HomeMy WebLinkAbout3A, 2012 Proposed Preliminary Budget and Tax Levy2012 PROPOSED PRELIMINARY BUDGET
City of Arden Hills
Council Work Session August 29, 201�
TABLE oF coNTENTs
PART �
PART II
PART III
PART TV
PART V
PART VI
PART VII
PART V���
PART IX
PART X
Budget Memo
Tax Impact Worksheets
City-wide Budget Summary
Program Summaries
General Fund
Special Revenue Funds
Debt Service Fund
Capital Funds
Enterprise Funds
Salary AllocationlOrg Chart
�
��EN HILLS
MEMORANDUM
DATE: August 29, 201 i
TO: Honarable Mayar and City Council
FROM: Patrack Klaers, Ci�y Administratar
Sue Iverson, Director of Fit�ance and Adminis�rative Services
SUBJECT: 2Qi2 Propased Prelirninazy Budget a�d Taac Levy
INTRODUCTION
In preparatian for adopiion of the prelirninary tax levy at the first meeting in September, this
merno ac�dresses the foiIowing info�na�ion: prelirninary t� levy, residential property values,
operating bt�dget, salary and heneft changes, and pre�inninary fund balance projections.
PRELIMINARY TAX LEVY
The table below provides a comparisan of the 201 I adopted levy and the levy needed to support
the prelirt�inary 2012 budget and capital projects. It also shows a comparison of the City's tax
rate.
You will see that the levy has remained at the same ievel as 201I while the tax rate has
increased, ihis is due in part to the change in legisiation regarding the Markei Vaiue Homestead
Credit {MVHC) program and a reduction in our share of fiscal disparity doilars.
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_ .. .
Memo
City Council
20 � 2 Proposed Preliminary Budget and Tax Levy
2
RESIDENT�AL PROPERTY VALUES
According to in�o�naiio� provided by Rarnsey County in March of this year, th� �nedian hozr�e
value in Arden Hills wiii decreas� from $276,00� for 2011 taxes, to $272,800 for 2412 taxes
which is a i.16% drop in value compared to fihe couniy a�erage decrease of 4.01%.
The MVHC program was replaced with the new Market Value Exclusion {MVE) program,
which reduces the local taxable val�e of homestead �raperties under $413,800 at which point the
credit is phased out. This affects the City's � rate as it red�ces the overall taxable va1u� of the
City. AlI jurisdic�ions will see an increase in tax rates in 2012 as a resuit of th'rs change.
• Old MVHC Program
Under fihe old MVHC program, hpme property taxes were reduced by a State credit. The
pragra.�r� was designed to hoid locai gover�ents har�nless by a reim�ursement from the
�tate of M�nnesota for the sum of alt crediis provided. As the City Council is aware, this
credit has been reduced or elirninated altogether in most years due to State budget cuts.
(It was only fully fiinded one year out of the nine that it was in effect.)
Another camplicating component of the ald MVHC progxazn was that the estirnated
amount of credits needed to be inciuded in the Czty's ievy, even though no
reimburse�er�t frorn ihe State would occur. This caused a nnismatch between the adopted
levy and the acivallevy coilections.
• New MVE Pra�ram
Under the new MVE program, a portion of the home's rr�arket value is excluded for tax
purposes. This cxeates a new Taxable MariCet Value (which is lower than the estimated
Market Value), as well as a reduc�d value for t� coinputations {iaxable value).
One big advaz�tage of this program is that th� state cr�dits are eliminated, which �eans
there is no need to add estimated MVHC credits ta the overall levy ari�ount.
The fallawing �able provides an example of how the new program will work for five different
ho�e values. Hornes valued at $76,000 receive the maxirnurn value reduction, and hon.aes
valued at $413,800 (value at which �he exc�usion is p�ased oui) and abo�e receive no walue
reduction.
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Memo
City Council
2012 Pro�osed Preti�ninary Budget and Tax Levy
3
Home Market Value $ 76,fl00 $'[ 50,000 $ 272,80t3 $ 350,000 $ 500,0�0
Markei Value Exclusion 30,400 23,7�0 12,fi88 5,74U -
Market Value Afer ExcEusion $ 45,800 $ t2�,260 $ 260,112 $ 344,26Q $ 500,�00
Taxabie Valu� - OLD $ 760 $ 1,5DQ $ 2,728 $ 3,500 $ 5,000
Ta�ra6ie Value - NEW $ 45� $ 1,2�3 $ 2,801 $ 3,443 $ 5,000
Difference in Taxable Value -40.U°10 -15.8°/o -4.7°/a -1.6°/a 0.0°/o
In order to evaluate the true irnpac# �o the residez�tial property owner, you need to take into
accaun# the decrease in fiscal disparities, t�e cl�ange in the taxable value before tl�e MVE, ar�d
the effects oi fihe new MVE progra�n. To help illustrate this, the faliowing table shows the
impact to the residential property owner due t4 the reduction in fisca� disparzty dollars, changes
in the assess market value, and changes in the City's overa�l ta�cabie value before t�►e new
legislation. This would be an "app�es-ta-apples" comparfson as it is the sazne formula used in
2Q11.
Pay 20t2 MV 500,000�1.0 % (87 x E) + 76,000�.40%
XQ934 rem � 1.25%a (612 x D} - rean�.69% (G} x% (F) -(H)
Estimater! Ta�c Distnct rate as % oTto3al rate: �:-,,'�ti�:%�:.':'�''�.',
�50;OQ0:`,. 1,500 $365_OB $237.40 $49_85 $3i5.21
F`�:::2�2;860:'" 2,728 $663.91 $12fi.88 $26.64 $637_27
350;D00; 3,500 $851.80 $57.40 $12.95 $839.75
$'I
�
Annual Increase Monthly incr
($2_33) $ (0.19�
{$4.06) $ (0.34)
($S. i 8} $ (0.43)
{$id.04) $ (�.84}
($93.84} $ (4.15}
Merno
City Council
20I2 �'roposed Prelim�nary Sudget and Tax Levy
4
As previously noted, you now must novcr account for the new MVE which reduces the t�able
value of the Ci�y as the new prograrn "exctudes" a portion of the taxabte value of quaIifying
homesteaded property. (The following is the sanc�.e information shawn on page one of this
mema.}
Pay 2011 M V 76,000(�.46% � 500,000@1.9 % {87 x G� +
7C0.988 rcmuplo453799�.09 (D-EJ IQfi1(7�1.2$°/a (B12xL7)
Eslimated T� I.Hstrict rate as % af total rate: -'.' �fA'�:'f
150;OOD 23,740 128,260 1.263
272;8�; 12.fi88 284.112 2.641
��sn nnn
(B7xG)+
(812 X O]
The net effect on the residen�ial taacpayer 2412 will be as follows:
.55
Total Change
Annual Irtcrease Monihly ir7c�.
$30.22 $ 0.85
$17.54 $ 'l.46
$25.6i $ 2.13
$44.09 $ 3.67
Tax�bie Before Legislati+� Change
VaIUB Impact from Maricet SMifts [mpact from Legislati�e Chg TotaE Change
B/4 Credit A��uxl lncrease Monthly incr. Annua� Increase Monthly incr. Annuaf Increase Manthly incr.
950;OOfl ($2.33) �$0_39) $1.'[7 $0.10 ($�.i6} $ {0.1Q)
272,800 {$4.�G} ($0.34} $74.28 $i.19 $10.22 $ U.85
350,000 $5.'f 8 $0.43 $22.72 $'� .89 $17.54 $ 1.46
5Q{1,U00 $10.fl4 $D.84 $35.85 $2.97 $25.67 $ 2.73
754,U00 {$13.84} {$7.15} $57.93 $4.83 $44.09 $ 3.67
4
Memo
City Council
2012 Proposed Preliminary Budget and Tax Levy
5
OPERATTNG BUDGET
Salary and Bene#its
The 2012 prelixxzinary 6udget was prepared assurning a 1.5% wage adjustment for non-union
staff (1.0% J� ls`I1.0% Jul �S`) and a I.0% wage adjustment for union staff {1.0% �an IS�}. As
previously discussed .with the City Co�.u�cil, in surveying suzxounding communities, most have
included a 2.4% COLA increase in their prelir�ainary estimates at tiiis tirrie. The budget also
assumes a$2t per month inerease in the Czty's contribution io health and d�ntal insurance. The
increase for 2012 is 3.6°/a for medicai. In 2Q08, the City added a high-deductible HSA plan
w�;ic� �as been helping �o keep our casts �ow, in 20 � 1 we saw a decrease af 13.1 %, so there was
no increase in t�e City contribution in 201 l. Dentai has been estirnated at 10% as we have not
yet received the actual rates frorn the insurance carrier.
General Fund
Revenues and expenditures are shawn in the tabie belo�w. W� have highlig�ted items that irnpact
the ta�c levy and propased budget on the next page ta give you a brief overview. Mare detailed
com�rr�.en.tary if found in ihe departrnent and fund pages of the budgei docu�nent.
Cily of Arden Hiils
GeneratFund
Actual Actual Budget Amer3ded Actuai Propased Adopted %a Change
FY 2009 FY 241p FY 2011 FY 2011 813�117 FY 2Q12 FY 2012 ti tis 92
Revenues
�axes
Licenses anQ Pertnits
Other Irnergo�emmental
Chargas for Senices
Fines 8� Forfeits
Special AsseSsmenis
Miscellaneous
Transfers
TotaE Revenues
�enditures bY Category
Rersonal Senices
Materials and Supplies
Other Seruces ar�d Charges
Capital Oullay
Transfers
C,onti ngencylRes enes
7'otai Facpendih�res
2,835,253 2,867,028 3,069,925 3,069,925 (8,961) 3,070,525 - 0.02%a
318,849 255,265 252,6�0 252,600 131,672 25Q850 - i.fi8%a
130,557 118,981 84,00� 6],(i00 36,009 115,582 - 89.48%
395,290 388,fi37 386,60� 386,601 1fi5,199 403,775 - 4.44°!0
29,5fi8 26,549 50,441 50,441 7,510 A5,462 - -9.87%
- - - - - 210 - 0.00°k
42,945 53,054 76,6Sfl 76,650 �4,787 73,922 - -3.5G%
- - - - - - - U.O�°h
$ 3,752,563 $ 3,7i1.515 $ 3,897,297 $ 3,$97,217 $ 348.215 $ 3.9fi8,326 $ - 1.77%
$ 1,30Q333 $ t,358,48$ $ 1,3i9,d7Q $ 1,399,470 $ 577,46t $ 4,343,824 $ - 1.85°/a
962,9p5 226,13fi 195,130 195,130 99,973 188,085 - -3.81°/a
1,935,629 1,934,592 2,129,806 2,i29,806 89�i,877 2,194,417 - 3.03°k
- - - - �76 - - 0.0�°�
378,fi96 270,2fi6 252,646 252,600 - 240,000 - �.99%
- - 20,2i� 2U,21i - - - -300.06°/a
$ 3,777,564 $ 3,769,482 $ 3,317,217 $ 3,917,297 $ 1,672,487 $ 3,966,326 $ - 1.25%
�undBalance-Januaryi 2,t45,936 2,i20,929 2,062,962 2,a62,962' 2,Ofi2,962 2,042,962
Excess Re�,enue O�er Expenditure {25,001) (57,9fi� (20,U0p) (20,OQQj (1,324,272) -
Fund Baiance- Oecember3l $ 2,120,929 $ 2,062,962 � 2,042,962 $ 2,Q42,962 $ 738,689 $ 2,042,962
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Memo
City Cauncil
2012 Proposed Prelirninary Buc�get and Tax Levy
6
Revenues
All revenue items were evaivated based on current economic conditions and past irends. The
most notable itern is wit� the eiimination o� ��e
MVHC progratn and the new MVE program, there is Generai Fund Revenue
MVHC $ 61, 774
no long�r a need to budget for the MVHC paymer�t Wa#er Tower Rentals �o,oflo
that has been ur�alloted or cut. I� 201 l, the City Pro�ram FieEd use �,aso
budgeted $6I,774 as a negative revenue source to �er Misc Adjustments 8,as5
accaunt for this cut. Water Tower A.�ter�na Rentals are � 69���
up $10,404 as a resuit of current contract rates_ AduIt
and Yout� Program Field Use �tas been added as a result of the direc#ian of �he City Council
during the discussian on the Fee Schedule.
Exp�nditures
In 2008, EDA expenditures were nrioved from the EDA Fund to the General Fund u.nder the
Planning & Zoning depar�ment as there was a n�gative fund balance, and iransfers to replenish
the fund were budgeted from the General �und. T�e fund balance in� the EDA Fund is n�w
estimated to be approximately $115,000 by the end of 20t1. As part of the 20i2 budget, the
EDA ex�enditures were moved from the Genera� Fund back to the EDA Fund. These consist oi
primarily salary an.d benefit costs {$40,464}, however a�diting, accou�ting, YT, anc� insurance
have a�so been allocated ($8,788}_ The transfer fro�n the General Fund to ihe EDA Fund has
been eliminated.
The Co�rununity Dev�iopment Intern position has been in.creased for a%2 time position for a full
year io heip accomplish the goals that were established for the departm�nt during tl�e Council
goal setting process.
General Fund Expenditures
Safary 8� Benefi�s
ln#em Communiiy De�
Mave costs to EDA
Eliminate fransfer to E�A
Public Safety Coniract lncr
Elections
Copy Machine & Postage Machine
Gvvernment Buildings
i�o Con#ingency Budgeted
Counci[ Training & Newsfe�fers
Increased Fn Sys & iT costs
O� Snowplowing
Emergency Managemenf
C3ther Misc AdjustmeRts
Public Safety is increased by $58,820 for increases
in the �ire Contract ($13,4b7, 3.55%), Sherift's
Contract ($33,96b, 3.b3%), 91 � Dispatch Services
($7,053, I6.73°/a), and Anintzal Control {$4,334,
72.23°/a). Animal Control wi(1 now be provided by
the Ramsey Co�nty Sheriff beginning January 1,
2012.
There were no etectians in 2011 as o�r elections are
in ihe e�en number years. This is an increase o£
$16,2$0 over the 2011 hudget.
$10,000 has been budgeted for a lease on a copy
h' Th
$ 34,118
7,000
(49,252)
(12,600)
58, 820 '
16,28q '
9 fi, 000
{28, 933)
(20,2�1)
4,$05
5,670
13,352
(5, 650)
9,7�0
$ 49.i09
mac ine. e cunrent copy rr�achFne �n six years aid
and was purchased for $27,400 and has a trade-in value of $700. The current maint�nance
C
Memo
City Cauncil
2012 Proposed Preliminaiy Budget and Tax Levy
agreement expired in June of this year. The current rriachine does not �eet the �eeds of the City
and staff has been working to review all department and City needs and has received bids and is
in the pracess of evaluating them. The City's postage meter has an ar�ual cost of $6,000 and
was previously not included in the budget, it has now been added to the budget.
The Governtnent Buildings budget was reduced subsiantially to rnore accurately reflect costs for
utilities. Ar� amoun.t was budgeted For the i�ncreased cost for the Ra�nsey County Maintenance
Faciiity lease as the cold storage will be converted to heated storage. The net effect is a$28,933
decrease to thzs budget.
Th�re is no ReservelContingency budgeted in the 20I2 budget as proposed.
Other misceliar�eous adjustments inc[ude: an increase in the Mayor & Co�ncil bu�get for
newsletter costs and training; ir�creases in the �inance and Adrninistrative Sezvices budget for
Springbroak softwa�re rr�aintenance costs and IT services from Roseville; increase in the Streets
budget for snowpiowing over�ime based on the previous two-year history; a reauction in
emergency management costs; and other miscellaneous adjustrr�ents.
Other Fands
We have previously noted the changes to the EDA Fund as costs have �een rn.oved from the
General Fund to the EDA Fund. Staff is also recom�nending a transfer of $65,000 from the PIR
Fund for the Gateway signs. There were na significant changes to the other Special Revenue
Fun�s with the exception of the Community Services Fund being foid�d into the Public Safety
Capita� Fund. This is being done iz� part because of new accounfiing standards but atso because
the chacitabie gambling proceeds caz� on�y be used for pubiic safety capatal purchases, as a resul�,
Council wili be asked to fonna�ly disso�ve this f�nd and rnove t�e balance to the Public Safety
Capital F'und at a fizture Council rr�eeting.
There are no signifcar�t changes to the Debt Service Fund.
Capata� Funds were discussed at our .lune meeting during the Capital Improvem�nt Plan (CiP}
review. They will again be brought bacfc for discussion at our Novernber worksessian.
En�erpris� Funds have been evaluated and changes made to
aecurately reflect econofnic conditions and historical trends. A
updated rate study will be don� and presented to the City Council at
the November worksession. The rates included in the praposed
bu�get are fra� the 2008 Rate St�dy.
2812 Rate lncreases
Water 7°10
Sanitary Sewer 2°l0
Surface Water 3%
Merr�o
C'rty Council
2012 Propased Prel�minary Budget and Tax Levy
$
GENERAi, �NFORMATiQN
A final ievy is established and certified in Decernber. As Council Ict�ows, once a preliminary
levy is �stabiished, the amount can be reduced, but it cannot be increased.
I� �hould be noted thafi the 0% Ievy increase provides no opportuniiy to buiid fund balances in
capiial funds {Park Fund, PTRICapital, Public Safety). if Council c�esires ari opportunity to
discuss additional traz�sfers to ca�ital funds, you tnay wa�t to cansider a higher preli�ninary tax
levy.
In order to proceed with budget preparation, it would be helpful ta have Council input. This
would include reaf�rming the preliminary Ievy amount and in.dicating any ather concerris ar
priorities that you rr�ay have after the Work Session discussion.
DIRECTIQN REQUESTED:
1. Direction to staff regarding the 2012 prelirt�inary ievy.
2. Rurther direction to siaff regarding 2012 budgei preparation.
::
Pro�osed Pay 2012 Properiy iax Jmpact Worksheet
Taxing I]istricE: A:den Nills-Pro osed Prelim Lev
STEP 2-Calculate the Impact of fhe Taxing DistricPs Rate oo Residential Homestead Taxes:
1J. Assumes a �i.2`.�. inc�ase in market value from 2011101612.
� E f G H I
�. r�''r � _-7aKmg Fotal ; Tax�ng Fax:ng �;
� Taxab'�e ' ,' []istncE _� Mkt Va7v6 � � Uistqcf ��sf ict �
� �Market 7ax -'Gmss iista share.o# �IyeK�'� r;
�»;;�Valuie , i=Ca � aat k:= Tax ' �_Credit , - � Credit:�� _ •Ta3� i „ .;
-����_� _ �,�AcivalPa 209i°�,`�'
. �_.� ri ......: . ..... . .. ...... .. -
SOO.WD�i,016 � IA�KEI' �6.QOp�,-1016
em�135% (Al2%�I rem�0346 (G�r% lF�-�f5y
1Q. EstineledTaKOa4iclrarod5%oltotalydta: 21'.G
35. 751800 1518 $367.05 523578 549.51 8317.54
19. 275 0D0 2 760 $567.37 5124.00 526.04 5641.33
77, . 35k300 3,541 $856_21 55171 3l3_28 5844.93
78. 505900 5fl74 $1,226_89 5000 5000 $1225.89
39. 758800 8,235 $7,99122 5Q.00 56.Q0 $1,99122
O E F G 31 I
� �7acab]e . � � �- TaXM�
N7arkgY Homestead� Taxabfe OistnGt �` �
�� a ue r.8xeius o'q . Markel �� Taz �: b!e! F� �'
14,Crerfit i.��:.�red�t e.,<>Val�e .' 1 Ca an ' ,� 7ax
aayzoiinsv � 7s.coo�.m� � � v�.000�i.o,s � �e�.c�. � �e�xcl«
cao
Z0. �cti(na�MTir�5V41raieds%�tGmfra�o'.
2i. 15D,000 23,740 126,260
xz. 2rs,eoo i2,ses zsa,ii2
27. 350,000 5 740 ]44,260
24. 500,000 S00 000
23. 750.000 750.000
..>,e;SY.� .E,�::a;�,L-..,�.Pe"icenta-e�Ctianefram'297Lto2672•>� -
26. -1'a5 53'�* -a.4°h
27. -1.2��� .��.3'�i� -E8�'4 �.fi%
28. �1.25c �Z'7'r: .°2'4 2.7%
zs. -�3>6 �r2'.,, = z.i%
30. L2°Jc 1.2:�. 2.2%
ron�cna�ee
Aniwallncr MmWvna
E25.B7 3 2.73
$44 99 5 3 67
FJ
BaIXe �p0i&atire Change
i�aee no�n Fna.xee swr�
auNd i�.aax MaKhk ircx.
{52.335 {50.19}
{Sa oe1 (EO.aap
(55.78} {50.43y
{Si0.64j {SO.Bk}
(533.84) {Sf.15}
M,wa�.� i-ee�wo� cna
Mruatlmeasq M �h�n__,[Y:�u.
S� �7 Sa_10
a�<.za ai.ie
S22 72 5189
$3565 52.97
557.93 $4.83
S'iEP 1- Calculafe ihe Taxing {listrict's Tax RaYe:
Proposed Pay 20� 2 Properiy Tax Impact Worksheet
Tazing District: Arden Hi[Is-No lncr O!c! CalcuEatian
STEP 2- Calculate the [mpac# of the Taxing E]istricYs Rate on Residential Homestead Taxes:
'I3. Assur�es a -1.t% increase in market vatue from 2011 to 2p12.
94.
15.
i6_
97.
i8.
99.
Pay 2072 MV 500,000@1.0 % {87 x E}+ 76,000�.40%
X0.934 remQilS% {612xp� -rem�AB% [G�x°h
20. Estimated Taz District rata as % of tola9 rate 21 %
21. 950,000 1,500 $365.06 $237.40 $4°
22. 272.800 2,728 w"663.91 �126.88 $2E
23. 350,OflQ 3,50Q $851.$0 �57.40 $12
24. 500,40D 5,flQ0 $i,216.85 $0.00 $C
25. 750.000 8,125 $1.377.38 $0.00 $C
26.
27.
28.
29.
34.
Annuai lncrease Monihly incr
($ i d.04) $ (0.84)
($73.84) $ (1.15)
10
STEP 1- Calculate the Tax;ng Distr�ct's �'ax Rate:
Instruc#ions for Ca1culating a Residential Homestead Property Tax:
D. Taxable Nlarket Value of Resident9al Homesiead
Assumes fhaf the Pay 2012 markeE vafue decreased over Pay 2Q 11 by -1. t6°/a.
Co�ntywide, ihe median decrease i� taxa6le market value from Pay 201 � to Pay 2012 is �.OS%.
