle Brown Commons senior
residential projects. The District was decertified in 2011, however the fund
continues to remain open in order to track repayment of loans made to TIF
District #5. As of December 31, 2018 the fund had a cash balance of $880,843
and $553,213 of advanced funds remained outstanding. We project the year-end
cash balance to be $203,303, after current year expenditures for a storm water
master plan for the Earle Brown Heritage Center (EBHC) pond, purchase of the
Target property ($600k), and Brooklyn Blvd. public improvements. For 2020,
$100,000 is budgeted for EBHC pond improvements.
b. TIF District #3 – Debt was issued in 2004 (refinanced in 2015), 2008 and 2013 to
finance redevelopment projects including the acquisition and demolition of
various properties. For 2020, the fund has budgeted TIF revenues of $4.38
million, of which $2.30 million is pledged towards the debt service payments. Of
1
MEMORANDUM – CITY COUNCIL/FINANCIAL
COMMISSION JOINT WORK SESSION
Mission: Ensuring an attractive, clean, safe, inclusive community that enhances the quality of life
for all people and preserves the public trust
the TIF Revenue collected 15 percent must be allocated to the City’s housing
fund, which currently carries a negative balance from spending in prior years. The
decertification date of the district is December 31, 2021. We are projecting a
year-end cash balance of $1.98 million, following the acquisition of the Target
property ($3 million). The balance will be utilized in 2020 for the Opportunity
Site environmental review, Becoming BC Project, Housing Study and debt
obligations.
c. TIF District #4 (France Avenue Business Park) – Provided the financing for the
clean-up and redevelopment of a previously contaminated site that now has
tenants that include Caribou Coffee and Toro Distributing. The financing was
provided through “pay as you go” financing where payments are made to the
developer/owner which have been paid off by the City. For 2020, the fund has
budgeted TIF revenues of $343,087. TIF #4 received a $1.5 million interfund
advance from TIF #3 in 2016, which requires an annual repayment of $281,502
for 2020. The district is scheduled to be decertified by December 31, 2020. All
remaining and future revenues will be dedicated towards the repayment of the
interfund loan. As a result of a reduction in property values within TIF District
#4, we anticipate a $546,886 shortfall in interfund repayments.
d. TIF District #5 (Shingle Creek Crossing) – Provides financing for the Shingle
Creek Crossing redevelopment. As of December 31, 2018 had a cash balance of
$429,291, an advance outstanding of $553,213 with TIF District #2 and bonds
outstanding of $3.53 million. For 2020, the fund has budgeted TIF revenues of
$469,467, debt payments are $356,883, the repayment on the advance is $93,893,
and $135,000 related to planning and improvements of Shingle Creek Crossing.
The decertification date of the district is December 31, 2029.
e. TIF District #6 (The Sanctuary) – Provides financing for the Sanctuary
development. The district is expected to receive tax increment in 2020 of
approximately $195k. The financing is provided “pay as you go” w i t h t h e
payment equal to 97.5% of the tax increments collected in the district beginning
in 2019. The decertification date of the district is December 31, 2043.
3) Community Development Block Grant (CDBG) – Accounts for funding of the CDBG
Program that supports housing rehab, public service agency activities, homeownership
opportunities, neighborhood stabilization and code enforcement initiatives.
4) Police Forfeitures – Accounts for forfeiture funds related to alcohol or drug crimes. As
of August 31, 2019 the available balance of alcohol related forfeitures is $2,255, these
funds are restricted to the use of alcohol related crime expenditures. As of August 31,
2019 the available balance of drug related forfeitures is $80,685, these funds are
restricted to law enforcement expenditures. The Police Department has budgeted to
replace their Incident Command vehicle in 2019, which will utilize approximately
$66,000 of these funds. There are no planned uses of remaining funds for 2020.
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MEMORANDUM – CITY COUNCIL/FINANCIAL
COMMISSION JOINT WORK SESSION
Mission: Ensuring an attractive, clean, safe, inclusive community that enhances the quality of life
for all people and preserves the public trust
5) City Grants
a. Police Grants – Accounts for local, state or federal grants for police activities.
For 2020, the City is anticipating receiving $79,568 (reduction of $47,000) in
Auto Theft Prevention grant funds, $15,000 in Towards Zero Death s – D W I
Enforcement grant funds, $13,000 in Edward Byrne Memorial Justice Assistance
(JAG) grant funds, $3,000 in Federal Bullet Proof Vests grant funds and $23,000
in Violent Offenders Task Force (VOTF) grant funds. Hennepin County did not
renew the $5,000 Joint Community Policing Partnership grant and $15,000 Cadet
funding grant.
b. Recreation Grants – Accounts for a combination of donations, registrations fees
and designated reimbursements for specific activities of the Community
Activities, Recreation & Services department. The planned activities include:
Safety Camp, Luther Soccer League, Earle Brown Days, and Special Events (i.e.
Halloween Event, Holly Sunday, etc.).
c. NW Cable Communications Grant – Accounts for the NW Cable
Communications Grant and related expenses. As of August 31, 2019 the fund had
a balance of $77,003. In 2017, the City utilized accumulated funds for the City
Council Chambers remodel project. The City receives approximately $40,000 per
year in grant funding.
6) Centerbrook Golf Course – The Centerbrook Golf Course was moved from an Enterprise
Fund to a Special Revenue Fund on 12/31/2018. As of 12/31/2018 the fund had a cash
deficit of $229,881. The fund accounts for the activities of the golf course which is
primarily funded through user fees, the 2020 budget includes $239,500 of operating
revenues and a General Fund transfer of $85,000.
Internal Service Funds
Internal Service funds account for services provided to other departments of the City on a cost
reimbursement basis.
1) Central Garage – Provides centralized management of fuel, preventative maintenance,
repair and replacement of City vehicles and equipment. Funding is provided through
charges to individual departments. In 2020, $756,000 in vehicles and equipment are
scheduled to be replaced, including fire, street, parks, police, water, and EDA vehicles.
The largest planned purchase is the replacement of a public works dump truck.
Debt Service Funds
Debt Service funds are used to account for and report financial resources that are restricted,
committed or assigned to expenditure for principal, interest and other charges related to long-
term debt.
3
MEMORANDUM – CITY COUNCIL/FINANCIAL
COMMISSION JOINT WORK SESSION
Mission: Ensuring an attractive, clean, safe, inclusive community that enhances the quality of life
for all people and preserves the public trust
1) General Obligation Improvement Bonds – Established to accumulate the collections of
special assessments which were levied on the property owners who benefited from
improvements that were constructed with the proceeds of this bond. In addition to
special assessment funds, the 2013, 2015, 2016, 2017, 2018 and 2019 GO Improvement
Bonds are partially repaid from property tax levy dollars.
2) General Obligation Tax Increment Bonds – Established to account for the collection of
tax-increment generated revenues, which are annually transferred from Tax Increment
funds. The bonds were issued to finance various redevelopment projects within the City.
3) Utility Revenue Bonds – These bonds are repaid from utility user fees directly from their
respective utility funds (not included as debt service funds). The City issued Utility
Revenue Bonds in 2010, 2015, 2016, 2017, 2018 and 2019 to finance utility
improvements.
The City is proposing a debt issue for 2020 related to infrastructure improvements for Grandview
Area North Improvements (neighborhood reconstruction project) and the rehabilitation of Water
Tower #1. The debt would be repaid from a combination of utility revenues and property tax
levies. The breakdown of the proposed debt issue for 2020 is as follows:
Fund (Revenue Source) Amount
Street Reconstruction (tax levy) $2,000,000
Water (user fees) 2,140,000
Sewer (user fees) 1,060,000
Storm Drainage (user fees) 1,240,000
Total $6,440,000
The annual debt payments would be comprised of an estimated $275,000 of property tax levy,
beginning in 2021.
Strategic Priorities:
Resident Economic Stability
Targeted Redevelopment
Enhanced Community Image
Inclusive Community Engagement
Safe, Secure & Stable Neighborhoods
Key Transportation Investments
4
Special Revenue Funds
HRA/EDA
TIF District #2
TIF District #3
TIF District #4
TIF District #5
TIF District #6
Community Development Block Grant (CDBG)
Police Forfeitures
City Grants
o Recreation Grants
o Police Grants
o NW Cable Communications Grant
Centerbrook Golf Course
5
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6
2020 Brooklyn Center Department Budget Narrative by Fund
Department Name: Housing & Redevelopment Authority (HRA)
Department/Division Mission:
The HRA utilizes its taxing authority to fund the operations of the Brooklyn Center Economic
Development Authority
Department/Division Description:
The Housing and Redevelopment Authority has the authority to levy taxes in the amount of .0185% of the
taxable market value of the City. This levy is collected and transferred to the Brooklyn Center Economic
Development Authority for utilization.
7
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46321 - HRA FUND
REVENUES
4101 - CURRENT AD VALOREM TAXES 325,549$ 343,364$ 91,696$ 380,098$ 413,335$ 8.74% 446,402$
4120 - DELINQUENT AD VALOREM TAXES 848 1,698 766 - - 0.00% -
4154 - PENALTIES & INT-DELINQ TAXES (91) (22) (67) - - 0.00%-
TOTAL TAXES 326,306 345,040 92,395 380,098 413,335 8.74% 446,402
TOTAL REVENUES 326,306 345,040 92,395 380,098 413,335 8.74% 446,402
EXPENDITURES
6481 - EDA FUND TRANSFER 326,770 344,273 - 380,098 413,335 8.74% 446,402
TOTAL TRANSFERS OUT 326,770 344,273 - 380,098 413,335 8.74% 446,402
TOTAL BUSINESS UNIT EXPENSES 326,770 344,273 - 380,098 413,335 8.74% 446,402
NET CHANGE IN FUND BALANCE (464)$ 767$ 92,395$ -$ -$ 0.00%-$
HOUSING & REDEVELOPMENT AUTHORITY (HRA)
FUND - 20200
SPECIAL REVENUE FUND
8
2020 Brooklyn Center Department Budget Narrative
Department Name: Economic Development Authority (EDA)
Department Mission:
The mission of the Brooklyn Center Economic Development Authority is to initiate programs
and facilitate redevelopment and/or renovation opportunities which promote public and private
investments into commercial, industrial, and residential redevelopment and renovation activities.
Department Description:
The EDA Funded Activities and Programs are supported by staff from the department of
Community Development.
The Director of Community Development is responsible for the administration of the following
EDA programs and activities:
- Business retention, expansion, and attraction & community marketing activities;
- Promoting development opportunities;
- Economic development initiatives and programs which support business growth,
expansion, and capacity building within the City;
- Planning initiatives & budgeting associated with the use of Tax Increment Financing;
- EDA’s housing initiatives;
- The Minnesota Housing & Finance Agency (MHFA) Rehab Loan Program with reduced
interest rate
Key Initiatives focused on the achievement of strategic priorities/value
propositions
Targeted Redevelopment (2018-2020 Strategic Plan)
Opportunity Site Redevelopment
The desired outcome is an inviting, attractive, walkable and vibrant development that
provides for a mix of housing and commercial types that create a dense mixed-use City
Center.
The initiatives for 2019-2020 include:
- The creation of a Master Development Strategy which will:
o Identify a master development plan that is grounded in market realities and
economically feasible, which will allow the city to begin financial analysis
to identify potential and realistic need for public subsidy;
9
o Determine a desired land use plan that identifies subareas within the
Opportunity Site and their appropriate land use mix.
o Identify a regulatory framework that outlines the desired form and function
of both public and private space, as well as the relationship between
buildings and ROW;
o Layout a path to achieving entitlements that is flexible, market driven, and
ensures a high quality product that is in keeping with the City’s vision for
the area;
o Identify a multi-modal transportation framework so that the City can begin
planning for future CIP needs, as well as organize the land use concept
around foundational street networks. The transportation framework will
identify street hierarchies and sections, as well as consider the role of transit
in the redevelopment area.
57th and Logan Redevelopment
The desired outcome is an inviting, attractive, and vibrant development that forwards the
City’s Strategic Priorities.
The initiatives include:
- Master Development Planning which will:
o Identify planning issues and considerations;
o Provide a market feasibility analysis;
o Identify development opportunities;
o Identify the role of public subsidy in relationship to development feasibility;
o Provide high level transportation analysis;
o Provide a regulatory framework that identifies land use, design standards, and
zoning to both incentivize development and ensure that it forwards the City’s
vision;
o Prepare marketing materials and a development implementation plan.
Brooklyn Boulevard Corridor
The desired outcome is a cohesive mixed use corridor with commercial uses that serve the
community, provides a variety of housing types, and responds to the access and mobility
needs of Brooklyn Boulevard.
The initiatives include:
- Master Development Corridor Planning which will:
o Identify planning issues and considerations;
o Provide a market feasibility analysis;
o Identify appropriate locations for commercial and higher density residential
concentrations;
o Identify development opportunities;
o Identify the role of public subsidy in relationship to development feasibility;
o Utilize past planning work related to the corridor;
10
o Provide high level transportation analysis;
o Provide a regulatory framework that identifies land use, design standards, and
zoning to both incentivize development and ensure that it forwards the City’s
vision;
o Prepare marketing materials and a development implementation plan for
EDA-owned properties on the corridor.
Former Sear’s Site
The desired outcome is an inviting, attractive, and vibrant development that forwards the
City’s Strategic Priorities.
The initiatives include:
- Master Development Planning which will:
o Identify planning issues and considerations;
o Provide a market feasibility analysis which includes an analysis of land value
based on likely land use scenarios;
o Identify development opportunities;
o Identify the role of public subsidy in relationship to development feasibility;
o Provide high level transportation analysis;
o Provide a regulatory framework that identifies land use, design standards, and
zoning to both incentivize development and ensure that it forwards the City’s
vision;
o Prepare a development implementation plan that includes assisting the
landowner in identifying perspective developers and/or businesses to achieve
the City’s goals for the site.
Resident Economic Stability
Job Pathways
The desired outcome is to create job pathways and training opportunities for residents. To
achieve the desired outcome we will Implement a comprehensive “pipeline” strategy to
provide greater opportunities for unemployed/underemployed BC residents to be employed
by the City in Livable Wage Jobs
Entrepreneur Support
The desired outcome is to foster entrepreneurship opportunities for residents and those that
desire to start or grow a business in Brooklyn Center, with an emphasis on underserved
entrepreneurs. To achieve this outcome we will develop a program to support existing local
and start-up business. The program will identify service gaps for local entrepreneur
collaborative develop solutions and identify resources, and reduce/eliminate local
government barriers to local business success.
11
Job Retention and Expansion
The desired outcome is to increase the number of high quality jobs in the community. To
achieve this outcome we will create a Business Expansion and Retention Program to identify
existing businesses’ needs and develop relationships with the City’s businesses. We will also
create a Revolving Loan Program to support job growth and business investment.
Resident Wealth Creation and Financial Literacy
The desired outcome is to increase resident economic stability through wealth creation and
financial literacy. To achieve this outcome we will explore opportunities to promote home
ownership opportunities for existing and future residents, with an emphasis on serving people
of color. We will explore partnerships with outside agencies to provide financial literacy
classes to residents. We will also explore policies and ordinances which would provide tenant
protections, preserve existing affordable housing, and support the creation of new, legally-
binding affordable housing units.
S t a f f i n g L e v e l s FTEs
P o s i t i o n s 2018 2019 2020
Community Development Director .75 .75 .75
Deputy Director .25 .25 .25
Business and Workforce Development Specialist .75 .75 .75
Administrative Assistants (FT) .50 .50 .50
Administrative Assistants (PT) .25 .25 .125
Total 2.5 2.5 2.375
Note: A portion of the EDA positions are funded by the General Fund in the Community
Development department. In 2020 it is requested that a PT Admin Assistant be eliminated.
Strategic Functions/Division(s):
Business Retention, Expansion, and Community Marketing Activities
Promoting development opportunities; collaborating with business groups, organizations
and agencies focused on commerce, employment, and economic growth; planning
initiatives & advocating visions for public and private investments into the City.
Housing Activities
Promoting housing initiatives that increase opportunities for home ownership and
reinvestment into the community's housing stock.
Administrating the EDA's Renew Loan and Grant programs, home ownership
workshops, down payment support, the MHFA Rehab Loan assistance program, and
identifying other ways to support home ownership and maintenance of the City’s
housing stock.
12
Marketing and Promoting the redevelopment of EDA owned Properties.
Annual Goals and Strategies:
Implement the EDA’s recommendation on options and strategies for the use of eligible
tax increment funds from TIF 3 and TIF 5 funds for out-of-district expenditures.
Develop strategies on the use of future Tax Increment Revenue from TIF District 7 to
fund the necessary infrastructure improvements and enhancement for the development of
the first phase of the project.
Amend TIF District 7 to encompass the entire Opportunity Site designated area to
facilitate redevelopment of these parcels as part of a larger redevelopment strategy.
