Loading...
HomeMy WebLinkAbout1993-06-15 CC Packet• 93-4 STILLWATER CITY COUNCIL June 15, 1993 SPECIAL MEETING 4:30 P.M. REGULAR MEETING 7:00 P.M. 4:30 P.M. Meeting 1. Discussion of Development Agreement between Cub Foods & City of Stillwater 2. Jim Tennessen - Update on Efficiency Study for City Offices. 7:00 P.M. Meeting CALL TO ORDER INVOCATION ROLL CALL APPROVAL OF MINUTES - Special Meeting - May 25, 1993 Regular & Recessed Meetings - June 1, 1993 INDIVIDUALS, DELEGATIONS & COMMENDATIONS 1. Charles Thell, McGladrey & Pullen - Presentation of 1992 Comprehensive Annual Financial Report. 2. Joan Richert, Executive Director, St. Croix Animal Shelter - Discussion of funding for new building. • 3. Greg Schmidt, Chair, Stillwater Library Board - Discussion of Capital Outlay Expenditures for Library computer system with Washington Co. 4. Mayor Hooley - Statement to Downtown Council for planters donated to City. STAFF REPORTS 1. Finance Director 2. Police Chief 3. Public Works Dir. 10. 4. Comm. Dev. Director 7. Fire Chief 5. Parks & Recreation 8. Building Official 6. Consulting Engineer 9. City Attorney City Clerk 11. City Coordinator PUBLIC HEARINGS 1. This is the day and time for the Public Hearing to consider the proposed changes to the Solid Waste Collection Agreement. 2. This is the day and time for continuation of the Public Hearing to consider a Variance to the frontyard setback requirement (30 ft. required, 12 ft. requested) & the slope development standard (no development on slopes over 12 %) for construction of a 20 ft. by 24 ft. attached garage at 118 Lakeside Dr., located in the RB, Two - Family Residential Dist. & Bluffland /Shoreland Dist., Case No. V/93 -17, Michael & Sheryl Meyer, Applicants. Notice of the hearing was published in The Gazette on April 23, 1993 and mailed to affected property owners. 3. This is the day and time for the continuation of the Public Hearing to consider a Special Use Permit for placement of a 40 sq. ft. wall sign & a 90 sq. ft. wall sign located at 514 E. Alder St. in the RB, Two - Family Residential Dist., Case No. SUP/93 -26, Wolf Marine, Applicant. Notice of the hearing was published in The Gazette on May 21, 1993 and mailed to affected property owners. UNFINISHED BUSINESS 1. Commander Elevator Reuse Project, Case No. SUP/88 -23, Mike McGuire, Applicant. NEW BUSINESS 1. Request from Marlene de Boef, Coordinator, Washington Co. Historic Courthouse to borrow the original 1854 City Charter for exhibit. 2. Tom & Lori Martin - Request for reimbursement for moving of fence. 3. Consideration of Development Agreement for TIF assistance between City of Stillwater & CUB Foods. 4. Reappointment of Jack 'Jewell to Board of Water Commissioners. 5. Lily lake Water Monitoring. PETITIONS, INDIVIDUALS & DELEGATIONS (Continued) CONSENT AGENDA 1. Resolution Directing Rayment of Bills (Resolution No. 93 -109). 2. Applications (List to be supplied at meeting). 3. St. Mary's Church "Beer & Brat" Fundraiser, July 3 - Request for Beer Permit. 4. Application for Payment No. 1, Volk Sewer & Water, Highlands 4th Add. 5. Set Public Hearing date of July 6, 1993 for the following Planning Cases: a. Case No. V/93 -34 - A Variance to the Sign Ordinance for construction of a 19 sq.ft. sign on a canopy or existing building in the Two - Family Residential Dist., RB Zoning Dist at 808 No.Fourth St., Consolidated Lumber Co., Applicant. b. Case No. SUP/93 -36' A Special Use Permit for operation of a painting business out of a residence at 507 W. Maple St. in the Two - Family Residential, RB Zoning Dist., Forrest Cole, Applicant. c. Case No. SUB/93 -37 - Resubdivision of two lots, (2.48 acres), into three lots of .65 ecres, .75 acres, and 1.18 acres, located in the Two - Family Residential, RB Zoning Dist. at 1023 No. Broadway, Robert McGarry, Applicant. d. Case No. SUB/93-35 - Minor Subdivision of lots 17, 18 & 19, Churchill & Nelson's 2nd Add., by adding a 5 ft x 150 ft. parcel to Lots 6,7 & 8, Churchill & Nelson's 2nd Add., located in the Two - Family Residential, RB Zoning Dist., 311 E. Burlington St., Edna Andrewson, Applicant. e. Case No. SUB/93 -38 - Minor Subdivision adding the south 10 ft. of Lot 4, Block 3, Thompson, Parker & Mower's 2nd Add. to Lot 6 of the same addition located in the Two - Family Residential, RB, Zoning Dist., at 229 No. Everett St., Betty Swanson, Applicant. f. Case No. SUP /V/93 -39 - A Special Use Permit & Variance to the Bed & Breakfast Ordinancd (another Bed & Breakfast is located within 900 ft) to conduct a four -4uest room Bed & Breakfast at 1306 So. Third St. located in the Two-Family Residential, RB Zoning Dist., John G. & Elizabeth Hilpisch, Applicants. 2 COMMUNICATIONS /REQUESTS COUNCIL REQUEST ITEMS STAFF REPORTS (Continued) QUESTIONS /COMMENTS FROM NEWS MEDIA ADJOURNMENT • • 3 • June 14, 1993 Steve Russell •Community Development Director City of Stillwater 216 N. Fourth Street Stillwater, MN 55082 Cub Foods Dear Steve, I apologize for not being able to attend the Tuesday afternoon session of the City Council meeting, but as we discussed today, I am on a similar assignment Tuesday evening in Denver. I wanted to bring you up to date with regard to two recent developments. As you know, it had been requested that Cub Foods share in the cost of any project overruns for the west side of the junior high complex. Also, Cub had been requested to guarantee that the junior high/east wing would be used as our headquarters for at least as long as the TIF agreement is in effect. After our discussions on both topics, I understand where the Council is coming from on both points. In that spirit, I discussed both issues with our Cub management group last Friday. As a result of our deliberations at Cub, I would like to offer the following: 1. Cub Foods will agree to share the cost overruns associated with improvements to the west side parcel if TIF funds prove to be insufficient. We understand that this cost will be shared evenly with City, and that Cub's share can take the form of a lump sum payment or assessments over a 10 -year period. This is (to us) a significant departure from the agreement we had earlier envisioned, but we understand the need for some reassurance on the City's part, and we appreciate the cooperative spirit which has been part of our talks since the beginning. Please note that my letter of last week insisted on this provision, but we have agreed to concede this point. 127 Water Street • P.O. Box 9 • Stillwater, Minnesota 55082 -0009 • (612) -439 -7200 2. Cub Foods cannot, however, agree to guarantee that we will occupy the building for the life of the TIF agreement. We expect that we will do so, but cannot foresee what other events may occur in the future. I had hoped that we could eliminate the City's risk by guaranteeing the repayment of the bonds necessary to improve the west side. We are still offering to do this. Steve, I hope this will imove to be a satisfactory solution. We are eager to get on with the project, and hope to close on our purchase of the east wing within the next two weeks. Please convey my. sincere apologies to City Council inemberforinot being there in person. My Denver Oity council meeting could not be rearranged, but-all things considered, I'd rather be in Stillwater. Sincerely, 0315TT ( fek/.. I Tom Thueson Director of Development Cub Foods 2. • • CONTRACT FOR PRIVATE REDEVELOPMENT THIS AGREEMENT, dated as of the day of 1993, between The City of Stillwater (the "City "), a home rule charter city of the State of Minnesota, having its principal offices at 216 North 4th Street, Stillwater, Minnesota 55082, and SUPERVALU INC. (the "Redeveloper "), a Delaware corporation, having its principal offices at P.O. Box 990, Minneapolis, Minnesota 55440. WITNESSETH: WHEREAS, the City is a home rule charter city organized and existing pursuant to the Constitution and laws of the State of Minnesota and is governed by the Council of the City; and WHEREAS, pursuant to the Municipal Development Districts Act, Minnesota Statutes, Section 469.124- 469.134, as amended, the Council is authorized to establish development districts in order to provide for the development and redevelopment of the City; and pursuant to the Minnesota Tax Increment Financing Act, Minnesota Statutes, Section 469.174- 469.179, as amended, the Council is authorized to finance the capital and administration costs of a development district with tax increment revenues derived from a tax increment financing district established within the development district; and WHEREAS, the Council of the City has established a development program (the "Program ") pursuant to the Municipal Development Districts Act; and has established a development district (the "Development District ") and Tax Increment Financing District No. 6 (the "Tax Increment District ") pursuant to the Municipal Development Districts Act and the Minnesota Tax Increment Financing Act; and has prepared and approved a tax increment financing plan and a development district plan (the "Plan "); and WHEREAS, the major objectives of the Council in establishing the Development District are to: remove, prevent, or reduce blight, blighting factors, causes of blight, or the spread of blight and deterioration; eliminate unsafe structures and conditions; provide land for needed public parking, utilities, and facilities; remove incompatible land use, eliminate obsolete or detrimental uses; and assemble land for redevelopment; and WHEREAS, in order to achieve the objectives of the Program and Plan the City is prepared to acquire certain real property located in the District (such real property is more particularly described in Schedule A to this Agreement), and to construct certain public improvements on the condition that the Redeveloper acquire certain Real Property and constructs the Minimum Improvements thereon; and WHEREAS, in order to achieve the foregoing the City has determined to finance the construction of certain Public Improvements through the sale of bonds; and the City believes that the development and redevelopment of the Development District pursuant to this Agreement, and fulfillment generally of the terms of this Agreement, are in the vital and best interests of the City and the health, safety, morals and welfare of its residents, and in accord with the public purposes and provisions of applicable federal, state and local laws under which the Program is being undertaken and assisted; NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other as follows: ARTICLE I Definitions Section 1.1. Definitions. In this Agreement, unless a different meaning clearly appears from the context: 1.1.01. "Abandonment" means failure of an assignee or transferee of the Redeveloper to maintain substantial occupancy of the complete Minimum Improvements for more than ten consecutive days, unless occupancy is prevented by strike, casualty or other like circumstances beyond the control of the Redeveloper's transferee. 1.1.02. "Act" means the Municipal Development Districts Act, Minnesota Statutes, Section 469.124 et seq., as amended. 1.1.03. "Agreement" means this Agreement, as the same may be from time to time modified, amended, or supplemented. 1.1.04. "Assessed Market Value" or "Assessed Market Valuation" means the tmarket value of real property as determined by the city assessor of the City in accordance with Minnesota Statutes, Section 273.11 (or as finally adjusted by any assessor, board of equalization, commissioner of revenue, or any court). 1.1.05. "Assessment Agreement" means the agreement, in the form of the agreemen contained in Schedule C attached to and made a part of this Agree ent, among the Redeveloper, the City, and the city assessor of the City, which for purposes of this Agreement is the assessor of Washington County, who is acting as City Assessor by appointment, entered into pursuant to Section 6.5 of this Agreement. 1.1.06. " Bonde" means the City's General Obligation Tax Increment Bond, Series 1993A. The term "Bonds" shall also include any bonds or obligations issued to refund any Bonds. 2 • • • • • 1.1.07. "Certificate of Completion" means the certification, in the form of the certificate contained in Schedule --D attached to and made a part of this Agreement, provided to the _ Redeveloper, pursuant to Section 4.4 of this Agreement. 1.1.08. "City" means the City of Stillwater, Minnesota. 1.1.09. "Construction Plans" means the plans, specifications, drawings and related documents on the construction work to be performed by the Redeveloper on the Redevelopment Property: (a) shall be as detailed as the plans, specifications, drawings and related documents which are submitted to the building inspector of the City, and (b) shall include at least the following for each building: (1) site plan; (2) foundation plan; (3) floor plan for each floor; (4) elevations (one side); (5) facade and landscape plan; and (6) such other plans or supplements to the foregoing plans as the City may reasonably request. 1.1.10. "County" means the County of Washington, Minnesota. 1.1.11. "Development District" means Municipal Development District No. 1 created by the City. 1.1.12. "East Wing" means that portion of the Redevelopment Property lying east of the east line of Third Street, upon which the Redeveloper will construct the Minimum Improvements. 1.1.13. "Event of Default" means an action described in Section 9.1 of this Agreement. 1.1.14. "Holder" means the grantee under any Mortgage. 1.1.15. "Maturity Date" means the date when the principal and interest on the Bonds are paid in full, which shall in no event be later than December 31, 2010. 1.1.16. "Minimum Improvements" means the improvements to be constructed by the Redeveloper on the East Wing of the Redevelopment Property. 1.1.17. "Minnesota Environmental Policy Act" means the statutes located at Minnesota Statutes, Section 116D.01 et seq., as amended. 1.1.18. "Minnesota Environmental Rights Act" means the statutes located at Minnesota Statutes, Sections 116B.01 et seq., as amended. 1.1.19. "Mortgage" means any mortgage made by the Redeveloper which is secured, in whole or in part, with the East Wing Redevelopment Property and which is a permitted encumbrance pursuant to the provisions of Article VII of this Agreement. 3 1.1.20. "National Environmental Policy Act" means the federal law located at 42 U.S.C.§ §4331 et seq., as amended. 1.1.21. "Net Bond Proceeds" means that amount of the Bonds remaining available to be spent by the City after deducting all expenses incurred by the City in connection with the Development District, the Tax Increment District, and this Agreement including, but not limited to, all amounts expended in connection with the issuance of the Bonds, all amounts used to pay interest on, fund a reserve for or sell at a discount the Bonds, and all administrative expenses as defined in the Tax Increment Act. 1.1.22. "Net Proceeds" means any proceeds paid by an insurer to the Redeveloper Qr the City under a policy or policies of insurance required to be provided and maintained by the Redeveloper pursuant to Article V of this Agreement and remaining after deducting all expenses (including fees and disbursements of counsel) incurred in the collection of such proceeds. 1.1.23. "Permitted Encumbrances" means the encumbrances described in Schedule E of this Agreement. 1.1.24. "Plan" means collectively the tax increment financing plan and the development district plan created in connection with the Program and the Development District. 1.1.25. "Program" means the development program approved by the City in connection with the creation of the Development District, as it may be amended or modified. 1.1.26. "Public Improvements" means the demolition, site clearing and preparation, pollution abatement, and parking and related facilities to be constructed by the City on the West Wing of the Redevelopment Property. 1.1.27. any Bonds may 1.1.28. corporation. 1.1.29. described in Wing and the 1.1.30. "Redemption Date" means the earliest date on which be redeemed and paid prior to full maturity. "Redeveloper" means SUPERVALU INC. a Delaware "Redevelopment Property" means the real property Schedule A of this Agreement, consisting of the East West Wiig. "State" means the State of Minnesota. 1.1.31. "Tax Increment" means that portion of the real property taxes paid with respect to the Redevelopment Property which is remitted to the City as tax increment pursuant to the Tax Increment Act. 4 • • • 1.1.32. "Tax Increment Act" means the Tax Increment Financing Act, Minnesota Statutes, Sections 469.174- 469.179, as amended. • • 1.1.33. "Tax Increment District" means the Tax Increment Financing District No. 6 created by the Council in connection with the Development District. 1.1.34. "Tax Official" means any City or county assessor; County auditor; City, County or State board of equalization, the commissioner of revenue of the State, or any State or federal district court, the tax court of the State, or the State Supreme Court. 1.1.35. "Unavoidable Delays" means delays which are the direct result of strikes, other labor troubles, fire or other casualty to the Minimum Improvements or Public Improvements„ litigation commenced by third parties which, by injunction or other similar judicial action, directly results in delays, or acts of any federal, state or local governmental unit (other than the City) which directly result in delays. 1.1.36. "West Wing" means that portion of the Redevelopment Property lying west of the east line of Third Street upon which the City will construct the Public Improvements, and all portions of the pedestrian access tunnel lying beneath Third Street connecting the West Wing and the East Wing. ARTICLE II Representations and Warranties: Interpretive Rule Section 2.1. Renresentations by the City. The City makes the following representations as the basis for the undertaking on its part herein contained: 2.1.1. The City is a charter city of the State with all the powers of a charter city duly organized and existing under the laws of the State. Under the provisions of the Act, the City has the power to enter into this Agreement and carry out its obligations hereunder. 2.1.2. The City has created, adopted and approved the Development District in accordance with the terms of the Act. 2.1.3. The City has created, adopted, certified and approved the Tax Increment Financing District No. 6 pursuant to the Tax Increment Act. 2.1.4. The City will acquire the West Wing Redevelopment Property and construct the Public Improvements upon the West Wing in accordance with the Plan and this Agreement. 2.1.5. To finance the costs of the activities undertaken by the City, the City proposes to use the proceeds of Bonds issued by the City and to pledge tax increment generated by the Tax Increment District to the payment of the principal of and interest on the Bonds. Section 2.2. Representations and Warranties by the Redeveloper. The Redeveloper represents and warrants that: 2.2.1. The Redeveloper will construct, operate and maintain the Minimum Improvements in accordance with the terms of this Agreement, the Plan and all local, state and federal laws and regulations (including, but not limited to, environmental, zoning, building code and public health laws and regulations), except for variances necessary to construct the improvements contemplated in the Construction Plans approved by the City. 2.2.2. At such time or times as will be required by law, the Redeveloper will have complied with all applicable local, state and federal environmental laws and regulations, and will have obtained any and all necessary environmental reviews, licenses or clearances. As of the date of execution of this Agreement, the Redeveloper has received no notice or communication from any local, state or federal official that the activities of the Redeveloper or the City in the Development District may be or will be in violation of any environmental law or regulation. As of the date of execution of this Agreement, the Redeveloper is aware of no facts the existence of which would cause it to be in violation of any local, state or federal environmental law, regulation or review procedure or which would give any person a valid claim under the Minnesota Environmental Rights Act. 2.2.3. The Redeveloper will use best effort construct the Minimum Improvements n accordance with all applicable local, state or federal energy - conservation laws or regulations. 2.2.4. The Redeveloper will use reasonable efforts to obtain, in a timely manner, all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, state and federal laws and regulations which must be obtained or met before the Minimum Improvements may be lawfully constructed. 2.2.5. Neither the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, nor the fulfillment of or compliance with the terms and conditions of this Agreement is prevented, limited by or conflicts with or results in a breach of, the terms, conditions or provisions of any corporate restriction or any evidences of indebtedness, agreement or instrument of whatever nature to which the Redeveloper is now a party or by which it is bound, or constitutes a default under any of the foregoing. 6 • • • 2.2.6. The Redeveloper agrees that it will indemnify, defend, and hold harmless the City, its governing body members, officers, employees, agents and contractors, from any and all claims or causes of action, of whatsoever nature, arising or purportedly arising out of the actions of the Redeveloper, its officers, employees, agents or contractors in connection with the construction, installation, ownership or operation of the Minimum Improvements. ARTICLE III Acauisition and Conveyance of Property Section 3.1. Acauisition of Redevelopment Property. As of the date hereof and in contemplation of the execution of this Agreement, the Redeveloper and the City have acquired the right to purchase the Redevelopment Property from Independent School District No. 834 for the price of $2.00 as described in a purchase agreement between the same parties dated , 1993. The Redeveloper and the City agree that they will purchase the Redevelopment Property and that the City will accept a conveyance of the West Wing Property and that the Redeveloper will accept a conveyance of the East Wing Property provided that the following conditions are satisfied: (i) neither the City nor the Redeveloper are then in default under this Agreement; Section 3.2. Time of Conveyance. 3.2.1. If no Event of Default has occurred (or if an Event of Default has occurred but has been cured), the closing of the redevelopment property and the respective conveyances to both the Redeveloper and the City shall occur on the later of: (i) on the 16th of June, 1993; or (ii) on such other date as the City and the Redeveloper shall mutually agree in writing. 3.2.2. Unless otherwise mutually agreed by the City and the Redeveloper, the execution and delivery of all deeds and the payment of any purchase price shall be made at the principal offices of Independent School District No. 834. 3.2.3. The Redevelopment Property Deeds shall be in recordable form and shall be promptly recorded with the Assessment Agreement. Section 3.3. Purchase Price. 3.3.1. The purchase price to be paid to Independent School District No. 834 by the Redeveloper in exchange for the East Wing Redevelopment Property Deed shall be $1.00. The purchase price to be paid to Independent School District NO. 834 by the City in exchange for the West Wing Redevelopment property deed shall be $1.00. Section 3.4. Title. 3.4.1. The Redeveloper agrees that it will, on or before the date that the City and the Redeveloper acquire the Redevelopment Property, review the state of title to the property and take such actions as may be reasonably possible to cause the present owners of the parcel to render title to the parcel marketable. Section 3.5. Public Improvements,. In addition to its other undertakings pursuant to this Agreement, the City agrees that in order to assist in the preparation of the Redevelopment Property for the Redeveloper's development activities hereunder, the City will undertake the construction of the Public Improvements upon the West Wing property. The Public Improvements are those improvements presented to the city council and given design review approval on May 18th, 1993, shall generally consist of demolition of the buildings and that other abandoned improvements on the site, the clearing of the site, the removal and abatement of hazardous material, and the construction of a surface parking lot on the site that shall have at least 171 parking spaces, and such other improvements or expenditures for public improvements as may, in the opinion of the City's fiscal consultant and legal counsel, be paid using net tax increment bond proceeds available from the sale of a Tax Increase Bond that will be sold for the purpose of financing the Public Improvements. 3.5.1. Excess Costs. In the event that the cost of completing the Public Improvements according to the approved plans exceed the net bond proceeds, the City shall have the right, provided that the lot is at least graveled and substantially available for public use, to suspend construction of the parking lot landscaping, and bituminous surfacing until such time as tax increment is accumulated, in a fund created and maintained by the City for the purpose, in an amount sufficient, not only to meet debt service on the bonds but to pay the cost of completing the parking lot according to the approved plans. In the alternative, at the option of the Redeveloper, which shall be given to the City in writing, the City shall complete the Public Improvement according to the approved plans if the Redeveloper agrees to pay 50% of the excess costs through the payment of special assessments levied against the East Wing Redevelopment property pursuant to Minnesota Statute, Chapter 429 in not less than ten (10) equal annual installments. 3.5.2 Commencement and Completion of Public Improvements. The City shall commence construction of the Public Improvements 8 • • • written seven (7) days after conveyance of the Redevelopment Property and upon expiration of any Wing leasehold interest of Independent School District No. 834 retained in the West Wing Redevelopment Property, or on such other date as the parties shall agree. The City shall substantially complete the construction, subject to conditions set forth in §3.5.1, by March 31, 1994 unless prevented from doing so by order of court or due to circumstances beyond their control. 3.5.3 Certificate of Completion. Promptly after substantial completion after Public Improvements in accordance with the approved plans, the Redevelopers will furnish to the City within an appropriate instrument so certifying. 3.5.4 Parking Lot Maintenance and Availability. The City will maintain the Public Improvements as a Public Parking Facility at a level of maintenance equal to other Public Parking Facilities within the City. Maintenance shall include snow plowing and removal, lighting, driving surface repair and stripping. The City will not charge the Redevelopers or any of its offices or employees any rental fees for use of the parking facilities that is different than is charged other members of the public. The City however, reserves all air rights over the surface of the parking facilities, and further reserves the right to establish a Parking District that includes the East and West Wing Redevelopment Property within its boundaries, that might result in costs that are spread against benefited property in the District. • ARTICLE IV Construction of Minimum Improvements Section 4.1. Construction of Minimum Improvements. The Redeveloper agrees that it will construct the Minimum Improvements on the East Wing Redevelopment Property in accordance with the approved Construction Plans and at all times prior to the Maturity Date will operate and maintain, preserve and keep the minimum Improvements or cause the Minimum Improvements to be maintained, preserved and kept with the appurtenances and every part and parcel thereof, in good repair and condition. Section 4.2. Construction Plans. 4.2.1. The Redeveloper has submitted to the City "Preliminary Plans," consisting of floor plans and sketches of the exterior and interior of the proposed Minimum Improvements which illustrate the size and character of the proposed improvements. The Preliminary Plans shall be deemed approved by the City. 4.2.2. No later than Twenty (20) days after execution of this agreement, the Redeveloper shall submit Construction Plans to the agreement, the Redeveloper shall submit Construction Plans to the City. The Construction Plans shall provide for the construction of the Minimum Improvements and shall be in conformity with the Program, this Agreement, the Preliminary Plans, and all applicable state and local laws and regulations. The City shall approve the Construction Plans in writing if, in the sole discretion of the City: (a) the Construction Plans are consistent with the Preliminary Plano and conform to the terms and conditions of this Agreement; (b) the Construction Plans conform to the goals and objectives of the Program and Plan; (c) the Construction Plans conform to all applicable federal, State and local laws, ordinances, rules and regulations; (d) the Construction Plans conform to any conditions of approval contained in any zoning permit issued by the City. (e) the Construction Plans are adequate to provide for the construction of the Minimum Improvements; and 4.2.3. If the Redeveloper desires to make any change in the Construction Plans after their approval by the City, the Redeveloper shall submit the proposed change to the City for its approval. If the Construction Plans, as modified by the proposed change, conform to the requirements of this Section 4.2 of this Agreement with respect to such previously approved Construction Plans, the City shall approve the proposed change and notify the Redeveloper in writing of its approval. Such change in the Construction Plans shall, in any event, be deemed approved the City unless rejected, in whole or in part, by written notice by the City to the Redeveloper, setting forth in detail the reasons therefor. Such rejection shall be made within ten (10) days after receipt of the notice of such change. Section 4.3. Commencement and Completion of Construction. The Redeveloper shall commence construction of the Minimum Improvements within seven (7) days after conveyance of the Redevelopment Property, or on such other date as the parties shall agree. The Redeveloper shall substantially complete the construction by March 31, 1994 unless they are prevented from doing so by order of a court or due to circumstances beyond their control. All work with respect to the Minimum Improvements to be constructed or provided by the Redeveloper on the Redevelopment Property shall be in conformity with the Preliminary Plans and Construction Plans as submitted by the Redeveloper and approved by the City. 10 • • • • • • Until construction of the Minimum Improvements has been completed, the Redeveloper shall make reports, in such detail at such times as may reasonably be requested by the City, -as to the actual progress of the Redeveloper with respect to such construction. Section 4.4. Certificate of Completion. 4.4.1. Promptly after substantial completion of the Minimum Improvements in accordance with the Construction Plans the City will furnish the Redeveloper with an appropriate instrument so certifying. Such certification by the City shall be a conclusive determination of satisfaction and termination of the agreement with respect to the obligations of the Redeveloper, and its successors and assigns, to construct the Minimum Improvements and the dates for the beginning and completion thereof. Such certification and such determination shall not constitute evidence of compliance with or satisfaction of any obligation of the Redeveloper to any Holder of a Mortgage, or any insurer of a Mortgage, securing money loaned to finance the Minimum Improvements, or any part thereof. ARTICLE V Insurance Section 5.1. Insurance. 5.1.2. Upon transfer or assignment of the East Wing Property as set fourth in Article VIII and prior to the Maturity Date, the transferee or assignee shall maintain, or cause to be maintained, at its cost and expense, and from time to time at the request of the City shall furnish proof of payment of premiums on insurance as follows: (i) Insurance against loss and /or damage to the Minimum Improvements under a policy or policies covering such risks as are ordinarily insured against by similar businesses, including (without limiting the generality of the foregoing) fire, extended coverage, vandalism and malicious mischief, boiler explosion, water damage, demolition cost, debris removal, collapse and flood in an amount not less than the full insurable replacement value of the Minimum Improvements, but any such policy may have a deductible amount of not more than $25,000. No policy of insurance shall be so written that the proceeds thereof will produce less than the minimum coverage required by the preceding sentence, by reason of co- insurance provisions or otherwise, without the prior consent thereto in writing by the City. The term "full insurable replacement value" shall mean the actual replacement cost of the Minimum Improvements (excluding foundation and excavation costs and costs of underground flues, pipes, drains, and other uninsurable items) and equipment, and shall be determined from time to time at the request of the City, but not more 11 frequently than once every three years, by an insurance consultant or insurer, selected and paid for by the Redeveloper and approved by the City. All policies evidencing insurance required by this subparagraph (i) with respect to the Minimum Improvements shall be carried in the names of the Redeveloper and the City as their respective interests may appear and shall contain clauses which provide for Net Proceeds of insurance resulting from claims per casualty thereunder to the Minimum Improvements to be made payable in accordance with the terms of any approved Mortgage, or if no Mortgage, directly to the City. The City and the Redeveloper shall jointly agree on the amount of settlement. (ii) Comprehensive general public liability insurance, including personal injury liability (with employee exclusion deleted), and automobile insurance, including owned, non -owned and hired automobiles, against liability for injuries to persons and /or property, in the minimum amount for each occurrence and for each year of $1,000,000.00, for public liability not arising from ownership or operation of automobiles (or other motor vehicles), and in the minimum amount of $600,000 for each occurrence for liability arising out of ownership or operation of automobiles (or other motor vehicles) and shall be endorsed to show the City as additional insured. (iii) Such other insurance, including worker's compensation insurance respecting all employees of the Redeveloper engaged in work with respect to the construction of the Minimum Improvements, in such amount as is customarily carried by like organizations engaged in like activities of comparable size and liability exposure; provided that the Redeveloper may be self- insured with respect to all or any part of its liability for worker's compensation. In the event th Minimum Improvements or any portion thereof is destroyed by fire or other casualty and the damage or destruction is estimated to equal or exceed $25,000, then the Redeveloper shall within one hundred and twenty (120) days after such damage or destruction, proceed forthwith to repair, reconstruct and restore the damaged Minimum Improvements substantially the sane condition or utility value as it existed prior to the event causing such damage or destruction and, to the extent necessary to accomplish such repair, reconstruction and restoration, the Redeveloper will apply the Net Proceeds of any insurance relating to such damage or destruction received by the Redeveloper to the payment or reimbursement of the costs thereof. Any Net Proceeds remaining after completion of construction shall be disbursed to the Redeveloper. 5.1.5. If a tr4nsferee or assignee of the Redeveloper is in compliance with the' terms and conditions of the Program, this 12 • • • • • • Agreement and the Redevelopment Property Deed, then any Net Proceeds of insurance relating to such damage or destruction received by the City shall be promptly released by the City to the Redeveloper upon the receipt of: (1) A certificate of an authorized representative of the Redeveloper specifying the expenditures made or to be made or the indebtedness incurred in connection with such repair, reconstruction and restoration and stating that such Net Proceeds, together with any other moneys legally available for such purpose, will be sufficient to complete such repair, construction and restoration; and (2) If Net Proceeds equal or exceed $25,000 in amount, the written approval of such certificate by an independent engineer. The tranfsferee or assignee of the Redeveloper shall complete the repair, reconstruction and restoration of the Minimum Improvements, whether or not the Net Proceeds of insurance received by the Redeveloper for such purposes are sufficient to pay for the same. ARTICLE VI Tax Increment Section 6.1. Tax Increment Guarantee. 6.1.1. In the event that beginning in tax year payable 1995 and continuing until the Maturity Date, the Tax Increment generated by the East Wing of the Redevelopment Property is less than $134,000 in any year, the City shall provide notice to the Redeveloper of such fact and the amount of the deficiency in tax increment. Thirty (30) days after receipt of such notice the Redeveloper shall be liable for and shall pay to the City the amount of such deficiency, provided, that the Redeveloper shall not be obligated to make such deficiency payments prior to the dates on which tax payments for the Redevelopment Property would be due in each year. 6.1.2. The obligation of the Redeveloper to make the payments provided for in this Section 6.1 shall be absolute and unconditional irrespective of any defense or any rights of setoff, recoupment or counter -claim it might otherwise have against the City or any other government body or other person. 6.1.3. Notwithstanding any other provision of this Agreement to the contrary, the City shall not be entitled to receive and the Redeveloper shall not be required to make any payment under this Section 6.1 of this Agreement unless and to the extent that the City has received an opinion of nationally recognized bond counsel to the effect that the receipt of such payment, or a portion 13 thereof, will not render interest on the Bonds includable in gross income for federal tax purposes. Section 6.2. Tax Increment Certification,. The City has established a tax increment district within the Development District and has requested that the county auditor of the County certify the Assessed Market Value of all taxable real property in the Development District pursuant to Minnesota Statutes, Section 469.177, Subd. 6. The City shall pledge and appropriate so much of the tax increment generated by such real property in any year to the payment of principal of, premium, if any, and interest due on the Bonds in such year. Section 6.3. Real Property Taxes. 6.3.1. The Redeveloper shall pay when due all real property taxes payable with respect to the East Wing of the Redevelopment Property due and payable in 1993 and thereafter until the maturity date and all special assessments levied, pending and assessed after October 1, 1992. Date: 6.3.2. The Redeveloper agrees that prior to the Maturity (1) it will not seek administrative review or judicial review of the applicability of any real estate tax statute determined by any Tax Official to be applicable to the Redevelopment Property or Minimum Improvements or raise the inapplicability of any such real estate tax statute as a defense in any proceedings, including delinquent tax proceedings; (2) it will not seek administrative review or judicial review of the constitutionality of any real estate tax statute determined by any Tax Official to be applicable to the Redevelopment Property or Minimum Improvements or raise the unconstitutionality of any such real estate tax statute as a defense in any proceedings, including delinquent tax proceedings through: (A) Willful destruction of the Redevelopment Property or any part thereof; (B) Willful refusal to reconstruct damaged or destroyed property pursuant to Section 5.1 of this Agreement; (C) a request to the city assessor of the City or the county assessor of the County to reduce the Assessed Market Value of all or any portion of the Redevelopment Property; 14 • • • • • • (D) a petition to the board of equalization of the City or the board of equalization of the County to reduce the Assessed Market Value of all or any portion of the Redevelopment Property; (E) a petition to the board of equalization of the State or the commissioner of revenue of the State to reduce the Assessed Market Value of all or any portion of the Redevelopment Property; (F) an action in a District Court of the State or the Tax Court of the State pursuant to Minnesota Statutes, Chapter 278, or any similar State or federal law, seeking a reduction in the Assessed Market Value of the Redevelopment Property; (G) an application to the commissioner of revenue of the State requesting an abatement of real property taxes pursuant to Minnesota Statutes, Chapter 270, or any similar State or federal law; and (H) any other proceedings, whether administrative, legal or equitable, with any administrative body within the City, the County, or the State or with any court of the State or the federal government. The Redeveloper shall not, prior to the Maturity Date, apply for a deferral of property tax on the Redevelopment Property pursuant to Minnesota Statutes, Section 273.86, or any similar law. Section 6.4. Assessment Aareement. Prior to execution and delivery of the Redevelopment Property Deed for the West Wing of the Redevelopment Property pursuant to Article III of this Agreement, the Redeveloper and the City shall execute an Assessment Agreement, substantially in the form of the Assessment Agreement contained in Schedule C of this Agreement for the East Wing of the Redevelopment Property. The Assessment Agreement shall provide that as of January 2, 1994, the Minimum Market Value of the East Wing Redevelopment Property shall be equal to $3,822,600 until the Maturity Date. ARTICLE VII Financing Section 7.1. Financing. 7.1.1. The City hereby finds that the Redeveloper's financing is sufficiently committed to provide for the construction of the Private Improvements and contains other terms and conditions which are not inconsistent with the objectives and needs of the City. 15 Section 7.2. Limitation Upon Encumbrance of Property. Prior to the maturity date, neither the Redeveloper nor any- successor in interest to the East Wing Redevelopment Property upon which the Minimum Improvements are to be constructed or any part thereof shall engage in any financing or any other transaction creating any mortgage or other encumbrance or lien upon the East Wing Redevelopment Property, whether by express agreement or operation of law, or suffer any encumbrance or lien to be made on or attach to the East Wing Redevelopment Property, except: (a) only upon the prior written approval of the City, which approval shall not be unreasonably withheld. Section 7.3. Modification for Benefit of Mortgages. In order to facilitate the Redeveloper's obtaining a mortgage the City agrees that it will consent to reasonable modifications of this Agreement if requested by a prospective lender and if the City, in its reasonable discretion, determines that such modification(s) will adequately protect the legitimate interests and security of the City in the Redevelopment Property and Minimum Improvements and under this Agreement.', ARTICLE VIII 4ssianment and Transfer Section 8.1. Representation as to Redevelopment,. The Redeveloper represents and agrees that its purchase of the East Redevelopment Property, and its other undertakings pursuant to this Agreement, are, for the purpose of redevelopment of the Redevelopment Property and not for speculation in land holding. The Redeveloper further recognizes that, in view of the importance of the redevelopment Of the East Wing Redevelopment Property to the general welfare of the City, and the substantial financing and other public aids that have been made available by the City for the purpose of making such redevelopment possible, and the qualifications and identity of the Redeveloper are of particular concern to the City. The Redeveloper further recognizes that it is because of such qualifications and identity that the City is entering into this Agreement with the Redeveloper, and, in doing so, is further willing to accept and rely on the obligations of the Redeveloper for the faithful performance of all undertakings and covenants hereby by }t to be performed. Section 8.2. Transfer of Property and Assignment of Agreement. Also, for the foregoing reasons the Redeveloper represents and agrees that: 8.2.1. Until the maturity date except only by way of security for, and only for, the purpose of obtaining financing necessary to enable the Redeveloper or any successor in interest to the Redevelopment Property, or any part thereof, to perform its 16 • • • • • • obligations under the Agreement, and only if such financing has been approved by the City, the Redeveloper (except as so authorized) has not made or created, and will not make or create, or suffer to be made or created, any total or partial sale, assignment, conveyance, or lease, or any trust or power, or transfer in any other mode or form of or with respect to the Agreement or the Redevelopment Property or any part thereof or any interest therein, or any contract or agreement to do any of the same, without the Prior written approval of the City. which approval shall not be unreasonably withheld. 8.2.2. The City shall be entitled to require as conditions of any such approval that: (i) Any proposed transferee shall have the qualifications and financial responsibility, as determined by the City, necessary and adequate to fulfill the obligations undertaken in the Agreement by the Redeveloper and shall furnish the City evidence that all Insurance required by Article V is bound and is continuously in effect. (ii) Any proposed transferee, by instrument in writing satisfactory to the City and in form recordable among the land records, shall, for itself and its successors and assigns, and expressly for the benefit of the City, have expressly assumed all of the obligations of the Redeveloper under the Agreement and agreed to be subject to all the conditions and restrictions to which the Redeveloper is subject (or, in the event the transfer is of or relates to part of the Redevelopment Property, such obligations, conditions, and restrictions to the extent that they relate to such part) even if the Redeveloper agrees to continue to fulfill those obligations: Provided, That the fact that any transferee of, or any other successor in interest whatsoever to, the Redevelopment Property, or any part thereof, shall, for whatever the reason, not have assumed such obligations or so agreed, shall not (unless and only to the extent otherwise specifically provided in the Agreement or agreed to in writing by the City) relieve or except such transferee or successor of or from said obligations, conditions, or restrictions, or deprive or limit the City of or with respect to any rights or remedies or controls with respect to the Redevelopment Property or the construction of the Minimum Improvements; it being the intent of this, together with other provisions of the Agreement, that (to the fullest extent permitted by law and equity and excepting only in the manner and to the extent specifically provided otherwise in the Agreement) no transfer of, or change with respect to, ownership in the Redevelopment Property or any part thereof, or any interest therein, however consummated or occurring, and whether voluntary or involuntary, shall operate, legally or practically, to deprive or limit the City of or with respect to any rights or remedies 17 or controls provided in or resulting from the Agreement with respect m the provementsethat the Property and the construction of City would have had, had the Minimum p there been no such transfer or change. (iii) There shall be submitted to the City for review all instruments amid other legal documents involved in effecting transfer; and if approved by the City, its approval shall indicated to the Redeveloper in writing. In the absence of specific written agreement by the City to the contrary, no such transfer or approval by the City thereof shall be deemed to relieve the Redeveloper, or any other party bound in any way by the Agreement or otherwise with respect to the construction of the Minimum Improvements, from any of its obligations with respect thereto. Section 8.3. Approvals. Any approval required to be given by the City under this Article VIII of this Agreement may be denied only in the event that the City reasonably determines that the ability of the Redeveloper to perform its obligations under this Agreement will be materially impaired by the action for which approval is sought. ARTICLE IX Events of Default Section 9.1. Events of Default Defined. The following shall • be "Events of Default" under this Agreement and the term "Event of Default" shall mean, whenever it is used in this Agreement (unless the context otherwise provides), any one or more of the following events that remains; uncured after 30 days written notice to the Redeveloper of the ?vent. 9.1.1. Failure by the Redeveloper to pay when due or to provide when required any payments required to be paid or provided of under this Agreement, including, but not limited to, the payment real estate taxes. 9.1.2. Failure by the Redeveloper to provide and maintain any insurance required to be provided and maintained by Section 5.1 of this Agreement or failure by the Redeveloper to reconstruct the Minimum Improvements when required pursuant to Section 5.1 of this Agreement. 9.1.3. Failure by the Redeveloper to commence and complete construction of the Minimum Improvements pursuant to the terms, conditions and limitations of Article IV of this Agreement. 9.1.4. Failure by the Redeveloper to observe or perform any covenant, condition, obligation or agreement on its part to be 18 • • s • a observed or performed hereunder. 9.1.5. The Holder of any Mortgage exercises any remedy . provided by the Mortgage documents or exercises any remedy provided by law or equity in the event of a default in any of the terms or conditions of the Mortgage. 9.1.6. Failure of the Redeveloper to submit satisfactory Construction Plans in accordance with Section 4.2 of this Agreement. 9.1.7. The Redeveloper: (i) files any petition in bankruptcy or for any reorganization, arrangement, composition, readjustment, liquidation, dissolution, or similar relief under any state or federal bankruptcy law; (ii) makes an assignment for the benefit of its creditors; (iii) admits in writing its inability to pay its debts generally as they become due; (iv) is adjudicated bankrupt or insolvent; or (v) abandons the Redevelopment Property. 9.1.8 The City: (i) fails to commence or complete construction of the Public Improvements pursuant to the terms, conditions and limitations of Article III of this agreement. (ii) fails to maintain the Public Improvements or to make the Public Improvements available pursuant to the terms, conditions limitations of Article III of this agreement. Section 9.2. City Remedies on Default. Whenever any Event of Default referred to in Section 9.1 of this Agreement occurs, the City may take any one or more of the following actions: 9.2.1. Suspend its performance under the Agreement until it receives assurances that the Redeveloper will cure its default and continue its performance under the Agreement. 9.2.2. Terminate the Agreement. 9.2.3. Withhold the Certificate of Completion. 