HomeMy WebLinkAboutCC April 19, 2005
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
Regular City Council Meeting - Tuesday, April 19 , 2005
Call to Order - 7 :00 p.m.
Pledge of Allegiance
Proclamation/Arbor Day (April 29)
Resident Forum
PresentationIHLB Tautges Redpath/2004 City of Andover Audit - Finance
Agenda Approval
1. Approval of Minutes (3/29/05 Workshop, 4/5/05 Regular)
Consent Items
2. Approve Payment of Claims - Finance
3. Approve Plans & Specs/Order Advertisement for Bids/04-52/Well #9/Drilling - Engineering
4. Approve Plans & Specs/Order Advertisement for Bids/04-52AIW ell #9/Transmission Line - Engineering
5. Consider On-Sale 3.2% Liquor License Renewal/Woodland Creek Golf Course- Clerk
6. Accept 2004 City of Andover Audit Report - Finance
7. Approve Lease Agreement Skate Park Equipment - Engineering
8. Accept Quit Claim DeedIPrairie Cove Trail - Engineering
9. Declare Surplus Equipment/Senior Center-Finance
Discussion Items
10. Receive Anoka County Sheriff's Department Monthly Report - Sheriff
11. Approve Plans & Specs/Order Advertisement for Bids/05-2/2005 Overlays - Engineering
12. Accept or Reject Feasibility Report/05-6/l487 - l48lh Lane NW & Surrounding Area - Engineering
13. Accept Petition/Order Feasibility Report/05-29/14355 Crosstown Blvd. NW/SS & WM - Engineering
14. Consider RezoningIR-1 to R-4/665 l40lh Lane NW-Planning
15. Consider Lot Split/665 140th Lane NW-Planning
16. Consider Conditional Use PennitIRetain Garage/665 l40lh Lane NW-Planning
Staff Item
17, Schedule EDA Meeting- Administration
18. Schedule May Workshop- Administration
19. Administrator Report - Administration
Mayor/Council Input
Adjournment
City of Andover
Arbor Day
(procfamation
1IVJ{P/R.."r.EJIS, tlie City of .Jl.ndover reaEizes tlie many
Genefits native trees liave to offer; and
1IVJ{r.E1{r.EJIS, tlie City of .Jl.ndover understands tlie
importance of pCanting trees; and encourages tliose
tliat reside in tlie City to pCant tliem.
:Now lJ'Iierefore, L 1vlicliae[ ~ qamaclie, :Jr1ayor of
.Jl.ndover, do liereGy procfaim Priday, .Jl.pri[ 29, 2005
as .Jl.rGor (}Jay in .Jl.ndover :Jr1innesota.
~icliae{ ~ gamaclie, ~ayor (])ate
City of .llndover
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO: Mayor and City Council
cc, J;mDiokinoon, City Admini_~
FROM: Vicki V olk., City Clerk
SUBJECT: Approval of Minutes
DATE: April 19, 2005
INTRODUCTION
The following minutes were provided by TimeSaver Secretarial Service for approval by
the City Council:
March 29, 2005
Council Workshop
April 5, 2005
Regular Meeting
DISCUSSION
Copies of the minutes have been emailed,to Mayor Gamache and Councilmembers Orttel
and Jacobson. Hard copies have been provided to Councilmembers Knight and Trude.
ACTION REOUIRED
The City Council is requested to approve the above minutes.
Respectfully submitted,
!L:L. U~
Vicki V olk.
City Clerk
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and Councilmembers
Jim Dickinson, City Administrator / Finance Director wJ--
CC:
FROM:
Lee Brezinka, Assistant Finance Director
SUBJECT:
Payment of Claims
DATE:
April 19, 2005
INTRODUCTION
Attached are disbursement edit lists for claims related to the on going business of the City of Andover,
DISCUSSION
Claims totaling $113,081,84 on disbursement edit lists #1 - #3 from 04/04/05 to 04/14/05 have been issued
and released.
Claims totaling $340,796,80 on disbursement edit list #4 dated 04/19/05 will be issued and released upon
approval.
BUDGET IMPACT
The edit lists consist of routine payments with expenses being charged to various department budgets and
projects.
ACTION REOUIRED
The Andover City Council is requested to approve total claims in the amount of $453,878,64, Please note
that Council Meeting minutes will be used as documented approval.
Respectfully submitted,
~-Ij~
Lee Brezinka
Attachments:
Edit Lists
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER. MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.C1.ANDOVER.MN.US
TO:
CC:
FROM:
SUBJECT:
Mayor and Council Members
Jnn Dicldn",.. City A~\t
DaVId D. BerkowItz, CIty Engmeer \J
Approve Plans & Specs/Order Advertisement for Bids/04-52/WeU #9illrilling
- Engineering
DATE:
April 19, 2005
INTRODUCTION
The City Council is requested to approve final plans and specifications and order the
advertisement of bids for Project 04-52, Well #9/Drilling.
DISCUSSION
The construction of Well #9 was identified in the 2004 Water System Improvements Report
prePared by SEH and included in the City's 2005-2009 Capital Improvement Plan for
construction in 2005. The project will consist of drilling a new well (#9) at the NE comer of
Xeon Street NW and Andover Boulevard NW. Once the well drilling is complete, test pumping
will be conducted on the well to assist in the pumping system design. The estimated cost to drill
Well #9 is estimated under $200,000 (includes design, inspection& construction).
BUDGET IMPACT
The funding for this project will be from the Water Trunk Fund.
ACTION REOUIRED
The City Council is requested to approve the resolution approving final plans and specifications
and ordering the advertisement of bids for Project 04-52, Well #9/Drilling.
Respectfully submitted,
CJ~CjJ ,
David D. Berkowitz
Attachments: Resolution /
cc: Chad Setterholm, SEH
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
MOTION by Councilmember
to adopt the following:
A RESOLUTION APPROVING FINAL PLANS AND SPECIFICATIONS AND
ORDERING ADVERTISEMENT FOR BIDS FOR PROJECT NO. 04-52, WELL #9/
DRILLING.
.. WHEREAS, pursuant to Resolution No. 206-04 , adopted by the City
Council on the 218 day of December ,2004, SEH has prepared final
plans and specifications for Project 04-52, Well #9/Drillina.
WHEREAS, such final plans and specifications were presented to the City
Council for their review on the 19th day of April , 2005 .
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Andover to hereby approve the Final Plans and Specifications.
o
BE IT FURTHER RESOLVED by the City Council of the City of Andover to hereby
direct the City Clerk to seek public bids as required by law, with such bids to be
opened at 10:00 a.m. Mav 19 , 2005 at the Andover City Hall.
MOTION seconded by Councilmember
City Council at a reaular meeting this 19th
Council members
voting in favor of the resolution, and Councilmembers
and adopted by the
day of April , 2005 , with
voting
against, whereupon said resolution was declared passed.
CITY OF ANDOVER
ATTEST:
Michael R. Gamache - Mayor
o
Victoria Volk - City Clerk
o
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1685 CROSSTOWN BOUL"EVARDN.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
CC:
FROM:
SUBJECT:
Mayor and Council Members ~
Jim Dickinson, City Administrator
David D. Berkowitz, City Engineer
Approve Plans & Specs/Order Advertisement for Bids/04-52A/Well
#9/Transmission Line - Engineering
DATE:
April 19, 2005
INTRODUCTION
The City Council is requested to approve final plans and specifications and order the
advertisement of bids for Project 04-52A, Well #9lTransmission Line.
DISCUSSION
The construction of the Well #9 Transmission Line will consist of constructing a water main
transmission line from the Well #9 site (NE comer of Xeon Street NW & Andover Boulevard
NW) east along Andover Boulevard NW, then north along Hanson Boulevard NW, connecting to
the existing transmission line near Well #8 (SE comer of Andover Elementary). This
improvement is anticipated to add an additional 1200 gallons per minute of water to the
Treatment Plant. The project has been identified in the 2004 Water System Improvements
Report that was previously approved by the City Council.
Construction will take place in the summer of 2005. The estimated cost for the improvement
was originally identified in the 2004 Water System Improvement Report at $813,000. This cost
should be much lower due to the power line along Hanson Boulevard NW not being an issue.
The project is identified in the City's 2005-2009 Capital Improvement Plan.
BUDGET IMPACT
The funding for this project will be from the Water Trunk Fund.
ACTION REQUIRED
The City Council is requested to approve the resolution approving final plans and specifications
and ordering the advertisement of bids for Project 04-52A, Well #9lTransmission Line.
Respectfully submitted,
o c;)~.
David D. Berkowitz
Attachments: Resolution/
cc: Chad Setterholm, SEH
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
MOTION by Councilmember
to adopt the following:
A RESOLUTION APPROVING FINAL PLANS AND SPECIFICATIONS AND
ORDERING ADVERTISEMENT FOR BIDS FOR PROJECT NO. 04-52A, WELL
#9/TRANSMISSION LINE.
WHEREAS, pursuant to Resolution No. 207-04 , adopted by the City
Council on the 21 S day of December ,2004, SEH has prepared final
plans and specifications for Project 04-52A, Well #9/Transmission Line.
WHEREAS, such final plans and specifications were presented to the City
Council for their review on the 19th day of Aoril , 2005 .
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Andover to hereby approve the Final Plans and Specifications.
o
BE IT FURTHER RESOLVED by the City Council of the City of Andover to hereby
direct the City Clerk to seek public bids as required by law, with such bids to be
opened at 10:30 a.m. Mav 19 , 2005 at the Andover City Hall.
MOTION seconded by Councilmember
City Council at a reQular meeting this 19th
Councilmembers
and adopted by the
day of Aoril , 2005 , with
voting in favor of the resolution, and Council members
against, whereupon said resolution was declared passed.
voting
CITY OF ANDOVER
ATTEST:
Michael R. Gamache - Mayor
o
Victoria Volk - City Clerk
o
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@)
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CLANDOVER.MN.US
TO:
Mayor and City Council \C:J
Jim Dickinson, City Administrato~
Vicki V olk, City Clerk
CC:
FROM:
SUBJECT:
Consider On-Sale 3.2% Liquor License Renewal/Woodland Creek
Golf Course
DATE:
April 19, 2005
INTRODUCTION
Olvan, LLC, the owners of the Woodland Creek Golf Course, have applied for renewal of
their 3.2% malt liquor license.
DISCUSSION
Olvan, LLC has completed the appropriate paperwork and paid the $200.00 fee for
renewal of the 3.2% malt liquor license.
As a reminder, this license covers not only the clubhouse but also the entire golf course.
ACTION REQUIRED
Council is requested to consider renewal of an on-sale 3.2% malt liquor license for the
Woodland Creek Golf Course from April 20, 2005 through December 31,2005.
Respectfully submitted,
~' ()/L
Vicki V olk
City Clerk
o
(!)
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and Councilmembers
Jim Dickinson, City Administrator / Finance Director tv'~
CC:
FROM:
Lee Brezinka, Assistant Finance Director
SUBJECT:
Accept 2004 Audit - HLB Tautges Redpath
DATE:
April 19, 2005
INTRODUCTION
Mark Gibbs, CPA, an Audit Partner with the City's auditing fIrm, HLB Tautges Redpath, will be providing a
presentation to the City Council related to the City of Andover Comprehensive Annual Financial Report
(CAFR) as of December 31, 2004 and the corresponding Management Report.
Included in each Councilmembers packet is the December 31,2004 CAFR, the corresponding Management
Report, a report on internal controls and a legal compliance report. Please bring your copies to the Council
C Meeting, as that will be the basis of Mr. Gibbs' presentation.
DISCUSSION
The City is required to have an independent audit conducted annually. The 2004 Audit was conducted
throughout the months of February, March and April, with the fmal day of fIeldwork conducted on March 17,
2005. The Finance Staff was very involved in the audit process and enjoyed the excellent working
relationship with HLB Tautges Redpath.
Mr. Gibbs' presentation will touch on the highlights of the City's fmances and provide suggestions for
improvement on reporting and internal controls. Of signifIcant importance to the Council is that the City
received an "unqualifIed opinion" for the fIfth consecutive year and received minimal reportable condition
comments.
BUDGET IMPACT
No budget impact, the presentation, fmancial report, corresponding management report, report on internal
controls and report on legal compliance are provided as informational.
ACTION REOUIRED
The Andover City Council is requested to receive the City of Andover CAFR as of December 31,2004, the
corresponding Management Report, report on internal controls and report on legal compliance.
Respectfully submitted,
o ~7j~
Lee Brezinka
Attachments: Reports: CAFR, Management Report, Internal Controls Report and Legal Compliance Report
o
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(!)
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER. MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and Council Members ~
Jim Dickinson, City Administrat~
David D. Berkowitz, City Engineer JP!>
CC:
FROM:
Todd J. Haas, Asst. City Engineer
SUBJECT:
Approve Lease Agreement Skate Park Equipment - Engineering
DATE:
April 19, 2005
INTRODUCTION
This item is in regards to approving the Lease Agreement for the skate park equipment between
the Gity of Andover and Constance Evangelical Free Church.
DISCUSSION
This agreement is the same agreement that was executed last year between the City and the
church. The lease will commence May 30, 2005 and terminates on September 9, 2005.
Note: The Public Works Department has indicated to Engineering that the equipment continues
to deteriorate and weaken from year to year due to the moving of the equipment from
location to location.
ACTION REQUIRED
The City Council is requested to approve the Lease Agreement for the skate park equipment.
Respectfully submitted,
~~
./
Attachments: Lease Agreement
cc: Pastor Jim Barber, Constance Evangelical Free Church,
o
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CONSTANCE FREE CHURCH LEASE
THIS AGREEMENT, made this day of , 2005,
by and between Constance Evangelical Free Church, a Minnesota corporation,
(hereinafter "Landlord") and the City of Andover, a municipal corporation (hereinafter
'Tenanf').
WITNESSETH:
1. Leased Property. The Landlord does hereby lease to Tenant the property
designated on Exhibit A attached hereto and made a part hereof (hereinafter "Leased
Property").
2. Rental Period. The tenn of this Lease shall commence May 30, 2005 and
tenninate on September 9, 2005. Notwithstanding the foregoing, this Lease may be
tenninated by Tenant upon 30 days written notice to the Landlord.
3. Use of the Premises. Tenant agrees that the Leased Property shall be
used solely for the purpose of operating a skateboard park and related equipment in
accordance with the rules attached as Exhibit B, which will be posted at the skate park
location.
4. Rental Charge. Tenant agrees to pay as rental for the Leased Property the
sum of $1.00.
5. Skateboard Park Equipment. Tenant shall have the right to install
skateboard park equipment on the Leased Property. All maintenance required on the
equipment shall be the responsibility of Tenant. Tenant shall remove all of the equipment
at the end of the lease tenn. Tenant shall be responsible for transporting all of its existing
skate park equipment to and from the site.
6. Improvements. Tenant shall make no improvements to the leased
1
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premises without the written pennission of Landlord.
7.
Maintenance.
Landlord shall be responsible for keeping the leased
property continually in a neat, clean and respectable condition. Tenant will
provide one (1) portable restroom at Tenants expense.
8. Real Estate Taxes. Landlord shall be responsible for the payment of any
and all real estate taxes that may be allocated to the leased property.
9. Insurance. Tenant shall take out and maintain during the tenn of this lease,
public liability and property damage insurance covering personal injury, including death,
and claims for property damage which may arise out of the operation of Tenant's skate
park operation. Limits for bodily injury and death shall be not less than $300,000 for one
person and $1,000,000 for any occurrence. Limits for property damage should be not less
than $100,000 for each occurrence. Landlord shall be named as additional insured on the
o policy and Tenant shall file with Landlord a certificate evidencing coverage prior to
occupation of the property. The certificate shall provide that Landlord must be given ten
c
(10) days advance written notice of a cancellation of insurance. This certificate may not
contain any disclaimer for failure to give the required notice.
10. Tenant's Covenants. Tenant covenants and agrees during the tenn of this
Lease:
a. To pay the rent on the days and in the manner aforesaid;
b. Not to cause the estate of Landlord in the leased property at any time during
the said tenn to become subject to any lien, charge or encumbrance
whatsoever, it being agreed that except as may be hereinafter specifically
provided, the Tenant shall have no authority, express or implied, to create a
lien, charge or encumbrance upon the estate of Landlord in the leased
premises;
c.
Not to make or suffer any use or occupancy of the leased property contrary
to the purpose of the lease or any law or ordinance now in effect or hereafter
enforced
2
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d.
To indemnify Landlord against all claims, damages, costs and expenses,
including attorney fees, lawfully or reasonably incurred for the collection of
any rentals or monies due under the lease or in defense of any action or
proceeding, or in discharging the leased property from any charge, lien or
encumbrance caused by Tenant, or in obtaining possession after default of
Tenants or the termination of this lease;
e. To comply with all zoning and local ordinances regarding the use of the
leased premises.
f. The Tenant has authorized this agreement by all necessary corporate action
by the City of Andover.
IN WITNESS WHEREOF, the parties hereto have hereunto set their hands the day and
year first above written..
LANDLORD:
CONSTANCE FREE CHURCH
By:
Its:
By:
Its:
TENANT:
CITY OF ANDOVER
By
Its: Mayor
By
Its: Clerk
3
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STATE OF MINNESOTA )
COUNTY OF ANOKA )
) ss.
This instrument was acknowledged before me on
2004 by
day of
and the and
of Constance Free Church, a corporation under the
laws of Minnesota on behalf of the corporation.
Notary Public
STATE OF MINNESOTA )
) ss.
COUNTY OF ANOKA )
On this day of , 2004, before me, a Notary Public within
and for said County, personally appeared Michael R. Gamache and Victoria Volk, to me
known to be the Mayor and Clerk of City of Andover, a municipal corporation under the
laws of the State of Minnesota, and that they executed the foregoing instrument and
acknowledged that they executed the same on behalf of said corporation.
Notary Public
This instrument was drafted by:
William G. Hawkins and Associates
2140 Fourth Avenue North
Anoka, Minnesota 55303
(763) 427-8877
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ATTENTION
Skate Park Rules:
1. Skating is restricted to the skate park equipment and surrounding area only.
2. Out of courtesy, keep out of the church cemetery.
3. The church staff will limit use of the church facility at their discretion.
4. The following personal protective equipment are recommended to be worn:
helmets, elbow pads and kneepads, wrist guards and appropriate footwear.
5. All protective gear and equipment must be designed for skateboard / in-line
skating and be in good condition. The City of Andover employees and / or
Anoka County Sheriffs Department reserve the right to refuse to allow anyone
to skate if their protective gear and equipment is not adequate.
6. All skaters agree to act in an orderly, safe and considerate manner while on the
premises and in the skating area.
7. No "snaking". Everyone is to wait his / her turn. Reckless and dangerous
skaters will be requested to leave the skating area and the premises
immediately.
8. All injuries, whether major or minor in nature, are to be reported to the City of.
Andover staff immediately. In the case of a serious injury, do not move the
injured person and all skating on that ramp shall cease immediately.
9. Only one skateboarder is permitted on a skateboard at a time.
10.No bicycles, scooters, roller skates are permitted on the ramps.
II.No alcohol, tobacco products or drugs are permitted on the premises.
12.No food or drink on the ramps.
13.Proper language and music must be used at all times. Anyone showing
disrespect or found using or playing improper language will be asked to leave.
SKATE PARK. HOURS
9:00 a.m. to Sunset
C:\Documents and Settings~dickinson \Local Settings\Temporary Internet Files\OLKI9\SkateParkSign.doc
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
CC:
Mayor and Council Members ~
Jim Dickinson, City Administrato~
David D. Berkowitz, City Engineer ~~
Todd Haas, Asst. City Engineer
FROM:
SUBJECT:
DATE:
Accept Quit Claim DeedsIPrairie Cove Trail- Engineering
Aprill9,2005
INTRODUCTION
The City Council is requested to accept the Quit Claim Deeds for the trail that will be
constructed from Prairie Cove to Hanson Boulevard NW/l59th Avenue NW.
DISCUSSION
As you mayor may not know, a trail easement cannot be shown on the final plat and must be
recorded as a separate document. Attached are the proposed Quit Claim Deeds for Lots 5 & 6,
Block 1.
The deeds will be recorded at the County by the City Clerk.
ACTION REOUIRED
The City Council is requested to accept the Quit Claim Deeds for the proposed trial from Prairie
Cove to Hanson Boulevard NW/159th Avenue NW.
Respectfully submitted,
t:fft/~
/
Attachments: Quit Claim Deeds
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QUIT CLAIM DEED Form No. 3I-M
Corporation, Partnership or Limited Liability
Company to Corporation, Partnership or
Limited Liability Company (Top 3 Inches Reserved for Recording Data)
Minnesota Uniform
Conveyaneing Blanks (1115/97)
DEED TAX DUE: $
Date:
FOR VALUABLE CONSlDERA nON,
Real Estate Data ManaClement. Inc.
a Corporation under the laws of Minnesota
Grantor, hereby conveys and quitclaims to City of Andover
, Grantee, a
MuniciDal Corvoration under the laws of Minnesota
real property in Anoka County, Minnesota, described as follows:
An permanent easement for trail purposes over and across the northwesterly 10 feet of Lot 5, Block 1, Prairie Cove,
according to the recorded plat thereof, Anoka County, Minnesota
O Dated:
(SEAL)
together with all hereditaments and appurtenances.
Check box if applicable:
o The Seller certifies that the Seller does not mow of any wells on the described real property.
o A well disclosure certificate accompanies this document.
lliI I am familiar with the property described in this instrument and I certify that the sliltus and number of wells on
the described real property have not changed since the last previously filed well disclosure certificate.
Real Estate Data Management, Inc.
City of Andover
By:
Clerk
By g:1/1): c? ~'
Its p;esi';;':~t
Affix Deed Tax Stamp Here
STATE OF MINNESOTA
COUNTY OF ANOKA
}ss
By
This instrument was acknowledged before me on
by Jefferv A. Johnson
the President
of Real Estate Data ManaClement. Inc.
'-lIdoS
and I I
and
Its
a CorDoration tmder the laws of Minnesota
on behalf of the Cornoration
NOT STAMP OR SEAL (OR OTHER TITLE OR RANK)
PAULA J. LAMBRES
Notary Public
Minnesota
"'__......31.2009
Check here ifall or part of the land is Registered (Torrens) D
THIS INSTRUMENT WAS DRAFTED BY (NAME & ADDRESS):
Tax statemc:nts for the real property fbcnDed in this insnument shoukl
be sent to (include name and address of Grantee):
First Integrity Title
830 W. Main Street
Anoka MN 55303
(763)576-0576
REAL ESTATE DATA MANAGEMENT
FileNo: ,
EAGLE
STREET Nw
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DESCRIPTION OF SUBJECT PROPERTY I hereby certify that this plan or specification was prepared
by me or under my direct supervision and that I am a duly
licensed land surveyor under the laws of the State of
Minnesota.
Lot S, Block 1, PRAIRIE COVE, according to the recorded
plat thereof, Hennepin County, Minnesota.
EASEMENT DESCRIPTION
Dated this 24th day of February, 200S.
An easement for trail purposes over and across the
northwesterly 10 feet of Lot S, Block 1, PRAIRIE COVE,
according to the recorded plat thereof, Hennepin County,
innesota.
AREA: 1,692 Sq. Ft.
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Z ! ~ SATHRE-BERGQUIST, INC.
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Jeff Johnson ;1:0. "'0. wQ -'0 Z9
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. , CITY OF ANDOVER, MINNESOTA L
o
QUIT CLAIM DEED Form No. 31-M
Corporation, Partnership or Limited Liability
Company to Corporation, Partnership or
Limited Liability Company (Top 3 Inches Reserved for Recording Data)
Minnesota Uniform
Conveyancing Blanks (1115/97)
DEED TAX DUE: $
Date:
FOR VALUABLE CONSIDERATION,
Real Estate Data Manallement. Inc.
a Comoration under the laws of Minnesota
Grantor, hereby conveys and quitclaims to City of Andover
, Grantee, a
Municioal Comoration under the laws of Minnesota
real property in Anoka County, Minnesota, described as follows:
An permanent easement for trail purposes over and across the southeasterly 10 feet and the southerly 25 feet of Lot 6,
Block I, Prairie Cove, according to the recorded plat thereof, Anoka County, Minnesota
NOTICE IS HEREBY GIVEN that the City of Andover, County of Anoka, State of Minnesota, has accepted on
,2005, the above described
easement in this document.
City of Andover
O Dated:
(SIlAL)
together with all hereditaments and appurtenances.
Check box if applicable:
o The Seller certifies that the Seller does not know of any wells on the described real property.
o A well disclosure certificate accompanies this document.
IXJ I am familiar with the property described in this instrument and I certify that the status and nwuber of wells on
the described real property have not changed since the last previously filed well disclosure certificate.
Real Estate Data Management, Inc.
By:
Clerk
AffIX Deed Tax Stamp Here
STATE OF MINNESOTA
COUNTY OF ANOKA
}ss
By
l.) /5" h5" Its
/ ..
This instrument was acknowledged before me on
by Jeffery A. Johnson
the President
of Real Estate Data Manallement. Inc.
and
and
a CorDoration under the laws of Minnesota
on behalf of the Cor oration
NOTARIAL STAMP OR SEAL (OR OTHER TITLE OR RANK)
PAULA J. LAMBRES
Notary Public
Minnesota
MyCoom"",ExpJes~0I!I}'31.2009
Check here if all or ~art oftbe land is Registered (Torrens) D
THIS INSTRUMENT WAS DRAFTED BY (NAME & ADDRESS):
Tax statements for the real property described in this instrument shouL::!
be sent to (include name and address of Grantee):
First Integrity Title
830 W. Main Street
Poloka h1}l 55303
(763)576-0576
REAL ESTATE DATA MANAGEMENT
FileNo:
/
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~ 157.50
588042'03"E
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--
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DESCRIPTION OF SUBJECT PROPERTY
Lot 6, Block 1, PRAIRIE COVE, according to the recorded
plat thereof, Hennepin County, Minnesota.
I hereby certify that this plan or specification was prepared
by me or under my direct supervision and that I am a duly
licensed land surveyor under the laws of the State of
Minnesota.
SATH\\:G~':
~b. ~
David B. Pemberton, Minnesota License No. 40344
7445-001 PRAIRIE COVE\OWG\TRAIL EASEMENT.DWG
EASEMENT DESCRIPTION
Dated this 24th day of February, 2005.
An easement for trail purposes over and across the
southeasterly 10 feet and the southerly 25 feet of Lot 6,
Block 1, PRAIRIE COVE, according to the recorded plat
ereof, Hennepin County, Minnesota.
rea: 6,654 Sq. Ft.
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SATHRE-BERGQUIST, INC.
150 SOUTH BROADWAY WAYXATA,MN.55391 (952)476-6000
EASEMENT SKETCH
PREPARED FOR
Jeff Johnson
. CI1Y OF ANDOVER. MINNESOTA
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER,MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and COUJ1cilmembers
CC:
Jim Dickinson, City Administrator / Finance Director
FROM:
Lee Brezinka, Assistant Finance Director
SUBJECT:
Declare Surplus Equipment/Senior Center
DATE:
April 19, 2005
INTRODUCTION
The Finance Department is requesting City Council's approval to declare the gas stove and hood in the Senior
Center as surplus property and to authorize the sale of both by sealed bids.
DISCUSSION
The current stove and hood are commercial grade equipment and are hardly getting used. The Seniors are
requesting to downscale to a residential unit with an ignitor so they don't have to deal with the pilot lights
constantly going out and leaving a strong gas odor in the building. Many service calls have been made and
there is no approved ignitor available to replace the old type pilots. The Seniors would like it replaced as
soon as possible.
BUDGET IMPACT
The revenues from the sale of the equipment will be used to purchase a residential range and hood for the
Senior Center.
ACTION REOUIRED
Staff is recommending that the City Council declare both items as surplus property and authorize
advertisement for sealed bids.
Respectfully submitted,
;L73~
Lee Brezinka
o
o
o
G
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and Councilmembers ~
Jim Dickinson, City Administrato~
Captain Dave Jenkins - Anoka County Sheriff's Office
CC:
FROM:
SUBJECT:
Receive Anoka County Sheriff's Department Monthly Report
DATE:
April 19, 2005
INTRODUCTION
Captain Dave Jenkins from the Anoka County Sheriff's Office will be present to provide the
Council and the citizens of Andover with an update on law enforcement activities within the
City. Attached is a copy of the March 2005 monthly report.
DISCUSSION
To be verbally presented.
ACTION REQUIRED
For Council information.
Respectfully submitted,
j)~~ e.~'
Captain Dave Jenkins
Anoka County Sheriff's Office
J
Attachment: March 2005 monthly report
o CITY OF ANDOVER - MARCH, 2005
o
Current Mo. Last Month YTD LAST YTD
Radio Calls 746 659 2,137 2,192
Incident 647 723 2,060 2,471
Report
Burglaries 13 5 28 26
Thefts 47 40 133 159
Crim.Sex 4 1 8 7
Condo
Assault 17 13 49 34
Dam to Prop. 29 30 83 70
Barr. Comm. 13 16 36 29
Felony Arrests 6 7 21 33
Gross Mis. 10 5 18 14
Misd. Arrests 38 26 87 130
DUI Arrests 9 4 22 33
Domestic Arr. 8 6 20 27
Warrant Arr. 13 8 35 46
Traffic Arr. 118 214 455 477
o
DUI OFFENSE TIMES: 01:12
01:13 Wednesday
01:25 Friday
01:35 Tuesday
01:43 Sunday
02:09 Sunday
02:20 Friday
02:42 Sunday
23:40 . Friday
23:56 Saturday
Friday
o
o
o
Community Service Officer Report
CITY OF ANDOVER - MARCH, 2005
Current Month Last Month YTD Last YTD
Radio Calls 196 142 538 500
Incident Report 148 103 353 268
Accident Assists 18 13 56 50
Vehicle Lock 41 29 117 124
Out
Extra Patrol 138 149 445 127
.
House Checks 18 33 57 26
Bus. Checks 52 61 176 65
Animal Compl. 59 38 144 171
Traffic Assist 21 16 62 14
Aids: Agency 162 167 475 290
Aids: Public 48 41 130 143
Paper Service 0 1 2 -
Inspections 0 - 0 -
Ordinance Viol. 0 5 5 -
o
C!9
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO: Mayor and Council Members
CC: Jim Dickinson, City Administrator ~
FROM: David D. Berkowitz, City Engineer
SUBJECT: Approve Plans & Specs/Order Advertisement for Bids/05-2/2005 Overlays -
Engineering
DATE: April 19,2005
INTRODUCTION
The City Council is requested to approve final plans and specifications and order the
advertisement of bids for Project 05-2, 2005 Overlays.
o
DISCUSSION
As part of the City's ongoing street maintenance program, each year the streets in the most need
of repair are milled and a new layer ofbitwninous is paved over the recycled base material. The
areas identified for reconstruction this year are Valley View Estates, north half of Valley View
Estates 2nd Addition and the Russell Stack development. Refer to the project location maps.
o
A feasibility report was previously prepared for this improvement and was submitted to the City
Council at the March 1,2005 City Council meeting. The project identified consists of milling
the existing bitwninous, shaping the gravel, constructing concrete curb and gutter and placing a
new layer ofbitwninous for the above listed developments. This project is included in the City's
CIP and has been initiated by the City.
The total project cost is estimated at $747,122.21. The City portion is estimated at $685,993.99
and the assessed cost would be $61,128.22.
A portion of Valley View Estates and the north half of Valley View Estates 2nd Addition are
proposed to be assessed.
The estimated assessment is as follows:
Portion of Valley View Estates (8 lots) $2,778.56/Unit
North half of Valley View Estates 2nd Addition (14 Lots) $2,778.56/Unit
A public hearing for the improvement was held on April 4, 2005. Residents brought up concerns
about the consistency of placing concrete curb for past reconstruction projects. The Council has
requested information from the last four years on areas that were reconstructed. Included in the
side pocket of your packet is a map identifying the areas that were reconstructed since 2000.
Two areas had concrete curb installed that the cost was not assessed. The two areas are 175th
o
o
o
Mayor and Council Members
April 19, 2005
Page 2 of2
Lane NW from 7th Avenue to the east and Aztec Street NW/174th Avenue NW/Blackfoot Street
NW in the Cedar Crest Estates & Cedar Crest Estates 3rd Addition developments. These areas
are identified on the map. Concrete curb and gutter was installed and not assessed in these areas
based on past maintenance issues. In the past, Public Works staff has spent a great deal of time
dealing with washouts and maintenance problems in these areas. The curb improvement was
constructed as a maintenance project and funded out of the City's Road & Bridge Fund.
If the project is approved, staff will hold a public informational meeting with the entire area
affected by the improvement.
BUDGET IMPACT
The street construction would be funded from the Road & Bridge Fund and the concrete curb and
gutter construction plus indirect cost would be assessed to the benefiting properties. The
feasibility report cost from the Road & Bridge Fund exceeds the estimated costs in the City's
2005-2009 CIP.
ACTION REQUIRED
The City Council is requested to approve the resolution approving final plans and specifications
and ordering the advertisement of bids for Project 05-2, street mill and overlay in the area of
Valley View Estates, north half of Valley View Estates 2nd Addition and the Russell Stack
development.
Respectfully submitted,
QfP::tJlJ,
David D. Berkowitz
/ ,/ ,./'/
Attachments: Resolution, Project location m'aI,s & Map of areas reconstructed since 2000
(located in side pocket of packet)
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
MOTION by Councilmember to adopt the following:
A RESOLUTION APPROVING FINAL PLANS AND SPECIFICATIONS AND
ORDERING ADVERTISEMENT FOR BIDS FOR PROJECT NO. 05-2 , FOR
2005 OVERLAYS IN THE AREA OF VALLEY VIEW ESTATES. NORTH HALF
OF VALLEY VIEW ESTATES 2ND ADDITION & THE RUSSELL STACK
DEVELOPMENT
WHEREAS, pursuant to Resolution No. 063-05 , adopted by the City
Council on the 5th day of April , 2005 , the City Enaineer has
prepared final plans and specifications for Project 05-2 for 2005 Overlays
WHEREAS, such final plans and specifications were presented to the City
Council for their review on the 19th day of April , 2005 .
o
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Andover to hereby approve the Final Plans and Specifications.
BE IT FURTHER RESOLVED by the City Council of the City of Andover to hereby
direct the City Clerk to seek public bids as required by law, with such bids to be
opened at 10:00 a.m. May 25 , 2005 at the Andover City Hall.
and adopted by the
day of April , 2005 , with
MOTION seconded by Councilmember
City Council at a reaular meeting this 19th
Council members
voting in favor of the resolution, and Council members
voting
against, whereupon said resolution was declared passed.
CITY OF ANDOVER
ATTEST:
Michael R. Gamache - Mayor
o
Victoria Volk - City Clerk
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
CC:
FROM:
SUBJECT:
DATE:
Mayor and Council Members ~~
Jim Dickinson, City Administrator ~
David D. Berkowitz, City Engineer
Accept or Reject Feasibility ReportJ05-6/1487 - 148tb Lane NW & Surrounding
Area - Engineering
April 19, 2005
INTRODUCTION
The City Council is requested to accept or reject the feasibility report Project 05-6, 1487 - 148tb Lane
NW & Surrounding Area.
DISCUSSION
TIle resident at 1487 - 148tb Lane NW (Mr. Olson) has petitioned the City for sanitary sewer and
water. Mr. Olson has an approved lot split that has been approved contingent on the availability and
connection to City sanitary sewer and water.
o
The proposed project is identified in the enclosed feasibility report. The report identifies
assessments ranging from $2,248.71 (each potential lot) for concrete curb and gutter to $12,182.87
(each potential lot) for all the proposed improvements.
Two informational meetings were held to discuss the proposed project and answer questions.
Attached for your information are the attendance records and comments that have been received.
Details regarding this improvement were discussed at the April 12, 2005 City Council workshop.
ACTION REOUIRED
The City Council is requested to accept or reject the feasibility report Project 05-6, 1487 - 148tb Lane
NW & Surrounding Area.
Respectfully submitted,
Q~Q.
David D. Berkowitz. / ... 1/
Attachments: 2 Resolutions, Neighborhood AttendaDce Records, Resident co~ts & Feasibility
Report (located in side pocket of packet)
cc: Keith Olson, 1487 -148tb Lane NW, Andover
Property Owners at 1452, 1420, 1423, 1484, 1529, 1516, 1455, 1508 & 1519 -148tb Lane NW,
Andover
o
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
MOTION by Councilmember
to adopt the following:
A RESOLUTION ACCEPTING FEASIBILITY REPORT AND CALLING PUBLIC
HEARING ON IMPROVEMENTS OF SANITARY SEWER & WATER MAIN ,
PROJECT NO. 05-6 IN THE AREA OF 1481H LANE NW BETWEEN EAGLE
STREET NW & BLUEBIRD STREET NW.
WHEREAS, pursuant to Resolution No. 014-05, adopted the 18th day of
Januarv , 2005 a Feasibility Report has been prepared by the Citv Enoineer for
the improvements: and
WHEREAS, such report was received by the City Council on the 19th
day of April , 2005; and
WHEREAS, such report declared the proposed assessment to be feasible
for an estimated project cost of $ 198.180.55 .
o
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Andover that:
1. The City Council hereby accepts the Feasibility Report for Project No. 05-6, for
the improvements.
2. The Council will consider the improvements in accordance with the report and
the assessment of abutting property for all or a portionofthe improvement
pursuant to Minnesota Statutes Chapter 429 at an estimated total cost of the
improvement of $ 198.180.55.
3. A public hearing shall be held on such proposed improvement on the 1 ih
day of Mav, 2005 in the Council Chambers of the City Hall at 7:00 PM
and the Clerk shall give mailed and published notice of such hearing and
improvement as required by law.
MOTION seconded by Councilmember
City Council at a reoular meeting this 19th
and adopted by the
day of April , 2005 , with
Councilmembers
voting
in favor of the resolution, and Councilmembers
voting against, whereupon said resolution was declared passed.
CITY OF ANDOVER
o
ATTEST:
Michael R. Gamache - Mayor
Victoria Volk - City Clerk
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
MOTION by Councilmember
to adopt the following:
A RESOLUTION REJECTING THE FEASIBILITY REPORT FOR SANITARY
SEWER & WATER MAIN, FOR PROJECT NO. 05-6 IN THE AREA OF 148TH
LANE NW BETWEEN EAGLE STREET NW & BLUEBIRD STREET NW.
WHEREAS, a Feasibility Report was prepared by the City Enaineer
and rejected by the City Council on the 19th day of April, 2005 , Resolution No.
014-05 ; and
WHEREAS, such feasibility report was rejected by the City Council for an
estimated cost of$ 198.180.55
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Andover that:
1. The City Council hereby rejects the Feasibility Report for Project
for the improvements.
05-6 ,
o
MOTION seconded by Council member
and adopted by the
City Council at a reaular meeting this 19th day of April ,2005, with
Councilmembers
voting
in favor of the resolution, and Councilmembers
voting against, whereupon said resolution was declared passed.
CITY OF ANDOVER
ATTEST:
Michael R. Gamache - Mayor
Victoria Volk - City Clerk
o
o
I-ffe. u;:' -V0
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
NEIGHBORHOOD INFORMATIONAL MEETING SIGN-IN
1487-148tb Lane - Oak Bluff Utility Improvements
CITY PROJECT No.. 05-06
Tuesday, March 1,2005 5:00 p.m. - 6:00 p.m. .
Name
c:t:::tt~
k y lil~ad,':Jfrm
~11Y!I4AM!fI2J4,J
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Address
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jlf~ ~ / ~f!1 !.Jq ;U (;)
lYE'! ~ /Y.l LCt/lf /1/0/
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Phone
LJ.._~'-I- 9.3 7()
,I/f~ b S7c/'
!f3tl- 57 f r
'151- Lj7ZP
YJ Y - 07/7
L/;3Ij-63-:J]-
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f-IG ; a.s:~Zi,:G
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW,CI.ANDOVER.MN.US
NEIGHBORHOOD INFORMATIONAL MEETING SIGN-IN
Name
l(lr-7/Vl-J/(;2,f\^ fY\,} d\
~f'\, Mer/,'e.- ~
6U y (V\ (-\; A fV\ A-,.e, i A tV
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1487-148th Lane - Oak Bluff Utility Improvements
CITY PROJECT No. 05-06
Tuesday, April 5, 2005 5:00 p.m. - 6:00 p.m.
Address
II( e;~ /V~ A7frVc
(f>J'l'-/4&'t.S. ~jJtU
) y fl( - / l{f LCtt'\e (V\;V
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/1/ s-s- /7" y LZ- /t./L-J
/C(2.6 I V,f~ C-- ~/<
Phone
q~tj-q'570
.763--113--adS3
7b.? -Lf3 Lf-y 72cF
,/c:Y -Y3V-~~);/
Y;;</~6SIV
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Comment Sheet
1487 -148th Lane - Oak BluffUtility Improvements
City Project No. 05"06
Name: Linda Mahmarian
Address: 1484 -148th Lane NW
Phone: 763-434-4728
o
The proposed assessments to our property would have an enormous financial impact on
our family. We moved to Andover in 1987 and specifically chose our home because of
the one- acre lot. Our taxes have gone to build schools, roads, parks, and numerous other
city projects. Weare raising our family here and we own and operate a business in Anoka
County. This year we will have 2 children in college. Our youngest son has severe
autism. Helping our children through college and providing for the short term and long
term needs of our disabled child mean that we have no ability to cover the. Qosts of this
proposal. Having lived in Andover for almost 20 years it is difficult to realize that the
actions of new residents, like our neighbor at 1487 -148th Lane, have the potential to force
us to lose what we have planned for our family. The idea that the City of Andover would
require us to hand over several thousand dollars a year for changes that we do not even
want is unreasonable government intrusion in our lives. Each member of our family will
be impacted in both the short term and long term if we are forced to comply with this
assessment. We urge you to consider our situation in your decision making process and to
seek alternative means to accomplish this plan. The City of Andover must not use the
heavy hand of government taxation in a manner that would be so destructive to one of its
families.
o
o
o
o
h~~ tJ~-t.J iO
CITY OF
NDOVE
COMMENT SHEET
1487-148th Lane - Oak Bluff Utility Improvements
CITY PROJECT NO. 05-06
INFORMATION MEETING
ANDOVER CITY HALL
1685 CROSSTOWN BOULEVARD NW
ANDOVER, MN 55304
TUESDAY, MARCH 1, 2005
5:00 p.m.-6:00 p.m.
Name:
'tJ1tl /l--,eG/r;e.e i /f-/II/l/c1JJ
11-.301 - /~t'tb /an e- Mid d" r/~r
Address:
Phone:
Comments: 111 t2/'e ~/11 .j1,{/or J/' f;4e- /.-Ri Sj'~'f I
. '.L- are- l1/rC //J -Ht//J/' &1~ 'h5e /Ltf-" 1>1-. ;'/ Y;t/eme--/Jg
4-.5 .~;) are. g/ Nd ~e/7e-/}/ -h /L$ I /h~
I'tJad-Nd-o/ /5' -I}~n e. an ai dtJe,-r /U'I- .-hee.,ol .Jh
.'0../
)Je.. r e - /;a;-/;- a ~ >'t{./g f/ J4t e. I
CJ~06
Mar-29-2005 06:17pm From-
Ok,( 8vllPF C/TI/.../r'l r",,/A.JiAA7 P.O01/001 F-242
Q.
Attention: Jason Law
Re: Proposed City Water hook-up-Oak Bluff
Jason-
Per our conversation in regards to the city water hook-up, I would like to go on record as
to being opposed to the change. When we purchased Our home last year the cost of city
water would have been approximatley $23K, we instead chose to instal! a well at a cost
of$4500.00. That said, we would not be taking advantage of the city hook-up. In
addition, we have already been accessed $7300 for a sewer hook-up so we would prefer
to not to have yet another adjustment to our taxes over the coming years.
YO~d '
Verville ~~
08 1481h LI1 NW
o
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Page 1 of2
o
Dave Berkowitz
From: Dean & Nicole Anderlie [nikndean@ties2.net]
Sent: Monday, April 11, 200510:56 PM
To: Dave Berkowitz; Jason Law
Cc: . Dean Anderlie (Work)
Subject: Feedback on 148th Lane City/Sewer Assessments
Dave and Jason,
First of all I wanted to thank you for taking the time to organize our meetings and provide us with the necessary
information to help us give you informed feedback on this issue. I really appreciate the fact that you sensed a
need for the second meeting, because I came away from that seeing things a lot more clearly.
For your reference: My wife Nicole and I own the property at 1519 - 148th Lane NW. We would owe an estimated
$6,655.70 for the assessment of the water main lateral, and curb & gutter.