Continue to identify opportunities for strategic acquisitions that directly facilitate
redevelopment projects.
Identify opportunities for strategic disposition of EDA-owned properties not needed to
facilitate redevelopment.
Identify programs that will encourage business investment in the community, and seek
out funding opportunities to implement them.
Grow the City’s Business, Retention & Expansion program.
Develop a land use plan and Brooklyn Boulevard Corridor Overlay District, which
enables the development of a cohesive mixed use corridor with commercial uses that
serve the community, provides a variety of housing types, and responds to the access and
mobility needs of Brooklyn Boulevard.
Develop master plans that will promote redevelopment of the 57th & Logan site and the
former Sears site.
Complete an extensive rewrite and update of the Zoning Code and Sign Code to
implement the 2040 Comprehensive Plan and enable quality redevelopment projects that
meet the goals and vision of the City.
Annual Operating Goal Performance Measures:
Performance Objectives
Description of Performance Measure Performance Levels
*Actual Value Target Value
Develop an Economic Plan and Master
Development Plan for 57th & Logan Site
Undeveloped land An approved Master
Development Plan &
Economic Plan for
development
Develop an Economic Plan and Master
Development Plan for the former Sears Site
Undeveloped land An approved Master
Development Plan &
Economic Plan for 1st
phase development
13
Continue to grow a Business, Retention, and
Expansion Program
Program exists, and
visits are ongoing
Business Database,
continue outreach to
expand site visits
Identify and develop a program to support
small and micro business capacity building
in the community
No program currently
exists
An approved program
with identified funding
14
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46310 - DEVELOPMENT/RE-DEVELOPMENT
REVENUES
4359 - OTHER STATE GRANTS/AID -$ -$ -$ -$ -$ 0.00% -$
4362- COUNTY GRANTS/AID 25,958 19,245 - - - 0.00% -
4373 - OTHER GRANTS/AID - - - - - 0.00% -
TOTAL INTERGOVERNMENTAL 25,958 19,245 - - - 0.00% -
4603 - INTEREST EARNINGS 16,631 24,890 20,323 15,649 16,076 2.73% 16,076
4605 - UNREALIZED INVESTMENT GAIN/LOSS (4,158) (6,553) - - - 0.00% -
TOTAL INVESTMENT EARNINGS 12,473 18,337 20,323 15,649 16,076 2.73% 16,076
4606 - OTHER REVENUE 4,633 4,477 - - 75,000 100.00% -
TOTAL MISCELLANEOUS 4,633 4,477 - - 75,000 100.00% -
4915 - TRANSFERS IN 326,770 344,273 - - - 0.00%-
4915.3 - TRANSFERS IN FROM HRA FUND - - - 380,098 413,335 8.74% 446,402
TOTAL TRANSFERS IN 326,770 344,273 - 380,098 413,335 8.74% 446,402
TOTAL REVENUES 369,834 386,332 20,323 395,747 504,411 27.46% 462,478
EXPENDITURES
6101 - WAGES & SALARIES-FT EMPLOYEES 247,025 162,672 133,906 218,941 243,686 11.30% 258,507
6102 - OVERTIME-FT EMPLOYEES - - - - - 0.00%-
6103 - WAGES-PART TIME EMPLOYEES 4,910 25,626 9,057 13,982 7,201 -48.50%7,417
6104 - OVERTIME-PART TIME EMPLOYEES - - 11 - - 0.00%-
6111 - SEVERANCE PAY 4,267 - - - - 0.00%-
6122 - PERA COORDINATED PLAN 18,885 10,191 10,723 17,469 18,817 7.72%19,944
6125 - FICA - SOCIAL SECURITY 14,952 8,170 8,706 14,441 15,554 7.71%16,488
6126 - FICA - MEDICARE 3,497 1,910 2,036 3,377 3,638 7.73%3,857
6131 - CAFETERIA PLAN CONTRIBUTIONS 28,264 14,384 - 36,083 37,828 4.84%40,385
6151 - WORKER'S COMP INSURANCE 4,738 1,097 1,134 1,676 1,807 7.82%1,914
TOTAL PERSONAL SERVICES 326,538 224,050 165,573 305,969 328,531 7.37% 348,512
6201 - OFFICE SUPPLIES 10 - - 100 - -100.00%-
6219 - GENERAL OPERATING SUPPLIES - 280 - 100 - -100.00%-
6242 - MINOR EQUIPMENT - - - - - 0.00%-
6243 - MINOR COMPUTER EQUIPMENT 2,216 1,718 - - 2,500 100.00%2,500
TOTAL SUPPLIES 2,226 1,998 - 200 2,500 1150.00%2,500
6301 - ACCTG, AUDIT & FIN'L SERVICES 1,952 1,982 2,736 3,000 3,000 0.00%3,000
6302 - ARCH, ENG & PLANNING - 3,190 - 30,000 25,000 -16.67%25,000
6303 - LEGAL SERVICES 5,036 18,211 10,208 7,500 5,000 -33.33%5,000
6307 - PROFESSIONAL SERVICES 11,475 48,907 44,216 45,000 82,000 82.22%45,000
6321 - TELEPHONE/PAGERS 787 899 488 2,550 3,960 55.29%3,960
6331 - TRAVEL EXPENSE/MILEAGE - - 2,547 200 300 50.00%300
6333 - FREIGHT/DRAYAGE - - - 100 100 0.00%100
6342 - LEGAL NOTICES 104 681 173 400 100 -75.00%100
6351 - PRINTING 24 - - 100 100 0.00%-
6381 - ELECTRIC 83 - - - - 0.00%-
6383 - WATER 124 - - - - 0.00%-
6384 - REFUS DISPOSAL 24 12 - - - 0.00%-
6385 - SEWER 165 82 - 200 200 0.00%200
6386 - STORM SEWER 14,718 17,027 12,389 15,000 15,000 0.00%15,000
6389 - STREET LIGHTS 2,298 2,365 1,644 2,200 2,200 0.00%2,200
6405 - PARK & LANDSCAPE SERVICES 15,331 12,145 1,544 10,000 10,000 0.00%10,000
6406 - MULTI-FUNCTION MTNCE 1,912 1,873 299 2,000 2,000 0.00%2,000
6409 - OTHER REPAIR & MAINT SVCS - - - 1,000 - -100.00%-
6423 - LOGIS CHARGES 3,249 3,589 2,572 3,750 3,926 4.69%4,044
6432 - CONFERENCES AND SCHOOLS 570 1,164 2,766 2,500 4,700 88.00%4,700
6433 - MEETING EXPENSES 332 81 236 500 500 0.00%500
6434 - DUES & SUBSCRIPTIONS 10,764 10,772 7,251 11,000 11,000 0.00%11,000
6441 - LICENSES, TAXES & FEES 200 - 3,531 - 7,100 100.00%7,100
6449 - OTHER CONTRACTUAL SERVICE 57,879 19,245 - - - 0.00%-
6496 - LOSS ON DISPOSAL - - - - - 0.00%-
6498 - INTERFUND EXPENSE ALLOCATION (115,308) (124,049) - (120,350) (120,350) 0.00% (120,350)
TOTAL PROFESSIONAL SERVICES 11,719 18,176 92,600 16,650 55,836 235.35% 18,854
ECONOMIC DEVELOPMENT AUTHORITY (EDA)
FUND - 20300
SPECIAL REVENUE FUND
15
6461 - FUEL CHARGES 186 692 347 342 496 45.03%521
6462 - FIXED CHARGES 958 862 435 653 603 -7.66%621
6463 - REPAIR & MAINT CHARGES 501 704 212 160 620 287.50%639
6465 - REPLACEMENT CHARGES 2,010 2,010 1,367 2,050 2,050 0.00%2,112
TOTAL CENTRAL GARAGE CHARGES 3,655 4,268 2,361 3,205 3,769 17.60%3,893
6510 - LAND - 4,800 - - - 0.00%-
TOTAL CAPITAL OUTLAY - 4,800 - - - 0.00%-
6471 - ADMINISTRATIVE SERVICE TRANSFER 62,120 84,453 56,302 84,452 84,452 0.00%84,452
TOTAL TRANSFERS OUT 62,120 84,453 56,302 84,452 84,452 0.00% 84,452
TOTAL BUSINESS UNIT EXPENSES 406,258 337,745 316,836 410,476 475,088 15.74% 458,211
NET CHANGE IN FUND BALANCE (36,424)$ 48,587$ (296,513)$ (14,729)$ 29,323$ -299.08%4,267$
16
2020 Brooklyn Center Department Budget Narrative by Fund
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 as a Redevelopment District to remedy conditions of
economic obsolescence, physical blight, underutilization of land, extensive soil corrections
which the private sector has not been willing or able to accomplish and correction of numerous
traffic hazards and pedestrian conflicts. The District consisted of 11 parcels, comprising 61.59
acres.
In 1994, the District’s Project area was enlarged to include the geographic boundaries of the City
and additional objectives were added to promote private enterprise investments into the
redevelopment of the community consistent with the needs of the City.
In 2001, a Legislative Amendment extended the length of the District to 12/31/11.
In 2008, the 6.15 acre Embassy Suites site was removed from the District.
In 2010, the Minnesota Jobs Bill authorized the use of available Tax Increment from any District
for projects that:
* create or retain jobs in the State of Minnesota, including construction jobs
* construction commences before July 1, 2011 (amended to July 1, 2012
* City Council approves a written spending plan after a duly noticed public hearing.
The City Council & EDA approved a TIF 2 Spending Plan (public hearing on 4-11-11) which
included the following:
* Shingle Creek Crossing Redevelopment of Brookdale Mall Properties $2.4M
* Embassy Suites Link to Heritage Center (D-Barn lease portion) $340,000
* Howe Site Environmental Investigation Loan to MBC II, LLC (repaid)
On August 8, 2011, the City Council and the EDA conducted public hearings and formally
amended the Tax Increment Finance Plan and Budget to include the tax increment revenue to be
received in 2011 and the future repayment of the inter-fund loan to Tax Increment District No. 5,
Shingle Creek Crossing Project. The amended budget adjusted the funding for the following
activities:
17
Amended Budget Change
Land/Building Acquisition $2,563,179 (+ $303,179)
Site Improvements/prep costs: 130,000 (+ 30,000)
Utilities 740,612 (+ 540,612)
Other Public Improvements 17,093,810 (+ 4,408,810)
Administrative 1,363,401 (+ 635,101)
Transfer Out Job Bill Spending 3,010,000 (+ 3,010,000)
The last year of tax increment collections for this District is for the tax year 2011.
Hennepin County added the tax capacity captured by Tax Increment District 2 to the tax base to
the respective tax authorities for the 2012 tax year.
On November 14, 2016, the City Council adopted Resolution No. 2016-194, approving the sales
of $1,725,000 Taxable General Obligation Tax Increment Refunding Bonds, Series 20116 C,
(TIF 5 Bonds) which enabled paying off $1,700,000 of the $2,400,000 inter-fund loan to Tax
Increment District No. 5 (Shingle Creek Crossing).
DEPARTMENTAL GOALS
To provide the EDA with options for the implementation of the 2011 budget amendment
which maximize redevelopment opportunities and benefits to the City of Brooklyn
Center.
Monitor the status of the Shingle Creek Crossing Development and options for the inter-
fund loan repayment.
AVAILABLE/PROJECTED BALANCE
1/1/19 Balance $880,843
2019 YTD Activity (As of 7/31/19):
Revenues $11,457 Interest Earnings
Expenditures -$177,474 Brooklyn Blvd
2019 Projected Remaining Activity:
$600,000 Target Property Acquisition
$15,000 EBHC – Stormwater Pond Master Plan
Projected 1/1/20 Balance $203,000
2020 Planned Activity
Revenues:
Interest Earnings - $13,626
Advance Repayments - $99,173
Expenditures:
EBHC Pond Improvements - $100,000
18
Opportunities for pooling activities/Out-of-District Expenditures:
Potential Inter-Fund Loans as a finance option for TIF 5 (Shingle Creek Crossing) and
TIF 7 (Opportunity Site)
Strategic land acquisition related to targeted redevelopment opportunities
Other TIF eligible expenses that directly benefit redevelopment activities
19
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Created by: Brooklyn Center Business and Development Dept./GIS
This map is neither a legally recorded map nor a survey and is not intended to be used as one. This map is a compilation of records,
information and data located in various city, county, state and federal offices and other sources regarding the area shown, and is to
be used for reference purposes only. The City does not warrant that the Geographic Information System (GIS) Data used to prepare
this map are error free, and the City does not represent that the GIS Data can be used for navigational, tracking or any other purpose
requiring exacting measurement of distance or direction or precision in the depiction of geographic features. If errors or discrepancies
are found please contact 763-569-3330. The preceding disclaimer is provided pursuant to Minnesota Statutes §466.03, Subd. 21 (2000),
and the user of this map acknowledges that the City shall not be liable for any damages, and expressly waives all claims, and agrees to
defend, indemnify, and hold harmless the City from any and all claims brought by User, its employees or agents, or third parties which
arise out of the user's access or use of data provided./
Document Path: L:\Users\ComDev\TIFareas\TIF_DISTRICT_No.2.mxd
Housing Development and Redevelopment Project No. 01 and
Tax Increment Financing (TIF) District No. 2
1720
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46412 - TIF DISTRICT #2
REVENUES
4150 - TAX INCREMENTS -$ -$ -$ -$ -$ 0.00% -$
TOTAL TAXES - - - - - 0.00% -
4362 - MISC FEDERAL GRANTS - - - - - 0.00% -
TOTAL INTERGOVERNMENTAL - - - - - 0.00% -
4603 - INTEREST EARNINGS 21,944 17,174 13,033 15,293 13,626 -10.90% 13,626
4605 - UNREALIZED INVESTMENT GAIN/LOSS (5,732) (4,294) - - - 0.00% -
TOTAL INVESTMENT EARNINGS 16,212 12,880 13,033 15,293 13,626 -10.90% 13,626
4606 - OTHER REVENUE 19,990 7,799 - 6,270 5,280 -15.79% 4,275
TOTAL MISCELLANEOUS 19,990 7,799 - 6,270 5,280 -15.79% 4,275
4915 - TRANSFERS IN - - - 116,212 93,893 -19.21% 93,893
TOTAL TRANSFERS IN - - - 116,212 93,893 -19.21% 93,893
TOTAL REVENUES 36,202 20,679 13,033 137,775 112,799 -18.13% 111,794
EXPENDITURES
6302 - ARCH, ENG & PLANNING - - - - - 0.00% -
6303 - LEGAL SERVICES - - - 1,000 - -100.00% -
6342 - LEGAL NOTICES - - - - - 0.00%-
6441 - LICENSES, TAXES & FEES - 17,325 - - - 0.00%-
6449 - OTHER CONTRACTUAL SERVICE - - 546 - - 0.00%-
TOTAL PROFESSIONAL SERVICES - 17,325 546 1,000 - -100.00%-
6510 - LAND - - - 650,000 - -100.00%-
6530 - IMPROVEMENTS 79,064 652,990 177,474 180,000 100,000 -44.44%-
TOTAL CAPITAL OUTLAY 79,064 652,990 177,474 830,000 100,000 -87.95%-
TOTAL BUSINESS UNIT EXPENSES 79,064 670,315 178,020 831,000 100,000 -87.97%-
NET CHANGE IN FUND BALANCE (42,862)$ (649,636)$ (164,987)$ (693,225)$ 12,799$ -101.85% 111,794$
TAX INCREMENT FINANCING (TIF) DISTRICT #2
FUND - 27700
SPECIAL REVENUE FUND
21
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2020 Brooklyn Center Department Budget Narrative by Fund
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 areas
of focus within the District include:
Brooklyn Boulevard north of 694
66th and 252
Along Brooklyn Boulevard and Bass Lake Road, surrounding Shingle Creek
Crossing
Commercial properties at 57th Ave. N and Logan Ave. N
Properties north of 694, along Freeway Boulevard, between Humboldt Ave. N
and Shingle Creek Parkway
The TIF District #3 fund is annually transferring principal and interest payments to debt
services funds for three outstanding TIF Revenue Bonds; the 2015B TIF Refinancing
Revenue Bonds, the 2013A TI Revenue Bonds and the 2008A TI Revenue Bonds.
BACKGROUND OF THE DISTRICT
Tax Increment District No. 3 was established as a 25 year Redevelopment District to
provide assistance to various commercial redevelopment and housing development
projects within the District. The District was comprised of 221 parcels of land within the
following 3 sites:
‐ the Brooklyn Boulevard /69th Area,
‐ the Brookdale Area, and
‐ the Willow/252 Area.
Special state legislation associated with the creation of this Tax Increment District
included provisions which required that 15% of the revenues generated from tax
increment in any year are deposited in the housing development account of the authority
and expended according to the tax increment financing plan.
