HomeMy WebLinkAboutWK - September 26, 20231685 CROSSTOWN BOULEVARD N.W.. ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 . WWW.ANDOVERMN.GOV
City Council Workshop
Tuesday, September 26, 2023
City Hall — Conference Rooms A & B
1. Call to Order — 6:00 p.m.
2. Discussion Legacy at Peterson Farms Easements —Administration/Engineering/Planning
3. Discuss Preliminary Layouts//23-18, Nightingale St. NW & Crosstown Blvd. NW
Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout -
Engineering
4. 2024 Budget Development Discussion/Update — Administration
5. 2024 Special Revenue, Debt Service, Capital Projects, Enterprise & Internal Service
Funds Budget Distribution & Discussion — Administration
6. Discuss Social Media Policy — Administration
7. Other Topics
8. Adjournment
C I T
,NDOY VEO F a.
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1685 CROSSTOWN BOULEVARD N.W.. ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 • WWW.ANDOVERMN.GOV
TO: Mayor and Councilmembers
COPY: Jim Dickinson, City Administrato '
FROM: Joe Janish, Community Development ' ector
SUBJECT: Discussion Legacy at Peterson Farms Easements—Administration/Engineeringl
Planning
DATE: September 26, 2023
DISCUSSION
Staff and applicants for Legacy at Petersen Farms have a different interpretation of City Council direction
related to an emergency vehicle access easement for possible future development of the Petersen Farms
property.
During review of Legacy at Petersen Farms PUD the City Council direction was to preserve the opportunity
to provide an emergency vehicle access from a possible cul de sac that may exceed the City Code
requirement of 500 feet, in order to avoid the applicant boxing themselves out, and ask for a waiver absent
any other options.
To address the concern, the applicant has proposed a private easement over two lots (Lot 8 and 9, Block 1),
in the event they need to construct the emergency vehicle access. If constructed the applicant would then
convey the easement to the City of Andover, and/or converted to an emergency access easement. The
applicant has indicated to staff that they will control Outlot A for some time after platting and can add
easement thru this area any time.
City staff has requested and interpreted the Mayors comments to be a public easement vs private easement.
If the emergency access easement is a public easement the city could allow for a future developer to
construct the emergency access if determined to be needed by the City Council. Staff further believes a
public easement would be consistent with past practice of requiring developers to make improvements to
the extent of the plat, and also allow for a possible longer cul de sac. The PUD also runs with the property,
becoming a property right once approved.
If the easement is a public easement, City Council would vacate the easement if no longer needed. Staff
verbally agreed that if the emergency access is not required by the City Council in the future, staff would
support a vacation of said easements to the City Council for their consideration. If the easement is private
the City Council would have no control over the easement and not be able to approve or deny the
termination of the easement.
ACTION REQUESTED
Staff and applicant are looking for clarification on if the easement should be public or private at time of final
plat.
Attachments
Legacy at Petersen Farms overview
Re ctfully mi ed,
Joe Janish
Community Development Director
CC: - Jason Osberg, Metrowide Development, 15356 Yukon St. NW, Andover, MN 55304
- Darren Lazan, Landform Professional Services, LLC 105 South Fifth Avenue Suite 513
Minneapolis, MN 55401 — (Email)
- Kevin Shay, Landform Professional Services, LLC 105 South Fifth Avenue Suite 513
Minneapolis, MN 55401— (Email)
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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 Berkowitz, Director of Public r /City Engineer
SUBJECT: Discuss Preliminary Layouts//23-18, Nightingale St. NW & Crosstown Blvd. NW
Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout
- Engineering
DATE: September 19, 2023
INTRODUCTION
The City Council is requested to discuss the preliminary layouts for Projects 23-18, Nightingale St. NW &
Crosstown Blvd. NW Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW
Roundabout.
DISCUSSION
Staff along with Andrew Plowman with WSB Consulting will discuss the attached draft layout for the
planned 2025 Roundabouts at Nightingale Street & Crosstown Blvd. and Nightingale Street & Veterans
Memorial Blvd. City Council is requested to review the layouts and provide comments.
COUNCIL ACTION
The City Council is requested to discuss the preliminary layouts and provide comments for Projects 23-18,
Nightingale St. NW & Crosstown Blvd. NW Roundabout & 23-19, Nightingale St. NW & Veterans
Memorial Blvd. NW Roundabout.
Respectfully submitted,
David D. Berkowitz, P.
Attach: Proposed Roundabouts (Preliminary Layout Drawing) ✓
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Proposed Roundabouts
City of Andover, Minnesota WSO
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: 2024 Budget Development Progress Update/Discussion
DATE: September 26, 2023
0
The Council has had several reviews of the 2024 Proposed General Fund Budget that will be
supported by the 2024 Tax Levy. The Council did adopt at the September 5th regular
Council meeting the 2024 Preliminary Levy certification. This certification is the outcome of
budget workshops held with the Council over the summer. The Preliminary 2024 Budget
proposes a total property tax levy of $18,097,274: $11,731,126 (64.83%) operational levy,
$3,891,710 (21.50%) debt service levy, and $2,474,438 (13.67%) other levies.
The 2024 Proposed Property Tax Levy is estimated to increase the current City tax rate by
3.72%. That rate will be applied to the City's growing tax base and will reflect a 6.00%
increase in the gross tax levy. The focus of the 2024 Budget and Levy is to address
inflationary items, capital replacements, an infusion of funds into the mill and overlay
program and address staff retention. The Council has the right to reduce or keep constant
this levy until the final certification date of December 28, 2023.
The following are the 2024 Budget Development guidelines adopted at the April 40' 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 using sustainable revenue sources and
operational efficiencies.
Note: The Anoka County Assessor estimated taxable market value figures for the City of
Andover reflect a 3.34 % increase in total taxable market value for 2024, last year the
increase was 23%. (See attached Pay 2024 Valuation Estimates)
2) A fiscal goal that works toward establishing the General Fund balance for working capital at
no less than 45% of planned 2024 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 2023
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% are appropriate and recommended by the
City's auditor. The 2023 budget development exceeded this guideline for cash flow, also
Emergency Fund Balances (approximately 3% of planned General Fund expenditures per
finance policy) are in place to stabilize a situation, not be a complete solution. The Council
did approve at the September 5`ti Council meeting a $200,000 transfer to the Central
Equipment Internal Service Fund to offset the past year's additional costs in fuel and parts
due to COVID-19 and an extended winter season.
3) A commitment to limit the 2024 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 2023 debt levy was 22.06% of the gross tax levy, the 25% guideline for
2024 will be attained via the structured management of the current long-term debt as an
equipment certificate is contemplated for 202, currently set at 21.5%. (See attached Property
Tax Levy spreadsheet).
4) A comprehensive review of the condition of capital equipment to ensure that the most cost-
effective replacement schedule is followed. Equipment will be replaced based on a cost benefit
analysis rather than a year -based replacement schedule.
Note: The City Vehicle Purchasing Committee has been meeting and is performing this
analysis and will make recommendations on equipment needs to the City Council as part of
the 2024-2028 Capital Improvement Plan (CIP) development process. The 2024-2028 CIP
was adopted after a public hearing at the September 19«' Council meeting.
5) 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 set of financial data including growth factors, tax capacity valuations, per capita
spending, fund balance reserve, and debt ratios.
6) Continued commitment to strategic planning targeted toward meeting immediate and long-
term operational, staffing, infrastructure and facility needs.
Note On May 25, 2023, and June 8, 2023, the Andover City Council and Staff Leadership
Team convened work sessions with Facilitator Phil Kern for the purpose of updating its
long-term vision, organizational values, external values, and short-term goals.
The outcome of those sessions was summarized, and the Council adopted the updated "City
of Andover Strategic Plan" at the June 20«' City Council meeting. Administration will
ensure that the direction provided is integrated into department work plans and budgets.
7) 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: Special attention will be given to fiscal values, commercial & residential development
or redevelopment, collaboration opportunities, service delivery, livability, and image of the
community.
Staffma:
Consistent with the new strategic plan, the City will be prioritizing is staff to assure that the City
of Andover is supported by talented and well -supported officials and that its employees operate in
a strong organizational culture providing stability, creativity, and excellence in delivery of service.
There are anticipated retirements and staff vacancies within the current and the next few years; in
response Administration/Human Resources continues to focus on succession planning, utilization
of internship opportunities, continued cross -training of staff, and/or realignment of resources.
Some realignments in 2022 added significant new responsibilities and pay adjustments were made
and continue to carry forward into 2023.
Administration did receive a new staffing request from the Fire Department for the 2024 budget
Deadline for submission was July 1n
Fire Department — New for the 2022 budget was to fill a full-time Assistant Chief position; that
position was filled early August 2022. The 2022 budget also contained additional funds to help
meet acceptable response times with an enhanced Duty Crew model. Administration and Fire are
closely monitoring the progress of the Duty Crew model, success is crucial as duty crew
alternatives such as full-time firefighters are expensive.
The Fire Department staffing request outlines what a fulltime firefighting model would look like;
bottom line expensive, an additional $1.5 million per year for operations, plus additional capital
expenses to bring fire stations up to code for fulltime staffing (sleeping quarters). Administration
is not recommending the full-time firefighting model for the 2024 budget but does want the
Council to be aware of the cost of that model. Administration is evaluating options for
administrative support service options for the Fire Department.
Personnel Related Implications:
To date the following are the other projected issues facing personnel related expenses:
1. Human Resources has reviewed all position -based salaries and the associated benefit
package to determine if the total package is competitive with other government entities.
The current Public Works Union contract expires December 31, 2023. Negotiations
were started in early May for a new contract A tentative two-year contract has been
achieved and it is anticipated the Council will approve the Public Works Union
Contract (2024-2025) at the October 3id City Council meeting.
The Human Resources Manager did present to the Council at the April workshop the
findings and sought direction on how to proceed Administration has included a
placeholder in the Human Resources Budget to address market competitiveness and will
review in more detail at the meeting
2. A midyear review of the employee health plan for the 2024 Budget was conducted
with our broker on June 2211, and an increase in the renewal rates is forecasted. The
marketing of the group to various insurance carriers is being done, looking at
cooperative groups and some plan design changes.
For the 2023 budget, Administration at the November 1, 2022, Council meeting, recommended to
stay with the Health Partners Open Access program, the existing plan. The HSA plan offered has
higher deductibles ($6,900 single and $13,800 family) and is stacked with an HRA (Health
Reimbursement Arrangement). The HRA was originally funded utilizing premium savings that
were achieved from by continued renewal of higher deductible plans. Employees have $3,500
single and $7,000 family deductibles; but with the stacked HRA, the City will reimburse the
remainder of the deductible, if needed, to the provider up to $3,400 for single and $6,800 for family.
The plan offered is accompanied with a health spending account (HSA), originally implemented in
2006. The City does contribute annually to an employee's HSA to assist with the high deductible
out of pocket costs. That contribution is evaluated as part of the marketing of the health insurance
plans and is in place for 2023.
Finance is carrying an employee health insurance increase placeholder in the proposed
2024 budget
Contractual Departments:
1. The City Attorney 2023 contract reflected a 2% increase over the 2022 contract. The
proposed 2024 budget is carrying an increase placeholder for the attorney's contract.
2. The Anoka County Assessor contract is up for renewal in 2023. The County Assessor is
proposing a five-year contract renewal consistent with past renewals. Efficiencies brought
about by technological investments have assisted in keeping the contract pricing consistent
and affordable. It is anticipated that the contract renewal will be before the Council on a
September/October Council agenda.
The approved 2023 City of Andover Law Enforcement expenditure is budgeted at
$3,347,315 which is offset by a Police State Aid revenue budget of $126,192 and School
Liaison revenue budget of $106,465 reflecting a net tax levy impact of $3,114,658.
The 2023 Sheriff's contract provides for:
a. 72 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 2023 contract was the outcome of discussions with the Anoka
County Sheriff challenging the Sheriff to take into consideration efficiencies brought about
by technology investments and a detailed evaluation of reactive/proactive patrolling, and
matching staffing with historical incident call times.
Discussions with the Anoka County Sheriff were for a 2024 status quo contract The
2024 City of Andover Law Enforcement contract was approved at the September 191h
City Council meeting with expenditures budgeted at $3,739,849 (11.73% increase), offset
by a Police State Aid revenue budget of $128,104 and School Liaison revenue budget of
$110,767 reflecting a net tax levy impact of $3,500,978 (12.40% increase).
The 2024 Sheriff's contract provides for:
a. 72 hours per day of patrol service
b. 6 hours per day of service provided by a Community Service Officer
C. 2 full-time Deputy Sheriffs assigned to Community Oriented Policing (working in such
areas as patrol, selected enforcement efforts, and crime prevention).
d. 2 Patrol Investigators
Please note that the Crime Watch Coordinator position will now be under the Sheriff
service umbrella.
Per contract, the Sheriff always provides the required number of deputies for all hours
contracted by the City. If the Sheriff's Office has a deputy vacancy or a deputy is injured
etc., they still provide the City with a deputy at straight time even though they may have to
fill those hours with overtime which at times may cost the Sheriff's Department additional
but is not billable per the contract.
Also as a reminder, recent legislation regarding limitations placed on School Liaison
Officers was met with a decision by the Anoka County Sheriff to not place School Liaison
Officers in Andover High School and Oak View Middle School. There currently is a push
for the Governor to call a special session to provide more clarity to the new law.
In response, Administration and the Sheriffs Office have address this in the 2024 Law
Enforcement Contract to address the School Liaison Officers indicated in italics above and adding
the following language to the contract: "In the event the Sheriff reassigns staff to an assignment
that is not in service to the municipality. The parties will come to a mutual agreement as to a
commensurate reduction in compensation to the County. "
Council Memberships and Donations/Contributions:
The following memberships/contributions are in the 2023 proposed budget:
■ North Metro Mayors Association
• Metro Cities
• Mediation Services
■ YMCA — Water Safety Program
• Alexandra House
$14,261 (GF)
$ 9,751 (GF)
$ 6,628 (GF)
$ 9,000 (GF)
$23,600 ($15,000 GF & $8,600 CG)
• Youth First (Program Funding)
• NW Anoka Co. Community Consortium - JPA
• Teen Center Funding (YMCA)
• Family of Promise
• Lee Carlson Central Center for Family Resources
■ Senior High Parties
• Stepping Stone
■ Hope for Youth
■ Andover Senior Center
$15,000 ($12,000 GF & $3,000 CG)
$10,000 (GF)
$26,000 ($5,600 GF & $20,400 CG)
$ 3,000 (CG)
$ 1,500 (GF)
$ 1,000 (CG)
$ 1,000 (CG)
$ 1,000 (CG)
$ 2,500 (GF)
Some are funded via the General Fund (GF), and those that qualify for charitable gambling
funding are done through the Charitable Gambling (CG) Special Revenue Fund
Capital Proiects Lew:
Capital Projects Levy -The 2023 Capital Projects Levy Budget specifically designates $2,374,598
of the general tax levy to capital projects and equipment needs relating to Capital Project Outlay
($275,000), Road and Bridge ($1,619,190), Pedestrian Trail Maintenance ($110,408), Park
Projects ($15,000) and Facility Maintenance Reserve ($355,000). 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, Parks Projects, and Facility Maintenance levies
increased/decreased according to the City Council budget guidelines.
• Road and Bridge
An adjustment was made to the Road & Bridge funding formula in 2014, primarily to stop
the continual decrease in the levy that has been happening over the past few years due to
decreases in the Anoka County Assessor taxable market value figures for the City of
Andover. Based on Council discussion, consensus 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, down to $0.00 in 2017, and has remained at 0.00 each year since. Future increases
in LGA or even the presence of LGA for the City of Andover based on the current State
formula are remote.
In 2021, as part of the 2022 budget process, Administration has had discussions with the
Council regarding the use of debt service levy and the Permanent Improvement Revolving
(PIR) Fund fund balance to address immediate street maintenance needs in the community
based on Engineering analysis of the street infrastructure. The Council did approve the
2022 Street Reconstruction Bonds infusing $7.33m into the Road & Bridge program to
focus on mill and overlays and reclaims of city streets.
The 2023 levy reflected a 14.87% increase to $1,619,190, that increase followed previous
Council guidelines capturing market value increases to dedicate to roads.
Administration is proposing a 2.02% increase ($32,632) to $1,651,822 for the 2024 levy.
• Pedestrian Trail Maintenance
The 2020 City of Andover Pedestrian Trail Maintenance levy was $104,040. The 2021,
2022 and 2023 budgets each included a 2% increase leading to a $110,408 levy for 2023.
Administration is again proposing a 2% increase ($2,208) to $112,616 for the 2024 levy.
• Park Improvements / Parks Repair & Replacement
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 supplemental source of capital funding for park
projects that is separately identified in the City's Five -Year Capital Improvement Plan.
The 2015 levy was $61,500, but only $15,000 was levied for 2016. $46,500 of the previous
levy was re -assigned to the General Fund to focus on Park's maintenance/replacement
items. In addition to the re -assigned funds, an additional $43,500 of General Fund levy was
assigned to Parks Repair/Replacement items for a total levy of $90,000 in 2016, and that
continued for 2017. The 2018 General Fund levy assigned to Parks Repair/Replacement
items levy was increased to $100,000 for 2019, to $120,000 for 2020 & 2021, $130,000
for 2022 and $145,000 for 2023; the Parks Project levy has remained the same at $15,000.
Per Council direction at a Joint Meeting with the Park and Recreation Commission as part
of the 2023 budget development process, there was a $15,000 adjustment to these levies
for 2023. The Parks Repair/Replacement items 2023 levy was $145,000 and the Parks
Project levy at $15,000.
Again, per Council direction after a Joint Meeting with the Park and Recreation
Commission as part of the 2023 budget development process, there is a $90,000
adjustment proposed to these levies for 2024. The Parks Repair/Replacement Items levy
is proposed at $235,000 and the Parks Project levy at $15,000.
• Capital Equipment/Projects
Under the Capital Projects Levy, a levy is proposed to be designated to Capital
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 2022 levy & 2023 levy was $275,000, Administration is proposing a $25,000
increase to the $300,000 for the 2024 levy to continue to meet the needs of the CIP.
• Facility Maintenance
This was a new $50,000 levy proposed for 2018. A facility condition assessment study
identified many maintenance repairs for City facilities such as roof repairs, HVAC,
electrical panels, fire alarm systems, windows, and air quality related items (the
comprehensive listing which is proactive and reactive was shared with the Council at the
August 25Th workshop meeting). This levy was increased to $355,000 for the 2019 budget
to help address the deferred maintenance items that have been identified. Most recently for
the Public Works and Community Center buildings expansion projects within the City
Campus Master Plan materialized. The $355,000 levy is anticipated to continue at that level
into the future to address additional facility repairs.
