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2008-04-21 CC PacketA,lbertvi'llf: City of Albertville Council Agenda Smal Town WrM. Big My Ufa. APRIL 21,2008 7:00 PM PUBLIC CONTENTS -The City of Albertville welconies and encourages public input on issues listed n the agenda or of general e ninitinity interest. Advertised public hearings are scheduled as sti le so that the public is afforded an oppoilunity to speak. Citizens wishing to address the Mayor and Council regarding specific agenda items, other than public hearings should indicate so and will be afforded an pp 1IL111ity during the discussion of said item, Council willing and tin e permitting. Citizens wishing t speak on inatt rs not listed on the agenda r items on the agenda that did not inclLide are opportunity t spear) are always afforded the opportunity to do so under the heading "Citizens Open F runi", usually scheduled at the beginning and end of the agenda. Presentations are hinit d to five ininutes. In any case, citizens are asked to complete a `Request to Speak Card'. 1. PLEDGE OF ALLEGIANCE 2. CALL TO ORDER — ROLL CALL 4, CITIZENS OPEN FORUM — (time reserved 5 minutes . AMENDMENTS TO AGENDA ..April 7, 2008 Board of eviw minutes (legs. 1-6) I. April 7, 2008 regular City Council minutes 1s. 7-18) C. April 7, 2008 Committee of the Whole minutes (pgs. 19-20) 7. 2007 AUDIT CONDUCTED BY KDV (attaclunents -exhibits) . 0 CONSENT AGENDA All items with an asterisk are considered to be routine by the City Staff and will be enacted by one motion. There will be no separate discussion of these items unless a Council member so requests. In such event, the item will be removed from the General Order of Business and considered in its normal e i en e on the agenda. Items 0 8. E.1. Finance — Semi-monthly Payment ofClaims (bills) (pgs. 23-30) 0 8.E.2. Finance — Resolution No. 2 - 2 p s. 31-3 2 0 8. E. 5. Finance — Report on Funds per Council request (pg. 5 1 .F.1. City Clerk — Albertville Friendly City Days Request p s.53-55) 0 8,F.2. City Clerk — St. Albert's Catholic Church Request pg. 7 City ofAlbertville Council Agenda April 21, 2008 Page 2 of 4 9. DEPARTMENT BUSINESS A. Fire Department B. Public Forks Department C. Utilities Department WTP 1 . Accept the Utiiity S uperintendent's Report pg. 21 I . Building Department E. Finance Department 1). 0 Approve the Monday, April 2.1, ZOOS Payment ofClaims (bills) for check numbers 025543 to 02558 pgs.23-30) 2 . 0 Approve Resolution No. 2008-023 entitled a resolution Setting Stonuwater Utility Rates to Include the Golf Course Rate p. 3 1 -32 3). Approve Resolution No. 2018-0 5 entitled a Resolution Setting Stornnwater Utility Rates p. 33-38) 4 . Approve accepting Bolton and Monk, In .'s Stori-nivat r Management Proposal as presented on March 3, 2008 with the cost based on an hourly gate not to exceed $63,000 pgs. 39-50) , 0 Accept the Finance Director's Report pg. 51 F. Cite Clerk 1). 0 Approve Albertville Friendly City Days request dated April 1, 2008 to close down a list of streets within Albertville for the Annual Albertville Friendly City Days event that rues from June 12 through June 15; and authorize extending the hours within Central -City Park pgs.53-55) 2 . 0 Approve request from St. Albert's Catholic Church for a Eucharistic Procession to be held on Sunday, May 25, 2008 following the l : 0 a.m. mass — the procession will begin at St. Albert's Catholic Church and Lambert Ave. N turn onto ' Street ICE then turn on Lander Avenue ICE and end back at St. Albert's Catholic Church pg. 7 G. Planning and Zoning 1). Approve Resolution No. 2008-024 entitled a Resolution Approving a Planned Unit Development (PLED) and a Site and Building Plan Review for Albertville Tows -dunes Development Stage located off of CSAH 37 within the City of Albertville pgs. 9-7, Plus Exhibits) 2. Approve the revised Albertville Marketplace Site and Building Plans naa Krumbee's Restaurant) 69-70., plusExhibits) H. Engineering 1. Accept the Assistant City Engineer's Progress Deport pg, 1-2 IM:TUblic 1 atalClt C oun i11C ouneil Packet infonr»tioTA2 08\04-21-081 4 212008 1 Ag nd .do Meeting Date: April 21, 2008 City of Albertville Council Agenda .April 21, 2008 Page 3 of I. Legal 1). Approve Ordinance No. 2008-0 1 entitled an Ordinance Amending Title 10: Chapter 2; Section of the 2005 Albertville Municipal City Code gs. 73-76) J. Administration I). Accept the City dn-unistr tor's Written Report pg . 77-78 2). I-94 Right of Way (attachment - discussion) 3). School — Albert Villas Pond — Land Transaction Update to, ANNOUNCEMENTS and or UPCOMING MEETINGS April 2008 22 9:00 a.m. Wright County Earth Day 2008 Free Television Collection I,vent Wright County Compost and Recycling Facility 505 County Road 37 N -- Buffalo/Maple Dale area 28 :00 p.m. Joint Water Board ineeting 28 7:30 p.m. Parks and Recreation reation Committee May 2008 10:00 a.m. Minnesota's Sesquicentennial Celebration Wright County Heritage Center — 2001 Hwy 25 No. - Buffalo 7:0 p.m. C.igT Council i eeting 12 6:00 p.m. STMA Ice Arena Board meeting 1. 7:00 p.m. Planning and Zoning Commission meeting 17 7:00 a.m. Albertville -St, Michael Spring Clean-up Day (held at St. Michael Public Works facility) 19 ' . o p.m. City Council meeting 26 all day Memorial Day observed — City offices closed 27 :00 p.m. Joint Powers Water Board meeting TUES AY 28 7:00 p.m. Jt. City of Albertville -City of Otsego Workshop (Albertville) June 2008 2 7:00 p.m. City Council meeting :00 p.m. STMA Ice Arena Board meeting 10 7:00 pan. Planning and Zoning Commission meeting 1 :00 p.m. Albertville Friendly City Days Softball Challenge 1 :00 p.m. City Council meeting 23 6:00 p.m. Joint Powers 'water Board meeting o 7:00 p.m. Committee of the Whole Workshop(tentative) 11. ADJOURN THE RE, GULAR CITY COUNCIL MEETING To A COMMITTEE MEETING OF THE WHOLE 1.2. ADJOURNMENT 1 :TublIc Data\ iIN, Cou tic ill uneII Packet infonnation1200 10-21 -1 1 2008 1 Agenda.do Meeting Date: April 21, 2008 f lbertville Mayor and Council Communication Smog Town u,n". aw CI,v ub. April 1 , 2008 SU13JECT: CITY COUNCIL MINUTES R ` 'I EN ATI N: It is respectfully requested that the Mayor and Council consider approving the City Council minutes that have been prepared and submitted by the City Clerk and the City, Administrator - pith the f ll ing rn ti ns . Motion to approve the Monday, April 7, 2008 Board of Review minutes presented, and on file in the office of the City Clerk. Motion to approve the April 7, 12008 regular City Council minutes as presented, and on file in the office -of the City Clerk. Motion to approve the April 7, 2008 Committee of the Whole minutes as presented, and on file in the office of the City Clerk, BACKGROUND: Space is reserved are the agenda to accommodate the Mayor and Council, sh. uld it be their desire to amend the minutes. KEY ISSUES: It is the City's policy to review and approve City Council minutes that have been taker, prepared and submitted by the City Clerk. POLICY CONSIDERATIONS: It is at the discretion of the Mayor and Council whether the City Council minutes that ha le been prepared and submitted should be amended. However, the contents of the minutes pia the amendment process typically require Mayor and Council consideration thereof at the appropriate time during the meeting, in which such amendments that are made requires a motion and af`irr ative vote of the n-iaj rity of the members present. FINANCIAL CONSIDERATIONS: There are no financial considerations as it relates t approval ofthe City Council minutes. LEGAL ISSUES: In accordance with Council procedures, the Mayor and Council possess the authority to amend the minutes. Respectfully submitted, Larry R. ruse City Administrator Department/Responsible Person: Administration/Bridget Hiller, City Clerk Attachments: March 315 2008 joint minutes and April 7, 2008 regular- Council minutes M-1PL]blic DatalCit f CounciR ounCil Packet inf rrn tion12 08104-21-08\. 4 21 2008 -, -i -C City Conned minute .doc Agenda Item No, 6 Feting Date April 21, 2008 1 JON i j4,1b(:rtvijjc- %ma,ow��na.Big Cw U to. ALBERTVILLE BOARD of REVIEW ARIL 712008 INKS LBERT ILLE CITY HALL CALL -MEETING TO ORDER :30 PM Board of Review Chairman Klecker called the 1 pit iil r f Review meeting to order at o p.m. 0 Li, CA IT PRE, ST: Board of Review w Chairman Ron .le er, Board of Review members John Vetsch, l air 'agn r, LeRoy Berm g, and Tom Fay, Wright County Commercial ial Assessor Tony l asniason, Fright County Residential Assessor wally Peterson, City Administrator Larry Kruse, and City Clerk Bridget Miller BOARD of REVIEW Chairman Kleel er turned it over to the Wright Cotinty Assessors. Wright County Assessor Peterson began by sating that the 2008 assessment is based on sales that tools place from October 1, 2006, through September 30, 2007. It is these sales that determine assessed market values as ofJanuary 2, 2008. Sales that take place ` x- the sales study was completed reflect current market conditions, which will be used to calculate the 2009 assessment or property values. Each year estimated market values are analyzed, along with sales data for the City of Albertville. Appropriate adjustmelrts for each property and each class of property are made based on the results of the sales study. Peterson went on to explain that residential property valuations, whether up, down or remaining the sank are the result of 107 sales used in the sales ratio study. (.Assessed value divided by sale Price equals sales ratio). The sales ratio for the City of Albertville, for the 2008 assessment year was 9 4.6 3%. The State o f l iniieso ta requires taxable value s to be at 100 percent of mar et value with an allowable range of 90 to 105 percent of selling price. The ratio, following are changes for the 2008 assessment is now 91,44 . DOAA7ii a little over %, M'.\PubIjc Data"Cl'ty Coun lIl ounciI M1nute 1 00 8 Minut \,Bridget"s draft \N1 04-07-0 8 B-drafts Bd ofRev, d Agenda hem No. 6.A. Me Ling Date April 21, 2008 City of Albertville Board of Review April , 200 Page 2 of Peterson continued by stating that residential lard remained constant, but a inaj orxty of home values dropped slightly for the 2008 assessment. Toy n-hor �,aluations were reduced as a result f market conditions. Neighborhoods that were reviewed during h ummer may have experienced mixed valuations up, down or remained the same). The changes are the result of reviewing properties and equalization that normally takes place during the review process. Peterson reported that the Median appraised value for 2007 was $ 05,55o and the Median appraised value for 2008 is S204,600 for a difference of -S t r on also informed the Board members that the Median sale price for 2007 was S224,250 and the Median sale price for 2008 so far is $217,2 0 for a difference or -S6,990. Peterson brought to the Board's attention the current sales that ha-+e taken place since October 1, 2007 through April 1, 2008 shows the residential sales i-atio currently t %. The sales ratio typically goes doNN7n in a nornial market; this year .s market is not following that trend. These sales will be used in the 2009 assessment. Peterson noted that the facts are based upon the Median assessed value of these properties is $ 6 , oo; and the Median sale price since October 1, .2007 is S, 277,657, which there were 37 sales used in current study. Wright County Assessor{ Rasmuson noted that not much i-nmerci l value went Grp in Zoo . There are various vacancies throughout all of Wright County, N-vhich Albertville is no different compared to other surrounding cities. Rasmuson reiterated that the Board is evaluating 200 Property Taxes, therefore the Board cajuiot go back in prior year's tag, calculations. Chairman Klecker opened up the floor for residents present to discuss their concerns regarding their 2008 Proposed Property Taxes. Gerald Thies of 12355 — 6 th Street N- , PID 101-800-062109 expressed coneeni with the right County Assessor's c lCUl ted value of his property. Mr. Thies fired are appraiser In January Zoo . who assessed his value lower than that of the I right County Assessor. Mr. Th' es i 'n the process of selling his property under Contract for Deed at a value of $367,000 and the Wright. County Assessor has valued it at $ 2 ,000. Wright County Assessor Peterson coinniented that there had not been many large acreage lots that have sold recently in Albertville. The value is then based on the aniount of liable space because of the acreage involved. After further discussion.; Peterson instructed the, Board there are three options to consider with Mr. Thies' property. I . Leave the value as is, 2. Louder- the value; 3. Tura it over to the ,�A7right County Board for Review and action taken upon the value. c, Data\CIry 0IJrICiI\C0UII i1 Minlit s'k200 Minutes\Brid get's draft 1Nl 04-07-0 8 B-drafts Bd of Rev.do Agenda Item No. IF Meeting Date April 21, 2008 a City of Albertville Boa rd of Review April 7, 2008 Page 3 of 4 MOTION BY Board of Review member Wagner, seconded by Board of Review member vetsch to turn it over to the Wright County Board for Review and action taken upon the 2008 value. Motion carried unanimously. Flitch D uncombe, rep resentijig Beatrice Roden of 5 9 5 3 LaBeau x Avenue N , P ID 101- 5 0 0- 02111 01 comin ented that her property xs approximately 4.64 acres in size, wh].ch she leas farmed for years. The value of her property has gone up ever), year since 2006 to 2008. 1t has about doubled in a two-year time span. There was discussion and debate regarding how the market is changing over the past couple of years. In 2006 to 2007, there was a number of sales that are now affecting the value of property. In late 2007 to current, the sales have declined in the area resulting in a number of foreclosures. It XN7as recommended that Ms. Roden could apply for Senior Deferral Taxes for such situations a this. Peterson and Rasmuson confirmed that Ids. Roden could apply for Green Acre Taxes, which there is that chance she may not qualify for. Assessor Petersozl reiterated that the State Regulations are limited market et value is regulate g the propet-ty taxes. Following the discussion, Peterson again instructed the Board there are three options to Consider with Mr. Thies' property. 1. Leave the value as is; 2. Lower the value: 3. Turn it over to the '\��right County Board for Review and action taken upon the value. MOTION BY Board of Review member Wagner, seconded by Board of Review member Berning to leave the value as set by the \Vright County Assessor. Motion carried unanimously. James G1Hach of 5 39 7 Jason Avenue NE, PID 10 1- 0 8 9-001010 wrote to the Wright County Assessor regarding the value of his property. MOTION BY hoard of Review member Berning, seconded by Board of Re Fie", member Fay to change the value per Wright County Assessor Peterson n recommend atioils, Which Mr. Gxllach would set up a time to meet with the Assessor re-evaluate his value. Motion carried unanimously. Patriek Cal Ian who owns Lot 1, Bloch 1 N rthwest Conemercial Park; PID 10 1- 094 -0 0 101 wrote to the Wright County Assessor explaining his hardship with selling the property located off of 671h Street NE. MOTION BY Board of Review member Wagner, seconded b T Board of Review member vetsch to leave the value as per the recommendation of the Wright Coui)ty Assessor. i oti ll carried unanimously. M:Tublic ] ata\ it ouneill okra cit 1\4HILIt \2 08 Mintft' ridg is draft \M 04-07-08 B-drafts Bd of Rev. do Agenda item No, 6A. Meeting Date April 21, 2008 5 City f Albertville Boardof Review April 7, 2008 Page 4 of ADJOURNMENT MOTION ' Board of Review Chairman Klecker, seconded by Board of Review member Berning to a jo rn the April 7, 2008 Board of Review at 7;01 p.m. Motion carried unanimouslv. Ron Kle ker, Board of Review Chairman Bridget Miller, City CJer MAPubli ata"%City OUTICI A OL111C l Minutes\ 008 NllinutesIBrldgefs draf s"M 04-07-0 B-drafts Bd ofRev.d()c- Mee ung Date Apri 1211, 2.008 x lbertvi c Smog Town llving. Big Gry Ufa, ALBERTVILLE CITY COUNCIL APIL 7, 2008 MINUTES AL ERTVILLE CITY HALL PLEDGE OF ALLEGIANCE - CAUL TO ORDER Mayor Klecl er called the Albertville City Council meeting to order at 7.15 p.m. followed by the Fledge f Allegiance. ROLL [FALL PRESENT: Mayor Ron Klec er, Council members John vetsch, Dais Wagner, LeRoy Ber .ing, lid Tom Fay, Assistant City Engineer Adair Naf t d, City Plarme - Al L ri iu , City Attoniey Mike Couri; City Administrator Larry Kruse, Finance f irector Tina amies, Public Works Supervisor Tins- Gulmont, and City Clerk Bridget Miller ABSENT: none RECOGNITIONS/PRESENTATIONS/INTRODUCTIONS Mayor Klecl er wanted to co mend the Albertville Fire Department for the great j ob hand IIng and dealing with the accident on 1-94 and CSAH 37 Saturda y. April 5. It was a verb, traumatic Hicident, which was handled very professionally. . Kleel er went on to thank others ill the community that came to the aid such as: Monticello -Big Lake Hospital A-inbulance, Alilna, St. Michael Fire Department, Albertville Public'Yorks Department, Father Richards of St. Albert Catholic Church, Mn State Troopers, Wright County Sheriff's Department', all members that brought food and beverages. businesses that provided gas gift cards for family members that traveled to Albei-tville, and all others that helped out. It was a job well done by everyone and is omforting to know that we .have such a great community that pulls together at times life these. CITIZEN FORUM Mayor Kleel er asked if there was anyone in the audience that wanted to discuss an item with the Council that was not already on the agenda, Ron Miller of 6593 Kadler Aveime NE thaiikd the Maur, Council, and others present for the great response to the accident on Saturday, April 5, 2008, Mr. Miller stated he was proud of such a fine community we have. Mr. Miller wanted to congratulate and applaud all rho assisted. M-APabli c Data\City C un lllCouncli M fflutes\2 008 Minut \Bridg is draft l r1 04-07-0 BArafts. do Agenda hem No. *B. Meeting Date April 21, 2008 7 Clq, of lbet- ille City Council Minutes April 7. 200 Page 2 of 12 Kare n L und of Preis io n ail} 'nforined the Counc11 that she lead concerns ]th the Sign Ordinance. Isis. Lund had been in contact with staff, who recommended discussing the possibility of amending the Ordinance. The amendment would be to consider wall signage, which Ms. Lurid"s business is located Nvit in a multi -tenant building and N o ld like to be allowed additional signage. Council listened to Ids. Lund's concern and turned it over to staff to research and prepare amendnxents to the 2005 Albertville Municipal City Code. AMENDMENTS To THE AGENDA Council men-iber Vetsch added an itein under Administration regarding Revolving ing Loan Funds. City Administrator Kx'use added ma item under Administration also regarding STMA School's Request to re -locate a garage. City Pl .wrier Brixius asked to add under Plaiming a verbal Pr feet Status Update. MOTION BY Council member Wagner, seconded by Council member Berning to approve the Monday, April 7, 2008 regular Albertville City Council agenda as amended. Motion Carried unanimously. MINUTES -,o)Jo nday, March 1 7, 2 0 08 i- gular Cif Con c il n,iin utes Allondqy Aforch 31, 20080int City f 1 h r i , City ofS . Alfr'ch, and STAIL4 School Board Tneeting ininutes jVfo n d v., Mai,ch .31, 2 0 08 joint City Counci 1 and Plam i ing & Zon ing Coin i sion ineeting minutes Mayor Kleek r asked the Council ifthere were any changes to the Monday, March 17, 200 regular City Council minutes; Monday, March 31, 2008 Joint City of Albertville, City of St. Michael, and STMA. School Board meeting n-li ute ; and Monday, March 31, 2008 joint City Council and Plamung & Zoning Commissioll meeting 111inutes. MOTION BY Council inember Berning, seconded by Council member Fay to approve the Monday, March 17, 2008 regular City Council Minutes as presented, and on file in the office of the City Clerk. Motion carried unanimously, N1,Tublj D t \City C unci]\Council Miilut l _ 08 Minutes\ ridget' drafts' M 4- 7-08 -draft .do Agenda Item o_ 6,B, Mee -zing Date April 21, 2008 City of Albex•tville City Council Minutes April 7, 2008 Page 3 of 12 MOTION BY Council member vetseh, seconded by Council member a ner t approve the Monday, March 31, 2008 Joint City of Albertville, City of St. Michael, and STMA School Board meeting minutes as presented, and on file in the office of the City Clerk. Mayor Kleel er; Council members Fay, vetseh, and Wagner voted aye. Council mcmb r Beming abstained. Motion carried. MOTION BY Council member vetsch, seconded by Council member Wagner to approve the Monday, March 31, 2008 Joint City Council and Plaraung & Zoning Commission meeting Minutes as presented, and on file in the office of the City Clerk. Mavor Klee er, Council members Fay, Vetseh, and �A7agner voted afire. Council mernber Berning abstained. Motion carried. CONSENT AGENDA. 0 CONSENT AGENDA All iten-is with an asterisk are considered to be routine, in nature by the City Staff and will be enacted by Me inotion. There will be no separate discussion of these items unless a. Council member or citizen so requests. In such event, the item will. be removed from the General Order of Business and considered in its normal sequence on the agenda. or Kleel er asked the Coune'l 1f there were anv items to be pulled from the Consent Agenda. MOTION BY Council member Fay, seconded by Council member Wagner to approve the, consent agenda pulling item . .2. Approve Resolution No. 2008-018 entitled a Resolution Authorizing and Documenting Inter -fund Doan, . . . Approve Resolution o. 200 -0 9 entitled a Resolution Authorizing and Documenting later --fund. Loan/Advances, .E, . Approve Resolution No. o -020 entitled a Resolution Authorizing and Documenting Inter -fund Loan for Tax Increment F1nancing (TIF) DIstriot No. 10, and 8 - E - 5. Approve Res o I u t i n . 7o. 200 8 - o21 entitled a Resolution Authorizing and Documenting Inter -fund Loan for Tax Increment Financing (TIF) District No. 11, which required separate discussions and motions that will be on file in the office of the City Clerk, Motion carried unanimously. DEPARTMENT BUSINESS FIRE]DEPARTMENT S anc and 01mrat ng Guide 11nes n. o action n e cessarj), foi- your revieiv) City Administrator Kruse brought to the Couneil's attention that included in the packet for their review was an updated version of the Standards of Operation Guides. Kruse noted the section that talk about the Election of Officers, which should be approved by Council. Kruse M-Tubli c Data'Dty Coun ci[ oui) 61 Mirlut s1200 M Ii nutes\B n dget's draffsll 04-07-0 8 B -drafts.do Agenda Item No. 6 -.1 . Men ng Date April 21, 0 9 City of .lbi-gill City Council Minutes April 7, 200 Page 4 of 12 mentioned that Council has expressed are interest in knowing more about the process of electing the Fire Chief, Assistant Fire Chief, and other officers. This X 7ould be are opportumt , for the Council to amend the procedure. PUBLIC WORKWORKs DEPARTMENT — 110 comm.ents UTILITIns DEPARTMENT WW T`P — no cony eats 13UILDING DEPARTMENT — no comments FINS C i DEPARTMENT AffAppro v e tie lfi zday, 4prII , 2008 -Poyni ent of Clabns ills) foi- ch e ck n unib e rs 02 548 0 t 025539 MOTION ' Council r emb r Fay, seconded by Council member Wagner authorizing the 4onda , April 7, 2008 Payrnent of Claims (bills) for check numbers 025480 to 02,5539 as presented except the bills specifically pulled, Nxlhich are passed by separate inotion. Motion carried unanimously. Apliro e -R esolu It Al 0. 2 - 018 e ntitled a ResoIution A uthorizing an d Doe unienting Inter- fi d Loa Finance Director Lamies reported that the Auditing Standards have recently changed, which require the record by Resolution of covering funds with a negative l n s . Latuies briefly explained briefly that money was being borrowed froin various funds to cover those with negative balance,, which money Nvill be coming in to the City over "X" number of years. An example would be the Stormwater Pond, which was assessed over "X"' number of years. The City is tenaporaril y borrowing ftinds from another area to cover the negative balance until all of the assessinents have been paid. MOTION Council member Berning, seconded by Council member Wagner to approve Resolution No. 2008-018 entitled a Resolution Authorizing and Documenting Inter -fund Loan to Fund Negative Fund Balances. M-Tubiic Data\ ity CounclI\ oun c 1) Minutes12 08 Minut s\Br1dg t' draft s\N4 04-07-0 B-drafts.do Agenda Rem No. 6 a.B, Meeting DateApr] 1 21, 2008 10 Cit 7 of Albertville GY Council Minute April 7, 2008 'age 5 of 12 Approi�e ,Reso ut on iVo. 20 8- 019 entided a R e,soIution A u th or iz ing and Docufnenthig )21er- f nd Loanl,4dvances MOTION BY Council member r Berning, seconded by Council rnember Wagner to approve Resolution No. 200rto1. entitled a Resolution Authorizing and Documenting Inter -fund Loan/Advances from Seer Access Fund (204). Motion carried unanimously, A p ove R es o lufl n Al . 2 0 08- 020 en it e d a R es o Im tion A utho r iz ing and Doc74menting Inter - And Loan for Taxr cr• i ent Fina) 7 cing (TIF) Distrie t Alo. 10 Finance Director Lannes explained that Resolutions 2 0 -020 and 2008-021 are separate resolutions because they deal with two different Tax Increment Finance (TIF) Districts. MOTION BY Council member Berning, seconded by Council member Wagner to approve Resolution N . 200 -0 0 entitled a Resolut'on Authorizing and Document'ng Inter -fund Loan 'roru the Sewer Access Fund for Tax Incr rneiit FInancing D1striet No. 10. Motion carried w3aniinously. ,4prove Resolution No. 20 8- 021 en ided a R eso/ution A u th oriz ing and Docwnen I ing In ter - fim d L oan for Tax Inca*e rye nt F1nancing (TIF) Dis tr ict No, I MOTION Y Council zi-iember Berning, seconded by Council member Wagner to approve Resolution No. 20 -0 1 entitled a Resolution Authorizing and Documenting Inter -fund Loan froin the Sewer Access Fui)d for Tax Increment Financing District No. 11. Motion carried Unanimously. ApproveRe,solution Al . 2 -22 entitled a Resolution Transfer , in , Finance Director Laimes explained this is another situation that requires a separate resolution. These are actual transfers from one fund to another fund. MOTION BY Council member Wagner, seconded by Council member Fay to approve Resolution olution No. 200 -02-2 entitled a ResoWhon to Transfer Funds. Motion carried unanimously. Accept the Finance Directors Project Status Update and Financiale orts Council n-i rnb rs accepted the Finance Director's Monthly Report elated April 1, 2_008 a presented in the April 7, 2008 City Council packet. M,"Tublie Datal ity CouncilCouncil. Minutts1200 Minute \B rid get's drafts\M 04- 7- B-drafts.doe Agenda Item 1o_ . Me ting Date April 21, 2008 11 City of Al rt-Title City Council MiDutes April 7, 2008 Page 6 of 12 CIT CLERK AVAjvrove a Minnesota Lawful Ganibling LG220,4pplicationftointhe mot. Albert Catholic Ch rcYhfor an event to be held at the St. 41be t Parish Centerfor an event to be held on Sunday, July 20, 2008, in ivhi h Bingo, Raffles, rdd �vhee s, Pull -Tabs, and Tipboards Zvi e {sold during the event as ofundraiser Council member Fay, seconded by Council inemb r Wagiier to approve a 1 imiesota Lawful Gambling LG220 Application from the St. Albert Catholic Church for are event to be held at the St. Albert Parish Center for an event to be held on Sunday, July 20, 2008, In which Bingo; Raffles, Paddlewheels, Pull -Talcs, and Tipbo r'ds will be sold during the event as a fundraiser, which has been submitted to the City Clerk for Council approval. Motion carried unanimously. AleohoI and Gan i b 11 ng Eiiforcer i en t — 'U 11 Mo o i i Saloon o a ction, fo r you r rev iiv City Clerk Miller wanted to bring the violation to the C uncil's attention. No action is needed regariding the violation. Mr. Mabusth has submitted his pa ment, Liquor License Renewal Application, Certificate of Insurance, and has tirade payment to the State of Mumesota for the violation. PLANNING AND ZONING Project Status Update (verbal) City Planmer 1 rimus updated the Council on planning items that will be coming before the Council in the near future. One item Nvas the Dominion Townhorrr s located off of CSAH 37 l riown as W stwind `dAddition. A. concept plan for the site was presented in 2007. Since then staff has been working with the applicant who presented a Site and Building Plan Review to the Planning and Zoning C o ji-iini s si on at the March 11, 2 0 0 8 ineeti ng. There was one resident who expressed concern for additional screening. Staff will present the revised plans to Council at the April 21, 2008 City Council meeting. Albeilville Marketplace has been in contact with staff rcgarding the proposed restaurant.. The Site and Building Plan has been revised since Couneil's approval. Brimus recommends bringing the Site and Building Plan Review back to Council for approval of the changes made. Last it n-i Brixius reported on was the Ibm. Schutte development to be located ill Albert Villas 7"' Addition. Brixlus brought to Mr. Schutt 's attention that Council and Planning & Zoning Commission members, and staff have toured the Guardian Angels housing iii Elk fiver. NI: 'Pub IJc Data',% i1-,y Counci]\ ounciI M in utes\2008 Mill L11es grid is dra ts\N4 04-07-0 B-drafts, do Agenda item No- 69'Bo Meeting Date Apr]i 12 1, 2_ 12 City of Albertville 00T Council Minute April 7, 2008 Page 7 of 12. ENGINEERING ING Accept the Assistant CityEngineer's Progress Report Assistant City Engineer Nafstad discussed in more detail the C SA14 19 South Project noting that staff is wring with Wright County and MnD T to address concerns with the recent speed linut authorized. The minutes that reflected the C: uncil's concern regarding the speed front were published in the Crow River News, which the County brought to the Slate's attention. Nafstad then brought up that the majority of the work has been completed regarding the A.lbeilville Premium Cutlets berm.. The only portion(s) left are the filial grading and restoration f bets, the Mall's site and the Roden property, which will occur within the next few weeks. Council member Berning brought up the CSAH 37 west Utility Extension that involved the i Niemeyer Trailer Sales development. Staff is working ing n preparing the preliminary engineering report for the extension f utilities to serve the three parcels north of CSAH 37 and �,N7e t of Ka filer Avenue NE. Council members accepted the Assistant CityEngineer's progress Report dated 1\4arch 28, 2008 as presented in the April 7, 2008 City Council packet. th f treet XE Paygieii t Re q uestfor Coup c it A ctio17 Assistant City Engineer Nafstad repot-.ed that Pay Estimate No. 2 includes all work completed t date and a S 9 , 15 1 ded et1on for fal11ng bituminous densities. There is approx iinately 5 8 0 feet of bituminous that needs to be removed and replaced, because it failed the density requirement standards. Pay Estimate No. 2 also includes two 2 change orders. Change Order No. 1, for $17,7 , . 9, is not to be included as part of the cost sharing and is entirely the responsibility of Otsego. Change Order No. 2 includes some minor r culvert revisions in the amount of i ,503.79, which is intended to be shared between the two Cities. MOTION BY Council member Vetseh, seconded by Council member Fay to accept the City Engineer' ICI) Recommendation for Partial Payment Request No, 2 to the City of Otsego III the amount of , 712.8 1 for the 7 0 "' Street ICE I nipro vemen't. Mot ion arried unanim ously. Cedar Creek I77teriin Storrraiti�ater Rite Change Request for Council Action Assistant City Engineer Nafstad inforn-ied the Council that he was recently informed that the Golf Course was not billed a bi-monthly st. rmwater fee for the course itself. However, the Golf Course had been reeeivina a stormwater fee for approximately 2.75 acres of lard that is consumed by the clubhouse and parking facility. When the City discovered that the utility fee ]MAPubl1c Datal ity Coun iA ounciI Mnutes� 00 8 MinutesT rid et's drafts\M 0 - 07-0 BArafts. doe Agenda Ite i o_ 69B, Meeting Date April 21, 2008 1 City of Alr-7ifle City Council Minutes April 7, 200 'age 8 of 12 as not being charged to the entire propert , adjustments were inade to account for the entire acreage. It is understood that the acreage Ilot PlFeViou ly accounted for is now charged at the non-residential rate for properties with 0 — % impervious cover and the 2.75 acres of clubhouse prop erty rem aIns at the non;residential rate for properties with 6 6 - l 00% of impervious co ver. Nlafstad stated that it is his understanding that the Golf Course has raised some concern regardilic, the recent change to their utility fee. Nafstad went on to explain that it is recommended that the City consider a bi-monthly st rin at r rate that is unique to the Golf Course and reflective of the storni later management qualities inherent to the fcilit . With ut performing a comprehensive rate study, it. is believed that a rate of $3.50 applied to the usable acres, is 3ust1fiable. This amount falls between the flat fee of $7 applied to a residential parcel and that of So charged to agricultural land. It is believed that this amount acluiowledges the stormwater dualities of the facility, yet recognizes the fact that it is a developed parcel that is dependant upon City infrastructure (Ditch No. . The Council made the following motion after a lengthy discussion on the special Golf Course St rm, �+ater Rate to charge. MOTION BY Council member Vetsch, seconded by C:oun xl member 4f gner to adopt an interim bi-nionth1v stoma ater rate of $2. o per usable acre for Cedar Creek Golf Course thus reflecting the storniN ater management qualities inherent to the property. Further., that after completion of the Storinwater Management Study this rate and acreage will be reviewed ,lien xi-iore information is available. Motion carried unaniniously. City Attorney Courl reported that lie would prepare an Ordinance amending the 2005 Albertville Municipal City Code reflecting the special Golf Course Stormwater bi-monthly gate. Adding and De le ting Mu n ic i a 1 State Aid Sre e ts Assistant City Engineer N of tad noted that every ear staff reviews and makes recommendation changto the City's Municipal State Aid Streets (MSAS). Resolution No. 2008-016 is a Resolution that revokes some MSAS within the Albertville city limits, Resolution No. 200 -01 is a Resolution establishing some additional MSAS within the Albertville city limits. MOTION BY Council ineinb r Fay, seconded by Council member r Beming to approve Resolution No. - 16 entitled a Resolution Revoking some Municipal State Aid Streets. Motion carried unanin-ioixsly. 1-TublI r, Data',C ity Councli,%CounciI N11nutes�200 8 Min ut s�Brldget"s draftsli l 04- 7-0 -drafts. do Agenda Rem No- 6,B, Meeting Date April 21, 2008 Cit 7 of Al er"7111e City C U1161 Minute April � 2008 Page 9 of 1.2 A10TION BY Council mei ber Fay, seconded by C:ou ell member Berning to approve Resolution No. 2008-017 entitled a Resolution Establishing some Additional Municipal State Aid Streets, Motim carried iaiiiin usly. LEGAL Accept the City torn y #s ��ont y U d to City Attorney Couri touched briefly on the Tax Increment Finance TIC` audit, which Finance Director Lannes, City Administrator Kruse and himself will be, meeting with the County Attorn ey on Friday, April 11, 2 0 0 8. Staff wlII report back to Counc11 the outcome of the meeting. Council rn embers acc epted the City Attorney' s Monthly Report dated April , 2 0 0 8 as pre sented m the April 7, 2008 City Council packet. A l I IsT T] F accept the Ci) A dimnis ato 's ffritten Report City Administrator Kruse asked if the Council had any questions or concerns regarding his written report. Council ineni ers accepted the City Administrator's Written Repoil dated April 3, 2008 as presented in the April 7, 2008 City Council packet. 