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Home My WebLink AboutCC July 15, 2003 - - - ~-- "- 5'\NDbVE~ 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, July 15,2003 Special EDA Meeting - 6:00 p.m. Call to Order-7:00 p.m. Pledge of Allegiance Resident Forum Agenda Approval 1. AMM Legislative Presentation 2. Approval of Minutes (6/24/03 Special; 7/1/03 Regular) Consent Items 3, Approve Payment of Claims - Finance 4. Approve Bond Payments-Finance 5. Reschedule August 5, 2003 Council Meeting - Clerk 6, Receive Petition/Order Traffic Study/03-24/Shadowbrook Development - Engineering 7. Acknowledge Staff Resignation/Community Development Department - Administration 8. Consider Raffle PermitlDucks Unlimited - Clerk Discussion Items '\ 9, Receive Anoka County Sheriff s Department Monthly Report - Sheriff ,/ 10. National Night Out InformationIProclamation - Sheriff 11. Presentation of 2002 Audit - HLB Tautges Redpath - Finance 12. Consider Lot Split/1415 Andover Boulevard NW- Planning 13. Amend Ordinance 106/Temporary Boulevard Encroachments - Planning 14. Consider Youth First Donation (Continued)- Finance 15. Consider Premises Permit/Lawful Gambling/Andover Baseball Assn, (Continued) - Clerk 16. Consider Special Use Permit/Outdoor Storage and Retail Sales/3160 - 162nd Lane NW (Continued)- Planning 17. Consider Ordinance Amendment/Residential Building StandardslIncrease Allowable Post and Beam Construction (Continued) - Planning 18. Consider Ordinance Amendment/Ordinance 10 Section 9.06 Buildability-Planning 19. Consider Variance to Ordinance 10 Section 9,06 Buildability175 - 157th Avenue NW - Planning 20. Consider Special Use Permit/ Retail Service and Sales on Industrial Property/13420 Hanson Boulevard- Planning Staff Item 21. Schedule City Council Workshop/Miscellaneous Business Items -Administration, 22. Acknowledge DNR Grant Award/03-8/2003 Outdoor Recreation Grant Application Round - Engineering Mayor/Council Input Adjournment . / 0 \ 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 AdministratofV FROM: Vicki V olk, City Clerk SUBJECT: Approval of Minutes DATE: July 15,2003 INTRODUCTION The following minutes have been provided by TimeSaver Secretarial Service for approval by the City Council: July 1,2003 Regular Meeting (Trude absent) '\ . ./ The following minutes have been provided by staff for approval by the City Council: June 24, 2003 Special Workshop (Orttel, Trude absent) Copies have been e-mailed to Mayor Gamache and Councilmembers Orttel and Jacobson. Hard copies have been provided to Councilmembers Trude and Knight. If you did not receive your copies, please notifY me. ACTION REOillRED The City Council is requested to approve the minutes listed above. Respectfully submitted, ~. u.!l/ Vicki Volk City Clerk / C I T Y o F Gi) 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 Administrator Jim Dickinson, Finance Director FROM: Lee Brezinka, Assistant Finance Director SUBJECT: Payment of Claims DATE: July 15,2003 INTRODUCTION Attached are disbursement edit lists for claims related to the on going business of the City of Andover. DISCUSSION Claims totaling $102,935.51 on disbursement edit lists #1-4 from 06/30/03 thru 07/11/03 have been issued and released. Claims totaling $1,101,018.57 on disbursement edit list #5 dated 07/15/03 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 REQUIRED The Andover City Council is requested to approve total claims in the amount of $1,203,954.08. 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WWW,CI.ANDOVER,MN,US TO: Mayor and Councilmembers CC: John Erar, City Administratof- Jim Dickinson, Finance Direc r FROM: Lee Brezinka, Assistant Finance Director SUBJECT: Debt Service Payments DATE: July 15,2003 \ INTRODUCTION Attached are debt service payments to be wired on July 31, 2003. DISCUSSION Debt service payments totaling $2,767,606.25 are due on August 1, 2003. This includes the utilization of the 2003B Tax Increment Refunding bond proceeds for the payment of the 1996 Tax Increment Bonds, BUDGET IMP ACT These are scheduled debt service payments. ACTION REQUIRED The Andover City Council is requested to approve total wire payments in the amount of $2,767,606.25. Please note thll-t Council Meeting minutes will be used as documented approval rather than a signature page, Respectfully submitted, ~?5~ Lee Brezinka Attachment CITY OF ANDOVER Debt Service Payments Due August 1, 2003 \ , Principal Scheduled Refunded Interest Total General Obligation Revenue Bonds 2002 G,Q, Water Revenue Bonds $ $ - $ 216.501.25 $ 216,501,25 Special Assessment Bonds 1993A G,Q, Improvement Bonds 365.000,00 - 8,668.75 373,668,75 1994C G,Q, Improvement Bonds - - 9.531,25 9,531.25 1995A G,Q, Improvement Bonds - - 23.797,50 23.797,50 Tax Increment Bonds 19950 Tax Increment Bonds - - 124,050,00 124,050,00 1996 Tax Increment Bonds 105,000,00 1,515,000,00 41.793,75 1,661,793,75 2000A Tax Increment Bonds 70,000,00 - 78,987,50 148,987,50 Certificates of Indebtedness 1999 G,Q, Equipment Certificates - - 6,100,00 6,100,00 2001C G,Q, Capital Notes - - 13,828,75 13,828,75 Pennanent Improvement Revolving Bonds 2000B PIR Bonds - - 59,126,25 59,126,25 2001A PIR Bonds - - 75.706,25 75,706,25 State Aid Bonds 2001 B State Aid Street Bonds - - 54.515,00 54,515,00 $ 540,000,00 $ 1.515.000,00 $ 712,606,25 $ 2,767,606,25 C I T Y o F (!) NDOVE '\ 1685 CROSSTOWN BOULEVARD N.W, . ANDOVER, MINNESOTA 55304. (763) 755-5100 j FAX (763) 755,8923 . WWW,CI.ANDOVER,MN,US TO: Mayor and City Council CC: John Erar, City Administrator{t/ FROM: Vicki V olk, City Clerk SUBJECT: Reschedule August 5, 2003 City Council Meeting DATE: July 15,2003 INTRODUCTION National Night Out is scheduled for August 5, 2003 which is the same night as the regular City Council meeting. DISCUSSION .' " , In order for Council and staff to attend National Night Out functions, Council has requested that the August 5th meeting be rescheduled. ACTION REOUIRED Council is requested to reschedule the August 5, 2003 meeting to Wednesday, August 6, 2003 at 7:00 p.m. Respectfully submitted, ~,(/~ Vicki Volk City Clerk " \ " ) .. 5'\NDbVE~ @ 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 Administratr FROM: David D. Berkowitz, City Engineer SUBJECT: Receive Petition and Authorize Traffic Analysisffraffic CalminglO3- 24/Shadowbrook Development - Engineering DATE: July 15, 2003 INTRODUCTION This item is in regards to receiving a petition and authorizing staff to perform a traffic analysis along Goldemod Street NW in the Shadowbrook Development. DISCUSSION At the July I, 2003 City Council meeting a petition was submitted from residents that live on Goldemod Street NW in the Shadowbrook Development to evaluate the traffic along their street. The main issue is excessive speed along Goldemod Street NW. Staff recommends performing the following tasks: 1, Perform traffic counts in the area. " . ~ . 2. Work with the Anoka County Sheriffs Department to implement"No Tolerance" enforcement in the area, 3, Install a temporary trailer mounted speed board in the neighborhood as a tool to educate the drivers in the neighborhood. 4, Upon completion of the traffic evaluation, City staff will provide a report to the City Council and the neighborhood. We will also send out a questionnaire to the neighborhood to fill out and send back to the City, A second meeting will be held to evaluate the results with the neighborhood, The petition requested that the speed limit be lowered from 30 MPH to 20 MPH. To lower the speed limit the City is required to have MoDOT perform a speed study. At this time staff does not recommend that MnDOT conduct a speed study due to the chance that the speed limit would most likely stay the same or possibly increase, Once MnDOT sets a speed limit per the speed study that speed limit must be posted, Mayor and Council Members July 15, 2003 , Page 20f2 ) ACTION REQUIRED With the Council concurrence, staff will perform the indicated traffic analysis and provide a report to the Council and the neighborhood upon completion. Respectfully submitted, G)~(). David D, Berkowitz Cc: Wendy Hansen - 13900 Goldenrod Street NW, Andover, MN 55304 Kathy Bengtson - 13802 Goldenrod Street NW, Andover, MN 55304 YJ/JU ~9; :z. 003 , OJ,dA J -"-~ ,jj)~-t/k ~" ~,~ 5ilVutYz~oo/6 Du/pedn_- .n" ,_tJJZL~abt:mLt/Iu~J4~_oi' morbfwudte, 0/7. "." ",.-.,._-- _u..~d56;1Jal.-M a1L~;Y d.ueptdJvmdJ2tdLu#u-lo- ,.. ._d().JJJp;,.w/~fXJ5ltt1s{j)Jsri-iAMrJl ~~/Js OJ? ~d ck/~L . ~. --... .,. '..-., . ..:. .; ..' ; > -. 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'Ys.~ ,~., .;.~ : . 14 P: , 2 2 1 2"" 17 2 li37 r.;;:; ~~~ 8 I 2 3 13 Ii z: ' " ::x '",,,, ' /izl.., L '"1if!J'i~.. ., ~ 13 I.-' (!( ~ ~'Izo ~ ,T I ~ 16 I 6."." ~ 139 L 1.A, -......r: I 8 0:> 13 '\ \ ,\. 3 28 !!C.l15 :1.\0' _, ~kB-" "" ;i&~-% 0; ~.I':f' 'I;-;;::-I.'~"1.~ow~ 'oQ O~K'~ TI,. ." ~k 139TH AVE. . 18 x"" z.7'1-!."".. -7";'>~~"T~'2~~""D ~., J.\'.," ~A;Z) 19 ~./7 "">. 4- ~ ~ 2,- 5 e 7 a 17..!.:\: 7 3 I ~ 3 1 20 ..:..,. IIII2~ADO ~~ /3 1S1a ~_~1\;~4 k~ ~8 i1 12 i~~ ~ ~ F4 < 8 7 ~ 81'" '~J ~ Q::". " 4 5 ~II I 13 /0 19 10 9 5 ,1 I J. b ~~ ~ H-! ~ 6 "'''.:.1pl$ ~ ~ 2 f52 :........; II 10 " It. '-. ~ \ [t'. ~ /: 6...... ~ ;.J \ ~ 10 qL) :.L ;t: ~ P)lffI(. 27 26 -T 12 II" Je 1'114- rJ.or It. It ~JIO/'il Ii ' _f~ .( 5 " 1 2 17 II >-' c U 2 13 12 /foo ">-.... ~ 4 ~~.' Jz ri- :c..,y ""n.'\o~';;"-: " .... f2\1 "" 10, >:<"~:~,.,, ~ "~' - '38TH AVE, -:i- ' ~r"'\: ~ '7~_' ' ,,.,,..40.0. ~ ' ~~ . ~\' \2 ~ 5 Z9 j3q31 3~3i/3''! 3 31 15 14 3 't......... .. t :: ~ ~ . '\,A I -...... ,,-' ~ ~ 1 I ~ , - ,,', ~ ~ ~ .' , == .~-- - Bf:::'% ...... --'. .1'~.L';~;i~ .,~ WE i 'I -", I, "'-..., , " 'c I" , ,." ,", "jt ',,' '.".' :r 'I ,', , ~.. \' ~'ffI' "'1' - -'I ',,": - ',. -'., ',.': 136TH AVE, , ,', 'I .. ~ ',u..;;:; "'I"" ,"""'.i' ,', "", l'i :'1'" ,.; : ",,: "ii ",'.'.,-' ,'- '" .. I" ,.:' " ,,:", ' " " ' _' __Y _ , ~ ____-r<1 :,._'i' 135TH AVE. . "" . ~~l ',','f ................'", ..""" ':'N.L.l1 - ~i ~ .. . .. ~ I34TH AVE. - 'i ~)~~~I~ ~I: ~l~~l"jl"., " , . -' I,{\ Vi ii' l~')j '", , ", :'",.". ,,' ,',,' , __ u __ (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 CC: John Erar, City Administrat01V FROM: Dana Peitso, Human Resources Manager SUBJECT: Acknowledge Resignation of Community Development Department Employee DATE: July 15,2003 INTRODUCTION This item is in regards to acknowledging the resignation of D, Tyler McKay from the Community Development Department DISCUSSION Mr, McKay submitted his resignation effective Friday, August 8th, 2003, Mr. McKay has been working in the Community Development Department. ACTION REOUESTED The City Council is requested to acknowledge the resignation ofD. Tyler McKay, Respectfully submitted, AJ~ Dana Peitso C I T Y o F (!) NDOVE , 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 AdministratoI"1V FROM: Vicki V olk, City Clerk SUBJECT: Consider Raffle PermitlDucks Unlimited DATE: July 15,2003 INTRODUCTION Ducks Unlimited has applied for a raffle permit for an event to be held at the Courtyards of Andover on September 17,2003. DISCUSSION I Council can either 1) approve the application with no waiting period; 2) approve the application with a 30 day waiting period; or 3) deny the application. Attached is a copy of the application. ACTION REOUlRED Council is requested to consider approving the application with no waiting period. Respectfully submitted, LtJ.; (j;-!b Vicki V olk City Clerk Minnesota Lawful Gambling 06/03 LG220 Application for Exempt Permit Fee $50 Fee Paid Organization Information Check No, Organization name Previous lawful gambling exemption number C. Last name KIN 7&, ~ 755- 9 L./o Name of treasurer Daytime phone number of First name Last name treasurer, Include area code Check the item that best describes your organization: _ Fratemal _ Religious _ Veteran ..)( Other nonprofit organization Check the item that indicates the type of proof your organization attached to this application: _ IRS letter indicating income tax exempt status _ Certificate of Good Standing from the Minnesota Secretary of State's Office _ A charter showing you are an affiliate of a parent nonprofit organization _ Proof previously submitted and on file with the Gambling Control Board Gambling Premises Information J Name of premises where gambling activity will be conducted (for raffles, list the site where the drawing will take place) 0 City State/zip code County j:\tJDO\J~~ . ANOKA Date(s) of activity (for raffles, indicate the date ofthe drawing) SE'PTE:fY\ Ce R 11 003 Check the item(s) that indicate the type of gambling activity your organization will be conducting: _ 'Bingo .x. Raffles (cash prizes may not exceed $12,000) _ 'Paddlewheels _ 'Pull-tabs _ *Tipboards 'Equipment for these activities must be obtained from a licensed distributor, This form will be made available In name and address will be public Board whose work assignment requires altemative format (I.e, large print, Braille) Information when received by the Board. that they have access to the Information; upon request. The information requested All the other Information that you provide the Minnesota Department of Public on this form (and any attachments) will be will be private data about you until the Safety; the Minnesota Attorney General; used by the Gambling Control Board Board issues your permit. When the Board the Minnesota Commissioners of (Board) to determine your qualifications to Issues your permit, all of the Information Administration, Finance, and Revenue; the be involved in lawful gambling actlvlties In that you have provlded to the Board in the Minnesota Legislative Auditor, national and Minnesota, You have the right to refuse to process of applying for your permit will Intemational gambling regulatory agendes; supply the information requested; however. become public. If the Board does not issue anyone pursuant to court order; other If you refuse to supply this information, the you a permit, all the Information you have individuals and agendes that are Board may not be able to determine your provided In the process of applying for a spedfically authorized by state or federal qualifications and, as a consequence, may permit remains private, with the exception law to have access to the information; refuse to issue you a permit. If you supply of your name and your organization's name Individuals and agendes for which law or the Information requested, the Board will and address which will remain public. legal order authorizes a new use or sharing be able to process your application, Private data about you are available only to of information after this Notice was given; Your name and and your organization's the follOWing: Board members, staff of the and anyone with your consent. / LG220 Application for Exempt Permit Page 2 of 2 06/03 Organization Name Local Unit of Government Acknowledgment If the gambling premises Is within city limits, the If the gambling premises Is located In a township, both city must sign this application. the county and township must sign this application. On behalf of the city, I acknowledge this application, On behalf of the county, I acknowledge this application. Check the action that Check the action that the city is taking on this application. the county is taking on this application. o The city approves the application with no o The county approves the application with no waiting period, waiting period, o The city approves the application with a 30 day o The county approves the application with a 30 day waiting period, and allows the Board to issue a waiting period, and allows the Board to issue a permit after 30 days (60 days for a first class permit after 30 days, city), o The city denies the application, o The county denies the application, Print name of city Print name of county (Signature of city personnel receiving application) (Signature of county personnel receiving application) Title Title Date-l-l_ Date _1-1- TOWNSHIP: On behalf of the township, I acknowledge that the organization is applying for exempted gambling activity within the township limits, [A township has no statutory authority to approve or deny an application (Minn, Stat. see, 349,213, subd, 2),] Print name of township (Signature oftownship official acknowledging application) Tille Date-l-l_ Chief Executive Officer's Signature &i The information provided in this application i 0 plete and accurate to the best of my knowledge, ~ . Chief executive officer's signature 4_ ~ r Ic."^"-,,,, 7 Name (please print) 5TE\/~ C. K1N9 0 Date 7 I 10 1.J2l Mail Application and Attachments At least 45 days prior to your scheduled activity date send: . the completed application, . a copy of your proof of nonprofit status, and . a check for $50, Make check payable to "State of Minnesota". Application fees are not prorated, refundable, or transferable, Send to: Gambling Control Board 1711 West County Road B, Suite 300 South " Roseville, MN 55113 / . , (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 CC: John Erar, City Administrat01t FROM: Captain Dave Jenkins - Sheriff/Patrol Division SUBJECT: Receive Anoka County Sheriffs Department Monthly Report DATE: July 15,2003 INTRODUCTION Attached is a copy of the June monthly report, Captain Dave Jenkins from the Anoka County Sheriffs Office will be present to provide the Council and the citizens of Andover with an update on law enforcement activities within the City, DISCUSSION I To be verbally presented, ACTION REOUlRED For Council information, Respectfully submitted, O~~ Captain Dave Jenkins Anoka County Sheriff s Office B. CITY OF ANDOVER - JUNE, 2003 Current Mo. Last Month YTD LAST YTD Radio Calls 1,060 1,018 5,167 4,835 Burglaries 6 6 29 43 Thefts 69 60 329 288 Crim.Sex 2 3 10 5 Condo Assault 12 16 61 37 Dam to Prop. 72 43 254 193 Harr. Comm. 8 7 43 37 Felony Arrests 7 14 41 57 Gross Mis. 5 9 35 26 Misd. Arrests 43 58 212 193 , DUI Arrests 3 3 24 21 Domestic Arr. 4 4 21 24 Warrant Arr. 29 10 88 65 Traffic Arr. 83 115 783 1,176 Community Service Officer Report C. CITY OF ANDOVER - JUNE, 2003 Current Month Last Month YTD Last YTD Radio Calls 137 152 863 802 Incident Report 88 85 466 556 Accident 9 12 93 51 Assists Medical Assists 0 0 0 7 Aids: Public 60 44 432 343 Aids: Agency 112 107 682 644 Veh. Lock Out 26 25 166 178 Extra Patrol 74 82 644 663 " House Checks 1 3 126 0 Bus. Checks 18 29 136 251 Animal Compl. 42 67 391 300 Traffic Assist 3 8 31 18 C I T Y o F @ 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 CC: John Erar, City Administrato~1; FROM: Captain Dave Jenkins - Sheriff/Patrol Division SUBJECT: Receive National Night Out Proclamation and Update DATE: July 15,2003 INTRODUCTION Attached is a copy of National Night Out Proclamation. Laura Landes, Crime Prevention Coordinator, will be giving an update on National Night Out activities to the Council and the citizens of Andover. , DISCUSSION To be verbally presented. ACTION REOUIRED Signing of the proclamation. Respectfully submitted, fJ~~ Captain Dave Jenkins Anoka County Sheriffs Office Proclamation National Night Out 2003 WHEREAS, The national Association of Town Watch (NA TW) is sponsoring a unique, nationwide crime, drug and violence prevention program on August 5, 2003 entitled "National Night Out"; and WHEREAS, the "20th Annual National Night Out" provides a unique opportunity for Andover to join forces with thousands of other communities across the country in promoting cooperative, police-community crime prevention efforts; and WHEREAS, Andover residents playa vital role in assisting the Anoka County Sheriffs Office through joint crime, drug and violence prevention efforts in the City of Andover and is supporting "National Night Out 2003" locally; and WHEREAS, it is essential that all citizens of Andover be aware of the importance of crime prevention programs and impact that their participation can have on reducing crime, drugs and violence in Andover; and WHEREAS, police-community partnerships, neighborhood safety, awareness and cooperation are important themes of the "National Night Out" program; NOW, THEREFORE I, Mayor Mike Gamache, do hereby call upon all citizens of Andover to join the Anoka County Sheriffs Office and the National Association of Town Watch 'n supporting the "20th Annual National Night Out" on August 5, 2003, ' FURTHER, LET IT BE RESOLVED THAT, I, Mayor Mike Gamache, do hereby proclaim Tuesday August 5, 2003 as "NATIONAL NIGHT OUT" in Andover, MayO! City Clerk , @ C I T Y 0 F 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 Administrator FROM: Jim Dickinson, Finance Directo~J SUBJECT: Presentation of2002 Audit - HLB Tautges Redpath DATE: July 15,2003 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, 2002 and the corresponding Management Report, / Included in each Councilmembers packet are a Comprehensive Annual Financial Report as of December 31, 2002, 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 ofMr, Gibbs' presentation, DISCUSSION The City is required to have an independent audit conducted annually. The 2002 Audit was conducted throughout the months of March, April and May, with the final day of fieldwork conducted on May 15,2003, The Finance Staff was very involved in the audit process and enjoyed the excellent working relationship with HLB Tautges Redpath, Mark Gibbs' presentation will touch on the highlights of the 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 third consecutive year and received no reportable condition comments, BUDGET IMP ACT No budget impact, the presentation, financial report, corresponding management report, report on internal controls and report on legal compliance are provided as informational. Mayor and Council Members July 15, 2003 Page 2 of2 ACTION REOUIRED The Andover City Council is requested to receive the City of Andover Comprehensive Annual Financial Report as of December 31,2002, the corresponding Management Report, report on internal controls 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 TO: Mayor and Councilmembers CC: John Erar, City Administrat~ Will Neumeister, Communit Development Director~ FROM: Jon Sevald, Planning Intern~ SUBJECT: Consider Lot Split/1415 Andover Boulevard NW - Planning DATE: July 15, 2003 INTRODUCTION This item (Lot Split with Variance to lot depth) was reviewed and denied by the City Council on February 11,2003, Since that time, the Council recently amended Ordinance 8, Section 6,02 Minimum District Provisions to allow lot splits for lots that are close, but do not meet all of the requirements, With the change in City ordinance, the applicant has requested that this item be reconsidered, as a variance to lot depth is no longer necessary, DISCUSSION / The applicant is seeking to re-establish a property line between two previously combined urban residential lots (Lots 5 and 6, Block 4 of Hartfiel's Estates), A house exists toward the south end of the lot. The proposed lot split would allow a second home to be constructed on the northerly portion of the lot. There is a considerable amount of history concerning the subject property and surrounding land, The following timeline is intended to provide an overview of significant events: . Circa 1948 -The existing houses and accessory buildings on the subject property and the property to the west were constructed as a part of the Heil Farmstead. See attached aerial photograph from 1969. . October 12, 1971 - Grow Township Board approves final plat of Hartfiel' s Estates (containing subject property), The plat is approved contingent upon home construction on every other lot until utilities become available, The issue of detached accessory buildings encroaching on Lots 5 and 6, Block 4 is not addressed. At this time Ken Heil owns Lots 1-6, Block 4 and the 5 acres immediately to the west. See attached aerial photograph overlaid with Hartfiel's Estates plat drawing, . January-February 1978 - Mr, Heil wishes to sell lots 5 and 6, Block 4, yet also wishes to retain use of the accessory buildings located on these lots, Instead of moving the buildings, Mr. Heil requests that the west 50 feet of lots 5 and 6, Block 4 be severed and / added to the property to the west. Moving the buildings was presented as a hardship. After much discussion (reflected in the attached minutes) the request was granted with the condition that lots 5 and 6 be combined and conveyed as a single lot in the future. . 1994 - City installs sewer and water connections for both lots 5 and 6 as a part of the public improvement project that brings utilities into the neighborhood, The property was assessed for one sewer and water service, Applicable Ordinances Ordinance 8, Section 6,02 Minimum District Provisions. (A) Lot splits may be allowed with lot sizes that cannot conform to the minimum district provisions as follows: 1. This provision shall only apply to lot splits which result in no more than two lots, Reduced lot standards shall not be considered for plats containing more than two lots, 2. Each lot within the proposed lot split shall meet at least two of the following requirement for the applicable zoning district; lot width, lot depth, lot area. 3. Each lot within the proposed lot split shall provide at least ninety percent of the requirement that cannot be met. Summary The removal of 50 feet from the west side of the subject property reduced the lot depth from 167 , feet to 117 feet. The minimum lot depth of the Single Family Urban Residential (R-4) Zoning I District is 130 feet. 117 feet is 90% of 130 feet. With the amended ordinance, the lot split can be approved without a variance, Subject R-4 Property Lot 5 Lot 6 Requirements (existing) (proposed) (proposed) Lot Width 80 feet 117 feet 100 feet 100 feet Lot Depth 13 0 feet 200 feet 117 feet 117 feet (90% of Lot Depth Req.) 117 feet 200 feet 117 feet 117 feet Lot Area 11,400 feet 23,400 s.f. 11,700 s,f 11,700 s.f. OTHER CONSIDERA nONS Easements If the lot split is approved the City should require the standard drainage and utility easements for urban properties to be dedicated with a separate easement document for both lots (ten feet wide along front and rear property line and five feet wide along side property lines, Park Dedication Park dedication was satisfied through the dedication ofland as a part of the plat. Ordinance 40, Section 5.B. (Lot Split Ordinance) prohibits park dedication from being collected for a lot split once land was dedicated as a part of the plat. ..;z.~ Trail Fee A Trail fee in the amount of $523 will be required if the lot split is approved. The City Council established a trail fee requirement with Resolution 270-99 for all lot splits, regardless of what has been collected in the past. Utilities If the lot split is approved the new house will be required to connect to municipal water and sewer and pay the assessment as calculated by the City Clerk, Existing Structure There is an existing detached garage that straddles the proposed property line, The structure would be required to be moved before a building permit will be issued for the new lot. Access Access to the new lot will be provided from Bluebird Street NW, The applicant would also be willing to relocate the access to the existing house from Andover Boulevard to Bluebird Street NW. Staff Recommendation Staff recommends approval of the proposed lot split. Planning Commission Recommendation The Planning Commission unanimously recommended approval ofthe proposed lot split. , ACTION REQUESTED The City Council is requested to approve or deny the proposed lot split. Attachments Resolution Planning Commission Minutes Location Map Applicants Letter Plat Site Photographs Planning Commission Minutes February 11,2003 City Council Minutes April 15, 2003 City Council Minutes [Ordinance 8(6,02) Amendment] June 17,2003 Respectfully submitted, dcU1a~ Jon Sevald Cc: Wade Petersen, 1415 Andover Boulevard NW , -:1- CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA RES, NO, A RESOLUTION APPROVING THE LOT SPLIT REQUEST FOR WADE PETERSEN TO SUBDIVIDE INTO TWO PARCELS PROPERTY LOCATED AT 1415 ANDOVER BOULEVARD NW (26-32-24-23-0058) LEGALLY AND DESCRIBED AS: Lot 5 and 6, Block 4 Hartfiel's Estates except the west 50 feet thereof, Anoka County, Minnesota To be divided into properties to be described as; Lot 5, Block 4 Hartfiel's Estates except the west 50 feet thereof, Anoka County, Minnesota Lot 6, Block 4 Hartfiel's Estates except the west 50 feet thereof, Anoka County, Minnesota WHEREAS, Wade Petersen has requested approval ofa lot split to subdivide property pursuant to Ordinance No. 40, located at 1415 Andover Boulevard NW, and; WHEREAS, the Planning and Zoning Commission finds that the special circumstances for the subject property include the following: , WHEREAS, the Planning and Zoning Commission finds the request would not have a , detrimental effect upon the health, safety, morals and general welfare of the City of Andover, and; WHEREAS, a public hearing was held pursuant to state statutes, and; WHEREAS, the Planning and Zoning Commission recommends to the City Council approval of the lot split as requested, and; WHEREAS, The Council finds the proposed use will not be detrimental to the health, safety, morals and general welfare of the occupants of the surrounding land, and; NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover hereby agrees with the recommendation of the Planning and Zoning Commission and approves the lot split on said property with the following conditions: 1. The applicant shall provide drainage and utility easements in favor of the City of Andover for both lots 5 and 6, Block 4 Hartfiel's Estates to be consistent with the City's easement requirements for urban lots, 2. The applicant shall be required to pay a trail fee in the amount of$523, 3. A new house on lot 5 shall be required to connect to municipal water and sewer and pay the assessment as calculated by the City Clerk. ..l{.. 4. The existing driveway on Andover Boulevard shall be required to be relocated to Bluebird Street NW, 5, The existing detached accessory building located across the proposed property line shall be moved in compliance with Ordinance 8, Section 4,05 prior to a building permit being issued for Lot 5, Block 4 Hartfiel's Estates, 6. The new deeds for the property shall contain the legal descriptions included in this resolution, 7, That the lot split be subject to a sunset clause as defined in Ordinance No, 40, Section III(E), Adopted by the City Council of the City of Andover on this 15th day of July, 2003, CITY OF ANDOVER ATTEST: Mike Gamache, Mayor Victoria V olk, City Clerk -$- Lot Split 1415 Andover Boulevard , ~ I - ~ ~ I ~ ~ I ~ ~ ~ ~ \ ~ \..... 14706 / / M M M MO)O) 0) 0) 0).... 14677 10 I ~ 0> ..... .., ~541 M N .... 0 10 '<t M N ..... .... ~ 10 0) M I'- 0) !:;i ~ ~ 1010101O~'<t~~~~ MMMNON--~ ~ T"'"' T"'"' or- T"'"' T"'" T"'" T"'"' or- T""" 14665 or- T""" I ~ ~ ~ or- 1.1.R .-1-1 I t\ ' ---- _ :g ~ ~ 1534 ~ N N co co co co co co 14643 co ~It) '1286::! ::! 10"" OIO'<tM N.... 0 co.., , .... 10 10 ~ '<t ~ ~ ~ ~ t: C') ~ 1334 306 0) It) ~ T"'" ~ .,... or- T"'" T"'" T"'" ~ u. T"'" co 10 14607 _ 14633 co N N / h:)1f~: .., MO)O) 0) 0) 0) 0).... 14623 ~14616 ~::! 1279.... ~ - g 0 10 '<t M N ..... g;::;; co .... "_ L'I .... 10 '<t '<t ~ ~ ~ ....... M / ~ ~ 289' ,,'- g !..7.L1'" T"'" T"'" ~ T"'" T"'" T"'" T"'" ~ 14613 T"'" . ~ . ..-"'Co &1 It) .... a h ~ ,~~ /, co N :;!: g N::-- " ..^... H .. "= UJ ~ 1347 10 299 N ~ .... ..... lat"\ I A\l1 ,._._\.... / .... - - , ~~ 0)10 14585 14583 14590 ......_ 14589\ 1340 1331 ~ I'- \,~ 14565 ~ 10 10_\\ ~ u.. .-<' ~ 14550 ..... W4572 14569 14570 14577 14596 \, \ / ; , It) , It) ~ ~;; :;!: 1;1' ~/ '. ~ 14554 14565 14572 ~ ~ ...... 14533 14540 IV. 14531 1/ "0:: 14528 IU 14544 14541.-:: 14553 14548 ;;;!;:::g 14521 14530 I~ 14525 14530 ~ ~ ~ 14516 0> 1<:1 10 14541 14524 '.}. ,/ ". ~ 14520 10:..... 1425 14529 1\ "'. ~ 0 m c ~ N - 14510 Ie :! 13 1342 ::l ;;; g ~ ~ 1270 ~ 14517'" .- .... .... .- , ~ If 1\I"":R RI \/1 .., _ 0> ..... 10 C') \(f:!, 144~ ~ ~ ~ N ~ ~ ~ ~ ~ ~ 1412 ~,)-; 1445 ~ 10 10 ~ .... ..... ,\.00..._ ........ ./' '('~1~~ /' 14399 -;r,; --144~ 1244 ~ 14390 14389 14390 14387 ~ ~\ ~ .... ;")' 1441 ~ ~ :g 14378 - 14372 14371 14372 14369 cn ~I J ~~2 ~ 14414 .... ""I '!oj' 7 - 14352 14357 14354 14353 14354 14351 144TrftUj j~ ~ ~ 14398 " .~ 14381 57 5 ~ 14326 ~ 14336 14335 14338 14333 14378 14379 14382 .., _ 0> I'- 10 '~ m ..... It) ~ M _ Y ................-: ~ 14317 14318 14315 14358 14359 14368 14365::!::!::! ~ ~ _ ~ 14278 14271""" 14299 14338 14339 14352 I 143RD LN ~ Nom 14335 4342 ~ f--- 14250 S'J ~ ~ ~ 14288 14287 14318 1 ~433 r--..... 14239 ..... ~ ~ ~ 14319 14336 - ~ 14228 ~~' 14276 14275 14296 14321 14326 4321 r-- 14219 ~ ....14200 14195 14276 14301 14322 14297 14310 143 ../ 14199 '::.. ,/ 14264 14263 l- I 0 ~' 142n 14302 I 14281 I 14294 :g 14187:;!: 14252 14251 14256 142 \ . / Project Location Map w-<?-. . Andover Planning -6- Feb 20 03 OB:29p Arnold I-'eeer-sen IO.:J "'.;1'" .&. ~'-..... ,....- Andover City Hall J 16S5 Crosstown Blvd. NW Andover, MN 55304 Andover City Council, TIle reason of the request for the lot split and variance on the lots depth are as follows: First, the city has allowed and put in hookups for city sewer and water on lot 5 of the Heartfiel's Estates. Second. when I purchased the property (Lots 5 and 6 oftbe Heartfiel's Estates), I was led to believe that the two lots were splitable which would aUow me to build on the new lot. That was my reasoning for purchasing this property and my plan was to build in two years on Lot 5. I believe that this would benefit the city because of the existing water and sewer stubs and besides that., it would benefit me. While talking with the city on trying to split the lots, history in regard to this property was found as to why the west 50 feet of Lots 5 and 6 were not included in the original plat of the development It was found tbat the land was not plotted properly due to the existing outbuildings. After reviewing the Council Meeting on the variance. you can see that it was questioned as to whether combining the two lots was the best move at the present time and also in the future when the city sewer and water were made available. This is a very unique situation. So, with this unique situation, I believe that it would be in the best interests of the city to go forward and allow the splitting and variance of tile lots because of the city spending time and money to put in these hookups. A house on this property WOD ld complete the development of the neighborhood and allow more taxable property for the city. Thank you for your consideration in this matter. Wade Petersen 1415 Andover Blvd. NW Andover, MN 55304 . '\ J -1- - -- -- ............... 763 434 1229 M3E. B2 I 10 2 (55) ~ I I ~ , , " . 4~~ ~ . /,./.9.. "'. '"' s:.py -~ ,,E. ~' , ~ 2~ .. ~ ~ /4< ... ~~ - /c ..J. , . ~ (~J) j' ~ 2~ ~ /. ".t/ ,#, ~ 1 " J) I ; I ~ ' ~ \ I . I \(\ I ,., \ .... d'd(J.., . _" - -'. .' ~ .. I.' ,. . . . '" --""'\,.' rt) ..' .. _ .-' J..f. I"; ,.. _ !<) .... .. - ..... (/ .. -..--- ......---=-:.. ..-... --_. .-..- p...NCOVER B~D. ~ , / , -3- Site Photographs " / :-- ~..'-~~ ~-~~ ;.~~i -.,...~ ".. View from Southeast looking Northwest. Existing house and detached garage visible at far left. I View from east looking west at proposed lot on a sunny day. Detached accessory buildings severed from subject property "isible behind fence. -7- PLANNING AND ZONING COMMISSION MEETING - FEBRUARY 25,2003 e Regular Bi-Monthly Meeting of the Andover Planning and Zoning Commission was to order by Chairperson Daninger on February 25, 2003, 7:00 p.m., at the Andover 1685 Crosstown Boulevard NW, Andover, Minnesota. Chairperson Daninger, Commissioners Tim Kirchoff, Douglas Falk, Tony Gamache, Rex Greenwald, Dean Vatne and Jonathan Jasper (arrived at 7:04 p.m.). Commissioners absent: Also present: er, Courtney Bednarz APPRO V AL OF MINUTES. / February 11,2002 Commissioner Vatne indicated in the minutes on page 3, sixth para aph down, he recalled saying "Commissioner Vatne stated re uested clarification fro Mr. Bednarz that staff would prefer to review not onlv the size of the sign, . but the quality of the sign. Mr. Bednarz concurred, Motion by Kirchoff, seconded by Greenwald, to approve the minutes as amended. Motion carried on a 3-ayes, O-nays, 3-present (Daninger, Falk, Gamache), I-absent (Jasper) vote, . PUBLIC HEARING: LOT SPLIT (03-01) TO CREATE TWO URBAN RESIDENTIAL PROPERTIES AS PREVIOUSLY PLATTED WITH VARIANCE TO LOT DEPTHAT 1.f15 ANDOVER BOULEVARDNW. Mr. Bednarz explained that the applicant is seeking to re-establish a property line between two previously combined urban residential lots (Lots 5 and 6, Block 4 of Hartfiel's Estates). A house exists toward the south end of the lot. The proposed lot split would allow a second home to be constructed on the northerly portion of the lot. A variance to lot depth is necessary to allow the lot split to occur. -!tJ - Regular Andover Planning and Zoning Commission Meeting Minutes - February 25, 2003 Page 2 , Mr. Bednarz discussed the history and staff report with the Commission. Commissioner Gamache asked if they were considering the stubbing oflots 5 and 6 being a mistake. Mr. Bednarz stated he did not, but a decision was made that the potential for a future split existed. Commissioner Jasper stated there is a question in the applicant's letter in regards to buildability. He asked if lot five could be built on, as it exists. Mr. Bednarz stated lot five does not have the ability to be built on because it has been combined with lot 6 which has already been built on. Commissioner Kirchoff stated the 117 feet was created when they took the fifty feet in 1978. Mr. Bednarz stated it was correct. Commissioner Jasper stated in 1978, was the resolution filed with the County recorder. Mr. Bednarz stated it was. Commissioner Vatne noted the development on the other side of the street the lot size looked comparable. Commissioner Greenwald stated in width they would but not in depth. Commissioner Vatne stated he asked this question for clarification in the relative lot size of the homes in the neighborhood. Motion by Greenwald, seconded by Gamache, to open the public hearing at 7: 12 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. Mr. Wade Petersen, owner of the property stated when he purchased the property a year and a half ago; he was led to believe the lots were split-able which encouraged him to buy the property. He stated with the City going forward with the variance, it would benefit the City because they already have the hook up there. Commissioner Gamache questioned who owned the acreage to the west and if the person who owned the land still used the buildings, He asked if they could purchase the fifty feet back to make the land split-able. Commissioner Greenwald stated they would need a variance for this because the building is probably too close to the property line, Commissioner Jasper asked Mr. Peterson if the fifty feet is acquirable. Mr. Petersen stated the owner uses the buildings and has a driveway on the fifty feet to access the buildings. He stated the neighbor had an easement to access the building. Mr. Peterson stated he believed the property owner would not want to sell because he is still using the buildings frequently. Chairperson Daninger stated in the letter Mr. Petersen wrote, who led him to believe the lots were split-able. Mr. Petersen stated the realtor said they could be split and they went , -/1- Regular Andover Planning and Zoning Commission Meeting Minutes - February 25, 2003 Page 3 to the City to fmd more information and did not find out about it not being split-able until they wanted to split the land. Mrs. Diana Petersen, 331 157th Avenue NW stated before the property was purchased, the land was platted out and they thought they could split the land and if they knew the property was not able to be split, her son would not have purchased the land. Commissioner Gamache asked if the land were split, would the access need to be moved from Andover Boulevard to Bluebird Street. Mr. Bednarz stated he talked to Mr. Petersen in regards to this and it was agreed this would happen. Motion by Kirchoff, seconded by Gamache, to close the public hearing at 7:23 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. Commissioner Kirchoff stated there were a combination of things that were done over the years which contributed to the situation and he would like to finally correct the situation and move forward with this. Commissioner Jasper stated he disagreed because he believed the problems were fixed in 1978. He stated in the County records, it indicates the land is not split-able. Commissioner Kirchoff stated in 1994, the City put in the additional stub and he would like to see the City recoup the costs, Commissioner Vatne stated he thought the minutes in 1978 were inconsistent with each other and opens the door for a potential split. Commissioner Greenwald agreed and in his opinion, part of the hardship was the fact that utilities were roughed in allowing a possibility of a split Commissioner Gamache stated he believed the City created a hardship by creating this in 1978, Commissioner Falk stated conditions change and he would be in favor of this. Commissioner Greenwald stated this would look similar to the other plats in the area, Chairperson Daninger stated there are other things to take into consideration. He stated the City continues to change as it grows and sometimes situations are created over time that need to be corrected. He stated there is a benefit to public safety by moving the existing access onto Bluebird Street. There is also the issue of recouping the investment in utilities. Commissioner Jasper stated the minutes from February 1978 were not reviewed by anyone before the decision to buy the property. He stated the only hardship he could see was monetary which did not seem appropriate, Commissioner Greenwald stated the City may not have read the minutes from 1978 either before roughing this in. -Iz~ Regular Andover Planning and Zoning Commission Meeting Minutes - February 25, 2003 Page 4 Motion by Greenwald, seconded by Kirchoff, to recommend to the City Council approval " of Resolution No. --' approving the lot split, Motion carried on a 6-ayes, I-nays / (Jasper), O-absent vote. Mr. Bednarz stated that this item would be at the March 18, 2003 City Council meeting. UBLIC HEARING: VARIANCE (03-03) TO ORDINANCE 8, SECTION 6.02 TO Y FROM THE 50 FOOT BUILDING SETBACK FROM COUNTY ROADWAYS ORTHERN NATURAL GAS AT 4517 VALLEY DRIVE NW (CSAH 58). explained that the applicant is requesting a variance to the setback fro County Ro 58 (Valley Drive) to locate a building within an existing easement 0 the subject prope . The structure woul~ contain an above ground tank used to 0 zea branch of the na: gas pipeline that originates on the property. This proje is intended to achieve compli ce with recently changed federal regulations that requ' e branch lines off of the natural g ystem to be odorized. Mr. Bednarz discussed ill staff report with the Commission. Commissioner Gamache aske if the building size was com able to the building at the other site, Mr. Leland Mann, em Natural Gas, state it would be considerably smaller. / Commissioner Vatne requested on pag nine, he ould like clarification of the landscape plant material. He asked if this was som at staff would get involved with or was it part of the proposal itself. Mr. Bednarz s ed in the easement agreement, the landscaping language is by mutual conse b een the property owner and North~m Natural Gas. Motion by Greenwald, second~d y Gamache, to re mmend to the City Council approval of Resolution No. , approving the varian to the County Road setback requirements and the fenc requirements based on the oposed [mdings by staff. Commissioner Gamac e stated they would need to be care . locating landscaping because of the bus mer and they would not want anything b eking the view. Commissione atne asked with the addition of the building, would Commissi er Gamache stated it would. , ssioner Falk asked who would do the upkeep on the area. Mr. M stated it w d be Northern Natural Gas responsibility, Mr. Bednarz stated the Coun ontinue to mow the right-of-way. " / -j:>- / Regular Andover City Council Meeting Minutes - April 15, 2003 Page 7 M"t~UH ...Il1Iicd 1:l111l1J.:iHl,,~I,. ~ CONSIDER LOT SPLIT WITH VARIANCE TO LOT DEPTH/1415 ANDOVER BLVD. (CONTINUED) Community Development Director Neumeister explained this item was reviewed by the City Council at the March 18, 2003 City Council meeting and referred to the City Attorney for his opinion. The applicant is seeking to re-establish a property line between two previously combined urban residential lots (Lots 5 and 6, Block 4 of Hartfiel's Estates). A house exists toward the south end of the lot. The proposed lot split would allow a second home to be constructed on the northerly portion of the lot. A variance to lot depth is necessary to allow the lot split to occur, Mayor Gamache reviewed a portion of the letter from City Attorney Hawkins which read, "the plight of the landowner is due to circumstances unique to the property not created by the landowner and the variance, if granted would not alter the central character ofthe locality." He stated in his mind, he could see an area where they would say the prior judgments by the previous City Council and last land owner, when they cut off the last fifty feet, actually created the situation. He asked if this was an argument. City Attorney Sullivan stated the question that City Attorney Hawkins was addressing was related to the fmancial aspects of it. The situation was a fmancial one which was the person who purchased the property was under the impression that they could subdivide this at some future date, which tumed out to be wrong. He stated the fmancial consideration is not an undue hardship and not a situation unique to that property itself, Councilmember Trude suggested the Planning Commission should look at the Ordinance on Lot Split Standards for changes. Motion by Jacobson, Seconded by Trude, to deny Item No, 25 (Consider Lot Split with Variance to Lot Depth/1415 Andover Blvd), (See Resolution R084-03) Councilmember Orttel asked if a developer came in with a plat, it would be approved but if an individual came in, they make them tow the line and he did not think this was fair. Councilmember Trude stated she felt they will be getting more of these requests because as land becomes pricier they will have more unusual situations, Motion carried 4 ayes, 1 nay (Gamache), Mayor Gamache left the meeting at 8:50 p,m. -/1- ' J Regular Andover City Council Meeting Minutes - June 17, 2003 Page 11 uncil would choose to not follow state law, a section needs to be added to the ce spec the hours as 8:00 am to 1:00 am. Monday through Saturday, and 10:00 i:hrough 1 :00 am on Sunda until 2:00 am a public hearing at 1:00 am. the ordinance must be . ers must apply to the State for a permit to hours of operation and to have closing time. stated the reason they are not extending this, is because the ed their hours to 2:00 am. otion carried nmmimously. I ~ CONSIDER ORDINANCE AMENDMENT/ORDINANCE 8, SECTION 6.02 MINIMUM DISTRICT PROVISIONS Community Development Director Neumeister noted the Council asked the Planning Commission to review an ordinance amendment that would allow lot splits for lots that are close, but do not meet all of the requirements of Ordinance 8, Section 6.02 Minimum District Provision (without a variance) under certain circumstances. This request was initiated from the lot split request at 1415 Andover Boulevard that included proposed variances to lot depth for both lots. The Planning Commission recommended approval of the proposed lot split However, the City Council denied the lot split citing a lack of hardship for the variances to lot depth. As a part of the discussion. the Council discussed establishing a method to approve similar lot splits provided the lot met two of the three size requirements and was within ninety percent of the third. The proposed ordinance amendment will allow flexibility for infilllots in both urban and rural neighborhoods. As demonstrated with 1415 Andover Boulevard, infilllots may have development constraints that would otherwise prevent efficient use of the land. Mr. Neumeister explained there were some word changes in the Ordinance that he wanted to / point out "Lot splits shall may be allowed" to give the Council some discretion because it is permissive rather than mandatory. The second is under point number one ''This provision shall -I!;" ~ Regular Andover City Council Meeting Minutes - June 17, 2003 Page 12 only apply to a lot split contamiBg which results in no more than two lots." The last change is "each lot within the proposed lot split shall provide at least ninety percent of the requirements that cannot be met for onlv one of the requirements". City Attomey Hawkins stated he did not think the additional wording is needed for item three. Motion by Orttel, Seconded by Trude, to approve the Ordinance Amendment to Ordinance 8, Section 6.02 with the changes recommended by staff. Councilmember Trude stated she talked to Mr. Bednarz about another situation where this change will not work because the problem is where they measure the setback. She stated normally they measure the width at the setback line -and in some cases if they could measure the width at the property line or the setback line, whichever is greater, it would allow people to not have to go into the category and Mr. Bednarz thought it would be something to look at. She wondered if the rest of the Council would support this change. Councilmembers Iacobson and Orttel stated they would be willing to look at it but until they had more information, they would not approve it. Motion carried unanimously. (Ord 8CCCCCCC) , OMMUNICATE METROPOLITAN COUNCIL APPROVAL-RURAL RESERVE AREA & OVE RESTRICTIONS ON CERTAIN PROPERTIES Communi evelopment Director Neumeister explained the Metropolitan Council s as informed the that the full Metropolitan Council has approved the 964 acres se ed for the ''Rural Reserve". that had eighty acres S. Mr. Neumeister stated Councilmember Orttel as ow long it would be before the matter solved. Mr: Neumeister stated the y 15th Council meeting would do it. Councilme er Orttel asked if s until that meeting. Mr. Neumeister stated they could be Moti by Orttel, Seconded by Iacobson, to approve of removing certain areas from ''R erve". Motion carried unanimously. (Resolution R130-03) -/6-- Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 1 .... PUBLIC HEARING: LOT SPLIT (03-01) TO CREATE TWO URBAN RESIDENTIAL LOTS FROM PROPERTY LOCATED AT 1415 ANDOVER BOULEVARD NW. Mr. Bednarz explained that this item (Lot Split with Variance to lot depth) was reviewed and denied by the City Council on February I 1,2003. The Council has recently amended Ordinance 8, Section 6.02 Minimum District Provisions to allow lot splits for lots that are close, but do not meet all of the requirements. With this amendment, the applicant has requested that this item be reconsidered. A variance to lot depth is no longer necessary. The applicant is seeking to re-establish a property line between two previously combined urban residential lots (Lots 5 and 6, Block 4 of Hartfiel's Estates). A house exists toward the south end of the lot. The proposed lot split would allow a second home to be constructed on the northerly portion of the lot. Mr. Bednarz discussed the history of the land with the Commission. The removal of 50 feet from the west side of the subject property reduced the lot depth from 167 feet to 117 feet. The minimum lot depth ofthe Single Family Urban Residential (R-4) Zoning District is 130 feet. 117 feet is 90% of 130 feet. With the amended ordinance, the lot split can be approved without a variance. If the lot split is approved the City should require the standard drainage and utility easements for urban properties to be dedicated with a separate easement document for both lots (ten feet wide along front and rear property line and five feet wide along side property lines. Park dedication was satisfied through the dedication ofIand as a part ofthe plat. Ordinance 40, Section 5.B. (Lot Split Ordinance) prohibits park dedication from being collected for a lot split once land was dedicated as a part of the plat. A Trail fee in the amount of $523 will be required ifthe lot split is approved. The City Council established a trail fee requirement with Resolution 270-99 for all lot splits, regardless of what has been collected in the past. / Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 2 If the lot split is approved the new house will be required to connect to municipal water and sewer and pay the assessment as calculated by the City Clerk. There is an existing detached garage that straddles the proposed property line. The structure would be required to be moved before a building permit will be issued for the new lot. Access to the new lot will be provided from Bluebird Street NW. The applicant would also be willing to relocate the access to the existing house from Andover Boulevard to Bluebird Street NW. Staff recommends approval of the proposed lot split. Motion by Kirchoff, seconded by Gamache, to open the public hearing at 9: 16 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. There was no public input. Motion by Gamache, seconded by Kirchoff, to close the public hearing at 9:16 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. Commissioner Jasper explained this item came before the Commission before and he explained that he voted against this at that time because he felt it did not have a hardship to meet the Ordinance. He stated the City Council agreed with him but since then, the Ordinance has been changed and this item now meets the Ordinance. He commended the applicant for working through an extremely long process and he will now speak in favor of the lot split. Other Commissioners agreed. Motion by Jasper, seconded by Vatne, to recommend to the City Council approval of Lot Split (03-01) creating two urban residential lots from property located at 1415 Andover Boulevard NW. Motion carried on a 7-ayes, O-nays, O-absent vote. Mr. Bednarz stated that this item would be before the Council at the July 15, 2003 City Council meeting. BLIC HEARING: ORDINANCE AMENDMENT (03-07) TO CONSIDER AM 'NT TO ORDINANCE 10, SECTION 9.06 TO REDUCE THE SIZ THE REQUI UILDABLE AREA FOR RURAL PROPERTIES @ C I T Y o F 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 Administrator'- FROM: Will Neumeister, Community Development Director ((/L SUBJECT: Amend Ordinance 106/Temporary Boulevard Encroachments - Planning DATE: July 15, 2003 INTRODUCTION Residents of Goldenrod Street were present at the Council meeting of July 1,2003 to explain that they would like approval to allow them to keep the small plastic figures that look like school crossing guards in the boulevard area. After explaining the situation as to why this issue surfaced, (e.g. complaint was called in) the Ordinance #106 was reviewed briefly and Council directed staff to come back with suggested wording changes that would allow them to be placed in the boulevard area. I DISCUSSION The Council indicated at the last meeting that they would allow the small plastic figures as long as they are considered a temporary improvement and would be removed by the property owners and only used during the spring, summer and fall. Therefore, staff has prepared a draft of possible changes to Ordinance #106 to allow the Council to authorize temporary improvements such as these to be placed in the boulevard by the property owner so long as they are needed.... "for health, safety and welfare reasons". ACTION REOUESTED Council is asked to review and approve the proposed changes to Ordinance #106 to allow the small plastic crossing guards to be placed in boulevard areas of the City of Andover. The staff recommends that Council not allow them to be placed closer than 5 feet from the curb. Respectfully Submitted, /Yc/___ Will Neumeister Attachments Proposed Ordinance #106 Amendment Photo of Plastic Crossing Guard CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA ORDINANCE NO. 106A (Underlined sections are to be added, stricken out sections are to be removed) Ordinance No. 95, 95A, and 95B are hereby repealed. The City Council of the City of Andover hereby ordains: Section 1. Boulevard Use. A: Except as prohibited by this Ordinance or by other provisions of City Ordinances, the owner or occupant of property abutting public right -of- way shall be responsible for maintenance of the boulevard on their property. At a minimum the grass shall be cut and any trees or shrubs shall be maintained. B: Improvements to boulevard areas, except as noted in exceptions, may be allowed as long as such improvement does not impair, interfere, or offer a potential threat of damage to City vehicles when snow plowing. The City shall not be responsible or liable for injury to or from such improvements. The owner or occupant, by placing or using boulevard areas for improvements, agrees in doing so to hold the City harmless for any and all claims of any injury or damage to or from such improvements. Any city-owned equipment such as sewer and water lines, damaged or impaired by such boulevard improvement, shall be remedied at the home owners or occupants cost. Section 2. Paramount Public Use. A: The City, its agents and or any utility company authorized by law or the city to use the boulevard areas, shall have a paramount right to use the area subject to control by the City. Any improvements in the boulevard shall be removed at the owners or occupants expense if the boulevard is needed for a paramount use. The City or its agents or utility company shall not be liable to repair or replace such boulevard improvements damaged or removed during authorized work in the boulevard. Section 3. Exceptions. A: No encroachment of any kind shall be permitted within a sight triangle as defined in City Ordinance 8. -2.