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HomeMy WebLinkAboutCC May 4, 2004 ,- " \,--/ ') \. -,-" '-.J 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; May 4, 2004 Call to Order -7:00 p.m. Pledge of Allegiance Resident Forum Agenda Approval I. Approval of Minutes (3/30/04 Special Meeting; 4/19/04 Board of Review; 4/20/04 Regular; 4/20/04 Executive Session) Consent Items 2. Approve Payment of Claims - Finance 3. Award Bid/04-2/2004 Overlays - Engineering 4. Approve Encroachment Agreement/04-26/2I50 - I50'h Lane NW - Engineering 5. Receive 2003 ACD Annual Water Quality & Quantity Condition Report - Engineering 6. Update of 2004 Anoka County Highway Construction Projects - Engineering 7. Approve Sod Quotes/03-I/Prairie Knoll Park - Engineering 8. Consider Application to Conduct Excluded Bingo/Andover Fun Fest - Clerk Discussion Items 9. Present 2003 City Audit - Finance 10. Authorize Bid Package 3 Awards/Community Center Project - Administration 11. Approve Community Center YMCA Sublease Agreement - Administration 12. Consider Residential Sketch Plan/Whispering Acres/140th Lane - Planning 13. Consider Residential Sketch PlanIMilIer's Woods - Planning 14. Consider Resolution Authorizing Administrative Approvals/Lot Box Encroachments - Planning StaffItem 15. Schedule EDA Meeting - Planning 16. Schedule Council Workshop - Finance 17. Reschedule Council Goal-Setting Workshop - Finance 18. Appoint Interim Administrator - Administration Mayor/Council Input Adjournment " / (j) 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, John &.n, Chy AdmIDi'-f" FROM: Vicki Volk, City Clerk SUBJECT: Approval of Minutes DATE: May 4, 2004 INTRODUCTION The following minutes have been provided by TimeSaver for Council approval: March 30, 2004 Council Workshop '\ , ) April 19,2004 Board of Review April 20, 2004 Regular Meeting April 20, 2004 Executive Session DISCUSSION Copies of the minutes have been e-mailed to Mayor Gamache and Councilmembers Orttel and Jacobson with hard copies provided to Councilmembers Knight and Trude. Copies of the March 30, 2004 minutes are attached for your review. ACTION REQUIRED The City Council is requested to approve the minutes listed above. Respectfully submitted, !L.L' d...tb '\ Vicki V olk ) City Clerk " ; CITY OF NDOVE SPECIAL ANDOVER CITY COUNCIL WORKSHOP - MARCH 30, 2004 MINUTES A Special Workshop of the Andover City Council was called to order by Mayor Mike Gamache, Tuesday, March 30,2004, 7:05 p.m., at the Andover City Hall, 1685 Crosstown Boulevard NW, Andover,Minnesot~ Councilmembers present: Councilmember absent: Also present: Don Jacobson, Mike Knight, Ken Orttel, Julie Trude None Fire Chief, Dan Winkel City Engineer, Dave Berkowitz City Finance Director, Jim Dickinson Community Development Director, Will Neumeister City Administrator, John Erar Others '1 , / AWARD BID PKGS 1,2 & 3/COMMUNITY CENTER City Administrator Erar explained the bid opening was held on March 25, 2004 for bid package 3. Bid package 3 consisted of35 separate categories. The bids were tabulated by RIM Construction at the conclusion of the bid opening with a resulting project budget overage of $2,375,639. At this point, the construction manager will be analyzing the bids and staff will be meeting to discuss the bids prior to the next Council meeting. Given the extent of the bid variances from the project estimates, it is difficult to contemplate that the facility could absorb an additional $2.4 million in reductions. With the full use of the project contingency of $633,151, this number drops to approximately $1,742,488 in negative project variances. Mr. Bob Jossard and Mr. Ted Rozeboom made a presentation to the City Council regarding Bid Package 3. Councilmember Trude asked if they looked at trading out some of the interior glass. Mr. Rozeboom stated they have not. Councilmember Trude asked why the tile bid was so high. She inquired if they specified a certain type. Mr. Jossard stated they had boards from the manufacturer where they picked a tile and they did not realize it was over six inches thick and the manufacturer did not tell them they have different options for the same tile. Mr. Rozeboom stated they will be going back to the five inch tile which is lower in price. " / Councilmember Jacobson asked if deleting the concrete floor in the hockey rink and using a sand slab will preclude uses other than hockey. Mr. Jossard stated if they chose to have an event inside an ice arena, they would need to purchase "Homestode" and place it on top of the ice and leave the ice year round. Mr. Tony Howard stated this would cut down on other activities. Mr. Erar stated this is ( . \ Special Andover City Council Workshop / Minutes - March 30, 2004 Page 2 an item the City Council will decide on later. CounciImember Jacobson stated if they were doing value engineering why did that not bring down the cost of the facility to begin with instead of finding more to take out after the fact. Mr. J ossard stated the City gave them a goal of sixteen million dollars and they were told they wanted an esthetically pleasing facility. He stated they kept items in that they thought would set them apart from others and at this point, there is not much left. He stated the team did get this back in the budget. Councilmember Knight asked if the seating in the hockey arena will be wood. Mr. Rozeboom stated it is not listed as an item to take out of the budget, but they could open the arena with concrete seating. Councilmember Orttel asked if the 2.1 million increase was only for construction steel. Mr. Jossard stated it includes everything including duct work, electrical and all others. Mr. Jossard stated he contacted other construction companies and they are all experiencing a 2 to 3 percent overall raise in the cost of their projects. '. ) Councilmember Jacobson asked how the YMCA is reacting to this and what are they intending to do. If the YMCA stays with this, what does this do to their taxes? Mr. Jossard continued discussing the cost savings list with the City Council. He stated the overage is $1,368,698 which includes $450,000 contingency inside of the budget. Councilmember Knight asked what the cost savings would be to take down the brick on the building. Mr. Jossard stated it would be about $16,000 for the south side because of the way the wall is configured. Councilmember Knight asked what the cost savings would be if they did not finish the field house. Mr. Erar stated doing this would affect the revenue stream. Mr. Jossard stated they discussed taking the slides out of the pool but this would also affect the revenue stream and may make it difficult to payoff. Councilmember Trude asked what the savings would be if the wood bleachers were pulled out. Mr. Jossard stated it would save them about $30,000. This is not included in the pulled items and can be taken out. " Mr. Erar stated he would like Mr. Jossard to discuss the unawarded steel items. Mr. Jossard stated they were expecting delays in the steel so they did not bid out some items. He explained what items were not bid. Mr. Erar stated these were also victims of price increases. Councilmember Trude stated the items they saved on the early bids were spent on these items. Mr. Jossard stated that was correct. , .I \ Special Andover City Council Workshop I I Minutes - March 30, 2004 Page 3 Councilmember Trude asked what they were going to do with landscaping. Mr. Jossard stated this is still unawarded. This is also a package that can be bid next spring. Councilmember Trude stated if they took out the wood seating and landscaping they would be saving another $125,000. Mr. Jossard reconunended they do not take the landscaping out of the plan. Mr. Erar stated they have lowered the landscaping cost in the budget because they decided on other plantings that would be better suited and they were also looking to local landscapers for reduced costs. Mr. Erar thought it would be prudent to the leave the amount in there and ifthey do need it, it will be there. Councilmember Orttel asked if they could designate Tower Drive a State Aid Road because it connects to a County Road. Mr. Erar stated he talked to Mr. Berkowitz and they can designate it but it may take away from other projects and adds an impact on others. Councilmember Orttel suggested having Mr. Berkowitz look into this. Mr. Berkowitz stated they could designate it because they have enough needs to meet that designation. Councilmember Orttel stated the intersection may be more important than the road itself. Mr. Berkowitz stated the decision should be made tonight ifthey want to designate it because the deadline is tomorrow. Motion by Orttel, seconded by Knight to designate Tower Drive as a State Aid Road over to Hanson Boulevard. Motion carried unanimously. " \ J Councilmember Jacobson stated ifhe assumes they accept the 1.4 million dollar excess, what the total cost of the project is. Mr. Erar stated $18.6 million dollars. Councilmember Jacobson asked how much of the total will they have to bond for. Mr. Tom LaSalle, YMCA, stated as the Board deals with this, they have to consider the annual cost. Staff cannot give them an answer tonight but they believe they can make it work and they will bring it to the Board on Monday. Ifthe City Council would make a decision on this, they could give the City a better answer on Monday. The only reason they would back out of the project is if they determine that they cannot afford this. The best they were able to do is to create a mechanism that they will bring to their Board. Councilmember Trude asked ifhe felt optimistic with the people he contacted. Mr. LaSalle stated he was optimistic. Mr. Erar stated the sixty day bid would expire on Monday, April 5th at 5:00 p.m. He stated they could approve this upon acceptance of the YMCA but they would want it in writing from the YMCA. Mr. Jossard brought up the issue of the steel bid coming up on the sixty-day deadline. Mr. Dickinson explained the Capital Campaign, interest rates and tax impact on homes in Andover. , i Councilmember Knight asked if this took into consideration City growth. Mr. Dickinson stated with growth, it would reduce what would be needed from each home. They are not calculating a large growth in the numbers. They are trying to hit a conservative number. . Councilmember Orttel stated they did not anticipate steel prices going up but they also did not (, '\ Special Andover City Council Workshop .I Minutes - March 30, 2004 Page 4 anticipate the Capital Campaign being so low. Councilmember Jacobson asked what interest rate Mr. Dickinson anticipated to be on the bonds. Mr. Dickinson stated he thought it would be 4.72. Councilmember Jacobson asked if this was a good amount. Mr. Mark Ruff stated it was low ifthey sold the bonds tomorrow. Mr. Dickinson stated they plan to have a public hearing and award the bonds on April201h. With the opening of the hockey arena this Fall, they need to get some money in. Councilmember Knight stated he has knowledge that steel will not be going down in the near future. Councilmember Orttel stated they have promised people they were going to do this and the price of steel has gone up $2 million dollars. They can either pass the costs on or decide not do the project at all. Councilmember Jacobson stated this project has been hard from the beginning but if they were to delay the project for a year, they would not gain anything. Councilmember Knight stated it would be cost prohibitive. Councilmember Trude thought if they waited they would have to build a smaller Community Center for the same price. . \, / Councilmember Knight stated that if they do not do this now, they will not do it in the future. Councilmember Knight asked if they were pulling out anything that affected activities. Mayor Gamache stated they were not. Mr. Tony Howard stated they have been steadily reorganizing. They have 8,000 houses and about 800 households that have been taken out ofthe community base to solicit. He stated he has personal nods from people for another $100,000 and they have $650,000 in grants they have applied for. He stated they are working hard to reach the mark. They could be in the area of $2 million dollars if everything works out. Councilmember Jacobson asked ifit would save them money ifthey only built the field house shell and did not finish it off and would finish it at a later date. Mr. Jossard stated the field house is a large revenue stream and if they did not finish it, it would not save them a lot of money. Mr. Howard stated fundraising is a big part of this project and it should not end when a decision is made. He thought they should try to raise more money before finishing off the field house. Mr. Dickinson stated they will have to issue bonds for $18 million dollars so the money is there. , 1 " . Mr. Erar stated they would have to re-bid the project if they did not finish off the field house. He stated the revenue stream on this is really vital. Councilmember Orttel stated there has to be additional interest generated on things that are not done. Councilmember Jacobson asked ifthey would issue the bonds for $18.6 million, how it would work out with the YMCA. He wondered ifit would be contingent on what the YMCA decides. Mr. Erar " Special Andover City Council Workshop ; " Minutes - March 30, 2004 Page 5 stated they would issue bonds on bid packages I and 2 but not on bid package 3 because ofthe cost reductions discussed. They could adopt a motion calling for the bid award, subj ect to the approval of the YMCA. Ifhe does not hear from the YMCA on Monday through a letter or email.this will not go forward. Motion by Trude, seconded by Orttel, to award bid package one to the two lowest bidders and award bid package two to the lowest bidder and to reject the landscaping portion of the bid contingent upon favorable participation of the YMCA by Monday, AprilS, 2004 by the close ofthe business day to share in the costs identified. Mr. Jossard stated the City Council did not include the concrete slab in the total project cost. Councilmember Orttel stated they could discuss this at another meeting because it is bid package 3. Mayor Gamache asked if this would affect the revenue stream of the ice arena. Mr. Dickinson stated it would not be a huge impact. '. '- ) Councilmember Jacobson asked on bid package 3, what happens if they do not get the reductions they are anticipating. Mr. Jossard stated they have been extremely conservative in the credits shown and they have not put in all the credits available to them. Mr. LaSalle stated the YMCA will be committing to only $635,000. Mr. Rozeboom stated a number of the items shown .on the list have already been discussed with the contractors. Mr. Dickinson stated the YMCA will be impacted by interest rates and project costs. Mr. Ruff stated if interest rates go up in two weeks, the City would need to cover the additional cost or cut more items. Mr. Dickinson would suggest they cut items. The City Council recessed at 9:08 p.m. The City Council reconvened at 9: 16 p.m. Mr. Erar stated as long as they are able to make a decision conditioned on the YMCA approving it Monday morning, they could go ahead with the low bidders. He suggested they approve the R~solution at the April 6, 2004 Council meeting. Mr. Dickinson stated April 20th theywill be setting the bond amount. They will not be selling the bonds. \ / Councilmember Trude asked when they would approve bid package 3. Mr. Erar stated they would want to have a verified list of reductions by April 20th. Motion carried unanimously. Special Andover City Council Workshop Minutes - March 30, 2004 Page 6 CONSIDER YMCA LEASE AGREEMENT City Administrator Erar explained YMCA representatives and City staff have met on several occasions to discuss and refine the lease agreement. The agreement has also been reviewed by the City attorney and the YMCA attorney for related legal elements. Councilmember Trude asked if they would be required to finance improvements for the YMCA. Mr. LaSalle stated the City is not mandated to finance any improvements for the YMCA in the future. He stated the rent is what it costs for the YMCA to advertise its costs. He stated this lease makes it clear on how things will be dealt with. Mr. Erar stated the lease effectively commits the YMCA in terms of the repayment of their share of the costs. Even after the City Council approves this, the language could change. Mr. LaSalle stated he needs to bring this back to the YMCA on Monday. Mr. Erar stated City Attorney Hawkins read through the lease and is in substantial agreement with the terms. He asked City Attorney Hawkins for his final comments and he should be getting the r \ email tomorrow. \- _/ Mr. LaSalle discussed with the City Council what will be discussed at the YMCA Board meeting on Monday. Councilmember Trude discussed some issues she had with the lease agreement. Mr. Erar stated he thought all of the points have been previously discussed. Motion by Orttel, Seconded by Jacobson, to provide preliminary approval of the "Sub-Lease" document establishing the terms and conditions of a facility lease to the YMCA and, which represents the YMCA's financial obligation to the City for the term of the lease. The lease will run concurrently with the fiscal obligations of the 30-year Lease Revenue Bond and provides for lease renewals to the YMCA consistent with the terms established under the previously approved Memorandum of Understanding. Motion carried unanimously. DISCUSS COMMUNITY POLICING INITIATIVES (COUNCIL GOAL) It was noted that during the 2003-04 Council goal-setting session, Council articulated the implementation of additional community policing initiatives for the Anoka County Sheriff's Office as a medium priority. During the last twelve months, the Sheriff's Office has been involved with a number of significant community policing events and activities. This item was postponed due to Captain Jenkins needing to leave to attend to some personal issues. '\ Special Andover City Council Workshop Minutes - March 30, 2004 Page 7 DISCUSS ACCESS ISSUES FOR SOPHIE'S MANOR Community Development Director Neumeister explained City staff has been in contact with the developer of Sophie' s Manor to resolve where an access to Crosstown Boulevard should be located to be able to meet the intent of the Transportation Plan as well as the Anoka County access spacing guidelines and rninimize the impact on adjacent properties. Ms. Dorothy Hines, representative for the owners, stated the only concern they have with the property is if they will meet the requirements. Mr. Neumeister stated they will meet minimum requirements. Mr. Neumeister stated in discussions with Mr. Harstad, he was concerned because he does not own the property and would be charged a substantial amount to go through the property. Councilmember Jacobson asked if this goes through, is the family prepared to subdivide and put the road through. Ms. Hines stated the owner is willing to work with the developer on this project. \ Councilmember Jacobson asked if this would allow the developer to proceed. Mr. Quigley stated it would allow them to proceed. Councilmember Orttel asked if this property has access to Avocet. Mr. Neumeister stated it does. Councilmember Orttel stated if this fell through, they would still have access to 155th. Councilmember Jacobson asked Mr. Quigley ifhe was happy with this proposal. Mr. Quigley stated he was. Councilmember Trude stated some residents have talked to Commissioner Lang at the County regarding the County approving a road. A resident explained what was discussed at the meeting. Mr. Berkowitz discussed with the City Council what the County proposes to do on the different roadways. Councilmember Jacobson thought they should postpone this item until the April 6th City Council meeting. Mr. Neumeister summarized where they need to come out on these issues. The City Council talked about what should be discussed with the County regarding the roads. \ A resident asked if Wintergreen Street was approved and the County said it. had to be a right-inlright- out would this issue be dead. Councilmember Trude stated the residents would need to go to the County Board meeting and petition full access. / Mayor Gamache stated if Wintergreen were made full access and Avocet were made a right-inlright- \ ) Special Andover City Council Workshop Minutes - March 30, 2004 Page 8 out that would be the best scenario. Mr. Berkowitz stated the next issue would be how this will all be funded. Councilmember Jacobson thought they need to sit down with the County and discuss this. Councilmember Trude thought the residents need to contact the County with their complaints. Councilmember Trude thought they should make these intersections temporary full accesses. Motion by Orttel, seconded by Jacobson, to approve the alignment shown on page 22 for item 7. A resident stated he knew what was proposed for Bluebird and that it will connect to Yellow Pine and he thought this proposal will connect at the other end. He thought the County wanted to maintain the faster speeds on those County roads to move the traffic through. Motion carried unanimously. \ ACKNOWLDGE COMMUNITY CENTER ICE ARENA MANAGER POSITION , ) City Administrator Erar stated with the anticipated construction of the Community Center Ice Arena scheduled for opening in mid October, 2004, the need to recruit and hire an Ice Arena Manager by no later than July 1, 2004 becomes critical to meeting a number of operational requirements. Mr. Erar explained Council was recently apprised of the need to hire an Ice Arena Manager with at least 90 days of operational lead-time. Staffhas had several contacts with involved residents and has already received numerous inquiries regarding scheduling ice time. In preparation for the mid- October opening date, the Ice Arena Manager will be very busy with interviewing and hiring part- time and seasonal staff, preparing operating policies and guidelines, scheduling ice time for team:al1d- public, use, meeting with local hockey groups and school district skatinglhockey representatives, overseeing the ice arena opening schedule/facility shakedown, attending to myriad details affecting ice arena operations and meeting with potential advertisers as time permits. In staff's view, the minimum amount of time necessary to ensure the successful opening of this facility is 90 days. Mr. Erar stated funding for this position would be appropriated initially through the lease revenue bond issued for the facility, and upon commencement of the facility through operating revenues. These initial staffmg costs were anticipated in the bond issue. Councilmember Knight stated this is a major item and should be discussed. The Council suggested this be postponed to another meeting. '. / Motion by Orttel, seconded by Jacobson, to move this discussion to the April 6, 2004 City Council meeting. ) . Special Andover City Council Workshop Minutes - March 30, 2004 Page 9 CouncilIDember Trude thought this person would be involved in the concession stand and she would like information about that She thought there should be some description about what the job would entail before the facility would open. Motion carried unanimously. CONSIDER DRAFT SANITARY SEWER STUDYIPHASING PLAN REVISION/04-1 City Engineer Berkowitz explained TKDA, along with staffinput, have prepared a draft sanitary sewer report that identifies different scenarios to serve the east side of Andover with sanitary sewer. Mr. Berkowitz stated the draft report evaluates 5 different trunk sewer line scenarios that have been carefully analyzed to meet development demands, pipe capacity requirements and strategic short and long term planning. The report also details the scenarios previously discussed at the February 24, 2004 Council Workshop, which are the Crosstown Boulevard, Prairie Road, 150111 Lane and the Xeon Street alternative. One new alternative is included and that is an extension to Prairie Road which would leave the city with an option to divert flows in the future if capacity issues arise. '\ J TKDA made a presentation to the City Council regarding the sanitary sewer study phasing plan reVISIon. Councilmember Knight stated the hang-up on this is the bottleneck. Mr. Chris Bryan stated that was correct Councilmember Knight asked how this happened. Councilmember Jacobson stated he talked to Mr. Winslow Holasek today and he suggested they run the high capacity sewer from City Hall and connect it northward. He stated they would not have to go very deep because they could use a lift station and it would alleviate the capacity bottleneck to the north. He stated this would be more economical than what was proposed. Mr. Berkowitz stated Mr. Holasek did bring this to staff's attention. They are primarily looking to the east of Hanson to connect this. The only thing they could see is the bypass location at the creek. He thought this would take more research to see if this would be viable or not. Councilmember Jacobson stated this would be a cheaper alternative and they would not need to tear up Prairie Road. Councilmember Orttel stated this would happen down the road when development occurs. Mr. Berkowitz stated the alternative that was brought forward is like the Xeon alternative. He thought they would be looking at the same type of costs. .) Discussion ensued in regard to the sewer bottleneck and future sewer line capacity in the Rural Reserve and other areas in the City. Mr. Berkowitz stated additional analysis is needed to determine which is the best way to go with the (' '\ , J Special Andover City Council Workshop Minutes - March 30, 2004 Page 10 sewer for additional capacity. Mr. Holasek explained his idea to the City Council. He stated the bottleneck was designed as a gravity sewer. The reason the problem occurred is because they designed lift stations and even went over the railroad tracks and south. He wondered why this capacity was used up and why no one looked into this. Mr. Berkowitz stated the problem occurred as development progressed and sewer was extended. Mr. Holasek stated there is not much left to develop in the area anymore. Mr. Holasek stated on page five, table three, the very first column says Bluebird but it refers to 150th because it goes into the Bluebird sewer system. If added all together, they have a total of 671 residential units coming down to it. He stated his total is 181 units that were not listed so there is a total of 852 going down to the bottleneck. Mr. Neumeister stated when the consultants made the presentation one of the things they did not say is the original sewer estimates were based on 210 gallons per household. This study is based on 225 gallons per household because they felt 210 gallons per household was too little. They felt this was an adequate number. He stated they also took another factor into consideration. They were using 2.1 units per acre and the refigured number is 2.4 units per acre. They felt to adequately address which alternative they should think about, they should use the new numbers to determine this. \ , ) Councilmember Jacobson asked other than the comments made, what is staff asking Council to do. Mr. Berkowitz stated there needs to be a little more review regarding this and they need to look at all the options and come back with the most reasonable solution. Councilmember Orttel asked what the purpose of this study was. Mr. Berkowitz stated there is a reasonable alternative to this study. The City Council thought staff should come back with an amount for the additional study. Councilmember Orttel asked if the twelve inch trunk coming off of Wintergreen and Avocet could service this area. Mr. Berkowitz stated it may be. Councilmember Orttel would like staff to reviewothis for an option. DISCUSS ROAD IMPROVEMENT POLICY This item was postponed to a future meeting. DISCUSS NEW STANDARD STREET SECTION (CONTINUED) , ,/ This item was postponed to a future meeting. j '\ \ / \ , ) " Special Andover City Council Workshop Minutes - March 30, 2004 Page 11 SCHEDULE COUNCIL 2004-05 GOAL SETTING WORKSHOP This item was postponed to a future meeting. CONSIDER PUBLIC FACILITY USE/SECURITY POLICY City Administrator Erar stated they currently have 16 groups that have key deposits with the City because they use City Hall for meetings on an on-going basis. Quite often the front doors have been left unlocked after one of the meetings even though everyone who uses a key gets instructions on how to lock the doors. This also occurs when a group uses City Hall over a weekend which means the doors are left unlocked over the weekend. Staff is concerned about the possibility of vandalism and/or theft from the building when the doors are left unlocked. Therefore, a policy has been written that would be given to anyone using City Hall notifying them that they may be liable for any damages and/or theft of public property. Motion by Trude, Seconded by Orttel, to adopt the Public Facility Use/Security Policy. Motion carried unanimously. OTHER BUSINESS Mr. Berkowitz showed a type of flashing solar sign they are planning to use for speed signs in some places. Mr. Erar stated he will be putting the bid package together to bring to the City Council at the next meeting. Motion by Orttel, Seconded by Jacobson, to adjourn. Motion carried unanimously. The meeting adjourned at 11:15 p.m. Respectfully submitted, Susan Osbeck, Recording Secretary . '\ I 'J @ 1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100 FAX (763) 755-8923 . WWW.CLANDOVER.MN.US TO: Mayor and Councilmembers 1m. Di"'h,oo.. Finoore ~ Lee Brezinka, Assistant Finance Director CC: FROM: SUBJECT: Payment of Claims DATE: May 4, 2004 INTRODUCTION Attached are disbursement edit lists for claims related to the on going business of the City of Andover. DISCUSSION Claims totaling $1,083,710.00 on disbursement edit lists #1-5 from 04119/04 thru 04/28/04 have been issued and released. '. ; Claims totaling $94,191.66 on disbursement edit list #6 dated 05/04/04 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 REOUlRED The Andover City Council is requested to approve total claims in the amount of $1,177,901.66. Please note that Council Meeting minutes will be used as documented approval. 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WWW,CI.ANDOVER,MN.US TO: Mayor and Council Members CC: John Erar, City Adrninistratof FROM: David D. Berkowitz, City Engineer SUBJECT: Award Bid/04-2/2004 Overlays - Engineering DATE: May 4, 2004 INTRODUCTION The City Council is requested to receive bids and award the contract for Project 04-2, 2004 Overlays. \ J DISCUSSION The overlay program is an effective and cost efficient means of rehabilitating older deteriorated roadways. By annually overlaying sections of roadway throughout the City, we can maintain a high quality transportation system. The overlay program has been administered for approximately seven years and is one tool currently utilized to protect and prolong the City's street infrastructure. The base bid and alternates 1 and 2 are for street reconstruction. Alternate 3 is for the trail paving at Prairie Knoll Park. The bids received are as follows: Base Bid Alt. #1 Alt. #2 Alt. #3 Total Contractor Amount Amount Amount Amount Amount Bauerly Companies $602,322.39 $98,381.90 $67,584.30 $21,667.00 $789,955.59 Universal Enterprises $712,064.82 $109,718.66 $72,304.18 $22,437.50 $916,525.16 North Valley $733,186.95 $114,943.00 $70,917.50 $26,822.50 $945,869.95 Hardrives $756,643.05 $122,047.80 $78,092.40 $27,980,00 $984,763.25 Northwest Asphalt $766,052.62 $118,764.75 $75,940.00 $22,252.50 $983,009.89 Engineer's Estimate $803,032.60 $124,060.23 $79,891.67 $38,220.00 $1,045,204.49 BUDGET IMPACT The street reconstruction will be funded from the Road & Bridge Fund. The concrete curb and gutter construction plus a relative percentage of the indirect costs associated with the concrete curb and gutter construction will be assessed to the benefiting properties. " , ) Mayor and Council Members May 4, 2004 '\ Page 20f2 The amount funded by the Road & Bridge Fund exceeds the amount approved in the 2004-2008 Capital Improvement Plan by $145,000. The Finance Department has reviewed the projected fund balance and has indicated the fund balance would not be adversely compromised by awarding the bid. The Finance Director is recommending taking advantage of the bid this year and modifying the 2005 CIP to offset the 2004 expenditures. Alternate 3 for Prairie Knoll Park trail paving falls within the budget and funding previously approved by the Council. ACTION REQUIRED The City Council is requested to approve the resolution accepting bids (which includes the base and bid alternates 1 through 3) and awarding the contract to Bauerly Companies in the amount of $789,955.59 for Project 04-2, 2004 Overlays. Respectfully submitted, .' \, ,_ ,J <J~o.~ David D. Berkowitz -" Attachments: ResolutionV CITY OF ANDOVER \ COUNTY OF ANOKA STATE OF MINNESOTA RES. NO. MOTION by Council member to adopt the following: A RESOLUTION ACCEPTING BIDS AND AWARDING CONTRACT FOR THE IMPROVEMENT OF PROJECT NO. 04-2 FOR 2004 OVERLAYS. WHEREAS, pursuant to advertisement for bids as set out in Council Resolution No. 059-04 , dated April 6, 2004, bids were received, opened and tabulated according to law with results as follows: Base Bid All. #1 All. #2 All. #3 Total Contractor Amount Amount Amount Amount Amount Bauerly Companies $602,322.39 $98,381.90 $67,584.30 $21,667.00 $789,955.59 Universal Enterprises $712,064.82 $109,718.66 $72,304.18 $22,437.50 $916,525.16 North Valley $733,186.95 $114,943.00 $70,917,50 $26,822.50 $945,869.95 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Andover to hereby accept the bids as shown to indicate Bauerly Companies as being the apparent low bidder. -. BE IT FURTHER RESOLVED TO HEREBY direct the Mayor and City Clerk to enter into a contract with Bauerly Companies in the amount of $ 789,955,59 for construction of the improvements; and direct the City Clerk to return to all bidders the deposits made with their bids, except that the deposit of the successful bidder and the next lowest bidder shall be retained until the contract has been executed and bond requirements met. \, .I MOTION seconded by Council member City Council at a reqular meeting this 4th Council members of the resolution, and Council members against, whereupon said resolution was declared passed. and adopted by the day of May , 2004 , with voting in favor voting CITY OF ANDOVER ATTEST: Michael R. Gamache - Mayor \ Victoria Volk - City Clerk @ "- , ) 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 John Erar, City Administrato~ bD];. David D. Berkowitz, City Engineer CC: FROM: Todd Haas, Asst. City Engineer SUBJECT: Approve Encroachment Agreement/04-26/2150 - 150th Lane NW _ Engineering DATE: May 4, 2004 '\ \, ) INTRODUCTION This item is in regards to a resident's request to allow an above-ground pool to encroach into an existing drainage and utility easement in Lot 6, Block 7, Woodland Estates, also known as 2150 - 150th Lane NW. DISCUSSION The property owners, Adam & Stacy Denny, recently applied and received approval for a permit to build a pool in the rear yard of their home. After the permit was issued by the Building Department and site work began, staff was contacted by an area resident with a concern that the pool is possibly located in a drainage/utility easement and may be impacting the 100 year flood elevation. The Building Department has reviewed the concern and determined that there was an oversight and that the easement does exist and has put the project on hold until a solution is proposed to allow the pool to be constructed. This is not the first time that a pool has been allowed in an existing drainage/utility easement. There have been at least three other pools the Engineering Department is aware of that have been constructed where the City has allowed construction in the easement. But before the City allowed this to happen, the property owners were required to enter into a Hold Harmless and Easement Encroachment Agreement. Since this is a very similar type of situation, City staff recommends entering into an agreement with the Dennys. Upon execution of the agreement, it will be recorded at Anoka County so that the next individual that purchases the home is aware of the agreement. Note: Attached is a letter from Hakanson Anderson Associates indicating that the volume of fill will be compensated through the regrading of the site within the easement, so that the '\ designed 100 year flood that was approved by the City will not result in a change to the ) flood elevation. "- ,) ~ ) '\ " , j Mayor and Council Members May 4, 2004 Page 20f2 BUDGET IMP ACT The property owner has submitted a $500 escrow to cover costs that were associated with preparing the agreement, City Council agenda items and for final inspection of the site to ensure the grading is completed in compliance with the approved plan. ACTION REOUlRED It is recommended to approve the Hold Harmless and Easement Encroachment Agreement as presented. Note: The Dennys have already signed the agreement. Respectfully submitted, ~/~ Todd Haas Attachments: / ./ V Hold Harmless and Easement Encroachment Agreement, Location Map & letter from Hakanson Anderson Associates cc: Adam & Stacy Denny, 2150 -150th Lane NW, Andover I~JJJ.JJJJIIJJJJJJJJJJJJJIIIIIIIJIIIJIIIIJJIJ "\ ',- _./ ~ ~ a 0 ,::I ~ , / liB ,~ .. >c I -8~ ~+ ~: 1(.. f iil i J I I II 1'$ II! lie jiE~i III II! I ~ Hi ~r~. ""- jJf 1~:~~~ 1t1;-.......'" ') :>it.> ~ .i !3 0 ,s 1 i~ Q ~.... Il. '$ z '" -..~~- 1<l~.3....~~ 0 ~ 0 DIDO ;! ~ M :!! ::l :!! o :!! llUl ~ ~ 1S 31\f8NI1H81N o ~ ~ ~ ~ ... 1\ '=:t N N .. Nr,Ll ..0 S~ 0\ 0\ 0\ - UN C"f r,Ll~ N en ~ S~ .... ~ Cl ~~ l en8 .. .:.l ....cu== " ;. Q Q ~-8 ~ lli:l .~...~ U U~ @~~ =~ :) . ) , , , ) HOLD HARMLESS AGREEMENT AND EASEMENT ENCROACHMENT AGREEMENT (City Project 04-26) THIS AGREEMENT, made this 4th day of Mav, 2004, by and between Adam E. Denny & Stacy J. Denny husband and wife, (hereinafter "Dennys"), and the City of Andover, a Minnesota Municipal Corporation (hereinafter "City"). WHEREAS, Dennys are the fee owners of Lot 6, Block 7, Woodland Estates, Anoka County, Minnesota, also known as 2150 _150th Lane NW, Andover, MN; and WHEREAS, Dennys desire to build a swimming pool in the back yard of said property; and WHEREAS, a drainage and utility easement has been dedicated to the City of Andover in the plat of Woodland Estates; and WHEREAS, Dennys desire to construct the swimming pool and related improvements partially onto said drainage and utility easement; WHEREAS, the City is willing to acknowledge and agree to an encroachment of 24 feet for said swimming pool and related improvements assuming certain conditions are met; WHEREAS, the Dennys will need to submit a grading plan to the Building Department for approval to ensure that the 100 year flood elevation or storage requirements will not change; WHEREAS, the property owner is aware the area is subject to flooding and acknowledges that additional expense, maintenance and repair may result from periodic flooding of this area and grade to the plan; NOW, THEREFORE, in consideration of the foregoing and the City's consent and approval to the encroachment of an 16 Foot x 32 Foot swimming pool and related improvements onto the drainage and utility easement of Lot 6, Block 7, Woodland Estates, Anoka County, Minnesota, the Dennys hereby agree to hold the City harmless and indemnify the City from any and all liabilities, and defend against lawsuits, expenses, damages, acts or failures to act, attorney's fees and court costs, which directly result from any damage Dennys, or their successors in interest, may incur as a result of the City's exercise of its rights within said drainage and utility easement, that the City not be held responsible for any damage to said improvements constructed on the City's easement caused by the City's right to excavate, maintain, flood or use said ponding and drainage easement, as it deems appropriate and the City may require evidence of insurance to cover indemnification, ,~ " , '_I '\ \. j , ) '- > IN WITNESS WHEREOF, the parties have hereunto set their hands this 4th day of Mav ,2004, CITY OF ANDOVER, a Municipal Corporation By: Its: City Clerk ..:::> STATE OF MINNESOTA ) ) ss. COUNTY OF ) On this day of , 2004, before me, a notary public within and for said county, personally appeared and to me known to be respectively the Clerk and Mayor of the City of Andover, and who executed the foregoing instrument and acknowledge that they executed the same on behalf of said City. ~(lJ1nw o ary Public STATE OF MINNESOTA ) ) ss, COUNTY OF ) On this c!? tjtl: day of a~ ' 2004, before me, a notary public within and for said county, perso ally appeared Adam E. Denny and Stacy J. D~,J1usband"and,wif~ ". I .....1,. M'Ci-'ELLE HARTNER "~".;.. ~JOT.;\RY PUBLIC - MINNESOTA iJ. MY COMMISSION .,.. .'~ E>.PliiES JAN. 31, 2005 ~ ____ W""f1-'-l"!t""'"'~.""--':~ "--'~! hello;, 1YJij,J No ary Public This instrument was drafted by: City of Andover 1685 Crosstown Boulevard NW Andover, MN 55304 " Certifi o .., o .., \j \ I o .., 150TH LANE N; W. >> ,"'T~__.! - - - - --.-:- - - ~ - - - - - --.-oJf'- -'--- __ ..-l<t"t ~ .R1.g., , ~~ ~~ I ~ '" -' ..'" N8~"~O> 6a S"W 1."'''' ..-,o~ ,-. ~ 0 . ~~----_':? . 88J.45 . SH.lt \ I rJ.......1' , nJ.. V \. \... \,). , L \ I rjr'rjnJ. V \. \...\. "I.. -'1M r- -7 I ,-J -It ."" Ye<NI -f/80J. p~ C;"'~~ f/o.t, '-5 687 -- 880 - .......Brg 7 6 .. .J - Pot.,jO'" i- Nw 1.., 88~.s fOO v,,"; 88i.o .---~---~:-.;. 85.29 N86D27'35"E ) 14.67 o .; 10.67 ) , ' -' :f~ -i:. ~ .'1 ~ ..1:'/ , ~ .tl ; . J, j _. \ IS'""" , ~ ,C .. , , , / -C f , W') 1 D~' ,.... ~ ~ ,.... .s:'t*,. ;' nf.' - ~;;;- J . 7 r.(~';" , -\. J 1m Hakanson Anderson 1 Assoc..lnc. 3601 Thurston Avenue. Suite 101, Anoka, MN 55303 Phone: 763/427-5860 Fax: 763/427-0520 \ April 29, 2004 David Berkowitz, City Engineer City of Andover 1685 Crosstown Blvd. NW Andover, MN 55304-2612 Re: Mr. and Mrs. Denny Lot 6, Block 7, Woodland Estates Dear Dave: \, As we have discussed, I have calculated the impact of placing a pool in the back yard of Lot 6, Block 7, Woodland Estates. To calculate the volume impact on the pond, we have estimated the fill required from the normal water level of the pond (863.5) to an elevation of 886. For our calculations, we are using the Grading Plan for the Woodland Estates Development. In addition, we calculated the compensating volume that needs to be excavated. The 886 elevation shall extend houseward to the easement line, at that location another retaining wall should be installed to match into existing grade. This retaining wall should be placed outside of the easement area. The area and volume calculations indicate that the fill placed within the easement is less than the proposed compensation. Please review and call me at 763-427-5860 with any questions. , I Sincerely, Hakanson Anderson Associates, Inc. ~o~ BJJ:dlc Enclosures \ Civil & Municipal Engineering Land Surveyingfor 6T)L:1 ~ffi) , I .:~ ~ Co .'': .j Name: DR-\AN jOHtJ ~ ij--'z1.O:d- Hakanson Anderson Associates Worksheet A/J;:;4tv." AND 71b.C-'f Client: DI:c. tV f--J 1 ffl 2.1 50 \ C""D I. IAJ LU Project: .) /...-''-' 1--^-.J1.7 6 V EJ2. I IV1 N "5 "s ;'04 -:r- Date: LOI ~. Pl.ll t.....)O(!)D~ND E:-;,fAIE-S File No.: Ib?> - -, ~~ ~ qDZq ---.- .---... .--- ---- "'-- --.... ...--- .-.-... --.... ...-.. ...-..... --- ..-"-' ....-..-..........-. ....--.... -......- .-:- --... .............. .-...--- ..._.'.. "'-" "-.'" ....._.....I.~-. .-'-- .....-.\-.... ... .......... Ii ~ "< - - ..- ---.. -.---- .--... -.--. -"-' -...- ... .--. --..- ..---.. .....-..... ._- .-..-. ".'.'-" --...... .......... ..--........I.~ .,...-- ...."- ..---... 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I, ... \:;;'-'/" !) .....i "~_ / i V - ! j/ 1-- ~ / ';/('('7 [.ry-;l'~(3'<;tr~~ I /- --==-1= -:: ~ ~ -'- d- e::: ~ ,{\ t '0 ~ J. 'J /" I / I / ~~/ / ~ cr- n 0.}- " \" . '" /' --- ~ \.( I " -.t \..,. ... ~ ;,., ::; \ c;t ell 1; ~\ ~ iF (\i1 ~ .... L.+_ l L i ! ~ I i LL- -- \, \ \ \ \ rlr L\ r. <.::~ i cl- ~~ '--- i , i ---- - ---- -_._-~ L_ ....n 1___--1 <;--.\ I i I " J - ! . ----l I I ! ,~ .' l_'L~ l~k=2~tEJ U 11 " I 1--- ---~ -- .) u =: '> > ,5 --90'. . CJ L~ .0__ j '. ~S94 . \~ ~ .~'f?r.:: \ _ _ CTJ,j.rJ.;} ~<l. L-~. .;}[) ~/~..: ..... -. NE ::. JoCX?O C. t::=-- - J 3. ~7 4 x ------- ~ ~ 6 ~. ) ~ ~- ~ :::: l 'b Zoo if" ..... -". \ ;-,~ j / 0/ ~ C- / @ CITY OF NDOVE \. I , / 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: John Erar, City Administratol7fJ 't:[)o David D. Berkowitz, City En~lneer FROM: Todd J. Haas, Asst. City Engineer SUBJECT: Receive 2003 ACD Annual Water Quality & Quantity Condition Report - Engineering DATE: May 4, 2004 INTRODUCTION This item is in regard to an update as to the status of the condition of water bodies located within the City of Andover. ,) DISCUSSION As was done in 2003 and years prior to this, the Anoka Conservation District (ACD) conducted standardized County-wide programs independently and under contract with the Watershed Management Organizations, Watershed Districts, Cities or the State. In 2003, ACD monitored lake levels, stream hydrology, shallow groundwater lake levels in wetlands, deep groundwater in observation wells, lake water quality, stream water quality and stream benthic macro invertebrates, etc. As you may know, there are two watersheds in Andover, the Lower Rum River WMO and the Coon Creek Watershed District. The various types of studies that were performed in Andover included Rum River, Round Lake, Coon Creek, Crooked Lake and Bunker Lake. Attached for your review are the studies that were performed and the results of each study. If you have any questions regarding the studies that were performed, feel free to contact Jamie Schurbon with ACD at (763)434-2030. ACTION REOUIRED None, as this is for informational purposes only regarding the studies performed in 2003. Respectfully submitted, '. , ) ~i~ ./ Attachments: 2003 ACD Annual Water Quality & Quantity Condition Report Weekly water level monitoring in lakes. These data, as well as all additional historic data are available on the Minnesota DNR website using the "LakeFinder" feature ( www.dnr.mn.us.state\lakefind\index.html). To provide understanding of lake hydrology, including the impact of climate or other water budget changes. These data are useful for regulatory, building/development, and lake hydrology manipulation decisions. Lake Itasca, Round Lake, Rogers Lake Throughout summer 2003 water levels fell almost continually on these lakes due to very low rainfall starting in July. Ordinary High Water Levels (OHW), the elevation below which a DNR permit is needed to perform work, are listed for each lake on the graph below. ) Lake Levels Description: Purpose: Locations: Results: .. Figure 4-1: Round Lake levels '99-2003 Round Lake 868.0 OI-fN = 866.40 867.0 :- 866.0 :::. 5 865.0 :;: g! 864,0 .. '. iii 863.0 '. / 862.0 861.0 fJO:J RlO:J r;::,(:; ~" '1.\>$ ~>$ ~ ~ ~ ~ ~ ~ ~ ~ ~(:; ~(:; ~(:; ~(:; ~(:; ~(:; ~(:; ~(:; 'I.' ~ 'I.' ~ 'I.' ~ 'I.' ~ Figure 4-3: Lake Itasca levels '99-2003 869.0 868.0 g 867.0 5 866.0 :;: g! 865.0 .. iii 864.0 863.0 862.0 RlO:J fJo;' r;::,C;) ~>$ '1.\" ~.:s Itasca Lake ~ ~ ~ ~ ~ ~ ~ ~ ~(:; ~(:; ~(:; ~(:; ~C;) ~(:; ~(:; ~(:; 'I.' ~ 'I.' ~ 'I.' ~ 'I.' ~ II p II II (j It Figure 4-2: Rogers Lake levels '99-2003 J 886.0 885.0 g 884.0 5 883.0 :;: g! 882.0 .. iii 881.0 Rogers Lake OI-fN = 883.90 p J J 880,0 879.0 0;, Rl ~O;, ~f> ~ 'I.' ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ u Lake Year Average Min Max Itasca 1999 867.29 866.91 867,63 2000 865.42 863.24 866.71 2001 866,50 865,88 867.03 2002 867.37 866.82 868.07 2003 867.87 867,21 868.56 Rogers 1999 883.40 882.80 883.80 2000 881.97 879.71 882,87 2001 882,74 882.17 883.33 2002 883.36 882.43 884.03 2003 883.53 882.84 884.18 Round 1999 865.22 864.65 865.61 2000 863.89 862.37 864.79 2001 863.94 863.39 864.65 2002 864.39 864.19 864.57 2003 864.96 864.11 865.49 B , I I I Table 4-1: Lower Rum River Watershed lake levels summary I 4-92 ,J \ ,_____J \ , / Round Lake City of Andover, Lake ID # 03-0089 Background Round Lake is located in west-central Anoka County. It has a surface area of 220 acres and a maximum depth of 19 feet, though the majority of the lake is less than 4 feet in depth. The lake is surrounded by a cattail fringe, and has submergent aquatic vegetation growing throughout, including carpets of the marophyte-like algae Chara (aka muskgrass, stonewort, and sand grass). This lake has a small watershed, with a watershed to surface area ratio of less than 10: 1. The primary public access is from Round Lake Boulevard on the southeast side of the lake. 2003 Results In 2003 Round Lake had excellent water quality compared to other lakes in this region (NCHF Ecoregion), receiving an overall A letter grade. This was consistent with very good conditions in each of the other three years monitored. The lake is mesotrophic. Water quality did not deteriorate in late su=er due to algae, as happens on many other lakes, with chlorophyll-a remaining below 4 ugn. Total phosphorus ranged from 14 to 25 ug/l. Secchi depths were at or greater than 10 feet throughout the su=er. Dissolved oxygen was consistently well within the range needed by fish and other aquatic life. Trend Analysis Four years of water quality monitoring have been conducted by the Anoka Conservation District (1998-2000 and 2003). This is not enough data for a powerful statistical test oftrend analysis. It is clear from superficial examination of the data that water quality is not deteriorating, and is either being maintained or is improving, Discussion Round Lake is one of the four clearest lakes in Anoka County. Shallow lakes like Round seldom have such a clear water condition. The two primary factors causing this are 1. the small watershed with relatively few surface water or storm water inputs and 2. the abundant macrophytes (large, aquatic plants). While nutrient inputs are probably few, the plants in the lake consume nutrients that are present, preventing algae blooms. Chara is common in this lake and forms carpets that stabilize bottom sediements. Macrophytes also foster zooplankton (microscopic animals that eat algae) communities by providing refuges from fish predators. Table 4-3: 2003 Round Lake Water Quality Data ROllDd Lake 2003 Water Quality Data 5/1212003 5/2812003 6/10/2003 6/2412003 11812003 7/22/2003 8/5/2003 8/19/2003 9/312003 9/1712003 U . R.L. R 1 R I R ul R I R I R I R 1 R I R I R I A Mi M m" """ "u" " " """ """ "u" "u" "u" "uU "u" veral/,e n '" InH 0.1 8.62 9.12 8.96 9.05 9.11 8.85 9.00 9.10 8.95 8.64 8.94 8.62 9.12 Conductivitv mS/cm O.oJ 0.279 0.236 0.233 0.235 0.217 0.238 0.239 0.246 0.257 0.468 0.265 0.217 0.468 Turbiditv N11J 1 0 I 1 0 I 0 0 0 0 2 1 0 2 D.O. m 0.01 N/A see notes 9.90 8.10 8.15 8.90 8.05 7.93 8.44 7.46 8.37 7.46 9.90 Tom . .C 0.1 11.8 21.2 20.2 24.2 25.7 24.1 24.3 27.8 22.0 20.9 22.22 11.80 27.80 Temp. OF 0.1 53.2 70.2 68.4 75.6 78.3 75.4 75.7 82.0 71.6 69.6 72 53 82 Salinity % 0.01 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.01 0.00 0.00 O.ot CI-a lu~ 0.5 4.0 1.8 2.8 1.9 3.4 2.3 1.7 2.3 1.7 2.2 2.4 1.7 4.0 T.P. m 0.01 0.021 0.023 0.025 0.018 0.018 0.021 0.021 0.024 0.015 0.014 0.020 0.014 0.02j T.P. lu~ 10 21.0 23.0 25.0 18.0 18.0 21.0 21.0 24.0 15.0 14.0 20.0 14.0 25.0 T.S.S. m , v.S.S. m 5 Secchi ft 0.1 11.4 12.3 11.1 12.0 11.4 13.0 11.0 9.7 10.9 10.0 11.3 9.7 13.0 Secchi m 0.1 3.5 3.8 3.4 3.7 3' 4.0 3.4 3.0 3.3 3.1 3.4 3.0 4.0 FiddObSeivBtions' ,V~ PhV!lical I 1.0 1.0 1.5 1.5 1.5 1.5 1.0 1.0 1.0 2.0 1.3 1.0 2.0 Recreational I 1.0 1.0 1.5 1.5 1.5 1.5 1.0 1.0 1.5 2.' 1.4 1.0 2.5 ro -hiC,Stak;Indd.X;<;; ~ '''-f' ,-y TSIP 48 49 51 46 46 48 48 50 43 42 47 42 51 TSIC 44 36 41 37 43 39 36 39 36 38 39 36 44 TSIS 42 41 42 41 42 40 43 44 43 44 42 40 44 Mean TSI 45 42 45 41 44 42 4:" 44 41 41 43 41 45 4-100 I I~ I I I I I I I , "- I'--~ I I I I I I I, \ '-J I I Figure 4-12: Round Lake Water Qualitv Results 2003 Phosphorus, Chlorophyll-a & Transparency =O-a ."",,, TP, -.- Secchi (fl) o 2 4~ .;: 6 ;;: 8 Q. 10" 12!: 14'5 16g 18Ul 20 60 i 50 .::. 40 'l' U 30 -g 20 co :: 10 o ~~ ~~ ~ ~ ~"rV ~'1-~ ~~ ~~ ~ ~ '\ \~ '\ \'1-rV ~<:::J~ ~<:::J~ ~<:::J~ ~<:::J~ ~~ q}.~ ~~ ~('V <& ~" q} q}." ~~ ~";) R) R) ~~ ~~ ~'" ~'V Historic Summertime Mean =O-a ~TP -.- Secchi (ft) II 2 4 :::- ... 6 ;;: 8 Q. 10~ 12:c 14 !l 16Jl 18 20 60 ::::- 50 ~ 40 2 30 u coli 20 c. I- 10 0 CIJ'O ~'1- r6i ~CIJ "CIJ ~<:::J r6i ~" y1~r ~~ '1-<:) Round Lake Summertime Historic Means CD C A2encv A ACD ACD AD Vear 98 99 2000 2003 TP 29,8 19,6 24,1 20,0 C1-a 12,80 3,74 6.86 2.40 Secchi (m) 1.4 2,9 2.7 3.4 Secchi (ft) 5,2 9,5 8,8 11.3 TSIP 53 47 50 47 TSIC 56 44 48 39 TSIS 55 45 46 42 TSI 55 45 48 43 Round Lake Water Oualitv Reoort Card Vear 98 99 2000 2003 TP B A B A Cl-a B A A A Secchi C B B A Overall B A B A Carlson's Trophic State Index OLe.DaItOC MDO'DlDJ'HIC BtrI10nm: K'D'ZU1l'D.orac nal'lDc sun: IDIX DOSPOElIC"I OD1nSl CHLDUNYLL.. .... TOUL PHDsnmaU$ .... 4-101 '\ Stream Water Quality - Biological Monitoring ,~ Description: This program combines environmental education and stream monitoring. Under the supervision of ACD staff, high school science classes collect aquatic macroinvertebrates from a stream, identify their catch to the family level, and use the resulting numbers in mathematical equations that su=arize water and habitat quality. These methods are based upon the knowledge that different families of insects have different water ilIld habitat quality requirements. The families collectively known as EPT (fuJhemeroptera, or mayflies; ~lecoptera, or stoneflies; and Irichoptera, or caddis flies) are pollution intolerant. Other families thrive in low quality water. Therefore, a census of stream macroinvertebrates yields information about stream health. Purpose: To assess stream quality, both independently as well as by supplementing chemical data. To provide an environmental education service to the co=unity. Locat~ Rum River behind Anoka High School, south side of Industry Ave, Anoka ~ ~ - Trott Brook at Hwy 5, Ramsey Ford Brook at Hwy 63, Ramsey Results: Results for each site are detailed on the following pages. '1 ~.J Tips for Data Interpretation Consider biological indices of water quality in concert rather than alone, as each gives only a partial picture of stream condition, Compare the numbers to county-wide averages. This gives some sense of what might be expected for streams in a similar landscape, but does not necessarily reflect what might be expected of a minimally impacted stream. Some key numbers to look for include: # Families Number of invertebrate families. Higher values indicate better quality. EPT Number of families of the generally pollution-intolerant orders fuJhemeroptera (mayflies), ~lecoptera (stone flies), and Irichoptera (caddis flies). Higher numbers indicate better stream quality. Family Biotic Index (FBD An index that utilizes known pollution tolerances for each family. Lower numbers indicate better stream quality. FBI Stream Quality Evaluation 0.00-3.75 Excellent 3.76-4.25 Verv Good 4.26-5.00 Good 5.01-5.75 Fair 5.76-6.50 Fairly Poor 6.51-7,25 Poor 7.26-10.00 Very Poor % Dominant Family High numbers indicates an uneven co=unity; likely a poorer conditon. " 'J 4-102 I I, , " B" "t" " ~ IOmOm ormg I RUM RIVER behind Anoka High School, Anoka Background The Rum River originates from Lake Mille Lacs, and flows south through western Anoka County where it joins the Mississippi River in the City of Anoka. Other than the Mississippi, this is the largest river in the county. In Anoka County the river has both rocky ripples as well as pools and runs with sandy bottoms. In the southern half of Anoka County slow water, silty bottom conditions dominate. The river's condition is generally regarded as excellent. Portions ofthe Rum River in Anoka County have a state "scenic and recreational" designation. The sampling site is near the Bunker Lake Boulevard bridge behind Anoka High School. Sampling is not conducted in the main channel. Rather, it occurs in a backwater area. Water is not flowing in this location and the bottom is mucky. This site is not particularly representative of this reach of the river. Results The various indices give a mixed message about water quality, with results fluctuating widely both within 2003 and historically (Fig. 4-13, Table 4-4). Spring 2003 indices were well above average, with the exception ofa rougWy average number offamilies. Seven pollution-sensitive EPT families were found. About the same number of families were detected in fall 2003, but only one was an EPT family (3 individuals), Spring samples were 81 % corixidae and taltridae, both pollution-tolerant families. The limited supplemental stream water chemistry readings taken during biomonitoring did not raise "red flags." Figure 4-13: Summarized biornonitoring results for Rum River behind Anoka High School. 20 1- # Families c::::::::::l EPT --- FBI I I I I I I I I, '\ .J I I I I I I Ie "- \ ) I I Monitored by Anoka High School Anoka Conservation District staff Number Years Monitored 3.5 " . '1 o fall spring 2001 2002 4-103 2002 fall 2 >< Gl "C 4 .5 0 ;:; .5! III 6 ~ E III u.. 8 10 spring fall 2003 Anoka 1397-2003 Co. Anoka Co. 2003 2003 Mean Mean , , ,~ ~ Table 4-4: Biomonitoring data for Rum River at Anoka High School. Rum River South at Anoka HS Year 2000 2001 2001 2002 2002 2003 2003 Mean Mean Season fall spring fall spring fall spring fall 2002 Anoka Co. 1997-2002 Anoka Co. FBI 3.76 4.80 7.00 5.90 7.70 3.90 8.10 5.4 5.2 # Families 5 10 15 6 19 12 12 14.0 13.0 EPT 3 3 4 3 2 7 1 4.5 4.5 Date 10/4 5124 10/17 5/28 10/9 6/2 10/10 sampllno by AHS AHS AHS ACO AHS ACO AHS sampllnQ method MH MH MH MH MH MH MH # Individuals 121 100 178 179 144 126 569 # replicates 1 1 1 1 2 1 1 Dominant Famllv heptaaeniidae corixidae hemiptera corixidae taltridae baetidae corixidae % Dominant Family 36 66 30,9 91.1 20.1 51.6 43.9 % Ephemeroptera 66.1 7 16.9 4.5 1.4 73 0.5 -I. Trichoptera 27.3 0 0 0 0 2.4 0 -I. Plecoptera 6.6 4 0 0.6 0 7.1 0 Table 4-4: Su s taken at the time ofbiomonitorin 2-June-03 IO-Oct-03 7.66 8.63 0.305 0.343 3 1 8.50 8.24 O.oI 0.01 17.7 15.9 " , .J Discussion Chemical monitoring data indicates a good condition, so poor or mixed biological indicators might be due to habitat condition or unrepresentative sampling site selection. The southern reaches of the Rum River where this sampling was conducted generally lacks pools, riffles, and rocky bottom found further upstream that are favored by pollution intolerant families. Also, this sampling was conducted in a backwater area that has a mucky bottom and does not receive good flow. lbis area is unlikely to be occupied by families which are pollution intolerant because those families generally favor rocky habitats and require high dissolved oxygen not found in stagnant areas. Additionally, poor sample handling may have compromised fall samples. Students did not fill out identification tally sheets, insert proper labels, and there were other indications that poor procedure was followed. " I '-J 4-104 I] ~ ~ ~ fJ fJ ~ p ~ p p - J , p , I , J \ ,,~ , '\ ,_.J * '1 \.._.J Description: Lake Levels Purpose: Locations: Results: Weekly water level monitoring in lakes, These data, as well as all additional historic data are available on the Minnesota DNR website using the "LakeFinder" feature (www.dnr.mn.us.state \lakefind\index,html). To provide understanding oflake hydrology, including the impact of climate or other water budget changes. These data are useful for regulatory, building/development, and lake hydrology manipulation decisions. Bunker Lake, Ham Lake, Lake Netta, Crooked Lake Lake levels rose in the in the spring, as typically occurs. Throughout summer 2003 water levels fell almost continually due to very low rainfall starting in July. From the peak high water levels in late June to gauge removal at the end of October water levels dropped precipitously between 1.17 feet (Crooked Lake) to 1.83 feet (Bunker Lake). Lake Netta and Bunker Lake dropped 1.59 and 1.60 feet, respectively. These values were typical county-wide. Likely reasons Bunker lake dropped more than others are it's higher surface area to volume ratio and large amounts of aquatic vegetation, which result in higher evaporation and transpiration. Lake levels are closely tied to groundwater levels, and their trends correspond well with overall precipitation over the last half to one-and-a-half years. They do not correlate as well with individual precipitation events. Ordinary High Water Levels (OHW), the elevation below which a DNR permit is needed to perform work, are listed for each lake on the graph below. Figure 6-1: Bunker Lake Levels 1999-2003 878.0 0"0,,0,, 0"0,,0,, (:I~'" ",<5> "''''.... "''''.... ","''), ","''), ",,,,n, ",,,,n, ",d" ~~" '\,....,.... ~~'" '\'~'" ~~'" '\'~'" ~~'" '\'~'" ~~'" '\'~'" ~~'" g 882.0 c 0 ;: 881.0 IU > CII 880.0 iij 879.0 Figure 6-2: Ham Lake Levels 1999-2003 Bunker Lake 899.0 898,0 Ham Lake 884.0 893.0 892.0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ ~~ ~~ '\,...., ~....'. '\'~ ~~ '\'~ ~~ '\,....'. ~~ '\'~ ~""\' OHVV = 885.5 OHVV = 897.2 883.0 g 897.0 c o ;: IU > CII iij 896.0 895,0 894.0 6-134 i i / \ '--.J I Figure 6-3: Netta Lake Levels 1999-2003 '* Figure 6-4: Crooked Lake Levels 1998-2002 Crooked Lake Lake Netta 904.0 OHVV = 902.6 903.0 =- 902.0 - c 901.0 0 ~ '" 900.0 > CD iii 899.0 898.0 I I I I I I I' \ ,--j I- I I I I I I. \ '_./ I I 864.0 OHVV = 862.1 863,0 =- 862.0 c o ~ '" > CD iii 861.0 860.0 859.0 858.0 897.0 Rl'1l Rl'1l c<:l c<:l c.... c.... c"" c"" ....q; ....q; n,CS n,CS n,CS "'cs "'cs "'cs "'~ '\\~ "'~ '\\~ "'~ '\\~ "'~ '\\~ c" c" ~ cs cs cs ",'0 ",'0 ",'0 ~ '\\ ~ 857,0 Rl'1l Rl'1l ....q; ....q; "'~ '\\~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ cs cs cs cs cs cs cs cs ",'0 ",'0 ",'0 ~'O ",'0 ",'0 ~'O ",'I; ~'j; ~ ~ ~ ~ ~ ~ ~ ~ ~ Table 6-1: Coon Creek watershed lake levels summary Lake Year Average Min Max Bunker 1999 881.99 881.32 882.42 2000 879.73 878.23 881.63 2001 880.96 879.81 882.24 2002 881,98 881.30 882,89 2003 883.24 882.19 884.02 Crooked 1999 861.25 860.75 861,61 2000 860.13 859.07 860.56 2001 860.93 860.15 861.32 2002 861.15 860.94 861 .40 2003 861.11 860.40 861.57 Ham 1999 896.33 895.75 896.67 2000 894.94 892.73 895.79 2001 895.77 895.24 896.48 2002 896,62 896.01 897.15 2003 896,69 895.80 897.40 Netta 1999 901.41 900.88 901,74 2000 901.11 898.35 902,54 2001 900.99 900.29 901.66 2002 902.05 901.31 902.78 2003 902.37 901.49 903.08 .6-135 I ~~) Lake Water Quality Description: May through September twice-monthly monitoring of the following parameters: total phosphorus, chlorophyll-a, secchi transparency, dissolved oxygen, turbidity, temperature, conductivity, pH, and salinity. To detect water quality trends and diagnose the cause of changes. Crooked Lake ~ Lake Netta Detailed data for each lake are provided on the following pages, including summaries of historical conditions and trend analysis. Previous years' data are available from the ACD. Refer to Chapter 1 for additional information on interpreting the data and on lake dynamics. I I I I Purpose: Locations: Results: I I Figure 6-10: I I '\ 1'--) I I I I I 1 I, .) '~'_./ I I Coon Creek watershed 2003 lake water Quality monitoring sites 6-141 \ '- Crooked Lake CITIES OF ANDOVER AND COON RAPIDS, LAKE ID # 02-0084 Background Crooked Lake is located in west-central Anoka County, lying half in Andover and half in Coon Rapids. It has a surface area of 117.5 acres with a maximum depth of26 feet (7.9 m). Public access is from two locations, at a boat launch off Bunker Lake Boulevard and at a City of Coon Rapids Park on the east side of the lake where a fishing pier is located. The lake is used extensively by recreational boaters and fishers. Most of the lake is surrounded by tightly-packed single family homes. The watershed is urban/developed. In 1990 Eurasian Watermilfoil was discovered in the lake, followed by a whole-lake treatment with fluridone in 1992 that eradicated nearly all aquatic vegetation. Eurasian Watermilfoil was discovered again in 1996. In 2002 the DNR implemented a low dose of fluridone, which has eliminated or nearly eliminated the milfoil, while having a lesser impact on other vegetation. 