'urn ace Al r Con dition.e epee ?ent yin en zie Y E.. e 4 r Council ctior City Administrator Kruse brought to the Council" s attention that there are two furnaces 11i the 5975 Main Avenue N.E. building (former City Hall). The building was constructed in the 1970s, and s nie of the mechanical systems are becoming obsolete and J' s reported parts are not available to repair them. One of the furnaces failed about six weeks ago, and the second fumace was enough to maintain the building at a low temperature. In the ineantim , both J's and B&D prepared quotes to replace the furnace units. The old furnaces are 60% efficient and the new 2-95% efficient models save % on fuel. The new 13 SEER air conditioners are also more efficient. Finance Director Da yes has calculated a $400 per year savings for the heating and the air conditioning, savings would be somewhat less than that. In recent years., we have been spending 4 o a year oil air Bond' fl oning repairs. Assuming 1,000 savings per year would result In a 10 year payback. ANbII c Data\C1g1 CounciI\Coijncil M In u tes\2 008 MinuteskBridget's drafts\M -07-0 }-drafts.doc. Agenda Item No. 6,B, Meeting SateApr] 1 1, 2008 15 City ofAlbertville City Council Minutes April 7, 200 Page 10 of 12 MOTION BY Council member Fay, seconded by Council member WagDeli to accept the quote from DT's Heating and Air conditioning to install two furnaces with 90% efficient furnaces at a cost riot to exceed S5,885 and to replace the two air conditioner units xvith new 13 SEER 3 ton units at a e st not to exceed $34,680 for a total cost of $101,565 to include a 1 - year warranty with funds coming froin the Capital Equipment Fund. Mayor K1eel er, Council menibers Vetsch, Fay, and Wagner -%roted afire. Council member Berning abstained. Motion carried. eA,olvi g Loan 'un City Administrator Kruse suggested that Council member v t eh could stop by City Hall to discuss the Revolving Loan Fund. ST IM School -Request to re -locale a garage City Administrator Kruse reported that the STMA Maintemance Supervisor asked if the STMA School District triet. could re -locate a garage from another site to the current STMA. High School located on 5 t" Street NE. The STMA School District would place it near the students' Parking lot. After discussing the re -location., Council denied the possibility of re-.locatincT the garage to the Ors, Streei N School site. The type of exterior materials does not meet the current City Code e requirements. ANNOUNCEMENTS and or UPCOMING MEETINGS Nagar Kl e er noted the upcoming meetings — calendar of events, It was recommended to re- schedule the up ming parks and Recreation n meeting to the " Monday of April; therefore changing it from Monday, +, April 14 to Monday, April 28. The Coy in-littee of the Whole meeting is being re -scheduled to Monday, April 21, 2008 following the regular City Council meeting. Council member Wagner questioned the May 17, 2008 Albertville -St. 11eli el Spring Clean-up and whether there was need for voluntcers or enough help. PW Supervisor G nnont commented the PW staff tales turns helping out, City Clerk Hiller shared that office staff assists with the re eipt.ing of the funds. April 2008 7: 0 0 p.ni. Planning and Zoning Commission meeting cancelled 14 6:00 p.m. STMA lee Arena Board meeting 1 7: p.m. City Council meeting 21 following Committee of the Whole Workshop N41 Tub] ic Data\ ity CouriciR outiciI MI 'C00 Mi nu tcs\Br1 d get's dr fts\1\4 04 - 07 - 08 B-draft .do Agenda Item6&B& Meeting late April 21, 2008 1 Cite of AlberaZle City Council Minute April 7, 200 page 11 of 1 April 2008 continued 8 6:00 p.m. Joint Water Board meeting 28 7630 p.m. Parrs and Recreation Committee May 2008 7:00 parr. City Council meeting 12 6:00 p.m. STMA lee Arena Board meeting 13 7:00 p.m. Planning and Zoning Commission meeting 17 7:00 a.m. A.lbert xille-St, Michael hael Spring Clean-up Day (held at St. Michael Public Works facility) 19 7:00 p.m. Cit r Council meeting 26 all day Memorial Day observed — City Offices closed 27 6:00 p.ni. Joint Powers Water oard meeting TSDAY 28 7:00 p.m. A. City of Albertville -City of Otsego Voi-kshop (Albertville) June 2008 2 7:00 p.m. City Council meeting 6:00 p.m. STMA Ice Arena Board meeting 10 7:00 p.m. Plaiming and Zoning Commission meeting 1 : o pan. Albertville Friendl T CR37 Days Softball Challenge 1 :00 p.iil. Cite Council ineeting 3 6: 0 p.m. Joint Powers Water Board nn eting 30 7:00 p.m. Committee of the Whole Workshop (tentative) TEMP RAFJLY ADJOURNMENT TO CLOSED MEETING MOTION BY Council member Berning, seconded by Council member Fay to. close the Monday, April 7, 2008 regular City Council meeting to go into a closed session to discuss the threatened lawsuit regarding S.J. Louis and n esota Development Agency(Hunter's Pass Estates). Motion carried unanimously. CLOSED MEETING TO DISCUSS THREATENED LAWSUIT REGARDING S.J. LOFTS AND MINNES TA DEVELOPMENT AGENCY (HUNTER' S PASSI Mecting was closed at 9:25 p.m. to discuss the tl -eatened lawsuit regarding S.J. Louis and Minnesota Development Agency a. .a. Hunter's pass Estates). RECONVENE REGULAR MEETING AND A.J URN TO COMMITTEE THE WHOLE MEETING (five minute break) N _Tu b lie DatalCity Coun61Counce) Minut s12 08 Minu tesTridget's draft 'uM 04-07-08 B -drafts.do Agenda Item No. 6..'B. Meeting lute April 21, 2008 17 Cast f 1 r ill city council minutes April 7, 200 Page 12 of 12 MOTION BY Council member l erning, seconded by Council member Wagner to reconvene the Mondav, April 7, 2008 regular City Council meting at 9 : 1 p.m.. wh'ch the Coune' l w' ll go into a Committee of the Whole meeting. Motion carried unammously. ADJOURNMENT I1F ENT MOTION OTIOl Council m-ember Beming, seconded by Council member Fay to adjourn the M o nd ay, April 7, 2 0 0 8 regular City Co u nell me Ling at 10:01 p.m. Mobon camed unani Rio sINr. Ron Klec er, Mayor Bridget Mille-, City Clerk 1 1Public Data''. ty CO011 I1\ OLl11 C11 M i 11U1eS%2 00 8 Min iit s\B ri dget's draft 'Nl 04-07- 0 8 B-drafts. do Agenda Ite a o_ 6a.Bt ecting Date April 21, 2008 18 Ile Y lbfrtvi 51nWrown Uvin-D. fog CRY Ufa. COMMITTEE THE WHOLE MEETING APRIL 7, 2008 MINUTES Alberhille Cit T Hall 9; 2 PM PRESENT~ FROM AL ERTVILL : Mayor Rory Meeker,, Council members Dan Wagner LeRoy Beming, Tom Fad, and Jolm Vetschf City Administrator Larry Kruse, Assistant City; Engineers Adam Nafstad, City Attorney Mike Couri, City l lamier Al Brixlus. Public Works Supervisor Tiny Guimo t, and City Clerk Bridget biller ABSENT: None PARKS COMN11TTEE PUBLIC WORKS SUPERVISOR Tim G IMONT To RiFviENN, POTENTIAL SIDENVALK AND TRAILS PROJECTS P Supervisor ruiniont_ re vi � ewed various areas throughout the City that the Parks and Recreation Conunittee would life to construct a sidewalk or trail to comiect with other sidewalks or trails nearby. In sumniar'y, Ginmont commented d that staff is looking for Council direction as to whether to continue moving forward or to bold off on the various sidewalk — trail projects. Council reviewed the noted areas to comie t sidewalks and or trails within Albertville. Council was in agreement that the connections along Main Avenue NE would be the priority spot With the younger students walking to the STMA Middle School on o"h Street. N foriner STMA High School). Council directed staff to send notification to the abutting property o)A.rners along Main Avenue NE. Notifying the homeowners Nvill let them know what Council and staff' intentions are with the installation of a sidewalk along the west side of Main Avenue ICE. Council also directed staff to research 'hat the right -of -Way guidelines are, how much the City has and inform the appropriate homeowner. OTHER BUSINESS City Clerk Millers reminded the Council that in the March 3 1, 2008 joint STMA School hoard and St. Michael packet et a color version of the Albertville Newsletter Volume Two was included. Miller asked whether the Council would like to print the newsletter in colon- at a cost estimated at 1,295 or to print in black & white at a cost estunated at $5 5 5. Council member l erning reconamending printing the newsletter 1n black & white, Which the rest of the Council agreed. N'I;Tub]ie Data\City+ CcuneiIlCounci1 Minutesl2008 Minule l onimitte Whole\Nf 04-07- OW MInUte .doe Agenda Iteni No. 6,C, M e tin g Date April 21, 2008 19 City, of Albertville Committee of the Whole"Minutes April 7, 200 Page 2 of 2 ADJOURNMENT MOTION BY Council member Berl-iin , seconded by Council member Fav to adjourn the Monday, April , 2 0 0 8 re gular City CowiclI me ti ng at 10:01 P.In. Motjon cauied unanimously, Ron Kleeler, Mayor Bridget Miller, City Clerk MAP ubIic Data\C ity Cou nc I ]\.Counc i 1 %1 41-nut \2 008 MInut \CommiRee Whole'',M 04-07- OW M1nute _doc Age,jida Item No. 6,C, Meeting Date April 21, 2 008 0 7 CITY OF ALBERTVILL Wright County, Minnesota For th e Year En ded Decem bets 31, 2007 CITY OF AL E T IL E Wright County, Minnesota TABLE F CONTENTS S REPORT ON MATTERS IDENTIFIED AS A RESULT OF THE AUDIT OF THE FINANCIAL STATEMENTS .....r..aa■sr.rs..r................................ I MATERIAL WEAKNESS ..........................................aaisa.aaias■sa■■a.aa■aa.■ri.asa............rr........... SIGNIFICANT DEFICIENCY .......... LEGAL COMPLIANCE FINDINGS r..s..ifrr.*..rr*...*..*..fi4...fa..s.is.isaisa.sa.as........................... RECOMMENDATIONS FOR MANAGEMENT s..s..s..ss.ss.ss..s..s..s..s ............................... 6 REQUIRED COMMUNICATION ..................................„ sa,aa,...sa.■a..a. i s a........ a s a...............■ 9 k FINANCIAL ANALYSIS .......... a. a a 12 r 11 -4q"\[ Expert advice. When you need it."' April 7, 20 Honorable Mayor and Members f the City Council City ofAlbertville Albertville, Minnesota In planning and performing our audit of the financial statements of the City of Albertville, as of and for the year ended December 31, 2007, in accordance with U.S. generally accepted auditing standards and Government ditin Standart-ts, we considered the City's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph rid would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. The deficiencies in internal control w identified are stated within this letter. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements ents on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the City's ability to initiate, authorize, record, process or report financial data reliably in accordance with U.S. generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the City's financial statements that is more than inconsequential will not be prevented or detected by the City's internal control. material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a. remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the City's internal control. I�DV The accompanying memorandum includes financial analysis and recommendations for improvement of accounting procedures and internal control measures that came to our attention s a result ofour audit of the financial statements of the City for the year ended December 3 1, 2007. The matters discussed herein were considered by us during our audit and they do not modify the opinion expressed in our Independent Auditors' Report dated April 7, 2008 on such statements. This communication is intended solely for the information and use of management ement and the City Council and is not intended to be and should not be used by anyone other than these specified parties. 11 jztvn, , 11 f t� e "-01 4 . KERN, WN, MERE, LTD. Minneapolis, Minnesota 2 17 CITY OF L TVILLE WrightCounty, Minnesota MATERIAL WEAKNESS December 31, 200 PRIOR PE RIOD ADJUSTMEN S Prior period adjustments were proposed to correct prior financial statements. In the Sewer Fund, the adjustments were for bored discounts not recorded in previous years that were identified ed during our audit. In the Water Fund, the adjustment was for a piece of equipment omitted from the listing in prior years. In the government -wide financial statements,, the prior period adjustment was due to infrastructure not capitalized in the previous gears. The financial statements are the responsibility ofi the City. Management controls should be reviewed and implemented to properly identify mpl t d projects and the appropriate presentation of these items as 1t relates to the financial statements. 7 CITY OF ALBERTVILLE Wright County, Minnesota SIGNIFICANT DEFICIENCY December 31, 2007 LACK OF SEGREGATION OF ACCOUNTING DUTIES During the year ended December 31, 2007, the City had a lack of segregation of accounting ditties due to a limited number of office employees. This lack of segregation of accounting duties can be demonstrated in the following areas, which is not intended to be are all inclusive list: During audit and review ofthe utility billing process, lack of segregation of accounting dUties was noted as follows: The Finance Director posts utility billing information into the general ledger, has the ability to male adjustments to bills and maintains customers and rates. The Administrative Assistant I manually enters some meter readings, calculates the utility billings, maintains customer accounts, enters credit card payments from the counter, malls the utility bills, enters the billing payments and maintains the billing register. During audit and review of the payroll process, lack f'segregation of accounting duties was noted as follows: The Finance Director maintains control f checks, sets tip/maintains employee payroll records, processes payroll, post payroll to the general ledger, prepares cheeks, issues cheeps or direct deposits, reconciles the hark account, prepares the payroll taxes, prepares all W 2's, as well as maintaining all data files and the payroll program. During audit and review of the governmental revenue, lack f segregation of accounting duties was noted as follows: The Building Technician fills out permit fees schedules, has access to receive payments and scars all permits and/or inspections into a house file. The Finance Director eaters all accounts receivables invoices, maintains the accounts receivable billings, reports all outstanding bills to the City Council and posts all payments to the general ledger. The Administrative Assistance I collects fines and fees, sends out all account receivable invoices, receives payments and enters them into the POS module. During audit and review of the cash receipting process, lack of segregation of accounting ditties was noted as follows: The Finance Director is able to receive cash receipts at the front window and has read/write access to the general ledger. During audit and review of the cash disbursement process, lack f segregation of accounting duties was noted as follows: The Finance Director verifies purchase orders to invoices and can also enter disbursements into the Accounts Payable module. Additionally, the Finance Director processes accounts payable and prints the checks. 7 CITY of ALBERTVILLE Wright County, Minnesota LEGAL COMPLIANCE FINDINGS December 31, 2007 OUT of STATE TRAVEL L POLICY The City does not have a policy regarding travel outside of Minnesota. Minnesota Statutes 471.661 states all cities must have an approved policy that controls travel outside the state of Minnesota which specifies when out of state travel is appropriate, the expense limits of out of state travel and procedures for approval of the travel. We recommend the City comply with state statutes and develop a written policy for out ofstate travel, which is approved by the City Council. The policy should specify when out of state travel is appropriate, expense limits for out of state travel and procedures for approval of out of state travel. OBTAIN SUFFICIENT T OLLAT AL ON DEPOSITS Min nesota Sta tutes 118 A. 03 provides all deposits with financial Institutions rust b collateralized in are amount equal to 110% of deposits in excess of Federal Deposit Insurance Corporation (FDIC) insurance. If irrevocable standby letters of credit from federal home loam balks are used, the collateral amount must be equal to the amount of the excess deposit plus interest at the close of the banking day. Deposits at Premier Bank were undercollat Tali ed by $ 24,553 at December 31, 2007. Additional collateral of $ 27,008 was needed for these deposits to be fully collateralized. We recommend the City monitor the collateral held at all barks during the year to ensure the City's deposits are adequately secured and in compliance with statutes. 5 7 CITY OF ALB RTVILLE Wright County, Minnesota to RECOMMENDATIONS FOR MANAGEMENT December 31, 2007 DEVELOP A PLAN FOR IMPROVED FINANCIAL PERFORMANCE AND ACCOUNTABILITY During the audit, we noted the General Fund cash and investments fell to a balance of$ 845,763, which is a 44.6% decrease from the prior- year. The City budgeted for a 74,999 increase in the General Fund balance for the 2007 Operating year but did not take into account net transfers out. For 2007, net transfers Out were 864,267, causing the decrease in the General Fund balance of 756,57. We have identified two rea for improvement of financial condition ofthe City'City's General Fund. They are: plan for a balanced budget and develop a plan to eliminate negative cash balances/fund balances. A. Plan for a Balanced Bridget 1. Background and City History budget is a comprehensive financial plan that outlines City activities and service levels and contains estimates of probable costs and available revenues during the corning year. The budget should be referred to throughout the year with comparison parison of year to date activity t budgeted amounts. The League of Minnesota Cities has developed a comprehensive budgeting guide for Minnesota cities, A summary of procedures are listed below as a guideline for the City. 2. Budgeting Procedure The first step in the budgeting process is to estimate revenues sources. The City should look at the past performance of the revenue and the fitture potential. After estimating .11 other revenues and assessments, the City must determine the amount of money needed from proper -ter taxes to meet the required expenditures level. This amount should be an amount sufficient to balance the budget, including transfers out to other funds. Secondly, the City should look at its expenditures and transfers Out and estimate a reasonable budget that does not exceed the amount ofrevenues budgeted. The City should implement controls related to the budget to ensure that it is working toward its goal of a balanced budget with an increase in the fund balance. Two controls recommended in the Hanrlbookfor Minnesota Cities by the League of Minnesota. Cities are listed on the following page. 6 CITY OF ALB R.TVILL Wright County, Minnesota RECOMMENDATIONS FOR MANAGEMENT December 31, 2007 DEVELOP A PLAN FOR IMPROVED FINANCIAL PERFORMANCE AND ACCOUNTABILITY A. Plan for a Balanced Bridget Continued 3, Bridget Controls For the budget to be meaningful, the City Council and City employees creed to follow it. There are two controls the City should exercise with respect to the budget: a. A requirement that no disbursement/transfer should occur until a designated person has checked to see whether or not adequate funds are available. If disbLirsemerrt7transfer• is not budgeted for in the original budget, a subsequent budget resolution should be passed. Dace a city adopts a budget, only the city council should authorize a deviation. b. A budget reporting system; the City Council should require a monthly or quarterly report that details for each budget item, the budgeted amount, the amount disbursed t date and the budgeted amount that remains unspent or uncommitted. mitted. Starting in 2004, the City began transferring money from the General Fund to cover costs in other funds. While these transfers were approved by the City Council, they were not taken into account in the preparation of the budget. See the table below for the net transfers out and the effect on fund balance for 2004 through 2007. 2004 2005 2006 2007 Net Transfers Out $ 6333111 $ 4735000 492,477 $ 864,267 s shown in the table below in addition to not budgeting for transfers, the Cit 's expenditures have exceeded budget in three out ofthe last five years. Expenditure Budget Actual Expenditures Variance with Budget 2003 2004 2005 2006 2007 $ 1,967,170 $ 252693,991 2,367,791 , 71 64 $ 3)1925,54 1 ,98 1,263 2,00 , 118 23421 P755 353013238391881,617 14,093 264, 73 535964 4435374 (31,931 7 0 CITY OF ALBERTVILLE Wright County, Minnesota RECOMMENDATIONS FOR MANAGEMENT El T I mbei- 31, 2007 DEVELOP A PLATY FOR IMPROVED FINANCIAL PERFORMANCE Al l ACCOUNTABILITY B. Develop a Plan to Reduce flcl Cash Balances in all Fund t December 31, 2007) 11 of the City's funds had a deficit cash balance which required the use of interfund loans. In addition to the negative cash balances, all of these funds also have a deficit fund balance position. If these projects are substantially completed, the fiends should closed and the deficit eliminated s soon as all portions of the project have been paid for. For projects that are jest beginning, we recommend the C1ty C ounc it develop a play for funding that would include what the expected sources ofrevenue re and alsowhere the find should be closed if the project is determined to be unachievable or is complete. n6 CITY F ALBERTVILLE Wright County, Minnesota REQUIRED COMMUNICATION N December 31, 2007 We have audited the basic financial statements of the City for the year ended December 31, 2007 and have issued our report dated April 7, 2008. Professional standards require that we provide you with the following information related to our audit. OUR RESPONSIBILITY UNDER U.S. GENERALLY ACCEPTED AUDITING STANDARDS, GO V NM NT A UDITING STANDARDS AND OMB CIR CULAR A-133 .s stated in our engagement letter, our responsibility, as described by professional standards, is to express an opinion about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management f your responsibilities. Our responsibility is to plan and perform our audit to obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement. As part of our audit, we considered the internal control of the City. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are responsible for Communicating significant natters related to the audit that are, in our pro f ssi naI j udgment, relevant to your resp onsi b i I ities in overseeing the financial reporting process. However, we are not required to design procedures specifically t identify such matters. s part of obtaining reasonable assurance about whether the City's financialstatements are free f material misstatement,, we performed tests of its compliance with certain provisions of lags, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance lid to test and report on internal control over compliance in accordance with U.S. Office of Management and Budget OMB Circular A- 33. Also, in accordance with OMB Circular - 133, we examined, on a test basis, evidence about the City's compliance with the types of compliance requirements described in the OMB Circular ar - 33 Compliance Supplenient applicable to its major federal program for the purpose of expressing an opinion on the City's compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the City"s compliance with those requirements. PLANNED SCOPE AND TIMING THE AUDIT e performed the audit according to the planned scope and timing previously communicated to you. 9 i CITY of ALBERTVILLE Wright County, Minnesota REQUIRED COMMUNICATION December 31, 2007 QUALITATIVE ASPECTS of ACCOUNTING PRACTICES Management is responsible for the selection and use of appropriate accountingpolicies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting 11 1 s used by the City are described in Dote I to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during Zoo . We noted no transactions entered into daring the year for which there is a lack of authoritative ui ance or consensus. There are no significant transactions that have been recognized in the financial statements in a different period than when the transaction occurred. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were. Depreciation — The City is currently depreciating its capital assets over their estimated rzsef fil lives, as determined by management, using the straight -litre method. Expense Allocation — Certain expenses are allocated to functions based on an estimate of the benefit to that partiCUlar f inction. Examples are salaries, benefits and supplies. We evaluated the key factors and assumptions used to develop the above estimates in determining they are reasonable in relation to the financial statements taken as a whole. The disclosures in the financial statements are neutral, consistent and clear. DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT e encountered no difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified wring the audit, other than those that are trivial, and communicate them to the appropriate level of management. There were uncorrected misstatements related to depreciation expense and litigation cosh. Management has determined the effect is immaterial both individually and in the aggregate, to the financial statements taken as a whole. 10 CITY OF ALBERTVILLE Wright County, Minnesota REQUIRED COMMUNICATION December 31, 2007 DISAGREEMENTS WITH MANAGEMENT For purposes ofthis letter, professional standards define i re ment with management as a financial accounting, reporting on auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased t report that no such disagreements arose during the course of our audit. MANAGEMENT REPRESENTATIONS We requested certain representations from management which were provided to us in the management representation letter. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some eases, management may decide to consult with other accountants about auditing and accounting matters, similar t0 obtaining a `{second pinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to cheek with us to determinethat the e nsLrltant has all the relevant facts. We are not aware ofany consultations by the City's management with other accountants daring the course of our audit. OTHER ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management gement each year prior- to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS We have not reviewed, and it is our understanding, that no other published documents exist that contain audited financial l statement information, for which we are currently auditing, As stated in Our engagement letter, if you publish or reproduce the financial statements or male reference to our; Firm name in relation to SLIch documents, you agree to provide ups with a copy ofthe 'ln l reproduced material for our approval before it is distributed. 11 MEW,= !177 2922Pa Lur� IM JI I n ,q X WORM - :tm N p wwka� �i ....... ..... low 7.0 milli hour;, AMIN I -awl ql� I 1 LL Alk A T. It U � MW IM pq It. MWI xvevU�� ism= vv I=r mm M- "t r IM ps W TT H{ "A f' a �! w_r: --tom 171 r.kmm Iw oiw LM� JI � �{ � � U I a o os IMP ea } k t1r_ 9.4 �l �h7 iY I �, �l �h7 iY I �, 2 II 1 "Kl# 71W. 91 FIR 4L. md 0 I I AA .-M fNil�tm lim ins -jk I a -!_ 'Ity A NIP Zep ,,4p .1 ml - m m 4 m Rug A I I .-.- NONE jr Jim PIP )m 11- r m Mon �' ''�I � � !1 Ali If - W- WN, V mij m oil � � � � � III 1 �I n mi 1 I dF CITY OF ALBERTVILLE ALBERTVILLE,1 INNS TA. ANNUAL FWANCIAL REPORT YEAR ENDED DECEMBER 3 2007 CITY OF ALBE TVILLE, MINNESOTA TABLE OF CONTENTS DECEMBER 31, 2007 INTRODUCTORY SECTION Elected and Appointed Officials Page No. FINANCIAL SECTION independent Auditor's Report 2-3 Management's Discussion and Analysis I - XI Basic Financial Statements Government -wide Financial Statements Statement of Net Assets Statement f Activities - 6 Fund Financial Statements Govenunental Funds Balance Sheet 7 R 8 Reconciliation of the Balance Sleet to the Statement ofNet Assets Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) 1 - 1 Reconciliation of the Statement of Revenues, nues, Expenditures and Changes in Fund Balances to the Statement ofActivities 1 2 General Frond Statement of Revenues, Expenditures and Changes in Fund Balances - Bridget and Actual 13 Proprietary Funds Statements of Not Assets 1 - 1 5 Reconciliation of the Proprietary Statements of Net Assets to the Statement of Net Assets 1 Statements of Revenges, Expenses and Changes in Fund Net Assets 17 - 1 Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Net Assets to the Statement of Activities I Statements of Cash Flows 2 - 23 Fiduciary Funds Statement of Fiduciary Net Assets 2 4 Notes to the Financial Statements - I COMBINING BININ AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES N nmaj oar Governmental Funds Combining; Balance Sheet 52 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 53 Dunaj or Capital Projects Furls 8 Combining Balance Sheet 5 - 5 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits) 5 - 3 General Fund Schedule of Revenues, Expenditures and Changes inFund Balances - Budget and Actual 64 -68 Debt Service Fund 1 Combining Balance Sheet 7 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits) 72 - 74 Agency Funds 75 Combining Statement ofChanges In Assets and Liabilities Summary Financial Report Revenues and Expenditures for General Operations - verru ental Funds 7 F INTRODUCTORY SECTION CITY OF AL E T I L ALBERTVILLE, MIN ES TA YEAR ENDED DECEMBER 3 I, 2007 Name CITY OF A.LBERT ILLE, MI NES TA ELECTED AND APPOINTED OFFICIALS YEAR ENDED DEC M ER 31, 2007 ELECTED Title Terra Expires Ron Kle l er Mayor 12/ 1 /o Torn Fay Council Member l 2/ 1 1 o LeRoy Kerning Council Member 12/ 1/0 Dan Wagner Council Member 12 1/1 John Vetsch Council Member 1 1 0 APPOINTED Name Title, Larry Kruse Tina Lannes City Administrator Finance Director M FINANCIAL SECTION CITY OF ALBERTVILLE ALBERTVILLE, MINNESOTA YEAR ENDED K I�DV Expert advice. When you need it."' INDEPENDENT AUDITORS' REPORT April 7, 2008 Honorable Mayor and Members of the City Council City of Albertville Albertville, Minnesota We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate rernaim*ng fund information of the City of Albertville, Minnesota, as of and for the year ended December 31, 2007, which collectively comprise the City's basic financial statements as listed in the Table of Contents. These financial statements are the responsibility of the City's management. our'responsibility is to express opinions on these financial statements based on our audit. The prior year partial comparative information has been derived from the City's 2006 financial statements and, In our report dated April 27, 2007,ire expressed unqualified opinions on the respective financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information. We conducted our audit In accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government,4uditing Standards, issued by the Comptroller General of the United States. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. Are audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the govenunental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Albertville, Minnesota, as of December 3 1, 2007, and the respective changes in financial position and, where applicable, cash flows thereof and the budgetary comparison for the General Fund for the year then ended in conformity with U.S. generally accepted accounting principles. I�DV In accordance with Government Auditing Standards, we have also issued our report dated April 7, 2008, on our consideration of the Cit 's internal control over financial reporting and n our tests of its compliance with certain provisions of lays, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of i to al control over financial reporting and compliance andthe results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part ofan audit performed in accordance with Government A uditing Standards and should be considered in assessing the results of our audit. The Management's Discussion ssion and Analysis, which follows this report letter, is not a required part of the basic financial statements but is supplementary infox ation required by U.S. generally accepted accounting principles. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Cit 's basic financial statements. The combining and individual fund financial statements and schedules identified in the Table of Content are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements arid, in our opinion, is fairly stated in all material respects in relation to the basic financial statements, taken as a whole. -e� 4� , V'v� KERN, Management's Discussion and Analysis As management of the City of Albertville, Minnesota, {the City), we offer readers of the ity's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 1, 2007. Financial Highlights • The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $46,852,729(net assets). Of this amount, $ 5,5 87,73 unrestricted net assets) may be used to meet the C ity's ongoing obligations to citizens and creditors. • The ity's total net assets increased b $ , 74. 0 . This increase is due to the large increases in capital grants and contributions in both the govemm.ental and business -type activities. • As of the close of the current fiscal year, the City's governmental funds reported combined ending.fund balances of 11, 379,685, are increase of $1,015,122 in comparison with the prior year. Approximately 75 percent of this total amount, $8,538,240, is available for spending at the City's discretion. • At the end of the current fiscal year, unreserved fund balance for the General fund was $792,457, or 25 percent of total General fund 2007 expenditures. • The City's total debt increased by $2,842,565 or 19 percent during the current fiscal year. The key factor of this increase was the issuance of the 2007 G.O. Improvement bond. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the ity's basic financial statements. The ity's basic financial statements comprise three components: 1government-wide financial statements, fund financial statements, and 3 notes to the fm ncial statements. This report also contains other supplemental information ation in addition to the basic financial statements themselves. Management Discussion and Analysis - Continued February 1, 2008 The financial statements also include rotes that explain some of the information its the financial statements and provide more detailed data. The statements are followed by a section of combining and individual fund financial statements and schedules which further explain and support the information in the financial statements. Figure 1 shows how the required parts of this annual report are arranged and relate to one another. In addition to these required elements, we have included a section with combining rid individual fund financial statements and schedules that provide details about non -major g ovenimertal funds, which are added together and presented in single columns in the basic financial statements. Figure 1 Required Components f the City's Annual Financial Report Management's Basic Financial Discussion and Statements Analysis Required Supplementary Information ............................................................................. Government -wide Fund Motes to the Financial Financial Financial Statements Statements Statements Summary Detail Management Discussion and Analysis - Continued February 14, 2008 Figure 2 sur maxi es the major features of the ity's financial statements, including the portion of the City goverr me t they cover and the types of information they contain. The remainder of this overview section of management's discussion and analysis explains the structure and contents of each of the statements. Figure 2 Major features of the Government -wide and Fund Financial Statement Fund Financial Statements Government -wide Governmental Funds Proprietary Funds Statements Scope Entire City govemment The activities of the City that Activities the City operates (except fiduciary funds) and are not proprietary or similar to private businesses, the City's component units fiduciary, such as police, fire such as the water and sewer and parks system Required financial A Statement of Net Assets • Balance Sheet • Statements of Net Assets statements • Statement of Activities • Statement of Revenues, • Statements of Revenues, Expenditures, and Changes in Fund Expenses and Changes in Fund Net Assets Balances • Statements of Cash Flaws Accounting Basis and Accrual accounting and Modified accrual accounting Accrual accounting and measurement focus economic resources focus and current financial economic resources focus resources focus Type of asset/liability All assets and liabilities, both. Only assets expected to be All assets and liabilities, both information financial and capital, and used up and liabilities that financial and capital, and short-term and long -terra come due during the year or short -terra and long -terns soon thereafter; no capital assets included Type of in flow/out low All revenues and expenses Revenues for which cash is All revenues and expenses information during year, regardless of received durinor or sooty after during the year, regardless of when cash is received or paid the end of the year; when cash is received or paid expenditures when goods or services have been received and payment is due during the year or soon thereafter Government -wide Financial Statements The govermnent-wide nand rl statements are designed to provide reader's with a broad overview of the C ity's finances, in a manner similar to a private -sector business. The statement f net assets presents info nation on all of the ity's assets and liabilities, with the difference between the two reported as net assets. Over tilue, increases or decreases in net assets may serve as a useful indicator of whether the financial positron of the City is improving or deteriorating, The statement of activities presents information showing how the ity's net assets changed during the most reeew fiscal year, All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless f the thning of related cashflows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the gove iment-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovemmental revenue (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-typeactivities). The governmental activities of the City include general oveniment, public safety, public works, culture and recreation, economic development and interest on long -terra debt. The business -type activities of the City include sever, water, and storm water. The d government -wide financial statements can be found on pages 4 - 6 of this report. -III- Management Discussion and Analysis - Continued February 14, 2008 Fund Financial Statements f nay 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, 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 can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Goverumetitalfunds. Governmentalfunds are used to account for essentially the saine functions reported as governinental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on n a)A_t rin inflows and outflows ofspendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governinental funds with siniiIar information presented for governine tal activ ities in the government -wide financial statements. By doing so, readers may better understand the long-term impact by the government's near -term financing decisions. Both the governmental fund balance sleet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmentalfunds and governmental activities. The City maintains 42iDdividual governmental funds, thirteen of which are debt service funds. information is presented separately in the Bove mental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General fund, Debt Service, Sewer Access, water Access, Closed Capital Projects, Prairie Run and SAH 19 and 50t` Strut funds - all of which are considered to be major funds. Data from the other govemmental fronds are combined into a single, aggregated presentation. Individual fund data for each of these non -major g ve mental funds i provided in the form of combining statements or schedules elsewhere in this report. The City adopts an annual appropriated budget for its General fund. A budgetary comparison statement has been provided for the General fund to demonstrate compliance with this budget. The basic govemmental fund financial statements can be found on pages - 1 of this report. .Proprietary funds. The City maintains one type of proprietary fund. Enteiprisefunds are used to report the sane functions presented as business -type activities in the government -wide financial statements. The City uses enterprise funds to account for its sewer, water and stria water operations. Proprietary funds provide the same type of information as the go errunent-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for each of the enterprise funds. The basic proprietary fund financial statements can be fund on pages 1 - of this report. 