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HomeMy WebLinkAboutWK - October 28, 2014ANL66W^ 1685 CROSSTOWN BOULLVARU N.w.. ANUUVt K, MINNI=SiU IA 553U FAX (763) 755 -8923 • WWW.ANDOVERMN.GOV City Council Workshop Tuesday, October 28, 2014 Conference Rooms A & B 1. Call to Order — 6:00 p.m. 4 • (763) 755 -5100 2. Discuss City Park Infrastructure with regards to the Reconstruction of Bunker Lake Blvd. NW /11 -25 - Engineering 3. Fire Department Update — Chief Streich — Presentation & materials provided at meeting. 4. 2015 Budget/Levy Development Discussion 5. 2014 General Fund Budget Progress Report 6. September 2014 City Investments Report 7. Other Business 8. Adjournment (2) C I T Y O F &DOVE 1685 CROSSTOWN BOULEVARD N.W.. ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.ANDOVERMN.GOV TO: Mayor and Council Members CC: Jim Dickinson, City Administrator FROM: David D. Berkowitz, Director of Public /City Engineer SUBJECT: Discuss City Park Infrastructure with regards to the Reconstruction of Bunker Lake Blvd. NW /11 -25 - Engineering DATE: October 28, 2014 INTRODUCTION Representatives from the Anoka County Highway Department will be presenting information to the City Council regarding the proposed impacts to City park land as part of the proposed Bunker Lake Boulevard Reconstruction project from Crane Street NW to Jefferson Street in Ham Lake. DISCUSSION Federal rules for roadway projects that are being funded by federal funds require the project agency which in this case is Anoka County to identify any potential impacts of their project to City parks and other 4(f) resources (such as historic sites, wildlife areas, etc.) in the EA/EAW document. If there are impacts necessary to construct the project the impacts need to be quantified, and the County needs to work with the City to determine if the impacts will negatively affect the activities or facilities in the park. If the City believes that the impacts are small enough that they will not affect the use of the park or facilities in the park (typically ROW acquisition doesn't really impact the use of the park, for instance), then the approach to discussing the 4(0 impacts in the EA/EAW is called a "de minimis approach." The city would provide a letter to the County that says that it believes that any proposed right -of -way acquisition or other impacts will not affect the use of the parks, activities in the parks, or park facilities, and that the City agrees to the de minimis approach in the EA/EAW. If the City concludes that there are negative impacts to the use or facilities in the parks it owns due to the project, then the city would need to identify exactly what those are, and there could need to be negotiations between the County and City to determine if the City wants some mitigation for any identified/quantified impacts. Through feedback from residents and City representatives modifications have been made to the design to reduce as much impact to the City parks as possible. Refer to the attached maps and table that identify the proposed 4(f) impacts to City parks and the 6(f) impacts to Anoka County Parks. ACTION REOUIItED At this time this is for discussion only. A formal acknowledgement will be required at a future City Council meeting. ectfully submitted, .Q , 1 David D. Berkowitz Attachments: Proposed 4(f) & 6(f) Impacts Maps and Table Cc: Andrew Witter & Gina Pizzo, Anoka County Highway Department w R- Amok �. �6 u � u� I y r � � I' it � • � I �� I � — �t wwinr TAB ,-17 , j+ -� .J 1 4 of 110 .�� t� 1 ! a t� A � 1 I Mn Y� W PARK e(f) % rig W r c 4.� Y Yiw♦M 'E. =PARK ANOKA COUNTY HIGHWAY DEPARTMENT RIGHT OF WAY /EASEMENT IMPACT LOCATION _ NEW RIGHT Of WAY [d(f)=0.989\4(f)=0.672 Acre] O PERMANENT EASEMENT [8(f) =0.2BI \4(f) 0.211 Acre] O PERMANENT EASEMENT POND USES [e(f) 9.081 Acre] _ TEMPORARY EASEMENT [8(f)= 2.005 \+(1) 8.511 Acre] IAWCON BOUNDARY (S=ING Elf) PROPOSED RIGHT OF WAY CONSTRUCTION LIMITS (EASTBOUND RURAL SECTION) ����jj����.�� A. �I Ii 9 i a_ art,. g Oro _ t I _ PARK 6(f) t I si r, rl 4 � � ANOKA COUNTY HIGHWAY DEPARTMENT RIGHT OF NAY /EASEMENT IMPACT LOCATION _ NEW RIGHT OF WAY [e(Q= O.989\4(f) =0.872 Acre] O PERMANENT EASEMENT [5(f)= 0.2E1 \4(Q =0.234 Acre] O PERMANENT EASEMENT PONE USES [8(q =3.081 Acre] TEMPORARY EASEMENT [B(f)= 2.005 \4(f) -0.5]1 Acre] LAWCON BOUNDARY (ESISUNG RW) PROPOSED RIGHT OF WAY Q CONSTRUCTION LIMITS (EASTHDUND RURAL SECTION) A i s f Px r AN PARK 4(f) - f4 } 7 t J -,-� 1A - •�3. h f .x f r .+� • 1 � - L.. 4 ,Fr I �.tl r RE 4(f) PARK 4 f - - � I 5 -_. ✓ ,y fir.,,. � `i - � - A -r °,. ♦ r; - - . - - T,. [PARK 6(f)- <� �...., - ✓ � � +,a'�.� {,y 'Qr.. -}�� :'s.7- ♦ PARK 6(f) ,per `�, L, f�.. , ..� ,., � Y Al ANOKA COUNTY HIGHWAY DEPARTMENT • j °�' .. r:. EE RIGHT OF WAY /EASEMENT IMPACT LOCATION -' T� Rr '^ � �' NEW RIGHT OF WAY [e(f)= 0989 \4(f) =0.802 Acre] ;1 f ^ .)! it Y Ys O PERMANENT EASEMENT [e( 8= 0.281 \4(f) =0.234 Aere] ! . PERWNENT EpSBMENT POND USES [e(f)=3.081 Acre]%• i 47 { h 1s I/, o THMPORARY EASEMENT (6(f)-2.005\4(U-0.571 Acre] YYi r IAWCON BOUNDARY (EXISTING Elf) j la; r SA1 PR ML OF WAY PROPOSED RIGHT .i is" CONSTRUCTION LIMITS (EASTBOUND RURAL SECTION) V ZAFTIT LA `+ar ' ��6.'r - ��' u D � i• � — e ? it ' �-,� i . I4Op a, y ,. � .i y a. \ • � �. 9 i \ �- T R PARK 6(f) I r oil ANO RIGHT 0 0 i� 1 r ZAFTIT LA `+ar ' ��6.'r - ��' u D � i• � — e ? it ' �-,� i . I4Op a, y ,. � .i y a. \ • � �. 9 i \ �- T R PARK 6(f) I r oil ANO RIGHT 0 0 ANOKA COUNTY PROD. 002-716-015 BUNKER LAKE BLVD. (CSAH 116) Revised Park 6(f) Impact (10-14-2014) Partial Rural Section in the South - :PE PX)Non� WewRW ':PE 37+50.00 44+23.00 1,337 6,747 Ball Park 44+90.00 47+00.00 1,127 1,053 48+60.00 53+10.00 37,234 22,863 1,736 7,344 Pond 1 53+10.00 59+00.00 6,113 3,697 8,508 PE Trail Added 60+00.00 61+50.00 302 3,188 1,697 PE Trail Added 61+50.00 64+40.00 28,497 pond 2 64+40.00 66+15.00 I I 524 495 I 67+15.00 90+44.00 1 29,2781 43,093 24,747 1 Curve by the lake 69+85.00 73+30.00 0.213 1 0.5681 5,820 73+85.00 77+49.00 7,316 TE for Park Access\Trall 77+89.00 78+45.00 1,246 17,844 Curve by the lake 78+45.00 91+77.00 692 3,915 101+50.00 109+00.00 25,275 No-frail Added 119+30.00 121+00.00 1,1421 124+40.00 130+17.00 1,343 3,384 130+17.00 136+90.00 68,463 Pond 3 136+90.00 143+28.00 1,529 4,148 Ditch SQ FT 134,194 0 1 ! 