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HomeMy WebLinkAboutWK - October 26, 20211685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100 FAX (763) 755-8923 • WWW.ANDOVERMN.GOV City Council Workshop Tuesday, October 26, 2021 City Hall — Conference Rooms A & B 1. Call to Order — 6:00 p.m. 2. Discuss Draft Street Reconstruction Plan —Administration 3. 2022 Budget Development Discussion/Update —Administration 4. Receive September 2021 General Fund Progress Report —Administration 5. Receive September 2021 Community Center Progress Report - Administration 6. Other Topics 7. Adjournment 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100 FAX (763) 755-8923 . WWW.ANDOVERMN.GOV TO: FROM: SUBJECT: DATE: Mayor and Councilmembers Jim Dickinson, City Administrator Review Street Reconstruction Plan October 26, 2021 INTRODUCTION Review the Street Reconstruction Plan (SRP) needed to issue General Obligation (G.O.) Street Reconstruction Plan Bonds. DISCUSSION One of the requirements of issuing general obligation street reconstruction bonds is to have an adopted SRP. A SRP is a document designed to anticipate street reconstruction and overlay expenditures and schedule them over a five-year period so that they may be purchased in the most efficient and cost-effective method possible. It's very similar to our capital improvement plan but specific to roads. Some of the particulars to a SRP are: - The City must hold a public hearing, - The City Council must approve the SRP and issuance of street reconstruction bonds by a two-thirds majority vote of its membership present at the meeting following a public hearing, and A reverse referendum is allowable. Also attached is the annual tax levy impact for the proposed G.O. Street Reconstruction Plan Bonds and a chart showing the tax impact at various market values and levy changes. ACTION REQUESTED Receive a presentation and provide direction to staff. Respectfully submitted, Jim Dickinson Attachment Street Reconstruction Plan DEBT ISSUANCE& MANAGEMENT 0 November 3, 2021 Street Reconstruction Plan in connection with Timber River Estates & Rolling Meadows Estates; Oak Bluff; Chesterton Commons, Cambridge Estates, Sophies Manor, Woodland Oaks & Red Pine Fields City of Andover, Minnesota Prepared by: City Staff and Ehlers Todd Hagen, CIPMA VP/Senior Municipal Advisor Shelly Eldridge, CIPMA VP/Senior Municipal Advisor And Keith Dahl Financial Specialist FREERS ' IBUILDING COMMUNITIES. IT'S WHAT WE DO. nfoaehlers-Inc.com ��� 1 (800) 552-1171 www.ehlers-inc.com Table of Contents Page No. Section I. Introduction 1 Section II. Purpose 1 Section III. The Street Reconstruction Planning Process 2 Section IV. Project Summary 3 Section V. Financing the Street Reconstruction Plan 4 Appendix A. Proposed Project Costs Appendix B. Proposed SRP Bond Issue Appendix C. Pre -Sale Schedule Appendix D. Resolutions/Notice of Public Hearing Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota SECTION I: Introduction In 2002, the Minnesota State Legislature passed into law a bill which generally exempts city bonds issued under a street reconstruction program from the referendum requirements usually required for bonding expenditures. In 2013 the Legislature amended the law to allow bituminous overlays to be included in the street reconstruction program. The authorization is contained in Minnesota Statutes, Section 475.58, subdivision 3b (the "Act'). SECTION II: Purpose Street reconstruction or bituminous overlay is a major expenditure of city funds for the reconstruction or overlay of streets. As defined in the Act, street reconstruction and bituminous overlay may include utility replacement and relocation and other incidental costs, turn lanes and other improvements having a substantial public safety function, realignments, other modifications to intersect with state and county roads, and the local share of state and county road projects. Except in the case of tum lanes, safety improvements, realignments, intersection modifications, and local share of state and county road projects, street reconstruction does not include the portion of project costs allocable to widening a street or adding curbs and gutters where none previously existed. A Street Reconstruction Plan (SRP) is a document designed to anticipate street reconstruction and overlay expenditures and schedule them over a five-year period so that they may be purchased in the most efficient and cost-effective method possible. An SRP allows the matching of expenditures with anticipated income. As potential expenditures are reviewed, the city considers the benefits, costs, alternatives, and impact on operating expenditures. The City of Andover, Minnesota (the "City") believes the street reconstruction and overlay process is an important element of responsible fiscal management. Major capital expenditures can be anticipated and coordinated to minimize potentially adverse financial impacts caused by the timing and magnitude of capital outlays. This coordination of capital expenditures is important to the City in achieving its goals of adequate physical assets and sound fiscal management. In these financially difficult times good planning is essential for the wise use of limited financial resources. The Street Reconstruction Plan is designed to be updated on an annual basis. In this manner, it becomes an ongoing fiscal planning tool that continually anticipates future capital expenditures and funding sources. Ehlers I November 3, 2021 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota SECTION III: The Street Reconstruction Planning Process The City Council annually reviews its capital expenditures according to their priority, fiscal impact, and available funding as part of its Street Reconstruction Plan (SRP) process. The City assembles the specific capital expenditures to be undertaken within the next five years. The City Council prepares a plan based on the available funding