The URL can be used to link to this page

Home My WebLink About07/12/2012 Meeting i!• iMN• •f1YN •!1• •#i City of App�e Va��ev JULY 12, 2012 CITY COUNCIL INFORMAL MEETING TENTATIVE DISCUSSION ITEMS 5:30 P.M. 1. Council Discussion Items. (5 min.) 2. Hayes Community and Senior Center Update. (10 min.) 3. Bonding Requirements for Licenses. (10 min.) 4. Flagstaff Avenue/Fischer Point Addition Engineering Study. (30 min.) 5. 2011 Financial Audit Review. (20 min.) 6. Adj ourn. CITY COUNCIL REGULAR MEETING TENTATIVE AGENDA 7:00 P.M. 1. Call to Order and Pledge. 2. Approval of Agenda. 3. Audience - 10 Minutes Total Time Limit - For Items NOT on this Agenda. 4. Approval of Consent A�enda Items *: *A. Approve Minutes of June 28, 2012, Regular Meeting. *B. Adopt Resolution Accepting Donation of $250.00 from Gail and Edward Zacharias for Valleywood Clubhouse. *C. Receive 2011 Annual Audited City Financial Statements and Management Letter. *D. Approve ALF Ambulance Proposed 2013 Budget. *E. Approve Modification to Energy Efficiency and Conservation Block Grant (EECBG) Agreement to Fund Fire Station Exterior and Parking Lot Light Retrofits. *F. Table 2011 Metropolitan Council Livable Communities Demonstration Account (LCDA) Grant Agreement for Commons I and II Site Acquisition and Designate Signing Authority. (Tabled from June 28, 2012.) *G. Approve Change in Scope of Cedar Avenue Transitway Improvement Project to Provide Additional Work Associated with Irrigation and Sidewalk Adjacent to Southport Center. *H. Approve Police Liaison Services Agreement with Independent School District 196 for 2012-2013 School Year. *I. Adopt Resolution Amending Date for Receipt of Bids for AV Project 2012-108, Water Treatment Plant Expansion to July 31, 2012, at 10:00 a.m. *J. Approve Change Order No. 1 to AV Project 2011-105, Flagstaff Avenue Extension - Add $28,449.60. * Items marked with an asterisk (*) are considered routine and will be enacted with a single motion, without discussion, unless a councilmember or citizen requests to have any item separately considered. It will then be moved to the regular agenda for consideration. (continued on reverse side) 4. Approval of Consent A�enda Items *- Continued: *K. Approve Change Orders to Valleywood Clubhouse Project: * l. No. 4 to Project #2200 — Plumbing/Piping - Add $743.00. *2. No. 4 to Project #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition — Add $8,000.00. *L. Approve Change Order No. 1 for AV Project 2011-151, 2011 CIPP Repairs, with Visu-Sewer, Inc., by Adding $1,980.00, and Approve Acceptance and Final Payment of $8,630.50. *M. Approve Acceptance and Final Payment on Various Agreements: * 1. Budget Sandblasting & Painting, Inc., for AV Project 2012-120, 2012 Reconditioning and Painting of Steel Fence Sections, Fence Support Posts, and Decorative Light Poles - $2,898.72. *2. Jirik Sod Farms, Inc., for AV Project 2012-122, 2012 Sod Replacement Services - $3,480.00. *3. Midwest Trenchless Technologies for AV Project 2010-139, 2010 CIPP Repairs - $14,338.50. *N. Approve Personnel Report. 5. Re ular A�enda Items: A. Night to Unite Celebration: 1. Proclaim 4th Annual "Night to Unite" on August 7, 2012, and Review Schedule of Activities. 2. Resolution Accepting Donation of $500.00 in Gift Cards from Wal-Mart. B. Proclaim July 20, 2012, as "Randy Johnson Day". 6. Other Staff Items A. Road and Project Construction Update. 7. Council Items and Communications. 8. Calendar of Upcoming Events. 9. Claims and Bills. 10. Adjourn. NEXT REGULARLY SCHEDULED MEETINGS: Thursday July 26 7:00 p.m. (Regular) Thursday August 9 5:30 p.m. (Informal) " " 7:00 p.m. (Regular) Thursday August 23 7:00 p.m. (Regular) Regular meetings are broadcast, live, on Charter Communications Cable Channel 16. (Agendas and meeting minutes are also available on the City's Internet Web Site www. cityofapplevalley. org) 4M• •��s esa�• •s•• ••s City of App�e Va��ev UPDATE OF CITY COUNCIL REGULAR MEETING ACTIONS JULY 12, 2012 3. Audience - For Items NOT on this Agenda - No one requested to speak. 4. Approved All Consent A�enda Items *: *A. Approve Minutes of June 28, 2012, Regular Meeting. *B. Adopt Resolution Accepting Donation of $250.00 from Gail and Edward Zacharias for Valleywood Clubhouse. *C. Receive 2011 Annual Audited City Financial Statements and Management Letter. *D. Approve ALF Ambulance Proposed 2013 Budget. *E. Approve Modification to Energy Efficiency and Conservation Block Grant (EECBG) Agreement to Fund Fire Station Exterior and Parking Lot Light Retrofits. *F. Table 2011 Metropolitan Council Livable Communities Demonstration Account (LCDA) Grant Agreement for Commons I and II Site Acquisition and Designate Signing Authority. (Tabled from June 28, 2012.) *G. Approve Change in Scope of Cedar Avenue Transitway Improvement Project to Provide Additional Work Associated with Irrigation and Sidewalk Adjacent to Southport Center. *H. Approve Police Liaison Services Agreement with Independent School District 196 for 2012-2013 School Year. *I. Adopt Resolution Amending Date for Receipt of Bids for AV Project 2012-108, Water Treatment Plant Expansion to July 31, 2012, at 10:00 a.m. *J. Approve Change Order No. 1 to AV Project 2011-105, Flagstaff Avenue Extension - Add $28,449.60. *K: Approve Change Orders to Valleywood Clubhouse Project: * 1. No. 4 to Project #2200 — Plumbing/Piping - Add $743.00. �2. No. 4 to Project #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition — Add $8,000.00. *L. Approve Change Order No. 1 for AV Project 2011-151, 2011 CIPP Repairs, with Visu-Sewer, Inc., by Adding $1,980.00, and Approve Acceptance and Final Payment of $8,630.50. *M. Approve Acceptance and Final Payment on Various Agreements: * 1. Budget Sandblasting & Painting, Inc., for AV Project 2012-120, 2012 Reconditioning and Paintir�g of Steel Fence Sections, Fence Support Posts, and Decorative Light Poles - $2,898.72. *2. Jirik Sod Farms, Inc., for AV Project 2012-122, 2012 Sod Replacement Services - $3,480.00. * Items marked with an asterisk (*) are considered routine and will be enacted with a single motion, without discussion, unless a councilmember or citizen requests to have any item separately considered. It will then be moved to the regular agenda for consideration. (continued on reverse side) 4. Approved All Consent A�enda Items * Continued: *3. Midwest Trenchless Technologies for AV Project 2010-139, 2010 CIPP Repairs - $14,338.50. *N. Approve Personnel Report. 5. Re ular A enda Items: A. Night to Unite Celebration: l. Proclaimed 4th Annual "Night to Unite" on August 7, 2012, and Reviewed Schedule of Activities. 2. Adopted Resolution Accepting Donation of $500.00 in Gift Cards from Wal-Mart. B. Proclaimed July 20, 2012, as "Randy Johnson Day". 6. Other Staff Items A. Road and Project Construction Update. 7. Council Items and Communications. 8. Approved Calendar of Upcoming Events. 9. Approved Claims and Bills. NEXT REGULARLY SCHEDULED MEETINGS: Thursday July 26 7:00 p.m. (Regular) Thursday August 9 5:30 p.m. (Informal) " " 7:00 p.m. (Regular) Thursday August 23 7:00 p.m. (Regular) Regular meetings are broadcast, live, on Charter Communications Cable Channel 16. (Agendas and meeting minutes are also available on the City's Internet Web Site www. cityofapplevalley. org) ... �N�'-3 .... ..... .... ,.. City of ApPVaIlev MEMO City Clerk's Office TO: Mayor, City Council, and City Administrator FROM: Pamela J. Gackstetter, City Clerk DATE: July 9, 2012 SUBJECT: BONDING REQUIREMENTS FOR VARIOUS LICENSES Apple Valley City Code requires licensees to obtain Corporate Surety Bonds in connection with specific licenses. Following is a chart indicating the amount of the Corporate Surety Bond required by license type: License Type Bond Amount On-Sale Intoxicating Liquor $ 5,000 On-Sale Intoxicating Liquor — Club $ 3,000 On-Sale Wine $ 5,000 Pawnbroker $10,000 Precious Metal Dealer $ 3,000 In the past, the City Clerk has received questions from both On-Sale Liquor and Precious Metal Dealer licensees regarding the need for bonding. As a result, staff questioned the City Attorney about the bonding requirement. The City Attorney will share his opinion with the City Council at the informal meeting. In addition, the City Clerk's Office conducted a study of the bonding requirements by other communities. The study is attached. Based on the City Attorney's opinion and the bond survey, staff is recommending the elimination of Corporate Surety Bonds for all license types except the Pawnbroker license. Staff would like to get an opinion from the Council regarding this recommendation. If the City Council agrees, staff will work with the City Attorney's office to amend the corresponding ordinances. �pJg Attachment Corporate Surety Bond Requirements Study � On-Sale � Precious ' Liquor & Off Sale Club On- 3.2 Malt Pawn Metal On-Sale Wine Liquor Club On- Sale Liquor Liquor Pawn Broker Precious Dealer Liquor & Dollar Off Sale , Dollar Sale , Dollar 3.2 Malt Dollar Broker pollar Metal Dollar Bond Wine Amount Liquor Amount Liquor Amount Liquor Amount License Amount Dealer Amount Used Apple Valley Yes $5,000.00 No Yes $3,000.00 No Yes* $10,000.00 Y�s $3,000.00 No Burnsville No No No No No No NA Eagan No No No No Yes* $5,000.00 No No Fa rmingt on No No No No No No NA Hastings � No No No No No No NA Inver Grove Heights No No No No Yes 1 $5,000.00 Yes* $5,000.00 No Lakeville No No No No Yes* $10,000.00 Yes* $10,000.00 No Mendota Height Yes $5,000.00 Yes $3,000.00 Yes $2,000.00 Yes $2,000.00 No No No Northfield No No � No No No No NA R osemou n t No No� �No ' No No No NA South St. Paul No No � No � No