11,44 ACRE 1 3.0811 O!" iF. 0 1 ON 2.005 ANOKA COUNTY PROD. 002-716-015 BUNKER LAKE BLVD. (CSAH 116) Revised Park 4(f) impact (10-14-2014) 10CA7I0N .PEPC1ND-; ..... ..... 60+18.00 66+05.00 1,337 1,860 Ball Park 88+42.00 88+78.00 1,127 91+00.00 97+46.00 22,863 1,736 7,344 Underpass 97+46.00 108+05.00 6,113 5,094 7,812 For Trail 123+82.00 129+50.00 302 7,731 Ball Park I I I I I I SQ FT 1 29,2781 9,2941 24,747 1 ACRE 1 0.6721 0.213 1 0.5681 c1T�r or NDOVE 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -6923 . WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: 2015 Budget Development Discussion DATE: October 28, 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 4h 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: Currently the 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. Staff are currently negotiating on another parcel with the remaining bond proceeds. 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 are in place to stabilize the situation, not be the complete solution. Staff will review with the Council the attached 2014 General Fund Balance Analysis at the meetine. 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 Lew 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 2015 -2019 Capital Improvement Plan (CIP) that was adopted at the October 21, 2014 City Council meeting. 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. Personnel Related Implications: To date the following are projected issues facing personnel related expenses: L 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. Pay steps for eligible employees are included in the 2015 budget proposaG A cost of living adjustment (COLA) for non - bargaining employees of 2% is included in the proposed 2015 Budget 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, working with our health insurance broker, have marketed our group to multiple health insurance providers. 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. And now that the results of the marketing are in, that has been further reduced to 5 %. 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 2015 City of Andover Law Enforcement Contract with the Anoka County Sheriff s Office at the October 7, 2014 City Council meeting. The 2015 budget for the contract is $2,918,308 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 $2,707,334. The 2015 Sheriff's 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 Sheriffs Department additional, but is not billable per the contract The 2015 contract approval maintains status quo and reflects a 3.55% increase ($100,176) over the 2014 contract The primary drivers of the increase are a union wage 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 • 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 soueht 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 evaluated annually and along with Capital Outlay, Pedestrian Trail Maintenance and Park Levies increased/decreased according to the City Council budget guidelines. • Road and Bridge An adiustment was made to the Road & Bridee funding formula in 2014, primarily to stop the continual decrease in the levy that has been happening over the past few years due to decreases in the Anoka County Assessor taxable market value figures for the Citv of Andover. Based on Council discussion, consensus was to stop the decline in road funding and evaluate annually through the adopted City Council Budget Development Guidelines. It should be noted that in 2014, Local Government Aid (LGA) in the amount of $74,655 was used to help fund the Road & Bridge Fund. That State of Minnesota funding has gone away for 2015 and likely years into the future. 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 Levy: 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 have completed the review and see no refinancing_ opportunities at this time, or in the near future.) 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 OL6er Levies Capital Project Levy Capital E9WpnenVProled CertXled Certlfled Cemed Ged3Md Corbelled Ra"mad 2.24% Change 40.07 18.05% 2010 2011 2012 M13 2014 2015 %ofTntal $ % $ General Fund Lary $ 7.6%,494 $ 1,508802 S 7,M,B57 $ ],332.85] $ 7A %.891 f 7.630.892 NAB% S 195,001 2.62% $ - 0.00% PedaaMSn Trall Maintenar. 51,773 54,926 %,574 58271 Debt Servbe Fends Levy 10,271 0.52% $ - MOM Lmver Rum Rlvr Watershed 35,OOD 35.000 2M4A G.O. Capital Improvement Bonds 368.418 412,320 405,292 381,290 - - 0.00% 2%4 EDA Public Fmoift Revenue Bonds 934,203 %0.858 1,092,684 452,082 1111.803 - 1,3 91).891 1,336,968 1,338960 M07AG.O.EOUbmeMCertificate 208,000 3 40.030 2.99% 2008A G.O. EWbment Certificate 171,410 1881971 10,631,299 10,831,299 10,843.925 11,10,925 100% $ 300.00 2009A G.O. EWbmer4 Centime 130,738 142,783 Less Fiscal Dispad0es OisMbu0on 1,521,663 1,888192 1,791,496 1,7885T7 117181153 2010A G.O. Open Space Ralerendum Bonds 87,797 1391179 MAN 184,973 187,283 184,238 Local Tax Rate Levy 2011 A G.O. Equipment CertlBwls - 85,000 102.017 101,745 - - 2012AG.O. Equipment CaMfloste - - 125.000 125,000 140.00 140.000 f 184,973 f 187,283 f 184.238 20120 G.O. Cap Improv Refund" Bonds - - - 138339 561,015 540.120 2012C Taxable G.O. AOatement Bonds - - - 578,45 740. %5 975,652 f 9,2U,SX 2014 G.O. EOUIOment CeHMCen 268000 298055 22.917.072 20.514.874 21.155.263 20.615,782 Total Debt SeMce 1,900,566 1,929,112 1, 907.551 1, %1,474 2.071,066 2,136,065 19.17% $ 64.9% 3.14% OL6er Levies Capital Project Levy Capital E9WpnenVProled 210,000 210.000 210,00 210.000 210,000 250.000 2.24% 3 40.07 18.05% Parke projects 58410 61,500 61.500 61.500 61,500 61,500 0.55% $ 0.00% Road BBddge 1,003,058 1,064,959 1,022,617 %7.197 %7,197 %7.197 8.66% $ - 0.00% PedaaMSn Trall Maintenar. 51,773 54,926 %,574 58271 58271 10,271 0.52% $ - MOM Lmver Rum Rlvr Watershed 35,OOD 35.000 40,000 40.000 40,000 40.000 0.36% $ 0.00% Total OMs, 1,359.239 11426.385 1,3 91).891 1,336,968 1,338960 11376,%8 1236% 3 40.030 2.99% Gross Cily Law 10,856.299 10,856299 10,631,299 10,831,299 10,843.925 11,10,925 100% $ 300.00 2.TI% Less Fiscal Dispad0es OisMbu0on 1,521,663 1,888192 1,791,496 1,7885T7 117181153 1,718,153 Local Tax Rate Levy f 8.]34,838 f 8970.107 f 8,839,809 f 8.892.122 f 9.125,772 8.25,772 =L less Law Based on Madxel Value f 87,79 5 130,179 f 182,558 f 184,973 f 187,283 f 184.238 Net Laval Tax Rate Levy f 9248839 f 8,030,926 =L I.657.241 f B,6R,749 f 8,990.488 f 9,2U,SX AErysle l Tax Capacity Value•• i 25.263.121 22.917.072 20.514.874 21.155.263 20.615,782 24.133.762 17.06% Tax Capacity Rate "' 38.602% 38534% 42.200% 40.878% 43.350% 38.2%% Gham1C -8 065% - 11.681% Tax Capec0y Rate W/O LRRWSD 32 .180% 36.484% 38407% 42.0%% 43.197% Tax Capadty Rate Win LRRWSD 32.403% 313.814% 38746% 42.599Ye 43.657% Role ChM Ram Law Ch M Levy Voter Apprgved Ref -MV O.00551% 0.00327% 0.0568% 0. %778% 0.84100% 37.64% •13.693% f 108000 892% 37.871% - 13.115% f 150,000 1.38% •• AoVslsd Vabe o§RVrNred SyeWustro Flacel DkpaoHes a Tax lruennrM eallrrefes. 