- B: No encroachment shall be permitted without City Council approval within eight (8') feet of the curb in urban areas and to the rear of the ditch in rural areas. In the case where there in no ditch, the distance shall be eight (8') feet. The City Council may determine that certain temporary improvements may be allowed for health, safety and general welfare reasons and will be handled on an as needed/request basis. Section 4. Violations. A violation of this ordinance shall constitute a misdemeanor. The City administrator or their authorized designee along with the City attorney shall be responsible for enforcement of this ordinance. Adopted by the City Council of the City of Andover this 15th day of July, 2003. CITY OF ANDOVER /s/ Michael R. 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WWW.CI.ANDOVER.MN.US TO: Mayor and Councilmembers CC: John Erar, City Administrat01U FROM: Jim Dickinson, Finance Director SUBJECT: Consider Youth First Donation - Continued DATE: July 15,2003 INTRODUCTION At the May 6, 2003 City Council meeting the Council deferred a decision on a request by Youth First tot he Council to consider a $ 5,000 contribution for 2002 and a $5,000 contribution for 2003 until after the 2003 legislative session. The legislative session is complete and the Youth First request still stands. Jan Pomeroy from Youth First will be present at the meeting to provide a brief presentation and stand for questions. DISCUSSION Finance has talked to Jan Pomeroy at Youth First and Jim Knutson from the City of Anoka (Anoka is the fiscal agent) about the Youth First request. Jim Knutson indicated that letters were not sent out requesting funds for the past few years, and that the Cities of Ramsey and Anoka also did not make contributions for 2002 & 2003. He did state that the City of Ramsey did provide $10,000 once this year's letter went out. The City of Anoka considered the same at an April Council meeting and authorized a $5,000 contribution and indicated that the City of Anoka would consider the other $5,000 after the current legislative session is complete (no update on the other $5,000). Jan Pomeroy indicated that when she gave a presentation to the Andover City Council in December of2000 (minutes attached), the Council approved a $5,000 donation at that time and approved Youth First as a line item in the budget for coming years. The 2001 donation was made from the 2000 Contingency fund, because ofthe late request and was not placed into the 2001 budget. It does appear from the minutes that Ms. Pomeroy's indication of Youth First to be a line item in the budget is correct, but was not followed up on by City Staff or by Youth First. City Staff did not put a line item into the budget, and Youth First did not provide an annual budget to the City as indicated that they would. J "- Mayor and Councilmembers / Tuesday, July 15, 2003 Page Two BUDGET IMP ACT This donation request was not budgeted for in 2003 and the only logical funding source would be the 2003 Contingency or fund balance reserves. Any funding provided through the Contingency or fund balance reserves would reduce available funding for unforeseen expenses or future budgets. ACTION REQUIRED The Andover City Council is requested to consider a donation to Youth First. submitted, -- / AlltDTEI IIID Ell UJIS t y Building assets that lead to positive choices. \ / YOUTH FIRST April 4, 2003 The Honorable Mike Gamache Mayor, City of Andover 16B5 Crosstown Blvd., N.W. A."'Idoverio Minnesota 55304 Dear Mayor Gamache: The City of Andover, has historically provided financial support to the Northwest Anoka County Community Consortium (NWACCC) for the Youth Rrst initiative. The NWACCC is an organization formed through a joint powers agreement between Anoka County, cities of Andover, Anoka, Ramsey, and Anoka-Hennepin Independent School District No. 11. In the past, the funding has gone to support projects that build assets in youth and families. While grants generally fund specific projects, the City of Andover's financial support has demonstrated .to outside funders that there is a strong local cqmmitment to Youth Rrsl This ensures the viability of Youth Rrst as well as the continuation of the projects supported by the initiative. As of April 4, 2003, the City of Andover has not made the $5,000 payment for the 2002 contribution. NWACCC is also requesting the City of Andover to remit payment in the amount of $5,000 for --- - - - Jfscarveaf2003 to lUnd.the joiiiCpowers fuUal50ranveand tlie- - -:- - Youth Rrst initiative. I want to thank you for your continued support and commitment to the youth and families of Andover, Anoka and Ramsey communities. Respectfully Yours, ~~~ (6c,) Vickie Spindler, Chair I . t-NJACCC cc: John Erar, City Administrator YDuth F"U'St. 320 E. Main St.," Anl>b. MN ..303 . Phone (763) S76-SS00, Fu: (763) S76-2n7 E-nw1: youthfim:@ties..mn.lls " Website: www.youthfirst.ws Regular Andover City COW'lcil Meeting Minutes - December 5, 2000 " . , Page 2 APPROVAL OF MINUTES November 14, 2000, Special COW'lcil Workshop (StreetlUtility Improvements to High School): Correct as written. . November 14, 2000, Special Council Workshop (Budget 2001): Page 4, second paragraph, middle, change "They also require a $5 fee for parents to attend a program..." to "They also 'covered a $5 fee for parents to attend a program..." November 21, 2000, Regular Meeting: Correct as written. Motion by Jacobson, Seconded by Knight, the two Meeting Minutes on the 14th with the correction. Motion carried on a 4- Yes, I-Present (Trude) vote. Motion by Knight, Seconded by Jacobson, approval of the November 21 Meeting Minutes. Motion .. . .. ... .'. carned unanimously. .... "--.-' .-.,". ..... - . ..... CounciImember Jacobson stated Items 3-7 on the agenda refer to the proposed plat of Woodland Creek Townhornes. He has asked the developer that his name be placed on the list to consider those homes once they are built He did not know if that would be a conflict of interest and would not vote on those issues if it is. Attorney Hawkins did not believe it is a conflict of interest, as there is no , direct benefit and no financial interest in the development NW ANOKA COUNTY COMMUNITY CONSORTIUM/PRESENTATION/REQUEST FUNDING/RESOLUTION OF ENDORSEMENT Pastor Mark Hellmann, Andy Larson and Jan: Pomeroy represented the NW Anoka County Community Consortium for Youth First Pastor Hellmann stated they have come to request the cOmmunity to renew the Youth First Agreement which supports the NW Consortium by Andover, the City of Anoka and the City of Ramsey. After seven years, they feel Youth First is becoming known in the comm~ty. With the expansion 'of their vision, i! is necessary for th~m to put on a part-time paid project coordinator. The county has generously provided fimding for special programs, as well as the school dlstrict with in-kind donations. They are asking Andover to add a . Youth First line item in the budget for $5,000. He also provided a list ofprojects and activities that have been available to Andover youth and highlighted some of the items. The Cities of Apoka and Ramsey have agreed to renew the agreement and ~ support them with $5,000 each. Both cities also gave $5,000 in 1998.. Ms. Pomeroy explained the main things they have brought to the community through the schools, faith community and l;>usinesses is their character education program. They have frap1~~ ~Wldthe community in the schools, churches and buSinesses v.:ith a tpeme e~n. mqth of ~ ffiJr 'yPl~~ ~at . ( eV~ty6ne can adopt and to help the youth be successful. C01IDcilm~mper TI1fPr 'Yp.f1~yreq if t4~ . Pf9M iVQWd be e~flIl4ed to.~ose sc'w'>~s outq?e of~~ Pity put wher;cr Pffi\ffiYr~ ~~~:~d. She ~W ~itwsteq tfi~y b~ glven a re{?~il Qf hovy' P'lM>; youtp arr serv~ jfl' N1if9'y~r. ", 1_. . RegUlar Andover City Cou.ru:il Meeting Minutes - December 5. 2000 / Page 3 (NW Anoka County Community COnSortiumlPreSentationl~equest Funds/Endorsement, Continued) Pastor Hellmann stated a program they are working on is for the youth who are in Lino Lakes or other detention centers. The goal is to have a mentoring program to have a system in place so when they come back in the community they have a relationship with the churches in the area Ms. Pomeroy stated thii is a pilot program in the Anoka cluster. The Anoka-Hennepin School District is divided into four clusters. The students in District 15 are not inc1uded,but they do have a similar program in 81. Francis. However, their programs are open ~ any youth who come to their activities. Councilmember Orttel suggeSted the CitY be given a copy of the organization's budget. If this is.to be a continl.lons reqUf<st, a permanent line item should be added to the budget. Ms. Pomeroy stated the City of Anoka serves as their fiscal agent They will send a budget to the City. Mr. Dickinson suggested the financial support be taJcen from the contingency fund. For this . '". . ... . .. . year, it will be added to the 2001 budget which is to be approved at the next meeting. Motion by Jacobson, Seconded by Knight, endorsing this Resolution and the money related to the funding. (Resolution R253-00) Moion carried lImmimously. / APPROVE ORDINANCE NO. 270lANTENNAS AND TOWERS Mr. Carlberg stated the task force reviewed the comments made by CounciImember Jacobson and the attorney for APT, Inc., and made changes as requested. Only one change recommended by Counciln;lember Jacobson was not done. The Task Force felt strongly that the language should be kept in regarding the number of additional towers on Page 6, Item 7, 2.. He thought Councilmember Jacobson has agreed that the language should remain as well. There are no legal issues with the ordinance as presented Page 4, Section 5, I CounciImeIilber JaCobson suggested the item read "Church sites, when camouflaged." He did not want to limit the means by which the towers or antennas could be camouflaged. Council agreed. Page 5, Section 5, 5: To read "Schools and public buildings, when camouflaged." CounciImember Trude noted the concern of the. attorneys for APT, Inc., that the ordinance is so restrictive. The only place to put them in a residential district would be in a park, school site, church or on utility poles. Mr. Carlberg stated the ordinance was written so they would not be allowed in residential areas. APT, Inc., objected. but it is Within the City's control to require those sites. Page 7, 2: Council agreed to change the third line "...structural engineer certifies in writing..." CITY OF ANDOVER COUNTY OF ANOKA , I ' STATEOF:MINNESOTA J RES. NO. 253-00 RESOLDUON EXTENDING THE NORTHWEST ANOKA COUNTY COMMUNITY CONSORTIUM (CONTRACT #2000-174) WHEREAS, the Anoka County Board of Commissioners on May 23, 1995, approved, contingent upon approval by the Intergovernmental and Community Relations Committee, a Northwest Anoka County Community Consortium Joint Powers Agree~ent; and, WHEREAS, the Intergovernmental Committee on May 25,1995, gave final approval to the Joint Powers Agreement between Anoka County, the Cities of Andover, Anoka and Ramsey, and Anoka-Hennepin School District #11 to create an org;mi7:ltion to be known as Northwest Anoka County Community Consortium; and, . WHEREAS, said agreement was to sunset on December 31, 1996, and could be renewed for additional terms of two years each by resolution of all of the governing bodies of the parties hereto, prior to the e"-1>iration date of December 31, 1996; and, WHEREAS, said agreement was renewed by Resolution #96-162 with a sunset date of December 31, 1998, and. by Resolution #99- 7 with a sunset date of December 31, 2000; and, WHEREAS, the Anoka County Board of Commissioners wishes to continue the membership of the consortium of the Joint Powers Agreement: NOW, TIffiREFORE, BE IT RESOLVED that the Anoka County Board of Commissioners authorizes Contract #2000-0174, extending the agreement for a two-year period expiring December 31,2002. Adopted by the City Council of the City of Andover on this 5th day of December, 2000. ATIEST: CIlY OF ANDOVER /i,/i f tL~ t.1.r.&., . i.. llk k:~~ Victoria Volk, City Clerk , .E. McKelvey, Mayo? , I @ 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 Administrato( FROM: Vicki V olk, City Clerk SUBJECT: Consider Premises Permit/Lawful Gambling/Andover Baseball, Cont. DATE: July 15,2003 INTRODUCTION At the July 151 meeting, Council requested additional information from the Andover Baseball Association and staff. DISCUSSION I Attached are a copy of the lease provided by the Baseball Association and a copy of the State Statute regarding lease amounts. The Baseball Association has not yet provided proof that their Gambling Manager is licensed or utility bills from Tanner's Steakhouse. If this information is provided prior to the Council meeting it will be delivered to Council. ACTION REQUIRED If all information is provided, Council is requested to consider the premises permit requested by the Andover Baseball Association to conduct a pull-tab operation at Tanner's Steakhouse. Respectfully submitted, U' ();/L Vicki Volk City Clerk Minnesota Lawful Gambling 6/03 LG215 Lease for Lawful Gambling Activity Page 1 of2 Street address City Slate Daytime phone ~o~~ City City Zip Daytime phone .J Organization license number Daytime phone - ["- Rent Information (for activity invoMng pull-tlbs, tipboards, paddlewheels, and pull-tlb dispensing devices) IIootI1 operation - sales of gambnng equipment by an employee (or Bar operation - sales of gambling equipment within a leased volunteer) of a licensed organization within a separate enclosure that Is premises by an employee of the lessor from a common area where distinct from areas where food and beverages are sold. food and beverages are also sold. r------------------------------------, Does your organization OR any other organization conduct gambling from a booth operation at this location? Yes No L______________________~__==_________J If you answered yes to the question above, rent limits are If you answered no to the question above, rent limits are based on the following rombinations of operation: based on the following rombinations of operation: - Booth operation - Bar operation - Booth operation and pull-tlb dispensing device - Bar operation with pull-tlb dispensing device - Booth operation and bar operation - Pull-tlb dispensing device only - Booth operation, bar operation, and pull-tlb dispensing device The maximum rent allowed may not exceed $1,750 in The maximum rent allowed may not exceed $2,000 in totll per month for all organizations at this premises. totll per month for all organizations at this premises. -, Complete one option: Complete one option: ) Option A: 0 to 10% of the gross profits per month. Option A: 0 to 20% of the gross profits per month. Percentage to be paid % Percentage to be paid % Option B: When gross profits are $4,000 or less per month, $0 to Option B: When gross profits are $1,000 or less per month, $0 to $400 per month may be paid. Amount to be paid $ $200 per month may be paid. Amount to be paid $ Option C: $0 to $400 per month may be paid on the first $4,000 Option C: $0 to $200 per month may be paid on the first $1,000 of gross profit. Amount to be paid $ . Plus 0% to of gross profits. Amount to be paid.$ . Plus 0% to 10% of the gross profits may be paid per month on gross profits 20% of the gross profits may be paid per month on gross profits over $4,000. Percentage to be paid % over $1,000. Percentage to be paid % NOTE: If there are any other terms or ronditions for rent-related expenses, they must be identified on page 2 under Acknowledgment of Lease Terms. Bingo and/or Bar Bingo Occasions Rent Information: Bingo Rent for bingo and all other gambling activities Noon Hour Bingo Occasions conducted during a bingo occasion may not exceed: Rent may not exceed $25 per day for noon hour . $200 per occasion for up to 6,000 square feet bingo conducted between 11 a.m. and 2 p.m. at a . $300 per occasion for up to 12,000 square feet . $400 per occasion for more than 12,000 square feet premises with a license for the sale of intoxicating . $25 per occasion for bar bingo conducted at any time in a beverages on the premises. bar (regardless of square footage). Your organization must conduct another form of lawful gambling, and the Rent to be paid per bingo occasion $ premises must serve intoxicating liquor or 3.2 percent malt beverages. Rent to be paid per bingo occasion $ If this is an amended lease showing changes oa:urring during the term of the aJrrent premises permit, both parties Amended that signed the lease must initial and date all changes. Olanges must be submitted to the Gambling Control Board , Lease at least 10 days prior to the change. Write in the date that the changes will be effective ----1-1_. Only Lessor Date Organization Date LG215 Lease for Lawful Gambling Activity 6/03 Page 2 of 2 J Lease Tenn - The term of this lease agreement will be . The lessor, the lessor's immediate famny, and any agents or mnc:urrent with the premises permit issued by the Gambling employees of the lessor will not require the organization to CootroI Board (Board). perform any action that would violate slatlJte or rule. Management of Gambling Prohibited - The owner of the . If there is a dispute as to whether any of these lease provisions premises or the lessor will not manage the mnduct of gambling have been violated, the lease will remain in effect pending a final at the premises. determination by the Compliance Review Group (ffiG) of the Gambling Control Board. Partidpationas Players Prohibited -The lessor, the lessor's . The lessor shall not modify or terminate this lease in whole or in immediate family, and any agents or gambling employees of the part due to the lessor's violation of the provisions listed in this lessor will not participate as players in the mnduct of lawful lease. gambling on the premises. Dlegal Gambling Arbitration Process - The lessor agrees to arbitration when a violation of these lease provisions is alleged. The arbitrator shall be . The lessor is aware of the prohibition against illegal gambling the ffiG. in Minnesota Statutes 609.75, and the penalties for iJlegal gambling violations in Minnesota Rules 7861.0050, Subpart 3. Access to pennitted premises - The Board and its agents, the . To the best of the lessor's knowledge, the lessor affirms that mmmissioners of revenue and public safety and their agents, and any and all games or devices located on the premises are not law enforcement personnel have aa:ess to the permitted premises being used, and are not capable of being used, in a manner at any reasonable time during the business hours of the lessor. that violates the prohibitions against megal gambling in Minnesota Statutes 609.75, and the penalties for iJlegal The organization has aa:ess to the permitted premises during any gambling violations in Minnesota Rules 7861.0050, Subpart 3. time reasonable and when necessary for the mnduct of lawful . Notwithstanding Minnesota Rules 7861.0050, Subpart 3, an gambling on the premises. organization must mnlinue making rent payments, pursuant Lessor records - The lessor shall maintain a record of all money to the terms of the lease, if the organization or its agents are received from the organization, and make the record available to found to be solely responsible for any iJlegal gambling mnducted the Board and its agents, and the mmmissioners of revenue and at that site that is prohibited by Minnesota Rules 7861.0050, public safety and their agents upon demand. The remrd shall be 5ubpart 1, or Minnesota Statutes 609.75, unless the maintained for a period of 3-1/2 years. organization's agents responsible for the iJlegal gambling activity are also agents or employees of the lessor. Rent all-indusive - Amounts paid as rent by the organization to . The lessor shall not modify or terminate the lease in whole or the lessor are all-inclusive (except bingo rent). No other services in part because the organization reported to a state or local provided or mntracted by the lessor may be paid by the law enforcement authority or the Board the occurrence at the organization, including but not limited to trash removal, janitorial site of iJlegal gambling activity in which the organization did not and deaning services, snow removal, lawn services, electricity, participate. heat, security, seaJrity monitoring, storage, other utilities or Other Prohibitions services, and in the case of bar operations, mmpensation for cash shortages. Any other expenditures made by an organization that is . The lessor will not impose restrictions on the organization with related to a leased premises must be approved by the director of respect to providers (distributors) of gambling-related equipment the Gambling Control Board. Rent payments may not be made to an and services or in the use of net profrts for lawful purposes. individual. Acknowledgment of Lease Terms All obligations and agreements are mntained in or attached to this lease. I affirm that the lease information is the total and only agreement between the lessor and the organization. There is no other agreement and no other mnsideration required between the parties as to the lawful gambling and other matters related to the lease. Any changes in this lease will be submitted to the Gambling Control Board at least 10 days prior to the effective date of the cha e. Other Tenns or conditions: ~~L:~~-- Print name and title of lessor Questions on this form should be directed to the Uc:ensing Section of the Gambling Control Board (Board) at 651-63!HOOO. This pub6calion WIll be made available in altemative format (i.e. large print, Braille) upon request. If you use a TlY, you can \ call tI1e Board by using the Minnesota Relay Service and ask to place a call to 651-63!HOOO. The information requested on J this form WIll become public information when received by the Board, and will be used to determine your CXlmpliance with Minnesota statutes and rules governing lawful gambling activities. Minnesota Session Laws 2003, Chapter 110 Page 14 of18 beverages on the premises under chapter 340A; (3) the bingo is limited to one progressive bingo game per site as defined by section 349.211, subdivision 2; , (4 ) the bingo is conducted using only bingo paper sheets; I aM (5) if the premises are leased, the rent may not exceed $25 per day for each day bingo is conducted; and ( 6) linked binqo qames may not be conducted at a noon hour binqo occasion. Sec. 35. Minnesota Statutes 2002, section 349.17, is amended by adding a subdivision to read: Subd. 8. [LINKED BINGO GAMES.] (a) A licensed orqanization may conduct or participate in a linked binqo qame in association with one or more other licensed orqanizations. (b) Each participating licensed orqanization shall contribute to each prize awarded in a linked binqo game in an amount not to exceed $300 per occasion. (c) The board may adopt rules to: (1) specifv the manner in which a linked binqo qame must be played and how the linked binqo prizes must be awarded; (2) specify the records to be maintained by a linked binqo qame provider; (3) require the submission of periodic reports by the linked binqo qame provider a~ecify the content of the reports; ( 4) establish the qualifications required to be licensed as a linked binqo qame provider; and ~any other matter involvinq the operation of a linked binqo game. Sec. 36. Minnesota Statutes 2002, section 349.18, subdivision 1, is amended to read: Subdi vision 1. [LEASE OR OWNERSHIP REQUIREDL-BENT LIMITATIONS. ] (a) An organization may conduct lawful gambling only on premises it owns or leases. Leases must be on a form prescribed by the board. Except for leases entered into before August 1, 1994, the term of the lease may not begin before the effective date of the premises permit and must expire on the same day that the premises permit expires. Copies of all leases must be made available to employees of the board and the division of alcohol and gambling enforcement on request. A 10388 may not ~E8TTidG feE F.l.'J_yPfl.CRtG 8otormiR08 airootl) er iFlsirootly 8) the r0(2Haiflto or plrefits trem 1:J: :fHl EJamblinE;J . The board may prescribe by rule limits on the amount of rent which an organization may pay to a lessor for premises leased for l:n.fHl 13:lmi31inf3 plre ido~ that HD Eyle sf tho bears may ~reGeribo 3. limit: sf leaD tB:lI~ ~1,QQ9 ~0r month 8R FeAt paid fer premises H808 fer l.J.uful ~:lmBliRf3 other than bingo~ Any rule adopted by the board limiting the amount of rent to be paid may only be effective for leases entered into, or renewed, after the effective date of the rule. (b) Rent paid bv an orqanization for leased premises is subiect to the followinq limits: (1) for booth operations, includinq booth operations where ~pull-tab dispensinq device is located, booth operations where a bar operation is also conducted, and booth operations where both a ~ull-tab dispensinq device is located and a bar operation is also conducted, the maximum rent is: (i) in any month where the orqanization's qross profit at those premises does not exceed $4,000, UP to $400; and (ii) in any month where the orqanization's qross profit at those prem~ses exceeds $4,000, UP to $400 plus not more than ten , percent of the qross profit for that month in excess of $4,000; (2) for bar operations, including bar operations where a pull-tab dispensinq device is located but not includinq bar http://www.revisor.Ieg.state.rnn.us/slaws/2003/cll O.html 7/9/2003 Minnesota Session Laws 2003, Chapter 110 Page 15 of 18 Qperations subiect to clause (1) . an9 for locations where onlv a pull-tab dispensinq device is located: (i) in any month where the orqanization's qross profit at '\ those premises does not exceed $1.000, UP to $200; and J (ii) in any month where the orqanization's qross profit at those premises exceeds $1,000, up to $200 plus not more than 20 percent of the qross profit for that month in excess of $1,000; (3) a lease not qoverned bv clauses (1) and (2) must be approved bv the board before becominq effective; ( 4) total rent paid to a lessor from all orqanizations from leases qoverned bv clause (1) may not exceed $1,750 per month. Total rent paid to a lessor from all orqanizations from leases qoverned bv clause (2) may not exceed $2.000 per month. (c) Amounts paid as rent under leases are all-inclusive. No other services provided or contracted bv the lessor may be ~ paid bv the organization, includinq, but not limited to, trash removal. ianitorial and cleaning services. snow removal, lawn services. electrici tv. heat, security. security monitorinq, storaqe. other utilities or services, and, in the case of bar operations, compensation for cash shortaqes. Anv other expenditure made bv an orqanization that is related to a leased premises must be approved bv the director. An orqanization may not provide any compensation or thinq of value to a lessor or the lessor's employees from any fund source other than its qamblinq account. Rent payments mav not be made to an individual. (d) Notwithstandinq paraqraph (b) , an organization mav pav a lessor for food or beveraqes or meetinq room rental if the charqe made is comparable to similar charqes made to other individuals or qroups. ltl No person, distributor, manufacturer, lessor, linked binqo qame provider, or organization other than the licensed organization leasing the space may conduct any activity other J than the sale or serving of food and beverages on the leased premises during times when lawful gambling is being conducted on the premises. ~ lil At a site where the leased premises consists of an area on or behind a bar at which alcoholic beverages are sold and employees of the lessor are employed by the organization as pull-tab sellers at the site, pull-tabs and tipboard tickets may be sold and redeemed by those employees at any place on or behind the bar, but the tipboards and receptacles for pull-tabs and cash drawers for lawful gambling receipts must be maintained only within the leased premises. ~ 19l Employees of a lessor may participate in lawful gambling on the premises provided (1) if pull-tabs or tipboards are sold, the organization voluntarily posts, or is required to post, the major prizes as specified in section 349.172; and (2) any employee of the lessor participating in lawful gambling is not a gambling employee for the organization conducting lawful gambling on the premises. ~ lhl A gambling employee may purchase pull-tabs at the site of the employee's place of employment provided: (1) the organization voluntarily posts, or is required to post, the major prizes for pull-tab or tipboard games as specified in section 349.172; and (2) the employee is not involved in the sale of pull-tabs at that site. ~ ~ At a leased site where an organization uses a paddlewheel consisting of 30 numbers or less or a tipboard consisting of 30 tickets or less, tickets may be sold throughout the permitted premises, but winning tickets must be redeemed, J the paddlewheel must be located, and the tipboard seal must be opened within the leased premises. http://www.revisor.Ieg.state.rnn.us/slawsI2003/cll0.htrnl 7/9/2003 ~ND6VE* @ 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 Administrat~ Will Neumeister, Communi! Development DirectorcJJ- FROM: Courtney Bednarz, City Plannd/7 SUBJECT: Consider Special Use Permit/Outdoor Storage and Retail Sales/3 160 162nd Lane NW-Planning DATE: July 15,2003 INTRODUCTION The applicant has opened a landscape nursery at the above referenced property. Due to the fact that the property is zoned Limited Industrial (1), a special use permit is needed for outdoor storage and retail sales. At the June 1 ih meeting the Council asked the applicant to work with staffto achieve compliance with City ordinances before the special use permit request would be acted upon. DISCUSSION Staff from various departments met with the applicant on June 18,2003. The applicant was provided with a letter describing the deficiencies of the proposal as well as the commercial site plan application packet and the appropriate ordinance sections to assist in the development of the applicant's submittal. The applicant provided a site plan on June 30, 2003. Staff reviewed the plan, prepared comments and contacted the applicant to inform him that the comments were ready on July 2,2003. The applicant had not picked up the comments from the front desk as of July 8, 2003 so staff hand delivered the comments to the site that day. The site plan submitted on June 30, 2003 did not conform to the commercial site plan submittal requirements and contained numerous deficiencies when compared to City ordinances including the following: 1. The property is presently being used for exterior storage and retail sales without having been issued the required special use permit. 2. No modifications were proposed to the existing building to meet fire or building codes. Also, no indication was made that the building would not be put to commercial use. 3. The proposed parking area does not meet the minimum setback requirements. The access to 1620d Lane does not meet the minimum width requirement. No detail was provided to demonstrate the parking area would meet the commercial and industrial design standards for parking areas. No striping, drive lanes or other traffic control measures are indicated on the site plan. " 4. The fence constructed by the applicant is located in both City and Anoka County right-of-way as well as on the adjacent property to the south. The fence exceeds the maximum height allowed in the front yard. The fence does not provide for adequate site distance at the intersection of 1620d Lane and Round Lake Boulevard. The barbed wire above the entrance gate needs to be removed. 5. No information was provided to illustrate where outdoor storage would occur on the site to verify that access lanes for fire safety would be maintained. 6. No details ofIandscaping were provided. The minimum landscape frontages are not provided. No information was provided on the groundcover for areas outside the proposed bituminous and existing gravel surface areas. 7. All waste material is required to be contained within a properly designed container. None has been observed on the site. 8. The site contains signs and banners for which a permit has not been issued. The type of signage on the site is temporary and does not meet the City's requirements. 9. The applicant has not provided a site plan that conforms to the City's commercial site plan requirements. Lack of Progress An inspection of the site was conducted on July 10, 2003. The site is clean and organized but no discernible effort has been made to bring the site into compliance with City ordinances. Photographs from this inspection are attached. Planning Commission Recommendation The Planning Commission correctly identified that the enforcement action and review of the special use permit application are two separate issues. However, the Commission found that the operation varied significantly from established regulations and performance standards and recommended denial of the permit with a 6-1 vote. Staff Recommendation Staff recommends denial of the proposed special use permit and that the site be brought into compliance with City ordinances including the removal of all plant material from the site. ACTION REOUESTED The City Council is asked to approve or deny the proposed special use permit. If the application is approved, staff recommends a condition of approval to require the applicant to complete the commercial site plan process and provide a performance bond to cover the cost of the improvements within two weeks. Attachments Resolution Location Map New Site Drawing Site Photographs Applicant's Letter Planning Commission Minutes City Council Minutes ~ o ttne ~e Cc: Archie Zahler, 1900 South Second Street, Hopkins, MN 55343 -2- CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA RES. NO. - A RESOLUTION DENYING THE SPECIAL USE PERMIT REQUEST OF TWIN CITY PLACING AND EXCA V A TING FOR OUTDOOR STORAGE AND RETAIL SALES ON PROPERTY LOCATED AT 3160 162ND LANE NW (PIN 16-32-24-23- 0005) LEGALLY DESCRIBED AS: THE WEST 250 FEET OF THE SOUTH 233 FEET OF THE NORTH 1984.99 FEET OF THE WEST 1/2 OF THE NORTHWEST QUARTER OF SECTION 16, TOWNSHIP 32, RANGE 24, ANOKA COUNTY, MINNESOTA EXCEPT ROAD, SUBJECT TO EASEMENTS OF RECORD WHEREAS, Twin City Placing and Excavating has requested a special use permit for outdoor storage and retail sales on property located at 3160 162nd Lane NW, and; WHEREAS, the Planning and Zoning Commission has reviewed the request and has determined that said request does not meet the following criteria of Ordinance No.8, Section 4.30: 1. The property is presently being used for exterior storage and retail sales without having been issued the required special use permit. 2. No modifications were proposed to the existing building to meet fire or building codes. Also, no indication was made that the building would not be put to commercial use. 3. The proposed parking area does not meet the minimum setback requirements. The access to 162n~ Lane does not meet the minimum width requirement. No detail was provided to demonstrate the parking area would meet the commercial and industrial design standards for parking areas. No striping, drive lanes or other traffic control measures are indicated on the site plan. 4. The fence constructed by the applicant is located in both City and Anoka County right-of-way as well as on the adjacent property to the south. The fence exceeds the maximum height allowed in the front yard. The fence does not provide for adequate site distance at the intersection of 162nd Lane and Round Lake Boulevard. The barbed wire above the entrance gate needs to be removed. 5. No information was provided to illustrate where outdoor storage would occur on the site to verify that access lanes for fire safety would be maintained. 6. No details ofIandscaping were provided. The minimum landscape frontages are not provided. No information was provided on the groundcover for areas outside , the proposed bituminous and existing gravel surface areas. 7. All waste material is required to be contained within a properly designed container. None has been observed on the site. -3- 8. The site contains signs and banners for which a permit has not been issued. The type of signage on the site is temporary and does not meet the City's requirements. 9. The applicant has not provided a site plan that conforms to the City's commercial site plan requirements. WHEREAS, the Planning and Zoning Commission finds the request would have a detrimental effect upon the health, safety, morals, and general welfare of the City of Andover; and WHEREAS, the Planning and Zoning Commission recommends to the City Council denial of the Special Use Permit request. NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover hereby agrees with the recommendation of the Planning and Zoning Commission and denies the Special Use Permit on said property. Adopted by the City Council of the City of Andover on this_day of , 2003. CITY OF ANDOVER j ATTEST: Michael R. Gamache, Mayor Victoria V olk, City Clerk -1-- Special Use Permit Outdoor Storage and Retail Sales 3160 162nd Lane - , \~I I ~ ~ _ I I~ \ & ~ I'" I v~ . ~ Ie " I Q 164TH LN J..---...... _ ' f-- ~ /-. <I -1/ V ~ ^ \\ 1/ L~ ~ .~ / r- 1 I \~ \ r- ,1\ v-- '~ - _ 161~T A 'F - \ I L - ;-- / r \ '" - 1_ -l f---i r ... u\ \ ~ I~ \~ / I~/ - N w--<r. 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" .. .' ~....-r a.-' _ . . . .. . I' ~- . ~>~~. ...... -.. ~ - . .. .. '......::. , :'..~ ~ - , .. "'.~." ... <t The Tree Stop, Inc. 3160 1620d Lane NW Andover, MD. 55304 763-712-1409 The City Of Andover 5-12-03 To whom it may concern; Enclosed, please find our application for a special use permit for the property located at 3160 162nd, Lane NW in the beautiful city of Andover, Minnesota. We are absolutely thrilled to be here and hope that the feeling will be reciprocated once you understand what we are doing and where intend to go. In order help you to get a clear picture of our goals, we would like to introduce you to the Tree Stop, Inc. The Tree Stop, Inc. is nursery / landscape supply company that currently has an inventory of approximately $45,000.00 worth of large shade trees, including but not limited to maples, ash, elm, river birch and flowering crabs, evergreen trees such as Colorado Blue Spruce, Scotch Pines, Norway Pines etc. Potted trees, shrubs and flowering bushes of numerous varieties, annuals, perennials, hanging flower baskets and potted flowers, various kinds of decorative rock and boulders, premium mulches and soils and other items specific to gardening and beautifying property. A complete inventory list is available on request. Our original intention was to be a wholesaler but we quickly found an immense need in the area for a retail outlet to the public. As we were preparing the site and not even open for business, dozens of residents of Andover stopped in to say that they were thrilled we were there. We heard over and over that they couldn't wait until we were open. Because of these inherent qualities of our inventory that improve and beautify . property, our own location has changed dramatically for the better in the short time we have had available to get our business open. I am sure that most of you are aware of the condition of this property prior to us acquiring it only a few short weeks ago. It was a dirty, trash filled, eyesore that had scrub brush and weeds that not only made the property look undesirable but also made visibility difficult and very possibly dangerous at that comer. We have spent in excess of $20,000.00 in excavating to clean it up as well as approximately $7,OQO.00 in a new fence that has not only improved sight lines but the , , aesthetic qualities of the property as well. The value of the property has already increased tremendously. Pictures are available upon request but we would love it you would stop in anytime and see for yourselves. --/2.- As it is imperative in this industry to be open by Mothers Day weekend to insure that your customer base is not only aware of your location but also that our stock is available for the relatively short spring planting season, we have been working around the clock to create suitable parking facilities on site to insure the safety of our customers and the public. We have ample space available within our fence for our customers so that parking on the street will not be necessary and existing traffic conditions should not change. The nature of our industry, Landscape Nurseries, is not in any way dangerous or hazardous to anyone's health, in fact it is quite the opposite. Living plants and trees are good for people in many ways. They provide shade from the heat, food to eat, and peace for the soul by just looking at their beauty. We have experienced people on staff to help load purchases or deliver for our customers if necessary to insure that no one is injured by lifting or transporting larger pieces. The yard is laid out in such a way that it is not only very beautiful to look at, but so that there are no dangers to customers or the public. The ground is flat and easy to walk on and there are no stairs or suspended object to walk on or under and no obstructions of visibility. As we stated earlier, we are very happy to be here in Andover. Should you have any questions or if we can be of assistance, please feel free to come by or call me at any time at 612-282-9708. I Sincerely, -/3- Regular Andover Planning and Zoning Commission Meeting Minutes - May 27, 2003 Page 5 , Commissioner Vatne stated Mr. Bednarz indicated there was past precedence on approving a variance like this, the buildable area, this is the defining item for him. He stated if they have past precedence on varying from this, it holds a fair amount of weight but they should go back and entertain the potential change to the ISO foot square, similar to what they did with the lot sizing. He stated he is in favor of this because there is past precedence with the variance. Commissioner Greenwald stated he based the motion on the wetland is proposing the hardship. Chairperson Daninger stated he believed there are changes coming and that is why he will be voting against this because as they grow, these will present opportunities for the City to reexamine some of the Ordinances to look at them closer. Commissioner Greenwald asked if he was voting against this because there was not an Ordinance to cover this right now. Chairperson Daninger stated he believed there was not a hardship to support this at this time even though there was some past precedence. He stated he was not comfortable with having to take a break, re-look at it, having a new . survey come in at 4:00 and based upon that he did not want to approve this. Commissioner Jasper stated he is not convinced with the information they have that this cannot be made conforming and the late submission of the drawing, he was not sure which drawing they were working with. He stated it needs to be readdressed and he does not think the lot split was a bad idea; it just needed to be looked at and done properly. Motion carried on as-ayes, 2-nays (Jasper, Daninger), O-absent vote. Mr. Bednarz stated that this item would be before the Council at the June 17,2003 City Council meeting. PUBLIC HEARING: SPECIAL USE PERMIT (03-06) TO ALLOW OUTDOOR STORAGE AND RETAIL SALES AT 3160 162ND LANE NW. Mr. Bednarz explained the applicant has opened a landscape nursery. Due to the fact that the property is zoned Limited Industrial (I), a special use permit is needed for outdoor storage and retail sales. Mr. Bednarz stated the applicant has provided a rudimentary site plan. He discussed the staff report with the Planning Commission. Commissioner Kirchoff asked if a business wants to come into the City, there are certain things they have to have no matter what type of a business. Mr. Bednarz stated that when changes are made to the property, the new tenant or owner is required to bring the site into conformance. -/,5-- Regular Andover Planning and Zoning Commission Meeting Minutes - May 27, 2003 Page 6 Commissioner Kirchoff asked if any business would need a permit to do business in the City. Mr. Bednarz stated it depended on the circumstance, typically ifit is an existing building, the building inspector and fire chief will inspect the building and determine whether or not it meets all the codes and work with the applicant on this. If it is a new building the commercial site plan process ensures compliance with ordinances. Discussion ensued in regards to the applicant operating a business without a pem1it and not following regulations. Commissioner Kirchoff asked if the business could operate as is without retail. Mr. Bednarz stated that portion would be fine but the building could not be used because it does not meet uniform building and fire codes and there is not any running water or bathrooms. Motion by Greenwald, seconded by Gamache, to open the public hearing at 8:00 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. Mr. Archie Zahler, 3160 l62nd Lane NW, stated he could address most of the questions by the Commission. He showed pictures to the Commission on how they beautified the area by having this landscape business in the area. Mr. Zahler eXplained he did not think they have done anything wrong. There was a letter to the City that they were opening their business as a wholesale business, which is allowed and after they were opened for a while, they had comments from residents that they should have a retail area. What they have found is that in the inner areas of Round Lake Boulevard, they are helping to keep the traffic out. He stated that without City water and sewer on the property, the land is worthless. He stated they did make a parking lot and there is a drainage area outside of their entrance gate. He stated the building is a permanent building and to this day, no one has informed him of any building or fire deficiencies or else he would have addressed them. Commissioner Jasper asked Mr. Zahler ifhe saw the staff report. Mr. Zahler stated he did but not until late. Commissioner Jasper stated he did not care about what happened in the past but he was wondering if the building met fire and building requirements. Mr. Zahler stated he did not know what issues the City had with the building. Commissioner Jasper asked if there was a proper commercial refuse container on the property. Mr. Zahler's stated he did not have one but there was not any garbage on the property. Commissioner Kirchoff stated he noticed a port-a-potty on site and he wondered if this was for customer use. Mr. Zahler stated this was correct because at this time there was not a well on the propertYend he did not install a well yet but he would in the future. , I -lb" Regular Andover Planning and Zoning Commission Meeting Minutes - May 27. 2003 Page 7 Commissioner Vatne asked when Mr. Zahler purchased the property, did he understand this was limited industrial. Mr. Zahler stated he did. Chairperson Daninger asked if the nursery is a wholesale or retail operation. Mr. Zahler stated he is both and he knows he is obviously in violation of the law. Chairperson Daninger asked what date he is planning on putting blacktop on the parking lot. Mr. Zahler asked if this was mandatory. Chairperson Daninger stated it was a part of issuing a permit. Mr. Bednarz stated it was a requirement for operating the business to have a parking lot with hard surface and curb and gutter as was done for Andover Awards and Embroidery next door. Mr. Zahler stated he could get the parking lot paved within thirty days. Motion by Greenwald, seconded by Kirchoff, to close the public hearing at 8:21 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. Discussion ensued in regards to the applicant operating a business without a permit and how he has not followed the rules and the Commissions concerns for other landscaping businesses operating in Andover, who follow the rules and may feel if the Special Use Permit is approved, would be unfair. Commissioner Kirchoff stated when they see a conditional use permit, they usually see a site plan and the Commission has not seen a site plan for this so he thought this may be an incomplete site plan. Chairperson Daninger stated he was in favor of denying the Special Use Permit. Commissioner Casey stated he agreed. Commissioner Kirchoff stated he would like to see a site plan before making a decision. Commissioner Gamache stated he would recommend passing this onto the City Council for approval if all the criteria are met. Commissioner Greenwald stated he is against starting a business without prior approval. Commissioner Gamache stated he is not agreeing with what the applicant has done but it is the right thing for the land. Commissioner Vatne asked as far as the process, does the City have any set standard that is required for a Special Use Permit. Mr. Bednarz stated they did. Commissioner Vatne asked if it was presented to the applicant and when. Mr. Bednarz stated it was given to the applicant when he visited the property. Commissioner Vatne stated he c::lUld vote either for or against. Commissioner Jasper stated there were two ways they could make the motion. One was to approve it with the conditions and the second would be to deny this. He thought he would deny this because the applicant in the past has not followed the rules. -17- Regular Andover Planning and Zoning Commission Meeting Minutes - May 27, 2003 Page 8 Motion by Jasper, seconded by Kirchoff, to recommend to the City Council denying the special use permit to allow outdoor storage and retail sales. Motion carried on a 6-ayes, I-nays (Gamache), O-absent vote. Mr. Zahler stated in the staff report, there is a letter addressing exactly what they are saying he has done, which he has not done that and if they read the zoning for the industrial park, outside storage and wholesale is allowed. He has in fact done things in a manner that they should be done. Mr. Bednarz stated outdoor storage does require a special use permit. Mr. Bednarz stated that this item would be before the Council at the June 17, 2003 City Council meeting. ~ PUBLIC HEARING: ORDINANCE AMENDMENT (03-04) TO MODIFY ORDINANCE 8, SECTION 4.04 LOT PROVISIONS. Mr. McKay eXplained the Planning Commission is asked to consider updating the Lot Provision section of ordinance 8. This change would allow a resident who is building a home on their lot to remain in an existing home until the new home is constructed. Mr. McKay discussed the information with the Planning Commission. Commissioner Vatne asked for a clarification on page three under the 4.04 lot provisions; he asked if this would apply to both urban and rural. Mr. McKay stated it would. Commissioner Jasper stated his only concern with the amendment was it did not give a maximum time for both buildings to exist. The Andover Building Official, stated they had a year to get the exterior siding and grading done but so long as they do inspections on it and get permits every 180 days, they can continue on indefinitely but most of the time they are done in 180 days. Commissioner Jasper stated it seemed to him that thi~ should be amended to put an outside limit on it. Chairperson Daninger asked if the Building Department had any recommendations for them. Mr. Dave Almgren stated they have given previous applicants thirty days after the certificate of occupancy on the new house is built to have the old house demolished. Commissioner Gamache asked in the City of Andover, with a reputable construction company putting up a honse, what i~ the 0utside limit on IlIItting Uf' a home' Mr. Almgren stated normally it would be 120 days. Commissioner Jasper asked what the outside limit on this would be. Mr. Almgren stated it would be 140 to 160 days. -$- Regular Andover City Council Meeting Minutes - June 17, 2003 Page 8 CONSIDER SPECIAL USE PERMIT/OUTDOOR STORAGEAND RETAIL SALES/3160 16f'D LANE NW Community Development Director Neumeister explained the applicant has opened a landscape nursery at 3160 1620d Lane NW. Due to the fact that the property is zoned Limited Industrial (I), a special use permit is needed for outdoor storage and retail sales. The applicant has provided a rudimentary site plan. The information provided on the site plan is not sufficient to make a thorough comparison of the proposal to applicable ordinances. The Planning Commission correctly identified that the enforcement action and review ofthe special use permit application are two separate issues. However, the Commission found that the operation varied significantly from established regulations and performance standards and recommended denial of the permit with a 6-1 vote. Councilmember Trude asked City Attorney Hawkins if they have seen any compliance. City Attorney Hawkins stated they have not and the individual has been cited twice and if the Council takes the action recommended by the Community Development Department, they will be asking the City Council to authorize them to seek a temporary injunction immediately to have the operation terminated. Councilmember Orttel asked if the site was eligible for a wholesale nursery operation and not retail. Mr. Neumeister stated the outdoor storage and retail sales need a special use permit but wholesale sales are permitted. Councilmember Orttel asked if there was water on the site. Mr. Zahler stated at this time there is not a well installed and they are running off of an eleven hundred gallon tank to water the plants. Mr. Zahler discussed his property site with the Council. Councilmember Jacobson stated in the staff report it states the applicant was informed of the requirements before the property was purchased. He asked if this was true. Mr. Zahler stated he was not informed about what was required so he called the City to find out. Councilmember Orttel asked at what point the citation was issued. Mr. Neumeister discussed what transpired. Mr. Erar explained he did discuss this with Mr. Bednarz and Mr. Neumeister and he stands behind everything discussed and everything has been documented, authentic and valid and has been discussed with the City Attorney and the Sheriffs Department. Mayor Gamache asked if the applicant's business was stilI open. Mr. Zahler stated it was. Mr. Erar stated that if the applicant had complied with the Ordinance requirements, there was a good chance he would have been permitted to remain in business. Based on where it is today, the -/7- Regular Andover City Council Meeting Minutes - June 17, 2003 Page 9 Ordinance is in violation and he should be not be in operation. Mayor Gamache asked what items would be required to be in compliance. Mr. Neumeister explained what would be needed for approval. Councilmember Knight stated if the applicant knew he was in violation, why he is being defiant. Mr. Zahler stated he did not believe he was in defiance and that there is a great deal of planning in starting a business. Councilmember Jacobson stated even though the applicant has gone through the procedure for a permit, nothing has been done regarding the violations. Councilmember Jacobson stated it has been three weeks since the Planning Commission meeting and since then has he requested a staff member to come out and look at the property. Mr. Zahler stated he has and staff has refused to do come out and look the property over with him. Motion by Orttel, Seconded by Jacobson, to table the item until the July 15,2003 City Council meeting to allow all the issues raised taken care of to the staffs approval. Councilmember Jacobson asked if the applicant does not comply how long would it take to shut the business down. City Attorney Hawkins stated he would get a temporary injunction within a couple of days. Councilmember Trude stated she has a problem with this because the applicant did not comply with the laws and the business started before getting everything worked out. Councilmember Jacobson stated he believed the applicant was working for a delay and that he knew what needed to be done but at the same time he will give him additional time. Councilmember Knight stated he was afraid of the precedent this will set. City Attorney Hawkins stated because they may grant a permit, it does not mean the criminal charges will go away. Mr. Zahler stated for the record, he is not lying to anybody. He stated he is a very reputable businessperson. Motion carried 3 ayes, 2 nays (Knight, Trude). Mr. Neumeister asked for clarification if the applicant needs to have all the items done by the July 15th meeting. Mayor Gamache stated according to the motion, the items should be worked on or finished by the July 15th meeting. Mr. Erar stated the applicant is still in violation of the ordinance, should staff not enforce the ordinance regarding his continuing operations. Legally he is still in violation of the Ordinance. Mayor Gamache stated in the meantime, the applicant should probably shut down to avoid any more -Zd .