E. Calc�[late Ihe hEeY 1'ax Capatitv of a Residentia[ Homestead
Pay 2b11: 1 st 5U0,000 af Niarket Value Q 3.0�%, remainder @ 1.25%
Pay 2012: 1st 500,000 of N1a�icet Va�ue @ i.00%, remainder @ 1.25%
F. Calculate the taxinq district`s port9on of the Gross Tax
Pay 2011: muitiPly the Pay 2011 net tax capacity (Ef by the �ay 2091 tax capacify local tax rate {A7j, plus
mulEiply fhe Pay 2Q11 rnarkef value (D) by fihe Pay 20� t market value loca) tax rafe (Al2}
Pay 2012: muliiply the Pay 2012 net tax capacity (E� bythe Pay 2012 {ax capacity ]ocal tax rate (67j , ptus
mui5ply fhe Pay 2412 markei �aiue {C3f by the Pay 2012 market value loca! iaz rate (Bi 2)
G, Calculate the total market vafue homestead credit
Q.4D°/a of the first 76,000 of rnarkef value (E3), reduced by 0.09% on the market value over 76,Q00
The credii decreases as the market value over 76,000 increases, until a 414,OU0 home receives 0 credit.
H. Calculate the {axin district's estimated share af market value homestead credit
The credit is apport'saned to al] taxing districts based on #heir share of ihe total lax rate.
Example of 150,Oa� home : (76,000 x .40% _ $304 ) - (74,060 x .09% _ $65.66} _ $237.4p
Assume the city is 30% of ihe total #ax, then the city recei�es 30% of lhe Credit $237.46 x 30°/a =$79.22
The acEuaE percentage wifl vary depending on the combinatiQn of coun[j+, csty/town, school, and special taxing
diStricts.
1. Cafcu[ate the kaxin district's ortion af the Net iax
Gross Tax (F; minus the taxing district's share of credit (H}
26-30. Calcu[ate the % increaseldecrease from 2Q11 to 2012
(2012 -2fl 11 } ! 2011
�i
�� �1V �����?
Th�� pag� intent�onaliy feft �lank.
1z
r✓�ayor 8 Counci�
EleCtions
Hdmini5tratkon
FinanCe 8 AtlmmisSratfve SerWces
Planning 8 Zoning
Govemmerst Bufldings
Pub3ic Salely
Emergency nnanagement
f�rpiec��ve inspections
Slfeet SNaiMenan�y
Park MaintenanCe
RecreaYon
Celebrat+ng Artlen Hills
Transters
7ota! General Funtl
TCAFP
Cable PUntl
Risk ivlartagement
Park F�ntl
Communily Servires
E�A General Fund
EDF. T1F z3 Coltage Viilas
ED.� Revoiving Furtd
E�A 71F #2 Round Lake
�I Total Spec�al Revenve Funds
�,GO Tax IncremeriS Bontls oF 7998A
Total pebl Se��ce Funds
Equ�pment. Bldg 8 Replacement
PubliG Satety Capitai
CaprYal ImprovemeM Fun[i {pIR}
7o[al Capdal Funtls
Water
Sandary Sewer
Recyci�ng
Sur(ace Water nnanagement
Total Enterprtise Funtls
7otal Operating Reverlues
Other Fina�3Cinq Sources
n+rayor & �ounal
Eieuians
Atlminisiration
Finance 8 ACminisUatfve ServiCes
Pianning 8 Zonfng
Gove�nmenl Buiitlings
PuB��c SafeTy
Emergency Management
Protechve Inspectfpns
Sireet i�AaVn�enance
PaIK Mdi�IB�8�C0
Re4feafi0fl
Celebrating Arden Hirls
rransters
7otal General Fund
rCAaP
�able F�n6
4isk Managemeni
'ark Funtl
�ommunily Services
=pA Generai Fund
_pA TIF #3 Cohage Vidas
=➢A Revolving Fund
_aA TI� i!2 Rountl Lake
7otal Spedal Revenue FuntlS
�ty ai Mden Nilfs
� City-Wide Budget Summary
Revenues
Actual Rc[ua1 8�dge[ Amentled Act�al Proposed Ativp�ed % Chang
FY 2009 FY 247Q FY 201 7 FY 2071 06f3ll20i 1 FY 2472 FY 2Qt2 i 7 vs 12
� ' $ - 8 ' $ - S - 5 - S - o.QO
- - � - - - - 0.00
3,40�_Q92 3,058,045 3.205,540 3,205,540 90.606 3264,992 - 1.85
37,965 ae,OpS 53,6s7 53,677 (39) 68_869 - 28.45
709.�94 55,903 60]00 60:7flq 3a,340 58,9�0 - -y_97
85,493 77,98� 97.474 97,474 6� 89_B10 - -7.86
73548 75.625 T02,387 102,387 7.46� 94.30fi - -7.89
' - - - - � ' 0.00
28R845 207.026 202.360 2Q2.300 66.876 207,30fl - 247
68. 7 37 fi9277 58,199 68,199 38204 69.109 - 133
3,722 3.436 3:500 3,500 2402 3,330 - 1fi6.57
88.08a 99_i09 88.500 88,500 81.516 88,500 - p.40
- 6, 000 t 5 000 7 5, 000 6.850 15_000 - p.Qp
- - ' - - 000
37G8.558 3.l10.A16 3,897277 3,69i,217 34$.215 3.966.116
fi4.557 - 7p.Dpp 76.00p 7 70,000
1Y1.249 97,079 83,fl00 83.000 23,T7i 91.137
27:566 48_377 75,f100 i5A�0 209a 23.000
t0.569 779_363 - - . -
44.638 33 635 4Q,400 4fl 4Q0 77,302 -
18,572 36.201 9,100 9_100 3�4 35.250
385a0 ap,672 32_000 32.000 73� 40_Sa0
�_998 3,392 2500 2.500 86� 2500
5"16,799 5ii,739 460,000 450.090 6.9i7 508.506
829.923 1.544_458 772.060 7S2A00 St.a72 770.887
1 53 - _ _
1 53 - . _
- - l0.60� 10,006 � .
� � �s000 as.zao
59a.825 539,385 580.6�Q SHQ_00{3 242.329 535.�fb
590.825 539,386 590.900 fi05,000 242.129 580200
L730_998 i.854.t48 1_828.160 5.828.160 596902 2_065,205
1_325_812 i.563.770 1_793_833 t.793,8a3 570.328 1_6fi2,547
f08,530 142254 i3fi,885 t36,885 42_994 i45.050
523.938 532,531 SA0,322 540.322 274.534 556 O55
3_689278 a,7t2.772 4299.20a 4299.240 7.433.758 a,a30_857
8,658,586 9,947,025 4,698,417 9,593,417 2,075,574 9,748,954
0 OOSS
-iao aa �
- 207 33%
-7 76 %
- -0.19%
- 12.97%
� -7.32%
- 5.96°k
3.2896
- 3.Q6%
- 247 %
- O,Op%
- 000%
090%
- 0.00 k
� aoo�
� O.flO%
- 6.UD%
- t1.06%
- 000%
- 0.00%
0.00%
- 000�
- �.00 %
nnn�,
123896 77.066 - -
15.000 �2,60� 72,609 72_604
55,000
- o,aox
- 090%
- 0 90°h
� 4fl0%
oao�
O_06%
415_879b
- O.Ofl°/a
- 0.00 %
nnn�,
138,696 30,266 12,600 72.660
1 i7 %
� 4,D0%
4_90 %
53 33%
(1.6Q%
' '760.OQ%
- 287.36°6
- 26.56 %
- 0.04%
- in5n�,
65,Q09 - q75.
13
GO Tax Inaement Bonds ot 1998A
Tolal 6eDl Service Fursds
EqufPmenl. Hldg 8 Replacem2rli
Puh�ic Satety Caprtal
GaA�tal Improvemeni Fun� (Plftl
Tpial Capiial Funtls
V�+aSer
Sanitary Sewer
Recycting
Suriace Vl�aier Managemeni
Total �nterprise Funris
Total O[her Financing Sources
Prior Penatl Ad}ustment
7otal Revenue5
278,425
772 500
20_000
206,060
392,SQ0
28 t,525
281,525
78a,200
25,Q0�
200,400
409, 200
28a.375 264.375
2$4,375 284.375
P83,Opp 783.000
25.000 25,000
zoa.000 zoo,vao
408,000 4fl8,0p6
� 286 596
8]4fl 183,0�6
204,000
$,740 383.000
869,621 T20,99i 704,475 704,975 8,74f1 734,698
S 9,656,2U7 S 40,628,017 5 10,2p3,392 5'k0,2'18,392 $ 2,094,3iq a 90,482,T52 5
$_ 13%
0 p0%
0.00 %
0.00 %
0_Qp%
a. ao^,s
422%
14
MayorB Covnol
Electrons
Aaminislralion
Finance & Adminis[rative Sevvices
Planni�g 8 Zoning
Govemment 8ui14ings
Public Safeiy
Emergency fv3anagement
Profective tnspectfons
' Streel Mainlenance
Park Mamtenance
Recreat+on
Celepra[fng Arden tiills
ReserveslCantingency
TransFers
Toial General Pund
TCAAP
Cabfe Funtl
Risk Management
Park Fund
Community Services
E�A General Fvnd
EDA TIF #3 Cot[age Vlllas
EOA Revolving Fund
EOA TiF #2 Round Lake
Tofal SpeciaF Revenue Funds
GO Tax �n�ement 6onds of tg98a
Tota! De61 SBrviC2 Funds
Equfpmen[: Bltlg & Replacement
PubhC Safely GapilaS
Cap�tai improvement Fund {PiF?p
Tot�l Capital Funds
Water
Sanitary Sewer
Recycfing
Surtace Water Management
Totai Enlerpnse �unds
Total pperaGng Expeq5es
Capilal Ou�lav
Mdyor & CBuncil
ElecFions
Admi�istration
Finance 8 Atlministralive S�vices
P�ann�ng & Zoning
Govemmeni 8viltliags
Pa61ic Safeiy
Emergency Management
?rotettive tnspeclfon5
$t[eet MainlenanCe
PariS MaioieRanCe
Recreation
Celeb�ating Arden Hills
TotaE General FVnd
TCAAP
Canle Fun3
Risk Managemen[
Park Fund
CommuniEy Services
EQA General Funtl
E�A TiF #3 Coitage Villas
E�A Revalving 6und
EDA TIF #2 Round Lake
7o[al $pecFal Revenue FvntlS
City or Arden Hitls
City-Wide Sutlget Summary
Expenditures
�c[ual Actuai B�dget Amended Yf0 Acival proposed Aaopled % Change
FY 2409 FY 2010 FY 2071 FY 2Dt t 6f3012011 FY 20i2 FY Zfl12 11 vs 12
5 76,760 S 57,638 $ 697Q6 5 59706 $ 35,147 $ 74,511 $ - 6899
1,656 16,156 1,720 7.72b - 18,000 - 946,519
370,599 391,579 338,828 338,628 148,575 326,6�2 - J.67q
132,039 750.727 I39,745 139,7d5 72.214 i64,924 - 48.01°
782.686 i88.552 27ll,806 270,806 � 99,887 249.850 - -7.74°
219,a65 795,378 237,870 237,870 57,374 209,44� - -7t.$7°
3:272.292 1,299,9a7 1.362.223 7,362,223 676.458 1 427 043 - 4.32°
7.AOfl &,859 26445 Z6.445 3,123 15,8fi7 - -0p.pp9
2a7,st8 254,240 254.302 259.302 724.772 27t,a}5 - a.fi79
282079 322,795 284,983 28Q_983 754,9�9 302.529 - 7.779
397,752 365,9D6 412_825 412_825 195,862 422,773 - 2A1°�
299,074 218,889 218.953 218,953 99,566 224,106 - 2.35°i
- 19,45& 25,00� 25,0�0 2.422 25,000 - Q,00°�
� - 26.271 2t3111 - ' - -700.00°
- ' - ' - - - S7 [l!]'.
3,398,868 3,499,276 3.669.6T7 3_664_6}7 1,672,311 3,726,326
206.552 17,372 70.000 70.�C70 ta,3S8 70,4pp
66-912 92,6fi3 78.671 78,677 q4,627 78,276
2fi.598 7,523 27,000 27,Q00 53� 20,t30p
726,867 240224 - - 4.483 -
zo.oaa zs,oao zs oao zs.aao .
2.764 545 i2.000 12.00P � 77.032
45.SC7 1 fi73 4,006 4.090 - 4,000
541 1.p94 7.30Q 7.3fl0 4,300
495.251 386,493 2'f7_97T 257_971 60,009 244,699
368%
- 4.00%
-05Q%
25_93 %
0 0o-�
- -rpo.RO%
- 497.94 %
- 0.00%
- U.QO%
0.00 %
i2_22°k
6.00 %
OAO%
090%
- 0_00%
_ ann�,
1.547.9�6 t,678695 i.8i5.859 t815.859 363644 1,978,067
7,266.808 i.262,17g t476.7i7 1.476,7i7 6i7,709 3.487.05Y
it8:196 129,738 135.95� 535.950 56.4i2 735,43i
267.172 327_a35 3fi9.338 369.338 738,697 a05,838
3,300,093 3,4i1.447 3:797.864 3,797.8&4 1,"168,482 3,946,386
7,194,27] T,296,T56 7,680,452 7,680,452 2,400,782 7,917,322
' � - 13
- - - t63 -
- 3.91 °k
308%
- 0.00 %
- o.ao�
- 0.00 %
- 4
- 0.
- 4.
- - 176 -
7,i44 2.750 24000 20.600 5,554 2�,OOi3
i,174 907,477 S.00Q 5,0fl0 {36,773} 5,000
- 15,60a 75:Oaq - 65,000
23i4 943,827 40,009 40,406 (37,221) 90.090
� fl70%
- {1.38°�6
- 8.88 %
4. p(i h
- 0.00%
- 0.00 %
a.oa;s
0_00 %
- 0_00%
- 333,33%
- oaa�
- o.ao�
- 0.4(1 %
- �zsoo�
15
GQ Tax incremen[ Bonds of t 990n
7olal pedt Serv�ce F�ntls
Equrprrsent, 61tlg & Replacement
PubfiG Satety Capital
Capital lmprovement Funr! �PIR)
7oFal Capital �unds
water
Sanitary Sewet
Recycimg
Surface WaEerManagemenl
Total Enterprise Furras
7oia1 Capilal Ouilay
p¢bi Service
GO Tax increment Bonds of 1998A
Talal 6ebt Service
Qther Financinq Uses
Mayor 8 Counci!
Eiections
Adminisiration
Finance 8 Administrative Services
Plann�ng 8 Zanfng
Govemment Butldings
PublfC Safe�y
Emergency I�ianagement
Prolec[ive Inspections
5[ree[ Maireteaance
Park Maintenance
Recreation
Celebratirsg Arden Hfils
iransfers
7otai General Fund
TCAAP
�ah�e Fund
Risk Management
'ark Fund
�ommvnity ServiceS
°DA General Fund
=QA TIF #3 Coitage Villas
=DA ftevalving Fun�
�DA Ti� #2 Rountl Lake
Total Speciaf Revenue Funtls
30 Tax lncremea[ BoaCs rrf 1998A
7otal Be6i $ervfce FundS
-quipmen�, Bidg & Repiacemeni
�ublic Saiety Capiial
�ap€tai improvemem Fund {P�Ry
iotal Capila� Funds
Nd[er
Sanitary Sewer
2ecyding
;urfa�e Water ARanagement
Tota� Enterpr�se F�nBs
Toiai Other �inancing Uses
Total Ezpendi[ures
283.esa 200.003 755.638 755638 t43,aa5 39a,638
i56.543 18,926 95.376 95_376 55 975 1l8,327
7.688.585 777.756 7,571_OOQ 7.974_000 77�g85 1,576,508
1.524.014 990_O85 2.622.614 2:822,Ot4 277.846 2.15� 473
900 258 368.t40 368.14� 306 259,500
7,2�0 85.250 625,t00 &25.t60 � 8g,250
2,390 258 560.00Q 56ff,000 28_545 480,fl00
4.50a 85,7fi6 7553.2a4 7,553,240 28,eafi 628750
7,535,827 1,979,678 4,4't5,254 4,415,254 275,647 3,074,223
279_425 281,525 284.375 264,3'5 28a.325 28s,698
278,425 28t,525 284,775 284,375 284,325 285,698
378.59fi 27Q266 252.600 252,fiW 240,000
378,89fi 270,266 252.690 252fiO4 - 240,000
Z80.1Q0 287,525 284375 284.375 - 286,fi98
2BO.i40 28t.525 28a_375 284375 � 286_fi98
- fi5.OQ0
� - - - - 65.060
39.504 43.000 a3060 43.Oo0 - a3.000
5B.500 62,�D0 s2oao 62 000 - 62.000
34_500 3$000 38.�00 38.000 38Q00
332500 143.p00 743.000 143_606 - 743.090
794,296 694,731 6T9,975 679,475 - 734,698
E 9 799,760 $ 70,252,754 S i3,060,056 5 13,�6a,056 5 3,460,754 E i2,008,94Q $
- 0.00 %
- 47.77 %
- 66_97%
59 9� %
- �23,76%
- -29.57°�
- -85.72 %
- O.DOh
-t4.2996
- -46.fi4 %
- -30_4S%
- 0.82 %
0_82 %
- 0,00%
O,flO %
0_90%
- Ofl0%
- 0,00 h
0.00 %
- 000h
- 000%
- 000%
9AOk
6_00 %
- 9_�F]%
� ffaa�
-094%
-4_99°!a
- 000�
- 000%
- 0.00 %
- nnn�,
0
- n
000%
0.00 %
0,90 %
0.00 %
0.00 %
{7_00 %
600%
0_06%
Q.40%
8.05 %
-8.05°/a
16
Persanal Services
Materials and supplfes
Qther services and charges
Total operating expenses
Capital Outlay
Dent Service
Tota[ Expendifures
�osai
full-i�me Equivafeni Employees
{without 5easonaE and tempora
Cily of Arden Hiqs
Expendit�re Summary
Actual Actual Budget Amended Y7D Actual
`Y 2009 FY 20�0 FY 2011 FY 2p14 06l3V2�11
7.972.720 2,084,034 2.125.957 2.125.957 1.06$.$24
253.329 3fl9,969 279,275 279,Z15 i29,383
4,821.885 4.637.530 5,23D,a69 5,230,069 1,688,053
7,047.344 T_�31_532 7,635,241 7,635.247 2,896,299
1,378 831 2.019.$99 3,$59,616 3.659,616 136,244
278_425 281525 289,375 2$4,375 284,325
678.�96 576.791 5fi1,975 569,975 -
9.383,376 9,9Q9,747 12,141,267 12,141,207 3,316,859
- 20,211 2Q,2�1 -
9,383,376 9,908,747 i2,t51,418 12,16Z,438 3,316,869
23.0 25A 25A 25_0 25,p
2,254,Ot6
277,170
5,386,136
7,9 i7, 322
3,135.223
286,698
fi69,S98
12,008, 94�
�
FY 20i2 11 vS 12
- s.az�r
- -�.73%
2 9$%a
- 3.69°/n
� -14.33%
�s_1
- -7.0
_ p.{
_ _�-�
�7
25,0
City of Arden liills
Function Summary
Generaf Government
Actual ACluaf Budget Amended Y70 Actual Froposed Adopted % Ghange
fY 2Q09 fY 201 � FY 2D11 FY 2U1 # 06/35/2017 FY 2012 FY 2012 3 t vs 12
Personal Ser�ices 542,314 59Q286 542,872 542,812 252,222 527,076 - -2_96%
Maier�als and suppiies 32,825 33,fi37 32,795 32,795 13,556 3U,3�a - -7.&7°/
Other services and charges 708,129 503,798 658,739 558,739 i72,939 654.793 - -O.fiB°/
Totaloperatingexpenses 1,283,269 1,127,727 9,234,346 1,239.346 468,7t7 1,273,5fi9 - -�.BS%a
Cap4tal0�tlay 1,144 2,75o 20,OOfl 2�,ODQ 5,572 20,000 - [}.00%
Fund7o[al 1,2&4,412 1,130,471 1,254,346 1,254,346 47A,288 1,231,569 - 1_82%,
7oTal Ful!-7ime Equivalent Employees 5_9 5.7 5_5 5.5 5.5 5,Q
(without seasOnal 2nd tem ora )
Depar[ments
Mayor anci Councsl 41700
Elecbons 41410
Admfnistratfon 4t30U
Finance 8 Administrative Service 41560
Planning and Zonfng 41919
Govemment Buifdings 4t944
TCAAP 4160F3
Cable a1966
R�sk Managemenl 4198[1
i8
City of Arden Hiils
Function Su�nmary
Pubiic SafeEy
Actual Actual B�dget Amended YTD Actual Proposed Adopled % Change
FY 2a09 FY 2014 FY 20T1 FY 2019 06/3i12q11 FY 20i2 FY 20i2 �1 vs i2
Personal Seroices 2o7,777 213,346 224.772 224,772 11U,464 23U,167 - 2.37°/
MaFeriaisandsupplies 3.016 3,33f1 3,200 3,26(1 7,1p6 3.650 - 14.06%
Other services and cl�arges 1,37fi,032 3,344,31'f #,419,998 1,419,998 694,783 t,474,568 3_64ry,
Totaloperatingexpenses 1,52G,820 1,551,047 Y,647.970 1,6A7.970 8fl6,352 1,705,325 - 3.&6%
Cap�talOutlay 155,543 76,928 95,376 95,376 55,975 778.327 - 86.97%
Pro ramT0laf 1,683,353 1,579,973 1,743,345 1,743,346 862,327 i,88fi,652 - 822%
Total FaA-Time Equivalent Employees 2.7 27 27 2.7 27 2.7
{without seasonal and tem pra )
Sub-Funct+ons:
Publ�c Safety 421�f1
Emergency Ma�agemen[ 42360
Protective InspeClfpns 424D0
Public Safety Capital 48120
19
City u# Arden Hil1s
Functeon Summary
Public Works
Actuat Actual Budgei Arnended YTD Actual Praposed Adopted % Change
FY 2D09 FY 2fl10 FY 2ai 1 FY 2011 0613112D 11 FY 2012 fY 2012 1'I v5 12
PerSonaESeNices S17,571 875,i27 994,632 944,632 477,�18 3,027,527 - $.78%
Materials and Supplfes 149,934 769,&02 14$,985 148,955 E6 498 148,965 - 0.00%
Other services and charges 2,614,607 2,689,313 2,985,25D 2,985,250 779,8&S 3,072,723 - 2_93°1
Totaloperatingexpenses 3,582,i12 3.734,242 4,978,847 4,078,847 1,323,383 4,249,215 4_18%
CapitalOutlay 1,093,Q87 856922 3,524.240 3,524,240 106,995 2,865,896 - -t8.65%
Fr9 ram 7otal 4,fi75,198 4,591,164 7,6�3,087 7,b�3,a87 1,430,376 7,11fi,131 - -6.46%
7otal Fui#-Time Equfvatent Employees 9.9 7t9 i2_1 72,1 429 i22
without seasonat and temppra )
Sub-Funciions.