sources. From this information, a preliminary SRP is prepared for public discussion from citizens and other governmental units. Changes are made based on that input, and a final plan is established. Over the life of the SRP, once the funding becomes available the individual capital expenditures can be made as part of individual project approvals. In subsequent years, the process is repeated as expenditures are completed and new needs arise. If bonding is necessary, the City works with its municipal advisor to prepare a bond sale and repayment schedule. Street reconstruction and overlay planning occurs separately from the SRP process focusing specifically on street reconstruction and overlay projects to be financed with general obligation street reconstruction bonds under provisions of the Act. The SRP is to describe the identified street reconstruction and overlay projects to be financed, their estimated costs, and any planned reconstruction or overlay of other streets in the City over the next five years. For a city to use its authority under the Act to finance street reconstruction and bituminous overlay expenditures with general obligation bonds, it must meet the requirements provided therein. Specifically, the city must hold a public hearing for public input on an SRP. Notice of such hearing must be published in the official newspaper of the city at least 10, but not more than 28 days prior to the date of the public hearing. In addition, the council must approve the SRP and issuance of street reconstruction bonds by a two-thirds majority vote of its membership present at the meeting following a public hearing. Although a referendum is not required, a reverse referendum is allowable. If a petition requesting a vote on the issuance of bonds bearing the signatures of at least 5 percent of the votes cast in the last municipal general election is filed with the municipal clerk within 30 days after the public hearing, a referendum vote on the issuance of the bonds shall be required to authorize the issuance. If the municipality elects not to submit the question to the voters, the municipality shall not propose the issuance of bonds under the Act for the same purpose for a period of 365 days from the date of receipt of the petition. Ehlers I November 3, 2021 1 2 Five -Year Street Reconstruction Plan— 2022-2026 City of Andover, Minnesota SECTION IV: Project Summary The expenditures to be undertaken with this Street Reconstruction Plan (SRP) are limited to those listed in Appendix A. All other foreseeable capital expenditures within the City government will come through other means. The following expenditures have been submitted for inclusion in this SRP: 2022 through 2026 Expenditures • To finance the construction of various bituminous mill/overlay and complete street reconstruction projects to Timber River Estates & Rolling Meadows Estates; Oak Bluff; Chesterton Commons, Cambridge Estates, Sophies Manor, Woodland Oaks & Red Pine Fields in the City. The project goal is to provide long-term safety, capacity, and preservation of infrastructure to meet the needs of the City of Andover. Based on the current age and condition of the City's roads, it is recommended by the City Council and City Engineer that a milUoverlay be planned for each street when the pavement is approximately 20 -years old. In addition, there are streets in the City that should be considered for complete reconstruction during the planning period. Any additional expenditures for 2022 through 2026 are not known at this time. Ehlers I November 3, 2021 1 3 Capital Plan City of Andover, MN Project# 2249300-05 Project Name Annual Street Reconstruction 2022 thru 2026 Type Improvement Department Streets- Roadways Useful Life 20 Years Contact DPW / CiryEngineer Category Improvements Priority I -High Description The Street Reconstruction projects will consist of milling the existing street surface and constructing a new asphalt surface. Minor shouldering and restoration work will be included with the project. In developments that have existing bituminous curb or no curb or ditch, concrete curb and ;utter will be constructed. 25% of the total project costs are assessed to the benefiting properties in each development. This program helps to maintain the integrity and value of the community's street infrastructure. to be reconstructed are listed below. The timing of reconstruction of developments more than two years out may be revised as street ions and ratings are reviewed on an annual basis. Additional developments may be added to the schedule or projects moved up if it is :ageous to reconstruct them in conjunction with other nearby projects - Timber River Estates & Rolling Meadows Estates - Oak Bluff - Debra t at & 2nd Addition, 7th Ave Frontage Road, Andover West, Lunds Round Lake Estates, Indian Meadows 2nd Addition - Xenia Street / Vintage Street / 161st Avenue TBD streets in these neighborhoods are generally in excess of 25 years old and are in need of rehabilitation. The intent of this program is to ide the community with a high quality transportation system and maintain a constant upkeep of the City's street infrastructure. Expenditures Construction Funding Sources 2022 2023 2024 2025 2026 Total 3,400,000 730,000 2,300,000 1,700,000 3,000,000 11,130,000 Total 3,400,000 730,000 2,300,000 1,700,000 3,000,000 11,130,000 2022 2023 2024 2025 2026 Total Assessments 850,000 180,000 580,000 430,000 750,000 2,790,000 G.O. Bond 2,550,000 550,000 3,100,000 Road R Bridge Funds 1,720,000 1,270,000 2,250,000 5,240,000 Total 3,400,000 730,000 2,300,000 1,700,000 3,000,000 11,130,000 on of the streets will reduce the routine maintenance (crack sealing, pot hole patching, etc..) in the area. Long term, this will prolong the structural stability of the roadway making for a longer serviceable life. Capital Improvement Plan Project Name: ANNUAL STREET RECONSTRUCTION TIMBER RIVER ESTATES & ROLLING MEADOWS ESTATES (2022) Legend Project Location 0 Lots/Parcels ® Park Water ® City Limits Dowment Path: H:\Gisdata\Engineering\Pmjects\CIP_2021.mxE 0 0 400 800 1,200 Feet `Nv�vEx Capital Improvement Plan (2023) Project Name: ANNUAL STREET RECONSTRUCTION OAK BLUFF .9 r 150TH'LN. Lu Lu Lu' 1 m Q. �" •• ; o �w� 149TH LN mI ,'� Y -f-e / �. 