The preliminary 2024 levy does not recommend any adjustment to the Facility
Maintenance levy. $355,000 is again proposed for the 2024 levy,
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 reviews to see if any
refinancing opportunities are available at this time, currently there are none; we will then continue to
monitor refunding opportunities, as markets move quickly, and calculate potential savings for each issue
that may meet parameters which may generate savings)
The proposed 2024 Debt Service levy is as follows:
• 2012C Taxable G.O. Abatement Bonds $ 973,650 Final levy year 2031
• 2018A CIP Bonds
$
612,794
Final levy year 2043
• 2019A GO Abatement Bonds
$1,028,783
Final levy year 2039
• 2021A GO Equipment Certificates
$
174,773
Final levy year 2025
• 2021A GO Street Reconstruction
$
651,658
Final levy year 2029
• 2024 GO Equipment Certificate
$
450,000
Final levy year 2027
Total 3 891 710
Staff will review with the Council at the meeting.
ACTION REQUESTED
The Council is requested to receive a presentation and provide direction to staff.
submitted,
Jim
CITY OF ANDOVER
Pay 2024 Valuation Estimates
City of Andover
Taxable Market Values
$6,000,000,000
$5,000,000,000
$4,000,000,000
$3,000,000,000
$2,000,000,000
$1,000,000,000
$0
Pay 2021 Pay 2022 Pay 2023 Pay 2024
City of Andover
Tax Capacity Values
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
Pay 2021 Pay 2022 Pay 2023 Pay 2024
ESTIMATE
Pay 2021
Pay 2022
Pay 2023
Pay 2024
Taxable
Tax
Taxable
Tax
Taxable
Tax
Taxable
Tax
Market
Capacity
Market
Capacity
Market
Capacity
Market
Capacity
Value
Value
Value
Value
Value
Value
Value
Value
Andover Valuation Totals
$
3,615,408,106 $
37,366,775
$ 3,885,459,439 $
40,210,548
$ 4,786,225,134
$
50,267,978
$ 4,946,036,034 $
52,612,316
Captured Tax Increment
(119,819)
(122,976)
(141,278)
(202,177)
Fiscal Disparity Contribution
(1,348,420)
(1,414,808)
(1,368,461)
(1,449,326) -
Local Tax Rate Value
35,898,536
38,672,764
48,758,239
50,960,813
Fiscal Disparity Distribution
5,475,223
6,037,850
5,500,256
5,711,937
Total Adjusted Values
$
41,373,759
$
44,710,614
$
54,258,495
$
56,672,750
8.07%
21.35%
4.45%
Taxable Markel Value
Tax Capacity Value
% Change
% Change
Pay 2021
$
3,615,408,106
Pay 2021
$
37,366,775
Pay 2022
$
3,885,459,439
7.47%
Pay 2022
$
40,210,548
7.61%
Pay 2023
$
4,786,225,134
23.18%
Pay 2023
$
50,267,978
25.01%
Pay 2024
$
4,946,036,034
3.34%
Pay 2024
$
52,612,316
4.66%
City of Andover
Taxable Market Values
$6,000,000,000
$5,000,000,000
$4,000,000,000
$3,000,000,000
$2,000,000,000
$1,000,000,000
$0
Pay 2021 Pay 2022 Pay 2023 Pay 2024
City of Andover
Tax Capacity Values
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
Pay 2021 Pay 2022 Pay 2023 Pay 2024
City of Andover, Minnesota
Property Tax Levy
Less Fiscal Disparities Distribution
Local Tax Rate Levy
CerO6ed
Certified
Certified!
Certified
Codified
Requested
Less Levy Based on Market Value
$ (183 989)
Change
3 (151070)
f
2019
2020
2021
2022
2023
2024
%0 Total
$ 15,080,397
$
%
35.419%
35.756%
35.670%
36.081%
30.945%
General & Other Operational Levies
Tax Capacity Rate W/O LRRWSD
35.310%
35.656%
35.574%
35.990%
30.873%
Tax Capacity Rate With LRRWSD
35.621%
35.942%
General Operations
$ 8,845,970
$ 9,194,032
$ 9,396,493
$ 9,868,370
$ 10,591,789
$ 11,341,126
62.67%
$
749,337
7.07%
Community Center Opemfions
-
-
155,000
155,000
155,000
155,000
0.86%
$
-
0.00%
Palls Repair/Replaciment Items
100,000
120,000
120,000
130,000
145,000
235.000
1.30%
$
90,000
62.07%
Total General& Other Operational Levies
8,945,970
9,314,032
9,671,493
10,153,370
10.891,789
11,731,126
64.83%
$
839,337
7.71%
Debt Service Levies
2010A G.O. Open Space Referendum Bonds
183,989
184,199
151,078
-
-
-
2012C Taxable G.O. Abatement Bonds
969,378
976,780
973,263
974,628
969,745
973,650
2014A G.O. Equipment Certificate
294,525
-
-
-
-
-
2016AG.O.Equipment Cedficate
142,837
143,373
-
-
-
-
2018AGO. Cap Improv Plan Bonds
525,000
433.603
456,344
617,519
612,794
612,794
2019A G.O. Abatement Bonds
-
1,001,090
976,966
1,014,065
1,028,782
1,028,783
2020A G.O. Equipment Certificate
-
350,000
406,224
374,850
376,740
-
2021AG.O.Equipment Certificate
-
-
170,000
170,000
174,773
174,825
2021 A G.O. Street Reons0uNon Bonds
-
-
-
600,000
603.863
651,658
2024 G.O. Equipment Certificate
450,000
Total Debt Service Levies
2,115,729
3,089.045
3,133,875
3,751,062
3,766,697
3,891,710
21.50%
$
125,013
3.32%
Other Levies
Capital Projects Levy
Capital Equipment/Project
275,000
275,000
250,000
275,000
275,000
300,000
1.66%
$
25,000
9.09%
Facility Maintenance Reserve
355,000
355,000
355,000
355,000
355,000
355,000
1.96%
$
-
0.00%
Pans Projects
15.000
15,000
15,000
15,000
15,000
15,000
0.08%
$
-
0.00%
Road &Bridge
1,254,788
1,287,469
1,342,456
1,409,579
1,619,190
1,651,822
9.13%
$
32,632
2.02%
pedesNan Trail Maintenance
102,000
104,040
106,121
108,243
110,408
112,616
0.62%
$
2,208
2.00%
Lower Rum River Watershed
40,000
40,000
40,000
40,000
40.000
40,000
0.22%
$
0.00%
Total Other Levies
2,041,788
2,076,509
2,108.577
2,202,822
2,414,598
2,474,438
13.67%
$
59,840
2.48%
Gross City Levy
43,103,487
14,479,588
14,913,945
16,107,26,t
17,073,004
18,097,274
100.00%
$
1.024,190
6.00%
Less Fiscal Disparities Distribution
Local Tax Rate Levy
1,725,448
f 11,378,039
1,896,892
$ 12,582,694
1,957,824
f 12,956,121
2,153,911
$ 13,953,343
1,980.687
$ 16,008,397
1,767,559
$ 16,329,715
Less Levy Based on Market Value
$ (183 989)
$ (180.199(
3 (151070)
f
$
$
Net Local Tax Rate Levy
$ 1111941050
$ 12,398,495
$ 12,805,043
$ 13,95.343
$ 15,080,397
$ 16,329.715
(Adjusted Tax Capacity Value" (1)
31,604,711
34,675,332
35,8981536
38,672,764
48,758,239
50.876,872
Na
9.72%
3.53%
7.73%
26.08%
4.35%
Chance % Change
Tax Capacity Rate-
35.419%
35.756%
35.670%
36.081%
30.945%
32.097% 1.151% 3.720%
Tax Capacity Rate W/O LRRWSD
35.310%
35.656%
35.574%
35.990%
30.873%
Tax Capacity Rate With LRRWSD
35.621%
35.942%
35.845%
36.245%
31.073%
Voter Approved Ref -MJ
0.00572%
0.00526%
0.00418%
0.00000%
0.00000%
"Adjusted Value determined by wiluseng for Fiscal Disped8es and Tax Increment estimates
' Slanded rate due to the Cily olAndover levying ror lower Rum River Watershed District
(1) Adjusted Tax Capacity Value Is subject to change.
. Kok
r�_
1 I �ir`'
1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 • WWW.ANDOVERMN.GOV
TO: Mayor and Councilmembers
CC: Jim Dickinson, City Administrator
FROM: Lee Brezinka, Finance Manager
SUBJECT: 2024 Special Revenue, Debt Service, Capital Projects, Enterprise & Internal Service
Funds Budget Distribution & Discussion
DATE September 26, 2023
INTRODUCTION
The Council has had several reviews of the 2024 Proposed General Fund Budget that will be supported by
the 2024 Tax Levy. The Council did adopt at the September 5th regular Council meeting a Preliminary
2024 Property Tax Levy & General Fund Budget. The Preliminary 2024 Budget proposes a total property
tax levy of $18,097,274: $11,731,126 (64.83%) operational levy, $3,891,710 (21.50%) debt service levy,
and $2,474,438 (13.67%) other levies.
The 2024 Proposed Property Tax Levy is estimated to increase the current City tax rate by 3.72%. That rate
will be applied to the City's growing tax base and will reflect a 6.00% increase in the gross tax levy. The
focus of the 2024 Budget and Levy is to address inflationary items, capital replacements, an infusion of
funds into the mill and overlay program and address staff retention. The Council has the right to reduce or
keep constant this levy until the final certification date of December 28, 2023.
This agenda item will focus on all the other City fund budgets, the attachments are in "draft" form.
The attachments to this staff report are draft budgets for all the other funds outside of the General Fund
within the City. The attachments are grouped by fund types bolded below:
These budgets are self-explanatory, except for the Economic Development Authority (EDA) and Enterprise
Funds. The EDA Fund detail was presented to the EDA at their August meeting, and the Enterprise Funds
are driven by a rate analysis that is part of the Capital Improvement Plan (CIP) Development process.
Administration will provide a brief Presentation of the attached "draft" budgets and answer any
questions the Council may have.
The Special Revenue Funds (pgs. 1 — 22) are established to justify and account for revenue sources to
finance particular functions or projects. Revenues for these funds come from a variety of sources (taxes,
fees, gifts, grants or other contributions). Expenditures from these funds are normally restricted by statute,
local ordinance or grant agreement. Also, the funds may be used for either operations or capital outlay as
legal restrictions mandate.
Administration will be discussing with the Council the following funds:
1. Economic Development Authority Fund —fund balance
2. Community Center — third full year of operation with expansion
3. Charitable Gambling Fund — volume ofgambling
The Debt Service Funds (pgs. 23 — 40) account for the accumulation of resources for, and the payment of
general long-term principal and interest. Repayment of the debt through principal and interest payments to
bond holders is backed by the full faith and credit of the City of Andover.
Administration will briefly be discussing with the Council how the overall debt service spreadsheet
impacts the individual Debt Service Funds and the proposed 2024 Debt Service Levy.
The Capital Project Funds (pgs. 41 — 68) are used to account for the acquisition or construction of major
capital facilities or equipment financed by a variety of funding sources, including tax levy, debt, special
assessments, grants or other governmental fund resources.
Administration will not be discussing these funds in detail but will ask if the Council has questions
of any of the funds. These funds are the primary funds that facilitate the annual Capital
Improvement Plan (CIP).
The Enterprise Funds (pgs. 69 — 76) are dependent on multiple factors such as community growth and
demand for and usage of the service. The Enterprise funds are in line with the rate analysis done for these
funds as part of the CIP development and review.
Administration will discuss how these funds are impacted by rate analysis that helps facilitate the
Enterprise Funds' annual operations and CIP items.
Internal Service Funds (pgs. 77 — 82) are used to account for services that are provided to other City
Departments, or to other governments, on a cost reimbursement basis.
Administration will briefly discuss with the Council the followingfunds:
1. Central Equipment Fund —maintenance garage
2. Risk Management Fund —insurance management
ACTION REQUESTED
The Council is requested to review the staff report, attachments, receive a presentation, and provide
direction to staff.
Respectfully submitted,
Lee Brezinka/
Attachments
CITY OF ANDOVER, MINNESOTA
2024 ANNUAL BUDGET
SPECIAL,; REVENUE FUNDS
z . 5
DEF}INITIO�T `-
Special revenue funds are established to justify revenue sources to finance particular functions or projects.
Revenue for these funds can come from a variety of sources, such as taxes, fees, gifts and grants or contributions
from other governmental entities. Expenditures from these funds are normally restricted by statute, local ordinance,
or grant agreements. The funds may be used for either operations or capital outlay as legal restrictions mandate.
I N
City of Andover
Special Revenue Funds
2024 Budget Summary - All Special Revenue Funds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Intergovernmental
Charges for Services
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
$ 1,635,665 $ 1,973,431 $ 1,973,431 $ 1,656,457
194,487
1,840,827
1,350,985
(26,708)
976,468
4,336,059
150,000
195,000
1,700,948
1,241,000
8,200
990,068
4,135,216
195,000
1,265,948
1,311,700
9,250
1,035,068
kfRffdu3:
4,486,059 4,135,216 3,816,966
6,121,724
848,941
102,655
2,139,231
220,160
529,906
3,840,893
195,000
437,500
1,273,000
8,400
851,068
2,764,968
2,764,968
6,108,647 5,790,397 4,421,425
924,676
117,570
629,932
740,227
1,756,000
4,168,405
936,676
115,220
686,512
702,227
1,385,005
3,825,640
956,133
116,170
407,886
778,817
400,000
2,659,006
Other Uses
Transfers Out 307,400 308,300 308,300 308,000
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
4,148,293
$ 1,973,431
$ 337,766
21%
4,476,705
$ 1,631,942
$ (341,489)
-17%
4,133,940
$ 1,656,457
$ (316,974)
-16%
2,967,006
$ 1,454,419
$ (202,038)
-12%
Act ual ;
Adopted ;
Estimate;
oAdopted,
Descn tion °-
2022,
2028„ -
2023 ?-
2024'
Fund Balance, January 1
Revenues
General Property Taxes
Intergovernmental
Charges for Services
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
$ 1,635,665 $ 1,973,431 $ 1,973,431 $ 1,656,457
194,487
1,840,827
1,350,985
(26,708)
976,468
4,336,059
150,000
195,000
1,700,948
1,241,000
8,200
990,068
4,135,216
195,000
1,265,948
1,311,700
9,250
1,035,068
kfRffdu3:
4,486,059 4,135,216 3,816,966
6,121,724
848,941
102,655
2,139,231
220,160
529,906
3,840,893
195,000
437,500
1,273,000
8,400
851,068
2,764,968
2,764,968
6,108,647 5,790,397 4,421,425
924,676
117,570
629,932
740,227
1,756,000
4,168,405
936,676
115,220
686,512
702,227
1,385,005
3,825,640
956,133
116,170
407,886
778,817
400,000
2,659,006
Other Uses
Transfers Out 307,400 308,300 308,300 308,000
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
4,148,293
$ 1,973,431
$ 337,766
21%
4,476,705
$ 1,631,942
$ (341,489)
-17%
4,133,940
$ 1,656,457
$ (316,974)
-16%
2,967,006
$ 1,454,419
$ (202,038)
-12%
w
City of Andover
Special Revenue Funds
Economic Development Authority Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 143,524 $ 196,839 $ 196,839 $ 96,203
22,447
(5,432)
953
17,968
150,000
167,968
311,492
15,000
2,000
17,000
17,000
213,839
15,000
2,000
17,000
17,000
213,839
15,000
2,000
17,000
17,000
113,203
2,757
Actual, =_
AdoptedE'stimafe
7,536
Adopted
'Descn tion,?,,.
21522 -
'2023
2023%
2024-'
79,500
63,600
12,558
14,100
12,100
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 143,524 $ 196,839 $ 196,839 $ 96,203
22,447
(5,432)
953
17,968
150,000
167,968
311,492
15,000
2,000
17,000
17,000
213,839
15,000
2,000
17,000
17,000
213,839
15,000
2,000
17,000
17,000
113,203
2,757
7,536
7,536
7,536
5,818
18,900
18,500
19,400
65,902
83,500
79,500
63,600
12,558
14,100
12,100
13,100
27,618
-
-
-
114,653
124, 036
117,636
103,636
114,653
$ 196,839
$ 53,315
37%
124,036 117,636
$ 89,803
$ (107,036)
-54%
$ 96,203
$ (100,636)
-51%
103,636
$ 9,567
$ (86,636)
-90%
A
Fund: Economic Development Authority
Activity Type/Code: Special Revenue
Expenditure Highlights
2024 continues the Home Improvement Program to assist in exterior
home improvements within the City ($30,000).
2023 includes a new Home Improvement Program to assist in exterior
home improvements within the City ($50,000).
2022 included the medians along Bunker Lake Boulevard to be filled in
With concrete ($150,000) through a transfer from the General Fund. It also
included a monument entrance sign.
EDA Budget provides for ongoing maintenance around the Andover Station
Development area.
Department Head: City Administrator
General Activity Description
To provide for the quality development of commercial and industrial
properties to ensure a strong, viable and diversified tax base.
Process Used
Promotion and expansion of the commercial and industrial tax base
through the development and redevelopment of land.
The EDA is the primary authority involved in managing the City's four
Tax Increment Financing (TIF) Districts. The EDA monitors and initiates
the activities within the TIF Districts to reach the goals of the TIF plans.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Special Revenue Funds
Community Development Block Grant Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1 $ -
$ - $
Actual`
adopted;
Estimate
Adopted
Intergovernmental -
25,000
25,000
"
,
Transfers In -
- -
2022
- 2023 _
20231
2024
Fund Balance, January 1 $ -
$ - $
$ -
Revenues
Intergovernmental -
25,000
25,000
Other Sources
Transfers In -
- -
-
Total Revenues and Other Sources: -
25,000 -
25,000
Total Available: -
25,000 -
25,000
Ul Expenditures
Other Services and Charges -
25,000
25,000
Other Uses
Transfers Out -
- -
-
Total Expenditures and Other Uses: -
25,000 -
25,000
Fund Balance, December 31 $ -
$ - $ -
$ -
Change in Fund Balance $ -
$ - $
$ -
n/a
n/a n/a
n/a
Fund: Community Development Block Grant
Activity Type/Code: Special Revenue
Expenditure HiehHehts
This is a fund created to track the Community Development Block Grant
(CDBG) programs. In 2024, additional grant monies will be applied for to
study areas that have access to city water but are not currently hooked up.
Department Head: Community Development Dir.
General Activity Description
The Rental Rehab program provides low-interest loans for the rehabilitation
of rental housing units. This fund accounts for the loans disbursed, as well
as the payments received. in 2008, a housing rehab program was started.
Due to the lack of interest, the rental rehab program was terminated in 2012.
Process Used
Rehab Grants are received from CDBG and disbursed to qualified applicants.
