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HomeMy WebLinkAboutWK - November 28, 20231685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100 FAX (763) 755-8923 • WWW.ANDOVERMN.GOV City Council Workshop Tuesday, November 28, 2023 City Hall — Conference Rooms A & B 1. Call to Order— 6:00 p.m. 2. Coon Creek Watershed District Administrator Presentation —Engineering Discuss Median Landscape/23-18, Nightingale St. NW & Crosstown Blvd. NW Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout — Engineering 4. 2024 Budget Development and Proposed Property Tax Levy Review—Administration 5. Community Center Update - Administration 6. Other Topics 7. Closed Session — City Administrator Performance Review 8. Adjournment SUBJECT: Coon Creek Watershed District Administrator Presentation — Engineering DATE: November 28, 2023 INTRODUCTION Tim Kelly, Coon Creek Watershed District Administrator will be at the meeting to discuss the watershed and Cities within the districts storm water requirements for Load Reduction and Total Maximum Daily Load (TMDL) that have been mandated by EPA to be met by 2045. DISCUSSION The following discussion point was provided by Mr. Kelly "Both the City of Andover and the Coon Creek Watershed District are Municipal Separate Storm Sewer Systems (MS4s). Both manage storm water collection, treatment and conveyance systems and are responsible for administering both Federal and State water quality rules and programs. One of those State and Federal programs addresses streams, lakes and wetlands that do not meet State or Federal water quality standards. Those water bodies are considered "impaired". Impaired waters are prescribed "Waste Load Allocations" — limits or maximum amounts of physical, chemical or biological material that can be discharged into the stream in order to achieve the Total Maximum Daily Load (or TMDL). It is the responsibility of the MS4s to achieve these Load Reductions and the TMDL by 2045." "Coon Creek is "Impaired" for Aquatic Life and Recreation. It exceeds water quality standards for suspended solids, phosphorus, habitat quality, hydrology and dissolved oxygen. The Coon Creek Watershed District and six of the cities within the District have been working on addressing the water quality issue through a "categorical impairment". Which means all contributing waters bear some responsibility for addressing and resolving the TMDL. At present the Watershed is completing its 10 Year Comprehensive Plan (2024-2033) and has estimated the cost of achieving the TMDL for Coon Creek to be between $80 -85 million. The problem identified by all of the MS4s is "How do we sufficiently fund, and staff the needed water management efforts while effectively dealing with today's problems and achieve the 2045 deadline for achieving Total Maximum Daily Loads reductions". The District is exploring several options to revise and or address the problem. However, Ceteris paribus, we all face a daunting challenge." ACTION REQUIRED This is for information and discussion and no action is required at this time. Re ectfully submitted, CL) David D. Berkowitz Cc: Tim Kelly, Coon Creek Watershed District Administrator (Email) C I T Y O F. NDOVE. (5) 1685 CROSSTOWN BOULEVARD N.W. • ANDOVER, MINNESOTA 55304 • (763) 755-5100 FAX (763) 755-8923 • WWW.ANDOVERMN.GOV TO: CC: FROM: SUBJECT DATE: Mayor and Council Members Jim Dickinson, City David Berkowitz, Director of Public ftkk/City Engineer Discuss Median Landscape/23-18, Nightingale St. NW & Crosstown Blvd. NW Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout - Engineering November 28, 2023 The City Council is requested to discuss the roundabout median landscape for Projects 23-18, Nightingale St. NW & Crosstown Blvd. NW Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout. DISCUSSION Attached is a landscape median concept for the Nightingale St. NW & Crosstown Blvd. NW Roundabout and the Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout as we discussed at the previous City Council Workshop. This option will be reviewed in detail at the meeting and revisions will be made based on City Council comments, with a final concept to be displayed/presented at the December 7, 2023, Roundabout informational meeting. COUNCIL ACTION The City Council is requested to discuss the roundabout median landscape for Projects 23-18, Nightingale St. NW & Crosstown Blvd. NW Roundabout & 23-19, Nightingale St. NW & Veterans Memorial Blvd. NW Roundabout and direct staff on how to proceed. Respectfully submitted, 1 David D. Berkowitz, P.E. Attach: Roundabout Median Planting Concept✓ LOCATION CROSSTOWN BLVD. ROUNDABOUT Nightingale St. Roundabout Planting I Concept Andover, MN November 21, 2023 1 WSB Project number: 022965-000 VETERANS MEMORIAL BLVD. ROUNDABOUT srOWN T 0' 5' 10' 20' Scale in Feet wsb SHRUBS PERENNIALS GRASSES CHOKEBERRY DOGWOOD SEDUM RUSSIAN SAGE COREOPSIS Niphtingale St. Roundabout Planting I Punt Palette Andover, MN November 21, 2023 1 WSB Project number: 022965-000 CONEFLOWER KARLFOERSTER LITTLE BLUESTEM PRARIE DROPSEED wsb CROSSTOWN BLVD. ROUNDABOUT i @r Nightingale St. Raj indghnj_jt Planting I Perspective Renders Andover, MN November 21, 2023 WSB Project number: 022965-000 VETERANS MEMORIAL BLVD. ROUNDABOUT 0' 5' 10' 20' Scale in Feet ws b 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: November 28, 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 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 3.99%. 