Streets NFaintenance 4370Q
Capilal ImprovemeM (PIR) 4850a
Wafier U61ity 4944a
Sanitary Sewer L3t�ifry 49490
Recycling 49520
Surtace Water Management 49550
��
City oi Arden Hilts
Function Surnmary
Parks and Recreation
Acival Actual B�sdget Amended YTD Actual Proposed Adopled %a Change
FY2409 FY201p fY20f1 FY2017 D6I3i/201t FY20t2 FY2012 7�v512
Persona15eroiees 904,4b3 465,275 413,7A1 C13.741 199,120 428,842 - 3.65%
tVlaterfals and supplies 66,576 1R3,140 94,255 91,255 48,223 91,255 - 0.00%
Other ser�ices and charges 135,783 96,795 151,782 15i.782 5D,596 151,782 - 0_06%
€otal nperating expenses 606.822 Sa5.211 556,778 656,778 297.849 671,879 - 2.3U°/
GapitalOutlay 128,037 1141_306 5.60p 5,OD0 (32,297j 5.Oa0 - D.00%
pro ramFotai 734.860 1.746,512 SS1,778 661,778 265,553 67fi,879 - 228%u
TOial Full-Time Equfvalent Employees 45 4 7 4_7 47 4_7 4.7
{withouf seasonal and 1em ora
Su6-Function,
Parks A+fairttenance 45200
Recreatinn 45 t 20
Parfc Capital 45200
CekebraUng Arden Hills 45400
2�
_ . ..
City of Arden Hills
Function Summary
�conomic €]evelopment
Actual Acivaf Budget Amended Y7� Actual Proposed Adoplecf % Change
FY 2Q09 FY 2Q10 FY 2D11 FY 2019 0613#12011 FY 2QA2 FY 2Qi2 31 vs 72
PelSonal Sesvices - - - - - 40,4fi4 0_00%u
Matenals and supplies 977 - 3,000 3,9fl0 - 3,�D0 - 0.00%
O[her senrices and charges 47,34A 3,312 94,3D4 14,300 - 32,8fi8 - 129.85%
Tota4 operaling expenses 48,32? 3,312 17,3Df1 17,300 - 76,332 - 34t 23%
Cap�talOutlay - - �5,000 15,6q0 - 65,600 - 333.33%
Pro ram Total 4$,32? 3,312 32,300 32,3fl0 - 141,332 337_56 %
Fotak Full-Time Equivalent Employees fl 6 4 0 a [3.4
withoui seasona! and tern ora
Sub �unctfons
EiiA Generaf 473f}0
EbA Revol�irtg 473D6
EDA TIF Distr iS2 473a7
EDA TIF Dist #3 47305
2�
City of Arden Hills
Function Summary
C3ebt Service
Acivat Ac3ual Budget AmencSetl YTD Actuai Proposed Adopteti % Change
FY 2a09 FY 209 (# FY 2011 FY 2011 U6131I2011 FY 2U32 FY 2012 11 vs 32
Bpnd Principal 225,000 235,006 245,000 245,066 24�,A0� 255,OQ0 4.08%a
$ond En[erest 52,975 46,075 38,875 38,675 38,675 31,248 - -t9_62 %
Fiscal Agents' Fees 450 456 500 500 456 450 - -10.00°/
€ssvance Costs - _ _ _ _ _ _ p ppo�
Total debt seruice 278,425 281,525 284.375 284,375 284,325 286,698 - [3.82°/
pr ram Total 278,425 281,525 284,375 284,37$ 284,325 288,698 - Q.62%
Sub-Functians
GO Tax lncrement Bonds 1898A 47010
23
Proc�ram Total
Sub-Funciipns�
Generai Fund Transfers
Community ServiCss
Public Safety Capital
EOA TIFii2
FY 2009
493�0
45300
48120
47307
City of Arden Hil1s
Function Svmmary
Transfers
Actual Budget
FY 2010 FY 2011
576J91 567 .975
24
Amended YTp ACtua! Proposed Adopted % Chang�
FY 2011 0613112Di 7 FY 2642 FY 2092 1 i vs 12
561,975 - 689.69$ - 79_97i
.�
��`i�EN HILLS
General Fund Summary
25
___
GENERAL FUND SUMMARY
Fund Description:
Th.e General �und is used to acco�nt for the ardinary operations o� the City, which are
financed from taxes and other g�neral revenues, which are not accounted for in another
fi�nd. The tr�odified accrual basis of accou.r�ting is used in the Gerzeral Fund. This is,
expend'ztures at�e recorded at the time liabilities are inc�u-red and revenues are recorded
when received. However, compensated absences are expended "wh�n paid" far
budgetary purposes.
Budget Summarv:
The tl�ree largest revenue sources for the City are property taxes, ck�arges for curreni
�ervices, and iicense fees and pennits. Property ta�es are t�Ze iargest revenue source with
77% of the revenu�, charges f�r current sexvices are 10%, Iicense fees and perrnits are
7%, Entergovernr�ental revenues are 3%, invest�nent revenues are 1%, court fines are 1%
and miscellaneous revenues are 1%. The grap�t be�ow illustrates the projected revenue by
�Ype-
2012 Proposed Revenues By Classification
■ Taxes
■ Licenses & Permits
� Intergovernmental Revenues
■ Charges for Services
� interest on In�estrnents
� Fines & Forfeits
�Special Assessments
� Miscelianeous
26
T`he 2412 General Fund t�udget of $3,96b,326 is a 1.25% Increase over the City's 201 I
budget. Public Safety and General Go�rernment expenditures represent the �argest
expenditure areas with 43% and 26% respectiveiy, while Park & Recreation represents
17%. These areas account for 8b°/n of the budgeted expenditures wit�in the City. The
re�naining expendit-�res are represented by Public Wor�Cs at S°/a, Econ.omic Developme�t
at 4.0°/a, Transfers at 6%, Capital Ouilay at 0.0%, and Cantingency budgeted at 0%. The
graph below illustrates the budgeted expenditures by department.
2012 Proposed Expenditures By Department
27
� Generai Ga�ernment
� Public Safety
� Public Works
� Park & Recreation
� Economic Development
� Contingency
� Fransfers
� Capital Outlay
Generai Fund Sumrr�ary
2012 Budget
Actual Actuat Budgel hmended AcFual Praposed Adopted % Ghange
FY 21309 F'! 201fl FY 2011 FY 2011 Gl301201] FY 2012 FY 2i112 11 +s t2
Taxes 2,835,253 2.8fi7.028 3.069.925 3,069,925 [8.361j 3,070,525 - fl.02%
Licenses and Permits 318,948 255.2$5 252,606 252,fi00 131,fi72 255,850 - 4.5835
Other3n[erga�emmental i30,557 158,981 67,OU4 61,IXi0 38,009 715,582 - 89.48%
Chargesfor5enices 395,28Q 388,637 � 386,601 36fi,fi01 t65,199 403,775 - 4.4445
Fines 8 Forfei[s 29,668 28,549 50,441 5U,441 7,510 d5,462 - -9.87°/a
Special AssessmeRts - - - - - 210 - fl.9055
Misce!laneous 42,945 53,p54 76,656 76,fi50 14,787 '73,922 - -3.56%
Transfe�s - - - - - - fl.0096
7otal Revenues $ 3,752,563 $ 3,7t1,5S5 $ 3,897,217 $ 3,697,217 $ 348,215 $ 3,965,326 $ - 3_TI°k
Ex�enditures bV Departrnant
Mayor & Council $ 7fi,7fi� $ 87,839 $ 69,706 $ 68,7t16 S 35, F41 S 74,511 $ - 6.89°�
Elections i,656 16,756 1.720 1,720 - 18.000 - 946.51%
Administration 370,599 391,510 338,828 338,828 t48,575 32fi,612 - -3.St%
Finance & Suppart Senices 132,039 150,727 139,745 t39,745 72,214 1fi4,920 - 18.01 %
Planning & Zoning 582,688 188,552 270,806 27f1,806 99,887 249,850 - -7.74°k
Go�emrnent euildings 219,455 195,378 za�,a�a 237,870 57.374 209,400 - -iS_9796
Puhlic 5aTety t.272.292 1,299,947 1,362.223 5.362.223 G78,458 1,421.493 - 4.32°k
�merqency Man�qement 7,406 6,859 26,445 26,445 3.123 15,867 - -4fl.i3046
Protective Inspections 247,�19 254,24p 259,302 258,3a2 424,772 27T,495 - 4.fi7%
Street Mainienance 282,U19 322,795 280,983 284,983 45A,814 302,829 - 7.77%
Par1c Mainienance 397,752 366,906 qt2,825 412,825 195,862 422,773 - 2.41%
Recreation 209,070 218,889 218,953 218,953 99,566 224,106 - 2.3595
Celebrating Arden Hiils - 19,416 25,006 25,000 2,422 25,OD0 - 4.40 %
Resen�eslCoMingency - - 20,211 20,211 - - - -t00.00%
Transfers 378,fi96 270,256 252,660 252,fi00 - 240,000 - -0.99%
CapitalONlay - - t78 U.00%
Tota9 Expenditures $ 3,777,564 $ 3,769.482 $ 3,9i7.2S7 $ 3,917,217 $ 1,672.A87 $ 3,966.326 $ 1.2595
Fund 8alance -January 1 2,145,930 2,120,929 2,062,962 2,062,962 ' 2,062,962 2,042,962
Excess Retienue 6eer Expertditure (25,40i) (57,967) (20,060j (20,000� (1,324,272) S(]) -
Fund Balance -Decemi�er 31 $ 2,120,929 ffi 2,062.962 $ 2,OA2,962 $ 2,042,962 $ 738.689 $ 2,042,96i $ -
28
The previo�s ia61e summarizes Ehe General Fund Revenues by ciassification and
expe�ditures by departrnents, while the table beiow summarizes the General Fund
revenues and expenditures both by classification.
City of Arden HiEls
General Fund
Act�al Actual BuQget Amended Actual Proposed Adopted °k Change
FY 2009 FY 2fl10 FY 2013 FY 2011 6130111 FY 2Q12 FY 2012 11 �s 92
Revenues
Taxes
iacenses and Permits
Other Intergotiemmental
Charges for Senices
Fines & Fo�fei[s
Specisl Assessmen[s
Miscellaneous
Transfers
%WI Reuenues
�endihlres b�Cateqory
PersonaE Senices
Materials and Supplies
OfherSeruces and Charges
Capiial Ou11ay
Transfers
ConfingencylResenes
'fotal Expenditures
2,835,253 2,867,928 3,Ofi9,925 3,0&9,925 (8,961) 3,07fl,525 - 0.42°k
3t6,849 255,265 252,600 252,fi00 131,672 256,850 - 1.68%
130,557 11$,98i 81,000 6i,000 38,009 135,582 - 89.48%
395,294 388,fi37 386,603 386,60i ifi5,199 403,775 - 4.44%
24,fi68 28,549 50,44f 50,4Ai 7,5iQ 45,4fi2 - -9.87%
- - - - - 210 - 0.00%
42,945 53,054 76.554 76,fi56 14,767 73.922 - �.56%
- - - - - - - 0.00%
$ 3,752,563 $ 3.771,515 $ 3,697.217 $ 3.897�.217 $ 548,215 $ 3.966,326 $ - 1.77%
S i,3IX3.333 $ 1,358,488 $ 1,318,470 $ 1,319 470 $ 677,4fi1 $ i,343,824 $ - 1.85%
162,905 226,136 195,130 195,130 99,973 188,085 - -3.6196
1,435.629 1,914.592 1,129,806 2.129.805 894.877 2,194,417 - 3.03%
- - - - 176 - - 0.00°6
378,696 27Q,2G6 252,60D 252,600 - 24Q,(i�0 - -4.99°,6
- - 20.2i1 20.237 - - - -100.0096
$ 3.777,564 $ 3,769,482 $ 3,9f7.2f7 $ 3.937.217 $ 1.672,487 $ 3,966,32B $ - 1.25%
FundBalance-Januaryl 2,145,930 2,�20,929 2,Ofi2,952 2,062,962' 2,062,962 2,r342,962
Exce55ReuenueOuerExpendituse (25,{101j {57,867) (2D,000� (20,00�) {1,324,272f (Q)
Fund Bafance-Decem6er31 $ 2,120,929 $ 2,062,362 $ 2,042,982 $ 2,642,952 S 738.689 $ 2,{i42,961
29
�Vhat Do You Get foY You� A�den Hills Ta� Dotlar?
�a�� &
Recreation
17 Cents
Pubiic Safety Pubiic Works
43 Cents 7'/z Cents
, . ` ,..��..��
� s � �,. � � ;�_ .
� '' �����.�.� ���.��� ��
ti f -' - : �- T i. .. , .: �= �
T$1! 1ifliL 1511C6k9.iRllGCp '. ��-'P� :' -' '
� 1Wt6tl6kGiT'i 4Y�l�:UtO RAfVATE y �: ;
' �:�� � B Oay�40.
; � :K ���,,�
� a y� r ¢:�
& k'' ,,
F
i: -
^ � ,
���''#;L1��� � ' A t �
A. ' -"' 3 Y �' yl
'- t ! �r"NA 3 '.rx'
l,�- / i� �;�6' � � �,'"i �y � w
lA��� � 18�. 3+'}���
y,�'�iY . ,�'#.Sh s- . � :'_ '� �E
S��
�"S :z�� �i.. � ,� ��tf. ,p; 're�.. . � .21.,.
Transfers
b Cents
A$272,800 home generates $64I in aru�ual pxoperty taxes:
This coines to$53.00 per month for 2Q 12.
What couCd you purchase foY $53.00 a month?
4NE 4F THE5E...
❑ One Fnonth of cable service
❑ One hardback book
Q One month at a gym
❑ Three Compact disks
❑ Dir�ner for two
❑ Movie and snacks for a#'a�ily of four
ALL OF THESE...
Q 24 hours Police Protection
Q 24 hours Fire Protection
Q Zoning and Subdivision Service
Q Curbside Recycling
Q Leaf and Brush Callectio�n
Q Paved ar�d Maintained City Streeis
Q Snow and Ice Re�noval
Q Street Lighting
Q Parking Lot Maintenancs
Q Well Groomed Park and Lake
Q Right-of-Way Mowing
Q Special Events
.� o
Generat Governme�t
ZG % Cents
_ __ .. _ ...... .
_ . .. ..... ... .... ..
Estimated Cost of City Services
�272,800 Homestead in 2412
Actual Cost of City Services
Pay 2012 Properly Tax Support
for $272,800 Homestead
Ci#y Service Perc�nt Amount Mon#hly
Category Acrtua[ of Levy of Le�y Cost
Genera! Government
MayorlCouncii, Adminis#ration,
Communications, Elections, $1,043,293 26.3% $169 $14
Auditor, Assessor, Legaf,
Planning
Public Safety
Suilding InspectionlCode
Enforcement, Couri, $7,7fl8,325 43.1°/a $276 $23
Pofice Contraci, �ire, Ambulance,
Humar� S�rvices, Ar�imal Controk
Public Works
Engineering, Streets, Street $302,829 7.6% $49 $4
L.ighting, Ciiy Buildings
Parks �a22,773 10.�% g68 $6
Recreatio� $2�49,1oB s.3°�a $40 $3
Transfers $240,Ofl0 6.9% $39 $3
Reser�es $o o.o% �o $o
Capital Projects $o o.o% �o $o
TOtaIS $3,966,326 � 00.0% $641 $53
31
_ _ __
REVENUES
Acti�vi Descri tian
To record and maintair� a�l general operating revenues of the City. The general fund is
used to account for all financiai resources except those required to b� accounted far in
ariot�er fund. Tliese reve�ues will be used to finance the g�neral operating expenditures
of the City.
2012 Obiectives
1. Maintain stable, canstant revenue sources.
2. Maintain a iow tax raie by reviewing the casts of services pravided and charge
appropriately for those services.
2Q12 Budset �ssues
Th� �eneral Fund's �ain revenue source is property taxes. Property taxes made up 77%
of the 20 i 0 bu�get and 78% of t�e 201 � budget. For 2012 property taxes make up 78%
of t�e total General Fund revenues. Begir�ning in 2012 there wil� no longer be a MaF-ket
Value Hamestead {MVHC) tax credit. The 20 i t legislature did away with the prograzn
and ha�ve replaced i# wzth a new program which reduces tl�e taxable vatue of a
homesteaded prope�ty. The oid system gav� the homeowner a credit on their tax bill and
then the State rei�bursed the iocal units oi government for the credit, however in the last
four years the credit was either unallo�ed by the Governor ar c�t as part of the Tax Bill to
balance the budget. The City of Arden Hills had not received this credit for some time
and had been budgeting far the Iass in revenue. The new law gives a reductian directly to
the homesteaded praperty by reducing the taxable value of the property, thus takir�g the
State and local gov�rnmer�ts oui of the eq�zation. This change did, however, spread ihe
reduction in taxes an t�e ho�esteaded properties to ali other properties in the jurisdiction.
Oik►er revenues beside the are budgeted. at tk�e relatively the sartie level with the
exceptions of Water Tower Antenna RentaIs based on the current contracts; Fines &
Forfeiis which has seen a decrease in Highway Patrol fines the last few years; ar�d
Intergovernanental Revenues are increasing as we are no longer budgeting for th� "loss"
in MVHC.
�n 2008, Charges for Services were increased as ad.�n.in:is�rative charges to ot�ier funds are
now being charged — these flu�tuate based on the esiimated expenditures in each of ti�ese
departments.
Bud�et �u�nmary
See next iwo pages.
32
Genera� F�nd Reven�es
7daes
701-A7300�1010 CurtenE Atl Valorem Taxes
1 �id1360-31011 Paymen[s in Lieu af Taxes
1oi-a130n3102� �efnquentqdValaemTa�ces
167-41300-31030 Mobile Home Tax
147�t1300�1440 F'iscal �isparities
ifli-4130D37510 Aggregate Remowl Tax
1Q341300-31910 Penalties 8 IMeres! ae Taxes
161-4730a31920 Forfeited 7'ax Sales
Taal Ta�ces
Lieensesantl Permifs
79SJ3130032110 Liquo�, On Sale & Surtday
16i�13i30-32111 Liquor.06Sale
3 30
10t-413W-32750 Inspeclion Fees
79i�4�3[�D32160 Contraciors
101di94U32170 Rental RegWation Fee
1 01-41306-32 7 80 Business Licenses
191 d3301�32'181 Olher Business LiclAertniLs
101-0i3pp-32182 TabaCCo laCense
1014240a32210 Plan Reuew8 Sldg Permits
t01d2400-32220 Mechanical Pertnits
101�240632230 PlumbEng Pemiits
101�'F39032240 Animallicenses
t0i-4i910:12250 Sign Permits
t01-4i30Q32250 Sign p0rmit Renev.el
707-424003?2C�0 Electrical Pertnds
t01d240Q32270 lltilify Pertnit Fees
107�d2400-32275 Fre Suppiession Permits
f01�1240 0 322 78 Fire Pertnit Plan Check Fee
107�t97432279 ErosioNGrnding Permit
101�ti300a72280 Other Non6usirsess CiclAertnit5
7
Total Lir.enses and Prnnfls
InMrgavemmerttal herenues
107-01300�3402 MaMet Value Homasleatl Cradk
107�-01300-33403 Mo6iie Home Hamestead Credit
101-01300J342ff Slate PERA Aid
107-92700-33A76 PoliceAitl
101-03100-33418 MSAMainYenance
]Ot-41910.i3422 StateGranls
f0711741Q�3362T Other Covnty Grants 8 Aids
Othet IMergotemmeMal
Charoes Wr Services
i01�791034193 Zaning and SubdiWsion Fees
fU1-419 7 634 7 04 Plan qiecks�g Fees
401�1300341Q5 Sele aiMaps and Pu6lications
;07-41910-39106 Plaf 8 qlher FeCS
{0147300-34198 Admin Chgs Gom olher Nnds
301-4150034108 Admin Chgs finm olher funCs
101�1940341a8 Admin Gtgs from olher funds
101-47910-34170 Znning Permit Fees
�01-41§OQ�34250 Susirtess Su65idiary App Fee
101�t30034120 WaterTweerAntennaRentals
f07-413(3034121 IXherGenerai Grnt Charpes
IOi�2700-34202 FalseAlartns �
� a7-a27�0-3a206 lmao�nd Fees
109�2400-34207 State Building Cade Surcharges
101�240034208 pty Buiiding Code Surctiam�es
f 01�19443410t G1ty Haii Rentai
IO7-452D�34300 Yark Faciliiy Rcnfal Fees
107fi52f3034307 YaM Program FiHd Use
107-45200-34302 Adult Program Field Use
109�5420-34730 Summer Alaygraund Fees
107-45i2434740 Summef Trip Faes
IOi�l5t2(Y3478i Adult Pmgrams
103�552Q347$2 Yo�lh Programs
14Sd5i2R34785 Atlult Saftbafl
�Ut-a5s20-347go AM1erSchaa�Programs
IOt-05S2034791 Special Elenls Programs
I OT-4191434950 Olher Cha<ges for Senices
Tataf Charges torSeraces
FY 2009 FY 20i0 FY 2611 FY 2034 6I3Wi1 FY 2Q72 FY 20t2 11 vs 12
3 2,558,Q94 S 2,646,702 5 3,f149,964 $ 3,640,964 $ 17,350 3,040,964 E - 0.064
- i7a - - - - - a.00ro
25,924 {25,318f 21,461 2i.461 (21.397� 27,4fi7 - Q.q6%
6,416 7,1364 7,500 7,500 1,838 7,SQ0 - 0.00°i
244.684 240,799 - - I4.823) - - U.QD4
{497) {2,999j - - (7,929} - - p.ppy
632 fi02 - - - 500 - 0.005
_ _ Q.005
2,835,253 2,867,�28 3,069,925 3,069,925 (8,96i} 3,070,525 - 6.62°�
24,750 23.B20 25,OW 25.000 24.t00 25.000 - 0.00°i
d40 450 ' ' fi40 ' - 0.005
' ' - - 906 - - Q.06h
4,890 -0,&56 5,5130 5,5�0 3,800 5,500 - 0.005
3,OSP 2,526 3,400 3,600 2,000 2,600 - -23.534
€0,521 1F,686 f3,W0 13,000 9,62b 13,W0 - 0.009
300 3.465 A,tlOtl 4,000 1,456 4,400 - 0.009
- - - - 1,(3ao - - 0.005
i7i,253 t23,748 128 6�0 728,�0 50,B4i 533,000 - 3.914
42.084 25.66� 26.OW 26,900 t1.927 25.000 - 0.009
4fi,896 8,066 36,OD� 10,OW 3,424 10,000 - P.009
3,345 i 999 3,560 3,500 1,335 2.000 - fi2.865
800 800 i.300 1, 300 45p 85p - 34.629
- S 8W - - 1.540 2 WO - 0.00°
25,853 27,)48 20.000 20.OW 42.732 20.000 - 0.009
8,720 5,879 340 300 i,575 300 - 0.009
5,392 7.776 fi,DD� 6.D00 ?,264 fi.000 - 0.�°
l.811 - 3.000 3.000 238 3,000 - 0.009
S,OSO 3,575 1.600 1.600 S.�QO S.fi00 - 0.009
i.635 A.520 2.000 2.OD0 70D 2.W0 0.004
3t8,849 255,265 252,600 252,600 134,6T2 256,850 - 1.689
68 (Sfi} (81.774� {67,7741 ' ' '
3,683 3,522 - - - - -
5,179 5,179 5,179 5.179 - 5.179 -
43.973 45.77i 44.9A8 69,9A6 - h�,844 -
67.649 68,559 67,649 67.fi49 38.009 68,559 -
4Q.000 ' ' ' ' ' '