'idu iary fund . Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the govemment-wide financial statements because the resources of those funds are not available to support the it's own programs. The accounting used for fiduciary funds is much life that used for proprietary funds. The basic fiduciary fund financial statements can be found on page 24 of this report. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 25 - 51 of this report. _IV_ Management Discussion and Analysis - Continued February 14, 2008 Other Information The combining statements referred to earlier in connection with non -major governmental funds are presented following the notes to financial statements. Combining and individual fund statements and schedules can be found on pages 52 - 76 of this report. Government -wide Financial Analysis As noted earlier, net assets may serve over time as a useful indicator of a govermnent's financial position. In the case of the City, assets exceeded liabilities b $46,852,729 at the close of the most recent fiscal year. y far, the largest portion of the ity's net assets 9 percent reflects its investment in capital assets e. ., land, buildings, machinery and equipment), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the ity'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 he used to liquidate these liabilities. Assets Current and other assets Capital assets Total assets Liabilities Long -tern liabilities outstwidin Other liabilities Total liabilities Net Assets Invested in capital assets, net of related debt Restricted Unrestricted Total net assets Summary of Net Assets Governmental Activities 2007 2006 10,469,073 7,338,58 3 P 18 ,8 3 28,112,203 iA lr 1 rl{! +A1- A Pf% P"A-%'% Business -type Activities Increase Increase (Decrease) 2007 2006 (Decrease) 3513,484 11,20,27 9,96,49 S 1,98,73 4,073,E 0 12,3 8,898 123249,726 1103172 7,204,174 23, 64,125 2 17545P215 2,018,910 11,669,.02 8,923,647 2,745,855 6,144,91 5,676,330 1,188,9 68,013 50006 364,070 504394 12,857,601 9,611 ,660 3,245,941 63508,761 6,181,278 20574,940 1,214,778 1,570,162 6,894,960 6,72,396 7,29,286 5,642,284 1265302 6,289,760 5,05,029 1,7173139 982,070 7352069 3,870,644 3,186, 12 9,797,365 25, 93132 S 3,958, 33 17,055, 64 15,363,937 468,361 ■ „ ^-A\ 3 22, 5 4 841731 {.% . Itn?% Are additional portion of the ity's net assets, 1 , 8 ,04 , represents resources that are subject to external restrictions on how they may be used. The remaining balance of uni- �strictec net assets $ 7,7 3 nay he used t meet the ity's ongoing obligations to citizens and creditors. t the end of the current fiscal year, the City is able to report positive balances in all three categories of net assets, both for the City as a whole, as well as for its separate governmental and business -type activities. The ity's net assets increased $4,574,805 during the current fiscal year. The business type activities increased the net assets by 1, 94, 77, and the governmental activities increased the net assets b $3,080,228. Management nt Discussion and Analysis - Continued February 14, 20 Governmental activities. Governmental activities increased the City is net assets b $3,0 0,22 , thereby accounting for 67 percent of the total growth in the net assets of the City. Key elements of this increase are as follows: Charges in Net Assets Governmental Activities Business -type Activities Revenues Prograin revenues Charges for services Operating grants and contributions Capital grants and contributions General revenues Taxes Property taxes Tax increment State aids Grants and contributions not restricted to specific programs Gain on sale of capital assets Unrestricted investment earnings Total revenues Expenses General government Public safety Public Nvorks Culture and recreation Economic development Interest on long-term debt ev Fer Water Storm water Total expenses Increase in net assets before transfers Transfer Increase Increase 2006 (Decrease) 2007 2006 (Decrease) 7,131 1,329,332 (462,201) 1,981,295 2,666,973 685,678 317,112 104,713 212,399 4,664 - 4,4 2,967,450 1,3 4,416 1,663,034 1,906178 102,532 1,803,846 3272,532 1,9 7,713 274,819- - - 109,95 98,546 11,349 - - 94,814 13.3056 81,758 - - 2703 133717 13,286 - 129; 54 - 129, 854 194M4 25 ,786 64,742 314,19 6,979,835 5,120,79 1,59,556 42206,527 265,578 48,612 311035, 83 1,171,444 905,429 9 9,143 33,714 - _ 1,202,529 1,200,821 1,708 - - - 1,344,124 3,15,492 1,06,368 - - - 268,040 59,69 20,971 - - 35,45 624,5 39,125 - - 424,7 9 41524 9,30 - - - - - - 858,726 834,95 23,831 - - - 1,297,7 917,083 38,24 - - - 75,268 114,825 39,557 4,38 ,256 6,3 9,475 2,009,219 2,231,3 1 1,86UO3 364,498 2,599,579 1,269,196 3,868,775 12975,22 1,168,280 806,946 4,649 336,81 144,58 403649 336,81 144,56 Change in net assets 3,080,228 933,115 4,O13,343 1,494,577 8325199 662,378 Net assets, Januaxy 1 25,839,132 243384,921 134545211 15,363,937 143339,209 1,024,728 Prior period adjustment 878, 5 2,387,326 135 93 21 196,850 192,529 4,321 Net assets, December 31 S 29,797,365 25,839,132 S 3,958,233 17,055, _64 _ _ 153363,937 S 1,6913427 • Capital grant and contributions increased by $1,66 , 34, primarily due to the collection of special a s sni nts. • Total expenses decreased S2, 9,219, with the largest decrease occurring in Public Works. _1_ 1 I ■ /A Y r Rim 7. m I we I bi 1117`1k� Management Discussion and Analysis - Continued February 14, 2008 Financial Analysis ofileGovernment's Funds A noted earlier, the City uses fund accounting t ensure and demonstrate compliance with finance -related legal requirements verrtmental fun(Is: The focus ofthe ity's governmentalfunds is to provide information on near -terra inflows, outflows and balances of spendable resources. Such inform ti n is useful in assessing the ity's financing requirements. In particular, r v fund balance may serve as a useful measure ofa government's net resources available for spending at the end of the fiscal year. As of the egad of the current fiscal year, the ity's crovernmental funds had combined ending find balances of $11, '79,68 , an increase of $1,015,122 in comparison with the prior year. Approximately 75 percent ofthis total amount, 8,5 8,24 , constitutes unreservedfund balance, which is available for spending at the City's discretion. The remainder of fund balance is reserved t indicate that it is not available for new spending because it has already been committed for land held for resale in the amount of 2,7 5,714 and long-term receivables in the amount of $105,73 1. The General fund is the chief operating fund of the City. t the end of the current year, the fund balance of the General fund was 92,4 7. As a measure of the General fund's liquidity, it may be useful to compare fund balance to the following year's budget. This fund balance represents 24 percent of 2008 budgeted expenditures. The fund balance of the ity's General fund decreased $7 6,547 during the current fiscal year. The key factor of this decrease was transfers to other funds. The Debt Service fund balance decreased $12 399 from the prig year for an endiner fund balance of $ ,491,778. The Sewer Access fund has a total fund balance of $4,555,077, which was an increase of $663,048 from the prior year. The increase was the result of the fund collecting resources, but hawing no expenses other than transfers to other funds. This fund accumulates resources necessary for future expansion ofthe City's sewer utility. The water Access fund showed a decrease of fund balance of $14,962. The ending fund balance was $1,498,66 . The primary causes for the decrease are capital expenditures and transfers to other funds. The Closed Capital Projects fund has an ending fund deficit of 1 1, . The fund balance (deficit)decreased $2 2, 6 during the year, primarily due to transfers to other- funds. The fund deficit is planned to be eliminated through transfers from other funds. The Prairie Rua fund has a deficit fund balance of $805,932, which was an increase of $55,117 from the prig year. The increase was attributable to collection of special assessments. The CSAH 19 and 5'h Street fund deficit was $5,716 at the end of the year. The fund balance decreased $2,791 during 2007. The decrease in fund balance was caused by expenditures exceeding bond proceeds durin g the year. Proprietary funds The City's proprietary funds provide the same type of information found in the government -wide financial statements, but in inore detail. Unrestricted net assets of the enterprise funds at the end of the year amounted to $3,897,330. The total growth in net assets for the funds was $809,846. Other factors concerning the finances of these funds have already been addressed in the discussion of the City'City's business -type activities, -IX- Management Discussion and Analysis - Continued February 14, 20 General fund Budgetary Highlights The City's General fund budget was not amended during the year. The budget called for an increased fund balance. However the actual results were largely different. Expenditures exceeded revenues by $22,134; however the City did not budget for any other financing sources or uses. Other financing uses provided for $734,413 ofthe total $756,547 decrease in fund balance. . Some ofthe significant variances provided by revenues and expenditures are briefly summarized as follow; • A. $168,801 positive variance in miscellaneous revenue was offset by negative variances of $190,707 and $147,642 in Licenses and Permits and Property Taxes respectively. • An $87,621 negative variance in current expenditures was offset with a $91,552 positive variance in capital expenditures. • The two largest variances were provided : General g veniment exceeded appropriations by 199,16 and Public Safety was under budget by S 131,795. Capital Asset and Debt Administration Capital Assets: The ity's investment in capital assets for its governmental and business -type activities a off December 31, 0 , amounts to $44,544,791 (net of accumulated depreciation). This investment in capital assets includes land, construction in progress, structures, improvements, machinery and equipment, parr facilities, roads, highways and bridges. The total increase in the ity's investment in capital assets for the current fiscal year was a 8 percent increase for governmental activities and business - type activities combined. Additional information on the City's capital assets can be found in Dote 3 C on pages 36 - 3 7 of this report. Land Construction in progress Buildings Infrastructure Land improvements Vehicles Machinery and equipment Total Capital Assets Net of Depreciation Governmental Activities Increase 2007 2006 (Decrease Business-type Activities Increase 2007 206 (Decrease) 4,760,719 $ 3P732)869 S 1,027,850 $ 19,269 $ 190,269 $ - 7,220,100 ,09,77 1,29,607 36,932 - 369,92 2,831,999 23229,430 602,569 4,472399 4,589,966 117,567 15,300,014 12,7.215 2,21,799 7,208,881 7,404,972 16,091 1,011,91 419,272 591,819 - - - 790,320 891,081 (100,761) 1346 27,54 ,124 271,650 262, 62 V88 97,957 110,059 (12,102) 3231 53 93 $ 29,022,936 $ 3,162.957 $ 123358,899 $ 12P322,850 36,048 Management Discussion and Analysis - Continued February 14, 2008 Long -terns debt: At the end ofthe current fiscal year, the City had total bonded debt outstanding of $17,764,357. This amount consists of general obligation tax increment, general obligation special assessment, general obligation revenue bonds and revenue bonds. While many of these bonds have their own revenue streams, they are backed by the full faith and credit of the City. General obligation tax increment bonds General obligation special assessment bonds General obligation revenue bonds Compensated absences Total Outstanding Debt o emmental Activities Business -type ype Activities Increase Increase 2007 2006 (Decrease) 2007 2006 (Decrease) 3 000 M 2.5, - - - 5,51500 2, 75, 0 2,740,000 800M00 800,000 6,085,000 6,33,00 24,0 5,3345357 5,7613792 47,43 39,02 26,222 13,280 10,4 - 1,334 1 t,66%5 2 ,1 61222 2,483,280 6,144,691 5,761,792 S 382,899 The ity's total debt increased $2,842,565 19 percent) during the current fiscal year. This is primarily due to the issuance of the 2007 G.O. Special Assessment bond. This bond was issued to pay for many improvements throughout the City. During 2007, the City made over 1, 100,o 00 of annul debt service payments . Minnesota statutes limit the amount of net creneral obligation debt a City may issue to 2 percent of the market value of taxable property within the City. Net debt is debt payable solely from ad valorein taxes. The ity's applicable debt does not exceed the limit set forth in statute. Additional information on the ity's long -tern debt can be found in Mote 3E on pages 41 - 44 of this report. Economic Factors and Next Year's Budgets and Rates • Property valuations within the City have rernained stable during the past year. Inflationary trends in the region compare favorably to national indices. • Utility rates need to be adjusted to met future capital requirements. • The City has a number of capital projects in store for 2008, including: CSAH 19 North Improvements, winter Park, County Road 37 Lift Station, Utility and Street Improvements to CSAH 37 as well as the decommissioning of a treatment pond. All of these factors were considered in, preparing the ity' s budget for the 2008 fiscal year. Requests for Information This financial report is designed to provide a general overview of the it 's finances for all those with an interest in the ity's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Finance Director, City of Alb ortviIle, P. 0. B ox 9, 5959 Main Avenue, AlbertviIle, Minnesota 553 0 1. -XI- I 9J GOVERNMENT -WIDE FINANCIAL STATEMENTS CITY OF ALBERTVILLE ALBERTVILLE, MINNES TA YEAR ENDED ECEI BER 31., 200 rj CITY OF ALBEIT ILLE, MII'NESOTA. STATEMENT OF NET ASSETS DECEMBER 31, 2007 Governmental Business -type Activities Activities Total ASSETS Cash and temporary investments S 552063162 73235,569 12,441,731 Restricted cash 77,206 - 773206 Receivables Interest 233624 - 23,624 Delinquent taxes 140,939 - 14,939 Accounts 3385366 916, 00 132 53166 Motes 15343 - 155435 Special assessments 335565918 4151 35974,919 Internal balances 2,5 6,172 295 63172 - Due from other governments 6133590 5)020 618fi 10 Un m r#i ed bond discount 267,291 1235665 3903956 Land held for resale 2,73,714 - 2,7353714 Capital assets Land and construction in progress 11 X0,819 5603201 1235413020 Depreciable assets, net of accumulated depreciation 20,2052074 11579 ,697 3250033771 TOTAL ASSETS 4256545966 23,5 4,125 66,219991 LIABILITIES Accounts payable 9495941 3103114 L2605055 Contracts payable 83,058 - 83,058 Accrued interest payable 1425241 505973 193,214 Accrued salaries payable '115539 2)983 14,522 Unearned revenue 1,320 - 1, 20 Noncurrent liabilities Due within one year Compensated absences payable 3139 M18 407326 Bonds payable 7902000 455X7 1,245,0 7 Dui in more than one year Compensated absences payable 7559 17916 95510 BoIlds payable 10, 4 , 55679.5330 16, 19,330 TOTAL LIABILITIES 12,572601 6,5,761 1,66,36 NET ASSETS Ingested in capital assets, net of related debt 2057 45940 6, 94, 60 27,679190 Restricted for Sewer and water access charges - 6,2 9,76 652 %760 Long -terra receivable 1053731 - 105,731 Debt service 3,53I,5 - 35531,62 Capital assets acquisition 74337 - 754,7 Land field for resale 2,7353714 - 2,735, 14 Special revenue 167,838 16773 Unrestricted 157179139 3370,644 55875783 TOTAL NET ASSETS 29,797536 $ 1790553364 465 525729 The notes to the financial statements are an integral part ofthis statement. _4_ r- �'o 00 n m ,�r o. m � 00 N O � a r r m r- N r- kn Z OCT M M M Q O N N O C-4 M zr C GIs Ln tl) cn U Lo 0 r- m 't ON m 00 kn n on N o �10 kn O D p cd s, ' .2 on t� � N N cC O U U � a) 73 -4 O r- _ n O U f13 d M L U 00 kn kn ' r- 00 r- Oo U � kr� N oc W- a cUr, w nailzt N � cli m W �10 O O �10 m v) r- kn M "Zr ' N v7 OZ Lr) Gti N - O M r- v's [1 C) -- O M Vs M O � kn N N r- a It m I'D 00 ov a N 00 M 00 0 0o r- c-i N kri N Qcr n 06 C N -zj ff N "t N C, tiD M N kn d� N d�14 ft N p kn Q1 N D1 M 00 �3 a � a, r- r- a �r 'n n r, V) �o N I- d V Kt V) ON 00 M LQ 17 cm kf 00 01 kn cq m v-) n kn d m 'Zf' It (01) 00 N V-) kn �10 to r- C% -- O kc) zr Qti N m Q :O V7 00 �10 00 00 a Q 00 tD n N Q M o0 d of tr r- -:ZF o7 C 00 d a; oo r- N N 'n Q Oti N O N 00 O 00 m C• C% N O� M �• Cf M o 00 00 r- -- N N ff•3 tip Lp 00 00 (�] •--M C- N 00 0 o a a n N vN 00 CIS 00 Nt N CIS Ca cr a N N 06 O -- o, -• n 00 t- oo -- C14 U L 0 a� un U cc �- 1 .� L -3 A> �Gs o o �D C--oo •� n w ar � . � � � � L L CIA a4-1 CZ Icl Y 4.r o Ef3 a � L `f p ❑ ?C `� �' v' o N U U (n cn cG v U � c� Ln Q] .. 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T , m rn ? oq m N n Z N N 3 n S m C O Z OCD � a 3 W� Z -i I I LM �^ o NvC,� 3 NN* FUND FINANCIAL STATEMENTS CITY OF ALBERTVILLE ALBERTVILLE, MI NES T YEAR ENDED D CE B F 3 2007 w � *qf" Cn 110 oo V7 I'D a •�r a N �10 U M ON n M C7 00 N rf7 V-1 Cl) In ca 'n Ql) n iV "zl- m L'� — M a C7 u 00 C7 ON M 'I'D C\ C11 oo v Cn m cm N t• ] VZ �.o V] cz O" V7 .--• .-• W) rn w 00 CV w n N 00 CT M 00 00 cn lr N t� r-- a m CR CN �-o N v-, 00 `b Q1 n T O `D 00 C7 p .^. LD r• M [ ULn t (X 00 M N CV O C3� n N I tin i— t— Ln L� Q F13 b4 C13 bF3 00 ' ' a u7 ' Cll r N M M V 7 M 00 �- 00 N t-n O7 F: M C7 •-- N -- 00 Q %0 n rn 01 V N O n u cr N 00 Cn .-� �d n N p I N ' 00 N I'D 00 n t— C7 CIS m I M 00 N w -- w 7 0 CA N w wvi x a � N 1 rn ON CS ^ r f 1 r 1 `O n n M N -= �. U � b ON n -- CC n U Q] - p Ff3 C� a QN n b� } 00 r M i ON a a 00 C7 C �o N r� 00 n 6Pi N O C7 C \ 01% v, N M O� fl 0�0 N M C> 0�0 C7 n C7 Cn n b9 i.t Ln tti tiD -°c li V) \bcn N I M C�N f I M C) n M N Itrya [ [ 1 I l W) oo l/j 00 n v t cd 0, .� .� m f , , f , , aj o� o G1 C7 M b4 M a EA p i r f o C a M b9 CD , , , , M oa O\ M o0 CT cn CT,� �R 0o M Cn y c"'n Cn to V� 4i ch Q w cR, w U N a t M a N M a N t� frn V-� n kn kn o LD t 00 w p V ' ' 00 Ca a n M M N cfn t o C +ca d r= rS 00 cri ll A N n N N M b9 n n [ n 00 b9 00 oo - uz C7 ct in 110 N F✓i rn C7r M rn" r+ N 00 M n n o0 00 Ff3 M CT w n �O t� n -• o v i m 00 tom] a 0a M-- V] O f i O1 V7 00 00 kn n tn W r� ❑ W s 0 0 ^ W U w � W C v cn ❑ Cd v, w v, Q � N v W C} cc E End C). Qn cc .� W o a (L) wQ.) a z p o a a F- d c� �, j rn rn ram. n. a� E-' > a �° 7:1 nn v ¢ Q Q CJ] co _ 7 v - U N CC t, y c y '� H Q w w cz 6. i�-� �_ �_ x En O V) m a N ¢ cd N 4U3 •-� Q Q C/] GQ j U O V a)a� U c R: �7 Q w d Q U Ca d Q ❑ CITY OF ALBEr TVILLE, MII NES TA RECONCILIATION F THE BALANCE SHEET TO THE STATEMENT OF NET ASSETS GOVERNMENTAL FUNDS FOR THE YEAR ENDED I ECEM EF 31, 2007 Total fund balances - g ve u .ental 11,3790 Amounts reported for the govemmental activities in the statement f net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported as assets in governmental funds. Cast of capital assets 42321,51 Less: accumulated depreciation 9335,60 Long-term liabilities, including bonds payable, are not due and parable in the current period and therefore are not reported as liabilities in the funds. Long-term liabilities at }rear -end consist of. Compensated absences payable (3,52 Bond principal payable 11363050 0 Less bond discount net of accumulated amortization 267,291 Some receivables are not available soon enough to pay for the current period's expenditures, and therefore are deferred in the funds. Special assessments , 56�91 Taxes 140,939 Loans 15,435 xov nunental funds do not report a liability for accrued interest until duo and payable. 142,241 Activity of certain funds are presented as g vent mental funds. However, them' functions are a government -wide perspective are business -type. Sewer Access (455553077 Water Access (1,49,663 Phillip Morris Lift Station 1163687 Total net assets - governmental activities S 29,7973365 The notes to the financial statements are an integral part Of this statement. -9- N N U � U U 0. N � C d p Sri -^• O, tiD Q N C!] n 00 m o tin �n I�r kn b4 00 O, •n n a, o �D -- rn -• 04 W-] p 00 D1 N 'ID 00 Tr ITT 00 I:T � •� m O, n cn -. oo �p 00 00 00 o0 N kn -. L7 m oo vy n Q t- oo p m 00 o N cei O O CD O " "r as kn a v7 t �n N �n U-� C) 00 n o vz Q O, kn 00 N N v0 00 .❑ a, �n �n ry � � oa a oa �, a CD\D 00 0 kn �o O, N rn Lp ll rn N vi n n � ll- : C -- m v� 4 C� cn ON N o" � O 00 n M M N N oo ❑, M 00 N M N N p :1 u ' ' ' a ' kr) 00 O o rn 00 n o N m Cl- a N Q v') n I-- M C- d N N M Q kn Q 00 00 00 N O M rr1 n N rr Q oo ni M - 0, a n n n o ❑, N 00 rn rr ON wl N n m to 00 rn \O CN FA M_ N N ❑, n C, [l- 00 0o V-7 M `r N N N +ri U � �❑ � rr1 M m o rn kn k-i kn vi u i 0000 00 E.4 0o 00 m O� v3 �n Sri tiD �D N O lD lD 00 V'] .M-i N N N Q L� n �n L;] N �❑ O, O, 00 01 M 00 C� Q, kn n n 6, a CIS W m � W CIS �' 7❑ U U ID U ¢ W H H W a)VO p w rrK CA N [r] N W ca rn D O w U v Cd CZ3 cd C a a U v W W" a 4 U Q H U iz V) U U �] ❑ Z H a1 Q rn W fil f1.7 ❑ ;G i�, fs.N CITY OF ALETVILLE, �TI]ETA RECONCU-,IATION OF TIC STATEMENT OF REVENUES, EXPENDITURES AND CH-ANGES IN FUND BALANCES TO THE STATENIENT OF ACTIVITIES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMMER 31, 2007 Total net change in fund balances Amounts reported for governmental activities in the statement of activities are different Because: Capital outlays are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over the estinn t d useful lives as depreciation expense. Capital outlays Depreciation expense The issuance oflong-terra debt provides current financial resources to governmental funds, chile the repayment ofprincipal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts and similar iteins when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Principal repayments Debt issued or incurred Bess costs of issuance Interest on long -terra debt in the statement of activities differs from the amount reported in the governmental fund because interest is recognized as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the statement of activities, however, interest expense is recognized as the interest accrues, regardless of when it is due. Governmental fund report debt issuance premiums and discounts as all other financing source or use at the time of issuance. Premiums and discounts are reported as an unamortized asset or liability in the district -wide financial statements. Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. Compensated absences Certain revenues are recognized as soon as they are earned. Under the modified accrual basis ofaccounting certain revenues cannot be recognized until they are available to liquidate liabilities of the current period. Special assessments Taxes Loans Activity of certain funds are presented as governmental funds. However, their functions on a government -wide perspective are business -type. Sewer Access Water Access Phillip Morris Lift Station Change in net assets - governmental activities The notes to the financial statements are an integral part of this statement. 1,O15,122 452803188 (151173 30 75,000 (3,235,000 563154 (35,579 (1 ,712 (13,279 1,0,79 59,93 (5,765 (63,04 14,962 116.687 3,00,22 -12- CITY OF ALBERTi VILLE, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES AND CHANIGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL FUND FOR THE YEAR ENDED DE EMBER 31, 2007 Variance with Budgeted Amounts Final Budget - Actual Positive Original Final Amounts (Negative) REVENUES Taxes 25009355 1, 1, 16 1473642 Licenses and permits 4733994 473,994 2835287 190}707 Intergovernmental 82,500 82.5500 1893669 107,169 Charges for services 616,295 61 ,295 5871864 25431 Fines and forfeitures 200 200 3,450 31525 Interest on investments 75,000 75,000 61,496 (13,504) Miscellaneous 103000 103000 1783801 16 , 01 TOTAL REVENUES 3367,54 33273547 3,1643 1 1,4 EXPENDITURES Current General government 6505475 650,475 8495643 199316 Public safety 1,254,7 3 152545783 13 122,988 1313795 Public works 524,101 524,1 1 5445352 203251 Culture and recreation 183,989 1 3,99 16, 1 37 14352 Economic development 915700 95700 245549 14349 Capital outlay General government 3901500 3905500 421,132 (30,632) Public safety 913500 9L500 34.X8 56,532 Public works 403000 40,000 63400 33,600 Culture and recreation 47,500 473500 15344 32,052 TOTAL EXPENDITURES 33192,54 33192,5 3J88,617 35931 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 74,999 745999 229134 97;133 OTHER FINANCING SOURCES (USES) Transfers in - - 133,208 133320 Sale of capital assets - - 1554 12,54 Transfers out - - 9975475 997,475 TOTAL OTHER FI-NAN1N SOURCES (USES) - - 74,413 734,1 NET CHANGE IN FUND BALANCES 745999 743999 7563547 315546 FUND BALANCES, JANU RY 1 155493004 135495004 155493004 - FUND BALANCES, DE EMBER 31 $ 136245003 1� 24503 $ 7 2,457 $ 315546 The notes to the financial statements are an integral Part of this statement. -13- � ^' ' rn O ' ` � d' n O Q ' '• t ti0 � �D � co N o, 00 N c.i N ON N �10 rn �o kn n r- 00 a m N a N oDoo a cU a o U o -- p •0 'n o00 _ N v} M a 00 N m Q� \0 00 N 00 l"t a n 00 O O 'ri a, N �D CN, 00 Vn N m 06 Do p oo Ln kn N C', O dV - 'n a, n N N N of N ni a�i U4 Ll-a o� O ^^ on in n oa oo r- n D1 m 00 �n �10 m N 00 00 00 "n N n1 N N C\ Fh N I'D o O kn rn D O 00 cn n at O - d' kn Tt in et VJ to a i in U LD 'n N In N r" M n N n N- I- p M m N I'D O V'i a oo "o M te) kn O � 110 O n cn ` O '/•] �n d N CD n N G O V] n o0 0; N •--' p o0 N p 00 vti O ' n kn N p n 'r) p m � i �t n Tt 00 O 00 O W' a1 �--� a1 o oti -- �n M N -- O N N M ' ' ---� �D m ,� r= N oO a1 rr c� kn kn CD cri O M a -- n O rn 00 .--� n � n N CDC-1 m 0000 a ' ' n O ' p 00 N 4 O � N N N n M 00 � cr It- O p kn 00 00 �D � n n � oo � oo ON o N C i � o0 00 a, O 01� ON -� C -- r- O� Qti �t 17j- O a ON I'D 00 00 C% n It � 00 � 00 CDm 6 [V N 'd o0 00 ati oti �i It, ON n .� -• N q oo fV 00 �• a� a1 kn N rr O w Na1 N 't O 00 N 00 � -- ati C 00 0o �• r') s n a; N n 0000 -. N 00 •cY vz O 00 N [� N 00 'Tt ati p n 00 b N --^ N - G7 00 61 -- p O cc ' � 00 a, al� "' O ` a% ' O v] q 00 N 'ft 0� n at O �O � m " n 00 � -4 tt rI 00 Tt N SV n Wn N ati ti0 O1 cn o N r- N ;n N_ CD00 -� O -- 'r] C-4 00 [� `n p 00 ' kn ON 00 Cr\ N N � 00 m ni r; to kn I� cV p 00 O cn kn M a1 m N a� ati r- 00 N 00 n �n 00 00 ty') Ql% ati ON �_ rn cn N c-i �o 'n p N Q 00 co o0 - N Q rl 00 n 00 kn 00 00 - M C� V•] v oo kn N171- � .-� O 110 oa N N a, a1 C- a V rr c- a a, 'I'D cT V� 00 1* � CDo0 n ZF- kn a, n \o �-D kn lri +m �c Lf) � �O p -- t-- n p -- M `a 00 +; +n � n v a V- � 73 rr� a cn H cn cn H ro Ho .0 ¢ rn o wv, v cd a W CL U vi cC a p � C io sx I] cC ¢ a r3" r" a� O as ¢` ce Q cn ❑ rIa c aai q� .� v ¢ �] ❑ � s]. a� a� U H • � � W v; '� . � � cn Ln � � ¢ gyp.r++ � a . °' � � U �, c� a� z � a, ,z �=, o 'c� o ❑ a�i °� n� as a v E- F- F- cn rn H z m o aai z o a� CQ c"i o o o a N ¢ j rWra ��x Q ❑Qa ¢mow �U� Ca pUM w a z z CITY OF AL ERTVILLE, MrNINES TA RECONCILIATION OF THE PROPRIETARY STATEMENTS OF NET ASSETS TO THE STATEMENT OF NET ASSETS PRPRJTRY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2007 Total net assets - proprietary Amounts reported for business -type activities in the statement of net assets are different because: Capital assets used in gov rru e tal activities are not financial resources and therefore are not reported as assets in crovenunental funds. Cost of capital assets Some receivables are not available soon enough to pay for the cull nt period's expenditures, and therefore are deferred in the funds. Special Assessments Activity of certain funds are presented as govemmental funds. However, their functions on a government -wide perspective are business -type. Itl Sewer Access Water Access Philip Morris Lift Station Total net assets - business -type activities The notes to the financial statements are an integral part of this statement. -16- S M76 ,604 236,2 4,,077 1,48,663 (116.687 17X55364 W � � N O1 ors 00 00 C\ cr n [ 4 m �t n c O n o0 Zzr kr) r ON a �,D t- a\ M ❑ti 00 do 110 ON of N o in a\ 00 (v m to o m cn o M t- �n Q n t o r n ati Cll� �10 N M �-N �16 11 kr d' N 'ep Q - N 00 m 00 p �n M -- N kn m 00 N ti0 V) N WI) �10 O VI) 00 N 00 d' m kn m N -- N N N m d' N [-- 00 a� o kn a, kn rn n .- 00 v� Q a, n 1) o �-0 00 a I�t �n o d n ❑1 t- oo v 00 V G N a rh Q CV 00 m � a kf'� Q p oo CV N N -� ao 0o a0 N Vr a M a1 N Z• C\ n - 00 ❑1 00 I'p n N 00 cn C- 00 rn v1 m 00 od r+ .-: Q; 00 Cd CV [� O� 00 Q a d m O m i Cry 00 n Q 00 N V') M a m 00 00 a1 00 00 kn M 00 00 a Ol� in zt' t� N N O� G� N •-- N E00a ' N N ' ' 00 a, ' -- M v 1 tip [ 00 N vl� W) a t• Id, 00 00 N m It M o0 I 00 [� a r. N m N n N r70� �10 m \0 n 00 .-- n p \C N ~ri 'I vi oo p_ Q C� M 'It N p i� w7 � Q M Q •--N m U M •--�' ON N N ..� D1 Vr] C� O v s - . rf`i 00 Q O N N O O m n '-, O -- m O v7 00 ❑% O N i- m\0 Cl tD 00 p o0 �-o r- rl Lp 0p 00 N N N 00 00 V'� n n 1,0 N ,n 'Cr m "t 00 ::r %0 r: cl cY r�i oo ,r-i ❑• N 00 N Q N N n N et n -, m C> 00 ar co n .-, N O 00 m N 00 m �t ' N N V% n 11 O M N m 00 N n kri N m ❑1 Wn a m -- 00 00 CIA n lzr N ' n CV 00 m n N 00 M -- p V"� p N 00 n N n % lzr ati kn V- ' N .- cY n tin L0 o {f3 00 C� Q p -- a ti0 Q a, 0o n N a Q 110 N 00 00 v] a p p to C> kn M [ Q --� [ Q M n O4 � N 4n 1,0 •--, O N v -- 01 N 00 N a, O "o ' OZ n � a\ a 00 n � N �n - -\ Q❑^ O In -- [t N [� kn N ON Ln N 00 � -- at 't N N cn t Q ,r7 C\ t---� cn oo N Lp �O V 7 Lr7 -� ,- �n LO N v� i oa 00 I'p a\ CD 00 M - 04 t� Ld a C� W) -• N 00 00 n o % m � v m w N C7 d d m N -- co - kn m N 00 a �J ❑1 V 3 -- N D [� -- ' a Q rt Q ' Q� N v� rY M �t a p O C\ N v5 M oo CJ N �10 �o M [� N N N d d� v \D -- [� [ a N 0% M m N N n N Es3 r• Z- [ a _ � 00 v � v a �a qj w w � W W o CA v W z z n ca a,W 7 a aW O r'~ Colo W Cn CIO m CIO 0 CA Lv z¢ x a � c CZ a. C4 4 z H I CITY OF ALBERT ILLE, MfNNESOTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS TO THE STATEMENT OF ACTIVITIES PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2007 Total net change in net assets - proprietary funds Amounts reported for governmental activities in the statement of activities are different because: Capital outlays are reported in go ermnental funds as expenditures. However, in the statement o activities, the cost of those assets is allocated over the esthnated useful lives as depreciation expense. Capital outlays Certain revenues are recognized as soon as they are earned. Under the modified accrual basis of accounting certain revenues cannot be recognized until they are available to liquidate liabilities of the current period. Special assessments Activity of certain funds are presented as goverm-n ntal funds. However, their functions on a goveniment-wide perspective are business -type. Sewer Access Water Access Phillip Morris Lift Station Change in net assets - business -type activities The notes to the financial statements are an integral part of this statement. -19- 89,846 1163687 36,645 6635048 (I 4,962 (116_ 7) 1,494,77 IWI tL a M4 W, I � � � � �1� N 0 RN 11 all, lt] N O N N 00 a N M C14 N OJ � 64 b9 U � ' 00 rt C� -�• M 0% �t N vi 'l1 00 01 V7 7r CY M M 00 N W-) C% - M d oo -: a 00 p kn en N rn .1 m LL d cn M N ` ' 7r b4 {{} w+ W ,n y V1 00 V"t 01 00 .2 kn M 01% M M 110 n v-� C- O V7 d N U C7 ¢ N s�i 64 cn U _ 00 .--� 00 M [� M d O M V] N N N N 00 Q N `- N GAO CMV rn 00 p d F{3 Ff3 N � 'r7 M �D � •--Q1 b 3 C+�i 00 V�'1 n LrJ C-I L1 00 Q CV O N CD N V) CITY OF AL ERT' ILLE, MINNES TA STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS DECEIIER 31, 2007 ASSETS Cash and temporary investments LIABILITIES Accounts payable Agenev 8,8 85,8 The notes to the f aneial statements are are integral part of this statement, -24- CITY OF AL E 1 ILLE, I lNNES T. NOTES TO THE FINANCIAL STATEMENTS f E EMBEI 1, 2007 Note I: SUMMARY F SIGNIFICANT T ACCOUNTING POLICIES A. Reporting Entity The City of Albertville, I ix nota (the City) operates under the "Optional Plan A" form ofgovernment a defined in the State of MiDiiesota statutes. Under this plan, the g venunent of the City is directed by a Council composed of an elected Mayor and four elected Council members. The Council exercises legislative authority and deten-nines all matters of policy. The Council appoints personnel responsible for the proper administration f all affairs relating to the City. The City has considered all potential units for which it is financially accountable, and other organizations for which the nature and significance f their relationship with the City are such that exclusion would cause the ity's financial statements to be misleading; or incomplete. The C v rnu ental Accounting Standards Board SB has set forth criteria to be considered in determining financial accountability. Thee criteria include appointing a voting majority of an rganization's govemin body, and 1 the ability of the primary g vemment to impose its will on that organization or 2 the potential for the organization to provide specific benefits to, or impose specific financial burdens on the primary government. The City has no component units. I . Government -wide and Fund Financial Statements The government -wide financial statements i.e., the statement of net assets and the statement of charges in net assets) report information on all of the non du iary activities of the City. Governmental ctivit s, which normally are supported by taxes and intergovemmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support, The statement of activities demonstrates the degree to which the direct expenses f given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or eament. Prograin revenues include 1 charges to customers or applicants who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2 grants and contributions that are restricted to meeting the op ratiODal or capital requirements of a particular function or segment. Taxes and other items not properly included among pr gram revenues are reported instead as general revenues. Separate financial statements are provided for g v nimental funds, proprietary funds and fiduciary funds. Major r individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. C. Measurement Focus, Basis of A eountting and Financial Statement Presentation The goy# rz rat -wide financial statements are reported using the economic resources ineasurementfocus and the accrual basis of accounting, as are the proprietary and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the tinning of related cash flows. property taxes are recognized as revenues in the year for which they are levied. Grants and shnilar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the currentfinancial nancial resources ineasurementfocus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end ofile current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. -2 - CITY OF ALBERTVILLE, MINN S TA NOTES T TO THE FINANCIAL STATEMENTS DECEMBER 31, 207 Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Property takes, franchise taxes, licenses and -interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the City. Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual bads when the exchange takes place. On a modified accrual basis, revenue is recorded in, the year in which the resources are measurable and become available. Non -exchange transactions, in which the City receives value without directly giving equal value in return, include property taxes, grants, entitlement and donations. On are accrual basis, revenue from property taxes is recognized in the year for which the tax is levied. Revenue from grants, entitlements and donations is recognized in the year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are required to be used or the year when use is first permitted, matching requirements, in which the City must provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are provided to the City on a reimbursement bads. n modified accrual basis, revenue from ra n-exchangbefore transactions must also be available it can be recognized. Deferred revenue anises when assets are recognized before revenue recognition criteria have been satisfied. Grants and entitlements received before eligibility requirements are inet are also recorded as deferred revenue. n the modified accrual basis, receivables that will not be collected within the available period have also been reported as deferred revenue. The preparation of financial statements in conf unity with accounting principles generally accepted in the United States of America requires management to male estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. The City reports the following major governmental funds: The Generalfund is the ity's primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund. The Debt Servicefind accounts for the accumulation of resources and payment of bond principal and interest on long-term general obligation debt f governmental funds. The Sewer Accessfund accounts for the accumulation of resources from sewer availability ility charges collected by the City. The Water lcccssfun d accounts for the accumulation of resources from water availability ch aCD rcres collected by the City. The Closed Capital Projects fund accounts for the costs associated with rep ra ern nt of the ity's uti lity and road systems. It also covers minor costs for project funds closed and completed. The Prairie Runfund accounts for the accumulation of resources and payments made for const cti n of public improvements at the Prairie Run development. The CSAH 19 and 50 fhStreetfund accounts for the accumulation f resources and payments made for the road improvement project in conjunction with Wright County at the intersect i on of C SAH 19 and 5 Oth Street. -26- CITY OF ALEITILLE, MIESOTA NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED The City reports the following maj or proprietary funds The Sewerfund accounts for the activities of the City's sewage collection utility. The Waterfund accounts for the activities of the City's water utility. The Storm Waterfund accounts for the activities of the City's storin drainage utility. Additionally, the City reports the following fund types: i uciar funds account for assets held by the City in a trustee capacity or as an agent on behalf of others. The agencyfunds are custodial in nature and do not present results of operations or have a measurement focus. Agency funds are accounted for using the modified accrual basis of accounting. This fund i used to account for assets that the City holds for others in an agency capacity. Private -sector standards of accounting and f Dancial reporting issued prior to December 1, 1989 generally are followed in both the government -wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of G SB. Govermnents also have the option of fallowing subsequent private -sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The City has elected not to follow subsequem private -sector guidance. s a general rule, the effect of int rfund activity has been eliminated fromgovernment-wide financial statements. Exceptions to this general rule are charges between the City's water and sever functions and various other functions of the City. Elimination of these charges would distort the direct costs and program, revenues reported for the various functions concerned. Amounts reported as program r even ues include I charges to customers or applicants for goods, services, or privileges provided, 2 operating grants and contribution, and capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather- than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from nonop r ati g items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meetingZD this definition are reported as nonoprating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. -27- CITY OF AL ERTVILLE, MINN S TA NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Note 1: SUMMARY F SIGNIFICANT ACCOUNTING POLICIES - CONTINUED TINUE D. Assets, Liabilities and Net Assets or Equity Deposits and Investments The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short -tern investments with original maturities of three months or less from the date of acquisition. Cash balances from all funds are pooled and invested, to the extent available, in certificates of deposit and other authorized investments. Earnings from such investments are allocated on the basis of applicable participation by each of the funds. Thee City may also invest idle funds as authorized by Minnesota statutes, as follows: 1. Direct obligations or obligations guaranteed by the United States or its agencies. 