89-929 W1i1TE - C�T� CLERK
PINK - FINANCE COUACil (//?
CANARV - DEPARTMENT G I TY OF S I T PAUL File NO. ` � " ��
BLUE - MAVOR
Council e olution �3 ;
_ �
Presented By `-�"�-��
Referred To Committee: Date
Out of Committee By Date
Wf�REAS, the Mayor has proposed "199 et Goals and Policies" to
pravida a nazlti-year focus for City ice delivery priorities within
th� constraints of available revenue rea.sonable tax�ng policies; and
WF�REAS, the Mayor's reca�ati w based on th,e refinem�nt of
tl� City Co�cil adapted "City of in Paul 1989 Budget C�oals and
Policies", and
WF�RF�,S, the City Cour�cil's Fi.naxLC gement and Personnel Coaimittee
has held hearings to review the Ma. r' 1990 praposal arxl has
recam�.nded a�nents to further f' e policy direction, naw
T�'ORE, BE IT R�SOLVID that the at ched documPazt entitled "City of
Saint Paul 1990 Bud�et Goals and li ies" is hereby adopted b� th�e City
Council, and -
BE IT AL90 RESOLVID that the Mayr� i requested to use this docum�a.zt as
a guide in the establisY.¢r�ent of s ec�xxied 1990 operating and debt
sexvice budgets; and
8E IT FURTI-�t RFSOLVID that the is requested to hexeaf ter pravide
annual rec�ndatiaris for the r f' t of this budget policy guide by
February 15; an,d
BE IT FI1�T�Y RESOLVID that the it council will use this document as a
guide in the establis�t of 990 aperating and debt service budgets.
(418/Alwi��D4.WK1)
Page 1 of 1
COUNCIL MEMBERS Requested by Aepartment of:
Yeas Nays � , :
Dimond �'] � Q �
�� / In av r —�`
Goswitz � �
Rettman B
Scheibel v _ Ag ins y � ' j
Sonnen
Wilson ����
Jliry — Form Approv d by City Att ney
Adopted by Council: Date
Certified Pass cil Se t . � BY—
By�
t�pprove y Mav r: a _ JU ? Approve by Mayor for Submission to Council
g _ BY
Pt1t�t t��t�D !U N 1 1989
�
(�1`" �1�l�-�q
DEPARTMENT/OFFICEICOI�NC�L DATE INITIA
�i ty �ounc>> GREEN SHE T No. 2 3�
CONTACT PER30N 3 PHONE INITUIU ATE INITIAUDATE
DEPARTMENT OIRECTOR � NpL
Counci1member Long N� �'yq7TppNEV �CITYCLERK
MUST BE ON COUNqL AOENDA BY(DAT� ROUTINO BUDOET DIRECTOR �FIN.8 MQT.SERVICES DIR.
MAYOR(OR AS313TA �
TOTAL#►OF SI�IATURE PAGES (CLIP A LO TIONS FOR SIGNATURE�
ACTION REUUE3TED:
Passage of resolution adopting the "19 0 udget Goals and Po icies" document.
RECOMMENDATIONS:Apprare(y a Reject(F� COUNq �TTEE/RESEARCH REPORT AL
_PLANNINCi COMMISSION _CIVIL SERVICE COMMIS810N ��'YST PHONE NO.
_qB COMMITfEE _
_STAFF _ COMME
_DISTRICT COURT _
8UPPORTS WHICH COUNqL OBJECTIVE4
INITtATINa PROBLEM,ISSUE,OPPORIUNIIY(Who,What,Whsn,Whsre,Wh»:
Provide a focus for City service deli er priorities within the constraints
of available revenues and reasonable ax ng policies.
ADVANTAGES IF APPROVED:
Clarification of responsibility and cc untability with re ect to budgets.
Service delivery priorit�es will ass st departments with p �paration of
spending and financing plans.
DISADVANTA(iE8 IF APPROVED:
t�one
DISADVANTAQES IF NOT APPROVED:
i
TOTAL AMOUNT OF TRANSACTION i NOi12 CpgT/pEyENUE BU �TED(qRCLE ONE) YES NO
FUNDING 80URCE ACTIVITY NUMBER
FlNANqAL INFORMATION:(EXPWN)
� � �� �� �
f• 'a
CITY OF SA T PAUL
INTERDEPARTME TA MEMORANDUM
RECEIVED
TO: Council President Jim ch ibel and
Honorable Members o e City Council JUN Q s�989
r �
FROM: Barbara Renshaw, Budge ffice � CITY CLERK
DATE: June 5, 1989
RE: Changes to "1990 Budg t oals and Policies" Document Dated
May 25, 1989
I am transmitting a list of ch nges made to the "1990 Budget
Goals and Policies" documen d ted May 25, 198!9 , which you
received previously. The c a es include those requested at the
City Council meeting on Thu s ay, June lst; changes made as a
result of the review by Joh cCormick, of the City Attorney' s
Office, with regard to ass ss ents and servic� charges; and some
minor/technical changes. n olicy B-lA July 27 remains as the
date the Mayor submits his pr posed budget to Council. This is
consistent with current st t ory requirements (see attached
revised calendar) . It als eflects realisti:c deadlines that
take into account the proc s components whi�h must be completed
before the Mayor can prop se the 1990 budget,
I would again like to cal y ur attention to some policy wording
that was pointed out in G eg Blees' May 25 letter and still needs
Council ' s consideration. F' rst, the Financ� Committee requested
the Budget Office draft 1 n uage to address the following issues,
which were included in t e ay 25 attachment:
1) Clarify what kinds f apital outlay items should be
requested in the Ca it 1 Improvement Budget, versus the
Operating Budget. P licy B-4) .
2) Identify Performan lan objectives for private agencies
requesting the use of Hotel-Motel tax; for promotions.
(Policy F-34) .
3) Add reporting requ r ents for performance objectives.
(Policy O-8) .
Second, there are addi io al policy issues that Greg Blees has
asked the Council to c ns der in his previ.ous letter:
A) 1990 Census Assis a ce by PED. (New Policy N) .
B) Clarify where to u get for Assessment Centers.
(New Policy O) .
. . � g� ya -
Council President Jim Scheibel
Page Two
June 5, 1989
C) Underground Storage Tank Se ur ty - State Mandate -
(New Policy P) .
D) In-Place Asbestos Operati s and Maintenance Plan - Federal
Mandate - (New Policy Q) .
If you have any questions, pl a contact me at 298-4140.
BR: fs
Attachments
cc: Mayor George Latimer
Jim Bellus
Budget Staff
Department and Off ' e Directors
Gary Pederson
Gerry Strathman
BR/w 0 :/BRLET
. , � � � - 9� g
1990 BUDGET GOA S ND POLICIES
LIST OF CHANGES TO DOCU EN DATED MAY 25, 1989
POLICY
PAGE NO. CH N E
5 B-1A ANNUAL ADOPTION F OMPREHENSIVE PLAN
Restore "special as essments and" t� last sentence
of last paragrap .
6 B-1A Restore "spec'al assessments to benefitted
properties" to th second sentenCe of the first
paragraph.
26 N.A. INTRODUCTION
Restore "asses me ts" to introduction section.
27 F-2 NEW REVENUE OP I S
Restore "asses m nts and" to secdnd paragraph
listing of re en e sources.
28 F-3 PROPERTY TAXE R THE GENERAL F'CJND
Delete last p ra raph and add a new one that directs
the Budget O fi e to negotiate !with Ramsey County
regarding th t ansfer of the t�x levy for
neighborhood he lth clinics.
33 N.A. BACKGROUND
Restore lan ua e that references assessments (as
well as ser ic charges) .
34 F-15 GENERAL GUT A CE FOR ASSESSMENT AND SERVICE CHARGE
FINANCING R OPERATIONS
Restore la gu ge that references assessments (as
well as se •vi e charges) . Delete reference to
October 25 b dget adoption date.
34 F-16 STREET MA NT NANCE
Correct f nd name to Street Repair and Cleaning
Fund.
35 F-20 SKYWAY O TIONS AND MAINT NANCE
Restore an uage that refer�nces assessments (as
well as er ice charges) .
42 F-32 COMMUNI DEVELOPMENT BL CK GRANT: ESTABLISH
APPROPR AT ON FOR HUMAN SERVICE PROGRAMS
For 199 , ange the percen�age for capital projects
from 72 5% to 70. 0% . Chan,ge the percentage for
human s r ices from 7 . 5% to 10. 0%.
�9� 9a 9
POLICY
PAGE NO. CHA GE
47 G BASIC LEVEL OF SER IC FOR LIBRARIES 'ND RECREATION
CENTERS
Restore previousl d leted new policy.
47 H LIBRARY MATERIAL B DGET
Restore previous y eleted new poli�y.
48 S-6 YOUTH FUND
Add language wh'ch conforms to new' ordinance.
Delete referen o state law prohibiting use of
proceeds for C' y staff costs.
55 5-19 BUDGETING FOR 99 SALARY SETTLEM�NTS
In first sent c of second paragraph, add "and
fringe benefi " This was inadvertently omitted in
the previous r t.
58 R PARKING RAMP ST DY
Add policy r ga ding PED study on parking ramps to
identify opp r unities to imprave security and
options for 1 g-term financin;g of infrastructure
repairs.
67 0-16 PARKING EX N E REIMBURSEMENTI
Change lan u e to say that mileage allowance for
elected of ic als will be set by Council resolution.
COLAST June 5, 1989
� REVISED CALENDAR FOR DECIDIN O 1990 OPERATING BUDGETS
BASED ON STA AW CHANGES
1988 LAW FOR 1990 1989 LAW
1988 PROCESS (IF GOV. VETOE$) FOR 1990
FOR 1989 TAX BILL) (IF NO VETO)
April 1 Mayor's Guidelines To Departments March 21 Same
July 14 Council Adopts Budget Goals& Polici s June 6 June 6
May 10 Mayor Negotiates Objectives With D rec rs April 20 Same
June 3 City Departments Submit Request May 19 Same
June 29 Budget Director Reviews Reque s June 16 Same
July 13 Cabinet Recommendations To ay r June 22 ;' June 25
July 20 Mayor's Review With Directo June 3� July 7
July 2 - 4 Mayor's Decision On Propo ed udget July 6' July 17
August 3 Budget Office Prepares D cu ent By July;16 July 26
August 10 Printing Of Documents July 26 August 7
August 10 Budget Message Prep red July 26 August 7
August 11 Mayor's Presentatio To ity Council July 27 August 8
N.A. Council's Prelimina y A alysis of Tax Levy None 5 Weeks
N.A. Council Adopts Pr po ed (maximum tax levy) August 1 September 15
To County Audi r
Individual Pu ic earing Notices Sent
N.A. to Property w ers by County September 9 November 10
Notices Se t to Charitable 60 Days Before
N.A. Gamblin Lic nse Holders N.A. Hearing
September 30 Council ol Department Budget Hearings By October 6 November 15
October 11 Counc� Ho s Public Hearings October 11 Nov. 15-Dec. 2
Coun il opts Budget and Certifies Tax Levy 5 Days After
October 25 To ou ty Auditor By October 17 Hearing
MM9800-1/REVC L9 /06-05-89
� �g- yd ;
5
BUDGET PREPARAT ON OLICIES
The Budget Preparation Policies whic f low provide specific practices
to be employed during budget prepar io . The policies cover planning,
preparing, controlling and monitori g or issues such as multi-year
forecasting, authority and account il ty, cash flow, rese'rves and debt
repayment.
Backstround:
The approval of and adherence t t following budget preparation
policies is a critical factor i m intaining the sound' fiscal health of
the City of Saint Paul. The C"ty' fiscal integrity is a concern of the
citizens and businesses of Sai t aul, of the buyers of the City's bonds
and of the bond rating agenci s. Therefore, policies which reflect
prudence, long range plannin an good management are essential.
GENERAL POLICIES:
B-lA ANNUAL ADOPTION OF MP EHENSIVE FINANCIAL PLAN
In accordance with he City Charter and State law, the Mayor shall
propose to City Co nc"1 by �-� :��z��;';.2!� of each year a
:.:.:::.
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comprehensive fin ci 1 plan for the next calendar year. By .
August, �. �h� ��� � urc��,1. �us� "advp�" � pro��se� bu�Ig��, azst� ��
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p;a�'c:�l. After on idering the Mayor's recommendations, the City
Council shall do the annual budget;by October 25. Property tax
levies must be ce tified to the County Auditor by October 25. The
comprehensive fi ancial plan for the City of Saint Paul is
composed of s en ing, financing and ;performance plans for three
types of bud et : operating, debt 5ervice and capital
improvement . 11 budgets must berfiscally sound: the spending
plan (expen it res and transfers-out) must equal, or be less than
the financ" g lan (revenues, transfers-in, and use of fund
balance) .
The annua o erating budget is a l2-month financial plan which
provides for delivery of City services; support and planning for
service el very; routine maintenance; minor remodeling and
repairs of xisting structures; acquisition of vehicles, mobile,
;;``�>:>::�oolrri4`>`�`::;:�:>':
• and
mechani al and office equipment :�:e��;e:`:;�'>;;�:o�:<;G1�.,,,,,.,,,,:.,,,,,,,,,�s.:::7t.�_:::.�.,
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other ct' ities having an estimated useful life of less than
three ea s. Primary financing sources for the operating budget
are p op rty taxes, federal and state aids, dedicated revenues,
user ha ges, fee income and' grants. Two budget documents are
prep re annually: the Gen�ral Fund and the Special Funds
(in r 1 service, enterprise, special assessments and :�ti��It�`�:�;
::...:.:.:....::..
!s::��:`:;i:c`;:s;clia:x��s, spec ial revenue, trust and agency funds) .
(continued on next page)
. � � s � �. Q.., ._, ,.
��- 9a �
6
The annual debt service budget ro ides for the payment of
interest and principal on short an long term general obligation
debt. It also provides cash fo p yment of the following year's
debt service. Primary financin s urces for debt seryice budgets
are property taxes, interest ea ni gs and dedicated revenues such
as tax increments, s ecial ass s nts to benefitted ro erties
���'��:���;�;�::::;:�:���:��:;:':������`:�� and uti it user charges. Revenue bond
;::::::::::.�:::::.::::::::::::::::::::::::::::::�.:::::.
debt service for a self-suppor in governmental enterprise is
appropriated in the enterprise s perating budget.
The annual capital improvement bu get (CIB) provides for the
construction or purchase of pr je ts having an estimgted useful
life in excess of three years (ot er than the acquis�.tion of
office or mechanical equipmen , 'nor remodeling or ,�epairs of
existing structures) . The CIB mu t identify all projlects which are
proposed to be financed with he proceeds of general; obligation or
revenue bonds, all aids, gran s nd special revenues received by
the City for financing capita i provements and alljmonies
appropriated by the City Coun il in the General Fund and Special
Fund budgets for capital proj ct .
The capital improvement budg t es not finance vehicles or mobile
equipment. The annual capit 1 ' provement budget is part of the
five-year capital improvemen p ogram prepared annually to finance
and plan the physical develo me t and redevelopmen� of City-owned
land, facilities and infrast uc ure, as well as th� inducement of
private development of Saint Pa 1's housing stock and business
properties.
B-1B TWO-YEAR BUDGET PLANNING
Existing City Charter and o di ances require annu�l adoption of
the budget. However, begin in in 1990, City Offices and
Departments shall prepare b dg t requests based op a two-year
budget planning process in r r to provide the M;ayor and City
Council with better and a or complete inventoryj of long range
operation and maintenance ee s. Two-year budget� planning a�e�rs
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B���rti�tiri'g; ir�»19:9:f7 the Budg t ffice shall prepare for the y
;.. :.
and City Council two-year �� s;p�Tic�a.ttg�,
f�.�tar���n�...�pc� per�csrmance 2a s for �x14�.p��g�'�n� ;
B-2A BUDGET AMENDMENTS DURING HE YEAR: CHARTER POLIGY
Annual budgets may be ame de during the curren� budget year in
one of four ways, in acco da ce with the City Ctlarter:
1) Budgets can be incre se by Council resolution if the Mayor
certifies that there ar available for appropriation total
revenues in excess t ose estimated in the budget.
26
FINANCING POLIC ES
The following Financing Policies relate t t e major sources of
financing for City budgets: property taxe. , tate aids, bonding, utility
char es assessments. ��'4t�:�::::::����'�:i�;:::;��kg,'�'�� user fees, grants and fund
g , ::::.�::::::::::::.....:..:....::..:......:.....:..:..:.... ::..:.
transfers. The policies address issues nancing priorities, limits
and estimation in a general and specific ma ner.
GENERAL POLICIES:
BackQround•
Since 1982, the annual budget preparat n rocess for the City has
emphasized generation of non-property ax evenues. Given recent
fluctuations in General Fund revenue s ur es and federal grants, prudent
projections are preferred when estimat ng revenues.
F-1 FINANCING ESTIMATES FOR THE CIT 'S ANNUAL FINANCIAL PLAN
A detailed financing plan (reve ue , transfers in fro�an other funds
and use of fund balance) must p epared for all City funds
showing public purpose, in ord r o ensure that the City's Annual
Financial Plan is comprehensiv a d complete.
The financing plan for each b ge being prepared should be
estimated in the following ma e , unless prudent judgment
dictates otherwise:
l. Revenue controlled by s at law will be estimated at the
level specified by the a , or the amount estimated by the
State Department of Fi an e, whichever is more current.
2. Revenue from Federal, ta e or foundation grants will be
estimated at 100$ of e xpected grant amount, if a grant
award notice has been re ived. For pending grants, the
revenue should be est ma ed at 90$ or less depending upon
the history of succes f r the particular g�ant source.
3. Revenue that is subj t o fluctuation will be estimated at
97$ of actual expect d ollections.
4. "Transfers In" can b r cognized as a fina�cing source only
if there is a corres o ing "Transfer Out" in the spending
plan for the fund w er the money is to be transferred from.
(continued on next page)
�9- y� ,
2�
5. An estimate of use of undesign e fund balance will be
prepared by the fund manager, nd will be consistent with
the fund balance policies ide ti 'ed in this document.
For the General Fund budget, de artment revenue estimates
for the actual amount expec ed o be received should be
submitted to the Budget Dir ct r. In order to prepare
General Fund cash flow est'ma s, department personnel must
also submit an estimate o ca h receipts by month for each
revenue estimate.
F-2 NEW REVENUE OPTIONS
If existing General Fund fin nc'ng sources are not �dequate to
maintain all existing servi es t current levels, the following
revenue sources will be co id red for use in financing City
services:
Skyway Operation a d intenance��Ass�essmer}ts and �:i��'�z���
;;;;::;::::::.;::::::::: ..... ........
;��a�g�s
�:::::::::::.........: ,:::.,;;;;:>: ,:-.
Street Lighting a d raffic Control Asse�sments and 5�:���'�:
;.:.::.:::.::..
.:...:......:.
�har��s
Winter Street Ma nt nance Assessments a�►d :���'st���:'::;��a'��::es
:.
.:: :.: :..:..:..:.:.. :.::..::.:.�.::.::
Paramedic Fee F r irst Aid Services Without
Transport
Economic Plan 'n Service Fees
In addition the Ci y 'l1 actively lobby £or State and
Metropolitan fund' g or the operation and maintenance of Como Zoo
and Conservatory nd the Science Museum eomplex, Metropolitan
`'>?:':a d o era
tion a
nd
::><i��ve::::a``'<'�:�i�:..... n
fundin for the .::;;�I:>;..:"�;i>�;a;�s;iz::;a�d:;;::.:;::;;:;;::�.:::P?�`.;:.;;;>;�.;;: P
g ....... .......:...................:....;...........................��:
maintenance of r gi nal parks; and Ramsey County funding for roads
and bridges.
PROPERTY TAX FINANC NG
BackQround:
The financing of Ci services has shifted toward local sources,
primarily the pr pe ty tax and user fees, due to federal and state
budget policies en cted while the economy was in a recession and efforts
to "reform" fe ra and state tax laws.
A major Saint a budget goal continues to be "to minimize the impact
and use of pr pe ty tax revenue by controlling costs, and by seeking
alternative in cing for City services and by the upgrading and/or
enhancement f he property tax base. "
28
F-3 PROPERTY TARES FOR THE GE ERAL FUND
The City shall strive o ave the percentage ',increase for the
property tax levy for he General Fund budget equal to or less
than the average annua r te of inflation, as�, measured by the
Consumer Price Index ( PI) for the Minneapoli',s/Saint Paul area.
Where the percentage i re se in the property� tax levy is greater
than the CPI-measured i fl tion rate, the City will first attempt
to achieve a balance vi s ending plan reductions, application of
excess reserves, or oth r evenue increases before considering an
increase in the propert t x levy. The percen�age increase in the
property tax levy may b g eater than the CPI;measured inflation
rate, if one or more of th following conditions applies:
1. There is a dollar fo -dollar reduction in assessment
financing for exi ti g services for street maintenance.
2. If new commercial an industrial developments are generating
the taxes. (Excl es inflationary increases on existing
development and ta es from projects within a tax increment
district. )
::::::. •::.:�•:.:. ..........
. .....: �.: .-: . :..
.... ........... .:...::....:.:..:... ...:.......:.:...;..:::.,...;..:::...::.:..::.:..:::..:_-:::::::...:...:.�:..:..:..:... ::...:
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The Bud et Office is dir te to ne otiate with Ramse Count to
have the Count assume th f'nancin for Saint aul's
contribution to the nei h or ood health clinics, If ne otiations
are successful the Bud e 0 fice is re uested to brin back a
ro osal for acce tance ouncil resolution to transer the
Cit 's ro ert tax le ut orit for the nei hborhood health
clinics to Ramse Count . T e transfer would be contin ent u on
the Ramse Count Board vi assurance that t ere would be no
net decrease in clinic su o t.
F-4 PROPERTY TAXES FOR THE GE RA DEBT SERVICE FUND
The City shall minimize th p operty tax levy for debt service for
General Obligation bonds. Ea nings on bond proceeds shall be
deposited into the General De t Service Fund rather than into the
Capital Projects Fund, unl ss otherwise specified by Council
resolution or Federal laws pe taining to arbitrage.
All interest earned on the $1 ,402,000 Capital Reimbursement
proceeds from the 1988 Sew r venue Bond issue shall be used to
reduce property tax levies fo general obligation; bond issues.
Debt service for all outsta di g General Obligation Bonds issued
for sewer construction (bot C pital Improvement bonds and Water
Pollution Abatement bonds) ha 1 be financed with user fees
collected in the Sewer Servi ce Fund instead of a citywide property
tax levy.
. �9� 9� �
33
All design costs, incurred by t e ity Architect's Office for
designing capital improvements o odify existing City owned
buildings, shall be charged to a epartment's capital improvement
project account. City departm nt do not have to pay for design
costs which exceed the prelimi ar estimate unless a;capital
improvement budget amendment i o tained prior to incurring design
cost overruns.
F-14 T'T"�-STREET �E�'�'`�:,.�R'`AL]Bs.;��N�� FUND TRANSFER LIMIT
The transfer limits establis d 'n policy F-12 apply to the
financing for Winter Street ai tenance. Citizen requests for
improvements in winter stree m intenance will attsmpt to be met
first with no extra cost sol ti ns. Examples of these are better
enforcement of snow bird ord na ce and changes in deployment of
snow plowing equipment. So t' ns that have extralcosts will be
financed by either a reduct'on in Summer Street Maintenance or an
increase in - -°� ���.;:.;: :�;:;;: �:�"v:�;�� charges.
$lr�;�3'�fi;;�::;'��IAf�F�fASSESSMENT FINANC NG OR OPERATING AND MAINTENANCE
:...:........:..:...:::.:: ......::..
BUDGETS
BackQround:
S�ecial assessments and service ch rges are levied azit�;a:l:�:� against
individual properties to financ blic services that��benefit those
�roperties.
The primary advantage of using ass ssment and s;��v���#;:���:i�?rg� financing
.:._:::.:>::::::::::....: . .
is that, in theory, those who en fit from a particular service are
those who pay for the service. A sessment and a��u���:::;:���arg� financing
�:�s:o: allows for the recovery o t e costs of providing� public services
from properties that are gener 11 exempt from other forms of taxation.
Two disadvantages associated it assessment and �;e�i:i��':<:����g�
.:....,:.::......:.......:...:.:.
financing are its disregard f r e property owner's ability to pay the
>::>:.»::>:<:>:.>:>::>:.>::.;>::::.;......:::.:::::.
assessment or ;s;e�x��:�e:::;::�lt�;r��, an the negative cash flow resulting from
collecting the assessment or e;:�:;;:�:'e:�:::;��;a�:ge: after the service is
provided and all costs have en incurred by the City.
In recent years, street main en nce, tree trimming, and Town Square Park
operating and maintenance se vi es have been financed with s�e�e�a�
��i�i'ntz�?�:>::>se:�'�?:i:�e>:?:� :a;� :�:5:.
While street sprinkling cos s ave been collected ince ��___________ __
�-a �-°--the early 1900 , roperty owners have been �a
atlt�.u�;I:I:::;>;;cl�:a�` ;�rT to cover 6 � f the cost of summer street maintenance,
3*.:.:.:..:.::.:�.....
in a six category service 1 ve program, since 19�3. A recent history
of the rates charged per f t f street frontage �or residential street
maintenance service catego y 's:
���� �n�o i n�n 1980 1981 98 1983 1984 1985 19 6 1987 �:> :$ `;;��::�$
�_ �..�«..,`�.
-33-3��- .44 .50 .78 .77 .65 .65 .69 .82 :'::;;r;��:;::;`:;;��t
. ...... _
. _ __ _ _ �..._ .._.. .. . ......... ... .. .. , ,....... ,� ,.
3
For a number of years, ��___-__'___- �;;�`�.��;:;::�.�����:5: were also used to
finance tree trimming and maintenanc . �� The City was divided into five
tree maintenance districts and each is rict received services once
every five years. A recent history f he rates charged per foot of
street frontage is:
1975 1 76 1982
.42 . 9 .63
Tree trimming activities were suspe de during 1977 and 1�78 at the
height of the Dutch elm crisis and er subsequently finaMCed from state
grants in 1979, 1980, and 1981. In 19 3 the City Council eliminated
.... ...:: ... ::::.. ... .....:.. _�, L__ �
��______-___-- �����.::;;��.�:�'�k�.� for tre t imming. -- Currently,
�k�e`:::�:i:�:';;::;:���:i':szik��s�the� program thro h he General Fund.
................:::::.�.�:::::::::::;.::::::::::.:::
...........
Town Square Park is a public recre ti al area located ir� a downtown
shopping mall. The annual operat ng and maintenance costs of the park
............
are �Q ��a�'p�� against downt wn properties.
F-15 GENERAL GUIDANCE FOR ASSESS NT AND `�ERVT�E;�z:���:jGE' FINANCING FOR
::.::.::................ ......