530,557 fF9.961 81.00� 67900 36,009 175,582 -
- 50 - - - - - O.L
82,60& 47,403 42,000 42,900 27.587 42 000 - p.[
21 '!2 - ' 9 ' - O.0
FQ,772 57,35$ 19,000 11,000 B,675 11,000 - OS
48,802 3i 647 23,310 23,310 - 76,883 - -27.`
28,168 40,890 4Q,177 40,117 - 50..347 - 35.4
85,346 77.860 97,474 97,474 - 89,810 - -7.E
t.257 - 1.20p 1 200 180 850 - -29.1
' 2,pp0 _ ' _ 2�000 - O.0
63,609 fa5,759 65,000 65,000 44,055 75,655 - 76.E
2,670 3,385 3.3P0 3,300 3,4�1 3.400 - 3-C
350 850 2,000 2,000 (5�) 7,000 - -SO.0
- - - - - - - O.0
8,821 8,751 B4O00 8.000 3,441 8,000 - O.0
3,016 - 1,000 1,000 325 1,OOD - O.L
- 130 - - 60 - - 0-L
3,722 9,636 3.SOp 3,500 2,402 3.50D - 0.{
_ _ _ ' - a,23o - O.0
- - - - - 1.600 - 0.0
30.704 i2,484 12,000 12,000 72,507 12,000 - O.0
34 I341 ' ' ' ' ' O.L
i4,860 3i,835 17,000 17,W0 25,026 23,OOD - 35.e
43,P48 36,884 42.OW 42,006 32.721 39,000 - -7.1
3�840 ' ' ' ' _ - 0.L
i2,800 SS,855 14.000 14,p00 8.869 11.D00 - -21-4
4,298 3,735 3,500 3.5�6 7,643 3,500 - O.L
97 250 200 200 355 ' '-100.t
395,240 389,737 386,60t 386,B6t 565,199 403,775 - 4_4
33
__ _ _ __.
R AmentlCd YTE] ACYuaI Proposed Adoptetl % Change
i FY20A1 6I30/91 FY2012 FY2012 i9vs92
Highway?atrol Fines 788 733 10.qoo 1o,000 7,6y5 a,oclo
�WI ForUaitures 3,132 - 1.4�D i,D00 - 1,000
Violatlons Bureau 23,84d 21,675 23,fl00 23.Q00 5,479 23,000
iabacco Fines - 700 - - - -
qdministrati�e �ines - - 11,U00 11.p00 - 12,000
Forfeits 347 3,905 5,441 5,44� 336 5.4fi2
Tatal Fines & Fofieits 2Q1i1 27,073 50,444 50,44� 7,510 45.482
SpeciaE Asscscmente - - - - - Z�a
Special Assessments - - - - - -
Oe]inquent Sp Assessments - - - - - -
Penalties antl int Sp Assessmeats - - » - - -
PrePaid Special Assessments -
7otal Special Assessmants - - - - - 21�
M€seelFaneaus -
interest frtcoma 31.941 29.8fi7 4q6oO 40,000 6.a38 35,000
Contrtbutions/�onations 1,385 581 3,600 � 3.600 - 3,600
ContributionslDonations - - - - - -
COntributlons/�onations 500 2,3W - - 75O -
ContributlonslF]onatlons - fi,00O 45,000 15,000 6,850 15,Q00
Con�butions/Qonations - 1,800 - - - -
Gandltlate Filing Fee - 72 - - - -
peve[aper Reimbursements - - - - - -
Conduit Oe6t Application Fee WU - 500 SOO - -
ContlWt �e6t Feas - 4.778 30,00� 10,000 - 9,522
fJight l7me Consfructian Wair�er - 25O - - - -
Other MiscaAaneaus Re�,enue - - - - - -
3UEiscepaneous Reimbursements 468 468 550 SSO �95 550
Misce[faneous Reimbursement t.245 9fi2 4,000 4,��fl 193 1.259
MisceFlaneaus Reimbursement 3,797 337 3,OQ0 3 Ofl0 337 3,000
MisceElaneous Reimbu�sement - - - - - -
Artvate Street Light Reimtrurserrtents - - - - - -
MisceHaneous Reimbuesement 3,109 5,985 - - - 6.000
Fire InspecUon Reimbufsemertk - - - -
FotalMisce�ianeous A2.945 53,33y 7s,eso 76,650 75,te3 73,922
Total Operating Revenues 3,748,956 3,710,416 3.897.217 3.897.217 348,59'I 3,966,326
Other Financ�ng Sources
Sa{es af General Fixed Assets - - - - - -
Transter
Total dthar Financing Sources - - - - - -
Total General Fund Revenue $ 3.7A$,956 $ 3.710,4t6 $ 3,897,277 $ 3,897,277 $ 340,591 $ 3,96G,326 $
S
Mayof 8 Council $ 76.7fi0 $ 67,839 $ fi9,705 $ 69,706 ffi 35,144 $ 7Q,511 $
EI�Ct�ons 9,656 l6,'t56 1.72U y.�za - ae,000
Administration 370,599 39f.5i4 338,828 338,828 748.575 326,6'12
Pinance & Ac4ministrative sen,[ces 432,Q39 t50,727 139,745 939.745 72,214 754,920
Planning & Zoning i&2,8$6 786,552 27q806 270,8o6 99,$87 249,850
Go�,emment Bvildings 219,465 195,378 237,$70 237.876 57,374 209,460
Pub1iG Safety 1,272,292 i,299,947 1,362,223 i,362,223 878,A58 1,421,043
Emergency Management 7,406 6,659 26.445 2fi,445 3,123 �5,867
Prntecriue Inspections 247.1 i 9 254, 240 259.302 259.302 124.772 271.41 S
Street Maintenance 282,019 322,795 2$4.983 286,983 154,919 302,629
PaAc Maintenance 397,752 368,306 412,825 472,825 195.862 422,773
RecreaGan 2a9,o7o 278,889 218,953 218,553 93,566 224.1D6
Ce[e6rating ArGen Hills - 79,4'16 25.000 25,000 2,422 25,000
fteseaeslContingenCy - - 20,219 20,2t4 - -
Transfers 376,696 270,266 252.600 252,600 240,600
Total Operatlng Ezpenses 3,777,564 3,769,482 3,917.217 3.917.257 1,672,341 3,966,326
Mayor & Caurtcil - - - - - -
8lecdans - - - - - -
AUmiNsVa[ion - - - - - -
Finance & Administraii�e Services - - - - - -
Plannin9 & Zoning - - - - 73 -
Gor,emment Huildings - - - - - -
Pv41ic Safaty - - - - - -
Emergency iVEanagement - - - - - -
Protecti+.e [aspections - - - - - �
Straet Maintenance - - - - �s3 -
?ark Maintenance - - - - - -
i2ecreacian - - - - - -
Ce[eGrating A�de� Hills - - - - - -
Transters
Totsd CapiWE OUEiaY - - - - i76 -
Total Ganeral Funtl �cpenses $ 3,777_564 $ 3,769,482 $ 3,9�7,217 $ 3,977,217 $ 5.672,ae7 $ 3,566,326 $
- O.UO%
- -12.54°h
- 0.00 %
- �.00°ti
- 0.00°h
- O.00%
- o.oa �
- 0.00 %
- o.00�
- -�ao.00ss
- -4.79°/
- 0.00�
- OAO%
- 0.06%
- -68.75%
- 0.00%
- 0.00%
- 0.00�ro
- 0.00 %
0.00°�
- -3.SG'/P
1.77°h
- 0.00 �
0.00 %
- 0.00 %
4 _ 77%
- 6.89 %
- 946.51�
- -3.fi1%
- 18.01°h
- -7.74 h
- -37.97%
- 4_32%
- -b0.0046
- 4.67°h
- 7.77%
- 2.41 %
- 2.3596
- D.00%
- -100.00%
�1.99 %
- i.zs�
- 0.00%
- 0.00 %
- 0,00%
- 0, 00 %
- O.Op�
- Q06%
- a.aa�,
- 0_00%
- 0.00 %
- O.OQ%
- O.OP�
- o.oa�
- o.aa�
D.DO%
- 0.00 %
- 1.2596
34
_ _
.�.-
EN H�LLS
This page �eft in�entionally blank
35
MAY�R AND COUNCIL
Function: Generat Gavernment
�upervisor: Mayor & City Coancii
Fund #: i01
Activity#: 4110Q
Activitv Scope
The Mayor and City Counci� are responsible for tl�e forix�ulatxon of policy and the
passage of laws governing t�ie City of Arden Hil�s. Members participate in various
cornmittees, as well as direct staff, #hrough the City Administratar, as io their overall
goals for the City. This depart�r�ent provides %r Mayor arid Co�ncil cornpensation,
Coi�ncil meetings and �vork sessions, managemeni consul�tants, �emberships, and
publishircg legal notices. F�u�ding �or the City's newsletter is included in this budget, as
is funding for the Annual City Councii Retreat Facilitator.
ObMectives
1. Adop� poFicies and ordinances coz�sisteni wit� Council's position on growth,
zoning, and f na.�cial s�rategy.
2. Continue to work on the development af th� TCAAP property.
�ssues
Reduced tax capacity and levy iimits which place pressure on tk�e ability to
finance City operations at current levels.
2. Public sale of the TCAAP proper�y.
Measurabie Worklaad Data
None developed at this time.
Bud et Co�nmenta
The 2012 the Mayor and Council Budget is proposed ta increase by 6.89%. In 2411, the
Mayor and City Council begar� using laptops a.nd wireless cards, $1,610 has been
budgeted for the mot�thly cast of the wireless cards. Ten six-page newsletters have been
included which is an increase frozn tl�e previous year's budget of � 1,100. Trainin.g ha�
been increased by $2,24� as more Cou�cil mer�bers are now attendi�g training and
conferences.
�
B_ud�et Su�nmary
Function: Genera3 Gaaemmeot Depa�imenf: Mayor 8 Council
Appmpriation petai�
Actua! Actaal Budget Amended Actua] Proposed Adapfed °k Change
Actiury FY 2009 FY 201 D FY 201 i FY 2011 613D1201 i FY 2012 FY 2012 11 +5 12
PersanalSeruices 31,176 3i,199 37,186 31,18fi 98,892 33,f71 - -0.45%
Materials and Supplies - 881 - - 133 - - O.OU%
Seruices and Charges 45,584 35,759 38,520 38,520 i6,116 43,34� - 12.51%
7otal dperating Expenses 75,764 67,839 69,706 69,706 35,141 74,511 - 6.89%
CapEtalOuHaY - - - - - - - 0.00%
OepartrnentTofai 76,760 67,839 59,706 69,746 35,141 74,511 - 6.89%
�und'mg Source: General Fund
�7
�
ADM]NXSTRATION
Function: General �avernme�t
Super�visor: City Ad�inistrator
Fund #: i01
Ac�ivity#: 41.300
Activiiv Sco�e
City Administration provides the averall directio� o�the City, as deterinined by the
Cauncil and Mayor. The Cit� Administrator serves as Chief Adrninistrative Officer for
the City, ensuring that laws, ardina.�ces, and resolutions of the City Cour�cil are enforced
and implemented. The Aclministrafiion Department is responsible for adrr�inistering
Council po�icies, coardinaEing Council agendas, and providing support to other functional
areas within ihe City.
The City Attorney acts as ar� advisar to t�e Council and siaff on legal matters and
represents the City in the Iegal acfiions. He prepares the contracts, ordinances, legal
opinians and l�gal docuinents needed for the operation of City government. The Ciiy
Attorney also ser�res as City Prosecutor.
City Engineer services are �rovided by the City af Roseviile. Generai Engineering
exper�ses are included in the Administration budget.
Ob�ectives
1. Assist City Council in s�tting poiicies and procedures in accordance with
Council's positian.
2. Provide direction and ieadership on major city projects, budget rnanagemeni;
oversee performarice evaluation and long-range planning_
Issues
I. Tmplications due to the decrease in ta.�c capaciiy and levy limits for the City.
2. Lang-range comprehensive TCAAP plat�ning.
3. Long-range comprehensive public safety planning_
Measurable Worklo�.d Data
None developed at this tirr�e.
Bud�et Commentary
T�e 2012 Administration operating budget is decreasang by 3.61% over 20I 1. This is a
result of arganizational changes, Adminisirative Services have been transferred to the
�inance departrr�ent. T�is chaz�ge ir�ciudes iransferring all costs associated vvith the
Deputy Clerk and Human Resources. Liability ar�d Property ins�rance costs have been
reduced as so�ne costs have been shifted �o the EDA for its share of costs frorn this
38
__ _ _ _
department which previously had been absorbed by t�e Generai �und for this department.
Since administration benefits all areas wit�in the City, an adrriinistrative charge was
established in 2008 to r�cover costs frorn alI func�s based on the support pxovided from
this depar�ment.
Bud�et Summary
Punction. General Go�emmenf Oepartment: Adminisiration
Apprapriffiion �etail
ActuaE Acfual Budget Amended Actual Propased Adopted % Change
AGii�ity FY 2009 FY 2010 FY 201 f FY 2011 8130I2011 FY 2012 FY 2012 11 us 12
Total Persanal Services 224,97t 235,475 €97,028 197,fl28 iQ1,978 195,883 - -0.58 %
Total Materia[s and Supplies 1,903 2,658 - - 1,858 - - O.Ob%
01herSenaces and Gharges 143,725 152,377 t41,B00 441,Sfl0 44,938 i30,729 - -7.87°�
TotaE Opera#ing Expenses 370,599 39i,510 338,828 338,828 148,575 326,612 - �.61%
TataE Capital - - - - - - - 0.00%
Department Total 370,599 395,510 338,828 338,828 148,575 32fi,672 - -3.61 %
Funding Source: General Fund
�g
ELECTIONS
F�nction: Gencral Gavernment
Sugervisor: Deputy City Clerk
Fund#: 101
Activity#: 41410
Activity Scape
This department covers the cast of administering ail Federal, State and m�znicipal
el�ctions. This includes t�e preparatian of any and all absentee ballots, organizing the
polling places, election judges, and vote ta�ulaiions.
Objectives
1. Stay currenfi on election laws.
Issues
1. Stay current on election iaws.
Measurable Warkload Data
None de�eloped at this tirne.
Budget Cornmentary
City elections are �eld in even numbered years, coinciding with general electians. This
creates a 946.5 i% increase over last year's budget Perrnanent voter registrations files
are �naintained by Ramsey County. The City is respo�sible for providing booths, vate
tabuiation equipment, elections judges and City bailots.
Bud�et Summat-v
Function: General Goremment Qepartmenf: Elections
Approprialion Dp.Sail
Aclual Actual Budge4 Amended Actua[ Proposed Adopted % Change
Actiuty FY 2009 FY 20iQ F1' 2011 FY 2Q93 6I3472013 FY 2012 FY 20�2 1i u, 12
Personat Senices - 11,856 - - - - - 0.00°k
Materials arod Suppfies - 67fi - - » - - 0.00%
OtherSenices aod Charges 9,655 3,424 1,72p i,720 - 1$,�00 - 946.51%
7otat Operating F�cpenses 1,556 16,f56 9,720 1,720 - 18,000 - 946.51 %
�ota1 Capital - - - - - - - O.Uo%a
I�parlmentTotal 1,558 16,156 9,720 1,72U - a8,000 - 94s.51%
FurWing Sauroe: Generat Fund
40
I'�l\«\t�1� :�f�l� _�y7:M��1 ►���f/.r�l�.�
F�nction: General Gover�ment
Supervisor: Director of Finance and Administrative Services
Fund#: i01
Activ'rty#: 41SOQ
Ac�iv' Scope
The Finance Departmeni conducts t�e financial affairs of the City of Arden Hills in
accordance wiih the Governtnent Accounting Standards Board (GASB) and Generally
Accepted Accounting Principles (GAAP). This includes protecting the assets of tl�e City,
the initiatian of financiai plans, inv�stment and debt rr�anageman�, re�view and
imp�ementation of internal controls, and acco�nting far ev�ry f nar�cial transaction of th�
City includir�g accounts payable, accounts receivable, payrol�, a�d accounting control.
The preparation of the annual audited financial report and atu►ual budget document are
also facilitated through finance.
The Finance and Adminisiratave Services Departtnent is responsible for coordinating
Councii agendas, issuing business licenses and providing administrative support to other
functional areas within the City. Costs captured in this department include auditor fees,
software rzlainte�ance, network support fees, office supplies and postage.
The Deputy Ciiy Cierk's responsibilities involve the management arid retention of ali
afficial records and documenis of t�ie City as weil as all election procedures. Finance and
Administrative Services department staff incl�des i�e Direciar af Finar�ce and
Adrninistraiive Services, Fina�ce Analyst, Accounting A.t�alyst, Accounting CIerk,
Dep�ty Clerk, a�d Office Support Staf�:
O�iectives
1. Cor�tinue working �to develop a fi�ancial managemeni plan for the City.
2. Continue to produce a budget document in a fo�nat tha� received the GFOA's
Disiinguis�ed Budget Presentation Award.
3. Continue ta produce a Comprehensi�e Ant�►ual �inanciai Report (CAFR) and
repo�t for the public (Popular Ann�zal Financial Report — PA�'R) ihai receives the
GFOA's award for excelle�ce in reporting.
4. Provide meaningful and timely financial reports and inforr�ation to Councii,
Commissions and other City Depart�ents.
5. Deveiop a financial model to analyze d�veloper Performa.
b. Canduct City elections.
7. Managernent information techt�ology and irain perso�ne�.
8. Manage human reso�rce fiinctions and employee benefits.
41
_ _
Issues
1. Irr�ple�nent improved reporting procedures to infoc�n Council, Commissions, and
Departments.
2. Work wiih other Departments to f�nd ways to reduce costs of City Operat�ons.
3. Analyze implement ways to reduce transaction pracessing and costs.
Measnrable Warkload Da#a
None developed at this time.
Bud�et Cammeg�ary
The Finar�ce and Adminisirative Services budget includes funds to har�dle the financial
tratisactio�s of the City, in an efficient manne�, while maintaining the highest level of
intert�al controls and segregation of duties. It also incl�des funds to manage tl�e
a�.ministrative support and hurnan resource functions of t11e City. This budget increases
by 18.01% in 2012.
1'ersonal Services increased by 10.$S% prirr�arily due to the studer�t worker being
transferred from the Administration department. Materials and Supplies have remained
fairly steac€y wiih inflaiionary adjustments.
Other Services and Charges are increasing to a number of factors: deputy clerk and
huYnan resource functions along with ihe associated costs of training, metnberships, and
dues have been transferred into this departrnent irom the Adrninistration depart�nent
accounting �or $5,335 or 31% of the incr�ase; $10,000 �as been inciuded �or the lease of
a new copy mac�ine accounting for S7% of the increase. Other faciors include:
Springbrook (City's fi�anciai software) costs have increased 33% and tec�no(ogy costs
from Metro-INet (Roseviile) have incxeased b_5%. A shift of $4,420 has been made fio
the EDA Fund for its share o� costs which previo�sly had been absorbed by the Genera(
�'und far this department. Since administrative suppart and finance bene%t ali areas
within the City, az� adzninxstrative charge was established in 2008 to recover costs from
ail funds based on the support provided �rom this departrnent. Various line items in Oth.er
Services and Charges were increased or reduced in an effort to more accurately reflect
expected expenditures.
42
Bud�et Summary
Functian: General Go�.emment �epartment: Finance & Support Sen�ites
Approprtafion Detail
Actual Aat[sal Budget Amended Actuaf Fropased Adopted % Change
Actiuty FY 20W FY 20�19 FY 201i FY 201j fil3012011 FY 2012 FY 2{]12 11 �s 12
PersonafSeruces 65,156 78,Si4 68,564 56,564 38,84U 73,789 - 10.85%
Materials and Supplies 24,965 23,34fi 24,495 24,495 90,177 24,BOfl - f_25�
OlherSenices and Charges 4�,9�8 48,767 48,686 A8,688 23,196 66,33�] - 36.24°6
Total Operating Expenses 132,035 t50,727 139,745 739,745 72,214 164,920 - 48.0�%
Total Gapital - - - - - - - 0.00°�
OeparhnentTatal 132,fl39 �50,727 139,745 139,745 72,214 164,920 - i8.01%
Fu�ding Source: Genera[ Fund
43
_ _ _
PLANN�NG & ZON�NG
Function: General Gavernmen�
S�tpervisor: Co�munity Develop�€nent Directar
Fund#: 1Q1
Ac�ivi�y#: 4 � 91.0
Activitv Scope
The City's Planning ar�d Zoning Depart�ent is respons�ble for all pla�ning and zoning
related functians of rche Ciiy. Activities administered by this department include requests
for varia�zces, subdivisions, re-zonings, zoning code amend�x�.ents, signs, conditianal use
pe�nits, co�npliance with City Ordinances, and other land use issues. The Plan.zi.ers work
closeiy wiih Protective fnspections, Code Enforcemeni, and Community Developmen�.
The Plar�ning Commissian, cansisting of seven mexnbers appointed annua.Ily by the City
Counci(, meets month(y to review the above requests and to make recornmendatians �o
the City Council in an advisory capaciiy.
Obiectives
1. Continue to work on Rental Ho�sing registrations.
2. Contin�e impro�ernents of the City's planning �rocess
3. Develop zoni�g an the TCAAP prope�ty 6e�ore the "Open Bid" process by the
GSA.
Issues
l. Rental Housing registrations
2. Refine BuiEding Permit process
3_ Research an Administrative Fin�s pracess
Measurable Worlr.�oad Data
None develaped at this ti�ne.
Suc��et Comwnentary
The buciget for 2012 is a total decrease of -7.74% over the 20i 1 budget. This increase is
primariiy due to a shift a� a portian of th� Community Development Director's saiary and
benefits to the EDA to mare accurately reflect economic development acfiviti�s.