Yes* * $3,000.00 Yes $3,000.00 No West St. Paul No No , No No No No NA -- - � 1 Pawn Americ }ust ope ned * Ordinance requires bond. No business of this type in city. lYr ... sN � �{ i�+i r i.r 4! Mf111 - City of AppVa��ey MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: Todd Blomstrom, Public Works Director DATE: July 9, 2012 SUBJECT: Flagstaff Avenue / Fischer Point Addition Engineering Study City staff recently conducted an engineering study of Flagstaff Avenue in response to the preliminary plat for Fischer Point Addition. The proposed 56 acre Fischer Point Addition is located south of CSAH 42 and east of Flagstaff Avenue. Development plans include a proposed Menards retail store and additional outlots. The preliminary plat was approved on May 10, 2012 subject to incorporating modifications to adjacent roadways to accommodate increased traffic volumes and providing adequate intersection controls for access to the site. The scope of the engineering study includes a review of forecasted traffic volumes and intersection capacity along the Flagstaff Avenue corridor extending from Florence Trail to 153` Street. The study documents the need for additional turn lanes for Flagstaff Avenue at CSAH 42. The study also reviews various options for intersection controls at the primary street access onto Flagstaff Avenue from the Fischer Point Addition site. Preliminary cost estimates for the proposed roadway improvements are also provided within the report. Public Works staff wishes to review the findings and recommendations of the Flagstaff Avenue Study at the City Council Informal meeting on July 12, 2012. Copies of the report will be distributed at the meeting. Staff is seeking direction from the City Council regarding the recommended roadway improvements and potential funding sources for the work. : � � zNF-� Fla staffAvenue Corridor g Engineering Study �uiy � 2, �o� 2 . � � � FlagstaffAvenue Corridor Study Introduction �: Extension of FlagstafF Avenue and 147t" Street provides greater connectivity �� Preliminary Plat for Fischer Point Addition was approved by the City Council on May 10, 2012 �: Successful commercial development generates increased traffic volumes :: These factors result in the need for proactive infrastructure planning for the corridor , ` � � Traffic Volume and System Capacity Flagstaff Corridor �� Traffic volume increases due to road connections and adjacent land development .: TrafFic modeling and analysis conducted along the corridor :: LEVEL OF SERVICE: a functional rating of delay at an intersection on a scale of "A" through "F" �� Study focused on three intersection locations -� � � � �, ��<<�� cope o tu y 1300-ft north and south of �� A � � CSAH 42 intersection � � .�� o . �. � ��. , Study Conditions �,� � > Existing Conditions ' � �� F� � �� > 2012 with Menards Addition > 2030 with Menards Fisct�r Pc�int Forecast Chan e in LOS �� g �� . � � � � � � d ;, � � � � n � a � � *.x" , ' � � � ��`` Primary Intersections � � � � � �� d � Florence Trail Street Connection � � � - � � �; i` . �� , CSAH 42 Signalized Intersection e ,,,�„�, ,� Faality �� .. Access Point Hillcrest Acres/Fischer Point Drive F`tsche� F�ant �#i� �� , o n a � � � °' ,;, a a a a w a ,� . ' � • Trip Generation Projections :� New — New to Area Due to Development �� Internal — Multiple Destinations Within Development :� Pass-By — Existing Traffic to Development �: Total Trips Distributed to Adjacent Intersections To Analyze LOS Under Various Options �, « " " . s . � . " s �, .. . _ . Enter Exit 'Enter Exit + �� '� �' �' , 326 356 582 550 a �, I 9'' i � � �� 46 50 �� 145 �� 1�30 �� . _ . � w� � , � �., . . 240 240 121 121 �� ( 612 646 848 801 . � . ' � � Traffic ManagementAnalysis �: Based on proposed 3 /4 Access From CSAH 42 and Full Access at Flagstaff / Fischer Point Drive :: Focus on Level of Service (LOS) Along Flagstaff :� Considered Th ree Scena rios ■ Existing 2012 TrafFic Conditions ■ Existing 2012 TrafFic Conditions w/Menards ■ Projected 2030 Traffic Conditions w/Menards . ` � � Traffic Mana ement— Fla staff /Florence g g �' Analyzed Existing Intersection at Flagstaff/Florence �� Increase in Flagstaff Traffic Introduces Challenge in E/ 6 Left Tu rn s :� Scheduled Connection Of Flagstaff To 140th and 147th To ]CRR Compounds Challenge � � • � - . � � . � . _ , , . • � . A/C AJC A/E . � � g�g g�g E�� , . q�g q�g q�� . ' � � Traffic Management — Flagstaff / �SAH 42 �� Analyzed Intersection at Flagstaff/CSAH 42 �� Increase in Flagstaff Traffic Introduces Queues in Left Turn Movements From Flagstaff �� Intersection Failure Impacts Florence Trial and Fischer Point Drive , . . � � �: � Y p I r � ~ • * � a � • s • . D E � . � . - D D F 4 A . ' � � Traffic Management - FlagstafF/ Fischer Pt Drive �� Considered Four Intersection Control Scenarios ■ Existing Side Stop Condition ■ AII Way Stop ■ Traffic Signal ■ Roundabout . ' • � Traffic Mana ement— Fla staff / Fischer Pt Drive g g �� Queues on Intersecting Street Encourages Risky Movements �� Side Stop LOS Fails With Introduction of Menards :� Side Stop Complete Intersection Failure in 2030 � � �u�� . �I Y! � � � . � � . � V' � � � � � r . � �. � w � • � - � . A/A ` p/F �/F �► � � � . • • A/A B/B F/C o � � . _ o Not Applicable �. . �. ..�� A/A A/A A/C . ' • � Traffic Management — Flagstaff / Fischer Pt Qrive �� Safety Concerns For N/B Traffic Sight Line �� Queuing Impacts Intersection w/CSAH 42 �� FlagstafF Fails in Ultimate Condition Due to Volume � ' �• , � � � !' . ! � � �il t � � w , * � . s . * � . ,° , A�A Q f F F/F _ e . . ' � . A/A 6/B F/C �. � . M . Nat App�icable �� o ..�. A/A A/A A/C . ' . � Traffic Mana ement — Fla stafF/ Fischer Pt Drive g g �� Signal Not Likely to Meet Warrants �� Safety Concerns For N/B Traffic Sight Line �� Queuing/Spacing Impacts Intersection w/CSAH 4Z .� � � , . . � • � � . �� . o � r �e � � ♦ * • �_ .� q/q p/F FfF . . � � . � . A/A B/B F/C �► • • • Not Applicable �► . � � • . . � �► A/A A/A A/C ' � . Traffic Mana ement — Fla staff / Fischer Pt Drive g � �m Provides Best Long Term LOS �� Geometry Reduces Safety Concerns For N/6 Traffic Sight Line :: Reduced Delays During Both Peak and Non-Peak ,� ;�� ! � �'� ';� a � � � .�� . , ;�; � . � . � - � a . , . � , q�q p�F F�F . � • . • � • � A/A B/B F/C �r. o . � . Not Applicable +� • • � � • . � � A/A A/A A/C i • Preliminary Conclusions :� Flagstaff / Florence — 3 /4 Access Intersection �: Flagstaff / CSAH 42 — Dual Lefts Both North and South Bound �� Flagstaff / Fischer Point Drive - Roundabout �i • Prelimina Construction Cost Estimate � I ntersection I mprovements florence Trail and North Half $ 630,000 CSAH 42 Intersection TrafFic Signal CSAH 42 $ 350,000 Roundabout and South Half $ 890�000 CSAH 42 Total $ 1,870,000 � . • . City Council Direction Flagstaf� Corridor 1. Continue to develop overall trafFic solutions for the corridor? 2. Are the recommendations potentially acceptable? 3. Investigate funding options and sources? 4. Seeking Questions and Comments ... � N � - S .... �.��. ...� ..� City of App�e Va��ey MEMO Finance Department TO: Mayor, City Council, and Tom Lawell, City Administrator FROM: Ron Hedberg, Finance Director DATE: July 6, 2012 BUBJECT: Presentation of 2011 Comprehensive Annual Financial Report Introduction: Nancy Schulzetenberg, a Partner with the City's auditing firm, KDV, Ltd. will present the 2011 financial statements and review their Management Letter at the informal work session on July12, 2012. Included with the council packet information are three separate bound documents; the first is a copy of the financial statements, the second is auditor's Management Letter, and the third is required reports on compliance with Government Auditing Standards and Legal Compliance. Since the documents are large a good place to start reviewing the documents would be the Transmittal Letter (starting on page 3), the Management Discussion and Analysis letter in the financial statements (starting of page 13) and with the Auditor's Management Letter with the deficiencies noted by the auditor beginning on page 4 and the financial analysis section beginning on page 9 of that report. The financial statements this year include a number of additional disclosures this year, in anticipation of submission to the certificate of achievement for excellence in financial reporting program. Some of the additions include a statistical section presenting historical trend information which begins on page 110 and the addition of a transmittal letter discussing current conditions and a future outlook The presentation will cover some of the highlights of the year. If the Council has some items that they would like to be sure is covered just let me know prior to the meeting and we will be sure to cover it in the presentation. Recommended Action: Following the presentation at the informal work session an action item on the consent agenda of the regular meeting will include a rnotion to accept the 2011 Comprehensive Annual Financial Report. � �NF-S � � .� _ CITY OF APPLE VALLEY Dakota County, Minnesota Annual Financial Report December 31, 2011 � � • }�., �; Components of the Audit • Opinion on the City's Basic Financial Statements • Unqualified Opinion — Best opinion an auditor is able to offer • Provides assurance that the financial statements are fairly presented in all material respects • Report on the results of an audit performed in accordance with Government Auditing Standards — one finding • Report on the results of testing on Minnesota Legal Compliance — no findings • Required Communication, Financial Analysis and Management Recommendations as provided in our Management Letter • 1 • � �'�„.