2003 Results In 2003 Crooked Lake had above-average water quality for this region of the state (NCHF Ecoregion), receiving an overall B grade; the same as in the previous five years. The lake is slightly eutrophic. 2003 did show a decline in transparency from 2002, when the lake had it's deepest average annual Secchi depth. The 2003 average Secchi depth was lower at least partly due to turbid waters in May. May Secchi depths in 2003 were less than half what they were at that time during the previous two years. The cause for this is unknown, but was related to sediment turbidity, not algae. ACD's subjective observations of algae levels were "some algae" for most of the year, and "definite algae" on two mid-summer occasions. The lake had minimal impairments for swimming and boating. Raw 2003 data can be found in Table 6-4 below and are summarized in figures on the following page. Trend Analysis Eleven years of water quality data have been collected by the Metropolitan Council (between 1983 and 1998) and the Anoka Conservation District (2000 to 2003) with eight additional years of Secchi measurements by citizens. Water quality has significantly improved from 1983 to 2003 (repeated measures MANOV A with response variables TP, Cl-a, and Secchi depth, F2.g=15.23, p=0.002). Improvements occurred between 1989 and 1994. No significant change is detectable before or after that time. Discussion Current threats to lake water quality are urban runoff, excessive numbers of waterfowl, and nuisance growth of filamentous algae and invasive exotic aquatic plants. High-powered boats andjet skis are used extensively on this small lake, and probably impact water quality by suspending sediments. The Minnesota DNR's experiemental fluridone treatments for Eurasian Watermilfoil do not seem to have had a negative impact on water quality. Measures that could be considered to protect and improve water quality include priority street sweeping for roads that drain to the lake and working with lakeshore homeowners to reduce erosion, runoff, and waterfowl. Table 6-4: 2003 Crooked Lake Water Quality Data '. ) Crooked Lake 2003 Water QuaUty Data 5/12/2003 5/2812003 6/1012003 6/2412003 7/812003 7/2212003 8/512003 8/1912003 913/2003 9/17/2003 \ \ / Units R.L.* Results Results Results Results Results Results Results Results Results R=''' Avera~e Mm Mox fOij 0.1 8.48 8.73 8.53 7.55 8.26 8.32 7.68 8,46 8.28 8.64 8.29 7.55 8.73 Conductivity mS/cm 0.01 0.444 0,438 0.435 0.450 0.430 0.442 0.449 0.454 0.466 0.468 0.448 0.430 0.468 Turbiditv NTU 1 2 3 I 2 4 2 2 3 2 2 2 I 4 D.O. m ^ 0.01 N/A 10.90 10.00 7.10 8.90 7.82 7.51 7.72 6.93 7.46 8.26 6.93 10.90 Tmm. oC 0.1 13.4 20.5 20.2 24.0 26.0 24.5 24.7 26.8 22.7 20.9 22.37 13.40 26.80 TcmD. OF 0.1 56.1 68.9 68.4 75.2 78.8 76.1 76.5 80.2 72.9 69.6 n 56 80 Salinitv % 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 O.ot 0.01 0.01 0.01 0.01 Ct-a "'^ 0.5 4.6 12.0 6.8 7.9 12.0 12.0 9.1 10.0 14.0 14.0 10.2 4.6 14.0 T.P. ';'o^ 0.01 0.060 0.033 0.028 0.029 0.033 0.025 0.024 0.025 0.028 0.024 0.031 0.024 0.060 T.P. u ^ 10 60.0 33.0 28.0 29.0 33.0 25.0 24.0 25.0 28.0 24.0 30.9 24.0 60.0 T.S.S. m ^ 5 V.S.S. m^ 5 Secchi ft 0.1 5.5 6.8 9.0 6.3 4.8 5.4 4.3 3.8 4.4 5.0 5.5 3.8 9.0 Secchi m 0.1 1.7 2.1 2.7 1.9 1.5 1.6 1.3 I.2 1.3 1.5 1.7 1.2 2.7 idd()bS~atio~^- . , :>0T22 C0 TT Physical 2.0 3.0 2.0 2.5 3.0 2.5 2.5 2.5 3.0 2.0 2.5 2.0 3.0 Recreational 2.0 2.5 2.0 2.5 3.0 2.5 3.0 2.5 3.0 2.5 2.6 2.0 3.0 ronhicSwelnda .. ::;:2 2: TSIP 63 55 52 53 55 51 50 51 52 50 53 50 63 TSIC 46 55 50 51 55 55 52 53 57 57 53 46 57 TSIS 53 49 45 51 55 53 56 58 56 54 53 45 58 Mean TSI 54 n 49 51 55 53 53 54 55 53 53 49 55 6-142 - ~ ~ , ~ ~ ~ 1 I, "\ Figure 6-11: Crooked Lake water quality results \.. / I I I I I I I I~ , ~ I I I I I I,. I '....__J. I I =O-a ~T.P. --.- Secchi (ft) o 2 42' 6 ~ 8 c. 10 Ql 12!: 14'5 16 ~ 1811l 20 =O-a ".""lP --.- Secchi (ft) o 2 4 ::: 6 J: 8 C. 10 ~ 12 :E 14 8 16 JJ 18 20 2003 Phosphorus, Chlorophyll-a & Transparency 60 0,50 " - 40 .2 CJ 30 'C lii 20 :: 10 o ~";) ~";) ~ ~ ~....~ if ~";) ~";) ~ ~ ~~ ~~ ~" ~'V 'O:J";) ~";) 'O:J";) ~";) ~rps ~ ,<6> {6S ;fv~ ,\\q) ,,\i-V cS-'" cS-....OJ 'O:J";) ~";) ,,<:5 "'~ ~v ~\v ~ ~.... Historic Summertime Mean 60 E' 50 '" ..=.. 40 to c3 30 ~ 20 I- 10 o ,\~'"cM,,"'\co....o;'Or:::,'O"co"""o";)'O'>-co'-J'O'O~'O'O'OO;~""o;'l,o;~o;'-Jo;~o;'O~r:::,~....W";) 'V <6>'l,~ Year ~ Crooked Lake Historic Swnmertlme Mean Values Al'enev CAMP CAMP CAMP CAMP CAMP CAMP CAMP CAMP MC CAMP MC CAMP CAMP MC CAMP CAMP MC Y= " 76 77 78 79 80 " 82 8l 84 8S 86 87 8' '0 'I 94 TP 48.5 42.8 42.3 48.00 50.00 55,00 30.00 CI-a 29,20 22.70 21,69 12.97 Secchi m 1.13 0.87 0," 100 12J 1.30 1.23 1.13 LI Ll 10 Ll LI 10 LJ 22 1.4 Sec:chi(ft) 3,7 2' 3,2 3.3 4,0 4,3 4,0 3,7 3,7 "' 3,1 "' 3,7 18 4,3 72 3.2 TSIP 60 " 58 60 61 " S3 1'5IC 64 61 61 56 1'515 " 62 60 60 57 56 57 " 58 57 61 57 " 60 56 49 56 TSJ 61 61 61 55 Crooked Lake WlIIter WlllrvRe ortCard Va, " 76 71 78 "' 80 " 82 8l 84 8S 86 87 89 90 91 94 TP C C C B CI-a C C C B Secchi C D D D C C C D D D C D D C C C OvtnU C C C B Crooked Lake Historic Summertime Mean Values Me Me Carlson's Trophic State Index JDSonallU 1V1JUlrHlC: K'InU1l'DOMC Aeencv MC MC CAMP ACD ACD ACD Y= 9S % '" 98 99 2000 2002 2003 TP 34.00 30.00 30.00 30.00 26.70 31.1 30.9 CI-. 10.73 9.77 10.58 16.65 12.53 14.0 10.2 5<<chi m) 1,5 1,3 1.4 1.6 I.' 12 2,2 L1 Secchi(fl) 4.8 4,1 4,6 5.4 6,2 4,0 1,1 ,,' TSIP " " 53 " " ,. ,. TIIC 54 53 54 " '6 51 53 TSIS " 57 " 53 " '" 4' " T5I " '4 54 " " 53 53 Crook~ Like Water uaHtvR ortCard Va, " 96 '" 98 2000 2002 2003 TP C B B B B B B CI-a B A B B B B B Secchi C C C C C C C C Ovtrall C . . B B . . :xl :l:I 30 15 40 U so JJ oil " '" 'J 10 no=~UD I I 11 I I 1 'I 1<1 1 :1 <I -:..": 11'-:i'I'i'I'I'lh<' I"I.;;'I>;'>;~'I .'~ I 1 """:';='1'1 'I >.; '>f'.!..t!Jil"T';.C;. f...rrlll'S>1 ....... IHISPKla\l'S .... Ii . '1.'1,"', ~I >>tlilYil -i"1 ~I; I 6-143 ,. - , "- " land Hydrology Description: Purpose: Locations: Results: Continuous groundwater level monitoring at a wetland boundary, to a depth of 40 inches. County-wide, the ACD maintains a network of 14 wetland hydrology monitoring stations. To provide understanding of wetland hydrology, including the impact of climate and landuse. These data aid in delineation of nearby wetlands by documenting hydrologic trends including the timing, frequency, and duration of saturation. Bunker Reference Wetland, Bunker Hills Regional Park, Andover This site dries quickly during even short periods with no rainfall, and water levels typically drop below 40 inches in July. In 2000, the water table was >40 inches below the surface throughout the growing season. In 2001 the water level was within 16 inches of the surface in the spring, but dropped to >40 inches from the surface by July. In 2002 the water table remained within 40 inches of the surface most of the su=er, but was flashy, retreating to >40 inches during periods of a week or two without major rainfalls. In 2003 water levels fluctuated around 20 inches below the surface until the beginning of July when they plummeted due to abnormally dry conditions. , I In the graphs below, note that well depths were 40 inches, so when a graph stabilizes at a reading of-40, water levels were at or deeper than the graphed depth. Figure 6-8: Coon Creek watershed 2003 wetland hvdrology monitoring sites \ , ) \ ",.J ~ ::;:tJ 0> - - ,. ~ ( U> _ .:::r"'.... i n (t Ip.." I 6-139 \. ltream Water Quality - Biological Monitoring Description: This program combines enviro=ental education and stream monitoring. Under the supervision of ACD staff, high school science classes collect aquatic macroinvertebrates from a stream, identify their catch to the family level, and use the resulting numbers in mathematical equations that su=arize water and habitat quality. These methods are based upon the knowledge that different families of insects have different water and habitat quality requirements. The families collectively known as EPT @phemeroptera, or mayflies; ~lecoptera, or stoneflies; and Irichoptera, or caddisflies) are pollution intolerant. Other families thrive in low quality water, Therefore, a census of stream macro invertebrates yields information about stream health. Purpose: To assess stream quality, both independently as well as by supplementing chemical data, To provide an enviro=ental education service to the co=unity. Locations: Coon Creek at Andover High School, Andover .... Results: Results for each site are detailed on the following pages. Tips for Data Interpretation Consider biological indices of water quality in concert rather than alone, as each gives only a partial picture of stream condition. Compare the numbers to county-wide averages. This gives some sense of what might be . "'xpected for streams in a similar landscape, but does not necessarily reflect what might be expected of a " - .b.inimally impacted stream. Some key numbers to look for include: # Families Number of invertebrate families. Higher values indicate better quality. EPT Number of families of the generally pollution-intolerant orders fu>h~meroptera (mayflies), ~lecoptera (stone flies), Irichoptera (caddisflies). Higher numbers indicate better stream quality. Family Biotic Index (FBI) An index that utilizes known pollution tolerances for each family. Lower numbers indicate better stream quality. FBI Stream Oualitv Evaluation 0.00-3,75 Excellent 3.76-4,25 Verv Good 4.26-5,00 Good 5.01-5.75 Fair 5.76-6.50 Fairlv Poor 6,51-7.25 Poor 7,26-10.00 VerY Poor % Dominant Family High numbers indicates an uneven co=unity; likely a poorer conditon. \ , ) 6-146 II ,. ,. ,. JI ~ I I.- \ B. .. ~J IOmomtormg I I COON CREEK at Andover High School, Centerville Monitored by Andover High School Number Years Monitored 1 Background Coon Creek originates in the southern part of the Carlos Avery Wildlife Management Area in western Columbus Township. It flows west, then south, and empties into the Mississippi River at Coon Rapids Dam Regional Park. Coon Creek has a number of ditch tributaries. Landuse is an approximately equal mix of residential and vacant/agricultural with some small commercial sites. The landuse immediately surrounding the sampling site is vacant with residential on the south side of the creek and the high school campus on the north side. A vegetated buffer 20-100 feet wide is present at the sampling site, and is typical elsewhere.. The banks are steep with moderate to heavy erosion in spots. The streambed is composed of sand and silt. The stream is 1 to 2.5 feet deep at baseflow and approximately 10-15 feet wide. Results Fall 2003 was the first time this site has been monitored. The biotic indices were slightly above average for Anoka County (Fig. 6-13, Table 6-6). Seven more families and 1.5 more EPT families were found at this stream than in the average Anoka County stream. The Family Biotic Index was also higher than average, indicating "good" conditions. However, the two most abundant families, corixidae and hydropsychidae, are both pollution tolerant. The supplemental stream water chemistry readings (Table 6-7) taken during biomonitoring indicate a higher than expected level of pollutants. Conductivity was as high as experienced in urbanized streams at the same time of year. The source could be road salts, failing septic systems, and/or chemical wastes. Figure 6-13: Summarized biomonitoring results for Coon Creek in Andover. I I I. I I I:.J I I I I I I I, ~, \.~ I , 6-147 1_ # Families c::::::J EPT ___ FBlj 0 2 .. .. "tl 4 .E <J :;:; .51 III 6 ~ 'e IV u. 8 10 Mean \ . \. table 6-6: Biomonitoring data for Coon Creek in Andover. Coon Creek at Andover High School Year 2003 2003 Mean Mean Season spring fall 2003 Anoka Co, 1997.2003 Anoka Co. FBI 4.50 0.0 0.0 # Families 21 0.0 0.0 EPT 6 0.0 0.0 Date 21-0ct sampling by AHS sampling method MH # individuals 267 # replicates 2 Dominant Family corixidae % Dominant Family 46.4 % Ephemeroptera 6.0 % Trichoptera 16.5 % Plecoptera 0.0 Table 6-7: Su s taken at the time ofbiomonitorin 21-0ct-03 8.66 0.662 10 7,71 10.8 0.02 "I '. / Discussion More biomonitoring of this site will be necessary for a firm assessment of the biological condition of the stream. \ , ) 6-148 ,. JI J!I p p p p p p - J I I I , '1 ,~_/ CITY OF NDOVE (j) 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: John Erar, City Administratorf FROM: David D. Berkowitz, City Engineer SUBJECT: Update of2004 Anoka County Highway Construction Projects - Engineering DATE: May 4, 2004 INTRODUCTION The Anoka County Highway Department (ACHD) met with cities and utility companies to discuss their 2004 construction projects. The 2004 County improvements in the City of Andover are listed below. \ \. j DISCUSSION The ACHD has identified the following improvement projects that will occur in the 2004 construction season in the City of Andover. 1. Reconstruction of Round Lake Boulevard NW (CSAH 9) from Bunker Lake Boulevard NW (CSAH 116) to 1520d Lane NW. This section of roadway is currently closed and will re- open September 3, 2004. 2. Traffic Signal & Intersection Improvement at Round Lake Boulevard NW (CSAH 9) & 157th Avenue NW (CSAH 20). 3. BNSF Railroad Crossing Repairs at: a. Bunker Lake Boulevard NW (CSAH 116) b. Andover Boulevard NW c. Crosstown Boulevard NW (CSAH 18) d. 161 st Avenue NW (CSAH 20) e. 181 st Avenue NW 4. Rut Paving on Crosstown Boulevard NW (CSAH 18) from TH 242 to Bunker Lake Boulevard NW (CSAH 116). ACTION REQUIRED This is information only. No action is required. , \ , ) Respectfully submitted, q?~~~~ 1 '- / 0J 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: John Erar, City AdministratorrJ1! FROM: David D. Berkowitz, City Engineer SUBJECT: Approve Sod Quotes/03-1/Prairie Knoll Park - Engineering DATE: May 4, 2004 INTRODUCTION This item is in regard to quotes for sod at Prairie Knoll Park, Project 03-1. DISCUSSION Quotes were received on April 23, 2004 for the placement of sod at Prairie Knoll Park. The two quotes received were for the same amount. A coin flip decided the contractor and that is Andover Turf, Inc. Quotes received are as follows: . \ \ J Contractor Andover Turf, Inc. Ray Jordan & Sons Quote Amount $38,892.13 $38,892.13 The sod shall be placed in early May for the east field and late May for the west field. BUDGET IMPACT The quote received falls within the funding previously approved by the Council. ACTION REQUIRED The City Council is requested to approve quotes and award the work to Andover Turf, Inc. in the amount of $38,892.13 for Project 03-1, Prairie Knoll Park. Respectfully submitted, c;)~CJ. ~ David D. Berkowitz ~ , J Attachments: 2 Quotes / / , \ " \ , ) " _/ QUOTE FORM Amil 9th ,2004 Honorable Mayor and Member of the City Council City of Andover 1685 Crosstown Boulevard NW Andover, Minnesota 55304 SUBJECT: City of Andover, Minnesota Prairie Knoll Park Sod Installation for soccer/football fields City Project No. 03-01 Mayor & Council: We the undersigned, having carefully examined the site of the proposed work, the plans and contract documents prepared by the City of Andover for the subject project, do hereby propose to furnish all labor, tools, material and equipment, and incidentals required for the complete construction of said project and such other work as may be incidental thereto for the following unit or lump sum prices: Item DescriDtion Quant/tv Unit Total 22481 SY (kJJ. 'f;'(fr\Q { ~ Cfl)ti III ~k. {o.y. M-S klt4. t'n, 1ft r;:11A.t I'a ~. TOTAL ..P 3~, '61 Z./1 The undersigned bidder also agrees to enter into a contract with the OWNER within ten (10) days after the OWNER'S acceptance of this Proposal or any section or sections thereof, and further agrees to complete the entire work covered in the contract award within the time period designated by the City. In submitting this quote, it is understood that the OWNER reserves all rights to reject any and all quotes, and it is understood that this quote may not be withdrawn within a period of sixty (60) days after the scheduled time for the receipt of quotes. The quote must be received by 10:00 AM Friday, April 23'd, 2004. .ArJolJ'4r T LtV"F, L.C. (Individual; Partnership; Corporation By: 7C,/e.. 0. ~, -?resiJ-.,..f- Address: }2.J ( ~ Blvd. Wtv Phone:./ (763) t{?i-{-5B l2.. ~q/~1/2~~q ~g:~l 6127862355 RAY JORDAN AND SONS PAGE Ell , \ QUOTE FORM ADm 9th ,2004 HonOfClble Mayor and Member of the City Council City of Andover 1685 Crosstown Boulevard NW Andover, Minnesota 55304 SUBJECT: City of Andover, Minnesota Prairie Knoll Par1\: Sod Installation for soccer/football fields City Project No. 03-01 Mayor & Council: We the undersigned. having carefully examined the site of the proposed work. the plans and contract documents prepared by the City of Andover for the subject project, do hereby propose to furnish all labor, tools, material and equipment, and incidentals required for the complete construction of said project and such other wor1\: as may be Incidental thereto for the follOWing unit or lump sum prices: 22481 I!fl! , ./ Item 1. .escrl.rt.n .uantltv !.l!1lJ. SY TOTAL 38/a9~-13 \ ; , The undersigned bidder also agrees to enter Into a contract with the OWNER within ten (10) days after the eWNER'S acceptance of this Proposal or any section or sections thereof, and further agrees to complete the entire wor1\: covered in the contract award within the time period designated by the City. In submitting this quote, it is understood that the OWNER reserves all rights to reject any and all quotes, and it is understood that this quote may not be withdrawn within a period of sixty (60) days after the scheduled time for the receipt of quotes. The Quote must be received by 10:00 AM FJiday, April 23td, 2004. /?;,y :;;ItO"~ ~ SOI'Jr (Individual; Partnership; Corporation By: ~v ~rl"N / Address: ICJo/ }r'l.ON/)JKF /)~ E. 8. Phone: '763.1./3'1- )6'1'1 APR 21 2004 10:04 6127862355 PAGE. 01 .-, '-J 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: John Erar, City Administratott( FROM: Vicki Volk, City Clerk SUBJECT: Consider Application to Conduct Excluded Bingo/Andover Fun Fest DATE: May 4, 2004 INTRODUCTION The Andover Family Fun Fest Committee has submitted an application to conduct bingo at the Fun Fest, July 9th and 10th, 2004. ,.-" DISCUSSION '-.) The City is required to acknowledge and approve the permit. ACTION REOUIRED Council is requested to acknowledge and approve a permit for the Fun Fest to conduct bingo July 9 and 10, 2004. Respectfully submitted, ~'dJL Vicki Volk City Clerk \ '..J o \ '\.J \ ) . \ , ) (j) 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 Councilmembers CC: John Erar, City Administratof Jim Dickinson, Finance Director FROM: SUBJECT: Presentation of2003 Audit - HLB Tautges Redpath DATE: May 4, 2004 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 as of December 31, 2003 and the corresponding Management Report. Included in each Councilmembers packet are a Comprehensive Annual Financial Report as of December 31, 2003, the corresponding Management Report, a report on internal controls and a legal compliance report. Please bring your copies to the Council Meeting, as that will be the basis of Mr. Gibbs' presentation. DISCUSSION The City is required to have an independent audit conducted annually. The 2003 Audit was conducted throughout the months of February, March and April, with the final day of fieldwork conducted on March 15,2004. The Finance Staffwas very involved in the audit process and enjoyed the excellent working relationship with HLB Tautges Redpath. Mark Gibbs' presentation will touch on the higWights ofthe City's finances 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 fourth consecutive year and received minimal reportable condition comments. BUDGET IMPACT No budget impact, the presentation, financial report, corresponding management report, report on internal controls and report on legal compliance are provided as informational. c.) ~J \ 'J Mayor and Council Members May 4, 2004 Page 2 of2 ACTION REQUIRED The Andover City Council is requested to receive the City of Andover Comprehensive Annual Financial Report as of December 31, 2003, the corresponding Management Report, report on internal controls and report on legal compliance. A hments: financial rep6rt, corresponding management r~ort, report on internal c;;;trols and report on legal compliance @ \ '-) 1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100 FAX (763) 755-8923 . WWW,CI.ANDOVER,MN,US SUBJECT: Mayor and Council Members John Erar, City Administrato~ Award Bid Package 3 Sub-CategorieslBid Alternates TO: FROM: DATE: May 4, 2004 INTRODUCTION On April 20, 2004, the City Council awarded a majority of Bid Package #3 sub-categories. It was indicated that additional sub-categories contained within Bid Package #3 would be advanced to the City Council on May 4, 2004 for award. DISCUSSION The award of these recommended sub-categories is critical to meeting project deadlines and keeping the flow of contract work in line with construction timetables. The Construction Manager is recommending the following bid sub-categories for award. Copies of the bid tabulation reports are attached. '. \. ) 6C Interior Architectural Woodwork 8B Overhead Doors IOC Operable Panel Partitions 11 C Dasher Boards I2B Telescoping Stands I4A Hydraulic Elevators In addition to these items, the City Council on April 27, 2004 approved adding Bid Alternates 3 and 4 for award. These items have been incorporated in the resolution for formal approval. Mr. Recker is recommending rejection of Bid Alternates 2 and 5 as too expensive at this time, and deferring the award of Bid Alternate 1 until June 1,2004 (this item could be addressed at the May Council workshop on May 25,2004). Please note the attached correspondence from Mr. Recker. Mr. Recker will. be in attendance at the meeting to respond to any questions from Council. Finance Director Jim Dickinson will present this item. ACTION REOUIRED Approve the attached resolution as presented. \. , ) CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA . \ \~ RES. NO. MOTION by Council member to adopt the following: A RESOLUTION ACCEPTING BIDS AND AWARDING CERTAIN CONTRACTS ADVERTISED WITHIN BID PACKAGE #3 FOR PROJECT NO. 02-27 FOR BID CATEGORIES 6C. 8B. 10C. 11C. 12B. and 14A; AWARD BID ALTERNATES 3 and 4; AND REJECT BID ALTERNATES 2 and 5 as listed within this resolution. WHEREAS, pursuant to advertisement for bids, bids were received, opened and tabulated according to law with results as follows: Bid Category 6C Interior Architectural Woodwork Heebink $101,000 Bid Category 8B Overhead Doors Twin City Garage Door $44,030 Bid Category 10C Operable Panel Doors Acoustics Associates $7,800 "- \ J Bid Category HC Dasher Boards Rink Systems $99,950 Bid Category 12B Telescoping Stands Haldemann-Hornme $22,426 Bid Category 14A Hvdraulic Elevators Otis Elevator $46,360 WHEREAS, Bid Alternates were received and the Council desires in accordance with state law and upon recommendation by the project Construction Manager to award Bid Alternate 3 - Provide Heat Recovery Loop at Roof Top Unit 2 Bid Alternate 4 - Provide Heat Recovery Loop at Roof Top Unit 3 WHEREAS, the Construction Manager has recommended rejection of the following bid alternatives as exceeding project budget estimates; Bid Alternate 2 - Provide Cooling in Field House RTU 4 and 6 Bid Alternate 5 - Provide Infrared Heating System at Ice Arena Stands ,,_ _i WHEREAS, the City Council has received bids and desires in accordance with state law to award contracts to the lowest qualified bidder in the aforementioned bid categories. " " / NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Andover to hereby accept the recommended low bids as shown from the qualified low bidder in bid categories BC. 8B, 10C. 11C, 12B, and 14A. BE IT FURTHER RESOLVED that the City Council awards Bid Alternates 3 and 4, and rejects Bid Alternates 2 and 5 as recommended by the Construction Manager. BE IT FURTHER RESOLVED that the City Council hereby authorizes the Construction Manager to negotiate change orders in the awarded bid categories as may be recommended through value engineering and such change orders be brought forward for approval as soon as practicable. BE IT FURTHER RESOLVED TO HEREBY direct the Mayor and City Clerk to enter into a contract with the low bidder hereto described for awarding a contract for the improvements related to the aforementioned bid categories and bid alternates; and direct the City Clerk to return all bidders the deposits made with their bids, except that the deposit of the successful bidder and the next two lowest bidders shall be retained until the contract has been executed and bond requirements met. MOTION seconded by Council member and adopted , , by the City Council at a meeting this \- _/ day of . 20_, with Councilmembers voting in favor of the resolution, and Councilmembers against, whereupon said resolution was declared passed. CITY OF ANDOVER ATTEST: Michael R. Gamache - Mayor Victoria Volk - City Clerk p ~PR..:.28,:20~4 Z 8,,=1~AMO tfJM_COl'lSTRU~TIQN N S T ~ U >; 1 ION NO.716B r.P.2 Bet ::> , Mr. Jo1m Erar City of Andover 1685 CroSStown Boulevard Northwest Andover, MN 55304 ~I ~ :1, , '1'1 I ,::11 CONSTRUCnON Apri128, 2004 Re: Andover Community Center/YMCA Recommendations for Award of Contracts- Bid Pacl<age 3 (partial) City Council Meeting - May 4, 2004 Dear John, At the April 20, 2004 City Council meeting RJM Construction (RJM) presented nineteen (19) of the thirty- five (35) bid categories of Bid Package 3 for award of contract. At this time we recommend that at the May 4lh, 2004 City Council meeting, that the City Council award contracts for the six (6) contractors listed in the attached Exhibit I. Exhibit 2 provides a summary of the remaining Bid Categories of Bid Package 3. R.JM has also conducted a review of the pricing received for Bid Alternates 1-5. Our recommendations for these Bid Altemates are as follows: Bid Alternate 1- Provide walkway lip'ht fixtures at south bituminous connector path I This bid alternate is being held as an option for the City to exercise until the end of the day on June 1,2004. RJM recommends that this alternate not be accepted at this time, Bid Alternate 1 Bid Amount: $17,600.00 Bid Alternate 2 ~ Provide coollo!! In Field House RTU 4 and 6. RIM recommends the rejection of Bid Alternate 2, as it is our understanding this cooling can be added at no cost durin!; the project by substituting the type of rooftop units being supplied in tbis area. Bid Alternate 2 Bid Amount: $32,900,00 Bid Alternate 3 . Provide heat recoverY loop at Roof Top Unit 2 at YMCA Locker Room Area. R.JM recommends the acceptance of Bid Alternate 3. It is our understanding tbat the YMCA desires that this alternate is accepted as the cost payback period is approximately 3 years. Bid Alternate 3 Bid Amount: $15,800.00 Bid Alternate 4 - Provide heat recoverY loon lot RoofToD Unit 3 at lee Arena Lockers. RJM recommends the acceptanCe of Bid Alternate 4. It is our understanding that the cost payback period is for this amount is approximately 3 years. Bid Alternate 4 Bid Amount: $15,950.00 5455 HWY 169 PLYMOUTH MN 55442 \ 763.383.7600 FAX 763383.7601 BID Fi>X 763,553.9670 RIM IS AN EQUAL OPFORlUN1Y EMPLOYER APR 28 2004 08:37 763 383 7601 PAGE. 02 ~ ') 'J "J \ ,.~ RPR.28.2004 8: 18RM NO.716 P.3 RJM CONSTRUCTION Andover Community CenteriYMCA Recommendations for A ward of Contracts- Bid Package 3 (Partial) City Council Meeting - May 4. 2004 Page 2 Bid Alternate 5 - Provide infrared heatinl! sv~tem at lee Arena stands. RJM recommends the rejection of Bid Alternate 5, as it does not currently fit within the project budget. It should be noted that this system can be added at a later time should the proj ect contingency be capable of supporting this cost. Bid Alternate 5 Bid Amount: $57,050,00 [fyou should have any questions. please feel free to contact me. RPR 28 2004 08:38 763 383 7601 PRGE.03 <J "- \J \ , ) EXHIBIT 1 Bid Package 3 RJM Recommended Bid Categories for Award City Council Meeting May 4, 2004 Tentative Bid Amount $ $ $ $ $ $ 101,000 44,030 7,800 99,950 22,426 46,360 Heebink Twin Ci Gara e Door Acoustics Associates Rink S stems Haldemann-Homme Otis Elevator Total of Recommended Bids $ 321,566 EXHIBIT 2 Tentative RJM Recommended Bid Categories for Award City Council Meeting May 18,2004 7 A - Metal Wall Panels 9A - Plaster and G sumboard 348,932 517,800 $ $ Total of Recommended Bids $ 866,732 Bid Categories for Public Re-bid Bid Categories for Re-Bid through Quote Process ') 'J s: -u m I (') m x CD 0 0 c () CD ;::!. ...., en- ~ Q: ...., m "TI :::J m ;::l! ^ () ~ 0 c ...., ...., CD en . tll c: )> 3 0 C :::J - .t. '" ~ CD 0 (J) 0 ~ U1 .t. ~ CD -.J U1 0 W (J) 0 0 .t. 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(fl , ) '--./ , "- I \_-~ \ , ) {!j) 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: John Erar, City Administrator SUBJECT: YMCA Lease Agreement DATE: May 4, 2004 INTRODUCTION YMCA representatives and City staff have met to discuss the series of comments raised at the April 20, 2004 Council meeting. Changes to the sublease agreement have been communicated to Bill Hawkins and he may wish to make additional comments at the Council meeting. DISCUSSION The Sub-Lease agreement will represent the final revision prepared and reviewed by both the City and YMCA representatives. Key issues raised by the Council at the April 20, 2004 Council meeting are identified below along with the status of each of those items in the sublease agreement. In addition, the document will reflect minor bond counsel changes submitted to Finance Director Jim Dickinson. Staff continues to finalize certain language related issues. The Sub-Lease Agreement will be sent out on Monday for Council review. Section 24.16 Cooperation The language has been modified to provide additional specificity to the City's agreement not to provide competing "core" programs or services with those offered by the YMCA and allows for mutual cooperation to expand YMCA program offerings to meet community needs. The language also allows the City to offer programs and services if the YMCA, after a reasonable amount of time, is unable to meet community needs. With respect to the agreement, the language has been reviewed by both parties and find it acceptable in response to Council concerns Resident Incentive Program. Language has been added to provide for resident membership and use incentives that includes: 1) a one-time waiver for City resident joiner's fee up to $79.00 for the life of the 30 year lease period; 2) Family Day passes to provide for access to the YMCA for a nominal fee; and 3) Four guest passes per resident household per year. Concession and Vending. Language has been added to address an outstanding issue raised by the YMCA on vending machine placement in the facility. Staff discussions with Y representatives have produced a tentative agreement, subject to Council and YMCA Board approval, regarding vending machine placement in the common areas of the facility. The City and YMCA would jointly agree to determine vending machine location, preferred vendor(s), product offerings, and number of machines, with proceeds being split according to previously approved percentages between the City and the YMCA. ) ,~ / With respect to vending machine placement in proprietary areas, the City and YMCA have tentatively agreed, subject to Council and YMCA Board approval, that the location, number and product offerings would be jointly determined, with the proceeds going to the proprietary occupant of the space. Partnership objectives regarding vending machine placement is to ensure that both parties work cooperatively to limit and manage the number, type and location of vending machines to avoid negatively impacting concession sales, but with the understanding that some number of vending machines will be necessary during times when the concession operation is either closed or unavailable. The YMCA is especially concerned due to the fact that the concession operation needs to be financially successful to help underwrite the additional costs of the aquatic center expansion, Cooperatively managing the placement of vending machines is consistent with the principles and terms of the City-YMCA partnership to ensure the overall success of the facility. Changes from the April 20, 2004 version have been highlighted in the final revision of the sublease agreement and will be forwarded to Bill Hawkins for his review and comment. Finance Director Dickinson will present the item to Council on May 4, 2004. Mr. LaSalle, representing the YMCA, will be in attendance to address any questions. ACTION REOUlRED , '\ ,-j Upon approval by the City Council, the Sub-Lease Agreement will be presented to the YMCA Board of Directors for their approval. The Council and YMCA must adopt the Sub-Lease Agreement prior to the closing of the bonds scheduled for Thursday, May 6, 2004. The YMCA Sub-Lease will be distributed to Council on Monday after a final review by City staff. Harold Mezile, YMCA President and CEO Tom LaSalle, YMCA Consultant Casey Scott, YMCA Chief Financial Officer Bill Hawkins, City Attorney , \ j @ , ) 1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100 FAX (763) 755-8923 . WWW.CI.ANDOVER.MN,US TO: Mayor and Councilmembers John Erar, City Administrato,W . / J Will Neumeister, Community\oevelopment Direct01llcfJ.,--- Jon Sevald, Planning Intern 17 CC: FROM: SUBJECT: Consider Residential Sketch Plan/Whispering Acre/140th LN NW - Planning DATE: May 4, 2004 INTRODUCTION The City Council is asked to review the sketch plan for Whispering Acre (formally known as the Blomberg property). The applicant has proposed to subdivide the vacant 1.2-acre rural residential lot into three urban residential lots. The property will need to be rezoned from R-l, Single Family Rural Residential to R-4, Single Family Urban Residential, at the time the Preliminary Plat is approved. DISCUSSION City Code Title 11-2-1 outlines the requirements for sketch plan review, The City Council is asked to review the proposal for conformity with the Comprehensive Plan, the requirements of the City and to ') ensure the proposal makes the best use of the land. , j Conformance witlt local and Regional Plans The proposed sketch plan is consistent with the Comprehensive Plan as the property is designated Transitional Residential (TR). This designation indicates that the property will transition from rural to urban with the extension of utilities to the property. The property is located in the Metropolitan Urban Services Area (MUSA). Municipal utilities may be extended to serve the entire development. Access Access will be provided by the existing 140lh Lane NW. Lot Size The lot sizes conform to the R-4, Single Family Urban Residential Zoning District requirements provided in the Minimum District Provisions. R-4 Re 11,400 80 130 Lot 1 15,225 83 183 Lot 2 15,225 83 183 Lot 3 15,225 83 183 Wetland Mitigation There is an existing wetland located in the northwest area of the property. The applicant is proposing to fill 3,068 sq ft of the southern portion of the wetland and expand the wetland to the east by 3,094 sq ft. The Watershed District has reviewed the sketch plan and has indicated that the southern end of the wetland can be filled to meet the City's buildable area requirements. However, the applicant will need to demonstrate with the Preliminary Plat that filling of the wetland will not negatively affect surrounding \ j properties (see attached memo). A permit from the Watershed District will be required as a part ofthe Preliminary Plat. ') ,~/ Easements The applicant will be required to dedicate an easement for the wetland area along with two maintenance vehicle accesses in addition to the standard drainage & utility easements along the perimeter of each lot, Additionally, the City will be asked to vacate a right-of-way easement for a cul-de-sac, which does not exist. The easement is located in the southwest corner of the property. A separate application is necessary to vacate easements. Coordination with other Agencies The developer is responsible to obtain all necessary permits (Minnesota Department of Natural Resources, U,S. Army Corp of Engineers, Coon Creek Watershed District, Minnesota Pollution Control Agency, LGU, Anoka County Highway Department and any other agency that may have an interest in the site). Initial contact shall be made with the City Engineering Department regarding this item. The developer is also required to meet the following City Ordinances and all other applicable ordinances: City Code Title 1 I, Subdivision Regulations City Code Title 12, Zoning Regulations City Code Title 13, Planning and Development City Code Title 14, Flood Control Planning Commission Comments The Planning Commission was in favor of the proposed development with the condition of approval by / '\ the Coon Creek Watershed District and guarantees that mitigation of the wetland will not negatively \. _j affect surrounding properties. Several neighboring residents voiced their concerns regarding potential flooding from the mitigation of the wetland (see the attached minutes). ACTION REOUESTED The City Council is asked to review and comment on the proposed sketch plan. Attachments Location Map Planning Commission Minutes Sketch Plan Coon Creek Watershed District Memo Photographs Respectfully submitted, ~~~~ Jon Sevald CC: Tom Blomberg, 961 Hillwind Road Minneapolis, MN 55432 Charley Christopherson, Hakanson Anderson, 3601 Thurston Ave. Anoka, MN 55303 \ , ) ..... I Cl tE I ~ / G5 Gl t:: ..... .. ~ ~ i= ~ .~ ~ ~ C- Ia C\ ~ ::!!: ~ ti ... ~ Gl ... ~ C @ W ~ "C ~ Gl .... ~ ::!!: ~ / lv9 \ '-'- "~t ............. 6;9 999 - 099 ~ ~59 ---'- 'O(lL - 91l - BZ'l - 0" - Z>, - "" - 91L - ~-- , ~ '" ooa "9 .z; no 9,9 9.. 099 U, .., 959 o aOl ou ... '" ...-, , " ',,- '\" ~ \ , \ ',,- \ ~"'- ~ ~ ;; "5 ,99 .59 '0' 5" '" <E' ,., ~ .,., os, \ S;l ,s, , 99l \.' 5LL i' ~ " \ ~~ "s .~s ,,9 5>9 .99 \ "s 999 ~ 959 SOL OIL 'ZL m '" z "lL 'ri II;i 9" '"' LS' 9S[ 59' OLL <II ",";' -3- lE~- ~" "'~ c ~ . ~ C.a V Regular Andover Planning and Zoning Commission Meeting Minutes - April 13, 2004 Page 3 , ) ommissioner Jasper stated he cannot vote for something that the language seems to unde what the intent is stated to be and that goes contrary to everything he unde about the opment of this area and where some real basic questions cann e answered, Comm . ner Gamache agreed. Motion by Jasper, seconded by Economic Development Authority of Proposal based on discussion. yes, I-nays (Daninger), O-absent vote. Mr. Be z stated that this item would be before the Council at the April 20, 2004 ncil meeting. ~ PUBLIC HEARING: RESIDENTIAL SKETCH PLAN FOR TOM BLOMBERG FOR PROPERTY LOCATED IN THE NORTHWEST QUARTER OF THE NORTHWEST QUARTER OF SECTION 36, TOWNSHIP 32, RANGE 24, ANOKA COUNTY, MINNESOTA. \ , ) Mr. Sevald explained that the Planning Commission is asked to review the sketch plan for Tom Blomberg. The applicant has proposed to subdivide the vacant 1.2-acre rural residential lot into three urban residential lots. The property will need to be rezoned from R-I Single Family Rural Residential to R-4, Single Family Urban Residential, at the time the preliminary plat is approved. Mr. Sevald discussed the information with the Planning Commission. Commissioner Jasper asked if there was an existing structure on the property. Mr. Sevald stated there was not. Commissioner Gamache asked if the properties to the north of this development were urban lots. Mr. Sevald stated that was correct. Commissioner Vatne stated he was glad to see the watershed was addressed before the sketch plan went forward. He did not see any mention made in the information regarding a custom grading plan. Chairperson Daninger stated this is a sketch plan and that will be the next step. Commissioner Greenwald stated the developer saw the information from the Watershed District, will they be able to answer questions. Mr. Sevald stated they may be able to. \, , ) -1'- Regular Andover Planning and Zoning Commission Meeting Minutes - April 13, 2004 Page 4 ) Motion by Gamache, seconded by Casey, to open the public hearing at 7:32 p.m. Motion carried on a 6-ayes, O-nays, I-absent (Kirchoff) vote. Mr. Brian Plueger, 745 140th Lane, stated there is an undeveloped stretch ofland he owns up to this development and he plans to eventually sell the land and if the wetland is moved to the east, it will be in his woods and he will have to pay to have the wetlands taken care of at a later date. Mr, Sevald stated the mitigation of the wetland area should not affect negatively on the surrounding properties. Ms. Pam Caps, 798 141 st Avenue NW, stated she thought it was interesting that the Commission thought just approaching the Watershed District was great. The Watershed District is in serious disagreement with the facts the developer has presented to them. She stated that they disagree with the mapping of the wetlands, the square footage of the dig, the viability of the soil in the dig area to sustain wetland. She stated insufficient soil borings have been done to answer any and all questions they may have. She stated the Watershed District was not convinced the adjoining property owners were notified prior to soil borings and disputed staking of the wetland. She explained they were not notified. There are questions of mitigating property and impacting property values negatively. She did not think the rules have not totally been followed, people have not been notified and there are items in dispute. She stated there is standing water out there and it is deep and it goes beyond the properties that are mapped. , , Ms. Melissa Mills, 784 141 st Avenue NW, stated her entire property is to the north of the wetland and she was interested in the statement that the wetland will not affect any of the surrounding property negatively. She explained that her backyard is the low point except in the very middle and much of the spring her yard is under water. She noted that anything that is going to fill in south of her yard will fill her yard with more water. When she bought her house she was told the land behind her property would never be built on because it was a protected area and used for drainage and that there would never be any building on the land because the wetland could never be changed and now she has heard that it is alright to move the wetland. She stated she cannot see how filling in and taking down all of the trees will not affect her property. She would like a guarantee that this will not be a problem and become even worse than it already is, \. ) Mr. Bill Loja, 752 140th Lane, asked for clarification on the property behind the wetland area. He wondered how much deforestation can be done on a piece of land. Mr. Bednarz stated the City does not have a specific requirement on the number of trees that needed to be saved. Mr. Paul Gray, 772 141 st Avenue NW, stated his concern is the water problems on their lawns. His concern is if the property is changed, the berm behind his property may not control the water and it may come over. \ "- / Motion by Vatne, seconded by Gamache, to close the public hearing at 7:46 p.m. Motion carried on a 6-ayes, O-nays, I-absent (Kirchoff) vote. ->"' - Regular Andover Planning and Zoning Commission Meeting Minutes - April]3, 2004 Page 5 -) Commissioner Gamache stated the concerns they have heard and the letter they received, everything hinges on this wetland and what Coon Creek will allow the developer to do with this piece of land. Whatever the developer fills in, they have to replace what they remove so it should not disturb what is going on now and if Coon Creek lets them do this, it will alleviate some ofthe problems on the residents land now. Commissioner Greenwald asked if this is a designated drainage lot. He wondered if he should abstain because this is his neighborhood. He stated he has a designated drainage lot behind his house. Mr. Sevald stated he did not think there was currently a drainage easement on this property. Commissioner Greenwald thought when the homes were built; there was no consideration for drainage. He wondered ifthere was enough area on that lot to be a wetland. He thought there needed to be a lot of due diligence done. The sketch of the area was shown and discussion ensued regarding how the wetland is laid out and how it should be corrected. . , \ " ---) Mr. Bednarz explained there was a review letter from the Coon Creek Watershed District and it stated nine items that this proposal is deficient on and staff had the developer approach the District before it came to the Commission to see if it was even within the realm of possibility that the wetland could be altered in the way it was proposed by the developer. He stated the answer is it. can but there are a lot of issues that need to be addressed in the design of the mitigation area. All of these items will need to be addressed to the satisfaction of the CCWMO before the plat can move forward. Commissioner Greenwald thought this area was a natural designated drainage area, Commissioner Gamache stated it is a natural wetland, not drainage area. Mr. Bednarz concurred and stated there is also storm sewer collecting drainage from the rear yards of this development and storm sewer collecting drainage from 140th Lane NW. Commissioner Greenwald asked who will determine how much wetland there will be. It was noted Coon Creek Watershed District would determine that. Commissioner Jasper stated a lot split in the neighborhood is not out of the type of neighborhood it is in and the lot is going to be bigger still than the lots directly behind it and the configuration of the lots comply ~ith all of their guidelines and regulations so he does not have a problem with that but he does have a problem with the drainage of the water and the Coon Creek letter did say that adjacent property owners will be affected by changes in the drainage so they are the experts on the water and it would seem to him that the information for the developer is they have to work with the district to solve the problems with the water and he thought there will have to be some drainage easements in order to correct the problem. \ "'oJ -6- Regular Andover Planning and Zoning Commission Meeting Minutes - April]3, 2004 Page 6 , , ) Chairperson Daninger summarized the concerns of the residents and Commissioners. Mr. Bednarz stated that this item would be before the Council at the May 4, 2004 City Council meeting. PUBLIC HEARING: COMPREHENSIVE PLAN AMENDMENT (03-09) TO XTEND THE METROPOLITAN URBAN SERVICE BOUNDARY (MUSA) TO 1 'LUDE PROPERTIES LOCATED AT 1341 AND 1433161sT AVENUE NW. The Commission d Council may wish to consider including 1177 16151 the MUSA adjustme if the owner is interested, to prevent a rural prop, surrounded by the MU Boundary. Mr. Be narz explained that the applicant is requesting a Comprehensive Plan Amendm t to extend the Municipal Urban Service Boundary (MUSA) to include t subject pro rty. The applicant is also requesting that the property be guided for e current stage sewer expansion (2000-2005). Mr. Bednarz discussed the i ormation with the Planning Comm' sion. , " ".j Commissioner Gamache stated in he eighty-five, he saw th two properties were include that are not being included in the ex nsion of the MUS oundary, do they still need to save some sewer for those two prope . s. Mr. Bednar stated the eighty-five units include the two properties. Commissioner Gamache asked what fo at has been sed up to this point to allocate the 185 sewer connections. Mr. Bednar tated the propert owner at 1101 161 51 Avenue that was allocated 100 units was the la est of any property in at area of the Rural Reserve and that played a factor in the C neil's decision to give the 100 of the 185 units. Commissioner Jasper asked if the owner of 1 being included. The owner stated he was. \ / ins low Holasek, 1159 Andover Boulevard, read a letter to the Commission and ed the attachments to the letter. (See attached). Discussion ensued in regar to how the eighty-five units should whether there is enough om for future expansion. It was noted two pr erty owners submitted letters regarding this issue a d there was also a memorandum fi m the City Engineer regarding the sewer capacity of thl area. Motion by eenwald, seconded by Gamache, to open the public hearing at 8:1 Motion c ied on a 6-ayes, O-nays, I-absent (Kirchoff) vote. --7- ~1 . ) \..... I @ jl @ I'\Dr1'^/1\ I ;:)1\11\ I~'=-- r- ^ ---I \...t I \ V V V I \l V II \l I L_ L_ ,,::..; I ~=J::..!:t/~u~ I ~ ~ II L=/J / ".D1'~" ~... L fu,uu,u,u t ..." .) ,....___ ____..... '"'__ ..JJ.........., ..... IU.,~, ""t I '" __~ (<" __ ' ..... " R / ~ A...... J'-- .,r't....., ,,'Jt.~.... ::::...... ...... "I ' II ~ Tt '" .."-,,,IV ' ."'" "'1<.', ~- 4 '::: '..... R' A. ..:> II JJ~::;:;:~~-:!~~,;;'::l \17L"i1f(~ ','.I., .-="'> .,;:--l,. ->>-_-~1I:: ... _:-~.:::~ /,,- /' '\ . 17L""" 'l, PIN' 2:is.!24="- "i---pU;i 1-25:1314:1.."'0'4 ~..!SI,Ai.UCJt!ll:" \' ~ ~1<< or~"''-- _--..-;.1;- ~32.~(:"'" "PIN '\~53224~ 1'7L52 8.9~ 10.....~ ...,...-_--_--:::-;-..J ).Ma.J4 I mat NnE UCNlJWQ4t" '"13 ; , . 2.,;,il""" ""l -.J!! < ~- .7t..12--r-1 I ' -- " I "'....~y '" I / "-, \ \1 (-v:...cv I I \\ ..J!: I \\ /, r I I I ~""~ I "'....' ~/ \~ _:')~ I \v......' A~~-.... "'.... t- ,\' t- ,\Y~ --, <'")v.....II' ^ (' ~ :.-~ 74" 'r--, ~, , <"'-j 1'" ') '. / ....... "' '\ \.J I I I I-= -" 1401H LANE -" -.. 249.72 ::I. . NI:1~"U9 w6E ..... ..... -... ..... -- ..... .-... 16" tIP WA'JEJItU,aI-"" -\ - - \- - - 1 () (1) I PIN I 363224220069 I I I I PIN I 363224220074 PIN I 363224220075 I " , ') I I I '- \ \. ,) 1 ......., ~ _ tII10 ....,.. plan or ..,..t .... ....... by me or .... my _ ouporWoIon and _ I ..., . duly ~ ?~~:~~~~: -2' CATE >7104 REVISION 01 eWew 1 R - 4-/ PIN , 253224. @ -- l~ I IlElODO>ICE ,~ - ...." ""'1 I I , ) : I I /P", , 36322422 1 , :R:-1 / I 1 I 1 , "'I I I I I ./ : ' ...J , : J-I- - _L. --:..J -.. 1- ...... r^ C- 1 I-::;f ,,-.)r1vv' I I I r- ---, ^ - L_::"; I n P", I 363224 " , ,Iliar,25, 2004 11:27AM No,l543 P,2/3 ~) -CREEK WATERSHED D 1ST R I C T 1230/ Con/fol Avenue Nor/hoa'" SvU-: 100 . Slalne . Minn".ora ~~4J4 NOTICE OF PERMIT APPLICATION STATUS Project: 140m Lane Development Date: March 25, 2004 Applicant: Tom Blomberg 961 HiIlwind Road Fridley, MN 55432 Permit Application #: 04-39 Location: t 401b Lane NW west of Prairie Road in Andover, MN. At their meeting on March 22,2004, the Board of Managers of the Coon Crcek Watershed District tabled the above referenced project with the following concerns and stipulations: / , \ \~J Groundwater: The elevation of surficial ground water is not known. The site does include groundwater sensitive area". Information has not been provided to substantiate low floor elevations. It is not known iflow floor elevations meet the criteria for the City of Andover (3 it above mottled soil elevation, 2 ft over lOO-year). TnfoImation should be provided to substantiate low floor elevations. Maintenance: A drainage and utility easement is not provided for the stormwater pond. It is not known if property owners affected by changes in drainage have been notified and acknowledge the changes proposed. Soils & Erosion Control: Stabilizing vegetation is not proposed for disturbed areas within two weeks of rough grading. The plans should state that revegetation will occur within two weeks of rough grading. All work adjacent to wetlands, watcrbodies and water conveyance systems arc not protected from erosion. Silt fence should be provided around the wetland/stormwater pond between the NWL and HWL. Stormwater & Hydraulics: Stonnwater leaving the site is discharged into a well defined receiving channel or pipe and Touted to a public drainage system. Drainage sensitive uses do not exist down stream from the proposed site. The rate of post development runoff from the site does not exceed prcdevelopment rates. The NWL and HWL should be stated on the proposed plan. ~,J Wetland: Remeasure the amount of impact and amount ofreplaccment area. Wetland Replacement Plan: Submit a replacement plan application. Provide evidence that the replacement area will have adequate hydrology to support wetland characteristics without the influence of swrmwater. Clarify the amount of buffer strip that will be p.,ul.d 0'" ,.cyclc:d I>QDCr -1- r"1......,~n~"? ot"'\t"':.:=' 1":)'" , Mar, 2 5, 2 004 11: 27 AM . No,I50 P,3/3 , '\ \~ created. Compl~te the Declaration of Restrictions, Affidavit of Landowner, Consent to Replacement, and Proof of Property Ownership for the replacement wetland. Please be advised that this is Dot a permit. To proceed with and obtain yourpcnnit, the District must receive: 1. Receipt of escrows. 2. Provide proposed low floor elevations and soil borings to satisfy City freeboard requiT~ments. 3. Provide a drainage and utility easement around the wetland/storm water pond. 4. Provide silt fenee around the wetland/stonn water pond between the NWL and HWL. 5. Confirm wetland/stonn water pond control elevation. 6. Provide a proposed grading plan showing with the above items. 7. Remeasure the amount of impact arid amount of replacement area, and clarify the size of the buffer strip. 8. Provide evidence that the replacement area will have adequate hydrology to support wetland characteristics without the influence of piped stonnwatcr overflow. 9. Complete the Declaration of Restrictions. Affidavit of Landowner, Consent to Replacement, and Proof of Property Ownership for the replacement wetland. ( '\ \J Please be advised that this is Dot a permit, and that work without a permit is a violation of the terms of the Coon Crcck Watcrshcd District Rule 1.03. If you have any questions, please call 763-755-0975. Sincerely, %~~ Rachael Howse Distric.:t Planner cc: File 2-1-04-39 Davc Birkowitz, City of Andover. Ed Matthiesen, Wenck Associates, Ine, Tony Kaster, Polaris Eng. Inc. . "\ I \.J -/0 - ~) , \ \. ) '\ ,/ View looking East along l40th LN NW View looking West along l40th LN NW View of wetland area looking Northwest near the eastern portion of the property View of wetland area looking Northwest near the center of the property -/(- @ CITY OF NDOVE \ <J 1685 CROSSTOWN BOULEVARD N.W, . ANDOVER, MINNESOTA 55304 MAIN (763) 755-5100 FAX (763) 755-8923. WWW.CI.ANDOVER.MN.U5 CC: Mayor and Councilmembers John Erar, City Administrato~ J J Will Neumeister, Community~~velopment DirectorU1f..0- Andy Cross, Associate Planner 4K- TO: FROM: SUBJECT: Consider Residential Sketch PlanlMiller's Woods - Planning DATE: May 4, 2004 , '\ \.J INTRODUCTION The City Council is asked to review a residential sketch plan for Miller's Woods, a Planned Unit Development (P.U.D.) on 43-acres located along Crosstown Boulevard between lsih Avenue and 16151 Avenue. Review Criteria City Code 11-2 outlines the requirements for sketch plan review. On April 27th, 2004, the Planning Commission reviewed the plan for conformity to the Comprehensive Plan, design standards of city, county, state and federal agencies and possible modification necessary to secure approval of the plan. DISCUSSION Gary Laurent is now the sole owner of all the properties involved in this development. His previous sketch plan, which came before the City Council earlier this year, showed approximately 90 lots in this development. This new concept plan shows 86 lots and incorporates elements that have arisen from the neighborhood meeting, public hearings, and meetings with staff. An effort has been made in this neighborhood design to create a softer transition between its urban housing density and the existing rural properties to the east ofthe development. A stand of pines on the south border has been preserved, which will provide an effective natural buffer, and increased rear yards have helped produce a buffer along the eastern border ofthe development. \ ',_J , I , _/ Conformance with Local Plans and Ordinances 1. The proposed site is designated Urban Residential Low Density in the Comprehensive Plan which carries a maximum density of four units per acre, The proposed housing development would have a density of roughly 2 units per acre. 2. The property is currently zoned Single Family Urban Residential (R-4) which carries a minimum lot width of 80 feet and a minimum lot size of 11,400 square feet. The proposed project would require Planned Unit Development Review to reduce the lot sizes and setbacks from the typical R-4 standards. 3. The property is located in the Metropolitan Urban Service Area (MUSA). The Metropolitan Council has approved a Comprehensive Plan Amendment that changed the sewer staging time for this area to 2000-2005. Municipal utilities can be extended to serve the entire development. Chapter 11-2-1 Sketch Plan The applicant is required to sketch the entire property under review and surrounding properties in enough detail to indicate how streets, lots, drainage and utilities can be configured to incorporate undeveloped areas in the future. The sketch plan has ghost-platted the properties to the north and south ofthe proposed development. The land to the north will eventually provide Miller' s Woods with access to 161 sl Avenue. The properties to the south are not ghost-platted as part of this development and it is ''\ important to note that they cannot be served with a sewer from the trunk serving Miller's Woods. ,--j Access The sketch plan shows access to both Crosstown Boulevard and Constance Boulevard. The access to Constance would not be established until the northern properties are developed. 1591h Street is shown extended from Crosstown to the existing residential neighborhood to the east. This extension of 1591h will also serve the new fire station. Improvements to the intersection of 1591h and Crosstown Blvd are needed. Staff is awaiting comments from the Anoka County Highway Department on what they recommend. Constance Comers has already contributed some money for these improvements. Fire Station #3 and the proposed development will also be required to contribute. Drainage The applicant is working with the Fire Chief and the City Engineer to arrange for adequate drainage for the new Fire Station #3. Chapter 11-1-4,13-6 Buildability The front 100 feet of each lot must be buildable. Lots adjacent to wetlands and/or storm water ponds must provide a minimum of 116.5 feet between the front property line and the delineated " edge of the wetland to provide adequate rear yard area for each lot. The lowest floor must be a minimum of three feet above the seasonal high water mark or one foot above the 1 OO-year flood elevation, whichever is greater. 2 '\ ',-j Wetlands exist on the site. They have been delineated and appear on the sketch plan included with this report. Should any wetland need to be altered, necessary permits will have to be acquired from the proper authorities, including the Minnesota DNR, Army Corps of Engineers, and the Coon Creek Watershed District. There are several lots that do not meet the 116.5' buildability requirement for properties that back up to wetlands or storm water ponds, The applicant has indicated that the lots can be changed so they comply with the requirement and that these changes will be reflected on the Preliminary Plat submission. Chapter 12-3-4 Minimum Lot Provisions This section requires a minimum lot size of 11,400 square feet and minimum lot width of 80 feet at the building setback line. This section also provides a minimum lot depth requirement and building setbacks for the future houses, Seventy-seven of this plan's 86 lots meet the city's minimum lot size requirement of 11,400 square feet. Of those that do not, only three are below 11,000 square feet. This project has been presented as a Planned Unit Development, so the minimum lot size provision for it will be 10,500 square feet. , ) " ./ The sideyard setback in the traditional R-4 zoning district is 10 feet on either side. This concept plan shows 7-foot sideyard setbacks. The front yard setbacks have been reduced from the traditional 35 feet (in R-4) to 20 feet for houses and 25 feet for garages. These decreased setbacks are intended to facilitate the preservation of buffers, open space, and common areas. The requested setback reduction will also be a provision in the P.U.D. for this development. A further element in this project's P.U.D, language is a reduced minimum lot width. The R-4 district requires a lot width of 80 feet for traditional lots and 100 feet for comer lots. The current Miller's Woods concept plan uses a minimum width of76 feet. This minimum is used in seven of the development's 86 lots. All others comply with the 80-foot minimum and 100-foot minimum for comer lots. Staff supports these reductions to setback, area, and lot width because they are preserving the trees and providing a buffer to the existing homes in the area. Chapter 11-3-3 Streets This section provides the minimum right-of way requirements and design criteria for streets, \ '- - ../ The current Miller's Woods design shows streets that are 28' wide. This is 5 feet smaller than Andover's traditional 33-foot street width requirement. This revised street width has the support of City Staff, as long as parking is prohibited on one side of the street. The reduced street width allows for an increased rear yard, which can in turn allow for more tree preservation in the rear of the lots. It can also facilitate traffic calming and slower driving through the neighborhood. The reduced street width has the support of City staff, including the Fire Chief, who has indicated that a 28' street will afford enough room for emergency vehicle access, provided that parking is prohibited on one side of the street. The sketch plan introduces two outlets onto County highways. First, 159th A venue will be extended westward toward Crosstown Boulevard, This extension was a matter of some 3 " '-J , , " " \ ... ___J contention for residents at the neighborhood meeting. However, the extension has the full support of the Andover Review Committee, primarily because there is a desire to connect the neighborhoods. The negative effects of a through-street will not be present because 159th Avenue has a curvilinear design that is intended to have a traffic-slowing effect. This is partially in response to residents' concerns that the extension of 159th may bring unsafe, speeding traffic to the old neighborhood. The second outlet from this development is the north/south street ghost-platted through the northern properties. It may eventually connect to 161 st Avenue. Comments may be provided by the Anoka County I;Iighway Department, but a more thorough review of this access will be carried out when a development is proposed on these properties. Park Land & Open Space There are three outlots in the development totaling 3.2 acres. Outlot A includes a neighborhood park with a swimming pool. Outlot B contains a forested area that is shared in the read yards of several properties in Block B. Outlot C contains much of the woodland that provides a buffer on the south and east borders of the development. These outlots will be preserved through either a neighborhood association agreement or conservation easements, The Miller's Woods P. u'D. When the City Council considered the development of these 43 acres, they felt that the area's design needed to incorporate some kind of buffer or transition between this development, which sits on the eastern edge of the MUSA, and the existing rural area surrounding it. To this end the Council recommended the following elements be included in any future plans for this area: 1) Every effort be made to preserve as much of the existing woodland on the site as possible 2) A buffer of trees and larger lots be placed between the existing 2.5-acre residential lots and the urban lots in this development. In order to facilitate these design elements, the Council indicated that it would entertain P.U.D, proposals that could accomplish these goals while still producing a high-quality, profitable project for an applicant. The concept plan for Miller's Woods, along with the narrative included with it, describe the variations that this plan would make from our current zoning code: No. Item R-4 Standard P.U.D, Request Reason for Request 1 Min. Lot Width 80' (100' corner) 76' (100' corner) Allows wider perimeter buffer. 