Basically, I am against this project for the following reasons, in order of importance:
o
1. From my understanding, you have more people against it than for it. What I got out of the last
meeting was that the residents at 1452 and 1484 were totally against it; 1487 initiated it; and 1455
wanted it just because he wanted it done for whenever he decides to split (if 1487 hadn't initiated this,
1455 would not care whether this was done for at least five or ten years or maybe longer). The rest
of us either don't care or are against it simply because it doesn't really benefit us that much. AGAIN,
THIS IS WHAT I GOT OUT OF THE LAST MEETING.
Here's the way I look at it: the folks at 1452, 1455, 1484, and 1487 are the most affected and are
really the only reasons why this would ever get done in the first place because of the capability to split
their lots. If all of them, or at least 3 out of 4 wanted this, I would say do it and get it done
right. The rest of us are just caught up in the middle and have to bite the bullet. I'm all for it if it's
going to benefit a majority of the people involved. Richt now, it's benefiting only one.
2. Water Main Lateral
· I don't plan on ever wanting to hook up to city water. However, I agree I may want to if
my well were ever to fail or the water quality became poor. My opinion is that this is highly
unlikely. Do you have any feedback on this for me?
· If the water main were run by my house, I fear the possibility that sometime in the next
five to ten years I would be forced to connect to city water. THIS IS A MAJOR
CONCERN OF MINE. Possibly a resolution to .pardon" us indefinitely from the City Council's
power to force us to hook up, could remedy this concern.
3. Performing the road reconstruction prematurely is a waste of tax dollars. Dave, I believe you
estimated that this road reconstruction probably would not take place for 15, even 20 more years.
That's a lot of time! Even though the city is picking up that tab, it's a waste of our money.
4. It (arguably) doesn't raise the value of my home; or at least not by $6,600.
5. Curb & Gutter: I agree it looks nicer; but not $2,250 nicer.
Another note: deferring the cost doesn't do anything for me. The .MAKE NO PAYMENTS 'TIL 2007'" sales pitch
has never made me go out and buy anything! However, the 5-year "loan" would help out if this were to go
through.
o
Feel free to give me feedback on what I had to say. If you think I'm way off on something, please let me know
and why. Maybe there is something I just don't understand. I'm not going to take offense to it, and I understand
that you are not trying to .sell" this project.
Please at least reply just so I know you received this feedback.
4/13/2005
o
o
o
Page 2 of2
By the way, I commend you for sticking to your guns on wanting to do this project properly. It should get done
right or not at all!
Thank you for your time, and have a great day!
Sincerely,
Dean G. Anderlie
1519 -148th Lane NW
Andover, MN 55304
Home 763-413-0153
Work 651-582-3017
No virus found in this incoming message.
Checked by AVG Anti-Virus.
Version: 7.0.308/ Virus Database: 266.9.6 - Release Date: 4/11/2005
4/13/2005
o
o
S'\NDOV'ER4I
@
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.Ct.ANDOVER.MN.US
TO:
CC:
Mayor and Council Members '\.~
Jim Dickinson, City Administrato~~
David D. Berkowitz, City Engineer
Todd J. Haas, Asst. City Engineer
Accept Petition/Order Feasibility ReportJ05-29/14355 Crosstown Boulevard
NW/SS & WM - Engineering
FROM:
SUBJECT:
DATE:
April 19, 2005
INTRODUCTION
The City has received a petition from the property owner of 14355 Crosstown Boulevard NW
requesting the improvement of sanitary sewer and water main (see attached petition), Project 05-
29.
DISCUSSION
If the Council recalls, the lot split was approved by the City Council at the last meeting of April
5th and the resolution approved required the applicant to petition for the necessary improvements.
BUDGET IMP ACT
The cost of the improvement would be assessed to the property owner over a 5 year period.
ACTION REQUIRED
The City Council is requested to approve the resolution declaring adequacy of petition and
ordering preparation of a feasibility report for the improvement of sanitary sewer and water main
for Project 05-29, 14355 Crosstown Boulevard NW.
Respectfully submitted,
~~
o ' ./ /
Attachments: Resolu~n, Petition & Location Map
cc: Ken Orttel, 2772 Bunker Lake Boulevard NW, Andover
o
o
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
MOTION by Councilmember
to adopt the following:
A RESOLUTION DECLARING ADEQUACY OF PETITION AND ORDERING
PREPARATION OF A FEASIBILITY REPORT FOR THE IMPROVEMENT OF
SANITARY SEWER & WATER MAIN ,PROJECT NO. 05-29, IN THE AREA
OF 14355 CROSSTOWN BOULEVARD NW.
WHEREAS, the City Council has received a petition, dated April 8. 2005
requesting the construction of improvements; and
WHEREAS, such petition has been validated to represent the signatures of
100% of the affected property owners requesting such. improvement.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Andover that:
1. The petition is hereby declared to be 100% of owners of property affected,
thereby making the petition unanimous.
2. Escrow amount for feasibility report is 0
3. The proposed improvement is hereby referred to the City Enaineer and he is
instructed to provide the City Council with a feasibility report.
MOTION seconded by Councilmember
City Council at a reaular meeting this 19th
and adopted by the
day of April , 2005, with
Council members
voting in
favor of the resolution, and Council members
voting
against, whereupon said resolution was declared passed.
CITY OF ANDOVER
ATTEST:
Michael R Gamache - Mayor
Victoria Volk - City Clerk
o
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o
Date
Andover City Engineer
1685 Crosstown Boulevard NW
Andover, MN 55304
Re: Municipal Improvements
REC:ETvti:T
APR-am
CITY OF ANDOVER
05~SZq
,/'
Dear City Engineer: ;.._~L-::,~,: ';~-:t",->!{J>
We do hereby petition for improvements orWatermair)/~~~jfliry~e,^,~r, storm
sewer and streets (circle one or more) with the-costs offfi~~.imprcivement ~ be
assessed against my benefiting property. & 1"I;~r (}r"()?;f'owll'j (S/vd. ^'V
Said petition is unanimous and the public hearings for the feasibility report and
assessments maybe waived. We would like to be assessed over a 5 year period.
Sincer,.eIY,",'.'. Q) \
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Property Owner
Address '2117..
City, State, Zip
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(Work)
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DEPARTMENT I GARAGE
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and Councilmembers
CC:
Jim Dickinson, City Administrator
Will Neumeister, Community Development Director ~
Chris Vrchota, Associate Planner!Jt
FROM:
DATE:
April 19, 2005
SUBJECT:
Consider RezoningIR-1 to R-4/665 140th Lane NW-Planning
INTRODUCTION
The City Council is asked to review the proposed rezoning to allow the lot split on this property
to move forward.
DISCUSSION
As with all rezonings, the City must meet one ofthe two following findings that are provided by
state statute:
1. The original zoning was in error.
2. The character of the area or times and conditions have changed to such an extent to
warrant the rezoning.
The property is located within the 2020 Metropolitan Urban Service Area (MUSA). Municipal
sewer and water connections are available for this property. There is urban residential
development directly north of the property, and in very close proximity to the south, east, and
west. Times and conditions have changed with the availability of municipal utilities and it is
appropriate to rezone the property at this time to allow for urban residential development.
Attachments
Ordinance Amendment
Location Map
Planning Commission Minutes
ACTION REOUIRED
The City Council is asked to approve the rezoning request based on the fact that times and
conditions have changed.
Christopher Vrchota
Cc: Kevin Denekarnp, 665 140th Lane NW, Andover, MN 55304
o
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
ORDINANCE
AMENDING CITY CODE TITLE 12-3-5 ZONING DISTRICT MAP TO CHANGE THE
ZONING DESIGNATION FROM SINGLE FAMILY RURAL RESIDENTIAL (R-1) TO
SINGLE F AMIL Y URBAN RESIDENTIAL (R-4)
WHEREAS, a public hearing was held before the Planning and Zoning Commission, and;
WHEREAS, the Planning Commission has reviewed the request and has determined that said
request meets the criteria ofthe City Code, and;
WHEREAS, the Planning Commission recommends approval ofthe proposed rezoning to the
City Council based on the fact that times and conditions have changed due to the fact that city
sewer and water are now available for the property;
WHEREAS, the City Council agrees with the recommendation ofthe Planning Commission,
and;
NOW THEREFORE THE CITY COUNCIL OF THE CITY OF ANDOVER DOES HEREBY
ORDAIN AS FOLLOWS:
o City Code 12-3-5, the Zoning District Map ofthe City of Andover is hereby amended as follows:
1. Rezone land from R-l, Single Family Rural Residential to R-4, Single Family Urban
Residential on approximately 1.25 acres (P.LD 36-32-24-22-0006) legally described as:
The north 218 feet of the east 249.72 feet ofthe west 749.16 feet ofthe north 10 acres of
that part of Government Lot 1, Section 36, Township 32, Range 24, Anoka County,
'Minnesota, lying west of the public road as now located running in a northerly &
southerly direction over & across said Lot 1. (Subject to & together with an easement for
road purposes over the south 66 feet ofthe north 25 feet of that part of Government Lot
1, lying west of said public road.)
2. All other sections of the Zoning Ordinance shall remain as written and adopted by the
City Council ofthe City of Andover.
Adopted by the City Council of the City of Andover on this _ of _, 2005.
CITY OF ANDOVER
ATTEST:
Michael R. Gamache, Mayor
o Victoria V olk, City Clerk
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Regular Andover Planning and Zoning Commission Meeting
Minutes - March 22, 2005
Page 7
r '1, and he wanted general permits so that additional permits do not need to be sought
as te ants change. He has interested parties for both on and off sale liquor at this time.
The pa age store would still have to apply for and receive their liquor license. There is
a sit do estaurant approved for on sale liquor on lot four.
Vice Chairpers Kirchoff thinks it will be a benefit to the project to allow the permit for
both on and off sa .
Commissioner Casey st ed he is more skeptical of the off sale permit and asswned the
development would inclu only sit down restaurants. He is not in favor of a liquor store
in the area, but does want to 'ye the property manager as much flexibility as possible.
Motion by Commissioner Jasper s onded by Commissioner Casey to recommend to the
City Council approval of Resolution . _, approving the conditional use permit for
the on-sale of liquor for lot 5 excluding permit for off sale liquor, with the following
two conditions: (1) There will be no signag or tenants serving or selling alcohol for on-
sale or off-sale conswnption allowed on the w t elevation of the building. Excluded
from this requirement would be one sign for the de name allowed along side other
tenants within the existing sign band. (2) On sale u s will be incidental to the primary
service of food by the perspective of the tenant. (3) Es blish a threshold of 10% by
revenue as compared to the 50% ordinance requirement. otion carried on a 3-ayes, 1-
nay (Kirchoff), 3-absent (Daninger, Greenwald, Holthus) vo .
Mr. Bednarz stated that this item would be before the Council at t
Council meeting.
Mr. Darren Lazan asked for the specific findings to not allow the off sale
Commissioner Jasper answered the Commission was asked to make a recomme ation
based on the health and welfare of the community. The high volwne of traffic fro
minors in the area due to schools, YMCA, and other tenants in development makes t
location inappropriate for an off-sale liquor retailer.
o
)- PUBLIC HEARING: REZONING (05-03) TO CHANGE THE ZONING
DESIGNATION FROM R-l, SINGLE FAMILY RURAL RESIDENTIAL TO R-4
SINGLE FAMILY URBAN RESIDENTIAL FOR PROPERTY LOCATED AT 665
140TH LANE NW.
Mr. Bednarz asked that the Commission hear the Staff recommendations for items 5, 6,
and 7 at one time.
Mr. Vrchota summarized the staff reports for the rezoning, lot split, and conditional use
permit.
-4--
o
Regular Andover Planning and Zoning Commission Meeting
Minutes - March 22, 2005
Page 8
Motion by Commissioner Vatne seconded by Commissioner Casey to open the public
hearing for items 5, 6, and 7 at 9:37 p.m. Motion carried on a 4-ayes, a-nays, 3-absent
(Daninger, Greenwald, Holthus) vote.
Mr. Kevin Denekamp explained he plans to build a second home on the property and is
willing to make all of the Staff recommended improvements to the property as conditions
of the rezoning, lot split and conditional use permit.
Motion by Commissioner Vatne seconded by Commissioner Casey to close the public
hearing at 9:29 p.m. Motion carried on a 4-ayes, a-nays, 3-absent (Daninger, Greenwald,
Holthus) vote.
Motion by Commissioner Vatne seconded by Commissioner Jasper to recommend to the
City Council approval of Resolution No. -' approving the rezoning to change the
zoning designation from R-l, Single Family Rural Residential to R-4 Single Family
Urban Residential for property located at 1341 161st Avenue NW. Motion carried on a 4-
ayes, a-nays, 4-absent (Daninger, Greenwald, Holthus) vote.
Mr. Vrchota stated that this item would be before the Council at the April 19, 2005 City
Council meeting.
PUBLIC HEARING: LOT SPLIT (05-07) TO CREATE TWO URBAN
RESIDENTIAL LOTS FROM PROPERTY LOCATED AT 665 140TH LANE NW.
Motion by Commissioner Vatne seconded by Commissioner Casey to recommend to the
. Council approval of Resolution No. _, approving the Lot Split to create two
urb esidentiallots from property located at 665 140th Lane NW. Motion carried on a
4-ayes, ays, 3-absent (Daninger, Greenwald, Holthus) vote.
PUBLIC HEA G: CONDITIONAL USE PERMIT (05-06) TO RETAIN
EXISTING GARA 'RlOR TO CONSTRUCTION OF PRINCIPAL STRUCTURE
AT665140TH LANE
Commissioner Vatne stated he wo d prefer to see the garage door not facing the
neighboring property. He commente t it's important that the garage be facing a
proper direction.
Motion by Commissioner Vatne seconded by Co . ssioner Casey to recommend to the
City Council approval of Resolution No. -' approvl the Conditional Use Permit to
retain existing garage prior to construction of principal stru e at 665 140th Lane NW
with the condition that the garage doors be moved to face soudi st or to remove the
garage. Motion carried on a 3-ayes, I-nay (Jasper), 3-absent (Dani
Holthus) vote.
-5-
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@)
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO:
Mayor and Councilmembers
CC:
Jim Dickinson, City Administrator . /1
Will Neumeister, Community Development DirectorUt1V-
Chris Vrchota, Associate Planner ~
FROM:
SUBJECT:
Consider Lot Split/665 140th Lane NW-Planning
DATE:
April 19,2005
INTRODUCTION
The applicant is proposing to convert an existing rural residential lot into two urban residential lots.
The property contains an existing house, a detached garage, and a shed.
DISCUSSION
The lot split would require a rezoning of the property from R-l Single Family-Rural to R-4 Single
Family-Urban. The attached survey illustrates the proposed lot split. After rezoning, both lots will
o meet the dimensional requirements of City Code 12-3-4 as indicated in the table below:
R-4 Parcel A Parcel B
Requirements
Lot Width 80 feet 111.02 feet 138.75 feet
Lot Depth 130 feet 185.04 feet 185.04 feet
Lot Area .2617 acres .4716 acres .5894 acres
(11,400 s.t:) (20,543.14 s.t:) (25,674.3 s.t:)
Existing Garage
The applicant has indicated that he would like the existing garage to remain on Parcel A. City Code
12-6 requires a Conditional Use Permit for a garage to exist prior to construction of a principle
structure. Please refer to the Conditional Use Permit report for additional information.
Existing House
The existing house will remain on Parcel B. The house will conform to the R-4 Zoning District
setbacks.
o
Existing Driveway Crossing Proposed Property Line
The applicant will be required to eliminate the portion of the driveway that exists within five feet on
either side ofthe proposed property line to conform to City Code 12-14-1O-D-3-f.
Existing Shed
The existing shed is to be removed from the property.
o
Zoning District Requirements
The property is presently zoned R-l Single Family Rural Residential. A rezoning to R-4 Single
Family Urban Residential is needed to allow the lot split to occur. The proposed lot split will
conform to the lot width, depth and area requirements of the R -4 Zoning District.
Access
Access will be provided to both properties from 140th Lane NW. Both properties will be required
have a hard surface (bituminous or concrete) driveway as required for urban lots by City Code 12-14-
10-D-6-a.
Easements
As with all new lots, standard drainage and utility easements of ten feet along the front and rear
property lines and five feet along the side property lines will be required for both properties. The
survey provided by the applicant indicates easements that are larger than required on the west side of
Parcel A and the east side of Parcel B. A separate easement document will need to be recorded with
Anoka County.
Utilities
A sewer and water service exists for each property as. indicated on the attached survey.
Trail Fee
A Trail fee in the amount of$565 will be required for the new lot.
o Park Dedication
A Park Dedication fee will be required for the new lot in the amount of $2,325.
Staff Recommendation
Staff recommends approval ofthe lot split subject to the conditions of the attached resolution.
Planning Commission Recommendation
The Planning Commission unanimously recommended approval ofthe proposed lot split.
Attachments
Resolution
Location Map
Property Survey
Planning Commission Minutes
ACTION REQUESTED
The City Council is asked to approve or deny the proposed lot split.
o
~~
Chris Vrchota
Cc: Kevin Denekamp, 665 140th Lane NW, Andover, MN 55304
-:;z..-
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CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
A RESOLUTION APPROVING THE LOT SPLIT REQUEST OF KEVIN DENEKAMP TO
SUBDIVIDE A RURAL RESIDENTIAL LOT INTO TWO URBAN RESIDENTIAL LOTS FOR
PROPERTY LOCATED AT 665 140th LANE NW (P.I.D 36-32-24-22-0006) LEGALLY
DESCRIBED AS:
The north 218 feet of the east 249.72 feet of the west 749.16 feet of the north 10 acres of that part of
Government Lot 1, Section 36, Township 32, Range 24, Anoka County, Minnesota, lying west of the
public road as now located running in a northerly & southerly direction over & across said Lot 1.
(Subject to & together with an easement for road purposes over the south 66 feet of the north 25 feet
of that part of Government Lot 1, lying west of said public road.)
To be divided into properties to be described as;
PARCEL A: The north 218 feet ofthe west 111.00 feet ofthe east 249.72 feet of the west 749.16 feet
of the north 10 acres, Government Lot 1, Section 36, Township 32; Range 24, Anoka County,
Minnesota. (Subject to & together with an easement for road purposes over the south 66 feet of the
north 25 feet ofthat part of Government Lot 1, lying west of said public road.)
o
Also subject to a Drainage and Utility Easement over, under and across the north 10.00 feet and the
south 10.00 feet and the west 10.00 feet and the east 5.00 feet of said described property.
PARCEL B: The north 218 feet lying east of the west 111.00 feet of the east 249.72 feet of the west
749.16 feet of the north 10 acres, Government Lot 1, Section 36, Township 32, Range 24, Anoka County,
Minnesota. (Subject to & together with an easement for road purposes over the south 66 feet of the
north 25 feet of that part of Government Lot 1, lying west of said public road.)
Also subject to a Drainage and Utility Easement over, under and across the north 10.00 feet and the
south 10.00 feet and the east 10.00 feet and the west 5.00 feet of said described property.
WHEREAS, Kevin Denekamp, the applicant, has requested approval of a lot split to subdivide a rural
residential property pursuant to City Code 13-1, located at 665 140lh Lane NW; and
WHEREAS, The Planning and Zoning Commission has reviewed the request and has determined that
said request meets all requirements of City Code 13-1 Splitting Lots, Parcels or Tracts of Land; and
WHEREAS, a public hearing was held pursuant to state statutes; and
WHEREAS, the Planning and Zoning Commission recommends to the City Council approval of the
lot split as requested.
o NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover hereby
agrees with the recommendation of the Planning and Zoning Commission and approves the lot split
on said property subject to the following conditions:
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1. The applicant shall provide a ten-foot wide drainage and utility easement in favor of the City
adjacent to the front and rear property lines of both lots and a five-foot wide drainage and
utility easement adjacent to the side property lines of both lots.
2. The applicant shall obtain approval of a Conditional Use Permit to allow the existing garage
to remain on Parcel A. In the event that this approval cannot be obtained, the existing
detached garage shall be removed.
3. Both properties shall be connected to municipal sewer and water systems.
4. The applicant shall be required to eliminate the portion of the driveway that exists within five
feet on both sides ofthe proposed property line and restore the area with sod or seed.
5. The driveway for the existing house shall be paved with bituminous or concrete.
6. The existing shed shall be removed from the property.
7. The applicant shall be required to pay a park dedication fee of$2,325.
8. The applicant shall be required to pay a trail fee of$565.
9. The lot split shall be subject to a sunset clause as defined in City Code Chapter 12-1-6-F.
Adopted by the City Council ofthe City of Andover on this _ day of
,2005.
CITY OF ANDOVER
ATTEST:
Michael R. Gamache, Mayor
Victoria Volk, City Clerk
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Regular Andover Planning and Zoning Commission Meeting
inutes - March 22, 2005
Pa 8
issioner Vatne seconded by Commissioner Casey to open the public
hearing for item 6, and 7 at 9:37 p.m. Motion carried on a 4-ayes, O-nays, 3-absent
(Daninger, Greenwa , olthus) vote.
Mr. Kevin Denekamp explaine e plans to build a second home on the property and is
willing to make all of the Staffreco ended improvements to the property as conditions
of the rezoning, lot split and condition
Motion by Commissioner Vatne seconded by Co issioner Casey to close the public
hearing at 9:29 p.m. Motion carried on a 4-ayes, O-na
Holthus) vote.
Motion by Commissioner Vatne seconded by Commissioner Jasper recommend to the
City Council approval of Resolution No. ~ approving the rezoning t ange the
zoning designation from R-l, Single Family Rural Residential to R-4 Single ily
Urban Residential for property located at 1341 l6lst Avenue NW. Motion carrie
ayes, O-nays, 4-absent (Daninger, Greenwald, Holthus) vote.
Mr. Vrchota stated that this item would be before the Council at the April 19, 2005 City
Council meeting.
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) PUBLIC HEARING: LOT SPLIT (05-07) TO CREATE TWO URBAN
RESIDENTIAL LOTS FROM PROPERTY LOCATED AT 665 140TH LANE NW.
Motion by Commissioner Vatne seconded by Commissioner Casey to recommend to the
City Council approval of Resolution No. ~ approving the Lot Split to create two
urban residential lots from property located at 665 l40th Lane NW. Motion carried on a
4-ayes, O-nays, 3-absent (Daninger, Greenwald, Holthus) vote.
Commissioner Vatne stated he would prefer to see the garage door not facing t
neighboring property. He commented that it's important that the garage b cing a
proper direction.
PUBLIC HEARING: CONDITIONAL USE PERMIT (05-06) TO RETAIN
EXISTING GARAGE PRIOR TO CONSTRUCTION OF PRINCIPAL STRUCTURE
AT 665 140TH LANE NW.
Motion by Commissioner Vatne seconded by Commissi r Casey to recommend to the
City Council approval of Resolution No. _, ap . g the Conditional Use Permit to
retain existing garage prior to construction 0 cipal structure at 665 1 40th Lane NW
with the condition that the garage door e moved to face southwest or to remove the
garage. Motion carried on a 3-a , -nay (Jasper), 3-absent (Daninger, Greenwald,
Holthus) vote.
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CERTIFICATE OF SURVEY
FOR
KEVIN DENEKAMP
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923. WWW.CI.ANDOVER.MN.US
TO:
Mayor and Councilmembers
CC:
Jim Dickinson, City Administrator , 1
Will Neumeister, Community Development DirectorW&v--
Chris Vrchota, Associate Planner IJI
Consider Conditional Use PermitJRetain Garage/665 140th Lane NW-
Planning
FROM:
SUBJECT:
DATE:
April 19, 2005
INTRODUCTION
As mentioned in the lot split report for this property, the applicant is requesting to allow
the existing detached garage to remain on the newly created lot prior to the construction
of a principle structure.
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DISCUSSION
The existing garage is 539.35 square feet. The R-4 Zoning district allows a total of 1200
square feet of garage space and limits detached garages to one half of the footprint of the
principle structure. This means that the future house would need to have a footprint of at
least 1,079 square feet, excluding the attached garage. The attached garage and any other
accessory buildings could not total more than 660.65 square feet. The existing garage
will conform to setback requirements.
There is currently a gravel driveway providing access to this garage. The property line
proposed in the lot split application bisects this driveway. The driveway will have to be
removed for 5 feet on either side ofthe property line to meet the setback requirements. A
new bituminous or concrete driveway will need to be constructed to provide access to the
garage. The garage door currently faces to the southeast. The garage door may have to
be moved to the southwest face ofthe structure to allow room for the driveway.
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At>plicable Ordinances
Chapter 12-15-6-B of the Andover City Code provides the following criteria for the
issuance of a Conditional Use Permit:
1. In granting a Conditional Use Permit, the City Council shall consider the advice
and recommendation of the Planning and Zoning Commission and:
a. The effect of the proposed use upon the health, safety, morals and general
welfare of occupants of surrounding lands.
b. Existing and anticipated traffic conditions, including parking facilities on
adjacent streets and land.
c. The effect on values of property and scenic views in the surrounding area, and
the effect ofthe proposed use on the Comprehensive Plan.
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2. If it shall detennine by resolution that the proposed use will not be detrimental to
the health, safety, morals, or general welfare of the community, nor will cause serious
traffic congestion or hazards, nor will seriously depreciate surrounding property
values, and that said use is in harmony with the general purpose and intent of this title
and the Comprehensive Plan, the City Council may grant such pennits.
Staff Recommendation
Staff recommends approval ofthe Conditional Use Pennit subject to the conditions of the
attached resolution.
Planning Commission Recommendation
The Planning Commission recommended approval of the Conditional Use Pennit, with
one added condition, on a 3-1 vote.
Attachments
Resolution
Location Map
Property Survey
Planning Commission Minutes
ACTION REOUESTED
The City Council is asked to approve or deny the Conditional Use Pennit application.
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~ttro,
Chris Vrchota
Cc: Kevin Denekamp, 665 l40th Lane NW, Andover, MN 55304
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CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
RES. NO.
A RESOLUTION APPROVING A CONDITIONAL USE PERMIT TO ALLOW AN
EXISTING DETACHED GARAGE TO REMAIN ON A RESIDENTIAL PROPERTY
PRIOR TO CONSTRUCTION OF A PRINCIPLE STRUCTURE FOR PROPERTY
LOCATED AT 665 140th LANE NW (P.LD 36-32-24-22-0006) LEGALLY DESCRIBED
AS:
The north 218 feet of the east 249.72 feet of the west 749.16 feet of the north 10 acres of
that part of Government Lot 1, Section 36, Township 32, Range 24, Anoka County,
Minnesota, lying west of the public road as now located running in a northerly &
southerly direction over & across said Lot 1. (Subject to & together with an easement for
road purposes over the south 66 feet of the north 25 feet of that part of Government Lot
1, lying west of said public road.)
WHEREAS, the applicant has requested approval of a Conditional Use Permit pursuant to
City Code 12-15 and City Code 12-6; and
WHEREAS, The Planning and Zoning Commission has reviewed the request and has
determined that said request will not have a detrimental effect on the health, welfare or safety
o of the community; and
WHEREAS, a public hearing was held pursuant to state statutes; and
WHEREAS, the Planning and Zoning Commission recommends to the City Council approval
ofthe lot split as requested.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover
hereby agrees with the recommendation of the Planning and Zoning Commission and
approves the Conditional Use Permit subject to the following conditions:
1. The future house shall have a footprint of at least 1,079 square feet. If the future
house has a smaller footprint, the detached garage shall be required to be removed.
2. Any future garage shall not have a footprint larger than 660.65 square feet. If a future
garage exceeds this size, the detached garage shall be required to be removed.
3. The garage shall be remodeled or moved so that the garage door faces to the south or
southwest.
4. The Conditional Use Permit shall be subject to a sunset clause as defined in City
Code Chapter 12-15-6-D.
Adopted by the City Council of the City of Andover on this _ day of
,2005.
CITY OF ANDOVER
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ATTEST:
Michael R. Gamache, Mayor
Victoria Volk, City Clerk
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Regular Andover Planning and Zoning Commission Meeting
Minutes - March 22, 2005
age 8
Motl by Commissioner Vatne seconded by Commissioner Casey to open the public
hearing items 5, 6, and 7 at 9:37 p.m. Motion carried on a 4-ayes, O-nays, 3-absent
(Daninger, enwald, Holthus) vote.
Mr. Kevin Denek explained he plans to build a second home on the property and is
willing to make all oft Staff recommended improvements to the property as conditions
of the rezoning, lot split an conditional use permit.
Motion by Commissioner Vatne s onded by Commissioner Casey to close the public
hearing at 9:29 p.m. Motion carried a 4-ayes, O-nays, 3-absent (Daninger, Greenwald,
Holthus) vote.
Motion by Commissioner Vatne seconded by C issioner Jasper to recommend to the
City Council approval of Resolution No. -----> app Ying the rezoning to change the
zoning designation from R-1, Single Family Rural Rest ntial to R-4 Single Family
Urban Residential for property located at 1341 1618t Aven NW. Motion carried on a 4-
ayes, O-nays, 4-absent (Daninger, Greenwald, Holthus) vote.
Mr: Vrchota stated that this item would be before the Council at the
Council meeting.
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PUBLIC HEARING: LOT SPLIT (05-07) TO CREATE TWO URBAN
RESIDENTIAL LOTS FROM PROPERTY LOCATED AT 665 140TH LANE N
Motion by Commissioner Vatne seconded by Commissioner Casey to recommend to the
City Council approval of Resolution No. _, approving the Lot Split to create two
urban residential lots from property located at 665 140th Lane NW. Motion carried on a
4-ayes, O-nays, 3-absent (Daninger, Greenwald, Holthus) vote.
PUBLIC HEARING: CONDITIONAL USE PERMIT (05-06) TO RETAIN
EXISTING GARAGE PRIOR TO CONSTRUCTION OF PRINCIPAL STRUCTURE
AT 665140TH LANE NW.
Commissioner Vatne stated he would prefer to see the garage door not facing the
neighboring property. He commented that it's important that the garage be facing a
proper direction.
Motion by Commissioner Vatne seconded by Commissioner Casey to recommend to the
City Council approval of Resolution No. _, approving the Conditional Use Permit to
retain existing garage prior to construction of principal structure at 665 140th Lane NW
with the condition that the garage doors be moved to face southwest or to remove the
garage. Motion carried on a 3-ayes, I-nay (Jasper), 3-absent (Daninger, Greenwald,
Holthus) vote.
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO: Mayor and Council Members
FROM: Jim Dickinson, City Administrator
SUBJECT: Schedule EDA meeting
DATE: April 19, 2005
INTRODUCTION
The Council is requested to schedule an Economic Development Authority (EDA) meeting on
May 3rd at 6:00 pm.
DISCUSSION
Tentative agenda items for an May 3rd EDA meeting have been identified as follows:
1. Tour of Community Center project
2. Letters of IntentlPurchase Agreements Review
3. Other Business
Other items may be added upon request.
ACTION REQUIRED
Schedule an EDA meeting for Tuesday, May 3, 2005 at 6:00 pm.
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO: Mayor and Council Members
FROM: Jim Dickinson, City Administrator
SUBJECT: Schedule May Council Workshop - Miscellaneous Business Items
DATE: April 19, 2005
INTRODUCTION
The Council is requested to schedule a Special Council Workshop for the month of May. A
munber of business items will be addressed at this meeting.
DISCUSSION
Tentative agenda items for a February workshop have been identified as follows:
1. Transportation Funding
2. Park Study Update
3. Rural Reserve Planning
4. Wireless Internet Update
5. Other Business
Other items may be added upon request.
ACTION REOUIRED
Schedule a City Council Workshop; some suggested dates are Tuesday, May 10th or May 24th
or ursday May 12th or May 19th at 6:00 or 7:00 pm
--
0.
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
TO: Mayor and Councilmembers
FROM: Jim Dickinson, City Administrator
SUBJECT: Administrator's Report
DATE: April 19,2005
The City Administrator will give a brief verbal update on various items of interest to the City
Council and to the residents at the meeting. Listed below are a few areas of interest:
1. Community Center Construction Update
2. AdministrationlFinance Updates
3. Improvement Project Updates
4. Development Activity Updates
5. Legislative Updates
6. Miscellaneous Projects
Upon receipt of the meeting packet, if a member of the Council would like an update on a
particular item, please notify me so an adequate update can be made.
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DATE
April 19. 2005
ITEMS GIVEN TO THECITY.COONCIL
)> Feasibility ReporU05-6/1487 - 148 TH Lane NW & Surrounding Area -
Engineering
~ Letters from HLB Tautges Redpath, Ltd.
~ Audit Management Letter
~ Comprehensive Annual Financial Report
~ Map of areas reconstructed since 2000 Relating to 05-2/2005 Overlay Item
PLEASE ADDRESS THESE ITEMS AT THIS MEETING OR PUT THEM ON
THE NEXT AGENDA.
THANK YOU.
G:\DA TA\ST AFF\RHONDAAIAGENDA\CC L1ST.doc
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APRIL 2005
Feasibility Report
1487 - 148th Lane NW
Oak Bluff Utility Improvements
City Project No. 05-06
Prepared by:
Engineering Department
City of Andover
1685 Crosstown Boulevard NW
Andover, MN 55304
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Feasibilit~ Report
1487 -148t Lane NW
Sewer and Water Extensions
City of Andover
Minnesota
City Project No. 05-06
I hereby certify that this Plan, Specification, or Special Provisions contained in this
proposal were prepared by me or under my direct supervision and that I am a duly
Licensed Professional Engineer under the laws of the State of Minnesota.
IF/- /11/05
Datk I
. 26757
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CITY OF
NDOVE
1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
April 19, 2005
Honorable Mayor and City Council
City of Andover
1685 Crosstown Boulevard NW
Andover, MN 55304
Re: Feasibility Report/1487 _148th Lane NW
Sewer and Water Extensions (C.P. 05-06)
Dear Mayor and City Council:
With your authorization, we are pleased to submit this feasibility report for addressing
the potential extension of sanitary sewer and water main along 148th Lane NW to serve
an approved lot split (contingent on sewer and water availability) for 1487 - 148th Lane
NW in the Oak Bluff Development.
The proposed improvements consist of the installation of sanitary sewer, sanitary sewer
services, water main, and water main services. It would be necessary to remove and
reconstruct the existing roadway to complete these improvements.
The total estimated cost of the improvements and restoration is $198,180.55. These
estimated costs include construction costs, contingencies, and expenses (engineering,
administration, fiscal, and legal). The proposed utility costs would be fully funded by
assessing the benefiting properties for lateral charges and deferring connection charges
until hookups to the utilities were petitioned for. Concrete curb and gutter costs would
be assessed to the benefiting properties and the roadway reconstruction would be paid
for with the City's Road and Bridge Fund, which is consistent with mill and overlay
projects.
We recommend that the City Council review this report, and if acceptable, proceed with
project implementation as proposed.
Sincerely,
City of Andover Engineering Department
(J~Q
David D. Berkowitz, P.E.
City Engineer
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1487 - 148 TH LANE NW
SEWER AND WATER EXTENSIONS
CITY PROJECT NO. 05-06
CITY OF ANDOVER, MN
TABLE OF CONTENTS
PAGE NO.
SECTION I.
SECTION II.
SECTION III.
SECTION IV.
SECTION V.
SECTION VI.
SECTION VII.
SECTION VIII.
SECTION IX.
SECTION X.
SECTION XI.
EXECUTIVE SUMMARY .................................................................................................. 1
INTRODUCTION AND INITIATION OF REPORT............................................................ 1
EXISTING CONDITIONS........ ... ........ ............................... .....:.... ... ... .... ..... ............. .......... 2
PROPOSED IMPROVEMENTS ....................................................................................... 2
RIGHTS-OF-WAY AND EASEMENTS............................................................................. 4
MAINTENANCE IMPACT .................................................................................................4
PERMITS.. ....... ... ................. ... ...... ..... ............ ............... ...... .... ......... ............ .................. ... 4
ESTIMATED PROJECT COST......................................................................................... 5
FINANCING OF IMPROVEMENTS.................................................................................. 6
PROJECT ASSESSMENTS ............................................................................................. 6
PROPOSED PROJECT SCHEDULE ...............................................................................7
APPENDIX
Project Location Map ............................................................................................. Exhibit 1
Proposed Improvements ......... ....... ....... ... ..................................................... ......... Exhibit 2
Cost Estimate ........................................................................................................Exhibit 3
Estimated Assessment Worksheet.............. ....... ........................................ ............ Exhibit 4
Assessment Summary Table .................................................................................Exhibit 5
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1487 _148TH LANE NW
SEWER AND WATER EXTENSIONS
CITY PROJECT NO. 05-06
CITY OF ANDOVER, MN
I. EXECUTIVE SUMMARY
The proposed project consists of the extension of sanitary sewer and water main
laterals to serve a portion of the Oak Bluff development along 148th Lane between
Eagle Street and Bluebird Street. A proposed lot split at1487 - 148th Lane NW in
the Oak Bluff Development has been approved contingent upon sanitary sewer and
water availability.
The estimated cost for the proposed improvements, including construction cost,
engineering, City expenses, and contingencies is $198,180.55. The project is
feasible from an engineering standpoint to provide public services to the proposed
property.
II. INTRODUCTION AND INITIATION OF REPORT
The Andover City Council authorized this Feasibility Report on January 18, 2005,
to address the feasibility of extending sewer and water main laterals in 148th Lane
and services to the proposed lot split at 1487 - 148th Lane. The owner of 1487 -
148th Lane petitioned for the Feasibility Report.
The proposed improvements are within the Oak Bluff development. Oak Bluff is
located in northeast quarter of the northwest quarter of Section 26, Township 32
North, Range 24 West in the City of Andover, Anoka County Minnesota. Oak Bluff
is bound on the north by Winslow Hills 2nd Addition, on the west by Oak Bluff 2nd
Addition, on the south by Fox Woods, and on the east by Xeon Street NW and
undeveloped sod farms. When originally platted, the Oak Bluff development had
large lots that could potentially be subdivided when and if sewer and water ever
became available.
Exhibit 1 in the Appendix depicts the location of the proposed improvements.
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III. EXISTING CONDITIONS
In 1988, sewer and water trunk lines were constructed in Bluebird Street NW
adjacent to Oak Bluff to serve the elementary school site. An existing 15" sanitary
sewer line is located in Bluebird Street on the north side of the plat and extends
west along 148th Lane NW for approximately 220' before heading south between
1452 and 1420 - 148th Lane. An existing 70' long, 8" sanitary sewer stub extends
west along 148th Lane from the point where the 15" main turns south. An existing
water main also parallels these two sewer alignments, with an 8" DIP stub located
adjacent to the 8" PVC sewer stub. These sewer and water mains provide service
to 1420, 1423, 1452, and 1455 - 148th Lane. Service stubs were also extended to
serve potential lot splits for 1420 and 1423 - 148th Lane from these lines.
Also in 1988, an 8" PVC sanitary sewer and an 8" DIP water main was constructed
along 148th Lane from Hanson Boulevard to approximately 250' east of Bluebird
Street to serve the Oak Bluff 2nd Addition. The two westerly most lots in Oak Bluff
are served by this sanitary sewer line (these lots were subdivided and are now
1508,1516,1519 and 1529 - 148th Lane). 1529 _148th Lane is also hooked up to
City water.
The existing streets in this area are 28' wide back to back with bituminous curb.
The pavement section includes 2" of bituminous with 4" of Class 5 aggregate base.
The existing sewer and water lines and services are depicted on Exhibit 2 in the
Appendix.
IV. PROPOSED IMPROVEMENTS
The following improvements are proposed along 148th Lane NW to serve the
properties in Oak Bluff between Eagle Street and Bluebird Street, and in particular,
the proposed lot split at 1487 - 148th Lane NW.
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A. SANITARY SEWER
The proposed sanitary sewer improvements consist of approximately 287 feet
of 8" PVC lateral sewer. The lateral sewer line will connect to the existing 8"
PVC stub west of Bluebird Street and be extended to the west. 4" service
lines will be extended from the sanitary sewer lateral to the right-of-way of
each existing and potentially subdivideable lot that does not currently have
service. There are six lots that will have sewer services stubbed at their
property lines. Exhibit 2 in the Appendix depicts the proposed sanitary sewer
improvements.
B. WATER MAIN
The proposed water main improvements consist of approximately 557 feet of
8" DIP lateral water main. The lateral water main will tie into the existing 8"
DIP stub east of Eagle Street and the existing 8" DIP stub west of Bluebird
Street. 1" copper service lines will be extended from the water main lateral to
the right-of-way of each existing and potentially subdivideable lot that does not
currently' have service. There are nine lots that will have water services
stubbed at their property lines. A hydrant will be installed near the middle of
the proposed water main to provide fire protection and flushing capability for
the line. The proposed water main will create a looped system, essentially
eliminating two dead end stubs currently located in 148th Lane. Exhibit 2 in the
Appendix depicts the proposed water main improvements.
C. STORM SEWER
A low point in 148th Lane is located between Eagle Street and Bluebird Street.
Currently bituminous flumes funnel storm water runoff off of the road into a
ditch system. A CMP culvert discharges south under 148th Lane from the
northerly flume. These flumes and the culvert will be removed and storm
sewer will be installed at this low point to handle the storm water runoff.
Exhibit 2 in the Appendix depicts the proposed storm sewer improvements.
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D. STREETS
The streets in this development are 28' wide back to back with bituminous
curbs. 148th Lane between Eagle Street and Bluebird Street will be
reconstructed to meet the current City standards of 33' back to back with 1.5"
of bituminous wearing course, 1.5" of bituminous non-wearing course, 5" of
aggregate base class 5, and concrete curb and gutter. The 33' width with
concrete curb and gutter will match the existing street section west of the
proposed improvements along 148th Lane from Eagle Street to Hanson
Boulevard. Exhibit 2 in the Appendix depicts the proposed roadway
improvements.
E. RESTORATION
Areas disturbed by construction of the improvements will be restored in-kind.
V. RIGHTS-OF-WAY AND EASEMENTS
All lateral utility work would be completed within the City owned right-of-way.
Extension of the sewer and water services would require temporary construction.
easements or right of entry agreements to stub them at the right of way for each
parcel. Construction of the storm sewer outlet would require work in the existing
drainage and utility easements.
VI. MAINTENANCE IMPACT
No unusual maintenance concerns are anticipated by the construction of the public
improvements as described in this report. The proposed water main construction
would allow for looping of the system, which would reduce the potential for
stagnant water and other problems associated with dead end water main systems.
VII. PERMITS
The following permits would be required:
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1. Minnesota Pollution Control Agency (MPCA) and the Metropolitan Council
Environmental Services (MCES) for sanitary sewer extensions.
2. The Minnesota Department of Health for water main extensions.
3. Coon Creek Watershed District for Grading, Drainage, and Erosion
Control.
VIII. ESTIMATED PROJECT COST
Included in the Appendix as Exhibit 3 is a detailed estimate of construction costs
for the street and utility improvements. The costs quoted herein are estimates only
and not guaranteed prices. Final contracts will be awarded on a unit price basis.
The contractor will be paid only for work completed under the construction contract.
The costs are estimated based on current construction costs. Costs for easement
or property acquisition are not included in this Report.
ITEM ESTIMATED COST
SANITARY SEWER $ 26,627.70
(TABLE A)
.
WATER MAIN $ 33,588.50
(TABLE B)
.
STORM SEWER $ 6,985.00
(TABLE C)
STREETS $ 66,265.10
(TABLE D)
CONCRETE CURB & GUTTER $ 21,978.00
(TABLE E)
INDIRECT COSTS $ 42,736.25
ESTIMATED CONSTRUCTION COST $ 198,180.5!
The above costs do not include sewer and water connection and area charges.
Connection charges would be collected at the time of hookup to the City services.
All trunk sewer and water area charges have been previously paid or are being
paid under other City projects.
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IX. FINANCING OF IMPROVEMENTS
The improvements will be financed by assessing benefiting properties for all lateral
utility costs associated with the project. Trunk sewer and water area charges have
been previously paid by all properties within the project limits under projects 87-3
and 87-13. The City Road and Bridge Fund will cover costs associated with
reconstruction of the street. The benefiting properties will be assessed for concrete
curb and gutter, which is consistent with the City assessment policy for mill and
overlay projects.
Staff is recommending that the City not carry the cost for any of the utility
improvements.
X. PROJECT ASSESSMENTS
Staff is recommending that all lots, including half lots that have not previously been
assessed for lateral charges, be assessed for sanitary sewer lateral, water main
lateral, and concrete curb and gutter. The City Road and Bridge Fund will cover
costs associated with reconstruction of the street. The benefiting properties will be
assessed for concrete curb and gutter, which is consistent with the City
assessment policy for mill and overlay projects. Lots that have previously been
assessed for sanitary sewer and water main lateral costs would be assessed for
only concrete curb and gutter
Sanitary sewer lateral and connection charges were assessed to 1508, 1519, and
1529 _148th Lane under projects 94-29,95-25, and 02-42. 1516 - 148th Lane
should have been charged sanitary sewer lateral and connections charges under
02-42. This property will be assessed the lateral charge associated with 02-42 and
will be assessed a connection fee based upon the City 2005 Fee Schedule. This
lot should be connected to the City sewer system as it does not meet the minimum
lot requirements for having a septic system. This was overlooked when the lot split
took place.