As payments come in, these funds create a revolving loan program and new
loans are given out to qualified applicants.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
J
City of Andover
Special Revenue Funds
Community Center Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Charges for Services
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
$ 888,080
154,614
1,238,744
(21,173)
863,598
2,235,783
2,235,783
3,123,863
809,007
96,433
597,663
179,690
$ 1,103,712 $ 1,103,712
155,000
1,181,000
3,000
960,068
2,299,068
2,299,068
3,402,780
875,369
91,850
181,525
679,647
155,000
1,247,200
3,000
980,068
2,385,268
2,385,268
3,488,980
887,369
90,900
187,900
665,347
37,358 360,000 374,000
1,720,151 2,188, 391 2,205,516
300,000 300,000 300,000
2,020,151 2,488,391 2,505,516
$ 983,464
155,000
1,213,000
3,000
821,068
2,192,068
2,192, 068
3,175,532
904,742
92,350
249,400
717,867
1,964,359
300,000
2,264,359
Fund Balance, December 31 $ 1,103,712
Actual `'Adopted';
$ 983,464
Estimate
Adopted' .
Change in Fund Balance $ 215,632
'2023`
$ (120,248)
$ (72,291)
2022
-17%
-11%
2024
Fund Balance, January 1
Revenues
General Property Taxes
Charges for Services
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
$ 888,080
154,614
1,238,744
(21,173)
863,598
2,235,783
2,235,783
3,123,863
809,007
96,433
597,663
179,690
$ 1,103,712 $ 1,103,712
155,000
1,181,000
3,000
960,068
2,299,068
2,299,068
3,402,780
875,369
91,850
181,525
679,647
155,000
1,247,200
3,000
980,068
2,385,268
2,385,268
3,488,980
887,369
90,900
187,900
665,347
37,358 360,000 374,000
1,720,151 2,188, 391 2,205,516
300,000 300,000 300,000
2,020,151 2,488,391 2,505,516
$ 983,464
155,000
1,213,000
3,000
821,068
2,192,068
2,192, 068
3,175,532
904,742
92,350
249,400
717,867
1,964,359
300,000
2,264,359
Fund Balance, December 31 $ 1,103,712
$ 914,389
$ 983,464
$ 911,173
Change in Fund Balance $ 215,632
$ (189,323)
$ (120,248)
$ (72,291)
24%
-17%
-11%
-7%
F1
Fund: Community Center
Activity Type/Code: Special Revenue
Expenditure Highlights
2009 was the first year the YMCA made a full lease payment of $635,000.
The transfer out is the difference between the tax levied for the Community
Center debt service and the total annual debt service for the Community Center
No major program changes planned for 2024. There is a one-time expenditure
for repainting the ceiling in the fieldhouse ($70,000) in 2024.
2023 includes to the replacement of a large water heater ($160,000) that's
shared with the YMCA and the replacement of the dehumidification / heating /
cooling unit ($200,000) in the ice arena with additional funding coming
from the American Recovery Plan Act Special Revenue Fund ($500,000).
Department Head: Recreation Facility Manager
General Activity Description
This fund accounts for the operations of the Andover/YMCA Community
Center, particularly the ice arena, field house and concessions. The
aquatic's portion of the Community Center is under the operations of the
YMCA.
Process Used
The Community Center construction started in 2004 and was completed
in the summer of 2005. The facility will be managed by the Recreational
Facility Manager with oversight by a Community Center Advisory Board
and the City Council. The YMCA is a long-term tenant and started making
lease payments in 2008.
In 2020, an expansion of the Community Center was completed. It includes a
multi -sports complex, an additional court added to the field house, senior/teen
space, and additional parking.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
R
City of Andover
Special Revenue Funds
Drainage and Mapping Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 178,852 $ 182,602 $ 182,602 $ 169,918
27,546 9,000 10,000
• K00
(4,913) 1,200 1,200 1,200
22,633 10,200 11,200 10,200
22,633
201,485
9,384
352
1,388
7,759
18,883
10,200
192,802
8,264
3,300
6,500
9,620
27,684
18,883 27,684
$ 182,602
$ 3,750
2%
$ 165,118
$ (17,484)
-10%
11,200
193,802
8,264
2,300
5,000
8,320
23,884
23,884
$ 169,918
$ (12,684)
-7%
10,200
180,118
8,822
3,000
6,000
9,800
27,622
27,622
$ 152,496
$ (17,422)
-10%
:Actual -
� Adopted-.
Estimate ,
Adopted
Desch tion ". '. , ',
2022"-
2023_",2023=
2024
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 178,852 $ 182,602 $ 182,602 $ 169,918
27,546 9,000 10,000
• K00
(4,913) 1,200 1,200 1,200
22,633 10,200 11,200 10,200
22,633
201,485
9,384
352
1,388
7,759
18,883
10,200
192,802
8,264
3,300
6,500
9,620
27,684
18,883 27,684
$ 182,602
$ 3,750
2%
$ 165,118
$ (17,484)
-10%
11,200
193,802
8,264
2,300
5,000
8,320
23,884
23,884
$ 169,918
$ (12,684)
-7%
10,200
180,118
8,822
3,000
6,000
9,800
27,622
27,622
$ 152,496
$ (17,422)
-10%
N
0
Fund: Drainage and Mapping
Activity Type/Code: Special Revenue
Expenditure HiehHghts
Minimal changes are planned for this fund as monies are set aside for future
mapping needs.
Department Head: Dir of PW /City Engineer
General Activity Description
The drainage and mapping activity provides the resource to maintain
existing and develop new maps and mapping systems for the City. The
City GIS is a key component in this mapping and data inventory task.
Process Used
Existing mapping systems and data are maintained manually in a
reproducible format. The existing information is being converted to a
digital format as is all new data which is developed for the City. All data
will be accessible either manually or through a computerized application.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
rp
City of Andover
Special Revenue Funds
Lower Rum River Watershed Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 85,784 $ 100,887 $ 100,887 $ 97,856
39,873
(2,019)
37,854
37,854
123,638
9,470
12,901
380
22,751
40,000
200
40,200
40,200
141,087
10,271
520
16,195
340
27,326
22,751 27,326
$ 100,887
$ 15,103
18%
$ 113,761
$ 12,874
13%
40,000
500
40,500
40,500
141,387
10,271
520
32,400
340
43,531
43,531
$ 97,856
$ (3,031)
-3%
40,000
400
40,400
40,400
138,256
10,702
520
29,486
550
41,258
41,258
$ 96,998
$ (858)
-1%
�'Actiial
Adopted'
'Estimate;
Adopted
'Descn tiom _'
2022 -
2023
2023T
2024 '
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 85,784 $ 100,887 $ 100,887 $ 97,856
39,873
(2,019)
37,854
37,854
123,638
9,470
12,901
380
22,751
40,000
200
40,200
40,200
141,087
10,271
520
16,195
340
27,326
22,751 27,326
$ 100,887
$ 15,103
18%
$ 113,761
$ 12,874
13%
40,000
500
40,500
40,500
141,387
10,271
520
32,400
340
43,531
43,531
$ 97,856
$ (3,031)
-3%
40,000
400
40,400
40,400
138,256
10,702
520
29,486
550
41,258
41,258
$ 96,998
$ (858)
-1%
N
N
Fund: Lower Rum River Watershed Management Organization
Activity Type/Code: Special Revenue
Expenditure Hi¢hGehts
Actual 2023 and Budget 2024 now includes the staffing of a water resource
coordinator position.
Fund balance is being set aside for the preparation of the fourth generation
water management plan and any additional services that may be needed.
Department Head: Assistant City Engineer
General Activity Description
The function of the Lower Rum River Watershed Management
Organization (LRRWMO) is to provide for: conservation of water and natural
resources; prevention and alleviation of flood damage; and regulation of
creeks, lakes, water courses and storm water conveyance systems for
domestic, recreational and public use across municipal boundaries.
To achieve this purpose, state law gives watershed management
organizations several powers, among which are:
1. Responsibility for preserving natural retention areas.
2. Preparation of plans for water management.
3. Review of municipal water management plans and of projects
directly affecting the water resources of the watershed.
4. Review of local land use in the absence of an approved municipal
surface water management plan.
5. Collection of data.
6. Conducting of studies and investigations.
7. Construction of improvements, either in response to petition or on
the initiative of the LRRWMO.
8. Levying of taxes and assessments for the financing of the previously
mentioned activities and for general administration of the organization.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
r
w
City of Andover
Special Revenue Funds
Forestry Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Intergovernmental
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Supplies and Materials
Purchased Services
Total Expenditures:
Other Uses
$ 5,390 $ 3,248 $ 3,248 $ 3,298
5,950
Actual ; �'
Adopted;
Estimate
Adopted
Descri tion'.2022;
,
,
2023 fi:' ,
,
2023` -
2024
Fund Balance, January 1
Revenues
Intergovernmental
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Supplies and Materials
Purchased Services
Total Expenditures:
Other Uses
$ 5,390 $ 3,248 $ 3,248 $ 3,298
5,950
12,500
2,500
12,500
(256)
50
50
50
5,694
12,550
2,550
12,550
Change in Fund Balance $ (2,142) $
(2,450) $
2,550
50
5,694
12,550
12,550
2%
11,084
15,798
5,798
15,848
-
2,500
2,500
-
7,836
12,500
12,500
7,836
15,000
2,500
12,500
Transfers Out
-
-
-
Total Expenditures and Other Uses: 7,836
15,000
2,500
12,500
Fund Balance, December 31 $ 3,248 $
798 $
3,298 $
3,348
Change in Fund Balance $ (2,142) $
(2,450) $
50 $
50
-40%
-75%
2%
2%
A
Fund: Forestry
Activity Type/Code: Special Revenue
Expenditure Hiehliehts
This fund tracks forestry -related grants with state agencies like the
Minnesota Department of Natural Resources (DNR).
Department Head: Dir of PW / City Engineer
General Activity Description
Forestry shall preserve Andover's forest resources and develop control
plans to ensure preservation and/or restoration of these resources.
Process Used
The City utilizes the Natural Resources Technician to administer the tree sale,
coordinate various tree plantings with local organizations like the Eagle Scouts,
and monitor preservation and disease tree management grants.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Special Revenue Funds
Right of Way Management / Utility Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 85,967 $ 102,444 $ 102,444 $ 84,968
49,284
tgctuaL_
AdopiedEstimate
26,000
Adopted
°-Desn tion.
2022`
2023" -
2023
2024
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Purchased Services
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 85,967 $ 102,444 $ 102,444 $ 84,968
49,284
26,000
26,000
26,000
(2,605)
500
500
500
46,679
26,500
26,500
26,500
46,679
132,646
18,323
52
2,051
2,376
22,802
7,400
30,202
$ 102,444
26,500
128,944
23,236
500
10,420
1,520
35,676
8,300
43,976
$ 84,968
Change in Fund Balance $ 16,477 $ (17,476)
19% -17%
26,500
128,944
23,236
500
10,420
1,520
35,676
8,300
43,976
$ 84,968
$ (17,476)
-17%
26,500
111,468
24,331
900
8,900
2,500
36,631
8,000
44,631
$ 66,837
$ (18,131)
-21%
Fund: Right of Way Management/Utility
Activity Type/Code: Special Revenue
Expenditure Hiahliehts
The transfer to the Road & Bridge Capital Projects is for the degredation
of roadways associated with right-of-way permits.
Department Head: Dir of PW / City Engineer
General Activity Description
The function of Right -of -Way Management is to provide for:
management of the public rights-of-way and to recover the rights-of-way
management costs; and to regulate the use of public rights-of-way
by providers of telecommunication services, public utility services
and the like, in a fair, efficient, competitively neutral and
substantial uniform manner.
Process Used
To achieve this purpose, state law gives the City several powers to
include requiring the following:
1. Require permits for work within the right-of-way.
2. Collect fees to recover costs associated with the permit including
damages to the right-of-way.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Special Revenue Funds
Charitable Gambling Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Purchased Services
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 229,067 $ 253,398 $ 253,398 $ 219,898
(6,043)
111,917
105,874
105,874
334,941
81,543
750
30,000
30,750
30,750
284,148
38,000
1,500
55,000
56,500
56,500
309,898
90,000
81,543 38,000 90,000
$ 253,398
$ 24,331
11%
$ 246,148
$ (7,250)
-3%
$ 219,898
$ (33,500)
-13%
750
30,000
30,750
30,750
250,648
38,000
38,000
$ 212,648
$ (7,250)
-3%
Actual`-'
Adopteii,
Estimate
A&Oted�
I riptibri- �
-
112 " 20-2
I � �, i �' 2
2 02
2024
Fund Balance, January 1
Revenues
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Purchased Services
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 229,067 $ 253,398 $ 253,398 $ 219,898
(6,043)
111,917
105,874
105,874
334,941
81,543
750
30,000
30,750
30,750
284,148
38,000
1,500
55,000
56,500
56,500
309,898
90,000
81,543 38,000 90,000
$ 253,398
$ 24,331
11%
$ 246,148
$ (7,250)
-3%
$ 219,898
$ (33,500)
-13%
750
30,000
30,750
30,750
250,648
38,000
38,000
$ 212,648
$ (7,250)
-3%
9
Fund: Charitable Gambling
Activity Type/Code: Special Revenue
Expenditure Hi2hG2hts
This fund was created to track the donations received from the Andover
Hockey Association and Andover Football Association from their charitable
gambling activities. Funding is used towards the Alexandra House, Youth
First, Family of Promise, teen programing, etc.. Funding for these
expenditures are dependent upon donations.
Department Head: Finance Director
General Activity Description
The licensed organizations are required to donate 10% of their net profits to
the City.
Process Used
According to State Statute, all expenditures from this fund must be for police,
fire and other emergency or public safety-related services, equipment, and
and training, excluding pension obligations, or qualifying public service
organizations.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Special Revenue Funds
Construction Seal Coating Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Other Uses
$ 5,157 $ 1,452
$ 1,452 $ 852
12,964
Actuate
> Adopted
Estimate
Adopted
Desd'n tion ''
2022
2023
2023
2024
Fund Balance, January 1
Revenues
Charges for Services
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Other Uses
$ 5,157 $ 1,452
$ 1,452 $ 852
12,964
10,000
13,500
10,000
728
500
500
500
13,692
10,500
14,000
10,500
10,500
13,692
14,000
10,500
18,849
11,952
15,452
11,352
17,397 10,000
Transfers Out - -
Total Expenditures and Other Uses: 17,397 10,000
Fund Balance, December 31 $ 1,452 $ 1,952
Change in Fund Balance $ (3,705) $ 500
-72% 34%
14,600 10,000
14,600
10,000
$ 852 $
1,352
$ (600) $
500
-41%
59%
N
O
Fund: Construction Seal Coating
Activity Type/Code: Special Revenue
Expenditure Highlights
The Construction Seal Coating Special Revenue Fund was established in
1996 and is utilized for the first application of crack seal and seal coat in new
developments.
Department Head: Dir of PW / City Engineer
General Activity Description
The Construction Seal Coating Special Revenue Fund accounts for contributions
associated with land development to be used for the respective developments
first application of crack seal and seal coat.
Process Used
The City has an annual crack seal and seal coat program. Currently the City
is divided into nine zones and these developments are done within four years of
being constructed. Crack sealing is completed one year prior to seal coating.
This allows the crack sealing material to cure and minimize bleed through once
seal coated.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
4
City of Andover
Special Revenue Funds
CARES Act / ARPA Funding
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Intergovernmental
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Purchased Services
Capital Outlay
Total Expenditures:
Other Uses
$ 13,844 $ 28,849 $ 28,849
1,834,877
1,663,448
Adopte8t
Estimate
Adopted
Desai tion s;e.
2022
"2023 :' .,
2023 -
2024
Fund Balance, January 1
Revenues
Intergovernmental
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Purchased Services
Capital Outlay
Total Expenditures:
Other Uses
$ 13,844 $ 28,849 $ 28,849
1,834,877
1,663,448
1,263,448
400,000
15,005
-
-
-
1,849,882
1,663,448
1,263,448
400,000
1,663,448
1,263,448
400,000
1,849,882
1,863,726
1,692,297
1,292,297
400,000
1,369,947
281,292
281,292
-
464,930
1,396,000
1,011,005
400,000
1,834,877
1,677,292
1,292,297
400,000
Transfers Out - - -
Total Expenditures and Other Uses: 1,834,877 1,677,292 1,292,297
Fund Balance, December 31 $ 28,849 $ 15,005 $
Change in Fund Balance $ 15,005 $ (13,844) $ (28,849)
108% -48% -100%
400,000
n/a
N
N
Fund: CARES Act / ARPA Funding
Activity Type/Code: Special Revenue
Expenditure EU2hliahts
In 2022, the ARPA Funding can be used to:
1. Support public health /safety response
2. Replace public sector revenue loss
3. Water and sewer infrastruction
4. Address negative economic impacts
5. Premium pay for essential workers
6. Broadband infrastructure
The current proposal includes:
Support public health / safety response
$ 200,000
Water infrastructure
2,075,738
Facility maintenance
945,875
New pedestrian trail
400,000
$ 3,621,613
Department Head: Finance Director
General Activity Description
The CARES Act / ARPA Funding Special Revenue Fund accounts for money
distributed to local governments to assist with the financial strain caused by
COVID-19.
Process Used
Federal guidance indicates that the City can have discretion to determine
what the funds can be used for based on compliance to the guidelines
provided. The CARES Act provides that payments from the fund may only
be used to cover costs that (1) are necessary expenditures incurred due to the
public health emergency with respect to the Coronavirus Disease 2019; (2)
were not accounted for in the budget most recently approved as of March 27,
2020 for the State or government; and (3) were incurred during the period that
begins on March 1, 2020 and ends on December 30, 2020.
On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into
law. ARPA is a $1.9 trillion package that includes direct relief to states,
counties, cities, and towns, as well as public utilities, libraries and transit
agencies. The City of Andover received approximately $3.6 million in two
distributions - July 2021 and July 2022.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
CITY OF ANDOVER, MINNESOTA
2024 ANNUAL BUDGET
N DEFINITIU'N.
w _ ,
A debt service fund accounts for the accumulation of resources for, and the payment of general long-term principal
and interest. Repayment of the debt through principal and interest payments to bond holders is backed by the full
faith and credit of the government unit.