Additionally, the legislation extended the initial 5 year rule to 10 years and Special
Legislation provided an additional 3 years. The extended 5 Year Rule, deadline for in-
district expenditures was May 15, 2008.
This Redevelopment District is presently limited to the use of tax increment funds for
debt service with the following exceptions:
‐ 25% Pooling activities, which include administrative costs.
‐ Affordable Housing activities which are not subject to the 5 Year Rule.
The district is scheduled to be decertified on December 31, 2021.
23
On November 12, 2013 the EDA adopted Resolution No. 2013-15 which modified the
Tax Increment Financing Plan and approved the following amended budget:
Estimated Public Costs
Land Acquisitions $25,000,000
Public Improvements 4,500,000
Site Improvements 2,100,000
Administrative Expenses 4,400,000
C o n t i n g e n c y -
Housing Development Account
Land Acquisitions $ 6,000,000
Affordable Housing Expenses 4,175,000
Interest Expense on Debt Issuance 250,000
Total Housing Development Account $10,425,000
Pooling
Land Acquisitions $ 6,775,000
Public Improvements 4,000,000
Interest Expense on Debt Issuance 1,050,000
T o t a l P o o l i n g $11,825,000
Interest Expense (including Capitalized) $11,250,000
T o t a l $69,500,000
TIF #3 based on Hennepin County for the assessment year 2020 is projected to generate a
total of $4,609,725 in tax increment.
The 6 Year TIF Rule regulates the use of TIF for Out-of-District expenditures, including
Administrative costs and eligible activities to 25% for redevelopment districts.
The following illustrates the budgeted use of funds using 95% of projected 2020 revenue
$4,379,239:
Debt Service Debt Service Housing Fund Out-of-District
Reserve
2019 2,242,713 549,052 656,886 930,588
2020 2,231,513 560,252 656,886 930,588
2021 2,244,938 546,827 656,886 930,588
2022 2,232,169
The additional revenue available for Housing Activities (15% of annual tax increment is
approximately $1.97M and approximately $2.79M has preliminarily been identified for
Out-of-District expenditures based on current TIF revenue projections. However,
$828,000 in housing funds will be used to reimburse previous housing fund expenditures.
24
DEPARTMENT GOALS
Develop options on the use of Out-of-District funds for Tax Increment investment
opportunities which leverage private investments and maximize benefits to the
community and assure that sufficient funds are available for debt service.
Develop master plans that will promote redevelopment of the 57th & L o g a n s i t e ,
Opportunity Site, and former Sears site.
Develop a land use plan and Brooklyn Boulevard Corridor Overlay District, which
enables the development of a cohesive mixed use corridor with commercial uses that
serve the community, provides a variety of housing types, and responds to the access and
mobility needs of Brooklyn Boulevard.
AVAILABLE/PROJECTED BALANCE
1/1/19 Balance $3,456,428
2019 YTD Activity (as of 7/31/19)
Revenues
Tax Increments $2,411,966
Other (interest, leases, misc.) 184,469
Expenditures
Land purchases (3606 61st Ave N, 6234, 7014,
6921 Brooklyn Blvd)
(817,521)
Other services and charges (134,733)
2019 Projected Remaining Activity
Revenues
Tax Increments 1,967,273
Land Sale (Eastbrook Estates) 115,000
Advance repayment from TIF #4 281,502
Other (interest, leases, misc.) 80,855
Expenditures
Target Acquisition (2,975,000)
Demo 4 Properties (3606 61st Ave N, 6234,
7014, 6921 Brooklyn Blvd)
(90,000)
Becoming BC Project (38,000)
Opportunity Site Outreach (25,000)
Debt transfers (2008A, 2013A, 2015B) (2,328,713)
Other (admin transfer, prop maint, misc.) (105,906)
Projected 2019 Change in Balance (1,473,808)
Projected 1/1/20 Balance 1,982,620
2020 Budget
Revenues
Tax Increments 4,379,239
Land Sales (Properties near Top Golf, Sanctuary,
57th and Logan)
1,400,000
25
Advance repayment from TIF #4 281,502
Other (interest, leases, misc.) 207,290
Expenditures
Opportunity Site environmental review (240,000)
Becoming BC Project (75,000)
Housing Study (50,000)
Debt transfers (2008A, 2013A, 2015B) (2,304,513)
Other (admin, legal, taxes, utilities, misc.) (477,214)
Projected 2020 Change in Balance 2,961,727
Projected 12/31/20 Balance $4,944,347
Opportunities for pooling activities/Out-of-District Expenditures:
TIF 7 Inter-fund Loan to assist in financing land acquisition and infrastructure
improvements associated with the Opportunity Site (initial street, utility,
streetscaping, and stormwater)
Strategic land acquisition related to targeted redevelopment opportunities
Other TIF eligible expenses that directly benefit redevelopment activities
26
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Created by: Brooklyn Center Business and Development Dept./GIS
This map is neither a legally recorded map nor a survey and is not intended to be used as one. This map is a compilation of records,
information and data located in various city, county, state and federal offices and other sources regarding the area shown, and is to
be used for reference purposes only. The City does not warrant that the Geographic Information System (GIS) Data used to prepare
this map are error free, and the City does not represent that the GIS Data can be used for navigational, tracking or any other purpose
requiring exacting measurement of distance or direction or precision in the depiction of geographic features. If errors or discrepancies
are found please contact 763-569-3330. The preceding disclaimer is provided pursuant to Minnesota Statutes §466.03, Subd. 21 (2000),
and the user of this map acknowledges that the City shall not be liable for any damages, and expressly waives all claims, and agrees to
defend, indemnify, and hold harmless the City from any and all claims brought by User, its employees or agents, or third parties which
arise out of the user's access or use of data provided.
TIF DISTRICTS
TIF District No. 3
TIF_Project_Boundary_Line
Central Commerce District
/
Document Path: L:\Users\ComDev\TIFareas\TIF_DISTRICT_No_3.mxd
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L IBRAR Y &
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WILLOW LANE
PARK
WATER
TOWER
No.1
Housing Development and Redevelopment Project No. 01 and
Tax Increment Financing (TIF) District No. 3
2327
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46413 - TIF DISTRICT #3
REVENUES
4150 - TAX INCREMENTS 3,922,749$ 4,282,763$ 2,411,966$ 4,111,392$ 4,379,239$ 6.51% -$
TOTAL TAXES 3,922,749 4,282,763 2,411,966 4,111,392 4,379,239 6.51% -
4603 - INTEREST EARNINGS 15,086 57,680 73,566 26,147 42,742 63.47% 42,742
4605 - UNREALIZED INVESTMENT GAIN/LOSS (5,752) (22,487) - - - 0.00% -
TOTAL INVESTMENT EARNINGS 9,334 35,193 73,566 26,147 42,742 63.47% 42,742
4831 - OFFICE RENTALS 109,376 177,653 145,800 192,942 164,548 -14.72% -
4606 - OTHER REVENUE 148,904 21,829 9,910 - - 0.00% -
4921 - REFUNDS & REIMBURSEMENTS - 1,089 2,573 - - 0.00% -
TOTAL MISCELLANEOUS 258,280 200,571 158,283 192,942 164,548 -14.72% -
4915 - TRANSFERS IN - - - 281,502 281,502 0.00% -
TOTAL TRANSFERS IN - - - 281,502 281,502 0.00% -
4911 - SALE OF PROPERTY 31,100 14,834 - 250,000 1,400,000 460.00% -
TOTAL OTHER FINANCING SOURCES 31,100 14,834 - 250,000 1,400,000 460.00% -
TOTAL REVENUES 4,221,463 4,533,361 2,643,815 4,861,983 6,268,031 28.92% 42,742
EXPENDITURES
6301 - ACCTG, AUDIT & FIN'L SERVICES - 4,440 - - - 0.00%-
6302 - ARCH, ENG & PLANNING 968 - 2,511 55,000 75,000 36.36%-
6303 - LEGAL SERVICES 27,220 9,171 22,505 35,000 35,000 0.00%-
6307 - PROFESSIONAL SERVICES 18,051 26,941 23,848 25,000 75,000 200.00%-
6342 - LEGAL NOTICES - - - 50 500 900.00%-
6361 - GENERAL LIABILITY INSURANCE 1,490 1,537 1,223 1,677 1,714 2.21%1,800
6381 - ELECTRIC - - - - - 0.00%-
6382 - GAS - - 15 - - 0.00%-
6383 - WATER 1,133 (984) 89 3,000 3,000 0.00%-
6384 - REFUSE DISPOSAL 60 - 40 - - 0.00%-
6385 - SEWER 1,757 (848) 222 5,000 5,000 0.00%-
6386 - STORM SEWER 34,507 34,676 26,400 36,000 36,000 0.00%-
6389 - STREET LIGHTS 4,888 5,013 3,638 6,000 6,000 0.00%-
6405 - PARK & LANDSCAPE SERVICES 18,062 40,190 37,634 15,000 80,000 433.33%-
6434 - DUES & SUBSCRIPTIONS - - - - - 0.00%-
6441 - LICENSES, TAXES & FEES 60,358 53,270 11,016 25,000 200,000 700.00%-
6449 - OTHER CONTRACTUAL SERVICE 179,940 47,511 47,134 803,671 240,000 -70.14%-
6496 - LOSS ON FIXED ASSET DISPOSAL - 357,304 - - - 0.00%-
6498 - INTERFUND EXPENSE ALLOCATION 81,782 83,189 - 70,000 85,000 21.43%-
TOTAL PROFESSIONAL SERVICES 430,216 661,410 176,275 1,080,398 842,214 -22.05%1,800
6510 - LAND 767,909 - 817,521 370,000 - -100.00%-
TOTAL CAPITAL OUTLAY 767,909 - 817,521 370,000 - -100.00%-
6474 - DEBT SERVICE FUND TRANSFER 2,314,976 2,298,951 - 2,245,713 2,234,513 -0.50%-
6482 - MISC TRANSFER OUT - - - - - 0.00%-
TOTAL TRANSFERS OUT 2,314,976 2,298,951 - 2,245,713 2,234,513 -0.50%-
TOTAL BUSINESS UNIT EXPENSES 3,513,101 2,960,361 993,796 3,696,111 3,076,727 -16.76%1,800
NET CHANGE IN FUND BALANCE 708,362$ 1,573,000$ 1,650,019$ 1,165,872$ 3,191,304$ 173.73% 40,942$
TAX INCREMENT FINANCING (TIF) DISTRICT #3
FUND - 27800
SPECIAL REVENUE FUND
28
City of Brooklyn Center Decertification Date = 4/19/2021
Tax Increment District #3 Cash Flows Analysis
Revised: 9-13-19
Actual Actual Actual Projected Projected Projected Projected
2016 2017 2018 2019 2020 2021 2022
Revenues:
Tax Increments 2,969,836$ 3,922,749$ 4,282,763$ 4,379,239$ 4,379,239$ 4,379,239$ -$
Interest on Investments 6,553 9,334 35,191 59,899 42,742 51,739 76,527
Lease Rentals 85,081 109,376 177,653 192,942 164,548 96,190 -
Miscellaneous 1,500,646 22,183 37,752 12,483 - - -
Loan Repayments (housing)- 69,844 -
Land Sale (Housing)- 46,909 34,876 250,000
Land Sale (non-housing)- - 341,269 (135,000) 1,400,000
Advance Repayment - 75,978 281,502 281,502 281,502 281,502 (535,000)
Total 4,562,116 4,256,373 5,191,006 5,041,065 6,268,031 4,808,671 (458,473)
Expenditures:
Other Services & Charges 590,181 348,432 578,221 393,639 757,214 - -
Capital Outlay 615,006 - - - - -
Out of District Spending 767,909 - - - - -
Land Purchases - - 27,229 3,352,536 - - -
Land Purchases (housing)- - - 439,985 - - -
Interfund Advance to TIF 4 1,500,000 - - - - - -
Transfers Out - Debt Service - - - - - - -
Projected Debt - 2004D 1,649,960 - - - - - -
Projected Debt - 2008A 143,063 136,438 129,813 - - - -
Projected Debt - 2013A 432,838 432,588 430,888 476,963 477,063 2,244,938 2,232,169
Projected Debt - 2015B 100,500 1,745,950 1,738,250 1,768,750 1,757,450 - -
Transfers Out - EDA Admin 65,650 81,782 83,189 83,000 85,000 85,000 85,000
Total 5,097,198 3,513,099 2,987,590 6,514,873 3,076,727 2,329,938 2,317,169
Cash Balance - Beginning 1,667,199 1,227,217 2,006,959 3,456,428 1,982,620 5,173,924 7,652,657
Change in Accruals 95,099 36,468 (753,947) - - - -
Revenues 4,562,116 4,256,373 5,191,006 5,041,065 6,268,031 4,808,671 (458,473)
Expenditures (5,097,198) (3,513,099) (2,987,590) (6,514,873) (3,076,727) (2,329,938) (2,317,169)
Cash Balance - Ending 1,227,217$ 2,006,959$ 3,456,428$ 1,982,620$ 5,173,924$ 7,652,657$ 4,877,014$
TIF Portion (out of district eligible)0 (16,107) 810,791.30 1,658,380 2,503,968 3,349,556 3,264,556.16
Bond Reserve 3,446,884 3,483,900.63 3,473,641 645,445.40 2,300,050 3,238,608 1,331,947
Housing Portion (2,219,668) (1,460,835) (828,005) (321,205) 369,907 1,064,493 280,512
Total 1,227,217$ 2,006,959$ 3,456,428$ 1,982,620$ 5,173,924$ 7,652,657$ 4,877,014$
HOUSING PORTION
Revenues:
Tax Increments (15% of Total)446,458$ 589,812$ 647,693$ 665,871$ 663,297$ 664,647$ -$
Advance Principal and Interest - 304,980 281,502 281,502 281,502 281,502 (535,000)
Loan Repayments - 69,844 - - - - -
Sale of Property - 46,909 34,876 250,000 - - -
Expenditures:
Housing Subledger projects 359,042 - 78,978 - - - -
Projected Debt - 2013A 251,963 252,713 252,263 250,588 253,688 251,563 248,981
Transfers Out - EDA Admin
Land Purchase 1,500,000 - - 439,985 - - -
Cash Balance - Beginning (555,121) (2,219,668) (1,460,835) (828,005) (321,205) 369,907 1,064,493
Revenues 446,458 1,011,545 964,071 1,197,373 944,799 946,149 (535,000)
Expenditures (2,111,005) (252,713) (331,241) (690,573) (253,688) (251,563) (248,981)
Cash Balance - Ending (2,219,668)$ (1,460,835)$ (828,005)$ (321,205)$ 369,907$ 1,064,493$ 280,512$
(3,000,000)
(2,000,000)
(1,000,000)
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2016 2017 2018 2019 2020 2021 2022
Actual Actual Actual Projected Projected Projected Projected
Tax Increment District #3
Revenues:Expenditures:TIF Portion (out of district eligible)Housing Portion
29
2020 Brooklyn Center Department Budget Narrative by Fund
FUND: Fund – 27900
DEPT/DIVISION/ACTIVITY: TIF District #4 – 46414
PROFILE
This fund accounts for all TIF revenues and expenditures for TIF District #4, (Joslyn
Environment Clean Up) for the environmental cleanup and public improvements for the Twin
Lakes Business Park. The district consists of 29.26 acres which were redeveloped into 3
industrial lots with large industrial buildings for Caribou Coffee, Toro/Baker Furniture, and the
former Wickes Furniture Distribution Center.
BACKGROUND OF THE DISTRICT
This District was established in 1999 as a 20 year soils district to assist in certain public
improvement costs, including the street connection of Azelia Ave. to 50th Ave. N, and
supplementing the environmental investigation and clean-up costs of the Josyln Super Fund Site.
The Finance Plan included PAYG Notes (principal amount of $2,424,199 with an annual interest
rate of 8%) with 97.5% of the available annual tax increment (after fiscal disparity deductions)
allocated to the repayment of the PAYG note and 2.5% available for administrative expenses.
The District is scheduled to be decertified on December 31, 2020.
The increase in property valuations of these three industrial buildings enabled the PAYG Note to
be repaid with the tax increment received in 2016.
On February 8, 2016, the EDA approved an administrative budget amendment, consistent with
Minnesota Statutes 469.1763, Subdivision 2(d), to the Finance Plan of Tax Increment Financing
District No. 4 which enabled the Pooling Tax Increment Funds for Affordable Housing. (EDA
Resolution No. 2016-05).