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. By the November 28th workshop, all the City of Andover residents and businesses should have received property tax statements. Much of what will be covered at the workshop will be repeat information with updates to date; Administration is looking for City Council direction as the fmal preparation steps for the December 5, 2023, Budget/Levy Hearing for the 2024 Budget nears. City Administration will review with the Council the bold italics items at the meeting. Also.... Administration/Finance will review with the Council the following attachments at the meeting. 1. Pay 2024 Valuation Estimates (m.10,) 2. City ofAndover Property Tax Levy —2018 to proposed 2024 (pgs. 11-12) 3. Proposed Resolution to Adopt the 2024 Budget and Tax Levy (pgs. 13 —15) 4. City ofAndover 2024 Budget Summary by Fund Types (pgs. 16 — 25) 5. Proposed 2024 General Fund Revenue & Expense Summary (m. 26 — 29) 6. Graphs that will be used at the December 5, 2023, Budget Hearink Ws. 30 — 36) DISCUSSION The following are the 2024 Budget Development guidelines adopted at the April 4' City Council meeting: 1) A commitment to a City Tax Capacity Rate to meet the needs of the organization and positioning the City for long-term competitiveness using sustainable revenue sources and operational efficiencies. Note: The Anoka County Assessor estimated taxable market value figures for the City of Andover refect a 3.08 % increase in total taxable market value for 2024, last year the increase was 23.18%. (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% ofplanned 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`h 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 2024, currently set at 21.5%. 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 10 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 has integrated the strategic plan direction 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. Staffing Focus: Consistent with the new strategic plan, the City will be prioritizing 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. The strategic plan provides the following goals: Develop and implement succession plans, identifying and establishing appropriate depth within each department and mentoring employees to gain organizational capacity. • Implement actions related to staff retention and attraction in order to keep the City market competitive (compensation, benefits, etc). • Evaluate staffing and level of service for Fire, EMS, and Sheriffs Office to provide effective fire and rescue response. 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 2023 added significant new responsibilities and pay adjustments were made and continue to carry forward into 2024. Administration did receive a new staffing requestfrom the Fire Departmentfor the 2024 budget Deadline for submission was July ln. Fire Department/Fire Relief Association Pension Request: 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 and continue to adjust and adapt. Success of the duty crew model is crucial as 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/Human Resources are evaluating options for administrative support service options for the Fire Department, those options will be implemented as budget neutral. Personnel Related Implications: To date the following are the other projected issues facing personnel related expenses: L 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 the Council did approve the Public Works Union Contract (2024-2025) at the October 3rd City Council meeting. That approval provides for a $1.75 per hour market rate adjustment and a 3% COLA for 2024 and 2025. 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 and did present to the Council at the October 1711 workshop the findings and recommended market adjustments for various non bargaining positions. The Council did provide direction to integrate those recommendations addressing market competitiveness into the 2024 budget. 2. A midyear review of the employee health plan for the 2024 Budget was conducted with our broker on June 22nd, and an increase in the renewal rates was forecasted. The marketing of the group to various insurance carriers was done, including looking at cooperative groups and some plan design changes. The marketing yielded a 4% decrease in rates. For the 2024 budget, Administration at the November 8, 2023, Council meeting, recommended switching from the Health Partners Open Access program to MEDICA with three high -deductible plan designs offered to the employees. The health plan is offered with 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, is in place for 2023 and proposed for 2024. Contractual Departments: Consistent with the new strategic plan, the following goal applies to contractual departments: • Evaluate staffing and level of service for Fire, EMS, and Sheriff's Office to provide effective fire and rescue response. • Continue to enter into collaborative agreements and partnerships when mutually beneficial. 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. 3. 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 Sheriffs 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 Sheriffs 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 Sheriffs 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 Sheriffs 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 2024 proposed budget: ■ North Metro Mayors Association • Metro Cities • Mediation Services ■ YMCA — Water Safety Program • Alexandra House • 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 $14,261 (GF) $ 9,751 (GF) $ 6,628 (GF) $ 9,000 (GF) $23,600 ($15,000 GF & $8,600 CG) $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 Projects Levy: Consistent with the new strategic plan, the following goal applies to capital projects: • Review and update street capital improvement plan, including funding and implementation. • Prioritize the timely replacement of equipment and commitment to necessary maintenance of equipment and municipal facilities. • Explore, identify gaps, and strengthen critical infrastructure. 