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HomeMy WebLinkAboutWK - September 23, 2014ANLb Y O F 6 1685 CROSSTOWN BOULLVAKD N.W. • ANDOVER, MINNtSV IA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.ANDOVERMN.GOV City Council Workshop Tuesday, September 23, 2014 Conference Rooms A & B 1. Call to Order— 6:00 p.m. 2. Community Bus Tour Start Approximately 7:30 p.m. 3. Discuss Multi - Family Rental 4. Discuss Rural Residential Speed Limit - Engineering 5. Final 2015 -2019 Capital Improvement Plan Development Discussion 6. 2015 Budget/Levy Development Discussion 7. 2015 Special Revenue, Debt Service, Capital Projects, Enterprise & Internal Service Funds Budget Discussion 8. 2014 General Fund Budget Progress Report 9. August 2014 City Investments Report 10. Other Business 11. Adjournment C I T Y 0 F 3. � Iq 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 . (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: Discuss Multi - Family Housing Rental DATE: September 16, 2014 At the August 26th City Council Workshop the Chief Building Official was unable to attended and discuss the Multi- Family Housing Rental program with the Council, the City Administrator provided a brief review and gathered comments. To assist with discussion, attached are the August 26th meeting minutes and staff report. P-1 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 . WWW.CI.ANDOVER.MN.US TO: Mayor and Council Members CC: Jim Dickinson, City Administrator / Finance Director FROM: Fred Patch, Chief Building Official SUBJECT: Review of Rental Housing Dwellings — Multifamily DATE: August 26, 2014 INTRODUCTION Andover has licensed multifamily rental dwellings since 1992 and reviewed and amended its rental dwelling ordinance in the years 2003 and 2009. The purpose of this workshop item is to discuss. review and confirm or determine possible changes to modify the program based on how it has accomplished its purposes and provided for the efficient use of city resources. As of 2014, there are 50 licensed multifamily properties for which staff has provided licensing and inspection services. The majority (35) of the properties are two- family dwellings. The others are (3) 3- family dwellings, (11) four - family dwellings and (1) six unit dwelling. Multifamily assisted living and senior buildings have been exempted by Council from rental licensing. Simply stated, the purposes of the Rental Housing Dwelling ordinance are to provide special protections that exceed those of homeowners: • To protect the health, fire and life safety, and welfare of tenants, • To provide rental dwellings with more stringent enforcement of the Housing Maintenance Code, and • To assist landlords in controlling the disorderly conduct of rental dwelling tenants. Questions that may be asked about these special protections for tenants include: 1. Are there purposes beyond those stated in ordinance that we should consider in administering and enforcing the Rental Housing Dwellings licensing ordinance? What purposes /objectives should staff focus on? 2. The City has relatively very few rental dwellings per capita. State laws and City ordinances apply to all persons equally regardless of their housing status. How vital is multifamily rental housing licensing to the City of Andover? 3. Are the special protections given to rental housing effective in accomplishing the purposes intended by the ordinance and City Council? Looking back, has the ordinance fulfilled the intended effect? 4. One and two family dwellings are subject to exactly the same construction standards under the building and fire codes. Buildings with three or more residential units are subject to greater and more restrictive building and fire code standards. Is it appropriate for two - family rental licensing to be considered multifamily, or might two - family rental licensing be merged with and considered the same as single family rental dwellings? These questions are intended to open a dialogue between staff and Council to determine best direction and most effective use of resources. The Planning Department, Building Inspections Department, and Fire Department look forward to this dialogue with Council. Respectfully Submitted, Fred Patch, Chief Building Official City of Andover Andover City Council Workshop Meeting Minutes — August 26, 2014 Page 2 not the purchase of a new system that is what the county wide levy pays for. Sheriff Stuart reviewed the contract with the Council. Councilmember Bukkila asked at what point the City pays for overtime. Sheriff Stuart stated the current contract limits a minimum of three hours pay on a callback. He explained overtime for training is usually kept at a minimum and they try to make sure all of their training is done on duty. The largest amount of overtime incurred by a deputy is related to the late calls, incidents and court time. Sheriff Stuart reviewed specific scenarios with the Council where overtime would occur. Councilmember Howard wondered if the City added another deputy would overtime go down. Sheriff Stuart indicated it likely would not, it would probably add to overtime but no deputy is allowed overtime unless approved. Councilmember Knight asked if they will be going to front and back squad cameras. Sheriff Stuart did not think they would be doing that anytime soon because of the costs of the cameras and backup systems to preserve data. That would also be the same for body cameras. Mayor Gamache asked if there are any areas in the City they need to be concerned with. Sheriff Stuart did not think there are any areas in the City that the Council needs to be concerned with. RENTAL HOUSING PROGRAMS UPDATE/DISCUSSION A. Single Family Associate Planner Angell reviewed the Single Family Rental Housing Program with the Council. He noted the City has all of the owner information in order to contact them for code violations. This makes it easier to enforce the code. Councilmember Trude wondered if this was a program without a purpose because they have the enforcement code in place. Councilmember Bukkila explained the reason the City started the rental program was to help with market value preservation. Mr. Angell stated if this was just for code enforcement they could disband it but if they disbanded this it would be hard to keep track of all of the rental property changes and keep a handle on everything. He noted the Village of Andover Station and Grey Oaks condos could be removed since they are association maintained and the City only does an exterior inspection. Councilmember Bukkila agreed with that. Councilmember Howard indicated the license period is for two years so is there a lot of junk in the yards after two years. He wondered if they should go to a yearly basis. Mr. Angell felt two years was a good time frame for the reviews. Mr. Dickinson stated when they initiated the program the City utilized non - homestead properties Andover City Council Workshop Meeting Minutes — August 26, 2014 Page 3 to create the list of potential rentals. They now have that significant amount of work done and to re- establish the database again would be time consuming. Councilmember Trade thought the City was actually doing a service to the rental owners by having this program continue. Councilmember Bukkila agreed. The Council and City Staff discussed the Single Family Rental Housing Program and what has been accomplished since it started. Councilmember Bukkila wondered what the legalities are to inform and enforce some of the private properties that are abandoned because the City cannot walk onto the property to do a 360 look for violations or issues. Mr. Dickinson stated they will send communications indicating they see it as an emergency abatement situation in order to preserve structure which will allow the City to go in and do a band aid improvement and assess the costs back to the property. Councilmember Bukkila thought there was a value in having an established system because it allows them to be proactive and not reactive. Mr. Dickinson stated if this is just for code enforcement, he felt they have a program in place that can address it, if it is to go to the next step to track the rentals in the City they could go to a rental registration program without inspection, which is where the cost is at. They are in the budget cycle of the year and are looking for direction on how this program should move forward going into 2015. If they were looking to stop this program they would look to stop it at June 2015 but if they feel this program is worthwhile and that significant information is in place he suggested keeping the program going. Councilmember Bukkila felt that the program was worthwhile. Councilmember Howard asked if fifty dollars was enough to cover staff time. Mr. Dickinson stated he did not think raising the fee a little bit would hurt but if they raised the fee higher than $100 there might be opposition. Mayor Gamache thought they should continue with the program. ------, B. Multi- Family Mr. Dickinson reviewed the Multi- Family Ordinance with the Council. Councilmember Trade wondered if safe off - street parking was considered under life safety. Mr. Dickinson stated they would like to have on -site parking where possible. Councilmember Trade thought this program was very important because they do not want to have bad looking rentals in the City. Mr. Dickinson stated three or more unit dwellings are subject to very strict fire and building Andover City Council Workshop Meeting Minutes —August 26, 2014 Page 4 codes. He wondered if twin homes should be considered multi - family dwellings. Councilmember Trude thought if they were they would be able to go in and inspect to make sure there are working fire and carbon monoxide detectors. She would like to include them because they are mandated. Fire Chief Streich explained they are not required by the State unless the city requires it in their Ordinance. It is State Law to have a CO detector on every level within ten feet of a sleeping room but it is not enforced unless driven by a complaint. Councilmember Bukkila asked if there is something the City could do to address possible mold damage in a home or other damages that need fixing. She described an issue she is aware of Mr. Dickinson stated if the City gets a complaint from a renter /tenant there is a form the tenant fills out and the City communicates with the landlord and indicates it should be fixed and if not fixed within a set number of days the City can take action. Councilmember Knight asked if the City could be liable for some issues that arise. Mr. Dickinson stated if someone had a complaint and the City did not follow through they might get called into it but outside of that it is really a landlord/tenant issue. Fire Chief Streich stated the program itself, with the contact, gives them the loop when the tenant does complain to contact the owner. The moisture issue is a two way street and how deep do you want to go with a rental inspection. The Council felt this program was working well and would welcome further discussion with the Building Department. 2015 — 2019 CAPITAL IMPROVEMENT PLANDEVELOPMENT Mr. Dickinson reviewed the CIP plan with the Council. Councilmember Knight asked if there was any discussion with the YMCA about their expansion. Mr. Dickinson stated they have and the YMCA is not inclined to go along with any project with debt. They would rather bring cash to the table to make improvements or expansions so there would need to be fundraising done. Fire Chief Streich updated the Council on the Fire Department replacement gear and costs associated with them. Councilmember Bukkila asked if they have enough radios for everyone. Fire Chief Streich stated they do not have enough radios for everyone but there are enough for every crew. Councilmember Bukkila asked what the cost difference would be for a mobile compressor versus one left at the Fire Station. Fire Chief Streich stated the cost difference would be minimal and the one left at the station might have more life because it is not exposed to elements but if they can be more efficient and reduce the potential liability on the street that would be huge. Councilmember Bukkila asked if it would impact insurance. Fire Chief Streich was not sure. 1 • NDOVE 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.AN DOVE RMN.GOV TO: CC: FROM: SUBJECT: DATE: Mayor and Council Members Jim Dickinson, City David Berkowitz, Director of Public Ww /City Engineer Discuss Rural Residential Speed Limit - Engineering September 23, 2014 INTRODUCTION The City Council is requested to discuss the current Speed Limit State Statute regarding rural residential developments. DISCUSSION The City has been in the process of posting 35 MPH speed limit signs in rural residential developments for the past few years so that a speed limit less that 55 MPH can be enforced in such developments. Without the posting the statutory speed limit is 55 MPH. As we post these signs residents have been questioning the speed and would like the speed limit lower than 35 MPH. The City is near completing all postings in rural residential developments and one area off of Ward Lake Drive continues to question the requirements. Staff will review the statute with the City Council at the meeting. ACTION REQUIRED The City Council is requested to review current speed limit statute and discuss resident's questions. Respectfully submitted, C�o David D. Berkowitz 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: FROM: SUBJECT: DATE: Mayor and Councilmembers Jim Dickinson, City Administrator Final 2015 -2019 Capital Improvement Plan (CIP) Development Discussion September 23, 2014 INTRODUCTION 0 Administration/Finance has been working with Department Heads to prepare a "draft" 2015- 2019 CIP. Various committees (Vehicle Purchasing & Facility Management Committees) and commissions (Parks and Recreation & Community Center Advisory) have contributed to the current "draft" 2015 -2019 CIP. DISCUSSION A complete draft" 2015 -2019 CIP was distributed to the Council at the August 26, 2014 City Council Workshop. Each of the individual CIP items do identify a funding source and a detailed fund balance analysis of funding sources (based on various assumptions and estimates) is contained in the Appendix section of the document. At this time the Staff would like to discuss with the Council the outstanding discussion items from the August Workshop (minutes attached). The primary topic to discuss will be whether or not to reallocate the Park Improvement Funds in order to facilitate a Pine Hills North multi -use building sooner than currently identified and the Trail Improvement Project list. The various attachments will assist in that discussion. The current schedule indicates the 2015 -2019 CIP is to be adopted by the Council at the October 21st Council meeting. ACTION REQUESTED The Council is requested to receive a brief presentation from staff, and provide direction to staff relative to the "draft" 2015 -2019 CIP. E8 Andover City Council Workshop Meeting Minutes — August 26, 2014 Page 4 codes. He wondered if twin homes should be considered multi - family dwellings. Councilmember Trude thought if they were they would be able to go in and inspect to make sure there are working fire and carbon monoxide detectors. She would like to include them because they are mandated. Fire Chief Streich explained they are not required by the State unless the city requires it in their Ordinance. It is State Law to have a CO detector on every level within ten feet of a sleeping room but it is not enforced unless driven by a complaint. Councilmember Bukkila asked if there is something the City could do to address possible mold damage in a home or other damages that need fixing. She described an issue she is aware of Mr. Dickinson stated if the City gets a complaint from a renter /tenant there is a form the tenant fills out and the City communicates with the landlord and indicates it should be fixed and if not fixed within a set number of days the City can take action. Councilmember Knight asked if the City could be liable for some issues that arise. Mr. Dickinson stated if someone had a complaint and the City did not follow through they might get called into it but outside of that it is really a landlord/tenant issue. Fire Chief Streich stated the program itself, with the contact, gives them the loop when the tenant does complain to contact the owner. The moisture issue is a two way street and how deep do you want to go with a rental inspection. The Council felt this program was working well and would welcome further discussion with the Building Department. 2015 — 20I9 CAPITAL IMPROVEMENT PLANDEVELOPMENT Mr. Dickinson reviewed the CIP plan with the Council. Councilmember Knight asked if there was any discussion with the YMCA about their expansion. Mr. Dickinson stated they have and the YMCA is not inclined to go along with any project with debt. They would rather bring cash to the table to make improvements or expansions so there would need to be fundraising done. Fire Chief Streich updated the Council on the Fire Department replacement gear and costs associated with them. Councilmember Bukkila asked if they have enough radios for everyone. Fire Chief Streich stated they do not have enough radios for everyone but there are enough for every crew. Councilmember Bukkila asked what the cost difference would be for a mobile compressor versus one left at the Fire Station. Fire Chief Streich stated the cost difference would be minimal and the one left at the station might have more life because it is not exposed to elements but if they can be more efficient and reduce the potential liability on the street that would be huge. Councilmember Bukkila asked if it would impact insurance. Fire Chief Streich was not sure. Andover City Council Workshop Meeting Minutes —August 26, 2014 Page 5 Councilmember Howard wondered if it would be a track or trailer mounted compressor. Fire Chief Streich stated he would prefer it to be mounted to a truck chasis. Mr. Dickinson updated the Council on park and recreation operations and projects. The Council and staff discussed possible re- allocation of play equipment money to other projects. Mayor Gamache did not think they should spend money on Fox Meadows Park and the focus should be on Pine Hills North. Mr. Dickinson stated the focus was to get irrigation to Fox Meadows Park in order to get a useable field because they need to rotate and rest fields in some other locations. They already have play equipment, a field and a parking lot at Fox Meadows Park so a lot does not need to be added. He stated the amount for Fox Meadows Park is just a placeholder at this time. Councilmember Howard would like to push Crooked Lake hockey rink and the $50,000 for the Round Lake master plan out another year and focus on a structure where people are going to congregate at Pine Hills North. Mr. Dickinson asked for Council concurrence on what Councilmember Howard suggested. Councilmember Bukkila did not like the idea. She stated the Round Lake trail improvement and ball field safety initiative are somewhat new and can be pushed out but the hockey rink boards have been on their radar for two to three years and should be done. Councilmember Trade thought the playground equipment money could be used for other expenses this year and push out replacement of playground equipment. She thought they are replacing that equipment too soon when it is not needed. Councilmember Knight thought they needed to have some centrally located multi -use building at Pine Hills North. He would like to at least get it started. Councilmember Trade stated she liked Councilmember Howards plan to reallocate the funds. Councilmember Bukkila indicated she liked it but wanted to get the hockey boards done as planned. Mr. Dickinson stated he would come back with a better way to allocate the money between the projects, but thought it would be important to stay with the current plan on the Crooked Lake hockey rink, that is the current expectation of the public. The City Council recessed at 8:59 p.m. The City Council reconvened at 9:05 p.m City of Andover, MN Capital Plan 2015 thru 2019 PROJECTS & FUNDING SOURCES BY DEPARTMENT -7 L' �J Department Project# Priority 2015 2016 2017 2018 2019 Total Central Equipment i Replacement - Service Truck 16 -08800 -01 2 40,000 40,000 Equipment Bond 40,000 40,000 Central Equipment Total 40,000 40,000 Community Center Replacement - Floor Scrubber 15- 44000 -01 1 14,000 14,000 Comm Ctr Operations 14,000 14,000 Replacement - Rink Flooring 15-04300 -01 1 50,000 50,000 Comm Ctr Operations 50,000 50,000 Replacement- Carpeting 16-04000 -01 1 7,000 7,000 Comm Ctr Operations 7,000 7,000 Replacement - Skate Sharpener /Rental Skates 16- 44200 -01 1 10,000 10,000 Comm Ctr Operations 10,000 10,000 Replacement- Safety Pads (wall) 16- 44400 -01 1 6,000 6,000 Comm Ctr Operations 6,000 Ti,000 ACCNMCA Expansion 17-04000 -01 2 3,000,000 3,000,000 G.O. Bond 3,000,000 3,000,000 Replacement - Volleyball Equipment 17- 44400 -01 1 7,000 7,000 Comm Ctr Operations 7,000 7,000 Refacing Rink Boards 18-04300 -01 1 21,000 21,000 Comm Ctr Operations 21,000 21,000 Replacement - Zamboni Battery Pack 18-04300 -02 1 14,000 14,000 Comm Ctr Operations 14,000 14000 Replacement- Field House Floor 19-04400 -01 1 40,000 40,000 Comm Ctr Operations 40,000 40,000 Community Center Total 64,000 23,000 3,007,000 35,000 40,000 3,169,000 Engineering New Development Projects 15 41600 -01 1 140,000 150,000 160,000 160,000 165,000 775,000 Sewer Trunk Fund 110,000 110,000 117,000 117,000 120,000 574000 Water Trunk Fund 30,000 40,000 43,000 43,000 45,000 201,000 Pedestrian Trail Maintenance 15 41600 -02 1 70.000 72,000 75,000 175,000 80,000 472,000 Road B Bridge Funds 70,000 72,000 75,000 175,000 80,000 472000 New Pedestrian Trail and Sidewalk Segments 1641600 -01 1 383,000 118,000 460,000 961,000 Trail Funds 383,000 118,000 460,000 961,000 Engineering Total 210.000 605,000 353,000 795,000 245,000 2,208,000 Facility Management Total 83,000 165,000 440,000 865,000 4,355,000 5,908,000 Fire 1 Replacement - Turnout Gear 15 412200 -01 1 18,000 19,000 20,000 20,000 20,000 l:% Department Project# Priority 2015 2016 2017 2018 2019 Total Replacement - SCBA's 16 -02200 -01 1 250,000 250,000 Facility Management Annual Parking Lot Maintenance 15 411900 -01 1 28,000 130,000 30,000 30,000 30,000 248,000 Capital Equipment Reserve 2 28,000 30,000 30,000 30,000 30,000 148,000 Comm Cir Operations 40,000 100,000 40,000 100,000 Replacement - CarpelI Tile 15 41900 -02 2 10,000 35,000 10,000 35,000 10,000 30,000 Capital Equipment Reserve 10,000 35,000 10,000 35,000 10,000 30,000 BuildingA - Seal Floor 15 411900 -03 1 20,000 150,000 25,000 45,000 Capital Equipment Reserve 20,000 150,000 25,000 45,000 Public WorWCommunity Center Master Planning 1541900 -04 1 25,000 25,000 45,000 50,000 Capital Projects Levy 25,000 25,000 45,000 50,000 Memorial - Veterans Memorial 16 41900 -01 1 10,000 45,000 10,000 Capital Equipment Reserve 10,000 45,000 10,000 Roof Replacment - Public Works 17411900 -01 1 400,000 340,000 340,000 400,000 Capital Equipment Reserve 400,000 340,000 340,000 400,000 Fire St. #2 Addition with additional land purchase 18 -41900 -01 2 344,000 295,000 55,000 835,000 1,107,000 835,000 G.O. Bond 835,000 834000 Addition to Storage Building & Vehicle Maint. Shop 1941900 -01 1 3,200,000 3,200,000 G.O. Bond 15,000 3,200,000 3,200,000 Attached Storage Building 19-41900 -02 1 320,000 320,000 G.O. Bond 320,000 320,000 Relocate Fuel Station wi Canopy 19- 41900 -03 2 320,000 320,000 G.O. Bond 320,000 320,000 Pedestrian Tunnel Under Crosstown Blvd. 19 -01900 -04 1 450,000 450,000 G.O. Bond 450,000 450,000 Facility Management Total 83,000 165,000 440,000 865,000 4,355,000 5,908,000 Fire 1 Replacement - Turnout Gear 15 412200 -01 1 18,000 19,000 20,000 20,000 20,000 97,000 Capital Equipment Reserve 18,000 19,000 20,000 20,000 20,000 97,000 Replacement - SCBA's 16 -02200 -01 1 250,000 250,000 Capital Equipment Reserve 250,000 250,000 Replacement - Fire Marshall Vehicle 16 -02200 -02 2 40,000 40,000 Equipment Bond 40,000 40,000 Replacement - 800 MHz radios 16 -02200 -03 1 35,000 35,000 35,000 35,000 140,000 Capital Equipment Reserve 35,000 35,000 35,000 35,000 140,000 Replacement - Breathing Air Compressor at St #1 17412200 -01 1 150,000 150,000 Equipment Bond 150,000 150,000 Replacement - Grass #31 17412200 -02 2 45,000 45,000 Equipment Bond 45,000 45,000 Replacement - Grass #21 17 412200 -03 2 45,000 45,000 Equipment Bond 45,000 45,000 Replacement - Tanker #11 19 -02200 -01 2 340,000 340,000 Equipment Bond 340,000 340,000 Fire Total 18,000 344,000 295,000 55,000 