The amended budget included the following changes:
Site Improvements & Preparation $2,424,199
Pooling for Affordable Housing 1,863,373
Administrative Expenses 120,000
I n t e r e s t 2,145,000
T o t a l E x p e n d i t u r e s $6,552,572
T o t a l R e v e n u e s $6,552,572
The EDA financed the acquisition of a 4.5 acre commercial site on Brooklyn Boulevard with the
2013 Bond Issue which allocated TIF 3 Housing Funds for debt service. In 2016, the
development of this site was approved for the Sanctuary of Brooklyn Center, an affordable
senior housing development, which met the Statutory requirements for Pooling of TIF 4 funds.
The following illustrates the 2013 Bond payments for this site and the projected TIF 4 Revenue
available:
30
Advance From TIF 3 Revised Revenue with Contamination Tax
2019 281,502 168,096
2020 281,502 355,346
2021 281,503
2022 280,365
Total $1,124,871 $523,428
The 2016 revisions to the tax increment revenue stream as a result of the application of a
contamination tax determination for the former Wickes Furniture lot, causes TIF 4 to fall short
about $535,000. This amount will be covered by the TIF 3 Housing Fund.
The use of TIF 4 Pooling enables the EDA to use the funds pledged for the 2013 debt service for
other eligible Housing activities.
DEPARTMENTAL GOALS
Monitor the status of the contamination tax for PID # 10-118-21-0006 (4837 Azelia Ave.
N. former Wickes Furniture Site)
Develop funding options for EDA’s consideration which promote and enhance affordable
housing opportunities.
AVAILABLE/PROJECTED BALANCE
1/1/19 Balance $77,332
2019 YTD Activity (as of 7/31/19)
Revenues
Tax Increments ($42,536)
Interest 903
2019 Projected Remaining Activity
Revenues
Tax Increments 210,629
Expenditures
Advance repayment (281,502)
Admin transfer (6,000)
Projected 2019 Change in Balance (118,506)
Projected 1/1/20 Balance (41,174)
2020 Budget
Revenues
Tax Increments 343,087
Interest 570
Expenditures
Advance repayment (281,502)
Admin transfer (6,000)
Projected 2020 Change in Balance 56,155
Projected 12/31/20 Balance $14,981
31
32
I
N
D
I
A
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A
50TH
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R
A
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C
E
A
V
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N
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OAK ST.
52ND AVE. N.T
51ST AVE. N.
F
R
A
LAKESIDE AVE.
TW
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K
E
A
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48
4
LAKEBREEZE AVE. N.
LAKESIDE PARK
(TRIANGLE PARK)
0 0.075 0.150.0375
Miles Created by: Brooklyn Center Business and Development Dept./GIS
TIF DISTRICTS
TIF District No. 4
TIF_Project_Boundary_Line/
Document Path: L:\Users\ComDev\TIFareas\TIF_DISTRICT_No_4.mxd
Housing Development and Redevelopment Project No. 01 and
Tax Increment Financing (TIF) District No. 4
29
33
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46414 - TIF DISTRICT #4
REVENUES
4150 - TAX INCREMENTS 324,330$ 359,845$ (42,536)$ 343,087$ 343,087$ 0.00% -$
TOTAL TAXES 324,330 359,845 (42,536) 343,087 343,087 0.00% -
4603 - INTEREST EARNINGS 934 1,153 980 64 570 790.63% 570
4605 - UNREALIZED INVESTMENT GAIN/LOSS (934) (403) - - - 0.00%-
TOTAL INVESTMENT EARNINGS - 750 980 64 570 790.63%570
TOTAL REVENUES 324,330 360,595 (41,556) 343,151 343,657 0.15%570
EXPENDITURES
6441 - LICENSES, TAXES & FEES 53,459 997 - - - 0.00%-
6498 - INTERFUND EXPENSE ALLOCATION 7,159 6,277 - 6,000 6,000 0.00%-
TOTAL PROFESSIONAL SERVICES 60,618 7,274 - 6,000 6,000 0.00%-
6510 - LAND - - - - - 0.00%-
TOTAL CAPITAL OUTLAY - - - - - 0.00%-
6602 - OTHER DEBT-PRINCIPAL - - - 281,502 281,502 0.00%-
6612 - OTHER DEBT-INTEREST 23,478 21,829 - - - 0.00%-
TOTAL DEBT SERVICE 23,478 21,829 - 281,502 281,502 0.00%-
6482 - MISC TRANSFER OUT - - - - - 0.00%-
TOTAL TRANSFERS OUT - - - - - 0.00%-
TOTAL BUSINESS UNIT EXPENSES 84,096 29,103 - 287,502 287,502 0.00%-
NET CHANGE IN FUND BALANCE 240,234$ 331,492$ (41,556)$ 55,649$ 56,155$ 0.91%570$
TAX INCREMENT FINANCING (TIF) DISTRICT #4
FUND - 27900
SPECIAL REVENUE FUND
34
City of Brooklyn Center Decertification Date = 12/31/2020
Tax Increment District #4 Cash Flows Analysis
Revised: 4-23-19
Actual Actual Actual Actual Projected Projected Projected Projected
2015 2016 2017 2018 2019 2020 2021 2022
Revenues:
Tax Increments 420,807$ 96,112$ 324,330$ 359,864$ 168,093$ 343,087$ -$ -$
Interest on Investments 558 559 - 750 903 570 - -
Transfers In - 1,500,000 - - - - - -
Total 421,365 1,596,671 324,330 360,614 168,996 343,657 - -
Expenditures:
Other Services & Charges - 1,134 - 997 - - - -
Capital Outlay - 1,500,000 - - - - - -
PAYGO 635,980 166,599 - - - - - -
Advance Pmts (TIF#3 Interfund)- - 282,461 281,502 281,502 281,502 281,502 280,365
Transfers Out (EDA Admin)4,157 5,780 7,159 6,277 6,000 6,000 - -
Total 640,137 1,673,513 289,620 288,776 287,502 287,502 281,502 280,365
Cash Balance - Beginning 266,629 251,781 311,053 5,475 77,332 (41,174) 14,981 (266,521)
Change in Accruals 203,924 136,114 (340,288) 19 - - - -
Revenues 421,365 1,596,671 324,330 360,614 168,996 343,657 - -
Expenditures (640,137) (1,673,513) (289,620) (288,776) (287,502) (287,502) (281,502) (280,365)
Cash Balance - Ending 251,781$ 311,053$ 5,475$ 77,332$ (41,174)$ 14,981$ (266,521)$ (546,886)$
PAYGO Balance 351,274 -
Advance payable to TIF 3 1,500,000$ 1,270,039.00 1,034,802.69 789,455.69 535,520.69 272,698.69 1,814.69
(1,000,000)
(500,000)
‐
500,000
1,000,000
1,500,000
2,000,000
2015 2016 2017 2018 2019 2020 2021 2022
Actual Actual Actual Actual Projected Projected Projected Projected
Tax Increment District #4
Revenues:Expenditures:Cash Balance ‐ Ending PAYGO Balance
G:\Budget\2020 Budget\Cash Flow Projections\2019 Tax Increment Funds 35
2020 Brooklyn Center Department Budget Narrative by Fund
FUND: Fund – 28800
DEPT/DIVISION/ACTIVITY: TIF District #5 – 46415
PROFILE
This fund accounts for all TIF revenues and expenditures for TIF District #5, a Renewal and
Renovation Tax Increment District that was established in 2011 as part of the redevelopment of
the Brookdale Mall properties into the Shingle Creek Crossing PUD.
BACKGROUND OF THE DISTRICT
The development is anchored by a 181,943 sf. Walmart featuring grocery, pharmacy, retail, and
garden center, and includes the following retail/service commercial buildings and/or pad sites:
a 38,000 sf. L.A. Fitness;
a 108,208 sf. pad site former Food Court Building which includes junior box retailers
(TJ Maxx and Michael’s);
twelve retail pad sites comprising 109,034 sf.;
five free standing restaurants pads totaling 23,288 sf.;
a 4,869 sf. Applebees restaurant and a two story 75,000 sf. retail building formerly
occupied by Kohls are part of the PUD, but not included in the TIF District.
The Shingle Creek PUD plans for a total of 540,342 sf. of commercial/service space within this
65 acre development.
The tax increment assistance for this commercial redevelopment was financed through the
following:
- The Tax Increment District 2 Spending Plan, authorized by the 2010 Minnesota Jobs
Bill, provided a $2.4 M inter-fund loan to be repaid by future TIF 5 increment.
- A Pay-As-You-Go promissory note for $2.3 M.
The District’s Finance Plan also identified the potential of Tax Increment Revenue that could
additionally fund $2.3 M of eligible in-district improvements and approximately $1 M for
outside of the district capital improvements and/or property acquisitions.
The first increment for this District was received in 2014.
The first 3 years of tax increment were identified to be distributed as follows:
- 90% to be applied towards the repayment of the $2.3M Promissory Note (6% annual
interest rate);
- 10% to reimburse Administrative Costs.
Beginning with the fourth year:
- 60% of increment to be used to pay off the Promissory Note.
- 10% to reimburse Administrative Costs
- 30% of the increment available for the repayment of the inter-fund loan and
additional EDA approved projects inside and outside of the District.
36
- The additional projects previously considered by the EDA included additional
enhancements to the day-lighted portion of Shingle Creek and enhancements to the
internal streetscape improvements.
- The out of district expenditures the EDA may consider include capital improvements
and property acquisitions, such as the Brooklyn Boulevard Corridor, Humboldt
Avenue Corridor, or 57th Avenue Corridor, or redevelopment activities within the
Opportunity Site.
The District is scheduled to be decertified by December 31, 2029.
At such time as the PAYG Note, Inter Fund Loan are satisfied and there are no outstanding
liabilities or budget activities that the EDA choses to pursue, the remaining fund balance and any
subsequent tax increment revenue received would be considered excess TIF revenue and would
be returned to Hennepin County.
Hennepin County would then redistribute these tax dollars to the taxing authorities.
5 YEAR & 6 YEAR RULES
In 2016, the 5 Year Rule of the Tax Increment Laws came into effect which restricts the use of
Tax Increment Revenue to existing in-district debt obligations with 20% available out-of-district
expenditures (which includes Administrative Fees, in-district and out-of-district expenses).
The Shingle Creek Crossing Project has 4 retail pad sites (53,100 sf.) and 4 restaurant pad sites
(20,800 sf.) to complete the approved PUD plans.
In 2017, the 6 Year Rule further restricts the annual use of tax increment for Out-of-District
expenditures to 20%.
TIF #5 based on Hennepin County for the assessment year 2019 is projected to generate a total
of $494,176 in 2019.
The following illustrates the budgeted use of funds 95% of projected 2020 revenue $469,467:
Debt Service Out-of-District
(2016 Bond) Expenditures
2020 353,833 93,894
2021 353,033 93,894
2022 352,010 93,894
2023 355,323 93,894
2024 373,525 93,894
2025 371,825 93,894
2026 369,700 93,894
2027 371,938 93,894
2028 368,563 93,894
2029 369,563 93,894
$3,639,313 $938,940
37
AVAILABLE/PROJECTED BALANCE
1/1/19 Balance $429,291
2019 YTD Activity (as of 7/31/19)
Revenues
Tax Increments $246,224
Interest 6,546
Expenditures
Other services and charges (94)
2019 Projected Remaining Activity
Revenues
Tax Increments 223,243
Interest 277
Expenditures
Debt transfers (2016B, 2016C) (357,483)
Advance repayment to TIF #2 (99,929)
Interfund admin (40,000)
Projected 2019 Change in Balance (21,216)
Projected 1/1/20 Balance 408,075
2020 Budget
Revenues
Tax Increments 469,467
Interest 7,678
Expenditures
Master Plan/Shingle Creek Area/Platting (35,000)
Traffic Calming/Other Shingle Creek Imp. (100,000)
Debt transfers (2016B, 2016C) (356,833)
Advance repayment to TIF #2 (93,893)
Interfund admin (40,000)
Projected 2020 Change in Balance (148,581)
Projected 12/31/20 Balance $259,494
Opportunities for EDA consideration:
Professional services to assist with repositioning vacant property within the approved
PUD to allow for successful redevelopment ($35,000)
Contractual services to allow for infrastructure improvements to facilitate
redevelopment and build-out of the Shingle Creek Crossing Development ($100,000)
38
NO
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CO. RD. NO.10
LILA
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55TH AVE.
CENTERBROOK
GOLF
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WATER
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No. 3
LIONS
PARK
00.075 0.150.0375
Miles
Created by: Brooklyn Center Business and Development Dept./GIS
TIF DISTRICTS
TIF District No. 5
Central Commerce District/
Document Path: L:\Users\ComDev\TIFareas\TIF_DISTRICT_No_5.mxd
Housing Development and Redevelopment Project No. 01 and
Tax Increment Financing (TIF) District No. 5
3439
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46415 - TIF DISTRICT #5
REVENUES
4150 - TAX INCREMENTS 577,580$ 474,350$ 246,224$ 581,060$ 469,467$ -19.21% -$
TOTAL TAXES 577,580 474,350 246,224 581,060 469,467 -19.21% -
4603 - INTEREST EARNINGS 5,946 9,963 8,129 6,823 7,678 12.53% 7,678
4605 - UNREALIZED INVESTMENT GAIN/LOSS (2,061) (2,264) - - - 0.00% -
TOTAL INVESTMENT EARNINGS 3,885 7,699 8,129 6,823 7,678 12.53% 7,678
4931 - BOND SALES - - - - - 0.00% -
4932 - PREMIUM ON BOND SALES - - - - - 0.00% -
TOTAL OTHER FINANCING SOURCES - - - - - 0.00% -
TOTAL REVENUES 581,465 482,049 254,353 587,883 477,145 -18.84% 7,678
EXPENDITURES
6302 - ARCH, ENG & PLANNING 13,773 - - - 25,000 100.00% -
6303 - LEGAL SERVICES 5,180 - 94 - 10,000 100.00%-
6441 - LICENSES, TAXES & FEES 14,403 1,396 - - - 0.00%-
6449 - OTHER CONTRACTUAL SERVICE 171,671 258,329 - - 100,000 100.00%-
6498 - INTERFUND EXPENSE ALLOCATION 26,367 34,583 - 40,000 40,000 0.00%-
TOTAL PROFESSIONAL SERVICES 231,394 294,308 94 40,000 175,000 337.50%-
6601 - BOND PRINCIPAL - - - - - 0.00%-
6602 - OTHER DEBT-PRINCIPAL - - - 116,212 89,245 -23.21%-
6611 - BOND INTEREST - - - - - 0.00%-
6612 - OTHER DEBT-INTEREST 9,154 7,799 - 6,036 4,649 -22.98%-
6621 - BOND ISSUE COSTS - - - - - 0.00%-
TOTAL DEBT SERVICE 9,154 7,799 - 122,248 93,894 -23.19%-
6474 - DEBT SERVICE FUND TRANSFER 56,514 352,983 - 357,483 356,833 -0.18%-
6482 - MISC TRANSFER OUT - - - - - 0.00%-
TOTAL TRANSFERS OUT 56,514 352,983 - 357,483 356,833 -0.18%-
TOTAL BUSINESS UNIT EXPENSES 297,062 655,090 94 519,731 625,727 20.39%-
NET CHANGE IN FUND BALANCE 284,403$ (173,041)$ 254,259$ 68,152$ (148,582)$ -318.02%7,678$
TAX INCREMENT FINANCING (TIF) DISTRICT #5
FUND - 28000
SPECIAL REVENUE FUND
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41
2020 Brooklyn Center Department Budget Narrative by Fund
FUND: Fund – 27900
DEPT/DIVISION/ACTIVITY: TIF District #6 - 46416
PROFILE
This fund accounts for all TIF revenues and expenditures for TIF District #6, (Sanctuary at
Brooklyn Center and adjacent parcels) an affordable assisted care senior apartment development
and the future redevelopment of the 4 adjacent lots, comprising approximately 6.27 acres.
BACKGROUND OF THE DISTRICT
On October 26, 2015, the City Council conducted a public hearing on establishing a 25 year
Affordable Housing Tax Increment District for a proposed senior project which would enable the
use of tax increment generated from this development to fund a $1,500,000 PAYG Note and an
additional $300,000 for future land acquisition of two adjacent properties.
The City Council adopted a Resolution No. 2015-63, Approving a Modification to the
Redevelopment Plan for Housing Development Redevelopment Project No. 1 and Establishing a
Tax Increment Financing Plan for TIF District No. 6 (Affordable Senior Housing).
The certification of this District was delayed pending completion of the TIF and PUD
development agreements; EDA’s purchase agreement/land conveyance process; the developer’s
finance plan to obtain tax exempt and tax credit financing.
These conditions have been met and Tax Increment District No. 6 was certified in 2018.
The first year of Tax Increment has been delayed until 2019.
The district is scheduled to be decertified in 2043.
The TIF 6 Finance Plan includes the following budget:
$2,816,236 Public Utilities, Site Improvements, Preparation Costs and Other eligible
improvements;
$2,883,872 Pay-As-You-Go (PAYG) Note
$ 146,157 Administrative Costs
DEPARTMENTAL GOALS
Develop funding strategies and options for the EDA’s consideration which promote and
enhance affordable housing opportunities.