OPERATIONS
It is appropriate to use as es ent and �:��;;St�;��::;:;�l�i��� financing
:::::::.......:..:.:. ...:
onl for City services wher d rect benefit and ';;;;;<:��e;:::;e`as�:::;v�
y.....::.........:.::.. �.. ....:.. ......
> : can
be
. :........::::::.::::::...�::
.'>".:o:�.
;�..
;;;:.;;:>::.::.::.:.::::::::::.. . ....
���;,,..�:::t�::::.: :.:>::>��:�::::::: :�r:�:i�:ii�:��::<::se: <;::i:.:e:::::>:tii�:::::;a:::::>.�ue�t?::::;.:�':::.:�..:::: :
::;:<?�;;;;�:?��:.;;;;;�?:::::.;;:P.;::.;:;.;:.;>;:.;:.;::.:;::::::::::..:::::::.::::.::.::::::::::::::::::::::.�:.:..:;:,;;>;:<:�.:;.;;;:�;;;,::.;;�.::::::::.
reasonably measured. The a se sment and ��:xiti��:;::::��x�rg� financing
will cover the total cost o t e service provided,� less any
available revenue source de ic ted to the service program and less
any available General Fund o ribution.
The approval of assessment an $+�rZr�ce;::::�lia�'��: rates, and the
:::::::. .::::::::::::::::::.::.�.:
operation and maintenance os s financed by assessments and
se��?:3?��::::::cl^��;���s is include i the annual budget process. This
..:..:..:...........:::::::.....
requires that the necessar p blic hearings regarding proposed
assessments and i�:��`v���>><��'::�'�. � be held by City Council prior to
::::...:..:..:..:.:......:.:.....
their adoption of the budg t. •
F-16 STREET MAINTENANCE
The General Fund will con in e to finance the cost of winter
street maintenance as a t an fer to the Street
„__..___.._�:>::>":;:>>:<:;<;�?';::»;:;>;:::>>�::>::�:"::�':;;::sri>�; >`>::�`�ricl. See also Po1ic F-15 .
�-::<::��'��:�:�:::>:��>::>�:�::!�.;;:;;.;:.;:;K::.;:.;;:.;:.;:.;:.;: � > Y )
Beginning with the 1987 b dg t, a nine-year plan to recover
General Fund cash advance f r street maintenance totaling
$4,485,067 will be imple en d. For the next eight years the
Street ""-� °�Re ai a d Cleanin Fund wil:l repay the cash
loan at the rate of $542 SO per year, with a ninth year payment
of $145,067. The s��;�:�'.e charges levied annually shall
finance the loan princip 1 epayment expense. No interest will be
charged.
` _ �, �. . . . . . . . .. ... . . . . . . . . , s,. . ........ . M. �.... .. ........... . .�. ... . , .. ,. .. . . � . �
�9^ 9 :�, �
35
F-17 TOWN SQUARE PARK
The annual costs of operating and ai aining Town SquareiPark
shall be �s �:�'targa:� against o town properties.
F-18 ERTRAORDINARY OPERATING AND MAIN EN NCE COSTS FOR INSTALLATION OF
ABOVE STANDARD PUBLIC IMPROVEME S.
Whenever property owners petit'on for the construction of public
improvements (such as street w rk lighting, sidewalks and
decorative streetscape items) wh'ch are above the Ci�y's standard
design specifications, those ro erty owners shall be �a
ic`�a��a� annually for 100� of th extraordinary operating and
maintenance expense associa ed ith the installatipn of above
standard improvements.
F-19 TREE TRIMMING �H�i��::.:�I���:;:::�tt� .: ; ::
� :>::::�;.:
`�`�:::::::<'.`«::
`:::::>�"::
;.;>::.;<:»>::»>::>::::>:<>:<:::>::>::>::»>::>::»:
"`Q:;.' `>:�>';.>::
� .�'I1e;>::budg��::;:;�;:��::::::�'�:::::::��.��iitilt�:.::�<._..:............
�....................._....::::::._:::.:::::::::::�..::::::::-::::::;::;><:;::>:;:>::>::>::>:=>::>::;;;:.:;:::.;:.;;:..;;;;;::»>:;:>:;>:���>�::>::>:«:»>::::::::::>:�::<>:>::>::;;;:,.;;:;:;;.;:.;:.;:
;:,.:;:::.:;::>>:<>;::;;:;.:>:::>:.;;;;>:;.>:.;:.;;;:::::::::,::..:::::::::>:::° ,;..;,:::.::.,::::...,;::.....:.....:...:..::::::.....::::...:...::: . .... :::: �xd«::t�ta
. . : ....� : : ::.
>: .
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>:» x��;�<��...
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;;p::::::;::.;::>;>::;::.::;:::::::::.::::::::::::.:.:::::::::.::.;:.;�:::>::::::::::::::::::.._:::::::::::..:_;:
>:<:>::::>::>:::::>::::::>::>::>::»:_>.»:::<:>::>::>>.>::;::>::;:::<»:<::;;:::>::>::::>;:;>;.:.::>::::::>:>.::>::>:,;;;::,,;;>;:.;::.>:;::.;:.;::.::::;:,.:::::.: ::::. .::::.>..:::;::>:.;;> . .:...:::
.:..::::....::: .:»> .:<:_;::>:::::;: : .;:.;.::;. .....: : :.::>::::. ;::>:;.:. ... ........... :...... :...:...:.
an ed.::b..::::�he::><�en��'a1::;::[���t:x:>::::>::>:��:��:>::::���mm3:�► :=:s::
h��c�:e�v�:�:�.s..:>:::sha�::2;::::b�::::>:�:;..;::::::: :::::::::::::::.::::::::..::::.:::::::::::::::::::::.::::::...�:::::::::::.:<.:.:::::::::::::::::.�::::::::::.::::.��...
�::.;:,;;;;;;;;::.:::::::::.:::::::::::::::::::.:::.;�.;;;;:.;;:.:::;:::::.::::::::::::.:::::;::::_:.:.:
>:<:>:>:>:::>::::>::>::::>::>::::»:<::<:::>::::>::::>::::;::::>:>;::>::>::::»::::>::>:::>::;::>:::>:>»;<:::>:::;::.;;;>;:.;:..:;;::,::.:::::::.:.:..::::::::::.:::::.:�..:.:.....:..:::.........:..,...:::.::::::>: :.:>1:'�:;
>:: n :::::s:��m :::<::r�mou;�:�:>:>::cxn:<::: ;���at:�:::»:;r:�:�:r:�..;»::wz:..:...
d�se:a��ri:::»t;�:e:e:::>::��zn��ra;�.:a..... ::........::::::F:::::::::::::::::::.::::::::::::::::.�?.::::::::::::::.:::P.:::::�.:::::::::3�.:::::::::::::::
::.;:.::>;�,::::::::::.:::::::::::::::.::.: .;:.;.;:«.:
<:>:::>:<:::>:::>:::::::::>::::::<:>::>::;>:>;:,:<::;;>::>:::;::>::>::>::>::>::;:»;:::>::>:>::::>»::;:::::::>_;;:.;;:.;:;::;;::>::>:::;:»::::»::>::>:;�::::::::::
>.::>::;�
>.:>:::::.:.::..>..:..::.::.; :::..:....»:;..::..:_,::;-:: ;;:_;.;;:::--.: : �:>::;. .. ..: ::<:>::>::>::>::-;:::>.:>:.:::::>::;.:> :::::.:;�:::<=::::� �::>:: ...t�
be.;;::::..��c�ed::>:ta;:>:>:s:::e�:�.:..::;>:-;s.;�rxx�:ce:>::>fe,es::-:::>::>::>'�re;e::<:>.�:a���,-�g::.;:.;:<�:��.;:.:.;;;:.;;
:.;:.>;::;��,;;;;;;;,;;,;;,;>;:.;;;;;;:.;;;3'`::;:;.;�k?>;>;:.;:.;;;;:;;>;:.;:.; .;<:«::>::>:>::>::>::>::>::>::>::>:.;:.>;:.>;;:;:;.;:.;:.;:::;;:;.:.;:.;:.;�............
,::.t , ;
':::«:::��z�1 a. ..
.:::.:::::::::::......... ..................................:::
;........:..:..:.
` '"'�t.... .
�:�rii�ziic:��T::�Z.>;::::>:t!tie:::;:�a:':i::a:.'[><Trn:;z:atir��n�............::.�:::�:::::::::
>;:.;:.;:.;:.;:<.;;::.;:.;:.:;.;::;.;;:.;::�;;:_;:.:::::.::::.::::::F.::;.::.:::: ::::;;F::.::::::::::::::::::::.::::::....................
F-20 SKYWAY OPERATIONS D INTENANCE
The annual costs f erations, maintenance (both current and
preventive) and r of replacements for skyways should be assessed
or ��tar�e:d to th p operty owners of the buildings linked by the
system. Additi al y, a capital replacement reserve will be
established and an appropriate amount a�a ������d:::;to the
property owner . he Department of Plranning and��Economic
„ __a �,_,----�-_-__
Development an t e R�a7::::::;���a�e' Division
..:..::..............::.:..:
of the Depart en of Finance and Management Services shall
recommend to he Mayor and City Council, by August 19$$�0:, an
essment a d :' .'�ival:>::>se:�ic:�`;cYi!:ax`":$ plan which meets the long
as s ................................ &.::.
;::.;.:::::::::.:::.::.:::.::.........::::::.....,::.... ,;,:.:.;: >;;: ::::>:::»::;:;:,.;:;...::::>::>:.:
.. .:...
term ca ita ma ntenance needs of the system. ..�'i�..;.��.�f�#1�;>:;����.
P.......................................:::::::::::::::::::::.::::::.::::::.::::>::.;::.;,,::::;::.;>;;;:.;:.;:.;-:::.;::,:::.;;:;;:,;;;;:.;;:::.::,:;.;:;:.>;;:.:;::;:<:::>::>::>;.>«::::<:>;::>::
,:.;>:<:�:::>;;:::>::>::>::>:»:-;.;:,:.;;;;;::;::;::;:,;.;:;.:;:::>: ;;:.,::::........:::::,:::,.::»::::::.:....:;.:-_;.. .:.,:......:::.: ..
..:...;.. :.;::. . : :.:: :;:>: ::. ��z�.;:.:As.s�c:�:��:xa�::>::> BOMI�:>:<::::<��i�:;::�he::::<�'?cxvr�z�own
Bu:i:�.:c��.n .;;;..:... .�.r. ..:.:and.;::�ana�em.:::::::::::::::::::::::::.:.:::.:>;>;:.;;;:.:;;:.;;;;;�.;;>;:.::.:.::�:::::::::::::::::::::.;;:.;:.;:.;:.;::;:.;:.;:.;;>:.;;:,>;::::.:
:::;:::::$.:::::::::::::::::::::::.:::;:;<:.;;;;;:;.;:.:::::.:::::;;::::::::::::::::.;:.;;:<:.;:.:;::::::::::::.::::._::::::.::::::::::::..::.::::.:.;:.;:.;:.;::.:::::::::. :.::::::::::::::::.:
:
;::::::>::>::>::::;;.. .::;::,;:::.::>> �:>:;>:::::;:>;<;:>::»::::><>:;,:::.:>::>::.,.:.:>:«;.;:.;:::;�:,::.;...>,,:.:: : .;:.;...:...;:.;:.;.; :.:;...->::>:•:::<>::> :::..:::: .
;:.;�.;:.;: .. .;.;.:;.: .. ;:.;; :.:.;.: :.;:: ..::>:;a:. .es: ::�.0._.:�::.;:<::<�n::>:<as:s:�:�:�:»:�:�::>::�h�::>:;�+���;:::;:p;:m:�:��
Cot.tn�.i��.:::�t3.:::::�.:;.::;�::.;.�v��'�:.;�t�.:::::�?�.;:.;�:.;:.;;:.;:;�:.;:.�::.:.�::::::::«:;::.;:.;:.;:.:;.:.:_;:<;.>:.;:.;:.;:.:.;:.;:.;:.;:;.;:,.:.;:::::.............�.::..........
;:.;;�.;.;;>;;;;;>;::.;:,.;;;:.;;;;:.;:.:;;::::.::::::.;;;;�,:.>:.;:::.;;;:.::.;;;;:.;::::::>:::::::::.:::.:::.;:.;:.:;.;:.:.:..;;;.:,:.
<::><;<:::>::::<::::::>:<:>::>:::::=::><;:;>:::>:::::;::::;;.>:,>:;:.;:.;:..;:.>:::::.:::::::::::::::::::.::.:...:..........:..:..:.::....:..:.......:::: ..
o£>::; n�::>:a�:c:�. ;�a :1:�::»:as:s:e�sm�:��:::>::�nd:::::>�:����c�;:>:<charg�:::>:£�rm��:�z.:,.:
.::a..::::........::::. .:::::::.:::.::::: : ................::.:..::...::...:.......
UTILITY RATES:
Back round fo S er Service Rates:
The Sewer Se vi e Fund provides for the inspection, cleaning, and repair
of the City's nitary and storm sewer system, as well as for the
treatment o s wage.
e. , ,., .._ ,�
42
REVENUE SOURCES SHARED BY MORE THAN ONE FU
BackQround•
Various federal and state revenues and so e dedicated taxes are shared
by more than one City fund. The split de ends on the purpose for the
revenue source, where authorized spen 'ng is budgeted and laws and
regulations which authorize use of th r enue source. Whenever
possible, it is appropriate to use a ec ining revenue source to finance
capital projects. If the revenue can be used to finance an operating
budget, it is appropriate to use the on y for either project
administration or improvement mainte an , instead of ongoing
operations.
F-32 COMMUNITY DEVELOPMENT BLOCK G N : 'r-e^..`�a—v�r'r�'arr=�ooz�
:;•,.;_,:�.'M�
::��::<;::���
::.::::::::;.;._.::::.:.::.::;:::::..:�:::::.:�::.:�.:�::::::::.:.:::�::::::::::.;�::::::.:�::::..�.::
�:�::<:���ai:�a€�... .
�������z�:<::���x���i�za��:::::::��:t��:>::>:;:>::::::::..:.::::.:::::::.::.::::::::::.�::.::.::.::.:::;_;:;;;::::::.:
:.::>:»:�::>::>:::::;:>::>.:>::»:>:...:..::.:..:::>::>::»�<:�:::»::>::>:::::,;;:>:::::::>::>�:::: :::>:::::::�:<;><::>::>�:>:::::>::>:::<:;:>«:::�>::<:»::::x>::>:>�:«>:>::>:::::>�::::>:;:::><;:>�>:<:><:>::>::::>::>:::;::::�::::
;<:.:;;:.;.;
�«:: �:as:a:n :«:::1:: x�:>::::�.o:::>:�z�±�:::>::�:��
....:. ..a<n ::::>:�z�:::>:�;�:�:�:>�::>::�<��;�:::>:��::��:..»:::....:�::�:::1��:�:n::::>.m:.::...............::. .�.F:::::..:::::.�:::::::::::::::.........:.:::.:
;Be �xx�.::::.: :::::::::::::.>:.:.:.;:.;:.;::.;};;.;:.:;.;;;:;.:;:.:;:.;:.;::.::�::::.::.::..;:.;::.;:.;:.;:.;g:.;:.;;:.;:.;:.;:.;::�':;.;:.;:.;:.;;;::..:�........�................................
«::�>;:::::>;;::.;:;:�:::<.::;::.::.::::::::::.::.::.�...�:::<:::..::::::::::.;:::::::.:::;.::.:.:::::::::::::::.:::.:.:.::::::::::::.;:. _ ,�o� �� �o
;'<..:.>;`::::..:;�°>:::;.1� �.:><::...:.:°'�:::::» ::"�:>::: 'tii�ia:��::<::' e:>>.. :?�e:�:::::::d�[�:���::::;;>::: �e�T��
�f:.�h�:;:�.;:;��::<�1t4�:.;:.�.>;�4;:.;:.;:�:.;:.;:.;:.;::�;;:..::::::::..:::::::::::::::.:.:�:::::::::::::.�:::
E�r�e;;;:pa����;ozi:<:::of the annual CD G ntitlement from the federal
.:.......:..:..::.:;::::
government shall be budgeted fo capital projects and
redevelopment programs in th C ty's Capital Improvement Budget;
«:>::>::>::>:>:::.>::>::»::>::>::>::>:::>:;<.;.;:: ;>::>:::<;;:
�:t3o��:i��;:..<�:��'�::,pti:;: f the entitlement shall be
......................................:.::.:.. :.:.;,.;:.;..
budgeted in the �I}}��;<;�'i�r�� for project
administration, planning su po t, citizen �participation
activities, and housing inf rm tion. The remainin� �=g���:�o�i
will be budgeted for eligi e uman service progr�ms::>;i�s:;:;f�a�:�Q�as:�:;:
»:<:9 9: .
s':;:<:::»::::>::::::::::::::»>::::>::>::::>::>::....� a
;>:;<:::>:::::::::>::;::>::::: < <:>:>::>;:><:» ::;::;::>;::>:<>:;;::>:><>:::» :;<:»<:; :::::>:::>:::<;>;>:>::>:::>:::::<::>; :>:::::
><:'::a:��:�:
; .:,:,; . ;.: ::::;::<:>::»»»::>:::::>::;>::< :>::>::;: ...:
Adm�.ni�s.tra�.�.o.n.:::::::.:;:;.;:.;:.;:.;:<.;:;:;.;:.;:.;:.;..:0>=<.:�:::::»>:::;:;::::::>::::>;:<::«.:;;::>:::::<::::<:::::>:::...:.::.:.:..:..
»:<:::s
»`;'.;�::?:;�; :
''::?'<''.?;�::i:>���.���`::::>::::`::��:'?::?::::::>::::>::»'::<:'::<:>::::::::>
>:...� .
';'::::i'ii:ii3CJ.�;'it;[[i:':i[iiY;'i:;:[i:i[tiiii::i[i::;[:;i::::i:[:ii:i:;::::i:`�:i::i:i;:ii:i�;�::t:ii:[
'��: ; <ta1::::>:p�a:::::���:�::::::<::<::::<:::::::::;><::>::::>::>............. .�:::::::::::::::::::::::::::::::::::::.:.
;;;.:P:�:.;;;;;:.;;;;:.:;..<.:::.;;,�:.;:.;;;;;;:<.;::;::;>;:.;>;:.;:;;;;;;;;;;;;:;>:;:.;;;;;::.;.;:.;;;;;:.;;;:;;:::.;;;>;>;:.;;:::,;;;;;;;;,;;, ;;-----�,
;::::p: ;
>:::>:::::�:.�... ..
-: :<::>:::>::»>:::;::;:::.;>:;;:::<::>_:»>:;;.;:.;:<;::>:::<:>::»>::>::>::>:<:>:<:;>::»::>::>:
«>::::fi::::: ;�:::::>::[:::>::::::;:::>:::;::::::>::::::>::<<:::::::.....
Hum�n:>::Se;rv�:ic;e:s::::>::::»»>::<::>::::::>:::::«:>::>.;;:;::........ ::«.;:.;:::.;:;.;:.;;::.;:.;;;.;;......�.......�.....�
_...::.::....:_ '::>:::�:':
::::::.::::::::::::::::::..:..::.:::::::.::::::::.::::::::..:.;.:::::::::::.::::::.:::::::::::::::::: a.E3
::>::::::>::::>::<:»:::` ;'<::':>:>:::>::::»:<::;[::::::<:::::::<::::::°<:�?:>:::�k;:>>:::::>::::::>::::>:>:<:::'<:>::::::>::>«<<::::>�:............. .
...::::::>'��?T1�`�::<:::>::»::>:;:>.;,;:.;:.;:.;:.;:::.::::::�.::::::.:.::..::::::::::::.:::::::..:::::::::::::::::::.�
The amount of CDBG reven e o be transferred from the PED
Operations Fund to the H us ng Information Office Fund in 1990
shall be equal to the p ce tage of the total entitlement that was
budgeted in 1989 for th H sing Information Office. Zf other
City funds provide dire t upport services for CDBG activities,
they shall be reimburse t rough a contract for service agreement
financed from the PED er tions Fund.
a.:. ,,.., .., ,:.
� � _ . R.. . � . .. .. .. . . . . . . ... .. . �� . . . ... .. .�. . . , . .. . .
��'- 9� 9
47
NEW POLICY G: BASIC LEVEL OF SERVICE FO L BRARIES AND RECREATION
CENTERS
The closing, reduction of staff o h urs of operation at
recreation centers and libraries i not be acceptable as a cost
saving measure. These basic ser ic s to the public will, at a
minimum, be maintained at their ur ent levels. The operating
Department will continue to see a ernative and creative ways to
increase the level of service p ov ded.
NEW POLICY H: LIBRARY MATERIALS BUD T
The amount of spending authori y or purchase of library books and
materials will be annually ad'us ed to keep pace with the Consumer
Price Index (CPI) . This is t i sure the quality o£' the materials
collection is not diminished ue to inflationary faCtors.
S-3 REQUIREMENTS FOR SERVICE LEV L PANSION
Expansion of an existing se vi e program or addition of a new
service program shall be co si ered only when a new revenue source
other than property taxes an upport all of the ongoing costs,
or, when the requesting de ar ment can identify an existing
service which can be reduc d r eliminated. Programs financed
with grant monies shall b b geted in special funds, and when
grant revenues are reduce o eliminated, the service program
shall be adjusted accordi gl .
In setting priorities fo s rvice expansion versus maintaining
existing service levels, th Mayor and City Council shall use the
service level informati n athered in the Planning Commission's
report entitled "Saint au Tomorrow" .
S-4 RIVERFEST ENTERPRISE
Riverfest, an annual te tainment event spo�sored in part by the
Parks and Recreation iv'sion, shall be budgeted as a Special Fund
Enterprise with a sep ra e activity to isol�te costs and revenues.
The City Council wis es to review the results of the previous
year's event, review a rofit/loss statement for it and the draft
contract for servic s r the following year's event before Parks
and Recreation Divi io enters into a contract.
Council's intentio i to take the opportunity to refine
objectives for the ev nt and to include a broader sense of
community spirit d articipation.
Profits from the ve t should be spent a'n other priority Parks and
Recreation and C m ity Festivals needs of the broader community
while the fund b la ce for the Parks and Recreation Special
Service Fund is es ored to meet the cash flow requirements of
Policy B-15.
There will be n G neral Fund contribution to support this
enterprise act' � .
' , , ` , _ .
48
S-5 WATERGATE MARINA ENTERPRISE
Watergate Marina is a City of Sai t aul owned facility on the
Mississippi River which provides ar or services to recreational
boat owners.
The budget for operations and ma nt nance shall be prepared as an
enterprise activity. The Gener F nd will not subsidize
operations, but may advance cas f r working capital. In 1989, a
thorough analysis of the marina op rations shall be prepared and
presented to City Council
s�s€€.
S-6 YOUTH �T7iTL`TT/+ AL7T onnnT�_FUND
n__...__
Cha ter 404.10 6 of the Sa nt Paul Le islative C de authorizes
that 10$ of the roceeds re ei ed from amblin activit be
ranted to eli ible reci i t on the list established ursuant to
Section 409.235. In lieu f ontributin directl to eli ible
reci ients roceeds ma b c ntributed to the C't 's Youth Fund
which will remain in exist nc and disburse the one to eli ible
outh-servin or anizatio s.
Staff costs for administe in the program (Parks & Recreation) and
for auditing the use of m ne for public purpos� (the Accounting
Division) will be financ i the general fund budget�r
r- .
The Mayor and City Counc 1 ill evaluate this program annually.
CONTRACTED SERVICES WITH NON- RO IT ORGANIZATIONS
S-7 CIVIC NON-PROFIT ORGAN A ONS
The City provides some se vices through contzacts with non-profit
organizations. Future fu ding decisions will be based on the City
Council guidelines, p ic'es and priorities determined by the City
Council and availabil"ty of financing based on General Fund
spending priorities.
.. . . . .�,_..:. .. ,., . .. .... .. . . .... .... .... . ..
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55
ro ramming and bu geting for new improvements
1 The planning, p g
and retrofitting of existing ac lities. erations.
2 Day to day physical maintena ce anagement op
3 Collection and analysis of i te nalgene�oblemsgandfmake more
facilities in order to ident fy usa e p
effective management decisio S• ecific facility improvement
4 Technical energy analysis o a sp
project as well as a cost/b ne it analysis based on
time/value/life theory.
The implementation of iCe�a ae me tsdecisionsnto belmaderabout
effective and systemat g la a significant role
routine and extraordinary impr ve ents but p y
in risk management.
of Finance and Ma agement Services. sk�e�� s����
The Department � rec cling
to de el p at�d;:iiti��:t1��;�4�;>:>�::::::P��?�� Y
work with Ramsey County W•thin City o�;���:�:�<.
program
�9--
S-18 CITY MATCHING FUNDS APPROVE B CITY COUNCIL
General Fund appropriations in ended as leverage for revenue II
generation, for maintenance of existing servicYO ected paybackcto �
development, will be consi re whenever the p j
the City is at least two-f r-
ne.
Matching contributions to ed ral, state or other grants will only
be allowed when the servi P
ovided by the grant is determined by
the City Council to be ne es ary and affordable.
EMPLOYEE COMPENSATION:
5-19 BUDGETING FOR 1990 SALAR S TTLEMENTS
The City granted increas s n most multi-year bargaining
agreements between 1984 li in98astmeasured bygthelConsumer1Price
than the actual cost of g P the CPI inflation
Index for the Twin Citi s rea. For exgm le, y F,.,.
wh le the avera e salar settlements ;w�.tli�
rate for 1987 was 2 9$, � $� �e-�ccs�€
'comp��abie;��+��Yi aet�tis _e . s s: was �pp�'ox�ina�+��. _ �n
_ et�l�m�n� w�� s1i�Y��l�:::uiide�r ��
I988,: �he �ve�r��� �al� �*
; ustme;rits�,;.;wh�.�.� coiisum�x �r�c�
':Ca:ric<�ud.xiig: �omp�xab�.� or _h ad.3;.
�-nde�; ���'Y� �nf.�a�ian as_.;5�
re ared with the assumption that eas�-s
Budgets fn� �-�`�� shal b _P P.
�-nego�:la.fi��` �� xa� z"?�g� :and frin e benefit increases or
bargaining unitntslw'lbe etm de in acaordanceowpthaexist�ing
salary adjustme __ . � � � � _���:
ri it�c�rease sLi� ht1 ������ ���� ����
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'
•�°� Albert Olson, City CZerk
s�� CI'IY CZERK'S OFFICE
� 386 City Hall
CITY OF SAi 'T AUL Saint Paul, MN 55102
• INTERDEPARTMENTA M MORANDUM
� �� �y`��5
TO: Bob L�g, Chair, Finance, Ma agement & Personnej� p��'ttee
� Itt�tlVtV
FROM: Greg Blees, Budget Direct r �'�2
DATE: May 24 , 1989
�� MAY 2 51989
ClTY CLERK
RE: "1990 Budget Goals and P i ies" For Operating Budgets
I am transmitting the updated d af of the "1990 Budget Goals and
Policies" which reflects the ch ng s the Mayor praposed to the
1989 policies, and the changes e mmended by the Finance,
Management and Personnel Commit e at their May 15, 1989 meeting.