N
.P
City of Andover
Debt Service Funds
2024 Budget Summary - All Debt Service Funds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 2,556,381 $ 3,491,233
3,738,045
(50,825)
3,687,220
908,443
4,595,663
7,152,044
2,110,000
1,291,283
5,200
3,406,483
254,328
3,660,811
$ 3,491,233
$ 934,852
37%
3,766,697
3,766,697
895,300
4,661,997
8,153,230
3,125,000
1,260,998
7,200
4,393,198
$ 3,491,233 $ 3,763,222
3,766,697
3,050
3,769,747
3,891,710
3,891,710
895,300 845,300
4,665,047
8,156,280
3,125,000
1,260,998
7,060
4,393,058
4,393,198 4,393,058
$ 3,760,032
$ 268,799
8%
$ 3,763,222
$ 271,989
8%
4,737,010
8,500,232
3,240,000
1,162,366
7,200
4,409,566
60,854
4,470,420
$ 4,029,812
$ 266,590
7%
Actual
I
Adopted;
Estimate
Adopted
Descri I
2022
2023' ''_
2023'
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 2,556,381 $ 3,491,233
3,738,045
(50,825)
3,687,220
908,443
4,595,663
7,152,044
2,110,000
1,291,283
5,200
3,406,483
254,328
3,660,811
$ 3,491,233
$ 934,852
37%
3,766,697
3,766,697
895,300
4,661,997
8,153,230
3,125,000
1,260,998
7,200
4,393,198
$ 3,491,233 $ 3,763,222
3,766,697
3,050
3,769,747
3,891,710
3,891,710
895,300 845,300
4,665,047
8,156,280
3,125,000
1,260,998
7,060
4,393,058
4,393,198 4,393,058
$ 3,760,032
$ 268,799
8%
$ 3,763,222
$ 271,989
8%
4,737,010
8,500,232
3,240,000
1,162,366
7,200
4,409,566
60,854
4,470,420
$ 4,029,812
$ 266,590
7%
N
Ul
City of Andover
Debt Service Funds
Certificates/Capital Notes - 2020A G.O. Equipment Certificate
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 376,219 $ 388,814 $ 388,814 $ 413,954
373,549
(6,529)
367,020
367,020
743,239
320,000
33,400
1,025
354,425
376,740
376,740
376,740
765,554
330,000
20,400
1,200
351,600
354,425 351,600
$ 388,814
$ 12,595
3%
$ 413,954
$ 25,140
6%
376,740
376,740
376,740
765,554
330,000
20,400
1,200
351,600
413,954
345,000
6,900
1,200
353,100
- 60,854
351,600 413,954
$ 413,954
$ 25,140
6%
$ (413,954)
-100%
Actual. s
= Adopted`
Estimate
Adopted
Desbn tion.`
' ,21)22
2023` C
2023;-,
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 376,219 $ 388,814 $ 388,814 $ 413,954
373,549
(6,529)
367,020
367,020
743,239
320,000
33,400
1,025
354,425
376,740
376,740
376,740
765,554
330,000
20,400
1,200
351,600
354,425 351,600
$ 388,814
$ 12,595
3%
$ 413,954
$ 25,140
6%
376,740
376,740
376,740
765,554
330,000
20,400
1,200
351,600
413,954
345,000
6,900
1,200
353,100
- 60,854
351,600 413,954
$ 413,954
$ 25,140
6%
$ (413,954)
-100%
Fund: 3214
Cost Center: 2020A G.O. Equipment Certificates Department Head: Finance Director
Activity Type/Code: Debt Service
Debt Service is scheduled as listed below:
Year Amount Principal Interest
2024 $ 351,900 $ 345,000 $ 6,900
Final payment to be made in 2024.
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City issued $1,310,000 of Capital Notes in 2020 to facilitate the
purchase of equipment.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
14
City of Andover
Debt Service Funds
Certificates/Capital Notes - 2021A G.O. Equipment Certificate
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 170,179
169,410
(2,601)
166,809
166,809
336,988
7,455
525
7,980
170,000
177,980
$ 159,008
$ (11,171)
n/a
$ 159,008 $ 159,008 $ 171,621
174,773
174,773
174,773
333,781
150,000
11,100
1,200
162,300
162,300
$ 171,481
$ 12,473
8%
174,773
174,773
174,773
333,781
150,000
11,100
1,060
162,160
162,160
$ 171,621
$ 12,613
8%
174,825
174,825
174,825
346,446
155,000
8,050
1,200
164,250
164,250
$ 182,196
$ 10,575
6%
Actual'
Adopted ';
Estimate
Adopted
Deseri tion<> :,
2022?
2023 " "I
2023i" <
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 170,179
169,410
(2,601)
166,809
166,809
336,988
7,455
525
7,980
170,000
177,980
$ 159,008
$ (11,171)
n/a
$ 159,008 $ 159,008 $ 171,621
174,773
174,773
174,773
333,781
150,000
11,100
1,200
162,300
162,300
$ 171,481
$ 12,473
8%
174,773
174,773
174,773
333,781
150,000
11,100
1,060
162,160
162,160
$ 171,621
$ 12,613
8%
174,825
174,825
174,825
346,446
155,000
8,050
1,200
164,250
164,250
$ 182,196
$ 10,575
6%
FA
Fund: 3215
Cost Center: 2021A G.O. Equipment Certificates Department Head: Finance Director
Activity Type/Code: Debt Service
Debt Service is scheduled as listed below:
Year Amount Principal Interest
2024 $ 163,050 $ 155,000 $ 8,050
2025 164,900 160,000 4,900
2026 166,650 165,000 1,650
$ 494,600 $ 480,000 $ 14,600
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City issued $630,000 of Capital Notes in 2021 to facilitate the
purchase of equipment.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
A
City of Andover
Debt Service Funds
Certificates/Capital Notes - 2024A G.O. Equipment Certificate
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
450,000
450,000
450,000
Expenditures
Debt Service
Principal -
Interest - -
Other - -
Total Expenditures: -
Other Uses
Operating Transfers Out - -
Total Expenditures and Other Uses: - -
Fund Balance, December 31 $ - $ - $ - $ 450,000
Change in Fund Balance $ $ $ - $ 450,000
n/a n/a n/a n/a
�Aotual
Adopted
Estimate
Adopted
Desc?i tion, .._,i , , i.
x,`2022 `,; .;,
! 2023-
2023<
2024
Fund Balance, January 1
Revenues
General Property Taxes
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
450,000
450,000
450,000
Expenditures
Debt Service
Principal -
Interest - -
Other - -
Total Expenditures: -
Other Uses
Operating Transfers Out - -
Total Expenditures and Other Uses: - -
Fund Balance, December 31 $ - $ - $ - $ 450,000
Change in Fund Balance $ $ $ - $ 450,000
n/a n/a n/a n/a
Fund: 3216
Cost Center: 2024 G.O. Equipment Certificates Department Head: Finance Director
Activity Type/Code: Debt Service
W
0
The projected Debt Service schedule is listed below:
Year
Amount
Principal
Interest
2024
$ -
$ -
$ -
2025
451,045
395,000
56,045
2026
419,470
380,000
39,470
2027
418,685
395,000
23,685
2028
417,892
410,000
7,892
$ 1,707,092
$ 1,580,000
$ 127,092
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City is planning to issue $1,580,000 of Capital Notes in 2024 to facilitate
the purchase of equipment.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Debt Service Funds
General Obligation Bonds - 2018A G.O. Capital Improvement Plan Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
w
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 372,030 $ 549,438
615,376
(7,736)
607,640
45,300
652,940
1,024,970
130,000
344,507
1,025
475,532
612,794
612,794
45,300
658,094
1,207,532
290,000
334,006
1,200
625,206
$ 549,438
612,794
450
613,244
45,300
658,544
1,207,982
290,000
334,006
1,200
625,206
$ 582,776
612,794
612,794
45,300
658,094
1,240,870
300,000
319,256
1,200
620,456
475,532 625,206 625,206 620,456
$ 549,438
$ 582,326
$ 582,776
Change in Fund Balance $ 177,408 $ 32,888 $ 33,338
48% 6% 6%
$ 620,414
$ 37,638
6%
Actual'
Adopted'
Estimate
Adopted
Desch tion
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
w
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 372,030 $ 549,438
615,376
(7,736)
607,640
45,300
652,940
1,024,970
130,000
344,507
1,025
475,532
612,794
612,794
45,300
658,094
1,207,532
290,000
334,006
1,200
625,206
$ 549,438
612,794
450
613,244
45,300
658,544
1,207,982
290,000
334,006
1,200
625,206
$ 582,776
612,794
612,794
45,300
658,094
1,240,870
300,000
319,256
1,200
620,456
475,532 625,206 625,206 620,456
$ 549,438
$ 582,326
$ 582,776
Change in Fund Balance $ 177,408 $ 32,888 $ 33,338
48% 6% 6%
$ 620,414
$ 37,638
6%
W
N
Fund: 3304
Cost Center: 2018A G.O. Capital Improvement Plan Bonds Department Head: Finance Director
Activity Type/Code: Debt Service
Debt Service is scheduled as listed below:
Year
Amount
Principal
Interest
2024
$ 619,256
$ 300,000
$ 319,256
2025
618,881
315,000
303,881
2026
622,631
335,000
287,631
2027
620,506
350,000
270,506
2028
626,206
370,000
256,206
2029
624,956
380,000
244,956
2030
623,406
390,000
233,406
2031
621,556
400,000
221,556
2032
624,331
415,000
209,331
2033
621,731
425,000
196,731
2034
623,756
440,000
183,756
2035
620,125
450,000
170,125
2036
620,538
465,000
155,538
2037
620,182
480,000
140,182
2038
619,338
495,000
124,338
2039
622,603
515,000
107,603
2040
619,969
530,000
89,969
2041
621,400
550,000
71,400
2042
621,800
570,000
51,800
2043
616,588
585,000
31,588
2044
620,675
610,000
10,675
$ 13,050,434 $ 9,370,000 $ 3,680,434
The Water and Sanitary Sewer Enterprise Funds will be paying a portion of the
annual debt for the new public works facilities.
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City issued $10,000,000 of Capital Improvement Plan bands in 2018
to facilitate the construction of additional public works facilities.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
w
w
City of Andover
Debt Service Funds
General Obligation Bonds - 2012C G.O. Taxable Abatement Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 432,369 $ 485,879 $ 485,879 $ 545,142
971,246
(2,779)
968,467
300,000
1,268,467
1,700,836
945,000
268,932
1,025
1,214,957
969,745
969,745
300,000
1,269,745
1,755,624
960,000
249,282
1,200
1,210,482
969,745
969,745
300,000
1,269,745
1,755,624
960,000
249,282
1,200
1,210,482
973,650
973,650
300,000
1,273,650
1,818,792
985,000
228,000
1,200
1,214,200
1,214, 957 1,210,482 1,210, 482 1,214, 200
$ 485,879
$ 53,510
12%
$ 545,142
$ 59,263
12%
$ 545,142
$ 59,263
12%
$ 604,592
$ 59,450
11%
Actual
Adopted.;:
Estirnate'
Adopted
Desch tion., ,,.,
^ 2022 ,.. ..,
2023 '
2023"
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 432,369 $ 485,879 $ 485,879 $ 545,142
971,246
(2,779)
968,467
300,000
1,268,467
1,700,836
945,000
268,932
1,025
1,214,957
969,745
969,745
300,000
1,269,745
1,755,624
960,000
249,282
1,200
1,210,482
969,745
969,745
300,000
1,269,745
1,755,624
960,000
249,282
1,200
1,210,482
973,650
973,650
300,000
1,273,650
1,818,792
985,000
228,000
1,200
1,214,200
1,214, 957 1,210,482 1,210, 482 1,214, 200
$ 485,879
$ 53,510
12%
$ 545,142
$ 59,263
12%
$ 545,142
$ 59,263
12%
$ 604,592
$ 59,450
11%
w
A
Fund: 3405
Cost Center: 2012C G.O. Abatement Bonds Department Head: Finance Director
Activity Type/Code: Debt Service
Debt Service is scheduled as listed below:
Year
Amount
Principal
Interest
2024
$ 1,213,000
$ 985,000
$ 228,000
2025
1,209,356
1,005,000
204,356
2026
1,208, 275
1,030,000
178,275
2027
1,205,250
1,055,000
150,250
2028
1,205,147
1,085,000
120,147
2029
1,212,675
1,125,000
87,675
2030
1,21,3,400
1,160,000
53,400
2031
1,218, 000
1,200,000
18,000
$ 9,685,103
$ 8,645,000
$ 1,040,103
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City sold $19,580,000 of Lease Revenue Bonds in 2004 to finance
the construction of a community center. Approximately 50% of the debt
will be paid for by a long-term lease arrangement with the YMCA of
Minneapolis. The YMCA will run a full service YMCA out of the Community
Center building. This issue will be used to advance refund the refunding
issues sold in 2006 and 2007 that refunded the 2004 issue.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
w
Ln
City of Andover
Debt Service Funds
General Obligation Bonds - 2019A G.O. Taxable Abatement Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 948,600
1,010,546
(15,831)
994,715
163,143
1,157,858
2,106,458
545,000
564,776
1,075
1,110,851
1,110,851
$ 995,607
$ 47,007
5%
995,607
1,028,782
1,028,782
150,000
1,178,782
2,174,389
570,000
536,900
1,200
1,108,100
1,108,100
$ 1,066,289
$ 70,682
7%
$ 995,607 $ 1,067,289
1,028,782
1,000
1,029,782
150,000
1,179,782
2,175,389
570,000
536,900
1,200
1,108,100
1,108,100
$ 1,067,289
$ 71,682
7%
1,028,783
1,028,783
150,000
1,178,783
2,246,072
600,000
507,650
1,200
1,108,850
1,108,850
$ 1,137,222
$ 69,933
7%
Actual ' :
Adopted
Estimate"Adopted
Descrs tion,: ,L
2022 „'
2023,
2023-
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Debt Service
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 948,600
1,010,546
(15,831)
994,715
163,143
1,157,858
2,106,458
545,000
564,776
1,075
1,110,851
1,110,851
$ 995,607
$ 47,007
5%
995,607
1,028,782
1,028,782
150,000
1,178,782
2,174,389
570,000
536,900
1,200
1,108,100
1,108,100
$ 1,066,289
$ 70,682
7%
$ 995,607 $ 1,067,289
1,028,782
1,000
1,029,782
150,000
1,179,782
2,175,389
570,000
536,900
1,200
1,108,100
1,108,100
$ 1,067,289
$ 71,682
7%
1,028,783
1,028,783
150,000
1,178,783
2,246,072
600,000
507,650
1,200
1,108,850
1,108,850
$ 1,137,222
$ 69,933
7%
Fund: 3406
Cost Center: 2019A G.O. Taxable Abatement Bonds Department Head: Finance Director
Activity Type/Code: Debt Service
Debt Service is scheduled as listed below:
Year
Amount
Principal
Interest
2024
$ 1,107,650
$ 600,000
$ 507,650
2025
1,106,900
630,000
476,900
2026
1,104,650
660,000
444,650
2027
1,105,775
695,000
410,775
2028
1,100,275
725,000
375,275
2029
1,106,850
765,000
341,850
2030
1,105,650
795,000
310,650
2031
1,103,250
825,000
278,250
2032
1,108,850
860,000
248,850
2033
1,107,675
885,000
222,675
2034
1,105,750
910,000
195,750
2035
1,108,000
940,000
168,000
2036
1,104,425
965,000
139,425
2037
1,105,025
995,000
110,025
2038
1,104,725
1,025,000
79,725
2039
1,103,525
1,055,000
48,525
2040
1,106,350
1,090,000
16,350
$18,795,325
$14,420,000
$ 4,375,325
The portion of park dedication fees collected will be used to offset the debt service
levy, not to exceed $1,000,000. Transfers to date are:
Year Amount
2020 $ 175,146
2021 202,604
2022 163,143
$ 540,893
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City sold $15,770,000 of Taxable Abatement Bonds in 2019 to finance
the expansion of the community center.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
w
V
City of Andover
Debt Service Funds
General Obligation Bonds - 2021A G.O. Street Reconstruction
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
597,918
(15,349)
582,569
400,000
982,569
982,569
69,557
525
70,082
70,082
$ 912,487
$ 912,487
n/a
$ 912,487 $ 912,487 $ 982,440
603,863
603,863
400,000
1,003,863
1,916,350
825,000
109,310
1,200
935,510
935,510
$ 980,840
$ 68,353
n/a
603,863
1,600
605,463
400,000
1,005,463
1,917,950
825,000
109,310
1,200
935,510
651,658
651,658
350,000
1,001,658
1,984,098
855,000
92,510
1,200
948,710
935,510 948,710
$ 982,440
$ 69,953
n/a
$ 1,035,388
$ 52,948
5%
'Adopted,
Estimate
Adopted
Desen tit
2022
2023." ' -
20231: -
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Operating Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Principal
Interest
Other
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
597,918
(15,349)
582,569
400,000
982,569
982,569
69,557
525
70,082
70,082
$ 912,487
$ 912,487
n/a
$ 912,487 $ 912,487 $ 982,440
603,863
603,863
400,000
1,003,863
1,916,350
825,000
109,310
1,200
935,510
935,510
$ 980,840
$ 68,353
n/a
603,863
1,600
605,463
400,000
1,005,463
1,917,950
825,000
109,310
1,200
935,510
651,658
651,658
350,000
1,001,658
1,984,098
855,000
92,510
1,200
948,710
935,510 948,710
$ 982,440
$ 69,953
n/a
$ 1,035,388
$ 52,948
5%
61
Fund: 3703
Cost Center: 2021A G.O. Street Reconstruction Department Head: Finance Director
Activity Type/Code: Debt Service
Debt Service is scheduled as listed below:
Year
Amount
Principal
Interest
2024
$ 947,510
$ 855,000
$ 92,510
2025
945,260
870,000
75,260
2026
942,710
885,000
57,710
2027
944,810
905,000
39,810
2028
951,135
925,000
26,135
2029
946,395
930,000
16,395
2030
945,640
940,000
5,640
$ 6,623,460
$ 6,310,000
$ 313,460
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City issued $7,135,000 of Street Reconstruction Bonds in 2021 to
facilitate the reconstruction of streets.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
w
kD
City of Andover
Debt Service Funds
General Obligation Bonds - 2010A G.O. Open Space Referendum Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
ActuaR ; -
Adopted;;
Estimate
Adopted
.,.Description
2022
2023"
2023 ' '
2024
Fund Balance, January 1
$
256,984
$ -
$ - $
Revenues
Investment Income
-
-
Other Sources
Operating Transfers In
-
- -
Total Revenues and Other Sources:
-
-
-
Total Available:
256,984
-
Expenditures
Debt Service
Principal
170,000
Interest
2,656
-
Other
-
-
-
Total Expenditures:
172,656
-
- -
Other Uses
Operating Transfers Out
84,328
-
Total Expenditures and Other Uses:
256,984
-
- -
Fund Balance, December 31
$
-
$ -
$
Change in Fund Balance
$
(256,984)
$ -
$ $ -
-100%
n/a
n/a n/a
Fund: 3901
Cost Center: 2010A G.O. Open Space Referendum Bonds Department Head: Finance Director
Activity Type/Code: Debt Service
Final payment was made in 2022.
A
O
General Activity Description
To account for the payment of principal and interest on long-term debt.
Process Used
The City sold $1,660,000 of Open Space Referendum Bonds in 2010 to
finance the purchase of land to remain as open space.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
CITY OF ANDOVER, MINNESOTA
2024 ANNUAL BUDGET
A
D� ;FINITiON.. .