Develop the adjacent four parcels with multi-family housing that promote and enhance
the goals of the Brooklyn Boulevard corridor.
42
AVAILABLE/PROJECTED BALANCE
1/1/19 Balance $-
2019 YTD Activity (as of 7/31/19)
Revenues
Tax Increments $103,250
Interest 5
Expenditures
Pay as You Go Note (97.5% Sanctuary Parcel) (100,669)
2019 Projected Remaining Activity
Revenues
Tax Increments 70,766
Expenditures
Interfund admin (2.5 % TIF generated) (4,355)
Pay as You Go Note (97.5% Sanctuary Parcel) (68,997)
Projected 2019 Change in Balance -
Projected 1/1/20 Balance -
2020 Budget
Revenues
Tax Increments 194,731
Expenditures
Professional services (5,000)
Interfund admin (2.5 % TIF generated) (4,868)
Pay as You Go Note (97.5% Sanctuary Parcel) (189,863)
Projected 2020 Change in Balance (5,000)
Projected 12/31/20 Balance ($5,000)
43
LOCAL STREET
INDEX
ADMIRAL LANE
ADMIRAL PLACE
ALDRICH COURT
ALDRICH DRIVE N.
AMY LANE
AZELIA AVE.
4-B,C
4-B
1-F
5-F
1-E
7-B
53RD AVE N
54TH AVE N
55TH AVE N
56TH AVE N
57TH AVE N
58TH AVE N
59TH AVE N
60TH AVE N
61ST AVE N
62ND AVE N
63RD AVE N
64TH AVE N
65TH AVE N
66TH AVE N
67TH AVE N
68TH AVE N
69TH AVE N
70TH AVE N
71ST AVE N
72ND AVE N
73RD AVE N
WI
L
L
O
W
L
A
N
E
RI
V
E
R
D
A
L
E
A
V
E
N
20
0
DA
L
L
A
S
A
V
E
N
30
0W.
R
I
V
E
R
R
O
A
D
MT
H
2
5
2
5T
H
A
V
E
N
60
0
CA
M
D
E
N
A
V
E
N
70
0
AL
D
R
I
C
H
A
V
E
80
0
BR
Y
A
N
T
A
V
E
N
90
0
CO
L
F
A
X
A
V
E
N
10
0
0
DU
P
O
N
T
A
V
E
N
11
0
0
EM
E
R
S
O
N
A
V
E
N
12
0
0
FR
E
M
O
N
T
A
V
E
N
13
0
0
GI
R
A
R
D
A
V
E
N
14
0
0
HU
M
B
O
L
D
T
A
V
E
N
15
0
0
IR
V
I
N
G
A
V
E
N
16
0
0
JA
M
E
S
A
V
E
N
17
0
0
KN
O
X
A
V
E
N
18
0
0
LO
G
A
N
A
V
E
N
19
0
0
MO
R
G
A
N
A
V
E
N
20
0
0
NE
W
T
O
N
A
V
E
N
21
0
0
OL
I
V
E
R
A
V
E
N
22
0
0
PE
N
N
A
V
E
N
23
0
0
QU
E
E
N
A
V
E
N
24
0
0
RU
S
S
E
L
L
A
V
E
N
25
0
0
SH
E
R
I
D
A
N
A
V
E
N
TH
O
M
A
S
A
V
E
N
UP
T
O
N
A
V
E
N
27
0
0
VI
N
C
E
N
T
A
V
E
N
28
0
0
WA
S
H
B
U
R
N
A
V
E
N
29
0
0
XE
R
X
E
S
A
V
E
N
30
0
0
YO
R
K
A
V
E
N
31
0
0
ZE
N
I
T
H
A
V
E
N
32
0
0
AB
B
O
T
T
A
V
E
N
33
0
0
BE
A
R
D
A
V
E
N
34
0
0
CH
O
W
E
N
A
V
E
N
35
0
0
DR
E
W
A
V
E
N
36
0
0
EW
I
N
G
A
V
E
N
37
0
0
FR
A
N
C
E
A
V
E
N
38
0
0
GR
I
M
E
S
A
V
E
N
40
0
0
HA
L
I
F
A
X
A
V
E
N
41
0
0
IN
D
I
A
N
A
A
V
E
N
42
0
0
JU
N
E
A
V
E
N
43
0
0
KY
L
E
A
V
E
N
44
0
0
LE
E
A
V
E
N
45
0
0
MA
J
O
R
A
V
E
N
46
0
0
NO
B
L
E
A
V
E
N
47
0
0
OR
C
H
A
R
D
A
V
E
N
48
0
0
PE
R
R
Y
A
V
E
N
49
0
0
QU
A
I
L
A
V
E
N
50
0
0
RE
G
E
N
T
A
V
E
N
51
0
0
SC
O
T
T
A
V
E
N
52
0
0
TO
L
E
D
O
A
V
E
N
53
0
0
UN
I
T
Y
A
V
E
N
54
0
0
V ER
A
C
R
U
Z
A
V
E
N
55
0
0
7
6
5
4
3
2
1
A B C D E F G
BOULDER LANE
BROOKLYN BOULEVARD
BROOKLYN DRIVE
BROOKLYN PLACE
BROOKVIEW DRIVE
BURQUEST LANE
CAMDEN COURT
CAMDEN DRIVE
COMMODORE DRIVE
DALLAS ROAD
DUSHARME DRIVE
EARLE BROWN DRIVE
EAST TWIN LAKE BLVD.
ECKBERG DRIVE
ELEANOR LANE
EMERSON LANE
ERICON DRIVE
EWING LANE
FRANCE PLACE
FREEWAY BOULEVARD
FREMONT PLACE
GREAT VIEW AVE.
GRIMES PLACE
HALIFAX DRIVE
HALIFAX PLACE
HILLSVIEW ROAD
HOWE LANE
HUMBOLDT PLACE
IRVING LANE
JAMES CIRCLE
JANET LANE
JOHN MARTIN DRIVE
JOYCE LANE
JUDY LANE
KATHRENE DRIVE
LAKEBREEZE AVE.
LAKE CURVE LANE
LAKESIDE AVE.
LAKESIDE PLACE
LAKEVIEW AVE.
LAWRENCE ROAD
LILAC DRIVE
MARLIN DRIVE
MUMFORD ROAD
NASH ROAD
NOBLE LA
NORTHPORT DRIVE
NORTHWAY DRIVE
OAK STREET
O'HENRY ROAD
OLIVER CIRCLE
ORCHARD LANE
OSSEO ROAD 5300-5800
PALMER LAKE CIRCLE
PALMER LAKE DRIVE
PAUL DRIVE
PEARSON DRIVE
PERRY COURT - EAST/WEST
PERRY PLACE
POE ROAD
PONDS DRIVE N.
QUAIL CIRCLE - EAST/WEST
QUARLES ROAD
SAILOR LANE
SHINGLE CREEK PARKWAY
SHORES DRIVE
SUMMIT DRIVE
THURBER ROAD
TWIN LAKE AVE.
URBAN AVE.
VIOLET AVE.
WILLOW LANE
WINCHESTER LANE
WINGARD LANE
WINGARD PLACE
WOODBINE LANE
XERXES PLACE
YORK PLACE
4TH STREET
5TH STREET
53RD PLACE
58 1/2 AVE.
59 1/2 AVE.
63RD LANE
67TH LANE
68TH LANE
69TH LANE
70TH CIRCLE
71ST CIRCLE
72ND CIRCLE
3-A
1-A,6-C
3-D
1-A
5-D,E
5-B
3-G
2-G
4-C
1-G
7-C
3,4-E
5,6-B
5-B
3-A
1-F
5-D,E
3-C
4-B
2-D,E
2-F
6-B
2-B
3-B
4-B
5-E
2-A
2-E
1-E
3-E
3-B
4-D,E
3-B
5-E
3-B
7-B
4-B
7-B
6-B
7-B
3-C
6-C,3-F
3-B
3-C,D
3-C,D
2-A,B
4,5-C
4-D
6-B
3-C,D
1-F
2-A
5-C
1-C
1-C
3-A
4-B
1-A
1-A
3-C
1-A
1-A
2-C
5-C
2E-4D
4-B
3,4-E
2-C
7-B
1-C
1-C
1,3-G
2-A,B
1-A
1-A
1-B,C,F
2-D
2-C
5-G
2-G
5-C
4-C
4-B
3-F
2-D,F
2-D,F
2-D
1-A
1-A
1-A
BELLVUE LA G-5
RIVERDALE ROAD 1-G
2-GRIVERWOOD LANE
IS
L
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P
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P
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WEST FIRE
STATION
HENNEPIN CO.
LIBRARY &
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SERVICE
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P A L M E R
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A R E A
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.
P
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No. 2
EVERGREEN
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LAKESIDE PARK
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EVERGREEN
ELEMENTARY
SCH OOL
RIV
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R
D
A
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E
PA
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K
EAST PALMER
LAKE PARK
WEST PALMER
LAKE PARK
PALMER LAKE
ELEMENTARY
SCH OOL
WILLOW LANE
PARK
AR
B
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MOU
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FREEWAY
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GARDEN CITY
ELEMENTARY
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MARLIN
PARK
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No. 1
EAST FIRE
STATION
FIREHOUSE
PARK
BROOKLYN CENTER
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EARLE
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BE
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PA
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City
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CENTERBROOK
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KYLAWN
PARK
NORTHPORT
ELEMENTARY
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NORTHPORT
PARK
HAPPY
HOLLOW
PARK
EARLE BROWN
HE RITA GE
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GRANDVIEW
PARK
LIO NS
PARK
N
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CAHLANDER
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WANGSTAD
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POLICE
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TWIN
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GARDEN
CITY
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PALMER LAKE
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Community
Center
Housing Development and Redevelopment Project No. 01
and Tax Increment Financing (TIF) District No. 6
00.510.25
Miles Created by: Brooklyn Center Business and Development Dept./GIS
LEGEND
Project Area Boundary
TIF District No. 6 /
Document Path: L:\Users\ComDev\TIFareas\TIF_DISTRICT_No_6.mxd
WANGSTAD
PARK
6121
6107
6201
61013600
3606
61ST AVE N
FR
A
N
C
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A
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N
B
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L
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N
B
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40
44
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46416 - TIF DISTRICT #6
REVENUES
4150 - TAX INCREMENTS -$ -$ 103,250$ 174,016$ 194,731$ 11.90% -$
TOTAL TAXES - - 103,250 174,016 194,731 11.90% -
4603 - INTEREST EARNINGS - - 11 - - 0.00%-
TOTAL INVESTMENT EARNINGS - - 11 - - 0.00%-
TOTAL REVENUES - - 103,261 174,016 194,731 11.90%-
EXPENDITURES
6307 - PROFESSIONAL SERVICES - - - - 5,000 100.00%-
6499 - INTERFUND EXPENSE ALLOCATION - - - 4,350 4,868 11.91%-
TOTAL PROFESSIONAL SERVICES - - - 4,350 9,868 126.85%-
6602 - OTHER DEBT-PRINCIPAL - - 100,669 169,666 189,863 11.90%-
TOTAL DEBT SERVICE - - 100,669 169,666 189,863 11.90%-
TOTAL BUSINESS UNIT EXPENSES - - 100,669 174,016 199,731 14.78%-
NET CHANGE IN FUND BALANCE -$ -$ 2,592$ -$ (5,000)$ 100.00%-$
FUND - 28100
SPECIAL REVENUE FUND
TAX INCREMENT FINANCING (TIF) DISTRICT #6
45
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46
2020 Brooklyn Center Department Budget Narrative by Fund
Department Name: Community Development Block Grant (CDBG) Fund
Department/Division Mission:
To administer grant funds related to the Community Development Block Grant.
Department/Division Description:
The CDBG program is intended to fund primarily “bricks and mortar” programs designed to support and
stabilize low and moderate income families in the community. The primary programs funded through
CDBG are the Housing Rehabilitation Program; Code Enforcement Activity described as arresting the
decline in low to moderate income neighborhoods; and the First-Time Homebuyer Program to support
down payment assistance for Brooklyn Center home buyers.