1. tib f �..- ; ,•\\ ,/ i y rr4yr 1 - r Z. ,r 148TH AVE Z I < _ a _ t 1 if a� \ Y \ r U) ..�'_ t 147TH AVE b •,�"� 146TH;LN o ,. FE w � m3ci Location Map Legend Project Location N Lots/Parcels wE ® Park s Water ® City Limits 1 0 200 400 600 Feet Damen Path: H:lGMaWa ngineeringtProleolsUP_2021.mxd Capital Improvement Plan (2024) Project Name., ANNUAL STREET RECONSTRUCTION OEHN'S 1STAND 2ND ADDITION R 7TH AVE FRONTAGE ROAD Legend Project Location Lots/Parcels ® Park Water City Limits Document Pat: H1GisdataZngineering\PmIedsS 1P_2021.mx 0 250 500 750 Feet Capital Improvement Plan Project Name: ANNUAL STREET RECONSTRUCTION XENIA STREET / VINTAGE STREET/ 161ST AVE (2025) Legend Project Location = Lots/Parcels ® Park = Water L____A City Limits Daament Path: H:1GMateEngineeringtPmlec UP_2021,mxd N W E S 400 800 1,200 Feet Capital Plan City of Andover, MN Project N 2249300-08 Project Name Street Mill & Overlay Type Improvement Useful Life 20 Years Category Improvements 2022 thru 2026 Department Streets -Roadways Contact DPW / City Engineer Priority 1 -High City of Andover has a street mill and overlay program to prolong the life of the City's roadway infrastructure. This program will include ng an 1.5" off the existing pavement and overlaying approximately 1.5" of bituminous on roadways that are indentified as still structurally .d, or have issues with wear course striping where this process would significantly extend the roadways life cycle. The Engineering irtment and Public Works will identify roads that meet these criteria one year prior to the overlay project being constructed. Chesterton Commons, Cambridge Estates, Sophies Manor, Wooldand Oaks & Red Pine Fields developments To be determined based on road condition. .en streets are designed, it is assumed that about 20 years into their life cycle an overlay is constructed to extend the useful life of the ement. It is crucial that only roads that do not have major distresses are overlayed, as significant distresses will reflect through an overlay effects would not be long lasting. An overlay on a structurally sound road can prolong it's useful life by 15 plus years. 2022 2023 2024 2025 2026 Total Construction 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000 Total 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000 Funding Sources 2022 2023 2024 2025 2026 Total Assessments 400,000 400,000 400,000 400,000 400,000 2,000,000 G.O. Bond 1,600,000 1,600,000 3,200,000 Road & Bridge Funds 1,600,000 1,600,000 1,600,000 4,800,000 Total 2,000,000 2,000,000 2,000,000 2,600,080 2,000,000 18,000,000 g a structurally sound road will prolong it's useful life a minimum of 15 years, and also reduce routine annual maintenance required to an older roadway surface (pothole patching, crack sealing, etc.) 11Capital Improvement1 Project Name: STREET MILL& OVERLAY CHESTERTON COMMONS, CAMBRIDGE ESTATES, SOPHIES MANOR, WOODLAND OAKS, & RED PINE AVE lai Sa! 99 t o ®QL®9 16M �� • u� w� ®Qi9"IQ�Y�Q�i�� [ SME m sod m JAM �� B �oo00 ,Legend -Water�.IA1V� IAF ��j�up5 City Limits �Ic i�yEaRS� ,, Five -Year Street Reconstruction Flan— 2022-2026 City of Andover, Minnesota SECTION V: Financing the Street Reconstruction Plan The total amount of requested expenditures under the Street Reconstruction Plan is $7,192,240. If these expenditures are to be funded, that amount of money is anticipated to be generated through the tax levy and the sale of $7,330,000 in bonds over the five-year period. In the financing of the Street Reconstruction Plan, one statutory limitation applies. Under Chapter 475, with few exceptions, cities cannot incur debt more than 3% of the assessor's estimated market value for the city. In the City the EMV is $3,685,960,800. Therefore, the total amount of outstanding debt cannot exceed $110,578,824. As of November 3, 2021, the City had $10,955,000 subject to the legal debt limit. Under the Street Reconstruction Plan, the City will secure $7,330,000 in general obligation bonds in the years 2022 through 2026 to finance the construction of various bituminous mill/overlay and complete street reconstruction projects in the City. The project goal is to provide long-term safety, capacity, and preservation improvements to accommodate the needs of the City of Andover. The general obligation bond issue will be repaid over an 8 -year period. The par amount of the issue is based on the amounts listed in Appendix A plus estimated issuance costs. The proposed general obligation street reconstruction bonds (including issuance costs) are shown in Appendix B. The City reserves the right to delay reconstruction projects until subsequent years of this Plan and postpone the issuance of Bonds in more than one series, so long as the Bonds so issued do not exceed $7,500,000. Continuation of the Street Reconstruction Plan This Street Reconstruction Plan should be reviewed annually by the City Council using the process outlined in this Plan. It should review proposed expenditures, make priority decisions, and seek funding for those expenditures it deems necessary for the City. If deemed appropriate, the Council should prepare an update to this Plan. To stay within the City's statutory debt limit described in this Street Reconstruction Plan, it might be that some of the road work may need to be issued under Minnesota Statutes, Sections 469.1812 through 469.1815, which would allow the issuance of tax abatement bonds without an election and are not subject to net debt. If the City later plans to issue tax abatement bonds, the City would need to hold a separate public hearing and make the following findings by resolution: a) The Council expects the benefits to the City of the abatement to at least equal or exceed the costs to the City thereof. b) Granting the abatement is in the public interest because it will provide financing necessary to prevent further deterioration of streets in the City. c) The property will not be in a tax increment financing district for the period that the abatement is in effect. d) In any year, the total amount of property taxes abated by the City by this and other abatement resolutions, if any, does not exceed ten percent (10%) of net tax capacity of the City for the taxes payable year to which the abatement applies or $200,000, whichever is greater. Ehlers I November 3. 