9.2.4. Subject to the rights of a Holder of a Mortgage, withhold the Net Proceeds from the insurance policies provided to 19 the City pursuant to Section 5.1 of this Agreement in accordance with the terms of the policies. -- 9.2.5. Take whatever action, including legal or administrative action, which may appear necessary or desirable to the City, including any actions to collect any payments due under this Agreement, or to enforce performance and observance of any obligation, agreement, or covenant of the Redeveloper under this Agreement. Section 9.3. Redeveloper Remedies of Default. Whenever an event of default referred to in §9.1.8 of this agreement occurs, the Redevelopers may take one or more of the following actions: 9.3.1. Suspend its performance under this agreement until it receives assurances that the City will cure its default and continues its performance under this agreement. 9.3.2. Terminate the assessment agreement and Article VI of this agreement. Section 9.4. NdRemedy Exclusive. No remedy herein conferred upon or reserved to the City is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof, but any such right and power may be exercised from time to time and as often as may be deemed expedient. In order to entitle the City or the Redeveloper to exercise any remedy reserved to it, it shall not be necessary to give notice, other than such notice as may be required in this Article IX. Section 9.5. Ng Additional Waiver Implied by One Waiver. In the event any agreement contained in this Agreement should be breached by either party and thereafter waived by the other party, such waiver shall be limited to the particular breach so waived and shall not be deemed', to waive any other concurrent, previous or subsequent breach hereunder. Section 9.6 Arbitration. Notwithstanding anything in this agreement to the contrary. Any controversy or claim arising between the parties, including, but not limited to, disputes relating to this Agreement, shall be resolved by binding arbitration. This agreement to arbitrate shall continue in full force and effect despite the expiration, rescission or termination of this Agreement. All arbitrators shall be undertaken pursuant to the Federal Arbitration Act, and the decision of the arbitrator(s) shall be enforceable in any court of competent jurisdiction. The parties knowingly and voluntarily waive their rights to have their dispute tried and adjudicated by a judge or jury. The 20 • • • • arbitration(s) shall apply the law of the State of Minnesota and the arbitration shall be held in Minneapolis, Minnesota. Any party may demand arbitration by sending written notice to the other party. The arbitration and the selection of the arbitrator(s) shall be conducted in accordance with such rules as may be agreed upon by the parties, or, failing agreement within thirty (30) days after arbitration is demanded, under the Commercial arbitration Rules of the American Arbitration Association ( "AAA "), as such rules may be modified by this agreement. In any dispute which involves more than $100,000 in damages, three arbitrators used. Unless the parties agree otherwise, they shall be limited in their discovery to directly relevant documents. Responses or objections to a document request shall be served twenty (20) days after receipt of the request. The arbitrator(s) shall resolve any discovery disputes. The arbitrator(s) shall have the authority to award actual money damages (with interest on unpaid amounts from the date due), specific performance, and temporary injunctive relief, but the arbitrator(s) shall not have the authority to award exemplary, punitive or consequential damages, and the parties expressly waive any claimed right to such damages. The arbitration shall be of each party's individual claims only, and no claim of any other party shall be subject to arbitration in such proceeding. The costs of arbitration, but not the costs and expenses of the • parties, shall be shared equally by the parties. If a party fails to proceed with arbitration, unsuccessfully challenges the arbitration award, or fails to comply with the arbitration award, the other party is entitled to costs, including without limitation reasonable attorneys' fees, for having to compel arbitration or defend or enforce the award. Except as otherwise required by law, the parties and the arbitrator(s) agree to maintain as confidential all information or documents obtained during the arbitration process, including the resolution of the dispute. Notwithstanding the above, the parties recognize that certain business relationships could give rise to the need for one or more of the parties to seek emergency, provisional or summary relief to repossess and sell or otherwise dispose of goods and /or fixtures, to prevent the sale or transfer of goods and /or fixtures, to protect real or personal property from injury, or to obtain possession of real estate and terminate leasehold interests, and for temporary injunctive relief. The parties agree that either shall be entitled to pursue such rights and remedies for emergency, provisional, temporary injunctive or summary relief; however, each party agrees that, immediately following the issuance of any emergency, provisional, temporary injunctive or summary relief, it will consent to the stay of any judicial proceedings pending arbitration of all underlying claims between the parties. • 21 ARTICLE X Additional Provisions Section 10.1. City Representatives Not Individually Liable. No member, official, or employee of the City shall be personally liable to the Redeveloper, or any successor in interest, in the event of any default or breach by the City or for any amount which may become due to the Redeveloper or successor or on any obligations under the terms of the Agreement, except in the case of willful misconduct. Section 10.2. Eaual Employment Opportunity. The Redeveloper, for itself and its successors and assigns, agrees that during the construction of the Minimum Improvements provided for in the Agreement it will comply with all non - discrimination and affirmative action requirements applicable under any state, federal or local law, ordinance or regulation. Section 10.3. Restrictions on Use. The Redeveloper agrees for itself, and its Successors and assigns, and every successor in interest to the Redevelopment Property, or any part thereof, that the Redeveloper, and such successor and assigns, shall devote the Redevelopment Property to, and only to and in accordance with, the uses specified in the Plan and this Agreement, the zoning ordinance, the Stillwater City Code, and conditions of approval of any zoning permit issued for the Redevelopment Property. Section 10.4. Provisions Not Merced With Deed. None of the provisions of this Agreement are intended to or shall be merged by reason of any deed transferring any interest in the Redevelopment Property and any such deed shall not be deemed to affect or impair the provisions and covenants of this Agreement. Section 10.5. titles of Articles and Sections. Any titles of the several parts, Articles, and Sections of the Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 10.6. Notices and Demands. Except as otherwise expressly provided in this Agreement, a notice, demand, or other communication under the Agreement by either party to the other shall be sufficiently given or delivered if it is dispatched by registered or certified mail, postage prepaid, return receipt requested, or delivered personally; and (a) in the case of the Redeveloper, is addressed to or delivered personally to the Redeveloper at P.O. Box 990, Minneapolis, Minnesota 55440 attention Legal Department; and (b) in thelcase of the City, is addressed to or delivered 22 • • • • personally to the City at 216 North 4th Street, Stillwater, Minnesota 55082; • • or at such other address with respect to either such party as that party may, from time to time, designate in writing and forward to the other party as provided in this Section. Section 10.7. Counterparts. This Agreement is executed in any number of counterparts, each of which shall constitute one and the same instrument. IN WITNESS WHEREOF, the City has caused this Agreement to be duly executed in its name and behalf and its seal to be hereunto duly affixed and the Redeveloper has caused this Agreement to be duly executed in its name and behalf on or as of the date first above written. This instrument was drafted by: David T. Magnuson Magnuson & Thole 324 South Main Street, #260 P.O. Box 438 Stillwater, MN 55082 THE CITY OF STILLWATER, MINNESOTA By By SUPERVALU STORES, INC., A Delaware Corporation By By 23 Its Mayor Its City Clerk COUNTY ASSESSOR OF THE COUNTY OF WASHINGTON This document was dr'iafted by: David T. Magnuson Magnuson & Thole 324 South Main Street, #260 P.O. Box 438 Stillwater, MN 55082 ASSESSMENT AGREEMENT and ASSESSOR'S CERTIFICATION Between THE CITY OF STILLWATER, MINNESOTA, SUPERVALU INC., A DELAWARE CORPORATION, and June 14, 1993 B -1 • • • SCHEDULE B ASSESSMENT AGREEMENT THIS AGREEMENT, made on or as of the day of 199 , and among The City of Stillwater, Minnesota, a Minnesota municipal corporation (the "City "), SUPERVALU Inc., a Delaware corporation, (the "Redeveloper "), and the County Assessor of the County of Washington (the "Assessor "). WITNESSETH, that WHEREAS, on or before the date hereof the City and Redeveloper have entered into a Contract for Private Redevelopment (the "Redevelopment Contract ") regarding certain real property located in the City of Stillwater, pursuant to which the Redeveloper is to acquire certain property, hereinafter referred to as the East Wing "Redevelopment Property" and legally described in Exhibit A hereto; and WHEREAS, it is contemplated that pursuant to said Redevelopment Contract the Redeveloper will renovate and construct • an office facility upon the East Wing Redevelopment Property (the "Minimum Improvements "); and WHEREAS, the City and Redeveloper desire to establish a minimum market value for said Redevelopment Property and the Minimum Improvements to be constructed thereon, pursuant to Minnesota Statutes, Section 469.177, Subd. 8; and WHEREAS, the City and the Assessor have reviewed the preliminary plans and specifications for the Minimum Improvements which it is contemplated will be erected; NOW, THEREFORE, the parties to this Agreement, in consideration of the promises, covenants and agreements made by each to the other, do hereby agree as follows: 1. As of January 2, 1994, the minimum market value which shall be assessed for the East Wing Property described in Exhibit A, with the Minimum Improvements constructed thereon, for ad valorem tax purposes, shall be Three Million, Eight Hundred Twenty - Two Thousand, Six Hundred Dollars ($3,822,600.00). 2. The minimum market value herein established shall be of no • June 14, 1993 B -2 further force and effect and this Agreement shall terminate on the earlier of the following: (a) by operation of law; or - (b) the date when the tax increment bonds issued by the City and referred to in the Redevelopment Contract as the Bonds have been paid in full and retired. The event referred to in Section 2(b) of this Agreement shall be evidenced by a certificate or affidavit executed by the City. 3. This Agreement shall be promptly recorded by the Redeveloper. The Redeveloper shall pay all costs of recording. 4. Neither the preambles nor provisions of this Agreement are intended to, nor shall they be construed as, modifying the terms of the Redevelopment Contract between the City and the Redeveloper. 5. This Agreement shall inure to the benefit of and be binding upon the successors and assigns of the parties. 6. Each of thie parties has authority to enter into this Agreement and to take all actions required of it, and has taken all actions necessary to authorize the execution and delivery of this Agreement. 7. In the event any provision of this Agreement shall be held invalid and unenforceable by any court of competent jurisdiction, such holding shall not invalidate or render unenforceable any other provision hereof. 8. The parties hereto agree that they will, from time to time, execute, acknowledge and deliver, or cause to be executed, acknowledged and delivered, such supplements, amendments and modifications hereto, and such further instruments as may reasonably be required for correcting any inadequate, or incorrect, or amended description of the Redevelopment Property or the Minimum Improvements, or foricarrying out the expressed intention of this Agreement, including without limitation, any further instruments required to delete from the description of the Redevelopment Property such part or parts as may be included within a separate assessment agreement. 9. This Agreement may not be amended nor any of its terms modified except by a writing authorized and executed by all parties hereto. 10. This Agreement may be simultaneously executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. June 14, 1993 B -3 • • • 11. This Agreement shall be governed by and construed in accordance with the laws of the State of Minnesota. • THE CITY OF STILLWATER, MINNESOTA By By SUPERVALU INC., A Delaware Corporation By By STATE OF MINNESOTA ) ss. COUNTY OF WASHINGTON) The foregoing instrument was acknowledged before me this day of , 199 , by and the and of The City of Stillwater, Minnesota, a Minnesota municipal corporation. • June 14, 1993 B -4 Notary Public Its Its Its Its STATE OF MINNESOTA ) ) ss. COUNTY OF WASHINGTON) The foregoing instrument was acknowledged before me this day of , 199 , by and the and of SUPERVALU Inc., a Delaware corporation, on behalf of the corporation. June 14, 1993 B -5 Notary Public • • • • • Legal Description of East Wing: EXHIBIT A to Assessment Agreement All of Lots 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, Block 35 of the Original Town (now City) of Stillwater. Also part of Lot 7, Block 35, Original Town (now City) of Stillwater, described as follows, to -wit: being all lying South of the South line of that tract deeded to Stillwater Gas & Electric Light Co. in Book 28 of Deeds, page 329 and being about 14.62 feet on West line and 13.85 feet on 2nd Street. Also part of Lot 6, Block 35, Original Town (now City) of Stillwater described as follows, to -wit: Beginning on the West line 235.00 feet South of Northwesterly corner of Lot 6, thence Easterly at right angles to 3rd Street to the intersection with the West line of Lot 7, thence Southwesterly along the Northerly line of Lot 22 to 3rd Street, thence North to beginning. According to the plat thereof on file and of record in the office of the County Recorder, Washington County, Minnesota. • June 14, 1993 B -6 EXHIBIT B to Assessment Agreement Section 469.177, Subd. 8. Assessment Agreements. An authority may, upon entering into a development or redevelopment agreement pursuant to Section 469.176, Subd. 5, enter into a written assessment agreement in recordable form with the developer or redeveloper of property within the tax increment financing district which establishes a minimum market value of the land and completed improvements to be constructed thereon until a specified termination date, which date shall be not later than the date upon which tax increment ,will no longer be remitted to the authority pursuant to Section 469.176, Subd. 1. The assessment agreement shall be presented td the county assessor, or city assessor having the powers of the couty assessor, of the jurisdiction in which the tax increment financing district is located. The assessor shall review the plans and specifications for the improvements to be constructed, review the market value previously assigned to the land upon which the improvements are to be constructed and, so long as the minimum market value contained in the assessment agreement appears, in the judgment of the assessor, to be a reasonable estimate, shall execute the following certification upon such agreement: The undersigned assessor, being legally responsible for the assessmentiof the above - described property upon completion of the improvements to be constructed thereon, hereby certifies that the market value assigned to such land and improvements upon completion shall not be less than $ Upon transfer of title of the land to be developed or redeveloped from the authority to the developer or redeveloper, such assessment agreement, together with a copy of this subdivision, shall be filed for record and recorded in the office of the county recorder or filed in the office of the registrar of titles of the county where the real estate or any part thereof is situated. Upon completion of the improvements by the developer or redeveloper, the assessor shall value the property pursuant to Section 273.11, except that the market value assigned thereto shall not be less than the minimum market value contained in the assessment agreement. Nothing herein shall limit the discretion of the assessor to assign a market value to the property in excess of the minimum market value contained in the assessment agreement nor prohibit the developer or redeveloper from seeking, through the June 14, 1993 B -7 • • • • • exercise of administrative and legal remedies, a reduction in market value for property tax purposes; provided, however, that the developer or redeveloper shall not seek, nor shall the city assessor, the county assessor, the county auditor, any board of review, any board of equalization, the commissioner of revenue or any court of this state grant a reduction of the market value below the minimum market value contained in the assessment agreement during the term of the agreement filed of record regardless of actual market values which may result from incomplete construction of improvements, destruction or diminution by any cause, insured or uninsured, except in the case of acquisition or reacquisition of the property by a public entity. Recording or filing of an assessment agreement complying with the terms of this subdivision shall constitute notice of the agreement to any subsequent purchaser or encumbrancer of the land or any part thereof, whether voluntary or involuntary, and shall be binding upon them. • June 14, 1993 B -8 CERTIFICATION BY COUNTY ASSESSOR The undersigned, having reviewed the plans and specifications for the improvements to be constructed and the market value assigned to the land upon which the improvements are to be constructed, and being of the opinion that the minimum market value contained in the foregoing Agreement appears reasonable, hereby certifies as follows: The undersigned Assessor, being legally responsible for the assessment of the above described property, hereby certifies that the market value assigned to such land and improvements upon completion of the improvements to be constructed thereon shall not be less than Three Million, Eight Hundred Twenty - Two Thousand, Six Hundred Dollars ($3,822,600.00) until termination of this Agreement. It is understood that this market value assumes that the value before the Minimum Improvements were added was Five Hundred Twenty - Two Thousand, Six Hundred Dollars ($522,600.00) in the 1992 Washington County amended exempt assessment. County Assessor for the County of Washington STATE OF MINNESOTA ) ss. COUNTY OF WASHINGTON) The foregoing instrument was acknowledged before me this day of , 199 , by , the County Assessor of the County of Washington. June 14, 1993 B -9 Notary Public • • • • • • SCHEDULE C PERMITTED ENCUMBRANCES C -1 • 3200 EAST 51st STREET • MINNEAPOLIS, MN 55417 612- 729 -0595 TENNESSEN ASSOCIATES, INC. June 15, 1993 Mr. Nile Kriesel City of Stillwater City Hall 216 North Fourth Street Stillwater, MN 55982 Dear Mr. Kriesel: Industrial /Management Consultants Basic Letter of Agreement to provide Efficiency Study for City of Stillwater Tennessen Associates, Inc. (Consultant) agrees to provide services to City of Stillwater (Client) based upon the following basic services, further defined in the submitted proposal (Exhibit A), and the following stipulations: BASIC SERVICES 1. Review Project Parameters 2. Review City Plans 3. Provide Process Orientation Training 4. Document Current Processes 5. Develop Improved Processes 6. Prepare Process Narratives 7. Document Employee and Facility Support Requirements 8. Document Workshop Space 9. Document Throughput Requirements 1 EFFECTIVE PLANNING TO HELP YOUR BUSINESS PROFIT 10. Approve Space Requirements 11. Develop Relationship Chart 12. Develop Detail Layout 13. Develop Final Report COMPENSATION A. Total Expense Estimated Total Basic Services and Reimbursable Expenses, as defined in following paragraphs, is $8,598. B. Basic Services For management planning services rendered, consultant will be compensated on a fee schedule based upon work effort expended. Estimated cost for Basic Services is $7,435. C. Reimbursable Expenses Reimbursement expenses include actual expenditures for the project, such as cost of reproduction of documents, postage, automobile travel at $.28 per mile, long distance telephone calls, meals and lodging, data processing and other expenses as authorized by the client. Estimated Cost for Reimbursable Expenses is $1,163. D. Billable Hourly Rates Principal Consultant Systems Analyst Project Leader Project Analyst Data Processing Operator Computer Processing $75.00 /hour $55.00 /hour $55.00 /hour $40. 00/hour $35 .00 /hour $15.00 /hour 2 • • • • PROJECT INITIATION The Consultant shall initiate work in the Client's behalf only upon written authorization to proceed, with mutual understanding of the Scope of Work, schedule and completion date. PROJECT REVIEW The consultant shall meet with the clients project manager at least once each week to review project progress. Special project review meetings can be called at client's discretion. ADDITIONAL SERVICES Additional Services, defined as additional work effort requested by the Client and mutually agreed to be beyond the Scope of Work authorized to date, shall be performed only when so specifically authorized by the Client in writing as an addendum to the Basic Agreement. PROJECT BILLING The Consultant shall submit monthly invoices on the last day of each month, which shall be payable upon receipt. Payments due the Consultant under this agreement shall include a service • charge of one and one -half percent (1.5 %) per month or the maximum permissible by law, whichever is less, on any balance not paid within thirty (30) days after the date of the billing. PROJECT TERMINATION CLIENT RESPONSIBILITIES 3 c(v This agreement shall be terminated by either party with seven (7) days written notice,,hetild-the-- .-- ether early ail "substantially - to- per -form in accordance with -this- agreement - rough-- no- €autlt ctlit_otherc che In the event of termination due to the fault of those other than the Consultant, the Consultant shall be compensated for services performed to termination date, including reimbursable expenses then due and all termination expenses. Based upon the mutual representations and considerations set forth in the agreement, it is agreed by and between the parties as follows: • Tennessen Associates, Inc. agrees to perform the services specified in Exhibit A. • City of Stillwater agrees to cooperate with Tennessen Associates, Inc. to perform the objectives specified. • City of Stillwater specifically agrees to pay Tennessen Associates, Inc. upon the terms set forth in this agreement. • This agreement shall be governed by the laws of the State of Minnesota. PROJECT NUMBER If this agreement made in Stillwater, Minnesota, this 15th day of June, 1993, between Tennessen Associates, Inc. and City of Stillwater is satisfactory, please return one signed copy as our authorization to proceed. The project number for this project will be 9322 -02. Respectfully submitted, Accepted by: TENNESSEN ASSOCIATES, INC. CITY OF STILLWATER James V.,Tennessen Signature President°" 4 Date • • • • • • EFFICIENCY STUDY FOR CITY OF STILLWATER PHASE II - PUBLIC WORKS DEPARTMENT TENNESSEN ASSOCIATES, INC. Industrial /Management Consultants June, 1993 Efficiency Study Prepared for: City of Stillwater City Hall 216 North Fourth St. Stillwater, MN 55082 By: TENNESSEN ASSOCIATES, INC. Industrial /Management Consultants 3200 East 51st Street Minneapolis, MN 55417 612- 729 -0595 • • • • • • I. SCOPE OF STUDY A. Objective B. Study Parameters II. BASIC SERVICES A. Review Project Parameters B. Review City Plans C. Provide Process Orientation Training D. Document Current Processes E. Develop Improved Processes F. Prepare Process Narratives G. Document Employee and Department Requirements H. Document Employee and Facility Support Requirements I. Document Workshop Space J. Document Throughput Requirements K. Approve Space Requirements L. Develop Relationship Chart M. Develop Detail Layout N. Develop Final Report III. COMPENSATION A. Total Expense B. Basic Services C. Reimbursable Expenses D. Billable Hourly Rates TABLE OF CONTENTS IV. HOURLY BREAKDOWN BY PROJECT PHASE V. PROJECT TEAM VI. REFERENCES I. SCOPE OF STUDY • • • • I. SCOPE OF STUDY A. Obiective Study objectives are to: • Analyze and develop improved administrative processes. • Develop narrative for improved administrative processes. • Document employee workstation and department requirements. • Document employee and facility support requirements. • Provide layouts for proposed space. B. Proiect Parameters • Project approach will be based upon active participation by client; therefore, client • should assign key management and operating people to work with consultant. • • Overall paper flow requirements will be documented based upon overview interviews with identified department personnel. Detailed process improvement studies for individual processes, such as General Engineering, Sewer, Street and Maintenance, will be completed in additional studies. • Current administrative processes will be documented through use of process flow chart. • Improved administrative processes will be developed jointly by client and consultant. • Blue prints of the planned building will be provided by client. • Developed detailed layouts will be based upon existing facility configurations. II. BASIC SERVICES • • • II. BASIC SERVICES ._ • A. Review Proiect Parameters A meeting will be held so that consultant can review details of accepted proposal with management and selected project team, to insure complete understanding of team goals, expected outcomes, and planned due dates. B. Review City Plans Consultant will review city plans for Public Works Department with client to obtain an understanding of future plans, and will also review planned staffing levels and involved processes to obtain a clear understanding of anticipated administrative requirements. C. Provide Process Orientation Training Consultant will provide a two -hour employee and management training session on administrative process identification, documentation, measurement and evaluation. Additional training on work flow process can be provided as an additional service. D. Document Current Processes Client and consultant will jointly review job descriptions of individual members covered by the study, and identify those tasks that account for the major amount of paper work flow. Consultant will develop work flow diagrams for those tasks selected by client. During development of work flow diagrams, individual problems and overall concerns will be recorded. Developed flow diagrams will be presented to client for review and approval. Adjustments to flow diagrams requested by client will be made before proceeding to completion of process flow chart for selected processes. Completed process flows will identify individual activities within the selected process, show their sequence in the process, indicate who performs the activities, and identify required forms and equipment. 2 • Developed process flow charts will be reviewed with management and operating personnel to verify completeness and accuracy of documentation of current process. E. Develop Improved Processes Upon approval of documentation of current process, client and consultant will jointly review documented administrative processes to identify potential areas for improvement, time consuming activities, and processes that involve duplication of effort. Appropriate quality and continuous improvement tools will be utilized to identify and develop changes to current process. Each activity on current process flow chart will be discussed for possible elimination. Activities that cannot be eliminated will be evaluated for possible combination with other activities, change in sequence or person, simplification, or automation. Developed flow charts will minimize a r work flow and ensure that personnel are Pe p e processing work in a timely and efficient manner; promote quality; identify tasks to eliminate or combi ne; identify person most capable of performing the task and determine appropriate technology and work space for accomplishing the required task. Proposed flow charts which document proposed processes will be presented to client for review and approval. F. Prepare Process Narrative Consultant will develop preliminary process narrative for each approved process flow chart identifying required tasks, sequence of tasks, personnel responsible for each activity, and equipment needs. Completed preliminary narrative will be submitted to client for review and approval. Adjustments requested by client will be made before proceeding to final narrative development. Approved process flow charts and process narratives will document planned processes, which will be incorporated into policy manuals by client. G. Document Employee and Department Requirements A list of Public Works Department offices will be developed through interviews with management. Survey forms will be presented to client for documentation of employee workstation and department requirements (storage, files, mail rooms, computer rooms, • • • • • and other support space) that are needed to successfully complete the identified tasks related to each process. Summary of employee workstation and department space requirements will be presented to client for review and approval. Prototypal workstation designs will be developed for selected categories of clerical and supervisory personnel based upon collected information. Developed workstation designs will be presented to client for review. Approved design standards will be used during office layout. Total square foot requirements, based upon individual workstation needs and department requirements, will be identified and presented to management for review and approval. H. Document Employee and Facility Support Reouirements Based upon projected employee workstation and department requirements, employee support requirements (lunchrooms, conference rooms and restrooms) and facility support requirements (electrical, telephone, and mechanical rooms) will be developed. Documented space requirements for employee and facility support will be presented to management for review and approval. I. Document Workshop Space A master list of individual work centers will be developed through interviews with management. Management and operating representatives will be interviewed to document projected equipment requirements needed to meet business goals and objectives. Projected equipment requirements for each workcenter will be documented on standardized survey sheets. Total square foot requirements for each workcenter will be developed based upon production volumes, equipment capacity, employee circulation space, material staging space, and material handling aisles. Survey sheets will be entered into a software database to determine total space requirements. Summary of projected space requirements will be presented to management for review and approval. J. Document Throuehnut Reauirements Client and consultant will jointly develop growth rates covering projected employee increases, production throughput, and warehouse activities. Developed throughput volumes - -will be entered into a database program to generate a summary of planned throughput volumes which will be presented to client for review and approval. Approved throughput volumes, together with capacity of each piece of equipment, will be used to determine required pieces of production equipment within individual work centers. Individual task tinges included in the defined processes will be documented through interviews with management and appropriate operating personnel. K. Approve Snace Reauirements Documented space requirements for employee workstations, department support, employee support and facility support will be presented to management for review and approval. Identified square foot requirements will reflect study findings, developed processes, designed employee workstations, department support needs, and employee and facility support. Approved square foot requirements will reflect space necessary to accommodate developed Public Works processes and will indicate if current available space can meet projected city plans. L. Develop Relation Chart Consultant will discuss paper work flow, communications, and supervisory control needs with client for ranking of spatial relationships between employee workstations, department requirements and employee support needs. I Completed relationship charts will be summarized by consultant and used to develop block diagrams which show relative size of workcenters and conceptual relationships between employee workstations and related support needs. 5 • • • • 9 Block layouts will be developed to provide overall conceptual space plan for Public Works. Layouts will illustrate relative employee workstation size and location. Developed block layout will be presented to management for review and approval. M. Develop Detail Layout Upon approval of block layout, consultant will prepare detailed layout which will identify the actual location of equipment and furniture in individual employee workstations, department support areas and employee and facility support spaces. Detailed layout will be presented to management for review. Client's questions will be researched and necessary adjustments made before second presentation. Changes requested by client during second review will be documented. Consultant will make appropriate changes to drawings before presentation of drawings for third review. N. Develop Final Report Findings, recommendations, approved process flow charts, work flow diagrams, developed employee workstations, department requirements, and employee support needs will be documented in a final report. Report will be presented to management for review and approval. Detailed drawings will be provided under a separate cover. Changes will be made based upon client requests. III. COMPENSATION • • • • III. COMPENSATION A. Total Expense Estimated Total Basic Services and Reimbursable Expenses, as defined in following paragraphs, is $8,598. B. Basic Services For management planning services rendered, consultant will be compensated on a fee schedule based upon work effort expended. Estimated cost for basic services is $7,435. C. Reimbursable Expenses Reimbursable expenses include actual expenditures for the project, such as cost of reproduction of documents, postage, automobile travel at $.27 per mile, long distance telephone calls, meals and lodging, data processing and other expenses as authorized by client. Estimated cost for reimbursable expenses is $1,163. D Billable Hourly Rates Principal Consultant Systems Analyst Project Leader Project Analyst Data Processing Operator Computer Processing $75.00 /hour $55.00 /hour $55 .00 /hour $40.00 /hour $35.00 /hour $15.00 /hour IV. HOURLY BREAKDOWN BY PROJECT PHASE • • • HOURLY BREAKDOWN BY PROJECT PHASE PHASES HOURS A: Review Project Parameters 3 B: Review City Plans 4 C: Provide Process Orientation Training 2 D: Document Current Processes 23 E: Develop Improved Processes 17 F: Prepare Process Narratives 14 G: Document Employee and Department Requirements 7 H: Document Employee and Facility Support Requirements 4 I: Document Work Shop Space 12 J: Document Throughput Requirements 10 • K: Approve Space Requirements 5 L: Develop Relationship Chart 6 M: Develop Detail Layout 35 N: Develop Final Report 8 • TOTAL 150.00 • • • SPECIAL MEETING The meeting was called to order by Mayor Hooley. Present: Councilmembers Bodlovick, Cummings, Funke, Kimble, and Mayor Hooley Absent: None Also Present: Others: Jim Tennessen STILLWATER CITY COUNCIL MINUTES May 25, 1993 City Coordinator Kriesel City Attorney Magnuson Finance Director Deblon Recording Secretary Schaubach Press: Julie Kink, St. Croix Valley Press Mike Marsnik, Stillwater Gazette 1994 BUDGET Council met with Finance Director Deblon to review the budgeting process. Council discussed capital improvement projects and projected debt service tax levies. EFFICIENCY STUDY 4:30 p.m. Council met with Jim Tennessen of Tennessen Associates to be updated on the efficiency study of the Administration Depart- ment which is currently in progress. Motion by Councilmember Funke, seconded by Councilmember Bodlovick to approve Phase II of the efficency study by Tennessen Associates, in concept, with final approval at the next Regular meeting. (All in favor) CONTRACT WITH JUNKER SANITATION Council discussed the upcoming public hearing regarding proposed changes to the contract with Junker Sanitation. PURCHASE OF LAND FROM DOCK CAFE Motion by Councilmember Funke, seconded by Councilmember Kimble to adopt the appropriate resolution approving the purchase of land from the Dock Cafe in the amount of $23,000. (Resolution No. 93 -98) Ayes - Councilmembers Bodlovick, Cummings, Kimble, Funke, and Mayor Hooley Nays - None Stillwater City Council Minutes Special Meeting May 25, 1993 ADJOURNMENT Motion by Councilmember Bodlovick, seconded by Councilmember Kimble to adjourn the meeting at 6:25 p.m. (All in favor) ATTEST: Resolutions: CITY CLERK No. 93 -98 - Approving purchase of property from Dock Cafe 2 MAYOR • • • • REGULAR MEETING Absent: None Also Present: Press: Others: STILLWATER CITY COUNCIL MINUTES June 1, 1993 The Meeting was called to order by Mayor Hooley. Present: Councilmembers Bodlovick, Cummings, Funke, Kimble (arrived at 5:00 P.M.) and Mayor Hooley. City Coordinator Kriesel City Attorney Magnuson Finance Director Deblon Public Works Director Junker Police Chief Beberg Fire Chief Seim Community Dev. Director Russell Building Official Zepper City Clerk Johnson Julie Kink, The Courier Mike Marsnik, Stillwater Gazette R. Ki l ty, Sue Sperber. STAFF REPORTS 1. Finance Director - Reapportionment of Special Assessments for Highlands, Phase II Motion by Councilmember Bodlovick, seconded by Councilmember Funke to adopt the appropriate resolution reapportioning Special Assessments Parcel Numbers 11210 -2025 and 11210 -2075 for Highlands of Stillwater, Phase II, L.I. 276. (Resolution No. 93 -99) Ayes - Councilmembers Bodlovick, Cummings, Funke and Mayor Hooley. Nays - None 4:30 P.M. Purchase of Modem for Computer System Motion by Councilmember Bodlovick, seconded by Councilmember Cummings to approve the purchase of a modem that is compatible with Washington Co. property records system. (All in favor). Authorizing Redemption of $320,000 G.O. Imp. Bonds, Series 1986A Motion by Councilmember Funke, seconded by Councilmember Bodlovick to adopt the appropriate resolution authorizing the redemption of $320,000 G.O. Improvement Bonds, Series 1986A. (Resolution No. 93 -100) Ayes - Councilmembers Bodlovick, Cummings, Funke and Mayor Hooley. Nays - None 1 Stillwater City Council Minutes Regular Meeting June 1, 1993 2. Fire Chief - Promotion of George Ness to Captain Motion by Councilmember Funke, seconded by Councilmember Cummings to adopt the appropriate resolution promoting George Ness to Captain in the Fire Dept. (Resolution No. 93 -101) Ayes - Councilmembers Bodlovick, Cummings, Funke and Mayor Hooley. Nays - None 3. Police Chief - No report. 4. Building Official - No report. 5. Public Works Director - Employment of Lifeguards Motion by Councilmember Bodlovick, seconded by Councilmember Funke to adopt the appropriate resolution employing Kari Ronning and Elzabeth Harding as part -time Lifeguards at Lily Lake Beach. (Resolution No. 93 -102) Ayes - Councilmembers Bodlovick, Cummings, Funke and Mayor Hooley. Nays - None Employment of Part -time Public Works People Motion by Councilmember Funke, seconded by Councilmember Cummings to adopt the appropriate resolution employing Mike Asmus and Scott Tierney as part -time Public Works employees. (Resolution No. 93 -103) Ayes - Councilmembers Bodlovick, Cummings, Funke and Mayor Hooley. Nays - None Storage of rock at Old Dumpsite by Washington Co. Public Works Motion by Councilmember Funke, seconded by Councilmember Bodlovick to allow Washington County Public Works Dept. to store rock for sealcoating at the old dumpsite. (All in favor)i. Discussion of various purchases for the Public Works Dept. Public Works Director Junker requested to purchase two new dump boxes for the Ford trucks at a cost of $13,300 including tax. Mayor Hooley advised Mr. Junker to obtain three quotes. Mr. Junker stated the Public Works Dept. needs a new blacktop roller and will obtain a price fpr this. Mr. Junker stated he received a quote of $2,600 for a 1,500 lb. hoist for the Sewer truck. He will obtain another quote. 2 • • • Stillwater City Council Minutes . Regular Meeting June 1, 1993 • 6. City Coordinator - Request for Reimbursement for Repair of Leak in Sidewalk, 94 Maryknoll Dr. Mr. Kriesel introduced Sue Sperber, 94 Maryknoll Dr., who explained the problem they had with a leak in the sidewalk, supposedly caused by tree roots doing damage to the water line. Fuhr Trenching repaired the problem and she is requesting reimbursement up to an amount of $950. During Council and Staff discussion, City Attorney Magnuson advised Ms. Sperber to complete a City claim form which the City will submit to their insurance company for resolution of the problem. (Councilmember Kimble arrived at 5:00 P.M.) 7. Community Development Director - No report. City Coordinator's Report (Continued) Public Hearing for L.I. 274, Sidewalk Improvement Mr. Kriesel suggested that this hearing be held at the Oak Park Elementary School since approximately 350 people could attend. This hearing will be held on June 29. 8. City Clerk - No report. RECESS The meeting recessed at 5:03 P.M. ATTEST: CITY CLERK Resolutions: No. 93 -99 - Reapportionment of Special Assessment for Highlands II. No. 93 -100 - Redemption of $320,000 G.O. Imp. Bonds, Series 1986A. No. 93 -101 - Promotion of George Ness to Fire Captain. No. 93 -102 - Employ Kari Ronning & Elizabeth Harding as P.T. Lifeguards. No. 93 -103 - Employ Mike Asmus & Scott Tierney P.T. in Public Works. 3 MAYOR • • • REGULAR MEETING The Meeting was called to order by Mayor Hooley. Present: Councilmembers Bodlovick, Cummings, Funke, Kimble and Mayor Hooley. Absent: None Also Present: Press: Others: STILLWATER CITY COUNCIL MINUTES June 1, 1993 City Coordinator Kriesel City Attorney Magnuson Consulting Engineer Peters Comm. Dev. Director Russell Planning Comm. Member Bealka Police Chief Beberg City Clerk Johnson Julie Kink, The Courier Mike Marsnik, Stillwater Gazette Mark Herwig, St. Croix Valley Press 7:00 P.M. Harry & Ruth Peterson, Stella Casanova, Kristin & Ahmed Aldeni, Miriam Aldeni, Faisel Aldeni, Tom Lillesve, Jay Larson, Dennis Balyeat,•Lee Montz, Ed Cain, Clayton Patterson, R. Kilty, Todd Bjorkman, Ray Martin, Dan Dalluhn, Jim Huntsman. APPROVAL OF MINUTES Motion by Councilmember Bodlovick, seconded by Councilmember Kimble to approve the minutes of the Special & Regular Meetings of May 18, 1993 as presented. (All in favor). INDIVIDUALS, DELEGATIONS AND COMMENDATIONS 1. Presentation of Eagle to Stillwater Junior H.S. Former Mayor Harry Peterson, gave a summary of information pertaining to the City Eagle, formerly situated in the City Hall Lobby. He stated it was presented to the City by Ahmed and Kristin Aldeni, 625 No. Fifth St., about eight years ago and was handmade in Egypt. It represents courage and leadership. Since the Junior High School will be moving into new quarters and has changed their mascot to the Eagle, the City, with the blessings of the Aldeni's, wished to present it to the Junior High School. Therefore, on behalf of the City Council, Mr. Peterson presented the City Eagle to the new Stillwater Junior High School to be situated in their office area and serve as their mascot. 2. American Legion & VFW Complaints Regarding Memorial Day Service 1 Stillwater City Council Minutes Regular Meeting June 1, 1993 J. Larson, speaking on behalf of the American Legion and VFW, registered a complaint with the Council regarding the lack of respect and rude treatment they received at the Memorial Day services in Lowell Park while participants were getting ready for the Gerry Spiess festivities. The Council and Sesquicentennial Committee submitted their apologies for these happenings. Tom Lillesve also registered complaints on behalf of the Veteran's groups. 3. Lee Montz - Energy Partners, Inc. - Arena Efficiency Study. Lee Montz, Energy Partners, Inc., submitted a proposal for an improvement program for Lily Lk. Ice Arena. Council stated they are not ready to proceed with this kind of study at this time and will consider Mr. Montz' proposal when that happens. 4. Oath of Office for Police Officer Todd Bjorkman. City Clerk Johnson administered the Oath of Office to newly hired Police Officer, Todd Bjorkmai and Police Chief Beberg introduced him to the Council and audience. PUBLIC HEARINGS 1. This is the day and time for continuation of the Public Hearing to consider a Variance to the frontyard setback requirement (30 ft. required, 12 ft. requested) & the slope development standard (no development on slopes over 12 %) for construction of a 20 ft. by 24 ft. attached garage at 118 Lakeside Dr., located in the RB, Two - Family Residential Dist. & Bluffland /Shoreland Dist., Case No. V/93 -17, Michael & Sheryl Meyer, Applicants. Notice of the hearing was published in The Gazette on April 23, 1993 and mailed to affected property owners. Council continued Case No. V/93 -17, Meyer, requesting a variance, to the June 15 meeting. 2. This is the day and time for the continuation of the Public Hearing to consider a Minor Subdivision of a 76,625 sq. ft. lot into two lots of 38,500 sq. ft. & 37,125 sq. ft. located at 1030 W. St. Croix Ave. in the RA, Single - Family Residential Dist., Case No. SUB /93 -21, Doug Flory, Applicant. Notice of the hearing was published in The Gazette on April 23, 1993 and mailed to affected property owners. Council continued Case No. SUB/93 -21, Flory, indefinitely until the utility issues are answered. 3. This is the day and time for the Public Hearing to consider a Special Use Permit for placement of a 40 sq. ft. wall sign & a 90 sq. ft. wall sign 2 • • • Stillwater City Council Minutes • Regular Meeting June 1, 1993 • • located at 514 E. Alder St. in the RB, Two - Family Residential Dist., Case No. SUP/93 -26, Wolf Marine, Applicant. Notice of the hearing was published in The Gazette on May 21, 1993 and mailed to affected property owners. Council continued Case No. SUP/93 -26, Wolf Marine, Inc., request to place two signs on an existing marina building, to the June 15 meeting. 4. This is the day and time for the Public Hearing to consider a Variance to the sideyard setback requirement on a corner lot (30 ft. required, 18 ft. requested) for a garage addition located at 2117 Dundee P1. in the RA, Single - Family Residential Dist., Case No. V/93 -29, Dan Dalluhn, Applicant. Notice of the hearing was published in The Gazette on May 21, 1993 and mailed to affected property owners. Mr. Russell explained this request is for construction of a 12 ft. addition on to a garage which moves into the existing 30 ft. setback. It will not impair traffic visibility on the corner of Dundee Place and Fairmeadows Rd. Ms. Bealka stated the Planning Commission approved it unanimously and no neigborhood complaints were received. Mr. Dalluhn stated the streets are not parallel to his yard with the setback 28 ft. at one end and 30 ft. at the other. This still will not affect the sight distance. Mayor Hooley closed the public hearing. Motion by Councilmember Kimble, seconded by Councilmember Bodlovick to approve a Variance to the sideyard setback requirement on a corner lot (30 ft. required, 18 ft. requested) for a garage addition located at 2117 Dundee P1. in the RA, Single - Family Residential Dist., with the condition that the garage shall be set back 28 -1/2 ft. from the street, Case No. V/93 -29, Dan Dalluhn, Applicant. (All in favor). 5. This is the day and time for the Public Hearing to consider a Special Use Permit for construction of a 9,000 sq. ft. office /retail bldg. located at 1900 Tower Dr. in the BP -0, Bus. Pk. Office Dist., Case No. SUP /DR/93 -30, Krongard Construction, Applicant. Notice of the hearing was published in The Gazette on May 21, 1993 and mailed to affected property owners. Mr. Russell explained the request to construct the above mentioned office building which was revised by the Design Review Committee and Planning Commission and stated approval was conditioned on meeting the setback requirement which would eliminate the driveway on the east side of the 3 Stillwater City Council Minutes Regular Meeting June 1, 1993 building. Ms. Bealka'istated the Planning Commission approved it 6 - 1, and it was felt they would not have a parking problem. Ray Martin, owner of the property since 1980, stated the setback rules were changed in 1989 and his neighbors were allowed to develop according to the previous rules. He has the only two lots left and would like to retain the driveway access and five ft. setback. Mayor Hooley closed the public hearing. Motion by Councilmember Bodlovick to follow the Planning Commission's recommendation for the variance requested for the construction of a 9,000 sq. ft. office /retail Bldg. and as conditioned. Motion by Councilmember Funke, seconded by Councilmember Bodlovick to amend the previous motion for a Special Use Permit for construction of a 9,000 sq. ft. office /retail bldg. located at 1900 Tower Dr. in the BP -0, Bus. Pk. Office Dist., to eliminate Special Use Permit Condition No. 2 removing the driveway & parking on the east side of the building, and allowing a variance for a five foot setback along with the other conditions, Case No. SUP /DR/93 -30, Krongard Construction, Applicant. (All in favor). 6. This is the day and time for the Public Hearing to consider a Variance to the height requirement (20 ft. required, 24 ft. requested) & to the total sq. footage requirement for an accessory structure (1,000 sq. ft. maximum allowed, 1,350 sq. ft. requested) located at 206 Locust St. in the RB, Two - Family Residential Dist., Case No. V/93 -32, Todd & Kathleen Remington, Applicants. Notice of the hearing was published in The Gazette on May 21, 1993 and mailed to affected property owners. Mr. Russell explained the request is to build a two -story garage larger than allowed. Two ccnditions state that there be no habitable living space on the second floor and the existing septic system shall be reviewed by a professional with a report to be submitted to the City before building permits are issued. The height of the building matches the existing structure. Ms. Bealka stated the Planning Commission approved the request and there was neighbor support. Mayor Hooley closed the public hearing. Motion by Councilmember Cummings, seconded by Councilmember Funke to approve a Variance to the height requirement (20 ft. required, 24 ft. requested) & to the total sq. footage requirement for an accessory structure (1,000 sq. ft. maximum allowed, 1,350 st. ft. requested) located at 206 Locust St. in the RB, Two - Family Residential Dist., as conditioned, Case No. V/93 -32, Todd & Kathleen Remington, Applicants. (All in favor). 1 4 • • Stillwater City Council Minutes . Regular Meeting June 1, 1993 • • UNFINISHED BUSINESS 1. Possible Approval of Cooperative Agreement with Washington Co. HRA for administration of HOME Program. Dennis Balyeat, Executive Director of Washington Co. HRA, explained that this program provides rental assistance, homeownership rehab, new construction, rental rehab and first time home buyer assistance to low income residents with a Cooperation Agreement which must be signed by the municipalities. City Attorney Magnuson stated he had reviewed the agreement and advised it is in the City's interest to participate. Motion by Councilmember Bodlovick, seconded by Councilmember Funke to participate with Washington County HRA in the administration of the HOME Program. (All in favor). 