2. Shares of investment companies registered under the Federal Investment Company Act of 140 and whose only investments are in securities in 1 above. . General obligations of the State f Minnesota or any of its municipalities. 4. Banker's acceptances of Unites Stags banks eligible for purchase by the Federal Reserve System. . Commercial paper issued by United States barks corporations or their Canadian subsidiaries, of highest quality, and maturing in 2 days or less. . Repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve System with capitalization exceeding 1 ,000,o 00, a primary rep ortin or dealer in U.S. government securities to the Federal Reserve Bank ofw York, or certain Minnesota securities broker -dealers. . Guaranteed investment contracts IC's issued or guaranteed by United States commercial banks or domestic branches of foreign banks or United States insurance companies if similar debt oblicrations of the issuer or the collateral pledged by the issuer is in the top two rating categories, r in the top three rating categories for long -tern IC's issued by Minnesota banks. Investments for the City are reported at fair value. The Minnesota Municipal Money Market Fund 4M investment pool operates in accordance with appropriate stag laws and regulations. The reported value of the pool is the same as the fair value of the pool share. Restricted Assets Certain proceeds of the Public Facilities Authority's revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets in the financial statements. The funds are maintained in a separate bank account and their use is limited by the Public Facilities Authority Loan Agreement. Property Taxes The Council annually adopts a tax levy in December ember and certifies it to the County for collection in the following year. The County is responsible for collecting all property taxes for the City. These taxes attach an enforceable lien on taxable property within the City on January 1 and are payable by the property owners in two installments. The taxes are collected by the County Auditor and tax settlements are made to the City during January, June, and November each year. -28- CITY OF ALBERTVILLE9 MINNESOTA MOTES TO THE FINANCIAL STATEMENTS CEMB 1, 2007 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Taxes payable on homestead }property, as defined by Minnesota statutes, were partially reduced by a market value credit aid. The credit is paid to the City by the State in lieu of taxes levied against the homestead property. The State reinits this credit in two equal installments in October and December each year. Delinquent uent taxes receivable include the past six years' uncollected taxes. D elinquent taxes have been offset by a deferred revenue liability for delinquent taxes not received within 60 days after year end in the fund financial statements. Accounts Receivable Accounts receivable include amounts billed for services provided before year end. Unbilled utility enterprise frond receivables are also included for services provided in 2007, The City annually certifies delinquent utility accounts to the County for collection in the following, year. Therefore, there has been no allowance for doubtful accounts established. Special Assessments Special assessments represent the financing for public improvements paid for by benefiting property owners. These assessments are recorded as receivables upon certification to the County. Special assessments are recognized a revenue when they are received in cash r within clays after year end. All governmental fund special assessments receivable are offset by a deferred revenue liability in the fund financial statements. Intr'und Receivables and Fayables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" i.e., the current portion ofint rfund loans) or "advances to from other hinds" i.e., the non -current portion of int rfund loans). All other outstanding balances between funds are reported a "due t /fxom other funds." Any residual balances outstanding between the goven-Lmental activities and business -type activities are reported in the government -wide financial statemei)ts as "internal balances." Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds t indicate that they are not available for appropriation and are not expendable available financial resources. Land Held for Resale The City acquires properties for redevelopment purposes. These properties are reporter[ at heir net realizable value in the financial statements. Any costs inCUrTed that are above a property's net realizable value are reported as expenditures of the current period. The balance of land held for resale is offset with a reservation of fund balance to indicate that it is not available for appropriation. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. -29- Dote 1: CITY OF ALERTVILLE, MINNESTA NOTES TO THE FINANCIAL STATEMENTS ECE1IER 31, 2007 SUMMARY F SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Capital Assets Capital assets, which include propel, plant, equipment and inftastrueture assets e.g., roads, fridges, sidewalks, and similar items) are reported in the applicable governmental or business -type activities column in the govenunent-wide financial statements. Capital assets are defined by the City as assets with an estimated useful life of more than one year and an initial individual cost of more than the following: Category Cost Land 105000 Land Improvements 253000 Infx-astrueture 1030 Buildings 25M00 Building Improvements 2,00 Vehicles 5P0 Other Equipment 53000 The City reports infrastructure assets on a network and subsystem basis, Accordingly, the amounts spent for the construction or acquisition of infrastructure assets are capitalized and reported in the government -wide financial statements regardless of their amount. In the case of initial capitalization of general infrastructure assets i.e., those reported by governmental activities the City chose to include items dating back to June 3 0, 19 8 0. The City was able to estimate the historical cost for the initial reporting of these assets through backtracking ing i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price -level index to deflate the cost to the acquisition year or estimated acquisition year). As the City constructs or acquires capital assets each period, including infrastructure assets, they are capitalized and repozlcd at historical cost. The reported value excludes normal maintenance and repairs which are essentially amounts spent in relation to capital assets that do not increase the capacity or efficiency of the item or extend its useful life beyond the original estimate. In the ease of donations the City values these capital assets at the estimated fair value of the item at the date of its donation. Property, plant and equipment will be depreciated using the straight-line method over the fallowing estimated useful lives: Useful Lives Assets in Years Land improvements ements to 30 Infrastructure 15 to 50 Buildings 15 to 40 Vehicles 3 to I Other Equipment 3 to 2 Compensated Absences It is the City"s policy to permit employees to accumulate camed but unused vacation and sick pay benefits. All vacation and sick pay is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these airiounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. -30- CITY OF ALBERTVILLE, MINN S TA DOTES TO THE FrNANCIAL STATEMENTS BCBMBR 31, 2007 Note 1; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Long-term Obligations In the very meat- ride financial statements, and proprietary fund types in the fund financial statements, long- term debt and other long -terra obligations are reported as liabilities in the applicable governmental activities, business -type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight lire inethod. Bead issuance costs are reported as deferred charges and amortized over the t n-n of the related debt. In the fand financial statements, g ver unental fund types recognized bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withhold from the actual debt proceeds received, are reported as debt service expenditures. Fund Equity Ire the fund financial statements, goverrmiental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund valance represent tentative management plans that are subject to charge. Net Assets Net assets represent the difference between assets and liabilities. Net assets are displayed in three cinponcl)ts: a. Invested in capital assets, net of related debt - Consists of capital assets, net of accumulated depreciation reduced by any outstanding debt attributable to acquire capital assets. b. Restricted net assets - Consist of net assets restricted when there are limitations imposed on their use tlu' ucyh external restrictions unposed by creditors, grantors, laws or regulations of other gavemnent . C. Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt". Comparative Data/Reclassifications Comparative total data for the prior year have been presented only for individual enterprise funds in the fund financial statements in order to provide an understanding of the chazages in the financial position and operations f these funds. Also, certain amounts presented in the prig year data have been reclassified in order to be consistent with the current year's presentation. _ 1 _ Not 2: CITY OF ALBERTVILLE, MINNESTA NOTES TO THE FINANCIAL STATEMENTS ECEMBER 31, 2007 STEWARDSHIP) COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for the General and special purpose funds. All annual appropriations lapse at fiscal year end. The City does not use encumbrance accounting. In June of each year, all departments of the City submit requests for appropriations to the City Administrator so that a budget may be prepared. Before September 15th, the proposed budget is presented to the Council for review, The Council holds public hearings and a final budget is prepared and adopted in early December. The appropriated budget is prepared by find, function and department. The City's department heads, with the approval of the City Administrator, may make transfers of appropriations within a d par n nt. Transfers of appropriations between departments require the approval of the Council. The legal level of budgetary control is the department level. Budgeted amounts are as originally adopted, or as amended by the Council. Budget amendments were not made in 2007. B. Deficit Fund Equity The following funds had deficit fund balances as of December 31, 2007: Fund Amount Major finds Closed Capital Projects 131395 Prairie Run 8053932 CH 19 and 50th Street 5,716 Nor-naj or funds TIF # 1 , Mold - Tech 5,411 TIF 9 115 Land of Labe Tile 3,761 City Hall 395687 5nd Street Industrial Park 18,781 New Ice Sheet 133 48 Phillip Morris Lift Station 1137 Malvr 33993 The Closed Capital Projects fund deficit will be eliminated through transfers from other funds. The Prairie Run fund deficit will be eliminated with future special assessment collections. The C AH 19 and 5 01h Street fund deficit will be funded with transfers from the Capital Outlay Reserve fund. The deficit fund balances in nonmajor funds will be eliminated through operating transfers, sewer access charges and reimbursements from Independent School District No. 885. -32- CITY OF ALBE T ILLE, MINNSOTA MOTES TO THE FINANCIAL IAL TATEM NT DECEMBER 31, 2007 Dote : DETAILED NOTES ON ALL FUNDS A. Deposits and Investments Deposits Custodial credit risk for deposits and investments is the risk that in the eVeDt of a bank failure, the ity's deposits may not be returned or the City will not be able to recover collateral securities in the possession of an outside party. In accordance with Minnesota statutes and as authorized by the Council, the City maintains deposits at those depository barks, all of which are members of the Federal Reserve System. Minnesota statutes require that all City deposits be protected by insurance, surety brad, or collateral. The market value of collateral pledged must equal 110 percent of the deposits not covered by insurance or bonds 140 per em in the case of mortgage rotes pledged). Authorized collateral includes the legal investments described below, as well as certain first mortgage notes, and certain other State or local govcrrunent obligations. Minnesota statutes require that securities pledged as collateral be held in safekeeping by the City or in a financial institution other than that furnishing the collateral. At year end, the ity's carrying amount of deposits was $5,789,080 and the batik balance was $6,591,883. Of the bank balance, 233, 111 was covered by federal depository insurance and $6,331,764 was covered by collateral held by the ity's agent in the ity's name. The r-ernaining balance of $27,008 was uncollat Tali ed. Investments s of December 3 1, 20 073 the City had the following investments that are insure l or re ist r d, or securities held by the City or its agent, in the ity's name: Maturities Fair Less than One to Two t Investment Type Value one year - two }mars _. five years Minnesota Municipal Money Market 19604 158,604 S- Brokered Money Market 93947 93347 - - US Government Agency Securities 964,031 3993020 264,918 300,093 US Treasury Obligations 1)062,878 1, 62, 7 - - Municipal Bonds 6103400 1353029 3735816 1015555 Brokered Certificates of Deposit 3592 , 2 35 623297 2835102 805129 Total 6,814,988 921,6 41 777 Maturity Less than one year One to two years Two to five years Maximum 79% 14% 7% - 3- CITY OF ALBERTVILL , MIN NE OTA. NOTES TO THE FfNANCIAL STATEMENTS DECEMBER 3 1, 2007 Note . DETAILED NOTES ON ALL FUNDS - CONTINUED U.S. Government Securities Rating 1 Federal Home Loan Bank AAA Municipal Bonds Rating 1 Coon Rapids, MN AAA St. Cloud, MN AA3 Iowa City, IA AAA Ramsey, MN limed Community College, 1A. AA3 Cook County School District, IL AAA. 1 Ratings provided by Moody's Investor Services. Cash and Investments Summary A. reconciliation of cash and investments as shovni on the Statement of Net Assets for the City follows: Carrying amount of deposits $ 5,789,080 Investments65814)988 Cash on hand 249 Total $ 12, 4,317 Cash and investments Statement of Net Assets 12,441,731 Restricted Cash 77,20 Statement of Fiduciary Net Assets , Total $ 1214, 31 .- nt rest rate risk. In accordance with its investment policy, the City will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flog, the City will not directly invest in securities maturing more than five years from the date of purchase. Reserve funds and other ffinds with longer -term investment horizons may be invested in securities exceeding five years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of funds. Extended maturities may be utilized to tale advantage of higher }Melds; however, no more than thirty 0 percent of the total investments should extend beyond five years and in no circumstance should any extend beyond ten 1 years Concentration of credit risk. In accordance with its hivestment policy, the investments ents will be diversified by: a, Limiting investment to avoid over concentration in securities from a specific issuer or business sector (excluding U.S. Treasury securities). 1 . Investing in s uritles with varying maturities. e. Investing a portion of the portfolio in readily available funds to ensure that appropriate liquidity is maintained in order to meet ongoing obligations. f CITY OF AL ERT ILLE, MATES TA MOTES TO THE FfNANCI L STATEMENT D CEMBER 31, 2007 Mote : DETAILED NOTES OIL ALL FUNDS - CONTINUED B. Due From Other Governments/Deferred Revenue A summary of all amounts due fr-om other governments as of December 31, 2007 is as follows: Fund - Count Federal Total Goverruental activities General 3,06 - 564 Debt Service 3373 - 3373 Prairie Run 16,969 163969 I onmajor 26,932 52707 7 5545819 Total govenimental activities 85,703 , 527,887 613 59 Business -type activities Sewer 'Later Storm water Total business -type activities 1 X4 13904 15145 - 13145 1,971 - 13971 51020 S 5,020 Governmental hinds report deferred revenue in coimection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet tamed. At the end of the current fiscal year, the various components of deferred revenue and unearned revenue reported in thetn crovemmental funds were as follows Fund General ---- Deli quent taxes Deferred special assessments Other Debt Service Delinquent taxes Deferred special assessments Sewer Access Deferred special assessments Water Access Deferred special assessments Prairie Run Delinquent special assessments Deferred special assessments Tomnaj or Other Delinquent special assessments Deferred special assessments Total Unavailable Unearned Total S 1183764 - 1185764 50,151 - 5,151 - 1,320 1332 22,175 - 22,175 362,336 - 2,623336 205,530 - 23530 305490 - 303490 360,77 - 360,577 4155524 - 415,524 15.5435 - 15,435 71,27 - 7137 3 y5 3 - 30,503 3,949,312 S 13320 S 3590,632 -35- CITY OF ALBE T ILLE, II INNESOTA MOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 27 Note 3: DETAILED NOTES N ALL FUNDS - CONTINUED C. Capital Assets Capital asset activity for the year ended December 31, 207 was as follows: Governmental actjvitis Capital assets not being depreciated Land Construction in progress Taal capital assets not being depreciated Capital assets being depreciated Buildings Infrastructure Land improvements Vehicles Machinery and equipment Total capital assets being depreciated Less accumulated depreciation for Buildings Infrastructure Land improvements Vehicles Machinery and equipment Total accumulated depreciation Total capital assets being depreciated, net oven-Lmental activities capital assets, net Restated Beginning Ending Balance Increases Decreases Balance 3,732, 69 1,027,850 $ - S 4,760,719 350,77 2,753,67 4302,674 732205100 1,2425576 3,7,917 43042,674 1139x19 256 23939 6 1,941 3,3040 20,539,747 331663018 - 23,7 5,765 518,391 660,985 - 151795376 15512324 - - 1,512, 4 3 5,4 5 33P0 - 3383425 25,49 ,75 43 41,944 3,40,94 393,59 79,37 - 472,1 (7,5617532) (84,219 - ,459751 (99,119) (693166 - 16 ,2 5 6215167 1 0,761 - 721,92 43,63_ 23,71 66,775 ,71 ,39 1,117323 - 933 ,62 16,780,360 3,424,714 2012053074 S 29,0223936 7 2 631 4,042,674 S 3231 5M -36- CITY OF ALBE TVILLE, MINNESOTA MOTES TO THE FINANCIAL L STATEMENTS DECEMBER 31, 2007 Note 3: DETAILED NOTES ON ALL FUND - CONTINUED Restated Begitming Ending Business -type activities Capital assets not being depreciated Land 19 ,2 9 - - 1905269 Construction in progress - 369X2 3695932 Total capital assets not behig depreciated 190,269 3695932 - 5605201 Capital assets 1 ehig depreciated Buildings 4,7 2, 4 - - 457023684 Infrastructure 9322 5927 - - 9)2283927 Vehicles 91,580 9135 Machinery and equipment 2185814 - - 218,814 Total capital assets being depreciated 1,4205 - - 149242,05 Less accumulated depreciation for Buildings 112371 1173567 - 23 , 5 Infrastructure 15 2 3955 196; 91 (2,020,046 Vehicles 63,996 ,124 72,12 Machinery and equipment � (108,755) 12,1 2 - 120557 _ Total accumulated depreciation 251 %424 33394 _ - 2,44353 Total capital assets being depreciated, net 12,132,5 1 33354 _ - 1137985697 Business -type activities capital assets, net 12XZ850 S 36M . S 12,358,898 Depreciation expense was charged to functions programs { of the City as follows: Governmental activities General g veniment 544 Public safety 75;800 Pudic worts 95 371 Culture and recreation 9,16 Total depreciation expense - govenunental activities 11117523- Business -type activities Sewer utility S 2993074 Water utility 295421 Storm water utility 5,39 Total depreciation expense - business -type activities S 333. 4 -37- CITY OF ALBERT ILL , MINNESOTA DOTES TO THE RNAI CIAL STATEMENTS DECB IB 31, 200 Note : DETAILED DOTES ON ALL FUNDS S - CONTINUED I. Construction Commitments The City has active construction projects as of December 31, 2007. At year end, the Cit 's commitments with the contractors are as follows: Project 004 Prairie Run City Hall Phillip Morris Lift Station CSAH 19 South 2nd Street Industrial Part Winter Park Total E. Interfund Receivables, Puyabaes and Transfers Spent Remaining Y It •r � 1349,41 81,311 3,044598 68,329 943955 46,08 1,342,799 1573201 6863307 783993 106368 723379 6)7733738 5 04,281 The composition of interfund balances as of December 31, 2007, is as follows: Receivable Fund Payable Fund Amount Sewer Access Interstate 94 5265820 Sewer Access Prairie Run 8201003 Sewer Access Closed Capital Projects 37,109 Sewer Access TIF #10 Mold -Tech ,411 Sewer Access TIF 411 Land of Lake File 35761 Sewer Access City Hall Capital Project 36,94 Sewer Access 52nd Street I dustrial Park , 38 Sewer Access New Ice Sheet 15348 Sewer Access Phillip Morris Lift Station 109,24 Sewer Access G.O. Tax Increment Bonds, 1996A 8L554 Sewer Access G.O. Improvement Bonds, 2003A 663,9 4 Total interfund balances , 1 _6 _ The Sewer Access fund borrowed the funds above the amounts shown In order for those funds to eliminate their deficit cash balances. -38- CITY OF ALE T ILL.E, MINNES TA NOTES TO THE FINANCIAL STATEMENTS DECEM E 31, 2007 Mote : DETAILED NOTES ON ALL FUNDS - CONTINUED The composition of interfund transfers f December 31, 2007 is as follows - Fund Transfer out General Debt Service Sewer Access Water .Access Closed Capital Projects CAI 19 and 50th Street Nonrnajor Governmental Storm water Enterprise Total transfers out Fund Transfer out General Debt Service Sewer Access Water Access Closed Capital Projects C AH 19 and 50th Street Nonmajor Govenimental Storm water Enterprise Total transfers out Transfers were Made for the following purposes: Transfer in Nommaj r Debt Govemmental ,*--A- - 15 ,0 0 8473475 - 1,35 115,E - 277,270 16,22 - - 1893000 - - 266,94 294 - - 13,914 R 53366 - - 23786 133,208 $ 509,105 $ 1,491,737_ Transfer in Storm Sewer water Enterprise -- Enterprise ,4 5,416 4,635 997,475 17,523 553,372 274,41 66,694 4 191,415 �. ��," 3451290 4,635 $ 2,483,975 Debt Service Payments The Sewer Access fund transferred $259,74 to the Sewer fund. The General fund transferred $150,000 to the City lull debt service fund. The Sewer Access fund transferred S37,975 to the 2003 G.O. Improvement fund. Close Completed Capital Project Funds • The Closed Capital Projects fund transferTed 22 to the Wright County Shop Property fund, • The Closed Capital Projects fund transferred $56,576 to the 50'h Street Bike Trail fund, • The Closed Capital Projects fund transferred $55,567 to the County Road 37 Traffic Eight fund. • The Closed Capital Projects fund transferred $154,269 to the CSAH 19 Widening fund. Close Completed Debt Service Funds • The Closed Debt Service fund transferred $1,649 to the 193C Refunding Bond fund. • The 1993 G.O. Improvement fund transferTed $80,186 to the Closed Debt Service fund. -3 - CITY OF ALBERTVILLE, MINNESOTA NOTES TO THE FINANCIAL STATEMENTS DECEMBER31, 2007 Note : DETAILED NOTES ON ALL FUNDS -- CONTINUED Provide Cash for funds with Deficit Pond Balances 0 The Capital Outlay Deserve fund transferred $1,067 to the Interstate 94 fund. • The General fund transferred $264,492 to the Interstate 94 fund to fund the deficit cash balance. To Declass Previously Collected Special Assessments The 1 G.O. Improvement fund transferred 115,6 to the SA 1 and 57 ' Street Intersection fund. • The 70t` Street fund transferred $52,798 to the Macl er fund. To Correct Capital • The 52"d Street Industrial Park fund transferred $4,635 to the Storm Water fund. • The CSAH 19 and 50'hStreet fund transferred 294 to the General fund. • The 52"d Street Industrial Park fund transferred $4,4 to the General fund. • The CSAH 19 and 57ffi Street fund transferred $2,304 to the General kind. • The Lachman Avenue fund transferred $46,527 to the General fund. Other • The Sewer Access fund transferred $239,295 to the City Hall debt service fund a d $16,228 to the City Hall capital project fund for SAC fees collected. • The Water Access fund transferred $189,000 to the City Fall capital project fund for WAC fees collected. • The Water Access fund transferred $85,416 to the Sever fund to pay for radio read water meters. • The General fund transferred $129,854 to the Capital Outlay Deserve fund for future capital needs of the economic development authority. • The General fund transferred $453,129 to the Capital Outlay Deserve fund for budgeted capital expenditures that were not used during 2007. • The Storm Water enterprise fund transferred $2,7 6 to the Flood Mitigation projcct in the process of e nverting the fund into the Storm Water fund. -40- CITY OF ALBERTi ILLE, MINNES TA NOTES TO THE FINANCIAL STATEMENTS DECEIBER 31, 2007 Note : DETAILED NOTES ON ALL FUNDS - CONTINUED F. Long-term Debt Generalli tiBonds. The City issues general obligation bond to provide funds for the acquisition and construction ofmajor capital facilities. General obligation tion bonds have been issued for troth governmental activities and business -type activities. These bonds are reported in the proprietary funds if they are expected t be repaid from proprietary fund revenues. General obligation bonds are direct obligations f the City and pledge the full faith and credit of the City. General Obligation Tax Increment Bond The following bond was issued to finance improvements to the intersection of CSAH 19 and CSAH 37. Balance Authorized Interest Issue Maturity at Doription and Issued Rate Date Date Year End . , Tax Increment Bonds, Series 199 A 4005000 4.25 - 5A0 % 11 22 96 02/01/08 30,000 Annual debt service requirements to maturity for crenerai obligation tax increment bonds are as follows: Year Ending Govemmental Activities December 1, Principal Interest Total 20 3%.000. 810$ 3028 1 - General Obligation Special Assessment Boards The following bonds were issued to finance various miprovernent projects in the City. Balance Authorized Interest Issue Maturity at Description and Issued Fate Jute Date Year End G.O. Improvement Bonds, Series 1999A $ 1,76 , 4.1 - 5.2 % 0 29/99 21 1 15 360X0 G.O. Improvement Bonds, Series 2003 32235500 2.00 - 4.15 15/ 3 2 1 19 1,9 , . , Improvement Bonds, Series 2007A 4, 3 , 3. - 4.1 0 116/ 7 2/ 1/23 4,0359000 Total G.O. Special Assessment Bonds 33153_ -41- CITY OF A.LB I T ILLE,, MINNESOTA NOTES TO THE FTNAN IA L STATEMENTS DECEMBER1, 2007 Dote : DETAILED NOTES ON ALL FUNDS - CONTINUED Annual debt service requirements t0 maturity for general Obligation special assessment bonds are as follows - Year Ending Cov rxun nta1 Activities December 31, Principal Interest Total 2008 103000 205,658 715,658 2009 520,000 189,58 709,458 2010 1752000 1775935 3525935 2011 1803000 1713064 3513064 12 27500 161,968 436368 013 - 2017 1,8553000 587579 2,4423759 01 - 2022 1,70,000 218,841 159585841 2023 26000 53330 253330 Total 51515,000 1571 013 7,2 3 33 013 Year Ending - Business -type Activities _ December 31, principal Interest Total 200 - 3505 S 33035 2009 - 32,035 325035 010 105000 313848 413848 2011 109000 315473 415473 2012 35,000 30,585 65,585 2013 - 2017 2955000 120,725 415,725 2018 - 022 3655000 559325 4205325 202 85,000 1,743 86,743 Total 80050 0 _ 3359769 _ 1;1355769 General Obligation Revenue Bonds The following bonds were issued t0 finance capital improvements in the enterprise funds. They will be repaid from net revenues of the enterprise funds. Balance Authorized Interest Issue Maturity at Description and Issued Rate Date Date Year End Public Facility Authority, G.O. Sewer Revenue Notes, Series 1993 15454,514 3. % 10/19/93 /20/14 619535 C.D. Sewer Revenue Bands, Series 2000A 255502000 4.50 - 5.25 11120 0 0 /01/16 1,000p0 C,. Seer Revenue Bonds, Series 2005 4005000 3.15 - 4.25 1 /22 05 1 / 1/25 35715,000 Total C.O. revenue Bonds $ 5,334,358 -42- CITY OF ALBERTVILLE, MI NES TA NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Note : DETAILED NOTES ON ALL FUNDS - CONTINUED Annual debt service requirements to maturity for general obligation revenue bonds are as follows: Year Ending Business -type Activities December 31, Principal Interest TOtal 2008 4555027 S 2081809 663,836 009 28276 145630 425336 2010 3005474 184.7006 + 484,480 011 318}335 173,543 491,87 2012 331,94 163475 491,769 21 - 2017 1,6765522 589384 2,265,606 2 18 - 022 1,155300 313,940 1346,940 202 - 0 5 8105000 693170 8793170 Total 5133,41358_ 1,893,657 S 7,228,15 Revenue Bonds The following bonds were issued to fmance buildings for Public Works, City Hall and Fire Department. Balance Authorized Interest Issue Maturity at Description and Issued Rate Date Date Year End Public Facility Authority, Lease Revenue Beads, Series 1999 860,000 5.0 - 5.6 % 7/2 /99 2/01/19 S 645X0 Public Project Lease Revenue Bonds, Series 2004 25100,0 0 3.75 - 4.90 9 / 4 02/ 1/25 ,995,000 Public Project Lease Revenue Bonds, Series 2005 3,7 0,000 . - 4.7 0 12/ /05 12/ 1/25 3)445,000 Total Revenue Bonds 6.085,000 Amival debt service requirements to maturity for revenue bonds are as follows: Year Ending Govenunental Activities December 3 11 Principal Interest Total 2008 2503000 S 265539 5153399 2009 2653000 255P469 520,469 2010 270NO 24,985 514,985 2011 2805000 2 4,024 5145024 2012 290,000 222,524 51,524 201 - 2 17 1,6555000 916,878 23571 } 78 2018 - 20 2 IMOXO 5253386 233653 86 22 -2025 1323500 183325 1334,25 Total $ 6,085,000 257723990 8,857L99O -43- CITY OF ALB RTVILLE, MINNES TA NOTES TO THE FfNANCIAL STATEMENTS DECEMBER 3I, 2007 Note : DETAILED NOTES ON ALL FUNDS - CONTINUED Changes in Long-term Liabilities Long-term liability activity for the year ended December 31, 2 007 was as follows: Beginning Ending Due Within Governmental activities Bonds payable: . . Tax In remellt bonds $ 55,000 - $ 2 ,0 0 30,000 30,000 G. 0. Special Assessment bonds 2,775,000 3, 5, 0 0 495,000 5,515,000 0 510,000 Revenue bonds 6,330,000 - 245,00 6;085,000 250,000 Total bonds payable 9,1 0,000 3,235,000 (765,000) 11,630,000 790,000 Compensated absences payable 26,222 40,462 27,1 39,502 31,90 Governmental activity long -terra liabilities 9,1 6,222 312751462 _ 72 X $ 11,6 9,502 8 2 1.?908 Business -type activities Bonds payable . , Revenue bonds 5,7 1,792 - (427,435) $ 5,334,357 4551027 G. 0, Special Assessment bonds - 800,000 800,000 - Total bonds payable 5,7 1,792 800,000 (427,435)6,134,357 455,027 Compensated absences payable - 14,858 4,524 10,334 8,41 Business -type activity long-term liabilities $ 51761,792 . 14, 5 431,9 6,144,691 S 4637445 1n the event an employee of the City would retire or resign, in mood standing, a portion of the veni ntal compensated absences would mature. The portion applicable to that employee would be recorded as a liability and liquidated through the General fund. -4- CITY OF ALBERTVILLE, MI NES TA NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Note 3: DETAILED MOTES ON ALL FUNDS - CONTINUED O. Tax Increment Financing Districts The City is the administering authority for the following tax increment finance districts. Authorizing law Type of district Year established Duration of district Tax capacity Ori,ginal Current Captured - retained Authorizing law Type of district Year established Duration of district Tax capacity Tax Increment. Housincy 199 years Tax Increment District No. 1- M.S. 469 Redevelopment 199'7 15 years Tax Increment Redevelopment 1997 15 }rears 275 195 25458 325051 12322 21,92 $ 31,776 S 12007 $ 19,444 Tax Tax Increment Increment Redevelopment Redevelopment 1998 1999 15 years 15 years Original 710 $ 1, l2 Current 131080 353490 Captured - retained $ 1213 $ 33)778 The it 's tax increment districts are subject to review by the State of Mirnres to Office of the State Auditor (OSA). Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Ma a emw has indicated that they are not aware of any instances of noncompliance which would have a material effect on the financial statements. -45- CITY OF AL ERTVILLE, MfNNES TA NOTES TO THE FINANCIAL STATEMENTS DE EM ER 31, 2007 Note : DEFINED BENEFIT PENSION PLANS - STATEWIDE A. Flan Description All full-time and certain part-time employees of the City are covered by defined benefit plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA. administers the Public Employees Retirement Fund P RF , which is a cost -sharing, inultiple- mployer retirement plat, This plan i established and administered in accordance with Minnesota stat-ut s, chapters 353 and 356. PE F members belong to either the Coordinated Plan or the Basic Plan. Coordinated plan members are covered by Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan, PEA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligible members. Benefits are established by Minnesota statute, and vest after three years ofcredited service. The defined retirement benefits are based on a m ber's highest average salary for any five successive years of allowable service, age and years of credit at termination of service. Two methods are used to compute benefits for PERA's Coordinated and Basic Plan members. The retiring member receives the higher of a step -rate benefit accrual f rnnula (Method 1 or a level accrual fon-nula Method 2). Under Method 1, the annuity accrual rate for a Basic Plan inemb r is 2.2 percent of average salaly for each of the first 10 years of service and 2.7 percent for each remaining year. The annuity accrual rate for a Coordinated flan member is 1.2 percent of average salary for each of the first 10 years and 1.7 percent for each remaining year. Under Method 2, the annuity accrual rate is 2.7 percent of average salary for Basic Plan members and 1.7 percent for Coordinated Plan members for each year of service. A reduced retirement annuity is also available to eligible members seeking early retirement. Them are different types of annuities available to members upon retirement. A. single life armuity is a lifetime annuity that ceases upon the death of the retiree - - no survivor aimuity is payable. There are also various types of joint and survivor annuity options available which will be payable over joint lives. Members may also leave their contributions in the fund upon termination of public service in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available at any time to members who leave public service, but before retirement benefits begin. The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan participants. 'Vested, terminated employees who are entitled to benefits but are not receiving there yet are bound by the provisions in effect at the time they last terminated their public service. PERA issues a publicly available financial report that includes financial statements and required supplementary information for P RF and PEPFF. That report may be obtained on the Internet at i npera. rg, by writing to PERA, 6 0 Emp ire Drive, Suite 200, St. Paul, Minnesota 5510 -18 55 or by calling 651-296-746 0 or 1- 8 0 0-652- 2. B. Funding Pohey Minnesota statutes, chapter 353 sets the rates for employer and employee contributions. These statutes are established and amended by the State legislature. The City makes annual contributions to the pension plans equal to the amount required by Minnesota statutes. PERF Basic Plan members and Coordinated Plan members were required to contribute 9. 