37.879% - 12.636% $ 200,000 1.84% BkMedrero due to line Gdy olArnlovr Anyirg /ar I-ser RUM RkW Walerslred Otardt 38.%6% - 12.158% $ 250.00 2.31% 38.293% - 11.681% f 300.000 2.77% (1) Adpatetl Tax Capacity Value Is subbed to dmn0a 10/23/2014 City of Andover General Fund 2014 Fund Balance Analysis 10/23/2014 Round 3 Actual December 31, 2013 $ 6,960,236 2014 Estimated Fund Balance Increase (Decrease) (347,271) Projected December 31, 2014 6,612,965 Less: Snow Emergency (100,000) Public Safety (100,000) Facility Management (100,000) Information Technology (100,000) Roof Replacement - Public Works Building (175,000) Economic Development (300,000) Prepaids / Inventories (106,445) Working Cash Flow (5,169,365) Estimated Balance Available for Adjustments $ 462,155 2014 Working Cash Flow Designation Calculation: 2015 Requested Expenditure $10,338,730 % of 2015 General Fund Expenditures 50.000% $ 5,169,365 City of Andover General Fund 2015 Budget Gap Analysis 10/23/2014 Round 3 Adopted Estimate Requested 2014 2014 2015 Revenue $ 9,569,142 $ 9,724,413 $ 9,876,575 Expenditure Base Budget 9,996,375 10,071,684 10,071,684 Available for Adjustments $ (427,233) $ (347,271) (195,109) Adjustments to Base Budget Personal Services 79,467 Additional Staffing (less reduction in seasonal staffing) 21,983 Services & Supplies 165,596 Transfer Out - Capital Outlay - Total Adjustments to Base Budget 267,046 Budget Gap (462,155) Prior Year Fund Balance Available 462,155 Budget Shortfall 2014 Base Budget less any capital outlay and/or transfers. Capital Outlay is new each year. no base or canyforward is considered. Reconciliation Budget Gap Less: Additional Staffing $ (462,155) $ (462,155) 2015 Under (Over) Budget $ (462,155) only GF Funded 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% _ g1TOTAREVENUE 8691.9 9- '491' 1 9- X465"' "` "�66.488�.Y5r56�4 44 - r'9875 433'x,`,' " -7" !`3.16 %'. EXPENDITURES General Government 2,161,367 2,224,872 2,271,094 2,223,773 2,308,882 2,672,379 2,658,333 2,734,639 62,260 2.33% Public Safety 4,005,405 3,920,071 3,960,221 4,087,065 4,311,340 4,383,894 4,474,394 4,572,938 189,044 4.31% Public Works 2,352,111 2,403,162 2,451,850 2,482,490 2,759,342 2,850,774 2,849,629 2,960,825 110,051 3.86% Other 19,540 24,953 30,631 663,372 210,519 89,328 89,328 70,328 (19,000) - 21.27% `'TOTAL EXPENDITURES �8'i533R23" - 8573;05���°`��'"7�3 =76`6 '4567DOv" '"��'�0.0$3 '�', _..9'YJ9�37 -.. 10()71;°6" 4.a `338":7 `2.'355'.u' `.. •: 3:42No' 10/23/2014 CITY OF ANDOVER General Fund - Expenditure Budget Summary Totals - By Department Budget Year 2015 PURLICSAFETY Actual Actual Actual Actual Actual Budget' Estimate Requested* I Change(-) I Police Protection 2009 2010 2011 2012 2013 2014 2014 2015 S % GENERAL GOVERNMENT 998350 967,715 974,988 1,015,825 1,126,979 1,127,389 1207,839 1,192,330 64,941 5.76% Mayor and Council S 105,318 S 100,711 5 101,373 S 83,622 S 83,595 S 86,840 S 86,840 $ 87,154 314 0.36% Administration 128,533 131,217 135,523 140,048 147,503 176,265 176,265 180,888 4,623 2.62% Newsle0er 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 40,156 927 2.36% Attorney 172,900 172,775 171,062 170,930 173,244 178,300 178,300 182,000 3,700 208% City Clerk 96,621 95,165 100,697 101,377 108,312 129,400 129,490 135,359 5,959 4.61% Elections 6,139 37,926 6.399 39,614 1052 55336 55,201 57,492 2,156 3.90% Finance 210,206 194,863 207,032 207,337 215,215 235,459 235,009 239,981 4,522 1.92% Assessing 124113 144,760 143,693 143,338 144,561 150,000 146,500 150,000 0 0.00% Information Services 122,614 136,931 142,964 136,025 135,982 170,629 170,629 172.239 1,610 0.94% Planning & Zoning 323,682 327,567 324,303 318,523 349,489 401,360 399,235 412,937 11,577 2.88% Engineering 388,285 389,038 413,818 427,339 452,788 465,656 463,756 470,631 4,975 1.07% Facility Management 409,928 421,855 469,478 420,799 451,257 557,905 573.755 579,802 21,897 392% Totl Gees n.ov;xF2,i6169r1.?A '., 2;271',0'9'4 ;2237,73;1 `-r32,308;8`82k ✓� .3,672,579 2:6581 2,73463 - -E' -233% PURLICSAFETY Streets and Highways 567,092 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 998350 967,715 974,988 1,015,825 1,126,979 1,127,389 1207,839 1,192,330 64,941 5.76% Protective Inspection 435,102 330,707 342,437 354,753 423,495 411,295 415,945 423,161 11,866 2.89% Civil Defense 14,935 15,451 16 ,301 14,088 13,930 17,128 22,528 29,189 12,061 70.42% Animal Control 11376 6,952 11,088 8,503 6,037 9,950 9,950 9,950 0 000% .7.:> ^a�, a• ='h ,2 1 Total Pub7tE•Sat -; srN:. °4A05,405'" ,. :. 20071 ''yp,^'u` . , .. '3,960:221'„1 - Win' X2087065 .- `. ,3 ,34 ce4 83 94, 's" 4 11 0 „'$.'. y3 .8 -,.14 .9 ,97$ 99.u#s= s "4572;938 ...' ". •y -gar;; 43t^/a PUBLIC WORKS Streets and Highways 567,092 518,990 594,294 570,630 572,753 604,078 605,578 625,664 21,586 3.57% S...d Ice Removal 462,849 537,947 434,603 420,175 630,799 517,949 524,479 539,770 21,821 4.21% Street Sibms 159213 166,244 175,833 170,200 162,861 197,274 202,774 203,533 6,259 3.17% Tmffic 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 1,169338 50,412 4.51% Recycling 85,527 109,035 109,910 152,642 178,110 131,147 133,972 135,120 3,973 303% Ta7al P,nbllca3i7orks�' o `fl .