47
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
46323 - CDBG
REVENUES
4320 - MISC FEDERAL GRANTS 172,518$ 153,500$ 75,000$ 150,000$ 150,000$ 0.00% 150,000$
TOTAL INTERGOVERNMENTAL 172,518 153,500 75,000 150,000 150,000 0.00% 150,000
4606 - OTHER REVENUE - - - - - 0.00% -
TOTAL MISCELLANEOUS - - - - - 0.00% -
TOTAL REVENUES 172,518 153,500 75,000 150,000 150,000 0.00% 150,000
EXPENDITURES
6449 - OTHER CONTRACTUAL SERVICE 30,017 3,500 - - 150,000 100.00% 150,000
TOTAL PROFESSIONAL SERVICES 30,017 3,500 - - 150,000 100.00% 150,000
6482 - MISC TRANSFER OUT 150,000 150,000 - 150,000 - -100.00%-
TOTAL TRANSFERS OUT 150,000 150,000 - 150,000 - -100.00%-
TOTAL BUSINESS UNIT EXPENSES 180,017 153,500 - 150,000 150,000 0.00% 150,000
NET CHANGE IN FUND BALANCE (7,499)$ -$ 75,000$ -$ -$ 0.00%-$
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
FUND - 20400
SPECIAL REVENUE FUND
48
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
42190 - STATE FORFEITURES-DRUG
REVENUES
4506 - STATE FORFEITURE REVENUE 31,269 21,208 3,293 5,000 5,000 0.00% -
TOTAL FINES & FORFEITURES 31,269 21,208 3,293 5,000 5,000 0.00% -
4603 - INTEREST EARNINGS 288 1,112 721 665 859 29.17% 859
4605 - UNREALIZED INVESTMENT GAIN/LOSS (143) (325) - - - 0.00%-
TOTAL INVESTMENT EARNINGS 145 787 721 665 859 29.17%859
4911 - SALE OF PROPERTY - - 9,200 - - 0.00%-
TOTAL MISCELLANEOUS - - 9,200 - - 0.00%-
4915 - TRANSFERS IN - - - - - 0.00%-
TOTAL TRANSFERS IN - - - - - 0.00%-
TOTAL REVENUES 31,414 21,995 13,214 5,665 5,859 3.42%859
EXPENDITURES
6214 - CLOTHING & PERSONAL EQUIPMENT 128 - - - - 0.00%-
6242 - MINOR EQUIPMENT - - - 5,000 5,000 0.00%-
6243 - MINOR COMPUTER EQUIPMENT - - - - - 0.00%-
TOTAL SUPPLIES 128 - - 5,000 5,000 0.00%-
6402 - EQUIPMENT SERVICES - - - - - 0.00%-
TOTAL PROFESSIONAL SERVICES - - - - - 0.00%-
6550 - MOTOR VEHICLES - 25,317 8,046 66,000 - -100.00%-
TOTAL CAPITAL OUTLAY - 25,317 8,046 66,000 - -100.00%-
TOTAL BUSINESS UNIT EXPENSES 128 25,317 8,046 71,000 5,000 -92.96%-
42191 - FEDERAL FORFEITURES-DRUG
REVENUES
4505 - FEDERAL FORFEITURE REVENUE 20,000 4,234 30,975 5,000 5,000 0.00%-
TOTAL FINES & FORFEITURES 20,000 4,234 30,975 5,000 5,000 0.00%-
4603 - INTEREST EARNINGS 522 238 427 160 184 15.00%184
4605 - UNREALIZED INVESTMENT GAIN/LOSS (62) (78) - - - 0.00%-
TOTAL INVESTMENT EARNINGS 460 160 427 160 184 15.00%184
TOTAL REVENUES 20,460 4,394 31,402 5,160 5,184 0.47%184
EXPENDITURES
6242 - MINOR EQUIPMENT - - - 5,000 5,000 0.00%-
6243 - MINOR COMPUTER EQUIPMENT 21,238 - - - - 0.00%-
TOTAL SUPPLIES 21,238 - - 5,000 5,000 0.00%-
6307 - PROFESSIONAL SERVICES 10,953 - - - - 0.00%-
6333 - FREIGHT/DRYAGE 39 - - - - 0.00%-
6422 - SOFTWARE MAINTENANCE 2,725 - - - - 0.00%-
6423 - LOGIS CHARGES 8,136 1,170 - - - 0.00%-
TOTAL PROFESSIONAL SERVICES 21,853 1,170 - - - 0.00%-
TOTAL BUSINESS UNIT EXPENSES 43,091 1,170 - 5,000 5,000 0.00%-
POLICE FORFEITURES
FUND - 20500
SPECIAL REVENUE FUND
49
42193 - DUI FORFEITURE FUND
REVENUES
4506 - STATE FORFEITURE REVENUE - 1,375 1,022 3,000 3,000 0.00% -
TOTAL FINES & FORFEITURES - 1,375 1,022 3,000 3,000 0.00% -
4603 - INTEREST EARNINGS 282 18 30 8 14 75.00% 14
4605 - UNREALIZED INVESTMENT GAIN/LOSS - (6) - - - 0.00% -
TOTAL INVESTMENT EARNINGS 282 12 30 8 14 75.00% 14
TOTAL REVENUES 282 1,387 1,052 3,008 3,014 0.20% 14
EXPENDITURES
6219 - GENERAL OPERATING SUPPLIES - - - 2,400 2,400 0.00% -
6242 - MINOR EQUIPMENT - - - - - 0.00% -
6243 - MINOR COMPUTER EQUIPMENT 29,472 - - - - 0.00% -
6421 - SOFTWARE LICENSE 3,784 - - - - 0.00% -
TOTAL SUPPLIES 33,256 - - 2,400 2,400 0.00% -
6441 - LICENSES, TAXES & FEES 77 - - 100 100 0.00% -
6447 - TOWING CHARGES - - - - - 0.00% -
6449 - OTHER CONTRACTUAL SERVICES 102 172 - 500 500 0.00% -
TOTAL PROFESSIONAL SERVICES 179 172 - 600 600 0.00%-
TOTAL BUSINESS UNIT EXPENSES 33,435 172 - 3,000 3,000 0.00%-
NET CHANGE IN FUND BALANCE (24,498)$ 1,117$ 37,622$ (65,167)$ 1,057$ -101.62%1,057$
50
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
28600 - CITY INITIATIVES GRANT FUND
REVENUES
4603 - INTEREST EARNINGS 1,075$ 1,181$ 613$ 981$ 941$ -4.08% 941$
4605 - UNREALIZED INVESTMENT GAIN/LOSS (86) (89) - - - 0.00% -
TOTAL INVESTMENT EARNINGS 989 1,092 613 981 941 -4.08% 941
TOTAL REVENUES 989 1,092 613 981 941 -4.08% 941
42185 - POLICE GRANTS-MISC
REVENUES
4320 - MISC FEDERAL GRANTS 31,676 43,806 12,227 32,000 31,000 -3.13% 31,000
4359 - OTHER STATE GRANTS/AID 23,043 23,043 11,522 23,000 23,000 0.00% 23,000
4362 - COUNTY GRANTS/AID 19,329 20,000 15,850 20,000 20,000 0.00% 20,000
TOTAL INTERGOVERNMENTAL 74,048 86,849 39,599 75,000 74,000 -1.33% 74,000
4603 - INTEREST EARNINGS - - - - - 0.00% -
TOTAL INVESTMENT EARNINGS - - - - - 0.00% -
4612 - DONATIONS & CONTRIBUTIONS - 16,192 4,132 - - 0.00% -
TOTAL MISCELLANEOUS - 16,192 4,132 - - 0.00%-
TOTAL REVENUES 74,048 103,041 43,731 75,000 74,000 -1.33% 74,000
EXPENDITURES
6101 - WAGES & SALARIES-FT EMPLOYEES 35,788 37,169 18,172 36,000 31,800 -11.67%31,800
6102 - OVERTIME-FT EMPLOYEES 8,077 12,451 6,281 8,500 12,000 41.18%12,000
6103 - WAGES-PART TIME EMPLOYEES 222 - 8,313 300 - -100.00%-
6122 - PERA COORDINATED PLAN 2,268 1,055 1,268 2,300 700 -69.57%700
6123 - PERA POLICE & FIRE PLAN 1,341 1,956 1,017 1,350 2,025 50.00%2,025
6125 - FICA - SOCIAL SECURITY 2,469 876 1,048 2,500 500 -80.00%500
6126 - FICA - MEDICARE 704 387 334 750 289 -61.47%289
6131 - CAFETERIA PLAN CONTRIBUTIONS 4,094 3,558 1,679 4,100 2,800 -31.71%2,800
6151 - WORKER'S COMP INSURANCE 526 538 362 600 136 -77.33%136
TOTAL PERSONAL SERVICES 55,489 57,990 38,474 56,400 50,250 -10.90% 50,250
6214 - CLOTHING & PERSONAL EQUIPMENT - 496 2,382 - - 0.00%-
6219 - GENERAL OPERATING SUPPLIES 11,328 27,034 15,224 11,300 13,000 15.04%13,000
TOTAL SUPPLIES 11,328 27,530 17,606 11,300 13,000 15.04% 13,000
6307 - PROFESSIONAL SERVICES - 797 - - - 0.00%-
6432 - CONFERENCES AND SCHOOLS 7,297 6,883 7,852 7,300 10,000 36.99%10,000
6433 - MEETING EXPENSES - - 630 - - 0.00%-
6434 - DUES AND SUBSCRIPTIONS - 100 1,037 - - 0.00%-
TOTAL PROFESSIONAL SERVICES 7,297 7,780 9,519 7,300 10,000 36.99% 10,000
6461 - FUEL CHARGES - 1,284 786 - 750 100.00%750
TOTAL CENTRAL GARAGE CHARGES - 1,284 786 - 750 100.00%750
6482 - MISC TRANSFER OUT - - - - - 0.00%-
TOTAL TRANSFERS OUT - - - - - 0.00%-
TOTAL BUSINESS UNIT EXPENSES 74,114 94,584 66,385 75,000 74,000 -1.33% 74,000
CITY GRANTS
FUND - 28600
SPECIAL REVENUE FUND
51
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
42187 - AUTO THEFT GRANT
REVENUES
4359 - OTHER STATE GRANTS/AID 108,430 108,457 52,371 126,820 79,568 -37.26% 79,568
TOTAL INTERGOVERNMENTAL 108,430 108,457 52,371 126,820 79,568 -37.26% 79,568
TOTAL REVENUES 108,430 108,457 52,371 126,820 79,568 -37.26% 79,568
EXPENDITURES
6101 - WAGES & SALARIES-FT EMPLOYEES 71,947 73,250 52,771 87,131 67,324 -22.73% 67,324
6102 - OVERTIME-FT EMPLOYEES 3,586 - - - - 0.00% -
6123 - PERA POLICE & FIRE PLAN 12,236 11,877 8,945 14,115 4,908 -65.23% 4,908
6126 - FICA - MEDICARE 1,022 1,005 728 1,263 439 -65.24% 439
6131 - CAFETERIA PLAN CONTRIBUTIONS 12,578 12,900 8,817 14,433 4,682 -67.56% 4,682
6151 - WORKER'S COMP INSURANCE 3,576 3,825 3,232 4,278 1,415 -66.92% 1,415
TOTAL PERSONAL SERVICES 104,945 102,857 74,493 121,220 78,768 -35.02% 78,768
6214 - CLOTHING & PERSONAL EQUIPMENT - - 300 - - 0.00% -
6219 - GENERAL OPERATING SUPPLIES 2,811 5,100 4,800 5,100 300 -94.12% 300
6432 - CONFERENCES AND SCHOOLS - 500 - 500 500 0.00% 500
TOTAL SUPPLIES 2,811 5,600 5,100 5,600 800 -85.71% 800
6321 - TELEPHONE/PAGERS 674 - - - - 0.00%-
TOTAL PROFESSIONAL SERVICES 674 - - - - 0.00%-
6545 - OTHER EQUIPMENT - - - - - 0.00%-
TOTAL CAPITAL OUTLAY - - - - - 0.00%-
TOTAL BUSINESS UNIT EXPENSES 108,430 108,457 79,593 126,820 79,568 -37.26% 79,568
45015 - NW CABLE COMMUNICATIONS GRANT
REVENUES
4373 - OTHER GRANTS/AID 36,009 43,339 27,908 40,000 40,000 0.00%40,000
TOTAL INTERGOVERNMENTAL 36,009 43,339 27,908 40,000 40,000 0.00% 40,000
4603 - INTEREST EARNINGS - - - - - 0.00%-
TOTAL INVESTMENT EARNINGS - - - - - 0.00%-
TOTAL REVENUES 36,009 43,339 27,908 40,000 40,000 0.00% 40,000
6307 - PROFESSIONAL SERVICES 7,396 - - 10,000 10,000 0.00%10,000
6342 - LEGAL NOTICES - - - - - 0.00%-
6441 - LICENSES, TAXES & FEES - - - - - 0.00%-
TOTAL PROFESSIONAL SERVICES 7,396 - - 10,000 10,000 0.00% 10,000
6540 - EQUIPMENT & MACHINERY 275,269 - - - - 0.00%-
TOTAL CAPITAL OUTLAY 275,269 - - - - 0.00%-
TOTAL BUSINESS UNIT EXPENSES 282,665 - - 10,000 10,000 0.00% 10,000
52
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
45020 - RECREATION GRANTS
REVENUES
4373 - OTHER GRANTS/AID 13,000 6,203 100,000 - - 0.00% -
4473 - CHILDREN RECREATION PROGRAMS 570 - 840 500 - -100.00% -
4492 - SPECIAL EVENTS 11,996 17,936 18,201 12,500 17,000 36.00% 17,000
TOTAL CHARGES FOR SERVICES 25,566 24,139 119,041 13,000 17,000 30.77% 17,000
4603 - INTEREST EARNINGS - - - - - 0.00% -
TOTAL INVESTMENT EARNINGS - - - - - 0.00% -
4612 - DONATIONS & CONTRIBUTIONS 67,897 20,961 9,635 20,200 18,200 -9.90% 18,200
4921 - REFUNDS & REIMBURSEMENTS 65 8,399 - - - 0.00% -
TOTAL MISCELLANEOUS 67,962 29,360 9,635 20,200 18,200 -9.90% 18,200
TOTAL REVENUES 93,528 53,499 128,676 33,200 35,200 6.02% 35,200
EXPENDITURES
6103 - WAGES-PART TIME EMPLOYEES 7,942 3,539 684 5,000 5,300 6.00% 5,300
6122 - PERA COORDINATED PLAN 280 181 42 375 398 6.13% 398
6125 - FICA - SOCIAL SECURITY 492 219 42 311 329 5.79% 329
6126 - FICA - MEDICARE 115 51 10 73 77 5.48% 77
6151 - WORKER'S COMP INSURANCE 220 105 19 140 133 -5.00%133
TOTAL PERSONAL SERVICES 9,049 4,095 797 5,899 6,237 5.73%6,237
6219 - GENERAL OPERATING SUPPLIES 25,242 13,179 5,127 16,500 9,000 -45.45%9,000
TOTAL SUPPLIES 25,242 13,179 5,127 16,500 9,000 -45.45%9,000
6307 - PROFESSIONAL SERVICES 200 - - - - 0.00%-
6322 - POSTAGE - - - - - 0.00%-
6339 - OTHER TRANSPORTATION EXPENSE - - - - - 0.00%-
6349 - OTHER ADVERTISING - - - - - 0.00%-
6369 - OTHER INSURANCE - - - - - 0.00%-
6431 - SPECIAL EVENTS - - - - - 0.00%-
6449 - OTHER CONTRACTUAL SERVICE 7,464 15,610 11,658 5,700 13,500 136.84%13,500
6499 - EXPENSES REIMBURSED 10,586 - - - - 0.00%-
TOTAL PROFESSIONAL SERVICES 18,250 15,610 11,658 5,700 13,500 136.84% 13,500
6530 - IMPROVEMENTS - 141,906 18,135 - - 0.00%-
TOTAL CAPITAL OUTLAY - 141,906 18,135 - - 0.00%-
TOTAL BUSINESS UNIT EXPENSES 52,541 174,790 35,717 28,099 28,737 2.27% 28,737
NET CHANGE IN FUND BALANCE (204,311)$ (58,532)$ 63,429$ 36,582$ 37,904$ 3.61% 37,404$
53
2020 Brooklyn Center Department Budget Narrative by Fund
Department Name: Centerbrook Golf Course
Department/Division Mission:
To be a premier value Minnesota golf course, offering a challenging, well-conditioned course and
exceptional customer service.
Department/Division Description:
Centerbrook Golf Course is a nine (9) hole, par three (3) golf course, owned by the City of Brooklyn
Center. It was built in 1986-87, opened for business in the spring of 1988 and was established as an
enterprise fund entity. In 2019, the City Council moved the golf course operation from an Enterprise
Fund to a Special Revenue Fund activity.
Key Initiatives focused on the achievement of strategic priorities/value propositions
Customer Intimacy
Continued focus on increasing awareness of Centerbrook golf and attempting to grow the game
locally, with concentration on
- Youth - Women
- New golfers
Customer Service
Continued focus on customer service and improving the customer experience.
Staffing Levels
P o s i t i o n s FTEs 2019 2020 2021
Golf Course Superintendent
Part-time Staff (10 - Seasonal)
Total
1
1.75
2.75
1
1.75
2.75
1
1.75
2.75
Strategic Functions/Division(s):
Turf Grass Technician
o To provide the highest quality playing conditions possible within the established budget
limitations. Centerbrook Golf Course will strive to be an example of environmental
sensitivity and aesthetic beauty for the community.
Customer Service Representative
o To provide an exceptional golfing experience for every patron. Our inside services staff
will feature knowledgeable, customer focused staff that will provide exemplary customer
service.
54
Annual Goal and Strategies:
1. To maintain optimal course conditions within established budget parameters.
Limited use of chemicals
Water conservation measures
Equipment enhancements
2. Continuous improvements and total customer satisfaction in all areas of operation.
Customer Service language included in position descriptions
Customer service in-service for all staff
Customer service considered as part of annual performance evaluations
Annual Operating Goal Performance Measures:
Performance Measures
Description of Performance Measure Performance Levels
Actual Value
2018*
Actual Value
2019*
Target Value
2020
Number of Rounds Per Playable Days 101.89 105.00
Revenues Per Playable Day $1,861 $ $
Operating Expenditures Per Round $18.78 $ $
Operating Revenues Per Round $20.04 $ $
Maintenance Cost Per Acre $2,935 $ $
*Data through September 30, 2019
Playable Day- A playable day is defined as, any day that the Real Feel temperature is above 45 and less
than 90. Wind less than 20 mph. Not raining and not flooded or closed for other course maintenance
(Aeration).
