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RELEVANT LINKS: <br />Many cities will have some activity in most of these seven categories and <br />the first two categories (general government and public safety) make up the <br />majority of city expenditures. <br />Minn. stat. § 424A.091. <br />A. General government <br />Minnesota City and Town <br />Accounting and Financial <br />Expenditures under this category include general costs for the administration <br />Reporting standards Uniform <br />and finance of city government. Costs include those associated with council <br />Chart of Accounts, Office of <br />the State Auditor; and <br />activities, such as publishing ordinances, and meetings. This category <br />includes clerk costs for holding general and special elections. Legal costs fit <br />2013 Minnesota City <br />into this category as do salaries, wages, and related employee benefits such <br />Finances Report: Glossary. <br />Additional lnfotmation on <br />as employer contributions to retirement systems, insurance, sick leave and <br />City Expenditures. <br />similar benefits. <br />Minn. staL. § 415.11. <br />City councils may temporarily reduce their own salaries for one year. The <br />ilaw <br />allows a city council to enact an ordinance to take effect immediately <br />and provides an automatic readjustment back up to the previous salary <br />unless a city's ordinance specifies a different time. <br />B. Public safety <br />Mann. stat. § 626.9458. <br />The basic costs of public safety, at service levels determined by the council, <br />include police protection, fire protection, ambulance service, emergency <br />preparedness, and some protective inspections. Cities should be sure to <br />budget for public safety training costs. Training costs include statutorily <br />required training, such as police -pursuit training and training requirements <br />for part-time police officer licensure. <br />Minn. stat. § 424A.091. <br />The city must provide for at least the minimum obligation to the fire relief <br />"Municipal Contributions to <br />Volunteer Fire ReFef <br />association in the annual municipal budget. The main sources of revenue for <br />Associations," Office ofthe <br />relief associations are municipal contributions, fire state aid, and investment <br />State Auditor, Feb, 2009, <br />earnings. Municipal contributions can be made voluntarily by a local <br />community or may be required, based on the relief association's financial <br />situation. <br />Specifically, state law requires that a city pay a minimum annual <br />contribution to the special fund of its affiliated fire relief association, unless <br />the special fund is fully funded or fire state aid is sufficient to cover the <br />municipal obligation. Decreased earnings on investments generally mean <br />higher required municipal contributions, which can create challenges for a <br />municipality's budget. <br />League of Minnesota Cities Handbook for Minnesota Cities 10/15/2015 <br />Municipal Budgeting Chapter 211 Page 20 <br />