I would like to call your atte i n to some policy wording that
still needs Council 's consider ti n.
First, the Finance Committee r qu sted the Budget Office draft
language to address the follow ng issues, and they are included
in the attachment:
1) Clarify what kinds of cap 't 1 outlay items �hould be
requested in the Capital m rovement Budget, versus the
Operating Budget. (Poli -4) .
2) Option to transfer prope ty tax levy authority if the City's
share of financing Neigh or ood Health Clinics is
transferred to the Ramse unty Budget. (Policy F-3) .
3) Identify Performance Pla bjectives for p�ivate agencies
requesting the use of H e -Motel tax for promotions.
(Policy F-34) .
4) Add reporting requireme ts for performance objectives.
(Policy O-8) .
Second, there are some addit o al policy issues that have come to
my attention, that I believe t e Council should consider:
A) 1990 Census Assistance y PED. (New Policy N) .
B) Clarify where to budge f r Assessment Cehters.
(New Policy 0 ) .
C) Underground Storage Ta k Security - State Mandate -
(New Policy P) .
D) In-Place Asbestos Ope at ons and Maintenance Plan - Federal
Mandate - (New Policy Q)
�9- 9� 9
Bob Long
Page Two
May 24 , 1989
.
Third, Policy F-34 Hotel-Motel Ta D stribution was �reviously
prepared with the wrong dollar am n s for the Downtbwn Council .
The 1989 amount should be $150, 00 a d not $100, 000; jand the 1990
amount should be $100, 000 and not th $50, 000 shown.; The correct
amounts were inserted without usi g trike and delet;e to
designate a policy change.
Fourth, the Mayor remains opposed t the wording in New Policy B
which would require City Council p roval before an�i Mayor could
exercise his/her power under the i y Charter to am�nd a budget
by Administrative Order. Also, e Mayor has commui�icated to me
that he is open to exploring way t increase City �upport for
both promotional activities and rt activities. But, at this
time we have no specific policy ir ction to offer,; although a
plan may be proposed by budget p op sal time.
The changes proposed have been s r ed into three c�ltegories on
the following reference pages. i st, "new" policies are
identified on page R-1. Second, p licies with "sul�stantial"
changes in policy direction are id ntified on pagejR-2 . Third,
policies with "minor/technical" ch nges (years, grammar, style)
are identified on page R-3 . Pr po ed wording changes from the
"1989 Budget Goals and Policies' d cument are highlighted as
follows: deletions have been st i en over and additions have
been shaded.
If you have any questions, plea e contact me or Barb Renshaw at
298-4140.
cc: Mayor George Latimer
Jim Bellus
Budget Staff
Department and Office Dir c rs
Gary Pederson
Gerry Strathman
BR/wp50c:/colet/5-23-89
N OLICIES
� General Policies:
A SOLICITATION BY EM LO EES (page 15)
B MID-YEAR BUDGET AD US MENTS: AUTHORIZED WORKFORCE
(page 15)
C PRIORITIES AND PRO ED RES FOR DISBURSTNG CAPITAL
PROJECT FINANCING pa e 18)
Financinq Policies:
D VARIANCE AND REGIS ION FEES (page 41)
E PUBLIC HEALTH SERVI E PROVIDED TO NON-CITY RESIDENTS
(page 41)
F MAXIMIZE GRANT FUND N FOR MANDATED PROGRAMS (page 45)
S endin and Service Lev 1 Policies: I��
G BASIC LEVEL OF SERV C FOR LIBRARIES �ND RECREATION
CENTERS (page 47) E TED i
H LIBRARY MATERIALS B D T (page 47) D�LETED
I BENEFITS STUDIES MA D ED BY FEDERAL LEGISLATION
(page 54) ,
J QUALITY OF WORK LIF I SUES (page 56) ,
K OVERTIME PAY FOR OR IN NCE ENFORCEMENT ACTIVITIES
(page 56) '
L IMPLEMENTATION OF T UT IN TAXATION LAW (page 57)
Ooeratinq Policies: �;
M LIFE CYCLE ROOF REP C MENT (page 65)
NEW POLI I S: PENDING �
N 1990 Census Assistan e by PED (page 57)
O Assessment Centers (p ge 57)
P Underground Storage a k Security (page 58)
Q In-Place Asbestos Op r ions and Maint�nance Plan
(page 58)
�
R-1
• POLICIES WITH UB TANTIAL CHANGEB
General Policies:
.
B-lA ANNUAL ADOPTION OF O PREHENSIVE FINANCIAL PLAN
B-4 CAPITAL IMPROVEMEN B DGET AND OPERAT�NG BUDGET
COORDINATION
B-6 BUDGET PREPARATION AN CONTROL: AUTH4RITY,
RESPONSIBILITY AND A COUNTABILITY OF THE MAYOR, CITY
COUNCIL, BUDGET DI E TOR, CITY MANAGERS, DEPARTMENT/
OFFICE ACCOUNTANT A D THE ACCOUNTIN� DIVISION
OF THE DEPARTMENT OF FINANCE AND MANAGEMENT SERVICES
B-11 ACCOUNTING SYSTEM BU GET CONTROL LEVELS
B-22 GENERAL FUND - AP R RIATED RESERVES
B-27 BUILDING INSPECTI N AND DESIGN DIVISION - FUND BALANCE
B-31 TRAFFIC, SIGNAL & L GHTING MAINTENANCE - FUND BALANCE
Financinq Policies:
F-2 NEW REVENUE OPTI NS
F-3 PROPERTY TAXES F R HE GENERAL FUND'
F-6 MAXIMUM AMOUNT O ENERAL OBLIGATION BONDING FINANCED
WITH A CITYWIDE R PERTY TAX LEVY ;
F-7 SPECIAL ASSESSM T BONDING FOR STR�ET PAVING
F-8 INTEREST-FREE S AT LOANS FOR SEWE�2 SEPARATION
F-11 GENERAL OBLIGAT ON BONDING FOR SPEiCIAL PROJECTS
(DELETED)
F-12 LIMIT ON GENERA UND TRANSFERS Td SPECIAL FUND
BUDGETS
F-13 BUILDING INSPE I N AND DESIGN FUI�TD BILLING LIMIT
F-15 GENERAL GUIDAN E OR SERVICE CHAR�E FINANCING FOR
OPERATIONS
F-20 SKYWAY OPERATI N AND MAINTENANCF
F-21 SEWER SERVICE ES �
F-22 WATER SERVICE ES
F-23 FRANCHISE FEE
F-24 BUSINESS LICE SE FEES
F-32 COMMUNITY DEV OCK GRANT: ESTABLISH APPROPRIATION
FOR HUMAN SER I PROGRAMS
F-33 COUNTY AID FO OAD MAINTENANCEi
F-34 HOTEL-MOTEL X DISTRIBUTION: �'ROMOTE SAINT PAUL
F-36 PARKING METE R VENUES AND PARK�NG FINES
S endin and Servi e evel Policies:
S-6 YOUTH ATHLET C AND SPORTS FUND ,'
S-7 CIVIC NON-P F T ORGANIZATIONS
S-8 CITIZEN PAR IC PATION
S-9 ENERGY RESO RC CENTER FINANCIAL SUPPORT
S-10 AUTOMATION ND INFORMATION SYS,TEMS SUPPORT
S-11 DEPARTMENTA DEO PRODUCTION ;CAPABILITY (DELETED)
S-13 SPENDING FO ABLE COMMUNICATxONS SUPPORT
5-15 TRAINING AN EVELOPMENT
S-16 RISK MANAG E T COORDINATION ;
5-19 BUDGETING OR 1990 SALARY SET'Z'LEMENTS
S-20 MULTI-YEAR PH SING FOR DOWNWARD SALARY ADJUSTMENTS
(DELETED)
S-21 MULTI-YEAR P NNING FOR COMPARABLE WORTH COMPLIANCE
5-22 STATE PRO R Y TAX REFORM: COMPUTER ANALYSIS SERVICES
R-2
�9- �� 9
ODeratinq Policies:
O-1 ASSESSMENTS AND SERVICE H RGES TO CITY-OWhTED PROPERTY
• O-3 FRINGE BENEFIT RATES FO S ECIAL FUNDS SPE�IDING PLANS
O-8 SPENDING REDUCTION INCE TI E FOR GENERAL FUND
ACTIVITIES
0-10 BUDGETING FOR PROMOTION D RETIREMENTS i
0-12 EXPENSE ACCOUNTS
0-15 OUT OF TOWN TRAVEL
0-16 PARKING EXPENSE REIMBU SE ENT
MINOR/TECHNI A CHANGES
General Budqet Goals:
GG8 Implement the "Revenu nter Concept" . .i.
Financing Goals:
FG1 Finance essential Ci y ervices. . .
FG4 Support Federal and ta e legislation. .'.
General Policies:
B-1B TWO-YEAR BUDGET PLAN I G
B-5 MiJLTI-YEAR REVENUE ND EXPENDITURE FOR�CASTS
B-10 GOOD MANAGEMENT PRA TI ES
B-12 MID-YEAR REVENUE SH R GES
B-17 GENERAL FUND CASH A V NCES LIMITED TO ;SPECIAL FUNDS
WITH NEGATIVE CASH L W
B-28 CIVIC CENTER AUTHO IT - RETAINED EARNINGS PRIORITIES
B-29 SEWER SERVICE - FU D ALANCE
B-30 STREET REPAIR AND L NING - FUND BALANCE
B-33 BOND REPAYMENT SCH D LES
Financinct Policies:
F-9 TAX INCREMENT BON IN FOR ECONOMIC D�VELOPMENT
F-14 STREET REPAIR AND C ANING FUND TRAly'SFER LIMIT
F-16 STREET MAINTENANC
F-17 TOWN SQUARE PARK
F-18 EXTRAORDINARY OP RA ING AND MAINTENANCE COSTS FOR
INSTALLATION OF BO E STANDARD PUBLIC IMPROVEMENTS
F-19 SHADE TREE PROG
F-37 TRUNK HIGHWAY MA N ENANCE
s endin and Service ev 1 Policies:
S-5 WATERGATE MARIN E TERPRISE
S-17 FACILITIES AND N RNAL ENERGY MANAGEMENT
operating Policies:
O-4 ALLOCATION OF IN LE AUDIT COSTS TO SPECIAL FUNDS
R-3
BR/wp50c/colet/5023089
;' � �� 9� 9
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CITY OF S I T PAUL ;�
�
1990 BUDGET GOA AND POLIC�ES
I,
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FOR DI C SSION BY ' �
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TNE SAINT A L CITY COU,�CIL
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MA 5 , 1989
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MULTI-YEAR D RECTION F R GUIDING
THE PREPA ION OF OPE TING AND
DEB ERVICE BUD�GETS
BR/C:WP50/90GOPOCV. '
'� J�r'� 9� 9'
. PURPOSE FOR T I DOCUMENT ;
I
� "Budget Goals and Policies" prov de the Saint Paul! Mayor and
City Council an opportunity to a n lly focus thei vision for
City service delivery priorities w'thin the constr ints of
available revenues and reasonab e axing policies. ' The document
identifies a multi-year strateg f r guiding futur� budget
decisions for the City's operat n and debt servic�e budgets.
(Policy direction for the capit 1 improvement bud et is
identified in the "Capital All ca ion Policy" doc ent) .
The goal statements are genera scope and ide � ify the "end
product" for guiding the prepa a• ion of budgets.�Goal statements
are sorted into three categor' s general goals, lservice level
qoals, and financing goals.
i
The policy statements are mor pecific in focu ': they provide a
definite course of action fo p eparing the bud ets for the next
few years. Policy statement a e sorted into f ur major
categories: general budget p e ration; financi g; spending and
service levels; and operatin olicies. '
i
There are many good reasons fo having writtenlbudget preparation
goals and policies. They p o 'de: �
1) An opportunity for the ay r to recommend, �nd for City
Council to approve, sta em nts which focus, on strategic issues
of long term importance t the well being �bf the Saint Paul
community. ;
�
2) Department and Office ir ctors with some' direction for
preparing annual work r rams and develo�ing long-range
strategies for managin rojected change�.
3) City activity and fum m �agers with dir�ction for preparing
annual budget request .
�
4) The Budget Director it a framework fr m which to analyze
budget requests, ass mb e the annual bu get documents, and
prepare decision-mak n options for ele ted officials.
5) Newly elected offic' 1 and interestedjcitizens with an
inventory of existi g udget preparati�in policy direction.
6) The Long Range Capi a lmprovement Bu get Conumittee, the CIB
Task Forces, and t lanning Commiss on with policy direction
that compliments t e 'Capital Allocat on Pol 'icies" which are
used to provide gu d ce in setting b dget priorities for
financing capital m rovements.
7) Bond rating agenc'es with informatio�i that assures them that
the City has a mu t' year strategic �lanning focus when making
annual budget dec s'ons.
�
Office of the Mayor Bu get Section
BR/c:wp50/gpurpose �
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. 1990 CITY OF SAINT PAUL UD ET GOALS AND POLIC�ES:
GENERAL FUND, SPECIAL FU DS AND DEBT SERVICE F�NDS
For Policies That Relate To The Ca it 1 Improvement Budg�t And Program:
� Please See The "Saint Paul Capit 1 llocation Policy: i1990 - 1994"
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CITY OF SAINT PAUL BUDGET DEFINI IO - LEGAL REQUIREMEN� (Inside Cover)
PURPOSE FOR DOCUMENT �
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GOALS FOR BUDGET PREPARATION
Mission for the City of Sai t aul j
General Goals 1
Service Level Goals ; 2
Financing Goals i 4
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B DGET R ARATION P LIC E
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GENERAL POLICIES:
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B-lA Annual Adoption Of Compr he sive Financial Pla� ' S
B-1B Two-Year Budget Plannin 6
B-2A Budget Amendments Durin T e Year: Charter P�licy 6
B-2B Budget Amendments Duri g e Year: General Pblicy 7
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B-3 Multi-Year Policy Dire ti n Approved By CityjCouncil 8
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B-4 Capital Improvement B ge And Operating Bud,�et Coordination $
B-5 Multi-Year Revenue An E penditure Forecast�i 9
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B-6 Budget Preparation A C ntrol: Authority, �Responsibility 9
And Accountability 0 Mayor, City Coun c�il, Budget Director,
City Managers, Depar me t/Office Accountan�� And.The Accounting
Division Of The Depa tm nt Of Finance And l�anagement Services
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B-7 Performance Budgeti j 11
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B-8 Budget Document Detail 13
• B-9 Budget Excellence 13
BUDGET CONTROL AND MONITORING: I
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B-10 Good Management Practices I 13
B-11 Accounting System Budget Co ro Levels I' 13
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B-12 Mid-Year Revenue Shortages � 14
B-13 Year End Encumbered Balance i 14
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B-14 Budget Requirements For Co r utions And Donatio�s And 15
Special Activities With Pu li Purpose i
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NEW A Solicitation by Employees I 15
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NEW B Mid-Year Budget Adjustment : Authorized Workfor�e 15
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CASH FLOW: I
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B-15 Minimum Cash Balance Guid li es � 16
B-16 Preparation Of Multi-Yea P an For Special Fun�s With 17
Negative Cash Flow �.
B-17 General Fund Cash Advanc s imited To Special �ds With 17
Negative Cash Flow Due C arges Levied By Th County
�"
B-18 Use Of Cash Flow Loans ro Special Funds i 17
B-19 General Fund And Genera D bt Service Fund Sh Irt Term Borrowing 18
B-20 Public Improvement Rev v g Fund Cash Flow I 18
NEW C Priorities And Procedu es For Disbursing Cap�.tal Pro�ect Financing 18
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B-21 Monthly Cash Receipt ti ates With Budget � 19
Amendments j
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OPERATING RESERVES AND YE - ND/FUND BALANCE: �
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B-22 General Fund - Appro i ed Reserves 20
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B-23 General Fund - Desig at d Fund Balance Rese�rves 21
B-24 General Debt Service Fu d - Designated Fun� Balance 22
Reserves
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B-25 Special Funds - App op iated Reserve 22
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' B-26 Special Funds - Designated un Balance Reserve i 22
B-27 Building Inspection And De ig Division - '
Fund Balance i 22
B-28 Civic Center Authority - R ta ned Earnings Prior�.ties 23
B-29 Sewer Service - Fund Bala e 23
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B-30 Street Repair and Cleanin - und Balance � 23
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B-31 Traffic, Signal And Light ng Maintenance - FundlBalance 24
B-32 Water Utility - Fund Bala ce il 24
DEBT SERVICE - TERM OF BOND SS E:
B-33 Bond Repayment Schedules i 24
B-34 Certified Levies For Ge ra Obl�.gation Bonds jl 25
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B-35 Scheduling Of Bond Sale i 25
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IN CING POLICIES j
GENERAL POLICIES: �
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F-1 Financing Estimates Fo e City's Annual Fi�ancial Plan 26
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F-2 New Revenue Options � 27
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PROPERTY TAX FINANCING:
F-3 Property Taxes For Th G neral Fund 28
F-4 Property Taxes For Th G neral Debt ServicelFund 28
F-5 Certified Tax Levy R u ements For Delinqu�encies 29
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FEES FOR RESPONSIVE SERVIC S: I
� F-24 Business License Fees 39
F-25 Paramedic Fees i 39
F-26 Parking Meter, Lots, d amp Rates � 39
F-27 Swimming Facility Us
e ee 39
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F-28 Recreational Enterpris s: Fees For Service � 40
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F-29 Fees For Obtaining Go ent Data � 40
NEW D Variance And Registra io Fees � 41
NEW E Public Health Service P vided to Non-City �esidents 41
F-30 New Enterprises - Bus e s Plan Requirement ! 41
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F-31 Deposit of Revenue In o nd Where Spendingl0ccurs 41
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REVENUE SOURCES SHARED BY MO E THAN ONE FUND:
F-32 Community Development B1 ck Grant: Establisl� Appropriation 42
for Human Service Pro ra s '
F-33 County Aid For Road M in enance � 43
F-34 Hotel-Motel Tax Distr bu ion: Promote Sainl Paul 43
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F-35 Municipal State Aid � 44
F-36 Parking Meter Revenue A d Parking Fines i 44
F-37 Trunk Highway Mainten nc � 44
GRANT REVENUES AND MANDA D ROGRAMS: i
F-38 Approval Of Grant Ap ic tions Required By �ity Council 45
F-39 Long Term Operating d aintenance Cost In�crease 45
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NEW F Maximize Grant Fundi g r Mandated Program�s � 45
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S ENDING AND S V E LEVEL POLICIES
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SERVICE DELIVERY TO RESIDENTS:
S-1 Service Program Analysi a Priorities 46
S-2 Service Level Retrenc nt Focus � 46
NEW G Basic Level Of Servic F Libraries And Rec eation Centers 47
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NEW H Library Materials Bu ge 47
S-3 Requirements For Se i Level Expansion 47
S-4 Riverfest Enterpri e � 47
S-5 Watergate Marina nt rprise j 48
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S-6 Youth Athletic a d ports Fund % 48
CONTRACTED SERVICES T NON-PROFIT ORGANIZL�TIONS:
S-7 Civic Non-Yro it rganizations 48
S-8 Citizen Part ci ation 49
S-9 Energy Reso rc Center Financial S�ipport 50
SPENDING FOR SUP OR SERVICES, INCREASE� PRODUCTIVITY,
COST AVOIDANCE D EVENUE GENERATION: j
5-10 Automation an Information System�l Support 50
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S-11 Departmen al ideo Production Ca�ability 52
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5-12 Other Co u ications Technologi�s 52
S-13 Spendin F Cable Communicati�as Support 52
S-14 Employ e articipation in Sim�ilifying Work 53
S-15 Train ng And Development 53
NEW I Bene it Studies Mandated B�r Federal Legislation 54
S-16 Ris M nagement Coordinati�bn 54
5-17 Fa il ties And Internal Fhergy Management 54
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5-18 ty Matching Funds App�oved By City Council 55
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EMPLOYEE COMPENSATION: �
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S-19 Budgeting For 1990 Salary Se tl ments i 55
S-20 Multi-Year Phasing For pown rd Salary Ad�ustments�' S6
NEW J Quality Of Work Life Issues �I 56
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5-21 Multi-Year Planning For Co ar ble Worth Complian�e 56
NEW K Overtime Pay For Ordinance En orcement Activities� 56
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EXTRAORDINARY SPENDING:
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5-22 State Property Tax Refo : C mputer Analysis Se�vices 57
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NEW L Implementation of Truth- n- axatian Law ; 57
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NEW N 1990 Census Assistance P D i 57
NEW 0 Assessment Centers 57
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NEW P Underground Storage Ta curity i' S8
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NEW Q In-Place Asbestos Oper ti ns and Maintenance �Plan 58
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0 ERATING POLICIES ;
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DISTRIBUTION OF COSTS A OS VARIOUS BUDGETS i
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0-1 Assessments And Servi ce Charges To City-Ow�ed Property 59
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0-2 Special Funds Contr u on To Central Serv�ce Costs 60
0-3 Fringe Benefit Rate F r Special Funds Sp�lnding Plans 61
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0-4 Allocation Of Sing e dit Costs To Speci�l Funds 61
0-5 Allocation Of Work rs Compensation Cost� To Activities' 62
Spending Plans �
0-6 Workers' Compensa io - Return to Work �olicy 62
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MANAGEMENT INCENTIVE :
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0-7 Incentives For G ne ating New Revenue �or Activities 63
Supported By e eneral Fund
0-8 Spending Reduct on Incentive For Gene�al Fund Activities 63
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0-9 Incentive For p ving Special Funds� Cash Flow 63
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SPENDING LIMITATIONS: ;
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0-10 Budgeting For Promotions 64
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0-11 Life Cycle Equipment Purc as s i 64
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NEW M Life Cycle Roof Replaceme t i 65
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0-12 Expense Accounts 65
0-13 Mayor's Expense Account i' 66
0-14 Fair Labor Standards Act Ov rtime Pay I 66
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0-15 Out-of-Town Travel � 67
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0-16 Parking Expense Reimbur m t 67
0-17 Repair Of Police & Fire Ve icles Involved In �.ccidents 67
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APP EN IX I
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Council Resolution Adopting 1990 ud et Goals and Polic�.es 68
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Budget Director's Transmittal Le te Recommending Goals� & Policies 69
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Council Resolution Adopting Spen in and Property Tax �oals For The
1990 General Fund Budget ��
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Metropolitan Council's Definiti n f Goals, Policies nd Ob3ectives 72
Distribution List � 73
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1
CITY OF SAINT PAUL MISSI D BUDGET PREPARATION GOALS
GENERAL FIIND, SPECIAL UN , AND DEBT SERVICE FUNDS
MISSION FOR THE CITY OF SAINT PAUL:
Ensure the provision of high quali s rvices, which meet tl�e people's
priority neecis and which enl�ance t e ong term common good of the community
within the constraints of availabl f nancing sources and reasonable taling
policies.
City services must:
produce effective result ;
be delivered efficiently i a manner which is both timely and
' courteous;
be in conformance with a pl cable la�as; and,
be delivered within the co ext of high moral and eChical values.
Service delivery priorities inc ud those which provide public safety, health
and general welfare. Those ser ic s which strengthen all tl�e neighborhoods as
places to live, worl:, piay, l�e .du ated and raise families are of particular
importance.
City employees who are the age ts for delivering quality services and for
ensuring the successful attain en of established goals, shall be treated wiLh
respect and fairly rewarded fo s ccessful job performance.
GENERAL BUDGET GOALS:
GG 1 Maintain the is al integrity of the City's operating, debt
service and ap'tal improvement budgets in order to provide
services and to construct and maintain public facilities,
streets and ti ities.
GG 2 Maintain a es onsible and prudent fiscal condition and high
bond rating in order to minimize long-term interest expense
when financ'ng capital improvemen�s with an ongoing systematic
bonding pr gr which spreads the cost of the improvements to
benefittin c"tizens.
GG 3 Prepare a d nually refine written goals and policies to
guide the pr paration of financing, spending and performance
plans for th City budget.
GG 4 Coordina e ecision making for the capital improvement budget
with the op rating budget to make effective use of the City's
limited es urces for operatin� and maintaining facilities.
� 9 - 9� 9
GG 5 Present budget data to City managers and elected officials in
a form that will fa il tate annual budget decisions based on a
multi-year strategi p anning perspective.
GG 6 Prepare and evalua e tivity performance plans that relate to
financing and spen in plans in the annual City budget.
GG 7 Encourage citizen nv lvement in the annual budget
decision-making p ce s through public hearings and informal
meetings.
GG 8 Implement the "Re en e Center Concept" for flexible,
business-like man ge ent of budgets for Responsive Services:
• where a fund mana er is responsible for the execution of
program spending, fi ancing and performance decisions, based
......___...._........
on the law of su pl and demand, and within program a�ri3;<::;b:u�i�eC
..:::::.:::..:::... ....:...
parameters deter in d by City Council.
SERVICE LEVEL GOALS:
SG 1 Budget decision to increase a service level or add a new
program will be fi anced with either a new revenue source or
tax increase, o b a deliberate reduction in, or/elimination
of existing ser ic s.
Base decisions o educe service levels or eliminate programs
on citywide pr" ri ies and needs if r�venue sources are
inadequate to ai ain existing services at current program
levels.
Maintain progr mm ng flexibility to address priority user
needs based on hi torical usage and demographic trends within
service areas 'f service is provided at many facilities
throughout th Ci y and a service level reduction is
necessary.
SG 2 Incorporate s lf reliance in both the day to day operation of
the City and he development of its long range plans. A self
reliant City ak s greater use of its own resources, takes
care of its o nd creates its own opportunities for a better
life. More e 'fically, "Self Reliance" should:
- involve an e gage everyone,
- foster eco om c development in neighborhoods and downtown to
. expand the ta base and retain and create jobs, especially
for the d'sl ated workers and the disadvantaged,
- strengthe o r neighborhoods through service delivery and
cooperati n ith neighborhood groups,
- strengthe C ty government as an organization dedicated to
serving t e eople of Saint Paul.
3
SG 3 Avoid duplication o s rvices with other units of government.
Seek joint use opp tu ities for public facilities with both
governmental units nd non-profit organizations when effective
service delivery c n provided at less cost or no cost to
the City.
SG 4 Recognize that Cit e ployees are City government's most
valuable asset, an , s such, their concerns, participation,
and morale are cru ia to delivering high quality, efficient
services to the re id nts and taxpayers of Saint Paul.