2. Washington Co. HRA Housing Development Project for Brick Pond, 1635 So. Greeley St. Mr. Balyeat summarized the proceedings taken by the Washington Co. HRA to purchase the Brick Pond Apartments which will be operated as a "housing development project" designed to be affordable to persons or families with incomes not greaterthan 80% of median income for the Metro area. A payment in lieu of taxes will be made to the City. It was noted that Council has thirty days to object to the development, by June 6, and Council discussion followed. Motion by Councilmember Kimble, seconded by Councilmember Bodlovick to approve the Washington Co. HRA purchase of the Brick Pond Apartment complex with the City's acceptance of the payment in lieu of taxes. (All in favor). Levee Wall Update Ed Cain, Legislative Consultant, presented an update of possible funding for the Levee Wall. No action was taken. Mayor Hooley moved Nos. 3, 4, 5 and 6 to the end of the meeting. 7. Consideration of Funding for Old Territorial Prison Reuse Study. Mr. Russell summarized the information submitted at a previous meeting regarding matching funds for this study. Several foundations were contacted and the remaining $2,000 could possibly come from the Planning Budget and TIF funds. Motion by Councilmember Kimble, seconded by Councilmember Funke to approve the expenditure of $2,000 toward the City share of the Historic Prison Site Reuse Study, with the source of funds to be determined in a Staff report. (All in favor) . 5 Stillwater City Council Minutes Regular Meeting June 1, 1993 8. McKusick Lake Walking Path. Mr. Kriesel explained the feasibility of establishing a natural walking path along McKusick Lake and the need to obtain easements and right -of -way. Motion by Councilmember Kimble, seconded by Councilmember Cummings to direct Staff to obtain a proposal to conduct a survey of the boundaries for the McKusick Lake Walking Path. (All in favor). 9. Final Report - South Main Lift Station. Consulting Engineer Peters summarized the events of this project, including that the raptors which were received from Northwestern Equipment were not wired prope'ly for the dual voltage rating. The project was delayed two days and the City furnished labor and fuel for the bypass pumping in an amount of $1,939.25 which the City could charge off to Northwestern. The balance due Northwestern is $1,947 minus the City's costs of $1,939.25, leaving the amount owing Northwestern at $7.75. Motion by Councilmember Kimble, seconded by Councilmember Funke to accept the Consulting Engineer's recommendation as it relates to the final report for pump & valve replacement for the South Main Lift Station, charging Northwestern Equipment for the delay experienced because the motors were not wired for the dual voltage rating, with a final payment to Northwestern of $7.75. (All in favor). NEW BUSINESS 1. Resolution Authorizing Redemption of $320,000 G.O. Improvement Bonds, Series 1986A. This item was discussed at the Regular afternoon Meeting. 2. Recommendation from Downtown Parking Commission regarding Handicapped access to City Hall. Motion by Councilmember Bodlovick, seconded by Councilmember Cummings to adopt the appropriate resolution designating a handicapped parking space on North Fourth St. in front of City Hall with construction of the appropriate access ramp. (Resolution No. 93 -104) Ayes - Councilmembers Bgdlovick, Cummings, Funke, Kimble and Mayor Hooley. Nays - None 3. Appointment to Downtown Parking Commission. Motion by Councilmember Funke, seconded by Councilmember Kimble to accept the resignation of Vern Stefan and Martha Conway from the Downtown Parking Commission and appoint Ed Stuart to the Commission for a one year term. (All in favor). 6 • • • Stillwater City Council Minutes Regular Meeting June 1, 1993 • • 4. Request to prepare Plans for 4.5 Acre Park /Highlands of Stillwater. Motion by Councilmember Cummings, seconded by Councilmember Funke to direct the Planning Dept. to work with the Park & Recreation Dept. and Park Board to prepare a park plan for the Highlands of Stillwater area with assistance and input from the adjacent property owners. (All in favor). 5. Request from St. Croix Area United Way for permission to feature a Sky Diving Group in the St. Croix River south of the Interstate Bridge. Motion by Councilmember Kimble, seconded by Councilmember Cummings to approve the request of the St. Croix Area United Way to have a sky diving group perform and land in the St. Croix River adjacent to Lowell Park for the "kick -off" for their annual fund - raiser on Sept. 11; and advising the United Way to also contact the Washington Co. Sheriff's Dept. for approval. (All in favor). 6. Recommendation from Downtown Parking Commission regarding Olive St. parking space. Mr. Russell explained that the Parking Commission has recommended that the space between the rear driveway access to John's Bar and Union Alley be designated as a parking space. However, the engineers recommended that the space remain as "No Parking" because of sight obstruction. Discussion followed. Motion by Councilmember Funke, seconded by Councilmember Cummings to erect a "compact" parking sign, on a 90 day trial basis, on the Olive St. space between the rear driveway access to John's Bar & Union Alley. (Ayes - 4; Nays - 1, Councilmember Bodlovick). CONSENT AGENDA Motion by Councilmember Kimble, seconded by Councilmember Funke to approve the Consent Agenda of June 1, 1993, including the following: (All in favor). 1. Directing Payment of Bills (Resolution No. 93 -97). Ayes - Councilmembers Bodiovick; Cummings, Funke, Kimble and Mayor Hooley Nays - None 2. The following Contractor's Licenses: St.Croix Valley Imp. General Contractor Renewal P.O. Box 201 Stillwater, Mn. 55082 3. Utility Bill Adjustments. COUNCIL REQUEST ITEMS Donation to Community Volunteer Services for Park Registration 7 Stillwater City Council Minutes Regular Meeting June 1, 1993 Motion by Councilmember Funke, seconded by Councilmember Bodlovick to donate $300 to Community Volunteer Services for the park registration fee for the two -day Sesquicentennial Festival in July. (All in favor). Grand Opening Ceremony for Stillwater Depot Mayor Hooley announced that the Grand Opening for the Stillwater Depot will be held on Saturday, June 5. COMMUNICATIONS /REQUESTS 1. Patricia Klarich - Concern for Intersection of Fourth & Pine Sts. Motion by Councilmember Kimble, seconded by Councilmember Funke to adopt the appropriate resolution for placement of a stop sign, replacing the "Yield" sign, on northbound Fourth St. at Pine St., after school is over in June. (Resolution No. 93 -105) Ayes - Councilmembers Bodlovick, Cummings, Funke, Kimble and Mayor Hooley. Nays - None 2. James Huntsman - Continuation of Request for Annexation of Lands in Stillwater Township. Mr. Huntsman was present to discuss his letter, however the Council advised him that a Special Joint Meeting is being held on Wednesday evening, June 2 in the Stillwater City Hall with Stillwater Township to discuss common interests, including annexation of properties from Stillwater Township.] 3. Dean Westad - Organization of Volunteer Block Clean -up. Councilmember Bodlovick presented this letter and Council took note of it. No action was taken. Mayor Hooley left the meeting at 9:35 P.M. UNFINISHED BUSINESS (Continued) 3. Resolution - Approval of design for the renovation of the East Wing of the Junior H.S. into an Office Bldg. at 110 E. Pine St., Case No. DR/93 -27. Motion by Councilmember Kimble, seconded by Councilmember Cummings to adopt the appropriate resolution approving the office renovation at 110 E. Pine St. for the E. Junior High School Building. (Resolution No. 93 -106) Ayes - Councilmembers Bodlovick, Cummings, Funke, and Kimble. Nays - None 4. Resolution - Approval of demolition of West Wing of Junior H.S. & design for construction of Public Parking Lot, at 100 W. Pine St., City of Stillwater, Applicant, Case No. UR/93 - 2b. 8 • • • Stillwater City Council Minutes Regular Meeting June 1, 1993 • • Motion by Councilmember Kimble, seconded by Councilmember Cummings to adopt the appropriate resolution approving demolition of the West Junior High School Building & construction of a public parking lot. (Resolution No. 93 -107) Ayes - Councilmembers Bodlovick, Cummings, Funke, and Kimble. Nays - None 5. Resolution - Approval of Special Use Permit & Design Permit for construction of Hotel & Parking Lot located east of Water St. between Chestnut & Myrtle St., Stillwater Hotel Corp., Applicant, Case No. DR /SUP- 93/25. Motion by Councilmember Bodlovick, seconded by Councilmember Kimble to adopt the appropriate resolution approving use and design of a hotel and private parking lot on the Lumberman's Exchange Building property. (Resolution No. 93 -108) Ayes - Councilmembers Bodlovick, Cummings, Funke, and Kimble. Nays - None 6. Approval of Plans & Specifications for West Jr. H.S. Asbestos Removal & Building Demolition & Authorization to advertise for bids. Mr. Peters presented the specifications prepared for this project and stated bids would be received for the asbestos removal on June 29 and demolition on July 13. Richard Kilty, 118 W. Oak St., asked how the City could proceed with this project if they don't own the property. City Attorney Magnuson stated that we will have title to the property by those dates or reject the bids. Motion by Councilmember Kimble, seconded by Councilmember Bodlovick to approve the plans and specifications for removal of the asbestos and building demolition; and authorization to advertise for bids for such projects for the West Junior H.S. (All in favor). Questions Regarding Discussion of Garbage Contract Mr. Kilty asked why the Garbage Contract has not been discussed and Staff advised Mr. Kilty that the contract has not been finalized with Mr. Junker as yet. Stella Casanova asked if they will be getting a rebate on their bill for the removal of clean -up days. This will be discussed at a later date. ADJOURNMENT Motion by Councilmember Bodlovick, seconded by Councilmember Kimble to adjourn the meeting at 9:45 P.M. (All in favor). 9 Stillwater City Council Minutes Regular Meeting June 1, 1993 ATTEST: CITY CLERK Resolutions: No. 93 -97 Directing Payment of Bills. No. 93 -104 - Establishing Handicapped Parking in front of City Hall, 4th St. No. 93 -105 - Placing "Stop" sign on northbound 4th St. at Pine St. No. 93 -106 - Approving office renovation at 110 E. Pine St. (Cub Foods) No. 93 -107 - Approving demolition of W.Jr.H.S. Bldg. & construction of parking lot. No. 93 -108 - Approving use & design of hotel & parking lot. 10 MAYOR • • s To the Honorable Mayor and Members of the City Council City of Stillwater, Minnesota Stillwater, Minnesota April 14, 1993 McGLADREY & PULLEN Certified Public Accountants and Consultants We have audited the general purpose financial statements of the City of Stillwater, Minnesota as of and for the year ended December 31, 1992, and have issued our report thereon dated April 14, 1993. We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statute Section 6.65. Accordingly, the audit includes such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the listed categories. The results of our tests indicate that for the items tested, the City of Stillwater, Minnesota complied with the material terms and conditions of applicable legal provisions, except as described in this letter. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the City of Stillwater, Minnesota had not complied with such legal provisions. The City is required to abide by the State Statutes relating to contracting and bidding. During the year ended December 31, 1992, the City did not obtain quotations for all of its contracts, as required by State Statute. In addition, the City did not place a written request for proposal for group insurance in a newspaper or trade journal at least 21 days before the final date for submitting proposals, as required by State Statute. This report is intended solely for the use of the City of Stillwater, Minnesota and the Minnesota State Auditor and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report, which is a matter of public record. rvl ��r� /).1-152'( To the Honorable Mayor and City Council City of Stillwater Stillwater, Minnesota Invoices IkA, McGLADREY & PULLEN Certified Public Accountants and Consultants In planning and performing our audit of the financial statements of the City of Stillwater, Minnesota for the year ended December 31, 1992, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. However, we noted certain matters involving the internal control structure and its operations that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the City's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. The City does not have adequate internal control procedures due to the limited opportunity for segregation of duties. A system of internal control procedures contemplates an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. While we recognize that the City is not large enough to permit an adequate segregation of duties for an effective system of internal control procedures, it is important that you be aware of this condition. In addition, we have the following suggestions to aid in developing and improving business practices. Some of these matters have been discussed previously with you or your staff. In some instances invoices are not initialled for approval before payment. To assure all disbursements are appropriate, we recommend all invoices be initialled for approval by the department head before payment. This should include invoices for which purchase orders have previously been approved. Time Sheets In some cases it was noted that time sheets were not authorized by the department head. We recommend that all time sheets be approved by the respective department head. This report is intended solely for the information and use of the City Council, management, and others within the City. We would like to express our appreciation for the cooperation extended to us during the audit. Stillwater, Minnesota April 14, 1993 fil c 00-1--2 /'(-i-e-a- CITY OF STILLWATER, MINNESOTA NILE L. KRIESEL, CITY COORDINATOR REPORT PREPARED BY DIANE DEBLON, FINANCE DIRECTOR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 1992 MEMBER OF GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE UNITED STATES AND CANADA INTRODUCTORY SECTION CITY OF STILLWATER, MINNESOTA COMPREHENSIVE ANNUAL FINANCIAL REPORT For Fiscal Year Ended December 31, 1992 Table of Contents Page INTRODUCTORY SECTION Letter from Finance Director 1 GFOA Certificate of Achievement 8 Organization Chart 9 List of Principal Officers 10 FINANCIAL SECTION Independent Auditor's Report on the General Purpose Financial Statements and the Supplementary Information 11 General Purpose Financial Statements Combined balance sheet - all fund types and account groups 12 Combined statement of revenues, expenditures and changes in fund balance - all governmental fund types 16 Combined statement of revenues, expenditures and changes in fund balance - budget and actual - general and budgeted special revenue funds 18 Combined statement of revenues, expenses and changes in retained earnings - all proprietary fund types 20 Combined statement of cash flows - all proprietary fund types 21 Notes to financial statements 22 Combining and Individual Fund Statements and Account Groups General fund Balance sheet 48 Statement of revenues, expenditures and changes in fund balance - budget and actual 49 Special revenue funds Combining balance sheet 54 Combining statement of revenues, expenditures and changes in fund balance 56 Combining balance sheet - Library Trust 68 Combining statement of revenues, expenditures and changes in fund balance - Library Trust 70 Statement of revenues, expenditures and changes in fund balance - budget and actual Special events 60 Infrastructure reserve 61 Browns Creek watershed district 62 Middle River watershed district 63 (continued) CITY OF STILLWATER, MINNESOTA CONTENTS Library 64 Park 65 Dutch elm 66 Washington County recycling grant 67 Library trust 70 Debt service funds Combining balance sheet 72 Combining statement of revenues, expenditures and changes in fund balance 76 Capital projects funds Combining balance sheet Combining statement of revenues, expenditures and changes in fund balance Construction and acquisition costs Enterprise funds Combining balance sheet Combining statement of revenues, expenses and changes in retained earnings Combining statement of cash flows Sanitary Sewer Fund - Balance sheet Sanitary Sewer Fund - Statement of revenues, expenses and changes in retained earnings Sanitary Sewer Fund - Statement of cash flows Solid Waste Collection Fund - Balance sheet Solid Waste Collection Fund - Statement of revenues, expenses and changes RI retained earnings Solid Waste Collection Fund - Statement of cash flows Parking System Fund - Balance sheet Parking System Fund - Statement of revenues, expenses and changes in retained ',earnings Parking System Fund - Statement of cash flows Lily Lake Park Fund - Balance sheet Lily Lake Park Fund - Statement of revenues, expenses and changes in retained earnings Lily Lake Park Fund - Statement of cash flows Waterworks Fund - Balance sheet Waterworks Fund - Statement of revenues, expenses and changes in retained earnings Waterworks Fund - Statement of cash flows Page 80 82 84 90 92 94 96 97 98 99 100 101 102 103 104 105 106 107 108 110 112 (continued) CITY OF STILLWATER, MINNESOTA CONTENTS Page Agency funds Combining statement of changes in assets and liabilities 113 Schedule of general Tong -term debt 114 Schedule of general fixed assets 115 Schedule of changes in general fund fixed assets by function 1 16 Schedule of sources and uses of public funds - Development District #1, Tax Increment District #1 117 Schedule of sources and uses of public funds - Development District #1, Tax Increment District #2 118 Schedule of sources and uses of public funds - Development District #1, Tax Increment District #3 119 Schedule of sources and uses of public funds - Development District #1, Tax Increment District #4 120 Schedule of sources and uses of public funds - Development District #1, Tax Increment District #5 121 STATISTICAL SECTION General government expenditures by function - Iast ten fiscal years 122 General government revenues by source - Iast ten fiscal years 124 Property tax levies and collections - last ten fiscal years 126 Assessed and estimated actual value of property - Iast ten fiscal years 128 Property tax rates, direct and overlapping governments - last ten fiscal years 130 Schedule of principal taxpayers 132 Ratio of net general obligation bonded debt to assessed value and net general obligation debt per capita 134 Computation of legal debt margin 136 Schedule of insurance in force and officials' bonds 137 Special assessment billings and collections - last ten fiscal years 139 (continued) CITY OF STILLWATER, MINNESOTA CONTENTS General obligation revenue bond coverage - last ten fiscal years Computation of direct and overlapping bonded debt Ratio of annual debt service expenditures of general obligation bonded debt to general government expenditures Property value, construction and bank deposits - last ten fiscal years Demographic statistics Miscellaneous statistics Page 140 141 142 143 144 145 May 24, 1993 Honorable Mayor and City Council City of Stillwater, Minnesota 55082 Councilmembers: illwater THE BIRTHPLACE OF MINNESOTA The Comprehensive Annual Financial Report of the City of Stillwater for the fiscal year ended December 31, 1992, is hereby submitted. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with the City. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups for the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included. The Comprehensive Annual Financial Report is presented in three sections: Introductory, Financial and Statistical. The Introductory section includes this transmittal letter, the City's organizational chart and a list of City Officials. The Financial Section includes the general purpose financial statements and the combining and individual fund and account group financial statements and schedules, along with the Auditor's report on the financial statements. The Statistical Section includes selected financial and demographic information, generally presented on a multi -year basis. The funds related to the City of Stillwater included in our Comprehensive Annual Report are those considered to be within the oversight responsibility of the City Council. The criteria used in determining the reporting entity is consistent with those established by the Governmental Accounting Standards Board. Based on these criteria, all funds and account groups of the City are included in this report. In addition to general government activities, the City Council exercises, or has the ability to exercise, oversight of the Water Board and the Library Board. Therefore, these activities are included in the reporting entity. However, the Stillwater Fire Relief Association, Independent School District No. 834 and the Metropolitan Waste Control Commission have not met the established criteria for inclusion in the reporting entity, and accordingly are excluded from this report. The City provides its residents and businesses a full range of municipal services. These services include police and fire protection; sanitation services; the construction and maintenance of streets and infrastructure; recreational and cultural activities. Economic Condition and Outlook Stillwater is located in central Washington County on the St. Croix River, approximately 20 miles east of the Minneapolis /Saint Paul metropolitan area. CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612 - 439 -6121 Stillwater encompasses an area of approximately 5.75 square miles (3,829 acres). According to the 1990 Federal Census Bureau, the City's population was 13,882. Although the City's tax base is primarily residential, the economy is influenced by a large number of public employers. Stillwater is the Washington County Seat and the headquarters for Independent School District #834 and the adjacent cities of Bayport and Oak Park Heights are the homes of two major state correctional facilities. The Stillwater area is also influenced by the Andersen Window, Corp., located in Bayport, which employs approximately 4,700 people. Major Initiatives During 1988, the City Council identified several major needs in the downtown area of the City and addressed these needs with the study and adoption of the "Downtown Plan ". Infrastructure and parking needs were analyzed in detail, with major improvements to streets and image enhancement also included. As part of the infrastructure needs, sanitary and storm sewer lines were separated and upgraded, which will result in cost savings to the City for the amount of flow running through the sanitary sewer lines. Also, the Plan was prepared within the framework of enhancing the historical flavor and aesthetic appeal of the oldest City in the State of Minnesota. The entire Downtown Plan is a comprehensive project expected to cost $12 million with major funding sources for the implementation to be financed with tax increment revenue and special assessments. The City has established five tax increment financing districts with the purpose of pooling any and all excess increment for the downtown tax increment district. It is anticipated that 70 percent of the improvements will be financed with tax increment and the remainder financed with special assessments. Other methods being explored include the creation of special taxing districts for parking and storm sewer. Plans and specifications for Phase I of the Downtown Plan were prepared and presented during 1990. Phase I includes replacement and /or repair of utilities (water, sewer and storm sewer), repair and /or reconstruction of streets, curb and gutter, sidewalks, lighting, landscaping, parking lot improvements and (in certain areas) undergrounding of electric utilities. Phase I implementation began in June 1991. Due to weather constraints and additional infrastructure repair, construction continued into 1992 and was substantially completed by December 31, 1992. The library improved library services for 1992 with the installation of an on- line public access catalog of the collections of public libraries in Washington County. Circulation of all material types increased neary 10 percent over 1991. The building inspection and planning departments were also kept extremely busy with the additional volume of building permits issued during 1992. Permits for new residential units numbered 214 for the year. The additional residential units were comprised of single family and multiple family housing units. 2 Financial Information INTERNAL CONTROLS. Management of the City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits; and (2) the valuation of costs and benefits requires estimates and judgments by management. BUDGETING CONTROLS. In addition, the City maintains budgetary controls. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level. Activities of the general fund and special revenue funds are included in the annual appropriated budget except for the following special revenue funds: Friends of the Police Department, Friends of the Fire Department, DARE, Park Dedication, Library Trust, Library Donations, FSAC, Sesquicentennial and Police Forfeitures. The activities of the Friends of the Police Department, Friends of the Fire Department, Library Donation and Police Forfeitures are financed through donations from various sources. In addition, only after funds are received may expenditures be made from these funds and any expenditures for these funds must first be approved by the City Council. The DARE, Park Dedication, Library Trust, Sesquicentennial and FSAC funds had no planned expenditures for 1992 and therefore no budget was adopted. The City Council must approve all expenditures because there was no budget adopted. As demonstrated by the statements and schedules included in the Financial Section of this report, the City continues to meet its responsibility for sound financial management. GENERAL GOVERNMENT FUNCTIONS The following schedule presents a summary of General Fund, Special Revenue Fund and Debt Service Fund revenues for the fiscal year ended December 31, 1992 and the amount and percentage of increases and decreases in relation to prior year revenues: Increase Percent of Percent (Decrease) Increase Revenues Amount of Total from 1991 (Decrease) Taxes $2,594,006 33.38 (103,911) (7.57) Licenses & Permits 272,787 3.51 (35,827) (2.61) Fines & Forfeits 99,474 1.28 2,027 .15 Charges for service 411,465 5.31 6,749 .49 Intergovernmental Revenue 1,920,957 24.75 (84,727) (6.17) Special Assessments 1,857,794 23.94 (900,060) (65.54) Interest 377,739 4.87 (57,529) (4.19) Miscellaneous 230,075 2.96 (199,978) (14.56) $7,764,297 100.00 $(1,373,256) 3 The largest dollar decrease in revenue was from special assessments collected. This is attributed to the decrease in collections for the Oak Glen Improvement project, of which there was a significant decrease in the collection of delinquents and prepayments received. The revenue decrease of $84,727 for intergovernmental revenue is primarily due to the City receiving a one -time state grant for land acquisition in the year 1991. The miscellaneous revenue decrease is related primarily to one -time revenue received for Oak Glen in 1991. The decrease of $35,827 for licenses and permits is due to a slightly lower level of building permits issued during 1992 although 1991 had increased dramatically from the prior year. The charges for services reflect nominal increases in administration charges of the City's tax increment districts. The decline in interest revenue is due to a general decline in effective interest rates achieved on investments. The following schedule presents a summary of General Fund, Special Revenue Funds and Debt Service Fund expenditures for the fiscal year ended December 31, 1992 and the amount and percentage of increases and decreases in relation to prior year amounts. Increase Percent of Percent (Decrease) Increase Expenditures Amount of Total from 1990 (Decrease) Current: General Government 770,155 9.89 78,361 28.68 Public Safety 2,017,350 25.89 168,699 61.75 Public Works 816,774 10.48 (28,701) (10.51) Culture & Recreation 775,676 9.96 11,491 4.21 Other 49,730 .64 940 .34 Capital Outlay 411,421 5.28 17,762 6.50 Debt Service: Principal 1,580,980 20.29 232,504 85.11 Interest & Service Charges 1,358,072 17.43 360,369 131.91 Other 10,568 .14 (568,238) (208.00) Total 7,790,726 100.00 273,187 The $168,699 increase in Public Safety expenditures is due to additional personnel costs. The general government expenditures increase of $78,361 is attributed to 1992 being an election year and contractual services for lobbying. Debt service principal and interest increased due to additional bonds sold in 1991. General Fund Balance The fund balance of the General Fund increased $355,326 which is an 11 percent increase from 1991. The $2,312,795 fund balance designated for working capital will provide financing for General Fund operations until tax and intergovernmental revenues are received in July. 4 Enterprise Operations The City's enterprise funds consist of sanitary sewer, solid waste, parking, Lily Lake and waterworks funds. The sewer rates for the City are a major concern and initiatives to address these concerns were discussed as part of the "Downtown Plan ". The City of Stillwater is included in the Metropolitan Waste Control Commission (MWCC) which is an organization created by the state to facilitate the disposition and treatment of sewer waste for the seven - county metropolitan area. As part of this organization, the MWCC charges fees to the City based on sewage flowing to the treatment plants. The cost of this service has risen dramatically (59 percent) in the last five years. The City continues to pursue alternative methods of reducing these increased costs, not only for the downtown, but for the City as a whole. The Solid Waste Fund is currently subsidized by the General Fund (for senior citizens), and by county recycling grants. On July 1, 1992, the City implemented a volume based solid waste system. Citizens are allowed to choose between 30, 60, and 90 gallon size containers and charged accordingly. Specialized garbage bags must be purchased and used for excess waste. Recycling continues to be provided and encouraged. The parking system has been revised in the downtown in an effort to meet the needs of the merchants and the public. The City Council authorized the removal of parking meters and adopted two -hour parking to be enforced with fines. The parking plan has been enthusiastically received by merchants and has alleviated the parking problems in the downtown. The Lily Lake athletic complex includes an ice arena, swimming beach and ballfields. The fees charged to support this fund were increased in 1992. The operation and maintenance of the ballfields and beach are supported by the City Parks Department. The Waterworks Fund provides the city water service and is managed, operated and maintained through the Board of Water Commissioners. The City provides funding for new and replacement infrastructure. Debt Administration At December 31, 1992, the City had a number of debt issues outstanding. These issues included $9,012,729 of general obligation improvement bonds, $3,145,000 of general government general obligation bonds, $5,745,000 of general obligation tax increment bonds and $45,000 of revenue bonds. The City has maintained its A rating from Moody's Investors Service. Under current state statutes, the City's general obligation bonded debt issuances are subject to a legal limitation based on two percent of total estimated market value of real and personal property. As of December 31, 1992, the City's net general obligation bonded debt of $3,145,000 was well below the legal limit of $10,051,814 and net debt per capita equaled $188.90. 5 Cash Management The City of Stillwater subscribes to the "pooled cash" concept of investing which means that all funds with cash balances participate in an investment pool. This permits some funds to be overdrawn and other funds to show cash balances while the City overall has a cash balance. Interest is earned and charged between funds for advances to /from funds. This pooled cash concept provides for investing greater amounts of money at more favorable rates. The City typically invests its funds in the following investment instruments: certificates of deposit, bankers acceptance, commercial paper, U.S. government obligations and repurchase agreements. These investment instruments are all legally allowed under state statutes and the city maintains sufficient collateral as required by law. Interest earnings. are then allocated to the participating funds. During 1992, the City of Stillwater earned $478,660 in interest revenue. Risk Management Insurance coverage is currently maintained for workers compensation, property and general liability through the League of Minnesota Cities Insurance Trust (L.M.C.I.T.). In addition to this coverage, the City maintains flood insurance for applicable property. The City maintains liability insurance at the limit set by state statute ($600,000). (A more detailed account of the City's insurance can be found on page 137 of the Statistical Section.) In addition, the cities' insurance carrier ( L.M.C.I.T.) sponsors various risk control workshops during the year that are attended by various departments, as applicable. Independent Audit State statutes require an annual audit of the City's accounts by the Minnesota State Auditor or by independent certified public accountants. The auditor's report on the general purpose financial statements and combining and individual fund statements and schedules is included in the financial section of this report. Certificate of Achievement for Excellence in Financial Reporting The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Stillwater for its comprehensive annual financial report for the fiscal year ended December 31, 1991. The Certificate of Achievement is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government financial reports. In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. Such comprehensive annual financial report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. The City of Stillwater has received a Certificate of Achievement for the last three 6 consecutive years (fiscal years ended 1989 - 1991.) We believe our current report continues to conform to the Certificate of Achievement program requirements and we are submitting it to GFOA. Acknowledgements The preparation of the comprehensive annual financial report on a timely basis could not have been accomplished without the cooperation of the entire staff of the Finance Department and the assistance of the independent auditors. In addition, I would like to thank Monica Price and Sheila McNamara for their contribution to this report. 7 Respectfully Submitted, Diane Deblon Finance Director Certificate of Achievement for Excellence in Financial Reporting Presented to City of Stillwater, Minnesota For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 1991 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Govemment Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. Fes, litzver‘dge 8 • IIIII • • N I N • = I • • IIIII • I OM City Clerk Administration Department 'BOARDS AND COMMISSIONS I Community Dev. Director Planning Department 1 Building Off ical Building Department 1 CITY OF STILLWATER ORGANIZATIONAL CHART I CITIZENS OF STILLWATER' CITY COUNCIL CITY COORDINATOR Finance Director Finance Department 1 1 1 Police Chief Police Department CITY ATTORNEY N Fire Chief Public Works Director 1 1 1 Fire Asst. Asst. Department Works Works Dir. Dir. Streets Parks 1 1 Street Arena Sewer Mrg. Garage 1 Lily Lake Arena/ Beach Mayor Title Councilmember Councilmember Councilmember Councilmember Coordinator Attorney Clerk Community Developer Director Finance Director Fire Chief Library Director Police Chief Public Works Director Water Superintendent CITY OF STILLWATER, LIST OF PRINCIPAL December 31, MINNESOTA OFFICERS 1992 Name Wallace Abrahamson Ann Marie Bodlovick Gary Funke Thomas Farrell Robert Opheim Nile L. Kriesel David T. Magnuson Mary Lou Johnson Steve Russell Diane Deblon Gordy Seim Lynne Bertalmio Donald Beberg David Junker Dennis McKean 1 1 1 1 1 1 1 FINANCIAL 1 SECTION 1 1 1 1 1 1 1 1 1 1 To the Honorable Mayor and Members of the City Council City of Stillwater, Minnesota Li McGLADREY & PULLEN Certified Public Accountants and Consultants INDEPENDENT AUDITOR'S REPORT ON THE GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION We have audited the accompanying general purpose financial statements of the City of Stillwater, Minnesota as of and for the year ended December 31, 1992, as listed in the table of contents. These general purpose financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Stillwater, Minnesota as of December 31, 1992, and the results of its operations and the cash flows of its proprietary fund type for the year then ended, in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The combining, individual fund, and individual account group financial statements and schedules listed in the accompanying table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of Stillwater, Minnesota. Such information, except for the statistical information beginning on page 122, on which we express no opinion, has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. Stillwater, Minnesota April 14, 1993 P7 ./eL-14-e-, ? /e/t-ee—z-( 11 GENERAL PURPOSE FINANCIAL STATEMENTS 1 CITY OF STILLWATER, MINNESOTA 1 COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS December 31, 1992 (With comparative totals for December 31, 1991) 1 Governmental Fund Tvoes Special Debt Capital ASSETS AND OTHER DEBTS General Revenue Service Proiects 1 Cash and investments $ 2,701,650 $ 408,084 $ 7,614,440 $ 481,948 Escrow deposits - Accrued interest receivable 18,342 3,744 55,391 18,955 Accounts receivable 2,800 179 524,456 8,239 Loan receivable 123,989 Taxes receivable: Delinquent 62,199 87 16,027 41,586 Due from County 270,705 5 98,355 112,274 Special assessments receivable: Delinquent 30,625 330 417,842 5,086 Deferred 11,342 2,311 3,657,931 561,411 Special deferred 513 28,641 - Tax forfeit land 280 100,468 - Notes receivable - Due from county Due from other governments 15,826 18,257 Due from other funds 4,895 Advance to other funds 659,396 - Inventory 3,274 - Prepaid expenses - Fixed assets, net Notes receivable, Tong -term Amount available in Debt Service Fund Amount available in General Fund Amount to be provided for retirement of general Tong -term debt Total assets and other debts $ 3.776.159 $ 415.533 $ 12.513.551 $ 1,376.640 See Notes to Financial Statements. I 1 1 12 1 Proprietary Fund Tvoe Enterprise $ 1,279,168 $ 599,145 $ 39,236 7,623 533,856 443 4,860 3,954 4,752 756 309,488 18,194 59,878 91,917 8,588,820 2,200 Fiduciary Fund Tvoe Aaencv General Fixed Assets Account Grouos 7,023,232 13 $ General Long -Term Debt 7,724,221 431,616 10,178, 508 $ 10,945,145 $ 599,145 $ 7,023,232 $ 18,334,345 Totals (Memorandum Only) 1992 1991 - $ 13,084,435 39,236 104,055 1,069,530 123,989 120,342 481,339 453,883 4,237,855 33,108 100,748 4,752 756 343,571 23,089 659,396 63,152 91,917 15,612,052 2,200 7,724,221 431,616 10,178, 508 $ 54,983,750 (continued) $ 15,184,338 40,875 128,597 828,366 268,845 1 15, 501 304,062 227,096 5,278,644 28,645 100,748 4,055 16,371 354,330 27,196 413,365 86,696 93,053 15,680,135 4,940 7,216,774 421,022 12,266,935 $ 59,090,589 CITY OF STILLWATER, MINNESOTA COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS (CONTINUED) December 31, 1992 (With comparative totals for December 31, 1991) General LIABILITIES AND EQUITY AND OTHER CREDITS Liabilities: Accounts payable $ 142,930 $ 14,600 $ 9,803 $ 86,357 Contracts payable 16,502 10,513 275,666 Salaries payable 1,538 561 Due to other governments 43,368 35,533 85,247 Due to other funds 379 4,895 Advance from other fund 263,671 395,725 Accrued interest payable 100 1,254 Bonds payable current Deposits payable 530 39,237 633 Deferred revenue 104,166 3,521 4,476,519 732,072 Compensated absences payable 45,176 8,776 - Deferred compensation payable - General obligation bonds payable Special assessment debt with government commitment Revenue bonds payable Total liabilities $ 354.589 $ 73.504 $ 4,789,330 $ 1,581.849 Equity and other credits: Investment in general fixed assets $ $ S $ Contributed capital, net Retained earnings: Reserved Unreserved Fund balance: Reserved 1,091,012 7,724,221 362,393 Unreserved: Designated 2,330,558 342,029 - Undesignated (567.602) Total equity and other credits $ 3,421,570 $ 342.029 $ 7,724.221 $ (205,209) Total liabilities and equity and other credits $ 3,776,159 $ 415.533 $ 12,513,551 $ 1,376,640 See Notes to Financial Statements. 14 Governmental Fund TvDes Special Debt Capital Revenue Service Proiects Proprietary Fund Tvoe Enterprise $ 66,748 $ 309 21,666 17,815 984 45,000 78,446 $ 230.968 $ 599,145 $ $ $ 6,817,631 119,250 3,777,296 $ 10,714,177 $ Fiduciary Fund Tyne Aaencv 599,145 $ General Fixed Assets Account Groups $ 7,023,232 $ $ 7.023.232 $ 15 General Long -Term Debt $ - $ 320,438 302,681 2,408 185,814 23,089 659,396 2,338 45,000 - 40,400 5,316,278 431,616 564,014 599,145 8,890,000 8,890,000 - $ 18,334,345 $ 10,945,145 $ 599,145 $ 7.023,232 $ 18,334,345 9,012,729 9,012,729 Totals (Memorandum Oniv) 1992 1991 $ 25.963,730 $ 7,023,232 6,817,631 119,250 3,777,296 9,177,626 2,672,587 (567,602) - $ 29.020,020 $ 54,983,750 $ 278,731 259,404 112,951 27,196 413,365 1,969 95,000 40,875 6,031,095 557,594 494,476 9,195,000 10,288,709 45,000 $ 27.841.365 $ 7,163, 945 6,808,067 119,250 3,298,086 11,274,946 2,695,000 (110.070) $ 31.249,224 $ 59,090.589 Revenues: Taxes Licenses and permits Fines and forfeits Charges for services Intergovernmental Special assessments Interest Donations Miscellaneous COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Total revenues Expenditures: Current: General government Public safety Public works Culture and recreation Other Capital outlay Construction and acquisition costs Debt service: Principal Interest Other Total expenditures Revenue over (under) expenditures Other financing sources (uses): Bond proceeds Operating transfers in Operating transfers out Total other financing sources (uses) Revenues and other sources over (under) expenditures and other uses Fund balance, January 1 Residual equity transfers Fund balance, December 31 CITY OF STILLWATER, MINNESOTA See Notes to Financial Statements. 16 General $ 2,170,616 $ 272,787 99,474 405,959 1,687,537 87,588 178.864 $ 4.902.825 $ 770,155 $ 1,988,763 808,751 49,730 352,229 $ 3.969.628 $ 933,197 $ 292,229 (870.100) 3,066,244 (577.871) $ 355,326 $ $ 3.421.570 $ Special Revenue 47 5,506 80,667 16,173 22,311 51,211 $ 175.915 28,587 8,023 775,676 59,192 871.478 (695.563) 825,894 (196,550) 629,344 (66,219) 408,248 342.029 Debt Service Capital Proiects $ 423,343 $ 914,561 $ 3,508,567 272,787 99,474 2,244 413,709 152,753 1,920,957 1,857,794 196,064 2,053,858 273,978 91,312 469,051 22,311 79,533 309.608 $ 2,707.868 $ 1,283.714 $ 9.070.322 1,580,980 1,358,072 10,568 $ 770,155 2,017,350 816,774 775,676 49,730 411,421 3,596,432 3,596,432 1,580,980 1,358,072 10.568 $ 2.949,620 $ 3,596.432 $ 11,387,158 $ (241.752) $ (2.312.718) $ (2,316,836) $ $ $ 767.802 $ (1,079.704) $ (260.429) 767,802 $ 526,050 $ (3,392,422) $ (2,577,265) 7,216,774 (18.603) $ 343,105 2,229,030 (1.422.809) (2.489.459) 3,168,610 18.603 $ 7.724.221 $ (205.209) $ 11.282.611 Totals (Memorandum On Iv) 1992 1991 13,859,876 $ 3,562,234 308,614 97,447 406,733 3,492,517 2,874,807 602,910 33,145 423,833 $ 11.802,240 $ 691,794 1,848,651 845,475 764,185 48,790 393,659 6,795,567 1,348,476 997,703 578.806 $ 14.313.106 $ (2.510.866) $ 7,161,762 1,697,378 (1.808.531) $ 7.050.609 $ 4,539,743 9,320,133 $ 13,859,876 Revenues: Taxes Licenses and permits Fines and forfeits Charges for services Intergovernmental Interest Donations Miscellaneous Total revenues Expenditures: General government Public safety Public works Culture and recreation Other Total expenditures Revenues over (under) expenditures Other financing sources (uses): Operating transfer in Operating transfer out Total other financing Sources (uses)'' Revenues and other sources over (under) expenditures and other uses Fund balance, January 1 Fund balance, December 31 CITY OF STILLWATER, MINNESOTA COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL AND BUDGETED SPECIAL REVENUE FUNDS Year Ended December 31, 1992 Budaet $ 2,194,046 160,470 97,500 338,650 1,616,876 84,000 26,690 $ 4.518,232 $ $ 784,975 $ 1,985,323 1,038,279 93.103 $ 3,901,680 $ $ 616.552 $ $ 226,750 $ (825.100) $ (598,350) $ General Fund Actual $ 2,170,616 272,787 99,474 405,959 1,687,537 87,588 178,864 4,902,825 $ 869,714 $ 1,992,418 997,766 109.730 3,969,628 $ 933,197 $ 292,229 (870.100) (577,871) $ 18,202 $ 355,326 3,066.244 $ 3.421,570 See Notes to Financial Statements. 18 Variance Favorable (Unfavorable) $ (23,430) 112,317 1,974 67,309 70,661 3,588 152,174 384,593 (84,739) (7,095) 40,513 (16,627) (67.948) 316.645 $ 65,479 (45.000) $ 20,479 $ 337,124 Budaeted Special Revenue Funds Variance Favorable Budaet Actual (Unfavorable) 6,500 5,506 (994) 75,562 80,667 5,105 16,600 12,759 (3,841) 9,929 9,929 15,500 26,207 10.707 $ 114,162 $ 135,115 $ 20.953 $ $ $ 24,510 21,960 2,550 17,500 8,023 9,477 843,109 822,945 20,164 $ 885,119 $ 852,928 $ 32,191 $ (770,957) $ (717.813) $ 53,144 $ 820,609 $ 815,894 $ (4,715) (51,050) (196,550) (145.500) $ 769,559 $ 619,344 $ (150,215) $ (1,398) $ (98,469) $ (97.071) 336.322 $ 237,853 19 Operating revenues: Charges for services Other Total operating revenues Operating expenses: Personnel services Repairs and supplies Contractual services Utilities Truck expense Professional services Parking lot leases Administration charges Depreciation: On purchased assets On contributed assets Servicing customer installations Office supplies and postage Engineering services Miscellaneous Total operating expenses Operating Toss Nonoperating revenues (expenses): Interest income Interest expense Loss on disposal of fixed assets Other Nonoperating revenues (expenses), net Net income before oOrating transfers Other increases (decreases): Operating transfer from: Capital Projects Fund General Fund Special Revenue Fund Operating transfer to: Debt Service Fund Net income Credit arising from transfer) of depreciation to contributions from property owners Net increase in retained earnings Retained earnings, January 1 Retained earnings, December 31 CITY OF STILLWATER, MINNESOTA COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS ALL PROPRIETARY FUND TYPES Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) See Notes to Financial Statements. 20 1992 $ 2,930,097 $ 66,114 $ 2.996,211 $ $ 468,467 $ 234,214 1,869,178 103,639 10,249 16,196 13,497 41,032 90,670 178,060 24,223 14,371 234 14.525 3,078.555 $ (82,344) $ $ 479,210 3,417,336 $ 3,896.546 1991 2,693,250 70,416 2.763.666 452,874 112,338 1,838,869 103,485 9,007 4,800 13,315 39,454 86,304 171,195 32,616 15,362 3,244 13.167 2,896.030 (132.364) 70,354 $ 83,257 (5,109) (10,309) (3,022) (3,207) 60.843 76.386 123.066 $ 146.127 40.722 $ 13.763 103,785 $ 27,341 95,593 44,463 61,050 62,000 (22,651) $ 301,150 $ 124,916 178.060 171,195 $ 296,111 3.121.225 $ 3,417.336 Net increase in cash & cash equivalents Cash and cash equivalents: Beginning CITY OF STILLWATER, MINNESOTA COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES Year Ended December 31, 1992 (With comparative totals for the year end December 31, 1991) CASH FLOWS FROM OPERATING ACTIVITIES Operating loss Adjustments to reconcile operating loss to net cash provided by operating activities: Depreciation Change in assets and liabilities: (Increase) in accounts and notes receivable (Increase) decrease in inventory Increase (decrease) in accounts payable and accrued expenses Increase (decrease) in compensated absences Other prepaids, deferrals and accruals, net Net cash provided by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Cash transfer to other funds Cash transfer from other funds Increase in outstanding checks in excess of bank balance Cash receipts from miscellaneous income Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Cash transfer from other funds Capital grant received Acquisition and construction of capital assets Proceeds from taxes, assessments, connections Principal paid on general obligation bonds Interest and fees paid on general obligation bonds (Increase) decrease in escrow deposit Capital contributed by property owners Net cash used for capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale and maturities of investments Purchase of investments Interest received on investments Net cash provided by investing activities Loss on disposal of fixed assets Acquisition of fixed asset through contributed capital Watermain extensions acquired where payment has not been remitted 21 $ (82,344) $ (132,364) $ 165.949 $ $ 156,643 30.540 $ 187,183 $ $ 103,785 13,923 (199,439) 16,565 (95,000) (6,279) 1,639 42.680 $ (122.126) $ $ 755,000 $ (854,984) 69.952 $ (30.032) $ $ Ending $ NON -CASH TRANSACTIONS AFFECTING FINANCIAL POSITION $ $ See Notes to Financial Statements. 1992 1991 268,730 257,499 (8,163) (14,260) 21,896 (25,224) 29,055 (4,125) 1,967 (1,938) (65.192) (20.126) 59,462 $ (22,651) 106,463 (17,414) 27,711 94,109 $ 27,341 22,195 (79,000) 26,665 (90,000) (11,360) (3,130) 33.850 (73.439) 613,143 (607,969) 88.658 93,832 200,974 $ 173,964 623.241 449,277 824.215 $ 623,241 $ 897 144,944 $ 791,813 $ 10.000 CITY OF STILLWATER, MINNESOTA NOTES TO FINANCIAL STATEMENTS Note 1. Summary of Significant Accounting Policies The City of Stillwater operates under the "Home Rule Charter" form of government according to the applicable State of Minnesota Statutes. The Mayor is the chief executive officer and together with the City Council comprises the governing body of the City, which is responsible for directing the affairs of the City. The Charter prescribes Council appointed commissioners in the form of the Water Board and Library Board. The City provides the following services: public safety, highways and streets, sanitation, library, parks public improvements, planning and zoning and general administration. A. Reporting Entity The City's financial statements include all funds, account groups, departments, agencies, boards, commissions and other organizations over which City officials exercise oversight responsibility. Oversight responsibility includes such aspects as appointment of governing body members, budget review, approval of property tax levies, outstanding debt secured by the City's ful! faith and credit of revenues and responsibility for funding deficits. As a result of applying the entity definition criteria of the Governmental Accounting Standards Board, certain organizations have been included or excluded from the City's financial' statements as follows: INCLUDED: Board of Water Commissioners The Board of Water Commissioners was created to control and manage the system of water works owned and operated by the City of Stillwater. Powers and duties of the Board are prescribed in Article XIII of the City Charter, as amended. The City Council appoints members of the commission and maintains annual budgetary controls over commission delegated financial activity. Library Board The Library Board exists under the authority of Chapter 46, Laws of Minnesota, 1945, and all ordinance and resolutions of the City enacted to carry the law into effect. The City Council appoints members of the commission and maintains annual budgetary controls over commission delegated financial activity. 