2 Front Setback 35' 20' house (25' garage) Minimize rear yard grading disturbance 3 Min. Lot Area 11,400 s.f. 10,500 sJ, Provide for more area protected in outlots 4 Side Setbacks 10', 10' 7',7' fAllows more flexibility in house placement in lot - used in concert r,vith custom-grading for specimen tree preservation 5 Street Width 32' 28' Saves trees, reduces street impact, provides traffic calming 4 , , Planning Commission Recommendation , ' '--J The Planning Commissioners were supportive of the current Miller's Woods design and felt it met the Council's goals of establishing a reasonable buffer between the new urban development and the existing rural lots around it, and creating a gentler transition between the development at urban density inside the MUSA and the adjacent lower-density area outside of the MUSA. Please refer to the Planning Commission Minutes for more information. Attachments Location Map Miller's Woods Concept Plan (dated March 18th, 2004) P.U.D. Narrative Description Planning Commission Minutes Staff Recommendation Staff recommends a favorable response to the proposal with the adjustments recommended in the staff report. , '\ \._/ ACTION REOUESTED The Council is asked to review the sketch plan and comment on how well it feels the council's goals have been met in light of the variations from the City Code that the P.U.D. presently exhibits. The City Council is further asked to informally advise the applicant on the merit of the proposal and any modifications they feel are necessary. It is important that the Council discuss its view on the narrower street width shown in the sketch plan. Respectfully Submitted, ~~ Andy Cross CC: Gary Laurent, Laurent Builders, Inc., 100 South Fuller Street, Suite 200, Shakopee, MN 55379 \ J 5 " ~ z~ ~~ ~ ,!!! ...... ~ - -0 C) ",':5 t: . ;I '" ~ . ~ iD' c..~ '\ f5- ~ r} ~ => "i III -' 05 ~c:: GI .~ 00 a.~ ...... p ... ",,,, .;::: j: .El. 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(612) 445-6745 Fax: (612) 445.9727 April 19, 2004 City of Andover 1685 Crosstown Blvd. NW Andover, MN 55304 Attn: Andy Cross, Associate Planner RE: Request for Concept Plan Review - "Miller's Woods", Laurent Land Development, Inc. 43-Acre Site at 159111 Ave NW & Crosstown Blvd tNIJ Plan Revised per Staff Meetings and Comments Dear Andy: On behalf of the Applicant, Laurent Land Development, Inc" please find enclosed the Concept Plan for "Miller's Woods", This plan has been revised to incorporate comments obtained from our meeting with Planning and Engineering staff on March 3nJ, ARC comments received in Jour March 9, 2004 letter, and additional input from Staff in subsequent meetings on April 7 and April 13th. In addition, we have received much neighborhood input at the various public hearings associated with the previous rezoning application. This narrative outlines the project proposal and its various elements. :' '\ ,-j Backaround Previous to this submittal, City staff and Planning Commission has reviewed a concept plan as prepared by one of the previous landowners. which contained 92 lots with a more traditional "grid- like" layout on the parcels comprising this 43.acre development. We believe Miller's Woods is an improved plan, which incorporates a curvilinear street design and implements solutions to most of the neighbor's concerns and staff !:Omments. Recently. this area was approved for rezoning to R-4 and the timing moved up for sewer service as a result of the development of nearby Constance Comers. Sanitary sewer service is available at the intersection of 159111 Avenue and Crosstown Boulevard to serve the units of this proposed neighborhood. It has been determined that sewer capacity exists for development of these parcels at the density proposed. Proposed PUD Plan A Planned Unit Development (PUD) is proposed for 86 single-family detached housing units, a Homeowner's Association maintained neighborhood pool and park and meandering residential streets to promote "traffic calming" through the area, The main goal of the project design is to preserve tree masses and existing vegetation to the maximum extent in order to preserve some of the woodland character of the existing site. The project is proposed as a PUD based on the open space outlots (to be owned and maintained by a HOA) and a couple of variations from the R-4 lot standards to attempt further tree preservation during the development and home building process. By providing the preservation and the design character as shown, the project's feasibility is challenged by the loss of lots (from the original concept's 92 lots to the current plan's 86 lots), With the flexibility afforded by a PUD, we can offset some of those challenges with minor variations to the standards. These variations are outlined in more detail later in this narrative. , '\ \_.J Tree Preservation Much of the layout is dictated by preservation of these stands of trees while maintaining adequate pond and drainage facilities for the development. This concept plan shows the main areas, which -7- 9524459727 PAGE. 02 APR 19 2004 16:05 Apr,19, 2004 3:00PM LAUKtNI COMPANltS No,/~I~ p, ~ City of Andover Concept Plan Narrative - Miller's Woods March 23. 2004 Page 2 of 4 , 'I '-J can, to a reasonable degree of certainty. be assured of preservation at this time. That is, as we get into the more detailed design stages of the project, we hope that these areas are the minimums to be preserved, This plan does not show the preservation achieved via .custom- grading" of individual lots. as that analysis will come later during the detailed design phases. Custom Lot Gradinq Custom grading is the minimization of lot grading during the construction of site improvements so that specimen trees or tree clusters may be saved by specific house placement and/or finish grading operations completed by the homebuilder. When implemented. custom lot grading can result in additional trees saved during the build-out of the project. Often times design parameters for streets, utilities and drainage are in conflict with the naturally occurring terrain, making custom lot grading a difficult or impossible option. Because tree preservation is a top priority for this project. we will be analyzing each individual lot during the detailed design process for opportunities to apply custom lot grading, Our request for 7' side yard setbacks works in concert with custom lot grading by affording more flexibility in house placement during the homebuilding process. Given the flexibility to move a house laterally on the lot can often allow for preservation of a specimen tree or tree cluster, \. ) Pro/ect BuffertnQ/Screenlna Based on feedback from neighbors and City Staff, a key element to this project is to provide perimeter screening by preservation of existing vegetation and trees where other homes abut the project Our plan indicates the areas of natural vegetation and trees to be preserved. The aerial photo indicates that these areas contain a wide range of tree sizes from saplings to large specimen trees. Where existing vegetation is sparse, landscape buffering will be implemented where necessary to maintain the perimeter screening. Relocation of on-site trees may also be an option to fortify the sparser vegetation areas. We believe our design successfully addresses the buffering concerns by maintaining the perimeter vegetation to the south and east neighboring properties, as requested, In addition, this buffer will set the proposed homes at spacing distances from existing neighboring homes consistent with those currently between existing neighboring homes. Preiect Entrance - 1Srf' Avenue st Crosstown Boulevard Creating a "sense of entrance" to this neighborhood is an essential element to the success of this project With the new fire station located on the north corner of this intersection, integrating a residential setting becomes a great challenge. The most difficult challenge is associated with the two fire station entrances off of 159111 Avenue, In effect, this "stretches" the fire station further east into Miller's Woods, creating a situation of residential lots facing the fire station. To offset this effect, we propose the following: 1. A landscaped median between the two fire station entrances, This element allows us to create an "entrance" to the project west of the second fire station entrance. Public safety being the top priority, the median would be designed such that all entrance and egress movements to and from both fire station entrances would not be restricted in any way. In addition, the landscaping would be designed such that visibility is not obstructed. We request that the appropriate City Officials work in partnership with us to create this vital element to the project. , ;' 2. Landscape treatment on the south and north sides of the street near the entrance median. This would require our Landscape Architect to work in partnership with the appropriate City Officials to create a "mirrored" or symmetrical theme on both sides of the road, -8- APR 19 2004 16:05 9524459727 PAGE. 03 Apr,I9,2004 3:00PM LAUK~NI COMPANI~S NO,/913 P,4 City of Andover Concept Plan Narrative - Miller's Woods March 23, 2004 Page 3 of 4 \ I '_J 3. Create a water feature on the south side of 159th Avenue adjacent to Crosstown Boulevard, This will provide a point of interest opposite the fire station, contributing to the "sense of entrance" needed at this location, The pond would also serve as a stormwater facility designed to hold water during the dry months. A fountain may be placed in the pond to add some flair to the feature. The entrance configuration of 1591h and Crosstown Boulevard will be equipped with adequate turn lanes, boulevard widths for snow storage and a future trail connection per Staffs suggestions. Ghost Platting of Parr:e/s North and South As requested, we have shown a layout of lots on the parcels located just north and south of Miller's Woods, Although nearly endless scenarios exist of how these parcels could develop, these layouts help us to illustrate how it may look one day in the future. It should be noted that the ghost-plats have not taken into consideration topography, possible wetlands, pond/drainage facilities, utility service availability, etc. Connectfon of 159th A venue from the East As recommended by the City Staff, we have made the roadway connection from our proposed neighborhood to the existing 1591h Avenue cul-de-sac located just east of Miller's Woods. This roadway will provide for better emergency response to the neighbors east of this site, In addition, we have removed the street connection previously shown to the south, as requested by staff. . , "-~ Proposed Outlots & Conservation Easements Our proposal contains many open space areas shown as outlots on the Concept Plans, These ouUots are proposed so that the neighborhood Homeowners Association will own and maintain many of the areas where tree and vegetation preservation are proposed; or where landscaping and/or features will be proposed. We would be happy to discuss the use of Conservation Easements over appropriate areas not protected within outlots. PUD Var/atlons The following are the minor variations to the R-4 standards requested under this proposed PUD: No, Item R-4 Standard PUD Reauest Reason for Reauest 1. Min. Lot Width 80' (100' corner) 76' (100' corner)Allows wider perimeter buffer. 2. Front Setback 35' 20'hse., 25'gar. Minimize rear yard grading disturbance. 3, Min. lot Area 11,400s.t, 10,500 s.f. Provide for more area protected in outlots. 4, Side Setbacks 10',10' 7',7' Allows more flexibility in house placement on lot - used in concert with custom-grading for specimen tree preservation 5. Street Width 32' 28' Saves trees, reduces street \ impact, provides traffic calming , / -'7- APR 19 2004 16:05 9524459727 PAGE. 04 Apr.19, 2004 3:50PM LAURENT COMPANIES No,7913 P, ~ City of Andover Concept Plan Narrative - Miller's Woods March 23, 2004 Page 4 of 4 :~ ; ) The variations above are requested as minimums and should not be construed as typical in our proposal. In fact, the average lot size proposed is 15,870 square feet with only 9 lots being less than standard size. Only 7 lots are less than standard width. The variations requested above work together to allow for achievement of some main project goals, important to both the city and the developer, including: 1) Maintaining a buffer between existing and new development; 2) Preserving trees and providing quality building sites with the ability to place homes for best-fit/tree preservation on the lots; 3) Minimizing the disturbance caused by construction of utilities, streets, drainage and building pads by pulling the units closer to the street - thus allowing more preservation in rear yard areas; 4) Reducing the stress on existing park facilities by providing this neighborhood its own recreational facility in the HOA owned and maintained pool and park area; 5) Creating a neighborhood that de-emphasizes the visual impact of streets and provides an esthetically pleasing streetscape, and; 6) Develop a street plan that employs traffic calming techniques. 1\ is important to note that without the requested variations, the preservation of perimeter vegetation and trees, unique woodland character and high quality building sites will be compromised. Other projects we've been involved with throughout the metropolitan area have employed similar variations to standards resulting in very successful and desirable neighborhoods. We hope that the same flexibility is granted here so that we are equipped with the tools to succeed in the plans for this project Additionally, these variations requested have not come without great costs to us. By adding the perimeter buffering we have in affect lost about seven lots from the original concept proposal seen by staff, Planning Commission and City Council. The loss of this number of lots has greatly increased our risks and tightened our margins for the development. We hope that the few minor variations requested are granted to help us create a neighborhood of higher perceived value to offset the loss of lot count. We look forward to meeting again to discuss this project with neighbors, City Staff and the Planning Commission on April 27th. We hope to gain more insights from everyone in order to develop a landmark project in the City of Andover. If you have any question, comments or need additional information to supplement our submittal, please contact our office. Respectfully, Laurent Land DeVel)PV~ ~O~ Gary Laurent ~" President Cc: Troy Gamble, Anderson Engineering of MN, LLC Gene Emst, Ernst & Associates , \ \.J -ja- APR 19 2004 16: 06 9524459727 PAGE. 05 \, '.j PLANNING AND ZONING COMMISSION MEETING -APRIL 27, 2004 The Regular Bi-Monthly Meeting of the Andover Planning and Zoning Commission was called to order by Chairperson Daninger on April 27, 2004, 7:02 p.m., at the Andover City Hall, 1685 Crosstown Boulevard NW, Andover, Minnesota, Commissioners present: Chairperson Daninger, Commissioners Tim Kirchoff, Rex Greenwald, Dean Vatne, Jonathan Jasper and Michael Casey. Commissioners absent: Commissioner Tony Gamache. Also present: City Planner, Courtney Bednarz Associate Planner, Andy Cross Planning Intern, Jon Sevald Others . \ '--) PUBLIC HEARING: RESIDENTIAL SKETCH PLAN FOR PROPOSED URBAN DEVELOPMENT TO BE KNOWN AS "MILLER'S WOODS" ON PROPERTIES LOCATED AT 15955,15827,15803, AND 15773 CROSSTOWN BOULEVARD NW. Mr. Cross explained the Planning and Zoning Commission is asked to review a residential sketch plan for Miller's Woods, a Planned Unit Development (P.U.D.) on 43- acres located along Crosstown Boulevard between l5ih Avenue and 16151 Avenue. Mr. Cross stated Mr. Gary Laurent is now the sole owner of all the properties involved in this development. His previous sketch plan, which came before the Planning Commission in January 2004, showed approximately 90 lots in this development. This new concept plan shows 86 lots and incorporates elements that have arisen from the neighborhood meeting, public hearings, and meetings with staff. Mr. Cross explained an effort has been made in this neighborhood design to create a softer transition between its urban housing density and the existing rural properties to the east of the development. A stand of pines on the south border has been preserved, which will provide an effective natural buffer, and increased rear yards have helped produce a buffer along the eastern border of the development. \ \. ) Mr. Cross discussed the staff report with the Commission. Regular Andover Planning and Zoning Commission Meeting Minutes - April 27, 2004 Page 2 , " ,-j Mr. Gary Laurent, Laurent Builders, gave a presentation to the Planning Commission of the proposed development. Motion by Jasper, seconded by Kirchoff, to open the public hearing at 7:36 p.m. Motion carried on a 6-ayes, D-nays, l-absent vote. Mr. Mark Lipski stated there were a couple of things he was concerned about regarding the sketch. He stated the communication between himself and the developer was really good and there was talk about purchasing some property. He stated when he planted the trees when they moved there; it was not intended for a buffer zone. He did not think the trees he planted should be a buffer zone. He questioned the outlots in the development. He was concerned with how much say as a property owner they will have in this buffer area and how much say he will have because no one owns the outlot. Mr. Lipski wondered ifhe could purchase some of the property by his trees to protect them from grading and this would provide a buffer between the properties or if there could be a variance made for this property to protect the trees and both properties. Commissioner Greenwald asked what Mr. Lipski wanted to have authorization over. Mr. Lipski stated he wanted to have a say over what happened with the outlot along his ~ \ rt \~) prope y. Chairperson Daninger stated the Association owning the outlots is to make sure the trees are not cut or the area destroyed. He stated he cannot help Mr. Lipski with ownership of the outlots. Motion by Kirchoff, seconded by Casey, to close the public hearing at 7:47 p.m. Motion carried on a 6-ayes, D-nays, l-absent vote. Chairperson Daninger thought the developer was looking for guidance on the road going through as well as any other thoughts. Commissioner Kirchoff asked if the tree ordinance that they developed recently apply in the P.D.D., requiring it to have two trees of the same size on one lot and will it follow through on the P.D.D. Mr. Cross stated it could be used as a form of negotiations. Commissioner Jasper stated it seems like every P.D.D. they have looked at is a townhouse where they look at each design and landscaping. He noted this development is going to be single family homes and he wondered how a single housing unit would work for review in a P.D.D., would they look at each home individually. Mr. Bednarz stated they would probably not look at each home individually, even some of the town home P.D.D.'s that they have looked at, they have set up some standards for the types of , \ materials used, even percentages of the types of materials on the front fayade. There will '--) Regular Andover Planning and Zoning Commission Meeting Minutes - April 27, 2004 Page 3 \ '-~) be some elements of the home built into the P.D.D. He would not foresee the Planning Commission reviewing building permit applications. Commissioner Jasper stated previously they have looked at floor plans and other items for approval in a P.D.D. He wondered if this would not apply for this type ofa P.D.D. Mr. Bednarz stated he did not foresee that level of involvement for a single family home. Commissioner Jasper stated one of the things they are requested and will review and approve at some point is the seven foot side yard setbacks but they do not know what the house plans are and if it is necessary to do that as a variance, why vary it for eighty-six lots, if they only need it on four lots. Mr. Bednarz stated it raised a good point. Mr. Laurent stated the point of the seven foot setback is to use it to save trees and he will agree to this any way they can write it up. The Commission discussed with the developer the reason for the seven foot side yard setback and the reasons for having this. Commissioner Greenwald stated he was a little unclear about a single family home association. He asked the developer to explain it and he asked what kind of average value homes was he thinking and he wondered if Mr. Laurent proposed the twenty-eight foot roads. Mr. Laurent stated he did propose the roads. Commissioner Greenwald asked , ~ what was the reasoning behind having twenty-eight foot roads and would emergency \J vehicles be able to access the development ifthere was parking on one side ofthe road. Mr. Laurent explained the homes would range from $400,000 to $600,000, He explained how the association would be run. He stated the outlots are owned and will be maintained by the association. Commissioner Jasper asked if 159th was a collector street. Mr. Cross stated it was not. Commissioner Jasper asked what the concern was whether it would go through or not. Mr. Cross stated the concerns were related to the speed going through the neighborhood and that is why the curve street was recommended for this road, Commissioner Greenwald stated on 159th, there will be improvements on that intersection because of the fire station going in and he wondered ifthere would be turn lanes and everything else. Mr. Cross stated when there is talk about changing lane width on a road, they discuss it with the Fire Chief because he has the knowledge and say when it comes to providing emergency services and he spoke unequivocally that if it is 28 feet wide and parking is prohibited on one side, it will provide at all times emergency vehicle access. He stated twenty-eight foot streets are State Aid standards and for that reason, it had engineering support. , ) \ , ) ,~ Regular Andover Planning and Zoning Commission Meeting Minutes - April 27, 2004 Page 4 Mr. Bednarz stated regarding the intersection at 159th, as part of Constance Comers, the City did collect some dollars to contribute towards the intersection improvement. The fire department also has some money in their budget for that use and Laurent Development will also be asked as a part of this project to contribute to that improvement. He stated they have not arrived at the final design and the County will be involved in determining what that design will be. Once that is determined, they will be able to assign costs with the preliminary plat. Commissioner Jasper stated it seemed like staff and the Fire Chief thought the twenty- eight foot streets were a good idea and calming and if that is the case, then Andover should look at making this their standard. If the standard is thirty-three feet, it does not seem like there is a reason to this differently in this development as opposed to other developments. Commissioner Greenwald stated they would have to put in a sidewalk. Discussion ensued in regards to the width of streets in the Andover Station P.U.D. , ') ". / Commissioner Vatne asked in coming out of the review with the City Council, there were two points outlined. One was to preserve as much of the existing woodland as possible and he thought Mr. Laurent accomplished this and the other was to provide a buffering of trees and larger lots to be placed between the development and the acreage residential lots and then they opened the door with the P.D.D. Did they entertain or take a look at the possibility to surround the development with larger size lots to provide some of the buffering and also to save some of the trees. Mr. Laurent stated they did look into it and ended coming back to that primarily because if they take larger lots around the edge and they go all the way to the property line, then the buffer ends up being owned by a lot of different people and when that happens, what happens to it is much more in question than by a homeowners association with restrictions added on to it. Commissioner Vatne thought the economics also played a factor in this also. Mr. Laurent was not sure but he did not think it was too big of a factor. Commissioner Greenwald thought they were meeting the goals that the Council set forth for them. Chairperson Daninger asked if any of the Commission was opposed to the way 159th was planned. Commissioner Kirchoff stated he liked this design very much because he looked at the connection to Crosstown on 159th going to the east and it will be more of a detriment to the proposed development than it will be to the residents that already live to the east. Commissioner Vatne stated in going back, his recollection was the primary concern was for potential speed going through the neighborhood and this design answers the concern. He stated he did not see a lot of traffic flowing through this neighborhood. He thought this was a good answer to what they had before. \ \, ) , Regular Andover Planning and Zoning Commission Meeting Minutes - April 27, 2004 Page 5 , , / Chairperson Daninger thought the developer needed to look at the seven-foot variance to make sure it is addressed when this goes forward. The Commission is pleased with the design of I 59th. He stated on the outIots, even thought it is part of the sketch plan, his concern and some of the Commissions concerns is when they move to a P.D.D., they will want to have more specifics and have some examples of the development process. Chairperson Daninger stated to make sure the public has access to information and brochures. He stated he was also concerned with block 2, lot 8, 9, and 10. Number 9 looks king of smaIl and it seems kind of tight. He did not know ifthey were putting too many lots in the area. He stated he would be looking closer at this in the future, Commissioner Jasper stated the front yard setbacks, because there are many pie shaped lots, interplay with the side yard setbacks and if a decision is made to set things further back from the front, they will be burning even more side yard. Mr. Bednarz stated that this item would be before the Council at the May 4, 2004 City Council meeting. \ .... ,,) \ '- .) @ , , \__.1 1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100 FAX (763) 755-8923 . WWW.CI.ANDOVER,MN.US CC: Mayor and Councilmembers John Erar, City Administrator'h / Will Neumeister, CommunityfDevelopment Director M-- Courtney Bednarz, City Plann6t ". TO: FROM: SUBJECT: Consider Resolution Authorizing Administrative Approvals/Lot Box Encroachments - Planning DATE: May 4, 2004 INTRODUCTION This item is intended to facilitate the construction of standard home improvement projects such as decks and porches in planned unit developments approved before 2001. Some of these developments did not provide sufficient space for these improvements. F \ ) DISCUSSION A former method of planned unit development design created small lot boxes around townhouse units. In some cases, the lot box was drawn too tightly around the unit to allow a standard deck or porch to be constructed without crossing these arbitrary property lines, The area beyond the lot boxes is owned by the homeowners associations. Staff has been approached by homeowp.ers associations whose members desire such home improvements. Several building permits are on hold pending the outcome of this discussion. Attached is an example from the Red Pine Fields development. After discussing this issue with the City Attorney, the attached resolution was structured to allow administrative approval of home improvement projects that conform to the following: 1. Approved in writing by the homeowners association. 2. Meet the specifications provided by the homeowners association. 3. Match the architectural design and materials of the approved building elevations. 4. Meet International Building Code requirements, 5. Maintain any approved front yard building setbacks, building setbacks between structures and building setbacks from the perimeter ofthe development. 6. Do not encroach into drainage and utility easements (as well as wetlands and storm water ponds). , ' Staff Recommendation The requested action will allow home improvements for porches and decks in a number of planned unit developments approved before 2001 that would otherwise be prohibited by small lot boxes. The design standards ofthe developments will be adhered to and the building permit process will be followed, \ ~ ~.. ",'" " ACTION REQUESTED The Council is asked to approve the attached resolution. ) Attachments Resolution Proposed deck I~ Cc: Dick Coyle 15967 Vale Street NW "\ " , " CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA RES. NO. R -04 A RESOLUTION AUTHORIZING ADMINISTRATIVE REVIEW OF BUILDING PERMITS IN PLANNED UNIT DEVELOPMENTS WHEREAS, homeowners associations have contacted the City with requests to construct typical home improvement projects such as decks and porches, and; WHEREAS, such improvements may encroach onto property owned by the homeowners association, and; WHEREAS, the City Council has determined that such improvements are desirable, and; NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover hereby declares that such improvements may be allowed through administrative review of building permit applications subject to the following; 1. , '\ 2. '- , 3. 4. Receipt of written authorization from the homeowners association permitting a proposed home improvement project. All improvements shall match the architectural design and materials of the approved planned unit development. All improvements shall meet International Building Code requirements. No improvements shall encroach into approved front yard building setbacks, building setbacks between structures and building setbacks from the perimeter of the development. 5. No improvements shall encroach into drainage and utility easements, wetlands or areas designated for storm water drainage, Adopted by the City Council of the City of Andover on this _ day ,2004. ATTEST CITY OF ANDOVER Victoria V olk, City Clerk Michael R. Gamache, Mayor '\ / ~ Ut:IIUU:::::i ~UfIU\.,;t:! UIUIIIUY~ Property Located In Part Of Sec. --1.1.. Twp. ~ R. ~ : ') '---_/ RECEIVED APR 0 2 2004 D ~ ~Opoc>E f) bECK. CITY OF ANDOVER ~. ~. ~q ~ ~ y ...... ~J. ....... "',-. jq, ........................ ./' ...... ...... , ,,? ...... ...... .- ' ...... ...... " ; ...... ...... ...... '0 ...... ~ ............ 1/ ............ () ............ ...... 1i1VL''''''' ............ <: / ...... /Si) ...... " ()() (iJ ;:- . , ) . ~) @) 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 John Erar, Executive Direct01\tV Will Neumeister, Community Development Director.a/L CC: FROM: SUBJECT: Schedule EDA Meeting -- Planning DATE: May 4, 2004 INTRODUCTION The EDA reviewed the Andover Station North RFP's on April 19th and indicated that they would like to meet in the near future to discuss further. The minutes of the EDA meeting where this was last discussed are attached. DISCUSSION \. ,~ The staff suggests that the May 25, 2004 Council Workshop be combined with this needed EDA meeting, since it appears that there are very few items to be discussed at the Council Workshop. ,) ACTION REOUESTED The Council is asked to schedule an EDA meeting for May 25, 2004 following the Council Workshop. Respectfully submitted, a/df- Will Neumeister Attachments Minutes of April 19, 2004 EDA meeting ~) ANDOVER ECONOMIC DEVELOPMENT AUTHORITY MEETING APRIL 19, 2004 -MINUTES A Meeting ofthe Andover Economic Development Authority was called to order by President Mike Gamache, April 19,2004,6:06 p.m., at the Andover City Hall, 1685 Crosstown Boulevard NW, Andover, Minnesota. Absent: Commissioners Don Jacobson, Mike Knight, Ken Orttel, Julie Trude; Voting resident member Robert Nowak. Voting resident member Fred Larsen and Non-voting resident member Edward Schultz. Executive Director, John Erar Community Development Director, Will Neumeister Others Present: Also present: ~J APPROVAL OF MINUTES April 6, 2004: Correct as written. MOTION by Orttel, Seconded by Knight, approval of the Minutes as written. Motion carried unanimously. REVIEW ANDOVER STATION NORTH RFP'S Community Development Director Neumeister explained the Request For Proposal (RFP) announcements were sent out to developers on February 10, 2004 and five developers responded by April 7, 2004 with proposals to purchase EDA land in Andover Station North. EDA members need to review the five proposals that were submitted and make a recommendation on which developer they are interested in selling the property to. United Properties/Meridian Land Co. Mr. Keith Ulstad from United Properties made a presentation to the EDA. He stated they looked at the north site and they do not feel comfortable with the sub-station there. The main premise is to get an idea on the cost of moving the sub-station. Their proposal to the City is based on their "\ making a contribution to the City to move the sub-station. He showed a layout of the proposed ) development on the site. Mr. Don Jenson, Meridian Land Co., sister company to United Properties, also made a presentation to the EDA. "j , jl Andover Economic Development Authority Meeting Minutes - April J 9, 2004 Page 2 Commissioner Trude asked if Mr. Jenson is the broker. Mr. Jenson he is not; they have other people do this. Mr. Jenson explained Meridian Land Company thought everything west of Jay Street should be residential and there should be a park in that area. They believe they have a strong open space feel. Commissioner Knight asked how many acres the residential area is. Mr. Jenson stated it was approximately fifteen acres. Commissioner Knight stated there is a piece ofland that is owned by someone else and he wondered why this was included. Mr. Jenson stated they thought this would blend the commercial into the residential and they spoke with one of the family members and he is open to coming up with something and is not opposed to working with whoever is selected. 'I \J Commissioner Knight stated there is a substantial decrease in land space for the sub-station compared to what they have now. He wondered if they have talked to the electric company about this. Mr. Jenson stated the sub-station would fit in the smaller area. Mr. Ulstad noted they have called regarding this but have not received a response in regard to what the cost would be. Commissioner Jacobson stated the price to move the sub-station out of there is approximately eight million. Mr. Jenson stated there is land that the EDA has bought and cannot be used for anything else, which they thought would be a good spot for the sub-station. Commissioner Jacobson asked if the sub-station were not moved what this would do to the presentation. Mr. Ulstad stated ifit were not moved, it would substantially dampen their retail user use and it would probably not be able to be commercial but would rather need to be industrial. It affects their land value substantially and they would need to go back to the drawing board. Commissioner Jacobson stated two years ago it cost 1.8 million to move the smaller part of the sub-station including buying the land. Mr. Ulstad stated they could swap land to lower the cost. Mr. Erar stated there are quite a few easements on the property so if the sub-station were moved they would still have to deal with the easements. There are also other constraints with the sub- station being moved so close to the WDE site. Commissioner Jacobson asked if the developer was asking the City to put in all of Jay Street and ., sewer and water before they start their development and are they prepared to pay some of the ____) costs to bring these utilities up to the site. Mr. Ulstad stated they would be willing to cost share the expenses. Commissioner Orttel asked if Mr. Ulstad felt the residential was a distressed site or ifit was a ~J Andover Economic Development Authority Meeting Minutes - April J 9, 2004 Page 3 market rate site. Mr. Ulstad stated he thought it was at market rate. Mr. Jenson stated the residential would be a town home market but it would not be the most expensive homes in the City. Mr. Ulstad stated retail is not limited by the space. By adding more residential, it does not mean there will be less retail. Commissioner Jacobson asked if the residential area would be all owner-occupied. Mr. Jenson stated everything would be owner-occupied except for assisted living. Commissioner Jacobson asked about the contingency with the County regarding road improvements on Hanson and Bunker. Mr. Ulstad stated they would need to discuss full movement access into the area. Discussion ensued in regard to the sub-station and building Jay Street. ~-) Motion by Jacobson, Seconded by Orttel to recess the EDA Meeting at 6:55 p.m. Motion carried unanimously. Andover EDA reconvened at 7:28 p.m. REVIEW ANDOVER STATION NORTH RFP'S (CONTINUED) Town and Country Homes Ms. Krista Fleming and Mr. Terry Matula from Town and Country Homes made a presentation to the EDA. Ms. Fleming stated the proposal they came up with is a back-to-back town home development. She stated they are open to build housing within the commercial area. Commissioner Knight asked if they had common firewalls all around the town homes shown. Ms. Fleming stated there were. Commissioner Jacobson asked how many units are in each building. Mr. Fleming stated they have six, eight and ten unit buildings. ."\ Ms. Fleming stated they would put the park to the north for a buffer and ponds within the ,-j development. Commissioner Trude asked if the product was entry level pricing or higher. Ms. Fleming stated these would be a little higher based on the layout but it tends to be a first time homebuyer price. ~-) Andover Economic Development Authority Meeting Minutes - April J 9, 2004 Page 4 Mr. Nowak stated he read the price would be $180,000 to $210,000 per unit. Mr. Nowak asked if the town home development in Brooklyn Park is similar to what is being presented. Ms. Fleming stated it is. Commissioner Jacobson asked ifthere is a reason why they went with the design they did and not a one-story. Ms. Fleming stated they looked at this project as being a more first time home buyer or young singles or couples. Mr. Matula stated ninety percent of the retired segment want to live on one floor and they are not highly motivated to buy immediately and there are already so many town homes on the market that are geared toward the older retired couple. The Board discussed the townhomes and buyers for them. Mr. Matula stated they have more options for the designs ofthe homes than other developers. '\ \ ) Commissioner Jacobson asked if they will have private roads and if they have associations where everyone needs to belong. Ms. Fleming stated they do. She stated the association will maintain the private roads but the main roads will be public. Commissioner Jacobson asked if the developers would be willing to cost share construction of the road going into the development. Ms. Fleming stated they would be willing to contribute and look at this. Mr. Matula stated the way to look at this as a developer, they can predict what the marketplace is going to be and they can budget money for surrounding improvements. Bruggeman Homes Mr. Greg Schlenk from Bruggeman Homes and Mr. Leon Opatz, RLK made a presentation to the EDA. Commissioner Jacobson asked if the units would be similar to the ones in Andover Station. Mr. Schlenk stated the eight unit townhomes would be similar. Commissioner Jacobson asked if Bruggeman Homes were the preferred developer, would they go to Mr. Povlitzki and get his approval first. Mr. Schlenk stated he would like to do both at the same time. He thought Mr. Povlitzki was very receptive to selling the twenty acres. Commissioner Knight asked what the price range would be. Mr. Schlenk stated it would be ." $170,000 to $190,000 on the two levels and the one level would be low $200,000. ) Commissioner Knight asked if they are planning some kind of buffer to the east between the townhomes and commercial. Mr. Schlenk stated they would. :_) Andover Economic Development Authority Meeting Minutes - April J 9, 2004 Page 5 Commissioner Jacobson asked what the density would be. Mr. Schlenk stated it would be close to 6 units per acre. President Gamache asked if they have an agreement with the Met Council pertaining to density. Mr. Neumeister stated they do but he felt it was agreed upon for medium density throughout the residential. Commissioner Jacobson asked if the developer was willing to share in the cost of land improvements with the City. Mr. Schlenk stated they could look into it and they could do this to a point. Mr. Erar stated there would always be a level of contribution by the developer. Mr. Erar stated it is difficult to design the street until a design is chosen. Mr. Neumeister stated it would be hard to get retail in the area with the sub-station where it is. President Gamache asked if it is better to have commercial go in before residential. Mr. Erar stated this was the plan because then they would have the road done for residential development. Mr. Neumeister stated they need to have this development pay for itself. ,_) Commissioner Trude stated they have the engineering studies available for the developers to review. Ryland Homes Mr. Chris Engler and Mr. Brian Sullivan from Ryland Homes made a presentation to the EDA. The Commission looked at the layout and discussed where the wetland area will be in the proposal and how this will handle the development. Commissioner Jacobson asked ifthe road would be able to handle the residential traffic. Mr. Neumeister stated the road would be a loop road built to City standards. Commissioner Orttel asked if they have talked to the landowner to the south. Mr. Sullivan stated they have not. Commissioner Trude asked what the pricing would be on these. Mr. Sullivan stated it would start at mid to upper $100,000 to low to mid $200,000 and the plans would be 1200 square feet to 1600 square feet ~ith double car garages and maintained by a homeowner's association. . ') Commissioner Jacobson asked what the density would be. Mr. Sullivan stated there would be six "-J units per acre but they could go seven units per acre. Mr. Neumeister stated he told them to show more green space in the project but he thought seven units per acre would be fine. Commissioner Trude asked what market they saw in Andover. Mr. Sullivan stated he aimed this \ \....---} Andover Economic Development Authority Meeting Minutes - April J 9, 2004 Page 6 toward first time homebuyers. Commissioner Knight liked the green area in this plan. Commissioner Jacobson asked what the timeline would be if they were accepted. Mr. Sullivan stated they would like to start immediately. Commissioner Knight asked how they felt about contributing to developing the road. Mr. Sullivan stated it would be put into the price of the home. Commissioner Jacobson asked if the roads would be public or private. Mr. Sullivan stated they would be private. Commissioner Jacobson asked how they would buffer the area between the single family and townhomes. Mr. Sullivan stated they could berm the area or add a fence. " ') President Gamache asked if there would be variations in color on the buildings. Mr. Sullivan stated they could have multiple colorings on the buildings. Mr. Neumeister asked ifthe developer saw any merit of bringing the housing in from the south east part of this development. Mr. Engler stated they could and they could get started earlier also. Mr. Engler stated if they could put more homes on more land, they could add amenities to the project. The Commission took a ten-minute recess at 9: 1 0 p.m. Positive Development, Inc. Mr. Jay Feider from Positive Companies, Inc. made a presentation to the EDA. He stated they specialize in smaller tenants. Commissioner Jacobson asked if the EDA owns the far lot. Mr. Neumeister stated the EDA owns the left half and the developer could have the option of buying the right half from the energy company. Commissioner Orttel asked if the developer behind this would want a view corridor. Mr. Neumeister stated there would be a few different views between the buildings. '. i / Commissioner Jacobson asked how the property would be accessed because he did not know if the County would allow access off of Bunker. Mr. Feider stated he did not think this would be a problem because people would be willing to get to the building by using a service road if needed. Mr. Erar stated from a developer's perspective, given the sub-station on the comer, commercial . " <j Andover Economic Development Authority Meeting Minutes - April J 9, 2004 Page 7 considers it extremely critical for a site point. Mr. Neumeister thought the Commission would need to ask the developers to the north how much of a view corridor would be needed. Mr. Erar thought developing the land in the front of the site would be detrimental to development of the rest ofthe site. He thought the developer in the front could work with the developer in the back to develop at the same time. Commissioner Jacobson stated with the relative new development of his company, does he have the economic ability to do a development like this. Mr. Feider stated he used to have a construction company and sold it a year and a half ago and then developed using his own name and recently decided to incorporate. He stated he has been doing this type of thing for the last twenty years and his investors have a large net worth and he does have a credit line with a bank and could get a letter from the bank. Mr. Feider described the projects he has done and will be doing in the next year. "\ \.) Discussion ensued in regard to what developments would be viable on the site. .\ '. ) Commissioner Trude asked what kind of tenants Mr. Feider could bring to the space. Mr. Feider stated he was not sure because the entrepreneurs in the area typically determine it. The Commission discussed the commercial proposal and the possibility of moving the sub- station to another site. President Gamache stated they need to make a decision as to whether they want more residential than what they previously discussed. Commissioner Trude stated they need to have more commercial in the City. Commissioner Jacobson stated he would be willing to look at expanding the residential a little further east and south. Commissioner Jacobson stated they also need to look at the sewer study to find out what they have available for the area. Commissioner Knight thought they should split up the construction of Jay Street. OTHER BUSINESS There was none. Motion by Jacobson, Seconded by Nowak, to adjourn. Motion carried unanimously. The meeting adjourned at 9:55 p.m. . - ., . (}!) '--,' 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: John Erar, City Administrator FROM: Jim Dickinson, Finance Director SUBJECT: Schedule Council Workshop - Miscellaneous Business Items DATE: May 4, 2004 INTRODUCTION The Council is requested to schedule a special Council Workshop for the month of May. There are a number of business items that will need to be addressed at this meeting. . '\ \. ; DISCUSSION Tentative agenda items for this Council workshop have been identified as follows: 1. Sanitary Sewer Study Presentation 2. Discuss Road Improvement Policy (Continued) 3. Discuss Coon Creek Watershed District Comprehensive Plan Changes 4. Other Business Other items may be added upon request. ACTION REQUIRED S edule the regular City Council Workshop for Tuesday, May 25,2004 at 7:00 p.m. "\ '- / @ . ~ '__ ~ ,I 1685 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100 FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers John Erar, City Administrator Jim Dickinson, Finance Director CC: FROM: SUBJECT: Reschedule Council Goal-Setting Workshop DATE: April 20, 2004 INTRODUCTION At the April 20, 2004 City Council meeting the Council scheduled a "2004-05 Goal-Setting Workshop" for May 13, 2004 at 6:30 pm and requested that all Department Heads participate in the workshop. DISCUSSION . \ "- .' I have discussed the date with all the Department Heads at a recent Management Team meeting and discovered that a majority of the Department Heads is scheduled to be out of the office on th May 13 . ACTION REQUIRED The City Council is requested to reschedule the "2004-05 Goal-Setting Workshop" to another date or combine the topic with another workshop meeting. I will provide some suggested dates at the meeting. , , \-----..-/~ (jjj . , " 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: John Erar, City Administrator SUBJECT: Appoint Interim City Administrator DATE: May 4, 2004 INTRODUCTION With my departure from the City effective April 30, 2004, the City Council will need to appoint an interim administrator to lead, coordinate, supervise and manage the organizational affairs of City government. DISCUSSION ., Subject to City Ordinance Chapter I, Title 6-2, the position of City Administrator is established '-, ; to provide for the appointment of a chief administrative officer. The Council may wish to address this issue at the meeting to provide for a smooth transition during this interim period and comply with existing City ordinances, BUDGET IMPACT Unknown at this time. ACTION REQUIRED Appointment of an interim City Administrator until such time as the Council appoints a permanent replacement. ubmitted, "', '. ./ 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, Finance Director SUBJECT: YMCA Lease Agreement DATE: May 3, 2004 The staff report for the May 4, 2004 Council Meeting indicated the Sub-Lease agreement would be sent out on Monday May 3,2004 under separate cover. The attached sublease agreement is the most recent version, and depicts through underline and strikethrough the changes since last presented to the Council. I anticipate some minor changes before the meeting and will provide those updates at the meeting. u have any questions, do not hesitate in contacting me. Iy submitted, --- SUBLEASE AGREEMENT TillS SUBLEASE AGREEMENT (this "Sublease") is made this _ day of May, 2004, by and between the City of Andover, Minnesota, a Minnesota municipal corporation ("Landlord"), and The Young Men's Christian Association of Metropolitan Minneapolis, a Minnesota corporation ("Tenant"), and is based on the following facts: A. Landlord owns real property (the "Land") situated in Anoka County, Minnesota, legally described on the attached Exhibit "A-I," located to the north of Landlord's existing city hall, and that Landlord is contributing or dedicating to a community center project (the "Project"), which Project shall include a field house, an aquatic center/water park, a fitness center, an ice arena, other space suitable for operation of a suburban branch of Tenant, and all infrastructure necessary to support such facilities. B. Landlord and the Economic Development Authority of the City of Andover, Minnesota, a public body corporate and politic (the "Authority"), have entered into a Ground Lease of even date herewith (the "Ground Lease"), pursuant to which the Authority has the right to possess the Land during the term, including any and all extension terms, of the Ground Lease. C. The Authority intends to design, construct, fmance and own the building and related improvements (collectively, the "Improvements") on the Land, incorporating reasonable architectural appeal, quality building materials and durable fInishes, and has agreed to lease the Project to Landlord pursuant to a Lease Agreement of even date herewith (the "Prime Lease") between the Authority and Landlord. D. Landlord wishes to sublease to Tenant, and Tenant wishes to sublease from Landlord, a portion of the Project (the "Premises"). E. Landlord and Tenant wish to set forth in writing the terms of their agreement relating to the foregoing. NOW, THEREFORE, for and in consideration of the rents reserved hereunder and the terms and conditions hereof, Landlord hereby subrents, subdemises and subleases the Premises to Tenant, and Tenant hereby takes and subleases the Premises from Landlord, for the term of this Sublease and upon the following terms and conditions: 1. BASIC SUBLEASE PROVISIONS AND ENUMERATION OF EXIllBITS. 1.1 Basic Sublease Provisions. 663330/10 663330/10 (a) (b) (c) (d) (e) (t) (g) (h) (i) Landlord: Address of Landlord: Tenant: Address of Tenant: Premises: Sublease Term: City of Andover Andover City Hall 1685 Crosstown Boulevard NW Andover, MN 55304 The Young Men's Christian Association of Metropolitan Minneapolis 30 South Ninth Street Minneapolis, MN 55402 square feet of floor space in the Project, as depicted on the attached Exhibit "A-2." Thirty (30) years from the Rent Commencement Date, subject to extension as provided in Section 3.1(b) below. Sublease Commencement Date: Rent Commencement Date: Expiration Date: Additional Rent: Permitted Uses: The date of mutual execution of this Sublease by Landlord and Tenant. Thirty (30) days prior to the due date of the frrst debt service payment due on the beOOs (the "Bonds") ta be issued by the $19580000 Economic DeveJoDment Authority te flflarlee ~fthe ImprevemeffisCitv of Andover Minnesota Public Facilitv Lease Revenue Bonds. Series 2004 (Citv of Andover Communitv Center) (the "Bonds"), subject, however, to Tenant's right to terminate this Sublease pursuant to Section 3.3(a) below. Thirtieth (30th) anniversary of the Rent Commencement Date, subject to extension as provided in Section 3.1 (b) below. See Section 4.2 below. Programs and services offered by Tenant in furtherance of its mission, including without limitation programs and services using the aquatic center and the fitness center to be included in the Project. 2 1.2 Significance of Basic Sublease Provisions. Each reference in this Sublease to any of the Basic Sublease Provisions contained in Section 1.1 shall be deemed and construed to incorporate all the terms provided under each such Basic Sublease Provision, provided that the Basic Sublease Provisions shall be controlled by the specific terms and provisions of this Sublease relating to the subject matter of those Basic Sublease Provisions. 1.3 Definitions. (a) Common Area See definition under Section 2.3(a). (b) Community Center. The improvements as described in the attached Exhibit "B" to be located upon the Land. (c) Landlord's Proportionate Share. Fifty-two and twenty-seven hundredths percent (52.27%). (d) Tenant's Proportionate Share. Forty-seven and seventy-three hundredths percent (47.73%). 1.4 Enumeration of Exhibits. The exhibits enumerated in this Section 1.4 and attached to this Sublease are incorpomted herein by reference and are to be construed as a part of this Sublease. Each party agrees to perform any obligations on its part stated in any and all such exhibits. Exhibit A-1 Exhibit A-2 Exhibit B Exhibit C Exhibit D Legal Description of the Land; Site Plan; Plans and Specification for the Project; Description of Landlord's Work; Form ofConfumation of Turnover and Punch List. 2. PREMISES, COMMUNITY CENTER, COMMON AREA, AND PARKING. 2.1 Premises. Landlord hereby subleases, subrents and subdemises to Tenant, and Tenant hereby accepts from Landlord, throughout the teFmSublease Term and subject to and with the benefit of the terms and provisions of this Sublease, the Premises as described in Section 1. I (c) above and depicted as cross-hatched on the Site Plan attached hereto as Exhibit A-2. In addition to Tenant's exclusive right to possession of the Premises throughout the term of this Sublease..IeJ:m, Tenant and Tenant's agents, employees, officers, directors, contractors, members and program participants shall have the right to use the Common Area, in common with Landlord and its agents, employees, officers, contractors, guests and invitees, throughout the term of this Sublease..IeJ:m. 2.2 Community Center. 663330/10 3 (a) Depiction. The Community Center and Premises are depicted in the Site Plan attached hereto as Exhibit A-2. Tenant shall have only such rights in and to the Community Center as are specifically set forth herein. (b) Representations. It is specifically understood and agreed that the depiction of the Community Center on Exhibit A-2 is subject to change and that Landlord reserves the right from time to time, with the prior written consent of Tenant, to change the size, layout and dimensions of the Community Center and any part thereof, and to locate, relocate, alter and/or modify the number and location of the buildings, building dimensions, number of floors in any of the buildings, parking areas, and the Common Area located from time to time in or on the Community Center or any part thereof; provided, however, that notwithstanding the foregoing, in no event shall Landlord be permitted to relocate Tenant, to make alterations or improvements to the Premises, or to alter the Common Area in a manner that adversely affects the usefulness to Tenant of the Premises and the Common Area, Landlord shall not, without Tenant's express written approval, change the amount or location of access to the Premises, the visibility of the Premises, or reduce or restrict the parking available to the Premises. Landlord shall make no changes to the Community Center that would adversely affect the character of the Community Center, including, but not limited to, reducing the Community Center's primary recreational purposes. 2.3 Common Area (a) "Common Area" means all areas within the exterior boundaries of the Land which are now or hereafter made available for the general, non-exclusive use, convenience and benefit of Tenant, including but not limited to parking areas, driveways, exterior lighting, sidewalks, landscaped and planted areas, washrooms, lounges, shelters and other facilities designed for non-exclusive use. The Common Area is depicted on the Site Plan attached hereto as Exhibit A-2. (b) Tenant's Rights. Tenant and its agents, employees, officers, directors, contractors, members and program participants are, except as otherwise specifically provided for in this Sublease, authorized, empowered, and privileged to use the Common Area, in common with Landlord, throughout the term of this Sublease. Landlord and Tenant shall jointly establish a reasonable schedule and rules and regulations regarding the use" of the Common Area, including without limitation rules for scheduling the frequency and use by Tenant and Landlord of those portions of the Common Area as are not suitable for simultaneous use by both Tenant and Landlord. 3. TERM; LANDLORD'S WORK. 3.1 Sublease Term. 663330/10 4 663330/10 (a) Sublease Commencement Date; Rent Commencement Date. This Sublease shall be for the term set forth Section 1.1 (d) above (hereinafter referred to as the "Sublease Term"), which shall commence on the Rent Commencement Date specified in Section 1.l(f) above, and shall terminate at midnight of the expiration date as set forth in Section 1.1 (g) above (hereinafter referred to as the "Expiration Date"), subject to extension as provided below. (b) Options to Extend. Tenant shall have the right, by notice to Landlord given not less than eighteen (18) months prior to the end of the term of this SubleaseSublease Term (whether the original term or the term as extended pursuant to this Section 3.1), to extend the term of this SubleaseSublease Term for up to six (6) extension terms often (10) years each, and a [mal extension term of nine (9) years, provided that Tenant shall not then be in default under this Sublease. If Tenant fails timely to exercise the option to extend the term of this Sublease IernLfor any such renewal term, all rights of Tenant to extend the term of this Sublease IernLshall expire. If Tenant timely exercises any such extension option, the Expiration Date shall be extended to a date ten (10) years later than the then-existing Expiration Date, and all of the terms and conditions of this Sublease shall apply throughout the renewal term except as otherwise expressly agreed in writing by Landlord and Tenant, and except that no Base Rent shall be payable during any extension term unless there is a "Capital Contribution Shortfall," in which event Tenant's share of the Capital Contribution Shortfall shall be paid during the fIrst extension term pursuant to Section 4.1(c) below. If there is a Capital Contribution Shortfall but Tenant does not exercise its fIrst option to extend the Sublease Term, Tenant's Proportionate Share of the Capital Contribution Shortfall shall be due and payable in full from Tenant to Landlord on the last day of the Sublease Term. 3.2 Landlord's Work. Landlord shall perform the work required of it as specified in, and pursuant to, the terms and provisions of the Description of Landlord's Work attached hereto and made a part hereof as Exhibit c. 3.3 Delivery of Premises. (a) Delivery Date by Landlord. Landlord hereby covenants and agrees to cause the construction of Landlord's Work to be undertaken promptly and performed and completed diligently and continuously, and to cause the Premises and surrounding area to be delivered to Tenant according to the terms and conditions of Exhibit C by August 1, 2005 ("Delivery Date"). In the event Landlord fails to deliver the Premises to Tenant by the Delivery Date, Tenant's obligation to pay Base Rent and Additional Rent shall be extended beyond the Rent Commencement Date set forth in Section 1.l(f) one day for each day of delay. In the event Landlord fails to deliver the Premises to Tenant by December 5 663330/10 1,2005, Tenant may elect either to terminate this Sublease or continue to accrue the one (1) for one (I) extension of the Rent Cornmencement Date as set forth. (b) Acceptance of the Premises. Upon delivery of the Premises to Tenant, unless the Premises are rejected by Tenant as provided in Section 3.3(c) below, Tenant shall acknowledge to Landlord in writing within thirty (30) days after delivery of possession of the Premises in the form attached hereto as Exhibit D ("ConfIrmation of Turnover and Punch List"), that Tenant has inspected the Premises and accepts them in their then existing condition, or else, within said thirty (30) day period, Tenant shall notify Landlord in writing of any deficiencies then apparent ("Punch List"); provided, however, that a failure by Tenant to provide the above written notices to Landlord within said thirty (30) day period shall be deemed acceptance of the Premises in its then existing condition. Landlord shall promptly commence and diligently prosecute until completed the items set forth in the Punch List. Landlord's obligation and/or liability to Tenant for deficiencies shall be limited to the correction of the noted deficiencies set forth on the Punch List, which correction shall be made to the extent required for compliance with Landlord's Work as set forth in Exhibit C. Tenant shall be deemed to have accepted the Premises upon Landlord's delivery of possession, subiect to subseauent comDletion bv Landlord of anY Punch List deficiencies. unless the failure to complete the items set forth on the Punch List materially interferes with Tenant's preparation of the Premises for Tenant's use or materially affects Tenant's ability to operate in the Premises, in which case acceptance shall be upon completion of the Punch List work which caused such interference, Notwithstanding the above, this paragraph shall in no" way limit Landlord's liability for hazardous substance, structural, seismic or latent defects that affect Landlord's repair and/or maintenance agreements under this Sublease. Nothing in this Sublease shall be construed to impair Tenant's rights under any and all warranties made or provided by manufacturers, suppliers, installers or other individuals or entities performing labor or supplying materials in connection with Landlord's Work, and Landlord shall assign to Tenant all such warranties applicable to the Premises on the Delivery Date. (c) Rejection of Premises. If, at the time of delivery of the Premises to Tenant, Landlord has failed to complete any of Landlord's Work necessary for Tenant's commencement and/or uninterrupted operations within the Premises (''Necessary Work"), Tenant may reject Landlord's delivery of the Premises. Such Necessary Work shall include, but shall not be limited to, installation and connection of all utilities, including electrical power, with installation of panels, completion of exterior walls, storefront and glazing, roof top heating, ventilating and air conditioning ("HV AC") units, slab, a watertight structure, paved parking area, sidewalks, permanent paved access to public roads, and any other item the absence of which would prevent Tenant from commencing and/or continuing, uninterrupted, Tenant's operations within the Premises. If Tenant rejects the Premises, Landlord shall promptly complete the Necessary Work and shall deliver 6 the Premises to Tenant with Landlord's Work complete as set forth in Exhibit C. If the Necessary Work is not completed by December 1,2005, Tenant may elect either to terminate this Sublease or to delay the Rent Commencement Date until all Necessary Work has been completed. 