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08/22/1977 CONF MTG - 5628I _.� r U fRIDLEY CITY COUNCII CONFERENCE MEETING � ', . August 22, 1977 � � 1. Discussion Regarding Teen Center 2. Qiscussion Regarding Code Enforcement by the City 3, Discussion Regarding Transfer of Surplus Funds in Bond Fund to Other Funds 4, Concerns and/or Interests of Councilmembers on Metro Council Affairs 5. Discussion Regarding Grant Application 6, General Budget Discussion 7. Other , .� ,.a� y b,... . `+ .� Ri��G�77c�.RT3i� lbl T0: Maxvin C. Brunsell, Finance Director FROM: Virgil C. Herrick, City Attorney BE: Use of Surplus Funds in Bond Account DA17?: July 8, 1977 You have asked my opinion as to what the city may legally do with surplus funds that remain in a bond account after all of the bonds have heen retired. In my apinion, the answer to this question is contained in Minnesota Statutes 475.65. This section reads in part as folloas: "... if any balance of the proceeds of the obligations remains after the use is accomplished, such fund may he devoted to any other public use authorized by law, and approved by resolution adopted or vote taken in the manner required to authorize bonds for such new use and purpose. Any balance remaining after the improvement has been completed and paid for, unless devoted to a new use as herein authorized, shall become a part of the debt service fund of the municipality." Minnesota Attorney General's Opinion No. 159B-2, dated December 9, 1930, stated the following: "When bonds are issued for a specific purpose, such as construction of a school building, the proceeds of the bonds become impressed caith a trust which limits the use to such purpose, but where the purpose has been accomplished, the surplus remaining becomes relieved from that purpose and the surplus reverts to the general fund of the school district and may be used to pay any bills or obligations lawfully contracted by the district." Based on the above statute and attorney general's opinion, I believe that the city could transfer the surplus funds to general revenue or could transfer said surplus funds to other bond funds in order to retire outstand- ing bonds. VCH:JLH L'9i � �� . � T0: VIRGIL C. HERRICK, CITY ATTOR��EY FROM: MARVIN C. BRUNSELL, ASST. CITY MCR./FIN. DIR. DATE: JUNE 29, 1977 I. THE COUNCIL HAS ASKED YOU At�D I TO RESEARCH THE USE THAT CAN BE MADE OF THE SURPLUS IN THE REGULAR ASSESSMENT FUND. 1. A transfer of $31,435 of the surplus from the Regular Special Assessment Fund to Bonds of 1963 and Refunding Bonds of 1974 was considered at the June 6, 1977 Council meeting, prompting questions from the Council on the use of the surplus. The Council asked that the question of transferring the funds be further researched. II. THE REGULAR SPECIAL ASSESSMENT FUND WAS THE FIRST IMPROVEMENT BON� FUND ESTABLISHED BY THE CITY. 1. The Regular Special Assessment Bond Fund was established by the City in 1954. 2. The Regular Special Assessment Fund served as a canmon Sinking Fund, with several bond issues being accounted for in the one bond fund. 3. The first bond issue was dated May 1, 1954 and the last one August 1, i956. 4. The bond issues associated with the fund provided financing for water, sewer, storm sewer and street projects. 5. The last bond principal and interest pdyments were made on August 1, 1976. III. 7HERE IS A SUBSTANTIAL SURPLUS IN THE BOND FUND RESULTING FROM INTEREST EARNINGS AND OVER ASSESSMENT. 