22 EXCLUDED: Stillwater Fire Relief Association This is a nonprofit association organized by its members to provide pension and other benefits to such members in accordance with Minnesota Statutes. Its board of directors is appointed by the membership of the organization. All funding is conducted in accordance with Minnesota Statutes, whereby state aid flows to the association and the association pays benefits directly to its members. The association is able to fund its programs independently of the City and therefore is excluded from the reporting entity. Metropolitan Waste Control Commission The Commission was created by the state to control and manage the disposition and treatment of sewer waste for the seven - county metropolitan area. The Commission charges user fees to the City based on sewage flowing to the treatment plants. The board of Commissioners are appointed by the Minnesota State Legislature. The Commission controls its own finances and prepares its own financial reports. Independent School District No. 834 (Stillwater Schools). The district, like all school districts in Minnesota, is completely independent of any other governmental entity. It has its own elected Board of Education, levies its own taxes and prepares its own financial reports. B. Fund Accounting NOTES TO FINANCIAL STATEMENTS (CONTINUED) The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped, in the financial statements in this report, into six generic fund types and three broad fund categories as follows: Governmental Funds General Fund - The General Fund is the primary operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of certain specific revenue sources which require separate accounting because of legal, regulatory or administrative action. 23 NOTES TO FINANCIAL STATEMENTS (CONTINUED) Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general Tong -term debt principal, interest and related costs. Capital Projects Funds - Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds. Proprietary Furrnds Enterprise Funds - Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent is that the costs (expenses, including depreciation) of providing goods or services to the public on a continuing basis be financed or recovered primarily through user ' charges; or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Fiduciary Fund's Agency Funds - Agency Funds are used to account for assets held by the City as an agent for individuals, private organizations, other governments, and /or other funds. The governmental fund types previously discussed are designed to account for the financial flow of a particular fund; therefore, generally include only current assets and current liabilities on their balance sheets. Their unreserved fund balance is considered a measure of available spendable resources. The City also maintains two account groups for noncurrent assets and liabilities. These account groups are concerned only with the measurement of financial position. They are as follows: General Fixed Assets Account Group - This separate group of accounts contains the fixed assets used in the governmental fund type operations. They are assets of the City as a whole and not of individual funds. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost was not available. Donated fixed assets are valued at their estimated fair market value on the date donated. Public domain ( "infrastructure ") general fixed assets consisting of roads, bridges, curbs and gutters, streets and sidewalk, drainage systems and lighting systems are excluded from general fixed assets as such items are immoveable and of value only to the City. No depreciations has been provided on general fixed assets. C. Basis of Accounting NOTES TO FINANCIAL STATEMENTS (CONTINUED) General Lono -term Debt Account Group - This separate group of accounts contains the long -term liabilities of the City expected to be financed from governmental funds. They are liabilities of the City as a whole and not of individual funds. The exception to this rule is for proprietary fund type long -term debt which is accounted for in that fund type since it is expected to be financed from revenues of the proprietary funds. The accounting and reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheet. Operating statements of these funds present increases (net revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. All Proprietary funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities (whether current or noncurrent) associated with the operation of these funds are included on the balance sheet. Fund equity (i.e., net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund -type operating statements present increases (revenues) and decreases (expenses) in equity. Basis of accounting refers to when revenues and expenditures or expenses and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The modified accrual basis of accounting is used by all governmental fund types and agency funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., both measurable and available). "Available" means collectible within the current period or soon enough thereafter to be used to pay current liabilities. Major revenues susceptible to accrual are intergovernmental revenues, interest revenues, and charges for services. Major revenues that are determined not to be susceptible to accrual because they are either not available soon enough to pay liabilities of the current period or are not objectively measurable include property taxes and special assessments not collected by the county before year end and licenses. Expenditures are recognized in the accounting period in which a liability is incurred, except for unmatured principal and interest on general Tong -term debt which is recognized when due and compensated absences liabilities which are not payable within sixty days after year end. The accrual basis of accounting is utilized in proprietary fund types. Under this method, revenues are recorded when earned and expenses are recorded when incurred. 25 NOTES TO FINANCIAL STATEMENTS (CONTINUED) The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when a potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred revenues also arise when resources are received by the City before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. D. Budgets Budgets for the General and Special Revenue funds are adopted on a basis consistent with generally accepted accounting principles. Budgeted amounts are as originally adopted, or as amended by the City Council. Budgeted expenditure appropriations lapse at year end. Minnesota Statutes provide no legally required level of budgetary control for cities. The City of Stillwater maintains budgetary control at the fund level. Management cannot change the formally adopted budget without City Council approval. The City created one Special Revenue Fund during 1992: The Sesquicentennial Fund. The City did not adopt budgets for the Friends of Police Department, Friends of Fire Department, DARE, Park Dedication, Library Trust, Library Donations, FSAC, Sesquicentennial and Police Forfeitures Special Revenue Funds. The Friends of Police Department, Friends of Fire Department, Library Donations, and Police Forfeitures are financed through donations from outside sources and restricted to expenditures not included in the general operating budget of these departments. As funds become available and as needs arise, management makes recommendations for expenditures to the City Council. The City Council must approve all expenditures because there was no budget adopted. Further, the expenditures are limited to available cash on hand. The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. The City Coordinator submits to the City Council a proposed operating budget for the fiscal year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is legally enacted through passage of a resolution. 26 NOTES TO FINANCIAL STATEMENTS (CONTINUED) 4. The City Council may authorize transfer of budgeted amounts between funds. 5. Formal budgetary integration is employed as a management control device during the year for the General Fund and certain Special Revenue Funds. Formal budgetary integration is not employed for Debt Service Funds because effective budgetary control is alternatively achieved through general obligation bond indenture provisions. E. Cash and Temporary Investments Cash balances from all funds except the Waterworks Fund, are pooled and invested to the extent available in authorized investments. Earnings from investments are allocated to individual funds on the basis of the fund's available cash balance. Investments are stated at cost, except for investments in the deferred compensation agency fund which are reported at market value. The Waterworks Fund cash & investments are separately maintained from all other City funds. For purposes of reporting cash flows, the Waterworks Fund considers all Treasury bills, commercial paper, certificates of deposit and money market funds, including those that are classified as restricted assets, with a maturity of three months or less, to be cash equivalents. All other enterprise funds participate in a cash management pool and are treated as demand deposits. The payment of City bonds is made through various agents (banking institutions). Cash is paid to the paying agents who in turn pay principal and interest to the various bondholders. Amounts of cash on hand with the paying agent as a result of unclaimed payments is not included in these financial statements. F. Short-term Interfund Receivables /Payables During the course of operations, transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as "due from other funds" or "due to other funds" on the balance sheet. G. Advances to Other Funds Noncurrent portions of long -term interfund loan receivables are reported as advances and are offset equally by a fund balance reserve account which indicates that they do not constitute expendable available financial resources and therefore are not available for appropriation. H. Inventories Inventories are valued at cost, which approximates market, using the first -in /first -out (FIFO) method. The costs of material and supplies are generally recorded in govern- mental funds as expenditures when consumed. 27 I. Prepaid Items Payments made to vendors for services that will benefit periods beyond December 31, 1992, are recorded as prepaid items. J. Fixed Assets NOTES TO FINANCIAL STATEMENTS (CONTINUED) General fixed assets are not capitalized in the funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the general fixed assets account group. All purchased fixed assets are valued at cost where historical records are available and at an estimated historical cost where no historical records exist. Donated fixed assets are valued at their estimated fair market value on the date received. Public domain ( "infrastructure ") general fixed assets consisting of roads, bridges, curbs and gutters, streets and sidewalks, drainage routes and lighting systems are not capitalized, as these assets are immoveable and of value only to the government. Assets in the general fixed asset account group are not depreciated. Depreciation of all exhaustible fixed assets used by proprietary funds is charged as an expense against their operations and accumulated depreciation is reported on proprietary fund balance sheets. Depreciation has been provided over the estimated useful lives using the straight line' method. The estimated useful lives are as follows: Years Parking Lots 15 Buildings and improvements 20 -45 Distribution and collection system 50 Furniture and fixtures 5 -10 Machinery and equipment 5 -20 The costs of noitmal maintenance and repairs in the proprietary fund types that do not add to the value of the asset or materially extend assets lives are not capitalized. Improvements are capitalized and depreciated over the remaining useful lives of the related fixed asset. Depreciation recognized on proprietary fund type property and equipment contributed by property owners to the City is closed to the appropriate contributed capital account. 28 K. Compensated Absences Sick leave and vacation benefits accrue to employees based upon their term of employment and in accordance with the individual labor agreements. Vested or accumulated vacation or sick leave that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability. Amounts of vested or accumulated vacation or sick leave that are not expected to be liquidated with expendable available financial resources are reported in the general Tong -term debt account group. No expenditure is reported for these amounts. Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. In accordance with the provisions of Statement of Financial Accounting Standards No. 43, Accounting for Compensated Absences, no liability is recorded for nonvesting accumulating rights to receive sick pay benefits. L. Long -term Obligations Long -term debt expected to be financed from governmental funds is recorded in general long -term debt account group. Long -term liabilities expected to be financed from proprietary fund operations are accounted for in those funds. M. Fund Equity NOTES TO FINANCIAL STATEMENTS (CONTINUED) Contributed capital is recorded in proprietary funds that have received capital grants or contributions from developers, customers or other funds. Reserves represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific future use. Designated fund balances represent tentative plans for future use of financial resources. N. Interfund Transactions Quasi - external transactions are accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures /expenses initially made from it that are properly applicable to another fund, are recorded as expenditures /expenses in the reimbursing fund and as reductions of expenditures/ expenses in the fund that is reimbursed. All other interfund transaction, except quasi - external transactions and reimburse- ments, are reported as transfers. Nonrecurring or nonroutine, permanent transfers of equity are reported as residual equity transfers. All other interfund transfers are reported as operating transfers. 29 O. Memorandum Only - Total Columns Total columns on the general purpose financial statements are captioned "memorandum only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. Such data is not comparable to a consolidation, since interfund eliminations have not been made in the aggregation of this data. P. Comparative Data Comparative total data for the prior year has been presented in the accompanying financial statements in order to provide an understanding of changes in the City's financial position and operations. However, comparative data has not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand. Note 2. Legal Compliance - Tax Levy NOTES TO FINANCIAL STATEMENTS (CONTINUED) On or before June 30 of each year, all departments of the City submit requests for appropriation to the City's Coordinator so that a budget may be prepared and a tax levy adopted. The budget is prepared by fund, function and activity and includes information on the past year, current year estimates and requested appropriations for the next fiscal year. Revenue estimates are prepared by the Finance Department, including the estimated tax levy needed to support City expenditures. The amount of the tax levy permitted is governed by Minnesota Statutes and provides for severe penalties (in the form of Toss in state aid) if levy limits' are not adhered to. Certain exceptions to the levy limits are allowed by law. A major exclusion from the levy limits (which the City used) is the tax levy allowed for debt service obligations. The proposed budget and tax levy is presented to the City Council for review by August 1. The City Council may add to, subtract from or change the proposed budget or tax levy. By September 15, a "proposed tax levy" is certified to the State of Minnesota and Washington County. State Statutes require the counties to send out preliminary tax notices to all property owners showing the prior years' tax levy and proposed tax levy, including dollars and percentage increase or decrease between years for all taxing jurisdictions. Cities are also required by law to publish in a local newspaper the proposed tax levy, dollar and percentage increase from the previous year. After November 25, and before December 25, State Statutes require the City to hold a public hearing and present the budget and tax levy to the citizens. The City Council must adopt the budget and tax levy after closing the public hearing. The adopted tax levy must be certified to Washington County by December 28 or the previous year's tax levy will be used by default. 30 NOTES TO FINANCIAL STATEMENTS (CONTINUED) Note 3. Proprietary Fund Type Cash and Cash Equivalents A reconciliation of cash and cash equivalents to cash and investments and escrow deposits for the Proprietary Fund Types at December 31, 1992 is a follows: Note 4. Cash and investments Escrow deposits Less amount representing Tong -term investments Cash and cash equivalents Deposits and Investments Deposits 31 1992 $ 1,279,168 39.236 $ 1,318,404 494,189 $ 824.215 Cash surpluses are pooled from all funds, except the Waterworks Fund, and invested to the extent available in authorized investments. (The Waterworks Fund maintains separate accounts for its' cash and investments). Investment earnings from pooled investments, are allocated to individual funds on the basis of average cash balances. Investments are stated at cost, which approximates market value, and are not identified with specific funds. All cash deposits of the Waterworks Fund are kept separate from those of other City funds. In accordance with Minnesota Statutes, the City maintains deposits at those depository banks authorized by the City Council. Minnesota Statutes require that all city deposits be protected by insurance, surety bond or collateral. The market value of collateral pledged must equal or exceed 110 percent of the deposits not covered by insurance or bonds. Minnesota Statutes require that securities pledged as collateral be held in safekeeping by the City treasurer or in a financial institution other than that furnishing the collateral. At year end, the carrying amount of the City's deposits was $7,529,606, and the bank balance was $7,685,439. The City's deposits at year end were entirely covered by federal depository insurance or by pledged collateral held by the City's agents in the City's name. Investments The City also invests idle funds as authorized by Minnesota Statutes, as follows: (a) Obligations of the United States Treasury or its agents or instrumentalities. (b) Repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve System with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York, or certain Minnesota securities broker - dealers. NOTES TO FINANCIAL STATEMENTS (CONTINUED) (c) Bankers acceptance of United States Banks eligible for purchase by the Federal Reserve System. (d) Commercial paper issued by United States corporations of the highest quality, and maturing in 270 days or less. (e) Shares of investment companies registered under the Federal Investment Company Act of 1940 and whose only investments are in securities described in (a) above. (f) Guaranteed investment contracts issued or guaranteed by a United States commercial bank. The City's investments are categorized below to give an indication of the level of risk assumed by the entity at year end. Category 1 includes investments that are insured or registered or for which the securities are held by the City or its agent in the City's name. Category 2 includes uninsured and unregistered investments for which the securities are held by the counterpart or agent in the City's name. Category 3 includes uninsured and unregistered investments for which the securities are held by the counterpart, or by its trust department or agency but not in the City's name. Carrying Market Investment Type Catesaory Amount Value U.S. Government Securities (3) $ 3,230,912 $ 3,235,368 Bankers Acceptances and Commercial Paper (3) 1.293.672 1.297,968 $ 4,524,584 $ 4,533,336 Mutual Fund investing in qualified securities * 1.030,245 1.030.245 * Not subject to categorization by risk level. Note 5. Receivables Property Taxes The City Council annually adopts a tax levy by December 28 and certifies it to Washington County for collection. The actual tax levy date is considered to be January 1. The County is responsible for collecting all property taxes for the City. These taxes attach an enforceable lien to taxable property on January 1. Real property taxes may be paid by taxpayers in two -equal installments, May 15 and October 15. The taxes are collected by the County Treasurer and tax settlements are made to the City three time a year in July, December and the following January. Taxes payable on homestead property, as defined by State Statutes, are partially reduced by a homestead credit. These credits are paid to the City by the State of Minnesota in lieu of taxes levied against homestead property. The State remits this credit in two equal installments in July and December each year. 32 $ 5.554.829 $ 5.563.581 Land Buildings Furniture and Equipment Machinery and Automotive Total NOTES TO FINANCIAL STATEMENTS (CONTINUED) Taxes which remain unpaid at December 31, are classified as delinquent taxes receivable, and fully offset by deferred revenue because they are not available to finance current expenditures. Special Assessments Special assessments are levied against the benefitted property for the assessable costs of special assessment improvement projects in accordance with State Statutes. The City usually adopts the assessment rolls when the individual projects are complete or substantially complete. Collection of annual installments (including interest) is handled by the County in the same manner as property taxes. Property owners are allowed to prepay total future installments without interest or prepayment penalties. The principal and interest on special assessments is recognized as revenue in the year of collection. The deferred portion of assessments and delinquent assessments are generally measurable but not available to finance the expenditures of the current year. Accordingly, these are not recognized as revenue until they are collected by the County. Delinquent and deferred assessments are reflected in the balance sheets at December 31, and offset by deferred revenue. Accounts Receivable Accounts receivable include amounts billed for services provided before year end. Lona -term Receivable - Metropolitan Waste Control Commission (MWCC) The Tong -term receivable of the Sewer Fund of $309,488 from MWCC represents the City's share of equity in the City's sewer system which was acquired by the Commission. The receivable will be paid to the City by issuing credits annually through the year 2000 against future disposal charges from the commission. Note 6. Fixed Assets Changes in the General Fixed Assets Account Group during 1992 were as follows: Balance January 1 $ 2,489,162 $ 1,793,816 1,261,062 1,619,905 $ 7,163,945 $ Balance Additions Deletions December 31 30,000 $ (430,254) 140,610 (10, 000) 53,456 115,818 339,884 33 (39,263) (1,080) $ (480.597) $ 2,088,908 1,924,426 1,275,255 1,734.643 $ 7,023,232 Note 7. Construction Commitments Note 8. Lona -term Debt Type Improvement Improvement Improvement Improvement Improvement Improvement Improvement Improvement General Government General Government General Government General Government General Government Tax Increment Tax Increment Tax Increment Tax Increment Tax Increment Water Revenue NOTES TO FINANCIAL STATEMENTS (CONTINUED) During 1992, land valued at $291,062 was transferred from the city to the state of MN for future construction of an armory. This transaction is included in the schedule of changes in G.F.A.A.G. presented above. During 1992, the City of Stillwater began the various projects for the improvement of streets, sidewalks and water and sewer mains. The projects were not completed as of December 31, 1992. These projects were authorized by the City Council pursuant to State Statutes. The City expects the completion of these projects by June 15, 1993. The committed contract balance for these projects on December 31, 1992 was $213,646. The City issues general obligation bonds for general government, proprietary, improvements and tax increment activities. General obligation bonds are direct obligations of the City and pledge the full faith, credit and taxing power of the City. The water revenue bonds outstanding are reported in the proprietary funds because they are expected to be repaid from proprietary fund revenues. The general government bonds outstanding are to be repaid from general tax levies. The improvement debt is expected to be repaid primarily from special assessments to benefitted properties. The tax increment bonds outstanding are to be paid from pledged tax increment revenues. General Obligation Tong -term debt at December 31, 1992 is comprised of the following issues: Final Interest Date Maturity Rates Issued Date 5.50 -6,00 1979 2000 7.40-10.00 1984 2005 9 10 1984 1995 5.00 -6 20 1986 1997 5.50 -7,90 1987 2003 5.90 - 6.375 1989 2000 5.10 -6 75 1991 2007 8 00 1991 1996 3;67 1966 1996 9.10 -9 25 1984 1996 4.40-6;50 1986 2002 6.00 -7!00 1988 1999 6.00-6:50 1990 1999 6.00 -6;90 1986 2004 5.50-7.80 1987 2005 8.50 -8.75 1989 2001 5.75 -6.75 1991 2007 6.70 -7;90 1991 1997 5.00 -5125 1977 1993 34 Original Issue Amt $ 1,050,000 4,850,000 600,000 320,000 840,000 1,095,000 2,600,000 567,185 500,000 675,000 1,000,000 625,000 1,350,000 600,000 600,000 700,000 3,400,000 650,000 500,000 Outstanding Amount 12/31/92 $ 440,000 4,085,000 175,000 160,000 510,000 880,000 2,600,000 162,729 75,000 375,000 785,000 560,000 1,350,000 495,000 550,000 650,000 3,400,000 650,000 45,000 During the year ended December 31, 1992, the following changes occurred in liabilities reported in the general long -term debt account group: Improvement General Government Tax Increment Compensated Absences Annual debt service requirements to Year 1993 1994 1995 1996 1997 Thereafter NOTES TO FINANCIAL STATEMENTS (CONTINUED) General Government $ 479,145 503,690 500,913 529,843 561,133 1,468.499 Balance January 1, $ 10,288,709 3,345,000 5,850,000 421.022 $ 19.904.731 maturity, including Improvement $ 1,388,586 1,335,599 1,310,811 1,383,438 1,187,010 7,202.782 $ Balance Additions Reductions December 31. 10,594 $ 9,012,729 3,145,000 5,745,000 431,616 $ 10.594 $ (1.580.980) $ 18,334,345 interest of $8,969,280 are as follows: Tax Increment Revenue Total $ 573,808 608,875 620,568 610,218 681,064 5.924.846 $ (1,275,980) (200,000) (105,000) $ 46,181 $ 2,487,720 2,448,164 2,432,292 2,523,499 2,429,207 - 14,596.127 $ 4,043,223 $ 13,808.226 $ 9,019.379 $ 46.181 $ 26,917.009 Note 9. Reservations and Designations of Fund Eauity At December 31, 1992, the City had reserved or designated portions of its fund equity through legal restrictions, City Council action, policy and /or intent. The following is a summary of the reservations and designations: General Fund: Reserved for interfund advances Designated for compensated absences Designated for working capital Designated for insurance Special Revenue Funds: Designated for working capital Debt Service Funds: Reserved for debt service Capital Projects Funds: Reserved for capital projects Enterprise Funds: Reserved for system improvements 35 $ 659,396 431,616 2,312,795 17,763 $ 342,029 $ 7,724,221 $ 362,393 $ 119,250 Note 10. Enterorise Fund Seament Information Results of Operation: Operating revenue Operating expenses before depreciation Depreciation Operating income (loss) Nonoperating revenues (expenses), net Fixed assets deletions Working capital Net income (loss) Operating transfers, in Net increase (decrease) in retained earnings Fixed assets Accumulated depre- ciation Fixed asset additions Current capital contributions Total assets Bonds payable Contributed capital, net Total equity NOTES TO FINANCIAL STATEMENTS (CONTINUED) The City maintains five enterprise funds. These funds are set up to operate primarily from proceeds of user charges. Segment information for the year ended December 31, 1992, is as follows: Sanitary Sewer Fund $ 1,242,972 $ 1,153,358 105,338 (15,724) 60,706 Solid Waste Collection Fund Parking System Fund 850,923 $ 51,869 $ 188,627 $ 661,820 961,928 14,873 (125,878) 970,832 (79) 139,761 146,716 (16,682) 25,321 101,734 108,550 18,347 234,390 (16,682) 25,321 5,281,141 44,620 133,125 1,204,274 24,789 58,125 73,317 - 72,680 5,404,280 29,404 222,351 3,602,832 1,509 5,357,187 19,752 214,761 36 Lily Lake Park Fund 45,694 183,964 464,881 28,482 120,037 6,175 (23,819) 76,902 646 799 18,632 42,283 7,448 9,503 123,050 604,968 26,610 119,185 31,797 44,754 847,425 509,571 16,152 470,868 252,030 460,904 Water Works Fund Total 191,427 5,728,861 1,649,593 254,914 114,944 4,818,242 45,000 2,961,260 4,661,573 $2,996,211 2,809,825 268,730 (82,344) 123,066 16,951 1,838,532 301,150 260,428 479,210 12,035,172 3,446,352 344,383 187,624 10,945,145 45,000 6,817,631 10,714,177 Note 11. Contributed Capital Note 13. Special Revenue Funds NOTES TO FINANCIAL STATEMENTS (CONTINUED) During the year, additions to contributed capital for the Sanitary Sewer Fund (in the form of fixed assets) amounted to $72,680, and additions to the Waterworks Fund (in the form of fixed assets and cash) amounted to $114,944. SCHEDULE OF CHANGES IN CONTRIBUTED CAPITAL ENTERPRISE FUNDS Parking System Lily Lake Waterworks Sewer Funds Fund Fund Fund Balance January 1, net $ 3,617,826 $ 1,509 $ 270,174 $ 2,918,558 Additions (Deletions) 72,680 114,944 Transfer to Retained Earnings for Depreciation (87.674) (18.144) (72,242) Balance December 31, net $ 3,602.832 $ 1,509 $ 252,030 $ 2.961.260 Note 12. Leaal Compliance Eauitv Deficits On December 31, 1992, the following funds had deficit fund balances: Capital Proiects Fund 1990 & 1991 Construction Permanent Improvement Capital Projects fund deficits for 1990 and 1991 construction resulted from additional construction costs related to the Downtown project. The City intends to finance these costs from future tax increment revenue. Permanent Improvement fund deficit is caused by funds expended for future projects which will be reimbursed from bonding when the projects are formalized. The City does not budget all Special Revenue Funds, and accordingly, the applicable columns of the Combined Statement of Revenues, Expenditures, and Change in Fund Balances - Budget and Actual, exclude amounts relating to the unbudgeted funds. A reconciliation of actual revenues and expenditures for budgeted and unbudgeted special revenue funds follows: 37 $ 110,171 457,431 Revenues Taxes Charge for Services Intergovernmental Interest Donations Miscellaneous Expenditures Public Safety Public Works Culture & Recreation General Fund Parks NOTES TO FINANCIAL STATEMENTS (CONTINUED) Funds Budgeted $ 47 5,506 80,667 12,759 9,929 26.207 $ 135.115 $ $ 21,960 $ 8,023 822,945 $ 852,928 $ Expenditures in Excess of Budaet The following fund's had an excess of actual expenditures over budget for the year ended December 3''1, 1992: Budaet Note 14. Developers Agreement and Forbearance Agreement $ 3,901,680 $ 3,969,628 $ (67,948) 287,914 303,442 (15,528) In 1981, the City entered into a developers agreement related to the Oak Glen Planned Unit Development. The agreement required the City to construct all streets and utilities necessary to serve this Development. The city issued Temporary Improvement Bonds in the amount of $6,100,000 in 1981. The City refinanced the Temporary Bonds with the $4,850,000 General Obligation Improvement Bonds of 1984 - Series A. The improvements have been assessed to the benefiting property owners. The developers agreement required the developer to deposit one years special assessments payment with the City. At December 31, 1992, the developer was not in compliance with this requirement. 38 Funds Unbudaeted Total $ 47 5,506 80,667 3,414 16,173 12,382 22,311 25.004 51.211 40.800 $ 175.915 14,432 $ 36,392 8,023 4.118 827,063 18,550 $ 871,478 Actual Variance NOTES TO FINANCIAL STATEMENTS (CONTINUED) At December 31, 1992 the Improvement Bonds of 1984 -A Debt Service Fund has $3,479,048 of cash and investments available to service the related debt. A five -year schedule of debt service payments on the $4,850,000 Improvement Bonds of 1984 -A is as follows: Year Payable Principal Interest Total 1993 $ 175,000 $ 386,865 $ 561,865 1994 190,000 370,798 560,798 1995 205,000 353,015 558,015 1996 225,000 333,281 558,281 1997 250,000 311,125 561,125 During the year ended December 31, 1991, the City entered into a forbearance agreement with the developer of the Oak Glen Planned Unit Development and the trustee for the related $3,500,000 Commercial Development Refunding Bonds, Series 1987. This agreement required the City to borrow $268,845 to the Trust for payment of delinquent real estate taxes due on the Oak Glen Golf Course. The agreement also requires the City to attempt the issuance of a new series of commercial development refunding bonds, the proceeds of which are intended to pay off the existing commercial development refunding bonds and if sufficient funds remain, to repay the $268,845 loan made by the City to the Trust. As part of this agreement, the Trustee of the commercial development refunding bonds agrees to forbear from beginning foreclosure proceedings on the commercial development refunding bonds until at (east July 1, 1993, at which date the related bonds are callable, and also to release certain Tots for sale to third parties. These third party lot sales provided special assessment proceeds that the City applied toward payment on the $4,850,000 General Obligation Improvement Bonds of 1984 - Series A. During the year ended December 31, 1991, the City requested and received special legislation from the State of Minnesota that allowed the City to borrow funds and pay the delinquent taxes and special assessments due on the unsold and undeveloped lots in the Oak Glen Development area. The legislation also allowed the City to reassess all amounts paid for these parcels without going through the normal special assessment process as required by State Statute. The purpose of this special legislation was to prevent these parcels from going "tax forfeit" and allow the developer additional time to sell the aforementioned Tots. It was anticipated by the City and its legal counsel that tax forfeiture of these lots would lead to foreclosure and possible bankruptcy proceedings for the entire Oak Glen Development. The City borrowed $567,185 to pay the delinquent taxes and assessments on the undeveloped lots. At December 31, 1992 there is $ 162,729 principal outstanding for this debt. Note 15. Continaencies General Fund Special Revenue Funds Capital Project Funds NOTES TO FINANCIAL STATEMENTS (CONTINUED) Management and legal counsel have indicated that existing and pending lawsuits, claims and other actions in which the City is a defendant are either covered by insurance, of an immaterial amount, or, remotely recoverable by plaintiffs. The City also has an unrecorded contingent liability for the medical insurance for retired employees as disclosed in Note 20. Note 16. Interfund Advances and Due to /From Other Funds Receivable Fund Tax Increment Dist #1 General Fund General Fund Waterworks Fund Waterworks Fund Total Total Transfers - General Out Fund $ 870,100 $ 196,550 1,215,204 292,229 $2,281,854 $ 292,229 $ Tax Increment District #4 1984A Construction Permanent Improvements Sewer Fund General Fund Note 17. Interfund Transactions Funds are transferred from one fund to support expenditures of other funds in accordance with authority established for the individual fund. Transfers within fund types have been eliminated. Transfers between fund types during the year ended December 31, 1992 were: Special Revenue Funds $ 95,593 $ 61,050 135,500 51,387 767,802 103,786 825,894 $ 767,802 $ 260,429 $ 135,500 - $ 774,507 $ 40 Payable Fund Amount Transfers -In Debt Service Enterprise Funds Funds $ 4,895 263,671 395,725 17,815 379 $ 682,485 Capital Projects Fund NOTES TO FINANCIAL STATEMENTS (CONTINUED) Note 18. Tax Increment Financino Authority The City is the administering authority for the following tax increment finance districts: Development District #1, Tax Increment District #1 Downtown and Industrial Park scattered sites. The District is a redevelopment district authorized by Minnesota Statutes Chapter 472 -A. It was established in 1985 and will have a 25 year duration upon receipt of the first tax increment. Additional information is as follows: Original tax capacity $ 711,520 Current tax capacity 1,763,374 Captured tax capacity retained by authority 703,744 Shared with other taxing districts 348,110 Total bonds issued and outstanding at December 31, 1992 $ 4,700,000 Development District #1, Tax Increment District #2, Nelle Project The District is a redevelopment district authorized by Minnesota Statutes Chapter 472 -A. It was established in 1985 and will have a 25 year duration upon receipt of the first tax increment. Additional information is as follows: Original tax capacity $ 99,493 Current tax capacity 101,913 Captured tax capacity retained by authority 2,420 Total bonds issued and outstanding at December 31, 1992 $ Development District #1, Tax Increment District #3, Arkell Project. The District is a housing district authorized by Minnesota Statutes Chapter 472 -A. It was established in 1985 and will have a 25 year duration upon receipt of the first tax increment. Additional information is as follows: Original tax capacity $ 1,129 Current tax capacity 150,573 Captured tax capacity 149,444 Total bonds issued and outstanding at December 31, 1992 $ 1,045,000 41 NOTES TO FINANCIAL STATEMENTS (CONTINUED) Development District #1, Tax Increment District #4, Woodland Lakes Project. The District is a redevelopment district authorized by Minnesota Statutes Chapter 472 -A. It was established in 1986 and will have a 25 year duration upon receipt of the first tax increment. Additional information is as follows: Original tax capacity $ 7,668 Current tax capacity 69,830 Captured tax capacity 65,162 Total bonds issued land outstanding at December 31, 1992 $ Development District #1, Tax Increment District #5, Brick Pond. The District is an economic development district authorized by Minnesota Statutes Chapter 472 -A. It was established in 1989 and will have a 8 year duration upon receipt of the first tax increment. Additional information is as follows: Original tax capacity $ 37,191 Current tax capacity 87,361 Captured tax capacity 50,170 Total bonds issued and outstanding at December 31, 1992 $ Note 19. Deferred Compensation Plan The government offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all government employees, permits them to defer a portion of their salary until future years. Participation in the plan is optional. The deferred compensation is not available to employees until termination, retirement, death or unforeseeable emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property or rights are (until paid or made available to the employee or other beneficiary) solely the property and rights of the government subject only to the claims of the government's general creditors. Participants' rights under the plan are equal to the fair market value of the deferred account for each participant. It is the opinion of the City's management that the City has no liability for losses under the plan but does have the duty of due care that would be required of an ordinary prudent investor. The City believes it is unlikely that it will use the assets to satisfy the claims of general creditors in the future. 42 Note 20. Post Employment Health Care Benefits Pursuant to the various union contracts and the personnel policy, the City provides certain health care benefits for retired employees until their death. Substantially all of the City's employees hired before January 1, 1985 may become eligible for those benefits if they reach normal retirement age while working for the City. The cost of retiree health care benefits is recognized as an expenditure as claims are paid. In 1992, those costs totaled $41,275 and there were sixteen (16) participants eligible for benefits in 1992. Note 21. Defined Benefit Pension Plans - Statewide A. Plan Description NOTES TO FINANCIAL STATEMENTS (CONTINUED) All full -time and certain part-time employees of the City of Stillwater are covered by defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees Retirement Fund (PERF) and the Public Employees Police and Fire Fund (PEPFF) which are cost - sharing multiple - employer retirement plans. PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated members are covered by Social Security and Basic members are not. All new members must participate in the Coordinated Plan. All police officers, fire fighters and peace officers who qualify for membership by statute are covered by the PEPFF. The payroll for employees covered by PERF and PEPFF for the year ended December 31, 1992, was $1,434,579 and $1,046,119, respectively; the City' total payroll was $2,661,600. PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligible members. Benefits are established by State Statute, and vest after three years of credited service. The defined retirement benefits are based on a member's 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 Coordinated and Basic members. The retiring member receives the higher of step -rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the annuity accrual rate for a Basic member is 2 percent of average salary for each of the first 10 years of service and 2.5 percent for each remaining year. For a Coordinated member, the annuity accrual rate is 1 percent of average salary for each of the first 10 years and 1.5 percent for each remaining year. Using Method 2, the annuity accrual rate is 2.5 percent of average salary for Basic members and 1.5 percent for Coordinated members. For PEPFF members, the annuity accrual rate is 2.5 percent for each year of service. For PERF members whose annuity is calculated using Method 1, and for all PEPFF members, a full annuity is available when age plus years of service equal 90. 43 NOTES TO FINANCIAL STATEMENTS (CONTINUED) There are different types of annuities available to members upon retirement. A normal annuity is a lifetime annuity that ceases upon the death of the retiree. No survivor annuity is payable. There are also various types of joint and survivor annuity options available which will reduce the monthly normal annuity amount, because the annuity is 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. B. Contributions Required and Contributions Made Minnesota Statutes Chapter 353 sets the rates for employer and employees contributions. The City makes annual contributions to the pension plans equal to the amount required by state statutes. According to Minnesota Statutes Chapter 356.215, Subd. 4 (g), the date of full funding required for the PERF and PEPFF is the year 2020. As part of the annual actuarial valuation, the PERA's actuary determines the sufficiency of the statutory contribution rates towards meeting the required full funding deadline. The actuary compares the actual contribution rates to a "required" contribution rate. Current combined statutory contribution rates and actuarially required contribution rates for the plans are as follows: Statutory Rates Required Employees Employer Rates PERF (Basic and Coordinated Plan) 4.44% 4.81% 10.04% PEPFF 8.00% 12.00% 17.56% Total contributions made by the City during fiscal year 1992 were: Percentage of Amounts Covered Payroll Employees Employer Employees Employer PERF (Basic and Coordinated Plans) S 62,015 $ 66,345 4.32% 4.62% PEPFF 83,690 125,534 8.00 12.00 Totals $ 145,705 $ 191,879 The City's contribution for the year ended June 30, 1992 to the PERF represented 0.06 percent of total contributions required of all participating entities. For the PEPFF, contributions for the year ended June 30, 1992, represented 0.44 percent of total contributions required of all participating entities. 44 NOTES TO FINANCIAL STATEMENTS (CONTINUED) C. Funding Status and Progress 1. Pension Benefit Obligation The "pension benefit obligation" is a standardized disclosure measure of the present value of pension benefits, adjusted for the effects of projected salary increases and step -rate benefits, estimated to be payable in the future as a result of employee service to date. The measure, which is the actuarial present value of credited projected benefits, is intended to help users assess PERA's funding status on a going- concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among Public Employees Retirement Systems and among employers. PERA does not make separate measurements of assets and pension benefit obligation for individual employers. The pension benefit obligations as of June 30, 1992 are shown below (in thousands): Total pension benefit obligation Net assets available for benefits, at cost (market value for PERF; $4,068,082; PEPFF; $1,012,812) PERF PEPFF $ 4,868,124 $ 821,604 3.933.124 963.565 Unfunded (over- funded) pension benefit obligation $ 935.000 $ (141.961) The measurement of the pension benefit obligation is based on an actuarial valuation as of June 30, 1992. Net assets available to pay pension benefits were valued as of June 30, 1992. 