2021 1 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota Appendix A Proposed Project Costs The Capital Expenditure of approximately $7,192,240 is to be funded by bond proceeds to finance the construction of various bituminous mill/overlay and complete street reconstruction projects in the City. The project goal is to provide long-term safety, capacity, and preservation of infrastructure to meet the needs of the City of Andover. Ehlers I November 3, 2021 1 A-1 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota Appendix B Proposed SRP Bond Issue City of Andover, Minnesota $7,960,000 General Obligation Bonds Series 2021A Issue Summary - Levy Contraint Option Assumes Current Market BQ AA+ Rates plus 20bps Total Issue Sources And Uses Dated 12128120211 Delivered 12128/2021 Sources Of Funds Par Amowt of Bonds Issuer Equity eontnbution (2021 tax collect) Total Sources Uses Of Funds Total Underwritet's Discount (1.000%) Costs of Issuance Deposit to Project Fwd Total Uses Street Reconstruction $7,330,000.00 $7,330,000.00 73,300.00 64,459.79 7,192,240.21 $7,330,000.00 Issue Equipment Summary $630,000.00 $7,960,000.00 170,000.00 170,000.00 $800,000.00 $8,130,000.00 6,300.00 79,600.00 5,540.21 70,000.00 788,159.79 7,980,400.00 $800,000.00 $8,130,000.00 Ehlers I November 3, 2021 1 A-2 Five -Year Street Reconstruction Plan -2022-2026 City of Andover, Minnesota City of Andover, Minnesota $7,330,000 General Obligation Bonds Series 2021A Street Reconstruction Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 12282021 - - - - - 08/012022 - - 29,146.98 29,146.98 - 02/012023 895,000.00 0.400% 24,631.25 919,631.25 948,778.23 08/012023 - - 22,841.25 22,841.25 - 02/012024 905,000.00 0.450% 22,841.25 927,841.25 950,682.50 08/012024 - - 20,805.00 20,805.00 - 02/012025 910,000.00 0.450% 20,805.00 930,805.00 951,610.00 08/012025 - - 18,757.50 18,757.50 - 02/012026 910,000.00 0.550% 18,757.50 928,757.50 947,515.00 08/012026 - 16,255.00 16,255.00 02/012027 915,000 00 0.700% 16,255.00 931,255 00 947,510.00 08/012027 - - 13,052.50 13,052.50 - 02/01/2028 925,000.00 0.800% 13,052.50 938,052.50 951,105.00 08/012028 - - 9,352.50 9,352.50 - 02/012029 930,000.00 0.950% 9,352.50 939,352.50 948,705.00 08/012029 - - 4,935.00 4,935.00 - 02/012030 940,000.00 1.050% 4,935.00 944,935.00 949,870.00 Total $7,330,000.00 - $265,775.73 $7,595,775.73 - Yield Statistics Bond Year Dollars $33,901.92 Average Life _.. __ _-- ___..— 4.625 Years Average Coupon .._...__ ............. o 0.7839549/0 Net Interest Cost (NIC) 1.0001668% True Interest Cost MC) _ __. 1.0048443 Bond Yield for Arbitrage Purposes 0.7683941% All Inclusive Cost (AIC) 1.2031374% Ehlers i November 3, 2021 1 A-3 Five -Year Sireel Reconstruction Plan— 2022.2026 City of Andover, Minnesota City of Andover, Minnesota $7,330,000 General Obligation Bonds Series 2021A Street Reconstruction Debt Service Schedule Total $7,330,000.00 - $265,775.73 $7,595,775.73 $7,975,564.52 Dates Dated 1228202/ First Coupon Date 8/012022 Yield Statistics Bond Year Dollars Average Life Average Coupon Net Interest Cost (NIC) True Interest Cost MC) Bond Yield for Arbitrage Purposes All Inclusive Cost (A1C) $33,901.92 4.625 Years 0.7839549% 1,0001668% 1.0048443% 0.7683941% 2031374% Ehlers I November3,2021 I A-4 105° Date Principal Coupon Interest Total P+I Overlevy 02/012022 - - _ - 02/012023 895,000.00 0.400% 53,778.23 948,778.23 996,217.14 02/012024 905,000.00 0.450% 45,682.50 950,682.50 998,216.63 02/012025 910,000.00 0.450% 41,610.00 951,610.00 999,190.50 02/012026_ 910,000.00 0.550% 37,515.00 947,515.00 994,890.75 02/012027 915,000.00 0.700% 32,510.00 947,510.00 994,885.50 02/012028 925,000.00 0.800% 26,105.00 951,105.00 998,660.25 02/012029 930,000.00 0.950% 18,705.00 948,705.00 996,14025 02/012030 940,000.00 1.050% 9,870.00 949,870.00 997,363.50 Total $7,330,000.00 - $265,775.73 $7,595,775.73 $7,975,564.52 Dates Dated 1228202/ First Coupon Date 8/012022 Yield Statistics Bond Year Dollars Average Life Average Coupon Net Interest Cost (NIC) True Interest Cost MC) Bond Yield for Arbitrage Purposes All Inclusive Cost (A1C) $33,901.92 4.625 Years 0.7839549% 1,0001668% 1.0048443% 0.7683941% 2031374% Ehlers I November3,2021 I A-4 Five -Year Street Reconstruction Plan — 2022.2026 City of Andover Minnesota Appendix C Pre -Sale Schedule dated November 3, 2021 For the Sale of G.O. Street Reconstruction Plan Bonds The City Council must take the following actions before Bonds can be issued: • City Council directs preparation of a 5 -Year Street Reconstruction Plan. • City Council conducts a Public Hearing on issuance of Bonds and Street Reconstruction Plan. • City Council approves Bonds and Street Reconstruction Plan by at least a 2/3rds vote of the governing body membership. The table below lists the steps in the issuing process: 10/19 City Council provides for sale of Bonds and calls for Public Hearing on issuance of Bonds and on Street Reconstruction Plan. 10/20 @ 12p Close date to get Notice of Public Hearing on issuance of Bonds and on Street Reconstruction Plan to official newspaper for publication. 10/22 Publish Notice of Public Hearing on issuance of Bonds and on Street Reconstruction Plan (publication no more than 28 days and no less than 10 days prior to hearing date). 