Capital Projects Funds can be used to account for acquisition or construction of major capital facilities financed
mainly with governmental fund resources, general obligation debt, special assessments, special assessment debt,
grants, or other resources that are not part of proprietary funds or trust funds.
City of Andover
Capital Projects Funds
2024 Budget Summary - All Capital Projects Funds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Tax Increments
Special Assessments
Intergovernmental
Investment Income
User Charges
Miscellaneous
Total Revenues:
Other Sources
a Transfers In
N Bond Proceeds
Proceeds from Sale of Capital Assets
Total Other Sources:
Total Revenues and Other Sources:
Total Available:
Expenditures
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 38,572,622 $ 38,834,582 $ 38,834,582 $ 34,436,950
2,153,739
Actual-
Adopted"
Estimate
Adopted
Descri tidn .'
2022'
2023<
2023
2024
Fund Balance, January 1
Revenues
General Property Taxes
Tax Increments
Special Assessments
Intergovernmental
Investment Income
User Charges
Miscellaneous
Total Revenues:
Other Sources
a Transfers In
N Bond Proceeds
Proceeds from Sale of Capital Assets
Total Other Sources:
Total Revenues and Other Sources:
Total Available:
Expenditures
Purchased Services
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 38,572,622 $ 38,834,582 $ 38,834,582 $ 34,436,950
2,153,739
2,374,598
2,374,598
2,434,438
94,701
100,000
100,000
100,475
709,864
1,963,000
1,958,000
1,301,000
789,258
8,619,954
1,652,342
7,571,040
(878,743)
107,500
223,100
97,500
3,614,893
384,911
684,438
409,490
246,752
520,000
152,665
295,000
6,730,464
14,069,963
7,145,143
12,208,943
1,385,228
708,300
708,300
969,854
-
-
-
1,580,000
163,823
-
65,615
-
1,549,051
708,300
773,915
2,549,854
8,279,515
14,778,263
7,919,058
14,758,797
46,852,137
53,612,845
46,753,640
49,195,747
30,503
5,292,440
1,978,592
7,301,535
716,020
8,017,555
$ 38,834,582
10,056,000
10,288,500
20,344,500
683,945
21,028,445
$ 32,584,400
Change in Fund Balance $ 261,960 $ (6,250,182)
1 % -16%
10,028,018
1,604,727
11,632,745
683,945
12,316,690
$ 34,436,950
$ (4,397,632)
-11%
94,000
7,720,893
13,038,000
20,852,893
995,227
21,848,120
$ 27,347,627
$ (7,089,323)
-21%
City of Andover
Capital Projects Funds
Water Trunk Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Special Assessments
Intergovernmental
Investment Income
User Charges
Total Revenues:
Other Sources
Transfers In
A
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ '6,631,886 $ 8,196,236 $ 8,196,236 $ 7,640,429
4,113
52,196
(213,060)
1,681,295
1,524,544
300,000
1,824,544
5,000
7,000,000
25,000
85,779
7,115,779
300,000
7,415,779
8,456,430 15,612,015
93,893
13,424
107,317
152,877
260,194
$ 8,196,236
$ 1,564,350
24%
310,000
7,780,000
8,090,000
133,945
8,223,945
$ 7,388,070
$ (808,166)
-10%
5,000
25,000
338,138
368,138
300,000
668,138
8,864,374
310,000
780,000
1,090,000
133,945
1,223,945
$ 7,640,429
$ (555,807)
-7%
25,000
6,100,000
25,000
89,205
6,239,205
300,000
6,539,205
14,179,634
195,000
9,340,000
9,535,000
294,227
9,829,227
$ 4,350,407
$ (3,290,022)
-43%
Actual
Adopted
Estimate -
Adopted
Description
2022 "
2023
2023
2024
Fund Balance, January 1
Revenues
Special Assessments
Intergovernmental
Investment Income
User Charges
Total Revenues:
Other Sources
Transfers In
A
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ '6,631,886 $ 8,196,236 $ 8,196,236 $ 7,640,429
4,113
52,196
(213,060)
1,681,295
1,524,544
300,000
1,824,544
5,000
7,000,000
25,000
85,779
7,115,779
300,000
7,415,779
8,456,430 15,612,015
93,893
13,424
107,317
152,877
260,194
$ 8,196,236
$ 1,564,350
24%
310,000
7,780,000
8,090,000
133,945
8,223,945
$ 7,388,070
$ (808,166)
-10%
5,000
25,000
338,138
368,138
300,000
668,138
8,864,374
310,000
780,000
1,090,000
133,945
1,223,945
$ 7,640,429
$ (555,807)
-7%
25,000
6,100,000
25,000
89,205
6,239,205
300,000
6,539,205
14,179,634
195,000
9,340,000
9,535,000
294,227
9,829,227
$ 4,350,407
$ (3,290,022)
-43%
Fund: 4110
Cost Center: Water Trunk
Activity Type/Code: Capital Projects
Expenditure FU2hli2hts
Projects planned for 2024 include:
New Development Projects $ 65,000
Water Main Gate Valve Replacement 100,000
Water Main Improvements 3,000,000
Fiber Optic Conduit Installation 240,000
Rural Reserve - Area Analysis & Sanitary Sewer 30,000
Red Oaks Manor Water Main Replacement 6,100,000
$ 9,535,000
Projects planned for 2023 include:
New Development Projects $ 60,000
Water Main Gate Valve Replacement 250,000
P Water Main Improvements 780,000
a Red Oaks Manor Water Main Replacement 7,000,000
$ 8,090,000
* Project was moved to 2024.
A portion of the connection fee is used to support the Water Treatment
Plant and is transferred to the Water Enterprise Fund.
Department Head: City Engineer
General Activity Description
The Water Trunk Capital Projects Fund accounts for water access fees
and trunk improvements as part of development.
Process Used
The water system is continually reviewed by the Engineering and Water
Departments through studies of service, water quality, and future system
expansion or improvements.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
Sewer Trunk Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Special Assessments
Investment Income
User Charges
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Ln
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 7,889,281 $ 8,207,796 $ 8,207,796 $ 8,513,796
10,971
(220,494)
281,083
71,560
400,000
471,560
8,360,841
1,668
151,377
153,045
5,000
50,000
13,832
68,832
400,000
468,832
8,676,628
205,000
205,000
50,000
61,000
111,000
400,000
511,000
8,718,796
205,000
205,000
20,000
50,000
14,385
84,385
400,000
484,385
8,998,181
335,000
335,000
153,045 205,000 205,000 335,000
$ 8,207,796
$ 318,515
4%
$ 8,471,628 $ 8,513,796 $ 8,663,181
$ 263,832 $ 306,000 $ 149,385
3% 4% 2%
Actual b
Adopted
Estimate
Adopted
Description, '
2022
2023
2023
2024
Fund Balance, January 1
Revenues
Special Assessments
Investment Income
User Charges
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Ln
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 7,889,281 $ 8,207,796 $ 8,207,796 $ 8,513,796
10,971
(220,494)
281,083
71,560
400,000
471,560
8,360,841
1,668
151,377
153,045
5,000
50,000
13,832
68,832
400,000
468,832
8,676,628
205,000
205,000
50,000
61,000
111,000
400,000
511,000
8,718,796
205,000
205,000
20,000
50,000
14,385
84,385
400,000
484,385
8,998,181
335,000
335,000
153,045 205,000 205,000 335,000
$ 8,207,796
$ 318,515
4%
$ 8,471,628 $ 8,513,796 $ 8,663,181
$ 263,832 $ 306,000 $ 149,385
3% 4% 2%
Fund: 4120
Cost Center: Sewer Trunk
Activity Type/Code: Capital Projects
Expenditure Hiehliehts
Projects planned for 2024 include:
New Development Projects
Fiber Optic Conduit Installation
Rural Reserve - Area Analysis & Sanitary Sewer
Sanitary Sewer Flow Meters
Projects planned for 2023 include:
New Development Projects
New - Backup Generator at Lift Station #5
A
01
$ 135,000
60,000
45,000
95,000
$ 335,000
$ 130,000
75,000
$ 205,000
Department Head: City Engineer
General Activity Desciption
The Sewer Trunk Capital Projects Fund accounts for access fees and
sanitary sewer improvements. City sewage flows through a pipe and lift
station system to a large sewer interceptor, which is then carried to a
metro treatment plant.
Process Used
The Sewer and Engineering Departments continually review the system
to determine the proper sizing of pipes and lift stations to process sewage.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
Road and Bridge Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Special Assessments
Intergovernmental
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources
Total Available:
Expenditures
Other Services and Charges
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 9,624,363 $ 11,450,951 $ 11,450,951 $ 11,567,374
1,511,780
691,255
576,233
(302,562)
2,476,706
7,400
2,484,106
12,108,469
657,518
1,729,598
1,950,000
1,546,204
5,225,802
8,300
5,234,102
16,685,053
5,086,497
- 200,000
657,518 5,286,497
$ 11,450,951
$ 1,826,588
19%
$ 11,398,556
$ (52,395)
0%
1,729,598
1,950,000
1,640,022
75,000
5,394,620
8,300
5,402,920
16,853,871
5,086,497
200,000
5,286,497
$ 11,567,374
$ 116,423
1%
1,764,438
1,253,000
1,471,040
4,488,478
8,000
4,496,478
16,063,852
6,864,000
200,000
7,064,000
$ 8,999,852
$ (2,567,522)
-22%
gdtual
adopted"
Estimate
adopted
ription ..
-,:2022:
2023
2023
2024
Fund Balance, January 1
Revenues
General Property Taxes
Special Assessments
Intergovernmental
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources
Total Available:
Expenditures
Other Services and Charges
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 9,624,363 $ 11,450,951 $ 11,450,951 $ 11,567,374
1,511,780
691,255
576,233
(302,562)
2,476,706
7,400
2,484,106
12,108,469
657,518
1,729,598
1,950,000
1,546,204
5,225,802
8,300
5,234,102
16,685,053
5,086,497
- 200,000
657,518 5,286,497
$ 11,450,951
$ 1,826,588
19%
$ 11,398,556
$ (52,395)
0%
1,729,598
1,950,000
1,640,022
75,000
5,394,620
8,300
5,402,920
16,853,871
5,086,497
200,000
5,286,497
$ 11,567,374
$ 116,423
1%
1,764,438
1,253,000
1,471,040
4,488,478
8,000
4,496,478
16,063,852
6,864,000
200,000
7,064,000
$ 8,999,852
$ (2,567,522)
-22%
9
Fund: 4140
Cost Center: Road and Bridge
Activity Type/Code: Capital Projects
Expenditure Hi2hHehts
Some of the major 2024 projects are as follows:
Annual Street Crack Seal
Pedestrian Trail Maintenance
Curb, Sidewalk & Ped Ramp Replacement
Annual Pavement Markings
Gravel Road Improvements
Annual Street Reconstruction
Pavement Rejuvenator Application
Street Full Depth Reclamation
Rural Reserve - Area Analysis & Sanitary Sewer
MSA - New & Reconstruct Routes
MSA - Intersection Upgrades
MSA - Mill & Overlay
Some of the major 2023 projects are as follows:
Annual Street Crack Seal
Pedestrian Trail Maintenance
Curb, Sidewalk & Ped Ramp Replacement
Annual Pavement Markings
Gravel Road Improvements
New - Unmanned Aerial Vehicle
Street Mill & Overlay
Street Full Depth Reclamation
MSA - New & Reconstruct Routes
MSA - Mill & Overlay
$ 200,000
64,000
115,000
64,000
21,000
2,400,000
150,000
2,460,000
75,000
650,000
285,000
380,000
$ 6,864,000
$ 190,000
62,000
110,000
62,000
20,000
6,000
1,798,000
701,497
1,600,000
537,000
$ 5,086,497
Department Head: City Engineer
General Activity Description
The Road and Bridge Fund accounts for road projects and the Pavement
Management Program.
Process Used
Construction projects are identified by the capital improvement process
and contained in the five-year Capital Improvement Plan (CIP). The
council approves the CIP annually, thereby initiating a process of feasibility
study, preparation of plans and specifications, public hearings, ordering of
the project, bidding the project and construction.
This fund also accounts for the pavement management program, which
includes annual seal coating, crack sealing and overlays for roads.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
Park Dedication Projects
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
User Charges
Miscellaneous
Total Revenues:
Other Sources
Transfers In
� A
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 1,018,691 $ 1,966,548 $ 1,966,548 $ 1,964,848
14,725
(49,930)
1,360,540
13,515
1,338,850
1,338,850
2,357,541
227,850
227,850
163,143
390,993
$ 1,966,548
$ 947,857
93%
15,000
240,300
255,300
255,300
2,221,848
25,000
140,000
165,000
150,000
315,000
$ 1,906,848
15,000
10,000
240,300
10,000
275,300
275,300
2,241,848
25,000
102,000
127,000
150,000
277,000
$ 1,964,848
$ (59,700) $ (1,700)
-3% 0%
15,000
253,950
25,000
293,950
293,950
2,258,798
25,000
582,000
607,000
150,000
757,000
$ 1,501,798
$ (463,050)
-24%
Actual
Adopted
Estimate
Adopted
'Description
2022 '
'2023
'2023
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
User Charges
Miscellaneous
Total Revenues:
Other Sources
Transfers In
� A
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 1,018,691 $ 1,966,548 $ 1,966,548 $ 1,964,848
14,725
(49,930)
1,360,540
13,515
1,338,850
1,338,850
2,357,541
227,850
227,850
163,143
390,993
$ 1,966,548
$ 947,857
93%
15,000
240,300
255,300
255,300
2,221,848
25,000
140,000
165,000
150,000
315,000
$ 1,906,848
15,000
10,000
240,300
10,000
275,300
275,300
2,241,848
25,000
102,000
127,000
150,000
277,000
$ 1,964,848
$ (59,700) $ (1,700)
-3% 0%
15,000
253,950
25,000
293,950
293,950
2,258,798
25,000
582,000
607,000
150,000
757,000
$ 1,501,798
$ (463,050)
-24%
Ln
0
Fund: 4150
Cost Center: Park Dedication Projects
Activity Type/Code: Capital Projects
Expenditure Hiahliahts
2024 Projects include:
Annual Miscellaneous Projects
$ 25,000
Pine Hills North - Building / Shelter
425,000
Park Irrigation Improvements
27,000
Hills of Bunker Lake West Park - Parking Lot Paving
130,000
2024
$ 607,000
2023 Projects include:
Annual Miscellaneous Projects
$ 25,000
Hidden Creek North - Shelter
40,000
Lunds North - Playground Equipment
50,000
Pine Hills North - Building / Shelter
50,000
2024
$ 165,000
A portion of park dedication fees collected will be used to offset the debt service
levy for the Community Center expansion, not to exceed $1,000,000.
2020 $
175,146
2021
202,604
2022
163,143
2023
150,000
2024
150,000
$
840,893
Department Head: City Engineer
General Activity Desciption
The Park Dedication Fund accounts for contributions associated with
land development to be used for constructing and upgrading the City's
park system.
Process Used
The Park and Recreation Commission evaluates the needs of the
community with regard to park and recreation facilities.
Recommendations are made to the City Council and projects are then
placed into the annual City Capital Improvement Plan.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
Ln
r
City of Andover
Capital Projects Funds
Building Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 751,054 $ 694,265 $ 694,265 $ 543,765
353,403
(17,663)
335,740
335,740
1,086,794
151,003
241,526
392,529
392,529
$ 694,265
$ (56,789)
-8%
355,000
355,000
355,000
1,049,265
500,000
500,000
500,000
$ 549,265
$ (145,000)
-21%
355,000
5,000
360,000
360,000
1,054,265
510,500
510,500
510,500
$ 543,765
$ (150,500)
-22%
355,000
355,000
355,000
898,765
287,000
140,000
427,000
427.000
$ 471,765
$ (72,000)
-13%
Actual
AdoptetlEsti
"mate
Adopted
Desch tion
2022
2023
2023
2024
Fund Balance, January 1
Revenues
General Property Taxes
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 751,054 $ 694,265 $ 694,265 $ 543,765
353,403
(17,663)
335,740
335,740
1,086,794
151,003
241,526
392,529
392,529
$ 694,265
$ (56,789)
-8%
355,000
355,000
355,000
1,049,265
500,000
500,000
500,000
$ 549,265
$ (145,000)
-21%
355,000
5,000
360,000
360,000
1,054,265
510,500
510,500
510,500
$ 543,765
$ (150,500)
-22%
355,000
355,000
355,000
898,765
287,000
140,000
427,000
427.000
$ 471,765
$ (72,000)
-13%
Fund: 4160
Cost Center: Building Fund
Activity Type/Code: Capital Projects
Expenditure I3iah1iehts
Projects planned for 2024 include:
Annual parking lot maintenance $ 90,000
Replacement - Carpet / Tile 30,000
Replacement - Emergency Generator CH 70,000
Replacement - Garage Door Springs FS #1 25,000
Replacement - Roof Top Package Units 9 - 16 CH 112,000
City Hall Remodel 100,000
$ 427,000
Projects planned for 2023 include:
Ln Annual parking lot maintenance
$ 170,000
^' City -Wide Facilities Space Study
115,000
Replacement - Emergency Generator FS #1
50,000
Replacement - Tube Heaters FS #1
35,000
Replacement - Roof Top Package Units 1 - 8 CH
120,000
Replacement - Furnace FS #3
10,000
$ 500,000
Department Head: Finance Director
General Activity Description
The Building Fund accounts for miscellaneous building improvement
projects for all facilities, including land acquisitions.
Process Used
Facilities are reviewed annually for non-recurring repairs or for future
facility needs.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
Ln
w
City of Andover
Capital Projects Funds
Trail & Transportation
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Investment Income
User Charges
Total Revenues:
Other Sources
Transfers In
Proceeds from Sale of Capital Assets
Total Other Sources:
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
$ 249,245 $ 1,026,488 $ 1,026,488 $ 1,076,488
(24,302)
291,975
267,673
400,000
113,710
513,710
781,383
1,030,628
4,140
4,140
140
Fund Balance, December 31 $ 1,026,488
Change in Fund Balance $ 777,243
312%
45,000
45,000
45,000
1,071,488
950,000
950,000
950,000
$ 121,488
$ (905,000)
-88%
5,000
45,000
50,000
50,000
1,076,488
$ 1,076,488
$ 50,000
5%
51,950
51,950
51,950
1,128,438
230,000
230,000
230,000
$ 898,438
$ (178,050)
-17%
Actual '
Adopted
Estimate
Adopted
Description,
2022
2023'
2023 -
2024
Fund Balance, January 1
Revenues
Investment Income
User Charges
Total Revenues:
Other Sources
Transfers In
Proceeds from Sale of Capital Assets
Total Other Sources:
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
$ 249,245 $ 1,026,488 $ 1,026,488 $ 1,076,488
(24,302)
291,975
267,673
400,000
113,710
513,710
781,383
1,030,628
4,140
4,140
140
Fund Balance, December 31 $ 1,026,488
Change in Fund Balance $ 777,243
312%
45,000
45,000
45,000
1,071,488
950,000
950,000
950,000
$ 121,488
$ (905,000)
-88%
5,000
45,000
50,000
50,000
1,076,488
$ 1,076,488
$ 50,000
5%
51,950
51,950
51,950
1,128,438
230,000
230,000
230,000
$ 898,438
$ (178,050)
-17%
Fund: 4170
Cost Center: Trail & Transportation
Activity Type/Code: Capital Projects
Expenditure Hf214li2hts
Projects planned for 2023 include:
8' Bituminous Trail along Crosstown Blvd -
Hanson Blvd to Xeon St $ 500,000
8' Bituminous Trail along 7th Ave -
143rd Ave to 7th Ave frontage road 130,000
ARPA Special Revenue Fund (400,000)
$ 230,000
2023 planned projects were cancelled and re-evaluated for 2024.