�; General Fund Budget • Revenue $ 23 million • Expenditures $ 24.3 million • Net Other Sources $ 1.1 million • Budgeted decrease in Fund Balance of $ 186 thousand � ��:� � General Fund Performance • Revenue totaled $ 23.5 million ($ 559 thousand over budget) � • Expenditures totaled $ 22.9 million ($ 1.3 million under budget) • Other Sources (Uses) Net of ($ 555 thousand) — significant transfers out for future capital projects • Fund Balance increased $58 thousand to $ 12.7 million • 2 • CITY OF APPLE VALLEY Dakota County, Minnesota YYti Qnaww� W l+5ui �iuee �A� � �POO t�SAmJmo i � Slopoopoe� . fs�mym f " nar no� � �ew mtt ■rs�e..��rvr b saiF➢liu strs�3an sa.os.�se usAa.os fss.tsi3s� � �x.w r�� ta s� ��B�o II 74 1 7a 1 ID78 7 76 1 7�733 7rBYen�lr,��t St% SIK 937f 76K 99K • r g� CITY OF APPLE VALLEY Dakota County, Minnesota � GsQal F�i IOe�s ui O�er . 'p°�� — --'°------'— ( . yt�oanu _...__,. ._._..,�....._— ys,pqOpp �_,,,._� fuPm� L7Pmpc f1oAm�0 �PO � 2�.o94aU RAmpo z mr m sv mo �� b� s� n� � � aszs • � 6f�i� . �',i141s 1� �A'�AU 67m.tC7 1lR� � �� Til 76 737 •ys[ L )JySy� . • 3 • . ��___,°� : : �: CITY OF APPLE VALLEY Dakota County, Minnesota T� c�pa��.�y�ax� s.atloam _ _ _ _ _ __.__ mm �� se�ns.rn uR'�4rss iA,r�bs �,..... : t , --.._ � �sm . 7l�,su ,,. _. y f�WpooPm -- QD �t0�0 b� i7qOpp� _____.. _._.._..___.... ..._..___. 39� .___._..._ _._......—'--"--.�..._�.._......_._ 7310 . '-�. � f96,mC� ..... , ........ , . . .. .. ..... . . . ....... . ...., . , 7p�p . ♦------'�__ . St4MAm tIR�.7R fiR��M {�LS(3.M7 tlt.tlR� i1R1N,3Q .� . ..___._._.______ _.___. L 7pDp � 1007 70W 7009 1010 7C11 � •-7`ile7kO�pdy -�-]b�7'i1s7 -rfkC� . • . �., q�'-^� CITY OF APPLE VALLEY Dakota County, Minnesota 1Lzes Peld per Medisn Vslne Home• s�,000 5900 fe73 . . S85$ f868 =gbq . E877 3800 3700 =600 f3�0 2007 20�8 2009 201U 20i1 � • 4 r • � ,a CITY OF APPLE VALLEY Dakota County, Minnesota ,R�, � �� Y , �� < � � � � ,�- "� �'�. .€ ��„� y a" � � ��''k's "�, ��' ,�*�.,'� � .� s �:�,r` � r k. -�,� � �.�i�y+�'.� �y. . . �' '�"i. , '�� k�'' ..� ,�� . k ��.,�; .. �,. �' , SF � . � �� ^.�� Y.�'� t�� k �� . � `�.�.. � '�" .- �� . ��. �� - � y � � � �,� �'� � . . � �� : . �, �;:� t� � � r ��1�` ��'*��..�� ., �X�+9''��'�� , � *�'� * � , �� '� �'�� " �-��. �'*�� z i s ,�.*,...� �� .r� *.a . s ; .��€"b �' �' .�.- .. � . � ,� � � �� -�' � �, E �' .�.�� . « �a��;.*;"�� '�� " �� ` �$ '�` � �.`� ,. r: _ � ,., � , �, m �.... � :� , �''. �'�'" �T M= ��' .�� ",'�'� : ' �. .��,*� r � �, n s� y �, �' .ys� �„' s s�. �' w � - .�'.s :., ��. �„ � r .x��z°° =� �� .�� x� �s �� " ?,: � .: x � x k � x � s �} � �,-�. .�-��'� ; ��'�A f �,f:.. � � � .� "a�. P` "�a€�Y� -�# =�€ � r �� , � .�+' ,� a.4` "W '-� s ..,,�, �� . �" ... ' � � � � .- : �� -� � � . .r . .� . � ��'e,. P � ,.K� ., r .� . ,.-. �-._ . e . .. �._. �« .�. � .. _a � .. .. ..,. • . x � CITY OF APPLE VALLEY Dakota County, Minnesota �■.ararner� :w�wam a�as nssus'n s�J�Aao �s�s9f�as iqtu s tteePmA� rit�i -�. � MeAm1m „-,�' ' sx�,so,m � yp�pp,ppp f74A�A91 . 35i 7S5 . �� f�5;1A . ��.� L 7tl0 70ll � �L�Yi41�iiAv47fMJli4iAY 4�r�sYi �IT�bI . • 5 CITY OF APPLE VALLEY �• � Dakota County, Minnesota June 28, 2012 Minutes of the regular meeting of the City Council of Apple Valley, Dakota County, Minnesota, held June 28th, 2012, at 7:00 o'clock p.m., at Apple Valley Municipal Center. PRESENT: Mayor Hamann-Roland; Councilmembers Goodwin, Grendahl, and Hooppaw. ABSENT: Councilmember Bergman. City staff inembers present were: City Administrator Lawell, City Clerk Gackstetter, City Attorney Dougherty, Public Works Director Blomstrom, Associate City Planner Bodmer, Associate City Planner Dykes, Assistant City Administrator Grawe, Human Resources Manager Haas, Parks and Recreation Director Johnson, City Engineer Manson, Community Development Director Nordquist, Acting Police Chief Rechtzigel, Fire Chief Thompson, and Golf Manager Zinck. Mayor Hamann-Roland called the meeting to order at 7:01 p.m. Everyone took part in the Pledge of Allegiance to the flag. APPROVAL OF AGENDA MOTION: of Goodwin, seconded by Grendahl, approving the agenda for tonight's meeting, as presented. Ayes - 4- Nays - 0. AUDIENCE Mayor Hamann-Roland asked if anyone was present to address the Council, at this time, on any item not on this meeting's agenda. No one requested to speak. CONSENT AGENDA Mayor Hamann-Roland asked if the Council or anyone in the audience wished to pull any item from the consent agenda. There were no requests. MOTION: of Goodwin, seconded by Hooppaw, moving consideration of item 4.E — Approve 2011 Metropolitan Council Livable Communities Demonstration Account (LCDA) Grant Agreement for Commons I and II Site Acquisition and Designate Signing Authority, to the regular agenda; and approving all remaining items on the consent agenda. Ayes - 4- Nays - 0. CONSENT AGENDA ITEMS MOTION: of Goodwin, seconded by Hooppaw, approving the minutes of the regular meeting of June 14, 2012, as written. Ayes - 4- Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 2 MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-129 accepting, with thanks, the donation of two flagpoles, from Kay Bergman, for Valleywood Golf Course. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-130 accepting, with thanks, the donation of $100.00 from Residential Mortgage Group, for the Police Department K-9 Program. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-131 accepting, with thanks, the donation of $100.00 from Randy Johnson for Valleywood Clubhouse. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-132 accepting, with thanks, the donation of $250.00 from CenterPoint Energy for use by the City of Apple Valley. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-133 accepting, with thanks, the donation of $1,000.00 from Barb and Dick Lundquist for Valleywood Clubhouse. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-134 authorizing the City Clerk to appoint Deputy City Clerks for 2012 election administration. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving rental fees for Valleywood Clubhouse, and granting the Parks and Recreation Director or designee to adjust clubhouse rental fees, as described in the Valleywood Manager's memo dated June 22, 2012. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-135 approving 5% variance of impervious surface on Lot 2, Block 2, Wyndemere 4th Addition (13749 Findlay Avenue) to allow construction of a pool, with conditions as recommended by the Planning Commission. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, authorizing participation in the 2013 Fixed Price Fuel Program with State of Minnesota, as attached in the Public Works Supervisor's memo dated June 28, 2012. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the purchase of cabinets and millwork for AV Project 2012-134, 2012 Central Maintenance Facility Remodel with MINNCOR Industries, in an estimated amount of $9,375.00, as described in the Public Works Director's memo dated June 22, 2012. Ayes - 4- Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 3 MOTION: of Goodwin, seconded by Hooppaw, approving the purchase of two driver feedback speed signs, in an amount estimated at $14,000.00, as described in the Public Works Director's memo dated June 22, 2012. Ayes - 4- Nays - 0. MOTION: of Goodwin seconded by Hooppaw, adopting Resolution No. 2012-136 approving plans and specifications for AV Project 2011-140, Traffic Control Signal System Improvements, and authorizing advertising for receipt of bids, at 10:00 a.m., on July 26, 2012. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the License Agreement with Randell and Teresa Christenson for deck encroachment in a drainage and utility easement, on Lot 17, Block 1, Briar Oaks of Apple Valley 2nd Addition (12070 Gantry Court), and authorizing the Mayor and City Clerk to sign the same. Ayes - 4-Nays-0. MOTION: of Goodwin, seconded by Hooppaw, approving the License Agreement with David and Susan Knopik for drain tile installation encroachment in a drainage and utility easement on Lot 23, Block 10, Greenleaf 2nd Addition (13460 Fairlawn Court), and authorizing the Mayor and City Clerk to sign the same. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the Joint Powers Agreement with Dakota County for Cost Contribution Related to Feasibility Study for an Underpass of CSAH 42, in connection with AV Project 2012-112, Fisher Point Addition, as attached to the City Engineer's memo dated June 28, 2012, and authorizing the Mayor and City Clerk to sign the same. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the proposal for Professional Services from Bolton and Menk, Inc., for CSAH 42 trail underpass feasibility study related to AV Project 2012-112, Fischer Point Addition, in an estimated amount of $12,200.00. Ayes - 4 - Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the proposal for Professional Services from Bolton and Menk, Inc., for preliminary traffic design services related to AV Project 2012-112, Fischer Point Addition, in an estimated amount of $32,000.00. Ayes - 4 - Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the Agreement for Liquor Store No. 1 Interior Remodel - Millwork and Shelving with Designed Cabinets, Inc., in the amount of $9,336.00, subject to final revisions and changes as approved by the City Administrator and City Attorney, and authorizing the Mayor and City Clerk to sign the same. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the Agreement for Liquor Store No. 1 Interior Remodel - Finish Upgrades, with Fendler Patterson Construction, in the amount of $47,470.00, subject to final revisions and changes as approved by the CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 4 City Administrator and City Attorney, and authorizing the Mayor and City Clerk sign the same. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 1 to Valleywood Clubhouse Project #0331 — Cast-In-Place Slabs/Site Concrete, with Thompson Construction of Princeton, Inc., for a deduction of $1,225.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 1 to Valleywood Clubhouse Project #0420 — Masonry, with Met-Con Construction, Inc., for a deduction of $2,000.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 1 to Valleywood Clubhouse Project #0510 — Steel Erection, with Maxx Steel Erectors, Inc., for a deduction of $100.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 1 to Valleywood Clubhouse Project #0512 — Steel Supply, with Thurnbeck Steel Fabrication, Inc., for a deduction of $2,100.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 2 to Valleywood Clubhouse Project #0610 — General Carpentry, with Cannon Construction, Inc., for a deduction of $2,314.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 1 to Valleywood Clubhouse Project #0990 — Painting/Finishes, with Wasche Commercial Finishes, Inc., for a deduction of $220.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 3 to Valleywood Clubhouse Project #2200 — Plumbing/Piping, with Jim Murr Plumbing, Inc., in the amount of an additional $1,022.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 2 to Valleywood Clubhouse Project #2600 — Electrical/Fire Alarm, with Schammel Electric Inc., in the amount of an additional $2,095.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 3 to Valleywood Clubhouse Project #2600 — Electrical/Fire Alarm, with Schaininel Electric Inc., in the amount of an additional $827.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 1 to Valleywood Clubhouse Project #2700 — Communications Systems, with Dascom Systems Group, LLC, for a deduction of $99.00. Ayes - 4- Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 5 MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 2 to Valleywood Clubhouse Project #2700 — Communications Systems, with Dascom Systems Group, LLC, in the amount of an additional $1,857.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 3 to Valleywood Clubhouse Project #2700 — Communications Systems, with Dascom Systems Group, LLC, in the amount of an additional $1,381.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 2 to Valleywood Clubhouse Project #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition, with Prior Lake Blacktop, Inc., for a deduction of $337.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving Change Order No. 3 to Valleywood Clubhouse Project #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition, with Prior Lake Blacktop, Inc., in the amount of an additional $225.00. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, accepting AV Project 2012-128, 2012 Farquar Lake Weed Harvesting, as complete and authorizing final payment on the agreement with Midwest Weed Harvesting, Inc., in the amount of $12,378.75. Ayes-4-Nays-0. MOTION: of Goodwin, seconded by Hooppaw, accepting AV Project 2011-142, 2011 Pond Cleanouts, as complete and authorizing final payment on the agreement with Veit & Company, Inc., in the amount of $700.60. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving the 2011-2012 Labor Agreement with Law Enforcement Labor Services, Inc., (LELS), Local No. 243, Police Sergeants, as attached to the Human Resources Manager's memo dated June 22, 2012, and authorizing execution of the necessary documents. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, approving hiring the part-time and seasonal employees, and promotion, resignation, and termination of employees, as listed in the Personnel Report dated June 28, 2012. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, adopting the 2013 Budget calendar as attached to the Finance Director's memo dated June 25, 2012. Ayes - 4- Nays - 0. MOTION: of Goodwin, seconded by Hooppaw, setting a special informal City Council meeting, at 9:00 a.m., on July 13, 2012, at the Municipal Center. Ayes - 4- Nays - 0. END CONSENT AGENDA CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 6 LIVEABLE COMMUNITIES DEMONSTRATION ACCOUNT GRANT Mr. Nordquist said staff is recommending approval of the Metropolitan Councii Livable Communities Demonstration Account (LCDA) Grant Agreement for Commons I and II site acquisition and is requesting the Council designate the signing authority for reimbursement requests. Councilmember Grendahl questioned the need to spend taxpayer dollars to provide assistance for site acquisition when there is no known project moving forward. Mr. Nordquist stated staff inet with the broker for Commons I and II about three weeks ago. They have received multiple reports that the broker is working with interested tenants who will be job producers within the range that will comply with the grant agreement. On Monday, the owner confirmed the building will be sold and these resources are needed as part of that transaction. Discussion followed. Councilmember Hooppaw asked if there was an urgency to approve the agreement this evening. Mr. Nordquist said staff would be happy to provide the City Council additional information. MOTION: of Goodwin, seconded by Grendahl, tabling consideration of the Livable Communities Demonstration Account (LCDA) Grant Agreement with the Metropolitan Council for Commons I and II site acquisition — Grant No. SGO11- 193(12), and designation of signing authority until July 12, 2012. Ayes - 4- Nays - 0. CEDAR AVENUE TRANSIT STATIONS � Ms. Bodmer reviewed the request by the Metropolitan Council for site plan review/building permit authorization to construct transit stations on Cedar Avenue at 140th and 147th Streets. She noted these are walk-up stations that will be served by the new Bus Rapid Transit (BRT) system which is scheduled to begin operations in Spring of 2013. She added that this will be the first BRT in Minnesota. Ms. Bodmer stated the 140th Street transit stations will be 160 sq. ft. and will be located approximately 670 feet north of 140th Street. She presented the landscape plan, grading and drainage plan, elevation drawings, 3D modeling, and a context image for this site. The Planning Commission reviewed this project on June 20, 2012. Ms. Bodmer summarized the Planning Commission's discussion and comments. She added that the Planning Commission voted unanimously to recommend approval subject to conditions, which she reviewed. Ms. Bodmer said the 147th Street transit stations will be located approximately 630 feet north of 147th Street. The Metropolitan Council proposes to build these stations in two phases. Phase I consists of a 410 sq. ft. enclosed building area and a covered platform. Phase II includes a 462 sq. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 7 ft. addition on the main floor, a 324 sq. ft. second level, as well as a skyway, stairs, and an elevator. She presented the landscape plan, grading and drainage plan, colored renderings, and context drawings. The Planning Commission reviewed this project on June 20, 2012. Ms. Bodmer summarized the Planning Commission's discussion and comments. She added that the City, Metropolitan Council, Dakota County, and adjacent businesses met in May to discuss this project. Two primary potential issues were raised: 1) transit riders would park in business parking lots, and 2) transit riders would in park in adjacent public streets and cross through the business properties. Based on those comments, the Metropolitan Council provided the City with a preliminary parking and traffic plan. She then reviewed the parking management plan. Ms. Bodmer said the Planning Commission voted unanimously to recommend approval subject to conditions, which she reviewed. Mayor Hamann-Roland stated the Chamber of Commerce and the businesses in those areas were unanimous in their request to decrease the negative impacts of Bus Rapid Transit. They want it to be successful, and they believe the best way to do that is to be as efficient as possible in the construction. Councilmember Grendahl questioned how riders would cross Cedar Avenue at the 140th Street station. She believes the lack of safe and convenient crossing is a total impediment to ridership and sets the plan up for failure. When the ridership is not there, she wants to be on record that it is because of the design of the stations. Mayor Hamann-Roland noted Cedar Avenue will be constructed to a width that is just three lanes shy of the L.A. freeway. She believes this is a different corridor than anywhere in the metropolitan area and it should be looked at that way. The transit stations needs to be constructed so they are safe and riders want to use them. Councilmember Goodwin pointed out these other agencies are focused on ridership, whereas he is concerned about safety. He doubts riders are going to want to walk to these stations. He questioned the effectiveness of various aspects of the parking management plan. However, he will support it because the Bus Rapid Transit project is incredibly important. Mayor Hamann-Roland reminded everyone that this started out as a highway project and evolved into Bus Rapid Transit project which brought BRT to this area sooner than originally anticipated. If the BRT was built as originally planned, Apple Valley's numbers would have supported the skyway. She agrees with the Planning Commission that transit stations that do not function well are not good