2. Changes in Benefit Provisions Effective for the June 30, 1992, valuation, legislative activity since the last actuarial valuation resulted in some minor changes in benefit provision for the two funds. These changes did not have a significant impact on the PERF or the PEPFF. D. Ten -Year Historical Trend Information Ten -year historical trend information is presented in PERA's Comprehensive Annual Financial Report for the year ended June 30, 1992. This information is useful in assessing the pension plan's accumulation of sufficient assets to pay pension benefits as they become 'due. E. Related Party Investments As of June 30, 1 and for the fiscal year then ended, PERA held no securities issued by the City or other related parties. Note 22. Defined Benefit Pension Plan - Stillwater Fire Relief Association Plan Description Firefighters of the City of Stillwater are members of the Stillwater Fire Relief Association. The Association is the administrator of a single - employer pension plan that was established January 1, 1886, and operates under the provisions of Minnesota Statute Subsection 424A, as amended. It is governed by a board of nine member: Six board members are elected by the members of the Association, while the Stillwater Mayor, Finance Director and Fire Chief are ex- officio members of the Board of Trustees. Benefits are payable in lump sum, based upon years of service, to eligible members of the Association upon retirement or permanent disability incurred in the performance of duties or death. Benefits are also payable for permanent disability incurred in a manner other than in performance of duties in a lump sum prorated over years of service. Since this is a volunteer fire department, no salaries are paid to members. Pension benefit obligations on an actuarial basis are not calculated for individual volunteer fire relief associations since state statutes permit an alternate calculation of required reserves based on overall actuarial assumptions. The required reserve, calculated in accordance with Minnesota Statutes Subsection 69.772, compared with the assets of the pension fund at December 31, 1992, 1991, and 1990 is as follows: Associated assets at cost (market value at December 31, 1992; $1,172,562) Required reserves Unfunded accrued liability NOTES TO FINANCIAL STATEMENTS (CONTINUED) 1992 Percentage funded 94.2% 46 1991 1990 $ 1,013,222 $ 908,521 $ 809,127 (1,075,187) (991.847) (825.252) $ (61,965) $ (83,326) $ (16.125) 91.6% 98.0% NOTES TO FINANCIAL STATEMENTS (CONTINUED) Required reserves at December 31, 1992 can be segregated as follows: Retired and terminated employees not yet receiving benefits Current employees - nonvested Current employees - vested Related Party Investments 47 $ 69,212 97,740 908.235 $ 1.075.187 Historical trend information beyond the three years reported is not available. Contributions Required and Made The City makes contributions to the Association annually in an amount equal to the Fire Aid received from the State of Minnesota as required by Minnesota Statutes. The City is required to make contributions to the Association in the following year if the following years anticipated administrative expenses plus the anticipated increase in the required reserves plus amortization of the original unfunded accrued liability exceeds the anticipated revenues. The City was not required to make any contributions in excess of Fire Aid for 1992, 1991, or 1990. The contributions made by the City to the Association for 1992, 1991, and 1990 were $51,451, $50,969, and $48,410, respectively. As of December 31, 1992, and for the year then ended, the Association held no securities issued by the City or other related parties. COMBINING AND INDIVIDUAL FUND STATEMENTS AND ACCOUNTS GENERAL FUND ASSETS Cash and investments Accrued interest receivable Accounts receivable Taxes receivable: Delinquent Due from County Special assessments receivable: Delinquent Deferred Due from other governments Advance to other funds Inventory Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Contracts payable Salaries payable Deposit payable Due to other governments Due to other funds Deferred revenue Compensated absences payable Total liabilities Fund balance: Reserved: Reserved for advances Reserved for compensated absences Unreserved: Designated for insurance Designated for working capital Total fund balance CITY OF STILLWATER, MINNESOTA GENERAL FUND BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) Total liabilities and fund balance 48 1992 $ 2,701,650 18,342 2,800 62,199 270,705 30,625 11,342 15,826 659,396 3.274 1991 $ 2,643,327 25,782 5,735 72,345 164,547 28,768 2,605 14,572 358,470 4.922 $ 3.776.159 $ 3.321.073 $ 142,930 $ 58,162 16,502 29,089 1,538 530 43,368 11,646 379 104,166 103,718 45,176 52,214 $ 354,589 $ 254.829 $ 659,396 $ 358,470 431,616 421,022 17,763 17,763 2.312.795 2,268.989 $ 3,421,570 $ 3,066.244 $ 3,776,159 $ 3,321,073 Revenues: Property taxes: Current Delinquent Other Total property taxes Licenses and permits: Business Non - business Total licenses and permits Fines and forfeits Charges for services: Fire contracts Administrative Other Total charges for services Intergovernmental revenues: State: Homestead credit Local government aid Equalization aid Highway aid Police aid Police training aid Fire aid Capital outlay grant County: Highway aid Gravel tax School district: Juvenile officer Total intergovernmental Miscellaneous: Interest Refunds and reimbursements Other GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for the years ended December 31, 1991) Total miscellaneous Total revenues CITY OF STILLWATER, MINNESOTA Budaet $ 2,194,046 $ 2,146,277 $ (47,769) $ 2,086,338 22,903 22,903 65,652 1.436 1,436 $ 2.194.046 $ 2.170.616 $ (23.430) $ 2.151.990 $ 45,450 $ 115.020 1992 Variance Favorable 1991 Actual (Unfavorable) Actual 47,187 $ 1,737 $ 48,914 225.600 110.580 259.700 160,470 $ 272,787 $ 112,317 $ 308,614 $ 97.500 $ 99.474 $ 1.974 $ 97.447 163,197 $ 5,504 $ 154,601 112,032 95,954 130.730 61,805 148,841 338.650 $ 405,959 $ 67.309 $ 399.396 $ 157,693 $ 112,032 68,925 $ $ 750,401 $ 750,564 $ 163 $ 628,153 671,883 729,078 57,195 690,211 33,189 36,009 2,820 31,951 16,920 18,141 1,221 29,430 67,000 75,729 8,729 76,522 6,000 5,604 (396) 6,064 50,298 51,451 1,153 50,969 4,234 1,500 1,314 (186) 1,994 2,500 2,776 276 2,578 17.185 16.871 (314) 16.362 $ 1.616, 876 $ 1.687.537 $ 70.661 $ 1.538.468 $ 84,000 $ 87,588 $ 3,588 $ 119,767 62,278 62,278 108,481 26,690 116.586 89.896 43,151 $ 110.690 $ 266.452 $ 155,762 $ 271,399 $ 4,518.232 $ 4.902.825 $ 384.593 $ 4,767.314 (continued) 49 Expenditures: General Government: Mayor and Council: Personnel services Services and charges Miscellaneous GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (CONTINUED) Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Total mayor and council Elections: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total elections Administration and finance: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total administration and finance Law /City Attorney: Personnel services Services and charges Supplies Miscellaneous Total law /city attorney] Plant operation: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total plant operations Total general govern- ment CITY OF STILLWATER, MINNESOTA $ 39,250 $ 41,789 2,500 Budget 83,539 $ 13,400 1,155 400 250 200 15,405 $ 322,378 $ 102,619 10,100 27,600 1992 Actual 41,262 $ 35,164 2,963 $ 9,551 2,371 1,520 133 25,723 329,454 $ 100,389 8,790 33,167 462.697 $ 471,800 $ 41,743 $ 97,526 2,000 500 141,769 $ - $ 62,965 3,350 250 15,000 81,565 $ 784,975 $ 50 79,389 $ 4,150 $ 59.061 39,298 $ (23,893) $ 42,119 $ 96,492 2,105 335 Variance Favorable (Unfavorable) (2,012) $ 6,625 (463) $ 3,849 $ (1,216) (1,120) 117 (25,523) (7,076) 2,230 1,310 (5,567) (9,103) (376) 1,034 (105) 165 141,051 $ 718 18,166 42,302 3,405 467 73,836 138,176 $ $ (18,166) 20,663 (55) (217) (58,836) 869.714 $ (84.739) $ 309,020 99,223 7,285 24,852 5,227 $ 445,607 $ 40,212 91,442 2,073 336 $ 134,063 (56.611) $ 1991 Actual 37,515 14,036 7.510 53,958 4,302 30 5,651 63,941 $ 702,672 (continued) Public safety: Police: Personnel service Services and charges Supplies Miscellaneous Capital outlay Total police Fire: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total fire Civil defense: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total civil defense Planning and inspection: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total planning and inspection Total public safety Public works: General: Personnel services Services and charges Supplies Miscellaneous Capital outlay GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (CONTINUED) Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Total general CITY OF STILLWATER, MINNESOTA Budget Actual $ 1,010,740 107,056 30,775 33,403 12,550 1992 $ 1.194.524 $ 1.166.249 $ $ 416,781 $ 119,391 12,000 3,875 1.500 $ 987,004 $ 117,867 28,037 29,686 3.655 423,000 $ 119,501 7,353 1,974 $ 553,547 $ 551.828 $ $ 2,283 $ 2,216 $ 2,200 1,547 50 200 20 4.733 $ 3.783 $ 156,092 58,002 5,150 1,275 12.000 $ 232.519 $ $ 1.985.323 $ 1.992.418 $ $ 101,701 $ 34,635 7,700 200 500 $ 144,736 $ $ 153,626 $ 112,766 2,712 1,454 51 270.558 $ (38.039) $ 99,245 $ 37,062 1,559 230 318 138.414 $ Variance Favorable (Unfavorable) 23,736 $ (10,811) 2,738 3,717 8,895 28.275 $ 1,114.537 (6,219) (110) 4,647 1,901 1.500 1.719 $ 67 $ 653 50 180 950 2,466 (54,764) 2,438 (179) 12.000 (7.095) $ 1.895,707 2,456 $ (2,427) 6,141 (30) 182 6.322 $ 1991 Actual 957,895 91,739 25,953 29,908 9.042 $ 402,581 114,479 6,131 3,018 5,131 531.340 2,216 1,751 21.770 $ 25.737 $ 153,791 52,936 4,361 1,305 11.700 224.093 98,167 36,940 2,634 290 138.031 (continued) Streets: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total streets Shop: Personnel services Services and charges Supplies Miscellaneous Capital outlay Total shop Signs and lighting: Charges and services Supplies Miscellaneous Other: Personnel services Services and charges Miscellaneous Capital outlay Total other Total expenditures GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (CONTINUED) Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Total signs and lighting Total public works CITY OF STILLWATER, MINNESOTA Budaet Actual $ 243,893 $ 131,900 82,160 2,000 130,000 $ 589.953 $ 624,424 $ (34,471) $ 537,330 $ 78,489 $ 78,494 $ (5) $ 78,065 20,101 16,009 4,092 18,541 14,000 10,208 3,792 11,356 500 10 490 10 55,000 1,861 53,139 2,057 $ 168,090 $ 106,582 $ 61.508 $ 110,029 $ 126,500 $ 9,000 $ 135,500 $ 128,346 $ 7,154 $ $ 1,038,279 $ 997,766 $ 40.513 $ 897,612 $ 35,880 $ 5,000 52,223 1992 241,547 125,430 69,728 883 186.836 121,871 $ 6,055 420 Variance Favorable 1991 (Unfavorable) Actual $ 2,346 6,470 12,432 1,117 (56.836) 4,629 $ 2,945 (420) 41,275 $ (5,395) $ 1,744 3,256 6,711 45,512 60,000 (60,000) $ 93,103 $ 109,730 $ (16.627) $ 52 $ 236,358 148,268 74,555 649 77,500 105,922 6,300 112,222 36,601 2,353 9,836 48,790 $ 3,901,680 $ 3.969,628 $ (67.948) $ 3,544,781 (continued) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Revenues over expenditures Other financing sources (uses): Operating transfers in: Capital Project Fund Operating transfers out: Special Revenue Fund Enterprise Fund Total other financing sources (uses) Revenues and other sources over expenditures and other uses Fund balance, January 1 Fund balance, December 31 CITY OF STILLWATER, MINNESOTA GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (CONTINUED) Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Budget Actual $ 616,552 $ $ 226,750 $ 764,507 774,507 60,593 95.593 $ (598.350) $ (577,871) $ $ 18.202 $ 355,326 $ 3.066.244 $ 3.421.570 53 1992 292,229 $ Variance Favorable (Unfavorable) 933,197 $ 316,645 $ 65,479 $ (10,000) (35.000) 20.479 $ 1991 Actual 1,010.239 129,035 (746,946) (44,463) (662,374) 337,124 $ 560,159 2,506.085 $ 3,066.244 SPECIAL REVENUE FUNDS DARE - to account for operations of a drug awareness program. Financing is provided from donations. Special Events - to account for special events held within the City and sponsored by City civic organizations. Financing is provided from the General Fund. Friends of Police Department - to account for donations received to support the police department and used for expenditures not included in the general operating budget of the department. Friends of Fire Department - to account for donations received to support the fire department and used for expenditures not included in the general operating budget of the department. Infrastructure Reserve - to account for funds accumulated for infrastructure replacement. Funds were provided in prior years through a special tax levy. Brown's Creek Watershed - to account for the implementation and maintenance of the Brown's Creek Watershed area. Financing is provided from the General Fund. Middle River Watershed - to account for the implementation and maintenance of the Middle River Watershed area. Financing is provided from the General Fund. Library - to account for the operations of the City's library. Park - to account for the operations of the City's parks. Park Dedication - to account for fees paid by developers and legally restricted to capital outlay for City parks. Dutch Elm Control - to account for diseased tree removal and containment within the City. Funds were provided in prior years through a special tax levy. Washinoton County Recvclinq - to account for recycling grants received from Washington County and restricted as to use. Library Trust - to account for funds received from private trusts and restricted to library expenditures not included in the operating budget of the library. Library Donations - to account for donations received from individuals and used for library expenditures not included in the operating budget of the library. F.S.A.C. (Family Sexual Awareness Committee) - to account for funds received from outside sources and restricted to expenditures for this program. Police Forfeitures - to account for funds received from the sale of forfeitures of items seized by the police and used for expenditures not included in the operating budget of the police department. Sesquicentennial - to account for funds received from donations and restricted to expenditures relating the City's 1 50th birthday. Special ASSETS DARE Events Cash and investments $ 330 $ 8,643 $ Accrued interest receivable 11 Accounts receivable Taxes receivable: Delinquent Due from County Special assessments receivable: Delinquent Deferred Special deferred Tax forfeit Total assets $ 341 $ LIABILITIES AND FUND BALANCE 87 Liabilities: Accounts payable $ 97 $ Contracts payable Salaries payable Due to other governments Deferred revenue - 87 Compensated absences payable - 1 CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET December 31, 1992 (With comparative total for December 31, 19911 Friends Friends Browns of of Infra- Creek Middle Police Fire structure Watershed River Department Department Reserve District Watershed Library 100 8 5,763 $ 175 8 10,260 8 8,578 $ 99,079 78 1 25 1,191 98 76 400 1 5 1 1 8.721 8 101 $ 5,788 8 1,458 $ 10,358 8 8,654 $ 99,479 1 - $ $ 4,047 $ - $ - $ - $ 7,744 Total liabilities $ 97 8 - $ - $ 4.047 $ 87 $ 114 $ 18 $ 48.282 Fund balance: Unreserved: Designated 8 244 $ 8,721 $ 101 $ 1,741 8 1,371 $ 10,244 $ 8.636 8 51.197 I Total liabilities and fund balance $ 341 $ 8,721 $ 101 $ 5,788 $ 1,458 $ 10.358 8 8,654 $ 114 18 35,395 5,143 99,479 1 1 1 1 1 54 1 1 Washington County Park Dutch Elm Recycling Library Police Sesqui- Totals Park Dedication Control Grant Trust FSAC Forfeitures centennial 1992 1991 $ 62,207 $ 47,298 8 109,972 8 1,278 8 12,550 8 782 8 28,377 8 12,692 $ 408,084 8 445,628 148 415 999 81 75 9 128 9 3,744 4,493 179 - - 179 787 55 87 5 150 63 352 330 330 1,808 2,311 - 2,311 503 513 513 513 280 - 280 280 $ 62,534 $ 47,713 $ 114,405 8 1.359 $ 12,625 $ 791 $ 28.505 $ 12.701 $ 415.533 $ 454,064 $ 1,861 8 - $ - $ 606 $ 245 $ - $ - $ - $ 14,600 8 22,240 10,513 - - - 10,513 561 - - 561 6 - 35,533 12,603 3,434 3,521 3,094 3,633 8.776 7,879 $ 16.574 8 - 8 3,434 $ 606 $ 245 8 - $ - $ $ 73,504 $ 45,816 $ 45,960 $ 47,713 $ 110,971 $ 753 $ 12,380 $ 791 $ 28,505 $ 12,701 $ 342,029 $ 408.248 $ 62,534 $ 47,713 $ 114,405 $ 1,359 $ 12,625 $ 791 $ 28.505 $ 12.701 8 415,533 8 454.064 DARE CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE December 31, 1992 (With comparative totals for the year ended December 31, 1991) 1 Friends Friends Browns of of Infra- Creek Middle Special I Police Fire structure Watershed River Events Department Department Reserve District Watershed Library Park Revenues: Property taxes: Delinquent $ - 5 - 1$ - 8 - $ 47 $ - 8 S $ Changes for services $ - 5 - S - S - $ - $ - $ $ 5,506 $ Intergovernmental: State grant $ - $ - IS - 8 - S - $ - S - $ $ County recycl- ing grant $ - $ - $ - 5 - S - $ - $ - $ $ Special assessments: Current $ -$ S 5 - s s - s - S - s Delinquent - - - Prepayments - Total special assessments S - $ - S - $ - $ - S - $ - $ $ interest $ 52 $ 373 $ 8 $ 121 $ 5,685 $ 467 $ 365 $ - $ 706 Donations 3,429 50 5,190 - 2,829 7,100 Park dedication fee - - - - Miscellaneous 306 - - 9,158 16,425 Total revenues $ 3,787 $ 373 IS 58 $ 5,311 $ 5,732 $ 467 $ 365 $ 17,493 $ 24,231 Expenditures: Personnel service 5 - $ - I $ - 5 $ - 5 - 5 $ 346,950 $ 200,254 Services and charges 500 - - 310 281 74,743 32,323 Supplies 3,743 - - - 87,440 21,513 Miscellaneous - - ! 1,089 18 6,478 1,357 Capital outlay 450 5,927 - - 3,392 47,995 Total expen- ditures 5 3,743 5 500 $ 450 $ 5,927 $ - 5 1,399 $ 299 5 519,003 5 303,442 Revenues over (under) expenditures $ 44 $ 1127) IS (392) $ 1616) $ 5,732 $ (932) $ 66 $ (501,510) $ (279,211) 56 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Washington County Park Dutch Elm Recycling Library Library Police Sesqui- Totals Dedication Control Grant Trust Donations FSAC Forfeiture centennial 1992 1991 S - $ - $ - $ $ - S - S - $ - 8 47 S 160 S - S - S S - S S - S - $ - 8 5,506 S 5,320 $ - $ - $ - $ - $ - S - S - S - $ - $ 200,000 S - $ - S 80,667 S - S - 8 - $ - S - S 80,667 S 75,563 $ - S - $ - S - S - $ - $ - S - $ - S S - s - s - S - S - S - s - S - S - S $ 1,982 S 4,774 S 389 $ 555 $ - S 43 S 610 S 43 $ 16,173 S 21,015 532 - - - 3,181 22,311 33,145 624 - - 24.698 51.211 26,870 $ 1,982 S 5,398 S 81,056 S 1,087 $ - S 43 $ 25.308 S 3.224 S 175,915 S 362.073 $ - $ S - $ - S - $ - S - S - S 547,204 S 535,118 4,765 21,960 - - 108 134,990 135,035 1,560 - 2,502 19 2,884 415 120,076 107,646 1,074 - - 10,016 14,393 1,428 59.192 255.581 S - S 6,325 $ 21.960 S 2,502 S 19 $ 1.074 S 4,312 S 523 S 871.478 S L047.773 S 1,982 S (927) S 59.096 S (1,4151 S (191 8 (1.031) S 20.996 $ 2.701 S (69,563) $ (685.700) (continued) 57 CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (CONTINUED) December 31, 1992 (With comparative totals for the year ended December 31, 1991) Friends Friends Browns of of Infra- Creek Middle Special I Police Fire structure Watershed River DARE Events Department Department Reserve District Watershed Library Park Other financing sources (uses): Operating transfers in General Fund 8 - $ - 8 - 8 - $ - 8 - 8 - 8 505,593 8 258,914 Capital Projects I Fund - 'i, - - 3,392 47,995 Operating transfers out Capital Project Fund - - (135,500) Enterprise Fund - - Other financing sources (uses), net 8 - $ - 1 8 - $ - 8 (135, 500) $ - 8 - $ 508,985 8 306,909 Revenues and other sources over (under) expenditures and other uses $ 44 $ (127) 8 (392) $ (616) 8 (129,768) $ (932) 8 66 $ 7,475 $ 27,698 Fund balance, January 1 200 8,848 1 493 2.357 131,139 11.176 8,570 43.722 18.262 Fund balance, December3l, $ 244 $ 8.721 8 101 $ 1.741 8 1,371 $ 10,244 $ 8,636 8 51.197 $ 45,960 58 Washington County Park Dutch Elm Recycling Library Library Police Sesqui- Totals Dedication Control Grant Trust Donations FSAC Forfeiture centennital 1992 1991 - $ - $ - $ - $ - $ - $ - S 10,000 $ 774,507 $ 746,946 51,387 35,425 (61, 050) (135,500) - (61,050) (62,000) - $ - $ (61.050) $ - $ - $ - $ - $ 10,000 $ 629,344 $ 720,371 $ 1,982 $ (927) $ (1,954) $ (1,415) $ (19) $ (1,031) $ 20,996 $ 12,701 $ (66,219) $ 34,671 45,731 111,898 2.707 13.795 19 1,822 7.509 408.248 373,577 $ 47,713 $ 110.971 $ . 753 $ 12.380 $ - $ 791 $ 28.505 $ 12.701 S 342.029 $ 408.248 59 Revenues: Interest CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - SPECIAL EVENTS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Budaet 1992 Variance Favorable 1991 Actual (Unfavorable) Actual $ 500 $ 373 $ (127) $ 509 Expenditures: Current: Services and charges 500 500 600 Revenues over (under) expend- itures $ $ (127) $ (127) $ (91) Fund balance, January 1 8.848 8,939 Fund balance, December 31 $ 8.721 $ 8.848 60 Revenues: Property taxes Interest Total revenues Expenditures: Capital outlay CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - INFRASTRUCTURE RESERVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Other financing use: Transfer to Capital Project Revenues and other uses over (under) expenditures Fund balance, January 1 Fund balance, December 31 Budoet Revenues over (under) expenditures $ 8.000 $ 61 1992 Variance Favorable 1991 Actual (Unfavorable) Actual $ - $ 47 $ 47 $ 8.000 5,685 (2.315) $ 8,000 $ 5.732 $ (2.2681 $ 7.361 5,732 $ $ $ 135,500 $ (135, 500) $ 8,000 (129,768) (137,768) 131,139 $ 1,371 160 7.201 (2.268) $ 7,361 123,778 $ 131.139 CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - BROWNS CREEK WATERSHED DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Budaet 1992 Variance Favorable 1991 Actual (Unfavorable) Actual Revenues: Interest $ 600 $ 467 $ (133) $ 611 Total revenues $ 600 $ 467 $ (133) $ 892 Expenditures: Services & charges $ 5,000 $ 310 $ 4,690 $ Miscellaneous 500 1,089 (589) Total expenditures $ 5,500 $ 1,399 $ 4,101 $ Revenues over (under) expendittures $ (4,900) $ (932) $ 3,968 $ 892 Fund balance, January 1 11,176 10,284 Fund balance, December 31 $ 10,244 $ 11,176 62 CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - MIDDLE RIVER WATERSHED DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Budoet 1992 Variance Favorable 1991 Actual (Unfavorable) Actual Revenues: Interest $ 500 $ 365 $ (135) $ 593 Expenditures: Services and charges 5,000 281 4,719 3,600 Miscellaneous 500 18 482 Total expenditures $ 5,500 $ 299 $ 5,201 $ 3.600 Revenues over (under) expenditures $ (5.000) $ 66 $ 5.066 $ (3,007) Fund balance, January 1 8.570 11.577 Fund balance, December 31 $ 8.636 $ 8.570 63 SPECIAL REVENUE FUND - LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Revenues: Charges for services $ 6,500 $ 5,506 $ (994) $ 5,320 Donations - 2,829 2,829 2,246 Miscellaneous 4,000 9,158 5.158 6.110 Total revenues $ 10,500 $ 17,493 $ 6,993 $ 13,676 Expenditures: Personnel services $ 344,393 $ 346,950 $ (2,557) $ 326,165 Services and charges 77,550 74,743 2,807 72,378 Supplies 90,050 87,440 2,610 84,094 Miscellaneous 4,100 6,478 (2,378) 4,759 Capital outlay 38,602 3,392 35.210 14,078 Total expenditures $ 554,695 $ 519,003 $ 35.692 $ 501,474 Revenues (under) expenditures Other financing sources: Operating transfer in: General Fund Capital Projects Fund Total other financing sources Revenues and other sources over (under) expenditures Fund balance, January 1 Fund balance, December 31 CITY OF STILLWATER, MINNESOTA Budaet 1992 Variance Favorable 1991 Actual (Unfavorable) Actual $ (544,195) $ (501,510) $ 42,685 $ (487.798) $ 505,593 $ 505,593 $ $ 485,292 38.602 3,392 (35.210) 14,078 $ 544.195 $ 508,985 $ (35.210) $ 499,370 $ $ 7,475 $ 7.475 $ 11,572 64 43,722 32,150 $ 51,197 $ 43,722 Revenues: Donations Interest Miscellaneous Total revenues Other financing sources: Operating transfer in: General Fund Capital Projects Fund CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - PARK STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for the year ended December 31, 1991) Budget $ $ 7,100 $ 7,100 $ 19,500 706 706 11,500 16.425 4,925 12.099 $ 11,500 $ 24,231 $ 12,731 $ 31.599 Expenditures: Personnel services $ 203,805 $ 200,254 $ 3,551 $ 208,953 Services and charges 39,929 32,323 7,606 36,497 Supplies 24,360 21,513 2,847 20,841 Miscellaneous 2,320 1,357 963 1,659 Capital outlay 17.500 47.995 (30.495) 40.242 Total expenditures $ 287.914 $ 303.442 $ (15.528) $ 308.192 Revenues (under) expenditures $ (276.414) $ (279.211) $ (2.797) $ (276.593) $ 258,914 $ 258,914 $ - $ 261,654 17.500 47,995 30.495 21.347 Total other financing sources $ 276.414 $ 306,909 $ 30.495 $ 283,001 Revenues and other sources over (under) expenditures $ $ 27,698 $ 27.698 $ 6,408 Fund balance, January 1 18.262 11,854 Fund balance, December 31 $ 45.960 $ 18.262 65 1992 Variance Favorable 1991 Actual (Unfavorable) Actual SPECIAL REVENUE FUND - DUTCH ELM STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for year ended December 31, 1991) Revenues: Interest $ 7,000 $ 4,774 $ (2,226) $ 6,209 Miscellaneous 624 624 480 Total revenues $ 7,000 $ 5.398 $ (1.602) $ 6,689 Expenditures: Services and charges $ 2,000 $ 4,765 $ (2,765) $ Supplies 4.500 1,560 2,940 1,860 Total expenditures $ 6.500 $ 6.325 $ 175 $ 1,860 Revenues over (under) expenditures $ 500 $ (927) $ (1,427) $ 4,829 Fund balance, January 1 111,898 107,069 Fund balance, December 31 $ 110.971 $ 111,898 CITY OF STILLWATER, MINNESOTA 1992 Variance Favorable 1991 Budaet Actual (Unfavorable) Actual 66 CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - WASHINGTON COUNTY RECYCLING GRANT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 1992 (With comparative actual amounts for year ended December 31, 1991) Budget 1992 Variance Favorable 1991 Actual (Unfavorable) Actual Revenues: Intergovernmental: Washington County Recycling Grant $ 75,562 $ 80,667 $ 5,105 $ 75,563 Interest 389 389 2.038 Total revenues $ 75.562 $ 81.056 $ 5.494 $ 77.601 Expenditures: Services and charges $ 24.510 $ 21.960 $ 2.550 $ 21,960 Revenues over expenditures $ 51,052 $ 59,096 $ 8,044 $ 55,641 Other financing (uses): Transfer to Enterprise Fund (51.050) (61.050), (10.000) (62,000) Revenues and other sources under expenditures and other (uses) $ 2 $ (1,954) $ (1.956) $ (6,359) Fund balance, January 1 2.707 9,066 Fund balance, December 31 $ 753 $ 2,707 67 ASSETS Cash and investments Accrued interest receivable Total assets LIABILITIES & FUND BALANCE Accounts payable CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - LIBRARY TRUST FUND COMBINING BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) $ 1,700 $ 2,756 $ 1,942 $ 14 25 16 3 3 $ 1,725 $ 2.772 $ 1,945 $ 17 $ Mcluer - Hollis R. Alice R. Tozer Webster Murdock Murdock Foundation Library Library Library Library Fund Fund Fund Fund $ 245 $ $ Fund balance: Designated for fund purpose $ 1.725 $ 2,527 $ 1,945 $ 17 Total liabilities and fund balance $ 1,725 $ 2,772 $ 1,945 $ 17 68 Carl E. Doctor H. Nelson Van Meier Library Library Marvel Totals Fund Fund Old 1992 1991 $ 1,580 $ 3,411 $ 1,147 $ 12,550 $ 13,800 14 4 10 75 120 $ 1.594 $ 3.415 $ 1.157 $ 12.625 $ 13,920 $ $ 1.594 $ 3.415 $ 1,157 $ $ 245 $ 125 12,380 $ 13.795 $ 1.594 $ 3.415 $ 1.157 $ 12.625 $ 13.920 CITY OF STILLWATER, MINNESOTA SPECIAL REVENUE FUND - LIBRARY TRUST FUND COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Mcluer - Hollis R. Alice R Tozer Webster Murdock Murdock Foundation Library Library Library Library Fund Fund Fund Fund Revenues: Interest $ 118 $ 71 $ 80 $ 13 Donations 432 - - Total revenues $ 550 $ 71 $ 80 $ 13 Expenditures: Supplies $ 1.406 $ 245 $ $ 803 Revenues over (under) expen- ditures $ (856) $ (174) $ 80 $ (790) Fund balance, January 1 2,581 2,701 1,865 807 Fund balance, December 31 $ 1,725 $ 2,527 $ 1.945 $ 17 70 Carl E. Doctor H. Nelson Van Meier Library Library Marvel Totals Fund Fund Old 1992 1991 $ 82 $ 143 $ 48 $ 555 $ 676 100 532 1,207 $ 82 $ 143 $ 148 $ 1.087 $ 1,883 $ $ 48 $ $ 2.502 $ 669 $ 82 $ 95 $ 148 $ 11,415) $ 1,214 1.512 3.320 1.009 13.795 12,581 $ 1,594 $ 3.415 $ 1.157 $ 12.380 $ 13.795 DEBT SERVICE FUND ASSETS Cash and investments Accrued interest receivable Accounts receivable Taxes receivable: Delinquent Due from County Special assessments receivable: Delinquent Deferred Special deferred Tax forfeit land Due from other governments LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Due to other governments Deposit payable Deferred revenue Total liabilities Fund balance: Reserved for debt service CITY OF STILLWATER, MINNESOTA DEBT SERVICE FUNDS COMBINING BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) $ 1,350,000 Municipal $ 1,000,000 G.O. Building $625,000 G.O. Bonds of Bonds G.O. Bonds Bonds of 1990 -A of 1966 of 1988 1986 -A $ 98,447 $ 25,999 $ 86,978 $ 51,011 272 280 418 3 1,433 701 1,868 2,358 12,849 Total assets $ 113,001 $ 29,723 $ 99,037 $ 63,627 1,433 701 1,868 2,358 $ 1,433 $ 701 $ 1,868 $ 61,269 $ 111,568 $ 29,022 $ 97,169 $ 61,269 Total liabilities and fund balance $ 113,001 $ 29,723 $ 99,037 $ 63,627 2,743 9,773 10,255 $675,000 G.O. 8700,000 Bonds TIF Bonds of 1984 of 1989 -B $ 195,054 $ 94,085 $ 124,663 1,144 109 82 $ 2,028 10,873 $ 209.099 $ 94.194 $ 124.745 $ 178.037 $ 241.539 $ 2.028 $ 2.028 $ $ $650,000 TIF Bonds 1991 -B $3,400,000 TIF Bonds 1991 -C $ 177,970 $ 223,847 $ 67 1,460 $ 81,200,000 TIF Bonds of 1986 -A & 1987 -A 127 16,105 $ 207,071 $ 94.194 $ 124,745 $ 178.037 $ 241.412 $ $ 209.099 $ 94,194 $ 124.745 $ 178.037 $ 241.539 $ 73 $635,000 $840,000 $1,095,000 Improve- Improve- Improve- ment Bonds ment Bonds ment Bonds of 1977 of 1987 -C of 1989 -A 449,204 $ 559,181 $ 198,859 3,774 4,769 469 62 177 4 615 7,155 1,261 177,607 5,708 94,020 749,465 3,672 24,969 875 95,535 469.579 $ 685.867 $1,221,935 39,237 127 16.597 121.302 1,022.607 $ 127 $ 55,834 $ 121.302 $1,022,607 413.745 $ 564.565 $ 199,328 469,579 $ 685.867 $1,221.935 (continued) ASSETS Cash and investments Accrued interest receivable Accounts receivable Taxes receivable: Delinquent Due from County Special assessments receivable: Delinquent Deferred Special deferred Tax forfeit land Due from other governments Total assets LIABILITIES AND FUND BALANCE Liabilities: Accounts payable Interest payable Due to other governments Advance to other funds Deposit payable Deferred revenue Total liabilities Fund balance: Reserved for debt service Total liabilities and fund balance ', CITY OF STILLWATER, MINNESOTA DEBT SERVICE FUNDS COMBINING BALANCE SHEET (CONTINUED) December 31, 1992 (With comparative totals for the year ended December 31, 1991) $ 74 $320,000 Improve- ment Bonds of 1986 -A $ 243,829 $ 3,224 5,634 638 65,308 275,337 $ 593,970 $ $ 1,050,000 Improve- ment Bonds of 1979 $ 346,280 $ 346,280 $ $ 247,690 $ $ 593,970 $ 173,647 1,163 649 313,343 488.802 313,992 313,992 174,810 488,802 $2,600,000 Improve- ment Bonds 1991A $ 1,025,330 6,512 39,721 1,624,185 $ 2,695,748 6,370 1,663,906 $ 1.670,276 $ 1.025.472 $ 2,695,748 $4,850,000 Improvement Bonds of 1984 -A $ 3,479,048 28,527 268,845 388 24 81,288 471,935 $ 4,330.055 $ 3,433 $ 100 263,671 553.611 $ 820,815 $ $ 3,509.240 $ 4,330.055 $600,000 Improvement Bonds of 1984 -B $ 397,154 $ 2,989 255,611 1,251 34,476 9,873 13,055 4,058 $ 718,467 $ 283.847 283,847 $ $ 434.620 $ $ 718.467 $ $567,000 G.O. Note of 1991 1992 10,134 $ 7,614,440 129 55,391 524,456 34,980 110,883 145.862 16,027 98,355 417,842 3,657,931 28,641 100,468 263,671 39,237 4.476.519 75 Total 1991 $ 7,091,447 55,140 286,135 20,765 83,731 197,775 5,125,098 28,142 100,468 29.466 156.126 $ 12.513.551 $ 13.018.167 $ 9,803 $ 620 100 1,516 40,875 5.758.382 145,862 $ 4.789.330 $ 5.801.393 10.264 $ 7.724.221 $ 7.216.774 156.126 $ 12.513.551 $ 13.018.167 Revenues: Property taxes: Current Delinquent Total property taxes Intergovemmental: State: MSA Homestead credit Equalization aid Total intergovemmental Special assessments: Current Delinquent Prepayments Hookup charges Total special assessments Interest Refunds and reimbursements Total revenues Expenditures: Debt service: Principal Interest Fees Miscellaneous Total expenditures Revenues over (under) ex- penditures Other financing sources (uses): Bond and note proceeds Operating transfers in: Capital Project Funds Enterprise Fund Other financing sources (uses), net Revenues over (under) ex- penditures and other financing sources (uses) Fund balance, January 1 Residual equity transfers in (out) CITY OF STILLWATER, MINNESOTA DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) 81,350,000 Municipal 8625,000 81,000,000 8675,000 G.O. Building G.O. G.O. G.O. Bonds of Bonds Bonds of Bonds of Bonds of 1990 -A of 1966 1988 1986 -A 1984 $ 102,684 8 21,721 S 77,709 $ 81,353 S 86,488 253 271 619 868 661 S 102.937 8 21,992 8 78.328 $ 82.221 S 87.149 S - S - s - S - s - 35,909 7,596 27,175 28,450 30,245 1,723 364 1,304 1.364 1,451 8 37,632 S 7,960 S 28.479 S 29.814 S 31.696 S - S - S - 8 - S - s - s - s - s S 1,300 8 1,338 $ 1,995 $ 16 8 5,462 S 141,868 S 31,290 S 108,802 S 112,051 S 124,307 S - 8 25,000 S 65,000 S 60,000 $ 50,000 85,675 3,700 39,625 49,020 36,550 397 640 437 400 709 $ 86,072 S 29,340 S 105.062 $ 109,420 S 87,259 S 55,797 S 1,950 $ 3,740 $ 2,631 $ 37,048 S S - S S - s S - s - s - s - S S 55,797 S 1,950 S 3,740 $ 2,631 S 37,048 55,771 27,072 93,429 58,638 170,023 Fund balance, December 31 $ 111,568 S 29.022 S 97,169 S 61.269 S 207.071 76 $ $ $ Tax 8700,000 8650,000 Increment TIF TIF $3,400,000 Bonds of of Bonds of TIF 1986 -A & 1989 -B 1991 -8 1991 -C 1987 -A -s - 3 -s - s -s 520 $ 395 $ 520 $ 395 $ $ 50,000 $ - $ - $ 55,000 $ 58,598 44,344 200,785 72,996 425 322 473 871 $ 109.023 $ 44,666 $ 201.258 $ 128.867 $ $ (108.503) $ (44.271) $ (200.941) $ (121.899) $ 111,797 164.632 360,303 131,070 $ 111.797 $ 164.632 $ 360.303 $ 131.070 $ $ 3,294 $ 120,361 $ 159,362 $ 9,171 S 90,900 4,384 $ 94.194 $ 124.745 $ 3840,000 3635,000 Improvement Bonds Bonds of of 1977 1987 -C - $ - $ - $ 4,863 - $ - $ 34 $ 4,935 - $ - $ - $ - $ - 1,700 82 - $ - $ - $ - $ 1.782 - -s 18,675 232,241 77 -s - 317 $ 6,968 8 317 $ 6.968 $ 178,037 $ 241.412 $ 155 $ 28,530 133 7,609 155 $ 36.272 18,017 S 22,787 18.206 $ 65.776 - $ 65,000 38,980 497 - $ 104.477 18.206 $ (38.701) -s - 18,206 $ (38,701) 395,539 603,266 413.745 S 564.565 (continued) Revenues: Property taxes: Current Delinquent Total property taxes Intergovernmental: State: MSA Homestead credit Equalization Total intergovernmental Special assessments: Current Delinquent Prepayments Hookup charge Total special assessments Interest Refunds and reimbursements Total revenues Expenditures: Debt service: Principal Interest Fees Miscellaneous Total expenditures Revenues over (under) expen- ditures Other financing sources (uses): Bond and note proceeds Operating transfers in: Capital Project Funds Enterprise Fund Other financing sources (uses), net Revenues over (under) expen- ditures and other financing sources (uses) Fund balance, January 1 Residual equity transfer in (out) Fund balance, December 31 DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (CONTINUED) Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) CITY OF STILLWATER, MINNESOTA 81,095,000 8320,000 $1,050,000 $2,600,000 Improvement Improvement G.O. 8885,000 Improvement Bonds of Bonds of Bonds of Bonds of Bonds of 1989 -A 1986 -A 1979 1980 1991 -A $ - $ - s - $ - 1,432 $ - $ - s - $ 1,432 s s - 5 - s - $ - $ -8 -$ -s -8 $ 150,563 $ 1,098 $ 68,041 $ 28,916 8 315,134 2,107 - 78,538 179,577 $ 231.208 $ 1,098 $ 68.041 $ 28,916 8 494,711 $ 10,507 8 5,823 s 5,551 $ 3,109 8 31,096 $ 241.715 8 6,921 $ 73,592 8 33,457 8 525,807 $ 110,000 $ 35,000 $ 55,000 s 335,000 $ 57,888 1 1, 985 27,486 10,887 142,689 431 429 400 627 369 $ 168.319 8 47,414 s 82.886 $ 346,514 $ 143,058 8 73.396 8 (40,493) 8 (9,294) 8 (313,057) $ 382,749 $ $ $ - 8 - $ $ - s s 8 - 8 $ 73,396 $ (40,493) $ (9,294) $ (313,057) $ 382,749 125,932 175,419 184,104 389,628 642,723 112.764 (76,571) s 199.328 8 247,690 8 174,810 $ $ 1.025.472 78 S S 8400,000 8745,000 84.850,000 8600,000 Improvement Improvement Improvement Improvement 8567,000 Bonds Bonds Bonds of Bonds of G.O. Note Total of 1982 of 1983 1984 -A 1984 -B of 1991 1992 1991 S 2,303 $ - $ - S 39,689 8 216 1,416 212 479 S 2,519 $ 1.416 8 212 $ 40.168 8 806 39 845 $ - $ - 8 - $ - 8 13,880 665 - $ - $ 14.545 $ $ 8,511 $ 15,339 8 206,759 $ 7,602 $ 2,878 - 659 277 8,073 604,274 - - 48.408 - 8 11,666 $ 23.412 $ 811.692 S 56.101 8 8 1,940 $ 5,641 8 136,287 $ 14,293 $ S 16,970 8 30.469 8 948.191 $ 125.016 $ - $ 416,810 8 529,143 6.533 62.624 - $ 423.343 S 545.767 - 8 - 8 24,234 145,761 159,306 6.992 8,103 - $ 152,753 S 191,653 22,690 $ 853,338 $ 453,355 5,777 125,578 71,923 950,271 2,128,493 48.408 50.428 94.613 8 1.857.794 $ 2,757.854 616 S 273,978 8 294,486 218.406 95.229 $ 2.707.868 8 4,008.166 $ 80,000 $ 285,000 S 160,000 $ 65,000 8 85,980 $ 1,580,980 $ 1,348,476 6,560 20,115 401,278 18,882 30,029 1,358,072 997,703 506 510 1,357 682 - 10,482 10,105 B6 86 568.701 S 87.066 $ 305.625 $ 562.635 $ 84.650 $ 116.009 $ 2,949.620 $ 2,924.985 $ (70.096) 8 (275.156) $ 385.556 $ 40.366 $ (20,780) $ (241.752) $ 1.083.181 S - 8 - $ - S - 8 - 8 - S 609,562 767,802 724,073 22.651 S - $ - $ - $ - $ - $ 767.802 $ 1,356,286 $ (70,096) $ (275,156) $ 385,556 $ 40,366 $ (20,780) $ 526,050 $ 2,439,467 75,776 305,669 3,142,287 394,254 31,044 7,216,774 4,864,608 (5.680) (30.513) 118.603) (18.603 (87.301) 8 - $ - $ 3,509.240 $ 434.620 $ 10.264 $ 7.724.221 $ 7.216.774 79 Capital Acquisition 1988 -A - outlay bond issue of 1990A. CAPITAL PROJECTS FUNDS Tax Increment #1 - to account for revenues and expenditures in tax increment financing district Tax Increment #2 - to account for revenues and expenditures in tax increment financing district Tax Increment #3 - to account for revenues and expenditures in tax increment financing district Tax Increment #4 - to account for revenues and expenditures in tax increment financing district Tax Increment #5 - to account for revenues and expenditures in tax increment financing district to account for capital projects financed with general obligation capital - to account for capital projects financed with general obligation capital Capital Acquisition 1990 -A outlay bond issue of 1990A. 1984A Construction - to account for construction of public improvements financed with the 1984A construction bond issue. 1990 & 1991 Construction - to account for construction of public improvements in 1990 & 1991. Permanent Improvement - to account for capital projects in the planning and analysis process or capital projects not large enough to be financed with bond issues. MSA Construction - to account for capital projects financed with Municipal State Aid. ASSETS LIABILITIES AND FUND BALANCE CITY OF STILLWATER, MINNESOTA CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) Tax Tax Tax Increment Tax Increment Capital Increment District #1 Increment District Acquisition District Scattered District #2 of 1990 -A #3 Sites 44 Cash and investments $ 6,250 $ 258,911 $ 5,057 $ 103,791 $ 5,333 Accrued interest receivable 654 5,952 422 2,108 2 Accounts receivable - Loan receivable 123,989 - Taxes receivable: Delinquent 958 2,019 38,189 420 Due from county 350 89,440 17,175 Special assessments receivable: Delinquent - - Deferred - Due from other governments Due from other funds 4 Advance to other funds - Total assets $ 8,212 $ 264,863 $ 7,498 $ 362.412 $ 22,930 Liabilities: Interest payable $ $ - $ - $ - $ - Due to other funds - 4,895 Accounts payable - 18,996 - Contracts payable - - 85,636 - Due to other governments 81,209 4,004 Advance from other funds - - Deposits payable - 633 Deferred revenue 958 2,019 162,178 420 Total liabilities $ 958 8 - $ 2,019 $ 348,019 $ 9,952 Fund balance (deficit): Reserved for capital projects $ 7,254 $ 264,863 $ 5,479 $ 14,393 $ 12,978 Unreserved - - - Total liabilities and fund balance (deficit) $ 8,212 $ 264,863 $ 7,498 $ 362,412 $ 22,930 80 Tax Increment MSA 1990 & 1991 District Permanent Construc- Construc- Total x5 Improvement tion tion 1992 1991 S 1,207 $ - $ 50,376 S 51,023 $ 481,948 $ 3,531,250 90 444 9,283 18,955 34,396 2,244 5,995 8,239 24,287 - 123,989 268,845 5,309 5,086 561,411 18,257 $ 6,606 S 568,741 S 50.820 S 84,558 $ 1,376.640 $ 4,212,798 $ - $ 1,254 S - S - S 1,254 S 4,895 4,524 18,935 48,426 86,357 150,234 43,761 146,269 275,666 230,315 - 34 85,247 79,849 395,725 395,725 413,365 633 566,497 732.072 165.901 S - S 1.026,172 $ $ 194,729 S 1,581.849 S 1,044,188 S 6,606 S - S 50,820 S - S 362,393 S 3,278,680 (457,431) (110,171) 1567,602) 1110.070) S 6,606 S 568,741 S 50,820 S 84,558 S 1.376,640 S 4,212.798 41,586 21,477 112,274 55,721 5,086 143,323 561,411 201 18,257 68,403 4,895 10,000 54,895 Revenues: Property taxes: Current Delinquent Total general property taxes Direct charges to developers Intergovernmental: State: State aid Homestead credit Total intergovernmental: Special assessments: Current Prepayments Delinquent Total special assessment Interest Refunds and reimbursements Total revenue Expenditures: Construction/acquisition costs Revenues over (under) expen- ditures Other financing sources (uses): Bond proceeds Operating transfers in: Special revenue fund Capital Projects Fund Operating transfers out: Debt Service Fund General Fund Special Revenue Fund Capital Projects Fund Enterprise Fund Total other sources (uses) Revenues and other sources over (under) expenditures and other uses Fund balance (deficit), January 1 Residual equity transfer Fund balance (deficit), December 31 i CITY OF STILLWATER, MINNESOTA I CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Year Ended December 31, 1992 I (With comparative totals for the year ended December 31, 1991) Tax Tax Tax Increment I Increment Capital Capital Increment District #1 District Acquisition Acquisition District Scattered #r2 of 1988 -A of 1990 -A #3 Sites $ 2,873 $ - 8 - 8 135,581 $ 658,951 I $ 2,873 8 - 8 - $ 135,581 $ 658,951 I $ -8 -8 -$ -$ $ $ - $ - $ - $ I $ - $ - 8 - $ - 8 8 - 8 - $ 8 - 8 I 8 - S - S - S - S i 8 3,119 S - S 28,412 $ 2,013 S 10,889 10,146 S 5.992 S - S 28.412 S 137,594 $ 679.986 $ $ - $ - $ 582 $ 175.087 I $ 5,992 $ $ 28.412 $ 137.012 $ 504,899 $ - $ - 8 - S - $ - 1 (115,000) - (191,069) (419,732) I (16,896) (275,334) (21,605) I - (22,605) (10,000) (175,000) (103.786) - - 8 (115.000) $ (16.896), $ (453,112) $ (201,069) $ (594,732) I 8 (109,008) 8 (16,896) $ (424,700) 8 (64,057) $ (89,833) I 116,262 16,896 689,563 69,536 104,226 , 8 7,254 8 - 8 264,863 $ 5,479 $ 14.393 I 1 82 1 Tax Tax Increment Increment MSA 1984 -A 1990 & 1991 District District Permanent Construc- Construc- Construc- Total *4 *5 Improvement tion tion tion 1992 1991 $ 68,981 $ 48,175 $ - $ - 8 - $ - $ 914,561 $ 900,670 136, 353) $ 68,981 $ 48,175 $ - 8 - $ - $ - 8 914,561 $ 864,317 $ - $ - $ 2,244 $ - $ - $ - $ 2,244 $ 2,017 $ - $ - $ - $ - $ - $ - $ - S 1,486,833 $ - $ - $ - $ - $ - $ - $ - 5 1,486,833 $ - $ - 8 27,527 $ - $ - $ - $ 27,527 8 43,305 168,483 - 168,483 52,456 54 - 54 21,192 $ - $ - $ 196,064 $ - $ - $ - $ 196,064 $ 116,953 $ 11 $ 431 $ 9 $ 2,117 $ - $ 44,311 5 91,312 $ 167,642 2,367 - - 67.020 79.533 26,925 $ 71,359 $ 48.606 $ 198,317 $ 2,117 $ - $ 111,331 $ 1,283,714 5 2,664,687 $ 2,367 $ - $ 625.917 $ - $ 16.983 S 2,775,496 $ 3,596,432 $ 6,795,567 $ 68,992 $ 48,606 $ (427,600) $ 2,117 $ (16,963) $ (2,664.165) $ (2,312,718) $ (4,130,880) $ $ - $ - S - S - S - $ - $ 6,552,200 (42,000) 22,605 - 185,000 83 135,500 135,500 207,605 39,248 (767,801) (292,230) (51,387) (207,605) (103.786) (724,073) (129,035) (35,425) (39, 248) (27,341) $ - $ (42.000) $ 22,605 $ - $ - $ 320,500 $ 11.079.704) $ 5,636,326 $ 68,992 $ 6,606 $ (404,995) $ 2,117 $ (16,983) $ (2,343,665) $ (3,392,422) $ 1,505,446 (56,014) (52,436) 48,703 (1,620) 2,233,494 3,168,610 1,575,863 18,603 - 18.603 87,301 S 12,978 $ 6.606 8 (457,431) 8 50.820 $ - $ (110,171) S (205.209) S 3,168,610 CITY OF STILLWATER, MINNESOTA CAPITAL PROJECTS FUNDS CONSTRUCTION AND ACQUISITION COSTS December 31, 1992 Contractors Tax Increment District #1 - Sca'ttered sites: Cub /Jr. High $ $ McGuires Old Bayport Depot North End Development Yacht Club L.I. 257 - Downtown Plan Mulberry Point North Main Street - Paradeau Downtown Study Lind Parking Lot INC Star R.R. /CUB Land Con Spec /Curve Crest Miscellaneous Lowell Park Levee Wall Total Tax Increment District #1 $ $ Tax Increment District #2 - Nelle $ $ 84 Tax Increment District #3 - Arkell: Miscellaneous $ - $ Phase I Phase II & III Total Tax Increment District #3 $ $ Tax Increment District #4 - Woodland Lakes Woodland Lakes $ - $ Miscellaneous Armory Site Total Tax Increment District #4 $ $ Permanent Improvement: Gardens /Bruggeman $ $ Washington Co. Courthouse City Garage - Runk property, Project No. 264 - Poplar Street Nursing Home Project Sherburne & Williams Project No. 256 - Cottage Lift Station Con /Spec 1 1 1 Enaineers 1 2,031 1 1 1 1 3.469 5.500 1 1 1 2,047 1 2.047 1 1 1 1 1 1 Legal Fiscal and Other Capital Land Expended Easements Costs Outlay Acauisition 1992 Prior Total $ - $ - $ - $ - $ 2,031 $ - $ 2,031 7,117 7,117 - 420 420 27,833 27,833 100,205 128,038 - 148 148 7,500 7,500 532,657 540,157 2,500 2,500 1,820 16,611 - 18,431 269,162 287,593 91,302 91,302 7,030 7,030 122,592 129,622 - 553,902 553,902 40 40 22,306 22,346 10,221 10,221 3,381 75,500 10,000 88,881 67,150 156,031 78 78 78 19,794 23,263 - 23,263 $ 5,241 $ 154,346 $ $ 10.000 $ 175,087 $1,779,682 $1,954,769 S - $ - $ - $ - $ - $ 103,127 $ 103,127 $ - $ 402 $ $ $ 402 $ 6,047 $ 6,449 - - 528,634 528,634 180 180 537,132 537,312 $ 180 $ 402 $ $ $ 582 $1.071,813 $1,072,395 $ 320 $ - $ $ $ 2,367 $ 272,426 $ 274,793 6,302 6,302 - 301,727 301.727 $ 320 $ - $ $ $ 2,367 $ 580,455 $ 582.822 $ - $ $ - $ $ $ 329 $ 329 1,769 1,769 84,067 84,067 6,366 6,366 400 400 16,318 16,318 - 142,693 142,693 - 1,479 1,479 85 1 CITY OF STILLWATER, MINNESOTA CAPITAL PROJECTS FUNDS (CONTINUED) CONSTRUCTION AND ACQUISITION COSTS December 31, 1992 Contractors Engineers Permanent Improvement: (continued) Washington Co. Parking Ramp $ $ - Benson Annexation - Pavement Management Study 395 Future sewer service - Finneman Annexation St. Croix River Dike Oak Glen 5th Addition Rose Floral River Heights Plaza - Project No. 276 - Highlands Phase II 307,411 38,866 Project No. 275 - Northland Avenue Levee Wall Project No. 282 - Green Twig Way 89,966 24,863 Ogren - Granquist property Project No. 209, Neal Avenue Project No. 220, 1985 Street Improvement Project No. 224, Penthouse Acres Project No. 226, Industrial Watershed Project No. 228, North Center Street Project No. 232, Brick Pond Project No. 234, City garage parking lot Project No. 238, Dock Cafe Project No. 241, Interlachen 2 Project No. 259, Lowell Riverview lot Project No. 262, Krogstad Annexation 1 Lily Lake Water Project Culligan Water Ernst/Washington Avenue DNR boat ramp Ernst /Forest Ridge Addition Project No. 248 Traffic Signal Main /Nelson Project No. 285 North and South Hill sewer 1,463 Project No. 249, Everett and Orleans Drainage - Project No. 250 Tower Street Drainage - Surplus Outlet Prime site - Washington Co /HRA parking, ramp Project No. 271 - Curve Crest Orleans Terrace - Washington Co. HRA 4th & Hickory Drainage 9,600 481 Miscellaneous 86 � 1 Legal Fiscal and Other Capital Land Expended Easements Costs Outlay Acauisition 1992 Prior Total $ - $ - $ - $ $ - $ 1,346 $ 1,346 2,211 2,211 395 35,761 36,156 38,574 38,574 61 61 1,635 1,635 1,742 1,742 269 269 1,850 1,850 380 3,695 350,352 11,584 361,936 6,650 6,650 5,788 5,788 1,060 1,375 117,264 240 117,504 941 941 1,212 1,212 2,278 2,278 18,623 18,623 4,915 4,915 3,334 3,334 2,722 2,722 19,198 19,198 20,392 20,392 1,486 1,486 - 15,775 15,775 9,010 9,010 1,783 1,783 5,499 5,499 411 411 12 12 700 700 260 260 27,009 27,009 1,463 3,807 5,270 3,703 3,703 40,084 40,084 - 101 101 766 766 442 442 32,108 32,108 3,174 3,174 10,081 10,081 5,988 5,988 2,429 8,417 87 CITY OF STILLWATER, MINNESOTA CAPITAL PROJECTS FUNDS (CONTINUED) CONSTRUCTION AND ACQUISITION COSTS December 31, 1992 Contractors Engineers Permanent Improvement: (continued) Project No. 261, McKusick & ',Neal Avenue $ $ 21,273 Project No. 284, Myrtle Street Drainage 7,462 Project No. 283, Gloves Addition 69,268 20,222 Project No. 289, Highlands Phase III 8,065 Lakeview Hospital Expansion 2,244 Project No. 290, Orleans & Curve Crest 270 Project No. 272, Hudson Street 3,038 Project No. 292, Greeley Signal 1,964 Trinity Church Parking Lot 735 Total Permanent Improvement Account $ 479,283 $ 128,303 1984 -A Improvement: Project No. 184 - Oak Glen $ $ 1989 -A Construction: Project No. 251 - Greeley & Forest Hills $ $ Project No. 253 - South 3rd $t Orleans Project No. 255 - Sunset Ridge Total 1989A Construction $ $ 1990 & 1991 Construction: Project No. 259 Lowell Riverview Pkg. Lot $ 115,108 $ 2,538 Project No. 273 Highlands Phase I 5,240 43 Project No. 271 Curve Crest Extension 317 Project No. 257 Downtown Project 2,261,671 184,702 Project No. 254 - Mulberry Street 758 Total 90 -91 Construction $ 2.382.777 $ 187,600 1991 -B Acquisition 1990 -A Acquisition 88 Legal Fiscal and Other Capital Land Expended Easements Costs Outlay Acauisition 1992 Prior Total $ 1,440 $ 6 $ $ - $ 22,719 $ 10,157 $ 32,876 62 7,524 7,524 1,552 1,333 92,375 92,375 1,020 420 9,505 9,505 2,244 2,244 270 270 - 3,038 1,088 4,126 1,964 1,964 735 735 $ 11.440 $ 6,891 $ - $ - $ 625,917 $ 594,551 $ 1.220,468 $ 16,503 $ 480 $ - $ $ 16,983 $4,701,155 $4,718.138 $ - $ - $ - $ - $ - $ 974,135 $ 974,135 194,112 194,112 - 170,461 170,461 $ - $ - $ - $ - $ - $1,338,708 $1,338.708 $ - $ - $ $ - $ 117,646 $ 60,501 $ 178,147 5,283 311,150 316,433 317 193,278 193,595 19,996 184,933 - 2,651,302 4,545,145 7,196,447 190 948 355,143 356,091 $ 19,996 $ 185.123 $ $ - $2,775.496 $5,465,217 $8,240,713 $ - $ - $ $ - $ - $ 643,700 $ 643.700 $ - $ - $ $ - $ - $ 166,604 $ 166.604 89 ENTERPRISE FUNDS Sanitary Sewer Fund - to account for the provision of sanitary sewer service to the residents and commercial and industrial establishments of the City. Waterworks Fund - to account for the provision of water service to the residents and commercial and industrial establishments of the City. Solid Waste Fund - to account for the provision of solid waste to the residents and commercial and industrial establishments of the City. Parking System Fund - to account for the operation of parking facilities located within the downtown of the City. Lily Lake Park Fund - to account for the operation of the Lily Lake complex, which is comprised of an arena, ballfields and a beach. CITY OF STILLWATER, MINNESOTA ENTERPRISE FUNDS COMBINING BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) Sanitary Solid Waste Sewer Revenue Collection ASSETS Fund Fund Current assets: Cash and investments $ 501,137 $ 9,438 Accrued interest receivable 3,952 135 Accounts receivable 189,467 Accounts receivable certified'. to County 240,837 Notes Receivable Due from county 28 Due from other funds Inventory Prepaid expenses 77,201 Taxes receivable 443 Deferred revenue 4.860 Total current assets $ 1.017,925 $ 9,573 Fixed assets: $ 5,281,141 $ 44,620 Less accumulated depreciation 1.204.274 24,789 Net fixed assets $ 4.076,867 $ 19.831 Other assets: Escrow deposit $ $ Notes receivable certified to county-special deferred Notes receivable, long -term Due from other governments 309.488 Total assets $ 5.404.280 $ 29.404 LIABILITIES AND FUND EQUITY Current liabilities: Bonds payable, current $ $ Accounts payable 13,891 9,564 Salaries payable 228 Due to other governments 14,414 88 Due to other funds 17,815 - Accrued interest payable - Compensated absences 745 - Total current liabilities $ 47.093 $ 9,652 Noncurrent liabilities: Bonds payable $ $ Compensated absences payable - Total noncurrent liabilities $ $ - Total liabilities $ 47,093 $ 9,652 Fund equity: Contributed capital, net $ 3,602,832 $ Retained earnings: Reserved - Unreserved 1,754.355 19.752 Total fund equity $ 5,357,187 $ 19.752 Total liabilities and fund equity $ 5,404.280 $ 29.404 90 $ 144,825 $ 148 3,954 3,954 3,834 2,200 2,200 1,106 309.488 241.889 $ 222,351 $ 470,868 $ 4.818,242 $ 10,945.145 $ 10,521.335 $ Parking System Fund 728 1,650 147.351 $ 133,014 $ 693,584 $ 133,125 $ 847,425 $ 5,728,861 $ 58.125 509,571 1,649.593 75.000 $ 337,854 $ 4,079.268 $ 1,584 6,006 7,590 $ $ 7.590 $ Lily Lake Park Fund 132,027 $ 987 $ $ 39,236 $ $ $ 7,195 81 496 2,192 9,964 $ $ $ 9,964 $ Waterworks Fund 491,741 $ 2,401 103,552 4,752 18,194 59,878 13,066 $ 45,000 $ 34,514 6,668 984 1,450 88,616 $ 68.053 68.053 $ 156,669 $ 91 1992 Totals 1,279,168 $ 7,623 293,019 240,837 4,752 756 18,194 59,878 91,917 443 4,860 2.001.447 $ 12,035,172 $ 3,446,352 8,588.820 $ 45,000 $ 66,748 309 21,666 17,815 984 10,393 162.915 $ 68,053 68,053 $ 230.968 $ 1,509 $ 252,030 $ 2,961,260 $ 6,817,631 $ 1991 978,210 8,786 278,404 233,018 4,055 16,371 17,196 81,774 93,053 764 5.810 1,717.441 11,707,740 3,191.550 8.516.190 39,236 $ 40,875 95,000 47,475 7,337 22,672 11.146 185,599 45,000 65,333 110.333 295.932 $ 6,808,067 119,250 119,250 119,250 213,252 208.874 1,581,063 3,777,296 3,298,086 $ 214,761 $ 460.904 $ 4,661,573 $ 10,714,177 $ 10,225,403 $ 222,351 $ 470,868 $ 4,818,242 $ 10,945,145 $ 10,521,335 Operating revenues Charges for services Other Operating expenses: Personnel services Repairs and supplies Contractual services Utilities Truck expense Professional services Parking lot leases Administration charges Depreciation: On purchased assets On contributed assets Servicing customer installations Office supplies and postage Engineering services Miscellaneous ENTERPRISE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Operating income (loss) Nonoperating revenues (expenses): Interest income Sale of scrap or other mate' Water and sewer availability charges Interest expense Paying agent fees Loss on disposal of fixed assets State grant Miscellaneous Net income (loss) before operating transfers Other increase (decrease): Operating transfer in (out): Capital Projects Fund Debt Service Fund General Fund Special Revenue Fund Net income (loss) Credit arising from transfer of depreciation to contributions from property owners Net increase (decrease) in retained earnings Retained earnings, January 1 Retained earnings, December 31 CITY OF STILLWATER, MINNESOTA 92 Sanitary Sewer Fund $ 1,242,972 $ $ 1,242.972 $ $ 86,369 $ 124,871 871,192 29,627 33,519 17,664 87,674 1,592 845 5.343 $ 1.258.696 $ $ (15.724) $ $ 46,703 $ 16,565 (2,550) (185) 173 $ 60.706 $ $ 44.982 $ $ 101,734 $ $ 146,716 $ 87.674 $ 234,390 $ 1.519.965 $ 1,754,355 $ Solid Waste Collection Fund 844,477 6,446 850,923 2,914 957,034 14,873 1,592 388 976.801 (125,878) 646 646 (125.232) 47,500 61.050 (16,682) (16,682) 36,434 19.752 Parking System Fund 51,869 $ 159,161 29.466 51,869 $ 188,627 19,530 $ 50 2,842 13,497 7,513 2,262 $ 45,694 $ $ 6,175 $ $ 709 $ $ 25,321 Lily Lake Park Fund 93,618 36,583 18,019 31,771 13,923 90 799 $ 18,632 $ 6,974 $ (5187) $ 18,347 $ 25,321 187,931 $ 213.252 $ $ 2,051 $ 29,746 Waterworks Fund $ 631,618 $ 30,202 $ 661,820 $ $ 268,950 69,796 20,091 42,241 10,249 16,196 10,338 47,795 18,144 72,242 24,223 367 10,820 (763) 152 4.369 2,163 212,446 $ 584,918 (23,819) $ 76.902 4,709 $ 17,587 $ 5,416 (2,559) (3,022) 24,861 42,283 $ 119,185 $ $ 26,610 $ 119,185 $ 18,144 72,242 $ 44,754 $ 191,427 $ 164,120 1,508.886 208,874 $ 1,700.313 $ 93 Totals 1992 1991 2,930,097 $ 2,693,250 66,114 70,416 2.996.211 $ 2,763,666 $ 468,467 234,214 1,869,178 103,639 10,249 16,196 13,497 41,032 90,670 178,060 24,223 14,371 234 14,525 $ 3.078,555 $ (82,344) $ 103,785 $ 452,874 112,338 1,838,869 103,485 9,007 4,800 13,315 39,454 86,304 171,195 32,616 15,362 3,244 13,167 $ 2,896,030 $ (132,364) 70,354 $ 83,257 5,416 6,163 16,565 26,665 (5,109) (10,309) (185) (185) (3,022) (3,207) 13,923 22,195 25.124 21.548 123,066 $ 146.127 40.722 $ 13,763 $ 27,341 (22,651) 95,593 44,463 61,050 62,000 301,150 $ 124,916 178.060 171,195 479,210 $ 296,111 3.417,336 3,121,225 3,896,546 $ 3,417,336 CITY OF STILLWATER, MINNESOTA ENTERPRISE FUNDS COMBINING STATEMENT OF CASH FLOWS Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) $ (15,724) $ (125,878) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 105,338 14,873 Change in assets and liabilities: (Increase) decrease in accounts and notes receivable 9,514 (135) Increase in inventory Increase (decrease) in accounts payable and accrued expenses 23,635 980 Increase (decrease) in compensated absences (1,396) - Other prepaids, deferrals and accruals, net (66.730) - Net cash provided by (used, in) operating activities $ 54.637 $ (110.160) CASH FLOWS FROM NONCAPITjAL FINANCING ACTIVITIES Cash transfer to other funds $ $ - Cash transfer from other funds 108,550 Increase in outstanding checks in excess of bank balance - Cash receipts from miscellaneous income 173 Net cash provided by (used in) noncapital financing activities $ 173 $ 108,550 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Cash transfer from other funds $ 101,734 $ Capital Grants received Acquisition and construction of capital assets (637) Proceeds from taxes, assessments, connections 16,565 Principal paid on general obligation bonds (50,000) Interest & fees paid on general obligation bonds (2,735) Net (increase) decrease in escrow deposit Capital contributed by properly owners Net cash used for capital and related financing activities $ 64,927 $ CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale and maturities of investments $ $ Purchase of investments - Interest received on investments 46.703 646 Net cash provided by (used in) investing activities $ 46.703 $ 646 Net Increase (decrease) in cash and cash equivalents $ 166,440 $ (964) Cash and cash equivalents: Beginning 334.697 10.402 Ending $ 501,137 $ 9,438 NON -CASH TRANSACTIONS AFFECTING FINANCIAL POSITION Loss on disposal of fixed asset $ $ Acquisition of fixed asset through contributed capital $ 72,680 $ Watermain extensions acquired where payment has not been remitted $ $ 94 Sanitary Solid Waste Sewer Collection Fund Fund Parking System Lily Lake Waterworks Totals Fund Park Fund Fund 1992 1991 $ 6,175 $ (23,819) $ 76,902 $ (82,344) $ (132,364) 28,482 120,037 268,730 257,499 2,693 1,218 (21,453) (8,163) (14,260) - 21,896 21,896 (25,224) 1,584 (7,843) 10,699 29,055 (4,125) 495 127 2,741 .1,967 (1,938) 1.043 495 (65.192) (20,126) $ 11,990 $ (1,835) $ 211.317 $ 165.949 $ 59.462 $ S $ S $ (22,651) 18,347 29,746 156,643 106,463 - (17,414) 90 30.277 30.540 27.711 $ 18,437 $ 29,746 $ 30.277 $ 187.183 $ 94,109 $ $ 2,051 $ $ 103,785 $ 27,341 13,923 13,923 22,195 (16,152) (182,650) (199,439) (79,000) 16,565 26,665 (45,000) (95,000) (90,000) (3,544) (6,279) (11,360) 1,639 1,639 (3,130) 42.680 42.680 33.850 $ $ (178) $ (186.875) $ (122.126) $ (73.439) $ $ $ 755,000 $ 755,000 $ 613,143 (854,984) (854,984) (607,969) 709 4,709 17,185 69.952 88,658 $ 709 $ 4,709 $ (82.799) $ (30.032) $ 93.832 $ 31,136 $ 32,442 $ (28,080) $ 200,974 $ 173,964 113,689 99,585 64,868 623,241 449,277 $ 144,825 $ 132,027 $ 36,788 $ 824.215 $ 623.241 S S $ $ $ 897 $ $ $ 72,264 $ 144,944 $ 791.813 10.000 95 ASSETS CITY OF STILLWATER, MINNESOTA ENTERPRISE - SANITARY SEWER REVENUE FUND BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) 1992 1991 Current assets: Cash and investments $ 501,137 $ 334,697 Accrued interest receivable 3,952 3,799 Accounts receivable 189,467 192,633 Accounts receivable certified to county 240,837 233,018 Due from county 28 14,348 Prepaid expenses 77,201 76,799 Taxes receivable 443 764 Deferred revenue 4.860 5,810 Total current assets $ 1,017.925 $ 861.868 Fixed Assets $ 5,281,141 $ 5,207,824 Less accumulated depreciatiory 1.204.274 1,098.936 Net fixed assets $ 4.076.867 $ 4,108,888 Other assets: Due from other government! $ 309,488 $ 241,889 Total assets $ 5,404.280 $ 5,212.645 LIABILITIES AND FIiND EQUITY Current liabilities: Accounts payable $ 13,891 $ 5,141 Salaries payable 228 Due to other governments 14,414 4,900 Due to other funds 17,815 12,672 Bonds payable, current 50,000 Compensated absences 745 2.141 Total current liabilities $ 47,093 $ 74,854 