8' Bituminous Trail along Crosstown Blvd -
Xeon St to railroad tracks $ 320,000
Railroad tracks to 157th Ave 575,000
Ln
157th Ave to 159th Ave 455,000
ARPA Special Revenue Fund (400,000)
$ 950,000
Department Head: Dir of PW / City Engineer
General Activity Description
The Trail and Transportation Capital Projects Fund accounts for contributions
associated with land development to be used for constructing and upgrading
the City's Trail System.
Process Used
The Park and Recreation Commission evaluates the needs of the community
with regard to trail facilities. Recommendations are made to the City Council
and projects are then placed into the annual City Capital Improvement Plan.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
Capital Equipment Reserve
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
General Property Taxes
Intergovernmental
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
N Proceeds from Sale of Capital Assets
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 1,928,097 $ 1,729,350 $ 1,729,350 $ 1,597,950
273,831
160,829
(49,459)
77,608
462,809
107,828
50,113
620,750
2,548,847
240,956
578,541
819,497
275,000
73,750
348,750
348,750
2,078,100
50,000
413,500
463,500
275,000
12,320
10,000
22,665
319,985
65,615
385,600
2,114,950
50,000
467,000
517,000
300,000
300,000
261,854
561,854
2,159,804
50,000
326,000
376,000
819,497 463,500 517,000 376,000
$ 1,729,350
$ 1,614,600
Change in Fund Balance $ (198,747) $ (114,750)
-10% -7%
$ 1,597,950 $ 1,783,804
$ (131,400) $ 185,854
-8% 12%
Actual'
Adopted
Estimate.
Adopted
Descri tion;
2022 -
2023
2023.
2024
Fund Balance, January 1
Revenues
General Property Taxes
Intergovernmental
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
N Proceeds from Sale of Capital Assets
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
$ 1,928,097 $ 1,729,350 $ 1,729,350 $ 1,597,950
273,831
160,829
(49,459)
77,608
462,809
107,828
50,113
620,750
2,548,847
240,956
578,541
819,497
275,000
73,750
348,750
348,750
2,078,100
50,000
413,500
463,500
275,000
12,320
10,000
22,665
319,985
65,615
385,600
2,114,950
50,000
467,000
517,000
300,000
300,000
261,854
561,854
2,159,804
50,000
326,000
376,000
819,497 463,500 517,000 376,000
$ 1,729,350
$ 1,614,600
Change in Fund Balance $ (198,747) $ (114,750)
-10% -7%
$ 1,597,950 $ 1,783,804
$ (131,400) $ 185,854
-8% 12%
Fund: 4180
Cost Center: Capital Equipment Reserve
Activity Type/Code: Capital Projects
Expenditure HiEhliahts
Projects outlined in the 2024 - 2028 CIP for year 2024 using the Capital
Equipment Reserve Capital Projects Fund include:
Replacement - 800 MHz Radios
$ 50,000
Replacement - Survey Equipment
36,000
Replacement - Siren Transmitter Equipment
140,000
Replacement - Toro Groundmaster #561
60,000
Replacement - One Ton Truck w/ Plow #569
90,000
New -A/C Recycling Machine
$ 376,000
Using 2023 Capital Projects Reserve / levy:
Replacement - Data SAN (Storage Area Network)
$ 30,000
rn New - First Response Vehicle
75,000
Replacement - UT -10 #4810
65,000
New - zero turn mower
15,000
Replacement - Bobcat S185 #120
70,000
New -A/C Recycling Machine
11,000
Replacement - 800 MHz Radios
50,000
Dalske Preserve - Boardwalk (not moving forward)
147,500
$ 463,500
In 2023, a trail machine was advanced funded to be reimbursed
from the proposed 2024 General Obligation Equipment Certificate.
Department Head: Finance Director
General Activity Description
Resources for this fund come from residual fund transfers, interest earnings,
and property tax (capital) levy.
Process Used
During the budget processes, it was determined that various capital
expenditures were necessary. The Andover Management Team and Andover
Vehicle Purchasing Committee reviewed departmental needs and prioritized
capital needs.
ADOPTED 2024 BUDGET
CITY OP ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
2021A G.O. Equipment Certificate
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Investment Income
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Ln
Expenditures
Capital Outlay
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 642,333 $ 50,127 $ 50,127 $
3,668
170,000
173,668 -
816,001 50,127
765,874
600
600
727
50,727
765,874 - 50,727 -
$ 50,127 $ 50,127 $ - $
$ (592,206) $ - $ (50,127) $
-92% 0% -100% n/a
^' Actual- f
Adopted
Estimate
Adopted
Descri tion. - :
2022
2023
2023
2024
Fund Balance, January 1
Revenues
Investment Income
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Ln
Expenditures
Capital Outlay
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 642,333 $ 50,127 $ 50,127 $
3,668
170,000
173,668 -
816,001 50,127
765,874
600
600
727
50,727
765,874 - 50,727 -
$ 50,127 $ 50,127 $ - $
$ (592,206) $ - $ (50,127) $
-92% 0% -100% n/a
Fund: 4215
Cost Center: 2021A G.O. Equipment Certificates
Activity Type/Code: Capital Projects
Expenditure Hizhliahts
The following is a list of equipment planned to be purchased with a 2021 G.O
Equipment Certificate.
Vehicle / Equipment Replacements:
New - First Response Vehicle
New - Zero Turn Mower
Replacement - Large Capacity Mower #585
New - Dump Truck w/ Snow Removal Equipment
Replacement - Asphalt Roller
Replacement - Dump Truck w/ Snow Removal Equipment
Replacement - Pickup Truck #6
$ 70,000
10,000
130,000
250,000
20,000
255,000
50,000
$ 785,000
Department Head: Finance Director
General Activity Description
This fund accounts for major capital equipment purchases. Resources
for the capital equipment come from the issuance of equipment notes.
The notes are typically of a 5 -year duration and debt service is funded via
the annual tax levy.
Process Used
During the 2022 budget process, it was determined that various capital
equipment was necessary.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
2024 G.O. Equipment Certificate
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Investment Income
Other Sources
Bond Proceeds
Total Revenues and Other Sources:
Total Available:
1,580,000
1,580,000
1,580,000
e Expenditures
Purchased Services - - 94,000
Capital Outlay - - 1,285,000
Total Expenditures: - - - 1,379,000
Other Uses
Operating Transfers Out - - - 201,000
Total Expenditures and Other Uses: - - - 1,580,000
Fund Balance, December 31 $ - $ - $ - $ -
Change in Fund Balance $ $ - $ - $
n/a n/a n/a n/a
-Adtual'-
Adopted..,
Estimate
Adopted
Descn t"-
2022
2023
2023
2024
Fund Balance, January 1
Revenues
Investment Income
Other Sources
Bond Proceeds
Total Revenues and Other Sources:
Total Available:
1,580,000
1,580,000
1,580,000
e Expenditures
Purchased Services - - 94,000
Capital Outlay - - 1,285,000
Total Expenditures: - - - 1,379,000
Other Uses
Operating Transfers Out - - - 201,000
Total Expenditures and Other Uses: - - - 1,580,000
Fund Balance, December 31 $ - $ - $ - $ -
Change in Fund Balance $ $ - $ - $
n/a n/a n/a n/a
Fund: 4216
Cost Center: 2024 G.O. Equipment Certificates
Activity Type/Code: Capital Projects
Expenditure Hiahliahts
The following is a list of equipment planned to be purchased with a 2024 G.O.
Equipment Certificate.
Vehicle / Equipment Replacements:
Replacement - Fire Engine 31 #4800 $ 970,000
Replacement - Dump Truck w/ Snow Removal #200 315,000
New - Trail Machine -
$ 1,285,000
The new trail machine was purchased in 2023 with a reimbursement
resolution in place to reimburse the Capital Equipment Reserve Capital
Projects Fund ($201,000) from the bond proceeds to take advantage of
some cost savings.
Department Head: Finance Director
General Activity Description
This fund accounts for major capital equipment purchases. Resources
for the capital equipment come from the issuance of equipment notes.
The notes are typically of a 5 -year duration and debt service is funded via
the annual tax levy.
Process Used
During the 2024 budget process, it was determined that various capital
equipment was necessary.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
2018A G.O. Capital Improvement Plan Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Actual -`
Adopted
Estimate
Adopted
Descri tion
2022 -
2023
2023
2024
Fund Balance, January 1
$
30,396
$ -
$ -
$ -
Revenues
Investment Income
107
-
-
Other Sources
Transfers In
-
-
-
Total Revenues and Other Sources:
107
-
-
-
Total Available:
30,503
-
-
Expenditures
Purchased Services
30,503
-
Other Uses
Operating Transfers Out
-
-
-
-
Total Expenditures and Other Uses:
30,503
-
-
Fund Balance, December 31
$
-
$ -
$ -
$
Change in Fund Balance
$
(30,396)
$ -
$
$
-100%
n/a
n/a
n/a
Fund: 4303
Cost Center: 2018A G.O. Capital Improvement Plan Bonds
Activity Type/Code: Capital Projects
Expenditure 13iehtiQhts
It is anticipated that architectural fees and construction would cost about
$10,300,000. The land was purchased in previous years in anticipation of
relocating the Maintenance Garage and Cost Storage Building in this area.
The fund was closed in 2022.
rn
N
Department Head: Finance Director
General Activity Description
This fund was created to account for the construction of the Maintenance
Garage and Cold Storage Building on the west side of the city campus.
The City issued 2018A G.O. Capital Improvement Plan Bonds in the
amount of $10,000,000 to finance the construction.
Process Used
During the master campus study / analysis, it was determined that a new
maintenance garage was needed with all the additional equipment that
has been added, in addtion to, the size of the vehicles. Also needed is
a structure to house all the seasonal equipment that doesn't currently
fit into a building, which would increase the longevity of the equipment.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
Tax Increment Projects
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Tax Increments
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Q, Total Revenues and Other Sources:
w
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
$ 1,406,384 $ 970,460 $ 970,460 $ 952,460
94,701
(30,098)
155,629
220,232
220,232
1,626,616
656,156
656,156
100,000
20,000
520,000
640,000
640,000
1,610,460
258,000
800,000
1,058,000
100,000
20,000
120,000
240,000
240,000
1,210,460
258,000
258,000
656,156 1,058,000 258,000
Fund Balance, December 31 $ 970,460
Change in Fund Balance $ (435,924)
-31%
$ 552,460
$ (418,000)
-43%
$ 952,460
$ (18,000)
-2%
100,475
20,000
270,000
390,475
390,475
1,342,935
299,893
800,000
1,099,893
1,099,893
$ 243,042
$ (709,418)
-74%
Actual
Estimate
Adopted
Description .
2022'1-1
2023
2023
2024
Fund Balance, January 1
Revenues
Tax Increments
Investment Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Q, Total Revenues and Other Sources:
w
Total Available:
Expenditures
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
$ 1,406,384 $ 970,460 $ 970,460 $ 952,460
94,701
(30,098)
155,629
220,232
220,232
1,626,616
656,156
656,156
100,000
20,000
520,000
640,000
640,000
1,610,460
258,000
800,000
1,058,000
100,000
20,000
120,000
240,000
240,000
1,210,460
258,000
258,000
656,156 1,058,000 258,000
Fund Balance, December 31 $ 970,460
Change in Fund Balance $ (435,924)
-31%
$ 552,460
$ (418,000)
-43%
$ 952,460
$ (18,000)
-2%
100,475
20,000
270,000
390,475
390,475
1,342,935
299,893
800,000
1,099,893
1,099,893
$ 243,042
$ (709,418)
-74%
o+
A
Fund: 4501
Cost Center: Tax Increment Projects
Activity Type/Code: Capital Projects
Expenditure IiiehliEhts
2024 Budgeted expenditures include:
Redevelopment Site Purchases $ 800,000
Pay -As -You -Go Note 69,893
Rental Property Expenditures 130,000
TIF Administration 100,000
$ 1,099,893
2023 Budgeted expenditures include:
Redevelopment Site Purchases $ 800,000
Pay -As -You -Go Note 65,000
Rental Property Expenditures 150,000
TIF Administration 43,000
$ 1,058,000
TIF District 1-1 was decertified in 2012 and TIF District 1-2 was decertified in 2014.
TIF District 1-3 and TIF District 1-4 was decertified in 2016.
Department Head: Finance Director
General Activity Description
The Tax Increment Projects Fund accounts for activities in TIF districts
1-1, 1-2, 1-3, 1-4, 1-5 and 1-6 and all TIF land sales and expenditures to
reach the goals of the TIF district plans.
Process Used
Promotion and expansion of the commercial / industrial tax base through
redevelopment of land.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
M
Ln
City of Andover
Capital Projects Funds
Permanent Improvement Revolving
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Special Assessments
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 1,204,389 $ 782,840 $ 782,840 $ 579,840
3,525
(23,035)
(19,510)
(19,510)
1,184,879
2,039
400,000
402,039
$ 782,840
$ (421,549)
-35%
3,000
2,500
5,500
5,500
788,340
200,000
200,000
$ 588,340
$ (194,500)
-25%
3,000
2,500
5,500
5,500
788,340
8,500
208,500
$ 579,840
$ (203,000)
-26%
3,000
2,500
5,500
5,500
585,340
150,000
150,000
$ 435,340
$ (144,500)
-25%
Actual
Adopted
Estimate"
Adopted
Desai tion
2022 '
2023
2023
2024
Fund Balance, January 1
Revenues
Special Assessments
Investment Income
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 1,204,389 $ 782,840 $ 782,840 $ 579,840
3,525
(23,035)
(19,510)
(19,510)
1,184,879
2,039
400,000
402,039
$ 782,840
$ (421,549)
-35%
3,000
2,500
5,500
5,500
788,340
200,000
200,000
$ 588,340
$ (194,500)
-25%
3,000
2,500
5,500
5,500
788,340
8,500
208,500
$ 579,840
$ (203,000)
-26%
3,000
2,500
5,500
5,500
585,340
150,000
150,000
$ 435,340
$ (144,500)
-25%
0
Fund: 4601
Cost Center: Permanent Improvement Revolving
Activity Type/Code: Capital Projects
Expenditure Aighliahts
No expenditures are planned for 2023.
City Council is proposing to use PIR Funds to help offset the debt
service payments related to the 2021A GO Street Reconstruction
Bonds. The following transfers are proposed:
Operating
Transfers
2022
$ 400,000
2023
200,000
2024
150,000
2025
150,000
2026
100,000
2027
100,000
2028
50,000
2029
50,000
$1,200,000
Department Head: Finance Director
General Activity Description
The Permanent Improvement Revolving (PIR) Fund serves as a long-term
funding source for large improvement expenditures. These funds can be
used to finance infrastructure improvements for new developments if
requested instead of bonding for them.
Process Used
The City has issued four bonds totaling $15.4 million thru 2008 in the
PIR Fund for large capital projects. This fund has collected over $19 million
of special assessments over the past 17 years. The annual cash flow of
this fund is intended to eliminate unfunded projects through effective
management of debt payments and project expenditures.
Use of these funds for a qualifying project require a 4/5th's vote.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Capital Projects Funds
2021A G.O. Street Reconstruction Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
Fund Balance, January 1
Revenues
Investment Income
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 7,196,503
''Actual :,
Adopted,,Estimate
Adopted
Description,
2022
2023
2023
2024
Fund Balance, January 1
Revenues
Investment Income
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Other Services and Charges
Other Uses
Operating Transfers Out
Total Expenditures and Other Uses:
Fund Balance, December 31
Change in Fund Balance
$ 7,196,503
$ 3,759,521
$ 3,759,521 $ -
48,085
10,000
20,000
20,000
10,000
48,085
7,244,588
3,769,521
3,779,521 -
3,485,067
3,826,503
3,779,521
3,779,521
3,485,067
3,826,503
$ 3,759,521
$ (56,982)
$ - $
$ (3,436,982)
$ (3,816,503)
$ (3,759,521) $
-48%
-102%
-100% n/a
N
Fund: 4703
Cost Center: 2021A G.O. Street Reconstruction Bonds
Activity Type/Code: Capital Projects
Expenditure Hiehliahts
It is proposed that $7,330,000 in bond proceeds be issued to make improvements
to various roads in the City of Andover.
Some of the major 2023 projects are as follows:
R & B - Annual Street Reconstruction
R & B - Street Full Depth Reclamation
Some of the major 2022 projects are as follows:
R & B - New & Reconstruct Routes
R & B - Mill & Overlays
$ 990,000
2,836,503
$ 3,826,503
$ 3,400,000
2,000,000
$ 5,400,000
Department Head: Finance Director
General Activity Description
This fund was created to account for the reconstruction of the roadways
in the City of Andover. The City is proposing to issue $7,330,000 G.O.
Street Reconstruction Bonds to finance these improvements.
Process Used
Large projects that require more funding that the annual allocation lead
themselves to being financed through a long-term issuance of bonds.
Roads are inspected every three years and the road conditions in Andover
are deteriorating to the point where an aggressive reconstruction and mill
and overlay program is needed to keep the City's roadway infrastructure
at a reasonable level.
Large areas will have a mill and overlay done to prolong the life of the
existing pavement to add another 10 -15 years of life and roads that are
to the point of complete failure will be fully reconstructed.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
CITY OF ANDOVER, MINNESOTA
2024 ANNUAL BUDGET
s , ; �ENTERPRISE FUND:S
,.J
DEFIl�TITION.. ,
Governments establish enterprise funds to account for activities that consist of rendering services or providing goods
to the public for which a fee or charge is collected.