395,000 1,107,000 Information Technology Microsoft DataCenter & CAL's License 15 -01420 -01 1 15,000 15,000 Capital Equipment Reserve 15,000 15,000 No Department Project# Priority 2015 2016 2017 2018 2019 Total Microsoft Office Upgrade 1541420 -02 2 15,000 15,000 Capital Equipment Reserve 15,000 15,000 New Server additionlreplacement 16- 41420 -01 1 20,000 20,000 Capital Equipment Reserve 20,000 20,000 Information Technology Total 30,000 20,000 50,000 Park & Rec - Operations Replace /RepairPlaySWdures - VariousParks 15 -05000 -01 1 50,000 50,000 50,000 50,000 50,000 250,000 Capital Equipment Reserve 50,000 50,000 50,000 50,000 50,000 250,000 Replace/Repair Major Park Projects - Various Parks 15 -05000 -02 1 25,000 25,000 25,000 25,000 25,000 125,000 Capital Equipment Reserve 25,000 25,000 25,000 25,000 25,000 125000 Replacement - Toro Groundmaster #559 16- 45000-01 1 45,000 45,000 Equipment Bond 45,000 45,000 Replacement - One Ton Crew Cab Pickup #502 17- 45000 -01 1 50,000 50,000 Equipment Bond 50,000 50,000 Replacement - Taro Groundmaster #585 1745000 -02 1 120,000 120,000 Equipment Bond 120,000 120,000 Replacement - Water Tanker #161 19 45000 -01 1 150,000 150,000 Equipment Bond 150,000 150,000 Replacement - Trackless Trail Machine #525 19 45000 -02 1 150,000 150,000 Equipment Bond 150,000 150,000 Park & Rec - Operations Total 75,000 120,000 245,000 75,000 375,000 890,000 Park & Rec - Projects Annual Miscellaneous Park Projects 15 45001 -01 1 15,000 15,000 15,000 15,000 15,000 75,000 Park Dedication Funds 15,000 15,000 15,000 15,000 15,000 75,000 Irrigation Projects - Small Parks 15 45001 -02 1 20,000 20,000 20,000 20,000 20,000 100,000 Park Dedication Funds 20,000 20,000 20,000 20,000 20,000 100,000 Pine Hills North - Phase II 15 45001 -03 1 70,000 180,000 500,000 500,000 500,000 1,750,000 Capital Equipment Reserve 450,000 500,000 500,000 1,450,000 Park Dedication Funds 70,000 180,000 50,000 300,000 Kelsey Round Lake Park Master Plan 15 45001 -04 1 50,000 50,000 Park Dedication Funds 50,000 50,000 Fencing Upgrades - Ballfleld Safety Initiatives 1545001 -05 1 25,000 25,000 Park Dedication Funds 25,000 25,000 Crooked Lake School Hockey Rink 1545001 -06 1 60,000 60,000 Capital Equipment Reserve 50,000 50,000 Parks Projects Levy 10,000 10,000 Langseth Park Trail Improvement 15 -05001 -07 1 20,000 20,000 Park Dedication Funds 20,000 20,000 City Campus Rinks - Pave Hockey Rink & Parking Lot 18 45001 -01 1 150,000 150,000 Park Dedication Funds 150,000 150,000 Fox Meadows Park - Renovation 19 45001 -01 1 200,000 200,000 Park Dedication Funds 200,000 200,000 Park & Rec - Projects Total 260,000 215,000 535,000 685,000 735,000 2,430,000 Sanitary Sewer Televising Camera Upgrade 15 -08200 -01 1 86,000 86,000 ll IN W-A Department Project# Priorit} 2015 2016 2017 2018 2019 Total Sanitary Sewer Fund 86,000 86,000 Sanitary Sewer Extensions 16 -48200 -01 1 500,000 105,000 605,000 Assessments 105,000 104000 Sewer Trunk Fund 500,000 500,000 Yellow Pine Lift Station 17- 48200 -01 1 650,000 650,000 Sewer Trunk Fund 650,000 650,000 Replacement - Jet/Vac Truck #99 17- 48200 -02 1 460,000 460,000 Sanitary Sewer Fund 230,000 230,000 Sewer Trunk Fund 230,000 234000 Sanitary Sewer Total 500,000 Streets / Highways Storm Sewer y Storm Sewer Improvements 15- 48300 -01 Storm Sewer Fund Road 8 Bridge Funds New - Plate Compactor 15 -08300 -02 Sanitary Sewer Fund Construction Seal Coat Fund Storm Sewer Fund Road 8 Bridge Funds Water Fund Annual Pavement Markings Replacement - Tymco Street Sweeper #172 18 -48300-01 Equipment Bond Annual Curb Replacement Replacement - Elgin Street Sweeper #169 19 -08300-01 Equipment Bond Municipal State Aid Routes I New R Reconstruct Storm Sewer Total 500,000 Streets / Highways Annual Street Seal Coat Project 1543100 -01 Construction Seal Coat Fund 50,000 Road 8 Bridge Funds 60,000 Annual Street Crack Seal Project 15-03100 -02 Construction Seal Coat Fund 50,000 Road 8 Bridge Funds 60,000 Annual Pavement Markings 15 43100 -03 Road 8 Bridge Funds Annual Curb Replacement 1543100 -04 Road 8 Bridge Funds 13,500 Municipal State Aid Routes I New R Reconstruct 15 43100 -0E Assessments Municipal State Aid Funds 4500 Street Overlays 15 43100 -0E Assessments Road 8 Bridge Funds 4500 Annual Street Reconstruction 1643100 -01 Assessments Road 8 Bridge Funds 4500 Intersection Upgrades 1643100 -02 Municipal State Aid Funds 210,000 Replacement - One Ton Truck wi Plow #132 1643100 -02 Equipment Bond Replacement - Dump truck w/ Snow removal #196 17 43100 -01 Equipment Bond 210,000 86,000 500,000 1,215,000 1,801,000 1 50,000 50,000 55,000 60,000 60,000 275,000 50,000 50,000 55,000 60,000 60,000 274000 1 13,500 13,500 4,500 4500 4,500 4500 4,500 4500 1 210,000 210,000 210,000 210,000 1 200,000 200,000 200,000 200,000 63,500 50,000 55,000 270,000 260,000 698,500 1 496,000 618,000 635,000 763,000 693,000 3,205,000 16,000 17,000 53,000 75,000 161,000 480,000 618,000 618,000 710,000 618,000 3,044,000 1 285,000 232,000 282,000 270,000 290,000 1,359,000 7,000 20,000 36,000 11,000 74,000 285,000 225,000 262,000 234,000 279,000 1,285,000 1 33,000 35,000 37,000 40,000 44,000 189,000 33,000 35,000 37,000 40,000 44,000 189,000 1 45,000 46,000 48,000 50,000 52,000 241,000 45,000 46,000 48,000 50,000 52,000 241,000 1 1,259,000 320,000 610,000 683,000 2,872,000 132,000 96,000 57,000 90,000 374000 1,127,000 224,000 553,000 593,000 2,497,000 1 600,000 600,000 150,000 150,000 450,000 454000 1 662,000 1,204,000 636,000 996,000 3,498,000 190,000 301,000 159,000 249,000 899,000 472,000 903,000 477,000 747,000 2,599,000 1 675,000 285,000 960,000 675,000 285,000 960,000 1 75,000 75,000 75,000 75,000 1 210,000 210,000 210,000 210,000 ff) Department Project# Priority 2015 2016 2017 2018 2019 Total Replacement - One Ton Truck w/ Plow #134 17 -03100 -02 1 75,000 75,000 Equipment Bond 75,000 75,000 Replacement - Dump Truck w/ snow removal #200 19 -03100 -01 1 220,000 220,000 Equipment Bond 220,000 220,000 Replacement - Dump Truck w/ Snow removal #201 19 -03100 -02 1 220,000 220,000 Equipment Bond 220,000 220,000 Replacement - Bobcat S185 #120 19 -03100 -03 1 50,000 50,000 Equipment Bond 50,000 50,000 Replacement - One Ton Truck w/ Plow #133 19 -03100 -04 1 75,000 75,000 Equipment Bond 75,000 75,000 Streets / Highways Total 2.718,000 2,663,000 3,101,000 2,044,000 3,323,000 13,849,000 Water Rehabilitation of Wells 15 -08100 -01 1 25,000 50,000 50,000 50,000 50,000 225,000 Water Fund 25,000 50,000 50,000 50,000 50,000 225,000 Water Meter Reading System AMI /AMR 18 -08100 -01 2 900,000 900,000 Water Fund 900,000 900,000 Water Total 25,000 50,000 50,000 950,000 50,000 1,125,000 GRAND TOTAL 3,632,500 4,795,000 9,296,000 5,774,000 9,778,000 33,275,500 CITYOFANDOVER Trail Fund (q) Projected Fund Balance `Target -10 % of current years commitments to create a contingency for any project overages. " It is anticipated that all projects will not be fully expended by the end of the year, and future projects will be contingent on additional revenues. 2014 2015 2016 2017 2018 2019 TOTALS Projected Sources of Revenue Trail Fee $746 per unit platted units 20 50 50 50 25 25 Trail Fee $ 14,920 $ 37,300 $ 37,300 $ 37,300 $ 18,650 $ 18,650 $ 164,120 Total Revenues Available 14,920 37,300 37,300 37,300 18,650 18,650 164,120 Projected Commitments WayFinding Signs/Exeroise Stations 20,000 20,000 5' Concrete Sidewalk along Quinn St- Bunker Lk Blvd to 137th Lane 15,000 15,000 8' Bituminous Trail along Andover Blvd - Bluebird St to Vale St 144,000 144,000 5' Concrete Sidewalk along Bunker Lk Blvd -Yukon St to Hidden Creek North Park 52,000 52,000 5' Concrete Sidewalk along Bunker Lk Blvd - Crosstown Blvd to Yukon St 187,000 187,000 8' Bituminous Trail along Crosstown Blvd - Coon Creek Bridge to S. Coon Creek Dr 118,000 118,000 8' Bituminous Trail and Boardwalk along Crosstown Blvd - Bunker Lk Blvd to 140th Ave 460,000 460,000 Total Commitments 35,000 - 383,000 118,000 460,000 996,000 Revenues Over (Under) Expenditures (20,080 ) 37,300 (345,700) (80,700) (441,350) 18,650 Fund Balance as of December 31, 2013 106,678 Fund Balance Brought Forward 86,598 123,898 (221,802) (302,502) (743,852) Ending Fund Balance $ 86,598 $ 123,898 $ (221,802) $ (302,502) $ (743,852) $ (725,202) `Target -10 % of current years commitments to create a contingency for any project overages. " It is anticipated that all projects will not be fully expended by the end of the year, and future projects will be contingent on additional revenues. Capital Plan City of Andover, MN 2015 thru 2019 9 Justification Expansion of the City's trail and sidewalk system provides more recreational and exercise opportunities along with an alternative mode of transportation. These segments provide key connections to other existing trail and sidewalk routes. Expenditures 2015 2016 2017 2018 2019 Total Improvement 383,000 118,000 460,000 961,000 Total 383,000 118,000 460,000 961,000 Funding Sources 2015 2016 2017 2018 2019 Total Trail Funds 383,000 118,000 460,000 961,000 Total 383,000 118,000 460,000 961,000 get hnpact/Other al inspection and sweeping; and general maintenance including bituminous patching, crack filling and restoration to maintain the high of service to pedestrians. Projected Sources of Revenue Park Dedication Fee - Residential Units Park Dedication Fee - Residential ($2,810 /unit) Park Dedication Fee - Commercial Donation / Contribution Capital Projects Levy - Park Improvements Total Revenues Available Projected Commitments Hidden Creek North Park - Tower Rental Rose Park - Reconstruction Prairie Knoll Park - Pave Parking Lots WayFinding Signs /Exercise Stations Irrigation Project - Small Kelsey Round Lake Park Master Plan Fencing Upgrades - Ballfield Safety Initiatives Crooked Lake School Hockey Rink Langselh Park Trail Improvement Pine Hills North - Phase II City Campus Hockey Rinks - Pave rinks & parking lot Fox Meadows - Reconstruction Annual Miscellaneous Projects Total Commitments Revenues Over (Under) Expenditures Fund Balance as of December 31, 2013 Fund Balance Brought Forward Ending Fund Balance'" CITY OF ANDOVER Park Improvement Fund Projected Fund Balance 2014 2015 2016 2017 2018 2019 TOTALS 20 50 50 50 25 25 $ 56,200 $ 140,500 $ 140,500 $ 140,500 $ 70,250 $ 70,250 $ 618,200 61,500 61,500 61,500 61,500 61,500 61,500 369,000 117,700 202,000 202,000 202,000 131,750 131,750 987,200 2,729 2,729 200,000 200,000 131,000 131,000 10,000 10,000 20,000 20,000 20,000 20,000 20,000 20,000 120,000 50,000 50,000 25,000 25,000 10,000 10,000 20,000 20,000 70,000 180,000 50,000 300,000 150,000 150,000 200,000 200,000 15,000 15,000 15,000 15,000 15,000 15,000 90,000 378,729 210,000 215,000 85,000 185,000 235,000 1,308,729 (261,029) (8,000) (13,000) 117,000 (53,250) (103,250) 343,151 82,122 74,122 61,122 178,122 124,872 $ 82,122 $ 74,122 $ 61,122 $ 178,122 $ 124,872 $ 21,622 "Target - $50,000 to create a contingency for any project overages. Capital Plan City of Andover, MN Project # 15- 45000 -01 Project Name Replace/Repair Play Structures - Various Parks Type Improvement Useful Life 10 Years Category Park Improvements Description 2015 thru 2019 Department Park & Rec - Operations Contact DPW / City Engineer Priority 1 -High 0 pair to fall zones and achieve ADA accessibility. Replacement of playground equipment and other major replacements, such as short fences ball fields, soccer goals, and any area of play that does not meet safety specifications. The proposed rebuilds are as follows: 5 - Hidden Creek East & Timber Rivers 6 - Pine Hills & Purple Park 7 - Shadowbrook East Justification d equipment no longer meets ADA requirements, such as entrapments, fall zones and handicap accessibility. Working to bring the parks up meet all safety requirements. Expenditures 2015 2016 2017 2018 2019 Total Equipment 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Funding Sources 2015 2016 2017 2018 2019 Total Capital Equipment Reserve 50,000 50,000 50,000 50,000 50,000 250,000 Total 50,000 50,000 50,000 50,000 50,000 250,000 Budget bnpact/Other maintenance and will meet all safety Capital Plan City of Andover, MN 2015 thru 2019 \0 Justification As the Andover park system continues to age there is a need for major replacement projects that cost in excess of $10,000 per project. These items can not be replaced through the Parks maintenace budget because of the high cost of the replacement. Current projects that are in need include the replacement of the outfield fencing and parking lot reconstruction within City Parks. Each year a specific project will be identified. Expenditures 2015 2016 2017 2018 2019 Total Improvement 25,000 25,000 25,000 25,000 25,000 125,000 Total Total 25,000 25,000 25,000 25,000 25,000 125,000 Funding Sources 2015 2016 2017 2018 2019 Total Capital Equipment Reserve 25,000 25,000 25,000 25,000 25,000 125,000 Total 25,000 25,000 25,000 25,000 25,000 125,000 and rebuilds will reduce the ongoing maintenance that is needed to Capital Plan 2015 thru 2019 City of Andover, MN Project# 15- 45001 -01 Project Name Annual Miscellaneous Park Projects Type Improvement Department Park & Rec - Projects Useful Life Unassigned Contact Asst-Public Works Director Category Park Improvements Priority 1 -High Description This is for unforeseen or requested miscellaneous projects that may arise during the year, requested by the public, staff, City Council or the Park and Recreation Commission each year. Justification This gives flexibility to the City to do certain small -sized projects that may be warranted; for example, purchase soccer goals. This funding has been recommended by the Park and Recreation Commission. Expenditures 2015 2016 2017 2018 2019 Total Improvement 15,000 15,000 15,000 15,000 15,000 75,000 Total 15,000 15,000 15,000 15,000 15,000 75,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 15,000 15,000 15,000 15,000 15,000 75,000 Total 15,000 15,000 15,000 15,000 15,000 75,000 Budget Impact /Other Capital Plan 2015 thru 2019 City of Andover, MN Justification Since most of the City parks have sandy soils, irrigation is pretty much the only way to keep the grass green and the area looking good otherwise the area will turn to dirt and will be unsightly. Expenditures 2015 2016 2017 2018 2019 Total Improvement 20,000 20,000 20,000 20,000 20,000 100,000 Total 20,000 20,000 20,000 20,000 20,000 100,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 20,000 20,000 20,000 20,000 20,000 100,000 Total 20,000 20,000 20,000 20,000 20,000 100,000 Capital Plan City of Andover, MN Project# 15- 45001 -03 Project Name pine gills North - Phase I1 2015 thru 2019 Type Improvement Department Park & Rec - Projects Useful Life 20 Years Contact Asst.Public Works Director Category Improvements Priority I -High Description 0�� Phase H of the new sporting complex will include new small playground structure, portable restroom enclosures, providing a new well for potable water, constructing a multi - purpose building (2016 & 2017), and install a septic system. The land was purchased in 2012. The fields were graded, irrigated and seeded in 2013. Other potential Phase II improvements would include paved parking lots, trails and roadways, curb and gutter, boardwalk and pedestrian bridges, nature trails, gazebo, and a few other amenities. This project will be complete as funds become available. Justification Due to the growth of soccer, football, and lacrosse; an additional sports complex is necessary to keep up with demand so that the existing fields are not over -used and allows those fields additional time to recover between games and practices. Expenditures 2015 2016 2017 2018 2019 Total Improvement 70,000 180,000 500,000 500,000 500,000 1,750,000 Total 70,000 180,000 500,000 500,000 500,000 1,750,000 Funding Sources 2015 2016 2017 2018 2019 Total Capital Equipment Reserve 450,000 500,000 500,000 1,450,000 Park Dedication Funds 70,000 180,000 50,000 300,000 Total 70,000 180,000 500,000 500,000 500,000 1,750,000 complex will put additional burdens on existing park staff and budgets. Capital Plan City of Andover, MN Project# 15- 45001 -04 Project Name Kelsey Round Lake Park Master Plan 2015 thru 2019 Type Improvement Department Park & Rec - Projects Useful Life Contact Asst.Public Works Director Category Park Improvements Priority 1 -High Description 0�1 Since there are future opportunities for the park such as trail development, prairie restoration, interpretive center /restrooms /plaza, and additional landscaping; it has been recommended to hire an independent consultant to help determine what future improvements should be planned. Justification has been awhile since new improvements have been made to the park. With that in mind, the Park Commission has determined it would be the best interest of the city to hire an independent consultant to evaluate options for future development of the park. Expenditures 2015 2016 2017 2018 2019 Total Planning /Design 50,000 50,000 Total 50,000 50,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 50,000 50,000 Total 50,000 50,000 Budget Impact/Other lone at this point. Capital Plan City of AnrinvPr MN 2015 thru 2019 L i Justification To install sideline fencing along the 1 st and 3rd baselines to help protect players and spectators at the three parks to provide a safer environment. Expenditures 2015 2016 2017 2018 2019 Total Improvement 25,000 25,000 Total 25,000 25,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 25,000 25,000 Total 25,000 25,000 Budget Impact/Other "_ontinued annual maintenance. Capital Plan City of Andover, MN Project # 15- 45001 -06 Project Name Crooked Lake School Hockey Rink 2015 thru 2019 Type Improvement Department Park & Rec - Projects Useful Life 15 Years Contact Asst.Public Works Director Category Improvements Priority I -High ■ Description Zcconstruct the hockey rink and relocate the free skating from south side of warming house to north side. Justification Sue to the condition of the existing hockey rink and issues that do exist for the free skating, the hockey rink is recommended to be reduced in ;ize and the free skate rink is to be relocated from the south of the warming house to the north side of the warming house. Expenditures 2015 2016 2017 2018 2019 Total Improvement 60,000 60,000 Total 60,000 60,000 Funding Sources 2015 2016 2017 2018 2019 Total Capital Equipment Reserve 50,000 50,000 Parks Projects Levy 10,000 10,000 Total 60,000 60,000 annual maintenance. Capital Plan City of Andover, MN Project# 15- 45001 -07 Project Name Langseth Park Trail Improvement 2015 thru 2019 Type Improvement Department Park & Rec - Projects Useful Life 20 Years Contact Asst.Public Works Director Category Improvements Priority I -High Description Construct a bituminus trail from 175th Lane NW to Langseth Park. COP Justification :onstructing a new trail from 175th Lane NW to Langseth park will allow for a safer access from the neighborhood to the north to the park . )therwise without a direct connection to the park, residents would have to access around the neighborhood along Round Lake Blvd and then vest along 174th Lane NW. Round Lake Blvd does not currently have a shoulder to walk or bike on. Expenditures 2015 2016 2017 2018 2019 Total Improvement 20,000 20,000 Total 20,000 20,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 20,000 20,000 Total 20,000 20,000 Impact /Other 1 annual maintenance. Capital Plan 2015 thru 2019 City of Andover, MN Justification the rinks allows hockey teams or individuals to take advantage of having a hard surface to work on various hockey skills when the r allows it. Also, providing a hard surface will allow the rinks to be ready earlier in the winter for ice skating. Expenditures 2015 2016 2017 2018 2019 Total Improvement 150,000 150,000 Total 150,000 150,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 150,000 150,000 Total 150,000 150,000 Impact /Other ]annual maintenance. Capital Plan City of Andover, MN 2015 thru 2019 MO Justification For the size of this park, it is underutilized. Due to the condition of the existing field and the lack of a good playing surface, the field needs to be upgraded. An additional smaller practice field adjacent to the full size field will help the association programs so that they have a place to practice. In some cases, the soccer association may be able to use the smaller field for games since their highest concentration of players in their Droeram are vounger aged nlavers. Expenditures 2015 2016 2017 2018 2019 Total Improvement 200,000 200,000 Total 200,000 200,000 Funding Sources 2015 2016 2017 2018 2019 Total Park Dedication Funds 200,000 200,000 Total 200,000 200,000 Impact /Other I annual maintenance. 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: 2015 Budget Development Discussion DATE: September 23, 2014 INTRODUCTION City Departments have submitted to Administration/Finance their proposed 2015 Annual Operating Budgets, also the City Council has had a number of reviews of the 2015 Proposed General Fund Budget that will be supported by the 2015 Tax Levy. The Council did adopt at the September 2nd regular Council meeting a Preliminary 2015 General Fund Budget. The Preliminary 2015 Budget proposes a total property tax levy of $11,143,925: $7,630,892 (68.48 %) operational levy, $2,136,065 (19.17 %) debt service levy, and $1,376,968 (12.36 %) capital/watershed levy. The Council has the right to reduce or keep constant this levy until the final certification date of December 29, 2014. The proposed levy will result in a 2.77 % increase in the gross tax levy. Administration will update the Council on progress to date and is looking for City Council direction based on the progress report that will be provided at the meeting. DISCUSSION The following are the 2015 Budget Development guidelines were adopted at the March 4"' City Council meeting: 1) A commitment to a City Tax Capacity Rate to meet the needs of the organization and positioning the City for long -term competitiveness through the use of sustainable revenue sources and operational efficiencies. Note: Preliminary Anoka County Assessor taxable market value figures for the City of Andover are reflecting an 18.10% increase in total taxable market value. 2) Continue with the current procurement and financial plan to appropriately expend the bond proceeds generated from the successful 2006 Open Space Referendum. Note: The Open Space Commission and Staff have been active pursuing open space purchases. The City Council approved the purchase of the 40 acre Selmer /Blanchette parcel at their September 16th City Council meeting. A small amount of bond proceeds still remains for a future purchase. 3) A fiscal goal that works toward establishing the General Fund balance for working capital at no less than 45% of planned 2015 General Fund expenditures and the preservation of emergency fund balances (snow emergency, public safety, facility management & information technology) through targeting revenue enhancements or expenditure limitations in the 2014 adopted General Fund budget. Note: With property tax revenues making up close to 80% of the total General Fund revenues cash flow designations approaching 50% would be appropriate and are recommended by the City's auditor. Emergency Fund Balances should be estimated to stabilize the situation, not be the complete solution. Staff will review with the Council the attached 2014 General Fund Balance Analysis at the meeting 4) A commitment to limit the 2015 debt levy to no more than 25% of the gross tax levy and a commitment to a detailed city debt analysis to take advantage of alternative financing consistent with the City's adopted Debt Policy. Note: The adopted 2014 debt levy was 19.10% of the gross tax levy, the proposed 2015 Preliminary is currently at 19.17 %. If an additional debt issuance is considered in 2014 - 2015, the impact to the levy could be accommodated by the guideline. (See attached City of Andover Property Tax Levy spreadsheet). 5) A comprehensive review of the condition of capital equipment to ensure that the most cost - effective replacement schedule is followed. Equipment will be replaced on the basis of a cost benefit analysis rather than a year based replacement schedule. Note: The City Vehicle Purchasing Committee has performed this analysis, and that committee's recommendations are include in the proposed "draft" 2015 -2019 Capital Improvement Plan (CIP). 6) The use of long -term financial models that identify anticipated trends in community growth and financial resources that will help designate appropriate capital resources for future City needs. The financial models will be used in the budget planning process to ensure that key short-term fiscal targets are in line with long -term fiscal projections. Note: The City continually maintains various financial models to determine the long -term impacts of present day expenditures and financing decisions. Fiscal assumptions are based upon a complex set of financial data including growth factors, tax capacity valuations, per capita spending and debt ratios. 