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Sanitary sewer and water lateral charges were assessed to half of 1420, 1423,
1452, and 1455 - 148th Lane. These lateral charges were determined by assessing
half of the front footage of each lot, thereby deferring future lateral assessments to
these parcels if they split in the future. There are deferred assessments listed in
the tax roll for the undeveloped halves of 1420 and 1423 - 148th Lane. There are
no pending assessments for the undeveloped halves of 1452 and 1455 - 148th
Lane.
No sanitary sewer or water main lateral charges have been assessed to 1484 or
1487 - 148th Lane.
The assessment rate for each lot within the project limits for concrete cLlrb and
gutter is $2,307.86 (16 units). The assessment rate for lateral sanitary sewer for
those parcels previously not assessed for this item is $5,658.08 (6 units). The
assessment rate for lateral water main for those parcels not previously assessed
for this item is $4,758.11 (9 units).
The project assessment worksheet is included in the Appendix as Exhibit 4.
Exhibit 5 in the Appendix depicts previously paid and proposed assessments for
each parcel adjacent to this project.
XI. PROPOSED PROJECT SCHEDULE
The proposed project schedule is as follows:
. City Council Receives Feasibility Report/Orders April 19, 2005
Public Hearing
1.
2.
City Council Holds Public Hearing
May 17, 2005
3.
City Council Orders Project and Authorizes
Engineer to Prepare Plans and Specifications
May 17,2005
4. Engineer Submits Plans for Council Approval June 7, 2005
and Receives Authorization to Advertise for Bids
5.
Advertise for Bids
June 10, 17,24,2005
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6.
7.
8.
9.
10.
Open Bids
July 1, 2005
City Council Receives Bids and Awards Contract July 5,2005
Contractor Begins Construction
July 18, 2005
August 19, 2005
August 26, 2005
Substantial Completion
Final Completion
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APPENDIX
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EAST BErnEL
PROJECT LOCATION
CITY PROJECT NO. 05-06
ANDOVER, MINNESOTA
EXHIBIT 1
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1487-148th Lane
Oak Bluff Utility Improvements
City Project 05-06
Andover, Minnesota
Section A. Sanitary Sewer Improvements ENGINEER'S ESTIMATE
ITEM EST. UNIT
No. DESCRIPTION UNITS QUAN PRICE TOTAL
1 Mobilization LS. 1 $5,000.00 $5,000.00
2 Connect to Existina Sanitarv Sewer EA. 1 $1,000.00 $1,000.00
3 8" PVC SDR 35 San. Swr. 10' - 12' Depth L.F. 287 $28.00 $8,036.00
4 Standard Manhole EA. 2 $2,300.00 $4,600.00
6 4" X 8" Wve, Schedule 40 EA. 6 $100.00 $600.00
7 4" PVC Service Pipe, Schedule 40 L.F. 210 $15.00 $3,150.00
8 4" PVC Vertical Clean out, Schedule 40 EA. 6 $125.00 $750.00
9 Jet Clean Sanitarv Sewer Mains L.F. 357 $1.50 $535.50
10 Televising Sanitary Sewer Mains L.F. 357 $1.50 $535.50
Contingency (10%) $2,420.70
Total Section A. Sanitary Sewer Improvements $26,627.70
Section B. Water Main Improvements ENGINEER'S ESTIMATE
ITEM EST. UNIT
No. DESCRIPTION UNITS QUAN PRICE TOTAL
1 Connect to Existina 8" DIP Water Main EA. 2 $1,000,00 $2,000.00
3 6" DIP Class 52 Water Main L.F. 14 $25,00 $350.00
4 8" DIP Class 52 Water Main L.F. 557 $30.00 $16,710.00
5 6" MJ Resilient Seat Gate Valve EA. 1 $750,00 $750.00
6 8" MJ Resilient Seat Gate Valve EA. 2 $1,000.00 $2,000.00
7 MJ Fittinas LBS 300 $2.50 $750.00
8 Furnish and Install Hvdrant EA. 1 $1,900.00 $1,900.00
9 1" Corporation Stop EA. 9 $100.00 $900.00
10 1" Curb Stop and Box EA. 9 $125.00 $1,125.00
11 1" Type K Copper Service L.F. 270 $15.00 $4,050.00
Contingency (10%) $3,053.50
Total Section B. Water Main Improvements $33,588.50
Section C. Storm Sewer Improvements ENGINEER'S ESTIMATE
ITEM EST. UNIT
No. DESCRIPTION UNITS QUAN PRICE TOTAL
1 Catch Basin, Tvpe 401 EA. 2 $1,500.00 $3,000.00
2 12" RCP Class 5 L.F. 46 $50.00 $2,300.00
3 12" RCP Apron wIG rate EA. 1 $750.00 $750.00
4 Silt Fence, Type Pre-Assembled L.F. 100 $3.00 $300.00
Contingency (10%) $635.00
Total Section C. Storm Sewer Improvements $6,985.00
Section D. Street and Restoration Improvements ENGINEER'S ESTIMATE
ITEM EST. UNIT
No. DESCRIPTION UNITS QUAN PRICE TOTAL
1 Traffic Control L.S. 1 $2,500.00 $2,500.00
COST ESTIMATE
EXHIBIT 3
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2 Remove/Dispose ExistinQ Bituminous S.Y. 2550 $3.00 $7,650.00
3 Remove/Dispose/Replace Cone. Drive (6" thick) S,F. 800 $6,00 $4,800.00
4 Remove & Dispose 15" CMP Culvert L.F. 38 $12.00 $456.00
5 Common Excavation C.Y. 425 $6.00 $2,550.00
6 Aaareaate Base Class 5 T 780 $16.00 $12,480,00
7 2350 Tvpe L V4 Bituminous Wear T 260 $48,00 $12,480,00
8 2350 Tvpe L V3 Bituminous Non-Wear T 245 $44.00 $10,780.00
9 Tack Coat G 130 $1.50 $195.00
10 Straw Fiber Blanket S.Y. 50 $3.00 $150.00
11 Pulverized Topsoil Borrow (LV) C.Y. 100 $18.00 $1,800.00
12 Sod, Type Lawn S.Y. 1100 $4.00 $4,400.00
Contingency (10%) $6,024.10
Total Section D. Street & Restoration Improvements $66,265.10
Section E. Concrete Curb and Gutter Improvements ENGINEER'S. ESTIMATE
ITEM EST. UNIT
No. DESCRIPTION UNITS QUAN PRICE TOTAL
1 Remove/Salvaae/lnstall Mailbox EA, 10 $100.00 $1,000.00
2 Common Excavation C.Y.. 120 $6.00 $720,00
3 Surmountable Concrete Curb and Gutter L.F. 1660 $11.00 $18,260.00
Contingency (10%) $1,998.00
Total Section E. Concrete Curb and Gutter Improvements $21,978.00
Total Section A. Sanitary Sewer Improvements
Total Section B. Water Main Improvements
Total Section C. Storm Sewer Improvements
Total Section D. Street & Restoration Improvements
Total Section E. Concrete Curb and Gutter Improvements
$26,627.70
$33.588.50
$6,985,00
$66,265,10
$21,978.00
Total Improvement Project
$155,444.30
COST ESTIMATE
EXHIBIT 3
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ESTIMATED ANDOVER ASSESSMENT WORKSHEET
Project Name: Oak Bluff Utility Improvements Project No. : 05-06
Feasibility Report Amount: $ 198,180,55
Contract Award Amount: $
Estimated Construction Sanitary Sewer $ 26,627.70
Water Main $ 33,588,50
Storm Sewer $ 6.985.00
Streets and RBstoration $ 66.265,10
Concrete Curb and Gutter $ 21,978,00
Amount: $ 155,444.30
Estimated Expenses
Engineering (Includes Inspection): $ 31,088.86
Consulting Costs $
Aerial Mapping (1 % of street) $ 662,65
Drainage Plan (0.3% of street/storm) $ 219,75
Administration (3%) $ 4.663,33
Assessing (1%) $ 1,554,44
Bonding (0.5%) $ 777,22
Recording Fees / Legal & Easement $
Advertising $ 500,00
Permit and Review Fees $ 500,00
Street Signs (Materials and Labor) $
Material Testing $ 1.000.00
Construction Interest $
City Costs $ 1,770,00
Total Estimated Expenses $ 42,736.25
Expenses Multiplier 27.49297%
Estimated Project Cost Amount: $ 198,180.55
All lateral utility costs associated with this project will be assessed to the benefitting properties, All sewer and water
area charges have previously been assessed under projects 87-3 and 87-13, All parcels within the construction limits
will be charged for concrete curb and gutter and the Road and Bridge Fund will pay for costs associated with
reconstruction of the street, which is consistent with City policy for mill and overlay projects, Connection charges will
not be paid until a property hooks up to the system, For purposes of the assessment calculations, each lot as platted
in the original Oak Bluff plat (Lots 1-4, Block 1 and Lots 1-4, Block 4) will be considered as two separate lots as they
are all potentially or have previously been subdivided (for a total of 16 lots),
Estimated Concrete Curb and Gutter and Storm Sewer Assessment Per Unit
Estimated Construction Costs $ 28,963.00'
Estimated Expenses $ 7,962.79
Total Costs $ 36.925.79 /16 Units = $
2,307.86
Estimated Lateral Sanitary Sewer Assessment Per Unit
Estimated Construction Costs $
Estimated Expenses $
Total Costs $
26,627,70
7,320.75
33,948.45
/6 Units = $
5,658.08
Estimated Lateral Water Main Assessment Per Unit
Estimated Construction Costs $
Estimated Expenses $
Total Costs $
33,588.50
9.234.48
42,822.98
/9 Units = $
4,758.11
Estimated Amount to be Assessed
Estimated City Cost
$ 113,697.22
$ 84,483.33
ASSESSMENT WORKSHEET
EXHIBIT 4
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, . Tautgas Redpath, Ltd,
Certified Public Accountants and Consultants
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Andover, Minnesota
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund and the aggregate remaining fund information of the City of
Andover, Minnesota, as of and for the year ended December 31, 2004 which collectively
comprise the City of Andover, Minnesota's basic financial statements, and have issued our
report thereon, dated March 17,2005. We conducted our audit in accordance with auditing
standards generally accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City of Andover, Minnesota's
internal control over financial reporting in order to determine our auditing procedures for the
purpose of expressing our opinions on the financial statements and not to provide an opinion
on the internal control over financial reporting. Our consideration of the internal control over
financial reporting would not necessarily disclose all matters in the internal control that might
be material weaknesses. A material weakness is a reportable condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively
low level the risk that misstatements caused by error or fraud in amounts that would be
material in relation to the financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over financial reporting and its
operation that we consider to be material weaknesses. However, we noted other matters
involving the internal control over financial reporting that we have reported to management
of the City of Andover, Minnesota, in a separate letter dated March 17,2005.
White Bear Lake Office: 4810 White Bear Parkway, White Bear Lake, Minnesota 55110, USA Telephone: 651 4267000 Fax: 651 4265004
Hastings Office: 1303 South Frontage Road, Suite 13, Hastings, MN 55033, USA Telephone: 6514804990 Fax: 6514265004
HLB Tautges Redpath, Ltd. is a member of 11III International. A world-wide organization of accounting firms and business advisers.
Report on Internal Control over Financial Reporting
and on Compliance and Other Matters
Page 2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Andover, Minnesota's
financial statements are free of material misstatement, we performed tests of its compliance
with certain provisions of laws, regulations, contracts and grant agreements, noncompliance
with which could have a direct and material effect on the determination of financial statement
amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion. The results of
our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
This report is intended solely for the information and use of the City of Andover,
Minnesota's City Council and management and is not intended to be, and should not be, used
by anyone other than those specified parties.
HllJ ~ Mpff &k1.
HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
March 17, 2005
.,
I.i!!..U Tautges Redpath. Ltd.
Certified Public Accountants and Consultants
REPORT ON COMPLIANCE WITH MINNESOTA
LEGAL COMPLIANCE GUIDE FOR LOCAL GOVERNMENTS
To the Honorable Mayor and
Members of the City Council
City of Andover, Minnesota
We have audited the financial statements of the City of Andover, Minnesota, as of and for the
year ended December 31, 2004 and have issued our report thereon dated March 17, 2005.
We conducted our audit in accordance with auditing standards generally accepted in the
United States of America and the provisions of the Minnesota Legal Compliance Audit Guide
for Local Government promulgated by the State Auditor pursuant to Minnesota Statutes
Section 6.65. Accordingly, the audit included such tests of the accounting records and such
other auditing procedures as we considered necessary in the circumstances.
The Minnesota Legal Compliance Audit Guide for Local Government covers six main
categories of compliance to be tested: contracting and bidding, deposits and investments,
conflicts of interest, public indebtedness, claims and disbursements, and miscellaneous
provisions. Our study included all of the listed categories.
The results of our tests indicate that for the items tested, the City of Andover, Minnesota
complied with the material terms and conditions of applicable legal provisions.
This report is intended solely for the information and use of the City of Andover,
Minnesota's City council and management and is not intended to be and should not be used
by anyone other than these specified parties.
HLB ~ ~
HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
Ui
March 17, 2005
White Bear Lake Office: 481 0 White Bear Parkway, White Bear Lake, Minnesota 55110, USA Telephone: 651 4267000 Fax: 651 4265004
Hastings Office: 1303 South Frontage Road, Suite 13, Hastings, MN 55033, USA Telephone: 651 4804990 Fax: 651 4265004
HLB Tautges Redpath, Ltd. is a member of 11III International. A world-wide organization of accounting firms and business advisers.
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CITY OF ANDOVER, MINNESOTA
,
AUDIT MANAGEMENT LETTER
December 31,2004
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Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
To the Honorable Mayor and
Members of the City Council
City of Andover, Minnesota
We have completed the 2004 audit of the City of Andover and have issued our report
thereon. Our Independent Auditor's Report is included in the City's Comprehensive Annual
Financial Report. This Audit Management Letter is prepared to offer the City an independent
review of:
· Comparisons and trend analysis of financial results.
. Policies and procedures.
· Outside factors influencing the City such as changes in financial accounting and
reporting standards.
Thank you for the opportunity to serve the City. We are available to discuss this report
with you at your convenience.
March 17, 2005
H&8 ~ ~ !flI.
HLB TAUTGES REDPATH,LTD.
Certified Public Accountants
4810 White Bear Parkway White Bear Lake, Minnesota 55110
1303 South Frontage Road Suite 13 Hastings, Minnesota 55033
651 4267000 651 4265004 Fax
651 4804990 651 426 5004 Fax
www.hlbtr.com
HLB Tautges Redpath, Ltd. is a member of 11II International. a world-wide organization of accounting firrns and business advisors.
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City of Andover,
Minnesota
Audit Management Letter
Report Summary
Report Summary
Several reports are issued in conjunction with the audit. A summary is as follows:
Report Name Elements of Report Overview
REQUIRED REPORTS
Comprehensive Annual Financial . Financial statements . Unqualified ("clean")
Report (CAFR) . Footnotes opinion on the Financial
. Supplemental information Statements
Report on Internal Control and Results of testing . One compliance finding
Compliance and Other Matters . Internal controls over . No reportable conditions
financial reporting in internal control.
. Compliance with laws,
regulations, contracts and
grants
State Legal Compliance Report . Results of testing certain . No findings
provisions of Minnesota
Statutes
DISCRETIONARY REPORTS
Audit Management Letter Intended to be a working toolfor
City Council
. Comparisons and trend
analysis
. Outside factors influencing
the City, such as State
funding
. Policies and nrocedures
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City of Andover,
Minnesota
Audit Management Letter
Certificate of Achievement
Certificate of Achievement for Excellence in Financial Reporting
The "Certificate of Achievement for Excellence in Financial Reporting" is an award
program offered by the Government Finance Officers Association of the United States and
Canada (GFOA).
The City of Andover submitted their Comprehensive Annual Financial Report (CAFR)
to the GFOA and received the award for 2002 and 2003. The City of Andover is one of 116
Minnesota entities receiving the award in 2003. We commend the City on this achievement.
The City is submitting the 2004 CAFR to the Certificate Program.
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City of Andover,
Minnesota
Audit Management Letter
Distinguished Budget Presentation Award
DISTINGUISHED BUDGET PRESENTATION AWARD
The City was awarded the Government Finance Officers Association Distinguished
Budget Presentation Award for the City's 2004, 2003 and 2002 budget and is submitting the
2005 budget for the award.
The City has spent considerable time and resources publishing a comprehensive budget
that is a valuable working document, policy document and operations guide for the City's
various activities.
The 2005 budget includes an overview of all financial activity, including tax levy,
revenue/expenditures budgets, and statistical and demographic information.
The budget includes detail on all debt issues, capital projects, public safety, public
works and enterprise operations. The budget also includes 16 "noteworthy events/activities"
which occurred in 2004.
We commend the City on its thorough preparation of this Distinguished Budget. We
encourage all City Council members, department heads and interested citizens to read this
document to learn virtually everything you need to know about the City of Andover.
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City of Andover,
Minnesota
Audit Management Letter
Government-Wide Financial Statements
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The government-wide financial statements of the City of Andover are presented in
Statements I and 2 of the 2004 Comprehensive Annual Financial Report. The following
comments relate to the Statement of Net Assets (Statement I) and the Statement of Activities
(Statement 2).
Cash and Investments
Cash and investment balances of Minnesota cities are commonly restricted by statutory
requirements and long range financial planning objectives. The following schedule presents
cash and investment balances by fund type:
Cash and Investment Balances
December 31, Increase
Fund Type 2003 2004 (Decrease)
General $2,611,103 $3,223,291 $612,188
Special Revenue 1,658,599 2,358,219 699,620
Debt Service 1,465,064 922,537 (542,527)
Capital Projects 17,110,531 17,206,548 96,017
Enterprise 2,611,544 2,306,628 (304,916)
Internal Service 198,627 186,158 (12,469)
$25,655,468 $26,203,381 $547,913
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City of Andover,
Minnesota
Audit Management Letter
Government-Wide Financial Statements
Governmental accounting standards require the reporting of investments at fair value
(i.e., market value). Therefore, investment income consists of interest, dividends and the
change in market value of investments.
Investment income of the City for 2003 and 2004 was as follows:
2003 2004
Interest and dividends
Market value change
$678,891
(205,780)
$473,111
$733,289
(43,831)
$689,458
Total
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City of Andover,
Minnesota
Audit Management Letter
Government-Wide Financial Statements
Property Taxes Receivable
A schedule of property tax activity for the past three years is as follows:
2002 2003 2004
Delinquent taxes - January 1 $77,502 $93,823 $105,044
Current levy 5,065,043 * 5,687,382 * 6,250,859 *
Total collectible 5,142,545 5,781,205 6,355,903
Collections 5,053,297 * 5,671,277 * 6,269,983 *
Less adjustment to County 4,575 (4,884) 7,134
Delinquent taxes - December 31 $93,823 $105,044 $93,054
Total collections as a percent
of current levy 99.8% 99.7% 100.3%
*NetofMVHC
As presented above, the City is experiencing a consistently solid collection rate for
property taxes. In addition to the $93,054 of delinquent taxes above, the City has $12,495 in
delinquent tax increments receivable. See later discussion of tax increments (page 9).
The Minnesota Property Tax System is complex with the number of different classes of
property defined in State Statutes. However, the formulas are based on a simple equation,
which is as follows:
I Market Value I x I
Class Rate
=
Tax Capacity
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City of Andover,
Minnesota
Audit Management Letter
Government-Wide Financial Statements
Market value is the starting point III the property tax equation and in theory is
consistently applied to all properties. Class rate is the mechanism used to allocate property
taxes on a basis other than market value.
New Market Value Homestead Credits (MVHC)
A credit is applied to residential homestead property. The credit is .40% of the market
value to a maximum of $304, reduced by $9 per $10,000 of market value over $76,000. A
$76,000 homestead receives the maximum credit of $304 and a $414,000 homestead receives
$0.
A credit is applied to agricultural homestead land. The credit is .20% of the market
value on the first $115,000 of market value, to a maximum of $230.
These credits proportionately reduce the tax for each taxing district, including the
county, based on each district's share of the total tax. That is different from the education
homestead credit of recent years, which only reduced the school district tax. The county's
share will vary from parcel-to-parcel depending on the unique combination of
city/school/watershed and other special taxing districts that the property is located in. The
county has 145 different unique taxing combinations.
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Delinquent
2004 Collection Balance
TIF District Fund TIF District Current Delinquent 12/31/2004
1-1,1-2 347 TIF Commercial Revitalization $247,769 $4,352 $12,495
1-1, 1-2 352 TIF Bonds of 1999 168,693 2,963
1-1,1-2 353 TIF Bonds of 2000A 336,333 5,907
1-2 354 TIF Refunding Bonds of 2oo3B 301,540 5,296
1-3 457 Tax Increment Projects 120,615
$1,174,950 $18,518 $12,495
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City of Andover,
Minnesota
Audit Management Letter
Government-Wide Financial Statements
Tax Increments
A schedule of tax increment revenues by district is as follows:
TIP District 1-3, Fund 457, is a pass-through, pay-as-you-go district.
The City has 3 active tax increment districts. Reporting requirements implemented by
the Office of the State Auditor (OSA) require reporting of tax increment activity by district.
The City currently maintains separate Capital Projects Funds for TIP Districts 1-1, 1-2 and
1-3. The City has approved TIP District 1-4 but has yet to certify this District to the County.
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City of Andover,
Minnesota
Audit Management Letter
Government-Wide Financial Statements
Bonded Debt
The City has the following bond issues outstanding at December 31,2003 and 2004:
December 31,
2003 2004
G.O. Revenue Bonds
G.O. Special Assessment Bonds
G.O. Tax Increment Bonds
G.O. Certificates/Capital Notes
G.O. Permanent Improvement Revolving Bonds
G.O. Capital Improvement Bonds
G.O. State Aid Bonds
$11,825,000 $29,050,000
1,255,000
9,815,000 13,215,000
1,665,000 766,000
11,375,000 7,680,000
3,890,000
2,470,000 2,340,000
$38,405,000 $56,941,000
The increase in debt is due to the issue of the Community Center. The tax increment
bond issues will be repaid by increments generated by the City's tax increment districts. The
Permanent Improvement Revolving Bonds will be paid by assessments from developers.
The City has maintained a debt rating at A+ for Standard & Poor's and was upgraded to
Al for Moody's. The City continually monitors call dates on outstanding debt to take
advantage of opportunities to save on long-term interest expense.
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General Fund
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City of Andover,
M i n nesota
Audit Management Letter
GENERAL FUND
The General Fund of the City is maintained to account for the current operating and
capital outlay expenditures common to all cities. These basic services include (but are not
limited to) public safety, public works, parks and recreation and general government.
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A history of major revenue sources is as follows:
State Aids Property Taxes All Other Revenue Total Revenue
Year Amount Percent Amount Percent Amount Percent Amount Percent
1996 $773,362 19% $2,180,470 53% $1,148,027 28% $4,101,859 100%
1997 920,147 19% 2,383,965 51% 1,410,188 30% 4,714,300 100%
1998 850,723 15% 2,804,065 48% 2,150,582 37% 5,805,370 100%
1999 849,429 15% 3,125,776 55% 1,725,890 30% 5,701,095 100%
2000 948,259 15% 3,571,186 54% 1,936,635 31% 6,456,080 100%
2001 1,074,805 16% 3,982,174 57% 1,867,945 27% 6,924,924 100%
2002 1,005,219 15% 3,782,334 58% 1,708,234 26% 6,495,787 99%
2003 330,845 5% 4,286,838 68% 1,665,554 27% 6,283,237 100%
2004 372,550 5% 4,541,227 65% 2,084,201 30% 6,997,978 100%
LGA for Andover was eliminated for 2003 and 2004 and MVHC was cut by 80%.
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City of Andover,
Minnesota
Audit Management Letter
General Fund
A graph of the 2004 revenue is as follows:
General Fund Revenues
2004
IntergovemmentaI8.4%
Licenses and Permits 9.6%
Charges for
selVices 11.4%
Investment
income 0.9%
All
Other 3.7%
General Property Taxes 64.9%
Detail of the 2004 revenue is presented in Statements 4 and 10 of the Comprehensive
Annual Financial Report.
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General Fund
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City of Andover,
Minnesota
Audit Management Letter
A graph of 2004 expenditures is as follows:
General Fund Expenditures
2004
Public Works 16.5%
Sanitation .4%
Parks and Recreation 9.3%
General Government 30.3%
Public Safely 41.5%
Detail of the 2004 expenditures IS presented III Statements 4 and 10 of the
Comprehensive Annual Financial Report.
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City of Andover,
Minnesota
Audit Management Letter
General Fund
The fund balance of the General Fund increased by $709,538 in 2004 as follows:
2004
Over
(Under)
Budget Actual Budget
Revenues:
General property taxes $4,459,238 $4,541,227 $81,989
Licenses and permits 571,295 674,008 102,713
Intergovernmental 624,930 585,037 (39,893)
Charges for services 626,520 798,795 172,275
Fines 84,000 79,450 (4,550)
Investment income 55,049 58,309 3,260
Miscellaneous 238,600 261,152 22,552
Total revenues 6,659,632 6,997,978 338,346
Expenditures:
Current:
General government 2,077,661 1,996,633 (81,028)
Public safety 2,741,539 2,730,047 (11,492)
Public works 1,231,950 1,085,837 (146,113)
Sanitation 38,315 26,732 (11,583)
Parks and recreation 613,528 612,147 (1,381)
Recycling 115,754 114,052 (1,702)
Unallocated 22,000 21,992 (8)
Total expenditures 6,840,747 6,587,440 (253,307)
Revenues over (under) expenditures (181,115) 410,538 591,653
Other financing sources (uses):
Operating transfers in 299,000 299,000 -
Operating transfers out (196,740) - 196,740
Total other financing sources (uses) 102,260 299,000 196,740
Net increase (decrease) in fund balance ($78,855) $709,538 $788,393
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City of Andover,
Minnesota
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Audit Management Letter
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General Fund
The City's December 31, 2004 General Fund balance totaled $3,302,565. The City's
General Fund balance has been as follows for the past ten years:
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General Fund Balance
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$3.500,000
$3.000.000
$2,500,000
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City of Andover,
Minnesota
Audit Management Letter
General Fund
The fund balance at December 31, 2004 has been reserved or designated as follows.
General Fund
Fund Balance Desilmations
Designation
Amount
Reserved for inventory
Reserved for prepaid items
Total reserved
Designated for working capital:
Designated for legal defense
Designated for snow emergency
Designated for facility management
Designated for economic development
Designated for information technology
Designated for working cash flow
Total designated for working capital
$82,347
3,239
85,586
150,000
50,000
50,000
100,000
50,000
2,816,979
3,216,979
Total reservations and designations
$3,302,565
The designations are planning for emergency expenditures so that the City can maintain
a consistent tax rate.
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City of Andover,
Minnesota
Audit Management Letter
General Fund
Workin!!: Capital Reserve
As previously noted, approximately 70% of the General Fund's revenue sources are
from property taxes and state aids. These revenue sources are not received until the second
half of the fiscal year. As such, a working capital reserve at December 31 is required to
finance operations for the first six months of the year. For the City of Andover, the required
working capital reserve is computed as follows.
2005 General Fund budgeted expenditures
$7,300,000
Required working capital reserve
(fifty percent oftotal)
$3,650,000
The current working capital reserve in the General Fund is 44%.
A summary of the purposes of General Fund reserve balances is as follows:
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City of Andover,
Minnesota
Audit Management Letter
Debt Service Funds
DEBT SERVICE FUNDS
The combining financial statements for the nonmajor Debt Service Funds are presented
in Statements 15 and 16 of the 2004 Comprehensive Annual Financial Report. Debt Service
Funds are a type of governmental fund to account for the accumulation of resources for the
payment of interest and principal on debt (other than Enterprise Fund debt).
Current governmental reporting standards do not provide for the matching of long-term
debt with its related financing sources. Although this information can be found in the City's
Comprehensive Annual Financial Report, it is located in several separate sections of the
Comprehensive Annual Financial Report. The following schedule extracts information from
these sections of the Comprehensive Annual Financial Report to provide an overview
analysis of long-term debt and its related funding.
The reader is cautioned that 1) future interest revenue from assessments and
investments, and 2) future interest expense on bonded debt, is not included in the following
schedule.
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City of Andover,
Minnesota
D
Audit Management Letter
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Debt Service Funds
December 31. 2004 Final
Fund Fund Deferred Outstanding Maturity
Description Balance Revenues Total Debt Date
General Obligation Bonds:
G.O. Water Revenue Bonds of 2002 $ $ $ $9,470,000 02/01123
EDA Public Facility Lease Revenue Bonds of 2004 748.951 748,951 19,580,000 02/01134
Total general obligation bonds 748,951 0 748.951 29,050,000
Tax Increment Bonds:
TIF Commercial Revitalization (TIF Bonds of 1995D and 1996) 294,687 157,430 452,117 4,525.000 2/1113 & 8/1/12
TIF Bonds ofl999 134.906 134.906 1.120,000 12/01112
TlF Bonds of 2000A 219.358 219,358 1.965,000 02/01110
G,O. TIF Refunding Bonds of 2003B 112.749 112.749 1,345.000 08/01110
G.O, TlF Refunding Bonds of 2004B 4.228,387 4,228,387 4,260.000 08/01/10
Total tax increment bonds 4,990,087 157.430 5,147,517 13,215.000
Certificates of Indebtedness:
G.O. Capital Notes of 2001 C 64.442 7,798 72,240 520,000 02/01106
G.O. Equipment Certificates of 2003 and 2003C 9,982 5.198 15,180 246.000 6/1/04 & 12/1106
Total certificates of indebtedness 74,424 12,9% 87,420 766,000
Permanent Improvement Revolving Bonds:
G,O, PIR Bonds of 2001 A 33,056 33.056 3.100,000 02/01/07
G,O, PIR Bonds of 2003A 43,391 43,391 4.580.000 02/01/10
Total pennanent improvement revolving bonds 76,447 0 76,447 7.680.000
Capital Improvement Bonds:
G.O. Capital Improvement Bonds of 2004A 27,014 27.014 3.890,000 02/01/17
State Aid Bonds of 200IB 17.423 17,423 2.340.000 02101/17
Totals~AlI Debt Service Funds $5,934,346 $170.426 $6.104,772 $56.941.000
* Tax increment collections are subject to future valuations within the District.
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The City analyzes it's debt position annually as part of the budget and CIP process and
the City's fiscal agent prepares a refunding/call review with each new issuance. We
recommend the City continue to annually review debt service requirements and long-term
funding for the above bond issues, especially in the Tax Increment Bonds where rate
compression will affect future TIF collections. The TIF Bonds will be repaid with tax
increments from current districts and present and future land sales. The PIR Capital Projects
Fund has deferred revenue of $2,125,087 at December 31, 2004. The City employs a frugal
fiscal management policy.
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City of Andover,
Minnesota
Audit Management Letter
Debt Service Funds
Municipal Bond Disclosure
In addition to changes issued by the GASB, the SEC has issued regulations amending
Rule 15c2-12 regarding annual financial disclosure requirements related to municipal
bonding. These additional regulations took effect June 30, 1996. This rule applies to issuers
with $10 million or more of outstanding debt. Among other areas, the amended Rule 15c2-
12 requires municipal governments to notify, in a timely manner, each nationally recognized
municipal securities information repository or the Municipal Securities Rulemaking Board,
and the appropriate state information deposition, if any, notice of any of the following events
with respect to securities being offered:
(1) Principal and interest payment delinquencies;
(2) Non-payment related defaults;
(3) Unscheduled draws on debt service reserves reflecting financial difficulties;
(4) Unscheduled draws on credit enhancements reflecting financial difficulties;
(5) Substitution of credit or liquidity providers, or their failure to perform;
(6) Adverse tax opinions or events affecting the tax-exempt status of the security;
(7) Modifications to rights of security holders;
(8) Bond calls;
(9) Defeasances;
(10) Release, substitution, or sale of property securing repayment of the securities; and
(11) Rating changes.
The City now has over $56 million in debt. As such, the City is required to comply
with the above regulations. The City with the assistance of an independent fiscal agent
performs the compliance.
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City of Andover,
Minnesota
Audit Management Letter
Debt Service Funds
Arbitral!:e
In the area of municipal bonds, arbitrage is a city's profit from borrowing funds in the
tax exempt market and investing those funds in the taxable market. Federal tax law prohibits
this type of transaction. A governmental bond will maintain its tax-exempt status if the
issuer complies with the requirements of the Internal Revenue Code. The Internal Revenue
Code relative to arbitrage has two major compliance areas: 1) arbitrage restriction
requirements; and, 2) arbitrage rebate requirements. Arbitrage restriction requirements
describe the circumstances in which investments in materially higher yielding securities is
allowed without compromising the tax-exempt status of the bond issue. Arbitrage rebate
requirements describe what to do with profits earned on investments subject to arbitrage
restriction requirements. The City completed its arbitrage calculations in 2003 and 2004.
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City of Andover,
Minnesota
Audit Management Letter
Debt Service Funds
The following decision chart prompts questions to further evaluate a fund's financial
position:
Condition A
Condition B
Cautions
Questions
1. Is the City experiencing favorable
collection rates for special assess-
ments?
2. Are anticipated investment interest
rates earned on prepayments ade-
quate to replace assessment interest?
3. Is the timing of receipts sufficient to
meet bonded debt payments as
they become due?
4. Are significant portions of assess-
ments not scheduled for collection
(green acres, tax forfeit, etc.)?
5. Is arbitrage or negative arbitrage
an issue?
1. Are sufficient future assets
scheduled (such as property taxes)
to meet bonded debt payments?
2. Are cash assets sufficient to
generate investment earnings?
3. Are transfers or other funding
sources available?
4, Are there future assets to pledge
such as assessments, MSA allot-
ments, etc.?
Variables and possible
outcomes are too diverse.
Prepare projections to
analyze possible
scenarios and options.
The debt service fund
is clearly adequately
nded. Plan for eventual
use of surplus.
he debt service fund is
clearly not adequately
funded. Plan for altern-
ative funding (taxes,
ransfers, other sources).
Conclusion 1
Conclusion 2
Conclusion 3
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City of Andover,
Minnesota
Audit Management Letter
Community Center
COMMUNITY CENTER
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.
The Community Center Capital Projects Fund was created to account for the
construction of the community center located on the north side of the City hall complex.
The Community Center construction started in 2004 and is expected to be 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 will start making lease payments in 2008.
The City also created the Community Center Special Revenue Fund. 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.
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City of Andover,
Minnesota
Audit Management Letter
Internal Control Matters
INTERNAL CONTROL MATTERS
.TournaI Entries
Our SAS 99 testing includes testing 4 non-routine journal entries. Our testing
procedures indicated that two of journal entries tested were not officially approved by
anyone.
Credit Card
During standard testing procedures for credit cards, it was discovered that not all
purchases are being supported with a copy of receipt. We have communicated this to the
City's finance department and they will require that proper support be shown or they will
hold the employee liable.
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City of Andover,
Minnesota
Audit Management Letter
Other Matters
OTHER MATTERS
Development Fees and Permits
During 2001, the Minnesota legislature passed various statute sections affecting
development related fees and permits. Changes include:
. Annual reporting to the State on development revenues and related expenses. The
initial reporting form was due April 1, 2003. (M.S. l6B.685) (later changed to be
due June 30, annually)
. New restrictions on fees for permits or approvals required under an official control
established pursuant to the Municipal Planning Act.
. Effective since January 1, 2002: fees must be prescribed by ordinance, and "fair,
reasonable, and proportionate to the actual cost of the service for which the fee is
imposed."
. Also effective for January 1, 2002: "A municipality shall adopt management and
accounting procedures to ensure that fees are maintained and used only for the
purpose for which they are collected."
The City has reviewed its policies and procedures with regard to development fees and
permits to help assure compliance with State Statutes. The City files this report with the
State annually.
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City of Andover,
Minnesota
Audit Management Letter
Other Matters
GASB 40 - Deposit and Investment Risk Disclosures
The GASB issued Statement No. 40, Deposit and Investment Risk Disclosures, m
March 2003. This Statement is an amendment of GASB Statement No.3, Deposits with
Financial Institutions and Investments. The objective of Statement No. 40 is to update the
custodial credit risk disclosure requirements of Statement No. 3 and to establish more
comprehensive disclosure requirements addressing other common risks of the deposits and
investments of state and local governments. The provisions of this Statement are effective
for financial statements for periods beginning after June 15,2004.
SAS 61
Statement of Auditing Standards No. 61, Communication With Audit Committees,
requires the auditor to ensure that certain matters related to the conduct of an audit are
communicated to those who have responsibility for oversight of the financial reporting
process. The following constitutes our communication of such matters.
The Auditor's Responsibility under Auditing Standards Generallv Accepted in the United
States of America
Our audit, conducted in accordance with auditing standards generally accepted in the
United States of America, is designed to provide reasonable, but not absolute, assurance
about whether the financial statements are free of material misstatement. These financial
statements are the responsibility of management and it is our responsibility to express an
opinion on these financial statements based on our audit results.
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Audit Management Letter
Other Matters
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City of Andover,
Minnesota
Significant Accounting Policies
There were no significant accounting policy changes in 2004.
Significant Audit Adjustments
Our audit of the 2004 financial statements resulted in no audit adjustments which we
considered significant enough to be recorded by the City to prevent the financial statements
from being misleading. We recognize that for management purposes, the City maintains its
accounting records primarily using the cash basis during the year.
Statement on Auditing Standards No. 61 also requires communications to the
committee in the following areas:
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. Accounting estimates and management judgments
. Other information in documents containing audited financial statements
. Disagreements with management
. Consultations with other accountants
. Major issues discussed with management prior to retention as auditors
. Difficulties encountered in performing the audit
During our audit, we did not encounter any circumstances and we are unaware of any
items in any of these areas which require discussion with those who have responsibility for
oversight of the financial reporting process.
This SAS 61 report is intended solely for the information and use of those who have
responsibility for oversight of the financial reporting process.
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COMPREHENSIVE
ANNUAL
FINANCIAL
REPORT
FOR THE YEAR ENDED DECEMBER 31,2004
MINNESOTA
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1685 CROSSTOWN BOULEVARD N.W. . ANDOVER. MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER,MN.US
Comprehensive Annual Financial Report
of the
City of Andover, Minnesota
For the Year Ended
December 31,2004
Prepared By: Finance Department
City of Andover
II. FINANCIAL SECTION
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Reference No.
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Statement 1 27
Statement 2 28 C
Statement 3 30 C
Statement 4 32
Statement 5 35 C
Statement 6 36
Statement 7 38 C
Statement 8 40
Statement 9 42
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Statement 10 72 m
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Statement 11 79
Statement 12 80 C
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CITY OF ANDOVER, MINNESOTA
TABLE OF CONTENTS
I. INTRODUCTORY SECTION
Letter of Transmittal
Organization
~ganizationalChart
Certificate of Achievement
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Assets
Statement of Activities
Fund Financial Statements:
Balance Sheet - Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances of Governmental Funds
Statement of Net Assets - Proprietary Funds
Statement of Revenues, Expenses, and Changes in Fund Net Assets -
Proprietary Funds
Statement of Cash Flows - Proprietary Funds
Statement of Fiduciary Net Assets - Fiduciary Funds
Notes to Financial Statements
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund
Notes to Required Supplementary Information:
Legal Compliance - Budgets
Modified Approach for City Streets and Trails Infrastructure Capital Assets
Combining and Individual Fund Statements and Schedules:
Nonmajor Governmental Funds:
Combiuing Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balance-
Nonmajor Governmental Funds
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CITY OF ANDOVER, MINNESOTA
TABLE OF CONTENTS
Reference
Page
No.
Nonmajor Special Revenue Funds:
Subcombining Balance Sheet - Nonmajor Special Revenue Funds
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balances - Nonmajor Special Revenue Funds
Statement 13
82
Statement 14
84
Nonmajor Debt Service Funds:
Subcombining Balance Sheet - Nonmajor Debt Service Funds
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balances - Nonmajor Debt Service Funds
Statement IS
88
Statement 16
90
Nonmajor Capital Projects Funds:
Subcombining Balance Sheet - Nonmajor Capital Project Funds
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balances - Nonmajor Capital Project Funds
Statement 17
94
Statement 18
96
Special Revenue Funds:
Schedules of Revenues, Expenditures and Changes in
Fund Balances - Budget and Actual:
Forestry
LRRWMO
Drainage and Mapping
EDA General
Trail and Transportation
Right-of-Way Management/Utility
Capital Equipment Reserve
Construction Seal Coating
Community Development Block Grant
Community Center
Charitable Gambling
Statement 19 98
Statement 20 99
Statement 21 100
Statement 22 101
Statement 23 102
Statement 24 103
Statement 25 104
Statement 26 105
Statement 27 106
Statement 28 107
Statement 29 108
Statement 30 110
Statement 31 III
Statement 32 112
Statement 33 114
Internal Service Funds:
Combining Statement of Net Assets - Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets -
Internal Service Funds
Combining Statement of Cash Flows - Internal Service Funds
Agency Funds:
Combining Statement of Net Assets - Fuduciary Funds
Supplementary Financial Information:
Combined Schedule of Indebtedness
Schedule of Tax Capacity Rates and Levies
Schedule of Deferred Tax Levies - General Obligation Bonds
Schedule of Fund Transfers
Exhibit I
Exhibit 2
Exhibit 3
Exhibit 4
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CITY OF ANDOVER, MINNESOTA
TABLE OF CONTENTS
Reference
Page
No.
III. STATISTICAL SECTION (UNAUDITED)
Government-Wide Information:
Government-Wide Expenses By Function
Government-Wide Revenues By Source
Table I 124
Table 2 125
Table 3 126
Table 4 127
Table 5 128
Table 6 128
Table 7 129
Table 8 129
Table 9 130
Table 10 130
Table II 131
Table 12 131
Table 13 132
Table 14 133
Table 15 134
Fund Information:
General Fund Revenues By Source - Last Ten Fiscal Years
General Fund Expenditures By Function - Last Ten Fiscal Years
Property Tax Levies and Collections - Last Ten Fiscal Years
Special Assessment Levies and Collections - Last Ten Fiscal Years
Assessed and Estimated Actual Value of Taxable Property - Years 1995 through 2004
Ratio of Net Bonded Debt to Assessed Value and Net Bonded Debt Per Capita
Last Ten Fiscal Years
Ratio of Annual Debt Service Expenditures for General Bonded Debt
to Total General Governmental Expenditures - Last Ten Fiscal Years
Property Tax Rates - Direct and Overlapping Governments -
Years 1994 through 2003
Computation of Direct and Overlapping Debt Including Debt Ratios
Principal Taxpayers
Building Permits, Property Values and Households - Last Ten Fiscal Years
Demographics
Miscellaneous Statistical Data
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I. INTRODUCTORY SECTION
CITY OF
NDOVE
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1685 CROSSTOWN BOULEVARD N.W, . ANDOVER, MINNESOTA 55304. (763) 755-5100
FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US
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March 16, 2005
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To the Honorable Mayor and City Council
City of Andover
1685 Crosstown Blvd. NW
Andover, Minnesota 55304
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Dear Honorable Mayor and Council Members:
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The Comprehensive Annual Financial Report is submitted in conformance with all applicable goveming laws and regulations.
The following has set the standards forth:
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"Andover City Policy and Code
"The State Auditor, State of Minnesota
"Government Finance Officers Association
"Governmental Accounting Standards Board
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RESPONSIBILITY. Responsibility for both the accuracy of the presented data and the completeness of the financial statements
including all disclosures rests with the City. We believe the data, as presented, is accurate in all material aspects. This report has
been presented in a manner designed to fairly set forth the financial position and results of operations as measured by the
financial activity of its various funds.
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FINANCIAL STATEMENT FORMAT. This Comprehensive Annual Financial Report is presented in three main sections:
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1. Introductory
II. Financial
III. Statistical
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The Introduction includes a list of the City's principal officials as of December 31, 2004, the table of contents, organizational
chart, and this Letter of Transmittal. The Financial Section includes: (1) independent auditor's opinion; (2) management's
discussion and analysis; (3) government wide and fund financial statements; (4) notes to the financial statements; (5) required
supplementary information; (6) the combining statements, individual fund statements; and, (7) the supplemental information.
The Statistical Section includes tables and reports of various economic, social, financial and fiscal data designed to reflect trends
and ratios.
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GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial
statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement
MD&A and should be read in conjunction with it. The City of Andover's MD&A can be found immediately following the report
of the independent auditors.
