2014 Adopted Operating Budget

CITY OF CHAMPLIN ANNUAL BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2014

DIRECTORY OF OFFICIALS

ArMand Nelson Mayor

Ryan Karasek Council Member, Ward 1

Eric Johnson Council Member, Ward 2

Bruce Miller Council Member, Ward 3

Kara Terry Council Member, Ward 4

Bret Heitkamp, City Administrator

John Cox, Deputy Administrator/Community Development Director

Roberta Colotti, City Clerk

June Johnston, Finance Director

Chris Rachner, Public Works Superintendent

Charles Lehn, Parks/Facilities Manager

David Kolb, Police Chief

Charles Thompson, Fire Chief

Page INTRODUCTION Number

Budget Calendar ............................................................................................................................. iv Mission Statement ........................................................................................................................... v History of the City of Champlin ..................................................................................................... vi Budget Goals ................................................................................................................................. vii City Organizational Chart ............................................................................................................. viii Budget Resolution .......................................................................................................................... ix Tax Levy Resolution ....................................................................................................................... xi EDA Levy Resolution .................................................................................................................... xii

BUDGET OVERVIEW

Budget Message ............................................................................................................................... 1 Budget Process Flow ....................................................................................................................... 7 Where Your Tax Dollar Goes .......................................................................................................... 8 General Fund Revenue Base ............................................................................................................ 9 Budget Summary by Function and Fund ....................................................................................... 10 2014 General Fund Revenue Chart ................................................................................................ 12 2014 General Fund Expense Chart ................................................................................................ 13

GENERAL FUND REVENUE:

Total General Fund by Department .......................................................................................... 17 Total General Fund by Category .............................................................................................. 18 Shared Revenue ........................................................................................................................ 20 Police Revenue ......................................................................................................................... 21 Protective Inspection Revenue ................................................................................................. 22 Code Enforcement .................................................................................................................... 23 Community Development Revenue .......................................................................................... 24

Table of Contents

i

Table of Contents

Page Number Engineering Revenue ................................................................................................................ 25 Recreation and Parks Revenue .................................................................................................. 26 Cemetery Revenue .................................................................................................................... 27 Public Works Revenue .............................................................................................................. 28

EXPENDITURES:

Total General Fund by Department ........................................................................................... 29 Total General Fund by Category ............................................................................................... 30 Mayor and Council .................................................................................................................... 33 Administration ........................................................................................................................... 35 Government Services ................................................................................................................ 37 Elections .................................................................................................................................... 38 Finance ...................................................................................................................................... 41 Assessing ................................................................................................................................... 43 Legal .......................................................................................................................................... 45 Community Development ......................................................................................................... 47 Management Information Systems ............................................................................................ 49 Police ......................................................................................................................................... 51 Fire Protection ........................................................................................................................... 53 Protective Inspection ................................................................................................................. 55 Code Enforcement ..................................................................................................................... 56 Emergency Preparedness Management ..................................................................................... 59 Engineering ............................................................................................................................... 61 Parks and Public Works Maintenance ....................................................................................... 63 Park and Recreation................................................................................................................... 64 Cemetery ................................................................................................................................... 65 Other Financing Uses ............................................................................................................... 67

OTHER FUNDS

SPECIAL REVENUE FUND Drug Abuse Resistance Education ............................................................................................ 74 Police Grant ............................................................................................................................... 76 Administrative Forfeiture .......................................................................................................... 78 DWI Forfeiture .......................................................................................................................... 80 Federal Forfeiture ...................................................................................................................... 82 Technology Fund ....................................................................................................................... 84 Ice Forum .................................................................................................................................. 86 Economic Development Authority ............................................................................................ 88 EDA Real Estate ........................................................................................................................ 90 Code Enforcement Abatement .................................................................................................. 92

ii

Page Number CAPITAL PROJECT FUND

Municipal State Aid ................................................................................................................ 100 Park Reserve .......................................................................................................................... 102

Capital Equipment ................................................................................................................... 104 Street Light .............................................................................................................................. 106 Storm Sewer ............................................................................................................................ 108

ENTERPRISE FUND

Water Utility ........................................................................................................................... 118 Sewer Utility ........................................................................................................................... 122 Refuse Collection .................................................................................................................... 124 Recycling ................................................................................................................................ 126

INTERNAL SERVICE FUND

Insurance Management Fund .................................................................................................. 134 GIS Fund ................................................................................................................................. 136

MILL POND GABLES Mill Pond Gables Operations .................................................................................................. 140 SUPPORTING DATA Fund Balance Analysis ................................................................................................................. 144 Outside Budget Requests .............................................................................................................. 146 Proposed 2014 Tax Levy .............................................................................................................. 147 Monthly Tax Supported Services by Department ........................................................................ 148 2013 Tax Burden Per Capita ........................................................................................................ 149 Capital Fund Balance Analysis .................................................................................................... 150 Long-Term Debt Requirements to Maturity ................................................................................. 152 Types of Bonded Indebtedness ..................................................................................................... 153 Personnel Summary ...................................................................................................................... 156

Glossary ........................................................................................................................................ 174

Table of Contents

iii

iv

CITY OF CHAMPLIN TIMETABLE OF EVENTS

2014 BUDGET

Day

Date

Event

Tue. 23-Jul Budget Workshop at Supervisor’s Staff Meeting. Supervisors receive 2014 Budget Preparation Manual and a tentative 2014 Calendar. Overview of budget process presented. 2014 budget worksheets are available on SharedData.

Wed. 31-Jul Last day for State Department of Revenue to notify cities of LGA amounts. Fri. 9-Aug. Absolute last day for supervisors to submit 2014 spending budget request

forms, justification forms, 2014-2023 Capital Improvement Plan forms and final 2014 priorities.

Fri. 16-Aug Requested budget balanced and delivered to City Administrator. Mon. 19-Aug

Supervisors meet with City Administrator and Finance Director to review priorities and individual operating and capital improvement plan budgets.

Thru Wed. 21-Aug Mon. 9-Sep Regular Council Meeting – 7:00 p.m. Council approves preliminary budget and

tax levy and establishes budget hearing date. Fri. 13-Sep Last day to certify proposed tax levy to Hennepin County. Special levy form is

due to the State. Mon. 7-Oct Budget work session with the City Council Thu. 7-Nov

County auditor prepares and sends parcel specific notices to residents. Thru Tue. 19-Nov Tue. 25-Nov Budget newsletter distributed to residents. Mon. 9-Dec Regular Council Meeting – 7:00 p.m. Public Hearing at which final City

Council action is taken on proposed 2014 Budget and tax levy. Fri. 27-Dec Last day to certify final tax levy to County Auditor. Fri. 27-Dec Last day to submit 2014 Levy Report to State Department of Revenue

Please note that the sections highlighted in gray require action or attendance by department heads.

v

City of Champlin’s Mission Statement

To respond to the ever changing needs of our community and its residents; and to ensure their financial and personal security through guided quality growth, innovation, and the efficient use of resources.

Goal: “To ensure the safety and sense of well-being of our residents’ person and property.”

Goal: “To provide the highest quality customer service in the most cost-efficient and effective manner.”

Goal: “To protect the City’s financial security and to become less dependent upon economic factors outside our control.”

Goal: “To diversify our tax base through guided, high-quality development.”

Goal: “To ensure the community is informed by taking a pro-active approach to citizen communication.”

History of the City of Champlin

vi

The City of Champlin is located in northern Hennepin County on the west bank of the Mississippi River approximately seventeen miles northwest of Minneapolis. The average elevation is 875 feet above sea level and the Mississippi River is approximately one-eighth of a mile wide. The City encompasses 8.5 square miles and has a current population of 24,470 according to estimates from the Metropolitan Council. It is bounded by the Mississippi River on the east and north, Brooklyn Park on the south, and Dayton, Maple Grove and the Elm Creek Park Reserve on the west.

The settlement of the Champlin area began in the spring of 1680 when Father Louis Hennepin, a Franciscan priest; Michael Accult, a voyager; and Picard Dulay were brought to the site now known as Champlin, after being captured by the Sioux Indians. In the 18th and 19th centuries, legend has it that there was an Indian trading post at the junction of Elm Creek and the Mississippi River. Charles Miles made the first permanent settlement here, building his house just below the mouth of Elm Creek in 1852. The Township of Marshall was organized in 1858 and a year later, Marshall reorganized into two townships, Champlin and Dayton, and the post office was established.

Champlin is unique in that it is one of the few communities in the United States which bears a surname as its name. The name Champlin came from the family name of U.S. Navy Commodore Stephen Champlin. He was active in the war against England and Canada in 1812 and in the establishment of the Canadian-United States Boundary. The Commodore's daughter was married to John B. Cook, a partner of Minnesota's Alexander Ramsey. Although Cook was never a resident of Champlin, he was involved in real estate transactions here and in the incorporation of Champlin. In 1947 a portion of the old Township of Champlin was incorporated to form the Village of Champlin and on January 2, 1971, the Township of Champlin and the Village of Champlin consolidated as the result of a petitioned order from the Minnesota Municipal Commission to form the City of Champlin.

City of Champlin

Hennepin County

BUDGET GOALS The general budget goals listed below should be consistent with the mission statement as well as the individual budgets and provide the foundation on which the budget is developed. To provide basic high quality municipal services the community desires, is

willing to pay for and can afford. To replace infrastructure items in a systematic way to ensure proper life

cycle costing, to reduce maintenance costs and to avoid unplanned large expenditures in one fiscal year.

To provide fair compensation and benefits for City employees.

To foresee future needs of the City and execute a planning process to meet

those needs. To provide a cost-effective municipal operation that maximizes resources

and minimizes the burden on the City’s taxpayers. To ensure the immediate and long-term financial health of all City funds by

being sensitive in operational costs and fluctuations in revenue sources. To make Champlin a better environment in which to live and work.

To communicate in a positive manner to residents and businesses the

significance of City services and projects.

vii

Councilmember Miller introduced the following resolution and moved its adoption:

CITY OF CHAMPLINHENNEPIN COUNTY, MINNESOTA

RESOLUTION NO. 2013-73

RESOLUTION ADOPTING THE 2014 BUDGET AND ESTABLISHING FUND APPROPRIATIONS

WHEREAS, the City Council has met and held public hearings specifically for the purpose ofdiscussion of the 2014 budget; and

WHEREAS, estimated December 31, 2013 fund balances are sufficient to meet approved expendituresfor fiscal year 2013.

NOW, THEREFORE, BE IT RESOLVED by the Champlin City Council:

Section 1: That the City of Champlin 2014 budget is hereby adopted.

Section 2: That the following maximum appropriations for fiscal year 2014 are hereby approved forexpenditure in each of the approved funds in accordance with State Statute as follows:

General Fund:Mayor and City CouncilAdministrationGovernment ServicesElectionsFinanceManagement Information ServicesAssessingLegalCommunity DevelopmentPoliceFireProtective InspectionCode EnforcementEmergency Preparedness ManagementEngineeringPublic Works MaintenancePark and RecreationCemeteryOther

$ 87,489212,738374,37826,300223,494163,396158,00050,00075,449

3,485,625503,501266,168147,95030,098214,828

1,713,805564,75319,544

1,919,373

Total General Fund $ 10,236,889

- - -------

Special Revenue Funds:DARE EducationPolice GrantTechnologyEconomic Development AuthorityEDA Real EstateMill Pond GablesIce Forum

$ 61,16620,853

o313,082

o229,925845,873

Total Special Revenue Funds 1,470,899

Capital Projects Funds:Street LightingStorm SewerMunicipal State AidPark Reserve FundCapital Equipment Fund

529,654763,102515,079

1,231,000622,700

Total Capital Projects Funds 3,661,535

Enterprise Funds:Water FundSewer FundRefuse FundRecycling Fund

2.885.1612,804,5841,272,415389,239

Total Enterprise Funds 7,351,399

Internal Service Fund:Insurance Management FundGIS Fund

302,66680,000

Total Internal Service Funds 382,666

Total All Funds $ 23,103,388

The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Johnson, andupon vote being taken thereon, the following voted in favor thereof: Mayor Nelson, Councilmembers Johnson,Miller, Terry and Karasek, and the following voted against the same: none, whereupon said res tion waspassed this 9th day of December 2013. IJ,~

ArMand Nelson, Mayor

ATTEST:

Roberta Colotti, CMC, City Clerk




RESOLUTION APPROVING A TAX LEVY FOR2014 OPERATING BUDGET APPROPRIATIONS

WHEREAS, the City is required by law to furnish to the County Auditor the tax levy for 2014,

NOW, THEREFORE, BE IT RESOLVED by the Champlin City Council that there is herebyapproved for proposed expenditures from general taxes, the following sums for purposes indicated:

General GovernmentPERA levyStreet Light FundBonded IndebtednessFacility Expansion Loan

$7,276,23826,179255,212514,400250,000

TOTAL LEVY TO BE CERTIFIED $8,322,029

FURTHER, BE IT RESOLVED, that as required by Truth in Taxation Legislation, the City Clerkshall certify to the Hennepin County Auditor a copy of this resolution approving a tax levy of $8,322,029 forthe City of Champlin.

The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Terry, andupon vote being taken thereon, the following voted in favor thereof: Mayor Nelson, Councilmembers Terry,Miller, Johnson and Karasek, and the following voted against the same: none, whereupon said resolution waspassed this 9th day of December 2013.


ATTEST:

ROberta Colotti, CMC, City Clerk




RESOLUTION APPROVING A TAX LEVY FOR2014 EDA OPERATING BUDGET APPROPRIATIONS

WHEREAS, the City is required by law to furnish to the County Auditor the tax levy for 2014.

NOW, THEREFORE, BE IT RESOLVED by the Champlin City Council that there is hereby approvedfor proposed expenditures from general taxes, the following sums for the Champlin Economic DevelopmentAuthority Operating Budget.

EDA Operating Expenditures $310,439

FURTHER, BE IT RESOLVED that as required by Truth in Taxation Legislation, the City Clerk shallcertify to the Hennepin County Auditor a copy of this resolution approving a proposed HRA levy of$310,439 forthe Champlin Economic Development Authority.

The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Karasek, andupon vote being taken thereon, the following voted in favor thereof: Mayor Nelson, Councilmembers Miller,Karasek, Terry and Johnson, and the following voted against the same: none, whereupon said resolution waspassed this 9th day of December 2013.


ATTEST:

Roberta Colotti, CMC, City Clerk

Memo To: Mayor and City Council

From: June Johnston, Finance Director

CC: Bret Heitkamp, City Administrator

Date: October 7, 2013

Re: 2014 Proposed Operating Budget and 2014-2023 Proposed Capital Improvement Plan

Presented for your review are the 2014 proposed operating budget and the 2014-2023 proposed Capital Improvement Plan. We are once again presenting a balanced budget for fiscal year 2014. Preliminary figures from Hennepin County indicate that the tax capacity for the City of Champlin is decreasing by approximately 2.41% for payable 2014. In 2011 when the update to the Financial Management Plan (FMP) was completed, it was projected that property values would stabilize for payable 2013. Unfortunately, while the economy is showing signs of recovery, taxable values traditionally trail home sale price trends by twelve to eighteen months. As a result, the City is experiencing yet another year of decreasing property values for 2014.

Staff proposed a levy increase of $0 for the general levy and a decrease of $1,300 for the debt levy, which provides for a 2.75% increase in the tax rate. This levy was given preliminary approval by the City Council at the September 9th City Council meeting. The fiscal disparities contribution decreased by $20,154 in 2014 from 2013 ($1,346,849) and it is this decrease that is negatively impacting the tax rate. The fiscal disparities program is under review by the state legislature and future action could negatively impact the City of Champlin. Under the 2014 preliminary tax levy, the average homeowner whose value dropped from $166,000 in 2012 to $162,000 in 2013 would experience a $2 increase in property taxes paid to the City of Champlin. License and permit revenue is projected to decrease by $11,347 (4.3%) due to a contemplated change in policy for the vacant building registration program and charges for service, miscellaneous revenues, intergovernmental revenues and other financing sources add an additional $99,384 in revenue for the General Fund.

AUDITED AUDITED AUDITED PROJECTED PROJECTED PROJECTED YEAR REVENUE REVENUE REVENUE REVENUE REVENUE REVENUE

12/31/2009 12/31/2010 12/31/2011 12/31/2012 12/31/2013 12/31/2014

TAXES $7,099,361 $7,152,682 $7,498,383 $7,572,795 $7,994,417 $7,994,417LICENSES & PERMITS $270,694 $334,465 $270,353 $327,249 $277,827 $266,390INTERGOVERNMENTAL $499,432 $226,442 $234,421 $197,233 $195,467 $196,067CHARGES FOR SERVICE $850,530 $801,407 $1,017,735 $977,750 $870,821 $976,869FINES $378,486 $289,022 $330,383 $314,380 $300,000 $305,000OTHER $455,619 $554,995 $359,244 $108,368 $502,540 $498,146

TOTAL ALL FUNDS $9,554,122 $9,359,013 $9,710,519 $9,497,775 $10,141,072 $10,236,889

City of Champlin Finance Department

As of this date, the City is scheduled to receive $237,533 from the State of Minnesota for Local Government Aid. Due to the political volatility associated with this unstable revenue source, staff is recommending that this revenue source be applied towards infrastructure needs and not be depended upon for the operating budget. Should this funding source be withdrawn in the future, as has occurred multiple times in the past, the City’s operations would not be negatively impacted. It is further recommended that this funding source be placed in a separate fund to be used at the discretion of the City Council to re-establish recommended fund balance levels in infrastructure funds as identified in the Financial Management Plan on an as needed basis.

The City Council challenged staff to continue to maintain City services to the residents while limiting the increases in expenditures. This was a difficult task for department heads due to the fact that the City has always strived to “hold the line” on expenditures and used the philosophy of “do more with less” before it became a popular phrase in the current economic environment. The department heads rose to the challenge presented to them and delivered a preliminary budget proposal that contains an increase in supplies and services of $53,245 (2.04%) Of this amount $26,300 is for elections (held only in even numbered years) and $26,336 is for payments to the Anoka-Champlin Joint Fire Department for personnel and infrastructure increases in the department. This provides for a net overall increase of $609 in all other supplies and service line items in the General Fund. Personnel costs account for the largest percentage of the operating budget (an increase of $77,675). Negotiated contract settlements identify a COLA of 2.0% effective January 1, 2014, and increases in the City contribution to PERA.

The other large area of expenditure for the City is infrastructure. Infrastructure projects and equipment purchases have been reprioritized and postponed a number of times, but that can only be done for a period of time and then the expenditure will need to be made. The City Council has indicated in the past that funding for infrastructure is a priority and that transfers should be maintained. The Financial Management Plan contains transfers to infrastructure of $825,000 for capital improvement-streets, $500,000 for capital equipment and $100,000 for the Ice Forum. In 2013, the transfers that were made were $210,000 than those proposed ($755,000, $385,000, and $75,000 respectively) in order to minimize the impact on the residents. The previous City Council had intended that these transfers be increased to the full amounts contained in the Financial Management Plan in 2014. To increase the amounts to the full levels in 2014 would have imposed an excessive burden on the taxpayers for 2014, therefore, staff is recommending that the City Council consider utilizing the Local Government Aid allocation to supplement the current transfers contained in the General Fund and restore full funding to the infrastructure funds.

The City prepares a 10-year Capital Improvement Plan. This gives staff and the City Council a better overview for planning purposes and also aligns the Capital Improvement Plan with the Financial Management Plan. The City historically has budgeted $650,000 - $750,000 annually for capital equipment purchases. Staff is proposing a budget of $622,700 for 2014. Some of the more significant requests included for capital equipment include replacement of squad cars and set-up ($156,500), Police Department radios ($25,000), laser radar ($13,500), replacement trucks and equipment for Public Works ($205,000).

Budget discussions need to encompass all fees and charges that may impact the residents of Champlin, in addition to the property tax levy. The utility rate study that was completed by Ehlers and Associates in 2009 indicated a need to increase utility rates on an annual basis in order to maintain sufficient reserves in the funds.

The sanitary sewer fee increases the past four years (pass through from the Met Council) have served to stabilize the financial position of the Sanitary Sewer Fund and operating gains were posted again in 2012. The City received notice that fees from MCES will be increasing by 3% for 2014 and staff is recommending that the increase be passed through and a 3% increase in the current rates be

implemented (instead of the 12% increase indicated by the utility rate study and the 5% recommended in July). The fund will be closely monitored and rates will be analyzed on an ongoing basis.

The pro forma reports for the refuse and recycling funds indicate that small increases of 1% for the Refuse Fund and 2% for the Recycling Fund are needed. As with the Sanitary Sewer Utility Fund, these increases are pass through increases made necessary by increased rates paid to the haulers.

Investment interest proceeds from the Trunk, Source and Storage Fund (TSS) are being used to supplement storm sewer fees to pay for operations of the Storm Sewer Utility Fund. This provides needed additional funding, however, due to continued economic pressure on interest rates, this funding is not as much as originally projected and additional funding is needed for the Storm Sewer Utility. Rates were increased by $0.25 per month in 2013 and will not be increased again until 2016.

An analysis of the infrastructure needs for the Street Light Fund indicates the need for additional funding in order to maintain the current infrastructure. The current funding source for the Street Light Fund is a tax levy of approximately $250,000. This levy is no longer sufficient to fully fund operating costs and funds are needed for infrastructure replacement. In 2013, the City Council approved the transfer of the interfund loan proceeds from the TSS fund. The interfund loan was made from the TSS fund for the facilities expansion project ($2,300,000) and is scheduled to be repaid over 15 years

beginning in 2013 (approximately $235,000 per year). The loan proceeds are not projected to be sufficient to fund all infrastructure costs for the next fifteen years and as a result staff is recommending implementation of a Street Light Utility fee. Due to economic conditions, staff is recommending that this fee not be implemented until 2015.

The budget assumptions listed below were used as a basis for preparation of the 2014 operating budget.

2014 Budget Assumptions

2.41% reduction in tax capacity for the City

Utility rate increases for 2014

o Water utility (1%)

o Sewer utility (3%)

o Refuse/Recycling (1%/2%)

o Storm Sewer (0%) (NPDES and unfunded mandates)

o Delay implementation of Street Light Utility fee

2.0% COLA for staff

No addition of staff

Reductions in staff hours and reallocation of IT staff hours

Delay proposed additional infrastructure transfers

Levy limits mandated by the State of Minnesota

0% increase for supplies and services

Reduce City Council Contingency allocation to ½% (one year only)

Department heads have done a great job of working to minimize expenses and to present a balanced budget to the City Council for consideration. Individual department heads will be at the budget work session on October 7 to present their departmental budgets and to answer any questions that you may have regarding the 2014 proposals. Due to the early nature of the meeting, a box lunch will be provided at 5:15 p.m. and the meeting will begin with a brief overview of the proposed budget at 5:45 p.m.

Year

State Aid & Credits

Property Tax

Other Sources

2014 $13,467 0% $7,339,417 72% $2,884.005 28%

2013 $13,467 0% $7,339,417 72% $2,788,188 28%

2012 $15,404 0% $6,687,098 69% $2,991,520 31%

2011 $13,467 0% $6,843,258 71% $2,830,834 29%

2010 $22,077 0% $6,538,821 70% $2,798,115 30%

2009 $13,467 0% $6,712,277 70% $2,828,378 30%

2008 $13,467 0% $6,173,519 73% $2,314,758 27%

General Fund Revenue Base

Note: Fluctuations occur in revenue from other sources due to the uncertain nature of certain revenue streams such as building permit revenues, fines, etc. The years 2008-2012 reflect actual numbers and the years 2013-2014 reflect budgeted amounts. The City historically budgets conservatively for these revenue streams.

Note: The City is currently scheduled to receive $237,533 in local government aid in 2014. Due to the volatility of this revenue stream, the revenue will be used for infrastructure replacement rather than to fund operations.