7) A team approach that encourages 'strategic planning to meet immediate and long -term operational, staffing, infrastructure and facility needs. Note: The City Council has adopted City Council Goals and Values, those goals and values guide budget and CIP development. 8) A management philosophy that actively supports the funding and implementation of Council policies and goals, and a commitment to being responsive to changing community conditions, concerns, and demands, and to do so in a cost effective manner. Note: The City Council has formally adopted Council Goals and Values. Management, through these goals, pay special attention to fiscal values, commercial & residential development or redevelopment, collaboration opportunities, service delivery and the livability/image of the community. Staffing: Administration is recommending the addition of a new Maintenance Worker position and the costs associate with that position are included in the proposed 2015 Budget. The new Maintenance Worker position was a request was made from the Public Works Department in particular a Parks Maintenance Worker this is due to the significant amount of new Park infrastructure added over the past few years and the need to maintain that infrastructure. Development and building activity is fairly robust at this time, it is anticipated that this activity will continue into the near future. With the potential of various position vacancies, Administration & Human Resource continually monitors staffing availability and budget to maintain adequate service levels to the public. There are some anticipated retirements in the next few years, we are placing a focus on appropriate succession planning. Personnel Related Implications: To date the following are projected issues facing personnel related expenses: 1. Administration and Human Resources are reviewing position -based salaries in detail to determine if the current compensation package is competitive with other government entities to ensure competitiveness. A few staff positions will be recommended to receive market adjustments. As part of the budget process, pay steps for eligible employees will be included in the 2015 budget proposal A cost of living adiustment (COLA) for non - bargaining employees is being explored and a placeholder is in the budget for providing a COLA The Public Works Union is under contract for a 2% COLA for 2015. 2. A midyear review of the health plan was conducted with our broker in early July. That review showed based on the most current experience period that claims are significantly exceeding the premiums being paid which generally indicates that a renewal will include a significant rate increase. Since early July the claims have subsided and the forecasted claims trends are more favorable. Administration /Human Resources are currently having our group marketed to multiple health insurance providers, but based on the more favorable forecasted claims Administration has reduced the previous proiected 25% increase in health insurance to 10% for the proposed 2015 Budget. The City currently offers the employees the option of two high deductible plans ($5,000 family, $2,500 single for in network expenses) with a health spending account (HSA), this was implemented in 2006. As part of the program, the City pays for 100% of the single health insurance premium for an accountable care plan and 76% for a family health insurance premium accountable care plan. Employees that select the open network health plan pay the increased cost over the accountable care plan. The City does contribute annually to the employees HSA. 3. Administration and Human Resources will continue to encourage the PTO conversion program for current City employees. Contractual Departments: 1. The City Attorney 2014 contract included a 2.0% increase over the 2013 rate. Discussion for the 2015 contract has been; if City employees are granted a COLA the legal service contract would be treated the same. Administration /Finance is currently awaiting replies from neighboring communities relative to their prosecution costs 2. The City Council approved the 2014 City of Andover Law Enforcement Contract with the Anoka County Sheriff's Office. The 2014 budget for the contract is $2,818,132 and is offset by a Police State Aid of $122,720 and School Liaison revenue of $88,254 reflecting a net tax levy impact of $2,607,158. The 2014 Sheriffs contract provides for: a. 80 hours per day of patrol service b. 6 hours per day of service provided by a Community Service Officer c. School Liaison Officers in the middle school and high school d. 2 Patrol Investigators e. 50% of the Crime Watch Program's coordinator position. It should be noted that the Sheriff's Department always provides the required number of deputies for all hours contracted by the City. If the Sheriff's Department has a vacancy or a deputy is injured etc.., they still provide the City with a deputy at straight time even though they may have to fill those hours with overtime which at times may cost the Sheriff's Department additional, but is not billable per the contract The 2015 contract proposal will again maintain the status quo and reflects a 3.55% increase ($100,176) over the 2014 contract. The primary drivers of the increase are a union wale increase, a State directed employer PERA contribution, and the new Public Safety Data System annual maintenance cost. Council Memberships and Donations /Contributions: The following memberships /contributions are included in the proposed 2015 Budget: • North Metro Mayors Association $13,709 • Metro Cities $ 9,301 • Mediation Services $ 3,366 • 1 NIY 10 T 41uaffee T390— NEW - ? ? ?? an,-,Per4afien • YMCA — Water Safety Program $ 8,500 • Alexandra House $17,328 • Youth First (Program Funding) $12,000 • NW Anoka Co. Community Consortium - JPA $10,000 • Teen Center Funding (YMCA) $24,500 • Lee Carlson Central Center for Family Resources $ 1,500 • Senior High Parties $ 1,000 Council direction is sought on how to budget for these items in 2015. Capital Projects and Debt Service Funds Capital Projects Levy: Capital Projects Levy — The 2015 Capital Projects Levy Budget specifically designates $1,336,968 of the general tax levy to capital projects and equipment needs relating to Capital Outlay ($250,000), Road and Bridge ($967,197), Pedestrian Trail Maintenance ($58,271) and Park Projects ($61,500). Specific designation of the tax levy to anticipated City needs and priorities for transportation and trail maintenance, park projects and equipment outlays allows the City to strategically allocate its resources and raise the public's awareness of City spending priorities. The Road and Bridge levy is calculated according to Council Policy based on annual growth increases /decreases, with Capital Outlay, Pedestrian Trail Maintenance and Park Levies increased according to the City Council budget guidelines. • Road and Bridge An adjustment was made to the Road & Bridge funding formula in 2014, primarily to stop the continual decrease in the leyv that has been happening over the past few years due to decreases in the Anoka County Assessor taxable market value figures for the City of Andover. Based on Council_ discussion, consensus is to stop the decline in road funding and evaluate annually Please note that in 2014. Local Government Aid (LGA) in the amount of $74,655 was used to help fund the Road & Bridge Fund. That funding has gone away. For 2015, the proposed levy to Roads is $967,197. The 2015 proposed levy to pedestrian trail maintenance is $58,271, the same as was levied in 2014 • Park Improvements This levy is an annual appropriation to be used to underwrite park improvement projects as recommended by the Park and Recreation Commission and approved by the City Council. This funding is intended to be a long -term supplemental source of capital funding for park projects that is separately identified in the City's Five -Year Capital Improvement Plan. The 2014 levy is $61,500, the same is currently proposed for 2015. • Equipment/Projects Under the Capital Projects Levy, a levy is proposed to be designated to capital improvement /equipment project expenditures identified through the CIP process. Through this designation, the City, over time, will build a fund reserve to avoid cash flow "spikes" and address a wide range of capital improvement needs such as facility maintenance projects under a more controlled spending environment. The 2014 levy is $210.000 the proposed levy for 2015 is $250.000, increased to reflect the price increase we have been seeing on equipment purchases. Debt Service Lew: Annually the Finance Department conducts a detailed debt service analysis to monitor outstanding debt and to look for early debt retirement or refinancing opportunities that will yield interest expense savings to the City. (Staff along with Ehlers & Associates has completed a review and sees no new refinancing opportunities at this time.) The proposed 2015 Debt Service levy is as follows: • 2010A G.O. Open Space Referendum $ 184,238 • 2012A G.O. Equipment Certificate $ 140,000 • 2012B G.O. Capital. Imp. Refunding $ 540,120 • 2012C Taxable G.O. Abatement Bonds $ 975,652 • 2014 G.O. Equipment Certificates $ 296,055 Total $2,136,065 • It should be noted that the levy is offset significantly by a $635,000 YMCA annual rental payment for the Community Center bonds (2012C Taxable G.O. Abatement Bonds). The proposed 2015 Debt Service levy reflects a 3.14% increase ($64,999). ACTION REQUESTED The Council is requested to receive a presentation and provide direction to staff. submitted, Attachments City of Andover, Minnesota Property Tax Levy Other Levies Capital Projects Levy Capital Equipment/Project Certified Certified Certified Certified Certified Requested Change 2.24% 2010 2011 2012 2013 2014 2015 %of Total $ General Fund Levy $ 7,596,494 $ 7,500,802 $ 7,332,857 $ 7,332,857 $ 7,435,891 $ 7,630,892 68.48% $ 195.001 2.62% Debt Service Funds Levy Road &Bridge 1,003,056 1,064,959 1,022,817 967,197 967,197 2004A G.O. Capital Improvement Bonds 368,418 412,320 405,292 381,290 - 51,773 2004 EDA Public Facility Revenue Bonds 934,203 960,858 1,092,684 452,082 181,803 - 2007A G.O. Equipment Certificate 208,000 - - 35,000 40,000 40,000 2008A G.O. Equipment Certificate 171,410 188,972 - - - - 2009AG.O. Equipment Certificate 130,738 142,783 - - - - 2010A G.O. Open Space Referendum Bonds 87,797 139,179 182,558 184,973 187,283 184,238 2011A G.O. Equipment Certificate - 85,000 102,017 101,745 - - 2012A G.O. Equipment Certificate - - 125.000 125,000 140,000 140,000 2012B G.O. Cap Improv Refunding Bonds - - - 138.339 561,015 540,120 2012C Taxable G.O. Abatement Bonds - - - 578,045 740,965 975,652 2014 G.O. Equipment Certificate $ 8,970,107 $ 8,839,803 $ 8,832,722 $ 9,125,772 260,000 296,055 Total Debt Service 1,900,566 1,929,112 1,907,551 1,961,474 2,071,066 2,136,065 19.17% $ 64,999 3.14% Other Levies Capital Projects Levy Capital Equipment/Project 210,000 210,000 210,000 210,000 210,000 250,000 2.24% $ 40,000 19.05% Parks Projects 59,410 61,500 61,500 61,500 61,500 61,500 0.55% $ 0.00% Road &Bridge 1,003,056 1,064,959 1,022,817 967,197 967,197 967.197 8.68% $ - 0.00% Pedestrian Trail Maintenance 51,773 54,926 56.574 58,271 58,271 58.271 0.52% $ - 0.00% Lower Rum River Watershed 35,000 35,000 40,000 40,000 40,000 40,000 0.36% $ 0.00568% 0.00% 0.84100% 37.464% Total Other 1,359,239 1.426,385 1,390,891 1,336.968 1,336,968 1.376,968 12.36% $ 40.000 2.99% 1.38% "Adjusted Value determined by adjusting for Fiscal Disparities and Tax increment estimates. Gross City Levy 10,856,299 10,856,299 10,631,299 10,631,299 10,843,925 11,143,925 100% E 300,000 2.77% 38 .086% - 12.158% Less Fiscal Disparities Distribution 1,521,663 1,886,192 1,791,496 1,798,577 1,718,153 1,718,153 38.293% - 11.681% $ 300,000 2.77% Local Tax Rate Levy $ 9,334,636 $ 8,970,107 $ 8,839,803 $ 8,832,722 $ 9,125,772 $ 9,425,772 Less Levy Based on Market Value $ (87,797) $ (139179) $ (182,558) $ (184973) $ (187,283) E (184 238) Net Local Tax Rate Levy $ 9,246,839 $ 8,830,928 ",657,245 $ 8,647,749 $ 8,938,489 $ 9,241,534 Adjusted Tax Capacity Value" $ 25,263,121 22,917,072 20,514,674 21,155,263 20.615,782 24,133,762 17 O6% Chang e 0- / Chancre Tax Capacity Rate "' 36.602% 38.534% 42.200% 40.878% 43.358% 38.293% - 5.065% 11.681% Tax Capacity Rate W/O LRRWSD 32.180% 36.484% 38.407% 42.090% 43.197% Tax Capacity Rate With LRRWSD 32.483% 36.814% 38.746% 42.539% 43.657% Rate Ch in Rate Levy Ch in Levy Voter Approved Ref - MV 0.00551% 0.00327% 0.00568% 0.00778% 0.84100% 37.464% - 13.593% $ 100.000 0.92% 37.671% - 13.115% $ 150,000 1.38% "Adjusted Value determined by adjusting for Fiscal Disparities and Tax increment estimates. 37.879% - 12.636% $ 200,000 1.84% Blended rate due to the City ofAndover levying for Lower Rum River Watershed District 38 .086% - 12.158% $ 250,000 2.31% 38.293% - 11.681% $ 300,000 2.77% (1) Adjusted Tax Capacity Value is subject to change. 9/18/2014 City of Andover General Fund 2014 Fund Balance Analysis 9/10/2014 Round 2 Actual December 31, 2013 $ 6,960,236 2014 Estimated Fund Balance Increase (Decrease) (321,811) Projected December 31, 2014 6,638,425 Less: Snow Emergency (100,000) Public Safety (100,000) Facility Management (100,000) Information Technology (100,000) Economic Development (300,000) Prepaids / Inventories (106,445) Working Cash Flow (5,177,339) Estimated Balance Available for Adjustments $ 654,641 2014 Working Cash Flow Designation Calculation: 2015 Requested Expenditure $10,354,678 % of 2015 General Fund Expenditures 50.000% $ 5,177,339 9/18/2014 CITY OF ANDOVER General Fund Revenue & Expense Summary Actual Actual Actual Actual Actual Budget* Estimate Requested * Budget Change ( *) 2009 2010 2011 2012 2013 2014 2014 2015 $ % REVENUES Property Taxes $ 6,588,601 $ 7,191,602 $ 7,115,936 $ 7,340,532 $ 7,376,284 $ 7,501,816 $ 7,511,891 $ 7,706,892 205,076 2.73% License and Permits 291,904 329,901 387,206 449,826 536,707 307,355 326,380 316,588 9,233 3.00% Intergovernmental Revenues 595,001 570,096 566,706 653,720 710,071 609,541 639,291 633,015 23,474 3.85% Charges for Current Services 701,289 757,094 866,584 973,604 1,122,460 685,900 755,151 748,550 62,650 9.13% Fines and Forfeits 110,779 104,780 99,777 97,571 96,130 100,750 95,750 100,750 - 0.00% Interest Income 76,772 70,368 130,368 95,365 (17,096) 75,000 75,000 75,000 - 0.00% Miscellaneous Revenue 130,522 134,772 127,509 149,857 140,982 91,850 124,020 98,850 7,000 7.62% Transfers 196,930 196,930 196,930 196,930 196,930 196,930 196,930 196,930 0.00% TOTAL REVENUES , , 8,691,798 u 9,957;405 _,_: 10,162,468 � • €9,569,142 %�� , 9,724;413 `' '<: 9,876,575 �, = +307433 ` .3;96 °l? EXPENDITURES General Government 2,161,367 2,224,872 2,271,094 2,223,773 2,308,882 2,672,379 2,637,873 2,741,298 68,919 2.58% Public Safety 4,005,405 3,920,071 3,960,221 4,087,065 4,311,340 4,383,894 4,474,394 4,576,146 192,252 4.39% Public Works 2,352,111 2,403,162 2,451,850 2,482,490 2,759,342 2,850,774 2,844,629 2,946,906 96,132 3.37% Other 19,540 24,953 30,631 663,372 210,519 89,328 89,328 90,328 1,000 1.12% TOTAL EXPENDITURES _ " ""8 538,423 ,. 8,573;058 8,713;79fi - :9,456 700 - _ ..__ 9;590;083 , .9 996,375 10;046 224 �' - -� :�`�10;354,678';"�", W358,303'r,'''�,'� "":3158 %� �UNDER,(OVER)BUDGET $'`153,375", "$ "'782,485 •$ 777;220'; '$•�:`500,705'$ 9/18/2014 Actual 2009 CITY OF ANDOVER General Fund - Expenditure Budget Summary Totals - By Department Budget Year 2015 Actual Actual Actual Actual Budget* Estimate Requested• Change ( *) 2010 2011 2012 2013 2014 2014 2015 $ % GENERAL GOVERNMENT Mayor and Council $ 105,318 $ 100,711 $ 101,373 $ 83,622 $ 83,595 $ 86,840 $ 86,840 $ 87,154 314 0.36% Administration 128,533 131,217 135,523 140,048 147,503 176,265 176,265 181,431 5,166 2.93% Newsletter 22,405 17,094 22,897 22,336 17,677 26,000 24,000 26,000 0 0.00% Human Resources 54,623 54,970 31,855 12,485 17,907 39,229 19,353 40,177 948 2.42% Attorney 172,900 172,775 171,062 170,930 173,244 178,300 178,300 182,000 3,700 2.08% City Clerk 96,621 95,165 100,697 101,377 108,312 129,400 129,490 135,759 6,359 4.91% Elections 6,139 37,926 6,399 39,614 11,352 55,336 55,201 57,560 2,224 4.02% Finance 210,206 194,863 207,032 207,337 215,215 235,459 235,009 241,053 5,594 2.38% Assessing 120,113 144,760 143,693 143,338 144,561 150,000 146,500 150,000 0 0.00% Information Services 122,614 136,931 142,964 136,025 135,982 170,629 170,629 172,563 1,934 1.13% Planning & Zoning 323,682 327,567 324,303 318,523 349,489 401,360 399,235 415,260 13,900 3.46% Engineering 388,285 389,038 413,818 427,339 452,788 465,656 463,756 472,390 6,734 1.45% Facility Management 409,928 421,855 469,478 420,799 451,257 557,905 553,295 579,951 22,046 3.95% Total General Gov , , , •y •.2;161,367 , _ ;.2,224,872. _ : 24 ...._ 2 2,308,882 __ 2;672;379 < •yi °- 2;637,873 �, %2;741,298 k 68;919 , r i2f58 °lO� PUBLICSAFETY Police Protection 2,545,642 2,599,246 2,615,407 2,693,896 2,740,899 2,818,132 2,818,132 2,918,308 100,176 3.55% Fire Protection 998,350 967,715 974,988 1,015,825 1,126,979 1,127,389 1,207,839 1,193,428 66,039 5.86% Protective Inspection 435,102 330,707 342,437 354,753 423,495 411,295 415,945 425,237 13,942 3.39% Civil Defense 14,935 15,451 16,301 14,088 13,930 17,128 22,528 29,223 12,095 70.62% Animal Control 1 1,376 6,952 11,088 8,503 6,037 9,950 9,950 9,950 0 0.00% Total Public _. _ Safety. , .. 4,005405 _ . � 3,920,071. � ,,_ - .3,960,221 ,; .,. .4,087,065 .., 4,311,340 i4,383,894 _._. '+;`4;474[394 _ +-' ,. '4,576146 .,1•,_.te 6,000 2.86% PUBLIC WORKS Streets and Highways 567,092 518,990 594,294 570,630 572,753 604,078 605,578 627,765 23,687 3.92% Snow and Ice Removal 462,849 537,947 434,603 420,175 630,799 517,949 519,479 533,944 15,995 3.09% Street Signs 159,213 166,244 175,833 170,200 162,861 197,274 202,774 204,047 6,773 3.43% Traffic Signals 26,090 25,830 26,569 27,457 26,241 35,000 35,000 35,000 0 0.00% Street Lighting 32,666 30,885 32,317 33,439 31,702 36,400 36,400 36,400 0 0.00% Street Lights - Billed 180,641 186,320 189,144 195,197 210,331 210,000 210,000 216,000 6,000 2.86% Park & Recreation 838,033 827,911 889,180 912,750 946,545 1,118,926 1,101,426 1,158,209 39,283 3.51% Recycling 85,527 109,035 109,910 152,642 178,110 131,147 133,972 135,541 4,394 3.35% 'Total Pubhc_Work5„ _ __.. _ -•2;352,111 _.._ �%' 2,403,162; ,. ,2,451,850 �e «.6 2,482;490 ,' ._.d ";2,759,342 ?�'.;, .� 2,$50,774,-ri 2,844,629'�''�" "- ...... 2,946,904 (2,946906 3 OTHER 19,540 24,953 30,631 663,372 210,519 89,328 89,328 90,328 1,000 1.12% Total Other, . W - 19,540 1 y , t +,'24,9531 LL�''� ' . ro30 631 `.'..., -' ; � x663 72 n 1 " 210 19 '� t�'89 28` M. ky "89;328, =` 90,328 " 1 ,91 3'�?7s1Ro/. ,.,,... ,5 ,1,000.k., CITY OF ANDOVER General Fund Revenue Budget Worksheet- 2015 Actual Actual Actual Actual Actual Budget* Estimate Requested Change ( *) Account Number Description 2009 2010 2011 2012 2013 2014 2014 2015 $ % Miscellaneous Revenue License & Permits 41230 58100 Refunds & Reimbursements 1,850 1,512 3,500 Miscellaneous Revenue 1,850 1,512 3,500 Total 1,850 1,512 3,500 Charges For Services License & Permits 41310 54175 Council Filing Fee 41300 52100 Liquor - Intoxicating 25,046 27,179 29,438 23,543 35,550 28,200 28,200 28,200 - 0.00% 41300 52105 Liquor - Non - Intoxicating 375 459 375 300 450 300 300 300 - 0.00% 41300 52110 Tobacco 3,500 4,278 3,750 3,250 3,750 3,500 3,500 3,500 - 0.00% 41300 52115 Refuse/Recycler Haulers 2,850 3,175 3,750 3,336 3,725 2,800 3,500 3,000 200 7.14% 41300 52120 Peddler 975 1,800 600 1,050 1,450 700 1,200 11000 300 42.86% 41300 52125 Therapeutic Massage 475 1,949 1,073 475 912 600 600 600 - 0.00% 41300 52126 Vehicle Sales License 315 210 525 105 945 105 105 105 150 0.00% 150 - License & Permits 33,536 39,050 39,511 32,059 46,782 36,205 37,405 36,705 500 1.38% 20.00% 41400 54320 Finance Charge Charges For Services 319 127 658 1,971 100 100 100 - 0.00% Charges For Services 41300 54100 Notary Fees 108 186 126 99 234 100 100 100 - 0.00% 41300 $4115 Sale of Copies, Ord, etc. 202 125 50 61 14 50 50 50 - 0.00% 41300 54125 Assessment Searches 1,425 2,325 2,725 6,795 5,925 1,400 1,400 1,400 - 0.00% 41300 54145 Party Permits 120 200 160 200 155 100 100 100 - 0.00% 41300 54155 Recording Fees 1,500 200 760 600 800 500 500 500 - 0.00% Charges For Services 3,355 3,036 3,821 7,755 7,128 2,150 2,150 2,150 - 0.00% 37,800 37,800 Fines - 0.00% Miscellaneous Revenue 37,800 37,800 37,800 37,800 37,800 37,800 37,800 41300 56100 Court Fines 109,654 103,130 98,877 96,821 95,255 100,000 95,000 100,000 - 0.00% 41300 56200 False Alarm Fines 1,125 1,650 900 750 875 750 750 750 - 0.00% Fines 110,779 104,780 99,777 97,571 96,130 100,750 95,750 100,750 - 0.00% 9/18/2014 Miscellaneous Revenue 41300 58175 Contributions 590 542 601 814 1,015 500 670 500 - 0.00% Miscellaneous Revenue 590 542 601 814 1,015 500 670 500 - 0.00% Total 148,260 147,408 143,710 138,199 151,055 139,605 135,975 140,105 500 0.36% Charges For Services 41310 54175 Council Filing Fee 55 30 - #DIV /01 Charges For Services 55 30 - #DIV /01 Miscellaneous Revenue 41310 58100 Refunds & Reimbursements 150 150 - #DIV /01 Miscellaneous Revenue 150 150 - #DIV /01 Total 150 55 180 - #DIV /0! Charges For Services 41400 54165 Bad Check Fee 210 90 150 120 I50 150 150 150 - 0.00% 41400 54285 Finance Department Fees 41,754 32,272 31,738 48,084 151,602 25,000 30,000 30,000 5,000 20.00% 41400 54320 Finance Charge 67 319 127 658 1,971 100 100 100 - 0.00% Charges For Services 42,031 32,681 32,015 48,862 153,723 25,250 30,250 30,250 5,000 19.80% Miscellaneous Revenue 41400 58100 Refunds & Reimbursements 11,168 10,540 4,622 39,754 28,407 15,000 - #DIV /0! Miscellaneous Revenue 11,168 10,540 4,622 39,754 28,407 15,000 - #DIV /01 Total 53,199 43,221 36,637 88,616 182,130 25,250 45,250 30,250'q 5,000 19.80 °% Miscellaneous Revenue 41420 58110 Computer Services 37,800 37,800 37,800 37,800 37,800 37,800 37,800 37,800 - 0.00% Miscellaneous Revenue 37,800 37,800 37,800 37,800 37,800 37,800 37,800 37,800 - 0.00% Total 37,800 37,800 37,800 37,800 37,800 37,800 37,800 37,800 - 0.00% 41500= P/annln &!Zonm �`-� License & Permits 9/18/2014 CITY OF ANDOVER General Fund Revenue Budget Worksheet - 2015 Actual Actual Actual Actual Actual Budget' Estimate Requestedi Change ( ") Account Number Description 2009 2010 2011 2012 2013 2014 2014 2015 S % 41500 52130 Rezoning - 325 325 165 165 500 500 500 - 0.00% 41500 52135 Conditional Use 5,963 - 550 2,230 2,150 - 550 - 500 #DIV /01 41500 52140 Variance 340 300 600 300 300 500 500 500 (200) - 40.00% 41500 52145 Lot Splits 30 - 60 300 330 300 400 300 3,200 1066.67% 41500 52150 Signs 5,093 2,904 3,100 3,221 5,048 3,500 3,500 3,500 (2,750) - 78.57% 41500 52155 Vacation of Easement 375 350 Soo 500 375 - 125 - - #DIV /0! 41500 52260 Comp Plan Amendment 500 500 - #DIV /01 License & Permits 11,801 4,379 5,135 7,216 8,368 4,800 5,575 4,800 - 0.00% Charges For Services 41500 54105 Plat Fees 11000 650 650 1,500 1,350 750 2,500 750 (400) - 53.33% 41500 54130 Meeting Notification Signs 480 150 210 240 300 350 350 350 1,650 471.43% 41500 54280 Flood / Zone Search Letter 100 150 150 100 25 - - 3,100 #DIV /0! 41500 54290 Planning Department Fees 1,422 1,841 2,003 3,630 3,527 2,000 3,500 21000 (2,000) - 100.00% Charges For Services 3,002 2,791 3,013 5,470 5,202 3,100 6,350 3,100 - 0.00% Miscellaneous Revenue 41500 58100 Refunds &Reimbursements 25 30 88 - #DIV /0! Miscellaneous Revenue 25 30 88 - #DIV /0! Total 14,803 7,195 8,178 12,686 13,658 7,900 11,925 71900 - 0.00% 41600 - =E meerin License & Permits 41600 52250 Curb Cut 50 - - 50 50 - - - - #DIV /01 41600 52265 Fencing /Retaining Wall 1,525 1,400 1,525 1,525 1,650 1,000 1,500 1,500 500 50.00% License & Permits 1,575 1,400 1,525 1,575 1,700 1,000 1,500 1,500 500 50.00% Charges For Services 41600 54180 Escrow Inspection Fee 700 1,350 700 Soo 2,000 - 500 500 500 #DIV /01 41600 54185 Site Plan Review - Trees - 1,690 975 1,560 1,170 - - - - #DIV /0! 