`^S,'- a�'k2�52'Y17 ;403;1` - '- �31,850' •.41112°,982;090 ^�' '2,759;342y'- X2;850,774' - - 09;629 ,960;825 �0,0 ?t?k3.86% OTHER 19,540 24,953 30,631 663 ,372 210,519 89,328 89,328 70 ,328 (19,000) - 21.27% CITY OF ANDOVER Budget Worksheet -2015 General Fund Genus! Fund R.11V Account Actual Aclpal Actual Actual Actual Regulated Eatlrnm Re9ueaed Number Description 2009 2010 2011 2012 2013 2014 2014 2015 Sd1a116 kBenlatb 60110 Salad. - Regular 2,26]}46 2,333,796 2209,305 2224.908 2,655,218 3,057,372 3,050,012 ],144.021 Solari. - Volunteer Fire Fighters 345.068 212,492 209,122 224,808 223.200 259,590 260,000 296,050 WIN 601]0 Marla - Election 3udg. - 30,490 - 39,110 286 - - - 0I40 ri. - COmml /Cumrdaion 46,630 46255 46,221 43,970 413,830 48,707 46,200 48,900 60210 FICA FICA 151$92 36,062 150,742 148,082 156,663 204,951 204,951 2WAIS 60220 32,923 36,626 32,934 ]3226 20,926 57,928 57,928 50,015 60310 11.181rc Ueallh lnaummu, 295,023 110,514 295282 300,693 725,420 OSi,W9 033,909 441246 60330 14,902 15,103 14,228 15,060 16,158 20922 20,942 19880 60]]0 IN, Insurance Likhmwne 1,882 I }35 1292 1,058 1,187 860 860 880 60340 Long-Temt Diubiliry 6,058 5.936 5,955 6282 6,819 2,555 2}55 2,913 60010 O'l io FERA 84,045 38099 137,220 184}50 195,280 142,431 212,431 248737 60,120 Nationwide Rel'ventem 1.000 1,000 0,000 1,000 3,222 2,000 2,000 2,000 60520 Wu&m Comp 31495 69,492 69,492 38,659 101,510 109.025 39,425 113,008 610540 155.092 154210 156,130 153,440 203$55 120,000 120,000 120,000 60990 Intar- lo, Eta A -City Libor Allocation 004,144) ,31SAO) (]39,658) Sua Selada kB<nefita k666.821 3}41 }95 3.629,2130 3.667.659 3.981.128 4175,019 4,115.069 4.416,919 Delanmdanal 61005 Supplies - General 16,125 15,636 16,023 19,345 18,425 22,930 22,350 25,000 61010 Supp1la- 1'rhaed P. 509 94 419 332 682 1,000 1,000 1,000 61015 Supplies- Training 563 135 454 110 - 1$00 1$00 4,000 61020 Supplies - Operating 82,220 39,992 25,445 89,483 112,930 118,440 134,690 92,44D 61025 Suppli- Cleating 3,650 2,456 1,223 4,018 3,421 9,600 8,850 1,600 61030 Suppli. - Signa ]226] 35,808 21,264 28,559 20.394 4,000 40,000 40,000 61060 Supplila- Dm FrevenlioNEdu.do - - - - - - 2$00 61105 R & M Suppli. -Gmem1 13,11)3 15243 15,821 13224 24,463 22,000 22,000 21,500 6112D R& M Supplies- Budding 11,143 9,922 19.280 131945 12 }31 21,350 22,37 21 }50 61125 R & M Suppli.- Slrens 142,820 135,006 122,093 93,1132 214.062 144,000 149,000 149,000 61130 R& M suppli.- landau, 22309 24,299 44,084 44,963 25326 33,070 35.000 35,000 61205 Small& Expend -Small Taola 7.324 8,992 5,611 10,276 11,034 12,800 13,800 22,000 61210 Small &Expend -Ofia Equipm 2,819 4,246 1,325 4,278 2,380 IL000 5,000 13,000 61220 Software 942 360 360 I.D00 I'm 1,200 8,200 1200 61225 Talmplogy Upgmdea 10,642 16,761 14,368 2,180 9,608 15,000 25,000 15,000 61245 Items for Raaln 33,685 33,918 37,425 31,882 36,285 30,M 37.500 37.500 61 A15 Uniforms 964 484 982 928 1,621 1,350 1,750 15,000 61310 Meals /Lodging 5,934 5263 6,952 6,158 5.059 12,450 10,150 11,200 61315 Continuing Education 32,596 30,332 23,038 32,193 34,890 55,390 50,140 41,900 61320 Annual Dula l Liama 52,092 56,649 62.408 41,273 41,629 52,039 50,454 52,486 61325 StA aaip7om/ Publuafipm 1,720 1,939 2,340 2,936 2,962 1,925 1,625 1,923 61405 Postage 16,711 15943 13,232 19,386 16,04 23,685 24,210 26,410 61410 Ta.porllI Mileage 8326 6.613 7.337 2,582 9,063 11.465 11.485 11285 Depar6nenud 513524 541,18f 498543 477.090 614201 642544 676,304 OEM 62005 Opeoaririg Elec6ic 310,480 321,020 319258 323,728 331,333 331,350 364,100 374,350 62010 Wata &Sewn Swig 62.730 52,159 53,888 58,331 58,631 21,116 69,116 74,116 62015 Natural Gas 68,034 51226 49,646 33268 51270 81310 81,460 82300 62020 Rcftw Collation 14,765 19,213 18,844 20,484 20,461 22,800 22,600 23.300 62025 Storm Wattt Utility Chug. 2,324 4,302 4,555 4,781 4,995 5.350 5,350 5757 62030 TCiephmu 42,032 46,854 48,755 51.068 48.619 65,020 65250 69,900 621M Ireurtna 128.457 135.933 135,661 135,661 1]9,7]1 139,731 139,731 143,923 62200 Rentals 25,866 26,900 26,522 28$92 32,219 44,550 45,550 47,920 62205 Central Equiparm Se m 467,219 490$82 490,582 490,592 505300 505,300 5W,300 520"IN 62300 Equipment Maidaudarc Conuam 32,045 27,283 34$11 37,369 32,006 49,600 50,230 51,000 62305 Suftwarc Mainland. Contra. 32]25 42,999 44,327 40A18 04.977 48,725 47,399 60,025 Dperming IA9A137 1219.071 1226342 1222,262 1 133 2 1.405102 1 }%.Nki 1A52,694 RoriandumlS . 63005 Ro&miowl Servic. 206 }56 224,995 222,285 221,674 232,859 222,700 222,900 72750 63010 Conbaclual Swim 2,678279 2,742,410 2,1384,028 2,852,849 2,928,519 3.021332 3,028.197 3,148.843 63015 AR9mey 125,770 175,167 172,255 120,930 173,244 129300 179,300 183,WD 63025 Pulhadin, 4,078 2,561 9,075 5,096 4,941 4,100 3,900 4,200 63030 Printing 12,481 9,651 11,287 11,499 10,877 13,CW 13,407 12,950 63100 R &M labor - General 33,391 25,928 26,599 23,822 ]6,9]3 40,400 47,83D 53300 63105 RAM Labor - Building 33,325 57,556 90,519 66,413 63.492 70,000 80,400 74,500 63110 R & M tabor - SVeea - 118 515 424 - 1,500 1$00 1 N0 63215 Riccardi, Fee 506 1,109 700 1,170 1.766 450 450 450 63300 Improvement- Strata 1,955 6,349 3.332 2,840 1,630 B,m 8,000 13,000 639W MiSalluuom 17,220 23,219 20,301 46.739 42,628 67.000 47,000 49,500 63905 C9n7ng., 2$40 1,933 10,415 16.850 31034 45.328 45.328 43.828 Roftudmal Services 3.165,901 3271.011 3 }5011 3425,355 3529.998 3,673,710 3,663,205 3,817.821 Cvdal Ouday 65200 BuOd'mg - - - 58,314 54,514 - - - 65600 Equipment 7,925 Capital Omlay 7,925 58,314 54.514 Other Financing Uses 67101 Opemling Tmmfem Out 60,000 135.WD Other Financing Uala 60,000 133.000 Total 8538,423 8,573,058 8713296 9,456,700 9590.083 9.996.375 10.071,684 10.338230 MEMO -illi, 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 2014 Budget - General Fund Progress Report — Through September 2014 October 28, 2014 5, 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. Attached is the General Fund Revenue & Expenditure Budget Summary - Budget Year 2014, with year to date actuals - September 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. e fully submitted, 1m ickinson Attachment r CITY OF ANDOVER General Fund Budget Summary Totals Budget Year 2014 2013 2014 REVENUES Budget Sep YTD %Bud Final Budget Sep YTD % Bud General Property Tax $ 7,398,782 $ 3,875,127 52 °% $ 7,376,284 $ 7,501,816 $ 3,898,686 52% Licenses and Permits 288,355 415,474 144% 536,706 307,355 257,249 84% Intergovernmental 596,564 339,725 57% 710,071 609,541 325,885 53% Charges for Services 619,850 861,589 139% 1,122,461 685,900 749,533 109% Fines 100,750 68,185 68% 96,130 100,750 62,752 62% Investment Income 65,000 19,845 31% (13,242) 75,000 22,603 30% Miscellaneous 90,350 129,632 143% 137,129 91,850 127,545 139% Transfers In 196,93O 196,930 196,930 196,930 196,930 1008 %� :., Ton! Revenues : Sv9.956581,, ::5 63% $''10,102,469 3'x8 .569.14`2' S 4 83 ,v„.. 