1. The substantial surplus in the fund is partially the result of investment earnings, and interest earned on assessments receivable being greater than the interest paid on bonds. a. The bonds in the fund had interest rates from 2 3/4% to 4 3/4%. b. Assessments receivable carried an interest rate of 5%. c. Investments•earnings generally earned a higher rate of return than the interest rate on the bonds. • 2. There apparently was some over assessment of water and sewer mains. a. M assessment of $.25 per 100 square feet was placed on property north of Rice Creek for costs incurred south of Rice Creek, such as over sizing of mains, etc. This apparently produced more revenu2 than was necessary to meet the actual amount expended for the projects in question. �: , � v: . Page 2 I' 3. It would be virtually irtpossible to identify exactly what portion of the surplus originates fran interest earnings, and what portion originates from assessments. a. The records available from the 1954, 1955 and 1956 period are such that it would be virtually irr�possible to pair assessments levied to particular project costs. b. Because of the time span involved (23 years), and the number of years assessments have been levied, tying the assessment received to costs would be most difficult. IV. AT THE JUNE 6 COUNCIL MEETING, TRANSFERS WERE PROPOSED TO BONDS OF 1963 AND REFUNDING BONDS OF 1964. 1. At the June 6 Council meeting a transfer of $3,367 was proposed to Bonds of 1963. � a. Bo�ds of looping � against I provided financing of the water lines. ited property. for certain water mains, including This looping was not assessed b. As of De �er 31, 1976, there were deferred (future years) tax levies of $199, 0 associated with Bonds of 1963. c. Discounti g the deferred tax levies, liabilities (bond principal and interest ayable), were 9reater than assets (cash on hand, special assessme ts receivable and future interest earnings) by $20,204. d. The remailning bond principal and interest must be retired over the next sixlYears. The formula used for computing the transfer amount was as fc�llows: $20,204 = 6 = $3,367 2. At the June ouncil meeting, a transfer af $28,068 was proposed to Refunding Bonds of 197 .� a. Refundin Bonds of 1964 provided financing for various water and sewer projects including certain sewer main work which was not assessed against enefited property. b. As of De errber 31, 1976, there were deferred (future years) tax levies of $159, 00 associated with Refunding Bonds of 1964. c. Discount ng deferred tax levies, liabilities (bond principal and interest payable) were greater than assets (cash on hand, special assessments receivab e and future interest earnings) by $158,809. �... •i . Page 3 d. The remaining bond pwincipal and interest tnust be retired over the next three years. The formula used for determining the amount of transfer was as follows: $158,809 = 3=$52,936 less paid by service conr�ections = $28,068 � V. THE QUESTION IS,TO WHAT USE CAN THE COUI�CIL LEGRLLY PUT THE SURPLUS CONTAINED IN THE REGULAR SPECIAL ASSES5t4ENT FUND. 1. Is the transfer to Bonds of 1963 and Refunding Bonds of 1964 a proper use of the funds? 2. Can the City Council appropriate the surplus for other governmental purposes such as the purchase of land? MCB:sh cc: Nasim M. Qureshi, City Manager City Council 1 RESOLUTION N0. ___ _ 1977 A RESOLUTION AUTHORIZING TRANSFERS FROt4 THE PUBLIC UTILITY FUND, THE REGULAR SPECIAL ASSESSMENTS FUND AND THE REVOLVING FUWD TO W-75 WATER WORKS If4PROVEMENT BO�dD FUND, NATER REFUNDING BONDS OF 1975 FUND, IMPROVEMENT BONDS OF 1463 FUND, AND SPECIAL ASSESSMENTS REFUNDING BONDS OF i964 WHEREAS, Tax levies have been adopted and filed with the County, or transfers into bond funds are necessary to provide the required amount of money in certain improvement bond funds, NOW, THEREFORE, BE IT RESOLVE➢, By the City Council of the City of Fridley, meeting at a regular session on the day of as folla�s: 1. That a transfer from the Public Utility Operating Fund to the Water Refunding Bond Fund ;J-75 in the amount of $41,900 for the purpose of eliminating the tax levy for the year 1977, collectible in the year 1978,is authorized. 