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 Eguipment/Proiects 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 GO Abatement Bonds $ 973,650 Final levy year 2031 • 2018A GO CIP Bonds $ 612,794 Final levy year 2043 • 2019A GO Abatement Bonds $1,028,783 Final levy year 2039 • 2021A GO Equipment Certificates $ 174,825 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 ACTION REQUESTED Council is requested to receive a presentation and provide direction to staff. submitted, L Andover Valuation Totals Captured Tax Increment CITY OF ANDOVER Pay 2024 Valuation Estimates Pay 2021 Pay2022 (1,348,420) Taxable Tax Taxable Tax Market Capacity Market Capacity Value Value Value Value $ 3,615,408,106 $ 37,366,775 $ 3,885,459,439 $ 40,210,548 (119,819) (122,976) (141,278) (211,466) Fiscal Disparity Contribution .. ESTIMATE (1,348,420) Pay 2023 Pay 2024 (1,368,461) Taxable Tax Taxable Tax Market Capacity Market Capacity Value Value Value Value $ 4,786,225,134 $ 50,267,978 $ 4,933,752,356 $ 52,405,763 (141,278) (211,466) Fiscal Disparity Contribution (1,348,420) (1,414,808) (1,368,461) (1,449,326) Loral Tax Rate Value 35,898,536 38,672,764 48,758,239 50,744,971 Fiscal Disparity Distribution 5,475,223 6,037,850 5,500,256 5,711,542 Total Adjusted Values $ 41,373,759 $ 44,710,614 $ 54,258,495 $ 56,456,513 8.07% 21.35% 4.05% Taxable Market Value Tax Capacity Value F, % Change % Change 0 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 $ 4,933,752,356 3.08% Pay 2024 $ 52,405,763 4.25% 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 $101000,000 $0 Pay2021 Pay 2022 Pay 2023 Pay 2024 City of Andover, Minnesota Property Tax Levy Less Fiscal Disparities Distribution Certified Certified Certified Certified Certified Requested 35.574% Tax Capacity Rate With LRRWSD Change $ 11,378,039 $ 12,582,694 2019 2020 2021 2022 2023 2024 %of Total $ E 183,989 General & Other Operational Levies $ 151,078 $ $ $ 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 Operations - - 155,000 155,000 155,000 155,000 0.86% $ - 0.00% Parks Repair/Replacement 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 - - - 2012CTaxable 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 Certifcate 142,837 143,373 - - - - 2018A G.O. Cap Improv Plan Bonds 525,000 433,603 44 456.3519 617, 612,794 612,794 2019A G.O. Abatement Bonds - 1,001,090 976,966 1,014,065 1,028,782 1,026,783 2020A G.O. Equipment Certificate - 350,000 406,224 374,850 376,740 - 2021AG.O.Equipment Certificate - - 170.000 170,000 174,7]3 174,825 2021A G.O. Street Reconstruction Bonds - - - 600,000 603,863 651,658 2024 G.O. Equipment Certficate - 450,000 Total Debt Service Levies 2,115,729 3.089.045 3,133,875 3,751,062 3,766,697 3,691,710 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% r. N Facility Maintenance Reserve 355,000 355,000 355,000 $55,000 355,000 355,000 1.96% $ - 0.00% Parks 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% Pedestrian Trail Maintenance 102.000 104,040 106,121 108,243 110,408 112,616 0.62% $ 2,206 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 13,103,487 14,479,506 14,913,945 16,107,254 17,073,084 18,097,274 100.00% S 1,024,190 6.00% Less Fiscal Disparities Distribution 1,725,448 1,896,892 1,957,624 2,153,911 1,984,687 1,767,559 35.574% Tax Capacity Rate With LRRWSD Local Tax Rate Levy $ 11,378,039 $ 12,582,694 $ 12,956,121 E 13,953,343 $ 15,088,39] _LI6.329,715 Less Low Based on Market Value E 183,989 8 184,199 $ 151,078 $ $ $ Net Local Tax Rate Levy $ 11,194,050 $ 12,398,495 $ 12,805,043 $ 13,953,343 $ 15,080,39] _$_16,329,715 Tax Capacity Rate- 35.419% 35.756% 35.670% Tax Capacity Rale W/O LRRWSD 35.310% 35.656% 35.574% Tax Capacity Rate With LRRWSD 35.621% 35.942% 35.845% Voter Approved Ref -MV 0.00572% 0.00526% 0.00418% ••Adjusted Value determined by adjusting for Fiscal Disparities and Tax Increment estimates. ••• Blended rate due to the City ofAndover levying for Lower Rum River Watershed District (1) Adjusted Tax Capacity Value is subject to change. Change % C� 36.081% 30.945% 32.180% 1.235% 3.990% 35.994% 30.873% 32.109% 36.245% 31.073% 32.305% 0.00000% 0.00000% 0.00000% City of Andover Gross Tax Levy $19,000,000 $17,000,000 $18,097,274 $17,073,084 $15,000,000 $16,107,254 $14,913,945 14,479,586 $13,000,000 $13,103,487 $12,416,357 $11,000,000 $9,000,000 $7,000,000 $5,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 r W CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA RES. NO. A RESOLUTION ADOPTING THE CITY OF ANDOVER 2024 BUDGET AND 2024 PROPERTY TAX LEVY TO BE CERTIFIED TO THE COUNTY AUDITOR. WHEREAS, the preparation and adoption of budgets is recognized as sound financial practice; and WHEREAS, the City of Andover receives significant financial support from its residents through the payment of property taxes; and WHEREAS, the City of Andover has the responsibility to appropriately and efficiently manage the public's funds; and WHEREAS, Minnesota State Law requires the City to certify to the County Auditor an adopted tax levy and budget prior to December 28, 2023; and WHEREAS, Minnesota State Law requires the City to certify to the State of Minnesota Department of Revenue an adopted tax levy by December 28, 2023. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Andover hereby adopts the 2024 City of Andover Budget and the 2024 property tax levy totaling $18,097,274 as listed on Attachment A. BE IT FURTHER RESOLVED that the City Council of the City of Andover hereby establishes the 2024 City of Andover Budget by fund type as follows: REVENUES General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds Enterprise Funds Internal Service Funds Total Adopted by the City of Andover this ATTEST: Michelle Harmer — Deputy City $ 14,506,539 2,769,968 4,737,010 14,758,797 6,878,484 1,889,225 $ 452540,023 day of December 2023. EXPENDITURES General Fund $ 14,975,613 Special Revenue Funds 2,953,603 Debt Service Funds 4,470,420 Capital Projects Funds 21,848,120 Enterprise Funds 8,315,168 Internal Service Funds 1.839,467 Total $ 54,402,391 CITY OF ANDOVER Sheri Bukkila - Mayor CITY OF ANDOVER, MINNESOTA 2024 Property Tax Levy Proposed 2024 General Fund Levy General Operations $ 11,341,126 Community Center Operations 155,000 Park Repair/Replacement Items 235,000 Total General Fund 11.731.126 Debt Service Funds Levy 2012C Taxable G.O. Abatement Bonds 973,650 2018A G.O. Capital Improvement Plan Bonds 612,794 2019A Taxable G.O. Abatement Bonds 1,028,783 2021A G.O. Equipment Certificate 174,825 .~p 2021A G.O. Street Reconstruction Bonds 651,658 2024 G.O. Equipment Certificate 450,000 Total Debt Service 3,891,710 Other Levies Capital Projects Levy Capital Equipment/Project 300,000 Facility Maintenance Reserve 355,000 Parks Projects 15,000 Road & Bridge 1,651,822 Pedestrian Trail Maintenance 112,616 Lower Rum River Watershed 40,000 Total Other 2,474,438 Gross City Levy $ 18,097,274 Attachment A STATE OF MINNESOTA) COUNTY OF ANOKA ) CITY OF ANDOVER I, the undersigned, being the duly qualified and acting City Clerk of the City of Andover, Minnesota, do hereby certify that I have carefully compared the attached Resolution No. adopting the City of Andover 2024 Budget and 2024 Property Tax Levy with the original record thereof preserved in my office, and have found the same to be true and correct transcript of the whole thereof. IN TESTIMONY WHEREOF, I have hereunto subscribed my hand this _ day of December 2023. Michelle Harmer — Deputy City Clerk 1— CA CA General Fund Revenues: $14,506,539 Expenditures: $14,975,613 General Government Public Safety Public Works Other Fund Definitions CITY OF ANDOVER 2024 Budget Summary By Fund Type City of Andover- Budgeted Funds Total Revenues: $45,540,023 Total Expenditures: $54,402,391 I Governmental Funds I Special Revenue Funds Revenues: $2,769,968 Expenditures: $2,953,603 EDA Drainage & Mapping LRRWMO Forestry ROW Mgmt / Utility Construction Seal Coating Community Center CDBG Charitable Gambling CARES Act / ARPA Funding Debt Service Funds Revenues: $4,737,010 Expenditures: $4,470,420 G.O. CIP Bonds G.O. Street Recon Bonds G.O. Equip Certificates G.O. Referendum Bonds G.O. Abatement Bonds Capital Projects Funds Revenues: $14,758,797 Expenditures: $21,848,120 Proprietary Funds Expenditures: Enterprise Funds Revenues: $8,878,484 $8,315,168 Water Trunk Sewer Trunk Road &Bridge Trail & Transportation Cap Equip Reserve Tax Increment Park Dedication PIR Projects Building CIP / Street Recon Bond Projects Equipment Certificates Sewer Fund Water Fund Storm Sewer Fund Internal Service Funds Revenues: $1,889,225 Expenditures: $1,839,467 Central Equipment / Maint. Risk Management General Fund - accounts for the revenues and expenditures necessary to carry out basic governmental activities of the City such as general government, public safety, public works, and other. Special Revenue Funds - accounts for revenue sources that finance particular functions and projects. Debt Service Funds - accounts for the accumulation of resources for, and the payment of general long -tern debt. Capital Projects Funds - accounts for the acquisition or construction of major capital facilities financed mainly with governmental fund sources, general obligation debt, special assessments, and other. Enterprise Funds - accounts for activities that consist of rendering services or providing goods to the public for which a fee or charge is collected. Internal Service Funds - accounts for goods and services that are provided to other City departments, or to other governments, on a cost reimbursement basis. Fund Balance/Net Assets, January 1 Revenues & Other Sources General Special Revenue Debt Service Capital Projects Enterprise Internal Service Total Revenues & Other Sources: Total Available: r Expenditures & Other Uses -_J General Special Revenue Debt Service Capital Projects Enterprise Internal Service Total Expenditures & Other Uses: Fund Balance/Net Assets, December 31 Change in Fund Balance CITY OF ANDOVER 2024 Budget Summary Revenues and Expenditures Fund Summary Actual Adopted Estimate Budget 2022 2023 2023 2024 $ 64,726,936 13,457,703 4,486,059 4,595,663 8,279,515 6,740,525 1,494,090 39,053,555 103,780,491 13,119,831 4,148,293 3,660,811 8,017,555 5,895,425 1,687,288 36,529,203 $ 67,251,288 $ 2,524,352 3.90% $ 67,251,288 13,564,378 4,135,216 4,661,997 14,778,263 6,461,274 1,616,630 45,217,758 112,469,046 13,906,093 4,476,705 4,393,198 21,028,445 8,604,707 1,718,091 54,127,239 $ 58,341,807 $ (8,909,481) -13.25% $ 67,251,288 13,836,917 3,816,966 4,665,047 7,919,058 6,461,274 1,861,630 38,560,892 105,812,180 14,193,060 4,133,940 4,393,058 