-- I Regular Andover City Council Meeting Minutes - June 17, 2003 Page 10 violations. Mr. Zahler stated he did not believe he was in violation because he has repeatedly called the City to have someone come out to inspect the property and no one has come out or told him what needed to be fixed. The City Council recessed at 9:50 p.m. The City Council reconvened at 9:55 p.m. Mr. Erar stated for the record, it has been indicated the party has not received a list of requirements and he would like Mr. Zahler to come by City Hall to get another list of requirements. Mr. Zahler stated he would. Mr. Erar stated if Mr. Zahler continues to operate, he will operate at his own risk in violation of City Ordinance and the City Council does not condone this. Councilmember Trude stated the Inspections Department and Fire Marshal would be happy to inspect the property. Mr. Zahler asked if the Inspections Department would be expedited. Mr. Erar explained something would have to get done in order for the property to be inspected. Mr. Neumeister stated he wanted Mr. Zahler to understand that there will be an inspection on July 15, 2003 and everything should be done by then or else he would have to post a performance bond and show proof of that for the evening meeting. -- --- ----- ~~RDlNANCEAMENDMENT/ORDINANCE8,SECTlON4.04LOTPROVISONS Commu Development Director Neumeister stated the Mayor and City Council are asked to consider upda'n the Lot Provisions section of Ordinance 8. This change would allow a resident who is building a ho on their lot to remain in an existing home until the new home is constructed. Motion by Knight, Seconded ~bson, amend Ordinance 8, Section 4.04, b as stated in the Ordinance Amendment. Motion c . unanimously. (Ord. 8DDDDDDD) DISCUSS EXTENDING LIQUOR ESTABLISHMEN City Administrator Erar stated the State has passed a bill that exten a.m. City Ordinance 235, regulating intoxicating liquor, does not specify the hours whe iquor can be sold. Section 1 of the ordinance states that the provisions of Minnesota Statute, Chapte 04A are adopted and made part of the ordinance. It also states that ifthere is an inconsistency betwee provisions of the state statute and this ordinance, the more restrictive shall govern. ~2/-- @) 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 Administrato~J ~ Will Neumeister, Community evelopment Director to FROM: D. Tyler Mckay, Associate Planner~ SUBJECT: Consider Ordinance Amendment 8 Section 8.23 (A) Residential Building Standards -- Planning DATE: July 15,2003 INTRODUCTION Since the last City Council meeting, City Building Official, Dave Almgren, contacted Fred Driver at the Building Codes and Standards department of the State of Minnesota. Mr. Driver stated it is illegal to have any type of percentage restriction of post and beam construction in the State of Minnesota and recommended that the entire section be deleted from the zoning ordinance. Zoning can control the minimum size not the maximum size of a structure, outside of setbacks. Due to questions from the previous Council meeting, some definitions of porches will be provided. A 3-season porch is for spring, summer, and fall. They are not heated, and are usually separated from the main part of the house with a door. A 4-season porch is the same as an addition, and is heated and can be habitable year round. ACTION REOUESTED The City Council is asked to consider deleting Ordinance 8, Section 8.23 (A) to bring the zoning ordinance in compliance with the laws of the State of Minnesota. Rc'pectf~d, D. ~ c ay Attachments Resolution Minutes from July 151 Council Meeting CITY OF ANDOVER COUNTYOFANOKA STATE OF MINNESOTA ORDINANCE NO.8, Section 8.23 (A), AN ORDINANCE DELETING SECTION 8.23 (A) RESIDENTIAL BUILDING STANDARDS ORDINANCE NO.8 IN THE CITY OF ANDOVER. THE CITY COUNCIL OF THE CITY OF ANDOVER HEREBY ORDAINS: Ordinance 8, Section 8.23 (A), Residential Building Standards within the City of Andover is hereby removed from Ordinance 8. (Strike out indicates words to be deleted, underlining represents words to be added.) 8.23 Residential Buildinl! Standards, .A.II permitted residential struetures in R 1, R 2, R 3, and R 1 zoning districts shall meet the foIlo',ving desiga eriteria: (A) .^.Il struetures shall have permanent eoacrete or treated wood foundations which will anchor the structure, which eomply ',vith the Uaiform Building Code as adopted ia the State of Minnesota and which are solid for the complete eircumference of the house. Except, four seasoa porches may be eonstrueted without the permanent foundation provided the porch does not exceed a maximum eoyerage oftwenty (20%) percent of the f-ootprint of the habitable portioa of the principal structure. (8JJJJ, 5 16 95) , Adopted by the City Council of the City of Andover on this _ day of 2003. CITY OF ANDOVER ATTEST: Michael R. Gamache, Mayor Victoria Volk, City Clerk '. Regular Andover City Council Meeting Minutes -July 1, 2003 Page 10 CONSIDER ORDINANCE AMENDMENT/ACCESSORY STRUCTURES/RlGHT-OF-WAY FO REA CALCULATION Community elopment Director Neumeister explained the City Council has directed staff to investigate the poss . ity of allowing right-of-way to be used in calculating lot area for determining the allowable square foo e of accessory structures. Councilmember Orttel asked if this e same terminology they would use for lot area for lot splits. Mr. Neumeister stated he had not been a ed that question but thought they should be consistent. City Attorney Hawkins stated they should consistent and if they find some areas that are inconsistent, they should change those. Councilmember Orttel asked if it would be better to say "exclu dedicated right-of-way" because it is how would they determine right-of-way on a meets and boun ot. City Attorney Hawkins stated if it was acquired as a result of the road user statute, they would e to calculate based on what has been used or maintained by the City but he thought that was inclu "- right to the property line. / Motion by Jacobson, Seconded by Knight, to make no changes to Ordinance 8, Section 4.05 Motion carried unanimously. ~ CONSIDER ORDINANCE AMENDMENT/RESIDENTIAL BUILDING STANDARDS/INCREASE ALLOWABLE POST AND BEAM CONSTRUCTION Community Development Director Neumeister explained and update to the Residential Building Standards section of ordinance 8. This change would allow residents to construct four-season porches without permanent foundations provided the porch does not exceed a maximum coverage of fifty (50%) percent of the footprint of the habitable portion of the principal structure. Councilmember Knight asked if this only included four-season and not any other. Mr. Neumeister stated this was true. Councilmember Orttel stated fifty percent seemed large. Mr. Erar asked if this would also allow people to add onto their homes without a foundation. Councilmember Orttel stated he read this and it only included four season porches. Motion by Orttel, Seconded by Knight, to amend Ordinance 8, Section 8.23 (A) to increase the size ofthe four-season porches to 50% of the habitable portion of the principal structure. Councilmember Knight stated he does not have a problem with this other than it seems that they should have some provision in it preventing it from including bedrooms or a mother-in-law apartment. Councilmember Orttel stated they should have a definition included regarding four- Regular Andover City Council Meeting J Minutes - July 1, 2003 Page 11 season porches and there should be a mention of not allowing plumbing to be installed. Councilmember Jacobson stated as written it states "All structures should have a regular foundation except four-season", so does this mean that if someone wants a three-season, they have to have a foundation under it. Councilmember Orttel stated he thought porches came under a different part of the code and residents are allowed to put them on posts or piers. Mr. Neumeister stated he would ask Mr. Almgren about this see if it could be cleaned up somehow. Councilmember Jacobson stated the best thing to do is to delay this item until the next meeting to research the wording on this. Councilmembers Orttel and Knight withdrew their motion and second. Motion by Orttel, Seconded by Knight, to table this item until the July 15, 2003 meeting for more clarification. Motion carried unanimously. CONSIDER LEGAL OPINION/CONCEAL & CARRY LEGISLATION I City Administrator Erar explained at the June 17,2003 Council meeting, organizational policies regarding conceal and carry legislation were brought to the City Council for acknowledgement. Council raised questions regarding whether the City had the authority to prohibit the public from entering into staff work areas with concealed weapons. Mr. Erar stated in light of the City Attorney's opinion, it does not appear that the City has the legal authority to prohibit this aspect of the conceal and carry provisions affecting the public's right to carry concealed weapons into staff work areas in public facilities. It should be noted that several public agencies are actively prohibiting the public from carrying weapons into public facilities. As Council is aware, City staff also has expressed their concern in allowing members of the public from entering into internal staff work areas with concealed weapons. Mr. Erar explained for purposes of seeking a middle ground on this issue, it is proposed that signage be allowed to restrict internal access to staff work areas to authorized personnel only and that signage include language "discouraging" the introduction of concealed weapons into public facilities by the public. Councilmember Jacobson stated the only reasonable thing to do is to allow signage to be installed to restrict internal access to staff work areas to authorized personnel only. Councilmember Knight agreed. Councilmember Orttel asked who would decide who is authorized to enter. Councilmember Jacobson stated staff would. ~NDbVE~ @ " 1685 CROSSTOWN BOULEVARD NW_ . ANDOVER, MINNESOTA 55304 . (763) 755-5100 FAX (763) 755-8923 . WWW.CI.ANDOVER_MN.US TO: Mayor and Councilmembers CC: John Erar, City Administrato~ Iv.- Will Neumeister, Communit Development Directorlui FROM: Courtney Bednarz, City Plannert.~ SUBJECT: Consider Ordinance Amendment/Ordinance 10 Section 9.06 Buildability- Planning DATE: July 15,2003 INTRODUCTION The purpose of this amendment is to preserve more of the natural character of rural areas and allow more potential home sites without affecting the minimum lot size of 2.5 acres or septic system requirements. DISCUSSION Applicable Ordinance - Ordinance 10, Section 9.06(A2.) J This Ordinance Section with potential changes is attached for your review. Limited Scope of Amendment It is important to begin this discussion with the understanding that this ordinance amendment will only affect the size of the area that needs to meet the buildability requirements of Ordinance 10. It is proposed that the 22,500 square foot contiguous buildable area requirement be reduced to 3,600 square feet. However, no changes are recommended to how a home can be placed in relation to the water table, the size of on site septic areas or lot size requirements. Situation As more of the City develops, more parcels of land with wetlands and significant changes in topography will be encountered. In some situations these development constraints will prevent lots from being built upon. In other situations the 150 foot wide by 150 foot deep required buildable area will cause significant grading and tree removal, thus eliminating the rural character of the property. Benefits of Ordinance Amendment As a result of the proposed amendment, homeowners would be able to choose to fill/flatten areas around their house or to preserve the existing rural character based on their values instead of having this decision made for them by an ordinance requirement. Reducing the 150 foot by 150 foot buildable area requirement would allow more flexibility in choosing a location for new homes. Custom grading techniques will allow builders to work with the topography of the lot instead of against it. This change will also provide more flexibility in the establishment of new lot lines as they would no longer need to meander around the 150 foot by 150 foot buildable area. City Council Work Session The Council met to discuss this item on June 24th. The Council was generally in agreement that the buildability requirements should be relaxed. The minutes from this meeting are attached. Planning Commission Recommendation The Planning Commission recommended approval of the proposed amendment with a 4- 3 vote. The commissioners that voted against the motion were not comfortable voting for the motion without additional information about how the ordinance and building code requirements worked together to determine how a home could be constructed on a rural lot. The commission discussed at length the potential problems that may occur when a building permit application is submitted for a home that would be larger than 3,600 square feet. The commission was also not able to reach agreement that the size of the future home would not be known at the time that rural plats are reviewed and approved. The minutes from this meeting are attached. Additional Information If the Council is amenable to using a certain amount of square footage as a requirement J instead of a static rectangular box some consideration should be given to preventing a building pad from being proposed that is, for example, 10 feet wide by 360 feet long. This can be done by allowing the Building Official discretion in reviewing proposed building pads to ensure the area is configured adequately to site a house. Alternatively the Council could entertain setting a maximum deviation from a static rectangular box such as limiting the contiguous area to not more than 2:1 length to width ratio. In the interest of providing flexibility to address unique site constraints staff recommends that this issue be addressed by allowing the Building Official discretion as described in the first alternative above. The proposed ordinance amendment has been adjusted to include this provision. Other Cities Staff was unable to find a suburban City with similar buildability requirements that extended beyond the footprint of the principal structure and septic areas. Other Examples Two example surveys are attached to illustrate the differences between the current and proposed buildability requirements. ACTION REOUESTED The Council is asked to discuss the proposed ordinance amendment and to either approve or make adjustments to the amendment to address additional concerns. -z.- Attachments Proposed Ordinance 10, Section 9.06A2. Sample Survey #1 Sample Survey #2 City Council Work Session Minutes Planning Commission Minutes -.3- CITY OF ANDOVER COUNTY OF ANOKA STATE OF MINNESOTA ORDINANCE NO. 10 AN ORDINANCE AMENDING ORDINANCE 10, SECTION 9.06 A.2 AREAS LACKING MUNICIPAL SANITARY SEWER OUTSIDE THE METROPOLITAN URBAN SERVICE AREA. TO REDUCE THE AMOUNT OF REQUIRED BUILDABLE AREA TO ALLOW CUSTOM GRADING OF RURAL LOTS THE CITY COUNCIL OF THE CITY OF ANDOVER DOES HEREBY ORDAIN AS FOLLOWS: SECTION 4. DEFINITIONS. For the purpose of this Ordinance, certain words and terms are hereby defined as follows: Buildable Lots: A. In areas lacking municipal sanitary sewer, all lots or parcels shall have an area of at least 22,500 3,600 square feet with a finished grade of at least six (6') feet above the seasonal high water mark. All organic material shall be removed and replaced with granular material with no more than five (5%) percent organic material by volume. The lowest floor shall be at least three (3') feet above the seasonal high water mark in the area of construction pursuant to Ordinance No. 17 as amended unless evidence is submitted and certified by a geotechnical engineer that shall be reviewed and certified by an independent geotechnical engineer hired I by the City at the expense ofthe developer and approved by the City Council that a separation of less than three (3') feet can be achieved and is warranted. (lOV, 11-17-92' lOY 9-25-96) , , SECTION 9.06 LOTS. A2.Areas Lacking Municipal Sanitary Sewer Outside the Metropolitan Urban Service Area. In areas which are not served by municipal sanitary sewer and outside the Metropolitan Urban Service Area, no residential lot shall be developed for residential purposes unless it contains a minimum of 108,900 square feet, ofwhicfl 22,500 square feet of contiplOus land area is buildable with a minimum '.vidth of at least one hundred fifty (150') feet and a minimum depth of one hundred fifty (150') feet. In addition, there shall also be two (2) 5,000 square feet areas designated and staked for the primary and secondary on-site septic drainfield based on design criteria for a four (4) bedroom home. The designated drainfield locations as stated above shall comply with Chapter 7080 as amended. The location of the primary and secondary sites shall be indicated on the preliminary grading plan and the design specifications for the drainfields shall be submitted at the time of the submittal ofthe preliminary plat. A buildin!! Dad shall be created for each lot with a minimum size of 3,600 conti!!uous square feet. The Buildin!! Official shall determine that the dimensions of the buildin!! Dad are adequate to locate a house in comDliance with all aDDlicable requirements. Said let buildin!! Dad shall be required to have a finished grade of at least six (6') feet above the seasonal high water mark and shall also require the lowest floor to be a minimum of three -1-- (3') feet above the seasonal high water mark or one (1') foot above the designated or designed one hundred (100) year flood elevation. whichever is higher unless evidence is submitted and certified by a geotechnical engineer that shall be reviewed and certified by an independent geotechnical engineer hired by the City at the expense of the developer and approved by the City Council that a separation of less that three (3') feet can be achieved and is warranted. Said lot shall also have a width of at least three hundred (300') feet as measured at the front building setback line. For lots which abut a cul-de- sac, the lot width at the setback line is to be a minimum of one hundred sixty (160') feet. Two lots maximum are allowed at the end of each cul-de-sac regarding the lot width. The preliminary plat shall show a feasible plan for future re-subdivision by which lots may be re-subdivided to meet the size and dimension standards of lots in areas served by municipal sewer where the City deems it necessary in those areas that can be served in the future. These provisions shall not apply to plats approved by the City prior to October 17,1978. (lOC, 10-17-78; 10M, 3-7-89; lOR, 8-7-90; 10S, 11-19-91; 10X, 6-6- 95; lOY,9-25-96; lOEE,6-6-00) Adopted by the City Council of the City of Andover on this _ day of _,2003. CITY OF ANDOVER Michael R. Gamache, Mayor ATTEST: Vicki V olk, City Clerk _c- /- -- ::>Cl:r"". "1--1:. $00.517 300.00 899_92 5"4f11PLE SURVeY I - -------------------~~~------------------------------ ------------------------~~oo-------------~---------- ~~~IN6fiLL l1li-' I .. 0 Mf:.e--rh2rSOOsF 902.85 x0 .. 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CURB-- ,., 1571H A VENUE 900.03 ! " 811UMIN.9U2.- - - - --if -- . ""~9- SURFACE-"'::l 901.33 -l~02. 82- - -- -_ ........ R=81 8.51 900.49 - - -_ .1'1=21'11'51. _(;_ ---- nfV\ "';;;;-- _ , -- d ~ -~- \ g:!,MPt..e S'u/zVGY'#1- I Northeast corner~\ I ________J3I,._____ of lot 6 \ \ ------- -------_ I --~----------~--------- --- 1 \ - ... ------- - - ,"'" // I North line O'~C1t 5~------------ - -- -'""\..----~------_ /,. ~, n 'I< '" "". Y', / .~i ~ ~III." ... ~ , I ~~ d- S!7<4S'SS( I'" \ I 5 _ ~.80 (\ I !!'~.- ....~ -- J \ r t- I I ' I I _'-..~ / -- / I ........ ..,,/ ( ----- \ I txI511NC \ .... that 1 lyinq e= \ \ B~int I 3J9.56 I south 10 \ of lot Ei \ corner c \ \ \ PROpose 6 II M~t That pI \ 1~9 w , \ Beginn; , .3J9.56 """" I of l.ot \ e~ ~ \ ~ ~e ~ 0 . PARCEL A. .a ~ ~e1 109.030 sqH or 2.S030 acres \ eanm. ::: ~ ;;: \! d-?,_ .... IQ ...~ \ to r.,. of g ~ \ of tP." \ (ost c \ second SJ 'K I \ (o:d G ! \ north ' 2\_ t I .oj \ .u: thot :; PARCO. B \ ~ot P SCltt or 2.5992 - '1'"9 . \ Be1jIiI'In \ ~9.5E \ south \ allot \ C~~ \ al the I Com"" \ d~" \ line 01 \ of line East < \ Se-conl \ 5J se- \ Ecst ( I \ north \ \ \ \ \ I ----------,-- \ ,. In 1". \ -1'------- mode 11 Southw~st c:crner ~ ro,."" - \ depth. c of ~crcel A 10& \ on t"e ------ I~~) 455.00 .- Southeast \ ------- ~'OO"t S8a~.OO"'W of Lot 6 2. The ~ . \ 6 \ inder>en' South line or Lot \ t - t' ~ \ resr~J - - - "UNITED POWER ASSOOA nON EAstMENT AS PER Pl.A T _ - - - - - ,.... \ \ facts It - - -- - - -- :::'7':::'- - - -- - - - - - - - - - - --- - _ _ __ __ _ __ __ __ __ _ _ __ _ _ __ __ _ _ ~ __~__ _ _____ "'_ _ _. disclose I' = ",,"" '.l. Areo ,/ _I ",,""', sqft ~ I _---_ // .. 4 'York I ",. "" , '0 I '" _-' ,.... '^ I I '-__-- "" , ~ .------------------------------------!--------------------------~~~--~~------ :~ ! .,1 /// ",."'" LEGEND I - . ..................tlOUftd I ',~';'..;,:'-" 11 ..... 001." nis'iftt __liDll DATE I ~ - n-t_ prDJlDNO' -...t... I ~bJ certify that this SUt'W9Y. PO" or r.pol"t wos prepcw~ by Iron'I '7a6e .. ~t ~ rod... rrry dirwcl Sl.Iperwrsion one! tho!. I om 0 duty Licensed .c - O~" -*"oirooor ~ ,,(Illy .._-I N m_ ors l.I under INt IoW$ of Ih. Stole of loGnlWSQta. - - D-.otn ~ crr_ I Lond ...~ ~ . 0-.0," offHl iroft R 1/ //..,f,L- s-;,.,9' -- w. _..s -7 (AII't' ~ 05/15/03 . D-Ol_ ~ 1:_1_ 0 50 100 _ ~ ~l - ..~ ,.. 50 I Chones R. Chrislopn..-son. WN Lic_nMl No. 18420 Dote .......... :',:..::;;~:' ~:.: :7: ::~:~ ';:'I..ALt. .. . ....' - - , Special Council Workshop I June 24, 2003 - Minutes Page 3 Berkowitz didn't feel that the problem would cause issues as the clay and sand shoul g in place. Discussion centered on the insp that were performed on the project Mr. Berkowitz explained that at that time he w field inspector on all of the city's projects and passive inspections were done. The policy ged and staff is a lot more involved. Brian Kraabel noted that all sanitary sewer lines ar we are going to start requiring storm sewers to be televised also. ~-~ .. Consider R-l and R-2 Custom Grading/Buildability Issues Mr. Neumeister explained that the questions is whether the city would be willing to require only that area needed for the foundation of a house to be subject to the buildability requirements of Ordinance 10. The current ordinance requires 22,500 square feet of contiguous area and the proposed amendment would eliminate that requirement. The homeowner would then be able to choose to fill areas around their house or to preserve the existing rural character based on their values rather than having an ordinance making the decision for them. By eliminllting the 150' x 150' buildable area there would , be more flexibility in choosing a location for new homes. A building pad of about 60' x / 60' is recommended by staff. Dave Almgren noted that some sort of minimum needs to be established because staff does not know what type of house is going to go in a plat Councilmember Jacobson stated that when someone comes in for a building permit staff knows the square footage of the house. By having a 3600 foot pad plus a certain percentage would allow more flexibility. . Mr. Neumeister asked if Council would like this to go to the Planning Commission for a pubic hearing. Councilmember Jacobson asked if 3600 feet would be a problem if the owner wants to add on to their home. Mr. Almgren stated it would not. Staff wants to make sure that they have enough room for their garage, swimming pool, etc. He felt we need to be a little more flexible than we have been in the past Consensus of the Council was to forward this item to the Planning Commission. Amena Ci,,/:5uW"r Aveement - Saterbak and Associates I -ff'- Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 2 , " If the lot split is approved the new house will be required to connect to municipal water and sewer and pay the assessment as calculated by the City Clerk. There is an existing detached garage that straddles the proposed property line. The structure would be required to be moved before a building permit will be issued for the new lot. Access to the new lot will be provided from Bluebird Street NW. The applicant would also be willing to relocate the access to the existing house from Andover Boulevard to Bluebird Street NW. Staff recommends approval of the proposed lot split. Motion by Kirchoff, seconded by Gamache, to open the public hearing at 9: 16 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. There was no public input. Motion by Gamache, seconded by Kirchoff, to close the public hearing at 9:16 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. ^' Commissioner Jasper explained this item came before the Commission before and he explained that he voted against this at that time because he felt it did not have a hardship to meet the Ordinance. He stated the City Council agreed with him but since then, the Ordinance has been changed and this item now meets the Ordinance. He commended the applicant for working through an extremely long process and he will now speak in favor of the lot split. Other Commissioners agreed. Motion by Jasper, seconded by Vatne, to recommend to the City Council approval of Lot Split (03-01) creating two urban residential lots from property located at 1415 Andover Boulevard NW. Motion carried on a 7-ayes, O-nays, O-absent vote. Mr. Bednarz stated that this item would be before the Council at the July 15, 2003 City Council meeting. PUBLIC HEARING: ORDINANCE AMENDMENT (03-07) TO CONSIDER AMENDMENT TO ORDINANCE 10, SECTION 9.06 TO REDUCE THE SIZE OF THE REQUIRED BUILDABLE AREA FOR RURAL PROPERTIES Mr. Bednarz explained that the Planning Commission and Council have asked staff to prepare information to consider reducing the amount of buildable area required on rural lots. The purpose of this amendment is to preserve more of the natural character of the rural areas and allow more potential home sites without affecting the minimum lot size of 2.5 acres. Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 3 , It is important to begin this discussion with the understanding that this ordinance amendment will only affect the size of the area that needs to meet the buildability requirements of Ordinance 10. It is proposed that the 22,500 square foot contiguous area be eliminated as a requirement. However, no changes are recommended to how a home can be placed in relation to the water table, the size of on site septic areas or lot size requirements. The Council met to discuss this item on June 24th. The Council was generally in agreement that the buildability requirements should be relaxed. They seemed comfortable with the staff recommended approach of 3,600 square feet. The minutes from the meeting are attached. Commissioner Gamache asked what the typical dimensions of an R4 lot. Mr. Bednarz stated 80 by 130 is the minimum but the minimum area is 11,400 square feet so typically they end up with an 80 by 143 or 85 by 136 or somewhere in those dimensions. Commissioner Greenwald stated he was not real clear about the intention of this item. He asked if there were two items they needed to look at. Commissioner Gamache stated they are only discussing one issue and that is reducing the size of the buildable area.. Discussion ensued in regards to what the current ordinance states. " J Commissioner Greenwald stated in the staff report, there was not any other suburban examples found so he wondered how they could go from 150 by 150 to 60 by 60, there had to be some logic in thinking. Mr. Bednarz stated they did not find any examples of a requirement for such a large area beyond the foundation size of the house. The 60 by 60 is somewhat of a standard planning and engineering tool when reviewing grading plans to allow sufficient space on a lot to fit most styles of homes constructed. He stated they would rather not tie it to a straight 60 by 60 box given the long rambler with the inline garage for an example so it can be modified somewhat. Commissioner Gamache stated he agreed with what they were trying to do but he did not know if this was the right way to go with this. He stated he would feel more comfortable going with a percentage as compared to the footprint of the house. He asked if they could entertain a percentage such as three times the square footage of the house rather than a strict 3600 square feet. Mr. Bednarz stated this is something that would work ifthey knew what the house was going to be but in terms of a rural plat, they do not know the size of the home or the footprint at the time the plat is under review. Commissioner Jasper stated he had the same note and what he thought would be appropriate would be the 3600 square feet or twice the footprint of the building. He thought it was doable that way because if they are doing a rural plat and they are showing a buildable space of 3600 square feet or 4000 square feet, you know what size house can be built there. He stated that by using twice or three times, whatever is appropriate, the Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 4 " footprint of any buildings, they would have room to do this. Putting in an alternative is a good idea. Commissioner Kirchoff stated the building code must have something regarding this already. Commissioner Gamache explained the applicant would still have to meet building codes in order to get a building permit. Chairperson Daninger stated the number is a minimum and he wondered if it could be increased if needed. Commissioner Jasper stated he disagreed because what the section does as he reads it, you have to have a flat buildable pad so far above the high water marks so you could have people who are building on a slope that goes under the high water mark. Commissioner Greenwald stated they have Ordinances that could eliminate the chance to build the house. A resident stated in order to build; you need to be three feet over the high water mark. Mr. Bednarz stated there are other building department requirements in terms of where the lowest floor can be placed in relation to the water level. What the ordinance amendment is dealing with the amount of area that would ned to be cleared or raised to reach a finished grade that meets the minimum buildability requirements. Commissioner Jasper asked if the original purpose of this ordinance to have an area outside of the footprint of the house that is graded level to the house. Commissioner Gamache asked if there is a minimum in the building code for graded level around the , house. Mr. Bednarz stated the building code does provide a maximum slope away from J the foundations. Commissioner Vatne stated the purpose of this is to determine whether this can be a platable 2'li acre or above lot within the covenants of Andover so it is establishing a minimum buildable area. Commissioner Kirchoff stated they do address in this ordinance under 9.06, lots, they address the high water level for the lowest floor. Commissioner Jasper stated the six-foot above the seasonal high water mark would not go beyond the footprint of the house with the change that is being suggested. Mr. Bednarz stated this was correct; it is the finished grade or the top layer of the lot. Motion by Greenwald, seconded by Casey, to open the public hearing at 9:40 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. Mr. Franklin Peach stated he is trying to build on 15ih A venue without a variance so he. does not need to take down trees. The original ordinance was for people who want to install a pool and his whole point is ifhe wants to install a pool, he will clear the trees then but right now he wants to keep his land the way it is. He stated that the building codes are still there with the water table and he would really appreciate the Commissions consideration in this matter. Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 5 Commissioner Jasper asked what the footprint of the building would be and the size of / the buildable area he would like to clear. Mr. Peach stated it would probably be over 5000 square feet including everything. He explained with his plans, he will go over this requirement but he stated he was just trying to keep the land as natural as possible. Motion by Greenwald, seconded by Kirchoff, to close the public hearing at 9:43 p.m. Motion carried on a 7-ayes, O-nays, O-absent vote. The Commission recessed at 9:45 p.m. The Commission reconvened at 9:50 p.m. Commissioner Vatne asked for clarification, the 3600-foot pad as proposed so they are talking about physically building a pad, previously the 22500 was the pad, physically was there a 22,500 pad built because he assumed it was buildable area as opposed to a pad. Mr. Bednarz stated it depended on the topography of the lot. If the land is high enough, a person could draw a box anywhere on the 2-Y2 acres and they would be fine. They may only need to clear enough area for the house if the area is high enough. Commissioner Jasper stated he still thought some area in access of buildable size is a good idea if the building standards and building code encompass an area has to be twenty " feet from the building, and then this ordinance is irrelevant and not necessary because it I does not serve a purpose. His read of the ordinance is it serves a purpose beyond that which is to allow for an area outside of the building that is flat and uniform and presentable. He stated that while he agreed the 22,500 is antiquated and unnecessary, something in excess of the size of the building, depending on the size of the building is necessary. Commissioner Gamache stated he originally brought that up and with further discussion, he has found that it is not possible in some instances because they are also talking about plats, where they do not know what the size of the house will be so they need to put a minimum number in there. Commissioner Jasper stated he disagreed with that because they can say 3600 or twice the size of the building and ifthey have a 3600 size footprint, they would put a building up, if you have a 5000 square foot, then you know you can build a 2500 square foot building. He stated that when they plat it and decide on the size of the building during the time of the platting, the will be deciding what can be built on the land later. Commissioner Kirchoff stated he trusted what staff recommended because they do this every day and they obviously chose that number for some reason, knowing that if it were going to be a larger home, it would be a larger lot and they would not give a permit for it. Commissioner Jasper asked what the purpose of the 3600 if they do not need that much. Mr. Bednarz stated the purpose is to ensure that the lot is buildable and that the pad is large enough to fit the majority of homes that are being constructed in the City. He stated Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 6 there is an important point that they all need to agree upon and that is they do not know / the size of the house when they are looking at a plat, that comes later at the time of the building permit. At the time that the plat is proposed, they have a piece of property and a developer who wants to split the lot up into smaller lots and the Cities primary concern is that each of those lots is going to be able to support a house. He stated this ordinance requirement sets up the minimum requirement criteria for what a buildable lot is. He stated that has to be separated from the size of the future structure because at that point, they do not know what size that structure will be. He explained the size of the pad, can limit the structure unless they have more grading done in the future. Commissioner Jasper stated since he has been on the Commission they have had this issue before them twice before and neither time has been with a plat. Chairperson Daninger stated he has dealt with this issue during a plat and it will come up again. Commissioner Vatne stated he sees this as timing, at an early stage for the plats, there is something necessary to say building lot or not, later through the building code, a definition will take place. Commissioner Greenwald stated a person could make the lot buildable and that is what the ordinance is for. He thought 3600 square feet is adequate. Commissioner Gamache stated they have to be very careful that if they state it a certain way, they will not be contradicting other codes. What they are trying to do is set a minimum. Mr. Bednarz stated the purpose of this ordinance is to set a minimum requirement to deem the lot buildable. Motion by Kirchoff, seconded by Casey, to recommend to the City Council approving the changes as presented by staff and to reduce the size of the required buildable area for rural properties to be a minimum of 3600 square feet. Commissioner Jasper stated he agreed that the 22500 should be decreased but he disagreed with the way it is being done by the Commission. Commissioner Vatne stated the one other element is for him to understand what they are doing with this ordinance and how it ties into at a later phase a building permit is issued to comply with building codes, he would need to see the process side by side and how they interrelate. He stated he does not understand how the process works. Commissioner Greenwald stated there is no precedence that they worked under to get the 3600 square feet and there was not any other suburban evidence so he agreed with Commissioner Vatne and suggested that they needed to look at the process before they would pass this on to make sure the are comfortable with the changes. \ Motion carried on a 4-ayes, 3-nays (Greenwald, Jasper, V atne) O-absent vote. Regular Andover Planning and Zoning Commission Meeting Minutes - July 8, 2003 Page 7 / Mr. Bednarz stated that this item would be before the Council at the July 15,2003 City Council meeting. Commissioner Greenwald stated Mr. Bednarz may want to give the City Council an example of a larger house plan, what would the requirements be as a minimum. , ~NDbVE~ @ 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 Administrat~ Will Neumeister, Communit Development Director W&^-- FROM: Courtney Bednarz, City Plann~ SUBJECT: Consider Variance to Ordinance 10 Section 9.06 Buildability/75 157th Avenue NW - Planning DATE: July 15,2003 INTRODUCTION The applicant is seeking a variance to the 150 foot wide by 150 foot deep dimensions of the buildable area required for rural lots to allow a home to be constructed on an existing vacant lot. If the ordinance amendment to allow custom grading of rural lots is approved this variance will not need to be considered. DISCUSSION J The attached survey indicates the proposed location of a new house. The survey also shows the area that would need to be filled to meet the 150 x 150 foot buildable area requirement. The applicant is proposing to custom grade only a portion ofthe lot to allow a walkout style home to be located on the existing slope of the property and an additional twenty feet around the perimeter of the foundation. This would prevent excessive fill and grading which would cause the loss of many ofthe existing mature trees on the property. The variance would be to reduce the size of the buildable area to allow custom grading of the lot. Photographs are also included in the attachments. Background This lot was created with a lot split that was approved on January 2nd of2001. At the time the lot split was approved there was no information to describe the topography of the property. A condition of the approval required a survey to be prepared and evaluated by the Building Official to verify buildability. The survey has been prepared and the issue of excessive grading necessary to meet the ordinance requirements has been raised as a result. Similar Variances In 2000, the City approved a variance to this requirement to allow the buildable area for a lot to be reduced by 34% or 7,842 square feet due to 'practical difficulties' in achieving the required 22,500 square feet. More typically this type of variance is approved for lots that are able to meet the 22,500 square feet, but do not meet the perfect 150 foot wide by 150 foot deep buildable area box. Hardship Presented by Applicant In this situation the future owners of the home would prefer to maintain the natural character of the lot rather than have a large area cleared and flattened. The size of the required buildable area would change the character of the property such that it would effectively defeat the purpose of living in a rural area. The opportunity will exist in the future to clear an area for a pool or garage if the owner or a future owner would wish to construct one. The findings for granting the variance that have been provided by the applicant include: 1. Strict application of the ordinance would require excessive grading due to the topography of the property. 2. This would result in a loss of many mature trees and cause the lot to be undesirable. 3. Similar variances have been approved in the past with the topography of the property being used to justify approval of a variance. 4. The City has identified the merits of allowing custom grading on rural lots to prevent this situation. 5. Delaying construction of the proposed house to follow an ordinance amendment process would cause undue hardship to the applicant. Planning Commission Recommendation The Planning Commission unanimously recommended denial of the proposed variance. However, the Commission agreed that the property should not be forced to be altered dramatically to achieve compliance with the ordinance and recommended that the ordinance be changed so that the variance would not be necessary. Staff Recommendation Staff has recommended that Ordinance 10, Section 9.06 be amended to allow custom grading of rural lots. If this amendment is approved by the Council, the variance will not be necessary. If the ordinance amendment is not approved staff would recommend approval of the variance provided that a minimum of 3,600 square feet of contiguous buildable area is provided. ACTION REOUESTED The Council is asked to take the appropriate action based on the outcome of the ordinance amendment concerning custom grading of rural lots. Attachments Resolution Location Map Property Survey Photographs Planning Commission Minutes 7/ir'r>U o yearz Cc: Bob Peach 158 0 University Avenue NW Tristar Homes LLC 9534 Woodlawn Street North, Champlin, MN 55316 -2- CITY OF ANDOVER COUNTY OF ANOKA / STATE OF MINNESOTA RES. NO. R A RESOLUTION APPROVING THE VARIANCE REQUEST FOR TRIST AR HOMES LLC TO WAIVE THE 150 FOOT WIDE BY 150 FOOT DEEP BUILDABLE AREA REQUIRMENT OF ORDINANCE 10, SECTION 9.06 AND TO REQUIRE ONLY THAT AREA NEEDED FOR A FOUNDATION OF A NEW HOUSE TO BE BUILDABLE AS DEFINED BY ORDINANCE 10 ON PROPERTY LOCATED AT 75 157TH AVENUE NW LEGALLY DESCRIBED AS: That part of the Southeast Quarter of the Southeast Quarter of Section 13, Township 32, Range 24, Anoka County, Minnesota, lying east of the west 674.60 feet thereof, lying south of the north 359.53 feet thereof, lying west ofthe east 332.88 feet thereof, and lying northerly of the centerline of 15ih Avenue N.W., as described in Document No. 651632. WHEREAS, Tristar Homes LLC has petitioned to vary from the 150 foot wide by ISO foot deep buildable area requirement of Ordinance 10, Section 9.06, and; WHEREAS, the City Council finds that the special circumstance for the subject property are as follows: 1. Strict application of the ordinance would require excessive grading due to the topography of the property. j 2. This would result in a loss of many mature trees and cause the lot to be undesirable. 3. Similar variances have been approved in the past with the topography of the property being used to justify approval of a variance. 4. The City has identified the merits of allowing custom grading on rural lots to prevent this situation. 5. Delaying construction of the proposed house to follow an ordinance amendment process would cause undue hardship to the applicant. WHEREAS, the City Council finds that the variance will not be detrimental to the health, safety or welfare of surrounding properties, and; NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover approves the proposed variance request to: 1. Waive the 150 foot wide by ISO foot deep buildabiIity requirement of Ordinance 10, Section 9.06. 2. Require a minimum 00,600 contiguous square feet of the property to be buildable as defined by Ordinance 10 and to be confirmed by the Building Official. Adopted by the City Council of the City of Andover on this _ day of ,2003. CITY OF ANDOVER ATTEST: Michael R. Gamache, Mayor Victoria V olk, City Clerk -3- Variance to Ordinance 10 Section 9.06 75 157th Avenue NW , L-i~ ~ ~ ~ I \ ~ 1- /....-~....... ~ ~~ r--=w p-c ~ ~ Ii V / / ~ A~ -1- ,-- ,- r-- I- I- t-- jj-- 1- - -rTH~- 1- = rfTBEt= = - ::l'\ 1- '} I I I I II ~ ~~J "r X ~ / /~ I . W~E Project Location Map Andover"Planning -4- -, 589"33'31-E 899.92 900.97 300,00 _ - - - - - - - - -- -- --- -- --974.60--- - -- - - - -- - - - - -- - - --- - - - - -- -- I ------------------------~~OO------------------------ ............ )(901.32 '- I A I I o Ol I lJs899.92 )X 900.94 / / , / ..,.,.90Y ....... (X900.82 _ _ _ - ---- I // ~ __..-><901.99 - - ....- ....- ....- ......90".J/ ....- X 903.92 ....- 900.74 3:: . 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II!~'.'~' ~'::"";"'.- SOLlm wesf Co '(Y'\ E.,\ 01'\ 157 -th , / Fror\t ot lot (elf; vewG\Y) I tJ 7Th " "..\" -',,-' . .. ~.- . -;;,', , ',- _ "ir-; ,Ai%{~~t~ " : ... ., - t~~i~~~; ~_~ 'I ".._ ._ ....P'..'l.....~. \. ._' . .4 .'..' I. .1. -' . -, .' , . ""'.';, ,0... ..., _... ..., T .. - -'. .., ~. ~..r,._. . . ,...~~.,~?;~-;:.'r;;;y:;'i::}.: '"'~:.-:}.;i{~.'" -G- I Fran X \.1 n t'co-eh 2b03 \ I \1 DLlS e, P,\\\-T- P ~ \AS 20 -tee, t c\eosed r I ~Dl.A.me.C\.."S T wood'S "- -7~ ..:l. c,S;.5 1="v (tv'\ Y, \ \' Yl 7eC\~ zoo3 , I Sau..-n'\ woOD:::' West- WOODS , / -<f'- 3 of 5 tTCtI"lJZ.,\\h ?e.oL~ 2003 , / il/OODS J /VOr-J-h - /Vtrfh vve:sf /ytJoOS " , -'9- -'-/ of .5 - - -. - rranA/m Pe~ch o.tJD3 , / '....... .. "-'." ~.~._.~'.i_: .,~.. '". ~~. ;." : ~~.~ i".:. ~;~.t ,;'.: .-.~-~ ..- "i .'..... ;.,-:", ~.. '~.:,-.:"".",:.: 'J._ .' ..- N~rfhLLlS f tfDODS -Ic- 5 of 5 Regular Andover Planning and Zoning Commission Meeting Minutes-June 24,2003 Page 3 , . VARIANCE (03-06) TO VAR YFROM ORDINANCE 10, SECTION 9.06 / BUlLDABILITY TO ALLOW A HOME TO BE CONSTRUCTED AT 75157TH A VENUE NW. Mr. Bednarz noted the applicant is seeking a variance to the 150 foot wide by 150 foot deep dimensions of the buildable area required for rural lots to allow a home to be constructed on an existing vacant lot. Mr. Bednarz showed a survey ofthe property to the Commission. He explained the survey show the area that would need to be filled to meet the 150 x 150 foot buildable area requirement. The applicant is proposing to custom grade only a portion of the lot to allow a walkout style home to be located on the existing slope of the property. This would prevent excessive fill and grading which would cause the loss of many of the existing mature trees on the property. The variance would be to reduce the size of the buildable area to allow custom grading of the lot. Mr. Bednarz discussed the information with the Commission. Mr. Bednarz explained in this situation, the future owners of the home would prefer to maintain the natural character of the lot rather than have a large area cleared and flattened. The size of the required buildable area would change the character of the property such that it would effectively defeat the purpose of living in a rural area. The / opportunity will exist in the future to clear an area for a pool or garage if the owner or a future owner would wish to construct one. Mr. Bednarz explained the hardship presented by the applicant. Commissioner Kirchoff asked on the survey if the white area was the area not to be filled. Mr. Bednarz stated that was true. Commissioner Gamache stated where they build the house, they will need to bring in some fill anyway but they are trying to get away from. filling the entire 150 x 150. Mr. Bednarz stated that was correct and the issue is how much of the lot will need to be graded. Commissioner Kirchoff stated at the last meeting they had discussion regarding the 150 x 150 and he asked if part of the discussion regarding the septic system. Mr. Bednarz explained there were two separate requirements for rural lots; the first is the 150 x 150 box, which is exclusively for the house and garage. There is a separate requirement of ten thousand square feet for the drain fields, which would not be affected by this proposal. Commissioner Jasper asked if the lot split was final because in the staff report, it states the finalization is dependent on the lot split. The applicant stated the lot split was [mal and recorded with the County. Commissioner Kirchoff stated the lot is buildable but trees would have to be taken down. This item is to try to get away from taking the trees down. -11- Regular Andover Planning and Zoning Commission Meeting Minutes -June 24, 2003 Page 4 Chairperson Daninger explained he is interested in what the City Council decides regarding this because he does not want to see trees bulldozed down but unfortunately he is guided by the current ordinance in his decision making. Commissioner Kirchoff stated he hated to recommend a variance for he can not see a true hardship. He would rather wait and see what the City Council decides on the ordinance amendment. Mr. Peach stated they were currently set back six weeks; they were originally set to build four weeks ago. He stated time for them is of the essence for them because his wife is pregnant with their fourth child and they do not have the room in their current home. Chairperson Daninger asked if the builder told him how long it would take to build the house from start to finish. Mr. Peach stated the builder told him it would take 120 days. Chairperson Daninger stated they need to move this item forward and make a decision on it. Mr. Dan Munt, Tri-Star Homes, stated in this particular area they have granted variances to save trees so it has already been done for this exact purpose and would otherwise change the entire feel of the lot. There has already been a precedent set because there have already been variances granted to other property owners. He would ask that because interest rates are low and there is a hardship to the owners and taking the trees out is also a hardship. Chairperson Daninger stated he agreed they should not delay their vote. Chairperson Daninger asked Mr. Bednarz if there were other variances granted that compared to this application. Mr. Bednarz explained in looking at the history, more typically, these types of variances have been approved to the shape of the box and not so much the total area of the 22,500 square feet. In at least one case however, a variance was granted to reduce the size of the buildable area even though it could have been achieved. Commissioner Jasper asked if the variance were granted, what would be the footing of the area after grading. Mr. Bednarz stated it could be determined or recommended by the Commission, the homeowner's request to clear only the area to build the home. Mr. Munt stated he has worked with Mr. Dave Almgren and he has carefully looked at and suggested what the building pad should be and they have agreed this is something they could work with. Basically it is the whole print plus an additional twenty feet outside of the parameter. He stated the area that is already high is where the drain field will go. Mr. Peach stated it would be 60 feet by 60 feet or 3,600 square feet. / -{"1-- Regular Andover Planning and Zoning Commission Meeting Minutes - June 24, 2003 Page 5 , Chairperson Daninger explained if the recommendation does move forward from the City Council, this would not be a variance. He stated he has to follow the ordinance and he cannot approve it based upon the ordinance because he cannot see a hardship. Commissioner Gamache stated he felt the same way and if there is a precedent out there he cannot say whether or not it is right or wrong and he stated he did not see a hardship involved. Commissioner Jasper stated he agreed and that this is a change that is eighty-five percent from the existing ordinance and the only hardship is cutting down trees. Motion by Gamache, seconded by Jasper, to not grant the variance due to lack of hardship. Motion carried on as-ayes, O-nays, 2-absent vote. Mr. Bednarz stated that this item would be before the Council at the July 1, 2003 City Council meeting. p IC HEARING: ORDINANCE AMENDMENT (03-08) TO CONSIDER AME MENT TO ORDINANCE 8, SECTION 4.05 TO ALLOW RIGHT-OF-WA Y TO BE 'D IN CALCULATING LOT AREA FOR DETERMINING THE ALLOWAB SQUAREFOOTAGE OF ACCESSORY STRUCTURES. Mr. Bednarz explain that the City Council has directed staff to investigate the possibility of allowing n t-of-way to be used in calculating lot area for determining the allowable square footage 0 cessory structures. Mr. Bednarz explained the Andover Revie Committee discussed these issues on June 10,2003 and voted unanimously to recommen that right-of-way not be counted towards the lot area. Ifright-of-way were to be included, 1 's thought that many Andover residents with parcels close to five acres will apply to nstruct large pole barns. Another option the city has is to amend the ordinance to reduce ill otaI square feet allowed for accessory structures or limit this provision to agricultural use other communities do. The current ordinance allows almost unlimited square footage 0 ccessory structures for properties with more than five acres. This could" be changed to "ten res or more". Mr. Bednarz also stated that a defInition of lot lines which applies to all of zOlling ordinance, excludes right-of-way from lot area calculation. Amending the acc ory structure section of the ordinance to allow right-of-way to be used for determining e size of garage that can be built would conflict with the ordinance wide definition. / -/3- ~NDbVE~ @ 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 Administrato~ Will Neumeister, Communit Development Director t(/L FROM: D. Tyler Mckay, Associate Planne~ SUBJECT: Consider Special Use PermitJRetail Service and Sales on Industrial Property/13420 Hanson Blvd. -- Planning DATE: July 15, 2003 INTRODUCTION The applicant is requesting approval of a family martial arts studio at 13420 Hanson Blvd. Premier Karate intends to provide martial arts instruction to students ages 4 and up. No alterations will be made to the exterior appearance or dimensions of the building. Normal hours of operation will be from 4 pm to 10 pm Monday through Friday, and 10 am to 2 pm on Saturdays and/or Sundays for seminars or workshops. The maximum size of classes will be 24 ! students and the maximum number of sessions per day would be 6. DISCUSSION Applicable Ordinances Ordinance 8 section 5.03 B (attached) regulates Special Use Permits. Comparison of Proposal to Applicable Ordinances This use will not be detrimental to the health, safety, morals, or general welfare ofthe community. Nor will it cause serious traffic congestion or hazards, nor will it seriously depreciate surrounding property values, and it is in harmony with the general purpose and intent of the Special Use Permit Ordinance. According to Ordinance 8.08 Parking requirements, retail store and service establishments require one (1) off-street parking space for each two hundred (200) square feet of floor area. These are the same requirements of the previous use, a landscaping business. The total square feet are: 810 square feet in the office section 1140 square feet in the main training floor 620 square feet in the storage area This use occupies 2570 total square feet of floor area and thus requires 12 parking spaces. Although the number of students can be as high as 24 per session, because the primary business / hours of Premier Karate Inc. will be from 4 pm to 10 pm Monday through Friday, and 10 am to 2 pm on Saturdays, additional parking can be shared with the other existing tenants of the complex who's hours of operation generally end at 5 pm Monday through Friday and are limited on the weekends. Further, most of the students are under the age of 16 and this establishment also has a large number of families who are enrolled together for classes. This indicates a large ratio of students will not drive themselves. They expect to have 2 employees to start with an eventual total of 4. There are a total of32 parking spaces on this property. Additional Information The applicant has submitted a brief letter summarizing the details of the proposed business. Planning and Zoning Recommendation The Planning Commission unanimously recommended to the City Council approval of the Special Use Permit. ACTION REQUESTED The Mayor and City Council are asked to recommend approval of the Special Use Permit. , mllY submitted, , ..