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Inside this issue:
<br />Dividing Up Your Tax Dollar 1
<br />Organization Chart 1
<br />General Fund 2
<br />Special Revenue Funds 3
<br />Long-Term Debt 3
<br />Internal Service Funds 3
<br />Capital Funds 4
<br />Enterprise Funds 4
<br />Cost of City Services 4
<br />Property Taxes & Homes Values 5
<br />Demographics 6
<br />For the year ended December 31, 2019
<br />1245 W Hwy 96
<br />Arden Hills, MN 55112
<br />651-792-7800
<br />cityofardenhills.org
<br />The City of Arden Hills is proud to present its Popular Annual Financial Report [PAFR]. The
<br />purpose of this report is to inform the community of the City’s financial activity in a sim-
<br />ple, easy-to-read format for the fiscal year ending December 31, 2019. These highlights
<br />are based upon the City’s Comprehensive Annual Financial Report [CAFR] which is a more
<br />inclusive, audited document.
<br />In order for Arden Hills to manage the community finances smoothly, it divides various
<br />activities into several different funds.
<br />The General Fund accounts for revenues
<br />and expenditures that provide for basic
<br />operations of the City, i.e., administration,
<br />police & fire, street & park maintenance,
<br />recreation, community development and
<br />planning.
<br />Special Revenue Funds account for
<br />activities restricted to specific purposes
<br />like economic development.
<br />Debt Service Funds track revenues
<br />and expenses related to repayment of long
<br />term debt.
<br />The Capital Fund collects revenues from
<br />special assessments, state, and county
<br />aids and allots them toward construction
<br />or major capital expenses.
<br />Enterprise Funds account for activities
<br />that operate as public enterprises which
<br />are paid for by user fees, i.e., water, recy-
<br />cling, sewer and surface water manage-
<br />ment.
<br />Internal Service Funds account for the
<br />acquisition, operation, and maintenance
<br />of governmental facilities and services,
<br />which are entirely or predominately self-
<br />supported by user charges to other gov-
<br />ernmental funds.
<br />Ramsey County
<br />47¢
<br />City of
<br />Arden Hills
<br />23¢
<br />School District
<br />23¢ Other Agencies
<br />7¢
<br />Dividing Up Your Property Tax Dollar
<br />Your tax dollar is divided up be-
<br />tween several governmental enti-
<br />ties. Arden Hills collects 23 cents
<br />of every tax dollar for City ser-
<br />vices. The remaining portions are
<br />divided among Ramsey County,
<br />the school district and other agen-
<br />cies.
<br />Department Organization Chart
<br />City of Arden Hills, Minnesota
<br />Popular Annual Financial Report
<br />To The Community
<br />
<br />
<br />City Departments
<br />Administration: This department provides the overall direction for the City as determined by the City Council. It is responsible for maintaining City records, issuing licenses, administering Council policies, and over-seeing election procedures.
<br />Finance: This department conducts the financial affairs of the City of Arden Hills in accordance with the Government Accounting Standards Board (GASB) and the Generally Accepted Accounting Principals (GAAP).
<br />Community Development: This department is responsible for ensuring that laws, ordinances, and zoning codes are enforced. It is also responsible for economic development within the City.
<br />Public Works: This department manages the City’s infrastructure as it relates to roadways, water, sewer, and surface water management.
<br />Parks & Recreation: This department is responsible for providing recreation activities in the City and maintaining the City’s parks and trails.
<br />General Fund
<br />The City’s General Fund is the largest fund and is also one of the most vital to the City’s operation. The General Fund
<br />is the primary fund that accounts for everyday general expenditures like street and park maintenance, public safety,
<br />and administrative services. Like most funds, the General Fund relies on the inflow of cash, shown as revenues and
<br />subsequently the outflow listed as expenditures.
<br />The City’s total General Fund expenditures for 2019 were $4,769,691 which was $367,609 (7.2%) under the final
<br />budget. Overall, General Fund expenditures increased by $408,062 (9.4%) from 2018. Public Safety costs increased
<br />$310,951 (926.0%) and Public Works costs increased by $52,996 (9.4%). The chart below highlights the amount
<br />funded by each of the City’s functions.
<br />The primary revenue for the General Fund is property taxes. Intergovernmental revenues are items like state or
<br />county aids and grants. For year end 2019, the City’s revenue total was $5,424,905 which was a $542,224 (11.1%)
<br />increase from the previous year. Licenses & permits and other increased $188,086 and $116,077, respectively, due
<br />to increased building activity and interest earnings in the current year.
<br />City of Arden Hills Popular Annual Finance Report Page 2
<br /> 2018 2019
<br />Property Taxes $3,578,628 $3,795,624
<br />Special Assessments 5,362 772
<br />Licenses/Permits 526,444 714,530
<br />Intergovernmental 149,097 162,041
<br />Charges for Services 427,905 440,616
<br />Other 195,245 311,322
<br />Total General Fund Revenues $4,882,681 $5,424,905
<br /> 2018 2019
<br />General Government $1,039,772 $1,058,275
<br />Public Safety 2,088,345 2,399,296
<br />Public Works 579,535 632,531
<br />Parks & Recreation 653,977 679,589
<br />Total General Fund Expenditures $4,361,629 $4,769,691
<br />Revenues
<br />Expenditures
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