2013 2014 EXPENDITURES Budget Sep YTD % Bud Final Budget Sep YTD %Bud GENERAL GOVERNMENT Mayor and Council $ 87,953 $ 69,510 790/ $ 83,595 $ 86,840 $ 69,792 80% Administration 143,995 110,595 77% 147,503 176,265 122,661 70% Newsletter 25,500 14,059 55% 17,678 26,000 19,165 74% Human Resources 42,770 11,973 28% 17,906 39,229 14,629 37% Attorney 178,300 115,421 65% 173,244 178,300 118,575 67% City Clerk 108,925 84,256 77% 108,311 129,400 94,006 73% Elections 54,155 5,112 90/4 11,353 55,336 23,921 43% Finance 221,256 166,539 75% 215,215 235,459 180,986 77 °% Assessing 150,000 141,783 95% 144,561 150,000 142,210 95% Information Services 161,252 100,077 62% 135,981 176,629 111,378 63 °% Planning &Zoning 360,970 261,360 72% 349,488 401,360 280,736 70% Engineering 440,168 333,935 76% 452,788 465,656 337,549 72% Facility Management 566,187 326,054 58% 451,255 562,905 349,741 62% ,,Total Cen erel an Cov d 3;54143"-.s"+E'1,740,674., 68 °k '' - 20878 ,y PUBLICSAFETY Police Protection 2,740,899 2,055,674 75% 2,740,899 2,818,132 2,113,599 75% Fire Protection 1,127,444 705,424 63% 1,126,979 1,127,389 837,854 740A Protective Inspection 393,530 311,557 79% 423,495 411,295 283,138 690% Civil Defense 17,188 12,074 70% 13,930 17,128 19,904 116% Animal Control 9,950 2,857 29% 6,037 9,950 2,844 290% :�Totel PuOBc'Safety4..,� ?' X 4.289011 - c,^„?'.V�43,087,586f '.:721 4 =,.4.311,340f .� *:•'k 94 ,s . .�,-.,, PUBLIC WORKS Streets and Highways 585,111 431,329 74% 572,754 604,078 443,857 73% Snow and Ice Removal 511,834 382,228 75% 630,798 517,949 456,061 88% Street Signs 198,693 117,543 59% 162,859 197,274 152,127 77% Traffic Signals 36,000 17,584 49% 26,241 35,000 19,398 55% Street Lighting 36,400 22,332 61% 31,702 36,400 22,264 61% Street Lights - Billed 210,000 125,512 60% 210,331 210,000 130,956 62% Park & Recreation 1,014,366 660,891 65 °% 946,545 1,138,426 729,230 64% Recycling 128,633 110,223 86% 178,109 131,147 79,868 61% Natal PubvBC Worirs'a *_� ""r'2721037,'"F`. 690%6.. .86t1,42r OTHER 223,950 194,453 87% 210,519 89,328 64,952 73% TotalONerF x,, +.z F°'v a "' i®�aa ';4]94,�65j`f 87%', ;yy w�., ry?6?}a3v.,.,+.,,.,, 2' n 89;328 lr 6 9 2' 3 .y .r , .1W19 . `.. Toni Expeudltures NET INCREASE(DECREASE) S '(418848) 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755 -5100 FAX (763) 755 -8923 • WWW.CI.AN DOVER. MN. US TO: FROM: SUBJECT: DATE: Mayor and Councilmembers Jim Dickinson, City Administrator September 2014 Investment Report October 28, 2014 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. Attached is the Investment Maturities Summary for September 2014, the September 2014 Investment Detail Report, and the September 2014 Money Market Funds Report. These attachments are intended to assist with discussion when reviewing the September 2014 investments. ACTION REQUESTED Council is requested to receive a presentation and provide feedback to staff. submitted, Investment Maturities - September 2014 Investment Maturities (in Years) Credit Fair Less Than _ __ 1- 5 6-10 More Than 10 Investment Type Rating Value 1 Money market funds N/A $ 1,200,032 $ 1,200,032 $ - $ - $ - MN Municipal Money Market Fund (4M) N/A 4,993 4,993 - 3,018,368 740,317 - Certificates of deposit FDIC 5,843,486 2,084,801 Local govemments A1A1/A2 711,360 110,010 396,184 101,006 104,160 AAI /AA2 /AA3 8,011,417 1,938,317 3,281,221 2,175,516 616,363 AAA 4,323,678 555,641 2,236,985 1,147,029 210,292 State governments A/AVA2 AA1/AA2 /AA3 435,702 225,410 401,003 14,956 308,452 77,594 AAA 438,731 417,551 21,180 U.S. agencies AAA 4,477,107 243,973 3,164,455 387,738 680,941 FNMA REMIC N/A 16,434 ! - 16,434 244,648 - - -- - - - -- - - -- - -- - - U.S. agencies N/A 244,648--!-- 44,648 ! - Total investments $ 26,108,591 $ 6,152,724 $ 13,294,591 $ 4,875,790 $ 1,785,487 Deposits L 2,421,072 p$2:8::5:2::9::6::6::4:: Total cash and investments 28,529,664 September 20141rrvestment Detail Description - Cusip Number Credit Rating Type Purchase Price Carrying Coat Maturity Amount interest Rate Current Market Value Date Acquired Coupon Date Maturity Due Date Currie State Bk 23130SCA9 CD 249,000.00 249,000.00 249,000.00 0.300% 249,000.00 maturity 10103113 none 10/03/14 Santander Bk Natl Assn 80280JAX9 CD 249,000.00 249,000.00 249,000.00 0.300% 248,895.42 maturity 07/16/14 none 10/16114 RBS Citizens NA 75524KCYB CD 249,000.00 249,000.00 249,000.00 0.250% 248,952.69 maturity 08/06/14 none 11/06114 MB Financial Bank 55266CHVI CD 102,249.00 102,249.00 100,000.00 2.350% 100,248.00 monthly 0411&11 none 11/12/14 Slate Bank India NY 856283XB7 CD 249,0OO.DO 249,000.00 249,000.00 0.350% 248,970.12 maturity 08/14114 none 11/14/14 S & T Bank 78386113149 CD 249,000.00 249,000.00 249,000.00 0.350% 248,960.16 248,892.93 maturity maturity 12/13113 07/16/14 none none 12/12/14 01/16/15 First Merit Bank (Ohio) 320844NY5 CO 249,000.00 249,000.00 249,000.00 0.300% Peoples Utd Bk Bridgeport CT 712700EG7 CD 249,000.00 249,000.00 249,000.00 0.250% 248,477.10 40,526.40 maturity semi - annual 07/16/14 05110/11 none none 01/16/15 01/23/15 Capital One Bank Glen Allen VA 14041AXU8 CD 43,910.10 43,910.10 40,000.00 4.750% Garrett State Bank 366526AJO 138128EC3 A3 CD local 200,000.00 115,965.30 200,000.00 115,965.30 200,000.00 110,000.00 1.750% 3.625% 201,878.00 110,009.90 monthly semi - annual 05/20/11 06/20/11 07/20/15 Canton Charter Twp Mich 11/24/10 none 10/01/14 Chaska MN 161664DS3 AA local 66,128.40 66,128.40 65,000.00 100,000.00 2.000% 1200% 65,189.15 100,513.00 semi-annual semi - annual 08/15/13 04125/12 06/01/14 08/01/12 12/01/14 08/01/15 Pell City AL - 705880ML3 AA- local 100,000.00 100,000.00 Brooklyn Park Minn 114223V64 AA+ local 206,700.00 206,700.00 200,000.00 3.400% 1000% 201,600.00 180,482.40 semi - annual semiannual 02/10/11 05123113 none 03101114 02101115 03/01115 Pipestone - Jasper MN ISD#2689 724114BH5 AA+ local 181,521.00 181,521.00 180,000.00 Red Wing Minn ISD #25 757130JR1 AA+ local 36,367.10 36,367.10 35,000.00 3.500% 35,450.10 semiannual 01/11/11 none 03/01115 Ramsey MN 751813QE9 AA+ local 176,289.75 176,289.75 175,000.00 1.000% 175,775.25 semiannual 06/05/12 12101/12 06/01115 Palatine III 696089RY9 AA1 local 112,000.00 112,000.00 100,000.00 5.200% 100,786.00 semiannual 11/07/11 none 12/01/14 Western Lake Superior MN 958522WP5 AA2 local 102,756.00 102,756.00 100,000.00 2.000% 100,005.00 semiannual 08/16/11 04/01/12 10101/14 Austin Minn 052249542 AA2 local 79,600.00 79,600.00 80,000.00 5.100% 80,229.60 semi - annual 