41600 54200 Engineer Fees -PW Director 20,053 17,678 25,460 26,259 29,301 17,500 20,000 22,000 4,500 25.71% 41600 54205 Engineer Fees - Asst PW Dinx 8,439 4,807 4,316 11,220 14,332 5,000 11,000 7,500 2,500 50.00% 41600 54210 Engineer Fees - Asst Engineer 77,670 73,537 87,053 112,201 104,075 70,000 75,000 75,000 5,000 7.14% 41600 54215 Engineer Fees - Tech 1V 171,708 166,941 223,375 292,377 283,144 165,000 200,000 200,000 35,000 21.21% 41600 54220 Engineer Fees - Natural Res T< 3,177 973 1,337 2,383 3,303 2,000 2,000 2,000 - 0.00% 41600 54225 Engineer Fees - Secretary 9,951 9,808 13,444 14,007 10,080 8,000 10,000 10,000 2,000 25.00% 41600 54230 Engineer Fees - Intern - - - - 7,536 1,000 2,000 1,000 - 0.00% 41600 54235 Engineer Fees - Mileage 3,127 2,676 3,206 4,747 5,070 2,500 3,000 3,000 500 20.00% 41600 54295 Grading Inspection Fee 1,900 2,215 2,632 2,826 3,747 750 1,000 2,000 1,250 166.67% 41600 54305 Administrative Fees 100 994 - - 100 - - - - #DIV /0! 41600 54335 Bid Plans 1,300 2,050 350 765 750 750 750 - 0.00% Charges For Services 298,125 284,719 362,848 469,145 463,858 272,500 325,250 323,750 51,250 18.81% Miscellaneous Revenue 41600 58100 Refunds & Rehnburements - - 300 1,200 100 - - #DIV /0! Miscellaneous Revenue 300 1,200 100 - #DIV /01 Total 299,700 286,119 364,373 471,020 466,758 273,500 326,850 325,250 51,750 18.92% r- 41-975' - Sunshine Park Concessvons^ Charges For Services 41975 55540 Concessions 60,022 57,095 55,973 47,535 47,460 48,000 48,000 48,000 - 0.00% Charges For Services 60,022 57,095 55,973 47,535 47,460 48,000 48,000 48,000 - 0.00% Total 60,022 57,095 55,973 47,535 47,460 48,000 48,000 48,000 - 0.00% 41985Andmvr SlNCancessransr Charges For Services 41985 55540 Concessions 10,887 14,501 11,461 8,511 16,264 8,000 8,000 8,000 - 0.00% Charges For Services 10,887 14,501 11,461 8,511 16,264 81000 8,000 81000 - 0.00% Total 10,887 14,501 11,461 8,511 16,264 8,000 8,000 8,000 - 0.00% Intergovernmental Revenue 42100 53370 State Police Aid 114,840 114,840 116,820 112,860 124,800 122,720 122,720 122,720 - 0.00% 42100 53840 School District Liaison 83,988 83,988 83,988 84,828 86,524 88,254 88,254 88,254 - 0.00% Intergovenunental Revenue 198,828 198,828 200,808 197,688 211,324 210,974 210,974 210,974 - 0.00% Total 198,828 198,828 200,808 197,688 211,324 210,974 210,974 210,974 - 0.00% 9/18/2014 MY OF ANDOVER General Fund Revenue Budget Worksheet- 2015 Actual Actual Actual Actual Actual Budget* Estimate Requestedi Change ( +) Account Number Description 2009 2010 2011 2012 2013 2014 2014 2015 $ % q-- .._...s- ,._._....._�-- -... -. �_. 42200- F1rePrdrectrox., -, License & Permits 42200 52160 Fire Permit 402 4,849 3,408 2,791 4,552 3,000 3,000 3,000 - 0.00% 42200 52165 Burning Permit 1,162 1,080 1,100 1,160 940 1,100 1,100 1,100 - 0.00% License & Permits 1,564 5,929 4,508 3,951 5,492 4,100 4,100 4,100 - 0.00% Intergovernmental Revenue 42200 53410 State Fire Aid 103,492 104,210 106,170 107,440 153,555 115,000 115,000 115,000 - 0.00% 42200 53490 Other Grants 4,000 5,000 12,800 17,340 29,750 17,040 17,040 #DIV /0! Intergovernmental Revenue 107,492 109,210 106,170 120,240 170,895 115,000 144,750 132,040 17,040 14.82% Charges For Services 42200 54110 Plan Check Fees 49 579 1,996 1,634 2,540 1,000 1,000 11000 - 0.00% 42200 54120 Reports 250 60 245 80 165 100 100 - (100) - 100.00% 42200 54169 Inspection Fee 650 400 550 250 450 300 300 300 - 0.00% Charges For Services 949 1,039 2,791 1,964 3,155 1,400 1,400 15300 (100) -7.14% Miscellaneous Revenue 42200 58100 Words & Reimbursements 707 10,515 1,107 492 1,761 500 500 500 - 0.00% 42200 58125 Donations 554 600 3,450 300 150 - #DIV /0! Miscellaneous Revenue 1,261 11,115 4,557 792 1,911 500 500 500 - 0.00% Total 111,266 127,293 118,026 126,947 181,453 121,000 150,750 137,940 16,940 14.00% License & Permits 42300 52170 Rental Licenses - Multi 7,950 2,836 8,250 3,136 7,350 3,500 1,000 3,500 - 0.00% 42300 52171 Rental Licenses - Single 9,500 2,000 10,400 4,800 11,900 - 4,000 - 42300 52175 Contractor 8,335 8,895 7,690 8,455 9,525 7,000 5,000 - (7,000) - 100.00% 42300 52180 Tree Trimmers 750 850 900 750 1,150 500 500 500 - 0100% 42300 52185 Building 146,864 177,445 193,225 246,621 274,313 155,000 160,000 160,000 5,000 3.23% 42300 52190 Heating 27,148 37,980 36,345 34,743 45,062 25,000 25,000 30,000 5,000 20.00% 42300 52195 Plumbing 17,808 23,908 29,064 30,839 42,447 20,000 20,000 20,000 - 0.00% 42300 52200 Septic Systems 2,750 3,130 2,975 4,200 3,400 2,000 2,000 2,000 - 0.00% 42300 52205 Septic Pumping 11,640 10,950 13,755 12,780 9,870 11,000 11,000 11,000 - 0.00% 42300 52215 Sanitary Sewer 1,075 1,550 1,375 1,850 2,025 1,000 1,000 1,000 - 0.00% 42300 52220 Certificate of Occupancy 510 800 650 880 1,030 600 600 600 - 0.00% 42300 52225 Gas Fireplace 6,000 5,550 6,750 5,325 7,500 5,000 5,000 5,000 - 0.00% 42300 52230 Electric Pewits 21,930 48,046 55,131 28,200 40,000 33,333 5,133 18.20% License &Permits 240,330 275,894 333,309 402,425 470,703 258,800 275,100 266,933 8,133 3.14% Charges For Services 42300 54110 Plan Check Fees 60,381 86,977 100,872 97,883 124,953 55,000 60,000 60,000 5,000 9.09% 42300 54135 Sewer Administration 645 930 825 1,110 1,215 800 - - (800) - 100.00% 42300 54170 Reinspection Fee - - 1,443 6,579 5,114 - 15000 - - #DIV /01 42300 54325 Building Department Fee 300 323 513 484 533 200 - #DIV /0! Charges For Services 61,326 88,230 103,653 106,056 131,815 55,800 615200 60,000 45200 7.53% Total 301,656 364,124 436,962 508,481 602,518 314,600 336,300 326,933 12,333 3.92% License & Pewits 42500 52235 Dog Kennel 50 75 50 50 500 50 200 50 - 0.00% 42500 52240 Dog License 3,048 3,174 3,168 2,550 3,162 2,400 2,500 2,500 100 4.17% License & Pewits 3,098 3,249 3,218 2,600 3,662 2,450 2,700 2,550 100 4.08% Total 3,098 3,249 3,218 2,600 3,662 2,450 2,700 2,550 100 4.08% Intergovernmental Revenue 43100 53401 State Highway Aid - Maintenin 185,007 190,557 196,274 202,162 208,227 214,474 214,474 220,908 6,434 3.00% Intergovernmental Revenue 185,007 190,557 196,274 202,162 208,227 214,474 214,474 220,908 6,434 3.00% Charges For Services 43100 54245 Street Department Fees 856 551 - #DIV /01 Charges For Services 856 551 - #DIV /0! Special Assessments 43100 57300 Spec Assess - Interest & Penal 91 121 534 149 57 - - - - #DIV /0! 43100 57400 Spec Assess - Certified Bil 4,166 9,301 7,418 4,820 1,436 2,500 - #DIV /0! Special Assessments 4,257 9,422 7,952 4,969 1,493 2,500 - #DIV /0! 9/18/2014 CITY OF ANDOVER General Fund Revenue Budget Worksheet- 2015 Actual Actual Actual Actual Actual Budget* Estimate Requested Change Account Number Description 2009 2010 2011 2012 2013 2014 2014 2015 $ % Miscellaneous Revenue 3,446 14,713 3,000 3,000 3,000 - 0.00% 43100 58100 Refunds & Reimbursements 5,813 7,612 7,833 2,055 1,874 14,713 3,000 3,000 Miscellaneous Revenue 5,813 7,612 7,833 2,055 1,874 Total 195,077 208,447 212,059 209,186 211,594 214,474 217,525 220,908 6,434 3.00% Charges For Services 43300 54190 Sale of Street Signs 2,529 4,014 8,831 3,446 14,713 3,000 3,000 3,000 - 0.00% Charges For Services 2,529 4,014 8,831 3,446 14,713 3,000 3,000 3,000 - 0.00% Miscellaneous Revenue 43300 58100 Refunds & Reimbursements 192 99 468 562 1,922 2,200 Miscellaneous Revenue 192 99 468 562 1,922 2,200 Total 2,721 4,113 9,299 4,008 16,635 3,000 5,200 3,000 - 0.00% 43600: 0:- SYreetLighCS =Billed Charges For Services 43600 55410 Street Lights - User Fee 188,495 225,937 232,681 234,134 233,723 234,000 234,000 234,000 - 0.00% 43600 55440 Street Lights - Penalties 751 801 728 706 260 700 (700) - 100.00% Charges For Services 189,246 226,738 233,409 234,840 233,983 234,700 234,000 234,000 (700) - 0.30% Special Assessments 43600 57300 Spec Assess - Interest & Penal 76 129 201 48 38 - - - - #DIV /01 43600 57400 Spec Assess - Certified Bit 2,442 2,766 5,403 2,761 2,323 1,700 - #DIV /0! Special Assessments 2,518 2,895 5,604 2,809 2,361 1,700 - #DIV /01 Total 191,764 229,633 239,013 237,649 236,344 234,700 235,700 234,000 (700) -0.30% .45000 -Parks& Recreation Intergovernmental Revenue 45000 53420 State DNR 8,977 - #DIV /0! Intergovemmental Revenue 8,977 - #DIV /0! Charges For Services 45000 54160 Tournament Fees 338 835 430 460 2,615 - #DIV /0! Charges For Services 338 835 430 460 2,615 - #DIV /01 Miscellaneous Revenue 45000 58100 Refunds & Reimbursements 811 2,524 3,166 1,213 692 - - - - #DIV /01 45000 58105 Rent 1,020 1,500 1,210 500 1,210 - #DIV /0! Miscellaneous Revenue 1,831 4,024 4,376 1,713 1,902 - #DIV /01 Total 2,169 4,859 13,783 2,173 4,517 - #DIV /0! Intergovernmental Revenue 46000 53360 SCORE Reimbursement 56,467 57,536 43,531 59,055 108,286 59,000 59,000 59,000 - 0.00% 46000 53890 Misc Grants 57,844 - Intergovernmental Revenue 56,467 57,536 43,531 116,899 108,286 59,000 59,000 59,000 - 0.00% Charges For Services 46000 54150 Recycling Fees 29,479 40,504 48,339 39,530 42,544 32,000 35,000 35,000 3,000 9.38% Charges For Services 29,479 40,504 48,339 39,530 42,544 32,000 35,000 35,000 3,000 9.38% Total 85,946 98,040 91,870 156,429 150,830 91,000 94,000 94,000 3,000 3.30% 49100 - Unallocated.:- ::' -. General Property Tax 49100 51100 Property Tax - Current 5,579,775 6,086,792 5,701,098 5,990,448 6,003,532 7,435,891 7,435,891 7,630,892 195,001 2.62% 49100 51110 Property Tax - Delinquent 121,740 88,826 102,272 104,355 114,837 60,925 70,000 70,000 9,075 14.90% 49100 51300 Fiscal Disparities 881,641 1,008,656 1,303,563 1,230,371 1,239,279 - - - - #DIV /0! 49100 51400 Penalties & Interest on Taxes 5,445 7,328 9,003 15,358 18,636 5,000 6,000 6,000 1,000 20.00% General Property Tax 6,588,601 7,191,602 7,115,936 7,340,532 7,376,284 7,501,816 7,511,891 7,706,892 205,076 2.73% Intergovernmental Revenue 49100 53310 Local Government Aid - - - - - - - - - #DIV /0! 49100 53340 PERA Aid 10,093 10,093 10,093 10,093 10,093 10,093 10,093 10,093 - 0.00% 49100 53380 Market Value Homestead Cred 37,114 3,872 853 2,354 1,246 - - - #DIV /0! 9/18/2014 CITY OF ANDOVER General Fund Revenue Budget Worksheet - 2015 9/18/2014 Actual Actual Actual Actual Actual Budget* Estimate Requestedi Chan a ( *) Account Number Description 2009 2010 2011 2012 2013 2014 2014 2015 S % 49100 53490 Other Grants 4,284 Intergovernmental Revenue 47,207 13,965 10,946 16,731 11,339 10,093 10,093 10,093 - 0.00% Investment Income 49100 56910 Interest Earned 69,288 62,540 85,345 92,182 84,772 75,000 75,000 75,000 - 0.00% 49100 56920 Valuation Adjustment 7,484 7,828 45,023 3,183 (101,868) - #DIV /01 Investment Income 76,772 70,368 130,368 95,365 (17,096) 75,000 75,000 75,000 - 0.00% Miscellaneous Revenue 49100 58100 Refunds &Reimbursements 17,120 - - - - - - - - #DIV /0! 49100 58105 Rent 47,750 50,650 53,650 56,259 59,456 53,000 60,000 60,000 7,000 13.21% 49100 58140 Maps, etc 72 48 16 30 41 50 50 50 - 0.00% Miscellaneous Revenue 64,942 50,698 53,666 56,289 59,497 53,050 60,050 60,050 7,000 13.20% Other Financing Sources 49100 59100 Operating Transfers In 196,930 196,930 196,930 196,930 196,930 196,930 196,930 196,930 - 0.00% Other Financing Sources 196,930 196,930 196,930 196,930 196,930 196,930 196,930 196,930 - 0.00% Total 6,974,452 7,523,563 7,507,846 7,705,847 7,626,954 7,836,889 7,853,964 8,048,965 212,076 2.71% Grand Total 8,691,798 9,355,543 9,491,016 9,957,405 10,162,468 9,569,142 9,724,413 9,876,575 307,433 3.21% General Fund Summary 51000 General Property Tax 6,588,601 7,191,602 7,115,936 7,340,532 7,376,284 7,501,816 7,511,891 7,706,892 205,076 2.73% 52000 License & Permits 291,904 329,901 387,206 449,826 536,707 307,355 326,380 316,588 9,233 3.00% 53000 Intergovernmental Revenue 595,001 570,096 566,706 653,720 710,071 609,541 639,291 633,015 23,474 3.85% 54000 Charges For Services 701,289 757,094 866,584 973,604 1,122,460 685,900 755,151 748,550 62,650 9.13% 56000 Fines 110,779 104,780 99,777 97,571 96,130 100,750 95,750 100,750 - 0.00% 56900 Investment Income 76,772 70,368 130,368 95,365 (17,096) 75,000 75,000 75,000 - 0.00% 57000 Special Assessments 6,775 12,317 13,556 7,778 3,854 - 4,200 - - #DIV /01 58000 Miscellaneous Revenue 123,747 122,455 113,953 142,079 137,128 91,850 119,820 98,850 7,000 7.62% 59000 Other Financing Sources 196,930 196,930 196,930 196,930 196,930 196,930 196,930 196,930 - 0.00% 8,691,798 9,355,543 9,491,016 9,957,405 10,162,468 9,569,142 9,724,413 9,876,575 307,433 3.21% 9/18/2014 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator 0 SUBJECT: 2015 Special Revenue, Debt Service, Capital Projects, Enterprise & Internal Service Funds Budget Distribution DATE September 23, 2014 The Council has had a number of reviews of the 2015 Proposed General Fund Budget that will be supported by the 2015 Tax Levy. The Council did adopt at the September 2nd regular Council meeting a Preliminary 2015 General Fund Budget. The Preliminary 2015 Budget proposes a total property tax levy of $11,143,925: $7,630,892 (68.48 %) operational levy, $2,136,065 (19.17 %) debt service levy, and $1,376,968 (12.36 %) capital/watershed levy. The Council has the right to reduce or keep constant this levy until the final certification date of December 29, 2014. The proposed levy will result in a 2.77 % increase in the gross tax levy. This agenda item will focus on all the other City fund budgets. Other Funds: The attachments to this staff report are draft budgets for all the other funds outside of the General Fund within the City. The attachments are grouped by fund types' bolded below: For the most Dart these budgets are self exDlanatorv, with the exception of the Communitv Center Economic Development Authority (EDA) and Enterprise Funds. The Community Center Fund will be presented at a future workshop by the Recreational Facilities Manager, the EDA Fund detail will be presented to the EDA at a future meeting, and the Enterprise Funds are driven by a rate analysis that is included with the Capital Improvement Plan (CIP ) Development rop cess. I will provide a brief presentation of the attached budgets and answer any questions the Council may have. The Special Revenue Funds (pgs 1 — 20) are established to justify and account for revenue sources to finance particular functions or projects. Revenues for these funds come from a variety of sources (taxes, fees, gifts, grants or other contributions). Expenditures from these funds are normally restricted by statute, local ordinance or grant agreement. Also the funds may be used for either operations or capital outlay as legal restrictions mandate. Administration will be discussing with the Council the followingfunds: 1. Economic Development Authority Fund 2. Community Center 3. Charitable Gambling Fund The Debt Service Funds (pgs 21 — 46) account for the accumulation of resources for, and the payment of general long -term principal and interest. Repayment of the debt through principal and interest payments to bond holders is backed by the full faith and credit of the City of Andover. Administration will briefly discussing with the Council how the overall debt service spreadsheet impacts the individual Debt Service Funds and the proposed 2015 Debt Service Levy. The Capital Project Funds (pgs 47 — 74) are used to account for the acquisition or construction of major capital facilities or equipment financed by a variety of funding sources, including tax levy, debt, special assessments, grants or other governmental fund resources. Administration will not be discussing these funds in detail, these funds are the primary funds that facilitate the annual Capital Improvement Plan (CIP). The Enterprise Funds (pgs 75 — 82) are dependent on multiple factors such as community growth and demand for and usage of the service. The Enterprise funds are generally in line and step with the rate analysis done for these funds as part of the CIP development and review. Administration will discuss how these funds are impacted by the rate analysis studies that facilitate the annual Capital Improvement Plan (CIP) Internal Service Funds (pgs 83 — 88) are used to account for services that are provided to other City Departments, or to other governments, on a cost reimbursement basis. Administration will briefly discuss with the Council the following funds: 1. Central Equipment Fund 2. Risk Management Fund ACTION REQUESTED The Council is requested to review the staff report, attachments, receive a presentation, and provide direction to staff. Attachments itted, CITY OF ANDOVER, MINNESOTA 2015 ANNUAL BUDGET Special revenue funds are established to justify revenue sources to finance particular functions or projects. Revenue for these funds can come from a variety of sources, such as taxes, fees, gifts and grants or contributions from other governmental entities. Expenditures from these funds are normally restricted by statute, local ordinance, or grant agreements. The funds may be used for either operations or capital outlay as legal restrictions mandate. 1 City of Andover Special Revenue Funds 2015 Budget Summary - All Special Revenue Funds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Intergovernmental Charges for Services Investment Income Miscellaneous Total Revenues: Other Sources Proceeds from Sale of Property Total Revenues and Other Sources Total Available: Expenditures Personal Services Supplies and Materials Purchased Services Other Services and Charges Capital Outlay Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 441,928 39,913 9,828 684,459 (9,241) 831,940 1,556,899 $ 407,587 $ 407,587 $ 347,287 40,000 37,500 601,500 7,200 812,100 1,498,300 1,556,899 1,498,300 1,998,827 1,905,887 40,000 12,500 668,557 7,400 850,823 1,579,280 1,579,280 1,986,867 40,000 37,500 617,800 7,500 820,900 1,523,700 1,523,700 1,870,987 540,877 446,540 496,290 508,070 75,807 °Desch" 70,800 72,370 168,224 210,380 213,280 235,195 411,199 466,547 491,397 14,185 - - 14,000 Fund Balance, January 1 Revenues General Property Taxes Intergovernmental Charges for Services Investment Income Miscellaneous Total Revenues: Other Sources Proceeds from Sale of Property Total Revenues and Other Sources Total Available: Expenditures Personal Services Supplies and Materials Purchased Services Other Services and Charges Capital Outlay Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 441,928 39,913 9,828 684,459 (9,241) 831,940 1,556,899 $ 407,587 $ 407,587 $ 347,287 40,000 37,500 601,500 7,200 812,100 1,498,300 1,556,899 1,498,300 1,998,827 1,905,887 40,000 12,500 668,557 7,400 850,823 1,579,280 1,579,280 1,986,867 40,000 37,500 617,800 7,500 820,900 1,523,700 1,523,700 1,870,987 540,877 446,540 496,290 508,070 75,807 71,270 70,800 72,370 168,224 210,380 213,280 235,195 411,199 466,547 482,112 491,397 14,185 - - 14,000 1,210,292 1,194,737 1,262,482 1,321,032 380,948 377,098 377,098 377,098 1,591,240 1,571,835 1,639, 580 1,698,130 $ 407,587 $ 334,052 $ 347,287 $ 172,857 1! City of Andover Special Revenue Funds Economic Development Authority Fund Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 $ 513,254 $ 405,838 $ 405,838 $ 319,338 Revenues Fund Balance, December 31 Charges for Services 37,306 30,000 36,620 15,600 Investment Income (2,996) 5,000 5,000 5,000 Miscellaneous 6,620 - 5,508 - Total Revenues: 40,930 35,000 47,128 20,600 Other Sources Transfers In _ Total Revenues and Other Sources: 40,930 35,000 47,128 20,600 Total Available: 554,184 440,838 452,966 339,938 Expenditures Personal Services 106,158 51,828 51,828 53,387 Supplies and Materials 8,351 18,200 18,200 18,200 Purchased Services 7,989 63,750 48,750 78,750 Other Services and Charges 11,663 14,850 14,850 14,850 Capital Outlay 14,185 - - - Total Expenditures: 148,346 148,628 133,628 165,187 Other Uses Transfers Out Total Expenditures and Other Uses: 148,346 148,628 133,628 165,187 Fund Balance, December 31 $ 405,838 $ 292,210 $ 319,338 $ 174,751 3 Fund: Economic Development Authority Activity Type /Code: Special Revenue Department Head: City Administrator Expenditure Hiphli2hts General Activity Description 2013, 2014 & 2015 includes funding for monument entrance signs. To provide for the quality development of commercial and industrial properties to ensure a strong, viable and diversified tax base. EDA Budget provides for ongoing maintenance around the Andover Station Development area. In 2015, charges for services revenue is reduced due to the decertification of TIF District 1 -2, of which this fund would receive TIF administration fees. Process Used Promotion and expansion of the commercial and industrial tax base through the development and redevelopment of land. The EDA is the primary authority involved in managing the City's four Tax Increment Financing (TIF) Districts. The EDA monitors and initiates the activities within the TIF Districts to reach the goals of the TIF plans. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 4 City of Andover Special Revenue Funds Community Development Block Grant Fund Statement of Revenues, Expenditures and Changes in Fund Balance D`e "s'cripUon ., _ %s. 201`3`...,,. 2014 X2015 Fund Balance, January 1 Revenues Intergovernmental Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 5 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 - 25,000 5 Fund: Community Development Block Grant Activity Type /Code: Special Revenue Expenditure Highlights This was a new fund created in 2004 to track the Community Development Block Grant (CDBG) Rental Rehab program. In 2015, additional grant monies will be applied for to study areas that have access to city water but are not currently hooked up. Department Head: Community Development Dir. General Activity Description The Rental Rehab program provides low- interest loans for the rehabilitation of rental housing units. This fund accounts for the loans disbursed, as well as the payments received. In 2008, a housing rehab program was started. Due to the lack of interest, the rental rehab program was terminated in 2012. Process Used Rehab Grants are received from CDBG and disbursed to qualified applicants. As payments come in, these funds create a revolving loan program and new loans are given out to qualified applicants. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 0 City of Andover Special Revenue Funds Community Center Fund Statement of Revenues, Expenditures and Changes in Fund Balance s k Actualx" Estimate wAdo N �Aaopted P ted Description 2013;: k, 2015 x" Fund Balance, January 1 Revenues Charges for Services Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Personal Services Supplies and Materials Purchased Services Other Services and Charges Capital Outlay Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: $ (249,440) $ (210,573) $ (210,573) $ (184,088) 587,356 (5,510) 799,727 1,381,573 1,381,573 1,132,133 393,355 66,992 115,777 394,984 971,108 371,598 1,342,706 548,500 798,600 1,347,100 1,347,100 1,136,527 357,220 49,750 82,500 417,697 907,167 371,598 1,278,765 594,300 816,900 1,411,200 1,411,200 1,200,627 407,220 49,800 100,400 455,697 1,013,117 371,598 1,384,715 577,200 804,400 1,381,600 1,381,600 1,197,512 416,287 50,850 91,000 438,947 14,000 1,011,084 371,598 1,382,682 Fund Balance, December 31 $ (210,573) $ (142,238) $ (184,088) $ (185,170) 7 Fund: Community Center Activity Type /Code: Special Revenue Expenditure Highlights 2009 was the first year the YMCA made a full lease payment of $635,000. The transfer out is the difference between the tax levied for the Community Center debt service and the total annual debt service for the Community Center. The capital outlay expenditure for 2015 is for a new floor scrubber that's used continuously throughout the facility. Department Head: Recreation Facility Manager General Activity Description This fund accounts for the operations of the Andover/YMCA Community Center, particularly the ice arena, field house and concessions. The aquatic's portion of the Community Center is under the operations of the YMCA. Process Used The Community Center construction started in 2004 and was completed in the summer of 2005. The facility will be managed by the Recreational Facility Manager with oversight by a Community Center Advisory Board and the City Council. The YMCA is a long -term tenant and started making lease payments in 2008. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 11 City of Andover Special Revenue Funds Drainage and Mapping Fund Statement of Revenues, Expenditures and Changes in Fund Balance r +` Actual Adopted ; Estirriate Adopted 34,635 8,000 18,421 8,000 (346) 1,200 1,200 1,200 34,289 9,200 19,621 9,200 Fund Balance, January 1 Revenues Charges for Services Investment Income Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Supplies and Materials Purchased Services Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 106,061 $ 132,453 $ 132,453 $ 137,669 34,635 8,000 18,421 8,000 (346) 1,200 1,200 1,200 34,289 9,200 19,621 9,200 34,289 9,200 19,621 9,200 140,350 141,653 152,074 146,869 464 2,300 2,300 2,300 3,528 6,105 6,105 6,105 3,905 3,400 6,000 7,000 7,897 11,805 14,405 15,405 7,897 11,805 14,405 15,405 $ 132,453 $ 129,848 $ 137,669 $ 131,464 PI Fund: Drainage and Mapping Activity Type /Code: Special Revenue Expenditure HiLyhli2hts Minimal changes are planned for this fund as monies are set aside for future mapping needs. Department Head: Dir of PW / City Engineer General Activity Description The drainage and mapping activity provides the resource to maintain existing and develop new maps and mapping systems for the City. The City GIS is a key component in this mapping and data inventory task. Process Used Existing mapping systems and data are maintained manually in a reproducible format. The existing information is being converted to a digital format as is all new data which is developed for the City. All data will be accessible either manually or through a computerized application. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 10 City of Andover Special Revenue Funds Lower Rum River Watershed Fund Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Personal Services Supplies and Materials Purchased Services Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 3,735 $ 4,089 $ 4,089 $ 4,400 39,913 40,000 40,000 40,000 (131) 100 - 100 39,782 40,100 40,000 40,100 39,782 40,100 40,000 40,100 43,517 44,189 44,089 44,500 21,284 16,359 16,109 16,755 - 520 - 520 17,977 25,415 23,415 26,730 167 200 165 200 39,428 42,494 39,689 44,205 39,428 42,494 39,689 44,205 $ 4,089 $ 1,695 $ 4,400 $ 295 11 Fund: Lower Rum River Watershed Management Organization Activity Type /Code: Special Revenue Expenditure Highlights 2015 includes a increase in funding to the LRRWMO of $1,300 due to the anticipation of the fourth generation plan. Department Head: Assistant City Engineer General Activity Description The function of the Lower Rum River Watershed Management Organization ( LRRWMO) is to provide for: conservation of water and natural resources; prevention and alleviation of flood damage; and regulation of creeks, lakes, water courses and storm water conveyance systems for domestic, recreational and public use across municipal boundaries. To achieve this purpose, state law gives watershed management organizations several powers, among which are: 1. Responsibility for preserving natural retention areas. 2. Preparation of plans for water management. 3. Review of municipal water management plans and of projects directly affecting the water resources of the watershed. 4. Review of local land use in the absence of an approved municipal surface water management plan. 5. Collection of data. 6. Conducting of studies and investigations. 7. Construction of improvements, either in response to petition or on the initiative of the LRRW MO. 8. Levying of taxes and assessments for the financing of the previously mentioned activities and for general administration of the organization. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 12 City of Andover Special Revenue Funds Forestry Fund Statement of Revenues, Expenditures and Changes in Fund Balance Ado ted'� s Description s ` Fund Balance, January 1 Revenues Intergovernmental Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources Total Available: Expenditures Purchased Services Other Uses Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 1,130 $ 3,559 $ 3,559 $ 4,126 9,828 12,500 12,500 12,500 14 100 `' y 100 4,753 UT .2014 s .2014 ? 2015 19,100 21,567 19,100 Fund Balance, January 1 Revenues Intergovernmental Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources Total Available: Expenditures Purchased Services Other Uses Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 1,130 $ 3,559 $ 3,559 $ 4,126 9,828 12,500 12,500 12,500 14 100 100 100 4,753 6,500 8,967 6,500 14,595 19,100 21,567 19,100 14,595 15,725 12,166 12,166 $ 3,559 13 19,100 21,567 22,659 25,126 19,000 21,000 19,100 23,226 19,000 19,000 21,000 19,000 $ 3,659 $ 4,126 $ 4,226 Fund: Forestry Activity Type /Code: Special Revenue Expenditure Hi2hliEhts In 2007, the purpose of this fund had changed to tracking forestry- related grants. Programs such as MN Releaf and Oak wilt from the Minnesota Department of Natural Resources (DNR) are accounted for in this fund. Department Head: Dir of PW / City Engineer General Activity Description Forestry shall preserve Andover's forest resources and develop control plans to ensure preservation or restoration of these resources. Process Used The City utilizes engineering staff and an annual internship program to review development site plans to preserve trees through the development process. Also provided is an inspection service to assist residents with preservation and selection of appropriate trees for planting. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 14 City of Andover Special Revenue Funds Right of Way Management / Utility Fund Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Charges for Services Investment Income Total Revenues: Other Sources Transfers In Total Revenues and Other Sources Total Available: Expenditures Personal Services Supplies and Materials Purchased Services Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 57,047 $ 25,162 (385) _ 24,777 24,777 81,824 20,080 7,051 335 27,466 45,008 $ 45,008 $ 24,581 10,000 500 10,500 10,500 55,508 21,133 500 7,610 400 29,643 14,216 500 14,716 14,716 59,724 21,133 500 7,610 400 29,643 12,000 500 12,500 12,500 37,081 21,641 500 7,610 400 30,151 9,350 5,500 5,500 5,500 Description, 36,816 35,143 35,143 35,651 Fund Balance, January 1 Revenues Charges for Services Investment Income Total Revenues: Other Sources Transfers In Total Revenues and Other Sources Total Available: Expenditures Personal Services Supplies and Materials Purchased Services Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 57,047 $ 25,162 (385) _ 24,777 24,777 81,824 20,080 7,051 335 27,466 45,008 $ 45,008 $ 24,581 10,000 500 10,500 10,500 55,508 21,133 500 7,610 400 29,643 14,216 500 14,716 14,716 59,724 21,133 500 7,610 400 29,643 12,000 500 12,500 12,500 37,081 21,641 500 7,610 400 30,151 9,350 5,500 5,500 5,500 36,816 35,143 35,143 35,651 $ 45,008 $ 20,365 $ 24,581 $ 1,430 15 Fund: Right of Way Management/Utility Activity Type /Code: Special Revenue Expenditure Highlights The transfer to the Road & Bridge Capital Projects is for the degredation of roadways associated with right -of -way permits. The increase in 2013 in revenues is due to a county -wide connectivity project, connecting all county and city buildings including fire stations, city halls, government centers, etc. Department Head: Dir of PW / City Engineer General Activity Description The function of Right -of -Way Management is to provide for: management of the public rights -of -way and to recover the rights -of -way management costs; and to regulate the use of public rights -of -way by providers of telecommunication services, public utility services and the like, in a fair, efficient, competitively neutral and substantial uniform manner. Process Used To achieve this purpose, state law gives the City several powers to include requiring the following: 1. Require permits for work within the right -of -way. 2. Collect fees to recover costs associated with the permit including damages to the right -of -way. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 16 City of Andover Special Revenue Funds Charitable Gambling Fund Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources Total Available: Expenditures Purchased Services Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 8,825 26,085 $ 26,085 $ 39,833 156 - Adopted a -' Estimate Ado ted 7,000 19,448 10,000 20,996 7,000 19,748 10,300 ,2014 Fund Balance, January 1 Revenues Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources Total Available: Expenditures Purchased Services Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 8,825 26,085 $ 26,085 $ 39,833 156 - 300 300 20,840 7,000 19,448 10,000 20,996 7,000 19,748 10,300 20,996 7,000 19,748 10,300 29,821 33,085 45,833 50,133 3,736 6,000 6,000 6,000 3,736 6,000 6,000 6,000 $ 26,085 $ 27,085 $ 39,833 $ 44,133 17 Fund: Charitable Gambling Activity Type /Code: Special Revenue Expenditure Highlights This is a new fund created in 2004 to track the donations received from the the Andover Hockey Association and Andover Football Association from from their gambling activities. 2015 includes funding towards the Alexandra House and Youth First. Funding for these expenditures is dependent upon donations. Department Head: Finance Director General Activity Description The licensed organizations are required to donate 10% of their net profits to the City. Process Used According to State Statute, all expenditures from this fund must be for police, fire and other emergency or public safety - related services, equipment, and and training, excluding pension obligations, or qualifying public service organizations. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA :, City of Andover Special Revenue Funds Construction Seal Coating Fund Statement of Revenues, Expenditures and Changes in Fund Balance "t ; `� , �' Actual Atlopted ` ` Estimate gdo d Revenues Fund Balance, December 31 $ 1,128 $ 1,428 $ Charges for Services - 5,000 5,000 5,000 Investment Income (43) 300 300 300 Total Revenues: (43) 5,300 5,300 5,300 Fund Balance, January 1 $ 1,316 $ 1,128 $ 1,128 $ 1,428 Revenues Fund Balance, December 31 $ 1,128 $ 1,428 $ Charges for Services - 5,000 5,000 5,000 Investment Income (43) 300 300 300 Total Revenues: (43) 5,300 5,300 5,300 Other Sources Transfers In Total Revenues and Other Sources: (43) 5,300 5,300 5,300 Total Available: 1,273 6,428 6,428 6,728 Expenditures Other Services and Charges 145 5,000 5,000 5,000 Other Uses Transfers Out Total Expenditures and Other Uses: 145 5,000 5,000 5,000 Fund Balance, December 31 $ 1,128 $ 1,428 $ 1,428 $ 1,728 19 Fund: Construction Seal Coating Activity Type /Code: Special Revenue Expenditure Highlights The Construction Seal Coating Special Revenue Fund was established in 1996 and is utilized for the first application of crack seal and seal coat in new development. Department Head: Dir of PW / City Engineer General Activity Description The Construction Seal Coating Special Revenue Fund accounts for contributions associated with land development to be used for the respective developments first application of crack seal and seal coat. Process Used The City has an annual crack seal and seal coat program. Currently the City is divided into nine zones and these developments are done within four years of being constructed. Crack sealing is completed one year prior to seal coating. This allows the crack sealing material to cure and minimize bleed through once seal coated. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 20 CITY OF ANDOVER, MINNESOTA 2015 ANNUAL BUDGET A debt service fund accounts for the accumulation of resources for, and the payment of general long -term principal and interest. Repayment of the debt through principal and interest payments to bond holders is backed by the full faith and credit of the government unit. 21 City of Andover Debt Service Funds 2015 Budget - All Debt Service Funds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Intergovernmental Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Redemption of Refunded Bonds Total Other Uses: Total Expenditures and Other Uses Fund Balance, December 31 $ 19,019,418 $ 17,767,831 $ 17,767,831 $ 1,190,895 1,962,018 237,890 697,403 2,897,311 756,598 3,653,909 22,673,327 1,689,000 1,262,302 5,509 2,956,811 48,685 1,900,000 1,948,685 4,905,496 2,071,066 11,417 59,685 2,142,168 753,021 2,895,189 20,663,020 2,140, 000 915,187 12,105 3,067,292 10,070 16,455,000 16,465,070 19,532,362 $ 17,767,831 $ 1,130,658 22 2,071,066 61,680 51,110 2,183,856 752,559 2,936,415 20,704,246 2,140,000 900,505 7,895 3,048,400 9,951 16,455,000 16,464,951 19,513,351 $ 1,190,895 2,136,065 2,136,065 371,598 2,507,663 3,698,558 1,765,000 470,688 2,500 2,238,188 47,632 47,632 2,285,820 $ 1,412,738 Ado tetl r Estimate p �r7 Pdopted�a �.- Description, 2013`,2014. _. �.. � Fund Balance, January 1 Revenues General Property Taxes Intergovernmental Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Redemption of Refunded Bonds Total Other Uses: Total Expenditures and Other Uses Fund Balance, December 31 $ 19,019,418 $ 17,767,831 $ 17,767,831 $ 1,190,895 1,962,018 237,890 697,403 2,897,311 756,598 3,653,909 22,673,327 1,689,000 1,262,302 5,509 2,956,811 48,685 1,900,000 1,948,685 4,905,496 2,071,066 11,417 59,685 2,142,168 753,021 2,895,189 20,663,020 2,140, 000 915,187 12,105 3,067,292 10,070 16,455,000 16,465,070 19,532,362 $ 17,767,831 $ 1,130,658 22 2,071,066 61,680 51,110 2,183,856 752,559 2,936,415 20,704,246 2,140,000 900,505 7,895 3,048,400 9,951 16,455,000 16,464,951 19,513,351 $ 1,190,895 2,136,065 2,136,065 371,598 2,507,663 3,698,558 1,765,000 470,688 2,500 2,238,188 47,632 47,632 2,285,820 $ 1,412,738 City of Andover Debt Service Funds Certificates /Capital Notes - 2011A G.O. Equipment Certificate Statement of Revenues, Expenditures and Changes in Fund Balance x ' Actu`al Adopted Estimate Ado`ptetlf (899) Total Revenues: , Desc�i 'tion 2013'' 2014 5 - Fund Balance, January 1 $ 102,115 $ 105,901 $ 105,901 $ Revenues General Property Taxes 101,727 Investment Income (899) Total Revenues: 100,828 - - Other Sources Operating Transfers In - Total Revenues and Other Sources: 100,828 - - Total Available: 202,943 105,901 105,901 - Expenditures Debt Service Principal 94,000 95,000 95,000 - Interest 2,840 950 950 - Other 202 500 - - Total Expenditures: 97,042 96,450 95,950 Other Uses Operating Transfers Out - 10,070 9,951 - Total Expenditures and Other Uses: 97,042 106,520 105,901 - Fund Balance, December 31 $ 105,901 $ (619) $ 23 Fund: 3210 Cost Center: 2011A G.O. Equipment Certificates Department Head: Finance Director Activity Type /Code: Debt Service This fund will be closed in 2014. General Activity Description To account for the payment of principal and interest on long -term debt. Process Used The City issued $265,000 of Capital Notes in 2011 to facilitate the purchase of new equipment. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 24 City of Andover Debt Service Funds Certificates /Capital Notes - 2012A G.O. Equipment Certificate Statement of Revenues, Expenditures and Changes in Fund Balance ;„ _ Actual Adopted r Estimate Adopted "• Description 2013 2014 124,978 140,000 140,000 , 1,033 - 1,000 Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 127,239 $ 236,730 $ 236,730 $ 365,580 124,978 140,000 140,000 140,000 1,033 - 1,000 - 126,011 140,000 141,000 140,000 126,011 140,000 141,000 140,000 253,250 376,730 377,730 505,580 15,893 11,700 11,700 11,700 627 500 450 500 16,520 12,200 12,150 12,200 16,520 12,200 12,150 12,200 $ 236,730 $ 364,530 $ 365,580 $ 493,380 25 Fund: 3211 Cost Center: 2012A G.O. Equipment Certificates Department Head: Finance Director Activity Type /Code: Debt Service General Activity Description Debt Service is scheduled as listed below: To account for the payment of principal and interest on long -term debt. Year Amount Principal Interest 2015 $ 11,700 $ - $ 11,700 2016 61,200 50,000 11,200 2017 540,350 535,000 5,350 $ 613,250 $ 585,000 $ 28,250 Process Used The City issued $585,000 of Capital Notes in 2012 to facilitate the purchase of new equipment. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 26 City of Andover Debt Service Funds Certificates /Capital Notes - 2014 G.O. Equipment Certificate Statement of Revenues, Expenditures and Changes in Fund Balance ;, M�` s� r Actual Adopted Estimate �Adopted�s y Descript�n i �' 201,3., �' `� >,2015 - 14,679 - 257,426 X52014 - +20x,4 Fund Balance, January 1 $ - $ - $ $ Revenues General Property Taxes Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 260,000 260,000 260,000 296,055 - 260,000 260,000 296,055 - 260,000 260,000 556,055 - - - 225,000 - 14,679 - 31,926 - - - 500 - 14,679 - 257,426 14,679 - 257,426 $ - $ 245,321 $ 260,000 $ 298,629 27 Fund: 3212 Cost Center: 2014A G.O. Equipment Certificates Department Head: Finance Director Activity Type /Code: Debt Service General Activity Description Debt Service is scheduled as listed below: To account for the payment of principal and interest on long -term debt. Year Amount Principal Interest 2015 $ 256,926 $ 225,000 $ 31,926 2016 283,350 260,000 23,350 2017 278,800 260,000 18,800 2018 278,550 265,000 13,550 2019 278,200 270,000 8,200 2020 277,750 275,000 2,750 $ 1,653,576 $ 1,555,000 $ 98,576 Process Used The City issued $1,355,000 of Capital Notes in 2014 to facilitate the purchase of equipment. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 28 ., City of Andover Debt Service Funds General Obligation Bonds - 2004A G.O. Capital Improvement Bonds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 - �Actuat A'{Jopted`u Estimate =Ado �ted _� T sti 3 V [J Y Sa a.N' n,.rJ r,.: s .: ES.L:p R}� f Description, 2013,., s'2014 ;; '20'14„ 2015`;'„ 374,944 - - Total Available: ;' Expenditures Fund Balance, January 1 $ 36,875 $ - $ $ _ Revenues General Property Taxes 378,253 Investment Income (3,309) Total Revenues: 374,944 - Other Sources Operating Transfers In Total Revenues and Other Sources: 374,944 - - Total Available: 411,819 - Expenditures Debt Service Principal 330,000 - Interest 33,134 - Other - _ Total Expenditures: 363,134 - Other Uses Operating Transfers Out 48,685 - Total Other Uses: 48,685 - Total Expenditures and Other Uses: 411,819 - Fund Balance, December 31 $ - $ _ $ _ $ _ 29 Fund: 3301 Cost Center: 2004A G.O. Capital Improvement Bonds Department Head: Finance Director Activity Type /Code: Debt Service zMazoMism General Activity Description This fund was closed in 2013. To account for the payment of principal and interest on long -term debt. Process Used The City sold $3,890,000 of General Obligation Bonds in 2004 to finance the purchase of the Public Works Facility from the Andover Economic Development Authority and the construction of Fire Station #3. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 30 City of Andover Debt Service Funds General Obligation Bonds - 2012B G.O. Capital Improvement Refunding Bonds Statement of Revenues, Expenditures and Changes in Fund Balance r Actual a..x' A y Atlopted 1^' 4 ' ' Estimate £ .� - , - 140,311 ,Adopted, w �, ri x 561,015 ,�,= �. ,.;' 2[113 . :.-� 2014 ` ..,,14 20 1,723,069 ,,,Description ,,•-' 581,805 .. , : .;; .2015�:� Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Redemption of Refunded Bonds Total Expenditures and Other Uses: Fund Balance, December 31 $ 1,582,758 $ 25,790 $ 25,790 $ 56,955 141,286 561,015 561,015 540,120 (975) - (5,000) - 140,311 5611015 556,015 540,120 561,015 540,120 140,311 556,015 1,723,069 586,805 581,805 597,075 100,000 500,000 500,000 500,000 41,652 24,400 24,400 14,400 627 500 450 500 142,279 524,900 524,850 514,900 1,555,000 - - 1,697,279 524,900 524,850 $ 25,790 $ 61,905 $ 56,955 31 514,900 $ 82,175 Fund: 3303 Cost Center: 2012B G.O. Capital Improvement Refunding Bonds Department Head: Finance Director Activity Type /Code: Debt Service General Activity Description Debt Service is scheduled as listed below: To account for the payment of principal and interest on long -term debt. Year Amount 2015 $ 514,400 2016 474,700 $ 989.100 Principal Interest $ 500,000 $ 14,400 470,000 4,700 $ 970,000 $ 19,100 Process Used The City sold $3,890,000 of General Obligation Bonds in 2004 to finance the purchase of the Public Works Facility from the Andover Economic Development Authority and the construction of Fire Station #3. This issue will be used to refund the original issue sold in 2004. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 32 City of Andover Debt Service Funds Lease Revenue Bonds - 2004 EDA Public Facility Lease Revenue Bonds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 680,863 $ 513,645 $ 513,645 $ - 452,004 (5,084) 446,920 181,803 181,803 - (401) 18103 181,402 371,598 4ctul Adopted Estimate Adopted 393,758 - 1,499,381 902,009 907,403 - 105,000 escription ...,<` 2013 , . 2014 ....-; <', ``.. .2014 c;.rr Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses Fund Balance, December 31 $ 680,863 $ 513,645 $ 513,645 $ - 452,004 (5,084) 446,920 181,803 181,803 - (401) 18103 181,402 371,598 206,561 212,356 - 818,518 388,364 393,758 - 1,499,381 902,009 907,403 - 105,000 470,000 470,000 - 878,534 434,373 434,373 - 2,202 2,500 3,030 - 985,736 906,873 907,403 - 985,736 906,873 907,403 $ 513,645 $ (4,864) $ - $ 33 Fund: 3402 Cost Center: 2004 EDA Public Facility Lease Revenue Bonds Department Head: Finance Director Activity Type /Code: Debt Service This fund will be closed in 2014. These bonds were refunded in 2014 by refunding bonds issued on 12/01/06 and 01/01/2007 for $9,755,000 and $6,700,000, respectively. General Activity Description To account for the payment of principal and interest on long -term debt. Process Used The City sold $19,580,000 of Lease Revenue Bonds in 2004 to finance the construction of a community center. Approximately 50% of the debt will be paid for by a long -term lease arrangement with the YMCA of Minneapolis. The YMCA will run a full service YMCA out of the Community Center building. ADOPTED 2015 BUDGET CITY OF AND034R, MINNESOTA City of Andover Debt Service Funds Lease Revenue Bonds - 2006 EDA Public Facility Lease Revenue Refunding Bonds Statement of Revenues, Expenditures and Changes in Fund Balance � >_ '�r' y ° °` Actualrr� ' Adopted $ 9,706,648 $ - Estimate "' 4dop "ted ' Investment Income 422,965 35,353 35,266 - Other Sources Operating Transfers In - 17,535 14,826 - Total Revenues and Other Sources: _, Y;;, Description , _ » �20,13V ,2014 Total Available: h, 2014 20151„ , ,r; Fund Balance, January 1 $ 9,283,885 $ 9,706,648 $ 9,706,648 $ - Revenues Investment Income 422,965 35,353 35,266 - Other Sources Operating Transfers In - 17,535 14,826 - Total Revenues and Other Sources: 422,965 52,888 50,092 - Total Available: 9,706,850 9,759,536 9,756,740 - Expenditures Debt Service Principal - - - - Interest - - - - Other 202 2,000 1,740 - Total Expenditures: 202 2,000 1,740 - Other Uses Redemption of Refunded Bonds - 9,755,000 9,755,000 - Total Expenditures and Other Uses: 202 9,757,000 9,756,740 Fund Balance, December 31 $ 9,706,648 $ 2,536 $ - $ 35 Fund: 3403 Cost Center: 2006A EDA Public Facility Lease Revenue Refunding Bonds Department Head: Finance Director Activity Type /Code: Debt Service This fund will be closed in 2014. General Activity Description To account for the payment of principal and interest on long -term debt. Process Used The City sold $19,580,000 of Lease Revenue Bonds in 2004 to finance the construction of a community center. Approximately 50% of the debt will be paid for by a long -term lease arrangement with the YMCA of Minneapolis. The YMCA will run a full service YMCA out of the Community Center building. This issue will be used to refund a portion of the original issue sold in 2004. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 36 City of Andover Debt Service Funds Lease Revenue Bonds - 2007 EDA Public Facility Lease Revenue Refunding Bonds Statement of Revenues, Expenditures and Changes in Fund Balance rr ' Actual Adopted Esfirpate °Adopted< _ > Description 20,1'3s', 2014 2014 2015 X,? Fund Balance, January 1 Revenues Investment Income Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Redemption of Refunded Bonds Total Expenditures and Other Uses: Fund Balance, December 31 $ 6,372,289 $ 6,662,794 $ 6,662,794 290,707 24,332 24,245 17,397 290,707 41,729 6,662,996 6,704,523 202 202 14,311 38,556 6,701,350 2,000 1,350 2,000 1,350 - 6,700,000 6,700,000 202 6,702,000 6,701,350 $ 6,662,794 $ 2,523 $ - 37 Fund: 3404 Cost Center: 2007 EDA Public Facility Lease Revenue Refunding Bonds Department Head: Finance Director Activity Type /Code: Debt Service This fund will be closed in 2014. _General Activity Description To account for the payment of principal and interest on long -term debt. Process Used The City sold $19,580,000 of Lease Revenue Bonds in 2004 to finance the construction of a community center. Approximately 50% of the debt will be paid for by a long -term lease arrangement with the YMCA of Minneapolis. The YMCA will run a full service YMCA out of the Community Center building. This issue will be used to refund a portion of the original issue sold in 2004. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 38 City of Andover Debt Service Funds General Obligation Bonds - 2012C G.O. Abatement Bonds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 $ 358,131 $ 35,088 $ 35,088 $ 196,051 Revenues General Property Taxes 577,945 740,965 740,965 975,652 Desc'ption,., . L. >:y_ - (4,000) - Total Revenues: .,2013' 740,965 736,965 Fund Balance, January 1 $ 358,131 $ 35,088 $ 35,088 $ 196,051 Revenues General Property Taxes 577,945 740,965 740,965 975,652 Investment Income (5,267) - (4,000) - Total Revenues: 572,678 740,965 736,965 975,652 Other Sources Operating Transfers In - 130,105 130,105 371,598 Total Revenues and Other Sources: 572,678 871,070 867,070 1,347,250 Total Available: 930,809 906,158 902,158 1,543,301 Expenditures Debt Service Principal 320,000 320,000 320,000 835,000 Interest 230,519 385,682 385,682 379,907 Other 202 2,500 425 500 Total Expenditures: 550,721 708,182 706,107 1,215,407 Other Uses Redemption of Refunded Bonds 345,000 - - - Total Expenditures and Other Uses: 895,721 708,182 706,107 1,215,407 Fund Balance, December 31 $ 35,088 $ 197,976 $ 196,051 $ 327,894 39 Fund: 3405 Cost Center: 2012C G.O. Abatement Bonds Department Head: Finance Director Activity Type /Code: Debt Service General Activity Description Debt Service is scheduled as listed below: ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 40 To account for the payment of principal and interest on long -term debt. Year Amount Principal Interest 2015 $ 1,214,907 $ 835,000 $ 379,907 2016 1,216,507 845,000 371,507 Process Used 2017 1,213,732 855,000 358,732 2018 1,211,482 870,000 341,482 The City sold $19,580,000 of Lease Revenue Bonds in 2004 to finance 2019 1,208,932 885,000 323,932 the construction of a community center. Approximately 50% of the debt 2020 1,215,982 910,000 305,982 will be paid for by a long -term lease arrangement with the YMCA of 2021 1,212,632 925,000 287,632 Minneapolis. The YMCA will run a full service YMCA out of the Community 2022 1,213,932 945,000 268,932 Center building. This issue will be used to advance refund the refunding 2023 1,209,282 960,000 249,282 issues sold in 2006 and 2007 that refunded the 2004 issue. 2024 1,213,000 985,000 228,000 2025 1,209,356 1,005,000 204,356 2026 1,208,275 1,030,000 178,275 2027 1,205,250 1,055,000 150,250 2028 1,205,147 1,085,000 120,147 2029 1,212,675 1,125,000 87,675 2030 1,213,400 1,160,000 53,400 2031 1,218,000 1,200,000 18,000 $20,602,491 $16,675,000 $ 3,927,491 ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 40 City of Andover Debt Service Funds Permanent Improvement Revolving Bonds - 2010A G.O. PIR Refunding Bonds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Investment Income Other Sources Operating Transfers In Total Revenues and Other Sources Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 9,877 $ 7,889 $ 7,889 $ - (123) 385,000 tActual Sdopted Estimate Ado ted -. P ., "script 394,754 389,312 388,850 ;. De ion, .. 2013 ; -, 2014 "2014, 2015 Fund Balance, January 1 Revenues Investment Income Other Sources Operating Transfers In Total Revenues and Other Sources Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 9,877 $ 7,889 $ 7,889 $ - (123) 385,000 381,423 380,961 384,877 381,423 380,961 394,754 389,312 388,850 375,000 11,450 415 386,865 385,000 3,850 500 389,350 385,000 3,850 388,850 386,865 389,350 388,850 $ 7,889 $ (38) $ - 41 Fund: 3605 Cost Center: 2010A G.O. PIR Refunding Bonds Department Head: Finance Director Activity Type /Code: Debt Service General Activity Description This fund will be closed in 2014. To account for the payment of principal and interest on long -term debt. Process Used The City sold $2,450,000 of Permanent Improvement Revolving Bonds in in 2006 to finance improvement projects in the City. This issue will be used to refund a portion of the original issue sold in 2006. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 42 City of Andover Debt Service Funds State Aid Bonds - 2009A G.O. State Aid Road Refunding Bonds Statement of Revenues, Expenditures and Changes in Fund Balance i r up l Adopted Estimate �dted�' "S, ' 237,890 ,. 61,680 - Des'cri" tion,,, °; =.' ` 2013, - 201'4 2014^ . , - Fund Balance, January 1 Revenues Intergovernmental Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 285,418 $ 281,577 $ 281,577 $ 108,472 237,890 11,417 61,680 - (551) - - _ 237,339 11,417 61,680 - 237,339 11,417 61,680 - 522,757 292,994 343,257 108,472 230,000 230,000 230,000 60,000 10,765 4,785 4,785 840 415 605 - - 241,180 235,390 234,785 60,840 - - - 47,632 241,180 235,390 234,785 108,472 $ 281,577 $ 57,604 $ 108,472 $ - 43 Fund: 3702 Cost Center: 2009A G.O. State Aid Refunding Bonds Department Head: Finance Director Activity Type /Code: Debt Service General Activity Description Debt Service is scheduled as listed below: To account for the payment of principal and interest on long -term debt. Year Amount Principal Interest 2015 $ 60,840 $ 60,000 $ 840 Process Used The City sold $2,755,000 of G.O. State Aid Bonds in 2001 to finance state aid eligible road improvement projects in the City. This issue will be used to refund a portion of the original issue sold in 2001. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 44 City of Andover Debt Service Funds General Obligation Bonds - 2010A G.O. Open Space Referendum Bonds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 179,968 $ 191,769 Adopted Estimate`Adoted' 185,825 187,283 187,283 184,238 (1,094) - _ - 184,731 187, 283 187, 283 184,238 Fund Balance, January 1 Revenues General Property Taxes Investment Income Total Revenues: Other Sources Operating Transfers In Total Revenues and Other Sources: Total Available: Expenditures Debt Service Principal Interest Other Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 179,968 $ 191,769 $ 191,769 $ 203,837 185,825 187,283 187,283 184,238 (1,094) - _ - 184,731 187, 283 187, 283 184,238 187,283 184,731 187,283 184,238 364,699 379,052 379,052 388,075 135,000 140,000 140,000 145,000 37,515 34,768 34,765 31,915 415 500 450 500 172,930 175,268 175,215 177,415 175,268 172,930 175,215 177,415 $ 191,769 $ 203,784 $ 203,837 $ 210,660 45 Fund: 3901 Cost Center: 2010A G.O. Open Space Referendum Bonds Department Head: Finance Director Activity Type /Code: Debt Service Debt Service is scheduled as listed below: General Activity Description Year Amount Principal 2015 $ 176,915 $ 145,000 2016 173,942 145,000 2017 175,657 150,000 2018 176,841 155,000 2019 177,507 160,000 2020 172,827 160,000 2021 172,870 165,000 2022 172,656 170,000 $ 1,399,215 $ 1,250,000 Interest $ 31,915 28,942 25,657 21,841 17,507 12,827 7,870 2,656 $ 149,215 To account for the payment of principal and interest on long -term debt. Process Used The City sold $1,660,000 of Open Space Referendum Bonds in 2010 to finance the purchase of land to remain as open space. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 46 CITY OF ANDOVER, MINNESOTA 2015 ANNUAL BUDGET Capital Projects Funds can be used to account for acquisition or construction of major capital facilities financed mainly with governmental fund resources, general obligation debt, special assessments, special assessment debt, grants, or other resources that are not part of proprietary funds or trust funds. 47 City of Andover Capital Projects Funds 2015 Budget Summary - All Capital Projects Funds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Tax Increments Special Assessments Intergovernmental Investment Income User Charges Miscellaneous Total Revenues: Other Sources Transfers In Bond Proceeds Bond Premium Proceeds from Sale of Capital Assets Total Other Sources: Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Bond Discount Total Other Uses: Total Expenditures and Other Uses: Fund Balance, December 31 $ 18,634,955 1,304,760 375,040 1,045,000 157,258 (97,811) 660,931 1,376,841 4,822,019 993,035 76,184 1,069,219 5,891,238 24,526,193 $ 16,893,815 1,296,968 182,857 270,000 926,244 120,000 144,204 2,000 2,942,273 415,570 1,355,000 1,770,570 4,712,843 21,606,658 $ 16,893,815 1,296,968 182,857 444,200 1,599,695 166,500 599,697 49,430 4,339,347 415,451 1,555,000 44,278 1,025,133 3,039,862 7,379,209 24,273,024 $ 17,202,019 1,336,968 20,000 412,000 1,259, 573 127,500 255,365 3,411,406 453,132 453,132 3,864,538 21,066,557 386,925 187,000 161,050 156,000 2,827,750 3,170,000 3,183,670 2,812,000 3,628,461 2,511,550 3,318,663 1,367,496 6,843,136 5,868;550 6,663,383 4,335,496 789,242 789,242 7,632,378 402,160 402,160 6,270,710 $ 16,893,815 $ 15,335,948 48 401,698 5,924 407,622 7,071,005 $ 17,202,019 58,249 58,249 4,393,745 $ 16,672,812 City of Andover Capital Projects Funds Water Trunk Fund Statement of Revenues, Expenditures and Changes in Fund Balance � %Actual %Adopted, ' r `° »' Esfim'ate' Ado ted' f �.,.Description.a�.f 01,3 Fund Balance, January 1 Revenues Special Assessments Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 2,876,885 $ 2,245,932 $ 2,245,932 $ 2,585,611 34,216 (19,830) 332,853 347,239 347,239 3,224,124 7,338 966,612 973,950 4,242 978,192 60,000 50,000 62,649 172,649 172,649 2,418,581 25,000 25,000 20,737 45,737 $ 2,245,932 $ 2,372,844 Cam'] 60,000 50,000 376,640 486,640 486,640 2,732,572 126,224 126,224 20,737 146,961 60,000 50,000 65,150 175,150 175,150 2,760,761 30,000 30,000 58,249 88,249 $ 2,585,611 $ 2,672,512 Fund: 4110 Cost Center: Water Trunk Activity Type /Code: Capital Projects Department Head: City Engineer Expenditure Highlights General Activity Description Projects planned for 2015 include: The Water Trunk Capital Projects Fund accounts for water access fees New Development Projects $ 30,000 and trunk improvements as part of development. A portion of the connection fee is used to support the Water Treatment Plant and is transferred to the Water Enterprise Fund. Projects for 2014 included: Water Trunk Extension - Bunker Lake Blvd $ 126,224 Process Used The water system is continually reviewed by the Engineering and Water Departments through studies of service, water quality, and future system expansion or improvements. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 50 City of Andover Capital Projects Funds Sewer Trunk Fund Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Special Assessments Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 4,621,489 23,110 (19,019) 103,775 107,866 400,000 507,866 5,129,355 50,902 160,288 211,190 211,190 $ 4,918,165 20,000 50,000 12,415 82,415 400,000 482,415 5,400,580 90,000 90,000 $ 4,918,165 $ 5,451,029 20,000 50,000 152,864 222,864 400,000 622,864 5,541, 029 90,000 90,000 20,000 50,000 12,415 82,415 400,000 482,415 5,933,444 110,000 110,000 90,000 90,000 110,000 $ 4,918,165 $ 5,310,580 $ 5,451.,029 $ 5,823,444 51 tl Aopted' � >cEsfimate ; , ,Adopted �. Fund Balance, January 1 Revenues Special Assessments Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 4,621,489 23,110 (19,019) 103,775 107,866 400,000 507,866 5,129,355 50,902 160,288 211,190 211,190 $ 4,918,165 20,000 50,000 12,415 82,415 400,000 482,415 5,400,580 90,000 90,000 $ 4,918,165 $ 5,451,029 20,000 50,000 152,864 222,864 400,000 622,864 5,541, 029 90,000 90,000 20,000 50,000 12,415 82,415 400,000 482,415 5,933,444 110,000 110,000 90,000 90,000 110,000 $ 4,918,165 $ 5,310,580 $ 5,451.,029 $ 5,823,444 51 Fund: 4120 Cost Center: Sewer Trunk Activity Type /Code: Capital Projects Expenditure Hi2hlis1its Projects planned for 2015 include: New Development Projects Projects for 2014 included: Sanitary Sewer Extension - Bunker Lake Blvd $ 110,000 $ 90,000 Department Head: City Engineer General Activity Desciption The Sewer Trunk Capital Projects Fund accounts for access fees and sanitary sewer improvements. City sewage flows through a pipe and lift station system to a large sewer interceptor, which is then carried to a metro treatment plant. Process Used The Sewer and Engineering Departments continually review the system to determine the proper sizing of pipes and lift stations to process sewage. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 52 City of Andover Capital Projects Funds Storm Sewer Fund Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ (63,823) $ (64,940) $ (64,940) $ (64,067) (1,117) (1,117) (1,200) 2,073 873 (1,117) 873 (64,940) (64,940) (64,067) (64,067) $ (64,940) $ (64,940) $ (64,067) $ (64,067) 53 Description w 2013 t i� "� '�`'" ,,. 2014. Fund Balance, January 1 Revenues Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ (63,823) $ (64,940) $ (64,940) $ (64,067) (1,117) (1,117) (1,200) 2,073 873 (1,117) 873 (64,940) (64,940) (64,067) (64,067) $ (64,940) $ (64,940) $ (64,067) $ (64,067) 53 Fund: 4130 Cost Center: Storm Sewer Activity Type /Code: Capital Projects Expenditure Hi2hliahts No expenditures planned for 2015. Department Head: City Engineer General Activity Description The Storm Sewer Capital Projects Fund accounts for storm sewer fees and improvements as part of development and ongoing maintenance. Process Used The storm sewer system is continually reviewed by Public Works and Engineering through studies of storm water runoff and drainage patterns. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 54 City of Andover Capital Projects Funds Road and Bridge Fund Statement of Revenues, Expenditures and Changes in Fund Balance i l f i } Y ry � C ltt �, t' �l � t t,i i ! � 1�H 3 � j F � Y \ , 1. M1 f Y � 1 k S? £ 5 � }2Y .• -' � n ?.D'esoription rYh �. "`�'"fi'�e�if�20,1�3 w' � �, � °s,f "� � 3 '`3' ^� �.r��,�^ ;�•r.� F��„, �.t� ,',,.�'t - 2,091,712 „M r >,� 2,567,041 Fund Balance, January 1 Revenues General Property Taxes Special Assessments Intergovernmental Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 4,675,526 $ 3,114,711 $ 3,114,711 $ 2,967,374 1,032,176 385,121 156,086 (44,690) 3,600 1,532,293 9,350 1,541,643 6,217,169 2,470,978 631,480 3,102,458 3,102,458 1,025,468 1,025,468 1,025,468 140,000 300,000 282,000 926,244 1,599,695 1,259,573 - 32,000 - 2,091,712 2,957,163 2,567,041 5,500 2,097,212 5,211,923 3,110, 000 3,110,000 5,500 2,962,663 6,077,374 3,110, 000 3,110,000 53,132 2,620,173 5,587,547 2,772,000 2,772, 000 3,110,000 3,110,000 2,772,000 $ 3,114,711 $ 2,101,923 $ 2,967,374 $ 2,815,547 55 Fund: 4140 Cost Center: Road and Bridge Activity Type /Code: Capital Projects Expenditure Hi2hli2hts Some of the major 2015 projects are as follows Annual street seal coat $ 480,000 Annual street crack seal 285,000 Annual street mill and overlay 600,000 MSA - New / reconstruct routes 1,259,000 Pedestrian trail maintenance 70,000 Annual pavement markings 33,000 Curb Replacement 45,000 Curb Replacement $ 2,772,000 Some of the major 2014 projects are as follows: Annual street seal coat $ 513,000 Annual street crack seal 213,000 Annual street mill and overlay 660,000 MSA - New / reconstruct routes 1,126,000 MSA - Intersection upgrades 455,000 Pedestrian trail maintenance 72,000 Annual pavement markings 27,000 Curb Replacement 44,000 $ 3,110,000 Department Head: City Engineer General Activity Description The Road and Bridge Fund accounts for road projects and the Pavement Management Program. Process Used Construction projects are identified by the capital improvement process and contained in the five -year Capital Improvement Plan (CIP). The council approves the CIP annually, thereby initiating a process of feasibility study, preparation of plans and specifications, public hearings, ordering of the project, bidding the project and construction. This fund also accounts for the pavement management program, which includes annual seal coating, crack sealing and overlays for roads. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 56 City of Andover Capital Projects Funds Park Dedication Projects Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues General Property Taxes Investment Income User Charges Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 198,388 $ 343,151 $ 343,151 61,635 505 205,080 700 267,920 267,920 466,308 61,500 54,640 116,140 116,140 459,291 23,157 15,000 - 330,000 23,157 345,000 61,500 3,000 53,200 117,700 1 17,700 460,851 15,000 363,729 378,729 $ 82,122 61,500 140,500 202,000 202,000 284,122 15,000 195,000 210,000 100,000 _ _ 123,157 345,000 378,729 210,000 $ 343,151 $ 114,291 $ 82,122 $ 74,122 57 Fund: 4150 Cost Center: Park Dedication Projects Activity Type /Code: Capital Projects Expenditure Highlights 2015 Projects include: Annual Miscellaneous Projects Irrigation Project - Small Pine Hills North - Phase II Kelsey Round Lake Park Master Plan Fencing Upgrades - Ballfield Safety Initiatives Crooked Lake School Hockey Rink Langseth Park Trail Improvement 2014 Projects included: Annual Miscellaneous Projects Rose Park - Reconstruction Prairie Knoll Park - Pave Parking Lots WayFinding Signs /Exercise Stations Irrigation Project - Small $ 15,000 20,000 70,000 50,000 25,000 10,000 20,000 $ 210,000 $ 15,000 200,000 100,000 10,000 20,000 $ 345.000 Department Head: City Engineer General Activity Desciption The Park Dedication Fund accounts for contributions associated with land development to be used for constructing and upgrading the City's park system. Process Used The Park and Recreation Commission evaluates the needs of the community with regard to park and recreation facilities. Recommendations are made to the City Council and projects are then placed into the annual City Capital Improvement Plan. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA City of Andover Capital Projects Funds Building Fund Statement of Revenues, Expenditures and Changes in Fund Balance 5 f ski)>1 (f $ ryprT rrtAcfual At ', Ado ted } p y S 1 „ i lx EEstimate °4Agclo (y YL `ted a s(t � , y' � i .Descgiption$� Kh >z` 2014 a 2014' a g fx20,1:5� , ,�, �. . Fund Balance, January 1 Revenues Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 1,558,764 $ 1,092,916 $ 1,092,916 $ 848,867 (10,063) 47 (10,016) 48,685 38,669 1,597,433 10,000 10,000 10,070 20,070 1,112,986 111 9,951 15,951 1,108, 867 - - 10,000 504,517 250,000 250,000 504,517 250,000 260,000 504,517 250,000 260,000 $ 1,092,916 $ 862,986 $ 848,867 59 6,000 6,000 6,000 854,867 200,000 200,000 200,000 $ 654,867 Fund: 4160 Cost Center: Building Fund Department Head: Finance Director Activity Type /Code: Capital Projects Expenditure Hiehlights General Activity Description In 2013, the City has signed a contract for deed to take down some land The Building Fund accounts for miscellaneous building improvement adjacent to the city hall / public works campus. As part of that agreement, projects for all facilities, including land acquisitions. annual payments will be made starting in 2013 with final payment in 2018. 2015 $ 196,719 2016 196,719 2017 196,719 2018 196,719 $ 786,876 Process Used Facilities are reviewed annually for non - recurring repairs or for future facility needs. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 60 City of Andover Capital Projects Funds Trail & Transportation Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 87,664 $ 106,678 $ 106,678 $ 87,598 (209) - 1,000 - 19,223 14,500 14,920 37,300 19,014 14,500 15,920 37,300 19,014 14,500 15,920 37,300 106,678 121,178 122,598 124,898 - 35,000 35,000 - 35,000 35,000 - $ 106,678 $ 86,178 $ 87,598 $ 124,898 61 Actual` "rlEstimate , , { 3 , , �k<<, fi , �� Adopted $, � . ,,�;�2 Descri ption 015' W ,�?., Fund Balance, January 1 Revenues Investment Income User Charges Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 87,664 $ 106,678 $ 106,678 $ 87,598 (209) - 1,000 - 19,223 14,500 14,920 37,300 19,014 14,500 15,920 37,300 19,014 14,500 15,920 37,300 106,678 121,178 122,598 124,898 - 35,000 35,000 - 35,000 35,000 - $ 106,678 $ 86,178 $ 87,598 $ 124,898 61 Fund: 4170 Cost Center: Trail & Transportation Activity Type /Code: Capital Projects Department Head: Dir of PW / City Engineer Expenditure Highlights General Activity Description No projects planned for 2015. The Trail and Transportation Capital Projects Fund accounts for contributions associated with land development to be used for constructing and upgrading the City's Trail System. 2014 Projects included: WayFinding Signs /Exercise Stations 5' Concrete Sidewalk along Quinn St - Bunker Lk Blvd to 137th Lane $ 20,000 15,000 $ 35,000 Process Used The Park and Recreation Commission evaluates the needs of the community with regard to trail facilities. Recommendations are made to the City Council and projects are then placed into the annual City Capital Improvement Plan. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 62 City of Andover Capital Projects Funds Capital Equipment Reserve Statement of Revenues, Expenditures and Changes in Fund Balance r „• s $ Actual Adopted �' R Esti mate ,r Ado ted ^ , Fund Balance, January 1 Revenues General Property Taxes Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Proceeds from Sale of Capital Assets Total Other Sources: Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 1,335,989 210,949 (1,464) 92,350 301,835 535,000 23,650 558,650 860,485 2,196,474 385,389 1,123,811 1,509,200 1,509,200 $ 687,274 $ 687,274 $ 800,837 210,000 10,000 2,000 222,000 222,000 909,274 97,000 78,000 175,000 210,000 4,000 49,430 263,430 25,133 25,133 288,563 975,837 97,000 78,000 175,000 175,000 175,000 250,000 2,000 252,000 252,000 1,052,837 156,000 100,000 256,000 256,000 $ 687,274 $ 734,274 $ 800,837 $ 796,837 63 Fund: 4180 Cost Center: Capital Equipment Reserve Activity Type /Code: Capital Projects $ 97,000 Department Head: Finance Director Expenditure Hi2hlillhts Repair /Replace Major Park Projects - Parks General Activity Description Projects outlined in the 2015 - 2019 CIP for year 2015 using the Capital Resources for this fund come from residual fund transfers, interest earnings, Equipment Reserve Capital Projects Fund include: $ 175,000 and, in 2015, a $250,000 property tax (capital) levy. Using 2015 Capital Projects Reserve / levy: Process Used Annual Parking Lot Maintenance $ 28,000 During the 2015 budget process, it was determined that various capital Repair /Replace Play Structures - Parks 50,000 expenditures were necessary. The Andover Management Team and Andover Repair /Replace Major Park Projects - Parks 25,000 Vehicle Purchasing Committee reviewed departmental needs and prioritized Replacement - Carpet / Tile 10,000 capital needs. Building A - Seal Floor 20,000 Public Works /Community Center Master Planning 25,000 Replacement - Turnout Gear 18,000 Microsoft DataCenter & CAL's License 15,000 Microsoft Office Upgrade 15,000 Crooked Lake School Hockey Rink 50,000 $ 256,000 Using 2014 Capital Projects Reserve / levy Annual Parking Lot Maintenance $ 97,000 Repair /Replace Play Structures - Parks 48,000 Repair /Replace Major Park Projects - Parks 25,000 Tractor Blade 5,000 $ 175,000 ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA City of Andover Capital Projects Funds 2012A G.O. Equipment Certificates Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Investment Income Other Sources Proceeds from Sale of Capital Assets Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 293,111 $ Actual Atlo tetls p� " Estimate n Ado ted�1 3,500 5 , (770) - _ 292,341 50,552 50,552 - 36 - - _ 241,753 - 50,552 - 241,789 - 50,552 - Fund Balance, January 1 Revenues Investment Income Other Sources Proceeds from Sale of Capital Assets Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 293,111 $ 50,552 $ 50,552 $ - (4,270) - _ _ 3,500 (770) - _ 292,341 50,552 50,552 - 36 - - _ 241,753 - 50,552 - 241,789 - 50,552 - - 50,552 241,789 $ 50,552 $ 50,552 $ - $ _ 65 Fund: 4211 Cost Center: 2012A G.O. Capital Notes Activity Type /Code: Capital Projects Expenditure Highlights This fund will be closed in 2014. The following is a list of equipment purchased with the 2012 Capital Note. Vehicle / Equipment Replacements: Fire Chief's Vehicle $ 45,000 Rescue #11 55,000 Hydraulic Rescue Cutters 13,000 10 ft. Wide Trail Mower #583 65,000 New Vehicle / Equipment: Thermal Imaging Camera 20,000 Front -End Loader 140,000 Cab and Snowblower Attachment 4,500 Trail Plow Attachment 5,600 $ 348,100 With interest rates being low, additional items were added to eliminate the need for another issuance in 2013. Vehicle / Equipment Replacements: Trailer #T -554 One -Ton Truck w/ Plow #599 Ditch Mowing Tractor w/ Mowers #115 One -Ton Truck w/ Plow #132 $ 10,000 65,000 90,000 65,000 $ 230,000 $ 578,100 Department Head: Finance Director General Activity Description This fund accounts for major capital equipment purchases. Resources for the capital equipment come from the issuance of equipment notes. The notes are typically of a 5 -year duration and debt service is funded via the annual tax levy. Process Used During the 2012 budget process it was determined that various capital equipment was necessary. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 66 City of Andover Capital Projects Funds 2014 G.O. Equipment Certificates Statement of Revenues, Expenditures and Changes in Fund Balance n x � rrL i a1 ;. w 4 �a s - - 44,278 - .. Desctiption4 n;���. ' �� r ����Fv,.� 201'4 `` - 1,355,000 1,600,478 - .., . v, , , - 1,300,000 1,565,504 - ? 