10 percent and 5.75 percent, respectively, o f their annual covered salary in 207. Contribution rates in the Coordinated Plan will increase in 2008 to 6.0 percent. The City is required t contribute the following percentages of annual covered payroll: 11.78 percent for Basic Plan PERK' members, and 6.25 percent for Coordinated Plan P RF members. Employer contribution rates for the Coordinated Plan will increase to 6.50 percent, effective January 1, 2008. The ity's contributions to the PERK` for the gears ending December 31, 2007, 2006 and 2005, were $36,882, $34,470 and S27,219, respectively. The ity's contributions were equal to the contractually required contributions for each year as set by Minnesota statute. -46- CITY OF ALBEI TVILLE, MINNESOTA NOTES TO THE FINANCIAL STATEMENTS E EM EI 1,2 0 Note : DEFINED BENEFIT PENSION PLANS - FIRE E RELIEF ASSOCIATION A. Plan Description All members of the ,Albertville Fire Department (the Department) are covered by a defined benefit plan administered by the Albertville Firemen's Relief Association (the Association), The plan is a single employer defined benefit pension plan and is established and administered in accordance with Minnesota statute, chapter 9. The Association maintains a separate Special fund to accumulate assets to fund the retirement benefits earned b the Department's membership. Funding for the Association is derived f om an insurance premium tax in accordance with the Volunteer Firefighter's Relief Association Financing Guidelines Act of 1971 (chapter 261 as amended by chapter 509 of Minnesota statutes 1980). Funds are also derived from investment income. The Association issues a publicly available financial repoil that includes financial statements and required supplementary information. The report may be obtained by writing to the Albertville Firemen's Relief Association, 5 99 Main Avenue NE, Albertville, Minnesota 5 5 3 01. B. Funding Policy The financial requirements of the Special fund are determined in accordance with section 69,772 of the Minnesota statues, which requires the payment ofpension benefits in a lump sum or optionally in annual installments. The benefits are payable after age 5 o, 20 years ofservice, and 10 years of Association membership r upon death. The it 's annual pension cost for the current year and related information for the plan is as follows: Annual Pension Cost 441P21 Contributions Made Mate Aid 44,21 Actuarial Valuation Date 12/ 1 7 Actuarial Cost Method Entry age normal Amortization Method Level percentage - open Remaining Amortization Period Normal cost 20 years Prior service cost 10 years Asset valuation method Market Actuarial Assumptions Investment rate of return % Projected salary increases N/ Inflation rate NIA Cost of living adjustments None -47- CITY OF A.LBERT ILLE, MINNESOTA NOTES TO THE FINANCIAL STATEMENTS DECEIBER 31, 2007 Note : DEFINED BENEFIT PENSION PLANS - FIRE RELIEF ASSOCIATION - CONTINUED Three Year Trend Information Annual Percentage Year Pension of'APC Net Pension Endin Cost PC Contributed Obligation 12/31/07 44X 1 100.00 % 12/31/06 49537 143.79 12/31/05 475310 11.9 - Required Supplementary Information Assets in Excess of Pension Actuarial Actuarial Actuarial Unfunded Benefit Valuation 'value of Accrued Accrued Funded Per Year Date Assets Liability Liability Rate of Service 12 31/07 % 12/31/06 $ 385,049 S 377)896 7,153 100.0 15500 12/31/05 29,9 333572 443193 90.0 1,00 Information not available at time of the audit. Nate : JOINT POWERS AGREEMENTS A. Joint Powers 'water Board of Albertville, Hanover and St. Michael In 1977, the City entered into an agreement with the City of St. Michael and the City of Hanover to construct a water system under a grant bond arrangement with the Albertville Economic Development Administration EDA . Water Revenue bonds were issued in the name of the City of Albertville and purchased by the FDA. The Joint Powers Board remits the annual bond and interest payment to the City which, in turn, remits the payment to the ED. The Joint Powers Agreement states that in the event the .point Powers Board Water find does not generate sufficient revenue to pay operating costs as well as principal and interest on bonds that the participants agree to contribute an amount sufficient to fund the deficiency. JOINT POWERS BOARD STATEMENT OF NET ASSETS DECEIIBER 31, 27 Assets Liabilities Net assets Total liabilities and net assets 28,101,490 13,31,7 1 A + rn r, r% 7 +% 28,101,490 -48- CITY OF AL E TVILLE, MINNESOTA NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2007 Note : JOINT POWERS AGREEMENTS - CONTINUED JOINT POWERS BOARD SUMMARY Y STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2007 Operating revenues 2537330 Operating expenses I ,223309 Operating income 1,08 ,09 Nonperating revenues 5045113 Change in net assets 1,58,207 Net assets, January 1 13,197,705 Net assets, December 31 14,785t912 B. St. Michael - Albertville lee Arena In 1996-97, the City entered into a Joint Powers Agreement with the City of St. Michael and the Independent School District No. 885. The agreement was for the construction and maintenance of a qualified lee arena. During 2006, the City was notified as being selected as Mighty Duels Grant recipient t help fund the cost of the ice arena. The arena was constructed with the grant reward and contributions and donations from the City of Albertville, the City of St. Michael and the Independent School District No. 885. The agreement states that each participant is to execute a Revenue enue Mote in the amount of $133,3 3, which will be paid back with funds available from the operation of the ice arena. In the event that the arena cannot generate sufficient operating revenue, each participant is required to contribute one-third ofthe projected shortfall. In addition to the Revenue Note, the City provided a short term loan in the amount of $ 3,333 from the Storm Water enterprise fund. The City was never reimbursed for the loan, and eventually cancelled the loan in the amount of $3,33 as bad debt expense. ST. MI H .EL - ALBERTVILLE ICE ARENA STATEMENT OF NET ASSETS DE EMBE 31, 2006 Assets Liabilities Net assets Total liabilities and net assets $ I M7,321 755,910 1 r% i A , I $ 1,847,321 -4- Note CITY OF ALBERTVILLE, M NN S TA. NOTES TO THE FINANCIAL STATEMENTS DECEMBER 1, 2007 JOINT POWERS AGREEMENTS - CONTINUED ST. MICHAEL - ALBERTVILLE ICE ARENA SUMMARY STATEMENT OF ACTIVITIES YEAR ENDED DECEM ER 3 1, 2006 Operating revenues 210,9 Operating expenses 25,455 Operating income (loss) 75,057 Nonoperating revenues 150673874 Change in net assets 9923817 Net assets, January 1 9,594 Net assets, December 31 15 91,411 I Note 7: OTHER INFORMATION A. Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters for which the City carries insurance. The City obtains insurance through participation in the League of Minnesota Cities Insurance Trust LIICIT, which is risk sharing pool with approximately Boo other governmental units. The City pays an annual premium to LII CIT" for its workers compensation and property and casualty insurance. The L ICIT is self sustaining through member premiums and will reinsure for claims above a prescribed dollar amount for each insurance event. Settled cl has have not exceeded the City's overage in any of the past three fiscal years. Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can he reasonably estimated. An excess coverage insurance policy covers individual claims in excess of 1,000,000. Liabilities, i any, include an amount for claims that have been incurred but not reported I1NI The City's mana9 ement i not aware of any incurred but not reported claims. B. LegaI Debt Margin In accordance with Minnesota statutes, the City may not incur or be subject to net deft in excess oftwo percent of the market value of taxable property within the City. Net debt is payable solely from ad valorem taxes and, therefore, excludes debt financed partially or entirely by special assessments, enterprise fund revenues or tax increments. The Cit es applicable debt does not exceed the limit. -50- CITY OF ALBERTVILLE, MINNES TA NOTES TO THE FINANCIAL STATEMENTS ECEM EI 1, 200 Note 7: OTHER INFORMATION - CONTINUED C. Prior Period ,Adjustments Net assets for the goverrunental and business -type activities were restated for the following reasons: Adjust beginning govenimental infrastructure and related accumulated depreciation 9103731 Adjust beginning unamortized bond discount between the governmental and business -type activities. 2326 Total gov rmental activities prig period adjustments 878,005 Adjust beginning machinery and equipment assets in the water fund S 745124 Adjust beginning unamortized bond discount between the governmental and business -type activities. 323726 Adjust beginning accounts payable in the water fund 90300 Total business -type activities prig period adjustments S 196,850 D. Conduit Debt. Obligations Conduit debt obligations are certain limited -obligation revenue bonds or similar debt instruments issued for the express purpose of providing capital financing for a specific third party. The City has issued revenue bonds t provide financial assistance to private -sector entities for projects deemed to be in the public interest. Although these bonds bear the name of the City, the City, the Mate, nor any political subdivision thereof is obligated in any manner for repayment of the bonds, Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As ofDecember 31, 2007, there were two revenue bonds issued. The aggregate principal amount payable at year end is $3,540,000. The original amount issued was ,6 ,000. E. Contingent Liabilities For the year ended December 31, 2007, the City is involved as the Defendant in two lawsuits. The lawsuits utilized the in diation process but were not able to reach resolution. No trial date has been set as of the date of the Auditor's Report. The outcome and any potential contingent liability is currently upon. -51- COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES CITY OF ALBERTVILLE ALBERTVILLE, MI NES OTA YEAR ENDED CITY OF ALBE T ILLE, MINNES TA NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET DECEMBER 31, 200 ASSETS Cash and temporary investments Receivables Special assessments Delinquent Deferred Loam Due from other goverm ents TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Contracts payable Due to other funds Deferred revenue TOTAL LIABILITIES FUND BALANCES Reserved for Long term receivable Unreserved Designated for capital expenditures Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES Special 203 Total Revolving Capital Nomnajor Loan Pro j ccts Funds 167588 2,77369 23938,52 - 71,827 71527 - 3,503 33503 I53435 - 15,435 1833273 $ 35427ffl9 $ 3,6111112 - 6253678 6253678 - 189,230 1893,23 693,096 693 }096 153435 1025330 1175765 15,435 156103334 15625.7769 - 1 5,731 105,731 1,597,012 1,597,12 167,3 1,817,505 1,85,33 183,273 $ 3,427,839 $ 3361 1,112 -52- CITY OF ALBERT ILLE, i1 INN SOTA NONIIIAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED DECE IBE 31, 2007 Special REVENUES Tax increments Intercrovemmental Charges for service Special assessments Interest on investments Miscellaneous TOTAL REVENUES EXPENDITURES Current Culture and recreation Economic development Capital outlay General government Public works Culture and recreation Economic development TOTAL EXPENDITURES EXCESS(DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Bond issuance Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE rN FUND BALANCES FUND BALANCES, JANUARY I FUND BALANCES, DECEMBER 31 203 Total Revolving Capital Noiunajor - 10905 1 %895 527,887 52707 63626 6, 26 - 1087278 1 8,278 53449 69548 743877 12,577 8273114 839,691 - 775370 77337 43510 67,491 723001 - 1733115 1733115 - 122 7521 1,200, 521 - 85005 83005 - 7923858 792,858 4,510 2y319336 23323,870 83067 1,492246 134845179 - 13491,73 7 1,491,737 135495878 135492 78 - 23850#20 2,850,200 85067 17357,954 1, 66, 21 1673838 S 158173505 159853343 -53- n n c- I p I r- ' ' t- 00 00 tiD N 00 M M 00 Q, 00 00 0 00 0o n t n 00 00 N N N N O O N 0.] FOR 6 } Ems} V-1 cC � Q � CT OA c� � Q EA E+4 Eta 69 Cl Q1 Q• G� 0] � N M M M M 59 f:3 Ef3 69 , t t n i t r n n n ❑. a. a, ati Cs Leia) I'D I b4 a o o Q o ao j U b9 EH ryg 0 00 ' ' 00 00 00 cr n 00 00 00 M M rLn I I t M CDM , , M i p p M 00 00 00 N 110 �10 N C t'`t Re Q O a O O O N CT O1 Q� oto rn kn S�} EFl Gi3 64 H W w c11 W ti W a U IR xac�� w Con Q G w H Q> E ar r W Cn Ln 0 co °' DO C � 0 w � d) cz bn o 0 w Q Q a a ¢ wZA U ;�2 Q r i r , i 00 00 r r 0000 0000 r 7r v M M M M G u cn k l a] c� F}3 (f} b9 {yg n r , .d. "n r 0� , 00 00 n r. rn o a, .� o a rn rn � U -� oo N N o r �o �a r a o w N 00 00 00 rn M 00 x n M �Mry O EF3 b4 E!3 b9 In U O a] 7T b4 N N N N (14 OO 00 Cq 4--' 00 CrJ n 00 00 00 x 0Q7 a CD a aNt O C/� OJ U � � c .� M M 00 on a0 x CV o0 00 00 N � N 64 6S U`3 � a.) an H O b9 64 ff3 Q rn 00 00 oa 0 r4 M M a1 m � � N00 tr U x a 0 W N va r� W 7 Q U W v 'fl U Q 'Ge G uncn ., cn W cn v. Q W is n � cn Q J w m C?0 UCIO � ¢ d cm Q r, td� cd•� 03 W Cd a` ) �' 0.1 Ra 0 o � v Q a� U p.' Q Q Q U Q❑ < W CITY OF ALBEIT ILLE, WXINTESOTA NONMAJOR CAPITAL PROJECTS FUNDS COMBINING BALANCE SKEET - CONTINUED DE EMBE1 31, 2007 ASSETS Cash and temporary investments Receivables Special asseslnent Delinquent Deferred Due from ogler governments TOTAL ASSETS LIABILITIES AND FUND BALANCES (DEFICITS) LIABILITIES Accounts payable Contracts payable Due to other funds Deferred revenue TOTAL LIABILITIES FUND BALANCES (DEFICITS) Reserved for long terns receivable Unreserved Designated for capital expenditures Undinated TOTAL FUND BALANCES (DEFICITS) TOTAL LIABILITIES AND FUND BALANCES (DEFICITS) 01 Phillip Morris 02 1aelver Total - 5,277 2,7703690 - 35M3 7157 - 15,251 30,503 - 1365441 3,42723 73163 4665270 625367 - - 189,230 1093524 - 693,096 - 51,164 102,330 116367 517,434 15610,334 - - 1053731 - - 1,597,012 11657 30,99 114,6 116367 305993 1317,505 - 1365441 3,427, 39 -- 00 00 .--� p1 ' ' 01 00 00 ' NT 04 00 kr) WZ krs 00 00 Q1 00 00 00 00 kn Lill kn O0 N N Q1 C1 I'D tia `O 1�0 L �r Q% 1-I f� r r , , [ , � � 1:7 lC] Ur 110 pn �n v Lr � '� = M 11 4a d U [� too� i r r r r r r r I , r , > , C1 , , Q1 01 01 ' a1 tLo N (14 (11 N r -Z:f 4, -zz� -Il kn kr) W� rn 110 d Q - C/] U r a C) C) o o Occ n n [C3 EF? b9 ,S 0O 00 C1 C% Q1 G 0 — � M -- -- .-- - V y V 1 H o a1 00 n n n a1 C% o 0 o C C c H W cpsa V y \C N o ,_, M Q1 , tip , r n O n p V-1 Qn 00 , r r V') W) 00 N I:t N r-- rn O CJ (f} ryg n 5-4 •� '� p r e r 00 r oo m 00 t M r O1 r r r N N ON N N � v � r 01 � 01 Cp ca � r� a x L — O Uc z 00 C n V; o 00 — , r n in- .ti m ON 0 -� D1 -Z 0 00 � 00 a ct C) n n I'n ? Q w ' � w CN ' a Q W ay cd - O p 01 p fe) M n 00 Ol 00 �--� 61 oo D1 n O 00 - + O O1 a cc C_rJ- �n �n +v o1 kn � a � C7 M w � Ln w CIO H W a cn U) U cn Q w ¢ H H w w co r ❑. u c� c. U ?C cn Q Q °� j f- ° a y W C7 u W GO U U c..isn. a.. U L 0 • ^' Q� � ^�' 0 C� W 1••L•f � "CS � 'Ix PQ W 4; �; F- U VD �� W U W L7 C1. U W � U W C C U ' I ' ' 1 00 ' 00 O^O ' 00 00 71- IZT � a] CA 1-9 i 00 00 i C\ i C'N [— 01� 00 00 �O v� ON M N C) — — 4a C T� n [ 01 0o tr; M rn M T = 110 m aN N N ON v C4 IZI- N N cC W 00 00 00 00 n F, U N N N U O w •� a cv Lb I Vl ' ' N ' ' (V n ' ' 00 00 V'7 V•y p ++ ON 00 00 O d -' Q• C1 00 n C% C', — 00 n i if O �O o0 00 N N N v7 w- tt � q n � I I , i e i DO 00 00 00 O kn cY Cc/] O A-� i i N i Cll N 00' �qr N O N -� -- 00 a 00 i— v] N M3 lI.7 CD tt Q "O ►y.. U) z u M b9 b4 r N ' � r I a m O , ,_ , , (all o0 v� -- Q1 00 v; Qa 00 O V) N C71 � N o0 00 N M N M ll n N ON 00 DO CV , U`] CF3 H %n k4l) in ,r, , , , , ►ry ov 00 n n H O y r+ n -- c+� N N O1 ON o0 � o C V N M Q kr ((14 m M M a~ M r-M r[rrr-J I�t w a � w Q 1-4 LD �O Ld 47 x ~ Vf V1 t� W i--i-- o W o o Cn � EA w? `° o H Hcd En ran cn �" H x W U s-. U W +; w� H C 7 C/) W ��+ s. as U W C7 Q. U W C� �? W W ❑ r - O 3 4 F" IY1 H U W r� CITY OF ALBERTVILLE, MfNINTESOTA NIIMAJR CAPITAL PROJECTS FUNDS COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICITS) - C NTINTUED FOR THE YEAR ENrDE DECEM BER 31, 2007 51 Phillip Morris 114ac1ver REVENUES Tax increment Intergovernmental Charges for services Special assessments Interest on investments Miscellaneous TOTAL REVEN ES EXPENDITURES Current Culture and recreation Economic development Capital outlay General government Public works Culture and recreation Economic development TOTAL EXPENDITURES EXCESS (DEFICfENC F REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Bond issuance Transfers out TOTAL OTHER FINANCING SOURCES (USES) NFET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS), J NTUAR I FUND BALANCES (DEFICITS), DECEIBER 31 50 Total - - 109,9 - 27,7 63626 32,479 1083278 - 69,42 32,479 8275114 77,370 67,491 - - 173,11 116567 466,270 1 ,0,21 - - , 05 - - 792,88 116, 7 466)270 23319536 (116,6 7) (4 3,7 1) (1,492,246 - 23798 134915737 - 1,49,878 - 23798 290A (11636 7) (3 0,993 133573954 (116,687) $ (3 0,993 158173505 -63- CITY OF ALBE TVILLE, MINNESOTA GENERAL AL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES FN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED DECE BE 31, 2007 (With comparative actual amounts for the year ended December 31, 2 6 2007 2006 Variance with Budgeted Amounts Final Budget - Actual Positive Actual Original Final Amounts (Negative) Amounts REVENUES Taxes General properly taxes 25009555 230 ,55 $ 1, 615916 147,642 1,62 5927 Licenses and permits Business 50,200 5,20 91519 40,990 7525 I onbusiness 423,794 423,794 192, 97 313697 416,847 Total 473,994 47339 0,10 2835287 19 ,7 7 4875132 Intergovernmental State Property tax credits - - 94,814 94,814 1015 Other 72,5 72,500 KO1 73501 97,007 County Highway aid 105000 105 14,54 4,854 7,76 Total 825500 823500 1 9,669 1 7,169 115352 Charges for services General government 5295351 5293351 495, 50 333401 570,360 Public safety 847944 84,944 84P944 - 73,65 Culture and recreation 2X0 23000 6,970 45970 1, 47 Total 616,295 616.295 5704 25431 645,272 Fines and forfeitures 200 200 3,450 3525 3,702 Interest on investments 7557500 613496 135504 180,147 Miscellaneous Other I opo 105000 60,533 50,533 7,4 1 Contributions and donations - - 1732 17,22 63296 Refunds and reimbursements - - 1 K9 6 1 K986 1655713 Total 103000 105000 178,80 1 1685801 17 ,43 TOTAL REVENUES 35267,547 3,2675547 33166,483 1 1,064 3,232,13 -64- CITY OF ALBERT ILLE, MIN ES TA E TE AL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES Ili FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED DE EMBER 3 1, 2007 (With comparative actual amounts for the year ended December 31, 2 06 2007 2006 Variance with Budgeted Amounts Final Budget - ctual Positive Actual Original Final Amounts Negative Amounts EXPENDITURES Current General government Legislative Personal services Supplies Other services and charges Total Administration Personal services Supplies Other services and charges Total City clerk Personal services Supplies Other services and charges Total Elections and voter registration Personal services Supplies Other services and charges Fatal Treasurer Personal senlices Supplies Other services and charges Total Assessing other services and charges Legal Other services and charges 20,894 201894 205866 28 15,873 13000 1100 510 40 42 175600 175600 243488 678 243829 1117427 1113427 115,970 2,750 2,750 15747 10,150 101150 47277 1245327 124,327 121,994 823127 82,127 85,595 7,300 7,300 6,483 47,750 47,750 39,611 1373177 1373177 1315689 4,543 107,411 1.003 2.26 ,333 114,406 3,468 6,960 817 6,715 5,488 113397 - - - 340 - - 59 59 - 6,000 600 40 53960 65221 5000 65000 99 5NI 6,561 85,092 85,092 875833 21741 7526 53250 5,50 5,671 421 5,384 2,20 2300 1,91 299 1373 92,542 925542 95,405 23863 85,133 35,000 35,000 313041 33959 31304 32,760 32,760 58,640 25,880 67PO44 -65 - CITY OF ALBERT ILLE, MrI FNES TA. ENERAL FU 1D SCHEDULE OF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCES - BUDGET AND ACTUAL - CONTrNUED FOR THE YEAR ENDED DE EMBER 31,2007 {With comparative actual amounts for the year ended December 31, 2006 2007 26 Variance with Budgeted Amounts Final Budget - Actual Positive Actual Original Final Amounts (Negative) Amounts EXPENDITURES - CONTINUED Current - Continued General government - continued Engineering Other services. and charges Miscellaneous Personal services Supplies Other services and charges Total Total general government Public safety Police protection Other services and charges Fire protection Personal services Supplies Other services and charges Total Protective inspection Personal services Supplies Other services and charges Total Animal control Other services and charges Total public safety 42,500 42P500 1243561 82,061 283, 95 7,322 7,322 6,32 490 859 25750 25750 580 23170 988 1303603 13003 232, 38 1027335 IM041 140,675 140:675 24 ,350 992675 1 1,888 6503475 650,475 84 ,643 199316 925,032 453,200 4533200 457,710 45510 4385000 0,577 200,577 134,03 66,547 142,77 113100 11,100 15,215 45115 10,03 3 106,515 1063515 1023411 43104 783614 3185192 318,192 2513656 665536 231,424 1915237 191, 37 159,608 315629 1535129 8,075 87075 5,143 2,932 5,399 2805579 280557 245M2 345687 2485828 47 , 91 47901 4107643 6%24 407,356 35500 3,500 2,979 521 33266 132543783 1, 54,783 151227988 131,795 130 03046 e CITY OF AL ERT' ILLE, MINK SGTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTfNUED FOR THE YEAR ENDED DE EMBER 31, 2007 With comparative actual amounts for the year ended December 31, 20 6 2007 206 Marian N-vith Budgeted Amounts Final Budget - Actual Positive Actual Original Final Amounts(Negative) Amounts EXPENDITURES - CONTINUED Current - Continued Public works Streets Personal services 1181241 1183241 137, 143 1 ,92 142,361 Supplies 2175975 2173975 1983213 193762 282,784 Other services and charges 8755 87ffi5 93,5 5,693 51367 Total 4243101 424,101 42 ,934 4333 4765772 Street lighting Other services and charges 55P0 557000 6705 12,695 13276 Sanitation Supplies - - 35195 35195 - ther services and charges 45,000 453000 44,528 472 445528 Total 4500 45,000 475723 ,723 44,52 Total public works 52401 5243101 544,35 20,251 5825576 Culture and recreation Parks Personal services 113,279 113,279 94345 1,034 75,914 Supplies 9, 0 % 00 113123 17323 7,700 Other sei-vices and charges 605910 605910 63576 , 59 65,531 Total culture and recreation 1835989 1835989 1695137 14,852 1493145 Economic Development Supplies 500 500 309 191 - Other services and charges 93200 9,2 0 24,240 15;040 322 4PI) Total economic development ,7 %700 24}549 14,849 4,322 Total current expenditures 256235048 25 23504 1710,669 (87,621) 237415121 -67- CITY OF A.L. EI TVILL , MINNESOTA GENERAL, FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES I FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2007 (With comparative actual amounts for the year ended December 31, 2006) 2007 200 Budgeted A.niount Actual Original Final Amounts Variance with Final Budget - PositivActual EXPENDITURES - CONTINUED Capital outlay General government S 390,500 3903500 S 421,132 (30,632) 1057 Public safety 91,500 913500 34598 5552 502,54 Public works 403000 40,000 6,400 333600 223895 Culture and recreation 47,500 475500 15,448 323052 2,1 Total capital outlay 5693500 56%500 477,948 913552 5 0,117 TOTAL EXPENDITURES 3,1923548 3P 1 92,548 351885617 3,931 3,301323 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 74,999 743999 223134) 97,133 % 100 OTHER FINANCING SOUK (USES) Transfers in - 1333208 133,208 120521 Sale of capital assets - - 129)854 1293854 - T ian fey out - - 997,4'75) 9973475 12, 95 TOTAL OTHER FINANCING SOURCES (USES) - - (734,413) 7343413 49 ,477 NET CHANGE IN FUND BALANCES 743999 74,999 75 ,547 831,546 5 1,577 FUND BALANCES, J NUA Y 1 1 ,5493004 11549}004 1,54 3004 - 2,1 M5 1 FUND BALANCES, D CEMBER 31 1,624, 03 11624,003 7923457 8 _1,5 1 M%004 -68- y ❑1 Q1 C1 d1 tn rit Q Q Q Q M U � 69 b9 b9 CV ' GO ' CD Q ' 00 00 kn �D 110 EY4 b9 fi9 Q Q -- Cr M — 7 01 �n Q [ - C\ "t (1) [� Ot n M W C V (,N tr) Q o M n O �O M QZ n L] O N N M N CV r i00 C* CIA cq v rn cn —— o a v w M O N - -w -- CV N to v n rn oa o0 M a � eel r. v 6�3 5F3 �3 tp •-00 v� tp N � � ,--' CAI •--' •--' kn Q o0 00 0�0 00 x on C.3 � i r rn .-Q3 64 fF} CF} 69 M c a v CN N as t+ 00 N 00 N 00 cr1 00 0 U 1�4 'D N dti N N N 0 N C- r Pa a Q Q O r!] ^ U H U W U Q W H W cn co bf)LA Q w w o r_i -o � A Cr � D W W a� 4-1 M M F a� v o °� U _ v Q �l � v -� E� F- v o A� �' m Wv v v v a) y Q n r CITY OF ALBE TVILLE, MINNES TA DEBT SERVICE FUND COMBIl'JUNG BALANCE STET - CONTWUED DI1BR 31, 2007 0 361 362 SAID 19 Lachman Industrial 2007 2007 207 G.. G.G. G.O. Improvement Improvement Improvement Totals ASSETS Cash and temporary investments $ 1793404 3,6 3 $ 65871 1,420, 08 Restricted east - - - 775206 Receivables Delinquent takes 22,17 Special assessments Delinquent - - - 326 Deferred 659,467 373,629 131163217 ,628,010 Due from other governments ents - - - 39738 Land held for resale - - - 2573 3714 TOTAL ASSETS 8383871 377}282 1,1235088 65887,777 LIABILITIES AND FUND BALANCES (DEFICITS) LIABILITIES Due to other funds - $ - $ 7494 Deferred revenue 6595467 373,629 131163217 2,6 0, 11 TOTAL LIABILITIES 6599467 3733629 1,116, 17 353955999 FUND BALANCES (DEFICITS) Reserved for Land held for resale - - - 2,73 x71 Unreserved 179,404 3,653 65871 7565064 TOTAL FUND BALANCES (DEFICITS) 17%404 3fi53 6,871 3,491577 TOTAL LIABILITIES AND F[JNTD BALANCES (DEFICITS) $ 838,871 $ 377,282 1,123,088 65 75777 -71- r i r i Q N N LV �! ] , i , M , M _ d kn Ci1 C1 Q M cr M N N C3100 C1 cd M � a v E vz tD o�o % a r r p r r Q 00 ao v Q m M Q a1 IT a1 Tt ,Zt C31 o vi oC? [+ i tD 1D ov 00 n as -� u a > rW N � � bf3 CIS y--M Q r �1 Q •--i .� �- rr r , r1 M �D o rn Q c1 a, a1 �"- kn ¢ L? C31 01 kn 4 r- `D a cV cq vz [� N N [Y1 Cf) 00 kn C� M a O N v� U M �` b4 EF3 0co 00 r- Q1 N n tt �D Q v v1 w 00 n N kn O [� N CD V/� [- 11C 10 ON 110 10 kn en C', 01 r r N Q Y7 Ln d r , i r , Q V7 10 cV Q oc 00 110 tD CD qy d0 •-� o Q Q Q CD Q � M let � " = - 40 C) 00 00 N [V C) 00 oil) C7*, a] 0 tib ch M n Q 00 M a > ., -- v b9 Frg N CIA n O1 i �7 a C- r- O O C+ r ¢ Q krn kr N U.-• N N N `-• 00 CN M p1 (] x F" t s 1-1 M U�1 ¢ ON Q Cl CV a N Q C-let o0 ova 0o ono n kn �- kn n A � rn C7 0 E o 00 00 00 OW w cr, rq N p v cn -r-S W Cza W w A a1 r r o V-� � C1 r r ON, 1 rn r rn oo T M rn a v� n .� N QN N N oQo 00 ono O W c 0 LI) U U L'S m U oV. W CIO � � v3 rn w U 1-1 .-: H U H u �¢ w U tA in 0. cd °� H o � v ; � h U w � Q W z U .� Q a s � a H O w z z Q. cn o3-4 C)a o � H� w H U W Q p CITY OF ALERTVILLE, MINNESTA DEBT SERVICE FUND COMBINING SCHEDULES F REVEWUES, EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICITS) - CONTINUED FOR TnE YEAR ENDED DECEMfER 31, 2007 360 361 362 CSAH 19 Lachman Industrial 2007 2007 2007 O.O. G.O. G.O. Improvement Improvement Iinprovement Totals REVENUES Property taxes - - - $ 350s677 Special assessments 168,446 - 5 0, 01 Miscellaneous - - - 50,000 Interest earnings 23935 978 15840 45,013 TOTAL REVENUES 171,31 978 1540 795,70 EXPENDITURES Debt Service Principal - - - 7655000 Interest and other 16304 53349 1 U67 4015882 TOTAL EXPENDITURES 16M8 55349 1067 131665882 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 1555333 4,371 3227 371 J 4 OTHER FINANCE\I SOURCES (USES) Transfers in - - - 509,105 Bond issuance 365761 125165 22,957 7133 Bond discount 1 ,6 0 47141 7, 59 243690 Transfers out - - - 197,523 TOTAL OTHER FINANCING SOURCES (USES) 249071 85024 15509 3587775 NET CHANGE IN FUND BALANCE 179,404 3,653 6371 127399 FUND BALANCE (DEFICITS), JA.NUAR 1 - - - 3,504,177 FUND BALANCE (DEFICITS), DECEMI ER 31 S 1799404 35653 $ 67871 33491,77 -7 - CITY OF ALBERTVILLE, MINNES TA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUNDS DECEMBE 31, 20 Albertville Friendly City Days ASSETS Cash and temporary investments LIABILITIES Accounts payable Landscaping Escrows ASSETS Cash and temporary investments LIABILITIES Accounts payable TOTALAGENCYFUNDS ASSETS Cash and temporary investments LIABILITIES Accounts payable Balance Balance January I Additions Deductions December 31 1 0,191 1, 1 145762 10,191 1 U1 , o $ 143762 763996 S 745859 132 '7 703618 63996 74,9 I,23 70,618 $ 873187 S 84x930 63785)380 87187 84,930S 6,37 ,30 -75- CITY OF AL ERT ILLE, MINNESOTA, SUMMARY FINANCIAL REPORT REVENUES AND EXPENDITURES FOR GENERAL OPERATIONS GOVERNMENTAL FUNDS YEARS ENDED DECEMBER 31, 2007 AND 2006 Percent Total Increase 207 2006 (Decrease) REVENUES Taxes 233225488 2,055,430 12.99 % Special assessments 691: 33 1,191, 6 41.95 Licenses and permits 2833287 4875132 41. 5 Inter evemmental 7175556 1673769 327.7 Charges for services 2,1503l 60 13416,23 51.83 FMnes and forfeitures 33450 3,72 (6.81) Interest on investments 399,565 3675427 8.75 Miscellaneous 24 , 29 733x236 67.14 TOTAL REVENUES 6,0936 65422,762 6.02 Per Capita 13162.7 1,143. 6 EXPENDITURES Current General govemment S 849fi43 9253032 .15 % Public safety 13 122A8 13,,046 3.9 Public works 5635455 5823576 3.2 Culture and recreation 2463507 217390 13.12 Economic development 965550 595069 63.45 Capital outlay General government 5941247 3A463014 2.76 Public safety 3459 502,545 93.0 Public works 3,295fi20 13295,040 154.4 Culture and recreation 23,453 1505956 4.46 Economic development 7923858 - 100.00 Debt service Principal 76530 72500 ..52 Interest and other charges 40IP882 3925992 2.26 TOTAL EXPENDITURES 837875171 9,377,17 (6.29) Per Capita 1,5.4 1,67.02 Total Long-tenii Indebtedness 11363 ,000 9 160000 26.97 % Per Capita 1,9 6.00 13631.34 General Fund Balance - December 31 793457 1,5493004 4.4 % Per Capita 135.32 275.7 The purpose of this report is to provide a su ni ry of financial information concerning the City of Albertville to interested citizens. The complete financial statements may be examined at City lull, 5959 Main Avenue, Albertville, NM 55301. Questions about this report should he directed to Tina L ime , Finance Director at 763 497-33 84. -76- CITY OF ALBERTVILLE Wright County, Minnesota Reports on Compliance with Govern re A udifing Stan d rds, OMB Circular A-13.3 and Legal Compliance For the Fiscal Year Ended December 31, 2007 CITY OF ALBERTVILLE WrightCounty, Minnesota TABLE OF CONTENTS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ..................................... 1 NOTE TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ........ 2 REPORT I T N INTERNAL CONTROL OVER FINANCIAL REPORTING TING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GO VERNMENTA UDITING STANDARDS .......................... REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR - .3 ....................... SCHEDULE OF FINDINGS AND QUESTIONED COSTS IN ACCORDANCE WITH OMB CIRCULAR A-13.......................................................... REPORT ON LEGAL COMPLIANCE.......iI I SCHEDULE OF FINDINGS OIL LEGAL COMPLIANCE AND INTERNAL CONTROL ..................... ... ........ a ... F i s t .. + .................... # ......... a .. a.. ......... ■ 12 r7l CITY OF ALBERTVILLE Wright County, Minnesota SCHEDULE OF EXPENDITURES of FEDERAL AWARDS December 31, 2007 Federal CFDA. Federal Funding Source Dumber Through Minnesota Department o Transportation: SDT Grant Marne 20.205 Highway Planning and Construction 2007 Expenditures 5272887 r CITY OF ALBERTVILLE Wright County, Mfianesota NOTE To THE SCHEDULE XP I IT R S OF FEDERAL AWARDS December 31, 2007 BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Agars includes the federal grant activity of the City of Albertville, Minnesota, and is presented on the modified accrual basis of accounting. The information in this Schedule is presented in accordance with requirements f OM B Circular A-1 , Audits of States, Focal Governm ents and Nonprofit organizations. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 2 F- Expert i e. When you need it." REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS April 7, 20 Honorable Mayor and Members of the City Council City of Albertville Albertville, Minnesota We have audited the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Albertville, l irniesota, as of and for the year ended December 31, 2007, and have issued our report thereon dated April 7, 2008. we conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Goverm e n t A uditingStandards, issued by the Comptroller General of the United States. INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit, we considered the City's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses. However, s discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to be significant deficiencies, control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course or performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process or report financial data reliably in accordance with U.S. generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the City's financial statements that is more than inconsequential will not be detected by the City's internal control. we consider the described in the accompanying Schedule of Findings and Questioned Costs in accordance with OMB Circular -13,3 as Audit Findings - 2 and 06-03 to be significant deficiencies in internal control over financial reporting. material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not he prevented or detected by the City's internal control. Our consideration of the internal control over financial reporting for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. How ver, we consider the deficiency described in the accompanying Schedule of Findings and Questioned Costs in accordance with OMB Circular r - 13.3 as Audit Finding o -02 to be a material weakness in internal control over financial reporting. COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the City's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of lags, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement ent 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 A uditing Standards. We also noted certain additional matters that we reported to management of the City in a separate letter dated April 7, 2008, �Thi p re ort is intended solely for the information and use of the City Council, i anagement and state and federal awarding and oversight agencies and is not intended to be and should not he used by anyone other than those specified parties. )1e, VA�� ,Ad. KERN, D wENTER, MERE, LTD. mnuieapolis, Minnesota 4 Expert advice. When you need it."' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR -13 April 7, 2008 Honorable Mayor and Members of the City Council City of Albertville Albertville, Minnesota COMPLIANCE We have audited the compliance of the City of Albertville, Minnesota, with the types of compliance requirements described in the U.S. Office of Management and Budget OMB Circular -13.3 Compliance Supplement that are applicable to its major federal program for the year ended December 3 1, 20 07. The City's inajor federal programs are identified in the Summary Auditors' Results section of the accompanying Schedule of Findings and Questioned Costs i Accordance with OMB Circular -733. Compliance with the requirements of lavers, regulations, contracts and grants applicable to the major federal program is the responsibility of the City' management. Our responsibility is to express an opinion on the City's compliance based on our audit. We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Slondards, issued by the Comptroller Genera I o f the Unit d States and OMB Cire illar1-133, l u i s of States*, Local Governments and Nonprofit Organizations. Those e Standards and OMB Circida -133 re qu i re that we plan and perform the audit to obtain re sonable assurance about nether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect. on -a major federal program occurred. An audit includes examining., on a test basis, evidence about the City's compliai�cc with those requirementand performing Stich other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the City's compliance with those requirements. In our opinion, the City of Albertville, Minnesota, compiled, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended December 3 1, 2007. F-1 Y 'V INTERNAL CONTROL OVER COMPLIANCE The management of the City is responsible for establishing and maintaining effective internal control over compliance with the requirements oflavers, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the City's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose ofexpressing are opinion on the effectiveness ofinternal control over compliance. Accordingly, we do not express are opinion o the effectiveness of'the City's internal control over compliance. A control deficiency in the City's internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or a combination of control deficiencies,, that adversely affects the City's ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement ent of a federal program that is more than inconsequential will not be prevented or detected by the City's internal control. material weakness is a significant deficiency, or combinations of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the City's internal control. Our consideration ofinternal control over compliance was for the limited l purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses as defined above. We slid not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. SCHEDULE of EXPENDITURES of FEDERAL AWARDS We have audited the financial statements of the governmental activities, business -type activities, each major fund and the aggregate remaining fund information of the City of Albertville, Minnesota,, sota, as of and for the year ended December mber 1, 2007, and have issued our report thereon dated April 7, 2008. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying Schedule of Expenditures o f Fe ler l .Awards 1s presented fog- purpo s es o f additional analysis as required by OMB Circular - 13 3 and is not a required part of the basic financial statements. Such information has been sbeted to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. The City's response to the findings identified in our audit is described in the accompanying Schedule of Findings and Questioned Costs in Accordance with OMB Ci l t• -13 . We did not audit the City's response and, accordingly, we express no opinion on it. 6 KD'V This report is intended solely for the information and use of management, the City Council, federal awarding agencies and pass -through entities and is not intended to be and should not be used by anyone other than these specified parties. KERN,, )t , viit, / (//�V" 561 - DEWENTER, VIERS, LTD. Minneapolis, Minnesota 71 CITY of ALBERTVILLE Wright County, Minnesota SCHEDULE of FINDINGS GS AND QUESTIONED COSTS IN ACCORDANCE C WITH OMB CIRCULAR A-33 SECTION I -- SUMMARY of AUDITORS' RESULTS Financial Statements Type of auditors' report issued: Unqualified Internal control over financial reporting: • Material weal ness es identified Yes, Audit Finding 06-02 0 Significant defiienyies identified that is not considered to be a material ealnesses` Yes, Audit Finding 06- Noncompliance material to financial statements noted? N Federal Awards Type of auditors' report issued on compliance for major programs: Unqualified Internal control over major programs: 0 Material weakness(es) identified? No Significant deficienyies identified that is not considered to be a material a.lnses No Any audit findings disclosed required to be reported in accordance with section 5 1 oa of OMB Circular A-13 No Identification of Major Programs CFDA No.: 20.205 Flame of Federal Program or Cluster: Highway Planning and Construction Dollar Threshold used to Distinguish between Type A and Type B programs: oo,000 Au itee qualified as tow risk auditee No E CITY of ALBERTVILLE WrightCounty, Minnesota SCHEDULE of FINDINGS AND QUESTIONED COSTS IN ACCORDANCE WITH OMB CIRCULAR - 33 December 31, 2007 SECTION II — FINANCIAL STATEMENT FINDINGS Audit Finding06-02 Criteria or Specific e ui eme : Internal control that supports the City's ability to initiate, record, process and report capital asset data consistent with the assertions of management in the financial statements requires. Condition: Prior period adjustments were required to restate capital asset balances Questioned Costs: None Context: This finding impacts the internal control for capital asset recording and tracking functions. }fe c . - The lack of control over record keeping related to capital assets could adversely affect the Cit 's ability to initiate, record, process and report capital asset data consistent with the assertions of management in the financial statements. Cause: There are a limited number of office employees. Recommendation: Continue to review the capital asset recording and tracking system, including changes that may occur. jilloa nie 's Response: The City of Albertville in colijun tion with our auditors miscoded and overlooked capitalizing these items and was required to do a prior period adjustment to record these items correctly. The City of Albertville in conjunction with two auditing firins now believe that controls are in place to properly present completed projects and present there appropriately on the financial statements in the future. 9 FT CITY OF ALBERTVILLE WrightCounty, Minnesota SCHEDULE FINDINGS AND QUESTIONED COSTS IN ACCORDANCE WITH OMB CIRCULAR -. December 31, 2007 SECTION 11— FINANCIAL STATEMENT FINDINGS Audit Finding -3 Criteria or Specific Requirement: Internal control that supports the City's ability to initiate, record, process and report data consistent with the assertions of management nt in the financial statements requires. Condition: The City does not have adequate segregation of accounting duties. Questioned Costs: None Context ' - This fining impacts the internal control for all significant cant accounting functions. .: The lack of adequate segregation of accounting duties could adversely affect the City"s ability to initiate, record, process and report financial data consistent with the assertions of management in the financial statements. Cause: There are a limited number of office employees. ecirnnarn Continue to review the accounting system, including changes that may occur. Implement segregation whenever practical. Management's Response: The City of Albertville continues to review the segregation of duties on a periodic basis and worts on improving them where possible with the limited staffing. SECTION I I III — FEDERAL AWARD INI IN GS AND QUESTIONED COSTS None VS�4�DV Expert advice. When yore need it.' REPORT ON LEGAL COMPLIANCE April 7, 200 Honorable Mayor and Members of the City Council City of Albertville Albertville, Minnesota We have audited the financial statements of the govern -mental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Albertville, Minnesota, for the year ended December 31, 2007, which collectively comprise the City's basic financial statements and have issued our report thereon dated April 7, 2008. We conducted our audit in accordance with U.S. generally accepted auditing standards and the provisions of the Minnesota Legal Compliance Audit Guidefor Local Government, promulgated by the State Auditor pursuant to Minnesota Statute Sec. 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 A udit Gui e for .Local G ver rr re rt covers seven m ain categories of compliance to be tested: contracting and bidding, deposits and investments, ents, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions and tax increment financing. our study included all of the listed categories. The results of our tests indicate that for the items tested, the City of Albertville complied with the material terms and conditions of applicable legal provisions, except as listed on the Schedule of Findings on Legal Compliance and Internal Control. This report is intended solely for the information and use of the City Council, management and the office of the Mate Auditor, and is not intended to be and should not be used by anyone other than those specified parties. -�N, )ah/"-6,1 ,�(_/� f C&J - KERN, DEvEN ER, VIERE, LTD. Minneapolis, Minnesota CITY OF ALBERTVILLE WrightCounty, Minnesota SCHEDULE OF II INGS ON LEGAL COMPLIANCE PLIANCE AND INTERNAL CONTROL December 31, 200 CURRENT YEAR LEGAL COMPLIANCE FINDING: Audit Finding -1— Out of State Travel Polley The City does not have a policy regarding travel outside of Minnesota. Minnesota Statutes 471.661 states all cities must have an approved policy that controls travel outside the state of Minnesota which specifies when out of state travel is appropriate, the expense limits of out ofstate travel and procedures for approval of the travel. We recommend the City comply with state statutes and develop a written policy for out of state travel, which is approved by the City Council. The policy should specify when n out of state travel is appropriate, expense limits for out ofstate travel and procedures for approval of out of state travel. Managements Response: The City of Albertville ill is currently working on developing a written policy for out of state travel. Audit Finding ' - — Obtain Sufficient Collateral on Deposits Minnesota Statutes I I 8A.03 provides all deposits with financial institutions must be collateralized in an amount equal to 11 % ofdeposits in excess of Federal Deposit Insurance Corporation (FDIC) insurance. If irrevocable standby letters ofcredit from federal home loan barks are used, the collateral amount must be equal to the amount of the excess deposit plus interest at the close of the banking day. Deposits sits at Premier Bank were and re llaterali ed by 27,008 at December 31, 2007. We recommend the City monitor the collateral held at all banks during the year to ensure the City's deposits are adequately secured and in compliance with statutes. Managements Response: The City ofAlbertville maintains adequate collateral at all tunes. This instance was that the city offices were closed on December 1st and an investment was called early with no warning. Tile money was put into our account on 1 7 I and the batik did not have enough tilile to get collateral and it just happened to be the last day of the year. 12 7 CITY OF ALI LI TYILL Wright County, Minnesota SCHEDULE OF FINDINGS ON LEGAL COMPLIANCE AND INTERNAL CONTROL December 31, 2007 PRIOR YEAR LEGAL COMPLIANCE FINDING: During our previous audit, we rioted there was are expenditure to purchase employee gift certificates. Expenditures by a city should meet a public purpose test. The Minnesota Attorney General's Office has the opinion that pa ments for employee appreciation do not qualify as public purpose expenditure. In 2007, the City refrained from paying for these items, e Commun'cation 1 Mayor and Counci I Al�l bertVI C h i SrnaH Town Wr'P13. Big CjW Llfw. April 1, 2008 SUBJECT: TILIT EPA T E-NT REPORT RECOMMENDATION: No recommendation is being made and this space on the agenda is reserved for the City Council to ask questions related to Water and Wastewater Operations. BACKGROUND,: Space is reserved on the Council agenda to accoi-ru-nodate the Mayor and Council to review and ask questions about the Utilltv Department. WATER 0 Repaired curb stop at 5564 Main ANT111leNI. This needed to be done so the water C0111d be shut off. 5564 Rain Avenue NE as it is vacant at this time. There are no water leaks to report at this time. WASTEWATER Update on the main lift station. We were able to take 1t out of service and inspect it. We found out that the four bolts that held the base elboxv to the door are broken off . The pump has moved about eight inches from its ori. final inount. I am working with Electric Pump to cone up with a remedy+ . Starter contact failed on Albert villas lift station. f had it replaced. A11ox i II'lixer number . seal failed. +' replaced it xv'th a spare and had 1t rebu' lt. Anoxic 1 and 2 have been in service since 2000 and run continuously. Staff replaced. a broken valve at the Wastewater Treatment tment Plant. John Middendorf, Utility Supervisor POLICY CONSIDERATIONS: The Mayor and Council review the Utilities I epartnitnt reports and operations. FINANCIAL CONSIDERATIONS - There are no financial considerations at this time. LEGAL CONSIDERATIONS: The Mayor and Council have the authority to review and direct staff to take action regarding all Utilities Department rtment matters. Respectfully submitted, 0 � r Larry R. use On City Administrator Dep rtinent l e p n ible Person: Utilities Department/John Middendorf ndor Utilities Superint ndejit Attachments: none :Tub] ic ] aka\ ity Counci[Council Packet in ormatlon 20 \L04- 1-0 �04 212008 8-c-1 Utilities Report -doe Meeting Datt April 21, 24 08 - 21 a a erlbtVill e I Mawr' an Council Communication Smiol lown u,Q. e Q tV vim,' April 1.5, 2008 SUBJECT: 0 FINANcF I PA T E NT - PAYMENT OF BILLS RECOMMENDATION: It is respectfully requested that the Mayor and Council consider the following motion: Alotion authorizing the April 21, 2008 payment of the claims that include check numbers 025543 to 025586 as presented except the bills specifically pulled, which are passed by separate motion. BACKGROUND: The City process's clanns on a semi-i .onth y basis. The bills are approved through their respective departments and administration and passed onto the City Council for approval. KEY ISSUES: Cheek # 025525 Document Destruction Services — Amended in -yore from January where they only charged $2.00 and should have been $30.00. This invoice is for the difference of $28.00 Cheek 9 025559 Mary Gust — Refund of overpayment of final water bill. C he ck # 02. K. Hovnanian. — Refund of overp avin ent of f`in l water bill. Check 025576 Paramount Homes — Refund of overpayment of final water bill. Check 4 02 5 5 8 3 Windwood Homes Refund of overpa 7ment of final waler bill. POLICY CONSIDERATIONS: It is the City's policy to review and approve payables on a seini-monthly basis. FINANCIAL CONSIDERATIONS: City staff has reviewed and reeomi-bends approval of payments presented. LEGAL CONSIDERATIONS: IONS The Mayor and Council ha�ee the authority to approve all bills pursuant to Mir iesota Mate Law, which requires all bills to be paid in a timely mai i r, generally withiji 30 days unless one party determines disputes the billing. Respectfully submitted, r Larry R. Kruse lmn City Administrator Department/Responsible Person: Finance/Tina L tuies, Firiance Director A .ta h lei eats : April 21, 2008 Check Register Detail f:TubIIc ] t \Clt , COUDCO, 01111 GiI Packet inform tion\2 08104-21- \04 21 2008 8-F-1 Finance Bhis Report. do Ag Tlda Item No. Meding Date April 21, 2008 23 1000 Premier Bank Paid Chk# 02 543 4/21 /2008 AF LA 11-21710 Other Dedutin s lber-tville Small Town UAng. 619 City life. Check Detail Register April 21, 2008 Total AFLA Check Amt Invoice Comment $16-16 64730 Insurance $16.16 Paid Chk# 025544 4/21/2008 ALBE TVILLE PIT STOP E +1 1-43100-212 Motor Fuels $36.70 238 Fuel E 101-420-212 Motor Fuels $362.76 238 Fuel Fire Dept Total ALBETVILLE PIT STOP $39.46 Paid Chk# 025545 4/21/2008 ARAMARK UNIFORM SERVICES E 602-49400-417 Uniform Rentals $11.85 62 9- 46 396Water Dept - Uniform Sere E 1 1-4 100-417 Uniform Rentals $11.85 6269-6465396 Parks Dept - Uniform Sery E 1 1-43100-417 Uniform Rentals $11.86 269- 4 5396 Public Works - Uniform Sere E 01-4940-417 Uniform Rentals $1 1, 269-64639ewage Dept. - Uniform Sery E 01-49480-417 Uniform Rentals $17.2 29-4143 Sewage Dept_ - Uniform Sere E 101-431 0-417 Uniform Rentals 17_ 629-6451043 Public Works - Uniform Sery E 1 1-4 100-417 Uniform Rentals $17.61 62 -64 1043 Parks Dept - Uniform Sery E 6 2-4 40 -417 Uniform Rentals $17.62 6 9- 4 1043 Water r Dept - Uniform Sery E 101-4 100-417 Uniform Rentals $11.8 629-6455826 Parrs Dept - Uniform Sery E 01.-4460-417 r Uniform Rentals $11.85 629-6455826 Sewage Dept_ - Uniform Sere E 602-49400-417 Uniform Rentals $11.85 629-6455826 Water Dept - Uniform Sere E 1 P1-431 0-417 Uniform Rentals 11 . 629-6455826 Public Works s - Uniform Sery E 101-41940-40 Repaid saint - Buildings $ D_ 629-6455827 City Hall mop, handle, mats, d E 601-4 4 -417 Uniform Rentals $19,03 629-64 0613 Sewage Dept_ - Uniform Sery E 101-4100-417 Uniform Rentals $19.03 629-6460613 Parks Dept - Uniform Sear E 101-431 0-417 Uniform Rentals $19. 3 29- 4 0 13 Public Works -Uniform Sery E 602-49400-417 Uniform Pentads $19.03 629-6460613 Water Dept - Uniform Sear E 101-41940-40 R pair/Maint - Bu0dings $ 0 36 629-6465397 5959 Main Avenue ICE mapts, rn p E 101-4 000-40 Repair/Maint - Buildings $14.38 29-646 398 Fire Hall rubber mats Total A AMARK UNIFORM SERVICES $3 _ 1 Paid Chk# 02 546 4/21/2008 B LT N & MENK, INC E 493-49000- 03 Engineering Fees $98.00 0115069 CSAH 19 Feasibility Study E 499-4 0-303 Engineering Fees $ 81.66 011 071 Lachman} Avenue NE Prelim Eng R E 101-41710-303 Engineering Fees $10 _00 0115072 Hunter's Pass - Plan & Plat 21 E 1 1-41710- 03 Engineering Fees $142.50 0115073 Phillip Morris Property 2123 - E 494-490 -303 Engineering Fees $880-00 0115074 CSAH 19 & 50th ( SAH 18 E 6 4-4 660-300 Professional Srvs (GENERAL) $432.50 0115075 Flood Mitigation Project E 604-49660-3 0 Professional Srvs (GENERAL) 237. 0115076 Barthel & 64tb Storm Sewer E 101-41700-303 Engineering Fees $427.50 01177 Downtown Parking Plat E 101-41700-303 Engineering Fees $1, 62.60 0115078 2008 muni fpal State Aid E 101-41710-303 Engineering Fees $3,432.50 0115079 Town Homes #2008-01 Dorninium D E 101-42400-313 Engineer Pian Cheek Fee $300-00 011 080 LotSurveys/As Built Reviews E 1 1-41700-303 Engineering Fees $72.00 011 081 Wetland monitoring - Albertvil E 1 1-4170 -303 Engineering Fees $475.00 0116081 Mi c Engineering Tasks E 101-41700- 03 Engineering Foes $418-50 011 081 GIS Updates E 101-41710-303 Engineering Fees $380,00 0115081 Niemeyer Trailer Sales E 101-41700-303 Engineering Fees $47. 0 0115081 Project Status Updates E 101-41700-3 3 Engineering Fees $103.00 0115081 Wetland monitoring - AlberIvil E 101-41700-303 Engineering Fees $10&00 011 081 Wetland monitoring - 52nd Stre E 101-41700-303 Engineering Fees $108_00 0115081 Wetland monitoring - Outlet M E 101-41700-303 Engineering Fees $170. 0 0115081 Map Production E 1 '1-41700-303 Engineering Fees $525.50 0115081 SLR Mapping E 101-41700-303 Engineering Fees $108.00 0115081 Wetland Monitoring - Towne Laic 11-Tublic atal lty CounclECouncli Packet infomiatiion1200 104-21- 8104 21 2008 8-F-1 Payment Posted Batch.doc_rtf Agenda Item 1o_ 81 U, , I Meeting Date April 21, 2008 25 Maym, and Council Communication — April 21,2008 Finance — Payment of Claims Check Arnt Invoice Comment 10100 Premier Bank Paid Chk# 025546 4/21/2008 B LTO MEND, INC(continued) E 101-41710-303 Engineering Fees E 101-41700-303 Engineering Fees E 101-41700-3 3 Engineering Fees Total BLTN & MEN, IN Paid Chk# 025547 4/21/2008 CARQUEST E 101-43100-215 Shop Supplies E 101-43100-215 Shop Supplies E 101-4310-215 Shop Supplies E 601-49450-210 Operating Supplies (GENERAL) E 1 1-420 0-404 I epair/Maint - Machinery/Equip E 1 1-420 0-404 RepairJM int - Machinery/Equip E 101-42000-40 Repair/Maint - Buildings E 01-49450-404 I epair/Maint - Machinery/Equip E 2-4 40 -210 Operating Supplies (GENERAL) E 602-49400-404 Repair/ aint - MachinerylEquip E 02-4 400-404 Repair/faint. - Machinery/Equip E 101-4 100-215 Shop Supplies E 601-494 -404 Repair/Maim. -Machinery/Equip Total CARQUEST $665-00 0115081 Outlet Mall - Berra Relocation $285.00 0115081 Staff Meetings 10 _00 0115081 Wetland monitoring - Outlet M $1 1,878.16 2.8 15 6-31124 25 1b [ iatomeceous CO (6 $1.81 1536-34788 chain lub, super penetrant, b $.72 1536-3878 oil filtr - LID $5 .35 15 6-39956 Pintle Hook Adapter ($41,28) 1536-40088 Return Fire Dept Air Filter $ 9.37 1536-40089 Fire Dept Oil Filters, 10 W-30 $6.79 1536-40213 Fire Dept WW solvent (2 1 .2 1536-4 81 HI -Pap ail filter, miniature b $18.38 1536-4016 univ brkct 719 pole, dielee gre $25.33 153 -40411 trailer Bonn adptr $46.07 1 3 -40454 e h pipe connector, red series $40.34 1 36-40462 25 lb Diatomaceous CQ 2, MPI f $15.88 1536-40485 return pipe connector, exhaust $319.87 Paid Chk# 025548 4/21/2008 CENTER POINT ENERGY E 101-41940-3 3 Gas Utilities $3,33 _14 4-2008 5959 Main Avenue NE E 601-49450-33 Gas Utilities $1,368.35 4-2008 11728 63rd Street NE, V1IWP E 1 1-43100-383 Gas Utilities $1,2 .48 04- 008 11822 63rd Street NE P I! Total CENTER POINT ENERGY $5,964. 7 Paid Chk# 025549 4/21/2008 B RN' E 101-42050-4 7 Misc. Donations $ 8.06 04-2008 Eire Dept (Donations) Food for Total B RN' 8. 6 Paid Chk# 025550 4/21/2008 CRONY RIVER NEWS NORTH E 101-41100-351 Legal Notices Publishing $412.80 791514 Truth in Tax Notice E 101-41100-351 Legal Notices Publishing $12.38 791514 Svc E 101-4110 -351 Legal Notices Publishing $14_76 822102 Board of Review Total CROW RIVER NEWS NORTH $439,94 Paid Chk# 025551 4/21/2008 DJ'S TOTAL HOME CARE CENTER E 101-43100-4 Repair/Maint - Buildings $47.88 029482 Dust mop, 2endbold snap, rstp E 101-43100- 15 Shop Supplies $38.27 04- 0 8 29826 5 gal liner drum, thread E 602-4 400-4 7 R/M - Water Mains $27.67 4-2008 29695 p rtland cement Total DXS TOTAL HOME CARE CENTER $113.82 Paid Chk# 025552 4/21/2008 DOCUMENT DESTRUCTION SERVICE E 101-41400-30D Professional Srvs (GENERAL) $28.00 04-2008 Amended Invoice from 1/25108 Total DOCUMENT DESTRUCTION SERVICE 8_00 Paid Chk# 025553 4/21/2008 D 'S AUTO & REPAIR E 101 -4310- 12 Motor Finis $67. 5 04-2008 50927 fuel Total DON'S AUTO & REPAIR $67. 5 i.'Tublic DatalCiiy ouncil"' ounc)l Packet inferin tion\20OK04-21-0 \04 21 2008 8-E-1 Pa in nt Posted Batch.doc.rlf Page 2 of Agenda Item o_ 8 .'.E A . fceting Date April ? ] , 2008 26 I ' Ma ,or and Cowicil Communication — April 21, 200 Finance — Pairnient of Claims Check Amt Invoice Comment 10100 Prernier Bank Paid Chk# 025554 4121/2008 EGGEN'S DIRECT SERVICE, INC, E 01-49450- 12 Motor Fuels $30.50 04-20 8 0133438 fuel E 101-42400-212 Motor Fuels $ .99 04-2008 0133431 fuel and wash E 101-43100-212 Motor Fuels $4 _32 4-2008 0133487 fuel E 101-431 0-212 Motor Fuels $4.77 04-2008 Svc; E 601-494 0-212 Motor Fuels $9 .98 04-2008 0133410 fuel E 6 2-49400-212 Motof Fuels $74.00 04-2008 0133423 fuel E -4 400-212 Motor Fuels $60.00 04-2008 0133397 fuel E 02-49400-212 Motor Fuels $ 0.00 04-2008 0133417fuel Total EGGEN'S DIRECT SERVICE, INC. $451.56 Paid Chk# 02555 4/21/2008 ELECTRIC PUMP, INC. E 01- 9450-404 F ep it/Maint - Machinery/Equip $470.32 036102-I l Service call - bad start conta Total ELECTRIC PUMP, INC. $470,32 Paid Chk# 025556 412112008 FUTRELL FIRE CONSULT & DESIGN E 101-41000-300 Professional Srvs(GENERAL) $373.75 19930 Albertville Towne Homes Westwi Total FUTRELL FIRE CONSULT & DESIGN $373.75 Paid Chic# 025557 4/21/2008 GOPHER STATEONE-CALL E 02-49400-209 Locates $42-05 8030274 112locates E 601-49450-09 Locates $42.05 8030274 112 locates Total GOPHER STATE ONE - CALL $84.10 Paid Chk# 025558 4/21/2008 GRAINGER E 601-49450-404 Repair/Maint - Machinery/Equip 33.76 9609040333 contractor 30A 1 pole, DP Total GRAINGER $3.76 Paid Chk# 025559 4/21/2008 GUST, MARY R 602-00000-99999 UNALLOCATED UTILITY $36.19 04-2008 Total GUST, MAf Y $36.19 Paid Chk# 025560 4/21/2008 HAIL KIN , INC E 01-4450-17 Chemicals - Ferric Chloride $6,707.51 1 11389 Total HAW IN , INC$ ,707.51 Paid Chk# 025561 4/21/2008 INTERNATIONAL CODE COUNCIL E 101-42400-433 Dues and Subscriptions $100.00 2625844 Total INTERNATIONAL CODE COUNCIL. $100.00 Paid Chk# 025562 4/21/2008 IVERSON I EUVER , LL E 4-49 60-300 Professional Srvs (GENERAL) $100.00 4668 Total IVERSON R E U E R, LL $100.00 Paid Chk# 025563 4/21/2008 K. H VNANIAN R 602-0000 - 9999 UNALLOCATED ATED UTILITY $4 .61 04-2 08 R 602-00000- 9999 UNALLOCATED UTILITY $44.45 04-20 8 R 602-00000-99999 UNALLOCATED UTILITY 2_ 9 04-2008 Total K. HOVNANIAN 143.70 Paid Chic# 025,564 4/21/200B KENNEDY & GRAVEN E 101-41000-300 Professional Srvs (GENERAL) $3,09 . 8 04-2008 Total KENNEDY & GRAVEN$3,095-88 Credit refund UB 11720 57th St Ferric Chloride 3 % solution a Jon Sutherland, Gov. Member D .P_H. vs Albertville Credit refund UB 11230 8th St Credit refund UB 6850 Lakewood Credit refund UB 11314 69th St $80 ,0 0 GnI 01bigatin Sewer ]gage 3 of 6 M:Tublic Data\ it), Comic] Eoun iI Packet 1nformation12.00 8 ks04-21-0 104 21200 8 8 -E-1 Paym nt Posted B at h.do .rrf Agejida Item No- 8eE61m 4e tjng Date. April 21, 2 00 Mayor aril Council Co m.m�� ninon ) - April 2.1, 2008 Finance — Payment of Claims Check Art Invoice Comment 10100 Premier Banat Paid Chk# 025565 4/21/2008 LEAGUE OF MINNESOTA CITIES E 101-41100-208 Training and Instruction $450.0 1-000033628 Ron and Arvilla I Iecker Full E 101-41100-208 Training and Instruction $2 0.0 1- 00 33 39 Ron & Arvilla Kleol er 2008 May Total LEAGUE OF MINNETA CITIES $50 00 Paid Chk# 02 4/21/2008 MEI A D - BUFFALO E 101-45100-530 Improvements $27 _04 8455 Board Walk Materials Total MENA D - BUFFALO $27 . 4 Paid Chk# 025567 4/2112 08 MIDWE T SAFETY COUNSELORS, INC E 101-42050-437 disc, Donations $997.37 IV 0 0 254 Fire Dept (Donations) M A Cali Total MIDWE T SAFETY COUNSELORS, INC997.37 Paid Chk# 025568 4/21/20 8 IVII1 LIFE E 101-42400-130 Employer Paid ins (GENERAL.) ERAL.) $67.95 04-2008 Emp STDIs Ins E 101-414 0-131 Employer Paid Health $22.80 4-2008 Emp STDis Iris E 3 1-49450-130 Employer Paid Ins (GENERAL) $10.95 4-2 08 Ernp Life Ins E 01-4945-130 Employer Paid Ins (GENERAL) $4.84 04-2008 Emp STDis Ins E 02-49400-10 Employer Paid Ins (GENERAL) $.5 04-2008 Ernp Life Iris E 002-49400-130 Employer Paid Iris (GENERAL) $20.7 04-2008 Emp STDis Iris E 1 1-43100-130 Employer Paid Iris (GENERAL) $49.17 04-2008 Emp STDis Ins E 101-41500-131 Employer Paid Health 35.52 04-20 8 Emp TDis Ins E 101-41 00-131 Employer Paid Health $4.0 04-2008 Emp Life Ins E 101-4 400-130 Employer Paid Ins (GENERAL) $2 .55 4-2008 Ernp Life Ins E 101-451 0-130 Employer Paid ins (GENERAL) $19.55 04-2008 Ernp STDis Ins E 101-41300-131 Employer Paid Health $14.10 4-2 08 Emp Life Ins E 101-4310 -1 0 Employer Paid Ins (GENERAL) $9.00 04-2008 Emp Life Ins 101-21710 Other Dedu ations $7. 04-2008 Emp Life Ins Emp Part E 101-4140 -131 Employer Paid Health $6.60 0 -2008 Emp Life Ins E 1 1-4 100-130 Employer Paid Ins (GENERAL) $ .40 94-2008 Emp Life Ins E 1 1-41300-131 Employer Paid Health 54.29 04-2008 Emp STDis Ins Total Mll LIFE $400_58 Paid Chk# 026569 4/21/ 0 8 MI# NES TA STATE TREASURER ER 101-20 00 Accounts Parable $7 0.44 04-2008 Quarterly Bldg Permit Sur h rg Total MINNESOTA STATE TREASURER UREF 0.44 Raid Chk# 025570 4/21/2008 MONTICELLO ANIMAL CONTROL E 1 1-4270 - 09 Animal Control Contract $6 .00 04- 008 31101 310 3/03 pick up cat an Total MONTICELLO ANIMAL CONTROL $6.0 Paid Chk# 025571 4/21/20 8 MTR SERVICES IN E 101 -4310-405 Repair/saint -Buildings $135. 0 3832a Move utility shed from Main A Total MTR SERVICES ES INC$135,00 M :',Priblic. Dat l ity C01111ciI\CO 11 C11 Packet information\2.00 K04- 1-0 1,04 21 2 -E- I Payment Posied Batch. doe. rtf Page 4 of Agenda item No. 8..E A a electing Date April 21, 2008 28 Nayor and Council Cozimmuication --- April 21, 200 Finance -- Payment of Clainis Check Arta Invoice Comment 10100 Premier Rank Paid Chk# CZ5572 4/21/2008 N. A. C. E 101-4191 -3 6 Planning Fees $180.10 17421 Tattoo P rlerslPawn Shops E 101-4191 -3 6 Planning Fees $335.78 17421 General E 101-41910-306 Planning Fees $429-95 17421 Code Enforcement 1 1-41910-306 Planning Fees $57. 0 17421Semi-trailer Parkin E 101-4191 -306 Planning Fees $1,869.29 1 422 Dominium Tewnhomes PUD E 101-4191 -306 Planning Fees $102 60 17422 Mooney 2nd Trash Enclosure E 101-4191 -06 Planning Fees 1 1 4_0 17422 T mobile E 101-4191 -306 Planning Fees $193.80 17422 Shoppes of Prairie Run Land Sa E 101-4191 -306 Planning Fees $225.00 17422 Neimeyer Plal)Re oning E 101-41915-306 Planning Fees 229. 0 17422 Schuett Senior Housing Concept E 101-41915- 06 Planning Fees 24 .00 17422 Marketplace Restaurant Site Pi E 101-41915- 06 Planning Fees $397. 0 17422 Outlet Mall Fence E 101-4191 - 06 Planning Fees $501,90 1 422 Marketplace Convenience Store E 101-41910-306 Planning Fees 376.60 17423 March 2008 - regard to meeting E 101-41910-306 Planning Fee$ $1,963.50 17424 March 2606 regard to Comprehen Total N. A. C. $7,218.42 Paid Chk# 025573 4/21/2008 I APA AUTO PARTS - RO ERS E 60-49400-404 RepairlMaint - Machinery/Equip 261.71 429739 fuel pump 14 tors 4 WD Pickup Total NAPA AUTO PARTS - ROGERROGERS $ 61.71 Paid Chk# 026 74 4/21/2008 NORTHERN TOOL. & EQUIPMENT E 601-494 0-404 Rep irl saint - Machinery/Equip $ _42 04-2008 single union valve, reducer bu E 601-494 0-404 Repair/Maint - Machinery/Equip $ .12 04-2008 Svc Total NORTHERN TOOL & EQUIPMENT $60. 4 Paid Chk# 025575 4/21/2008 NORTHERN WATER WORK E 60 -494 0-250 Meters for Resale $159-75 S01 127661.001 Equinox -Mr Anywhere License Fe E 601-494 0-404 I~ epairl laint - Machinery/Equip $94 _21 s l 131719. 01 plug valve, seev , lug for dip Total NORTHERN 1I TER 1 RK $1,107. 6 Fuld Chk# 025576 4/21/2008 P RAIVIOU T HOMES R 602-00000-99999 UNALLOCATED UTILITY 93.91 04-2008 Credit refund UB 4947 Kassel Total PARAMOUNT UNT HOMES $93.91 Paid Chk# 025577 4/21/2008 PITNEY B WES - POSTAGE E 101-414 0-3 2 Postage $ 41. 74 04-2008 Postage Total PITNEY B 1 E - POSTAGE $541,74 Paid Chk# 025578 4/21/2008 RED'S PORTABLE TOILETS E 101-45100- 1 Other Equipment Rentals $95,85 11072 1 regular unit, printer service Total RED' PORTABLE TOILETS $95.85 Paid Chk# 025579 4/21/2008 S & T OFFICE PRODUCTS E 101-41400-200 Office Supplies (GENERAL) $6 _69 OIML8494 Gel pens, Deport covers for SO E 10 1 -4 240-2 0 Office Supplies (GENERAL) ERAL) $76, 90 01 MM1 03 dymo labels, copy paper Total S & T OFFICE PRODUCTS $136.59 'f:\Publi Dal l sty oun il'\ oun 'l Packet iiiforrliation'k200 \02i- 1-0 104 212008 -E-1 Payment Posted 13 t h.doC.rtf Page 5 of 6 Agenda Item o. 8 *.E, . Meeting Date April 21, 2008 1a poi• and Council Com mun *cation — A i,i1 21, 2008 Finance — Payment of Claims Check Arent Invoice Comment 10100 Premier Bank Paid Chk# 025580 4/21/2008 SHORT ELLI T HENDRI K N E 468-49000- 03 Engineering Fees $2 6.77 200074 1- 41CRI9 CR 37 Interchange Total SHORT ELLIT HENDRIKN $26.77 Palo Chk# 025581 4/21/2008 WASTE MANAGEMENT E 601-494 0-384 Refuse/Garbage Disposal $ 4-76 177707 -1 9 - April Svc E 101-41940-384 Refuse/Garbage 2 Disposal $ _ 4 177707 -16 - April Svc E 101-41940-384 Refuse/Garbage Disposal $19-66 1777079-1 3- April Svc Total WASTE MANAGEMENT $126.96 Paid Chk# 026582 4/21/2008 WATER LABORATORIES 1N E 601-4940-218 Testing Expenses $66_00 306 Testing Expense BD-6) Total WATER LABORATORIES INC$66 .0 Paid Chk# 025583 4/21/2008 WINDWOOD HOMES R 602-00000-99999 UNALLOCATED UTILITY $2 _ 3 04-20 8 Credit refund UB 6703 Lakevie Total WINDWOOD HOMES $2 .5 Paid Chk# 025584 4/21/2008 WRIGHT HT TY SHERIFFS PATROL E 11-4110-07 Police Contract Fees $39,2_0 Patrol-03-4 Sheriff Patrol balling fot Ap Total WRIGHT CTY SHERIFFS PATROL $39,528_00 Paid Chk# 02 4/21/2008 WRIGHT HT RECYCLING E 101-43200-3 8 Recycling Contract Foe $4, 00.00 04-2008 3/13 and 3127 reo +clip Total WRIGHT RECYCLING L.If $4,50 .0 Paid Chk# 025586 4/21/2008 XCIELENERGY E 101 -416 - 81 Electric Utilities $4,84 _54 04-2008 Svc 103 - 41021 8 E 1 1-41940-381 Electric Utdities $4. 4 217682406 10820 } antar Court HIE Siren E 1 1-4 100-381 Electric Utilities $-3.34 218507122 5799 Lander Avenue NE fire sir E 101-41940-381 Electric Utihties $24-02 2185071311830 52st Street NE Total XCEL ENERGY $ ,880,94 Fund Summary 11 GENERA# FUND 468 CSAH 19 RA P /I 94 Project 493 CASH 19 & 57th Intersection 494 C A 119 & 50th t_ (South 1 ) 499 Lachman Ave 01 BEAVER FUND 02 WATER FUND 04 STORM WATER 10100 Premier Bank $94,079.07 10100 Premier Bank $7,19.0 $26_77 $9.0 $ 880. 00 $ 8 1, 66 $10,68.1 $1,1 1,0 $770.00 $4,07.7 I:1Public. Data"'City Coup ihCouncil Packet information\200 104-21-08\04 21 200 -E-1 Payment Posted Balch-doc..rtf Page 6 of 6 Agenda Item No_ 8,Eo't, Meeting Date April 21, 2008 0 _�a,,t J r A. bertVio or and Council Commun*cat 11CMa� O 1 1011 SMOV lover uving, are cjk4t UFO. a April 16, 200 SETTING SEPARATE STORM WATER RATE FOR THE GOLF COURSE RECOMMENDATION: It is respectfully requested that the Mayor and Council consider the following motion: 'lotion adopt Resolution No. 2008-023 ciAltled a Resolution Setting Storin Water Utility Rates to Include the Golf Coursc Rate BACKGROUND: At. its last meeting, the City Council approved a $2.00 per acre stornnwater utility fee for the golf course property. City ordinance requires that storinwater rates be set by resolution. The attached resolution defines golf course for purposes of the fee and formally sets the fee at $2.00 per acre for the golf course. KEY ISSUES: s tab fishing the storm water utility fee at S2.00 per acre for the golf course. POLICY CONSIDERATIONS: RATIONS: The City Council has the authority Pursuant to the City Code to set store-i pater utility fees by resolution. ] I ICIAL CONSIDERATIONS: The $2.00 rate is a reduced rate from the City' commercial/industrial rates, reflecting the golf course's unique storm water chara teristi , including its recycling of storm water, its high abs ipion rate of storm water, and its potential to bold extra pater during extremely heavy rails everts. Prior to March,, Zoo , the golf course was only paying a fee on the club house and parking lot and not on the "green" portion of the course. LEGAL CONSIDERATIONS: The City Council has the authority to set different rates for different classes of property, and thus has the authority to enact the rates as set out in the attached resolution. Respectfully submitted, arr -r " Kruse City Administrator e t•tinent Re p n ible Person: Finatice Tina Lannes, finance Director, Legal/Mile Co ri, City Attorney Attachments* Resolution No. 00 -02: ITubii Dat l ity CounclihICouncil Packet inforirration\. '�04- .1-0 1 4 21 20 - -3 Legal stonnwat r Rake Resolution RCAA00 Agenda lte n o- 8&E&2# Meeting Date April 21, 200 CITY of ALBERTVILLE COUNTY of WRIGHT STATE OF MINN SoT RESOLUTION NO. 2008-023 RESOLUTION SETTING STORMWATER UTILITY RATES To INCLUDE GOLF COURSE RATE WHERE, S the All eilvxlle City Council sets the Storm Water Utility rates by resolution; and "AIHEREAS, the City desires to add a riew category of property for storm Nvater rate calculation purposes; NOW, THEREFORE, the City Council hereby resolves as follows: 1. The category of "GolfCourse" shall be added for purposes of calculatingst nn water rates. To qualify as a GolfCourse under this resolution, the property in question insist consist of more than 70 gross acres of land area whose principal use is as a golf course open to the public and which is planted in grass. Ponds located on the Golf Course may be excluded from the storm water fee. The lard necessary to support the club louse and parking areas shall not qualify as Golf Course and stonn water gates shall lac calculated separat l + on such facilities under the non-residential impervious classification. 2. The Storm Water Utility Rates are hereby set as follows, effective for bills sent in January, Zoo: Storm Water rates(bimonthly) St.orin water 1 Residential $7.00 flat fee Storm Water 2 Residential $9.73 flat fee Storm Water 3 Residential S 17.50 flat fee Non-residential impervious 0-5 % 11.01 per acre Non-residential impervious 6- 5% $20. 4 per aerie Non-residential impervious -65% $2 .16 per acre Non-residential impervious -10 % $52.47 per acre Golf Course $2.00 per acre Adopted by the City Council of the City of Albei-tvillethis 21" dad, of April 2008. Ron Kleckcr, Mayor Bridget Iilter, City Clerk 4: Public Data\Resolutions12008 Resolutions 008-02 (st rmwater Fee golf eours .dos Agenda Item No. 8,E,2* Meeting Date April 21, 2008 32 A,lbcrtvi c Mayor and Council Communication Small lown Wfng. Big C3tv UFa. i'11 11, 2008 SUBJECT: STORMWATER REPORT R C M DATION: It is respectfully requested that the Mayor and Council consider the following motion: Motion to adopt Resolution No. 2008-025 increasing the date for the storm eater utility as follows effective September 2008. Stornn Water rates (bimonthly) - Storm water 1 Residential Storm water 2 Residential Storm water 3 Residential Non-residential impervious -5 Note -residential impervious - % Non-residential impervious - 65% Non-residential inapeiwiou 66-100% Golf Course $5.00 flat fee (increase of $1.00) $1 I.12 flat fee (increase of $1.39) $20.00 flat fee (increase of $2.50) $12.58 per acre (increase of $1.57) $23.70 per acre (increase of $2.96) S33.32 per acre (increase, of $4.16) $59.96 per acre (increase of $7.49) $2.00 per acre Motion to approve Bolton and Menk, lie. proposal dated March 3, 2008 to complete a Storin ater Management Play at an hourly rate no t to exceed S6 3 ,o 0 0, with the Nvork to be completed by October 1, 2008. In recent years, the City has experienced a nitnaber of stormwater related lawsuits and problems, Historically, Albertville has managed developments on a development -by -development basis; without an overall guiding plan. Although a storinwater managen'ient plan can be costly, it appears there is a significant cost to not having one, as we can see by recent lawsuits an problems. The City had a fairly healthy storinwater fund balance of $560,000 and then $260,000 was designated to the Albeilvillas Storinwater Mitigation proaeet. Further, assessment were reduced another $200,000,, thus depleting the storniwater fund further. Prior to lowering the Al ertvillas* assessments the Council conceptually agreed to a two step approach to stoiTnwater funding. In September of 2007, residential rates increased frombi- monthly to $7 bi-i onthly. The plan was for a second increase in September of 2008 for an additional $1 bi-monthly. In 2007, the Council approved the Sale of $800,000 of General Obligation Bonds for the Storin ater Mitigation Pond Project. The Bonds were to be paid $400,000 via a Special Assessment and $400,000 via a storin water utility rate increase. At the conclusion of the assessment process, the Special Assessment was reduced another $200,000. Below is the option that Council approved at the September 4, 2007 me til1g. MAPublie ] ata\Clty CounclifCouncil Packet information\ 0 1 4-2.1-08\04 212008 stvqrl Repon.doe E genda hem o. 8,o'E,3*&4* Meeting late April 21,2008 a or and Council Communication -- ApHl 11, 2008 Stoi-mwater Rates and Stornimlater Management Plan Phase I increase: bi-monthly Sept mb r Zoo ' Storinwat r l Residential Storinwat r 2 Residential Stonnwater 3 Residential Non-residential impellfious o- % Non-residential imper7ious 6-3 % Non-residential impci ri us 3 -6 % Non-residential impervious 6 -100% $7.00 flat fee (increase of $3.00) $9.73 flat fee (increase of. $4.17) $l 7.50 flat fee (increase of $7.50) $11.01 per acre (increase of $4.72) $20,74 per acre (increase of $8.89} $29. l b per acre (increase of $12.50) $52.47 per acre (increase of $22.49) Below is the proposed Phase II Increase: bi-monthly (September 2008) Storm water I Residential Storm water Residential Storm water 3 Residential Non-residential impervious 0-5% Non-residential imper. 7io s -3 5 % Non-residential impervious 36-6 % Non-residential impervious -100% $8.00 flat fee (increase of $1.00) $11.12 flat fee (increase of $1.39) $20.00 flat fee (increase of $2.50) $12.5 8 per acre (increase of $ 1 . 5 7) $23.70 per acre (increase of $2.96) $33.32 per acre (increase of $4.1 b) $59.96 per acre {increase of $7.49} Page 2 of 3 BACKGROUND — STORMWATE R STUDY t the March , 2008, Committee of the Whole nie Ling, Council and Staff discussed a proposal Comprehensive Stornnwater Management Plan. The scope of the proposal present consisted of two primarycomponents: l Stormwat r Management, and 2 wetland Management. Storinwater — The cost of the St rin a.ter Management component of the, proposal i approximately $63,000. The primary goal of'the stormwater management plan is to evaluate the current and long-term stromwater needs of the community and to implement a coordinated progran-i of improvements, maintenance programs, and policies that will minimize food potential and maximize developable acres. Wetland Management — The cost of the Wetland Management con-tponent of the proposal is approximately $2 ,000. The primary goal of the Wetland Management component is to identify and evaluate wetlands within the City and implement maintenance programs and policies that allow the City to administer the Wetland Conservation Act with greater flexibility, and maximize developable land. It is Staffs belief that the Council was, overall, in favor of both of the components of the Study, but concerned about funding the study. For Council consideration, the following implementation options are offered: A. Complete the Storinwat r Management Stud as proposed, including both Storer water and Wetland components ,16 . MAPublir, J t 't ity CounclECouncil. Packet ijiforixi tionl 08104- 1-0 104 2.1 2008 stwtrl port -do Agenda Item No_ 8,r_4,,3.&4. Meeting Date April 21, 2008 34 Mayor and Council Communication — April 11, 2008 Stormwater Rates and Stormwater Management Plait Page 3 of 3 B. Complete the Stormwater anagement component of the study alone its 2008 and reevaluate the wetland component in 2009 or 2010 62,872 . C. Budget and plan for storin ater and wetland inanagenaent and reevaluate in the future. KEY ISSUES: The need to ff nd the additional $200,000 resulting from the decreased assessment. a The STMA land transaction remains to be settled with the school. number of potential stormwater projects exist including "' and Barthel; Ditch ; and others to be identified by the st.ormwater studN7. probe ts could range from $500,000 to in excess of 1 .5oo,000. POLICY CONSIDERATIONS: It is the Mayor and Council's policy to review and approve all rate/fee increases. FINANCIAL CONSIDERATIONS: The attached exhibit shovers the cash flows for normal operations and the bond payments for the Stormwater fund, Items that are not included in the cash flow are the Stormwater Studer, Issues outstai)ding with the school, other on going drainage issues, Ditch , 54 th Street and Barthel, and any other items that are not considered a day to day Operation of the Stormwater Fund. [:S:t�-rm-water - Fund Balance Projections 2021 Current Fund Ba�anc(April 00 3 1 ? 