44
__ _ _
Bud�et Snm�nary
Function: General Go+�emment Departmenl: Planning & 7nning
Appropriation Detail
Actual Acival Budget Amended Actual Proposed Adopted °h Change
Actiuty FY 2009 FY 2a10 FY 2017 FY 2U11 6l3012011 FY 24t2 FY 20'�2 11 vs 12
�ersonal5araices 15S,fi$f i61,+t25 183,6D6 183,606 88,010 362,15Q - -41_69%
!u[aledals and Supplies 5�Q 1,297 3,300 �,300 270 1,OOQ - -23.08%
Other Seniices and Charges 25,547 25,990 85,900 85,900 1o,647 86,700 - 0.93%
7atai OperaUng Expeases 182,588 186,552 270,806 270,806 99,887 249,850 - -7.74%
Capita! Outlay - - - - 13 - - O.UO%
Oepartm¢ntiota! 162,688 185,552 270,806 270,$06 99,900 249,850 - -7.74%
Funding Source: Genera] Fund
45
GOVERNMENT BUILDINGS
Fu�ctio�: Gen�ral Gov�rnsnent
Supervisar: Director of Finance and Ad�ninistraiive Services
Fund#: 101
Ac#iviiy#: 41940
Ac#ivitv Scone
This departm�nt captures all of tk�e operation/nnaintenar�ce re�ated costs for the City Hall
and Government B�flding iaczlities.
The City entered into a cor�tract with Ramsey County for a joint maintenance facility
Located just west o� Ciiy Hall on County Roac€ 96. T�e new facility was completed and
accupiec� as of Octvber, 2004. The City's portio�n of the Ra�sey County maintenance
facility is c�iarged to this budget.
Obiectives
1. Maintain a repuiable facility to house meetings and staff.
issues
1. Na�nal maintenance and cepair issues as ihe building {City Hal1) has naw been in
operatian for ten years.
Measurable Workload Data
None deve�Qped at this time.
Bud�et Comme�tary
The 2012 budget is a decrease of 11.97°/a iro�n the previous year's budget. An increase
in the Ramsey County �x�.ainienance facility charge is budgeted for the increased costs
associated with t�e heated storage that was previously charged as cotd s�arage. The
Public Works Director's salary and benefits charged to this departmenfi l�ave been
removed ar�d mor� accurately reflects actual salaries a�d bene�i�s to this departzr�ent.
Materials and Supplies and 4ther Services and Charges �ave been reduced in an effort to
more accuraiely reflect expected expendiiures. An adrninistraiive charge has been
established ta recover costs from other funds benefiting frorri this department incl�ding
the maintenanc� facilily.
46
_. . _.. .. .
Bud�et S�mmary
Function: General Go�ertmerrt
Go�emment
Actual Actual Budget Amended Acival Proposed Adopied % Gnange
Aatiuty FY 2Q69 FY 201� FY 2011 FY 2011 fil30�20{7 FY 2092 FY 2612 'li as 12
Persona! Se�ices 30,871 37,390 32,220 32,22{I 17,9�14 29,683 - -7.87%
Materials and Supplies 5,458 4,660 7,40D 7,D00 1,398 4,50F1 - -35.7]%
OtherSeruicesandCharges 183,i36 953,329 i98,650 338,550 38,14t '[75,277 - -11.80°�
TotalOparaSngEzpenses 2i9,465 195,378 237,67D 237,670 51,374 208,400 - -1i.97%
CapitalOutlay - - - - - - - O.S30%
DepartrnentTotaf 219,485 195,378 237,874 237,870 57,374 249,400 - -11.97°k
Fcsnding Source: General Fund
�7
_
PUBLIC SAFETY
Fnnc#ion: P�biic Sa�ety
S�pc�rvisar; City Admi�istrator
Fa�d#: lfll
Activity#: 42100
Activit_y_Sco�e
Fire pratection for Ard�n Hills is provided by the Lake Johanna Volun�eer Fire
Department an a contractual basis. Lake JohanrFa Valunteer Fire Departrneni presently
provides serv�ces ta tl�e cities of Arden Hills, Shoreview, and North Oaks. Arden Hilis
pays direct costs associated. with Station No. 1, �ocated at 3246 New Brighton Road, and
a percentage of operaiing costs based an a formuia approved by the Laice .Tohanna Fire
Departrnent and Arderi Hills City Councii.
Law Enforcement services for Arden Hills are provided on a contractual basis with
Ramsey Caunty Sheriff's Depart�ne�t. Tn 201 i, animal con�rol se3rvices are provided by a
contract with Ar�imal Contral Services, an independent contractor — the 203 2 budget
reflects a char�ge ta the Ramsey Co�ty Sheriffls De�artmeni. Emergency dispatch
services are pxovided by Ramsey Caunty.
4� i ec�ives
1_ Continue contracting for law enforcement service throagh the Ramsey Caunty
Sheriff's Departrt�ent.
2. Continue contracting far fire protection services through Lake Johanna Vol�nteer
Fire Departri�ent.
3. Continue contracting dispatch services t�ough Ramsey County.
4. Establis� contracting animal control �eavices through Ramsey County Sherif�s
Department.
Issues
1. Residents concerns over police coverage and vzsibility.
2. Response times.
3. Fire coverage with the future of the Fire Station in Arden Hills and
implementation af th� "Duty Crew".
Measurable Workload Data
None developed at #l�s tirne.
Bud�ef Co�nmentary
The 2012 Public Saifety budget is an increase of 432% aver 2011.
4$
_
Arden Hil�s po�iion of the Ramsey County Sheriff's Contraciing Cor3�munities budget
increased 3.63% over 2011.
Arden Hills portion of the Lalce Johann� Fire Department operating budget increased
3.55%. This budget reflects the third year of i�plementation of a f�xll-t�me duty crew, as
w�ll as increases to capital and operating costs.
Ard�n Hi��s portior� of the Raznsey County 911 Dispatch De�artrnent operation budget
i�creased by 1b.73% as there wer� no� increases in this amount far bath 200$ and 2009.
This was delayed unti� there was som� history with which to tnore accurately project
tl�ese costs. It now uses a three year a�erage af which we are in t�te t�ird year of the
average with actual costs.
Anirnal cantrol wili now be provided by the Ramsey County Sherif�s Department as part
of the Contracting Co�r�zx�unities. The b�dget for this contract is estir�afied to be $9,634
(wl�ich includes start-up costs) plus th� cost of boarc�ing an'rmals estirnated to be $700
based on 2fl10 actuals. This represents a 72.23% increase in animal control costs.
Bnd�et Sunr�xna�ry
Funttipn: Public Safety Department: Public Safety
Appropaation Oefail
Ac[ual Act�a[ $udget Amended Actual Proposed Adopied % Change
AcYivity FY 2609 FY 2010 FY 201i FY 209t 6l30120i1 FY 2�12 FY 2612 ti vs i2
OtfierSenrices and Charges 1,272,292 1,299,947 1,3fi2,2Y3 1,362,223 fi78,458 1,421,043 - 4.32%
Tota! Operating F�cpenses 1,272,292 3,299,947 1,362,223 1,362,223 678,458 1,421,043 - 4.32 %
CapftalOullaY - - - - - - - 0.04%
DepartmentTotal 1,272,292 5,299,947 1,3G2,223 1,362,223 fi78,458 1,421,043 - 4.32%
Funding Source: General Fund
49
__ _
EMERGENCY MANAGEMENT
F�nciion: Public �afety
Supervisar: C'rty Adminis�rator
Fand#: 101
Activity#: 42300
ACiiVify �COpC
Emergency Management coordination for the City is required by the Federal
Goveriunent. This departrr�ent works closely with Ramsey Caunty Departtnent of
Ho�neiand Security, as well as the Ramsey County Sheriff a�d Lake Johanna �'ire
Department. The City contracts with a cansultani to provide these services.
Obiectives
1. Update Czty's Emergency Response Policy and Procec�ures
2. Train staff in emergency managerne�t procedures
Issues
L Coordinate with Ramsey County's emergency response pracedures an.c� policies.
Measurable Worlr.�oad Data
None develaped at this time.
Bud�et Comme��ary
The 2012 budget is a 40.0% decrease from the previous as ihe Public Works Director's
salairy a�d benefit allocation was removed frorn this budget to more accurately reflect the
true cosis associated with this department as it is contracted with a consultant. Only the
City Administrator has a portion of salary and benefits allacated to this department at this
tirr�e. Other Services and Charges have been r�duced in an effort to more accurately
refleci expected expen.ditures.
Budge� SuinmarY
Func[ion; Pub[ic Safety Departmenf: Emergency Management
Appropriatior� Oetail
Acival Actual 8udget Amended Actual Proposetl Adopted °� Cf�ange
--------- -Activity -- FY 2409 FY 2010 FY 2U11 FY 20f1 6130/2011 FY 2012 FY 2p12 11 vs 12
Aersonal Sep,ices 5,127 5,035 7,795 7,795 2,790 2,867 - -63.22°k
�4taterials and Suppiies 226 - - - - - - 0.00%
4therServices and Charges 2,056 1,824 18,650 18,650 383 13,006 - -3U.29%
Total Operating Fatpenses 7,408 8,859 2B,445 26,445 3,123 15,$67 - -0O.QO°k
Capital0utlay - - - . - - - �.0�°/a
OepartmentTotaE 7,408 fi,859 2fi,445 26,AA5 3,123 i5,867 - -a0.00%
Eunding Source: General Fund
50
PROTECTIVE INSPECTIONS
Fanction: Public �afety
Supervisor: Buildiag Offic�al
Fund#: ]�l.
Activiiy#: 42400
Activitv ScoA�
This department is responsible for all �uilding construciion, plurr�bing, sanitary sewer,
wa�er and ��chanicai in�pectians within the City. E�ectrical inspections are coniracted
for by an independent inspection firm. This departrnent is also responsible for
enfnrcement af the Za�ing Cod� and other sectians of the City Code of Ordinanees.
Ob�ectives
1. Sig� Ordinance.
2. Continue irnplementation of the building codes.
3. Continue to worfC on Building Permit software to produce Council reports.
Issues
1. Managing and prioritizing departtnent workloads.
2. Keep up with rental license inspectians of investor owned residential peaperties.
3. Continued itnplementatian and desiga of new Build'ang Permit software and
reports.
Measureabie Workload Data
None deveioped at ihis tirr�e.
Bud�et Com�entary
The 2012 operating budget is an increase af 4.67% from ihe previous yeaz's budget. This
inerease is prirr�arily satary steps increased lega[ fees due to code �nfarcement activities.
Bud�et Summary
function: P�blic Safety �epadment: P�ntecCme Inspections
Apprnpriation Detail
Actual Actual Budget Amanded Acfual Proposed Adopted % Change
Actiuty �Y 2009 FY 2010 FY 2011 FY 2611 67301201] FY 2012 FY 2012 ii vs €2
Pacsonal5ertices 2p2,644 208,31t 21fi,977 216,977 1U7,724 227,24U - 4.73%
lNateriats and Suppl[es 2,790 3,390 3,20t3 3,200 1,106 3,650 - 14.06%
OtherServices and Charges 41,684 42,540 39,i25 39,i25 15,943 40,525 - 3.58%
'fota[ Operatlng F�cpenses
Capitai Outlay
247,i99 254,24D 259.302 259,302 124,772 27i,415
• 4.fi7k
- 0.00%
[3eparlmentTotal 2A7,t39 254,2dtl 259,302 259,302 124,772 271,415 - 4.67%
Fundin4 Source: GeneraE Fund
51
STREET MAINTENANCE
Functiou: Public Works
Super�viso�: Public Wor�cs Director
Fund#: 10�
Acti�vity#: 43I00
Activitv ScaRe
This department is responsible for maintaining City streets, iz�cl�ding snowplowing,
minor street repair, street signs, and street sweepiz�g.
Obiectives
1. Continue street recor�siruction of older road surfaces by evaluating zoad wear.
2. Maintain streets with s�al coating, crack repair, etc.
3. Maintain and update equipment and vehicies.
Issues
1. Implement a capital izx�provernent program for City infrastructure.
2. Balance the public wor�s depar�m�nt needs wit� avaiiable funds.
3. Ir�creased cos#s of fi�el and stree� products due to fuel costs.
�. Staffing and budgetang for unpr�dictable circumstances.
5. Aging equiptnent.
6. Increased safety regulation for equipment and vehicles.
Measurable Worklaad Data
None developed at this time.
Bud�et Cort�mentary
The 20I2 operating budget is a i�crease af 7.77% fram the prevxous year's budget. This
increase is prinr�arily due to increases in overti�ne and temporary/seasonal empioyee
wages based on 2009 and 2010 actua�s. (Snow plowing and intern)
Bud et Summa
Fur�ction: Public Warks
Street Maintenance
Actiuify FY 2009 FY 2010 FY 2017 PY 201 � 6130I201'1 FY 2412 FY 2012 11 vs 12
Pefsonal Ser�ices 179,245 182,948 170,353 17U,353 10i,242 792,199 - 12.82°h
Maferials and Supplies 60,488 85,969 67,880 fi7,880 37,d88 62,880 - -7.37%
OiherSen,ices and Charges 42,266 53,9t8 42,750 42,750 16,589 47,750 - i9.70%
Total Operating 6cpenses
Capital Oufiay
282,019 322,795 280,983 2$fl,983 954,919 302,829
- - - - 163 -
- 7.77%
- �. QO%
Depar4ne�rtYptal 282,019 322,795 280,983 280,983 355,082 302,829 - 7,77%a
Funding Source_ General Fund
��
PARK5 MAINTENANCE
Function: Parizs and Recreation
Supe�rvisor: Parks and Recrcation Manager
Fund#: �.0�
Aciivily#: 45200
Functior�
This department is responsible �or z�naintenance of City pa�rks and trazls as we11 as
adrr�inistration of the diseased tree/forestry program. This includes maintaining and
improving playgraund a�.d picnic facilities, fertilizing and mowing af grass, mai�tair�ing
a#hletic fields, flooding and m:aintenance of outdoor ice rinics, snow and ice remova�, and
tree preservation within �he parl�s system of ihe City. These assets of ihe City are
extensively used by the residents, and improvements must be made io �phold the safety,
f�u�ctionality, and beauty the Ciiy represents.
Ob iectives
1. Continue pat�way r�aintenazice.
2. Continue implerr►enting Ciiy's Comprehensive Park and Trails �lan.
Issues
I. Other rnaintenance concerns coming �p ar�d not ailowing cor�pletion o� existing
proj ects.
2_ Budget consteaints for future and existir�g pro�ects.
Measurable Worlclaad Data
None de�eloped at this tirr�e.
Sad�et Commentary
The 2012 operaiing budget is an increase of 2.41 % from the previous year's budget. This
i� primarily due to sa�ary step it�creases.
Bud�et Suex��nary
�unciion: Parks and Recreation Department: Park Mairrtenance
Appropriation lJetail
Actual Actual Budge4 Amended ActuaE Proposed Adopted �o Change
ACtiviy F1' 2009 FY 2010 FY 2019 FY 2011 61367201 �7 FY 2012 FY 2012 11 vs 92
Parsonal Senices 262,695 258,327 266,113 266,1'I3 132,806 275,061 - 3.74%
Materials and Supplies 5'1,847 65,030 55,980 55,980 35,196 55,980 - D.06°/a
C3di�erSertices and Charges 83,2t0 43,550 90,732 90,732 27,860 94,732 - 0.(i0%
7ota1 pperating E�cpenses 397,752 366,906 412,925 412,825 995,862 422,773 - 2.41%
CapitaE Outlay - - - - - - - 0.00%
OepartrnentTahai 397,752 366,906 4t2,825 At2,825 995,862 422,773 - 2.41%
Funding Source: General Fuod
5�
RECREATION PROGRAM
FunctiQn: Parlcs and Recreatian
�upervisor: Park and Recreation Manager
Fund#: �01
Ac#evity#: 45120
Ac�ivitv Scoue
This depart�et�t provides ali recreatzon activities to residents of Arden Hitls, as well as
residents fram neigl�boriz�g cor�munities.
O�ieetives
1. Ta pro�ide recreatio� activiEies to residents of Arden Hills.
Issues
l. Develop Sen.ior programming.
2. Budget constraints.
Measurable Workload Data
None c�e�eloped at this time.
Bad�e� Commentary
The 2012 operating budget is an increase of 2.35°/a from the previaus year's budget. This
increase is primarily due to salary step increases.
Bud et Summa
Function: Parks and Recreation Oepariment: Recreation
Appro riation Deta93
Actual Actual Budget Amended AcEual Praposed Adopted % Change
Activity FY 2009 FY 2p1a FY 2U11 FY 2011 613012Qt1 FY 20i2 FY 20f2 11 us t2
Personal Seru'sces 141,768 346,948 147,&28 147,628 66,314 152,781 - 3.49°/a
Materiats and Supplies 14,729 19,756 16,275 16,275 1i,162 16,275 - 0.0o%
Other Services and Charges 52,573 52,i84 55,050 55,050 22,090 55,054 - 0.00°k
TotaE Operetlag Expenses 269,070 218,889 218,953 218,953 99,566 224,i06 - 2.35°/a
Tota[ Cap[ta! - - - - - - - 0_00°h
Depart�nentTota[ 209,070 218,889 218,953 298,953 99,566 224,30fi - 2.35h
Fundinq Source: General Fund
��
CELEBRATING ARDEN HILLS
FiIIEC�IOtI: Parks and Recreation
Supervisar: Parks and Recreation Manager
Fund#: 101
Ac#ivity#: 45400
Activitv Scone
This department provides ali the activities and costs associated with the City-wide
celebration, "Ceiebrating Arden Hills".
Obiectives
l. To pravide a City-wide celebration f�r ali residen.ts a f Arden Hills.
Issues
1. S�dget cor�straints.
2. Economic conditions which effect donations from the business cornmunity.
Measurable Workload Data
None deveioped at this time.
B�d�et Commentary
This depazttnent was created to monitor activities and fiznding for �he Celebrating Arden
Hills. The �udge�ed cost is $25,000 and o£fset by revenue of $15,OOQ in donations.
Bnd�et Summary
Functian: Ges�eraS Govemmenl �epartment: Cele6rating Arden Hills
Appropriation �etail
Actual Acfual Sucfget Amended Projecied Proposed Adopted % Change
Acliuty FY 2069 FY 2010 FY 2411 FY 20i 1 FY 2010 FY 2012 FY 20f2 11 vs �2
Personal Seniices - - - - - - - O.OQ%
Materials and SuppEies - 18,354 39,D00 19,000 1,866 59,000 - O.OQ°/a
OtherSerr,ices and Gharges - 1,Q62 6,000 6,000 556 6,000 - 0.00%
Tataf OperaBng F�cpenses - 19,416 25,000 25,000 2,422 25,d00 - 0.06%
DepartmenlTofai - 19,416 25,�00 25,000 2.422 25,000 - 0.00%
Funding Sour�e: General Fund
55
TRANSFERS TO OTHER FUNDS
Function: General Government
Supervisor: Director of Finance and Administrative Services
F�nd#: 101
Activity#: 49300
Ac#ivity Scope
The iransfers to other funds budget is utilized to account for �he traz�sfer of generai fund
revenues ta oiher funds with-in the Ciiy financial str�cture.
Ob'�ecti'rves
1. To build reserves for capital equip�ent replacement.
2. To subsidize irLfrastructure irnprovements.
Iss+�es
I . Budget constrai�ts.
Measurablc Workload Da#a
None developed at this time.
Bud�et Coinm_e__ntarY
The 2012 budget reduced by 4.99°/a ar $12,b04 as the trans%r to the EDA has been
eliminated for this budget cycle.
Budget Su�ra�nairy
FunGtion: General Goaemment depariment: Transfers
Appropriation Detail
Acival AGual Sudget Amended Projected Proposed Adopted % Ghange
Activity FY 2009 FY 2fl10 FY 2011 FY 2011 FY 24t� FY 2012 FY 2012 11 us 12
Tohal Operating Transfers 378,696 270,266 252,60D 252,fi00 - 24Q�00 - -4.93°k
OepartmentTotal 378,696 270.266 252.600 252,600 - 24U,�00 - ,4.99%
Fund'sng Source_ General Fund
56
RESERVESICONTINGENCY
Function: Ger�eral Government
Supervisor: Director of Finance and Administrative Services
Fund#: 101
Act'rviiy#: n/a
Activify Scope
The reserves/unallocated cantingency department is utilized to budget pres�nt reserves to
i�e used for future expendiiures and io set aside fiznds �or unexpected occurrences or
items whose costs cannot be readily estimated.
Obiectives
1. To set aside fiznds �or unexpected occurrences.
2. Allow funding �'or itexns which costs cannot be readily �stimated.
Issues
I. Budget constraints.
Measurablc Worlcload Da#a
None developed at Chis time.
Bud�et Cammentary
This budget is ta provide designa��d funding for unariticipated expenses. No
reserveslcor�tingency has been budgeted far 2012.
Bud�et Summary
�unct9on: Generel Go�emment
Aelual AcEual Budget Amended Projecied Pmpased Adopted % Change
ActiHty FY 2009 FY 2010 FY 2Q1] FY 2011 FY 2a10 FY 2012 FY 2032 ii vs 12
Ca3tingency - - 20,27t ZO,Z�I� � - - 0.009I6
�e nt Tota[
Fund
- - - O.UO%
57
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58
�
EN �i�LLS
,
Specia� Revenue Funds Summary
59
_ _ __ _ _ _
SPECIAL REVENUE FUNDS
SUMMARY
Description
The City o£Arden Hills currently main�ains eight active Special Re�enue Funds. A
special revenue fu�nd is used to acco�nt for revenue sources ihat are legally resiricted for
a specific purpose. The znodifed accrual basis of accounting issued for speciai reven�e
funds. That is, expend'ztures are recorded at the time liabilities are ir�curred az�d revenues
are recorded when recei�ed. However, compensated absences a.re expens�d whet� paid
for budgetary puFposes. �pec'ral revenue funds budgets are not always balanc�d, meaning
budgeted revenues rnay be greater or less than budgeted e�cpenditures. In th�se
circumstances reserves will shovv ar� increase or decrease in th� fiind's fund balance�.
Buc��et Issues
See individual fund's %r budget issues, because each iund wiii have its own unique
budget issues. Due to changes in GASB standards, the Communzty Service Fund has
been folded into the Pubiic Sa�ety Capital Pund as its reven�e source (Chari�able
Gambling Proceeds) can only be used far Public Safety Capital as restricied by State
Statute.