3.4 Landlord's Title. Landlord represents and warrants that: upon cornmencement of the Sublease Term, Landlord will have a valid, enforceable leasehold interest in the Land and the Improvements, and full right and authority to make and execute this Sublease; the Land now constitutes one or more entire parcels of real estate for purposes of real estate taxation and conveyancing; and that the Premises are now and will be, upon commencement of the Sublease Term, free and clear of all liens, restrictions, leases, encumbrances, easements and reservations other than any such matters as have been approved in writing by Tenant, and free from any and all laws, ordinances, governmental rules, regulations, title restrictions, zoning, or other matters (whether recorded or unrecorded), which may materially adversely restrict or prevent Tenant's operation of a YMCA facility in the Premises as described in Section 1.1 (i) above. 4. RENT. 4.1 Base Rent. (a) Payment. Tenant shall pay to Landlord, without notice or demand and without any offset or deduction, except as otherwise provided herein, as fixed annual base rent. the amounts calculated below ("Base Rent"), which Base Rent shall be paid thirty (30) days prior to the fIrst debt service payment due on the Bonds and thirty (30) days prior to each subsequent debt service payment due on the Bonds, commencing with the Rent Commencement Date as set forth Section 1.1 (f) of this Sublease. Base Rent shall be considered delinquent if not so paid. Notwithstandin!! the fore!!oin!! the fint $1.568450.00 of Base Rent Davable bv Tenant Dunuant to this Sublease shall be Daid or credited to Tenant. fint from Tenant's PrnDortionate Share of caDital contributions for the Proiect actuallv collected: and next. if a Canital Contribution Shortfall exists. from Tenant's PrnDortionate Share of the Canital Contribution Shortfall. which Landlord shall credit to Tenant and Tenant shall reDav to Landlord nunuant to Section 4.1 (c) below. (b) Base Rent Calculation. The Base Rent payable by Tenant to Landlord shall be determined following the sale by the Authority of the Bonds. The total amount of the Bonds to be sold, which shall serve as a basis for Tenant's Base Rent, shall not exceed ($ ),Nineteen Million Five Hundred Eitrhtv Thousand and NO/IOO Dollars ($19.580.000.00). The amount and due date of each installment of Base Rent shall be as set forth on Schedule 4.1 attached to this Sublease promptly after the amount of the Bonds to be sold has been fmally determined. The installments of Base Rent set forth on Schedule 4.1 during calendar years 2005 through 2008 are calculated as Tenant's Proportionate Share of interest only on the Bonds. Tenant's Base Rent during slIeh years shall be paid fIrst from Tenant's Proportionate Share sf capital 663330/10 7 663330/10 eentrihlltiens raised fer me Preject. Base Rent during any calendar year shall not exceed $635,000.00. (c) Capital Contribution Shortfall. Landlord and Tenant have jointly participated in a campaign to raise capital for the Project, with the goal of raising ~ total of $3,500,000.00~ with the ~JOal of raisinp" $3.250.000.00 after exnenses of the canital camnaip"n. A Capital Contribution Shortfall shall exist to the extent that the total amount of capital contributions raised for the Project, in cash or binding pledges received by Landlord or Tenant on or before December 1, 2005, minus canital camnaip"n exnenses is less than $3,~250,000.00. The actual amount of the Capital Contribution Shortfall shall be determined when all pledges of contributions to the Project received by Landlord or Tenant on or before December 1,2005 have been paid or determined by Landlord in its reasonable discretion to be uncollectable~ and all canital camnaip"n exnenses have heen determined. If a Capital Contribution Shortfall exists, Tenant shall pay Tenant's Proportionate Share of the actual amount of the Capital Contribution Shortfall, without interest: on the last day of the Sublease Term if Tenant does not timely exercise its first option to extend the Sublease Term; or, if Tenant timely exercises its fIrst option to extend the Sublease Term, Tenant's Proportionate Share shall be payable during the first extension term, on the dates and in the amounts that Base Rent was payable during the preceding calendar year, until Tenant's Proportionate Share of the Capital Contribution Shortfall has been paid in full. Landlord acknowledges and agrees that Tenant solicits contributions on a regular, continuous basis for its ongoing operations, in addition to soliciting capital contributions for specific projects. Tenant shall not be precluded from continuing to solicit charitable contributions to Tenant in its normal course of operation, regardless whether a Capital Contribution Shortfall exists. 4.2 Additional Rent. The term "Additional Rent" shall be deemed to be: Tenant's Proportionate Share, as described in Section l.3(d) above, of the Common Area Costs; the costs of Landlord's insurance policies as set forth in band c below; one hundred percent (100%) of Real Estate Taxes, if any, that are levied on the Premises; and, if applicable, Tenant's Proportionate Share of Annual Replacement Reserve as described in Section 6.2 below. (a) Taxes (If Applicable by State Law). (i) In addition to the Base Rent provided in Section 4.1 above and commencing with the Rent Commencement Date set forth in Section l.l(f) above, Tenant shall reimburse Landlord for one hundred percent (100%) of all Real Estate Taxes that may be levied on the Premises. (ii) The term "Real Estate Taxes" shall include all real estate taxes, if any, that are levied upon or assessed against the Premises individually or as part of a Cornmen ,\;-eathe Proiect, and the reasonable costs of professional 8 663330110 consultants and/or counsel to analyze tax bills and prosecute any protests, refunds, and appeals for the period covered during the Sublease Term; provided however, Tenant shall receive a refund in reduction of the Real Estate Taxes if Landlord is successful in such protest or appeal. (iii) Landlord shall provide to Tenant a copy of the tax bill for the Real Estate Taxes for which Landlord is billing Tenant with evidence of payment by Landlord. Evidence of payment shall be a copy of Landlord's canceled check or a copy of the receipt for payment. (b) Common Area Costs. (i) As used in this Sublease, the term "Common Area Costs" means costs reasonably incurred for the operation, maintenance, and repair of the Common Area and supervision thereof. Common Area Costs shall include, but not be limited to: repairing the parking area (but not repaving or putting a new coat thereupon); restriping and repainting the parking areas; cleaning, sweeping, and other janitorial services; sanitation; snow and ice removal; security system; maintenance of refuse receptacles; maintaining and replanting existing landscaping (including pruning and trimming to preserve the existing view corridor); maintaining directional signs and other markers; upkeep of lighting and other utilities; utility charges for electricity, sewer and water, natural gas, telephone, television and other utilities; the Real Estate Taxes attributable to the Common Area to the extent not recovered pursuant to Section 4.2(a) above; the costs of insurance provided by Landlord including, but not limited to, comprehensive general liability insurance and all risk casualty insurance (collectively "Insurance Premiums"); and a management fee, for operation, maintenance, repair and supervision of the Common Area, which shall not exceed four and one-half percent (4.5%) of all Common Area Costs exclusive of Real Estate Taxes, Insurance Premiums, and costs of utilities for the Common Area. In no event shall the term "Common Area Costs" include any Capital Expenditures (as hereinafter defmed), costs of electricity for other tenants or occunants in the Community Center, costs recoverable by Landlord pursuant to its insurance policies, costs of deductibles paid by Landlord for insurance policies, costs resulting from defects in design, construction, or workmanship of Landlord's Work and the materials used in same, costs due to Landlord's default under the Prime Lease or this Sublease, and/or costs due to the negligence or willful misconduct of Landlord, its employees, agents, contractors, and assigns. "Capital Expenditures" means those expenditures which, in accordance with generally accepted accounting principles, must be capitalized and are not fully chargeable to current expenses in the year the expenditure is incurred. Landlord agrees to use reasonable diligence to avoid 9 Wlfeasonable Common Area Costs and, upon written request by Tenant, to solicit competitive bids for work which will result in Cornmon Area Costs, (ii) Commencing upon the Rent Commencement Date, Tenant shall pay to Landlord, upon demand but not more than once a month, Tenant's proportionate share of the Common Area Costs based upon Landlord's reasonable good faith estimates, subject to readjustments as hereinafter provided. (iii) On or before September I, 2005 and on or before September I of each subsequent calendar year during the Sublease Term, Landlord shall submit to Tenant a reasonably detailed statement indicating Landlord's monthly and annual estimates of Tenant's proportionate shareProDortionate Share of Common Area Costs. Tenant shall pay to Landlord on the fIrst (1st) day of each month after receipt of such statement (until receipt of a succeeding statement) Tenant's ProDortionate Share of the estimated monthly proportionate share.Common Area Costs. Landlord reserves the right, but not the obligation, to revise Landlord's estimation of Tenant's proportionate shareestimate of the oostsamount of Tenant's ProDortionate Share of Common A rea Costs; provided, however, that (i) Landlord may not make more than one (1) snt.h...revision in any calendar year and (ii) Tenant shall commence to pay such revised amounts within thirty (30) days after Tenant's receipt of written notice thereof from Landlord. Within ninety (90) days following the end of each calendar year, Landlord shall furnish Tenant with a statement, certified as true and correct by an officer of Landlord, showing the total Cornmon Area Costs for the calendar year just expired-iHld. the amount of Tenant's proportionate sllareProDortionate Share of such Common Area Costs and payments made by Tenant during such calendar year fur estimated Common Area Costs under this Sublease. Landlord's statement shall include supporting documentation for Common Area Costs and paymentnavment~ made by Tenant during such calendar year under this Sublease. Lancllor-d's statement sllall inelllcle slIpportmg cloellBlentation for Common Area Casts, If Tenant's proportionate shareProDortionate Share of sooh--Common Area Costs for such calendar year shall exceed Tenant's payments as shown on such statement, then Tenant shall, within thirty (30) days after receipt of such statement, pay the difference to Landlord. If the statement indicates an overpayment by Tenant, then Tenant shall be entitled to either (i) receive a refund of such overoavrnent from Landlord within thirty (30) days after Tenant's receipt of such statement or, in the event Landlord fails to make such refund, (ii) credit such excess against payments nW becoming due under this Sublease or any other payment obligation under this Sublease. 66333011 0 10 (c) Insurance. Commencing upon the Rent Commencement Date, Tenant shall reimburse Landlord for Tenant's proparti€JIlate sharePronortionate Share of the cost of LaBdlord's Insurance Policies set fDIth in Section )3,IPremiums. (d) Costs. All applicable covenants and agreements to be performed by Tenant under any of the terms of this Sublease shall be performed by Tenant at Tenant's sole cost and expense and without any abatement of rent, unless otherwise specifically provided for in this Sublease. If Tenant shall fail to pay any sum of money owed to any party other than Landlord, for which it is liable hereunder, or if Tenant shall fail to perform any other act on its part to be performed hereunder, and such failure shall continue for thirty (30) days after written notice thereof by Landlord, Landlord may, without waiving such default or any other right or remedy, but shall not be obligated to, make any such payment or perform any such other act to be made or performed by Tenant. All sums so paid by Landlord and all reasonably necessary incidental costs, together with interest thereon at eight percent (8%) per annum from the date of expenditure by Landlord, shall be payable to Landlord as Additional Rent within ten (10) days after written demand; provided, however, that Tenant shall have the right to contest any amount owing to a third party so long as Tenant has adequately protected Landlord against loss, damage, or liens as may be reasonably determined by Landlord. (e) Audit. Tenant shall have the right to audit, inspect, and copy the books and records of Landlord with respect to any caDts ar itemD .....hich are passed tflraHgR ta TenantCommon Area Cods upon ten (10) days' advance written notice ~fmm..Tenant to Landlord. Landlord shall cooperate with Tenant in providing tlLTenant reasonable access to itsLandlord's books and records during normal business hours for this purpose. If the results of the audit show an Oycra;coverchanre to Tenant of more than tweIiYe percent (2~%) of the actual amount owed by Tenant, then Landlord shall pay the reasonable costs of such audit. If the audit indicates an overpayment by Tenant, then Tenant shall be entitled to either (i) receive a refund from Landlord within thirty (30) days after Landlord's receipt of a conY of the renort of such audit or, in the event Landlord fails to make such refund, (ii) credit such excess against payments next becoming due under this Sublease or any other payment obligations under this Sublease. 5. USE. 5.1 Permitted Uses. Tenant may use the Premises for the purposes set forth in Section 1.1 (i) above. 5.2 Uses Prohibited. Tenant shall not do, or permit to be done, anything in or about the Premises, nor bring or keep anything therein, which will in any way unreasonably 6633301J 0 11 663330/10 increase the existing rate of, or otherwise affect any fIre or other insurance policy upon the Project or the Premises, or cause a cancellation of any insurance policy covering the Premises or any part thereof or any of its contents. Tenant shall not do anything which may unreasonably obstruct or interfere with the rights of other tenants, owners, or occupants of the Project (and Tenant shall take all reasonable action to prevent odors, emissions, fumes, liquids, other substances or excessive noise from escaping or extending beyond the Premises), nor shall Tenant Use or allow the Premises to be used for any unlawful purpose. Tenant shall refrain from using or permitting the use of the Premises or any portion thereof as living quarters, sleeping quarters, or lodging. 5.3 Abandonment. Tenant shall not vacate or abandon the Premises or cease to operate its facility in the Premises at any time during the Sublease Term without Landlord's written consent. 5.4 Compliance with Laws. (a) Tenant's Compliance. Tenant shall, at its sole cost and expense, promptly comply with all federal, state, county or municipal laws, ordinances, rules, regulations, directives, orders, and/or requirements (collectively "Governmental Regulations") now in force or which may hereafter be in force with respect to the Premises due specifically to Tenant's use and occupancy of the Premises and Tenant's operations conducted thereon. The fmal, non-appealable judgment of any court of competent jurisdiction or the admission ef.-l!LTenant in any action against Tenant, whether Landlord be a party thereto or not, that Tenant has violated any law, statue, ordinance, or governmental rule, regulation, order, directive, or requirement. shall be conclusive of that fact as between Landlord and Tenant. (b) Landlord's Compliance. Landlord shall, at its sole cost and expense, promptly comply with all Governmental Regulations, conceming all structural changes and/or additions that may be required for such compliance, including, but not limited to, compliance due to the general retail nature of the Premises and Common Area, unless such changes are made necessary by Tenant's unique use of the Premises. Landlord shall be responsible for any improvements or modifications necessary in the Cornman Area in order for the Common Area to comply with all Governmental Regulations. 5.5 Tax Exemption. Tenant is an organization described in Section 501(c)(3) of the Internal Revenue Code (the "Code"), exempt from the payment of federal income taxes under Section 501 (a) of the Code, and no revenues derived from its use of any portion of the Project does or shall constitute "unrelated business income" within the meaning of Section 513(a) of the Code. 12 Tenant agrees that, through the Sublease Term, it will maintain its existence (i) as a not-for-profit corporation under the laws of Minnesota and (ii) as an organization described in Section 501 (c)(3) of the Code. Tenant covenants that it shall make no use of the Project, including but not limited to entering into any agreement for the management of its use of the Project or any other similar agreement, the effect of which would cause the Bonds not to constitute "qualified 501(c)(3) bonds," within the meaning of Section 145 and related sections of the Code, and any service contract to be entered into with respect to the Project (unless entered into with another organization described in Section 50l(c)(3) of the Code) shall constitute a "qualified management agreement" within the meaning of all pertinent provisions of law, including all relevant provisions of the Code and regulations, rulings and revenue procedures thereunder, including Revenue Procedure 97-13, Tenant covenants that it shall make no use of the Project, or any portion thereof, as a skybox or other private luxury box, a facility primarily used for gambling, or a store the principal business of which is the sale of alcoholic beverages for consumption off premises. Tenant represents that is has no present intention to sublease, assign or otherwise dispose of its interest in the Project, but Tenant may. with the consent of Landlord (which consent I.andlord ap"rees not unreasonablv to withhold or delav) sublease or assign all or any part of its interest in the Project to a governmental unit or an organization described in Section 501(c)(3) of the Code, or enter into an agreement for the management or use of the Project, so long as (i) no such sublease or assignment shall be inconsistent with the provisions of this Sublease and (ii) the excludability of interest on the Bonds from gross income for federal income tax purposes shall not be jeopardized thereby. 6. MAINTENANCE OF PREMISES. 6.1 Maintenance and Repair. (a) Maintenance and Repair by Tenant. Tenant shall at all times throughout the Sublease Term, at its sole cost and expense, keep the interior of the Premises, including the interior walls and nonstructural portions of the Premises, as well as exterior doors and entrances, all windows, floor coverings, sills, door closures, moldings, trim of all doors and windows partitions, door surfaces, fixtures, and equipment (including lighting), in good order, condition, and repair. Without limiting the f;ooeralitiesp"eneralitv thereof, Tenant shall keep the glass of all windows, doors, and showcases within the Premises clean and presentable; immediately replace all broken glass within the Premises; at reasonable intervals paint or refinish the interior of the Premises; keep all plumbing within the Premises (including pipes, drains, toilets, basins, and water heaters) reasonably 66333011 0 13 66333011 0 clean and in a good state of repair; and keep all utilities, including circuit breaker~, HV AC systems, panel box;i:S and Tenant's meters, within the Premises in a good state of repair. (b) Failure to Maintain by Tenant. If Tenant fails to keep and preserve the Premises as set forth in Section 6.1(a) above, and such failure continues after Landlord has given Tenant notice of such failure (pursuant to Section MlA.1(bj!!J), Landlord may, at its option, put or cause the same to be put in the condition and state of repair agreed upon, and in such case, upon receipt of written statements and copies of invoices from Landlord's contractor(s) and/or vendor(s), Tenant shall promptly pay the entire cost thereof as Additional Rent. Landlord shall have the right, without liability, to enter the Premises for the purpose of making such repairs upon the failure of Tenant to do so. ( c) Maintenance and Repair by Landlord. Landlord covenants and agrees, at its expense throllPhout the Sublease Term and without reimbursement or contribution by Tenant excent as nrovided in Section 6.2 below, to keep;-, and maintain, in pood condition and renair. and to replace, if-as and when necessary, the followinl' Dortions of the Proiect. foundations,,;, exterior surfaces and paint,,;, plumbing system to the point of distribution within the Premises,,;, electrical systemsvstems to the point of distribution within the Premises,,;, utility lines and connections to the point of distribution within the Premises" sprinkler mains, if any" all structural systems, including without limitation, the roof, roof membrane, and roof covering (and including alLinterior ceiling,s and any inventory and other personal property if damaged by leakagej;); load bearing walls,,;, floors,,;, slabs, and masonry walls--ffi good eondition and repair,! (d) Failure to Maintain by Landlord. If Landlord fails to keep and preserve the Project as set forth in Section 6.1 (c) above, and such failure continues for thirty (30) days (live (5) days in the case of failllre to maintain. renair or renlace the rooO after Tenant has given liLLandlord notice of such failure, unless slleh ooncerns the failliFe to maintain, repair or replace tlIe roof, in which ease Tenant shall only be req-aiFed to pro'o'ide Landlord ','lith five (5) days' prior v,Titten notke, or unless nrovided that. if such failure results in an emergency, in whieh ease no prior notice is required, Tenant may, at its option, put or cause the same to be put in the condition and state of repair agreed upon, and in such case, Landlord shall reimburse Tenant the amounts incurred by Tenant in performing such repairs within thirty (30) days after delivering to Landlord written statements and copies of invoices from Tenant's contractor(s) and/or vendor(s). In the event Landlord shall fail to so reimburse Tenant, Tenant may credit the amounts due Tenant byfmm Landlord against any payment Illli becoming due under this Sublease or any other payment obligations under this Sublease. Further, in the event any repairs or construction by Landlord, whether under this provision or otherwise, results in all or part of the Premises being unavailable for Tenant's use or if Tenant's operations otherwise are adversely affected therebY, Tenant's Base Rent, Additional Rent and other charges shall be abated in the same proportion that the Premises are unavailable or Tenant's 14 operations are affected adversely until such time as Tenant is able to reopen such portions of the Premises for its operations or Landlord completes its repairs or construction. 6.2 Replacement Reserve. Cornmencing at such time as Landlord and Tenant shall mutually agree but in no event (unless otherwise agreed by Tenant) prior to January I, 2008 and in no event (unless otherwise agreed by Landlord) later than January 1, 2010, and continuing throughout the remainder of the Sublease Term, Tenant shall pay to Landlord, annually on or before March 31 of each calendar year during the Sublease Term, Tenant's Proportionate Share of the "Annual Replacement Reserve." The "Annual Replacement Reserve" is the amount reasonably required to be paid by Landlord and Tenant during any calendar year during the Sublease Term to cause to be accumulated sufficient funds to pay, when needed, Capital Expenditures relating to the following components of the Project: building foundations; exterior building surfaces; roof, roof membrane and roof covering; load bearing walls; other structural building components and systems; plumbing, heating, air conditioning, ventilating and electrical systems serving the Common Area or the Project as a whole and not merely either the Premises or Landlord's portions of the Project; and parking areas, landscaped areas and all driveways and walkways on the Land which have not been dedicated for public use pursuant to any plat or other instrument of dedication. Landlord, by notice to Tenant given on or before September 1 of any year prior to the year in which Tenant's Proportionate Share of Annual Replacement Reserve is to be paid by Tenant pursuant to this Section 6.2, shall propose the amount of and the Canital Rxne"ditures nronosed to he "aid from the Annual Replacement Reserve for the ensuing five (5) years, specifYing the components and method of calculation thereof. If Tenant disagrees with the same, the parties shall resolve the dispute in accordance with Article 15 below. Landlord and Tenant shall collaborate in reviewing annually whether the amount of the Annual Replacement Reserve should be adjusted. All amounts paid by Tenant to Landlord pursuant to this Section 6.2 shall be deposited by Landlord in a segregated, interest-earning account in a depository institution the accounts in which are federally insured. The Annual Replacement Reserve shall not include any amounts relating to systems or components of the Project which are unique and proprietary to a portion or portions of the Project that either are entirely within the Premises (for which Tenant shall be solely responsible), or entirely outside of both the Premises and the Common Area (for which Landlord shall be solely responsible). 7. MAINTENANCE OF COMMON AREAS. 7.1 Maintenance and Repair by Landlord. Landlord covenants and agrees that it shall maintain, or cause to be maintained, the Common Areas in an acceptable manner. All Cornmon Area Costs (as defmed in Section 4.2(b)) shall be based upon competitive charges for similar services and/or materials that are available in the general geographical area of the Project. 7.2 Failure to Maintain by Landlord. If Landlord fails to keep and preserve the Common Areas as set forth in Section 7.1 above,- and such failure continues for thirtY (30) 663330/10 15 ~after Tenant has given taLandlord notice of such failure ex cent that no such notice shall be reouired in the event of an emerlYencv, Tenant may, at its option, put or cause the same to be put in the condition and state of repair agreed upon, and in such case, Landlord shall reimburse Tenant the amounts incurred by Tenant in performing such repairs within thirty (30) days after delivery to Landlord of written statements and copies of invoices from Tenant's contractor(s) and/or vendor(s). In the event Landlord shall fail to so reimburse Tenant, Tenant may credit the amounts due Tenant by Landlord against any payment nrxt becoming due under this Sublease or any other payment obligations under this Sublease, 8. UTILITIES AND SERVICES. 8.1 Tenant's Obligation. Tenant shall pay before delinquency, at its sole cost and expense, all charges for water, gas, heat, electricity, power, telephone service, trash removal and sewer service charges attributable to the Premises, and all other services or utilities used in, upon, or about the Premises by Tenant or any of its subtenants, licensees, or concessionaires from the Delivery Date and throughout the Sublease Term. The trash enclosure/dumpster servinlY the Premises shall be in the location set forth on Exhibit A-3 and per the specifications of Exhibit B. 8.2 Landlord's Obligations. (a) Landlord agrees to shalLcause the necessary meters, mains, conduits, and other facilities to be provided and be of adequate capacity for Tenant's use to make water, sewer, gas, telephone and electricity available to the Premises and other occupied space in the Project and to make available to Tenant water, sewer, gas, telephone and electrical services prior to the Delivery Date, at Landlord's expense. (b) Landlord shall supply water and sewer services to Tenant at the Premises, Tenant shall reimburse Landlord Tenant's proportionate share based on Tenant's actllaLconsumption of such services montWy. Landlord shall install an individual meter, and Tenant will be billed on the basis of the water and sewer actuallv used by Tenant. at rates applicable to Landlord's other water and sewer service customers. 8.3 Interruptions. Landlord shall not be liable to Tenant in damages or otherwise if the utilities or services are interrupted or terminated because of necessary repairs, installations, improvements, or any cause beyond Landlord's reasonable control, nor shall any such interruption or termination relieve Tenant from the performance of any of its obligations hereunder, except that if Tenant is unable to operate within all or any portion of the Premises, there shall be an abatement of all Base Rent and Additional Rent hereunder during such time period. If the utilities or services are interrupted or terminated and not restored within thirty (30) days, Tenant may elect to terminate this Sublease by providing Landlord with written notice, and this Sublease shall terminate as of the date of such notice. 663330/10 16 9. ALTERATIONS. 9.1 Alterations by Tenant. Except for any nonstructural interior alteration which costs FIFTY THOUSAND DOLLARS ($50,000) or less, Tenant shall not make any alterations, additions or improvements in or to the Premises, including, but not limited to, penetration of the roof, without the prior written consent of Landlord, which consent shall not be unreasonably withheld or delayed. Any such alterations, additions, or improvements consented to by Landlord, including roof penetration, shall be made at Tenant's sole cost and expense. Tenant shall,;", provide its own trash container or containers for construction debris; promptly remove all construction and related debris from the Common Area; ami immediately following completion of construction, TeRaJlt sllall return the Common Area to the condition it was in immediately prior to constructiOIlj, and sflaH-repair and restore any portion of the Cornmon Area harmed as a result of the construction activities to the condition they were in immediately prior to construction. Tenant shall secure any and all governmental permits, approvals or authorizations required in connection with any such work and shall defend, indemnify and hold Landlord harmless from and against any and all liability, costs, damages (including any damage to the Premises, Common Area, or any other part of the Community CenterProiect), expenses (including reasonable attorneys' fees), and any and all liens resulting therefrom. Subject to Section 16.1, on the last day of the Sublease Term all alterations, additions, and improvements (and expressly including all light fixtures and floor coverings), except trade fixtures, appliances, and equipment which oodDe.s not become a part of the Premises, shall immediately become the property of Landlord. Landlord's review and/or approval of any request for alterations, additions, or improvements in or to the Premises, and/or the plans or specifications with respect thereto, shall create no responsibility or liability on the part of Landlord, nor shall such review or approval evidence or constitute a representation or warranty by Landlord with respect to the action or undertaking approved or the completeness, accuracy, design sufficiency, or compliance of such plans or specifications with laws, ordinances, rules, and/or regulations of any governmental agency or authority. Landlord understands, acknowledges and agrees that Tenant may elect to expand the Premises by building above and/or south of the original Premises, and Landlord agrees that it will not withhold or delay its consent to such improvements solely on the basis that Tenant is building improvements above and/or south of the original Premises. 10. LIENS AND ENCUMBRANCES. 10.1 Liens. Tenant shall keep the Premises and the Project free from any liens arising out of any work performed, materials furnished, or obligations incurred by Tenant. Tenant retains the right to contest any lien or encumbrance upon the Premises provided that Tenant complies with all statutory obligations required to contest such lien!r.! Landlord shall also keep the Premises and the Project free from any liens arising out of any work performed, materials furnished or obligations incurred by Landlord. 663330/10 17 10.2 Encumbrances. Tenant shall not, without the prior written consent of Landlord (which Landlord agrees not unreasonably to withhold or delay) cause or suffer to be placed, filed, or recorded against the title to the Premises or the Project, or any part thereof, any mortgage, deed of trust, security agreement, fInancing statement, or other encumbrance except for a Memorandum of this Sublease. 10.3 Prime Lease. Landlord covenants and agrees that, throughout the Sublease Term, provided Tenant is not in default under this Sublease, Landlord promptly will pay and perform all of Landlord's obligations under the Prime Lease and, unless Landlord causes the Prime Lease to terminate as a result of a "Non-appropriation" (as defmed in the Prime Lease), will extend the term of the Prime Lease in order that Tenant shall have the benefit of any and all extensions of the Sublease Term for which Tenant is eligible and shall exercise the option to purchase the Project pursuant to the terms of the Prime Lease in a timely manner. Landlord further agrees that, if Landlord fails timely to payor perform any such obligation under the Prime Lease, Tenant may, but shall not be obligated to, pay or perform the same and all amounts so expended by Tenant and any and all other costs incurred by Tenant as a result of such failure by Landlord shall be due and payable immediately upon demand by Tenant to Landlord, together with interest thereon at the rate applicable to delinquent amounts owing from Tenant, and if Landlord fails timely to reimburse such amounts, Tenant may apply one hundred twenty-five percent (125%) of the same against amounts next becoming due or then owing from Tenant to Landlord pursuant to this Sublease. In the event ofa "Non-annronriation" (as defined in the Prime Lease): anv Base Rent and Additional Rent becomimJ due durin!> anv calendar vear affected I1v the Non- annronriation shan he navahle onlv as nrovided in the Suhordination. Non-Disturhance and Attornment A!>reement of even date herewith bv and amon!> the Authoritv. Landlord and Tenant: and anv Additional Rent received bv Landlord durin!> anv calendar vear nrior to the first vear affected bv the Non-annronriation nromntlv shall be refunded bv I,andlord to Tenant to the extent that I,andlord has not annlied the same to nav the Real Rstate Taxes. Common Area Costs. Insurance Premiums or Canital Exnenditures for which such Additional Rent was collected. 11. ASSIGNMENT AND SUBLETTING. 11.1 Landlord's Consent Required. Tenant shall not ~assign, transfer, mortgage, pledge, hypothecate, or encumber this Sublease or any interest therein, nand/or sublet the whole or any part of the Premises (collectivelY-.Jm,"Assignment"), witeoutonlv in accordance with Section 5.5 above and onlv with the prior written consent of Landlord, which consent Landlord shall not be-unreasonably witllheldwithhold or delayefr.! In the event Landlord does not consent to an Assignment by Tenant, Landlord shall provide Tenant with a reasonably detailed written explanation as to the reasons for withholding such consent. Landlord's consent to such Assignment shall not, unless otherwise so specified, serve to release Tenant of all further liability under this Sublease. 12. INDEMNIFICATION. 12.1 Indemnification. Subject to the provision of Section 13.3 below, Tenant will save and hold Landlord and Landlord's officers, directors and/or partners harmless from and against any and all losses, damages, liability, or liabilities and expenses (including reasonable 663330/10 18 attorneys' fees) resulting from, claimed by or against, or incurred by Landlord, arising from any injury to any person, or loss of or damage to any property, caused by or resulting from any aegligencenep"lip"ent or willful acts or omis~ioIlS of act or omission bv Tenant or any officer, agent, contractor or employee of Tenant in or about the Premises. Subject to the provisions of Section 13.3 below, Landlord shall defend, indemnify and hold Tenant and Tenant's officers, directors and/or partners harmless from and against any and all losses, damages, liability or liabilities and expenses (including reasonable attorneys' fees) resulting from, claimed by or against, or incurred by Tenant, arising from any injury to any person, or loss of or damage to any property, caused by or resulting from any aegligencenep"lip"ent or willful acts or omissions of Landlord or any officer, agent, contractor or employee of Landlord in or about the Premises or the Project. 12.2 Concurrent Negligence. Notwithstanding the provisions of Section 12.1 above, in the event of the concurrent negligence or intentional misconduct of Tenant, its agents, employees, sublessees, or contractors on the one hand and that of Landlord, its partners, directors, officers, agents, employees or contractors on the other hand, which concurrent negligence or intentional misconduct results in injury or damage to persons or property and relates to the construction, alteration, repair, addition to, subtraction from, improvement to or maintenance of the Premises, the Common Areas or the Project, a party's (the "Indemnifying Party") obligation to indemnify the other as set forth in this Se6tienArticle 12d shall be limited to the extent of the Indemnifying Party's negligence and/or intentional misconduct, and that of its agents, employees, sublessees or contractors, including the Indemnifying Party's proportionate share of reasonable costs, attorneys' fees, and expenses incurred in connection with any claim, action or proceeding brought with respect to such injury or damage. 12.3 Survival. The obligations of Tenant and Landlord under this Article 12 arising by reason of any occurrence taking place during the Sublease Term shall survive the expiration or earlier termination of the Sublease Term. 13. INSURANCE. 13.1 Landlord's Insurance. Landlord will carry and maintain general liability and property insurance as set forth herein. Landlord agrees to carry during the Sublease Term commercial general liability insurance ("Landlord's Liability Insurance") with a combined single limit of not less than ONE MILLION DQLLARS ($1,000,000) per occurrence, insuring against any and all liability of Landlord with respect to the ownership, operation and/or use of the Project. Landlord also agrees to carry during the Sublease Term insurance covering the building of which the Premises are a part for the full replacement value thereof (exclusive of the cost of excavations, foundations and footings) as may be determined from time to time during the Sublease Term. providing protection against any peril generally included in the classification "all risk," covering fIre and extended coverage, vandalism and malicious mischief, sprinkler leakage and all other perils of direct physical loss or damage. insuring the improvements and betterments located in the Project, including the Premises and all appurtenances thereto (but excluding 663330/10 19 66333011 0 Tenant's personal property, trade fixtures and equipment) ("Landlord's Property Insurance"). Landlord shall also obtain and maintain rental interruption insurance (herein "Rental Interruption Insurance") covering a period not to exceed one (1) year. Said insurance policies shall be with an insurance company or companies with general policy holders' rating of not less than "A-Vill" as rated in the most current available Best's Kev Rating Guide and which are qualified to do business in the State of Minnesota. Landlord's Liability Insurance and Landlord's Property Insurance shall collectively be deemed ~dlord's Insurance Policie&~ Landlord shall, upon request, furnish tn..Tenant from time to time a certificate of sooh-Landlord's Insurance Policies. 13.2 Tenant's Insurance. Tenant shall, during the entire Sublease Term, keep in full force and effect a policy or policies of commercial general liability insurance and property damage insurance with respect to the Premises and Tenant's operations and those of any sublessee of Tenant in the Premises, in which the combined single limit of liability shall be not less than ONE MILLION DOLLARS ($1,000,000). Said policy shall name Landlord and Landlord's lender as additional insureds and contain a clause that the insurer may not cancel or change the insurance coverage limits without first giving Landlord thirty (30) days' prior written notice, except cancellation for nonpayment of premium, in which case only ten (10) days' prior written notice shall be required. Said insurance policy shall be with an insurance company or companies with general policy holders' rating of not less than "A-Vill" as rated in the most current available Best's Key Rating Guide and which are qualified to do business in the State of Minnesota 13.3 Waiver of Subrogation. Landlord and Tenant hereby mutually release each other from liability and waive all right of recovery against each other for any loss in or about the Premises, or the Project, as the case may be, from perils insured against under their respective fire or liability insurance contracts, including any all risk endorsements thereof, whether due to negligence or any other cause. Either Landlord or Tenant shall, at the request of the other party, execute and deliver to such requesting party a Waiverwaiver of Subrogationclaims and waiver ofslIbrol!ation in the form and content as--reasonably required by the requesting party's insurance carrier. To the extent Landlord or Tenant fails to maintain the insurance required under the terms of this Sublease, such failure shall be a defense to any claim asserted by Landlord or Tenant against the other by reason of any loss sustained by the claiming party, due to circumstances that would have been covered had such required insurance been maintained. 13.4 Certificate of Insurance. A certificate issued by the insurance carrier for each policy of insurance required to be maintained by either Landlord or Tenant under the provisions of this Sublease shall be delivered to the other party upon or before the delivery of the Premises to Tenant for any purpose, and thereafter annually, upon renewal at either party's request. Each of said certificates of insurance and each such policy of insurance required to be maintained by either party hereunder shall expressly evidence insurance coverage as required by this Sublease. Any insurance required by this Sublease may be provided as part of Tenant's blanket insurance policy. Tenant may self-insure all plate glass on the Premises. In the event insurance carried by Landlord covers the 20 Premises and other property and duplicates insurance already carried by Tenant, or a particular tenant's use increases the premiums to be paid by Landlord, Landlord shall reduce the total premiums by such an additional amount prior to allocating Tenant's prepertienate sharePronortionate Share of slIch nremillms. 14. DEFAULT BY TENANT. 14.1 Events of Default. The following events shall be deemed events of default by Tenant under this Sublease if not cured within the applicable period specified in Section 14.2: (a) Part or all of the Base Rent hereby required is not paid within 10 days of when due, or (b) Tenant becomes insolvent or commits an act of bankruptcy or becomes bankrupt or takes the benefit of any statute that may be in force for bankrupt or insolvent debtors or becomes involved in voluntary or involuntary winding up proceedings or if a receiver shall be appointed for the business, property, affairs or revenues of Tenant, or (c) Tenant moves or commences, attempts or threatens to move its goods, chattels and equipment out of the Premises or ceases to conduct its operations from the Premises, or (d) Tenant fails to observe, perform and keep each and every of the covenants, agreements, provisions, stipulations and conditions herein contained to be observed, performed and kept by Tenant (other than payment of Rent). 14.2 Period of Cure. Any shorter period for cure provided by law notwithstanding, and in lieu thereof, Tenant may cure any default under Section 14.1(c) at any time within five (5) days after written notice of default is received by Tenant from Landlord; and Tenant may cure any default under Section 14.l(d) above, within thirty (30) days after written notice of default is received by Tenant from Landlord, provided that if such non- monetary default is curable but is of such a nature that the cure cannot be completed within thirty (30) days, Tenant shall be allowed to cure the default if Tenant promptly commences the cure upon receipt of the notice and diligently prosecutes the same to completion as promptly as reasonably possible thereafter. In the event of any involuntary proceeding referred to in Section 14.1 (b), the commencement of such involuntary proceeding shall not be an event of default unless such proceeding is not dismissed or otherwise discharged within sixty (60) days after the commencement thereof. 14.3 Landlord's Notice of Default. Landlord's notice of default may be accomplished by, and shall not be in addition to, any notice otherwise required by law. 663330/10 21 663330/10 14.4 "Remedies Upon Default. Upon the occurrence of any event of default by Tenant, Landlord shall have, in addition to any other remedies available to Landlord under this Sublease or at law or in equity, the option to pursue anyone or more of the following remedies (each and all of which shall be cumulative and non-exclusive) without any notice or demand whatsoever: (a) Terminate this Sublease, in which event Tenant shall immediately surrender the Premises to Landlord, and if Tenant fails to do so, Landlord may, without prejudice to any other remedy which it may have for possession or arrearages in rent, and as allowable by law, enter upon and take possession of the Premises and expel or remove Tenant and any other person who may be occupying the Premises or any part thereof. Tenant hereby waives any rights it may have to make any claim or assess any damages against Landlord for such entry and/or expulsion and Landlord may recover from Tenant the following: (i) Any unpaid Rent which has been earned at the time of such termination; plus (ii) The amount of any unpaid Rent which would have been earned after termination until the time of award; plus (iii) The amount of any unpaid Rent for the balance of the Sublease Term after the time of award; plus (iv) Any other amount necessary to compensate Landlord for all the detriment proximately caused by Tenant's failure to perform its obligations under this Sublease or which in the ordinary course of things would be likely to result therefrom, specifically including but not limited to brokerage commissions, advertising expenses and legal fees incurred, expenses of remodeling the Premises or any portion thereof for a new tenant, whether for the same or a different use, and any special concessions made to obtain a new tenant; and (v) At Landlord's election, such other amounts in addition to or in lieu of the foregoing as may be permitted from time to time by applicable law. (b) The term "Rent" as used in this Section 14.4W shall be deemed to be and to mean all sums of every nature required to be paid by Tenant pursuant to the terms of this Sublease, whether to Landlord or to others. (c) If Landlord does not elect to terminate this Sublease on account of any default by Tenant, Landlord may, from time to time, without terminating this Sublease, enforce all of its rights and remedies under this Sublease, including the right to recover all Rent as it becomes due. 22 15. DISPUTE RESOLUTION. Landlord and Tenant shall in good faith attempt to settle any dispute arising under this Sublease. In the event that Landlord and Tenant cannot resolve a dispute, the matter shall be submitted to a Dispute Resolution Committee (hereinafter ('DRC") under the terms of this Articled.s.. The purpose of the DRC shall be to resolve any dispute arising under the terms of this Sublease, unless specifically excepted elsewhere, as expeditiously as possible so as not to impair duties, benefits and obligations arising from the terms of this Sublease. The DRC shall consist of three members. Landlord and Tenant shall each appoint one member. These two members, after consultation with the party who appointed them, shall together select the third member. Members shall be appointed each year and in the event anyone member resigns or is otherwise unavailable, the party or the members who appointed such member shall appoint a replacement member. Either party may, by written notice to the other and to the DRC, submit a dispute to the DRC. The DRC shall convene within five business days of notice, or as soon as possible. All proceedings before the DRC shall be informal. AE.a.cl1 party will select a person or persons to present tl1eir respective cascsits case to the DRC. Established legal procedure and evidentiary rules may be used as a guide in conducting the proceeding, Hawever,.dmt formal rules of evidence shall not apply to the proceeding. The proceeding shall not be open to the public. Landlord and Tenant shall have the right of discovery regarding any matter, not privileged by law, which is relevant to a dispute referred to the DRC. The methods of discovery shall include all recognized methods of discovery for civil court actions. Disagreements between Landlord and Tenant regarding the nature or extent of discovery shall be submitted to the DRC pursuant to this Article. The DRC shall determine the extent to which the parties shall proceed with carrying out the provisions of this Sublease during the pendency of the dispute resolution. The DRC shall render a decision upon conclusion of the proceeding as expeditiously as possible. The decision shall be in writing. The DRC shall provide reasons for the decision in writing. In its decision, the DRC shall decide the extent to which each of the parties shall bear the reasonable cost of resolving the dispute. The decision shall be final and binding upon the parties, if. in the opinion of the DRC, the total monetary impact of the decision upon either party does not exceed $25,000. In the event the DRC decides that the total monetary impact of its decision upon any party equals or exceeds that amount, the DRC's decision ~ be appealableannealed by either party to the District Court of Anoka County or Federal District Court of the State of Minnesota per applicable law. 663330/10 23 In the event the DRC is unable to reach a resolution of a dispute within sixty days of submittal, either party may commence legal action in State or Federal District Court in Minnesota and the authority of the DRC to render a decision shall terminate. 16. DAMAGE BY FIRE OR OTHER CASUALTY 16.1. Limited Damage to Premises. If all or part of the Premises are rendered untenantable by damage from fIre or other casualty which, in the reasonable opinion of an architect selected by Landlord and approved by Tenant, can be substantially repaired under applicable laws and governmental regulations within 120 days from the date of such casualty (employing normal construction methods without overtime or other premium), Landlord shall forthwith at its own expense repair such damage, including damage to equipment, furniture, trade fIxtures and other chattels owned by Landlord, but excluding damage to improvements, furniture, chattels or trade fixtures owned by Tenant, which shall be repaired forthwith by Tenant at its own expense. 16.2. Major Damage to Premises. If all or part of the Premises are rendered untenantable by damage from fIre or other casualty which, in the reasonable opinion of an architect acceptable to Landlord and Tenant, cannot be substantially repaired under applicable laws and governmental regulations within 120 days from the date of such casualty (employing normal construction methods without overtime or other premium), then either Landlord or Tenant may elect to terminate this Sublease as of the date of such casualty by written notice delivered to the other not more than ten (10) days after receipt of such architect's opinion, failing which Landlord shall forthwith at its own expense repair such damage other than damage to improvements, furniture, chattels or trade fIxtures, which shall be repaired forthwith by Tenant at its own expense. 16.3. Abatement. If Landlord is required to repair damage to all or part of the Premises under Section 16.1 or 16.2, theBase Rent and Additional Rent payable by Tenant herelHlder under thi~ Sublease shall be proportionately reduced, to the extent that the Premises are thereby rendered untenantable, from the date of such casualty until five (5) days after completion by Landlord of the repairs to the Premises (or the part thereof rendered untenantable) or until Tenant again uses the Premises (or the part thereof rendered untenantable) in its business, whichever fIrst occurs. 16.4. Major Damage to Building,Imnrovement~. If all or a substantial part (whether or not including the Premises) of the BlIildiH[lmnrovements is rendered untenantable by damage from flIe or other casualty to such a material extent that in the reasonable opinion of Landlord the Buildin[Imnrovements must be totally or partially demolished, whether or not to be reconstructed in whole or in part, Landlord may elect to terminate this Sublease as of the date of such casualty (or on the date of notice if the Premises are unaffected by such casualty) by written notice delivered to Tenant not more than sixty (60) days after the date of such casualty. 663330/10 24 16.5. Limitation on Landlord's Liability. Except as specifically provided in this Article 16, there shall be no reduction of Base Rent or Additional Rent. and Landlord shall have no liability to Tenant by reason of any injury to or interference with Tenant's operations or property arising from fIre or other casualty, howsoever caused, or from the making of any repairs resulting therefrom in or to any portion of the BuildiRg-Imnrovements or the Premises. Notwithstanding anything contained herein, neither Base Rent nor Additional Rent payable by Tenant hereunder shall net-be abated if the damage is caused by any negligence of Tenant, its agents, servants or employees. 17. SURRENDER OF PREMISES. 17.1 Surrender of Possession. On the last day of the Sublease Term, or on the sooner termination thereof: Tenant shall peaceably surrender the Premises in good condition and repair, ordinary wear, tear and casualty excepted, consistent with Tenant's duty to make repairs as herein provided; Tenant shall, at its sole cost and expense, remove all merchandise, trade fIxtures and equipment from the Premises, and all property not removed shall be deemed abandoned, all modifications, improvements, alterations, additions and fixtures, other than Tenant's trade fIxtures and equipment, which have been made or installed by either Landlord or Tenant upon the Premises shall remain the property of Landlord and shall be surrendered with the Premises as part thereof; and Tenant shall promptly surrender all keys to the Premises to Landlord at the place then fixed for the payment of Rent and shall inform Landlord of combinations to any vaults, locks, and safes left on the Premises. 17.2 Holding Over. In the event Tenant remains in possession of the Premises after expiration of the Sublease Term, and without the execution of a new or amended lease or sublease, Tenant shall be deemed to be occupying the Premises as a tenant from month- to-month subject to all the provisions, conditions; and obligations of this Sublease insofar as the same can be applicable to a month-to-month tenancy, except that Base Rent shall be escalated to one hundred twenty-five percent (125%) of the Base Rent payable by Tenant immediately prior to the expiration of the Sublease Term. 18. RULES AND REGULATIONS. 18.1 Common Area. Landlord and Tenant may from time to time adopt reasonable and nondiscriminatory rules and regulations governing the Common Area. Any and all rules and regulations shall be consistent with the terms of this Sublease, and the terms of this Sublease will control unless otherwise agreed to in lLwriting signed by Landlord and Tenant. 19. QUIET ENJOYMENT. 19.1 Landlord's Covenant. Tenant, upon fully complying with and promptly performing all of the terms, covenants, and conditions of this Sublease on its part to be performed, and upon the prompt and timely. payment of all sums due hereunder, shall 663330/10 25 have and quietly enjoy the Premises and enJoy all rights herein granted without interference throughout the Sublease Term. 20. AUTHORITY OF PARTIES. 20.1 Corporate Authority. Each individual executing this Sublease on behalf of a corporation represents and warrants that he/she is duly authorized to execute and deliver this Sublease on behalf of said corporation in accordance with a duly adopted resolution of the board of directors of said corporation,;" authorizing and consenting to this Sublease; authorizing the specific officers signing this Sublease to execute, acknowledge, and deliver the same without the consent of any other officer or officers; resolving that such action and execution is in accordance with the bylaws of said corporation; and resolving that this Sublease is binding upon said corporation in accordance with its terms. 21. SIGNS. 21.1 General. Except for Tenant's signage originally constructed by Landlord as part of Landlord's Work, Tenant shall not place or suffer to be placed on the exterior walls or the roof of the Project any sign, awning, canopy, marquee, advertising matter, decoration, letter, or other thing of any kind without Landlord's prior consent, which shall not be unreasonably withheld or delayed. 22. CONCESSION AND VENDING SALES. 22.1 General. Landlord or its assigns shall have the right to operate the concession area shown on Exhibit A-2 attached hereto. All costs for construction and equipment for said concession area., shall be included in the plans and specifications attached hereto as Exhibit B. 22.2 Operation of Concession~ Area Landlord agrees that it will use its best efforts to operate saffithe concession stan4-a.rea..in a manner using best business practices. Landlord and Tenant agree that all net profits or losses from the concession area operations shall be divided according to Tenant's and Landlord's proportionate shar-0sPronortionate Shares as described in Section 1.3. Landlord and Tenant shall conduct a review, after the first two years of operation, of the concession area and its profit and loss experience, in order to refme marketing strategy, pursue operating efficiency and optimize revenue generation by meeting customer expectations and minimizing food service delivery costs. 22.3 Revenues and Expenses. Landlord shall at the end of each calendar month submit to Tenant a reasonably detailed statement indicating the concession area's monthly revenues and expenses and Tenant's Proportionate Share of said profits or losses. Tenant shall pay to Landlord within thirty (30) days after receipt of such statement Tenant's s!larePronortionate Share of any losses. Landlord shall pay to Tenant at the time of providing the monthly statement, Tenant's s!larePronortionate Share of any profits. 663330/10 26 22.4 Audit. Tenant shall have the right to audit the books and records of the concession area in the same manner as provided for Common Area Costs herein. 