~ D. Tyler Mckay Cc: Patrick O'Neill 14330 Yucca St. NW. Andover, MN 55304 Attachments Resolution Location Map Area Diagram Letter from Applicant Photo -z- CITY OF ANDOVER COUNTY OF ANOKA J STATE OF MINNESOTA RES. NO. R A RESOLUTION APPROVING THE SPECIAL USE PERMIT REQUEST OF PREMIER KARATE A FAMILY MARTIAL ARTS STUDIO FOR PROPERTY LOCATED AT 13420 HANSON BLVD. NW. WHEREAS, Premier Karate has requested a Special Use Permit for a family martial arts studio for property located at 13420 Hanson Blvd. NW, and; WHEREAS, the Planning and Zoning Commission has reviewed the request and has determined that said request does meet the criteria of Ordinance 8 section 5.03 B, and; WHEREAS, the Planning and Zoning Commission finds the request would not have a detrimental effect upon the health, safety, and general welfare ofthe City of Andover, and; WHEREAS, the Planning and Zoning Commission recommended approval of the Special Use Permit request; NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Andover hereby , agrees with the recommendation of the Planning and Zoning Commission and approves the J Special Use Permit for a family martial arts studio on said property. . Adopted by the City Council of the City of Andover on this_day of ,2003. CITY OF ANDOVER ATTEST: Michael R. Gamache, Mayor Victoria V olk, City Clerk -:3- June 3, 2003 / City of Andover Attn: Planning Department 1685 Crosstown Blvd. Andover, MN 55304 RE: Special Use Permit Application To whom it may concern, Premier Karate Inc. hereby applies for a special use permit to operate a family martial arts studio (Retail Service) at 13420 Hanson Blvd., which is currently zoned industrial. Premier Karate intends to provide martial arts instruction to students ages 4 and up in a family friendly atmosphere. Students participating in Premier Karate Inc. programs will improve their self-confidence, physical fitness and learn effective self-defense skills. Premier Karate Inc. includes a strong character skills program focusing on courtesy, integrity, perseverance, self control, indomitable spirit and respect in its programs. A detailed floor plan of the complex located at (Lot 31, Block 1, Echo Wood Addition, PIN# 343224440052) is enclosed. Premier Karate Inc. intends to lease only the portion of the complex specified as 13420 Hanson Blvd., which includes area 108,109,110,112, , and 203 as detailed on the attached floor plans. / Premier Karate Inc. will not make alterations to the exterior appearance or dimensions of the building. The unit is divided into three areas (office, shop and storage). These three areas will be used as follows: Office: The existing office space is approximately 810 ft2 and is labeled (Area 108, 109 and 110) on the attached floor plan. Premier Karate Inc. will use the existing office space for office area, parental viewing area, reception area and martial arts equipment sales to its members. Premier Karate Inc. will apply for any appropriate building permits to add a small office within the existing office area, add a changing booth, and one or more viewing windows to allow parents to view the main training floor (Area 112) from the office area (Area 108). Also note in the detailed floor plan that Premier Karate Inc. will have access to the women's restroom (Area 110) and men's restroom (Area 1 I 1) Shop (Warehouse): The existing shop space is approximately 1140 ft2 and is labeled (Area 112) on the attached floor plan. Premier Karate Inc. will use the shop space as its main training floor. Premier Karate Inc. will apply for any appropriate building permits to add additional lighting and ceiling fans in the shop area. I Page 1 of2 -4- , Storage (Mezzanine): The existing mezzanine space is approximately 620 ft2 and is labeled (Area 203) on the attached floor plan. Premier Karate Inc. will use the storage space for storage, workshop, stretching area and/or semi-private lesson area. Premier Karate Inc. normal hours of operation will be 4 pm to 10 pm Monday through Friday, and 10 am to 2 pm on Saturdays. Occasionally, Premier Karate Inc. will be open from 9 am to 5 pm on Saturday and/or Sundays for seminars or workshops. The existing tenants of the complex are listed below including their hours of operation: . Hanson Builders - 6 am to 4:30 pm (M-F) . Minnesota Water Treatment - 9 am to 5 pm (M-F) . Julie Bolt State Farm Insurance - 9 am to 5 pm (M-F) . Jerry's Plumbing - 8 am to 5 pm (M-F) . Frank's Audio and Video Service - 10 am to 7 pm (M-F) and 10 am to 1 pm (Sat. ) Premier Karate will offer for sale martial arts training equipment such as uniforms, sparring gear, and other martial arts training equipment, accessories and related items to its members. If you have questions about this special use permit application please contact me at the , number below. / Sincerely, fJ;;- o')Cd Patrick O'Neill President Premier Karate Inc. 14330 Yucca St. NW Andover, MN 55304 763-576-1890 or 612-987-9890 Attachments: Floor plan (2) Special Use Permit Application , I Page 2 of2 -s- ~~ I .!!1 ..... -0 Cl ,,,OJ C c ;l '" tE . ~ >. ~;j '" ~ ~'" 2: ::J '" 05 CD .~ ~ c: 00 ..... a.~ - .... 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LJ::j I 5 I . ~l I I ! 14W X i 2H~. I "'\~, .;l", OVE.RHEAD DO, ,..-:: , ! U14S) \ ) I I . I 1 I' I i Ii; It..- . I ! I - ! ! i ; j i ~ I I I ; , ! ____I _____________1 ~------------ , - < c....; E: r UP < 5: SHnp I\RE" iOP AREA . SHOP AP~,., ~ ~ ' .. 9 '~.,--; f114i f107i ~ i1 1?i ~ L-. VJ L-':J <.Z X r" 3;:.'_1" ,c,., 3' -." ...... ' - , --1' - ... I \. 1 I i I , \ ' ~- =J I_~ - 2 6 s.!".!' WALt ~ ~ ~ ~ ~ ~ , ~ W-~~-~ -I:: I '-" ~\ i 8 ; ~/ n'P1CA~~ OFFICE AREA OF-ICE ,- 0;:,;("" .,r-,' t hK 'oJ,...........,""'l.r.......r ~ .. ~ ,lOB; ". ~ ~ - ~ i I ,,-r" / ""."./ / I'iIJ hi ;' I I I ! \ 11/""?" . I ~ I ~ I~ I , ,I I . 6' X 16' 6' X j c' I I I I iCRETE SLAS \'! I I C<h\iCRETE S!.,A,: ;:->: 1 J4'.' n;;J; 1 I I I \ SLOPE 1/4" PEr . - - r~.. t I I 1 I I ~ ~ 'OOT M~). \ \ I -7- \' i \ 'I' FOOl M.~^. I ,I I , , ! 1 I I I l".j...... ......, 29'-10 1/2" 29'-101/2" , i I i -ffi ~1Lo..R r ~"'L" _t. l. l '. . WA 12H . 14W X 12:- .HEAD Dv"OR _ I OVERHEAD [) J76) I (n 2B) I (1HS) I I t , I 'Z' FURRh.'tG STRIPS \','fi1j ! f MJNlMUM R 1 0 EXTRlJocb I I I POL YSTYRENE !NSt'LAT~N I I WI 5/3" GYP. BOARD 0 .R i I I I I I I j I I , ________.J -.....----------.... WALL EXTENDS TO ROOF DECK ABOVE. CUT GYP. 80AR!} TO FIT DECK FLtJrtS A"'lDFIRE CAULK JOINT OF GYP BOARD AND \ STEEL ROOF !)fCl<. TYPIC..!.l AT ALL SUCH lOCA nONS GUARDRAIl - SEE 2, 2 GUARDRAIL - SEE 2/2 GUA: ;0 '-", ~ ..n 22'-2~ 22'-2" j 1202.1 12031 ! ! ! STORAGE STORAGE I ~ 620.3 Sf 620.3 SF ~ 1 i'- - . ..- N 'Z' FUF M il'.'lMl POLYS"'! 29'-10 1/2" ?- , - - - I " , --' .' . ,..'.".1.... '",,' .u~ '-', , ,.,. i ' ... 11 I ,I l _I , i (. , , , . i \ , .r 1, 'I' i , - ' _"0 ,! ,.... ., ., . .~ . .. ")"~ I ." i , : ,p' ' ' '-" :'. . ,i . ..:0 ! ' ; , . . ' " - , , cI I"~ : i ' , , ' I ." " , i . 1 i ",' , I'" ! , ' ; , , ., ," t \ '- . , 1_" \ ~.....--.~ ' \'T ...". I ( -." f;.~ , ..'.,;~:;,.(,:.1 c. .....:.','..--:.. _ __ -1-, - .----- .... -.. .. ~ ~ C I T Y o F (?!J NDOVE \ 1685 CROSSTOWN BOULEVARD N.W.. ANDOVER, MINNESOTA 55304. (763) 755-5100 ; FAX (763) 755-8923 . WWW.CLANDOVER.MN.US TO: Mayor and Council Members FROM: John Erar, City Administrator SUBJECT: Schedule Council Workshop - Miscellaneous Items DATE: July 29, 2003 INTRODUCTION Council is requested to schedule a Council workshop on Tuesday, July 29,2003 at 7:00 p.m. to discuss miscellaneous City business items. This date falls on the last Tuesday of the month consistent with Council policy. DISCUSSION The proposed agenda for the workshop is as follows: / 1. Private VS. Public Installation of City Infrastructure 2. Fun Fest Organizational Matters 3. 2020 MUSA Staging Plan - 2003/04 Council Goal 4. Community Center Project Update 5. Consider/Schedule Joint Council Meeting/County Transportation Policies Other items may be added upon request. ACTION REQUIRED Schedule Council Workshop for 7:00 pm on July 29, 2003. C I T Y o F @ 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 CC: John Erar, City Administratotv David D. Berkowitz, City Engineer:DD.l> FROM: Todd Haas, Asst. City Engineer SUBJECT: Acknowledge DNR Grant Award/03-812003 Outdoor Recreation Grant Application Round - Engineering DATE: July 15, 2003 INTRODUCTION This item is in regard to acknowledging the DNR Grant Award for construction of a new trail that would connect Hanson Boulevard NW to Crosstown Boulevard NW along Coon Creek. DISCUSSION Last January 31st, the City Council authorized applying for a Local Trail Connections Grant for this segment (See Exhibit A). Attached is the letter from the DNR indicating that award of the grant in the amount of $100,000. The estimated cost of the trail is about $225,000. This project is now J included in the 2004 CIP as a potential project (see attached trail projected fund balance). In discussing the award of this project with the DNR, they have indicated that there is a possibility that the grant award could be used (or a portion of) to construct the trails from the Prairie Road and Bunker Lake Boulevard intersection to the County trail system within Bunker Hills Park (See Exhibit B), with the understanding that City staff would work with County officials to help fund the installation of a new signal and share in the cost of connecting the trail systems. Ifthe City Council is interested in pursuing this, a motion should be made so that this can be explored with the DNR. BUDGET IMP ACT At this point, the City share would be funded from the trail fund, which is currently showing a positive fund balance to construct the trail west of Hanson Boulevard. Funding of the Bunker Lake Boulevard trail at Prairie Road could be funded by a combination of State Aid, Anoka County funds, DNR grant funds and/or trail funds. Attached is the projected fund balance (Exhibit C). ACTION REQUIRED If the City Council is interested in shifting a portion of the DNR grant to the Bunker Lake Boulevard trail system, it will be necessary to make a motion to have City staff pursue this with the DNR. Otherwise, if the grant is to be utilized for the new system along Coon Creek west of Hanson Boulevard NW, it will be necessary to make a motion so City staff can begin work on the environmental review that is required and designate Todd Haas to authorize signing the required certifications. R"P"~Ull7~ T~ Minnesota Department of Natural Resources , 500 Lafayeue Road Sl. Paul. Minnesota 55155-40 - Todd Haas, Assistant City Engineer City of Andover 1685 Crosstown Boulevard NW Andover, Minnesota 55304 RE: 2003 Local Trail Connections Grants Coon Creek Conidor Trail Extension, Project #C0l6-03-3B Dear Mr. Haas: Thank you for submitting your project for funding through the Local Trail Connections Grant Program. For your information we received 37 trail grant applications for projects requesting over $2.3 million. As I understand it, your project is to develop a trail that would connect Hanson Boulevard to the Crosstown Boulevard along Coon Creek. I am writing to inform you that your project successfully passed the initial review by our staff. You have been awarded a grant in the amount of $100,000. This will be reimbursed to you on a matching basis. However, before we can proceed to contract, we will need to complete some additional paperwork. Enclosed is the Local Trail Connections Grant Program Documentation Checklist, which indicates what needs to be completed. The environmental review process involves several key review areas. It is necessary to complete and successfully fulfill all requirements of this review , before selection of your project has been finalized and a contract can be established. This review must be finished by / September 1, 2003 in order to assure that the funding will remain in place. Please feel free to contact our office if you have any questions about the process or timeline. The Documentation Checklist contains important information about contacts and addresses for each of the agencies involved in the review. Please remember that no receipts for reimbursement will be honored for your project that precede a mutually agreeable signed contractual agreement that specifies the terms and conditions of project reimbursement. In slightly different words, do not spend any money on this project that vou expect reimbursement for until you actually have a signed contract in front of you. Also be advised that this grant will expire on December 31,2004. Please notify us immediately if you are unable to complete the project before December 31, 2004. Feel free to call me at (651) 297-1718 if you have questions about this letter or the program in general. Congratulations for making it this far in the selection process, and good luck with your project. Sincerely, ---~~~.~~/ Tim Mitchell, Grants Specialist Trail Recreation Section Trails and Waterways Division Minnesota Department of Natural Resources enclosure cc: Tom Danger, Trail Recreation Supervisor Wayne Sames, Supervisor, DNR Outdoor Recreation Grant Program Dan Collins, Regional Manager Suzann Willhite, Area Supervisor \ -DNR Information: 651-296-6157 . 1-888-646-6367 . TrY: 651-296-5484 . 1-800-657-3929 - .~ .~.;'"_;t,..., ....;:~,:::..', -,:..: '__ r - ~. 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WWW_CI.ANDOVER.MN.US TO: Mayor and Council Membe FROM: John Erar, City Administrato .'\: SUBJECT: Supplemental Agenda Items for ~~5, 2003 Council Meeting DATE: July 15,2003 The City Council is requested to review the supplemental material for the following Agenda Items: Accept Additional Items under Consent Items Item 8a. Approve Reduction of Letter of Credit #484/Spec. Assessments/00-42/Aztec Estates - Finance Item 8b. Approve Reduction of Letter of Credit#03-25/Spec. Assessments/02-49/Woodland Estates 4th Addition - Finance Respectfully submitted, John F. Erar City Administrator , .... c~~ 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 Administrator ~ Jim Dickinson, Finance Director FROM: Lee Brezinka, Assistant Finance Director SUBJECT: Approve Reduction of Letter of Credit #484 / Special Assessments / Project #00- 42/ Aztec Estates DATE: July 15,2003 INTRODUCTION The City was requested by Harstad Hills, Inc. to reduce the letter of credit #484 for special assessments related to Aztec Estates, City Project #00-42. DISCUSSION The Finance Department has reviewed the request and concurs that the reduction of letter of credit for special assessments related to Harstad Hills, Inc. is appropriate. The reduction results in a $47,867 decrease to a new balance of$97,187. BUDGET IMPACT The budget is not impacted by this reduction of letter of credit. ACTION REOUIRED The Andover City Council is requested to approve the reduction of letter of credit #484 in favor of the City of Andover provided by 2151 Century Bank on behalf of Harstad Hills, Inc. Respectfully submitted, ~?5~ Lee Brezinka .. @ C I T Y o F 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 Ern<. City AdmiO"trnto~ Jim Dickinson, Finance Director FROM: Lee Brezinka, Assistant Finance Director SUBJECT: Approve Reduction of Letter of Credit #03-25 / Special Assessments / Project #02-49/ Woodland Estates 4th Addition DATE: July 15,2003 INTRODUCTION The City was requested by Woodland Development Corp. to reduce the letter of credit #03-25 for special assessments related to Woodland Estates 4th Addition, City Project #02-49. DISCUSSION The Finance Department has reviewed the request and concurs that the reduction of letter of credit for special assessments related to Woodland Development Corp. is appropriate. The reduction results in a $148,374.97 decrease to a new balance of$I,484,125.03. BUDGET IMP ACT The budget is not impacted by this reduction of letter of credit. ACTION REOUIRED The Andover City Council is requested to approve the reduction of letter of credit #03-25 in favor of the City of Andover provided by First National Bank of Elk River on behalf of Woodland Development Corp. Respectfully submitted, ~73~ Lee Brezinka 1::rf/14/dW.5 1.5:::>1::1 HNUKH CU HWY V~I ~ ~(::>~~d.5 NU.'/35 [,I1::ll -." .. . .,\ ';'. '.'J I ANOKA COUNTY .. HIGHWAY DEPARTMENT Vlkl~ BLVD. "7 I. '"1: 'DETOUR ROUTE .'.:.... -t .. a9J 7 i , ~ i llh' ~vt. e ".,.", "VI:. : () I . ANDOVER Ill.. O'lo In ~ II) U ...DQV[a '\oYO, ~ I . ~ .... I , ~ NOT~E OF ROAD CLOSUsg (J.... . ""~ ~. LOCATION: CITY OF ANDOVER .- i~ CSAH 7 (71"H AVE.) Dele " post-It" Fax NolE! 7671 'I REASON FOR CLOSURE: ROAD CONSTRUCTION SCI'IJ;DULE: JulY 14, ZOD3 Thru AUgUllt 29. ZDD3 T" CI of Andover FtD'" Jane Pemble I, (ACTUAL LENC'ni OF CL.QSURE DEPENDENT ON WEATHER) CoJDep.. CO. ACHD il AL TERNATEi ROUTE.: CSAH 118 (lndllatry Ave.) Pf1Ot1,J PlIO"'. 763-862-4231 , CSAH 9 {Round Lk. Blvd. I eR 58 (18bl An.) Fad 763-765-8923 FIP' 763.862-4201 CR l581185th Ave.) I . . ,- .- Ii JUL 14 2003 15: 00 763 862 4201 PAGE. 01 I I I I I TO: Mayor and City counCi~ V JUNE FROM: David Almgren . . RE: 2003 Monthlv Buildin Renort . BUILDING PERMITS .- PermitJPlan Tax Total Valuation 14 Residential 7 S.F. 3 Septic 4 Townh. $ 29,220.38 $ 1,039.00 $ 30,259.38 . $ 2,078,000.00 3 Additions $ 1,052.'\.2 $ 19.05 $ 1,071.17 $ 38,100.00 4 Garages $ 1,715.99 $ 31.25 $ 1,747.24 $ 62,492.00 4 Remodelinq/Finishino $ 261.25 $ 4.00 $ 265.25 $ 5,000.00 o Commercial Building $ - $ - $ - $ - o Pole Bldqs/Barns $ - $ - $ - $ - 3 Sheds I I $ 223.15 $ 3.55 $ 226.70 $ 7,096.00 11 Swimmino Pools $ 1,223.40 $ 27.88 $ 1,251.28 $ 55,762.00 o Chimney/Stove/Fireplace $ - $ - $ - $ - 6 Structural Chanoes I $ 141.00 $ 3.00 $ 144.00 $ 3,000.00 53 Porches/Decks/Gazebos $ 5,953.91 $ 89.74 $ 6,043.65 $ 179,080.00 1 Repair Fire Damaqe $ 1,212.34 $ 31.25 $ 1,243.59 $ 62,508.00 30 Re-Roof/Sidino I $ 1,500.00 $ 15.00 $ 1,515.00 $ - o Other I I $ - $ - $ - $ - o Commercial Plumbino $ - $ - $ - $ - o Commercial Heatinq I $ - $ - $ - $ - o Commercial Fire Sprinkler $ - $ - $ - $ - o Commercial Utilities $ - $ - $ - $ - o Commercial Grading $ - $ - $ - $' - T 129 SUBTOTAL $ 42,503.54 $ 1,263.72 $ 43,767.26 $ 2,491 ,038.00 PERMITS FEES COLLECTED 129 Buildino Permits $ 42,503.54 $ 1,263.72 $ 43,767.26 o Ao Buildino $ - $ - $ . - o Curb Cut $ - $ - $ - 2 Demolition $ 120.00 $ - $ 120.00 1 Footino $ 15.00 $ - $ 15.00 1 Renewal $ 34.63 $ - $ 34.63 o Movino $ - $ - $ - 28 Heatino $ 1,140.00 $ 14.00 $ 1,154.00 16 Gas Finlplaces $ 640.00 $ 7.00 $ 647.00 80 Plumbino $ 4,622.00 $ 40.00 $ 4,662.00 132 Pumpinq $ 1,470.00 $ - $ 1,470.00 4 Septic New $ 300.00 $ 2.00 $ 302.00 8 Septic Repair $ 410.00 $ 4.00 $ 414.00 11 Sewer Hook-Up $ 275.00 $ - $ 275.00 11 Water Meter $ 550.00 $ - $ 550.00 o Sewer Chanoe Over $ - $ - $ - o Water Chanoe Over $ - $ - $ - 11 Sac Retainaoe Fee $ 140.25 $ - $ 140.25 11 Sewer Admin. Fee $ 165.00 $ - $ 165.00 15 Certificate of Occupancy $ 60.00 $ - $ 60.00 13 License Verification Fee $ 65.00 $ - $ 65.00 1 Reinspection Fee $ 47.00 $ - $ 47.00 16 Contractor License $ 480.00 $ - $ 480.00 16 Rental License $ 1,200.00 $ - $ 1,200.00 o Health Authoritv $ - $ - $ - 506 TOTALS $ 54,237.42 $ 1,330.72 $ 55,568.14 Total Number of Homes YTD 2003 67 Total Number of Homes YTD 2002 1271 Total Valuation YTD - 2003 $14,375,719.12 ' Total Valuation YTD . 2002 $ 28,284,584.72 Total BUildin~ De~artment Revenue YTD- 2003 $ 283,798.82 ITotal Buildin De artment Revenue YTD- 2002 $ 462,844.66 O~\&\N{\l DATE Julv 15. 2003 ITEMS GIVEN TO THE CITY COUNCIL ~ The Connection ~ Presentation of 2002 Audit HLB Tautges Redpath ~ PLEASE ADDRESS THESE ITEMS AT THIS MEETING OR PUT THEM ON THE NEXT AGENDA. THANK YOU. G:\DA T A\STAFF\RHONDAAIAGENDA\CCLlST.DOC 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 general purpose financial statements of the City of Andover, Minnesota, as of and for the year ended December 31, 2002 and have issued our report thereon dated May 15,2003. 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 Legal Compliance Task Force 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 Guidefor 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. This report is intended solely for the information and use of the City of Andover, Minnesota's City counciland management and is not intended to be, and should not be, used by anyone other than these specified parties. May 15,2003 11 L-/J 7~ ~w(( c.f/. HLB TAUTGES REDPATH, LTD. Certified Public Accountants 4810 White Bear Parkway, White Bear Lake, Minnesota 55110, USA Telephone: 651 4267000 Fax: 651 4265004 HLB Tautges Redpath, Ltd. is a member of !I International. A world-wide organization of accounting firms and business advisers. . ~., 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 Auditinz Standards To the Honorable Mayor and Members of the City Council City of Andover, Minnesota We have audited the general purpose financial statements of the City of Andover, Minnesota as of and for the year ended December 31, 2002, and have issued our report thereon, dated May 15,2003. 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 general purpose 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 general purpose 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 general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal 4810 White Bear Parkway. White Bear Lake. Minnesota 55110, USA Telephone: 651 4267000 Fax: 651 4265004 HlB Tautges Redpath, ltd. is a member of !I International. A world-wide organization of accounting firms and business advisers. ; I . '-.. Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting Page 2 i i course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. However, we noted certain matters involving the internal controls and its operation that we have reported to the management of the City of Andover, Minnesota in a separate report dated May 15,2003. 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. May 15,2003 t{Ul <{~ ~ I.:M < HLB TAUTGES REDPATH, LTD. Certified Public Accountants ,.., LJ , ,.., I , LJ ,.., U ,.., .J CITY OF ANDOVER, MINNESOTA ,.., LJ MANAGEMENT REPORT ,.., December 31, 2002 : LJ ; , ,.., u r-, U ,.., LJ ,.., , LJ ,.., LJ n , LJ ,.., U ,.., U ,.., U ,.., U ,.., U ,.., I U n , U r"1 I LJ ,.., u Tautges Redpath, Ltd. ,.., Certified Public Accountants and Consultants LJ ,.., To the Honorable Mayor and LJ Members of the City Council ,.., City of Andover, Minnesota LJ ,.., We have completed the 2002 audit of the City of Andover and have issued our report u thereon. Our Independent Auditor's Report is included in the City's Comprehensive Annual ,.., Financial Report. This Financial Analysis and Management Considerations Report is LJ prepared to offer the City an independent review of: ,.., . Comparisons and trend analysis of financial results. LJ . Policies and procedures. ,.., Outside factors influencing the City such as changes in financial accounting and . LJ reporting standards. ,.., LJ Thank you for the opportunity to serve the City. We are available to discuss this report ,.., with you at your convenience. LJ May 15, 2003 rl LJ ~L(S ~~ tJdrAf LHi. n LJ HLB TAUTGES REDPATH, LTD. Certified Public Accountants ,.., U ,.., u ,.., LJ ,.., U ,.., u 4810 White Bear Parkway, White Bear Lake, Minnesota 55110, USA Telephone: 651 4267000 Fax: 651 4265004 ,.., HLB Tautges Redpath, Ltd. is a member of I!IIlnternational. A world-wide organization of accounting firms and business advisers U I ,..., J ,..., J City of Andover, ,..., Minnesota i I Financial Analysis and , L.J Management Considerations 'I Combined Financial Statements J Report Summary ,., I Several reports are issued in conjunction with the audit. A summary is as follows: u ,., , Report Name Elements of Report Overview I u , ! REQUIRED REPORTS i n ! U i Comprehensive Annual Financial . Financial statements . Unqualified ("clean") i n Report (CAFR) . Footnotes opinion on the Basic , . Supplemental information Financial Statements U Report on Compliance and Internal Results of testing . No compliance findings Control . Internal controls over . No reportable conditions ,..., financial reporting in internal control. , L.J . Compliance with laws, regulations, contracts and n grants I State Legal Compliance Report . Results of testing certain . No findings U provisions of Minnesota ,..., Statutes LJ DISCRETIONARY REPORTS ,., Management Report Intended to be a working tool for U City Council . Comparisons and trend 1 analysis . Outside factors influencing LJ the City, such as State funding ,..., . Policies and procedures , L.J ,., U ,., LJ ,., LJ n U - ,., I LJ n U n City of Andover, u Minnesota n Financial Analysis and u Management Considerations GASB 34 - The Reporting Model n u GASS 34 - The Reporting Model n In June, 1999, GASB issued Statement No. 34, Basic Financial Statements _ and u Management's Discussion and Analysis - for State and Local Governments. The statement n is the most comprehensive governmental accounting rule ever developed. The new standard u significantly changes the way state and local governments report their financial activity to the n public. In general, the new standards make government financial reporting more like the u private sector. n u The City of Andover is required to implement GASB 34 no later than the year ended n December 31,2003. The City elected to implement GASB 34, including the infrastructure- u related portion, during 2002. The implementation of GASB 34 required a major effort by the n u Finance Department. We commend City staff for this achievement. The most significant effects of implementing GASB 34 are as follows: n u n . Government-wide financial statements (Statements #1 and #2 of the Comprehensive u Annual Financial Report) are prepared using full accrual accounting for all of the n City's activities. u . The Basic Fund Financial Statements (Statements #3 through #9 and the Notes) n focus on major funds rather than fund types. u . Budgetary comparisons (Statement 10 and Statements 19 through 28) include both n original and amended budgets. u n u n u n - u n u n I LJ n ; I J City of Andover, I I n Minnesota I I Financial Analysis and ! u Management Considerations I n GASB 34 - The Reporting Model I J ! i , . Infrastructure assets (streets, trails and storm sewers) are included in the i n I ! u government-wide financial statements. Additionally, all capital assets (except for I streets and trails) are depreciated on the government-wide financial statements. The l ,..., I , City elected the modified approach for depreciating infrastructure assets (streets and u i I n trails only). \ , u . A Management's Discussion and Analysis (MD&A) is included in the financial ! I n statements. This provides an overview and analysis of the basic financial ! , U statements. n u n I u n L.J n I U ,..., I U n U n LJ n u n u n I U - n U n u n City of Andover, u Minnesota n Financial Analysis and u Management Considerations Government-Wide Financial Statements n u GOVERNMENT-WIDE FINANCIAL STATEMENTS n i The government-wide financial statements of the City of Andover are presented in u Statements 1 and 2 of the 2002 Comprehensive Annual Financial Report. The following n comments relate to the Statement of Net Assets (Statement 1) and the Statement of Activities u (Statement 2). n u Cash and Investments n Cash and investment balances of Minnesota cities are commonly restricted by statutory u requirements and long range financial planning objectives. The following schedule presents n cash and investment balances by fund type: u n u Cash and Investment Balances n December 31, Increase U Fund Type 2001 2002 (Decrease ) n General $3,420,044 $2,638,221 ($781,823) u Special Revenue 2,145,498 1,493,717 (651,781) Debt Service 6,245,282 1,655,338 (4,589,944) n Capital Projects 10,432,663 12,213,887 1,781,224 U Enterprise 2,565,358 7,553,256 4,987,898 Internal Service 158,345 168,757 10,412 n u $24,967,190 $25,723,176 $755,986 n u n u n u n - u n u n J i n i I LJ City of Andover, n Minnesota I Financial AnalysIs and u Management Considerations ,..., Government-Wide Financial Statements i I ! Ll n Governmental accounting standards require the reporting of investments at fair value I (i.e., market value). Therefore, investment income consists of interest, dividends and the U I change in market value of investments. ! ,..., , , ! U n Investment income of the City for 2002 was as follows: , U n , 2002 , U n Interest and dividends $927,622 Market value change 351,691 U Total $1,279,313 n I LJ n I L.J n , u ,., I U n U n U ,.., U n u n , U - n I U n u n I City of Andover, u I Minnesota n Financial Analysis and u Management Considerations Government-Wide Financial Statements ,.., u Propertv Taxes Receivable n A schedule of property tax activity for the past two years is as follows: u ,.., u 2001 2002 Delinquent taxes - January 1 $83,215 $77,502 n Current levy 4,548,876 5,065,043 ' U Total collectible 4,632,091 5,142,545 ,.., Collections 4,542,742 5,053,297 ' U Less adjustment to County (11,847) 4,575 n Delinquent taxes - December 31 $77,502 $93,823 u Total collections as a percent n of current levy 99.9% 99.8% u 'Net of MVHC ,.., u n As presented above, the City is experiencing a consistently solid collection rate for w property taxes. In addition to the $93,283 of delinquent taxes above, the City has $16,100 in n delinquent tax increments receivable. See later discussion of tax increments (page 10). u n The Minnesota Property Tax System is complex with the number of different classes of U property defined in State Statutes. However, the formulas are based on a simple equation, n which is as follows: u ,.., I , x I , = I I u Market Value Class Rate Tax Capacity n u n - u n u n I I LJ , I , n ; ; J I City of Andover, , l n Minnesota I Financial Analysis and U Management Considerations ,..., Government-Wide Financial Statements , J ; n Market value is the starting point in the property tax equation and in theory is J consistently applied to all properties. Class rate is the mechanism used to allocate property ! n taxes on a basis other than market value. , u n Property Tax Law Chanl!es for Taxes Pavable in 2002 I , U A summary of tax law changes for taxes payable 2002 is as follows: ! I n I , I u Class Rate Compression I I ;1 There are changes in virtually all class rates. Some of the major classifications include: , U n I U Residential Homestead 1st $500,000 1.00% 1st $500,000 1.00% n Remainder 1.25% Remainder 1.25% I U Residential Nonhomestead and 1st $500,000 1.00% 1st $500,000 1.00% Seasonal Remainder 1.25% Remainder 1.25% ,..., Residential Nonhomestead and All 1.50% All 1.50% U Unimproved Land 1 Apartments All 1.80% All 1.80% U Commercial 1st $ I 50,000 1.50% 1st $150,000 1.50% r"'l Remainder 2.00% Remainder 2.00% , U ,..., Referendum Levies J Agricultural land and cabins are exempt from referendum levies based on market value. n u New State Tax n The state will levy a tax on cabins, resorts, and commercial/industrial/utility (except L.J electric generation) property. n U - n u n U n City of Andover, u Minnesota n Financial Analysis and u Management Considerations Government-Wide Financial Statements ,.., w New Market Value Homestead Credits n A new credit is applied to residential homestead property. The credit is .40% ofthe u market value to a maximum of$304, reduced by $9 per $10,000 of market value over n $76,000. A $76,000 homestead receives the maximum credit of$304 and a $414,000 u homestead receives $0. " u A new credit is applied to agricultural homestead land. The credit is .20% of the n market value on the first $115,000 of market value, to a maximum of$230. u I"'l These credits proportionately reduce the tax for each taxing district, including the L.J county, based on each district's share of the total tax. That is different from the education n homestead credit of recent years, which only reduced the school district tax. The county's u share will vary from parcel-to-parcel depending on the unique combination of n u city/school/watershed and other special taxing districts that the property is located in. The county has 145 different unique taxing combinations. n w ,.., Possible 2003 Aid Loss u The Governor's proposed budget for the 2004-2005 biennium includes cuts in LGA and n MVHC. Under the "Estimates of Aid Cuts under the May 20, 2003 compromise," the City U loses all of its LGA, $119,842 for 2003 and $119,842 for 2004. The City's Market Value n Homestead Credit (MVHC) loss is $470,091 for 2003 and $470,091 for 2004. Under the I u legislation proposed, the City will be allowed to levy back 60% of its lost aids of2004 in the n 2004 tax levy. u n u n - LJ n u I 1 i LJ J City of Andover, n Minnesota t Financial Analysis and ; V i Management Considerations n Government-Wide Financial Statements ,J Tax Increments n J A schedule of tax increment revenues by district is as follows: n I U Delinquent i n 2002 Collection l3alance I TIF District Fund TIF District Current Delinquent 12/31/2002 I U ! 1-1,1-2 379 TIF l30nds of 199413 Projeet 1-2 $79,498 $2,462 $ - I n 1-1,1-2 347 TIF Commercial Revitalization 412,398 13,062 16,100 I ; , 1-1,1-2 352 TlF l30nds of 1999 7,098 555 ! U 1-1,1-2 353 TIF Bonds of 2000A 210,813 6,669 - ,.., 1-1,1-2 447 Tax Increment Projects 527 I 1-3 457 Tax Increment Projects 145,485 - - U $855,292 $23.275 $16,100 n i U n TIF District 1-3, Fund 457, is a pass-through, pay-as-you-go district. u ,..., The City has 3 tax increment districts. Reporting requirements implemented by the ! U Office of the State Auditor (OSA) require reporting of tax increment activity by district. The ,., i City currently maintains a separate Capital Project Fund for TIF Districts 1-1 and 1-2 and U another Capital Project Fund for TIF District 1-3. ..., I U n , , U n I u n I LJ n I LJ - n U ,.., u n I City of Andover, LJ ! Minnesota n Financial Analysis and ~..J Management Considerations Government-Wide Financial Statements n LI Bonded Debt n The City has the following bond issues outstanding at December 31, 200 I and 2002: u n u December 3 I, 2001 2002 n u G.O. Revenue Bonds $2, I 75,000 $ I 1,895,000 G.O. Special Assessment Bonds 8,585,000 2,795,000 n G.O. Tax Increment Bonds 11,040,000 10,450,000 G.O. Certificates/Capital Notes 2,035,000 1,565,000 U G.O. Permanent Improvement Revolving Bonds 8,325,000 8,325,000 n G.O. State Aid Bonds 2,755,000 2,595,000 u $34,915,000 $37,625,000 n u The tax increment bond issues will be repaid by increments generated by the City's tax n u increment districts. The special assessment bond issues will be repaid by future assessment n collections. The Permanent Improvement Revolving Bonds will be paid by assessments and u developer fees. The City will be issuing a $4.5 million G.O. Bond and a $1.5 million G.O. n Tax Increment Refunding Bonds in 2003. u n I U n U n u n u n - u n u 1 LJ J City of Andover, , I i Minnesota I :--, I , Financial Analysis and J Management Considerations n General Fund J GENERAL FUND n I The General Fund of the City is maintained to account for the current operating and i U n 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 L..l I history of major revenue sources is as follows: ! ,., : I U n G 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% 1""1 1997 920,147 19% 2,383,965 51% 1,410,188 30% 4,714,300 100% I 1998 850,723 15% 2,804,065 48% 2,150,582 37% 5,805,370 100% 0 1999 849,429 15% 3,125,776 55% 1,725,890 30% 5,701,095 100% n 2000 948,259 15% 3,571,186 54% 1,936,635 31% 6,456,080 100% I 2001 1,074,805 16% 3,982,174 57% 1,867,945 27% 6,924,924 100% U 2002 1,005,219 15% 3,782,334 58% 1,724,320 27% 6,511,873 100% n d As shown above, state aids have remained constant as a percent of total revenue, while r, I property taxes have increased. With the loss of state aids such as LGA and MVHC, the 2003 u ,., budget projects 66% of General Fund revenue to come from property taxes. LGA for J Andover has been eliminated for 2003 and 2004 and MVHC has been cut by 80%. n LJ n I U n , U n U r, I U - ,.., I U n U n I City of Andover, u Minnesota n Financial Analysis and l.J Management Considerations General Fund ,.., u A graph of the 2002 revenue is as follows: n u General Fund Revenues n LIcenses and PeTmlts 9 1% 2002 Intergovemmental161% . I U " U n AIJOther49"/o U n LJ n U n ~J Detail of the 2002 revenue is presented in Statement 4 of the Comprehensive Annual M Financial Report. w n u n ~j n I u n u ,..., u n - w n u J 1 I ! LJ City of Andover, ! I n Minnesota I , Financial AnalysIs and I 0 i Management Considerations , n General Fund , I J I '1 A graph of 2002 expenditures is as follows: i w I I n I LJ I General Fund Expenditures I 2002 Sanitation 1_6% Parks and Recreation 98% I '1 Recycling 1.8% I , Miscellaneous 1_7% U I i n i , U ,..., General Government 31.0"10 I LJ n I u n Public Safety 35.7% I l.J M I U Detail of the 2002 expenditures is presented in Statement 4 of the Comprehensive n Annual Financial Report. u n I U M , LJ n U n , ~j M J - n I LJ ,., LJ M City of Andover, LJ Minnesota n Financial Analysis and l.J Management Considerations General Fund n U The fund balance of the General Fund decreased by $605,100 in 2002 as follows: n ~J 2002 n Over w (Under) Budget Actual Budget f""l Revenues: U General property taxes $4,271,900 $3,782,334 ($489,566) Licenses and permits 627,000 588,965 (38,035) n Intergovernmental 632,149 1,043,272 411,123 U Charges for services 726,380 689,427 (36,953) Fines 78,000 73,475 (4,525) n Miscellaneous 409,500 318,314 (91, I 86) Total revenues 6,744,929 6,495,787 (249,142) u Expenditures: M Current: U General government 2,086,664 2,044,792 (41,872) Public safety 2,385,621 2,352,909 (32,712) n Public works 1,266,471 1,212,143 (54,328) U Sanitation 172,789 107,661 (65,128) Parks and recreation 636,322 643,712 7,390 ,.., Recycling 119,628 116,005 (3,623) u Miscellaneous 38,904 30,614 (8,290) Capital outlay 65,000 77,681 12,681 n Total expenditures 6,771,399 6,585,517 (I 85,882) U Revenues over (under) expenditures (26,470) (89,730) (63,260) f"1 Other financing sources (uses): U Operating transfers in 259,119 217,437 (41,682) Operating transfers out (748,893) (748,893) - n Proceeds from the sale of capital assets - 16,086 16,086 u Total other financing sources (uses) (489,774) (515,370) (25,596) ,.., Net increase (decrease) in fund balance ($516,244) ($605,100) ($88,856) u n u ,..., - u n u 1 , LJ ; i I ! 'l u City of Andover, n Minnesota J Financial Analysis and Management Considerations n General Fund I I I LJ The City's December 31,2002 General Fund balance totaled $2,814,972. The City's i .., ;.J General Fund balance has been as follows for the past nine years: ,...., i General Fund Balance ;..j $4,000,000 - ----- -- -------------------- --- ,.., $3,500,000 - -- - - -- --- -- - - - - ------ - - - ---- ------ U $3,000,000 -- - -- --- ------- - ----------- ,..., $2,500,000 -- - - - - -- - -- U $2,000,000 --- ----- r"l U $1,500,000 n $\ ,000,000 , LJ $500,000 n $ I - <..J DSeriest $985,876 ,..., i L.I ,..., U n U r1 U n U ,..., I U 1 L1 - r1 ! U ,...., U r"1 City of Andover, u Minnesota n Financial Analysis and u Management Considerations General Fund n U The fund balance at December 31,2002 has been reserved or designated as follows: n u General Fund n Fund Balance Designations u Designation Amount n U Reserved for inventory $68,175 Reserved for prepaid items 4,152 n Total reserved 72,327 U Designated for working capital 2,742,645 n Total reservations and designations $2,814,972 U n u Working Capital Reserve n As previously noted, approximately 74% of the General Fund's revenue sources are lJ 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 u finance operations for the first six months of the year. For the City of Andover, the required n working capital reserve is computed as follows: u n l J 2003 General Fund budgeted expenditures $7,200,000 n Required working capital reserve U (fifty percent of total) $3,600,000 n u The current working capital reserve in the General Fund is 38%. n u " - u ,.., u '1 I L...J J ! i I City of Andover, ! Minnesota I J I Financial Analysis and I Management Considerations " General Fund I L.J A summary of the purposes of General Fund reserve balances is as follows: r1 u i , r-, I I I U , i H I u I I I r1 I , , u n i \..J .., J " LJ n J n , :J ..., u n Ll ..., u n u J - ,..., J n U ,., City of Andover, L.i I Minnesota n i Financial Analysis and u Management Considerations Special Revenue Funds ,.., u SPECIAL REVENUE FUNDS ! n The financial statements of the nonmajor Special Revenue Funds are presented in LI ! : Statements 13 and 14 of the 2002 Comprehensive Annual Financial Report. Special Revenue M Funds are a classification of funds to account for revenues (and expenditures related thereto) u segregated by City policy or Federal or State Statutes for specific purposes. The City h maintained ten Special Revenue Funds during 2002 as follows: u M U Fund Balance December 31, Increase n Fund 2001 2002 (Decrease ) U Forestry $29,750 $13,484 ($16,266) M LRRWMO 21,682 24,177 2,495 u Drainage and Mapping (14,048) (10,445) 3,603 EDA General 76,814 9,132 (67,682) n Trail and Transportation 134,906 51,157 (83,749) u Septic Disposal 8,460 - (8,460) Right-of-Way ManagementlUtility 97,781 199,608 101,827 M Capital Equipment Reserve 1,351,635 667,108 (684,527) Developer Sealcoating 89,911 127,941 38,030 u Oak Wilt Suppression Program (5,381) 5,381 n Totals $1,791,510 $1,082,162 ($709,348) u M LJ The Drainage and Mapping Fund is waiting on projects to be final billed and assessed. M u M u M U ,., - u n u J ~ u City of Andover, I Minnesota , '1 ! i L.J Financial Analysis and ! Management Considerations J Debt Service Funds : DEBT SERVICE FUNDS ; r"\ I The combining financial statements for the nonmajor Debt Service Funds are presented U n in Statements 15 and 16 of the 2002 Comprehensive Annual Financial Report. Debt Service I Funds are a type of governmental fund to account for the accumulation of resources for the u f1 payment of interest and principal on debt (other than Enterprise Fund debt). ! , U r1 Current governmental reporting standards do not provide for the matching of long-term LJ debt with its related financing sources. Although this information can be found in the City's '1 Comprehensive Annual Financial Report, it is located in several separate sections of the J Annual Financial Report. The following schedule extracts information from these sections of ..., the Annual Financial Report to provide an overview analysis of long-term debt and its related I u funding. 'l I U The reader is cautioned that 1) future interest revenue from assessments and n investments, and 2) future interest expense on bonded debt, is not include in the following I LJ schedule. l LJ -,' u 'l u ..., u ,., u n u - n , U ,.., u r'J City of Andover, u Minnesota ,.., Financial Analysis and u Management Considerations Debt Service Funds n u Decem ber 31, 2002 Final rt Fund Fund Deferred Outstanding Maturity Description Balance Revenues Total Debt Date U General Obligation Bonds: G.O. Improvement Refunding Bonds of 1986C/1997C $ $ N/A N/A M EDA Public Project Revenue Bonds of 1997 15,025 15,025 2,115,000 12/01/16 U G.O. Water Revenue Bonds of2002 9,780,000 02/01/20 Total general obligation bonds 15,025 0 15,025 11,895,000 r-, Special Assessment Bonds: G,O. Improvement Bonds of 1993A 13,347 217,460 230,807 365,000 08/01/03 U G.O. Improvement Bonds of 1994C 87,062 305,370 392,432 460,000 02/01/06 G.O. Improvement Bonds of 1995A 375,411 178,265 553,676 1,195,000 02/01/06 " G.O. Improvement Bonds of 1997A 12/01/02 G.O. Improvement Bonds of 1 997B 29,293 5,956 35,249 775,000 12/01/05 U G.o. Improvement Bonds of I 999C 12/01/04 Total special assessment bonds 505,113 707,051 1,212,164 2,795,000 N Tax Increment Bonds: TIF Commercial Revitalization (TIF Bonds of 1995D and 1996) 477,476 433.556 911,032 6,620,000 2/1/13 & 8/1/12 U TIF Bonds of I 994B Project 1-2 107,653 107,653 165,000 05/01/04 TlF Bonds of 1999 47,609 47,609 1,370,000 12/01/12 n TlF Bonds of 2000A 154,678 154,678 2,295,000 02/01/10 Total tax increment bonds 787,416 433,556 1,220,972 10,450,000 U Certificates of Indebtedness: 1999 G.O. Equipment Certificates 32.766 5,467 38.233 575,000 02/01/04 n G.O. Capital Notes of200lC 71,349 4,871 76,220 990,000 02/01/06 U Total certificates of indebtedness 104,115 10,338 114,453 1,565,000 Permanent Improvement Revolving Bonds: n G.O. PlR Bonds of 2000B 11,925 11,925 3,350,000 02/01107 G.O PlR Bonds of200lA 35,648 35.648 4,975,000 02/01/07 U Total permanent improvement revolving bonds 47,573 0 47.573 8,325,000 State Aid Bonds of 2001 B 206,209 206.209 2,595,000 02/01117 n Totals-All Debt Service Funds $1,665,451 $1,150,945 $2,816,396 $37,625,000 U . Tax increment collections are subject to future valuations within the District. 'n U n The City had a debt service study completed in 2001. We recommend the City u continue to annually review debt service requirements and long-term funding for the above n bond issues, especially in the Tax Increment Bonds where rate compression will affect future u TIF collections. The TIF Bonds will be repaid with tax increments from current districts and n present and future land sales. The PIR Capital Projects Fund has deferred revenue of u $1,491,180 at December 31,2002. n - u n u 1 LJ 1 u City of Andover, ! Minnesota ! 1 Financial Analysis and U Management Considerations r'1 Debt Service Funds I u The PIR Capital Projects Fund also had a fund balance of $5,865,331 at December 31, ..., 2002. Of this, $1.5 - $2.0 million is scheduled to be expended on construction, the remaining u fund balance can be utilized for debt service requirements. i .., I ~ i Municipal Bond Disclosure ! n I , In addition to changes issued by the GASB, the SEC has issued regulations amending I u I Rule 15c2-12 regarding annual financial disclosure requirements related to municipal ! ~ U 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- I 12 requires municipal governments to notify, in a timely manner, each nationally recognized u .., municipal securities information repository or the Municipal Securities Rulemaking Board, J and the appropriate state information deposition, if any, notice of any of the following events ,.., with respect to securities being offered: I LJ q (1) Principal and interest payment delinquencies; J (2) Non-payment related defaults; 'i (3) Unscheduled draws on debt service reserves reflecting financial difficulties; I u (4) Unscheduled draws on credit enhancements reflecting financial difficulties; " (5) Substitution of credit or liquidity providers, or their failure to perform; , , u (6) Adverse tax opinions or events affecting the tax-exempt status of the security; ,.., (7) Modifications to rights of security holders; I LI (8) Bond calls; .., (9) Defeasances; ..... (10) Release, substitution, or sale of property securing repayment of the securities; and n (11) Rating changes. ! L..J 'l J - .., I u ,.., u " City of Andover, u Minnesota n Financial Analysis and u Management Considerations Debt Service Funds n u The City now has over $37 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 r'l u compliance. n u Arbitral!e .., In the area of municipal bonds, arbitrage is a city's profit from borrowing funds in the Ll tax exempt market and investing those funds in the taxable market. Federal tax law prohibits " this type of transaction. A governmental bond will maintain its tax-exempt status if the L.J issuer complies with the requirements of the Internal Revenue Code. The Internal Revenue n Code relative to arbitrage has two major compliance areas: 1) arbitrage restriction u requirements; and, 2) arbitrage rebate requirements. Arbitrage restriction requirements " describe the circumstances in which investments in materially higher yielding securities is u allowed without compromising the tax-exempt status of the bond issue. Arbitrage rebate T"1 requirements describe what to do with profits earned on investments subject to arbitrage u restriction requirements. The City completed its arbitrage calculations in 2002 and 2003. n u n ..... n LJ n u n u n u n - u n u J J , , , City of Andover, I ..., Minnesota i I Financial Analysis and i \.J ! Management Considerations ; 1 Debt Service Funds u I The following decision chart prompts questions to further evaluate a fund's financial i n ! position: u ; n I I Condition A Condition B I L..J I n I , ! u I I r") U Questions n Cautions I 1. Are sufficient future assets '....J 1. Is the City experiencing favorable scheduled (such as property taxes) collection rates for special assess- to meet bonded debt payments? ments? 2. Are cash assets sufficient to n 2. Are anticipated investment interest generate investment earnings? J ratcs earned on prepayments ade- 3. Are transfers or other funding quate to replace assessment interest? sources available? 3. Is the timing of receipts sufficient to 4. Are there future assets to pledge I'"'( meet bonded debt payments as such as assessments, MSA allot- I they become due? ments, etc.? :..J 4. Are significant portions of assess- ments not scheduled for collection l (green acres, tax forfeit, etc.)? 5. Is arbitrage or negative arbitrage ~ an issue? 1 U Variables and possible The debt service fund he debt service fund is outcomes are too diverse. n is clearly adequately clearly not adequately Prepare projections to funded. Plan for altern- I unded. Plan for eventual ative funding (taxes, analyze possible LJ use of surplus. scenarios and options. ransfers, other sourees). n Conclusion 1 Conclusion 2 Conclusion 3 u ..... w .... U "\ J - n I L.J n U .., City of Andover, L, I Minnesota ~ Financial Analysis and u Management Considerations Capital Projects Funds r"'" I , 11 CAPITAL PROJECTS FUNDS n The financial statements for the nonmajor Capital Projects Funds are presented in , u Statements 17 and 18 of the 2002 Comprehensive Annual Financial Report. The fund ,., balances (deficits) of the Capital Projects Funds were as follows at December 31,2001 and , u 2002: n u n Fund Balance (Deficit) U December 3 I, Increase Fund 2001 2002 (Decrease) Water Trunk Project $612,256 $1,308,035 $695,779 n Storm Sewer Project (109,020) (1 I 1,301) (2,281) U Sewer Trunk Project 212,291 11,658 (200,633) Un financed Projects (836,250) (684,800) 151,450 n Road and Bridge Fund 1,174,672 1,934,012 759,340 w Tax Increment Projects 722,127 2,122,074 1,399,947 Park Dedication 607,712 310,162 (297,550) .., Public Works Project 31,907 14,683 (17,224) u Permanent Improvement Revolving 4,774,641 5,865,331 1,090,690 Old City Hall Remodeling 8,310 - (8,310) n Kelsey Round Lake Park Project (9,687) - 9,687 u Improvement Bonds of 1999C Project 171,809 - (171,809) Ball Field Development 43,908 - (43,908) n Capital Notes 200lC 604,135 - (604,135) State Aid Bonds 20018 1,323,009 899,238 (423,771) U Totals $9,331,820 n $11,669,092 $2,337,272 u n The City is studying the feasibility of a storm water utility program in 2002. u ..., I Li 'l u r; - u ,.., u ! n i ..J r"l L.J City of Andover, I n Minnesota I I Financial Analysis and , L.J I ; Management Considerations : r"l Capital Projects Funds ; , I L.J Water Trunk Proiect ! r"l I The Water Trunk Project accounts for water access fees and trunk improvements as part , L.J ! of development. ; n i L.J i Financial activity for the past three years of the Water Trunk Project is as follows: i I I ,...., ; L.J I ! ; I ,...., 2000 2001 2002 u Fund balance - January I ($53,530) ($124,893) $612,256 '..... L.J Revenues and other sources: Special assessments 151,076 90,212 73,450 r"l Investment income 288 5,982 88,219 L.J Water access fees 726,163 457,346 931,718 Operating transfers in - 228,000 468,579 ,...., Total revenues and other sources 877,527 781,540 1,561,966 U Expenditures and other uses: Current - - 213,978 n Capital outlay 628,459 32,256 - U Interest 5,763 27 - Operating transfers out 314,668 12,108 652,209 ,...., Total expenditures and other uses 948,890 44,391 866,187 LJ Fund balance - December 31 ($124,893) $612,256 $1,308,035 ,...., L.J ,...., We recommend the City continually monitor the fee structure of the water access LJ charges. ,...., u ,...., u ,...., u - n LI n LI n , I City of Andover, u I Minnesota n Financial Analysis and u Management Considerations Capital Projects Funds n u Sewer Trunk Project n The Sewer Trunk Project accounts for access fees and sanitary sewer improvements. u n Financial activity for the past three years of the Sewer Trunk Project is as follows: u n U 2000 2001 2002 n Fund balance - January I $591,496 $340,054 $212,291 U Revenues and other sources: n Intergovernmental - - 25,530 Special assessments 39,470 44,176 39,937 U Investment income 23,893 21,759 - Sewer access fees 340,253 223,910 349,952 n Operating transfer in - - 277,833 u Total revenues and other sources 403,616 289,845 693,252 n Expenditures and other uses: U Current - - 291,846 Capital outlay 376,014 134,922 - n Interest - 662 - , U Operating transfers out 279,044 282,024 602,039 Total expenditures and other uses 655,058 417,608 893,885 n Fund balance - December 3 I $340,054 $212,291 $11,658 u n u We recommend the City continually monitor the fee structure of the sewer access n charges. The operating transfer out is for debt service requirements for all assessment bonds. u The transfers are scheduled to conclude in 2006 when the majority of the assessment bonds n are paid off. u n u n - u n u n I U r't J City of Andover, I I Minnesota : ,., I ! Financial Analysis and ! LJ Management Considerations I ,., Capital Projects Funds i ~ ! Unfinanced Proiects I n The Unfinanced Projects account for projects that have been internally financed by the ! I I u City where it is not practical to issue bonds to finance. i n ! u Financial activity for the past three years of the Unfinanced Projects is as follows: ,., LJ ,..., 2000 2001 2002 I u Fund balance - January I ($1,310,334) ($1, I 63,405) ($836,250) ,.., I Revenues and other sources: LJ Special assessments 1,228,435 373,043 75,454 ,..., Investment income 64 - - I Refunds and reimbursements 650 5,750 - U Operating transfers in 870 - 435,42 I n Total revenues and other sources 1,230,019 378,793 510,875 I L..J Expenditures and other uses: Current - - 358,917 n Capital outlay 1,048,466 13,526 i - U Interest 34,624 38,112 - Operating transfer out - - 508 n Total expenditures and other uses 1,083,090 51,638 359,425 LJ Fund balance - December 3 I ($1, I 63,405) ($836,250) ($684,800) n U n We recommend the City determine a funding source for the projects within this fund that LJ are currently unfinanced. ..... u r"'l U ,..., I U - 'l I U n U n City of Andover, l.J Minnesota n Financial Analysis and u Management Considerations Capital Projects Funds n u Road and Bridl!:e Fund n The Road and Bridge Fund accounts for all road projects and the Pavement u Management Program. n u Financial activity for the past three years of the Road and Bridge Fund is as follows: n U 2000 2001 2002 ,., U Fund balance - January I ($237, I 99) $831,996 $1,174,672 n Revenues and other sources: U General property taxes - - 531,169 Special assessments 1,981 8,41 I 94,906 n Intergovernmental 1,092,49 I 285,718 294,435 u Investment income I 13,528 77,750 105,361 Refunds and reimbursements - - n Operating transfers in 37,170 - 1,219,010 u Total revenues and other sources 1,245,170 371,879 2,244,881 n Expenditures and other uses: Current - 1,451,175 U - Capital outlay 138,805 29,203 - Operating transfers out 37,170 34,366 n - Total expenditures and other uses 175,975 29,203 1,485,541 u Fund balance - December 31 $83 I ,996 $1,174,672 $1,934,012 n U n The City issued a $2.7 million G.O. State Aid Bond in 2001. The bond proceeds are u accounted for in Fund 362, State Aid Bonds of 2001B. The transfer amounts in 2002 were n from the General Fund and the Equipment Reserve Fund. The transfers are to assist in u implementing and maintaining the pavement management system of the City. n u n - u n U -- ,., I i L.J r'1 ; ! J City of Andover, i Minnesota I ,., l J Financial Analysis and ! Management Considerations i Capital Projects Funds i ,., , J ! Tax Increment Proiects I n The Tax Increment Projects accounts for activities in TIF 1-1, 1-2 and all TlF land sales i I ! u and expenditures to reach the goals of the TIF plans. ,..., I U Financial activity for the past three years of the Tax Increment Projects is as follows: n I Ll n 2000 2001 2002 I U Fund balance - January I $721,086 $390,195 $722,127 n , L.J Revenues and other sources: General property taxes 7,369 165 - ,., Tax increments 403,277 348,472 146,012 I Special assessments - 1,138 1,097 U Intergovernmental - 20,840 - n Investment in corne 87,926 404 135,482 J Refunds and reimbursements 8 8 - Other 18,956 20,025 21,162 Bond proceeds 2,425,863 - - ,., Proceeds from sale of property 345,27 I 236,573 2,061,402 I L.J Total revenues and other sources 3,288,670 627,625 2,365,155 ,..., Expenditures and other uses: U Current - - 565,276 Capital outlay 3,619,561 295,693 - n Construction/acquisition costs - - I 16,925 I Operating transfers out - - 283,007 U Total expenditures and other uses 3,619,561 295,693 965,208 n Fund balance - December 3 I $390, I 95 $722,127 $2,122,074 U n u The balance is maintained to service future debt service. ,., u n U - n I LJ n U n City of Andover, u Minnesota n Financial Analysis and u Management Considerations Capital Projects Funds n LJ Park Dedication n The Park Dedication accounts for contributions associated with land development. u (The park dedication fees can be 10% value of total market value of land or determined on a n per lot basis.) u ,.., Financial activity for the past three years of the Park Dedication is as follows: u n u 2000 2001 2002 n Fund balance - January I $395,206 $428,962 $607,712 U Revenues and other sources: n General property taxes - - 44,451 Intergovernmental - 12,081 5,074 u Investment income 32,592 29,563 11,991 Park dedication fees 170,447 356,650 280,312 n Refunds and reimbursements - 1,725 - u Other 13 ,465 9,960 9,015 Total revenues and other sources 216.504 409,979 350,843 n u Expenditures and other uses: Current - - 45,449 n Capital outlay 182,748 23 I ,229 602,944 u Total expenditures and other uses 182,748 231,229 648,393 n Fund balance - December 3 I $428,962 $607,712 $310,162 u n u Expenditures of this fund are for park improvements at Council discretion which are contemplated in the annual CIP Program. n u n u n - u n u n J ,..., ; J City of Andover, ; 1 Minnesota Financial Analysis and LJ Management Considerations I ,.., Capital Projects Funds ; I LJ Permanent Improvement Revolvinl! Fund I n I J The Permanent Improvement Revolving Fund (PIR) serves as a long-term funding i I source for large capital expenditures. ! n i I I LJ Financial activity for the past three years of the Permanent Improvement Revolving n J Fund is as follows: n ! U 2000 2001 2002 ,., I Fund balance - January I $ 174,833 $1,704,903 $4,774,64 I d ,.., Revenues and other sources: i Special assessments 67,740 1,450,133 3,179,015 U Investment income 185,297 313,555 234,121 Refunds and reimbursements 3,891 2,284 - n Bond proceeds 3,336,56 I 4,955,150 - U Other - - 1,328 Total revenues and other sources 3,593,489 6,721,122 3,414,464 n I U Expenditures and other uses: Current - 773,195 n Capital outlay 1,926,658 3,489,651 152,628 U Interest 36,761 29,850 - Construction/acquisition costs - - 642,028 n Operating transfers out 100,000 13 I ,883 755,923 U Total expenditures and other uses 2,063,419 3,651,384 2,323,774 n Fund balance - December 3 I $1,704,903 $4,774,641 $5,865,33 I , U n U ,.., I U n I U - n U n u n City of Andover, u Minnesota n ; Financial Analysis and I u Management Considerations Capital Projects Funds n L.J The City has issued two bonds totaling $8.2 million in 2000 and 2001 in the PIR Fund n for large capital projects. This fund has also collected $1.7 million of special assessments u over the past three years. Additionally, the City has approximately $609,000 in developer n advances and $826,000 in deferred revenue recorded in the PIR Fund. The annual cash flow u of this fund is intended to eliminate unfunded projects through effective management of debt n payments and project expenditures. u n u n u n u n u n u n U ,.., u n u n u n u n - u n u n J J City of Andover, I I n Minnesota I I Financial Analysis and U ! Management Considerations ! n Enterprise Operating Funds I i U I ENTERPRISE OPERATING FUNDS I r'l I I The City maintains two Enterprise Funds. The financial statements for these funds are I u presented in Statements 6 through 8 of the 2002 Comprehensive Annual Financial Report. ! n ! I U r'l Water Operations I A chart of income from operations is presented below: u n U $1,350,000 $1,350,000 Water Operations ,.., $1,200,000 $1,200,000 , Ll $1,050,000 $1,050,000 n $900,000 $900,000 J $750,000 $750,000 n $600,000 $600,000 i $450,000 $450,000 Ll $300,000 $300,000 n J $150,000 $150,000 $0 $0 n CZJ Operating Expenses ! , U -Water Revenue n I U As shown above, the Water Fund produced operating loss of ($172,691) in 2002. n 1 U n , U n u n U - 1 u n u n City of Andover, u Minnesota n Financial Analysis and u Management Considerations Enterprise Operating Funds n u Sewer Operations n A chart of net income from operations is presented below: u n $1,300,000 $1,300,000 U Sewer Operations $1,200,000 $1,200,000 $1,100,000 n $1,100,000 $1,000,000 $1,000,000 W $900,000 $900,000 $800,000 $800,000 n $700,000 $700,000 U $600,000 $600,000 $500,000 $500,000 n $400,000 $400,000 U $300,000 $300,000 $200,000 $200,000 n $100,000 $100,000 W $0 $0 CZJ Oth~~pe~atingExp~es n -Sewer Revenue U n The Sewer Fund produced operating income of $31,205 in 2002 compared with u $67,024 in 2001. The City does an internal rate study each year. We recommend the City n u continue this annual study. n u For both its Water and Sewer Funds, the City calculates a replacement reserve based on depreciation calculations on its annual utility rate study. The City intends to reserve a n u portion of fund balance related to this replacement reserve. n u n u n u - n u J " I LJ City of Andover, n Minnesota J Financial Analysis and Management Considerations n Internal Control Matters I u INTERNAL CONTROL MATTERS n I The City's deferred assessment records are maintained by the City Clerk. The County U n does not keep detailed records of deferred special assessments. The County only tracks the u City's annual special assessment levy. Therefore it is imperative that the City's internal ,., assessment records are monitored and maintained. J ,., The City is reconciling assessment books for deferred assessments. Audit testing found I U that two prepayments were received in 2002 that were not marked as paid in the assessment r-, books. These prepayments should have been recorded against the deferred assessment I U balances, thus reducing the deferred assessment balance and the corresponding deferred n revenue. I U n In 2002 the City expended considerable time and effort reconciling its general ledger to i U 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. I U " The City has a policy whereby special assessment payments can be deferred until the I \...J property is developed. After 15 years the special assessment is canceled. n U In 2002 the City wrote off an assessment totaling $112,895 that is canceled because the ,., u 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 n U 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 n I assessment cancellations. We recommend the City monitor all special assessment rolls that u ,..., are, or may be, subject to the same assessment policy. ! u - n u n u n City of Andover, u Minnesota n Financial Analysis and u Management Considerations Internal Control Matters n u n In 2002 the City's reconciliation of special assessment records resulted in adjustments u totaling $1,788,615 of deferred assessments. These deferrals had been offset by deferred n revenue, therefore, there is no fund equity adjustment in the fund financial statements. u However, the government-wide financial statements reflect a reduction in assessment revenue n and thus fund equity because of this adjustment. We recommend the City continually (at u least annually) reconcile its general ledger to its special assessment records. n u ,., u n u ,., u n u n U n u n u n u n u n - u n LJ ~ , u ,..., J City of Andover, I Minnesota I J Financial Analysis and Management Considerations Other Matters I l"1 ! U OTHER MATTERS i n I i I Development Fees and Permits U ~ I During 2001, the Minnesota legislature passed various statute sections affecting l l"1 I I development related fees and permits. Changes include: U I l"1 ! , , Annual reporting to the State on development revenues and related expenses. The U . 