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REPORTING ENTITY. All City funds, departments, commissions, and other organizations for which the City of Andover is
financially accountable are presented within the Comprehensive Annual Financial Report. The Andover Firefighters' Relief
Association does not meet the established criteria for inclusion in the reporting entity, and accordingly are excluded from this
report.
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GENERAL INFORMATION. The city we know today as Andover was first organized in 1857 under the name "Round Lake
Township." However, in 1860 the name was changed to "Grow Township" in honor of Senator Galusha A. Grow of
Pennsylvania. Senator Grow spoke at a political campaign in Anoka that year, and the town name was changed to reflect Senator
Grow because of his strong advocacy of the Union cause. At that time, the population was 330 and included the geographical
area we know today as Ham Lake. In fact, the area of Ham Lake was considered a part of Grow Township until 1871.
In 1972, the Grow Township Board of Supervisors recognized that the town was growing at a very rapid rate. They felt a village
form of government would provide better services to the community. Board supervisors then voted in favor of proceeding with
the incorporation process. The board voted to submit a new name for the village. "Andover Village" was chosen because the
name Andover had historical interest. The historical interest, we believe, came from the Andover train station.
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To the Honorable Mayor and City Council
City of Andover, Minnesota
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You may have heard the popular "traiu myth" about how Andover received its name. The myth states that a train tipped over in a
swamp, and an eyewitness, relaying the incident, said it "went over and over," thereby naming the city "Andover." However,
research reveals that the name Andover first appeared in an article dated March 14, 1899 in the Anoka County Union Newspaper
- before train tracks were ever built in the city.
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The article stated that the Eastern Minnesota line of the Great Northern Railway was in the process of constructing railroad tracks
from the Coon Creek Cut-off to the North. The railway announced that new railroad stations with mathematical precision were to
be located five miles apart from each other. The new stations (from Coon Creek tn the North, along the new railroad line) were
to be named Andover, Cedar, Bethel, Isanti, Cambridge, Stanchfield, Braham, Grasston, Cornell, and Brook Park. On July 4,
1899, the first train passed through the Andover Station. Where the railway came up with the name Andover still remains
unknown.
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Andover Village was established in 1972 and then became the City of Andover, a city of the fourth class, in 1974. Today the
City of Andover's population exceeds 26,000, classifying it as a third class city.
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The City of Andover as it exists today consists of 23,040 acres. Andover has a population estimated at 30,000. A rapidly
growing suburb of the northern metropolitan area, the City of Andover is approximately sixteen miles from Minneapolis.
SERVICES PROVIDED. The City of Andover provides various services to the residents in the community. The current
services are:
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General Government:
Mayor and City council
Newsletter
City clerk
Administration
Human resources
Financial administration
Elections
Assessing
Legal
Planning and zoning
Information systems
Facility management
Engineering
Risk management
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Public Safety:
Police
Fire protection
Protective inspection
Civil defense
Animal control
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Public Works:
Streets and highways
Snow and ice removal
Street lighting
Street signs
Central equipment maintenance
Traffic signals
Water maintenance
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Sanitation:
Storm sewers
Tree preservation & weed control
Sanitary sewer maintenance
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Parks and Recreation
Recycling
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GOVERNMENT STRUCTURE. Andover is a statutory city with the City Council appointing a City Administrator. The City
Administrator has operating responsibilities for all City functions.
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IMPLEMENTATION OF GASB 34
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In June 1999, the GASB issued Statement 34, which is the most comprehensive government accounting rule ever developed. This
standard substantially changes the way state and local governments report their financial activity. Andover had implemented
these changes in 2002. A summary of the most significant changes is as follows:
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I. Government-wide financial statements are prepared using full accrual accounting
2. Basic fund financial statements present major funds instead of fund types
3. Budgetary comparisons include original and amended budgets
4. All infrastructures have been capitalized and all capital assets are depreciated except streets and trails that are under the
modified approach.
S. A management discussion and analysis is included as required supplemental information
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To the Honorable Mayor and City Council
City of Andover, Minnesota
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ECONOMIC CONDITION AND OUTLOOK
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Very moderate population growth is expected to continue in 2005 and 2006, with an estimated population of 34,500 by 2010. The
rate ofresidential growth slowed substantially in 1999 and 2000 as the availability of residentially zoned property decreased.
The City experienced a significant amount of commercial growth from 2000 through current 2004. Continual commercial growth
is anticipated over the next five to ten years, beyond that growth will slow as the amount of undeveloped commercially zoned
property also declines.
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The City's General Fund has two major categories of revenue, which accounted for 76% of the total in 2004. They are general
property taxes at 65%, and charges for services at 11%. In prior years, intergovernmental revenue was the second largest
category of revenue for the General Fund. Intergovernmental revenue includes state aids, such as local government aid (LGA),
market value homestead credit (MVHC), highway maintenance aid, fire relief aid and police aid; and county grants, such as
recycling and community development.
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During the past several years, the State of Minnesota has made numerous changes to laws pertaining to the distribution of LGA,
Homestead and Agricultural Credit Aid (HACA) and MVHC resulting in a significant reduction in intergovemmental revenue.
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The City was able to make up this loss in aid through an increased tax levy, substantially increasing the local tax rate for 2002.
The tax laws that resulted in this change also greatly reduced school district property tax levies, resulting in no net tax increase
for most residential property owners. Sweeping changes approved in 2003 resulted in the loss of approximately $590,000 in aid
to Andover. The state allowed cities the ability to levy up to 60% of the lost 2003 aid in 2004.
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LGA, HACA and MVHC for 1998 through 2004 are as follows:
Year LGA HACA MVHC Total
1998 $ 122,651 $ 378,975 $ $ 501,626
1999 111,145 462,796 573,941
2000 119,752 490,237 609,989
2001 119,758 489,991 609,749
2002 119,827 563,754 683,581
2003 * 65,632 65,632
2004 * 57,934 57,934
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*Due to the State Legislative actions to deal with the state budget deficit,
the City will not be receiving any LGA and significantly reduced MVHC.
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For 1998 through 2000, Cities with populations over 2,500 were under levy limit restrictions imposed by the State. Levy limits
severely curb the ability of Cities to generate additional tax revenue needed to respond to an increasing demand for services. For
1999 and 2000, the levy limit formula was modified to allow for increases based on commercial and industrial growth. This was
a favorable change for Andover, as the City experienced a surge in commercial growth during the past few years. Levy limits
were lifted for 2001 but were reinstated for 2002 and 2003. Strict levy limits were in place for 2004 that did not allow cities the
ability to capture residential and commercial market value growth.
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The State's property tax reform efforts have also included modifications to property class rates. Reductions in the class rates for
all major types of property have occurred in 1998, 1999, 2000, and for 2002. These changes resulted in a decrease in the taxable
value of most properties. These changes and the impact on various valued properties are shown in the following table:
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To the Honorable Mayor and City Council
City of Andover, Minnesota
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1998
Class Rate
1999 2000 & 2001 2002 & 2003
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Residential Homestead
Value to $75,000
$76,000 to $500,000
Over $500,000
1.00%
1.85%
1.85%
1.00%
1.70%
1.70%
1.00%
1.65%
1.65%
1.00%
1.00%
1.25%
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Connnercial / Industrial
Value to $150,000
Value above $150,000
2.70%
4.00%
2.45%
3.50%
2.40%
3.40%
1.50%
2.00%
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1998
Tax Capacity
1999 2000 & 200 I 2002 & 2003
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Taxable Market Value
Residential Homestead
$ 100,000 $ 1,213 $ 1,175 $ 1,163 $ 1,000
150,000 2,138 2,025 1,988 1,500
200,000 3,063 2,875 2,813 2,000
250,000 3,988 3,725 3,638 2,500
300,000 4,913 4,575 4,463 3,000
Connnercial / Industrial
$ 550,000 $ 20,050 $ 17,675 $ 17,200 $ 10,250
750,000 28,050 24,675 24,000 14,250
1,000,000 38,050 33,425 32,500 19,250
2,500,000 98,050 85,925 83,500 49,250
The City received a substantial amount of revenue from licenses and permits from 1990 through 2004. The past six years are
shown below:
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Revenues Change
1999 $ 609,344 n/a
2000 623,662 $ 14,318
2001 720,712 97,050
2002 588,965 (131,747)
2003 551,385 (37,580)
2004 674,008 122,623
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The $131,747 decrease in revenue for 2002 is due to reclassification of plan check fees ($263,535), which were previously
recorded as license and permit fee and are now recorded as a charges for services revenue. Revenue from residential building
continued to modestly increase through 2002 but declined in 2003, as a reduced number of new residential lots are being added to
the overall lot inventory. License and permit fees increased substantially as the number of homes built went from 182 in 2003 to
251 in 2004.
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The City analyzes user fees every year as part of the budget process and makes adjustments where appropriate. Revenue from
charges for services totaled $647,813 in 2003, and $798,795 in 2004. This increase can be linked to the robust housing market as
mentioned above.
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EMPLOYMENT
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The City of Andover's largest employers are government entities. The Anoka-Hennepin School District has a significant
presence in the community and Anoka County's Parks and Highway Departments and Sheriffs Office headquarters are located in
Andover. The City of Andover is best classified as a bedroom connnunity, since a majority of the residents connnute outside of
Andover for employment opportunities. The City does anticipate with the development of the Andover Station Connnercial Park
and other connnercial developments that additional employment opportunities will be provided to residents in the near future.
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To the Honorable Mayor and City Council
City of Andover, Minnesota
Major employers in Andover are as follows:
Firm
ISD No II Anoka-Hennepin
Anoka COWlty Parks and Highway Depar1ments
Kottkes' Bus Service, Inc.
Festival Foods
Columbia Park Medical Group
Meadow Creek Christian School
Farmstead at Andover
Ed Fields & Sons, Inc.
City of Andover
McDonald's
MAJOR INITIATIVES
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Type of Business I Product
Number of
Employees
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Elementary and secondary education
County government and services
Bus transportation
Grocery store
Medical clinic
Private education K-12
Senior housing and assisted living facilities
Vegetable fanning
MWlicipal govemment and services
Restaurant
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175
95
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84
70
68
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FOR THE YEAR. The City has many accomplishments to report for 2004. The following list is a summary of some of the
major initiatives completed throughout the year.
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I) The first full year of operations of the City's 6 million gallon per day (mgd) Water Treatment Plant. This facility
produces water to comply with new state and federal standards for drinking water; the automated production of treated
water meets and/or exceeds all federal health guidelines relating to drinking water standards. Plant completion also
included the construction of an underground 1.5 million gallon reservoir tank at a savings to utility customers of over
$1.3 million in capital costs.
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2) The construction of a new Fire Station (#3) in the northeast section of the City to replace the existing fire facility
presently located on the City Center campus on Crosstown Boulevard. This project was authorized after analyzing
several factors associated with a growing service population, improving service response rates, relocation of the
existing station on the east side of heavily used commercial railroad tracks, obsolescence of the existing fire station in
terms of space and staffing needs and supplemented by an updated fire services study. Anticipated occupancy of this
new station is scheduled for January 2005.
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3) The construction of a new 135,000 sq. ft. Community Center in partnership with the Greater Minneapolis YMCA. This
facility includes an indoor ice arena seating 800 spectators, an aquatics center with water slides and a fitness center to
be operated by the YMCA, and a fieldhouse, with running track and spectator seating for a wide range of indoor
sporting events. Fund raising in the form of a Capital Campaign continues fOIWard to assist in project financing. The
decision to move fOIWard with the project was made in early 2004, the ice arena opened in November of 2004 and the
rest of the facility is scheduled to open in August of 2005.
4) Continued negotiations with United Properties on the Andover Station south commercial and residential center has led
to the construction of a new 146,000 sq. ft. Target Greatland, a Walgreen's and the creation of three additional building
pads in the land area. The Andover Economic Development Authority's efforts required a dramatic reconfiguration of
the area to yield the aforementioned building pads while at the same time creating a host of outdoor pedestrian
amenities, complete with walking trails, a pergola, and a lighted fOWltain. In addition, Bruggeman Homes is in the
process of constructing 75 high-quality multi-family units on an 8.65 acre site located just south of the new Target
Greatland.
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5) The successful hosting of the City's Second Annual Business Appreciation Day to recognize and build awareness of
the local business community and strengthens relationships with this important element of the Andover commWlity.
This event was coordinated through the Community Development Department and the Anoka Area Chamber of
Commerce.
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6) The negotiated acquisition of property for the future expansion of the City Center campus to the west of existing Public
Works facilities. Land negotiations with the property owner resulted in a three phase acquisition schedule of
approximately 29 acres of land was completed in 2003. Throughout 2004, the City negotiated the acquisition of two
additional parcels ofland along Crosstown Boulevard just west of the new Water Treatment Facility. These property
acquisitions are anticipated to serve the ultimate expansion of the Public Works facilities, with planning to be part of
the capital improvement planning process.
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To the Honorable Mayor and City Council
City of Andover, Minnesota
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7) The development of the Prairie Knoll Park complex including: two large soccer/football fields, one small field, a
parking lot, ice rink, a storage building and internal paved trails. This park was designed by the City's Engineering
Department and constructed by a partnership of Public Works staffing and volunteer labor. The final product is a true
testament of what can be accomplished when residents and City staff work together toward a common goal.
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8) The successful negotiation with Anoka County to facilitate a signalized intersection at Hanson and Andover
Boulevards. Anoka County's willingness to facilitate this unscheduled improvement will help the daily commute of a
significant number of Andover and Anoka County residents.
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9) The marketing of a new commercial park within the City of Andover, Andover Station North. The Andover Economic
Development Authority along with City staff have created a concept plan for the development of this commercial park
with the expectation that building activity will take place in the summer of 2005 following the construction of Jay
Street in the development area. Adjacent to the commercial park, the City is working with Bruggeman Homes to build
approximately 140 high-quality multi-family units to complement the area.
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10) A review of the City's sewer staging plan was conducted to forecast where the urbanized growth of the City will take
place. The City utilizes this data to plan for infrastructure expansion, residential development, utility rate analysis and
City Department workload assessment.
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I I) The City Council gave final approval on a "Designated Rural Reserve" area for future urbanized growth in 2003. City
staff has continued to work with the residents and developers to appropriately plan for the 959 acres of land. It is
anticipated that the process to study the feasibility of providing City utility services and detennining future
transportation connections in this area will progress over the next few years.
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12) The City's first "Comprehensive Annual Financial Report" (CAFR) rather than "Audited Financial Report" for the year
ended December 3 I, 2002 was awarded the Government Finance Officer's Association's "Excellence in Financial
Reporting Award." The City completes this document internally and recognized significant cost savings in the fonn of
reduced financial consulting fees. The City's CAFR for the year ended December 31,2003 also achieve this award,
and it is anticipated that the City's 2004 CAFR will also achieve this award.
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13) Awarded for the third year in a row the Govemment Finance Officers Association Distingnished Budget Presentation
Award for the City's 2004 Annual Budget. This award recognizes excellence in the preparation of the City's budget
document as a policy document, an operations guide, as a financial plan and as a communications device.
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14) Council approved the purchase of infonnation technology hardware and software to start the process of digital imaging
a significant number of documents retained by the City. The imaging project will assist the City in staffing and data
storage efficiencies.
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15) The completion of the cooperative effort by the City of Andover and Anoka County to signalize the intersection of
Prairie Road and Bunker Lake Boulevard. The signalization will not only provide for better traffic flow on the streets,
but will also provide for a safe pedestrian/trail crossing from the City of Andover to Anoka County's Bunker Hills
Regional Park.
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16) The Fire Department along with the Anoka County Sheriffs Department and Ham Lake fire department co-hosted the
annual Kids Safety Camp in June. This year's camp was attended by children from all over the Andover, Ham Lake,
East Bethel and Oak Grove areas.
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Residential Development
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The City continued to grow at a rate which continues to create both immediate short-tenn and pressing long-tenn planning and
service related needs. In 2004, the City reviewed plans for a number of new residential developments including Country Oaks
West, Deer Oaks, Hanson Meadows, Kimberly Oaks, Miller's Woods, Oakview Park 2nd Addition, Prairie Cove, Silver Meadows
West, Sophie's Manor, and Whispering Acre. These plats include a total of 273 rural and urban single-family lots. Private
development activities in a number of subdivisions will require City technical oversight in a variety of different areas.
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Commercial Industrial Development
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Review of commercial developments also increased in 2004 with review of the CVS Phannacy, Fairbanks retail building II
(Hanson Commons), Target GreatIand, and Walgreens Pharmacy. These projects total 194,337 square feet of office and retail
spaces with potential expansion for each sector in the future.
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FOR THE FUTURE. The City continues to focus on quality of life improvements throughout the City. These efforts cover a
broad array of areas including, protecting and improving the environment, revitalization of parks and public areas, expanding
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To the Honorable Mayor and City Council
City of Andover, Minnesota
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recreational opportunities, providing cost-effective city services, increased communication between city representatives and the
public and added commerciallretail opportunities.
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The City introduced a Customer Service Satisfaction Program to measure the level of customer satisfaction with City services
and programs, continues to effectively use the City newsletter to provide citizens with up to date information on all aspects of
city government and programs. Additionally, accessibility to information and programs through the City's webpage
( www.cLandover.mn.us ) is continually being upgraded.
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FINANCIAL INFORMATION
INTERNAL CONTROL. The City's accounting system was developed and is continually evaluated to assure the adequacy of
internal accounting controls. Internal accounting controls are designed to provide reasonable but not. absolute assurance in the
areas of: (I) safegnarding assets against loss from unauthorized use or disposition; and (2) reliability of financial records and
convenience of access for preparing financial statements and maintaining accountability for assets. The concept of reasonable
assurance adopted by the City of Andover recognizes that: (1) the evaluation of cost and benefits reqnires estimates and
judgments by management; and (2) the cost of a control should not exceed the benefits likely to be derived. All internal controls
are evaluated against the above criteria. It is our belief that the City's internal accounting controls adequately safegnard the City's
assets and also provide reasonable assurance of properly recording financial transactions
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BUDGETING CONTROLS. In addition to internal accounting controls, the City maintains budgetary controls. The objective
of these budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the City
Council. Activities of the General Fund and Special Revenue Funds are included in the annual budget.
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As demonstrated by the statements and schedules included in the financial section of this report, the City continues to meet its
responsibility for sound financial management.
CASH MANAGEMENT. Cash temporarily idle during the year was invested in demand deposits, certificates of deposit, U.S.
government and agency securities, state and local government securities and commercial paper.
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The City's investment policy is to minimize credit and market risks while maintaining a competitive yield on its portfolio.
Accordingly, deposits are required to be insured by federal depository insurance or collateralized. The City, its agent or a
financial institution's trust department in the City's name held all collateral on deposits.
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RISK MANAGEMENT. The City Finance Director performs the duties of risk management. The Finance Director continually
reviews the City's exposures to losses, evaluates insurance specifications, coordinates with an insurance broker the placement and
renewal of coverage and reviews programs to reduce costs and improve cash flow. Although the City experiences population
growth, additional miles of road, payroll, and expenditures increases, the City has been able to keep insurance costs fairly flat
over the past four years.
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OTHER INFORMATION
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AWARDS. The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished
Budget Presentation Award to the City of Andover for it's annual budget for the fiscal year beginning January 1,2004. This is
the third year in a row the City of Andover has received this award. In order to receive this award, a governmental unit must
publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a
communications device. This award is valid for a period of one year only. We believe that the annual budget for the fiscal year
beginning January I, 2005 continues to conform to the program requirements and have submitted it to the GFOA to determine its
eligibility for another award.
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The GFOA also presented the Certificate of Achievement for Excellence in Financial Reporting A ward to the City of Andover
for its 2003 Comprehensive Annual Financial Report. This is the second time the City of Andover has received this award. In
order to receive this award, a government unit must publish an easily readable and efficiently organized comprehensive annual
financial report whose contents conform to program standards. Such reports must satisfy both generally accepted accounting
principles and applicable legal requirements. 'This award is valid for a period of one year only. We believe this report for 2004
continues to conform to the Certificate of Achievement Program requirements and have submitted it to the GFOA to determine
its eligibility for another award.
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INDEPENDENT AUDIT. State statutes require an annual audit by independent certified public accountants. HLB Tautges
Redpath, Ltd. was engaged by the City to render an opinion on the City's financial statements. The auditor's report on the basic
financial statements and combining and individual fund statements and schedules is included in the financial section of this
report.
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To the Honorable Mayor and City Council
City of Andover, Minnesota
ACKNOWLEDGMENTS. The preparation of this report could not have been accomplished without the efficient services of
the Finance Department staff and the consultation of the City's auditing finn. Staff members: Lee Brezinka, Deanna Connoy,
Charlene Welu, Shirley Clinton, and Brenda Fildes have my sincere appreciation for their contribution to the preparation of this
report.
I also want to express our appreciation to the Mayor and members of the City Council for their interest and support in planning
and conducting the financial operations of the City in a responsible and progressive manner.
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J es Dickinson
i'ty Administrator / Finance Director
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CITY OF ANDOVER, MINNESOTA
ORGANIZATION
December 31, 2004
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Office
Mayor
Council Member
Council Member
Council Member
Council Member
City Administrator
Community Development Director
City Engineer
Finance Director
Building Official
Public Works Superintendent
Fire Chief
City Clerk
Attomey
Fiscal Consultants
Name
;
Tenn
Michael Gamache
January 2, 2007
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Don Jacobson
Michael Knight
Ken Orttel
Julie Trude
January 2, 2007
January 6, 2009
January 6, 2009
January 2, 2007
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James Dickinson
Will Neumeister
David Berkowitz
James Dickinson
Don Olson
Frank Stone
Dan Winkel
Vicki Volk
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Appointed
Appointed
Appointed
Appointed
Appointed
Appointed
Appointed
Appointed
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William G. Hawkins & Associates
Ehlers & Associates, Inc.
Appointed
Appointed
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I CITY OF ANDOVER
I Organizational Chart
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President
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Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Andover,
Minnesota
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 2003
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United Slates and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and fmancial reporting.
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Executive Director
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II. FINANCIAL SECTION
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INDEPENDENT AUDITOR'S REPORT
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. Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
To the Honorable Mayor and
Members of the City Council
City of Andover, Minnesota
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of
the City of Andover, Minnesota, as of and for the year ended December 31, 2004 which
collectively comprise the City of Andover, Minnesota's basic financial statements as listed in
the table of contents. These financial statements are the responsibility of the City of
Andover, Minnesota's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of
Andover, Minnesota, as of December 31,2004, and the respective changes in fmancial
position and cash flows, where applicable, thereof for the year then ended in confonnity with
accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued a report dated
March 17,2005 on our consideration of the City of Andover, Minnesota's internal control
over financial reporting and on our tests of its compliance with certain provisions of laws,
regulations, contracts and grant agreements and other matters. The purpose of that report is
to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the internal
control over financial reporting or on compliance. That report is an integral part of an audit
4810 White Bear Parkway White Bear Lake, Minnesota 55110 I 6514267000 6514265004 Fax I www,hlbtr,com
1303 South Frontage Road SuitB 13 Hastings. Minnesota 55033 651 4804990 651 4265004 Fax
HLB Tautges Redpath, Ltd, is a member oflllntemational. a world-wide organl..tion of accounting firms and business advisors,
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performed in accordance with Government Auditing Standards and should be considered in
assessing the results of our audit.
The Management's Discussion and Analysis, the budgetary comparison information and the
modified approach information as listed in the table of contents, are not a required part of the
basic financial statements but are supplementary information required by accounting
principles generally accepted in the United States of America. We have applied certain
limited procedures, which consisted principally of inquiries of management regarding the
methods of measurement and presentation of the supplementary information. However, we
did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the fmancial statements that
collectively comprise the City of Andover, Minnesota's basic financial statements. The
introductory section, combining and individual nonmajor fund financial statements,
supplementary financial information and statistical information as listed in the table of
contents are presented for purposes of additional analysis and are not a required part of the
basic financial statements. The combining and individual fund statements and schedules and
supplemental financial information have been subjected to the auditing procedures applied in
the audit of the basic financial statements and, in our opinion, is fairly stated in all material
respects, in relation to the basic financial statements taken as a whole. The introductory
section and statistical section have not been subjected to the auditing procedures applied in
the audit of the basic fmancial statements and, accordingly, we express no opinion on them.
f{LB ~~ N4-J/f LId.
HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
March 17, 2005
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MANAGEMENT'S DISCUSSION AND ANALYSIS
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As management of the City of Andover, we offer readers of the City of Andover's financial statements this narrative overview and analysis
of the financial activities of the City for the fiscal year ended December 31, 2004. We encourage readers to consider the infonnation
presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages 2
through 9 of this report.
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Financial Hil!hlil!hts
The assets of the City of Andover exceeded its liabilities at the close of the most recent fiscal year by $127,339,779 (Net assets). Of this ~
amount, $22,815,335 (unrestricted net assets) may be used to meet the government's ongoing obligations to citizens and creditors in ..
accordance with the City's fund designations and fiscal policies.
The City's total net assets increased by $5,413,510, primarily dne to the addition of capital assets. E
As of the close of the current fiscal year, the City of Andover's governmental funds reported combined ending fund balances of$33,500,863.
Special
General Revenue
Reserved $ 85,586 $ 35,783
Designated 3,216,979 1,927,381
Undesignated 24,148
$ 3,302,565 $ 1,987,312
Debt
Service
Capital
Projects
Totals
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$ 5,934,346
$ 7,293,690
15,213,110
(230,160)
$ 22,276,640
$ 13,349,405
20,357,470
(206,012)
$ 33,500,863
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$ 5,934,346
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The City's totallong-tenn liabilities increased by $18,554,088 during the current fiscal year, from $38,811,501 to $57,365,589.
Beginning Ending
Balance Additions Reductions Balance
Governmental activities:
Bonds payable $ 28,625,000 $ 27,730,000 $ (8,884,000) $ 47,471,000
Compensated absences 347,534 275,127 (263,306) 359,355
Total governmental activities 28,972,534 28,005,127 (9,147,306) 47,830,355
Business-type activities:
Bonds payable 9,780,000 (310,000) 9,470,000
Compensated absences 58,967 50,327 (44,060) 65,234
Total business-type activities 9,838,967 50,327 (354,060) 9,535,234
Total City long-term liabilities $ 38,811,501 $ 28,055,454 $ (9,501,366) $ 57,365,589
Overview of the Financial Statements
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The discussion and analysis are intended to serve as an introduction to the City of Andover's basic financial statements. The City's basic ~
financial statements comprise three components: I) government-wide financial statements, 2) fund financial statements, and 3) notes to the ..
financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview ~
of the City of Andover's finances, in a manner similar to a private-sector business. ..
The statement of net assets presents information on all of the City of Andover's assets and liabilities, with the difference between the two
reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the ~
City of Andover is improving or deteriorating. I.j
The statement of activities presents information showing how the City's net assets changed during the most recent fiscal year. All changes in ~
net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, ..
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Management's Discussion aud Analysis
revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g.
uncollected taxes and earned but unused vacation leave).
Both of the govemmeut-wide financial statements distinguish functions of the City of Andover that are principally supported by taxes and
intergovernmental revenues (govemmental activities) from other functions that are intended to recover all or a significant portion of their
costs through user fees and charges (business-type activities). The governmental activities of the City of Andover include general
government, public safety, public works, sanitation, parks and recreation, recycling and economic development. The business-type activities
of the City of Andover include water, sewer and storm sewer.
The government-wide financial statements can be found on pages 27 through 29 of this report.
Fund Financial statements. A fund is a grouping of related accounts that is used to maintain control over resources' that have been
segregated for specific activities or objectives. The City of Andover, like other state and local governments, uses fund accounting to ensure
and demonstrate compliance with finance-related legal requirements. All of the funds of the City of Andover can be divided into three
categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the
government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements
focus on near-term inflows and outflows of spend-able resources, as well as on balances of spend-able resources available at the end of the
fiscal year. Such information may be useful in evaluating a government' s near-term financial requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the
information presented for governmental funds with similar information presented for governmental activities in the government-wide
financial statement. By doing so, readers may better understand the long-term impact of the City's near term financial decisions. Both the
governmental fund balance sheet and governmental fund statement of revenues, expenditures, and change in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City of Andover maintains seven individual major governmental funds. Information is presented separately in the governmental fund
balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the following major funds:
General fund; debt service funds (DSF): G.O. TIP Refunding Bonds 2004B and G.O. PlR Bonds 2000B; and the following capital projects
funds (CPF): Water Trunk, Road and Bridge, Community Center Project and Permanent Improvement Revolving.
Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-
major governmental funds is provided in the form of combining statements elsewhere in this report.
The City of Andover adopts an annual appropriated budget for its general and special revenue funds.
A budgetary comparison statement has been provided for those funds to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found on pages 30 through 35 of this report.
Proprietary funds. When the City charges customers for the services it provided - whether to outside customers or to other departments of
the City - these services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are
reported in the statement of net assets and the statement of revenues, expenses and changes in net assets.
The enterprise funds are the same as the business-type activities reported in the government-wide statements but provide more detail and
additional information, such as cash flows, for proprietary funds. The City of Andover uses enterprise funds to account for its water, sanitary
sewer and storm sewer operations.
Intemal service funds are used to report activities that provide supplies and services for the City's other departments, such as the equipment
maintenance and insurance funds. The internal service funds are reported with governmental activities in the government-wide financial
statements.
The basic proprietary fund financial statements can be found on pages 36 through 41 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds
are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City of
Andover's own program. The accounting used for fiduciary funds is much like that used for proprietary funds.
The basic fiduciary fund financial statement can be found on page 42 of this report.
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in
the government-wide and fund financial statements. The notes to the financial statements can be found on pages 43 through 69 of this report.
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Management's Discussion and Analysis
Other information. The combining statements referred to earlier in connection with non-major governmental funds is presented
immediately following the reqnired supplementary information on budgetary comparisons, and on the modified approach for streets and trails
infrastructure. Combining and individual fund statements and schedules can be found on pages 79 through 114 of this report.
Government-wide Financial Analvsis
As noted earlier, net assets may serve over time as a useful indictor of a government's financial position. In the case of the City of Andover,
assets exceeded liabilities by $127,339,779 at the close of the most recent fiscal year.
The largest portion of the City of Andover's net assets ($87,342,022 or 69 percent) reflects its investment in capital assets (e.g. land,
buildings, machinery, and equipment) less any related debt used to acquire those assets that is still outstanding. The City of Andover uses
these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of
Andover's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must
be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
CITY OF ANDOVER'S NET ASSETS
Governmental Activities Business- Type Activities Totals
2003 2004 2003 2004 2003 2004
Current and other assets $ 27,347,243 $ 41,593,528 $ 3,447,513 $ 3,301,078 $ 30,794,756 $ 44,894,606
Capital assets 91,026,359 100,705,608 43,339,802 44,758,756 134,366,161 145,464,364
Total assets 118,373,602 142,299,136 46,787,315 48,059,834 165,160,917 190,358,970
Long-term liabilities
outstanding 28,972,534 47,830,355 9,838,967 9,535,234 38,811,501 57,365,589
Other liabilities 4,189,504 5,437,833 233,643 215,769 4,423,147 5,653,602
Total liabilities 33,162,038 53,268,188 10,072,610 9,751,003 43,234,648 63,019,191
Net assets:
Invested in capital assets,
net of related debt 61,941,541 52,230,713 33,379,384 35,111,309 95,320,925 87,342,022
Restricted 4,277,835 17,182,422 437,077 4,714,912 17,182,422
Unrestricted 18,992,188 19,617,813 2,898,244 3,197,522 21,890,432 22,815,335
Total net assets $ 85,211,564 $ 89,030,948 $ 36,714,705 $ 38,308,831 $121,926,269 $ 127,339,779
A portion of the City of Andover's net assets represents resources that are subject to external restrictions on how they may be used. The
remaining balance of unrestricted net assets ($22,815,335) may be used to meet the City's ongoing obligations to citizens and creditors.
At the end of the current fiscal year, the City of Andover is able to report positive balances in all three categories of net assets, both for the
government as a whole, as well as for its separate governmental and business-type activities.
Government-wide Activities
Governmental activities increased the City of Andover's net assets by $3,819,384 and business-type activities increased net assets by
$1,594,126. Key elements of the activities are as follows:
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Management's Discussion and Analysis
I City of Andover's Changes in Net Assets
I Governmental Activities Business- Type Activities Total
2003 2004 2003 2004 2002 2004
Revenues:
I Program revenues:
Charges for services $ 1,721,434 $ 2,305,159 $ 2,828,020 $ 3,326,997 $ 4,549,454 $ 5,632,156
Operating grants
and contributions 732,011 1,640,389 732,0 II 1,640,389
I Capital grants
and contributions 5,350,283 7,010,826 214,920 5,350,283 7,225,746
General revenues:
I Property taxes 5,682,498 6,260,772 5,682,498 6,260,772
Tax increment 1,140,040 1,186,396 1,140,040 1,186,396
Grants and contributions
not restricted to
I specific programs 158,694 141,870 158,694 141,870
Unrestricted investments
earnings 568,042 681,563 (94,931 ) 7,895 473,111 689,458
I Total revenues 15,353,002 19,226,975 2,733,089 3,549,812 37,313,066 25,509,876
Expenses:
I General government 2,431,252 2,265,215 2,431,252 2,265,215
Public safety 2,766,694 3,138,069 2,766,694 3,138,069
Public works 3,361,255 5,268,813 3,361,255 5,268,813
Sanitation 160,548 26,843 160,548 26,843
I Parks and recreation 802,131 2,028,177 802,131 2,028,177
Recycling 115,016 113,234 115,016 113,234
Economic development 470,172 941,624 470,172 941,624
Interest on long-tenn debt 1,255,888 1,708,303 1,255,888 1,708,303
I Water 1,737,596 1,956,995 1,737,596 1,956,995
Sewer 1,344,857 1,351,506 1,344,857 1,351,506
Stonn sewer 168,203 389,290 168,203 389,290
I Total expenses 11 ,362,956 15,490,278 3,250,656 3,697,791 14,613,612 19,188,069
Increase (decrease) in net
assets before gain on the
I sale of capital assets and
transfers 3,990,046 3,736,697 (517,567) (\47,979) 3,472,479 3,588,718
Gain on the sale of
I capital assets 591,063 1,817,938 6,854 591,063 1,824,792
Transfers (6,426,181) (1,735,251) 6,426,181 1,735,251
I Increase in net assets (1,845,072) 3,819,384 5,908,614 1,594,126 4,063,542 5,413,510
Net assets - January I 87,056,636 85,211,564 30,806,091 36,714,705 117,862,727 121,926,269
I Net assets - December 31 $ 85,211,564 $ 89,030,948 $ 36,714,705 $ 38,308,831 $121,926,269 $127,339,779
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Management's Discnssion and Analysis
Governmental Activities
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Following are specific graphs which provide comparisons of the govenunental activities revenues and expenditures:
Governmental Activities - Revenues
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Unrestricted investments
earnings
3%
OlllIges for seIVices
11%
Grants and contributions
not restricted for specific
programs
1%
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Tax increment
6%
Gain on the sale of
capital assets
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30%
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Operating grants and
contributions
8%
Capital grants and
contributions
32%
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Parl<s and recreation
13%
Interest on long-tenn
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11%
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Economic development
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Management's Discnssion and Analysis
Business-Type Activities
Business-type activities increased net assets by $1,594,126. Below are graphs showing the business-type activities revenue and expense
comparisons:
Business-Type Activities - Revenues
Capital grants and
contributions
6%
Unrestricted
investments earnings
0%
Gain on the sale of
capital assets
0%
Business-Type Activities - Expenses
Storm sewer
11%
Sewer
37%
Water
52%
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Management's Discussion and Analysis
Financial Analvsis of the Government's Funds
Governmental Funds. The focus of the City of Andover's governmental funds is to provide information on near-term inflows, outflows,
and balances of spendable resources. Such information is useful in assessing the City of Andover's financing requirements. In particular,
unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.
At the end of the current fiscal year, the City of Andover's governmental funds reported combined ending fund balances of $33,500,863.
Approximately 60 percent of this total amount ($20,151,458) constitutes unreserved fund balance. The remainder of the fund balance
($13,349,405) is reserved because it has already been committed I) to provide for prepaid items ($3,239), 2) to provide for inventory
($82,347), 3) to provide for economic development ($35,783), 4) to pay debt service ($5,934,346) and 5) bond proceeds specified for a
project ($7,293,690).
The general fund increased by $709,538 in 2004, which was directly related to increased revenues collected due to a robust housing market
and a very active commercial development. In addition, expenditures were under budget by $253,307 due to a mild winter, the refunding of a
lease revenue bond for which the debt service payments were coming out of the general fund in the form of a transfer and frugal department
management.
In 2004, the City issued the 20MB G.O. TIF Refunding bonds to advance refund the 1995D TIF Commercial Revitalization bonds in 2005.
As of December 31,2004, the fund balance is $4,228,387.
In 2004, the City issued $19,580,000 Public Facility Lease Revenue bonds to finance the construction of a community center which includes
an ice arena, field house and an aquatics center. As of December 31,2004, the fund balance is $7,056,233.
The permanent improvement revolving capital projects fund decreased by $1,402,214 due to calling of the outstanding debt of the 2000B PIR
bonds in 2004.
Proprietary funds. The City of Andover's proprietary funds provide the same type of information found in the government-wide financial
statements, but in more detail.
The unrestricted net assets in the respective proprietary funds are enterprise funds of $3,182,597 (water $1,860,923, sewer $1,242,046 and
storm sewer $79,628) and internal service funds of $270,251. The enterprise funds had increases in net assets in 2004 of $1,599,070 (water
$527,137, sewer $763,966 and storm sewer $307,967). The increases are primarily due to the capital contributions of equipment and
infrastructure. The internal service funds had decreases in net assets of $11 ,244.
Budl!etarv Hil!hlil!hts
General Fund
The revenue and expenditure budget was amended due to the state fire aid revenue exceeding the budget by $59,401 and being passed thru to
the Andover Fire Relief Association. Also, there were three other budget adjustments in 2004 for miscellaneous expenditures; two were for
budget carry-forwards from 2003 ($5,200) and one is a carry-forward into 2005 ($5,000).
Caoital Asset and Debt Administration
Capital assets. The City of Andover's investment in capital assets for its governmental and business type activities as of December 31,
2004, amounts to $145,464,364 (net of accumulated depreciation). This investment in capital assets includes land, buildings, infrastructure,
machinery and equipment.
The City has elected to use the modified approach as defined in GASB Statement No. 34 for infrastructure reporting for its Pavement
Management Program, which includes streets and trails. Under GASB Statement No. 34, eligible infrastructure capital assets are not required
to be depreciated under the following requirements:
I) The City manages the eligible infrastructure capital assets using an asset management system with characteristics of (a) an up to-
date inventory; (2) perform condition assessments and summarize the results using a measurement scale; and (3) estimate annual
amount to maintain and preserve at the established condition assessment level.
2) The City docwnents that the eligible infrastructure capital assets are being preserved approximately at or above the established and
disclosed condition assessment level.
The City's policy is to achieve an average rating of good (56 -70) for all streets and trails. In the fall of2002, the City conducted a physical
condition assessment of the streets and trails constructed since 1974. This assessment will be performed every three years. As of December
31, 2002, the City's street and trail system was rated at an Overall Condition Index (OCI) of 82, which is higher than the City's policy level.
The City's streets and trails are constantly deteriorating resulting from the following factors: (I) traffic using the system; (2) the sun's ultra-
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Management's Discussion and Analysis
violet rays drying out and breaking down the top layer of pavement; (3) utility company/private development trenching operations; (4) water
damage from natural precipitation; and (5) frost heave. The City is continuously taking actions to prolong the life of the system through
short-term maintenance activities such as pothole patching, crack sealing, seal coating and overlaying. The City expended $1,017,481 on
street and trail maintenance for the year ending December 31, 2004. These expenditures delayed deterioration; however, the overall
condition of the system was not improved through these maintenance expenditures. The City has estimated that the amount of annual
expenditures required to maintain the City's street and trail system at the average OCI rating of good is approximately $1,000,000.
Primary Government
Beginning
Balance
Additions
Deletions
Governmental activities:
Land and improvements
Streets and trails
Construction in progress
Buildings and improvements
Furniture and equipment
Machinery and equipment
Other park improvements
$ 132,467
928,615
12,174,498
99,459
66,475
462,559
481,690
$ (858,316)
(2,836,834)
(7,000)
(171,375)
(504,567)
(4,378,092)
$ 8,268,153
70,608,788
3,654,326
5,752,375
87,615
5,090,351
3,000,719
Total capital assets
14,345,763
96,462,327
Less accumulated depreciation for:
Buildings and improvements
Furniture and equipment
Machinery and equipment
Other park improvements
204,379
6,048
428,610
135,927
(6,533)
(112,201)
(367,808)
(486,542)
1,682,384
58,186
2,721,590
973,808
Total accumulated depreciation
5,435,968
774,964
Governmental activities
capital assets - net
91,026,359
13,570,799
(3,891,550)
Business-type activities:
Land and improvements
Construction in progress
Buildings and improvements
Furniture and equipment
Machinery and equipment
Collection and distribution
392,787
9,104,223
4,735,926
38,635
900,842
40,522,941
332,156
(9,104,223)
9,147,694
115,083
2,185,493
(21,024)
Total capital assets
being depreciated
55,695,354
11,780,426
(9,125,247)
Less accumulated depreciation for:
Buildings and improvements
Furniture and equipment
Machinery and equipment
Collection and distribution
2,181,029
29,819
539,277
9,605,427
351,359
928
76,462
828,500
(21,024)
Total accumulated depreciation
12,355,552
1,257,249
(21,024)
Business-type activities
capital assets - net
10,523,177
(9,104,223)
$ (12,995,773)
43,339,802
Total capital assets
$ 134,366,161
$ 24,093,976
Additional information on the City of Andover's capital assets can be found in Note 5.
Ending
Balance
$ 7,542,304
71,537,403
12,991,990
5,844,834
154,090
5,381,535
2,977,842
106,429,998
1,880,230
64,234
3,037,999
741,927
5,724,390
100,705,608
724,943
13,883,620
38,635
994,901
42,708,434
58,350,533
2,532,388
30,747
594,715
10,433,927
13,591,777
44,758,756
$ 145,464,364
Long-term debt. At the end of the current fiscal year, the City of Andover had total long-term debt outstanding of $57,365,589, an increase
of $18,554,088 from 2003. General obligation revenue bonds ($29,050,000) were used to finance the water treatment facility and the
community center (currently being constructed). Tax increment bonds ($13,215,000) financed the City's economic development plan.
Certificates of indebtedness ($766,000) financed capital equipment purchases. Capital improvement bonds ($3,890,000) financed the
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Management's Diseussion and Analysis
construction of Fire Station #3 and the purchase of the Public Works building from the EOA. Permanent improvement revolving bonds
($7,680,000) financed improvement projects within the City and are assessed to the benefiting properties. State aid bonds ($2,340,000) were
used to finance Municipal State Aid (MSA) eligible road projects.
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Additional long-term debt in the amount of$424,589 is for compensated absences.
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City of Andover's Outstanding Debt
Governmental
Activities
Bnsiness- Type
Activities
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Total
Bonds payable:
G.O. revenne bonds
Tax increment bonds
Certificates of indebtedness
Capital improvement bonds
Permanent improvement revolving bonds
State aid bonds
$ 19,580,000
13,215,000
766,000
3,890,000
7,680,000
2,340,000
$ 9,470,000
$ 29,050,000
13,215,000
766,000
3,890,000
7,680,000
2,340,000
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Total bonds payable
47,471,000
9,470,000
56,941,000
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Compensated absences
359,355
65,234
424,589
$ 47,830,355
$ 9,535,234
$ 57,365,589
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Total
The City of Andover maintains an A+ rating with a stable outlook from Standard and Poor's.
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State statutes limit the amount of general obligation debt a Minnesota city may issue to 2% of total Estimated Taxable Market Value. The
current debt limitation for the City of Andover is $46,859,544. Only $23,420,678 of the City's outstanding debt is counted within the
statutory limitation.
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Additional information on the City of Andover's long-term debt can be found in Note 6.
Requests for information. This financial report is designed to provide a general overview of the City of Andover's finances for all those
with an interest in the government's finances. Questions concerning any of the information provided in this report orrequests for additional
financial information should be addressed to the City of Andover, Attn: Finance Director, 1685 Crosstown Boulevard NW, Andover,
Minnesota 55304 or by calling 763-755-5100.