SG 5 Employ good manage en practices when planning for service
delivery by includ'ng in budget requests money to pursue
activities, stich .
- office automati n nd computer applications that increase
• productivity;
- equipment moder iz tion;
- work-flow simpl fi ation;
- risk management em loyee safety;
- preventive main en nce;
- energy conserva io ;
- life cycle cost'ng and purchasing of equipment;
- lease-purcilase pt'ons for high cost equipment purchases
which reduce o er ing expenses;
- performance pl nn' g, reporting and evaluation;
- employee train'ng;
- employee well ei g;
- employee child ca e; and
- competitive bi di g for certain services.
SG 6 Modernize the ph si al and organizational structure of City
departments and ff'ces to facilitate better management of
resources. Crea e n environment which encourages innovative
problem solving nd pursuit of opportunities to improve
service delivery wi hin existing budgets.
SG 7 Provide adequate bu get resources to address the long-term
program needs fo e sential human service delivery
coordination, be te neighborhoods and economic development.
4
FINANCING GOALS:
FG 1 Finance essenti C ty services which have a citywide benefit
in the budget wi h evenue sources which are generated from a
broad base, i.e. pr perty taxes, state and federal aids,
assessments and ra chise fees. Finance responsive services
(where the indiv'du 1 served controls the use of the service)
with dedicated r ve ue and user fees which directly relate to
the level of ser ic provided. Minimize General Fund
financing assist nc to those responsive service activities
which have a com on good community benefit but cannot totally
finance expenses wi h user fees.
FG 2 Minimize the imp ct and use of property tax financing by
controlling cost a d by seeking alternative financing for
City services �ah ch focus on user fees for responsive services
and by the upgra in and/or enhancement of the property Lax
base.
FG 3 Refine existing ss ssment financing formulas and user fee
rate structures o ore accurately charge the costs of service
provided to the en fitting property owners and customers
served, while be"ng sensitive to the needs of low income
people.
FG 4 Support federal d tate legislation that provides property
tax relief and di ec aid to cities, without reliance on
__
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regressive forms f axation. S;�C;i'�� to
elimi.nate local nd ng of regional and state responsibilities
. Oppose legislation which imposes local
service mandates it out federal, state, or regional funding.
FG 5 Seek reform of Mi ne ota property tax laws to target property
tax relief to cit es to reduce tax base disparities, and to
more fairly reduc t e tat burden disparity among the
different classes of property.
5
BUDGET PREPARATI N OLICIES
The Budget Preparation Policies which ol ow provide specific practices
to be employed during budget preparat' n. The policies cover planning,
preparing, controlling and monitoring fo issues such as multi-year
forecasting, authority and accountabi it , cash flow, reserves and debt
repayment.
BackQround:
The approval of and adherence to th f llowing budget preparation
policies is a critical factor in ma nt ining the sound fiscal health of
the City of Saint Paul. The City's fi cal integrity is a concern of the
citizens and businesses of Saint P ul, of the buyers of the City's bonds
and of the bond rating agencies. he efore, policies which reflect
prudence, long range planning and oo management are essential.
GENERAL POLICIES:
B-lA ANNUAL ADOPTION OF COMPREH NS VE FINANCIAL PLAN
In accordance with the Ci C arter and State law, the Mayor shall
� �� propose to City Council b �:�a:�;�;;.;2::�: of each year a..
...... ..:
comprehensive financial p an for the next___calendar year.. ..�3y..._ ...
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;pair��1. After consider" g he Mayor's recommendations, the City
Council shall adopt the an al budget by October 25. Property tax
levies must be certifie t the County Auditor by October 25. The
comprehensive financial pl n for the City of Saint Paul is
composed of spending, in cing and performance plans for three
types of budgets: ope at'ng, debt service and capital
improvements. All bud et must be fiscally sound: the spending
plan (expenditures an tr nsfers-out) must equal, or be less than
the financing plan (r e es, transfers-in, and use of fund
balance) .
The annual operating u et is a 12-month ffnancial plan which
provides for deliver o City services; support and planning for
service delivery; ro ti e maintenance; minor remodeling and
repairs of existing tr ctures; acquis.ition..o.f..vehicle.s.,....mobile,
mechanical and offi e uipment :{.���.e. .�:::.;�:tM,,..;.�'��:;;:::��r?�11�#Ila�1!:�:�:�:�;; and
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other activities ha in an estimated useful life of less than
three years. Prima y inancing sources for the operating budget
are property taxes, fe eral and state aids, dedicated revenues,
user charges, fee 'nc e and grants. Two budget documents are
prepared annually: t e General Fund and the Special Funds
(internal service, en erprise, A't9tt':i�:�:;::;����k=
.... .:...:::..:.. . . ..::::......
G�a:�:�;�s, special ev ue, trust and agency funds) .
(continued on next page)
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The annual debt service budget p ov' es for the payment of
interest and principal on short nd long term general obligation
debt. It also provides cash for pa ent of the following year's
debt service. Primary financing so rces for debt service budgets
are property taxes, interest ea i s and dedicated revenues such
as tax increments,
""`ri�i;''> :::::'':'':':;:'.::�+��:<.:�Y�a�':�� and util t user char es. Revenue bond
��#�.::::::��.:.::��.�"�.::::.......::::::::.:..g.:::::. Y g
:............. .........:... .......
debt service for a self-support ng governmental enterprise is
appropriated in the enterprise' o erating budget.
The annual capital improvement u get (CIB) provides for the
construction or purchase of pr je ts having an estimated useful
life in excess of three years ot er than the acquisition of
office or mechanical equipment, m nor remodeling or repairs of
existing structures) . The CIB us identify all projects which are
proposed to be financed with he roceeds of general obligation or
revenue bonds, all aids, gran s nd special revenues received by
the City for financing capita i provements and all monies
appropriated by the City Cou il in the General Fund and Special
Fund budgets for capital projec .
The capital improvement budg t oes not finance vehicles or mobile
equipment. The annual capit 1 mprovement budget is part of the
five-year capital improveme p ogram prepared annually to finance
and plan the physical devel m t and redevelopment of City-owned
land, facilities and infras ru ture, as well as the inducement of
private development of Sain P ul's housing stock and business
properties.
B-1B TWO-YEAR BUDGET PLANNING
Existing City Charter and rd nances require annual adoption of
the budget. However, begi ni g in 1990, City Offices and
Departments shall prepare u get requests based on a two-year
budget planning process i o der to provide the Mayor and City
Council with better and a mo e complete inventory of long range
operation and maintenance ne ds. Two-year budget planning a��s
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�i��;�:���;�t:g:':;iri;]:9�� the Bu ge Office shall prepare for the Mayor
:.::::.
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and Cit Council two- ear �-n� s:e��.�.�i.���'�
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B-2A BUDGET AMENDMENTS DURIN T E YEAR: CHARTER POLICY
Annual budgets may be a en ed during the current budget year in
one of four ways, in a or ance with the City Charter:
1) Budgets can be in re sed by Council resolution if the Mayor
certifies that th re are available for appropriation total
revenues in exces o those estimated in the budget.
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2) The Mayor may transfer by a in'strative order part of or all
of any unencumbered appropri ti n balance within a
department, office, or agenc pon the recommenda�ion of the
Mayor, the Council may by re ol tion transfer part or all of
any unencumbered appropriat'on alance from one department
office, or agency to anothe .
3) The City Council may by res lu ion adopted by unanimous
affirmative vote of all me e s of the Council make
appropriations to meet a p bl c emergency as defined in
Section 6.06 of the Charte .
4) If the Mayor reports to t e uncil that the revenue
available will be insuffi ie t to meet the amount
appropriated, the Council sh 11 take such action as it deems
necessary to prevent or 'ni ize any deficit and for that
purpose it may reduce by re lution one or more
appropriations. If the M yo notifies Council of a revenue
shortage, he may recomme d udget amendments or he may use
his executive authority o ontrol spending so as not to
exceed available revenu s.
B-2B BUDGET AMENDMENTS DURING TH Y R: GENERAL POLICY
1) Use of Fund Balance as a inancing source for budget
amendments, should onl o cur when the spending plan covers
one-time expenses or p oj cts. Normally, fund balance will
not be used to financ o going operating liabilities in
mid-year budget adjus me ts. Mid-year budget adjustments for
ongoing operating co it ents should be financed with an
ongoing revenue sour o a transfer from another fund which
has an adequate ongo"ng evenue source.
2) A mid-year budget am nd ent must include a Fiscal Impact
Analysis which incl es an estimate of the next year's budget
impact for both spe di g and financing. Additionally, budget
amendments via admi is rative order shall be in compliance
with policy directi n s established in the adopted budget.
3) If the Mayor repor s o Council that both revenue and
reserves available wi 1 be insufficient to meet the amount
appropriated, the ou cil shall take such action as it deems
necessary to preve t r minimize any deficit and for that
purpose it may re uc by resolution one or more
appropriations or ap ly additional reserves. If the Mayor
notifies Council f revenue or reserve shortage, he may
recomrnend budget me dments or he may use his executive
authority to con ro spending so as not to exceed available
revenues.
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B-3 MULTI-YEAR POLICY DIRECTION AP RO ED BY CITY COUNCIL
The Mayor shall recommend for it Council approval, written
policy statements to guide the pr paration of the City's and HRA's
annual comprehensive financia pl n. The City Budget Director
shall be responsible for the oo ination of four policy documents
which provide multi-year poli y irection and bring focus to
strategic budget decision mak ng for elected officials. The
documents to be prepared and pd ted for the approp�tiate budget
cycle are:
- Budget Goals and Polic es Operating and Debt Service
- General Obligation Deb P licy For Issuing Bands
- Capital Allocation Po ic' s For The Capital Improvement
Budget and Program
- Housing and Redevelop en Authority Budget Policies
B-4 CAPITAL IMPROVEMENT BUDGET D PERATING BUDGET COORDINATION
Construction of capital imp ov ments require long term operation
and maintenance commitments reventative maintenance and repair
activities for existing cap ta improvements affect decision
making for reconstruction a d eplacement activities. The General
Fund's resources for opera in and maintaining capital
improvements are limited a d re strained than flexible capital
improvement financing sour es. Therefore, a priority focus for
decision making for the ca it 1 improvement budget through 1993ts.,
will be on those projects hi h reduce or consolidate operating��
and maintenance expenses. Of primary importance will be sewer
;;:;;;;:::.;:.;::.,.»:>;::
separation projects, i;�i`�:�:::`::.:i:.: . street ��� reconstruction
:;:.::::::.::::.::: ..
ar�:d ��lighting where
appropriate, consolidatio o recreation centers and
reorganization of Police nd Fire Station facilities and
equipment.
Remodeling or major repai o any facility which has a likelihood
of being closed because s affing limitations will be
prohibited. All request initiate new or expanded service
programs shall be consid re by the Mayor and City Council only
after a multi- ear anal sis t��::;:;�...'�':'::<;;'�i:�:�:a��:;`''��a;�::� has
y " ' y :.:::::::::::�:.:.:::::::::::::::::::::::::................
been prepared by the req es ing department or office. Such
analysis shall estimate he impact on both the capital improvement
budget and the operatio a maintenance budget.
The Mayor's Proposed Ca it 1 Improvement Budget..document shall
include an estimate of he �� impact on ����.;;';��X� operating
- - ---�-°
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ets �::::::,>:;.;:.;...:::>:<:;.;..::_>:>:>>;>: >;`:`:`:���:;:::�4�
budg ���.;;:�:he:>.:�����:>`��:;:e::>:::�:::;::.�:............. P J
........:.. ...:..:.:. ..... ..:.... ... .............
- - - --° ~�---°° ec mmended for �a�r� ��;���;ti:�. �te
For the purposes of th 1 90 budget, the City Council will hold a
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arinuaL scivicc �tt.�irges .Eo streeG ina�:ntenance and lvwn Squar�
Pa:rk the Capital Lnpr ve ent Budget and the General Operating
Fund Budget.
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B-5 MULTI-YEAR REVENUE AND E PE ITURE FORECASTS
In order to provide elec ed officials with pertinent data to make
decisions for multi-year bu get policy direction, the Budget
Director shall annually ro ide, with the assi$tance of affected
departments, the followi g ulti-year forecasts:
- A three-year Genera F nd revenue and spending forecast.
- A five-year revenue fo ecast for the Capital Improvement
Budget and Program.
- A five-year spendi g orecast for the General Debt Service
Fund. �
- A three-year reven e nd spending forecast for these sp.ec.ial
funds: Civic Cent r Street "_---`'�-�=�1��:�,�<�:�:;`>�1't�:::���:���`1�:�#g,
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Sewer Service, Wat r tility, and Building Inspections and
Design.
B-6 BUDGET PREPARATION AND CO TROL: AUTHORITY, RESPONSIBILITY AND
ACCOUNTABILITY f��::::;;� Y R, CITY COUNCIL� 8��;�`'::::��E����, CITY
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A comprehensive finan ia plan for the City of Saint Paul's next
calendar year must be re ommended by the Mayor, and is considered
and adopted by the Ci y ouncil. The comprehensive financial plan
is composed of budget f r operating, debt service and capital
improvements. The BL ge Director is responsible for gathering
arid analyzing depart en and office budget requests, and for
preparing the variou b dget documents for the Mayor's proposal
and the City Council s doption. While the Mayor has ultimate
control over the imp em ntation of all budgets approved by City
Council, the authori y nd responsibility for managing
10
Department and Office Direct rs Budget management includes long
range planning, annual bud e e aration ��_, _r
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and evaluation of results. ir ctors may delegate budget
mana ement res onsibilities o :�:�'�>�4�t::::::��� e��:»;`:::;�i�ti� fund and
Y P .........................:::::::..�::::::.::7.:::::::::::::
activity managers.
A budget is a fiscal plan f r specific period of time that
estimates financing sources 'an provides spending authority for
the performance of City ser ic s, programs and improvements.
A fund is a fiscal account or designating money and other
resources for the purpose o p oviding service, programs and
projects or attaining objec iv s in accordance with Mayoral and
City Council intent, admini tr tive and legislative policies, and
State and Federal laws.
An activity is a subunit o a fund. Each fund contains one or
more activities, a specifi ' a d distinguishable budgetary unit of
work or service. Activiti s re detailed levels of budget
spending authority created to accomplish one or rnore of the
approved objectives of the , fu d.
Fund managers are accounta le to and receive authority from their
_
Department}'�COffi�e Director or Division Manager, and ultimately
from the Mayor, City Counc'1 nd City residents and taxpayers.
Each fund manager is resp si le for correctly preparing and
submitting the portion of th City's comprehensive financial plan
that is provided by their fu . This includes a properly
completed budget request on isting of performance, spending and
financing plans. The per or ance plan is the fund manager's
estimate of the affordabl s rvice level desired by the Mayor,
City Council and the resi en s of the City. The sgending plan
appropriates money to pro id the estimated resources required to
effectively accomplish th p rformance plan. The financing plan
identifies the source of on y to pay for the s ending plan. Fund
managers ' ����; ���in���':..�e��±����.b�.�-�-�.�..�n� ���:
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forecasting significant er ormance, spending or financing
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11
Each activity manager share i the authorities and
accountabilities of the fum m �ager (as described above) ��i
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attaining performance objec iv s, approving spending payments and
guiding the day-to-day oper ti ns of their activity. Activity
managers report budget impl rne tation progress to the fund
manager.
Each fund and activity mana er shall see that services are
provided within the context of high ethical and moral values, and
in accordance with the cit r es and policies for accounting,
affirmative action, human ig s, personnel and purchasing.
The fund and activity mana er and Directors have the employees of
the Mayor's Office, the Bu ge Office, the Human Rights
Department, the Personnel ff"ce, the City Attorney's Office and
the divisions of Accountin , itywide Information Services,
Purchasing, Risk Managemen a d Treasury available to them as
resources to assist in car yi g out these responsibilities. Each
major department also prov de staff support for accounting and
timekeeping subject to Fin nc and Management Services Department
policies.
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B-7 PERFORMANCE BUDGETING
An Activity Performance la shall be prepared for each operating
budget activity. A perf rm nce plan is a manager's realistic
estimate of the service ev 1 desired by the Mayor, City Council
and the citizens of Sai P ul.
�'9- �'� 9
12
The plan must identify ongoin p gram objectives an,d
corresponding performance ind"ca ors. The indicators measure the
quality, quantity, effectiven ss and efficiency of the on-going
objectives. The plan should ls include specific project
objectives which will have re ul s during the budget year. All
performance at the activity 1 ve must be consistent with the
mission statements at the div si n, department. and City level, and
must meet the budget goals a p licies established by the Mayor
and City Council.
All activity managers must c mm't to performing at the authorized
service level once budgeted es urces are confirmed. This promise
is made evident by the manag r' signature on the Activity
Performance Plan. It is cri ic 1 then, that the objectives are
significant, attainable, and ac urately reflect the managers'
plans.
During the budget year, a m a r must prepare a "performance
variance report" whenever t er is a significant variance in
meeting the objectives iden if"ed in an Activity Performance Plan.
The responsible Office/Depa tm nt Director shall inform the
Mayor's Office whenever a v ri nce has a critical impact on
planned service delivery. he Administration shall prepare a
Citywide executive summary f he managers quarterly performance
reports and submit it to th M yor and City Council for their
review.
B-8 BUDGET DOCUMENT DETAIL
The Mayor's Proposed Budge s all contain line item detail for the
activity spending plan, a er onnel summary repox�t listing types
of positions for each acti it , and a correspond�.ng activity
performance plan. It shal a so contain division, department and
fund summaries for spendi d personnel; as well as a detailed
financing plan for the fu d. Spending, financing and performance
plan detail shall be list d or the current year's budget and for
actual expenditures, rece pt and performance of the two prior
years.
The City Council's Adopte B dget shall contain the same data as
the Mayor's Proposed, exc pt that the spending plan for each
activity shall be summari ed at the major object level. The
City's automated, integr e financial management system shall
maintain the line item s en ing and financing detail, and provide
access to managers throu h n-line computer inquiry and print-outs
of management reports an f nancing.
13
B-9 BUDGET ERCELLENCE
The City shall strive for budget xc llence. Annually the Budget
Office staff shall review and eva ua e budget process and format
with the process participants in r r to identify enhancement
opportunities.
The Budget Office should submit he City's budget documents to
Government Finance Officers Ass ia ion (GFOA) for rev�ew and
rating, and should strive to ob ai the Award For Distinguished
Budget Presentation with specia e phasis on the communication of
City policy and performance pla ni g, reporting, and evaluation.
BUDGET CONTROL AND MONITORING:
B-10 GOOD MANAGEMENT PRACTICES
Good management practices sha 1 e employed in preparation and
execution of the City's finan in , spending and performance plans
by including:
- Performance planning, re or ing and evaluation.
- Two-year budget plannin .
- Productivity opportunit es such as office autamation, work
flow simplification and ne technology applications that
increase service delive y.
- Equipment modernizatio .
- Risk management/safety pr grams.
- Preventive maintenance
- Energy conservation.
- Employee training and ec gnition
- Life cycle equipment ur asing and leasing.
B-11 ACCOUNTING SYSTEM BUDGET N OL LEVELS
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B-12 MID-YEAR REVENUE SHORTAGES
The authority to make expendi ur s in accordance with a City
Council approved spending pla i only valid as long as the actual
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ir�txet�t#� for t e udgets is equal to or greater
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than estimated. If during t y ar, the actual �ee�� :r��?ex3���:
a fund -�s "s� :e:::::::::�'�'?� as:�e�3:<:�0::::.:;e less than the Cit Council���
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approved financing plan, the fu d manager shall notify the Budget
Director and the City Counci R search Director of all significant
variances.
The Budget Director through co sultation with the Department
Directors shall determine i s ending reductions can be made to
offset the revenue loss. I s gnificant service level cuts would
be required, the Budget Di ec or shall inform the Mayor and City
Council of the amounts and se vice level impact. If there is a
desire to maintain service le els and use fund balance or request
a transfer from another f d, the affected Department or Office
may request and the Mayor a recommend to City Council a budget
amendment for their consi er tion.
B-13 YEAR END ENCUMBERED BALA E
Governments recognize th ir financial obligations for approved
contracts for goods and er ices that have not yet been paid
because service deliver is not complete, as "encumbering" .
The amount of City spen in authority encumbered for contracts in
process lapses at year nd creating a "Reserved" fund balance.
This "Reserved fund ba nc is used to finance the reappropriation
of authority to pay fo t e previous year's contracts from the new
year's budget. The Ac ou ting Division shall prepare one Council
Resolution to amend th c rrent budget to roll forward the
encumbrance obligatio of the past year.
This method of record ng and reporting prior year end encumbered
balances cioes not rep es nt an increase or decrease in net
spending authori_ty. t erely facilitates the recording and
reportirig of all exp nd' tures incurred in the current year against
the current year bud et
15
B-14 BUDGET REQUIREMENTS FOR CONTRIBUT ON AND DONATIONS AND SPECIAL
ACTIVITIES WITH PUBLIC PURPOSE
All private money donated, contr' ut d, or lent to the City for
operations, maintenance, purchas o equipment, supplies, land or
capital facilities shall be depo it d in the appropriate City fund
and accounted for as public mone t rough the City's existing
budget process and accounting sy te .
The use of private dollars to of se part of the cost of special
activities, such as recreation o ams, special benef,its and
exercise and training programs, sh 1 be included in a special
memo budget to be approved by C ty Council. The use of these
private monies may be accounted fo by special checkiMg accounts
which allow for efficient, resp ns ve service delivery to the user
of the special activity, withou t e normal time delay associated
with check writing and disburs en s from a City account.
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CASH FLOW POLICIES:
Background:
A basic rule of governmental finance is that municipalities recognize
revenues and expenditures according o und accounting principles. A
fund is a fiscal entity with a self- al ncing set of accounts that
record cash and other resources tog th with related expenditures,
liabilities and residual balances. Th se accounts are used to report on
the provision of particular service . Each existing fund is considered
a separate financial entity.
Another basic rule of sound financi 1 anagement is to maintain
sufficient operating cash in order o eet current expenditures. While
a budget may be balanced (financin p n equals spending plan) it is
possible to have a cash deficit. or example, if all spending is made
during the first half of the year, an all financing is received during
the second half of the year there il be a cash deficit until financing
is received. The amount of year e d und balance available as cash can
be adjusted over a number of years to allow for a positive cash balance
throughout the year. Adherence t t following policies should assure
a positive cash balance throughou t e year for responsi.ble bill payment
and program management.
B-15 MINIMUM CASH BALANCE GUIDEL NE
Each fund manager shall pr a their fund's annual financing plan
with the goal of maintaini g positive cash flow and a minimum
cash balance equal to two on hs of operating expenditures.
Managers of funds which ar m re susceptible to changing economic
conditions and have less c nt ol over revenue generation, such as
enterprise funds, should m in ain a minimum cash balance equal to
three months of operating xp nditures.
The Water Utility Enterpr'se Fund and the Sewer Service Enterprise
Fund should have sufficie t ash balances in their operating fund
at all times to cover the r ebt Service and Bond Reserves plus a
reserve in an amount suff ci nt to cover the operating and
maintenance costs of the nt rprise for the ensuing thirty-day
period.
17
B-16 PREPARATION OF MULTI-YEAR PLAN F S ECIAL FUNDS WITH NEGATIVE
CASH FLOW
A written multi-year plan for co re ting a projected negative cash
flow in any fund shall be requir d s a part of the annual budget
request process. The fund mana r' plan must be submitted to the
Budget Director and be acceptab e o the Director of Finance and
Management Services. The City ou cil may not adopt a budget for
any fund which has a projected eg tive cash position unless it
has an approved written multi-y ar plan for correcting the
negative cash flow.
If service or user fees are pa t f the financing plan for funds
which are operating in a negat ve cash position, the' fee
established should include an mo nt for working capital that is
consistent with the approved la for correcting the negative cash
flow.
Cash advances will not be ma t funds with a negative cash flow
unless there is a multi-year 1 prepared which identifies how
and when the advance will be re aid.
B-17 GENERAL FUND CASH ADVANCES MZ ED TO SPECIAL "������ FUNDS
WITH NEGATIVE CASH FLOW
Normally, the only circumst nc in which the General Fund will
provide cash to address ne ti e cash flow will be for s ecial
P
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,..;::::>�ay�.
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P..................g.................... ........ ............................................:....�?.:::::..::;::::::.......�...:.:.::::::::.
.......... .
;:»:::::r:;:>:::;-:;:<::`:::::»:>:::;:>:;z:;>:::;:;::;;::;::;::;;:<::;�.;::;;:::;::;.;::;:.;:r;:::::::;::;::.;r�:�:::>::::>::»>::::;:;r>:>::>::>:::;:>::>:::;.. .
�.��:�;�:::;;:��se_�:�nt�:1�t�:::;:��::::::��::.::::.;�:�:.;;:;;G1�����,. Any cash advance from the
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General Fund will be consi er d a recoverable loan. A plan for
repaying the cash advance us be prepared and aecepted at the
time City Council authori s cash advance.
B-18 USE OF CASH FLOW LOANS FR M PECIAL FUNDS
Recoverable loans can be a to funds that are operating with a
negative cash flow from pe ial funds that have sufficient cash
reserves. The cash-poor fu d will pay interesC to the cash-rich
fund on its loan at a ra e greed upon by the fund managers and
the Director of Finance n Management Services. Inter-fund cash
flow borrowing must be ec gnized by an interest-expense
appropriation in the bu ge , adopted or amended, of the cash-poor
fund, and by a revenue st mate for interest income in the budget
of the cash-rich fund.
18
B-19 GENERAL FUND AND GENERAL DEBT SE VICE FUND SHORT TERM BORROWING
The Budget Director, City Tr s er and Director of Finance and
Management Services shall jo" t recommend to the Mayor and City
Council whenever they believ i is necessary to short term borrow
to address cash flow shortag s. It is the City's intent to
maintain adequate reserves t p eclude the necessity for
expensive, short-term borrow ng
The City may issue Tax Anti 'p ion Certificates (TAC's) or
negotiate and repay short t rm oans, as needed, in order to
maintain a positive cash ba an e in the General Fund and in the
General Debt Service Fund. As required by the City Charter, any
short-term TAC's will be re ai before March 1 of the year
following the date of issua ce
B-20 PUBLIC IMPROVEMENT REVOLVI ND CASH FLOW
No General Fund money will be advanced to the Public Improvement
Revolving Fund for cash fl w. �--Construction projects financed
with special assessments w 11 require the issuance of special
assessment bonds to provid c sh to finance construction
contracts.
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B-21 MONTHLY CASH RECEIPT ESTI T S WITH BUDGET AMENDMENTS
Each fund manager shall ep re an estimate of monthly cash
receipts whenever a Spec' 1 und's annual financing plan is being
amended by Council resol tio to increase or decrease revenue
sources or receive trans er mounts.