2. That a transfer from the Public Utility Operating Fund to the Water Refunding Bonds of 1975 Fund in the amount of $58,300 for the purpose of eliminating the tax levy for the year 1977, collectible in the year 1978,is authorized. 3, That a transfer from the Regular Special Assessments Fund to the Improvement Bonds of 1963 Fund in the amount of $3,367 for the purpose of eliminating the tax levy for the year 1977, collectible in the year 1978,is authorized. 4. That a transfer from the Regular Special Assessments Fund to the Refunding Bonds of 1954 in the amount of $28,068 for the purpose of eliminating the tax levy for the year 1977, collectible in the year 1978, is authorized. 5. That a transfer of the 1977 collections from Service Connections by the Revolving Fund to the Refunding Bonds of 1964 far the purpose of eliminating the tax levy for the year 1977, collectible in 1978, is authorized. PASSED AND ADOPTED BY THE CITY COUNCIL OF TNE CITY OF FRIDLEY THIS DAY OF , 1977. ATTEST: CITY CLERK - MARVIN C. BRUNSELL MAYOR - WILLIAM J. NEE � .. ,.: f PURPOSE FOR MEETIN6 DE67 SERVICE REQUIREMENTS FOR IMPROVEMENT FUNDS FOR THE YEAR 1978 FUND W-75 (Water Refunding) l�ater Refunding Bonds of 1975 Bonds of 1963 Refunding Bonds of 1964 REGULAR TO BE TRANS- AVAILABLE FROM SPECIAL FERRED FROM SERVICE CONIVEC- ASSESS- PUBLIC UTILITY REQUIREMENTS TIONS IN 1977 MENT FUND FUND $ 41,90� $ 58,300 3,367 52,736 $156,303 24,668 $24,668 $ 3,367 28,068 $31,435 To be paid by Utility fund To be paid by Regular Special Assessments Fund To be paid by Service Connections $ 41,900 58,300 $100,200 TAX LEVY Not Scheduled $100,200* 31 ,435 24,668 $156,303 *$28,964.59 of this amount will show as an operating expense of the Public Utility operation as interest expense. � ,. CFTY OF FRIDLEY MEMORANDUM T0: NASIM M. QURESNI, CITY MANAGER, AND CITY COUNCIL FROM: MARVIN C. BRUNSELL, ASST. CITY MGR./FIN. DIR. $UBJECT: RESOLUTION TRAP�SFERRING FUNDS FROM THE PUBLIC UTILITY FUND, THE REGULAR SPECIAL ASSESSMENTS FUND, AND THE REVOLVING FUND TO VARIOUS SPECIAL BOND FUNDS DATE: MAY 18, 1977 The attached resolution is similar to the one that has been adopted in each of tfte past several years. If this resolution is adopted, no tax levies will be necessary for any of the improvement bond funds for the year 1977/78. W-75 Bond Fund and Water Refunding Bond fund of 1975 were for the express purpose of providing financing for improvements to the utility system such as wells, reservoirs, etc. Refunding Bond Fund of 1974 provided the financing for substantial improve�ents in connection with looping water mains. This cost was not 100% assessed against property owners. Bonds of 1973 provided financing for a small amount of sewer main work that was not 100% assessed. The Public Utility Fund does have sufficient funds to make the required transfer. The funds for the transfer to be made from the Revolving Fund are generated by assessments for service connections. Service connections involve assessments to property connecting directly to a water or sewer main, or lateral assessments on property, which ave not previously been assessed. A change from prior years' resolutions is the transfer from the Regular Special Assessments Fund. The Regular Special Assessments Fund's bonds have all been retired and there remains a substantial surplus in the fund. The City Council can use this surplus for the purpose indicated in the resolution, so long as the bonds have been retired. MC6 sh Attachments , � ,. , RESOLUTION N0. 