22.5 Vendin!' Machine Sales Landlord and Tenant understand acknowled!'e and a!'ree that the nresence of vendin!' machines at the Proiect mav diminish revenues from the concession area Accordin!'lv Landlord and Tenant a!'ree that: (a) thev shall share in the same manner as revenues and exnenses of the concession area are shared. all revenue and exnenses of vendin!' machines in the Common Area. and iointlv shall a!'ree from time to time on the number and location of. identitv of vendors for and nroducts offered from all vendin!' machines in the Common Area: (b) no vendin!' machine for food or bevera!'e items shall be located in anv nart of the Proiect. and no sale of food or bevera!'es. other than from the concession area and the Common Area. shall be nermitted in or on the Proiect. without the mutual a!'reement of both Landlord and Tenant as to the number and location of. identitv of vendors for and nroducts offered from such vendin!' machines: and (c) the revenues and exnen~e~ of vendinp machine~ nermitted in the Proiect which are not located in the Common Area shall be and remain the nronertv of Tenant (if such machines are located in the Premises) or Landlord (if such machines are located neither in the Premises nor in the Common ~ 23. HAZARDOUS SUBSTANCES. 23.1 Presence and Use of Hazardous Substances. Neither Tenant nor Tenant's agents or contractors shall; keep on or around the Premises, the Common Areas or the Project for use, handling, transport, disposal, treatment, generation, storage, or sale, any of the following (collectivelv "Ha7j1rdous Substances"): hazardous materials, hazardous substances, toxic wastes, toxic substances, pollutants, petroleum products, underground tanks, oils, pollution, asbestos, PCB's, hazardous materials; or contaminants, as those terms are commonly used or asare defined by federal, state; and/or local law or regulation related to protection of health or the environment, including, but not limited to, the Resource Conservation and Recovery Act (RCRA11 (42 U.S.C. ~6901, et. seq.); the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA11 (42 U.S.C. ~9601, et. seq.); the Toxic Substances Control Act.: (15 U.S.C. ~2601, et. seq.); the Clean Water Act. (33 U.S.C. ~1251, et. seq.); and/or by any rules and regulations promulgated thereunder (eolleetively referred to as "HEl2afaollS Substances"),;, and/or is subject to regulation by any federal, state; or local law, regulation, statute, ordinance; or management plan. Notwithstanding the foregoing, Landlord understands, acknowledges and agrees that Tenant, in the course of its normal operations, uses certain Hazardous Substances and that Tenant shall be entitled to use such Hazardous Substances in the Premises throughout the Sublease Term provided such use is in accordance with all applicable laws, rules and regulations relating to the storage, use and disposal of Hazardous Substances. Tenant, promptly upon request by Landlord, shall notify Landlord in writing of the name and quantity of Hazardous Substances being used and/or stored in the Premises by Tenant. 23.2 Clean-Up Costs, Default, and Indemnification. (a) Tenant shall be liable to Landlord for any and all clean-up costs and any and all other charges, fees; or penalties (civil and criminal) imposed by any governmental authority with respect to Tenant's use, transportation, generation, 66333011 0 27 storage, and/or sale of Hazardous Substances ill or about the Premises, the Common Areas or the Project. (b) Tenant shall defend, indemnify, and hold Landlord harmless from and against any and all costs, fees, penalties, and charges assessed against, incurred by, or imposed upon Landlord (as well as Landlord's reasonable attorneys' and consultants' fees and costs) as a result of Tenant's use, transportation, generation, storage, and/or sale of Hazardous Substances. (c) Upon Tenant's default under this Article 23, in addition to the rights and remedies set forth elsewhere in this Sublease, Landlord shall be entitled to the following rights and remedies: (i) At Landlord's option, to terminate this Sublease immediately; and (ii) To recover any and all damages associated with the default, including, but not limited to, clean-up costs and charges, civil and criminal penalties and fees, loss of business and sales by Landlord and all damages and claims asserted by third parties, and Landlord's reasonable attorneys' and consultants' fees and costs. 23.3 Survival. The provisions of this Article 23 shall survive the expiration or earlier termination of this Sublease. 24. ADDITIONAL PROVISIONS. 24.1 Successors or Assigns. All terms, conditions, covenants and agreements of this Sublease shall extend to and be binding upon Landlord, Tenant, and their respective heirs, administrators, executors, successors, subtenants, sublessees, concessionaires, assigns, and marital communities, if any, and upon any person or person coming into ownership or possession of any interest in the Premises, by operation of law or otherwise. 24.2 Partial Invalidity. If any term, covenant, or condition of this Sublease or the application thereof to any person or circumstance is, to any extent, invalid or unenforceable, the remainder of this Sublease, or the application of such term, covenant, or condition to persons or circumstances other than those as to which it is held invalid or unenforceable, shall not be affected thereby and each term, covenant, and condition of this Sublease shall be valid and be el1.foreeenforceabJe to the fullest extent permitted by law. 24.3 Recording. Tenant may record a Memorandum of this Sublease. Tenant will pay all recording fees, costs, taxes, and other expenses for the recording. Landlord shall execute such Memorandum of Sublease within ten (10) days after written request by Tenant. 663330/1 0 28 24.4 Notices. Any notice required in accordance with any of the provisions herein, or desired to be given hereunder, if to Landlord shall be delivered personally, or by express courier, or if mailed, then mailed by certified mail, return receipt requested, and addressed to the address of Landlord a--as.set forth in Section 1. I (a), or at such other place as Landlord may in writing from time to time direct to Tenant; and if to Tenant shall be delivered personally, or by express courier, or if mailed, then mailed by certified mail, return receipt requested, and addressed to Tenant as set forth in Section 1. 1 (b) or at such other place as Tenant may in writing from time to time direct to Landlord. Notices shall be deemed given when delivered, if delivered personally or by express courier, and upon receipt or rejection if sent by the United States mail as set forth above. All notices shall he in writin!!. 24.5 Waiver. The waiver by Landlord or Tenant of any term, covenant; or condition herein contained shall not be deemed to be a waiver of such term, covenant; or condition or any subsequent breach of the same or any other term, covenant; or condition herein contained. The subsequent acceptance of Base Rent, Additional Rent; or any other oosts sum..hereunder by Landlord shall not be deemed to be a waiver of any preceding default by Tenant of any term, covenant; or condition of this Sublease, other than the failure ~ Tenant to pay the particular sum so accepted, regardless of Landlord's knowledge of such preceding default at the time of the acceptance of such sum. 24.6 Marginal Headings. The marginal headings and titles to the articles, sections and subsections of this Sublease are not a part of this Sublease and shall have no effect upon the construction or interpretation of any part hereof. 24.7 Time. Time is of the essence in regard to this Sublease and each and all of its provisions in which performance is a factor. 24.8 Late Charges. Tenant hereby acknowledges that late payment by Tenant to Landlord inof Base Rent or other sums due hereunder will cause Landlord to incur costs not contemplated by this Sublease, the exact amount of which will be extremely difficult to ascertain. Such costs include, but are not limited to, processing and accounting charges and late charges which may be imposed upon Landlord by the terms of any mortgage covering the Premises or the Project. Accordingly, if any installment of Base Rent, Additional Rent; or any other costs due from Tenant shall not be received by Landlord or Landlord's designee on or before ten (10) days after the date such sum is due as set forth in Article 4 above, then Tenant shall pay to Landlord a late charge equal to five percent (5%) of the amount past due, but in no event more than the legal maximum on such past due amount. Any such late charges shall be billed by Landlord to Tenant on the next installment of ~Rent due under this Sublease. Acceptance of such late charges by Landlord shall in no event constitute a waiver of Tenant's default with respect to such overdue amount, nor prevent Landlord from exercising any of the other rights and remedies granted hereunder. Any such late charge not billed to Tenant within ninety (90) days of any late payment shall be deemed waived by Landlord. 66333011 0 29 663330/10 24.9 Choice of Law. This Sublease shall be governed by the laws of the State of Minnesota. 24.10 Legal Expenses. If either party is required to bring or maintain any action (including assertion of any counterclaim, cross-claim; or claim in a proceeding in bankruptcy, receivership, or any other proceeding instituted by a party hereto or by others), or otherwise refers this Sublease to an attorney for the enforcement of any of the covenants, terms, or conditions of this Sublease, the prevailing party in such action shall, in addition to all other payments required herein, receive from the other all the costs incurred by the prevailing party at and in preparation for arbitration, trial. appeal, review; and proceedings in bankruptcy court, including; but not limited to, matters unique to bankruptcy, including, but not limited to, Sl100 00StS and reasonable attorneys' fees. 24.11 Tenant and Tenant's Employee Parking. Tenant and Tenant's agents and employees shall park in those areas within the Project as are reasonably designated by Landlord or Landlord's agents. 24.12 Force Majeure. In the event Landlord or Tenant is prevented, delayed, or stopped from performing any act, undertaking, or obligation under this Sublease by reason of an "event of force Majellfemaieure," including excessive adverse weather, strikes, lockouts, labor disputes, failure of power, acts of public enemies of this state or the United States of America, riots, insurrection, war, civil commotion, inability to obtain labor or materials, and/or any other cause (except fmancial) beyond the reasonable control of the party whose performance is so prevented, delayed, or stopped, then the time for that party's performance shall be extended one (1) day for each day's prevention, delay or stoppage by reason of such event of force Majcure,maiellre 24.13 Prior Agreements. THIS SUBLEASE CONTAINS TIIE ENTIRE AGREEMENT OF TIIE PARTIES HERETO AND ANY AND ALL ORAL AND WRITTEN AGREEMENTS, UNDERSTANDINGS, REPRESENTATIONS, WARRANTIES, PROMISES, AND STATEMENTS OF THE PARTIES HERETO AND THEIR RESPECTIVE OFFICERS, DIRECTORS, PARTNERS, AGENTS AND BROKERS WITH RESPECT TO THE SUBJECT MATTER OF THIS SUBLEASE, AND ANY MATTER COVERED OR MENTIONED IN THIS SUBLEASE. SHALL BE MERGED IN THIS SUBLEASE AND NO SUCH PRIOR ORAL OR WRITTEN AGREEMENT, UNDERSTANDING, REPRESENTATION, WARRANTY, PROMISE OR STATEMENT SHALL BE EFFECTIVE OR BINDING FOR ANY REASON OR PURPOSE UNLESS SPECIFICALLY SET FORTH IN THIS SUBLEASE. NO PROVISION OF THIS SUBLEASE MAYBE AMENDED OR ADDED TO EXCEPT BY AN AGREEMENT IN WRITING SIGNED BY TIIE PARTIES HERETO OR TIIEIR RESPECTIVE SUCCESSORS IN INTEREST. THIS SUBLEASE SHALL NOT BE EFFECTIVE OR BINDING ON ANY PARTY UNTIL FULLY EXECUTED BY BOTH PARTIES HERETO. 30 24.14 Acceptance. The submission of this Sublease to Tenant does not constitute an offer to lease. This Sublease shall become effective only upon the execution and delivery thereof by both Landlord and Tenant. 24.15 Consent. Except where otherwise expressly provided for in this Sublease, any consent or approval required under this Sublease may not be unreasonably withheld or delayed. 24.16 Exel\15ivity, Lafldlord covemmts and agrees that, threughol:lt the SubleaGe Term, LalIdlord shall net COll5truct ilfIY facilities or impre'iements iR addition te the Projeet er pre vide any recreatienal programs or services which may prevent, interfere with or CallGe a decrease in the demand for the programs lIIId services to be provided by Tenant in the Premises; previded, however, that nOtfling in this Seetion ::! U 6 shall preelude Lafldlord ffom o'Nning, maintaining, repairing and replaeing any sueR facilities owned by LaHdlerd on the date of tflis Sublease, nor ffiJm eontinuing te epcrate ar previde any pregrarns ar serviees so operated er pm'lided by Landlefd en the date of this SubleaseCooneration Throu!'hout the Suhlease Term. Tenant nlans to offer from the Premises nro!'rams and services includin!' hut not limited to aOllstic nroJTramminp" (includinp" without limitation swimminp le~~ons and safetv certifications). child care nrovrams for Tenant's memhers ancl other narticinants in Tenant's Drop-rams. fitness center traininp'. strenJTth traininp". vova. and aerobic exercise Drop-rams I~andlord shall not nrovide nrop"rams or services to residents of the Citv of Andover Minnesota ("Residents") which comnete with the core Drop-rams and services nrovided hv Tenant (rom the Premises so lonJJ as Tenant is meetin!' the demand and needs of Residents for such nro!'rams and services l,andlord and Tenant a!'ree. throu!'hout the Suhlease Term to work coonerativelv to satisfv the recreational and fitness nroP'ramminJJ needs of Residents without adverseJv affectinp' the demand (or Tenant's nrOfJrams and services offered from the Premises Landlord a!'rees that it will nrovide to Tenant the onnortunitv to exnand the size or scone of Tenant's nro!'rams and/or services to meet the needs of Residents. hut if Tenant does not satisfv sllch needs of Residents within a reasonahle neriod of time Landlord reserves the ri!'ht to satisfv such needs itself. to the extent that Landlord deems it annronriate and in the hest interests of Residents for Landlord to do so. 2417 Residents Benefits Unless and until otherwise a!'reed hv Landlord. Tenant shall nrovide to Residents the henefits relatin!' to the Premises descrihed in this Section. throu!'h the thirtieth (30th) anniversarv of the Rent Commencement Date Tenant shall he entitled to renllire nroof of residence in the City of Andover to determine entitlement to these Resident henefits The henefits nrovided to Residents durin!' that neriod shall he' (a) a one-time waiver of IIn to $79 00 of Tenant's ioiner's fee (which currentlv is $79.00): (h) neriodic (8-12 times ner vear. once durin!' a calendar month) familv events for Residents scheduled hv Tenant and for onlv a nominalllsa!'e fee' and (c) four (4) !'lIest "asses ner Resident household ner vear IN WITNESS WHEREOF, the parties hereto have executed this instrument as of the date and year set forth below. LANDLORD TENANT By: Its: Mayor THE YOUNG MEN'S CHRISTIAN ASSQCIATION OF METRQPOLITAN MINNEAPOLIS CITY OF ANDOVER. MINNESOTA By: Its: 663330/1 0 31 EXHIBIT C DESCRIPTION OF LANDLORD'S WORK Landlord shall be obligated to construct everything as shown in the Plans and Specifications attached in Exhibit B hereto finished and ready for occupancy by Tenant. Tenant shall be responsible for providing all personal property on the Premises in such a manner and quantity as to allow the operation of a YMCA facility within the Premises. 663330/10 36 SCHEDULE 4.1 BASE RENT PAYMENTS Due Date Amount 663330/10 38 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 ~ Jim Dickinson, Finance Directo , 2004 Council Meeting FROM: SUBJECT: Supplemental Agenda Items for DATE: May 4, 2004 The City Council is requested to review the supplemental material for the following Agenda Items: Accept Additional Information under Discussion Items Item #11. YMCA Lease Agreement-Additional Information-Subordination, Non-Disturbance and Attornment Agreement (Supplemental) - Administration Item #13. Consider Residential Sketch PlanlMiller's Woods (Supplemental) - Planning Accept Additional Item under Staff Items Item 18 a. Participation in Anoka County CDBG Requalification (Supplemental) - Planning Respectfully submitted, Jim Dickinson Finance Director @ 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, Finance Director SUBJECT: YMCA Lease Agreement - Additional Information - Subordination, Non- Disturbance and Attornment Agreement DATE: May 4, 2004 Section 10.3 of the YMCA Sublease Agreement references a Subordination, Non-Disturbance and Attornment Agreement the Council is requested to approve along with the sublease agreement. The City Attorney and myself will provide a brief presentation of the attached document and will stand for questions. --- Attachment SUBORDINATION, NON-DISTURBANCE AND ATTORNMENT AGREEMENT This Subordination, Non-Disturbance and Attornment Agreement (this "Agreement") is made as of May 1,2004, by and among City of Andover, Minnesota (the "City"), a Minnesota municipal corporation and political subdivision; Economic Development Authority of the City of Andover, Minnesota ("EDA"), a public body corporate and politic; and The Young Men's Christian Association of Metropolitan Minneapolis (the "YMCA"), a Minnesota corporation; and is based on the following facts: A. The City owns real property situated in Anoka County, Minnesota, legally described on Exhibit "A" attached hereto and made a part hereof by reference (the "Land"). B. Pursuant to a Ground Lease between the City, as Landlord, and EDA, as Tenant, dated as of May 1,2004 (as the same may be amended from time to time, the "Ground Lease"), the City has leased the Land to EDA and EDA has leased the Land from the City, in order that EDA may construct on the Land a building and related improvements to serve as a community center (the "Project"). C. The Ground Lease was filed for record in the office of the County Recorder in and for Anoka County, Minnesota on May _, 2004 and recorded as Document No. D. In order to finance the costs of the Project, EDA is issuing $19,580,000 Economic Development Authority of the City of Andover, Minnesota Public Facility Lease Revenue Bonds, Series 2004 (City of Andover Community Center) (the "Bonds"), pursuant to a Mortgage and Security Agreement and Indenture of Trust, dated as of May 1,2004 (as the same may be amended or supplemented from time to time, the "Indenture") between EDA and u.s. Bank National Association, as trustee (together with its successor(s) in trust under the Indenture, the "Trustee"). E. Pursuant to a Lease Agreement between EDA, as Landlord, and the City, as Tenant, dated as of May 1,2004 (as the same may be amended from time to time, the "Prime Lease"), EDA has agreed to lease the Land and the Project to the City. 667660/5 F. A Memorandum of the Prime Lease was filed for record in the office of said County Recorder on May _, 2004 and recorded as Document No. G. Pursuant to a Sublease Agreement between the City, as Landlord, and the YMCA, as Tenant, dated as of May 1,2004 (as the same may be amended from time to time, the "Sublease"), the City has agreed to sublease to the YMCA, and the YMCA has agreed to sublease from the City, a portion of the Land and the Project as specified in the Sublease. H. A Memorandum ofthe Sublease was filed for record in the office of said County Recorder on May --' 2004 and recorded as Document No. I. The YMCA has requested, as a condition to its execution and delivery ofthe Sublease, and the City and EDA have agreed, that the City and EDA execute and deliver this Agreement to the YMCA. NOW, THEREFORE, in consideration of the facts stated above, the mutual covenants and agreements set forth below, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the City, EDA and the YMCA, the parties hereby agree as follows: I. Recitals Incoroorated. The facts stated above are hereby incorporated into this Agreement and made a part of this Agreement by reference. 2. Subordination of Sublease. The YMCA hereby agrees that its rights and interest in the Land and the Project as Tenant under the Sublease are and shall be junior and subordinate to the rights of the City as fee owner of the Land and Landlord under the Ground Lease, to the rights of ED A as Landlord under the Prime Lease, and to the rights of the Trustee under the Indenture, except as otherwise provided in this Agreement. 3. Notices and Opportunity to Cure. The City, as Landlord under the Ground Lease, and EDA, as Landlord under the Prime Lease, each hereby agrees to provide to the YMCA, in the manner provided for notices to be given to the YMCA pursuant to the Sublease, a copy of any and all notices of breach or default which are given pursuant to the Ground Lease or the Prime Lease, as the case may be, and notice of any Non-appropriation under the Prime Lease. The City hereby agrees that the YMCA shall have the right, but not the obligation, to cure any breach or default by EDA under the terms and conditions of the Ground Lease, and EDA hereby agrees that the YMCA shall have the right, but not the obligation, to cure any breach or default by the City under the terms and conditions of the Prime Lease, within the same period of time after such notice is given to the YMCA as is permitted to EDA as tenant under the Ground Lease or to the City as tenant under the Prime Lease, as the case may be. EDA agrees that, so long as the YMCA is not in breach or default under the Sublease, EDA promptly will pay and perform all of its obligations under the Ground Lease, and the City agrees that, so long as the YMCA is not in breach or default under the Sublease, the City promptly will pay and perform all of its obligations under the Prime Lease. 667660/5 2 4. Prime Lease Issues. Pursuant to the Prime Lease, the City has the right and option to purchase the Project from EDA, and the City also has the right and option to terminate the Prime Lease in the event of a "Non-appropriation" (as defined in the Prime Lease). In the event of a "Non-appropriation" or in the event that the City defaults under the Prime Lease such that EDA or the Trustee terminates the Prime Lease or terminates the City's right to possession of the Land and the Project pursuant to the Prime Lease, EDA, the Trustee and the YMCA shall have the following rights and obligations. (a) Initial Notice. In the event that the City has defaulted in the terms of the Prime Lease and EDA or the Trustee has terminated the Prime Lease or the City's rights to possession pursuant to the Prime Lease, or in the event of a "Non-appropriation," EDA or the Trustee shall give notice (the "Initial Notice") to the YMCA of such event, specifying the effective date on which the Prime Lease or the City's possessory rights thereunder were terminated or the effective date of the Non-appropriation. (b) Affirmation of Sublease. EDA may elect, by notice to the YMCA (the "Affirmation Notice"), given not later than ninety (90) days after the date of the Initial Notice, to affirm the Sublease, in which event EDA and the YMCA shall be bound by all of the terms and conditions of the Sublease with the same effect as ifEDA had been the original Landlord under the Sublease, and the YMCA will acknowledge, recognize and attorn to EDA, which attornment automatically shall be effective immediately upon timely Affirmation Notice from EDA to the YMCA, without the necessity of the execution of any further document on the part of the City, EDA, the Trustee, the YMCA or any other party. However, upon the request of either EDA, the Trustee or the YMCA, the other agrees that it promptly will execute and deliver a writing confirming and setting forth the YMCA's attornment and the survival or revival of the Sublease. (c) Termination of Sublease. IfEDA does not timely give the Affirmation Notice, the YMCA shall be entitled, by notice (the "Termination Notice") to EDA given within thirty (30) days after the last day on which the Affirmation Notice could have been given, to terminate the Sublease as of a date (the "Termination Date") specified in the Termination Notice. The Termination Date shall be not later than twenty-four (24) months after the date of the Termination Notice. If the YMCA timely gives the Termination Notice, all rights and obligations of the YMCA pursuant to the Sublease shall cease as of the Termination Date. (d) Right of First Refusal to Purchase. If the YMCA does not timely give the Termination Notice and the YMCA has continued to perform all of its obligations under the Sublease, the YMCA shall have the right (the "Purchase Right of First Refusal") to purchase the Land and the Project, as set forth in this Subsection (d). IfEDA receives a bona fide, binding written offer (the "Purchase Offer") to purchase the Land and the Prqject and EDA decides that it wishes to accept the Purchase Offer, EDA shall provide to the YMCA a true, correct and complete copy of the Purchase Offer, and the YMCA shall have the right, by notice (the "Purchase Notice") given to EDA within ninety (90) days after the YMCA's receipt of the Purchase Offer, to elect to purchase the Land and the Project on the terms and conditions set forth in the Purchase Offer. If the YMCA 667660/5 3 667660/5 timely gives the Purchase Notice, the YMCA shall be obligated to purchase the Land and the Project, and EDA shall be obligated to sell and convey the Land and the Project to the YMCA, on the terms and subject to the conditions set forth in the Purchase Offer. If the YMCA fails to timely give the Purchase Notice, EDA shall be entitled to sell and convey the Land and the Project on the terms set forth in the Purchase Offer; provided, however, that if the sale and purchase contemplated by the Purchase Offer is not consummated on the terms set forth in the Purchase Offer, the Purchase Right of First Refusal shall be revived. (e) Surviving Possessory Rights. Ifno timely Affirmation Notice has been given, and if the YMCA has timely given the Termination Notice or fails timely to give the Purchase Notice, and ifthe Land and the Project are thereafter conveyed pursuant to the Purchase Offer, the YMCA shall have the right to continue in possession of the Premises under the Sublease, upon paying and performing all of the obligations of the YMCA pursuant to the Sublease, for a period of two (2) years after the earlier ofthe Termination Date or the date of the YMCA's receipt of the Purchase Offer. (f) Right of First Refusal to Lease. If the YMCA does not timely give the Termination Notice, the YMCA has continued to perform all of its obligations under the Sublease and the Land and the Project have not been conveyed pursuant to a Purchase Offer, the YMCA shall have the right (the "Lease Right of First Refusal") to lease all or any portion of the portions of the Land and the Project that are not encompassed within the Premises under the Sublease (the "Available Space"), as set forth in this Subsection (f). IfEDA receives a bona fide, binding written offer (the "Lease Offer") to lease any or all of the Available Space and EDA decides that it wishes to accept the Lease Offer, EDA shall provide to the YMCA a true, correct and complete copy of the Lease Offer, and the YMCA shall have the right, by notice (the "Lease Notice") given to EDA within ninety (90) days after the YMCA's receipt of the Lease Offer, to elect to lease the Available Space, or the portion thereof specified in the Lease Offer, on the terms and conditions set forth in the Lease Offer. If the YMCA timely gives the Lease Notice, the YMCA shall be obligated to Lease the Available Space or portion thereof specified in the Lease Offer, and EDA shall be obligated to lease the same to the YMCA, on the terms and subject to the conditions set forth in the Lease Offer. If the YMCA fails to timely give the Lease Notice, EDA shall be entitled to lease the Available Space or portion thereof, as specified in the Lease Offer, on the terms set forth in the Lease Offer; provided, however, that if the lease contemplated by the Lease Offer is not consummated on the terms set forth in the Lease Offer, the Lease Right of First Refusal shall be revived as to the Available Space or portion thereof specified in the Lease Offer; provided, further, that the Lease Right of First Refusal as to any part of the Available Space that is not covered by a Lease Offer shall not be impaired or otherwise affected by the YMCA's failure timely to give a Lease Notice as to any other portion of the Available Space. (g) Base Rent Increase. Notwithstanding anything to the contrary contained in this Section 4, effective as of a Non-appropriation or the date on which the Prime Lease, or the City's possessory rights under the Prime Lease are terminated, Base Rent becoming due under the Sublease shall be limited to $650,000 per year, and the last 4 sentence of Section 4.1 (b) of the Sublease shall be amended accordingly if and when such event occurs. 5. Amendments: Conflicting Provisions. The City, EDA and the YMCA each hereby agrees with the others that it will not terminate, modify or amend the Ground Lease, the Prime Lease or the Sublease without written notice to and, except in the case of a termination as a result of default or a Non-Appropriation, the consent of, the other parties to this Agreement and the Trustee. To the extent that any provision in this Agreement conflicts or appears to conflict with any provision in the Ground Lease, the Prime Lease or the Sublease, the provision in this Agreement shall control. 6. Notices. Any notices required or permitted to be given pursuant to this Agreement shall be given in the manner provided in this paragraph. Any notices given between the City and EDA shall be given in the manner provided in the Prime Lease. Any notices given to the YMCA, and any notice given by the YMCA to the City, shall be given in the manner provided in the Sublease. Any notice given by the YMCA to EDA shall be given in the manner provided in the Prime Lease. Any notice given to the Trustee shall be given in the manner provided in the Indenture. Any notice given to EDA by the City or the YMCA shall also be given to the Trustee so long as any ofthe Bonds remain outstanding. 7. Successors and Assigns. The benefits and obligations of the City, EDA and the YMCA pursuant to Agreement shall bind and inure to the benefit of the parties hereto and their respective successors and assigns including, without limitation the Trustee. Unless and until the Trustee succeeds to the rights of EDA, any decision, notice, election or exercise of any remedy by EDA pursuant to Section 4 of this Agreement shall require the written consent ofthe Trustee in order to be effective. If and when the Trustee succeeds to the rights of EDA under the Ground Lease, the Prime Lease and this Agreement, any such notice, election, exercise of remedy or any other action required or permitted to be given, made or taken by EDA shall be given, made or taken solely by the Trustee. IN WITNESS WHEREOF, the City, EDA and the YMCA have caused this Agreement to be duly executed as of the day and year first above written. CITY: YMCA: THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN MINNEAPOLIS CITY OF ANDOVER, MINNESOTA By: Its: Mayor And Its: Clerk By: Its: And Its: 667660/5 5 EDA: ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ANDOVER, MINNESOTA By: Its: President And: Its: Secretary STATE OF MINNESOTA ) ) ss. COUNTY OF ) The foregoing instrument was acknowledged before me this _ day of May, 2004, by and the Mayor and Clerk, respectively, of the City of Andover, Minnesota, a Minnesota municipal corporation and political subdivision, on behalf of the municipal corporation and political subdivision. Signature of Notary Public or Other Official STATE OF MINNESOTA ) ) ss. COUNTY OF ) The foregoing instrument was acknowledged before me this _ day of May, 2004, by and the President and Secretary, respectively, of the Economic Development Authority of the City of Andover, Minnesota, a public body corporate and politic, on behalf of the public body corporate and politic. Signature of Notary Public or Other Official 667660/5 6 STATE OF MINNESOTA ) ) ss. COUNTY OF ) The foregoing instrument was acknowledged before me this _ day of May, 2004, by and the and ,respectively of The Young Men's Christian Association of Metropolitan Minneapolis, a Minnesota corporation, on behalf of the corporation. Signature of Notary Public or Other Official THIS INSTRUMENT WAS DRAFTED BY: MOSS & BARNETT (JL W) A Professional Association 4800 Wells Fargo Center 90 South Seventh Street Minneapolis, MN 55402-4129 Telephone: (612) 347-0300 667660/5 7 EXHIBIT" A" The Land The following described real property situated in Anoka County, Minnesota: That part of the Northeast Quarter of the Southeast Quarter, Section 22, Township 32, Range 24, Anoka County, Minnesota, described as follows: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof, for the purposes of this description, said east line is assumed to bear North 0 degrees 42 minutes 30 seconds West; thence on a bearing of West a distance of 125.01 feet to the west right-of-way line of County Road No. 78 and to the point of beginning of the property being described; thence North 0 degrees 42 minutes 30 seconds West, along said west right-of-way line a distance of 41.34 feet; thence on a bearing of West a distance of 889.24 feet; thence South 0 degrees 21 minutes 31 seconds East a distance of 41.34 feet; thence on a bearing of East a distance of 29.86 feet; thence on a bearing of South a distance of 503.00 feet; thence on a bearing of West a distance of 17.47 feet; thence South 20 degrees 49 minutes 09 seconds East a distance of 55.74 feet; thence on a bearing of East a distance of206.56 feet; thence easterly a distance of 109.76 feet along a tangential curve concave to the south, having a radius of 581.33 feet and a central angle of 10 degrees 49 minutes 06 seconds; thence easterly a distance of 95.26 feet along a reverse curve concave to the north having a radius of 168.67 feet and a central angle of 32 degrees 21 minutes 29 seconds; thence easterly a distance of 105.76 feet along a reverse curve concave to the south, having a radius of 281.33 feet and a central angle of 21 degrees 32 minutes 23 seconds; thence on a bearing of East, tangent to said curve, a distance of 145.11 feet; thence on a bearing of South a distance of 20.00 feet; thence on a bearing of East a distance of 117.34 feet; thence on a bearing of North a distance of 557.00 feet to the intersection with a line drawn on a bearing of West from the point of beginning; thence on a bearing of East a distance of 82.29 feet to the point of beginning. TOGETHER WITH a perpetual, non-exclusive easement for surface water drainage purposes over and across the following-described seven (7) parcels of land, and a perpetual, non-exclusive easement for ponding purposes over Parcels 1,2,3,4 and 5 described below, all being part of the Northeast Quarter of the Southeast Quarter of Section 22, Township 32, Range 24, Anoka County, Minnesota: Parcell: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof, for the purposes of this description, said east line is assumed to bear North 0 degrees 42 minutes 30 seconds West; thence on a bearing of West a distance of 125.01 feet to the west right-of-way line of County Road No. 78; thence North 0 degrees 42 minutes 30 seconds West, along said 667660/5 8 west right-of-way line a distance of 41.34 feet; thence on a bearing of West a distance of 340.00 feet to the point of beginning of the parcel being described; thence continue on a bearing of West a distance of 317.57 feet; thence North 00 degrees 51 minutes 45 seconds West a distance of 70.74 feet; thence South 78 degrees 22 minutes 03 seconds East a distance of 136.34 feet; thence North 82 degrees 13 minutes 25 seconds East a distance of 176.03 feet; thence South 09 degrees 03 minutes 16 seconds East a distance of 67.91 feet to the point of beginning. Parcel 2: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof; thence on a bearing of West a distance of 125.01 feet to the west right-of-way line of County Road No. 78; thence North 0 degrees 42 minutes 30 seconds West, along said west right-of-way line a distance of 41.34 feet; thence on a bearing of West a distance of 687.16 feet to the point of beginning of the parcel being described; thence continue on a bearing of West a distance of 202.08 feet; thence North 41 degrees 03 minutes 37 seconds East, a distance of 85.54 feet; thence North 87 degrees 34 minutes 51 seconds East a distance of 131.23 feet; thence South II degrees 54 minutes 40 seconds East, a distance of 71.58 feet to the point of beginning. Parcel 2A: A strip of land 20.00 feet in width, the center line of which is a line drawn from a point on the west line of the above described Parcell, distant 32.81 feet north of the southwest comer thereof, to a point on the east line of the above described Parcel 2, distant 32.33 feet northerly of the southeast comer thereof, The side lines of said strip ofland shall be lengthened or shortened to terminate on the west line of said Parcel I and on the east line of said Parcel 2. Parcel 3: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof; thence on a bearing of West a distance of 125.01 feet to the west right-of-way line of County Road No. 78; thence North 0 degrees 42 minutes 30 seconds West, along said west right-of-way line a distance of 41.34 feet; thence on a bearing of West a distance of 889.24 feet; thence South 0 degrees 21 minutes 31 seconds East a distance of 41.34 feet; thence on a bearing of East a distance of 29.86 feet; thence on a bearing of South a distance of 503.00 feet; thence on a bearing of West a distance of 17.47 feet; thence South 20 degrees 49 minutes 09 seconds East a distance of 55.74 feet; thence on a bearing of East a distance of206.56 feet; thence easterly a distance of 20.81 feet along a tangential curve concave to the south, having a radius of 581.33 feet and a central angle of 2 degrees 03 minutes 04 seconds to the point of beginning of the parcel being described; thence continue easterly a distance of 88.95 feet along said 581.33 foot radius curve, having a central angle of 8 667660/5 9 degrees 46 minutes 02 seconds; thence easterly a distance of 95.26 feet along a reverse curve concave to the north, having a radius of 168.67 feet and a central angle of 32 degrees 21 minutes 29 seconds; thence easterly a distance of 56.72 feet along a reverse curve concave to the south, having a radius of 281.33 feet and a central angle of 11 degrees 33 minutes 08 seconds; thence South 56 degrees 09 minutes 04 seconds West, not tangent to said curve, a distance of 106.50 feet; thence South 12 degrees 39 minutes 33 seconds West a distance of39.15 feet; thence South 78 degrees 51 minutes 48 seconds West a distance of 69.65 feet; thence South 2 degrees 46 minutes 04 seconds West a distance of 65.88 feet; thence South 89 degrees 02 minutes 54 seconds West a distance of 89.71 feet; thence North 12 degrees 42 minutes 35 seconds East a distance of 67.84 feet; thence North 4 degrees 02 minutes 39 seconds East a distance of98.13 feet to the point of beginning. Parcel 3A: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof; thence on a bearing of West a distance of 125.01 feet to the west right-of-way line of County Road No. 78; thence North 0 degrees 42 minutes 30 seconds West, along said west right-of-way line a distance of 41.34 feet; thence on a bearing of West a distance of 889.24 feet; thence South 0 degrees 21 minutes 31 seconds East a distance of 41.34 feet; thence on a bearing of East a distance of 29.86 feet; thence on a bearing of South a distance of 503,00 feet; thence on a bearing of West a distance of 17.47 feet; thence South 20 degrees 49 minutes 09 seconds East a distance of 55.74 feet; thence on a bearing of East a distance of206.56 feet; thence easterly a distance of 109.76 feet along a tangential curve concave to the south, having a radius of 581.33 feet and a central angle of 10 degrees 49 minutes 06 seconds; thence easterly a distance of 95,26 feet along a reverse curve concave to the north, having a radius of 168.67 feet and a central angle of 32 degrees 21 minutes 29 seconds; thence easterly a distance of 69.98 feet along a reverse curve concave to the south, having a radius of 281.33 feet and a central angle of 14 degrees 15 minutes 09 seconds to the point of beginning of the parcel being described; thence continue easterly a distance of 35,78 feet along said 281.33 foot radius curve, having a central angle of 7 degrees 17 minutes 14 seconds; thence on a bearing of East, tangent to said curve, a distance of 145.11 feet; thence on a bearing of South, a distance of 16.28 feet; thence North 85 degrees 34 minutes 11 seconds West a distance of 181.34 feet to the point of beginning. Parcel 4: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof; thence on a bearing of West a distance of 207.30 feet; thence on a bearing of South a distance of 557.00 feet to the point of beginning of the parcel being described; thence on a bearing of West a distance of 73.37 feet; thence South 7 degrees 32 minutes 48 seconds West a distance of 176.86 feet; thence South 00 degrees 52 minutes 41 seconds East a distance of90.99 feet; 667660/5 10 thence South 88 degrees 57 minutes 56 seconds East a distance of 154.46 feet; thence North 00 degrees 39 minutes 27 seconds West a distance of269.l2 feet to the intersection with a line drawn on a bearing of East from the point of beginning; thence on a bearing of West a distance of56.l5 feet to the point of beginning. Parcel 5: Commencing at a point on the east line of said Northeast Quarter of the Southeast Quarter, distant 935.81 feet northerly of the southeast comer thereof; thence on a bearing of West a distance of 143.23 feet to the point of beginning of the parcel being described; thence continue on a bearing of West a distance of 64.07 feet; thence on a bearing of South a distance of 557.00 feet; thence on a bearing of East a distance of 64.07 feet; thence on a bearing of North a distance of 557.00 feet to the point of beginning. 667660/5 11 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 Will Neumeister, Community Development Director ,I'LL FROM: SUBJECT: Consider Residential Sketch PlanlMiller's Woods (Supplemental)--Planning DATE: May 4, 2004 INTRODUCTION The developer has brought in a new colored sketch plan drawing that arrived too late to include in the Council packet on Friday. DISCUSSION Please review this drawing during the discussion of the sketch plan for "Miller's Woods". ACTION REQUESTED None is needed, this drawing is only to aid in the review of the sketch plan for "Miller's Woods". Respectfully Submitted, tVL Will Neumeister Attachment Colored Drawing showing the Sketch Plan for "Miller's Woods" @ COUNTY OF ANOIa. Office of Community Development GOVERNMENT CENTER 2100 3rd Avenue. Anoka, Minnesota 55303-2265 Direct: (763) 323-5714 Fax: (763) 343-5682 April 27, 2004 Mr. John Erar City Administrator City of Andover 1685 Crosstown Boulevard Andover,l\fN 55304 RE: 2005-2007 CDBG Urban County Requalification Dear Mr, Erar: Anoka County is currently in the process of completing our Urban Requalification for the Community Development Program for fiscal years 2005 through 2007. As part of this process, we are required to notify you of your option to be excluded from the Anoka County Community Development Block Grant Program for these funding years. If you decide to be excluded from the County's CDBG program, you will not be eligible to receive CDBG funds through Anoka County through fiscal year 2005, and possibly not until July 1 of 2008. If you chose to remain included in the Anoka County CDBG program, please be aware that the following will apply: . The jurisdiction will be ineligible to apply for grants through the HUD-administered Small Cities or State CDBG programs, while part of the County program; and The jurisdiction will only be able to participate in the HOME program through Anoka County, as well. . If the jurisdiction elects to remain in the program through Anoka Coun~. no action is necessary. If your community elects to be excluded from the Anoka County CDBG and HOME programs, you must pro\~de written notice, no later than May 28. 2004. to Karen Skepper at Anoka County, and to the local HUD Field Office at the following addresses: Karen Skepper Community Development Mgr Anoka County, 7,h Floor 2100 3,d Ave Anoka, I\fN 55303 Maria Elena - Paulson CPD Representative Dept of Housing and Urban Development 920 - 2nd Ave So, Suite 1300 Minneapolis, loofN 55402 If you have any'questions or need additional information, please feel free to contact me at 763-323-5714, or Karen Skepper at 763-323-5709, Thank you for your assistance and prompt attention to this matter! Sincerely, ~l.t.i", ~h ~ ;(ide y~ Karen Barton CDBG Coordinator (E) EQUAL HOUSING OPPORTU"iTY l-i\X: 763-323-5682 Mfirmative Action {E_ql1a1 Opportunity Employer TDD/TIY: 763-323-5289 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 Will Neumeister, Cornmunity Development Director ~ FROM: SUBJECT: Participation in Anoka County CDBG Requalification (Supplemental) DATE: May 4, 2004 INTRODUCTION Please refer to the attached letter from Karen Skepper regarding requalification for the Anoka County CDBG Urban County program. DISCUSSION The letter from the County indicates that the City could opt out of the Anoka County CDBG and HOME programs, however doing so would mean the City is not eligible for CDBG funds through Anoka County through fiscal year 2005, and possibly not until July 1,2008. ACTION REQUESTED If the City chooses to remain in the program through Anoka County no action is necessary. Respectfully Submitted, ~~ Will Neumeister Attachment Letter from Anoka County CDBG Coordinator Q?:~ r-: z Wi 1-. ::2:' r- 0..' Z g W ~ W ~OO :::>~ ! <( ..J! ...J~ , , -~ ~ - ~: - I ~: ~ ~ ~ - ~ 1- MN 3A V HlL~ I z . . City of Andover, Minnesota \. 2003 Audit Review May 4, 2004 Member of HLB International 1 . Tautgas Redpath, Ltd. Reports Issued Comprehensive Audit Annual Management Financial Letter Report Report on I,nternal Controls State Legal Compltance Report Member of HLB International 2 . TautgaB Redp_. Ltd. , , Comprehensive Annual Financial Re ort + City's financial statements + Independent auditor reports on the fair presentation of the financial statements + "Clean opinion" on the 2003 financial statements + The City received the 2002 GFOA Cerlificate of Achievement for Excellence in Financial Reporling Program Member of HLB International 3 -, l1li Tautga. Radpath. Ltd. 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 + One compliance finding: - Unclaimed property/uncashed checks Member of HLB International . Tautges Redpath. Ltd. 4 Management Letter + GASB 34: - The City finance department implemented this standard for the 2002 (and 2003) financial report. + Special Assessments: + LGA Cuts: - The Governor's budget for the 2004- 2005 biennium includes cuts in LGA and MVHC. Under the "Estimates of Aid Cuts under the May 20, 2003 compromise," the City lost all of its LGA, $119,842 for 2003 and $119,842 for 2004. The City's Market Value Homestead Credit (MVHC) loss was $470,091 for 2003 and $470,091 for 2004. Member of HLB International 5 - - - - -. - . Teutgso Redpath. Ltd. Management Letter . Distinguished Budget Presentation Award - The City was awarded the Government Finance Officers Association Distinguished Budget Presentation Award for the City's 2003 and 2002 budget and is submitting the 2004 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 2004 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 17 "noteworthy events/activities" which occurred in 2003. 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. Member of HLB International 6 III Tautgas Radpath. Ltd. Management Letter + General Fund: Fund balance decreased $221 ,945 during 2003. This was budgeted for in the 2003 budget process. Budget Actual Variance Revenue $6,503,784 $6,283,237 ($220,547) Expenditures 6,778,768 6,494,151 284,617 Increase (decrease) before other financing sources (274,984) (210,914) 64,070 Other financing sources (uses): Operating transfers from other funds 165,000 165,000 Operating transfers to other funds (190,310) (190,310) Proceeds from the sale of capital assets 14,279 14,279 Increase (decrease) in General Fund balance ($300,294) ($221,945) $78,349 Member of HLB International 7 . Tautga. Radpath. Ltd. Management Letter + General Fund: - Fund balance at December 31,2003 was approximately 370/0 of required working capital reserves. Fund balance was $2,593,027. - Working Capital Reserve: · As previously noted, approximately 700/0 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. Member of HLB International 8 . Tautga. Radpath. Ltd. Management Letter + General Fund: · For the City of Andover, the required working capital reserve is computed as follows: 2004 General Fund budgeted expenditures $6,700,000 Required working capital reserve (fifty percent oftotal) $3,350,000 · The current working capital reserve in the General Fund is 3701<>. Member of HLB International 9 l1li Tau'gas Radpath. Ltd. . . . Management Letter + New Audit Standards - New audit standards regarding fraud risk considerations were implemented for the 2003 audit (SAS 99). Member of HLB International 10 nil Tautgas Redpath, Ltd. " - . Tautges Redpath. Ltd. Certified Public Accountants and Consultants Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditinsz Standards To the Honorable Mayor and Members of the City Council City of Andover, Minnesota We have audited the basic financial statements of the City of Andover, Minnesota as of and for the year ended December 31, 2003, and have issued our report thereon, dated March 15, 2004. 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. Compliance As part of obtaining reasonable assurance about whether the City of Andover, Minnesota's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, 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 that are required to be reported under Government Auditing Standards. 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 opinion on the basic financial statements and not to provide assurance 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 over financial reporting that might be material weaknesses. A material weakness is a 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 in amounts that would be material in relation to the basic financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their 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: 6514804990 Fax: 651 4265004 HLB Tautges Redpath. ltd. is a member of I!IIIlnternational. A world-wide organization of accounting firms and business advisers. , r Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting Page 2 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 certain matters involving internal controls and its operation that we have reported to management of the City of Andover, Minnesota in a separate report dated March 15,2004. 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. March 15, 2004 HL.g ,4 ~ if/. HLB TAUTGES REDPATH, LTD. Certified Public Accountants . ~ . Tautges Redpath, Ltd. Certified Public Accountants and Consultants Independent Auditor's 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 basic financial statements of the City of Andover, Minnesota, as of and for the year ended December 31, 2003 and have issued our report thereon dated March 15, 2004. 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 five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and, claims and disbursements, 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, except as described in this report. 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. March 15,2004 Hl6 ~ ~ r..-fi HLB TAUTGES REDPATH, LTD. Certified Public Accountants 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: 651 426 5004 HlB Tautges Redpath, ltd. is a member of I!IIlnternational. A world-wide organization of accounting firms and business advisers. Independent Auditor's Report on Compliance with Minnesota Legal Compliance Guide for Local Governments Page 2 FINDING: Unclaimed property. uncashed checks and other intangible property held for over three vears is not being turned over to the State Commissioner of Commerce for reporting. CONDITION: Minnesota Statutes require that public authorities maintain a listing of uncashed checks, unclaimed or other intangible property that has remained unclaimed for over three years and report to the State Commissioner of Commerce annually. As of December 31, 2003, the City had not reported their uncashed checks to the State, CRITERIA: Minnesota Statute 345.38 subd.l and Minnesota Statute 345.41 read as follows: 345.38 Property held by state courts and public officers and agencies. Subdivision I, All intangible personal property held for the owner by any court, public corporation, public authority or public officer of this state, or a political subdivision thereof, that has remained unclaimed by the owner for more than three years is presumed abandoned except as provided in section 524.3-914, 345.41 Report of abandon cd property. (a) Every person holding funds or other property, tangible or intangible, presumed abandoned under sections 345.31 to 345,60 shall report annually to the commissioner with respect to the property as hereinafter provided, (b) The report shall be verified and shall include: (I) except with respect to traveler's checks and money orders, the name, if known, and last known address, if any, of each person appearing from the records of the holder to be the owner of any property of the value of$IOO or more presumed abandoned under sections 345.31 to 345.60; (2) in case of unclaimed funds oflife insurance corporations, the full name of the policyholder, insured or annuitant and that person's last known address according to the life insurance corporation's records; (3) the nature and identifYing number, if any, or description of the property and the amount appearing from the records to be due, except that items of value under $100 each may be reported in aggregate; (4) the date when the property became payable, demandable or returnable, and the date of the last transaction with the owner with respect to the property; and (5) other information which the commissioner prescribes by rule as necessary for the administration of sections 345.31 to 345,60, (c) If the person holding property presumed abandoned is a successor to other persons who previously held the property for the owner, or if the holder has changed a name while holding the property, the holder shall file with the report all prior known names and addresses of each holder of the property. (d) The report shall be filed before November I of each year as of June 30 next preceding, but the report of life insurance corporations shall be filed before October I of Independent Auditor's Report on Compliance with Minnesota Legal Compliance Guide for Local Governments Page 3 each year as of December 31 next preceding. The commissioner may postpone the reporting date upon written request by any person required to file a report, (e) Not more than 120 days before filing the report required by this section, the holder in possession of property abandoned and subject to custody as unclaimed property under this chapter shall send written notice to the presumed owner at that owner's last known address informing the owner that the holder is in possession of property subject to this chapter and advising the owner of the steps necessary to prevent abandonment if: (I) the holder has in its records an address for the presumed owner that the holder's records do not disclose to be inaccurate; (2) the claim of the apparent owner is not barred by the statute oflimitations; and (3) the property has a value of $100 or more, (f) Verification, if made by a partnership, shall be executed by a partner; if made by an unincorporated association or private corporation, by an officer, and if made by a public corporation, by its chief fiscal officer. (g) Holders of property described in section 345,32 shall not impose any charges against property which is described in section 345,32, clause (a), (b) or (c), (h) Any person who has possession of property which the person has reason to believe will be reportable in the future as unclaimed property may, with the permission of the commissioner, report and deliver such property prior to the date required for reporting in accordance with this section. (i) Before the last day of each calendar year, the commissioner of revenue shall report to the commissioner as unclaimed property under this section any uncashed checks or warrants for overpayments of taxes that were issued more than two years preceding the date of the report. RECOMMENDATION: The City should initiate procedures to turn over checks to the State Commissioner of Commerce annually. J J ,., L.J J ,., J CITY OF ANDOVER, MINNESOTA AUDIT MANAGEMENT LETTER J J J J December 31,2003 ,., u r'1 J J J r'1 J J J "'1 J J ,.., J J J City of Andover, Minnesota '1 U Audit Management Letter J ,., J '1 U J ,., J '1 U '1 J J '1 U '1 LJ J '1 U ,., J '1 U ,., J ,., J Table of Contents Table of Contents Report Summary ....... ........ ..... ........ ..... ..... ......... ...... ....... .............. .... ..... 2 GASB 34 - The Reporting Model......................................................... 3 Certificate of Achievement........... ........................ ...... ............... ............ 5 Distinguished Budget Presentation Award................,.......................... . 7 Government-Wide Financial Statements .................. ......... ....... ............ 8 General Fund........................................................................................ 14 Debt Service Funds .................................,............................................ 21 Internal Control Matters ........................................................................ 26 Other Matters....................................................................................... . 28 New Fraud Standards - SAS 99........................................................... 31 '1 J III Tautges Redpath. Ltd. Certified Public Accountants and Consultants n J '1 U 'l LJ n J To the Honorable Mayor and Members ofthe City Council City of Andover, Minnesota '1 I U We have completed the 2003 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: " t.J n J . Comparisons and trend analysis of financial results, . Policies and procedures. . Outside factors influencing the City such as changes in financial accounting and reporting standards, '1 LJ ,..., u Thank you for the opportunity to serve the City, We are available to discuss this report with you at your convenience. '1 L.J March 15, 2004 'l U f{ L f!, ~ 4ft Lfi. '1 L.J HLB TAUTGES REDPATH, LTD. Certified Public Accountants '1 U '1 LJ ,., t.J 'l L.J 'l J White Bear Lake Office: 4810 White Bear Parkway, White Bear lake. Minnesota 55110, USA Telephone: 6514267000 Fax: 651 4265004 Hastings Office: 1303 South Frontage Road, Suite 13, Hastings, MN 55033, USA Telephone: 651 4804990 Fax: 6514265004 HlB Tautges Redpath, ltd. is a member of I!IIIlnternational. A world-wide organization of accounting firms and business advisers. ,., u J J J J J J J II J J 1 u 'l L.J J J '1 LJ J II J J J J 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 Basic . Supplemental information Financial Statements Report on Compliance and Internal Results of testing . No compliance findings Control . 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 . One finding - unclaimed provisions of Minnesota property, uncashed Statutes checks to the State DISCRETIONARY REPORTS Audit Management Letter Intended to be a working tool for City Council . Comparisons and trend analysis . Outside factors influencing the City, such as State funding . Policies and procedures - n LJ n City of Andover, Minnesota LJ n Audit Management Letter u GASB 34 - The Reporting Model n GASS 34 - The Reporting Model L' In June, 1999, GASB issued Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments. The statement is the most comprehensive governmental accounting rule ever developed. The new standard significantly changes the way state and local governments report their financial activity to the public. In general, the new standards make government financial reporting more like the private sector. n LJ n LJ n LJ n u The City elected to implement GASB 34, including the infrastructure-related portion, during 2002. The implementation of GASB 34 required a major effort by the Finance Department. We commend City staff for this achievement. The most significant effects of implementing GASB 34 are as follows: n LJ n LJ ,.., . Government-wide financial statements (Statements #1 and #2 of the Comprehensive Annual Financial Report) are prepared using full accrual accounting for all of the City's activities. . The Basic Fund Financial Statements (Statements #3 through #9 and the Notes) focus on major funds rather than fund types. . Budgetary comparisons (Statement 10 and Statements 19 through 26) include both original and amended budgets. LJ ,.., LJ n LJ n LJ n u n LJ n Ll - ,.., u n LJ n J J J City of Andover, Minnesota Audit Management Letter GASB 34 - The Reporting Model ,., J J . Infrastructure assets (streets, trails and storm sewers) are included in the government-wide financial statements. Additionally, all capital assets (except for streets and trails) are depreciated on the government-wide financial statements. The City elected the modified approach for depreciating infrastructure assets (streets and trails only). · A Management's Discussion and Analysis (MD&A) is included in the financial statements. This provides an overview and analysis of the basic financial statements. n J n J n J ,., J 1 u '1 L.J J Ii J J J J ,., I LJ J J - n LJ n City of Andover, Minnesota LJ n Audit Management Letter u Certificate of Achievement n Certificate of Achievement for Excellence in Financial Reporting LJ 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). This Certificate of Achievement Program has three key objectives: n LJ n LJ n . To encourage governments to prepare and publish an easily readable and understandable Comprehensive Annual Financial Report (CAFR). . To assist governments in meeting the first goal by providing educational materials, comments, and suggestions for improvements. . To recognize governments and individuals that have met the challenge of preparing and issuing a high-quality CAFR. LJ n u n LJ n u To be eligible to participate in this program, a government's CAFR must first meet the specific eligibility requirements: n LJ n . The report must be a published CAFR of a unit of government, a public college or university, a public employee retirement system, or a governmental investment pool. . The CAFR must include financial statements presented in conformity with Generally Accepted Accounting Principles (GAAP) and audited in accordance with Generally Accepted Auditing Standards (GAAS). . The CAFR must be efficiently organized and adhere to certain generally accepted terminology and formatting conventions. u n u ,., LJ n u n LJ n LJ n u - n LJ '1 u J J City of Andover, Minnesota Audit Management Letter Certificate of Achievement n J J Mter a CAFR has been determined eligible for submission, it is judged using a detailed checklist. Responsibility for judging the report rests with GFOA's Special Review Committee (SRC) and GFOA's professional staff. The SRC is a pool of approximately 600 active reviewers drawn from government, the public accounting profession, and academe. A Certificate of Achievement is awarded only when reviewers agree that a report has r'1 J Ii J substantially met the program's criteria. J The City of Andover submitted their Comprehensive Annual Financial Report to the GFOA and received the award for 2002. The City of Andover is one of 78 Minnesota cities n J receiving the award in 2002. We commend the City on this achievement. ,., J ,., J J J '1 l.J J f1 J " J r"1 tJ 1 L.J - 1\ LJ 1\ City of Andover, Minnesota LJ ,., Audit Management Letter u Distinguished Budget Presentation Award n DISTINGUISHED BUDGET PRESENTATION AWARD LJ ,., The City was awarded the Government Finance Officers Association Distinguished Budget Presentation Award for the City's 2003 and 2002 budget and is submitting the 2004 budget for the award. u n LJ n 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. LJ ,..... LJ n The 2004 budget includes an overview of all financial activity, including tax levy, revenue/expenditures budgets, and statistical and demographic information. LJ n u The budget includes detail on all debt issues, capital projects, public safety, public works and enterprise operations. The budget also includes 17 "noteworthy events/activities" which occurred in 2003. 