City of Andover
Enterprise Funds
2024 Budget Summary - All Enterprise Funds
Statement of Revenues, Expenditures and Changes in Fund Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Meters
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Debt Service
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
Change in Unrestricted Net Assets
$ 11,372,298 $ 12,217,398 $ 12,217,398
6,726,845
(260,113)
49,416
71,500
6,587,648
6,207,829
62,500
13,000
44,000
6,327,329
6,207,829
62,500
13,000
44,000
6,327,329
$ 11,374,465
6,464,757
62,500
13,000
44,000
6,584,257
152,877 133,945 133,945 294,227
6,740,525
18,112,823
1,163,524
391,273
2,544,836
45,868
784,043
4,929,544
965,881
5,895,425
$ 12,217,398
$ 845,100
7%
6,461,274
18,678,672
1,318,317
510,800
3,165,818
1,853,500
782,200
7,630,635
974,072
8,604,707
$ 10,073,965
$ (2,143,433)
-18%
6,461,274
18,678,672
1,318,317
510,800
3,165,818
508,000
782,200
6,285,135
6,878,484
18,252,949
1,359,668
547,600
3,447,319
1,935,000
85,300
7,374,887
1,019,072 966,546
7,304,207
$ 11,374,465
$ (842,933)
-7%
8,341,433
$ 9,911,516
$ (1,462,949)
-13%
ActuaF
Adopted
Estimate
Adopted
Descn tion '
2022
2023'
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Meters
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Debt Service
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
Change in Unrestricted Net Assets
$ 11,372,298 $ 12,217,398 $ 12,217,398
6,726,845
(260,113)
49,416
71,500
6,587,648
6,207,829
62,500
13,000
44,000
6,327,329
6,207,829
62,500
13,000
44,000
6,327,329
$ 11,374,465
6,464,757
62,500
13,000
44,000
6,584,257
152,877 133,945 133,945 294,227
6,740,525
18,112,823
1,163,524
391,273
2,544,836
45,868
784,043
4,929,544
965,881
5,895,425
$ 12,217,398
$ 845,100
7%
6,461,274
18,678,672
1,318,317
510,800
3,165,818
1,853,500
782,200
7,630,635
974,072
8,604,707
$ 10,073,965
$ (2,143,433)
-18%
6,461,274
18,678,672
1,318,317
510,800
3,165,818
508,000
782,200
6,285,135
6,878,484
18,252,949
1,359,668
547,600
3,447,319
1,935,000
85,300
7,374,887
1,019,072 966,546
7,304,207
$ 11,374,465
$ (842,933)
-7%
8,341,433
$ 9,911,516
$ (1,462,949)
-13%
City of Andover
Enterprise Funds
Water
Statement of Revenues, Expenditures and Changes in Fund Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Meters
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Debt Service
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
Change in Unrestricted Net Assets
$ 6,046,504 $ 6,676,318 $ 6,676,318 $ 6,494,816
3,567,061
(146,718)
49,416
70,886
3,540,645
152,877
3,693,522
9,740,026
585,764
364,849
881,846
28,465
784,043
2,644,967
2,969,744
30,000
13,000
44,000
3,056,744
2,969,744
30,000
13,000
44,000
3,056,744
3,072,905
30,000
13,000
44,000
3,159,905
133,945 133,945 294,227
3,190,689
9,867,007
611,005
436,300
879,194
1,543,833
782,200
4,252,532
3,190,689
9,867,007
611,005
436,300
879,194
198,333
782,200
2,907,032
418,741 450,159 465,159
3,063,708
$ 6,676,318
$ 629,814
10%
4,702,691
$ 5,164,316
$ (1,512,002)
-23%
3,372,191
$ 6,494,816
$ (181,502)
-3%
3,454,132
9,948,948
627,472
472,800
1,293,775
1,675, 000
85,300
4,154,347
447,280
4,601,627
$ 5,347,321
$ (1,147,495)
-18%
Actual
Adopted
Estimate
Adopted
Desch tion
2022'-
2023
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Meters
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Debt Service
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
Change in Unrestricted Net Assets
$ 6,046,504 $ 6,676,318 $ 6,676,318 $ 6,494,816
3,567,061
(146,718)
49,416
70,886
3,540,645
152,877
3,693,522
9,740,026
585,764
364,849
881,846
28,465
784,043
2,644,967
2,969,744
30,000
13,000
44,000
3,056,744
2,969,744
30,000
13,000
44,000
3,056,744
3,072,905
30,000
13,000
44,000
3,159,905
133,945 133,945 294,227
3,190,689
9,867,007
611,005
436,300
879,194
1,543,833
782,200
4,252,532
3,190,689
9,867,007
611,005
436,300
879,194
198,333
782,200
2,907,032
418,741 450,159 465,159
3,063,708
$ 6,676,318
$ 629,814
10%
4,702,691
$ 5,164,316
$ (1,512,002)
-23%
3,372,191
$ 6,494,816
$ (181,502)
-3%
3,454,132
9,948,948
627,472
472,800
1,293,775
1,675, 000
85,300
4,154,347
447,280
4,601,627
$ 5,347,321
$ (1,147,495)
-18%
J
N
Fund: 5100
Cost Center: Water
Activity Type/Code: Enterprise Fund
Expenditure Hi2hli2hts
2024 includes the mitigation of radon in the water treatment plant ($1,345,500),
WTP plate settler replacement ($180,000), and additional plant and well house
upgrades and equipment.
2023 included the mitigation of radon in the water treatment plant ($1,345,500),
a backup generator at well #5 ($150,000), and additional maintenance costs
as the water system and plant continue to age. The radon project was
extended into 2024.
The Water Fund will be paying a portion of the annual debt ($22,650) for the
new public works facility.
Department Head: Utility Supervisor
General Activity Description
Operate and maintain the City's water system including WTP, wells, towers
and water mains. Provide a continuous, potable, bacteria free water supply
at proper pressure levels. Maintain customer water meters and respond to
other service requests. Maintain water distribution for fire protection system
needs. Conform to all State and Federal monitoring rules, provide tours and
information to the public.
Process Used
Operate wells and WTP in a manner that ensures a safe, clean and adequate
water supply, that will meet peak daily demands and fire protection demands.
Maintain wells, treatment facility, and related infrastructure. Operate and
maintain chemical feed equipment. Collect, analyze and record water samples
daily. Maintain, test and repair water meters. Respond to emergencies 24 hours
a day. Work with contractors to locate watermains, locate and operate gate valves,
monitor tests during final inspections. Check WTP, 8 wells, 7 days a week, 365
days per year. Flush all watermains in the spring every other year. Maintain all
hydrants. Locate operate and clean gate valves to ensure proper operation.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
J
W
City of Andover
Enterprise Funds
Sanitary Sewer
Statement of Revenues, Expenditures and Changes in Fund Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
Change in Unrestricted Net Assets
$ 4,147,100 $ 4,119,534 $ 4,119,534 $ 3,607,587
2,496,539 2,570,381 2,570,381 2,721,544
(84,330) 30,000 30,000 30,000
614 - -
2,412,823 2,600,381 2,600,381 2,751,544
2,412,823
6,559,923
358,685
19,284
1,551,740
8,701
1,938,410
501,979
2,440,389
$ 4,119,534
$ (27,566)
-1%
2,600,381
6,719,915
426,002
39,800
2,055,686
75,333
2,596,821
500,507
3,097,328
$ 3,622,587
$ (496,947)
-12%
2,600,381
6,719,915
426,002
39,800
2,055,686
75,333
2,596,821
515,507
3,112,328
$ 3,607,587
$ (511,947)
-12%
2,751,544
6,359,131
441,256
39,800
1,914,581
155,000
2,550,637
499,169
3,049,806
$ 3,309,325
$ (298,262)
-8%
Actual �
Adopted
Estimate
Adopted s
Descn tion , :,
2022'-
2023
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
Change in Unrestricted Net Assets
$ 4,147,100 $ 4,119,534 $ 4,119,534 $ 3,607,587
2,496,539 2,570,381 2,570,381 2,721,544
(84,330) 30,000 30,000 30,000
614 - -
2,412,823 2,600,381 2,600,381 2,751,544
2,412,823
6,559,923
358,685
19,284
1,551,740
8,701
1,938,410
501,979
2,440,389
$ 4,119,534
$ (27,566)
-1%
2,600,381
6,719,915
426,002
39,800
2,055,686
75,333
2,596,821
500,507
3,097,328
$ 3,622,587
$ (496,947)
-12%
2,600,381
6,719,915
426,002
39,800
2,055,686
75,333
2,596,821
515,507
3,112,328
$ 3,607,587
$ (511,947)
-12%
2,751,544
6,359,131
441,256
39,800
1,914,581
155,000
2,550,637
499,169
3,049,806
$ 3,309,325
$ (298,262)
-8%
J
A
Fund: 5200
Cost Center: SanitarySewer
Activity Type/Code: Enterprise Fund
Exnenditure Hi¢hli¢hts
No major changes planned for 2024. Limited supplies and shortages
continue to drive costs up.
In 2023, the fee for processing city sewage increased 20% ($274,227) due to
an increase in volume and the cost of processing. 2023 also included the
one-time construction cost of a check valve vault at LF #1 ($200,000).
The Sanitary Sewer Fund will be paying a portion of the annual debt ($22,650)
for the new public works facility.
Department Head: Utility Supervisor
General Activity Desciation
City sewage is collected through a pipe and lift station network to large
Metro City Sewer interceptor pipes that carry it to the Metro Treatment Plant
for processing. The sewer division inspects, cleans, and maintains the City's
collection system which includes breaks in pipes, manholes, and lift stations.
Sewer backups caused by blockage due to debris or breaks in pipe are
cleaned and/or repaired immediately. This department maintains the integrity
of the entire sanitary sewer system.
Process Used
Inspect all lift stations five days per week. Clean one-quarter of the City's
sewer collection system via jetting and vacuuming each year. City has implemented
a televising program of the collection system that analyzes the entire system over a
five year period. A spot check program checks flows in problem areas. Start 1/1
program to monitor inflow and infiltration into sewer system. Clean known problem
area once per month. Monitor inspection and testing of all new sewer lines and
manholes before accepting from contractor. Respond to and record all requests
from customers, respond to emergencies 24 hours a day. Contract out all major
system repairs.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
Ln
City of Andover
Enterprise Funds
Storm Sewer
Statement of Revenues, Expenditures and Changes in Fund Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
$ 1,178,694 $ 1,421,546 $ 1,421,546 $ 1,272,062
663,245
(29,065)
634,180
634,180
1,812,874
219,075
7,140
111,250
8,702
346,167
45,161
391,328
$ 1,421,546
Change in Unrestricted Net Assets $ 242,852
21%
667,704
2,500
670,204
670,204
2,091,750
281,310
34,700
230,938
234,334
781,282
23,406
804,688
$ 1,287,062
$ (134,484)
-9%
667,704
2,500
670,204
670,204
2,091,750
281,310
34,700
230,938
234,334
781,282
38,406
819,688
$ 1,272,062
$ (149,484)
-11%
670,308
2,500
672,808
672,808
1,944,870
290,940
35,000
238,963
105,000
669,903
20,097
690,000
$ 1,254,870
$ (17,192)
-1%
Actaal
Adopted
Estimate
Adopted
Descn tion .``
2022
2023
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures
Personal Services
Supplies and Materials
Other Services and Charges
Capital Outlay
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
$ 1,178,694 $ 1,421,546 $ 1,421,546 $ 1,272,062
663,245
(29,065)
634,180
634,180
1,812,874
219,075
7,140
111,250
8,702
346,167
45,161
391,328
$ 1,421,546
Change in Unrestricted Net Assets $ 242,852
21%
667,704
2,500
670,204
670,204
2,091,750
281,310
34,700
230,938
234,334
781,282
23,406
804,688
$ 1,287,062
$ (134,484)
-9%
667,704
2,500
670,204
670,204
2,091,750
281,310
34,700
230,938
234,334
781,282
38,406
819,688
$ 1,272,062
$ (149,484)
-11%
670,308
2,500
672,808
672,808
1,944,870
290,940
35,000
238,963
105,000
669,903
20,097
690,000
$ 1,254,870
$ (17,192)
-1%
Fund: 5300
Cost Center: Storm Sewer
Activity Type/Code: Enterprise Fund
ExpenditurelHighlights
Capital outlay in 2024 includes an allocation of a purchase of a dump
truck used to haul heavy equipment and materials around town.
2023 includes the replacement of a street sweeper ($200,000).
Department Head: Utility Supervisor
General Activity Description
Maintenance of all storm sewers, catch basins, manholes, pipes, ditches,
and sediment ponds.
Process Used
The ditches are cleaned with a backhoe for better drainage and to avoid the
ponding of stagnant water. This dirt is hauled away or dumped in low places
on ditch banks. When it is dumped on site, it becomes necessary to level and
grade the banks to facilitate proper mowing. All catch basins and pipes are
cleaned with a vac truck. The material is then hauled away for proper
disposal. Occasional use of outside contractors to maintain parts of the system.
Televising a portion of the system each year to help comply with new federal
regulations.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
CITY OF ANDOVER, MINNESOTA
2024 ANNUAL BUDGET
INTERNALSERVICE FUNDS"
Internal Service Funds are used to account for goods and services that are provided to other City departments, or to
other governments, on a cost reimbursement basis.
co
City of Andover
Internal Service Funds
2024 Budget Summary - All Internal Service Funds
Statement of Revenues, Expenditures and Changes in Unrestricted Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures and Other Uses
Personal Services
Supplies and Materials
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
$ 963,504 $ 770,306 $ 770,306 $ 865,380
1,453,013
(19,640)
60,717
1,494,090
1,494,090
2,457,594
605,647
456,270
625,371
1,687,288
Total Expenditures and Other Uses: 1,687,288
Unrestricted Net Assets, December 31 $ 770,306
Change in Unrestricted Net Assets $ (193,198)
-20%
1,612,630
4,000
1,616,630
1,616,630
2,386,936
632,788
480,920
604,383
1,718,091
1,718,091
$ 668,845
$ (101,461)
-13%
1,612,630
4,000
1,616,630
245,000
1,861,630
2,386,936
632,788
486,720
647,048
1,766,556
1,766,556
$ 620,380
$ (149,926)
-19%
1,791,225
4,000
1,795,225
1,795,225
2,660,605
668,535
507,420
680,509
1,856,464
1,856,464
$ 804,141
$ (61,239)
-7%
Actual:
Adopted,
Estimate
Adopted
Descn tion; ��,
2022
2023
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures and Other Uses
Personal Services
Supplies and Materials
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
$ 963,504 $ 770,306 $ 770,306 $ 865,380
1,453,013
(19,640)
60,717
1,494,090
1,494,090
2,457,594
605,647
456,270
625,371
1,687,288
Total Expenditures and Other Uses: 1,687,288
Unrestricted Net Assets, December 31 $ 770,306
Change in Unrestricted Net Assets $ (193,198)
-20%
1,612,630
4,000
1,616,630
1,616,630
2,386,936
632,788
480,920
604,383
1,718,091
1,718,091
$ 668,845
$ (101,461)
-13%
1,612,630
4,000
1,616,630
245,000
1,861,630
2,386,936
632,788
486,720
647,048
1,766,556
1,766,556
$ 620,380
$ (149,926)
-19%
1,791,225
4,000
1,795,225
1,795,225
2,660,605
668,535
507,420
680,509
1,856,464
1,856,464
$ 804,141
$ (61,239)
-7%
City of Andover
Internal Service Funds
Central Equipment Maintenance
Statement of Revenues, Expenditures and Changes in Fund Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures and Other Uses
Personal Services
Supplies and Materials
Other Services and Charges
Total Expenditures:
$ 323,881 $ 216,811 $ 216,811 $ 414,685
898,000 992,300
(6,511) 2,000
75 -
891,564 994,300
891,564
1,215,445
351,941
430,117
216,576
998,634
Other Uses
Transfers Out -
Total Expenditures and Other Uses: 998,634
Unrestricted Net Assets, December 31 $ 216,811
Change in Unrestricted Net Assets $ (107,070)
-33%
994,300
1,211,111
374,773
451,120
215,533
1,041,426
1,041,426
$ 169,685
992,300
2,000
994,300
245,000
1,239,300
1,456,111
374,773
451,120
215,533
1,041,426
1,041,426
$ 414,685
$ (47,126) $ 197,874
-22% 91%
1,141,143
2,000
1,143,143
1,143,143
1,557,828
410,456
476,620
249,159
1,136,235
1,136,235
$ 421,593
$ 6,908
2%
Actual
Adopted"
Estimate
Adopted
Descri tion
2022
2023
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
Total Revenues and Other Sources:
Total Available:
Expenditures and Other Uses
Personal Services
Supplies and Materials
Other Services and Charges
Total Expenditures:
$ 323,881 $ 216,811 $ 216,811 $ 414,685
898,000 992,300
(6,511) 2,000
75 -
891,564 994,300
891,564
1,215,445
351,941
430,117
216,576
998,634
Other Uses
Transfers Out -
Total Expenditures and Other Uses: 998,634
Unrestricted Net Assets, December 31 $ 216,811
Change in Unrestricted Net Assets $ (107,070)
-33%
994,300
1,211,111
374,773
451,120
215,533
1,041,426
1,041,426
$ 169,685
992,300
2,000
994,300
245,000
1,239,300
1,456,111
374,773
451,120
215,533
1,041,426
1,041,426
$ 414,685
$ (47,126) $ 197,874
-22% 91%
1,141,143
2,000
1,143,143
1,143,143
1,557,828
410,456
476,620
249,159
1,136,235
1,136,235
$ 421,593
$ 6,908
2%
Fund: 6100
Cost Center: Central Equipment
Activity Type/Code: Internal Service Fund
Expenditure Hi2hliehts
In 2024, the cost of fuel, replacement parts and outside repairs continue
to drive the increase over last year. Costs to various departments was
increased 15% to help offset the rising costs.
2023 allocation to various departments increased 11 % to help offset the
rising cost of fuel, parts, and outside repair services.
Department Head: Vehicle Maintenance Supervisor
General Activity Description
Maintains and repairs all City motorized and non -motorized vehicles and
equipment to provide safe operation. Evaluates equipment needs, orders
equipment/vehicles and writes specifications. The department maintains
nearly 500 pieces of equipment,in addition to normal preventative maintenance
procedures of tires, brakes, electrical, fabricating and bodywork. All work;
except automatic transmission overhauls, major engine and major body work
are done at the Public Works garage. Staff inspects garbage trucks as part
of their licensure process, and performs commercial vehicle inspections
required on all applicable City vehicles.