1977 A RESOLUTION AUTHORIZING TRANSFERS FROM THE PUBLIC UTILITY FUND AND THE REVOLVIN6 FUND TO W-75 WATER WORKS IMPROVEMENT BOND FUND, WATER REFUNDING BONDS OF 1975 FUND, IHPROVEMENT 60NDS OF 1963 fUND, Al�D SPECIAL ASSESSMENTS REFUNDING BONDS OF 1964 WHEREAS, Tax levies have been adopted and filed with the' County, or transfers into bond funds are necessary to provide the required amount of money in certain improvement bond funds, NOW, THEREFORE, BE IT RESOLVED, By the City Council of the City of Fridley, meeting at a regular session on the day of _____ as follavs: 1. That a transfer from the Public Utility Operating fund to the Water Refunding Bond Fund 41-75 in the amount of $41,900 for the purpose of eliminating the tax levy for the year 1977, cotlectible in the year 1978, is authorized. 2. That a transfer froin the Public Utility Operating Fund to the Water Refunding Bonds of 1975 Fund in the amount of $58,300 for the purpose of eliminating the tax levy for the year 1977, collectible in the year 1978, is authorized. 3. That a transfer from the Public Utility Fund to the Improvement 3onds of 1963 Fund in the amount of $3,367 for the purpose of elirninating the tax levy for the year 1977, collectible in the year 1978, is authorized. 4. That a transfer from the Public Utility Fund to the Refunding Bonds of 7964 in the amount of $28,068 for the pu.rpose of eliminating the tax levy for the year 1977, collectible in the year 1978, is authorized. 5. That a transfer of the 1977 collections from Service Connections by the Revolving Fund to the Refunding Bonds of 1964 for the purpose of eliminating the tax levy for the year 1977, collectible in 1978, is authorized. PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF FRIDLEY THIS DAY OF , �977, MAYOR - WILLIRM J. NEE ATTEST: CITY CLERK - MARVIN C. BRUNSELL t CITY OF FRIDLEY MEMORANDUM T0: NASIM M. QURESHI, CITY �4ANAGER, AND CITY COUNCIL FROM: MARVIN C. BRUNSELL, ASST. CITY MGR./FIN. DIR. SUBJECT: TRANSFERS TO VARIOUS SPECIAL ASSESSMENT FUNDS DATE: JULY 14, 1977 Attached is my memo dated May 18, 1977 to the City Manager and Council regarding transfers to be made to certain special assessment funds. Also, attached is the resolution that accompanied this memo. I have prepared a new resolution which authorizes all of the transfers to be made from the Public Utility Fund and service connections, as opposed to making a portion of the transfers from the Regular Special Assessment Fund. One or the other of the resolutions should be adopted. MCB:sh Attachment '�: `'F:...,T o � L � . . CI1'Y bF FRIDLEY a ��. �. i ffI� T0: rffSfO fROM: 1]PITE: SUR7ECi': 1Ric�rd N. Sobiech� ?ublic 6•Torks Directo� Jerrold Boardman. City Planner August 15, 1977 A LISTING OF MEZROPOLITAN �IJPICIL DISQ)SSION I1�S9S FOR THE �iJA1CIL MEET'ItdG OF AUGUST 22 The following is a listing of items pertaining to the City operation that Metropolitan Council has been either directly or i.ndirectly involved in: 1. iiousi g a. Section 8 Prograrn -(rent subsidy) se�ns to be *aorking well. b. Review of HUD Block C�ant -(Hyde Park Grant Rehabilitation Program) - reconunended we only be ranked if additiona]_ monies wex� available. c. Housing Review Status - nresent pt. total is 34 anticipate quite a significant jtmtp in pts. with approval of the elderly/family project on the Wa, property also, with the adoption and enforcement maintenance �de. :�re pts. c,rould be available code were revised on the issues of gaYages, lot size. �ts. �le do Metro Councils 1 Corooration of the housing f the zoning ize and }�ouse d. M3y aant to look into other joint operations with the Metro Housi� Authority. May