1 Transfer to Bond Fund $1121676 Stormwater Stud $8 11 8 Projected Fund Balance (2021)1 , Phase 11 Revenue $1 ,1 o Projected Fund Balance 2081 $2771 7 .-Projected ital Maintenance r llminar 1 ro o,00 LEGAL CONSIDERATIONS: Store water fates are authorized by Ordinance and set by Resolution of the City Council. The Bond covenants dictate that the City has a plan consistent with the plan adopted at issuance. Respectfully submitted, f,arrR. K-ruse City Administrator Department/Responsible Person,, Finance Tina Lamies, Finance Director Attachments: Resolution No. 200 -02 , Exhibit M.TublIc Dala\Clty Coll[x 1'1lC0L111 it Packet inform tion12 08% -2 1 -8\04 21 2 08 st-wtrI Report. doe Agenda It m 3 o. 8aE*3*&49 Mee-tincy Date April 21, 2008 CITY OF ALBERTVILLE COUNTY of WRIGHT STATE OF MINK SO A RESOLUTION NO. 2008-025 RESOLUTION SETTING STORAIWATER UTILITY RATES WHEREAS, the Albertville City Council sets the Stoniawat.er Utility rates by resolution' and WHEREAS, the City has undertaken a storm water ponding improvement and has issued bonds to finance such improvement; and WHEREAS, the City will repay the bonds in part from increased storn-i water rates; NOW, THEREFORE , the City Council hereby sets the Storlaiwat r Utility Rates effectiie for bills sent in September 2008 as follows : Storm«later rates (binionthly) for September 2008 (increase 2): St rmwat r 1 Residential Storniwater 2 Residential Storin at r 3 Residential Non-residential impervious o- % Non-residential impervious - 5 % Non-residential impervious - % �'on-residential impervious 6-100% Golf Course $ 8.00 flat fee (increase of $1.00) $11.12 flat fee (increase of $1.39) $20.00 flit fee (increase of $2.50) $12.58 per acre (jacrease of $1.57) $23.70 per acre (increase of $2.96) $3332 per acre (iDerease of $4.16) $59.96 per acre (increase of 57.49) $2.00 per acre Adopted by the 0t I Council of the City of Albertville this 1" day of April 2008. Rory Klecker, Mayor Bridget Miller, City Clerk M.INbl» D ata'Resol A- oji s�2 008Resoltit Iion 'x 200 9 -0 Stormwater Fee Increase 2)_do A ndalt rn o_ (S*E*3v Meeting Datt April 21, 2008 37 Storm Water Fund Analysis (Storm Water Portion rely Exhibit Balance /1 1 3 1, 16.9 2008 operating expenses -$6911 4. Bond Payment 2008 -$24, 26.2 Expected Revenue 1913236.36 Projected Ending Balance 2 3695472.61 Average Bond payment over 15 years i 37, 63.92 Average Revenue from Ponta rate increase is $29, 61.77 annually Rate Increase # 2 would average revenue of $39,415.69 annually If Rate increase # 2 does not occur Year Band Payment Funds Difference Effects on Fund Balance 2008 24?026.25 29,561.77 5,535.52 5,535.52 2009 21,017,50 29, 561. 77 81544,27 1 , 79.79 2916 201830-00 292561,77 8,731.77 22,811.56 2911 33, 142, 29, 61 _ ! ! (3,580.73) 19,230,83 2012 4214 2. 29)561,77 (12,880.73) 65350.10 2913 ! 4232. 2 , 1.77 (13,1 .7 830. 3 2014 442042,50 29, 61.77 (114, 48 .73 21. 11,3 2015 46.,2 2. E 29, 66137 (1 a 6 8 0 .+73 '31 , 992. 9) 2016 2- 29)561,77 1ti 3;972.32 2917 r�} 2,742. 29,61,77 �13,1.7/)�/ 2018 4 V, �+ 2. V 2 Y I V 6 1 _ 1 J (14.2 V� . •! 3 i 1 11., 1. 2 �.f//l 2019 2, 342.50 ! 1. (12.7 8/, 3) (84,215.01 2020 43342,50 29,561.77 (1 33 r 0_ .-3) '97. 9 5.74) 2021 44242, 29, 61.77 1 ,6 0,7 112;6 6, r If Rate increase # 2 does occur Year Bond Payment Funds Difference Effects on Fund Balance 2008 247 26, 2 29, 661.77 , 3. 2 , 3_ 2 2009 21,017,50 39P41 5.69 185398,19 23,933-71 2919 20,830-00 39,415.69 18)585.69 42, 19A 2611 331142. 39,41,69 6,273.19 435792.9 2612 42)442,50 391415,69 3, 26, 1 45F765.78 2013 421742,50 39,41 .69 (31326.81) 214 .9 2014 44,942.6E 39,41 .69 (4,626,81) 371 12.16 201E 40P242-50 3 , 41 5.69 (826,81) 36,985,35 2916 41,542.50 39,41 .69 (2,126.81) 341858,54 2017 42,742.50 39,415.69 ,326_ 1 31, 31,73 2018 43,842.50 9141 -69 �42 . 1 27,1 4.92 2919 42,342,50 39,415.69 (2,92 ,81) 245178.11 229 43,32.0 39,41 .69 (3,926.81) 20P251.30 2021 44,242,50 39,41 .69 (4,826.81) 15?424.49 This Exhibit does NOT include Storm Water Studer, Ditch 9., Issues with the School, or any other issues NOT in normal operations of the Storm Water Fund or bond pnit _ 38 k Consulting Engineers & Surveyors 33 Sung} Dr've NW# Suite 206 & Rai-nsey, MN 55-303 Phone (3) 4"33-1 # FAX `6 7-3 Febr-Lrary 4, 2008 Mr. Larry cruse City Administrator City of Albel-t ille 5959 Main Avenue ICE P.O. Box Albertville, MN 1- 009 RE Proposal for Professional S r glees Storin Water Management Plan Dear Mr. Kruse: Thank you for the opportunity to present this proposal for the City of Alt ert ille's Storm Water Management Plan. 1t is our belief that a Storm Water Management Plan would be are invaluable tool for the City and greatly assist with issues such as those associated with County Ditch No. 9, Barthel Industrial Drive and 54th intersection conditions, discharge requirements of Otsego g Creek, needed policy and ordinance revisions. the City's needs relative to determining the impacts of participation in the National Flood Insurance Program, continued growth and development, and infrastructure maintenance .ce and replacement needs. We have prepared a project team led by William Douglass, the Water Resources Department Manager for Bolton & Menk. In addition to the tecluileal expertise we offer the City, we are emphasizing our continued commitment to customer service oil this project. Our objective is to facilitate clear communication between our proposed team and the City's staff: As in the past, we will be readily available to the staff and will be inuiiediately responsive to your requests for information and the completion oftasks. We understand that the process of completing a Stoi-m Water Management Plan will take some time and that there will be interirn bencl-miarks of progress that must be met. We intend OD meeting these deadlines and keeping the City fully aware of our progress throughout this project. Our goal is your complete satisfaction with our final product. Storm water Mana er ent Plan Store water Management Plan evaluates the current and long-term stormwater needs in a core-imunity and recommends a coordinated program of in-iprover ents, maintenance prograins and policies which will result in are organized stormwater system designed to minimize or eliminate fixture flooding. M-.Tub]i c 1 ata\.C] ty Councll\COUTICI[Packet in form ation12008\04- 1- 1()4 21 0 8 8 -E-4 SWMP Propo a] ltr.do Agenda Item No. &E.4* Meetin P- Date April 2 1, 200 9 Mayor and Council Communication — March 3, 2008 Engineering -- Storinwat r Management Proposal Page 2 of Such a plaD encourages the installation of site i pren'ientand toni-twat r drainage svt m a rra n ged and properly sized for e i sting and future developn-cents. A pIan wrll 1dentrfv areas within the community, which should be set aside for stormwater facilities and future improvements such as detention basins, floodplain easements and culvert replacements. The implementation of a Stormwater I anagemeDt Plan provides a guide to goven-iment and real estate developers, and establishes the shape of future drainage infl'astrueture and planning needs. The plan also helps developed eonu-nunities identif 7 weak points in the existing system and establish a priority for future corrective action. Without a plan, a municipality usuaily lacks a cohesive policy and firin direction. This ma T result in money Fasted on improperly located and uncoordinated improvements and flooding conditions will likely continue to deteriorate as development progresses. One of the most important advantages gained by preparing and implementing a Storm ater Management ment plan is the ability to identif T future flooding. If modeling is completed in errough detail, future flooding can be identified b 3T determining size, location and elevation of existing drainage structures. Existing and future flow rates are determined based on the drainage area an historical rainfall patterns. This data is then compared to the capacity of existing facilities. The comparison illustrates those areas of the existing system that are inadequate to accommodate existing and fatur'e flood flow. Models of hypothetical improvement scenarios in the entire watershed can then be prepared to determine which combination of future improvements is most cost effective to provide optrnnum protection, A Storm ater Management. plan provides a basis upon N 7hr h a community can determine a developer's fair share foroff-site contributions that may. be required. It is apparent that a prioperl organized Stormwater Management flan will prepare a municipality for all elements and eontiDgencies involving development and grmNrth. Wetland -Management Plan This attached proposal has been prepared to include an option to add a Wetlands Management Plan. The proposed Wetlands Management Plan includes the evaluation of the functions and values of all wetlands over 1/4-acre in size within the City. This defines the quality of the existing wetlands and provides justification for varying degrees of protection and/or impacts. Among the many benefits of an appro�7ed Wetlands Management flan are Determining which wetlands are exceptional in quality and should be protected. Allowing greater flexibility in administering the Minnesota Wetlands Conservation Act. For example, a landowner or developer may request a decreased wetland buffer in peel area. with are approved wetlands Management Plan, the City could review the quaIit y of the we tland and jus ti' fy the appropriate buffer width based on the quality o f the affected wettand. 2 1p��b�io Da a''ti it � �,neil'x 'oul�e'I Packet infomiation\-200 '04- 1-0 \04 21 2.00 -E-4 s��11 Proposal ltr.do Agenda Rem No. 8. E 0 4 0 Meeting Date April 21, 2008 40 Mayor and Council Communication — March 3, 2008 Engineering -- Stoxiaiwater Management Proposal age 3 of Locating sites for potential wetland rfliancement. This can be used f '- mitigation purposes where other wetlands in the area must be affected by needed inapr vements. Determining which wetlands can be used for storm water management during extreme rainfall e ient . If you agree that the benefits fit.s f a Wetlands Management Plan are rthhil , the optional Wetlands Management Plan proposal can be considered at the same time as the requested Storm Water Management Plan Again, thank )70U for the opportimity to submit this proposal. We loot for yard to working with the City of .l ei-t ille on this pr Ject. Please do not hesitate to contact ine if you have any questions regarding the enclosed information. Sincerely, B LT yr& ,\K,INC. Adam Nafst d. P.E. Project MaDager cc: Bridget Miller, City Cleo' Bill. Douglas, f Water Resources Manager M.'TUblIc Dala'C) ty Comn iRCor1li iI Packet inform tiOTA200 K04- 1-0 \04 212008 8 -E-4 S WMP Proposal Itr. doc Agenda Item No. 8aEA9 Meeting Date April 21, 2008 1 E 191 M cwa� N. CD Consulting Engineers & Surveyor's Phone 63) 4133-2851 • FAX (7-- A r� (Z:: Q!p STORM WATER MANAGEMENT PLAN CITE' OF ALBERTVILLE, MN SCOPE of FORK It is the policy of Bolton & Men , Inc. to stall" all major projects utilizing teani approach, with close coordination between the client and the team maintained at all times. The team assembled for this project is designed to provide the following: 0 Project matiagerfrent Technical review 9 Analytical evaluations Environmemal evaluations ydrologieal modeling abilities a Wetland delineatioxi and evaluation 0 Public. interaction The Bolton & Merck team is intended to be aii extension of the Albertville City staff, with close coordination between the City Administrator, the Public works Supervisors, City CorIsultazlts and the project team maintained at all times. Our team 1'S stRICtured similar to that used for the County Ditch No. 9 sturdy and includes ten to qualified and ex p erlenc d professionals. The proposed project team was selected based on individual expertise and experience as it relates to the reeds of the City of lbert�+ille .. The following represents the Bolton & Menk approach to meeting the goals and obje tlN es of the comprehensive Storm Water Management Plan SWNP for the City ofAlbertville. The proposed work plan has been broken into seven tasks that include the detailed work anticipated. In addition, we have added optional tasks associated with the preparation of a coordinated wetland management plan that �xould Provide flexibility in administering the Minnesota Wetlands Conservation Act. Several of the tasks are further subdivided into sub -tasks and a detailed description of each is provided. We also anticipated and described the mmirnuin participation required by the City of Albertville for the sLzee ssful completion of each task. Bolton and Meek., Inc. anticipates that the Albertville Stor n-i water Management Plan earl be completed by October of Zoo . This proposed timeline can be modified to accommodate specific tlnaelrne requirements of the City. M-,\Publi c Dala\C1ty CoiincliECouneiI Pa ket information' 008", 4- 1 -0 8\04 212 0 -E-4 SWIMP Proposal. do Agenda Item o_ &EAo Meeting Date April 21, 2008 42 Alayor and Council Conimunication — Mar li 3, 2008 Engineering — Stormwater Management Plan Page Task 1; Communication S btask 1 ■ 1 a Kickoff -Mtlll # c f • ■ • • ! i ■ s s • ■ ■ ■ s # f • i # . • ■ ■ ■ r r . . . .. . . . . . . . . . . . . . • . . . ■ 4J 4f Objective, To introduce the key City staff to the key consulting staff developing the Plan, to establish coniniunicatioti protocols associated with the varlou aspects of the Plan, to review all ofthe available neap inn data, acid to formulat a intztually acceptable milestone schedule f the various. tasks and deliverables. escriptioll: Immediately after receiving your notice to proceed, Bolton &. Merck will schedule a i)ieeting. This rnecting is intended to set the plan development in moti zi, develop cooperation witliM the Albeh-ville- olt n &. Menk team, acid to generally share data, field experiences ajid practical knowledge of the existing rwioff patterns. It is hoped that known problem areas with measurable high water elevations acid quantifiable rainfall everts can be discussed as a mearis ofe libr tHig the 1110delii)g process. Ivey StaffInvolved- Nafstad, Douglass, Lilt , Schulz Client Participation: l eetiiig attendance. delivery of City systein snaps, developiiicnt plans, previous Studies and previous modeling data Deliverables: Fleeting ininute.s tJecfive: To maintaffl the team eonimunicat1 i) established at the kickoff rxleeling by holding a ininumini of two ziiilestone nieetings discussing the plan progress, the inter1a) findings acid reconimendations, acid to solicit the ideas and Hiss ht of City staff. Key Staff liw lv d, Nafstad, Douglass, Lelchty, Sliaiii Client Participation: Del iverables : 11 eethia attendance Meeting nimutes M,TubIIc fatal sty ounci ow) iI Packet 1donn tion\ 00 \04- 1- 104 2.1 -E-4 SWMP Proposal,doc Agenda Item No, ScEA Meeting Date April 21, 2 00 4 Mayor and Council Communication — Alarcli 3, 2008 Engineering — StorniNvater Management Plan Page 3 of u tas 1. : ul t r M efin with Outside Governing Bodies Having T�li ss r..,■r ■rrr■!►r•4#.,ii..4�J ■#FfiVV Jurisdiction in Al i*4k Objective- To gaizi the support of the SWMP and the optional Wetland Management Platy from the various i-eview agencies and/or outside govenmig bodies having Jurisdi tion iii Albermlle. escriptloll. Wh i] the SWMP is at the 85 percem draft stage, Bolton & t) proposes to wild City staff appi-oved draft copies to the i-exrJeW authorities that the SWNIP team feels should have input i1i the Plan. With the City's approval, eve also propose to Mclude some of these authorities in key mllestoiie meetings to ensure that the Plan 1s proceeding in accordance with their expectations and to ensure that these ageimes accept the fundamental approaches proposed in the plan preparati 011. Key Staff Involved: Naf tad, Douglass, Leichty Client Parts l'patioll: City to furnish contact names and addresses for goy{ rn'ng bodies to be Invited Deliverables: Compilation of the various responses fl'om the review.Mg authorities Ba tas 1. : Provide are o or-tunity for Public Involvement (As-needed/optional) . ............................................. $800 Objective. To emourage public input acid involvement in the developmez7t of the Plate and to recommend public pailiclpatim in the implementation of the Plan. D scriptIOW Bolton & MeA will work with City staff to schedule and encourage public review of the draft SWMP by soliciting public comment. This is anticipated to be held relative to the development of a flood prone area map as well as relative to the varlous police changes r eornmetidcd by the Plan. Public 111put. is recommended to Mclude developer ai d contractor input as well as that of interested citizens. Although the forum for the data -gathering meeting is reCODIinended to be less formal, such as a pubfiC open house, 1t may also be part of a regular council workshop. Key{ Staff involved: Douglass, , afstad, Leiehty Client Part) 1p tioil: City to offer current public venues and events that presently encourage public participation from which to launch the various new programs Deliverables- -A list of suggested public involvement ent oppoi-tunitie - Meeting zx mutes M:1Nblio Data\C]ty Couji r, ii"Zoun iI Packet ififorirnat) 011� 08\04-2.1-0 't 4 21 2008 8 -E- -4 sWNIP Proposal. do c Agend a Item -N o. 8*EA Meting Date April 21, 2008 4 Mayor and Council Communication � Nlarelr 3, Zook nginee yang— Stormw ter Management Flan 'age 4 of Task : Data Collection. . . . . # i l i . . ■ ■ . . . . . . . . i # # i i ■ O . 0 ■ . # . y . a a • ■ ■ i s f # ■ ! ■ ■ . . . . . . . . . . . . . . .... . . $3, y bjeetav : To collect and document data and input from the many sources incl 1ding- 1. Mapping .. City files County files 4. Atlases . Runoff gener boll 6. Rainfall data . Flood insurance studies . Flood elevations 9. Snowmelt runoff 10. Area soil percolation rates l X . Public input 12. other relevant data sources and infoi-radon used 1jj the S 7 F prep ratiotl f eser'iptioll: Bolton & Men will be researching a sigli1fieant amount of data in order to perfonn the requested level of study and prepare the ultimate plan report. All data som-ces will be documented and listed in a Data Collection Memorandum and submitted with a file containing the information collected. Key Staff Involved- Nafstad, Douglass, Jackman Shain Client Parti ipatioll: City staff will list/or suggest auy potential data sources that may be inadvertently missed in our research Deliverables- A detailed bibliography or proper footnotes in the, final report copy as Nvell as live links in the digital report copy 'ask : Land And Water Resources lnvel toi- ; Subtask •1 ■ Wetlands Inventory (optional) ....... • ...... • ... ■ .... ■ ■ . .... 1 I 5 l Objective, To creat.e city-"l1 d e wetlands inventory complete Nvith MnRAM 3.0 evaluation and ranking of the fu nchom and values of each wetland. Description: Bolton & Meiik will use the national wetlaiids inventory snaps, aerial photographs, an field reconnaissance to verify the e istence of wetlands within the City. All wetlands fund will be. entered into the GIS system. J BoIton & Menk g ill evaluate all wet Iands found u s ing IMn RAM 3. . Key Staff Involved- Naf'stad, Douglass, Javens, Donavre, Sh ill l'Tubl l Data" ity CouncIlComicil Packet inforrnatioti1 , 0 104- 1-08104 21 2008 8-A sWMP Propa al.doc Agenda Item No. 8,,E*4, Fleeting Date April 21, 2008 5 M yot- and Council Communication -- a r t 3, 200 Engineering — Stormily tet- Management Plan 'age 5 of 9 Client Participation: City staff will review wetland inventory maps and provide insight and comment on any modifications found Deliverables- - ArcView GIS coverage for the inventory mapping - Hardcopy drawings of the inventor , i appnig - A written description in the final SNNrNV for each resource Rind Subtas . . othei- Resom-ces Inv nt i- T.................................... S , 335 l ject.ive: To create an inventory of other key resources meding protection). Description: Bolton & Menk will work with City staff to note various other significant ant land and water resources, which typically includes native prairie ommunitles, heavily wooded resources, streams, lakes and wellhead Protection zones. Stich noteworthy resources will be evaluated and inventoried. Key Staff Involved- Naf'stad, Douglass, L i lity, Jackinaii, Shaul Client Participation- Cl'ty staff will review w and list its other significant resources deemed W01-thV of mention, review and comment on the r sLnit nt resource mvent.ory reaps and provide insight and eon irrn nt on any modificati oils found. ] clielia.ble - Are i � GIS coverage for the inventory mapping - Hardcopy draNvings of the inventory mapping - A written description in the final SWMP for each resource found Task : Storm Water Modeling S u b t . 1 . Watershed Mapping ■ ■ ■ ■ ■ ■ ■ ■ • • . • ■ ■ s . • . • • # • . # • • • • • . • i . • • . . ■ .... . • k i, 354 Objective: To create watershed mapping that accurately represents the mrreiit runoff conditions. I escrnptloll: Bolton & Menk will be reviewing, scanning and updating any existing watershed reaps for the major aiid minor watersheds being served by the various mainline J)Ublie storm sewer and public ditch systems and/or by natural conveyances throughout the City of Albertville. This will be accomplished by reviewing the available topographic maps, storm sewer pipe network, site plans for recent developments, and field reconnaissance. Bolton & Menk will present a draft copy of the existing conditions watershed maps to City staff for review to ensure satisfaction. The final product will include hardeopy neaps as well as digital naps. The digital ina s will be incorporated znto the City's GIS system. Key Staff Involved: N f tad, Lei hty. Olsoji, Sh ill Client Participation: City staff will review the watershed neaps and provide insight and -`Jlubl i Data\ ity oun il'Coun it Pa kit infol-iliationl 0 '\ 4- 1-08104 21 2008 S-E-4 SWMP Proposal.do Age,nda Item O. 8aEo4t, Meeting Date April 2.1, 2008 4 Mayor and Council Coniniunicati.on — March 3, 2008 Engineering — Stormwater Management Plan Page 6 of 9 cornment oii any modifications f wid I of iverables: Ar GIS coverage for all watershed mapping - Hardeopy drawings of the final watershed rnap Sobtas 4. : Hyd rol ogic Mod eling 15,914 Objective: To create hydrologic model that accurately represents the Current runoff conditions. Descr iptiorl: Bolton & Menk proposes to irse the StormNET modeling software. StorrnN T can read data from either XPSWMM or EPASWMN4 software programs, and it is significantly more user-friendly and cost effective to use. Fin-ther re, the StormNET software has a graphical interface that allows the user to see the area on a neap while modeling. This alone is a significant cost and time saving aspect. Bolton & Menk will Inpitt the current watershcd conditions into the inodel and generate the resultant flo vs for the 2 - year, l 0- y ear aild 100- year rainfall events. Other hydrologic everts can also be modeled at no additional cost. We often recornmend modeling the systeni for a 1 o-Ill 11 rainfalI event, approximately 66 pereent larger than the 10 o-year event, because it helps to analyze the d narnics of the systein as well as the emergency ovefflow capabilities ofthe existing and proposed conveyances. The model will then be calibrated by courrp ring a recent significant rainfall with the peak pond elcvat.ions predicted by the model. The calibrated model vvill be used to evaluate different best management practice solutions to help in formulating a development management and/or flood mitigation playa. e +F Staff Involved: Nafstad, Douglass, Leiefit , Olson Client Partrcipatloll: The City will furnish all existing maps and unmappedas-built draNATIngs of never imps vellionts. Similar to the inethods used for the Count-Y Ditch No. 9 study, the City will be consulted to provide insight and observation information relative to Imown rainfall eVeDt , ponds and known flood related damage. The it)7 planning and zoning consultant and advisory staffwill provide anticipated ultimate development scenarios for the undeveloped areas. Deliverables: - Digital hydrologic modeling of the existing and mitigated full-gr•oN�7tlI conditions including peak discharge rates, peals 1 oo-yr flood elevations, and recommended storm water storage requirements mitigating continued groNvth or correcting eur-rer)t flooding conditions - Areview GIS coverage of the existing and full build -out watershed mapping - Arcview GIS of the recommended hydrologic designs MANNic DataIN ity CoujiCtWouncil Packet in orina ionl2.008\ -21-08\04 2.1 21008 8- - SWMP Proposal.do A enda lteni No_ sE.4o Meeting Date April 21, 2008 7 May , and Council Communication — March 3, 2008 u i -in — Stoi-m� t r auagenient Plan Page 7 of ubta 4r3; Assessment of Problem Areas and Recommending Corrective Actions i■ i +'•+aR a ; . . i ; ; i • • # i F ■ ♦ r ■ • ■ r r a • s s i i # i s ■ • s W • a ■ i r i # ; ■ . i ■ S � 3 4 l jeeti e: I-o assess existing and potential pater- resow-ee related problenls and reeoniniend corrective a.ctioll . Description: The Bolton & Menk modeling process is hitended to highlight existing acid potential problem flooding, storage, attenuation, erosion, etc. problein areas. These areas will be do ument d and corrective actions will be proposed and discussed in the milestone meetings. The mWally e epted actions Neill be prioritized and described In the report. Key Staff Involved- I asina, N fstad, Douglass, Lel'chty, Olson Client participation: City staff will review the problem areas, augnmit the areas listed with any additionally known through field experience, and eoninient on the acceptability ofthe proposed corrective actions. Deliverables- s: SWMP report section describing the problem areas and the accepted eorreetive actions Task ; GIS S 7 stet 4 Additions ; ; i # . r ■ ■ . ; i # s # ■ F ■ i a ■ ; ■ 4 ; • ♦ i # i • • # i ■ 4 ; ■ ■ # . ; c * e ■ ■ c i ; . F ■ ; ; ; . . ! ; $ 5 9 3 Objective: To work Ith CA37 staff in providing the GIS system eomponew associated with this Plan. L eseriptioll: The GIS layers mcloded In this proposal are: l . Watershed mapping 2. Reconi ended stornn sewer system improv inents Land and water resources inventory,, 111eludijig wetlands and W AM value assessments {optional service) . Reconinmided BMP location sizes, design descriptions and cost . Poiid, wet Iand and key ftoodin9 areas, e fisting and proposed 10 o- year peak elevations, pear inflows, pear otitflows, otitfal1 pipe sizes, drainage area. served and overflow spillway elevations Key Staff Involved- Douglass, Schulz, Shall) -llerA P rticipatloll: Review and open discussion relative to the desired GIS systeni expectations Deliverables: GIS coverage of SWMP data as listed Task : Formulate a Plan to Finance the Recommended Improvements.........$3,04i Objective: To compare the costs associated with continued groNvth VN71th the costs to alleviate flooding associated with the current conditions and storm sewer J*1 -Tobli . Data\Clty CouncIRCouncil backer information\ 0 104- 1- 'N 212008 8-EA SWIMP Pr po l_do Agenda Itein No- 8%E*49 Meet Ing Date , pril 21, 200 48 Mayor and Council Coinnrnnieation — March 3, 200 Engineering — Storm ? tear Management ent Plan page 8 of 9 system deficiencies and to recommend a f naii ing strategy that is fall - and equitable. We have, worked with multiple growth -oriented Storm water financing scenarios in the past and we believe we can assist Albertville in developing all equitable SOILItion by presenting multiple financing alternatives including new development storm water trunk fees, storm water utility review and assessmews, as well as Cleaji Water Partnership Grant opportunities as a rneans of fairly distributing the costs. I e +. Staff bivolved: Kasrna, MAW Douglass, Leieht Client Paiti 1patlon City to assist in offerijig its current finai)eing strategies Deliverables: A re ornmendatl u relative to a sustainable financing structure Task 7; Reports Saba ,1: Storm Water Ma n a geni ent Plan Report......¢..#.. 14,3 43 Subtask 7. : Wetland Management Flan (optional) ................ $8,520 Objectives* To compile draft: acid final reports. Description: We will begin writing the report ininiediately by incorporating kno vii data and will augment it regularly as the various hydrologic model areas within the City are completed and deemed acceptable by City staff. Tht outline of the SWMP report -, and if requested., the optional Wetlands Management Pl zi R pol-t, will be presented for staff` scrutiny at the outset. Once accepted, each nexv stage of the report will be available for 1'elview at each milestone meetili . We propose completing a full report for a small area initially, and seeking ing your approval at the first 1111lestolle Meeting. Once the format, xialysis modeling and CIS templates have been aj)proved, the r m illizig stages will be prepared in the sarrie accepted manner. This ensures a cost effective and l rolnpt delivery of the ultimate. repoil chile beeping 7 LII- staff informed a1id comfortable with the ultimate product. The final document will identify water resource problem areas, identify and prioritize solutions include the Capital Improvement Plan, financITI alterti tiv s, list new policies and ordinances, address future N'PDES and T DL permitting requirements, address City, BWSR and MPC requirements, provide mapping, recommendations and outline the City - approved amendment procedures. Ivey Staff Involved: Krim , N fst d, Douglass, Leichty M -.Tublic. Data',ity ouncli\ oull ll Packet information',2008\04- 1-0 \ 4 2.1 2008 -E-4 SWNIP Proposal. do Agenda Item No. * . wa Meet in a Date April 21, 2008 49 Mayor and Coutl d Communication Lion --- March 3, 2008 Engineering — Stormwater ManagenwDt Plan Page 9 of Ojejit Pal-ticipat1 11: City to review and comment oji the varlous draft repoils in a timely maim r— typically before the jiext scheduled milestone meettin l livera.bl s: Draft acid final re oft copies TOTAL PROPOSEDENGINEIFIUNG SERVICES STORM \J RM WATER MANAGEMENT AN # . • # # i . • # ■ i i i ■ ■ ■ • a • ■ a @ @ # # S d i 72 TOTAL ■. s a F r y.# F# i•## i• i■ i... ■ e s!. 0# i i. i# O i• f 6 i# i i 8 J i 1 68 I.'S, ublic Data%%City ouncll`%Council Packet information\200K.04- 1-0 \104 21 2008 S-EA SWIMP Propo al_doo Agenda Item No. 4S*E*4* N-le Ling Date April 21, 2008 0 A, �1 b e r t v M a 3Toy- and Council Communication sra aN -pow-h LF dma. Big Ott We. April 11, 2008 i SUBJECT: V* FINANCE DEPARTMENT RriPORT RECOMMEND TION: This space on the agenda is reserved for the City Council t ' consider the Finance Department Accounts Receivable Report, Capital Projects eets e i and other a FlDaiieial. Matters. 1 BACKGROUND: City Council requested an exhibit for the transfer of funds that T r approved at the April 7, 2008 meeting. In addition there was a request for the balance in our Sewer Access/TrAccess/TrUDk Fund. Exhibit for Transf i- The balance as of Deeeinber 31, 2007 in the Se Ter Access/Trunk Fund D t ineltiding the loan anio nts was $4, 64,27. The loan for cash flow to other funds from the Smer Access/Trunk Fund as of April 11; 2008 is $2,138,450. Fund Fund B ra Balance 2/31 /97 Transfers Transfers End Balance-� 121 1197 191 General $1,7 9,931. 7 $997, 74,67 7921 57,0 1 Capital Lltl $1,915, 96.27 $5 2,9 2,7 SI : f , $115971 012,00 29 Sewer Access $5,193, 48- 3 $553, 37 1.33 $4,5551077.00 206 Water A ,773, 78,7($274,415.7§)$1, 9 , 3. 9 399 Closed Bond $251,9.9 $1 135.99 $169,263.00 324 96 G Ref/Imp ($ ,1 6 . $80)186.00 $0, 96 341 193 Refund $1,6 9. $116 9. 0 $9. 9 357 Debt Fire Hall $2, 3 , 29. 9 $37,975. $219721795, 0 359 Debt City Hall $2 9,3 2.99 $3893295-00 $1 9,943, 9 9 Closed Capital 393,679,69 $2 6, 9 . $266.to9 . 0 0 $ 31;9 5. 6 65 SAH 19 2 $1, 29. C9 $151269. $0.00 6 1-94 $265,553.9 $265t558.94 $0,00 2 fit Hall ($244,915.0 $205722 . $39,6 7. 5th St Trail $}.9 5,57_99 $0.00 _487 95 Wr1 ht -Co. $2 2.9 $2 2.99 $0.00 498 Flood Mitigation tien $ 6, 9. $260,000.00 $ .99 67 1-94IC7 $55 r 56. $55P567.00 $0.00 601 Sever $ 1 , 515, 7 . 2 59, 73, 75 6, 0 . $1, 15, 5.7 602 Water $392,727.77 $85, 15, $ ,'143. 5 i 1. Publi I at \ ity C011116RCOU11C11 Packet infonnation;2.008\04- 1-08\04 212008 8-E-3 Finance Report.doc. A g eii d a Item N. o.8.'E,5, Meeting Date April 21, 208 51 e �� gal Tom. �.�r . N9 Q11 v uro. Mayor and Council Communication A.pt•ll 1, 2008 S U13 JECT-0 ft C ITS CLERK — A.L ERTVILLE FRIE DLY C I Ty D AYS COMMITTEE REQUEST RECOMMENDATION: This space on the agenda is reserved for the City Council to consider requests from the g meral public that affects the safety of the public during celebratiollsr other events that are held within the Albertville city 11mits. It is respectfully requested that the Mayor {or and Council consider the following inotion: Motion authorizing per -ni sion to extend the hours in the Center -City Park on Thursday, June 12 to 10:00 p,rei.; Friday, June 13 and Saturday, June 14 to 1-: P-rn. and elo sing down the following streets for the annual Albertville Friendly City Days celebration, + iich the Wright County Highway department has l eeD notified of the closing of the streets and request their assistance for security and traffic disbursement for the entire weekend as follows: Street Date(s)T'i1e 5 'h Street N(Main Av . ICE t La � v N � .deg . � I� � - June I All .Dad Lander Ave, I T 5 8 " St. NE to 114 3 5 5 t" St. NE June 9-16 All Day Main Ave. ICE 5 t" St. NE t "' St. N Jun l.) 6-00 P.M. 2-: o a.m. Lander Ave. N "' Street N .� k Ave.�y �� tf3 NT aln vNE 5 St. 1E to 5� St. E � June 14 June 1 All Day :00 p.m. — 2. o a.m. Main Ave. NE 5 "' St. CIE to 6 th St. NE June 15 1,00 p.m. — 4:00 p.m. f th Street NE(Barthel hid, Dr. NE to Main Ave. NE June 15 l -00 p.nn. — 4.00 p.m. Barthel Ind, Dr, NE 1 t St. NE to t St. NE June 15 1:00 p.m. — 4-.00 p.m. 1 " Street NE (Barthel Ind. Dr. NE to Main Ave. NE) June 15 1:00 p.m. — -00 p.m. 60"' Street N CSAH 37 to Main Ave, ICE) June 15 i :00 p.m, — 4-00 p.m. BACKGROUND: Space is reserved on the Council agenda to accommodate the Mayor and Council to review and ask questions about the Albertville Friendly CANT Days Committee request phi h was submitted to the City Clerk, KEY ISSUES: It is the City's policy to review and consider requests from the general public that affects the safety of the public during celebrations or other events that are held within the Albertville city limits, POLICY CONSIDERATIONS: The Mayor and City Council review requests from the general public that affects the safety of the public during celebrations or other events that are held withill the Albertville city limits. FINANCIAL CONSIDERATIONS: There is no financial revenue for requests to extend Central -City Farb hours. and closing down streets throughout Albertville. . Tu b I ic D tal ity Coun c iRCouil 11 Paok t infannanoiQ008\04- .1-0 1 4 2.1 2008 8 -F-1 Alb rtviIle Friendly Oily Days r que t.doc Agenda ltern A Y, ,1, Mee-ting Date April 1, 008 5 I Mayor and Council Communication — April 1, 2008 'ler — Albertville Fr*endly City Days Committee Request Page 2 of LEGAL CONSIDERATIONS: The Mayor and Citv Council have the authoritNp to review and direct staff to take action regardin requests from the general public that affects the a tv of t1l public during celebrations or other events that are held within the Albertville its limits. es ectfully submitted, Larry R. Kruse, City Administrator Department/Responsible Pei -sore: A.dn-iiinstration/Bridet Miller, City Clerk Attachments: Albertville Friendly Clty Days Conimittee letter APubli Data\ ity oun 111 oun it Packet iitfOrixlatiori12 8104- 1- 1 4 21 2008 8-F-1 Albertville Friendly City Davy request -doe Agenda Item No. Meeting Date April 21, 2008 Nbenville Mendly city Days RO, Box 162 Alber "I'lI e, NIN 5 5 3 01 April1, 2008 City of Albertville P.O. Box 9 Albertville, MNT 55301 City Council, The Albertville Friendly :its,. Days committee is i-equesting peTmission to close down the following list of streets on the days listed during Friendly City Days. Street th Street Main Avenue to Lander Avenue Fa der Avenue th Street to Mark I rthel's Driveway) Main Avemie 7th Street to 59th Street Lander Avenue 7th Street to 58fli Street) {lain Aveime 7th Street to 5 9th Street. }fin Avenue (50th Street to 60thStreet) 9th Street (Barthel Industrial Drive to Main Street) Barthel Industrial Drive 1st Street to 9th Street.) 