1\ u ,.., u 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. n u ,.., u n u ,., u n ~ J ,., L1 - ,.., u J J J J J City of Andover, Minnesota Audit Management Letter Government-Wide Financial Statements GOVERNMENT-WIDE FINANCIAL STATEMENTS ,., I \.J The government-wide financial statements of the City of Andover are presented in Statements 1 and 2 of the 2003 Comprehensive Annual Financial Report. The following comments relate to the Statement of Net Assets (Statement 1) and the Statement of Activities (Statement 2). f"1 J ,., J 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: J ,., I U " U Cash and Investment Balances December 31, Increase Fund Type 2002 2003 (Decrease ) General $2,638,221 $2,611,103 ($27,118) Special Revenue 1,493,717 1,658,599 164,882 Debt Service 1,655,338 1,465,064 (190,274) Capital Projects 12,213,887 17,110,531 4,896,644 Enterprise 7,553,256 2,611,544 (4,941,712) Internal Service 168,757 198,627 29,870 $25,723,176 $25,655,468 ($67,708) J J J J n J ,.., , LJ fl U '1 u - ~ L.I n City of Andover, Minnesota u M Audit Management Letter u 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. LJ n u r"' u Investment income of the City for 2002 and 2003 was as follows: n LJ 2002 2003 n u Interest and dividends Market value change $927,622 351,691 $678,891 (205,780) ,.., u Total $1,279,313 $473,111 n u n u n u n u n LJ n LJ n LJ n lJ M LJ - n LJ n \ U J J J J J J J n J II I U J J J 'I U J f'l J n I LJ J '1 u 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: 2001 2002 2003 Delinquent taxes - January 1 $83,215 $77,502 $93,823 Current levy 4,548,876 5,065,043 * 5,687,382 * Total collectible 4,632,091 5,142,545 5,781,205 Collections 4,542,742 5,053,297 * 5,671,277 * Less adjustment to County (11,847) 4,575 (4,884) Delinquent taxes - December 31 $77,502 $93,823 $105,044 Total collections as a percent of current levy 99.9% 99,8% 99.7% *Net of MVHC As presented above, the City is experiencing a consistently solid collection rate for property taxes. In addition to the $105,044 of delinquent taxes above, the City has $19,566 in delinquent tax increments receivable. See later discussion of tax increments (page 12). 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: Market Value I x I Class Rate = Tax Capacity - ,-.. LJ n City of Andover, Minnesota u n Audit Management Letter LJ Government-Wide Financial Statements n Market value is the starting point in 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. lJ n l J n u New Market Value Homestead Credits (MVHC) A new credit is applied to residential homestead property. The credit is .40% ofthe 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. n LJ n LJ ,., u A new credit is applied to agricultural homestead land. The credit is .20% ofthe market value on the first $115,000 of market value, to a maximum of $230. n u n 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. u n u ,-.. L1 n u 2003 and 2004 Aid Loss The Governor's budget for the 2004-2005 biennium includes cuts in LGA and MVHC. Under the "Estimates of Aid Cuts under the May 20, 2003 compromise," the City lost all of its LGA, $119,842 for 2003 and $119,842 for 2004. The City's Market Value Homestead Credit (MVHC) loss is $470,091 for 2003 and $470,091 for 2004. Under the legislation, the n lJ n u n l J n LJ - n u J J J J J J " J J J ,., J J J J ~ \,) J fl J n I \.J J 1 u City of Andover, Minnesota Audit Management Letter Government-Wide Financial Statements City was allowed to levy back 60% of its lost aids of2004 in it's 2004 tax levy. The City did this with it's 2004 levy. Tax Increments A schedule of tax increment revenues by district is as follows: Delinquent 2003 Collection 13alance TIF District Fund TIF District Current Delinquent 12/31/2003 1-1,1-2 379 TIF 130nds of 199413 Project 1-2 $58,799 $720 $ 1-1,1-2 347 TIF Commercial Revitalization 473,329 5,797 19,566 1-1,1-2 352 TIF Bonds of 1999 191,095 2,340 1-1,1-2 353 TIF Bonds of2000A 256,754 3,145 1-3 457 Tax Increment Projects 144,594 $1,124,571 $12,002 $19,566 TIF District 1-3, Fund 457, is a pass-through, pay-as-you-go district. The City has 3 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 TIF Districts I-I, 1-2 and 1-3. - n u n City of Andover, Minnesota u ,..., Audit Management Letter LJ Government-Wide Financial Statements ,..., Bonded Debt The City has the following bond issues outstanding at December 31, 2002 and 2003: LJ n u ,... December 31, 2002 2003 u n G,Q, Revenue Bonds G,Q, Special Assessment Bonds G,Q, Tax Increment Bonds G,Q, Certificates/Capital Notes G,Q, Permanent Improvement Revolving Bonds G,Q, State Aid Bonds $11,895,000 2,795,000 10,450,000 1,565,000 8,325,000 2,595,000 $11,825,000 1,255,000 9,815,000 1,665,000 11,375,000 2,470,000 LJ ,..., u ,., u $37,625,000 $38,405,000 n LJ The tax increment bond issues will be repaid by increments generated by the City's tax increment districts. The special assessment bond issues will be repaid by future assessment collections, The Permanent Improvement Revolving Bonds will be paid by assessments and developer fees. n u n LJ ,...... u r", u n u n L1 n l I ,.., L1 - n L1 J J J J J J '1 L.J J J J J J J " u J J n J J ,., I U City of Andover, Minnesota Audit Management Letter General Fund 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. 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% LGA for Andover has been eliminated for 2003 and 2004 and MVHC has been cut by 80%. - " u n City of Andover, Minnesota LJ ,..., Audit Management Letter ....1 General Fund A graph of the 2003 revenue is as follows: r'\ LJ ,., Ll General Fund Revenues 2003 ,..., Intcrgo\'cmrncntal8.1% Licenses and Pennits 8_8% u n lJ ,..., All Other 3_5% LJ n Lj n u General Property Taxes 68_2% n u ,..., Detail of the 2003 revenue is presented in Statements 4 and 10 of the Comprehensive Annual Financial Report. ~J ....... u " u ,.., LJ ,.., Ll n lJ n L1 - ,..., u J J J J J J "1 J r-, J J r, I LJ J J J n \oJ J J J 1 u "1 . I.J City of Andover, Minnesota Audit Management Letter General Fund A graph of 2003 expenditures is as follows: General Fund Expenditures 2003 Sanitalionl.2% Parks and Rccrcation8_8% General Government 29.6% Public Safety 40.5% Detail of the 2003 expenditures is presented in Statements 4 and 10 of the Comprehensive Annual Financial Report. - t'\ LJ n City of Andover, Minnesota LJ r"' Audit Management Letter lJ General Fund r', The fund balance of the General Fund decreased by $221,945 in 2003 as follows: ~J ,., 2003 Over (Under) Budget Actual Budget Revenues: General property taxes $4,259,374 $4,286,838 $27,464 Licenses and permits 661,825 551,385 (110,440) Intergovernmental 455,744 508,054 52,3 10 Charges for services 724,705 647,813 (76,892) Fines 83,000 68,686 (14,314) Miscellaneous 319,136 220,461 (98,675) Total revenues 6,503,784 6,283,237 (220,547) Expenditures: Current: General government 2,035,816 1,915,314 (120,502) Public safety 2,689,633 2,631,991 (57,642) Public works 1,195,985 1,108,578 (87,407) Sanitation 105,225 80,901 (24,324) Parks and recreation 572,265 574,719 2,454 Rccycling 116,426 114,784 (1,642) Miscellaneous 33,418 25,865 (7,553) Capital outlay 30,000 41,999 11,999 Total expenditures 6,778,768 6,494,151 (284,617) Revenues over (under) expenditures (274,984) (210,914) 64,070 Other financing sources (uses): Operating transfers in 165,000 165,000 - Operating transfers out (190,310) (190,310) - Proceeds from the sale of capital assets - 14,279 14,279 Total other financing sources (uses) (25,310) (11,031) 14,279 Net increase (decrease) in fund balance ($300,294) ($221,945) $78,349 LI ,.-. LI n 1..1 TO Ll n l , n I..J ,., u ,., Ll r-, u n u n LJ n Ll n \..,J ,., LJ - r"' u J J J 1 o City of Andover, Minnesota Audit Management Letter General Fund J J The City's December 31, 2003 General Fund balance totaled $2,593,027. The City's General Fund balance has been as follows for the past ten years: $4,000,000 General Fund Balance $3,500,000 $500,000 r'l U $3,000,000 r( J $2,500,000 $2,000,000 n J J J J J $1,500,000 $1,000,000 $ '1 J J J "1 u J '1 u - n u n City of Andover, Minnesota LJ n Audit Management Letter lJ General Fund n The fund balance at December 31,2003 has been reserved or designated as follows: l..J n LJ General Fund Fund Balance Designations n u Designation Amount n Reserved for inventory Reserved for prepaid items Total reserved $84,527 3,239 87,766 LJ r" Designated for working capital 2,505,261 LJ n Total reservations and designations $2,593,027 II n Working 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: \oj n u ,.., l-J r-. u n 2004 General Fund budgeted expenditures $6,700,000 u n Required working capital reserve (fifty percent of total) $3,350,000 u n LJ The current working capital reserve in the General Fund is 37%. n LJ n - u ,.., u J 1 u City of Andover, Minnesota n J Audit Management Letter General Fund 1 u A summary of the purposes of General Fund reserve balances is as follows: J J J M J J J 1 w J '1 u '1 U J "1 U ~ LJ J J - f-" L J n City of Andover, Minnesota Ll ~ Audit Management Letter 1... J Debt Service Funds n DEBT SERVICE FUNDS L1 The combining financial statements for the nonmajor Debt Service Funds are presented in Statements 15 and 16 of the 2003 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). n LJ r-l LJ ,.., LJ 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. n LJ r-l L J n \.J ,.., 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. u ,.., L) ,.., LJ n ''-1 n L,J n LJ ,.., LJ ,.., - LJ ,.., LJ J J City of Andover, Minnesota r") v J Audit Management Letter Debt Service Funds December 31,2003 Final Pund Fund Deferred Outstanding Maturity Description Balance Revenues Total Debt Date General Obligation Bonds: EDA Public Project Revenue Bonds of 1997 $22,696 $ $22,696 $2,045,000 12101/16 G.O. Water Revenue Bonds of2002 9,780,000 02101/23 Total general obligation bonds 22,696 0 22,696 11,825,000 Special Assessment Bonds: G.O. Improvement Bonds of 1994C 38,021 265,814 303,835 340,000 02101/06 G.O. Improvement Bonds of 1995A 180,441 176,096 356,537 915,000 02101/06 Total special assessment bonds 218,462 441,910 660,372 1,255,000 Tax Increment Donds: TIP Commercial Revitalization (TIF Bonds of 1995D and 1996) 491,744 161,711 653,455 4,775,000 2/1/13 & 8/1/12 TIP Bonds of 19948 Project 1-2 84,944 84,944 75,000 05/01/04 TIP Bonds of 1999 142,058 142,058 1,260,000 12/01/12 TI F Bonds of 2000A 214,374 214,374 2,175,000 02101/10 G.O. TIP Refunding Bonds of 20038 10,412 10,412 1,530,000 08/01/10 Total tax increment bonds 943,532 161,711 I, I 05,243 9,815,000 Certificates of Indebtedness: 1999 G.O. Equipment Certificates 15,499 4,950 20,449 305,000 02101/04 G.O. Capital Notes of 2001 C 75,328 4,442 79,770 760,000 02101/06 2003 and 2003C G.O. Equipment Certificates (9,706) 3,300 (6,406) 600,000 6/1/04 & 1211/06 Total certificates of indebtedness 81,121 12,692 93,813 1,665,000 Permanent Improvement Revolving Bonds: G.O. PtR Bonds of 20008 9,829 9,829 2,740,000 02101/07 G.O. PIR Bonds of200lA 31,837 31,837 4,055,000 02101/07 G.O. PIR Bonds of2003A 47,765 47,765 4,580,000 02101/10 Total permanent improvement revolving bonds 89,431 0 89,431 11 ,375,000 State Aid Bonds of2001B 202,417 202,417 2,470,000 02/01/17 Totals-All Debt Service Funds $1,557,659 $616,313 $2,173,972 $38,405,000 1 u '1 L.J J '1 lJ r-, J M J '1 J ,., J J . Tax increment collections are subject to future valuations within the District. J J The City had a debt service study completed in 2001. Additionally, 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 J J J J - City of Andover, Minnesota ~ LJ M L1 n Audit Management Letter '...J Debt Service Funds n present and future land sales. The PIR Capital Projects Fund has deferred revenue of $2,491,402 at December 31,2003. 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: LJ n LJ n LJ n L.J n l J M LJ n '-oj .., (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Principal and interest payment delinquencies; Non-payment related defaults; Unscheduled draws on debt service reserves reflecting financial difficulties; Unscheduled draws on credit enhancements reflecting financial difficulties; Substitution of credit or liquidity providers, or their failure to perform; Adverse tax opinions or events affecting the tax-exempt status of the security; Modifications to rights of security holders; Bond calls; Defeasances; Release, substitution, or sale of property securing repayment of the securities; and Rating changes. '-J LJ ,.., u t"l '-1 ,.., LJ n u ,..., ,..., u n - u ,...., u J M J City of Andover, Minnesota '1 o 1 ~ Audit Management Letter Debt Service Funds ~ LJ The City now has over $38 million in debt. As such, the City is required to comply with the above regulations. The City has hired an independent fiscal agent to perform the compliance. J '1 Ll Arbitrage 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 ifthe issuer complies with the requirements of the Internal Revenue Code. The Internal Revenue Code relative to arbitrage has two major compliance areas: I) 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 2002 and 2003, and received a large arbitrage rebate in 2004 relating to past arbitrage filing. J J J n J J J r'1 J J J J J J - f\ LJ ,.., City of Andover, Minnesota t., Audit Management Letter n \.,1 Debt Service Funds r'" The following decision chart prompts questions to further evaluate a fund's financial position: u n LJ Condition A Condition B ,...., LJ M LJ n Questions LJ Cautions The debt service fund is clearly adequately unded. Plan for eventual use of surplus. 1. Are sufficient future assets scheduled (sucb 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.? ,..-, 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? <..j ,., u ..., u n LJ n he debt service fund is clearly not adequately funded. Plan for altern. ative funding (taxes, ransfers, other sources). Variables and possible outcomes are too diverse. Prepare projections to analyze possible scenarios and options. l J ,., Ll Conclusion 1 Conclusion 2 Conclusion 3 n LJ M LJ n LJ n - LJ M u J "'1 J City of Andover, Minnesota J '1 \.J Audit Management Letter Internal Control Matters n J INTERNAL CONTROL MATTERS J '~ LJ Soecial Assessments The City's deferred assessment records are maintained by the City Clerk. The County does not keep detailed records of deferred special assessments. The County only tracks the City's annual special assessment levy. Therefore it is imperative that the City's internal assessment records are monitored and maintained. J J J In 2002 the City expended considerable time and effort reconciling its general ledger to its internal assessment records. This was a time-consuming process that should help the City for years to come in tracking, maintaining, and reconciling special assessments. " J The City has a policy whereby special assessment payments can be deferred until the property is developed. After 15 years the special assessment is canceled. The City changed this policy in 2003 and no longer has a sunset date on any deferred assessments. J J In 2002 the City wrote off an assessment totaling $112,895 that is canceled because the 15 year time period has elapsed. Additionally, in 2002 the City wrote off several other assessments because the 15 year time period had expired in prior years. There are $33,800 in current assessments that may be canceled in future years if development does not occur. The City will have to find alternative funding sources to pay debt service related to these special assessment cancellations. We recommend the City monitor all special assessment rolls that are, or may be, subject to the same assessment policy. '1 LJ J J J J J - " LI r'l City of Andover, Minnesota l..l ,-' , Audit Management Letter '-. j Internal Control Matters n Journal Entries Our SAS 99 testing includes testing 4 journal entries. Our testing procedures indicated that a majority of journal entries were not officially approved by anyone and lacked supporting documentation. We have communicated this to the City's finance department and they have improved the policy in 2004 to include support documentation and approvals where applicable. LJ n LJ n u r'\ LJ n I. J ~\ u n LJ ,.., u n u n I J n LJ n u n LJ r""'1 Ll n u - n LJ J J J City of Andover, Minnesota Audit Management Letter Other Matters 'l u OTHER MATTERS J J J J J Development Fees and Permits During 2001, the Minnesota legislature passed various statute sections affecting development related fees and permits. Changes include: ,., J J J ~ . Annual reporting to the State on development revenues and related expenses. The initial reporting form was due April 1, 2003. (M.S. 16B.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." 'l LJ If not already done, we recommend the City review its policies and procedures with regard to development fees and permits to help assure compliance with State Statutes. J J J J J The City filed the development fees and permits form on April 1, 2003 and intends to file this year's report by June 30. - n ...J r"1 City of Andover, Minnesota LJ rl Audit Management Letter Ll Other Matters n LJ GASB 40 - Deposit and Investment Risk Disclosures The GASB issued Statement No. 40, Deposit and Investment Risk Disclosures, in 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 ofthe 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. (, LJ ,..., LJ n LJ ri LJ ~I LJ SAS 61 n 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 ofthe financial reporting process. The following constitutes our communication of such matters. LJ n u n LJ The Auditor's Responsibility under Auditing Standards Generally 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. n LJ ,..., lJ n u ,.., u n u n - u n LJ J l u City of Andover, Minnesota 1 Wi Audit Management Letter r'1 , u J J J r"'\ J J 1 u J J .~ J 1 L1 J J J J J Other Matters Significant Accounting Policies The City made significant accounting policy changes in 2002 due mainly to the implementation ofGASB 34. There were no significant accounting policy changes in 2003. Significant Audit Adjustments Our audit ofthe 2003 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: . 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 ofthese 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. - r. LJ r: City of Andover, Minnesota u ,..... Audit Management Letter u New Fraud Standard - SAS 99 M NEW FRAUD STANDARD - SAS 99 , J Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, has been issued and will be required for audits of periods beginning on or after December 15,2002. M u M ~I ,..., SAS 99 does not change the auditor's responsibility to obtain reasonable assurance that the financial statements are free of material misstatement, induding material misstatement due to fraud. The reason the new SAS was issued was to increase the likelihood that the auditor will detect material misstatement in the financial statements due to fraud by increasing the amount and nature of required procedures. u ,...., u ,-: u n SAS 99 is a comprehensive, far-reaching audit standard which is expected to significantly change the way auditor's approach and perform audits. The bottom line is that SAS 99 expects auditors to perform more work in every audit in both identifying and responding to the risk of material misstatement due to fraud. Implementation of SAS 99 will require additional time to complete an audit. u ,...., u n L.J !'-., As part ofthe City audit for 2003, we implemented SAS 99. We conducted interviews with Finance staff, other department staff and council. We also performed other procedures specifically designed to comply with the provisions of SAS 99. ..j M \ J ,.', u ,., u n u ,.., ~ - M u CITY OF NDOVE W~\Mi! DATE Mav 4.2004 ITEMS GIVEN TO THE CITY COUNCIL ~ Comprehensive Annual Financial Report ~ . PLEASE ADDRESS THESE ITEMS AT THIS MEETING OR PUT THEM ON THE NEXT AGENDA. THANK YOU. G:IDATAISTAFFlRHONDAAIAGENDAICC L1ST.doc ,..., ! u CITY OF NDOVE J J 1685 CROSSTOWN BOULEVARD N,W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100 FAX (763) 755-8923 . WWW.CI.ANDOVER.MN.US ,..., I J J Comprehensive Annual Financial Report ,..., I U of the J 1 u City of Andover, Minnesota ,..., J r-, J J For the Year Ended r-, J 1 u December 31,2003 J J ,..., J J J Prepared By: Finance Department City of Andover ,..., J II. FINANCIAL SECTION n u n u n Page U Reference No. n U 2 n U 10 n II U 12 n U 14 n 16 U n U Statement I 27 Statement 2 r, 28 U Statement 3 30 n Statement 4 32 U Statement 5 35 n Statement 6 36 U Statement 7 38 n Statement 8 40 Statement 9 42 U 43 n U n Statement 10 76 U 78 n 78 u n u Statement 11 83 n Statement 12 84 U n U CITY OF ANDOVER, MINNESOTA TABLE OF CONTENTS I. INTRODUCTORY SECTION Letter of Transmittal Organization Organizational Chart 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: Combining Balance Sheet - Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Governmental Funds J r'l J J J J ~ J J J J J J J J n J J J J J J 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 86 Statement 14 88 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 15 92 Statement 16 94 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 98 Statement 18 100 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 Statement 19 102 Statement 20 103 Statement 21 104 Statement 22 105 Statement 23 106 Statement 24 107 Statement 25 108 Statement 26 109 Statement 27 III Statement 28 I12 Statement 29 I13 Statement 30 I15 Statement 31 I17 Statement 32 118 Statement 33 120 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 Capital Assets Used in the Operation of Governmental Funds: Schedule By Source Schedule By Function and Activity Schedule of Changes By Function and Activity Supplementary Financial Information: Combined Schedule ofIndebtedness 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 4 122 124 125 126 CITY OF ANDOVER, MINNESOTA TABLE OF CONTENTS Reference Page No. III. STATISTICAL SECTION (UNAUDITED) Government-Wide Information: Govemmenl-Wide Expenses By Function Government-Wide Revenues By Source Table I 130 Table 2 131 Table 3 132 Table 4 133 Table 5 134 Table 6 134 Table 7 135 Table 8 135 Table 9 136 Table 10 136 Table II 137 Table 12 137 Table 13 138 Table 14 139 Table 15 140 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 n LJ n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u 1685 CROSSTOWN BOULEVARD N.W. 0 ANDOVER, MINNESOTA 55304 0 (763) 755-5100 FAX (763) 755-8923 0 WWW.CI.ANDOVER.MN.US n u March 15, 2004 n u To the Honorable Mayor and City Council City of Andover 1685 Crosstown Blvd. NW Andover, Minnesota 55304 n u n u Dear Honorable Mayor and Council Members: n The Comprehensive Annual Financial Report is submitted in conformance with all applicable governing laws and regulations. The following has set the standards forth: u o Andover City POlicy and Code oThe State Auditor, State of Minnesota .Govemment Finance Officers Association oGovemmental Accounting Standards Board n u n RESPONSffiILITY. 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. u n FINANCIAL STATEMENT FORMAT. This Comprehensive Annual Financial Report is presented in three main sections: u I. Introductory II. Financial III. Statistical n u The Introduction includes a list of the City's principal officials as of December 31, 2003, the table of contents, organizational chart, and this Letter of Transmittal. The Financial Section includes: (I) independent auditor's opinion; (2) management's discussion and analysis; (3) govemment 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. n u n u 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. n u 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. n u n 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 cf 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. u n u n u n 2 u J J To the Honorable Mayor and City Council City of Andover, Minnesota ~ u You may have heard the popular "train 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. J 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 to 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, J 1 u 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. ~ Ll 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: ~ Ll General Government: Mayor and City council Newsletter City clerk Administration Human resources Financial administration Elections Assessing Legal Planning and zoning Infonnation systems Facility management Engineering Risk management J J Public Safety: Police Fire protection Protective inspection Civil defense Animal control r'1 J Public Works: Streets and highwavs Snow and ice removal Street lighting Street signs Central equipment maintenance Traffic signals Water maintenance J Sanitation: Stonn sewers Tree preservation & weed control Sanitary sewer maintenance J Parks and Recreation Recvcling 1 LJ 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. r-, J IMPLEMENTATION OF GASB 34 J 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: J 1. Government-wide fmancial 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. 5. A management discussion and analysis is included as required supplemental infonnation J J 3 n u To the Honorable Mayor and City Council City of Andover, Minnesota n u ECONOMIC CONDITION AND OUTLOOK n Very moderate population growth is expected to continue in 2004 and 2005, with an estimated population of34,500 by 2010. The rate of residential growth slowed substantially in 1999 and 2000 as the availability of residentially zoned property decreased. The City experienced a significant amount of commercial growth during 2000 and 2001. 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. u n u The City's General Fund has two major categories of revenue, which accounted for 78% of the total in 2003. They are general property taxes at 68%, and charges for services at 10%. 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, Slch as recycling and community development. n u n 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 intergovernmental revenue. u 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 will allow cities the ability to levy up to 60% of the lost 2003 aid in 2004, n u n LGA, HACA and MVHC for 1998 through 2004 are as follows: u Ye~T LGA HACA 1998 $ 122.651 $ 378,975 1999 111.145 462,796 2000 119,752 490,237 2001 119,758 489,991 2002 119,827 2003 " 2004 " MVHC Total n 563,754 65,632 86,864 $ 501.626 573,941 609,989 609,749 683,581 65,632 86,864 u $ n u n "Due to the State Legislative actions to deal with the budget deficit, the City will not be receiving anv LGA and significantly reduced MVHC. u n 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. u n u 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 fur 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: n u n u n u n u n u n 4 u J J To the Honorable Mayor and City Council City of Andover, Minnesota J 1998 Cla~~ Rat~ 1999 2000 & 200 I 2002 & 2003 J 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% 1 LJ Commercial / 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% J 1998 Tax Capacity 1999 2000 & 200 I 2002 & 2003 J 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 Commercial/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 2003. The past 5 years are shown below: r'1 J J J n J R evenue~ ChanQ"e 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) J J 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. J J The City analyzes user fees every year as part of the budget process and makes adjustments where appropriate. Revenue from charges for services totaled $689,427 in 2002, and $647,813 in 2003. The decline is the result of a reduction in fees generated from the declining number of new development projects. J EMPWYMENT J The City of Andover's largest employers are govemment entities. The Anok-Hennepin School District has a significant presence in the community and Anoka County's Parks and Highway DqJarbnents and Sheriffs Office headquarters are located in Andover. The City of Andover is best classified as a bedroom community, since a majority of the residents commute outside of Andover for employment opportunities. The City does anticipate with the development of Andover Station Commercial Park and Clocktower Commons, that additional employment opportunities will be provided to residents in the near future. J J 5 n u To the Honorable Mayor and City Council City of Andover, Minnesota n u Major employers in Andover are as follows: n Firm Type of Business I Product Number of Emplovees u n ISD No II Anoka-Hennepin Anoka County Parks and Highwav Depar1menls Kottkes' Bus Service, Inc. Festival Foods Presbvterian Homes of Andovel Ed Fields & Sons, Inc. McDonald's Meadow Creek Christian School Elementary and secondary education County govemment and services Bus transportation Grocery store Senior housing and assisted living facilities Vegetable fanning Restaw-ant Private education K-12 523 247 173 120 86 70 60 60 u r'l u n u MAJOR INITIATIVES n FOR THE YEAR. The City has many accomplishments to report for 2003. The following list is a summary of some of the major initiatives completed throughout the year. u I) The September 2003 completion of the City's 6 million gallon per day (mgd) Water Treatment Plant has initiated a new era of City water services. With the need to meet new state and federal standards on 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, versus an elevated tower, at a savings to utility customers of over $1.3 million in capital costs. n u n 2) Council approval of the design and development of a new Fire Station (#3) in the northeast section of the City will replace the existing fire facility presently located on the City Center campus on Crosstown Boulevard. The decision to authorize this project was based on several factors associated with a growing service population, improving setvice 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 an updated fire services study justifying the need for a relocated third fire station. Anticipated occupancy of this new station is scheduled for November 2004. u n u r'l 3) On-going progress related to the planned construction of a new 140,000 sq. ft. Community Center in partnership with the Greater Minneapolis YMCA. This facility has progressed to the design stage and includes a 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 is in progress with the goal of raising $3.5 million by June 30, 2004 to assist in project financing. A decision to move forward with the project is anticipated in early 2004. u n u n 4) Continued negotiations with United Properties on the Andover Station south commercial and residential center has led to the approval of site plans calling for the construction ofa new 146,000 sq. ft, Target Greatland, a Walgreen's and the creation of 3 additional building pads in the land area. The Andover Economic Development Authority's recent approval will result in a dramatic reconfiguration of the area that will create a host of outdoor pedestrian amenities, complete with walking trails, a pergola, and a lighted fountain. In addition, the City has authorized the final plat of the Villages at Andover Station for Bruggeman Homes that will lead to the construction of 75 high-quality multi-family units on the 8.65 acre site located just south of the new Andover Marketplace shopping center. u n u n 5) The highly successful hosting of the City's First Business Appreciation Day to recognize and build awareness of the local business community and strengthen relationships with this important element of the Andover community. This event was coordinated through the Community Development Depar1ment and the Greater Anoka Chamber of Commerce. u n 6) The negotiated acquisition of properly for the future expansion of the City Center campus to the west of existing Public Works facilities. Land negotiations with the properly owner resulted in a three phase acquisition schedule of approximately 29 acres ofland that will enable the City to consider a wide range of expansion options. u n u n u n 6 u J 1 u To the Honorable Mayor and City Council City of Andover, Minnesota n I U 7) The creation of a Storm Sewer Management Utility Fund to assist in meeting new Federal requirements on the environmental management of storm water discharge. Costs for addressing these stringent federal requirements will be borne by property owners directly through a service fee that is based on their respective and proportionate generation of storm water discharge affecting the City's environmental resources. Reporting requirements will be handled through the City Engineering Department's Natural Resource office. r-, J n J 8) The successful establishment of an Annual State of the City address by the Mayor showcasing the past year's achievements and accomplishments in terms of residential growth, economic development and City programming and services. J 9) The successful completion of the City's Transportation Plan that establishes a strategic vision of where future City transit improvements will be made to accommodate increased motorist demands on the City's transportation infrastructure. The plan was adopted by the City Council and approved by the Metropolitan Council. J 10) A review of the City's fire service delivery system led to a significant increase in the City's Insurance Services Office (ISO) fire rating that should benefit property owner insurance rates in the rural areas of the community. Property owners in these affected areas should contact their insurance carriers with this new information regarding how their properties are evaluated for insurance rating factors. 1 u 11) The City Council gave final approval on a "Designated Rural Reserve" area for future urbanized growth. This area constitutes 959 acres of land in portions of Andover that are currently located outside the 2020 MUSA boundary. This 18-month long process engaged affected property owners to study the feasibility of providing City utility services and determining future transportation connections in an area once guided for large lot rural development. The Metropolitan Council ratified the designated rural reserve area, which allows the City to prudently plan and economize tre development potential of this precious natural resource. J J 12) Completion of the City's first "Comprehensive Annual Financial Report" (CAFR) rather than "Audited Financial Report" for the year ended December 31, 2002. The 2002 CAFR was a recipient of the "Excellence in Financial Reporting A ward" by the Govemment Finance Officers Association. By internally completing this report, the City realized cost savings in the form of reduced fmancial consulting fees. J 13) Awarded for the second year in a row the Govemment Finance Officers Association Distinguished Budget Presentation Award for the City's 2003 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. J 14) Completed the two-year process of codifying the City ordinances according to title, section and chapter and consolidating the code in a more logical sequence of City rules, procedures and operations. This two-year effort also resulted in the electronic conversion of all City Ordinances into an on-line database with enhanced search capabilities and download access through the City's website atwww.cLandover.mn.usunderCityCodes. J 15) Council approval of a zoning change that reduced building pad size from 22,500 square feet/ISO' x ISO' to 3,600 square feet. This change has resulted in an environmentally friendly enhancement by allowing builders to preserve existing trees and leave wildlife habitats minimally impacted by new housing development. J 16) In response to resident demands for safer student walking areas, the Engineer Department designed and completed the trail along Andover Boulevard from Bluebird Street to Hanson Boulevard. This trail segment safely allows students to walk to Andover High School, Andover Elementary and Oakview middle School. 1 LJ 17) 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 had a record attendance of 124 kids from allover the Andover, Ham Lake, East Bethel and Oak Grove areas. The planning is already under way for next year's camp. J Residential Development n The City continued to grow at a rate, which continues to create both immediate short-term and pressing long-term planning and service related needs. In 2003, the City reviewed plats for a number of new residential developments including Villas of Andover Station (75 townhouse units), Bunker Lake Village (41 small single family lots), Oakview Park (27 lots), Sophie's Addition (46 lots), Crosstown Meadows (16 townhouse units), Whitetail Ridge (100 lots), Woodland Estates Sixth Addition (90 lots), and Donohue Creekside Addition (2 lots). These plats included a total of 397 single family lots and townhouse units. Private development activities in a number of subdivisions such as Aztec Estates, Nature's Run, Sunridge, City View Fann, Grey Oaks, Constance Corners, Foxburgh Crossing, Shady Oak Cove, Maple Hollow, Woodland Creek Golf Villas and Woodland Estates Fourth Addition will require City technical oversight in a variety of different areas. , LJ ,.., J n J 7 n u To the Honorable Mayor and City Council City of Andover, Minnesota n u n Commercial Industrial Development u Review of commercial developments also increased in 2003 with ""view of Andover Marketplace East, Andover Clocktower Commons, Molly Professional Office Building Phase II, Constance Free Church Addition, Coon Rapids Christian Church and Fairbanks Properties retail building. These projects total 244,000 square feet of office retail and restaurant space and 44,800 square feet of institutional space with potential expansion for each sector in the future. n u 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 recreational opportunities, providing cost-effective city services, increased communication between city representatives and the public and added commercial/retail opportunities, n u n 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 govemment and programs. Additionally, accessibility to information and programs through the City's webpage (www.ci.andover.mn.us) is continually being upgraded. u n u FINANCIAL INFORMATION INfERNAL 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: (1) safeguarding 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 ly the City of Andover recognizes that: (I) the evaluation of cost and benefits requires 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 safeguard the City's assets and also provide reasonable assurance of properly recording financial transactions n u ,..., u n 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. u n 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. u 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, n u 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. n u 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. n u n u OTHER INFORMATION 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 1,2003. This is the second 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, 2004 continues to conform to the program requirements and have submitted it to the GFOA to determine its eligibility for another award. n u n u n u n 8 u J J To the Honorable Mayor and City Council City of Andover, Minnesota J The GFOA also presented the Certificate of Achievement for Excellence in Financial Reporting A ward to the City of Andover for its 2002 Comprehensive Annual Financial Report. This was the first 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 2003 continues to conform to the Certificate of Achievement Program requirements and have submitted it to the GFOA to determine its eligibility for another award. J J 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. 1 LJ 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. J I also want to express our appreciation to the Mayor, members of the City Council and the City Administrator, John Erar, for their interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner. J '-- J J J J J n J 1 LJ J n J J 1 LJ 9 n u CITY OF ANDOVER, MINNESOTA ORGANIZATION December 31, 2003 n LJ Office Name Term Mayor Michael Gamache January 4, 2005 Council Member Don Jacobson January I, 2007 Council Member Michael Knight January 4, 2005 Council Member Ken Orttel January 4, 2005 Council Member Julie Trude January I, 2007 n u n u n u n City Administrator Community Development Director City Engineer . Finance Director Building Official Public Works Superintendent Fire Chief City Clerk John Erar Will Neumeister David Berkowitz James Dickinson Don Olson Frank Stone Dan Winkel Vicki Volk Appointed Appointed Appointed Appointed Appointed Appointed Appointed Appointed u n u n u Attorney Fiscal Consultants William G. Hawkins & Associates Ehlers & Associates, Inc. Appointed Appointed n u n u n u n u n u n u n u n u n u n u n 10 u n J n i LJ CITY OF ANDOVER 1 Organizational Chart u n ! LJ r"1 Ll 1 LJ 'l J 1 u J n I U r"1 i LJ 'l J J 'l U 1 u J n J n J 'l J 11 n u n u Certificate of Achievement for Excellence in Financial Reporting n u n u n u n Presented to u City of Andover, Minnesota n u n u For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 2002 n u n u A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. n LJ n u n ~ u n u President n ~/~ Executive Director u n u n u n u n 12 u n u n Tautges Redpath, Ltd. Certified Public Accountants and Consultants u n u INDEPENDENT AUDITOR'S REPORT n u To the Honorable Mayor and Members of the City Council City of Andover, Minnesota n u n u 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, 2003 which collectively comprise the City'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 basic financial statements based on our audit. n u n u n u 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 opinion. n u n u n u 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 31,2003, and the respective changes in financial 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 n u n u n u In accordance with Government Auditing Standards, we have also issued a report dated March 15,2004 on our consideration of the City of Andover, Minnesota's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. n u n u n White Bear Lake Office: 4810 White Bear Parkway, White Bear Lake. Minnesota 55110, USA Telephone: 6514267000 Fax: 6514265004 u Hastings Office: 1303 South Frontage Road. Suite 13. Hastings. MN 55033. USA Telephone: 651 4804990 Fax: 6514265004 HLB Tautges Redpath. ltd. is a member of lIIIIlntemational. A world-wide organization of accounting firms and business advisers. n 14 u J J ""1 I L.J r; J 1 L.J J J J J J J J J J 'l Ll J J J J The Management's Discussion and Analysis, the budgetary information and the modified approach information on pages 16 through 24 and 76 through 79, respectively, are not a required part of the basic fmancial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming an opinion on the fmancial statements that collectively comprise the City of Andover, Minnesota's basic financial statements. The introductory section, combining and individual fund statements and schedules, supplementary fmancial 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 fmancial 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 financial statements and, accordingly, we express no opinion on them. March 15,2004 H~ ~ ~ {II HLB TAUTGES REDPATH, LTD. Certified Public Accountants 15 MANAGEMENT'S DISCUSSION AND ANALYSIS 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, 2003. We encourage readers to consider the infonnation presented here in conjunction with additional infonnation that we have furnished in our letter of transmittal, which can be found on pages 2 through 9 ofthis report. Financial Hil!bIil!bts The assets of the City of Andover exceeded its liabilities at the close of the most recent fiscal year by $121,926,269 (Net assets). Of this amount, $21,890,432 (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 $4,063,542, primarily due to the addition of utility infrastructure. As of the close of the current fiscal year, the City of Andover's governmental funds reported combined ending fund balances of$19,676,042. Special Debt Capital General Revenue Serviee Proiects Totals Reserved $ 87,766 $ $ 1,567,365 $ 609,339 $ 2,264,470 Designated 2.505.261 1,207.537 14,698.495 18.411.293 Undesignated 18.089 (9.706) (1.008.104) (999.721) $ 2 593 027 $ 1.225 626 $ I 557 659 $ 14299730 $ 19676042 The City's totallong-tenn liabilities increased by $823,658 during the current fiscal year, from $37,987,843 to $38,811,501. Beginning Ending Balance Additions Reductions Balance Governmental activities: Bonds payable $ 27.845.000 $ 6.904.000 $ (6.124,000) $ 28.625,000 Compensated absences 314213 246 644 (213123) 347 534 Total governmental activities 2R159213 7 150644 (6 :n7 323) 2R 972 534 Business-type activities: Bonds payable 9.780.000 9.780.000 Compensated absences 48.630 47.745 (37408) 58.967 Total business-type activities 9.828.630 47.745 (37.408) 9.838.967 Total City long-tenn liabilities $ 37987843 $ 7198389 $ (6374731) $ 38 811 501 Overview oftbe Financial Statements 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 infonnation 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 privatt>-sector business. The statement of net assets presents infonnation 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. 16 n u n u n u n u n u n u n u n u n u n u r'I u n u n u n u n u n u n u n u n u J J J ~ J n I L.J J J J J J J J J J n J n I LJ J J J Management's Discussion and Analysis 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, 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 government-wide financial statements distinguish functions of the City of Andover that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through !Ser 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 fmancial 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 fmancial 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; TIF Commercial Revitalization Debt Service Fund (DSF); and the following capital projects funds (CPF): Water Trunk, Sewer Trunk, Road and Bridge, Building Fund and Permanent Improvement Revolving. Data from the cther 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. Internal 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. 17 Management's Discussion and Analysis 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 73 of this report. Other information. The combining statements referred to earlier in connection with non-major governmental funds is presented immediately following the required 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 83 through 120 of this report. Government-wide Financial Analvsis As noted earlier, net assets may serve over time as a useful indictor ofa government's financial position. In the case of the City of Andover, assets exceeded liabilities by $121,926,269 at the close of the most recent fiscal year. The largest portion of the City of Andover's net assets ($95,320,925 or 78 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 Activitie~ 2002 2003 Business-Tvne Activities 2002 2003 Totals 2002 2003 Current and other assets $ 23.718.986 $ 27.347.243 $ 8,272.751 $ 3,447.513 $ 31.991.737 $ 30.794.756 Capital assets 93,236.466 91.026.359 33.190.991 43.339.802 126.427 .457 134,366.161 Total assets 116955452 118373602 41 463 742 46787 315 158419194 165160917 Long-term liabilities outstanding 28,159,213 28,972,534 9,828,630 9,838,967 37,987,843 38,811,501 Other liabilities 1 719 603 4189504 829 021 211 641 2 568 624 4423147 Total liabilities 29,898,816 33,162,038 10,657 ,651 10.072,610 40,556.467 43,234,648 Net assets: Invested in capital assets. net of related debt 64,911,479 61,941,541 23,170,434 33,379,384 88,081,913 95,320,925 Restricted 5.882,451 4,277.835 4.337.1 70 437.077 10,219.621 4.714,912 Unrestricted 16.262.706 18.992.188 3 298.487 2.898.244 19.561.193 21.890.432 Total net assets $ 87.056636 $ 8521 1.564 $ 30806091 $ 36.714705 $117862727 $121926269 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 ($21,890,432) 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. 18 n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u r'1 J r'1 Management's Discussion and Analysis J Government-wide Activities J Governmental activities decreased the City of Andover's net assets by $1,845,072 and business-type activities increased net assets by $5,908,614. Key elements of the activities are as follows: J City of Andover's Changes in Net Assets Governmental Activities Rusiness- Tvne Activiti~s Total 2002 2003 2002 2003 2002 2003 J Revenues: Program revenues: Charges for services $ 1.801.772 $ 1.721.434 $ 2.378.114 $ 2,828.020 $ 4.179.886 $ 4,549.454 J Operating grants and contributions 946.495 732.011 946.495 732.011 Capital grants and contributions 5.849.683 5.350.283 373,550 6.223.233 5.350.283 J General revenues: Property taxes 5.076.374 5.682.498 5.076.374 5.682.498 Tax increment 842,607 1,140,040 842,607 1,140,040 J Grants and contributions not restricted to specific programs 763,049 158,694 763,049 158,694 J Unrestricted investments earnings 821 002 56R 042 458311 (94 93 ]) 1 279 313 473 111 Total revenues 16 100 9R2 15353002 :1 209975 2733089 34 663 959 21.296 066 J Expenses: General government 2,386,568 2.431.252 2.386.568 2.431.252 Public safety 2,474,284 2,766,694 2,474,284 2,766,694 J Public works 4.819.429 3.361,255 4.819.429 3.361.255 Sanitation 264,671 160,548 264,671 160,548 Parks and recreation 856.806 802.131 856.806 802.131 Recycling 116.344 115.016 116,344 115.016 J Economic development 720,460 470,172 720,460 470,172 Interest on long-term debt 1.667,943 1,255.888 1.667.943 1.255.888 Water 1,526,526 1,737,596 1,526,526 1,737,596 Sewer 1.206.865 1.344.857 1.206.865 1.344.857 1 Storm sewer 168 203 168 203 L..J Total expenses 13 306 505 II 362 956 2733391 3 250 656 16 019 896 14613612 J Increase (decrease) in net assets before gain on the sale of capital assets and transfers 2.794.477 3.990.046 476.584 (517.567) 3.271,061 3.472.479 J Gain on the sale of capital assets 1.316.054 591.063 1.316.054 591.063 J Transfers 770 062 (6426181) 1770 062) 6 426 1 81 Increase in net assets 4,880,593 (1,845,072) (293,478) 5,908,614 4,587,115 4,063,542 J Net assets - January I 82.1 76.043 87.056,636 31.099,569 30,806.091 113.275.612 117 .862. 727 Net assets - December 31 $ 87 056 636 $ 85 211 564 $ 30806091 $ 36714705 $117862727 $121 926269 J J 19 n u Management's Discussion and Analysis n u Below are specific graphs which provide comparisons of the governmental activities revenues and expenditures: n Governmental Activities - Revenues u Unrestricted investments earnings Tax increment 4% 7% Property taxes 37% Charges for services Grants and II % contributions not restricted for specific programs 1% n u n u n u n Capital grants and contributions 35% u n u n Operating grants and contributions 5% u n u Governmental Activities - Expenses n Interest on long-term debt Economic 11 % development 4% u Parks and recreation 7% Sanitation 1% n u n Recycling 1% u n u n u n u n u n u n 20 u J 1 LJ Management's Discussion and Analysis Business-Type Activities J Business-type activities increased net assets by $5,908,614. Below are graphs showing the business-type activities revenue and expense comparisons: J Business-Type Activities - Revenues r-, I U r-, I U J ,..., I U J J J Business-Type Activities - Expenses n J J n J ,..., I LJ Sewer 41% J J J r-, J Unrestricted investments earnings 3% Charges for services 97% Storm sewer 5% 21 Water 54% Management's Discussion and Analysis Financial AnaIvsis 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 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 $19,676,042. Approximately 88 percent of this total amount ($17,411,572) constitutes unreserved fund balance. The remainder of the fund balance ($2,264,470) is reserved because it has already been committed I) to provide for prepaid items ($3,239), 2) to provide for inventory ($84,527),3) to provide for an interfund loan ($150,000), 4) to pay debt service ($1,567,365) and 5) bond proceeds specified for a project ($459,339). The general fund decreased by $221,945 in 2003, which was directly related to the state aid cuts passed on to local governments ($589,933) and the budgeted use of fund balance ($300,294). To provide a short-term fix to state aid cuts in 2004, the tax levy was increased. The water trunk, sewer trunk, road & bridge and permanent improvement revolving capital projects fund increased primarily due to the prepayments of assessments on improvement projects. The building fund capital projects fund decreased by $266,220 for 2003 due to preliminary construction fees associated with a community center project. 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 $2,878,375 (water $1,569,423, sewer $1,268,468 and storm sewer $40,484) and internal service funds of $281 ,495. The water and storm sewer enterprise funds had increases in net assets in 2003 of $281,166 and $6,054,354 respectively, while the sewer enterprise fund net assets decreased $436,009. The significant increase for the storm sewer fund reflects the inaugural year of the fund and the recognition of the infrastructure. The internal service funds had increases in net assets of $43,487. Budl!etarv Hil!hlil!hts General Fund The revenue and expenditure budget was amended due to tre state budget reductions affecting local government aid ($119,842) and market value homestead credit aid ($470,108) directly related to the City. The budget was also amended mid-year for the creation ofa storm water enterprise fund previOUSly accounted for in the general fund. Canital 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, 2003, amounts to $134,366,161 (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 pres..-ve 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. n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u 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. This assessment will be performed every three years. As of December 31, 2002, the City's n 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 Ihe following factors: (I) traffic using the system; (2) tre sun's ultra-violet rays drying U 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 n maintenance activities such as pothole patching, crack sealing, seal coating and overlaying. The City expended $956,688 on street and trail 22 U n U J J Management's Discussion and Analysis maintenance for the year ending December 31,2003. These expenditures delayed deterioration; however, the overall condition of the system 1 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 $950,000. LJ Beginning Ending 1 Primary Government Balance Additions Deletions Balance LJ Governmental activities: Land and improvements $ 8.013.1 10 $ 453.717 $ (198.674) $ 8.268.153 J Streets and trails 69.740.833 867.955 70.608.788 Construction in progress 1,162,137 3,537,401 (1,045,212) 3,654,326 Buildings and improvements 5.710.212 126.556 (84.393) 5.752.375 Furniture and equipment 59,387 28,228 87,615 J Machinery and equipment 5.399.634 199.839 (509.122) 5.090.351 Other park improvements 2,774,922 235,797 ( 10,000) 3,000,719 Storm sewers 7.045.960 (7 .045.960) J Total capital assets 99.906.1 95 5.449.493 (8.893.361) 96.462.327 Less accumulated depreciation for: Buildings and improvements 1.567.271 199.506 (84.393) 1.682.384 J Furniture and equipment 55.730 2.456 58.186 Machinery and equipment 2,528,025 428,365 (234,800) 2,721,590 Other park improvements 863.896 115.912 (6.000) 973.808 J Storm sewers 1.654.807 77.031 ( 1.731.838) Total accumulated depreciation n 669 729 823 270 (2 057 0'1 ]) 5 435 968 1 Governmental activities capital assets - net 93.236.466 4.626.223 (6.836.330) 91.026.359 LJ Business-type activities: J Land and improvements 196,387 196,400 392,787 Construction in progress 6.094.113 3,600.224 (590.114) 9.104.223 Buildings and improvements 4,402,174 333,752 4,735,926 Furniture and equipment 29.355 9.280 38,635 1 Machinery and equipment 489,477 411,365 900.842 L.J Collection and distribution 31.490.972 9.031.969 40.522.941 Total capital assets 1 being depreciated 42702478 11 582 990 (590114) 55695354 L.J Less accumulated depreciation for: Buildings and improvements 1.990,476 190.553 2.181.029 r-, Furniture and equipment 29,355 464 29,819 J Machinery and equipment 339.126 200.151 539.277 Collection and distribution 7.152.530 2.452.897 9.605.427 1 Total accumulated depreciation 9 511 4R7 2 844 065 12355552 LJ Business-type activities capital assets - net 33.190.991 10.738.925 (590.114) 43.339.802 J Total capital assets $ 126427457 $ 15365148 $ (7 426 444) $ 134366161 r-, Additional information on the City of Andover's capital assets can be found in Note 5. J Long-term debt. At the end of the current fiscal year, the City of Andover had total long-term debt outstanding of$38,811,501, an increase of $823,658 from 2002. General obligation revenue bonds ($11,825,000) were used to finance the addition to the public works facility and 1 the water treatment facility (currently being constructed). Special assessment bonds ($1,255,000) financed improvement projects within the City and are assessed to the benefiting properties. Tax increment bonds ($9,815,000) financed the City's economic development plan. U r-, I 23 L.J n u Management's Discussion and Analysis n u Certificates of indebtedness ($1,665,000) financed capital equipment purchases. Permanent improvement revolving bonds ($11,375,000) financed improvement projects within the City and are assessed to the benefiting properties. State aid bonds ($2,470,000) were used to finance Municipal State Aid (Ms-\) eligible road projects. n u Additional long-term debt in the amount of $406,50 I is for compensated absences. n City of Andover's Outstanding Debt u Governmental Activities Business-Type Activities Total n Bonds payable: G.O. revenue bonds Special assessment bonds Tax increment bonds Certificates of indebtedness Permanent improvement revolving bonds State aid bonds u $ 2.045.000 1.255,000 9,815,000 1.665.000 11,375,000 2470 000 $ 9.780.000 $ 11.825.000 1.255.000 9,815,000 1.665.000 11,375,000 2470000 n u n Total bonds payable 28,625,000 9,780,000 38,405,000 LJ Compensated absences 347.534 58.967 406.50 I n Total $ 28 972 534 $ 9 838 967 $ 38811501 u The City of Andover maintains an A+ rating with a stable outlook from Standard and Poor's. n 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 $39,325,686. Only $3,627,485 of the City's outstanding debt is counted within the statutory limitation. LJ n Additional information on the City of Andover's long-term debt can be found in Note 6. u 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 or requests 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. n u n LJ n u n LJ n u n u n LJ n u n 24 LJ 'l J J CITY OF ANDOVER, MINNESOTA STATEMENT OF NET ASSETS Statement I December 31, 2003 J Primary Government Government Business-Type Totals (Memorandum Only) Activities Activities 2003 2002 J Assets: Cash and investments $ 23,043,924 $ 2,611,544 $ 25,655,468 $ 25,677,672 Restricted assets: Cash and investments 45,504 ~ Accrued interest 66,353 7,953 74,306 86,522 U Due from other governmental units 78,576 1,358 79,934 97,581 Accounts receivable - net 100,686 730,939 831,625 742,911 Prepaid items 47,819 52,867 100,686 91,353 .J Property taxes receivable: Unremitted 184,797 184,797 70,181 Delinquent 124,610 124,610 109,923 J Special assessments receivable: Unremitted 10,767 262 11 ,029 4,167 Delinquent 43,631 5,698 49,329 37,404 Deferred 3,496,053 3,496,053 4,820,961 J Notes receivable 15,595 15,595 37,943 Inventories - at cost 134,432 36,892 171,324 169,615 Capital assets - net Nondepreciable 82,531,267 9,497,010 92,028,277 85,206,580 J Depreciable 8,495,092 33,842,792 42,337,884 41,220,877 Total assets 118,373,602 46,787,315 165,160,917 158,419,194 J Liabilities: Interfund payable 19,869 (19,869) Accounts payable 91,888 27,432 119,320 107,376 Contracts payable 705,494 12,164 717,658 879,484 J Developer advances 2,197,711 2,197,711 Deposits payable 2,700 5,534 8,234 4,000 Due to other governmental units 109,031 6,815 115,846 257,857 Salaries payable 121,325 21,149 142,474 131,317 J Uneamed revenue 481,668 481,668 468,046 Accrued interest payable 459,818 180,418 640,236 720,544 Compensated absences: Due in more than one year 347,534 58,967 406,50 I 362,843 r, Bondslnotes payable: J Due within one year 6,919,000 310,000 7,229,000 4,415,000 Due in more than one year 21,706,000 9,470,000 31,176,000 33,210,000 J Total liabilities 33,162,038 10,072,610 43,234,648 40,556,467 Net assets: J Invested in capital assets, net of related debt 61,941,541 33,379,384 95,320,925 88,081,913 Restricted for: Debt service 2,173,972 2,173,972 2,816,396 Capital improvements 458,290 437,077 895,367 5,236,408 J Tax increment purposes 1,645,573 1,645,573 2,166,817 Unrestricted 18,992,188 2,898,244 21,890,432 19,561,]93 Total net assets $ 85,211,564 $ 36,714,705 $ 121,926,269 $ 117,862,727 ~ U The accompanying notes are an integral part of these financial statements. J 1 27 L..J ,., u CITY OF ANDOVER, MINNESOTA STATEMENT OF ACTIVITIES For The Year Ended December 31, 2003 ,., u ,., Program Revenues Charges Operating Capital For Grants and Grants and Expenses Services Contributions Contributions FunctionslPrograms Primary government: Government activities: General government $ 2,431,252 $ 593,568 $ $ 47,515 Public safety 2,766,694 793,306 239,451 Public works 3,361,255 312,110 197,960 4,933,417 Sanitation 160,548 Parks and recreation 802,131 369,351 Recycling 115,016 22,450 55,570 Economic development 470,172 Interest on long-term debt 1,255,888 239,030 Total government activities 11,362,956 1,721,434 732,011 5,350,283 Business-type activities: Water 1,737,596 1,399,798 Sewer 1,344,857 1,309,584 Storm sewer 168,203 118,638 Total business-type activities 3,250,656 2,828,020 Total primary government $ 14,613,612 $ 4,549,454 $ 732,011 $ 5,350,283 u ,., u ,., U n u n u ,., u ,., u ,., u n u n u ,., u ,., u ,., u The accompanying notes are an integral part of these financial statements. ,., u ,., u ,., u ,., 28 u J J Statement 2 J Net (Expense) Revenue and Changes in Net Assets Primary Government J Governmental Business-Type Totals (Memorandum Only) Activities Activities 2003 2002 J $ (1,790,169) $ $ (1,790,169) $ (1,800,378) (1,733,937) (1,733,937) (1,357,634) J 2,082,232 2,082,232 1,467,194 ( 160,548) (160,548) (264,671 ) (432,780) (432,780) (571,479) J (36,996) (36,996) (31,214) (470,172) (470,172) (720,460) (1,016,858) (1,016,858) (1,429,913) J (3,559,228) (3,559,228) (4,708,555) (337,798) (337,798) (219,278) J (35,273) (35,273) 237,551 (49,565) (49,565) (422,636) (422,636) 18,273 J (3,559,228) (422,636) (3,981,864) (4,690,282) J General revenues: General property taxes 5,682,498 5,682,498 5,076,374 Tax increment collections 1,140,040 1,140,040 842,607 Grants and contributions not J restricted to specific programs 158,694 158,694 763,049 Unrestricted investment earnings 568,042 (94,931) 473,111 1,279,313 Gain on sale of capital assets 591,063 591,063 1,316,054 Transfers (6,426,181) 6,426,181 ~ L.J Total general revenues, gain on sale of capital assets and transfers 1,714,156 6,331,250 8,045,406 9,277,397 J Change in net assets (1,845,072) 5,908,614 4,063,542 4,587,115 Net assets - beginning 87,056,636 30,806,091 117,862,727 113,275,612 J Net assets - ending $ 85,211,564 $ 36,714,705 $ 121,926,269 $ 117,862,727 J J J J 29 n u CITY OF ANDOVER, MINNESOTA BALANCE SHEET n GOVERNMENTAL FUNDS Decembedl, 2003 U TIF n Commercial U Revitalization Water Trunk Sewer Trunk General DSP CPP CPP Assets n Cash and investments S 2,611,103 S 455,564 S 1,692,768 S 735,597 Accrued interest 5,229 713 4,929 1,849 U Due from other governmental units 33,390 Accounts receivable - net 49,927 lnterfund receivable 120,000 n Prepaid items 3,239 Property taxes receivable: U Unremitted 86,762 33,806 Delinquent 91,953 19,566 Special assessments receivable: n Unremitted 66 1,661 4,293 Delinquent 1,858 34,196 1,311 U Deferred 107,949 55,059 15,348 Notes receivable Interfund loan receivable n Inventory 84,527 U Total assets 2,968,054 653,455 1,874,067 757,087 Liabilities and Fund Balances n Liabilities: U Interfund payable Accounts payable 57,269 n Contracts payable 11,978 Developer advances U Deposits payable 2,700 Due to other governmental units 99,636 Salaries payable 106,060 n Interfund loan payable Deferred revenue 97,384 161,711 56,370 15,348 U Totalliahilities 375,027 161,711 56,370 15,348 n Fund balances: Reserved for. U Prepaid items 3,239 Inventory 84,527 n Debt service 491,744 Projects U lnterfund loan Unreserved reported in: Designated: n General fund 2,505,261 Special revenue funds U Capital projects funds 1,817,697 741,739 Undesignated: Special revenue funds n Debt service funds Capital projects funds U Total fund balances 2,593,027 491,744 1,817,697 741,739 n TotalliabiIities and fund balances S 2,968,054 S 653,455 S 1 ,874,067 S 757,087 U Fund balance reported above n Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not fmancial resources and, therefore, are not reported in the funds. U Other long-term assets are not available to pay for current-period expenditures and, therefore, are deferred in the funds. Internal seIVice 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 activities statement of net assets along with a deduction of net n revenue attributable to business-type activities. Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not U reported in the funds. Net assets of governmental activities n U The accompanying notes are an integral part of these financial statements. n 30 u J J Statement 3 'l Pemanent L.J Road & Improvement Other Intra Totals (Memorandum Only) Bridge Building Pund Revolving Governmental Activity Governmental Funds cpp CPP CPP Punds Eliminations 2003 2002 'l $ 2,082,754 $ 14,254 $ 9,511,901 $ 5,741,356 $ $ 22,845,297 $ 18,001,163 L.J 7,395 684 29,505 15,377 65,681 61,026 3,604 41,582 78,576 96,197 3,750 47,009 100,686 162,584 J 635,000 20,000 (775,000) 3,239 4,152 10,918 53,311 184,797 70,181 J 13,091 124,610 109,923 228 543 3,976 10,767 4,135 752 29 5,485 43,631 34,225 280,545 2,491,373 545,779 3,496,053 4,818,360 J 15,595 15,595 37,943 150,000 (150,000) 84,527 68,175 3,021,196 14,938 12,187,101 6,502,561 (925,000) 27,053,459 23,468,064 1 LJ 775,000 (775,000) ,., 5,237 418 24,568 87,492 87,866 J 15,866 261,206 314,186 102,258 705,494 318,680 2,197,711 2,197,711 2,700 1,900 32 1,533 6,831 108,032 251,700 n 8,371 114,431 107,744 J 150,000 (150,000) 281,297 2,491,402 1,058,045 4,161,557 5,468,497 J 297,163 266,475 5,005,250 2,125,073 (925,000) 7,377,417 6,236,387 3,239 4,152 J 84,527 68,175 1,075,621 1,567,365 1,665,451 459,339 459,339 899,238 150,000 150,000 J 2,505,261 2,742,645 1,207,537 1,207,537 1,083,966 2,724,033 7,031,851 2,383,175 14,698,495 11,565,955 J 18,089 18,089 (1,804) (9,706) (9,706) (251,537) (756,567) (1,008,104) (796,10 1) J 2,724,033 (251,537) 7,181,851 4,377,488 19,676,042 17,231,677 $ 3,021,196 $ 14,938 $ 12,187,101 $ 6,502,561 $ (925,000) $ 27,053,459 $ 23,468,064 ,., $ 19,676,042 $ 17,231,677 J 91,026,359 93,236,466 3,679,889 5,000,451 J 261,626 227,242 (29,432,352) (28,639,200) J $ 85,211,564 $ 87,056,636 J 31 n u CITY OF ANDOVER, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES AND n CHANGES IN PUND BALANCE GOVERNMENTAL FUNDS U Por The Year Ended December 31, 2003 n TIF U Commercial Revitalization Water Trunk Sewer Trunk n General DSF CPF CPP Revenues: U General property taxes S 4,286,838 $ $ $ Tax increment collections 479,126 n Licenses and pennits 551,385 Intergovernmental 508,054 40,074 U Special assessments 64,509 766,758 331,507 Charges for services 647,813 Fines 68,686 n Investment income (6,407) (8,721) 45,328 34,135 U Miscellaneous Park dedication fees Connection charges 797,979 246,773 n Other 226,868 U Total revenues 6,283,237 574,988 1,610,065 612,415 n Expenditures: Current: U General government 1,915,314 Publie safety 2,631,991 n Public works 1,108,578 17,420 11,625 Sanitation 80,901 U Parks and recreation 574,719 Recycling 114,784 Economic development n Unallocated 25,865 Capital outlay: U General government Public safety n Public works 17,714 39,578 132,752 Sanitation U Parks and recreation 24,285 Debt service: n Principal retirement 1,845,000 Interest 336,863 U Paying agent fees 300 Professional services 2,997 Construction/acquisition costs n U Total expenditures 6,494,151 2,185,160 56,998 144,377 Revenues over (under) expenditures (210,914) (1,610,172) 1,553,067 468,038 n Other financing sources (uses): U Transfers in 165,000 1,624,440 350,000 390,000 Transfers out (190,310) (1,393,405) (127,957) n Bonds issued Bond premium U Bond discount Proceeds from the sale of capital assets 14,279 n Total other financing sources (uses) (11,031) 1,624,440 (1,043,405) 262,043 U Net increase (decrease) in fund balance (221,945) 14,268 509,662 730,081 n Pund balanee - January 1 2,814,972 477,476 1,308,035 11,658 U Pund balance - December 31 S 2,593,027 S 491,744 S 1,817,697 $ 741,739 n The accompanying notes are an integral part of these financial statements. U n 32 u J J Statement 4 J Permanent Road & Improvement Other Intra Totals (Memorandum Only) 1 Bridge Building Pund Revolving Governmental Activity Governmental Punels LJ CPP CPP CPP Punels Eliminations 2003 2002 $ 543,587 $ $ $ 840,852 $ $ 5,671,277 $ 5,060,053 r'1 657,448 1,136,574 878,567 551,385 588,965 U 17,735 324,842 890,705 1,764,078 665,656 2,844,587 448,619 5,121,636 4,183,796 J 215,981 863,794 870,941 68,686 73,475 70,740 8,136 327,296 93,317 563,824 812,896 ,.., 357,483 357,483 280,312 J 1,044,752 1,281,670 47,515 138,369 (20,000) 392,752 338,905 1,297,718 55,651 3,171,883 3,076,911 (20,000) 16,662,868 16,133,658 ,.., I U 116,987 149,053 2,181,354 2,173,992 r'1 2,631,991 2,352,909 J 501,715 869,211 627,532 3,136,081 4,603,715 80,901 110,213 38,359 613,078 689,161 J 114,784 116,005 471,172 471,172 720,960 25,865 30,614 28,228 28,228 58,943 J 129,825 129,825 317,699 5,982 1,110,360 94,336 1,400,722 822,284 191,391 120,186 311,577 65,215 443,239 272,457 739,981 701,132 1 4,279,000 6,124,000 7,070,000 LJ 939,194 1,276,057 1,768,509 3,124 3,424 3,415 J 25,015 28,012 24,850 607,853 2,721,376 183,886 3,513,115 758,953 507,697 1,168,079 4,892,338 7,361,367 22,810,167 22,388,569 J 790,021 (1,112,428) (1 ,720,455) (4,284,456) (20,000) (6,147,299) (6,254,911) 846,208 333,752 3,739,272 (6,119,763) 1,328,909 754,062 J (1,873,608) (3,039,653) 6,139,763 (485,170) 4,580,000 2,324,000 6,904,000 5,188 5,188 (3,169) (3,169) J 827,627 841,906 2,139,961 846,208 3,036,975 3,856,434 20,000 8,591,664 2,894,023 1 790,021 (266,220) 1,316,520 (428,022) 2,444,365 (3,360,888) LJ 1,934,012 14,683 5,865,331 4,805,510 17,231 ,677 20,592,565 1 $ 2,724,033 $ (251,537) $ 7,181,851 $ 4,377,488 $ $ 19,676,042 $ 17,231,677 U ,.., I 33 LJ J J CITY OF ANDOVER, MINNESOTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS For The Year Ended December 31,2003 ,..., J Statement 5 ,.., , LJ Amounts reported for governmental activities in the statement of activities (page 33) are different because: ,.., I U 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. ,.., I U The net effect of various miscellaneous transactions involving capital assets is to decrease net assets (Le., sales, trade-ins, and donations). ,..., J Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 1 u The issuance oflong-tenn debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal oflong-tenn 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-tenn debt and related items. J Transfer out of governmental capital assets contributed to Enterprise Funds. ,..., J 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. ,..., J 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) J The accompanying notes are an integral part of these financial statements. J J J J J J ,..., J 35 2003 $ 2,444,365 5,300,178 (240,365) ( 1,320,562) (780,000) (7,269,920) (13,152) 34,384 $ (1,845,072) 2002 $ (3,360,888) 1,862,617 (450,357) (22,782) 7,070,000 (373,550) 100,287 55,266 $ 4,880,593 n u CITY OF ANDOVER, MINNESOTA STATEMENT OP NET ASSETS n PROPRIETARY FUNDS December 31, 2003 U n U Water Sewer Stann Sewer n Assets Current assets: U Cash and cash equivalents S 1,728,208 $ 881,967 S 1,369 Restricted assets: Cash and cash equivalents n Accrued interest 5,360 2,593 U Due from other governmental units 858 500 Accounts receivable - net 302,009 358,801 70,129 lnterfund receivable 12,000 n Prepaid items 52,867 Special assessments receivable: U Unremitted 131 131 Delinquent 2,269 3,429 Deferred n Inventories - at cost 36,892 Total current assets 2,086,869 I ,300,646 71,998 U Noncurrent assets: Capital assets: n Land 392,787 U Buildings and structures 4,735,926 Machinery and equipment 252,0 I 0 311,903 375,564 Distribution and collection system 12,844,568 20,067,184 7,611,189 n Construction in progress 9,104,223 Total capital assets 27,329,514 20,379,087 7,986,753 U Less: Allowance for depreciation (4,998,159) (5,384,510) (I ,972,883) Total noncurrent assets 22,331,355 14,994,577 6,013,870 n Total assets 24,418,224 16,295,223 6,085,868 U Liabilities Current liabilities: n Interfund payable 12,000 U Accounts payable 21,442 3,091 2,899 Contracts payable 5,689 6,475 Deposits payable 5,534 n Interest payable 180,418 Due to other governmental units 2,635 3,842 338 U Salaries payable 11 ,317 7,237 2,595 Bonds payable - due within onc year 310,000 Total current liabilities 537,035 14,170 24,307 n Noncurrent liabilities: U Bonds payable. due in more than one year 9,470,000 Compensated absences payable 33,752 18,008 7,207 n Total noncurrent liabilities 9,503,752 18,008 7,207 Total liabilities 10,040,787 32,178 31,514 U Net assets n lnvested in capital assets, net of related debt 12,370,937 14,994,577 6,013,870 Restricted 437,077 U Unrestricted 1,569,423 1,268,468 40,484 Total net assets $ 14,377,437 $ 16,263,045 S 6,054,354 ,-, U Net assets reported above Amounts reported for business-type activities in the statement of net assets are different because: n 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 U business-type activities. Net assets of business-type activities n The accompanying notes are an integral part of these financial statements. U n 36 u Statement 6 ri Totals Lj Infra Governmental Activities - Activity Totals Intemal Service Funds 7 Eliminations 2003 2002 2003 2002 U S S 2,611,544 S 7,507,752 S 198,627 S 168,757 Pl - 45,504 L j - 7,953 24,939 672 557 1,358 1,384 - - 730,939 580,327 - (12,000) - - - - 7 - 52,867 51,350 44,580 35,851 262 32 - - M - 5,698 3,179 - 2,601 36,892 55,683 49,905 45,757 Li (12,000) 3,447,513 8,272,751 293,784 250,922 P9 - 392,787 196,387 - - 4,735,926 4,402,174 - - 939,477 518,832 - - t" 1 - 40,522,941 31,490,972 - - 9,104,223 6,094,113 - Lj - 55,695,354 42,702,478 - - (12,355,552) (9,511,487) - r" 1 43,339,802 33,190,991 1--i (12,000) 46,787,315 41,463,742 293,784 250,922 (12,000) - - - - - 27,432 14,151 4,396 5,359 - 12,164 560,804 - - P'' - 5,534 2,100 - - - 180,418 240,557 - - 6,815 5,299 999 858 21,149 16,876 6,894 6,697 310,000 - (12,000) 563,512 839,787 12,289 12,914 J 9,470,000 9,780,000 - - r) 58,967 48,630 1 9,528,967 9,828,630 Lj (12,000) 10,092,479 10,668,417 12,289 12,914 P9 J 33,379,384 23,170,434 437,077 4,337,170 2,878,375 3,287,721 281,495 238,008 S S 36,694,836 $ 30,795,325 S 281,495 S 238,008 Li S 36,694,836 $ 30,795,325 n J 19,869 10,766 S 36,714,705 $ 30,806,091 Li .7 Lj 37 n LJ CITY OF ANDOVER, MINNESOTA STATEMENT OF REVENUES, EXPENSES AND n CHANGES IN FUND NET ASSETS U PROPRIETARY FUNDS For The Year Ended December 31, 2003 n U n Water Sewer Storm Sewer U Operating revenues: ,..., User charges $ 1,337,130 $ 1,287,168 $ 117,469 Meters 28,392 U Permit fees 8,350 Penalties 25,926 22,416 1,169 n Other U Total operating revenues 1,399,798 1,309,584 118,638 Operating expenses: n Personal services 322,656 164,639 33,813 LJ Supplies 119,702 13,298 2,232 Other service charges 411,349 159,368 41,789 ,..., Disposal charges 603,070 Depreciation 455,845 415,336 91,632 u Total operating expenses 1,309,552 1,355,711 169,466 n Operating income (loss) 90,246 (46,127) (50,828) U Nonoperating revenues (expenses): n Invesnnent income (93,195) (1,416) (320) Interest expense (445,030) U Total nonoperating revenues (expenses) (538,225) (1,416) (320) n Income (loss) before contributions U and transfers (447,979) (47,543) (51,148) n Capital contributions 709,493 454,925 6,105,502 U Transfers: Transfers in 505,170 n Transfers out (485,518) (843,391 ) U Total transfers 19,652 (843,391 ) ,..., Change in net assets 281,166 (436,009) 6,054,354 U Net assets - January I 14,096,271 16,699,054 ,..., Net assets - December 31 $ 14,377,437 $ 16,263,045 $ 6,054,354 LJ Net changes in net assets reported above ,..., Amounts reported for business-type activities in the statement of activities are different because: U 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 maintenance n and insurance to individual funds. This amount is the portion of net revenue attributable to U business-type activities. Change in net assets of business-type activities n The accompanying notes are an intregral part of these financial statements. U n 38 u 7 Statement 7 U r I Li Totals Intra Governmental Activities - 7 Activity Totals Internal Service Funds Lj Eliminations 2003 2002 2003 2002 rl J $ - $ 2,741,767 $ 2,286,396 $ 427,001 $ 435,998 28,392 40,343 - 8,350 14,000 t1 - 49,511 36,995 - - 380 232,859 31,235 2,828,020 2,378,114 659,860 467,233 521,108 475,483 224,583 179,449 135,232 90,940 143,102 125,844 (20,000) 592,506 556,898 252,906 104,014 603,070 561,249 962,813 835,030 (20,000) 2,814,729 2,519,600 620,591 409,307 20,000 13,291 (141,486) 39,269 57,926 - (94,931) 458,311 4,218 8,106 (445,030) (240,557) t (539,961) 217,754 4,218 8,106 J 20,000 (526,670) 76,268 43,487 66,032 - 7,269,920 373,550 - 505,170 (20,000) (1,348,909) (754,062) (20,000) (843,739) (754,062) U 5,899,511 (304,244) 43,487 66,032 30,795,325 31,099,569 238,008 171,976 $ $ 36,694,836 $ 30,795,325 $ 281,495 $ 238,008 $ 5,899,511 $ (304,244) 7,269,920 373,550 (7,269,920) (373,550) 9,103 10,766 $ 5,908,614 $ (293,478) 39 n u CITY OF ANDOVER, MlNNESOT A STATEMENT OF CASH FLOWS n PROPRIETARY PUNDS U Par The Year Ended December 31, 2003 n U Water Sewer Storm Sewer n Cash flows from operating activities: U Receipts from customers and users $ 1,356,903 $ 1,272,374 $ 48,009 Payment to suppliers (1,053,660) (777,152) (34,647) n Payment to employees (315,372) (165,937) (23,673) U Net cash flows from operating activities (12,129) 329,285 (10,311) Cash flows from noncapital financing activities: n Receipt of advances from other funds 12,000 U Payment of advances to other funds (12,000) Transfers in 505,170 Transfers out (485,518) (843,391 ) n Net cash flows from noncapital financing activities 7,652 (843,391) 12,000 U Cash flows from capital and related financing activities: n Acquisition of capital assets (3,838,184) (3,520) Interest paid on debt (505,169) U Receipt of bonds Net cash flows from capital and related financing activities (4,343,353) (3,520) n Cash flows from investing activities: U Investment income (78,235) 610 (320) n Net increase in cash and cash equivalents (4,426,065) (517,016) 1,369 U Cash and cash equivalents. January 1 6,154,273 1,398,983 Cash and cash equivalents. December 31 $ 1,728,208 $ 881,967 $ 1,369 n U Reconciliation of operating income to net cash provided n (used) by operating activities: Operating ineome (loss) $ 90,246 $ (46,127) $ (50,828) U Adjustments to reconcile operating ineome (loss) to net cash flows from operating activities: n Depreciation 455,845 415,336 91,632 Changes in assets and liabilities: U Decrease (increase) in due from other governmental units 526 (500) Decrease (increase) in accounts receivable (43,096) (37,387) (70,129) n Decrease (increase) in prepaid items (1,517) Decrease (increase) in special assessments 201 (349) U Decrease (increase) in inventory 18,791 Inerease (decrease) in accounts payable 10,255 127 2,899 n Increase (decrease) in contracts payable (555,089) (26) 6,475 Increase (decrease) in deposits payable 3,434 l..J Increase (decrease) in due to other governmental units 917 261 338 Increase (decrease) in salaries payable 618 1,060 2,595 Increase (decrease) in deferred revenue n Increase (decrease) in compensated absences 5,749 (2,619) 7,207 U Total adjustments (102,375) 375,412 40,517 n Net cash provided by operating activities $ (12,129) $ 329,285 $ (10,311) U Noncash investing, capital and financing activities: Assets contributed to the Enterprise Punds $ 709,493 $ 454,925 $ 6,105,502 n U The accompanying notes are an integral part of these financial statements. n 40 u J n J Statement 8 J Totals Governmental Activities - Totals Internal Service Ponds n 2003 2002 2003 2002 I J $ 2,677,286 $ 2,313,628 $ 659,860 $ 467,233 'l (1,865,459) (1,226,463) (409,707) (284,286) U (504,982) (473,838) (224,386) (180,300) 306,845 613,327 25,767 2,647 n J 12,000 11,591 (12,000) (9,815) 505,170 ,..., (1,328,909) (754,062) , U (823,739) (752,286) n J (3,841,704) (5,105,708) (505,169) 9,780,000 J (4,346,873) 4,674,292 (77,945) 452,565 4,103 7,765 J (4,941,712) 4,987,898 29,870 10,412 7,553,256 2,565,358 168,757 158,345 J $ 2,611 ,544 $ 7,553,256 $ 198,627 $ 168,757 J $ (6,709) $ (141,486) $ 39,269 $ 57,926 n J 962,813 835,030 26 275 J (150,612) (60,859) (1,517) (6,086) (8,729) (35,851 ) (148) 10,602 18,791 (342) (4,148) (16,451) J 13,281 (15,971) (963) (2,984) (548,640) 26 3,434 500 1,516 4,497 141 858 J 4,273 829 197 571 (14,504) 10,337 816 (1,422) 313,554 754,813 (13,502) (55,279) J $ 306,845 $ 613,327 $ 25,767 $ 2,647 J $ 7,269,920 $ 373,550 $ $ J 41 n u CITY OF ANDOVER, MINNESOTA STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS Agency Funds December 31,2003 Statement 9 n u n u 2003 2002 Assets Cash and investments $ 435,696 $ 329,347 Liabilities Accounts payable 489 Contracts payable 3,620 2,248 Deposits payable 431,587 327,099 Total liabilities $ 435,696 $ 329,347 n u r"1 u n u n u The accompanying notes are an integral part of these financial statements. n u r' u r"1 u r"1 u r"1 u n u ,..., u n L r"1 u r"1 u n u r"1 42 u J n J r'1 J J J r-, J ,..., I J ,..., I W J J ,..., J J J ~ u J J '1 u J 1 LJ CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 Note I 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 conformity 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 (BDA) 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 fmancial 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 43 CITY OF ANDOVER, MlNNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 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 Jocus and the modified accrual basis oj 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 current 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 are collected within ID 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 Tax Increment Finance (TIF) Commercial Revitalization Debt Service Fund (DSF) was established to account for debt associated with several improvement projects in 1995 and 1996. The 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 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 Sewer Trunk CPF is used to account for access fees and sanitary sewer improvements. 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 Building Fund CPF is used to account for miscellaneous building improvement projects for all facilities. 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. 44 n u ...., u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n LJ n u n u J n J CIlY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 ,..., J " i U Additionally, the government 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. '1 I LJ 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. J Private-sector standards of accounting and financial reporting issued prior to December 1, 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 subsequent private-sector guidance for their business-type activities and enterprise funds, subject to this same limitation. The government has elected not to follow subsequent private-sector guidance. J 1 u As a general rule th:: effect ofinterfund 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 funds of the City of Andover. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 1 LJ ,..., J 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. J 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 funds 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. J J 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. J D. BUDGETS ,..., I L.J Budgets are legally adopted on a oosis 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. J Encumbrance accounting, under which purchase orders, contracts, and other cornmitments 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. J J J 45 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 3 I, 2003 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 fund level for the Special Revenue Funds. Also inherent in this controlling function 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. 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 Over Budget Actual Budget Special Revenue Funds: F orestrv $ 12.387 $ 31.736 $ 19.349 LRRWMO 37,546 42,459 4,913 Trail and transportation 35,000 49,873 14,873 Construction seal coating 18.677 33,218 14.541 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. 46 n u n u n u ..., u n u n u n u n u n u n u n u n u n u r. u n u n u n u n u n u ,-, J ,-, J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 ,., I U J For purposes of the Statement of Cash Flows of Proprietary Fund Types, cash equivalents are defined as short-term, highly liquid 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. 1 u The City's policy considers cash equivalents to be those that meet the above criteria and have original maturities of three months or less. '1 J G. RECEIVABLESANDPAYABLES 1 u 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, 2003 are planned to be eliminated in 2004. 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." 1 u 'l I U 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 fmancial resources. J 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. J H. PROPERTY TAX REVENUE RECOGNITION J 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 I. 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. ,., I u 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. '1 J 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, ,..., i L.J J 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 I. J 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. J ., J 47 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 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 iaxes 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. L 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 attributed to each parcel is a lien upon that property until full payment is made or the amount is determined to be excessive by the City Councilor 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 administering 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. 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. 48 n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u J J OTYOF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 J J. INVENTORIES J Inventories of the Governmental Funds and the Proprietary Funds are stated at cost, which approximates market, using the first-in, first-out (FIFO) method. J Inventories of Governmental funds are recorded as expenditures when consumed rather than when purchased. K. PREPAID ITEMS ~ LJ 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. J L CAPITAL ASSETS 1 u 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 columns 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. J J 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. J 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 31,2003, no interest was capitalized in connection with construction in progress. J 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: J Assets T ife J Buildings and improvements Furniture and equipment Machinery and equipment Other park improvements Storm sewer Distribution and collection svstems 10 - 30 vears 5 - ]0 years 5 - 10 years 10 - 30 years 50 years 50 years n J 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 of the streets and trails condition in Fall of 2002. 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 (OCI) 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: J 1 L.J J ,..., J 49 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 Ran"e Descnntion 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 Inve 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-lERM OBLIGATIONS In the government-wide [mancial 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 immaterial 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 EQillTY 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. 50 n u n u n u n u ,.., u n u n u n LJ n u n u n u n u ,.., u n LJ n u n LJ n u n LJ n LJ J J n J n J J n J r'1 J 1 LJ J J '1 J J J J J J r'1 I LJ r'1 i U n I U CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31,2003 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. USEOFESTIMATES 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 I. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND BALANCE SHEET AND THE GOVERNMENT-WIDE STATEMENT OF NET ASSETS The governmental fund balance sheet includes a reconciliation between fUnd 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 ($29,432,352) difference are as follows: Bonds payable Accrued interest payable Compensated absences $(28.625,000) (459,818) 1147 5,4) Net adiustment to reduce fund balance - total governmental funds to arrive at net assets - governmental activities $(29432352) 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 assas 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 $261,626 difference are as follows: Internal Service Funds net assets Net revenue attributable to business-type activities $ 281.495 (19,869) Net adjustment to increase fund balance - total governmental funds to arrive at net assets - governmental activities $ 261 626 5] n u CITY OF ANDOVER, MINNESOTA NOlES TO FINANCIAL STA lEMENTS December 31, 2003 n u n 2. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES AND THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES u n u 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 "Govemmental 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." The details ofthis $5,300,178 difference are as follows: n u Capital outlay Construction/acquisition costs Depreciation expense $ 2.610,333 3,513,115 (R2J 270) n u n Net adjustment 10 increase net changes in fund balances. total governmental funds to arrive at changes in net assets of governmental activities u $ 5300178 n 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 deerease net assets." The details of this ($240,365) difference are as follows: u n u 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. $ (250,843) n u n 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. 10 47R u n Net adjustment to decrease net changes in fund balances- total governmental funds to arrive at changes in net assets of governmental activities u $ (240,365) n u n u n u n u n u n u n 52 u J ,..., J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 ,..., I LJ ,.., I LJ Another element of that reconciliation states "Revenues on the Statement of Activities that do not provide current finaneial resources are not reported as revenues in the funds." The details of this ($1,320,562) difference are as follows: ,..., I LJ General properly taxes deferred revenue: At December 31, 2002 At December 31. 2003 $ (93,823) 105.044 1 LJ Tax increment taxes deferred revenue: At December 31. 2002 At December 31, 2003 (16.100) 19,566 J Special assessments deferred revenue: At December 31, 2002 At December 31. 2003 (4,852,585) 3.539.684 ,..., J Notes receivable deferred revenue: At December 31. 2002 At December 31, 2003 (37.943) 15.595 J Net adjustments to decrease net changes in fund balances - total governmental funds to arrive at changes in net assets of governmental activities $ (1 320 562) J 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 ($780,000) difference are as follows: ,..., J Debt issued or incurred: Issuance of certificates of indebtedness Issuance of special assessment bonds Issuance of tax increment refunding bonds $ (794,000) (4580.000) (1,530,000) J Principal repayments: General obligation revenue bonds Special assessment bonds Tax increment bonds Certificates of indebtedness State aid bonds 70.000 3.070,000 2,165,000 694.000 125.000 J J Net adiustmentto increase net changes in fund balances - total governmental funds to arrive at changes in net assets of governmental activities $ (780 000) J 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 ($13,152) difference are as follows: J Compensated absences Accrued interest $ (33.321) 20.169 ,..., I LJ Net adjustment to increase net changes in fund balances - total governmental funds to arrive at changes in net assets of governmental activities $ (13152) ,..., I U ,.., i LJ 53 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 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 $34,038 difference are as follows: Intemal Service Funds change in net assets Net revenue attributable to business-type activities $ 43.487 (9,103) Net adjuslmentto increase fund balance - total governmental funds to arrive at net assets - governmental activities $ 34384 Note2 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% ofthe deposits not covered by insurance or bonds. Minnesota Statutes require that securities pledged as collateral be held in safekeeping by the City ClerldTreasurer 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; 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 better 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 "AA" 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. 54 n u r"1 u r"1 u r"1 u r"1 u r"1 u r"1 u r"1 u n u r"1 u n u n u n u n u n u n u n u n u n u J J J J ,., J J ,., J ,., I L.J 1 lJ ,., I L.J ,., J J J J J J r-, J J ,., J CIIY OF ANDOVER, MINNESOTA NOTESTOFrnANC~STATEMENTS December 31, 2003 Balances at December 31, 2003 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. $ 3,084,679 $ 2,855,712 2) Collatera1ized 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 $ 3,084,679 $ 2,855,712 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 crealed 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: 1) 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 fmance 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) Cornmercial 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. g) General obligation temporary bonds of the same governmental entity issued under section 429.091, subdivision 7; 469.178, subdivision 5; or475.61, subdivision 6. 55 n u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 n u M U Balances at December 31,2003: Secllritie~ Tvne Custodial Credit Risk CategorY 2 , Carrying Amount (MFairValue) M U $ $ $ 1,178,752 1,485.991 14,173,695 5.944.624 22,783,062 n Totals $ 1,178,752 1,485.991 14,173,695 5.944.624 $22 783 062 $ $ Negotiable CD's State and local government securities U.S. government and agency securities Commercial paper u n u Investments not subject to credit risk categorization: Minnesota municipal investment pool Open end mutual funds Total investments 50.141 401.249 23.234,452 M u M Deposits - checking account and CD's 28~~712 u Total deposits and investments 26,090,164 M Petty Cash 1000 u Total cash and investments (including cash equivalents) $26.091 164 n 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. u n u n Note 3 RECEIVABLES u Significant receivables balances not expected to be collected within one year of December 31, 2003 are as follows: Due From Delinquent Delinquent Special Other Property Tax Assessment Govemment~ Taxe~ T ncrement Receivahle Total Maior Funds: General Fund $ $ 36,781 $ $ 1,858 $ 38,639 TIF Commercial Revitalization DSF 6.652 129.130 135.782 Water Trunk CPF 41,497 41,497 Sewer Trunk CPF 267 267 Road and Bridge CPF 263.267 263.267 Permanent Improvement Revolving CPF 2,482,152 2,482,152 Nonmaior Funds 11423 5236 5385 455 043 497 087 Total $ 31423 $ 42017 $ 12037 $3373214 $ 3 458 691 n u n u n u n u n u ,..., u n 56 u 1 LJ J r, J '1 tJ 1 u J r, J r, I LJ J r, I LJ r, J r, J J r"1 J r"1 J r, J r"1 J r, I U r, i LJ CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 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: I Jnavaitahle I Jnearnerl Delinquent property taxes receivable: General Fund $ 91,953 $ Nonmaior Funds 13.091 Delinquent tax increment collections TIF Commercial Revitalization DSF 19.566 Special assessments not yet due: General Fund 1.858 TIF Cornmercial Revitalization DSF 142,145 Water Trunk CPF 56.370 Sewer Trunk CPF 15,348 Road & Bridge CPF 281.297 Permanent Improvement Revolving CPF 2.491.402 Nonmajor Funds 551,284 Notes receivable not yet due: Nonmaior funds 15.595 Unearned miscellaneous fees: General Fund 3.573 Unearned construction seal coating fees: Nonmajor funds 478.095 Total $ 3 679 909 $ 481 668 Note 4 LOANS RECEIVABLE As part of a development agreement entered into with a private developer in May 1989, the City received a promissory 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. At December 31, 2003, the remaining principal due of $15,595 is offset by deferred revenue as it is not available to finance current activities. 57 n u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 n u n Note 5 CAPITAL ASSETS u In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure in the govenunent-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 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 for the year ended December 31, 2003 as previously reported was as follows: n u n u n u Primary Government Beginning Balance Additions Deletions Ending Balance n Govenunental activities: Capital assets not being depreciated: Land and improvements Streets and trails Construction in progress u $ 8.013.110 $ 453,717 $ (198.674) $ 8.268.153 69,740,833 867,955 70,608,788 1162 "7 1517401 (1045212) 1 654 126 78.916.080 4.859.073 (1.243.886) 82.531.267 5.710.212 126.556 (84.393) 5.752.375 59.387 28.228 87.615 5,399,634 199,839 (509,122) 5,090,351 2,774.922 235.797 (10.000) 3.000.719 7.045.960 (7.045.960) 20990 ltS 590 420 (7649475) 13 911 OnO 1,567,271 199,506 (84,393) 1,682,384 55,730 2,456 58,186 2.528.025 428.365 (234.800) 2,721.590 863,896 115,912 (6,000) 973,808 I 654 807 77031 (1 711 818) 6.669.729 823.270 (2.057.031) 5.435.968 14.320.386 (232,850\ (5.592.444) 8.495.092 $ 93 236 466 $ 4 626 223 $ (6 836 330) $ 91 026359 n u Total capital assets not being depreciated n Capital assets being depreciated: Buildings and improvements Furniture and equipment Machinery and equipment Other park improvements Storm sewers u n u n Total capital assets being depreciated u Less accumulated depreciation for: Buildings and improvements Furniture and equipment Machinery and equipment Other park improvements Storm sewers n u n u Total accumulated depreciation Total capital assets being depreciated - net n u Govenunental activities capital assets - net n u n u n u n u n 58 u J J CI1Y OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 J n i u Beginning Ending Primary Government Balance Additions Deletions Balance Business-type activities: Capital assets not being depreciated: Land and improvements $ 196.387 $ 196.400 $ $ 392.787 Construction in progress 6.094.113 3.600.224 (590.114) 9.1 04.223 Total capital assets not being depreciated 6.290.500 3.796.624 (590.114) 9.497.010 Capital assets being depreciated: Buildings and improvements 4,402,174 333,752 4,735,926 Furniture and equipment 29.355 9.280 38.635 Machinery and equipment 489,477 411,365 900,842 Collection and distribution 31.490.972 9.031.969 40.522.941 Total capital assets being depreciated 36,4 11.978 9.786.366 46.198.344 Less accumulated depreciation for: Buildings and improvements 1,990,476 190,553 2,181,029 Furniture and equipment 29.355 464 29.819 Machinery and equipment 339,126 200,151 539,277 Collection and distribution 7152530 2452 897 9605 427 Total accumulated depreciation 9.511.487 2.844.065 12.355.552 Total capital assets being depreciated - net 26.900,491 6.942.30 I 33.842.792 Business-type activities capital assets - net $33190991 $ 10738925 $ (590114) $ 43 339 802 Depreciation expense was charged to functions/programs of the primary government as follows: '1 I u n J J 1 L.J J n J '1 J n I L.J Governmental activities: General government $ Public safety Public works Sanitation. included depreciation of general infrastructure assets Parks and recreation 199,500 157.747 200,458 79.982 185.583 n J Total depreciation expense - governmental activities $ 823 270 J Business-type activities Water Sewer Storm sewer $ 455,845 415.336 91 n~2 J Total depreciation expense - business-type activities $ 962.813 J J J J 59 n u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 n u n CONSTRUCTION COMMITMENTS u At December 31, 2003, the City had construction project contracts in progress. The commitments related to the remaining contract balances are summarized as follows: n u Contract Remaining Proiect # Proiect Amount Commitment 99-15 Water Treatment Facility $ 8,047,012 $ 28,550 02-45 Constance Comers 905,739 42,691 03-02 Woodland Creek Golf Villas 319.561 20.173 03-05 City View Farms 96.564 28.341 Total $ 9368 876 $ 119755 Note 6 LONG-TERM DEBT n u n u n u n The City issues general obligation bonds and equipment certificates to provide funds for the acquisition and construction of major capital facilities. The reporting entity's long-term debt is segregated between the amounts to be repaid from goverrunental activities and amounts to be repaid from business-type activities. u n u n u n u n u n u n u ,..., u ,..., u ,..., u ,..., u ,..., 60 u 1 u J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 3], 2003 ,..., I w Issue Maturity Interest Original Payable Date Date Rate Issue 12/31/03 ,..., , GOVERNMENTAL ACTIVITIES: U General Obligation Revenue Bonds: 1997 Public Proiect Revenue Bonds 9/1/1997 12/1/2016 4.50-5.90% $ 2 350 000 $ 2 045 000 ,..., I Special Assessment Bonds: U I 994C G.O. Improvement Bonds 10/1/1994 2/1/2006 5.05-5.75% 1,140,000 340,000 ,.., 1995A G.O. Improvement Bonds 7/1/1995 2/1/2006 4.85-5.30% 2 605 000 915000 J Total special assessment bonds 3,745,000 1.255.000 ,..., Tax Increment Bonds: J 1994B G.O. Tax Increment Refunding Bonds 5/1/1994 5/1/2004 6.97-7.87% 885.000 75.000 1995D G.O. Tax Increment Bonds 10/1/1995 2/1/2013 4.50-5.60% 6,055,000 4,775,000 1999 G.O. Tax Increment Bonds 6/1/1999 12/1/2012 4.00-5.00% 1,500,000 1,260,000 J 2000A G.O. Tax Increment Bonds 9/1/2000 2/1/2010 6.80-7,10% 2.445.000 2.175.000 2003B G.O, Tax Increment Refunding Bonds 6/1/2003 8/1/2010 2.00-3.00% 1.530.000 1.530.000 Total tax increment bonds 12.415.000 9.815,000 J Certificates of Indebtedness: 1999 G.O. Equipment Certificates 6/1/1999 2/1/2004 3.70-4.00% 1,050,000 305,000 200lC G.O. Capital Notes 6/5/200 I 2/1/2006 2.90-3.80% 1.210.000 760.000 r-, 2003 G.O. Equipment Certificates 3/11/2003 6/1/2004 1.50-1.75% 394,000 200,000 J 2003C G.O. Equipment Certificates 12/18/2003 12/1/2006 1.50% 400 000 400 000 Total certificates of indebtedness 3.054.000 1.665.000 r-, J Permanent Improvement Revolving (PIR) Bonds: 2000B G.O. PIR Bonds 9/1/2000 2/1/2007 4.20-4.375% 3.350.000 2.740,000 200lA G.O. PIR Bonds 6/5/200 I 2/1/2007 3.20-4.00% 4.975.000 4.055.000 J 2003A G.O. PIR Bonds 6/1/2003 2/1/2010 2.00-2.60% 4.580.000 4.580.000 Total permanent improvement revolving bonds 12.905.000 11.375.000 J State Aid Bonds: 200lB G.O. State Aid Street Bonds 6/5/200 I 2/112017 2.90-5.00% 2.755.000 2.470000 Total- bonded indebtedness 37,224,000 28,625,000 ,.., J Compensated absences payable 347 534 r"1 Total governmental activities indebtedness 17 '-24 000 2R 972 534 . , J BUSINESS-TYPE ACTIVITIES U General Obligation Revenue Bonds ,.., 2002 G.O. Water Revenue Bonds 5/9/2002 2/1/2023 2.30-5.00% 9,780,000 9,780,000 J Compensated absences payable 58.967 1 Total business-type activities indebtedness 9.780.000 9 838.967 L..J Total City indebtedness $ 47.004.000 $ 38 811 501 J n J 6] n LJ CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 n u n Annual debt service requirements to maturity for general obligation bonds are as follows: Gnvernmental Activitie~ G.O. Revenue Bonds Soecial Assessment Bonds Tax Increment Bonds Princinal Tntere~t Princin~1 Intere!;t Princinal 'nteTe~t 2004 $ 80.000 $ 116.740 $ 1.255.000 $ 33.329 $ 860.000 $ 489.595 2005 90.000 112.580 995.000 440.195 2006 100,000 107,810 1,095,000 390,050 2007 110.000 102.410 1.145.000 336,240 2008 120,000 96,415 1,220,000 278,685 2009-2013 825.000 363.770 4.500.000 534.500 2014-2018 720.000 87.210 Total $ 2 045 000 $ 986 935 $ I 255 000 $ 33 329 $ 9815000 $ 2 469 265 Governmental Activities Permanent Improvement Certificate~ of Tnnehtedness Revolvinp' Honds State A id Bonds Princioal Interest Princioal Interest Princioal Interest 2004 $ 899,000 $ 38,001 $ 3,695,000 $ 309,454 $ 130,000 $ 106,788 2005 377.000 18.465 1.705.000 192.153 135.000 102,081 2006 389.000 6.921 1.765.000 139.970 140,000 96.957 2007 1,825,000 84,005 150,000 91,298 2008 770.000 47.305 155.000 85.120 2009-2013 1,615,000 41,123 885,000 317,616 2014-2018 875 000 89 480 Total $ 1.665.000 $ 63,387 $11,375.000 $ 814.010 $ 2.470,000 $ 889,340 Business- Tvoe Activities (j 0 Revenue Bonds Princioal Interest 2004 $ 310,000 $ 429,438 2005 320.000 421.392 2006 335.000 411.720 2007 345,000 400,662 2008 360,000 388.228 2009-2013 2,075,000 1,705,571 2014-2018 2.630,000 1.179.003 2019-2023 3.405.000 443.472 Total $ 9 780 000 $ 5 379.486 It is not practical to determine the specific year for payment of long-term accrued compensated absences. u n u n u n u n u n u n u n u n u n u n u r, u n u n u n u n u n 62 u r'l I LJ r'1 J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 r'1 I U CHANGE IN LONG-TERM LIABILITIES ,.., J Long-term liability activity for the year ended December 31, 2003, was as follows: Beginning Ending Due Within Balance Additions Reductions Balance One Year Governmental activities: Bonds payable: G.O. revenue bonds $ 2.115.000 $ $ (70.000) $ 2.045.000 $ 80.000 Special assessment bonds 2,795,000 ( 1,540,000) 1,255,000 1,255,000 Tax increment bonds 10.450.000 1.530.000 (2.165.000) 9.815.000 860,000 Certificates of indebtedness 1.565.000 794.000 (694,000) 1,665.000 899,000 Permanent improvement revolving bonds 8,325,000 4,580,000 (1,530,000) 11,375,000 3,695,000 State aid bonds 2 595 000 (125 0001 2470000 no 000 Tota] bonds payable 27.845.000 6.904.000 (6.124.000) 28,625.000 6.9] 9.000 Compensated absences 3]4,213 246,644 (213.323) 347.534 Total governmental activities long-term liabilities $ 28.159.213 $ 7,150.644 $ (6,337,323) $ 28,972,534 $ 6,9] 9,000 Business-type activities: Bonds payable: G.O. revenue bonds $ 9.780.000 $ $ $ 9.780,000 $ 310,000 Compensated absences 48 610 4774S (37408) 58 967 Total business-type activities long-term liabilities $ 9 828 630 $ 47,745 $ (37408) $ 9 838 967 $ 310000 J ,.., I u ,.., I u J n I u "1 I U J J For the governmental activities, bonds payable can be summarized in the following categories: 1 LJ The G.O. revenue bonds were used to construct a 30,000 square foot public works building adjacent to the existing public works facility. The bonds are payable from annual lease payments received by the EDA from the City. These bonds do constitute debt for the purpose of computing statutory debt limits. J 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. J The tax incremenl 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. J 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. J The permanent improvemenl 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. J r'1 J 63 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 The state aid bonds were used to finance the Municipal Slate Aid (MSA) eligible costs of the Andover Boulevard project. The bonds are payable entirely from stato-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 stato-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 governmental 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. CURRENTREFUNDTNG On June I, 2003, the City issued the $1,530,000 General Obligation Tax Increment Refunding Bonds, Series 2003B with an average interest rate of 2.24% to advance refund the 2004 through 2012 maturities aggregating $1,515,000 in principal amount of the City's $2,055,000 General Obligation Tax Increment Bonds, Series 1996 with an average interest rate of5,12%, dated June I, 1996. Net proceeds of $1 ,515,000 were used to retire all outstanding principal of the refunded bonds on August I, 2003. The City refunded the tax increment bonds to reduce its total debt service payments over the nine years by $274,678 and to obtain an economic gain (difference between the present value of the debt service payments on the old and new debt) of$201,488. Note 7 LEGAL DEBT MARGIN 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 2003 and 2002 is computed as follows: Decemher 31 2003 2002 Estimated taxable market value $1 966 284.300 $1.719429.400 Debt limit (2% of market value) 39 32~ ()R6 14 3RR ~RR Amount of debt applicable to debt limit: T olal bonded debt $ 38,405,000 $ 37,625,000 Less: Nonapplicable debt G.O. water revenue bonds (9.780.000) (9.780.000) Special assessment bonds (1,255,000) (2,795,000) Tax increment bonds (9.815.000) (10.450.000) Permanent improvement revolving bonds (11,375,000) (8,325,000) State aid bonds (2.470.000) (2.595.000) Less: Cash and investments in related debt service funds (82.515) (112.848) Total debt applicable to debt limit 3.627.485 3.567.152 Legal debt margin $ 35698201 $ 30821 436 64 r"1 LJ ,.., u n u ,.., u n u n u n LJ n u n u ,-, u n u ,.., u n u n u n u n u n u n u n u J J CfIY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 J Note 8 DEFINED BENEFIT PENSION PLANS - STATEWIDE J A. PLAN DESCRIPTION J 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 administered in accordance with Minnesota Statute, Chapters 353 and 356. J PERF members belong to either the Coordinated 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. J PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligible members. Benefits are established by State 3atute, 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. J J 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. J J J 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. 1 u J 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. J PERA issues a publicly available financial report that 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. J B. FUNDING POLICY J 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 9.30% for PEPFF members. The City's contributions to the J J 65 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 Public Employees Retirement Fund for the years ending December 31, 2003, 2002 and 2001 were $148,660, $144,981 and $127,471, respectively. The City's contributions to the Public Employees Police and Fire Fund for the years ending December 31, 2003, 2002 and 2001 were $10,137, $6,381 and $5,866, respectively. The City's contributions were equal to the contractually required contributions for each year as set by state statute. C. DEFINED CONTRmUTlON LUMP SUM SERVICE PENSION PLAN - VOLUNTEER FlREFlGlITERS REUEF 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 minimum 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 predetennined, 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 tenninated 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 eamed interest at the rate permitted by Minnesota Statutes Section 424.A02, Subd.7. 3. Disability Benefit - If a member of the Association becomes totally and permanently disabled due to lDJury, disability, sickness or dismembennent as a result of perfonnance 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 infonnation. That report may be obtained by writing to Andover Firefighters' Relief Association, 13875 Crosstown Boulevard, Andover, Minnesota 55304. 66 n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n LJ n u J J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 r'1 I J FUNDING POLICY ,., I LJ 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: J r'1 J Year Ending City State Total 12/31/2001 $ 41,650 $ 84,983 $ 126,633 12/31/2002 43.750 98,400 142.150 12/31/2003 42.500 122.867 165.367 J Note 9 INTERFUND RECEIV ABLESIP A Y ABLES. LOANS AND TRANSFERS J Individual fund interfund receivable and payable balances at December 31,2003 are as follows: Fund Receivable Pa.vable Governmental Funds: Major Funds: Water Trunk CPF $ 120.000 $ Road and Bridge CPF 635.000 Nonmajor Governmental Funds 20,000 775,000 Total governmental funds 775 000 77 ~ 000 Proprietary Funds: Water 12,000 Storm Sewer 12000 Total proprietary funds 12,000 12,000 Total $ 787 000 $ 787.000 J J J J J Interfund loan receivable and payable balances at December 3 I, 2003 are as follows: J Fund Interfund Loan Receivable Payable J Governmental Funds: Maior Funds: Permanent Improvement Revolving CPF Nonmajor Governmental Funds $ 150,000 $ 150.000 J Total governmental funds $ 150,000 $ 150,000 $120,000 of the above balances are not expected to be eliminated within one year of December 31, 2003, r'1 J J J 67 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 n u n u Interfund transfers: Tram:fer Tn Governmental Funds: Major Funds: General Fund TIP Commercial Revitalization DSF Water Trunk CPF Sewer Trunk CPF Building Fund CPF Permanent Improvement Revolving CPF Nonmaior Funds $ 165.000 1.624,440 350,000 390.000 846,208 333.752 1 739272 Total Governmental Funds 7 44R 672 Proprietary Funds: Water Sewer 505.170 Total Proprietary Fund! 505.170 $ 7 953 842 Total n u n Transfer Out u n $ 190,310 u 1,393,405 127.957 n 1.873.608 3 019 653 u n 6 fl24 933 u 485.518 843.391 n u 1.328.909 n $ 7953 842 u Interfund transfers allow the City to allocate financial resources to the funds that receive benefit from servi1::es provided by another fund. Most of the City's interfund transfers fall under that category. Non-routine transfers include a one-time transfer of$846,208 from the Tax Increment Projects CPF to the Building Fund CPF to reclassify interest earnings prior to July I, 1997, which is not classified as increment revenue. n u n Additionally, computer service fees paid by the Water and Sewer Funds to the General Fund have been reclassified as transfers on the Government-Wide Statement of Activities as follows: Transfer Tn Transfer Out Governmental Activities $ 20.000 $ Business-Type Activities Total $ $ 20 000 u n u n 20.000 u 20.000 n u n u n LJ n u n u n 68 LJ J J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 3], 2003 J Note]O TAX INCREMENT DISTRICTS J The City of Andover is the administering authority for the following tax increment finance districts: fl J 1. Name of District: Type of District: Authorizin~ Law: Established: Duration of District: Original net tax capacity: Current net tax capacity: J Andover Redevelopment District I-I Redevelopment M.S. Section 472 1986 Through 2012 $ 14.775 206.702 J Captured net tax capacity - retained by the City 191927 J 2. Name of District: Type of District: Authorizin~ Law: Established: Duration of District: Original net tax capacity: Current net tax capacity: J $ Andover Redevelopment District 1-2 Redevelopment M.S. Section 472 1986 Throu~h 2012 Captured net tax capacity - retained by the City $ 67,049 871018 $ 803,969 $ 14,990,000 (5175000) $ 9.815000 J Total District Bonds issued Amount redeemed J Bonds outstanding December 31, 2002 3. Name of District: J Type of District: Authorizin~ Law: Established: Duration of District: Original net tax capacity: Current net tax capacity: J J Tax Increment Financing District 1-3 (Farmstead Proiect) Redevelopment M.S. Section 469 1997 Through 2024 $ 8.458 150.544 Captured net tax capacity - retained by the City $ 142 086 J fl U 1 L..J J J 69 CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 Note t1 DEFICIT FUND BALANCESIRETAINED EARNINGS The City has deficit fund balances/retained earnings at December 31, 2003 as follows: Fund Amount $ 1.838 9,706 251,537 645.266 111.301 Special Revenue Funds: LRRWMO Debt Service Funds: G.O. Equipment Certificate 2003 Capital Projects Funds: Building Fund Unfinanced Stonn Sewer Proiect Note 12 CONTINGENCIES A. RISK MANAGEMENT The City is exposed to various risks of loss 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 LMCIT reinsures through Workers Compensation Reinsurance Association (WCRA) as required by law. For workers compensation, the City enrolls with a stat~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 stalements. The City continues to carry commercial insurance for all other risks ofloss, 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 attorney 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 detennined at this time, an unfavorable outcome would be between $0 and $350,000. 70 n u n LJ :-1 LJ n u ,..., u n u n u n u n u ,..., u n u n u n u n u n u n u n u n u n u J J J J 1 L..J ""'1 LJ J ,..., J J J J J ,..., J J ,..., J J r'l J J J CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2003 C. FEDERALANDSTATEFUNDS The City receives financial assistance from federal and state governmental agencies in the fonn of grants. The disbursement of funds received under these programs generally requires compliance with the tenns 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 31,2003. D. TAX INCREMENT DIS TRICTS 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 V AWREM 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 fmanced 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 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, 2003. Future scheduled tax levies for all bonds outstanding at December 31,2003 totaled $17,091,629. 71 n u CTIYOF ANDOVER, MlNNESOTA NOTES TO FINANCIAL STATEMENTS December 3 I, 2003 n u n Note 14 DESIGNA nONS AND RESERV A nONS OF FUND EOillTY Fund equities are classified as follows to reflect limitations and restrictions of the respective funds: 2003 2002 Governmental Funds: Major Funds: General Fund Reserved for prepaid items $ 3.239 $ 4,152 Reserved for inventory 84,527 68,175 Designated for working cash flow 2.505.261 2.742.645 TIF Commercial Revitalization DSF Reserved for debt service 491.744 477.476 Water Trunk CPF Designated for projects 1,817,697 1,308,035 Sewer Trunk CPF Designated for projects 741,739 11,658 Road & Bridge CPF Designated for projects 2,724,033 1,934,012 Building Fund CPF Designated for proiects 14.683 Permanent Improvement Revolving CPF Reserved for interfund loan 150.000 Designated for projects 7,031,851 5,865,331 Nonmaior Funds Reserved for debt service 1,075,621 1,187,975 Reserved for proiects 459.339 899.238 Designated for working cash flow 74,278 63,412 Designated for projects 2,784,628 2,785,682 Designated for equipment 711 ROo 667 lOR Total Governmental Funds 20.675.763 18.029.582 Proprietary Funds: Water Reserved for projects 437.077 4.337.170 Total $ 21112840 $ 22.366.752 Note 15 POSTEMPLOYMENTBENEflTS u n u n u n u n u n u n u n u n u n u n u n u n u n u 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. n u n u n 72 u J J J J "l , L.l 1 LJ J n J J 1 u J "l J "l I L.J 1 LJ n I LJ J "l J J ,., u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31,2003 Note 16 CONDmTDEBTOBLIGATION 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 privatt>-sector entities for projects deemed to be in the public interest. Although these bonds bear the name 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 31,2003, the following revenue bonds were outstanding: Proiect Date of Original Outstanding Issue Issue Retired 12/31/2003 7/15/1997 $ 5,645,000 $ (1,860,000) $ 3,785,000 7/15/1997 1.250.000 (585.000) 665.000 12/1/1998 13,980,000 (13,980,000) 12/1/1998 720.000 (144.000) 576.000 11/1/2003 13.145.000 (15.718) 13.129.282 $ 34 740 000 $ (16584718) $18155282 Downtown Center Downtown Center Presbyterian Homes of Andover, Inc. Presbyterian Homes of Andover. Inc. Presbyterian Homes of Andover, Inc. Total Note 17 SUBSEOUENTEVENTS The City of Andover sold $3,890,000 of General Obligation Capital Improvement Bonds, Series 2004A on March 16,2004 to finance the construction of a new fire station and the refinancing of the existing public works facility. The rate of the bonds per year ranged from 2.00% - 3.75% with a true interest cost of3.32%. Principal payments are due in 2005 - 2017. The City of Andover also sold $4,260,000 of General Obligation Tax Increment Refunding Bonds, Series 2004B on March 16, 2004 to provide moneys for the crossover Jefunding of the City's $6,055,000 General Obligation Tax Increment Bonds, Series 1995D dated October I, 1995. The rate of the bonds per year ranged from 2.00% - 3.25% with a true interest cost of 2.78%. Principal payments are due in 2006 - 2013. 73 n u CITY OF ANDOVER, MINNESOTA REQUIRED SUPPLEMENTARY INFORMA nON Statement 10 n BUDGETARY COMPAroSON SCHEDULE-GENERAL FUND U For The Year Ended December 31, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 n U Variance with Final Budget - n Budgeted Amounts Positive 2002 Original Final Actual (Negative ) Actual U Revenues: General property taxes $ 4,585,830 $ 4,259,374 $ 4,286,838 $ 27,464 $ 3,782,334 n Licenses and permits 661,825 661,825 551,385 (110,440) 588,965 U Intergovernmental 537,719 455,744 508,054 52,310 1,043,272 Charges for services 724,705 724,705 647,813 (76,892) 689,427 n Fines 83,000 83,000 68,686 (14,314) 73,475 Investment income 100,000 100,000 (6,407) (106,407) 109,524 U Miscellaneous 219,136 219,136 226,868 7,732 208,790 Total revenues 6,912,215 6,503,784 6,283,237 (220,547) 6,495,787 n U Expenditures: Current: n General government: Mayor and City council 92,818 92,818 91,883 935 67,692 U Newsletter 40,700 30,700 21,674 9,026 25,634 City clerk 134,003 133,238 129,195 4,043 125,558 n Administration 132,71 I 128,524 127,725 799 121,539 Human resources 114,331 53,049 49,490 3,559 87,756 U Financial administration 284,787 253,402 246,526 6,876 273,152 Elections 11,815 11,815 11 ,430 385 38,712 n Assessing 11 0,000 108,000 106,933 1,067 100,979 Legal 137,196 137,196 146,365 (9,169) 142,411 U Planning and zoning 310,115 285,167 262,461 22,706 242,373 Information systems 150,108 141,953 131 ,096 10,857 128,759 n Facility management 325,452 305,452 267,057 38,395 305,024 Engineering 375,320 354,502 323,479 31,023 385,203 U Total general government 2,219,356 2,035,816 1,915,314 120,502 2,044,792 n Public safety: U Police 1,421,312 1,421,312 1,421,312 1,234,866 Fire protection 772,759 808,856 769,143 39,713 705,320 n Protective inspection 441,199 436,514 426,219 10,295 394,041 Civil defense 14,021 14,021 6,655 7,366 9,606 U Animal control 8,930 8,930 8,662 268 9,076 n Total public safety 2,658,221 2,689,633 2,631,991 57,642 2,352,909 U Public works: Streets and highways 377,915 337,805 313,691 24,114 392,652 n Snow and ice removal 551,144 551,144 483,288 67,856 521,700 Street lighting 159,550 159,550 174,704 (15,154) 165,062 U Street signs 133,241 132,486 115,205 17,281 118,265 Traffic signals 15,000 15,000 21,690 (6,690) 14,464 n Total public works 1,236,850 1,195,985 1,108,578 87,407 1,212,143 U Sanitation: n Storm sewers 121,814 60,907 50,443 10,464 63,733 Tree preservation and weed control 44,318 44,318 30,458 13,860 43,928 U Total sanitation $ 166,132 $ 105,225 $ 80,901 $ 24,324 $ 107,661 n (Continued) U n 76 u J CITY OF ANDOVER, MINNESOTA J REQUIRED SUPPLEMENTARY INFORMATION Statement 10 BUDGETARY COMPARISON SCHEDULE - GENERAL FUND (Continued) For The Year Ended December 31, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 J Variance with J Final Budget - Budgeted Amounts Positive 2002 Original Final Actual (Negative) Actual J Expenditures: Current: (continued) Parks and recreation $ 636,186 $ 572,265 $ 574,719 $ (2,454) $ 643,712 J Recycling 120,391 116,426 114,784 1,642 116,005 Unallocated 87,556 33,418 25,865 7,553 30,614 Total current 7,124,692 6,748,768 6,452,152 296,616 6,507,836 J Capital outlay General government 58,943 Public works 17,714 (17,714) J Parks and recreation 40,000 30,000 24,285 5,715 18,738 Total capital oulay 40,000 30,000 41,999 (11,999) 77,681 J Total expenditures 7,164,692 6,778,768 6,494,151 284,617 6,585,517 Revenues over (under) expenditures (252,477) (274,984) (210,914) 64,070 (89,730) J Other financing sources (uses): Transfers in 165,000 165,000 165,000 217,437 Transfers out (190,310) (190,310) (190,310) (748,893) J Proceeds from the sale of capital assets 14,279 14,279 16,086 Total other financial sources (uses) (25,310) (25,310) (11,031) 14,279 (515,370) J Net increase in fund balance $ (277,787) $ (300,294) (221,945) $ 78,349 (605,100) Fund balance - January I 2,814,972 3,420,072 J Fund balance - December 31 $ 2,593,027 $ 2,814,972 J J J J J J 77 CITY OF ANDOVER, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 31, 2003 Note A LEGAL COMPLIANCE - BUDGETS The General Fund budget is legally adopted on a basis consistent with accounting principles generally accepled in the United States of America. The legal level of budgetary conlrOI is at the departmental level 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 government: Legal $ 137,196 $ 146,365 $ 9,169 Public works: Street lighting 159,550 174.704 15.154 Traffic signals 15,000 21,690 6,690 Parks and recreation 572.265 574.719 2,454 Note B 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 defincs infrastructure as the basic physical assets including the street and trail system; water trealment and distribution system; wastewater collection system; park and recreation lands and improvement system; storm waler conveyance system; and building combined with site amenities 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 e1ecled 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 syslem wilh characteristics of (a) an up to-date inventory; (2) perform condilion 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. 