Fund equity: Contributed capital, net $ 3,602,832 $ 3,617,826 Retained earnings: Unreserved 1,754,355 1,519.965 Total fund equity $ 5,357,187 $ 5,137,791 Total liabilities and fund equity $ 5,404,280 $ 5.212.645 96 Operating revenues: Charges for services Operating expenses: Personnel services Repairs Supplies Contractual services Utilities Administrative charges Depreciation: On purchased assets On contributed assets Office supplies and postage Engineering services Miscellaneous Operating income (loss) Operating transfer in: Capital Projects Fund Operating transfer out: Debt Service Fund Net income Credit arising from transfer of depreciation to contributions from other funds Net increase in retained earnings Retained earnings, January 1 Retained earnings, December 31 CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - SANITARY SEWER STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Nonoperating revenues (expenses): Interest income Sewer availability charges Water availability charges Sewer connection charges Interest expense Paying agent fees Miscellaneous Income before operating transfers 97 1992 1991 $ 1,242.972 $ 1,197,575 $ 86,369 $ 84,375 119,227 11,284 5,644 6,133 871,192 871,697 29,627 27,637 33,519 32,230 17,664 17,664 87,674 76,455 1,592 1,480 845 259 5.343 1.201 $ 1,258.696 $ 1,130.415 $ (15,724) $ 67.160 $ 46,703 $ 44,570 (1,002) 6,523 (433) 1,242 18,000 18,900 (2,550) (5,100) (185) (185) 173 $ 60.706 $ 65,950 $ 44.982 $ 133,110 $ 101,734 $ 3,581 (17.151) $ 146,716 $ 119,540 87,674 76,455 $ 234,390 $ 195,995 1.519.965 1,323.970 $ 1,754,355 $ 1,519.965 CITY OF STILLWATER, MINNESOTA STATEMENT OF CASH FLOWS ENTERPRISE FUND - SANITARY SEWER Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) Adjustments to reconcile operating income to net cash provided by (used in) operating activities: Depreciation Change in assets and liabilities: (Increase) decrease in accounts and notes receivable Increase (decrease) in accounts payable and accrued expenses Increase (decrease) in compensated absences Other prepaids, deferrals and accruals, net Net cash provided by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Cash transfer to other fundS Cash receipts from miscellaneous income Net cash provided by (used in) noncapital financing activities CASH FLOWS FROM CAPITAL & RELATED FINANCING ACTIVITIES Acquisition of capital assets Cash transfer from other funds Proceeds from taxes, assessments, connections Principal paid on general obligation bonds Interest & fees paid on general obligation bonds Net cash provided by (used for) capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest received on investments Net increase in cash and cash equivalents Cash and cash equivalents: Beginning Ending NON -CASH ITEMS AFFECTING FINANCIAL POSITION Contributed capital in the form of fixed assets 98 1992 1991 $ (15,724) $ 67,160 105,338 94,119 9,514 2,877 23,635 (9,836) (1,396) 455 (66,730) (17,517) $ 54.637 S 137,258 $ $ (17,151) 173 S 173 $ (17,151) $ (637) $ 101,734 3,581 16,565 26,665 (50,000) (50,000) (2,735) (5.285) $ 64.927 $ (25.039) $ 46,703 S 44,570 $ 166,440 $ 139,638 334.697 195,059 $ 501,137 $ 334,697 $ 72,680 $ 560,957 ASSETS Current assets: Cash and investments Accrued interest receivable Total current assets Fixed assets Less accumulated depreciation Net fixed assets Total assets LIABILITIES AND FUND EQUITY Current liabilities: Accounts payable Due to other government Total current liabilities Fund equity: Retained earnings Unreserved Total liabilities and fund equity CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - SOLID WASTE COLLECTION BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) 99 1992 1991 $ 9,438 $ 10,402 135 $ 9,573 $ 10,402 $ 44,620 $ 44,620 24,789 9,916 $ 19,831 $ 34,704 $ 29,404 $ 45,106 $ 9,564 $ 8,672 88 $ 9.652 $ 8,672 $ 19,752 $ 36.434 $ 29,404 $ 45.106 Net income (loss) CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - SOLID WASTE COLLECTION STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Years Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) Operating revenues: Charges for services $ 844,477 $ 829,742 Miscellaneous sales 90 379 Sale of bags 6.356 - $ 850,923 $ 830.121 Operating expenses: Supplies $ 2,914 $ 824 Contractual services 957,034 926,653 Office supplies and postage 1,592 1,480 Miscellaneous 388 557 Depreciation 14,873 9.916 $ 976.801 $ 939,430 Operating loss $ (125,878) $ (109,309) Nonoperating revenues: Interest 646 State grant 22.195 Loss before operating transfers $ (125,232) $ (87,114) Operating transfer in: Capital Project Fund $ $ 22,195 General Fund 47,500 38,650 Special Revenue Fund 61.050 62,000 Retained earnings (deficit), January 1 Retained earnings, December 31 100 1992 1991 $ (16,682) $ 35,731 36,434 703 $ 19.752 $ 36.434 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF STILLWATER, MINNESOTA STATEMENT OF CASH FLOWS ENTERPRISE FUND - SOLID WASTE COLLECTION Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) 1992 1991 CASH FLOWS FROM OPERATING ACTIVITIES Operating loss $ (125,878) $ (109,309) Adjustments to reconcile operating loss to net cash used in operating activities: Depreciation 14,873 9,916 Change in assets and liabilities: (Increase) in receivable (135) Increase in accounts payable and accrued expenses 980 1,321 Net cash used in operating activities $ (110.160) $ (98,072) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Cash transfer from other funds $ 108.550 $ 100.650 CASH FLOWS FROM CAPITAL & RELATED FINANCING ACTIVITIES Cash transfer from other funds $ $ 22,195 Capital grants received 22,195 Acquisition and construction of capital assets (44.620) Net cash used for capital and related financing activities $ $ (230) CASH FLOWS FROM INVESTING ACTIVITIES Interest received on investments $ 646 $ Net increase in cash and cash equivalents (964) 2,348 Cash and cash equivalents: Beginning 10,402 8.054 Ending $ 9.438 $ 10.402 101 ASSETS LIABILITIES AND FUND EQUITY CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - PARKING SYSTEM BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) 1992 1991 Current assets: Cash and investments $ 144,825 $ 113,689 Accrued interest receivable 148 1,546 Due from county 728 2,023 Prepaid expenses 1.650 2.693 Total current assets i $ 147,351 $ 119,951 Fixed assets $ 133,125 $ 133,125 Less accumulated depreciation 58.125 58,125 Net fixed assets $ 75,000 $ 75,000 Total assets $ 222.351 $ 194.951 Current liabilities: Accounts payable $ 1,584 $ - Compensated absences payable 6,006 5.511 Total current liabilities, $ 7.590 $ 5.511 Fund equity: Contributed Capital, net $ 1,509 $ 1,509 Retained earnings: Unreserved 213.252 187.931 Total fund equity $ 214.761 $ 189,440 Total liabilities and fund equity $ 222,351 $ 194.951 102 CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - PARKING SYSTEM STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) 103 1992 1991 Operating revenues: Parking tickets $ 9,146 $ 8,665 Parking fines 22,492 18,376 Parking permits 10,106 7,544 Parking lot rental 10.125 1,560 $ 51,869 $ 36,145 Operating expenses: Personnel services $ 19,530 $ 21,255 Supplies 50 378 Contract services 2,842 1,824 Parking lot leases, Burlington Northern 13,497 13,315 Administrative charges 7,513 7,224 Depreciation: On purchased assets 2,752 Miscellaneous 2.262 677 $ 45,694 $ 47.425 Operating income (loss) $ 6,175 $ (11.280) Nonoperating revenues: Interest $ 709 $ 7,181 Refunds and reimbursements 90 Income (loss) before operating transfers $ 6.974 $ (4.099) Operating transfer in (out): Debt Service Fund $ $ (5,500) General Fund 18.347 Net income (loss) $ 25,321 $ (9,599) Retained earnings, January 1 187,931 197,530 Retained earnings, December 31 $ 213.252 $ 187.931 CITY OF STILLWATER, MINNESOTA STATEMENT OF CASH FLOWS ENTERPRISE FUND - PARKING SYSTEM Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) 1992 1991 1 1 1 1 CASH FLOWS FROM OPERATING ACTIVITIES I Operating income (loss) $ 6,175 $ (11,280) Adjustments to reconcile operating loss to net cash provided by (used in) operating activities: I Depreciation 2,752 Change in assets and liabilities: (Increase) decrease in accounts and I notes receivable 2,693 (1,264) Increase (decrease) in accounts payable and accrued expenses 1,584 (103) Increase (decrease) in comPensated absences 495 (1,769) I Other prepaids, deferrals and accruals, net 1.043 (510) Net cash provided by (used in) operating activities $ 11,990 $ (12,174) e CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Cash transfer (to) from other funds $ 18,347 $ (5,500) Cash receipts from miscellaneous income 90 - Net cash provided by (used) noncapital financing activities $ 18.437 $ (5,500) I CASH FLOWS FROM INVESTING ACTIVITIES Interest received on investments $ 709 $ 7.181 Net increase (decrease) in cash and cash equivalents $ 31,136 $ (10,493) Cash and cash equivalents: Beginning 1 13, 689 124,182 Ending 1 $ 144,825 $ 113.689 104 1 1 1 1 1 1 1 1 1 ASSETS Current assets: Cash and investments Accrued interest receivable Accounts receivable Total current assets Fixed assets Less accumulated depreciation Net fixed assets Total assets $ 470,868 $ 451.975 LIABILITIES AND FUND EQUITY Current liabilities: Accounts payable $ 7,195 $ 14,173 Salaries payable 81 Due to other governments 496 1,443 Compensated absences 2,192 2,065 Total current liabilities Fund equity: Contributed capital, net Retained earnings: Unreserved Total fund equity Total liabilities and fund equity CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - LILY LAKE PARK BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) 105 1992 1991 $ 132,027 $ 99,585 987 1,442 763 $ 133,014 $ 101,790 $ 847,425 $ 838,721 509.571 488,536 $ 337.854 $ 350,185 $ 9,964 $ 17,681 $ 252,030 $ 270,174 208,874 164,120 $ 460,904 $ 434,294 $ 470.868 $ 451.975 Operating revenues: Arena rental Admissions Concessions Skating lessons Field rental Other Operating expenses: Personnel services Equipment repair Supplies Contractual services Utilities Depreciation: On purchased assets On contributed assets Office supplies and postage Engineering services Miscellaneous Operating loss Nonoperating revenues: State grant Interest Miscellaneous Loss before operating transfers Other increases: Operating transfers in: General Fund Capital Projects Fund Net income (loss) Credit arising from transfer of depreciation to contributions from other funds Net increase (decrease) in retained earnings Retained earnings, January 1 Retained earnings, December 31 CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - LILY LAKE PARK STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Year Ended December 31, 1992 (With comparative totals for December 31, 1991) 106 1992 $ 143,520 11,531 28,328 1,189 2,921 1,138 $ 188.627 $ 93,618 6,178 30,405 18,019 31,771 10,338 18,144 367 (763) 4.369 1991 $ 105,200 8,410 29,677 910 2,760 1,697 $ 148,654 $ 82,352 13,920 27,998 16,032 38,488 9,428 26,938 14 763 6,442 $ 212,446 $ 222.375 $ (23.819) $ (73.721) $ 13,923 $ 4,709 6,695 763 $ (5,187) $ (66.263) $ 29,746 $ 2.051 18.144 $ 44,754 164,120 $ 208.874 5,813 1,565 $ 26,610 $ (58,885) 26.938 $ (31,947) 196,067 $ 164,120 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF STILLWATER, MINNESOTA STATEMENT OF CASH FLOWS ENTERPRISE FUND - LILY LAKE PARK Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) 1992 1991 CASH FLOWS FROM OPERATING ACTIVITIES Operating Toss $ (23,819) $ (72,824) Adjustments to reconcile operating loss to net cash used in operating activities: Depreciation 28,482 36,366 Change in assets and liabilities: (Increase) decrease in accounts and notes receivable 1,218 (627) Increase (decrease) in accounts payable and accrued expenses (7,843) 3,718 Increase (decrease) in compensated absences 127 (1751) Net cash used in operating activities $ (1,835) $ (35,118) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Cash transfer from other funds $ 29,746 $ 5,813 Cash receipts from miscellaneous income 763 Net cash provided by noncapital financing activities $ 29,746 $ 6.576 CASH FLOWS FROM CAPITAL & RELATED FINANCING ACTIVITIES Capital grant received $ 13,923 $ Cash transfer from other funds 2,051 1,565 Acquisition and construction of capital assets (16,152) (1,565) Net cash used in by capital and related financing activities $ (178) $ CASH FLOWS FROM INVESTING ACTIVITIES Interest received on investments $ 4,709 $ 6,695 Net increase (decrease) in cash and cash equivalents $ 32,442 $ (21,847) Cash and cash equivalents: Beginning 99.585 121.432 Ending $ 132.027 $ 99.585 NON -CASH TRANSACTION AFFECTING FINANCIAL POSITION Loss on disposal of fixed asset $ $ 897 107 Less accumulated depreciation CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - WATERWORKS FUND BALANCE SHEET December 31, 1992 (With comparative totals for December 31, 1991) ASSETS 1992 UTILITY PLANT IN SERVICE Land $ 23,287 $ 23,287 Equipment 247,438 221,629 Distribution system 5.458.136 5.238.534 $ 5,728,861 $ 5,483,450 1.649.593 1.536.037 Net utility plant in service $ 4.079.268 $ 3.947.413 OTHER ASSETS Escrow deposit $ 39,236 $ 40,875 Notes receivable, Tong -term 2,200 1,106 Notes receivable certified td County: Special deferred 3.954 3.834 Total other assets $ 45.390 $ 45.815 108 $ 4.818.242 $ 4.616.658 1 1 1 1991 CURRENT ASSETS I Cash $ 36,788 $ 64,868 Investments, at cost 454,953 354,969 Due from General Fund 379 I Due from Sewer Fund 17,815 Accrued interest receivable 2,401 1,999 Accounts receivable: Billed 41,574 31,671 I Unbilled 61,978 53,337 Notes receivable 2,717 2,205 Notes receivable certified to County: I Current 2,035 1,850 Inventory, at cost 59,878 81,774 Prepaid expenses 13.066 13.561 Total current assets $ 693.584 $ 623.430 1 1 1 1 1 1 1 1 1 1 LIABILITIES AND FUND EQUITY 1992 1991 CURRENT LIABILITIES Bonds payable, current maturities $ 45,000 $ 45,000 Accounts payable 34,514 19,489 Due to other governmental units 6,668 994 Due to other fund 10,000 Accrued interest payable 984 1,969 Accrued vacations 1,450 1,429 Total current liabilities $ 88,616 $ 78,881 OTHER LIABILITIES Bonds payable, net of current maturities $ - $ 45,000 Compensated absences payable 68,053 65,333 Total other liabilities $ 68,053 $ 110,333 Total liabilities $ 156,669 $ 189,214 FUND EQUITY Contributions from property owners, net $ 2,961,260 $ 2,918,558 Retained earnings: Reserved for system improvements 119,250 119,250 Unreserved 1,581,063 1,389,636 Total fund equity $ 4,661,573 $ 4,427,444 Total liabilities & fund equity $ 4,818,242 $ 4,616,658 109 OPERATING REVENUE Metered water billings Repair charges Installation charges On and off charges Sprinkler head fees Testing fees CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - WATERWORKS FUND STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) OPERATING EXPENSES Operations: Salaries and wages Repairs and supplies Chemicals Electricity Truck expenses Fuel Engineering services Testing expense Depreciation: On assets purchased On assets contributed Servicing customer installations: Labor, jobbing and equipment Repairs, parts and supplies Hydrants General and administrative: Salaries and wages Employee benefits Insurance and bonds Utilities and telephone Office supplies and postage Audit Other 110 1992 1991 $ 631,618 $ 512,508 7,408 24,819 5,080 8,345 1,798 1,035 4,614 4,464 11,302 $ 661,820 $ 551.171 $ 142,169 $ 141,194 57,237 46,695 12,559 5,106 38,525 33,587 6,603 5,301 3,646 3,706 152 2,222 11,196 47,795 46,544 72,242 67,802 13,130 15,706 11,093 16,142 768 82,521 79,857 44,260 43,841 20,091 22,663 3,716 3,773 10,820 12,388 5,000 4,800 2,163 5,187 $ 584,918 $ 557,282 Operating income (loss) $ 76.902 $ (6,111) (continued) Nonoperating revenue (expense) Interest income Sale of scrap or other materials Interest expense Loss on disposal of fixed assets Meter rental fee Penalty charge Miscellaneous income Net income Other increase: Credit arising from transfer of depreciation to contri- butions from property owners Net increase in retained earnings Retained earnings, beginning Retained earnings, ending CITY OF STILLWATER, MINNESOTA ENTERPRISE FUND - WATERWORKS FUND STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS (CONTINUED) Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) 111 1992 S 17,587 5,416 (2,559) (3,022) 16,600 7,665 596 S 42,283 S 119,185 72.242 $ 191,427 1,508,886 $ 1,700,313 $ 1991 S 24,811 6,163 (5,209) (2,310) 13,400 7,385 S 44,240 $ 38,129 67,802 S 105,931 1,402,955 1.508.886 CITY OF STILLWATER, MINNESOTA STATEMENT OF CASH FLOWS ENTERPRISE FUND - WATERWORKS Year Ended December 31, 1992 (With comparative totals for the year ended December 31, 1991) CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) $ 76,902 $ (6,111) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 120,037 114,346 Change in assets and liabilities: Decrease in accounts and notes receivable (21,453) (15,246) (Increase) decrease in inventory 21,896 (25,224) Other prepaids, deferrals and accruals, net 495 (2,099) Increase in accounts payable and accrued expenses 10,699 775 Increase in compensated absences 2.741 1.127 Net cash provided by operating activities $ 211.317 $ 67,568 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Increase (decrease) in outstanding checks in excess of bank balance $ $ (17,414) Cash receipts from miscellaneous income 30,277 26,948 Net cash provided by noncapital financing activities $ 30.277 $ 9.534 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets $ (182,650) $ (32,815) Principal paid on general obligation bonds (45,000) (40,000) Interest & fees paid on general obligation bonds (3,544) (6,075) Net (increase) decrease in escrow deposit 1,639 (3,130) Capital contributed by property owners 42,680 33.850 Net cash used in capital and related financing activities $ (186,875) $ (48.170) CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale and maturities of investments $ 755,000 $ 613,143 Purchase of investments (854,984) (607,969) Interest received on investments 17,185 30.212 Net cash provided by (used in) investing activities $ (82.799) $ 35,386 Net increase (decrease) in cash and cash equivalents $ (28,080) $ 64,318 Cash and cash equivalents: Beginning 64,868 550 Ending $ 36.788 $ 64.868 SCHEDULE OF NON -CASH CAPITAL ACTIVITIES Watermain extensions contributed by property owners and subdividers $ 72.264 $ 230.856 Watermain extensions acquired where payment has not been remitted $ $ 10.000 112 1992 1991 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF STILLWATER, MINNESOTA AGENCY FUNDS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES Year Ended December 31, 1992 January 1, December 31, 1992 Additions Deductions 1992 Deferred Compensation Assets Investments -at market $ 494.476 $ 113,816 $ (9,147) $ 599,145 Liabilities Deferred compensation benefits payable $ 494,476 $ 113.816 $ (9,147), $ 599,145 By Plan ICMA $ 174,137 $ 41,681 $ (4,710) $ 211,108 PEBSCO $ 320.339 $ 72,135 $ (4.437) $ 388,037 $ 494,476 $ 113,816 $ (9,147) $ 599,145 113 Amount Available and Amount to be Provided: Amount available in Debt Service Funds Amount available in General Fund Amount to be provided for retirement of general Tong -term debt General Long -Term Debt Payable: General obligation bonds payable Special assessment debt with government commitment Compensated absences payable Total general Tong -term debt CITY OF STILLWATER, MINNESOTA SCHEDULE OF GENERAL LONG -TERM DEBT December 31, 1992 (With comparative totals for December 31, 1991) 114 1992 1991 $ 7,724,221 $ 7,216,774 431,616 421,022 10,178.508 12,266,935 Total available and to be provided $ 18,334,345 $ 19,904,731 $ 8,890,000 $ 9,195,000 9,012,729 10,288,709 431.616 421.022 $ 18,334.345 $ 19,904,731 General government: Elections Administration and Finance Plant operation Library Parks Total general government Public safety: Police Fire Civil defense Inspections Total public safety Public works: General Street Total public works Total general fixed assets CITY OF STILLWATER, MINNESOTA SCHEDULE OF GENERAL FIXED ASSETS December 31, 1992 $ $ $ 37,303 $ 6.600 441,923 $ 6,600 $ 441,923 $ 159,603 $ $ $ 1,287 $ 143,037 $ Buildings and Land Structures $ 1,597,349 $ $ 1,597,349 $ Furniture and Eauioment 1 18, 549 3,751 136,913 $ 208,994 32,975 20,822 $ 290 $ 1,050,449 $ 264,750 $ $ 484,669 $ 191.419 $ 296,184 $ 115 Machinery and Automotive Eauioment Total $ 37,303 7,799 126,348 820 453,094 8,619 $ 616,745 126,349 $ 264,549 596,967 948,998 - 32,975 27,674 48,496 $ 144,324 $ 399,704 $ 750.990 $ 1,295,018 40,000 $ 30,043 $ 4,791 $ 1,672,183 56,261 124,971 884,768 1,066,000 96,261 $ 155,014 $ 889,559 $ 2,738.183 - $ 1,315,539 85.475 $ 1,057,747 $ 2,088,908 $ 1.924.426 $ 1.275,255 $ 1,734,643 $ 7,023,232 General Government Elections Administration and Finance Plant Operation Total General Government Public Safety Police Fire Civil Defense Inspections Total Public Safety Public Works General Street Total Public Works Library Parks Total General Fixed Assets CITY OF STILLWATER, MINNESOTA SCHEDULE OF CHANGES IN GENERAL FUND FIXED ASSETS BY FUNCTION December 31, 1992 January 1, 1992 Additions $ 11,580 $ 25,723 $ 77,368 $ 513,654 $ 103,091 $ 126,348 375.726 259,016 $ 5,533 $ 943,453 5,927 32,975 48.496 $ 1,283.940 $ 11.460 $ (382) $ 1,295.018 $ 2,052,119 $ 963.985 $ 3,016,104 $ $ 1,315,917 $ $ 1,034.330 $ 116 60,318 $ (440,254) 103.629 (1.614) 163,947 $ (441.868) 3.392 $ Deletions - S (382) December 31, 1992 $ 37,303 126,348 453.094 $ 616,745 264,549 948,998 32,975 48,496 $ 1,672,183 1,066.000 $ 2,738.183 (3.770) $ 1,315.539 57.994 $ (34,577) $ 1.057.747 $ 7,163.945 $ 339.884 $ (480.597) $ 7,023,232 Sources of funds: Bond proceeds Tax increments Direct charges to developer Refunds and reimburse- ments Interest Total sources of funds Uses of funds: Land acquisition Site improvements or preparation costs Installation of public utilities and improvements Bond payments: Principal Interest Fees Loan program Administrative costs District balance (deficiency) Transfer from other district Funds remaining (deficient) SCHEDULE OF SOURCES AND USES OF PUBLIC FUNDS DEVELOPMENT DISTRICT #1, TAX INCREMENT #1, DOWNTOWN AND INDUSTRIAL PARK SCATTERED SITES, A TAX INCREMENT FINANCING DISTRICT Original Budget $ 1,450,000 $ 16,547,500 $ 4,729,050 $ 5,560,000 20,310,000 1,754,171 $ 7.010.000 $ 1,050,000 2,432,000 9,350,000 1,450,000 1,419,555 250,000 1,308,000 $ 17,259,555 $(10,249,555) 7.668.365 CITY OF STILLWATER, MINNESOTA December 31, 1992 Amended Budget Accounted for in Prior Years 13,751 65,375 53.547 $ 36,857,500 $ 6,615,894 $ $ 7,750,000 $ 1,085,351 $ 9,205,264 482,903 16,285,700 4,534,791 16,547,500 13,625,728 250,000 1.387.500 $ (2,581,190) $(18,925,571) $ 117 116,385 1,418 168,692 $ 65,051,692 $ 6,389,540 $ $(28,194,192) $ 226,354 $ 9,268,621 226,354 $ Current Year - $ 11,818,450 658,951 17,896,878 10,146 12,121 681,218 $ 29,560,388 10,000 $ 6,654,649 94,087 8,628,274 175,000 50,000 303,727 1,220 71,000 Amount Remaining (13,751) (75,521) (65,668) 11,575,909 16,497,500 13,205,616 (2,638) 250,000 1,147,808 705,034 $ 57.957.118 (23,816) $(28,396,730) 227.000 9,041,621 203,184 $(19,355,109) Sources of funds: Bond proceeds Tax increments Direct charges to developers Interest Total sources of funds Uses of funds: Installation of public utilities and improve- ments Land acquisition Bond payments: Principal Interest Administrative costs Total uses of funds District balance (deficiency) CITY OF STILLWATER, MINNESOTA SCHEDULE OF SOURCES AND USES OF PUBLIC FUNDS DEVELOPMENT DISTRICT #1, TAX INCREMENT DISTRICT #2, NELLE PROJECT A TAX INCREMENT FINANCING DISTRICT Original Budaet December 31, 1992 Accounted for in Prior Years $ 3,500,000 $ 3,200,000 $ 6,322,080 117,197 $ '1 9,822.080 $ 3.515,868 $ $ 2,815,000 $ 13,028 $ 500,000 3,500,000 2,822,080 185.000 3,200,000 86,460 107,521 $ 9.822,080 $ 3,407,009 $ $ 108,859 $ Transfer to other district (115,000) Funds remaining (deficient) S $ 108,859 $ (109.008) $ (149) 118 116,515 82,156 Current Year 3,119 Amount Remainina $ 300,000 2,873 6,202,010 (116,515) (85.275) 5.992 $ 6.300,220 - $ 2,801,972 500,000 300,000 2,735,620 77,479 - $ 6.415,071 5,992 $ (114,851) 115,000 Total uses of funds Transfer to other district CITY OF STILLWATER, MINNESOTA SCHEDULE OF SOURCES AND USES OF PUBLIC FUNDS DEVELOPMENT DISTRICT #1, TAX INCREMENT DISTRICT #3, ARKELL PROJECT A TAX INCREMENT FINANCING DISTRICT December 31, 1992 Accounted Original for in Current Amount Budaet Prior Years Year Remainina Sources of funds: Interest $ - $ 39,777 $ 8,981 $ (48,758) Bond proceeds 1,200,000 1,200,000 - Tax increments 2,166,776 570,608 135,581 1,460,587 Refunds & reimburse- ments 287 (287) Total sources of funds $ 3,366,776 $ 1,810,672 $ 144,562 $ 1,411,542 Uses of funds: Land acquisition $ 574,000 $ 488,000 $ $ 86,000 Site improvement or preparation costs 6,599 582 (7,181) Installation of public utilities and improve- ments 535,000 244,282 290,718 Bond payments: Principal 1,200,000 100,000 55,000 1,045,000 Interest 966,776 351,172 72,996 542,608 Fees 871 (871) Administrative costs 91,000 53.744 - 37,256 $ 3,366,776 $ 1,243.797 $ 129.449 $ 1.993.530 District balance (deficiency) $ $ 566,875 $ 15,113 $ (581,988) (70,000) 70.000 Funds remaining (deficient) $ $ 566,875 $ (54,887) $ (511,988) 119 Sources of funds: Bond proceeds Tax increments Special assessments Interest Refunds & reimburse- ments Total sources of funds Uses of funds: Land acquisition Site improvements or preparation costs Bond payments: Principal Interest Administrative costs District balance (deficiency) Total uses of funds Transfer to other district Funds remaining CITY OF STILLWATER, MINNESOTA SCHEDULE OF SOURCES AND USES OF PUBLIC FUNDS DEVELOPMENT DISTRICT #1, TAX INCREMENT DISTRICT #4 WOODLAND LAKES PROJECT A TAX INCREMENT FINANCING DISTRICT $ Original Budget 1,818,181 4,800,000 3,827,250 181,819 December 31, 1992 Accounted for in Prior Years $ 4,800,000 $ - $ '!3,495,615 232,592 - 115,167 10,174 $18.295,615 $ 357.933 $ $ $ 291,062 $ 120 119,510 2.200 $10,627.250 $ 412,772 $ $ 7,668,365 $ (54,839) $ (7,668,365) $ (54.839) $ Current Year Amount Remaining $ 4,800,000 69,981 13,194,042 (115,167) 11 (10,185) 2,367 (2,367) 71,359 $17,866,323 - $ (291,062) 2,367 1,696,304 4,800,000 3,827,250 179,619 2.367 $10,212.111 68,992 $ 7,654,212 - (7,668.365) 68,992 $ 14.153 SCHEDULE OF SOURCES AND USES OF PUBLIC FUNDS DEVELOPMENT DISTRICT #1, TAX INCREMENT DISTRICT #5 BRICK POND PROJECT A TAX INCREMENT FINANCING DISTRICT Original Budget Sources of funds: Bond proceeds $ 616,000 $ Tax increments 2,628,976 Interest Total sources of funds $ 3.244,976 $ Uses of funds: Land acquisition Site improvements or preparation costs Public utilities Bond payments: Principal Interest Administrative costs $ 60,000 $ 300,000 200,000 616,000 412,720 56.000 Total uses of funds $ 1.644,720 $ District balance (deficiency) $ 1,600,256 $ Transfer to other district (1.600,256) Funds remaining CITY OF STILLWATER, MINNESOTA December 31, 1992 Accounted for in Prior Years 121 Current Year Amount Remaining $ $ 616,000 48,175 2,580,801 431 (431) - $ 48,606 $ 3,196,370 $ $ 60,000 $ $ 300,000 200,000 616,000 412,720 56,000 - $ 1,644.720 48,606 $ 1,551,650 (42.000) (1.558.256) - $ 6.606 $ (6,606) 1 1 1 1 1 1 1 1 STATISTICAL 1 SECTION 1 1 1 1 1 1 1 1 1 Year CITY OF STILLWATER, MINNESOTA GENERAL GOVERNMENT EXPENDITURES BY FUNCTION (1) LAST TEN FISCAL YEARS General Public Government Safety 1983 $ 332+777 $ 865,449 $ 764,720 1984 459,146 1,029, 973 603,153 1985 614,302 1,187,188 649,256 1986 534,867 1,417,729 755,237 1987 554,903 1,543,891 654,429 1988 615,932 1,583,655 803,603 1989 657,540 2,014,604 927,859 1990 680,774 1,946,092 775,420 1991 702,672 1,896,504 925,032 1992 869,714 2,028,810 1,005,789 I I (1) Includes general, special revenue and debt service funds. Public Works Culture and Recreation $ 463,877 518,915 453,953 626,987 1,479, 753 758,389 731,595 839,913 1,019,556 827,063 Other $ 200,332 202,190 242,608 29,025 44,990 52,896 50,078 78,866 617,491 109,816 Debt Service $ 1,150,825 1,258,248 1,064,847 6,070,508 4,027,604 5,145,748 2,203,485 1,991,426 2,356,284 2,949,534 Total $ 3,777,980 4,071,625 4,212,154 9,434,353 8,305,570 8,960,223 6,585,161 6,312,491 7,517,539 7,790,726 123 Year 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 CITY OF STILLWATER, MINNESOTA GENERAL GOVERNMENT REVENUES BY SOURCE (1) LAST TEN FISCAL YEARS Licenses Taxes and Permits $ 940,138 $ 1,297,478 1,460,783 1,621,045 1,920;444 2,040, 252 2,365,977 2,690,128 2,697,917 2,594 006 111,956 $ 105,592 103,643 104,611 162,795 149,652 138,634 128,786 308,614 272,787 124 Fines 51,064 $ 94,068 111,119 123,404 126,733 115,187 94,496 129,387 97,447 99,474 Charges For Intergov- Services ernmental 214,764 $ 164,249 143,764 192,991 374,110 257,290 249,466 274,231 404,716 411,465 1,301,298 1,508,017 1,554,210 1,681,381 1,741,911 1,770,178 2,015,693 1,907,645 2,005,684 1,920,957 (1) Includes general, special revenue and debt service funds. (2) Special assessment collections previously recorded in the special assessment fund type have been excluded. Special Assessments(2) $ 22,723 $ 5,326 1,182 1,940,631 1,010,300 541,739 2,047,048 2,757,854 1,857,794 Interest Miscellaneous Total 11,641 $ 81,215 41,460 90,182 63,270 28,384 134,816 40,665 190,077 115,203 229,641 88,999 335,396 219,219 500,328 120,669 435,268 430,053 377,739 252,386 $ 2,734,799 3,306,372 3,466,355 3,898,913 6,571,904 5,661,499 5,960,620 7,798,222 9,137,553 7,786,608 125 CITY OF STILLWATER, MINNESOTA PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS Total Tax Levv $ 1,594,284 1,807,956 2,081 ,528 2,243,896 2,436;160 2,577,267 2,854,071 3,325,277 3,496,068 3,555;899 Current Tax Collection $ 1,544,160 1,763,594 2,021,936 2,169,452 2,360,698 2,478,178 2,719,719 3,239,028 3,442,999 3,531,705 Percent of Current Tax Collection 96.9 97.5 97.1 96.7 96.9 96.2 95.3 97.4 98.5 99.3 Delinquent Tax Collection 31,742 43,162 42,073 81,128 55,212 59,093 55,995 138,965 83,250 29,726 Total Tax Collection 1,575,902 1,806,756 2,064,009 2,250,580 2,415,910 2,537,271 2,775,714 3,377,993 3,526,249 3,561,431 Ratio of Total Tax Ratio of Collection Outstanding Delinquent of Total Delinquent Taxes to Levy Taxes Total Levv 98.8 $ 95,556 6.0 99.9 96,756 5.4 99.2 114,275 5.5 100.3 107,591 4.8 99.2 127,841 5.3 98.5 139,541 5.4 97.3 223,242 7.8 101.6 161,417 4.8 100.8 93,897 2.7 100.2 78,628 2.2 127 Year 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 CITY OF STILLWATER, MINNESOTA ASSESSED AND ESTIMATED ACTUAL VALUE OF PROPERTY (1) LAST TEN FISCAL YEARS Real Property Assessed Value or Net Tax Capacity (2) $ 63,628,768 65,768,592 70,857,825 74,050,146 78,6178,044 83,587,032 9,677,857 9,980,363 9,827,149 9,828,697 Market Value $ 252,003,734 278,043,580 297,727,200 310,351,000 326,998,200 354,492,800 438,113,000 456,100,300 470,611,800 495, 582, 500 Personal Property Assessed Value or Net Tax Capacity (2) Market Value 128 $ 1,673,698 1,892,634 1,960,256 2,075,711 2,117;292 2,248,698 289,469 292,315 292,928 326,265 $ 3,969,175 4,569,200 4,837,700 4,934,400 5,246,100 5,557,900 5,740,500 5,960,800 6,186, 600 7,008, 200 (1) Information obtained from Washington County, Minnesota Assessor's Office. (2) The State of Minnesota has changed the method of calculating tax levies. For the years 1983 -1988, the valuations are assessed value, for the years 1989 -1992, the valuation is net capacity. Each mill of tax represents one dollar per thousand', dollars of assessed value. Tax capacity rates are a percentage of the net tax capacity. Total Assessed Value or Net Tax Capacity 12) $ 65,302,466 67,661,226 72,818,081 76,125,857 80,795,336 85,805,730 9,967,326 10, 272, 678 10,120,077 10,154,962 Market Value $ 255,972,909 282,612,780 302,564,900 315,285,400 332,244,300 360, 050, 700 443,853,500 462,061,100 476, 798,400 502, 590, 700 Ratio of Total Assessed Value or Net Tax Capacity to Total Market Value 25.5 23.9 24.1 24.1 24.3 23.8 2.2 2.2 2.1 2.0 129 CITY OF STILLWATER, MINNESOTA PROPERTY TAX RATES (1),(2) DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS Citv County Debt Debt Operating Service Total Operating Service Total Millage Millage Millage Millage Millage Millage or Tax or Tax or Tax or Tax or Tax or Tax Capacity Capacity Capacity Capacity Capacity Capacity Year Rate Rate Rate Rate Rate Rate 1983 16.186 7.735 23.921 22.870 22.870 1984 19.356 6.867 26.223 26.164 26.164 1985 20.201 7.631 27.832 25.190 .199 25.389 1986 21.581 7.220 28.801 26.505 1.081 27.586 1987 22.276 6.574 28.850 25.302 1.197 26.499 1988 23.536 5.536 29.072 25.503 .132 25.635 1989 19.607 4.409 24.016 20.834 .097 20.931 1990 21.439 5.474 26.913 21.306 1.443 22.749 1991 22.071 5.593 27.664 22.841 2.069 24.910 1992 22.497 4.364 26.861 23.164 4.035 27.199 (1) Information obtained from Washington County, Minnesota Auditor's Office. (2) The State of Minnesota has changed the method of calculating tax levies. For the years 1983 -1988, the values are operating "millage" and debt service " millage." For the year 1989 -1992 the values have been replaced with "tax capacity rate." 130 Operating Millage Or Tax Capacity Rate 47.746 46.943 46.200 48.717 52.409 52.798 49.578 42.846 55.441 52.309 SCHOOL Debt Service Millage Or Tax Capacity Rate .912 1.800 1.831 1.674 1.522 .088 5.486 Total Millage Or Tax Capacity Rate 47.746 47.855 48.000 50.548 54.083 54.320 49.666 42.846 55.441 57.795 OTHER 916 /HRA Millage Or Tax Capacity Rate 5.823 5.794 6.211 6.880 6.163 7.058 5.554 5.195 6.044 5.556 Total Millage Or Tax Capacity Rate 100.360 106.036 107.432 113.815 115.595 116.085 100.167 97.703 114.059 1 17.41 1 Immuno Nuclear Co Northern States Power Super Value Store Orleans Homes MN Mining & Mfg Curve Crest Properties Beverly Enterprises UFE, Inc. Metropolitan Financial Good Neighbor Care Center Total CITY OF STILLWATER, MINNESOTA SCHEDULE OF PRINCIPAL TAXPAYERS (1) December 31, 1992 Tvoe of Business Medical Supply Utility Retail Grocery Cottages /Rental Warehouse Services Developer Nursing Home Plastic Molding Investment Nursing Home (1) Information obtained from Washington County, Minnesota Auditor's Office. 1992 Market Value $ 6,418,200 5,987,500 4,942,100 5,172,600 3,545,200 2,420,400 3,010,000 2,148, 900 2,008,100 2640.000 $ 38,293,000 Percentage 1992 of Total Tax Tax Capacity Capacity $ 299,955 2.95% 281,413 2.77% 228,880 2.25% 175,868 1.73% 164,905 1.63% 110,359 1.09% 102,340 1.01% 99,298 .98% 92,681 .91% 89,760 .88% $ 1,645,459 $ 16.2% 133 Year 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 CITY OF STILLWATER, MINNESOTA RATIO OF NET GENERAL OBLIGATION BONDED DEBT TO ASSESSED VALUE AND NET GENERAL OBLIGATION DEBT PER CAPITA Population (1) 12,660 12,770 12,970 13,116 13,256 13,485 13,282 13,882 13,970 13,970 Assessed Value or Net Tax Capacity (2) $ 65,302,466 67,661,226 72,818,081 76,125,857 80,795,336 85, 805, 730 9,967,326 10,272,678 10,120,077 10,154,962 Gross Bonded Debt (3) $ 2,580,000 2,980,000 2,635,000 3,710,000 3,270,000 3,475,000 3,015,000 3,880,000 3,485,000 3,190,000 Less Debt Service Fund (4) $ 198,110 306,165 475,112 535,811 464,992 480,501 570,101 452,793 404,933 506,099 (1) Estimates from Metropolitan Council. (2) Information obtained from Washington County, Minnesota Assessor's Office. (3) Amount does not include debt to be paid from special assessments or tax increments. (4) Amount available for repayment of general obligation bonds. (5) These amounts include the general obligation bonds that are being paid from sewer and water revenues. 134 Debt Payable from Enterprise Revenue (5) $ 785,000 745,000 665,000 580,000 495,000 410,000 320,000 230,000 140,000 45,000 Net Bonded Debt $ 1,596,890 1,928,835 1,494,888 2,594,189 2,310,008 2,584,499 2,124,899 3,197, 207 2,940,067 2,638,901 Ratio of Net Bonded Debt to Assessed Value or Net Bonded Net Tax Debt per Capacity Capita 2.4% $ 126.14 2.9% 151.04 2.1% 115.26 3.4% 197.79 2.9% 174.26 3.0% 191.66 21.3% 159.98 31.1% 230.31 29.1% 210.46 26.0% 188.90 Legal debt margin: Debt limitation - 2% of estimated market value Debt applicable to limitation: CITY OF STILLWATER, MINNESOTA COMPUTATION OF LEGAL DEBT MARGIN December 31, 1992 Estimated Market Value (1) $ 502,590,700 Total bonded debt $ 17,947,729 Less: Improvement bonds (9,012,729) Revenue bonds (45,000) TIF bonds (5.745.000) $ 10,051,814 Total debt applicable to limitation 3,145.000 Legal debt margin $ 6,906.814 (1) Information obtained from Washington County, Minnesota Assessor's Office. 136 Comprehensive Bodily injury Property damage Contractual liability: Personal injury liability Property damage Automobile and fire truck liability Uninsured motorist SCHEDULE OF INSURANCE IN FORCE AND OFFICIALS' BONDS December 31, 1992 Coveraoe liability ($5,000 deductible): general Automobile and fire truck physical damage (scheduled vehicles): Collision (auto $500 deductible, fire and street equipment $500 deductible) Comprehensive ($100 deductible) Property floater (scheduled property) Contractor's equipment Boiler and machinery peril (scheduled - $500 deductible) Business interruption insurance - Ice Arena (80% co- insurance) (24 hour deductible) Public and institutional property (all risk - S5,000 deductible): Building and contents - 90% co- insurance Ice Arena and contents - 90% co- insurance Library - paintings and photographs Voting machines Workers' compensation Crime insurance ($100 deductible): Inside /Outside Flood insurance Building (scheduled) Contents (scheduled) Public officials and Employees liability Firefighters liability Police liability CITY OF STILLWATER, MINNESOTA 137 Amount $ 600,000 600,000 600,000 600,000/600,000 600,000 600,000 A.C.V. A.C.V. 141,238 574,401 1,000,000 31,500 5,426,500 1,074,000 7,000 12,000 Statutory 3,000 14,400/11,900 14,100/12,800 1,000,000 500,000 500,000 (continued) 1 CITY OF STILLWATER, MINNESOTA 1 SCHEDULE OF INSURANCE IN FORCE AND OFFICIALS' BONDS (CONTINUED) December 31, 1992 Officials Bonds Amount City Coordinator: Nile L. Kriesel $ 25,000 City Clerk: Mary Lou Johnson 10,000 City Treasurer: Diane Debion ' 25,000 Secretary /Manager - Waterworks: 111 Dennis A. McKean 5,000 Employee Blanket Bond 2,500 Notary Bonds 6,000 1 1 1 1 1 1 1 1 1 1 138 1 Special Special Assessment Assessment Fiscal Year Billinsas (2) Collections (1),(2) 1983 $ N/A $ N/A 1984 N/A N/A 1985 N/A N/A 1986 1,056,247 1,823,696 1987 1,013,121 1,944,296 1988 963,382 1,010,300 1989 902,883 715,980 1990 879,785 2,176,489 1991 652,199 2,824,379 1992 1,279,567 2,053,858 (1) Includes prepayments, current and delinquent collections. (2) Information not available is labeled "N /A ". CITY OF STILLWATER, MINNESOTA SPECIAL ASSESSMENT BILLINGS & COLLECTIONS LAST TEN FISCAL YEARS 139 Fiscal Year 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 Gross Revenues (1) $ 1,112,672 $ 1,205,005 1,200,752 1,366,012 1,468,376 1,614,907 1,746,186 1,836,126 1,869,430 1,904,792 CITY OF STILLWATER, MINNESOTA GENERAL OBLIGATION REVENUE BOND COVERAGE LAST TEN FISCAL YEARS Operating Available Expenses For Debt 12) Service 907,654 $ 985,984 973,138 1,185,437 1,146,928 1,283,958 1,275,137 1,575,346 1,479,232 1,618,239 Principal 205,018 $ 48,000 $ 219,021 48,000 227,614 88,000 180,575 321,448 330,949 471,049 239,112 390,198 286,553 85,000 100,000 90,000 90,000 90,000 90,000 95,000 (1) Total revenues for sanitary sewer and waterworks proprietary fund types. 140 Debt Service Reauirements Interest and Fees Total 40,589 $ 88,589 38,534 86,534 46,646 134,646 41,723 126,723 27,988 127,988 23,741 113,741 19,212 109,212 15,659 105,659 10,494 100,494 5,294 100,294 Coverage 2.31 2.53 1.69 1.42 2.51 2.91 4.33 2.26 2.57 2.86 (2) Total operating expenses excluding depreciation for sanitary sewer and waterworks proprietary fund types. CITY OF STILLWATER, MINNESOTA COMPUTATION OF DIRECT AND OVERLAPPING BONDED DEBT General Obligation Bonds December 31, 1992 Gross General Obligation Net Bonded Percentage Amount Debt Applicable Applicable Outstanding to City to City Direct: City of Stillwater $ 3,345,000 (1) 100% $ 3,145,000 Overlapping: Independent School District #834 $ 35,000,000 (2) 26.03% 9,110,500 Washington County & Library 93,965,000 (2) 8.40% 7,893,060 Independent School District #916 11,060,000 (2) 3.13% 346,178 Metropolitan Council 424,975,000 (2) .003% 12,368 Metropolitan Transit District 5,850,000 (2) .85% 50.039 (1) Excludes general obligation bonds reported in the enterprise funds and general obligation improvement and tax increment financing bonds. (2) Information obtained from Washington County, Minnesota Auditor's office. 141 $ 20,557.145 Fiscal Year 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL OBLIGATION BONDED DEBT (1) TO TOTAL GENERAL GOVERNMENT EXPENDITURES Principal $ 195,000 $ 235,1000 265,000 240,000 335,000 335,000 370,000 395,000 305,000 200,;000 CITY OF STILLWATER, MINNESOTA Interest (2) 72,737 117,619 134,562 128,672 168,978 166,183 193,910 164,893 208,616 214,570 Total Debt Service $ 267,737 352,619 399,562 368,672 503,978 501,183 563,910 559,893 513,616 414,570 (3) Includes general, special revenue and debt service funds. 142 Ratio of Total Debt Service General to Government General Expenditures Governmental (3) $ 3,777,980 4,071,625 4,212,154 9,434,353 8,305,570 8,960,223 6,585,161 6,312,491 7,517,539 7,790,726 Expenditures 7.1% 8.7% 9.5% 3.9% 6.1 % 5.6% 8.6% 8.9% 6.8% 5.3% (1) General obligation bonds reported in the enterprise funds, tax increment and improvement debt with government commitment have been excluded. (2) Excludes bond issuance and other costs. 1 1 CITY OF STILLWATER, MINNESOTA PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS Last Ten Fiscal Years Commercial Residential Construction Fiscal Year Property Value (11.13) Construction Number of Bank Commercial Residential Total Value(3.1(4) Units (4) Value(3),(4) Deposits(2),(3) I 1983 $ 33,381 $ 240,077 $ 273,458 4,319 55 $ 5,198 $ 145,132 1984 38,534 253,598 292,132 8,227 41 3,813 160,674 1985 41,452 262,749 304,201 3,123 36 3,406 174,337 I 1986 52,769 279,164 331,933 2,542 54 6,849 188,634 1987 58,861 300,878 359,739 9,195 79 8,073 199,371 1988 75,613 326,693 402,306 7,571 59 6,891 311,915 1989 85,355 358,499 443,854 6,169 34 3,562 223,931 1990 90,723 371,338 462,061 2,760 45 4,513 267,117 I 1991 93,946 382,852 476,798 28,679 278 17,917 260,522 1992 93,625 408,965 502,590 2,620 214 19,028 238,134 I (1) Information obtained from Washington County, Minnesota Auditor's Office. 1 (2) Information obtained from Firstar, Norwest, Central Banks, and Metropolitan Federal Savings and Loan for 1990 -1992. No information is available from Metropolitan Federal for years 1983 -1989. I (3) In thousands. (4) Information obtained from building permits issued by the City of Stillwater. CITY OF STILLWATER, MINNESOTA DEMOGRAPHIC STATISTICS City of Stillwater Population (1) Washinaton County Per Capita Unemployment Income (2)(4) Percentage (3) 1983 12,660 13,038 4.6 1984 12,770 14,412 4.3 1985 12,970 15,542 3.7 1986 13,116 16,588 3.7 1987 13,256 17,530 3.9 1988 13,485 19,578 3.1 1989 1 3,282 19,886 3.5 1990 13,882 20,682 4.1 1991 13,970 N/A 4.9 1992 13,970 N/A 4.6 (1) Estimates from Metropolitan Council, except for 1990 which is per the U.S. Census. (2) Information from State Demographers Office (Bureau of Economic Analysis Report). (3) Information from Jobs Training Research Statistics Department. (4) Information not available it labeled N /A. 144 Date of Incorporation Form of Government Area of City Government facilities and services: Miles of streets Number of street lights Number of Employees: Regular Part- time /seasonal CITY OF STILLWATER, MINNESOTA MISCELLANEOUS STATISTICS December 31, 1992 Police Protection: Number of full -time personnel and officers 1 9 Number of part-time personnel 10 Number of patrol units 6 Number of law violations: Citations & arrests 967 Traffic violations 2,580 Parking violations 3,684 Fire Protection: Number of full -time personnel and officers 7 Number of part -time personnel and volunteers 30 Number of calls answered 335 Number of inspections conducted 488 145 1854 Mayor/ Council 3,829 acres 75.48 906 69 93 Culture and Recreation: Area of Parks 158.58 acres Basketball courts 5 Boat launches 1 Fishing pier 1 Horseshoe courts 1 Ice arena 1 Library 1 Skating rinks 7 Soccer fields 3 Softball fields 9 Swimming beach 1 Tennis courts 10 Elections: Registered voters last election 10,215 Number of votes cast last election 7,996 Percentage of registered voter participation 79% (continued) CITY OF STILLWATER, MINNESOTA MISCELLANEOUS STATISTICS (CONTINUED) December 31, 1992 Water Department: Number of connections $ 4,492 Average daily consumption 1,635,000 Daily capacity 6,100,000 Miles of water main 65.74 Number of fire hydrants 656 Water rate per thousand gallons $ 1.25 Sewerage System: Miles of sanitary sewers Miles of storm sewers Number of sewer connectiont 146 71.13 18.16 4,445 • • • • M E M O R A N D U M TO: Mayor and City Council FR: City Coordinator C I i ,S [ q DA: March 12, 19 RE: FACILITY PARTICIPATION FUNDING REQUEST - ST. CROIX ANIMAL, SHELTER INC. St. Croix Animal Shelter Inc. (SCAS) is considering the construction of a new animal shelter facility in Woodbury. SCAS has provided animal impounding service to the City of Stillwater (and other Washington County communities) for many years. SCAS is asking for funding support from the communities that will use the facilities. The funding support will consist of either: 1. A surcharge of $125 per animal; or 2. Direct payment (over one, two or three years at a present value amount) of a pro rata share of the costs based on average number of animals impounded for a community. The City of Stillwater's pro rata share of the direct payment would be $28,512 (55 animals per year = 4.8% of the facility cost of $594,000 = $28,512). However, SCAS has reduced the pro rata share to $21,000 to adjust for inequities that develop when averages are used. In regards to the surcharge, any community that uses the shelter will have to pay $125 over and above the normal impound fees. Based on our average past usage, the City's annual surcharge cost would be about $7,000 per year. The surcharge would continue for three years or until the City's "share" is paid in full. In analyzing the payment methods, I find very little monetary difference between the surcharge or direct payment method. Although the direct payment cost appears to be lower overall, the surcharge payment cost requires expenditure of funds on an "as used" basis and in theory the City would earn interest on the unused funds. I would recommend that you direct the Finance Director to review and advise you further on the cost sharing methods in order to select the most favorable method. In regards to the SCAS and our options or alternatives to the use of the proposed shelter, I'm not sure if we have any. There aren't any other shelters in the nearby area. Further, we are required by law to hold animals for five (5) days, the animals must be cared for in a humane way and the place of shelter must be open to the public at reasonable times. I also do not believe it is feasible for the City to build and operate a shelter. Therefore, I think we are almost forced into using the SCAS shelter and it is only a matter of which payment method we agree to. I can discuss this with you further on Tuesday. MEMORANDUM NO. 93 - 004 TO: FROM: DATE: SUBJECT: ej l Attachment Mr. Selden Caswell Caswell & Associates P. A. Oakdale City Attorney Ken Hartung Bayport City Administrator March 2, 1993 CITY OF WOODBURY, MINNESOTA Office of City Administrator Mary Kueffner, Lake Elmo City Administrator Barry Sittlow St. Paul Park City Administrator Barry P. Johnson, City Administrator Alex Wickstrom Afton City Administrator Kevin Frazell Cottage Grove City Administrator Gary Patterson Newport City Administrator Wile Kriesel Still ter City Coordinator Attached is a revised agreement from St. Croix Animal Shelter Inc. The hand written note indicates the changes that have been made. I would appreciate it if you would review the agreement and see if there are further changes which you or your councils believe will be necessary. The Woodbury City Council will be discussing this again at its March 16 workshop meeting and will probably take action on it at the March 24 meeting, unless there are significant additional issues. I am sure the draft agreement is not perfect in everyone's opinion and yet it seems reasonable that we attempt to have a uniform agreement with all of the cities that will use the shelter's services. As a result I hope we can coordinate our efforts and our positions so that the process of drafting this agreement does not go on forever. If there are changes which need to be made in the agreement, I would appreciate knowing before we take this to our City Council, so that changes can be made and they can review what would be close to a final draft. I would like to suggest that we informally set ourselves the goal of having this agreement finalized by the end of March. If possible, don't let this get buried too far under the pile of papers on your desks. '0 1 ST. CROIX ANIMAL SHELTER, INC. • COMMUNITY SUPPORT AGREEMENT • This agreement is entered between the St. Croix Animal Shelter, Inc. (SCAS), a Minnesota nonprofit corporation having its principal place of business at 13342 South 40th Street, Afton, MN 55001, and (Community) having its principal place of business at WHEREAS, SCAS is currently providing animal impounding services for the Community and intends to continue providing those services in the future. WHEREAS, SCAS' facility has become overcrowded, inefficient, and outdated. WHEREAS, SCAS is raising funds to build a new shelter to more efficiently, economically, and humanely provide animal control services. WHEREAS, approximately 27% of the space in the new shelter will be used for impound services. WHEREAS, SCAS is requesting each Community to which it provides impound services to financially support the cost of building the new shelter proportionate to their usage of SCAS's impounding services from April 1, 1991 through March 31, 1992. NOW THEREFORE, the parties expressly agree as follows: 1. SCAS Duties: SCAS will use its best efforts to raise sufficient funds to build a new shelter within three years (on Hudson Road, west of County Road 19 in Woodbury) which will provide humane, economical and efficient impounding services to the Community for ten years from the • date of this contract. 2. Communities Duties: The Community agrees to pay its fair share toward construction of the new shelter in the amount of dollars ($ ) (Commitment). 3. Payment Options: To satisfy the Commitment stated in paragraph two, the Community agrees to the following payment plan (please check one): a. The Community agrees to pay an impound surcharge of one hundred twenty -five dollars ($125.00) per animal impounded each year for three years or until such time as the Commitment is paid in full. In the event the Community terminates the existing impound facility agent contract with SCAS prior to fulfillment of the Commitment, the subsequent monthly billings to satisfy the Commitment will be based on the Community's prior years usage of SCAS impounding services. OR b. The Community agrees to pay the present value of one -third of the Commitment in three consecutive annual installments. The first payment will be due on , the second payment will be due on , and the third payment will be due on Using the current prime rate of 6 %, each payment will be for $ ($943.40 per $1,000.00 of the Commitment). Page 2, St. Croix Animal Shelter, Inc. c. The Community agrees to pay the present value of the total Commitment stated in paragraph two in one payment due on Using the current prime rate of 6%, the payment will be for $ ($891.00 per $1,000.00 of the Commitment). d. The Community agrees to pay 100% of the Commitment stated in paragraph two within 30 days after SCAS enters into a construction contract of which the earliest anticipated date is June 1, 1994. 