prove beneficial to the City in the long run. 2. Parks � Recreation Open Space a. Regional Parks System - High priority has been given to the land aequisition of the Lino Lakes area with a lower priority on the acquisition of the rest of Rice C��eek. b. ?:egional Trail System -^here seems to be s�ne confusion with the regional trail systems through F`ridley. The Recreation Open Space System Plan adopted De�ember 1974, seems to be in conflict with the Regional Bicycle Corridor Plan that is being proposed. The 1974 plan utilizes Rice (�eek as a linear trail corridor while the 1977 proposal shaas a proposed �ail in the vicinity of 73rd or Osborne Road. This seems to be in conflict to the overall policies for the development of linear t�ail eorridors. c. Regional Special Use Parks - I have reviewed the criteria established to detennine regional special uses and feel that it would adequately cover both North Park and Tslands of Peace for inclusion as a Re- pionsl. Special Use Park. ��_ �: i a. ZY�ansporeation a. Highway - The Northto�m (rosstown is listed as a high priority item for construction necessary to c�r�plete the 1990 Highway System Plan. b. Tr�nsit - I don't feel that enough is being done by the Metro Council in respect to �ansit in order to better serve otm arez. iYore enphasis should be placed on the utilization of existing rail systems for high speed �ansit service to all areas of the �lropolitan area, ar at least the upp�ading of existing transit to m3ke it a more feasible mode of txt�nsportation. 4. Secxrs Continued riunors of construction of F`ridley Sewage ZY�eatrnent Facility. GR�at is final analysis of the tr�tr�ent plant in FY�idley? Also, seymge disposal rates are accelerating at 10-15� per year. These are the bssic concerns that we have been dealing with over the past 5 years, and wi11 con�inue to closely watch those issues which wi.11 directly or indirectly effect the city (such as, airport siting, health care delivery systems, clean air policy, the ever-changing hous�ng field, solid s.aste disposal, etc.) ,�, POTEN7IAL 6RANT APPLICATION ITEMS LAWCON (50% Federal; 25� State; 25% Local) or LCMR (50% State; 50% Local) Preliminary Appli- cation does not require official Council action 1. Park shelter buildings 2. Development of building at North Park 3. Neighborhood parks land acquisition (additional land needed to supplement existing parks in certain neighborhoods) TRAIL DEVELOPMENT PRELIMINARY APPLICATION (50% LAWCON; 40% State; 10� Local) Does not require official Council action 1. Rice Creek Bikeway/Walkway Trail OUTDOOR ATHLETIC COURT GRANT APPLICATION (50� State; 50% Local) Mayor's signature re- quired (not preliminary) 7. Two tennis courts - Benjamin and Briardale Park 701 COMPREHENSIVE PLANNING GRANT (67% Federal; 33% Local) Needs official Council action - can submit with letter of intent 1. To develop plan for neighborhood park design for total park design for designated 13 neighborhoods RNS/jm 8/29/77 ..�� - PUBLIC WORKS DEPARTMENT 1978 BUDGET PROPOSAL Program Division Cost Recom- CEk�1UNfTY DEVElOPMENT DIVISION Estimate mendation Community Celebrations - Program 139 $6>300 Gommunity Service Contribution - Program 140 3,000 Building Code Enforcement - Program 141 92,627 City Code Enforcement - Program 142 59,092 Planning - Program 143 �1+2�9 Weed Control - Program 147 11,545 Total Community Uevelopment . . . . . . . . . . .