Budget Summary
Re�enues By Cassification
Toral Re�enues $835,SS1
Interest on
Ylnvestmen#s
� 4%
Miscellaneaus
1040
Transfers 1n
From Oti�er
Funds
840
Expend�fiures By Classification
Total Expenditures $621,347
Capi#al Outlay
15%
•sanal
vices
.2%
Materials and
5upplies
a�
:es
:�
and Charges
27%
City oE Arden Hills
Speciai Revenue Fuad Summary
Special Revenue Funds
Acival Acivai BudgeE Amended Actual psoposed Adopted 96 Change
FY 2669 f'1' 2p1q FY 2011 FY 2411 6130/2011 FY 2042 FY 20'12 i'I as 42
Oneratina Revenua
TCAAP $ 64,557 $ - $ 70,000 $ 70,000 $ 1 $ 7(3,�0 $ - 4.00%
Ca6ieFand 11i,249 97,079 83,000 83,000 . 23,177 91,131 - 9.80%
Risk Management 2T,560 A8,377 i5,000 t5,000 2,094 23,Si00 - 53.3346
Park fund 10,869 779,363 - - - - - 0,40°h
CommunilySenices 44,038 33,635 40,400 4Q400 17,302 - - -100.s30%
E�A General Fund 18,512 36,201 9,900 9,100 394 35,250 - 2B7.36%
EOA'f1F Dis! #3 Coqage Villas 38,540 40,672 32,000 32,000 73f 44,50Q - 2fi.56%
EDA Rewlung Fund 3,996 3,392 2,5�0 2,500 86i 2,50Q - 0.60%
E�A 11F Disi #2 RounO Lake 510,799 591,739 460,000 460,U00 b,91 S 508,506 - i0.54 %
Operating Renenues 829,923 t,544,458 732,0�0 7i2,000 51,472 770,68i - 8.27%
DlherF7nancloq Sources
7CAAP
E�A General F�nd
Other Financing Sources
Total Revenues
Operadnq Expenses
TCAAP
Cable Fund
Risk Managemani
Park Fund
Communify Senices
EQA General Fund
EaA 11F �ist #3 Cottage Villas
EDA Rewlung Fund
EDA T1F Dist #2 Round Lake
Operating Expenses
Caaital Dudav
TCAAP
Cable Fund
Park Fund
�DA Generaf Fund
Totaf Capital Ouflay
Other Finance ltsas
EOA �1F Oist #2 Round Lake
Otfler Financing Uses
7ota1 £xpenditures
Furcd Balances -January 3
Excess Re�enue O+.erExpendtvre
Fund Balances -December 31
T23,696 97.6fi6 - - - - - OAO°.6
15,000 �2,600 i2,600 12,6(30 - 55,000 - 415.87%
t38,696 30,2fi6 i2,600 i2,66� - 55,000 - 4i5.87k
E 9fi8,620 S 1,874,724 S 724,600 S 724,600 S 51,4T2 S 895,881 S - 95.36k
� 206,552 S i7,372 $ 70,000 $ 10,0a0 $ i4,368 $ 70,000 $ - 0.00°h
66,912 92,663 78,671 75,671 40,627 7&,276 - -0.50°k
26,596 7,523 27,000 27,000 532 20,900 - 45.93°k
125,667 240,224 - - 4,483 - - O.S10%
20,fl00 25,000 25,DOQ 25,000 - - - -t00.00%
2,f84 545 32,000 92,000 - 7�,032 - 491.9495
45,547 1,673 4,006 4,000 - 4,000 - 0.00%
- - - - - - - 0.40%
593 7 094 1,306 1,300 - 1.300 - 0.00%
A95,25i 366.493 247,971 217,977 60.009 244,609 - i2.22°k
- - - - - - - 0.00%
4,544 2,750 20,000 20,000 5,559 20,000 - 0.00%
t,i70 901,077 5,OOQ 5,000 (36,779) 5,000 - O.00k
- - 35,000 95,040 fiS,Oflp 333.33%
2,314 903,827 40,000 40,000 (31,221) 90,000 - 525.00%
284,100 281,525 284,375 284,375 - 286,698 - 0.82°k
280,t00 281,525 284,375 284,375 - 286,696 - 0.82°!0
E T7T,fi64 E 1,671,445 $ 6A2,346 S 542,346 S 28,788 S 621,307 S - 14.56k
1,795,757 1,986,712 1,989.992 T,989,992 ' i.989.982 2,172,246
19Q,955 3,280 162,254 182,254 22.684 214,57A
$ 1,986.712 S 1,989,992 $ 2,172,24fi $ 2.172,246 $ 2,012,676 $ 2,386,820 $ -
��
C4MMUNITY SERViCES
Function.: Public Safety
Supe�-visor: City Administrator
Fund#: 225
Ac#ivity#: 42100
Activity Scope
This Special Revenue Fund derives revenue from the required 14% contri�ution of net
proiFt fro�n charitable gambiing organizafiions operaiing within the City.
Due to recent legisiative changes, �hese donations ca.n only be used for public safety
purposes, this fund is now cozx�bined wi�h Pub�ic Safety Capital.
Obiectives
1. Provide funding for pubIic safety capitai expenditures.
�ssn�s
1. Du� to the current economy, revet�ues zr�ay be irr�pacted.
Measurable Workioad Data
None developed at this ti�e.
Bud et Com�nenta
This fund is folded into the Public Safety Capita.i Fu�d for 2012.
Bud�et Su�aanary
Function: Patic and Recreation Department: Cammunity Senices
Approprialion aetail
Actual Actual Budget Amended Actual Proposed Adopted % Change
Actiuly FY 20Q9 �`/ 2Qip FY 201 ] FY 2Q11 813012011 PY 2092 FY 2fl12 t 1�]2
Revenues
MisceNaneous 44,038 33,635 40,400 40,400 17,3D2 - - -�00.00�y
Tatal Re�,enues $ 44,038 $ 33,635 $ 40,4D0 $ 4Q400 $ 97,3(32 $ - $ - -100.0(1%
E7cPendiWres
pperaling Transfers 20,000 25,404 25,006 25,OOE1 - - - -i00.U0°k
Fotal Expenditures $ 2R,000 $ 75,000 $ 25,OOa $ 25,(300 $ - $ - $ - 4,Q096
Fund 6alance-January 1 38,546 fi2,584 7F,219 71,219 ' 71,219 eS,fi19
Excess Reaenue O�.er Expendifure 24,U38 8,635 15,q00 15,404 S7,3U2 -
Fund Balance - December 31 $ fi2,584 $ 71,219 $ 86,619 $ 86,6�9 $ 88,521 $ 66,619 S -
62
PARKS FUND
Function:
Parlrs and Recreation
�upervisor: Park and Recreation Manager
Fu�nd#: 227
Activiiy#: 45200
Activi#v Scope
This Special Revenue Func� was established for parkltrail acquisitian and developmeni.
R�venu� for the Pari�s F�nd comes from developer parlc c�edication fees, contributions,
state grants, and investrr�ent income. �'or t�ie past few yea3rs, no new funds have been
cor�tributed to this fund. As a result of the lack of new revenue, the balance in this fund
is declir�iz�g anc� currently a� a n�gative balance. This baiance will be replenis�ied either
through new paric dedication fees or a transfer frozn the Perrnanent Revolving Fund.
Obiectives
1. Ptayground Struct�zre Replacement
2_ Valentine Park Improvetnents
3. Maunds View High Sct�ool Trail Connection
4. Itrip�ementation of a Park Bench program.
Iss�es
1. �ecuring funding for improvements.
2. Adhering to grant requiremen�s and lacat zx3atch.
3. Budget rest�aints.
Measu�able Workload Data
None developed at t�is time.
Bad�et Commentary
The budget includes funding for pairk benches as part of the CIP.
Bud�et Summa�-y
Functinn: Parks and ftecreation Department Park Fund
Appropriation aetail
Aclual ActuaE BudgeF Amended Projectea Proposed Adopted % Ghange
Acti�,ity F1' 2009 FY 2010 FY 2011 FY 2091 6l3012031 FY 20t2 FY 2012 ] 1 vs 12
Revenues
Intergotiemmental - 759,899 - - - - - 0.00%
Miscellaneous ib,fi69 49,4&4 - - - - - 0.00%
%tal Re�enues $ t4,869 $ 779,3fi3 $ - $ - S - S - S - 0.00%
ExpendiWres
Olher Senices and Charges 12$.867 215,279 - - 4,483 - - 0.00%
CapitalOu[[ay f,170 901.077 5,000 5,000 (36.779} 5,000 - 0,00�%
'iatal Expenditures $ 12$,637 $ 1,141,300 $ 5,000 $ 5,000 S (32,297} $ 5,000 $ - 4.U6°h
Fund Ba[ance-Jan¢ary 1 74,987 (42,382) (404,319) {4D�F,3t9�' {404,338} (409,519}
E�ccess Reuenue OaerExpenditure {747,368] (3fi7,937) (5,Q00) (5,0(3�� 32,297 (5,000) -
Fund Ba€ance-�ecember3l 5 (42,382) $ 44i,339 $ {409,319) $ {409,3t9} $ (372,022j $ (414,319� $ -
53
CABLE FUND
F�nction:
Supervisor:
Fund#:
Activ�ty#:
F�nction
Generai Government
Communiiy Develppment Directar
228
41964
This Speciai Re�enue �'und accounts %r revenue and expenditures relaied to cable TV,
internet, and other fornis of comrnunication. Reven�e for this fi.ind comes primarily from
cable owner franchise fees.
Obiectives
1. Completion o� the trar�sfez-irin.g of City Files to Laserfiche.
2. Maintaining audio equiprnent in Council charnbers.
Issues
1. Warkloads and budget canstraints.
2. Maintaining sta.te-of the-are equipment for Council me�tiings and televising.
Measurable Worklaad Data
None developed at this time.
Budget Co�nmentarx
The 2012 budget has decreased by 0.4%. Personal services have increased as a result af
saiary and step increases. Adrninis�rative Charges to other funds have decreased as a
result of the decrease in Govertu�ent Buildings budget.
Bud�et Suuxmax-v
Func[ion: General Gotiemment 6epartmenl: Cable Fund
Appropriation Detail
Actual Aclual Budget Ame�ded Projected Proposert Adopted % Chartge
Actnity FY 2009 FY 2010 FY 2019 FY 201 t fi13012D9 i FY 2fl12 FY 2072 1 t �s 12
Revenuss
Ta�ces 104.Z48 $5,131 76.0�0 76,000 21,704 85.131 - 12.41�k
Miscelianeous 7,[02 5,948 7,000 7,000 1,473 6,0�0 - -14.29°k
Total Recenues S 11f,249 S 91,073 $ 83,000 5 83,004 S 23,177 $ 91,131 $ - 9.8096
fxnendiiures
Total Personal Sen�ices
Total Materials and Supplies
Olher Senices and Charges
Cspttal Outlay
Toial Expenditures
28,436 33,308 32,208 32,208 55,586 34,400 - fi.81%
_ _ _ _ . . Q.00%
38,476 59,355 46,463 46,4fi3 25.040 43,876 - -5.57%
t,144 2,750 20,000 20,OOG 5,559 20,000 - U.0096
$ 68,056 $ 95,4i3 $ 98,671 $ 98,671 $ 46,185 $ 98,27fi $ - -4.40%
Fund8alance-Januaryf 315,965 359,153 354,825 354.825' 354.825 339,154
Excess Re�enue Qter Expenditure 43,194 __(4,334j (15,671j (15,67i) �23,poe} 57,145J -
Fund Balance-Ue�ernher3l $ 359,159 8 354,825 S 339,154 S 339,154 $ 331,817 S 332,048 S -
64
TCAAP FUND
Functian: Genera� Government
Supervisor: City Administrator
Fund#: 229
Actirvity#: 4160Q
Ac�ivi 5co e
This Special Revenue Fund was established to account far revenue and expendi�ure
activity related to t�e City'� corr�prehensive re-use planning at th� Twin Cities Ar�y
Axanznunition �lant (TCAAP} site. Revenues far this fund are primarily developer escrow
rei�nburseaneni� and investment interest.
Ob�ectives
1. Coordinatian of TCAAP redevelvpment activities while continuing to meet the
needs oi the City v� Arden Hills_
2. Continue working wit� the GSA for a successful sale of th� property.
3. Structure TCAA� to be successful (agreements, op�rating costs, etc.)
Issues
1 _ Econornic conditions_
2_ Coordinating with multiple �ntities/players to cornplete transaction.
Measurable WorkEoad Data
Nane deveiflped at this time.
Bud�e� Cammen�ary
Since the Ciiy's developrr�er�t partner pulled out af the p�oject in April o� 2009. The
GSA is p�an�ing on selling t�e property through ar� "Open Bid" pracess. Revenues and
expenditures are urilcnown at this tirtne, but placeholders �iave be included for consuliing
costs and escrow funds by a pot�ntial buyer or transfers from the City's Geaeral Fund.
Bud�et Summary
Functian: General Go�emment oepartment; TCAAP
Appm�ation I]etail
Actual Actual Budget Amended Projected Proposed Adopted % Chsnge
Actiuty FY 2009 FY 2010 FY 201i FY 2011 6130/2411 FY 20�2 FY 2Q12 11 �s 12
Revenues
Miscella�eous 6A,557 - 70,000 70,000 1 70,000 - 0.00%
Total Reaenues S 188,254 S 17,666 $ 70,000 $ 70,000 $ 1$ 7fl,040 $ - 0.00%
�enditures
Tota1 Personal Senices 5,024 S8 - - - - - 0.00%
Total Materials and Supplies - - - - - - - 0.00%
QlherSenices and Charges 204,528 37,353 7fl,000 74,OOQ 1d,368 70,000 - 0.00�
To[al Expend'�tufes S 206,552 $ 17,372 g 70.0� $ 70,000 $ �4,368 $ 70,000 $ - 9.�9�6
Fund Ealance-January 9 76,442 $ 58,14a $ 58,438 � 58,438 '� 58,438 $ 58.436
�xcess Re�eciue 4�er Expenditure (18,298) 234 (34,367�
FundBalance-4ecemi�er31 S 58,t44 $ 58,438 S 58,438 $ 58,438 $ 44,072 $ 58,438 $
��
RTSK MANAGEMENT
Function: General Governme�t
S�pervisar: Director of Finance and Administr�tive Services
Fund#: 230
Activity#: 41980
Actiyity Scope
This Special Revenue Fund was established io pool dividends received from the League
af Minnesoia Crties for positive clairr�s experier�ee. This fund tracics div'rdend revenues
and deductible costs for clafms. The goal of this fund is to buitd a fund ba�anc� t�at
would allow the City to increase dec�uctabl� limi�s in order ta reduce premium casts.
Ob'tectives
1. Cover deductible costs on claims.
Issues
Maintair� the proper level of insurance coverage and deductibles to ass�z-e the best
possible coverage at the iowesi possible cost.
Mcasurabl� Wor[�load Data
None deveioped at tk�is tizrae.
Bud�e# Comme�tary
The insurance dividend was budgeted as a conservative annount for 2012. Expenditiires
hav� been reduced to reflect the City's exposure as these are charges for the City's
ded�ctible aga�nst ciaims.
Bud�et_Summary
Fundion: General Go�emment �epartmenl: Risk Management
AppmpriaGon deiail
Actuai Actual Budget Amended Pcu�ected Proposed Adopted % Change
Actiury FY 2009 FY 2090 FY 2011 FY 20i i 6730120i i FY 2012 FY 2012 � 1� S2
lievenues
iNiscellaneous 27,560 46,377 15,000 15,000 2,094 23,000 - 53.3335
Tofai Retiertues $ 27,550 $ 48,377 $ 15,000 $ 15,000 $ 2,094 $ 23,000 $ - 53.33%
ExuendiWres
Other Senice and Charges 26,598 7,523 27,400 27,000 532 20,000 - -25.93k
Tofal Eacpenditures 5 2fi,598 $ 7,523 $ 27,600 S 27,Q�0 $ 532 $ 20,000 $ • -25.93%
EundBa]ance-Januaryl 279,$53 284,815 321,fi69 321,669' 32i,669 309,669
Ezeess Reuenue Orer Expendiiu2 962 40,854 (32,006) (�2,OOOj 1,562 3,000 -
FundBafance-[)ecem6er39 $ 280,$15 $ 321,669 $ 309,669 $ 309,669 $ 323,231 $ 312,669 $
66
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67
�
EDA GENERAL
Funcfion.: Ecnnomic Development
Supervisor: Com�n�nify Development Director
Fu�d#: 70i
Activi#y#: 47300
Ac#Evity Scope
This Special Revenue Fund accoun�s for general administration activities that are noi
specific �a az�y i�dividuai Tax Incrernent Financing (TIF) Disirict, as well as activities
associated wiih the Econorr�ic Develop�ent Commission and Economic Developmer�t
Authority.
Obiect�ves
l. Contfnue to market the City of Arden Hiils
2. Gateway signs at City en�rax�ces
Issues
1. Consistertt administraiion of the City's �oIicies, plan, ordinances, guidelines,
statutes, �tc.
2. Promatian of industrial �roperty available.
Measurable Work�oad Da�a
None deve�oped at this time.
Bud�et Commentar�
The revenue to this fund has �een primariIy excess increment and inierest income
in the past years with transfer from the Genera� Fund �ince 20�8. The tax
increment excess has risen sabstantiatly over the past three years.
In 2008, the salary and benefit costs far ti�is activity were transferred to the
General Fund in the Planning department. At that tirne, there was a negative fund
�alance and a firansfer from the Ge�eral �'und was set up ta co�-rect the negative
balance fund Gateway signs. Transfers have been routinely made since 2Q08 and
the revenue sources have risen.
With the 2012 budget, #k�e salary az�d beneFit costs �ave been trans�enred bac� to
the fund as before. Arz administrative c�arge has also been added as this was
established in 2008 and alI funds are charged back for overhead costs associated
with Adz�n.inistration, Finance and Administraiive Services, and Governtnent
Building depart�nents in the General Fund. Other costs such as auditing, financial
software, IT, and insurance l�ave been a�locaied to this fund also. The expenditure
budget shows an increase af 9-03.82% over the 201 I budget due to these clzanges.
68
Bud�et Summ�a�-v
Function: 5conomic De+.elopment �epartment EOA General Fund
Appropriation Defail
Actual Aclual Budgel Amended Pmjected Proposed Adopted % Chaage
Actidfy FY 20Q9 FY 20t0 FY 2041 FY 20i i fi73012011 FY 2072 FY 2012 1 i is 12
Revenues -------,_._.._-�- --�--�-----..,...__
Ta�ces 18.278 35,250 9,1Q6 9.i00 - 35,250 - 287.36°k
fntergouemmental - - - - - - - 0.00°h
Miscellaneous 294 95S - - 394 - - 0.00°k
OtherFinancingSaurces 15,006 12,606 12,600 72,fi00 - 65,060 4t5.87°k
Tota1 Retienues $ 33.512 $ 48.8(11 $ 21,70ii S 21.704 $ 33A � 100,250 $ - 361.98°k
E�cpendihues
Tola1 Personaf Senices - - - - - 40,964 - 0_0096
ToYa] Maferials antl Supplies 977 - 3,Q00 3,00� - 3,000 - 0.0a°/
ptherSeruiceChaiges 1,207 545 9,000 9,00(3 - 27,568 - 2D6.32°,6
CapiFa! OuElay 15,000 t5,000 65,Otl0 - 333.33%
Tolai Ezpenditures $ 2,184 $ 545 $ 27,Q00 $ 27,000 $ -$ 436,032 s - ao3.az�
Fund Balance -.fanuary 1 1fi,012 47,340 95,597 85,597 ' 95,597 50,297
Excess Re�er�ve Otier Expeatliture 31,328 48,257 (5,300J {5,300) 394 (35,782j -
Fund8alance-December3l $ 97,340 $ 95.597 $ 90,297 $ 90.297 $ 95.99f $ 54.514 $ -
69
EDA REVOLVING LOAN FUND -
Function: Economic Develop�nent
Supervisor: Community Deveiapment Director
Fund#: 702
Activity#: 47306
Activity Scope
This Special Revenue Fund was estabiished fio administer ecat�omic development loans.
The prirnary revenue source is from investnn.ent xncorne.
Obiectives
1. To assisi local businesses meetfng loan criteria established by ihe EDA.
Iss�es
1. Current economy does not �end itseif to expansion or improvements.
2. Promoting the program to the comamu�ity businesses.
Measurable Workload Data
None developed at this time.
Budget Commentary
There are c�rrentiy no planned expenditures at t�iis time. Activity in this fund wo�ld
occur i� tl�e Ecanomic D�velopm�nt Authority authorized a loan after an application is
made.
Bud�et Sum�nary
Funclion: Economic Oe�elopmen[ C7epeament; E6A Rewldng Fund
Appropriatiort Defail
Act�al Actual Budget Amendetl Poojacted Proposed Adopted % Change
Acti�ety fY 2009 FY 2{]10 FY 2D11 FY 20f 1 613012flt 1 fY 20i2 FY 2012 S 1 vs 12
Revenues
3"otaE Nliscellaneous 3,998 3,392 2,540 2,500 861 2,500 - 0.04°h
%ta[ Retienues S 3,998 $ 3,392 $ 2,500 $ 2.5QQ � 86i $ 2.500 $ - 0.06°%
Funtl Batance -January 1 146.596 144,594 �47,986 947,985 � 147,386 15Q,486
Excess Re�enue Ouer Expen@iture 3,998 3.392 2,50� 2,500 661 2,50C1 -
Fund Balance- Decem6er3S $ 144,594 S 147.986 $ 150,466 $ 150,48fi $ 748,&i7 $ 152,986 $ -
7�
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EDA TIF DISTRICT #2 - ROUND LAKE
Fu�ction: Economic Development
Supervisar: Director of Finance and Ad�ninistrative Services
Fund#: 744
Ac�ivity#: 47307
Activity Scope
TIF District No. 2, Round Lake Off ce, was established as a twenty-five year
Redevelopment District on rune 29, 1989. This district is located on the northeasi
quadrani of ihe I-35W/i694 intersection. This district will decertify on December 31,
2015.
Improaernents for this district were funded wxti�. the issuance o£ $3,100,000 General
Obiigatian Ta�c �ncrerr�ent Bonds on March 1, 1998. Debt Service Fund No. 325 created
ta track repayrnent of �he bond principal and int�rest. An inter-func� loan from the
Pe�x�.anent Revol�ing Fund No. 411 was need�d for the acquisi�ion of the Indykiewicz
property. This loar� was repaid in full in 2004.
4biec�ives
NIA
�ssues
N/A
Measurable Worklaad Data
None deveiaped at this time.
Bu �et Commen�ary
There are no sigr�ificant changes in this fund in 2012. Annual transfers are made to Debt
Service Fund No. 325 %r p�incipal and interest paymen#s on the G.O. Tax Increment
Refunding Bonds, 2004A.