1 initial reporting form was due April I, 2003. (M.S. l6B.685) LJ . New restrictions on fees for permits or approvals required under an official control ,.., established pursuant to the Municipal Planning Act. I LJ . Effective since January 1,2002: fees must be prescribed by ordinance, and "fair, 1 reasonable, and proportionate to the actual cost of the service for which the fee is u imposed. " n . Also effective for January I, 2002: "A municipality shall adopt management and I U accounting procedures to ensure that fees are maintained and used only for the n purpose for which they are collected." I U n If not already done, we recommend the City review its policies and procedures with ! U regard to Development Fees and Permits to help assure compliance with State Statutes. l"1 I W The City filed the development fees and permits form on April I, 2003. n I U ,., LJ n u ,., u - ,., u n L..J n City of Andover, u I Minnesota n Financial Analysis and L..J Management Considerations Other Matters n U GASH 34 - the reportinl! model n In June, 1999, GASB issued Statement No. 34, Basic Financial Statements - and u Management's Discussion and Analysis -for State and Local Governments. The statement n is the most comprehensive governmental accounting rule ever developed. The new standard u will significantly change 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 u private sector. Past management reports have highlighted the changes the new standard will n reqUIre. u n The City of Andover is a Phase 2 City and will be required to implement GASB 34 for u the year ended December 31, 2003. n u The City elected to implement GASB 34 for its December 31, 2002 Comprehensive n Annual Financial Report. This implementation was a monumental task and the City's u finance department deserves a great deal of credit for taking the initiative to implement and n perform many of the procedures involved internally. u n u GASH 40 - Deposit and Investment Risk Disclosures The GASB issued statement no. 40 "Deposit and Investment Risk Disclosures" in n u March, 2003. This statement is an amendment ofGASB statement No.3 "Deposits with Financial Institutions and Investments." The objective of statement No. 40 is to update the n u custodial credit risk disclosure requirements of statement No.3 and to establish more n comprehensive disclosure requirements addressing other common risks of the deposits and u investments of state and local governments. The provisions of this statement are effective for n financial statements for periods beginning after June 15, 2004. u n - u n u " J J City of Andover, '"1 Minnesota Financial Analysis and U Management Considerations ,..., Other Matters I I , U I SAS 61 i ,..., ! I Statement of Auditing Standards No. 61, "Communication With Audit Committees," ! U i requires the auditor to ensure that certain matters related to the conduct of an audit are I i n , : communicated to those who have responsibility for oversight of the financial reporting U process. The following constitutes our communication of such matters. ,..., J n The Auditor's Responsibility under Auditing Standards Generallv Accepted in the United I States of America u n Our audit, conducted in accordance with auditing standards generally accepted in the J United States of America, is designed to provide reasonable, but not absolute, assurance '"1 about whether the financial statements are free of material misstatement. These financial u statements are the responsibility of management and it is our responsibility to express an n opinion on these financial statements based on our audit results. J 1 Significant Accounting Policies U The City made significant accounting policy changes in 2002 due mainly to the n implementation of GASB 34. These changes include: u ,..., The City elected to implement GASB 34, including the infrastructure-related portion, 0 during 2002. The most significant effects of implementing GASB 34 during 2002 are as n follows: u n . Government-wide financial statements are prepared using full accrual accounting u for all the City's activities. n , . Infrastructure and construction in progress for governmental activities has been u ,..., capitalized and all capital assets (except streets and trails) are depreciated on the u - n I L1 n V n City of Andover, L) Minnesota n Financial Analysis and L) Management Considerations Other Matters n u government-wide financial statements. See Note 16 for restatement of previously ,.., reported amounts. L) . The basic fund financial statements focus on major funds rather than fund types. n . A Management Discussion and Analysis (MD&A) is included as required U supplementary information. n u These and other changes are reflected in the accompanying financial statements n (including notes to the financial statements). L) ,.., During 2002, the City amended its capital asset policy. This policy increased the w capitalization threshold from $1,000 to $5,000. This approved change has resulted in the n u City adjusting its fixed asset listing to only include assets that comply with the amended policy. The City also performed an extensive physical inventory of all fixed assets which n u resulted in corrections to prior year financial statements. A summary of these changes is as n follows: L) n Capital Assets - U Governmental Net Assets - Enterprise Funds Funds Water Sewer Total n January 1,2002, as previously reported $17,979,074 $13,949,151 $16,804,743 $30,753,894 U Cumulative effect of change in accounting principle: ,.., Infrastructure and construction in progress 76,763,279 Capital asset threshold (644,631) 377,918 (5,756) 372,162 L) Prior period adjustments 4,137,572 66,032 (92,519) (26,487) n January 1.2002, as restated $98,235,294 $14,393,101 $16,706,468 $31,099,569 W n U n - L) n u -- J J City of Andover, Minnesota ; I n ; I Financial Analysis and i , U Management Considerations ! n Other Matters I J ! i The City also implemented the following pronouncements during 2002, which did not I n I have a material effect on the accompanying financial statements: i LJ I 'l . GASB Statement 36, Recipient Reportingfor Certain Shared Nonexchange U Revenues- an amendment to GASB Statement 33. n J . GASB Statement 37, Basic Financial Statements - and Management's Discussion n and Analysis for State and Local Governments: Omnibus - an Amendment of I u GASB Statements No. 21 and No. 34. n . GASB Statement 38, Certain Financial Statement Note Disclosures. J ,., Significant Audit Adjustments I U Our audit of the 2002 financial statements resulted in no audit adjustments which we n considered significant enough to be recorded by the City to prevent the financial statements I U from being misleading. We recognize that for management purposes, the City maintains its J accounting records primarily using the cash basis during the year. n i Statement on Auditing Standards No. 61 also requires communications to the u committee in the following areas: ,., J . Accounting estimates and management judgments ,.., I LJ . Other information in documents containing audited financial statements n . Disagreements with management L; . Consultations with other accountants M . Major issues discussed with management prior to retention as auditors u . Difficulties encountered in performing the audit "" u - n I U 1""'\ V n , I City of Andover, u Minnesota 1""'\ Financial Analysis and v Management Considerations Other Matters n u During our audit, we did not encounter any circumstances and we are unaware of any n u items in any of these areas which require discussion with those who have responsibility for n oversight ofthe financial reporting process. u n This report is intended solely for the information and use of those who have u responsibility for oversight of the financial reporting process. n U n u n u n u n u n u ,.., w ,., LJ n l..J ,., U ,..., - U 1""'\ U J 'l u City of Andover, n Minnesota u Financial Analysis and Management Considerations n New Fraud Standard - SAS 99 I U NEW FRAUD STANDARD - SAS 99 n I Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial LJ J Statement Audit, has been issued and will be required for audits of periods beginning on or after December 15, 2002. ,.., I LJ SAS 99 does not change the auditor's responsibility to obtain reasonable assurance that r'1 the financial statements are free of material misstatement, including material misstatement I U due to fraud. The reason the new SAS was issued was to increase the likelihood that the r'1 auditor will detect material misstatement in the financial statements due to fraud by J increasing the amount and nature of required procedures. ,., J SAS 99 is a comprehensive, far-reaching audit standard which is expected to n significantly change the way auditor's approach and perform audits. The bottom line is that I U SAS 99 expects auditors to perform more work in every audit in both identifying and 1 responding to the risk of material misstatement due to fraud. Implementation of SAS 99 will u require additional time to complete an audit. n Ll For the City of Andover, Minnesota, SAS 99 will be required for the audit of the year n I ending December 31, 2003. u n , An overview of SAS 99 is as follows: U n , Information Gathering Phase: U . A required brainstorming session among the audit team members to discuss the n U potential for material misstatement due to fraud. ,.., u - n i U r"1 U n City of Andover, u Minnesota ,.., Financial Analysis and u Management Considerations New Fraud Standard - SAS 99 ,.., u . An increased emphasis on inquiry as an audit procedure that increases the likelihood n of fraud detection. u 0 Required management inquiries, many of which are new. n 0 Required inquiries of "others" within the entity (i.e., non-accounting personnel). u . Expanded use of analytical procedures to gather information used to identify risks n of the material misstatement due to fraud. u . The consideration of other information, such as client acceptance and continuance n procedures, during the information-gathering phase. u n IdentifYing and Assessing Fraud Risks u . Required to presume that improper revenue recognition is a fraud risk. ,., u . Required tests in response to the risk of management override of controls. Exarniningjoumal entries and other adjustments. n 0 u 0 Retrospective review of accounting estimates. n 0 Business rationale for significant unusual transactions. u n Responding to Assessed Risks: u . Assignment of personnel and supervision should be commensurate with the n auditor's assessment of the risks of material misstatement due to fraud. u . The auditor should consider management's selection and application of significant n accounting principles. w . Auditors are required to incorporate an element of un predictability in audit ,.., procedures from year to year. u n u ,..., - u n u r'1 I I L.J i J City of Andover, J Minnesota Financial Analysis and Management Considerations n New Fraud Standard - SAS 99 i LJ Evaluating Audit Evidence n , Assessing risks of material misstatement due to fraud throughout the audit. LJ . . Evaluating whether analytical procedures performed as substantive tests or in the ~ U overall review stage of the audit indicate a previously umecognized risk of material n misstatement due to fraud. J . Evaluating the risks of material misstatement due to fraud at or near the completion n of fieldwork. J . Responding to misstatements that may be the result of fraud. r"l I U Required Auditor Documentation n . The discussion among engagement personnel in planning the audit regarding the I U susceptibility of the entity's financial statements to material misstatement due to n fraud, including how and when the discussion occurred, the audit team members , u who participated, and the subject matter discussed. ..., The procedures performed to obtain information necessary to identify and assess the . LJ risks of material misstatement due to fraud. n J . Specific risks of material misstatement due to fraud that were identified, and a n description of the auditor's response to those risks. i If the auditor has not identified in a particular circumstance, improper revenue u . n recognition as a risk of material misstatement due to fraud, the reasons supporting U the auditor's conclusion. n . The results of the procedures performed to further address the risk of management U override of controls. ,..., U ,.., U - n I U n U ,..,. City of Andover, u Minnesota M Financial Analysis and u Management Considerations New Fraud Standard - SAS 99 n u . Other conditions and analytical relationships that caused the auditor to believe that n additional auditing procedures or other responses were required and any further u responses the auditor concluded were appropriate, to address such risks or other M conditions. LJ . The nature of the communications about fraud made to management, the audit n committee, and others. u M u n u n u M U M LJ n u M u n U n u n u n - u n u -- --- J i I J J ! I ! J COMPREHENSIVE ! i I I J ANNUAL J I FINANCIAL I J REPORT J J J FOR THE YEAR ENDED DECEMBER 31, 2002 J J J J J J J n J MINNESOTA J - n L.J n L.J r-, 1665 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304 . (763) 755-5100 i FAX (763) 755-6923 . WWW.CI.ANDOVER.MN.US LJ n L.J n Comprehensive Annual Financial Report I U n U of the n L.J n City of Andover, Minnesota L.J n u r-, , U n L.J For the Year Ended n L.J December 31,2002 n u n L.J n L.J n L.J r-, U n Prepared By: Finance Department u City of Andover r-, L.J ~ ,., L..J CITY OF ANDOVER, MINNESOTA n TABLE OF CONfENTS L..J n I Page U Reference No. n L..J L INTRODUcrORY SEcrION n Letter ofTransmitta1 2 , U Organization 9 n Organizational Chart 10 U ,..., IL FINANCIAL SEcrION U Independent Auditor's Report 12 n i Management's Discussion and Analysis 14 L..J Basic Financial Statements: n U Government-Wide Financial Statements: Statement of Net Assets Statement 1 24 n Statement of Activities Statement 2 25 L.J Fund Financial Statements: Balance Sheet - Governmental Funds Statement 3 26 n Statement of Revenues, Expenditures, and Changes in Fund Balances - U Governmenta1 Funds Statement 4 28 Reconciliation of the Statement of Revenues, Expenditures, and Changes in n Fund Balances of Governmental Funds Statement 5 30 U Statement of Net Assets - Proprietary Funds Statement 6 31 Statement of Revenues, Expenses, and Changes in Fund Net Assets- n Proprietary Funds Statement 7 32 Statement of Cash Flows - ProprietaIy Funds Statement 8 33 U Statement of Fiduciary Net Assets - Fiduciary Funds Statement 9 34 n Notes to Financial Statements 35 U Required Supplementary Information: n Budgetary Comparison Schedule - General Fund Statement 10 66 u ,.., Notes to Required Supplementary Information: Legal Compliance - Budgets 68 U Modified Approach for City Streets and Trails lnftastructure Capital Assets 68 n Combining and Individual Fnnd Statements and Scbednles: U Nonmajor Governmental Funds: n Combining Balance Sheet - Nonmajor Governmental Funds Statement 11 73 L..J Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Governmental Funds Statement 12 74 ,.., U ~ n CITY OF ANDOVER, MINNESOTA U TABLE OF CONTENTS n u Page n Reference No. u n Nonmajor Special Revenue Funds: u Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 13 76 Subcombining Statement of Revenues, Expenditures aDd Changes in n Fund BalaDces - Nonmajor Special Revenue Funds Statement 14 78 U Nonmajor Debt Service Funds: Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 15 82 n Subcombining Statement of Revenues, Expenditures aDd Changes in u Fund BalaDces - Nonmajor Debt Service Funds Statement 16 84 n Nonmajor Capital Projects Funds: U Subcombining BalaDce Sheet - Nonmajor Capital Project Funds Statement 17 88 Subcombining Statement of Revenues, Expenditures aDd ChaDges in n Fund Balances - Nonmajor Capital Project Funds Statement 18 90 u Special Revenue Funds: Schedules of Revenues, Expenditures and Changes in n Fund Balances - Budget aDd Actual: U Forestry Statement 19 92 LRRWMO Statement 20 93 n Drainage aDd Mapping Statement 21 94 EDA General Statement 22 95 U Trail aDd Transportation Statement 23 96 Septic Disposal Statement 24 97 n Right-<lf- Way Management/Utility Statement 25 98 u Capital Equipment Reserve Statement 26 99 Developer Seal Coating Statement 27 100 n Oak Wilt Suppression Program Statement 28 101 U Internal Service Funds: Combining Statement of Net Assets - Internal Service Funds Statement 29 103 n Combining Statement of Revenues, Expenses, aDd Changes in Fund Net Assets _ U Internal Service Funds Statement 30 104 Combining Statement of Cash Flows - Internal Service Funds Statement 31 105 n u Agency Funds: Combining Statement of Net Assets - Fuduciary Funds Statement 32 107 n Capital Assets Used in the Operation of Govemmental Funds: u Schedule By Source Statement 33 109 Schedule By Function aDd Activity Statement 34 110 n Schedule of Changes By Function aDd Activity Statement 35 112 u Supplementary Financial Information: n Combined Schedule of Indebtedness ExhIbit 1 114 u Schedule of Tax Capacity Rates aDd Levies Exhibit 2 116 n Schedule of Deferred Tax Levies - General Obligation Bonds ExhIbit 3 117 u n u .., n u CITY OF ANDOVER, MINNESOTA ..., TABLE OF coNTENTS U ..., U Page Reference No. ,..., , U m. STATISTICAL SECI'lON (UNAUDITED) ..., Government-Wide Information: L.J Government-Wide Expenses By Function Table 1 120 Government-Wide Revenues By Source Table 2 121 ..., Fund Information: LJ General Fund Revenues By Source - Last Ten Fiscal Years Table 3 122 General Fund Expenditures By Function - Last Ten Fiscal Years Table 4 123 ..., Property Tax Levies and Collections - Last Ten Fiscal Years Table 5 124 LJ Special Assessment Levies and Collections - Last Ten Fiscal Years Table 6 124 Computation of Legal Debt Margin - December 21, 2002 and 2001 Table 7 125 n Assessed and Estimated Actual Value of Taxable Property - Years 1994 through 2003 Table 8 125 I Ratio of Net Bonded Debt to Assessed Value and Net Bonded Debt Per Capita U Last Ten Fiscal Years Table 9 126 Ratio of Annual Debt Service Expenditures for General Bonded Debt n to Total General Governmental Expenditures - Last Ten Fiscal Years Table 10 127 U Property Tax Rates - Direct and Overlapping Governments - Years 1994 through 2003 Table 11 127 ..., Computation of Direct and Overlapping Debt Including Debt Ratios Table 12 128 .J Principal Taxpayers Table 13 128 Building Permits, Property Values and Households - Last Ten Fiscal Years Table 14 129 n Demographics Table 15 130 Miscellaneous Statistical Data Table 16 131 U ,..., i U n L.J n U n U n u ..., L.J n U ,..., U ~ n u n u 16B5 CROSSTOWN BOULEVARD N.W. . ANDOVER, MINNESOTA 55304. (763) 755-5100 FAX (763) 755-B923 . WWW.CI.ANDOVER.MN.US n u June 23, 2003 n u To the Honorable Mayor and City Council City of Andover n 1685 Crosstown Blvd. NW Andover, Minnesota 55304 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 U following has set the standards forth: n "Andover City Policy and Code "The State Auditor, State of Minnesota U "Government Finance Officers Association "Governmental Accounting Standards Board n RESPONSffiILITY. Responsibility for both the accuracy of the presented da1a and the completeness of the financial statements U 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 n its various funds. u FINANCIAL STATEMENT FORMAT. This Comprehensive Annual Financial Report is presented in three main sections: n L Introductory U IT. Financial IlL Statistical n The Introduction includes a list of the City's principal officials as of December 31, 2002, the table of contents, organizational chart, and U this Letter ofTransmittaI. The Financial Section includes: (I) independent auditor's opinion; (2) management's discussion and analysis; (3) government wide and fund financial statements; (4) notes to the financial statements; (5) required supplernenlaly information; (6) the n combining statements, individual fund statements; and, (7) the supplemental information. The Statistical Section includes tables and reports of various economic, social, [mancial and fiscal data designed to reflect trends and ratios. U GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in n the form ofManagernent's Discussion and Analysis (MD&A). This letter oftransmittaI 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 U auditors. n REPORTING ENTITY. All City funds, departments, commissions, and other organizations for which the City of Andover is financially accountable arc presented within the Comprehensive Annual Financial Report. The Andover Firefighters' Relief Association u does not meet the established criteria for inclusion in the reporting entity, and accordingly arc excluded from this report. 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 of Senator Galusha A. Grow of Pennsylvania. U 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 n Lake. In fact, the area of Ham Lake was considered a part of Grow Township until 1871. u 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 n 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 You may have heard the popular "train myth" about how Andover received its name. The myth states that a train tipped over in a n swamp, and an eyewitness, relaying the incident, said it "went over and over," thereby naming the city" Andover." However, research u n 2 U ...... n L..J To the Honorable Mayor and City Council n City of Andover, Minnesota L..J n reveals that the name Andover first appeared in an article dated March 14, 1899 in the Anoira County Union Newspaper - before train tracks were ever built in the city. U The article stated that the Eastern Minnesota line of the Great Northern Railway was in the process of constructing railroad tracks from n the Coon Creek Cut-otf 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 U 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. n 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 , U Andover's population exceeds 26,000, classifying it as a third class city. .., The City of Andover as it exists today consists of 23,040 acres. Andover has a population estimated at 28,908. A Illpidly growing U 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: n U General Government Mayor and City council Financial administration Information systems ..., Newsletter ElectioIll Facilitv management I City clerk Assessing Engineering U Administration Legal Risk management Human resoUICes Planning and zoning n I Public Safety: U Police Protective insr>ection Animal control Fire protection Civil defense n L..J Public Works: Streets and highways Street signs Traffic signals Snow and ice removal Central eouioment maintenance Water maintenance n Street lighting U Sanitation: n Storm sewers Tree preservation & weed control Sanitary sewer maintenance L..J Parks and Recreation .., Recvcling U 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. n IMPLEMENTATION OF GASB 34 U In June 1999, the GASB issued Statement 34, which is the most comprehensive government accounting role ever developed. This .., standard substantially changes the way state and local governments report their financial activity. Andover has implemented these L..J changes for 2002. A summary of the most significant changes is as follows: I. Government-wide financial statements are prepared using full accmal accounting n 2. Basic fund financial statements present major funds instead of fund types U 3. Budgetary comparisons include original and amended budgets 4. All infrastroctures have been capitalized and all capital assets are depreciated except streets and trails that are under the modified approach. n 5. A management discussion and analysis is included as required supplemental information U .., U n U 3 ~ n To the Honorable Mayor and City Council u City of Andover, Minnesota n u ECONOMUC CONDnaONAND OUTLOOK n Very moderate population growth is expected to continue in 2002 and 2003, with an estimated population of34,500 by 2010. The rate of U residential growth slowed substantially in 1999 and 2000 as the availability of residential1y zoned property decreased. The City experienced a significant amount of commercial growth during 2000 and 200 1. 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. n The City's General Fund bas two major categories of revenue, which accounted for 74% of the total in 2002. They are general property U taxes at 58%, and intergovernmental revenues at 16%. Intergovernmental revenue includes state aids, such as local government aid, lIlllrlret value homestead credit, highway maintenance aid, fire relief aid and police aid; and county grants, such as recycling and n community development Local Government Aid (LGA) and Market Value Homestead Credit (MVHC) make up <ver 52% of U intergovernmental revenue, and total $119,827 and $420,560, respectively. During the past several years, the State of Minnesota has made numerous changes to laws pertaining to the distribution of LGA, n Homestead and Agricultural Credit Aid (HACA) and MVHC. U The City was able to make up this loss through an increased tax levy. Thus, substantially increasing the local tax rate for 2002. The tax n laws that resulted in this change also greatly reduced school district property tax levies, resulting i1 no net tax increase for most residential property owners. Sweeping changes approved in 2003 will result in the loss of approximately $590,000 in aid to Andover in U 2003. The state will allow cities the ability to levy up to 60% of the lost 2003 aid in 2004. LGA, HACA and MVHC for 1998 through 2003 are as follows: n U Year LGA HACA MVHC Total n 1998 $ 122.651 $ 378.975 $ - $ 501.626 1999 111,145 462,796 - 573,941 U 2000 119.752 490.237 - 609.989 2001 119,758 489,991 - 609,749 n 2002 119.827 - 563.754 683.581 U 2003* - - 86.864 86.864 *Due to the state budget deficit. the City will not be receiving anv LGA and limited MVHC. n U 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 genernte additional tax revenue needed to respond to an increasing demand for services. For 1999 and 2000, n the levy 1imit 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 dming the past few years. Levy 1imits were lifted for 200 1 but were U reinstated for 2002 and 2003. Strict levy limits are anticipated for 2004 that will not allow cities the ability to capture residential and commercial m.arlret value growth. n The State's property tax reform efforts have also included modifications to property class rates. Reductions in the class rates for all major U types of property have occurred in 1998, 1999, 2000, and for 2002. These changes resulted in a decrease in the taxable value of most properties. These changes and the impact on various valued properties are shown in the following table: n u n u n u n u n u n u 4 ...., n U To the Honorable Mayor and City Council n City of Andover, Minnesota U n Clas~ Rate I 1998 1999 2000 & 2001 2002 U Residential Homestead n Value to $75.000 1.00% 1.00% 1.00% 1.00% U $76.000 to $500.000 1.85% 1.70% 1.65% 1.00% Over $500,000 1.85% 1.70% 1.65% 1.25% n Commercial/ Industrial , Value to $150.000 2.70% 2.45% 2.40% 1.50% U Value above $150.000 4.00% 3.50% 3.40% 2.00% n U Tax Capacitv 1998 1999 2000 & 2001 2002 n Taxable Market Value U Residential Homestead $ 100.000 $ 1.213 $ 1.175 $ 1.163 $ 1.000 ,.., $ 150,000 2,138 2,025 1,988 1,500 I $ 200.000 3.063 2.875 2.813 2.000 U $ 250,000 3,988 3,725 3,638 2,500 $ 300.000 4.913 4.575 4.463 3.000 n J Commercial/Industrial $ 550.000 20.050 17.675 17.200 10.250 $ 750,000 28,050 24,675 24,000 14,250 n $ 1.000.000 38.050 33.425 32.500 19.250 1 U $ 2.500.000 98.050 85.925 83.500 49.250 n The City received a substantial amount of revenue from licenses and permits from 1990 lhrough 2002. The past 5 years are shown below: U Increase n Revenues (Decrease ) U 1998 $ 694,809 n/a 1999 609.344 $ (85.465) n 2000 623,662 14,318 U 2001 720,712 97,050 2002 588.965 (131.747) n The $131,747 decrease in revenue for 2002 is due to reclassification of plan check fees ($263,535), which were previously recorded as I U license and permit lee and are now recorded as a charges for services revenue. Revenue from residential building continued to modestly increase through 2002 but will decline through 2003, as a reduced nwnber of new residential lots are being added to the overall lot n inventory. , U The City analyzes user fees every year as part of the budget process and makes adjustments where appropriate. Revenue from charges for services totaled $722,690 in 2001, and $689,427 in 2002. The decline is the resuh of a reduction in fees generated from the declining n number of new development projects. U EMl'WYMENT The City of Andover's largest employers are government entities. The local school district has a significant presence in the community n and Anoka County's Parks and Highway Departments and 91erifIs 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. U The City does anticipate with the development of the Andover Station Commercial Park, that employment opportunities will be provided to residents in the near future. n U n U 5 ~ n To the Honorable Mayor and City Council u City of Andover, Minnesota n u Major employer.; in Andover are as follows: n Number of Finn Tvoe of Business I Product Emolovees u ISD No II Anob-Henneuin Elementarv and secondary education 523 n Anob County Parks and Highway Departments County government and services 247 u Kottkes' Bus Service. Inc. Bus transportation 173 Festival Foods GroceIy store 120 n Presbvterian Homes of Andover Senior housing and assisted living facilities 86 Ed Fields & Sons. Inc. Vegetable fan:niIu! 70 U McDonald's Restaurant 60 Meadow Creek Christian School Private education K-12 60 n City of Andover Municioal government and services 59 U MA.JOR INITIATIVES n FOR 1HE YEAR. The City has many accomplishments to report for 2002. The following list is a summary of some of the major U initiatives completed throughout the year. n Some additional noteworthy events/activities that have OCCUlTed in 2002 include: U 1. The City Council gave final approval to the City's 2020 Comprehensive Plan providing a blueprint for the long-term growth and development of the City. This approval also initiated a major staff effort to designate a minimum of 1,000 acres of Rural n Reserve for future areas where urbanization is most likely to occur in compliance with Metropolitan Council planning u requirements. 2. The City Council received the Final Report from the Sports Complex Task Force regarding the need for a new 110,000 sq. ft. n City Community Center that includes a field house/gymnasium, indoor ice arena, aquatics center, aerobics area and meeting U facilities. The Council reviewed the report and is expected to make a decision in the early part of 2003. This effort symbolizes the impact that citizen participation has on the future growth of the community in terms of needed public facilities and services. n 3. The City Council authorized and adopted a number of new measures and planning initiatives to promote and maintain high U quality development practices that included the acceptance of a Neighborhood Business District Study, approval of new Development Contract language controlling private development procedures, and approval of updating of the City's Lawn n Establishment and Accessory Building Structures ordinances. U 4. The City Council authorized 1he preparation of a City-wide Transportation Plan that will be a planning tool for the future transportation needs of the community. n 5. The City Council authorized the construction of a 6 million gallon a day (mgd) Water Treatment Plant and 1.5 million gallon U underground water storage reservoir that is to be completed in the summer of 2003. n 6. The City Council authorized the construction of new Municipal Well #8, which has been designed and is under construction to address current and future community water s=ice needs. U 7. Upon recommendation by the Parl<s and Recreation Commission, and approved by the City Council, City staff completed the n design and construction of over $600,000 in park and trail improvements. U 8. The City Council authorized the development of a Sanitary Sewer Plan for land areas that may potentially be designated as Rural Reserve. This plan will identify how sanitary sewer services could be provided to areas beyond the City's 2020 MUSA n (Metropolitan Urban Service Area) boundaries. U 9. Achievement of a Standards & Poor's bond rating upgrade from an "A" rating to an "A +" rating. This rating upgrade is a true achievement of the entire Management Team as the rating report references the strong management at the City of Andover. n 10. The 200 I Audit of City Finances was reported with an "unqualified" audit opinion for the second year in a row and with no U reportable conditions. n II. The City Council approved the restructuring of the Finance Department leading to the creation of a new Assistant Finance U Director to effectively address changing demands and requirements associated with managing the City's fiscal affairs. n u 6 ..... n U To the Honorable Mayor and City Council r1 City of Andover, Minnesota LJ 12. The introduction of a new Customer Service Satisfaction Program to measure the level of customer satisfaction with City n services and programs. LJ 13. The renovation of the City's Senior Center by Public Works Division staff underwritten through a combination of City and Community Development Block Grant funding sources. n U 14. A full time Fire Marshal was hired in April of 2002 to oversee Fire Code inspections. The Fire Marshal will also review new building and development plans. r1 15. The Fire Department took delivery and put into service a new 2,5oo-gallon water tanker near the end of July. The new water , U tanker will help provide fire suppression services to all rural areas of the community, which do not have City water service. : r1 16. During 2002, the Fire Department has conducted public fire education and fire safety for over 2,500 residents and students. , LJ 17. The Fire and Building Inspections Department conducted inspections and appropriate testing of new fire sprinkler and fire alarm systems for several new facilities constructed in Andover. A representation of some of these facilities included the Rum ; n River Elementary School, the Andover High School, and the Andover Station CoIIJIDCIcial center. J 18. The updating and restructuring of the City of Andover Emergency Operations Plan by City departments under the leadership of the Fire Department will help ensure appropriate emergency response in the event of a community emergency. The plan is n intended to assist City officials and emergency organizations to carry out their responsibilities for the protection of life and property under a wide range of emergency situations. U 19. For 2002, the Community Development Department Code Enforcement Office has processed over 900 code enforcement n complaints to m.,n"',n quality of life factors within the community. LJ Residential Development n In 2002, the City approved a number of new developments including Foxburgh Crossing, Constance Comers, Shady Oak: Grove, Maple I Hollow, Woodland Estates -r and 4~ Additions, Aztec Estates and North Lake Ridge. Private development approved in 2002 included U Silver Meadows and Andover Marketplace. Private development activities in a number of subdivisions such as Nature's Run, n Townhomes of Woodland Creek, Woodland Oaks, Chesterton Commons North and related Additions and Devonshire Estates approved in 200 I came on line in 2002 requiring City technical oversight in a variety of different areas. U Commerciallndnstrial Development n The Economic Development Authority approved the final purchase of property by United Properties in Andover Station marking a U turning point for the redevelopment of this valuable land resource. A new 50,000 sq. it grocery store, adjacent 16,200 sq. ft retaiI tenant space and a stand-alone 12,500 sq. it retaiI space was completed in October 2002. Also in Andover Station the City saw the completion ,.., of a new steakhouse restaurant and three new office buildings. Elsewhere in the City was the completion of the Molly Professional Building. U FOR THE FUIlJRE. The City continues to focus on quality of life improvements throughout the City. These efforts cover a broad n 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 LJ commerciallretaiI opportunities. n The City introduced a new 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 LJ government and programs. Additionally, accessibility to information and programs through the City's webpage (www.ciandover.mn.us) is continually being upgraded. n FINANCIAL INFORMATION U INTERNAL CONIROL. The City's accounting system was developed and is continually evaluated to assure the adequacy of internal n accounting controls. Internal accounting controls are designed to provide reasonable but not absolute assurance in the areas of: (I) LJ 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 by the City of Andover recognizes that (I) the evaluation of cost and benefits requires estimates and judgments by management; and (2) the cost ofa n control should not exceed the benefits likely to be derived. All internal controls are evaluated against the above criteria. It is our belief u 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 7 ~ n To the Honorable Mayor and City Council U City of Andover, Minnesota ,..., u 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 n of the General Fund and Special Revenue Funds are included in the annual budget U 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 n CASH MANAGEMENT. Cash temporarily idle during the year was invested in demand deposits, certificates of deposit, U.S. u government and agency securities, state and local government securities and commercial paper. n The City's investment policy is to minimize credit and market risks while maintaining a competitive yield on its portfolio. Accordingly, U deposits are required to be insured by federal depository insurance or collateralized. The City, its agent or a fmancial institution's trust department in the City's name held all collateral on deposits. ,..., RISK MANAGEMENT. The City Finance Director perfonns the duties of risk management The Finance Director continually reviews U 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 n miles of road, payroll, and expenditures increases, the City has been able to keep insurance costs fairly flat over the past few years. u OTHER INFORMA nON AWARDS. The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished Budget n Presentation Award to the City of Andover for it's annual budget for the fiscal year beginning January 1,2002. This is the first time the U 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 fmancial plan and as a communications device. This award is valid n for a period of one year only. We believe that the annual budget for the fiscal year beginning January I, 2003 continues to conform to the program requirements and have submitted it to the GFOA to determine its eligibility for another award. U 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. U ACKNOWLEDGMENTS. The preparation of this report could not have been accomplished without the efficient services of the n Finance Department staff and the consultation of the City's auditing firm. 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. U I also want to express our appreciation to the Mayor, members of the City Council and the City Administrator, John Erar, for their n interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner. U Respectfully submitted, ~~ n u n James Dickinson U Finance Director n u ,..., u n u n u n u 8 --. r1 U CITY OF ANDOVER, MINNESOTA n ORGANIZATION December 31, 2002 LJ r1 L.J Office Name Term Mayor Michael Gamache January 4, 2005 r1 LJ Council Member Don Jacobson January 1,2007 Council Member Michael Knight January 4, 2005 n Council Member Ken Orttel January 4, 2005 Council Member Julie Trude January 1,2007 U f""'1 City Administrator John Erar Appointed U Community Development Director Will Neumeister Appointed City Engineer David Berkowitz Appointed n Finance Director James Dickinson Appointed J Building Official David Almgren Appointed Public Works Superintendent Frank Stone Appointed Fire Chief Dan Winkel Appointed n City Clerk Vicki Volk Appointed U Attorney William G. Hawkins & Associates Appointed n Fiscal Consultants Ehlers & Associates, Inc. Appointed U fl LJ ...., U ...., U n U n U M U n U ...., U ...., L.J ...., U 9 ~ n u n CITY OF ANDOVER u Organizational Chart n u I QIy 0m::iI I I n I I I QIy.llbm:J II QIy - II Adviay - I u I I I I I I I I I n r~1 1luiI<Iq~ I I QlyOol: I I F.zJgine<riDg I I F"""", I I Fm:Pnm:tim I I PImIiog I I I'1ilIi;Wcm I Potia:1'roIrdioo I U - a.i Dclim: lbl's Offia: Iiq:iDcuing FII3DCiaI Fm:"- I'IlIIing.tZaq ~ n Scnia:s Scnia:s - Scnia:s U Ifuman Rcsoo.a:a - - ~-Way Infomlalion Soow.tlcc Ia,>ecticu """- S)'tmI RcmovaI n u - _ Coiro! Dninage .t -..", Slmn Sewtt M'!linc n u &mmi: Lowa: RIIll RM:r F_ Stn><ILi8bJing ~ Wallnb:lI Mgnt MaoapD n Aulhority 0rp0i2alim U F"""Y tmaIb:ml sigtmge n TmiI.t Capi1aIEqupIm Tmili:Signals U TIlIDII'l'dioa Rcme rl ~ lkksrn.fud; Pm.t_ u ~ f"1 W... TIlIi Uofinm:od PIl!io;a TIOC P=mlioa U n Slmn Sewtt Ta iImDm Rocjding Projcds u n SewttTIlIi 1luiI<Iqf1md Weed ComroI L.J Rmd.tlllilp: """"""- n w... ........ u ~ Pm DoIitalim 2003G.O.c.pilaI Sewtt n PIl!io;a - U RiB!: C<mnI F.qujlmou ,..., MaoapD u n u rl U 10 ..., n u n Tautges Redpath, Ltd. u Certified Public Accountants and Consultants n u INDEPENDENT AUDITOR'S REPORT n u To.the Honorable Mayor and n Members of the City Council u City of Andover, Minnesota n u We have audited the accompanying financial statements of the governmental activities, the n business type activities, each major fund, and the aggregate remaining fund information of u the City of Andover, Minnesota, as of and for the year ended December 31, 2002 which collectively comprise the City's basic financial statements as listed in the table of contents. n These financial statements are the responsibility of the City of Andover, Minnesota's u management. Our responsibility is to express an opinion on these basic financial statements based on our audit. 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 n Government Auditing Standards, issued by the Comptroller General of the United States. u 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 n examining, on a test basis, evidence supporting the amounts and disclosures in the financial u statements. An audit also includes assessing the accounting principles used and significant n estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. u n In our opinion, the financial statements referred to above present fairly, in all material u 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 n Andover, Minnesota, as of December 31,2002, and the respective changes in financial u position and cash flows, where applicable, thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. n u As described in Note 17 to the basic financial statements, the City of Andover, Minnesota adopted the provisions of Governmental Accounting Standards Board Statement No. 34, n Basic Financial Statements - and Management's Discussion and Analysis - for State and u Local Governments, Statement 36, Recipient Reportingfor Certain Shared Nonexchange Revenues, Statement 37, Basic Financial Statements - and Management's Discussion and n Analysis -for State and Local Governments: Omnibus, and Statement 38, Certain Financial u n u 4810 White Bear Parkway, White Bear Lake, Minnesota 55110. USA Telephone: 6514267000 Fax: 6514265004 n HlB Tautges Redpath. ltd. is a member of n International. A world-wide organization of accounting finns and business advisers. U 12 ...., r"1 ~ n U n J n , Statement Note Disclosures, as of January 1, 2002. This results in a change in the format and u content of the basic financial statements. n U In accordance with Government Auditing Standards, we have also issued a report dated May 15, 2003 on our consideration of the City of Andover, Minnesota's internal control over n financial reporting and our tests of its compliance with certain provisions of laws, , u 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 n report in considering the results of our audit. I LJ ,..., The Management's Discussion and Analysis, the budgetary information and the modified I approach information on pages 14 through 22 and 66 through 69, respectively, are not a U required part of the basic financial statements but are supplementary information required by n the Governmental Accounting Standards Board. We have applied certain limited procedures, u which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit n the information and express no opinion on it. u Our audit was made for the purpose of forming opinions on the financial statements that n collectively comprise the City of Andover, Minnesota's basic financial statements. The , introductory section, combining and individual fund statements and schedules, supplementary tJ financial information and statistical information as listed in the table of contents are n presented for purposes of additional analysis and are not a required part of the basic financial u statements. Such information, except for that portion marked "unaudited," on which we express no opinion, has been subjected to the auditing procedures applied in the audit ofthe n basic financial statements and, in our opinion, are fairly stated in all material respects, in u relation to the basic financial statements taken as a whole. n May 15, 2003 u n HUJ ~~ ~ t.:fi. u HLB TAUTGES REDPATH, LTD. n Certified Public Accountants u n U n U n U 13 ~ n u n MANAGEMENT'S DISCUSSION AND ANALYSIS u As management of the City of Andover, we offer readers of the City of Andover's financial statements this D.aII3tive overview and n analysis of the financial activities of the City for the fiscaJ year ended December 31, 2002. We encourage readers to consider the u information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages 2 through 8 of this report. n Financial m~hli~hts u The assets of the City of Andover exceeded its liabilities at the close of the most recent fiscaJ yearby $117,862,727 (Net assets). Of this n amount, $7,194,038 (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 fiscaJ policies. U The City's total net assets increased by $4,587,115. n As of the close of the cmrent fiscaJ year, the City of Andover's governmental funds reported combined ending fund balances cI u $17,231,617. n Soecial Debt CaDital General Revenue Service Proiects Totals u Reserved $ 72,327 $ - $ 1,665,451 $ 899,238 $ 2,637,016 n Designated 2.742.645 1.083.966 - 11.565.955 15.392.566 u Undesignated - (1.804) - (796.101) (797 .905) $ 2.814.972 $ I 082 162 S 1 665.451 S 11 669 092 $17.231677 n u The City's total long-tenn liabilities increased by $2,711,095 during the cmrent fiscaJ year, from $35,276,748 to $37,987,843. n Bel!innin.g EndinJ( u Balance Additions Reductions Balance Governmental activities: n Bonds Davahle $34.915.000 $ - $ (7.070.000) $ 27.845.000 u Comoensated absences 31 ~ 934 279 - 3142]3 Total l!Ovemmental activities ~5 22& 9~4 279 (7 070 000) 2R 159213 n u Business-tvoe activities: Bonds Davahle - 9.780.000 - 9.780.000 n Compensated absences 47.814 816 - 48.630 u Total business-type activities 47.814 9.780.816 - 9.828.630 n Total City long-t= liabilities S 35.276748 S 9 781 095 $ (7 070 0(0) $ 37 987 843 U Overview of the Financial Statements n u 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: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to n the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. u Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad n overview of the City of Andover's finances, in a manner similar to a private-sector business. U The statement of net assets presents information on all of the City of Andover's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indica10r of whether the financial position of n the City of Andover is improving or deteriorating. u n u 14 ...... ,., U Management's Discnssion and Analysis n J The statement of activities presents information showing how tOO 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 n 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). U Both of the government-wide financial statements distinguish functions of the City of Andover that are principally supported by taxes n and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of , their costs through user fees and charges (business-type activities). The governmental activities of the City of Andover include general U government, public safety, public works, sanitation, parks and recreation, recycling and economic development. The business-type activities of the City of Andover include water and sewer. n U The government-wide financial statements can be found on pages 24 and 25 of this report. n Fnnd 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 U three categories: governmental funds, proprietary funds, and fiduciary funds. ,., Governmental fonds. Governmental funds are used to account for essentially the same functions reported as governmental activities in L.J 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 n the end of the fiscal year. Such information may be useful in evaluating a government's near-term financial requirements. U 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 1 financial statement. By doing so, readers may better understand the long-term impact of the City's near term financial decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and change in fund balances provide a U 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 governmentaI fund statement of revenues, expenditures, and changes in fund balances for the following Ll major funds: General fund; G.O. Improvement Bonds of 1997B and 1999 Debt Service Funds (DSF); and the following capital projects funds (CPF): Water Trunk, Unfinanced, Road and Bridge, and Permanent Improvement Revolving. ,., i Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non- U major governmental funds is provided in the form of combining statements elsewhere in this report. n The City of Andover adopts an annual appropriated budget for its general and special revenue funds. U A budgetary comparison statement has been provided for those funds to demonstrate compliance with this budget. n The basic governmental fund financial statements can be found on pages 26 through 30 of this report. U Proprietary fonds. 