11/3 @7p City Council holds Public Hearing on Bonds and on Street Reconstruction Plan and adopts Resolution giving preliminary approval for their issuance and approving Street Reconstruction Plan by unanimous vote of its membership present. Week of 11/22 Due Diligence call with Ehlers/Conference call with Standard & Poor's. 11/25 Ehlers prints Official Statement. 12/3 Reverse referendum period ends within 30 days of the public hearing). 12/7 City Council accepts offer for Bonds and adopts Resolution -Approving sale of Bonds. 12/28 Tentative closing/receipt of funds. Net Debt Limit Assessor's Estimated Market Value* 3,685,960,800 Multiply by 3% 0.03 Statutory Debt Limit 110,578,824 Less: Debt Paid Solely from Taxes (18,915,000) Unused Debt Limit 91,663,824 *These values are for Final Pay 2021 Ehlers I November 3, 2021 1 B-1 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota Appendix D EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF ANDOVER, MINNESOTA HELD: October 19, 2021 Pursuant to due call and notice thereof, a regular meeting of the City Council of City of Andover, Minnesota, was duly called and held at the Andover City Hall on Tuesday the 19th day of October, 2021 at 7:00 p.m. for the purpose, in part, of calling a public hearing on the intention to issue general obligation street reconstruction plan bonds and the proposal to adopt a street reconstruction plan therefor. The following members were present: and the following were absent: Member adoption: introduced the following resolution and moved its RESOLUTION CALLING PUBLIC HEARING ON THE INTENSION TO ISSUE GENERAL OBLIGATION STREET RECONSTRUCTION PLAN BONDS AND THE PROPOSAL TO ADOPT A STREET RECONSTRUCTION PLAN THEREFOR A. WHEREAS, pursuant to Minnesota Statutes, Section 475.58, Subdivision 3b the City of Andover, Minnesota (the "City") may issue bonds to finance capital expenditures under its street reconstruction plan over a period of five years (the "Plan") without an election provided that, among other things, prior to issuing the bonds the City adopts the Plan after a public hearing thereon and publishes a notice of its intention to issue the bonds and the date and time of a hearing to obtain public comment on the matter; and B. WHEREAS, the City Council will hold a public hearing on its intention to issue general obligation street reconstruction plan bonds in one or more series from time to time (the "Bonds") and to adopt the Plan therefor pursuant thereto on November 3, 2021; and NOW, THEREFOR, BE IT RESOLVED by the City Council of the City of Andover, Minnesota, that the City Council hereby calls for a public hearing on its intent to issue the Bonds and to adopt the Plan therefor, such hearing to be held on the date and time set forth in Exhibit A attached hereto. The City Council is hereby directed to cause the notice to be published at least 10 but not more than 28 days before the hearing in the official newspaper of the City or a newspaper of general circulation in the City. Ehlers I November3,2021 I C-1 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota The motion for the adoption of the foregoing resolution was duly seconded by member and, after full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: and the following voted the same: Whereupon said resolution was declared duly passed and adopted. Ehlers I November3,2021 I C-2 Five -Year Street Reconstruction Plan -2022-2026 City of Andover, Minnesota STATE OF MINNESOTA COUNTY OF ANOKA CITY OF ANDOVER I, the undersigned, being duly qualified and acting Administrator of the City of Andover, Minnesota, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council of said City, duly called and held on the date therein indicated, insofar as such minutes relate to the City Council calling a public hearing on the intension to issue general obligation street reconstruction plan bonds and proposal to adopt a street reconstruction plan therefor. WITNESS my hand on this 19th day of October, 2021. City Administrator Ehlers I November3,2021 I C-3 Five -Year Street Reconstruction Plan -2022-2026 City of Andover, Minnesota EXHIBIT A CITY OF ANDOVER, MINNESOTA NOTICE OF PUBLIC HEARING ON INTENTION TO ISSUE GENERAL OBLIGATION STREET RECONSTRUCTION PLAN BONDS AND PROPOSAL TO ADOPT A STREET RECONSTRUCTION PLAN THEREFOR NOTICE IS HEREBY GIVEN that the City Council of the City of Andover, Minnesota (the "City") will meet on Wednesday, November 3, 2021, at 7:00 p.m., at the Andover City Hall, 1685 Crosstown Boulevard Northwest in Andover, Minnesota [and by electronic means], in part to hold a public hearing concerning (1) the proposal to adopt a Street Reconstruction Plan pursuant to Minnesota Statutes, Section 475.58, Subdivision 3b; and (2) the proposed issuance of general obligation bonds (the "Bonds"). The Bonds will be in an amount not to exceed $7,500,000 and will be used for the reconstruction of certain streets in the City. If a petition requesting a vote on the issuance of the Bonds, signed by voters equal to five percent of the votes cast in the City in the last municipal general election, is filed with the City Administrator within 30 days after the public hearing (i.e., by December 3, 2021), the City may issue the Bonds only after obtaining approval of a majority of voters voting on the question at an election. A copy of the plan is available for inspection in the City Administrator's Office, City Hall, 1685 Crosstown Boulevard Northwest, Andover, Minnesota 55304-2612. Questions or comments may be directed to the City Administrator's Office at 763-755-5100. All interested persons may appear and be heard at the public hearing either orally or in writing [or via electronic means as posted on the agenda on the City's website] or may file written comments with the City Administrator before the hearing. Dated: October 19, 2021 [Submit October 20; Publish October 221 BY ORDER OF THE CITY COUNCIL OF THE CITY OF ANDOVER, MINNESOTA /s/Jim Dickinson City Administrator City of Andover, Minnesota Ehlers I November 3, 2021 1 C-4 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF ANDOVER, MINNESOTA HELD: November 3, 2021 Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Andover, Minnesota, was duly called and held at the Andover City Hall on Wednesday the 3rd day of November, 2021 at 7:00 p.m. for the purpose, in part, of giving preliminary approval for the issuance of the City's general obligation street reconstruction plan bonds and adopting the City's street reconstruction plan. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION GIVING PRELIMINARY APPROVAL FOR THE ISSUANCE OF THE CITY'S GENERAL OBLIGATION STREET RECONSTRUCTION PLAN BONDS IN AN AMOUNT NOT TO EXCEED $7,500,000 AND ADOPTING THE CITY OF ANDOVER, MINNESOTA STREET RECONSTRUCTION PLAN THEREFOR A. WHEREAS, the City Council of the City of Andover, Minnesota (the "City") proposes to issue its general obligation street reconstruction plan bonds in one or more series from time to time (the "Bonds") and adopt the City of Andover, Minnesota Street Reconstruction Plan of 2022 through 2026 for the reconstruction of certain streets in the City (the "Plan"); and B. WHEREAS, the City has caused notice of the public hearing on the intention to issue the Bonds and on the proposed adoption of the Plan to be published pursuant to and in accordance with Minnesota Statutes, Section 475.58, Subdivision 3b; and C. WHEREAS, a public hearing on the intention to issue the Bonds and on the proposed Plan has been held on this date, following published notice of the hearing as required by law; and NOW, THEREFOR, BE IT RESOLVED by the City Council of the City of Andover, Minnesota, that the City hereby gives preliminary approval for the issuance of up to $7,500,000 aggregate principal amount of the Bonds. The Plan is hereby adopted, the same being before the City Council and made a part of these proceedings by reference. The City declares its official intent to reimburse itself for the costs of the Plan from the proceeds of the Bonds. Ehlers I November 3, 2021 I C-5 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota The motion for the adoption of the foregoing resolution was duly seconded by Member and, after full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof - and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. Ehlers I November 3, 2021 1 C-6 Five -Year Street Reconstruction Plan — 2022-2026 City of Andover, Minnesota STATE OF MINNESOTA COUNTY OF ANOKA CITY OF ANDOVER I, the undersigned, being duly qualified and acting Administrator of the City of Andover, Minnesota, DO HEREBY CERTIFY that I have carefully compared the attached and foregoing extract of minutes with the original minutes of a meeting of the City Council of said City, duly called and held on the date therein indicated, which are on file and of record in my office, and the same is a full, true and complete transcript therefrom insofar as the same relates to a resolution giving preliminary approval for the issuance of the City's general obligation street reconstruction plan bonds and adopting the City's street reconstruction plan therefor. WITNESS my hand this 3rd day of November, 2021. City Administrator [Bonds must be approved by at least two-thirds of the members.] [Issuance of Bonds is subject to a 30 -day reverse referendum after the public hearing.] Ehlers I November 3, 2021 1 C-7 CITY OF ANDOVER 2022 Street Needs Funding Scenario Net Bond Proceeds $ 7,000,000 Est Assessments (20%) $ 1,400,000 Yrs 2023 - 2029 ($200,000 per yr for 7 yrs) Annual Debt Service $ 1,000,000 Yrs 2022 - 2029 PIR Fund Balance $ 1,200,000 requires a 4/5th's vote Annual Debt Service Levy Calc 2022 2023 2024 2025 2026 2027 2028 2029 Debt Service 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 8,000,000 PIR Fund (400,000) (200,000) (150,000) (150,000) (100,000) (100,000) (50,000) (50,000) (1,200,000) Assessments - (200,000) (200,000) (200,000) (200,000) (200,000) (200,000 (200,000) (1,400,000) Tax Levy 600,000 600,000 650,000 650,000 700,000 700,000 750,000 750,000 5,400,000 CITY OF ANDOVER Potential Annual Property Tax Increase - 2022 Market Current Value City Tax $1.0m $1.25M $1.5M $1.75M $2.OM $2.25M $2.5M $ 250,000 $ 843.36 $ 65.32 $ 81.81 $ 98.30 $ 114.69b$3 $ 147.46 $ 163.84 $ 300,000 $ 1,038.73 $ 80.45 $ 100.76 $ 121.07 $ 141.25 $ 181.61 $ 201.79 $ 350,000 $ 1,234.10 $ 95.58 $ 119.72 $ 143.85 $ 167.83 $ 215.78 $ 239.75 $ 400,000 $ 1,429.47 $ 110.71 $ 138.67 $ 166.62 $ 194.39 $ 249.93 $ 277.70 $ 450,000 $ 1,613.16 $ 124.94 $ 156.49 $ 188.03 $ 219.37 $ 282.05 $ 313.38 $ 500,000 $ 1,792.40 $ 138.82 $ 173.87 $ 208.92 $ 243.74 $ 313.38 $ 348.20 $ 550,000 $ 2,016.45 $ 156.18 $ 195.61 $ 235.04 $ 274.21 $ 352.56 $ 391.73 $ 600,000 $ 2,240.50 $ 173.53 $ 217.34 $ 261.15 $ 304.68 $ 348.20 $ 391.73 $ 435.25 $ 650,000 $ 2,464.55 $ 190.88 $ 239.08 $ 287.27 $ 335.15 $ 383.02 $ 430.90 $ 478.78 $ 700,000 $ 2,688.60 $ 208.23 $ 260.81 $ 313.38 $ 365.61 $ 417.84 $ 470.08 $ 522.31 $ 750,000 $ 2,912.65 $ 225.59 $ 282.55 $ 339.50 $ 396.08 $ 452.66 $ 509.25 $ 565.83 Annual Levy $ 600,000 $ 1,500,000 $ 250,000 $ 39.18 $ 98.30 8 yrs 5 yrs $ 313.44 $ 491.50 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100 FAX (763) 755-8923 • WWW.ANDOVERMN.GOV TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: 2022 Budget Development Discussion DATE: September 28, 2021 INTRODUCTION The Council has had several reviews of the 2022 Proposed General Fund Budget that will be supported by the 2022 Tax Levy. The Council did adopt at the September 7th regular Council meeting a Preliminary 2022 Property Tax Levy & General Fund Budget. The Preliminary 2022 Budget proposes a total property tax levy of $16,107,254: $10,153,370 (63.04%) operational levy, $3,751,062 (23.29%) debt service levy, and $2,202,822 (13.67%) other levies. The 2022 Proposed Property Tax Levy is estimated to increase the current City tax rate by 