OPERATING RESERVE AND YEAR-END FU D BALANCE:
Background:
City budgets can contain two t pe of operating reserves: one can be
provided for in the spending p an where money is appropriated for
contingencies; and a second ca b a designated fund balance. A
description of both types of r se ves follow:
1. Contingent reserves ar normally appropriated in the General
Fund budget. Tradi io ally, the City has had both a "General
Contingent Reserve" an a "Specified Contingent Reserve. "
The General Conting nt Reserve provides an appropriation for
unexpected expendit re during the budget year. The
Specified Contingen R serve, is a special appropriation
dedicated for a num er of particular uses. Although City
Council recognizes he need for the particular uses
identified in the S ec fied Contingent Reserve, they
establish condition t be met before the money may be
released. A Counci R solution is required to transfer money
from both the Gener 1 nd Specified Contingent reserves. A
transfer from the c nt'ngent reserve to a department office's
budget does not ca e net increase in total spending
authorized.
2. The second type of op ating reserve is a designated fund
balance which is m ne remaining from a prior year's budget.
It is used to cove u anticipated revenue loss, or for
specific spending ee s which will require City Council
approval to increa e otal spending authority. In limited
circ�uustances, a f nd balance designated for cash flow and
revenue loss secur ty may be used to finance unexpected
expenditures. A C un il Resolution is required to increase
spencling auttiority ' he existence of this type of operating
reserve reduces th n ed for cash flow borrowing.
20
In 1981 and 1982 state aids to Minnes ta Cities were reduced in the
middle of a budget cycle when the sta e ad to balance its budget to
offset a reduction in income and sal t x revenues when the state's
economy weakened. In 1982 the State Au itor recommended that all
municipalities in Minnesota maintain a esignated fund balance operating
reserve in their General Fund budget eq al to one-half of their city's
expected Local Government Aid (LGA) a ent. In Saint Pau1, for 1990,
based on the current LGA law, this r ve ue reserve would amount to
, , 98 ��:�_:;?�`i[�'�:;;t�I�;K'�.
A 1982 survey by the League of Minn so a Cities indicated that most
municipalities maintain fund balanc r serves in the range of 5� to 12�
of their estimated budget. The Cit o Saint Paul's designated fund
balance for revenue shortage was s' ni icantly lower than these figures,
but has been improving: In 1980 t e ity had a revenue reserve of only
$500,000, or less than 1� of the e ti ated budget. The designated
revenue reserve grew to 1.3� for 1 81 and 1982, was 2$ in 1983, was 4�
in 1984, and has remained at 5� si ce 1985. The 1989 budget had a S�
Designated Fund Balance of , , �&;.t:���:';;3�_� for Revenue Estimate
Security and Cash Flow (less than n -third of the amount recommended by
the State Auditor) .
Recent years' experience with mid ye r revenue loss to �he City
highlights the need for this rese ve After the 1982 budget was
adopted, Local Government Aid was c by $3,686,000, Homestead Credit
Payments were reduced by $708,00 a Northern States Pnwer (NSP)
Franchise Fee receipts were $395 00 short of estimates. After the 1983
budget was adopted, NSP notified th City that the franchise fee revenue
estirnate would be reduced by $50 ,0 0. In the Spring pf 1986, the
financing plan for the adopted b dg t had to be adjusted to recognize a
$2,055,000 revenue loss: $1,03 ,00 in NSP franchise fees, $918,000 in
General Revenue Sharing, $30,00 C unity Health Services Aid and
$77,000 in interest earnings. n 987 the financing plan had to be
reduced by $1,352,000 to offset sh rtages in taxes, franchise fees,
municipal state aid and parking re enues.
B-22 GENERAL FUND - APPROPRIA ED ESERVES
The City will appropriat a "General Contingent Reserve" in the
:...........................
General Fund that will ov de a minimum of , 2;�:�;;:>S�:fl:(3::;::for
P �8..�...�Y:::::::::::::::::::::::;..
unexpected expenditures. T e maximum for this �;ii���i�'����;�`d reserve
;�::i�ii;>;;�;c�;��t'i:�>�'::�::�?�a;?�:Q��: sho ld ot exceed 0.5$ of the total General
:�:::.::::::::::..::::::::::;::::.�::::::::::::.:�:::::...
Fund spending plan.
The City will continue o ppropriate a "Specified Contingent
Reserve" in �e General Fu d 1��:�:�:?,�:i:��t`:::��13�:1; that will provide an
amount •
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B-23 GENERAL FUND - DESIGNATED FU D ALANCE RESERVES
The General Fund's Designate F nd Balance for Revenue Estimate
Security and Cash Flow shall be no less than 5� of the annual
spending plan. It is appro ri e to have this essential reserve
grow to 10� of authorized s en ing by the year 2000. Therefore
the reserve should be incre se by one-half of one percent per
year. There shall be no pe ce tage increase in this reserve for
those years when the Gener F nd's authorized work force is
anticipated to be reduced re than one percent.
According to the Risk & In ur nce Management Society and a 1983
consultant's report, the b dg t should include a Designated Fund
Balance equal to .5� - 1.5 o the General Fund operating budget
for the following liabili ies:
Tort Liability
Employee Insurance
Workers' Compensation
In 1988 the City's Desig te Fund Balance was approximately 0.8�
for these liabilities. n rder to increase reserves to 1.5� of
the operating budget, th r serves should be increased to 1.15$ in
the 1989 budget and to 1 S� in the 1990 budget.
22
B-24 GENERAL DEBT SERVICE FUND - DESI NA ED FUND BALANCE RE3ERVES
The City shall continue to maint in the mandatory 5� General Debt
Service Fund reserve in order t pr vide for potential tax
delinquencies in lieu of a S$ o er- evy, as required by state law.
In accordance with the Bond Cou se 's recommendations for
financing the first year's debt se vice for planned bond sales,
the City shall levy property t es instead of relying on estimated
future revenues. This will re 1 in a more positive fund
balance. In addition, the Cit s all establish and maintain a
designated fund balance reserv f r Tax Abatements in the General
Debt Service Fund equal to 2.0 o the annual debt service tax
levy. The debt service reserv s all be established over a four
year period beginning in 1990 n ending in 1993.
In accordance with the federa a itrage provisions of the Tax
Reform Act of 1986, the City us rebate earnings on investments
which are in excess of the ra e n the bonds. The rebate rules
apply to bonds issued on or a te 9-1-86. The City shall
designate an Arbitrage Rebat Re erve for the amounts owed the
federal Treasury.
The City shall budget the pa ou to the U.S. Treasury for the
budget year it is due.
B-25 SPECIAL FUNDS - APPROPRIATE R ERVE
All special fund budgets wi 1 nclude an appropriated reserve for
expected salary and fringe en fit increases. Unexpended prior
year salary and fringe bene it money will be considered in
establishing this reserve f r he new fiscal year. Any other
appropriated reserves must id tify specific uses.
B-26 SPECIAL FUNDS - DESIGNATED FU D BALANCE RESERVE
All special fund managers ho ld strive to maintain operating
reserves that provide suf ic'ent financing security to ensure
provision of basic servic s uthorized in the annual budget. All
Special Funds should main ai a sufficient fund balance reserve to
cover, as a minimum, the as requirements outlined in Cash Flow
Policy B-15 and a minim 5� Revenue Security Reserve.
B-27 BUILDING INSPECTION AND ES GN DIVISION - FUND BALANCE
Because of the volatile at re of the construction activity in the
City, steps should be t e to achieve a designated fund balance
for revenue security eq al 0 40� of the annual spending plan.
This reserve can be use t prevent layoff of specialized trade
inspectors
23
B-28 CIVIC CENTER AUTHORITY - ��A��i!'::::��1:RNI:..::.�� PRIORITIES
...................... ....�:::�:•:.
Civic Center Authority Resoluti n o. 2505 established priorities
for the establishment and rese e f retained earnings for the
purpose of providing security or the financing of fu;ture lease.
pa ments under the Civic Cente L ase Agreement�;;;:;;.:��s.�:;�:.;:;;e;:;:�i�:�:;:;:::;�' ;4P�
.....y.....................................:::::::::::::::.::::::::::::::::.::::::::::::::.::::::::.:.:::::.::::::::::::::::::::::::::.::::;::.:::.�:.::::::..��..'..�..:::::::::.:::.:::..�.:::<:;�.:.....
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re��: a:�:r;:::>a�d::::::tt�ax����s�n:e:�:::>::.;ru:::��:� ;::>:a d::;>:£a�:::>:x�e�<::::�� :�:��;1:::::>::.. :�rvve����
:.:...:::.::::::::::.:.�:::::::::::::::::::::::::::::::::::::.P:.;;:.;;:.�:.;;;:.;:.:;.;:.::::::::::.:;;;.;:;.:;;;:::.:::::::::::::::.:::�?::.�::::::::.::�!!�?:::::::.:::::.:�::::::::
:::>::>;:.;:.;.:.;>::.;:.:;.;:.;:.::.::........................................... ........ .. . ...
p�n�;e:�ts;%;. The resolution clar fi s that the aecwnulative, rather
than annual, excess of revenu o er expenses is available for
allocation. Retained earning i defined as the aecumulative
excess of revenues over expen es as reported on the Civic Center
Operating fund balance sheet. T e priorities are:
l. Maintenance of an adequa e orking cash balance in the Civic
Center Operating Fund.
2. Repayment of any advanc s om the City of Saint Paul General
Fund.
3. Major repair/maintenanc p ojects as approved by the Civic
Center Authorit�.
4. Annual payment to the C ty s Civic Center Lease Fund for the
financing of Civic Cen r ease payments in accordance with
the Sale/Leaseback Fin nc" g Plan, which allowed for the
remodeling of the Civi C nter Ramp and Wilkins Auditorium.
S. Establishment and main en nce of a Sale/Leaseback Maximum
Lease Payment Reserve or the purpose of providing security
for the financing of t e Civic Center lease payments.
6. New capital improveme t rojects as approved by the Civic
Center Authority and he Saint Paul City Council after review
by the Long Range Cap ta Improvement Budget Committee.
7. After consideration o i ems one through six above, any
remaining unreserved et ined earnings will be available to
the City's General D t ervice Fund for debt service
payments on general bl'gation bonds issued to construct the
Civic Center Arena a d arking Ramp.
Deviation from these gen ra priorities must be approved by
resolution by both the C vi Center Authority and City Council.
B-29 SEWER SERVICE - FUND BA NC
State law requires the it to undertake a ten-year combined sewer
separation program. .... ... .::...:::x:>::>::� ?,.� ......... :.�, �31
..�.:..:::...::.:: . ... . �
.:::.:..:..:::::::..:::::::..:::::::::::::::.::::.�:::::::.:. . . ... .... .. ...:::.;.......::.: . : ..
::. ..... �n o 0
.. ..
v d - to finance its
� Se er Re enue Bon s i�r�vv
�:�1��'<'?:��i`e:;;:?�;i��';;'::is s:u��i
.....................:...............
:::::::�;>:>::::<::::::.�::�:::<:::::>:>:.>:<.`::;:::<;»<::»>...;>..�>�:::.>.:.::>::»<.,.<;::>::>::.<:;::>:::<.>.::::.:<::
local share of::;::h�:::�:::.::�?.::::�.,������.::�:��:�#:::;f��'�!��
.... .....
. . .
��s. A designated fu d alance equal to the maximum annual debt
service payment must b m 'ntained to secure annual debt service
payments. Proper rese e should be established to account for
the construction money fi anced with the bond proceeds.
..........................................................
.::: :..... ..............................................
B-30 STREET :::<:� . �I :::AND:::�I:�#i��+� - FUND BALANCE
.................... .......................................
The Street �`'.;a:�:x:;:;:�z�r�::;;:��:����;ti�'��::::;Fund should include a
. ... .......... ............:::::�:::
:::..::.....:::::::::.........:.:::::............
designated fund balan e or financing two extra snow emergencies
in addition to the fo r mergencies budgeted in the authorized
spending plan.
24
B-31 TRAFFIC, SIGNAL & LIGHTING MAINT NA CE - FUND BALANCE
Because almost � ��$�`�"�� the r e es for this fund cbme from
...................
...................
billings to the General Fund, t e nd balance shall not exceed
}8� :�;�?� of the annual spending la .
B-32 WATER UTILITY - FUND BALANCE
Because of the unpredictabilit o weather, the fund should carry
an operating cash balance equa t one month operating expense to
provide sufficient reserves to ma ntain an adequate water supply,
treatment and distribution sys em, as well as appropriate debt
service reserves required for ou tanding revenue bonds.
DEBT SERVICE - TERM OF BOND ISSUE:
Background:
When bonds are issued, the interes r te charged and the total interest
expense incurred by the City are d pe dent on the length of time over
which the principal is repaid. F e ample, a bond issue that is repaid
over 10 years will receive a lowe i erest rate and will require less
interest expense than one which i r paid over 20 years. On the other
hand, the advantage of longer ter b nds is that the repayment schedule
may be a closer match to the usef 1 ife of the project.
Payment schedules for General Ob ig ion Bonds usually require interest
payments twice yearly, starting pp oximately six months after the date
of issue;' and principal payments on e yearly, starting approximately 12
months after the date of issue. No mally bonds are issued in February
or March before the beginning of th spring construction season.
B-33 BOND REPAYMENT SCHEDULES
Bond repayment schedules ho ld be structured as follows:
l. The maximum term of ap tal Improvement Bonds authorized by
state law will be 1 y rs.
2. The term of :5;�tis�e`r;:::��`:d::<::::a��� Revenue Bonds for the City's
sewer projects��will be 20 years or less, depending on market
conditions.
3. The term of Tax In re nt Bonds will be t�te shortest time
possible to minimi e 'nterest expense wit'hin the limits of
the tax increments av ilable to finance annual debt service
payments.
4. The term of Reven nds will be structured to match the
revenue flow asso ia ed with the specific project.
25
Elements of this policy may ne be modified in response to
changing conditions in the deb m rket. On a yearly basis, the
Director of Finance and Manage en Services, the City Treasurer
and the Budget Director, toget er with the City's fi$cal agent and
bond counsel, should analyze w et er current market conditions can
support the desired repayment ch dule for the bonding identified
in the adopted budget. If ma e conditions require-��at a bond
sale be structured in a manne t at is not consistent with this
policy, City Council's approv 1 hall be obtained prior to the
bond sale.
B-34 CERTIFIED LEVIES FOR GENERAL B GATION BONDS
The City shall certify the t x evies required for each General
Obligation bond issue to mai ta n a positive cash flow. The
annual budget will include t e equired amount des�gnated for
subsequent year's debt serv' e. The annual budget for the General
Debt Service fund shall inc ud an appropriation for debt service
payments for pending bonds ro osed to be issued in that year.
The appropriation shall be or both the current and subsequent
year payments. The levies mo nts should be based on proposed
bonding in Policy F-6.
B-35 SCHEDULING OF BOND SALES
The City shall strive to s 11 its General Obligation bonds before
March 15 each year in orde t have bond proceeds in hand before
spring construction contr ts are let. If it is necessary to sell
Tax Anticipation Certific te , they shall be issued at the same
time the City issues its on -term debt (See Policy B-19) .
90GOP02 May 18, 1989
� 9- 9� 9
6
FINAN IN POLICIES
The following Financing Policies' re ate to the ma3or sources of
financing for City budgets: prop rt taxes, state aids� bonding. utility
char es ��-___-___' ari�^#;i��::;<:��:";:::..?ci;��;��a�'���:s:, user fees, grants and fund
g � „„ __�
- - -
::::::::::::::::::::::::::::::::.::::::::.. ...:..:..:.. .::..:.
transfers. The policies address is ues of financing priorities, limits
and estimation in a general and pe ific manner.
GENERAL POLICIES:
BackQround:
Since 1982, the annual budget p ep ration process for the City has
emphasized generation of non-pr pe ty tax revenues. Given recent
fluctuations in General Fund re en e sources and federal grants, prudent
projections are preferred when st mating revenues.
F-1 FINANCING ESTIMATES FOR T E ITY'S ANNUAL FINANCIAL PLAN
A detailed financing plan (r venues, transfers in from other funds
and use of fund balance) us be prepared for all City funds
showing public purpose, i o der to ensure that the City's Annual
Financial Plan is compreh ns ve and complete.
The financing plan for ea h udget being prepared should be
estimated in the followim m �ner, unless prudent judgment
dictates otherwise:
1. Revenue controlled y tate law will be estimated at the
level specified by he law, or the amount estimated by the
State Department of Fi ance, whichever is more current.
2. Revenue from Federa , tate or foundation grants will be
estimated at 100$ o t e expected grant amount, if a grant
award notice has be n eceived. For pending grants, the
revenue should be e ti ated at 90� or less depending upon
the history of suc ss for the particular grant source.
3. Revenue that is su 'ec to fluctuation will be estimated at
97� of actual expe te collections.
4. "Transfers In" can e ecognized as a financing source only
if there is a corr sp ding "Transfer Out" in the spending
plan for the fund e e the money is to be transferred from.
(continued on next page)
27
S. An estimate of use of undes gn ted fund balance will be
prepared by the fund manage , nd will be consistent with
the fund balance policies ' e ified in this document.
For the General Fund budge , epartment revenue estimates
for the actual amount expe te to be received should be
submitted to the Budget D" ec or. In order to prepare
General Fund cash flow es im tes, department personnel must
also submit an estimate o c sh receipts by monCh for each
revenue estimate.
F-2 NEW REVENUE OPTIONS
If existing General Fund finan in sources are not a�equate to
maintain all existing service at current levels, th� following
revenue sources will be consi er d for use in financing City
services:
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Sk wa 0 eration and M in nance e:�x:�°�i�::::::�1?i$'�` �:�
YY P �::,...,,...,.�............:::::::.:.�.::..:.
Street Lighting and Tr ff'c Control �e:�ri;��i
C�t��...�� :.::::...:.:. ..
.::.::.::.:.�.:..:. ......... ::::::::
Winter Street Maintena ce S:�rY�:G�'::::��a�`ge�
Paramedic Fee For Fir t id Services Without
Transport
Economic Planning Ser ic Fees
In addition the City will t" ely lobby for State and
Metropolitan funding for t e peration and maintenance of Como Zoo
and Conservatory and the S ie ce Museum complex, Metropolitan
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o er
ation an
d
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maintenance of regional p ks; and Itamsey County funding for roads
and bridges.
PROPERTY TAX FINANCING:
BackQround:
The financing of City service h shifted toward local sources,
primarily the property tax an u er fees, due to federal and state
budget policies enacted while th economy was in a recession and efforts
to "reform" federal and state ta laws.
A major Saint Paul budget go 1 ntinues to be "to Ininimize the impact
and use of property tax reve ue y controlling costs, and by seeking
alternative financing for Ci y ervices and by the upgrading and/or
enhancement of the property ax base. "
2
F-3 PROPERTY TARES FOR THE GENE L FUND
The City shall strive to h e he percentage increase for the
property tax levy for the en al Fund budget equal to or less
than the average annual ra e f inflation, as measured by the
Consumer Price Index (CPI) fo the Minneapolis/Saint Paul area.
Where the percentage incre se in the property tax levy is greater
than the CPI-measured infl ti n rate, the City will first attempt
to achieve a balance via s en ing plan reductions, application of
excess reserves, or other ev nue increases before considering an
increase in the property t x evy. The percentage increase in the
property tax levy may be g ea er than the CPI-measured inflation
rate, if one or more of th f llowing conditions applies:
1. There is a dollar-fo -d llar reduction in assessrnent
financing for existi g ervices for street maintenance.
2. If new commercial a i dustrial developments are generating
the taxes. (Exclude i flationary increases on existing
development and tax f om projects within a tax increment
district. )
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F-4 PROPERTY TAXES FOR THE GE E L DEBT SERVICE FUND
The City shall minimize t e roperty tax levy for debt service for
General Obligation bonds. E rnings on bond proceeds shall be
deposited into the Genera D bt Service Fund rather than into the
Capital Projects Fund, u es otherwise specified by Council
resolution or Federal la p rtaining to arbitrage.
All interest earned on t $ 4,402,000 Capital Reimbursement
proceeds from the 1988 S e Revenue Bond issue shall be used to
reduce property tax levi s or general obligation bond issues.
Debt service for all out ta ding General Obligation Bonds issued
for sewer construction ( ot Capital Improvement bonds and Water
Pollution Abatement bond ) hall be financed with user fees
collected in the Sewer S rvi ce Fund instead of a citywide property
tax levy.
�9� 92 9
29
F-5 CERTIFIED TAX LEVY REQUIREMENTS OR DELINQUENCIES
For the General Fund budget, an mo nt equal to two pe�cent of the
property tax revenue identified n he adopted financing plan
shall be included in the certifi d ax levy for delinquencies
(shrinkage) .
For the General Debt Service Fu d dget, no excess property taxes
shall be levied for anticipated ta delinquencies. Instead, the
City shall maintain a five perc nt mandatory reserve as a
designated fund balance to offs t ax delinquencies attd to improve
cash flow.
CITY BONDING FOR 1990 and 1991 (BIEN IA CIB) :
BackQround:
The 1986 Joint Debt Advisory Committ e, representing the Saint Paul
Board of Education, the Saint Paul P rt Authority, the City of Saint
Paul and Ramsey County, established he following major goal: "By 1992,
the Maximum Amount of Overlapping G e 1 Obligation Debt For The Saint
Paul Tax Base Should Not Exceed 3.5 o the Estimated Market Value Of
Taxable Property. "
In order to meet the 1992 overlappi g ebt goal, the Saint Paul City
Council on March 12, 1987 adopted t e ollowing goal: "The City of
Saint Paul will strive to have its ir ct debt be less than 2.5� of the
Estimated Market Value of its taxa e roperties by 1992."'
Based on the bond issue assumption s mitted to the Joint Debt Advisory
Committee, the annual average amou ts for new general obl.igation debt
for the City of Saint Paul between 19 7 and 1992 are:
$2,000,000 for tax increment fi anced bonding,
$2,900,000 for special asses me t street paving bonding,
$13,300,000 for property ta fi anced bonding, and
$4,800,000 for interest fre s te loans for the combined sewer
separation program
30
F-6 MAXIMUM AMOUNT OF GENERAL OBLIGA IO BONDING FINANCED WITH A
CITYWIDE PROPERTY TAX LEVY
, > ,
;The ;1�8 J int;:Deb� Advisory.Committee
projects <;the s'ale of up to $14, 0; 00 in Gap:ital 7m�ro�emen�
Bonds �,n ;1990 :and �1.4,8Q0 000:i 19 � The C I B < Committee:and
Mayor are; teques�ed: �o recommen c `. i�al: budgets l.imit,ing C I B.:
bozidin� to $3:2';;OOO,E)0�1 �.n 199a nd:$12,6'00 000 in :1991.'.; The
: ;
hudge�s for �.990 anci 1991 bot�di 'houl�i be ieducecl b�cause Che
g >
Ci:ty', issued an; extra $1.�;�00,00 2' unplenned: gene;ral jobligat�.an
bonds in 198� for Coma Gonserira or:. anei:Wainer/Shepa��. Roads:�ri
ordez fio have s�ate. �,oans �o,r s we sepazation �orgiv�n The!
Couricil may increa�e �hiis amoun 1'; (1) :there �s ai3di�ional
unanticipated :state:: revei�ue ass st :nce, i(2) the 19.90 property �ax
levy for '�he G.eneral �'unci Oper �n ' Buc�get is lessi than the 1989
levy after adjustment £or infl tio , or ,(3) a;ny co:mbis�ation of .L1)
or <;2) . The C: I B,:: Committee o ld rarik pro�ects up to a maximum:
1'imi;t of $14,0;00,000 in case t e ouncil is able to increase Che
C 1.'.B funding limit It is a ti ipated that only Capital
Improvement Bonds will be issu d nd that they will finance
prioritized redevelopment acti it es ' which were
_ ...._ _._.. ___ _.......
previously financed with ' ' Urban 3.2enew�L bonding
authority DebC servYeeifor <a y enera'1 Obligat�.on Bnnds.issued
tor `sewer ��a�ects :sha11 be £i. an ed by Sewer user; revenues:
, .. ,. . _
instead.;af �ax: lev�ies ;
F-7 SPECIAL ASSESSMENT BONDING FO S REET PAVING
The City will issue special a se sment bonding to finance 25$ of
the cost of paving streets fo t ose projects prioritized in
conjunction with the Combined Se er Separation Program and the
Better Neighborhoods Initiati e. It is anticipated that the
amount of bonds issued will b a proximately $2,800,000 for 1989,
, , $2,9OCi,000; fo 19 0 and � $�3,3:40,OQQ for
1991.
F-8 INTEREST-FREE STATE LOANS FO S WER SEPAR.ATION
The City �� accepte;d from he State of Minnesota interest free
loans to help finance an acc le ated combined sewer separation
program. The 1986 Legislati e lan was for the City to pay back
the principal amount of the oa ten years after the money is
received.
State interest-free loans f r e sewer separation program:
..a ..�.._ G_v.
�'�- 9-� 9 I
31 �
Year Loan Received: Amount For on truction Financing:
Actual 1986 2, 16,500
Actual 1987 2, 16,500
<,<,,.;,»>»>�,� T__�_..:_ _
Ac�u:a:l �� 1988 2, 16,500
AG�tu:��' �z 1989 , , L#:::::::�:><;;�'
Action approved by the 1988 Legisl tu e forgives `-:`�-�- '-°� the
re a ment a£ these 1,oans p�rova;�led he ��� issued $1�3 5 �rtil3.a�on �.ri
Genera7, Dbliga��c�n Bot�ds b� �'�z7;�, �S ��1 �[a�ch �, 7,9$�, �he
Gifiy i.ssue� $5 rn�.11�.on �or <�he.;:;c�; � ns�.ir�aroxy.pro�ec��ana $5;:5
mill�on �o� Warne� �ii�3 Shepherd �t d ec4rtstru��ior► ::
............ . I
_............................:.::::.::::::.:::.:...::::::::::::::::::::.::::.:::::::::::::,:-::::::::;::.;:.;;:.;::;:.; ;:;;:;:;;.;:.;»;;;::::.;>;;;;:;.;:.;;;:.;;�.;:<.;::.;;;;;:.:::.;::..::.,,..:.>;;;,.;:;,::.,
�: $2,.416,S.00 wa.�:�: b� zec�3�e�i b3r �he'::�.�y; as;Par� of.:it�s $�,i�l�+,£�52
grant : xt ra��� �oG be con��'de��d>;<a;:>�aa
. ... ........ I
F-9 TAX INCREMENT BONDING FOR ECONOMI D VELOPMENT
Revenue bonds are preferred to g er 1 obligation bonds for the
purpose of financing the public ' p vement component of economic
development or redevelopment pro ra s.