4. Escrow Account: If payment is received prior to the date of the construction contract for the new shelter, SCAS agrees to deposit the funds in an escrow account established at Lake Elmo Bank. The account will be titled "St. Croix Animal Shelter - Building Escrow ". The account will bear SCAS's federal identification number. During the term of the escrow all interest will remain in the account and be reported to the Internal Revenue Service as income to SCAS. Service charges, if any against the account will be charged against the escrow funds. The escrow funds, including interest, will be released to SCAS when SCAS enters into a construction contract for the new shelter. If SCAS's board of directors decides not to proceed with building the new shelter, all funds including interest will be returned to the Community. The escrow agents, both of whom's signatures will be required to release the funds, will be: for the Community and Joan Richert, Director, for SCAS. 5. Discontinue Impounding: If SCAS discontinues providing impounding services but continues to stay in business prior to expiration of the ten year term, then SCAS will reimburse the Community for the amount of the Commitment paid up to the date services are discontinued, reduced in amount in accordance with the following amortization schedule: 15% per year for years one through five and 5% per year for years six through ten. Year one begins when SCAS enters into a construction contract. 7. Termination new Shelter or 1996. If this terminate this Community. OR OR 6. Impounding Agreement Seperate: This agreement is independent of the existing impound facility agent contract between the Community and SCAS, and termination or breach of that contract by the Community will not excuse it from its obligations under this contract. of Agreement: SCAS must either begin construction on the renegotiate a new agreement with the Community by June 1, condition is not met, SCAS and the Community agree to agreement and promptly release the escrow funds to the • 8. Other Communities: If a community using SCAS's services in accordance with an Impounding Facility Agent Contract does not agree to make a Commitment of funds representing its fair share of construction costs toward the new shelter, SCAS agrees that it will charge that community an additional fee per impounded animal until the Commitment in paragraph two • is met. • • • Page 3, St. Croix Animal Shelter, Inc. The exact amount of the additional fee will be determined at SCAS's discretion but will be equivalent to the community's Commitment plus any additional costs incurred. The additional fee will commence with the next renewal of the Impounding Facility Agent Contract. 9. Entire Agreement, Modification: This agreement constitutes the entire agreement between the Community and SCAS and supersedes all prior agreements, whether oral, or in writing. This agreement may be modfied only in writing signed by both parties. St. Croix Animal Shelter, Inc. The By: By: Its: Its: Date: By: Its: Date: Sincerely, ∎J 1 November 18, 1992 Nile Kriesel City Coordinator 216 North 4th Street Stillwater, MN 55082 Gregory L. Hennes Municipalities Chair ST. CROIX ANIMAL SHELTER, INC. 13342 South 40th Street • Afton, Minnesota 55001 • (612) 436 -7366 Carrying on the humane work of Peter and Hazel Neilsen • Dear Nile, The following packet should help you become more familiar with our organization and our request of your community. The St. Croix Animal Shelter has been the animal impounding facility for your community for the past 10 years. We are seeking financial cooperation from our client communities to construct a new shelter. A new shelter has become a necessity due to an inefficient, outdated and overcrowded existing facility. We are confident that this type of cooperation will lead to the most efficient, economical and humane means of animal control in our area. This document will su and its current capital fun1 drais g n g to u finonce a neon an w faci li t Shelte • Included are: elity. 1. St. Croix Animal Shelter(SCAS) mission statement. 2. Community impounding statistics. 3. New building costs. 4. Plans of new building. 5. Comparative data - Impounding statistics. 6. Comparative Data - P.U.P.S. Facility 7. Request for support. Additional information is available on request. Please call Greg Hennes at 332 -6984 with any questions. • • • ST. CROIX ANIMAL SHELTER MISSION STATEMENT The St. Croix Animal Shelter is a non - profit charitable organization dedicated to the humane treatment of animals. It was incorporated in 1977 to provide a temporary home for lost, abandoned, and homeless animals until new homes can be found and to carry on the humane work of Peter and Hazel Neilsen. The organization has a ten member Board of Directors which operates the shelter under the following six point program: 1. Vigorous education and advertising efforts for humane treatment of all animals and adoption of as many animals as possible. 2. Maintenance of animals in clean, comfortable conditions without overcrowding. 3. Persistant efforts to further the spaying and neutering of dogs and cats. 4. An open door policy of accepting all homeless dogs and cats for temporary shelter. 5. Merciful euthanization for unadopt.ed animals when all opportunities for adoption have been tried. 6. Open board meetings and orderly administration of the shelter. ST. CROIX ANIMAL SHELTER COMMUNITY IMPOUND STATISTICS FISCAL YEAR APRIL 1991 - MARCH 1992 Animals % of Total Community Impounded Impounds Afton 62 5.3 Bayport 11 .9 Baytown Township 2 .2 Cottage Grove 176 15.1 Grant Township 14 1.2 Hudson 86 7.4 Hudson Township 6 .5 Lake Elmo 88 7.6 Lake St. Croix Beach 19 1.6 Lakeland 9 .8 Marine 13 1.1 May Township 8 .7 Newport 42 3.6 North Hudson 37 3.2 North St. Paul 90 7.7 Oak Park Heights 12 1.0 Oakdale 148 12.7 St. Mary's Point 4 .3 St. Paul Park 65 5.6 Stillwater 55 • 4.8 Stillwater Township 18 1.5 West Lakeland 5 .4 Woodbury 124 10.6 Washington County 71 6.2 1165 100.0 • • • • ST. CROIX ANIMAL SHELTER NEW BUILDING COSTS There are several factors which come into play in determining the need for a new shelter: 1. Overcrowding of both staff and animals at the current shelter. 2. Inability to expand existing facility. 3. Increased number of impounds. 4. Projected growth of Washington County and east metro The shelter has recently completed the design development stage of our new building with Al Mjorud of Mjorud Architecture. The costs below reflect estimates for completing our 16,647 square foot building in 1994. Please see attached floor plan and elevation. We have already purchased 3 1/2 acres of land on Hudson Road and County Road 19 off Interstate 94 in Woodbury. • Land 150,000 Construction of New Building 1,800,000 Architect /Engineering Fees 97,000 Landscaping /Exterior 35,000 Furnishings /Interior 65,000 Fundraising Campaign 90,000 Construction Contingency 100,000 1st year Incremental Operating Expenses 25,000 Total Budget $2,362,000 Our yearly operating budget is covered through Adoption and Impound fees and contributions. ST. CROIX ANIMAL SHELTER REQUEST FROM CITY OF STILLWATER The St. oix Animal ShelltI__er is requesting a three year commitment from City of'Cak rack FGights for our capital campaign drive. We have outlined the following comparative data relative to your city. Number of animals impounded April 1991 to March 1992 55 Percentage of total impounds 4.8% Impound fees paid $2850.00 A. Approximate cost of building your own facility similar to P.U.P.S. under a joint powers agreement with other communities. B. Allocated cost of City of Stillwater use of impound area based upon previous twelve months usage ($594,000 x 4.8%) C. Our request: $7,000 per year over the next 3 years. $71,000 $28,512 $21,000 • • • DATE ST. CROIX ANIMAL SHELTER, INC. 13342 South 40th Street Afton, Minnesota 55001 (612) 436 -7366 STATEMENT BILL TO: Date 3/5/93 City of Stillwater Police Dept. 214 N. 4th St. Stillwater, MN 55082 TERMS: NET 45 DAYS As stated in contract, a $1.00 service charge will be added per month to all past due balances. DESCRIPTION Services rendered for the month of February 2 / 2 Golden Retreiver 2 / 3 Spaniel X M. 2/5 D.S.H.Brn.Tabby Relinq.Fee - 1 Administration Fe. Claimed N/C Claimed N/C Unclaimed -5 knlg.days $ 36.75 Sales Tax 2.39 unclaimed animal 21.00 Fee:2 claimed animals @5.00 10.00 1 unclaimed animal 2.00 $ 72.14 Enclosure: 1 ck. F.Blehm -35.00 Other fee paid at Stillwater AMOUNT PLEASE PAY THIS AMOUNT $ 72,14 Thank You For Your Business • • • ALAN K. RUVELSON.JR. EDWARD F. KAUTZE R" GREGORY J. SC:I1MIDT CHRISTOPHER A. GROVE, *ALSO [RINSED IN WISCONSIN If y do no RUVELSON, KAUTZER & SCHMIDT, LTI). ATTORNEYS AT LAW 5111 Ii 5111. SPRIs(•1?TREE CENTRE 16110 11NIVIRSl'I'Y AVENUE. WEST SAINT PAUL. MINNESOTA 55104 -3825 TELECOPY COVER LETTER. TO: ((\ \ . CLrsn 1 ,Q FROM: P G; o ._F �Nf1A C k 1 RE: } SENT TO FAX NO.: - ���4 '' DATE SENT: TIME SENT: 1:'P)(') 32. U . NUMBER OF PAGES SENT: Jam' (including this page) TITh EPIIONP (612) M5.9359 i:A(`SIMII,I? (612)(A5.6801 receive all the pages indicated above, please contact d ap at (612) 645 - 9359.. Origi»al(s): * * * * * * * * Not Sent Sent /First Class Mail Sent /Overnight Courier Hand - Delivered IMPORTANT NOTICE The information contained in this transmission is privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is prohibited. If you have received this communication in error, please notify me immediately by telephone (collect) and return the original message to me at the above address via the U. S. Postal Service. X will reimburse you for postage. Thank you. TO ! Lynne Bert :Imia FROM : Jim Wells DATE : May 26 1 YrILLWAI"ER PUBL, LIBRARY FAX NO, 612 +439 +0012 F. 02 WASHOCwLIP Woodbury Dr 7314076 • P. 1 Ammo_ Washington County Library 111•11161 M11111111!. 3150 RADIO ARtvE • WWI:Mt. :RY, MINNESOTA 55125 -7:11.• tit? MEMORANDUM You have requested an invoice for the payments for automation upgrado described in the Automation Contract recently negotiated between WCL and $PL. L have indicated on the accompanying invoice that WCL has signed the Garttract and that payment by Stillwater 'will be due on your signing. You requested that we include on this Invoice the cost of the Teixon back -up unit which we haVe ordered far you from Dynix. We have not received a final invoice from Dynix for this unit and therefore can only Indicate the estimated price we supplied you earlier this year. This price was taken from a Dynix price list in effect at the beginning of the year Any manufacturer price in- creases or decreases have typically been passed through by Dynix. There also will be shipping and handling costs on the final Invoice. Boauch Lrbrarles: Park Croon Woodbury Wfldwood VafleY take Ethxe Marine Nt wport Associate Libraries: Bayport Form Utke Stiltwiti r Wsehtnjeln Clunk, l AN, net ftl:tMninate on the L ale of raft. color, bativnal *Ain, set rAt,twk aja keedkippad .faam M envorsent oe for prvritibe of s.t i :il • MAY-27-93 THU 9:44 STILLWATEK !'UAL, LItSKA(Y MA RC', OILTI*JJ v� WASHOOL I B Woodbur v Er 'n514076 P. X03 • TO STIL,LWATER PUBLIC LIBRARY 223 Fourth Street N Stillwater`' MN 550 Quantity Washington County Library j 2150 Radio Drive • Woodbury, MN 55125 * (612) 731.8487 INVOICE Description Date: Hay 26, 1993 Total Stillwater Public Library Share of Automated System Upgrade Costs (per contract signed by WCL May 19, 1993. Payment due on signing by Stillwater Public Library,) 534,680 Telxon Back-up Unit (on order, estimated price) 5 2,424 537,104 P1e,ae Pay This Amount: $ lease make check payable to: Washington County Ubrsry Send to address as listed above, Attn: Elaine D. Hill Thank 'foul I declare, under the penattlee of law, that thte account, ctdlrn or demand 1e lint and aortae. and that no part if A hee been paid. ' =MAY- It - 93 WED 10:11 ST I LLWATER PUBL. LIBRARY FAX NU. O l eti mTvu i L ADMINISTRATION - FINANCE PC & Printer Microfiche Reader /Printer Two Typewriters PLANT - CITY HALL Roof Fire Hall SnowblOWer LIRE CIVIL DEFENSE siren Schedule A 1991 CAPITAL OUTLAY .0404awiaoiYiiesv :cco* Stands for Exhaust Fans Motor For Murat Tool Motor Exhaust an Printer 03,000 $2.500 $1,600 $7,100 $37,000 $1,650 S38, $500 $2,500 $1, $508 $4,'700 $15,0 PUBLIC WORMS - GENERAL 5$00 Tape Binder (Plans) PUBLIC WORKS - STRpF1T $90, 000 Sweeper or Greder PUBLIC WORIal - SNOS Gas Tank Removal Testing Equipment & 'tools ARMORY LAND PURCMASE ?ARK DEPARTMENT Cushioning , Material/Playground $ix DrinXing Fountains TOTAL PARK FUND SOLID WASTE Recycling in $50,000 $6,00 $56, ©00 $214,95 TOTAL GENERA%+ FUND .wm = = =m.usgeae L11,Y LAKE Revamp Exterior of Arena SEWER DEPARTMENT Revamp Lift Stations 5300,000 LIBRARY Photocopier] 7 Central Site Equipment ,r«-- *TeleCOMmunicetiona Equip .--- *mine 'Terminals 0 $500 each Light Pen Other 81dg Expanses $44,966 'DOTAL LIBRARY FUND ea== 2t=essa ^ = =_= $3,500 $23,333<' $10,000 tr--'` $ 4 , See 1--- $750 SWISS $18,000 $5,000 $23,009 $22,195 $2,500 •aa.zasieeom =Qee $/5,000 scv == anfssaii.i TOTAL CAPITAL OUTLAY $G82i61i L ,Y -1 a -93 WED 10:11 ELECTIONS 3200 Voting Machine PLANT STILLWATER PUBL, L111xA1U rHn nu, uic � ��vvta Schedule A 1992 CAPITAL OUTLAY c -- Fire Departiient Exhaust $15,000 POLICE Typewriter 3300 Computer /Printer /Software (2) $6,000 Law Enforcement Software 322,800 portable Mobile Radios (3) $2,250 Camcorder $1,200 FIRE Hose & Torch Slice Pack INSPECTION Automobile PUBLIC WORKS GENERAL Miscellaneous Equipment TOTAL GENERAL FUND $12,55 3{,500 312,000 $600 PUBLIC WORKS - STREETS : Sweeper 90,000 storm Sewer Project 340,000 3130,000 PUBLIC WORKS - SHOP as Tank Removal $50,000 Miscellaneous Equipment $5,000 $55,000 27."' $226,750 J IBRARY 3820 Video Racks Computer - Mcintosh *1,252 ---.•-+0 Public Access Catalog $35,000 4--" Fax machine 31,500 TOTAL LIBRARY FUND 338,602 PARK DEPARTMENT 315,000 Tractor /Mower 3 Air compressor $1,500 TOTAL PARK FUNO 317,500 pa „2l31.12, SEWER DEPARTMENT Remove & Replace 3 Tanks $30,000 Revamp Lift Stations s78,000 LILY LAKE Goal Frame & Nets Sidewalk to Entrance TOTAL SEWER FUND $105,000 $1,200 $1,500 TOTAL LILY LAKE FUND $2,700 TOTAL CAPITAL OUTLAY 3300,552 i • June 1, 1993 City of Stillwater Attn: Dave Junker CRYSTEEL 1130 - 73rd AVE. N.E. • 612 - 571 -1902 FRIDLEY, MN 55432 • 1 -800- 795 -1280 Per your request, please find below specs and pricing for the replacement of two dump bodies for your plow trucks. 2 - Replacement Dump Master 10' Bodies 10' long, 87" wide 26" high sides, 36" high tailgate Floor will be 1/4" 50,000 PSI steel with 9° radius corners on front and sides 7 ga. sides 50,000 PSI steel 9" structural steel long sills and 4" structural steel interlocking crossmembers on 12" centers 6 panel tailgate 7 ga. 50,000 PSI with 1 -1/4" tailgate hardware Crysteel Roller Combo hoist (Class 50) with greaseless composit teflon bearings Walk rail on drivers side 1/2 cab protector Remount sander with new hinge plate and pins Remount sander lights and strobe light on cab shield Paint and install using all of customers hydraulics Total Price With Trade Of Old Bodies And Hoist: $5,000.00 each plus tax. SPECIALLY DESIGNED • WITH QUALITY IN MIND June 3, 1993 City of Stillwater attn • nano Tunkor Per your request, please find below specs and pricing on a Model 3042A. 1 - West Crane Model WC -3042A 40' cable length Boom length 42' 10' remote control 1410° rr►1 iF irari FtanntrJt outr1ggow Thanks Dave. Wm. J. Godfrey 1130 - 73rd AVE. N.E. • 612 -571 -1902 FRIDLEY, MN 55432 • 1- 800 -795 -1280 TOTAL PRIC: $2,635.00 SPECIALLY DEIGNED . WITH QUALITY IN MIND Equipment & Supply Inc. Custom Truck Equipment for the Utility, Construction, Municipal and Refuse Industries Quotation #060193 - 454 June 1, 1993 City of Stillwater 216 N. 4th Street Stillwater, MN 55082 Attention: Dave Junker Dear Dave: In response to your request for a quote on a fold away crane, I am pleased to offer you the following. One (1) Westcrane Model WC- 3042 -A to include; - 4500 lb. drive winch. - 1500 1b. lift capacity. - 45" Side reach. - 30' of 7/32" cable. - 10' control cord. - Safety overload with auto reset. - 12 volt system. - 30,000 lb. drawbar capacity. - Winch capability in stored position. - Tool storage area. - Heavy duty mounting brackets. - Complete installation, Total Price As Described. FOB Hopkins. MN $2.650.00 The above price does not include any applicable taxes. This item is available for immediate delivery. Thank you for your interest in ABM Equipment and Supply, Inc. We hope the above will enable you to place this business with us. If you have any questions please do not hesitate to contact me. Sincerely, Ron Zimmer Sales Representative RZ :vha Bringing you the best names in the business 1670 SOUTH 2nd STREET HOPKINS, MN 55343 -7484 612- 938-5451 FAX 1- 612- 938 -0159 WATS 1- 800 - 229 -5451 City of Stillwater 216 North 5th Street Stillwater, MV. 55082 Attn:Dave Junker n r) .. `a i E 'i i I 1U I R N0{ J •,.. .i i � �i L� • TO SUBMIT MY CRDER BASED UPON rHE E 'PICES ICATIO^:S ND TERMS 4C:C: PIED BY DA TE i THE ,rte PRICE RY, WE SUBMIT I HE , Oi _ ,','iNu R ;ICE PROPOSAL: Note:Paint City of Stillwater light blue is included. Sales tax not included. June 4, 1993 QUOTE .- �.c .,�. POINT: DEL! ER - TELEPHONE. CONTRACT: RrC'T: 1. Remove customer 9' dump bodies (2), remove customer hoist including all controls, hoses and hardware (2) TRADE IN VALUE OF THE ABOVE 2. Furnish & install two J -Craft 10' dump bodies 5 -6 yard capacity - 96" Wide To include:front bulkhead with mesh window, 24" solid mounted sides with cheater board slots, 36" high endgate with release lever on driverside front, 6" structrual steel longsills, 4" structural steel crossmembers, 7 ga. smooth steel overlay 4. Add:All rear wiring to be run thru conduit installed by Truck Utilities 22 - 0 Engilsn S_reot at Highway 36 Paul, Minnesota 55109 -2098 Phone: ;612; 484 -3305 Fw<: ;61 2) 484 -0076 Labor $ 264.00 3. Furnish & install two Knapheide KH1520L double acting hoists, with Williams 8- piston pump and two gear PTO, 21 quart reservoir, four way valve and body prop, NTEA Class E, capacity 16 tons at 45 °, liquid level load on 10' body with 84" CA $5306.00 Total of the above $10,966.00 TRUCK UTILITIES AND MANUFACTURI4 CO. 176.00 20.00 Larry Keck Material $ 400.00- $5600.00 :tMER 4DDRESS CITY Ct+v of 5 -l11Lu tee 216, At. ii-th STATE (11 DATE t'rhJ ; CAI/ IcsA/ KE. CONDITIONS: Unless otherwise specified ail quotations are made F.D.B. factory. Stanegraphical and clerical errors are subject to correction. All orders are subject to delay occasioned by accidents, strikes, tires end causes beyond our control. Thta quotation void after 5e, days from date unto ** otherwise indicated in writing. ohrtson Equipment Co., Inc. ITEU NO. OUAN. DESCRIPTION a e p( i auct • fOL) 0& -tom r - pb t lowkiu j ; Tel.: (b1Z) 31 -V33* Fax: (612) 378-9385 Wats: (800) 462 -5383 .��. t e,.a..1 k4 c (is br ks± A. i.. El i eo J ke; 5 i ecd i p pe cI as [ wS - 1 S T P Qh I e (i1 u,n Hue ''44 r' - n y rv541x''i<_. G RIue J elvl ,qa. (or j a y "ky1 tE'. [ri fcl - 34iJ - Coco rna. #d cuvci s t l sc,rr rs /to s +run eJ( P�.� . Y Vc (- rr fe r� v v r YO or Prtcz FO Sr I ( wck4.er, or r - Icy 1 5 u,PPrx ^ {Y (9 - c14. APO TERMS: 2-' C4.GP t t.c L [ . 4 SHIPPING: _ Fell ' ),Aa-' - c6. hoe r m N By: APPROX. w 31 UNIT PRICE I TOTAL PRICE NC. • • JUN 03 '93 09 :25AM RMS SAVAGE MN SALES • RENTAL SERVICE • PARTS AS EN E a pmM Co A ROAD MACHINERY & SUPPLIES COMPANY • FAX TRANSMISSION «39- a ys: DATE: 6- 3 9 TO: 07i v� Ti4 COMPANY: C or Sii/ftvaltor FROM: 6 a-te,e, f7arro d NUMBER OF PAGES TO FOLLOW: MESSAGE: 401 tit ,Z7f (( ' Rilmaric! taw. Bros. Inc. EMPIRE Amui1Yf Hamm coRromnuN rw trA TT TECHNOLOGIES BLJTHLINFI GB 1- 800 - 888 -9515, ext. 173 (61 895 -5555 5633 W. Hwy. 13 Savage, MN 55378 F AX : (612) 895 -1090 INGERSOLL - RAND. CONSTRUCTION EOUIPMENI NATIONAL lit. CRANE P. 1/5 It, w� oA.,e_ `Tams SOCK • • • SUMMARY EXPLANATION OF PROPOSED CHANGES TO SOLID WASTE COLLECTION AGREEMENT The City of Stillwater and Junker Sanitation, Inc., have been in the process of negotiating changes to the Solid Waste Collection Agreement. A final draft of the agreement has been developed and is on file for public review with the office of the city clerk at city hall, 216 North Fourth Street. This is not a signed agreement and will be discussed at a public hearing which is to be held at 7 p.m., June 15, 1993. The Stillwater City Council wants the users of the garbage collection service to be informed as to the terms and conditions of the proposed agreement. Therefore, the city is providing general information along with an explanation of each section of the proposed agreement. This article will address sections 1 - 15 of the agreement. Although all of the provisions contained within the agreement are essential to a well managed service, sections 1 through 15 are perhaps the most important because they address the type of waste that is collected, where the waste is to be placed on pick up day, the fees to be charged for the service and how disputes between residents and the contractor are to be resolved. Remaining sections will be outlined and explained in future articles. Section 1. Residential Removal. This section provides for the removal of garbage and rubbish from all residential dwellings by the city contractor. (No change from current contract.) Section 2. Definitions. This section defines "normal ", "extra" and "excess" household waste. This section was changed because many residents were confused about what type of waste was required to be picked up at curbside. The changes also include a definition of what "curbside" means. The definitions are as follows: "Normal household waste" is defined as food waste, paper, plastics, metal beverage and food cans, glass, household hazardous waste, packaging material for household items, construction debris and other mixed municipal waste typically generated by the normal household, except that which is defined as "extra household waste" and which must be placed in the contractor provided 30, 60 or 90 gallon container or special city bags. "Extra household waste" is defined as bagged yard waste, tree branches and bundled brush not exceeding four feet in length or five inches in diameter (forty pounds per bundle) and other extra waste, such as appliances, furniture, doors and windows and which is not required to be placed L ,pecial city bags. "Excess household waste" is that normal household waste that exceeds the capacity of the contractor provided containers and which is required to be placed in special city bags. "Curb" or "curbside" shall mean that area of the private property immediately adjacent to the side of the roadway that is maintained as a roadway. Section 3. Billing. The current contract provides that the City shall bill all single family and duplex units and the contractor bill for all multi- family units (i.e., 3 -plex and above). The City presently bills all residential dwellings for sewer service and this bill is included with the solid waste bills that are sent out by the City. The City decided that it was more economical for the City to do all of the billing because the City was already generating a bill for sewer service. This would reduce costs by eliminating duplication of supplies, postage and billing costs. Further, the billing by a single entity 1 would prevent confusion and extra recordkeeping that arises when t$o different entities do the billing. Therefore, the change would provide for the City to do 100 percent of the billing. Section 4. Disposition of Solid Waste. This section requires the contractor to dispose of solid waste in compliance with City, County, State and Federal laws and rules. (No change from current contract). Section 5. Weekly Pickup and Daily Service Hours. This section requires the contractor to make a curbside pickup of trash at least once a week between the hours of 6 a.m. and 10 p.m. Under the cu rent contract, the contractor was not obligated to return the containers to the residence after pickup. The revised contract mandates that the containers be returned a minimum of 12 feet from the curb. Section 6. Aged and Handicapped. The change to this section now makes it mandatory for the contractor to pickup solid waste for residents who are not physically able to place the containers at curbside. Section 7. Quantity Limits. This section provides for the pickup of "normal" household waste on a volume base fee system and "extra" household waste in unlimited quantities (no change from current contract). Section 8 Exclusion. This section defines the waste items that the contractor is not obligated to pickup such as rocks, sod, cement or dirt. The current contract includes construction material as "extra" household waste. The change would now classify construction material as "normal" household waste which would be placed in the container provided by t1-e contractor or in the special bags purchased from the city or a designated retail outlet. (See Section 10 - Clean Up Days 2 • • • -for explanation of special program for disposing of rocks, dirt, cement and sod.) • • Section 9. Volume Base System. This section includes provisions for the type and size of containers to be provided to the resident and the fee associated with the container. The monthly rates per the current contract are: $13.75 for a 30- gallon container ($12 for senior citizens accounts); $17.75 for a 60- gallon container; and $19.75 for a 90- gallon container. There is also a $2.00 fee for special City bags (30 gallon) for "excess" waste. Previous City policy allowed for the suspension of charges for residents who generally "went south" for the winter for 90 days or more. The City decided that those residents who leave for 90 days or more should be entitled to a reduced rate, but the City did feel that there should be a base charge to all residents of the City to cover the basic costs of the contract. A base charge which should be borne by each user of the garbage service are those charges for which removal of all City trash at parks, playgrounds, city hall, city garage and other designated areas such as the pickup of sludge from lift stations that occur on a weekly basis. The base charge also includes the pickup of yard waste which does not have to be put in special city bags and also includes the pick up of all extra waste (such as appliances, furniture, yard waste, tree branches not to exceed four feet in length and 5 inches in diameter, doors and windows) from residents. The proposed monthly "snowbird" rates are: $7 for a 30- gallon container; $9 for a 60- gallon container; and $10 for a 90- gallon container. Another change involves the use of dumpsters. Under the current contract, the contractor is not obligated to provide dumpsters in lieu of containers for residential pickup. The contractor would now be required to provide a dumpster. If a dumpster is provided in lieu of a container, the rate charged would be at the 90- gallon rate eerr unit with no additional charge for the dumpster. Section 10. Clean Up Days. In the current contract the contractor is required to provide labor and equipment for two "Clean Up Day" weekends per year at the old dump site for collection of "extra" household waste. However, the city has determined that a net cost savings will be realized by discontinuing clean up days and the monthly brush collection. Many abuses of this service have occurred in the past, especially by residents who live outside of the city who have brought brush and extra waste to the dump site. This has made it necessary for the city to employ a police officer to monitor the activity at the dump site and to also have city public works employees clean up trash that was left at the dump site entrance. Further, many city residents were unable to take advantage of the clean up days event because they did not have a way of transporting waste to the dump site. The contractor would now be required to pick up, at curbside, all household waste required to be picked up by the contractor on the regular pick up day including any material that was formerly allowed at the dump on clean up days such as appliances, furniture, tires, brush, doors and windows. Thus, all residents would be able to clean basements, garages, yards, etc., at their own discretion rather than wait for clean up days. Further, the contractor would be required to conduct a clean up day on one Saturday each Fall and Spring for the collection of rocks, dirt, cement and sod which are the only items that are excluded from regular pick up under the proposed contract. There would be no additional charge for either the curbside pick up of "extra" household waste or the "Clean Up Days" for rocks, dirt, cement and sod. However, "normal" household waste would have to be placed in the contractor provided container (i.e., 30, 60 or 90 gallon container) or special city bags as required by the current contract. Section 11. Data Retention. This section requires the contractor to retain and to furnish to the city data on solid waste operations. (No change from current contract.) Section 12. Cooperation. This section requires contractor to meet and cooperate with the City Council and Solid Waste Advisory Commission to study and evaluate the waste collection system and to develop and distribute informational material (no change from current contract). Section 13. Complaints. This section requires contractor to maintain an office for receiving complaints from 8 a.m. to 4:30 p.m. and also requires contractor to return to a residence within the following day if a pick up is missed. (No change from current contract.) Section 14. Dispute Resolution. This section establishes a Dispute Resolution Committee (DRC) to resolve any disputes that may arise between the contractor and residents. The current contract assumed the DRC would be appointed in the event a controversy arises. The new contract establishes a permanent DRC; requires the contractor to remedy the causes for complaints within 10 days of written notice from the 1RC or the contractor will be considered in breach of contract and allows the contractor the right to appeal (to the City Council) the findings of the DRC. The City believes the new language will provide for a more systematic procedure for resolving disputes and which should ensure expeditious response to citizen complaints. 4 • • • • • • Section 15. City Solid Waste. The current contract requires the contractor to pick up all City generated trash (i.e., city hall, city garage, parks, lift stations, etc.) at no additional charge. (No change from current contract.) As was explained in a previous article the City of Stillwater and Junker Sanitation, Inc., have been negotiating some changes to the Solid Waste Collection Agreement. A draft of the agreement and proposed changes is on file for public review with the office of the city clerk, 216 North Fourth Street. The proposed agreement will be discussed by the Stillwater City Council at a public hearing which is to be held at 7 p.m., June 15, 1993. Sections 1 -15 of the agreement were discussed in the previous article. This article will address Sections 16 -32 of the agreement. Section 16. Equipment. This section requires contractor to provide adequate equipment for the collection of solid waste material (no change from current contract). Section 17. Other Laws. This section requires contractor to comply with all city, county, state and federal laws and rules related to solid waste collection and disposal (no change from current contract). Section 18. Schedules. The current contract requires contractor to adhere to a written schedule but does excuse contractor from the schedule if severe weather makes collection impossible. The change added language which requires contractor to make the collection as ,soon as weather permits. Section 19. Change in Collection Schedule. This section allows contractor to request a change in the collection schedule upon proper notice to the City and publication of the change in the official city newspaper. This section also allows contractor to make changes in the schedule for certain national holidays (no changes from current contract). Section 20. Employees. This section requires contractor to comply with employment laws including worker's compensation coverage as required by law (no change from current contract). Section 21. Insurance. This section requires contractor to carry automotive liability, public liability and property damage insurance with combined single limits of $1,000,000 (no Change from current contract). Section 22. Indemnification. This section requires contractor to indemnify and hold harmless the City from any and all claims arising under this contract (no change from current contract). Section 23. Bond. This section requires contractor to post a performance bond to secure the faithful performance of the contract (no change from current contract). Section 24. Negotiated Pice - Termination by Contract. This section provides for contract price (rates) negotiations upon one year intervals and further provides that the contract price, even though subject to negotiations, shall be fair and reasonable (no ciange from current contract). Section 25. Termination py City. The current contract provides the City with the right to terminate thy: contract for a breach of the terms by the contractor or for unsatisfactory performance. The change added language that makes all 6 • terms and conditions of the contract "material" and failure to perform any terms and condition would be considered a breach. • Section 26. 24 -Hour Notice. This section requires contractor to make a garbage pickup within 24 hours if contractor misses a residence on the regular day of pickup (no change from current contract). Section 27. Reasonable Regulations. This section allows the City to make additional regulations regarding the performance of the contract (no change from current contract). Section 28. Curbside Rules and Regulations. This section provides the rules and regulations that residents must observe for collection of their solid waste such as: curbside placement of waste, container lids be completely closed and containers not unreasonably compacted by "stuffing ". Under the current contract the contractor is not obligated to return the container from the curb. The change would require contractor to return container a minimum of 12 feet from curb. Section 29. Transfer or Sale of Contract. This section requires prior written approval of the City if contractor were to sell (full or partial) assign, convey, lease or transfer contract (no change from current contract). Section 30. Guaranty of Nondiscrimination. This section requires the contractor to comply with Minnesota Statute Chapter 181.59 which prohibits employment discrimination on account of race, creed or color (no change from current contract). Section 31. Expiration. This section states the effective date and the expiration date of the contract. The current contract became effective on July 1, 1992 and will expire on December 31, 1999 (except see following Section 32 - Renewal Terms). The only change to this section would be the effective date of the revised contract (which will probably by July 1, 1993). Section 32. Renewal Terms. The section allows the contract to apply for up to two (2) - three (3) year extensions of the contract (after December 31, 1999). Prior to renewal approval, the City would conduct an evaluation of the contractor's performance to determine if the contractor has shown substantial performance and whether or not the contractor should be entitled to a three -year renewal term. • • • WITNESSETH: 1. RESIDENTIAL REMOVAL 2. DEFINITIONS AGREEMENT DRAFT June 1, 1993 THIS AGREEMENT, made this day of , 199 , by and between Junker Sanitation, Inc., "Contractor," and the City of Stillwater, a municipal corporation, of the County of Washington, State of Minnesota, "City;" Contractor shall provide for the removal of garbage and rubbish from all residential dwellings in the City. Single family residences shall constitute one unit and each unit of multiple dwellings will constitute one unit. "Normal household waste" is defined as food waste, paper, plastics, metal beverage and food cans, glass, household hazardous waste, packaging material for household items, construction debris and other mixed municipal waste typically generated by the normal household except that which is defined as "extra household waste" and which must be placed in the contractor provided 30, 60 or 90 gallon containers or special city bags. "Extra household waste" is defined as bagged yard waste, tree branches and bundled brush not exceeding four feet in length or forty pounds per bundle, other extra waste, such as appliances, furniture, doors and windows, and which is not required to be placed in special city bags. "Excess household waste" is that normal household waste that exceeds the capacity of resident's container, and that is subject to a special fee for pick up. "Curb" or "Curbside" shall mean that area of the private property immediately adjacent to the side of the roadway that is maintained as a roadway. The items listed in each definition shall be considered examples of the type of solid waste within each category. All other terms or phrases used in this contract shall have the meaning given to the terms in the Solid Waste Management Plan as approved by City Council Resolution No. 91 -239, dated December 4, 1991. 3. BILLING The Contractor will receive compensation monthly directly from the City, based on City records relative to occupancy oflresidential dwellings. The City shall be responsible f'or billing and collecting charges from all units which tall include apartment dwellings, including apartment dw llings in the central business district, condominium and townhome buildings, Bed and Breakfast operations and businesses operating out of a residence. The City shall certify for collection with the real estate taxes all residential accounts subject to this agreement that are six months in arrears as of October 1 of each year. Sums actually collected, together with any penalty or interest, shall become the property of the City. 4. DISPOSITION OF SOLID WASTE The Contractor shall dispose of the solid waste as it deems advisable, but in compliance with City, County, State and Federal laws and rules. The Contractor shall, upon the request of the City, advise the City in writing of the place and method of disposal and of any changes in the place or method. 5. WEEKLY PICKUP AND DAILY SERVICE HOURS, The Contractor shall make a curbside pick -up at all residential units in the City at least once a week during the term of this agreement. All solid waste from each dwelling, including yard waste and other material shall be collected on the same day. Daily service hours shall not begin prior to 6:00 a.m. nor continue past 10:00 p.m. After the Contractor has picked up the solid waste from a residence,, the Contractor shall return all containers to a point at least 12 feet from the curb. 6. PHYSICALLY IMPAIRED DUE TO AGE OR DISABILITY The Contractor shall not require that aged or physically impaired residents make their solid waste available at curbside and shall make arrangements with each such resident tb accommodate collection and return of their containers. 2 • • • 7. QUANTITY LIMITS The pick up of both normal or extra household waste shall be unlimited in quantity. However, the fee for collection of normal household waste shall be as provided for in Section 9 -- Volume Based System of the contract. There shall be no charge for the collection of extra household waste. 8. EXCLUSIONS The Contractor shall not be obligated to collect: rocks, sod, cement, dirt, stumps or logs in excess of five inches in diameter. 9. VOLUME BASED SYSTEM The Contractor shall furnish and deliver containers for normal household waste in 30, 60 and 90 gallon sizes to residents. Residents shall be allowed to choose the number and size of the container for their residence and will be billed according to the fee schedule listed herein. If the Contractor chooses to supply containers that are slightly larger than the sizes listed above, it shall be considered in compliance with this provision. Multi- family residences of three or more units, Bed and Breakfasts and businesses operated out of a residence shall be entitled to choose the container size of their choice at the normal rate, or in lieu of containers, a dumpster of similar capacity. If a dumpster is provided in lieu of a container, the rate charged for the dumpster shall be at the 90- gallon rate per unit. In the event a residence desires collection of waste in excess of the container size it has selected, it shall purchase stickers or bags from the City that shall entitle the residence to an additional 30 gallon bag of normal household waste. If a sticker is used, the sticker shall be affixed to the bag and the Contractor shall not be obligated to pick up the excess normal household waste without having a sticker attached or unless it is an official City bag. However, the Contractor is required to pick up unlimited quantities of extra household waste at no additional charge. The Contractor shall not be obligated to change container size at intervals of less than two (2) billing quarters and upon less than thirty (30) days notice. The rate for collection per month shall be as follows: For each 30 Gallon Container For each 60 Gallon Container For each 90 G llon Container Adjusted Accounts 30 Gallon Container 60 Gallon Container 90 Gallon Container 4 $13.75 $17.75 $19.75 $12.00 (30 gallon container) Monthly the City shall remit the sum of $1.25 to the Contractor for each bag or sticker sold. Residents who will be continuously absent from the City for more than 90 days shall be entitled to a reduced rate during the period of their absence as follows: $ 7.00 per month $ 9.00 per month $10.00 per month 10. CLEAN UP DAYS. The Contractor shall provide a competitive bid for the provision of labor and collection equipment to conduct "Clean Up Days" for the collection of extra household waste if requested to do so by the City. The Contractor shall also provide the labor and equipment to conduct a "Clean Up Day" for rocks, dirt, cement and sod only, on one Saturday each Fall and one Saturday each Spring, without charge to the City or to residents of the City. 11. DATA RETENTION The Contractor shall compile and retain solid waste data and report this data to the City on a form furnished by the City at least once every 6 months. In addition, the Contractor shall furnish the City copies of solid waste reports that are submitted to Washington County. Failure of the Contractor to furnish this data within 20 days of it being due shall entitle the City to withhold any payments du the Contractor until the data is received. 12. COOPERATION The Contractor agrees to meet and cooperate with the City Council and the Solid Waste Advisory Commission when requested b the City and to study and evaluate the waste collection ystem in order that the goals of the Solid Waste Management Plan of the City be realized, and if necessary, based upon regulatory changes and technological advances, be modified. Further, the • • • • • • Contractor agrees to cooperate in the development and distribution of educational material to help improve solid waste generation and disposal attitudes and habits. 13. COMPLAINTS The Contractor shall establish and maintain an office for accepting complaints and resident calls. The office shall be in service during the hours of 8:00 a.m. and 4:30 p.m., Monday through Friday, except holidays and as specified in the contract. Address and telephone number of the office and any changes shall be given to the City in writing. Whenever the City or a resident notifies the Contractor of a location that has not received scheduled service, the Contractor is required to serve the location no later than the following working day from the time of complaint. A record of all complaints and action taken thereon shall be kept by the Contractor and reported monthly to the City. All complaints shall be answered by the Contractor courteously and promptly. 14. DISPUTE RESOLUTION The Contractor shall in good faith attempt to settle any dispute arising with residents. In the event the parties cannot resolve a dispute, the matter shall be submitted to a dispute resolution committee, hereinafter called "DRC." The purpose of the DRC shall be to resolve any dispute between the Contractor and a resident, as expeditiously as possible. The DRC shall consist of three members, the City and Contractor shall each appoint one member, these two members after consultation with the party who appointed them, shall together select the third member. All procedures for the DRC shall be informal. Failure of the Contractor to remedy the causes for complaint within 10 days of written notice from the DRC of their findings shall be considered a breach of this contract. The Contractor may appeal the findings of the DRC to the City Council in writing within 10 days after notice. A decision of the City Council is final. 15. CITY SOLID WASTE In addition to residential service, the Contractor shall 5 pick up withoiit additional charge, such trash as is the responsibility of the City, or which is accumulated by the City, or for the City, such as street cans and park barrels, provided that, if the City does not provide the own containers or dumpsters for this purpose, Contractor shall not be obligated to provide either containers or dumpsters without payment of a rental fee. 16. EQUIPMENT The Contractor shall provide adequate equipment for the collection of garbage and rubbish and the equipment shall be of a desig and construction specifically manufactured for garbage nd rubbish hauling. Upon request from the City, Contractor shall provide a written description of the vehicles and equipment to be used within the City, and the Contractor shall make such vehicles and equipment available for inspection from time to time as the City may require. 17. OTHER LAWS The Contractor shall comply with all City, County, State and Federal laws and rules, relating to solid waste collection and disposal. 18. SCHEDULES The Contractor shall furnish the City a written schedule of the area in which pick -ups will be made each day of the week and the Contractor shall adhere to this Schedule unless permitted otherwise by this contract. However, the Contradtor shall be excused from this schedule because sevre weather makes it impossible. This shall not, however, relieve the Contractor from the pick up, which shall be made as soon as weather permits. 19. CHANGE IN COLLECTION SCHEDULE The Contractor may request a change in the schedule by requesting the change in writing to the City at least fifteen (15) days from the proposed date of the requested change. A change shall be effected only upon authorization from the City and upon publication at least once in a newspaper of general circulation in the city during the week before the change. The Contractor shall not be required to make regular collections on New Years Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day or Christmas Day; provided, that the routes are collected reasonably in advance thereof or thereafter in the opinion of the City 6 • • • • Coordinator. It shall be the Contractor's responsibility to notify residents of any changes in the collection schedule as a result of the holidays. The Contractor may also request a change in the route schedules by requesting the change in writing to the City at least thirty (30) days from the proposed date of the requested change. A route change shall be made only upon authorization by the City. 20. EMPLOYEES The Contractor agrees to pay all necessary Federal Social Security taxes and all State and Federal taxes required by law, and at its own expense will cover all employees with Workers' Compensation Insurance as provided by law. Contractor further agrees to comply with all laws of the State of Minnesota and the United States regarding the employment of persons. 21. INSURANCE 23. BOND Contractor shall also carry Automobile Liability Insurance, Public Liability Insurance and Property Damage Insurance, all with Combined Single Limits of $1,000,000 and shall deliver a Certificate of Insurance regarding the required policies to the City that names the City as an Additional Insured "as their interests may appear." 22. INDEMNIFICATION The Contractor agrees to indemnify and hold harmless the City, its agents, officers and employees from any and all claims, causes of action, liabilities, losses, damages, costs, expenses including reasonable attorney's fees, suits, demands and judgments of any nature, because of bodily injury to, or death of, any person or persons, because of the Contractor or others and arising under this contract, including loss of use from any cause whatsoever, which may be asserted against the City on any such matters, and to pay and satisfy any judgment entered thereon together with all costs and expenses incurred in connection therewith. The City shall in no way be liable for any claims or charges incurred by the Contractor in the performance of this contract. Contractor shall furnish a performance bond as required by law in the amount of $2,500.00 which will be delivered to the City to secure the faithful performance of this contract. However, in the event the Contractor proposes to assign or transfer this contract, the City reserves the right to increase this amount as a condition of approval of any assignment or transfer. 24. NEGOTIATED PRICE - TERMINATION BY CONTRACTOR The contract price shall be subject to negotiations upon each one year interval during the regular term and any extension or renewal term, subject to the condition that in the event the Contractor and the City are unable to arrive at a satisfactory agreement relative to an increase or cEecrease in the amount of the contract, the Contractor my be relieved of his responsibilities under this contract, upon one hundred eighty (180) days written notice to the City of his intention to terminate the same. It is agreed that the contract price, even though subject to negotiation, shall be fair and reasonable and designed to meet the 'necessary costs of service, including a fair rate of return on the costs of property devoted to the service. 25. TERMINATION BY CITY. The City may at any time, terminate the contract for a breach of the terms by the Contractor or for unsatisfactory performance. All terms and conditions of the contract are considered material, and failure to perform an of the terms or conditions shall be considered a breach. Should the Contractor fail to perform any term or condition, the City shall have the right to terminate the conract after 30 days written notice to the Contractor of the violation and the failure of the Contractor to remedy the violation within that time. The City shall not be limited to an action for damages for breach. Failure to exercise the option terminate the contract for a breach shall not be deemed a waiver of the right to terminate for future violations or for future unsatisfactory performance. 26. 24 -HOUR NO1ICE, If the Contractor shall fail to make a garbage pick -up at any residence, it shall do so within twenty -four (24) hours after notification from the City of the address where the Pick -up was not made. The Contractor shall also respomd promptly upon request by the City to clean up any spills or loose solid waste that results from its operation. 8 • • • 27. REASONABLE REGULATIONS The City reserves the right to make additional reasonable regulations regarding the performance of the Contractor after consultation with the Contractor. 28. CURBSIDE RULES AND REGULATIONS The City agrees to enact and to continue in effect reasonable regulations obligating its citizens to make the solid waste reasonably accessible to the Contractor on the day of collection. In addition, the City agrees to amend the Solid Waste Ordinance of the City to require at least the following regulations, rules and consumer requirements: a) That residential solid waste service is mandatory and collectable only by the authorized Contractor; b) That the consumer shall be responsible for the damage or loss of a container caused by their negligence and shall be liable to the Contractor for this damage, except that reasonable wear is expected; c) That no mixing of household waste, yard waste, hazardous waste or other solid waste is permitted; d) That no container be unreasonably compacted by stuffing or otherwise; e) That a 30 gallon bag of waste not exceed 30 pounds, and a bag of yard waste not exceed 40 pounds; f) That all bags be closed at the top and the lid fit securely shut on each container. g) After collection by the Contractor, containers shall be returned by the Contractor to a point at least 12 feet from curbside. 