3.86%. That rate will be applied to the City's growing tax base and will reflect an 8.00% increase in the gross tax levy. The focus of the 2022 Budget and Levy is an infusion of funds into the mill and overlay program and a commitment to public safety. The Council has the right to reduce or keep constant this levy until the final certification date of December 28, 2021. City Administration will provide the following updates at the meeting: 1. General Fund — Updated 2021 Estimates 2. General Fund — 2022 Proposed Budget Updates relating to Employee Benefits Program 3. Fire Department - Duty Crew Enhancements ACTION REQUESTED The Council is requested to receive a presentation and provide direction to staff. Respectfully submitted, Jim Dickinson 1685 CROSSTOWN BOULEVARD N.W.. ANDOVER, MINNESOTA 55304 . (763) 755-5100 FAX (763) 755-8923 • WWW.ANDOVERMN.GOV TO: Mayor and Councilmembers FROM: Jim Dickinson, City Administrator SUBJECT: Receive September 2021 General Fund Budget Progress Report DATE: October 26, 2021 INTRODUCTION Monthly reporting of the City Budget progress to the Governing body is a recommended financial practice and often viewed positively by rating agencies. The City of Andover 2021 General Fund Amended Budget contains total revenues of $12,079,308 and total expenditures of $13,541,212 (reflects an increase of $183,076 that is carried forward from 2020 and the operating transfer of $750,000 to the Road and Bridge Capital Projects Fund). Please note the 2020 Budget includes a $1,000,000 amendment for a transfer to the Road & Bridge Fund. A decrease in the General Fund fund balance is planned with the 2021 Budget. DISCUSSION Attached is the General Fund Revenue & Expenditure Budget Summary - Budget Year 2021, reflecting year to date actual through September 2021. The following represents Administration's directives and departmental expectations for 2021: 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 Review and receive the September 2021 General Fund Budget Progress Report. Respectfully submitted, Jim Dickinson Attachment CITY OF ANDOVER General Fund Budget Summary Totals Budget Year 2021 2020 2021 REVENUES Budget Sep YTD % Bud Audit Budget Sep YTD % Bud General Property Tax $ 9,392,032 $ 4,738,982 50% $ 9,303,234 $ 9,594,493 $ 4,989,128 52% Licenses and Permits 410,900 654,068 159% 892,279 436,450 624,736 143% Intergovernmental 839,694 473,441 56% 861,179 819,874 432,188 53% Charges for Services 736,210 842,279 114% 1,070,899 752,360 722,524 96% Fines 75,250 32,388 43% 47,630 50,250 38,245 76% Investment Income 75,000 34,091 45% 148,974 75,000 28,569 38% Miscellaneous 133,850 140,095 105% 172,062 138,850 127,287 92% Transfers In 190,688 190,688 100% 190,688 212,031 212,031 100% Total Revenues S 11,853,624 S 7,106,032 60% S 12 686 945 S 12,079,308 S 7174 708 59 2020 2021 EXPENDITURES Budget Sep YTD %Bud Audit Budget Sep YTD %Bud GENERAL GOVERNMENT Mayor and Council $ 108,315 $ 72,467 67% $ 95,519 $ 108,015 $ 77,118 71% Administration 227,334 129,994 57% 187,757 236,244 159,542 68% Newsletter 25,000 16,465 66% 22,156 25,000 17,199 69% Human Resources 34,100 15,509 45% 16,180 35,202 18,983 54% Attorney 200,941 130,361 65% 195,721 206,941 133,302 64% City Clerk 170,000 120,411 71% 166,221 176,206 125,085 71% Elections 99,182 51,273 52% 91,643 74,212 15,967 22% Finance 308,356 227,420 74% 294,502 320,768 243,235 76% Assessing 159,000 154,483 97% 154,483 161,000 128,829 80% Information Services 194,725 138,355 71% 187,703 213,738 136,602 64% Planning & Zoning 490,296 321,180 66% 453,133 504,204 346,439 69% Engineering 605,481 418,953 69% 566,224 631,401 425,185 67% Facility Management 640,134 340,211 53% 475,086 738,197 389,088 53% Total General Gov 3,262,864 2137 082 65% 2,906 328 394319128 292169574 65% PUBLICSAFETY Police Protection 3,245,518 2,434,138 75% 3,114,623 392879046 2,465,285 75% Fire Protection 1,522,370 867,843 57% 1,508,852 1,5939602 1,029,727 65% Protective Inspection 507,910 372,119 73% 519,183 533,561 361,647 68% Civil Defense 29,936 13,766 46% 17,227 26,844 109586 39% Animal Control 5,950 1,160 19% 2,347 5,950 2,667 45% Total Public Safety 59311,684 3,6899026 69% 5,162,232 5,447,003 3,869,912 712d PUBLIC WORKS Streets and Highways 733,070 493,882 67% 686,979 788,241 568,339 72% Snow and Ice Removal 631,937 3559069 56% 4969668 675,888 335,840 50% Street Signs 235,124 160,317 68% 257,280 240,842 144,888 60% Traffic Signals 40,000 149555 36% 23,044 40,000 24,866 62% Street Lighting 40,400 22,188 55% 34,211 40,400 24,445 61% Street Lights - Billed 180,500 99,163 55% 152,181 180,500 104,904 58% Park & Recreation 1,472,590 1,061,590 72% 1,426,232 1,600,640 1,123,459 70% Natural Resource Preservation 11,716 3,632 31% 9,821 16,883 59260 31% Recycling 193,971 135,631 70% 228,124 233,759 180,800 77% Total Public Works 3,539,308 2,346,027 66% 3,314,540 3,817,153 2,512,801 66% OTHER Miscellaneous 1,056,828 1,001,883 95% 1,003,778 806,828 754,459 94% Youth Services 39,100 9,000 23% 9,000 39,100 9,000 23% Total Other 1,095,928 1,010,883 92 % 1,012,778 845,928 763,459 90% Total Expenditures $ 13,209,784 S 9,183,018 70% S 12,395,878 $ 13,5419212 $ 9,362,746 69% NET INCREASE (DECREASE) S (1,356,160) S (2,0769986) $ 291,067 S (1,461,904) S (2,188,038) 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100 FAX (763) 755-8923 • WWW.ANDOVERMN.GOV TO: FROM: SUBJECT: DATE: Mayor and Councilmembers Jim Dickinson, City Administrator 0 Receive September 2021 Andover Community Center Budget Progress Report October 26, 2021 INTRODUCTION Attached for Council review is the Andover Community Center (ACC) Budget Summary Report for Budget Year 2021. The report reflects activity through September 2021, comparative data with September 2020 and audit data reflecting the entire year of 2020. As the Council well knows, the year 2020 was a difficult year, in part because of the expansion construction, but heavily with imposed COVID restrictions shutting down the