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<br />. - ' I <br />ARDEN HILLS TRUTfI IN TAXATION - NOVEMBER 30.1995 3 ~ <br />. <br />explained the changes. Councilmember Malone indicated many of the changes are due merely to <br />better allocating of expenditures and the attempt to adequately determine the true costs to deliver I <br />services. For example, with the Community Development Director spending time on planning <br />activities, a portion of his salary will now be charged to the Planning Department. <br />Mr. Aitkin inquired as to the increase in Park expenditures. Councilmember Malone noted this I <br />was also a salary allocation change, the elimination of the Diseased Tree Fund and the purchase <br />of a truck. I <br />Mr. Aitkin inquired if depreciation is attributed to the truck. Mr. Post noted the depreciation I <br />accounting is not applied to Governmental Fund capital purchases. They are treated as current <br />period expenditures. <br />Mr. Aitkin inquired as to the benefit of the City to participate in such memberships as the I <br />Minnesota League of Cities and Mayor's Association. Mayor Probst indicated these <br />organizations help the City and its residents receive information and support about various I <br />issues. He noted the League of Cities is lobbying on behalf of the cities it represents for <br />reclassification. This reclassification would help Arden Hills to be eligible to receive more state <br />funding. He indicated that is just one example of the benefits these organizations provide. ~ <br />Mayor Probst indicated the City is diligent with the funds used to participate in various <br />organizations and this expenditure is reviewed annually so ifthere is no benefit found, the City <br />can remove itself from membership. I <br />Mr. Aitkin inquired if the information regarding accounting, such as how much each City <br />employee earns, is available to the general public. Mayor Probst indicated if a resident wishes to I <br />know the amount of an employee's salary, that is available, but it would not be something that <br />would be published. I <br />Mr. Aitkin inquired if a question about engineering arose could inquiries be made as to the <br />funding of the salary, etc. Mayor Probst indicated the information could be obtained through the I <br />City Administrator. <br />Mr. Post noted the summary section of the Budget Document recaps spending by expense object I <br />code. These object codes are set forth by the State Auditor as a recommended chart of accounts. <br />Mr. Aitkin inquired if allocation change is reflected in the summary. Mayor Probst indicated the I <br />City tries to keep current as much as possible. <br />Mr. Aitkin inquired if a cost/benefit analysis oftime City staff spends on a project is done. He I <br />noted it seems that it is assumed that development is profitable. Mayor Probst advised that the <br />City staff is responsive to the needs of the City; they do not search out projects, but are reactive e.. <br />to requests. <br /> I <br />