12,316,690 7,304,207 1,766,556 44,107,511 $ 61,704,669 $ (5,546,619) -8.25% $ 61,704,669 14,506,539 2,769,968 4,737,010 14,758,797 6,878,484 1,889,225 45,540,023 107,244,692 14,975,613 2,953,603 4,470,420 21,848,120 8,315,168 1,839,467 54,402,391 $ 52,842,301 $ (8,862,368) -14.36% CITY OF ANDOVER 2024 Budget Summary Revenues and Expenditures by Fund Type Special Debt Capital Internal General Revenue Service Projects Enterprise Service Total Fund Balance/Net Assets, January 1 $ 91608,195 $ 1,656,457 $ 3,763,222 $ 34,436,950 $ 11,374,465 $ 865,380 $ 61,704,669 Revenues General Property Taxes 11,621,126 195,000 3,891,710 2,434,438 - - 18,142,274 Tax Increments - - - 100,475 - - 100,475 Special Assessments - - - 1,301,000 - - 1,301,000 Licenses and Permits 617,600 - - - - - 617,600 Intergovernmental 868,657 437,500 - 7,571,040 - - 8,877,197 Charges for Services 897,610 1,273,000 - - 6,464,757 1,885,225 10,520,592 Fines 50,500 - - - - - 50,500 Investment Income 75,000 8,400 - 97,500 62,500 4,000 247,400 User Charges - - - 409,490 - - 409,490 Meters - - - - 13,000 - 13,000 Miscellaneous 154,800 856,066 295,000 44,000 1,349,868 Total Revenues: 14,285,293 2,769,968 3,891,710 12,208,943 6,584,257 1,889,225 41,629,396 Other Financing Sources F-+ Operating Transfers In 221,246 - 845,300 969,854 294,227 - 2,330,627 00 Bond Proceeds 1,580,000 1,580,000 Total Other Financing Sources: 221,246 845,300 2,549,854 294,227 3,910,627 Total Revenues and Other Sources: 14,506,539 2,769,968 4,737,010 14,758,797 6,878,494 1,889,225 45,540,023 Total Available: 24,114,734 4,426,425 8,500,232 49,195,747 18,252,949 2,754,605 107,244,692 Expenditures Personal Services 6,583,354 942,630 - - 1,331,896 651,538 9,509,418 Supplies and Materials 910,213 116,170 - - 547,600 507,420 2,081,403 Purchased Services 5,175,463 407,886 - 94,000 - - 5,677,349 Other Services and Charges 2,071,583 778,917 - 7,720,893 3,447,319 680,509 14,699,221 Capital Outlay 235,000 400,000 - 13,038,000 1,935,000 - 15,608,000 Debt Service - 4,409,566 86,807 - 4,496,373 Total Operating Expenditures: 14,975,613 2,645,603 4,409,566 20,852,893 7,348,622 1,839,467 52,071,764 Other Uses Operating Transfers Out - 308,000 60,854 995,227 966,546 2,330,627 Total Other Uses: 308,000 60,854 995,227 966,546 2,330,627 Total Expenditures and Other Uses: 14,975,613 2,953,603 4,470,420 21,848,120 8,315,168 1,839,467 54,402,391 Fund Balance/Net Assets, December 31 $ 9,139,121 $ 1,472,822 $ 4,029,812 $ 27,3477627 $ 9,937,781 $ 915,138 $ 52,842,301 Change in Fund Balance $ (469,074) $ (183,635) $ 266,590 $ (7,089,323) $ (1,436,684) $ 49,758 $ (8,862,368) -4.88% -11.09% 7.08% -20.59% -12.63% 5.75% -14.36% CITY OF ANDOVER 2024 Budget Summary Revenues and Expenditures • All Funds Actual Budget Estimate Budget 2022 2023 2023 2024 Fund Balance/Net Assets, January l $ 64,726,936 $ 67,251,288 $ 67,251,288 $ 61,704,669 Revenues General Property Taxes 16,060,412 17,151,084 17,148,084 18.142,274 Tax Increments 94,701 100,000 100,000 100,475 Special Assessments 709,864 1,963,000 1,958,000 1,301,000 Licenses and Permits 972,878 573,000 701,750 617,600 Intergovernmental 3,593,375 11,160,809 3.765,466 8,877,197 Charges for Services 10,826,272 9,900,569 10,086,669 10,520,592 Fines 55,983 45,500 50,850 50,500 Investment Income (1,425.523) 257,200 376,900 247,400 User Charges 3,614,893 384,911 684,438 409,490 Meters 49,416 13,000 13,000 13,000 Miscellaneous 1,543,832 1,702,368 1,398,803 1,349,868 Total Revenues: 36,096,103 43,251,441 36,283,960 41,629,396 Other Financing Sources Operating Transfers In 2,793,629 1,966,317 2,211,317 2.330.627 Bond Proceeds - - - 1,580,000 F' Proceeds from Sale of Property 163,823 - 65,615 UD Total Other Financing Sources: 2,957,452 1,966,317 2,276,932 3,910,627 Total Revenues and Other Sources: 39,053,555 45,217,758 38,560,892 45,540,023 Total Available: 103,780,491 112,469,046 105,812,180 107,244,692 Expenditures Personal Services 8,415.922 9,250,745 9,262,745 9,509,418 Supplies and Materials 1,742,313 1,956,834 1,956,234 2,081,403 Purchased Services 6,377,406 5,265,208 5,355,688 5,677,349 Other Services and Charges 10,310.582 16,466,737 16.432,537 14,699,221 Capital Outlay 2,698,825 14,046,000 3,713,732 15,608,000 Debt Service 4,190,526 5,175,398 5.175,258 4,496,373 Total Operating Expenditures: 33,735,574 52,160,922 41,896,194 52,071,764 Other Uses Operating Transfers Out 2,793,629 1,966,317 2,211,317 2,330,627 Total Other Uses: 2,793,629 1,966,317 2,211,317 2,330,627 Total Expenditures and Other Uses: 36,529,203 54,127,239 44,107,511 54,402,391 Fund BalancelNet Assets, December 31 $ 67,251,286 $ 58,341,807 $ 61,704,669 $ 52,842,301 Change in Fund Balance $ 2,524,352 $ (8,909,481) $ (5,546,619) $ (8,862,368) 3.90% -13.251/6 .8.25% -14.36% N O City of Andover 2024 Budget - General Fund Statement of Revenues, Expenditures and Changes in Fund Balance ;, _ Adoptetl Estimate Addpfed. ,Descii"titin. �ActuaQ 2022', 2023', Fund Balance, January 1 Revenues General Property Taxes Licenses and Permits Intergovernmental Charges for Services Fines Investment Income Miscellaneous Revenue Total Revenues: $ 9,626,466 9,974,141 972,878 963,290 1,295,429 55,983 (189,494) 188,395 13,260,622 $ 9,964,338 $ 9,964,338 10,814,789 573,000 839,907 839,110 45,500 75,000 148,300 13,335,606 10,811,789 701,750 847,176 954,510 50,850 75,000 167,070 13,608,145 $ 9,608,195 11,621,126 617,600 868,657 897,610 50,500 75,000 154,800 14,285,293 Other Sources Transfers In 197,081 228,772 228,772 221,246 Total Revenues and Other Sources: 13,457,703 Total