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BASIC FINANCIAL STATEMENTS
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CITY OF ANDOVER, MINNESOTA
I STATEMENT OF NET ASSETS Statement I
December 31, 2004
I Primary Government
Government Business-Type Totals
Activities Activities 2004 2003
I Assets:
Cash and investments $ 23,896,753 $ 2,306,628 $ 26,203,381 $ 25,655,468
Cash and investments with escrow agent 13,460,149 13,460,149
Accrued interest 271,232 6,773 278,005 74,306
I Due from other governmental units 146,324 9,484 155,808 79,934
Accounts receivable - net 131,913 920,348 1,052,261 831,625
Prepaid items 60,184 60,184 100,686
Property taxes receivable:
I Unremitted 101,356 101,356 184,797
Delinquent 105,549 105,549 124,610
Special assessments receivable:
Unremitted 2,486 60 2,546 11,029
I Delinquent 7,435 7,722 15,157 49,329
Deferred 3,244,260 3,244,260 3,496,053
Notes receivable 46,157 46,157 15,595
Inventories - at cost 119,730 50,063 169,793 171,324
I Capital assets - net
Nondepreciable 92,071,697 724,943 92,796,640 92,028,277
Depreciable 8,633,911 44,033,813 52,667,724 42,337,884
I Total assets 142,299,136 48,059,834 190,358,970 165,160,917
Liabilities:
Interfund payable 14,925 (14,925)
I Accounts payable 178,268 28,599 206,867 119,320
Contracts payable 3,471,933 1,713 3,473,646 717,658
Developer advances 207,097 207,097 2,197,711
I Deposits payable 3,750 6,784 10,534 8,234
Due to other governmental units 83,374 6,983 90,357 115,846
Salaries payable 48,297 9,168 57,465 142,474
Unearned revenue 426,294 426,294 481,668
I Accrued interest payable 1,003,895 177,447 1,181,342 640,236
Compensated absences:
Due in more than one year 359,355 65,234 424,589 406,501
Bonds/notes payable:
I Due within one year 8,487,000 320,000 8,807,000 7,229,000
Due in more than one year 38,984,000 9,150,000 48,134,000 31,176,000
Total liabilities 53,268,188 9,751,003 63,019,191 43,234,648
I Net assets:
Invested in capital assets, net of related debt 52,230,713 35,111,309 87,342,022 95,320,925
Restricted for:
I Debt service 6,104,771 6,104,771 2,173,972
Capital improvements 7,293,690 7,293,690 895,367
Tax increment purposes 3,783,961 3,783,961 1,645,573
Unrestricted 19,617,813 3,197,522 22,815,335 21,890,432
I Total net assets $ 89,030,948 $ 38,308,831 $ 127,339,779 $ 121,926,269
I The accompanying notes are an integral part of these financial statements.
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CITY OF ANDOVER, MINNESOTA
STATEMENT OF ACTIVITIES
For The Year Ended December 31,2004
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Program Revenues
Charges Operating Capital
For Grants and Grants and
Expenses Services Contributions Contributions
FunctionsIProgramS
PrimllI)' government:
Govenunent activities:
General government $ 2,265,215 $ 814,518 $ $ 229,904
Public safety 3,138,069 936,061 323,930
Public works 5,268,813 495,835 1,214,842 5,913,490
Sanitation 26,843
Parks and recreation 2,028,177 29,683 867,432
Recycling 113,234 29,062 49,345
Economic development 941,624
Interest on long-term debt 1,708,303 52,272
Tota] government activities 15,490,278 2,305,]59 1,640,389 7,010,826
Business-type activities:
Water 1,956,995 1,723,068 111,758
Sewer 1,351,506 1,361,839 60,178
Storm sewer 389,290 242,090 42,984
Total business-type activities 3,697,791 3,326,997 214,920
Total primary government $ 19,188,069 $ 5,632,156 $ 1,640,389 $ 7,225,746
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The accompanying notes are an integral part of these financial statements.
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I Statement 2
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I Net (Expense) Revenue and Changes in Net Assets
Primary Government
I Governmental Business-Type Totals (Memorandum Only)
Activities Activities 2004 2003
I $ (1,220,793) $ $ (1,220,793) $ (1,790,169)
(\ ,878,078) (1,878,078) (1,733,937)
I 2,355,354 2,355,354 2,082,232
(26,843) (26,843) (160,548)
(1,131,062) (I,I3I,062) (432,780)
(34,827) (34,827) (36,996)
I (941,624) (941,624) (470,172)
(1,656,031) (1,656,031 ) (1,016,858)
(4,533,904) (4,533,904) (3,559,228)
I (122,169) (122,169) (337,798)
70,511 70,511 (35,273)
I (104,216) (104,216) (49,565)
(\55,874) (155,874) (422,636)
I (4,533,904) (\ 55,874) (4,689,778) (3,981,864)
I General revenues:
General property taxes 6,260,772 6,260,772 5,682,498
Tax increment collections 1,186,396 1,186,396 1,140,040
Grants and contributions not
I restricted to specific programs 141,870 141,870 158,694
Unrestricted investment earnings 68 I ,563 7,895 689,458 473, II 1
Gain on sale of capital assets 1,817,938 6,854 1,824,792 591,063
Transfers (1,735,251) 1,735,251
I Total general revenues, gain on sale of
capital assets and transfers 8,353,288 1,750,000 10, I 03,288 8,045,406
I Change in net assets 3,819,384 1,594,126 5,413,510 4,063,542
Net assets - beginning 85,2II,564 36,714,705 121,926,269 11 7,862,727
I Net assets - ending $ 89,030,948 $ 38,308,83 I $ 127,339,779 $ 121,926,269
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CITY OF ANDOVER, MINNESOTA
BALANCE SHEET D
GOVERNMENTAL FUNDS
December 31, 2004
G.O. C
TIF Refundin~ Road & Communit)
Bonds 2004B Water Trunk Bridge Center Project
General DSF CPF CPF CPF
Assets
Cash and investments $ 3,223,291 $ 3,831 $ 1,974,938 $ 2,265,528 $ 1,684,368 C
Cash and inveSbnents with escrow agent 4,189,429 8,548,055
Accrued interest 8,400 35.127 7,821 8,427 128,709
Due from other governmental uni~ 23,285 50,000
Accounts receivable - nel 60.740
Interfund receivable 25,000 120.000 C
Prepaid items 3,239
Property taxes receivable:
Unremitted 67,139 8.120
Delinquent 79,708
Special assessments receivable: C
Unremitted 829
Delinquen1 917 4,429 1,209
Deferred 399,261 339,612
Notes receivable
Interfund loan receivable C
Inventory 82,347
Total assets 3.574,066 4.228,387 2,507.278 2.672,896 10.361.132
oJ Liabilities and Fund Balance~ C
Liabilities:
Iuterfund payable
Accounts payable 58,894 1,890 85,567
Contracts payable 16,092 10,242 1l.956 3,213,815 C
Developer advances 207.097
Deposits payable 3,750
Due to other governmental unit! 67.200 2.435 5,517
Salaries payable 40,618
Interfund loan payable C
Deferred revenue 84,947 403,690 340,821
Total1iabilities 271,501 413,932 564.199 3,304,899
Fund balances: C
Reserved for:
Prepaid items 3,239
Inventory 82,347
Economic developmenl
Debt setVice 4,228,387 C
Projects 7,056,233
Interfund loan
UnreselVed reported in:
Designated:
General fund 3,216,979 C
Special revenue funds
Capjtal projects funds 2,093,346 2,108,697
Undesignated:
Special revenue funds
Debt setVice funds C
Capital projects funds
Total fund balances 3.302,565 4,228,387 2.093.346 2,108,697 7.056,233
Total1iabilities and fund balance~ $ 3,574.066 $ 4.228.387 $ 2,507.278 $ 2.672,896 $ 10,361.132 D
Fund balance reported above
Amounts reported for governmental activities in the statement of net assets are different because
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds C
Other long-term assets are not available to pay for current-period expenditures and, therefore, are deferred in the funds
Internal service funds are used by management to charge the cost of equipment maintenance and insurance to individual fund:
The assets and liabilities are included in the governmental activities statement of net assets along with a deduction ofne
revenue attn'butable to business-type activities.
Long~tenn liabilities. including bonds payable, are not due and payable in the current period and, therefore, are DC C
reported in dIe funds.
Net assets of governmental activities
The accompanying notes are an integral part of these financial statements C
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' Statement 3
Permanent
Improvement Other Intra Totals (Memorandum Only)
Revolving Governmental Activity Governmental Funds
CPF Funds Eliminations 2004 2003
$ 5,687,930 $ 8,870,709 S _ $ 23,710,595 $ 22,845,297
722,665 13,460,149
22,917 59,002 270,403 65,681
- 73,039 - 146,324 78,576
- 71,173 - 131,913 100,686
125,000 (270,000)
3,239 3,239
- 26,097 - 101,356 184,797
- 25,841 - 105,549 124,610
1,657 _ 2,486 10,767
880 7,435 43,631
2,125,087 380,300 - 3,244,260 3,496,053
I - 46,157 - 46,157 15,595
82,347 84,527
7,960,934 10,277,520 (270 41,312,213 27,053,459
- 270,000 (270,000) - -
- 24,227 - 170,578 87
10 163,618 3,471,933 705,494
207,097 2,197,711
3,750 2,700
7,847 - 82,999 108,032
4,680 - 45,298 114,431
2,125,087 875,150 3,829,695 4,161,557
2,181,297 1,345,522 (270,000) 7,811,350 7,377,417
' - - - 3,239 3,239
82,347 84,527
35,783 - 35,783
' - 1 - 5,934,346 1,567,365
237,457 7,293,690 459,339
- - - 150,000
- - 3,216,979 2,505,261
1,927,381 1,927,381 1,207,537
5,779,637 5,231,430 - 15,213,110 14,698,495
24,148 - 24,148 18,089
- - - - (9,06)
(230,160) (230,160) (1,008,1
5,779,637 8,931,998 33 19,676,042
$ 7,960,934 $ 10,277,520 _L __C270,000 S 41,312,213 $ 27,053,459
$ 33,500,863 $ 19,676,042
100,705,608 91,026,359
3,403,401 3,679,889
255,326 261,626
' (48,834,250) (29,432,352)
S 89,030,948 $ 85,211,564
31
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CITY OF ANDOVER, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURES AND ~
CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
For The Year Ended December 31,2004
G.O. G.O.PIR ;
TIF Refunding Bonds
Bonds 2004B 2000B Water Trunk ~
General DSF DSF CPF
Revenues:
General property taxes $ 4,541,227 $ $ $
Tax increment collections
Licenses and permits 674,008 ~
Intergovernmental 585,037
Special assessments 45,656
Charges for services 798,795
Fines 79,450 C
Investment income 58,309 35,482 (404) 50,119
Miscellaneous
Park dedication fees
Connection charges 1,335,347 D
Other 261,152 4,535
Total revenues 6,997,978 35,482 (404) 1,435,657
Expenditures: C
Current:
General government 1,996,633
Public safety 2,730,047
Public works 1,085,837 300,954 ~
Sanitation 26,732
Parks and recreation 612,147
Recycling 114,052
Economic development
Unallocated 21,992 C
Capital outlay:
General government
Public safety
Public works C
Sanitation
Parks and recreation
Debt service:
Principal retirement 2,740,000 C
Interest 42,422 59,126
Paying agent fees 200
Professional services 32,577 925
Consbuctionlacquisition costs
Total expenditures 6,587,440 74,999 2,800,251 300,954 C
Revenues over (under) expenditures 410,538 (39,517) (2,800,655) 1,134,703
Other financing sources (uses): D
Transfers in 299,000 2,790,826 441,850
Transfers out (1,300,904)
Bonds issued
Refunding bonds issued 4,260,000 C
Payment to refunded bonds escrow agent
Bond premiwn 7,904
Bond discount
Proceeds from the sale of capital assets C
Total other financing sources (uses) 299,000 4,267,904 2,790,826 (859,054)
Net increase (decrease) in fund balance 709,538 4,228,387 (9,829) 275,649 C
Fund balance - January I 2,593,027 9,829 1,817,697
Fund balance - December 31 $ 3,302,565 $ 4,228,387 $ $ 2,093,346
The accompanying notes are an integral part of these financial statements. C
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I Statement 4
I Permanent
Road & Community Improvement Other Intra Totals (Memonmdum Only)
I Bridge Center Project Revolving Governmental Activity Governmental Funds
CPF CPF CPF Funds Eliminations 2004 2003
$ 564,918 $ $ $ 1,166,617 $ $ 6,272,762 $ 5,671,277
1,193,467 1,193,467 1,136,574
I 674,008 551,385
972,719 197,285 1,755,041 890,705
41,941 3,963,036 192,695 4,243,328 5,121,636
590,450 1,389,245 863,794
I 79,450 68,686
43,607 131,124 (6,168) 366,239 678,308 563,824
842,042 842,042 357,483
I 385,173 1,720,520 1,044,752
68,900 4,216 20,678 320,556 (22,000) 658,037 392,752
1,692,085 135,340 3,977,546 5,254,524 (22,000) 19,506,208 16,662,868
I 174,615 2,171,248 2,181,354
185,911 2,915,958 2,631,991
I 1,707,369 949,547 900,782 4,944,489 3,136,081
26,732 80,901
559,979 142,974 1,315,100 613,078
114,052 114,784
I 918,451 918,451 471,172
21,992 25,865
193,408 193,408 28,228
95,803 95,803 129,825
I 98,757 401,293 500,050 1,400,722
311,577
90,387 540,739 631,126 739,981
I 4,099,000 6,839,000 6,124,000
961,815 1,063,363 1,276,057
3,987 4,187 3,424
57,180 90,682 28,012
169,956 10,213,956 340,630 1,430,111 12,154,653 3,513,115
I 1,877,325 10,864,322 1,388,934 10,106,069 34,000,294 22,810,167
(185,240) (10,728,982) 2,588,612 (4,851,545) (22,000) (14,494,086) (6,147,299)
I 4,998,289 (7,453,965) 1,076,000 1,328,909
(430,096) (1,316,456) (3,990,826) (1,177,121) 7,475,965 (739,438) (485,170)
I 19,580,000 1,700,000 21,280,000 6,904,000
2,190,000 6,450,000
(2,145,864) (2,145,864)
15,534 23,438 5,188
(478,329) ( 19,554) (497,883) (3,169)
I 2,872,654 2,872,654 841,906
(430,096) 17,785,215 (3,990,826) 8,433,938 22,000 28,318,907 8,591,664
I (615,336) 7,056,233 (1,402,214) 3,582,393 13,824,821 2,444,365
2,724,033 7,181,851 5,349,605 19,676,042 17,231,677
$ 2,108,697 $ 7,056,233 $ 5,779,637 $ 8,931,998 $ $ 33,500,863 $ 19,676,042
I
33
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CITY OF ANDOVER, MINNESOTA
RECONCILIA nON OF THE STATEMENT OF REVENUES
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS
For The Year Ended December 31, 2004
Statement 5
Amounts reported for governmental activities in the
statement of activities (page 33) are different because:
Net changes in fund balances - total governmental funds (page 33)
Governmental funds report capital outlays as expenditures. However, in the statement of
activities the cost of those assets is allocated over their estimated useful lives and reported
as depreciation expense. This is the amount by which capital outlays exceeded depreciation
in the current period,
The net effect of various miscellaneous transactions involving capital assets is to decrease
net assets (i.e., sales, trade-ins, and donations).
Revenues in the statement of activities that do not provide current financial resources are not
reported as revenues in the funds.
The issuance ofIong-tenn debt (e.g" bonds, leases) provides current financial resources to
governmental funds, while the repayment of the principal ofIong-term debt consumes the
current financial resources of governmental funds. Neither transaction, however, has any
effect on net assets. This amount is the net effect of these differences in the treatment of
long-term debt and related items.
Transfer out of governmental capital assets contributed to Enterprise Funds,
Some expenses reported in the statement of activities do not require use of current financial
resources and, therefore, are not reported as expenditures in governmental funds.
Internal service funds are used by management to charge the cost of equipment maintenance
and insurance to individual funds. This amount is the portion of net revenue attributable to
governmental activities.
Change in net assets of governmental activities (page 29)
The accompanying notes are an integral part of these financial statements.
35
2004
$ 13,824,821
12,805,778
(1,054,7 I 6)
(276,488)
(18,846,000)
(2,071,813)
(555,898)
$
(6,300)
3,819,384
2003
$
2,444,365
5,300,178
(240,365)
(1,320,562)
(780,000)
(7,269,920)
(13,152)
34,384
$ (1,845,072)
m
CITY OF ANDOVER, MINNESOTA
STATEMENT OF NET ASSETS m
PROPRIETARY FUNDS
December 3 I, 2004
C
Water Sewer Storm Sewer ~
Assets
Current assets:
Cash and cash equivalents $ 1,414,138 $ 871,661 $ 20,829
Accrued interest 3,970 2,716 87 C
Due from other governmental units 8,984 500
Accounts receivable - net 458,028 390,695 71,625
Prepaid items
Special assessments receivable ~
Unremitted 60
Delinquent 2,419 4,921 382
Inventories - at cost 50,063
Total current assets 1,928,678 1,278,977 93,423 C
Noncurrent assets:
Capital assets:
Land 724,943
Buildings and structures 13,883,620 C
Machinery and equipment 248,419 389,553 395,564
Distribution and collection system 13,452,836 21,206,740 8,048,858
Construction in progress
Total capital assets 28,309,818 21,596,293 8,444,422 C
Less: Allowance for depreciatior (5,618,720) (5,811,328) (2,161,729)
Total noncurrent assets 22,691,098 15,784,965 6,282,693
Total assets 24,619,776 17,063,942 6,376.116 C
Liabilities
Current liabilities:
Accounts payable 18,206 6,648 3,745 C
Contracts payable 886 827
Deposits payable 6,784
Interest payable 177,447
Due to other goverrunental unit!: 1,325 5,545 113 C
Salaries payable 5,240 3,038 890
Bonds payable - due within one yeal 320,000
Total current liabilities 529,888 16,058 4,748
Noncurrent liabilities: C
Bonds payable. due in more than one YeaI 9,150,000
Compensated absences payable 35,314 20,873 9,047
Total noncurrent liabilities 9,185.314 20,873 9,047
Total liabilities 9,715,202 36,931 13,795 C
Net assets
Invested in capital assets, net of related deb, 13,043,651 15,784,965 6,282,693 C
Restricted
Unrestricted 1,860,923 1,242,046 79,628
Total net assets $ 14,904,574 $ 17,027,011 $ 6,362,321 C
Net assets reported abov,
AmolUlts reported for business-type activities in the statement of net assets are different because C
Internal service funds are used by management to charge the cost of equipment maintenano
and insurance to individual funds. This amount is the portion of net revenue attributable t,
business-type activities.
Net assets of business-type activitie~ C
The accompanying notes are an integral part of these financial statements
36
C
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I Statement 6
I Totals
Governmental Activities -
Totals Internal Service Funds
I 2004 2003 2004 2003
I $ 2,306,628 $ 2,611,544 $ 186,158 S 198,627
6,773 7,953 829 672
9,484 1,358
920,348 730,939
52,867 56,945 44,580
I 60 262
7,722 5,698
50,063 36,892 37,383 49,905
I 3,301,078 3,447,513 281,315 293,784
I 724,943 392,787
13,883,620 4,735,926
1,033,536 939,477
42,708,434 40,522,941
9,104,223
I 58,350,533 55,695,354
(13,591,777) (12,355,552)
44,758,756 43,339,802
I 48,059,834 46,787,315 281,315 293,784
I 28,599 27,432 7,690 4,396
1,713 12,164
6,784 5,534
177,447 180,418
I 6,983 6,815 375 999
9,168 21,149 2,999 6,894
320,000 310,000
550,694 563,512 11,064 12,289
I 9,150,000 9,470,000
65,234 58,967
I 9,215,234 9,528,967
9,765,928 10,092,479 11 ,064 12,289
I 35,111,309 33,379,384
437,077
3,182,597 2,878,375 270,251 281,495
I $ 38,293,906 $ 36,694,836 $ 270,251 $ 281.495
$ 38,293,906 $ 36,694,836
I
14,925 19,869
I $ 38,308,83 I $ 36,714,705
37
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CITY OF ANDOVER, MINNESOTA
STATEMENT OF REVENUES, EXPENSES AND C
CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
For The Year Ended December 31, 2004
~
Water Sewer Slonn Sewer ~
Operating revenues:
User charges $ 1,521,737 $ 1,338,825 $ 238,894 D
Meters 48,816
Permit fees 13,350
Penalties 14,606 18,914 3,196
Other 124,559 4,100 ~
Total operating revenues 1,723,068 1,361,839 242,090
Operating expenses: D
Personal services 342,900 178,923 110,592
Supplies 113,369 16,196 6,664
Other service charges 454,038 81,944 81,783
Disposal charges 644,721 C
Depreciation 631,075 437,329 188,846
Total operating expenses 1,541,382 1,359,113 387,885
Operating income (loss) 181,686 2,726 (145,795) ~
Nonoperating revenues (expenses):
Investment income 2,786 4,016 1,093 C
Proceeds from the sale of capital asselE 3,427 3,427
Interest expense (426,467)
Total nonoperating revenues (expenses: (420,254) 7,443 1,093 D
Income (loss) before contributions
and transfers (238,568) 10,169 (144,702)
Capital contributions 608,267 1,220,797 457,669 C
Transfers:
Transfers in 739,438 C
Transfers out (582,000) (467,000) (5,000)
Total transfers 157,438 (467,000) (5,000)
Change in net assets 527,137 763,966 307,967 C
Net assets - January I 14,377,437 16,263,045 6,054,354
Net assets - December 31 $ 14,904,574 $ 17,027,011 $ 6,362,321 C
Net changes in net assets reported above C
Amounts reported for business-type activities in the statement of activities are different because
Transfer in of capital assets from governmental activities.
Contribution revenue reported above.
Internal service funds are used by management to charge the cost of equipment maiutenancl C
and insurance 10 individual funds. This amount is the portion of net revenue attributable tc
business-type activities.
Change in net assets of business-type activitie, D
The accompanying notes are an intregral part of these financial s~Fents
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r Statement 7
r
Totals
r Intra Governmental Activities -
Activity Totals Internal Service Funds
Eliminations 2004 2003 2004 2003
' $ _ $ 3,099,456 $ 2,741,767 $ 646,785 $ 427,001
48,816 28,392
- 13,350 8,350
- 36,716 49,511 -
128,659 26,020 232,859
- 3,326,997 2,828,020 672,805 659,860
- 632,415 521,108 254,409 224,583
136,229 135,232 170,615 143,102
r (22,000) 595,765 592,506 262,280 252,906
644,721 603,070
1,257,250 962,813
(22,000) 3,266,380 2,814,729 687,304 620,591
22,000 60,617 13,291 (14,499) 39,269
' _ 7,895 (94,931) 3,255 4,218
6,854
- (426,467) (445,030) - -
- (411,718) (539,961) 3,255 4,218
22,000 (351,101) (526,670) (11,244) 43,487
r - 2,286,733 7,269,920 -
' 739,438 505,170
(22,000) (1,076,000) (1,348,909)
(22,000) (336,562) (843,739) -
' 1,599,070 5,899,511 (11,244) 43,487
36,694,836 30,795,325 281,495 238,008
r $ $ 38,293,906 $ 36,694,836 $ 270,251 $ 281,495
r $ 1,599,070 $ 5,899,511
2,286,733 7,269,920
(2,286,733) (7,269,920)
(4,944) 9,103
$ 1,594,126 $ 5,908,614
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CITY OF ANDOVER, MINNESOTA
STATEMENT OF CASH FLOWS ~
PROPRIETARY FUNDS
For The Year Ended December 31,2004
C
Water Sewer Storm Sewer ~
Cash flows from operating activities:
Receipts from customers and use~ $ 1,566,970 $ 1,320,458 $ 240,212
Payment to suppliers (587,367) (685,610) (94,076)
Payment to employee, (348,725) (178,554) (110,682) ~
Net cash flows from operating activitie, 630,878 456,294 35,454
Cash flows from noncapital financing activities: C
Receipt of advances from other funds 12,000
Payment of advances to other funds (12,000)
Transfers in 739,438
Transfers out (582,000) (467,000) (5,000) m
Net cash flows from noncapital financing activities 169,438 (467,000) (17,000)
Cash flows from capital and related financing activities:
Acquisition of capital assets (382,551) (6,920) C
Interest paid on debt (429,438)
Payment of bonds (310,000)
Proceeds from the sale of capital assetf 3,427 3,427
Net cash flows from capital and related financing Betivitie!: (1,118,562) (3,493) C
Cash flows from investing activities:
Investment income 4,176 3,893 1,006 ~
Net increase in cash and cash equivalentE (314,070) (10,306) 19,460
Cash and cash equivalents - January 1 1,728,208 881,967 1,369
Cash and cash equivalents - December 31 $ 1,414,138 $ 871,661 $ 20,829 ~
Reconciliation of operating income to net cash provide< C
(used) by operating activities:
Operating income (loss) $ 181,686 $ 2,726 $ (145,795)
Adjustments to reconcile operating income (loss: m
to net cash flows from operating activities:
Depreciation 631,075 437,329 188,846
Changes in assets and liabilities:
Decrease (increase) in due from other governmental uniu (8,126) C
Decrease (increase) in accounts receivabIt (156,019) (31,894) (1,496)
Decrease (increase) in prepaid item, 52,867
Decrease (increase) in special assessmenu (79) (1,361) (382)
Decrease (increase) in inventory (13,171)
Increase (decrease) in accounts payablt (3,236) 3,557 846 ~
Increase (decrease) in contracts payablt (4,803) 827 (6,475)
Increase (decrease) in deposits payabl, 1,250
Increase (decrease) in due to other governmental uni~ (1,310) 1,703 (225)
Increase (decrease) in salaries payablt (6,077) (4,199) (1,705) ~
Increase (decrease) in compensated absencef 1,562 2,865 1,840
Total adjustments 449,192 453,568 181,249
Net cash provided by operating activitie, $ 630,878 $ 456,294 $ 35,454 ~
Noncash investing, capital and financing activities:
Assets contributed to the Enterprise Fund> $ 608,267 $ 1,220,797 $ 457,669
The accompanying notes are an integral part of these financial statements ~
40
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I Statement 8
I Totals
Governmental Activities -
Totals Internal Service Funds
I 2004 2003 2004 2003
$ 3,127,640 $ 2,677,286 $ 672,805 $ 659,860
I (1,367,053) (1,865,459) (430,068) (409,707)
(637,961) (504,982) (258,304) (224,386)
1,122,626 306,845 (15,567) 25,767
I 12,000 12,000
(12,000) (12,000)
739,438 505,170
I (1,054,000) (1,328,909)
(314,562) (823,739)
I (389,471 ) (3,841,704)
(429,438) (505,169)
(310,000)
6,854
I (1,122,055) (4,346.873)
I 9,075 (77,945) 3,098 4,103
(304,916) (4,941,712) (12,469) 29,870
I 2,611,544 7,553,256 198,627 168,757
$ 2,306,628 $ 2,611,544 $ 186,158 $ 198,627
I $ 38,617 $ (6,709) $ (14,499) $ 39,269
I 1,257,250 962,813
I (8,126) 26
(189,409) (150,612)
52,867 (1,517) (12,365) (8,729)
(1,822) (148)
I (13,171) 18,791 12,522 (4,148)
1,167 13,281 3,294 (963)
(10,451) (548,640)
1,250 3,434
168 1,516 (624) 141
I (11,981) 4,273 (3,895) 197
6,267 10,337
1,084,009 313,554 (1,068) (13,502)
I $ 1,122,626 $ 306,845 $ (15,567) $ 25,767
I $ 2,286,733 $ 7,269,920 $ $
41
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CITY OF ANDOVER, MINNESOTA
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
Agency Funds
December 31, 2004
Statement 9
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2004 2003
Assets
Cash and investments $ 308,560 $ 435,696
Liabilities
Accounts payable 489
Contracts payable 6,848 3,620
Deposits payable 301,712 431,587
Total liabilities $ 308,560 $ 435,696
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Note 1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Andover was incorporated in 1974 and operates under the State of Minnesota Statutory Plan A form of government. The
governing body consists of a five-member City council elected by voters of the City.
The financial statements of the City of Andover have been prepared in conformity with generally accepted accounting principles as
applied to governmental units by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant
accounting policies.
A. FINANCIAL REPORTING ENTITY
As required by generally accepted accounting principles, the financial statements of the reporting entity include those of the
City of Andover (the primary government) and its component units. The component units discussed below are included in the
City's reporting entity because of the significance of their operational or financial relationships with the City.
COMPONENT UNITS
In confonnity with generally accepted accounting principles, the financial statements of the component units have been
included in the financial reporting entity as blended component units.
The Andover Economic Development Authority (EDA) is an entity legally separate from the City. However, for financial
reporting purposes, the EDA is reported as if it were part of the City's operations because the members of the City Council
serve as EDA Board Members and its purpose is to promote development within the City of Andover. The activity of the EDA
is reported in the EDA General Special Revenue Fund. Separate financial statements are not prepared for the EDA.
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
The government-wide financial statements (i.e., the statement of net assets and the statement of changes in net assets) report
information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the
effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by
taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent
on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or business-type activity
are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or business-type
activity. Program revenues include I) charges to customers or applicants who purchase, use, or directly benefit from goods,
services, or privileges provided by a given function or business-type activity and 2) grants and contributions that are restricted
to meeting the operational or capital requirements of a particular function or business type activity. Taxes and other items not
included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the
latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual
enterprise funds are reported as separate columns in the fund financial statements.
C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis
of accounting, as are the Proprietary Fund financial statements. Revenues are recorded when earned and expenses are recorded
when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the
year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met. The City's only fiduciary funds are agency funds. Agency funds are custodial in
nature (assets equal liabilities) and do not involve measurement of results of operations.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are
considered to be available when they are collectible within the cmrent period or soon enough thereafter to pay liabilities of the
current period. For this purpose, the government considers all revenues, except reimbursement grants, to be available if they
43
CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
are collected within 60 days of the end of the current fiscal period. Reimbursement grants are considered available if they are
collected within one year of the end of the current fiscal period. Expenditures generally are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated
absences and claims and judgments, are recorded only when payment is due.
Property taxes, special assessments, intergovernmental revenues, charges for services and interest associated with the current
fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal
period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible
to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when
cash is received by the government.
The government reports the following major governmental funds:
The General Fund is the government's primary operating fund. It accounts for all financial resources of the general
government, except those required to be accounted for in another fund.
The G.O, Tax Increment Finance (I'IF) RefUnding Bonds 2004B Debt Service Fund (DSF) was established to refund debt
associated with several improvement projects in 1995 and 1996. The refunded issue bond proceeds were used to provide
funds for the financing of certain capital and administration cost of Development District No. I within the City, including
but not limited to the purchase of land, land cleanup, streets, sanitary sewer, water main, storm sewer, sidewalks and curb
& gutter.
The G,O. Permanent Improvement Revolving (PIR) 2000B Debt Service Fund (DSF) was used to finance assessable
improvements within the City and are repaid primarily from special assessments levied against benefited properties.
The Water Trunk Capital Projects Fund (CPF) is used to account for water access fees and trunk improvements as part of
development. It is also used to reserve monies that will be needed for capital infrastructure replacements in the future.
The Road and Bridge CPF accounts for all road projects and the pavement management program, which includes annual
seal coating, crack sealing and overlays for roads.
The Community Center Project CPF is used to account for the bond proceeds associated with the construction of a
community center consisting of an ice arena, field house and aquatics center.
The Permanent Improvement Revolving CPF serves as a long-term funding source for large capital improvement
expenditures.
The government reports the following major proprietary funds:
The Water Fund accounts for the water service charges, which are used to finance the water system operating expenses.
The Sewer Fund accounts for the sewer service charges, which are used to finance the sanitary sewer system operating
expenses.
The Storm Sewer Fund accounts for the storm sewer utility charges, which are used to finance the storm sewer operating
expenses.
Additionally, the govemment reports the following fund types:
Internal Service Funds are used to provide equipment maintenance and insurance to other departments of the City on a
cost reimbursement basis.
The Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals,
private organizations, and/or other governmental units. It is used to account for the collection and distribution of funds
relating to development activities and retiree insurance premiums.
Private-sector standards of accounting and financial reporting issued prior to December I, 1989, generally are followed in both
the government-wide and proprietary-fund financial statements to the extent that those standards do not conflict with or
contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
subsequent private-sector guidance for their business-type activities and enterprise fimds, subject to this same limitation. The
government has elected not to follow subsequent private-sector guidance.
As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements.
Exceptions to this general rule are transactions that would be treated as revenues, expenditures or expenses if they involved
external organizations, such as buying goods and services or payments in lieu of taxes, are similarly treated when they involve
other fimds of the City of Andover. Elimination of these charges would distort the direct costs and program revenues reported
for the various fimctions concerned.
Amounts reported as program revenues include I) charges to customers or applicants for goods, services, or privileges
provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments.
Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues
include all taxes.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses
generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal
ongoing operations. The principal operating revenues of the water and sewer enterprise funds are charges to customers for
sales and services. Operating expenses for enterprise fimds include the cost of sales and services, administrative expenses, and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues
and expenses.
When both restricted and unrestricted resources are available for an allowable use, it is the government's policy to use
restricted resources first, and then unrestricted resources as they are needed.
D. BUDGETS
Budgets are legally adopted on a basis consistent with generally accepted accounting principles. Annual appropriated budgets
are legally adopted for the General and Special Revenue Funds. Budgeted expenditure appropriations lapse at year-end.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are
recorded in order to reserve that portion of the appropriation, is not employed by the City because it is at present not
considered necessary to assure effective budgetary control or to facilitate effective cash management.
E. LEGAL COMPLIANCE - BUDGETS
The City follows these procedures in establishing the budgetary data reflected in the financial statements:
I. The City Administrator submits to the City Council a proposed operating budget for the fiscal year commencing the
following January I. The budget includes proposed expenditures and the means of financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. The budget is legally enacted through City Council action.
4. Expenditures may legally exceed budgeted appropriations at the fund level through City Council action. Also, the
City Council may authorize transfers of budgeted amounts between departments within any fund.
5. Formal budgetary integration is employed as a management control device during the year for the General Fund and
Special Revenue Funds. Budgetary control for Capital Projects Funds is accomplished through the use of project
controls.
6. The legal level of budgetary control is at the department level for the General Fund and at the fimd level for the
Special Revenue Funds. Also inherent in this controlling fimction is the management philosophy that the existence
of a particular item or appropriation in the approved budget does not automatically mean that it will be spent. The
budget process has flexibility in that, where need has been properly demonstrated, an adjustment can be made within
the department budget by the City Administrator or between departments by the City Council.
45
CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
7. The City Council made supplemental budget appropriations throughout the year. Individual amendments were not
material in relation to the original appropriations which were adjusted.
The following is a listing of Special Revenue Funds whose expenditures exceed budget appropriations:
Final
Budget
Actual
Over
Budget
Special Revenue Funds:
Capital Equipment Reserve
Community Development Block Grant
Community Center
Charitable Gambling
$ 79,000
$ 207,619
14,196
73,213
1,000
$ 128,619
14,196
73,213
1,000
The over expenditures were funded by greater than anticipated revenues and/or available fund balance.
F. CASH AND INVESTMENTS
Cash balances from all funds are combined and invested to the extent available in authorized investments. Earnings from such
investments are allocated to the individual funds on the basis of applicable cash balance participation of each fund.
The City provides temporary advances to funds that have insufficient cash balances by means of an advance from another fund
shown as interfund receivables in the advancing fund, and an interfund payable in the fund with the deficit, until adequate
resources are received. These interfund balances are eliminated on the government-wide financial statements.
Investments are stated at fair value, based upon quoted market prices. Short-term investments, such as commercial paper and
banker's acceptances, are reported as amortized cost.
For purposes of the Statement of Cash Flows of Proprietary Fund Types, cash equivalents are defined as short-term, highly
Iiqnid investments that are both:
a. readily convertible to known amounts of cash, or
b. so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
The City's policy considers cash eqnivalents to be those that meet the above criteria and have original maturities of three
months or less.
G. RECEIVABLES AND PAYABLES
During the course of operations, numerous transactions occur between individual funds for goods provided or services
rendered. Short-term interfund loans are classified as "interfund receivables/payables." All short-term interfund receivables
and payables at December 31, 2004 are planned to be eliminated in 2005. Long-term interfund loans are classified as
"interfund loan receivable/payable." Any residual balances outstanding between the governmental activities and business-type
activities are reported in the government-wide financial statements as "internal balances."
Interfund loan receivables, as reported in the fund financial statements, are offset by a fund balance reserve account in
applicable governmental funds to indicate that they are not available for appropriation and are not expendable available
financial resources.
Property taxes and special assessments receivable have been reported net of estimated uncollectible accounts. (See Note I H, I
and L) Because utility bills are considered liens on property, no estimated uncollectible amounts are established.
Uncollectible amounts are not material for other receivables and have not been reported.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
H. PROPERTY TAX REVENUE RECOGNITION
The City levies its property tax for the subsequent year during the month of December and it is certified to Anoka County.
December 30th is the last day the City can certify a tax levy to the County Auditor for collection the following year. Such
taxes become a lien on the following January 1. Anoka County is the collecting agency for the levy and remits the collections
to the City three times a year. Taxes not collected as of December 31 each year are shown as delinquent taxes receivable.
The County Auditor prepares the tax list for all taxable property in the City, applying the applicable tax rate to the tax capacity
of individual properties, to arrive at the actual tax for each property. The County Auditor also collects all special assessments,
except for certain prepayments paid directly to the City.
The County Auditor submits a list of taxes to be collected on each parcel of property to the County Treasurer in January of
each year. The County Treasurer collects all taxes and is required to mail copies of all personal property tax statements by
April 15, and copies of all real estate tax statements by April 15, of each year. Property owners are required to pay one-half of
their real estate taxes due by May 15 and the balance by October 15.
If taxes due May 15 are not paid on time, a penalty of 3% is assessed on homesteaded property and 7% on nonhomesteaded
property. An additional 1 % penalty is added each month the taxes remain unpaid, until October 15. If the taxes due May 15
are not paid by October 15, a 2% penalty per month is added to homesteaded property and 4% per month to nonhomesteaded
property until January 1.
If the taxes are not paid by January I, further penalties are added. Penalties and interest apply to both taxes and special
assessments. There are some exceptions to the above penalties, but they are not material.
Within 30 days after the tax settlement date, the County Treasurer is required to pay 70% of the estimated collections of taxes
and special assessments to the City Treasurer. The County Treasurer must pay the balance to the City Treasurer within 60
days after settlement, provided that after 45 days interest accrues at the rate of 8% per annum.
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The City recognizes property tax revenue in the period for which the taxes were levied. Uncollectible property taxes are not
material and have not been reported.
GOVERNMENTAL FUND FINANCIAL STATEMENTS
The City recognizes property tax revenue when it becomes both measurable and available to finance expenditures of the
current period. In practice, current and delinquent taxes and State credits received by the City in July, December and January
are recognized as revenue for the current year. Taxes collected by the County by December 31 (remitted to the City the
following January) and taxes and credits not received at the year-end are classified as delinquent and due from County taxes
receivable. The portion of delinquent taxes not collected by the City in January is fully offset by deferred revenue because
they are not available to finance current expenditures.
I. SPECIAL ASSESSMENT REVENUE RECOGNITION
Special assessments are levied against benefited properties for the cost or a portion of the cost of special assessment
improvement projects in accordance with State Statutes. These assessments are collectible by the City over a term of years
usually consistent with the term of the related bond issue. Collection of annual installments (including interest) is handled by
the County Auditor in the same manner as property taxes. Property owners are allowed to (and often do) prepay future
installments without interest or prepayment penalties.
Once a special assessment roll is adopted, the amount attnbuted to each parcel is a lien upon that property until full payment is
made or the amount is detennined to be excessive by the City Council or court action. If special assessments are allowed to go
delinquent, the property is subject to tax forfeit sale. Proceeds of sales from tax forfeit properties are allocated first to the
County's costs of admiuistering all tax forfeit properties. Pursuant to State Statutes, a property shall be subject to a tax forfeit
sale after three years unless it is homesteaded, agricultural or seasonal recreational land in which event the property is subject
to such sale after five years.
47
CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The City recognizes special assessment revenue in the period that the assessment roll was adopted by the City Council.
Uncollectible special assessments are not material and have not been reported.
GOVERNMENTAL FUND FINANCIAL STATEMENTS
The City recognizes revenue from special assessments when it becomes measurable and available to finance expenditures of
the current fiscal period. In practice, current and delinquent special assessments received by the City are recognized as
revenue for the current year. Special assessments that are collected by the County by December 31 (remitted to the City the
following January) and are also recognized as revenue for the current year. All remaining delinquent, deferred and special
deferred assessments receivable in governmental funding are completely offset by deferred revenues.
J. INVENTORIES
Inventories of the Governmental Funds and the Proprietary Funds are stated at cost, which approximates market, using the
first-in, first-out (FIFO) method.
Inventories of Governmental funds are recorded as expenditures when consumed rather than when purchased.
K. PREP AID ITEMS
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both
government-wide and fund financial statements.
L. CAPITAL ASSETS
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks, and similar
items), are reported in the applicable governmental or business-type activities colunms in the government-wide financial
statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount
not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated
historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of
donation. The City has chosen the modified approach for reporting street and trail system capital assets.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not
capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the
construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets
constructed. For the year ended December 31, 2004, no interest was capitalized in connection with construction in progress.
Property, plant and equipment of the primary government, as well as the component units, is depreciated using the straight line
method over the following estimated useful lives:
Assets
Life
Buildings and improvements
Furniture and equipment
Machinery and equipment
Other park improvements
Storm sewer
Distribution and collection systems
10 - 30 years
5 -IOyears
5 - 10 years
10 - 30 years
50 years
50 years
The City elected to use the modified approach as defined by GASB Statement No. 34 for infrastructure reporting of its streets
and trails. The City conducted a physical assessment in the Fall of 2002 of the condition of the streets and trails constructed
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CITY OF ANDOVER, MINNESOTA
NOTES TO FfNANClAL STATEMENTS
December 31, 2004
since 1974. This condition assessment will be performed every 3 years. Each segment of City owned street or trail was
assigned a physical condition based on potential defects. A Overall Condition Index (OCt) was assigned to each segment. The
index is expressed in a continuous scale from 0 to 100, where 0 is assigned to the least acceptable physical condition and 100 is
assigned to those segments that have the characteristic of a new street or trail. The following conditions were defined:
Range
Description
86 - 100
71 - 85
56 -70
41 -55
26 -40
11 -25
0-10
Excellent
Very good
Good
Fair
Poor
Very poor
Failed
The City's policy relative to maintaining the street and trail assets is to achieve an average rating of "Good" for all segments.
This acceptable rating allows minor cracking and patching of the pavement along with minor roughness that could be
noticeable to the users of the system.
M. COMPENSATED ABSENCES
City employees earn vacation and sick pay accruing each payroll period. Unused vacation can be accrued by the employees up
to a maximum of 200 hours as of the anniversary date of the individual's employment with the City, unless a specific
authorization is granted to an employee. All vacation pay is accrued when incurred in the government-wide and proprietary
fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for
example, as a result of employee resignations and retirements.
Employees can also accrue an unlimited amount of unused sick leave. Employees with two or more years of service are
entitled to receive severance pay equal to a percentage of unused sick pay ranging from 20-50 percent based on years of
service, up to a maximum of 400 hours. The liability for severance pay is accounted for the same as accrued vacation pay.
N. LONG-TERM OBLIGATIONS
In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and
other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or
proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance costs, are irnmaterial and are
expensed in the year of bond issuance.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance
costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on
debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses.
Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
O. FUND EQUITY
In the fund financial statements, governmental funds report reservations of fund balance for amounts not appropriable for
expenditure or legally segregated for a specific future use. Designated fund balances represent tentative plans for future use of
financial resources.
49
CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
P. INTERFUND TRANSACTIONS
Interfund services provided and used are accounted for as revenues, expenditures or expenses. Transactions that constitute
reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are
recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is
reimbursed. Interfund loans are reported as an interfund loan receivable or payable which offsets the movement of cash
between funds. All other interfund transactions are reported as transfers.
Q. RESTRICTED ASSETS
Certain assets in the water fund are restricted for future debt service payments.
R. USE OF ESTIMATES
The preparation of financial statements in accordance with generally accepted accounting principles (GAAP) requires
management to make estimates that affect amounts reported in the financial statements during the reporting period. Actual
results could differ from such estimates.
S. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
1. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN mE GOVERNMENTAL FUND BALANCE SHEET
AND mE GOVERNMENT-WIDE STATEMENT OF NET ASSETS
The governmental fund balance sheet includes a reconciliation between fimd balance - total governmental funds and net
assets - governmental activities as reported in the government-wide statement of net assets. One element of that
reconciliation explains that "long-term liabilities, including bonds payable, are not due and payable in the current period
and therefore are not reported in the funds." The details of this ($48,834,250) difference are as follows:
Bonds payable
Accrued interest payable
Compensated absences
$(47,471,000)
(\ ,003,895)
(359,355)
Net adjustment to reduce fund balance - total governmental
funds to arrive at net assets - governmental activities
$ (48,834,250)
Another element of that reconciliation states that "internal service funds are used by management to charge the cost of
equipment maintenance and insurance to individual funds. The assets and liabilities are included in the governmental
statement of net assets along with a deduction of net revenue attributable to business-type activities." The details of this
$255,326 difference are as follows:
Internal Service Funds net assets
Net revenue attributable to business-type activities
$
270,251
(14,925)
Net adjustment to increase fund balance - total governmental
funds to arrive at net assets - governmental activities
$
255,326
2. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN mE GOVERNMENTAL FUND STATEMENT OF
REVENUES. EXPENDITURES. AND CHANGES IN FUND BALANCES AND THE GOVERNMENT-WIDE
STATEMENT OF ACTMTIES
The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation
between net changes in fund balances - total governmental fUnds and changes in net assets of governmental activities as
reported in the government-wide statement of activities. One element of that reconciliation explains that "Governmental
funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
over their estimated useful lives and reported as depreciation expense." The details of this $12,805,778 difference are as
follows:
Capital outlay
Construction/acquisition costs
Depreciation expense
Net adjnstment to increase net changes in fund balances -
total governmental funds to arrive at changes in net assets
of governmental activities
$ 1,426,089
12,154,653
(774,964)
$ 12,805,778
Another element of that reconciliation states that "The net effect of various miscellaneous transactions involving capital
assets (i.e., sales, trade-ins, and donations) is to decrease net assets." The details oftbis ($1,054,716) difference are as
follows:
In the statement of activities, only the gain on the sale of capital
assets is reported. However, in the governmental funds, the
proceeds from the sale increase financial resources. Thus, the
change in net assets differs from the change in fund balance by
the cost of the capital assets sold. $(1,054,716)
Donations of capital assets increase net assets in the statement of
activities, but do not appear in the governmental funds because
they are not financial resources.
Net adjustment to decrease net changes in fund balances -
total governmental funds to arrive at changes in net assets
of governmental activities
$(1,054,716)
Another element of that reconciliation states "Revenues on the Statement of Activities that do not provide current
financial resources are not reported as revenues in the funds." The details of this ($276,488) difference are as follows:
General property taxes deferred revenue:
At December 31, 2003
At December 31, 2004
Tax increment taxes deferred revenue:
At December 31, 2003
At December 31, 2004
Special assessments deferred revenue:
At December 31, 2003
At December 31, 2004
Notes receivable deferred revenue:
At December 31, 2003
At December 31, 2004
Net adjustments to decrease net changes in fund balances -
total governmental funds to arrive at changes in net assets
of governmental activities
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$ (105,044)
93,054
(19,566)
12,495
(3,539,684)
3,251,695
(15,595)
46,157
$ (276,488)
CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Another element of that reconciliation states "the issuance of long-term debt (e.g., bonds, leases) provides current
financial resources to governmental funds, while the repayment of the long-term debt consumes the current financial
resources of governmental funds." Neither transaction, however, has any effect on net assets. The details of this
($18,846,000) difference are as follows:
Debt issued or incurred:
Issuance of capital improvement bonds
Issuance of revenue bonds
Issuance of tax increment refunding bonds
$ (3,890,000)
(19,580,000)
(4,260,000)
Principal repayments:
General obligation revenue bonds
Special assessment bonds
Tax increment bonds
Certificates of indebtedness
State aid bonds
2,045,000
4,950,000
860,000
899,000
130,000
Net adjustment to increase net changes in fund balances -
total governmental funds to arrive at changes in net assets
of governmental activities
$ (18,846,000)
Another element of that reconciliation states that "Some expenses reported in the statement of activities do not require the
use of current financial resources and therefore are not reported as expenditures in governmental funds." The details of
this ($555,898) difference are as follows:
Compensated absences
Accrued interest
$ (11,822)
(544,076)
Net adjustment to increase net changes in fund balances -
total governmental funds to arrive at changes in net assets
of governmental activities
$ (555,898)
Another element of that reconciliation states that "internal service funds are used by management to charge the cost of
equipment maintenance and insurance to individual funds. This amount is the portion of net revenue attributable to
governmental activities." The details of this ($6,300) difference are as follows:
Internal Service Funds change in net assets
Net revenue attributable to business-type activities
$
(11 ,244)
4,944
Net adjustment to increase fund balance - total
governmental funds to arrive at net assets -
governmental activities
$
(6,300)
Note 2
DEPOSITS AND INVESTMENTS
DEPOSITS
In accordance with Minnesota Statutes, the City maintains deposits at those depository banks authorized by the City Council, all of
which are members of the Federal Reserve System.
Minnesota Statutes require that all City deposits be protected by insurance, surety bond, or collateral. The market value of
collateral pledged must equal 110% of the deposits not covered by insurance or bonds.
Minnesota Statutes require that securities pledged as collateral be held in safekeeping by the City Clerk/Treasurer or in a financial
institution other that that furnishing the collateral. Authorized collateral includes the following:
a) United States government treasury bills, treasury notes, treasury bonds;
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
b) Issues of United States government agencies and instrumentalities as quoted by a recognized industry quotation service
available to the government entity;
c) General obligation securities of any state or local government with taxing powers which is rated "A" or better by a national
bond rating service, or revenue obligation securities of any state or local government with taxing powers which is rated "AA"
or beller by a national bond rating service;
d) Unrated general obligation securities of a local government with taxing powers may be pledged as collateral against funds
deposited by that same local government entity;
e) Irrevocable standby letters of credit issued by Federal Home Loan Banks to a municipality accompanied by written evidence
that the bank's public debt is rated "AN' or better by Moody's Investors Service, Inc. or Standard & Poor's Corporation; and
f) Time deposits that are fully insured by the Federal Deposits Insurance Corporation.
Balances at December 31, 2004 are as follows:
Bank
Balances
Carrying
Amount
I) Insured or collateralized by securities held by the City
or its agent in the City's name. $ 2,903,781
$ 2,582,321
2) Collateralized with securities held by the pledging
institution trust department in the City's name.
3) Uncollateralized or collateralized with securities not in
the City's name.
Totals
$ 2,903,781
$ 2,582,321
INVESTMENTS
Minnesota Statutes authorize the City to invest in the following:
a) Direct obligations or obligations guaranteed by the United States or its agencies, its instrumentalities or organizations created
by an act of congress, excluding mortgage-backed securities defined as high risk.
b) Shares of investment companies registered under the Federal Investment Company Act of 1940 and whose only investments
are in securities described in (a) above, general obligation tax-exempt securities, or repurchase or reverse repurchase
agreements.
c) Obligations of the State of Minnesota or any of its municipalities as follows:
I) any security which is a general obligation of any state or local government with taxing powers which is rated "A" or
better by a national bond rating service;
2) any security which is a revenue obligation of any state or local government with taxing powers which is rated "AA" or
better by a national bond rating service; and
3) a general obligation of the Minnesota housing finance agency which is a moral obligation of the State of Minnesota and is
rated "A" or better by a national bond rating agency.
d) Bankers acceptance of United States banks eligible for purchase by the Federal Reserve System.
e) Connnercial paper issued by United States corporations or their Canadian subsidiaries, of the highest quality, and maturing in
270 days or less.
f) Repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve System with capitalization
exceeding $10,000,000; a primary reporting dealer in U.s. government securities to the Federal Reserve Bank of New York;
certain Minnesota securities broker-dealers; or, a bank qualified as a depositor.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
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g) General obligation temponuy bonds of the same governmental entity issued under section 429.091, subdivision 7; 469.178,
subdivision 5; or 475.61, subdivision 6.
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Balances at December 31, 2004:
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Carrying
Amount
(at Fair Value)
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Securities Type
Guaranteed investment contracts
Negotiable CD's
State and local government securities
U.S. government and agency securities
Commercial paper
Custodial Credit Risk Category
2 3
Totals
$13,460,149
1,364,913
2,754,873
12,974,011
3,555,704
$34,109,650
$
$
$13,460,149
1,364,913
2,754,873
12,974,011
3,555,704
34,109,650
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$
$
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Investments not subject to credit risk categorization:
Minnesota municipal investment pool
Open end mutual funds
Total investments
50,635
3,227,434
37,387,719
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Deposits - checking account and CD's
2,582,321
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Total deposits and investments
Total cash and investments (including cash equivalents)
39,970,040
2,050
$39,972,090
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Petty Cash
The City's investments are categorized above to give an indication of the level of custodial credit risk assumed at year-end.
Category I includes investments that are insured or registered or for which the securities are held by the City or its agent in the
City's name. Category 2 includes uninsured and unregistered investments for which the securities are held by the counterparty's
trust department or agent in the City's name. Category 3 includes uninsured and unregistered investments for which the securities
are held by the counterparty or by its trust department or agent but not in the City's name.
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Note 3
RECEIVABLES
Significant receivables balances not expected to be collected within one year of December 31, 2004 are as follows:
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Due From
Other
Governments
Delinquent
Property
Taxes
Delinquent
Tax
Increment
Special
Assessment
Receivable
Total
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Major Funds:
General Fund $ $ 11,159 $ $ $ 11,159
Water Trunk CPF 350,228 350,228
Road and Bridge CPF 311,197 311,197
Pennanent Improvement Revolving CPF 1,321,188 1,321,188
Nonmajor Funds 32,923 1,869 625 299,606 335,023
Total $ 32,923 $ 13,028 $ 625 $ 2,282,219 $ 2,328,795
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to
liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been
received, but not yet earned. At the end of the current fiscal year, the various components of deferred revenue reported in the
governmental funds were as follows:
Unavailable Unearned
Delinquent property taxes receivable:
General Fund $ 79,708 $
Nonmajor Funds 13,346
Delinquent tax increment collections
TIP Commercial Revitalization DSF 12,495
Special assessments not yet due:
General Fund 917
Water Trunk CPF 403,690
Road & Bridge CPF 340,821
Permanent Improvement Revolving CPF 2,125,087
Nonmajor Funds 381,180
Notes receivable not yet due:
Nonmajor funds 46,157
Unearned ruiscellaneous fees:
General Fund 4,322
Nonmajor funds 6,000
Unearned construction seal coating fees:
Nonmajor funds 415,971
Total $ 3,403,401 $ 426,293
Note 4 LOANS RECEIVABLE
As part of a development agreement entered into with a private developer in May 1989, the City received a proruissory note for
$243,520. The note is to reimburse the City for the fiscal disparities contributions the City lost due to the establishment of a tax
increment financing district for the development project. The note bears an interest rate of 5.50% and calls for 180 equal monthly
payments to be made to the City through August 2004.
As part of a rental rehabilitation revolving loan program, the City entered into a loan agreement with a property owner in April 2004.
The loan is for the rehabilitation of a rental property located within the City. The loan bears an interest rate of3.0 % and calls for 180
equal monthly payments to be made to the City through July 2019. At December 31, 2004, the remaining principal balance due of
$46,157 is offset by deferred revenue as it is not available to finance current activities.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
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Note 5
CAPITAL ASSETS
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In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure in the government-wide
statement of net assets. The City elected to use the modified approach as defined by GASB Statement No. 34 for infrastructure reporting ~
for its streets and trails. As a result, no accumulated depreciation or depreciation expense has been recorded for this system. A more Ii
detailed discussion of the modified approach is presented in the Required Supplementary Information section of this report. All other
capital assets including other infrastructure systems were reported using the basic approach whereby accumulated depreciation and
depreciation expense have been recorded. Adjustments due to restatement represent the changes due to an extensive inventory of all ..
capital assets, implementation of GASB Statement No. 34 and a policy change related to capitalization thresholds. Capital asset activity II
for the year ended December 31,2004 as previously reported was as follows:
Primary Government
Beginuing
Balance
Additions
Deletions
Ending
Balance
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Governmental activities:
Capital assets not being depreciated:
Land and improvements
Streets and trails
Construction in progress
$ 8,268,153 $ 132,467 $ (858,316) $ 7,542,304
70,608,788 928,615 71,537,403
3,654,326 12, I 74,498 (2,836,834) 12,991,990
82,531,267 13,235,580 (3,695,150) 92,071,697
5,752,375 99,459 (7,000) 5,844,834
87,615 66,475 154,090
5,090,351 462,559 (171,375) 5,381,535
3,000,719 481,690 (504,567) 2,977,842
13,931,060 1,110,183 (682,942) 14,358,301
1,682,384 204,379 (6,533) 1,880,230
58,186 6,048 64,234
2,721,590 428,610 (112,201) 3,037,999
973,808 135,927 (367,808) 741,927
5,435,968 774,964 (486,542) 5,724,390
8,495,092 335,219 (196,400) 8,633,911
$ 91,026,359 $ 13,570,799 $ (3,891,550) $100,705,608
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Total capital assets not being depreciated
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Capital assets being depreciated:
Buildings and improvements
Furniture and equipment
Machinery and equipment
Other park improvements
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Total capital assets being depreciated
Less accumulated depreciation for:
Buildings and improvements
Furniture and equipment
Machinery and equipment
Other park improvements
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Total accumulated depreciation
Total capital assets being depreciated - net
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Primary Government
Business-type activities:
Capital assets not being depreciated:
Land and improvements
Construction in progress
Total capital assets not being depreciated
Capital assets being depreciated:
Buildings and improvements
Furniture and equipment
Machinery and equipment
Collection and distribution
Total capital assets being depreciated
Less accumulated depreciation for:
Buildings and improvements
Furniture and equipment
Machinery and equipment
Collection and distribution
Total accumulated depreciation
Total capital assets being depreciated - net
Business-type activities capital assets - net
Beginuing
Balance
Ending
Balance
Additions
Deletions
$ 392,787 $ 332,156 $ $ 724,943
9, I 04,223 (9, I 04,223)
9,497,010 332,156 (9, 104,223) 724,943
4,735,926 9,147,694 13,883,620
38,635 38,635
900,842 115,083 (21,024) 994,90 I
40,522,941 2,185,493 42,708,434
46,198,344 11,448,270 (21,024) 57,625,590
2,181,029 351,359 2,532,388
29,819 928 30,747
539,277 76,462 (21,024) 594,715
9,605,427 828,500 10,433,927
12,355,552 1,257,249 (21,024) 13,591,777
33,842,792 10,191,021 44,033,813
$ 43,339,802 $ 10,523,177 $ (9, I 04,223) $ 44,758,756
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities:
General government
Pnblic safety
Public works
Parks and recreation
Total depreciation expense - governmental activities
Business-type activities
Water
Sewer
Storm sewer
Total depreciation expense - business-type activities
CONSTRUCTION COMMITMENTS
$
66,801
211,416
268,231
228,516
774,964
$
$ 631,075
437,329
188,846
$ 1,257,250
At December 31,2004, the City had construction project contracts in progress. The commitments related to the remaining contract
balances are summarized as follows:
Project #
Project
02-27
02-46
Community Center
Fire Station #3
Total
Contract Remaining
Amount Commitment
$ 17,852,059 $ 7,060,648
1,193,320 37,355
$ 19,045,379 $ 7,098,003
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS ~
December 31, 2004
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Note 6 LONG-TERM DEBT
The City issues general obligation bonds and equipment certificates to provide funds for the acquisition and construction of major capital m
facilities. The reporting entity's long-term debt is segregated between the arnounts to be repaid from governmental activities and
arnounts to be repaid from business-type activities.
Issue Maturity Interest Original Payable ~
Date Date Rate Issue 12/31/04
GOVERNMENTAL ACTIVITIES: ~
General Obligation Revenue Bonds:
2004 EDA Public Facility Lease Revenue Bond: 4/23/2004 2/1/2034 2.125-5.400% $ 19,580,000 $ 19,580,000
Tax Increment Bonds: ~
1995D G.O. Tax Increment Bonds 10/1/1995 2/1/2013 4.50-5.60% 6,055,000 4,525,000
1999 G.O. Tax Increment Bonds 6/1/1999 12/1/2012 4.00-5.00% 1,500,000 1,120,000
2000A G.O. Tax Increment Bonds 9/1/2000 2/1/2010 6.80-7.10% 2,445,000 1,965,000
2003B G.O. Tax Increment Refunding Bonds 6/1/2003 8/1/2010 2.00-3.00% 1,530,000 1,345,000 m
2004B G.O. Tax Increment Refunding Bonds 3/16/2004 8/1/2010 2.00-3.25% 4,260,000 4,260,000
Total tax increment bonds 15,790,000 13,215,000
Certificates ofIndebtedness: ~
200lC G.O. Capital Notes 6/5/2001 2/1/2006 2.90-3.80% 1,210,000 520,000
2003C G.O. Equipment Certificates 12/18/2003 12/1/2006 1.50% 400,000 246,000
Total certificates of indebtedness 1,610,000 766,000 ~
Capital Improvement Bonds m
2004A G.O. Capital Improvement Bonds 3/16/2004 2/1/2017 2.00-3.75% 3,890,000 3,890,000
Permanent Improvement Revolving (PIR) Bonds:
200lA G.O. PIR Bonds 6/5/2001 2/1/2007 3.20-4.00% 4,975,000 3,100,000
2003A G.O. PIR Bonds 6/1/2003 2/1/2010 2.00-2.60% 4,580,000 4,580,000 C
Total permanent improvement revolving bonds 9,555,000 7,680,000
State Aid Bonds: ~
200IB G.O. State Aid Street Bonds 6/5/200 I 2/1/2017 2.90-5.00% 2,755,000 2,340,000
Total - bonded indebtedness 53,180,000 47,471,000 C
Compensated absences payable 359,355
Total governmental activities indebtedness 53,180,000 47,830,355 C
BUSINESS-TYPE ACTIVITIES
General Obligation Revenue Bonds
2002 G.O. Water Revenue Bonds 5/9/2002 2/1/2023 2.30-5.00% 9,780,000 9,470,000 ~
Compensated absences payable 65,234
Total business-type activities indebtedness 9,780,000 9,535,234 ~
Total City indebtedness $ 62,960,000 $ 57,365,589
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I CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
I Annual debt service requirements to maturity for general obligation bonds are as follows:
I Governmental Activities
G.O. Revenue Bonds Tax Increment Bonds Certificates of Indebtedness
Principal Interest Principal Interest Principal Interest
I 2005 $ $ 1,194,167 $ 6,150,000 $ 419,220 $ 377,000 $ 18,465
2006 185,000 964, I 02 1,010,000 246,045 389,000 6,921
2007 185,000 959,731 1,045,000 209,570
2008 190,000 954,381 1,110,000 169,820
I 2009 390,000 944,806 1,170,000 124,895
2010-2014 2,175,000 4,479,736 2,730,000 158,458
2015-2019 2,725,000 3,910,356
2020-2024 3,485,000 3,128,153
I 2025-2029 4,480,000 2,104,960
2030-2034 5,765,000 779,350
Total $ 19,580,000 $ 19,419,742 $ 13,215,000 $ 1,328,008 $ 766,000 $ 25,386
I Governmental Activities
Permanent Improvement
I Capital Improvement Bonds Revolving Bonds State Aid Bonds
Principal Interest Principal Interest Principal Interest
2005 $ 120,000 $ 115,968 $ 1,705,000 $ 192,153 $ 135,000 $ 102,081
I 2006 235,000 112,418 1,765,000 139,970 140,000 96,957
2007 240,000 107,668 1,825,000 84,005 150,000 91,298
2008 255,000 102,080 770,000 47,305 155,000 85,120
I 2009 265,000 95,580 795,000 30,463 160,000 78,583
2010-2014 1,575,000 350,054 820,000 10,660 925,000 277,104
2015-2019 1,200,000 67,925 675,000 51,410
I Total $ 3,890,000 $ 951,693 $ 7,680,000 $ 504,556 $ 2,340,000 $ 782,553
Business-Type Activities
I G.O. Revenue Bonds
Principal Interest
2005 $ 320,000 $ 421,392
I 2006 335,000 411,720
2007 345,000 400,662
2008 360,000 388,228
2009 375,000 374,439
I 2010-2014 2,175,000 1,615,166
2015-2019 2,765,000 1,049,816
2020-2024 2,795,000 288,625
I Total $ 9,470,000 $ 4,950,048
It is not practical to determine the specific year for payment oflong-term accrued compensated absences.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
CHANGE IN LONG-TERM LIABILITIES
Long-term liability activity for the year ended December 31, 2004, was as follows:
Balance Additions Reductions Balance One Year
Governmental activities:
Bonds payable:
G.O. revenue bonds $ 2,045,000 $ 19,580,000 $ (2,045,000) $ 19,580,000 $
Special assessment bonds 1,255,000 (1,255,000)
Tax increment bonds 9,815,000 4,260,000 (860,000) 13,215,000 6,150,000
Certificates of indebtedness 1,665,000 (899,000) 766,000 377,000
Capital improvement bonds 3,890,000 3,890,000 120,000
Permanent improvement revolving bonds 11,375,000 (3,695,000) 7,680,000 1,705,000
State aid bonds 2,470,000 (130,000) 2,340,000 135,000
Total bonds payable 28,625,000 27,730,000 (8,884,000) 47,471,000 8,487,000
Compensated absences 347,534 275,127 (263,306) 359,355
Total governmental activities
long-term liabilities $ 28,972,534 $ 28,005,127 $ (9,147,306) $ 47,830,355 $ 8,487,000
Business-type activities:
Bonds payable:
G.O. revenue bonds $ 9,780,000 $ $ (310,000) $ 9,470,000 $ 320,000
Compensated absences 58,967 50,327 (44,060) 65,234
Total business-type activities
long-term liabilities $ 9,838,967 $ 50,327 $ (354,060) $ 9,535,234 $ 320,000
For the governmental activities, bonds payable can be sununarized in the following categories:
The G.O. revenue bonds were used to construct a 132,000 square foot community center. The bonds are payable from annual
lease payments received by the EDA from the YMCA, operating revenues from the ice arena and fieldhouse, and, if necessary,
a debt service tax levy. These bonds do constitute debt for the purpose of computing statutory debt liruits.
The special assessment bonds are used to finance assessable improvements within the City, including but not limited to
sanitary sewer and water line connections, storm sewer, streets, sidewalks and curb & gutter. The bonds are payable primarily
from special assessments levied against properties benefited by the improvements. In addition, the bonds are general
obligations of the City for which its full faith, credit and taxing powers are pledged without limitation as to rate or amount.
The tax increment bonds are used to finance land acquisition and other public costs to facilitate development in the City's tax
increment district. The bonds are payable from tax increment revenues generated by existing and new development with the
district. In addition, the bonds are general obligations of the City for which its full faith, credit and taxing powers are pledged
without limitation as to rate or amount.
The certificates of indebtedness are used to finance the purchase of capital equipment. The certificates are general obligations
of the City for which it pledges its full faith, credit and taxing powers to the payment of principal and interest on the
certificates.
The capital improvement bonds were used to purchase the 30,000 square foot public works building from the EDA and to
finance the construction of a new fire station. The bonds are general obligations of the City for which it pledges its full faith,
credit and taxing powers to the payment of principal and interest on the certificates.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
The permanent improvement revolving bonds are used to finance assessable improvements within the City, including but not
limited to sanitary sewer and water line connections, storm sewer, streets, sidewalks and curb & gutter. The bonds are payable
primarily from special assessments levied against properties benefited by the improvements. In addition, the bonds are general
obligations of the City for which its full faith, credit and taxing powers are pledged without limitation as to rate or amount.
The state aid bonds were used to finance the Municipal State Aid (MSA) eligible costs of the Andover Boulevard project. The
bonds are payable entirely from state-aid received by the City from construction and maintenance of the state aid street system.
The City has pledged an amount of money from its account in the state-aid street fund sufficient to pay the principal and
interest of the bonds. In addition, the bonds are general obligations of the City for which its full faith, credit and taxing powers
are pledged without limitation as to rate or amount.
For the govemmental activities, compensated absences are generally liquidated through the General Fund.
For the business-type activities, the G.O. revenue bonds are being used to finance the construction of various water system
improvements within the City. The bonds are payable from net revenues of the water system and are general obligations of the City
for which its full faith, credit and taxing powers are pledged.
ADVANCE REFUNDING
On March 16, 2004, the City placed funds in trust with escrow agent to advance refund the 2005 thmugh 2016 maturities
aggregating $2,045,000 in principal of the City's 1997 Public Project Revenue Bonds with an average interest rate of 5.73%, dated
September I, 1997. The City's net contribution of $2,145,864 (after payment of $44,136 in costs of the advance refunding) were
used to purchase U.S. Government Securities. Those securities were deposited in an irrevocable trust with the escrow agent to
provide for all future debt service payments on the 1997 Public Project Revenue Bonds. As a result, the 1997 Public Project
Revenue Bonds are considered to be defeased and the liability for those bonds has been removed from the general long-term debt
account group.
The City advance refunded the 1997 Public Project Revenue Bonds to reduce its total debt service payments over the next twelve
years by $282,287 and to obtain an economic gain (difference between the present value of the debt service payments on the old
debt and new debt) of $244,276.
CROSSOVER REFUNDING
On March 16, 2004, the City issued $4,260,000 in. General Obligation Tax Increment Refunding Bonds, Series 2004B with an
average interest rate of 2.78% to advance refund $4,260,000 of outstanding 1995D Series Bonds with an average interest rate of
5.35%. The net proceeds of $4,267,904 were used to purchase U.S. Government Securities. Those securities were deposited in an
irrevocable trust with an escrow agent to provide for the interest on the refunding bonds before the crossover date and called
principal on the. refunded bonds on February 1,2005.
The City advance refunded the 1995D Tax Increment Bonds to reduce its total debt service payments over the next eight years by
$427,273 and to obtain an economic gain (difference between the present value of the debt service payments on the old and new
debt) of$370,143.
The City is responsible for the debt service of the refunded bonds through the crossover date (February 1,2005) and the debt service
of the refunding bonds after the crossover date. The debt service of the refunding bonds before the crossover date is payable from
the escrow account. Assets held with the escrow agent total $4,189,429 at December 31,2004.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
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The financial statements present each bond issue and the escrow account assets pursuant to GASB No.7. The effect on the
financial statements is to report greater debt than, in substance, the City will be responsible for paying.
Refunded Refunding Debt Service Commitment
Payment Bonds Bonds Escrow
Date Total Total Account City
8/1/2004 $ 118,175 $ 42,422 $ 42,422 $ 118,175
2/1/2005 4,643,175 56,563 4,231,563 468,175
8/1 /2005 56,563 56,563
2/1/2006 536,562 536,562
8/1/2006 51,763 51,763
2/1/2007 541,763 541,763
8/1/2007 46,862 46,862
2/1/2008 551,863 551,863
8/1/2008 40,550 40,550
2/1/2009 560,550 560,550
8/1/2009 34,050 34,050
2/1/2010 564,050 564,050
8/1/2010 26,762 26,762
2/1/2011 591,763 591,763
8/1/2011 18,287 18,287
2/1/2012 598,288 598,288
8/1/2012 9,587 9,587
2/1/2013 599,588 599,588
$4,761,350 $ 4,927,836 $ 4,273,985 $ 5,415,201
Note 7 LEGAL DEBT MARGIN
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The City is subject to a statutory limitation by the State of Minnesota for bonded indebtedness payable principally from property taxes.
The City of Andover's legal debt margin for 2004 and 2003 is computed as follows:
December 31,
2004 2003
Estimated taxable market value $2,342,977,200 $1,966,284,300
Debt limit (2% of market value) 46,859,544 39,325,686
Amount of debt applicable to debt limit:
Total bonded debt $ 56,941,000 $ 38,405,000
Less: Nonapplicable debt
G.O. water revenue bonds (9,470,000) (9,780,000)
Special assessment bonds (1,255,000)
Tax increment bonds (13,215,000) (9,815,000)
Permanent improvement revolving bonds (7,680,000) (11,375,000)
State aid bonds (2,340,000) (2,470,000)
Less: Cash and investments in related
debt service funds (815,322) (82,515)
Total debt applicable to debt limit 23,420,678 3,627,485
Legal debt margin $ 23,438,866 $ 35,698,201
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Note 8
DEFINED BENEFIT PENSION PLANS - STATEWIDE
A. PLAN DESCRIPTION
All full-time and certain part-time employees of the City of Andover are covered by defined benefit plans administered by the
Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees Retirement Fund
(PERF) and the Public Employees Police and Fire Fund (pEPFF), which are cost-sharing, multiple-employer retirement plans.
These plans are established and admiuistered in accordance with Minnesota Statute, Chapters 353 and 356.
PERF members belong to either the Coo.rdinated Plan or the Basic Plan. Coordinated Plan members are covered by Social
Security and Basic Plan members are not. All new members must participate in the Coordinated Plan. All police officers,
firefighters and peace officers who qualify for membership by statute are covered by the PEPFF.
PERA provides retiremel)t benefits as well as disability benefits to members, and benefits to survivors upon death of eligible
members. Benefits are established by State Statute, and vest after three years of credited service. The defined retirement
benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of
credit at termination of service.
Two methods are used to compute benefits for PERF's Coordinated and Basic Plan members. The retiring member receives
the higher of a step-rate benefit accrual formula (Method I) or a level accrual formula (Method 2). Under Method I, the
annuity accrual rate for a Basic Plan member is 2.2% of average salary for each of the first 10 years of service and 2.7% for
each remaining year. The annuity accrual rate for a Coordinated Plan member is 1.2% of average salary for each of the first 10
years and 1.7% for each remaining year. Under Method 2, the annuity accrual rate is 2.7% of average salary for Basic Plan
members and 1.7% for Coordinated Plan members for each year of service. For PEPFF members, the annuity accrual rate is
3.0% for each year of service. For all PEPFF and PERF members hired prior to July I, 1989 whose annuity is calculated using
Method I, a full annuity is available when age plus years of service equal 90. Normal retirement age is 55 for PEPFF members
and 65 for Basic and Coordinated members hired prior to July I, 1989. Normal retirement age is the age for unreduced Social
Security benefits capped at 66 for Coordinated members hired on or after July I, 1989. A reduced retirement annuity is also
available to eligible members seeking early retirement.
There are different types of annuities available to members upon retirement. A single-life annuity is a lifetime annuity that
ceases upon the death of the retiree - no survivor annuity is payable. There are also various types of joint and survivor annuity
options available which will be payable over joint lives. Members may also leave their contributions in the fund upon
termination of public service in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available
at any time to members who leave public service, but before retirement benefits begin.
The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan
participants. Vested, terminated employees who are entitled to benefits but are not receiving them yet are bound by the
provisions in effect at the time they last terminated their public service.
PERA issues a publicly available financial report thai includes financial statements and required supplementary information for
PERF and PEPFF. That report may be obtained on the web at mnpera.com, by writing to PERA, 60 Empire Drive #200, St.
Paul, Minnesota, 55103-1855 or by calling (651) 296-7460 or 1-800-652-9026.
B. FUNDING POLICY
Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. These statutes are established and
amended by the state legislature. The City makes annual contributions to the pension plans equal to the amount required by
state statutes. PERF Basic Plan members and Coordinated Plan members are required to contribute 9.10% and 5.10%,
respectively, of their annual covered salary. PEPFF members are required to contribute 6.20% of their annual covered salary.
The City of Andover is required to contribute the following percentages of annual covered payroll: 11.78% for Basic Plan
PERF members, 5.53% for Coordinated Plan PERF members, and 9.300/0 for PEPFF members. The City's contributions to the
Public Employees Retirement Fund for the years ending December 31, 2004, 2003 and 2002 were$155,794, $148,660 and
$144,981, respectively. The City's contributions to the Public Employees Police and Fire Fund for the years ending December
31, 2004, 2003 and 2002 were $11,848, $10,137 and $6,381, respectively. The City's contributions were equal to the
contractually required contributions for each year as set by state statute.
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
C. DEFINED CONTRIBUTION LUMP SUM SERVICE PENSION PLAN - VOLUNTEER FIREFIGHTERS RELIEF
ASSOCIATION
PLAN DESCRIPTION
Members of the City's volunteer fire department are members of the Andover Firefighters' Relief Association. The
Association is the administrator of a single-employer defined contribution plan available to firefighters that was established
October 9, 1979 and operates under the provisions of Minnesota Statutes Section 424A. It is governed by a board of six
members elected by the members of the Association for three-year terms. The City's Mayor, City Clerk and Fire Chief are ex-
officio members of the Board of Trustees.
The Association provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of
eligible members.
1. Twenty- Year Service Pension - In order to be entitled to a pension benefit, a firefighter must have completed a
miuimum of five years of service with the Department and five years membership in the Association and attain the
age of 50 years. The firefighter will then be 40% vested. This percentage increases 4% per year until the twentieth
year when 100% vesting will occur. Because this is a defined contribution plan, the amount of the retirement benefit
is not predetermined, but rather is based on the individual member's allocable portion of contributions made during
the participation period.
2. Deferred Pension - If the retired or terruinated member has not attained age 50 years and is otherwise eligible for the
pension benefit, the balance of the member's account will be credited with earned interest at the rate perruitted by
Minnesota Statutes Section 424.A02, Subd.7.
3. Disability Benefit - If a member of the Association becomes totally and permanently disabled due to injury,
disability, sickness or dismemberment as a result of performance of duty, a disability payment will be made after one
hundred days of disability.
4. Death Benefit - In the event of death of an active member or deferred pensioner, the member's individual account
balance will be paid to the surviving spouse, surviving children or the estate of the member after approval by the
Board.
The Association issues a publicly available financial report that includes financial statements and required supplementary
information. That report may be obtained by writing to Andover Firefighters' Relief Association, 13875 Crosstown
Boulevard, Andover, Minnesota 55304.
FUNDING POLICY
The State of Minnesota contributes amortization aid, or two percent fire aid, in accordance with state statute requirements.
Plan members are not required to contribute to the plan. The state legislature may amend contribution requirements of the City
and State. The City is allowed to make voluntary contributions of other public funds pursuant to Minnesota Statutes Chapter
69. Contributions for the last three years are as follows:
Year
Ending City State Total
12/31/2002 $ 43,750 $ 98,400 $ 142,150
12/31/2003 42,500 122,867 165,367
12/31/2004 45,000 160,651 205,651
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Note 9
INTERFUND RECEIV ABLES/PA YABLES. LOANS AND TRANSFERS
Fund
Individual fund interfund receivable and payable balances at December 31,2004 are as follows:
Payable
Governmental Funds:
Major Funds:
General Fund
Water Trunk CPF
Permanent Improvement Revolving CPF
Nonmajor Governmental Funds
Total governmental funds
Receivable
$ 25,000
120,000
125,000
$ 270,000
$
270,000
$ 270,000
Interfund receivables and payables are representative of lendinglborrowing arrangements to cover deficit cash balances at the end of the
fiscal year.
Interfund transfers:
Fund
Governmental Funds:
Major Funds:
General Fund
G.O. PIR Bonds 2000B CPF
Water Trunk CPF
Road & Bridge CPF
Community Center Project CPF
Permanent Improvement Revolving CPF
Nonmajor Funds
Total Governmental Funds
Proprietary Funds:
Water
Sewer
Storm Sewer
Total Proprietary Funds
Total
Transfer In
$ 299,000
2,790,826
441,850
4,998,289
8,529,965
739,438
739,438
$ 9,269,403
Transfer Out
$
1,300,904
430,096
1,316,456
3,990,826
1,177,121
8,215,403
582,000
467,000
5,000
1,054,000
$ 9,269,403
Interfund transfers allow the City to allocate financial resources to the funds that receive benefit from services provided by another fund.
Most of the City's interfund transfers fall under that category. Non-routine transfers include a one-time transfer of$I,316,456 from the
Community Center Project CPF to the Building Fund CPF for reimbursement of prior year expenditures associated with the cornmunity
center project funded by the Building Fund CPF.
Additionally, computer service fees paid by the Water and Sewer Enterprise Funds to the General Fund have been reclassified as
transfers on the Government-Wide Statement of Activities as follows:
Transfer In
Governmental Activities
$
Business-Type Activities
Total
$
22,000
22,000
Transfer Out
$
$
22,000
22,000
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
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Note 10 TAX INCREMENT DISTRICTS
The City of Andover is the administering authority for the following tax increment finance districts:
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1. Name of District:
Type of District:
Authorizing Law:
Established:
Duration of District:
Original net tax capacity:
Current net tax capacity:
Andover Redevelopment District 1-1
Redevelopment
M.S. Section 472
1986
Through 2012
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$ 4,607
212,162
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Captured net tax capacity - retained by the City
2. Name of District:
Type of District:
Authorizing Law:
Established:
Duration of District:
Original net tax capacity:
Current net tax capacity:
$
207,555
Andover Redevelopment District 1-2
Redevelopment
M.S. Section 472
1986
Through 2012
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$ 56,703
1,101,101
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Captured net tax capacity - retained by the City $ 1,044,398
Total District Bonds issued $ 19,250,000
Amount redeemed (6,035,000)
Bonds outstanding December 31, 2004 $ 13,215,000
3. Name of District:
Type of District:
Authorizing Law:
Established:
Duration of District:
Original net tax capacity:
Current net tax capacity:
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Tax Increment Financing District 1-3
(Farmstead Project)
Redevelopment
M.S. Section 469
1997
Through 2024
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$ 7,314
139,824
Captured net tax capacity - retained by the City
$
132,510
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Note 11 DEFICIT FUND BALANCES/RETAINED EARNINGS
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The City has deficit fund balances at December 31,2004 as follows:
Amount
Special Revenue Funds:
LRRWMO
Capital Projects Funds:
Unfinanced
Storm Sewer Project
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5,029
118,859
111,301
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Note 12
CONTINGENCIES
A. RISK MANAGEMENT
The City is exposed to various risks ofloss related to torts, theft of, damage to and destruction of assets; errors and omissions;
injuries to employees; and natural disasters. The City participates in the League of Minnesota Cities Insurance Trust (LMCIT),
a public entity risk pool for its general property and casualty, workers' compensation, and other miscellaneous insurance
coverages.
Workers compensation coverage is provided through a pooled self-insurance program through the LMCIT. The City pays an
annual premium to LMCIT. The City is subject to supplemental assessments if deemed necessary by the LMCIT. The LMClT
reinsures thmugh Workers Compensation Reinsurance Association (WCRA) as required by law. For workers compensation,
the City enrolls with a state-certified managed care organization to receive a 5% premium credit towards the cost of coverage.
The City also has a $500 deductible per occurrence to further decrease the cost of coverage. Final premiums are determined
after an audit of payroll subsequent to the close of the agreement year and are subject to revisions in rates, payrolls and
experience modification. The amount of premium adjustment, if any, is considered immaterial and not recorded until received
or paid.
Property, casualty, and automobile insurance coverage are provided through a pooled self-insurance program through the
LMCIT. The City pays an annual premium to the LMCIT. The LMCIT reinsures through commercial companies for claims in
excess of various amounts. The City retains risk for the deductible portions. These deductibles are considered immaterial to
the financial statements.
The City continues to carry commercial insurance for all other risks of loss, including employee health and disability
insurance.
There were no significant reductions in insurance from the previous year or settlements in excess of insurance coverage for any
of the past three fiscal years.
B. LITIGATION
The City attomey has indicated that existing and pending lawsuits, claims and other actions in which the City is a defendant
are either covered by insurance; of an immaterial amount; or, in the judgment of the City attorney, remotely recoverable by
plaintiffs, with the exception of one lawsuit related to development activities. The outcome of the lawsuit cannot be
determined at this time, an unfavorable outcome would be between $0 and $350,000.
C. FEDERAL AND STATE FUNDS
The City receives financial assistance from federal and state governmental agencies in the form of grants. The disbursement of
funds received under these programs generally requires compliance with the terms and conditions specified in the grant
agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a
liability of the applicable fund. However, in the opinion of management, any such disallowed claims will not have a material
effect on any of the financial statements of the individual fund types included herein or on the overall financial position of the
City at December 31, 2004.
D. TAX INCREMENT DISTRICTS
The City's tax increment districts are subject to review by the State of Minnesota Office of the State Auditor (OSA). Any
disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that
they are not aware of any instances of noncompliance that would have a material effect on the financial statements.
Note 13
DEFERRED AD VALOREM TAX LEVIES - BONDED DEBT
General Obligation bond issues sold by the City are financed by ad valorem tax levies and special assessment bond issues sold by the
City are partially financed by ad valorem tax levies in addition to special assessments levied against the benefiting properties. When a
bond issue to be financed partially or completely by ad valorem tax levies is sold, specific annual amounts of such tax levies are stated in
the bond resolution and the County Auditor is notified and instructed to levy these taxes over the appropriate years. The future tax levies
67
CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
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are subject to cancellation when and if the City has provided alternative sources of financing. The City Council is required to levy any
additional taxes found necessary for full payment of principal and interest.
These future scheduled tax levies are not shown as assets in the accompanying financial statements at December 31, 2004. Future
scheduled tax levies for all bonds outstanding at December 31,2004 totaled $38,660,109.
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DESIGNATIONS AND RESERVATIONS OF FUND EOUlTY
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Fund equities are classified as follows to reflect liruitations and restrictions of the respective funds:
Governmental Funds:
Major Funds:
General Fund
Reserved for prepaid items
Reserved for inventory
Designated for legal defense
Designated for snow emergency
Designated for facility management
Designated for economic development
Designated for information technology
Designated for working cash flow
G.O. TIP Refunding Bonds 2004B DSF
Reserved for debt service
Water Trunk CPF
Designated for projects
Road & Bridge CPF
Designated for projects
Community Center Project CPF
Reserved for projects
Permanent Improvement Revolving CPF
Reserved for interfund loan
Designated for projects
Nonmajor Funds
Reserved for economic development
Reserved for debt service
Reserved for projects
Designated for working cash flow
Designated for projects
Designated for equipment
Total Governmental Funds
Proprietary Funds:
Water
Reserved for projects
Total
2004
$ 3,239 $
82,347
150,000
50,000
50,000
100,000
50,000
2,816,979
4,228,387
2,093,346
2,108,697
7,056,233
5,779,637
35,783
1,705,959
237,457
654,403
5,977,992
526,416
33,706,875
$ 33,706,875
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84,527
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1,817,697
2,724,033
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150,000
7,031,851
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1,557,536
459,339
74,278
3,526,367
731,806
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20,665,934
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$ 21,103,01l
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CITY OF ANDOVER, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2004
Note 15
POST EMPLOYMENT BENEFITS
The City provides the ability for employees to maintain insurance coverage with the City after retirement. The retired employee is
responsible for 100% of the cost. The employee has the option of taking of payout of sick leave or have the monies deposited in a
separate medical premium account to be used towards insurance premiums.
Note 16
CONDUIT DEBT OBLIGATION
Conduit debt obligations are certain limited-obligation revenue bonds or similar debt instruments issued for the express purpose of
providing capital financing for a specific third party. The City has issued various revenue bonds to provide funding to private-sector
entities for projects deemed to be in the public interest. Although these bonds bear the narne of the City, the City has no obligation for
such debt beyond the resources provided by related leases or loans. Accordingly, the bonds are not reported as liabilities in the financial
statements of the City.
As of December 31, 2004, the following revenue bonds were outstanding:
Date of Original Outstanding
Project Issue Issue Retired 12/31/2004
Downtown Center 7/15/1997 $ 5,645,000 $ (2,220,000) $ 3,425,000
Downtown Center 7/15/1997 1,250,000 (725,000) 525,000
Presbyterian Homes of Andover, Inc. 12/1/1998 720,000 (432,000) 288,000
Presbyterian Homes of Andover, Inc. 11/1/2003 13,145,000 (211,131) 12,933,869
Total $ 20,760,000 $ (3,588,131) $ 17,171,869
Note 17
RECENTLY ISSUED ACCOUNTING STANDARDS
The Governmental Accounting Standards Boards (GASB) recently approved the following statements which were not implemented for
these financial statements:
Statement No. 40 Deposit and Investment Risk Disclosures-an amendment of GASB Statement No.3. The provisions of this
Statement are effective for financial statements for periods beginning after June 15, 2004.
Statement No. 42 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries. The
provisions of this Statement are effective for fiscal periods beginning after December 15, 2004.
Statement No. 43 Financial Reporting for Post Employment Benefit Plans Other Than Pension Plans. The requirements of this
Statement for OPEB plan reporting are effective one year prior to the effective date of the related Statement # 45 for the employer
(single-employer plan) or for the largest participating employer in the plan (multiple-employer plan).
Statement No. 44 Economic Condition Reporting: The Statistical Section - an amendment to NCGA Statement J. The provisions
of this Statement are effective for statistical sections prepared for periods beginning after June 15,2005.
Statement No. 45 Accounting and Financial Reporting by Employers for Post Employment Benefits Other Than Pension Plans.
Implementation is required in three phases based on a government's total annual revenues in the first fiscal year ending after June
15, 1999. This Statement is effective for periods beginning after December 15,2006, for phase I governments (those with total
annual revenues of $100 million or more); after December 15,2007, for phase 2 governments (those with total annual revenues of
$10 million or more but less than $100 million); and after December 15,2008, for phase 3 governments (those with total annual
revenues ofless than $10 million). Early implementation is encouraged.