Capital Outlay and Other Initiatives with Significant Budget Impact
$1,800 Two high definition security camera for parking lot
55
2019
2017 2018 September 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
49721 - CENTERBROOK GOLF COURSE
REVENUES
4771 - GOLF LESSONS 624 395 237 500 1,000 100.00% 500
4773 - GREEN FEES 106,996 114,069 89,366 118,000 118,000 0.00% 118,000
4778 - PASSBOOK 12,216 9,533 10,424 14,000 13,000 -7.14% 14,000
4782 - RENTALS 28,871 29,674 27,943 30,000 31,000 3.33% 32,000
4785 - LEAGUE 16,225 17,090 18,944 18,000 18,000 0.00% 18,000
4786 - BEER & WINE COOLER REVENUES 28,042 28,271 24,215 31,500 33,000 4.76% 34,000
4787 - FOOD & BEVERAGE REVENUES 9,049 12,705 7,710 13,000 13,750 5.77% 14,000
4788 - TAXABLE MERCHANDISE 3,276 5,748 2,194 3,000 4,000 33.33% 4,000
4789 - NON TAXABLE MERCHANDISE 5,550 5,120 3,383 5,000 6,250 25.00% 6,500
4790 - MISCELLANEOUS - - - - - 0.00% -
4791 - BOTTLED WATER SALES 1,281 1,499 1,090 2,000 1,250 -37.50% 1,250
TOTAL SALES AND USER FEES 212,130 224,104 185,506 235,000 239,250 1.81% 242,250
4362 - COUNTY GRANTS/AID - - - - - 0.00% -
4373 - OTHER GRANTS/AID - - - - - 0.00% -
4612 - DONATIONS & CONTRIBUTIONS - - - - - 0.00%-
4921 - REFUNDS & REIMBURSEMENTS 40 431 839 2,000 2,000 0.00%2,000
TOTAL MISCELLANEOUS 40 431 839 2,000 2,000 0.00%2,000
4912 - CAPITAL CONTRIBUTIONS - (1,619,894) - - - 0.00%-
4915 - TRANSFERS IN 45,000 852,488 - 60,000 85,000 41.67%85,000
TOTAL REVENUES 257,170 (542,871) 186,345 297,000 326,250 9.85% 329,250
OPERATING EXPENSES
6101 - WAGES & SALARIES-FT EMPLOYEES 70,767 74,273 53,930 78,112 80,456 3.00%82,869
6103 - WAGES-PART TIME EMPLOYEES 50,082 53,342 37,634 45,000 47,000 4.44%47,000
6104 - OVERTIME-PART TIME EMPLOYEES 1,875 1,293 1,972 900 1,500 66.67%1,500
6111 - SEVERANCE PAY 1,812 2,130 - 5,952 - -100.00%-
6122 - PERA COORDINATED PLAN 5,441 5,849 4,045 5,858 6,034 3.00%6,215
6125 - FICA - SOCIAL SECURITY 7,883 8,337 6,012 7,680 7,852 2.24%8,312
6126 - FICA - MEDICARE 1,844 1,950 1,406 1,796 1,837 2.28%1,944
6131 - CAFETERIA PLAN CONTRIBUTIONS 13,488 14,220 10,782 14,433 15,131 4.84%16,154
6151 - WORKER'S COMP INSURANCE 2,324 2,537 1,193 2,464 1,494 -39.37%1,582
TOTAL PERSONAL SERVICES 155,516 163,931 116,974 162,195 161,304 -0.55% 165,576
6201 - OFFICE SUPPLIES 47 76 - 200 150 -25.00%150
6211 - CLEANING SUPPLIES - - - - - 0.00%-
6212 - MOTOR FUELS 2,090 2,371 1,019 2,500 2,500 0.00%2,500
6213 - LUBRICANTS & ADDITIVES 140 22 54 200 150 -25.00%150
6214 - CLOTHING & PERSONAL EQUIPMENT - 699 - 100 100 0.00%100
6215 - SHOP MATERIALS 35 101 10 100 100 0.00%100
6216 - CHEMICALS/CHEMICAL PRODUCTS 9,293 10,237 7,433 8,500 8,500 0.00%8,500
6217 - SAFETY SUPPLIES 61 21 27 100 100 0.00%100
6219 - GENERAL OPERATING SUPPLIES 2,259 1,777 1,778 2,250 2,300 2.22%2,350
6221 - MOTOR VEHICLES 1,721 1,441 1,086 750 1,000 33.33%1,000
6223 - BUILDINGS & FACILITIES 1,736 11 367 1,500 1,500 0.00%1,500
6225 - PARK & LANDSCAPE MATERIALS 2,981 393 420 2,500 2,000 -20.00%2,000
6227 - PAINT SUPPLIES 133 526 153 200 200 0.00%200
6239 - OTHER REPAIR & MAINT SUPPLIES 87 1,195 238 200 250 25.00%250
6241 - SMALL TOOLS 775 381 1,357 600 750 25.00%750
6242 - MINOR EQUIPMENT 3,355 2,051 403 1,500 1,500 0.00%1,500
6243 - MINOR COMPUTER EQUIPMENT - 1,462 - 3,600 7,000 94.44%-
TOTAL SUPPLIES 24,713 22,764 14,345 24,800 28,100 13.31%21,150
6307 - PROFESSIONAL SERVICES 954 1,405 332 250 300 20.00%300
6321 - TELEPHONE/PAGERS 1,537 1,592 1,082 1,700 1,700 0.00%1,700
6329 - OTHER COMMUNICATION SERVICES 1,773 1,615 1,621 - 450 100.00%-
6331 - TRAVEL EXPENSE/MILEAGE - - - - - 0.00%-
6349 - OTHER ADVERTISING 5,607 6,986 6,086 5,500 6,000 9.09%6,000
6351 - PRINTING 280 243 197 300 300 0.00%300
6402 - EQUIPMENT SERVICES 3,081 2,651 1,751 2,500 2,500 0.00%2,500
6403 - BLDGS/FACILITIES MAINT SERVICE 351 954 - 500 600 20.00%600
6415 - OTHER EQUIPMENT 11,195 12,174 9,323 11,000 11,500 4.55%11,500
6422 - SOFTWARE MAINT 367 350 229 620 620 0.00%620
6423 - LOGIS CHARGES 5,558 5,455 3,874 6,694 7,099 6.05%7,312
6432 - CONFERENCES AND SCHOOLS 474 807 327 500 500 0.00%500
6433 - MEETING EXPENSES 185 197 173 100 200 100.00%200
6434 - DUES & SUBSCRIPTIONS 1,615 1,530 1,535 1,400 1,500 7.14%14,500
6435 - CREDIT CARD FEES 2,708 2,965 2,156 2,500 2,500 0.00%2,500
6438 - CASH SHORT (OVER)10 (11) 27 - - 0.00%-
6441 - LICENSES, TAXES & FEES 812 441 825 800 750 -6.25%750
6449 - OTHER CONTRACTUAL SERVICE 2,234 1,628 1,833 900 1,200 33.33%1,200
CENTERBROOK GOLF COURSE
FUND - 61300
ENTERPRISE FUND
56
6491 - MERCHANDISE FOR RESALE 30,013 32,905 22,560 23,000 23,000 0.00%23,000
TOTAL SERVICES & OTHER CHARGES 68,754 73,887 53,931 58,264 60,719 4.21%73,482
6361 - GENERAL LIABILITY INSURANCE 966 1,252 1,111 1,085 1,556 43.41%1,634
6362 - PROPERTY INSURANCE 1,972 2,034 1,905 2,216 2,667 20.35%2,800
6364 - DRAM SHOP INSURANCE 1,486 1,417 1,581 1,142 1,660 45.36%1,743
6366 - MACHINERY BREAKDOWN INSURANCE 233 241 192 262 269 2.67%282
TOTAL INSURANCE 4,657 4,944 4,789 4,705 6,152 30.75%6,459
6381 - ELECTRIC 10,329 10,775 7,412 9,000 10,000 11.11%10,000
6382 - GAS 951 696 482 1,000 1,000 0.00%1,000
6383 - WATER 9,724 11,012 2,384 6,000 7,000 16.67%7,000
6384 - REFUSE DISPOSAL 1,854 1,909 1,179 1,750 1,900 8.57%1,900
6385 - SEWER 713 659 509 700 700 0.00%700
6386 - STORM SEWER 1,015 1,035 792 1,100 1,100 0.00%1,100
TOTAL UTILITIES 24,586 26,086 12,758 19,550 21,700 11.00%21,700
6461 - FUEL CHARGES 173 178 119 671 199 -70.34%209
6462 - FIXED CHARGES 1,808 1,616 812 1,217 492 -59.57%507
6463 - REPAIR & MAINT CHARGES 2,958 1,306 5,858 3,040 2,196 -27.76%2,262
6465 - REPLACEMENT CHARGES 11,850 11,850 8,200 12,300 12,300 0.00%12,669
TOTAL CENTRAL GARAGE CHARGES 16,789 14,950 14,989 17,228 15,187 -11.85%15,647
6540 - EQUIPMENT & MACHINERY 7,123 942 - 1,800 1,250 -30.56%1,250
TOTAL CAPITAL OUTLAY 7,123 942 - 1,800 1,250 -30.56%1,250
6494 - DEPRECIATION EXPENSE 18,737 18,737 - 19,500 - -100.00%-
TOTAL DEPRECIATION 18,737 18,737 - 19,500 - -100.00%-
6471 - ADMINISTRATIVE SERVICE TRANSFER 6,872 7,138 4,758 7,138 7,138 0.00%7,138
TOTAL BUSINESS UNIT EXPENSES 327,747 333,379 222,544 315,180 301,550 -4.32% 312,402
NET CHANGE IN FUND BALANCE (70,577) (876,250) (36,199) (18,180) 24,700 -235.86%16,848
57
City of Brooklyn Center
Centerbrook Golf Course Cash Flows
Revised: 9-16-19
Actual Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Revenues
Operations 219,159$ 190,995$ 207,827$ 167,280$ 183,311$ 208,225$ 221,604$ 212,130$ 224,104$ 235,000$ 239,250$
Investment earnings - - - - - 121 - - 8 - -
Nonoperating 6 230 200 375 182,186 6,746 16,503 40 431 2,000 2,000
Interfund Proceeds 66,227 63,778 - 76,813 76,997 - - - - - -
Transfers - - 200,000 - - 40,000 45,000 45,000 852,488 60,000 85,000
Total 285,392 255,003 408,027 244,468 442,494 255,092 283,107 257,170 1,077,031 297,000 326,250
Expenditures
Personal Services 147,917 132,935 109,254 121,415 128,453 137,679 145,037 155,516 163,931 162,195 161,304
Supplies 17,011 15,406 19,901 19,537 25,980 24,051 25,548 24,713 22,764 24,800 22,100
Other Services & Charges 90,521 79,205 86,373 86,401 75,758 66,691 87,934 99,538 96,915 82,630 82,594
Insurance 7,485 5,897 4,958 4,605 3,736 4,135 5,253 4,657 4,944 4,705 6,152
Utilities 23,460 21,569 23,535 21,514 18,564 16,334 19,642 24,588 26,086 19,550 21,700
Depreciation 28,184 28,185 28,261 10,787 18,738 18,737 18,788 18,737 18,737 19,500 19,000
Capital Outlay - - - - 176,377 - - - - 1,800 1,250
Interfund Payments - - 163,427 - - - - - - - -
Total 314,578 283,197 435,709 264,259 447,606 267,627 302,202 327,749 333,377 315,180 314,100
Cash Balance - Beginning - - - 123 400 - - - - - -
Changes in Accruals 1,002 9 (456) 9,281 (14,026) (6,202) 307 51,842 (762,391) - -
Revenues 285,392 255,003 408,027 244,468 442,494 255,092 283,107 257,170 1,077,031 297,000 326,250
Expenditures (314,578) (283,197) (435,709) (264,259) (447,606) (267,627) (302,202) (327,749) (333,377) (315,180) (314,100)
Noncash - Depreciation 28,184 28,185 28,261 10,787 18,738 18,737 18,788 18,737 18,737 19,500 19,000
Cash Balance - Ending -$ -$ 123$ 400$ -$ -$ -$ -$ -$ -$ -$
Interfund Loan 99,649$ 163,427$ -$ 76,813$ 153,810$ 144,982$ 144,982$ 197,081$ 229,881$
Interfund Advance 792,488$ 792,488$ 792,488$ 792,488$ 792,488$ 792,488$ 792,488$ 792488 0
$(120,000)
$(100,000)
$(80,000)
$(60,000)
$(40,000)
$(20,000)
$‐
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Actual Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget
Centerbrook Golf Course ‐ Net Income (Excludes Depreciation & Transfers)
58
Internal Service Funds
Central Garage
59
City of Brooklyn Center
2020 Budget - Internal Service Funds Summary
70100
Central
Garage Total
Revenues
Charges for goods and services 1,897,271$ 1,897,271$
Investment earnings 68,204 68,204
Total Revenues 1,965,475 1,965,475
Expenditures
Capital outlay 756,000 756,000
Internal service operations 2,138,980 2,138,980
Total Expenditures/Expenses 2,894,980 2,894,980
Other Financing Sources and Uses
Transfers out (42,314) (42,314)
Total Other Financing Sources & Uses (42,314) (42,314)
Net Change in Fund Balance (971,819)$ (971,819)$
60
2020 Brooklyn Center Department Budget Narrative
Department Name: Public Works Central Garage
Department Mission:
The mission of the Brooklyn Center Central Garage is to provide efficient centralized management of
fuel, preventive maintenance, repair and replacement of the city equipment fleet, effectively serving the
needs of all departmental customers.
Department Description:
The Central Garage provides fuel, scheduled and emergency repairs and maintenance for 142 pieces of
capital equipment, 12 pieces of specialized equipment and 104 pieces of small equipment that make up
the city fleet. The equipment is comprised of pieces from all departments and includes: fire trucks, police
squad cars, dump trucks, loaders, tractors, pickups, staff cars, mowers, trailers, chain saws, pumps,
generators and other miscellaneous equipment. The Central Garage administers the funding, replacement
schedule and disposal of equipment in the fleet. 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.
Key Initiatives focused on the achievement of strategic priorities/value propositions
Financial Stability
Improve cost controls through improved analysis and reporting
In 2020 we will improve and promote inclusive reviews of monthly departmental reporting and annual
budgeting with individual departments. We will implement a Central Garage Policy to establish a sound
business approach associated with the cost benefits of vehicles and equipment and its capabilities, funding
purchases through a “pay-as-you-go” methodology, and making decisions on acquisition and replacement
considering the level of usage and demonstrated needs.
Best practice reviews to identify better methods of efficiency improvement
In 2020 we will continue to improve and implement equipment replacement tracking methodology. A
scoring methodology will be developed to assist fleet replacement decision making. This methodology
will be incorporated into the Central Garage Policy.
Staffing Levels
P o s i t i o n s FTEs 2019 2020 2021
Crew Leader/Mechanic
Mechanic
Night Service Person
Administrative Technician
1
2
1
1
1
2
1
1
1
2
1
1
61
Strategic Functions/Division(s):
Perform routine and scheduled preventative maintenance on all fleet equipment.
Determine and maintain appropriate fund balances for scheduled replacement of fleet and
equipment.
Purchase new equipment and dispose of old equipment per established schedule and scoring.
Provide departmental users with detailed monthly billing documenting fuel usage, repairs, and
fixed charges.
Annual Goal and Strategies:
1. Achieve maximum equipment life through preventative maintenance strategies.
a. Implement asset management system to ensure on-time maintenance actions.
b. Monitor equipment repair frequency to minimize downtime.
c. Develop and refine task code system to define maintenance actions.
2. Implement effective financial practices to provide required equipment funding.
a. Conduct annual review and update of equipment replacement costs.
b. Use cooperative purchasing contracts to manage cost control.
c. Manage auction process to maximize return on equipment disposal.
3. Optimize fleet software program to manage equipment asset data.
a. Provide detailed monthly cost reports for departmental users.
b. Monitor equipment efficiency and cost of ownership.
c. Evaluate equipment utilization.
Annual Operating Goal Performance Measures:
Performance Objectives
Description of Performance Measure Performance Levels
*Actual Value Target Value
Number of annual DOT Commercial Vehicle Insp. 27 27
Fleet Availability Rate- Percentage of time fleet
manager can ensure the regular availability of a
vehicle or equipment
TBD
>95%
PM program compliance- The percentage of
preventive maintenance tasks performed on
schedule
100%
> 95%
Road Call/Tow rate- repairs that are conducted on
broken down or towed vehicles that cannot make it
to the shop. (Effectiveness of PM process)
TBD
< 2%
Comeback Rate- Frequency of vehicles returning to
the shop for the same issue.
TBD 0
Repair turnover rate TBD 1-2 days
Mechanics billable time (2 mechanics plus night
service person)
56.8% > or = 75%
*2018 data
62
Capital Outlay and Other Initiatives with Significant Budget Impact
The following equipment is scheduled for replacement in 2020 and 2021.