$243,843 CIVFC GENTER DIVISION Civic Center - Program 148 $1.30,206 Total Civic Center . . . . . . . . . . . . . $110,206 ENGINEERING DIVISION Engineering - Program 151 Total Engineering PUBLIC WORKS MAINTENANCE DIVISION 93,658 . . . . . . . . . . . . $ 93,658 Street Maintenance - Program 181 $278,188 Street Sweeping - Program 183 29,245 Snow & Ice Control - Program 196 73,270 Traffic Safety Devices - Program 202 163,619 Storm Sewer Maintenance - Program 211 23,964 Shop Operations - Program 216 41,534 Municipal Garage/Yard Maintenance-Program 218 80,580 Total Public Works Maintenance . . . . TOTAL PUBLIC WORKS DEPARTMENT . 8/18/77 JM . . . $690,400 , , . . , . . . . . $1,138,107 .. ....a�;� PARKS AND RECREATIOiV DEPARTMENT 1978 BUDGET REQUEST Divisional Request Parks - $387,706. Recreation - 317,841.. Total $705,59Z. Park Division Program Request #237 - Park Administration . , , , . . . e . $160,685. �238 - btvore Lake Study e e . . > . . . . . 10,546. $241 - Area 1 - P�orth . . . . . . . . . . . 54,359e �242 - Area 2 - 41est . . . . . . . 30,1990 �242 - Area 3 - South Central� . . . . . . . 31,897. �243 - Area 4 - East . . . . . . . . . . . 35,582, �244 - Area 5 - South . . . . . . . . . 21,848, �245 - Area 6 - North Central . . . . . . . 24,365. #246 - fQursery . . . . . . . . . . . . . . 18,225. TOTAL - Parks $387,706. Recreation Division Program Request #266 - Recreation Administration � . . . . . $ 88,318. #270 - Fa11/4dinter Sports . e e . o . . . . 11,319. 8271 - Football e . . . . . . e a . . . . 9,440e �272 - Volleyball� . . . . . . . . . . . . . 3,568. �273 - Basketball . . . . . . . e . . . . . 4,4950 �274 - Hockey . . . . . . . . . . . . . . 32,851. �275 - Broomball o . . . a . . a . . . a . 7,874. �1276 - General Skating . . . . . . . . . . 19,1820 #280 - Spring/Summer Sports . . . . > . . 0 9,035. �281 - Baseball . e . . . . . . o e . . 15,163. #282 - Playground� e . . . . . e > . e ... . 35,284. #283 - Softball . . .. o e . o . . o e . . e 21,694. �284 - Lifeguard . e . e . e . . . . . . 19,572. #286 - Concession o . . < > o . . > . e . . 22,365. #288 - Youth Development a . . . o ..o . > e 11,015> �289 - Senior Citizens o . . . o . . . . . . 1,7000 � #290 - Fine Arts . . . . . . . . o . . . . +,016. TOTAL - Recreation $317,597. - --�-.� ANTICIPATED REYENUE - 1978 Ptaygrounds Gymnastics Baseball So#tbali Football Basketbali Broomball Skiing ' Ballet/Dance Skating Beach Stickers Miscellaneous Concessions Hockey Volleyball Gym Night Square Dance Tennis Arts and Crafts Table Tennis Soccer TOTA! $2,800. 1,5000 2,400, 9,500. 500. 6000 250. 1,500. 500. 50e 200. 3,000, 7,500, 80Q. 1,5000 75. 1,500e 1,050e IOQ. 25. 600. $35,950e , , � . � ^� r Prograra tJINTER s � SPRING es �es SUt9PdER Youth Adult �to s Tourn 6a se ba rounds Tnstruc E re Tennis n ;rim n�m on ba cs nc u2 on sons n;c PROGRAit PARTICIPATIO'J S7ATISTICS � � � �� 1976 1977 # of Teams k of Participants # of Teams N of ParLicinants lE 19 „ „ r � nks stric 30 s o�ferir,g ,v:..y YY�y._. � ' Proqram SUF1t4ER (Cont. ) FALL ens Vollevball s Volleyball ples Volleyball rsday Industria leyball tball s Basketball 1 Softball are Dancing 7 ng YEAR ROUND PROGRA�IS 1976 � of Teams N of Participants 40 1977 � of Teams !1 of Participants lentative�y p�ann��iy o,� e::;.andin; the :°7� ;:ro;rars, !�e e�ill include mer.y of those offered in 147F nlus more coraau�ity recreation prograr,is. Ladies Day Out — One trip every month with a participation level of approximately 5D each trip, wfiich began September 1976. tiEW PROGRAPI Senior Citizens, Fridley Friendly Folks — Will be programming monthly attivities fvr the 150 members beginning in 5eptember 1977. � � �.: T � GOOM 11MM �� «�. � W � > _ _ __ __. m 1�� , � {� �� • �, (� �I _ _._ � ��' --, , , < < 1 L_ �� 1�,��, _ � , ��♦ � � �� u � , ,� � �-� :�.,�, � �� , �R, � � , , v�� r �Y �;�� T � �"� , �t�,��,�� - - �I�,�� I 1�' .,•r:= i��r ' . t� �I' - •+ ��i i . � I s .� � ..�. � � _ � � � - • • � - r /� ' I �?i1R" � .: ,. _ . , - - . �� i I� .s �— ��• �,�-• �'�.