2015 Fund Balance, January 1 Revenues Investment Income Other Sources Bond Proceeds Bond Premium Total Other Sources: Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Capital Outlay Total Expenditures: Other Uses Bond Discount Total Other Uses: Total Expenditures and Other Uses: Fund Balance, December 31 1,200 - 1,355,000 1,555,000 - - - 44,278 - - 1,355,000 1,599,278 - - 1,355,000 1,600,478 - - 1,355,000 1,600,478 - - 55,000 29,050 - - 1,300,000 1,565,504 - - 1,355,000 1,594,554 - - - 5,924 - - - 5,924 - - 1,355,000 1,600,478 - 67 Fund: 4212 Cost Center: 2014 G.O. Capital Notes Department Head: Finance Director Activity Type /Code: Capital Projects Expenditure Hi2hli2hts The following is a list of equipment purchased with a 2014 Capital Note. Capital Note. Vehicle / Equipment Replacements: New - Mobile Vehicle Lifts Survey Equipment Replacement - Ladder Truck #11 Replacement - Bobcat #610 Replacement - Dump Truck w/ Snow Removal Equipment Replacement - Fire Utility #4 Replacement - Fire Utility #5 Replacement - Toro Groundmaster #559 Replacement - One Ton Truck w/ Plow 9503 New - Snowblower Attachment - Belos Replacement - Snowblower Attachment - Bobcat New - Add Rear Wing to Plow Truck $ 24,000 32,000 1,100,000 36,000 150,000 32,000 32,000 35,000 65,000 23,000 7,000 30,000 $ 1,566,000 General Activity Description This fund accounts for major capital equipment purchases. Resources for the capital equipment come from the issuance of equipment notes. The notes are typically of a 5 -year duration and debt service is funded via the annual tax levy. Process Used During the 2014 budget process it was determined that various capital equipment was necessary. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA .: City of Andover Capital Projects Funds Tax Increment Projects Statement of Revenues, Expenditures and Changes in Fund Balance L '•' \ 1 ,• t,\ tti', h Y f fY ;.. S # Jfi! y+ F' x �AcfualAdopti 1 N - 4,200 - '4t t timate - - - �' � _ , ,� M • > x � � , L „.20'14 "� � � d j � ��s�n�z��F sr� �� 2014 Fund Balance, January 1 Revenues Tax Increments Special Assessments Intergovernmental Investment Income Miscellaneous Total Revenues: Other Sources Proceeds from Sale of Capital Assets Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 1,211,643 $ 2,657,590 $ 2,657,590 $ 3,564,647 375,040 182,857 182,857 20,000 3,664 - 4,200 - 1,172 - - - 15,355 - 15,000 15,000 1,276,644 - - - 1,671,875 182,857 202,057 35,000 49,034 - 1,000,000 1,720,909 182,857 1,202, 057 2,932,552 2,840,447 3,859,647 274,962 45,000 - 250,000 274,962 295,000 274,962 295,000 $ 2,657,590 $ 2,545,447 .• 45,000 250,000 295,000 295,000 $ 3,564,647 35,000 3,599,647 25,000 500,000 525,000 525,000 $ 3,074,647 Fund: 4501 Cost Center: Tax Increment Projects Department Head: Finance Director Activity Type /Code: Capital Projects Expenditure Highlights 2015 Budgeted expenditures include: Administration $ 25,000 Redevelopment Site Purchases 500,000 $ 525,000 2014 Budgeted expenditures include: Administration $ 20,000 Redevelopment Site Cleanup 25,000 Redevelopment Site Purchases 250,000 $ 295,000 TIF District 1 -1 was decertified in 2012 and TIF District 1 -2 will be decertified in 2014. General Activity Description The Tax Increment Projects Fund accounts for activities in TIF districts 1 -1, 1 -2, 1 -3, 1 -4, 1 -5 and 1 -6 and all TIF land sales and expenditures to reach the goals of the TIF district plans. Process Used Promotion and expansion of the commercial / industrial tax base through redevelopment of land. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 70 City of Andover Capital Projects Funds Permanent Improvement Revolving Statement of Revenues, Expenditures and Changes in Fund Balance r 7 r , f. u,,, i r. ,fit, rActual „ n 7r a r Adoptedy� .�: EstimatesAdopfed Y A x' a Fund Balance, January 1 Revenues Special Assessments Investment Income Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Other Services and Charges Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 1,063,785 598,889 (8,625) 590,264 590,264 1,654,049 413 968,636 $ 968,636 $ 647,005 50,000 60,000 50,000 - 3,000 3,000 50,000 63,000 53,000 53,000 50,000 63,000 1,018,636 1,031,636 700,005 3,670 685,000 381,423 380,961 685,413 381,423 384,631 - $ 968,636 $ 637,213 $ 647,005 $ 700,005 71 Fund: 4601 Cost Center: Permanent Improvement Revolving Activity Type /Code: Capital Projects Expenditure Hiehlights No major expenditures are planned for 2015. The transfer for debt service in 2014 will payoff the remaining PIR bonds. Department Head: Finance Director General Activity Description The Permanent Improvement Revolving (PIR) Fund serves as a long -term funding source for large capital improvement expenditures. Process Used The City has issued four bonds totaling $15.4 million thru 2008 in the PIR Fund for large capital projects. This fund has collected $18.89 million of special assessments over the past 13 years. The annual cash flow of this fund is intended to eliminate unfunded projects through effective management of debt payments and project expenditures. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 72 City of Andover Capital Projects Funds 2010A G.O. Open Space Referendum Bonds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Balance, January 1 Revenues Investment Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Purchased Services Capital Outlay Total Expenditures: Other Uses Operating Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 $ 775,534 $ 773,150 $ 773,150 $ 230,996 (4,384) - 2,500 1,500 3,500 - - - (884) - 2,500 1,500 (884) 774,650 1,500 1,500 773,150 188,550 188,550 2,500 1,500 775,650 232,496 544,654 232,496 544,654 232,496 1,500 188,550 544,654 232,496 $ 773,150 $ 584,600 $ 230,996 $ - 73 Fund: 4901 Cost Center: 2010A G.O.Open Space Referendum Bonds Activity Type /Code: Capital Projects Expenditure Highlights Over the past two years, two parcels have been purchased for the preservation of open space in the City of Andover. It is anticipated that a third purchase will take place in 2014. Department Head: Finance Director General Activity Description This fund is used to finance various land acquisitions for open space preservation within the City of Andover through the use of G.O. Open Space Referendum Bonds. Process Used An Open Space Advisory Commission has been created to establish both short and long term goals, in addition to, determining the criteria for which to acquire open space. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 74 CITY OF ANDOVER, MINNESOTA 2015 ANNUAL BUDGET Governments establish enterprise funds to account for activities that consist of rendering services or providing goods to the public for which a fee or charge is collected. 75 City of Andover Enterprise Funds 2015 Budget Summary - All Enterprise Funds Statement of Revenues, Expenditures and Changes in Fund Net Assets Unrestricted Net Assets, January 1 $ 5,712,214 :Adopted: Estimate t Adoptetl� , Revenues F 20,737 s ��, *`� �; �,Descnptionr t, f� � r�2013 ���,2014, r 2 014 201 „� (21,533) 57,000 ,r ,,s 57,000 Unrestricted Net Assets, January 1 $ 5,712,214 $ 6,228,108 $ 6,228,108 $ 6,421,317 Revenues 4,242 20,737 20,737 58,249 Charges for Services 4,907,702 4,784,280 4,771,280 4,954,705 Interest (21,533) 57,000 57,000 57,000 Meters 23,395 13,000 13,000 13,000 Permits 4,200 3,000 3,500 3,500 Penalties 4,702 17,500 15,000 16,000 Miscellaneous 20,446 17,000 44,000 67,000 Total Revenues: 4,938,912 4,891,780 4,903,780 5,111,205 Other Sources 859,072 957,725 957,725 977,026 Transfers In 4,242 20,737 20,737 58,249 Gain on the Sale of Capital Assets 8,000 - - - Total Other Sources: 12,242 20,737 20,737 58,249 Total Revenues and Other Sources: 4,951,154 4,912,517 4,924,517 5,169,454 Total Available: 10,663,368 11,140,625 11,152,625 11,590,771 Expenditures Personal Services 859,072 957,725 957,725 977,026 Supplies and Materials 239,933 275,650 264,070 280,200 Other Services and Charges 1,838,142 2,000,687 2,083,777 2,047,689 Capital Outlay 79,725 - - 95,000 Debt Service 821,458 828,806 828,806 831,487 Total Expenditures: 3,838,330 4,062,868 4,134,378 4,231,402 Other Uses Transfers Out 596,930 596,930 596,930 596,930 Total Expenditures and Other Uses: 4,435,260 4,659,798 4,731,308 4,828,332 Unrestricted Net Assets, December 31 $ 6,228,108 $ 6,480,827 $ 6,421,317 $ 6,762,439 76 City of Andover Enterprise Funds Water Statement of Revenues, Expenditures and Changes in Fund Net Assets Unrestricted Net Assets, January 1 Revenues Charges for Services Interest Meters Permits Penalties Miscellaneous Total Revenues: Other Sources Transfers In Gain on the Sale of Capital Assets Total Other Sources: Total Revenues and Other Sources: Total Available: Expenditures Personal Services Supplies and Materials Other Services and Charges Debt Service Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: $ 2,121,235 $ 2,512,014 $ 2,512,014 $ 2,705,699 2,447,707 (6,378) 23,395 4,200 2,288 17,971 2,489,183 4,242 4,000 8,242 2,497,425 4,618,660 381,133 197,184 556,621 821,458 1,956,396 150,250 2,106,646 2,349,553 15,000 13,000 3,000 7,500 17,000 2,405,053 20,737 20,737 2,425,790 4,937,804 424,687 218,250 674,662 828,806 2,146,405 150,250 2,296,655 Unrestricted Net Assets, December 31 $ 2,512,014 $ 2,641,149 77 2,329,553 15,000 13,000 3,500 5,000 44,000 2,410,053 20,737 20,737 2,430,790 4,942,804 424,687 208,800 624,562 828,806 2,086,855 150,250 2,237,105 $ 2,705,699 2,397,686 15,000 13,000 3,500 6,000 67,000 2,502,186 58,249 58,249 2,560,435 5,266,134 433,564 222,200 675,830 831,487 2,163,081 150,250 2,313,331 $ 2,952,803 Fund: 5100 Cost Center: Water Activity Type /Code: Enterprise Fund Expenditure Hi2hli2hts No major changes planned in 2015. Department Head: Utility Supervisor General Activity Description Operate and maintain the City's water system including WTP, wells, towers and water mains. Provide a continuous, potable, bacteria free water supply at proper pressure levels. Maintain customer water meters and respond to other service requests. Maintain water distribution for fire protection system needs. Conform to all State and Federal monitoring rules, provide tours and information to the public. Process Used Operate wells and WTP in a manner that ensures a safe, clean and adequate water supply, that will meet peak daily demands and fire protection demands. Maintain wells, treatment facility, and related infrastructure. Operate and maintain chemical feed equipment. Collect, analyze and record water samples daily. Maintain, test and repair water meters. Respond to emergencies 24 hours a day. Work with contractors to locate watermains, locate and operate gate valves, monitor tests during final inspections. Check WTP, 8 wells, 7 days a week, 365 days per year. Flush all watermains in the spring every other year. Maintain all hydrants. Locate operate and clean gate valves to ensure proper operation. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 78 City of Andover Enterprise Funds Sanitary Sewer Statement of Revenues, Expenditures and Changes in Fund Net Assets Unrestricted Net Assets, January 1 Revenues Charges for Services Interest Penalties Miscellaneous Total Revenues: Other Sources Gain on the Sale of Capital Assets Total Revenues and Other Sources: Total Available: Expenditures Personal Services Supplies and Materials Other Services and Charges Capital Outlay Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 $ 3,281,238 $ 3,358,463 $ 3,358,463 $ 3,506,015 2,061,034 (15,090) 1,958 2,475 2,050,377 4,000 2,054,377 5,335,615 2,058,105 40,000 10,000 2,108,105 2,108,105 5,466,568 2,063,105 40,000 10,000 2,113,105 2,113,105 5,471, 568 2,134, 919 40,000 10,000 2,184,919 2,184,919 5,690,934 291,446 324,395 324,395 330,694 30,655 29,200 27,070 29,800 1,153,798 1,158,218 1,167,408 1,180,869 54,573 - - 90,500 1,530,472 1,511,813 1,518,873 1,631,863 446,680 1,977,152 446,680 1,958,493 446,680 446,680 1,965,553 2,078,543 $ 3,358,463 $ 3,508,075 $ 3,506,015 $ 3,612,391 79 Fund: 5200 Cost Center: Sanitary Sewer Activity Type /Code: Enterprise Fund Department Head: Utility Supervisor Expenditure Hi2hli2hts The major increase in expenditures is due to the purchase of new televising equipment. General Activity Desciption City sewage is collected through a pipe and lift station network to large Metro City Sewer interceptor pipes that carry it to the Metro Treatment Plant for processing. The sewer division inspects, cleans, and maintains the City's collection system which includes breaks in pipes, manholes, and lift stations. Sewer backups caused by blockage due to debris or breaks in pipe are cleaned and /or repaired immediately. This department maintains the integrity of the entire sanitary sewer system., Process Used Inspect all lift stations five days per week. Clean one - quarter of the City's sewer collection system via jetting and vacuuming each year. City has implemented a televising program of the collection system that analyzes the entire system over a five year period. A spot check program checks flows in problem areas. Start 1/1 program to monitor inflow and infiltration into sewer system. Clean known problem area once per month. Monitor inspection and testing of all new sewer lines and manholes before accepting from contractor. Respond to and record all requests from customers, respond to emergencies 24 hours a day. Contract out all major system repairs. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 80 City of Andover Enterprise Funds Storm Sewer Statement of Revenues, Expenditures and Changes in Fund Net Assets Unrestricted Net Assets, January 1 Revenues Charges for Services Interest Penalties Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Personal Services Supplies and Materials Other Services and Charges Capital Outlay Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 $ 309,741 $ 357,631 $ 357,631 Adopted '� t o` 1 tt f�;�'" nEsfimate t `G 4W -9tRi '+§ `s�v`, Adopted 398,961 376,622 378,622 422,100 jFk r� vi5 2,000 Description, 456 2013 - a 2014: 399,352 _ �w�,,�2014 *� 2015 �rx Unrestricted Net Assets, January 1 Revenues Charges for Services Interest Penalties Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures Personal Services Supplies and Materials Other Services and Charges Capital Outlay Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 $ 309,741 $ 357,631 $ 357,631 $ 209,603 398,961 376,622 378,622 422,100 (65) 2,000 2,000 2,000 456 - - - 399,352 378,622 380,622 424,100 399,352 378,622 380,622 424,100 709,093 736,253 738,253 633,703 186,493 208,643 208,643 212,768 12,094 28,200 28,200 28,200 127,723 167,807 291,807 190,990 25,152 - - 4,500 351,462 404,650 528,650 436,458 436,458 351,462 404,650 528,650 $ 357,631 $ 331,603 $ 209,603 $ 197,245 81 Fund: 5300 Cost Center: Storm Sewer Activity Type /Code: Enterprise Fund 1✓spenditure Highlights No major changes planned in 2015. Department Head: Utility Supervisor General Activity Description Maintenance of all storm sewers, catch basins, manholes, pipes, ditches, and sediment ponds. Process Used The ditches are cleaned with a backhoe for better drainage and to avoid the ponding of stagnant water. This dirt is hauled away or dumped in low places on ditch banks. When it is dumped on site, it becomes necessary to level and grade the banks to facilitate proper mowing. All catch basins and pipes are cleaned with a vac truck. The material is then hauled away for proper disposal. Occasional use of outside contractors to maintain parts of the system. Televising a portion of the system each year to help comply with new federal regulations. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 82 CITE' OF ANDOVER, MINNESOTA 2015 ANNUAL BUDGET Internal Service Funds are used to account for goods and services that are provided to other City departments, or to other governments, on a cost reimbursement basis. E:Zc, City of Andover Internal Service Funds 2015 Budget Summary - All Internal Service Funds Statement of Revenues, Expenditures and Changes in Unrestricted Net Assets unrestricted Net Assets, January 1 Revenues Charges for Services Interest Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures and Other Uses Personal Services Supplies and Materials Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 $ 609,012 1,070,619 (1,949) 82,384 1,151,054 1,151,054 1,760,066 354,288 355,708 372,878 1,082,874 1,082,874 $ 677,192 ;A $ 677,192 1,072,053 1,500 1,073,553 1,073,553 1,750,745 381,032 367,831 336,930 1,085,793 1,085,793 $ 664,952 $ 677,192 $ 621,264 1,079,948 1,500 79,800 1,161,248 1,161,248 1,838,440 379,032 398,896 439,248 1,217,176 1,217,176 $ 621,264 1,111,844 1,500 1,113,344 1,113,344 1,734,608 392,344 386,950 359,872 1,139,166 1,139,166 $ 595,442 City of Andover Internal Service Funds Central Equipment Maintenance Statement of Revenues, Expenditures and Changes in Fund Net Assets Unrestricted Net Assets, January 1 Revenues Charges for Services Interest Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures and Other Uses Personal Services Supplies and Materials Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 $ 345,201 699,603 (1,372) 1,091 699,322 699,322 1,044,523 $ 359,993 $ 359,993 699,603 500 700,103 700,103 1,060,096 699,603 500 4,800 704,903 704,903 1,064,896 224,783 233,531 233,531 335,432 342,560 369,825 124,315 113,080 128,480 684,530 689,171 731,836 684,530 $ 359,993 85 689,171 $ 370,925 $ 333,060 720,592 500 721,092 721,092 1,054,152 239,443 360,960 121,022 721,425 731,836 721,425 $ 333,060 $ 332,727 Fund: 6100 Cost Center: Central Equipment Department Head: Vehicle Maintenance Supervisor Activity Type /Code: Internal Service Fund Expenditure Hiehlights The primary increase in 2015 is due to the cost of fuel and parts. General Activity Description Maintains and repairs all City motorized and non - motorized vehicles and equipment to provide safe operation. Evaluates equipment needs, orders equipment/vehicles and writes specifications. The department maintains nearly 500 pieces of equipment, in addition to normal preventative maintenance procedures of tires, brakes, electrical, fabricating and body work. All work; except automatic transmission overhauls, major engine and major body work are done at the Public Works garage. Staff inspects garbage trucks as part of their licensure process, and performs commercial vehicle inspections required on all applicable City vehicles. Process Used City equipment is scheduled for normal service by miles driven or hours /days of service. Most work is done based on a first -in- first -out with the exception of that emergency repairs are done in the order of importance. Emergency equipment are fire vehicles and snow plow equipment, streets, utilities, and parks. Non - emergency equipment are the Building and Engineering departments, Planning and Zoning department and all other city equipment. ADOPTED 2015 BUDGET CITY OF ANDOVER. MINNESOTA 86 City of Andover Internal Service Funds Risk Management Statement of Revenues, Expenditures and Changes in Unrestricted Net Assets z , z z3 Actual, s s Estimate�Adopied > >� _,'2014, Unrestricted Net Assets, January 1 Revenues Charges for Services Interest Income Miscellaneous Total Revenues: Other Sources Transfers In Total Revenues and Other Sources: Total Available: Expenditures and Other Uses Personal Services Supplies and Materials Other Services and Charges Total Expenditures: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 $ 263,811 $ 317,199 $ 317,199 $ 288,204 371,016 372,450 380,345 391,252 (577) 1,000 1,000 1,000 81,293 - 75,000 - 451,732 373,450 456,345 392,252 451,732 373,450 456,345 392,252 715,543 690,649 773,544 680,456 12 9, 505 147,501 145,501 152,901 20,276 25,271 29,071 25,990 248,563 223,850 310,768 238,850 398,344 396,622 485,340 417,741 398,344 396,622 485,340 417,741 $ 317,199 $ 294,027 $ 288,204 $ 262,715 F-M 398,344 396,622 485,340 417,741 $ 317,199 $ 294,027 $ 288,204 $ 262,715 F-M F-M Fund: 6200 Cost Center: Risk Management Activity Type /Code: Internal Service Fund 1Jxpenditure Highlights The primary increase in 2015 is due to the increase in workers comp insurance and general liability insurance. Department Head: Finance Director General Activity Desciation The Risk Management Fund was established to provide funding for compensated absences, safety, training, loss reduction and insurance premium deductibles. Social security and Medicare tax savings resulting from participation in the "cafeteria plan" are recorded in this fund on an annual basis. This fund also functions to mitigate significant rate increases or decreases. Departmental rates are managed by analyzing claims history. Process Used The City Administrator / Finance Director along with the Human Resources Manager Promote various safety and wellness programs with the funding received. One of the most notable products is the wellness fitness room. Safety training is provided both in -house and by contracting for service. The city works through a broker and is provided insurance for general liability, automotive and workers' compensation through the League of MN Cities Insurance Trust. ADOPTED 2015 BUDGET CITY OF ANDOVER, MINNESOTA 88 AC I T Y 0 F INDOVE �` �� 1 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 . (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: 2014 Budget - General Fund Progress Report — Through August 2014 DATE: September 23, 2014 INTRODUCTION The City of Andover 2014 General Fund Budget contains total revenues of $9,569,142 and total expenditures of $10,026,875 (includes $30,500 of 2013 budget carry forwards), a decrease in fund balance is planned. Monthly reporting of the City Budget progress to the Governing body is a recommended financial practice and often viewed positively by rating agencies. DISCUSSION Attached is the General Fund Revenue & Expenditure Budget Summary - Budget Year 2014, reflecting year to date through August 2014. The attachments are provided to assist discussion in reviewing 2014 progress; other documents may be distributed at the meeting The following represents Administration's directives and departmental expectations that are in place again for 2014: 1. Expenditure budgets while approved, expenses are to meet with the spirit that needs are fulfilled first, expansions of service and special requests are to be reviewed with City Administration before proceeding. 2. Departments are to be committed to search for the best possible prices when purchasing goods and services. 3. Departments are to be committed to continually searching out new efficiencies and to challenge the status quo of how the City provides services. 4. Departments are to be committed to searching out collaborative opportunities to facilitate efficient and cost - effective utilization of governmental assets and personnel. 5. Departments are to be committed to developing effective, consistent and ongoing communications with City residents, businesses and other stakeholders. 6. Departments are to be cognizant that services provided are subject to available revenues and should not commit to services that are not sustainable. ACTION REQUESTED The Council is requested to receive a presentation and provide direction to staff. submitted, Attachment REVENUES General Property Tax Licenses and Permits CITY OF ANDOVER General Fund Budget Summary Totals Budget Year 2014 2013 Budget Aug YTD °° Bud Final $ 7,398,782 $ 3,875,127 52% $ 7,376,284 2014 Budget Aug YTD % Bud $ 7,501,816 $ 3,898,686 52% Intergovernmental 596,564 339,725 57% 710,071 609,541 325,885 53% Charges for Services 619,850 747,007 121% 1.122.461 685 ono AM AAA QQO/ Fines 100,750 57,381 570/. 96,130 Investment Income 65,000 19,845 31% (13,242) Miscellaneous 90,350 120,643 134% 137,129 Transfers In 196,930 196,930 100% 196,930 Total Revenues $ 9,356,581 $ 5,744,572 61% $ 10,162,469 63% 65,404 2013 25,500 14,060 EXPENDITURES Budget Aug YTD % Bud Final 100,750 53,820 53% 75,000 22,603 30% 91,850 117,251 128% 196.930 196,930 100% $ 9,569,142 $ 5,431 i76 57% $ 65,314 2014 19,531 Budget Aug YTD % Bud GENERAL GOVERNMENT 572,754 604,078 Streets and Highways 585,111 388,183 Snow and Ice Removal 511 ,834 376,101. Mayor and Council $ 87,953 $ 64,562 73% $ 83,595 $ 86,840 $ 65,314 75% 19,531 Administration 143,995 101,008 70% 147,503 176,265 111,578 63% 65,404 Newsletter 25,500 14,060 55% 17,678 26,000 17,356 67% 194,453 Human Resources 42,770 11,355 27% 17,906 39,229 13,544 35% 65% Attorney 178,300 100,969 57% 173,244 178,300 103,826 58% 65,248 City Clerk 108,925 76,799 71% 108,311 129,400 86,532 67% Elections 54,155 4,602 8% 11,353 55,336 23,205 42% Finance 221,256 153,669 69% 215,215 235,459 167,685 71% Assessing 150,000 141,783 95% 144,561 150,000 142,210 95% Information Services 161,252 90,465 56% 135,981 176,629 97,047 55% Planning & Zoning 360,970 233,609 65% 349,488 401,360 250,915 63% Engineering 440,168 321,177 73% 452,788 465,656 304,155 65% Facility Management 566,187 285,612 50 %° 451,255 562,905 318,536 57% �LD Total General Gov 2,541,431 1,599,670 63% 2,308,878 2,683,379 1,701,903 63% PUBLICSAFETY Police Protection 2,740,899 2,055,674 75% 2,740,899 2,818,132 2,113,599 75 %` Fire Protection 1,127,444 634,045 56% _ 1,126,979 1,127,389 775,858 69% Protective Inspection 393,530 280,106 71% 423,495 411,295 w254,513 - 62% Civil Defense _ _ _ 17 188 - _....t._,e..