1 st Street (Barthel Industrial Drive to Main Street) Loth Street (CSAH37 to I ain venue Date Time Activity June 9-16 All Day Carnival June 9-16 All Day Carnival June X 3 6:0pirn-: o ain Friday Activities June 14 All Day Saturday Activities Jute 14 •~ ~ f m- : 0 aniSatffday Activities .dune 15 1,00 - 4,00 prnParade Julie 15 1: - :oo prn Parade Julie Is 1: 0 - 4: o pin Parade furl 15 l ; o - 4,00 pin Parade June 15 1,0 - 4,00 pm Parade III For yotir inforinat1on the c onimittee has sub initted applications to Fright Count y Highway Department for clo sIng C SAE 1 o Street) and Main Avenue on June 13"', 14`h, and 1 "', We have also requested assistance from the'Wright County Sheriffs ffie for eeurity and traffic disbursement for the entire weekend_ The mi-nitt ee is also re uesting permission to exi end the hours In the city park from Thursday, June 12 th to 10: 00 p.In . Friday June 1311) and Saturday JL111e 14th to 1-30 ain for the Carnival, Softball tournament and five Bands_ Sincerely, Albertville Friendly City Days Committee 5 1 A as F3,ONA "bertville Mayor and Council Communication 5mo6 Tnwn Aril 16,2008 SUBJECT: 0 CITY CLERK --- ST. ALBERT'S CATHOLIC CHURCH REQUEST RF,COMMEN ATION: This space on the agenda is reserved for the City Council to consider requests from the general public that affects the safety of the public during celebrations or other events that are held within the Albertville city limit.. It is r sp . tfuily requested that tht Mayor and Council consider the following Motion Motion authorizing pert-x sion for the St. Albert's Catholic Church to conduct a Eucharistic Procession on Sunday, May 2 5, 200 8 follovving the 10:00 a.m. mass that will begin at the St. Albcivt's Catholic Church and head south on Lambert v n-Lic NE then head vest onto 41/ Street NE then head north on Lander Avenue NE, which will end back at St. Albert's Catholic Church. BACKGROUND: Space is reserved on the Council agenda to accommodate the Mayor and Council to revl v and ask questions about the St. Albert's Catholic Church request, which Naas verbally s bn- fitted to the City Clerk. KEY ISSUES: It is the City`s policy to review and consider requests from the general public that affects the safety of the public during celebrations or other events that are held within the Albertville city limits. POLICY CONSIDERATIONS: The Mayor and City Council review requests from the general public that affects the safety of the public during celebrations or other events that are held within the Albertville city linalt . FINANCIAL CONSIDERATIONS: There is no financial affects in authorizing a request for a procession. L GAL CONSIDERATIONS - The Mayor and City Council has the authority to review and direct staff to tale action regard ing requests from the general public that affects the safety of the public during celebrations or other everts that are held within the Albertville city limits. Respectfully submitted, r �IJ Larry y R. Kirise City Administrator Department/Responsible Person: Administration/Bridget Miller, City Clerk Attachments: none M.Tubh Data\CIty C'ouncill ouncii Packet iiifoniiatio«1 00 '%.04- .1- 104 21 2008 8-F-2St Alberts Church request doc Agenda Item Igo_ Meeting Date April 21, 2009 57 NQRT-"-W9.,4.T AS_4Q_,C1ATEP C0-N-SU-LTAN..TSr 4-800 Olson Memorial Highway, Suite 202, (� ld n Valley, MIA 554-22 PLANNING REPORT T: Larry Kruse FROM: is Lassie S humal h r-Ge rg p ules l nBri iu DATE: March 6, 2008 E: Albertville — Albertville Townhomes PUD Development Stage Plan, and Site and Building Plan Review FILE: 163.06 — 07.25 BACKGROUND The BKV Group and Albertville Te rnhernes LC D miniurn have submitted an application for a Plan Unit Development (PIED) Development Stage Plan, Site and Building Plan Review w for 37 rental townhome units on the Bret side of Albertville. The location of the proposed project is west of We t grind Apartments, south of County Road 37. The 4.25 acre property is legally described as Lot 1, Block 1, Westwind 3 d Addition. In March h 1996, Kornovi h Development Company applied for PIED Rezoning to allow for a 40-unit townhome development. The property was rezoned to PIED and at the same time the Comprehensive ive Plan land use for the site was amended from high density to medium density. Prier to the proposed townhome development the site had been approved for a 75 unit, three stony apartment building. In 2005, Briggs Properties approached the City will an application to change the guided land use back to High Density Residential to allow the property to be developed with a 70 unit apartment building. Staff indicated that the City was net interested in additional high density residential development unless the project offered a product different from the existing rental properties. The proposal for the luxury apartments never can to fruition. The P D zoning designation is regulated by the requirements of the -, Residential Medium Density Multiple -Family r District and the general townhome performance standards f the Albertville Zoning Ordinance. The 37 units include 25 three -bedroom hones, sic four -bedroom homes} and six two -bedroom homes of which two 2 are single levels. Each townhorne ill have an attached two stall garage. The townhome MAPublic DataTianoing &. oning'�pack t inforiiia.tioj)1200 10 -1l -0 'Albertville Townhonie Report -do Agenda Item No- 8,,G.*4* Meet[ng bate April 21, 2008 59 Mayor and Council Communication — April 15, 2008 Planning --- Dominium To'vvnhome Development Page 2 of development is being designed as rental townhomes which are to be owned and managed by Dominium LLC. Attached For Reference: Exhibit A City Engineer report Exhibit B Location Map Exhibit C Site Plan Exhibit D Building 1 Plan Exhibit E Buildings 2-4 Plans Exhibit F Building 5 Plans Exhibit G Building 6-8 Plans Exhibit H Enlarged Plans Units A&D Exhibit I Enlarged Plans Units B&C Exhibit J Enlarged Plan & Typical Exterior Material Elevation Exhibit K Building 1 Color Elevation Exhibit L Building 2-4 & 6-8 Color Elevations Exhibit M Building 5 Color Elevation Exhibit N Existing Conditions Plan Exhibit o Removal Plan Ehibit P Site Plan Exhibit o Grading and Drainage Plan Exhibit R Storm Water Pollution Prevention Plan Exhibit S Utility Plan Exhibit T Landscape Plan Exhibit U Photometric/Electrical Site Plan ISSUES ANALYSIS Comprehensive Plain. The Albertville Comprehensive Plan} adopted in 1996, changed the guided lard use from High Density residential to Medium Density Residential. idential. The land use was amended in response to the to vnhome project proposed by Kornovi h Development Company. Medium density, as defined by the 1996 Comprehensive Plan, is characterized by a gross density of five to tern housing units per acre. At the time of the Comprehensive Plan, medium density was the type of multiple family housing most needed in the community. The Albertville To nhor es project proposes 37 units on 4.25 acres which creates a gross density of 8.7 units per acre. This density meets the requirement of the land use designation. -1 -Tit bli DataTlannin g & Zonin \packet information 20 16.3-11-0KAIbertviIle Townhom es Report.do Agenda Item No. 8. G A . Meeting Date April 21, 200 60 Mayor and Colincil Communication ---- Api,11 15, 200 Planning — Dominium Townhome Developnieiit Page 3 of Zoning. The project site is zoned PUD, Plan Unit Development and guided by the requirements of the -5, Residential identiaMl Medium Density Multiple -Family District and the general t wnh me performance standards of the Albertville Zoning Ordinance. Multiple family dwellings structure and townhomes are a permitted use. The following table presents the lot requirements and setbacks of the l -5 District: R-5 District Lot Requirements and Townhome Regulations Required Proposed Compliant Minimum Lot Area 15,004 square feet (0.34 acres) 185,130 square feet (4.25 acres) Yes Minimum Lot Area/Unit 5,000 square feet 5,003 square feet Yes Lot Width 100 feet 404.92 feet Yes Minimum Unit Frontage 20 feet 27.5 feet Yes Setbacks Front Yard 35 feet 35 feet Yes Side Yard east 15 feet 10 feet No Side Yard (west) 15 feet 20 feet Yes Rear Yard 30 feet 89 feet i Yes Buildin Hsi ht 35 feet 28 feet Yes Building Coverage 50% 25. 6% Yes Units/Structure 8 Units 6 Units Yes The townhome project r-n ots many of the zoning and townhome requirements. The areas where the project does not meet the requirements are the east side yard setback} the lot coverage, and structures per base lot. While those areas do not meet the district requirements, flexibility is allowed with the PUD. The side yard setback along the south east corner is only 10 feet from the property line. The requirements of the district are 15 feet from adjacent property lines. The location of the setback is near the existing garage of the apartment building and will not infringe upon the dwelling units of the apartment. Flexibility here appears to appropriate and will not have a negative affect on the adjacent property. The ground level patios on the buildings extend into the required setback; however, the ordinance allows therm as a permitted encroachment. Floor Area. The table illustrates the minimum floor area required for town homes based on the zoning ordinance - Minimum Floor Area Per Dwelling Emit Minimum Floor Area Proposed Floor Area 2-Bedrooms Single Level Too square feet 700 square feet 1,071 square feet 1,35 uarre feet 2-Bedrooms Two Stories 3-Bedroom3-Bedrooms 800square feet 1,723 square feet -Bedrooms goo squaws feet 1,856 garre feet 1;1Public DataTlanning Zoriing\packet inform ation\ 0 103-11-0 '\AlbertN,illc ToNvnlioiiiesReport-doe Agenda Item No 8,Gi, Meeting Date April 21, 200 61 Mayor and Council Coin muni ti n- April 159 2008 Planning - Donfinium Townh me Development pment Page 4 of 6 According to the table the proposed square feet for each dwelling units exceed the minimum requirements of the ordinance. Off-street Parkin. The Albertville Zoning Ordinance requires a townhome or similar development have two (2) enclosed spaces per unit. The site and building plans illustrate that each unit is to have a two car garage space accessible at the front of the building. Besides the garage parking the site is illustrated to have 14 parking stalls for guest parking. Fourteen other stalls are shown to be constructed to the east of the site on the apartment property. The ordinance provides no regulations on guest parking and the number of stalls appears to be adequate for the site. Vehicular Circulation. Access to the site will be provided through the existing drive to the 1 estwind Apartments along County Road 37. Cross easements gill need to be established to allow vehicular circulation between the new development and the apartment complex. Interior two-way circulation will move around ar center island. A preliminary review of truck turning radiuses through the site appears to be adequate. A condition of approval will be based on comments received from the City Fire Inspector. Pedestrian Circulation. Sidewalks are placed through the common arrears of the center of the site and connections are provided to the trail along County Road 37. Crosswalks should be provided between the community center and the center island to all for connection between the community center and the playgrounds. Building,Elevations. The exterior building materials are proposed to be face brick, vinyl covered steel siding, shake siding, aluminum wrap trim and vinyl windows. The colors of the building have a red and tarn appearance with white trim. The applicant has specified that the exterior of the buildings are over 25% brick with the reduction of the windows and doors. Lands aE e Plan. 'The development is proposed to have a mixture of shrubs and perennials, The approximately 1,000 perennials planting and over Soo shrubs are to b place around the dwelling units. Shrubs should be place along the parking areas to screen headlights hts into the buildings and onto the apartment site. The shrubs at planting are proposed to be 18 inches es tall; the ordinance requires 24 inches and the plant schedule should be amended. mitre of shade and ornamental trees are spread across the site. The ordinance requires one shade or evergreen tree be provided for each unit; with 37 units the developer has provided 87 shade and evergreen trees. The eleven evergreen trees are placed for screening along County Road 37. ATublic DataTlanning & Z,oning\pa k t ijifoniiatioai' 00 1 -11- 1Alb rt�pill To nhom Report -doe Agenda Item No.8-G,-L Meeting late April 21, 2008 62 Mayor and Council Communication — April 15, 2008 Planning — Donumuni Townhome Development 'age Along County road 37 more intense screening should be provided for the residents located along the front of the property. At the time of installation the v rgr n trees will be five feet tall and will be planted four feet below the finished floor elevation, this leave only one foot of screening for the dwelling units. While the evergreen trees will grow at fast pace further screening should be provided between the evergreen trees and the decks. The screening materials can be deciduous shrubs, which will provide ar goad screen during the seasons the decks are used. The landscape installation specifications require all disturbed arrears to be sodded or seeded. The landscape ontrar for will be responsible for installing the irrigation. A one year warranty is also specified within the landscape installation. The zoning ordinance requires that a two year warranty be given for all plantings to be taken care of by the developer. Signage. The site plan specifies one monument sign at the entrance along County Road 37. No other specifications have been submitted as to the details of the sign. The zoning ordinance requires For each rental development, there shall be permitted one identification sign not exceeding forty square feet in area located near the main entrances to the building or complex of buildings, containing the name of the owner or manager thereof, and the phone number of the manager or owner thereof. In addition, each building with a development with a separate address shall be identified by a separate sign not exceeding five 5 square feet in area with letters of a size and color to cleanly identify the individual building. Photometric Plan, The lighting plan appears to moot the requirements of the ordinance. Snow Storarg . Snow storage location shall be specified on the site plan or a plan to remove the snow from the site shall be submitted to the City. Grading Drainar oand ..Jtilit r. The City Engineer shall review and comment on the submitted plans for grading and drainage and utilities. RECOMMENDATION Based on the submitted plans, Staff recommends approval of the PIED Concept and the site and building plans for the Albertville Townhomes applicant subject to the following and ition: Crosswalks shall be provided for crossing between the community center to the central island and playground. 2. All proposed shrubs shall be planted at 24 inches in height. 3. Shrubs shall be placed to screen headlight from the guest parking areas. WTublie D taTlannin g &. Zoninglpa ket information\ 0 \0: -11-OKAIbertvilie Town home eport_doe Agenda Item I go. - _ • Meeting Date A.pTi1 21, 2009 63 Mayor and Council Coinnjunication -^ April 15, 2008 Planning — Doininiurn Townhome Developinent Page 6 of 6 . The landscape platy shall be amended to include a to year landscape guarantee. . Details of the proposed monument sign shall be submitted for City review. 6. Snow storage location shall be specified on the site plan or a plan to remove the nor from the site stall be submitted to the City. . The developer shall meet the requirements of the City Engineer found in Exhibit A. . The applicant shall enter into a developer's agreement with the City of Albertville. i PC- Mike Court, City Attorney Bridget Miller, City Clerk Adam N f t d, City Engineer Jon Suth rl nd, 130ding Offici@l Owner- Albertville Townhouse, LP, 2355 Polaris Lane N, Suite 100, Plymouth, IVIN 55447-4853 Attn' David Dye N4APabIic Data\P] an n i ng & Zonin \packet information' OO8\03-11-MAIbertviIle Town homes Rep ort - d oc Agenda hem NO 8 * G. 4 t 4 Meetin Date April 1, 8 El CITY of ALBERTVILLE COUNTY WRIGHT STATE of MINK SOTA RESOLUTION No. - 2 RESOLUTION APPROVING A PLAN UNIT DEVELOPMENT(PUD) CONCEPT PLAN AND SITE AND BUILDING PLAN REVIEW FOR THE L ERTVILLE TOWNHO 'ILS LOCATED WEST of THE WESTWIND APARTMENTS To KiNOW AS WLSTWINI 3 ADDITION ALONG CSAH 37 WITHIN THE CITY OF ALBERTVILLE WHEREAS, Albertville Townhomes, LP has submitted are application for a plan unit development concept plaii and site and building plan legally described as follows; and Lot 1; Bloch 1, Westwind 3rd Addition WHEREAS, City staff has reviewed submitted l ns and prepared a plamingreport dated March 6., 20 ; and WHEREAS, the Albertville City Cozincil met on April 21, 2008 to consider the Albertville T'o vffliome s PU D Concept Plan and Site and Building Plan Review application; and WHEREAS, the Albertville City Council has received the Albertville To rl ion es application, revised development plays dated February 14, 2008, staff review documents, and the Plaiming Coz-mlissi n recommendation, and agrees vvitli the findings and recommendation of the Plamaing CoZnmisslon. NOW., THEREFORE BE IT RESOLVED, that the City Council of Albertville, Mir iesot hereby approves the P D Concept Plan and Site and Building Plan Review for the Albertville To nhomes subject to the attached Findings of Facts and Decision. Findings of `act: Based on review of the evidence received, the City{ Council now makes the following finding of fact and decision: A. The site legally described as Lot 1, Bloch 1, Westwind 3ra Addition. B. The plamiing report dated March 6, 2008 from Northwest Associated Consultants and the engineer' report dated Marc. 3, 2008 from Bolton and Melik are incorporated herein. C. The proposed use can be accommodated with existing public services and will not overburden the City's service capacity. D. Traffic, generated by the proposed use is within capabilities of streets serving the property as proposed. N1,"Tubli c Dala\Resol u t ion s'2008 l esolutions\ 00 -024 Wesmind 3 rd PUD .do Agenda Item No. 8.G.I , Meeting Date April 21, 2008 65 Mayor and Council in munic Lion _- April 15,2008 Planning -- Dominlum Twnhome Development Res No 2008-024) Page 2 of E. The requirements ofthe Albertville Zoning Ordinance have been reviewed in relation to the proposed use. F. The proposed actions have been considered in relation to the specific policies and provisions of and have been found to be consistent with the Com rebensive Plan. G. The subject site is tolled PUD, Plan Unit Development. The proposed use is consistent NTjth penii1tt d uses within the P D District and will be compatible with present and future land uses of the surrounding area. H. The proposed use conforms to applicable Zoning Ordinance performance standards and approved plamied unit development standards. I. The proposed use will not tend to or actually depreciate the area in Which it is proposed. Decision: Based on the foregoing information and applicable ordinances, the Cit ' Council hcreby APPROVES the P AD Concept Plan and Site and Building Plan Review based on the most current plans received February 14, 2008 and the revised Development Plans dated February 14, 200 and information received t date, subject t the following in conditions: Planner's epos#t 1. Crosswalks shall be provided for crossing betwecn the community center to the central island and playground. 2.. All proposed shrubs shall be planted at 24 inches in height. . Shrubs sbafl be placed to screen headlight from the guest parking areas. . The landscape plan shall be amended to include a two year landscape guarantee. . Details of the proposed montiment sign shall be submitted for City review. . Snow storage location shall be specified on the site plan or a plan to remove the Snow from the site shall be submitted to the City. . Plans shall be revised to illustrate 6-foot screen fence along the west property line for the full length of Building 5. . Developer shall devise the plans to address the Engineer's review eonunents from the Engineer' s report dated March h o . . The site plan shall address the fire inspector's reeomniendati ns from their report dated NI: TubIIe Data\ResoIutlons\2008 Resolutions\R 2008- (We m1nd 3 rd PUD)-doc Agenda Item o_ 8&G&Iv Meeting Dace April 21, 2008 66 Mayor and Council Communication -- April 15, 2008 Planning — Dominium Townhome Development meat (Res No 2008-024) Page 3 of 3 Wednesday, .April 9, 200. 10. The applicant shall enter into a developer's reement with the City of Albertville. Adopted by the City Council of the City of Albertville this 21 t day of April 2008. Ron Kleel er, Mayor Bridget Millet-, City Clerk :\Publi c Data'Ae olution \2008 I esol ut) o n s\R 200 -02 We t- rind 3 rd PIJ ,doc Agenda Item o- . 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Facsimile: 763.231.2561 plan n r :c a ng.com . MEMORANDUM TO- Albertville honorable Mayor and City Council FROM: Carrie Fuhrm nAlan Brixiu [SATE: April 16, 2008 RE: Albertville Marketplace Restaurant Modifications C FILE: 163. — 07.17 Background Phil Morris has submitted slight modifications to the Emma Krumbee's Restaurant building within the Albertville Marketplace. A site and building plan review of revised plains was conducted for the Albertville Marketplace in February, 2008. At that time, City Council approved site and building plans for Emma Krur b 's Restaurant to b located on Lot 4, Building C. The developer has now come forward with finalized plans for the building that are slightly different from the originally -submitted plans. Floor Plea The floor plan has been slightly modified s' that the building footprint is now a rectangle, with aI 12 foot by 24 foot trash enclosure area located on the east side of the building; an 8 foot by 14 foot vestibule located on the north side; a garden/patio area located on the west side of the building; and a 5.33 foot by 27.33 foot area of the building protruding out on the south side of the building. The proposed square footage remains at 7,300 square feet, per original playa approval. The alterations to the floor plan do not warrant changes to the site plan, which means no modification to the parking requirements r pedestrian circulation are needed. Elevations The building elevations have been finalized from what was submitted in February of 2008. The elevations propose tall, parapet walls that make the building appear to be two stories in height and serve as screens to mechanical quipm nt, The exterior walls shall contain brick, , several windows with multiple, small panes to give the building a country manor appearance. M,TubII c Data\ ity Coun i1" oun ciI Faucet Mfonjiation\ 0 \0 R21-0K04 21 2 0 - G -2 Erg m a K runibees BuiIdIng Plans Update. doc Agenda hem No- 8,G.2, Meeting Date April 21, 2008 Rq Mayor and Council Communication - April 15, 2008 Planning A1 rt ill arli l --- Emma Krr mbee' Page 2 of The south elevation, facing the freeway, contains mostly brick among multiple -paned windows on the 'lower' level that contain awnings. The gird ws on the upper portion of the parapet contain shudders, which 'add to the country manor appearance. These windows are located on all four sides of the building. The west elevation, facing the on - ramp, contains tall, multi -paned windows that do not contain awnings, and a mostly brick exterior. The west elevation also contains ar `round' doorway and two double - framed entrances with tall} multi -paned windows within the door frames. This elevation also contains the garden/patio and trellis, which contains four columns to support the trellis. The garden/patio will not be used for dining. The n r-th elevation, facing the parking lot, is similar to the south elevation in that it contains a mostly brick exterior with multi -paned windows that have awnings. The vestibule is located on this elevation also. The oast elevation contains the least amount of brick and windows. It contains the trash enclosure, an employee door, and a `round' doorway. Conclusion Because slight modifications have been made to the floor plan of Emma Krurnbo 's Restaurant, and the building -elevations have been finalized, staff has brought those alterations to the City Council for their review and final acceptance. Staff believes that the proposal is an attractive -looking building and asks the City Council for their formal approval if they find the building to be acceptable. PC, Mike C uri Adam Iafstad Jon Sutherland Teri Lnhardt End- Building Elevations — 4 sheets Rendered Views of Building sheets Niff TublI c, D ta\C1ty Cours 111 oun iI Packet ]TlforniatioTiI 0D %,04- 1-08\04 212008 - -' Emma Krumbees Building Platys Update,doc Agenda Item No. 8,G.,2, Mee t3n g lute. April ], 2008 70 +. of ly N W tj a ❑ � n �u � �--' r QJ 11-•I �r m _ W O LU U CD '�' Z Ca QQ �a r� V UJ 7 L LL T w y F w W LU W 5 C_ L • 4 C� W W o Q Q x _ w w w N a U a CD J Q s C r a, 2 Irw-rtrt � _ a d �; b L] d U Q w {i n- _ Q Q p n� w a- � co N ti./) LL. 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II II � II If rl !I I II II ¢ I II ll Il li � II II � 11 II [I rl II I I II II !4 44 LL r I I I i"I `--.il L- J111__-- - n0 i8 nY IU� r Q, N 6 mcr R wN /^1l� C**4 L Q �a 'Y LLC' u i' LL s w 12 i � C1 z (b o N W O V (nnf'j' W W CD � LO L/l z C/) -00._ v x 7 LL M O T J __� G N a 'd fJ n o Z w W J F- • W —_ V J •� [� Y Z W _ M _ Q Q n dP4^W^ U Q -� a 4 0~C tea , - r z m o w o p mw � J Q x �w T W w J w Li v - H a a w 7 a a Q Q o p w a- �C] m VM w w m L U H M m Z 0 LU J W F- 0 w m Z 0 W J W F— C-00 w m m Z 0 W I W U) Q w Consulting Engineers & Surveyors 7533 Suiiwood Drive !VV`Lf •Suite 206 •Ramsey: MN 55303 Phone (763) 433-2851 e FAX 1763) 427-0833 MEMORANDUM Date: April 11, 2008 To: The Honorable Ma yor and Ci T Council Cc: Larry Kruse, Albertville CitV�7 Administrator F rom: Adam Nafst d, P.E., Assistant Cite Engineer Subject: Project Status Update i The folio wing is a brief p r j ect states update s of April 11, 2 0 0 8: 1. 2008 Municipal State Aid Syt r h fit � Resolutions for s Osten-i revisions have been seat to the Commissioner of Transportation and the City will collect the 2008 reeds on the newly designated F seginents . 2. Cedar Creep Golf Course Stab} is working to amend the store water rate ordinance and will present to Council for review. CSAH 19 Project t� Street to Albert itl Sou therly -Li therl Li its The Contractor has informed. us that all streetlights will be operational the week of April 21st. . Flood Mit, ation I ro'ect e are working witli the School District to finalize all outstanding dues and land purchase. Outlet Mall Berms Final grading and restoration of both the outlet Mall site and Roden property is expected to occur within the next few weeks. Staff will review the condition of Oh to ensure that any dani ge that may have occurred during construction 1s repaired, 6. Miscellaneous Storm eater Related Items Staffis working to develop options to iin lerrrent a Storm eater Managemer)t Plan. . Albertville To nh mes minium evele ment Staff is reviewing revised the revised plans submitted by Domin'111111. IVI_1Pub1ir, Data,City ouncill oun it Packet inforrnationWW04- 1-08\ 4 21 2008 -H-1 Engineering 04-] -08 Updat .do Agenda Itern No. 8efl, I ao Meeting Date April 21, 2008 Albertville Assistant City Engineer's Project StatUs Report April I 1 � 2008 Page 2 of 2 . CSA 7 (west) Utility t iisio . - Nile . r Developkii nt As directed by Council, staffx preparing r liminary etiginecring report for the extension ofutilities to serve the three pat -eels north of CSAH 37 and west of Kadler Aveime NE. The report will include conceptual layouts,' cost estimates, and funding options, A craft report AA7111 be shared with City Staff next week and presented to Council shortly thereafter. . Albertville Railroad ehauPlat The preliminary plat has beeDdistributed for the City, Geez and the 152 Club to review. 10. A.iatial Street Profits Public works Supervision G ii-nont and I have identified street segments to be overlaid or seal coated as 1 ail of the Cit 's 2 0 0 8 Str et Mai ntenance prof ects. The streets identified will be presented to Council for review and approval. 1 l . Laelunan Avenue E tensiotl The final Plat has been distributed for signatures, The date of recording has yet to be determined. Staff has been working with Cl-istxan Commercial udders to schedule the eompletloii of LaBeaux Station's portion of Laelu-nan Avenue. Staff will be meeting with the Developers on Friday the 18 to and will provide an update to the Council. 12. City Proieets to Resume 1n the S rill 0 Lachman Avenue Extension Q City -Hall South Parking Lot Phil Morris Lift Station CSAH 19 701h Street Improvements I will be at your April 21 t City Council meeting to answer any questions concerning these and/or other projects taping place its town. NITublir, Data'City oun il'x oun it Packet information,20 8104- 1- 8\04 21 2008 -H-1 Engineering 04-15-08 Update -doe Agenda Item 1 ? _ Meeting Date Apr] 1 1, 2008 7 A ,lbertville o ia Smo7o:,f,l u►��,.g. 01� ��tv urn. Mayorand Council Communication SUBJECT: LEGAL —ORDINANCE A; +T I T; UQUOR A-' CITY HALL RECOMMENDATION: ION: It is respectfully requested that the Mayor and Council consider the following motion. Motion to adopt Ordinance I No. 2008-001 entitled an Ordinance Amending Section 8-4-2 of the Albertville City Code Relating to Liquor Consumption on Public property. BACKGROUND: The City Council has requested an amendment to the City Code that would allow alcohol to be consumed t City Hall when a private party rents a portion of City Hall for a special event. KEY Issas: 0 Permit alcohol consumption at City Hall in certain. circumstances. Protect the City from liability through insurance provided by renters. POLIO' C ONSI I AT IONS: The City Council leas the authority to lean a.l coliol at City Hall or to Permit its consumption on the premises with hinitat.iolls. FINANCIAL CONSIDE RATIONS: None, except from potential liability, which is addressed in the Legal Considerations section. LEGAL CONSIDERATIONS: Alcohol on City premises can give rise to City liability in a number of ways. Generally, if aleobol is sold on City property, the City may be liable under iz le ota's Dram Slop laws if someone gets hurt as a result of being served alcohol on City property. This potential liability risk can be significantly reduced by requiring all vendors of alcohol on City Hall property to provide the City witli dram slop insurance naming the City a an additional insured. The ordinance amendment requires that if alcohol is to be sold at City Hall, it only be sold by a licensed caterer who has at least $1,000,000 in dram shop insurance and narnes the City as an additional insured on the policy. The City may also have potential liability under Minn. Stet. 40A.90 which imposes "social Host" liability upon the person in control of the premises for damage caused by an intoxicated minor who obtained alcohol at the premises, provided the City was in a reasonable position to prevent the eonsurtiption of alcohol and knowingly or recklessly permitted the consumption. While the City 1s unlikely to be in this position by simply renting the premises to a person or group for a function, the ordinance amendn-tent requires the party leasing City Hall to provide the City with a general liability insurance policy in the an-iount of $ oo,000 in which the City 1s M.1'ublle L} tal itv 0�1�1 ill ot�t] i1 Packet ljiforinat-oti 200 ', 4-21-0 104 21 200 -1-1 Legal Liquor at City Hall A.doe A enda Item Nro. �. Nlecting, Date April 21, ?D0 _73- ____Y i Ma poi• and Council Communication — April 17, 2008 Legal — ordinance Amendment Page 2 of 2 4 named as an additional insured and to have a eexal endorsement to the City for lost liquor lial��lit�+. The City Attorne 's office has been in contact with the League of Miruiesota Cities Insurance Trust to try to determine whether the Cit 's current insurance would covey' any of these el iin i should the insurance of the party leasing City Hall be insuf fi im. To date, we have not been able to get a clear ans fer from anyone at the League, but will continue trying over the next few days. Respectfully submitted, j Larry . Ka -use Jim City Administrator R e rtinen a onsible Person: Legal/Mike Co ri, City Attorney ttachnients: oi•dinan e No. o - 01 f Ni'\PLiblic-Data`., it , ouii i]k oui)cil Packet infor«latioii\20 1 4-21-0 '�04 212008 8-1-1 Legal Jjquor at City Hall R A.doc Agenda Item No 8. 1.• Meeting .Date. April 21, 200 ORDINANCE No.2V -001 N ORDINANCE AMENDING SECTION 8-4-2 of THE ALBERTVILLE CITY CODE RELATING To LIQUOR CONSUMPTION ON PUBLIC PROPERTY The City Council of the City of Albertville, Minnesota hereby ordains: 1. Section 8-4-2 of the Albertville City Code is hereby ameiided to read as folXo ls: - --2-D LIQUOR CONSUMPTION: A. Prohibited Areas: The eons niption of alcohol is prohibited at the fire hall, the public works facility, the wastewater treatment plant and on any of theproperty oil which those facilities are located unless the city has issued a permit for such nsu pt.1on pursuant to subsection B of this section. (Ord. 2003-21, 10-20- 2003; a d. 2005 Code) B. Permit To Consur e: The city, in its discretion, may issue permit to consume alcohol Oil city property to a club or charitable, religious, or other nonprofit or ani at1 ll which has been in existence for at least three years. C . Insurance Required: Any permit to consun-ie alcohol on city property issued pursuant to subsection B of this section Tall be conditioned upon the applicant providiiig proof of liability insurance coverage acceptable to the city which includes the city as named insured.and meeting any other reasonable conditions required by the city. (Ord. 2003-21, 10-20-2 3 D. Consumption of alcohol at City Hall in rented facilities: 1. Consumption of alcohol at City Hall in a portion of the City Hall facilities rented by a person or organization shall be pegnait.t.ed if such alcohol is provided by are organization ineeting the requirements ofSection - -2f of the lbert ill City Code and such alcohol is not sold on the premises of City Hall. 2. Consumption of alcohol at City Mall in a portion of the City Hall facilities rented by a person or organization shall be permitted if such alcohol is not sold on the premises of City Hall, and the person or organization renting the facilities names the City as an additional insured on a general liability insurance poll (such as a. homeowner's policy) in the minimum amount of $500,000 acceptable to the City by endorsement of host liquor liability to the rented prei .i es at City Hall. . The sale and consumption of alcohol at City Hall in a p r .ion of the City Hall facilities rented by a person or organization shall be permitted oral , if such alcohol IAPublic Data\ ity ouncil\ ouneil Packet' inforination\2 104-21-0 \04 21 2008 8-1-1 Legal Alcohol at Oily hall ordinance revi ion.doe Agenda Item No. 8.1.01 0 Fleeting Date April 21, 2 00 5 Mayor and Council Communle tion - April -1� 2008 Legal - Ordinance No. 20 o1 Page 2 of is Provided by a caterer licensed under Minn. Sta.t. 340A.404, S bd. 12, to sell alcohol in the State of Minnesota and who carries ram shop insurance in the Millimum ainount Of $1,000,000.00 tinder which the City is named as an additional insured paily. . Any part leasing any portion of City Hall where alcohol will be sold or sere-ed must. first agree to and sign an agreement to hold the City harmless fr ill chill -is arising froin sucli rental and to defend and in ej nif�7 the City from all costs incurred a s result of such clain-is. The hold harmless and indernnifieatloll agreement must meet the approval of the City Attorney, 2. This ordinance beconies effective upon its passage and publication according t law. Passed by the coulicil this 21 � day of April, 2 0 o 8. Ron Klecker, Ma �or �--.- ATTEST: Bridget Miller.. City Clerk I:TubII c Data'�.City Coun c iI\Course]] Packet j11form ationl2 0 8\04 -2 1,08\ 4 21 200 8 8 -l-1 Legal Al cohoI at City Dail ordinance rev i slon A o Agenda Item No. �. . Meeting Date April 2.1, 2008 76 J I Nbertvi'lle Smack I atxw. uVirva. Big City Ufe. Al E -M OR AND UM Date: April 1' , 200 To: ci-tv Council � 4 r oin Larry R. Kruse, City; Administrator Re: General Update SENIOR HOUSING A meeting has been scheduled for 11.00 a.m. Aprixl 28"' with Barb Rode, St. Theresa, of New 14ope and CEO, Day. Gannon from Catholic Senior Services to discuss senior housing initiatives in Albertville. Mayor Kleeker and Council Member Fay have volunteered to meet to discuss them` interest in Albertville, WASHINGTON LOBBY TIU The Washington trip was successful ill meetnig WAb all of our Congressional Delegation mehiding Representative oberstar's staff. All seem to indicate that there was lir11ited funding and numerous funding requests. l believe we must begin to lay the ground work to gain Congressional support for the upcoming 2009 Transportation Reauthorization Bill. Further, we must. get the County to recognize that our project is really their project and they need t lobby for these improvements. Commissioners ichelberg and Sa vat l e presented at a recent State ofthe County meeting held in St. Michael hosted by the Wright County Economlc Development Partncrshlp. our project was not n-ientroned as a priority and 1 believe our Commissioners should be taking opportu iti s life this to solicit support. ARENA LAND The STMA. School attorney is reviewing the title. The plan is for the school to bold title and have are agreement with the two cities restricting the use of the lard for are arena for a period of0111e. Once a project becomes a realit y, the land will be transferred to the STMA Arena Board and the school given credit for the land towards the project. M:TUbfic DaWfity oui) iEoun c it Packet tafonnation5\20 104-21-08\04-21- -1-1 City Adniin tr tion port. do Agenda Item No 8J, 1, I l eting Date April 21, 200 Mayor and Council Communication _-- April 17, 2008 ►.dmini ti- ti n -- itv Adnii i r atot-' Rep r- ge2f 1-94 RIGHT-OF-WAY Enclosed in your packet is a preliminary right-of-way inap for the 1-94 prJect. We used S of Federal Funds to purchase the iie htl fight -of -way and have a remaining balance, f S2 ,00 . o available for additional. right-of-way purchases. f would like to seek direction from the Council on acquiring the remaining right-of-way to the extent that we have money. I suggest that the Council consider phasing the prof e t no li vs south and complete the right of way acquisition. on the side we plan to com0ete first. STMA LAND PURCHASE FOR ALBERT VILLAS POND Staff has been finalizing the land purchase transaction with the STMA School. The final results are as follows - Albertville Payables to School Pond Land $ 28,84 Wetland Credit t Lega I $1,1 Pond Construction $157,000 Total $4318 School Payable to fit $,00 Option Consideration Overpaid Invoice 152 0 �Le - .. T_ Trunk Fees $3451000 Total $1,2 4 Net Due School $145,762 Other n ineering Fee 11 i ) - $3;267 Land trade 2nd/rd Ponds - Berm No costs N-1:`�Publie Data'ti ity Councl[\CounciI Packet informat1on� 0 8\04 -2 1-081 4-21 -2008 8 -3-1 C1ty Admin stration Report doc Agen d a hem N o - 8, 1 " -I - Meeting Date April 21, 2008 7 1 t.