07/15/08 none 02/01/15 Duluth MN 264438ZA3 AA2 local 201,733.11 201,722.00 200,000.00 1.000% 200,484.00 semi-annual 11/27112 08/01113 02/01/15 Onamia MN ISD #480 682271DT5 AA2 local 104,979.00 104,979.00 100,000.00 3.000% 100,886.00 semi - annual 09/27/12 08/01/13 02/01/15 Waunakee WI 943181NZ6 AA2 local 55,000.00 55,000.00 55,000.00 1.500% 55,319.55 semiannual 11/08/11 05101112 05101115 Waterloo IA 941647NW5 AA2 local 261,334.20 261,334.20 255,000.00 2.000% 257,929.95 semiannual 06127113 12/01113 Riley Cnty Kars Uni Sch Dist 766651NP4 AA2 local 36,876.00 36,876.00 35,000.00 4.730% 36,395.80 semiannual 05105/14 03/01/10 _06/01/15 09101115 Brownsville TX 116405FY2 AA3 local 102,683.00 102,683.00 100,000.00 2.000% 100,683.00 semi - annual 12/27/12 02115113 02115/15 SouthEastem IA Cmnty College 841625MC7 AA3 local 149,060.00 149,060.00 145,000.00 2.000% 146,587.75 semiannual 07126/12 none 06/01/15 Saint Louis Park MN 791740ZJ5 AAA local 55,000.00 55,000.00 55,000.00 0.750% 55,077.55 semi - annual 10117112 08/01/13 02/01/15 Chesterfield MO 166455EC5 AAA local 102,174.00 102,174.00 100,000.00 2.950% 101,023.00 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% 192,262.90 semi - annual 01/08/13 06/01113 06101/15 Palm Beach Cnty FLA 696497TP1 AAA local 226,296.00 226,296.00 200,000.00 5.808% 207,278.00 semi- annual 03/14/11 rune 06/01/15 Oregon School Boards Assn Zero Cpn 686053CE7 AA2 state 14,233.50 14,233.50 15,000.00 14,956.35 243,973.16 maturity maturity 021OW12 09/14194 none 06/30/15 11/15/14 US Treasury Sec Stripped Zero Cpn 912833KD1 AAA US 49,889.30 49,889.30 244,000.00 5.000% 4,947,69&23 Flushing Savings Bank 344030DK4 CD 250,023.39 250,023.39 249,000.00 1.750% 252,777.33 252,812.19 monthly monthly 07/25/11 07/25/11 none none 10/29/15 11/03/15 Portage County Bank 73565NAZ6 CD 249,000.00 249,000.00 249,000.00 1.650% Sterling Savings Bank 859532AH6 CD 248,000.00 248,000.00 248,000.00 0.750% 248,714.24 semiannual 07/31/13 01/31114 01/29/16 Lake Forest Bank & Trust 509685ESB CD 200,000.00 200,000.00 200,000.00 0.850% 200,592.00 semiannual 08/1013 02/14/14 08/15116 Luane Savings Bank 649103MY2 CD 248,000.00 248,000.00 248,000.00 0.750% 249,009.36 semiannual 08/16/13 02/16114 08/16/16 Synovus Bank GA 87164DFL9 CD 248,000.00 248,000.00 248,000.00 0.800% 246,943.52 semiannual 09110114 03/04/15 09106/16 NCB Savings Bank FSB 628825JN2 CD 100,000.00 100,000.00 100,000.00 1.500% 99,276.00 semiannual 07125/14 01/25/15 07125/18 Barclays Bank 06740KH86 CD 247,000.00 247,000.00 247,000.00 2.050% 245,458.72 semiannual 07/03/14 01/02115 07/02119 Synchrony Bank 87164WBT4 CD 247,000.00 247,000.00 247,000.00 2.050% 245,216.66 semiannual 07/11/14 01/11/15 07/11119 2,084,800.82 CD 2,603,967.90 local 14,956.35 state 243,973.16 US less Than 1 Year September 2014 Investment Detail Description. Cusi Number P Credit Rating Type yP Purchase Price Carrying rrying Cost Maturity Amount Interest Rate Current Market Value Date Acquired Coupon Date Maturity/ Due Date PrivateBank 8 Trust Co 74267GUO8 38147JU59 CD 247,000.00 247,000.00 247,000.00_ 2.000% 245,053.64 semi - annual 07/21/14 01/21/15 01/23/15 07/22119 Goldman Sachs Bank USA CD 247,000.00 247,000.00 247,000.00 245,000.00 2.050% 1.000% 2.000% 245,046.23 243,383.00 semiannual semiannual 07/23/14 07/23/19 Bangor Savings Bank 060243DV1 92644LAB8 CD 245,000.00 245,000.00 07130/14 01/30/15 03/24/15 _ 07/30/19 Victory Bank CD 247,000.00 101,003.00 247,000.00 247,000.00 244,085.40 103,989.00 semi - annual 09/24114 09124/19 Oshkosh Wis Storm Wtr Util 68825RBD1 Al local 101,003.00 100,000.00 3.250% semi - annual 10/05110 05/01/11 05/01/18 Oneida County NY 6824543R2 Al local 114,388.00 114,388.00 100,000.00 6.250% 110,658.00 semi - annual 08/16110 none 04/15/19 Junction City Kansas 481502F72 068437DM1 A2 local 101,558.00 101,558.00 100,000.00 40,000.00 25,000.00 70,000.00 5.500% 113,383.00 semi- annual 05128108 02/08/12 03/01/09 09/01/18 Barren Cnty KY _ A2 local _ 43,996.00 43,996.00 28,125.00 4.300% 5.250% 41,289.20 26,865.00 semi- annual none 04/01/19 Augusta ME 051411ND4 A3 local 28,125.00 semi- annual 03107112 08115113 none 10/01/17 Chaska MN _ 161664DT1 AA local 71,663.20 71,663.20 2.000% 71,335.60 semi - annual 06/01114 12/01/15 Chaska MN 161664DU8 AA kcal 76,434.00 76,434.00 75,000.00 2.000% 77,029.50 semi- annual 08 /15113 0.6/01114 12101/16 North Mankato MN Port Auth Com 660760AG4 AA local 107,657.00 107,657.00 100,000.00 4.000 %° 105,612.00 semi - annual 09120113 none 02/01/17 Philadelphia PA Auth Zero Coupon 717811-6,17 AA local 161,700.00 161,700.00 245,000.00 233,301.25 maturity 01112110 none 04115117 Rice Cnty MN 762698GKB AA local 45,466.80 45,466.80 40,000.00 4.400% 44,411.60 semiannual 03/07112 none 02/01/19 Racine WI 7500216D4 AA- local local 101,792.00 101,792.00 100,000.00 2.100% 102,410.00 semiannual 01/24112 06/01/12 06/01/18 02101/19 Minnetrista MN 604229KE3 751813PB6 AA+ 15,000.00 15,000.00 15,000.00 2.450% 4.500% 3.250% 15,011.25 151,232.10 20,794.40 semi - annual semi - annual 10/10/13 02/16/12 08101/14 Ramsey MN AA+ local 158,677.85 158,677.85 21,269.40 145,000.00 20,000.00 135,000.00 25,000.00 04/01/16 04/01119 03/01/16 Minneapolis Minn 60374YP35 250097A85 AA1 local 21,269.40 semi- annual 08/02/11 07130/12 12/22/11 none Des Moines IA Area Cmnty Col AA1 local 137,668.95 137,668.95 30,103.25 106,487.00 1.375% 6.000% 136,606.50 27,942.00 semi- annual semi- annual semi - annual 12101/12 none 06/01 116 02/01/17 Osseo MN ISD #279 688443,127 AA1 local 30,103.25 Dane-County Wl 2360914/92 AA1 local 106,487.00 100,000.00 2.4509, 07/16/12 none 12/01/17 Minneapolis MN 60374YF93 AA1 local 220,938.00 220,938.00 200,000.00 200,000.00 4.000% 3.980% 219,536.00 216,496.00 semi - annual semi - annual 03104/14 none 03/01/18 King Cnty WA 49474EX5 AA1 kcal 224,634.00 224,634.00 03127/12 none 12/01/18 Minneapolis MN _ _ 60374YS73 150528RM1 AA1 AA1 kcal local 111,898.00 217,672.00 217,672.00 100,000.00 200,000.00 3.250% 3.000% 2.000% 108,035.00 210,208.00 semi - annual semi - annual 06 105/12 12/01111 12/01/18 Cedar Rapids IA Western Lake Superior MN _ _ 06/11/13 12/01/13 04/01112 06/01/19 958522WO3 AA2 kcal 101,790.00 101,790.00 100,000.00 101,670.00 semi - annual 08116/11 10101/15 New York NY 64966JAW6 AA2 local 208,324.00 208,324.00 200,0_00.00 75,000.00 3.170% 205,590.00 semi - annual 04/07114 12/27/12 06/01/11 none 