10

% IncreaseFUNCTION -2010- -2011- -2012- -2013- -2014- (Decrease)

Actual Actual Actual Adopted Adopted 2013 to 2014

General Fund Mayor and Council 74,775 75,649 77,071 88,154 87,489 (0.75%) Administration 187,777 195,164 204,290 212,622 212,738 0.05% Government Services 364,424 362,520 359,002 393,538 374,378 (4.87%) Elections 20,275 1,869 21,507 2,000 26,300 1215.00% Finance 189,853 196,769 210,821 214,627 223,494 4.13% Management Information 138,422 144,537 155,035 199,948 163,396 (18.28%) Assessing 142,049 156,462 152,786 155,000 158,000 1.94% Legal 55,729 41,355 31,573 50,000 50,000 0.00% Community Development 52,250 52,765 53,716 55,611 75,449 35.67%

Total General Government 1,225,554 1,227,090 1,265,801 1,371,500 1,371,244 (0.02%)

Public Safety Police 3,024,892 3,125,289 3,231,166 3,431,510 3,485,625 1.58% Fire Protection 453,505 451,130 447,655 477,165 503,501 5.52% Protective Inspection 221,070 220,688 248,397 245,367 266,168 8.48% Code Enforcement 146,935 131,420 136,471 141,577 147,950 4.50% Emergency Preparedness Management 25,707 22,369 24,619 28,066 30,098 7.24%

Total Public Safety 3,872,109 3,950,896 4,088,308 4,323,685 4,433,342 2.54%

Public Works Engineering 217,589 230,924 220,529 270,661 214,828 (20.63%) Parks and Public Works Maintenance 1,477,660 1,460,031 1,469,549 1,649,553 1,713,805 3.90% Total Public Works 1,695,249 1,690,955 1,690,078 1,920,214 1,928,633 0.44%

Culture and Recreation Park and Recreation 496,400 496,869 502,068 560,230 564,753 0.81%

Total Culture and Recreation 496,400 496,869 502,068 560,230 564,753 0.81%

Other Functions Cemetery 17,806 17,613 17,697 19,509 19,544 0.18% Other Financing Uses 1,609,071 2,290,669 2,082,572 1,945,934 1,919,373 (1.36%)

Total Other Functions 1,626,877 2,308,282 2,100,269 1,965,443 1,938,917

TOTAL GENERAL FUND 8,916,189 9,674,092 9,646,524 10,141,072 10,236,889 0.94%

GENERAL FUND EXPENDITURES BY FUNCTION2014 BUDGET

10

% Increase -2010- -2011- -2012- -2013- -2014- (Decrease)

FUNCTION Actual Actual Actual Adopted Adopted 2013 to 2014

Special Revenue Funds:

DARE Education 62,729 64,332 60,630 64,023 61,166 (4.46%) Police Forfeiture 17,376 13,361 14,986 - - 0.00% Police Grant 2,374 - 17,827 20,853 20,853 0.00% Technology - 1,804 - 10,000 - (100.00%) EDA 350,565 421,144 337,336 317,786 313,082 (1.48%) EDA Real Estate 106,216 154,356 155,698 94,087 - (100.00%) Mill Pond Gables 238,757 263,733 228,200 227,182 229,925 1.21% Arena 459,488 486,030 529,766 578,147 845,873 46.31%

Total Special Revenue Funds 1,237,505 1,404,760 1,344,443 1,312,078 1,470,899 12.10%

Capital Projects Funds: Municipal State Aid 179,937 140,538 153,009 343,648 515,079 49.89% Park Reserve Fund 406,805 522,201 373,311 1,242,000 1,231,000 (0.89%) Capital Equipment Fund 459,507 436,300 556,342 710,996 622,700 (12.42%) Street Light 247,855 278,179 419,040 697,136 529,654 (24.02%) Storm Sewer 400,297 594,061 661,797 1,068,152 763,102 (28.56%)

Total Capital Projects Funds 1,694,401 1,971,279 2,163,499 4,061,932 3,661,535 (9.86%)

Enterprise Funds: Water Fund 1,820,284 1,706,376 3,025,530 3,259,215 2,885,161 (11.48%) Sewer Fund 2,090,438 2,071,035 2,116,539 2,868,163 2,804,584 (2.22%) Refuse Fund 1,189,482 1,204,626 1,232,727 1,256,858 1,272,415 1.24% Recycling Fund 288,338 344,114 392,050 384,497 389,239 1.23%

Total Enterprise Funds 5,388,542 5,326,151 6,766,846 7,768,733 7,351,399 (5.37%)

Internal Service Funds: Insurance Management 272,047 258,373 217,395 293,960 302,666 2.96% GIS Fund - - - - 80,000 100.00%

Total Internal Service Funds 272,047 258,373 217,395 293,960 382,666 30.18%

Total All Funds 17,508,684 18,634,655 20,138,707 23,577,775 23,103,388 (2.01%)

SUMMARY OF EXPENDITURES BY FUND2014 BUDGET

11

2013 General Fund Revenues

General Fund Revenues

2014Budget

Property Taxes 5,800,393Other Taxes 655,000Fiscal Disparities 1,539,024Licenses & Permits 266,390Local Government Aid 0Other Intergovernmental 196,067Charges For Services 976,869Fines & Forfeits 305,000Miscellaneous Revenue 265,300Other Financing Sources 232,846

Total 10,236,889

Revenue Source

Property Taxes58%

Other Taxes6%

Fiscal Disparities14%

Licenses & Permits3%

Local Government Aid0%

Other Intergovernmental2%

Charges For Services9%

Fines & Forfeits3%

Miscellaneous Revenue3%

Other Financing Sources2%

2014Budget

Source: City of Champlin Finance Department12

2013 General Fund Expenditures

General Fund Expenditures By DepartmentLess Direct Net 2014

Department 2014 Budget Revenues Expense

General Government 1,371,244 494,540 $876,704Police & Fire Protection 4,433,342 694,108 3,739,234Street Maintenance 1,928,633 505,666 1,422,967Culture & Recreation 564,753 297,312 267,441Capital Outlay 622,700 0 622,700Other 1,938,917 18,000 1,920,917

Totals $10,859,589 $2,009,626 $8,849,963

General Government

10%

Police & Fire Protection

42%

Street Maintenance 16%

Culture & Recreation

3%

Capital Outlay 7%

Other 22%

City Services Supported By

2014 Budget

Source: City of Champlin Finance Department 13

GENERAL FUND The GENERAL FUND accounts for all revenues and expenditures of a governmental unit, which are not accounted for in other funds. It is usually the largest and most important accounting activity for state and local governments, normally receiving a greater variety and number of taxes and revenues than any other fund. Specifically, it receives such revenues as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, state grants and aids, and interest earnings. In turn, the GENERAL FUND also finances a larger range of activities than any other fund.

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL FUND DEPARTMENT: TOTAL GENERAL FUNDFUND NUMBER: 101

TOTAL GENERAL FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SHARED REVENUE 7,855,488 8,231,860 8,285,701 8,682,272 8,708,203 GENERAL FUND-POLICE 518,274 555,166 506,810 496,675 501,575 GENERAL FUND - PROTECTIVE INSPECTION 256,478 169,979 156,681 111,169 142,533 GENERAL FUND - CODE ENFORCEMENT 29,054 31,110 37,084 33,000 50,000 GENERAL FUND - COMMUNITY DEVELOPMENT 8,300 3,275 58,106 62,700 13,600 GENERAL FUND - ENGINEERING 335,948 379,365 321,887 426,156 500,666 GENERAL FUND - RECREATION & PARKS 321,766 307,445 296,992 306,100 297,312 GENERAL FUND - CEMETERY 25,335 24,020 21,910 18,000 18,000 GENERAL FUND - PUBLIC WORKS 8,370 8,300 8,851 5,000 5,000

TOTAL GENERAL FUND 9,359,013 9,710,520 9,694,022 10,141,072 10,236,889

EXPENDITURES 8,916,189 9,674,092 9,646,524 10,141,072 10,236,889 CHANGE TO FUND BALANCE 442,824 36,428 47,498 - - FUND BALANCE - BEGINNING 2,890,350 3,333,174 3,369,602 3,417,100 3,417,100

FUND BALANCE - ENDING 3,333,174 3,369,602 3,417,100 3,417,100 3,417,100

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

TAXES31010 Current Ad Valorem Taxes 5,085,108 5,221,756 5,219,583 5,935,414 5,763,393 31020 Delinquent Ad Valorem Taxes 29,625 55,889 68,286 35,000 35,000 31040 Fiscal Disparities 1,341,216 1,356,421 1,399,229 1,367,003 1,539,024 31060 Excess Tax Increment 76,179 199,201 223,085 - - 31810 Franchise Taxes 613,861 655,126 650,611 655,000 655,000 31910 Penalties & Interest on Ad Valorem Taxes 6,693 9,991 12,000 2,000 2,000

TOTAL TAXES 7,152,682 7,498,384 7,572,794 7,994,417 7,994,417 LICENSES & PERMITS

32110 Intoxicating Liquor - Off Sale 1,520 6,085 1,140 1,140 1,140 32111 Sunday Liquor - On Sale 1,800 1,700 1,600 1,600 1,600 32112 Intoxicating Liquor - On Sale 42,000 35,125 46,000 46,000 48,000 32113 Non-intoxicating Liquor - Off Sale 750 1,510 750 750 1,250 32114 Non-intoxicating Liquor - On Sale - - - - - 32115 Wine License - On Sale 550 550 1,850 1,300 2,250 32160 Heating License 4,080 4,360 4,240 2,800 2,800 32161 Gas Station License 3,560 2,940 3,320 3,000 3,000 32162 Peddler's License 1,910 2,955 3,165 1,500 1,500 32180 Cigarette Licenses 3,500 3,000 3,800 3,900 4,225 32181 Other Business Licenses & Permits 22,224 23,972 76,710 79,000 30,000 32182 Massage/Therapy Licenses 6,176 2,700 4,450 3,150 3,100 32183 On Sale Club 300 300 300 300 350 32210 Building Permit 162,354 96,567 83,426 53,287 69,575 32220 Rental Licenses 29,054 31,110 37,084 33,000 50,000 32230 Plumbing Permits 21,379 13,895 11,725 10,000 10,000 32240 Animal Licenses 1,528 1,867 1,380 1,800 1,500 32260 Electrical Permits - 16,240 21,990 20,000 20,000 32261 Heating Permits 24,979 17,507 17,558 11,000 11,000 32263 Sign Permits & Licenses 4,081 4,346 4,713 3,000 4,000 32264 Other Non-business Licenses 455 225 40 - - 32265 Weight Permit 1,015 1,249 - 500 500 32266 Conditional Use Permits 750 1,950 1,950 600 600 32267 Zoning Variances 500 - - 200 -

TOTAL LICENSES & PERMITS 334,465 270,153 327,191 277,827 266,390 INTERGOVERNMENTAL REVENUE

33160 Federal Grant 15,755 15,752 6,024 1,400 2,400 33402 Homestead Credit 8,610 2,050 1,937 - - 33416 Police Training Reimbursement 8,604 9,089 8,302 8,000 8,000 33421 State Aid - Police 160,495 161,651 159,656 160,000 160,000 33422 State Grants - Other 19,511 32,412 7,848 12,600 12,200 33423 State Grant - PERA 13,467 13,467 13,467 13,467 13,467

TOTAL INTERGOVERNMENTAL REVENUE 226,442 234,421 197,234 195,467 196,067 CHARGES FOR SERVICE

34103 Rezoning 550 200 800 500 1,000 34104 Plan Check Fees 45,368 21,102 17,442 13,782 28,858 34105 Sale of Maps & Publications 27 14 9 50 50 34107 Assessment Searches 675 1,140 1,060 1,000 1,000 34108 Administrative Fees 452,183 514,186 492,420 574,539 648,649 34109 Copies 18 23 121 25 25

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34110 Platting Fees 2,260 300 300 1,000 2,000 34111 Abatement Charges 780 981 - - - 34201 Special Police Services 5,911 8,250 5,300 5,000 5,000 34203 Accident Reports 1,744 2,003 2,796 2,000 2,200 34206 Animal Impounding Fees 5,784 4,994 4,847 4,500 4,200 34207 Investigation Fees 175 220 140 150 100 34208 Rabies Deposit Fees 25 25 - 25 25 34304 Engineering Inspections 30 16,600 - - 13,500 34407 Sewer Availability Charges 1,823 624 307 750 500 34780 Parks Fees 38,706 30,287 24,839 34,000 31,262 34781 Adult Athletics 122,766 131,587 131,562 120,000 125,000 34790 Recreation Programs 89,583 83,841 80,717 88,000 84,700 34940 Sale of Graves 15,370 14,860 14,580 11,000 11,000 34941 Internments 9,935 9,160 7,330 7,000 7,000 34942 Marker Setting 30 - - - - 34950 Splash Pad Revenue - - - - 2,400

TOTAL CHARGES FOR SERVICE 801,407 847,421 790,749 870,821 976,869 FINES & FORFEITS

35101 Court Fines 289,022 330,383 314,380 300,000 305,000

TOTAL FINES & FORFEITS 289,022 330,383 314,380 300,000 305,000 MISCELLANEOUS REVENUES

36101 Special Assessments - Current & Delinquent 10,606 14,102 11,747 7,500 7,500 36102 Penalties & Interest 45 223 233 - - 36210 Interest on Investments 113,203 125,544 81,426 63,000 63,000 36220 Lease Income 133,662 152,639 144,684 145,000 144,400 36230 Contributions 4,287 3,775 3,072 4,500 2,900 36240 Miscellaneous Revenue 44,770 2,868 3,663 4,350 2,500 36245 Special Events 37,908 39,823 42,566 37,800 35,800 36246 Explorers 4,312 1,764 3,060 3,000 3,000 36260 Surcharges 318 308 300 300 300 37940 Cash Over/Short 14 17 68 - - 39102 Refunds & Reimbursements 20,063 1,770 4,500 8,150 5,900

TOTAL MISCELLANEOUS REVENUES 369,188 342,833 295,319 273,600 265,300 OTHER FINANCING SOURCES

39202 Transfer In - Water Utility 40,000 40,000 40,000 50,000 50,000 39203 Transfer In - Sewer Utility 30,000 30,000 40,000 50,000 50,000 39208 Transfer In - EDA 42,715 43,360 44,665 46,094 47,016 39209 Transfer In - Cemetery Perpetual Care 3,000 3,000 3,000 3,000 3,000 39214 Transfer In - Cap Imp 70,092 70,565 68,690 79,846 82,830

TOTAL OTHER FINANCING SOURCES 185,807 186,925 196,355 228,940 232,846 TOTAL GENERAL FUND 9,359,013 9,710,520 9,694,022 10,141,072 10,236,889

EXPENDITURES 8,916,189 9,674,092 9,646,524 10,141,072 10,236,889 CHANGE TO FUND BALANCE 442,824 36,428 47,498 - - FUND BALANCE - BEGINNING 2,890,350 3,333,174 3,369,602 3,417,100 3,417,100


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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL SHARED REVENUE DEPARTMENT: REVENUEFUND NUMBER: 101

SHARED REVENUE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

TAXES31010 Current Ad Valorem Taxes 5,085,108 5,221,756 5,219,583 5,935,414 5,763,393 31020 Delinquent Ad Valorem Taxes 29,625 55,889 68,286 35,000 35,000 31040 Fiscal Disparities 1,341,216 1,356,421 1,399,229 1,367,003 1,539,024 31060 Excess Tax Increment 76,179 199,201 223,085 - - 31810 Franchise Taxes 613,861 655,126 650,611 655,000 655,000 31910 Penalties & Interest on Ad Valorem Taxes 6,693 9,991 12,000 2,000 2,000

TOTAL TAXES 7,152,682 7,498,384 7,572,794 7,994,417 7,994,417 LICENSES & PERMITS

32110 Intoxicating Liquor - Off Sale 1,520 6,085 1,140 1,140 1,140 32111 Sunday Liquor - On Sale 1,800 1,700 1,600 1,600 1,600 32112 Intoxicating Liquor - On Sale 42,000 35,125 46,000 46,000 48,000 32113 Non-intoxicating Liquor - Off Sale 750 1,510 750 750 1,250 32115 Wine License - On Sale 550 550 1,850 1,300 2,250 32161 Gas Station License 3,560 2,940 3,320 3,000 3,000 32162 Peddler's License 1,910 2,955 3,165 1,500 1,500 32180 Cigarette Licenses 3,500 3,000 3,800 3,900 4,225 32181 Other Business Licenses & Permits 22,224 23,972 24,610 19,000 20,000 32182 Massage/Therapy Licenses 6,176 2,700 4,450 3,150 3,100 32183 On Sale Club 300 300 300 300 350 32263 Sign Permits & Licenses 4,081 4,346 4,713 3,000 4,000 32264 Other Non-business Licenses 455 225 40 - - 32265 Weight Permit 1,015 1,249 - - -


33402 Homestead Credit 8,610 2,050 1,937 - - 33422 State Grants - Other - 6,464 3,233 3,000 3,000 33423 State Grant - PERA 13,467 13,467 13,467 13,467 13,467


34105 Sale of Maps & Publications 27 14 9 50 50 34107 Assessment Searches 675 1,140 1,060 1,000 1,000 34108 Administrative Fees 114,025 133,996 167,577 148,483 148,483 34109 Copies 18 23 121 25 25 34111 Abatement Charges 780 981 - - - 34303 Administrative Charges - 16,600 - - 13,500 34407 Sewer Availability Charges 1,823 624 307 750 500

TOTAL CHARGES FOR SERVICE 117,348 153,378 169,074 150,308 163,558 MISCELLANEOUS REVENUES

36101 Special Assessments - Current & Delinquent 10,606 14,102 11,747 7,500 7,500 36102 Penalties & Interest 45 223 233 - - 36210 Interest on Investments 113,203 125,544 81,426 63,000 63,000 36220 Lease Income 123,342 142,984 136,994 134,000 138,000 36240 Miscellaneous Revenue 40,384 960 1,900 2,500 1,500 37940 Cash Over/Short 14 17 68 - - 39102 Refunds & Reimbursements 139 705 735 500 500


39202 Transfer In - Water Utility 40,000 40,000 40,000 50,000 50,000 39203 Transfer In - Sewer Utility 30,000 30,000 40,000 50,000 50,000 39208 Transfer In - EDA 42,715 43,360 44,665 46,094 47,016 39209 Transfer In - Cemetery Perpetual Care 3,000 3,000 3,000 3,000 3,000 39214 Transfer In - Cap Imp 70,092 70,565 68,690 79,846 82,830

TOTAL OTHER FINANCING SOURCES 185,807 186,925 196,355 228,940 232,846 TOTAL GENERAL FUND-SHARED 7,855,488 8,231,860 8,285,701 8,682,272 8,708,203

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL-POLICE DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND-POLICE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

LICENSES & PERMITS32240 Animal Licenses 1,528 1,867 1,380 1,800 1,500


33160 Federal Grant 9,430 7,902 1,024 1,400 2,400 33416 Police Training Reimbursement 8,604 9,089 8,302 8,000 8,000 33421 State Aid - Police 160,495 161,651 159,656 160,000 160,000 33422 State Grants - Other 19,511 25,948 4,615 9,600 9,200


34201 Special Police Services 5,911 8,250 5,300 5,000 5,000 34203 Accident Reports 1,744 2,003 2,796 2,000 2,200 34206 Animal Impounding Fees 5,784 4,994 4,847 4,500 4,200 34207 Investigation Fees 175 220 140 150 100 34208 Rabies Deposit Fees 25 25 - 25 25


35101 Court Fines 289,022 330,383 314,380 300,000 305,000

TOTAL FINES & FORFEITS 289,022 330,383 314,380 300,000 305,000 MISCELLANEOUS REVENUES

36240 Miscellaneous Revenue 290 322 1 250 - 36245 Reserves 635 683 550 800 800 36246 Explorers 4,312 1,764 3,060 3,000 3,000 39102 Refunds & Reimbursements 10,808 65 759 150 150

TOTAL MISCELLANEOUS REVENUES 16,045 2,834 4,370 4,200 3,950 TOTAL GENERAL FUND-POLICE 518,274 555,166 506,810 496,675 501,575

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL - PROTECTIVE INSPECTION DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - PROTECTIVE INSPECTION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

LICENSES & PERMITS32160 Heating License 4,080 4,360 4,240 2,800 2,800 32210 Building Permit 162,354 96,567 83,426 53,287 69,575 32230 Plumbing Permits 21,379 13,895 11,725 10,000 10,000 32260 Electrical Permits - 16,240 21,990 20,000 20,000 32261 Heating Permits 24,979 17,507 17,558 11,000 11,000

TOTAL LICENSES & PERMITS 212,792 148,569 138,939 97,087 113,375 CHARGES FOR SERVICE

34104 Plan Check Fees 43,368 21,102 17,442 13,782 28,858


36260 Surcharges 318 308 300 300 300

TOTAL MISCELLANEOUS REVENUES 318 308 300 300 300 TOTAL GENERAL FUND - PROT INSPECTION 256,478 169,979 156,681 111,169 142,533

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL - CODE ENFORCEMENT DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - CODE ENFORCEMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

LICENSES & PERMITS32220 Rental Licenses 29,054 31,110 37,084 33,000 50,000

TOTAL LICENSES & PERMITS 29,054 31,110 37,084 33,000 50,000 34303 Administrative Charges

TOTAL GENERAL FUND - CODE ENFORCE 29,054 31,110 37,084 33,000 50,000

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL - COMMUNITY DEVELOPMENT DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - COMMUNITY DEVELOPMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

LICENSES & PERMITS32181 Other Business Licenses & Permits - - 52,100 60,000 10,000 32266 Conditional Use Permits 750 1,950 1,950 600 600 32267 Zoning Variances 500 - - 200 -

TOTAL LICENSES & PERMITS 1,250 1,950 54,050 60,800 10,600 CHARGES FOR SERVICE

34103 Rezoning 550 200 800 500 1,000 34104 Plan Check Fees 2,000 - - - - 34108 Administrative Fees 2,240 825 2,956 400 - 34110 Platting Fees 2,260 300 300 1,000 2,000

TOTAL CHARGES FOR SERVICE 7,050 1,325 4,056 1,900 3,000 TOTAL GENERAL FUND - COMMUNITY DEV 8,300 3,275 58,106 62,700 13,600

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL - ENGINEERING DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - ENGINEERING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

LICENSES & PERMITS32265 Weight Permit - - - 500 500

TOTAL LICENSES & PERMITS - - - 500 500 CHARGES FOR SERVICE

34108 Administrative Fees 335,918 379,365 321,887 425,656 500,166 34304 Engineering Inspections 30 - - - -

TOTAL CHARGES FOR SERVICE 335,948 379,365 321,887 425,656 500,166 TOTAL GENERAL FUND - ENGINEERING 335,948 379,365 321,887 426,156 500,666

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL- RECREATION & PARKS DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - RECREATION & PARKS Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

CHARGES FOR SERVICE34780 Parks Fees 38,706 30,287 24,839 34,000 31,262 34781 Adult Athletics 122,766 131,587 131,562 120,000 125,000 34790 Recreation Programs 89,583 83,841 80,717 88,000 84,700 34793 Vending - - - - 2,700 34795 Advertising Income 7,664 7,024 6,179 7,500 5,700 34950 Splash Pad Revenue - - - - 2,400


36220 Lease Income 10,320 9,655 7,690 11,000 6,400 36230 Contributions - Private 4,287 3,775 3,072 4,500 2,900 36240 Miscellaneous Revenue 3,796 1,586 917 1,600 1,000 36245 Special Events 37,273 39,140 42,016 37,000 35,000 39102 Refunds & Reimbursements 7,371 550 - 2,500 250

TOTAL MISCELLANEOUS REVENUES 63,047 54,706 53,695 56,600 45,550 TOTAL GENERAL FUND - REC & PARKS 321,766 307,445 296,992 306,100 297,312

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL - CEMETERY DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - CEMETERY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

CHARGES FOR SERVICE34940 Sale of Graves 15,370 14,860 14,580 11,000 11,000 34941 Internments 9,935 9,160 7,330 7,000 7,000 34942 Marker Setting 30 - - - -

TOTAL CHARGES FOR SERVICE 25,335 24,020 21,910 18,000 18,000 TOTAL GENERAL FUND - CEMETERY 25,335 24,020 21,910 18,000 18,000

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL - PUBLIC WORKS DEPARTMENT: REVENUEFUND NUMBER: 101

GENERAL FUND - PUBLIC WORKS Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INTERGOVERNMENTAL REVENUE33160 Federal Grant 6,325 7,850 5,000 - -

TOTAL INTERGOVERNMENTAL REVENUE 6,325 7,850 5,000 - - 34303 Administrative Charges

MISCELLANEOUS REVENUES36240 Miscellaneous Revenue 300 - 845 - - 39102 Refunds & Reimbursements 1,745 450 3,006 5,000 5,000

TOTAL MISCELLANEOUS REVENUES 2,045 450 3,851 5,000 5,000 TOTAL GENERAL FUND-PUBLIC WORKS 8,370 8,300 8,851 5,000 5,000

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: TOTAL GENERAL FUND BY DEPTFUND NUMBER: 101

TOTAL GENERAL FUND BY DEPARTMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MAYOR AND COUNCIL 74,775 75,649 77,071 88,154 87,489 ADMINISTRATION 187,777 195,164 204,290 212,622 212,738 GOVERNMENT SERVICES 364,424 362,520 359,002 393,538 374,378 ELECTIONS 20,275 1,869 21,507 2,000 26,300 FINANCE 189,853 196,769 210,821 214,627 223,494 ASSESSING 142,049 156,462 152,786 155,000 158,000 LEGAL 55,729 41,355 31,573 50,000 50,000 COMMUNITY DEVELOPMENT 52,250 52,765 53,716 55,611 75,449 MANAGEMENT INFORMATION SYSTEMS 138,422 144,537 155,035 199,948 163,396 POLICE 3,024,892 3,125,289 3,231,166 3,431,510 3,485,625 FIRE PROTECTION 453,505 451,130 447,655 477,165 503,501 PROTECTIVE INSPECTION 221,070 220,688 248,397 245,367 266,168 CODE ENFORCEMENT 146,935 131,420 136,471 141,577 147,950 EMERGENCY PREPAREDNESS MANAGEMENT 25,707 22,369 24,619 28,066 30,098 ENGINEERING 217,589 230,924 220,529 270,661 214,828 PARKS AND PUBLIC WORKS MAINTENANCE 1,477,660 1,460,031 1,469,549 1,649,553 1,713,805 PARK AND RECREATION 496,400 496,869 502,068 560,230 564,753 CEMETERY 17,806 17,613 17,697 19,509 19,544 OTHER FINANCING USES 1,609,071 2,290,669 2,082,572 1,945,934 1,919,373

TOTAL GENERAL FUND BY DEPARTMENT 8,916,189 9,674,092 9,646,524 10,141,072 10,236,889

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: TOTAL GENERAL FUND BY CATEGORYFUND NUMBER: 101

TOTAL GENERAL FUND BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 3,862,106 3,887,536 3,963,325 4,223,316 4,286,117 51102 Overtime 218,961 213,845 217,054 186,826 189,660 51102 Overtime-holiday coverage - - - 52,527 52,292 51113 Other Pay 3,570 3,562 3,517 5,747 5,963 51121 PERA Contribution 400,949 419,657 432,222 460,994 484,334 51122 FICA Contribution 187,540 182,550 184,286 213,863 220,672 51131 Health/Dental Insurance 447,885 462,127 488,107 562,099 544,561 51133 Life Insurance 1,318 2,537 2,456 2,531 2,534 51134 Disability Insurance 8,664 10,681 11,507 12,269 11,714 51135 Unemployment Benefit Payments 9,215 3,077 3,451 - -

TOTAL PERSONAL SERVICES 5,140,208 5,185,572 5,305,925 5,720,172 5,797,847 SUPPLIES

52200 Office Supplies 11,010 8,939 9,485 9,100 9,300 52202 Computer Supplies 6,835 7,181 5,846 6,600 6,600 52203 Prints, Forms & Supplies 11,112 9,702 7,651 13,697 9,100 52208 Election Supplies 3,784 1,869 2,594 2,000 3,000 52210 Operating Supplies 42,276 58,858 48,118 52,826 52,476 52212 Motor Fuel/Lubricants 125,366 132,587 153,065 140,495 142,495 52215 Shop Supplies 29,700 34,635 29,585 36,440 36,440 52217 Uniforms 26,538 28,099 29,011 31,829 32,429 52218 Program Supplies 32,262 34,328 26,812 31,800 31,550 52218 Range & Ammunition 6,614 13,171 10,135 10,000 8,700 52219 Medical Supplies 488 1,841 1,351 1,800 1,400 52220 Protective Vests 1,911 3,337 2,480 3,600 6,400 52221 Vehicle/Equipment Parts - 1,500 417 1,500 1,700 52224 Street Maintenance Supplies 70,121 49,699 61,404 56,023 57,750 52226 Street Signs 4,378 1,827 2,044 6,463 6,463 52240 Minor Equipment 4,578 2,155 6,533 8,251 9,548