Available: 23,084,169 Expenditures Personal Services 5,797,810 Supplies and Materials 792,115 Purchased Services 4,207,672 Other Services and Charges 1,627,775 Capital Outlay 144,459 Total Expenditures: 12,569,831 13,564,378 23,528,716 6,374,964 847,544 4,635,276 1,900,309 148.000 13,906,093 13,836,917 23,801,255 6,374,964 843,494 4,669,176 1,889,426 216,000 13,993,060 14,506,539 24,114,734 6,583,354 910,213 5,175,463 2,071,583 235.000 14,975,613 Other Uses Transfers Out 550,000 200,000 - Total Expenditures and Other Uses: 13,119,831 13,906,093 14,193,060 Fund Balance, December 31 Change in Fund Balance $ 9,964,338 $ 337,872 4% $ 9,622,623 $ (341,715) -3% $ 9,608,195 $ (356,143) -4% 14,975,613 $ 9,139,121 $ (469,074) -5% N 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: Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 Change in Fund Balance $ 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 3,816,966 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 6,108,647 924,676 117,570 629,932 740,227 1,756,000 4,168,405 195,000 437,500 1,273,000 8,400 856,068 2,769,968 2,769,968 5,790,397 4,426,425 936,676 115,220 686,512 702,227 1,385,005 3,825,640 307,400 308,300 308,300 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% 942,630 116,170 407,886 778,917 400,000 2,645,603 308,000 2,953,603 $ 1,472,822 $ (183,635) -11% Actual Adopted Estimate Adopted Descri tion , 42022`; 2023 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: Other Uses Transfers Out Total Expenditures and Other Uses: Fund Balance, December 31 Change in Fund Balance $ 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 3,816,966 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 6,108,647 924,676 117,570 629,932 740,227 1,756,000 4,168,405 195,000 437,500 1,273,000 8,400 856,068 2,769,968 2,769,968 5,790,397 4,426,425 936,676 115,220 686,512 702,227 1,385,005 3,825,640 307,400 308,300 308,300 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% 942,630 116,170 407,886 778,917 400,000 2,645,603 308,000 2,953,603 $ 1,472,822 $ (183,635) -11% N N 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 $ 3,491,233 $ 3,763,222 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 4,393,198 $ 3,760,032 $ 268,799 8% 3,766,697 3,050 3,769,747 895,300 4,665,047 8,156,280 3,125,000 1,260,998 7,060 4,393,058 3,891,710 3,891,710 845,300 4,737,010 8,500,232 3,240,000 1,162,366 7,200 4,409,566 60,854 4,393,058 4,470,420 $ 3,763,222 $ 271,989 8% $ 4,029,812 $ 266,590 7% Actual: :Adopted Estimate- Adopted d'escn 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 $ 3,491,233 $ 3,763,222 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 4,393,198 $ 3,760,032 $ 268,799 8% 3,766,697 3,050 3,769,747 895,300 4,665,047 8,156,280 3,125,000 1,260,998 7,060 4,393,058 3,891,710 3,891,710 845,300 4,737,010 8,500,232 3,240,000 1,162,366 7,200 4,409,566 60,854 4,393,058 4,470,420 $ 3,763,222 $ 271,989 8% $ 4,029,812 $ 266,590 7% 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 Transfers In u' 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 94,701 709,864 789,258 (878,743) 3,614,893 246,752 6,730,464 1,385,228 163,823 1,549,051 8,279,515 46,852,137 30,503 5,292,440 1,978,592 7,301,535 716,020 8,017,555 $ 38,834,582 2,374,598 100,000 1,963,000 8,619,954 107,500 384,911 520,000 14,069,963 708,300 708,300 14,778,263 53,612,845 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% 2,374,598 100,000 1,958, 000 1,652,342 223,100 684,438 152,665 7,145,143 708,300 65,615 773,915 7,919,058 46,753,640 10,028,018 1,604,727 11,632,745 683,945 12,316,690 $ 34,436,950 $ (4,397,632) -11% 2,434,438 100,475 1,301,000 7,571,040 97,500 409,490 295,000 12,208,943 969,854 1,580,000 2,549,854 14,758,797 49,195,747 94,000 7,720,893 13,038,000 20,852,893 995,227 21,848,120 $ 27,347,627 $ (7,089,323) -21% a Actualk- ,- Aiiopted Estimate . Adopted De§cn'tion "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 Transfers In u' 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 94,701 709,864 789,258 (878,743) 3,614,893 246,752 6,730,464 1,385,228 163,823 1,549,051 8,279,515 46,852,137 30,503 5,292,440 1,978,592 7,301,535 716,020 8,017,555 $ 38,834,582 2,374,598 100,000 1,963,000 8,619,954 107,500 384,911 520,000 14,069,963 708,300 708,300 14,778,263 53,612,845 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% 2,374,598 100,000 1,958, 000 1,652,342 223,100 684,438 152,665 7,145,143 708,300 65,615 773,915 7,919,058 46,753,640 10,028,018 1,604,727 11,632,745 683,945 12,316,690 $ 34,436,950 $ (4,397,632) -11% 2,434,438 100,475 1,301,000 7,571,040 97,500 409,490 295,000 12,208,943 969,854 1,580,000 2,549,854 14,758,797 49,195,747 94,000 7,720,893 13,038,000 20,852,893 995,227 21,848,120 $ 27,347,627 $ (7,089,323) -21% N A 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 $ 11,374,465 6,726,845 Actual- - Aiopted Estimate- Adopted „'Desch titin`-, s.' r `2022. 