The effect these standards may have on future financial statements is not deterruinable at this time.
69
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REQUIRED SUPPLEMENTARY INFORMATION
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CITY OF ANDOVER, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10 ~
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND
For The Year Ended December 31,2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
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Variance with
Final Budget- C
Budgeted Amounts Positive 2003
Original Final Actual (Negative) Actual
Revenues: ~
General property taxes $ 4,459,238 $ 4,459,238 $ 4,541,227 $ 81,989 $ 4,286,838
Licenses and permits 571,295 571,295 674,008 102,713 551,385
Intergovernmental 565,529 624,930 585,037 (39,893) 508,054
Charges for services 626,520 626,520 798,795 172,275 647,813 E
Fines 84,000 84,000 79,450 (4,550) 68,686
Investment income 55,049 55,049 58,309 3,260 (6,407)
Miscellaneous 238,600 238,600 261,152 22,552 226,868
Total revenues 6,600,231 6,659,632 6,997,978 338,346 6,283,237 ~
Expenditures:
Current: C
General govemment:
Mayor and City council 93,559 93,559 90,304 3,255 91,883
Newsletter 27,500 27,500 16,484 11,016 21,674
City clerk 124,883 124,883 124,781 102 129,195 E
Administration 125,797 125,797 125,536 261 127,725
Human resources 52,731 52,731 52,624 107 49,490
Financial administration 250,596 250,596 250,251 345 246,526
Elections 31,722 31,722 35,030 (3,308) 11,430 C
Assessing 117,000 117,000 110,890 6,110 106,933
Legal 139,254 139,254 147,907 (8,653) 146,365
Planning and zoning 287,599 289,599 268,908 20,691 262,461
Information systems 129,099 129,099 128,191 908 131,096 ~
Facility management 335,459 335,459 302,030 33,429 267,057
Engineering 360,462 355,462 343,697 11,765 323,479
Total general government 2,075,661 2,072,661 1,996,633 76,028 1,915,314 ~
Public safety:
Police 1,500,424 1,500,424 1,500,424 1,421,312
Fire protection 772,680 832,081 821,823 10,258 769,143 C
Protective inspection 392,133 392,133 389,772 2,361 426,219
Civil defense 10,251 10,251 10,159 92 6,655
Auimal control 6,650 6,650 7,869 (1,219) 8,662
Total public safety 2,682,138 2,741,539 2,730,047 11,492 2,631,991 ~
Public works:
Streets and highways 454,938 454,938 406,285 48,653 313,691 ~
Snow and ice removal 467,928 467,928 372,297 95,631 483,288
Street lighting 173,675 173,675 173,535 140 174,704
Street signs 115,609 115,609 113,840 1,769 115,205
Traffic signals 19,800 19,800 19,880 (80) 21,690 ~
Total public works 1,231,950 1,231,950 1,085,837 146,113 1,108,578
Sanitation: ~
Storm sewers 50,443
Tree preservation and weed control 38,315 38,315 26,732 11,583 30,458
Total sanitation $ 38,315 $ 38,315 $ 26,732 $ 11 ,583 $ 80,901 ~
(Continued)
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I REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARYCOMPAroSONSCHEDULE-GENERALFUND (Continued)
For The Year Ended December 31, 2004
I With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
I Final Budget-
Budgeted Amounts Positive 2003
Original Final Actual (Negative) Actual
I Expenditures:
Current: (continued)
Parks and recreation $ 613,528 $ 613,528 $ 612,147 $ 1,381 $ 574,719
I Recycling 112,554 115,754 114,052 1,702 114,784
UnaIlocated 22,000 22,000 21,992 8 25,865
I Total current 6,776,146 6,835,747 6,587,440 248,307 6,452,152
Capital outlay
Public works 17,714
I Parks and recreation 24,285
Total capital oulay 41,999
I Total expenditures 6,776,146 6,835,747 6,587,440 248,307 6,494,151
Revenues over (under) expenditures (175,915) (176,115) 410,538 586,653 (210,914)
I Other financing sources (uses):
Transfers in 299,000 299,000 299,000 165,000
Transfers out (196,740) (196,740) (196,740) (190,310)
Proceeds from the sale of capital assets 14,279
I Total other financial sources (uses) 102,260 102,260 299,000 (196,740) (11,031)
Net increase in fund balance $ (73,655) $ (73,855) 709,538 $ 389,913 (221,945)
I Fund balance - January I 2,593,027 2,814,972
Fund balance - December 31 $ 3,302,565 $ 2,593,027
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CITY OF ANDOVER, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
December 31, 2004
Note A
LEGAL COMPLIANCE - BUDGETS
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The General Fund budget is legally adopted on a basis consistent with accounting principles generally accepted in the United States of PI
America. The legal level of budgetary control is at the departrnentallevel for the General Fund. The following is a listing of General ~
Fund departments whose expenditures exceed budget appropriations.
Final Over
Budget Actual Budget
General Fund:
General govemmenl:
Elections $ 31,722 $ 35,030 $ 3,308
Legal 139,254 147,907 8,653
Public safety:
Animal control 6,650 7,869 1,219
Public works:
Traffic signals 19,800 19,880 80
NoteB
MODIFIED APPROACH FOR CITY STREETS AND TRAILS INFRASTRUCTURE CAPITAL ASSETS
In accordance with GASB Statement No. 34, the City is required to account for and report infrastructure capital assets. The City defines
infrastructure as the basic physical assets including the street and trail system; water treatment and distribution system; wastewater
collection system; park and recreation lands and improvement system; storm water conveyance system; and building combined with site
ameuities such as parking and landscape areas used by the City in the conduct of its business. Each major infrastructure can be divided
into subsystems. For example, the street and trail system can be divided into pavement widths, curb type and sidewalk. City owned
streets could further be classified as collector or local. Subsystem detail is not presented in these basic financial statements; however, the
City maintains detailed information on these subsystems.
The City has elected to use the modified approach as defined in GASB Statement No. 34 for infrastructure reporting for its Pavement
Management Program. Under GASB Statement No. 34, eligible infrastructure capital assets are not required to be depreciated under the
following requirements:
I) The City manages the eligible infrastructure capital assets using an asset management system with characteristics of (a) an up
to-date inventory; (2) perform condition assessments and summarize the results using a measurement scale; and (3) estimate
annual amount to maintain and preserve at the established condition assessment level.
2) The City documents that the eligible infrastructure capital assets are being preserved approximately at or above the established
and disclosed condition assessment level.
In fall of 2002, the City conducted a physical condition assessment of the streets and trails constructed since 1974. This assessment will
be performed every three years. Each street and trail segment was assigned a physical condition based on potential defects. An Overall
Condition Index (OCI) was assigned to each street and trail and expressed in a continuous scale from 0 to 100, where 0 is assigned to the
least acceptable physical condition and 100 is assigned the physical characteristics of a new street or trail. The following conditions
were defined:
Condition
Rating
Excellent
Very Good
Good
Fair
Poor
Very Poor
Substandard
86 - 100
71 - 85
56 - 70
41 - 55
26 - 40
11-25
0-10
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CITY OF ANDOVER, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
December 31, 2004
As of December 31, 2002, the City's street and trail system was rated at an OCI index of 82 on the average with detail condition as
follows:
Condition
% of Street
and Trails
Excellent to Good
Fair
Poor to Substandard
88%
7%
5%
The City's streets and trails are constantly deteriorating resulting from the following factors: (I) traffic using the system; (2) the sun's
ultra-violet rays drying out and breaking down the top layer of pavement; (3) utility company/private development trenching operations;
(4) water damage from natural precipitation; and (5) frost heave. The City is continuously taking actions to prolong the life of the
system through short-term maintenance activities such as pothole patching, crack sealing, seal' coating and overlaying. The City
expended $1,017,481 on street and trail maintenance for the year ending December 31, 2004. These expenditures delayed deterioration;
however, the overall condition of the system was not improved through these maintenance expenditures. The City has estimated that the
amount of annual expenditures required to maintain the City's street and trail system at the average OCI rating of good is approximately
$1,000,000.
Maintenance Actual OCI
Year Estimate Expenditures Rating
2002 $ 900,000 $ 1,590,268 82
2003 950,000 956,688 82
2004 1,000,000 1,017,481 82
The City has an on-going street and trail rehabilitation program funded in the Capital Improvement Program that is intended to improve
the condition rating of the City streets and trails. The rehabilitation program is formulated based on the deficiencies identified as a part
of its Pavement Management Program.
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COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
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A Special Revenue Fund is used to account for the proceeds of specific revenue sources that are legally restricted to
expenditures for specified purposes. Revenues 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.
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DEBT SERVICE FUNDS
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A Debt Service Fund accounts for the accumulation of resources for, and the payment of general long-term
principal, interest and other related costs.
CAPITAL PROJECTS FUNDS
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A Capital Projects Fund is 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.
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CITY OF ANDOVER, MINNESOTA
I COMBINING BALANCE SHEET Statement II
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2004
With Comparative Totals For December 31, 2003
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Totals
I Special Debt Capital Nonmajor Govemmental Funds
Revenue Service Projects 2004 2003
Assets
I Cash and investments $ 2,358,219 $ 918,706 $ 5,593,784 $ 8,870,709 $ 6,936,973
Cash and investments with escrow agent 722,665 722,665
Accrued interest 9,740 23,691 25,571 59,002 18,592
Due from other governmental units 21,500 18,616 32,923 73,039 41,582
I Accounts receivable - net 71,173 71,173 47,009
Interfund receivable 20,000
Property taxes receivable:
Unremitted 3,150 22,282 665 26,097 87,117
I Delinquent 350 25,491 25,841 32,657
Special assessments receivable:
Unremitted 1,657 1,657 9,930
Delinquent 880 880 39,681
I Deferred 144,934 235,366 380,300 669,076
Notes receivable 46,157 46,157 15,595
Total assets 2,510,289 1,876,385 5,890,846 10,277,520 7,918,212
I Liabilities, equity and other credits
Liabilities:
I Interfund payable 25,000 245,000 270,000 775,000
Accounts payable 23,163 1,064 24,227 29,805
Contracts payable 389 163,229 163,618 363,464
Due to other governmental units 1,267 6,580 7,847 6,863
I Salaries payable 4,680 4,680 8,371
Interfund loan payable 150,000
Deferred revenue 468,478 170,426 236,246 875,150 1,235,104
Total liabilities 522,977 170,426 652,119 1,345,522 2,568,607
I Equity and other credits:
Fund balance (deficit):
Reserved 35,783 1,705,959 237,457 1,979,199 2,016,875
I Unreserved:
Designated 1,927,381 5,231,430 7,158,811 4,332,451
Undesignated 24,148 (230,160) (206,012) (999,721)
I Total equity and other credits 1,987,312 1,705,959 5,238,727 8,931,998 5,349,605
Total liabilities, equity and other credits $ 2,510,289 $ 1,876,385 $ 5,890,846 $ 10,277,520 $ 7,918,212
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CITY OF ANDOVER, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 12 I
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2004
With Comparative Totals For The Year Ended December 31, 2003 ~
Totals
Special Debt Capital Nonm,gor Governmental Funds E
Revenue Service Projects 2004 2003
Revenues:
General property taxes $ 212,608 $ 907,722 $ 46,287 $ 1,166,617 $ 840,852 ~
Tax increment collections 1,072,852 120,615 1,193,467 1,136,574
Intergovernmental 62,322 134,529 434 197,285 364,916
Special assessments 152,462 40,233 192,695 743,158 ~
Charges for services 590,450 590,450 215,981
Investment income 73,153 17,744 275,342 366,239 119,513
Miscellaneous
Park dedication fees 842,042 842,042 357,483
Connection charges 385,173 385,173 246,773 ~
Other 13,767 50,523 256,266 320,556 185,884
Total revenues 952,300 2,335,832 1,966,392 5,254,524 4,211,134
Expenditures: E
Current:
General government 38,458 136,157 174,615 137,083 m
Public safety 185,911 185,911
Public works 278,137 622,645 900,782 639,157
Parks and recreation 73,213 69,761 142,974 38,359
Economic development 179,322 739,129 918,451 471,172 ~.
Capital outlay:
General government 193,408 193,408
Public safety 12,995 82,808 95,803 21,276
Public works 185,334 215,959 401,293 202,037 ~
Sanitation 3,041
Parks and recreation 50,888 489,851 540,739 697,043
Debt service:
Principal retirement 4,099,000 4,099,000 4,374,000 ~
Interest 961,815 961,815 1,092,782
Paying agent fees 3,987 3,987 2,656
Professional service 57,180 57,180 27,500
Construction/acquisition costs 1,430,111 1,430,111 791,739 ~
Total expenditures 818,347 5,121,982 4,165,740 10,106,069 8,497,845
Revenues over (under) expenditures 133,953 (2,786,150) (2,199,348) (4,851,545) (4,286,711) C
Other financing sources (uses):
Transfers in 520,000 2,957,935 1,520,354 4,998,289 4,775,058
Transfers out (34,000) (54,815) (1,088,306) (1,177,121) (3,125,583) ~
Bonds issued 1,700,000 1,700,000 1,930,000
Refunding bonds issued 2,190,000 2,190,000
Payment to refunded bonds escrow agent (2,145,864) (2,145,864)
Bond premium 8,032 7,502 15,534 5,188 C
Bond discount (11,009) (8,545) (19,554)
Proceeds from sale of capital assets 141,733 2,730,921 2,872,654 796,891
Total other financing sources (uses) 627,733 2,944,279 4,861,926 8,433,938 4,381,554 C
Net increase (decrease) in fund balance 761,686 158,129 2,662,578 3,582,393 94,843
Fund balance - January I 1,225,626 1,547,830 2,576,149 5,349,605 5,254,762 ~
Fund balance - December 31 $ 1,987,312 $ 1,705,959 $ 5,238,727 $ 8,931,998 $ 5,349,605
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NONMAJOR SPECIAL REVENUE FUNDS
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The City of Andover had the following Special Revenue Funds during the year:
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Forestrv - This fund was established to account for the protection of forest resources and the development of control
plans to ensure preservation or restoration of these resources.
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LRRWMO - This fund is used to account for the City's involvement with the Lower Rum River Watershed
Management Organization (LRRWMO).
Drainage and Mapping - This fund accounts for resources necessary to maintain existing maps and developing new
maps and mapping systems for the City.
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EDA General - This furid was established to account for activities designed to promote quality economic
development within in the community.
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Trail and Transportation - This fund is used to account for contributions associated with land development to be
used for constructing and upgrading the City's trail system.
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Right-of-Wav ManagementJUtilitv - This fund is used to account for activity associated with the management of the
public right-of-ways.
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Capital EQuipment Reserve - This fund is used to account for the capital equipment/projects levy and the various
capital expenditures it will be used for.
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Construction Seal Coating - This fund accounts for the contributions associated with land development to be used
for the respective developments first application of crack seal and seal coat.
Community Development Block Grant - This fund accounts for the financial operations of a federal grant for rental
housing rehabilitation.
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Communi tv Center - This fund is used to account 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.
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Charitable Gambling - This fund accounts for the 10% of net profits received from gambling activities by the
Andover Lions and Andover Baseball Association. According to state statute, all expenditures from this fund must
be for police, fire and other emergency or public safety-related services, equipment, and training, excluding pension
obligations.
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CITY OF ANDOVER, MINNESOTA
SUBCOMBINING BALANCE SHEET a
NONMAJOR SPECIAL REVENUE FUNDS
December 31, 2004
With Comparative Totals For December 31, 2003
Drainage a
and EDA Trail and
Forestry LRRWMO Mapping - General Transportation
Assets i
Cash and investments $ 1,431 $ 4,870 $ 44,147 $ 79,716 $ 183,778
Accrued interest - - 167 211 897
Due from other governmental units 21,500 - - - -
Accounts receivable - - - 11,006 -
Property taxes receivable:
Unremitted - 489 - - -
Delinquent - 350 -
Notes receivable - -
Total assets 22,931 5,709 44,314 90,933 184,675
Liabilities and Fund Balance
Liabilities:
Interfund payable 15,000 10,000 - - Accounts payable 1,101 - - 1,114 8,339
Contracts payable - 97 - 292 _
Due to other governmental units 7 33 - 144
Salaries payable 55 258 - 1,195 -
Deferred revenue 350
Total liabilities 16,163 10,738 - 2,745 8,339
Fund balance (deficit):
Reserved for economic development - - - - - a
Unreserved:
Designated for working capital 6,768 - 15,137 88,188 -
Designatedforprojects - - - - 176,336
Designated for equipment - - -
Undesignated - (5,029) 29,177
Total fund balance (deficit) 6,768 (5,029) 44,314 88,188 176,336
Total liabilities and fund balance $ 22,931 $ 5,709 $ 44,314 $ 90,933 $ 184,675 w
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I Statement 13
I Right-of-Way Capital Community Totals
Management! Equipment Construction Development Connnunity Charitable Nonmajor Special Revenue Funds
Utility Reserve Seal Coating Block Grant Center Gambling 2004 2003
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$ 191,685 $ 762,923 $ 557,590 $ 35,979 $ 488,510 $ 7,590 $ 2,358,219 $ 1,658,599
797 3,335 2,451 169 1,713 9,740 5,328
I 21,500 8,659
60,167 71,173 47,009
2,661 3,150 1,970
I 350 399
46,157 46,157
252,649 768,919 560,041 82,305 490,223 7,590 2,510,289 1,721,964
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25,000
I 7,772 4,837 23,163 1,441
389 6,935
102 321 365 295 1,267 1,097
804 2,368 4,680 8,371
I 415,971 46,157 6,000 468,478 478,494
906 8,093 415,971 46,522 13,500 522,977 496,338
I 35,783 35,783
67,587 476,723 654,403 74,278
184,156 242,000 144,070 746,562 401,453
I 518,826 7,590 526,416 731,806
24,148 18,089
251,743 760,826 144,070 35,783 476,723 7,590 1,987,312 1,225,626
I $ 252,649 $ 768,919 $ 560,041 $ 82,305 $ 490,223 $ 7,590 $ 2,510,289 $ 1,721,964
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CITY OF ANDOVER, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES ~
AND CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
For The Year Ended December 31, 2004
With Comparative Totals For The Year Ended December 31, 200, ~
Drainage
and EDA Trail and ~
Forestry LRRWMO Mapping General Transportation
Revenues:
General property tax.. $ $ 27,458 $ $ $
Intergovernmental 13,341 255 ~
Charges for services 3,510 22,968 126,551 177,789
Investment income (532) (480) 1,177 1,425 8,958
MisceHaneous 2,954
Total revenues 16,319 27,233 24,145 130,930 186,747 ~
Expenditures:
Current: ~
General governmenl
Public works 23,160 30,424 7,333 21,491
Parks and recreation
Economic developmenl 165,126
Capital outlay: ~
Public safety
Public works 79,056
Parks and recreation
Total expenditures 23,160 30,424 7,333 165,126 100,547 C
Revenues over (under) expenditure! (6,841) (3,191) 16,812 (34,196) 86,200
Other financing sources (uses): C
Transfers in
Transfers out
Proceeds from sale of capital assets 101,440 ~
Total financing sources (uses) 101,440
Net increase (decrease) in fund balance (6,841) (3,191) 16,812 67,244 86,200
Fund balance (deficit) - January I 13,609 (1,838) 27,502 20,944 90,136 ~
Fund balance (deficit) - December 3 I $ 6,768 $ (5,029) $ 44,314 $ 88,188 $ 176,336
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I Statement 14
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Right-of-Way Capital Community Totals
I ManagemenV Equipment Construction Development Community Charitable Nonmajor Special Revenue Funds
Utility Reserve Seal Coating Block Grant Center Gambling 2004 2003
I $ $ 185,150 $ $ $ $ $ 212,608 $ 89,658
1,737 46,989 62,322 34,191
94,856 135,093 29,683 590,450 215,981
5,330 22,534 12,796 1,692 20,253 73,153 51,903
925 1,298 8,590 13,767 115,125
I 100,186 210,346 147,889 49,979 49,936 8,590 952,300 506,858
I 37,458 1,000 38,458 18,051
56,032 139,697 278,137 184,449
73,213 73,213
I 14,196 179,322 182,038
12,995 12,995 21,276
106,278 185,334 43,864
50,888 50,888
I 56,032 207,619 139,697 14,196 73,213 1,000 818,347 449,678
44,154 2,727 8,192 35,783 (23,277) 7,590 133,953 57,180
I 20,000 500,000 520,000 106,554
(34,000) (34,000) (40,021)
I 40,293 141,733 19,751
26,293 500,000 627,733 86,284
44,154 29,020 8,192 35,783 476,723 7,590 761,686 143,464
I 207,589 731,806 135,878 1,225,626 1,082,162
$ 251,743 $ 760,826 $ 144,070 $ 476,723 $ 7,590 $ 1,987,312 $ 1,225,626
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NONMAJOR DEBT SERVICE FUNDS
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The City's Debt Service Funds account for six types of bonded indebtedness:
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. G.O. Revenue Bonds
. Special Assessment Bonds
. Tax Increment Bonds
. Certificates of Indebtedness
. Capital Improvement Bonds
. Permanent Improvement Revolving Bonds
. State Aid Bonds
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G.O. Revenue Bonds - (EDAPublic Project Revenue Bonds of 1997 and EDA Public Facility Lease Revenue
Bonds 2004) are repaid from annual lease payments from the City, YMCA, Communjty Center operations and
general property tax.
Special Assessment Bonds - (issues 1994C and 1995A) are used to finance assessable improvements within the City
and are repaid primarily from special assessments levied against benefited properties.
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Tax Increment Bonds - (Tax Increment Bonds of 1994B, 1995D, 1999, 2000A and 2003B Refunding) are repaid
primarily from tax increments.
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Certificates of Indebtedness - (G.O. Equipment Certificate of 1999, 2001C Capital Notes, G.O. Equipment
Certificate of 2003 and G.O. Equipment Certificate 2003C) are repaid primarily from general property taxes.
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Capital Improvement Bonds - (G.O. Capital Improvement Bonds 2004A) are repaid primarily from general property
taxes
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Permanent Improvement Revolving (PIR) Bonds - (G.O. PIR Bonds of 2001A and 2003A) are used to finance
assessable improvements within the City and are repaid primarily from special assessments levied against benefited
properties.
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State Aid Bonds - (200lB State Aid Bonds) are used to finance MSA eligible cost for road construction and
improvements. These bonds are repaid from a portion of state aid allotments received by the City.
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CITY OF ANDOVER, MINNESOTA
SUBCOMBINING BALANCE SHEET C
NONMAJOR DEBT SERVICE FUNDS
December 31, 2004
With Comparative Totals For December 31,2003
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TIP G.O. C
Commercial TIP TIP Capital PIR Fund State
Revitalization Bonds Bonds Notes Bonds of Aid Bonds
1995D of 1999 of2000A 2001C 200lA 200IB
Assets C
Cash and investments $ 273,279 $ 132,835 $ 216,285 $ 56,202 $ 32,921 $ 17,352
Cash and investments with escrow agent
Accrued interest 669 625 190 135 71 ~
Due from other governmental units 18,616
Interfund receivable
Property taxes receivable:
Unremitted 2,124 1,446 2,883 8,240 ~
Delinquent 12,495 7,798
Special assessments receivable:
Unremitted
Delinquent C
Deferred 144,934
Total assets 452,117 134,906 219,358 72,240 33,056 17,423
Liabilities and Fund Balance ~
Liabilities:
Interfund payable C
Deferred revenue 157,430 7,798
Total liabilities 157,430 7,798
Fund balance (deficit): ~
Reserved for debt service 294,687 134,906 219,358 64,442 33,056 17,423
Unreserved:
Undesignated ~
Total fund balance (deficit) 294,687 134,906 219,358 64,442 33,056 17,423
Total liabilities and fund balance $ 452,117 $ 134,906 $ 219,358 $ 72,240 $ 33,056 $ 17,423 ~
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I Statement 15
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EDA Public
I G.O. G.O. TlF G.O. Facility Lease G.O. Capital
PIR Fund Refunding Capital Revenue Improvement Totals
Bonds of Bonds Notes Bonds Bonds Nonmajor Debt Service Funds
2003A 2003B 2003C 2004 2004A 2004 2003
I $ 43,213 $ 110,164 $ 4,832 $ 4,645 $ 26,978 $ 918,706 $ 1,455,266
722,665 722,665
I 178 146 21,641 36 23,691 4,121
18,616
20,000
I 2,585 5,004 22,282 84,225
5,198 25,491 32,258
4,218
I 39,541
144,934 544,514
43,391 112,749 15,180 748,951 27,014 1,876,385 2,184,143
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I 20,000
5,198 170,426 616,313
5,198 170,426 636,313
I 43,391 112,749 9,982 748,951 27,014 1,705,959 1,557,536
I (9,706)
43,391 112,749 9,982 748,951 27,014 1,705,959 1,547,830
I $ 43,391 $ 112,749 $ 15,180 $ 748,951 $ 27,014 $.1,876,385 $ V84,143
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CITY OF ANDOVER, MINNESOTA
SUBCOMBlNlNG STATEMENT OF REVENUES, EXPENDITURES ANI:
CHANGES IN FUND BALANCE~
NONMAJOR DEBT SERVICE FUNDS
For The Year Ended December 31. 2004
With Comparative Totals For The Year Ended December 31, 2003
EDA Public
TIF G.O. G.O. TIF Project G.O.
Bonds Improvement Improvement Commercial Revenue Equipment TIF TIF
of 1994B Bonds of Bonds of Revitalization Bonds Certificate Bonds Bonds
Project 1-2 1994C 1995A 1995D of 1997 of 1999 ofI999 of2oooA
Revenues:
Genernl property taxes $ $ $ $ $ $ 297,020 $ $
Tax increment collections 252,120 171,656 342,240
Intergovernmental 17,318 2,793 11,831 23,547
Special assessments 38,256 94,421 19,785
Investment income (2,342) (1,310) (16,710) 1,644 (2,586) (4,212) 3,611 255
Miscellaneous 50,523
Total revenues (2,342) 36,946 128,234 290,867 (2,586) 295,601 187,098 366,042
Expenditures:
Debt service:
Principal retirement 75,000 340,000 915,000 250,000 305,000 140,000 210,000
Interest 2,951 9,531 23,798 242,225 6,100 54,250 150,713
Paying agent fees 652 625 350 345
Professional services 925 3,918
Total expenditures 77,951 351,108 943,341 492,575 311,100 194,250 361,058
Revenues over (mtder) expenditures (80,293) (314,162) (815,107) (201,708) (2,586) (15,499) (7,152) 4,984
Other financing sources (uses):
Transfers in 276,141 664,720 4,651
Transfers out (4,651) (30,054) (20, II 0)
Bonds issued
Reftmding bonds issued
Payment to refunded bonds escrow agent
Bond premium
Bond discount
Total other financing sources (uses) (4,651) 276,141 634,666 4,651 (20,110)
Net increase (decrease) in fWId balance (84,944) (38,021) (180,441) (197,057) (22,696) (15,499) (7,152) 4,984
Fund balance - Iannary I 84,944 38,021 180,441 491,744 22.696 15,499 142.058 214,374
Fund balance - December 31 $ $ $ $ 294,687 $ $ $ 134,906 $ 219,358
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Statement 16
I EDA Public
G.O. G.O. G.O. G.O. TIF G.O. Facility Lease G.O. Capital
' Capital FIR Fund State Equipment PIR Fund Refunding Equipment Revenue Improvement Totals
Notes Bonds of Aid Bonds Certificate Bonds of Bonds Certificate Bonds Bonds Nonmajor Debt Service Funds
2001C 2001A 2001B 2003 2003A 2003B 2003C 2004 2004A 2004 2003
$ 233,332 $ - $ - $ 215,456 $ _ $ - $ 161,914 $ - $ - $ 907,722 $ 705,285
306,836 1,072,852 991,980
2,364 52,273 1,820 21,147 1,436 134,529 330,187
- - - - - - - - - 152,462 263,270
(2,661) 1,561 (76) (5,052) 1,418 (786) 1,332 26,381 17,277 17,744 12,576
- - - - - - - - - 50,523 -
233,035 1,561 52,197 212,224 1,418 327,197 164,682 26,381 17,277 2,335,832 2,303,298
240,000 955,000 130,000 200,000 - 185,000 154,000 _ - 4,099,000 4,374,000
23,518 134,939 106,788 2,518 115,389 39,457 5,700 43,938 961,815 1,092,782
403 403 403 - 403 403 - - - 3,987 2,656
- 52,337 57,180 27,500
263,921 1,090,342 237,191 202,518 115,792 224,860 159,700 - 96,275 5,121,982 5,496,938
30,886 (1,088,781) 184,994 9,706 (114,374) 102,337 4,982 26,381 (78,998) (2,786,150) (3,193,640)
20,000 1,090,000 - - 110,000 - 5,000 722,570 64,853 2,957,935 3,432,296
- - - - - - - - - (54,815) (1,836,900)
- - 1,530,000
2,190,000 2,190,000
(2,145,864) (2,145,864)
- - - - - - - - 8,032 8,032 5,188
(11,009) (11,009)
20,000 1,090,000 - - 110,000 - 5,000 722,570 106,012 2,944,279 3,130,584
(10,886) 1,219 (184,994) 9,706 (4,374) 102,337 9,982 748,951 27,014 158,129 (63,056)
75,328 31,837 202,417 (9,706) 47,765 10,412 - - - 1,547,830 1,610,886
$ 64,442 $ 33,056 $ 17,423 $ $ 43,391 $ 112,749 $ 9,982 $ 748,951 $ 27,014 $1,705,959 $ 1,547,830
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NONMAJOR CAPITAL PROJECT FUNDS
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The City of Andover had the following Capital Projects Funds during the year:
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Storm Sewer Proiect - This fund was established to account for storm sewer fees and improvements as part of
development and ongoing maintenance.
Sewer Trunk - This fund was established to account for access fees and sanitary sewer improvements.
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Unfinanced - This fund was established to account for projects that have been intemally financed by the City where
it is not practical to issue bonds to finance.
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Tax Increment Proiects - This fund was established to account for activities in TIF districts 1-1, 1-2 and all TIF land
sales and expenditures to reach the goals of the TIF district plans.
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Park Dedication - This fund was established to account for contributions associated with land development to be
used for constructing and upgrading the City's park system.
Building Fund - This fund was established to account for miscellaneous building improvements for all facilities.
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Capital Notes 2003C - This fund was established to account for the purchase of capital equipment that was financed
through the issuance of capital notes.
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Fire Station #3 - This fund was established to account for the construction of a fire station with the use of bond
proceeds.
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State Aid Bonds 2001B - This fund was established to account for the construction and maintenance of various
MSA eligible projects.
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CITY OF ANDOVER, MINNESOTA
SUBCOMBINING BALANCE SHEET C
NONMAJOR CAPITAL PROJECTS FUNDS
December 3 I, 2004
Comparative Totals For December 3 I, 200"
Stonn Tax D
Sewer Sewer Increment
Project Trunk Unfinanced Proiects C
Assets
Cash and investments $ 8,699 $ 983,284 $ 5,092 $ 3,765,538
Accrued interest 4,008 16,119
Due from other governmental unib: 31,423 C
Property taxes receivable:
Unremitted
Special assessments receivable
Unremitted 608 1,049 C
Delinquent 880
Deferred 144,760 85,221 5,385
Notes receivable
Total assets 8,699 1,133,540 91,362 3,818,465 C
Liabilities and Fund Balance
Liabilities: C
Interfund payables 120,000 125,000
Accounts payable 383
Contracts payable 3,774 22,156
Due to other governmental uniu 6,580 C
Interfund loan payable
Deferred revenue 145,640 85,221 5,385
Total liabilities 120,000 149,414 210,221 34,504 C
Fund balance (deficit):
Reserved for projects
Unreserved: C
Designated for projects 984, I 26 3,783,961
Undesignated (I 11,301) (I 18,859)
Total fund balance (deficit) (I 11,301) 984,126 (I 18,859) 3,783,961
Total liabilities and fund balance $ 8,699 $ 1,133,540 $ 91,362 $ 3,818,465 C
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Statement 17
Capital Totals
Park Building Notes Fire Nonmajor Capital Projects Funds
Dedication Fund 2003C Station #3 2004 2003
$ 222,209 $ 237,041 $ 49,384 $ 322,537 $ 5,593,784 $ 3,823,108
' 1,226 702 336 3,180 25,571 9,143
1,500 32,923 32,923
665 - - 665 922
- _ 1,657 5,712
880 140
- - 235,366 124,562
15,595
225,600 237,743 49,720 325,717 5,890,846 4,012,105
- - - 245,000 755,000
681 1,064 28,364
137,299 163,229 356,529
I _ _ 6,580 5,766
150,000
236,246 140,297
- - 137,980 652,119 1,435,956
- - 49,720 187,737 237,457 459,339
225,600 237,743 - - 5,231,430 3,124,914
(230,160) (1,008,104)
225,600 237,743 49,720 187,737 5,238,727 2,576,149
$ 225,600 $ 237,743 $ 49,720 $ 325,717 $ 5,890,846 $ 4,012,105
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CITY OF ANDOVER, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND C
CHANGES IN FUND BALANCES
NONMAJORCAPlTAL PROJECTS FUNDS
For The Year Ended December 31, 2004
With Comparative Totals For The Year Ended December 31, 2003 ~
Storm Tax C
Sewer Sewer Increment
Project Trunk Unfinanced Projects
Revenues:
General property taxes $ $ $ $ ~
Tax increment collections 120,615
Intergovernmental
Special assessments 16,959 22,178 1,096
Investment income 39,185 (5,348) 196,527 ~
Miscellaneous
Park dedication fees
Connection charges 385,173
Other 64,378 15,622 ~
Total revenues 505,695 16,830 333,860
Expenditures: C
Current:
General government 9,041
Public safety
Public works 187,144 C
Parks and recreation
Economic development 739,129
Capital outlay:
General government ~
Public safety
Public works
Sanitation
Parks and recreation C
Construction/acquisition costs 164,272
Total expenditures 187,144 9,041 903,401 ~
Revenues over (under) expenditures 318,551 7,789 (569,541)
Other financing sources (uses): ~
Transfers in 407,850 518,618
Transfers out (484,014)
Bonds issued
Bond premium C
Bond discount
Proceeds from sale of capital assets 2,712,325
Total other financing sources (uses) (76,164) 518,618 2,712,325 C
Net increase (decrease) in fund balance 242,387 526,407 2,142,784
Fund balance - January I (111,301) 741,739 (645,266) 1,641,177 C
Fund balance - December 31 $ (111,301) $ 984,126 $ (118,859) $ 3,783,961
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I Capital State Totals
Park Building Notes Fire Aid Bonds Nonmaior Capital Projects Funds
Dedication Fund 2003C Station #3 200lB 2004 2003
I $ 46,287 $ $ $ $ $ 46,287 $ 45,909
120,615 144,594
434 434 538
40,233 479,888
I 9,607 (2,565) 6,439 55,335 (23,838) 275,342 55,034
842,042 842,042 357,483
385,173 246,773
I 18,725 157,541 256,266 70,759
917,095 154,976 6,439 55,335 (23,838) 1,966,392 1,400,978
I 127,116 136,157 119,032
22,715 163,196 185,911
I 435,501 622,645 454,708
69,761 69,761 38,359
739,129 289,134
I 132,466 60,942 193,408
49,580 33,228 82,808
215,959 215,959 158,173
I 3,041
463,207 26,644 489,851 697,043
1,265,839 1,430,111 791,739
I 532,968 259,582 375,840 1,462,263 435,501 4,165,740 2,551,229
384,127 (104,606) (369,401) (1,406,928) (459,339) (2,199,348) (1,150,251)
I 593,886 1,520,354 1,236,208
(500,000) (104,292) (1,088,306) (1,248,662)
1,700,000 1,700,000 400,000
I 7,502 7,502
(8,545) (8,545)
18,596 2,730,921 777,140
I (500,000) 593,886 18,596 1,594,665 4,861,926 1,164,686
(115,873) 489,280 (350,805) 187,737 (459,339) 2,662,578 14,435
I 341,473 (251,537) 400,525 459,339 2,576,149 2,561,714
$ 225,600 $ 237,743 $ 49,720 $ 187,737 $ $ 5,238,727 $ 2,576,149
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - FORESTRY Statement 19
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive 2003
Original Final Actual (Negative) Actual
Revenues:
Intergovernmental $ $ $ 13,341 $ 13,341 $ 27,215
Charges for services 6,700 6,700 3,510 (3,190) 4,318
Investment income 200 200 (532) (732) 328
Total revenues 6,900 6,900 16,319 9,419 31,861
Expenditures:
Current:
Public works 9,298 9,298 23,160 (13,862) 31,736
Net increase (decrease) in fund balance $ (2,398) $ (2,398) (6,841) $ 23,281 125
Fund balance (deficit) - January I 13,609 13,484
Fund balance (deficit) - December 31 $ 6,768 $ 13,609
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - LRRWMO Statement 20
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31,2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive 2003
Original Final Actual (Negative) Actual
Revenues:
General property taxes $ 30,000 $ 30,000 $ 27,458 $ (2,542) $ 21,771
Intergovernmental 255 255 256
Investment income 200 200 (480) (680) (576)
Total revenues 30,200 30,200 27,233 (2,967) 21,451
Expenditures:
Current:
Public works 31,466 31,466 30,424 1,042 42,459
Revenues over (under) expenditures (1,266) (1,266) (3,191) (1,925) (21,008)
Other financing sources (uses):
Transfers out (5,007)
Net increase (decrease) in fund balance $ (1,266) $ (1,266) (3,191) $ (1,925) (26,015)
Fund balance (deficit) - January I (1,838) 24,177
Fund balance (deficit) - December 31 $ (5,029) $ (1,838)
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - DRAINAGE AND MAPPING Statement 21
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive 2003
Original Final Actual (Negative) Actual
Revenues:
Charges for services $ 10,500 $ 10,500 $ 22,968 $ 12,468 $ 8,444
Investment income 1,177 1,177 2,048
Total Revenues 10,500 10,500 24,145 13,645 10,492
Expenditures:
Current:
Public works 15,150 15,150 7,333 7,817 12,602
Revenues over (under) expenditures (4,650) (4,650) 16,812 21,462 (2,110)
Other financing sources (uses):
Transfers in 40,057
Net increase (decrease) in fund balance $ (4,650) $ (4,650) 16,812 $ 21,462 37,947
Fund balance (deficit) - January I 27,502 (10,445)
Fund balance (deficit) - December 31 $ 44,314 $ 27,502
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - EDA GENERAL Statement 22
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive 2003
Original Final Actual (Negative) Actual
Revenues:
Charges for services $ 114,490 $ 114,490 $ 126,551 $ 12,061 $ 32,863
Investmentincorne 1,425 1,425
Miscellaneous 2,954 2,954 114,490
Total revenues 114,490 114,490 130,930 16,440 147,353
Expenditures:
Current:
Econoruic development 155,443 155,443 165,126 (9,683) 182,038
Capital outlay:
Economic development 72,000 72,000 72,000
Total expenditures 227,443 227,443 165,126 62,317 182,038
Revenues over (under) expenditures (112,953) (112,953) (34,196) 78,757 (34,685)
Other financing sources (uses):
Transfers in 46,497
Proceeds from sale of capital assets 101,440 101,440 101,440
Total financing sources (uses) 101,440 101,440 101,440 46,497
Net increase (decrease) in fund balance $ (11,513) $ (11,513) 67,244 $ 78,757 11,812
Fund balance (deficit) - January I 20,944 9,132
Fund balance (deficit) - December 31 $ 88,188 $ 20,944
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - TRAIL AND TRANSPORTATION Statement 23
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31,2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive 2003
Original Final Actual (Negative ) Actual
Revenues:
Intergovernmental $ 100,000 $ 100,000 $ $ (100,000) $ 5,925
Charges for services 78,450 78,450 177,789 99,339 79,930
Investment income 1,500 1,500 8,958 7,458 2,997
Total revenues 179,950 179,950 186,747 6,797 88,852
Expenditures:
Current:
Public works 21,491 (21,491) 6,009
Capital outlay:
Public works 225,000 225,000 79,056 145,944 43,864
Total expenditures 225,000 225,000 100,547 124,453 49,873
Net increase (decrease) in fund balance $ (45,050) $ (45,050) 86,200 $ 131,250 38,979
Fund balance (deficit) - January I 90,136 51,157
Fund balance (deficit) - December 31 $ 176,336 $ 90,136
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - RIGHT-OF-WAY MANAGEMENT/UT1LITY Statement 24
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAl
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative) Actual
Revenues:
Charges for services $ 14,250 $ 14,250 $ 94,856 $ 80,606 $ 69,065
Investment income 2,000 2,000 5,330 3,330 7,355
Total revenues 16,250 16,250 100,186 83,936 76,420
Expenditures:
Current:
Public works 65,299 65,299 56,032 9,267 58,425
Revenues over (under) expenditures (49,049) (49,049) 44,154 93,203 17,995
Other financing sources (uses):
Transfers out (10,014)
Net increase (decrease) in fund balance $ (49,049) $ (49,049) 44,154 $ 93,203 7,981
Fund balance (deficit) - January I 207,589 199,608
Fund balance (deficit) - December 31 $ 251,743 $ 207,589
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - CAPITAL EQUIPMENT RESERVE Statement 25 D
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003 ~
Variance with C
Final Budget -
Budgeted Amounts Positive 2003
Original Final Actual (Negative ) Actual
Revenues: C
General property taxes $ 203,200 $ 203,200 $ 185,150 $ (18,050) $ 67,887
Intergovernmental 1,737 1,737 795
Investment income 15,000 15,000 22,534 7,534 19,957 C
Miscellaneous 925 925 635
Total revenues 218,200 218,200 210,346 (7,854) 89,274
Expenditures: C
Current:
General government 37,458 (37,458) 18,051
Capital outlay: C
Public safety 79,000 79,000 12,995 66,005 21,276
Public works 106,278 ( 106,278)
Parks and recreation 50,888 (50,888)
Total expenditures 79,000 79,000 207,619 (128,619) 39,327 ~
Revenues over (under) expenditures 139,200 139,200 2,727 (136,473) 49,947
Other financing sources (uses): ~
Transfers in 20,000 20,000 20,000 20,000
Transfers out (34,000) (34,000) (34,000) (25,000)
Proceeds from the sale of capital assets 40,293 40,293 19,751 ~
Total financing sources (uses) (14,000) (14,000) 26,293 40,293 14,751
Net increase (decrease) in fund balance $ 125,200 $ 125,200 29,020 $ (96,180) 64,698 ~
Fund balance (deficit) - January I 731,806 667,108
Fund balance (deficit) - December 31 $ 760,826 $ 731,806 ~
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - CONSTRUCTION SEAL COATING Statement 26
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative) Actual
Revenues:
Charges for services $ 208,124 $ 208,124 $ 135,093 $ (73,031) $ 21,361
Investment income 10,000 10,000 12,796 2,796 19,794
Total revenues 218,124 218,124 147,889 (70,235) 41,155
Expenditures:
Current:
Public works 208,124 208,124 139,697 68,427 33,218
Net increase (decrease) in fund balance $ 426,248 $ 426,248 8,192 $ (1,808) 7,937
Fund balance (deficit) - January I 135,878 127,941
Fund balance (deficit) - December 31 $ 144,070 $ 135,878
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - COMMUNITY DEVELOPMENT BLOCK GRANT
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
D
Statement 27
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Budgeted Amounts
Original Final
Revenues:
Intergovernmental
Investment income
Miscellaneous
$
$
Total revenues
Expenditures:
Current:
Economic Development
Net increase (decrease) in fund balance
$
$
Fund balance (deficit) - January I
Fund balance (deficit) - December 31
106
Variance with
Final Budget -
Positive
Actual (Negative ) Actual
$ 46,989 $ 46,989 $
1,692 1,692
1,298 1,298
49,979 49,979
14,196
(14,196)
64,175
35,783
$
$
35,783
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - COMMUNITY CENTER Statement 28
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31,2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative ) Actual
Revenues:
Charges for services $ $ $ 29,683 $ 29,683 $
Investment income 20,253 20,253
Total revenues 49,936 49,936
Expenditures:
Current:
Parks and recreation 73,213 (73,213)
Revenue over (under) expenditures (23,277) (23,277)
Other financing sources (uses)
Transfers in 500,000 500,000
Net increase (decrease) in fund balance $ $ 476,723 $ 476,723
Fund balance (deficit) - January I
Fund balance (deficit) - December 31 $ 476,723 $
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CITY OF ANDOVER, MINNESOTA
SPECIAL REVENUE FUND - CHARITABLE GAMBLING
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For The Year Ended December 31, 2004
With Comparative Actual Amounts For The Year Ended December 31, 2003
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Statement 29
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Budgeted Amounts
Original Final
Revenues:
Miscellaneous
$
$
Expenditures:
Current:
General govemment
Net increase (decrease) in fund balance
$
$
Fund balance (deficit) - January I
Fund balance (deficit) - December 31
108
Actual
$
8,590
1,000
7,590
$
7,590
Variance with
Final Budget -
Positive
(Negative)
$
8,590
$
(1,000)
9,590
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INTERNAL SERVICE FUNDS
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Internal Service Funds are used to account for the financing of goods or services provided by one department or
agency to other departments or agencies of the government and to other govemment units, on a cost reimbursement
basis. The City of Andover had the following Intemal Service Funds during the year:
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Central Eauipment Maintenance - This fund accOlmts for the maintenance of the equipment for the City.