TOTAL SUPPLIES 376,973 389,728 396,531 412,424 416,851 OTHER SERVICES & CHARGES

53300 Expert & Professional Services 466,385 474,423 506,727 499,450 540,019 53301 Auditing & Accounting Services 14,400 17,710 17,892 17,280 17,760 53303 Engineering Fees 74,710 82,454 80,667 123,700 123,700 53304 Legal Services 127,673 113,199 104,477 127,794 126,800 53305 Weed Eradication 163 - - - - 53306 Dumping Charges 2,305 2,464 3,886 3,702 2,652 53308 Training & Educational Activities 25,893 28,110 34,197 42,702 47,502 53309 Contract Services 295,152 310,508 315,804 343,963 360,638 53317 Animal Control 14,581 14,687 15,040 16,200 16,200 53318 Minute Recording & Transcription 4,639 5,216 4,678 6,000 5,000 53321 Telephone/Cellular 24,299 25,984 25,410 25,705 25,755 53322 Postage 19,589 18,366 21,648 20,955 20,955 53323 Radio/Pagers 28,571 28,474 23,883 29,644 30,644 53331 Travel Expense 4,165 3,174 5,097 9,281 7,836 53343 Marketing 2,791 3,050 3,068 8,000 8,000 53351 Advertising & Publishing 7,993 7,867 7,720 9,037 8,387 53354 Newsletter 29,366 28,279 27,458 28,817 28,400

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: TOTAL GENERAL FUND BY CATEGORYFUND NUMBER: 101

TOTAL GENERAL FUND BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

53361 Insurance & Bonds 175,595 180,000 185,500 190,138 184,180 53372 Reserves Program 2,497 - 446 1,300 1,300 53373 Explorer Program 3,614 3,456 3,516 3,500 3,500 53381 Electric Utilities 141,767 147,509 138,909 145,883 145,576 53383 Gas Utilities 27,851 26,723 22,507 34,900 34,500 53385 Sewer Utilities 8,197 7,448 8,124 7,079 7,298 54402 Repair & Maintenance - Structures 45,714 35,788 39,276 55,051 56,242 54403 Repair & Maintenance - Other Improvements 44,871 49,069 55,639 47,016 47,016 54404 Machinery/Equipment Repairs 42,091 49,323 52,779 61,450 61,450 54405 Computer Maintenance 50,718 52,904 62,334 62,300 62,375 54407 Vehicle Maintenance 20,453 23,617 26,595 27,272 28,272 54408 Copier Maintenance 19,078 22,040 18,550 22,696 21,396 54409 Cleaning Service & Supplies 51,033 44,593 52,216 53,853 53,853 54411 Rents & Leases 36,536 27,975 34,165 34,269 34,469 54430 Miscellaneous Charges 14,714 13,894 18,551 15,000 15,100 54433 Subscription, Membership 39,750 40,260 41,715 46,353 46,058 54434 Awards & Prizes 9,409 5,891 8,048 8,500 8,000 54435 Books & Pamphlets 1,117 430 366 1,465 1,465 54437 Board of Prisoners 15,308 16,391 14,209 23,000 18,000 54439 Taxes & Licenses 3,549 2,904 2,674 3,479 3,479 54440 Bank Fees & Charges 6,435 6,350 7,480 6,800 7,250 54450 Diseased Tree Removal 8,051 12,973 23,439 31,742 31,742 54457 LHU 92 - - 500 100

TOTAL OTHER SERVICES & CHARGES 1,911,115 1,933,503 2,014,690 2,195,776 2,244,594 OTHER FINANCING USES

57721 Transfer Out-Operating - 100,000 125,000 - - 57730 Transfer Out - Park Reserve 450,000 500,000 450,000 450,000 450,000 57740 Transfer Out - Storm Water 50,000 150,000 50,000 50,000 50,000 57760 Transfer Out - Capital Improvement 800,000 1,350,000 1,250,000 1,140,000 1,140,000 57780 Transfer Out - Arena 50,000 50,000 50,000 75,000 75,000 58100 Contingency Fund 137,893 15,289 4,378 97,700 62,597

TOTAL OTHER FINANCING USES 1,487,893 2,165,289 1,929,378 1,812,700 1,777,597 TOTAL GENERAL FUND BY CATEGORY 8,916,189 9,674,092 9,646,524 10,141,072 10,236,889

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DEPARTMENT: MAYOR AND CITY COUNCIL DEPARTMENT DESCRIPTION: The department of the Mayor and City Council is the policy making body of city government. It is the responsibility of the Mayor and City Council to make legislative decisions based upon the power and duties of the City as prescribed by State Statute. The Mayor is the presiding officer and a regular member of the city council and has all the powers and duties of a council member in addition to those of mayor. The following outlines the major areas of council authority and responsibility.

1. To judge the qualification and election of its own members and to set and interpret rules governing its own proceedings.

2. To exercise all the powers of cities, which the law does not delegate to some specific official or to an independent board or commission.

3. To legislate for the city, and to direct the enforcement of city ordinances.

4. To appoint administrative personnel and appoint or approve the appointment of individuals to administrative, advisory boards, and commissions.

5. To transact city business including the city’s intergovernmental affairs.

6. To manage the city’s financial operations, which include the levying of taxes, preparation of budgets, auditing of expenditures, borrowing of money and designation of depositories.

7. To protect the welfare of the city and its inhabitants.

8. To provide community leadership.

MAJOR OBJECTIVES FOR 2014: The major objectives listed for the departments of the City are based on the objectives of the City Council.

32

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: MAYOR AND COUNCILFUND NUMBER: 101-41100

MAYOR AND COUNCIL Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 32,392 32,392 32,392 32,391 32,391 51121 PERA Contribution 892 892 806 892 595 51122 FICA Contribution 1,372 1,372 1,371 1,371 1,003

TOTAL PERSONAL SERVICES 34,656 34,656 34,569 34,654 33,989 OTHER SERVICES & CHARGES

53308 Training & Educational Activities - - - 1,000 2,000 53318 Minute Recording & Transcription 3,672 3,736 3,261 5,000 4,000 53331 Travel Expense 513 217 424 500 500 53343 Marketing 2,150 3,050 3,068 8,000 8,000 54433 Subscription, Membership 33,784 33,990 35,749 39,000 39,000

TOTAL OTHER SERVICES & CHARGES 40,119 40,993 42,502 53,500 53,500 TOTAL MAYOR AND COUNCIL 74,775 75,649 77,071 88,154 87,489

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DEPARTMENT: ADMINISTRATION DEPARTMENT DESCRIPTION: The Administration Department is responsible for implementing policies and directives as established by the City Council, and for the administration of general and multi-department activities. The Administration Department also coordinates information to the public. In addition, the Administration Department coordinates all personnel functions including pay equity compliance, health and dental insurance, salary surveys and union contract negotiations.

MAJOR OBJECTIVES FOR 2014:

1. To implement the goals policies, and programs adopted by the City Council for the year.

2. To provide the City Council with timely and accurate information in order to facilitate effective decision making.

3. To facilitate the development, adoption, and implementation of the goals of elected officials and City staff.

4. To monitor the effectiveness of City services and to achieve continuous improvement of service delivery.

5. To provide leadership in regional and state issues which impact the community.

34

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: ADMINISTRATIONFUND NUMBER: 101-41300

ADMINISTRATION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 144,879 149,377 156,980 158,194 159,170 51113 Other Pay 12 12 12 12 12 51121 PERA Contribution 9,340 9,814 10,143 10,860 11,281 51122 FICA Contribution 9,356 9,338 9,745 10,202 10,435 51131 Health/Dental Insurance 19,153 19,671 20,241 21,931 20,826 51133 Life Insurance 36 68 68 68 70 51134 Disability Insurance 329 391 424 455 444

TOTAL PERSONAL SERVICES 183,105 188,671 197,613 201,722 202,238 SUPPLIES

52200 Office Supplies 127 - - - -

TOTAL SUPPLIES 127 - - - - OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 46 - - 53308 Training & Educational Activities 224 480 485 3,500 3,400 53309 Contract Services 865 1,793 1,008 2,700 2,500 53321 Telephone/Cellular 736 600 971 800 800 53331 Travel Expense 1,605 1,684 2,409 2,500 2,400 54430 Miscellaneous Charges 24 684 560 - - 54433 Subscription, Membership 1,091 1,152 1,244 1,400 1,400 54435 Books & Pamphlets - 54 - - -

TOTAL OTHER SERVICES & CHARGES 4,545 6,493 6,677 10,900 10,500 TOTAL ADMINISTRATION 187,777 195,164 204,290 212,622 212,738

35

DEPARTMENT: GOVERNMENT SERVICES DEPARTMENT DESCRIPTION: The Government Services Department is responsible for the administration of elections according to State Statue, management of official documents and the records retention program including the document imaging system, preparation of City Council and Economic Development Authority minutes, administration of the Environmental Resources Commission and recycling program, maintenance of all City office building capital and operating needs, and all communications activities including the production of the official City website, newsletter and television programming. General Government operation expenditures include general office supplies, computer supplies, telephone service, newsletter, utilities, insurance and maintenance of building and office equipment for all departments.


1. Administer the 2014 Election. Special consideration for the new requirement that all voters can vote by absentee ballot for the 45 days prior to the Primary Election and 45 days prior to the General Election. Voters may vote in person at City Hall or by mail. Ensure that this new voting requirement is carried out in an efficient and effective manner. Implement use of the new voting equipment.

2. Maintain accurate and complete records of all City Council and Economic Development Authority actions.

3. Carryout the objectives of the Environmental Resources Commission. Expand and develop the work of the Commission.

4. Facilitate the continuous improvement/development of the major forms of communication utilized by the City.

36

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: GOVERNMENT SERVICESFUND NUMBER: 101-41400

GOVERNMENT SERVICES Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 61,003 61,855 63,556 64,980 61,647 51121 PERA Contribution 4,135 4,336 4,463 4,711 2,242 51122 FICA Contribution 4,437 4,509 4,675 5,120 4,865 51131 Health/Dental Insurance 5,428 5,874 6,003 8,193 1,950 51133 Life Insurance 31 58 58 58 23 51134 Disability Insurance 141 153 164 198 88


52200 Office Supplies 10,883 8,874 9,443 9,000 9,000 52203 Prints, Forms & Supplies 4,223 3,822 3,276 6,717 4,500 52210 Operating Supplies 3,964 5,327 5,161 5,176 5,176 52212 Motor Fuel/Lubricants 2,075 2,859 1,910 3,000 2,500


53300 Expert & Professional Services - - - 200 - 53308 Training & Educational Activities 38 18 18 300 100 53309 Contract Services 7,159 5,448 5,990 6,000 6,000 53321 Telephone/Cellular 16,367 16,636 16,891 16,564 16,564 53322 Postage 18,846 17,965 20,590 20,000 20,000 53331 Travel Expense 7 - - - - 53351 Advertising & Publishing 2,606 2,586 2,849 3,000 2,500 53354 Newsletter 8,460 7,817 7,360 7,817 7,400 53381 Electric Utilities 87,473 96,130 84,610 91,000 89,000 53383 Gas Utilities 24,700 23,508 20,009 30,000 30,000 53385 Sewer Utilities 2,031 1,850 2,018 1,800 2,019 54402 Repair & Maintenance - Structures 35,493 29,159 32,381 37,829 37,829 54403 Repair & Maintenance - Other Improvements - 3,304 - - - 54404 Machinery/Equipment Repairs - 32 - 1,000 1,000 54407 Vehicle Maintenance - 1,200 398 1,522 1,522 54408 Copier Maintenance 9,200 11,892 9,239 10,200 9,200 54409 Cleaning Service 51,033 44,593 52,216 53,853 53,853 54430 Miscellaneous Charges 4,509 2,498 5,365 5,000 5,000 54433 Subscription, Membership 182 185 259 200 300 54439 Taxes & Licenses - 32 100 100 100

TOTAL OTHER SERVICES & CHARGES 268,104 264,853 260,293 286,385 282,387 TOTAL GOVERNMENT SERVICES 364,424 362,520 359,002 393,538 374,378

37

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: ELECTIONSFUND NUMBER: 101-41410

ELECTIONS Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52208 Election Supplies 3,784 1,869 2,594 2,000 3,000 52210 Operating Supplies 81 - 353 - 200 52240 Minor Equipment 1,089 - 816 - 1,000


53309 Contract Services 15,321 - 17,645 - 22,000 54430 Miscellaneous Charges - - 99 - 100

TOTAL OTHER SERVICES & CHARGES 15,321 - 17,744 - 22,100 TOTAL ELECTIONS 20,275 1,869 21,507 2,000 26,300

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DEPARTMENT: FINANCE DEPARTMENT DESCRIPTION: This activity directs the City’s financial affairs pursuant to generally accepted accounting standards. This includes initiation of financial plans, review and implementation of internal controls, safeguarding assets and accounting for financial transactions, including: payroll, accounts receivable, accounts payable, investment management, debt management, risk management and accounting control as well as facilitating the annual preparation of the audited financial report and budget documents. The department is responsible for the billing of water, sewer and refuse collection services to approximately 7,500 customers monthly. This responsibility includes opening new accounts, the notification of delinquent accounts, final billings, handling of customer problems and complaints, and monthly reporting of financial and statistical information. The department processes accounts payable claims for all departments, all cash receipts, accounts receivable, journal entries and provides monthly and annual reports of financial transactions to all department heads. Responsibilities also include processing a biweekly payroll for approximately 100 employees, including all federal and state reporting requirements. Other areas of responsibility include: the city’s investment portfolio, the coordination and completion of the annual budget, the coordination of the financial management plan, the coordination of the annual audit, the coordination and administration of risk management issues and the coordination of debt management issues.


1. Coordinate transition of Anoka-Champlin Fire Department financial records from Anoka to Champlin.

2. Provide departments with timely and accurate information to allow them to make effective decisions.

3. Coordinate ongoing tasks with the GIS project.

40

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: FINANCEFUND NUMBER: 101-41500

FINANCE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 136,307 141,553 147,139 148,217 155,567 51102 Overtime 21 716 266 - - 51113 Other Pay 179 243 286 283 283 51121 PERA Contribution 9,313 9,523 10,417 10,746 11,473 51122 FICA Contribution 10,222 10,474 10,934 11,360 12,149 51131 Health/Dental Insurance 10,299 11,068 11,316 14,712 14,711 51133 Life Insurance 52 98 97 98 100 51134 Disability Insurance 325 395 431 451 451 51135 Unemployment Benefit Payments - - 3,360 - -


52203 Prints, Forms & Supplies 1,615 1,325 1,176 1,630 1,600


53300 Expert & Professional Services 2,435 2,435 3,066 2,700 2,700 53301 Auditing & Accounting Services 14,400 17,710 17,892 17,280 17,760 53308 Training & Educational Activities 164 319 534 1,500 1,300 53331 Travel Expense 249 115 118 1,250 1,000 54405 Computer Maintenance 2,800 - 2,800 2,800 2,800 54433 Subscription, Membership 975 743 989 1,400 1,400 54435 Books & Pamphlets 357 52 - 200 200 54439 Taxes & Licenses 140 - - - -

TOTAL OTHER SERVICES & CHARGES 21,520 21,374 25,399 27,130 27,160 TOTAL FINANCE 189,853 196,769 210,821 214,627 223,494

41

DEPARTMENT: ASSESSING DEPARTMENT DESCRIPTION: The Finance Director oversees the Assessing Department, which is responsible for the equitable valuation and classification of all properties within the cities of Champlin and of Dayton. The department maintains records for each parcel of land, including legal descriptions, ownership, property use, homestead classifications and appraised market value. The department is responsible for a review of each property every five years as required by State Statute to ensure property records are accurate and valuations have been estimated equitable and fairly. Beginning with the 2008 assessment, the City contracted with Hennepin County for assessing services.


1. Continue to review a minimum of 20% of the properties in the City of Champlin each year, including completion of exterior inspections, measurement and sketches of all properties, and interior inspections as needed.

2. View all properties that have pulled permits for new construction.

3. Complete sales verification and determine market values by January 2.

4. Complete all divisions and abatements as needed.

5. Answer any questions taxpayers have regarding property values, property tax statements, or the assessment process.

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: ASSESSINGFUND NUMBER: 101-41550

ASSESSING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

OTHER SERVICES & CHARGES53309 Contract Services 142,049 156,462 152,786 155,000 158,000

TOTAL OTHER SERVICES & CHARGES 142,049 156,462 152,786 155,000 158,000 TOTAL ASSESSING 142,049 156,462 152,786 155,000 158,000

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DEPARTMENT: LEGAL SERVICES DEPARTMENT DESCRIPTION: This activity directs the overall legal services for the City, including the issuance of legal opinions, preparation of ordinances, resolutions, contracts and agreements, and the conduct of civil litigation.

MAJOR OBJECTIVES FOR 2014: Not Applicable

44

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: LEGALFUND NUMBER: 101-41600

LEGAL Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

OTHER SERVICES & CHARGES53304 Legal Services 55,729 41,355 31,573 50,000 50,000

TOTAL OTHER SERVICES & CHARGES 55,729 41,355 31,573 50,000 50,000 TOTAL LEGAL 55,729 41,355 31,573 50,000 50,000

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.

DEPARTMENT: COMMUNITY DEVELOPMENT DEPARTMENT DESCRIPTION: Our vision is to identify and serve the needs of all people in a positive and courteous manner and to help ensure that the City of Champlin remains a healthy, safe, attractive and enjoyable place to live, work or play. We help plan the City’s form and character, support community values, preserve the environment, promote the wise use resources and protect public health and safety. The Community Development Department strives to provide the highest-quality current and long-range planning, zoning, code enforcement, economic development and building inspection services to the community. Our staff takes pride in providing friendly and efficient public service. The Department supports the activities of the Planning Commission, Economic Development Authority, City Council and other ad hoc committees. Responsibilities are divided among four working divisions: planning, building, code enforcement and economic development. The Community Development staff consists of John W. Cox, Deputy City Administrator, Scott Schulte, City Planner, Jean Torola, Community Development Secretary, Jerry Hart, Building Official, Diana Jones, Code Enforcement Officer and Gary Kirkeide, Building Inspector. .


1. PLANNING: Develop and implement strategies to attract quality residential and commercial development.

2. BUILDING: Design and implement strategies designed to improve the City’s permitting and licensing process.

3. CODE ENFORCEMENT: Develop and implement strategies to improve the City’s code enforcement program including the rental licensing and vacant building registration programs.

4. ECONOMIC DEVELOPMENT: Coordinate the City’s development and redevelopment activities including the Mississippi Crossings.

46

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: COMMUNITY DEVELOPMENTFUND NUMBER: 101-41900

COMMUNITY DEVELOPMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 42,067 42,042 43,215 42,811 59,237 51113 Other Pay 36 36 36 36 36 51121 PERA Contribution 2,806 2,894 2,992 3,076 4,340 51122 FICA Contribution 3,195 3,185 3,276 3,412 4,728 51131 Health/Dental Insurance 906 921 946 2,724 3,504 51133 Life Insurance 13 24 23 23 33 51134 Disability Insurance 80 94 115 129 171


52200 Office Supplies - - 42 100 100 52203 Prints, Forms & Supplies 60 - - - - 52210 Operating Supplies - 25 19 - - 52240 Minor Equipment - - - 400 400

TOTAL SUPPLIES 60 25 61 500 500 OTHER SERVICES & CHARGES

53308 Training & Educational Activities 481 640 381 1,000 1,000 53318 Minute Recording & Transcription 967 1,480 1,417 1,000 1,000 53331 Travel Expense - 15 15 - - 53343 Marketing 641 - - - - 53351 Advertising & Publishing 528 977 916 500 500 54430 Miscellaneous Charges 5 7 - - - 54433 Subscription, Membership 427 425 278 400 400 54435 Books & Pamphlets 38 - 45 - -

TOTAL OTHER SERVICES & CHARGES 3,087 3,544 3,052 2,900 2,900 TOTAL COMMUNITY DEVELOPMENT 52,250 52,765 53,716 55,611 75,449

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DEPARTMENT: MANAGEMENT INFORMATION SYSTEMS

DEPARTMENT DESCRIPTION: The Information Technology department provides information system implementation, management, support, and training to the City employees. This includes computer security, server maintenance and upgrades, standardized hardware and software, use of electronic mail and virus protection. Modern information technologies and training increase City employees' productivity and reduce overall cost of information system ownership.


1. Explore new communication opportunities and coordinate design updates to the City’s website to provide ease of access to information on the site.

2. Develop Computer Disaster Recovery Plan.

3. Continue to train new staff position in all aspects of technology within the City.

4. Coordinate continued development of GIS applications for the City.

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: MANAGEMENT INFORMATION SYSTEMSFUND NUMBER: 101-41920

MANAGEMENT INFORMATION SYSTEMS Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 60,086 61,175 64,111 90,038 61,462 51102 Overtime - - - - 600 51113 Other Pay 176 162 163 162 162 51121 PERA Contribution 4,212 4,174 4,381 8,524 5,708 51122 FICA Contribution 4,847 4,692 4,917 7,443 4,921 51131 Health/Dental Insurance - - - 7,100 3,979 51133 Life Insurance 18 33 33 57 36 51134 Disability Insurance 149 237 216 274 178


52202 Computer Supplies 6,835 7,181 5,846 6,600 6,600 52240 Minor Equipment 821 83 1,358 1,050 1,050


53300 Expert & Professional Services 960 465 1,284 3,000 3,000 53308 Training & Educational Activities - 13 - 2,000 2,000 53309 Contract Services 12,385 13,786 13,792 15,000 15,000 53322 Postage - 18 155 - - 53331 Travel Expense - - - 200 200 54405 Computer Maintenance 47,918 52,503 58,764 58,500 58,500 54433 Subscription, Membership 15 15 15 - -

TOTAL OTHER SERVICES & CHARGES 61,278 66,800 74,010 78,700 78,700 TOTAL MANAGEMENT INFORMATION SYS 138,422 144,537 155,035 199,948 163,396

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DEPARTMENT: POLICE DEPARTMENT DESCRIPTION: The mission of the Champlin Police Department is to maintain order, preserve and protect life, peace and property of the citizens of Champlin, and to enforce local, state and Federal law within the framework of the United States Constitution. The Department provides basic police services with a staff of 25 police officers, four secretaries, one full time and one part time community service officer, and approximately one dozen volunteer reserve officers. Services include 24 hour patrol response, traffic enforcement, criminal investigations, school resource officer, animal control, and a Livable Housing Officer who monitors business and housing compliance with city codes. Police staffing and programs were reduced during the economic downturn as part of the City’s overall cost saving measures. Not all of these reductions have yet been restored. As a result the department is focused on providing basic police service as efficiently and effectively as possible.


1. Measuring our Effectiveness: Beginning in 2013, the Police Department increased data entry into its record system to measure how all cases and incidents are resolved. This will provide a base-line of data showing the rates at which crimes are solved or go unsolved, and how often suspects are charged or arrested. The department will also measure its success by tracking the amount of time it takes for patrol officers to respond to calls for service and by measuring the number of traffic crashes and injuries, where they occur and where traffic enforcement is being conducted toward the goal of reducing these incidents. Having this data will allow us to more critically measure how successful we are at delivering service.

2. Managing and filling staff vacancies: In 2013 the department lost one sergeant to retirement. An officer will be promoted to fill that vacancy by 2014 and one new officer will be hired to fill the resulting vacancy. In the meantime, work-assignments will be managed in order minimize the disruption of police services and the use of overtime funds. The new sergeant and the new officer will need to be trained and integrated into normal operations in 2014

3. Balancing enforcement, services, and positive contacts: The department has achieved some success in improving traffic safety through enforcement. It has maintained a reasonable patrol response time. A long-term staffing plan has been developed to improve the effectiveness of investigations. In 2013, a small amount of personnel time was diverted from patrol, traffic, and investigative services to increase positive contacts with residents and to become more flexible and proactive using bike patrol, mobile alarms, and surveillance. In 2014 the department will expand these programs by diverting additional personnel time from narcotics enforcement in addition to patrol, traffic, and investigations.

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: POLICEFUND NUMBER: 101-42100

POLICE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 1,997,642 2,028,436 2,093,336 2,201,862 2,231,031 51102 Overtime 160,098 171,667 181,219 133,210 135,874 51102 Overtime-holiday coverage - - - 52,527 52,292 51121 PERA Contribution 277,983 293,137 305,484 320,617 344,346 51122 FICA Contribution 47,449 46,068 47,726 54,765 59,679 51131 Health/Dental Insurance 248,137 260,032 272,118 301,346 297,181 51133 Life Insurance 666 1,311 1,290 1,296 1,331 51134 Disability Insurance 4,588 5,700 6,167 6,563 6,351 51135 Unemployment Benefit Payments 919 - - - -


52203 Prints, Forms & Supplies 4,651 3,518 2,614 4,500 2,200 52210 Operating Supplies 2,318 4,657 4,731 5,100 4,000 52212 Motor Fuel/Lubricants 55,764 68,158 75,404 69,000 71,500 52217 Uniforms 18,530 22,585 21,012 24,900 25,500 52218 Range & Ammunition 6,614 13,171 10,135 10,000 8,700 52219 Medical Supplies 488 1,841 1,351 1,800 1,400 52220 Protective Vests 1,911 3,337 2,480 3,600 6,400 52221 Vehicle/Equipment Parts - 1,500 417 1,500 1,700 52240 Minor Equipment 182 - 1,592 1,200 1,500


53300 Expert & Professional Services 6,943 10,179 7,859 11,250 14,000 53304 Legal Services 71,944 71,844 71,944 77,794 76,800 53308 Training & Educational Activities 12,628 14,162 16,789 18,500 20,000 53309 Contract Services - - - 1,800 3,000 53317 Animal Control 14,581 14,687 15,040 16,200 16,200 53321 Telephone/Cellular 6,184 7,461 6,409 7,000 7,000 53323 Radio/Pagers 26,203 25,947 21,739 26,000 27,000 53331 Travel Expense 594 214 487 3,050 2,000 53351 Advertising & Publishing - 296 - 50 400 53372 Reserves Program 2,497 - 446 1,300 1,300 53373 Explorer Program 3,614 3,456 3,516 3,500 3,500 54404 Machinery/Equipment Repairs 7,277 5,371 11,114 13,000 11,400 54407 Vehicle Maintenance 20,322 21,655 26,059 24,500 25,500 54408 Copier Maintenance 4,055 4,145 4,163 4,900 4,600 54430 Miscellaneous Charges - 80 131 - - 54433 Subscription, Membership 976 1,100 1,060 1,290 1,200 54435 Books & Pamphlets 321 324 321 500 600 54437 Board of Prisoners 15,308 16,391 14,209 23,000 18,000 54439 Taxes & Licenses 67 76 88 90 140 54457 LHU 92 - - 500 100

TOTAL OTHER SERVICES & CHARGES 193,606 197,388 201,374 234,224 232,740 OTHER FINANCING SOURCES

58100 Contingency Fund 3,346 2,783 2,716 3,500 1,900

TOTAL OTHER FINANCING USES 3,346 2,783 2,716 3,500 1,900 TOTAL POLICE 3,024,892 3,125,289 3,231,166 3,431,510 3,485,625

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DEPARTMENT: FIRE PROTECTION DEPARTMENT DESCRIPTION: The Anoka-Champlin Joint Fire Department was created in 1985 as a joint venture with the City of Anoka to provide fire suppression, inspection and education services to the residents of both cities. The terms of the agreement provide for a 48.5% and 51.5% undivided equity interest for the City of Champlin and the City of Anoka, respectively. The City of Anoka is responsible for contracted finance and human resource responsibilities to assist the fire district. In 2014 these contracted service responsibilities will be transferred to the city of Champlin. Each city is responsible for their proportionate share of the cost of the fire department’s operations. The fire department is a combination fire department. This means it employees both fulltime and part time firefighters. The department’s Chain of Command consists of a Fire Chief, Assistant Fire Chief, District Chief, four Captains and four Lieutenants. The Fire Departments missions include fire suppression, auto-extrication, wild land firefighting, water rescue, ice rescue, confined space rescue, high level rescue and fire cause and origin investigation.