land use. She also believes it is good land management to do things right the first time. Councilmember Grendahl said taxpayers south of the river do not believe they are getting their fair share. She then questioned the subsidy for riders taking the Northstar. Ms. Arlene McCarthy, Director of Metropolitan Transportation Services, responded the subsidy on Northstar Light Rail Transit is approximately $18.00. She stated they are disappointed in the CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 8 ridership, but pointed out that it is a long-term investment. She added that the model was updated prior to calculating the ridership projections for Cedar Avenue. Councilmember Grendahl clarified that riders using the Northstar are subsidized $36.00 per round trip. She said the cities south of the river would also appreciate the long-term investment. She asked what it cost to construct the commuter rail lines. Ms. McCarthy said the Hiawatha was just over $700 million, the Northstar was over $300 million, and the Central Corridor was just over $900 million. Councilmember Grendahl said the City is looking for three or four million dollars. A couple billion dollars was spent on these other locations. In addition, the Metropolitan Council is requesting the City pay the operating/maintenance costs and upfront the construction costs for the skyway. She then voiced concerns regarding safety. She requested the Metropolitan Council revisit its contributions to communities south of the river. Mayor Hamann-Roland pointed out the investment in the rail lines is considerably more than the investment in the transit stations. She added that the rails give businesses a sense of permanency. The buildings or transit stations are critically important to create a sense of permanence with Bus Rapid Transit. Councilmember Grendahl said she wishes they would have built the 157th Street Transit Station six levels high and forgot all the rest. Discussion followed. Councilmember Hooppaw said the City wants Bus Rapid Transit to be successful. He is disappointed that this big of an investment has been made and now the things that are going to make it work correctly are going to be shorted. He asked why 600 riders a day is the magic number that justifies a skyway. Ms. McCarthy said that number is based on the model that is used to forecast ridership. Discussion continued. Mayor Hamann-Roland commented about the location of the stations in connection with the crosswalks and stated she is concerned people will jaywalk in order to get across the road. She is also concerned with safety. In addition, she wants to get accurate costs for the construction and maintenance of the skyway. Councilmember Goodwin agreed that it may have been better to simply build the 157th Street Transit Station six levels high. He wants to keep the parking lot next to that transit station. He said the reason cities south of the river will not get light rail transit is because the cost to build a bridge over the Minnesota River is prohibitive. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 9 Councilmember Grendahl questioned pedestrian safety near the 140th Street Transit Station. Mr. Mark Krebsbach, Dakota County Transportation Directar, said he cannot guarantee someone will not get hit after the road is built, nor can he guarantee someone will not get hit today prior to the reconstruction. He said safety is also their top priority. Discussion followed. Councilmember Grendahl questioned if any of the light rail lines will cross a river. Ms. McCarthy stated both the Central Corridor and Northstar lines cross the river. Discussion continued. Mr. Lawell said the City received a letter from Dakota County on June 25, 2012. He summarized the County's response to the City's request to include a bid alternate for the skyway at the 147th Street Transit Station. He also reviewed their proposal for ongoing operations and maintenance costs. The next steps would be to provide feedback on the County's proposal and, if the Council wishes to proceed, direct staff to work on a Joint Powers Agreement with the Dakota County Regional Rail Authority (DCRRA) and the Metropolitan Council. Mayor Hamann-Roland called a recess at 8:29 p.m. Mayor Hamann-Roland resumed the meeting at 8:34 p.m. The Council continued discussion. Mr. Lawell clarified that the resolution for the site plan/building permit authorization for the 147th Street Transit Stations does not require the installation of a skyway or Phase II. The City Attorney has drafted language that could be added as a condition and is subject to the Metropolitan Council, DCRRA, and City coming to an agreement within the timeframe previously mentioned. If the agencies are not able to come to an agreement, they would be able to build the station without the skyway. Mr. Dougherty read the suggested revised language. Mr. Krebsbach expressed concern with the comment on funding. He wished to clarify there is no on-going discussion regarding the funding of Phase II. Mary Hamann-Roland said the City wants to get accurate estimates so it can make a sound decision and it is not talking about the funding. Discussion followed. Mr. Dougherty further revised the resolution language. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 10 Councilmember Hooppaw clarified the City is not committing to spend any money on the skyway this evening. It is only requesting the opportunity to gather additional information. Councilmember Grendahl requested staff find out the subsidies of all the light rail transit commuter lines. MOTION: of Goodwin, seconded by Hooppaw, adopting Resolution No. 2012-137 approving the site plan and authorizing issuance of a building permit to construct two transit station buildings in the Cedar Avenue right-of-way, approximately 670 feet north of 140th Street W., with conditions as recommended by the Planning Commission. Ayes - 3 - Nays - 1 (Grendahl). MOTION: of Goodwin, seconded by Hooppaw, approving the revised language recommended by the City Attorney and adopting Resolution No. 2012-138, as revised, approving the site plan and authorizing issuance of a building permit to construct two transit station buildings in the Cedar Avenue right-of-way, approximately 630 feet north of 147th Street W., with conditions as recommended by the Planning Commission. Ayes - 3 - Nays - 1 (Grendahl). STAFF COMMUNICATION Mr. Blomstrom gave an update on various road construction projects as well as the storm recovery efforts. The Council thanked staff for their efforts following the storm. The Council also commented on the expansion of Hwy. 77 and noted it does not support the moveable traffic barrier. Councilmember Grendahl commented on the clog on Cedar Avenue that starts at I-35E because the onramp at that location is not metered. CALENDAR OF UPCOMING EVENTS MOTION: of Goodwin, seconded by Hooppaw, approving the calendar of upcoming events as included in the City Clerk's memo dated June 25, 2012, and noting that each event listed is hereby deemed a Special Meeting of the City Council. Ayes - 4- Nays - 0. CLAIMS AND BILLS MOTION: of Grendahl, seconded by Hooppaw, to pay the claims and bills, check registers dated June 22, 2012, in the amount of 950,342.17; and June 28, 2012, in the amount of $649,191.13. Ayes - 4- Nays - 0. MOTION: of Grendahl, seconded by Goodwin, to adjourn. Ayes - 4- Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 28, 2012 Page 11 The meeting was adjourned at 9:09 o'clock p.m. Respectfully Submitted, p a�l�c�� Pamela J. Gac stetter, City Clerk Approved by the Apple Valley City Council on - ... y . g .... ..... �:: City of AppVa��e y MEMO Parks and Recreation Department 7100 - 147�' Street West Apple Valley, MN 55124 952 / 953-2300 TO: Mayor, City Council and City Administrator FROM: Randy Johnson, Director of Parks and Recreation DATE: July 9, 2012 SUBJECT: Resolution Accepting Donation from Gail and Edward Zacharias Attached, please find a proposed resolution accepting the donation of $250.00 from Gail and Edward Zacharias for use by the Parks and Recreation Department toward the new clubhouse at Valleywood Golf Couse. Action Requested Adopt the attaehed resolution accepting the donation of $250.00 from Gail and Edward Zacharias. Attachment: Resolution CITY OF APPLE VALLEY RESOLUTION NO. 2012- A RESOLUTION ACCEPTING DONATION WHEREAS, the City Council of Apple Va11ey encourages public donations to help defray costs to the general public of providing services and improve the quality of life in Apple Valley; and WHEREAS, Gail and Edward Zacharias have offered to donate $250.00 for use by the Apple Valley Parks and Recreation Department toward the new Valleywood Golf Course Clubhouse; and WHEREAS, Minnesota Statues 465.03 requires that all gifts and donations of real ar personal property be accepted only with the adoption of a resolution approved by two-thirds of the members of the City Council. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, that this donation is hereby accepted for use by the City. BE IT FURTHER RESOLVED that the City sincerely thanks Gail and Edward Zacharias for their gracious donation. ADOPTED this 12�' day of July, 2012. Mary Hamann-Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk ..� �-. c �... ..... ��.. �.. City of App�e Va��ey MENto Finance Department TO: Mayor, City Council, and Tom Lawell, City Administrator FROM: Ron Hedberg, Finance Director DATE: July 6, 2012 SUBJECT: Accept 2011 Comprehensive Annual Financial Report Introduction: Nancy Schulzetenberg, a Partner with the City's auditing firm, KDV, Ltd. will present the 2011 financial statements and review their Management Letter at the informal work session on July 12, 2012. Included with the council packet information are three separate bound documents; the first is a copy of the financial statements, the second is auditor's Management Letter, and the third is required reports on compliance with Government Auditing Standards and Legal Compliance. Since the documents are large a good place to start reviewing the documents would be the Transmittal Letter (starting on page 3), the Management Discussion and Analysis letter in the financial statements (starting of page 13) and with the Auditor's Management Letter with the deficiencies noted by the auditor beginning on page 4 and the financial analysis section beginning on page 9 of that report. The financial statements this year include a number of additional disclosures this year, in anticipation of submission to the certificate of achievement for excellence in financial reporting program. Some of the additions include a statistical section presenting historical trend information which begins on page 110 and the addition of a transmittal letter discussing current conditions and a future outlook I would like to thank Charles Grawe, Assistant City Adminisirator, for his efforts assisting us in compiling the historical data, a significant undertaking this year. Recommended Action: Motion to accept the 2011 Comprehensive Annual Financial Report. � COMPREHENSIVE � ��►�� '��"' ANNUAL � � �� FINANCIAL REPORT � �� . � � � � � , �� i� �� , �� ,�� _,, y _ _ � ?� � �p��a�ti ��,,�� il��r � � �� __ �� -�� ,,.� � a9'� �� ,�� n J � � � � a � �P i� �� e � r � i ��— � � 4 ��i � � .�'�'r�� a � �r� �i � �i l »� �,�u��4 � �� , �� ii i��' � ��a» � �� —`� ,��;��"��°` ,� � q�. I � City of Apple Valley � Minnesota � Year Ended December 31, 2011 COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY OF APPLE VALLEY, MINNESOTA For the Year Ended December 31, 2011 Prepared by FiNANCE DEPARTMENT CITY OF APPLE VALLEY 7100 147�' St. W. Apple Valley, Minnesota 55124 CITY OF APPLE VALLEY TABLE OF CONTENTS Page INTRODUCTORY SECTION Elected Officials and Administration ......................................................................................... 1 OrganizationalChart .................................................................................................................. 2 Letterof Transmittal ..............:................................................................................................... 3 FINANCIAL SECTION IndependentAuditor's Report .................................................................................................... 11 Management's Discussion and Analysis .................................................................................... 13 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Assets ................................................................................................. 26 Statementof Activities ................................................................................................... 27 Fund Financial Statements: Balance Sheet — Governmental Funds ........................................................................... 28 Reconciliation of the Balance Sheet to the Statement of Net Assets — GovernmentalFunds .................................................................................................... 31 Statement of Revenues, Expenditures and Changes in Fund Balances — GovernmentalFunds .................................................................................................... 32 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities — Governmental Funds ........................ 34 Statement of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — General Fund .............................................................................. 35 Statement of Net Assets — Proprietary Funds ................................................................ 36 Statement of Revenues, Expenses and Changes in Fund Net Assets ProprietaryFunds ......................................................................................................... 38 Statement of Cash Flows — Proprietary Funds ............................................................... 40 Notes to the Financial Statements ........................................................................................ 43 Required Supplementary Information Other Than Management's Discussion and Analysis: Schedule of Funding Progress — Other Post Employment Benefits ..................................... 74 Supplementary Information: Combining Balance Sheet — Nonxnajor Governmental Funds ............................................. 76 Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds ...................................................................... 86 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual— General Fund ....................................................................................................... 96 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Road Improvements Capital Projects Fund ......................................................... 101 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Future Capital Projects Fund ............................................................................... 102 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Cable TV Special Revenue Fund ........................................................................ 103 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Equipment Certificate Capital Projects Fund .............................�........................ 104 CITY OF APPLE VALLEY TABLE OF CONTENTS Page FINANCIAL SECTION Supplementary Information: (Continued) Combining Statement of Net Assets — Internal Service Funds ............................................ 105 Combining Statement of Revenues, Expenses and Changes in Net Assets — Internal Service Funds ....................................................................................................... 106 Combining Statement of Cash Flows — Internal Service Funds .......................................... 107 STATISTICAL SECTION Net Assets by Component ............................................................................................................110 Changesin Net Assets .................................................................................................................111 Fund Balances of Governmental Funds .......................................................................................113 Changes in Fund Balances of Governmental Funds ....................................................................114 Assessed and Estimated Actual Value of Taxable Properly ........................................................115 Properly Tax Capacity Rates Direct and Overlapping Governments ...........................................116 Principal Property TaYpayers ................ ....................................................................................... Property Tax Levies and Collections ...........................................................................................118 Ratios of Outstanding Debt by Type ............................................................................................119 Ratios if General Bonded Debt ....................................................................................................120 Direct and Overlapping Governmental Activities Debt ...............................................................121 Legal Debt Margin Information ...................................................................................................122 Pledged Revenue Coverage .........................................................................................................123 Demographic and Economic Statistics ........................................................................................124 Principal Employers ...................................... ............................................................................... Full-Time Equivalent City Government Employees by Function ................................................126 Operating Indicators by Function/Program ..................................................................................127 Capital Asset Statistics by Function/Program ..............................................................................128 CITY OF APPLE VALLEY ELECTED OFFICIALS AND ADNIINISTRATION December 31, 2011 Elected Officials Position Term Expires Mary Hama.nn-Roland Mayor December 31, 2014 Thomas Goodwin Council Member December 31, 2012 Ruth Grendahl Council Member December 31, 2012 John Bergman Council Member December 31, 2014 Clint Hooppaw Council Member December 31, 2014 Administration M. Thomas Lawell City Administratar Pamela Gackstetter City Clerk Ronald Hedberg Finance Director/Treasurer �1 ��°�aniaa�ti€�n�l �trc�cture Cit� v� �p�le �'all�� tizea�� a��r ��d Cit� Cau�a�� r �ccans�€ric Ptancsing �� v�toprrterlY ° Commi�sipa� Auehor�ty City Actaarney {canteact�aal� G3t�t rsiiinistratt�i ir Ge�mmcrr�tEy Fina»ce Aclmin9s�ra�'son Palece �ire Aarits �c Puir�je sr pm�nt �ecreadcrr vltar3as P��nnin� �asountir� �daniniatration �atrffl Fi€e Neer?c�tion e# 11r�i�aCena �ragrams Ecflnomiti Einaasclal ortie� Clty d�erkf Elecd�ons i ti�a#ions Fire inspecti�n Par� R�la'e�r nc� i�a#ural Ft�s�rces i3evel nS e Easfo�cemen� 8a i �r�# trtfo `csrs 9t�caeds ice �trtna Engineering Techcfo' �tility Bit�ir� fitaman Resous-ee� Nayes Cammunizy & 8ui#i9irt� tnspections �8t1IOY C@€k$CT � f.