REPLACEMENT
MAKE/MODEL DEPT CITY ID YEAR COST ‐ Net Trade
2020
Ford F150 4X4 Street 0025 2020 $ 29,000
Sterling L8500 Street 0090 2020 $ 188,000
Toro Workman 3200 Parks 0242 2020 $ 21,000
Ford E250 Cargo Van Parks 0251 2020 $ 22,000
Toro 72” Mower 3280D Parks 0259 2020 $ 23,500
Ford F150 4WD Police 0310 2020 $ 36,000
Ford F150 Police 0318 2020 $ 34,000
Ford SUV Interceptor Police 0324 2020 $ 50,000
Ford SUV Interceptor Police 0331 2020 $ 50,000
Ford SUV Interceptor Police 0332 2020 $ 50,000
Ford SUV Interceptor Police 0335 2020 $ 50,000
Chevrolet Impala Police 0389 2020 $ 33,000
Ford F150 Water 0601 2020 $ 24,000
Caterpillar 420D Water 0608 2020 $ 125,000
Ford Fusion Econ Develop 0704 2020 20,500$
TOTAL CAPITAL OUTLAY REQUEST FOR 2020 756,000$
2021
Crafco Melter Street 0038 2021 49,500$
Ford F350 Street 0037 2020 $ 59,000
Trackless Street 0072 2021 119,000$
Sterling L8500 Street 0091 2020 $ 188,000
Sterling L8500 Street 0092 2020 $ 188,000
Toro 5910‐D Parks 0250 2021 108,000$
Ford F-350 Dump Box Parks 0206 2021 44,500$
Ford SUV Interceptor Police 0322 2020 $ 45,000
Ford SUV Interceptor Police 0325 2021 45,000$
Ford SUV Interceptor Police 0336 2021 45,000$
Ford SUV Interceptor Police 0338 2021 45,000$
Chev Impala Police 0347 2021 33,000$
Chev Silverado Water 0623 2021 25,000$
Sterling Vac Truck Sewer 0640 2021 300,000$
TOTAL CAPITAL OUTLAY REQUEST FOR 2021 1,294,000$
63
2019
2017 2018 July 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
49951 - CENTRAL GARAGE OPERATIONS
OPERATING REVENUES
4862 - FUEL SALES-INTERNAL 167,471 222,666 138,119 226,824 258,372 13.91% 271,291
4862.1 - FUEL SALES-EXTERNAL 78,813 92,051 54,863 90,000 93,000 3.33% 93,000
4863 - REPLACEMENT CHARGES 894,293 919,082 649,742 954,526 992,724 4.00% 1,074,007
4864 - OVERHEAD CHARGES 187,574 172,726 89,853 133,340 135,719 1.78% 139,792
4865 - REPAIR/MAINT CHARGES 405,802 420,693 236,502 409,600 417,456 1.92% 429,980
TOTAL SALES AND USER FEES 1,733,953 1,827,218 1,169,079 1,814,290 1,897,271 4.57% 2,008,070
TOTAL OPERATING REVENUES 1,733,953 1,827,218 1,169,079 1,814,290 1,897,271 4.57% 2,008,070
OPERATING EXPENSES
6101 - WAGES & SALARIES-FT EMPLOYEES 290,413 276,723 204,744 307,861 319,649 3.83% 329,237
6102 - OVERTIME-FT EMPLOYEES - 379 319 1,000 1,000 0.00%1,000
6103 - WAGES-PART TIME EMPLOYEES - 1,028 - - - 0.00%-
6111 - SEVERANCE PAY 1,687 1,699 - - - 0.00%-
6122 - PERA COORDINATED PLAN 21,781 20,783 15,379 23,120 24,004 3.82% 24,738
6125 - FICA - SOCIAL SECURITY 17,078 16,783 12,563 19,112 19,843 3.82% 20,449
6126 - FICA - MEDICARE 3,994 3,925 2,938 4,469 4,641 3.85%4,784
6131 - CAFETERIA PLAN CONTRIBUTIONS 67,440 67,545 49,717 72,165 75,655 4.84% 80,770
6151 - WORKER'S COMP INSURANCE 9,304 9,698 8,720 10,307 11,832 14.80% 12,196
TOTAL PERSONAL SERVICES 411,697 398,563 294,380 438,034 456,624 4.24% 473,174
6201 - OFFICE SUPPLIES 590 415 37 450 450 0.00%450
6203 - BOOKS/REFERENCE MATERIALS 480 - - 200 200 0.00%200
6212 - MOTOR FUELS 249,631 317,291 189,135 357,500 382,200 6.91% 396,666
6213 - LUBRICANTS & ADDITIVES 11,945 11,239 11,370 17,500 19,000 8.57% 19,000
6215 - SHOP MATERIALS 9,335 10,793 8,735 8,250 8,250 0.00%8,250
6217 - SAFETY SUPPLIES 774 712 2,109 3,820 1,500 -60.73%1,500
6218 - WELDING SUPPLIES 4,518 5,171 2,419 4,870 4,870 0.00%4,870
6219 - GENERAL OPERATING SUPPLIES 1,409 668 102 1,450 1,450 0.00%1,450
6221 - MOTOR VEHICLES 90,203 83,310 91,536 87,550 90,176 3.00% 92,882
6222 - TIRES 20,415 21,513 10,406 19,100 19,100 0.00% 19,100
6227 - PAINT SUPPLIES 60 - - 210 210 0.00%210
6239 - OTHER REPAIR & MAINT SUPPLIES 1,737 860 725 600 600 0.00%600
6241 - SMALL TOOLS 2,331 4,675 2,311 3,900 4,000 2.56%4,000
6242 - MINOR EQUIPMENT 23,705 23,517 6,051 8,500 9,500 11.76%5,000
6243 - MINOR COMPUTER EQUIPMENT - - - - 6,900 100.00%-
TOTAL SUPPLIES 417,133 480,164 324,936 513,900 548,406 6.71% 554,178
6307 - PROFESSIONAL SERVICES 2,292 6,678 5,316 2,500 2,500 0.00%2,500
6321 - TELEPHONE/PAGERS 350 861 304 640 1,440 125.00%1,440
6323 - RADIO COMMUNICATIONS 686 1,629 1,712 600 2,850 375.00%2,850
6331 - TRAVEL EXPENSE/MILEAGE - 33 23 - - 0.00%-
6333 - FREIGHT/DRAYAGE - 367 46 620 620 0.00%620
6351 - PRINTING 2,347 358 - 340 340 0.00%340
6401 - MOTOR VEHICLE SERVICES 104,695 107,723 34,460 67,000 67,000 0.00% 67,000
6402 - EQUIPMENT SERVICES 6,587 29,891 915 5,950 5,950 0.00%5,950
6406 - MULTI-FUNCTION MTNCE 752 646 578 900 900 0.00%900
6417 - UNIFORMS 1,899 2,381 1,949 2,500 3,500 40.00%3,500
6421 - SOFTWARE LICENSE - - - - 25,000 100.00%-
6422 - SOFTWARE MAINT 7,363 10,056 8,652 6,900 10,000 44.93% 10,000
6423 - LOGIS CHARGES 5,127 5,241 3,786 5,485 5,801 5.76%5,975
6432 - CONFERENCES AND SCHOOLS 1,446 1,897 1,532 2,500 3,000 20.00%3,000
6433 - MEETING EXPENSES - - - 100 100 0.00%100
6434 - DUES & SUBSCRIPTIONS 529 482 580 150 500 233.33%500
6441 - LICENSES, TAXES & FEES 1,426 3,831 9,525 1,100 17,200 1463.64% 16,200
6447 - TOWING CHARGES 430 1,935 860 1,300 1,300 0.00%1,300
6449 - OTHER CONTRACTUAL SERVICE 4,162 2,872 2,097 1,620 1,620 0.00%1,620
TOTAL SERVICES & OTHER CHARGES 140,091 176,881 72,335 100,205 149,621 49.31% 123,795
6363 - MOTOR VEHICLE INSURANCE 38,401 48,637 35,842 43,147 50,178 16.30% 52,689
6367 - EQUIPMENT (INLAND MARINE)7,080 9,209 7,781 7,955 10,893 36.93% 11,437
TOTAL INSURANCE 45,481 57,846 43,623 51,102 61,071 19.51% 64,126
6388 - HAZARDOUS WASTE DISPOSAL 374 678 585 1,500 1,500 0.00%1,500
TOTAL UTILITIES 374 678 585 1,500 1,500 0.00%1,500
CENTRAL GARAGE
FUND - 70100
INTERNAL SERVICE FUND
64
2019
2017 2018 July 2019 2020 2021
Object Code / Description Actual Actual YTD Budget Budget Change Budget
6461 - FUEL CHARGES 130 1,234 522 822 771 -6.20% 809
6463 - REPAIR & MAINT CHARGES 117 701 4,593 - 421 100.00% 434
TOTAL CENTRAL GARAGE CHARGES 247 1,935 5,115 822 1,192 45.01% 1,243
6540 - EQUIPMENT & MACHINERY - - - - - 0.00% -
6550 - MOTOR VEHICLES - 474 416,767 1,236,800 756,000 -38.87% 1,294,000
TOTAL CAPITAL OUTLAY - 474 416,767 1,236,800 756,000 -38.87% 1,294,000
6494 - DEPRECIATION EXPENSE 806,062 791,468 - 920,566 920,566 0.00% 920,566
TOTAL DEPRECIATION 806,062 791,468 - 920,566 920,566 0.00% 920,566
TOTAL OPERATING EXPENSES 1,821,085 1,908,009 1,157,741 3,262,929 2,894,980 -11.28% 3,432,582
OPERATING INCOME (87,132) (80,791) 11,338 (1,448,639) (997,709) -31.13% (1,424,512)
NONOPERATING REVENUES
4359 - OTHER STATE GRANTS/AID 10,932 - - - - 0.00% -
4362- COUNTY GRANTS/AID 50,227 - - - - 0.00% -
TOTAL INTERGOVERNMENTAL 61,159 - - - - 0.00% -
4603 - INTEREST EARNINGS 58,081 86,756 70,764 62,784 68,204 8.63% 68,204
4605 - UNREALIZED INVESTMENT GAIN/LOSS (15,629) (22,163) - - - 0.00%-
TOTAL INVESTMENT EARNINGS 42,452 64,593 70,764 62,784 68,204 8.63% 68,204
4606 - OTHER REVENUE 406 213 194 - - 0.00%-
4612 - DONATIONS & CONTRIBUTIONS - - - - - 0.00%-
4911 - SALE OF PROPERTY 6,102 - 2,280 - - 0.00%-
4919 - GAIN ON FIXED ASSET DISPOSAL 82,224 80,786 18,100 - - 0.00%-
4921 - REFUNDS & REIMBURSEMENTS 34,373 18,250 11,691 - - 0.00%-
TOTAL MISCELLANEOUS 123,105 99,249 32,265 - - 0.00%-
4915 - TRANSFERS IN - - - - - 0.00%-
TOTAL NONOPERATING REVENUES 226,716 163,842 103,029 62,784 68,204 8.63% 68,204
NONOPERATING EXPENSES
6496 - LOSS ON FIXED ASSET DISPOSAL 3,737 2,322 - - - 0.00%-
6471 - ADMINISTRATIVE SERVICE TRANSFER 43,242 42,314 28,209 42,314 42,314 0.00% 42,314
TOTAL NONOPERATING EXPENSES 46,979 44,636 28,209 42,314 42,314 0.00% 42,314
NET CHANGE IN FUND BALANCE 92,605$ 38,415$ 86,158$ (1,428,169)$ (971,819)$ -31.95% (1,398,622)$
65
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Debt Service Funds
General Obligation Improvement Bonds
General Obligation Tax Increment Bonds
67
City of Brooklyn Center
2020 Debt Service
Required Principal Payments
Original Issue Prior Years 2020 Balance Due Final Maturity
Issue Name Amount Payments Payment 12/31/2020 Date
Improvement Bonds
2013 Street Improvement Bonds 4,920,000$ 2,890,000$ 535,000$ 1,495,000$ 2/1/2024
2015 Street Improvement Bonds 3,416,248 990,972 335,757 2,089,519 2/1/2026
2016 Street Improvement Bonds 1,820,000 325,000 175,000 1,320,000 2/1/2027
2017 Street Improvement Bonds 3,735,000 350,000 350,000 3,035,000 2/1/2028
2018 Street Improvement Bonds 3,835,000 - 345,000 3,490,000 2/1/2029
2019 Street Improvement Bonds 3,355,000 - - 3,355,000 2/1/2030
21,081,248 4,555,972 1,740,757 14,784,519
Tax Increment Bonds
2013 G.O. Tax Increment Bonds 6,040,000 1,370,000 335,000 4,335,000 2/1/2022
2015 G.O. Tax Increment Bonds 6,600,000 4,870,000 1,730,000 - 2/1/2020
2016B G.O. Tax Increment Bonds 2,075,000 - - 2,075,000 2/1/2029
2016C G.O. Tax Increment Bonds 1,725,000 550,000 285,000 890,000 2/1/2023
16,440,000 6,790,000 2,350,000 7,300,000
Utility Revenue Bonds (Paid from Utility Bonds)
2015 G.O. Utility Revenue Bonds 1,823,752 529,028 179,243 1,115,481 2/1/2026
2015 G.O. Refunding Bonds 1,660,000 635,000 165,000 860,000 2/1/2026
2016 G.O. Utility Revenue Bonds 3,605,000 640,000 350,000 2,615,000 2/1/2027
2017 G.O. Utility Revenue Bonds 4,625,000 405,000 415,000 3,805,000 2/1/2028
2018 G.O. Utility Revenue Bonds 4,530,000 - 345,000 4,185,000 2/1/2029
2019 G.O. Utility Revenue Bonds 4,790,000 - - 4,790,000 2/1/2030
Public Facilities Loan (PFA) 19,662,352 3,888,907 982,000 14,791,445 8/20/2034
40,696,104 6,097,935 2,436,243 32,161,926
TOTAL BONDED INDEBTEDNESS 78,217,352$ 17,443,907$ 6,527,000$ 54,246,445$
68
City of Brooklyn Center
2020 Debt Service Funds
Debt Payment Revenues & Expenditures
Assessment Property Tax Interest TOTAL
Revenues Revenue Revenue Income BUDGET
Improvement Bonds
2013 Street Improvement Bonds 184,309$ 396,453$ 6,617$ 587,379$
2015 Street Improvement Bonds 127,895 252,287 1,659 381,841
2016 Street Improvement Bonds - 217,089 1,620 218,709
2017 Street Improvement Bonds 126,710 281,281 7,569 415,560
2018 Street Improvement Bonds 221,902 246,953 4,818 473,673
2019 Street Improvement Bonds 347,866 68,460 - 416,326
1,008,682 1,462,523 22,283 2,493,488
Tax Increment Bonds
2013 G.O. Tax Increment Bonds - 477,063 - 477,063
2015 G.O. Tax Increment Bonds - 1,757,450 - 1,757,450
2016B G.O. Tax Increment Bonds - 48,325 - 48,325
2016C G.O. Tax Increment Bonds - 308,508 - 308,508
- 2,591,346 - 2,591,346
TOTAL DEBT SERVICE REVENUES 1,008,682$ 4,053,869$ 22,283$ 5,084,834$
Principal Interest Agent Fees TOTAL
Expenditures Payment Payments and Administration BUDGET
Improvement Bonds
2013 Street Improvement Bonds 535,000$ 68,850$ 1,500$ 605,350$
2015 Street Improvement Bonds 335,757 49,589 1,500 386,846
2016 Street Improvement Bonds 175,000 28,150 1,500 204,650
2017 Street Improvement Bonds 350,000 90,838 1,500 442,338
2018 Street Improvement Bonds 345,000 158,225 1,500 504,725
2019 Street Improvement Bonds - 141,601 1,500 143,101
1,740,757 537,253 9,000 2,287,010
Tax Increment Bonds
2013 G.O. Tax Increment Bonds 335,000 140,563 1,500 477,063
2015 G.O. Tax Increment Bonds 1,730,000 25,950 1,500 1,757,450
2016B G.O. Tax Increment Bonds - 46,825 1,500 48,325
2016C G.O. Tax Increment Bonds 285,000 22,008 1,500 308,508
2,350,000 235,346 6,000 2,591,346
TOTAL DEBT SERVICE EXPENDITURES 4,090,757$ 772,599$ 15,000$ 4,878,356$
NET TOTAL DEBT SERVICE BUDGET 206,478$
69
Preliminary Budget Work Session – Follow‐up
Patrol Overtime
General Fund Expense Charts
Employee General Fund Chart
Property Tax Comparison Charts
Date of Authorized Strength of Fire Fighters
70
1
Nate Reinhardt
To:Tim Gannon
Subject:RE: Budget Work Session Question
From: Tim Gannon
Sent: Monday, September 23, 2019 3:52 PM
To: Nate Reinhardt
Subject: RE: Budget Work Session Question
Nate,
All other OT codes, special details, Court, Stand‐by, investigative OT , Sgt OT, holiday OT.
The data was drawn from workforce codes. The dollar amount was an approximate for the top patrol rate on average.
Thanks
From: Tim Gannon
Sent: Thursday, September 19, 2019 10:43 AM
To: Nate Reinhardt
Cc: Curt Boganey
Subject: RE: Budget Work Session Question
Nate,
We ran a report on Patrol OT during 2018, and found it included the following:
‐ 858.12 hours of Replacement Fill OT (i.e. this is time used to add additional officer(s) to cover shift shortages,
primarily due to other officers calling in sick for their scheduled shift) approximate cost of $58 per hour equals
$49,770.98.
‐ 459.85 hours of Extension of Shift OT (i.e., this is time that officers stay later than their scheduled shifts,
primarily to finish handling incidents and/or completing time sensitive paperwork and documents) approximate
cost of $58 per hour equals $26,671.30.
‐ Total cost $76, 442.24 in OT , proposed new officer of $87,438.00.
The addition of an officer could have an impact on the replacement fill but would not be a dollar for dollar exchange.
Thank you
Tim Gannon | Police Chief | City of Brooklyn Center
6645 Humboldt Ave. N| Brooklyn Center, MN 55430
www.cityofbrooklyncenter.org | 763‐503‐3201 | tgannon@ci.brooklyn‐center.mn.us
From: Nate Reinhardt
Sent: Tuesday, September 17, 2019 11:16 AM
To: Tim Gannon <tgannon@ci.brooklyn‐center.mn.us>
71
2
Cc: Curt Boganey <cboganey@ci.brooklyn‐center.mn.us>
Subject: Budget Work Session Question
Tim,
One of the questions that came up at the budget work session last night was in regards to patrol over time. The
question was basically whether hiring a new patrol officer would eliminate an equivalent amount of over time? What
are some of the situations that are causing overtime in the patrol department?
Nathan Reinhardt, CPA, MBA
Finance Director
City of Brooklyn Center
6301 Shingle Creek Parkway
Brooklyn Center, MN 55430
Ph. 763-569-3345
nreinhardt@ci.brooklyn-center.mn.us
72
General Fund Expense Charts
73
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Jim Glasoe, CARS Director
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