1. Exceed all Federal, State, and local mandatory training requirements.

2. Conduct an Officer process that will assist in Department succession planning.

3. Open training opportunities for Officers and future Officers to support succession plan.

4. Ensure both cities EOC’s are equipped and fully operational. Conduct a table top drill.

5. Continue perusing grants for continuing education.

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: FIRE PROTECTIONFUND NUMBER: 101-42200

FIRE PROTECTION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

OTHER SERVICES & CHARGES53300 Expert & Professional Services 453,505 451,130 447,655 477,165 503,501

TOTAL OTHER SERVICES & CHARGES 453,505 451,130 447,655 477,165 503,501 TOTAL FIRE PROTECTION 453,505 451,130 447,655 477,165 503,501

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DEPARTMENT: PROTECTIVE INSPECTION DEPARTMENT DESCRIPTION: This activity provides for the plan review and inspection of all new and remodeled construction within the City by a state certified building inspector. The purpose of these inspections is to protect the homeowner and ensure compliance with the latest adopted revision of the Uniform Building Code, its related appendices and local ordinances.

MAJOR OBJECTIVES FOR 2014: The major objectives are listed under the Community Development Department on page 48.

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CITY OF CHAMPLIN ADOPTEDED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: PROTECTIVE INSPECTIONFUND NUMBER: 101-42400

PROTECTIVE INSPECTION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 132,165 127,882 131,982 131,496 153,061 51102 Overtime 71 - - - - 51113 Other Pay 321 315 303 300 426 51121 PERA Contribution 8,989 8,935 9,250 9,496 10,676 51122 FICA Contribution 9,850 9,698 9,787 10,335 12,154 51131 Health/Dental Insurance 11,965 12,201 12,613 16,228 16,772 51133 Life Insurance 48 88 87 87 105 51134 Disability Insurance 290 491 485 398 420


52203 Prints, Forms & Supplies 348 121 359 250 250 52212 Motor Fuel/Lubricants 1,930 2,688 2,784 2,100 2,100 52217 Uniforms 200 248 251 200 200 52240 Minor Equipment - - - 153 150


53300 Expert & Professional Services 1,509 3,516 24,519 2,040 2,500 53304 Legal Services - - 960 - - 53307 Administration Fees 51,071 51,837 52,615 53,404 53,504 53308 Training & Educational Activities 1,030 1,311 1,440 1,530 1,500 53309 Contract Services - - - 15,000 10,000 53321 Telephone/Cellular - 310 - - - 53322 Postage 421 - 473 500 500 54407 Vehicle Maintenance 131 590 - 750 750 54430 Miscellaneous Charges 15 - - - - 54433 Subscription, Membership 315 457 489 500 600 54435 Books & Pamphlets 401 - - 600 500

TOTAL OTHER SERVICES & CHARGES 54,893 58,021 80,496 74,324 69,854 TOTAL PROTECTIVE INSPECTION 221,070 220,688 248,397 245,367 266,168

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CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: CODE ENFORCEMENTFUND NUMBER: 101-42410

CODE ENFORCEMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 123,537 109,198 113,821 112,342 117,201 51102 Overtime 575 148 585 310 - 51113 Other Pay 611 550 520 516 606 51121 PERA Contribution 8,258 7,473 7,886 8,130 8,605 51122 FICA Contribution 9,434 8,785 8,674 9,055 9,479 51131 Health/Dental Insurance 3,842 3,464 3,587 8,906 9,834 51133 Life Insurance 44 78 73 73 87 51134 Disability Insurance 281 301 329 340 338


52203 Prints, Forms & Supplies 29 321 29 100 100 52217 Uniforms - - - 100 100

TOTAL SUPPLIES 29 321 29 200 200 OTHER SERVICES & CHARGES

53300 Expert & Professional Services 14 121 26 50 - 53308 Training & Educational Activities 112 505 233 500 500 53331 Travel Expense 93 - - 50 - 54405 Computer Maintenance - 401 603 1,000 1,000 54433 Subscription, Membership 105 75 105 105 100

TOTAL OTHER SERVICES & CHARGES 324 1,102 967 1,705 1,600 TOTAL CODE ENFORCEMENT 146,935 131,420 136,471 141,577 147,950

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DEPARTMENT: EMERGENCY PREPAREDNESS MANAGEMENT DEPARTMENT DESCRIPTION: Emergency Management is a comprehensive system that coordinates State, County and local resources to prepare for, respond to, recover from, and mitigate the impact of a wide variety of disasters and emergency events. The designated Champlin Emergency Management Director is the Police Chief, though the Fire Chief is closely involved in emergency planning and all department heads would be called upon to coordinate the City’s response to a disaster. The Emergency Management Director is also responsible to maintain and monitor the City’s network of Emergency Outdoor Warning Sirens and to see that the City’s Emergency Operation Plan is updated and meets all relevant requirements.


1. To complete at least one practical exercise of the Emergency Operations Center.

2. To update all supervisory staff with the required training on the National Incident Management System and to provide such training to the City Council.

3. Continue updates of the Champlin Emergency Operations Plan which are required by the Minnesota Department of Emergency Management and FEMA; and update the Emergency Resource Manual in conjunction with these updates.

58

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: EMERGENCY PREPAREDNESS MANAGEMENTFUND NUMBER: 101-42500

EMERGENCY PREPAREDNESS MANAGEMEN Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 16,009 14,465 16,527 16,990 17,330 51121 PERA Contribution 2,155 2,066 2,380 2,447 2,651 51122 FICA Contribution 221 194 223 248 253 51131 Health/Dental Insurance 1,811 1,842 1,892 1,937 1,937 51133 Life Insurance 4 6 7 7 7 51134 Disability Insurance 80 41 42 52 50

TOTAL PERSONAL SERVICES 20,280 18,614 21,071 21,681 22,228 OTHER SERVICES & CHARGES

53308 Training & Educational Activities 357 - - 620 500 53331 Travel Expense 265 - 100 500 480 53381 Electric Utilities 315 327 436 415 440 54404 Machinery/Equipment Repairs 4,350 3,288 3,012 4,700 6,300 54433 Subscription, Membership 140 140 - 150 150

TOTAL OTHER SERVICES & CHARGES 5,427 3,755 3,548 6,385 7,870 TOTAL EMERGENCY PREP MGMT 25,707 22,369 24,619 28,066 30,098

59

DEPARTMENT: ENGINEERING DEPARTMENT DESCRIPTION: The Engineering Department is responsible for design and construction administration of improvement projects and site developments in accordance with City standards and good engineering practices. The department provides coordination on projects between the City and its consultants, contractors, developers, private utilities, and other governmental units and agencies. The Engineering Department in cooperation with the Parks and Public Works Maintenance Department is responsible for pavement management within the City. This insures the quality of the City’s streets through a systematic maintenance program. Administration of special assessments, management of the Municipal State Aid system, maintenance of as-built records and departmental oversight of the Utility Division are also responsibilities of this department. Utilities Maintenance Division: The utility department is responsible for the operations and maintenance of all facets of the City-owned utilities, including the water distribution system (approximately 7,500 service connections), two water treatment plants, sanitary sewer collection system, and street lighting system. The division maintains approximately 100 miles of sanitary sewer lines, eight sewage lift stations, approximately 100 miles of water main, seven wells, two irrigations wells and three well houses. The division is also responsible for the maintenance of approximately 1,327 street lights, City-owned generators and the effective implementation of a City-wide safety program.

MAJOR OBJECTIVES FOR 2014: ENGINEERING DEPARTMENT

1. Mill Pond Dam reconstruction and Mississippi Point Park river bank stabilization final design.

2. West River Road & Hayden Lake Road intersection reconstruction.

3. Mississippi Crossings Phase I – public infrastructure design.

4. TH 169 & Miller Road improvements.

5. South Diamond Lake Road & Mississippi View Estates – feasibility

UTILITY DEPARTMENT

1. SCADA upgrades development.

2. Well Head Protection Plan.

3. Street light pole painting.

4. Water treatment plant No. 1 roof repairs.

5. Well No. 7 routine maintenance.

60

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: ENGINEERINGFUND NUMBER: 101-43110

ENGINEERING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 107,061 110,841 102,017 105,163 65,077 51102 Overtime - - 160 120 - 51113 Other Pay 218 216 180 180 180 51121 PERA Contribution 7,363 7,589 7,271 7,495 4,684 51122 FICA Contribution 7,841 7,910 7,329 8,178 4,992 51131 Health/Dental Insurance 18,236 19,166 18,482 19,037 9,578 51133 Life Insurance 46 86 82 82 41 51134 Disability Insurance 260 333 335 314 184


52200 Office Supplies - 65 - - - 52203 Prints, Forms & Supplies - - 59 - - 52210 Operating Supplies 51 266 206 400 400 52212 Motor Fuel/Lubricants 324 527 801 720 720 52240 Minor Equipment 18 - - 220 220

TOTAL SUPPLIES 393 858 1,066 1,340 1,340 OTHER SERVICES & CHARGES

53303 Engineering Fees 74,710 82,454 80,667 123,700 123,700 53308 Training & Educational Activities 384 120 589 1,000 1,000 53309 Contract Services 613 789 1,001 848 848 53322 Postage 322 383 430 455 455 53331 Travel Expense - - 509 500 500 53351 Advertising & Publishing - - - 184 184 54407 Vehicle Maintenance - - 138 500 500 54408 Copier Maintenance - - 120 1,000 1,000 54430 Miscellaneous Charges - - 153 - - 54433 Subscription, Membership 142 179 400 400 54435 Books & Pamphlets - - - 165 165

TOTAL OTHER SERVICES & CHARGES 76,171 83,925 83,607 128,752 128,752 TOTAL ENGINEERING 217,589 230,924 220,529 270,661 214,828

61

DEPARTMENT: PARKS AND PUBLIC WORKS DEPARTMENT DESCRIPTION: The Parks and Public Works Department is responsible for and coordinates all of the activities of the combined divisions listed below. PARK AND RECREATION: This division is responsible for the overall administration and coordination of city recreational programs, leisure time activities, special events, park system planning, and park system development and maintenance. The division is committed to the planning, development and operation of a park and recreation system to meet the community needs by maximizing the use of available resources. STREET AND PARK MAINTENANCE: This division is responsible for the planning, organization and coordination of the maintenance of the City’s 100-mile street system, 30 parks consisting of 305 acres of park land, City buildings, and more than 150 pieces of equipment. ICE FORUM AT CHAMPLIN: This division is responsible for the planning, organization and coordination of the City’s ice arena and maintenance of arena equipment and facilities. The Ice Forum at Champlin is administered in a manner to emulate a business atmosphere and to promote cost effectiveness. Ice utilization is currently at more than 2,800 hours annually and community meeting rooms are available for public use. MUNICIPAL CEMETERY: This division is responsible for the operation, maintenance and management of the municipal cemetery. Cemetery plots are sold and prepared for burial and grounds maintenance is completed. Approximately 15 burials including the setting of grave markers and headstones are handled on an annual basis.


1. Complete Phase Two and implement Phase III of the Andrews Park Improvement plan

2. Utilize the Recreation/Ice Forum and provide an updated facility to the community and users.

3. Complete the final phase of park sign replacement program.

4. Develop a long-range plan for the Champlin cemetery.

5. Refine the parks phase of the Mississippi Commons Master Plan.

6. Secure property along the Mill Pond/Elm Creek corridor.

7. Develop the Master Plan for the Village Green Park as part of the Mississippi Crossing Project.

8. Repair and rebuild various trail segments throughout the City.

62

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: PARKS AND PUBLIC WORKS MAINTENANCEFUND NUMBER: 101-43120

PARKS AND PUBLIC WORKS MAINTENANCE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 761,070 762,797 742,836 830,545 881,537 51102 Overtime 58,092 41,314 34,818 51,803 51,803 51113 Other Pay 1,223 1,241 1,223 3,395 3,395 51121 PERA Contribution 52,281 54,827 51,784 58,664 62,271 51122 FICA Contribution 61,305 58,744 57,093 70,083 73,485 51131 Health/Dental Insurance 103,107 101,225 113,406 131,597 137,855 51133 Life Insurance 290 556 508 551 566 51134 Disability Insurance 1,575 1,793 2,092 2,468 2,446 51135 Unemployment Benefit Payments 7,916 2,015 91 - -


52202 Computer Supplies - - - - - 52203 Prints, Forms & Supplies - - - - - 52210 Operating Supplies 33,298 45,923 34,934 38,836 38,836 52212 Motor Fuel/Lubricants 65,273 58,355 72,166 65,675 65,675 52215 Shop Supplies 29,700 34,635 29,585 36,440 36,440 52217 Uniforms 7,049 4,673 7,519 6,229 6,229 52224 Street Maintenance Supplies 70,121 49,699 61,404 56,023 57,750 52226 Street Signs 4,378 1,827 2,044 6,463 6,463 52240 Minor Equipment 2,468 2,072 2,767 5,228 5,228


53300 Expert & Professional Services 1,019 6,531 1,318 3,045 1,318 53305 Weed Eradication 163 - - - - 53306 Dumping Charges 1,230 1,405 2,096 2,652 2,652 53308 Training & Educational Activities 10,111 9,340 12,489 10,002 13,002 53309 Contract Services 39,526 44,929 43,988 55,115 52,115 53321 Telephone/Cellular 460 409 377 641 641 53323 Radio/Pagers 2,368 2,527 2,144 3,644 3,644 53331 Travel Expense 757 913 902 631 631 53351 Advertising & Publishing 528 1,558 1,609 1,803 1,803 53381 Electric Utilities 51,931 49,310 52,174 52,158 52,158 53383 Gas Utilities 2,147 2,153 1,581 3,300 3,300 53385 Sewer Utilities 6,166 5,598 6,106 5,279 5,279 54402 Repair & Maintenance - Structures 9,207 6,629 6,895 16,913 16,913 54403 Repair & Maintenance - Other Improvements 44,871 45,765 55,639 47,016 47,016 54404 Machinery/Equipment Repairs 30,464 40,632 38,653 42,750 42,750 54407 Vehicle Maintenance - 172 - - - 54408 Copier Maintenance 3,195 2,473 1,945 3,296 3,296 54411 Rents & Leases 3,196 2,692 1,713 2,769 2,769 54430 Miscellaneous Charges 115 - - - - 54433 Subscription, Membership 425 437 458 408 408 54439 Taxes & Licenses 2,584 1,889 1,753 2,389 2,389 54450 Diseased Tree Removal 8,051 12,973 23,439 31,742 31,742

TOTAL OTHER SERVICES & CHARGES 218,514 238,335 255,279 285,553 283,826 TOTAL PARKS AND PUBLIC WORKS MAIN 1,477,660 1,460,031 1,469,549 1,649,553 1,713,805

63

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: PARK AND RECREATIONFUND NUMBER: 101-45100

PARK AND RECREATION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 234,177 231,532 241,061 273,889 276,719 51102 Overtime 104 - - 1,037 1,037 51113 Other Pay 756 750 756 750 750 51121 PERA Contribution 12,624 13,361 14,304 14,632 14,725 51122 FICA Contribution 17,361 16,925 17,848 21,537 21,753 51131 Health/Dental Insurance 23,749 25,324 26,122 26,962 25,008 51133 Life Insurance 66 124 124 124 128 51134 Disability Insurance 545 727 679 599 565 51135 Unemployment Benefit Payments 380 1,062 - - -


52200 Office Supplies - - - - 200 52203 Prints, Forms & Supplies 186 595 138 500 450 52210 Operating Supplies 1,834 2,660 2,714 2,400 2,950 52217 Uniforms 759 593 229 400 400 52218 Program Supplies 32,262 34,328 26,812 31,800 31,550 52250 Commodities Purchased for Resale - - - - 1,500


53300 Expert & Professional Services - - - - - 53306 Dumping Charges 1,075 1,059 1,790 1,050 - 53308 Training & Educational Activities 364 1,202 1,239 1,250 1,200 53309 Contract Services 77,234 87,301 79,594 92,500 91,175 53321 Telephone/Cellular 552 568 762 700 750 53331 Travel Expense 82 16 133 100 125 53351 Advertising & Publishing 4,331 2,450 2,346 3,500 3,000 53354 Newsletter 20,906 20,462 20,098 21,000 21,000 53381 Electric Utilities 1,626 1,400 1,212 1,800 3,468 53383 Gas Utilities 1,004 1,062 917 1,600 1,200 53384 Refuse Disposal - - - - 1,725 54402 Repair & Maintenance - Structures 1,014 - - - 1,500 54405 Computer Maintenance - - 167 - 75 54408 Copier Maintenance 2,628 3,530 3,083 3,300 3,300 54411 Rents & Leases 33,340 25,283 32,452 31,500 31,700 54430 Miscellaneous Charges 9,726 10,045 10,218 10,000 10,000 54433 Subscription, Membership 1,113 1,362 1,009 1,100 700 54434 Awards & Prizes 9,409 5,891 8,048 8,500 8,000 54439 Taxes & Licenses 758 907 733 900 850 54440 Bank Fees & Charges 6,435 6,350 7,480 6,800 7,250

TOTAL OTHER SERVICES & CHARGES 171,597 168,888 171,281 185,600 187,018 TOTAL PARK AND RECREATION 496,400 496,869 502,068 560,230 564,753

64

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: CEMETERYFUND NUMBER: 101-49010

CEMETERY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 13,711 13,991 14,352 14,398 14,687 51102 Overtime - - 6 346 346 51113 Other Pay 38 37 38 113 113 51121 PERA Contribution 598 636 661 704 737 51122 FICA Contribution 650 656 688 754 776 51131 Health/Dental Insurance 1,252 1,339 1,381 1,426 1,426 51133 Life Insurance 4 7 6 7 7 51134 Disability Insurance 21 25 28 28 28


52210 Operating Supplies 730 - - 914 914

TOTAL SUPPLIES 730 - - 914 914 OTHER SERVICES & CHARGES

53381 Electric Utilities 422 342 477 510 510 54402 Repair & Maintenance - Structures - - - 309 - 54430 Miscellaneous Charges 320 580 - - - 54433 Subscription, Membership 60 60 - -

TOTAL OTHER SERVICES & CHARGES 802 922 537 819 510 TOTAL CEMETERY 17,806 17,613 17,697 19,509 19,544

65

DEPARTMENT: OTHER FINANCING USES DEPARTMENT DESCRIPTION: This activity accounts for the allocation of property and liability insurance for the general fund and for operating transfers out to other funds.

MAJOR OBJECTIVES FOR 2014: Not Applicable

66

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GENERAL DEPARTMENT: OTHER FINANCING USESFUND NUMBER: 101-49300

OTHER FINANCING USES Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

OTHER SERVICES & CHARGES53300 Expert & Professional Services - - 21,000 - 13,000 53307 Administration Fees (51,071) (51,837) (52,615) (53,404) (53,504) 53361 Insurance & Bonds 175,595 180,000 185,500 190,138 184,180 54430 Miscellaneous Charges - - 2,025 - -


57721 Transfer Out-Operating - 100,000 125,000 - - 57730 Transfer Out - Park Reserve 450,000 500,000 450,000 450,000 450,000 57740 Transfer Out - Storm Water 50,000 150,000 50,000 50,000 50,000 57760 Transfer Out - Capital Improvement 800,000 1,350,000 1,250,000 1,140,000 1,140,000 57780 Transfer Out - Arena 50,000 50,000 50,000 75,000 75,000 58100 Contingency Fund 134,547 12,506 1,662 94,200 60,697

TOTAL OTHER FINANCING USES 1,484,547 2,162,506 1,926,662 1,809,200 1,775,697 TOTAL OTHER FINANCING USES 1,609,071 2,290,669 2,082,572 1,945,934 1,919,373

67

SPECIAL REVENUE FUNDS The SPECIAL REVENUE FUNDS are established to account for specific revenues or other sources that are designated for financing particular functions or activities as required by federal regulations, state statute, local ordinances, or specific grant agreements. Most of the SPECIAL REVENUE FUNDS in Champlin's budget are related to specific programs or grants for specific activities.

69

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: SPECIAL REVENUE FUND DEPARTMENT: TOTAL SPECIAL REVENUE FUND BY FUNDFUND NUMBER: MULTIPLE

TOTAL SPECIAL REVENUE FUND BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

DARE EDUCATION 58,799 58,990 59,480 65,439 66,541 POLICE GRANT - - 17,837 21,000 20,853 ADMINISTRATIVE DRUG FORFEITURE 19,202 1,509 544 - - DWI FORFEITURE 25,710 6,395 975 - - FEDERAL FORFEITURE - - - - - TECHNOLOGY FUND - 71,982 1,096 60,000 30,000 ARENA 555,383 565,700 569,770 549,750 529,100 ECONOMIC DEVELOPMENT AUTHORITY 311,711 310,352 309,110 317,729 321,069 EDA REAL ESTATE 72,485 62,386 418,226 28,800 - CODE ENFORCEMENT ABATEMENT 4,892 4,459 11,905 5,000 5,000

TOTAL SPECIAL REVENUE FUND BY FUND 1,048,182 1,081,773 1,388,943 1,047,718 972,563

EXPENDITURES 1,006,985 1,149,809 1,117,505 1,085,396 1,240,974 CHANGE TO FUND BALANCE 41,197 (68,036) 271,438 (37,678) (268,411) FUND BALANCE - BEGINNING 954,438 1,026,937 958,901 1,230,339 1,192,661

FUND BALANCE - ENDING 995,635 958,901 1,230,339 1,192,661 924,250

70

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: SPECIAL REVENUE FUND DEPARTMENT: TOTAL SPECIAL REVENUE EXPENSE BY FUNDFUND NUMBER: MULTIPLE

TOTAL SPECIAL REVENUE EXP BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

POLICE GRANT 2,374 - 17,827 20,853 20,853 DARE EDUCATION 62,729 64,332 60,630 64,023 61,166 ADMINISTRATIVE FORFEITURE 5,762 5,299 6,595 - - FEDERAL FORFEITURE 1,586 - - - - DWI FORFEITURE 10,028 8,062 8,391 - - TECHNOLOGY FUND - 1,804 - 10,000 - ARENA 459,488 486,030 529,766 578,147 845,873 ECONOMIC DEVELOPMENT AUTHORITY 350,565 421,144 337,336 317,786 313,082 EDA REAL ESTATE 106,216 154,356 155,698 94,087 - CODE ENFORCEMENT ABATEMENT 8,237 8,782 1,262 500 -

TOTAL SPECIAL REVENUE EXPENSE BY FUND 1,006,985 1,149,809 1,117,505 1,085,396 1,240,974

71

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: SPECIAL REVENUE BY CATEGORY DEPARTMENT: REVENUEFUND NUMBER: MULTIPLE

TOTAL SPECIAL REVENUE BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

TAXES31010 Current Ad Valorem Taxes 229,548 226,807 244,368 248,626 255,405 31020 Delinquent Ad Valorem Taxes 1,325 2,450 2,957 2,000 2,000 31040 Fiscal Disparities 57,216 54,063 52,830 57,773 55,034

TOTAL TAXES 288,089 283,320 300,155 308,399 312,439 INTERGOVERNMENTAL REVENUE

33160 Federal Grants - - - 5,000 20,853 33402 Homestead Credit 7,449 15,736 82 - - 33422 State Grants - Other - - 17,837 16,000 - 33631 School District - CSO 56,338 56,338 56,902 58,039 59,199


34404 Cleanup & Abatement - - - - - 34740 Concessions 6,500 7,000 7,000 7,500 7,500 34785 Skating Lessons 18,768 14,838 14,726 16,000 14,000 34786 Admission Fees 14 3 - - - 34787 Admission Fees - Non-taxable 17,147 20,940 16,742 20,000 17,500 34788 Ice Rental - Non-taxable 248,697 262,054 279,164 265,000 265,000 34791 Ice Rental 63,699 54,607 55,570 60,000 55,000 34792 Open Skate 13,403 12,680 11,608 15,000 12,000 34793 Vending 4,442 4,095 4,268 4,000 4,000 34794 Merchandise Sales - Equipment 748 608 710 750 600 34795 Advertising Income 2,700 1,950 75 5,000 4,000 34796 Skate Rental 1,647 1,744 1,283 2,000 1,400 34797 Skate Sharpening 1,750 1,702 1,563 2,500 1,600


35202 Administrative Forfeiture 19,202 1,509 544 - - 35203 DWI Forfeitures 25,710 6,395 975 - -

TOTAL FINES & FORFEITS 44,912 7,904 2,221 - - MISCELLANEOUS REVENUES

36210 Interest on Investments 23,452 22,880 11,238 13,330 10,750 36220 Lease Income 72,199 62,386 58,588 28,800 2,880 36221 Meeting Room Rental 9,345 5,834 6,630 9,000 5,500 36222 Meeting Room Rental - Non-taxable 4,965 12,431 6,963 8,000 6,000 36230 Contributions 51,330 121,508 51,342 117,400 87,342 36240 Miscellaneous Revenue - - 31 - - 36245 Special Events 4,410 4,360 4,530 6,000 5,000 37940 Cash Over/Short (2) (46) 5 - - 39102 Refunds & Reimbursements 2,740 3,036 20,049 - -


39201 Transfer In - General Fund 50,000 50,000 50,000 75,000 75,000 39206 Transfer In - TIF 48,548 50,197 398,205 - -

TOTAL OTHER FINANCING SOURCES 98,548 100,197 448,205 75,000 75,000 TOTAL SPECIAL REVENUE BY CATEGORY 1,048,182 1,081,773 1,388,943 1,047,718 972,563