entire facility mid- March of 2020 and then finally being allowed to reopen in a restricted capacity early January 2021. The ACC has now been operating for nine months since the reopening, thus making the current year (2021) activities difficult to compare with only the first three months of 2020 containing full operations. Now reporting September 2021, comparative data with 2020 is difficult to compare due to the State imposed 2020 COVID shutdowns of the facility. Also provided is an ACC historical perspective of actual costs dating back to 2015. This is the reporting previously provided to the ACC Advisory Commission. This report also provides history on debt service payments and the property tax levy assigned to debt and operation. ACTION REQUESTED Administration will review the staff report and discuss the attached reports with the Council at the Workshop. Respectfully submitted, Jim Dickinson Ir�F. $T1 T- CITY OF ANDOVER Community Center Budget Summary Totals Budget Year 2021 2020 2021 REVENUES Budget Sep YTD % Bud Audit Budget Sep YTD % Bud Charges for services Ice Rental $ 470,300 $ 187,124 40% $ 361,796 $ 668,000 $ 500,885 75% Turf Rental - - n/a - 70,000 3,782 5% Track - - Na 301 - 2,492 n/a Fieldhouse Rental 218,000 96,512 44% 133,126 270,000 156,819 58% Proshop 12,000 3,125 26% 4,394 15,000 4,970 33% Vending 13,000 4,945 38% 6,148 16,000 4,552 28% Advertising 39,000 8,000 21% 8,000 50,000 74,113 148% Total Charges for services 752,300 299,706 40% 513,765 1,089,000 747,613 69% Miscellaneous 140,000 67,711 48% 110,781 140,000 72,634 52% Total revenues 892,300 367,417 41% 624,546 1,229,000 820,247 67% 2020 2021 EXPENDITURES Budget Sep YTD %Bud Audit Budget Sep YTD %Bud Current: Salaries & benefits 629,296 352,051 56% 503,842 757,753 445,838 59% Departmental 79,100 43,192 55% 74,809 105,100 52,271 50% Operating 486,075 195,951 40% 345,588 635,197 316,878 50% Professional services 121,000 26,064 22% 129,261 154,375 43,892 28% Capital outlay 130,000 130,500 100% 100,000 n/a Current 1,445,471 747,758 52% 1,153,500 1,652,425 858,879 52% Revenue over (under) expense (553,171) (380,341) 69% (528,954) (423,425) (38,632) 9% Other financing sources(uses) General Property Tax Levy - - n/a - 155,000 81,219 52% Investment income - 2,399 n/a 6,793 - 628 n/a Rental / Lease Pymt 638,000 635,355 100% 635,629 638,000 634,375 99% Transfers out (300,000) (300,000) 100% (300,000) (300,000) (300,000) 100% Total financing sources (uses) 338,000 337,754 100% 342,422 493,000 416,222 84% ;t increase (decrease) in fund balance CITY OF ANDOVER, MINNESOTA Andover Community Center / YMCA Historical Comparison Debt Service Payments 2012C GO Abatement Bonds (P+ 1) 2015 2016 $ 2017 $ 2018 $ 2019 $ 2020 2021 2021 1,212,631 Actual Actual 2019A GO Abatement Bonds (P+I) Actual - Actual Actual Actual Budget Sep - YTD Revenues: 590,150 819,725 819,725 $ 1,214,906 $ 1,216,506 $ 1,213,731 Charges for services 1,211,481 $ 1,208,931 $ 1,806,131 $ 2,032,356 $ 2,032,356 Property Tax Levy Ice Rental $ 400,619 $ 405,990 $ 392,828 $ 435,716 $ 442,995 $ 361,796 $ 668,000 $ 500,885 Turf Rental - - 977,332 - 974,418 - 972,055 - 969,378 - 70,000 3,782 Track - - - - - 301 - 2,492 Fieldhouse Rental 187,007 199,286 215,089 Community Center Operations155 218,667 220,225 133,126 270,000 156,819 Proshop 9,258 9,412 9,247 000 8,606 155,000 9,680 $ 4,394 15,000 4,970 Vending 9,279 8,588 972,055 9,182 969,378 7,470 $ 8,427 $ 6,148 16,000 4,552 Advertising 31,758 26,450 38,819 34,000 40,850 8,000 50,000 74,113 Charges for services 637,921 649,726 665,165 704,459 722,177 513,765 1,089,000 747,613 Miscellaneous 174,788 136,552 136,149 142,768 131,386 110,781 140,000 72,634 Total revenues 812,709 786,278 801,314 847,227 853,563 624,546 1229 000 820,247 Expenditures: Current: Salaries & benefits 439,304 451,332 481,926 501,108 533,044 503,842 757,753 445,838 Departmental 74,949 77,945 65,612 76,448 66,570 74,809 105,100 52,271 Operating 388,492 364,935 364,242 352,067 330,084 345,588 635,197 316,878 Professional services 142,602 106,381 125,034 104,076 77,818 129,261 154,375 43,892 Capital outlay 47,859 4,900 11,442 39,888 100,000 Current 1,045347 1,048,452 1,041,714 1,045,141 1,047,404 1,153,500 1,652,425 858,879 Revenue over under expenditures 232,638 (262,174) (240,400) 197,914 193,841 (528,954) (423,425)] --E3876-32-9 Other financing sources (uses) General Property Tax Levy - - - - - - 155,000 91,219 Investment income (1,078) 2,190 2,779 5,780 16,107 6,793 - 628 Rental/Lease Pymt 638,220 640,303 641,691 637,150 636,803 635,629 638,000 634,375 Transfers out (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) Total financing sources (uses) 337,142 342,493 344,470 342,930 352,910 342,422 493,000 416,222 Net increase (decrease) in fund balance 104,504 80,319 104,070 145,016 159,069 (186,532) 69,575 377,590 Fund balance (deficit) - January 1 (48,364) 56,140 136,459 240,529 385,545 544,614 358,082 358,082 Fund balance(deficit)- December 31 $ 56,140 $ 136,459 $ 240,529 $ 385,545 $ 544,614 $ 358,082 $ 427,657 $ 735,672 Fund Balance Detail: FB - Replac Res for Common Space $ 143,702 $ 154,449 $ 179,283- $ 173,560 $ 200,606 $ 190,067 $ 215,067 $ 215,067 FB - Unassigned (87,562) (17,990) 61,246 211,985 344,008 168,015 212,590 520,605 $ 56,140 $ 136,459 $ 240,529 $ 385,545 $ 544,614 $ 358,082 $ 427,657 $ 735,672 Debt Service Payments 2012C GO Abatement Bonds (P+ 1) $ 1,214,906 $ 1,216,506 $ 1,213,731 $ 1,211,481 $ 1,208,931 $ 1,215,981 $ 1,212,631 $ 1,212,631 2019A GO Abatement Bonds (P+I) - 590,150 819,725 819,725 $ 1,214,906 $ 1,216,506 $ 1,213,731 $ 1,211,481 $ 1,208,931 $ 1,806,131 $ 2,032,356 $ 2,032,356 Property Tax Levy 2012C GO Abatement Bonds $ 975,632 $ 977,332 $ 974,418 $ 972,055 $ 969,378 $ 976,780 $ 973,263 $ 973,263 2019A GO Abatement Bonds - - - - - 1,001,090 976,966 976,966 Community Center Operations155 000 155,000 $ 975,632 $ 977,332 $ 974,418 $ 972,055 $ 969,378 $ 1,977,870 $ 2,105,229 $ 2,105,229