2023'x-2023, 49,416 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 $ 11,374,465 6,726,845 6,207,829 6,207,829 6,464,757 (260,113) 62,500 62,500 62,500 49,416 13,000 13,000 13,000 71,500 44,000 44,000 44,000 6,587,648 6,327,329 6,327,329 6,584,257 152,877 133,945 133,945 294,227 6,740,525 6,461,274 6,461,274 6,878,484 18,112, 823 18,678,672 18,678,672 18,252,949 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% 1,318,317 510,800 3,165,818 1,853,500 782,200 7,630,635 1,318,317 510,800 3,165,818 508,000 782,200 6,285,135 1,331,896 547,600 3,447,319 1,935,000 86,807 7,348,622 974,072 1,019,072 966,546 8,604,707 $ 10,073,965 $ (2,143,433) -18% 7,304,207 $ 11,374,465 $ (842,933) -7% 8,315,168 $ 9,937,781 $ (1,436,684) -13% 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 Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 Change in Unrestricted Net Assets $ 963,504 $ 770,306 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 1,687,288 $ 770,306 $ (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% $ 770,306 $ 865,380 1,612,630 4,000 1,616,630 245,000 1,861,630 2,631,936 632,788 486,720 647,048 1,766,556 1,766,556 $ 865,380 $ 95,074 12% 1,885,225 4,000 1,889,225 1,889,225 2,754,605 651,538 507,420 680,509 1,839,467 1,839,467 $ 915,138 $ 49,758 6% actual`7 Adopted '.Estimate i 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: Other Uses Transfers Out Total Expenditures and Other Uses: Unrestricted Net Assets, December 31 Change in Unrestricted Net Assets $ 963,504 $ 770,306 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 1,687,288 $ 770,306 $ (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% $ 770,306 $ 865,380 1,612,630 4,000 1,616,630 245,000 1,861,630 2,631,936 632,788 486,720 647,048 1,766,556 1,766,556 $ 865,380 $ 95,074 12% 1,885,225 4,000 1,889,225 1,889,225 2,754,605 651,538 507,420 680,509 1,839,467 1,839,467 $ 915,138 $ 49,758 6% CITY OF ANDOVER General Fund Revenue & Expense Summary EXPENDITURES Actual Actual Actual Actual Actual Budget • Estimate Requested * Budget Change (') N General Government 0) Public Safety 2018 2019 2020 2021 2022 2023 2023 2024 $ % REVENUES 3,158,490 3,148,743 3,314,542 3,522,626 3,624,481 4,058,766 4,110,766 4,430,572 371,806 9.16% Property Taxes $ 8,634,130 $ 8,864,720 $ 9,303,235 $ 9,527,670 $ 9,974,141 $ 10,814,789 $ 10,811,789 $ 11,621,126 806,337 7.46% License and Permits 562,525 855,831 892,277 891,762 972,878 573,000 701,750 617,600 44,600 7.78% Intergovernmental Revenues 829,861 822,129 861,178 939,174 963,290 839,907 847,176 868,657 28,750 3.42% Charges for Current Services 888,944 1,133,160 1,070,788 1,036,850 1,295,429 839,110 954,510 897,610 58,500 6.97% Fines and Forfeits 73,719 62,349 47,630 53,747 55,983 45,500 50,850 50,500 5,000 10.99% Interest Income 107,560 208,957 148,974 (15,183) (189,494) 75,000 75,000 75,000 0 0.00% Miscellaneous Revenue 176,662 192,058 172,174 167,397 188,395 148,300 167,070 154,800 6,500 4.38% Transfers 178,558 188,008 190,688 212,031 197,081 228,772 228,772 221,246 (7,526) -3.29% TOTAL REVENUES 11,451959 12,327,212 12,686,944 12,813,448 13457,703 13,564,378 13,836,917 14,506,539 942,161 6.810/6 EXPENDITURES N General Government 0) Public Safety 2,748,464 4,956,352 2,843,957 5,091,793 2,906,325 5,162,234 3,020,260 5,532,429 3,222,596 5,705,358 3,812,860 5,943,867 3,821,127 5,940,567 3,985,287 6,464,154 172,427 520,287 4.52% 8.75% Public Works 3,158,490 3,148,743 3,314,542 3,522,626 3,624,481 4,058,766 4,110,766 4,430,572 371,806 9.16% Other 241,940 15,001 1,012,778 766,109 567,396 90,600 320,600 95,600 5,000 5.52% TOTAL EXPENDITURES 11,105246 11099,494 12,395,879 12841,424 13,119,831 13,906,093 14,193,060 14,975,613 1,069,520 7.69% UNDER(OVER)BUDGET $ 346,713 $ 1227,718 $ 291,065 $ 27,976 $ 337,872 $ 341,715 $ 356143 $ 469,074 $ 127.359 N V CITY OF ANDOVER Revenue Comparison - General Fund City of Andover 2024 Revenue Comparison - General Fund Propel, Taxes i Licenses & ennits Intergi 0 Rev Charges )r Svcs Fines & 7orfeits Interest Income Ii Mi c. Rev Tr 3nsfers $2.00 $2.00 $6.00 $10.00 $14.00 Ions 0 Budget 2024 0 Estimate 2023 0 Actual 2022 • Actual 2021 0 Actual 2020 City of Andover 2024 Revenue 6y Source - General Fund Misc. Rev 1% Interest Income Transfers 1% 2% Fines &Forfeits 0% Charges for Svcs 6% IntergoJl Rev 6% Licenses & Permits 4% Property Taxes 80% Actual Actual Actual Budget Estimate Budget 2020 2021 2022 2023 2023 2024 REVENUES Property Taxes $ 9,303,235 $ 9,527,670 $ 9,974,141 $ 10,814,789 $ 10,811,789 $ 11,621,126 License and Permits 892,277 891,762 972,878 573,000 701,750 617,600 Intergovernmental Revenues 861,178 939,174 963,290 839,907 847,176 868,657 Charges for Services 1,070,788 1,036,850 1,295,429 839,110 954,510 897,610 Fines and Forfeits 47,630 53,747 55,983 45,500 50,850 50,500 Interest Income 148,974 (15,183) (189,494) 75,000 75,000 75,000 Miscellaneous Revenue 172,174 167,397 188,395 148,300 167,070 154,800 Transfers 190,688 212,031 197,081 228,772 228,772 221,246 TOTAL REVENUES $ 12,686,944 $ 12,813,448 $ 13,457,703 $ 13,564,378 $ 13,836,917 $ 14,506,539 City of Andover 2024 Revenue Comparison - General Fund Propel, Taxes i Licenses & ennits Intergi 0 Rev Charges )r Svcs Fines & 7orfeits Interest Income Ii Mi c. Rev Tr 3nsfers $2.00 $2.00 $6.00 $10.00 $14.00 Ions 0 Budget 2024 0 Estimate 2023 0 Actual 2022 • Actual 2021 0 Actual 2020 City of Andover 2024 Revenue 6y Source - General Fund Misc. Rev 1% Interest Income Transfers 1% 2% Fines &Forfeits 0% Charges for Svcs 6% IntergoJl Rev 6% Licenses & Permits 4% Property Taxes 80% A EXPENDITURES General Government Public Safety Public Works Other TOTAL EXPENDITURES CITY OF ANDOVER Expenditure Comparison - General Fund Actual Actual Actual Budget Estimate Budget 2020 2021 2022 2023 2023 2024 $ 2,906,325 23% $ 3,020,260 24% $ 3,222,596 25% $ 3,812,860 27% $ 3,821,127 27% $ 3,985,287 27% 5,162,234 42% 5,532,429 43% 5,705,358 43% 5,943,867 43% 5,940,567 42% 6,464,154 43% 3,314,542 27% 3,522,626 27% 3,624,481 28% 4,058,766 29% 4,110,766 29% 4,430,572 30% 1,012,778 8% 766.109 6% 567,396 4% 90,600 1% 320,600 2% 95,600 1% $ 12,395,879 $ 12,841,424 $ 13,119,831 $ 13.906.093 $ 14,193.060 $ 14,975,613 City of