EXPENDITURES 998,748 1,139,223 1,116,243 1,074,896 1,240,974 CHANGE TO FUND BALANCE 49,434 (57,450) 272,700 (27,178) (268,411) FUND BALANCE - BEGINNING 863,590 998,980 865,089 1,124,788 1,032,610

FUND BALANCE - ENDING 913,024 941,530 1,137,789 1,097,610 764,199

72

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: SPECIAL REVENUE DEPARTMENT: TOTAL SPECIAL REVENUE EXPENSE BY CATEGORYFUND NUMBER: MULTIPLE

TOTAL SPECIAL REVENUE EXPENSE BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 427,554 460,010 486,422 515,734 453,262 51102 Overtime 5,512 4,150 20,944 23,449 23,646 51111 Other Pay 1,214 1,265 1,332 1,455 1,239 51121 PERA Contribution 29,728 33,353 34,333 40,783 37,092 51122 FICA Contribution 29,268 30,543 31,883 37,614 32,710 51131 Health/Dental Insurance 44,000 48,528 63,477 63,877 59,659 51133 Life Insurance 129 239 496 289 260 51134 Disability Insurance 644 759 1,161 1,375 1,175 51135 Unemployment Benefit Payments 146 188 85 - -


52203 Prints, Forms & Supplies 29 - 1,266 - - 52210 Operating Supplies 15,147 16,130 20,782 14,200 14,250 52212 Motor Fuel/Lubricants 1,311 1,046 259 1,500 1,000 52217 Uniforms 1,789 3,264 1,370 2,050 1,700 52240 Minor Equipment 6,565 2,877 4,700 11,500 1,200 52250 Commodities Purchased for Resale 409 429 558 750 750


53300 Expert & Professional Services 67,658 78,565 69,017 18,709 10,000 53301 Auditing & Accounting Services 6,400 4,620 4,473 4,320 4,360 53303 Engineering Fees 200 3,045 553 - - 53304 Legal Services 15,138 11,032 21,854 5,000 5,000 53306 Dumping Charges 1,457 1,833 2,062 2,200 2,200 53308 Training & Educational Activities 1,397 1,285 1,715 4,300 4,000 53309 Contract Services 63,974 35,179 61,662 46,000 52,000 53321 Telephone/Cellular 2,009 2,058 1,921 2,400 2,058 53322 Postage 399 318 69 1,000 500 53331 Travel Expense - 775 286 650 450 53343 Marketing 2,354 2,023 4,366 10,000 10,000 53351 Advertising & Publishing 1,359 892 888 1,500 1,500 53354 Newsletter - 80 111 - - 53361 Insurance & Bonds 21,477 32,566 19,686 21,658 20,597 53377 Narcotics Program 5,201 5,299 5,466 - - 53381 Electric Utilities 71,826 85,173 81,244 76,400 74,250 53382 Water Utilities 3,026 2,283 4,973 4,000 - 53383 Gas Utilities 18,639 18,395 21,890 30,000 20,000 53385 Sewer Utilities 993 964 1,215 1,000 1,000 54402 Repair & Maintenance - Structures 20,686 22,805 3,777 10,000 47,000 54403 Repair & Maintenance - Other Improvements 3,771 1,368 2,606 4,000 3,000 54404 Machinery/Equipment Repairs 14,809 16,675 20,510 21,000 15,000 54405 Computer Maintenance - 2,333 - 400 400 54407 Vehicle Maintenance 4,004 - - - - 54408 Copier Maintenance - - 173 1,700 1,700 54430 Miscellaneous Charges 4,704 94,405 648 1,700 1,700 54433 Subscription, Membership 1,889 3,983 3,532 4,500 4,500 54435 Books & Pamphlets 25 122 521 - - 54439 Taxes & Licenses 44,194 62,753 57,358 5,300 300 54466 Special Events 7,955 8,345 9,506 8,000 8,000

TOTAL OTHER SERVICES & CHARGES 386,495 502,496 402,368 286,237 289,515 CAPITAL OUTLAY

55530 Improvements Other than Buildings 11,970 - - - 250,000 55580 Machinery & Equipment - - - 37,000 25,000

TOTAL CAPITAL OUTLAY 13,225 - - 37,000 275,000 DEBT SERVICE

56612 Other Long-term Obligation Interest 20 - 25 - -

TOTAL DEBT SERVICE 20 - 25 - - OTHER FINANCING SOURCES

57720 Transfer Out- General Fund 42,715 43,360 44,665 45,583 47,016

TOTAL OTHER FINANCING USES 42,715 43,360 44,665 45,583 47,016 TOTAL SPECIAL REVENUE EXPENSE BY CATEGORY 1,006,985 1,149,809 1,117,505 1,085,396 1,240,974

73

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: DARE EDUCATION DEPARTMENT: REVENUEFUND NUMBER: 210

DARE EDUCATION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INTERGOVERNMENTAL REVENUE33631 School District 56,338 56,338 56,902 58,039 59,199

TOTAL INTERGOVERNMENTAL REVENUE 56,338 56,338 56,902 58,039 59,199 FINES & FORFEITS

35101 Court Fines - - 702 - -

TOTAL FINES & FORFEITS - - 702 - - MISCELLANEOUS REVENUES

36210 Interest on Investments 1,131 1,144 534 - - 36230 Contributions 1,330 1,508 1,342 7,400 7,342

TOTAL MISCELLANEOUS REVENUES 2,461 2,652 1,876 7,400 7,342 TOTAL DARE EDUCATION 58,799 58,990 59,480 65,439 66,541

EXPENDITURES 62,729 64,332 60,630 64,023 61,166 CHANGE TO FUND BALANCE (3,930) (5,342) (1,150) 1,416 5,375 FUND BALANCE - BEGINNING 10,924 6,994 1,652 502 1,918

FUND BALANCE - ENDING 6,994 1,652 502 1,918 7,293

74

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: DARE EDUCATION DEPARTMENT: DAREFUND NUMBER: 210-42110

DARE EDUCATION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 45,885 45,414 43,465 47,837 45,205 51121 PERA Contribution 6,470 6,540 6,259 6,889 6,916 51122 FICA Contribution 665 659 630 694 655 51131 Health/Dental Insurance 8,068 8,266 7,776 5,228 5,228 51133 Life Insurance 12 15 28 30 31 51134 Disability Insurance - - 133 145 131


52210 Operating Supplies 840 1,353 843 1,200 1,250 52217 Uniforms 789 1,085 786 1,050 1,100


53308 Training & Educational Activities - 830 465 800 500 53331 Travel Expense - 170 245 150 150

TOTAL OTHER SERVICES & CHARGES - 1,000 710 950 650 TOTAL DARE EDUCATION 62,729 64,332 60,630 64,023 61,166

75

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: POLICE GRANT DEPARTMENT: REVENUEFUND NUMBER: 212

POLICE GRANT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INTERGOVERNMENTAL REVENUE33160 Federal Grants - - - 5,000 20,853 33422 State Grants - Other - - 17,837 16,000 -

TOTAL INTERGOVERNMENTAL REVENUE - - 17,837 21,000 20,853 TOTAL POLICE GRANT - - 17,837 21,000 20,853

EXPENDITURES 2,374 - 17,827 20,853 20,853 CHANGE TO FUND BALANCE (2,374) - 10 147 - FUND BALANCE - BEGINNING 8,148 5,774 5,774 5,784 5,931

FUND BALANCE - ENDING 5,774 5,774 5,784 5,931 5,931

76

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: POLICE GRANT DEPARTMENT: POLICE GRANTFUND NUMBER: 212-42100

POLICE GRANT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51102 Overtime - - 14,722 18,000 18,000 51121 PERA Contribution - - 2,037 2,592 2,592 51122 FICA Contribution - - 200 261 261 51131 Health/Dental Insurance - - 827 - - 51133 Life Insurance - - 8 - - 51134 Disability Insurance - - 33 - -

TOTAL PERSONAL SERVICES - - 17,827 20,853 20,853 SUPPLIES

52240 Minor Equipment 1,119 - - - -

TOTAL SUPPLIES 1,119 - - - - CAPITAL OUTLAY

55570 Office Equipment & Furniture 1,255 - - - -

TOTAL CAPITAL OUTLAY 1,255 - - - - TOTAL POLICE GRANT 2,374 - 17,827 20,853 20,853

77

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: POLICE FORFEITURE DEPARTMENT: REVENUEFUND NUMBER: 215

ADMINISTRATIVE DRUG FORFEITURE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

FINES & FORFEITS35202 Administrative Forfeiture 19,202 1,509 544 - -

TOTAL ADMINISTRATIVE DRUG FORFEITUR 19,202 1,509 544 - -

EXPENDITURES 5,762 5,299 6,595 - - CHANGE TO FUND BALANCE 13,440 (3,790) (6,051) - - FUND BALANCE - BEGINNING 6,396 19,836 16,046 9,995 9,995


78

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ADMINISTRATIVE FORFEITURE DEPARTMENT: POLICE FORFEITUREFUND NUMBER: 215-42100

ADMINISTRATIVE FORFEITURE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52210 Operating Supplies - - 1,129 - -

TOTAL SUPPLIES - - 1,129 - - OTHER SERVICES & CHARGES

53309 Contract Services 481 - - - - 53377 Narcotics Program 5,201 5,299 5,466 - - 54439 Taxes & Licenses 80 - - - -

TOTAL OTHER SERVICES & CHARGES 5,762 5,299 5,466 - - TOTAL ADMIN FORFEITURE 5,762 5,299 6,595 - -

79

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: DWI FORFEITURE DEPARTMENT: REVENUEFUND NUMBER: 216

DWI FORFEITURE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

FINES & FORFEITS35203 DWI Forfeitures 25,710 6,395 975 - -

TOTAL DWI FORFEITURE 25,710 6,395 975 - -

EXPENDITURES 10,028 8,062 8,391 - - CHANGE TO FUND BALANCE 15,682 (1,667) (7,416) - - FUND BALANCE - BEGINNING 12,236 27,918 26,251 18,835 18,835


80

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: DWI FORFEITURE DEPARTMENT: POLICE FORFEITUREFUND NUMBER: 216-42100

DWI FORFEITURE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52210 Operating Supplies 1,295 1,226 - - - 52217 Uniforms - 1,233 - - - 52240 Minor Equipment 722 747 - - -

TOTAL SUPPLIES 2,017 3,206 - - - OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 1,289 - - - 53304 Legal Services 1,636 2,912 8,348 - - 53309 Contract Services 622 - - - - 54404 Machinery/Equipment Repairs 1,511 - - - - 54405 Computer Maintenance - 590 - - - 54407 Vehicle Maintenance 4,004 - - - - 54439 Taxes & Licenses 238 65 43 - -

TOTAL OTHER SERVICES & CHARGES 8,011 4,856 8,391 - - TOTAL DWI FORFEITURE 10,028 8,062 8,391 - -

81

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: FEDERAL FORFEITURE DEPARTMENT: REVENUEFUND NUMBER: 220

FEDERAL FORFEITURE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

EXPENDITURES 1,586 - - - - CHANGE TO FUND BALANCE (1,586) - - - - FUND BALANCE - BEGINNING 3,035 1,449 1,449 1,449 1,449


82

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: FEDERAL FORFEITURE DEPARTMENT: FEDERAL FORFEITUREFUND NUMBER: 220-42100

FEDERAL FORFEITURE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52240 Minor Equipment 1,022 - - - -

TOTAL SUPPLIES 1,022 - - - - OTHER SERVICES & CHARGES

54404 Machinery/Equipment Repairs 564 - - - -

TOTAL OTHER SERVICES & CHARGE 564 - - - - TOTAL FEDERAL FORFEITURE 1,586 - - - -

83

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: TECHNOLOGY FUND DEPARTMENT: REVENUEFUND NUMBER: 225

TECHNOLOGY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36210 Interest on Investments - 1,982 1,096 - - 36230 Contributions - 70,000 - 60,000 30,000

TOTAL MISCELLANEOUS REVENUES - 71,982 1,096 60,000 30,000 TOTAL TECHNOLOGY FUND - 71,982 1,096 60,000 30,000

EXPENDITURES - 1,804 - 10,000 - CHANGE TO FUND BALANCE - 70,178 1,096 50,000 30,000 FUND BALANCE - BEGINNING - - 70,178 71,274 121,274

FUND BALANCE - ENDING - 70,178 71,274 121,274 151,274

84

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: TECHNOLOGY FUND DEPARTMENT: TECHNOLOGY FUNDFUND NUMBER: 220-42100

TECHNOLOGY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52240 Minor Equipment - 1,034 - 10,000 -

TOTAL SUPPLIES - 1,034 - 10,000 - OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 770 - - -

TOTAL OTHER SERVICES & CHARGE - 770 - - - TOTAL TECHNOLOGY FUND - 1,804 - 10,000 -

85

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ARENA DEPARTMENT: REVENUEFUND NUMBER: 250

ARENA Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

CHARGES FOR SERVICE34740 Concessions 6,500 7,000 7,000 7,500 7,500 34785 Skating Lessons 18,768 14,838 14,726 16,000 14,000 34786 Admission Fees 14 3 - - 34787 Admission Fees - Non-taxable 17,147 20,940 16,742 20,000 17,500 34788 Ice Rental - Non-taxable 248,697 262,054 279,164 265,000 265,000 34791 Ice Rental 63,699 54,607 55,570 60,000 55,000 34792 Open Skate 13,403 12,680 11,608 15,000 12,000 34793 Vending 4,442 4,095 4,268 4,000 4,000 34794 Merchandise Sales - Equipment 748 608 710 750 600 34795 Advertising Income 2,700 1,950 75 5,000 4,000 34796 Skate Rental 1,647 1,744 1,283 2,000 1,400 34797 Skate Sharpening 1,750 1,702 1,563 2,500 1,600


36210 Interest on Investments 12,512 14,663 8,407 10,000 10,000 36221 Meeting Room Rental 9,345 5,834 6,630 9,000 5,500 36222 Meeting Room Rental - Non-taxable 4,965 12,431 6,963 8,000 6,000 36230 Contributions 50,000 50,000 50,000 50,000 50,000 37940 Cash Over/Short (2) (46) 5 - - 39102 Refunds & Reimbursements 500 400 3,051 - -


39201 Transfer In - General Fund 50,000 50,000 50,000 75,000 75,000 39206 Transfer In - TIF 48,548 50,197 52,005 - -

TOTAL OTHER FINANCING SOURCES 98,548 100,197 102,005 75,000 75,000 TOTAL ARENA 555,383 565,700 569,770 549,750 529,100

EXPENDITURES 459,488 486,030 529,766 578,147 845,873 CHANGE TO FUND BALANCE 95,895 79,670 40,004 (28,397) (316,773) FUND BALANCE - BEGINNING 438,770 534,665 614,335 654,339 625,942


86

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ARENA DEPARTMENT: ARENAFUND NUMBER: 250-49800

ARENA Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 198,038 210,377 233,650 252,335 253,790 51102 Overtime 5,299 4,054 6,009 5,346 5,471 51111 Other Pay 681 675 681 810 810 51121 PERA Contribution 12,133 13,948 16,217 15,955 16,400 51122 FICA Contribution 15,160 15,670 17,324 20,140 20,249 51131 Health/Dental Insurance 24,127 27,783 37,181 40,311 39,487 51133 Life Insurance 71 132 147 157 161 51134 Disability Insurance 417 446 577 645 620 51135 Unemployment Benefit Payments 146 188 - - -


52203 Prints, Forms & Supplies - - - - - 52210 Operating Supplies 12,817 13,446 18,527 13,000 13,000 52212 Motor Fuel/Lubricants 1,311 1,046 259 1,500 1,000 52217 Uniforms 1,000 946 584 1,000 600 52218 Program Supplies 1,085 1,172 1,379 2,000 1,500 52240 Minor Equipment 937 826 684 1,500 1,200 52250 Commodities Purchased for Resale 409 429 558 750 750


53300 Expert & Professional Services - 600 26,683 - - 53301 Auditing & Accounting Services 1,600 1,680 1,491 1,440 1,480 53304 Legal Services - - 855 - - 53306 Dumping Charges 1,457 1,833 2,062 2,200 2,200 53308 Training & Educational Activities 521 - 730 1,000 1,000 53309 Contract Services 32,871 31,837 31,662 26,000 32,000 53321 Telephone/Cellular 2,009 2,058 1,921 2,400 2,058 53351 Advertising & Publishing 889 540 630 1,000 1,000 53361 Insurance & Bonds 13,318 14,000 14,300 14,658 15,097 53381 Electric Utilities 70,541 83,657 77,284 73,000 74,000 53383 Gas Utilities 18,433 17,672 17,544 28,000 20,000 54402 Repair & Maintenance - Structures 15,036 21,367 3,440 10,000 47,000 54403 Repair & Maintenance - Other Improvements 3,771 1,368 2,606 4,000 3,000 54404 Machinery/Equipment Repairs 12,734 15,892 14,137 20,000 15,000 54405 Computer Maintenance - 1,743 - 400 400 54408 Copier Maintenance - - 173 300 300 54430 Miscellaneous Charges 192 170 196 500 500 54433 Subscription, Membership 365 370 145 500 500 54439 Taxes & Licenses 150 105 130 300 300


55520 Building & Improvements - - - - - 55530 Improvements Other than Buildings 11,970 - - - 250,000 55580 Machinery & Equipment - - - 37,000 25,000

TOTAL CAPITAL OUTLAY 11,970 - - 37,000 275,000 TOTAL ARENA 459,488 486,030 529,766 578,147 845,873

87

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ECONOMIC DEVELOPMENT AUTHORITY DEPARTMENT: REVENUEFUND NUMBER: 290

ECONOMIC DEVELOPMENT AUTHORITY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

TAXES31010 Current Ad Valorem Taxes 229,548 226,807 244,368 248,626 255,405 31020 Delinquent Ad Valorem Taxes 1,325 2,450 2,957 2,000 2,000 31040 Fiscal Disparities 57,216 54,063 52,830 57,773 55,034


33402 Homestead Credit 7,449 15,736 82 - -

TOTAL INTERGOVERNMENTAL REVENUE 7,449 15,736 82 - - MISCELLANEOUS REVENUES

36210 Interest on Investments 9,809 4,300 752 3,330 750 36220 Lease Income - - - - 2,880 36245 Special Events 4,410 4,360 4,530 6,000 5,000 39102 Refunds & Reimbursements 1,954 2,636 3,591 - -

TOTAL MISCELLANEOUS REVENUES 16,173 11,296 8,873 9,330 8,630 TOTAL ECONOMIC DEVELOPMENT AUTHORITY 311,711 310,352 309,110 317,729 321,069

EXPENDITURES 350,565 421,144 337,336 317,786 313,082 CHANGE TO FUND BALANCE (38,854) (110,792) (28,226) (57) 7,987 FUND BALANCE - BEGINNING 542,175 503,321 392,529 364,303 364,246


88

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ECONOMIC DEVELOPMENT AUTHORITY DEPARTMENT: EDAFUND NUMBER: 290-46500

ECONOMIC DEVELOPMENT AUTHORITY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 142,803 139,911 143,356 151,051 154,267 51102 Overtime 2 47 18 - 175 51113 Other Pay 442 442 433 429 429 51121 PERA Contribution 9,415 9,454 9,820 10,700 11,184 51122 FICA Contribution 10,310 10,290 10,237 11,331 11,545 51131 Health/Dental Insurance 11,583 12,291 12,622 15,103 14,944 51133 Life Insurance 35 65 63 66 68 51134 Disability Insurance 227 313 383 434 424


52203 Prints, Forms & Supplies 29 - 1,266 - - 52210 Operating Supplies 163 - 216 - - 52240 Minor Equipment 2,744 270 4,016 - -

TOTAL SUPPLIES 2,936 270 5,498 - - OTHER SERVICES & CHARGES

53300 Expert & Professional Services 60,393 72,756 38,984 18,709 10,000 53301 Auditing & Accounting Services 4,800 2,940 2,982 2,880 2,880 53303 Engineering Fees 200 3,045 553 - - 53304 Legal Services 11,675 8,120 10,959 5,000 5,000 53308 Training & Educational Activities 876 455 520 2,500 2,500 53309 Contract Services 30,000 3,342 30,000 20,000 20,000 53322 Postage 399 318 69 1,000 500 53331 Travel Expense - 605 41 500 300 53343 Marketing 2,354 2,023 4,366 10,000 10,000 53351 Advertising & Publishing 470 352 258 500 500 53361 Insurance & Bonds 2,880 5,756 5,386 5,500 5,500 53381 Electric Utilities 1,136 842 1,373 900 250 53385 Sewer Utilities 993 964 1,215 1,000 1,000 54408 Copier Maintenance - - - 1,400 1,400 54430 Miscellaneous Charges 4,417 91,103 121 1,200 1,200 54433 Subscription, Membership 1,524 3,613 3,387 4,000 4,000 54435 Books & Pamphlets 25 122 521 - - 54466 Special Events 7,955 8,345 9,506 8,000 8,000


57720 Transfer Out- General Fund 42,715 43,360 44,665 45,583 47,016

TOTAL OTHER FINANCING USES 42,715 43,360 44,665 45,583 47,016 TOTAL EDA 350,565 421,144 337,336 317,786 313,082

89

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ECONOMIC DEVELOPMENT AUTHORITY REAL ESTATE DEPARTMENT: REVENUEFUND NUMBER: 292

EDA REAL ESTATE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36220 Lease Income 72,199 62,386 58,588 28,800 - 36240 Miscellaneous Revenue - - 31 - - 39102 Refunds & Reimbursements 286 - 13,407 - -

TOTAL MISCELLANEOUS REVENUES 72,485 62,386 72,026 28,800 - OTHER FINANCING SOURCES

39206 Transfer In - TIF - - 346,200 - -

TOTAL OTHER FINANCING SOURCES - - 346,200 - - TOTAL EDA RENTAL HOUSING 72,485 62,386 418,226 28,800 -

EXPENDITURES 106,216 154,356 155,698 94,087 - CHANGE TO FUND BALANCE (33,731) (91,970) 262,528 (65,287) - FUND BALANCE - BEGINNING (67,246) (100,977) (192,947) 69,581 4,294

FUND BALANCE - ENDING (100,977) (192,947) 69,581 4,294 4,294

90

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ECONOMIC DEVELOPMENT AUTHORITY REAL ESTATE DEPARTMENT: EDAFUND NUMBER: 292-58411

EDA REAL ESTATE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 40,828 64,308 65,951 64,511 - 51102 Overtime 211 49 195 103 - 51101 Public Works Seasonal Wages - - - - - 51113 Other Pay 91 148 218 216 - 51121 PERA Contribution 1,710 3,411 - 4,647 - 51122 FICA Contribution 3,133 3,924 3,492 5,188 - 51131 Health/Dental Insurance 222 188 5,071 3,235 - 51133 Life Insurance 11 27 250 36 - 51134 Disability Insurance - - 35 151 -

TOTAL PERSONAL SERVICES 46,206 72,055 75,297 78,087 - SUPPLIES

52210 Operating Supplies 32 105 67 - -

TOTAL SUPPLIES 32 105 67 - - OTHER SERVICES & CHARGES

53300 Expert & Professional Services - - 2,485 - - 53304 Legal Services 1,827 - 1,692 - - 53361 Insurance & Bonds 5,279 12,810 - 1,500 - 53381 Electric Utilities 149 674 2,587 2,500 - 53382 Water Utilities 3,026 2,283 4,973 4,000 - 53383 Gas Utilities 206 723 4,346 2,000 - 54402 Repair & Maintenance - Structures 5,650 1,438 337 - - 54404 Machinery/Equipment Repairs - 783 6,373 1,000 - 54430 Miscellaneous Charges 95 902 331 - - 54439 Taxes & Licenses 43,726 62,583 57,185 5,000 -

TOTAL OTHER SERVICES & CHARGES 59,958 82,196 80,309 16,000 - DEBT SERVICE

56612 Other Long-term Obligation Interest 20 - 25 - -

TOTAL DEBT SERVICE 20 - 25 - - TOTAL EDA RENTAL HOUSING 106,216 154,356 155,698 94,087 -

91

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CODE ENFORCEMENT ABATEMENT DEPARTMENT: REVENUEFUND NUMBER: 295

CODE ENFORCEMENT ABATEMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36101 Special Assessments - Current & Delinquent 4,828 3,647 11,427 5,000 5,000 36102 Penalties & Interest 64 21 29 - - 36210 Interest on Investments - 791 449 - -

TOTAL MISCELLANEOUS REVENUES 4,892 4,459 11,905 5,000 5,000 TOTAL CODE ENFORCEMENT ABATEMENT 4,892 4,459 11,905 5,000 5,000

EXPENDITURES 8,237 8,782 1,262 500 - CHANGE TO FUND BALANCE (3,345) (4,323) 10,643 4,500 5,000 FUND BALANCE - BEGINNING 31,302 27,957 23,634 34,277 38,777


92

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CODE ENFORCEMENT ABATEMENT DEPARTMENT: CODE ENFORCEMENTFUND NUMBER: 295-42410

CODE ENFORCEMENT ABATEMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52240 Minor Equipment 21 - - - -

TOTAL SUPPLIES 21 - - - - OTHER SERVICES & CHARGES

53300 Expert & Professional Services 7,265 3,150 865 - - 53351 Advertising & Publishing - 80 111 - - 54430 Miscellaneous Charges - 2,230 - - - 54450 Diseased Tree Removal 951 3,322 286 500 -

TOTAL OTHER SERVICES & CHARGES 8,216 8,782 1,262 500 - TOTAL CODE ENFORCEMENT ABATEMENT 8,237 8,782 1,262 500 -

93

CAPITAL PROJECT FUNDS The CAPITAL PROJECT FUNDS are established to account for the resources used for the acquisition of capital facilities and infrastructure for the City with the exception of those financed by the Enterprise Funds.