Projects proposed for financing it Tax Increment Bonds must meet
i
the requirements established in he document: Saint Paul Capital
Allocation Policy, :1:9>9(?:;�<3:;9;�:�i:, sp ci ically policies ° ' --a D '
F 1, :;F' 3 a;itd �' :4 The use� of gen ra obligation tax increment
bonding will be limited to those pr jects where there is a
significant public purpose invo i a City owned facility when !
revenue bond financing security is inadequate, and provided a �
contractual agreement exists wi h e benefitting developers of �,
the related private taxable dev lo ment. I
No General Obligation Bonds wil b considered as a financing
source for the Tax Increment Di tr cts until the Department of i
Planning and Economic Developme t nd the Budget Office present a I
status report on all existing T x ncrement Financing. �
F-10 REFUNDING OF GENERAL OBLIGATIO B D ISSUES I
If interest rates for general bl gation bonds drop below the �
rates of the bonds outstanding fo existing general obligation �
debt, the City will consider r fu ding allowable bond issues if
the projected savings exceed i su nce costs plus $50,000, and
provided no significant up fro t ash payments are required. The I
calculation of savings must u p esent value analysis. (
I
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GENERAL FUND TRANSFERS FOR THE FINA CI G OF SPECIAL FUNDS '
BackQround: '
�
I
In recent years, money from the Gen ra Fund has been transferred as
financing for several Special Fund ud ets. Transfers have been made j
for the following program areas: P an ing and Economic Development,
Winter Street Maintenance, Tree Tri mi g, Swimming Pools, Municipal
Stadium, Housing Information, Util'ty ate Investigation, Cable TV,
Employee Picnic and Training, Join P chasing, Building Inspection and
Design, and Alarm License Activiti s.
Normally, the percentage increase n General Fund transfer to the
financing of a special fund budget sh uld not exceed the percentage '
increase of the General Fund budge a a whole. Fund managers for
special fund budgets should prepar t eir financing plan accordingly and
should recognize that any deviatio f om the norm is a policy decision
for the Mayor and City Council.
F-12 LIMIT ON GENERAL FUND TRANSF RS TO SPECIAL FIIND BUDGETS
For 1990, The General Fund DG T REVENUE IS EXPECTED TO INCREASE �
NO MORE THAN 3-8� :5� over 1 89, thus financing transfers to i
special fund budgets should no be more than 3jk :�;$ above the
transfer amount identified 'n e adopted 1989 budget. This 3jk �;� ,
transfer increase limit for 19 0 may be exceeded if a special fund '
budget has a net reduction n ther financing, provided that the
total 1990 spending increas i less than 31k;5:9i, and additional
personnel are not requested i these conditions exist, then the I
General Fund may provide a in ncing contribution of..up...to 10�.
::.:::::..;:::...:;::;::;:;�>:>�;:::;:::�:.�::...:: �
�:��::::�:�:$::>:::���.�;��:��..:�����.as�:..�.:m�:: .::���:..����,.��Y..U�..�..d���...��...�
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� ::.::�1::::>:�i�n�<:>b��1 :et<;::s>::;:nv�>-�. :����:a�::;;:�u�d<:::��?�enu�::::::��.. �c�:�<::::�n��:�ase �
s{>`,:e�.�,......:::...:......:..:........... ..
...F........................................ ..:::::�.::.::::::.::::::::::::.:::::::.:::::::::::::::.:::::::::::::::::.;�::::::;._.:-;�.;::;.;:.::::.:.......................................
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.;:::.,:�,.:.:�..:...,...::;:<:: ::..`'::::::;::::':::.:::::::.`::: .:'.::.;. ::::::::::..`:::>��>:;: ':::<�:`:�',;.,.:.;;:.;.:<:.::
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m�s��:::::::���:�::::::�:?�:>::>:��>:;::�:�"::::::���;:::��t.. �<:>:� ....�...�.�....�:t�.�::.�he.:::�'�:t�. :::�,�;,:7.49.Q::::�.,�:::7..�.s.�
.:::.�::.�:::.:::::::::::::.:�:::.�::::::::.:::::.:::::::::::::._::::::::::::::::::.::::.�:: :::::.�::::::::..�..:.::::::...:.:.:.... i
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� �:tiia;n::::::���::::;:�:��:�>:«�iai�'�o�:�:�e:rl;:;;:�?.:::.:.:gs;;::>� ,
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F-13 BUILDING INSPECTION AND DE IG FUND mn�»c.r.��n TTVTT ������.:.;.:��;X� i
For 1990, the General Fund , �
>::::<::>:>:<:>:::::>::<:;.;;;��--�::::...�.,.:::.
;ap.p�;o;p�`fa;G:ioi:� to finance t e ity Architect's general annual.. ....
>:.;::::;;:.:::::::..:.
inspection of City owned .b .il. .ings.>.;�a�:�:7:;<�� ��.fi11� �4 $��,'Of}�3,. .;
� ,::.;::::.: , i
Paym��st wa.�.� �equi��. a..��.�. ...�t..��r a ��s���.p�ion..�..�....s�:�:��ea
;;:.:;.;;:.:.:::...::.....:...,... ........ . .... ......... ...... :::::::.�::::::.::..:. I
p�t���;�t�d.
i
3
All design costs, incurred y he City Architect's Office for
designing capital improveme ts to modify existing City owned
buildings, shall be charge to a department's capital improvement
project account. City dep tm nts do not have to pay for design
costs which exceed the prel'mi ary estimate unless a capital
improvement budget amendme i obtained prior to incurring design
cost overruns.
F-14 "T"'�c-STREET "•T"'""'""",^� Pt�,:R::::;AND:::::;�I:EA;NIN� FUND TRANSFER LIMIT
The transfer limits establi he in policy F-12 apply to the
financing for Winter Street Ma ntenance. Citizen requests for
improvements in winter stre t aintenance will attempt to be met
first with no extra cost so ut ons. Examples of �Chese are better
enforcement of snow bird or in nce and changes in deployment of
snow plowing equipment. So ut ons that have extra costs will be
financed by either a reduct"on in Summer Street Maintenance or an
_ _. __ __ _ _..
.................. ....................
increase in --_________` �aniria:.:�:::;::::e:rv;ic:e charges.
;
SERV'T:C� CHAEtG�fASSESSMENT FINANCI G OR OPERATING AND MAINTENANCE
BUDGETS
BackQround:
..........
, Service c ar es are levied aii;z�u�:l;l� against
:::.::::::.:....
individual properties to ' ' '
o§�
>::>::>::»::>: :»:>::;;>:,>::>:::<:>:»>::»:>::;::>:::>::>:;:::>::>:<:>:;�:<::<:>::>::>:::»::>:., ::.::::<::<::<:>;:>:>::>:::>:::>«:».«:»>:;;:::>::;;::>:
`'"'ie <«::``.:o::>�h . . .
p�s' >:::>r:e:£�:e�:�::::::t�e:<>:cos:�::::>a:�:::::: r .ui ;�:n :<:::::ut;�:l:�cs<:::.se;r;v.ic...:..::::�..:::::.._...........
..;;;;::;.;;:.;:.;;;:.;:.;;;:.;:.;;:.;;:.;:.;::;<.;:::;:.;;;:.;;;;:.;:.;:.;;;;:.;:.;:P:.;;.;;;;;::.;:.:::.::�:::p:::>::::.:::::::::::::;.::.::..:;:::�:::::::::::::::::::::::::::::
�ti:.,er�:�es;.
�:.:.::::p::.:.;..::::::::..:
The primary advantage of using ;�er'v:�;�;�:;:;;�1�:�:�g� financing is
:. .:.
that, in theory, those who ' rs�e�.ve a particular service are
....::::.;:.;:;;>:;:...:::.;;;;;;;...: ;:;:.:::<: .:.>..:.:;;:�:
those who pay for the service. �ei;St:i�e::;:;:clia��,e financing ;a�:s;o
allows for the recovery of the co ts of providing public services from
properties that are generally exe pt from other forms of taxation. Two
disadvantages associated with s�ax'u;i:�:e::;:;:ckia��;e': financing are
its disregard for the property ow er s ab�ility� to pay the �±9-�
»;;»:;.;>�.;:.;::.;:.:;;.;:.,...:,.:.>.:,:�".
��:�ri�e:::;��i:�;�'''�', and the negative as flow resulting from collecting t e
�����:�t�;�'g� after the servi e s provided and all costs have been
incurred by�� the City.
In recent years, street maintenan e, tree trimming, and Town Square Park
operating and maintenance service h ve been financed with spee�s�
��-_-=-- `� ari:i�ua�::`:<;se�v�:c�<;<c�i�i:r'��';.
...:..................................................:::::�:::..:
While street sprinkling assessmen s ere initiated in the early 1900s,
_ _._ ..._.__... . ..__ _.
property owners have been �.�:nu���;�i:;::;��i;�:�gi�d to cover 60$ of the
cost of summer street maintenance i a six category service level
program, since 1973. A recent hi to y of the rates charged per foot of
street frontage for residential s re t maintenance service category is:
�n�� ���o i n�n 1980 1981 1982 19 3 984 1985 1986 1987 > : :�'.::;?3;9� �: �
.... ...
.�-..:..�,.....�..:;,..�,.�:�
�.�1— .�� .44 .5 0 .7 8 .7 6 S .6 S .6 9 .8 2 '::::;:;9:2;;:;::::::::::::''>.'9:�:
. i.
34
For a number of years, ��___--____- 5�:::;:;:�'C;;::;:�k#�<�'";e�, were also used to
_ __�
.::. .
- ::..:. .. :...:... ...:..:..:: ..�.:..:.
finance tree trimming and maintenance. T e City was divided into five
tree maintenance districts and each di tr ct received services once
every five years. A recent history of th rates charged per foot of
street frontage is:
1975 197 1 82
.42 .99 63
Tree trimming activities were suspend d uring 1977 and 1978 at the
height of the Dutch elm crisis and we e ubsequently financed from state
grants in 1979, 1980, and 1981. In 1 83 the City Council eliminated
,�� _ __ - s�r��ce ��arges for tree ri ming. --, `-° - - Currently, '
_�___.___� :_.. ,
- - ;.::::::.:::::::::::::..::.::.:..... '
fi�ie::::;C:it:y:``£iri;arices the program throug t General Fund.
Town Square Park is a public recreat on 1 area located in a downtown
shopping mall. The annual operatin a d maintenance costs of the park
are �3�a �tiargad against downtow p operties.
i
F-15 GENERAL GUIDANCE FOR '..ERVI;CE:<::;C:Fi�1;RG,E FINAIZCING FOR
_.:: .::.......:..___:......:.:...
OPERATIONS
. . __ :. _ : __ :>:. .
It is a ro riate to use ser�?ice.,cti�.�..e financin onl
PP P �.::...........................g.......... y
::::::::::::::::::.>:;..
>::
for Cit services where direc b nefit �:�:<:-�}ia::::>c�:s>t:;':�;':�:::;�'::�o:t7i:;d�ri:
y
;:.;:.;:.;;:::::...;.:� �?.::: P
�.t�e part���tlar servi:ce �o � iv ��ape��:�i can be reasonably
measured. The �� �e::`.:;.;;i;::;:>;;;c�arge financing aaill cover the
. �
......... .........................
total cost of the service pr vi ed, less any available revenue
source dedicated to the servi ce program and less any available
General Fund contribution.
;:.;;:;>: :.;;:»>::;:<.>::>.:.::.;;::.;>;;>: �.
The approval of �n- :;;;;;�v`ce;;clsi��g� rates, and the operation
and maintenance costs finan ed y �____-__._____ s�:r��:�'�::;�;e�iia��;es is
included in the annual budg t rocess. This requires �that the
necessary public hearings r ga ding proposed ��__--_-_-_- �e:�;vi��!
cl3ar�e� be held by City Cou ci prior to their adoption of� the��
budget by October 25 of eac y ar.
F-16 STREET MAINTENANCE
The General Fund will cont nu to finance the cost of winter
street maintenance as a tr ns er to the Street
------- :>''���:�d:::<>���>�,.:.:<:>�.>::>::::<:::::�;'``�: . See also Polic F-15 .
--�--------`<:��R:�p�>�;�`::>;�:.;:.;;;�:�;;;�:.;:�� ;;:.:�`::;:�� ( , y � I
Beginning with the 1987 b g , a nine-year plan to recover
General Fund cash advance f r street maintenance totaling
$4,485,067 will be implem nt d. For the next eight years the
Street Maintenance Fund w 11 repay the cash loan at the rate of
$542,500 per year, with a ni th year payment of $145,067. The
a�rse�s�� ��'i:vic�i charge 1 vied annually shall finance the loan
principal repayment expe e. No interest will be charged.
4
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3
F-17 TOWN SQUARE PARK
The annual costs of operating nd maintaining Town Square Park
shall be ��a c�:iar�'.ed agai st downtown properties.
F-18 EXTRAORDINARY OPERATING AND MA NT NANCE COSTS FOR INSTALLATION OF
ABOVE STANDARD PUBLIC IMPROVEM NT .
Whenever property owners petit"'on for the construction of public
improvements (such as street w rk, lighting, sidewalks and
decorative streetscape items) hi are above the City's standard
design specifications, those p op rty owners shall be ��a
c:l�arg�d annually for 100� of t e traordinary operating and
maintenance expense associated wi the installation of above I
standard improvements. I
_ __ _ _ __.... .. _
F-19 TREE TRIMMING S:HAnE..�:f���...P1tOG `.:._.
...............
,
. . " ' '� dge� �o�r ��ee �'�imr��,ng,
}
dLSeas�d �r.ee r�mov�1 and s�um re ova�.::>::�:n puf��.�� �ar�es:a�d on
houleva�d� shall be,.;fi,nan�ed b . �h �e�era�. �ia�td T��e �r��uni,�g,
dlseassd tree removal an.d s�um re oual;< on pr��a�e:::pr�:�iez�t3r wzll
tie f�tianced b s�e�ia� ser�vice : ee Tree:;:>pla,nC�r� vr �;� be
, 3� $. � . .
:�z.3rranc�ed by the :GA�i�;a1 improv en Btii�get
F-20 SKYWAY OPERATIONS AND MAINTENA E
I
The annual costs of operations, ma'ntenance (both current and
preventive) and roof replaceme s or skyways should be��a
ct3�;�:ged to the property owners f he buildings linked by the
..::.::::::..
system. Additionally, a capit r placement reserve will be
established and an appropriate � mo nt �Q c�'.a�ge:ll::::to the
property owners. The Departme o Planning and��Economic
Development and the R�:;a�:;:::;�5:���k:: Division
::..:..:..:.....:.:..
of the Department of Finance an M nagement Services shall
recommend to the Mayor and City Co ncil, by August 19$�9�, an
�� ai3�ua;�:;>:;se:�i�:�:::::;��a�"��:': an which meets the long term
....:........................ ...... . .. P
::::::::.............................::::::......:::::::�::.....
'ntenance needs of th s stem.<::::>���:�'::':::`::..��"'��l�::>`::�'�:���::`:::`$i;t?�:���:#'t';`
capital mai ;.;:�#�.,.;.�.+��'....�::::::.:....::::::::.::::::.�::::::::::::::::.:�.�,... "
�:»:<;:.:>�:::»::>::>:: :::.:::.,.:.>•.:>:>::;::>•:>::»:::�>::>:;::::;::>::>::>::;>::::>::::>s>::>:::.:;:<:<:<::»::>:;��.::::>:<:<»:::>�:::>��:: ::
I
::.::>::>:->::>:z:.;:;,?:>:::::>::>:<:>:r�::>s�:::::>::>::>::r�::»:z«::<::<>:::»,>:::»:r.:»s:::»>:::<:>:::�
:>:::Cv�:�:�:
��:��:::>:anc�::::>M�.�a �ne�:�<::>;�:�t��:�::�;1�:�: .�::>:::::B�3MA��:<::::�;��;:;:::�.�.�.�;�:<:::�!o�.��::�n.:::...:.:................
�'±: :.�:::::::::::::.�:::::::::::.... ..�.:::>:.:::::::::::::.�:.�:::::::::::::::::... .
':<�_':;��:sr`::;;;>;_:.»:::>
`'`�<:::::a.sti;�:
`� ::>:>::::::=:>:>::>:;.:;::;>:<:::>::>:>;;:::,>:>:::::::<::::>::<:»::<>::<;:<:»>:<:::>:;;>:�>::>::>:;:>:::::<:>;:>:.:>:::>::»::<::::>:::::>:>::<:::::::>:::<;:::,:>::::::::::::�;::>:<:::�;:.:::.
����':'��... `
: ;.�� :.:><:::�: �:::::: .:�:.; : ::::< ;:::>�a: :::;��::���:�:;�:<:<� .::>;:� :�:�:�:�-<;::�:�>::::��:.:d......��4 . .............................
�t���:�.:.;::�!;;:::.;:�:��e�:::��;;::;:.;��;;;;;;;:;:::.>;;;:;:-;;;�.;;:;::;;>,;;:.;�.:::::::::::::::::::::::::::.::::::::::::::::::::::::::.:: ..::..............................
' ! I
' ' '�:::::>
::>::>::::;���'�7'l�%>::s£4Z?�:�:e:L:::>���3 a�>;;�:;>>�£1Ym. .
:�;CiC�.'3�?;>::��;;:;:•::::::;:�:;�;:�;;:�;:�;:�;;:�:;:•;;::�:::•:::.:>:•:::•:::.::�:�;:�::;:;:•::•>;:•r:;:.;:�;::�;:�;:a?:�
UTILITY RATES: I
Background for Sewer Service Rates: I
The Sewer Service Fund provides for t e nspection, cleaning, and repair
of the City's sanitary and storm sewe s stem, as well as for the
treatment of sewage.
�
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36 ,
I
The City makes payments for tl�e tr at ent of sewage to the Metropolitan '
Waste Control Commission (MWCC) . he MWCC establishes the amount of the i
City's payment.
F-21 SEWER SERVICE RATES
The increase in sewer rates foL work performed by Che Department
of Public Works will be les tlan or equal to that of inflation,
with the exception of adjus me ts required because of reductions
in the number of billing un' ts as determined::by r;a.in volume <and
water. usage, mandaCed clebt er:' ice,.:manciated serv�c,e �.ev.el
» >.
increase�,::or mAnda�e;d new p og; ams `; For:;example �Federal and
State legisla�i`on on enviro me: Cal and safety:rsst�e.s are, manda�in:g
tha� the city impleinent new pr: g�:ams andfor incxeas.ed service
�evels 'f;he Gopher ;State o e a�l ��ca�ation:iNot�ce Sys:tem.
a�equired..by Mizinesota Statu es Chap�ez 216D wiii require an
increased::;iservice level to aL: existing;iseaoer u�3�li�y facil.ities
and the piopose:d USEPA Sto� wa! er Rules, ;;publishe�t it� the Decembei
7, 1988 Federal [2�g�s�er < w 11< mandate a 5tormwater O�tlet Permit
and moni�or�.ng program:
,.
��
Sewer rates may increase at a -ate greaLer than inflation for
sewage treatment costs con rol ed by the MWCC and for part of the
City's financing plan for ep -ating combined sewers. The
accelerated combined sewer se ration program, as required by
state law, is scheduled to be completed " . by ,1995. i
�
Rather than use Sewer Avai ab' lity Credits and Lake Overflow j
Credits to reduce annual b 11 for the cost of sewage treatment, �
the Public G�orks Departmen w 11 use the credits to finance sewer
separation projects. The ew r separation projects, when
implemented, will signific nt y reduce the flow of sewage to the
Metropolitan Waste Control Co mission Treatment Plant, and thus,
significantly reduce ongoi g, long-term treatment costs.
, The sew r ates established annually for the
Sewer Service Fund s�� f na ce the debt service payments
(interest and principal) o G neral Obligation bonds issued to
finance sewer construction. orrespondingly, the proper�y tax
levies certified for those Ge eral Obligation bonds shall be
cancelled annually.
The City shall finance it 1 al share of sewer construction
projects primarily with r e e bonds financed by the Sewer
Service Fund. Depending po affordability the City may finance
some sewer construction p oj cts on a pay as you go basis.
In order to encourage wat r onservation and a reduction in the
treatment of waste water, th existing sanitary sewer rates shall
be restructured from a fi e- ier ra�e structiire rw�.th. a h� h �o:
$
Iow jraze ,d��feren��a�, o� 6$ tio a three �xer :ra�e 'sC�uctuxe with a
h�, t► to low dif£e�entLal: £ ot more than 5�.: '.�ha;s �latter :rate
.
structure, wou�d e�i�ouXage �o serv���,ot� arid;, �
_::.................:.......... ........ .. .. . . �
-L--, , L-- --e , fforCS wi�l continue �o;:accomplish
a f�at ra�e structure by'; L�9 ::
37
Background for Water Service Rates: I
The Water Utility Enterprise Fund prov'de for a potable and adequate
supply of water to all customers in th s rvice area for domestic,
commercial, industrial and fire fighti g urposes. The service area
includes all of Saint Paul and most of su urban Ramsey County, as well
as some adjacent communities. The rat s or water utility service are �
determined by the board of Water commi si ners. �
F-22 WATER SERVICE RATES i
�
The water utility rates should in ce 100$ of the cost of
operation, maintenance, constru ti , repair and debt service for j
bonds issued. Rates should pro id for the payment to the City of
Saint Paul for all direct and i di ect services provided to the
Water Utility. Rates should ad re s the financing of a multi-year f
construction program to install a emote metering system to reduce �
long term meter reading costs.
The rate structure should recog iz that suburban cities should
pay a higher annual rate for w er purchased to fairly compensate i
for the fact that Saint Paul c sto ers have paid for �he I
acquisition, construction, and re ir of the water treatment piant
and expanded distribution syst m. As drinking water is becoming a �
more valuable resource, the ra e tructure should encourage
conservation through such mean a water saving devices and a
rates structure which discoura es volume consumption.
The City �v��:�:::::::co:_:t�::ue: a water service rate
surcharge on water sold���to�� cus om �rs in the City of Saint Paul to
finance reconstruction of loca w ter lines that are required as �
part of the Combined Sewer Sep ra ion Program. , !
...........................................................................................
w'
The surchar e rate ill be 3�Is ��;::>:::�':ri�»:��'.�:z:::'.:::l�zii3dr:e:i3:::::czi "i�::>:<fe��. The
_..........g.._....__.._....................................:.;:,:.;;:.:.;:.;;>;;>;:.;;>;:�'.;;;:.;;:.;:.;:.:;:.;:.;:.;;:.;;:::;;:.;:;>;:.;;:.;:.,>:;:.;:.;:;.;;:.;:.;:;.;;:.;:, ,;;:.:;.;::.
-:::::.�::::..::::::.;:.;;;;:.;<::.:.:.:..;..;...;:.:.;:.;:.;;�.::.;:.;:.;:.;:.;:.:.;::.;::�.::-:.;:.;:.;;;:: .;:.;.;;:.:;.;...;...:..:...;:.;:.;:.;:.;�.;:.;:.;:.;:.;:.;::.:...;:<.;:.;:.;;:.;:.;:.:::�:.;:.;:;;::.;:.;;:.;;;:.;:.;:.
:::>:::>:::w: :..:::>:..:; :::>: � : >. .:we:
�i...:cYi�::.::. :.:.;�>'<::>�<:::<: :e::>:::d':s:;��:;t:<t���;. :::::>:;. ::::::1:.;�;�...... hen...:C'he...�n�'::_�'>::..se.......�
�:::�'.:.:.:::�.�:.:::::x.�.�.:::�?.,::.:::::�.:::.:::::x?�.:::�..::..::::::::::�::..:::9.9.::::,.�:::::;:::::;..::::::::.:.<::<.:::.:�..:.:;:.:.:::::::::.::..
............�........................................................................... ......:..:......................................... .�. .
�o:�:s�r�a;tiQn<:>:is::::>�o�:``���eti:>
..............................................::.;:.;:P.;;:.;:.;;:.;:.;:.;;:.;;:.:
Background for Franchise Fees:
The Saint Paul City Charter require t at "Every corporation or person I
exercising any franchise in, over, nd r, or upon any of the streets or
public places or elsewhere in the c ty shall pay to the city a I
franchise fee in a sum equal to at ea t five percent of the gross �
earnings derived or accruing from e xercise or enjoyment within the ;
city of the franchise. . . ."
;
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F-23 FRANCHISE FEES
The City of Saint Paul shall mainta n he following franchise
agreements:
a) Northern States Power Company wi h franchise fees ranging
from 6.5$ - 8.6� depending o c ss of usage and
requirements of state law. I
b) District Energy Inc. , Saint au with an 8.7� franc�ise fee
and a deferred payment sched le Franchise fee on �mpire
Builder being paid on a curr nt basis. �
�
c) Energy Park Utility Company it an 8.7� franchise fee.
,:.;:.;:.:<.
d) Norenco Steam i�e-�� �i�e: Per it greement with amma�
Pa ments es.�a�:ati.n annual;� , .until June 30, 2001 �
Y ...:::.::.:�::;:.;::::::::::::::::::..:.
beginning with $260,000 in is al year 1989-1990. (Past due
amounts were settled by a 1 mp sum payment of $500,000 on or
before June 30, 1988) Counc 1 ile Ordinance No. 17567,
adopted May 31, 1988.
,
e) Continental Cablevision wi h S$ franchise fee on gross
:...:..::.:.:> ,;:::.
revenue. The Cit� has been an�e-� s:ti
>::>::>:�:>::>;;::<:::::>::>::»::;.:
>:;�_:;;:�;'<`>:>< m an::;
litigation since 1983 w�th a ecand cabl.e a.sion.,�r� p y
seel�:ing a se�ond �'rar��h�se o �ita�ge �� �he. 5� �ra�t�h�se
�ee wi�.1: :�e c�i�sa�dere�3 un L here �.s a cvmplete�,�ual.x�at�.ori
:::{ .......
`u ,.;:>;:::;::.:::::
: :.:;<c�.n:::<;s
° �...3,s i
<>':`�:a�a�
``:>iie:ri�al..
;:::...:::....:.:......;;:.:::.>:::::::::::...»::;::_;:.;:.:;>;:..:.:::::::::::<:.:, :....... ti
_.......
o:f::::>r�ie::>::>f ir:s:t»:::f:ive:::<::<ear:s::>:;.o..: :::>::`::: '...........................::::::::::...:.:::::.:::::::::::::::::::
Y::::::::::::::::::; ;;;.;;;;:.;:.;;;.;.;;;>;;;;.;:.;:.;:.;;;;;;:::._ : :::::: ::::::.:::::::::.:............
;;.;:<.;:x<.::::.::.::::::.:::.:::::.::.
opera�ioris £�r: compla:ance wi fihe franchise agreemen�>..:: '
,. ;:.... ;:.:::. .:. ..:.: ;:..::. .:.:.... . ...