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 n are reported in the statement of net assets and the statement of revenues, expenses and changes in net assets. U 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 and n sanitary sewer operations. U 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- n wide financial statements. U The basic proprietary fund financial statements can be found on pages 31 through 33 of this report. n Fiduciary fonds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary U 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. n The basic fiduciary fund financial statement can be found on page 34 of this report. U n U 15 ~ n Management's Discussion and Analysis U n Notes to the financial statements. The notes provided additional information that is essential to a full understanding of the data U provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 35 through 63 of this report. n Other information. The combining statements referred to earlier in connection with non-major governmental funds is presented u 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 73 through 112 of this report. n Government-wide Financial Analvsis u As noted earlier, net assets may serve over time as a useful indictor of a government's financial position. In the case of the City of n Andover, assets exceeded liabilities by $117,862,727 at the close of the most recent fiscal year. U The largest portion of the City of Andover's net assets ($88,081,913 or 75 percent) reflects its investment in capital assets (e.g. land, buildings, machinety, and equipment) less any related debt used to acquire those assets that is still outstanding. The City of Andover n uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the U 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. n With the first year implemen1ation of Governmental Accounting Standards Board Statement 34, the City is not presenting comparable u columns in the various comparison's and analyses for the previous year. Comparative information will be provided in future years. CITY OF ANDOVER'S NET ASSETS n u Governmental Business- Tvoe Activities Activities Total n Current and other assets $ 23,718,986 $ 8,272,751 $ 31,991,737 u Capital assets 93 236 466 33190991 126 427 457 n Total assets 116.955.452 41.463.742 158.419.194 u Long-term liabilities outstanding 28,159,213 9,828,630 37,987,843 Other liabilities 1.739.603 829.021 2.568.624 n u Total liabilities 29898.816 10.657.651 40.556 467 n Net assets: Invested in capital assets, net of related debt 64,911,479 23, I 70,434 88,08 1,913 u Restricted 5.882.451 4.337.170 10.219.621 Unrestricted 16.262.706 3.298.487 19.561.193 n Total net assets $ 87 056 636 $ 30.806 09 I $ 117 862.727 u 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 n remaining balance of unrestricted net assets ($19,561,193) may be used to meet the City's ongoing obligations to citizens and creditors. u 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 n the government as a whole, as well as for its separate governmental and business-type activities. u n u n u n u n u 16 ...... "1 LJ Management's Discnssion and Analysis n LJ Govemmental Activities n Governmental activities increased the City of Andover's net assets by $4,880,593. Key elements of this increase are as follows: L.J City of Andover's Changes in Net Assets n Governmental Business-Type L.J Activities Activities Total Revenues: n Program revenues: U Cban!es for services S 1.801.772 S 2.378.114 S 4.179.886 Operating grants and contributions 946,495 - 946,495 ,., Capital grants and contributions 5.849.683 373.550 6.223.233 LJ General revenues: Property taxes 5,076,374 - 5,076,374 ,., Tax increment 842,607 - 842,607 Grants and contributions not restricted U to specific programs 763,049 - 763,049 Unrestricted investments earningS 821002 458311 1279313 n LJ Total revenues 16 100 982 3 209 975 19310957 n Expenses: General government 2.355.954 - 2.355.954 LJ Public safety 2,474,284 - 2,474,284 Public works 4.819.429 - 4.819.429 n Sanitation 264.671 - 264.671 Parks and recreation 856,806 - 856,806 U Recvcling 116.344 - 116.344 Economic development 720,460 - 720,460 ,., Unallocated 30.614 - 30.614 Interest on IOIll!:-term debt 1.667943 - 1.667943 LJ Water - 1,526,526 1,526,526 Sewer - 1 206 R65 I 206 865 n U Total expenses 13 306 505 2733 391 16039896 ,., Increase (decrease) in net assets before gain on the sale of fixed assets and transfers 2.794.477 476.584 3.271.061 U Gain on the sale of fixed assets 1.316.054 - 1.316.054 ,., Transfers 770 062 (770 062) - LJ Increase in net assets 4,880,593 (293,478) 4,587,115 n 1 Net assets - January 1,2002 82.176,043 31.099.569 113.275.612 U Net assets - December 31, 2002 S 87.056.636 S 30.806091 S 117 .862. 727 ,., L.J n U n u n U 17 ~ n Management's Discussion and Analysis U n Below are specific graphs which provide comparisons of the governmental activities revenues and expenditures: U Governmental Activities - Revenues n Unrestricted U investments earnings Charges for services 11% Grants and n Tax increment 5% 5% contnbutions not U restricted for specific programs n 5% u n u Property taxes n 32% u n Capital grants and U contributions 36% n Operating grants and U contnbutions 6% n U Governmental Activities - Exoenses n Interest on long-term U debt 13% General government n Economic 18% development U 5% n Parks and recreation U 6% Sanitation n 2% Public safety U 19% n u n u n u n u n u 18 .., '1 LJ Management's Discussion and Analysis n U Business-Type Activities r1 Business-type activities decreased net assets by $293,478. Below are graphs showing the business-type activities revenue and expense LJ comparisons: Business-Type Activities - Revenues '1 L.J Unrestricted , n investments earnings , U 14% n I Capital grants and U contributions ,., 12% I L.J ,..., U n U n U n U Business-Type Activities - Expenses n LJ ...., U ...., Sewer LJ 44% ...., U Water 56% ...., U n U n U n L.J 19 ~ n Management's Discnssion and Analysis U n Financial Analvsis oftbe Government's Funds u Governmental Funds. The focus of the City of Andover's governmental funds is to provide information on near-term inflows, n 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 ofa government's net resources available for spending at the end of the u fiscaI year. r1 At the end of the current fiscal year, the City of Andover's governmental funds reported combined ending fund balances of$17,231,677. U Approximately 85 percent of this total amount ($14,594,661) constitutes unreserved fund balance. The remainder of the fund balance ($2,637,016) is reserved because it has already been committed 1) to provide for prepaid items ($4,152), 2) to provide for inventory ($68,175),3) to pay debt service ($1,665,451) and 4) bond proceeds specified for a project ($899,238). n The general fund decreased by $605,100 in 2002, which was primarily due to a transfer to the road and bridge capital projects fund to U supplement the pavement management program. Conversely, the road and bridge fund increased by that same amount n In 2002, improvement bonds of 1997B and 1999 debt service funds decreased by $1,881,093 and $1,872,122 respectively, as outstanding U bonds were called and paid off early. The permanent improvement revolving capital projects fund increased by $1,090,690, largely due to the of prepayments of assessments n on improvement projects. u The nonmajor special revenue funds decreased by $709,348 for 2002 which was primarily due to a transfer to the road and bridge capital n projects fund to supplement the pavement management program. u The non-major debt service funds decreased by $630,497, due to scheduled debt service payments. Proprietary funds. The City of Andover's proprietary funds provide the same type of information found in the government-wide n financial statements, but in more detail U The unrestricted net assets in the respective proprietary funds are enterprise funds $3,287,721 (water $1,540,135 and sewer $1,747,586) n and internal service funds $238,008. The water and sewer enterprise funds had decreases in net assets in 2002 of $296,830 and $7,414 respectively, and the internal service funds had increases in net assets of $66,032. U Bud!!'etarv Hi!!'bli!!'bts n u General Fund n The expenditure budget was amended to provide for salary and benefit adjustments that had not been dispersed to the various departments when the budget was originally adopted The City budgeted a contingency to provide for these increases. Also, the budget U was amended for the transfers out that had been previously designated in the prior years' fund balance. The revenue budget was amended to rea1locate license and permit fees to charges for services. n Caoital Asset and Debt Administration u Capital assets. The City of Andover's investment in capital assets for its governmental and business type activities as of De=ber 31, n 2002, amounts to $126,427,457 (net of accumulated depreciation). This investment in capital assets includes land, buildings, infrastructure, machinery and equipment u The City has elected to use the modified approach as defined in GASB Statement No. 34 for infrastructure reporting for its Pavement n Management Program, which includes streets and trails. Under GASB Statement No. 34, eligtl>le infrastructure capital assets are not U required to be depreciated under the following requirements: 1) The City manages the eligtl>le infrastructure capital assets using an asset management system with characteristics of (a) an up n to-date inventory; (2) perform condition assessments and summarize the results using a measurement scale; and (3) estimate u annual amount to maintain and preserve at the established condition assessment level. 2) The City documents that the eligtl>le infrastructure capital assets are being preserved approximately at or above the established ,., and disclosed condition assessment level. u The City's policy is to achieve an average rating of good (56 - 70) for all streets and trails. As of December 31, 2002, the City's street n and traiI 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 traiIs are constantly deteriorating resulting from the following factors: (I) traffic using the system; (2) the 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 n u 20 ...... n LJ Management's Discussion and Analysis n , U 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, crnck sealing, seal coaling and overlaying. The City expended $1,590,268 on street and ,..., trail maintenance for the year ending December 31, 2002. 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 $900,000. ,..., Adiustments J Beginning Due To Ending Primary Government Balance Restatement Addition~ Deletions Balance n GovernmentaI activities: I U Land and improvements S 2.741.610 $ 6.034.944 S - S (763.444) S 8.013.110 Streets and trails - 66,955,077 2,785,756 - 69,740,833 n Construction in progreSS - 3.450.484 758.953 0.047300) 1.162.137 Buildings and improvements 8,191,297 (2,547,373) 86,659 (20,371) 5,710,212 LJ Furniture and eQUitllIlent 1.105.675 (1.046,288) - - 59,387 Machinery and eQuiDment 5.940.492 (926.461) 655.113 (269.510) 5399.634 ~ Other park improvements - 1,978,119 796,803 - 2,774,922 I Storm sewers - 6 J57 718 688 242 - 7 045 960 u Total capital assets 17979074 80 256 220 5771 526 (4100625) 99 906 195 n u Less accumulated depreciation for: Buildings and improvements - 1,376.011 191,260 - 1.567,271 Furniture and equipment - 54,685 1,045 - 55,730 ,..., Machinery and eQuiDment 2331.507 425.936 (229.418) 2.528.025 , - LJ Other park improvements - 768.938 94.958 - 863.896 Storm sewers - 1.506,397 148.410 - 1.654.807 ,..., Total accumulated depreciation - 6.037 .538 861.609 (229.418) 6.669.729 LJ Governmental activities ..., capital assets - net 17.979.074 74218.682 4.909.917 (3.871207) 93.236.466 LJ Business-type activities: Land and improvements - 33.900 162.487 - 196387 ...., Construction in progreSS - 2.117.091 4.805,387 (828,365) 6.094.113 LJ Buildings and improvements - 4,402,174 - - 4,402,174 Furniture and eQUitllIlent 982.013 (952.658) - - 29,355 Machinery and equipment 1,156,162 (666,685) - - 489,477 ..., Collection and distribution 33514 555 (3924 1l0) 1900 527 31490 972 - U Total capital assets n beinl!: depreciated 35 652 730 1009 712 6868401 (828 3(5) 42 702478 U Less accumulated depreciation for: Buildings and improvements - 1.808,266 182,210 - 1.990.476 n Furniture and equipment 111,487 (82,132) - - 29,355 U Machinery and equipment 367.730 (70.610) 42.006 - 339.126 Collection and distribution 7.533.203 (991.487) 610.814 - 7.152.530 ..., Total accumulated depreciation 8012420 664 037 835 030 - 9 511 487 U Business-type activities n capital assets - net 27.640,310 345.675 6.033371 (828.365) 33.190.991 U Total capital assets S 45 619 384 S 74 564 357 S 10 943.288 S (4.699.572) S126 427 457 ..., Additional information on the City of Andover's capital assets can be found in Note 5. U ..., i..J 21 ~ n Management's Discnssion and Analysis u n Long-term debt. At the end of the cmrent fiscal year, the City of Andover had total long-term debt outstanding of $37,987,843, an U increase of$2,711,095 from 2001. General obligation revenue bonds ($11,895,000) were used to finance the addition to the public works facility and the water treatment facility (currently being constructed). Special assessment bonds ($2,795,000) financed improvement n projects within the City and are assessed to the benefiting properties. Tax increment bonds ($10,450,000) financed the City's economic development plan. Certificates of indebtedness ($1,565,000) financed capital equipment purchases. Permanent improvement revolving u bonds ($8,325,000) financed improvement projects within the City and are assessed to the benefiting properties. State aid bonds ($2,595,000) were used to finance Municipal State Aid (MSA) eliglole road projects. n Additional long-term debt in the amount of$362,843 is for compensated absences. u City of Andover's Outstanding Debt n Governmental Business- TVDC U Activities Activities Total n Bonds payable: U G.O. revenue bonds $ 2.115.000 $ 9.780.000 $ 11.895.000 SJ>CCial assessment bonds 2.795.000 - 2.795.000 n Tax increment bonds 10,450,000 - 10,450,000 Certificates of indebtedness 1.565.000 - 1.565.000 u Permanent improvement revolving bonds 8,325,000 - 8,325,000 State aid bonds 2 595 000 - 2 595 000 n Total bonds payable 27,845,000 9,780,000 37,625,000 u Compensated absences 314.213 48.630 362.843 n Total S 28.159.213 S 9 828.630 S 37.987843 u The City of Andover maintains an A+ rating from Standard and Poor's. n u 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 $34,388,588. Only $3,567,152 of the City's outstanding debt is counted within the n statutory limitation. 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 n additional financial information should be addressed to the City of Andover, Attn: Finance Director, 1685 Crosstown Boulevard NW, Andover, Minnesota 55304. u n u n u n u n u n u n u n U 22 ..... n CITY OF ANDOVER, MINNESOTA u STATEMENT OF NET ASSETS Statement I December 31, 2002 n u Primary Government n Government Business-Type Activities Activities Total u Assets: Cash and investments $ 18,169,920 $ 7,507,752 $ 25,677,672 n Restricted assets: Cash and investments 45,504 45,504 u - Accrued interest 61,583 24,939 86,522 Due from other governmental units 96,197 1,384 97,581 n Accounts receivable - net 162,584 580,327 742,911 u Prepaid items 40,003 51,350 91,353 Property taxes receivable: n Unremitted 70,181 - 70,181 Delinquent 109,923 - 109,923 U Special assessments receivable: Unremitted 4,135 32 4,167 n Delinquent 34,225 3,179 37,404 Deferred 4,818,360 2,601 4,820,961 u Notes receivable 37,943 - 37,943 Inventories - at cost 113,932 55,683 169,615 n Capital assets - net 93,236,466 33,190,991 126,427,457 u Total assets 116,955,452 41,463,742 158,419,194 n Liabilities: u Interfund payable 10,766 (10,766) - Accounts payable 93,225 14,151 107,376 n Contracts payable 318,680 560,804 879,484 Deposits payable 1,900 2,100 4,000 u Due to other governmental units 252,558 5,299 257,857 Salaries payable 114,441 16,876 131,317 n Unearned revenue 468,046 - 468,046 Accrued interest payable 479,987 240,557 720,544 u Compensated absences: Due in more than one year 314,213 48,630 362,843 n Bonds/notes payable: u Due within one year 4,415,000 - 4,415,000 Due in more than one year 23,430,000 9,780,000 33,210,000 n Total liabilities 29,898,816 10,657,651 40,556,467 u Net assets: n Invested in capital assets, net of related debt 64,911,479 23,170,434 88,081,913 Restricted for: u Debt service 2,816,396 - 2,816,396 Capital improvements 899,238 4,337,170 5,236,408 n Tax increment pwposes 2,166,817 - 2,166,817 Unrestricted 16,262,706 3,298,487 19,561,193 U Total net assets $ 87,056,636 $ 30,806,091 $ 117,862,727 n u The accompanying notes are an integral part of these financial statements. n U n u n u 24 ~ n LJ CITY OF ANDOVER, MINNESOTA n STATEMENT OF ACI1VITIES Statement 2 For The Year Ended December 31, 2002 U 1 Net (Expense) Revenue and Program Revenues Changes in Net Assets U Charges Operating Capital Primary Government For Grants and Grants and Governmental Business-Type Expenses Services Contributions Contributions Activities Activities Total n FunctionsiPro<!rams LJ Primary government Government activities: n General government $ 2,355,954 $ 536,000 $ 12,137 $ 38,053 $ (1,769,764) $ - $ (1,769,764) LJ Public safety 2,474,284 876,63t 240,Ot9 - (1,357,634) - (1,357,634) Public works 4,819,429 358,194 402,126 5,526,303 1,467,194 - t,467,194 Sanitation 264,671 - (264,671) - (264,671) n Parks and recreation 856,806 - - 285,327 (571,479) - (57t,479) LJ Recycling 116,344 30,947 54,183 - (3 t,2 14) (31,214) Economic development 720,460 - - - (720,460) - (720,460) Unallocated 30,614 - - (30,614) - (30,614) ,..., Interest on long-term debt 1.667,943 - 238,030 (1,429,913) - 0,429.913) Total government LJ activities 13,306,505 1,801.772 946,495 5,849,683 (4,708,555) - (4,708,555) ,.., Business-type activities: Water t ,526,526 t,128,t82 - 179,066 - (219,278) (219,278) LJ Sewer 1,206,865 1,249,932 - 194,484 237,551 237,551 Total business-type activities 2,733,391 2,378,114 - 373,550 - 18,273 t 8,273 ,..., LJ Total primary government $16,039,896 $ 4,179,886 $ 946,495 $ 6,223,233 (4,708,555) t8,273 (4,690,282) ..., General revenues: LJ General property taxes 5,076,374 - 5,076,374 Tax increment collections 842,607 - 842,607 Grants and contributions not ..., restricted to specific programs 763,049 - 763,049 Unrestricted investment earnings 821,002 458,311 1,279,313 U Gain on sale of capital assets 1,316,054 - 1,316,054 Transfers 770,062 (770.062) - n Total general revenues, gain on sale of capital LJ assets and transfers 9,589,148 (311,751) 9,277,397 ..., Change in net assets 4,880,593 (293,478) 4,587,115 U Net assets - beginning 82,176,043 3t.099,569 113,275,612 Net assets - ending $ 87,056,636 $ 30,806.091 $117,862,727 n LJ The accompanying notes are an integral part of these financial statements. n U ..., , U ,.., LJ n LJ n u 25 ~ n u CITY OF ANDOVER, MINNESOTA BALANCE SHEET GOVERNMENTAL FUNDS n December 31, 2002 U G.O. G.O. n Improvement Improvement Bonds of Bonds of U 1997B 1999 WaterTnmk General DSF DSF CPF n Assets Cash and investments $ 2,638,221 $ 29,196 $ 13,382 $ 1,303,669 U Accrued interest 9,384 97 4,308 Due from other governmental mrits 48,292 - - Accounts receivable - net 64,943 - - - n Intcrfimd receivable 205,000 - - - U Prepaid items 4,152 - - - Property taxes receivable: Unremitted 45,981 - - n Delinquent 82,812 - - - Spccia1 8SSCSsments receivable: U Unremitted - - 58 Delinquent 1,905 - 1,311 n Deferred - 5,956 - 759,328 Notes receivable - - - - U InvcntoIy 68.175 - - Total assets 3,168,865 35,249 13,382 2.068,674 n Liabilities and FlDld Balances U Liabilities: n Intcrfund payable - - Accounts payable 8t,370 - U Contracts payable 11,733 - - - Deposits payabte 1.900 - - n Due to other governmental mrits 64,877 - 13,382 - Salaries payable 101,378 - - U Deferred =enuc 92,635 5,956 - 760,639 Totalliabi1ities 353,893 5,956 13,382 760,639 n FlDld balances: U Reserved for: Prepaid items 4,152 - - - n InvcntoIy 68,175 - Debt service 29,293 U Projects - - - Unreserved reported in: n Designated: General Fund 2,742,645 - - - U Special Revenuc FlDlds - - - - Capital Projects FlDlds - - - 1,308,035 Undcsignated: n Special Revenuc FlDlds U Capital Projects FlDlds - - - - Total fund balances 2,814,972 29,293 - 1,308,035 n Total liabilities and fund balances $ 3.168,865 $ 35,249 $ 13,382 $ 2,068,674 U FlDld balance reported above n ArnolDlts reported for governmental activities in the statement of net assets arc different because: U Capital assets used in governmental activities arc nol financial rcsoun:cs and, theref<=, arc not reported in the funds. Other tong-term assets arc not avai1able to pay for current-period e:xpenditurcs and, therefore, arc deferred in the funds. 1ntema1 service funds arc used by management to charge the cost of equipment ma;nt~"Ucc and insurance to individual funds. n The assets and liabilities arc included in the governmental activities statement of net assets along with a deduction of net U =enuc al1ributable to business-type activities. Long-term liabilities, including bonds payable, arc not due and payable in the current period and, therefore, arc nol reported in the funds. n Net assets of governmental activities U The accompanying notes arc an integral part of these financial statements. n U 26 ~ n L.J Stalement 3 n U n U PennanenI Road & Improvement Other Intra Unfinanced Bridge Revolving Government>! Activity n CPF CPF CPF Funds Eliminations Tot>! U $ 10,743 $ 1,460,042 $ 5,871,401 $ 6,674,509 $ - $ 18,001,163 6,431 19,257 21,549 - 61,026 n - 16,482 - 31,423 - 96,197 - - 97,641 - t62,584 U - 450,000 - - (655,000) - - - 4,152 ..., - 6,234 - 17,966 - 70,181 - - 27,111 - 109,923 U t,005 1 3,071 - 4,135 ,.., - 295 95 30,6t9 - 34,225 , 238,072 902,720 1,49t,085 1,42t,199 4,818,360 U - 37,943 37,943 - - 68,175 n 249,820 2.842,204 7,381,839 8,363.03t (655,000) 23,468,064 U ,., 530,000 - 125,000 (655,000) - U - 20 - 6,476 - 87,866 - 4,8t4 25,328 276,805 3 t 8,680 n - - - - t,900 t66,548 343 - 6,550 - 251,700 U - - 6,366 - 107,744 238.072 903,015 1,49t,180 t ,977 ,000 - 5,468,497 n 934,620 908,t92 1,516.508 2,398,197 (655.000) 6,236,387 U n - - 4,152 - - - 68,175 U - - 1,636,158 - 1,665,451 - - 899,238 899,238 n U - - - - 2,742,645 - - 1,083,966 - 1,083,966 - t,934,OI2 5,865,331 2,458,577 11,565,955 ,..., - - (1,804) - (t,804) U (684,800) - (111,301) (796,10t) ,., (684,800) 1,934,012 5,865,331 5,964.834 - 17,231,677 U $ 249,820 $ 2,842,204 $ 7,38t,839 $ 8,363.031 $ (655,000) $ 23,468,064 ,., $ 17,231,677 U 93,236,466 5,000,451 n U 227,242 n (28,639,200) u $ 87.056.636 n u 27 ~ n CITY OF ANDOVER, MINNESOTA U STATEMENr OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE n GOVERNMENTAL FUNDS U ForThc Year Ended December 31,2002 n G.O. G.O. U Improvement Improvement Bonds of Bonds of n 1997B 1999 Water Trunk General DSF DSF CPF U Revenues: General property taxes $ 3,782,334 $ - $ - $ - n Tax increment collections - - - - Licenses and permits 588,965 - - - U Intergovernmental 1,043,272 - - - Special assessments - 170,289 332,645 73,450 n Charges for services 689,427 - - - Fines 73,475 - - - U Investment income 109,524 - - 88,219 Miscellaneous n Park dedication fees - - - - Connection charges - - - 931,718 U Other 208,790 - - - n Total revenues 6,495,787 170,289 332,645 1,093,387 U Expenditures: Current: n General government 2,044,792 - - - Public safety 2,352,909 - - - U Public works 1,212,143 - - 213,978 Sanitation 107,661 - - - n Parks and recreation 643,712 - - - Recycling 116,005 - - - U Economic development - - - - Unallocated 30,614 - - - n Capital outlay: General government 58,943 - - - U Public safety - - - - Public works - - - - n Sanitation - - - - Parks and recreation 18,738 - - U Debt service: Principal retirement - 2,325,000 2,115,000 - n Interest - 167,385 124,339 - Paying agent fees - - - - U Professional services - 2,867 13,382 Construction/acquisition costs - - - - n Total expenditures 6,585,517 2,495,252 2,252,721 213,978 LJ Revenues over (under) expenditures (89,730) (2,324,963) (1,920,07 6) 879,409 n Other financing sources (uses): U Transfers in 217,437 620,000 310,371 468,579 Transfers out (748,893) (176,130) (262,417) (652,209) n Proceeds from the sale of capital assets 16,086 - - - u Total other financing sources (uses) (515,370) 443,870 47,954 (183,630) n Net increase (decrease) in fund balance (605,100) (1,881,093) (1,872,122) 695,779 U Fund balance - January 1 3,420,072 1,910,386 1,872,122 612,256 n Fund balance - December 31 $ 2,814,972 $ 29,293 $ - $ 1,308,035 U The accompanying notes are an integral part of these financial statements. n u 28 .., n u n Statement 4 U ,..., U Permanent n Road & Improvement Other Intra Unfinanced Bridge Revolving Governmental Activity u CPF CPF CPF Funds E\iminations Total n S - S 531,169 S - S 746,550 S - S 5,060,053 - - - 878,567 - 878,567 L.J - - - - - 588,965 , - 294,435 - 426,371 - 1,764,078 , r1 75,454 94,906 3,179,015 258,037 - 4,183,796 - - - 181,514 - 870,941 U - - - - - 73,475 - 105,361 234,121 275,671 - 812,896 r1 - - - 280,312 - 280,312 U - - - 349,952 - 1,281,670 - - 1,328 128,787 - 338,905 .., U 75,454 1,025,871 3,414,464 3,525,761 - 16,133,658 n i 129,200 2,173,992 LJ - - - - - - - - - 2,352,909 358,917 1,451,175 773,195 594,307 - 4,603,715 n - - - 2,552 - 110,213 U - - - 45,449 - 689,161 - - - - - 116,005 - - - 720,960 - 720,960 n - - - - - 30,614 U - - - 58,943 - - - - - 317,699 - 317,699 n - - 148,984 673,300 - 822,284 J - - - 65,215 - 65,215 - - 3,644 678,750 - 701,132 r1 - - - 2,630,000 - 7,070,000 U - - - 1,476,785 - 1,768,509 - - - 3,415 - 3,415 - - - 8,601 - 24,850 r1 - - 642,028 116,925 - 758.953 LJ 358,917 1,451,175 1 ,567,851 7,463,158 22,388,569 - r1 (283,463) (425,304) 1,846,613 (3,937,397) - (6,254,911) U 435,421 1,219,010 - 1,932,450 (4,449,206) 754,062 r1 (508) (34,366) (755,923) (1,818,760) 4,449,206 - U - - - 2,123,875 - 2,139,961 434,913 1,184.644 (755,923) 2,237 ,565 - 2,894,023 n U 151,450 759,340 1,090,690 (1,699,832) - (3,360,888) (836,250) 1,174,672 4,774,641 7,664,666 - 20,592,565 n U S (684,800) S 1,934,012 S 5,865,331 S 5,964,834 S - $ 17,231.677 n u 29 ~ n CITY OF ANDOVER, MINNESOTA u RECONCILIATION OF THE STATEMENT OF REVENUES, Statement 5 EXPENDITIJRES, AND CHANGES IN FUND BALANCES OF n GOVERNMENTAL FUNDS u For The Year Ended December 31, 2002 n Amounts reported for governmental activities in the U statement of activities (page 29) are different because: n Net changes in fund balances - total governmental funds (page 29) $ (3,360,888) u Governmental funds report capital outlays as expenditures. However, in the statement of n 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 U depreciation in the current period. 1,862,617 In the government-wide statement of activities, only the gain on the sale of capital assets is n reported, whereas in the governmental funds, the proceeds from the sale increase financial u resources. Thus, the change in net assets differs from the change in fund balance by the net book value of the capital assets sold. (823,907) n Revenues in the statement of activities that do not provide current financial resources are not U reported as revenues in the funds. (22,782) n The issuance oflong-term debt (e.g., bonds, leases) provides current financial resources to U governmental funds, while the repayment of the principal oflong-term debt consumes the current fInancial resources of governmental funds. Neither transaction, however, has any n effect on net assets. This amount is the net effect of these differences in the treatment of long-term debt and related items. 7,070,000 U Some expenses reported in the statement of activities do not require use of current financial n resources and, therefore, are not reported as expenditures in governmental funds. 100,287 U 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 attnbutable to n governmental activities. 55,266 U Change in net assets of governmental activities (page 25) $ 4,880,593 n u The accompanying notes are an integral part of these financial statements. n u n u n u n u n u n u n u 30 ...., n u CITY OF ANDOVER, MINNESOTA n STATEMENTOFNEf ASSETS Statement 6 PROPRlETARY FUNDS U December 31, 2002 n Governmental U Activities Total 1ntemaI Water Sewer Current Year Service Funds ,...., Assets U CmrenI assets: Cash and cash equivalents $ 6,108,769 $ 1,398,983 $ 7,507,752 $ 168,757 ,..., Restricted assets: Cash and cash equivalents 45,504 - 45,504 U Accrued interest 20,320 4,619 24,939 557 Due from olher governmental units - 1,384 1,384 n Accounts receivable. net 258,913 321,414 580,327 - Prepaid items - 5t,350 51,350 35,851 U Special assessments receivable: Unremitted 32 32 Delinquent - 3,179 3,179 n Defem:d 2,601 . 2,601 - U Inventories - at cost 55,683 - 55,683 45,757 Total current assets 6,491,790 1,780,961 8,272,751 250.922 ,...., Noncurrent assets: I Capital assets: U Land 196,387 - t 96,387 Buildings and structures 4,402,t74 - 4,402,174 n Machinery and equipment 210,449 308,383 5t8,832 - Distnbution and collection system 12,2t9,765 19,271,207 3 t,490,972 U Construction in progress 5,753,061 34 t ,052 6.094,1l3 - Total capital assets 22,781,836 19,920,642 42,702,478 - n Less: Allowance for depreciation (4,542.313) (4.969,174) (9.5Il,487) - U Total noncurrent assets t8,239,523 14,951,468 33,t90,991 - Total assets 24,731,313 16.732,429 4t,463,742 250,922 n I Uabilities , U Current liabilities: Accounts payabte 1l,187 2,964 14,151 5,359 n Conlr1lcts payable 560,778 26 560,804 . Deposits payable 2,100 2,too - U Interest payabte 240,557 - 240,557 - Due to olher governmental units 1,718 3,581 5,299 858 n Salaries payable to,699 6,177 t6,876 6,697 Total current liabilities 827,039 . 12,748 839.787 12,914 U Noncurrent liabilities: ,...., Bonds payabte - due in more than one year 9,780,000 9,780,000 , Compensated absences payable 28,003 20,627 48,630 - Li Total noncurrent liabilities 9,808.003 20,627 9,828,630 T otalliabilities 10,635,042 33,375 10.668,417 t2.914 n U Net assets Invested in capital assets, net of related debt 8,218,966 14,95t,468 23,170,434 - Restricted 4,337,170 4,337,170 n Unrestricted 1,540,135 1,747,586 3,287,721 238,008 U Total net assets $ 14,096,271 $ 16,699,054 $ 30,795,325 $ 238,008 ,..., Net assets reported above $ 30,795,325 U Amounts reported for business-type activities in the statement of net assets an: different because: 1ntemaI service funds an: used by management to charge lhe cost of equipment maintenance ,..., and insurance to individual funds. This amount is lhe portion of net revenue attributable to business-type activities. 10,766 U Net assets of business-type activities $ 30,806.091 ,...., The accompanying notes an: an integrnl part of lhese financial statements. U 31 ~ n CITY OF ANDOVER, MINNESOTA u STATEMENT OF REVENUES, EXPENSES AND Statement 7 CHANGES IN FUND NET ASSETS n PROPRIETARY FUNDS u For The Year Ended December 31, 2002 n Governmental u Activities Total Internal n Water Sewer Current Year Service Funds U Operating revenues: n User charges $ 1,056,666 $ 1,229,730 $ 2,286,396 $ 435,998 Meters 40,343 - 40,343 - u Permit fees 14,000 - 14,000 - Penalties 16,977 20,018 36,995 - n Other 196 184 380 31,235 u Total operating revenues 1,128,182 1,249,932 2,378,114 467,233 n Operating expenses: U Personal services 335,845 139,638 475,483 179,449 Supplies 77,360 13,580 90,940 125,844 Other service charges 453,731 103,167 556,898 104,014 ,..., Disposal charges - 561,249 561,249 - U Depreciation 433,937 401,093 835,030 - Total operating expenses 1,300,873 1,218,727 2,519,600 409,307 n u Operating income (loss) (172,691) 31,205 (141,486) 57,926 n Nonoperating revenues (expenses): Investment income 411,352 46,959 458,311 8,106 u Interest expense (240,557) - (240,557) - n Total nonoperating revenues (expenses) 170,795 46,959 217,754 8,106 u Income (loss) before contributions and transfers (1,896) 78,164 76,268 66,032 n Capital contributions 179,066 194,484 373,550 - u Transfers out (474,000) (280,062) (754,062) - n Change in net assets (296,830) (7,414) (304,244) 66,032 u Net assets -lanUlll)' 1 as previously reported 13,949,151 16,804,743 30,753,894 171,976 n Cumulative effect of change in accounting principal 377,918 (5,756) 372,162 - Prior period adjustment 66,032 (92,519) (26,487) - u Net assets -lanUlll)' 1 as restated 14,393,101 16,706,468 31,099,569 171,976 n Net assets - December 31 $ 14,096,271 $ 16,699,054 $ 30,795,325 $ 238,008 u n Net changes in net assets reported above $ (304,244) u Amounts reported for business-type activities in the statement of activities are different because: 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 business-type activities. 10,766 u Change in net assets of business-type activities $ (293,478) n The accompanying notes are an intregral part of these financial statements. u n u 32 ...... n u CITY OF ANDOVER, MINNESOTA n STATEMENT OF CASH FLOWS Statement 8 PROPRlETARY FUNDS U For The Year Ended December 31,2002 n Governmental U Activities Total Internal n Water Sewer Current Year Service FWlds U Cash flows from operating activities: Receipts from customers and users $ 1,099,856 $ 1,213,772 $ 2,313,628 $ 467,233 n Payment to suppliers (544,991) (681,472) (1,226,463) (284,286) Payment to employees (336,550) (137,288) (473,838) (180,300) L..J Net cash flows from operating activities 218,315 395,012 613,327 2,647 n Cash flows from noncapital financing activities: L.J Receipt of advances from other funds 11,591 11,591 - Payment of advances to other funds - (9,815) (9,815) - Transfers out (474.000) (280,062) (754,062) - n , Net cash flows from noncapital financing activities (462,409) (289,877) (752,286) U Cash flows from capital and related financing activities: n Acquisition of capital assets (5,105,708) - (5,105,708) - Receipt of bonds 9,780,000 - 9,780,000 - u Net cash flows from capital and related financing activities 4,674,292 - 4,674,292 - n U Cash flows from investing activities: Investment income 401,287 51,278 452,565 7,765 n Net increase in cash and cash equivalents 4,831,485 156,413 4,987,898 10,412 U Cash and cash equivalents - January 1 1,322,788 1,242,570 2,565,358 158,345 n Cash and cash equivalents - December 31 $ 6,154,273 $ 1,398,983 $ 7,553,256 $ 168,757 U Reconciliation of operating income to net cash provided n (used) by operating activities: Operating income (loss) $ (172,691 ) $ 31,205 $ (141,486) $ 57 ,926 U Adjustments to reconcile operating income (loss) ~ to net cash flows from operating activities: Depreciation 433,937 401,093 835,030 - U Changes in assets and liabilities: Decrease (increase) in due from other governmental units 275 275 - n Decrease (increase) in accoWlts receivable (25,725) (35,134) (60,859) - Decrease (increase) in prepaid items - (6,086) (6,086) (35,851) U Decrease (mcrease) in special assessments (2,601) 13,203 10,602 - Decrease (increase) in inventory (362) 20 (342) (16,451) n Increase (decrease) in accounts payable (14,954) (1,017) (15,971) (2,984) Increase (decrease) in contracts payable - 26 26 - W Increase (decrease) in deposits payable 500 - 500 - Increase (decrease) in due to other governmental units 916 3,581 4,497 858 Increase (decrease) in salaries payable (1,476) 2,305 829 571 ~ Increase (decrease) in deferred revenue (14,504) (14,504) - - U Increase (decrease) in compensated absences 771 45 816 (1,422) r" Total adjustments 391,006 363,807 754,813 (55,279) U Net cash provided by operating activities $ 218,315 $ 395,012 $ 613,327 $ 2.647 n Noncash investing, capital and financing activities: Assets contributed to the Ente!prise FWlds in 2002. $ 179,066 $ 194,484 $ 373,550 U ,..., The accompanying notes are an integral part of these financial statements. U 33 ~ n u CITY OF ANDOVER, MINNESOTA STATEMENT OF FIDUCIARY NET ASSETS Statement 9 n FIDUCIARY FUNDS December 31, 2002 u n Agency U Funds r1 Assets u Cash and investments $ 329,347 Liabilities n Contracts payable 2,248 U Deposits payable 327,099 n Total liabilities $ 329,347 u The accompanying notes are an integral part of these financial statements. ,..., U ,..., LJ n U n u n L.J n u ,..., u n u n L.J n U ~ u n u n LJ 34 -. n L.J CITY OF ANOOVER, MINNFSOTA r"1 NOTES TO FINANCIAL STATEMENTS I December 31, 2002 U n J Note 1 SUMMARy OF SIGNIFICANT ACCOUNTING POLICIFS n The City of Andover was incoxporated in 1974 and operates under the State of Minnesota Statutory Plan A form of government. The J governing body consists of a five-member City council elected by voters ofthe City. ,.., The financial statements of the City of Andover have been prepared in conformity with generally accepted accounting principles as J applied to governmental units by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant accounting policies. n I A. FINANCIAL REPORTING ENTITY U n As required by generally accepted accounting principles, the financial statements of the reporting entity include those of the J 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. n COMPONENT UNITS U 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. n I The Andover Economic Development Authority (BOA) is an entity legally separate from the City. However, for fmancial U reporting pmposes, the EDA is reported as if it were part of the City's operations because the members of the City Council n serve as EDA Board Members and its pmpose 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.. U n B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS U The government-wide financial statements (i.e., the statement of net assets and the statement of changes in net assets) report n information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the J effect of interfund activity has been removed from these statements. Gavemmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on r"] fees and charges for support. , U 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 identiftable with a specific function or business-type n activity. Program revenues include I) charges to customers or applicants who purchase, use, or directly benefit from goods, U 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 n included among program revenues are reported instead as general revenues . L..J Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the n 1atter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enletprise funds are reported as separate columns in the fund financial statements. L..J n C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING, AND FINANCIAL STATEMENT PRESENTATION L..J The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis n of accounting, as are the Proprietary Fund and Fiduciary Fund financial statements. Revenues are recorded when earned and L..J expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized n L..J 35 - n CIlY OF ANDOVER, MINNFSOTA u NOlES TO FINANCIAL STAlEMENTS December 31, 2002 n u n as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligIbility U requirements imposed by the provider have been met n GovemmentaI fund financial statements are reported using the current financia1 resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are U considered to be available when they are collectJ.ble within the current period or soon enough thereafter to pay liabilities of the current period. For this pmpose, the government considers all revenues, except reimbursement grants, to be available if they are n collected within 60 days of the end of the current fiscal period. Reimbursement grants are considered available if they are U 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 expenditmes, as well as expenditmes related to compensated absences and n claims and judgments, are recorded only when payment is due. U Property taxes, special assessments, intergovernmental revenues, charges for services and interest associated with the current n 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 u 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 n U The government reports the following major governmental funds; n 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. U The G.O. Improvement Bonds of I997B Debt Service Fund (DSF) was established to account for debt associated with n several improvement projects in 1997. The proceeds were used to provide funds for the financing of assessable U improvements within the City, including but not limited to streets, sanitary sewer, water main, storm sewer, sidewalks and curb & gutter. n u The G.O. Improvement Bonds of 1999 DSF was established to account for debt associated with several improvement projects in 1999. The proceeds were used to provide funds for the financing of assessable improvements within the City, n including but not limited to sanitary sewer and water line connections, storm sewer, streets, sidewalks and curb & gutter. U 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 n future. u The Unjinanced CPF is used to account for projects that have been internally financed by the City where it is not practical n to issue bonds to finance. U The Road and Bridge cpF accounts for all road projects and the pavement management program, which includes annual n seal coating and overlays for roads. U The Permanent Improvement Revolving CPF serves as a long-term funding source for large capital improvement expenditures. n u The government reports the following major proprietary funds: n The Water Fund accounts for the wata- service charges, which are used to finance the water system operating expenses. U The Sewer Fund accounts for the sewer service charges, which are used to finance the sanitary sewer system operating n expenses. U n U 36 ... n u CI1Y OF ANDOVER, MINNESOTA n NOTES TO FINANCIAL STATEMENTS J December 31, 2002 1 U Additionally, the government reports the following fund types: n Internal Service Funds are used to provide equipment maintenance and insurance to other departments of the City on a U cost reimbursement basis. ,.., The Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, I private organizations, other governmental units, and/or other funds. U Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both n the government-wide and proprietary-fund fInancial statements to the extent that those standards do not conflict with or I U 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. I U As a general role the effect of interfund activity has been e\imina1ed from the government-wide financial statements. Exceptions n to this general role are transactions that would be treated as revenues, expenditures or expenses if they involved external I organizations, such as buying goods and services or payments in lieu of taxes, are similarly treated when they involve other L.J funds of the City of Andover. E1imination of these charges would distort the direct costs and program revenues reported for the various functions concerned. n U Amounts reported as program revenues include 1) 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. n Intema!ly dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues I include all taxes. J Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses n generally result from providing services and producing and delivering goods in connection with a proprietaIy fund's principal U 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 md services, administrative expenses, and n depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and U expenses. n 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. U n D. BUDGETS U Budgets are legally adopted on a basis consistent with generally accepted accounting principles. Annual appropriated budgets n are legally adopted for the General and Special Revenue Funds. Budgeted expenditure appropriations lapse at year-end. U Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are n 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 U n F- LEGAL COMPLIANCE - BUDGETS U The City follows these procedures in establishing the budgetary data reflected in the financial statements: n 1. The City Administrator submits to the City Council a proposed operating budget for the fiscal year commencing the U following Janumy 1. The budget includes proposed expenditures and the means of financing them. ,.., U 37 ~ n u CITY OF ANDOVER, MINNESOTA NOlES TO FINANCIAL STATEMENTS n December 31, 2002 u n 2. Public hearings are conducted to obtain taxpayer comments. U 3. The budget is legally enacted through City Council action. n 4. Expenditures may legally exceed budgeted appropriations at 1h: fund level through City Council action. Also, the U City Council may authorize transfers of budgeted amounts between departments within any fund. n 5. Formal budgetary integration is employed as a management control device during the year for the General Fund and U Special Revenue Funds. Budgetary control for Capital Projects Funds is accomplished through the use of project controls. n U 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 n 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 U the department budget by the City Administrator or between departments by the City Council. n 7. The City Council made supplemental budget appropriations throughout the year. Individual amendments were not U material in relation to the original appropriations which were adjusted. n The following is a listing of Special Revenue Funds whose expenditures exceed budget appropriations: U Final Over Budget Actual Budget n u Special Revenue Funds: Forestry $ 17,316 $ 17,577 $ 261 n EDA general 138.728 155.684 16.956 Oak wilt suPDression 8.600 10.250 1.650 u The over expenditures were funded by greater than anticipated revenues and/or available fund balance. n u F. CASH AND INVESTMENTS n Cash balances from all funds are combined and invested to the extent available in authorized investments. Earnings from such U investments are allocated to the individual funds on the basis of applicable cash balance participation of each fund. n The City provides temponuy advances to funds that have insufficient cash balances by means of an advance from another fund U 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 elimin.tP.d on the government-wide financial statements. n u 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 n For purposes of the Statement of Cash Flows of Proprietary Fund Types, cash equivalents are defined as short-term, highly U liquid investments that are both: n a. readily convertible to known amounts of cash, or U b. so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. n The City's policy considers cash equivalents to be those that meet the above criteria and have original maturities of three U months or less. n u 38 -. n , LJ CIIY OF ANDOVER, MINNESOTA n NOlES TO FlNANOAL STATEMENTS U December 31, 2002 I n LJ G. RECEIVABLES AND PAYABLl!8 ,.., During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. i ! Short-term interfund loans are classified as "interfund receivableslpayables." All short-term interfund receivables and payables U at December 31, 2002 are planned to be eliminated in 2003. Long-term interfund loans are classified as "interfund loan J receivablelpayable." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "interna1 balances." Interfund loan receivables, as reported in the fund fnancial statements, are offset by a fund balance reserve account in n applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financia1 L.J resources. n Property taxes and speci3J. assessments re~ivable have bCen reported net of estimated uncollectible accounts. (See Note 1 II. I J 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 n L.J H. PROPERTY TAX REVENUE RECOGNTIlON n The City levies its property tax for the subsequent year during the month of December and it is certified to Anoka County. U December 30th is the last day the City can certify a tax levy to the County Auditor for collection the following year. Such taxes become a lien on the following January 1. Anoka County is the collecting agency for the levy and remits the collections to n the City three times a year. Taxes not collected as of December 31 each year are shown as delinquent taxes receivable. 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 n assessments, except for certain prepayments paid directly to the City. I U The County Auditor submits a list of taxes to be collected on each parcel of property to the County Treasurer in January of n each year. The County Treasurer collects all taxes and is required to mail copies of all personal property tax statements by Ll April 15, and copies of all real estate tax statements by April 15, of each year. Property owners are required to pay one-balfof their real estate taxes due by May 15 and the balance by October 15. n If taxes due May 15 are not paid on time, a penalty of 3% is assessed on homesteaded property and 7% on nonhomesteaded U 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 n property until January 1. U If the taxes are not paid by January 1, further penalties are added. Penalties and interest apply to both taxes and special n assessments. There are some exceptions to the above penalties, but they are not material. U 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 n days after settlement, provided that after 45 days interest accrues at the rate of 8% per annum.. U GOVERNMENT -WIDE FINANCIAL STATEMENTS ,..., The City recognizes property tax revenue in the period for which the taxes were levied Uncollecnble property taxes are not U 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 U period In practice, current and delinquent taxes and State credits received by the City in July, December and January are ,..., U 39 ~ n CITY OF ANDOVER, MINNESOTA u NOlES TO FINANCIAL STATEMENTS n December 31, 2002 u n recognized as revenue for the current year. Taxes collected by the County by December 31 (remitted to the City the following U Jan\l3IY) 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 Jan\l3IY is fully offset by deferred revenue because they are not n available to finance current expenditures. u L SPECIAL ASSESSMENT REVENUE RECOGNITION n u 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 n usually consistent with the term of the related bond issue. Collection of annual installments (including interest) is handled by u 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. n Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that property until full payment is U made or the amount is determined to be excessive by the City Council or comt 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 n County's costs of administering all tax forfeit properties. Pursuant to State Statutes, a property shall be subject to a tax forfeit U 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. n GOVERNMENT-WIDE FINANCIAL STATEMENTS u The City recognizes special assessment revenue in the period that 1I1e assessment roll was adopted by the City Council. n Uncollectible special assessments are not material and have not been reported. U GOVERNMENTAL FUND FINANCIAL STATEMENTS n u 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 n the current year. Special assessments that are collected by the County by December 31 (remitted to the City the following Jan\l3IY) and are also recognized as revenue for the current year. All remaining delinquent, deferred and special deferred u assessments receivable in governmental funding are completely offset by deferred revenues. n u J. INVENTORIES n Inventories of the Governmental Funds and the Proprietary Funds are stated at cost, which approximates market, using the U fIrSt-in, first-out (FIFO) method. n Inventories of Governmental funds are recorded as expenditures when consumed rather than when purchased. U K. PREPAID l'IEMS n u 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. n U n u n u 40 .... n U CITY OF ANDOVER, MINNFSOTA n NOTES TO FlNANCIAL STATEMENTS i December 31,2002 U ,..., L.J L CAPITAL ASSETS n Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks, and similar U 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 n 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. U The City has chosen the modified approach for reporting street and trail system capital assets. n The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not U capitalized. ,..., Major outlays for capital assets and improvements are capitalized as projects are constructed Interest incurred during the I construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets U constructed For the year ended December 31, 2002, no interest was capitalized in connection with construction in progress. n Property, plant and equipment of the primaIy government, as well as the component units, is depreciated using the straight line U method over the following estimated useful lives: ,..., As~ Life U Buildings and imProvements 10 - 30 vears Furniture and equipment 5 - 10 years n Machinerv and eouiDment 5 - 10 vears I Other parle improvements 20 - 30 years U Storm sewer 50 years ,..., Distribution and collection systems 50 vears U 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 n assessment will be performed every 3 years. Each segment of City owned street or trail was assigned a physical condition U based on potential defects. A Overall Condition Index (OC!) 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 n segments that have the characteristic of a new street or trail The fo\1owing conditions were defined: U R;Jnp'e Descrintion n 86 - 100 Excellent U 71- 85 Very good 56 - 70 Good 41 - 55 Fair n 26 - 40 Poor U 11-25 Verv llOOr 0-10 Failed n U 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. n U M. COMPENSATED ABSENCES n U 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 ,..., U 41 ~ n CI1Y OF ANDOVER, MINNFSOTA u NOlES TO FINANCIAL STATEMENTS n December 31,2002 u n authorization is granted to an employee. All vacation pay is accrued when incurred in the government-wide and proprietary U fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. n Emp loyees can also accrue an un1imited amount of unused sick leave. Employees with two or more years of service are entitled U to receive severance pay equal to a percentage of unused sick pay ranging from 20-50 p=ntbased 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 u N. LONG-TERM OBliGATIONS n u In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or n proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance costs, are immaterial and are exp ensed in the year of bond issuance. U In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance n costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on U debt issuances are reported as other financing so=s while discounts on debt issuances are reported as other fmancing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. n U O. FUND EQUITY n In the fund financial statements, governmental funds report reservations of fund balance for amounts not appropriable for u expenditure or lega1Iy segregated for a specific future use. Designated fund balances represent tentative plans for future use of financial resources. n u P. INTERFUND TRANSACTIONS n Interfund services provided and used are accounted for as revenues, expenditures or expenses. Transactions that constitute u reimbursements to a fund for expenditures/expenses initialIy 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 n reimbursed. Interfund loans are reported as an irterfund loan receivable or payable which offsets the movement of cash u between funds. All other interfund transactions are reported as transfers. n U Q. RESTRICfED ASSETS n Certain assets in the water fund are restricted for future debt service payments. U R. USE OF ESTIMAtES n u 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 dining the reporting period Actual n results could differ from such estimates. u n u n u 42 ...... n U CIIY OF ANDOVER, MINNFSOTA n NOTES TO FINANCIAL STATEMENTS LJ December 31, 2002 n U S. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMlNfS ,..., 1. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND BALANCE SHEET LJ AND THE GOVERNMENT-WIDE STATEMENT OF NET ASSETS ,..., The lPvemmenta1 fund balance sheet includes a reconciliation between fund balance - total gavernmental jimds and net I assets _ governmental activities as reported in the government-wide statement of net assets. One element of that LJ 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 oftbis ($28,639,200) difference are as follows: n L.J Bonds payable $(27.845.000) Accrued interest payable (479,987) n Compensated absences (3]4213) U Net adjustment to reduce fund balance - total gove=ental funds to arrive at net assets - ,..., governmental activities $ (28 639 200) U Another element of that reconciliation states that "internal service funds are used by management to charge the cost of n equipment maintenance and insurance to individual funds. The assets and liabilities are included in the governmental I statement of net assets along with a deduction of net revenue attributable to business-type activities." The details oftbis U $227,242 difference are as follows: ,..., Internal Service Funds net assets $ 238.008 U Net revenue attributable to business-type activities 00,766) n Net adjustment to increase fund balance - total governmental funds to arrive at net assets - L.J governmental activities $ 227 .242 n 2. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND STATEMENT OF U REVENUES. EXPENDITURES. AND CHANGES IN FUND BALANCES AND THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES n The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between U net changes in fund balances - total governmental jimds and changes in net assets of governmental activities as reported in the government -wide statement of activities. One element of that reconciliation explains that "Governmental funds report ,..., capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their U estimated useful lives and reported as depreciation expense." The details oftbis $1,862,617 difference are as follows: n Capital outlav $ 1.965.273 Construction/acquisition costs 758,953 U Depreciation expense (861 609) n Net adjustment to increase net changes in fund balances - L.J total governmental funds to arrive at changes in net assets of governmental activities $ 1.862.617 n U n u n U 43 ~ n u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS n December 31, 2002 u r"1 Another element of that reconciliation states "Revenues on the Statement of Activities that do not provide current U financial resources are not reported as revenues in the funds." The details of this ($22,782) difference are as follows: n General J)I'(lperty taxes deferred revenue: At December 31, 2001 $ (77,502) U At December 31. 2002 93.823 r"1 Tax increment taxes deferred revenue: U At December 31. 2001 (52.060) At December 31, 2002 16,100 n Special assessments deferred revenue: U At December 31.2001 (4.834.574) At December 31. 2002 4.852.585 r"1 Noles receivable deferred revenue: U At December 31. 2001 (59.097) At December 31, 2002 37 .943 n Net adjustments to decrease net changes in fund balances _ U totall!overnmental funds to arrive at chanl!es in net assets of governmental activities $ (22 782) n u 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 cwrent financial resources of n governmental funds." Neither transaction, however, has any effect on net assets. The details of this $7,070,000 difference are as follows: U Principal reoavments: n General obligation revenue bonds $ 60,000 U Special assessment bonds 5.790,000 Tax increment bonds 590,000 r"1 Certificates of indebtedness 470.000 State aid bonds 160.000 U Net adjustment to increase net changes in fund balances _ r"1 total governmental funds to arrive at changes in net assets of governmental activities $ 7 070 000 u Another element of that reconciliation states that "Some expenses reported in the statement of activities do not require the n use of current financial resources and therefore are not reported as expenditures in governmental funds." The details of this u $100,287 difference are as follows: r"1 CoIDPenSllted absences $ (279) u Accrued interest 100.566 Net adjustment to increase net changes in fund balances _ n totall!overnmenta1 funds to arrive at chane:es in net assets L.J of governmental activities $ 100287 n u n u r"1 U 44 ...., n LJ CTIY OF ANDOVER, MINNESOTA .., NOTES TO FINANCIAL STATEMENTS LJ December 31, 2002 i n U 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 $55,266 difference are as follows: L.J Internal Service Funds change in net assets $ 66.032 Net revenue attributable to business-type activities (10.766) .., LJ Net adjustment to increase fund balance - total governmental funds to arrive at net assets - n governmental activities $ 55 266 I L.J Note 2 DEPOSITS AND INVESTMENTS n I U DEPOSITS ,..., In accordance with Minnesota Statutes, the City maintains deposits at those depository banks authorized by the City Council, all of U which are members of the Federal Reserve System. n Minnesota Statutes require that all City deposits be protected by insurance, surety bond, or collateral. The market value of , collateral pledged must equal 110% of the deposits not covered by insurance or bonds (140% in the case of mortgage notes pledged). U Authorized col\atera1 includes the legal investments descnbed below, as well as certain first mortgage notes, and certain other state or n local government obligations. Minnesota Statutes require that securities pledged as col\atera1 be held in safekeeping by the City I U Treasurer or in a financial institution other than that furnishing the col\atera1. n Balances at December 31, 2002 are as follows: U Bank Carrying Balances Amount n u I) Insured or collateralized by securities held by the City or its agent in the City's name. $ 300.947 $ 1.051.469 n 2) Collateralized with securities held by the pledging U institution trust deoartment in the City's name. - - .., 3) Uncollateralized or collateralized with securities not in the City's name. - - U Totals $ 300 947 $ 1 051.469 n L.J INVESTMENTS n U Minnesota Statutes authorize the City to invest in the following: n a) Direct obligations or obligations guaranteed by the United States or its agencies, its instrumentalities or organizations created by an act of congress, excluding mortgage-backed securities defined as high risk. u b) Shares of investment companies registered under the Federal Investment Company Act of 1940 and whose only investments n are in securities descnbed in (a) above, general obligation tax-exempt securities, or repurchase or reverse repurchase agreements. U c) General obligations of the State of Minnesota or any ofits municipalities. n u 45 ~ n CITY OF ANDOVER, MINNESOTA u NOTES TO FINANCIAL STATEMENTS n December 31, 2002 u n d) Bankers acceptance of United States banks eligIble for purchase by the Federal Reserve System. u e) Co=erciaI paper issued by United States coIpOrations or their Canadian subsidiaries, of the highest quality, and maturing in " 270 days or less. u f) Repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve System with capitalization exceeding $10,000,000; a primmy reporting dealer in U.S. government securities to the Federal Reserve Bank of New York; n certain Minnesota securities broker-dealers; or, a bank qualified as a depositor. u Balances at December 31,2002: n Canvinl( u Custodial Credit Risk Catel(orv Amount Securities Tvne I 2 ~ (at Fair Value) n u Nel(otiable CD's $ 5.339.953 $ - $ - $ 5.339.953 State and local l(ovemment securities 836.165 - - 836.165 n U.S. government and agency securities 12,674,069 - - 12,674,069 Co=erciaI paper 5456601 - - 5456601 U Totals $24.306.788 $ - $ - 24,306,788 n Investments not subject to credit risk categorizMion: U Minnesota municinal investment 0001 49.765 Ooen end mutual funds ~14 154 n u Total investments 24.670.707 Deposits - checkinl( account I 051 469 n U Total deposits and investments 25,722,176 n Petty Cash 1,000 u Total cash and investments (including cash equivalents) $25.723 176 n The City's investments are categorized above to give an indication of the level of custodial credit risk assumed at year-end. Category u 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 uninsmed and unregistered investments for which the securities are held by the counteIparty's trust department n or agent in the City's name. Category 3 includes uninsured and unregistered investments for which the securities are Idd by the U counteIparty or by its trust department or agent but not in the City's name. n u n u n u n u n u 46 -, ~ L.J CITY OF ANDOVER. MINNESOTA ,..., NOTES TO FINANCIAL STATEMENTS L.J December 31, 2002 ; , ; n U Note 3 RECEIVABLES ,..., Significant receivables balances not expected to be collected within one year of December 31, 2002 are as follows: LJ Delincwent Delinauent Special Property Tax Assessment Notes ,..., Taxe!; Increment Receivable Receivahle Total L.J Maior Funds: ,..., General Fund $ 39,750 $ - $ 1,905 $ - $ 41,655 G.O. improvement Bonds of 1997B DSF - - 5.102 - 5.102 U Water Trunk CPF - - 692.020 - 692.020 Unfinanced CPF - - 205,844 - 205,844 n Road and Bridge CPF - - 838.606 - 838.606 Permanent Improvement Revolving CPF - - 1,358,972 - 1,358,972 U Nonmajor Funds 5 .286 12.236 1.243.065 15.595 1.276.182 n , Total $ 45.036 $ 12.236 $ 4.345514 $ 15.595 $ 4 418 381 U n Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate LJ 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: ,..., L.J 1 Jn~va;lah le 1 Jneamed n Delinquent property taxes receivable: General Fund $ 82,812 - L.J Nonmaior Funds 11.011 - n Delinquent tax increment collections (Nonmajor Funds) 16,100 - LJ Special assessments not yet due: General Fund 1.905 - n G.O. Improvement Bonds of 1997B DSF 5,956 - U Water Trunk CPF 760.639 - Unf"manced CPF 238.072 - Road & Bridge CPF 903,015 - n Permanent improvement Revolving CPF 1.491.180 - U Nonmaior Funds 1,451,818 - n Notes receivable not vet due: Nonmaior funds 37,943 - U Unearned miscellaneous fees: n General Fund - 3.930 L.J Unearned developer seal coating fees: Nonmaior funds - 460.127 n L.J Grant drawdowns prior to meeting all eligibility reauirements: General Fund - 3.989 n Total $ 5.000.451 $ 468.046 U n LJ 47 ~ n u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS n December 31, 2002 u n Note 4 LOANS RECEIVABLE u As part of a development agreement entered into with a private developer in May 1989, the City received a promissory note for n $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 u payments to be made to the City through August 2003. At December 31, 2002, the remaining principal due of $37,943 is offset by n deferred revenue as it is not available to finance current activities. U Note 5 CAPITAL ASSETS n U In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure in the government -wide statement of net assets. The City elected to use the modified approach as defined by GASB Statement No. 34 for infrastructure n reporting for its streets and trails. As a result, no accumulated depreciation or depreciation expense has been recorded for this system. A more retailed discussion of the modified approach is presented in the Required Supplementary Information section of this report. All U 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 n capital assets, implementation of GASB Statement No. 34 and a policy change related to capitalization thresholds. Capital asset activity LJ for the year ended December 31,2002 as previously reported was as follows: n u n u n u n u n u n u n u n u n u n u n u 48 ..., n U CITY OF ANDOVER, MINNESOTA ..., NOlES TO FINANCIAL STATEMENTS U December 31, 2002 ..., U Adjustments Beginning Due To Ending ! Primary Government Balance Re!rt.atement Addition!'; Deletion~ Balance L..J Governmental activities: Capital assets not OOin!! depreciated: n Land and improvements $ 2,741,610 $ 6,034,944 $ - $ (763,444) $ 8,013,110 L..J Streets and trails - 66,955,077 2,785,756 - 69,740,833 Construction in progress - 3.450.484 758.953 (3.047.300) 1.162.137 ,..., Total capital assets U not being depreciated 2.741.610 76.440.505 3.544.709 (3,810.744) 78.916.080 n Capital assets being depreciated: L..J Buildings and improvements 8,191,297 (2,547,373) 86,659 (20,371) 5,710,212 Furniture and equipment 1,105,675 (1,046,288) - - 59,387 Machinery and equipment 5,940,492 (926,461) 655,113 (269,510) 5,399,634 n Other park improvements - 1,978,119 796,803 - 2,774,922 U Storm sewers - 6.357.718 688.242 - 7.045.960 ..., Total capital assets being depreciated 15237464 3815715 2226817 (289881) 20990115 U Less accumulated depreciation for: n Buildings and improvements - 1,376,011 191,260 - 1,567,271 L..J Furniture and equipment - 54,685 1,045 - 55,730 Machinery and equipment - 2,331,507 425,936 (229,418) 2,528,025 Other park improvements - 768,938 94,958 - 863,896 n Storm sewers - 1 506 397 148410 - 1 654 807 L..J Total accumulated depreciation - 6.037 .538 861.609 (229.418) 6,669.729 ,..., I Total caoital assets OOin!! U depreciated - net 15.237.464 (2.221.823) 1.3 65 .208 (60,463) 14.320.386 ..., Governmental activities LJ capital assets - net $ 17 .979,074 $ 74,218.682 $ 4,909.917 $ (3,871 ,207) $ 93,236.466 n U ...... U ..., U ..., U ..., LJ ..., U 49 ~ n CI'IY OF ANDOVER, MINNESOTA u NOTES TO FINANCIAL STATEMENTS December 31,2002 n u n Adiustments u Beginning Due To Ending Primary Government Ratance Restatement Additions Deletions Balance n Business-type activities: u Capital assets not being deoreciated: Land and improvements $ - $ 33,900 $ 162,487 $ - $ 196,387 n Construction in orocress - 2117091 4 R05 3R7 (R2R 365) 6094113 U Total c3llital assets not being depreciated - 2150991 4 967 R74 (R28 365) 6.290.500 n Capital assets being depreciated: U Buildings and improvements - 4,402,174 - - 4,402,174 Furniture and eQUioment 982.013 (952.658) - - 29.355 n Machinery and equioment 1.156.162 (666.685) - - 489.477 u Collection and distribution 33.514.555 (3.924.110) 1.900.527 - 31.490.972 Total capital assets n being depreciated 35.652.730 (1.141.279) 1.900.527 - 36.411.978 u Less accwnuIated depreciation for: n Buildinl!S and imorovements - 1.808.266 182.210 - 1.990.476 Furniture and eQUioment 111.487 (82.132) - - 29.355 L.J MachineI)' and equipment 367,730 (70,610) 42,006 - 339,126 Collection and distribution 7 533 203 (99] 487) 610814 - 7 152 530 n Total accumulated deoreciation R 012 420 664 037 R35 030 - 9511 487 U Total capital assets being rI depreciated - net 27640310 (] 805316) 1 065 497 - 26 900 491 u Business-type activities capital assets - net $ 27 640 310 S 345.675 $ 6033.371 $ (828 365) $ 33.190991 n u Depreciation expense was charged to functions/programs of the primaIy government as follows: n Governmental activities: General government $ 197,528 L...l Public safety 132.077 Public wow 208,680 n Sanitation. included deoreciation of general infrastructure assets 155.011 u Parlcs and recreation 168313 ,.., Total depreciation expense - governmental activities S 861.609 u Business-type activities Water $ 433.937 n Sewer 40 1.093 u Total depreciation expense - business-type activities S 835.030 n u n u rI U 50 r, ,..., , LJ CIIY OF ANDOVER, MINNESOTA ,..., NOTES TO FINANCIAL STATEMENTS U December 31, 2002 ,..., LJ CONSTRUCTION COMMITMENTS ,..., At December 31, 2002, the City bad construction project contracts in progress. The commitments related to the remaining contract , I balances are summarized as follows: LJ n Contract JlP.m~;ninp i Proiect # Proiect Amount Commitment LJ 99-15 Water Treatment Facility $ 8.152.744 $ 3.284.033 ,..., 01-30 Prairie Road Reconstruction 480.000 172.949 L.J Total $ 8632744 $ 3 456 982 n U Note 6 LONG-TERM DEBT r'1 The City issues general obligation bonds and equipment certificates to provide funds for the acquisition and construction of major capital U facilities. The reporting entity's long-term debt is segregated between the amounts to be repaid from governmental activities and amounts to be repaid from business-type activities. ,..., I U ,..., U n L.J ,..., L.J ,..., L.J ,..., U n L.J ,..., U n L.J n L.J n L.J 51 ~ n u CITY OF ANDOVER. MINNESOTA NOTES TO FINANCIAL STATEMENTS n December 31, 2002 u n GOVERNMENTAL ACTIVITIES u Issue Maturity Interest Oricinal Pavable n Tmte Date R3te 1~S'lle 12/31/02 U GOVERNMENTAL ACTIVITIES: General Obligation Revenue Bonds: n 1997 Public Proiect Revenue Bonds 9/111997 12/112016 4.50-5.90% ~ 2 350 000 $ 2115000 U Special Assessment Bonds: 1993A G.O. Improvement Bonds 8/111993 8/112003 4.00-4.75% 3.650.000 365.000 ,..., 1994C G.O.lmprovement Bonds 10/111994 2/112006 5.05-5.75% 1.140.000 460.000 U 1995A G.O.lmprovement Bonds 7/111995 2/112006 4.85-5.30% 2,605,000 1,195,000 1997B G.O. Improvement Bonds 7/111997 12/112003 3.90-4.70% 6.315.000 775.000 ,..., Total special assessment bonds 137]0000 2 795 000 U Tax Increment Bonds: ,..., 1994B G.O. Tax Increment Refunding Bonds 5/111994 5/112004 6.97-7.87% 885.000 165.000 1995D Tax Increment Bonds 10/111995 2/112013 4.50-5.60% 6.055.000 5.000.000 u 1996 Tax Increment Bonds 611/1996 8/112012 4.75-5.40% 2.055.000 1.620.000 1999 Tax Increment Bonds 6/111999 12/112012 4.00-5.00% 1,500,000 1,370,000 ,..., 2000A Tax Increment Bonds 9/112000 2/112010 6.80-7.10% 2.445.000 2.295.000 U Total tax increment bonds 12940 000 10450000 ,..., Certificates oflndebtedness: 1999 G.O. Eaui!lment Certificates 6/111999 2/112004 3.70-4.00% 1.050.000 575.000 U 2OO1C G.O. Capital Notes 6/51200 1 2/112006 2.90-3.80% 1 210000 990 000 ,..., Total certificates of indebtedness 2.260.000 1.565.000 u Permanent lmprovement Revolving Bonds: n 2000B Permanent Improv. Revolving Bonds 9/112000 2/112007 420-4.375% 3.350.000 3350.000 2oo1A Permanent Improv. Revolving Bonds 6/512001 2/112007 320-4.00% 4.975.000 4.975.000 U Total permanent immovement revolving bonds 8 325 000 8 325 000 n State Aid Bonds: U 200 1B State Aid Street Bonds 6/51200 1 2/112017 2.90-5.00% 2.755.000 2.595.000 n Total- bonded indebtedness 42.340.000 27.845.000 U Compensated absences payable - 314213 n Total governmental activities indebtedness 42 340 000 28159213 U BUSlNESS- TYPE ACTIVITIES General Obligation Revenue Bonds ,..., 2002 G.O. Water Revenue Bonds 51912002 2/112023 2.30-5.00% 9.780.000 9.780.000 u Compensated absences payable - 48.630 n Total business-type activities indebtedness 9 780 000 9 828 630 u Total City indebtedness S 52.120.000 S 37 .987 843 ,..., U ,..., u 52 -.. r, LJ CITY OF ANDOVER, MINNFSOTA r'! NOTES TO FINANCIAL STATEMENTS I December 31, 2002 L.J r, J Annual debt service requirements to maturity for general obligation bonds are as follows: r'! Governmental Activities I J G.O. Revenue Bonds Special Assessment Bonds Tax Increment Bonds Princinal Tntere~ Princinal Tnt~ Princinal Tntere~f r, 2003 $ 70.000 $ 120.310 $ 1.540.000 $ 129.180 $ 650.000 $ 565.472 L.J 2004 80.000 116.740 415.000 55.835 790.000 528.739 2005 90,000 112,580 435,000 33,453 920,000 483,155 r'! 2006 100.000 107.810 405.000 10.946 1.025.000 430.885 2007 110,000 102,410 - - 1,080,000 374).75 L.J 2008-2012 750.000 406.408 - - 5.360.000 924.390 2013-2017 91 S 000 140987 - - 625 000 17500 r, I Total $ 2.115.000 $ I 107.245 $ 2 795 000 $ 229414 $ 10450000 $ 3.324416 LJ r, Governmental Activitie!'; L.J Permanent Improvement Certificates ofTndebtedness Revolvinl! Ronrl~ State A id Bonds Princiual Interest Princiual Interest Princiual Interest r, I L.J 2003 $ 500.000 $ 48.938 $ 1.530.000 $ 297.195 $ 125.000 $ 111.030 2004 545,000 29,617 1,595,000 239,751 130,000 106,788 r, 2005 255.000 14.724 1.660.000 177.365 135.000 102.081 2006 265,000 5,035 1,735,000 109,915 140,000 96,957 LJ 2007 - - 1.805.000 37.469 150.000 91.298 2008-2012 - - - - 845.000 355.382 r, 2013-2017 - - - - 1.070.000 136.834 I L.J Total $ 1.565 000 $ 98.314 $ 8.325 000 $ 861.695 $ 2.595 000 $ 1.000.370 r, L.J Business- Type Activities G 0 Revenue Bonds r"1 Princiual Interest L.J 2003 $ - $ 505.170 2004 310,000 429,437 r"1 2005 320.000 421.393 2006 335,000 411,720 L.J 2007 345.000 400.662 2008-2012 1.980.000 1.788.835 r"1 2013-2017 2,505,000 1).99,811 U 2018-2022 3.230.000 608.753 2023 755.000 18.875 r"1 Total $ 9.780000 $ 5.884.656 U It is not practical to determine the specific year for payment of long-term accrued compensated absences. r"1 U r"1 U r"1 U 53 ~ n u CITY OF ANDOVER, MlNNESOTA NOTES TO FINANCIAL STATEMENTS n December 31,2002 u r"1 CHANGE IN WNG-TERM LIABILITIES u Long-term liability activity for the year ended December 31, 2002, was as follows: n Belcinninlt Endin.g Due Within u Balance Additions Reductions Balance One Year r"1 Governmental activities: u Bonds uavable: G.O. revenue bonds $ 2.175.000 $ - $ (60.000) $ 2.115.000 $ 70.000 Special assessment bonds 8,585,000 - (5,790,000) 2,795,000 1,540,000 n Tax increment bonds 11.040.000 - (590.000) 10.450.000 650.000 u Certificates of indebtedness 2,035,000 - (470,000) 1,565,000 500,000 Permanent improvement revolving bonds 8,325,000 - - 8,325,000 1,530,000 n State aid bonds 2755000 - (] 60 000) 2 595 000 125 000 U Total bonds uavable 34.915.000 - (7mo.Ooo) 27.845.000 4.415.000 n Compensated absences 313.934 279 - 314.213 - u Total governmental activities long-term liabilities $ 35).28,934 $ 279 $ (7.070.000) $ 28,159,213 $ 4.415.000 r"1 U Business-type activities: Bonds uavable: ,.., G.O. revenue bonds $ - $ 9,780,000 $ - $ 9,780,000 $ - u Compensated absences 47 R14 816 - 48 630 - r"1 Total business-type activities long-term liabilities $ 47.814 $ 9.780816 $ - $ 9.828 630 $ - U r"1 For the governmental activities, bonds payable can be summarized in the following categories: u The G.O. revenue bonds were used to construct a 30,000 square foot public worlcs building adjacent to the existing public r"1 worlcs facility. The bonds are payable from annual lease payments received by the EDA from the City. These bonds do u constitute debt for the purpose of computing statutory debt limits. The special assessment bonds are used to finance assessable improvements within the City, including but not limited to r"1 sanitary sewer and water line connections, storm sewer, streets, sidewalks and curb & gutter. The bonds are payable primarily U 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 n u The tax increment bonds are used to finance land acquisition and other public costs to facilitate development in the City's tax increment district The bonds are payable from tax increment revenues generated by existing and new development with the r"1 district In addition, the bonds are general obligations of the City for which its full faith, credit and taxing powers are pledged u without limitation as to rate or amount The certificates of indebtedness are used to finance the purchase of capital equipment The certificates are general obligations of n the City for which it pledges its full faith, credit and taxing powers to the payment of principal and interest on the certificates. U The permanent impravement revolving bonds are used to finance assessable improvements within the City, including but not n limited to sanitary sewer and water line connections, storm sewer, streets, sidewalks and curb & gutter. The bonds are payable u r"1 u 54 ...... r, u CITY OF ANDOVER, MINNFSOTA r"1 NOTES TO FINANCIAL STATEMENTS LJ December 31, 2002 r'! LJ primarily from special assessments levied against properties benefited by the improvements. In addition, the bonds are ~ obligations of the City for which its full faith, Credit and taxing powers are pledged without limitation as to rate or amount r, J The state aid bonds were used to finance the Municipal State Aid (MSA) eligible costs of the Andover Boulevard project. The bonds are payable entirely from stare-aid received by the City from construction and maintenance of the state aid street system. r"1 The City has pledged an amount of money from its account in the stare-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 L.J are pledged without limitation as to rate or amount r, For the business-type activities, the G. O. revenue bonds are being used to finance the construction of various water system L.J 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. ~ L.J Note 7 LEGAL DEBT MARGIN r, The City is subject to a statutory limitation by the State of Minnesota for bonded indebtedness payable principally from property taxes. , I U The City of Andover's legal debt margin for 2002 is computed as follows: r, 1213112002 U Estimated taxable market value $1 719.429 400 r, Debt limit (2% of market value) 34.388.588 , L.J Amount of debt applicable to debt limit r"1 Total bonded debt $ 37.625.000 Less: Nonapplicable debt U G.O. water revenue bonds (9.780.000) Special assessment bonds (2,795,000) r, Tax increment bonds 00.450.000) Permanent imProvement revolving bonds (8.325.000) U State aid bonds (2,595,000) Less: Cash and investments in related r, debt service funds (112.848) J Total debt applicable to debt limit 3.567.152 r, Legal debt margin $ 30.821.436 U r, Note 8 DEFlNED BENEFIT PENSION PLANS - STATEWIDE U A. PLAN DESCRIPTION r"1 All full-time and certain part-time employees of the City of Andover are covered by defined benefit plans administered by the U 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. r"1 These plans are established and administered in accordance with Minnesota Statute, Chapters 353 and 356. U PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by Social r, Security and Basic Plan members are not All new members must participate in the Coordinated Plan. All police officers, U firefighters and peace officers who qualify for membership by statute are covered by the PEPFF. ,...., u 55 ~ n CI'IY OF ANDOVER, MINNFSOTA u NOTES TO FINANCIAL STATEMENTS December 31, 2002 n u r"1 PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligtble U members. Benefits are established by State Statute, and vest after three years of credited service. The defined retirement benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of r"1 credit at termination of service. U 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 1, the annuity n 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 U 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 n and 1.7% for Coordinated Plan members for each year of service. For PEPFF members, the annuity accrual rate is 3.0% for u each year of service. For all PEPFF and PERF members hired prior to July I, 1989 whose annuity is calculated using Method 1, a full annuity is available when age plus years of service equal 90. Normal retirement age is 55 for PEPFF members and 65 n for Basic and Coordinated members hired prior to July 1, 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 U eligtble members seeking early retirement. n There are different types of annuities available to members upon retirement A single-life annuity is a lifetime annuity that u 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 contnbutions in the fund upon n termination of public service in order to qualify for a deferred annuity at retirement age. Refunds of contnbutions are available at any time to members who leave public service, but before retirement benefits begin. u The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan n participants. Vested, terminated employees who are entitled to benefits but are not receiving them yet are bound by the U provisions in effect at the time they last terminated their public service. n PERA issues a publicly available financial report that includes financial statements and required supplementary information for U PERF and PEPFF. That report may be obtained on the web at m:npera.com, by writing to PERA, 60 Empire Drive #200, St Paul, Minnesota, 55103-1855 or by caIling (651) 296-7460 or 1-800-652-9026. n B. FUNDING POllCY U Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. These statutes are established and r"1 amended by the state legislature. The City makes annual contnbutions to the pension plans equal to the amount required by U state statutes. PERF Basic Plan members and Coordinated Plan members are required to contnbute 9.10% and 5.10%, respectively, of their annual covered salary. PEPFF members are required to contribute 6.20% of their annual covered salary. r"1 The City of Andover is required to contribute the following percentages of annual covered payroll: 11.78% for Basic Plan U PERF members, 5.53% for Coordinated Plan PERF members, and 9.30% for PEPFF members. The City's contributions to the Public Bnployees Retirement Fund for the years ending December 31, 2002, 2001 and 2000 were $144,981, $127,471 and n $112,392, respectively. The City's contnbutions to the Public Employees Police and Fire Fund for the years ending December 31, 2002, 2001 and 2000 were $6,381, $5,866 and $5,512, respectively. The City's contnbutions were equal to the U contractuaIly required contributions for each year as set by state statute. n Co DEFINED CONTRIBlITION LUMP SUM SERVICE PENSION PLAN - VOLUNTEERFIREJilGHIERS REIJEF u ASSOCIATION n PLAN DESCRIPTION u 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 contnbution plan available to firefighters that was established n October 9, 1979 and operates under the provisions of Minnesota Statutes Section 424A. It is governed by a board of six u r"1 u 56 -.. r, LJ CfIY OF ANDOVER, MINNFSOTA ,.., NOTES TO FINANCIAL STATEMENTS L.J December31,2002 ,.., U 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. r, L.J The Association provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligIble members. r, 1. Twenty-Year Service Pension - In order to be entitled to a pension benefit, a firefighter must have completed a L.J 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"10 vested. This percentage increases 4% per year until the twentieth r, year when 100% vesting will 0=. Because this is a defined coutnbution plan, the amount of the retirement benefit U is not predetermined, but rather is based on the individual member's allocable portion of contnbutions made during the participation period. r, , 2. Deferred Pension -If the retired or terminated member has not attained age 50 years and is otherwise eligible for the U pension benefit, the balance of the member's account will be credited with earned interest at the rate permitted by Muuresota Statutes Section 424.A02, Subd. 7. r, L.J 3. Disability Benefit - If a member of the Association becomes totally and permanently disabled due to injury, disability, sickness or dismemberment as a result of performance of duty, a disability payment will be made after one r, hundred days of disability. LJ 4. Death Benefit - In the event of death of an active member or deferred pensioner, the member's individual account r"1 balance will be paid to the surviving spouse, surviving children or the estate of the member after approval by the I Board. LJ The Association issues a publicly available financial report that includes financial statements and required supplementary r, information. That report may be obtained by writing to Andover Firefighters' Relief Association, 13875 Crosstown Boulevard, L.J Andover, Minnesota 55304. r, FUNDING POLlCY LJ Minnesota Statutes Chapter 69.772 sets the minimum contribution requirement for the City and State Aid on an annual basis. r, These statutes are established and amended by the state legislature. The Association is comprised of volunteers; therefore, members have no contribution requirements. The City's annual pension cost for the current year and relate~ information for L.J the plan is as follows: n Three-Year Trend Information LJ Annual Percentage Net Year Pension of APC Pension r, Ending Cost Contributed Obligation LJ 1213112000 $ 104,082 100% $ - r, 1213112001 126.633 100% - I 1213112002 142.150 100% - L.J r, U r"1 U r"1 U 57 ~ n u CITY OF ANDOVER, MINNFSOTA NOTES TO FINANCIAL STATEMENTS n December 31, 2002 u r"1 Note 9 INTERFUND RECEIV ABLESlPAYABLES,LOANS AND TRANSFERS u Individual fund interfund receivable and payable balances at December 31, 2002 are as follows: r"1 Fund Receivable Pavahle U Governmental Funds: n Major Funds: u General Fund $ 205.000 $ - Road and Bridge CPF 450,000 - r"1 Unfmanced CPF - 530.000 Nonmajor Governmental Funds - 125.000 u Total $ 655 000 $ 655 000 n Interfund transfers: u Tran~fer In Transfer Out n u Governmental Funds: Major Funds: n General Fund $ 217.437 $ 748.893 G.O. lmprovement Bonds of 1997B DSF 620.000 176.130 u G.O.lmprovement Bonds of 1999 DSF 310,371 262,417 Water Trunk CPF 468.579 652.209 n Unfmanced CPF 435.421 508 u Road and Bridge CPF 1).19,010 34,366 Permanent lmprovement Revolvinl! CPF - 755.923 Nonmajor Funds 1.932.450 1.818.760 n u Total Governmental Funds 5 203 268 4 449 206 ,.., Prourietary Funds: Water - 474,000 u Sewer - 280.062 r"1 Total Proprietary Fund.! - 754.062 u Total $ 5.203.268 $ 5 203 .268 ,.., u Interfund transfers allow the City to allocate financial resources to the funds that receive benefit from services provided by another fund. Most of the City's interfund transfers fall under that category. Non-routine transfers include a one-time transfer of $565).33 from the r"1 General Fund and $653,777 from the Capital Equipment Reserve Special Revenue Fund to the Road and Bridge Capital Projects Fund, to U provide part of the financing needed to start the pavement management program. Additionally, computer service fees paid by the Water and Sewer Funds to the General Fund have been reclassified as transfers on the r"1 Government-Wide Statement of Activities as follows: U r"1 U n U r"1 u 58 r, r, LJ CITY OF ANDOVER, MINNESOTA r"1 NOTES TO FINANCIAL STATEMENTS U December 31, 2002 r, LJ Transfer Tn Transfer Out r, GovemmentaI Activities $ 16.000 $ - U Business- Type Activities - 16.000 r"1 Total $ 16000 $ 16000 U r"1 Note 10 TAX INCREMENT DlSfRlCTS U The City of Andover is the administering authority for the following tax increment finance districts: r"1 1. Name of District: Andover Redeveloument District 1-1 U Type of District: Redevelopment Authorizing Law: M.S. Section 472 Established: 1986 r, Duration of District: Through 2012 I L.J Original net tax capacity; $ 14.775 Current net tax capacity: 206.702 r, Captured net tax capacity - retained by the City $ 191.927 LJ r"1 2. Name of District: Andover Redevelopment District 1-2 L.J Tvpe of District: Redeveloument Authorizing Law: M.S. Section 472 Established: 1986 r"1 Duration of District: Through 2012 L.J Original net tax capacity; $ 67,049 Current net tax capacity: 871018 r, Captured net tax capacity - retained by the City $ 803,969 U Total District Bonds issued $ 13,460,000 r, Amount redeemed (3010000) U Bonds outstanding December 31, 2002 $ 10.450.000 r"1 U 3. Name of District: Tax Increment Financing District 1-3 (Farmstead Proiect) r"1 Type of District: Redevelopment Authorizing Law: M.S. Section 469 L.J Established: 1997 Duration of District: Through 2024 r, Original net tax capacity; $ 8.458 U Current net tax capacity: 150.544 Captured net tax capacity - retained by the City $ 142 086 r"1 U r"1 U ,..., U 59 ~ n u CITY OF ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS n December 31, 2002 u r"1 Note 11 DEFlCIT F1JND BALANCES'RETAINED EARNINGS u The City has deficit fund balances/retained earnings at December 31, 2002 as follows: n Fund Amount U Special Revenue Funds: r"1 Drainage and Mapping $ 10,445 u Capital Projects Funds: ,.., Unfinanced 684,800 Storm Sewer Proiect 111.301 u n Note 12 CONTINGENCIES U A. RISK MANAGEMENT n The City is exposed to various risks of loss related to torts, theft of, damage to and destruction of assets; errors and omissions; U injuries to employees; and naturaI 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. u Workers compensation coverage is provided through a pooled self-insurance program through the LMCIT. The City pays an r"1 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 u compensation, the City enrolls with a state-certi:fied 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 r"1 determined after an audit of payroll subsequent to the close of the agreement year and are subject to revisions in rates, payrolls U and experience modification. The amount of premium adjustment, if any, is considered immaterial and not recorded until received or paid. r"1 U 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 n in excess of various amounts. The City retains risk for the deductible portions. These deductibles are considered immaterial to the financial statements. U The City continues to carry commercial insurance for all other risks ofloss, including employee health and disability insurance. n u 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. r"1 U B. LITIGATION The City attorney has indicated that existing and pending lawsuits, claims and other actions in which the City is a defendant are n either covered by insurance; of an immateriaI amount; or, in the judgment of the City attorney, remotely recoverable by u plaintiffs, with the exception of one lawsuit related to development activities. The outcome of the lawsuit cannot be determined at this time, an unfavorable outcome would be between $0 and $350,000. n u r"1 U n u 60 .., r"l L.J CTIY OF ANDOVER, MINNESOTA r"l NOTES TO FINANCIAL STATEMENTS J December 31, 2002 r"l U C. FEDERAL AND Sl'ATEFUNDS r"l The City receives financial assistance from federal and state govemmentaI agencies in the form of grants. The disbursement of U funds received under these programs generally requires compliance with the terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a r"1 liability of the applicable fund. However, in the opinion of management, any such disallowed claims will not have a material U effect on any of the financial statements of the individual fund types included herein or on the overall fmancial position of the City at December 31, 2002. r"1 u D. TAX INCREMENT DISTRICTS r, The City's tax increment districts are subject to review by the State of Minnesota Office of the State Auditor (OSA). Any U 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 .fmancial statements. ,.., i LJ Note 13 DEFERRED AD VALOREM TAX LEVIES- BONDED DEBT r, General Obligation bond issues sold by the City are financed by ad valorem tax levies and special assessment bond issues sold by the LJ City are partially financed by ad valorem tax levies in addition to special assessments levied against the benefiting properties. When a bond issue to be financed partially or completely by ad valorem tax levies is sold, specific annual amounts of such tax levies are stated in r, the bond resolution and the County Auditor is notified and instructed to levy these taxes over the appropriate years. The future tax U 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 r, These future scheduled tax levies are not shown as assets in the accompanying financial statements at December 31, 2002. Future LJ scheduled tax levies for all bonds outstanding at December 31, 2002 totaled $15,437,732. ,.., U Note 14 DESIGNATIONS AND RESERVATIONS OF FUND EOUITY n Fund equities are classified as follows to reflect limitations and restrictions of the respective funds: L.J Suecial Debt Capital General Revenue Service Projects Enterorise Total r"1 U Reserved for: Preuaid items $ 4.152 $ - $ - $ - $ - $ 4.152 Inventory 68,175 - - - - 68,175 ,...., Debt service - - 1.665.451 - - 1.665.451 U Projects - - - 899.238 4.337.1 70 5.236.408 ,.., Designated for: Working capital 2,742,645 63,412 - - - 2,806,057 U Projects - 353.446 - 11.565.955 - 11.919.401 Equipment - 667.108 - - - 667.108 n U $ 2.814 972 $ 1.083.966 $ 1 665 451 $12465 193 $ 4 337.170 $22366752 r"1 L.J n u 61 ~ ,.., u CITY OF ANDOVER, MINNFSOTA NOTES TO FINANCIAL STATEMENTS r"1 December 31, 2002 u n Note 15 POST EMPWYMENT BENEFTfS u The City provides the ability for employees to m.int.;n insurance coverage with the City after retirement The retired employee is n 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. U r"1 Note 16 CONDUIT DEBT OBLIGATION u Conduit debt obligations are certain limited-{)bligation revenue bonds or similar debt instruments issued for the express ,.., pUlJlose of providing capital financing for a specific third party. The City has issued various revenue bonds to provide u funding to private-sector entities for projects deemed to be in the puhlic 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. U As of December 31, 2002, the following revenue bonds were outstanding: n Date of Oricinal Outstandin.g u Proiect Issue Issue Retired 12/31/2002 n Downtown Center 7/15/1997 $ 5,645,000 $ (1,525,000) $ 4,120,000 Downtown Center 7/15/1997 1.250.000 (460.000) 790.000 u Presbvterian Homes of Andover. Inc. 1211/1998 13.980.000 (525.000) 13.455.000 Presbyterian Homes of Andover, Inc. 1211/1998 720.000 044.000) 576.000 n Total $ 21 595000 $ (2 654.000) $18 941 000 u r"1 Note 17 CHANGE IN ACCOUNTING PRINCIPLE / PRIOR PERIOD ADJUSTMENT U In June 1999, the Governmental Accounting Standards Board (GASB) approved Statement No. 34, Basic Financial Statements _ and r"1 Management's Discussion and Analysis -for State and Local Governments. The City is required to implement GASB 34 no later than u the year ended December 31, 2003. The City elected to implement GASB 34, including the infrastructure--related portion, during 2002. The most significant effects of implementing GASB 34 during 2002 are as follows: r"1 . Government-wide financial statements are prepared using full accrual accounting for all the City's activities. u . Infrastructure and COnstruction in progress for governmental activities has been capitalized and all capital assets (except streets and trails) are depreciated on the government-wide financial statements. See Note 4 for restatement of previously reported r"1 amounts. u . The basic fund financial statements focus on major funds rather than fund types. . A Management Discussion and Analysis (MD&A) is included as required supplementary information. ...., These and other changes are reflected in the accompanying financial statements (including notes to the financial statements). u n The City also implemented the following pronouncements during 2002, which did not have a material effect on the accompanying financial statements: U . GASB Statement 36, Recipient Reportingfor Certain Shared Nonexchange Revenues - an Amendment to GASB Statement 33. ...., . GASB Statement 37, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local u Governments: Omnibus - an Amendment of GASB Statements No. 21 and No. 34. . GASB Statement 38, Certain Financial Statement Note Disclosures. r"1 U r"1 u 62 ...... r"1 U CITY OF ANDOVER, MINNESOTA r"1 NOTES TO FINANCIAL STATEMENTS i December 31, 2002 U r, I L.J During 2002, the City amended its capital assct policy. This policy increased the capitalization threshold from $1,000 to $5,000. This approved change has resulted in the City adjusting its fixed asset listing to only include assets that comply with the amended policy. The r, City also performed an extensive physical inventory of all fixed assets which resulted in corrections to prior year financial statements. A LJ summary of these changes is as follows: r"1 Capital Assets - GovemmentaI Net Assets - Enterurise Funds U Flmds W::tter S~e1' Total ,.., Januarv 1. 2002. as ureviouslv reported $ 17.979.074 $ 13.949.151 $ 16.804.743 $ 30.753.894 U Cumulative effect of change in accounting principle: Infrastructure and construction in urogress 76.763.279 - - - r, Capital asset threshold (644,631) 377,918 (5,756) 372,162 L.J Prior period adjustments 4.137.572 66.032 (92.519) (26.487) r"1 January I, 2002, as restated $ 98.235 294 $ 14.393 101 $ 16.706.468 $ 31099569 L.J r"1 U r, u r, L.J ..., LJ r"1 L.J n u r"1 U ..., U n U r"1 U ..., U 63 ~ r"1 CITY OF ANDOVER, MINNESOTA u REQUIRED SUPPLEMENTARY INFORMATION Statement 10 BUDGETARY COMPARISON SCHEDULE - GENERAL FUND r"1 For The Year Ended December 31, 2002 u r"1 Variance with Final Budget - u Budgeted Amounts Actual Positive Original Final Amounts (Negative) n u Revenues: General property taxes $ 4).71,900 $ 4).71,900 $ 3,782,334 $ (489,566) n Licenses and permits 910,790 627,000 588,965 (38,035) Intergovernmental 632,149 632,149 1,043).72 411,123 u Charges for services 442,590 726,380 689,427 (36,953) Fines 78,000 78,000 73,475 (4,525) n Investment income 185,000 185,000 109,524 (75,476) Miscellaneous 224,500 224,500 208.790 (15,710) u Total revenues 6,744,929 6,744,929 6,495,787 (249,142) n Expenditures: U Current: General government r"1 Mayor and City council 67,748 67,748 67,692 56 u Newsletter 28,350 28,350 25,634 2,716 City clerk: 126,605 129,301 125,558 3,743 r"1 Administration 120,301 122,868 121,539 1,329 Human resources 161,379 92,001 87,756 4).45 u Financial administration 263,713 273,852 273,152 700 Elections 43,813 43,860 38,712 5,148 r"1 Assessing 102,000 102,000 100,979 1,021 Legal 133).00 133,200 142,411 (9).11) u Planning and zoning 258,584 259,070 242,373 16,697 Information systems 131,414 130,689 128,759 1,930 ,.., Facility management 501,378 317,718 305,024 12,694 L1 Engineering 377,324 386,007 385).03 804 Total general government 2,315,809 2,086,664 2,044,792 41,872 ,.., u Public safety: Police 1).03,496 1).03,496 1).34,866 (31,370) r"1 Fire protection 748).76 742,621 705,320 37,301 Protective inspection 398,437 409,070 394,041 15,029 u Civil defense 16,558 16,654 9,606 7,048 Animal control 13,780 13,780 9,076 4,704 r"1 Total public safety 2,380,547 2,385,621 2,352,909 32,712 u Public works: n Streets and highways 393,931 398,090 392,652 5,438 u Snow and ice removal 533,473 540,674 521,700 18,974 Street lighting 177,550 177,550 165,062 12,488 Street signs 118,161 120,157 118).65 1,892 n Traffic signals 30,000 30,000 14,464 15,536 u Total public works 1).53,115 1).66,471 1).12,143 54,328 n Sanitation: U Storm sewers 126).98 127,903 63,733 64,170 Tree preservation and weed control 44,505 44,886 43,928 958 n Total sanitation $ 170,803 $ 172,789 $ 107,661 $ 65,128 u (Continued) r"1 U 66 ...., r, LJ CITY OF ANDOVER, MINNESOTA '1 REQUIRED SUPPLEMENTARY INFORMATION Statement 10 BUDGETARY COMPARISON SCHEDULE - GENERAL FUND (Continued) U For The Year Ended December 31, 2002 r, J Variance with Final Budget - Budgeted Amounts Actual Positive r, Original Final Amounts (Ne~ve) L.J Expenditures: r"1 Current (continued) Parks and recreation $ 627,967 $ 636,322 $ 643,712 $ (7.390) L.J Recycling 117,929 119,628 116,005 3,623 r, Unallocated 46,089 38,904 30,614 8).90 U Total current 6,912).59 6.706,399 6,507,836 198,563 ,..., LJ Capital outlay General government 65,000 65,000 58,943 6,057 Parlcs and recreation - - 18,738 (18,738) ,.., LJ Total capital oulay 65,000 65,000 77,681 (12,681) ,..., Total expenditures 6,977).59 6,771,399 6,585,517 185,882 I LJ Revenues over (under) expenditures (232,330) (26,470) (89,730) (435,024) ,..., Other financing sources (uses): U Transfers in 242,422 259,119 217,437 (41,682) Transfers out - (748,893) (748,893) - Proceeds from the sale of capital assets - - 16,086 (16,086) r, i Total other financial sources (uses) 242,422 (489,774) (515,370) (57,768) L.J Net increase in fund balance $ 10,092 $ (516).44) (605,100) $ (492,792) r"1 U Fund balance - January 1 3,420,072 r"1 Fund balance - December 31 $ 2,814,972 d r, LJ r"1 U r"1 U r"1 LJ n U r"1 LJ 67 - r"1 U CITY OF ANDOVER, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION r"1 NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 31,2002 u n u Note A LEGAL COMPLIANCE - BUDGETS r"1 The General Fund budget is legally adopted on a basis consistent with accounting principles generally accepted in the United States of America. The legal level of budgetary control is at the departmental level for the General Fund. The following is a listing of General u Fund departments whose expenditures exceed budget appropriations. r"1 Final Over U Budgct Actual Budget r"1 General Fund: General government U Legal $ 133.200 $ 142.411 $ 9.211 Public safety: n Police 1.203.496 1.234.866 31.370 u Paries and recreation 636.322 662.450 26.128 n Note B MODIFIED APPROACH FOR CITY STREETS AND I'RAILS INFRASTRUCTURE CAPITAL ASSETS u In accordance with GASB Statement No. 34, the City is required to account for and report infrastructure capital assets. The City defines r"1 infrastructure as the basic physical assets including the street and trail system; water treatment and distribution system; wastewater U collection system; pm and recreation lands and improvement system; storm water conveyance system; and building combined with site amenities such as parldng and landscape areas used by the City in the conduct of its business. Each major infrastructure can be divided r"1 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 U City maintains detailed information on these subsystems. ,.., The City has elected to use the modified approach as defmed in GASB Statement No. 34 for infrastructure reporting for its Pavement u Management Program. Under GASB Statement No. 34, eligible infrastructure capital assets are not required to be depreciated under the following requirements: n I) The City manages the eligible infrastructure capital assets using an asset management system with characteristics of (a) an up u to-date inventory; (2) perform condition assessments and summarize the results using a measurement scale; and (3) estimate ,.., annual amount to maintain and preserve at the established condition assessment level. LJ 2) The City documents that the eligtble infrastructure capital assets are being preserved approximately at or above the established and disclosed condition assessment level. r"1 U 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 n (0Cl) 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 u physical condition and 100 is assigned the physical characteristics of a new street or trail. The following conditions were defined: C-nndition Ran"" n u Excellent 86 -100 Very Good 71 - 85 r"1 Good 56 - 70 Fair 41 - 55 u Poor 26 -40 VervPoor 11-25 r"1 Substandard 0-10 u r"1 u 68 ~ n L.J CITY OF ANDOVER, MINNFSOTA r, REQUIRED SUPPLEMENTARY INFORMATION L.J NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 31, 2002 n I u 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: I L.J % of Street Condition and Trails ...., I Excellent to Good 88% u Fair 7% ,..., Poor to Substandard 5% LJ 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; r, (4) water damage from natural precipitation; and (5) frost heave. The City is continuously"taking actions to prolong the life of the system LJ through short-term maintenance activities such as pothole patching, crack sealing, seal coating and overlaying. The City expended SI,590).68 on street and trail maintenance for the year ending December 31, 2002. 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 I of annual expenditures required to maintain the City's street and trail system at the average DCI rating of good is lllProximately U S9oo,000. r, Maintenance Actual 0Cl , L.J Year Estimate Expenditures Rating ..., 2002 S 900.000 S 1.590.268 82 LJ 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 r"1 its Pavement Management Program. L.J r"1 LJ ..., U r"1 L.J ,.., L.J r"1 U .., L.J ~ L.J ,..., u 69 ~ r, U r"1 LJ n L.J ,.., U n i L.J n L.J n U COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES n U n LJ r"1 LJ r"1 L.J r, i L.J r"1 U r, , L.J r, LJ r"1 U r"1 U r"1 U r"1 U 71 ~ n u r"1 U r"1 NONMAJORGOVERNMENTALFUNDS u r"1 SPECIAL REVENUE FUNDS u A Special Revenue Fund is used to account for the proceeds of specific revenue sources that are legally restricted to n expenditures for specified puxposes. 