95

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: TOTAL CAPITAL PROJECTS FUNDS DEPARTMENT: TOTAL CAPITAL PROJECTS FUNDS BY FUNDFUND NUMBER: MULTIPLE

TOTAL CAPITAL PROJECTS BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MSA 231,626 244,937 314,073 765,000 810,000 PARK RESERVE 897,899 621,354 570,884 584,107 562,530 CAPITAL EQUIPMENT 395,116 674,416 589,376 493,000 493,000 STREET LIGHT 251,664 352,747 383,535 498,048 498,048 STORM SEWER 1,224,615 785,905 502,236 414,085 431,000

TOTAL CAPITAL PROJECTS FUNDS BY FUND 3,000,920 2,679,359 2,360,104 2,754,240 2,794,578

EXPENDITURES 1,694,401 1,971,279 2,163,499 4,061,932 3,661,535 CHANGE TO FUND BALANCE 1,306,519 708,080 196,605 (1,307,692) (866,957) FUND BALANCE - BEGINNING 5,713,584 7,020,103 7,728,183 7,924,788 6,521,298


96

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CAPITAL FUNDS DEPARTMENT: TOTAL CAPITAL FUNDS BY FUNDFUND NUMBER: MULTIPLE

TOTAL CAPITAL FUND BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MSA 179,937 140,538 153,009 343,648 515,079 PARK RESERVE 406,805 522,201 373,311 1,242,000 1,231,000 CAPITAL EQUIPMENT 459,507 436,300 556,342 710,996 622,700 STREET LIGHT 247,855 278,179 419,040 697,136 529,654 STORM SEWER 400,297 594,061 661,797 1,068,152 763,102

TOTAL CAPITAL FUNDS BY FUND 1,694,401 1,971,279 2,163,499 4,061,932 3,661,535

97

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CAPITAL PROJECTS BY CATEGORY DEPARTMENT: REVENUEFUND NUMBER: MULTIPLE

TOTAL CAPITAL PROJECTS BY CATEGORY Actual Actual Actual Adopted Adopted2009 2010 2011 2013 2014

TAXES31010 Current Ad Valorem Taxes 230,170 232,032 247,263 255,212 255,212 31020 Delinquent Ad Valorem Taxes 1,829 2,000 2,553 1,000 1,000


33402 Homestead Credit 308 - - - - 33418 M.S.A. Maintenance 173,133 186,066 280,540 185,000 195,000 33419 M.S.A. Construction - - - 550,000 585,000


34211 Storm Sewer Fees 323,955 336,019 317,884 334,750 356,000 34212 Storm Sewer Penalties 6,620 6,428 17,114 5,000 5,000 34780 Parks Fees 341,973 23,180 - 25,000 39,330


36210 Interest on Investments 160,591 193,282 112,400 92,000 82,000 36223 Park Facility Use Fees 30,000 30,756 30,000 30,907 30,000 36230 Contributions 40,000 9,711 42,161 25,000 - 36240 Miscellaneous Revenue 5,666 5,179 71,060 - - 39101 Sales of General Fixed Assets 6,180 2,855 14,440 4,000 4,000


39201 Transfer In - General Fund 775,000 1,275,000 1,025,000 885,000 885,000 39202 Transfer In - Water Utility 847,706 199,329 126,283 283,836 283,836 39203 Transfer In - Sewer Utility 50,000 50,000 50,000 50,000 50,000 39210 Transfer In - Debt Service - - - - -

TOTAL OTHER FINANCING SOURCES 1,672,706 1,556,728 1,201,283 1,218,836 1,218,836 TOTAL CAPITAL PROJECTS BY CATEGORY 3,000,920 2,679,359 2,360,104 2,754,240 2,794,578

EXPENDITURES 1,694,401 1,971,279 2,163,499 4,061,932 3,661,535 CHANGE TO FUND BALANCE 1,306,519 708,080 196,605 (1,307,692) (866,957) FUND BALANCE - BEGINNING 5,713,584 7,020,103 7,728,183 7,924,788 6,521,298


98

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CAPITAL DEPARTMENT: TOTAL CAPITAL FUND BY CATEGORYFUND NUMBER: MULTIPLE

TOTAL CAPITAL FUNDS BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 182,636 165,238 203,558 212,886 216,552 51102 Overtime 8,974 10,063 9,529 11,955 13,370 51111 Police - Other Pay 87 33 76 60 60 51113 Other Pay 1,779 869 1,950 2,143 2,194 51121 PERA Contribution 13,084 12,492 14,988 15,807 16,357 51122 FICA Contribution 16,948 13,666 17,189 19,672 19,808 51131 Health/Dental Insurance 20,586 31,925 23,278 27,940 25,502 51133 Life Insurance 105 170 159 174 177 51134 Disability Insurance 406 474 520 562 547


52202 Computer Supplies 57 24,527 1,493 - - 52208 Election Supplies 151 2,228 3,852 2,000 2,000 52210 Operating Supplies 329 1,134 3,708 1,000 1,000 52216 Chemicals & Chemical Products 80 - 120 150 150 52217 Uniforms 351 344 520 400 400 52226 Street Signs 1,177 14,647 8,801 15,000 15,000 52227 Utility System Maintenance Supplies 727 170 4,556 10,500 10,500 52240 Minor Equipment 53,982 132,541 116,093 158,800 104,370


53300 Expert & Professional Services 31,362 38,122 162,507 120,000 120,000 53303 Engineering Fees 41,227 74,794 13,326 10,000 10,000 53304 Legal Services 1,398 992 7,297 - - 53309 Contract Services 127,071 69,071 59,458 142,697 138,697 53351 Advertising & Publishing 835 453 1,006 - - 53381 Electric Utilities 190,511 202,398 198,700 195,000 198,000 54402 Repair & Maintenance - Structures 6,404 767 865 - 5,000 54403 Repair & Maintenance - Other Improvements 72,726 147,046 84,162 227,120 200,240 54404 Machinery/Equipment Repairs 20,326 861 3,304 15,000 16,000 54405 Computer Maintenance 2,575 18,490 29,919 5,500 500 54407 Vehicle Maintenance 21,835 19,800 30,980 29,350 58,500 54411 Rents & Leases 191 795 3,250 - - 54430 Miscellaneous Charges 26,290 92,428 15,984 - - 54433 Subscription, Membership 39,787 41,228 42,324 43,500 44,011 54439 Taxes & Licenses 2,204 3,170 6,223 - -


55510 Land 241,488 - 53,889 50,000 50,000 55520 Building & Improvements - - - 368,540 195,000 55530 Improvements Other than Buildings - 483,050 98,325 1,782,160 1,706,500 55570 Office Equipment & Furniture 12,000 13,627 - - - 55580 Machinery & Equipment 416,216 213,324 426,861 486,846 381,830

TOTAL CAPITAL OUTLAY 669,704 710,001 579,075 2,687,546 2,333,330 OTHER FINANCING SOURCES

57760 Transfer Out - Capital Improvement 108,295 133,998 327,093 101,000 101,000

TOTAL OTHER FINANCING USES 108,295 133,998 470,525 101,000 101,000 TOTAL CAPITAL FUND BY CATEGORY 1,694,401 1,971,279 2,163,499 4,061,932 3,661,535

99

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: MSA DEPARTMENT: REVENUEFUND NUMBER: 402

MSA Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INTERGOVERNMENTAL REVENUE33418 M.S.A. Maintenance 173,133 186,066 280,540 185,000 195,000 33419 M.S.A. Construction - - - 550,000 585,000

TOTAL INTERGOVERNMENTAL REVENUE 173,133 186,066 280,540 735,000 780,000 MISCELLANEOUS REVENUES

36210 Interest on Investments 58,493 58,871 33,533 30,000 30,000

TOTAL MISCELLANEOUS REVENUES 58,493 58,871 33,533 30,000 30,000 TOTAL MSA 231,626 244,937 314,073 765,000 810,000

EXPENDITURES 179,937 140,538 153,009 343,648 515,079 CHANGE TO FUND BALANCE 51,689 104,399 161,064 421,352 294,921 FUND BALANCE - BEGINNING 1,800,137 1,851,826 1,956,225 2,117,289 2,244,175


100

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: MSA DEPARTMENT: MSAFUND NUMBER: 402-43121

MSA Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 10,130 10,057 18,491 27,039 27,849 51102 Overtime - - 80 60 - 51113 Other Pay - - 36 36 36 51121 PERA Contribution 693 712 1,310 1,341 1,441 51122 FICA Contribution 685 652 1,248 2,131 2,133 51131 Health/Dental Insurance 2,415 2,457 3,785 3,875 2,852 51133 Life Insurance 4 9 13 13 14 51134 Disability Insurance 25 28 45 56 57


52240 Minor Equipment 151 - - 2,000 2,000

TOTAL SUPPLIES 151 - - 2,000 2,000 OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 5,393 - 30,000 30,000 53303 Engineering Fees 705 1,634 2,486 - - 53307 Administration Fees 108 - 632 - - 53309 Contract Services 44,172 17,454 23,883 17,697 17,697 53381 Electric Utilities - - - - - 54430 Miscellaneous Charges 19,849 1,142 - - -


55530 Improvements Other than Buildings - - - 158,400 330,000

TOTAL CAPITAL OUTLAY - - - 158,400 330,000 OTHER FINANCING SOURCES

57760 Transfer Out - Capital Improvement 101,000 101,000 101,000 101,000 101,000

TOTAL OTHER FINANCING USES 101,000 101,000 101,000 101,000 101,000 TOTAL MSA 179,937 140,538 153,009 343,648 515,079

101

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: PARK RESERVE DEPARTMENT: REVENUEFUND NUMBER: 427

PARK RESERVE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

CHARGES FOR SERVICE34780 Parks Fees 341,973 23,180 - 25,000 39,330 34950 Project Revenue - - 6,754 10,000 10,000


36210 Interest on Investments 29,851 40,704 23,237 30,000 20,000 36220 Lease Income 6,000 16,400 12,150 13,200 13,200 36223 Park Facility Use Fees 30,000 30,756 30,000 30,907 30,000 36230 Contributions 40,000 9,711 42,161 25,000 - 36240 Miscellaneous Revenue - 229 1,060 - - 39101 Sales of General Fixed Assets - - 3,456 - - 39102 Refunds & Reimbursements 75 374 2,066 - -


39201 Transfer In - General Fund 450,000 500,000 450,000 450,000 450,000

TOTAL OTHER FINANCING SOURCES 450,000 500,000 450,000 450,000 450,000 TOTAL PARK RESERVE 897,899 621,354 570,884 584,107 562,530

EXPENDITURES 406,805 522,201 373,311 1,242,000 1,231,000 CHANGE TO FUND BALANCE 491,094 99,153 197,573 (657,893) (668,470) FUND BALANCE - BEGINNING 1,130,641 1,621,735 1,720,888 1,918,461 1,937,031


102

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: PARK RESERVE DEPARTMENT: PARK RESERVEFUND NUMBER: 427-45200

PARK RESERVE Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52210 Operating Supplies 28 619 1,934 - - 52240 Minor Equipment 12,539 8,727 25,386 7,000 5,000


53300 Expert & Professional Services 4,380 22,356 129,664 35,000 35,000 53303 Engineering Fees - 2,254 - - - 53307 Administration Fees - - 12,342 - - 53309 Contract Services 15,652 17,348 171 - - 53322 Postage - - 3 - - 53351 Advertising & Publishing 633 243 1,006 - - 54402 Repair & Maintenance - Structures - - 185 - - 54403 Repair & Maintenance - Other Improvements 55,828 95,850 18,296 110,000 80,000 54411 Rents & Leases 77 795 3,250 - - 54430 Miscellaneous Charges - 84,986 - - - 54439 Taxes & Licenses - 3,126 4,929 - -


55510 Land 241,488 - - 50,000 50,000 55520 Building & Improvements - - - - - 55530 Improvements Other than Buildings - 253,499 98,325 1,000,000 1,061,000 55580 Machinery & Equipment 76,180 - 77,820 40,000

TOTAL CAPITAL OUTLAY 317,668 253,499 176,145 1,090,000 1,111,000 OTHER FINANCING SOURCES

57760 Transfer Out - Capital Improvement - 32,398 - -

TOTAL OTHER FINANCING USES - 32,398 - - - TOTAL PARK RESERVE 406,805 522,201 373,311 1,242,000 1,231,000

103

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CAPITAL EQUIPMENT DEPARTMENT: REVENUEFUND NUMBER: 434

CAPITAL EQUIPMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

TAXES31020 Delinquent Ad Valorem Taxes 782 - - - -

TOTAL TAXES 782 - - - - MISCELLANEOUS REVENUES

36210 Interest on Investments 13,154 14,162 8,392 4,000 4,000 36240 Miscellaneous Revenue - - 70,000 - - 39101 Sales of General Fixed Assets 6,180 2,855 10,984 4,000 4,000


39201 Transfer In - General Fund 275,000 525,000 400,000 385,000 385,000 39202 Transfer In - Water Utility 50,000 50,000 50,000 50,000 50,000 39203 Transfer In - Sewer Utility 50,000 50,000 50,000 50,000 50,000 39214 Transfer In - Cap Imp - 32,399 - - -

TOTAL OTHER FINANCING SOURCES 375,000 657,399 500,000 485,000 485,000 TOTAL CAPITAL EQUIPMENT 395,116 674,416 589,376 493,000 493,000

EXPENDITURES 459,507 436,300 556,342 710,996 622,700 CHANGE TO FUND BALANCE (64,391) 238,116 33,034 (217,996) (129,700) FUND BALANCE - BEGINNING 635,546 571,155 809,271 842,305 689,366


104

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: CAPITAL EQUIPMENT DEPARTMENT: TOTAL CAPITAL EQUIPMENTFUND NUMBER: 434

CAPITAL EQUIPMENT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52202 Computer Supplies 57 24,527 1,493 - - 52226 Street Signs 1,177 14,647 8,801 15,000 15,000 52240 Minor Equipment 41,292 123,814 90,707 149,800 97,370


53300 Expert & Professional Services 10,061 (732) 32,843 15,000 15,000 53309 Contract Services 2,029 3,555 2,000 - - 54402 Repair & Maintenance - Structures 6,404 767 680 - 5,000 54403 Repair & Maintenance - Other Improvements 2,975 - - - - 54404 Machinery/Equipment Repairs 15,431 861 1,399 15,000 15,000 54405 Computer Maintenance 2,282 18,195 29,629 5,000 - 54407 Vehicle Maintenance 21,835 19,800 30,980 29,350 58,500 54411 Rents & Leases 114 - - - - 54430 Miscellaneous Charges 3,770 3,871 7,475 - - 54439 Taxes & Licenses 44 44 1,294 - -


55520 Building & Improvements - - - 35,000 35,000 55570 Office Equipment & Furniture 12,000 13,627 - - - 55580 Machinery & Equipment 340,036 213,324 349,041 446,846 381,830

TOTAL CAPITAL OUTLAY 352,036 226,951 349,041 481,846 416,830 TOTAL CAP EQUIP 459,507 436,300 556,342 710,996 622,700

105

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: STREET LIGHT DEPARTMENT: REVENUEFUND NUMBER: 240

STREET LIGHT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

TAXES31010 Current Ad Valorem Taxes 230,170 232,032 247,263 255,212 255,212 31020 Delinquent Ad Valorem Taxes 1,047 2,000 2,553 1,000 1,000


33402 Homestead Credit 308 - - - -

TOTAL INTERGOVERNMENTAL REVENUE 308 - - - - MISCELLANEOUS REVENUES

36210 Interest on Investments 14,473 13,765 8,719 8,000 8,000 36240 Miscellaneous Revenue 5,666 4,950 - - -


39201 Transfer In - General Fund - 100,000 125,000 - - 39202 Transfer In - Water Utility - - - 233,836 233,836

TOTAL OTHER FINANCING SOURCES - 100,000 125,000 233,836 233,836 TOTAL STREET LIGHT 251,664 352,747 383,535 498,048 498,048

EXPENDITURES 247,855 278,179 419,040 697,136 529,654 CHANGE TO FUND BALANCE 3,809 74,568 (35,505) (199,088) (31,606) FUND BALANCE - BEGINNING 526,602 530,411 604,979 569,474 370,386


106

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: STREET LIGHT DEPARTMENT: STREET LIGHTFUND NUMBER: 240-43160

STREET LIGHT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 19,338 7,940 19,704 17,185 17,529 51102 Overtime 1,536 857 2,467 - 1,517 51111 Other Pay 87 33 76 60 60 51121 PERA Contribution 1,486 585 1,607 1,354 1,405 51122 FICA Contribution 1,518 629 1,622 1,441 1,469 51131 Health/Dental Insurance 4,394 1,796 3,397 3,229 3,229 51133 Life Insurance 8 6 13 11 11 51134 Disability Insurance 41 49 31 46 44


52210 Operating Supplies 151 2,228 3,852 2,000 2,000 52217 Uniforms 80 - 120 150 150 52240 Minor Equipment - - 157 500 500

TOTAL SUPPLIES 231 2,228 4,129 2,650 2,650

OTHER SERVICES & CHARGES53303 Engineering Fees - 542 - - - 53307 Administration Fees 144 - 446 - - 53309 Contract Services 28,268 9,381 1,166 25,000 22,000 53381 Electric Utilities 190,511 202,164 198,393 195,000 198,000 54403 Repair & Maintenance - Other Improvements - 51,196 40,362 117,120 120,240 54404 Machinery/Equipment Repairs - - 1,905 - 1,000 54405 Computer Maintenance 293 295 290 500 500 54430 Miscellaneous Charges - 478 - -

219,216 264,056 242,562 337,620 341,740 CAPITAL OUTLAY

55530 Improvements Other than Buildings - - - 333,540 160,000 TOTAL CAPITAL OUTLAY - - - 333,540 160,000 OTHER FINANCING SOURCES

57760 Transfer Out - Capital Improvement - - 143,432 - -

TOTAL OTHER FINANCING USES - - 143,432 - - TOTAL STREET LIGHT 247,855 278,179 419,040 697,136 529,654

107

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: STORM SEWER DEPARTMENT: REVENUEFUND NUMBER: 242

STORM SEWER Actual Actual Actual Adopted Adopted2009 2010 2012 2013 2014

TAXESCHARGES FOR SERVICE

34211 Storm Sewer Fees 323,955 336,019 317,884 334,750 356,000 34212 Storm Sewer Penalties 6,620 6,428 17,114 5,000 5,000 34950 Project Revenue - 76,400 - 4,335 -


36101 Special Assessments - Current & Delinquent - 1,748 2,031 - - 36102 Penalties & Interest 1,714 201 405 - - 36210 Interest on Investments 44,620 65,780 38,519 20,000 20,000 39101 Sales of General Fixed Assets - - - - -


39201 Transfer In - General Fund 50,000 150,000 50,000 50,000 50,000 39202 Transfer In - Water Utility 797,706 149,329 76,283 - -

TOTAL OTHER FINANCING SOURCES 847,706 299,329 126,283 50,000 50,000 TOTAL STORM SEWER 1,224,615 785,905 502,236 414,085 431,000

EXPENDITURES 400,297 594,061 661,797 1,068,152 763,102 CHANGE TO FUND BALANCE 824,318 191,844 (159,561) (654,067) (332,102) FUND BALANCE - BEGINNING 1,620,658 2,444,976 2,636,820 2,477,259 2,530,929


108

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: STORM SEWER DEPARTMENT: STORM SEWERFUND NUMBER: 242-43150

STORM SEWER Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 153,168 147,241 165,363 168,662 171,174 51102 Overtime 7,438 9,206 6,982 11,895 11,853 51113 Other Pay 293 284 307 753 753 51121 PERA Contribution 10,873 11,151 12,056 13,025 13,447 51122 FICA Contribution 11,869 11,218 12,544 14,312 14,446 51131 Health/Dental Insurance 18,163 29,462 19,480 24,054 22,639 51133 Life Insurance 60 112 115 115 119 51134 Disability Insurance 381 446 475 506 490


52203 Prints, Forms & Supplies 374 1,115 1,440 1,500 1,500 52210 Operating Supplies 301 515 1,774 1,000 1,000 52217 Uniforms 351 344 520 400 400 52227 Utility System Maintenance Supplies 727 170 4,399 10,000 10,000


53300 Expert & Professional Services 16,921 11,105 - 40,000 40,000 53303 Engineering Fees 40,522 70,364 10,840 10,000 10,000 53304 Legal Services 1,398 992 7,297 - - 53307 Administration Fees 27,676 - 23,374 - - 53309 Contract Services 36,950 21,333 32,238 100,000 99,000 53322 Postage 1,899 5,229 5,712 4,670 5,670 53324 Spring Clean-up - - - - 1,100 53331 Travel Expense - - 6 - - 53351 Advertising & Publishing 202 210 - - - 53381 Electric Utilities - 234 307 - - 54403 Repair & Maintenance - Other Improvements 13,923 - 25,504 - - 54404 Machinery/Equipment Repairs 4,895 - - - - 54430 Miscellaneous Charges 2,671 1,951 8,509 - - 54433 Subscription, Membership 39,787 41,228 42,324 43,500 44,011 54435 Books & Pamphlets - - 249 54439 Taxes & Licenses 2,160 - - - -


55510 Land - - 53,889 - - 55530 Improvements Other than Buildings - 229,551 - 623,760 315,500

TOTAL CAPITAL OUTLAY - 229,551 53,889 623,760 315,500 OTHER FINANCING SOURCES

57760 Transfer Out - Capital Improvement 7,295 600 226,093 - -

TOTAL OTHER FINANCING USES 7,295 600 226,093 - - TOTAL STORM SEWER 400,297 594,061 661,797 1,068,152 763,102

109

ENTERPRISE FUNDS The ENTERPRISE FUNDS were established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the costs (expenses, including depreciation) of providing goods or services to the general public is financed or recovered primarily through user charges.

111

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ENTERPRISE FUNDS DEPARTMENT: TOTAL ENTERPRISE FUNDS BY FUND

TOTAL ENTERPRISE FUND BY FUNDS Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

WATER UTILITY 2,263,329 2,242,891 2,456,465 2,247,100 2,198,650 SEWER UTILITY 2,074,445 2,310,651 2,478,778 2,473,972 2,650,000 REFUSE COLLECTION 1,335,699 1,399,484 1,383,136 1,328,600 1,389,142 RECYCLING 330,198 401,244 399,165 394,114 402,313

TOTAL ENTERPRISE FUNDS BY FUND 6,003,671 6,354,270 6,717,544 6,443,786 6,640,105

EXPENDITURES 5,388,542 5,352,984 6,792,557 7,768,733 7,351,399 CHANGE TO FUND BALANCE 615,129 1,001,286 (75,013) (1,324,947) (711,294)FUND BALANCE - BEGINNING 16,555,202 17,170,331 18,171,617 18,096,604 16,771,657


112

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ENTERPRISE FUND DEPARTMENT: TOTAL ENTERPRISE FUND BY FUND

TOTAL ENTERPRISE FUND BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

WATER OPERATING 1,265,424 1,171,044 2,458,651 2,407,838 2,035,859 TREATMENT PLANT 554,860 535,332 566,879 684,302 783,802 TREATMENT PLANT #2 - 26,833 25,711 167,075 65,500 SEWER OPERATING 2,090,438 2,071,035 2,116,539 2,868,163 2,804,584 REFUSE COLLECTION 1,189,482 1,204,626 1,232,727 1,256,858 1,272,415 RECYCLING 288,338 344,114 392,050 384,497 389,239

TOTAL ENTERPRISE FUND BY FUND 5,388,542 5,352,984 6,792,557 7,768,733 7,351,399

113

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ENTERPRISE FUNDS DEPARTMENT: REVENUE

ENTERPRISE FUNDS BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INTERGOVERNMENTAL REVENUE33422 State Grants - Other 55,994 55,125 54,621 55,994 55,994


36101 Special Assessments - Current & Delinquent 574 13,287 18,339 10,000 10,000 36102 Penalties & Interest 44,359 32,607 51,492 29,000 28,000 36210 Interest on Investments 449,045 440,973 244,406 351,000 258,500 36240 Miscellaneous Revenue 188 5 5,537 - 2,000 37110 Water Service Charge 1,898,421 1,884,779 2,221,126 1,955,000 1,974,550 37150 Connection/Reconnection Fees 2,100 2,100 - 2,100 2,100 37160 Water Penalties 44,046 41,021 48,622 42,000 42,000 37170 Commodities for Resale 9,220 4,855 6,245 5,000 5,000 37210 Sewer Service Charge 1,877,474 2,097,004 2,318,453 2,313,972 2,515,000 37260 Sewer Penalties 39,959 43,588 47,854 30,000 30,000 37310 Refuse Collection 1,267,549 1,330,296 1,322,665 1,280,000 1,334,292 37320 Refuse Penalties 29,916 30,935 29,871 25,000 30,000 37330 Recycling Revenues 265,947 333,372 333,305 331,420 339,169 37331 Spring Clean Up 4,921 2,258 2,326 2,300 2,500 37340 Recycling Penalties 6,048 7,535 7,324 6,000 6,000 39102 Refunds & Reimbursements 7,910 30,836 3,858 5,000 5,000

TOTAL MISCELLANEOUS REVENUES 5,947,677 6,299,145 6,662,923 6,387,792 6,584,111 TOTAL ENTERPRISE FUNDS 6,003,671 6,354,270 6,717,544 6,443,786 6,640,105

EXPENDITURES 5,388,542 5,352,984 6,792,557 7,768,733 7,351,399 CHANGE TO FUND BALANCE 615,129 1,001,286 (75,013) (1,324,947) (711,294)FUND BALANCE - BEGINNING 16,555,202 17,170,331 18,171,617 18,096,604 16,771,657


115

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: ENTERPRISE FUNDS DEPARTMENT: TOTAL ENTERPRISE FUND BY CATEGORY

TOTAL ENTERPRISE FUND BY CATEGORY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 528,831 530,363 592,427 621,746 636,689 51102 Overtime 17,299 18,464 14,041 15,437 14,813 51113 Other Pay 1,228 1,427 1,527 2,771 2,771 51121 PERA Contribution 35,898 37,334 42,034 45,234 47,558 51122 FICA Contribution 40,051 39,706 44,058 49,444 50,152 51131 Health/Dental Insurance 73,793 74,594 75,078 75,698 75,866 51133 Life Insurance 188 359 391 368 399 51134 Disability Insurance 1,285 1,534 1,641 1,733 1,696

698,635 703,781 771,197 812,431 829,944 SUPPLIES

52200 Office Supplies 37 269 811 480 480 52203 Prints, Forms & Supplies 5,332 4,898 5,939 6,335 6,300 52210 Operating Supplies 8,345 8,123 7,055 6,825 6,600 52212 Motor Fuel/Lubricants 31,971 18,820 15,861 11,070 11,570 52215 Shop Supplies 5,465 5,118 8,445 7,000 7,500 52216 Chemicals & Chemical Products 140,057 144,407 146,337 168,750 165,000 52217 Uniforms 507 8,403 1,016 1,750 1,750 52218 Program Supplies 777 815 818 1,000 1,000 52218 Range & Ammunition 1,315 - 243 500 500 52227 Utility System Maintenance Supplies 11,083 29,221 54,399 40,800 58,000 52240 Minor Equipment 3,639 9,239 11,290 10,700 10,700 52250 Commodities Purchased for Resale 4,850 8,829 4,688 9,000 9,000