�'ursuan� �o �he. energY s�s�em:.:>£ an �is� and t�� d�.s�r�G�:;t�e�i�a.rig
.:;;:::. ::: ..
f�a�ct�i.s�, �he Ci�ey Co7.1e�Cs $� y0 � �rom:::::e�cY�::::<a:�::::<�he#��an�h�se�s
... ........:.::. ...:::.::.. :.:::::: ...
;.<.::.:_:.;.<:;.;.:;:.;:.;:.. ::::..::.. .::.;::;::.;:;:::::::.;.;:.;: ::.;;:.;._.:.>::>::;:.;;:::::::::;>.::.;:.. .,::.:>;::.:..,::<>:;:.:.; :::::�:.:::;:.:»::..::.:.:::.;::;::;:.,:�::;::.:.>,<;...::.:::>::>:
wh1�h is::::�;�:;b�::.used �or pa�nant o£:::par�::z�.£:::.�he:;:ann�aal �alary �a�
.. ........
.:. .::.. ..:..:.
;::y. ::t:::� :::�re
�he.:._ind3�v.�dua�.:;:�a . :a.�::nted,,;b::.;::::>��?::.::�... .: .:::�C�o��►e. :::.whose::>:�:.>��:.::;�::.;:::<.::;�.;:.;:.;:;::.:::
�?�:.;::.;;;;;;;>;;:-::;;;:.;;:;�.;:.;:.;:::::.:.::::::::::�'.::::::::::,::;.;:.;:.;:,:.>�.;:::;.;:.>:.>::;;:::::::::::,:s:::::::::. ,.
;-E"�S<,:;
:i::::>:�`&iF1G�`T. � . .
5'E': � .
,:::::::.::::::.................:......::.
<:i::;<>:::>::>E:E:>�«::;:>::E:'ri?>�i:::<:::>::>E:::>::>r��«:>s«>::<::>r::;:;:-,x<.;;;:;:�.;;;:;.;:.>:.;:.;:.;;>:�.;:: :;;:r.;:�;�:><;;.:>x>;;....... .
reasana�:�::..;::::>:�e>�:a�ed::::>:t�::::>t�.e..:::;::r:e: u:.:.a.:�::..;;ri:::::<cr�:::::>�l�a...:..:.:::......::.::::::::�.._::::::.::
<.>:::;:::::.::.;:.::.:;;::.;:.;y.:;:.;:.;;::.::.::::.::::.:;;:.;:.;:.;:.::.::.::.;;::.;;;::.;::::::._:;;�.;::.::::::::..::::::::::;:::::.::.::::::::::::::::::::::..............:.............. j
�
FEES FOR RESPONSIVE SERVICES:
Back�round: I
It is appropriate City policy to se f es to cover 100� of the cost of
service delivery, unless such amoun p events an individual from
obtaining an essential service. Fe s r service charges �hould not be
established to generate money in ex es of the cost of providing i
service. In some instances City C nc 1 may deem it appropriate to set I
fees at a level below the actual c st f service delivery, if they �
determine it to be affordable publ c olicy.
I
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F-24 BUSINESS LICENSE FEES
There will be an annual fee a ju tment to reflect inflationary
changes made in accordance wi h xisting ordinances. The License
and Permit Division shall mak r commendations to the Council to
increase those license fees w ic do not cover costs of
extraordinary enforcement of ic nse provisions. Fees shall be
set to cover 100� of the cost , nd shall be charged to all
. ri_=:_. ;.��„��.
permitees, including non-prof t rganizations. ,, : ,.<,.„... . ,;_„„ ;,_,<.
�_w.s„,s
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a 1.:..
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'.<::'�h
....:::>:.;>;;::>::»»::::>;>::<::.::;:.;.;::... .:>.
::>::>::>::::..::::::::>>.<>::;:::
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.;:.; ::;";;_>:°,;<;::::`.{,.'<<:o�;;c` >e, :.,:.a:c��:�r.�._�:�es.:..........�._.......:.::::::::::.:::.::::::.:�::::�
;.: ;..:::..::..:..:.>::»::>:�'e:e:5:<::<:�a.�:::_�n�.:::�.:;:.::::::�;:.;:.;:.::::::.:�:.:.�:::::::::::::::,:::::::::::.;;.:<.>:.;:::;:.:::::::::::.:::::::::::::::::......
;:<.: ;:.;;;;:.;:.;;>;;;:;;:
,;.;»:<m �;�an��::,:
>::>;>::>:::::<:>:<:::>:.;;;::>:::<:;>:::::>::>::>:::::«:»:::;:>:>>:::>::>::»::>:::>::»::>::>::>::>::::»>::>::»>:.:.:::>::>::>::: ::>::>;:>::>::::»::><><:>::>:<;:>.:>::>::> <:::>:.>:.
>:;"'ori:« x�.
-::>::::; ;:>>
::. .:...:.: :-.:...:......;:.;..:..:..:.
£7:.e.ct::>:::�he::::::�1�:�e�:�::<::ca:s<�:::<:o::::::>x� :'ns::;e:c�:xo:n;;;::zsr::.::n;:;::::»>,:;:::::.P.::::::::::::::.::::::.
�4.:::�e...:............................................................ P
F-25 PARAMEDIC FEES j
The Fire Department will mai ta' fee structures which recover all
costs associated with provid'ng aramedic services. A basic
transport fee will be charge w enever an individual is ,
transported to a hospttal. n dvance life support fee will be
charged when paramedics prov de specialized emergency care.
There may be a fee charged f r on-transport services. Fees will
be adjusted annually, and co le tion will be sought primarily
through insurance companies. T e collection of fees will be based
on ability to pay.
F-26 PARKING METER, LOTS, AND RAM TES
Parking meter rates should b i creased after analysis indicates
revenues from the change wil c ver costs within six months. I
Rates should be consistent w' th the Downtown Parking Plan.
The hourly, daily and monthl c ntract rates for City owned
parking facilities should b a 'usted annually to reflect the
market place prices determi d y the privately owned parking
facilities. Annual fee adj st nts should relate to the
objectives of the Downtown ar ing Plan: development incentives,
space availability, busines p omotions, and traffic control.
F-27 SWIMMING FACILITY USE FEES
The fees charged for the Ox or Indoor Swimming Pool should i
generate the maximum annual re enue for the facility. The General
Fund budget may subsidize p ol operations, if money is available j
and Council approves the su si y. Otherwise a reduction in pool �
hours and maintenance will e ecessary.
The fees charged for the Ci y' three outdoor swimming pools
�
should cover all costs for or al summer weather operation. If
summer weather i5 cooler th n ormal, the General Fund budget may I
subsidize operations, if ho rs cannot be reduced.
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'40
F-28 RECREATIONAL ENTERPRISES: F ES FOR SERVICE
Fees charged for the Municip 1 Adult) Athletics Program shall
cover all program costs plus th ir fair share of field and
facility maintenance at site u ed by the Program.
Fees charged for use of Muni ip 1 Stadium should generate the
maximum annual revenue for e acility. The General Fund budget
may subsidize stadium opera io if money is available and Council
approves the subsidy. Othe is , a reduction in stadium hours and
maintenance will be necessa .
Fees charged for the use of th Watergate Marina shall, as a
minimum, cover operation, m in enance, and repair of the existing
facility, and repayment of as advances from the General Fund. I
Fees may be increased " o finance debt service on revenue
bonds if they are issued fo t e expansion of the facility.
Fees charged for all other ec eational activities administered by
the Parks and Recreation Di is on should cover 100� of the direct I
program costs, and when the ma ket price will allow, 100$ of
indirect costs such as faci it maintenance and program '
administration.
I
F-29 FEES FOR OBTAINING GOVERNME T ATA
Pursuant to the Minnesota G ve nment Data Practices Act (M.S. c.
13) and unless otherwise pr vi ed for by Federal law, State
Statute or rule, fees for o ta ning government data shall be
determined by departments b se on the costs of providing such
service. Fees shall not be ch rged for viewing of data only.
Fees may be charged on a f t ate, a special rate or a commercial
rate. I
The Flat Rate is calculate o a per-page basis. The Flat Rate
shall be charged when the os of providing requested records,
documents, publications, o d ta is minimal. The current Flat
Rate is 25 cents per page.
�
The Special Rate shall be ha ged when the cost of providing data
exceeds the Flat Rate. Th S ecial Rate includes actual costs of
providing data, including os s incurred in searching for,
retrieving, compiling, cer if ing and making copies of requested
data.
Persons who are the subjec o the government data may not be
charged for the costs incu re in searching for and retrieving
data. The costs of separa in public from not public data cannot
be charged to the requesto .
Minnesota Statutes provide th t the City may charge a reasonable
fee in addition to the Spe ia Rate for public government data
which has commercial value an is an entire formula, pattern, data
base or system developed "th a significant expenditure of public
funds.
(
..:,.. . . . _ _
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The Commercial Rate is the Special at (i.e. , the actual cost of
providing data) with an additional ha ge which reflects all or
part of the development costs that re te directly to the data.
The "Information Disclosure Reques F rm" has been designed to
accommodate and facilitate the cha gi g and collection of fees.
(Policy Statement: Data Retrieval Fe s dated November 1, 1986 I
outlines additionai specifics on i policy. ) '
IdEW POT.ICY;:D VA�tTAt�C� AND; Et�G�STRAT��N �'� S �
_ _ _ < I
; ;: _.:
Fees i:�or '�ari,anc� �xom the no3;se rd �ance at�d for :the
reg�.stratxon oE ren�al prbperty s v d be se�:a� a:' �auel: t�
recov'er al:l estima�eii �os�s af: t e ograms I
,.. :
NEW POLICY:;E Pi3BLIC HEALTH SERUICES:Y OU DED TO �10N CITX RE3iDENTS
; ; i
�� non res;iden�s use; Saint Paul ub.ac Heal�h .services� wr�.tteri i
agreemen�s wi�lii tije :�f�ected co nt ; sfm�tciYC��alit�es wni�. be
estabL�.she'd to';:recvver �lze cos>t of :the serv�:�es I� t�e.:� do ;:no�
agree �o e;on�racC fo'� t�ese ser �c s, ��e non:residen�s;may b�
charged a higl�er �ee for the s.e vi es ::
I
F-30 NEW ENTERPRISES - BUSINESS PLA R UIREMENT
If demand for new services can be financed by user fees, a '
business plan for the proposed en erprise must be prepared. The �
plan must include a market ana ys s and identify a three year
budget for the enterprise. T b dget must provide for operation '
and maintenance expense, capi al onstruction and repair, and debt
service and positive cash flo .
�
F-31 DEPOSIT OF REVENUE INTO FUND HE E SPENDING OCCURS
All fines, fees and revenues ge rated as a result of a new I
service level mandated by Ci y ouncil action shall be deposited
into the budget activity/fun w ere costs for enforcement,
implementation and/or manage en of the new service is incurred. i
All receipts, c�sh and check , hall be deposited in the City's
bank account within 24 hours of receipt.
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REVENUE SOURCES SHARED BY MORE THAN 0 E ND:
BackQround:
Various federal and state revenues an s me dedicated taxes are shared
by more than one City fund. The spli d pends on the purpose for the
revenue source, where authorized spen in is budgeted and laws and
regulations which authorize use of t r venue source. Whenever
possible, it is appropriate to use a ec ining revenue source to finance
capital projects. If the revenue ca b used to finance an operating
budget, it is appropriate to use the mo ey for either project
administration or improvement mainte an e, instead of ongoing
operations.
F-32 COMMUNITY DEVELOPMENT BLOCK G NT �'.. c--�^vr"rr�' nn�ric^v�^vrv
,..: �:.
ESTABLTSH :�iPPRO�PRT�T��N; :�OR H N ,SERVICE PRO�RAMS
B�gi:�ning in �:98�; �he C�ty w 1 eg�;n a phasi�g pl;an. fio �se 15�
c�f �Yie CbF�G moriey fo;r humatt s r�r es deiivery:;: �-��"-�Z--�s
One por��.pn ;of the annual CDB e titlement from the federal
_. ......._::.....:..._.
government shall be budgeted or capital projects and
redevelopment programs in the Ci y's Capital Improvement Budget;
__:.
a:n�t�e_r.:;;_:.n:r;C.�;o. ::o the entitlement sha e
�::::
budgeted in the ±G�BG.:;::Fund for project
administration, planning supp rt citizen participation
activities, and housing infor at on. The remaining
. o;r:t:�::a�
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will be budgeted for eligible hu an service programs:;:as'«>�'o1`lvt;?s`;;;!
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The amount of CDBG revenue t b transferred from the PED
Operations Fund to the Hous' g nformation Office Fund in 1990
shall be equal to the perce ta of the total entitlement that was
budgeted in 1989 for the Ho si Information Office. If other
City funds provide direct s pp rt services for CDBG activities,
they shall be reimbursed th ou h a contract for service agreement
financed from the PED Opera io s Fund.
�9- 9� 9
3
F-33 COUNTY AID FOR ROAD MAINTENA CE
County Aid for road and brid e intenance received from Ramsey
County shall be budgeted at 0� for construction projects in the
City's Capital Improvement B dg t and 40$ for maintenance
activities. Of the maintena ce noney received, 25� shall be
budgeted in the General Fund fo the Traffic Program and 75� in
the Street ""°= �: R.epai :f a d Cleanin� Fund #225 for the
,.
Street Program.
The;:Rudget Off�ce and 1'uUlLC. Wo s' DeparCment shall; study, �ritli
the Ramsey Goun�y PuUlic;: Wor s epartmen�, al:terr�at�.ve :��naric�.ng
forinulas and :seruice del:i�ver m thods �4r. mairtta�n��►g c;c�unty: roads:
and,;bridges zn Ramsey County ecbmme�dations £or �harige sti:all be
proposed;to ttie ltamse� Gvune ;: B ard and:; �he. Sain� I'�u� :Ci�y
Council in time to;:make.:1990 ;bu ge;� deo:isions ;:
F-34 HOTEL-MOTEL TAX DISTRIBUTION• ROMOTE SAINT PAUL
Council File 86-690, adopted Ju e 1986 , raises the Hotel-Mote1 Tax
from 3$ to S�, effective Jul 1 86. The increased revenue will be
will be used to finance prom ti n activities Uy the following
groups:
a) Downtown Council 100,000 in 1986, $200,000 in 1987 ,
$175,000 in 1988 $ 50,000 in 1989 and $100,000 in
1990;
b) Civic Center: $ 0, 00 in 1986 and $100,000 per year
for 1987 through 19 0;
c) Joint Promotions of the Downtown Council, Convention
Bureau and the C vi Center: $12,500 in 1986 and
$25,000 per year fo 1987 through 1990.
The Convention 8ureau will r ce've the balance of all 3�
Hotel-Motel Tax proceeds col ec ed and deposited in Activity
30108, after fixed payments re made to the Civic Center
Authority, Joint Promotions, 50 is paid to the City's General
Fund and 25$ is paid to the G7:Y1G
;:. ..
Cetite� T.e�se �'uttd for lease ay ents. The Convention Bureau will
:::::..:..::.::......... ...::
receive 95� of the new 2$ Ho el Motel Tax proceeds collected and
deposited in Activity 30108. T e City's General Fund will receive
the remaining 5� of the new � ax.
To help finance promotion ac iv ties it is anticipated that the
Port Authority will contribu e 170,000 in 1987, $160,000 in 1988,
$150,000 in 1989 and $140,00 i 1990 to the Convention Bureau.
The Port Authority's funding is being used to assist in the
implementation of a five yea f nancing plan for the coordination
of promotion activities of t e onvention Bureau, the Civic Center
Authority and the Downtown C un il, as agreed to at the time the
additional 2$ Hotel-Motel Ta w s authorized.
Annually, the City shall bud et at least $15,000 for special
promotion activities not nor al y handled by the Convention
Bureau.
4
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F-35 MUNICIPAL STATE AID
Municipal State Aid receiv d om the State of Minnesota shall be
budgeted at 75� for constr ct'on projects in the City's Capital
Improvement Budget, and 25 f r maintenance activities. Of the
maintenance money received 2 � shall be budgeted in the General
Fund for the Traffic Progr m nd 75$ in the Street Maintenance
Fund #225 for the Street P og am.
F-36 PARKING METER REVENUES AND PA KING FINES
All parking meter revenues an the City's S0� share of parking
fines shall be deposited i t e Parking and Transit Fund #310.
the a ment of �:i:�>.::?>:<::ou'�i:l:;>:?aiti��io;r�ze;d arkin and transit
A f t e r p Y ;;;;�`;;;:.;;;;:.;:.:-;;:.;;;:.;>;>;:.;;;;;;;;;;;:.::.;;:.:::::::;:;::: p ..:.g:::.::.::::..:..::.::..:::...:.
related expenses, , , ;;;�:;::::;>:::::,.;:.::;,:;..:,:;::.:: <
�nxr� the balance of the ve ues will be transferred to the
:::;::.:::.
:. :..:.::.,
General Fund �o� pra�e��,y:: : ` �re1��f ��r J;99�,� th3,s amoun� is
........... ......
es�iiiiat�d �o k�e;;$1;680,i�t� .
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F-37 TRUNK HIGHWAY MAINTENANCE
25� of the Trunk Highway ai tenance Aid received from the State
of Minnesota shall be bud et d in the General Fund for the Traffic
Program and the remaining 75 shall be budgeted in the Street
..___�__..___ ����;�;r:;;;a�id::<:;C�'..`:a� >rig Fund #22S for
s��:e:��::<`:�ra:i»��±?�n�ri�:e..::.....:........ .
GRANT REVENUES A��::':��.li��:I�::;;:��..:...:�:�.....:,:�`'+
Background
Depending on resources and pro �ra objectives, limited grant monies from
federal, state, and county gov rn ents, and from private foundations, �
organizations and individuals re available at various times to finance
eligible capital projects, and pr gram operation and maintenance. Grant
monies available for capital p oj cts will often require a long term
City commitment to finance ong in operation and maintenance expenses.
Grant monies available for ope at on and maintenance will often require
that the City finance the rela ed capital improvement. Both types of
grants then, may require a mat h f local resources.
4
F-38 APPROVAL OF GRANT APPLICATIONS RE UIRED BY CITY COUNCIL
Before any City Department or ff ce submits a grant application
for a capital project or for a ne service to any government
agency, or private foundation, or anization or individual, the
application must be reviewed b t e Mayor and approved by City
Council Resolution. The appli at on must identify the immediate
City budget ramifications and on range cost impacts. Grant
applications to assist in the ng ing financing of existing
service levels need not be app ov d in advance by City Council.
For all grant awards made to t e ity, a Council resalution must
be passed accepting the terms nd conditions of the grant award,
before acceptance of any money by the requesting City Department
or Office. Also, the City's b dg t shall be amended by Council
resolution to approve a finan ing and spending plan for the grant
program. An estimate of futu ars financial obligations shall
be identified on the resoluti .
F-39 LONG TERM OPERATING AND MAINT NA E COST INCREASE
No grant applications shall b m de for new City facilities if
they result in additional ope at'on and maintenance expense,
unless a new dedicated revenu i made available to finance those
ongoing costs. An exception o his prohibition is the
acquisition of a new facility wh ch would consolidate the
operation of two or more exis in facilities.
..::::::....:..: . .:::....:.:::::.:.. ;.......::..
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�heneve� �l�e Ci�,� �s �req��red: b� �'eder�l �or Sta�e �.�gis�at�o� ta
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SPENDING AND SER IC LEVEL POLICIES
The following policies will guide ci ion making for spending and
service levels. The policies rela t service delivery to residents,
services contracted with non-profi o anizations and spending for
organization support services, inc ea ed productivity, cost avoidance
and revenue generation.
Back r�ound:
The objective for City spending of ta payers money is to produce results
which positively address both sho - rm and long term needs of the
residents of Saint Paul. While d ci ion making for and regulation of
service delivery cost money, the ri ary focus on spending is the
production of a "street level" re ul which addresses a need which is
deemed to be for the common good f he community. Spending for
organization support services com li ents the production of "street
level" results.
SERVICE DELIVERY TO RESIDENTS:
S-1 SERVICE PROGRAM ANALYSIS A D RIORITIES
Al1 City services will be nn ally subjected to cost savings
analysis.
A service program which pr vi es a citywide benefit shall
generally be considered a i er priority for budget support than
a service program which b e its only a specific neighborhood or
community within the City
Service programs which ar o high cost, but provide only marginal
results shall be consider d or program elimination. Those
services duplicated in an th r department or agency or whose
usefulness has greatly di in shed in relation to the need served
will be eliminated. Othe s rvices will be eliminated only if a
budget decrease will ser' us y hamper the quality and cost
effectiveness of service pr ision.
S-2 SERVICE LEVEL RETRENCHME T OCUS
If General Fund financin s urces are not adequate to maintain all
existing services at cur en levels. City services within the
following categories wil b considered first for reduction,
reorganization or elimi ti n:
l. Services wh"ch are the primary responsibilities of
another uni o government.
2. Services_ pr vi ed by contracts for services with
non-profit rg nizations, when the service provided is
not consist nt with the City's mission.
3. Services pr vi ed at decentralized sites, when
citywide al er atives are available.
4. Organizati s pport services, when they will not
adversely ff t "street level" service.
47
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' — ,
, '
S-3 REQUIREMENTS FOR SERVICE L VE EXPANSION
Expansion of an existing s rvi ce program or addition of a new
service program shall be c ns dered only when a new revenue source
other than property taxes an support all of the ongoing costs,
or, when the requesting de ar ment can identify an existing
service which can be reduc d r eliminated. Programs financed
with grant monies shall b b geted in special funds, and when
grant revenues are reduce o eliminated, the service program
shall be adjusted accordi gl .
In setting priorities for se vice expansion versus maintaining
existing service levels, he Mayor and City Council shall use the
service level information ga hered in the Planning Commission's
report entitled "Saint Pa 1 omorrow" .
S-4 RIVERFEST ENTERPRISE
Riverfest, an annual ent rt inment event sponsored in part by the
Parks and Recreation Div si n, shall be budgeted as a Special Fund
Enterprise with a separa e ctivity to isolate costs and revenues.
The City Council wishes o eview the results of the previous
year's event, review a p of t/loss statement for it and the draft
contract for services fo t e following year's event before Parks
and Recreation Division n rs into a contract.
Council's intention is o ake the opportunity to refine
objectives for the even a d to include a broader sense of
community spirit and pa ti ipation.
Profits from the event ho ld be spent on other priority Parks and
Recreation and Communit F stivals needs of the broader community
while the fund balance or the Parks and Recreation Special
Service Fund is restor d meet the cash flow requirements of
Policy B-15.
There will be no Gener l und contribution to support this
enterprise activity.
��� g � 9
48
S-5 WATERGATE MARINA ENTERPRI
Watergate Marina is a Cit o Saint Paul owned facility on the
Mississippi River which p ov'des harbor services to recreational
boat owners.
The budget for operations 'an maintenance shall be prepared as an
enterprise activity. The Ge eral Fund will not subsidize
operations, but may advan e ash for working capital. In 1989, a
thorough analysis of the ar na operations shall be prepared and
presented to City Council
s-�-�€€.
S-6 YOUTH ATHLETIC AND SPORTS FU D
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CONTRACTED SERVICES WITH NON- IO T ORGANIZATIONS
S-7 CIVIC NON-PROFIT ORGANI T NS
The City provides some er ices through contracts with non-profit
organizations. Future un ing decisions will be based on the City
Council guidelines, pol ci s and priorities determined by the City
Council and availabilit o financing based on General Fund
spending priorities.
49
Contracts with local non-profit o ga izations to provide services
will be for those services that a e upplementary or complementary
to existing City services and are co sistent with City policy,
priorities and programs. The Ci d sires to contract with those
organizations which efficiently d ffectively provide needed
priority services which are not ro ided by City departments and
offices. Contracts may be for f na cial support, planning
assistance, multi-program coordi at on, data sharing, program
promotion and grant application ss stance.
The City will annually appropri e oney in its budget for Civic
Non-Profit Organizations. The o t of the appropria�ion will
increase or decrease depending n e City's current Einancial
condition. For 1990, funding w 11 be the same level a$ reflected
in the �-9�8$ ado ted bud et :�'��:::::;:lte:�[ `:����oi;�s:[::;::`.:�a�,.
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S-8 CITIZEN PARTICIPATION
The City provides operating f ds for seventeen Citizen
Participation Districts which a been recognized by City Council
through a recognition process es ablished by resolution in 1975.
These funds provide support f r istrict Council personnel,
office, supplies and neighbor oo communication. There is a
federal requirement for a cit ze participation plan.
Because the City's federal C ity Development Block Grant
continues to be reduced and ec se federal requirements for
formal citizen participation pr cesses change, it is necessary to
annually determine the level of General Fund dollars available for
citizen participation. Ther w 11 be no reduction in spending for
communication activities (Ea ly Notification System) . Spending
for community organizers and st ff support of District Councils
will be measured against th ne d for and availability of other
established service priorit"es 'n the City. A district's ability
to draw upon resources in i s community to match City
financing, achieve its goal a d deliver citizen participation
activities will be consider d n funding allocation.
Contracts-for-Service will e equired with each District Council.
Beginning with the 1989 bu et cycle, the annual budgets for
District Councils should b b ed on a calendar year, and not the
federal fiscal year. ,
$ f���:;:;�:_'�j��p�:�;� reevaluati n f the basis of funding �pi:�;; District
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50
S-9 ENERGY RESOURCE CENTER FINANCIAL SU PORT
City financial support for part f he operating costs for the
Energy Resource Center for 1988 ha 1 be no more than 80$ of the
amount appropriated in the 1987 do ted budget. The City will
gradually reduce its level of op ra.ing..support by 50� .over. the
next five years. �'�:�::'���.0;:;'':::<�Q�I �s ���� ���.�v�t�'� ��i'ta��,�4��
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SPENDING FOR SUPPORT SERVICES, INCREA ED PRODUCTIVITY, COST AVOIDANCE
AND REVENUE GENERATION:
5-10 AUTOMATION AND INFORMATION SYS MS SUPPORT
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Since Citywide Information S vi es Division (CIS) provides some
measure of support to each C"ty epartment in the i'nformation
systems arena, it has the le d ole in guiding and monitoring
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Administration Service (PAS) an Public Technology, Inc. (PTI) �i�d
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Based upon the Master Plan, IS has responsibilities in the
following areas:
- Implementing distribute pr cessing.
- Providing citywide data as management and �e
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- Providing support to de ar ments and offices i:n developing
their own departmental/ ff ce information sys�ems plan.
- Continuing development nd support of :�4��=
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- Support to the Inform ti Systems Policy Advisory Group
(ISPAG) and its commi te s
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, , CIS's role beginning in 1989 should
begin to change from one f roducing systems that automate
existing routine, manual un tions to a role that creates access
to information at many le el for decision-making about municipal
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pr���'dia�a;s>::
In order to begin�� th s transition while continuing to meet
existing automation oblig ti ns, additional staff and equipment
resources for CIS were re om ended � a;i�:::::;��i�;:;;:l�Ias;t;�;x??:�?:1an.