�bteTll A�AquattCCentex 12Sii'" APpI�Y�IFey F iMaiai a Gtsmrttua�ifiy Centcr Mrunic�a! li�}uar Val# aw! �oif �etery �� tetiwaod Paxot 2 l�:� Telephone (952) 953-2540 °�� Fax (952}953-2515 City of qpp�e 7100 147� St. W www.ci.apple Valley Apple Valley, MN 55124 June 14, 2012 To the Honorable Mayor, City Council, and Citizens of the City of Apple Valley: The comprehensive annual financial report of the City of Apple Valley, Minnesota, for the year ended December 31, 201 l, is hereby submitted. The report was prepared in accordance with accounting principles generally accepted in the United States of Arnerica (GAAP) as established by the Governmental Accounting Standards Board and meets the requirements of the State Auditor's Office. The report consists of management's representations concerning the finances of the City. Consequently management assumes full responsibility for the completeness and reliability of all information presented within this report. To provide a reasonable basis for making these representations, management of the City has established internal controls designed to protect the City's assets from loss, theft or misuse and to provide sufficient information for the preparation of these fmancial statements in conformity with GAAP. Because the cost of internal controls should not outweigh the benefits, the City's internal controls have been designed to provide reasonable rather than absolute assurance that the fmancial statements will be free from material misstatements. As management, we assert that to the best of our knowledge and belief this fmancial report is complete and reliable in all material respects. The City's financial statements have been audited by Kern, DeWenter, Viere, Ltd. Certi�ed Public Accountants. The goal of the independent audit was to provide reasonable assurance that the fmancial statements of the City for the year ended December 31, 201 l, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates used by management; and evaluating the overall fmancial statement presentation. Based upon the audit, the independent auditor concluded that there was reasonable basis for rendering an unqualified opinion that the City's financial statements, for the year ended December 31, 2011, are fairly presented in conformity with GAAP. The independent auditors report is present in the financial section of this report. This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City's MD&A can be found in the financial section of this report immediately following the report of the independent auditors. 3 Profile of the City of Apple Valley Apple Valley was incorporated as a village on January 1, 1969 and incorporated as a city on January 1, 1974. Apple Valley is a suburban community located 17 miles south of downtown Minneapolis within Dakota County. Apple Valley has a convenient location, a comprehensive system of highways, and is 8 miles from the Minneapolis-St. Paul International Airport. Apple Valley is within the Seven County Twin Cities Metropolitan Region. The City has a land area of 17.5 square miles and serves a community with a population of 49,801. The City of Apple Valley operates as a Statutory Plan A City, the Mayor-Council form, under Minnesota law. The governing body, consisting of the Mayor and four council members, is elected at large and on a non-partisan basis. Terms of office are four years, with elections held in each even-numbered year; not more than two council members terms expire in any one-year. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing members to various advisory committees and commissions, and hiring the City Administrator and other city employees. The City Administrator is responsible for carrying out the policies, ordinances and directions of the City Council and for over-seeing the day-to-day operations of the City. The City provides its residents and businesses with a full range of municipal services consisting of public safety (police, fire, building inspections), public works, parks and recreation, and general government administration. The City also operates a number of enterprise activities including: Water and Sanitary Sewer, Valleywood Golf Course, three off-sale liquor stores, storm water, street lights, sports arenas and a cemetery. Sanitary sewage treatment and disposal is operated on a regional basis by the Metropolitan Council Environmental Services (MCES). Refuse collection and disposal are handled on a private basis through contractual arrangements by City residents with private haulers. Further information regarding city services can be obtained from the City's website at www.ci.apnle-vallev.mn.us. The Apple Valley Economic Development Authority (EDA) is a separate legal entity organized pursuant to Minnesota Statute 469. The EDA is included as a blended component unit. The EDA is considered a component unit because the City Council appoints the members of the EDA and because the EDA is in a relationship of financial benefit or burden of the City. The annual budget serves as the foundation for the City of Apple Valley's financial planning and control. Departments submit department requests to the Finance Department in June and the City Council conducts workshops during August, a preliminary budget and property tax levy is adopted by September 15�' of each year. The City Council holds a public meeting on the proposed budget and adopts the fmal budget no later than December 28�' of each year. Budgets are adopted on a basis consistent with GAAP. Annual budgets are adopted for the General Fund in addition to certain special revenue and capital projects funds. Economic Condition and Outlook The information presented in the fmancial statements is perhaps best understood when it is considered from the broader perspective of the specific environment with which the City of Apple Valley operates. 4 Housing Values Like many areas of the State and Country, ��g� E�� housing values have trended downward in recent �„�,� � ° ` a � " " °��`� `' �� ' years. The assessors estimated market for �I residential market values declined on the median ��°°°°° f p _ ( ; �,� �,� �� valued home approximately 6.4 % for 2011. $Z �,� o ; �� T�� ; ,., tBB.t W Y97 MD€ : 5160.{IQO 1M,tO D... ....... ....... ......... .. � Average Decline in Median Value Home: � 2010 (7.5%) � s,00.600 � _ - — — _ � ; 2011 (6.4%) sso.oao .. __ � � 2012 � (3.1 %) , $. ' Local Economy ---- ---- zoos_z� �aos �oos zoo� zoas aoos �afo zo�� z��a j The population of Apple Valley has increased � from 585 in 1960 to 49,084 according to the 2010 Ropuiation byAge Graup -2010 Census census and is estimated at 49,801 for 2011. Most � Q�s 85 j 7 of the population of the City concentrates in two ;�ta � I � ` 70 to 74 � age groups; 45-54 years and 5-14 years, 17.0% ��to� ; and 14.2% respectively. Accarding to the 2010 55ta � ! i ' ; � census, the average age is 32 years and the ,�Qto 9 median family income was $65,825. ` 4Qto� � J 35 to 39 � I 30 to 34 - , � � Apple Valley is the home to Uponar-US and � Zs t° z� Wings Financial Credit Union; other major ' 14to 1s ' � employers in the area include Target, Wal-Mart, � 10 5 to 9' the MN Zoo, Apple Valley Health Care Center ;""de° 5 ' � and Apple Valley Red � o soo i000 ssoo z000 zsoo aaoa asoo aooa asofl ' ( Total Market Vaiue � Market Value Growth � ; � , � s�,�,�,o,� s��.��.� � Apple Valley has been adding new tax base but at ;�$ '- -"""""" ` $i�'��"� '' . . • � ;toa,oao,00a a or near lustonc low levels. In 2011, a total of � s�.�.�•� ---- - -- ----- � $12.9 million of market value was added to the ! a ;_ _.... ._ $ �� City's tax base. The total city-wide market value ;� �� °,000,°°° � has declined to $4.46 billion for 2011. ;;� '�°°°°��° 3 _ ��.�.�.m� s�o � � _ E� Major Initiatives ' �- ' ' � m a �c n x m o.. � S o g$ S� N o The City Council identified key road € New Market Value Added —N—TOtal Marke# Val�e improvement projects in 2011 that will complete the ring route serving the business district, with construction to be completed in 2012. These road improvements include the extension of Flagstone Ave connecting County Road 42 with 140�' Street. The second key road project is the extension of 147�' Street, connecting Pilot Knob Road (County Road 31�} to Flagstaff Avenue and to the western border of the commercial district. The portion of the 147 street project to be completed in 2012 includes the lowering of a significant petroleum pipeline. The costs of these projects will be funded by a combination of special assessments to benefiting properties and available Tax Increment Financing resources. These road projects will lead to the construction of two office/warehouse buildings totaling 100,000 square feet just north of 147'� Street. 5 In 201 l, investment continued in Apple Valley as new businesses opened and new developments were approved. The City also continued planning for the Cedar Avenue corridor, which will be the first Bus Rapid Transit (BRT) line in Minnesota. The Cedar Avenue BRT line, also called the "Red Line", will begin service in 2012. What follows is a sample of some of the development projects that were reviewed, approved, began construction, or completed in 2011, as well as some of the long-range planning and economic development initiatives that will help maintain Apple Valley's high quality of life. Residential Development Over the past ten years single family ' ° construction has averaged 39 units per � Resident�al BuEldmg Perm�ts year, and 2011 saw 31 units constructed. � 700 __ __ _. Multi-family residential construction has 6 ° 0 � slowed in recent years reflecting a ; soo _.