53300 Expert & Professional Services - 33,270 9,808 86,000 87,500 53301 Auditing & Accounting Services 16,000 16,800 14,911 14,400 14,800 53303 Engineering Fees 59,763 57,587 18,156 77,676 77,676 53304 Legal Services 376 1,084 11,576 - - 53307 Administration Fees 136,247 96,436 141,441 118,483 118,483 53308 Training & Educational Activities 3,962 5,927 7,799 8,150 8,150 53309 Contract Services 517,926 375,622 386,829 452,799 428,466 53321 Telephone/Cellular 156 434 691 600 625 53322 Postage 26,181 21,311 22,855 35,502 33,000 53323 Radio/Pagers 1,408 2,392 2,022 1,800 2,100 53324 Spring Clean-up 5,776 2,451 3,556 3,500 5,000 53331 Travel Expense 345 496 358 1,600 1,500 53351 Advertising & Publishing - - - 50 - 53361 Insurance & Bonds 80,821 83,660 87,725 88,345 102,658 53381 Electric Utilities 147,892 161,923 179,144 229,950 196,250 53383 Gas Utilities 14,066 13,921 14,935 23,300 19,500 53384 Refuse Disposal 659,166 667,993 676,914 684,000 690,840 53385 Sewer Utilities 250 228 250 550 550 53387 Hennepin Refuse Disposal Fee 301,116 295,067 302,110 296,000 308,602 54402 Repair & Maintenance - Structures 5,071 7,953 1,246 23,000 5,000 54403 Repair & Maintenance - Other Improvements - 53,637 92,798 600,000 230,000 54404 Machinery/Equipment Repairs 1,781 14,652 6,939 475,000 495,000 54405 Computer Maintenance 9,570 19,214 8,583 20,928 15,450

116

54409 Cleaning Service & Supplies 2,440 2,049 4,488 8,592 9,500 54410 Compost 110,810 120,778 109,527 120,000 120,000 54411 Rents & Leases - 434 2,132 710 710 54420 Depreciation - Building & Improvements 877,904 857,814 925,322 1,009,904 965,494 54430 Miscellaneous Charges 12,413 3,624 4,155 19,000 12,500 54433 Subscription, Membership 474 483 924 900 1,050 54439 Taxes & Licenses 352 133 142 660 1,660 54465 Metropolitan Council - Sewer Charges 1,225,685 1,245,039 1,224,168 1,283,343 1,297,991

TOTAL OTHER SERVICES & CHARGES 4,217,951 4,165,170 4,264,720 5,687,742 5,253,055 CAPITAL OUTLAY

55520 Building & Improvements - - - 100,000 100,000 55530 Improvements Other than Buildings - - - 503,000 500,200 55570 Office Equipment & Furniture - - - 135,000 95,000 55580 Machinery & Equipment - - - 25,000 63,000

TOTAL CAPITAL OUTLAY - - - 763,000 758,200 DEBT SERVICE

56611 Bond Interest 88,147 75,460 66,078 60,900 50,800 56620 Fiscal Agent's Fees 431 431 431 450 1,000

TOTAL DEBT SERVICE 88,578 75,891 66,509 61,350 51,800 OTHER FINANCING SOURCES

57720 Transfer Out- General Fund 70,000 70,000 80,000 80,000 80,000 57760 Transfer Out - Capital Improvement 100,000 100,000 1,353,229 100,000 100,000

TOTAL OTHER FINANCING USES 170,000 170,000 1,433,229 180,000 180,000 TOTAL ENTERPRISE FUND BY CATEGORY 5,388,542 5,352,984 6,792,557 7,768,733 7,351,399

117

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: WATER UTILITY DEPARTMENT: REVENUEFUND NUMBER: 601

WATER UTILITY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36101 Special Assessments - Current & Delinquent 279 8,561 5,198 5,000 5,000 36102 Penalties & Interest 18,135 11,924 24,856 13,000 13,000 36210 Interest on Investments 282,977 258,815 140,273 220,000 150,000 36240 Miscellaneous Revenue 241 - 5,537 - 2,000 37110 Water Service Charge 1,898,421 1,884,779 2,221,126 1,955,000 1,974,550 37150 Connection/Reconnection Fees 2,100 2,100 - 2,100 2,100 37160 Water Penalties 44,046 41,021 48,622 42,000 42,000 37170 Commodities for Resale 9,220 4,855 6,245 5,000 5,000 39101 Sales of General Fixed Assets - - 750 - - 39102 Refunds & Reimbursements 7,910 30,836 3,858 5,000 5,000

TOTAL MISCELLANEOUS REVENUES 2,263,329 2,242,891 2,456,465 2,247,100 2,198,650 TOTAL WATER UTILITY 2,263,329 2,242,891 2,456,465 2,247,100 2,198,650

EXPENDITURES 1,820,284 1,733,209 3,051,241 3,259,215 2,885,161 CHANGE TO FUND BALANCE 443,045 509,682 (594,776) (1,012,115) (686,511)NET CAPITAL (819,499) (631,181) (73,236) FUND BALANCE - BEGINNING 10,307,084 9,930,630 9,809,131 9,141,119 8,129,004


118

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: WATER UTILITY DEPARTMENT: TREATMENT PLANTFUND NUMBER: 601-49420

TREATMENT PLANT Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52200 Office Supplies 37 175 649 300 300 52210 Operating Supplies 6,055 3,058 3,206 3,100 3,100 52212 Motor Fuel/Lubricants - 30 - 70 70 52216 Chemicals & Chemical Products 140,057 140,245 139,160 125,000 140,000 52227 Utility System Maintenance Supplies 4,848 447 3,217 8,000 8,000 52240 Small Tools/Eqipment - 664 2,581 4,000 4,000


53300 Expert & Professional Services - - 2,328 1,000 2,500 53309 Contract Services 51,655 21,920 3,905 30,000 27,500 53381 Electric Utilities 125,152 142,041 144,734 152,000 145,000 53383 Gas Utilities 12,599 12,712 13,250 14,000 14,000 54402 Repair & Maintenance - Structures - - - 18,000 - 54404 Machinery/Equipment Repairs 625 209 4,228 15,000 125,000 54420 Depreciation - Building & Improvements 213,832 213,831 249,621 213,832 213,832 54439 Taxes & Licenses - - - - 500


55520 Building & Improvements - - - 100,000 100,000

TOTAL CAPITAL OUTLAY - - - 100,000 100,000 TOTAL TREATMENT PLANT 554,860 535,332 566,879 684,302 783,802

119

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: WATER UTILITY DEPARTMENT: TREATMENT PLANT #2FUND NUMBER: 601-49425

TREATMENT PLANT #2 Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

SUPPLIES52210 Operating Supplies - 840 113 1,225 1,000 52216 Chemicals & Chemical Products - 4,162 7,177 43,750 25,000 52227 Utility System Maintenance Supplies - - 597 5,800 5,000 52240 Small Tools/Eqipment - 1,061 - - -

TOTAL SUPPLIES - 6,063 7,887 50,775 31,000 OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 65 300 - - 53303 Engineering Fees 378 - - - 53309 Contract Services - 19,908 - 4,100 - 53381 Electric Utilities - - 16,485 53,200 30,000 53383 Gas Utilities - 419 1,039 7,000 4,000 54420 Depreciation - Building & Improvements - - - 52,000 - 54439 Taxes & Licenses - - - - 500

TOTAL OTHER SERVICES & CHARGES - 20,770 17,824 116,300 34,500 TOTAL TREATMENT PLANT #2 - 26,833 25,711 167,075 65,500

120

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: WATER UTILITY DEPARTMENT: WATER OPERATINGFUND NUMBER: 601-49430

WATER OPERATING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 232,300 234,168 260,772 273,086 282,163 51102 Overtime 9,483 10,410 7,822 8,128 7,741 51113 Other Pay 614 737 791 1,338 1,338 51121 PERA Contribution 16,155 16,863 18,452 19,802 20,997 51122 FICA Contribution 17,918 17,813 19,442 21,784 22,275 51131 Health/Dental Insurance 34,148 34,310 35,399 35,005 33,982 51133 Life Insurance 82 158 168 158 170 51134 Disability Insurance 651 773 755 747 738 51135 Unemployment Benefit Payments 62 - - - -


52200 Office Supplies - 47 78 100 100 52203 Prints, Forms & Supplies 1,288 1,115 1,440 1,400 1,400 52210 General Supplies 26,564 13,672 7,590 4,000 4,000 52212 Motor Fuel/Lubricants 5,465 5,118 8,445 7,000 7,500 52216 Chemicals & Chemical Products - 7,706 639 750 750 52217 Uniforms 777 815 818 1,000 1,000 52227 Utility System Maintenance Supplies 5,190 863 36,718 20,000 35,000 52240 Minor Eqipment 3,164 6,683 5,859 5,500 5,500 52250 Commodities Purchased for Resale 4,850 8,829 4,688 9,000 9,000


53300 Expert & Professional Services - 17,061 6,661 45,000 45,000 53301 Auditing & Accounting Services 7,200 7,560 6,337 6,120 6,290 53303 Engineering Fees 34,763 33,528 14,760 38,838 38,838 53304 Legal Services 376 1,084 - - - 53307 Administration Fees 62,655 22,844 40,875 40,000 40,000 53308 Training & Educational Activities 2,045 2,880 3,720 4,000 4,000 53309 Contract Services 127,875 38,242 31,739 70,000 55,000 53321 Telephone/Cellular 78 217 290 300 325 53322 Postage 9,217 5,624 5,719 12,000 12,000 53323 Radio/Pagers 704 1,196 1,011 900 900 53331 Travel Expense 185 248 171 1,000 1,000 53361 Insurance & Bonds 40,724 41,600 42,989 43,970 45,290 53381 Electric Utilities 10,488 6,869 5,408 11,500 8,000 53383 Gas Utilities 1,467 790 646 2,300 1,500 53385 Sewer Utilities 94 62 42 300 300 54402 Repair & Maintenance - Structures 5,071 7,953 1,246 5,000 5,000 54403 Repair & Maintenance - Other Improvements - 34,209 52,258 120,000 125,000 54404 Machinery/Equipment Repairs 1,005 14,331 2,711 390,000 230,000 54405 Computer Maintenance 4,551 15,514 5,142 15,500 10,000 54411 Rents & Leases - 224 - 500 500 54420 Depreciation - Building & Improvements 411,713 392,350 415,752 491,712 491,712 54430 Miscellaneous Charges 7,192 176 807 500 500 54433 Subscription, Membership 424 433 659 750 750 54439 Taxes & Licenses 308 78 94 500 500

TOTAL OTHER SERVICES & CHARGES 728,135 645,073 639,037 1,300,690 1,122,405 CAPITAL OUTLAY

55530 Improvements Other than Buildings - - - 427,000 220,000 55570 Office Equipment & Furniture - - - 95,000 95,000 55580 Machinery & Equipment - - - 25,000 23,000

TOTAL CAPITAL OUTLAY - - - 547,000 338,000 DEBT SERVICE

56611 Bond Interest 88,147 75,460 66,078 60,900 50,800 56620 Fiscal Agent's Fees 431 431 431 450 1,000

TOTAL DEBT SERVICE 88,578 75,891 66,509 61,350 51,800 OTHER FINANCING SOURCES

57720 Transfer Out- General Fund 40,000 40,000 40,000 40,000 40,000 57760 Transfer Out - Capital Improvement 50,000 50,000 1,303,229 50,000 50,000

TOTAL OTHER FINANCING USES 90,000 90,000 1,343,229 90,000 90,000 TOTAL WATER OPERATING 1,265,424 1,171,044 2,458,651 2,407,838 2,035,859

121

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: SEWER UTILITY DEPARTMENT: REVENUEFUND NUMBER: 602

SEWER UTILITY Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36101 Special Assessments - Current & Delinquent 295 3,776 12,181 5,000 5,000 36102 Penalties & Interest 13,630 9,368 13,867 5,000 5,000 36210 Interest on Investments 143,087 153,216 85,673 120,000 95,000 36240 Miscellaneous Revenue - 5 - - - 37210 Sewer Service Charge 1,877,474 2,097,004 2,318,453 2,313,972 2,515,000 37260 Sewer Penalties 39,959 43,588 47,854 30,000 30,000 37280 Sanitary Sewer Trunk Charges - 3,694 - - - 39101 Sales of General Fixed Assets - - 750 - -

TOTAL MISCELLANEOUS REVENUES 2,074,445 2,310,651 2,478,778 2,473,972 2,650,000 TOTAL SEWER UTILITY 2,074,445 2,310,651 2,478,778 2,473,972 2,650,000

EXPENDITURES 2,090,438 2,071,035 2,116,539 2,868,163 2,804,584 CHANGE TO FUND BALANCE (15,993) 239,616 362,239 (394,191) (154,584)NET CAPITAL 247,359 251,634 (16,774) FUND BALANCE - BEGINNING 5,329,040 5,560,406 6,051,656 6,397,121 6,002,930


122

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: SEWER UTILITY DEPARTMENT: SEWER OPERATINGFUND NUMBER: 602-49450

SEWER OPERATING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 220,251 216,761 230,720 246,327 254,116 51102 Overtime 7,814 8,004 5,860 6,444 6,057 51113 Other Pay 572 638 679 1,242 1,242 51121 PERA Contribution 14,619 14,913 16,596 17,740 18,804 51122 FICA Contribution 16,744 16,294 17,481 19,533 19,976 51131 Health/Dental Insurance 31,955 31,361 32,663 31,824 30,801 51133 Life Insurance 75 140 150 140 152 51134 Disability Insurance 452 538 610 676 667


52200 Office Supplies - 47 84 80 80 52203 Prints, Forms & Supplies 1,288 1,115 1,440 1,400 1,400 52210 Operating Supplies 2,290 4,225 3,736 2,500 2,500 52212 Motor Fuel/Lubricants 5,407 5,118 8,271 7,000 7,500 52217 Uniforms 507 697 377 1,000 1,000 52227 Utility System Maintenance Supplies 1,045 27,911 13,867 7,000 10,000 52240 Minor Equipment 475 831 2,850 1,200 1,200


53300 Expert & Professional Services - 16,144 519 40,000 40,000 53301 Auditing & Accounting Services 7,200 7,560 6,337 6,120 6,290 53303 Engineering Fees 25,000 23,681 3,396 38,838 38,838 53304 Legal Services - - 11,576 - - 53307 Administration Fees 35,677 35,677 62,083 40,000 40,000 53308 Training & Educational Activities 1,352 2,857 4,039 4,000 4,000 53309 Contract Services 100,549 4,052 16,825 25,000 20,000 53321 Telephone/Cellular 78 217 401 300 300 53322 Postage 6,497 5,229 5,712 10,000 10,000 53323 Radio/Pagers 704 1,196 1,011 900 1,200 53331 Travel Expense 160 248 187 500 500 53361 Insurance & Bonds 31,964 33,500 35,762 35,176 46,800 53381 Electric Utilities 12,252 13,013 12,517 13,250 13,250 53385 Sewer Utilities 156 166 208 250 250 54403 Repair & Maintenance - Other Improvements - 19,428 40,540 480,000 105,000 54404 Machinery/Equipment Repairs 151 112 - 70,000 140,000 54405 Computer Maintenance 3,546 2,375 2,079 4,000 4,000 54411 Rents & Leases - 210 2,132 210 210 54420 Depreciation - Building & Improvements 252,359 251,633 259,949 252,360 259,950 54430 Miscellaneous Charges 3,520 - 1,526 13,500 10,000 54433 Subscription, Membership 50 50 140 150 150 54439 Taxes & Licenses 44 55 48 160 160 54465 Metropolitan Council - Sewer Charges 1,225,685 1,245,039 1,224,168 1,283,343 1,297,991

TOTAL OTHER SERVICES & CHARGES 1,706,944 1,662,442 1,691,155 2,318,057 2,038,889 CAPITAL OUTLAY

55530 Improvements Other than Buildings - - - 76,000 280,200 55570 Office Equipment & Furniture - - - 40,000 - 55580 Machinery & Equipment - - - - 40,000

TOTAL CAPITAL OUTLAY - - - 116,000 320,200 OTHER FINANCING SOURCES

57720 Transfer Out- General Fund 30,000 30,000 40,000 40,000 40,000 57760 Transfer Out - Capital Improvement 50,000 50,000 50,000 50,000 50,000

TOTAL OTHER FINANCING USES 80,000 80,000 90,000 90,000 90,000 TOTAL SEWER UTILITY 2,090,438 2,071,035 2,116,539 2,868,163 2,804,584

123

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: REFUSE COLLECTION DEPARTMENT: REVENUEFUND NUMBER: 603

REFUSE COLLECTION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36101 Special Assessments - Current & Delinquent - 950 960 - - 36102 Penalties & Interest 12,180 9,324 10,560 11,000 10,000 36210 Interest on Investments 19,690 24,345 15,652 10,000 12,000 36240 Miscellaneous Revenue (53) - - - - 37310 Refuse Collection 1,267,549 1,330,296 1,322,665 1,280,000 1,334,292 37320 Refuse Penalties 29,916 30,935 29,871 25,000 30,000 37330 Yard Waste Stickers 1,496 1,376 1,102 300 350 37331 Spring Clean Up 4,921 2,258 2,326 2,300 2,500

TOTAL MISCELLANEOUS REVENUES 1,335,699 1,399,484 1,383,136 1,328,600 1,389,142 TOTAL REFUSE COLLECTION 1,335,699 1,399,484 1,383,136 1,328,600 1,389,142

EXPENDITURES 1,189,482 1,204,626 1,232,727 1,256,858 1,272,415 CHANGE TO FUND BALANCE 146,217 194,858 150,409 71,742 116,727FUND BALANCE - BEGINNING 787,232 933,449 1,128,307 1,278,716 1,350,458

FUND BALANCE - ENDING 933,449 1,128,307 1,278,716 1,350,458 1,467,185

124

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: REFUSE COLLECTION DEPARTMENT: REFUSEFUND NUMBER: 603-49500

REFUSE COLLECTION Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 43,035 44,839 63,929 65,412 62,637 51102 Overtime 1 25 350 865 1,015 51113 Other Pay 30 35 38 172 172 51121 PERA Contribution 2,885 3,118 4,384 5,015 4,971 51122 FICA Contribution 3,043 3,149 4,542 5,226 4,928 51131 Health/Dental Insurance 4,160 4,785 3,841 5,636 7,850 51133 Life Insurance 17 33 44 44 48 51134 Disability Insurance 115 144 176 198 181


52203 Prints, Forms & Supplies 1,468 1,553 1,619 1,785 1,750


53301 Auditing & Accounting Services 1,200 1,260 1,491 1,440 1,480 53307 Administration Fees 37,915 37,915 38,483 38,483 38,483 53308 Training & Educational Activities 550 190 40 150 150 53309 Contract Services 576 606 960 960 - 53322 Postage 5,234 5,229 5,712 6,803 5,500 53324 Spring Clean-up 5,776 2,451 3,556 3,500 5,000 53331 Travel Expense - - - 100 - 53351 Advertising & Publishing - - - 50 - 53354 Newsletter - 1,258 1,003 1,500 1,500 53361 Insurance & Bonds 7,991 8,400 8,580 8,795 9,058 53384 Refuse Disposal 659,166 667,993 676,914 684,000 690,840 53387 Hennepin Refuse Disposal Fee 301,116 295,067 302,110 296,000 308,602 54405 Computer Maintenance 1,473 1,325 1,362 1,428 1,450 54409 Cleaning Service & Supplies 1,220 1,025 2,244 4,296 4,750 54410 Compost 110,810 120,778 109,527 120,000 120,000 54430 Miscellaneous Charges 1,701 3,448 1,822 5,000 2,000 54433 Subscription, Membership - - - - 50

TOTAL OTHER SERVICES & CHARGES 1,134,728 1,146,945 1,153,804 1,172,505 1,188,863 TOTAL REFUSE COLLECTION 1,189,482 1,204,626 1,232,727 1,256,858 1,272,415

125

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: RECYCLING DEPARTMENT: REVENUEFUND NUMBER: 604

RECYCLING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INTERGOVERNMENTAL REVENUE33422 State Grants - Other 55,994 55,125 54,621 55,994 55,994


36102 Penalties & Interest 414 1,991 2,209 - - 36210 Interest on Investments 3,291 4,597 2,808 1,000 1,500 37330 Recycling Revenues 264,451 331,996 332,203 331,120 338,819 37340 Recycling Penalties 6,048 7,535 7,324 6,000 6,000

TOTAL MISCELLANEOUS REVENUES 274,204 346,119 344,544 338,120 346,319 TOTAL RECYCLING 330,198 401,244 399,165 394,114 402,313

EXPENDITURES 288,338 344,114 392,050 384,497 389,239 CHANGE TO FUND BALANCE 41,860 57,130 7,115 9,617 13,074FUND BALANCE - BEGINNING 131,846 173,706 230,836 237,951 247,568


126

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: RECYCLING DEPARTMENT: RECYCLINGFUND NUMBER: 604-49530

RECYCLING Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 33,245 34,595 37,006 36,921 37,773 51102 Overtime 1 25 9 - - 51113 Other Pay 12 17 19 19 19 51121 PERA Contribution 2,239 2,440 2,602 2,677 2,786 51122 FICA Contribution 2,346 2,450 2,593 2,901 2,973 51131 Health/Dental Insurance 3,530 4,138 3,175 3,233 3,233 51133 Life Insurance 14 28 29 26 29 51134 Disability Insurance 67 79 100 112 110


52203 Prints, Forms & Supplies 1,288 1,115 1,440 1,750 1,750 52218 Operating Supplies 1,315 - 243 500 500


53301 Auditing & Accounting Services 400 420 746 720 740 53308 Training & Educational Activities 15 - - - - 53309 Contract Services 237,271 290,894 333,400 322,739 325,966 53322 Postage 5,233 5,229 5,712 6,699 5,500 53351 Advertising & Publishing - - - - - 53354 Newsletter - 1,500 2,213 1,500 1,500 53361 Insurance & Bonds 142 160 394 404 1,510

54409 Cleaning Service & Supplies 1,220 1,024 2,244 4,296 4,750 54433 Subscription, Membership - - 125 - 100

TOTAL OTHER SERVICES & CHARGES 244,281 299,227 344,834 336,358 340,066 TOTAL RECYCLING 288,338 344,114 392,050 384,497 389,239

127

INTERNAL SERVICE FUND The INTERNAL SERVICE FUND is established to account for the financing of goods and services provided by one fund to other departments of the City. These services are provided on a cost reimbursement basis or are partially or fully self-funded through interest earnings on dedicated reserves.

129

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: INTERNAL SERVICE FUNDS DEPARTMENT: TOTAL INTERNAL SERVICE FUNDS BY FUND

TOTAL INTERNAL SERVICE FUND BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INSURANCE MANAGEMENT FUND 300,466 316,319 364,401 313,141 321,935 GIS FUND - - - - 80,000

TOTAL INTERNAL SERVICE FUNDS BY FUND 300,466 316,319 364,401 313,141 401,935

EXPENDITURES 272,047 258,373 234,152 293,960 382,666 CHANGE TO FUND BALANCE 28,419 57,946 130,249 19,181 19,269FUND BALANCE - BEGINNING 16,555,202 16,583,621 16,641,567 16,771,816 16,790,997


130

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: INTERNAL SERVICE FUND DEPARTMENT: TOTAL INTERNAL SERVICE BY FUND

TOTAL INTERNAL SERVICE BY FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

INSURANCE MANAGEMENT FUND 272,047 258,373 234,152 293,960 302,666 GIS FUND - - - - 80,000

TOTAL INTERNAL SERVICE BY FUND 272,047 258,373 234,152 293,960 382,666

131

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: INTERNAL SERVICE FUND DEPARTMENT: REVENUEFUND NUMBER: 715

INTERNAL SERVICE FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36210 Interest on Investments 3,606 5,526 4,512 - - 36240 Miscellaneous Revenue - - - - 80,000 38400 Allocation of Insurance 268,965 277,660 286,081 293,141 301,935 39102 Refunds & Reimbursements 27,895 33,133 73,808 20,000 20,000

TOTAL MISCELLANEOUS REVENUES 300,466 316,319 364,401 313,141 401,935 TOTAL INTERNAL SERVICE FUND 300,466 316,319 364,401 313,141 401,935

EXPENDITURES 272,047 258,373 234,152 293,960 382,666 CHANGE TO FUND BALANCE 28,419 57,946 130,249 19,181 19,269 FUND BALANCE - BEGINNING 206,439 234,858 292,804 423,053 442,234


132

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: INTERNAL SERVICE FUND DEPARTMENT: INTERNAL SERVICE FUND BY CATEGORYFUND NUMBER: 715

INTERNAL SERVICE FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 8,039 8,258 8,608 9,008 26,272 51113 Other Pay 24 33 39 38 788 51121 PERA Contribution 563 594 619 653 3,407 51122 FICA Contribution 590 613 639 692 2,070 51131 Health/Dental Insurance 543 587 600 624 2,965 51133 Life Insurance 2 4 4 4 18 51134 Disability Insurance 20 24 27 27 77


52240 Minor Equipment - 4,193 - - 10,000

TOTAL SUPPLIES - 4,193 - - 10,000 OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 264 - - 45,668 53351 Advertising & Publishing - - - - - 53361 Insurance & Bonds 256,417 239,657 217,395 282,914 291,401 54407 Vehicle Maintenance 5,849 4,146 6,221 - -

TOTAL OTHER SERVICES & CHARGES 262,266 244,067 223,616 282,914 337,069 TOTAL INTERNAL SERVICE FUND 272,047 258,373 234,152 293,960 382,666

133

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: INSURANCE MANAGEMENT FUND DEPARTMENT: REVENUEFUND NUMBER: 715

INSURANCE MANAGEMENT FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36210 Interest on Investments 3,606 5,526 4,512 - - 38400 Allocation of Insurance 268,965 277,660 286,081 293,141 301,935 39102 Refunds & Reimbursements 27,895 33,133 73,808 20,000 20,000

TOTAL MISCELLANEOUS REVENUES 300,466 316,319 364,401 313,141 321,935 TOTAL INSURANCE MANAGEMENT FUND 300,466 316,319 364,401 313,141 321,935

EXPENDITURES 272,047 258,373 234,152 293,960 302,666 CHANGE TO FUND BALANCE 28,419 57,946 130,249 19,181 19,269 FUND BALANCE - BEGINNING 206,439 234,858 292,804 423,053 442,234


134

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: INSURANCE MANAGEMENT FUND DEPARTMENT: INSURANCEFUND NUMBER: 715

INSURANCE MANAGEMENT FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages 8,039 8,258 8,608 9,008 9,188 51113 Other Pay 24 33 39 38 38 51121 PERA Contribution 563 594 619 653 678 51122 FICA Contribution 590 613 639 692 706 51131 Health/Dental Insurance 543 587 600 624 624 51133 Life Insurance 2 4 4 4 4 51134 Disability Insurance 20 24 27 27 27


52240 Minor Equipment - 4,193 - - -

TOTAL SUPPLIES - 4,193 - - - OTHER SERVICES & CHARGES

53300 Expert & Professional Services - 264 - - - 53361 Insurance & Bonds 256,417 239,657 217,395 282,914 291,401 54407 Vehicle Maintenance 5,849 4,146 6,221 - -

TOTAL OTHER SERVICES & CHARGES 262,266 244,067 223,616 282,914 291,401 TOTAL INSURANCE MANAGEMENT FUND 272,047 258,373 234,152 293,960 302,666

135

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GIS FUND DEPARTMENT: REVENUEFUND NUMBER: 720

GIS FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

MISCELLANEOUS REVENUES36240 Miscellaneous Revenue - - - - 80,000

TOTAL MISCELLANEOUS REVENUES - - - - 80,000 TOTAL GIS FUND - - - - 80,000

EXPENDITURES - - - - 80,000 CHANGE TO FUND BALANCE - - - - - FUND BALANCE - BEGINNING - - - - -

FUND BALANCE - ENDING - - - - -

136

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: GIS FUND DEPARTMENT: GISFUND NUMBER: 720

GIS FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

PERSONAL SERVICES51101 Salaries and Wages - - - - 17,084 51113 Other Pay - - - - 750 51121 PERA Contribution - - - - 2,729 51122 FICA Contribution - - - - 1,364 51131 Health/Dental Insurance - - - - 2,341 51133 Life Insurance - - - - 14 51134 Disability Insurance - - - - 50

TOTAL PERSONAL SERVICES - - - - 24,332 SUPPLIES

52240 Minor Equipment - - - - 10,000

TOTAL SUPPLIES - - - - 10,000 OTHER SERVICES & CHARGES

53300 Expert & Professional Services - - - - 45,668

TOTAL OTHER SERVICES & CHARGES - - - - 45,668 TOTAL GIS FUND - - - - 80,000

137

GENERAL FUND The GENERAL FUND accounts for all revenues and expenditures of a governmental unit, which are not accounted for in other funds. It is usually the largest and most important accounting activity for state and local governments, normally receiving a greater variety and number of taxes and revenues than any other fund. Specifically, it receives such revenues as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, state grants and aids, and interest earnings. In turn, the GENERAL FUND also finances a larger range of activities than any other fund.