Process Used
City equipment is scheduled for normal service by miles driven or hours/days
of service. Most work is done based on a first -in -first -out with the exception
of that emergency repairs are done in the order of importance. Emergency
equipment are fire vehicles and snow plow equipment, streets, utilities, and
parks. Non -emergency equipment are the Building and Engineering departments,
Planning and Zoning department and all other city equipment.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
City of Andover
Internal Service Funds
Risk Management
Statement of Revenues, Expenditures and Changes in Unrestricted Net Assets
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
CD Total Revenues and Other Sources:
r
Total Available:
Expenditures and Other Uses
Personal Services
Supplies and Materials
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
$ 639,623
555,013
(13,129)
60,642
602,526
602,526
1,242,149
253,706
26,153
408,795
688,654
688,654
$ 553,495
553,495
620,330
2,000
622,330
622,330
1,175,825
258,015
29,800
388,850
676,665
676,665
$ 499,160
Change in Unrestricted Net Assets $ (86,128) $ (54,335)
-13% -10%
$ 553,495 $ 450,695
620,330
2,000
622,330
622,330
1,175,825
258,015
35,600
431,515
725,130
725,130
$ 450,695
$ (102,800)
-19%
650,082
2,000
652,082
652,082
1,102,777
258,079
30,800
431,350
720,229
720,229
$ 382,548
$ (68,147)
-15%
Actual
Adopted
Estimate
Adopted
Description
2022
2023
2023
2024
Unrestricted Net Assets, January 1
Revenues
Charges for Services
Interest Income
Miscellaneous
Total Revenues:
Other Sources
Transfers In
CD Total Revenues and Other Sources:
r
Total Available:
Expenditures and Other Uses
Personal Services
Supplies and Materials
Other Services and Charges
Total Expenditures:
Other Uses
Transfers Out
Total Expenditures and Other Uses:
Unrestricted Net Assets, December 31
$ 639,623
555,013
(13,129)
60,642
602,526
602,526
1,242,149
253,706
26,153
408,795
688,654
688,654
$ 553,495
553,495
620,330
2,000
622,330
622,330
1,175,825
258,015
29,800
388,850
676,665
676,665
$ 499,160
Change in Unrestricted Net Assets $ (86,128) $ (54,335)
-13% -10%
$ 553,495 $ 450,695
620,330
2,000
622,330
622,330
1,175,825
258,015
35,600
431,515
725,130
725,130
$ 450,695
$ (102,800)
-19%
650,082
2,000
652,082
652,082
1,102,777
258,079
30,800
431,350
720,229
720,229
$ 382,548
$ (68,147)
-15%
Fund: 6200
Cost Center: Risk Management
Activity Type/Code: Internal Service Fund
Expenditure FB2hli2hts
In 2024, property insurance premiums continue to rise as well as the City's
contribution to a high deductible health insurance plan.
Im
Department Head: Finance Director
General Activity Descivtion
The Risk Management Fund was established to provide funding for compensated
absences, safety, training, loss reduction and insurance premium deductibles.
Social security and Medicare tax savings resulting from participation in the "cafeteria
plan" are recorded in this fund on an annual basis. This fund also functions to
mitigate significant rate increases or decreases. Departmental rates are
managed by analyzing claims history.
Process Used
The City Administrator / Finance Director along with the Human Resources Manager
promote various safety and wellness programs with the funding received. One of
the most notable products is the wellness fitness room. Safety training is provided
both in-house and by contracting for service. The city works through a broker and
is provided insurance for general liability, automotive and workers' compensation
through the League of MN Cities Insurance Trust.
ADOPTED 2024 BUDGET
CITY OF ANDOVER, MINNESOTA
1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100
FAX (763) 755-8923 • WWW.CI.AN DOVE R.M N.US
TO: Mayor and Councilmembers
FROM: Jim Dickinson, City Administrator
SUBJECT: Discuss/Review Social Media Policy
DATE: September 26, 2023
INTRODUCTION
0
The attached City of Andover Social Media Policy was adopted July 5, 2106. Periodic review of
policies is recommended. Also attached is the current League on Minnesota Cities model social media
policy.
ACTION REQUESTED
The City Council is requested to discuss/review the attached City of Andover Social Media Policy and
provide direction to staff if any changes are necessary.
City of Andover Social Media Policy
Purpose
Social networking in government serves two primary functions: to communicate and deliver
messages directly to citizens and to encourage citizen involvement, interaction, and feedback.
Information which is distributed via social networking must be accurate, consistent, and timely
and meet the informational needs of the City's customers. Since social media is used for social
networking, this policy seeks to ensure proper use of the City of Andover's social media sites by
its representatives.
The City of Andover wishes to establish a positive and informative social media presence. As
such, City representatives have the responsibility to use the City's social media resources in an
efficient, effective, ethical and lawful manner pursuant to all existing City and departmental
policies. This policy also provides guidelines and standards for City representatives regarding the
use of social media for communication with residents, colleagues and all other followers.
Policy
The City of Andover will determine, at its discretion, how its web -based social media resources
will be designed, implemented and managed as part of its overall communication and
information sharing strategy. City social media sites may be modified or removed by the City at
any time and without notice, as described in this document.
City of Andover social media accounts are considered a City asset and administrator access to
these accounts must be securely administered in accordance with the City's Computer Use
policy. The City reserves the right to shut down any of its social media sites or accounts for any
reason without notice.
All social media web sites created and utilized during the course and scope of an employee's
performance of his/her job duties will be identified as belonging to the City of Andover
including a link to the City's official web site.
Scope
This policy applies to any existing or proposed social media web sites sponsored, established,
registered or authorized by the City of Andover. This policy also covers the private use of the
City's social media accounts by all City representatives, including its employees and agents,
Council Members, appointed board or commission members and all public safety volunteers to
the extent it affects the City. Questions regarding the scope of this policy should be directed to
the City Administrator.
Definition
Social media are internet and mobile -based applications, websites and functions, other than
email, for sharing and discussing information, where users can post photos, video, comments and
links to other information to create content on any imaginable topic. This may be referred to as
"user -generated content" or "consumer -generated media."
Social media includes, but is not limited to:
• Social networking sites such as Facebook, LinkedIn, Twitter, and online dating
services/mobile apps
• Blogs
• Social news sites such as Reddit and Buzzfeed
• Video and photo sharing sites such as YouTube, Instagram, SnapChat, and Flickr
• Wikis, or shared encyclopedias such as Wikipedia
• An ever emerging list of new web -based platforms generally regarded as social media or
having many of the same functions as those listed above
As used in this policy, "employees and agents" means all City representatives, including its
employees and other agents of the City, such as independent contractors or Council Members.
Rules of Use
City employees and agents with administrator access are responsible for managing social media
websites. Facilities or departments wishing to have a new social media presence must initially
submit a request to the City Administrator in order to ensure social media accounts are kept to a
sustainable number and policies are followed. All approved sites will be clearly marked as the
City of Andover site and will be linked with the official City website www.andovennn.gov. No
one may establish social media accounts or websites on behalf of the City unless authorized in
accordance with this policy
Administration of all social media web sites must comply with applicable laws, regulations, and
policies as well as proper business etiquette.
City social media accounts accessed and utilized during the course and scope of an employee's
performance of his/her job duties may not be used for private or personal purposes or for the
purpose of expressing private or personal views on personal, political or policy issues or to
express personal views or concerns pertaining to City employment relations matters.
No social media website may be used by the City or any City employee or agent to disclose
private or confidential information. No social media web site should be used to disclose sensitive
information; if there is any question as to whether information is private, confidential or
sensitive, contact the Human Resources Manager
When using social media sites as a representative of the City, employees and agents will act in a
professional manner. Examples include but are not limited to:
• Adhere to all City personnel and Computer Use policies
• Use only appropriate language
Be aware that content will not only reflect on the writer but also on the City of Andover as a
whole, including elected officials and other City employees and agents. Make sure information is
accurate and free of grammatical errors.
• Not providing private or confidential information, including names, or using such
material as part of any content added to a site.
• Not negatively commenting on community partners or their services, or using such
material as part of any content added to a site.
• Not providing information related to pending decisions that would compromise
negotiations.
• Be aware that all content added to a site is subject to open records/right to know laws and
discovery in legal cases.
• Always keep in mind the appropriateness of content.
• Comply with any existing code of ethical behavior established by the City.
Where moderation of comments is an available option, comments from the public will be
moderated by City staff, with administrative rights, before posting. Where moderation prior to
posting is not an option, sites will be regularly monitored by City staff.
City of Andover's staff with administrative rights will not edit any posted comments. However,
comments posted by members of the public will be removed if they are abusive, obscene,
defamatory, in violation of the copyright, trademark right or other intellectual property right of
any third party, or otherwise inappropriate or incorrect. The following are examples of content
that may be removed by City staff before or shortly after being published:
• Potentially libelous comments
• Obscene or racist comments
• Personal attacks, insults, or threatening language
• Plagiarized material
• Private, personal information published without consent
• Comments totally unrelated to the topic of the forum
• Commercial promotions or spam
• Hyperlinks to material that is not directly related to the discussion
Personal Social Media Use
The City of Andover respects employees and agents' rights to post and maintain personal
websites, blogs and social media pages and to use and enjoy social media on their own personal
devices during non -work hours. The City requires employees and agents to act in a prudent
manner with regard to website and internet postings that reference the City of Andover, its
personnel, its operation or its property. Employees and agents and others affiliated with the City
may not use a City brand, logo or other City identifiers on their personal sites, nor post
information that purports to be the position of the City without prior authorization.
City employees and agents are discouraged from identifying themselves as City employees when
responding to or commenting on blogs with personal opinions or views. If an employee chooses
to identify him or herself as a City of Andover employee, and posts a statement on a matter
related to City business, a disclaimer similar to the following must be used:
"These are my own opinions and do not represent those of the City."
Occasional access to personal social media websites during work hours is permitted, but
employees and agents must adhere to the guidelines outlined in the City's Computer Use policy
and the City's Respectful Workplace policy. Employees and agents should also review the
Ownership section of this policy (below).
There may be times when personal use of social media (even if it is off-duty or using the
employee's own equipment) may spill over into the workplace and become the basis for
employee coaching or discipline. Examples of situations where this might occur include:
• Friendships, dating or romance between co-workers
• Cyber -bullying, stalking or harassment
• Release of confidential or private data; if there are questions about what constitute
confidential or private data, contact the Human Resources Manager
• Unlawful activities
• Misuse of City -owned social media
• Inappropriate use of the City's name, logo or the employee's position or title
• Using City -owned equipment or City -time for extensive personal social media use
Each situation will be evaluated on a case-by-case basis because the laws in this area are
complex. If you have any questions about what types of activities might result in discipline,
please discuss the type of usage with your immediate supervisor, the HR manager, or the City
Administrator.
Data Ownership
All social media communications or messages composed, sent, or received on City equipment in
an official capacity, are the property of the City and will be subject to the Minnesota
Government Data Practices Act. This law classifies certain information as available to the public
upon request. The City of Andover also maintains the sole property rights to any image, video or
audio captured while a City employee is representing the City in any capacity.
The City retains the right to monitor employee's social media use on City equipment and will
exercise its right as necessary. Users should have no expectation of privacy. Social media is not a
secure means of communication.
Policy Violations
Violations of the Policy may subject the employee to disciplinary action up to and including
discharge from employment, or in the event of an elected official, censorship. The City further
reserves the right to restrict any employee or elected official's access to any social media
websites sponsored, established, registered or authorized by the City, for violations of this
policy.
Social Media Policy, LMC Model Policy
League staff thoughtfully develops models for your city's consideration. Models should be customized as
appropriate for an individual city's circumstances in consultation with the city's attorney. Helpful
background information on this model may be found in Information Memo "Computer and Network Loss
Control."
This icon marks places where the city must customize the model. They offer
additional provisions, optional language, or comments for your consideration. The
icon, and language you do not wish to include, should be deleted from this model
before use. Make other changes, as needed, to customize the model for your city.
City of , Minnesota
Social Media Policy
Purpose
Social networking in government serves two primary functions: to communicate and deliver
messages directly to citizens and to encourage citizen involvement, interaction, and feedback.
Information which is distributed via social networking must be accurate, consistent, and timely
and meet the information needs of the City's intended audience. Social media is used for social
networking, and this policy seeks to ensure proper administration of the City of 's social
media sites by its representatives.
The City has limited control of social media accounts with third parties (i.e., Facebook, Twitter,
etc.). At the same time, there is a general expectation by the public that this City have a social
media presence by which to share information about current city projects and city business. For
municipal purposes, the City's social media accounts will be used for incidental, non -vital
communication and general information only. It is not the purpose of the city's social media
accounts to be a medium for transactions of city business. The one exception is in the case of a
natural or man-made disaster, if it is determined by the City that the best means of
communicating with the public is through the social media account(s).
The City of wishes to establish a positive and informative social media presence. City
representatives have the responsibility to use the City's social media resources in an efficient,
effective, ethical, and lawful manner pursuant to all existing City policies.
Policy
The City of will determine, at its discretion, how its web -based social media resources
will be designed, implemented, and managed as part of its overall communication and
information sharing strategy.
City of social media accounts are considered a City asset and administrator access to
these accounts will be securely administered in accordance with the City's Computer Use Policy.
The City reserves the right to shut down any of its social media sites or accounts for any reason
without notice.
League of Minnesota Cities Model Policy: 6/24/2021
Social Media Policy Page 1
All social media websites created and utilized during the course and scope of an employee's
performance of his/her job duties will be identified as belonging to the City of
including a link to the City's official website. The City of does not create or maintain
social media accounts for its elected officials.
This policy is written to explicitly exclude social media accounts of elected officials. Some cities
®may choose to have and control social media accounts for their councilmembers. In that case this
policy would be changed to include those councilmember accounts as City accounts. This policy
should not pertain to solely personal accounts of councilmembers or any other social media
accounts outside the control of the city's social media managers.
Scope
This policy applies to any existing or proposed social media websites sponsored, established,
registered, or authorized by the City of . The City's social media accounts are
exclusively the following:
1. City of Facebook account at [link].
2. City of Twitter account at [link].
[3. Others]
The City does not create, collect, disseminate, or regulate use of any other social media accounts,
including the personal accounts of its elected officials and staff. Questions regarding the scope of
this policy should be directed to the
®Insert the appropriate staff member, such as City Administrator, Communications Director, etc.
Definition
Social media are internet and mobile -based applications, websites, and functions, other than
email, for sharing and discussing information, where users can post photos, video, comments,
and links to other information to create content on any imaginable topic. This may be referred to
as "user -generated content" or "consumer -generated media."
Social media includes, but is not limited to:
• Social networking sites and apps such as Facebook, LinkedIn, Twitter, and Nextdoor
• Blogs
• Social news sites such as Reddit and Buzzfeed
• Video and photo sharing sites and apps such as YouTube, Instagram, SnapChat, and
Flickr
• Wikis, or shared encyclopedias, such as Wikipedia
• An ever -emerging list of new web -based platforms generally regarded as social media or
having many of the same functions as those listed above
As used in this policy, "employees and agents" means all City representatives, including its
employees and other agents of the city, such as independent contractors or councilmembers.
League of Minnesota Cities Model Policy: 6/24/2021
Social Media Policy Page 2
"Social media manager" means any city employee or agent with administrator access who, when
posting or responding to a post, appears to be the City social media account owner.
Rules of Use
City social media managers are responsible for managing City social media accounts or websites.
Facilities or departments wishing to have a new social media presence must initially submit a
request to [City Administrator/Manager/Council/ or other designee] in order to ensure
social media accounts are kept to a sustainable number and policies are followed. All approved
sites will be clearly marked as the City of site and will be linked with the official City
website (www. . No one may establish social media accounts or websites on behalf of
the City unless authorized in accordance with this policy.
The City's social media page must conspicuously display or link to a public notice that informs
the public of the purpose of the social media presence and the terms one agrees to in accessing,
using, or posting to the City's social media page.
A sample notice accompanies this policy.
Administration of all City social media websites will comply with applicable laws, regulations,
and policies as well as proper business etiquette.
City social media accounts covered by this policy will not be used by social media managers for
private or personal purposes or for the purpose of expressing private or personal views on
personal, political, or policy issues or to express personal views or concerns pertaining to City
employment relations matters.
No City social media account may be used by the City or any social media manager to disclose
private or confidential information. No social media website should be used to disclose sensitive
information; if there is any question as to whether information is private, confidential, or
sensitive, contact
Outside of situations of disaster, no City social media account will be used for transactions of
city business. In the event a user initiates a request, application, or question through social media
that affects city business or requires another city policy or process to be followed, follow up with
that user by phone, email, or other channels. If comments are allowed, in the event of a question
of general interest, a response may be given in comments, the initial post may be edited, or a
subsequent post may be created to include the information.
City of 's social media managers will not edit any posted comments. However,
comments posted by members of the public may be removed if they fall into at least one of the
following categories:
• Obscene or pornographic content
• Direct threats to persons or property
• Material asserted to violate the intellectual property of another person
• Private, personal information about a person published without his/her consent
League of Minnesota cities Model Policy: 6/24/2021
Social Media Policy Page 3
• Information that compromises a public safety security system
• Statutorily private, confidential, or nonpublic data
• Commercial promotions or spam
• Hyperlinks to material that falls into one of the foregoing categories
A member of the public whose comment is removed may appeal the removal of the comment
and seek reconsideration of its removal by contacting the City in writing and explaining how the
comment does not fall into one of the categories for removal. A written response should be
provided as soon as reasonably possible.
A member of the public who disputes the legality of any portion of this policy may dispute the
particular portion in writing. The City should acknowledge the claim promptly and, upon
consultation of the city attorney, respond to the claim concerning legality of the policy portion as
soon as reasonably possible under the circumstances.
Data Ownership and Retention
All communications or messages within social media accounts covered by this policy composed,
sent, or received on city or personal equipment are the property of the City and will be subject to
the Minnesota Government Data Practices Act. This law classifies certain information as
available to the public upon request. As no transactions of city business shall be conducted
through social media accounts (outside of disasters), in accordance with the City's records
retention schedule, the City shall retain all social media messages only until read.
League of Minnesota Cities Model Policy: 6/24/2021
Social Media Policy Page 4
SAMPLE PUBLIC NOTICE
The purpose of the City of 's social media presence is to provide members of the
community with information in more places and more ways than were traditionally available. All
content of this site is public and is subject to disclosure pursuant to the Minnesota Government
Data Practices Act. Please be aware that anything you post may survive deletion, whether by you
or others. Do not post sensitive or personally identifiable information, such as social security
numbers.
Following or "friending" persons or organizations is not an endorsement by the City and is only
intended as a means of broadening communication. The City is not responsible for content found
at links to third parties, nor the views or opinions expressed by third -party comments.
Please be advised that comments falling into the following category or categories may be
removed:
• Obscene or pornographic content
• Direct threats to persons or property
• Material asserted to violate the intellectual property of another person
• Private, personal information about a person published without his/her consent
• Information that endangers the public by compromising a public safety security system
• Statutorily private, confidential, or nonpublic data
• Commercial promotions or spam
• Hyperlinks to material that falls into at least one of the foregoing categories
Should your comment be removed by the City and you believe it does not fall into one of the
above categories, contact in writing to explain how the comment does not fall into one of
these categories.
Should you wish to challenge the legality of any portion of this notice or the City's social media
policy, you may contact in writing and explain the basis for the challenge in detail.
If you have any other questions about the City of
By accessing, using, or posting to this City of
have been advised of the foregoing.
Thanks for stopping by!
League of Minnesota Cities Model Policy:
Social Media Policy
's social media page, contact at
social media page, you acknowledge you
6/24/2021
Page 5