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These resources would pro id for:
_ A technical services ��n
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- Consultant support o rovide assistance directly to
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departments for ��:�;`��.�'i�;..depar.tmental .In£ormation Systems
'�= Plans w�h��'� ���. �n be r�� �,e��� �nc�
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52
Finally,
, the City will invest o urther in creating new
controlled-environment computer r om nor in expanding/updating
existing computer rooms. Compute m hinery acquired will be
office-environment technology or i be located in the Citywide
Computer Center in the Public Sa et Annex, thereby taking
advantage of existing computer-s pp rt capability at that
location.
�
,
, �
5-12 OTHER COMMUNICATIONS TECHNOLOG ES
The Department of Finance and an gement Services shall continue
to study and make recommendati ns regarding the use of cable
communications for City servic d livery. Also,the department
shall continue to study and ma e ecommendations on �trategies for
improving the quality and man em nt of telephone services within
the City, including investiga 'o of a City-owned telephone
system, e.g. Private Automate B nch Exchange (PABX) .
5-13 SPENDING FOR CABLE COMMUNICAT ON SUPPORT
been-e�e�a�e�-By ordinance t e ffice of Cable Communications
.........................
(OCC) has the lead role in ov rs eing the �a1�1�e';;�� franchise and
stimulating creative use of t e able system�by�.elected officials
and staff. For this reason, r chise fees should be allocated to
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53
, �
. In 1989 and 1990, it is
estimated that the cable franchise fee will finance cable-related
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5-14 EMPLOYEE PARTICIPATION IN S MP IFYING WORK
There shall be an annual a ro riation for an employee
participation program whic i aimed at simplifying employee work
and improving the cost eff ci ncy and effectiveness of service
delivery. City Council sh 11 approve guidelines for the
administration of the Wor S' pler Competition Program, originally
_ adopted by CF#84-243, wh ch allows employees to generate
proposals and decide whic p oposals should be �unded.
5-15 TRAINING AND DEVELOPMENT
The Training and Develop e Division of the Personnel Office
shall continue to plan or, coordinated and evaluate training
activities that cross a 1 ity departments and offices. The
Training and Developmen D vision will bring Cogether the City
resources needed to im e nt the training and will coordinate all
efforts with appropria e partments and offices.
�
�
In 1990 the attent on should be focused on two major areas:
- Developing a d � ministering management development programs
for City mana er and supervisors
- Developing a d dministering training that assists the City
workforce i us ng technology to increase productivity
54
The Training and Developme� t ivision shall also provide
organizational development an management support services for
departments and city admin st ation in:
- Solving training and de elopment problems
- Facilitating perfor nc improvement effor�s
- Planning and impleme ti g organization and interdepartmental
projects
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5-16 RISK MANAGEMENT COORDINAIIO
Through performance cont ac s with individual departments the Risk
and Employee Benefit Man ge ent Division provides management and
planning services necess ry to coordinate Citywide identification,
measurement, treatment, nd cost benefit financing to reduce risks
due to accidental loss a d o reduce lost productivity. More
specifically, the Divisi n ill:
1 Coordinate the devel pm nt of City programs necessary to
reduce the financial im act of accidental losses.
2 Foster a safer, heal hi r work force and work environment.
3 Increase employee pr du tivity through loss control programs.
4 Support managers and �em loyees by providing direct management,
planning, and report ng services.
S Provide annual perfo ma ce reports.
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5-17 FACILITIES AND INTERNAL EN RGY MANAGEMENT
The objectives of the C ty s Facilities and Internal Energy
Management System will e o assist departments in implementing a
uniform automated facil ty and internal energy system to be used
in connection with:
55
1 The planning, programming an b dgeting for new imp�ovements
and retrofitting of existing fa ilities.
2 Day to day physical mainten ce management operatioms.
3 Collection and analysis of ' t nal energy usage o� the
facilities in order to iden if usage problems and make more
effective management decisi ns
4 Technical energy analysis o a specific facility improvement
project as well as a cost/b ne it analysis based on
time/value/life theory.
The implementation of the obje ti es enables not only more
effective and systematic mana me t decisions to be made about
routine and extraordinary imp ov ents but play a significant role
in risk management.
_........
The Department of Finance and Ma agement Services � s��'�1
' h Ramse Count to de el ��#�'`:`'��:���a:iri'::«�i::>:�`':�;';�� rec cling
work wit Y Y P ..... .... �.�:::.�.�:.�'.:..:. Y
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program wi hin City ���;i��:s:::�: '`-�" '`"� '
i n�o n,r.
5-18 CITY MATCHING FUNDS APPROVED BY CITY COUNCIL
General Fund appropriations in nded as leverage for revenue
generation, for maintenance of existing service or for economic
development, will be consid re whenever the projeeted payback to
the City is at least two-fo -o e.
Matching conL-ributions to d al, state or other grants will only
be allowed when the servic p vided by the grant is determined by
the City Council to be nec ss ry and affordable.
EMPLOYEE COMPENSATION:
5-19 BUDGETING FOR 1990 SALARY SE LEMENTS
The City granted increase i most multi-year bargaining
agreements between 1984 a d 987 that were significantly higher
than the actual cost of "vi g as measured by the Consumer Price
Index for the Twin Citie a a. For example, the CPI inflation
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60
Back round for Central Service C st Allocation:
The allocation of central servic s ost is intended to 'distribute
proportionate all costs of a se ic . This allocation procedure is
applied to budgets that are fin ce by federal and state grants, user
fees and service charges. Good co accounting practi�ces require that
these costs be distributed equi ab to all funds using central
services.
In 1979 the City entered into a co tract with the consulting firm of
David Griffith and Associates t d velop a model cost accounting
allocation system for central s rv'ce costs. The model was established,
and cost allocations have been ro uced since 1979.
0-2 SPECIAL FUNDS CONTRIBUTIO T CENTRAL SERVICE COSTS
Special fund budget reque ts will reflect an estimated amount for
central services cost. T e asis for determining the amount for
the 1990 Budget will be S in Paul's 1987 Cost Allocation Plan.
The Budget Director will on ider a particular fund's ability to
pay central service costs wh n preparing budget decision making
options for the Mayor and Ci y Council.
The Accounting Division o t e Department of Finance and
Management Services is re po sible for maintaining the cost
allocation plan.
Back round for Frin e Benefit ar es:
Since 1979 each activity budge , s been assessed a charge for the
City's contribution to employe s' fringe benefits. Beginning in 1983
there are no exceptions to thi a sessment. The fringe benefit charge
is a fixed percentage of the s la dollars expended in every activity
budget. The percentage is det rm' ed. annually by the Budget Section. A
recent history of the rates ch rg d is as follows:
Others, Others,
Years Fire Sworn Police Sw rn Full Time Par� Time
1981 38.655 34. 02 22.594 2.209
1982 40.694 34. 24 23.471 2.963
1983 44.333 38. 73 26.694 3.245
1984 50.572 39. 33 25.750 3.469
1985 49.743 38. 61 24.809 3.436
1986 50.267 39. 08 25.293 3.859
1987 49.692 38. 47 22.158 2.624
i �y�y :'<`:'<:;�;``::`:�����:��
,.,.::...;:�::::>::>:;;::>��>::>::>::»::>::»>::>::>:::::::t�:;y��::<:::r��::�:::�j��}��:»::»�::>::»::>::>::>::>:r��>•���:;:.::::.�!::�::;:.;:.;::::»:<:»s::>::»�..::..::»:;�:::............
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1�8;9 Budger 51 000 ; ;. 40 00 25 0(70 > 4 0�0
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61
0-3 FRZNGE BENEFIT RATES FOR SPECIA F NDS SPENDING PLANS
All Special Fund budgets, excep f r the Water Utility , will
include an estimated amount for fr nge benefits based on rates
developed using prior year fri e enefit and salary cost ratios.
For 1990, budgets will be prep re using fringe benefit rates of:
0 hers,
Fire Sworn Police Sworn ul -Time Part-Time
47.0 35.0 2 .0 S.0
Budge�� w��h employ�es �� ce� _� ;t����� accupa��Q��€ ���� alsni
>,::>::>:�><::>;»:>:>::::>;:::.<.:::::::<:>::;::: .;:.>;:-;:::::>::>:.;;::::.;:>::.�::;:>::>:::>:<:::>;:<::.;::;.;�;;:.;:.;::;,>:.><.»:;;:.;::;:.;.:::;.<:.;::<.:;:::
<::::o.
ma�. ^::>�5.�
s ed.....xt
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>::: :hc�:::;<f:rx�
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:::::g.:::.::;::.;;:.;:.::.;:.;:.;:.;;;:.;:�#;:;:.;:.;;;;>;:.;;>;;:.;:.;:.>:;.;:
>::>:»;:::>::;::»:::_»>::»:<::<:«:>::»>:<:>::>:;:.;:.;:.:....::::.,::.........:.:::::::::.::::.::::::::::..::.:: ...:::::::.. 1
t��se:;;<�a;t�:�>;::?:::>;;The City will b'11 the Water Utility for actua
fringe benefit costs incurred r ther than the fringe benefit
rate, which is an average cos . Beginning with the 1990 budget,
the Civic Center will also be bi led for actual fringe benefit
costs.
BackQround for Single Audit Costs:
The U.S. Executive Office of Manag e t and Budget, through Circular
A-102 ("Uniform Administration Req ir ments for Grants-In-Aid to State
and Local Governments") , has set f rt the audit standards for
governments receiving federal assi ta ce. These standards require a
single, independent audit of all f na cial operations across the entire
organization. The costs of perfor in this audit is an allowable budget
item in federal grants.
0-4 ALLOCATION OF SINGLE AUDIT OS S TO SPECIAL FUNDS
Fund managers of special fu ds receiving federal assistance must
include a provision in thei s ending plans for single audit
costs. �T�"�The Chief Ac ountant has recommended that 1/2
of 1� ( .005) of the activi 's total spending plan be budgeted as
audit costs. The actual a u will be determined by the Budget
Director during budget del' e ations.
Back round for Workers' Com ensa io Cost Allocation:
All City employees' Worker Compe sa ion costs are accounted for in one
activity within the General Gove mm �t Accounts. A portion of these
costs is related to the employee p id from the General Fund. The
remainder is charged to special fu activities through the fringe
benefit recovery rate. However, n e of the later costs are
specifically identified as Work rs' Compensation expense.
There has not been a method to ot fy activity managers in the General
Fund of the Workers' Compensati n osts associated with their
operations . Likewise, special un activity managers do not know the
cost of Workc:rs Couipen�ation as oc'ated with their operatiotls because
c��sts at-: ic�clu�te<l �i_n <� totat _ri e benefit charge. Tlier.eFore it is
di[t:iculc ��.o c::�>ect a�:ti_vit�y m< na ers to control unl�:nown c.osts . An
incentive st�oulJ i�e E�ro���iaed t er courage managers to lower contro11ab1e
workers' compensation costs.
��i- 9.� �
62
0-5 ALLOCATION OF WORKERS' COMPENSATIO C STS TO ACTIVITIES' SPENDING
PLANS
For the 1990 budget, Workers' Comp ns tion costs will be reported
by activity in order to identify e source of the costs and to
provide an incentive for activity ma agers to control costs where
possible.
The specific cost allocation pla w" 1 be developed by the staff
of the Risk Management Division nd the Workers Compensation
Program.
The General Fund will maintain equate amount in fund balance
as a reserve to cover catastrop ic orkers' Compensation cases
that cannot be borne by individ al activity budgets and to fund
future years commitments arisin f om current workers'
compensation cases (see Policy -2 ) . The Risk Management
Division will provide the Budg t fice with the reserve amount.
0-6 WORKERS' COMPENSATION - RETURN TO WORK POLICY
The City is in the process of es ablishing a light duty/return to
work program. In order to re ur injured employees to
appropriate work as soon as p ss ble the Workers Compensation
section will provide all depa tm nts:
- Periodic lists of long te isability employees who are
released to return to wor b t with restrictions that prevent
them from returning to th ir job at the time of the injury.
- A brief resume of the emp oy es's injury, medical status, work
restrictions involved an t identity of the QRC assigned.
The cost of the program wil b shared by the department hiring
the injured employee as wel a the department where the injury
occurred.
MANAGEMENT INCENTIVES:
Background:
In recent years, City ernployees ha e demonstrated their ability to
manage declining resources and o ontinue to provide high quality
services to the residents and x yers of Saint Paul. Between 1977 and
1989, the City's authorized wo k orce has been reduced �§-$4s :�:;�;z:;6'$ (6�
,:.:..:: ............
�±9;7: positions) . . ,
..................
The 19$990 budget process wil -eee—ernp�-s �?�i;�;siz:�
those personnel and managemen a eas of long-term importance: employee
training and retraining.,...empl ye , safety, employee relations.,..work..._.
simpler competition ��c�t�Lt��3.....�G�`.�����'�tlle#'��.�...m��ag..,�t3.�. �.e*u���pare��,
, office auto at' n, implementation of new technologies,
�;rid long-term work force pla ni g •
63
0-7 INCENTIVE FOR GENERATING NEW REVEN R ACTIVITIES SUPPO�TED BY
THE GENERAL FUND
� As an incentive for identifying an c llecting new revenue
sources for an existing program c re tly financed by the General
Fund, additional spending authori ill be granted in a separate
department activity equal to one- al of the new revenue
generated. This additional spend ng authority granted by City
Council, may be used for any func io within the department.
This spending authority will be e em t from across-the-board cuts
and the one-third unspent carry- or rd restriction for the first
three years of the program. Lik m ney in the bank, it can be
saved or used to offset budget c ts in other General Fund
activities. The revenue must be co lected before spending
authorization is granted.
0-8 SPENDING REDUCTION INCENTIVE FO G NERAL FUND ACTIVITIES
If a division or office does n t s end all of the money
authorized in their budget, on -t ird of the money saved from
rior�;�s�;l�ary;::et�;��s will be desig at d for that division or office
;:::::::::::::::::........:.....:.....::
in the General Fund's year-end fu d balance. Pending proper
amendment by the City Council, mo ey saved in one yesr may be
spent in later years on high- io ity division or office needs.
However, expenditures for lon -t m employment will not be
allowed. Also, this policy d es not apply to activities in the
General Government Accounts:
::::..�::::::::::.�:::�::::::::::::::::..:.:::.>:.;:.;:.;:.;:.;;::�.;:.::.>-��;-•�::.;:.;:.;;:.;:.;:.;:<.;;;•.;:�;:.;;:.;.;:.;:.;::.;;:.;:.;:.:;.;:.;::�.;;;;:.;:.;;::«:;:.:::>:::;:::>::s:<:»:>:>;>:;�::t:»:r:>s:::;::>�:>:::�>�::::>::»»
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0-9 INCENTIVE FOR IMPROVING SPE A FUNDS CASH FLOW
Beginning in 1986, special un activities with a positive cash
flow may be credited with o e- ourth of the interest earned by
those positive cash balance . The remaining earnings will be
credited to the General Fu . Beginning in 1987, one-half of the
interest earnings generate b special funds positive cash
balances may be credited t t ose special funds and the remaining
earnings will be credited o he General Fund.� The Treasury
Division's Investment Trac in System is now automated, and allows
for an accurate distribut' n f interest earnings by fund, if
included in an adopted bu ge .
�This results in a reduct on of General Fund interest earnings.
64
SPENDING LIMITATIONS:
BackQround for Budgeting For Promotions:
During budget planning, managers often ro se to upgrade positions and
to promote employees. Typically, a pos ti n must be audited in order to
be upgraded and an employee must pass t e ppropriate civil service test
in order to be promoted. Often, the re ul s of these processes are not
available to the manager at budget pre ar tion time.
0-10 BUDGETING FOR PROMOTIONS:::;:At�iD:.;:.�t,L:..,?:1�., ::�N�:S
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General Fund �cC�;'u?�;��:budgets .. .... , should �—include
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Managers of Special Fund op ra ions should include an estimated
amount in their budgeted...sa ar _.reserve.. for.adequately funding
expected::promotions...;�4�<�� '��, � ����'ades ��d ae�����ceme�t� nf
...
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Anticipated merit increase w 11 continue to be included in all
spending plans.
Back round for Ca ital Outla a d ui ment Purchases:
In difficult budget times, it 's mpting to respond to requests for
service cuts by delaying the s st matic replacement of equipment.
However, attempts to provide a se vice without the proper equipment
often reduce the effectiveness of the service and increase costs. For
instance, the age and conditi the equipment may cause
extraordinarily high maintena ce costs which, in turn, will offset any
savings achieved by delaying he purchase of new equipment.
0-11 LIFE CYCLE EQUIPMENT P RC SES
Budget requests shoul b made for systematic replacement of
equipment.
A cost-benefit analys s considering purchase price, maintenance
costs , expected life an salvage value) must be performed before
a de.cisiou is ui�ac'c t d�: Lay routine replacement of e�{uipment . IE
the analysis indicat s hat replacement is warranted, budget
requests should reEl ct that need.
65
Lease-purchase financing shou d e considered as an alternative
to immediate purchase, especi 11 for high priced equipment with
a life expectancy of less tha f ve years.
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0-12 EXPENSE ACCOUNTS
Expense Accounts may be est li hed in an elected official's or
Director's budget activity si object code 0528 (Expenditure
from Contingent Fund) . Pay en for public purpose expenses may
be made from this account, cc rding to the following allowances,
once a pay voucher, signed y he elected official or Department
director (a designee is not ac eptable) , and accornpanied by a
receipt or invoice and a st te ent of City benefit has been
submitted. Expenses of a p rs nal nature are unaCceptable.
In a City Attorney opinion, pu lic purpose has been generally
construed to mean " . . .such n ctivity as will serve as a benefit
to the community as a body an , at the same time, is directly
related to the functions o g ernment. " .
In addition to elected off ci ls, the Council Research Director
and Directors of Communit S rvices, Finance and Management
Services, Fire and Safety er ices, Planning and Economic
Development, Police, and P bl c Works; along with the Executive
Assistant to the Mayor, t D puty Mayor, the Budget Director,
the City Attorney, the Ci erk, the Personnel Director, the
Director of Human Rights, an the Managing Directors of the Civic
Center and Water Utility il be eligible. Up to $2,000 will be
allowed per official per ea .
When employees are not tr ve ing out of town, meal expenses will
generally not be allowed. P yment or reimbursement for local
professional or civic org ni ation lunches, meetings or seminars
where the topic is relate t the function of the Director will
be allowed. Reimburseme r business meals will be allowed, in
accordance with the Runz ei r Index, when business cannot be
done at an alternative t'me. The Director will be responsible
for determining the bene it to the City, and specifying the
public purpose in writin . No payment will be allowed if only
City employees are prese t. Reimbursement for coffee and pastry
for department head meet ng is permissible if City employees are
present. The Director w 11 be responsible for determining the
benefit to the City, an sp cifying the public purpose in
writing, including copi o minutes kept.
_.......
Contr.ihuti.ons up to fifty ',dotlars to City employee
�ecuvn:.,_i_�;u ��ucl r<:�irem���nt coinin��moi-�itiou_, oit 1�ehr.�1_f ol_ tl�e,
Directo� will. l�e ailowe wlen he or she is representing the
Gity. i'a�iu�nC or reiinb rs iueut wi11 b� allow�cl oE up to
66
:��:���:;`�ollars or flowers and other token gifts for
well wishes and sympatheti g eetings for employees.
Payments for the following it ms are specifically disallowed by
this policy: alcoholic be er ges, membership to a private club,
expenditures budgeted for n ther line item accounts; including
but not limited to profess on 1 association dues not required as
a condition of employment, fu niture or office supplies and
transportation expense.
0-13 MAYOR'S EXPENSE ACCOUNT
The Mayor may establish an ex ense. account in the Mayor's Office
budget activity using obje t ode 0528 (Expenditure from
Contingent Fund) . Payment fo public purpose expenses may be
made from this account, ac or ing to the following allowances,
once a signed pay voucher nd accompanied by a receipt or invoice
and a statement of City be ef t has been submitted. Expenses of
a personal nature are unac ep able.
In a City Attorney opinion p blic purpose has been generally
construed to mean " . . .such an activity as will serve as a benefit
to the community as a body an , at the same time, is directly
related to the functions o g vernment. " .
Up to $5,000 will be allow d nd may be used for gifts for
visiting dignitaries and o fi ials, gifts for designated sister
cities, entertainment, lob yi g expenses, travel, speeches and
any other type of expendit re which has public purpose similar to
expenditures in the adopte b dget with a maximum of $200 per
gift.
0-14 FAIR LABOR STANDARDS ACT 0 ER IME PAY
Departments must plan eno h pending to comply with the Fair
Labor Standards Act (FLSA) . LSA became binding on public
employers in 1986 and reg at s minimum wage and overtime
benefits for employees. I' r gards to overtime, the act
identifies who is eligible a guides how a rate is set and
computed.
Back round for Travel and Train x enditures:
By attending national conferenc , ity staff stay infbrmed of
developing technologies; mainta' c mmunication links �aith their
counterparts in other locations; le rn of, and transfer successful
operating methods to Saint Paul; a lyze and compare many national
equipment and service vendors i o location, and receive specific
training not available elsewher .
However, there is a need to bal nc the value in having City staff
attencl national con[erences witl t cost of sending them to out-of- Lowti
locations.
� � - 9� �
67
0-15 OUT-OF-TOWN TRAVEL
Department and Office Di ec ors will strive to limit the number
of employees attending t e ame out-of-town national conference.
The following factors sh ul be considered if more than three
employees are authorized to attend:
1. An employee is will' g o pay for a portion of the travel
expenses; or
2. The employee holds e ected or appointed position with the
national organizatio i volved; or
3. The employee has bee i vited by the national organization
to participate in di cu sion panels, seminars, etc; or
4. The employee is requ're to attend because of state or
federal grant rules. '
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City managers should enco ra e their employees to participate in
local conferences.
0-16 PARKING EXPENSE REIMBURSE EN
Elected Officials shall h ve a mileage allowance of �i-&8-98
�:l;�;t�;:;t7� per month.
...........:....
The Mayor and the Directo s f the Police Department, and the
Fire and Safety Services ep rtment shall have a City owned car
provided them because the a e on call for service twenty-four
hours a day.
The following Directors s al be required to use their personal
cars for City business an t us shall receive mileage and a
......................
$�98-98 ��t3�'�:� per month pa king expense reimbursement:
Budget, Deputy Mayor, Cit A torney, City Council Research, City
Clerk, Civic Center, Comm ni y Services, Executive Assistant to
the Mayor, Legislative Ai es Finance and Management Services,
Human Rights, Planning an E onomic Development, Public Works,
Water Utility, and Person el.
0-17 REPAIR OF POLICE AND FIRE VE ICLES INVOLVED IN ACCIDENTS
Departments should annual y udget for routine and ordinary
maintenance of vehicles. Ex ected estimates for repairs of
vehicles involved in acci en s should be offset by the estimated
revenue from insurance pr ce s.
The City will give insura e ompanies the option of reimbursing
City garages for vehicle p 'rs rather than a private body
repair shop. A private s p ust meet the satisfaction of the
City.
Budget Section Mayor's Office
c:89gopo5/May 24, 1989
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.r � - CITY SAIlTTT PATJL : ` ��_
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`--`� ��' OFFICE O THE CI'�`Y COIINdIL - -
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Co I ittee f�e ort
P
Finance Mana e � nt & P'ersonn i Committee
Y 15, 1989 �i
i
1. Approval of minutes of May 1 , 19 meetin�. Approved 3-0
2. Completion of discussion regar in Capitali Resolution
Ailocation Financing Policies, 19 0-1994. ! Approved 3-0
�3. Completion of discussion regar in 1990 ` Resolution
Budget Goals and Policies. 3-0
4. Discussion of Mayor's mid-year bu get supp�ement Information only
recorrxnendations inctuding the ol owing: no action required
A. Resolution 89-400 - amendi �g he 1989 mudget Approved 3-0
by adding $45,071 to the F na cing and Spending
Plans for Community Servic s epartmen� Parks and
Recreation Building Mainte an e. (Ref�:rred from
Council March 9) i
B. Resolution 89-493 - am nding the 1�89 budget Approved 3-0
by transferring $5,000 fro C ntingentiReserve to
Executive Administration P rs nnel Offiice Labor
Relations. (Referred from Co ncil Mardh 23)
C. Resolution 89-495 and 9- 6 - amer�ding the 1989 Approved 3-0
budget by adding $30,000 t t Financiing and Spending
Plans from General Fund to x utive Aciministration for
the five-year impiementati lan chan�ing to a two-year
budgeting process. (Referr d rom CounFil March 23,
laid over April 3) i
D. Resolution 89-831 - ame di g the 19�9 budget. by Approved 3-0
adding $19,215 to the Finan in 8 5pend�ing Plans' ,
for_ PED Data Processing Har wa e fund tp replace �i
and add equipment. (Referr d rom Coun�cil May 9) '
�
5. Resolution 89-744 - amending th 1 89 budge� by ,�; Approved 3-0
addding $1 ,425.84 to the Financ ng 8 Spendi�g Plans �i
for Public Works Equipment Servi ce . (Referred
from Council May 2) '
i
CITY HALL S VE TH FLOOR SAIN'T PAUL, MINNESOTA 55102
�'�g II
I
6. Resolution 89-829 - amending the 1989 budget by Approved 3-0
adding $50,500 to the Financing 8 Spending Plans
for Community Services Division of Libraries for
supply and storage closet in auditorium of St.
Anthony Park Branch Library. (Referred from
Council May 9)
7. Resolution 89-832 - amending the 1989 budget by Approved 3-0
adding $16,448 to the Financing 8 Spending Plans
for Police Speciai Investigations, Narcotics
Control Surveillance Program. (Referred from
Council May 9)
8. Resolution 89-833 - amending the 1989 budget by Approved 3-0
adding $11 ,200 to the Financing & Spending Plans
for Police Special Investigations for the purchase
of certain investigative equipment. (Referred
from Council May 9)
9. Resolution 89-816 - authorizing severance pay in Approved 3-0
the amount of $4,000 to the estate of Sergeant
Michaei D. Markuson. (Referred from Council May 4)
10. Resolution 89-764 - approving and ratifying Memora�dum Approved 3-0
of Agreement between the Professional Empioyees Associ-
ation. (Referred from Council May 4)
I1. Resolution 89-767 - amending Section 8.A. 1 of the laid over
Civil Service Rules pertaining to filling vacancies. indefinitely
(Referred from Council May 4)
12. Resolution XX-XXXX - supporting repeal of Section 89, Approved 3-0
Tax Reform Act of 1986.
Additional item
Reports on budgeted administrative orders were distributed.
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