15

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: MILL POND GABLES FUND DEPARTMENT: REVENUEFUND NUMBER: 608

MILL POND GABLES FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

Rent Revenue Gross Potential Rent Revenue 481,091 478,945 497,706 484,008 506,208 City Subsidized Rent 26,552 32,537 21,278 25,300 22,944 Resident Rent Concessions (14,853) (7,609) (4,619) (4,000) (5,397) Garage and Parking Spaces 18,735 16,530 19,121 19,440 19,620

Total Rent Revenue 511,525 520,403 533,486 524,748 543,375 Vacancies Apartment Vacancies (20,250) (8,866) (32,029) (24,200) (26,458)

Total Vacancies (20,250) (8,866) (32,029) (24,200) (26,458) Financial Revenue Interest Revenue Project Operations 395 232 80 85 50

Total Interest Revenue 395 232 80 85 50 Other Revenue Laundry and Vending Revenue 5,648 5,032 6,447 7,000 5,500 NSF and Late Charges 25 25 215 200 100 Damages and Cleaning Fees 50 210 175 100 100 Other Revenue 440 777 137 300 450

Total Other Revenue 6,163 6,044 6,974 7,600 6,150 TOTAL MILL POND GABLES FUND 497,833 517,813 508,511 508,233 523,117

EXPENDITURES 238,757 263,733 228,200 227,182 229,925 TRANSFERS TO DEBT SERVICE 313,905 240,000 240,000 240,000 240,000 CHANGE TO FUND BALANCE (54,829) 14,080 40,311 41,051 53,192 FUND BALANCE - BEGINNING 65,787 10,958 25,038 65,349 106,400


140

CITY OF CHAMPLIN ADOPTED 2014 BUDGETFUND TITLE: MILL POND GABLES FUND DEPARTMENT: MILL POND GABLESFUND NUMBER: 608

MILL POND GABLES FUND Actual Actual Actual Adopted Adopted2010 2011 2012 2013 2014

ADMINISTRATIVE EXPENSEAdvertising 8,863 9,884 6,433 7,000 7,320 Bank Charges - 18 4 60 - Other Renting Expenses 649 315 742 1,000 1,000 Office Salaries - 5,654 (16) - - Office Supplies 2,782 1,869 3,839 4,000 4,100 Computer Supplies - 18 149 - - Office Supplies CB 449 - - - - Temporary/Vacation Coverage 40 - - - - Management Fee CB 23,537 28,045 24,966 30,644 27,360 Manager or Superintendent Salaries 25,523 23,777 23,270 23,504 24,930 Legal Expense Project - - - 410 410 Telephone, Answering Service and Internet 4,682 4,400 4,271 4,300 4,300 Cable TV Expense 723 1,179 1,348 1,224 1,380 Miscellaneous Administrative Expense 1,160 3,821 2,753 2,200 2,200 Miscellaneous Administrative Expense CB 482 - - 1,550 -

TOTAL ADMINISTRATIVE EXPENSE 68,890 78,980 67,759 75,892 73,000 UTILITIES ESPENSEFuel Oil/Coal - 15 - - - Electricity 16,022 15,736 16,350 14,250 15,789 Water and Sewer Expense 7,277 7,918 9,236 7,600 9,342 Gas 16,181 14,303 9,917 18,000 18,355

TOTAL UTILITIES EXPENSE 39,480 37,972 35,503 39,850 43,486 OPERATING AND MAINTENANCE EXPENSEJanitor/Caretaker Payroll 18,472 16,262 628 - - Janitor and Cleaning Supplies 780 1,250 1,525 1,500 1,500 Janitor and Cleaning Contract - 1,816 11,731 10,200 13,031 Exterminating Contract 396 408 461 420 461 Maintenance Supplies - 4,156 5,166 3,200 3,800 Garbage and Trash Removal 2,705 3,401 2,510 2,820 3,065 Security Contract 2,308 14,363 4,309 3,405 5,100 Grounds Supplies 224 112 - 1,500 350 Grounds Contract - 395 1,248 - - Salaries Maintenance - 26,080 21,801 20,654 21,702 Repairs Payroll 19,978 - - - - Repairs Material 3,738 - - 1,000 - Repairs Contract 2,856 (447) 6,999 5,000 5,100 Repairs Contract CB 3,372 - - - - Elevator Maintenance/Contract 3,345 2,863 2,994 3,000 3,080 Heating/Cooling Repairs and Maintenance 1,904 2,624 3,799 1,500 3,000 Snow Removal 140 155 1,549 1,000 1,400 Decorating Contract 200 8,998 5,510 3,800 2,150 Decorating Contracts - Units 1,232 - - - - Decorating Contracts - Common Areas 204 - - - - Decorating Contract CB 2,445 - - - - Decorating Supplies - 2,400 847 1,200 1,200 Decorating Supplies - Units 414 - - - - Vehicle and Maintenance Equipment Operation and Repairs 227 - - - - Furniture/Fixtures - - 2,587 - - Furniture/Fixtures - Plumbing 137 - - - - Furniture/Fixtures - Appliances 1,240 - - - - Misc Operating and Maintenance Exp 233 727 731 200 200

TOTAL OPERATING & MAINTENANCE EXPENSE 66,550 85,563 74,395 60,399 65,139 TAXES & INSURANCEReal Estate Taxes 22,918 23,993 23,700 24,500 23,300 Payroll Taxes 5,078 6,654 4,123 4,500 4,842 Miscellaneous Taxes, Licenses and Permits 240 40 180 120 100 Property & Liability Insurance 18,800 11,531 12,247 12,805 12,000 Workmen's Compensation 212 989 5,885 3,216 778 Health Insurance and Other Employee Benefits 13,722 14,542 2,562 3,500 2,916 Pension 152 1,901 1,383 - 1,639

TOTAL TAXES & INSURANCE 61,122 59,650 50,080 48,641 45,575 FINANCIAL EXPENSEInterest on Security Deposits 324 272 263 - 265 Miscellaneous Financial Expenses 23 288 200 - 60

TOTAL FINANCIAL EXPENSE 347 560 463 - 325 ELDERLY & CONGREGATE SERVICES EXPENSEOther Service Expenses 2,368 1,008 - 2,400 2,400

TOTAL ELDERLY & CONGREGATE SERVICES EXPENSE 2,368 1,008 - 2,400 2,400 TOTAL MILL POND GABLES FUND 238,757 263,733 228,200 227,182 229,925

141

SUPPORTING DATA

- Operating Fund Balance Analysis

- Outside Budget Requests

- Adopted 2014 Tax Levy

- Monthly Tax Supported Services by Department

- 2013 Tax Burden Per Capita

- Capital Fund Balance Analysis

- Long-Term Debt Requirements to Maturity

- Types of Bonded Indebtedness

143

OP

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City of Champlin 2014 Outside Budget Requests

146

Community Development/Protective Inspection Outsourcing the scanning of building department files $13,000 for Laserfiche (total cost of $25,000 to be split between 2014 and 2015. Total General Fund (Included) $13,000

147

Tax Levy 2014

(0.08%) 0.44731 0.44767 City Tax Rate for Champlin

(2.49%) 6,783,005 6,956,326 Net Tax Levy (Actual Levy)

(1,539,024) (1,367,003) Less Fiscal Disparity

(0.02%) 8,322,029 8,323,329 Gross Tax Levy

764,400

765,700

Bond Principal & Interest

26,179 26.179 PERA

Special Levies:

0.00% 7,531,450 7,531,450 General Levy

(2.41%)

15,164,186

15,538,839 Net Tax Capacity

Change 2014 2013

Percent

148

Monthly Tax Supported Services by Department for a Median Value Home

0.71 0.68 61.94 56.67

Other Total

0.46 0.41City Council

2.31 2.31 Community Development/Protective Services

2.49 2.38 Fire

3.02 2.76 Park and Recreation/Cemetery

2.27 2.07 Street Light

9.43 8.40 Infrastructure (transfers)

6.38 5.71 Administration/Government Services/Finance/Legal

6.82 6.21 Debt Service

10.01 9.12 Public Works

2013 2014 $18.04 $16.62

Police and Civil Defense

149

$354

$411

$527

$‐

$100

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PERSONNEL SUMMARY With Personnel Costs representing approximately 56% of discretionary fund expenditures, the following information is provided to support those costs.

155

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156

CITY OF CHAMPLIN2014 PERSONAL SERVICES

2014 Mayor & TITLE WAGE Council EDAMAYOR AND COUNCILNELSON MAYOR 9,550.00 90% 10%JOHNSON COUNCIL MEMBER 6,610.00 90% 10%KARASEK COUNCIL MEMBER 6,610.00 90% 10%TERRY COUNCIL MEMBER 6,610.00 90% 10%MILLER COUNCIL MEMBER 6,610.00 90% 10%

157


2014 WAGE Administration EDA Water Sewer Refuse Arena FinanceADMINISTRATION (101.41300)HEITKAMP ADMINISTRATOR 145,164.10 70.00% 10.00% 7.50% 7.50% 2.50% 2.50%TEMBREULL ADMIN SECRETARY 60,755.01 80.00% 2.50% 2.50% 2.50% 2.50% 10.00%

158


2014 Government Protective WAGE Services Recycling Refuse InspectionGOVERNMENT SERVICES (101.41400)COLLOTTI CITY CLERK 60,799.38 50% 25% 25%MCCURDY RECEPTIONIST 18,363.68 80% 20%NUGENT RECEPTIONIST 16,542.63 80% 20%

159


2014 WAGE Finance Recycling EDA Water Sewer Refuse Arena InsuranceFINANCE (101.41500)GOO DWATER UB CLERK 50,907.67 17.00% 33.00% 33.00% 17.00%CAPRA ACCTING CLK III 51,256.84 75.00% 3.00% 5.00% 5.00% 5.00% 3.00% 4.00%ZOLLICOFFER PAYROLL ACCT 56,952.05 76.00% 2.50% 5.00% 5.00% 5.00% 2.50% 4.00%JOHNSTON FINANCE DIRECTOR 114,856.11 59.00% 4.00% 10.00% 7.50% 7.50% 4.00% 8.00%

160


2014 TITLE WAGE AssessingASSESSING (101.41550)HENNEPIN COUNTY ASSESSING 100%

138


2014 Community Protective Code WAGE Administration Development Inspection Enforcement EDACOMMUNITY DEVELOPMENT (101.41900)COX CD DIRECTOR/ASS'T ADMINISTRATOR 109,858.41 2.50% 7.50% 10% 10% 70%SCHULTE PLANNER 77,848.38 65% 10% 25%

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2014 WAGE MIS EDA Water Sewer Refuse Arena GISMIS (101.41920)BEISANG IT DIRECTOR 88,508.21 54% 7% 14% 14% 6% 5%EMBERLAND IT SUPPORT SPECIALIST 56,948.09 24% 7% 14% 14% 6% 5% 30%

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2014 Civil School TITLE WAGE Police Defense DistrictPOLICE (101.42100)AFFELDT DARE OFFICER/INVEST 75,641.11 33% 67%BENECKE POLICE CLERK 46,888.65BREKKE RECORDS TECHNICIAN 56,951.98 100%BROWN PATROL OFFICER 75,926.49 100%CASSEM PATROL OFFICER 78,818.93 100%ARMBRUSTER PATROL OFFICER 62,233.45 100%FIELDSETH PATROL OFFICER 75,926.49 100%GNERRE PATROL OFFICER 75,082.86 100%GOODWATER PATROL OFFICER 75,082.86 100%IRISH PATROL OFFICER 47,634.77 100%JOHANS, J. PATROL OFFICER 77,011.15 100%RADKE PATROL OFFICER 75,926.49 100%KENNEDY PATROL OFFICER 77,011.15 100%KOLB POLICE CHIEF 115,532.21 85% 15%LARRABEE SERGEANT 95,649.31 100%LARSON PATROL OFFICER 65,415.13 100%MARTIN PATROL OFFICER 75,082.86 100%MEADE SERGEANT 85,287.30 100%PENNY SERGEANT 95,649.31 100%REGAN OFFICE ADMIN SUPR 66,594.18 100%ROLF INVESTIGATOR 75,926.49 100%SCHMIDT B SERGEANT 95,649.31 100%SCHMIDT T DEPUTY POLICE CHIEF 102,355.90 100%SCHNEIDER INVESTIGATOR 77,372.71 100%SHENKLE CSO 44,491.35 100%SMITH INVESTIGATOR 75,926.49 100%THAEMERT POLICE CLERK 49,356.48 100%WAGMAN PATROL OFFICER 78,818.93 100%WENTWORTH PATROL OFFICER 78,818.93 100%JOHANS, L. PATROL OFFICER 74,480.27 100%ZABEL CSO 19,393.28 100%

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2014 Protective Code WAGE Inspection Enforcement EDAPROTECTIVE INSPECTIONS (101.42400)HART BUILDING OFFICIAL 81,458.42 75% 15% 10%KIRKEIDE BUILDING INSPECTOR 53,275.34 55.0% 45.0%TOROLA SECRETARY 48,195.94 90% 10%

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2014 Code WAGE EnforcementCODE ENFORCEMENT (101.42410)JONES CODE INSPECTOR 56,890.31 100%

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2014 Storm WAGE Engineering MSA Sewer EDA Water SewerENGINEERING (101.43110)TUOMINEN SR TECH 81,458.47 50.00% 10.00% 20.00% 10.00% 10.00%WINGNESS SECRETARY 56,951.98 40.00% 20.00% 20.00% 10.00% 10.00%INTERN INTERN 8,000.00 100.00%

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2014 Storm Public Parks & WAGE Sewer Works Recreation Cemetery Water Sewer Arena RefusePUBLIC WORKS (101.43120)BANCROFT PUBLIC SERVICE WORKER 53,438.21 100.00%BAUMUNK PUBLIC SERVICE WORKER 51,056.35 50.00% 50.00%BETHKE SUPERVISOR 75,446.43 5.00% 89.50% 2.50% 1.50% 1.50%BRAVO PUBLIC SERVICE WORKER 55,475.50 100.00%COTTRELL PUBLIC SERVICE WORKER 55,468.89 100.00%EIDEN PUBLIC SERVICE WORKER 62,980.97 70.00% 15.00% 15.00%FREDRICKSON PUBLIC SERVICE WORKER 53,798.13 100.00%GAFFEY PUBLIC SERVICE WORKER 56,099.52 50.00% 50.00%GILLINGS PUBLIC SERVICE WORKER 52,449.56 100.00%HERMANSON PUBLIC SERVICE WORKER 58,098.03 70.00% 15.00% 15.00%OLSON SECRETARY 52,427.08 50.00% 30.00% 10.00% 10.00%KALAHAR PUBLIC SERVICE WORKER 61,123.93 100.00%NEW EMPLOYEE PUBLIC SERVICE WORKER 43,623.93 75.00% 25.00%NESS PUBLIC SERVICE WORKER 59,141.24 75.00% 25.00%NORMAN PUBLIC SERVICE WORKER 61,124.06 100.00% 0.00%RACHNER SUPERINTENDENT 100,869.35 15.00% 72.50% 2.50% 5.00% 5.00%STEPHAN PUBLIC SERVICE WORKER 61,124.06 100.00%SEASONAL& WEED INSEASONAL WEED INSPECT 101,457.21 100.00%

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2014 Storm Public Parks & WAGE Sewer Works Recreation Water Sewer ArenaPARK & RECREATION (101.45100)LEHN PKS & FAC. MANAG 78,926.30 10.00% 10.00% 50.00% 5.00% 5.00% 20.00%JAHNKE REC MANAGER 72,855.15 100.00%SINGLETON REC SUPERVISOR 66,672.60 100.00%SEASONAL/TEMP SEASONAL/TEMP 82,000.00 100.00%

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2014 WAGE ArenaARENA (250.49800)BABST MAINT SUPERVISOR 51,259.89 100%POWELL ARENA MANAGER 74,124.93 100%SEASONAL EMPLOYEES 40,000.00 100%

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2014 Street Storm WAGE Lighting Recycling Water Sewer Refuse SewerWATER (601.49430)FOX UTILITY BILLING CLERK 50,907.67 12.50% 37.50% 37.50% 12.50%STIFTER PUBLIC SERVICE WORKE 61,124.06 30.00% 30.00% 25.00% 15.00%SEASONAL SEASONALS 13,560.50 50.00% 50.00%

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GLOSSARY OF TERMS

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GLOSSARY OF TERMS The Annual Budget contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of the Annual Budget document in understanding these terms, a budget glossary has been included in the document. ACTIVITY

A cost center for recording charges for services delivered or functions performed. Each activity has an assigned manager who is responsible for planning and conducting the various approved objectives or workloads. For example, "Snow Removal" is an activity performed as part of the Street Maintenance Program.

AD VALOREM TAX

A tax levied on the assessed value of real and personal property. This tax is also known as property tax.

APPROPRIATIONS

An authorization made by the City Council which permits the City to incur obligations and to make expenditures of resources.

BALANCED BUDGET

A budget in which planned funds available equal planned expenditures. BONDS

A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest, by a specified future date.

BUDGET

An annual financial plan that identifies revenues, specifies the type and level of services to be provided and establishes the amount of money which can be spent.

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CAPITAL EQUIPMENT

Equipment with a unit value of $5,000 or greater and an expected life of more than two years, such as automobiles, computer network and furniture.

CAPITAL IMPROVEMENT BUDGET

The budgeted costs to provide needed infrastructure, park development, building construction or rehabilitation and other related items. Funding is received from bonding and other various sources.

CAPITAL PROJECTS FUND

The capital improvement fund established to account for resources and uses of capital projects financed by sources other than property owner assessments.

CAPITAL OUTLAY

A level of budgetary appropriation which includes expenses for the addition of fixed assets such as land, building, machinery and equipment.

CHARGES FOR SERVICES

Consists of a wide variety of fees for services charged by City agencies, generally categorized under Parks, Public Safety, Cemetery, Animal Control, Public Works, and Protective Inspection.

CONTINGENCY

An appropriation of funds to cover unforeseen events that occur during the fiscal year. CURRENT TAXES

Taxes levied and becoming due during the current year, from the time the amount the tax levy becomes due until sixty days after the first of the next year.

DEBT SERVICE

The City's obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule.

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DEBT SERVICE FUND

The debt service fund is used to account for the accumulation of resources for, and the payment of general long-term debt principal, interest, and related costs.

DELINQUENT TAXES

Taxes that remain unpaid on and after sixty days past the first of the year following the year in which they were due.

DEPARTMENT

An organizational unit for purposes of administration and cost accounting. DIVISION

An organizational unit within a department for purposes of administration and cost accounting. ENTERPRISE FUND

A self supporting fund designed to account for activities supported by user charges; examples are water, refuse collection and sanitary sewer.

EXPENDITURE

Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays.

FINES AND FORFEITURES

Consists of a variety of fees, fines and forfeitures collected by the State Court System, including bail forfeitures, garnishments, legal defenders recoupment and juror/witness fees.

FISCAL YEAR

Any period of l2 consecutive months designated as the budget year. The City's budget year begins January l and ends December 3l.

FIXED ASSETS

Fixed assets consist of purchases of long-term character, which are to be held and used, such as land, building, machinery, furniture, and equipment.

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FRANCHISE TAX

Tax imposed on local sales of public utility services, such as electricity, gas, water, sewer, and cable television.

FUND

An independent fiscal and accounting entity with a self-balancing set of accounts for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations or restrictions. For descriptions of the various funds, listed below, please see heading page for each fund.

General Fund Enterprise Funds Special Revenue Funds Internal Service Funds Capital Projects Funds

FUND BALANCE

The excess of assets over liabilities and reserves. The term fund balance is used in governmental fund types. The term retained earnings is used for the enterprise funds.

GENERAL FUND

The largest fund within the City, the General Fund accounts for most of the financial resources of the government. General Fund revenues include property taxes, licenses and permits, local taxes, service charges, and other types of revenue. This fund usually includes most of the basic operating services, such as fire and police protection, finance, data processing, park and recreation, public works and general administration.

GENERAL OBLIGATION BONDS

Bonds that finance a variety of public projects such as streets, buildings, and improvements; these bonds are backed by the full faith and credit of the issuing government.

HRA

Housing and Redevelopment Authority. The HRA is a separate legal entity but is under the control of the City and its Council. It was established to account for redevelopment and tax increment financing activities.

INTEREST INCOME

Revenue associated with the city cash management activities of investing fund balances. INTERFUND REIMBURSEMENT

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Consists of administration fees charged to other City funds for the provision of administrative and other City Services.

INTERGOVERNMENTAL REVENUE

Revenue received from other governments in the form of grants or shared revenues. INTERNAL SERVICE FUND

A fund established to account for an entity, which provides goods and services to other city entities and charges those entities for the goods and services provided.

LEVY LIMITATION

The maximum amount, which is permitted to be levied by a taxing jurisdiction as established by Minnesota Statutes.

LICENSE REVENUE

Consists of both a "revenue fee" and "regulatory fee" imposed on business. LOCAL GOVERNMENT AIDS

An intergovernmental revenue from the State to provide tax relief to local units of government. It replaces most of the individual taxes, such as cigarette, liquor and gross earnings taxes, which were previously distributed to local governments.

MARKET RATE VALUE

The appraised value assigned to property by the City Assessor. MARKET VALUE HOMESTEAD CREDIT (MVHC)

An intergovernmental revenue from the State General Fund. Effective in 2012, this aid was eliminated.

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MILL RATE

Previously a tax rate determined by the County Auditor which is expressed in a rate per thousand dollars (mill). The Mill Rate is calculated by dividing the tax levy the assessed valuation of the taxing district. This term has since been replaced with the term tax capacity rate or tax extension rate (please see explanation under "tax calculations" at the end of this glossary section.

OPERATING BUDGET

Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending, and service delivery activities of the government are controlled. The operating budget is essential to sound financial management.

OTHER CHARGES

A level of budgetary appropriations which include expenses for outside professional services, advertising, insurance, utility costs, repairs, maintenance and miscellaneous costs.

PERMIT REVENUE

Fees imposed on construction-related activities and for the acquisition of other non-business permits (e.g. dog, bicycle, house-moving, etc.).

PERSONAL SERVICES

A level of budgetary appropriations that include expenses for salaries, wages, and related employee benefits such as the City's share of retirement and insurance.

PROPERTY TAX

A tax levied on the assessed value of real and personal property. This tax is also known as ad valorem tax.

REVENUE

Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income.

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STRATEGIC POLICY PLANNING

Establishing and prioritizing goals and policy direction. Represents the City's fundamental planning process.

SUPPLIES

A level of budgetary appropriations which include expenses for commodities which are used such as office supplies, operating supplies, repair and maintenance supplies.

TAX CAPACITY and TAX CALCULATIONS

An explanation of tax capacity, tax rates, and a total tax calculation example follows:

Estimated Market Value: The current worth of properties subject to taxation as determined by the county assessor. Each property must be appraised at least once every four years.

Class Rates: The percentage of estimated market value subject to taxation for various types (classes) of property. Residential property, for example, is taxed at a different rate than agricultural, commercial or industrial. These rates are set by state legislation and subject to amendment on an annual basis.

Class Rate Examples:

Classification Class Rates for 2014 Residential Homestead First $500,000 at 1%

Amount over $500,000 at 1.25%

Commercial/Industrial First $150,000 at 1.5% Amount over $150,000 at 2%

Tax Capacity of a Property: This is the estimated market value multiplied by the appropriate class rates as noted above.

Tax Capacity Rate: The total of all levies (net of HACA and other State aid) in a jurisdiction divided by the total tax capacity of that jurisdiction. This factor is multiplied by the tax capacity of an individual property to determine the tax payable in the current year.

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Tax calculation example:

- Home estimated market value = $207,000

- This property's tax capacity equals class rates times estimated market value, or

$207,000 x 1% = $ 2,070

- Property tax equals Tax Capacity times Tax Capacity Rate, or

$2,070 x 125.661% = $2,601,19

2014 Adopted Operating Budget - Champlin, Minnesota

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Transcript of 2014 Adopted Operating Budget - Champlin, Minnesota