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Risk Manag:ement - This fund accounts for the expenditures in payment of insurance deductibles, loss reduction,
safety training and administrative expense.
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CITY OF ANDOVER, MINNESOTA
COMBlNlNG STATEMENT OF NET ASSETS Statement 30
INTERNAL SERVICE FUNDS
December 31, 2004
With Comparative Totals for December 31,2003
Central
Equipment Risk Totals
Maintenance Management 2004 2003
Assets
Current assets:
Cash and cash equivalents $ 126,737 $ 59,421 $ 186,158 $ 198,627
Accrued interest 631 198 829 672
Prepaid items 56,945 56,945 44,580
Inventories - at cost 37,383 37,383 49,905
Total assets 164,751 116,564 281,315 293,784
Liabilities
Current liabilities:
Accounts payable 7,190 500 7,690 4,396
Due to other governmental units 357 18 375 999
Salaries payable 2,795 204 2,999 6,894
Total liabilities 10,342 722 11,064 12,289
Net assets
Unrestricted $ 154,409 $ 115,842 $ 270,251 $ 281,495
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CITY OF ANDOVER, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENSES AND Statement 31
CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
For The Year Ended December 31,2004
With Comparative Totals For The Year Ended December 31, 2003
Central
Equipment Risk Totals
Maintenance Management 2004 2003
Operating revenues:
User charges $ 427,003 $ 219,782 $ 646,785 $ 427,001
Other 520 25,500 26,020 232,859
Total operating revenues 427,523 245,282 672,805 659,860
Operating expenses:
Personal services 181,976 72,433 254,409 224,583
Supplies 170,615 170,615 143,102
Other service charges 94,016 168,264 262,280 252,906
Total operating expenses 446,607 240,697 687,304 620,591
Operating income (loss) (19,084) 4,585 (14,499) 39,269
Nonoperating revenues (expenses):
Investment income 2,795 460 3,255 4,218
Change in net assets (16,289) 5,045 (11,244) 43,487
Net assets - January 1 170,698 11 0,797 281,495 238,008
Net assets - December 31 $ 154,409 $ 115,842 $ 270,251 $ 281,495
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'CITY OF ANDOVER, MINNESOTA
COMBlNlNG STATEMENT OF NET ASSETS Statement 33 ~
FIDUCIARY FUNDS
December 31, 2004
Balance Balance ~
January I, December 31,
2004 Additions Deletions 2004
General Escrow Fund ~
Assets
Cash and investments $ 41,313 $ 1,301 $ (14,625) $ 27,989 ~
Liabilities
Deposits payable 41,313 1,301 (14,625) 27,989
Total liabilities $ 41,313 $ 1,301 $ (14,625) $ 27,989 E
General Al!encv Fund C
Assets
Cash and investments $ 394,383 $ 1,784,938 $ (1,898,750) $ 280,571
Liabilities ~
Accounts payable 489 10,972 (11,461)
Contracts payable 3,620 6,849 (3,621) 6,848
Deposits payable 390,274 1,767,117 (1,883,668) 273,723
Total liabilities $ 394,383 $ 1,784,938 $ (1,898,750) $ 280,571 ~
Total Fiduciarv Funds ~
Assets
Cash and investments $ 435,696 $ 1,786,239 $ (1,913,375) $ 308,560
Liabilities ~
Accounts payable 489 10,972 (11,461)
Contracts payable 3,620 6,849 (3,621) 6,848
Deposits payable 431,587 1,768,418 (1,898,293) 301,712 C
Total liabilities $ 435,696 $ 1,786,239 $ (1,913,375) $ 308,560
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AGENCY FUNDS
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Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals,
private organizations and/or other governmental units. The City of Andover had the following Agency Funds
during the year:
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General Escrow - This fund is used to account for distribution of funds for insurance premiums of retirees.
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General Agencv - This fund is used to account for the collection and distribution of funds relating to development
activities.
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CITY OF ANDOVER, MINNESOTA
COMBlNlNG STATEMENT OF NET ASSETS Statement 33 C
FIDUCIARY FUNDS
December 31, 2004
Balance Balance C
January I, December 31,
2004 Additions Deletions 2004 E
General Escrow Fund
Assets
Cash and investments $ 41,313 $ 1,301 $ (14,625) $ 27,989 ~
Liabilities
Deposits payable 41,313 1,301 (14,625) 27,989
Total liabilities $ 41,313 $ 1,301 $ (14,625) $ 27,989 C
General Agency Fund C
Assets
Cash and investments $ 394,383 $ 1,784,938 $ (1,898,750) $ 280,571
Liabilities ~
Accounts payable 489 10,972 (11,461)
Contracts payable 3,620 6,849 (3,621) 6,848
Deposits payable 390,274 1,767,117 (1,883,668) 273,723
Total liabilities $ 394,383 $ 1,784,938 $ (1,898,750) $ 280,571 ~
Total Fiduciarv Funds ~
Assets
Cash and investments $ 435,696 $ 1,786,239 $ (1,913,375) $ 308,560
Liabilities C
Accounts payable 489 10,972 (11,461)
Contracts payable 3,620 6,849 (3,621) 6,848
Deposits payable 431,587 1,768,418 (1,898,293) 301,712 C
Total liabilities $ 435,696 $ 1,786,239 $ (1,913,375) $ 308,560
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SUPPLEMENTARY FINANCIAL INFORMATION
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CITY OF ANDOVER, MINNESOTA
COMBINED SCHEDULE OF INDEBTEDNESS C
December 31, 2004
Authorized C
Issue Maturity Interest and
Date Date Rate Issue C
GOVERNMENTAL ACTIVITIES:
General Obligation Revenue Bonds:
1997 Public Project Revenue Bonds 9/1/1997 12/1/2016 4.50-5.90% $ 2,350,000 ~
2004 EDA Public Facility Lease Revenue Bonds 4/23/2004 2/1/2034 2.215-5.400% 19,580,000
21,930,000
Special Assessment Bonds: C
1994C G.O. Improvement Bonds 10/1/1 994 2/1/2006 5.05-5.75% 1,140,000
1 995A G.O. Improvement Bonds 7/1/1995 2/1 /2006 4.85-5.30% 2,605,000
Total special assessment bonds 3,745,000
Tax Increment Bonds: C
1994B G.O. Tax Increment Refunding Bonds 5/1/1994 5/1/2004 6.97-7.87% 885,000
1995D Tax Increment Bonds 10/1/1 995 2/1/2013 4.50-5.60% 6,055,000
1999 Tax Increment Bonds 6/1/1999 12/1/2012 4.00-5.00% 1,500,000 C
2000A Tax Increment Bonds 9/1/2000 2/1/2010 6.80-7.10% 2,445,000
2003B G.O. Tax Increment Refunding Bonds 6/1 /2003 8/1/2010 2.00-3.00% 1,530,000
2004B G.O. Tax Increment Refunding Bonds 3/16/2004 8/1/2010 2.00-3.25% 4,260,000
Total tax increment bonds 16,675,000 C
Certificates ofIndebtedness:
1999 G.O. Equipment Certificates 6/1/1 999 2/1/2004 3.70-4.00% 1,050,000
200lC G.O. Capital Notes 6/5/2001 2/1/2006 2.90-3.80% 1,210,000 C
2003 G.O. Equipment Certificates 3/11/2003 6/1/2004 1.50-1.75% 394,000
2003C G.O. Equipment Certificates 12/1 8/2003 12/1/2006 1.50% 400,000
Total certificates of indebtedness 3,054,000
Capital Improvement Bonds C
2004A G.O. Capital Improvement Bonds 3/16/2004 2/1/2017 2.00-3.75% 3,890,000
Permanent Improvement Revolving Bonds: C
2000B Permanent Improvement Revolving Bonds 9/1/2000 2/1/2007 4.20-4.375% 3,350,000
200lA Permanent Improvement Revolving Bonds 6/5/2001 2/1/2007 3.20-4.00% 4,975,000
2003A Permanent Improvement Revolving Bonds 6/1 /2003 2/1/2010 2.00-2.60% 4,580,000 C
Total permanent improvement revolving bonds 12,905,000
State Aid Bonds:
200 1B State Aid Street Bonds 6/5/2001 2/1/2017 2.90-5.00% 2,755,000 C
Total Bonded Indebtedness 64,954,000
Compensated absences 359,355 C
Total governmental activities indebtedness 65,313,355
BUSINESS-TYPE ACTIVITIES: C
General Obligation Revenue Bonds:
2002 G.O. Water Revenue Bonds 5/9/2002 2/1/2023 2.30-5.00% 9,780,000
Compensated absences 65,234 C
Total business-type activities indebtedness 9,845,234
Total City indebtedness $ 75,158,589 C
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I Exhibit I
I Principal Payments
Prior Current Outstanding 2005 Payment
I Years Year 12/31/04 Principal Interest Total
I $ 305,000 $ 2,045,000 $ $ $ $
19,580,000 1,194,167 1,194,167
305,000 2,045,000 19,580,000 1,194,167 1,194,167
I 800,000 340,000
1,690,000 915,000
2,490,000 1,255,000
I 810,000 75,000
1,280,000 250,000 4,525,000 4,525,000 118,175 4,643,175
I 240,000 140,000 1,120,000 1,120,000 24,325 1,144,325
270,000 210,000 1,965,000 305,000 133,475 438,475
185,000 1,345,000 200,000 30,120 230,120
4,260,000 113,125 113,125
I 2,600,000 860,000 13,215,000 6,150,000 419,220 6,569,220
745,000 305,000
I 450,000 240,000 520,000 255,000 14,724 269,724
194,000 200,000
154,000 246,000 122,000 3,741 125,741
1,389,000 899,000 766,000 377,000 18,465 395,465
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3,890,000 120,000 115,968 235,968
I 610,000 2,740,000
920,000 955,000 3,100,000 990,000 100,398 1,090,398
I 4,580,000 715,000 91,755 806,755
1,530,000 3,695,000 7,680,000 1,705,000 192,153 1,897,153
I 285,000 130,000 2,340,000 135,000 102,081 237,081
8,599,000 8,884,000 47,471,000 8,487,000 2,042,054 10,529,054
I 359,355
8,599,000 8,884,000 47,830,355 8,487,000 2,042,054 10,529,054
I 310,000 9,470,000 320,000 421,392 741,392
I 65,234
310,000 9,535,234 320,000 421,392 741,392
I $ 8,599,000 $ 9,194,000 $ 57,365,589 $ 8,807,000 $ 2,463,446 $ 11 ,270,446
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CITY OF ANDOVER, MINNESOTA
SCHEDULE OF TAX CAPACITY RATES AND LEVIES
Exhibit 2
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Taxes Payable
2005 2004
Tax capacity values $ 23,447,444 $ 20,556,104
Captured tax increment value (1,501,234) (1,384,463)
Fiscal disparities - contribution (695,012) (567,147)
Local taxable value 21,251,198 18,604,494
Fiscal disparities - distribution 2,956,709 2,862,334
Adjusted tax capacity $ 24,207,907 $ 21,466,828
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Certified Tax Capacity Certified Tax Capacity
Levy Rate Levy Rate
General Revenue Levy:
General Fund $ 4,831,158 $ 4,850,296
Fire Relief 43,750 43,750
Capital EquipmentIProjects 203,200 203,200
Parks Projects 52,800 50,800
Road and Bridge 679,899 619,611
Pedestrian Trail Maintenance 46,000
Total General Revenue Levy 5,856,807 24.182% 5,767,657 26.651 %
Debt Service Levy:
1999 G.O. Equipment Certificate 326,655
200lC G.O. Capital Note 283,210 276,693
2003 G.O. Equipment Certificate 212,695
2003C G.O. Equipment Certificate 132,030 168,000
2004A G.O. Capital Improvement Bonds 247,766
2004 EDA Public Facility Revenue Bonds 807,000
2005 G.O. Equipment Certificate 200,000
Total Debt Service Levy 1,670,006 6.895% 984,043 4.547%
Lower Rum River Watershed 30,000 0.338% 30,000 0.394%
Total $ 7,556,813 31.415% $ 6,781,700 31.592%
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' SCHEDULE OF DEFERRED TAX LEVIES Exhibit 3
GENERAL OBLIGATION BONDS
December 31, 2004
Taxes Tax Increment Bonds
' Payable 1995D 1999 2000A 2003B 2004B Total
2005 $ 468,175 $ 1,144,325 $ 438,475 $ 230,120 $ 113,125 $ 2,394,220
2006 - - 431,600 236,120 588,325 1,256,045
' 2007 - - 429,025 236,920 588,625 1,254,570
2008 439,787 247,620 592,412 1,279,819
2009 447,275 253,020 594,600 1,294,895
2010 - - 222,633 257,500 2,408,325 2,888,458
' $ 468,175 $ 1,144,325 $ 2,408,795 $ 1,461,300 $ 4,885,412 $ 10,368,007
' Capital EDA Public
Improvement Facility Lease Total
Taxes Certificates of Indebtedness Bonds Revenue Bonds Deferred Tax
Payable 2001C 2003C Total 2004A of2004 Levies
' 2005 $ 269,724 $ 125,741 $ 395,465 $ 235,968 $ 1,194,168 $ 4,219,821
2006 270,035 125,886 395,921 347,418 1,149,102 3,148,486
2007 - - - 347,668 1,144,731 2,746,969
' 2008 _ - - 357,080 908,695 2,545,594
2009 360,580 699,806 2,355,281
2010 - - - 368,418 700,684 3,957,560
2011 - - - 375,143 694,891 1,070,034
2012 - - - 385,993 697,456 1,083,449
2013 390,905 693,534 1,084,439
2014 - - - 404,596 693,171 1,097,767
2015 - - - 417,000 695,221 1,112,221
' 2016 _ _ - 423,050 694,846 1,117,896
2017 427,875 689,947 1,117,822
2018 - - - - 690,822 690,822
' 2019 - - - - 691,346 691,346
2020 690,203 690,203
2021 688,338 688,338
2022 - - - - 690,656 690,656
' 2023 - - - - 687,079 687,079
2024 687,603 687,603
2025 686,950 686,950
2026 - - - - 685,110 685,110
2027 - _ - - 687,100 687,100
2028 687,790 687,790
2029 682,310 682,310
2030 - - - - 685,530 685,530
' 2031 _ _ - - 682,320 682,320
2032 682,680 682,680
2033 - - - - 681,480 681,480
2034 - - - - 1,015,453 1,015,453
' $ 539,759 $ 251,627 $ 791,386 $ 4,841,694 $ 22,659,022 $ 38,660,109
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CITY OF ANDOVER, MINNESOTA
SCHEDULE OF FUND TRANSFERS Exhibit 4 C
December 31, 2004
Transfer Transfer C
In Out
General Fund
Capital Equipment Reserve $ 34,000 $ General Fund Admin AlIocatior ~
Road and Bridge 90,000 General Fund Admin AlIocatior
Water Fund 135,000 General Fund Admin AlIocatior
Sewer Fund 40,000 General Fund Admin AlIocatior
Total General Fund 299,000
Soecial Revenue Funds ~
Capital Equipment Reserve
Sewer Fund 20,000 Capital Equipment Reserve
General Fund 34,000 General Fund Admin AlIocatior ~
20,000 34,000
Community Center
Park Dedication Fund 500,000 Donation to Community Center C
Total Special Revenue Funds 520,000 34,000
Debt Service Funds C
1994B G.O. Tax Increment Bonds
Tax Increment Projects Fund 4,651 Close Fund
I 994C G.O. Improvement Bond ~
Water Trunk Fund 130,894 Debt Service Allocation
Sewer Trunk Fund 130,894 Debt Service Allocation
1995A G.O. Improvement Bond 14,353 Close Fund
276,141
1995A G.O. Improvement Bond C
Water Trunk Fund 332,360 Debt Service Allocation
Sewer Fund 332,360 Debt Service Allocation
Water Trunk Fund 7,850 Close Fund C
Sewer Trunk Fund 7,850 Close Fund
I 994C G.0.1mprovement Bond 14,354 Close Fund
664,720 30,054
1995D G.O. Tax Increment Bonds C
Tax Increment Projects Fund 4,651 Close Fund
2oo0B PIR C
PIR Capital Projects Fund 2,790,826 Debt Service Allocation
200lA P1R
PIR Capital Projects Fund 1,090,000 Debt Service Allocation C
2oo3A P1R
PIR Capital Projects Fund 110,000 Debt Service Allocation
200lC G.O. Capital Note e
Water Fund 13,000 Debt Service Allocation
Sewer Fund 7,000 Debt Service Allocation
20,000
2004 G.O. Capital Note e
Storm Sewer Fund 5,000 Debt Service Allocation
2004 EDA Public Facility Lease Revenue Bond, ~
2004 Lease Revenue Bonds - Community Center $ 722,570 $ Debt Service Reserve
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CITY OF ANDOVER, MINNESOTA
SCHEDULE OF FUND TRANSFERS Exhibit 4
December 31, 2004 (Continued)
Transfer Transfer
In Out
2004A G.O. Capital Improvements Bond
2004A G.O. Cap. Impmv. Bonds - Fire Station No. 3 $ 44,743 $ Set Up Debt Service Fund
EDA Revenue Bonds 20,110 Close Fund
64,853
' EDA Revenue Bonds
2004 G.O. Capital Improvements Bond 20,110 Close Fund
20,110
Total Debt Service Funds 5,748,761 54,815
' Capital Proiects Funds
Water Trunk Fund
Water Fund 434,000 - Replacement Reserve
1995A G.O. Improvement Bond 7,850 - Close Fund
1994C G.O. Improvement Bond 130,894 Debt Service Allocation
1995A G.O. Improvement Bond - 332,360 Debt Service Allocation
Unfinanced Projects - 98,212 #98 -17 Bunker Lk Blvd Reimbursement
' Water Fund - 739,438 Debt Service Allocation
441,850 1,300,904
Sewer Trunk Fund
' Sewer Fund 400,000 - Replacement Reserve
1995A G.O. Improvement Bond 7,850 Close Fund
1994C G.O. Improvement Bond 130,894 Debt Service Allocation
1995A G.O. Improvement Bond 332,360 Debt Service Allocation
' Unflinanced Projects - 20,760 #98 -17 Bunker Lk Blvd Reimbursement
407,850 484,014
Unfinanced Projects
Water Trunk Fund 98,212 - #98 -17 Bunker Lk Blvd Reimbursement
' Sewer Trunk Fund 20,760 - #98 -17 Bunker Lk Blvd Reimbursement
Road and Bridge Fund 340,096 #98 -17 Bunker Lk Blvd Reimbursement
2004A G.O. Cap. Improv. Bonds - Fire Station No. 3 59,550 - Expenditure Reimbursement
518,618 -
Road and Bridge Fund
General Fund - 90,000 General Fund Admin Allocatior
Unfinanced Projects - 340,096 Bunker Lk Blvd Reimbursement
' - 430,096
Park Dedication Fund
Community Center - 500,000 Donation to Community Centel
' Building Fund
2004 Lease Revenue Bonds - Community Centel 593,886
PIR Capital Projects Fund
' 2000B PIR - 2,790,826 Debt Service Allocation
2001A PIR 1,090,000 Debt Service Allocation
2003A PIR - 110,000 Debt Service Allocation
- 3,990,826
' 2004 Lease Revenue Bonds - Community Centei
2004 EDA Public Facility Lease Revenue Bond: - 722,570 Debt Service Reserve
Building Fund - 593,886
' - 1,316,456
2004A G.O. Cap. Improv. Bonds - Fire Station No. 3
2004A G.O. Capital Improvements Bond - 44,742 Set Up Debt Service Fund
' Unfinanced Projects - 59,550 Expenditure Reimbursement
$ S 104,292
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Exhibit 4 C
(Continued)
Transfer Transfer C
In Out
$ 1,962,204 $ 8,126,588
C
739,438 Debt Service Allocation
135,000 General Fund Admin Allocatior
13,000 Debt Service Allocation C
434,000 Replacement Reserve
739,438 582,000
40,000 General Fund Admin Allocatior C
20,000 Capital Equipment Reserve
7,000 Debt Service Allocation
400,000 Replacement Reserve C
467,000
5,000 Debt Service Allocation C
739,438 1,054,000
$ 9,269,403 $ 9,269,403
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CITY OF ANDOVER, MINNESOTA
SCHEDULE OF FUND TRANSFERS
December 31, 2004
Total Capital Projects Funds
EnterDrise Fu ods
Water Fund
Water Trunk Fund
General Fund
200lC G.O. Capital Note
Water Trunk Fund
Sewer Fund
General fund
Capital Equipment Reserve
200lC G.O. Capital Note
Sewer Trunk Fund
Storm Sewer Fund
2004 G.O. Capital Note
Total Enterprise Funds
Total All Funds
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III. STATISTICAL SECTION (UNAUDITED)
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Econ dev
5%
Public safety
16%
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CITY OF ANDOVER, MINNESOTA
GOVERNMENT-WIDE EXPENSES BY FUNCTION
Last Three Fiscal Years
(Unaudited)
Function 2004 2003 2002
General government $ 2,265,215 $ 2,431,252 $ 2,386,568
Public safety 3,138,069 2,766,694 2,474,284
Public works 5,268,813 3,361,255 4,819,429
Sanitation 26,843 160,548 264,671
Parks and recreation 2,028,177 802,131 856,806
Recycling 113,234 115,016 116,344
Economic development 941,624 470,172 720,460
Interest on long-term debt 1,708,303 1,255,888 1,667,943
Water 1,956,995 1,737,596 1,526,526
Sewer 1,351,506 1,344,857 1,206,865
Storm sewer 389,290 168,203
Total $ 19,188,069 $ 14,613,612 $ 16,039,896
Government-wide expenses are not available for years prior to 2002.
2004 GOVERNMENT-WIDE EXPENSES BY FUNCTION
Storm sewer
Sewer 2%
7%
Genernl government
12%
Interest
9"10
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CITY OF ANDOVER, MINNESOTA
GOVERNMENT-WIDE REVENUES BY SOURCE Table 2
Last Three Fiscal Years
(Unaudited)
2004 2003 2002
Program Revenues:
Charges for services $ 5,632,156 $ 4,549,454 $ 4,179,886
Operating grants and contributions 1,640,389 732,011 946,495
Capital grants and contributions 7,225,746 5,350,283 6,223,233
General Revenues:
General property taxes 6,260,772 5,682,498 5,076,374
Tax increment collections 1,186,396 1,140,040 842,607
Grants and contributions not restricted
to specific programs 141,870 158,694 763,049
Unrestricted investment earnings 689,458 473,111 1,279,313
Gain on sale of capital assets 1,824,792 591,063 1,316,054
Total $ 24,601,579 $ 18,677,154 $ 20,627,011
Government-wide revenues are not available for years prior to 2002.
2004 GOVERNMENT-WIDE REVENUES BY SOURCE
Unrestricted investment
earnings
3%
Charges for services
23%
Grants and contributions
not restricted to specific
programs
1%
Operating grants &
contributions
7%
Tax increment
collections
5%
Gain on sale of capital
assets
7%
Capital grants &
contributions
29"10
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CITY OF ANDOVER, MINNESOTA
GENERAL FUND Table 3
REVENUES BY SOURCE
Last Ten Fiscal Years
(Unaudited)
General License Charges
Fiscal Property and Inter- for Investment
Year Taxes Permits governmental Services Fines Income Miscellaneous Total
1995 $1,810,213 $ 410,212 $ 747,627 $ 549,606 $ 46,152 $ 15,716 $ 16,270 $ 3,595,796
1996 2,180,470 390,327 857,689 447,199 57,125 52,653 116,396 4,101,859
1997 2,383,965 456,413 988,814 578,221 48,800 71,224 186,863 4,714,300
1998 2,804,065 694,809 880,697 1,018,441 48,923 177,570 180,865 5,805,370
1999 3,125,776 609,344 864,985 754,629 78,396 62,041 205,924 5,701,095
2000 3,571,186 623,662 969,317 900,235 82,443 104,657 204,580 6,456,080
2001 3,982,174 720,712 1,095,727 722,690 73,699 128,701 201,221 6,924,924
2002 3,782,334 588,965 1,043,272 689,427 73,475 109,524 208,790 6,495,787
2003 4,286,838 551,385 508,054 647,813 68,686 (6,407) 226,868 6,283,237
2004 4,541,227 674,008 585,037 798,795 79,450 58,309 261,152 6,997,978
2004 GENERAL FUND REVENUES BY SOURCE
Investment Income
1%
Miscellaneous
4%
Intergovemmental
8%
License & Permits
10%
General Property Tax
65%
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CITY OF ANDOVER, MINNESOTA
GENERAL FUND
EXPENDITURES BY FUNCTION
Last Ten Fiscal Years
(Unaudited)
Table 4
Fiscal General Public Public Parks and Economic
Year Government Safety Works Sanitation Recreation Recycling Development Unallocated Total
1995 $ 932,460 $1,060,210 $ 637,551 $ 34,795 $329,416 $ 58,260 $ 22 $ 93,546 $ 3,146,260
1996 1,068,585 1,320,680 947,472 60,517 455,517 55,170 154,085 4,062,026
1997 1,252,047 1,409,087 1,044,183 95,632 383,059 62,281 212,503 4,458,792
1998 1,551,410 1,528,282 1,005,394 10 I ,039 461,131 76,773 75,950 4,799,979
1999 1,700,086 1,820,436 1,363,875 119,957 579,916 88,307 97,032 5,769,609
2000 1,840,644 1,968,765 1,591,137 100,073 538,523 91,071 133,321 6,263,534
2001 1,750,574 2,087,924 1,284,491 135,189 584,647 108,390 145,068 6,096,283
2002 2,103,735 2,352,909 1,212,143 107,661 662,450 116,005 30,614 6,585,517
2003 1,915,314 2,631,991 1,126,292 80,901 599,004 114,784 25,865 6,494,151
2004 1,996,633 2,730,047 1,085,837 26,732 612,147 114,052 21,992 6,587,440
2004 GENERAL FUND EXPENDITURES BY FUNCTION
Recycling
2%
Unallocated
0%
Public safety
42%
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CITY OF ANDOVER, MINNESOTA
PROPERTY TAX LEVIES AND COLLECTIONS Table 5
Last Ten Fiscal Years
(Unaudited)
Total Delinquent
Total Current Percent Delinquent Total Collections Outstanding Taxes
Tax Tax of Levy Tax Tax as a Percent of Delinquent as a Percent of
Year Levy Collection Collected Collections Collections Current Levy Taxes Current Levy
1995 $2,139,278 $ 2,114,587 98.85% $ 44,084 $ 2,158,671 100.91% $ 50,827 2.38%
1996 2,083,031 2,075,336 99.63% 29,231 2, I 04,567 101.03% 49,195 2.36%
1997 2,332,211 2,306,999 98.92% 27,249 2,334,248 100.09% 50,238 2.15%
1998 2,698,871 2,632,772 97.55% 27,994 2,660,766 98.59% 151,716 5.62%
1999 3,099,461 2,960,839 95.53% 30,301 2,991,140 96.51% 362,243 11.69%
2000 3,321,907 3,283,671 98.85% 171,702 3,455,373 104.02% 83,215 2.51%
2001 3,873,948 3,824,257 98.72% 39,226 3,863,483 99.73% 129,562 3.34%
2002 4,206,401 4,147,764 98.61% 42,788 4,190,552 99.62% 93,823 2.23%
2003 5,322,695 * 4,770,427 89.62% 59,884 4,830,311 90.75% 105,044 \.97%
2004 5,774,633 * 5,233,914 90.64% 85,490 5,319,404 92.12% 93,054 \.61%
* Included in the total tax levy is $470,001 of market value homestead credit (MVHC) that the City will not be receiving. Due to State
legislative actions to deal with the State budget deficit, the MVHC program was siguificantly reduced for the City of Andover
CITY OF ANDOVER, MINNESOTA
SPECIAL ASSESSMENT LEVIES AND COLLECTIONS Table 6
Last Ten Fiscal Years
(Unaudited)
Total Delinquent
Collections Taxes
Current Current Percent of Delinquent Total as a Percent of Outstanding as a Percent of
Assessments Assessments Assessments Assessment Assessment Current Delinquent Current
Year Due Collected Collected Collections Collections Assessments Due Assessments Assessments Due
1995 $ 569,629 $ 517,981 90.93% $ 28,672 $ 546,653 95.97% $ 87,355 15.34%
1996 573,477 531,081 92.61% 28,594 559,675 97.59% 55,781 9.73%
1997 511 ,834 494,281 96.57% 27,445 521,726 101.93% 32,174 6.29%
1998 540,783 458,655 84.81% 19,787 478,442 88.47% 72,342 13.38%
1999 472,647 444,080 93.96% 38,568 482,648 102.12% 71,489 15.13%
2000 433,242 424,854 98.06% 36,374 461,228 106.46% 15,871 3.66%
2001 432,207 410,380 94.95% 5,933 416,313 96.32% 26,264 6.08%
2002 328,831 307,051 93.38% 5,694 312,745 95.11% 37,404 11.37%
2003 533,340 522,851 98.03% 5,917 528,768 99.14% 49,329 9.25%
2004 192,373 189,279 98.39"10 7,921 197,200 102.51% 15,157 7.88%
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CITY OF ANDOVER, MINNESOTA
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
Years 1995 through 2004
(Unaudited)
Table 7
Ratio of Tax
Real Property Personal Proper!} Total Capacity to
Tax Estimated Tax Estimated Tax Estimated Total Estimated
Year Capacity Actual Value Capacity Actual Value Capacity Actual Value Actual Value
1995 n/a n/a n/a n/a $ 10,271,906 n/a n/a
1996 n/a n/a n/a n/a 12,019,964 n/a n/a
1997 n/a n/a n/a n/a 13,342,748 n/a n/a
1998 n/a n/a n/a n/a 13,887,786 n/a n/a
1999 n/a n/a n/a n/a 14,605,633 n/a n/a
2000 $15,690,055 $1,146,868,600 $ 615,830 $ 18,139,600 16,305,885 $ 1,165,008,200 1.40%
2001 18,348,662 1,312,767,000 620,797 18,285,500 18,969,459 1,331,052,500 1.43%
2002 15,336,075 1,479,078,600 359,540 17,999,800 15,695,615 1,497,078,400 1.05%
2003 17,549,064 1,699,227,100 402,840 20,202,300 17,951,904 1,719,429,400 1.04%
2004 20,142,088 1,945,523,200 414,016 20,761,100 20,556,104 1,966,284,300 1.05%
Source: Anoka County Property Tax Divisior
CITY OF ANDOVER, MINNESOTA
RATIO OF NET BONDED DEBT
TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA
Last Ten Fiscal Years
(Unaudited)
Table 8
Less Ratio of
Gross Cash and Net Net Bonded Net Bonded
Net Tax Bonded Investments Bonded Debt to Debt
Year Population (1) Capacity Debt (2) On Hand Debt Tax Capacity Per Capita
1995 $ 20,497 $ 10,877,389 $ 2,207,000 $ (39,677) $ 2,167,323 20% $ 106
1996 21,495 12,803,201 1,851,000 (57,068) 1,793,932 14% 83
1997 22,369 14,112,304 3,835,000 (130,087) 3,704,913 26% 166
1998 23,213 14,674,020 3,430,000 (161,907) 3,268,093 22% 141
1999 24,358 15,439,015 4,005,000 (249,278) 3,755,722 24% 154
2000 26,588 17,207,590 3,520,000 (13,984) 3,506,016 20% 132
2001 27,446 20,188,387 4,210,000 (94,728) 4,115,272 20% 150
2002 28,664 16,573,713 3,680,000 (112,848) 3,567,152 22% 124
2003 28,939 18,759,163 3,710,000 (82,515) 3,627,485 19% 125
2004 . 30,000 21,466,828 24,236,000 (815,322) 23,420,678 109% 781
(I) Source: Metropolitan Council
(2) Only includes debt supported by tax levy
· 2004 includes the 2004 EDA Public Facility Revenue Bonds of which approximately half of the annual debt service payments will come fror
a lease with the YMCA.
129
E
CITY OF ANDOVER, MINNESOTA
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR
GENERAL BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES
Last Ten Fiscal Years
(Unaudited)
~
Table 9
~
Ratio of
Total Debt Service
Interest Total General to General
Debt and Fiscal Debt Governmental Governmental
Year Principal Charges Service Expenditures (1) Expenditures
1995 $ 7,843,000 $ 1,283,040 $ 9,126,040 $ 20,191,979 45%
1996 3,551,000 1,399,242 4,950,242 16,491,201 30%
1997 7,621,000 1,632,963 9,253,963 26,041,864 36%
1998 4,585,000 1,537,591 6,122,591 18,409,966 33%
1999 3,775,000 1,377,209 5,152,209 19,937,023 26%
2000 4,580,000 1,392,315 5,972,315 21,766,365 27%
2001 4,845,000 1,753,981 6,598,981 20,273,057 33%
2002 7,070,000 1,796,774 8,866,774 22,388,569 40%
2003 6,124,000 1,302,306 7,426,306 22,810,167 33%
2004 6,839,000 1,158,232 7,997,232 34,000,294 24%
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Capital Projects Funds.
D
CITY OF ANDOVER, MINNESOTA
PROPERTY TAX RATES -
DIRECT AND OVERLAPPING GOVERNMENTS
Years 1996 through 2005
(Unaudited)
~
Table 10
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Taxes
Payable City (1) School County
1996 19.597 66.948 31.036
1997 19.804 57.911 30.910
1998 21.824 54.497 30.618
1999 23.508 57.095 32.265
2000 22. 735 55.589 30.861
2001 22.736 50.230 28.859
2002 33.511 29.070 37.976
2003 33.376 27.802 37.714
2004 31.584 21.218 35.340
2005 31.415 21.469 33.070
(I) Includes the Lower Rum River Watershed
Source: Anoka County Property Tax Division
130
Other Total
1.760 119.341
1.780 11 0.405
2.407 109.346
2.472 115.340
3.134 112.319
2.850 104.675
3.745 104.302
3.755 102.647
3.482 91.624
4.026 89.980
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CITY OF ANDOVER, MINNESOTA
COMPUTATION OF DIRECT AND OVERLAPPING DEBT Table 1 I
INCLUDING DEBT RATIOS
December 31, 2004
(Unaudited)
Bonded Percentage City
' Gross Debt Applicable to Share of
Outstanding City Debt
Overlapping Debt:
' Anoka County $ 69,200,000 9.0659% $ 6,273,591
School Districts:
ISD No. 11 Anoka - Hennepin 171,873,637 12.7111% 21,847,088
ISD No. 15 St. Francis 37,105,000 7.6764% 2,848,328
Metro Council 152,520,000 0.8687% 1,324,985
' Total Overlapping Debt 430,698,637 32,293,992
Direct Debt:
City of Andover 59,941,000 100.0000% 59,941,000
' Total Overlapping and Direct Debt $ 490,639,637 $ 92,234,992
Debt Ratios:
Ratio of debt per capita (30,000 population) $ 3,074
Ratio of debt to estimated taxable market value of $1,967,091,500 4.69%
' CITY OF ANDOVER, MINNESOTA
PRINCIPAL TAXPAYERS Table 12
December 31, 2004
' (Unaudited)
Estimated Net
Property Market Tax
Taxpayers Classification Value Capacity
Anoka Electric / Connexus Utility $ 10,198,200 $ 187,734
' Presbyterian Homes of Andover Apartment 10,036,200 150,544
Andover LTD Partnership Mall 7,301,300 145,276
116 LLC C/I 5,752,700 114,304
Minnegasco,Inc. Utility 5,443,200 108,114
United Power Association Utility 3,541,500 68,054
Columbia Park Properties Medical Clinic 2,640,700 52,064
William Rademacher C/I 2,554,200 49,584
Northern States Power Utility 1,454,300 29,086
Health Partners Medical Clinic 1,480,300 28,856
131
CITY OF ANDOVER, MINNESOTA
BUILDING PERMITS, PROPERTY VALVES AND HOUSEHOLDS
Last Ten Fiscal Years
(Unaudited)
Table 13
New Single Faruily Homes New Commercial I Industrial All Permits (I)
Year Permits Valuation Permits Valuation Permits Valuation Households (2)
1995 305 32,202,776 12 25,133,796 837 60,590,423 6,300
1996 272 28,776,000 5 3,166,051 815 34,703,380 6,610
1997 282 30,844,000 5 7,133,275 910 42,938,726 6,881
1998 448 53,742,133 10 12,625,960 1,057 69,529,349 7,152
1999 411 47,763,200 5 1,404,084 1,107 55,075,089 7,568
2000 342 46,322,000 14 12,672,448 1,135 65,293,614 8,107
2001 285 43,378,128 8 21,086,481 1,228 79,926,973 8,439
2002 218 31,848,000 19 10,616,851 997 50,401,159 8,724
2003 182 28,973,300 13 4,764,046 1,140 43,191,068 8,879
2004 251 36,224,546 16 19,926,817 1,162 65,856,104 8,900
(I) Includes additions and remodelings.
(2) Source: Metropolitan Council
132
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CITY OF ANDOVER, MINNESOTA
DEMOGRAPHICS
(Unaudited)
Table 14
Percent
U.S. Census of Change
1990 2000 2003' 1990 - 2000
Population 15,216 26,588 30,000 74.74%
Households 4,519 8,107 8,900 79.40%
Household Size (population/Household) 3.37 3.28 3.37 -2.60%
POPULATION DEMOGRAPHICS (2000 U.S. CENSUS)
Populaton by Age (2000 U.S. Census):
4 and under
5-9
10-14
15 -19
20-24
25 - 34
35 - 44
45 -54
55 - 59
60 - 64
65 - 74
75 - 84
85 and over
Total population
Total female population
Total male population
2000 median age
Occupation Breakdown:
Management, professional and related occupations
Service occupations
Sales and office occupations
Farming, fishing and forestry occupations
Construction, extraction and maintenance occupations
Production, transportation and material moving occupations
Income Statistics:
1999 per capita income
. 1999 median household income
1999 median faruily income
2000 median gross rent
2000 median value owner occupied housing
City of
Andover
$ 26,317
76,241
78,785
772
158,400
133
Persons Percent
2,442 9.2%
2,822 10.6%
2,763 10.4%
2,024 7.6%
985 3.7%
3,849 14.5%
5,832 22.0%
3,489 13.1%
1,082 4.1%
541 2.0%
459 1.7%
214 0.8%
86 0.3%
26,588 100.0%
13,069
13,519
31.9 yrs
37.0%
10.5%
28.6%
0.1%
10.0%
13.8%
Anoka
County
State of
Minnesota
$ 23,297
57,754
64,261
649
131,300
$ 23,198
47,111
56,874
566
122,400
CITY OF ANDOVER, MINNESOTA
MISCELLANEOUS STATISTICAL DATA
December 31, 2004
(Unaudited)
~
Table 15
~
Date incorporated
1974
~
Form of government
Miles of streets -
City
County
Storm sewer (miles)
Watermain (miles)
Sanitary sewer (miles)
Parks:
Number
Developed acreage
Trails (miles)
Acreage:
Developed
Undeveloped
Population:
2003 Estimate
2000 U.S. Census
1990 U.S. Census
Housing units:
2003 Estimate
2000 U.S. Census
1990 U.S. Census
Firm
ISD No II Anoka-Hennepin
Anoka County Parks and Highway Departments
Kottkes' Bus Service, Inc.
Festival Foods
Columbia Park Medical Group
Meadow Creek Christian School
Farmstead at Andover
Ed Fields & Sons, Inc.
City of Andover
McDonald's
Largest Employers in the City
Type of Business I Product
Elementary and secondary education
County government and services
Bus transportation
Grocery store
Medical cliuic
Private education K-12
Senior housing and assisted living facilities
Vegetable farming
Municipal government and services
Restaurant
134
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76
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13,360
9,680
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30,000
26,588
15,216
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8,900
8,107
4,519
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Number of
Employees
I
591
189
175
95
90
88
84
70
68
60
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City of
Andover, Minnesota
2004 Audit Review
April 19, 2005
Reports Issued
Comprehensive Annual
Financial Re art
+ City's financial statements
+ Independent auditor reports on
the fair presentation of the
financial statements
+ "Clean opinion" on the 2004
financial statements
+ The City received the 2003
GFOA Certificate of Achievement
for Excellence in Financial
Reporting Program
State Legal Compliance
Report
+ Required by Minnesota Statute
96.65
+ OSA established a task force to
develop audit guide for legal
compliance
+ Audit guide covers six categories
1) contracting and bidding
2) deposits and investments
3) conflicts of interest
4) public indebtedness
5) claims and disbursement
6) other miscellaneous provisions
+ No compliance findings
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Management Letter
. Bonded Debt
The City has the following bond issues outstanding at
December 31, 2003 and 2004:
December 31,
2003 2004
G.O. Revenue Bonds
G.O. Special Assessment Bonds
G.O. Tax Increment Bonds
G.O. Certificates/Capital Notes
G.O. Permanent Improvement Revolving Bonds
G.O. Capital Improvement Bonds
G.O. State Aid Bonds
$11,825,000
1,255,000
9,815,000
1,665,000
11,375,000
$29,050,000
2,470,000
13,215,000
766,000
7,680,000
3,890,000
2,340,000
$38,405,000 $56,941,000
The increase in debt is due to the issue of the Community
Center. The tax increment bond issues will be repaid by
increments generated by the City's tax increment districts.
The Permanent Improvement Revolving Bonds will be
paid by assessments from developers.
The City has maintained a debt rating at A+ for Standard
& Poor's and was upgraded to A 1 for Moody's. The City
continually monitors call dates on outstanding debt to
take advantage of opportunities to save on long-term
interest expense.
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5
Management Letter
. Distinguished Budget Presentation Award
- The City was awarded the Government Finance
Officers Association Distinguished Budget
Presentation Award for the City's 2004 and 2003
budget and is submitting the 2005 budget for the
award.
The City has spent considerable time and resources
publishing a comprehensive budget that is a
valuable working document, policy document and
operations guide for the City's various activities.
The 2005 budget includes an overview of all
financial activity, including tax levy,
revenue/expenditures budgets, and statistical and
demographic information.
The budget includes detail on all debt issues, capital
projects, public safety, public works and enterprise
operations. The bud~et also includes 16 "noteworthy
events/activities" which occurred in 2004.
We commend the City on its thorough preparation of
this Distinguished Budget. We encourage all City
Council members, department heads and interested
citizens to read this document to learn virtually
everything you need to know about the City of
Andover.
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Management Letter
+ General Fund:
Fund balance increased $709,538
during 2004. This was budgeted for in
the 2004 budget process.
Budget Actual Variance
Revenue $6,659,632 $6,997,978 $338,346
Expenditures 6,835,747 6,587,440 248,307
Increase (decrease) before other financing sources (l76,1l5) 410,538 586,653
Other financing sources (uses):
Operating transfers from other funds 299,000 299,000
Operating transfers to other funds (196,740) 196,740
Increase (decrease) in General Fund balance ($73,855) $709,538 $783,393
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Management Letter I.
+ General Fund:
- Fund balance at December 31,2004
was approximately 44% of required
working capital reserves. Fund
balance was $3,302,565.
- Working Capital Reserve:
· As previously noted, approximately 700;() of
the General Fund's revenue sources are
from property taxes and state aids. These
revenue sources are not received until the
second half of the fiscal year. As such, a
working capital reserve at December 31 is
required to finance operations for the first
six months of the year.
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Management Letter
+ General Fund:
· For the City of Andover, the required
working capital reserve is computed as
follows:
2005 General Fund budgeted expenditures
$7,300,000
Required working capital reserve
(fifty percent of total)
$3,650,000
· The current working capital reserve in the
General Fund is 440/0. This is an
improvement of 70/0 from 2003, when the
working capital reserve was 370/0.
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Management Letter
+ Community Center
- 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.
- The Community Center Capital Projects Fund was created
to account for the construction of the community center
located on the north side of the City hall complex.
- The Community Center construction started in 2004 and is
expected to be completed in the summer of 2005. The
facility will be mana~ed 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 will start making lease payments in 2008.
- The City also created the Community Center Special
Revenue Fund. 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.
to
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