Andover 2024 Expenditure Comparison - General Fund General Gov't ' iGFi.'aLY'?.TiFS_f `rinV,Fi'P.my:: Public Safety Public Works Other $0.00 $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 $7.00 Millions 0 Budget 2024 0 Estimate 2023 ■ Actual 2022 • Actual 2021 • Actual 2020 City of Andover 2024 Expenditures by Function - General Fund Other 1% General Gott 27% Public Works 29% Public Safety 43% CITY OF ANDOVER General Fund -Expenditure Budget Summary Totals - By Department Budget Year 2024 PUBLICSAFETY Actual Actual Actual Actual Actual Budget* Estimate Requested- Change(*) N t0 Police Protection 2018 2019 2020 2021 2022 2023 2023 2024 $ % GENERAL GOVERNMENT 1,445,167 1,391,252 1,508,854 1,706,876 1,961,915 1,992,865 1,992,865 2,120,451 127,586 6.40% Mayor and Council $ 87,813 $ 99,001 $ 95,519 $ 95,658 $ 95,366 $ 110,104 $ 108,404 $ 112,042 1,938 1.76% Administration 198,945 211,898 187,758 229,314 245,222 297,277 294,377 303,714 6,437 2.17% Newsletter 17,770 24,413 22,156 22,945 - 24,631 30,000 29,000 36,000 6,000 20.00% Human Resources 13,666 15,842 16,181 20,836 19,905 35,458 35,325 134,494 99,036 279.31% Attorney 188,031 191,782 195,721 199,809 206,399 219,221 219,221 223,486 4,265 1.95% City Clerk 149,769 160,184 166,221 175,177 184,318 196,235 196,235 204,009 7,774 3.96% Elections 50,629 20,452 91,643 20,260 75,115 85,140 85,040 90,906 5,766 6.77% Finance 272,851 280,199 294,501 307,009 320,729 355,854 354,304 360,343 4,489 1.26% Assessing 149,040 149,033 154,482 128,829 131,097 161,000 150,000 161,000 0 0.00% Information Services 171,637 169,827 187,703 185,642 226,588 242,922 242,922 249,184 6,262 2.58% Planning & Zoning 422,983 412,282 453,133 491,395 490,576 567,673 567,673 570,506 2,833 0.50% Engineering 527,688 561,642 566,224 594,720 649,664 741,037 741,037 755,758 14,721 1.99% Facility Management 497,642 547,402 475,083 548,666 552,986 770,939 797,589 783,845 12,906 1.67% Total General Gov 2,748,464 2,843,957 2,906,325 3,020,260 3,222,596 3,812,860 3,821,127 3,985,287 172,427 4.5200/a PUBLICSAFETY N t0 Police Protection 3,053,526 3,183,610 3,114,623 3,287,046 3,261,423 3,347,315 3,347,315 3,739,849 392,534 11.73% Fire Protection 1,445,167 1,391,252 1,508,854 1,706,876 1,961,915 1,992,865 1,992,865 2,120,451 127,586 6.40% Protective Inspection 436,790 493,955 519,183 519,787 464,560 559,182 559,182 557,917 (1,265) -0.23% Emergency Management 18,060 18,608 17,227 15,203 12,296 33,555 32,855 34,987 1,432 4.27% Animal Control 2,809 4,368 2,347 3,517 5,164 10,950 8,350 10,950 0 0.00% Total Public Safety 4,956,352 5,091,793 5,162,234 5,532,429 5,705,358 5,943,867 5,940,567 6,464,154 520,287 8.75% PUBLIC WORKS Streets and Highways 656,194 615,450 686,978 804,392 788,330 915,356 923,356 994,486 79,130 8.64% Snow and Ice Removal 599,029 703,647 496,668 540,226 752,396 774,897 774,897 901,461 126,564 16.33% Street Signs 206,890 202,996 257,281 196,7132 194,276 212,254 212,254 221,186 8,932 4.21% Traffic Signals 33,857 26,422 23,045 33,362 28,150 44,000 41,000 44,000 0 0.00% Street Lighting 32,829 32,716 34,211 36,533 36,142 42,400 40,400 45,400 3,000 7.08% Street Lights - Billed 142,937 145,604 152,181 156,841 158,028 180,500 175,500 182,000 1,500 0.83% Park & Recreation 1,282,414 - 1,180,502 1,426,233 1,505,145 1,482,060 1,637,954 1,702,954 1,779,408 141,454 8.64% Natuml Resource Preservatior 5,158 16,831 9,821 9,738 15,932 13,398 13,398 17,022 3,624 27.05% Recycling 199,182 224,575 228,124 239,607 169,167 238,007 227,007 245,609 7,602 3.19% Total Public Works 3,158,490 3,148,743 3,314,542 3,522,626 3,624,481 4,058,766 4,110,766 4,430,572 371,806 9.10/6 OTHER 241,940 15,001 1,012,778 766,109 567,396 90,600 320,600 95,600 5,000 5.52% Total Other 241,940 15,001 1,012,778 7669109 567,396 90,600 320,600 95,600 5,000 5.52% 14,975,613 ],069,520 7.69% GRAND TOTAL $ 11,105,246 $ 11,099,494 $ 12,395,879 $ 12,841,424 $ 13,119,831 $ 13,906,093 $ 14,193,060 S w 0 Hilltop Columbia Heights St. Francis Circle Pines Fridley Bethel Ramsey MUNICIPALITIES WITHIN ANOKA COUNTY Proposed 2023 City Tax Rate Comparison 20.000 40.000 60.000 80.000 100.000 120.000 TAX RATE Lexington Centerville a Columbus z 3 1�pring Lake Park u Anoka Coon Rapids Lino Lakes Blaine Andover East Bethel Oak Grove Nowthen Linwood Ham Lake 0.000 20.000 40.000 60.000 80.000 100.000 120.000 TAX RATE CITY OF ANDOVER 2024 Proposed Tax Breakdown Other County 0 2.908 0 27.989% School District _ 35.660% R I I City 33.443% PERCENTAGES ARE PROPORTIONAL TO REFLECT 100% RATHER THAN ACTUAL AMOUNT $4,239.02; EMV $441,500. w N CITY OF ANDOVER 2024 General Fund Revenue Types Interqovernmental Finac R Fnrfzitc Miscellane 1% License & Permits 4% Property Taxes 80% Public Z w w CITY OF ANDOVER 2024 General Fund Expenditures by Function Other 0.6% Ganeral Government Public Safety 43.2% CITY OF ANDOVER General Fund - General Government Expenditures Administration Facility Mgmt C2 8 �o l 7.6% Ne00.9l�tter Human Resources 19.7% 3.4% Attorney 5.6% City Clerk r,- 5.1% w Elections 2.3% Engineering Finance 19.0% 0 o Assessing Planning & Zoning Information Systems 4.0% 14.3% 6.3% w Ln Fire Protection 32.8% CITY OF ANDOVER General Fund - Public Safety Expenditures o....,.,.�;.,,. i ----- 4;-- Finarnanry Mannnamant Animal Cnntrnl Police Protection 57.9% Fd CITY OF ANDOVER General Fund - Public Works Expenditures Natural Resource Recycling Preservation_� 5.5% Streets & Highways 0.4% 22.4% Parks & Recreation Snow & Ice 40.2% 20.3% �treet Signs Street Lights - Billed Street Lighting Traffic Signa s 5.0% 4.1% 1.0% 1.0/0