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 u 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 DEBT SERVICE FUNDS n A Debt Service Fund accounts for the accumulation of resources for, and the payment of general long-term principal, u interest and other related costs. r"1 U CAPITAL PROJECTS FUNDS r"1 A Capital Projects Fund is used to account for acquisition or construction of major capital facilities financed mainly u with governmental fund resources, general obligation debt, special assessments, special assessment debt, grants or other resources that are not part of Proprietary Funds or Trust Funds. n u n u r"1 U r"1 U r"1 U r"1 U n u r"1 u n u n u 72 ~ .., u CITY OF ANDOVER, MINNESOTA r, COMBlNlNG BALANCE SHEET Statement 11 , NONMAJOR GOVERNMENTAL FUNDS L.J December 31, 2002 r, J Total Nonmajor Special Debt Capital Governmental r"1 Revenue Service Projects Funds U Assets r"1 Cash and investments $ 1,493,717 $ 1,612,760 $ 3,568,032 $ 6,674,509 Accrued interest 4,878 5).43 11,428 21,549 U Due from other governmentaI units - - 31,423 31,423 Accounts receivable - net 83,326 - 14,315 97,641 r, Property taxes receivable: LJ Unremitted 2,359 15,085 522 17,966 De1inquent 673 26,438 - 27,111 Special assessments receivable: r"1 unremitted - 3,071 - 3,071 U Delinquent - 30,619 - 30,619 Deferred - 1,087,931 333).68 1,421,199 Notes receivable - - 37,943 37,943 r, LJ Total assets 1,584,953 2,781,147 3,996,931 8,363,031 r, Liabilities, equity and other credits LJ Liabilities: Interfund payable 12,000 - 113,000 125,000 ,.., Accounts payable 947 - 5,529 6,476 L.J Contracts payable 21,834 - 254,971 276,805 Due to other governmental units 844 - 5,706 6,550 Salaries payable 6,366 - - 6,366 r, Deferred revenue 460,800 1,144,989 371).11 1,977,000 U Total liabilities 502,791 1,144,989 750,417 2,398,197 r, Equity and other credits: 1 LJ Fund balance (deficit): Reserved - 1,636,158 899).38 2,535,396 r, Unreserved; Designated 1,083,966 - 2,458,577 3,542,543 U Undesignated (1,804) - (lll,301) (113,105) r"1 Total equity and other credits 1,082,162 1,636,158 3).46,514 5,964,834 U Total liabilities, equity and other credits $ 1,584,953 $ 2,781,147 $ 3,996,931 $ 8,363,031 .., U r"1 U n U r"1 U r"1 u 73 ~ n CITY OF ANDOVER, MINNESOTA u COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 12 CHANGES IN FUND BALANCES n NONMAJOR GOVERNMENTAL FUNDS u For The Year Ended December 31, 2002 n Total Nonmajor u Special Debt Capital Governmental Revenue Service Projects Funds n Revenues: u General property taxes $ 200,991 $ 501,108 $ 44,451 $ 746,550 Tax increment collections - 732,555 146,012 878,567 n Intergovernmental 33,114 362,653 30,604 426,371 u Special assessments - 217,003 41,034 258,037 Charges for services 181,514 - - 181,514 r"1 Investment income 48,483 77,613 149,575 275,671 Miscellaneous U Park dedication fees - - 280,312 280,312 Connection charges - - 349,952 349,952 n Other 93).78 - 35,509 128,787 u Total revenues 557,380 1,890,932 1,077,449 3,525,761 n Expenditures: u Current: General government 107,431 - 21,769 129).00 Public worlcs 110,521 483,786 594,307 n - Sanitation 271 - 2).81 2,552 u Paries and r=ation - - 45,449 45,449 Economic development 155,684 - 565).76 720,960 r"1 Capital outlay: Public safety 27,717 - 289,982 317,699 u Public worlcs 106,003 - 567).97 673,300 Sanitation 65).15 - - 65).15 n Paries and recreation 31,898 - 646,852 678,750 Debt service: u Principal retirement - 2,630,000 - 2,630,000 Interest - 1,476,785 - 1,476,785 r"1 Paying agent fees - 3,415 - 3,415 u Professional service - 8,601 - 8,601 Construction/acquisition costs - - 116,925 116,925 ,.., Total expenditures 604,740 4,118,801 2,739,617 7,463,158 u Revenues over (under) expenditures (47,360) (2).27,869) (1,662,168) (3,937,397) r"1 Other financing sources (uses): u Transfers in 38,444 1,598,105 295,901 1,932,450 Transfers out (745,337) (733) (1,072,690) (1,818,760) n Proceeds from sale of capital assets 44,905 - 2,078,970 2,123,875 u Total other financing sources (uses) (661,988) 1,597,372 1,302,181 2).37,565 r"1 Net increase (decrease) in fund balance (709,348) (630,497) (359,987) (1,699,832) u Fund balance -January 1 1,791,510 2).66,655 3,606,50 I 7,664,666 r"1 Fund balance - December 31 $ 1,082,162 $ 1,636,158 $ 3).46,514 $ 5,964,834 u n u n u 74 ..... r, L.J r"1 U r"1 U NONMAJOR SPECIAL REVENUE FUNDS r"1 The City of Andover had the following Special Revenue Funds during the year: U Forestrv _ This fund was established to account for the protection of forest resources and the development of control r"1 plans to ensure preservation or restoration of these resources. U LRRWMO _ This fund is used to account for the City's involvement with the Lower Rum River Watershed r"1 Management Organization (LRRWMO). U Drainal!:e and Maooinl!: _ This fund accounts for resources necessary to maintain existing maps and developing new maps and mapping systems for the City. ..., u EDA General _ This fund was established to account for activities designed to promote quality economic development within in the community. ..., U Trail and 'Ihmsportation _ This fund is used to account for contributions associated with land development to be used for constructing and upgrading the City's trail system. r, Sentic DiSDosal- This fund accounts for the activity of sewage dumping through an approved dumping station in the U City. Currently no station exists and this fund was closed in 2002. r"1 Ril!:ht-{)f-Wav Manal!:ementlUtilitv - This fund is used to account for activity associated with the management of the U public right-{)f-ways. r, Cauital Eauioment Reserve - This fund is used to account for the capital equipment/projects levy and the various , capital expenditures it will be used for. L.J DeveloDer Seal Coatinl!: _ This fund accounts for the contributions associated with land development to be used for r"1 the respective developments first application of crack seal and seal coat. U Oak Wilt Suuoression ProIITllIIl - This fund is used to account for grants from the state and federal government used r"1 to assist in the suppression or removal of oak wilt diseased trees. L.J r"1 U r"1 U r"1 U r"1 U n u n u 75 ~ r"1 U CITY OF ANDOVER, MINNESOTA SUBCOMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS n December 31, 2002 u r"1 U Drainage and n Forestry LRRWMO Mappin~ u Assets n Cash and investments $ 13,440 $ 24,639 $ 1,602 Accrued interest 44 81 - U Accounts receivable - - - Property taxes receivable: n Unremitted - 272 - Delinquent - 673 - u Total assets 13,484 25,665 1,602 n Liabilities and Fund Balance U Liabilities: n Interfund payable - - 12,000 U Accounts payable - - 47 Contracts payable - - - n Due to other governmental units - 94 - Salaries payable - 721 - u Deferred revenue - 673 - ,.., Total liabilities - 1,488 12,047 u Fund balance (deficit): Unreserved: n Designated for working capital 6,194 15,536 - u Designated for projects 7).90 - - Designated for equipment - - - Undesignated 8,641 (10,445) r"1 - u Total fund balance (deficit) 13,484 24,177 (10,445) ,.., Total liabilities and fund balance $ 13,484 $ 25,665 $ 1,602 u ,.., u n u n u r"1 U n U n u 76 ~ r, U r"1 Statement 13 U ,.., L.J Total n Right-of-Way Capital Nonmajor EDA Trail and Management! Equipment Developer Special Revenue ....J General Transportation Utility Reserve Seal Coating Funds ,..., $ 14,470 $ 72,694 $ 117,907 $ 662,832 $ 586,133 $ 1,493,717 U - 240 389 2,189 1,935 4,878 863 - 82,463 - - 83,326 ...., : - - - 2,087 - 2,359 Ll - - - - - 673 ,..., 15,333 72,934 200,759 667,108 588,068 1,584,953 I LJ ,..., u - - - - - 12,000 900 - - - - 947 r"1 77 21,757 - - - 21,834 597 20 133 - - 844 LJ 4,627 - 1,018 - - 6,366 - - - - 460,127 460,800 r"1 6).01 21,777 1,151 - 460,127 502,791 U r"1 L..J 9,132 - 32,550 - - 63,412 - 51,157 167,058 - 127,941 353,446 - - - 667,108 - 667,108 ,..., (1,804) - - - - - L..J 9,132 51,157 199,608 667,108 127,941 1,082,162 ..., $ 15,333 $ 72,934 $ 200,759 $ 667,108 $ 588,068 $ 1,584,953 L.J r"1 U ,..., U ,.., U n Ll n LJ r"1 U 77 ~ n CITY OF ANDOVER, MINNESOTA u SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES r"1 NONMAJOR SPEClAL REVENUE FUNDS u For The Year Ended December 31, 2002 r"1 u ,.., Drainage U and EDA Forestry LRRWMO Mapping General ,.., Revenues: u General property taxes $ - $ 23,186 $ - $ - Intergovernmental - 2,819 - - n Charges for Services 6,742 - 10,691 2 Investment income 200 1,164 - - U Miscellaneous - - 629 88,000 n Total revenues 6,942 27,169 11,320 88,002 u Expenditures: Current: n General government - - - - Public worlcs 17,577 24,674 9,347 u - Sanitation - - - - Economic development - - - 155,684 ,.., Capital outlay: u Public safety - - - - Public worlcs - - - - ,.., Sanitation - - - - Parlcs and recreation - - - - u Total expenditures 17,577 24,674 9,347 155,684 ,.., Revenues over (under) expenditures (10,635) 2,495 1,973 (67,682) u Other financing sources (uses): ,.., Transfers in - - 1,630 - u Transfers out (5,631) - - - Proceeds from sale of capital assets - - - - ,.., Total financing sources (uses) (5,631) - 1,630 - U Net increase (decrease) in fund balance (16).66) 2,495 3,603 (67,682) n Fund balance (deficit) - January 1 29,750 21,682 (14,048) 76,814 u Fund balance (deficit) - December 31 $ 13,484 $ 24,177 $ (10,445) $ 9,132 n L.J r"1 U n U ,.., L.J r"1 u 78 -.. n u r"1 Statement 14 U r, I U r, Total Nonmajor L.J Right-of-Way Capital Oak Wilt Special Trail and Septic Management! Equipment Developer Suppression Revenue r"1 Transportation Disposal Utility Reserve Seal Coating Program Funds L.J $ - $ - $ - $ 177,805 $ - $ - $ 200,991 r"1 - - - 20).95 - 10,000 33,114 U 26,344 - 137,735 - - - 181,514 1,798 - 6,877 10,864 27,580 - 48,483 - - - 4,649 - - 93).78 r"1 LJ 28,142 - 144,612 213,613 27,580 10,000 557,380 r"1 U - - - 107,431 - - 107,431 5,888 - 42,785 - - 10).50 110,521 ..., - 271 - - - 271 - - - - - 155,684 L.J - - - 27,717 - - 27,717 r, 106,003 - - - - - 106,003 - - - 65).15 - - 65).15 L.J - - - 31,898 - - 31,898 r"1 111,891 271 42,785 232).61 - 10).50 604,740 L.J (83,749) (271 ) 10 1,827 (18,648) 27,580 (250) (47,360) r, I J - - - 20,733 10,450 5,631 38,444 - (8,189) - (731,517) - - (745,337) r"1 - - - 44,905 - - 44,905 LJ - (8,189) - (665,879) 10,450 5,631 (661,988) r, (83,749) (8,460) 101,827 (684,527) 38,030 5,381 (709,348) LJ 134,906 8,460 97,781 1,351,635 89,911 (5,381) 1,791,510 1 $ 51,157 $ - $ 199,608 $ 667,108 $ 127,941 $ - $ 1,082,162 LJ r, L.J r"1 L.J r"1 U r"1 U 79 ~ r"1 U r"1 U r"1 U NONMAJOR DEBT SERVICE FUNDS r; The City's Debt Service Funds account for six types of bonded indebtedness: LJ . G.O. Revenue Bonds r"1 . Special Assessment Bonds . Tax Increment Bonds U . Certificates of Indebtedness . Permanent Improvement Revolving Bonds ,.., . State Aid Bonds U ,.., G.O. Revenue Bonds - (EDA Public Project Revenue Bonds of 1997) are repaid from annual lease payments from the U City. r, Snecial Assessment Bonds - (issues 1986C11997C, 1993A, 1994C, 1995A and 1997A) are used to finance assessable improvements within the City and are repaid primarily from special assessments levied against benefited properties. L.J Tax Increment Bonds - (Tax Commercial RevitaIization and Tax Increment Bonds of 1994B, 1999 and 2000A) are r, repaid primarily from tax increments. I U Certificates of Indebtedness - (G.O. Refunding Bonds of 1998, G.O. Equipment Certificate of 1999 and 2001C Capital r, Notes) are repaid primarily from general property taxes. U Permanent Improvement Revolvinl! (PIR) Bonds - (G.O. PIR. Bonds of 2000B and 2oo1A) are used to finance ,.., assessable improvements within the City and are repaid primarily from special assessments levied against benefited properties. L.J State Aid Bonds - (2oolB State Aid Bonds) are used to finance MSA eligible cost for road construction and r"1 improvements. These bonds are repaid from a portion of state aid allotments received by the City. U r"1 U r"1 U r"1 U ,.., U r"1 U r"1 U r"1 U 81 ~ r"1 U CITY OF ANDOVER, MINNESOTA SUBCOMBINlNG BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS n December 31, 2002 u r"1 EDA Public u TIF G.O. G.O. G.O. Project TIF Bonds Improvement Improvement Improvement Revenue n Commercial ofI994B Bonds of Bonds of Bonds of Bonds U Revitalization Project 1-2 1993A 1994C 1995A of 1997 Assets n Cash and investments $ 470,627 $ 106).78 $ 12,182 $ 85,192 $ 373,853 $ 15,025 u Accrued interest 1,553 354 7 281 1).35 - Property taxes receivable: n Unremitted 5).96 1,021 - - - - Delinquent 16,100 - - - - - u Special assessments receivable: Unremitted - - 1,158 1,589 324 - r"1 Delinquent 24,426 - 3,692 2,178 323 - Deferred 393,030 213,768 303,192 177,941 u - - Total assets 911,032 107,653 230,807 392,432 553,676 15,025 r"1 U Liabilities and Fund Balance r"1 Liabilities: Deferred revenue 433,556 - 217,460 305,370 178).65 - u Fund balance (deficit): r"1 Reserved for debt service 477,476 107,653 13,347 87,062 375,411 15,025 u Total liabilities and fund balance $ 911,032 $ 107,653 $ 230,807 $ 392,432 $ 553,676 $ 15,025 n u n u n u n u n u ,.., u n u n u n u 82 ..... r, U Statement 15 r"1 L.J r"1 U Total G.O. G.O. G.O. Nonmajor r, Equipment TIP TIP PIR Fund Capital PIR Fund State Debt L.J Certificate Bonds Bonds Bonds of Notes Bonds of Aid Bonds Service ofl999 ofl999 of2000A 2000B 2OO1C 2001A 200lB Funds r"1 L.J $ 29,512 $ 47,362 $ 151,471 $ 11,886 $ 68,311 $ 35,531 $ 205,530 $ 1,612,760 97 156 500 39 225 117 679 5).43 , ..., 3,157 91 2,707 - 2,813 - - 15,085 U 5,467 - - - 4,871 - - 26,438 ..., - - - - - - - 3,071 I - - - - - - - 30,619 U - - - - 1,087,931 - - - r"1 38).33 47,609 154,678 11,925 76).20 35,648 206).09 2,781,147 i U r, L.J 5,467 - - - 4,871 - - 1,144,989 r"1 32,766 47,609 154,678 11,925 71,349 35,648 206).09 1,636,158 U $ 38).33 $ 47,609 $ 154,678 $ 11,925 $ 76).20 $ 35,648 $ 206).09 $ 2,781,147 r"1 LJ r"1 U r, U r"1 L..J ..., U r"1 U r, L.J r"1 L.J n u 83 ~ n CITY OF ANDOVER, MINNESOTA U SUBCOMBINING STAlEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES n NONMAJORDEBT SERVICE FUNDS For The Year Ended December 31, 2002 U n G.O. EDA Public U TIP Improvcmeot G.O. G.O. G.O. Project TIP Bonds Refunding Improvcmeot Improvement Improvcmeot Revenue n Commercial of1994B Bonds of Bonds of Bonds of Bonds of Bonds Revitalization Pn!iect 1-2 1986C'1997C 1993A 1994C 1995A of1997 U Revenues: n General property taxes $ - $ - $ - $ 5,524 $ - $ - $ - Tax increment collections 425,460 81,961 - - - - - U 1ntcIgovemmcntal 40,307 7,770 - - - - - SpcciaI assessments 64,509 - - 84,935 54,864 12,695 Investment income 17,879 3,792 - 2,241 5,104 23,150 - n Total revenues 548,155 93,523 92,700 59,968 35,845 U - Expenditures: n Debt service: Principal retirement 320,000 90,000 - 365,000 115,000 265,000 60,000 U Int=st 351,613 16,455 - 42,903 28,590 68,294 123,311 Paying agent fees 300 - - 471 497 449 - n Professional services - - 2,867 - - - 2,867 U Total expenditures 671,913 106,455 2,867 408,374 144,087 333,743 186,178 Revenues over (under) expenditures (123,758) (12.932) (2,867) (315,674) (84,119) (297,898) (186,178) r"1 U Other financing sources (uses): Transfers in 152,683 24,245 - 125,000 21,560 312,985 183,660 r1 Transfers out - - - - - U Total other financing sources (uses) 152,683 24,245 - 125,000 21,560 312,985 183,660 r"1 Net increase (decrease) in fund balance 28,925 11,313 (2,867) (190,674) (62,559) 15,087 (2,518) U Fund balance - January 1 448,551 96,340 2,867 204,021 149,621 360,324 17,543 Fund balance - December 31 $ 477,476 $ $ $ $ 375,411 $ n $ 107,653 - 13,347 87,062 15,025 U n u n u n u n u r"1 u n u n u 84 ...... r"1 U Stalcment 16 r, U r"1 U Total G.O. G.O. G.O. G.O. G.O. Nonmajor r"1 Improvement Refunding Equipment TIF TIF PIRFund Capital PIRFund State Debt Bonds of Bonds of Certificate Bonds Bonds Bonds of Notes Bonds of Aid Bonds Service U 1997A 1998 of1999 of1999 of2oooA 2000B 2OO1C 2oo1A 200lB Funds r"1 I $ - $ - $261,887 $ - $ - $ - $233,697 $ - $ - $ 501,108 U - - 7,653 217,481 - - - 732,555 - - 29,315 694 20,604 - 25,933 - 238,030 362,653 r"1 - - - - - - 217,003 i - - 1,324 2,799 6,826 841 2.518 1,024 10,115 77,613 U - - 292.526 11,146 244,911 841 262,148 1,024 248,145 1,890,932 ,..., LJ 605,000 250,000 80,000 100,000 220,000 160,000 2,630,000 - - - 42,389 89 33,186 63,475 166,660 144,542 48,584 211,733 134,961 1,476,785 r"1 - - - 288 288 374 374 374 3,415 2,867 - - - - - - 8,601 L.J 650,256 89 283,186 143,475 266,948 144,830 268,958 212,107 295,335 4,118,801 r, (650,256) (89) 9,340 (132,329) (22,037) (143,989) (6,810) (211,083) (47,190) (2,227,869) L.J ,..., 296,325 - 36,647 69,432 144,223 20,000 211,345 - 1,598,105 LJ - (733) - - - - - - (733) 296,325 (733) - 36,647 69,432 144,223 20,000 211,345 - 1,597,372 r, I (353,931) (822) 9,340 (95,682) 47,395 234 13,190 262 (47,190) (630,497) L.J 353,931 822 23,426 143,291 107,283 11,691 58,159 35,386 253,399 2,266,655 ,..., $ - $ $ 32,766 $ 47,609 $ 154,678 $ 11,925 $ 71,349 $ 35,648 $206,209 $ 1,636,158 L.J r"1 U r"1 U r"1 U r"1 U r"1 U r"1 LJ r"1 u 85 ~ n U r"1 U n U NONMAJOR CAPITAL PROJECf FUNDS r"1 The City of Andover had the following Capital Project Funds during the year: U Storm Sewer Proiect - This fund was established to account for storm sewer fees and improvements as part of development and ongoing maintenance. n U Sewer Trunk Proiect - This fund was established 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. ,.., U 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. r"1 Park Dedication - This fund was established to account for contributions associated with land development to be U used for constructing and upgrading the City's park system. ,.., Buildinl!: Fund - This fund was established to account for miscellaneous building improvement projects for all U facilities. r, Old City Hall Remodel- This fund was established to account for the remodel of old city hall and was closed in 2002. u Kelsev Round Lake Park Proiect - This fund was established to account the activity of the Kelsey Round Lake Project and was closed in 2002. r"1 LJ Imurovement Bonds of 1999C Proiect - This fund was established to account for various residential improvement projects within the City that were financed by G.O. Improvement Bonds. This fund was closed in 2002. r"1 L.J Ball Field Develooment - This fund was established to account for the construction of ball fields at the new Andover High School. This fund was closed in 2002. r"1 Caoital Notes 2001C - This fund was established to account for the purchase of capital equipment that was financed U through the issuance of capital notes. This fund was closed in 2002. r, State Aid Bonds 2001B - This fund was established to account for the construction and maintenance of various MSA U eligible projects. r"1 U r"1 U r"1 U r"1 U r"1 U r"1 L.J 87 ~ ,.., CITY OF ANDOVER, MINNESOTA u SUBCOMBINlNG BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS r"1 December 31, 2002 u r"1 U Storm Sewer Tax ,.., Sewer Trunk Increment Project Project Projects u Assets r"1 Cash and investments $ 1,699 $ 12,001 $ 2).40,570 U Accrued interest - 75 7,070 Due from other governmental units - - 31,423 n Accounts receivable - - 14,315 Property taxes receivable: u Unremitted - - - Special assessments receivable: n Deferred - 326,468 6,800 Notes receivable - - 37,943 u Total assets 1,699 338,544 2,338,121 n Liabilities and Fund Balance U Liabilities: n Interfund payables 113,000 - - U Accounts payable - - - Contracts payable - 418 165,698 n Due to other governmental units - - 5,606 Deferred revenue - 326,468 44,743 u Total liabilities 113,000 326,886 216,047 ,.., Fund balance (deficit): U Reserved for projects - - - Unreserved: n Designated for projects - 11,658 2,122,074 u Undesignated (1ll,301) - - Total fund balance (deficit) (1ll,301) 11,658 2,122,074 n u Total liabilities and fund balance $ 1,699 $ 338,544 $ 2,338,121 ,.., u r"1 U n U ,.., u n u n u 88 ...... r, U Statement 17 n u n L..J Total Nonmajor n Capital State Capital u Park Building Notes Aid Bonds Projects Dedication Fund 2OO1C 200lB Funds n U $ 349,711 $ 14,744 $ 16,861 $ 932,446 $ 3,568,032 1,155 49 - 3,079 11,428 r"1 - - - - 31,423 - - - - 14,315 L..J 522 - - - 522 r"1 - - - - 333).68 L..J - - - - 37,943 r"1 351,388 14,793 16,861 935,525 3,996,931 I LJ r, L.J - - - - 113,000 5,419 110 - - 5,529 r"1 35,707 - 16,861 36).87 254,971 100 - - - 5,706 LJ - - - - 371).11 n 41).26 110 16,861 36).87 750,417 U - - - 899).38 899).38 ,.., LJ 310,162 14,683 - - 2,458,577 - - - - (111,301) r"1 310,162 14,683 899).38 3).46,514 - U $ 351,388 $ 14,793 $ 16,861 $ 935,525 $ 3,996,931 n LJ r"1 LJ ,..., L..J r"1 L..J n L..J r"1 U 89 ~ r"1 U CITY OF ANDOVER, MINNESOTA SUBCOMBINlNG STATEMENT OF REVENUES, EXPENDITURES AND ,.., CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS U For The Year Ended December 31, 2002 r"1 u ,.., Storm Sewer Tax u Sewer Trunk Increment Park Building Project Project Projects Dedication Fund Revenues: r"1 General property taxes $ - $ - $ - $ 44,451 $ - u Tax increment collections - - 146,012 - - Intergovernmental - 25,530 - 5,074 - ,.., Special assessments - 39,937 1,097 - - Investment income - - 135,482 11 ,991 661 u Miscellaneous Park dedication fees - - - 280,312 - ,.., Connection charges - 349,952 - - - Other 21,162 9,015 5,332 u - - Total revenues - 415,419 303,753 350,843 5,993 n u Expenditures: Current: n General government - - - - 21,769 Public worlcs - 291,846 - - - U Sanitation 2).81 - - - - Paries and recreation - - - 45,449 - r"1 Economic development - - 565).76 - - Capital outlay: u Public safety - - - - - Public worlcs - - - - - n Parks and recreation - - - 602,944 - Construction/acquisition costs 116,925 u - - - - Total expenditures 2).81 291,846 682).0 I 648,393 21,769 r"1 U Revenues over (under) expenditures (2).81 ) 123,573 (378,448) (297,550) (15,776) n Other financing so=s (uses): Transfers in - 277,833 - - 8,310 u Transfers out - (602,039) (283,007) - (9,758) Proceeds from sale of capital assets - - 2,061,402 - - n Total other financing so=s (uses) - (324).06) 1,778,395 - (1,448) u Net increase (decrease) in fund balance (2).81) (200,633) 1,399,947 (297,550) (17).24) n Fund balance - January 1 (109,020) 212).91 722,127 607,712 31,907 U Fund balance - December 31 $ (1ll,301) $ 11,658 $ 2,122,074 $ 310,162 $ 14,683 r"1 u ,.., u ,..., u ,..., u 90 ..... r"1 U n Statement 18 U r"1 u Total n Nonmajor U Old City Kelsey Round Improvement Ball Capital State Capital Hall Lake Park Bonds of field Notes Aid Bonds Projects n Remodel Project 1999C Project Development 200lC 200lB Funds U $ - $ - $ - $ - $ - $ - $ 44,451 - - - - - - 146,012 n - - - - - - 30,604 - - - - - - 41,034 u - - - - - 1,441 149,575 n - - - - - - 280,312 - - - - - - 349,952 U 35,509 - - - - - - n 1,441 1,077,449 - - - - - LJ n 21,769 - - - - - - u - 71 2).33 - 50,543 139,093 483,786 - - - - - - 2).81 ,.., - - - - - - 45,449 - - - - - - 565).76 L.J - - - - 289,982 - 289,982 n - - - - 281,178 286,119 567).97 - - - 43,908 - - 646,852 u 116,925 - - - - - - r"1 - 71 2).33 43,908 621,703 425).12 2,739,617 L.J - (71) (2).33) (43,908) (621,703) (423,771) (1,662,168) r"1 U - 9,758 - - - - 295,901 (8,310) - (169,576) - - - (1,072,690) n - - - - 17,568 - 2,078,970 U (8,310) 9,758 (169,576) - 17,568 - 1,302,181 ,...., (8,310) 9,687 (171,809) (43,908) (604,135) (423,771) (359,987) U 8,310 (9,687) 171,809 43,908 604,135 1,323,009 3,606,501 ....., $ - $ - $ - $ - $ - $ 899).38 $ 3).46,514 u r"1 U n U n u 91 - ,.., u CITY OF ANDOVER. MINNESOTA SPECIAL REVENUE FUND - FORESTRY Statement 19 r"1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACIUAL u For The Year Ended December 31, 2002 r"1 Variance with u Final Budget - Budgeted Amounts Actual Positive n Original Final Amounts (Negative ) U Revenues: ,..., Intergovernmental $ 5,000 $ 5,000 $ - $ (5,000) Charges for Services 14,000 14,000 6,742 (7 ).58) U Investment income 750 750 200 (550) ,.., Total revenues 19,750 19,750 6,942 (12,808) u Expenditures: Current ,.., Public worlcs 17,316 17,316 17,577 (261) LJ Revenues over (under) expenditures 2,434 2,434 (10,635) (12,547) n Other financing sources (uses): LJ Transfers out - (5).96) (5,631) (335) r"1 Net increase (decrease) in fund balance $ 2,434 $ (2,862) (16).66) $ (12,882) u Fund balance (deficit) - January 1 29,750 r"1 Fund balance (deficit) - December 31 $ 13,484 u r"1 U ,.., U r"1 U n U n U r"1 U n u n u n u 92 ~ r--, u CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - LRRWMO Statement 20 r"1 SCHEDULE OF REVENUES, EXPENDITURES AND LJ CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For The Year Ended December 31,2002 r"1 L.J Variance with Final Budgct - r'! Budgeted Amounts Actual Positive L.J Original Final Amounts (Negative) Revenues: r"1 General property taxes $ 25,959 $ 25,959 $ 23,186 $ (2,773) LJ Intergovernmental - - 2,819 2,819 Investment income 125 125 1,164 1,039 r"1 Total revenues 26,084 26,084 27,169 1,085 U Expenditures: r"1 Current: Public works 26,910 26,910 24,674 2).36 U Net increase (decrease) in fund balance $ (826) $ (826) 2,495 $ (1,151) r, U Fund balance (deficit) - January 1 21,682 '1 Fund balance (deficit) - December 31 $ 24,177 U r, L.J r, , LJ r, L.J r"1 U r"1 :...J r"1 LJ r"1 U r, U r, L.J r"1 L.J 93 ~ n CITY OF ANDOVER, MINNESOTA u SPECIAL REVENUE FUND - DRAINAGE AND MAPPING Statement 21 SCHEDULE OF REVENUES, EXPENDITURES AND n CHANGES IN FUND BALANCES - BUDGET AND ACIUAL u For The Year Ended December 31,2002 n Variance with u Final Budget - Budgeted Amounts Actual Positive n Original Final Amounts (Negative ) U Revenues: Charges for Services $ 48,000 $ 48,000 $ 10,691 $ (37,309) n Investment income 1).00 1).00 - (1 ).00) u Miscellaneous 1,300 1,300 629 (671) Total revenues 50,500 50,500 11,320 (39,180) n U Expenditures: Current: n Public works 51,935 51,935 9,347 42,588 u Revenues over (under) expenditures (1,435) (1,435) 1,973 (81,768) n Other financing sources (uses): u Transfers in - 1,630 1,630 - Net increase (decrease) in fund balance $ (1,435) $ 195 3,603 $ (81,768) n u Fund balance (deficit) - January 1 (14,048) r"1 Fund balance (deficit) - December 31 $ (10,445) u r"1 U n U r"1 U n U n u n u n u n u n L..J 94 - r, LJ CITY OF ANDOVER, MINNESOTA r"1 SPECIAL REVENUE FUND - EDA GENERAL Statement 22 SCHEDULE OF REVENUES, EXPENDITURES AND U CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For The Year Ended December 31, 2002 r, J Variance with r, Final Budget - Budgeted Amounts Actual Positive U Ori~ Final Amounts (Negative ) r"1 Revenues: Charges for Services $ - $ - $ 2 $ 2 U Investment income 5,000 5,000 - (5,000) Miscellaneous 132,378 132,378 88,000 (44,378) r"1 Total revenues 137,378 137,378 88,002 (49,376) U Expenditures: r, Current: U Economic development 138,728 138,728 155,684 (16,956) Net increase (decrease) in fund balance $ (1,350) $ (1,350) (67,682) $ (32,420) r"1 U Fund balance (deficit) - January 1 76,814 r"1 Fund balance (deficit) - December 31 $ 9,132 J r"1 J n , LJ r, ! L.J ,..., I , LJ r, , LJ r, L.J r, I U r"1 U r"1 U n U 95 ~ n u CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - TRAIL AND TRANSPORTATION Statement 23 n SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACIUAL u For The Year Ended December 31, 2002 n Variance with u Final Budget - Budgeted Amounts Actual Positive n Original Final Amounts (Negative) U Revenues: n Charges for Services $ 20,800 $ 20,800 $ 26,344 $ 5,544 Investment income 3,000 3,000 1,798 (l ).02) u Total revenues 23,800 23,800 28,142 4,342 n Expenditures: U Current Public worlcs - - 5,888 (5,888) n Capital outlay: u Public worlcs 128,150 128,150 106,003 22,147 Total expenditures 128,150 128,150 111,891 16).59 n u Net increase (decrease) in fund balance $ (104,350) $ (104,350) (83,749) $ (11,917) n Fund balance (deficit) - January 1 134,906 u Fund balance (deficit) - December 31 $ 51,157 n u n u n u n u n u n u r"1 U n U n u n u 96 -- r"1 L.J CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - SEPTIC DISPOSAL Statement 24 r"1 SCHEDULE OF REVENUES, EXPENDITURES AND U CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For The Year Ended December 31, 2002 ~ L.J Variance with Final Budget - r"1 Budgeted Amounts Actual Positive U Original Final Amounts (Negative) Revenues: r"1 Charges for Services $ 500 $ 500 $ - $ (500) U Investment income 200 200 - (200) r"1 Total revenues 700 700 - (700) U Expenditures: Current: r"1 Sanitation 1,120 1,120 271 849 U Revenues over (under) expenditures (420) (420) (271) (1,549) r'! Other financing sources (uses): U Transfers out - (8,464) (8,189) - Nct increase (decrease) in ftmd balance $ (420) $ (8,884) (8,460) $ (1,549) r, J Fund balance (deficit) - January 1 8,460 r, Fund balance (deficit) - December 31 $ - J ,.., L.J r"1 W ~ i LJ ,.., i U ,.., u ,.., U r"1 U r"1 L.J r"1 U 97 ~ n CITY OF ANDOVER, MINNESOTA u SPECIAL REVENUE FUND - RlGHT-OF-W A Y MANAGEMENT/UTILlTY Statement 25 SCHEDULE OF REVENUES, EXPENDITURES AND n CHANGES IN FUND BALANCES - BUDGET AND AClUAL U For The Year Ended December 31, 2002 n Variance with U Final Budget - Budgeted Amounts Actual Positive n Original Final Amounts (Negative ) U Revenues: Charges for Services $ 30,975 $ 30,975 $ 137,735 $ 106,760 n Investment income 800 800 6,877 6,077 u Total revenues 31,775 31,775 144,612 112,837 n Expenditures: u Current Public worlcs 50,891 50,891 42,785 8,106 n Net increase (decrease) in fund balance $ (19,116) $ (19,116) 101,827 $ 104,731 u Fund balance (deficit) -January 1 97,781 n U Fund balance (deficit) - December 31 $ 199,608 ,., u r"1 U ,.., U n LJ r. U n u ,.., u n u n u n u n u 98 .... --- r"1 I U CITY OF ANDOVER, MINNESOTA r, SPECIAL REVENUE FUND - CAPITAL EQUIPMENT RESERVE Statement 26 I SCHEDULE OF REVENUES, EXPENDITURES AND U CHANGES IN FUND BALANCES - BUDGET AND AClUAL For The Year Ended December 31, 2002 '1 LJ Variance with r"1 Final Budgct - Budgeted Amounts Actual Positive L.J Original Final Amounts (Negative ) r"1 Revenues: General property taxes $ 200,000 $ 200,000 $ 177,805 $ (22,195) U Intergovernmental - - 20).95 20).95 Investment income 40,000 40,000 10,864 (29,136) r"1 Miscellaneous - - 4,649 4,649 U Total revenues 240,000 240,000 213,613 (26,387) r, Expenditures: U Current: General government 284,063 284,063 107,431 176,632 Capital outlay: r"1 Public safety 30,000 30,000 27,717 2).83 U Sanitation 65,129 65,129 65).15 (86) Paries and recreation - - 31,898 (31,898) ,..., Total expenditures 379,192 379,192 232).61 146,931 U Revenues over (under) expenditures (139,192) (139,192) (18,648) (173,318) r"1 U Other financing sources (uses): Transfers in 20,000 20,733 20,733 - Transfers out - (671,364) (731,517) (60,153) ,..., Proceeds from the sale of capital assets - - 44,905 44,905 U Total financing sources (uses) 20,000 (650,631) (665,879) (15).48) r"1 Nct increase (decrease) in fund balance $ (119,192) $ (789,823) (684,527) $ (188,566) U Fund balance (deficit) - January 1 1,351,635 r"1 Fund balance (deficit) - December 31 $ 667,108 u ,..., U r"1 U r, U r, U ..., U r"1 U 99 ~ n u CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - DEVEWPER SEAL COATING Statement 27 n SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTIJAL U For The Year Ended December 31, 2002 n u Variance with Final Budget - n Budgeted Amounts Actual Positive Original Final Amounts (Negative ) U Revenues: r"1 Investment income $ 15,000 $ 15,000 $ 27,580 $ 12,580 u Other financing sources (uses): Transfers in - 10,450 10,450 - n Net increase (decrease) in fimd balance $ 15,000 $ 25,450 38,030 $ 12,580 u Fund balance (deficit) - January 1 89,911 n u Fund balance (deficit) - December 31 $ 127,941 ,.., u n u ,.., u ,.., u n u ,.., u ,.., u n u n u n u n u n u 100 -- r, I U CITY OF ANDOVER, MINNESOTA SPECIAL REVENUE FUND - OAK WILT SUPPRESSION PROGRAM Statement 28 r"1 SCHEDULE OF REVENUES, EXPENDITURES AND U CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For The Year Ended December 31, 2002 r, U Variance with Final Budget - n Budgeted Amounts Actual Positive L.J Original Final Amounts (Negative ) Revenues: r"1 Intergovernmental $ 6,425 $ 6,425 $ 10,000 $ 3,575 U Investment income 50 50 - (50) Miscellaneous 2,000 2,000 - (2,000) n Total revenues 8,475 8,475 10,000 1,525 U Expenditures: r"1 Current: Public works 8,600 8,600 10).50 (1,650) U Revenues over (under) expenditures (125) (125) (250) 3,175 r"1 U Other financing sources (uses): Transfers in 5,000 5).96 5,631 335 r"1 Net increase (decrease) in fund balance $ 4,875 $ 5,171 5,381 $ 3,510 U Fund balance (deficit) - January 1 (5,381) r"1 Fund balance (deficit) - December 31 $ - u n U n U r"1 U n U r"1 U r"1 U r"1 U r"1 U r"1 u 101 ~ n u n u n INfERNAL SERVICE FUNDS u Internal Service Funds are used to account for the financing of goods or services provided by one department or n agency to other departments or agencies of the government and to other government units, on a cost reimbursement u basis. The City of Andover had the following Internal Service Funds during the year: Central Equioment Maintenance - This fund accounts for the maintenance of the equipment for the City. r"1 u Risk Manal!ement - This fund accounts 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 u n u ,.., u ,.., u n u n u n u n u n u 102 -- r, u CITY OF ANDOVER, MINNESOTA r, COMBINING STATEMENT OF NET ASSETS Statement 29 INTERNAL SERVICE FUNDS LJ December 31, 2002 r"1 U Central Equipment Risk Total ,.., Maintenance Management Current Year U Assets r"1 Current assets: Cash and cash equivalents $ 97,499 $ 71).58 $ 168,757 U Accrued interest 322 235 557 Prepaid items - 35,851 35,851 r, Inventories - at cost 45,757 - 45,757 Total assets 143,578 107,344 250,922 LJ Liabilities ,..., Current liabilities: LJ Accounts payable 5,359 - 5,359 Due to other governmental units 808 50 858 Salaries payable 6,300 397 6,697 r"1 Total liabilities 12,467 447 12,914 U Net assets Unrestricted $ 131,111 $ 106,897 $ 238,008 r"1 U ,..., U ,..., U r"1 L.J r"1 U r"1 L.J ,..., U r"1 U r, U ,..., U r"1 U 103 ~ n u CITY OF ANDOVER, MINNESOTA COMBINlNG STATEMENT OF REVENUES, EXPENSES AND Statement 30 CHANGES IN FUND NET ASSETS r"1 INTERNAL SERVICE FUNDS u For The Year Ended December 31, 2002 r"1 u Central Equipment Risk Total r"1 Maintenance Management Current Year U Operating revenues: r"1 User charges $ 435,998 $ - $ 435,998 Other - 31).35 31).35 u Total operating revenues 435,998 31).35 467).33 n Operating expenses: u Personal services 169,671 9,778 179,449 Supplies 125,682 162 125,844 n Other service charges 96,154 7,860 104,014 u Total operating expenses 391,507 17,800 409,307 n Operating income (loss) 44,491 13,435 57,926 U Nonoperating revenues <expenses): n Investment income 4,373 3,733 8,106 u Change in net assets 48,864 17,168 66,032 ,.., Net assets -January 1 82).47 89,729 171,976 u Net assets - December 31 $ 131,111 $ 106,897 $ 238,008 n u n LJ ,.., U n u n u n u n u n u n u 104 ....... ,.., u CITY OF ANDOVER, MINNESOTA COMBlNlNG STAlEMENT OF CASH FWWS Statement 31 ,.., INTERNAL SERVICE FUNDS U For The Year Ended December 31, 2002 r"1 u Central Equipment Risk Total r, Maintenance Management Current Year U Cash flows from operating activities: Receipts from customers and users $ 435,998 $ 31).35 $ 467).33 n Payment to suppliers (240,338) (43,948) (284).86) L.J Payment to employees (170,611) (9,689) (180,300) r"1 Nct cash flows from operating activities 25,049 (22,402) 2,647 L.J Cash flows from investing activities: Investment income 4,051 3,714 7,765 r"1 U Net increase in cash and cash equivalents 29,100 (18,688) 10,412 Cash and cash equivalents - January 1 68,399 89,946 158,345 r"1 U Cash and cash equivalents - December 31 $ 97,499 $ 71 ).58 $ 168,757 ,.., Reconciliation of operating income to net cash provided L.J (used) by operating activities: Operating income (loss) $ 44,491 $ 13,435 $ 57,926 r"1 Adjustments to reconcile operating income (loss) U to net cash flows from operating activities: Changes in assets and liabilities: n Decrease (increase) in prepaid items - (35,851) (35,851) LJ Decrease (increase) in inventory (16,451) - (16,451) Increase (decrease) in accounts payable (2,859) (125) (2,984) Increase (decrease) in due to other governmental units 808 50 858 r"1 Increase (decrease) in salaries payable 482 89 571 U Increase (decrease) in compensated absences (1,422) - (1,422) n Total adjustments (19,442) (35,837) (55).79) u Net cash provided by operating activities $ 25,049 $ (22,402) $ 2,647 ,.., U n L.J r"1 U r"1 U r"1 U n U 105 ~ ,..., u n u r"1 AGENCY FUNDS u Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, n private organizations, other governmental units and/or other funds. The City of Andover had the following Agency u Funds during the year: General Escrow - This fund is used to account for distribution of funds for insurance premiums of retirees. r"1 U General Agencv - This fund is used to account for the collection and distribution of funds relating to development activities. ,..., u r"1 U r"1 U ,..., U n u n u n u n u r"1 u n u n u r"1 u n u n u 106 ~ r, u CITY OF ANDOVER, MINNESOTA ,..., COMBINING STATEMENT OF NET ASSETS Statement 32 FIDUCIARY FUNDS U December 31, 2002 r, L.J Agency General General Escrow Fund Agency Fund Total r, L.J Assets Cash and investments $ 23,891 $ 305,456 $ 329.347 ,.., Liabilities L.J Contracts payable - 2).48 2).48 Deposits payable 23,891 303).08 327,099 ,..., Total liabilities $ 23,891 $ 305,456 $ 329,347 L.J r"1 L.J r"1 L.J r"1 U r"1 U r, L.J r, L.J ,..., U r, L.J ,..., L.J ,..., U ,..., L.J ,..., U r"1 L.J 107 ~ n u n u n CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS u ,.., u n u n u r"1 u n u n u n u n u n u n u ,.., u n u n u ,.., u n LJ n u 108 ~ ,.., LJ CITY OF ANDOVER, MINNESOTA r, SCHEDULE OF CAPITAL ASSETS USED IN THE OPERATION Statemeut 33 OF GOVERNMENTAL FUNDS LJ SCHEDULE BY SOURCE For The Year Ended December 31, 2002 r"1 LJ Balance Adjustments Balance January 1, Due To December 31, r"1 Description 2002 Restatement Additions Deletions 2002 LJ r"1 Land and improvements $ 2,741,610 $ 6,034,944 $ $ (763,444) $ 8,013,110 - U Buildings and improvements 8,191).97 (2,547,373) 86,659 (20,371) 5,710).12 r"1 Furniture and equipment 1,105,675 (1,046).88) - - 59,387 LJ Machinery and equipment 5,940,492 (926,461) 655,113 (269,510) 5,399,634 r"1 Other park improvements - 1,978,119 796,803 - 2,774,922 LJ Streets and trails - 66,955,077 2,785,756 - 69,740,833 r"1 U Storm sewers - 6,357,718 688).42 - 7,045,960 Construction in progress - 3,450,484 758,953 (3,047,300) 1,162,137 r"1 LJ Totals $ 17,979,074 $ 80).56).20 $ 5,771,526 $ (4,100,625) $ 99,906,195 r"1 Investments in General Fixed Assets from: LJ General Fund $ 648,459 ,., Special Revenue Funds 568,533 U Capital Project Funds 98,573,133 Donations 41,099 Other 74,971 r, U Total investments in general fixed assets $ 99,906,195 r"1 U r, Ll r, , u r, , LJ ,., I U ,..., LJ r"1 I LJ 109 ~ r"1 U CITY OF ANDOVER, MINNESOTA CAPITAL ASSETS USED IN THE OPERATION n OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY u December 31, 2002 n Land & Buildings & Furniture & Machinery & u Function and Activity Improvements Improvements Equipment Equipment r"1 General government U Administration $ - 1,710,318 $ - $ - Financial adminstration - - 22,787 - n Planning and zoning - - - 14,312 Engineering - - 18).97 86).25 U Total general government - 1,710,318 41,084 100,537 ,.., Public safety: Fire protection - 1).54,566 18,303 2,100,187 U Protective inspection - - - 104,107 Civil defense - 124,320 - 6,928 n Total public safety - 1,378,886 18,303 2).11).22 u Public worlcs: Streets and highways - 2).48,321 - 2).25,448 n Snow and ice removal - - - 6,390 u Street signs - - - 22,679 Total public worlcs - 2).48,321 - 2).54,517 ,.., Sanitation: u Storm sewers - - - 90,989 n Paries and recreation 3,027,659 372,687 - 742,369 u Economic development 4,985,451 - - - n Construction in progress - - - - u Totals $ 8,013,110 $ 5,710).12 $ 59,387 $ 5,399,634 n u r"1 U n U n u n u n u r"1 U n u 110 ..... ,.., U r"1 Statement 34 LJ r"1 U Other PlIIk Streets & Storm Construction Improvements Trails Sewers In Progress Total r"1 U $ - $ - $ - $ - $ 1,710,318 - - - - 22,787 ,.., 14,312 - - - - L.J - - - - 104,522 - - - - 1,851,939 ,.., U - - - - 3,373,056 - - - - 104,107 ,.., - - - - 131).48 I - - - - 3,608,411 L.J r, - 69,740,833 - - 74).14,602 I 6,390 u - - - - - - - - 22,679 - 69,740,833 - - 74).43,671 ,.., I U - - 7,045,960 - 7,136,949 r"1 I 2,774,922 - - - 6,917,637 u - - - - 4,985,451 r, , - - - 1,162,137 1,162,137 o...J $ 2,774,922 $ 69,740,833 $ 7,045.960 $ 1,162,137 $ 99,906,195 r, I U r, u ,.., u ,.., U ,.., LJ ,.., LJ ,.., I U ,.., U III - ,.., CITY OF ANDOVER. MlNNESOTA u CAPITAL ASSETS USED IN THE OPERATION Statement 35 OF GOVERNMENTAL FUNDS r"1 SCHEDULE BY FUNCTION AND ACTIVITY u December 31, 2002 ,.., Balance Adjustments Balance u January 1, Due To December 31, Function and Activity 2002 Restatement Additions Deletions 2002 ,.., General government U Mayor and City council $ 16).09 $ (16).09) $ - $ - $ - City clerk 13,598 (13,598) ,.., - - - Administration 1,689,875 (38,500) 58,943 - 1,710,318 u Financial adminstration 60,873 (38,086) - - 22,787 Planning and zoning 48,888 (34,576) - - 14,312 n Information services 32,957 (32,957) - - - Engineering 161).89 (56,767) - - 104,522 u Total general government 2,023,689 (230,693) 58,943 - 1,851,939 r"1 Public safety: u Fire protection 3,425,660 (238,543) 289,982 (104,043) 3,373,056 Protective inspection 145,813 (41,706) - - 104,107 Civil defense 120,838 3,064 27,717 (20,371 ) 131).48 n Total public safety 3,692,311 (277,185) 317,699 (124,414) 3,608,411 u Public worlcs: Streets and highways 6,750,136 64,638,325 2,991,608 (165,467) 74).14,602 r"1 Snow and ice removal 7,514 (1,124) - - 6,390 U Street signs 38,872 (16,193) - - 22,679 Total public worlcs 6,796,522 64,621,008 2,991,608 (165,467) 74).43,671 n Sanitation: u Storm sewers 599,579 5,849,128 688).42 - 7,136,949 n Parlcs and recreation 4,855,739 1,105,817 956,081 - 6,917,637 u Recycling 11).34 (11).34) - - - ,.., Economic development - 5,748,895 - (763,444) 4,985,451 lJ Construction in progress - 3,450,484 758,953 (3,047,300) 1,162,137 n Totals $ 17,979,074 $ 80).56).20 $ 5,771,526 $ (4,100,625) $ 99,906,195 u n u ,.., u ,...., u ,...., L.J r L r L 112 - r"1 CITY OF ANDOVER, MINNESOTA u COMBINED SCHEDULE OF INDEBTEDNESS December 31, 2002 n u n Authorized Issue Maturity Interest and U Date Date Rate Issue n GOVERNMENTAL ACTIVITlES: U General Obligation Revenue Bonds: 1997 Public Project Revenue Bonds 9/111997 12/1/2016 4.50-5.90% $ 2,350,000 n Special Assessment Bonds: u 1993A G.O. Improvement Bonds 8/111993 8/1/2003 4.00-4.75% 3,650,000 1994C G.O.lmprovement Bonds 10/1/1994 2/1/2006 5.05-5.75% 1,140,000 r"1 1995A G.O. Improvement Bonds 7/111995 2/1/2006 4.85-5.30% 2,605,000 1997A G.O. Improvement Bonds 5/111997 12/1/2002 4.20-4.80% 3,120,000 u 1997B G.O.Improvement Bonds 7/111997 12/1/2003 3.90-4.70% 6,315,000 1999 G.O. Improvement Bonds 10/111999 12/1/2004 3.75-4.40% 3,525,000 n Total special assessment bonds 20,355,000 u Tax Increment Bonds: 1994B G.O. Tax Increment Refunding Bonds 5/1/1994 5/1/2004 6.97-7.87% 885,000 r"1 1995D Tax Increment Bonds 10/111995 2/1/2013 4.50-5.60% 6,055,000 u 1996 Tax Increment Bonds 6/111996 8/1/2012 4.75-5.40% 2,055,000 1999 Tax Increment Bonds 6/111999 12/1/2012 4.00-5.00% 1,500,000 2000A Tax Increment Bonds 9/1/2000 2/1/2010 6.80-7.10% 2,445,000 n Total tax increment bonds 12,940,000 u Certificates of Indebtedness: r"1 1999 G.O. Equipment Certificates 6/111999 2/1/2004 3.70-4.00% 1,050,000 2OO1C G.O. Capital Notes 6/5/200 1 2/1/2006 2.90-3.80% 1).10,000 u Total certificates of indebtedness 2).60,000 n Permanent Improvement Revolving Bonds: u 2000B Permanent Improvement Revolving Bonds 9/1/2000 2/1/2007 4.20-4.375% 3,350,000 2oo1A Permanent Improvement Revolving Bonds 6/5/200 1 2/1/2007 3.20-4.00% 4,975,000 Total permanent improvement revolving bonds 8,325,000 n u State Aid Bonds: 200 lB State Aid Street Bonds 6/5/200 1 2/1/2017 2.90-5.00% 2,755,000 n Total Bonded Indebtedness 48,985,000 U Compensated absences 314).13 n Total governmental activities indebtedness 49).99).13 U BUSINESS- TYPE ACTIVITIES: n General Obligation Revenue Bonds: u 2002 G.O. Water Revenue Bonds 5/9/2002 2/1/2023 2.30-5.00% 9,780,000 Compensated absences 48,630 n u Total business-type activities indebtedness 9,828,630 Total City indebtedness $ 59,127,843 n u n L r L 114 - r, U Exhibit I r"1 U r, , Principal Payments LJ Prior Current Outstanding 2003 Payment Years Year 12131/02 Principal Interest Total r, U $ 175,000 $ 60,000 $ 2,115,000 $ 70,000 $ 120,310 $ 190,310 r, L.J 2,920,000 365,000 365,000 365,000 17,338 382,338 r"1 565,000 115,000 460,000 120,000 22,302 142,302 1,145,000 265,000 1,195,000 280,000 54,665 334,665 U 2,515,000 605,000 - - - - 3).15,000 2,325,000 775,000 775,000 34,875 809,875 r, 1,410,000 2,115,000 - - - - L.J 11,770,000 5,790,000 2,795,000 1,540,000 129,180 1,669,180 r, 630,000 90,000 165,000 90,000 9,435 99,435 L.J 830,000 225,000 5,000,000 225,000 253).75 478).75 340,000 95,000 1,620,000 105,000 83,587 188,587 r, 50,000 80,000 1,370,000 110,000 59,475 169,475 50,000 100,000 2).95,000 120,000 159,700 279,700 LJ 1,900,000 590,000 10,450,000 650,000 565,472 1).15,472 r, L.l 225,000 250,000 575,000 270,000 17,600 287,600 - 220,000 990,000 230,000 31,338 261,338 225,000 470,000 1,565,000 500,000 48,938 548,938 r, i L.J - 3,350,000 610,000 131,063 741,063 - - - 4,975,000 920,000 166,132 1,086,132 r, - - 8,325,000 1,530,000 297,195 1,827,195 L.J - 160,000 2,595,000 125,000 111,030 236,030 r, i L.l 14,070,000 7,070,000 27,845,000 4,415,000 1).72,125 5,687,125 ,.., - - 314).13 - - - i LJ 14,070,000 7,070,000 28,159).13 4,415,000 1).72,125 5,687,125 J 9,780,000 505,170 505,170 - - - ~ - - 48,630 - - - J - - 9,828,630 - 505,170 505,170 r"1 $ 14,070,000 $ 7,070,000 $ 37,987,843 $ 4,415,000 $ 1,777).95 $ 6,192).95 L.J r, J r, J 115 ~ n CITY OF ANDOVER. MINNESOTA u SCHEDULE OF TAX CAPACITY RATES AND LEVIES Exhibit 2 r"1 U Taxes Payable r"1 2003 2002 u Tax capacity values $ 17,951,904 $ 15,712,356 r"1 Captured tax increment value (1,199,777) (900,404) u Fiscal disparities - contnbution (503,337) (457,955) Local taxable value 16).48,790 14,353,997 r"1 u Fiscal disparities - distnbution 2,510,373 2).36,181 n Adjusted tax capacity $ 18,759,163 $ 16,590,178 u r"1 2003 2002 u Certified Tax Capacity Certified Tax Capacity Levy Rate Levy Rate n u General Revenue Levy: General Fund $ 4,505,780 $ 4,157,891 n Fire Relief 43,750 43,750 Capital Equipment/Projects 203).00 200,000 u Paries Projects 50,800 50,000 Road and Bridge 619,611 597,396 n Total General Revenue Levy 5,423,141 28.899% 5,049,037 29.863% u Debt Service Levy: n 1999 G.O. Equipment Certificate 301,980 291,703 u 200lC G.O. Capital Note 274,404 259,978 2003 G.O. Equipment Certificate 200,000 - n Total Debt Service Levy 776,384 4.138% 551,681 3.263% u Lower Rum River Watershed 24,000 0.339% 25,759 0.385% r"1 Total $ 6).23,525 33.376% $ 5,626,477 33.511% u r"1 U r"1 U r"1 U n U r"1 U r"1 u 116 - r, : U CITY OF ANDOVER, MINNESOTA SCHEDULE OF DEFERRED TAX LEVIES Ex!nbit 3 r, GENERAL OBUGATION BONDS L.J December 31, 2002 n LJ Taxes Tax Increment Bonds Certificates of Indebtedness Payable I 994B 1995D 1996 1999 2000A 1999 200lC Total r, 2003 $ 99,435 $ 478).75 S 188,588 $ 169,475 S 279,700 $ 287,600 $ 261,338 $ 1,764,411 i U 2004 77,951 492,225 193,600 194,250 360,713 311,100 263,517 1,893,356 2005 - 577,950 198,080 188,650 438,475 - 269,724 1,672,879 r, 2006 - 634,350 206,955 182,980 431,600 - 270,035 1,725,920 2007 - 638,125 209,955 177,170 429,025 - - 1,454,275 L.J 2008 639,988 217,305 171 ).90 439,788 - - 1,468,371 2009 - 639,875 223,725 165,270 447,275 - - 1,476,145 ,..., 2010 - 637,962 229,365 159,110 222,633 - - 1,249,070 I 2011 - 658,525 239,030 152,880 - - - 1,050,435 L.J 2012 - 651,500 242,420 146,450 - - - 1,040,370 2013 - 642,500 - - - - - 642,500 r, $ 177,386 S 6,691,275 $ 2,149,023 $ 1,707,525 S 3,049,209 $ 598,700 S 1,064,614 S 15,437,732 I L.J . ~ , L.J ,.., i U r, LJ r, L.J r"1 U r, U r, I LJ r, , LJ r, i LJ r, ! L.J r"1 LJ r, I LJ 117 - r"1 U CITY OF ANDOVER, MINNESOTA GOVERNMENT-WIDE EXPENSES BY FUNCTION Table 1 2002 n (Unaudited) u n Fiscal Year u Function 2002 n General government $ 2,355,954 u Public safety 2,474,284 Public worlcs 4,819,429 n Sanitation 264,671 Paries and recreation 856,806 u Recycling 116,344 Economic development 720,460 r"1 UnalIocated 30,614 Interest on long-term debt 1,667,943 U Water 1,526,526 Sewer 1).06,865 n Total $ 16,039,896 u r"1 Government-wide expenses are not available for years prior to 2002. u r"1 2002 GOVERNMENT-WIDE EXPENSES BY FUNCTION u r"1 u General government r"1 15% u r"1 u Public safety n 15% u Econ dev n 4% u Recycling~ ::.=// r"1 u 5% Public worlcs r"1 Sanitation 30"10 2% u n u r"1 U r"1 u 120 .... r, J CITY OF ANDOVER, MINNESOTA r, GOVERNMENT-WIDE REVENUFS BY SOURCE Table 2 2002 U (Unaudited) r, LJ Fiscal Year 2002 r"1 U Program Revenues: Charges for services $ 4,179,886 r, Operating grants and contnbutions 946,495 I Capital grants and contnbutions 6).23).33 LJ General Revenues: n General property taxes 5,076,374 Tax increment collections 842,607 LJ Grants and contnbutions not restricted to specific programs 763,049 r'1 Unrestricted investment earnings 1 ).79,313 J Gain on sale of capital assets 1,316,054 r, Total $ 20,627,0 II J r, Government-wide revenues are not available for years prior to 2002. J r, 2002 GOVERNMENT-WIDE REVENUES BY SOURCE J Gain on sale of Unrestricted capital assets J m.__\ 6% 6% Grants and Charges for services contributions not 20% r, restricted to specific J programs 4% r, Tax increment Operating grants & I U collections contnbutions 4% 5% r"1 LJ ..., L.J General property taxes Capital grants & r, 25% contnbutions I 30% L.J 1 L.J r, LJ r, , I LJ 121 ~ n CITY OF ANDOVER, MINNESOTA u GENERAL FUND Table 3 REVENUES BY SOURCE n Last Ten Fiscal Years u (Unaudited) r"1 U General License Charges Fiscal Property and Inter- for Investment r"1 Year Taxes Permits govemmentaI Services Fines Income Miscellaneous Total L.J 1993 $1).41,114 $ 470,371 $ 710,910 $ 152,868 $ 38,178 $ 36,938 $ 38,574 $ 2,688,953 1994 1,472,108 410,733 745,156 227,960 40,496 43,043 48).80 2,987,776 r"1 1995 1,810).13 410).12 747,627 549,606 46,152 15,716 16).70 3,595,796 L.J 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).21 48,800 71).24 186,863 4,714,300 r"1 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 u 2000 3,571,186 623,662 969,317 900).35 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).21 6,924,924 n 2002 3,782,334 588,965 1,043).72 689,427 73,475 109,524 208,790 6,495,787 u r"1 2002 GENERAL FUND REVENUES BY SOURCE u n Investment Income 2% u n u n u Intergovernmental n 16% U General Property Tax r"1 58% u r"1 License & Permits ~ U 9% Fines 1% r"1 U n u r' L r L r L 122 - r, , I L.J CITY OF ANDOVER, MINNESOTA GENERAL FUND Table 4 r'! EXPENDITURES BY FUNCTION I Last Ten Fiscal Years U (Unaudited) n LJ Fiscal General Public Public Parks and Economic Year Government Safety Works Sanitation Recreation Recyclinl( Development Una1Iocated Total 1 L.J 1993 $ 720,178 $ 937,371 $ 520,802 $ 36,904 $232,809 $ 50,461 $ 22,836 $ 53,691 $ 2,575,052 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 n 1996 1,068,585 1,320,680 947,472 60,517 455,517 55,170 - 154,085 4,062,026 I 1997 1,252,047 1,409,087 1,044,183 95,632 383,059 62,281 - 212,503 4,458,792 LJ 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 r, 2000 1,840,644 1,968,765 1,591,137 100,073 538,523 91,071 133,321 6,263,534 I 2001 1,750,574 2,087,924 1,284,491 135,189 584,647 108,390 - 145,068 6,096,283 LJ 2002 2,103,735 2,352,909 1,212,143 107,661 662,450 116,005 30,614 6,585,517 1 L.J 2002 GENERAL FUND EXPENDITURES BY FUNCTION r, J r, J n I L.J n U Public worb ]8% n , L.J 1 L.J 1 L.J '"1 Public safety U 36% '"1 , LJ ..., , J ..., i ...J -, J 123 ~ r"1 U CITY OF ANDOVER, MINNESOTA PROPERTY TAX LEVIES AND COLLECTIONS Table 5 Last Ten Fiscal Years n (Unaudited) u r"1 Total Delinquent LJ Total Current Percent Delinquent Total Collections Outstanding Taxes Tax Tax of Levy Tax Tax as a Percent of Delinquent as a Percent of r"1 Year Levy Collection Collected Collections Collections Current Levy Taxes Current Levy U 1993 SI,588,431 S 1,556,622 98.00% S 31,536 SI,588,158 99.98% S 56,974 359% 1994 1,806).93 1,774,507 98.24% 43,566 1,818,073 100.65% 61,436 3.40% r"1 1995 2,139).78 2,114,587 98.85% 44,084 2,158,671 100.91% 50,827 2.38% u 1996 2,083,031 2,075,336 99.63% 29).31 2,104,567 101.03% 49,195 236% 1997 2,332).11 2,306,999 98.92% 27).49 2,334).48 100.09% 50).38 2.15% 1998 2,698,871 2,632,772 9755% 27,994 2,660,766 98.59% 151,716 5.62% r"1 1999 3,099,461 2,960,839 95.53% 30,301 2,991,140 96.51% 362).43 11.69% u 2000 3,321,907 3).83,671 98.85% 171,702 3,455,373 104.02% 83).15 2.51% 2001 3,873,948 3,824).57 98.72% 39).26 3,863,483 99.73% 129,562 334% r"1 2002 4).06,40 1 4,147,764 98.61 % 42,788 4,190,552 99.62% 126,350 3.00% U r"1 U r"1 U CITY OF ANDOVER, MINNESOTA n SPECIAL ASSESSMENT LEVIES AND COLLECTIONS Table 6 u Last Ten Fiscal Years (Unaudited) ,.., u Total Delinquent n Collections Taxes Current Current Percent of Delinquent Total as a Percent of Outstanding as a Percent of u Assessments Assessments Assessments Assessment Assessment Current Delinquent Current Year Due Collected Collected Collections Collections Assessments Due Assessments Assessments Due ,..., 1993 S 816,859 S 793,128 97.09"10 S 68,760 S 861,888 105.51% S 144,925 17.74% 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 1534% r 1996 573,477 531,081 92.61% 28,594 559,675 97.59% 55,781 9.73% 1997 511,834 494).81 96.57% 27,445 521,726 101.93% 32,174 6.29% L 1998 540,783 458,655 84.81% 19,787 478,442 88.47% 72,342 1338% 1999 472,647 444,080 93.96% 38,568 482,648 102.12% 71,489 15.13% r 2000 433).42 424,854 98.06% 36,374 461).28 106.46% 15,871 3.66% L 2001 432).07 410,380 94.95% 5,933 416,313 96.32% 26).64 6.08% 2002 328,831 307,051 9338% 5,694 312,745 95.11% 37,404 1137% r L ,. L ,. L r L 124 r r, I LJ CITY OF ANDOVER, MINNESOTA n roMPUTATION OF LEGAL DEBT MARGIN Table 7 , December 31, 2002 and 2001 U (Unaudited) r, i U December 31, 2002 December 31, 2001 r, $1,719,429,400 $1,497,078,400 I Estimated taxable marlret value L.J 34,388,588 29,941,568 Debt limit (2% of marlret value) r, Amount of debt applicable to debt limit $ 37,625,000 $ J 34,915,000 Total bonded debt Less: Nonapplicable debt (9,780,000) - r'1 G.O. water revenue bonds (2,795,000) (8,585,000) , Special assessment bonds (10,450,000) (ll,04O,OOO) LJ Tax increment bonds (8,325,000) (8,325,000) Permanent improvement revolving bonds (2,595,000) (2,755,000) ,.., State aid bonds J Less: Cash and investments in related (1l2,848) (94,728) debt service funds 3,567,152 4,1l5,272 r, Total debt applicable to debt limit I $ 30,821,436 $ 25,826,296 J Legal debt margin ,.., , L.J n , u CITY OF ANDOVER, MINNESOTA ASSESSED AND ESTIMATED ACIUAL VALUE OF TAXABLE PROPERTY Table 8 ,.., Years 1994 tbrough 2003 J (Unaudited) ..., I LJ Ratio of Tax Real Property Personal Property Total Capacity to Tax Estimated Tax Estimated Tax Estimated Total Estimated J Year Capacity Actual Value Capacity Actual Value Capacity Actual Value Actual Value 1994 nla nla nla nla $ 9,1l4,246 nla nla 1995 nla nla nla nla 10,271,906 nla nla J 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 1 2000 $15,690,055 $I,I4ti,868,6OO $ 615,830 $ 18,139,600 16,305,885 $ 1,165,008,200 1.40"10 LJ 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% .., J Source: Anoka County Property Tax Division ..., , .J -, J ., J 125 ~ n u CITY OF ANDOVER, MINNESOTA RATIO OF NET BONDED DEBT Table 9 r"1 TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA Last Ten Fiscal Years u (Unaudited) r"1 U Less Ratio of Gross Cash and Nct Net Bonded Nct Bonded r"1 Net Tax Bonded Investments Bonded Debt to Debt u Year Population (1) Capacity Debt (2) On Hand Debt Tax Capacity Per Capita $ $ 2).68,000 $ r"1 1993 18,304 9,414,093 (3,475) $ 2).64,525 24% $ 124 1994 19,465 9,993,705 2,060,000 (18,672) 2,041,328 20% 105 u 1995 20,497 10,877,389 2).07,000 (39,677) 2,167,323 20% 106 1996 21,495 12,803).01 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).13 14,674,020 3,430,000 (161,907) 3).68,093 22% 141 u 1999 24,358 15,439,015 4,005,000 (249).78) 3,755,722 24% 154 2000 26,588 17).07,590 3,520,000 (13,984) 3,506,016 20% 132 r"1 2001 27,446 20,188,387 4).10,000 (94,728) 4,115).72 20% 150 u 2002 28,908 16,573,713 3,680,000 (112,848) 3,567,152 22% 123 r"1 u (1) Source: Metropolitan Council ,., (2) Only includes debt supported by tax levy. u ,., u ,., u ,.., L r- L r L ,.. L r L r L r L , L 126 , - r, LJ CITY OF ANDOVER, MINNESOTA r'l RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR Table 10 GENERAL BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES J Last Ten Fiscal Years (Unaudited) r"1 U Ratio of Total Debt Service n Interest Total General to General tJ Debt and Fiscal Debt Governmental Governmental Year Principal Charges Service Expenditures (1) Expenditures n 1993 $ 5,748,000 $ 1,598,407 $ 7,346,407 $ 13,951).62 53% U 1994 6,468,000 1,391,180 7,859,180 16,070,305 49% 1995 7,843,000 1).83,040 9,126,040 20,191,979 45% n 1996 3,551,000 1,399).42 4,950).42 16,491).01 30% 1997 7,621,000 1,632,963 9).53,963 26,041,864 36% U 1998 4,585,000 1,537,591 6,122,591 18,409,966 33% 1999 3,775,000 1,377).09 5,152).09 19,937,023 26% ,.., 2000 4,580,000 1,392,315 5,972,315 21,766,365 27% J 2001 4,845,000 1,753,981 6,598,981 20).73,057 33% 2002 7,070,000 1,796,774 8,866,774 22,388,569 40% r'! U (1) Includes all governmental fund types: The General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds. r, I U r, CITY OF ANDOVER, MINNESOTA PROPERTY TAX RATES - Table 11 L.J DIRECT AND OVERLAPPING GOVERNMENTs Years 1994 through 2003 ,.., (Unaudited) J r'l , U Taxes ,.., Payable City (1) School County .Other Total J 1994 - - - - - 1995 - - - - - n 1996 19.597 66.948 31.036 1.760 119.341 I 1997 19.804 57.911 30.910 1.780 110.405 U 1998 21.824 54.497 30.618 2.407 109.346 1999 23.508 57.095 32.265 2.472 115.340 .., 2000 22.735 55.589 30.861 3.134 112.319 I ;,j 2001 22.736 50.230 28.859 2.850 104.675 2002 33.511 29.070 37.976 3.745 104.302 ., 2003 33.376 27.802 37.714 3.755 102.647 J (I) Includes the Lower Rum River Watershed -, .J Source: Anoka County Property Tax Division , , .J , J 127 ~ n u CITY OF ANDOVER, MINNESOTA COMPUTATION OF DIRECT AND OVERLAPPING DEBT Table 12 INCLUDING DEBT RATIOS r"1 December 31, 2002 u (Unaudited) r"1 U Bonded Percentage City Gross Debt Applicable to Share of n Qutstan~ City Debt u Overlapping Debt: r"1 Anoka County $ 93,445,000 9.0659% $ 8,471,630 u School Districts: ISD No. 11 Anoka-Hennepin 219,612,177 12.7111% 27,915,123 r"1 ISD No. 15 St Francis 60,875,000 7.6764% 4,673,009 u Metro Council 842,400,618 0.8435% 7,105,649 n Total Overlapping Debt 1).16,332,795 48,165,411 u Direct Debt: City of Andover 37,625,000 100.0000";' 37,625,000 n u Total Overlapping and Direct Debt $ 1).53,957,795 $ 85,790,411 n Debt Ratios: U Ratio of debt per capita (27,446 population) $ 3,126 Ratio of debt to estimated marlret value of$I,706,397,OOO 5.03% n u r"1 U CITY OF ANDOVER, MINNESOTA PRINCIPAL TAXPAYERS Table 13 December 31, 2002 ,..., (Unaudited) L r Estimated Net L Property Market Tax Taxpayers Classification Value Capacity r L Anoka Electric I Connexus Utility $ 10,198).00 $ 187,734 Presbyterian Homes of Andover Apartment 10,036).00 150,544 ,.. Andover LID partoership Mall 7,301,300 145).76 116 LLC CIl 5,752,700 114,304 L Minnegasco, Inc. Utility 5,443).00 108,114 United Power Association Utility 3,541,500 68,054 ,. Columbia Park Properties Medical Clinic 2,640,700 52,064 William Rademacher CIl 2,554).00 49,584 l Northern States Power Utility 1,454,300 29,086 Health partoers Medical Clinic 1,480,300 28,856 r Kottkes Bus Service, Inc. CIl 1,324,500 25,740 l , l , I 128 , -- - r, LJ CITY OF ANDOVER, MINNESOTA BUlLDlNG PERMITS, PROPERTY V ALVES AND HOUSEHOLDS Table 14 r, Last Ten Fiscal Years ~ U (Unaudited) r"1 I U New Single Family Homes New Commercial! Industrial All Permits (I) Year Permits VaIuation Permits Valuation Permits Valuation Households (2) r, i 1993 514 $ 51,482,000 5 $ 855,400 867 $ 53,950,748 5,408 L.J 1994 400 40,557,000 9 3,903,723 859 47,478,849 5,917 1995 305 32).02,776 12 25,133,796 837 60,590,423 6,300 n 1996 272 28,776,000 5 3,166,051 815 34,703,380 6,610 LJ 1997 282 30,844,000 5 7,133).75 910 42,938,726 6,881 1998 448 53,742,133 10 12,625,960 1,057 69,529,349 7,152 r, 1999 411 47,763).00 5 1,404,084 1,107 55,075,089 7,568 I 2000 342 46,322,000 14 12,672,448 1,135 65).93,614 8,107 U 2001 285 43,378,128 8 21,086,481 1).28 79,926,973 8,439 2002 218 31,848,000 19 10,616,851 997 50,401,159 8,870 n L.J (1) Includes additions and remodelings. n i (2) Source: Metrupolitan Council U r'! J J 1 LJ n I U r, U r, u n i LJ 1 LJ ,.., I U ,.., J ,., , I LJ 129 ~ r"1 CITY OF ANDOVER, MINNESOTA u DEMOGRAPffiCS Table 15 (Unaudited) n u r"1 Percent U.S. Census of Change u 1990 2000 2002* 1990 - 2000 r"1 Population 15).16 26,588 28,908 74.74% u Households 4,519 8,107 8,870 79.40% r"1 Household Size (population/Household) 3.37 3.28 3.26 -2.60% u r"1 POPULATION DEMOGRAPffiCS (2000 U.S. CENSUS) U Populaton by Age (2000 U.S. Census): Persons Percent n 4 and under 2,442 9.2% 5-9 2,822 10.6% u 10 - 14 2,763 10.4% 15 - 19 2,024 7.6% r"1 20 - 24 985 3.7% u 25 - 34 3,849 14.5% 35 -44 5,832 22.0% 45 - 54 3,489 13.1% n 55 - 59 1,082 4.1% u 60-64 541 2.0% 65 - 74 459 1.7% n 75 - 84 214 0.8% 85 and over 86 0.3% u Total population 26,588 100.0% r"1 Total female population 13,069 u Total male population 13,519 2000 median age 31.9yrs n u Occupation Breakdown: Management, professional and related occupations 37.0% r"1 Service occupations 10.5% Sales and office occupations 28.6% u Farming, fishing and forestry occupations 0.1% Construction, extraction and maintenance occupations 10.0% n Production, transportation and material moving occupations 13.8% u ,.., City of Anoka State of u Andover County Minnesota Income Statistics: ,.., 1999 per capita income $ 26,317 $ 23).97 $ 23,198 u 1999 median household income 76).41 57,754 47,111 1999 median family income 78,785 64).61 56,874 r- 2000 median gross rent 772 649 566 2000 median value owner occupied housing 158,400 131,300 122,400 L r L r L 130 ... r, LJ CITY OF ANDOVER. MINNESOTA MISCELLANEOUS STATISTICAL DATA Table 16 r, December 31, 2002 LJ (Unaudited) r, , , LJ Date incorporated 1974 r'! Form of government PIan A LJ Miles of streets City 174 r, County 43 i L.J Storm sewer (miles) 37 r, I Watermain (miles) 52 U Sanitary sewer (miles) 76 f'1 Parks: U Number 59 Developed acreage 541 n U Trails (miles) 22 f'1 Acreage: Developed 13,360 LJ Undeveloped 9,680 f'1 Population: I 2002 Estimate 28,908 LJ 2000 U.S. Census 26,588 1990 U.S. Census 15).16 r, , Housing units: I LJ 2002 Estimate 8,870 2000 U.S. Census 8,107 r, 1990 U.S. Census 4,519 I U r, Largest Employers in the City I LJ Number of Firm Type of Business I Product Employees r, I ISD No 11 Anoka-Hennepin Elementary and secondary education 523 LJ Anoka County Paries and Highway Departments County government and services 247 Kottkes' Bus Service, Inc. Bus transportation 173 f'1 Festival Foods Grocery store 120 J Presbyterian Homes of Andover Senior housing and assisted living facilities 86 Ed Fields & Sons, Inc. Vegetable farming 70 McDonald's Restaurant 60 J Meadow Creek Christian School Private education K-12 60 City of Andover Municipal government and services 59 f'1 LJ '1 u r, I L.J 131 ~