12101/15 Plainfield III _ 726243LT3 AA2 local 79,373.25 79,373.25 3.000% 77,270.25 72,044.00 semi - annual 12115/15 Duluth Minn ISD #709 264474CKI AA2 local 74,939.20 74,939.20 70,000.00 4.000% semi - annual 01/18/11 none 02101116 Duluth MN _ 264438ZB1 AA2 local 105,652.05 105,652.05 105,000.00 95,000.00 1-000%1 3.000% 5.250% 105,571.20 98,337.35 semi - annual semi - annual 12/05/12 08/01113 02/01/16 Rowlett TX 7796986H7 AA local 101,905.55 _ 101,905.55 07/10/12 08/15/12 08/01109 02115/16 Hopkins Minn ISD 9270 439881HCO AA2 local 95,278.40 95,278.40 80,000.00 89,252.00 semi - annual 04/30/12 02/01/18 Scott County IA 809486EZ2 NA local 114,450.33 112,617.00 100,000.00 4.400% 107,583.00 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% 252,004.80 semi- annual 08/05/10 02101/11 02/01/19 Waterloo IA 941647PA1 AA2 local 50,559.50 50,559.50 50,000.00 2.000% 50,325.50 semi- annual 06127/13 12/01113 06101/19 East Bethel Minn 271074HRO AA3 local 100,941.00 100,941.00 100,000.00 3.200% 102,413.00 semi - annual 12115/10 08/01111 02/01/16 Kane McHenry Cook 8 De Kalb Zero Cpn 484080MB9 AA3 local 157,328.00 157,328.00 200,000.00 175,726.00 maturity 07/16/12 none 12101/18 Johnson Cnty KS _ 478700J99 AAA local 257,290.00 257,290.00_ 250,000.00 2.000 °h 254,405.00 semi- annual 12/12113 none 10/01/15 Madison Wl 55844RFY5 AAA kcal 103,820.00 100,000.00 2.000% 101,670'0 semi- annual 10/01/12 04/01/13 10101/15_ Hinsdale IL 433416LW2 AAA local _103,870.00 118,011.85 118,011.85 115,600.00 2.000 °h 117,251.70 semi - annual 04/23/14 12115/14 12115115 Three Rivers MN Park Dist 885718GG5 AAA local 210,828.00 210,828.00 200,000.00 3.000% 207,262.00 semi- annual 12/12/13 08/01/14 02101116 Maple Grove MN 56516PNY5 AAA local 230,52D.40 230,520.40 220,000.00 2.000% 224,994.00 semi- annual 01/10/13 08/01113 02101/17 Ramsey Crdy MN 751622JG7 AAA local 100,000.00 100,000.00 100,000.00 1.130% 100,082.00 semi - annual 08/12/14 02/01/15 02/01117 Tennessee Valley Auth 880591EA6 AAA local 93,153.11 93,153.11 85,000.00 5.500% _ 95,268.00 semi - annual 06/01109 01/18108 07118/17 3,018,368.29 CD September 2014 Investment Detail Description Cusip Number Credit Rating Type Purchase Price Carrying Coat Maturity Amount Interest Rate Current Market Value Date Acquired Coupon Date Maturity / Due Data Washington County MN 937791KL4 AAA local 115,000.00 112,114.00 115,000.00 112,114.00 115,000.00 3.750% 120,231.35 semi - annual 07101/10 01101111_ _ 01101118 02101/18 Saint Louis Park MN Brownsville TX ISD Zero Coupon 791740WC3 AAA local 100,000.00 3.850% 107,361.00 semi - annual maturity 12/22/11 none 116421E46 AAA local 229,640.00 229,640.00 37,433.20 250,000.00 229,035.00 06/26/13 none 08/15/18 02/01119 Minnetonka MN ISD #276 Palm Beach Cnty FLA 604195RA7 AAA local 37,433.20 35,000.00 3.100% 35,646.45 247,214.00 semi - annual semi - annual 12/22111 none 696497TR7 AAA local 256,504.60 256,504.60 262,890.00 220,000.00 5.898% 07/06/11 none 06/01/19 06/15/19 Tenn Val Auth Cpn Strip Zero Cpn 88059EWZ3 668844DS9 452152HR5 939758DL9 AAA local 262,890.00 300,000.00 271,044.00 maturity semi - annual 12127/13 08/04/10 none Norwalk Conn AAA A3 AA local state 122,464.80 217,312.00 122,464.80 217,312.00 120,000.00 200,000.00 4.050% 4.961% 125,520.00 08101/11 08/01/19 _ Illinois State 210,292.00 semi- annual semi- annual 07/16/12 01/24/12 09101/11 03101/16 Washington State state 205,804.00 205,804.00 200,000.00 70,000.00 4.500% 212,670.00 04/01/12 10/01/18 Oregon State 68608URVO AA1 state state state 70,194.60 25,000.00 80,158.50 201,894.00 26,742.50 103,089.00 _ 200,000.00 200,084.00 70,194.60 0.890% 70,515.20 semi - annual 07/29/14 09/12/13 08/01/13 08/01/16 Mississippi Stale 6055818VB 882722,128 AA2 AAA 25,000.00 80,158.50 25,000.00 75,000.00 1.116% 3.000% 25,266.75 77,041.50 semiannual none 12/01/16 Texas State semi - annual 03128112 10/'26!71 04101112 02101112 10101/15 Tennessee State 880541QM2 373384ROl AAA AAA state state state US 201,894.00 26,742.50 200,000.00 25,000.00 _ 2.326% 2.970% 208,126.00 semiannual 08101/17 Georgia Stale 26,688.75 semiannual semiannual 02/08/12 08/10/11 none 10/01/18 Texas State 882722J51 3133EA6K9 AAA AAA 103,089.00 200,000.00 100,000.00 200,000.00 2.894% 0.410% 105,695.00 04/01/12 10101118_ _ _ _ Fed Farm Credit Bank 200,256.00 semiannual 10/29/12 07/15/14 04/29/13 10/29115 Fed Home Ln Mtg Corp 3134G4Y04 AAA US 200,084.00 200,000.00 200,000.00 0.500% 1.375% 199,882.00 semi-annual 10/01/14 04/01/16 Fed Home Ln Bank 3130A1XZ6 AAA US US 200,880.00 200,880.00 200,390.00 semi - annual semi - annual 07/14/14 12/05/14 06/05/17 Fed Farm Credit Bank 3133EATE8 AAA 99,647.00 99,647.00 100,000.00 250,000.00 0.900% 99,922.00 11/04113 12/08/12 06/08/17 10/30/17 12127/17 Fed Nall Mtg Assn 3136GOS69 3130AlAX6 AAA US 250,000.00 250,000.00 0.600% 248,455.00 198,754.00 semi - annual 07/22/14 04/30/13 Fed Home Ln Bank Fed Nall Mtg Assn AAA US 200,000.00 _ 200,000.00 224,325.00 200,000.00 1.300% semi - annual 03/27/14 07/11/14 09127/14 none 3136G16E4 AAA US 224,325.00 225,000.00 0.600% 0.7001Y. 223,389.00 198,658.00 semi - annual 12/28/17 Fed Nall Mtg Assn 3136G1AJ8 AAA US 200,000.00 100,000.00 200,000.00 200,000.00 200,000.00 semi - annual 01/30113 02113/13 07/30/13 01/30/18 Fed Farm Credit Bank 3133ECFA7 3134G4XK9 AAA AAA US US 100,000.00 200,000.00 198,000.00 100,000.00 200,000.00 1.080% 1.300% 98,621.00 semi - annual 08/13/13 02/13/18 Fed Home Ln Mtg Corp Med Term Note Fed Home Ln Mtg Corp 199,774.00 semi - annual 03127/14 06/12/13 09/27/14 12/12/13 03/27/18 3134G46D5 3134G3ZK9 AAA US 198,000.00 200,000.00 1,200% 198,004.00 196,954.00 semi - annual 06/12118 _Fed Home Ln Mtg Corp Med Term Note Fed Farm Credit Bank AAA US 200,000.00_ 200,000.00 114,000.00 200,000.00 1.200% semi - annual 07/30/12 09/11/13 12/26113 01/30/13 none 05/26/14 07/30/18 31331Y4S6 3130AOFN5 AAA US 114,000.00 100,000.00 5.050% 113,956.00 semi - annual semiannual 08/01/18 11/26/18 Fed Home Ln Bank AAA US 200,000.00 200,000.00 200,000.00 0.500% _ 199,996.00 Fed Ned Mtg Assn 3136GORB9 AAA US 294,999.00 _ 294,999.00 300,000.00 1.375% 295,818.00 193,720.00 semiannual semiannual 12/05/13 12/28/12 12/28/18 Fed Nad Mtg Assn 3136GOY70 AAA US 199,300.00 199,300.00 200,000.00 100,000.00 1.080% 10130/12 01/30/13 03/04/13 01/30119 03104/19 Fed Farm Credit Bank 3133EC5NO AAA US 99,587.00 99,587.00 1.250% 97,906.00 16,434.32 semiannual monthly 01/07/13 Fed Nad Mtg Assn Remic 31393EAL3 US 204,187.50 15,93315 15,606.40 250,000.00 4.500% 07/30/03 none none 08/25/18 05/11118 FICO Strip Cpn Zero Coupon 31771F_AA9 US US 236,235.00 236,235.00 235,445.00 9,203.15 maturity monthly 06/09114 Fed Home Ln Mtg Corp 31393VMQ1 153,656.25 8,976.09 8,762.48 4.500% 06130103 06/15/18 13,294,590.96 semiannual _. 