72
Bud�et Su�nmary
function: Econamic De�elopment DapartmenS: EOA TIF district #2 Round Lake �ffice Partc
Appmpsiation Qetaii
Aclual Actual 8udgaf Amended ProjectecE Proposed Adopted 4o Cinange
Actiury FY 2049 FY 2030 FY 2011 FY 2411 6I3912031 FY 2012 FY 2012 11 vs 12
Reveaue
Tarzes 486,563 493,312 450,000 450,000 - 493,500 - 9.67%
Miscelianeous 24,237 18,627 f0,000 14,�00 6,911 75,000 - 50.00%
Total Reuenue $ 510,799 $ 511,739 S 46�,U00 $ 460,040 $ 6,911 $ 5[38,5IX3 $ - 10.54%
Exaeoditures
Other Seruces and Charges 59i t,694 1,3�0 9.300 - 1.3IX1 - 0.0a°.6
Operating Trans Fo Debt Senices 28U,104 284,525 284.375 284,375 - 286.598 - 0.82°k
�atal Expenditures $ 280,691 $ 282,&19 $ 285,675 $ 285.675 $ - $ 287.998 $ - �.81%
Fund ealance-January 9 773,137 i,003,246 1,232,365 1,232,365 ' 1,232.355 4,408,G90
ExcessRetienueO�erExpenditure 230,109 223,t19 174,325 t74,325 6,911 220,502 -
Fund6alance-�ecember3l $ t,D03,24fi $ i,232,365 S 1.406,690 $ t,466,690 8 1.239.276 $ t,G27,792 $ -
73
__ . ............. .. _. _ _
EDA TIF DISTRICT #3 -� COTTAGE VILLAS
Functian: Econoznic Development
Supervisor: Director of Finance aud Admi�istrative Services
Fund#: 745
Activity#: 47305
Activi Sca e
TIF District No. 3, Cottage Villas Housing, was originally certified as a Housing Districi
on May 10, 1993. This district is located on the east side of Cleveland Avenue, just south
of County Road E-2/Cle�eland Avenue intersection. This 64 unit Cottage Villas
Apartment complex is available for (ow-naoderate income seniors. Originally, this
district was set to decertify �n December 3 I, 2409. In December, 2009, the City Co�ncil
e�tended this district until December 3 l, 2019, to allow the City t�►e possibility of using
these funds far other affordable l�ausing projects within the City.
The Ciiy entered into a"pay-as-you-ga" agreement vsrith Cottage Vilias of Arden Hilis
Lirr�ited Partnership on February 28, 1994. The Development Agreement calls for the
deve[oper to be reimbursed for certain public develap�nent activities initially esii�nated at
$$34,2$5. Repayment to the c�eveloper wili ot�ly be from tax increment actuaLly received
�ram fihe district. Payments will be 40% of the t� increment received not-to-exceed a
total annual payment af $57,557. The City is not obligated io make pay�rzents after
Fe�r�ary i , 2010.
Obiectives
N/A
Issues
NIA
Measurable Workload Da#a
Nane develaped at this time.
Bud�et Commentary
The City no tonger has any o�ligations to pay the developmEnt as af February 1, 2010.
Only administrative cosEs have been planned for 2012.
��
Bud�et Summary
Function: Economic De�etopmem Department E�A TIF District it3 Gottage Villas
Apprapriation Oetail -
AcfuaE Acfval Budget Artlended i'rojected Proposed Adop[ed ?b Cltange
Actiuty FY 2009 FY 2010 FY 20i1 FY 20f1 6l3012011 FY 20i2 FY 2U12 11�s 92
Revenues
"faxes 35,627 38,363 34,{300 3b,U� - 38,500 - 28.3396
Intergo�emmenfal S5 64 - - - - - 0.00°,6
Miscellaneous 2,849 2,245 2,400 2,flIX7 731 2,900 - 0.00°h
TotalRe�enues $ 38,540 $ 40,fi72 $ 32,OOCi $ 32,OOp $ 731 $ 40,5D0 $ - 26.56%
Expendi[ures
OtherSenicesandCharges 45,547 1,673 4,fl00 4,004 - 4,000 - 0.00%
iatal Expenditures $ 45,547 $ i,fi73 $ 4,000 $ A,000 S - $ 4,000 $ - 0.9046
Fund Balance -Janvary 1 80,220 73,214 i12,213 112,213 ' 1f2,2f3 140,213
Excess Re�enue O�er Expen�ture (7,006} 38,999 28,000 28,000 73i 38,500 -
Fund Balance- December3f $ 73,234 $ 112,213 $ 140,213 $ 340,213 $ 112,944 $ 176,7t3 $
%�
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�-��_H�z�,s
Debt Serv�ce Fund Surnmary
��
_ _ _
DEBT SERVICE FUND
Fund Description:
The Debt Service funds repay the City's outstandiug de6t obligations. Debt service
fuads use the modified accrual basis of accounfing; however, the cash basis of
accaunting will be used for �udgetary purposes only. T�e cas� basis is used for
budgeting to ensure that sufficient cash will be available to make the requirec�
�ayments on the City's bonded indebtedz�css.
Sud�et Snmmary
DBBT SERVICE FEJNDS SUMMARY
Functial: Debt Se�tice DepaRment: GQ Ta�c Increment Bonds oF i998A
Actual Actual Butlget Amencfed Actuai Proposed Adoptetl % Change
Actitit FY 2009 FY 2010 FY 2411 FY 2D11 6l301201'I FY 20i2 �Y 20i2 11 +�s 12
Ravenues
Inserest fncome 4 53 - - - - - -
Transte� 27&,425 281,525 284,375 26A,375 2�6,698 - D.82°6
TotalRe�enues $ 276,426 $ 281,578 $ 284,375 S 284,375 $ - $ 28G,698 $ - 4.82%
Excenditures
�Bond Arincipai 225.400 235,OQ0 245.000 245,000 245.000 255.000 - 4.48%
Bond Interesf 52,975 46,075 38,875 38,875 38,875 3�,248 - -19.62%
Fisca[ AgeMs' Fees 450 450 500 500 450 450 - -10.00°k
Total Expendi(ures $ 278,425 $ 281,525 $ 284,375 � 2&9,375 $ 284,325 $ 286,698 $ - 0.82%
FundBaiance-3anuaryl 2,02� 2,D21 2074 2,47A 2,474 2,074
Ezcess Re�nue O�er ExpendiYures 1 53 - (284,325) - -
FundBafance-Oecember3l $ 2.021 $ 2,074 $ 2,074 $ 2,fl74 $ {292,251) $ �074 $ -
The City's debt consis�s of general obligation #ax increment refnancing bonds.
The City de%ased {Ca�led far rederrEption) t�►e origir�a11998 bond issue i� 2005 and
issued refundi�g bonds in 2404. The City currently does �ot have auy plans ta issae
additional debt.
Sond Rat�n�:
All bonds issaed by fhe City are assigned ratings by Maody's Investor S�rvices. The
City maiutains an "AA+" rating fro�n Standard & Poor's and Fitch and an "Aa"
rating fro�n Moody's Investment Services for generai ab�igation debt.
Debt Li�ita#ions:
All Minneso�a municipalities (counties, cities, towv�s and schoai d�s�ricts) are subject
to s#atutory "net debt" limitatio�s under the provisions of Minnesata Statues,
Section 475.53. Under this provision, the legal debt �imit is 3.0% of ft�e assessar's
market value o� the municipalities' tax base. Bond issues covered by this limit are
#hose �inanced by property taxes unless at least 20% of the auuual de6# service casts
are fnanced by speciai assessme�ts ar tax increments. At prese�t the Cily has no
band iss�e t�at is subject to ihe debt li�nit. The City's current legal debt liun.it and
debt margin is as follows:
�8
LegaI Debt Limit (3% af Esti�nated Market Valuej
Less: Outsta�d�ng Debi Subject to Limit
Legal Debi uaargi� as af �anua�y 1, 2012
�
Service Leve�s•
�[et
lnterest Due
Rate Dates
Band Rating A+ A+ AA+ AA+
Dec. 31 Debt �ufstanding
($'s iu thousands} $1,770
Net Debt Per Capita $179
Bonds Payabie•
Issue
2004A
$32,2'73,277
� a
$32,273.277
2008 2009 20i0 2011
Actual Actual Ac#ual Estimate
$1,545 �1,310 $1,i65
$152 $137 $121
General Obligaiion Tax lncrement Bonds
Principal
lssue Maturity Aufhorized Outsianding due in
Date Date And Iss�ed Reiired 12131l2fl91 2012
[nterest
due in
209 2
3.2979% 2-718-9 91/4/2004 211120'15 $ 2,395,Q(l0 $1,230,OOD $ 1,165,aaa $ 255,000 $ 31,248
79
___ __ ..
G.O. TAX INCREMENT BONDS OF 1998A
Function: Deb� �ervice
Supervisor: Director of Finance and Administrative Services
Fund#: 325
Activity#: 46300
Activilv �cane
Issuance of $3,100,000 General O�ligation Tax Incrernent Bonds dated Mairch l, 1998
were to finance various pub�ic i�nprovements within TIF District No. 2. T�e
improvements were generally the relocated 14�' Street projeci and the Round Lake Road
intersection im�rovements project. The seventeen year bonds rnature on February l,
2015. The City defeased these bo�ds in 2005 and issued refunding bonds in 2Q04. This
significantly reduced the interest cost over the life o�tl�e bo�ds.
Obiectives
i. Make debt paytnents as scheduled in a timely mar�er.
Issues
1. Watch market conditions for opporiunities to refund or fund balances to pay off
t�e bonds as soon as possihie to sa�e interest expe�se.
Measurable Worlcload Data
N/A
Bud�et Commentary
Tax increment revenue is t�e z�nain revene�e source. A transfer is made from the EDA TI�'
district No. 2{Round Lake) eacl� tiFx�.e a pay�xient is due. Annual debt payments, in#erest,
and fiscal agent fees are the only expenditures budgeted 'an 2012.
Bud�et SummaE-y
Function: Oeht Service Deoartment: GO Tax Increment 8orsds of 1998A
Acfual Aclual Budget Amended Actuai Proposed Adopted % Change
Aciitity FY 2009 �Y 2030 FY 2011 FY 2411 613012Qt1 FY 2U12 FY 20i2 11 vs 12
Re�enues
I�teress lncome 1 53 - - - - - -
TtanSfer 278,425 � 28i,525 284,375 2&4,375 - 29G,fi98 - fl.82°/
%ta1 Re+,enues $ 278,A26 $ 284,578 $ 284,375 $ 284,375 $ - $ 2&6,69& $ - 6.82%
ExqendiWres
�Bond Principa{ 225,000 235,OOD 245,Q0(i 245,fl00 2A5,000 255,4DD - 4.08%
Bond InIerest 52,875 46,075 38,875 38,875 38,875 3T,2�i8 - -19.62%
Fiscal Agerns' Fees 450 45(3 SOQ 500 450 450 -1a.D0°/a
Tofal Eupendiheres $ 278,A25 $ 28i,525 $ 284,375 � 2&4,375 $ 2&9,325 $ 286,698 $ - 0.82%
Furxl6alarice-danuaryl 2,020 2,fl21 2,074 2,074 2,�74 2,074
Extess Fieeenue OLerExpendit�res 1 53 (264,325} - -
Fund Balance-Oecember3i $ 2,02i $ 2,074 $ 2,074 $ 2,074 $ (282,251) $ 2,07A $ -
:1
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�SR�EN H�LLS
Capi�al Projects Funds Sumnlary
$�
cAPITAL PRo�cT FVNns
Description•
The Capital Frojec� Funds account �or the financial r�sources and ap�ropriaiioczs of
constructing and replacing the City's infrastructwre, incl�ding streets arid City buildings
or facilities, except those financed hy Enterprise Funds. Capital project funds use the
modiiied accrual basis of accounting; however; the cash basis of accour�ting wilt be used
foz� budgetary pu�rpases only. The cash basis is used for budgeti�g to ensure that
sufficien.t cash will be availa�le to rnake all required payments.
Budget Issues
The City of Arden Hilis uses a pay-as-you go philosophy for most capital improvements.
Tk�e znajor issue the City deals with is fnding adequate funding resources for th� various
projecis.
Bud�et CommeMtary
The active and �roposed proj ects for 20 X 2 inctude:
+ Gateway Signs
+ Springbrook Software Update
• Playground Structure Replacement
• Vaientine Park Improvements
• Mounds View High School Tcail Connectian
• Old Snelling Avenue Trail — Legacy
• 2Q12 Crack and Seal Caating
• Highway 96 (Old Highway 8 ta US Highway 10)
• Sneliing Ave PMP
� I-694/TH S1 Interchange Project
• Sanitary Sewer Pipe & Access Road ai Lift Station 7
� Water Meter Upgrades
• SCADA System
• Storm Pond Maintenance
• Water Tower Repainting
• Hazelnut Irrigation
• innovation WaylCounty Road F pond Dredging
�orne af these p�raject casts for 2012 include feasibility studies for future projects,
Pavement Ma�cageix�ertt Frogram {PMP} costs to preserve streets and infrastructure.
These projects have a n�mber of funding sources inciuding special assessments, grants,
ihe Water Fund, Sanitary Sewer Fund, and Surface Water Manage�nent Fund. At this
time the City does not aniicipate issuing debt to finance these projects.
s2
CAPITAL PRQJECTS FUNDS SUMMARY
Clty of Artlen Hifis
CaplYal Pund Summary
Actual Actual Budget Amended Acfual Pioposed Adopied °k Change
fY 2009 FY 2010 FY 2�1 i FY 2011 6130/2011 fY 20i2 FY 2042 i 1+.s '{2
Operatina Re�enue
Equipment, 81dg & Replacement 5 - S - $ i0,000 $ 10,000 S - $ - S - -100.00 %
Pudiic SaTety Capitat - - - 15,000 - 45,200 - 24i.33%
Gapiial lmpmaement Fund (PIRJ 590,825 539,386 580,000 580,000 242,129 535,000 -7.76°� �
Tofal Operating fte�enues 590,825 539,38fi 590,000 605,000 2A2,129 584,200 - -4.1095
OfherFfrtancinqf Sources
Equipmenl, BI6g & Replacement 172,540 18A,200 183,000 i83,000 $,740 183,OOQ - 0.40%
Public SaTety Capital .20,660 25,000 25,0[34 25,000 - - - -100.00 %
CapiFal 1mp�ouelnent Pund {PIR) 290,000 200,000 200,000 20D,000 - 200,000 0.0096
Total OtherFinancing Sources 392,500 469,200 408,000 408,000 6,74Q 383,000 - fii_i3%
Total Reveo�[es 5 883.325 5 948,586 S 898,000 $ 1,013,a00 S 250,869 S 963,200 y - -160.00�
Ezaennitures
Equipment, 91dg & Replacemeni $ 283,884 $ 200,003 $ 755,638 $ 755,638 $ 143,885 $ 394,638 $ - �777%
Pu6licSafelyCapital #56,5A3 38,926 95,376 95,376 55,375 178,327 - 86.97%
Capifal lmpmvement Fund {PIR� E,088,SB6 771,156 €,971,000 7,97T,000 77,485 1,578,508 - -99.91 �
Total Expendifures f,529,074 930,085 2,822,054 2,822,014 277,846 2,159,473 - -23.76%
Fund6alance-January 1 6,434,303 5,949814 5,407,1i6 5,907,11fi � 5,907,iifi 4,098,iQ2
ExcessRe�enueOnerExpenditure {545,689j {41,499) {f,824,014J (1,604,Q14) (26,977j (1,188,273) -
FundBalance-December34 $ S,B48,654 S 5,907,116 S 4,483,142 S 4,096,102 5 5,88P,i39 5 2,909,829 5
�
PERMANENT IMPROVEMENT REVOLVING FUND {PIR)
Fnnction: Public Worl�
Supervisor: Director oi Finance and Administrative Services
Fand#: 41i
Activity#: N/A
Activity Scope
This fund was established to teznporariiy finance pave�n.eni nn.an.agemeni projects being
partially financed by special assessments or for �igh cost ianprovements for which bonds
have not been. issued. In 2006, the Municipal Land and Builc�ings Fund, Non-Assessab�e
Road �npravement Fund, and Capitai �nprovements �und were consolidated into the
PIR Fi�nd.
Obiectives
1. To maintain. fhe City's streets and roadways.
2. To r�aintain City ir�frastruc�zre.
Issues
i. Finding adequate funding resources #'or the variaus projects.
Mcasurable Worklaad Da#a
NlA
Bud�et Commentary
The 2012 proj�cts are listed in the proposed fve-year capitai irnprovement piar�. (AlI
expenditures are reclassified as capital outlay, b�t act�al show in categories such. as
Engzneering, etc. on the budget below.)
Bud�et S�mznary
Punctlon: Publ':c Warks
Pa�emen[
Ap�ropriation Detail
Ac[ual Ac[ual 8udgef Amended Pmjected Aropased Advpted % Change
Actiuly F'( 2009 FY 2010 FY 2Di1 FY 2011 613012QiS FY 20t2 F1' 2012 i1 rs 12
Revenues
SpecialAssessments 410,935 388,758 4Q0,000 400,000 204,10i 400,OU0 - 0.06%
Miscellaneous 173,890 i5fl,618 180,000 180,000 38,028 i35,00Cj - -25,OQ°�
iransfer 200.Q00 240,000 2�0,000 20D.400 200.000 - 0.06°k
Department Tatal $ 790,825 $ 739,386 $ 780.000 $ 780,40(3 $ 242,]29 $ 735.00fl $ - 5.77°h
Ex e___� n9�ture§
Total Matedals and Supplies 381 949 - - - - - 0.00%
OlherSenices and Charges 179,478 393,i07 - - fi3,242 - - 0.00%
Capital Qutlay 908,727 577,700 1,971,090 f,974,000 44,743 1,578,508 - -19.91%
DepaRment Total $ 3,088,588 $ 779,356 $ i,971,000 $ f,971,600 $ 77,985 g 1,643,508 $ - -16.62%
�und Balance - January 1 8,059,072 5,76i,37i 5,729,547 5.729,54i ' 5,729,541 q,538,541
EzcessReuenuaOeerExpendifure (297,784) (31,770) {1,�91,00�� (S,f91,6D0) 164,144 {908,508) -
Fund Balance- Oecember 31 $ 5,761,3it $ 5,729,541 $ 4,536,541 $ 4,538,54i $ 5.893,684 $ 3,G30,033 $ -
84
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:
PUBLIC SAFETY CAPITAL EQUIPMENT
Fnnction: Public Safety
Supervisar: Director of Finance and Administrative Se�-vices
Fund#: 412
Actevity#: 48i20
Ac�ivitv Scope
This Capxtal Fund was created in 1995 with the inient of 6ui[ding a resezve to �und
General Fund pubiic safety capital equipment requirements. This use of ihe fun.d would
levei fiiture levy spikes caused by acquisition of costly specialized po�ice and fire capital
requireanents. Arden Hilis pays for a portion {28.0%) of Lake Johanna Fire Departrnent
equiptnent according to a formula which has been updated �or 2011, with the balance
funded by the other member cities of Shor�view and North Oaks. Arden Hi(ls is
respons�ble for all capital expenses reiating to ihe maintenance and upkeep of Fire Station
#l.
In. 2012, ihe Cozx�rriunity Services Fund was folded into this fund as it is the przma�ry
funding source. Thzs change was necessitated by new GASB standards.
�biect�ves
1. Provide adequate equipment to insure public safety for the residents of Arden
Hilis.
Issnes
1. Budget constraints.
2. Arden Hills is only one me�-►�ber on each of tne joint powers hoards. Decisions
are not always made on what Arden Hills sees as impo�-tant, but rather tl�e group
as a whole.
Measurable Worktoad Data
�n
Bud�e# Commen#ary
Anticipated 2012 purchases for the fire departmeni include the following: truck
rep(acement, ladders, tire replacement, badges, respanse jumpsuits, comput�rs, self
cantained breat�iing �pparatus, cold water rescue equipment, and fire extinguis�ier
training systezx�. The total capital budgeted for 2411 is $613,986. Tkte Arden Hills
portion af ihis is $165,162 plus our reimbursement to the City of Shoreview of $ I3,165
for a graz�d total of $�78,327.
86
Bud�e# Summa
Function: Public SaFety departmant: Puhiic Safety Capital Equipment
Appropriatian �etail
Actual Actual Budget Amended AMua[ Proposed Adopted % Change
Actiuiy FY 2609 FY 201� FY 2p1 f FY 201 t 6I3012011 F7 2092 FY 20i2 11 �s 32
Revenue
Fotal Miscellaneous - - - 45.0{!p - 45,200 - 20t.33 %
Transfer 20,OD0 25,000 25,6Q0 25,Ofl0 - - -100.00%
TotalReuanues $ 20,000 $ 25,OU0 $ 25,600 $ 40,��0 $ - $ 45,2D0 $ - 13.Q0%
Expenditures
CapitalOut�ay 156,543 t8,926 95,376 95,376 55,975 178,327 - 86.97%
DepaAmeRt Total $ 156,543 $ iB,926 $ 95,376 $ 95,376 $ 55,975 $ 178,327 $ - 86.97%
Fund Balance-Janusry S 376,613 240,070 2A6,7AA 246,144 ' 246,144 190,768
�xcess Reaenue OLer Expen�ture (i36,543} 6,074 (70,376} {55,376} (55,975j (133,127E -
Fund Balance- Decem6er31 $ 240,070 $ 246,144 $ 175,768 $ 590,768 $ 190.169 $ �57,641 $ -
$7
EQUXPMENT, BUILDING, AND REPLACEMENT
FLlIiG�iOtA: Generai Governmen�
S�pe�rvisor: Director of Finance and Administra#ive Services
Fund#: 408
Activety#: N/A
Activetv Scope
This Capital Fund was created in 2008 wi�li the intent of building a reserve to fund
equipment replacement, building i�nprovennents, office equipEnen#, and technology
x�nprovemen.ts. This use af the fund would le�el future levy spikes caused by acquisition
of costly capitai e�penditures. A one-tirne iransfer of $500,004 was done in 2008 fro�n
ihe General Fund to establish ihe reserve. Annual transfers from the General Fund and
Enterprise Fu�ds provide on-going revenues in addition to interest income.
06iectives
1. Pro�ide adequate ec�uiprnent to insure operations and services for the resid�nts of
Arden Hills.
Issues
1. Budget constraints.
Measurable Woxklaad Data
f��/1.1
Bud�e� Commentary
Anticipated 20 � 2 expenses are ta replace the Jetter a.nd Vactor Truck with dual putpose
machine, replacement of the � 997 Toro Workman w/Sprayer and �'25� Pickup Truck
w/Plow.