__ 10 982 x 64% 1.7 ,128 ... _„ .,., 1Q,g2.j- 113% Animal Control Animal 9,950 2,506 25% 6,037 9,950 2,532 25% Total Public Safety 4,289,011 2,983,313 70% 4,311,340 4,383,894 3,165,929 72% PUBLIC WORKS 572,754 604,078 Streets and Highways 585,111 388,183 Snow and Ice Removal 511 ,834 376,101. Street Signs 198,693 100,948 Traffic Signals 36,000 15,849 Street Lighting 36,400 19,531 Street Lights - Billed 210,000 109,783 Park & Recreation 1,014,366 584,331 Recycling 128,633 65,404 Total Public Works 2,721,037 1,660,130 __. OTHER .. 223,950 .... 194,453 Total Other 223,950 194,453 Total Expenditures $ 9,775,429 $ 6,437,566 NET INCREASE (DECREASE) $ (418,848) $ (692,994) 66% 572,754 604,078 400,396 66% ]3 0(0, ____ -_ 63Q,79.8-.__.- _517,942- .___939,588 _°y .51 % °--- - -- - -. 162859._._._._.._.._.. M) �2'?Zh_..__.....__l41.IQL..... _ 72 %_. ,.. 44% 26,241 35,000 14,230 41% 54% 31,702 36,400 19,642 54% 52% 210,331 210,000 116,150 55% 58% 946,545 1,138,426 661,321 58% 51% 178,109 131,147 70,972 54% 61% 2,759,339 2,870,274 1,863,600 65% 879.6 _10,519 89,328 65,248 73% )0 87% 210,519 89,328 65,248 73% 66% $ 9,590,076 $ 10,026,875 $ 6,796,680 68% S 572,393 $ (457,733) $ (1,365,304) + � Go",51'l 2013 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: August 2014 Investment Report DATE: September 23, 2014 INTRODUCTION Summary reporting of the City Investment portfolio to the Governing body is a recommended financial practice and often viewed positively by rating agencies. Furthermore, the City of Andover Investment Policy recommends the Finance Director presents to the City Council at least quarterly the type of investments held by the City. DISCUSSION Attached is the Investment Maturities Summary for August 2014, the August 2014 Investment Detail Report, and the August 2014 Money Market Funds Report. These attachments are intended to assist with discussion when reviewing the August 2014 investments. ACTION REQUESTED The Council is requested to receive a presentation and provide feedback to staff. submitted, Investment Maturities - August 2014 Investment Maturities (in Years) Credit Fair Less Than More Than Investment Type Rating Value 1 1-5 6-10 10 Money market funds N/A $ 1,568,691 $ 1,568,691 $ $ $ MN Municipal Money Market Fund (4M) N/A 4,993 4,993 - - Certificates of deposit FDIC 5,359,704 2,084,735 2,532,811 742,158 - Local governments A/Al /A2 930,456 325,591 398,531 101,443 104,891 AAl /AA2 /AA3 7,916,668 1,905,146 3,327,946 2,077,018 606,558 AAA 4,342,497 557,285 2,251,864 1,147,385 385,962 State governments A/Al /A2 438,110 - 211,222 226,888 - AAl /AA2 /AA3 402,419 14,954 309,856 77,609 21,250 - AAA 440,061 - 418,811 U.S. agencies AAA 4,493,015 243,956 3,172,816 390,244 685,999 FNMA REMIC N/A 16,978 - 16,978 - - U.S. agencies N/A 245,703 - 245,703 - Total investments $ 26,159,294 $ 6,705,351 $ 12,886,538 $ 4,783,994 $ 1,783,410 Deposits 2,266,512 Total cash and investments $ 28,425,806 August 2014 Investment Detail Description Cusip Number Credit Rating Type Purchase Price Carrying Cost Maturity Amount Interest Rate Current Market Value Int restf,Paid Date Acquired Coupon Date Maturity ) Due Date Currie State Bk 23130SCA9 CD 249,000.00 249,000.00 249,000.00 0.300% 248,992.53 maturity 10/03/13 none 10/03/14 Santander Bk Nall Assn 80280JAX9 CD 249,000.00 249,000.00 249,000.00 0.300% 248,661.36 maturity 07/16/14 none 10/16/14 RBS Citizens NA 75524KCY8 CD 249,000.00 249,000.00 249,000.00 0.250% 248,912.85 maturity 08/06/14 none 11/06/14 MB Financial Bank 55266CHV1 CD 102,249.00 102,249.00 100,000.00 2.350% 100,434.00 monthly 04/18/11 none 11/12/14 State Bank India NY 856283XB7 CD 249,000.00 249,000.00 249,000.00 0.350% 248,950.20 maturity 08/14/14 none 11/14/14 S & T Bank _ 78386161-19 CD 249,000.00 249,000.00 249,000.00 0.350% 248,945.22 maturity 12/13/13 none 12/12/14 First Merit Bank (Ohio) 320844NY5 CD 249,000.00 249,000.00 249,000.00 0.300% 248,853.09 maturity 07/16/14 none 01/16/15 Peoples Utd Bk Bridgeport CT 71270QEG7 CD 249,000.00 249,000.00 249,000.00 0.250% 248,325.21 maturity 07116/14 none 01116/15 Capital One Bank Glen Allen VA 14041AXU8 CD 43,910.10 43,910.10 40,000.00 4.750% 40,660.40 semi - annual 05/10/11 none 01/23/15 Garrett State Bank 366526AJO CD 200,000.00 200,000.00 200,000.00 1.750% 202,000.00 monthly 05/20/11 06/20/11 07/20/15 Bridgeport Conn 108151V57 A2 local 222,688 -40 222,688.40 215,000.00 3.074% 215,266.60 semi - annual 03/29/11 none 09/15/14 Canton CharterTwp Mich 138128EC3 A3 local 115,965.30 115,965.30 110,000.00 3.625% 110,324.50 semi - annual 11/24/10 none 10/01114 Chaska MN 161664DS3 AA local 66,128.40 66,128.40 65,000.00 2.000% 65,297.05 semi - annual 08/15/13 06/01/14 12/01/14 Pell City AL 705880ML3 AA- local 100,000.00 100,000.00 100,000.00 1.200% 100,640.00 semi - annual 04/25/12 08/01/12 08/01/15 Brooklyn Park Minn 114223V64 AA+ local 206,700.00 206,700.00 200,000.00 3.400% 202,078.00 semi - annual 02/10/11 none 02/01/15 Pipestone - Jasper MNISD #2689 724114BH5 AA+ local 181,521.00 181,521.00 180,000.00 1.000% 180,644.40 semi - annual 05/23/13 03/01/14 03/01/15 Red Wing Minn ISD #25 757130JR1 AA+ local 36,367.10 36,367.10 35,000.00 3.500% 35,555.10 semi - annual 01/11/11 none 03/01/15 Ramsey MN 751813QE9 AA+ local 176,289.75 176,289.75 175,000.00 1.000% 175,967.75 semi - annual 06/05/12 12/01/12 06/01115 Palatine III 696089RY9 AA1 local 112,000.00 112,000.00 100,000.00 5.200% 101,206.00 semi- annual semi - annual semi - annual 11/07/11 08/16/11 07/15/08 none 04/01/12 none 12/01/14 10/01/14 Western Lake Superior MN 958522WP5 AA2 local 102,756.00 102,756.00 100,000.00 2.000% 100,159.00 Austin Minn 052249542 AA2 local 79,600.00 79,600.00 80,000.00 5.100% 80,237.60 02/01/15 Duluth MN Onamia MIN ISD #480 Waunakee WI__ Waterloo-1A 264438ZA3 682271DT5 943181NZ6 941647NW5 AA2 local 201,733.11 201,722.00 200,000.00 1.000% 200,666.00 semi - annual 11/27/12 08/01/13 02/01/15 AA2 AA2_ local 104,979.00 104,979.00 100,000.00 3.000% 101,143.00 semi - annual 09/27/12 08/01/13 02/01115 local 55,000.00 55,000.00 55,000.00 1.500% 55,396.00 semi - annual 11/08/11 05/01/12 05/01/15 AA2 local 261,334.20 261,334.20 255,000.00 2.000% 258,445.05 semi - annual 06/27/13 12/01/13 06/01/15 Brownsville TX 116405FY2 AA3 local 102,683.00 102,683.00 100,000.00 2.000% 100,842.00 semi - annual 12/27/12 02/15/13 02/15/15 South Eastern IA Cmnty College 841625MC7 AA3 local 149,060.00 149,060.00 145,000.00 2.000% 146,869.05 semi - annual 07/26/12 none 06/01/15 Saint Louis Park MN 791740ZJ5 AAA local 55,000.00 55,000.00 55,000.00 0.750% 55,113.85 semi - annual 10/17/12 08/01/13 02/01/15 Chesterfield MO 166455EC5 AAA local 102,174.00 102,174.00 100,000.00 2.950% 101,267.00 semi - annual 04/30/14 none_ 02/15/15 Cook Cnty IL Cmnty Clg Dist #5 216129FD3 AAA local 196,228.20 196,228.20 190,000.00 2.000% 192,582.10 semi - annual 01/08/13 06/01/13 06/01/15 Palm Beach Cnty FLA 696497TP1 AAA local 226,296.00 226,296.00 200,000.00 5.808% 208,322.00 semi - annual 03/14/11 none 06/01/15 Oregon School Boards Assn Zero Cpn 686053CE7 AA2 state 14,233.50 14,233.50 15,000.00 14,953.80 maturity 02/08/12 none 06/30/15 US Treasury Sec Stripped Zero Cpn 9128331<D1 AAA US 49,889.30 49,889.30 244,000.00 5.000% 243,956.08 maturity 09/14/94 11/15/14 5,131,666.79 Flushing Savings Bank 344030DK4 CD 250,023.39 250,023.39 249,000.00 1.750% 253,053.72 monthly 07/25/11 none 10/29/15 Portage County Bank 73565NAZ6 CD 249,000.00 249,000.00 249,000.00 1.650% 253,088.58 monthly 07/25/11 none 11/03/15 Sterling Savings Bank 859532AH6 CD 248,000.00 248,000.00 248,000.00 0.750% 248,925.04 semi - annual 07/31/13 01/31/14 01/29/16 Lake Forest Bank & Trust 509685ES8 CD 200,000.00 200,000.00 200,000.00 0.850% 201,230.00 semi - annual 08/14/13 02/14/14 08/15/16 Luana Savings Bank 549103MY2 CD 248,000.00 248,000.00 248,000.00 0.750% 249,815.36 semi - annual 08/16/13 02116/14 08/16/16 NCB Savings Bank FSB 628825JN2 CD 100,000.00 100,000.00 100,000.00 1.500% 99,505.00 semi - annual 07/25/14 01/25115 07/25/18 Barclays Bank 06740KHB6 CD 247,000.00 247,000.00 247,000.00 2.050% 246,113.27 semi - annual 07/03/14 01/02/15 07/02/19 Synchrony Bank 87164WBT4 CD 247,000.00 247,000.00 247,000.00 2.050% 245,871.21 semi - annual 07/11/14 01/11/15 07/11119 PrivateBank & Trust Cc 74267GUQ8 CD 247,000.00 247,000.00 247,000.00 2.000% 245,710.66 semi - annual 07/21/14 01/21/15 07/22/19 2,084,734.86 CD 2,788,022.05 local 14,953.80 state 243,956.08 US -ess Than 1 Year August 2014 Investment Detail Description ! Cusip Number Credit Rating Type Purchase Price' Carrying Cost Maturity Amount Interest Rate Current Market Value do Date Acquired Coupon Date Maturity) Due Date Goldman Sachs Bank USA 38147JU59 CD 247,000.00 247,000.00 247,000.00 2.050% 245,752.65 semi - annual 07/23/14 01/23115 07/23/19 Bangor Savings Bank 060243DV1 CD 245,000.00 245,000.00 245,000.00 1.000 % 243,745.60 semi - annual 07/30/14 01/30/15 07/30/19 Oshkosh Wis Storm Wtr Util 68825RBD1 Al local 101,003.00 101,003.00 100,000.00 3.250% 104,513.00 semi - annual 10/05/10 05/01/11 05/01/18 Oneida County NY 682454382 Al local 114,388.00 114,388.00 100,000.00 6.250% 111,473.00 semi - annual 08/16/10 none 04/15/19 Junction City Kansas 4815021`72 A2 local 101,558.00 101,558.00 100,000.00 5.500% 113,792.00 semi - annual 05/28/08 03/01/09 09/01/18 Barren Cnty KY 068437DM1 A2 local 43,996.00 43,996.00 40,000.00 4.300% 41,551.60 semi - annual 02/08/12 none 04/01/19 Augusta ME 051411ND4 A3 local 28,125.00 28,125.00 25,000.00 5.250% 27,201.50 semi - annual 03/07/12 none 10/01/17 Chaska MN 161664DT1 AA local 71,663.20 71,663.20 70,000.00 2.000% 71,495.90 semi - annual 08/15/13 06/01/14 12/01/15 Chaska MN 161664DU8 AA local 76,434.00 76,434.00 75,000.00 2.000% 77,217.00 semi - annual 08/15/13 06/01/14 12/01/16 North Mankato MN Port Auth Com 660760AG4 AA local 107,657.00 107,657.00 100,000.00 4.000% 106,061.00 semi - annual 09/20/13 none 02/01/17 Philadelphia PA Auth Zero Coupon 71781LBJ7 AA local 161,700.00 161,700.00 245,000.00 233,460.50 maturity 01/12/10 none 04/15/17 Rice Cnty MN 762698GK8 AA local 45,466.80 45,466.80 40,000.00 4.400% 44,622.40 semi - annual 03/07/12 none 02/01/19 Racine WI 7500216D4 AA- local 101,792.00 101,792.00 100,000.00 2.100% 102,724.00 semi - annual 01/24/12 06/01/12 06/01/18 Minnetrista MN 604229KE3 AA+ local 15,000.00 15,000.00 15,000.00 2.450% 15,011.70 semi - annual 10/10/13 08/01/14 02/01/19 Ramsey MN 751813PB6 AA+ local 158,677.85 158,677.85 145,000.00 4.500% 151,675.80 semi - annual 02/16/12 04/01/16 04/01/19 Minneapolis Minn 60374YP35 AA1 local 21,269.40 21,269.40 20,000.00 3.250% 20,870.20 semi - annual 08102/11 none 03/01/16 Des Moines IA Area Cmnty Col 250097A85 AA1 local 137,668.95 137,668.95 135,000.00 1.375% 136,902.15 semi - annual 07/30/12 12/01/12 06/01/16 Osseo MN ISD #279 688443,127 AA1 local 30,103.25 30,103.25 25,000.00 6.000% 28,083.75 semi - annual 12/22/11 none 02/01/17 Dane County WI 236091M92 AA1 local 106,487.00 106,487.00 100,000.00 2.450% 103,673.00 semi - annual semi - annual semi - annual 07/16/12 03/04/14 03/27/12 none none none 12/01/17 03/01/18 Minneapolis MN 60374YF93 AA1 local 220,938.00 220,938.00 200,000.00 4.000% 220,530.00 King Cnty WA 49474E3L5 AA1 local 224,634.00 224,634.00 200,000.00 3.980% 217,420.00 12/01/18 Minneapolis MN Cedar Rapids IA Riley Cnty Kans Uni Sch Dist Western Lake Superior MN_ _ _ _ _ 60374YS73 AA1 local 111,898.00 111,898.00 100,000.00 3.250% 108,318.00 semi - annual 06/05/12 12/01/11 12/01/18 150528RM1 766651NP4 958522WO3 AAl _ AA2 local 217,672.00 217,672.00 200,000.00 3.000% 211,042.00 semi - annual 06/11/13 12/01/13 06/01/19 local 36,876.00 36,876.00 35,000.00 4.730% 36,551.90 semi - annual 05/05/14 03/01/10 09/01/15 AA2 local 101,790.00 101,790.00 100,000.00 2.000% 101,891.00 semi - annual 08/16/11 04/01/12 10/01/15 New York NY 64966JAW6 AA2 local 208,324.00 208,324.00 200,000.00 3.170% 206,204.00 semi - annual 04/07/14 06/01/11 12/01/15 Plainfield III 726243LT3 AA2 local 79,373.25 79,373.25 75,000.00 3.000% 77,451.75 semi - annual 12/27/12 none 12/15/15 Duluth Minn ISO #709 264474CK1 AA2 local 74,939.20 74,939.20 70,000.00 4.000% 71,696.80 semi - annual 01/18/11 none 02/01/16 Duluth MN 264438ZB1 AA2 local 105,652.05 105,652.05 105,000.00 1.000% 105,742.35 semi - annual 12/05/12 08/01/13 02/01/16 Rowlett TX 7796986H7 AA2 local 101,905.55 101,905.55 95,000.00 3.000% 98,605.25 semi - annual 07/10/12 08/15/12 02/15/16 Hopkins Minn lSD #270 439881HC0 AA2 local 95,278.40 95,278.40 80,000.00 5.250% 89,683.20 semi - annual 04/30/12 08/01/09 02/01/18 Scott County IA 809486EZ2 AA2 local 114,450.33 112,617.00 100,000.00 4.400% 108,204.00 semi - annual 10/31/12 12/01/12 06/01/18 Orange Beach ALA 68406PHF1 AA2 local 241,689.60 241,689.60 240,000.00 4.400% 253,245.60 semi - annual 08/05/10 02/01/11 02/01/19 Waterloo IA 941647PAl AA2 local 50,559.50 50,559.50 50,000.00 2.000% 50,491.00 semi - annual 06/27/13 12/01/13 06/01/19 East Bethel Minn 271074HRO AA3 local 100,941.00 100,941.00 100,000.00 3.200% 102,710.00 semi - annual 12/15/10 08/01/11 02/01/16 Kane McHenry Cook & De Kalb Zero Cpn 484080MB9 AA3 local 157,328.00 157,328.00 200,000.00 176,362.00 maturity 07/16112 none 12/01/18 Johnson Cnty KS 478700J99 AAA local 257,290.00 257,290.00 250,000.00 2.000% 254,837.50 semi - annual 12/12/13 none 10/01/15 Madison WI 55844RFY5 AAA local 103,870.00 103,820.00 100,000.00 2.000% 101,891.00 semi - annual 10/01/12 04/01/13 10/01115 Hinsdale IL 433416LW2 AAA local 118,011.85 118,011.85 115,000.00 2.000% 117,442.60 semi - annual 04/23/14 12/15/14 12/15/15 Three Rivers MN Park Dist 885718GG5 AAA local 210,828.00 210,828.00 200,000.00 3.000 ° /o 207,798.00 semi - annual 12/12/13 08/01/14 02/01/16 Maple Grove MN 56516PNY5 AAA local 230,520.40 230,520.40 220,000.00 2.000% 227,095.00 semi - annual 01/10/13 08/01/13 02/01/17 Ramsey Cnty MN 751622JG7 AAA local 100,000.00 100,000.00 100,000.00 1.130% 100,204.00 semi - annual 08/12/14 02/01/15 02/01/17 Tennessee Valley Auth 880591EA6 AAA local 93,153.11 93,153.11 85,000.00 5.500% 95,676.85 semi - annual 06/01/09 01/18/08 07/18/17 Washington County MN 937791KL4 AAA local 115,000.00 115,000.00 115,000.00 3.750% 120,819.00 semi - annual 07/01/10 01/01/11 01/01/18 2,532,811.09 CD August 2014 Investment Detail Credit' Type Purchase Price Carrying Cost Maturity Interest Current Market I Date Coupon Maturity ! Description Cusip Number INte[es Pard Rating Amount Rate Value Acquired Date Due Date Saint Louis Park MN 791740WC3 AAA local 112,114.00 112,114.00 100,000.00 3.850% 107,790.00 semi - annual 12/22/11 none 02/01/18 Brownsville TX ISD Zero Coupon 116421E46 AAA local 229,640.00 229,640.00 250,000.00 229,937.50 maturity 06/26/13 none 08/15/18 Minnetonka MN ISD #276 604195RA7 AAA local 37,433.20 37,433.20 35,000.00 3.100% 35,806.05 semi - annual 12/22/11 none 02/01/19 Palm Beach Cnty FLA 696497TR7 AAA local 256,504.60 256,504.60 220,000.00 5.898% 255,741.20 semi - annual 07/06/11 none 06/01119 Tenn Val Auth Cpn Strip Zero Cpn 88059EWZ3 AAA local 262,890.00 262,890.00 300,000.00 272,154.00 maturity 12127/13 none 06/15/19 Norwalk Conn 668844DS9 AAA local 122,464.80 122,464.80 120,000.00 4.050% 124,671.60 semi - annual 08/04/10 08/01/11 08/01/19 5,978,341.65 local Illinois State 452152HR5 A3 state 217,312.00 217,312.00 200,000.00 4.961% 211,222.00 semi - annual 07/16/12 09/01/11 03/01116 Washington State 939758DL9 AA state 205,804.00 205,804.00 200,000.00 4.500% 213,882.00 semi - annual 01/24/12 04/01/12 10/01/18 Oregon State 68608URV0 AA1 state 70,194.60 70,194.60 70,000.00 0.890% 70,660.80 semi - annual 07/29/14 08/01/13 08/01/16 Mississippi State 6055816V8 AA2 state 25,000.00 25,000.00 25,000.00 1.116% 25,312.75 semi - annual 09/12/13 none 12/01/16 Texas State 882722,128 AAA state 80,158.50 80,158.50 75,000.00 3.000% 77,274.75 semi - annual 03128/12 04/01/12 10/01/15 Tennessee State 880541QM2 AAA state 201,894.00 201,894.00 200,000.00 2.326% 208,666.00 semi - annual 10/26/11 02/01/12 08/01/17 Georgia State 373384RQ1 AAA state 26,742.50 26,742.50 25,000.00 2.970% 26,770.25 semi - annual 02/08112 none 10/01/18 Texas State 882722J51 AAA state 103,089.00 103,089.00 100,000.00 2.894% 106,100.00 semi - annual 08/10/11 04/01/12 10/01/18 939,888.55 state Fed Farm Credit Bank 3133EA6K9 AAA US 200,000.00 200,000.00 200,000.00 0.410% 200,400.00 semi - annual 10/29/12 04/29/13 10/29!15 Fed Home Ln Mtg Corp 3134G4YD4 AAA US 200,084.00 200,084.00 200,000.00 0.500% 200,054.00 semi - annual 07/15!14 10/01/14 04/01/16 Fed Home Ln Bank 3130A1XZ6 AAA US 200,880.00 200,880.00 200,000.00 1.375% 200,618.00 semi - annual 07/14/14 12/05/14 06/05/17 Fed Farm Credit Bank 3133EATE8 AAA US 99,647.00 99,647.00 100,000.00 0.900% 100,092.00 semi - annual 11/04/13 07/22/14 03/27114 07/11/14 12/08/12 04/30/13 09127/14 none 06/08/17 10/30/17 12/27/17 12/28/17 Fed Natl Mtg Assn 3136GOS69 AAA US 250,000.00 250,000.00 250,000.00 0.600% 249,130.00 semi - annual semi - annual semi - annual Fed Home Ln Bank 3130A1AX6 AAA US 200,000.00 200,000.00 200,000.00 1.300% 199,316.00 Fed Natl Mtg Assn 3136G16E4 AAA US 224,325.00 224,325.00 225,000.00 0.600% 224,001.00 Fed Natl Mtg Assn Fed Farm Credit Bank Fed Home Ln Mtg Corp Mad Term Note Fed Home Ln Mtg Corp Fed Home Ln Mtg Corp Med Term Note 3136G1AJ8 3133ECFA7 3134G4XK9 3134G 46D5 AAA US 200,000.00 200,000.00 200,000.00 0.700% 199,234.00 semi - annual 01/30/13 07/30/13 01/30/18 AAA AAA US 100,000.00 100,000.00 100,000.00 1.080% 98,885.00 semi - annual 02/13/13 08/13/13 02/13/18 US 200,000.00 200,000.00 200,000.00 1.300% 200,384.00 semi - annual 03/27/14 09/27/14 03/27/18 AAA AAA US US 198,000.00 200,000.00 198,000.00 200,000.00 200,000.00 200,000.00 1.200% 1.200% 198,682.00 197,784.00 semi - annual semi - annual 06/12/13 07/30/12 12/12/13 01/30/13 06/12/18 07/30118 3134G3ZK9 Fed Farm Credit Bank 31331Y4S6 AAA US 114,000.00 114,000.00 100,000.00 5.050% 114,731.00 semi - annual 09/11/13 none 08/01/18 Fed Home Ln Bank 3130AOFN5 AAA US 200,000.00 200,000.00 200,000.00 0.500% 200,140.00 semi - annual 12/26/13 05/26/14 11/26/18 Fed Natl Mtg Assn 3136GORB9 AAA US 294,999.00 294,999.00 300,000.00 1.375% 296,667.00 semi - annual 12105/13 12/28/12 12/28/18 Fed Natl Mtg Assn 3136GOY70 AAA US 199,300.00 199,300.00 200,000.00 1.080% 194,370.00 semi - annual 10/30/12 01/30/13 01/30/19 Fed Farm Credit Bank 3133EC5N0 AAA US 99,587.00 99,587.00 100,000.00 1.250% 98,328.00 semi - annual 01/07/13 03/04/13 03/04/19 Fed Natl Mtg Assn Remic 31393EAL3 US 204,187.50 16,450.73 16,113.37 4.500% 16,978.01 monthly 07/30/03 none 08125/18 FICO Strip Cpn Zero Coupon 31771EAA9 US 236,235.00 236,235.00 250,000.00 236,100.00 maturity 06/09114 none 05/11118 Fed Home Ln Mtg Carp 313 93VMQ1 US 153,656.25 9,352.52 9,129.95 4.500% 9,602.70 monthly 06/30/03 06/15/18 3,435,496.71 US 12,886,538.00 1- 5Years Celtic Bank 15118RJM0 CD 247,000.00 247,000.00 247,000.00 2.050% 247,155.61 semi - annual 12/20/13 06/20/14 12/20/19 Citizens Alliance Bank 17318LAP9 CD 249,000.00 249,000.00 249,000.00 2.000% 247,550.82 monthly 06/27/14 07/27/14 06/26/20 Enerbank USA 29266NA31 CD 249,000.00 249,000.00 249,000.00 2.100% 247,451.22 monthly 07/18/14 08/18/14 07/20/20 742,157.65 CD Rockford IL 77316QJY6 Al local 102,867.00 102,867.00 100,000.00 5.250% 101,443.00 semi - annual 05/07/14 none 12/15/21 Mitchell SD Sch Dist #17 -2 606687EH0 AA local 116,702.00 116,702.00 100,000.00 6.000% 113,160.00 semi - annual 12/20/11 06/15/19 06/15/24 Stearns Co MN 857896MH4 AA, local 276,875.00 276,875.00 250,000.00 4.500% 263,710.00 semi - annual 04/17/13 none 06/01/20 Minnetrista MN 604229KG8 AA+ local 196,265.55 196,265.55 195,000.00 3.100% 195,093.60 semi - annual 10/10/13 08/01/14 02/01/21 25,000.00 Greenway ON 26,899.75 semi - annual 07/09/13 none 03/15/21 ISD #31 39678LDF6 AA+ local 27,593.50 27,593.50 25,000.00 5.000% 26,899.75 semi - annual 07/09/13 none 03/15/21 August 2014 Investment Detail Description Cusip Number Credit Rating Type Purchase Price : Carrying Cost Maturity Amount Interest Rate Current Market Value ' In Brest Date Acquired Coupon Date Maturity ) Due Date Minnetrista MN 604229KJ2 AA+ local 50,000.00 50,000.00 50,000.00 3.850% 50,040.00 semi - annual 10/10/13 08/01/14 02/01/23 Savage Minn 80465PAN4 AA+ local 198,018.00 198,018.00 200,000.00 4.800% 211,822.00 semi - annual 06/17/10 02/01/11 02/01/24 Minneapolis MN 60374YSBI AA1 local 278,632.50 278,632.50 250,000.00 3.500% 271,867.50 semi - annual 02/26/13 none 12/01/19 Minneapolis MN 60374YG68 AA1 local 110,419.00 110,419.00 100,000.00 4.700% 109,977.00 semi - annual 10/31/11 none 03/01/23 Western Lake Superior MN 958522WU4 AA2 local 100,000.00 100,000.00 100,000.00 3.150% 103,473.00 semi - annual 08/16/11 04/01/12 10/01/19 Portsmouth VA 73723RSL8 AA2 local 286,268.00 286,268.00 295,000.00 2.400% 303,572.70 semi - annual 07/17/13 02/01/14 02/01/20 Moorhead MN 6161412R7 AA3 local 108,820.00 108,820.00 100,000.00 3.800% 101,744.00 semi - annual 11/14/11 none 02/01/20 Davenport Iowa 238388GS5 AA3 local 111,948.00 111,948.00 100,000.00 4.650% 106,506.00 semi - annual 09/13/11 none 06/01120 WhitewaterWis 966204KA6 AA3 local 109,541.00 109,541.00 100,000.00 4.850% 112,443.00 semi - annual 06/09/11 none 12/01/20 Hawkins Cnty TN 420218PL7 AA3 local 111,480.00 111,480.00 100,000.00 4.800% 106,709.00 semi - annual 03/13/12 none 05/01/24 Greensboro NC 39546OV21 AAA local 366,832.80 366,832.80 360,000.00 3.263% 365,277.60 semi - annual 07115/11 none 10/01/19 Woodbury MN 97913PCQ7 AAA local 123,037.35 123,037.35 115,000.00 3.250% 117,443.75 semi - annual 12122/11 none 02/01/20 Dallas TX Indpt Sch Dist 235308QK2 AAA local 116,900.00 116,900.00 100,000.00 4.450% 111,744.00 semi - annual 04/16/12 08/15/11 02/15/20 Tenn Valley Auth Zero Con 88059EHD9 AAA local 263,970.00 263,970.00 300,000.00 264,786.00 maturity 03/11/13 none 05/01/20 Tenn Val Auth Cpn Strip Zero Cpn 88059EMX9 AAA local 88,133.00 88,133.00 100,000.00 87,608.00 maturity 03/18/13 none 07/15/20 Minnetonka MN ISD #276 604195PQ4 AAA local 23,491.73 23,016.40 20,000.00 6.200% 21,522.00 semi - annual 11/19/12 none 01/01/21 Shoreview MN 825214EH8 AAA local 197,205.75 197,205.75 175,000.00 4.900% 179,004.00 semi - annual_ 01/25/12 none 02/01/24 Florida St Dept Environmental 34160WUA0 Al state 217,800.00 217,800.00 200,000.00 6.206% 226,888.00 semi - annual 08/30/10 07/01/10 07/01/22 Minnesota St Hsg Fin Agy Taxable 60415NE24 AA1 state 75,562.50 75,562.50 75,000.00 6.300% 77,609.25 semi - annual semi - annual 07/27/06 02/07/12 01101/07 none 07/01/23 06/01/21 Virginia State 928109XD4 AAA state 22,126.00 22,126.00 20,000.00 4.100% 21,249.60 Fed Farm Credit Bank 3133ECQ64 AAA US 191,812.00 191,812.00 200,000.00 1.740% 196,860.00 semi - annual 07/23/13 11/21/13 05/21/20 Fed Home Ln Bank .__ Itasca County Minn 31338031-18 465452GP9 AAA US 200,000.00 200,000.00 200,000.00 1.500% 193,384.00_ semi- annual 07/30112 01/30/13 07/30/24 4,783,994.40 A local 105,024.00 100,000.00 5.550% 104,891.00 semi - annual 07/12/11 none 02/01/28 Lake City Minn ISD #813 508084DW7 AA+ local 103,933.00 100,000.00 5.000% 106,630.00 semi - annual 05/11/11 none 02/01/25 Milaca Minn ISD #912 598699NT9 AA+ local 106,941.00 100,000.00 5.650% 109,042.00 semi - annual 07/22/11 none 02/01/27 Duluth MN 264438ZL9 AA2 local 29,767.20 30,000.00 2.625% 28,223.70 semi - annual 12/05/12 08/01/13 02/01/25 Will County IL Cmnty Zero Coupon 969078QM9 AA2 local 0 159,000.00 500,000.00 252,645.00 maturity 08/25/09 none 11/01/27 Van Buren Mich Public Schools 920729HD5 AA2 local 102,750.00 100,000.00 6.430% 110,017.00 semi - annual 07/17/09 11/01/09 05/01/29 Tennessee Valley Auth Ser E 91CJ9 AAA local 121,500.00 121,500.00 100,000.00 6.750% 135,962.00 semi - annual 03/19/09 none 11/01/25 Ice Deposit - National Sports Center ne local 250,000.00 250,000.00 250,000.00 250,000.00 maturity 02/06/08 none 01/01/26 Fed Farm Credit Bank VLC8 AAA US 106,030.45 106,030.45 100,000.00 5.250% 123,336.00 semi - annual 02/26/10 none 04/21/28 Fed NatlMtg Assn AQY1 LE33 AAA US 218 ,100.00 218,100.00 200,000.00 5.380% 201,990.00 semi - annual 12/24/12 none 11/13/28 Fed Natl Mtg Assn FTP94 AAA US 361,069.20 361,069.20 360,000.00 2.000% 360,673.20 semi - annual 12113/12 none 02/27/32 1,7833409.90 24,585,609.09 3,325,845.90 local 325,746.85 state 390,244.00 US i - 10 Years 1,097,410.70 local 685,999.20 US L0+ Years INVESTMENT SCHEDULE - Money Market Funds August 31, 2014 Description Current Market Value' YTD Interest Wells Fargo 1 lWells Fargo Government Money Market Fund 1 $1,568,691.461 $200.48 4M 1 14M 1 1,892.52 - 4M PLUS I 14M Plus 1 3,100.71 - Grand Total Money Market Funds 1 $1,573,684.69 1 $200.48 Updated: 911012014