2.050% 246,338.04 12120/13 06/20/14 12/20119 Celtic Bank 15118RJMO CD 247,000.00 247,000.00 247,000.00 Citizens Alliance Bank _ 17318LAP9 CD 249,000.00 249,000.00 249,000.00 249,000.00 2.000% 247,017.96 monthly 06 /27114 07/27114_ 06/26/20 07120120 Enerbank USA 29266NA31 CD 249,000.00 249,000.00 2.100 -h 246,960.69 monthly 07/18114 08/18/14 Rockford IL 77316QJYG Al local 102,867.00 102,867.00 100,000.00 5.250% 101,006.00 semiannual 05/07/14 none 12/15/21 Chaska MN 161663653 AA local 115,122.70 115,122.70 110,000.00 4.000% 113,246.10 semiannual 09/08/14 none 02101/24 Mitchell SD Sch Dist #17-2 606687EHO AA local 116,702.00 116,702.00 100,000.00 6.000% _ 112,333.00 semiannual 12/20/11 06115/19 06/15/24 Stearns Cc MN 857896MH4 AA+ local 276,875.00 276,875.00 250,000.00 4.500% 262,700.00 semiannual 04 117/13 none 06/01/20 5,914,390.00 local 936,295.20 state 3,425,537.47 US 1- SYears 740,316.69 CO September 2014 Investment Detail Description Cusip Number Credit Rating Type Purchase Price Carrying Cost Maturity Amount Interest Rate Current Market Value Date Acquired Coupon Date Maturity I Due Date Minnetrista MN 604229KG8 AA+ local 196,265.55 196,265.55 195,000.00 3.100% 195,078.00 semi- annual 10/10/13 08101/14 02/01/21 Greemvay MN ISD #31 39678LDF6 AA+ local 27,593.50 27,593.50 25,000.00 5.000% 26,759.00 semi - annual 07/09/13 none 03/15/21 Minnehista MN 604229KJ2 80465PAN4 AA+ AA+ local 50,000.00 50,000.00 50,000.00 3.850% 50,034.50 semi - annual semi - annual 10110113_ 06117110 08/01/14 02101/23 Savage Minn local 198,018.00 198,018.00 278,632.50 200,000.00 250,000.00 4.800%1 210,258.00 02/01/11 02/01124 Minneapolis MN 60374YS81 AA1 local 278,632.50 3500%1 270,902.50 semi - annual semi - annual 0212_6113 none 12/01/19 Minneapolis MN 60374YG68 AA1 local 110,419.00 100,000.00 110,419.00 100,000.00 100,000.00 4.700% 109,222.00 10/31111 none 03/01123 Western Lake Superior MN 958522WU4 73723RSLB AA2 local 100,000.00 3.150% 103,133.00 semi- annual_ semi- annual 08116/11 04101112 10/01/19 Portsmouth VA AA2 local 286,268.00 286,268.00 108,820.00 295,000.00 2.400% 296,837.85 07/17/13 02/01/14 02/01/20 Moorhead MN 6161412R7 238388GS5 AA3 local 108,820.00 100,000.00 3.800% 101,230.00 semi- annual semi- annual 11/14/11 09113/11 none 02101/20 Davenport Iowa AA3 local 111,948.00 111,948.00 109,541.00 100,000.00 100,000.00 4.650% 106,061.00 none 06 /01/20 Whitewater Wis Hawkins Cnty TN 966204KA6 AA3 local 109,541.00 4.850% 111,738.00 seml-annual semiannual 06/09/11 none 12/01/20 420218PL7 AA3 local 111,480.00 111,480.00 366,832.80 100,000.00 4.800% 105,983.00 03/13/12 none 05/01124 Greensboro NC 39546OV21 AAA local 366,832.80 360,000.00 3.263% 370,101.60 semi - annual semi- annual 07/15/11 12/22/11 none 10/01119 Woodbury MN 97913PCQ7 AAA local 123,037.35 123,037.35 115,000.00 3.250% 116,835.40 none 02101120 Dallas TX Indpt Sch Dist 235308QK2 AAA AAA local 116,900.00 116,900.00 100,000.00 4.4500/6 110,931.00 semiannual 04/16/12 03/11/13 08!15111 none 02/15/20 05/01/20 Tenn Valley Auth Zero Cpn 88059EHD9 local 263,970.00 263,970.00 300,000.00 100,000.00 263,127.00 maturity Tenn Val Auth Cpn Strip Zero Cpn 88059EMX9 604195PQ4 AAA local 88,133.00 88,133.00 87,019.00 maturity 03118 /13 11/19112 none none 07115120 Minnetonka MN ISD #276 AAA local 23,491.73 23,016.40 20,000.00 175,000.00 6.2000/6 4.9000/6 21,400.80 semi- annual 01/01/21 Shoreview MN 825214EH8 34160WUAO AAA Al local 197,205.75 197,205.75 177,614.50 semiannual 01/25/12 08/30/10 none 07/01/10 02/01/24 Florida St Dept Environmental state 217,800.00 217,800.00 200,000.00 _ 75,000.00 6.206% 225,410.00 semi- annual 07/01/22 Minnesota St Hsg Fin Agy Taxable 60415NE24 928109XD4 AAi state 75,562.50 75,562.50 6.300% 77,594.25 semi - annual 07127106 02107/12 01101/07 none 07/01/23 Virginia State AAA state 22,126.00 22,126.00 20,000.00 200,000.00 4.100% 21,179.60 semi - annual 06 101/21 Fed Farm Credit Bank 3133ECQ64 31338031-18 AAA 191,812.00 191,812.00 1.740% 195,804.00 semi- annual 07123/13 11121113 01130/13 05121/20 07/30/24 Fed Home Ln Bank AAA US 200,000.00 200,000.00 200,000.00 1.500% 191,934.00 semi - annual 07/30/12 4,875,789.79 105,024.00 Itasca County Minn Lake City Minn ISD #813 465452GP9 A local 105,024.00 100,000.00 5.550% 104,160.00 semi - annual semi - annual 07/12/11 05/11/11 none 02/01/28 508084DW7 AA+ local 103,933.00 103,933.00 106,941.00 100,000.00 100,000.00 5.000% 105,841.00 none 02101/25 Milaca Minn ISD #912 Duluth MN 598699NT9 AA+ local 1D6,941.D0 5.650% 108,289.00 semiannual semiannual 07!22111 none 02101/27 264438ZL9 AA2 local 29,767.20 29,767.20 30,000.00 2.625% 27,924.90 12/05/12 08101/13 02/01/25 Will County IL Cmnty Zero Coupon Van Buren Mich Public Schools 969078QM9 AA2 local 159,000.00 159,000.00 500,000.00 262,670.00 maturity _ semiannual 08/25/09 none 11101/27 920729HD5 AA2 local 102,750.00 121,500.00 100,000.00 6.430% 111,638.00 07117109 11101109 05101129 Tennessee Valley Auth Ser E Ice Deposit - National Sports Center 880591CJ9 AAA local _102,750.00 121,500.00 100,000.00 6.750% 134,023.00 semi- annual maturity 03/19/09 02/06/08 none 11/01/25 none local 250,000.00 106,030.45 250,000.00 106,030.45 250,000.00 250,000.00 none 01101126 Fed Farm Credit Bank 31331VLCB AAA US 100,000.00 5.250% 121,381.00 201,180.00 semi - annual semiannual 02/26/10 none 04121/28 Fed Nat Mtg Assn 31398AQYI AAA US 218,100.00 218,100.00 200,000.00 5.380% 12124/12 none 11/13/28 Fed NffiI Mtg Assn 3136FTP94 AAA US 361,069.20 361,069.20 360,000.00 2.000% 358,380.00 semi - annual - 12/13/12 - none 02/27/32 1,785,486.90 24,903,565.88 3,423,551.25 local 324,183.85 state 387,738.00 US 5 - 10 Years 1,104,545.90 local 680,941.00 US 10+ Years INVESTMENT SCHEDULE - Money Market Funds September 30, 2014 Description Current Market Value YTD Interest Wells Far 2o 1 Wells Fargo Government Money Market Fund $1,200,032.101 $215.79 4M J 14M 1 1,892.52 - 4M PLUS 1 14M Plus 3,100.71 Grand Total Money Market Funds 1 $1,205,025.33 1 5215.79 Updated: 1011512014