Bud�et Summary
Function: General Govemment Depaatment: Equipmeni Building arid Replacement
Appropriation Oetail
Actual Actual 8udgeS Amended Actual Proposed Adopted % Change
Actidty FY 20D9 FY 2D10 FY 20i1 FY 2014 6l301201 � FY 20t2 FY 20i2 ] 1 vs S2
Reven�es
Trensfers 472.500 ]84.200 193,004 183,000 8.740 'l83,000 - -5.18%
�epaRmentToSaf $ 472,500 $ 184,200 $ 193,000 $ 193,000 $ 8,740 $ 183,OD0 $ - �.T8%
ExaendiWres
Capital putlay 283,884 200.003 755,638 755,638 143,885 394,638 - 147.77%
pepartment Total $ 2$3,884 $ 2IX3,003 $ 755,638 $ 755,638 $ 143,&95 $ 394,638 $ - �7,77%
�und Balance-January 1 (111.364) (222,768) (238,571) (238,571)� (238.571j (801,204j
Excess ReLenueO�erExpenditure ---(111'-384j . (15_803) (562,638J___ __{562,6_3$�_ (135,145j {211,638) -
Fund Balance - December 31 $ (222,7G8� $. 5238.571) $ {861,209) $ (807,209} $_ 5373.716) $ (9,012,847) $ -
�
�
�4 EN H�LLS
�. ,
Enterprise Funds Summary
�
ENTERPRISE FUNDS
Descrption
An Enter�rise Fund is a fund established to finance and account for the acquisition,
operation, and maintenance of governmental facilitie� and services, which are entirely ar
predominantly self-supporting by user charges. The Ciiy operates .four Enierprise Funds.
The accrual basis of accounting is used far these funds. However, capital outlay items
are recorded as expenses. These pages are a summary of the E�terprise �unds_
Bud�ef �ssues
See the individual funds for the variaus budget issues facing each fund.
B�dget Sum�nary
Appropriation Oetail
Actual Achraf 8udget Ameaded Actua{ Pmposed Adopted % Change
Actiufy FY 2603 FY 2014 FY 2U11 FY 2011 6f30120it FY 2012 FY 2012 11 vs 12
Revenues
Taxes - - - - - - -
ucenses and Pertnits 3.386 5,479 4,000 4,OOD 726 4,000 - 0.00°/a
6ftergotiemmenfa[ t9,866 20,114 2D,846 20,846 20.845 20.0�0 - d.06°.6
SpecialAssessment �5,146 5,369 4,900 4,90D i,9n0 2,5D6 - -48.98%
Miscellaneous 58,102 72,296 5�,5W 50,a06 34,139 68,iD0 - 34.85%
Charges ior Sendces 3,602,779 3,972,000 A,2tB,954 4,218,954 1,376,i05 4,336,257 - 2.78°!c
Totai Re�.enues 3,689,278 4,075,431 4,299,200 4,299,200 t,433,756 4,430,657 - 3_06%
EspendiWreS -
Persasal Serrices 538,327 692,219 774,279 774,279 375,777 835,326 - 7.86°6
Ma[enals and Supplies - 89,4A6 83,831 B1,D85 8f,085 29,409 86,085 - &,17°�
Other Sertices and Charges 2,572,320 2,635,395 2,942,50D 2,942,5D[3 763,275 3,024,973 - 2.8C1%
CapitalOutlay � 4,500 85,766 1,553,2413 1,553,24b 28,846 828,750 - -05.64%
Trdnsfers i32,500 143,OD0 143,000 143,000 143,000 - 0.00%
7otai Expenditures 3,437,d93 3,640,213 5,494,144 5,444,104 i,i97,308 4,918,136 - -10.48%
Fund Balarice-.3anuary 1 12,573,567 i2,830,253 i3,351,236 13,359,236 13,351,236 12,156,332
ExcessRe�enueO�erExp�ditures z5z,�s5 a�,2n (i,�sa,soa) {�,isa.9oa� 23s,aso �as�,2�sy
FundBalance-Decem6er31 $ 12,825,752 $ 53,2&5,474 $ 12,156,332 $ 12,15G,332 $13,587,fi85 $1t,669,052 $
8alance Without Capltat Outlay $ 12,830,253 $ i3,351,236 $ 13,709,572 $ 13,769,572 $13,6i6,532 $12,497,962 $ -
(Nate: Capita.l Outlays are reclassified as Assets th�s having no effect on the Net Assets
or Fund Balance - th�se balances include capital outlay fQr budget puiposes.}
90
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91
WATER UTILZTY
Functiott: Public Wortcs
Supervisor: Public Warks Superintendent
Fund#: G01
Activity#: 49440
Activitv Sco�e
T�e Water Utilaty Fund is a self sustaining fund, or enterprise fund af the Ci�y. The City
maintains its own water distribt�tian system. Water is purchased fram the City of
Rosevitle, who in turn, purchases water on a wholesale basis frozn. St. Pau� Regional
Water Services. Metering devices are also rnainiained to account for usage.
Obj,�ctives
1. Continue long-range planning for infrastructure repair of �v�lls and pipes_
�ssue�
l. Staff time demands �n many peojects
2. Aging water systern.
3. Increased State and Federal regulations
Measnrable Worl�oad Data
None developed at this ti�ne.
Budget Cominentar�
The City conducted a rate s�zdy in 2008, with implementatian in 2009. Due to new
mandates, the City converted to a tiered rate system and is also phasir�g out the Senior
Citizen Discount by t�ie year 2011. Actual rate increases under the new system were
efFec�ive January l, 20Q9. The 2012 rate incxease is 7% and the overall revenue increase
budgeted in the fi�nd for 2012 is 12.97% over 2011.
The 2012 operating budget is an increase of 5.63% fram the previous �ear's budget and
0.29% overall decrease with capital outlay. Capital Outlay costs include 2012 PM� —
Nursery Hiils/Wynerest/Arden View neig�borhoods, installation o�a SCADA systezn
water tower repai�r and repainiing, and water meter upgrades. Az� operating transfer has
also been budgeted to the Equipment, Building, and Replacernent Fund.
92
Bud�et Summary
Func6on: Pu6fic Waks Department: WaterUtili[y
� Appmpdation i3etail
Actual Aaual Budgei Amended Actua] Proposed Adopted % Change
Acti+ity FY 2069 FY 2010 FY 20i 1 FY 2014 6I3012411 FY 2052 FY 2012 1 i us ]2
Reven�es
Licenses and Pemuls 2,193 3,137 2,000 2,000 276 2,40Q - 0.00%
IRtergo+,emmen[aE - - - - - - - 0.00%
Special Assessment 4,53fi 2,498 4,500 4,50D 386 2,000 - -55.56%
Miscellaaeous 21,448 30,fi23 15,000 15,Ofl0 6,Sfi5 25,Q00 - 6fi.67%
Charges (or Se[uces 1,702,821 1,818,290 S,8�fi,660 i,8�6,660 589,374 2,036,205 - 12.77°k
TataE Reuenuas 1.730.998 1,854.f48 4.828,160 t,628,160 596.9b2 2,Q65,205 - 12.97°/a
�ndiWres
Tofaf Personal Senices
Total Materials and Supplies
Olher Senices and Charges
Capi[al Outlay
Trarrsfers
�fotal Expendilules
228,861 234.522 265,786 265,786 125,522 282.957 - 6.27°h
44.0(}6 51,4d4 30,405 30,905 12,990 32,905 - 6.47°6
1.375,028 1.392,764 1,519.168 1.519,168 223,132 1,602.705 - 5.5U",6
9fl0 258 368,140 368,140 300 259,500 - -29.51°k
39,SS30 43,000 43,000 43,OQ0 43,OOQ - 0.00°.6
1.688,3t6 1,721.953 2,226.9°9 2.225,949 3Si.944 2.220,567 - -0.29°,6
Fund Batance -January 1 6,06�,641 6,105,223 6,237,676 6,237,676 6,237,676 5,838,837
Ezcess Re+,�nue O�er Expenditures 42,682 132,194 (398,839) (398,839) 234,958 (155,362}
Fund Balance - Decemher3l $ 6,144,323 $ 6,237,9�8 g 5,838,837 $ 5,838,837 S 6,472,633 $ 5,683,475 S
Balance Without Capital Outfay $ 6,105,223 $ 6,237,676 S 6,206,977 $ 6,206,977 $ 6,472,933 $ 5,942,975 $ -
(Noie: Capital Out�ays are recEassified as Assets thus ha�ing no effect on the Net Assets
or Fund Balance - these batan.ces include capital outlay for budget �urpose�.)
93
SANITARY SEWER UTILITY
Department: Public Works
Sa�erv'rsor: Pe�biic Works Superintendent
Fund#: 602
Activity#: 49490
Act�vitv Sco�e
The Sanitary Sewer Utility Fund is a se�f-sustaircing fund, or enterprise fund of the City.
The �aintenance of the sanitary sewer lines and lift stations are the responsibility of t�ie
Public Works Department. The maintenar�ce program invalves inspections, flushing and
cleaning of sewer lines ar�d routine maintena.nce of ihe lift stations. Wastewater flows
into tl�e Metropolitan Council's system to be treated.
Ob_jectives
1. Monitor infiltration af ground water into the sanitary se�ver system.
Issues
1. Ground waier inflow arid infiitration problems
2. Aging syste�-n
Measurable Worklaad Data
None developed at this time.
Bud�et Commentary
The City conducted a rate study in 2008, with impiementation in 2009. Due to new
tr�andates, the City converted to a�iered rate systern and is also phasing out the Senior
Citizen Discount by the ��ar 2�1 l. Actuai ra�e increases under th� new system were
effective January 1, 2009. The 2012 rate increase is 2%, tl-►e overa�l revenue budgeted far
2012 is a decrease of 7.32% over 2011.
�he 2012 operating budget is an increase oF 0.7% from the previous year's budget and an
overall decr�ase of 24.29% with capita.I outlay. Capital O�tlay costs include Sewer
LininglRehabiiitatior�, Inflow & Infiltra�ion (I&I) Mitigativn, and the I-694/TH S 1
Interchange Project. A� operating transfer has also l�een budgeted to tk�e Equipzx�ent,
Building, and Replacernent Fund.
94
Sudget Summary
Ftulclion: PuLlic WorKs OeparimeaF: $anEtary Sexer L3lility
Appropriafion Deiail
Actual Actual Budget Amended Projected Proposed Adopted °6 Change
Actiuty FY 2pp9 FY 2Q10 FY 2fl14 FY 2031 613012Utt FY 2012 FY 20i2 71 vs 12
Revenues
LirxnsesandPemvts 1,193 2,342 2,000 2,006 452 2,000 - 0.00%
Special Assessments 313 2,789 400 4�6 363 400 - 0.00°/a
Miscellaneous 11,915 9,278 5,000 5,�00 2,314 5,000 - 0.00°ib
Char�es for Senices i,312,39i 1,569,362 i,786,433 1,7$6,433 576,202 1,655,147 - -7.35%
Totaf Reienues i,325,812 9,583,770 1,793,833 1,793,833 573,326 1,662,547 - -7.32%
E�caenditures
Total Personal Senices
Tn1al Materials and Suppfies
Other Senices and Charc,�es
Capital Outlay
TT'dR512f5
Tatal Expendiiures
27fi,197 285,820 309,010 309,014 t5fi,618 329,757 - fi.71%
31,637 24,498 33,6Q5 33.605 12.208 38,6�5 - 8.93%
958.974 97i.861 9,134.102 1.134.i02 448.894 ],12q.fi89 - -1.1896
1,210 85.25(i 625.i00 625.10(i - 89.250 - �5.72°,b
58,500 62,�OD 62,900 62,000 - 62,000 - 0.06%
1,32&,518 1,429,430 2,163,817 2.183.817 517,709 1,638.301 - -24.24%
Fund Balance -January 1 4,142,185 4,i42,689 4,382,279 4,382,279 4,382,279 4,012,295
�zcess Retienue O+�a'Expenditures (70fi) i54,340 {369,984) (369,984) (38,38i) 24,246
�und 6alance - Oecem6er33 A,1A1,479 4,297,U26������4,012,295 4,012,295 4,343,896 4,036,542 ��
$alance�ihputCapitai0utlay 4,142,689 4,382,279 4,637,395 4,637,395 4,343,$98 4,125,792
(Note: Capita.I Outlays are reclassified as Assets t�us having no effect an the Net Assets
or Fz.�nd Balanc� - these balances include capital outlay :Eor budget puzposes.)
95
RECYCLING PR�GRAM
Functian: General Govcrnmeat
Su�ervisor: City Pt�tt�er
Fund#; 603
Acfiviiy#: 49520
Activity Scope
The City con�racts wit�i a private co�pany ta pick up recyclzng for resic�enis within the
City. The City of A�rden Hills participates in a Joini Powers Agreement with Ramsey
County to asszst wiih iunding the residential curbside recyciing p�ograrn. The County
Departrnent of Prape�riy Taxaiion directly places a city recycling fee on residents'
property tax �tatemen�.s. Ramsey County ihen coilects the fees and distributes them to the
City with the July and December tax settlements. Char�es for recycling costs to residents
include all costs associa#ed with eecycling including the coaperative spring and. �all joint
cleanup da� effort with the City of Shoreview.
Obiectives
1. �rovide ef�cien.t and cost effective recycling for the residents of Arden Hills.
Issues
1. Budget constraints_
Measurabte Worktoad Data
Nane develo�ed at this time.
Bud�et Commenta�-v
The revenue budget �or 2012 is increasing 5.96%. This is a result increased revenue
sharing that is expected from the Recycling contractor {i00.0%) based on 2411 results
and current economic conditio�s. Revenues are expected to close�y match expenses.
The 2012 aperating budget is a decrease of 0.38% �rom the previous year's budgei.
�ersonal Sexvice� increased by 6.11% due to salary allocaiion changes across
depaz�tments and funds and salary and step increases. The remaining decrease is an effort
to more accurately reflect expecied expenditures.
.,
�
Bud�et S�mmary
Funcfion: General Go�emmerrt Depariment: Recyding
f�ppropriation �etail
Aciva3 Actua3 Budget Amended Projected Proposed Adop[ed % Change
AcGuty FY 2009 FY 2010 FY 241 f FY 20t 1 40724 FY 20i2 FY 2012 1] as 12
Revenues
Iniergotiernmental 19,86fi 20,144 20,846 20,846 26,84fi 20,000 - �.p6°,6
Special Assessmenis 249 135 - - 1,13i - - p.pp�,�
Misce4laneous 3,871 48,537 15,500 15,500 21,Oi7 30,100 - 94.iS°k
Ci�arges for Senices 84,544 &5,9fi3 900,539 1QD,539 - 94,950 - 5,5&°k
Total Re�enues $ 108,530 $ 104,982 $ 136,885 $ 136,885 S 42,99A $ 945,050 $ - 5.96%
€xpenditures
Total Perswial Senices 12,849 14,942 17,288 f7,288 8,638 18,344 - fi.11°6
OtherSeruces arid Charges 105,348 114,993 978,862 148,662 41,794 117,087 - -i.33%
TotalExpenditures $ 198,196 $ 129,138 $ 135,950 $ 135,g50 $ 50,412 $ 735,431 $ - -0.38%
Fund Baiance-January 1 37,823 28,f57 4,405 4,001 ' 4,6p1 4,93fi
Excess Reaenue Oaer Expendi[u�es (9,866) (24,t55) 335 935 (7,4i83 9,619
FundBalaoce-pecember3T $ 28,157 $ 4,(!01 $ 4,336 $ 4,936 $ {3,4i7) $ 14,555 $
97
SURFACE WATER MANAGEMENT UTIL�TY
Functian: Pu�lic Works
Su�ervisor: Public Works SuPerin#e�dent
Fund##: 604
Activity#: 49550
Function
The Surface Water Management Utility F�nd 'zs a self s�s�aining fund, or enterprise fund
of the City. The fii�ction of the Surface Water Maz�agement (SWM) uiility is the
callection, ireatment and disposition of storzn water as well as the maintenance of the
sta� sewers. The current fe� structure is based upon zoning c�assification and parcel
acreage. Collection of t�iese f�es is done �ough the utility billing process.
Obiectives
l. Coilection, trearinent, and dispasition o�stanm water.
2. Maintenance of storm sevcTers.
Yssues
1. B�dget constraints.
2. Increased State and Federal regulations.
Measurable Workload Data
None developed at this time.
Bud�et Ca�uaentary
The City conducted a raie study in 2008, with imp�e�entaiion in 2009. Due to new
mandates, the City converted to a tiered rate system and is aIso phasing out the Senior
Citizen Discount by the year 2011. Acte�al rate increases under the new system were
effective .Tanuary 1, 2009. T�e ra�e increase t�or 2012 is 3%. The overalE revenue
increase for the fun:d is 3.28% over 2011.
The 2012 operating budget is an i�crease o� 3.68% from ihe previous year's budget and a
decrease of 4.50% overall with capital outlay. Personal Services increased by 12.39°/a
due to saiary alIocation changes as the Public Works Director was rnoved out of
Emergency Management and Gove�ent Buiidings into this fund to mare accurately
reflect actual salary ar�d beneft costs. Salary step increases were also a contrib�tion
factor to the increase. The rema'rnder of the decrease in the operating b�dget is an �ffort
ta more accurately reflect expected expenditures. Capital Ouilay costs 'rnclude Storm
Pflnd Mainienance, the Surface Water Management Plan update, Valentine Park
improvements, County Road 9b izx�provements (County Road 8 to US 10), the Caunty
Road E impravements between Highway 51 and Lexington Avenue, and the 2011 PMP —
.;
Nursery Hiils/WyncresdArden View neig�borhoods. An operating transfer has alsa been
budgeted to the Equipment, Building, and Replace�ent Fund.
Bud�e# SuinrnarX
Funcfion: Pubfic WoAcs DepaRmenk Sur[ace Water Management
Appruprialion Detail
Actuaf Actuai 8udget Amended Projected Proposed Adopted % Change
ActivEy FY 2609 FY 201U FY 2011 FY 2011 44724 FY 2012 FY 2012 11 vs t2
itevenues
7axes - - - - - - - 0.00°k
[ntergutiemmenta[ - - _ _ _ _ _ q pda�
Specia3 Assessmerrts 47 287 - - 62 1110 - 0.00°6
Misceflaneous 20,868 13,859 i5,OS30 15,U00 3,943 8,000 - -46.679fi
Chargesfor Senices SQ3,{i23 518,385 525,322 525,322 219,528 549,955 - 4.69°k
7otaliteaenues $ 523,938 $ 532,533 $ 540,322 $ 540,322 $ 214,534 $ 558,055 $ - 3.2896
fxpendiWres
Fota1 Personaf Ser+ices
Tota1 Maleriafs and Suppties
Oltte� Seru�es and Charges
Capifal OuHay
Ttansfers
Toia[ Expenditures
120,399 357,734 182,i95 i82,995 85,025 204,770 - 12.39%
13,803 7,92A 16,575 16,575 4,212 18,575 - 0.00%
332,970 155,777 170,5fi8 i7Q,568 49,460 184,493 - 8.16°%
2,390 258 560,000 560,900 28,546 489,U00 - -i4.29%
34.50Q.06 38,00�.00 38,000 38,000 - 38.OS70 0.00°h
$ 304,063 $ 353,&93 $ 967,338 $ 967,338 S 167,243 $ 923,838 $ - �.5p%
Fuod $afance-January 1 ' 2,331.918 2,554,i&3 2,727,280 2,727.280 2.727.280 � 2.3a0.264
Ezcess Reuenue Ouer Expenditures 219,975 172,838 (427,01fi) (427,015) A7,291 {355,783)
Fund 8alance - December34 $ 2,553,793 $ 2,727,022 $ 2,300,264 $ 2,300,264 $ 2,774,571 $ 1,934,480 $
Balance �thoul Capi[a! Out[ay $ 2,55d,1&4 $ 2,727,280 $ 2,&64,264 $ 2,860,264 S 2,803,f 17 � 2,A14,480 $ -
(Note: Capitai Ouilays are reclassified as Assets thus ha��ng no efifect on the Net Assets
or Fund Balance - these balances inci�de capital outlay for budget purposes.)
99
�
� D�EN ,H�LLS
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S#affing
The faliawing chart shows the staffing comparison by
department for the City of Arden Hills in full-time
equivalents. (Note: interns and s�asonal employees are not
included in this chart)
Adm i n istrat3pn
Administrafor
Assisfant City Administrator
Assistant fo lhe CiEy Adminstator
Deputy Clerk
F"f�'s
20Q9 2010 209� 2011 2012
AcEual Aclual Adopted Prolected Proposecf
�.Ofl 1.fl0 1.00 1_OU 1.00
1.17U 1.U0 1.00 1.00 1.00
2.OU 2.00 2.00 2.04 2.U0
Finance 8 Support 5ervices
Finance Director
Accounting Analyst
Finance Analyst
FinancelNR Assistant
Accnunting Cler�c
Utility Billing Gerk
O�ice Support Specialist
Customer Sen�ice Representatiue
F7E'S
Cammunity Qeveiopment
Cornm Dev Oirector
Bldg O�icial
Bidg Inspector
Planner
Assisfant Planner
FTE's
Public Works
Public Works Director
Public Works Superirrtendent
Partcs 8� Rec Artanager
Recreation Supervisor
Recreation Programmer
PW Maint Warkers (8)
FTE's
TqW1 FTE's
1_00 1A0 i.00 1A4 l.00
1.00 1.00 t.Ofl 1.00 1.00
- - '[.Ofl 1.00 1.00
1.00 1.00 1.00 9.d0 9.00
2.OD 2.�D 2.fl0 2.Q0 2.00
1.00 ].Op 1.Q4 7.Q0 i.OD
6.00 6.00 7.40 7.Q0 7.00
7.00 �.00 1.00 �.00 �.00
1A0 i.DO 1A0 1.00 i.00
�_00 1.U0 1.00 i.00 9.Ofl
i.�0 1.Q0 1.00 1.00 1.D0
4_00 4.00 a.0� 4.00 4.00
1.Ofl 1.0� �.00 1.00 1.00
- 1.fl0 9.0� 9.00 1.00
1.Ofl 1.OD 3.00 1.fl0 1.00
1.04 1.00 1_Od 1.00 1.00
&�D 8.40 8.Ofl S.flO 8.00
11.fl0 12.40 12.fl0 f2_00 i2.00
23.DQ 24.00 25.fl0 25.00 25.00
The follovv'rng page shows the 20 i 2 payroll arid benefit
allocation by person to eacl� department. This page also
shows tl;e how the Administrative Charge is calculat�d for the
Adrninxstration, Finance, and Government Buildings
Departments to other fu�ds.
laz
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103
Emp�oyee
Cornpensation
The City o� Arden HilIs �as one employee association which
represents the Public Works ur�ion emp�ayees. All other
ernplayees of the City are unrepresented. The current contract
expires December 31, 2012. The assurr��d salary and benefit
increases for budgeting purpases are as foliows:
Salary increases throughout the budget �nclude step increases
for new employees and a 0.0% COLA for union employees
and a 1.5% COLA {l% Jat�, 1, 2012 -- �% Jul 1, 2�12) for
non-union employees. The city pays $701.08 toward health
insurance premiurns and dental. The City pays the cost of life,
and disability insurance. Increases in insurance are budgeted
as follows:
Healt� 3.6%
Dental 10.0%
Life OA%
Disability 0.0%
All of the above costs are included in th� b�dget as presented.
104