29. TRANSFER OR SALE OF CONTRACT The Contractor will not make any total or partial sale, assignment, conveyance, lease, or transfer of this Agreement or any part thereof or any interest therein, without the prior written approval of the City, which approval will not be unreasonably withheld. The City shall be entitled to require, as conditions of any such approval that: Any proposed transferee shall have the qualifications and financial responsibility, as determined by the City, necessary and adequate to fulfill the, and undertaken in this Agreement by Contractor, The transfer does not create an antitrust problem in the local refuse residents of of Stillwater; and ary to the interest of he es Any proposed transferee, by instrument in writing satisfactory to the City for itself and their successors and assigns, has expressly assumed all of the obligations of the Contractor under this agreement and agreed to be subject to all the conditions and restrictions to which the Contractor is subject. It is the intent of this section, together with other provisions of this agreement, that to the fullest extent permitted by law and equity no transfer of, or change with respect to, ownership or any part thereof, or any interest therein, however, consummated or occurring, whether voluntary or involuntary, shall operate, legally or practically, to deprive or limit the City of any rights or remedies provided for in this agreement. There shall be submitted to the City for review all instruments and other legal documents involved in affecting tl'ie transfer, and if approved by the City, its approval shall be indicated to the Contractor in writing. r The proposed transferee shall submit to the City fol review all bonds, insurance policies and any t other docuriients required by this agreement, and if approved by the City, its approval shall be indicated to the proposed transferee in writing. 30. GUARANTY OF NONDISCRIMINATION, The Contra tor agrees that during the life of the contract, he Contractor will not, within the State of Minnesota, iscriminate against any employee or applicant for employient because of race, color, creed, national origin or ancestry or sex and will include a similar provision in all subcontracts entered into for the performanc0 thereof. The contract may be cancelled or terminated by the City and all money due or to become due may be forfeited for a second or subsequent violation of the terms or conditions of this paragraph. This paragraph is inserted in the contract to comply with the provisions of Minnesota Statutes Subsection 181.59. 10 • • • • 31. EXPIRATION This agreement shall be in full force and effect from and after until December 31, 1999. 32. RENEWAL TERMS The parties agree to begin a period of renegotiation of the contract not less than one year before the end of the contract term or renewal term. Notwithstanding, the foregoing, the Contractor may apply for two 3 -year extensions by making application to do so not later than twelve (12) months prior to the expiration of this contract or its renewal term on forms provided by the City. The City shall conduct an evaluation of the Contractor and the solid waste system and the proposal. This evaluation shall be completed by the City within six (6) months after receipt of the application and determination by City of its completeness. If the evaluation reveals that the Contractor has shown substantial performance of the contract or a renewal term, the Contractor shall be entitled to two, 3 -year renewal terms beyond the contract term. Nothing in this contract shall be construed to require an extension of this contract. Upon expiration of the contract and renewal terms, the City shall have the right, at its election, to extend the contract; invite additional contract applications or proposals or terminate the contract without further action. IN WITNESS WHEREOF, We have hereunto set our hands the day and year first above written. 1 1 JUNKER SANITATION, INC.: By By CITY OF STILLWATER: By By Its Mayor Its Clerk STATE OF MINNESOTA ) ss. COUNTY OF WASHINGTON) The foregoing instrument was acknowledged before me this day of , 199 , by and , on behalf of Junker Sanitation, Inc. NOTARY PUBLIC STATE OF MINNESOTA ) ss. COUNTY OF WASHINGTON) The foregoing instrument was acknowledged before me this day of 199 , by , Mayor, and , Clerk, on behalf of the City of Stillwater. 12 NOTARY PUBLIC • Discussion: This item was considered by the Commission at their meeting of April 12, 1993 meeting and continued to this meeting to allow a modification of the design to better meet the frontyard setback requirements. The current proposal places the garage 91.1 feet from the shoreline, (ordinary • high water mark (0.H.W.)). The garage would be constructed on slopes greater than 12%. Under this proposal the front of the garage is setback 18.8 feet from the front property line. A 20 ft. front setback is required. The applicant indicates in his letter of application that construction of the garage will result in improved erosion /drainage conditions by removal of the paved driveway and redirecting the run -off. A condition of approval requires removal of the storage shed that is located on the top of the bluff. The garage design is consistent with the design of the existing residence. A review of the site indicates that vegetation along the river's edge between the residence and the river was topped without benefit of the required tree trimming permit. The setback proposed for the garage is similar to other setbacks in the area that are legal non - conforming. This application has been referred to the DNR and Boundary Area Commission for review and comment as required. The DNR has reviewed the proposal and commented on the request (letter attached). The letter indicates the DNR's concerns and findings; mitigation and documentation requirements. That will be reviewed by the DNR when they receive the City decision regarding the variance. • PLANNING APPLICATION REVIEW CASE NO. V/93 -17 Planning Commission Meeting: May 10, 1993 Project Location: 118 Lakeside Drive Zoning District: RB, Bluffland /Shoreland Flood Plain? Yes Shoreland /Bluffland? Yes Applicant's Name: Michael and Sheryl Meyer Type of Application: Variance Project Description: The request is to construct a 20 ft. by 24 ft. garage with a 90 foot shoreline setback and on slopes of over 12% requiring variances to the Bluffland /Shore land Ordinance. The proposed frontyard setback is 18.8 feet, 20 feet is required. 1 The final decision regarding the variance must be certified by the Commissioner of the Department of Natural Resources. Recommendation: Consideration of revised plans. Conditions of Approval: 1. The garage addition shall be painted an earth tone color approved by the City Planner to minimize the structure's impact as viewed from the river. 2. Gutters and drain spouts shall be installed on the rear (river side) of the garage directing the rain water to the street. 3. The asphalt driveway leading from the street to the rear of the house shall be removed and grassy lawn area restored. 4. The shed located on the top of the bluff shall be removed from the site. 5. The City's variance decision shall be certified by the Commissioner of Natural Resources before the decision is final. 6. No tree cutting or timming shall be allowed without required permit from the Community Development Director. 7. A landscape plan screening the garage from the river and a drainage plan for the site shall be prepared by a professional and approved by the Community Development Director before building permits are issued. Bluffland /Shoreland Variance Requirements: 5. Variances a. Variances shall only be granted where there are particular hardships which make the strict enforcement of this ordinance impractical. Hardship means the proposed use of the property and associated structures in question cannot be established under the conditions allowed by this ordinance, the plight of the landowner is due to circumstances unique to his property, not created by the landowners after May 1, 1974; and the variance, if granted, will not alter the essential character of the locality. Economic considerations 41one shall not constitute a hardship for the reasonable use of the property and associated structures under the conditions allowed by this ordinance. In addition, no variance shall be granted that would permit any use that is prohibited in this ordinance In which the subject property is located. Conditions may lae imposed in the granting of a variance to insure compliance and to protect adjacent properties and the public interests, especially in regard to the view from the river. 2 • • • 7. Factors to be considered: a. When considering a conditional use permit, variance, subdivision, proposal or zoning amendment within the Bluffland /Shoreland district, the City shall address the following items in making its decisions: 1. Preserving the scenic and recreational resources of the St. Croix Riverway, especially in regard to the view from and use of the river. 2. The maintenance of safe and healthful conditions. 3. The prevention and control of water pollution, including sedimentation. 4. The location of the site with respect to floodways, slopes and blufflines. 5. The erosion potential of the site based on degree and direction of slope, soil type and vegetative cover. 6. Potential impacts on game and fish habitat. 7. Location of the site with respect to existing or future access roads. 8. The amount of wastes to be generated and the adjacency of the proposed disposal system. 9. The anticipated demand for police, fire, medical and school services and facilities. 10. The compatibility of the proposed development with uses on adjacent land. PLANNING COMMISSION RECOMMENDATION: Approval as conditioned. 3 To: Steve Russell From: Michael and Sheryl Meyer Subject: Variance for garage addition at 118 Lakeside Drive Date: 3 -24 -93 We would like to build a garage at street level in the location shown on the survey map. The size would be 20X24 and the elevation drawings you requested are included. A variance to build closer to the street is being sought. We have three main reasons for wanting to build the garage at street level. First is the safety issue, our current driveway is steep and it heads right for the bluff and a 35 foot drop. During the winter the drive becomes icy and very dangerous to use. Someone unfamiliar could find themselves sliding over the bluff as there is nothing to stop 'them. Preservation of the bluff is another major concern. Currently the entire yard between the house and bluff line is asphalt. Every time it rains the water comes off the house roof and also down the driveway and runs over the bluff causing errosion of the bluff line. Our house is the only one in the development that does not have a garage at street level. We are not asking for anything different than what all the other houses already have. Our plans along with building the garage include removing all of the current asphalt drive and landscaping the yard. This would be replaced with grass so the water runoff has a chance to soak into the ground instead of eroding the bluff. We would be making a natural fence of shrubs along the bluff line to keep people from falling over but also to help hold the soil in place along the bluff line. Rowers and other landscaping would be done further back from the bluff. We will be out of town from 3/26/93 to 4/13/93. Michael Meyer • • • • • • PHONE NO. tnn 01.11 STATE O F DEPARTMENT OF NATURAL RESOURCES METRO WATERS, 1200 Warner Road, St. Paul, MN 5pljE9 772 -7910 May 7, 1993 Mr. Steve Russell City Hall 216 North Fourth Stillwater, Minnesota 55082 RE: Meyer Garage Construction Slope Variance Request Dear Mr. Russell: Metro Region Waters has reviewed the information submitted on behalf of Michael Meyer to construct an attached two car garage on a slope greater than 12% in the Riverway District. As in any variance situation, the need for a variance should be minimized to the greatest extent possible. The revised plan also shows that the proposed garage does not meet the 100 foot setback from the river. The applicant should provide justification and a thorough discussion of the alternatives considered. The city's findings should document this discussion. In addition, the applicant should provide written documentation from a professional that the slopes will be stable during and after construction. We are also interested in seeing a drainage and erosion control plan for this property. We suggest that a professional be consulted regarding removal of the asphalt and revegetation of the yard area between the bluff and the structure. The application does not discuss what measures will be taken to screen the addition from view from the river. This should also be discussed at the hearing. Due to a prior commitment, there will not be a DNR representative present at the hearing. Therefore, our certification decision will rely entirely on the written record and Findings of Fact. If you have any questions, please contact me at 772 -7910. We regret that we will not be able to attend the June 2, 1992 meeting. Sincerely, Molly Shodeen Area Hydrologist c: Sandy Fecht Dan McGuiness Michael Meyer AN EQUAL OPPORTUNITY EMPLOYER CASE NUMBER PLANNING ADMINISTRATIVE FORM Street Location of Property: __ / 7 -- 7/90 Logal'Doscription of Proporty: 4 1 7. Owner: Name Description of Rec est: Address / Date of Public Hearing: NOTE: Sketch of proposed property and structure to be drawn.on back of ' .4cafra, tached, showing the following: L Vin 1. North direction. 2. Location of proposed structure or. lot. e: 3. Dimensions of front and side set - backs. �� c °E y4?,0 4. Dimensions of proposed structure. rip( . I tft . 5. Street names. M 6. Location of adjacent existing buildings. 7. Other informatipn as may be requested. Approved ___ Denied ___ by tho Planning Commission on (duce) subject to the following conditions: Approved ___ Denied ___ by the Council on subject to the following conditions: cSli11\wateI: • Publish: T H E B I R T H P L A C E O F M I N N E S O T A NOTICE OF PUBLIC HEARING VARIANCE REQUEST NOTICE IS HEREBY GIVEN, that the City Council of the City of Stillwater, Minnesota, will meet on Tuesday, May 4, 1993 at 7:00 P.M. in the Council Chambers of City Hall to consider a request from Michael and Sheryl Meyer for a Variance to the frontyard setback requirement (thirty feet required, twelve feet requested) and the slope development standard (no development on slopes over 12 %) for construction of a 20 ft. by 24 ft. attached garage at 118 Lakeside Drive. The property is located in the RB, Two Family Residential District and Bluffland /Shoreland District. Case No. V/93 -17. III All persons wishing to be heard with reference to this request will be heard at this meeting. Mary Lou Johnson City Clerk CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612-439-6121 1 of 2 Sheet CERTIFICATE OF SURVEY 1- • 28 -93 - Rev. Note: Added Sheet 2. Proposed yard and landscape easement. BMS JOB NO None SL}('EY MADE EXCLUSIVELY FOR: Michael and Sheryl Meyer, 118 Lakeside Drive. Stillwater, Minnesota 55082 f)1.5CRU ZION: As Recorded on Cert. of Title No. 43312: Lot Four (4) and the South Forty (40) feet of Lot Three (3), in Block Fifty -one (51) CARLI and SCHULENBURG'S ADDITION TO STILLWATER, Minnesota, but not including any part of vacated North Lake Street adjoining said lot, according to the recorded plat thereof on file and of record in the office of Register of Deeds of Washington County, Minnesota. As amended by Myron Shepard's Perfected Plat of the City of Stillwater dated May 21, 1878. NOTFS: Orientation of this bearing system is assumed. o Indicates 1/2" I.D. iron pipe set marked with a plastic plug inscribed RLS 13774. Elevations shown hereon are based on N.G.V.Datum. 1929 Adjustment. Offsets shown to existing and proposed structures are measured to the outside building wall line, unless noted otherwise. Note encroachment of surveyed location of southerly line of Lot 3,LAKEVIEW TERRACE which adjoins northerly. Discuss this matter with your attorney for review and opinion. Note encroachment of stone retaining wall along the n'ly desc. prop. line. Underground or overhead public or private utilities on or adjacent the property were not located in conjunction with this survey. Existing Meyer dwelling building footprint area = 1236 sq. ft. ± Proposed Garage Addition footprint area = 480 sq. ft. ± T (� 1" =20' .t/O,eTN u lo' 1 /POUSSEAO • 2 STOP- ; , eAME /i/pUSE " • . zo.2'2.` —,_. .... - - - . • - ..: ,d � /.. - — I 3.5 ' _ - N89r23Y17'� —, / t' 40. ( - a.s't I � / .LOT 3 / ,/ G L ° c. OF �RA'a '56D J QeDf • V O'G'vF /•lD .Q Q 4 • 1 -•/- 9fL Es ter. W D l lI rezz.) r' -- i. /0• 1 1� N °. //B , a i d'iF_ YE .2 E.r/snw4- V r y 62.74. k/°it / / .J TO.P,- / n Q 1 1 L/N6 �"� Fi eAA"? yLY /� -,, ''.1 J \-- .-1_ / "Amy Fco°,e Et. . / vz.; r. / 5, 2 , ,e _ / / o � q '-#N /,,6Z /-Y V Q ,1 / o. r+. w. it it / 1 1%, r, ma . . - 20.15.± gam N D ' - /P8.1 .I 20 ' L ) ki o I J1" 1 4 1 e I i P,e°POS D I 1/ /39e a..c. 6.4.,e44.4 --r_./ 1 /.ve \ IIDOV y t\ I N �y ti 1 a 7 .. _ � J i - /4 sr, 7 /9 Q, / ✓E -- -.._ i 31e 2 ,va r/ 1 1f t ---4.1 Y.9 • .. X15 1 . 1 i /e . P.eq <eJSO h g °•.vim -re..., f 106. k/4, G.v• Y BARRETT M. STACK STILLWATER, MINN. 55082 MINNESOTA REGISTERED LAND SURVEYOR Tel. No. 439 - 5630 .LO 7 3,, LACKEY /E�c1 TE C Q.9C6 78.30 - - - 4v89 °23 07' — /33 ' - - — QEL.0 ,b 1 4' / ` l , ,. / ' Z ` L 4723. C' ✓ &1,/,/ I Ler3 -85'13 ° 7' _ L°T4 4 -29 -93 - Revision Note: Revised proposed Garage Location and added location of 13% grade lines in prop. gar. addn. area. -- Sri-P 1 ( Mir c DfJC.C/dE0 JD44 '. No. I. g Se. sra A Le7 3_ . . S/ LSa4e/ E / if •5'± ( o ' 4 Ces5 BMS I f 1' Date ; .an._...2.1. 1 .3774 1 hereby certify that this survey. pl.ul. or 1e1+u11 ..as prepared by me or under my direct supcl vision and that 1 am a duly Registered Land Surveyor under the laws of the Mate of Minnesota. • .11 1 " 0 1 • PLANNING APPLICATION REVIEW CASE NO. SUP/93 -26 Planning Commission Meeting: May 10, 1993 Project Location: 514 East Alder Street Comprehensive Plan District: Residential Zoning District: Duplex Residential /Bluffland /Shoreland Applicant's Name: Wolf Marine, Inc. Type of Application: Special Use Permit PROJECT DESCRIPTION: Special Use Permit to place two signs on an existing marina building. DISCUSSION: The proposal is to place two signs on the marina building. The signs would be located on the front (south) elevation of the building and rear (north) elevation of the building. The front sign is 3 ft. by 13.5 ft. or 40.5 square feet. The building is approximately 60 ft. wide. The lettering for the sign is 12 inches while the logo is 3 ft. in height. The south elevation business identification sign can be seen from the river. It would be difficult to read by the letter from any distance and certainly not from the main traveled river channel. The second sign is on the rear of the building. The proposed sign is of similar design with the addition of 18 inch letters advertising "Slips Available ". The rear building sign (north) can also be seen from the river by • boaters using the DNR launch ramp. The Bluffland /Shoreland regulations do not allow advertising signs visible from the river. The basic Wolf Marine sign is a business identification sign. The "Slip Available" addition to the sign does advertise a product. It is suggested that part of the rear sign be relocated to the front of the building in 8 or 12 inch letters located lower than the business sign. This would make the advertising very difficult, if not impossible, to read from the river. Business identification signs are necessary for the efficient movement of people to their business destinations. The size and locations of the proposed signs will have minimum visual impact from the river. RECOMMENDATION: Approval with condition. CONDITION OF APPROVAL: 1. "Slips Available" shall be removed from the rear sign, reduced in size to 12 or 8 inches and located on the front of the building beneath the main sign. ATTACHMENT: - Application - Plans. CANNING COMMIS N u . RECOMMENDATION: Dui, i CASE NUMBER NOTE: PLANNING ADMINISTRATIVE FORM Lot "B" Exc 11023 -2025, Logal Description of Proporty ;LQf;_ "2,L, Exc 11023 -2025, All in Stillwater City Owner: Nome Wolf Marinel Inc. Address 514 Eas Alder Street Description of Request: Signage on the front and rear building , located on the described premises, attached hereto 1. North direction. 2. Location of prop osed structure on lot. 3. Dimensions of front and side set- backs. 4. Dimensions of proposed structure. 5. Street names. 6. Location of adjacent existing buildings. 7. Other information as may be requested. Approved ___ Denied ___ by ho Planning Commission subject to the following conditions: Approved ___ Denied ___ by Comments: (Use other side the Council on Caso Numbor $gam /y,3. G Fee Paid Date Filed Phone: 514 East Alder Street, Stillwater, Minnesota Street Location of Property: Registered Land Survey #73 Registered Land Survey #73 439 -2341 Applicant (if other than owner): Name Address Phone: Typo of Request : - ___ Rozoning ___ Approval of Preliminary Plat Spocial Use Permit ___ Approval of Final Plat ___ Variance :__ Other • of the Wolf Marine as according to Exhibit *NOTICE: ENGINEEING FEES MAY BE BILLED TO APPLICANT. Signature of Applicant: 2- (-- -)6 1J /mac ° fg"' z e2 L Date of Public Hearing: Sketch of proposed property and structure to be drawn,on back of this form or at- tached, showing the following: of . , 1 Y,;/ / 4 L` on �` - ( d uce) subject to the following conditions: • It • • ■ N 0 II , t N - g [ 1 L ' c f , : ,>-) w � ' c W • • • 516a 5 E A- 'f fRc - D REAR ELEVATION WOLF MARINE 514 EAST ALDER 1 /8 " =l ' S ICiN SEE IITTACH -E0 FRONT ELEVATION i WOLF MARINE 514 EAST ALDER • 1/8.1 =. J L TO: MOLLY SHODEEN, DEPARTMENT OF NATURAL RESOURCES Dan MCGINNIS, MINNESOTA /WISCONSIN BOUNDARY AREA COMMISSION FROM: STEVE RUSSELL, COMMUNITY DEVELOPMENT DIRECTOR DATE: MAY 3, 1993 illwater THE BIRTHPLACE OF MINNESOTA MEMORANDUM SUBJECT: SPECIAL USE PERMIT REQUEST FOR SIGNAGE (TWO SIGNS) FOR WOLF'S MARINE - The City of Stillwater has received a request from Wolf's Marine to attach two signs, one on the north and one on the south, building elevations. It would be difficult to see the proposed signs from the river channel. The requests will be reviewed by the Planning Commission on May 10, 1993 after 7:00 P.M. in the City Council Chambers. The City Council will hold a public hearing and review the plans on June 1, 1993. Your comments would be appreciated. Our Fax No. is 439 -0456. ATTACHMENTS: Application and Plans. CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612- 439-6121 Publish: illWater v r THE BIRTHPLACE OF MINNESOTA NOTICE OF PUBLIC HEARING SPECIAL USE PERMIT REQUEST NOTICE IS HEREBY GIVEN that the City Council of the City of Stillwater, Minnesota, will meet on Tuesday, June 1, 1993 at 7:00 P.M. in the Council Chambers of City Hall, 216 North Fourth Street, to consider a request from Wolf Marine for a Special Use Permit for placement of a 40 square foot wall sign and a 90 square foot wall sign. The property is located at 514 East Alder Street in the RB, Two Family Residential District. Case No. SUP/93 -26. All persons wishing to be heard with reference to this request will be heard at this meeting. Mary Lou Johnson City Clerk CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612- 439 -6121 • • i1hvater T H E B I R T H P L A C E O F M I N N E S O T A MEMORANDUM TO: MAYOR AND COUNCIL FROM: HERITAGE PRESERVATION COMMISSION DATE: JUNE 10, 1993 SUBJECT COMMANDER ELEVATOR, MIKE MCGUIRE Discussion: As directed by the City Council, the Heritage Preservation Commission reviewed the adaptive reuse project for the Commander Elevator at their regular meeting of June 7, 1993. The Commission approved the project with on additional condition that the applicant submit specific architectural plans for the first floor. These plans will show window and door openings and any added architectural treatments. Recommendation: The Heritage Preservation Commission approved the concept plan for the adaptive reuse project of the Commander Elevator at 421 East Nelson Street. It is recommended that Case No. SUP/88 -23 is in effect with all previous conditions and the additional condition that the applicant submit specific plans for the first floor exterior entrance to include window and door openings and any added architectural treatments, decking and street furniture. CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612 - 439 -6121 PLANNING APPLICATION REVIEW CASE NO. DR/93 -14 Project Location: 421 East Nelson Street Comprehensive Plan District: Central Business District Zoning District: CBD Applicant's Name: Mike McGuire Type of Application: Design Permit PROJECT DESCRIPTION: A Design Review Permit for an adaptive reuse project for the Commander Elevator at 421 East Nelson Street. BACKGROUND: The Stillwater City Council has directed the Heritage Preservation Commission to review the adaptive reuse project for the Comander Elevator. This project was approved by the City Council in 1988 (SUP/88 -23). Special Use Permits become null and void if substantial improvements have not been made on a structure and the use has not commenced. The elevator has a new roof which was replaced at a cost of $20,000. The City Council was requested by City Staff to make a determination that the planning approval is still active based on this improvement. They subsequently requested the H.P.C. to review the project and make a recommendation on the reuse. DISCUSSION: As stated in the Staff eport, the project includes preserving the Commander Elevator in essentially its existing form. Additional windows will be added to the north face as shown. The elevator is not included as a contributing building in the Downtown Historic District. However, it is an example of a property as defined in the agricultural context in the Context Study. Mr. McGuire has stated le may not include all the windows in the proposal. Signage will be submitted at a later date. The metal siding will remain. The first floor alterations to the retail space are not shown. This entrance (i.e. doorway treatment and architectural treatments) would need to be submitted and reviewed. CONDITIONS OF APPROVAL: 1. All previous conditions (SUP/88 -23) shall remain. 2. The applicant shall submit specific plans for the first floor exterior entrance to include window and door openings and any added architectural treatments, decking and street furniture. FINDINGS: The proposal meets the intent of the Downtown Design Guidelines. ATTACHMENTS: - Statt reports - Original Conditions of Approval. • • • . • l H . -• ;' — :----S\ • .. J ' . " - I ' ' • • I • 1 • • t , .7-1- ..„. • i . i t -,...._.......= - I e. " ..,,n.....4i.. • , . - .. ..- ■ .! L-17:- - ‘. i :•_ -.... .• . , i .,:_. i•:',. ...... f ' •,. ‘-' —.. . : • - t • .. • •:= • . • 3 - • • ••• L-__ • 1 ' • v — .7 1.• o.r• . " • " r • • •• The elevator is a community landmark. The proposed adaptive mix use will preserve the structure in essentially its existing form and provide uses compatible with the Downtown area. The plans have been referred to the Building and Fire Officials for review. Any comments received will be presented at the Commission meeting for consideration. Recommendation: Approval as conditioned. CONDITIONS: 1. The main floor elevation shall be one foot above the 100 year flood elevation. 2. Handicapped access requirments shall be met and plans for access approved by the Community Development Director. 3. A sign program for the building shall be submitted before building occupancy. 4. All building code requirements shall be met for reuse. 5. The integrity of the foundation of the structure shall be certified by a qualified professional for the proposed use. 6. The applicant shall cooperate with the City in providing additional parking in the area of the site including possible decking of existing lot as acceptable to the applicant and City. 7. The exterior treatment of the building shall be reviewed by the Downtown Design Committee using the Downtown Design Guidelines. 8. The building shall be slprinklered. 9. The Northeast area foundation shall be replaced or repaired. 10. A detailed Structural Engineer report and detailed building construction plans shall be submitted before a building permit is issued. PLANNING COMMISSION ACTION: Recommended approval as conditioned. Attachment: Plans. • • • WASHINGTON COUNTY HISTORIC COURTHOUSE June 3, 1993 Ann Terwedo Stillwater City Hall 216 North 4th Street Stillwater, MN 55082 Dear Ann: Thank you for your planning assistance for the upcoming Sesquicentennial exhibit - "Stillwater: Wilderness to Rivertown" that will be opening July 4 weekend (and running through December 31). The context study will be a helpful resource as we write the text for artifacts and photos. We would like to borrow from the City, the original 1R94 ritv charter for the exhibit. It would be displayed in a locked glass case in our vault exhibit room. The exhibit is only open when there are attendents present so it is a very secure area. We are excitied about this special exhibit focusing on Stillwater's rich heritage and appreciate whatever the City can do to contribute to to exhibit. y, Mar de Boe . rr q F LO P3 • Of-6 k`fAcxx .Le books 101 W. Pine Street Stillwater, MN 55082 (612) 430 -6233 MARLENE de BOEF Coordinator �.� (aL1:rrc3.,\ A-pp va v cam,\ �Lj • May 26, 1993 Mayor of Stillwater Stillwater City Council 216 N. 4th Street Stillwater, MN. 55082 Re: Moving of fence and payment due Gentlemen and Ladies: We are sending our fence bill (attached) to the City of Stillwater, for payment due. According to city ordinances, we had to install the fence that encloses the back side of our pool, before the City of Stillwater finished their job. If the City of Stillwater would have finished laying and covering the sewer pipe in our back yard prior to the completion of our pool, (like we were told) this problem would not have occurred. The job was also delayed, because the city did not order enough pipe to extend past the neighbors property line to prevent flooding or washing out to their yard and ours. • As a result, our fence was bordering our pool and not the property line, where it was originally suppose to have been installed. The City of Stillwater, finally sent a crew to finish the job in June of 1992. We waited to have the fence moved until now (spring of 1993) to make sure no further problems occurred. The fence is now where it should have been from the beginning. We ask that the City of Stillwater compensate us for having our fence moved to our property line (We are only asking for the fence bill to be paid). It has made quite a difference having our yard back to normal. Please contact us once this letter has been reviewed. You can reach us at 439 -0798 after 3:30 p.m. Thank you. Sincer »ly, Tom & Lori Martin Sold to: Your Order No. Date Shipped Quantity 47'' Laurie & Tom Martin 1020 W. Sycamore St. Stillwater, MN 55082 1. WHITE • Customer Copy 2. YELLOW - Loadir •)y Our Ordet No. Sh,poed Via Shawn INVOICE Ye we 44 N? 1 060 4/30/93 147 W. 78th Street Bloomington, MN 55420 (612) 888 -6843 Descnpuon F.O.B. PLEASE REMIT TO STERLING FENCE INC. 147 W. 78TH ST. BLOOMINGTON, MN 55420 Ship to Salesman 439 -0798 Date Lance Beaulieu Terms Balance on Completion Price Per Amount 11 2a. chain link fence X 48" Comp Tnstallpol 251.81 Reinstall 45' 75.00 Remove 45' and crack off concrete 87.00 i Suh total All R1 Minimum Labor 45.00 Toth., 458.81 Deposit (80.00) Ralano.p Dtip 17R R1 3. PINK • Accounting Copy 4. GOLD • Numerical Copy Total Amol if Invoice • • • • BOARD MEMBERS: DENNIS McKEAN DON JAHNKE, President Secretary /Manager JOHN L. JEWELL JAMES WEAVER June 7, 1993 Mayor Hooley 216 North Fourth Street Stillwater, Minnesota 55082 Mayor Hooley, Jack Jewell's current term on the Board of Water Commissioners expires June 30, 1993. He has expressed his willingness to again serve on the Board. It is the desire of the Board, to ask for Mr. Jewell's reappointment, as a member of the Board of Water Commissioners. Sincerely, Dennis McKean DM /dm BOARD OF WATER COMMISSIONERS 204 NORTH THIRD STREET STILLWATER, MINNESOTA 55082 i11wter THE BIRTHPLACE OF MINNESOTA MEMORANDUM TO: MAYOR AND CITY COUNCIL FROM: ANN PUNG - TERWEDO, CITY PLANNER DATE: JUNE 10, 1993 SUBJECT: LILY LAKE WATER MONITORING The PCA has been conducting seci -disk water monitoring of Lily Lake since 1975. Their tests have been limited. The Board of Soil and Water Resources can conduct water monitoring of Lily Lake at a cost of $1,100. The following is a list of parameters which can be tested. - Ammonia Nitrogen - Nitrate - Total Phosphorus - Chloride - PH The results of the testing will indicate the level of nutrients in the lake and where the watershed is located which may be adding to the nutrient level in the lake. It may also make some recommendations to the City on ways to improve the lake. There are funds in both the Middle River and Brown's Creek Watershed city budgets for this study. Recommendation: Enter into a contract with the Board of Soil and Water Resources to conduct water sampling of Lily Lake as stated. CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612 - 439 -6121 June 7, 1993 Dear Ann, Sincerely, D/ Enclosure MINNESOTA t SOIL AND WATER CONSERVATION DISTRICTS Ms. Ann Pung - Terwedo City of Stillwater 216 North Fourth Street Stillwater, MN 55028 Enclosed please find a proposal and cost estimate that I have prepared to have the Washington SWCD sample Lilly Lake. If everything is in order, . pertaining to what we discussed, please sign the enclosed agreement so that•we can proceed as soon as possible. We need to get a sample before June is over. I have some good cont .acts with labs that do the sample analysis that we will need, so please contact me and I would be willing to set up 4n account for you. The City will be billed directly by th lab. If you have any questions please feel free to contact me at 439 -6361. Tim Fredbo Water Resource Specialist AN EQUAL OPPORTUNITY EMPLOYER WASHINGTON SOIL AND WATER CONSERVATION DISTRICT 1825 Curve Crest Blvd., Room 101 Stillwater, MN 55082 (612) 439 -6361 • • • City of Stillwater Water Monitoring Proaosal Sample Lilly Lake, at one sampling station over the deepest point in the lake. General surveillance sampling, consisting of an epilimnetic (surface) composite =ample collected at the sampling point once a month, during the months of June, July, and August of 1993. This level of sampling should be continued for a minimum of two years. Results should be used to determine what, if any, further sampling efforts should be pursued. Dissolved oxygen, temperature, and Secchi disk transparency will be measured in the field when the sample_ is collected. Grab samples collected will be analyzed at a beater testing lab for the following parameters: - K:jeldahl Nitrogen - Nitrate /Nitrite Nitrogen - Total Phosphorus - Chlorophyll -a - pH The resulting water quality data will be used to determine if water meets MPCA standards, and to gauge the need for possible future, more intensive studies. ESTIMATE OF COSTS Cost Estimate For SWCD Assistance: Labor per sampling time,, including lab delivery - 5 hours 5 hours „ 3 sampling events - 15 hours 15 hours x $20.00/hour (SWCD labor rate) =$300 Summarize data and prepare report of findings - 16 hours_ 24 hours .. $20. OO /hour = $480 Estimate of Laboratory Casts: Approximately $100.00 per sample 1 sample x 3 sampling events = 3 samples 3 samples x $100.00 per sample = $300 Total cost to Stillwater, SWCD labor + lab costs = $1080.00 LIST OF BILLS • EXHIBIT "A" TO RESOLUTION NO. 93 -109 ABM Equipment & Supply Ace Hardware American Linen Supply Ameridata Arrow Building Center A T & T Bailey, Charles Biff's, Inc. Bryan Rock Burmaster, Russell B. W. B. R. Clog Un- Boggler Common Health Clinic Croixside Printing Croix Valley Glassworks DAC Industries Davies Water Equipment Del's Stillwater Outdoor Equip. Dept. Labor /Industry DeRosier, Brian W. Duro - Test Corporation Emergency Apparatus • Equipment Supply Inc. Fred's Tire Goodin Company Gopher Athletics Gopher State Gordon Iron and Metal G & K Services Hance Office Machines Independent School District 834 I. A. A. I. Jim's Building Mte. Junker Sanitation Service Lakeland Ford Trucks Lake Management, Inc. Magnuson, David McGarry - Kearney Agency Mille Lacs Contracting Mn. Correctional Facility M. J. Raleigh Trucking 916 Vo Tech Nordic Truck Parts Northern Dewatering Northern Hydraulics North Star Turf N. W. Tire Company One Hour Express Photo • Polfus Implement Precision Business Systems Repairs - Vactor Trash Cans /Bags Towel Service Multi Modem Landscape Timbers Leased Equipment Curb /Sidewalk Portable Rental Rock /Agri -Lime Janitor Services Services Services - Garage FSAC -Close Account Spiess Cards Replace Windshield 2 - Liquid Alive Repair Clamp Repair Weed Whip 6 Objects Training Officers Fluorescent Bulbs Repairs- Ladder Truck Filters /Repair A/C Tire /Tubes Pipe Megaphones Locate Requests Iron Uniform Rental Service Contract Lily Lake DARE Program Dues - Barthol /Bell Wax Floors -City Hall Lift Stations Muffler Weed /Algae Control Legal Services Liability -Pow Wow Payment No. 2 Printing Black Dirt Flowers Brake Lining Bypass Pumping Repair Pump Chemicals Tire Film Processing Blades /Tank Recorder Microphones $ 668.82 91.38 43.90 503.49 109.61 54.37 625.00 189.78 71.62 480.00 4,212.06 60.00 787.74 270.51 162.87 124.49 100.54 21.00 60.00 150.00 217.02 794.17 1,469.80 41.28 123.61 283.80 67.50 123.01 1,052.46 230.00 67.50 20.00 346.25 170.40 183.19 1,410.00 7,230.00 451.70 52,910.53 634.37 231.70 216.00 159.84 3,770.91 15.00 817.55 133.29 10.54 261.28 45.54 Rigs & Squads Reichow, David Ruffridge Johnson Company St. Croix Animal Shelter St. Croix Car Wash Sentry Systems Short Elliott Hendrickson Snyder Bros. #16 Stafford, R. H. Washington County Treasurer Stillwater Area C of C Stillwater Book & Stat_onery Stillwater Ford Stillwater Gazette Stillwater Gazette Stillwater Motor Company Stillwater Towing T. A. Schifsky & Sons Tank Force Tips Tennessen Associates Thompson Hardware Twin City Concrete Uniforms Unlimited U. S. West Communications Valley Auto Supply Valley Trophy Center Vern's GTC Auto Parts Volk Sewer & Water Wardell, Leslie Warning Lites Washington Cty Human Watson, Dennis Wybrite Inc. Yocum Oil Company Zee Medical ADDENDUM TO BILLS S Amdahl, Chris A T & T Crotty, Thomas Ecolab Pest Elimination Fire Engineering Greeder Electric International Personnel Mgmt. Junker Sanitation Service Kriesel, Nile Labor Relations Assn. League Minnesota Cities - Insurance Trust Mn. Cellular One Face Masks /Pistol Reimburse - Repair Kit Sprocket Assy. May Charges Squads Washed Quarterly Charge Engineering Film /Batteries Property Taxes -Runk Donation - Andersen Found Supplies Auto Parts Publications Ad Part Time Employees Auto Parts Tow Squads Blacktop Repair Nozzle Services Supplies Paint Misc. Uniforms Telephone Auto Parts 1 Plaque Mud Flaps /Starter Payment No. 1 DARE Refreshments Barricades Exam- Bjorkman Programming Mte. Contract Fuel Oil /Gas First Aid Supplies Repair Garage Door Long Distance Calls Reimburse- Meals,Housing Pest Control Subscription Lights -Fire Hall Membership - Kriesel Haul Tires Reimburse - Expenses Arbitration Insurance Mobile Phone i 823.88 6.34 16.93 467.99 42.60 54.00 6,702.89 22.71 953.59 1,000.00 375.87 310.57 424.19 37.40 180.39 85.20 2,219.09 83.57 4,555.70 28.68 101.71 361.26 1,854.64 764.73 33.32 53.32 124,423.44 28.76 40.36 150.00 115.00 241.00 432.46 89.15 61.00 106.99 288.23 218.33 38.50 81.20 85.00 36.00 745.72 1,237.50 41,041.50 24.20 • • • • • 4 Mn. City Management Assn. 3 M N. W. Tire & Battery Pilquist Radiator Russell, Steve U. S. West Communications Valley Trophy Center Bodlovick, Ann Kimble, Jay Membership - Kriesel Red /White Tape -Truck Change Tire Repair Radiator Reimburse -Meals Telephone Pocket Badges Reimburse - Expenses Reimburse- Expenses Adopted by the Council this 15th day of June, 1993. APPROVED FOR PAYMENT 60.00 286.27 10.00 35.00 24.94 17.30 45.00 234.11 240.68 • • • APPLICATIONS June 15, 1993 Contractor's Licenses Allied Roofing Co. Roofing Renewal 22543 E. Martin Lk. Rd. Stacy, Mn. 55079 Giebles Woodworking General Contractor Renewal 706 W. Hickory St. Stillwater, Mn. 55082 • Applicant Inforrnation Name of , _eraanizat1ort Applicant Nar:Te(Fu).1)_4.- Home Phone – P0.1 Rs1 Facility Inforrnatiort Park ••r facility to be used Date to be used ? ;a— 1 S Number of persons expected Check Appropriate Information Beer to Cc'rlsurtle Seer to Sell & Consume Wine to Consume Si llWate THE BIRTHPLACE OF MINNESOTA APPLICATION TO CONSUME Work Phi ,ne % — / 7 O ° I 7 3y Time t o be Purpose(softball game weddinc, etc.) X1 Type of activity(fund raiser, dancing, music, etc.) Security Information (Internal Use Only) Police Officer Required by City? Yes. Offic Rate of Pay $ Mail License To:(If different than applicant) 6-3 ,'e Q am- - • Birti Date SL =LJ — Cr / 1 e ot / 34, No. Z ip used — 7 : , Liquor to Consume Liquor to S -11 & Consume Wine to Sell & Co=nsume CITY HALL: 216 NORTH FOURTH STILLWATER, MINNESOTA 55082 PHONE: 612- 439-6121 • LOCATION: STILLWATER, MINNESOTA CONTRACTOR VOLK SEWER AND WATER 8909 BASS CREEK COURT BROOKLYN PARK, MINNESOTA 55428 CONTR. FOR HIGHLANDS 4TH ADD. APPLIC. DATE 3 N C . I C ; �i 3 PERIOD END. JU NL :5 ic1dt3 DESCRIPTION APPLICATION FOR PAYMENT (UNIT PRICE CONTRACT) NO. I OWNER: STILLWATER, MINNESOTA OWNER'S PROJECT NO. L.I. 293 ENGINEER'S PROJECT NO. 93253 CONTRACT DATE CONTRACT AMOUNT APPLICATION FOR PAYMENT CONTRACT QUANT. UNIT UNIT QUANT. TO DATE PRICE $301,214.65 STREETS - HIGHLANDS OF STILLWATER 4th ADD. 1 MOBILIZATION LS 1 -95 2,650.00 $ 11 1.50 2 TOPSOIL BORROW (LV) C.Y. 260 7.50 $ 3 SUBGRADE PREPARATION RD.STA 17.2 190.00 $ 4 AGGREGATE BASE, CLASS 5 (100% CRUSHED) TON 2665 6.50 $ 5 TYPE 41 WEARING COURSE TON 695 22.25 $ 6 TYPE 31 BINDER COURSE TON 695 20.75 $ 7 BIT. MATERIAL FOR TACK GAL 315 1.25 $ 8 6" CONCRETE WALK S.F. 8225 1.65 $ 9 D418 CONC. CURB & GUTTER L.F. 3680 4.60 $ 10 SODDING, TYPE EROSION CONTROL S.Y. 1800 1.75 $ 11 BALE CHECKS EACH 20 3.50 $ TOTAL STREET CONSTRUCTION $ I . 81 50 • SANITARY SEWER - HIGHLANDS OF STILLWATER 4th ADD. PAGE 1 OF 6 SHORT ELLIOTT HENDRICKSON, INC. TOTAL Total Contract Amount $301,214.65 t l CONTRACTOR'S AFFIDAVIT I V V1 The undersigned Contractor hereby swears under penalty of perjury that (1) all previous progress payments received from the Owner on account of work performed under the contract referred to above have been applied by the undersigned to discharge in full all obligations of the undersigned incurred in connection with work covered by prior Applications for Payment under said contract, and (2) all Materials and equipment incorporated in said Project or otherwise listed in or covered by this Application for Payment are free and clear of all liens, claims, security interests and encumbrances. Dated County of State of Date Material Suitably Stored on' Site, Not Incorporated into Work Contract Change Order No. Contract Change Order No. Contract Change Order Nq. 4 Before me on this 7, , day of ; , 19 9) personally appeared /!.��- �,^ / I ' � � known to me, who being duly sworn, did depose and say thatle is the i/ /ct u 1 , of the Contractor /C (?-q6 above mentioned; that he executed the af4ove Application for Payment and Affidavit on behalf of said Contractor; and that all of the statements contained therein arel true, correct and complete. My Commission Expires RANDY P. VOLK c /7 (q7 By: APPLICATION FOR PAYMENT Total Amount Earned % Complete $ % Complete $ % Complete $ Gross Amount Due $ /30,0'72.04 - Less 5 % Retainage $ Amount Due to Date $ j 2y , 2 ;. 9 Less Previous Applications $ c 00 Amount Due This Application $ /24,123.41 VOLK SEWER AND WATER (Contractor) By: (J;--L }�� E 5 I G G ti T (Name and Title) SHORT ELLIOTT HENDRIC c otary Public) PAGE 6 OF 6 SHORT ELLIOTT HENDRICKSON, INC. NOT >■! f CO:; lTY My c.orrcnicsio 1 expires 10-18.96 The undersigned has checked a®terze-A Sptioati fer Payment shown above. A part of this Application is the Contractor's Affidavit stating that all previous payments to him under this Contract have been applied by him to discharge in full all of his obligations in connection with the work covered by all prior Applications for Payment. In accordance with the Contract, the undersigned approves payment to the Contractor of the Amount Due. ON, INC. $ /0.3. 54r1.35 1 $ 2 `- 7 4 2.4. (0`) • ,rte» -J 4' - - .u:o.) ,e0-1) _ tau, At — Q .t4 - ,22.4 , - - /3 ol i4 tz) eve- % L.� -ecC- � . dz-v.,k2L) .� Ateeetie j ,Z / t 4/4.4)2-) , z) f .,C- / _ t , z, ex , A & ,CG -,z 2 e — ti ,k vxJ.. AZ4 ,L1-7it} . ./7z 4 ; - 6 7.1Z- 6 _4 :1 � �` X`a dam- 14.26 1 , ,,.A - „Aline — !' off. _weud. A.A.keT � "e"It./ � -, mac -� 47a- ( � � 2,4- ,�c — - .-� — (, �� . t✓ Ate sec- 2.4r /z-1 -2 -1-er )‘77,12-&-A--1-/t) - 722A) Ski,-7.464k} • • eL-• - ), � „ 7264-; -- c� :410x .eztozz)x/,, ti . " d(,1- SfiL,J,f2A) ,e) 4 -- - �-� - 74- ,C ` fix. -) ,A.-/ J . . .4U k40 Aeleja-Lz) Aig-u- re-132-ed-4-- 9 CAA24,Z) �. - � • • rr � O m n o rta o ] r Q, n 0, 0 n DRC Complaint Management • Stillwater sanitation service Source LGO�(�G /5 h (JC'•r{ ISSUE: pear ,'►r. Fritts, and now request a hearing of my on the phone a few weeks ssiUle time' with the earliest po ever since I Spoke a t the our garbage e Uze DRC ick up the 10 years we've problems care down the lane to pick for our 2 220 Orwell urt refuses r ear. prior to for the s linker Sanitatio new carts last year. both homes, they changes to the down and picked up lived here they came down not physically push OO � when my husba husband travele drive up Fairy Fails city limits he I suggest the We are within the lane- or pull the full cart up Road to see what the problem is. this matter. Thank you for your prompt attention to R • SPONSE : 1 --- k. W-% . QhQ. S - C- ��.. 6 j. .da_-- RA Q a. . ctk, _± , 1 0/cL. Ct-Va., Lx3,.. ...._ \k_.›.-Vsk- \ ' L A:72-k V 5 „ ,JA u-k; ., cab -- C: A l_bey- !. v�K4 -V° ,. . , e -b v� sz _. CI LY W £ v a� .o DRC ACTION: Address PROBLEM ii 1 J V-2--C1 j- -G LC Phone q 3 — T 7 J A view of the area reveals a long driveway with home out of street view. The DRC understands the customer's concerns but concludes that the Contractor is fulfilling his obligation under Item #5 in the City contract which specifies - -- curbside pick up... This complaint raises no issue under Item #6. DRC 5/20/93 30 day corm - out. Problem resolved? Yes No • • • June 3, 1993 Re: Variance Requests Ordinance Change KRONGARD CONSTRUCTION COMPANY 14791 -60TH STREET NORTH, SUITE 2 STILLWATER, MN 55082 612- 430 -2314 Mayor Hooley & Stillwater Council Members City of Stillwater 216 North Fourth Street Stillwater, MN 55082 VARIANCE REQUESTS We would like to request variances at the following properties located within the City of Stillwater : 1101 LeCuyer Court 2329 Van Tassel Court 2314 Eagle Ridge Trail 1051 Eagle Ridge Trail 2309 Van Tassel Court 2230 Oak Glen Crescent The variance request is to allow us to begin construction at 7:00 A.M. (or earlier) in the morning. The current ordinance is 8:00 A.M. ORDINANCE CHANGE We ask that you would consider changing the ordinance requiring construction start time from 8:00 A.M. to 7 :00 A.M (or earlier). Please consider the following: 1. Because of the short construction season in Minnesota, contractors are required to earn a living during a much shorter year than most other occupations. Because of rain and snow, we need to work when the weather will allow. 2. Many trades that work outside need to start early to avoid the heat of the day, and thus protect their health. 3. Almost without exception, suppliers begin their work day and deliver their materials at 7:00 A.M. or earlier. City of Stillwater June 3, 1993 Page 2 We would greatly appreciate your cooperation. have any questions. Sincerely, KRONGARD CONSTRUCTION COMPANY 4. All of the neighboring cities and Washington County (which governs unincorporated towns) have their ordinances at 6:00 or 7:00 A.M. as follows: Susan Krongard 6:00 A.M. 7:00 A.M. 7:00 A.M. 7:00 A.M. 7:00 A.M. City Of Woodbury (739 -5972 City of Afton (436 -5090 City of Bayport (439 -2530 - City of Oak Park Hgts (439 -4723 - Washington County (430 -6661 - cc: David Magnuson, Stillwater City Attorney Al Zepper, Stillwater Building Inspection Department - Sherry) - Alex Wikstrom) Ken Hartung) Sandy) Al Goodman) Please feel free to call us if you • • • ARNE H. CARLSON GOVERNOR committee: STATE OF MINNESOTA OFFICE OF THE GOVERNOR 130 STATE CAPITOL SAINT PAUL 55155 TO: AFFECTED STATE LEGISLATORS, CLERKS, CITY AND COUNTY ADMINISTRATORS FR: JOESEPH R. KINGMAN III, DIRECTOR OF APPOINTMENTS AND CONSTITUENT SERVICES DATE: JUNE 9, 1993 SUBJECT: NOTICE OF MEETING DATE FOR METROPOLITAN COUNCIL CANDIDATES In July 1993, all Metropolitan Council seats will become vacant due to the redistricting of the Metropolitan Council Districts. The Metropolitan Council Nominating Committee must now conduct a public hearing to consider candidates for the seats. Attached is a map showing the new Met Council districts. Governor Carlson has designated the following persons to serve on the nominating Maureen Shaver (Chair), Wayzata Karen Anderson (Elected official), Minnetonka Sally Evert, Stillwater Paul Gam, Arden Hills Janice Johnson (Elected official), Hastings Martin Kellogg, Saint Paul Douglas Tenpas (Elected official), Eden Prairie The nominating committee will hold the hearing on Wednesday, July 7, at 6:00 p.m. in the council chambers at the Metropolitan Council office, located at 230 East Fifth Street in downtown St. Paul. Persons interested in applying are requested to appear at the hearing. Each candidate will be allotted no longer than 5 minutes to make a presentation before the nominating committee, followed by a brief question and answer period. The nominating committee will then submit a List of nominees to the Governor for this appointment. If you have any questions or need an application, please feel free to call Cheryl Talberg at 296 -0077 or John Hultquist at 296 -0013. AN EQUAL OPPORTUNITY EMPLOYER CI PRINTED ON RECYCLED PAPER s∎ 3.75 2 •••••• .., L.k..., top rturoarm 0 Gamma Metropolitan Council Plan : SF1081 1 14,6 Owes Prior LAB p •_. C. o. Loom+, Bwooktr• Puck n RNA 11.01 m.....i tom . ig) Calmir. sow Part L 4 "' w 16 0 ❑ O Nampo. mop. Omot IL Lai Mar c..y., 0.1.. • • • • • I. Staff Reports I. Call to Order III. Visitors AGENDA CITY OF OAK PART{ HEIGHTS MONDAY, JUNE 14, 1993 -- 6:15 P.M. 6:15 P.M. AGENDA 7:00 P.M. AGENDA II, Public Hearings Kaehler - CUP (Home Occupation License) Continued Ordinance #1123 - Possession of Tobacco by Children IV. Departmental Reports Doerr - Administration Kern - Streets Seggelke - Parks Schaaf - Utilities O'Neal - Police Cable Update Consolidation Update Water Management Update V. Old Business Junker Contract School Sidewalk County Cost Participation Met Council Survey Hall Drainage Issue HRA - HOME Program VI. Review Minutes - May 10th & 24th VII. New Business River Hills II Bids Outside Employment Policy Plowing & Miscellaneous Construction Bids Coffey Sign Request Budget Amendments Fred Kropidlowski - Full Time Status PD Budget Amendment VIII. Bills Presented for Approval & Treasurer's Report J VI 1 11 _ 1_ 1_� VfV\ fll \r\ I IL1V1 I I J IX. Correspondence Presented Ochs Agency Valley Branch Watershed District x 2 MN PCA SAEDC Metropolitan Waste Control x 2 Stillwater Area Chamber of Commerce 1 • • JUN 14 '93 I .ELLISON CO. _ REAL ESTATE DEVELOPMENT AND CONSTRUCTION SERVICES 3880 LAVERNE AVENUE NORTH, LAKE ELMO, MN 55042 • OFFICE 612 -777 -8646 • FAX 612.777.8673 June 14, 1993 Ms, Mary Lou Johnson City Clerk City of Stillwater 216 N. 4th Street Stillwater, MN 55082 03 :47PM DER INCOPORATED 612 777867' Via Fax # 439 -0456 and U.S. Mail Dear Ms, Johnson: On behalf of the Partners of the Stillwater Veterinary Clinic, I would like to extend an invitation to the mayor, council members and economic development staff of the City of Stillwater to join us at a groundbrealdng ceremony at the site at 11.30 a.m. on Thursday, June 24, 1993. The building will be located at 2020 Curve Crest Blvd., Stillwater, Minnesota. We wish to thank you for your courteousness and responsiveness during our plan approval process and look forward to a long and mutually beneficial relationship between the City of Stillwater and the Stillwater Veterinary Clinic. Respectfully yours, JEK:kmh P.2