�!��''� � �'r ��%�� , , � �� w�` ,� �,� , E°� ci � '��' � i � / �li � �.�.+ng""r+' •_ _ �'�' �''� n; � '�F� ��t�Il� i�'�� .�' , `- r �� I��'*( �`� m �r`F --- i} i I '_"r r1,� __ �� IF�� Nw � . �' i � �r �' � +��° , � ��: � � �1� t �. � ' � �� yF � l��E ,A �y� ;� - � _ i f'� � � , ^� � �E � � I �j� " 'I� � ��`�11f�'�7\�/ ��..� "'�- � t.. _ _.■ a - SUPPLEMENTAL BUDGETING AIDS (CONTINUED) Table to be used if computing percentages on total salary rather than on net of 47Q0 account. ALTEfUJATE TAf3LE 1978 Estimate OTHER EXPENSES 4200 - Office Supplies - This account is used for all regular office supplies, 6% such as paper, pencils, paper clips, etc. 4210 - Non Office Supplies - This account is used for operating supplies other 8% than office supplies and other than motor fuel, lubes, cleaning supplies, chemicals and clothing allowance. 4211 - Motor Fuels and Lubes . Gas 10� Oil 5% 4216 - Chemicals - The account is used primarily by the Utility Department as a code for chemicals for the Water Treatment Plant. Do not use this account for fertilizer, use Account No. 4210. ;Jater 5% 4217 - Clothing Allowance - T{iis account should not be used for laundry. 8% 4220 - Repair & Maint. Supplies - General - This is a supply account. This �% � account should be used only if the repair and maintenance supplied does not fit Account Numbers 4221, 4222 or 4223. This account differs from the 4210 account in that it is for repair and maintenance of fixed assets. 4221 - Repair & Maint. Supplies - Equip. - This is a supply account for tne 9% repair and maintenance of various types of equipment. 4222 - Repair & Dtaint, of Other Imp. - This is a supply account for the repair 9% and maintenance of other improvements. M example would be a suppty account for the repair and maintenance of a water or sewer line. �:. � _ SUPPLE�4ENTAL BUDGETING AIOS (CONTI��UED) OTNER EXPENSES (CONTINUED) 1978 Estir�ate 4223 - Repair & Maint. - Supplies - Buildinqs - This is a supply account for 70% the repair and maintenance of buildings. 4230 - Small Tools - This account should be used for tools that are too small 9% to inventory as a fixed asset iten. 4300 - Professional Services - This includes such services as auditing, legal and medical. 4310 - Communication (telephone, postage) - This is an allocated expense based on 10"� �e ep oT-Ti ne equipment used by each department, and based on estimated postage used. 4330 - Advertising 4340 - All Printing and Copyinq 7� 3� 4350 - Insurance (Except related to personal services.) - This account is Auto l5� dependent,to some extent,on equipment owned as well as other factors, Gen.Ins. 5ro 4360 - Utilities - This item relates only to Civic Center and Public Works. 11% See Accounting for yearly consumption estimates. Call NSP and Minneapolis Gas for projected rates. 4370 - Contractual Repairs - Repair & �4aint. - General (Yot Supplies) - Review 9% f�nal 1976 costs. 4371 - Vehicle Repair - Labor costs for repair work at City Garage, and outside contract work is to be budgeted here. 4372 - Contractual Repairs - Repair & P1aint. & Other Impr. - Contractual repairs and ma�ntenance should be charged here. 4373 - Contractual Repairs - Repair & Maint. - Buildinqs - Contractual repairs to buildings should be charged here. 4374 - Seal Coati��Contractual Seal Coatinq of Sireets 4375 - Other Contractual Services - This account is used for contractual costs not associated with repairs, or r�ccount Numbers 4370, 4371, 4372 or 4373 above. 4380 - Rental - All types of rental. 4401 - Dues & Subscriptions 4403 - Travel, Conferences and Car Allm�ance - Includes monthly allmNances, mileage, schools, and conferences. 4404 - Laundry 5%