78 n u n u n I L.J n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u n u J J J J '1 U J J J J J J J J J J J J J J CITY OF ANDOVER, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 3],2003 In fall of 2002, the City conducted a physical condition assessment of the streets and trails. 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 Excellent V cry Good Good Fair Poor Very Poor Substandard RatinQ" 86 - 100 7I - 85 56-70 41 - 55 26 -40 II - 25 0-10 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 $956,688 on street and trail maintenance for the year ending December 31,2003. 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 $950,000. Year 2002 2003 Maintenance Estimate Actual Exoenditures OCI Rating $ 900,000 950,000 $ 1,590,268 956,688 82 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. 79 J J ,..., J J r'l J ,..., J 1 u COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES J J J 1 J J J J 1 u J J J J 81 n u n u n NONMAJOR GOVERNMENTAL FUNDS u SPECIAL REVENUE FUNDS n u 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. n u n u DEBT SERVICE FUNDS n A Debt Service Fund accounts for the accumulation of resources for, and the payment of general long-term principal, interest and other related costs. u n u CAPITAL PROJECTS FUNDS n 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 0 f Proprietary Funds or Trust Funds. u n u n u n u n u n u n u n u n u n u n 82 u J CITY OF ANDOVER, MINNESOTA J COMBINING BALANCE SHEET Statement 11 NONNUUORGOVERNMENTALFUNDS December 31, 2003 With Comparative Totals For December 31,2002 ,..., J Totals J Special Debt Capital Nonmaior Governmental Funds Revenue Service Projects 2003 2002 Assets 1 Cash and investments $ 1,658,599 $ 1,009,500 $ 3,073,257 $ 5,741,356 $ 5,045,747 Accrued interest 5,328 3,439 6,610 15,377 16,182 U Due from other governmental units 8,659 32,923 41,582 31,423 Accounts receivable - net 47,009 47,009 97,641 ,., Interfund receivable 20,000 20,000 Property taxes receivable: U Unremitted 1,970 50,419 922 53,311 2,881 Delinquent 399 12,692 13,091 673 f'1 Special assessments receivable: J Unremitted 2,557 1,419 3,976 1,005 Delinquent 5,345 140 5,485 Deferred 436,565 109,214 545,779 244,872 ~ Notes receivable 15,595 15,595 37,943 , U Total assets 1,721,964 1,540,517 3,240,080 6,502,561 5,478,367 ,..., Liabilities, equity and other credits I L..J Liabilities: Interfund payable 20,000 755,000 775,000 655,000 J Accounts payable 1,441 23,127 24,568 6,366 Contracts payable 6,935 95,323 102,258 276,387 Due to other governmental units 1,097 5,734 6,831 173,098 Salaries payable 8,371 8,371 6,366 J Interfund loan payable 150,000 150,000 Deferred revenue 478,494 454,602 124,949 1,058,045 743,615 Total liabilities 496,338 474,602 1,154,133 2,125,073 1,860,832 J Equity and other credits: Fund balance (deficit): ResclVcd 1,075,621 459,339 1,534,960 899,238 Unreserved: "'1 Designated 1,207,537 2,383,175 3,590,712 3,516,202 L.l Undesignated 18,089 (9,706) (756,567) (748,184) (797,905) Total equity and other credits 1 ,225,626 1,065,915 2,085,947 4,377,488 3,617,535 J Total liabilities, equity and other credits $ 1,721,964 $ 1,540,517 $ 3,240,080 $ 6,502,561 $ 5,478,367 J J "'1 L.l J J 83 n U CITY OF ANDOVER, MINNESOTA n COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 12 CHANGES IN FUND BALANCES U NONMAJOR GOVERNMENTAL FUNDS For The Year Ended December 31, 2003 n With Comparative Totals For The Year Ended December 31, 2002 U Totals n Special Debt Capital Nonmajor Governmental Funds Revenue Service Projects 2003 2002 U Revenues: n General property taxes $ 89,658 $ 705,285 $ 45,909 $ 840,852 $ 746,550 U Tax increment collections 512,854 144,594 657,448 453, I 07 Intergovernmental 34,191 290,113 538 324,842 360,534 Special assessments 300,238 148,381 448,619 399,334 n Charges for services 215,981 215,981 181,514 U Investnlentincome 51,903 26,804 14,610 93,317 257,131 Miscellaneous Park dedication fees 357,483 357,483 280,312 n Other 115,125 23,244 138,369 123,455 U Total revenues 506,858 1,835,294 734,759 3,076,911 2,80 1,937 n Expenditures: U Current: General government 18,051 131,002 149,053 107,431 n Public works 184,449 443,083 627,532 608,531 Sanitation 2,552 U Parks and recreation 38,359 38,359 45,449 Economic development 182,038 289,134 471,172 720,960 n Capital outlay: General government 28,228 28,228 U Public safety 21,276 108,549 129,825 27,717 Public works 43,864 50,472 94,336 392,122 n Sanitation 120,186 120,186 65,215 Parks and recreation 272,457 272,457 634,842 U Debt service: Principal retirement 4,279,000 4,279,000 4,030,000 n Interest 939,194 939,194 1,250,079 Paying agent fees 3,124 3,124 3,115 U Professional service 25,015 25,015 5,734 Construction/acquisition costs 183,886 183,886 116,925 n Total expenditures 449,678 5,246,333 1,665,356 7,361,367 8,010,672 U Revenues over (under) expenditures 57,180 (3,411,039) (930,597) (4,284,456) (5,208,735) n Other financing sources (uses): U Transfers in 106,554 3,632,718 3,739,272 2,242,962 Transfers out (40,021) (1,878,927) (1,120,705) (3,039,653) (1,204,982) n Bonds issued 1,530,000 794,000 2,324,000 U Bond premium 5,188 5,188 Proceeds from sale of capital assets 19,751 807,876 827,627 2,106,307 ,.., Total other financing sources (uses) 86,284 3,288,979 481,171 3,856,434 3,144,287 U Net increase (decrease) in fund balance 143,464 (122,060) (449,426) (428,022) (2,064,448) ,.., Fund balance - January 1 1,082,162 1,187,975 2,535,373 4,805,510 6,869,958 U Fund balance - December 31 $ 1,225,626 $ 1,065,915 $ 2,085,947 $ 4,377,488 $ 4,805,510 n U n 84 u J J J NONMAJOR SPECIAL REVENUE FUNDS J The City of Andover had the following Special Revenue Funds during the year: J 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. J LRRWMO - This fund is used to account for the City's involvement with the Lower Rum River Watershed Management Organization (LRRWMO). Drainage and Maooing - This fund accounts for resources necessary to maintain existing maps and developing new maps and mapping systems for the City. J EDA General - This fund was established to account for activities designed to promote quality economic development within in the community. J 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. 1 u Right-of-Wav Management/Utilitv - This fund is used to account for activity associated with the management of the public right-of-ways. 1 u Caoital Equioment Reserve - This fund is used to account for the capital equipment/projects levy and the various capital expenditures it will be used for. '"1 u 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. J J J J J J J r-, J 85 n u CITY OF ANDOVER, MINNESOTA SUBCOMBINING BALANCE SHEET n NONMAJOR SPECIAL REVENUE FUNDS U December 31, 2003 With Comparative Totals For December 31, 2002 n U Drainage and EDA n Forestry LRRWMO Mapping General U Assets Cash and investments $ 6,151 $ 4,635 $ 27,418 $ 5,630 n Accrued interest 44 15 100 Due from other governmental units 8,159 500 U Accounts receivable 22,504 Property taxes receivable: n Unremitted 607 Delinquent 399 U Total assets 14,354 6,156 27,518 28,134 n Liabilities and Fund Balance U Liabilities: n Interfund payable U Accounts payable 592 849 Contracts payable 6,475 460 Due to other governmental units 18 130 16 672 n Salaries payable 135 990 5,209 U Deferred revenue 399 Total liabilities 745 7,994 16 7,190 n U Fund balance (deficit): Unreserved: n Designated for working capital 13,609 7,575 20,944 Designated for projects U Designated for equipment Undesignated (1,838) 19,927 ,..., Total fund balance (deficit) 13,609 (\ ,838) 27,502 20,944 U Total liabilities and fund balance $ 14,354 $ 6,156 $ 27,518 $ 28,134 n U n u n u n u n U n u n 86 U J J Statement 13 ,., I L.J Right-of-Way Capital Totals ,..., Trail and Management! Equipment Construction Nonmajor Special Revenue Funds I Transportation Utility Reserve Seal Coating 2003 2002 LJ 1 $ 89,840 $ 184,820 $ 728,203 $ 611,902 $ 1,658,599 $ 1,493,717 296 562 2,240 2,071 5,328 4,878 LJ 8,659 24,505 47,009 83,326 J 1,363 1,970 2,359 399 673 1 90,136 209,887 731,806 613,973 1,721,964 1,584,953 LJ J 12,000 1,441 947 J 6,935 21,834 261 1,097 844 2,037 8,371 6,366 478,095 478,494 460,800 J 2,298 478,095 496,338 502,791 ,., 32,150 74,278 63,412 I J 90,136 175,439 135,878 401,453 353,446 731,806 731,806 667,108 J 18,089 (1,804) 90,136 207,589 731,806 135,878 1,225,626 1,082,162 J $ 90,136 $ 209,887 $ 731,806 $ 613,973 $ 1,721,964 $ 1,584,953 J J ,., J J J J 87 n U CITY OF ANDOVER, MINNESOTA SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES n AND CHANGES IN FUND BALANCES U NONMAJOR SPECIAL REVENUE FUNDS For The Year Ended December 31, 2003 With Comparative Totals For The Year Ended December 31, 2002 n U Drainage n and EDA Forestry LRRWMO Mapping General U Revenues: ,..., General property taxes $ $ 21,771 $ $ Intergovernmental 27,215 256 U Charges for services 4,318 8,444 32,863 Investment income 328 (576) 2,048 n Miscellaneous I 14,490 U Total revenues 31,861 21,451 10,492 147,353 n Expenditures: U Current: General government Public works 31,736 42,459 12,602 ,..., Sanitation Economic development 182,038 U Capital outlay: Public safety ,..., Public works U Sanitation Parks and recreation n Total expenditures 31,736 42,459 12,602 182,038 U Revenues over (under) expenditures 125 (21,008) (2,110) (34,685) n Other financing sources (uses): U Transfers in 40,057 46,497 Transfers out (5,007) ,..., Proceeds from sale of capital assets U Total financing sources (uses) (5,007) 40,057 46,497 ,..., Net increase (decrease) in fund balance 125 (26,015) 37,947 11,812 U Fund balance (deficit) - January I 13,484 24,177 (10,445) 9,132 ,..., Fund balance (deficit) - December 31 $ 13,609 $ (1,838) $ 27,502 $ 20,944 u n u ,..., u ,..., u ,..., u ,..., 88 u Statement 14 Right -of -Way Capital Totals Trail and Management/ Equipment Construction Nonmajor Special Revenue Funds U Transportation Utility Reserve Seal Coating 2003 2002 n J $ $ $ 67,887 $ $ 89,658 $ 200,991 5,925 - 795 - 34,191 33,114 79,930 69,065 - 21,361 215,981 181,514 t 2,997 7,355 19,957 19,794 51,903 48,483 J - - 635 - 115,125 93,278 88,852 76,420 89,274 41,155 506,858 557,380 J - - 18,051 - 18,051 107,431 6,009 58,425 - 33,218 184,449 110,521 271 - 182,038 155,684 - 21,276 21,276 27,717 43,864 43,864 106,003 - - 65,215 31,898 49,873 58,425 39,327 33,218 449,678 604,740 38,979 17,995 49,947 7,937 57,180 (47,360) - - 20,000 - 106,554 38,444 (10,014) (25,000) (40,021) (745,337) 19,751 19,751 44,905 (10,014) 14,751 86,284 (661,988) 38,979 7,981 64,698 7,937 143,464 (709,348) 51,157 199,608 667,108 127,941 1,082,162 1,791,510 $ 90,136 $ 207,589 $ 731,806 $ 135,878 $ 1,225,626 $ 1,082,162 rl J i lj 89 r'1 J J r'1 J NONMAJOR DEBT SERVICE FUNDS n J The City's Debt Service Funds account for six types of bonded indebtedness: '1 J . G.O. Revenue Bonds . Special Assessment Bonds . Tax Increment Bonds . Certificates ofIndebtedness . Permanent Improvement Revolving Bonds . State Aid Bonds n i LJ ,..., ; L.J G.O. Revenue Bonds - (EDA Public Project Revenue Bonds of 1997) are repaid from annual lease payments from the City. n I L.J Special Assessment Bonds - (issues 1993A, 1994C, 1995A and I 997B) are used to finance assessable improvements within the City and are repaid primarily from special assessments levied against benefited properties. 1 LJ Tax Increment Bonds - (Tax Increment Bonds of I 994B, 1999, 2000A and 2003B Refunding) are repaid primarily from tax increments. ,..., I L.J Certificates of Indebtedness - (G.O. Equipment Certificate of 1999, 200lC Capital Notes and G.O. Equipment Certificate of2003) are repaid primarily from general property taxes. J Permanent ImProvement Revolvint!: (PIR) Bonds - (G.O. PIR Bonds of2000B, 200lA and 2003A) are used to finance assessable improvements within the City and are repaid primarily from special assessments levied against benefited properties. J State Aid Bonds - (200IB 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, 1 LJ ~ u n J J J J '1 L.J 91 n u CITY OF ANDOVER, MINNESOTA SUB COMBINING BALANCE SHEET n NONMAJOR DEBT SERVICE FUNDS u December 31, 2003 With Comparative Totals For December 31,2002 n U EDA Public TIF G.O. G.O. Project G.O. n Bonds Improvement Improvement Revenue Equipment TIF TIF ofl994B Bonds of Bonds of Bonds Certificate Bonds Bonds U Project 1-2 I 994C 1995A ofl997 ofl999 of 1999 of 2000A n Assets Cash and investments $80,562 $ 37,196 $177,392 $22,254 $ 9,963 $127,878 $195,775 U Accrued interest 182 52 1,265 442 531 261 Interfund receivable n Property taxes receivable: Unremitted 4,200 5,536 13,649 18,338 U Delinquent 4,950 Special assessments receivable: n Unremitted 773 1,784 Delinquent 1,837 3,508 u Deferred 263,977 172,588 n Total assets 84,944 303,835 356,537 22,696 20,449 142,058 214,374 U Liabilities and Fund Balance n Liabilities: U Interfund payable Deferred revenue 265,814 176,096 4,950 Total liabilities 265,814 176,096 4,950 n u Fund balance (deficit): Reserved for debt service 84,944 38,021 180,441 22,696 15,499 142,058 214,374 n Unreserved: Undesignated U Total fund balance (deficit) 84,944 38,021 180,441 22,696 15,499 142,058 214,374 n Total liabilities and fund balance $84,944 $303,835 $356,537 $22,696 $20,449 $142,058 $214,374 u n u n u n u n u n u n u n 92 LJ Statement 15 ri i tJ G.O. G.O. G.O. G.O. G.O.TIF PIR Fund Capital PIR Fund State Equipment PIR Fund Refunding Totals lJ Bonds of Notes Bonds of Aid Bonds Certificate Bonds of Bonds Nonmajor Debt Service Funds 2000B 2001C 2001A 2001B 2003 2003A 2003B 2003 2002 n U $ 9,798 $50,298 $31,734 $202,284 $ 6,360 $47,610 $10,396 $ 1,009,500 $ 1,171,329 31 - 103 133 268 155 16 3,439 3,787 n - 20,000 - - - - - 20,000 - - 5,030 3,666 - - 50,419 9,789 - 4,442 3,300 - - 12,692 10,338 n J - - - - - 2,557 3,071 - - 5,345 6,193 - 436,565 700,857 n J 9,829 79,770 31,837 202,417 13,594 47,765 10,412 1,540,517 1,905,364 I U 20,000 20,000 4,442 3,300 454,602 717,389 4,442 - 23,300 474,602 717,389 J 9,829 75,328 31,837 202,417 - 47,765 10,412 1,075,621 1,187,975 (9,706) (9,706) r I 9,829 75,328 31,837 202,417 (9,706) 47,765 10,412 1,065,915 1,187,975 J $ 9,829 $79,770 $31,837 $202,417 $13,594 $47,765 $10,412 $ 1,540,517 $ 1,905,364 J r i J I 7 tj M, 93 n u CITY OF ANDOVER, MINNESOTA SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR DEBT SERVICE FUNDS For The Year Ended December 31,2003 With Comparative Totals For The Year Ended December 31, 2002 EDA Public TIF G.O. G.O. G.O. Project G.O. G.O. Bonds Improvement Improvement Improvement Revenue Improvement Equipment TIF of 1994B Bonds of Bonds of Bonds of Bonds Bonds of Certificate Bonds Project 1-2 1993A 1994C 1995A of 1997 1997B of 1999 of 1999 Revenues: General property taxes $ $ $ $ $ $ $274,356 $ Tax. increment collections 59,519 193,436 Intergovernmental 4,978 3,185 16,179 Special assessments 100,266 52,905 145,856 1,211 Investment income (1,451) 3,052 (3,128) 17,549 7,671 5,223 (7,208) 8,709 Total revenues 63,046 103,318 49,777 163,405 7,671 6,434 270,333 218,324 Expenditures: Debt service: Principal retirement 90,000 365,000 120,000 280,000 70,000 775,000 270,000 110,000 Interest 9,435 17,338 22,302 54,665 120,310 34,875 17,600 59,475 Paying agent fees 480 496 446 Professional services 512 720 4,064 Total expenditures 99,435 383,330 143,518 339,175 190,310 809,875 287,600 169.475 Revenues over (under) expenditures (36,389) (280,012) (93,741) (175,770) (182,639) (803,441 ) (17,267) 48.849 Other financing sources (uses): Transfers in 13,680 308,692 44,700 302,700 190,310 774,148 45,600 Transfers out (42,027) (321,900) Bonds issued Bond premium Total other financing sources (uses) 13,680 266,665 44,700 (19,200) 190,310 774,148 45.600 Net increase (decrease) in fund balance (22,709) (13,347) (49,041) (194,970) 7,671 (29,293) (17,267) 94,449 Fund balance - January 1 107,653 13,347 87 ,062 375,411 15,025 29,293 32,766 47,609 Fund balance - December 31 $ 84,944 $ $38,021 $180,441 $ 22,696 $ $ 15,499 $142,058 n u n u n u n u n u n u n u n u n lJ n u n u n u n u n u n u n u n u n 94 u J J J 'l U n J n J n J n J n J n , J ,.., I U J n J n J J 'l J 1 L.J n I U n J Statement 16 G.O. G.O. G.O. G.O. G.O. nF nF PIR Fund Capital PIR Fund Stale Equipment PIR Fund Refunding Totals Bonds Bonds of Notes Bonds of Aid Bonds Certificate Bonds of Bonds Nonmajor Debt Service Funds of 2000A 2000B 2001C 200lA 200IB 2003 2003A 2003B 2003 2002 $ $ $ 249,248 $ $ $181,681 $ $ $ 705,285 $ 501,108 259,899 512,854 307,095 21,738 2,895 239,030 2,108 290,113 322,346 300,238 322,783 (1,233) (2,768) (6,448) (3,787) (6,418) 4,436 2,662 9,943 26,804 59,734 280,404 (2,768) 245,695 (3,787) 232,612 188,225 2,662 9,943 I ,835,294 1,513,066 120,000 610,000 230,000 920,000 125,000 194,000 4,279,000 4,030,000 159,700 131,062 31,338 166,133 111,030 3,931 939,194 1,250,079 288 288 378 374 374 3,124 3,115 19,719 25,015 5,734 279,988 741,350 261,716 1,086,507 236,404 197,931 19,719 5,246,333 5,288,928 416 (744,118) (16,021) (1,090,294) (3,792) (9,706) 2,662 (9,776) (3,411,039) (3,775,862) 59,280 742,022 20,000 1,086,483 45,103 3,632,718 1,769,097 (1,515,000) (1,878,927) (176,130) 1,530,000 1,530,000 5,188 5,188 59,280 742,022 20,000 1,086,483 45,103 20,188 3,288,979 1,592,967 59,696 (2,096) 3,979 (3,811) (3,792) (9,706) 47,765 10,412 (122,060) (2,182,895) 154,678 11,925 71,349 35,648 206,209 1,187,975 3,370,870 $214,374 $ 9,829 $ 75,328 $ 31,837 $202,417 $ (9,706) $ 47,765 $ 10,412 $ 1,065,915 $ 1,187,975 95 'l J J Il U NONMAJOR CAPITAL PROJECT FUNDS ~ J The City of Andover had the following Capital Projects Funds during the year: ~ L.J Storm Sewer Proiect - This fund was established to account for storm sewer fees and improvements as part of development and ongoing maintenance. 1 u Unfinanced - This fund was established to account for projects that have been internally financed by the City where it is not practical to issue bonds to finance. 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. ~ U 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. r"1 U Canital Notes 2003 - This fund was established to account for the purchase of capital equipment that was financed through the issuance of capital notes. This fund was closed in 2003. J Canital Notes 2003C - This fund was established to account for the purchase of capital equipment that was financed through the issuance of capital notes. J State Aid Bonds 2001 B - This fund was established to account for the construction and maintenance of various MSA eligible projects. '1 J 'l U J 'l U J J '1 J J J 97 n u CITY OF ANDOVER, MINNESOTA n SUBCOMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS U December 31, 2003 Comparative Totals For December 31, 2002 n U Storm Tax Sewer Increment ,.., Project Unfinanced Projects U Assets Cash and investments $ 8,699 $ 5,427 $ 1,616,817 n Accrued interest 3,330 Due from other governmental units 31,423 U Accounts receivable Property taxes receivable: n Unremitted Special assessments receivable: U Unremitted 1,419 Delinquent 140 n Deferred 103,101 6,1]3 U Notes receivable 15,595 Total assets 8,699 110,087 1,673,278 n u Liabilities and Fund Balance Liabilities: n Interfund payables 120,000 635,000 U Accounts payable 2 Contracts payable ]7,112 4,657 ,.., Due to other governmental units 5,734 Interfund loan payable U Deferred revenue 103,241 21,708 n Total liabilities 120,000 755,353 32,101 U Fund balance (deficit): Reserved for projects ,.., Unreserved: Designated for projects 1,641,177 LJ Undesignated (111,301) (645,266) ,.., Total fund balance (deficit) (111,301) (645,266) 1,641,177 U Total liabilities and fund balance $ 8,699 $ 110,087 $ 1,673,278 n u ,.., u n u ,.., u ,.., u ,.., 98 u J J Statement 17 J Capital State Totals r"1 Park Notes Aid Bonds Nonmajor Capital Projects Funds J Dedication 2003C 2001B 2003 2002 ~ $ 509,058 $ 402,399 $ 530,857 $ 3,073,257 $ 3,552,030 J 1,072 172 2,036 6,610 11,304 1,500 32,923 31,423 14,315 J 922 922 522 1,419 1,005 r'1 140 J 109,214 244,872 15,595 37,943 J 512,552 402,571 532,893 3,240,080 3,893,414 J 755,000 643,000 21,079 2,046 23,127 5,419 1 73,554 95,323 254,553 5,734 172,254 L.J 150,000 150,000 124,949 282,815 1 171,079 2,046 73,554 1,154,133 1,358,041 L.J J 459,339 459,339 899,238 341,473 400,525 2,383, I 75 2,432,236 (756,567) (796,101) J 341,473 400,525 459,339 2,085,947 2,535,373 $ 5 I 2,552 $ 402,571 $ 532,893 $ 3,240,080 $ 3,893,414 J 1 u J J J J 99 n u CITY OF ANDOVER, MINNESOTA SUB COMBINING STATEMENT OF REVENUES, EXPENDITURES AND n CHANGES IN FUND BALANCES U NONMAJOR CAPITAL PROJECTS FUNDS For The Year Ended December 31,2003 n With Comparative Totals For The Year Ended December 31, 2002 U Storm Tax ,.., Sewer Increment Project Unfinanced Projects U Revenues: General property taxes $ $ $ ,.., Tax increment collections 144,594 Intergovernmental U Special assessments 147,303 1,078 Investment income (16,911) 6,957 n Miscellaneous Park dedication fees U Other 22,354 n Total revenues 130,392 174,983 U Expenditures: Current: n General government U Public works 21,326 Sanitation Parks and recreation n Economic development 289,134 u Capital outlay: General government ,.., Public safety Public works U Sanitation Parks and recreation ,.., Construction/acquisition costs 69,532 23,181 U Total expenditures 90,858 312,315 ,.., Revenues over (under) expenditures 39,534 (137,332) U Other financing sources (uses): Transfers in ,.., Transfers out (1,120,705) Bonds issued U Proceeds from sale of capital assets 777,140 ,.., Total other financing sources (uses) (343,565) u Net increase (decrease) in fund balance 39,534 (480,897) n Fund balance - January I (111,301) (684,800) 2,122,074 L.; Fund balance - December 31 $ ( 111,30 I) $ (645,266) $ 1,641,177 ,.., u r\ W ,.., U n 100 u J ,..., Statement 18 J J J Capital Capital State Totals Park Notes Notes Aid Bonds Nonmajor Capital Projects Funds Dedication 2003 2003C 200lB 2003 2002 ,..., $ 45,909 $ $ $ $ 45,909 $ 44,451 J 144,594 146,012 538 538 5,074 148,381 76,551 1 9,827 1,847 2,570 10,320 14,610 148,914 U 357,483 357,483 280,312 890 23,244 30,177 n I 414,647 1,847 2,570 10,320 734,759 731,491 L.J n I 128,957 2,045 131,002 L.J 421,757 443,083 498,0 I 0 2,281 n 38,359 38,359 45,449 I U 289,134 565,276 ,., 28,228 28,228 J 108,549 108,549 25,051 25,421 50,472 286,119 117,145 3,041 120,186 J 253,804 18,653 272,457 602,944 91,173 183,886 116,925 383,336 426,583 2,045 450,219 1,665,356 2,117,004 J 31,311 (424,736) 525 (439,899) (930,597) (1,385,513) J 435,421 (1,120,705) (283,515) 394,000 400,000 794,000 30,736 807,876 2,061,402 J 424,736 400,000 481,171 2,213,308 31,311 400,525 (439,899) (449,426) 827,795 J 310,162 899,238 2,535,373 1,707,578 $ 341,473 $ $ 400,525 $ 459,339 $ 2,085,947 $ 2,535,373 J l u 1 u n J 101 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 3 I, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 Variance with Final Budget - Budgeted AmOlmts Positive 2002 Original Final Actual (Negative) Actual Revenues: Intergovernmental $ $ $ 27,215 $ 27,215 $ Charges for services 10,000 10,000 4,318 (5,682) 6,742 Investment income 400 400 328 (72) 200 Total revenues 10,400 10,400 31,861 21,461 6,942 Expenditures: Current: Public works 12,387 12,387 31,736 (19,349) 17,577 Revenues over (under) expenditures (1,987) (1,987) 125 2,112 (10,635) Other financing sources (uses): Transfers out (5,631 ) Net increase (decrease) in fund balance $ (1,987) $ (1,987) 125 $ 2,112 (16,266) Fund balance (deficit) - January I 13,484 29,750 Fund balance (deficit) - December 31 $ 13,609 $ 13,484 102 n u n u n u n u n u n u n u n u n u r u u n u n u ,.., u ,.., u ,.., u n u ,.., u ,.., u J J J J J r'1 I L.J n I u r'1 J n I LJ n I U J J J '1 LJ J J J J J 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, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 Variance with Final Budget - Budgeted Amounts Positive 2002 Original Final Actual (Negative ) Actual Revenues: General property taxes $ 24,000 $ 24,000 $ 21,771 $ (2,229) $ 23,186 Intergovernmental 256 256 2,819 Investment income 300 300 (576) (876) 1,164 Total revenues 24,300 24,300 21,451 (2,849) 27,169 Expenditures: Current: Public works 31,071 37,546 42,459 (4,913) 24,674 Revenues over (under) expenditures (6,771) (13,246) (2 I ,008) (7,762) 2,495 Other financing sources (uses): Transfers out (5,007) (5,007) (5,007) Net increase (decrease) in fund balance $ (11,778) $ (18,253) (26,015) $ (7,762) 2,495 Fund balance (deficit) - January 1 24,177 21,682 Fund balance (deficit) - December 31 $ (1,838) $ 24,177 103 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, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 Variance with Final Budget - Budgeted Amounts Positive 2002 Original Final Actual (Negative ) Actual Revenues: Charges for services $ 10,500 $ 10,500 $ 8,444 $ (2,056) $ 10,691 Investment income 2,048 2,048 Miscellaneous 629 Total Revenues 10,500 10,500 10,492 (8) 11 ,320 Expenditures: Current: Public works 13,450 13,450 12,602 848 9,347 Revenues over (under) expenditures (2,950) (2,950) (2,110) 840 1,973 Other financing sources (uses): Transfers in 40,057 40,057 40,057 1,630 Net increase (decrease) in fund balance $ 37,107 $ 37,107 37,947 $ 840 3,603 Fund balance (deficit) - January I (10,445) (14.048) Fund balance (deficit) - December 31 $ 27,502 $ (10,445) 104 n u n u n u n u n u n u n u n u n u n u n u ,.., u ,.., u n u ,.., u n u n u ,.., u ,.., u J J J ..., I U n J J n J n J r"1 J r"1 J J J J J n J J J J If I L.J 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 31,2003 With Comparative Actual Amounts For The Year Ended December 31,2002 Variance with Final Budget - Budgeted Amounts Positive Original Final Actual (Negative) Actual Revenues: Charges for services $ $ $ 32,863 $ $ 2 Miscellaneous 88,000 88,000 114,490 26,490 88,000 Total revenues 88,000 88,000 147,353 26,490 88,002 Expenditures: Current: Economic development 147,661 147,661 182,038 (34,377) 155,684 Capital outlay: Economic development 35,000 35,000 35,000 Total expenditures 182,661 182,661 182,038 623 155,684 Revenues over (under) expenditures (94,661) (94,661) (34,685) 27,113 (67,682) Other financing sources (uses): Transfers in 46,497 46,497 Proceeds from sale of capital assets 101,440 101,440 (101,440) Total financing sourCes (uses) 101,440 101,440 46,497 (54,943) Net increase (decrease) in fund balance $ 6,779 $ 6,779 11,812 $ (27,830) (67,682) Fund balance (deficit) - January I 9,132 76,814 Fund balance (deficit) - December 3 I $ 20,944 $ 9,132 105 n u CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - TRAIL AND TRANSPORT AnON Statement 23 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For The Year Ended December 3 I, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 Variance with Final Budget- Budgeted Amounts Positive 2002 Original Final Actual (Negative) Actual Revenues: Intergovernmental $ $ $ 5,925 $ 5,925 $ Charges for services 80,000 80,000 79,930 (70) 26,344 Investment income 2,600 2,600 2,997 397 1,798 Total revenues 82,600 82,600 88,852 6,252 28,142 Expenditures: Current: Public works 6,009 (6,009) 5,888 Capital outlay: Public works 35,000 35,000 43,864 (8,864) 106,003 Total expenditures 35,000 35,000 49,873 (14,873 ) 111,891 Net increase (decrease) in fund balance $ 47,600 $ 47,600 38,979 $ (8,621) (83,749) Fund balance (deficit) - January I 51,157 134,906 Fund balance (deficit) - December 31 $ 90,136 $ 51,157 n u n u n u ,.., LJ ,.., u ,.., LJ n u n u n u n u n u ,.., u n u ,.., u n u n u n LJ n 106 u n J J n I L..J 1""1 i L..J 1""1 J n J 1""1 J 1""1 J J J 1""1 J 1""1 I LJ J 1 LJ J J n J J n I L.J CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - RIGHT-OF-WAY MANAGEMENT/UTILITY Statement 24 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES. BUDGET AND ACTUAL For The Year Ended December 31, 2003 With Comparative Actual Amounts For The Year Ended December 31, 2002 Variance with Final Budget - Budgeted Amounts Positive Original Final Actual (Negative) Actual Revenues: Charges for services $ 32,950 $ 32,950 $ 69,065 $ 36,115 $ 137,735 Investment income 1,000 1,000 7,355 6,355 6,877 Total revenues 33,950 33,950 76,420 42,470 144,612 Expenditures: Current: Public works 65,101 65,101 58,425 6,676 42,785 Revenues over (under) expenditures (31,151) (31,151) 17,995 49,146 101,827 Other financing sources (uses): Transfers out (10,014) (10,014) (10,014) Net increase (decrease) in fund balance $ (41,165) $ (41,165) 7,981 $ 49,146 101,827 Fund balance (deficit) . January 1 199,608 97,781 Fund balance (deficit) - December 31 $ 207,589 $ 199,608 107 n u CITY OF ANDOVER, MINNESOTA n SPECIAL REVENUE FUND - CAPITAL EQUIPMENT RESERVE Statement 25 SCHEDULE OF REVENUES, EXPENDITURES AND U CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For The Year Ended December 31, 2003 n With Comparative Actual Amounts For The Year Ended December 31,2002 u Variance with n Final Budget - Budgeted Amounts Positive U Original Final Actual (Negative ) Actual n Revenues: General property taxes $ 203,200 $ 75,565 $ 67,887 $ (7,678) $ 177,805 U Intergovernmental 795 795 20,295 Investment income 20,000 20,000 19,957 (43) 10,864 n Miscellaneous 635 635 4,649 u Total revenues 223,200 95,565 89,274 (6,291) 213,613 n Expenditures: U Current: General government 3,000 3,000 18,051 (15,051) 107,431 Capital outlay: n Public safety 137,210 137,210 21,276 115,934 27,717 U Sanitation 65,215 Parks and recreation 31,898 n Total expenditures 140,210 140,210 39,327 100,883 232.261 U Revenues over (under) expenditures 82,990 (44,645) 49,947 94,592 (18,648) n Other financing sources (uses): U Transfers in 20,000 20,000 20,000 20,733 Transfers out (225,000) (225,000) (25,000) 200,000 (731,517) n Proceeds from the sale of capital assets 19,751 19,751 44,905 u Total financing sources (uses) (205,000) (205,000) 14,751 219,751 (665,879) n Net increase (decrease) in fund balance $ (122,010) $ (249,645) 64,698 $ 314,343 (684,527) U Fund balance (deficit) - January 1 667,108 1,351,635 n Fund balance (deficit) - December 31 $ 731,806 $ 667,108 U n U n u n u n LJ ,.., U ,.., 108 u J J J n J J J n J J J J J n J J J J J J J ,.., J 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, 2003 With Comparative Actual Amounts For The Vear Ended December 31, 2002 Variance with Final Budget - Budgeted Amounts Positive Original Final Actual (Negative ) Actual Revenues: Charges for services $ 18,677 $ 18,677 $ 21,361 $ 2,684 $ InvesIment income 11,000 11,000 19,794 8,794 27,580 T ola! revenues 29,677 29,677 41,155 11,478 27,580 Expenditures: Current: Public works 18,677 18,677 33,218 (14,541) 33,218 Revenue over (under) expenditures 11,000 11,000 7,937 (3,063) (5,638) Other financing sources (uses) Transfers in 10,450 Net increase (decrease) in fund balance $ 11,000 $ 11,000 7,937 $ (3,063) 4,812 Fund balance (deficit) - January I 127,941 89,911 Fund balance (defici1) - December 31 $ 135,878 $ 94,723 109 n u n u n INTERNAL SERVICE FUNDS u 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 government units, on a cost reimbursement basis. The City of Andover had the following Internal Service Funds during the year: n u n Central Eauioment Maintenance - This fund accounts for the maintenance ofthe equipment for the City. u Risk Manai:tement - This fund accounls for the expenditures in payment of insurance deductibles, loss reduction, safety training and administrative expense. n u n u n u n u ,.., u n LJ n u n u ,.., u ,.., u n u ,.., u n u ,.., 110 u J J J J J n I U n I LJ n I L.J ,.., J n I L.J n J J J ,.., i L.J J J ,.., J J J CITY OF ANDOVER, MINNESOTA COMBINING STATEMENT OF NET ASSETS Statement 27 INTERNAL SERVICE FUNDS December 31, 2003 With Comparative Totals for December 31, 2002 Central Equipment Risk Totals Maintenance Management 2003 2002 Assets Current assets: Cash and cash equivalents $ 131,946 $ 66,681 $ 198,627 $ 168,757 Accrued interest 497 175 672 557 Prepaid items 44,580 44,580 35,851 Inventories - at cost 49,905 49,905 45,757 Total assets 182,348 111,436 293,784 250,922 Liabilities Current liabilities: Accounts payable 4,296 100 4,396 5,359 Due to other governmental units 939 60 999 858 Salaries payable 6,415 479 6,894 6,697 Total liabilities 11,650 639 12,289 12,914 Net assets Unrestricted $ 170,698 $ 110,797 $ 281,495 $ 238,008 III n u CITY OF ANDOVER, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENSES AND Statement 28 CHANGES IN FUND NET ASSETS INTERNAL SERVICE FUNDS For The Vear Ended December 31,2003 With Comparative Totals For The Vear Ended December 31,2002 Central Equipment Risk Totals Maintenance Management 2003 2002 Operating revenues: User charges $ 427,001 $ $ 427,001 $ 435,998 Other 100 232,759 232,859 31,235 Total operating revenues 427,101 232,759 659,860 467,233 Operating expenses: Personal services 174,992 49,591 224,583 179,449 Supplies 143,059 43 143,102 125,844 Other service charges 73,196 179,710 252,906 104,014 Total operating expenses 391,247 229,344 620,591 409,307 Operating income (loss) 35,854 3,415 39,269 57,926 Nonoperating revenues (expenses): Investment income 3,733 485 4,218 8,106 Change in net assets 39,587 3,900 43,487 66,032 Net assets - January I 131,111 106,897 238,008 171,976 Net assets - December 31 $ 170,698 $ 110,797 $ 281,495 $ 238,008 n u n u n u n u n u n u ,.., u n u ,.., u n u n u n u ,.., u n u ,.., u n u n u ,.., 112 u J J J 1 u n I I LJ r'1 I U J n I L.J r'1 J '1 J f'1 J J 'l LJ f'1 J J J f'1 J J '1 J CITY OF ANDOVER, MINNESOTA COMBINING STATEMENT OF CASH FLOWS Statement 29 INTERNAL SERVICE FUNDS For The Year Ended December 31, 2003 With Comparative Totals For The Year Ended December 31, 2002 Central Equipment Risk Totals Maintenance Management 2003 2002 Cash flows from operating activities: Receipts from customers and users $ 427,101 $ 232,759 $ 659,860 $ 467,233 Payment to suppliers (221,335) (188,372) (409,707) (284,286) Payment to employees (174,877) (49,509) (224,386) (180,300) Net cash flows from operating activities 30,889 (5,122) 25,767 2,647 Cash flows from investing activities: Investment income 3,558 545 4,103 7,765 Net increase in cash and cash equivalents 34,447 (4,577) 29,870 10,412 Cash and cash equivalents - January 1 97,499 71,258 168,757 158,345 Cash and cash equivalents - December 31 $ 131,946 $ 66,681 $ 198,627 $ 168,757 Reconciliation of operating income to net cash provided (used) by operating activities: Operating income (loss) S 35,854 $ 3,415 $ 39,269 $ 57,926 Adjusbnents to reconcile operating income (loss) to net cash flows from operating activities: Changes in assets and liabilities: Decrease (increase) in prepaid items (8,729) (8,729) (35,851) Decrease (increase) in inventory (4,148) (4,148) (16,451) Increase (decrease) in accounts payable (1,063) 100 (963) (2,984) Increase (decrease) in due to other governmental units 131 10 141 858 Increase (decrease) in salaries payable 115 82 197 571 Increase (decrease) in compensated absences (1,422) Total adjusbnents (4,965) (8,537) (13,502) (55,279) Net cash provided by operating activities $ 30,889 $ (5,122) $ 25,767 $ 2,647 113 n u n u n u AGENCY FUNDS 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: n u ,.., General Escrow - This fund is used to account for distribution of funds for insurance premiums of retirees. u General Al!encv - This fund is used to account for the collection and distribution of funds relating to development activities. n u ,.., u n u n u n u ,.., u ,.., u ,.., u n u ,.., u n u n u ,.., u ,.., 114 u ,.., J CITY OF ANDOVER, MINNESOTA J COMBINING STATEMENT OF NET ASSETS Statement 30 FIDUCIARY FUNDS December 31, 2003 .., J Balance Balance January I, December 31, 'l 2003 Additions Deletions 2003 U General Escrow Fund Assets n Cash and investments $ 23,891 $ 28,548 $ (11,126) $ 41,313 J Liabilities Deposits payable 23,891 28,548 (11,126) 41,313 n I Total liabilities $ 23,891 $ 28,548 $ (11,126) $ 41,313 U J General Agencv Fund Assets Cash and investments $ 305,456 $ 522,710 $ (433,783) $ 394,383 n Liabilities J Accounts payable 6,978 (6,489) 489 Contracts payable 2,248 3,620 (2,248) 3,620 Deposits payable 303,208 512,112 (425,046) 390,274 ,..., , I Total liabilities $ 305,456 $ 522,710 $ (433,783) $ 394,383 L.J ,.., Total Fiduciary Funds J Assets Cash and investments $ 329,347 $ 551,258 $ (444,909) $ 435,696 ,..., Liabilities J Accounts payable 6,978 (6,489) 489 Contracts payable 2,248 3,620 (2,248) 3,620 J Deposits payable 327,099 540,660 (436,172) 431,587 Totalliabilities $ 329,347 $ 551,258 $ (444,909) $ 435,696 J ,.., J 1 u J f"1 J 1 L.J '1 115 U n u n U n u CAPITAL ASSETS USED IN TIlE OPERA nON OF GOVERNMENTAL FUNDS n u ,.., u n u n u n u n u ,.., U ,.., U n u ,.., U ,.., U ,.., U M U ,.., u M U 116 ,.., U ,.., J J CITY OF ANDOVER, MINNESOTA SCHEDULE OF CAPITAL ASSETS USED IN THE OPERATION Statement 31 OF GOVERNMENTAL FUNDS SCHEDULE BY SOURCE n For The Year Ended December 31,2003 J Balance Balance ,..., January I, December 31, J Description 2003 Additions Deletions 2003 '1 J Land and improvements $ 8,013,110 $ 453,717 $ (198,674) $ 8,268,153 Buildings and improvements 5,710,212 126,556 (84,393) 5,752,375 '1 J Furniture and equipment 59,387 28,228 87,615 Machinery and equipment 5,399,634 199,839. (509,122) 5,090,351 " I Other park improvements 2,774,922 235,797 (10,000) 3,000,719 u Streets and trails 69,740,833 867,955 70,608,788 n LJ Storm sewers 7,045,960 (7,045,960) ,..., Construction in progress 1,162,137 3,537,401 (1,045,212) 3,654,326 I Totals $ 99,906,195 $ 5,449,493 $ (8,893,361 ) $ 96,462,327 l...J n Investments in Capital Assets from: I LJ General Fund $ 569,433 ,..., Special Revenue Funds 502,554 I Capital Project Funds 95,263,792 LJ Donations 51,577 Other 74,971 J Total investments in capital assets $ 96,462,327 ,..., J ,.., J J ,.., J 1 u 1 L.J n i 117 LJ n u CITY OF ANDOVER, MINNESOTA CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTNITY December 31, 2003 Land & Buildings & Furniture & Machinery & Function and Activity Improvements Improvements Equipment Equipment General government: Administration $ $ 1,710,318 $ $ Financial adminstration 22,787 Planning and zoning 14,312 Information services 22,689 Engineering 18,297 61,365 Total general government 1,710,318 63,773 75,677 Public safety: Fire protection 1,254,566 23,842 2,103,963 Protective inspection 104,107 Civil defense 148,476 6,928 Total public safety 1,403,042 23,842 2,214,998 Public works: Streets and .highways 2,248,321 2,047,488 Snow and ice removal 6,390 Street signs 22,679 Total public works 2,248,321 2,076,557 Parks and recreation 3,481,376 390,694 723,119 Economic development 4,786,777 Construction in progress Totals $ 8,268,153 $ 5,752,375 $ 87,615 $ 5,090,351 n u n LJ n u n u n u n u n U n u ,.., u n u n u n u n u ,.., u ,.., u n u n u n 118 u 1 u r'1 Statement 32 J J Other Park Streets & Construction ,..., Improvements Trails In Progress Total I U $ $ $ $ 1,710,318 r'1 22,787 J 14,312 22,689 79,662 J 1,849,768 3,382,371 " 104,107 I 155,404 L...J 3,641,882 " J 70,608,788 74,904,597 6,390 22,679 1 70,608,788 74,933,666 U 3,000,719 7,595,908 n 4,786,777 I U 3,654,326 3,654,326 1 $ 3,000,719 $ 70,608,788 $ 3,654,326 $ 96,462,327 U 1 u J " J J J ,..., J r'1 J 'l 119 J ,.., LJ CITY OF ANDOVER, MINNESOTA n CAPITAL ASSETS USED IN THE OPERATION Statement 33 OF GOVERNMENTAL FUNDS U SCHEDULE BY FUNCTION AND ACTMTY December 3 I, 2003 ,.., LJ Balance Balance January I, December 31, n Function and Activity 2003 Additions Deletions 2003 U General government: Administration $ 1,710,318 $ $ $ 1,710,318 ,.., Financial adminstration 22,787 22,787 Planning and zoning 14,312 14,312 U Information services 22,689 22,689 Engineering 104,522 (24,860) 79,662 ,.., Total general government 1,851,939 22,689 (24,860) 1,849,768 U Public safety: Fire protection 3,373,056 26,815 (17,500) 3,382,371 n Protective inspection 104,107 104,107 u Civil defense 131,248 108,549 (84,393) 155,404 Total public safety 3,608,411 135,364 (101,893) 3,641,882 ,.., Public works: U Streets and highways 74,214,602 1,027,865 (337,870) 74,904,597 Snow and ice removal 6,390 6,390 Street signs 22,679 22,679 n Total public works 74,243,671 1,027,865 (337,870) 74,933,666 U Sanitation: ,.., Storm sewers 7,136,949 (7,136,949) u Parks and recreation 6,917,637 726,174 (47,903) 7,595,908 ,.., Economic development 4,985,451 (198,674) 4,786,777 U Construction in progress 1,162,137 3,537,401 (1,045,212) 3,654,326 n Totals $ 99,906,195 $ 5,449,493 $ (8,893,361 ) $ 96,462,327 L.J ,.., U n u n u n u n U n u ,.., 120 u n LJ CITY OF ANDOVER, MINNESOTA COMBINED SCHEDULE OF INDEBTEDNESS n December 31, 2003 1 J n Authorized U Issue Maturity Interest and Date Date Rate Issue n GOVERNMENTAL ACTIVITIES: U General Obligation Revenue Bonds: 1997 Public Project Revenue Bonds 9/1/1997 12/1/2016 4.50-5.90% $ 2,350,000 f1 Special Assessment Bonds: U 1993A G.O. Improvement Bonds 8/1/1993 8/1/2003 4.00-4.75% 3,650,000 I 994C G.O. Improvement Bonds 10/1/1994 2/1/2006 5.05-5.75% 1,140,000 n 1995A G.O. Improvement Bonds 71111995 2/1/2006 4.85-5.30% 2,605,000 1997B G.O. Improvement Bonds 7/1/1997 12/1/2003 3.90-4.70% 6,315,000 u Total special assessment bonds 13,710,000 n Tax Increment Bonds: 1994B G.O. Tax Increment Refunding Bonds 5/1/1994 5/1/2004 6.97-7.87% 885,000 u 1995D Tax Increment Bonds 10/1/1995 2/1/2013 4.50-5.60% 6,055,000 1996 Tax Increment Bonds 6/1/1996 8/1/2012 4.75-5.40% 2,055,000 f1 1999 Tax Increment Bonds 6/1/1999 12/1/2012 4.00-5.00% 1,500,000 U 2000A Tax Increment Bonds 911/2000 211/2010 6.80-7.10% 2,445,000 2003B G.O. Tax Increment Refunding Bonds 611 /2003 811/2010 2.00-3.00% 1,530,000 Total tax increment bonds 14,470,000 ,.., Certificates ofIndebtedness: U 1999 G.O. Equipment Certificates 6/1/1999 211 /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 n 2003 G.O. Equipment Certificates 3/11/2003 6/1/2004 1.50-1.75% 394,000 u 2003C G.O. Equipment Certificates 12118/2003 12/1/2006 1.50% 400,000 Total certificates of indebtedness 3,054,000 n Permanent Improvement Revolving Bonds: LJ 2000B Permanent Improvement Revolving Bonds 9/1/2000 2/1/2007 4.20-4.375% 3,350,000 200lA Permanent Improvement Revolving Bonds 6/5/200 I 2/1/2007 3.20-4.00% 4,975,000 ,.., 2003A Permanent Improvement Revolving Bonds 611/2003 2/1/2010 2.00-2.60% 4,580,000 Total permanent improvement revolving bonds 12,905,000 U State Aid Bonds: ,.., 2001 B State Aid Street Bonds 6/5/2001 211/2017 2.90-5.00% 2,755,000 U Total Bonded Indebtedness 49,244,000 ,.., Compensated absences 347,534 U Total governmental activities indebtedness 49,591,534 ,.., BUSINESS-TYPE ACTIVITIES: General Obligation Revenue Bonds: U 2002 G.O. Water Revenue Bonds 5/9/2002 211/2023 2.30-5.00% 9,780,000 n Compensated absences 58,967 U Total business-type activities indebtedness 9,838,967 ,.., Total City indebtedness $ 59,430,501 U ,.., U ,.., 122 u Exhibit 1 ri II tJ Principal Payments Prior Current Outstanding 2004 Payment Years Year 12/31/03 Principal Interest Total rl $ 235,000 $ 70,000 $ 2,045,000 $ 80,000 $ 116,740 $ 196,740 J 3,285,000 365,000 - - - - 680,000 120,000 340,000 340,000 9,531 349,531 1,410,000 280,000 915,000 915,000 23,798 938,798 5,540,000 775,000 - - - 10,915,000 1,540,000 1,255,000 1,255,000 33,329 1,288,329 720,000 90,000 75,000 75,000 2,951 77,951 1,055,000 225,000 4,775,000 250,000 242,225 492,225 435,000 1,620,000 - - - 130,000 110,000 1,260,000 140,000 54,250 194,250 150,000 120,000 2,175,000 210,000 150,712 360,712 - - 1,530,000 185,000 39,457 224,457 2,490,000 2,165,000 9,815,000 860,000 489,595 1,349,595 r-I 475,000 270,000 305,000 305,000 6,100 311,100 I 220,000 230,000 760,000 240,000 23,517 263,517 lJ - 194,000 200,000 200,000 2,567 202,567 - - 400,000 154,000 5,817 159,817 695,000 694,000 1,665,000 899,000 38,001 937,001 - 610,000 2,740,000 2,740,000 59,126 2,799,126 920,000 4,055,000 955,000 134,939 1,089,939 4,580,000 115,389 115,389 1,530,000 11,375,000 3,695,000 309,454 4,004,454 160,000 125,000 2,470,000 130,000 106,788 236,788 14,495,000 6,124,000 28,625,000 6,919,000 1,093,907 8,012,907 rl - - 347,534 - - - LJ 14,495,000 6,124,000 28,972,534 6,919,000 1,093,907 8,012,907 r1 U - - 9,780,000 310,000 429,438 739,438 58,967 - r� 9,838,967 310,000 429,438 739,438 U $ 14,495,000 $ 6,124,000 $ 38,811,501 $ 7,229,000 $ 1,523,345 $ 8,752,345 123 Li n u CITY OF ANDOVER, MINNESOTA SCHEDULE OF TAX CAPACITY RATES AND LEVIES Exhibit 2 n u n Taxes Payable 2004 2003 Tax capacity values $ 20,561,438 $ 17,951,904 Captured tax increment value (1,383,714) (1,199,777) Fiscal disparities - contribution (567,147) (503,337) Local taxable value 18,610,577 16,248,790 Fiscal disparities - distribution 2,862,334 2,510,373 Adjusted ~ capaci ty $ 21,472,911 $ 18,759,163 u n u ,.., u n u ,.., 2004 2003 Certified Tax Capacity Certified Tax Capacity Levy Rate Levy Rate General Revenue Levy: General Fund $ 4,850,296 $ 4,505,780 Fire Relief 43,750 43,750 Capital Equipment/Projects 203,200 203,200 Parks Proj ects 50,800 50,800 Road and Bridge 619,611 619,611 Total General Revenue Levy 5,767,657 26.651% 5,423,141 28.899% Debt Service Levy: 1999 G.O. Equipment Certificate 326,655 301,980 200lC G.O. Capital Note 276,693 274,404 2003 G.O. Equipment Certificate 212,695 200,000 2003C G.O. Equipment Certificate 168,000 Total Debt Service Levy 984,043 4.547% 776,384 4.138% Lower Rum River Watershed 30,000 0.394% 24,000 0.339% Total $ 6,781,700 31.592% $ 6,223,525 33.376% u ,.., u ,.., u n u n u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., 124 u J CITY OF ANDOVER, MINNESOTA J SCHEDULE OF DEFERRED TAX LEVIES Exhibit 3 GENERAL OBLIGA nON BONDS December 31,2003 ,..., J Taxes Tax Increment Bonds Payable 1994B 1995D 1999 2000A 2003B Total n I U 2004 $ 77,951 $ 492,225 $ 194,250 $ 360,712 $ 224,457 $ 1,349,595 2005 577,950 188,650 438,475 230,120 1,435,195 2006 634,350 182,980 431,600 236,120 1,485,050 ,., 2007 638,125 177,170 429,025 236,920 1,481,240 , , L..J 2008 639,988 171,290 439,787 247,620 1,498,685 2009 639,875 165,270 447,275 253,020 1,505,440 J 2010 637,962 159,110 222,633 257,500 1,277,205 2011 658,525 152,880 811 ,405 2012 651,500 146,450 797,950 2013 642,500 642,500 1 $ 77,951 $ 6,213,000 $ 1,538,050 $ 2,769,507 $ 1,685,757 $ 12,284,265 U n EDA Public I Project J Taxes Certificates ofIndebtedness Revenue Bonds Payable 1999 2001C 2003 2003C Total of 1997 J 2004 $ 326,655 $ 276,693 $ 212,695 $ 168,000 $ 984,043 $ 196,740 2005 269,724 125,741 395,465 202,580 2006 270,035 125,886 395,921 207,810 J 2007 212,410 2008 216,415 2009 224,815 2010 232,255 J 2011 238,705 2012 244,217 2013 248,778 2014 262,370 fl 2015 269,500 J 2016 275,340 $ 326,655 .$ 8 I 6,452 $ 212,695" $ 419,627 $ 1,775,429 $ 3,031,935 J Total Taxes Deferred J Payable Tax Levies 2004 $ 2,530,378 2005 2,033,240 n 2006 2,088,781 , U 2007 1,693,650 2008 1,715,100 2009 1,730,255 J 2010 1,509,460 2011 1,050,110 2012 1,042,167 1 2013 891,278 2014 262,370 U 2015 269,500 2016 275,340 J $ 17,091,629 'l 125 U M U CITY OF ANDOVER, MINNESOTA SCHEDULE OF FUND TRANSFERS Exhibit 4 n December 31, 2003 ll Transfer Transfer n In Out U General Fund Sewer Fund $ 30,000 $ General Fund Admin Allocation n Water fund 110,000 General Fund Admin Allocation Capital Equipment Reserve 25,000 - General Fund Admin Allocation U EDA Revenue Bonds 190,310 Debt Service Payment Total General Fund 165,000 190,310 n Special Revenue Funds U EDA General Tax Increment Projects Fund 46,497 Transfer PY Admin Allocation M LRRWMO U Drainage & Mapping 5,007 GIS Contract Allocation n Drainage & Mapping Water Fund 12,518 - GIS Contract Allocation U Sewer Fund 12,518 - GIS Contract Allocation ROW 10,014 - GIS Contract Allocation n LRRWMO 5,007 - GIS Contract Allocation 40,057 - u ROW n Drainage & Mapping - 10,014 GIS Contract Allocation U Capital Equipment Reserve Sewer Fund 20,000 - Capital Equipment Reserve General Fund - 25,000 General Fund Admin Allocation n 20,000 25,000 LJ Total Special Revenue Funds 106,554 40,021 n Debt Service Funds U 1993A G.O. Improvement Bond Water Trunk Fund 160,520 - Debt Service Allocation Sewer Trunk Fund 37,043 Debt Service Allocation n Sewer Fund 111,129 - Debt Service Allocation LJ 1997B G.O. Improvement Bond 42,027 Close Fund 308,692 42,027 M 1994B G.O. Tax Increment Bonds Tax Increment Projects Fund 13,680 LJ 1994C G.O. Improvement Bond n Water Trunk Fund 23,244 - Debt Service Allocation Sewer Trunk Fund 5,364 - Debt Service Allocation U Sewer Fund 16,092 - Debt Service Allocation 44,700 - n 1995A G.O. Improvement Bond U Water Trunk Fund 157,404 - Debt Service Allocation Sewer Trunk Fund 36,324 - Debt Service Allocation t -- t Sewer Fund 108,972 - Debt Service Allocation 1997B G.O. Improvement Bond 321,900 Close Fund U 302,700 321,900 n 1995D & 1996A G.O. Tax Increment Bonds Tax Increment Projects Fund 109,440 - Debt Service Allocation U 2003B Tax Increment Refunding Bonds 1,515,000 Refunding TIF Bond $ 1,624,440 $ n (Continued) LJ n 126 U J J CITY OF ANDOVER, MINNESOTA SCHEDULE OF FUND TRANSFERS Exhibit 4 December 31, 2003 (Continued) 1 Transfer Transfer U In Out ~ 1997B G.O. Improvement Bond I 993A G.O. Improvement Bond $ 42,027 $ LJ 1995A G.O. Improvement Bond 321,900 Water Trunk Fund 213,315 Debt Service Allocation Sewer Trunk Fund 49,226 Debt Service Allocation n Sewer Fund 147,680 Debt Service Allocation I 774,148 U 1999 G.O. Tax Increment Bonds r'l Tax Increment Projects Fund 45,600 Debt Service Allocation , , U 2000A G.O. Tax Increment Bonds Tax Increment Projects Fund 59,280 Debt Service Allocation ,.., I 2000B PIR Bonds U PIR Capital Projects Fund 742,022 Debt Service Allocation n 200IA PIR Bonds I PIR Capital Projects Fund 1,086,483 Debt Service Allocation U 2001C G.O. Capital Note n Sewer Fund 7,000 Debt Service Allocation I Water Fund 13,000 Debt Service Allocation L.J 20,000 n EDA Revenue Bonds , General Fund 190,310 Debt Service Payment , U 2003A PIR Bonds J PIR Capital Projects Fund 45,103 Capitalized Interest 2003B Tax Increment Refunding Bonds I995D & 1996A G.O. Tax Increment Bonds 1,515,000 Refunding TlF Bond n Total Debt Service Funds 5,257, I 58 1,878,927 I u Canital Pro;ects Funds Water Trunk Fund r'l Water Fund 350,000 Replacement Reserve U 1997B G.O. Improvement Bond 213,315 Debt Service Allocation 1995A G.O. Improvement Bond 157,404 Debt Service Allocation 1994C G.O. Improvement Bond 23,244 Debt Service Allocation n 1993A G.O. Improvement Bond 160,520 Debt Service Allocation , L.J PIR Capital Projects Fund 333,752 Well #8 Reimbursement Water Fund 505,170 Debt Service Allocation 350,000 1,393,405 n J Sewer Trunk Fund Sewer Fund 390,000 Replacement Reserve 1993A G.O. Improvement Bond 37,043 Debt Service Allocation J 1994C G.O. Improvement Bond 5,364 Debt Service Allocation 1995A G.O. Improvement Bond 36,324 Debt Service Allocation 1997B G.O. Improvement Bond 49,226 Debt Service Allocation $ 390,000 $ 127,957 J (Continued) ..., , U n ! 127 U n LJ CITY OF ANDOVER, MINNESOTA f'l SCHEDULE OF FUND TRANSFERS Exhibit 4 December 3 I, 2003 (Continued) U Transfer Transfer f'l In Out U Tax Increment Projects Fund n EDA General $ $ 46,497 Transfer PY Admin Allocation 1995D & I996A G.O. Tax Increment Bonds 109,440 Debt Service Allocation U 1994B G.O. Tax Increment Bonds 13,680 Debt Service Allocation 1999 G.O. Tax Increment Bonds 45,600 Debt Service Allocation 2000A G.O. Tax Increment Bonds 59,280 Debt Service Allocation f'l Building Fund 846,208 Pre-1998 TIF Interest Transfer LJ 1,120,705 Building Fund ,.., Tax Increment Projects Fund 846,208 Pre-1998 TIF Interest Transfer U PIR Capital Projects Fund Water Trunk Fund 333,752 Well #8 Reimbursement n 2000B PIR Bonds 742,022 Debt Service Allocation 200 I A PIR Bonds 1,086,483 Debt Service Allocation U 2003A PIR Bonds 45,103 Capitalized Interest 333,752 1,873,608 n Total Capital Projects Funds 1,919,960 4,515,675 L..J Enterorise Funds n Water Fund Water Trunk Fund 505,170 Debt Service Allocation U General Fund 11 0,000 General Fund Admin Allocation Water Trunk Fund 350,000 Replacement Reserve n 2001C G.O. Capital Note 13,000 Debt Service Allocation Drainage & Mapping 12,518 GIS Contract Allocation U 505,170 485,518 Sewer Fund n General fund 30,000 General Fund Admin Allocation U Capital Equipment Reserve 20,000 Capital Equipment Reserve 200IC G.O. Capital Note 7,000 Debt Service Allocation Drainage & Mapping 12,518 GIS Contract Allocation ,.., Sewer Trunk Fund 390,000 Replacement Reserve U 1993A G.O. Improvement Bond 111,129 Debt Service Allocation 1994C G.O. Improvement Bond 16,092 Debt Service Allocation 1995A G.O. Improvement Bond 108,972 Debt Service Allocation n I997B G.O. Improvement Bond 147,680 Debt Service Allocation U 843,391 Total Enterprise Funds 505,170 1,328,909 n u Total All Funds $ 7,953,842 $ 7,953,842 n LJ n L.J n 'u ,., u ,.., 128 u Interest 9% Public safety 19% n u Table I ,.., U n u ,.., u ,.., u ,.., u n u r1 U ,.., U ,.., U ,.., U r1 U ,.., U If U n U ,.., u n u n u r1 U CITY OF ANDOVER, MINNESOTA GOVERNMENT-WIDE EXPENSES BY FUNCTION Last Two Fiscal Years (Unaudited) Function 2003 2002 General government $ 2,431,252 $ 2,386,568 Public safety 2,766,694 2,474,284 Public works 3,361,257 4,819,429 Sanitation 160,548 264,671 Parks and recreation 802,131 856,806 Recycling 115,016 116,344 Economic development 470,172 720,460 Interest on long-term debt 1,255,889 1,667,943 Water 1,737,595 1,526,526 Sewer 1,344,857 1,206,865 Storm sewer 168,203 Total $ 14,613,614 $ 16,039,896 Government-wide expenses are not available for years prior to 2002. 2003 GOVERNMENT-WIDE EXPENSES BY FUNCTION Econ dev ____________ 3% / Recycling/ / 1% Park & rec ( 5% Sanitation 1% Stonn sewer 1% General government 17% Public works 23% 130 J J J J J J r'1 L1 J n J n J J J 'l L.J J J J J J n ; u CITY OF ANDOVER, MINNESOTA GOVERNMENT-WIDE REVENUES BY SOURCE Last Two Fiscal Years (Unaudited) Table 2 2003 2002 Program Revenues: Charges for services $ 4,549,454 $ 4,179,886 Operating grants and contributions 732,0 II 946,495 Capital grants and contributions 5,292,290 6,223,233 General Revenues: General property taxes 5,682,498 5,076,374 Tax increment collections 1,140,040 842,607 Grants and contributions not restricted to specific programs 158,694 763,049 Unrestricted investment earnings 434,798 1,279,313 Gain on sale of capital assets 601,541 1,316,054 Total $ 18,591,326 $ 20,627,0 II Government-wide revenues are not available for years prior to 2002. 2003 GOVERNMENT-WIDE REVENUES BY SOURCE Unrestricted investment earnings 2% General property taxes 32% Operating grants & contributions 4% Charges for services 24% Grants and contributions not restricted to specific-----..:,o; programs 1% Tax increment} /' collections (" 6% Gain on sale of capital assets 3% Capital grants & contributions 28% 131 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 Pennits governmental Services Fines Income Miscellaneous Total 1994 $1,472,108 $ 410,733 $ 745,156 $ 227,960 $ 40,496 $ 43,043 $ 48,280 $ 2,987,776 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 (9,104) 226,868 6,280,540 2003 GENERAL FUND REVENUES BY SOURCE Investment Income Miscellaneous 0% 4% Charges for Services 10% Intergovernmental 8% License & Permits 9% General Property Tax 68% 132 n LJ n u n LJ ,.., u n u n u n ~ n u ,.., u ,.., u ,.., u ,.., u ,.., u n u ,.., u ,.., u ,.., u n u ,.., u J J J J n J ,.., I L.J n J J J J J n J J J J J ,.., J J J 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 Safely Works Sanitation Recreation Recyclin~ Development Unallocated Total 1994 $ 804,726 $ 970,174 $ 625,805 $ 51,522 $294,158 $ 49,574 $ 21,916 $ 86,278 $ 2,904,153 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 1,005,394 101,039 461,131 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 2,63 I ,991 1,126,292 80,901 599,004 114,784 25,865 6,494,15 I 2003 GENERAL FUND EXPENDITURES BY FUNCTION Park & ree 9% Recycling / 2% Sanitation 1% Public works 17% Unallocated 0% Public safety 42% 133 n U CITY OF ANDOVER, MINNESOTA n PROPERTY TAX LEVIES AND COLLECTIONS Table 5 Last Ten Fiscal Years U (Unaudited) n I Total Delinquent U Total Current Percent Delinquent Total Collections Outstanding Taxes Tax Tax of Levy Tax Tax as a Percent of Delinquent as a Percent of n Year Levy Collection Collected Collections Collections Current Levy Taxes Current Levy U 1994 $ 1,806,293 $ 1,774,507 98.24% $ 43,566 $1,818,073 100.65% $ 61,436 3.40% 1995 2,139,278 2,114,587 98.85% 44,084 2,158,671 100.91% 50,827 2.38% n 1996 2,083,031 2,075,336 99.63% 29,231 2,104,567 101.03% 49,195 2.36% 1997 2,332,211 2,306,999 98.92% 27,249 2,334,248 100.09% 50,238 2.]5% U 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% n 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% U 2002 4,206,401 4,147,764 98.61% 42,788 4, I 90,552 99.62% 93,823 2.23% 2003 4,852,604 4,770,427 98.31% 59,884 4,830,311 99.54% 105,044 2.16% n U n u ,.., U CITY OF ANDOVER, MINNESOTA SPECIAL ASSESSMENT LEVIES AND COLLECTIONS Table 6 n Last Ten Fiscal Years (Unaudited) U ,.., Total Delinquent U 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 U 1994 $ 557,611 $ 505,500 90.65% $ 44,004 $ 549,504 98.55% $ 153,743 27.57% 1995 569,629 517,981 90.93% 28,672 546,653 95.97% 87,355 15.34% n 1996 573,477 531,081 92.61% 28,594 559,675 97.59% 55,781 9.73% U 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% n 2000 433,242 424,854 98.06% 36,374 461,228 106.46% 15,871 3.66% U 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 11.3 7% 2003 533,340 522,851 98.03% 5,917 528,768 99.14% 49,329 9.25% ,.., U ,.., U ,.., u n u ,.., 134 u J J n I U J 'l L.J J J J n J J J J J J 'l J J r, J J 1 u 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 Property Total Capacity to Tax Estimated Tax Estimated Tax Estimated Total Estimated Year Capacity Actual Value Capacity Actual Value Capacity Actual Value Actual Value 1995 nla nla nla nla $ 10,271,906 nla nla 1996 nla nla nla nla 12,019,964 nla nla 1997 nla nla nla nla 13,342,748 nla nla 1998 nla nla nla nla 13,887,786 nla nla 1999 nla nla nla nla 14,605,633 nla nla 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 Division 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 (I) Capacity Debt (2) On Hand Debt Tax Capacity Per Capita 1994 19,465 $ 9,993,705 $ 2,060,000 $ (18,672) $ 2,041,328 20% $ 105 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 28,908 16,573,713 3,680,000 (112,848) 3,567,152 22% 123 2003 30,000 18,759,163 3,710,000 (88,779) 3,621,221 19% 121 (1) Source: Metropolitan Council (2) Only includes debt supported by tax levy. 135 n u 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 n u n u Ratio of Total Debt Service Interest Total General to General Debt and Fiscal Debt Governmental Governmental Year Princi pal Charges Service Expenditures (I) Expenditures 1994 $ 6,468,000 $ 1,391,180 $ 7,859,180 $ 16,070,305 49% 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 22,808,150 33% ,.., u ,.., u ,.., u n u ,.., (I) Includes all governmental fund types: The General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds. u ,.., u CITY OF ANDOVER, MINNESOTA PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Years 1995 through 2004 (Unaudited) Table 10 ,.., u ,.., u Taxes Payable City (I) School County 1995 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 31.5 84 21.218 35.340 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 n u n u n u ,.., u (I) Includes the Lower Rum River Watershed Source: Anoka County Property Tax Division ,.., u ,.., u n u ,.., 136 u CITY OF ANDOVER, MINNESOTA COMPUTATION OF DIRECT AND OVERLAPPING DEBT Table 11 INCLUDING DEBT RATIOS December 31, 2003 rl (Unaudited) Lj Bonded Percentage City Gross Debt Applicable to Share of Outstanding City Debt Overlapping Debt: r1 Anoka County $ 80,983,000 9.0659% $ 7,341,838 1 1.j School Districts: ISD No. 11 Anoka-Hennepin 209,883,637 12.7111% 26,678,519 r1 ISD No. 15 St. Francis 37,555,000 7.6764% 2,882,872 i Metro Council 130,495,000 0.8435% 1,100,725 r'1 Total Overlapping Debt 458,916,637 38,003,954 uj Direct Debt: City of Andover 38,405,000 100.0000% 38,405,000 v Total Overlapping and Direct Debt $ 497,321,637 $ 76,408,954 J Debt Ratios: Ratio of debt per capita (30,000 population) $ 2,547 Ratio of debt to estimated taxable market value of $1,719,429,400 4.44% � U CITY OF ANDOVER, MINNESOTA PRINCIPAL TAXPAYERS Table 12 December 31, 2003 (Unaudited) J Estimated Net J Taxpayers Property Market Tax 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 7 United Power Association Utility 3,541,500 68,054 U Columbia Park Properties Medical Clinic 2,640,700 52,064 William Rademacher C/I 2,554,200 49,584 r 1I Northern States Power Utility 1,454,300 29,086 �.1 Health Partners Medical Clinic 1,480,300 28,856 n rl tJ 137 n u CITY OF ANDOVER, MINNESOTA BUILDING PERMITS, PROPERTY V ALVES AND HOUSEHOLDS Last Ten Fiscal Years (Unaudited) Table 13 n u n u New Single Family Homes New Commercial! Industrial All Permits (I) Year Permits Valuation Permits Valuation Permits Valuation Households (2) 1994 400 $ 40,557,000 9 $ 3,903,723 859 $ 47,478,849 5,917 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 8,900 ,.., u ,.., u ,.., u n u (1) Includes additions and remodelings. ,.., (2) Source: Metropolitan Council u ,.., u n u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., u ,.., 138 u J J 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% n I L.J J n J 1 u POPULATION DEMOGRAPHICS (2000 U.S. CENSUS) 'l J 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 1 u ,., J J Total population 1 L.J Total female population Total male population 2000 median age J 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 J J 1 LJ Income Statistics: 1999 per capita income 1999 median household income 1999 median family income 2000 median gross rent 2000 median value owner occupied housing J n J J J City of Andover $ 26,317 76,241 78,785 772 158,400 139 Persons 2,442 2,822 2,763 2,024 985 3,849 5,832 3,489 1,082 541 459 214 86 26,588 13,069 13,519 31.9 yrs Anoka County $ 23,297 57,754 64,261 649 131,300 Percent 9.2% 10.6% 10.4% 7.6% 3.7% 14.5% 22.0% 13.1% 4.1% 2.0% 1.7% 0.8% 0.3% 100.0% 37.0% 10.5% 28.6% 0.1% 10.0% 13.8% State of Minnesota $ 23,198 47,111 56,874 566 122,400 CITY OF ANDOVER, MINNESOTA MISCELLANEOUS STATISTICAL DATA December 31, 2003 (Unaudited) ,.., u Table 15 ,.., u Date incorporated u Fonn of government Miles of streets City County Stonn sewer (miles) Watennain (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 Finn ISD No II Anoka-Hennepin Anoka County Parks and Highway Departments Kottkes' Bus Service, Inc. Festival Foods Presbyterian Homes of Andover Ed Fields & Sons, Inc. McDonald's Meadow Creek Christian School City of Andover Largest Employers in the City Type of Business I Product Elementary and secondary education County government and services Bus transportation Grocery store Senior housing and assisted living facilities Vegetable fanning Restaurant Private education K-12 Municipal government and services 140 n 1974 PlanA n u 176 43 ,.., 41 u 76 n 79 u n 59 541 u 22 ,.., u 13,360 9,680 ,.., u 30,000 26,588 15,216 ,.., u 8,900 8,107 4,519 ,.., u ,.., u Number of Employees ,.., u 523 247 173 120 86 70 60 60 59 ,.., u ,.., u ,.., u n u ,.., u n u