__. __ __ nationwide trend of focus away from �° Multi-family dwelling units. , aoo � � Zoo _ _ _. While the construction of new single j loo ___ _ __ __ _ --- � family homes has slowed, the valuation � _ _ ____ __ __ _ __- - � 2�2 20Q3 2004 20Q5 2006 2(9Q7 20Q8 20Q4 201Q 2D11 ; added by remodeling and renovations has ` increased over the past couple of years. -�--T°ta' �e��Qattaj ��ts single Fami3y units � This reflects the homeowners continued � interest in investing in their property. Residential Alteration Values � , 6,��,000 ............---..._ . .... . .........._ _____ The following new residential s,000,000 --- developments were approved in 2011: E z a,aoo,�o ------ _ _�........_ _.. __ _ i Cobblestone Lake South Shore Sth ��,00a.00� - -- -- Addition will be a 53-lot single family ! 2DQq __ � development located at the corner of 160th I, Street and Elmhurst Lane in the i�000,000 _ _.. Cobblestone Lake neighborhood. � - - - Cobblestone Lake South Shore 6th � 20D2 2003 20D5 2(706 2007 2008 2009 2010 2011 Addition will provide 10 twin-home ' � Resdiential Altera6on Values dwelling units and one single-family � � home. Included in the project is a 7.1 acre outlot for park purposes. In 2011, the City received two grants from the Metropolitan Council that will support residential development projects: Cobblestone Lake Senior Complex and Park Improvements - Part of the $896,500 grant will go towards land acquisition to support additional senior housing options near transit and retail services in the Cobblestone Lake neighborhood, and a smaller portion will be used far the construction of a restroom/ kiosk building, performance stage, trail connections, and site furriishings in Cobblestone Lake Park. Enclave Trails - A$174,800 grant will allow for the construction of sidewalks, trails, and lighting to improve pedestrian and bicycle connections between the Apple Valley Transit Station and future high density housing in the Central Village area. 6 Commercial Development Commercial and industrial development ! £ommercial-industria� Construction Va1ue has declined in recent years and 2011 ; 6 °�°° 0 �°°° activity is related to leasehold i s�,aoc�,«�o _-__ —_.__... _.._..—_ _---._ . _.___ _ � - improvements and alterations. � ac�,oco,000 30.Ot3Q,€Xt0 --._. _-- _.__. _..- ...._......... The Augustana Health Center was i Zo,000,000 - approved for a two story, 40-unit _— _-- -........ ---- . transitional care unit facility to be attached � 1o,00a,�oo - to the existing long-term care facility at � - - -- - _ 14610 Garrett Avenue. Although l zooz zoo3 zooa z�s �ai� zoo� zoos �w� zoso zoii i construction of these facilities is not � �T4ta1 tommerdal constructionvatue proceeding at this time, interior remodeling of the existing facility is underway. Despite the economic downturn, several businesses opened, expanded, or made significant reinvestments in their businesses in Apple Valley in 2011: Think Bank, Buffalo Wild Wings, Culver's Restaurant, Sam's Club, Home Depot, McCormick Computer Resale, Kwik Copy, ABE Center, Nystrom & Associates, Panda Express, Running Room, Great Lakes Window and Siding, Red Tag Cleaners, Revive Salon & Spa, Burger Time, Grace Acupuncture, Apple Valley Sleep Center and Sister Kenny Institute, Flooring Expo, Spoon Restaurant, Ulta Beauty, Valley Tap House, iBeach Tan, Kumon Math and Reading Center, Massage Envy, Sun Thisweek Newspaper, and A.B.L.E. Chiropractic. A 18,200 sq. ft. building was approved for Lifeworks Services at the corner of Upper 147th Street West and Johnny Cake Ridge Road construction will be completed in 2012. The City is working with a consultant on analysis of the market mix and economic feasibility of potential future users of the now-vacant 80 acres Hanson Concrete site northwest of the intersection of Johnny Cake Rid�e Road and County Road 42, this 80 acre parcel will also be serviced by the extension of 147 Street. The study, supported by a grant from the Metropolitan Council, should be completed by mid-2012. Institutional Development Construction is underway on the City of Apple Valley's new 16,400 sq. ft. two story Valleywood Golf Course Clubhouse, which will feature a food service area, a commercial kitchen, a new pro shop, offices, and a patia Apple Va11ey Transit Starion Expansion - The Apple Valley Transit Station expanded this year to include an additiona1885 sq. ft. covered passenger loading area for express buses at the northbound station, and a 3,750 sq. ft. of uncovered loading area at the southbound station. 7 Transit Oriented Development The City's participation in the design of Cedar Avenue reconstruction for the Bus Rapid Transit (BRT) is ongoing. Construction on the first phase of the Cedar Avenue improvements was completed in 2011, and will continue in 2012. To help facilitate the development vision for the Cedar Avenue corridor, the City participated in the American Institute of Architects' 2011 Sustainable Design Assessment Team program. This program brought together a multidisciplinary team of professionals to work with community decision-makers and stakeholders for an intensive planning process that focused on the Cedar Avenue corridor and the changes and sustainable transit oriented development (TOD) opportunities associated with the first BRT system in the state. The team's final report was delivered in October, and in 2012, the City will prepare an action plan. As part of the action plan, the City will work with a consultant to create a station area guide plan, conduct a market study, and create land use controls and design standards for properties within the %2 mile area surrounding the on-line Cedar Avenue transit stations. These stations include the Apple Valley Transit Station, as well as planned stops at 140th Street and 147th Street. The work is supported by a$60,000 grant from the Metropolitan Council. Also part of the planning for the Cedar Avenue BRT, the "Corridors of Opportunity" (Co0) initiative is underway to promote sustainable, vibrant, and healthy communities, using the region's transitway corridors as a development focus. This is a 3-year, $5 million Metro-wide program, and Cedar Avenue is one of seven corridors within the planned regional transitway system that will be studied in connection with the project. Long-Term Financial Planning In 2011, Apple Valley continued its progress on an expansion of the water treatrnent facility to expand capacity to meet ultimate demands of the utility customers once fully developed. Planning continued in 2011 and construction will begin in 2012. The total cost of the treatrnent plant expansion is estimated at $14 million and will be financed by cash on hand in the utility of $3 million along with $11 million long term water utility revenue bonds. revenues. Relevant Financial Policies The City has utilized various financial and budget policies to guide the City Council and staff when making fmancial decisions. These include; adoption of a balanced budget minimizing the reliance on state revenues which have proven to be unpredictable, setting of a 50% minimum fund balance level to provide for cash flow purposes, adoption of a five year capital improvement plan to provide for capital asset acquisition and replacement. Cash temporarily idle during the year was invested in money market instruments and US government agency obligations. Apple Valley's investment policy calls for the inveshnent of public funds in a manner that will provide the highest investrnent return with minimum risk while meeting the daily cash flow demands of the City. For investments held at December 31, 2011, the effective duration of the investment portfolio was 2.96 years. The City's average return on investments in 2011 was 5.7% 8 Acknowledgements The preparation of this report could not occur without the efficient and dedicated service of the entire fmance department staffthroughout the reporting year. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. We would like to thank the City Council for its commitment in planning and implementing the fmancial operations of the City on a fiscally prudent and progressive manner. Respectfully Submitted, CITY OF APPLE VALLEY, MINNESOTA .�� . Ronald Hedberg, Finance Director � 9 �� Qf.�ltlG@. �?�1G't2 �`Ct1t : i�::�' INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Members of the City Council City of Apple Valley Apple Valley, Minnesota We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Apple Valley, Minnesota, as of and for the year ended December 31, 2011, which collectively comprise the City's basic fmancial statements as listed in the Table of Contents. These financial statements are the responsibility of the Ciry's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the fmancial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall fmancial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective fmancial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Apple Valley, Minnesota, as of December 31, 2011, and the respective changes in fmancial position and where applicable, cash flows, thereof, and the respective budgetary comparison for the General Fund for the year then ended in confornuty with U.S. generally accepted accounting principles. As discussed in Note 17, the City has implemented Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions for the year ended December 31, 201 L In accordance with Government Auditing Standards, we have also issued our report dated June 18, 2012, on our consideration of the City' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. 11 � U.S. generally accepted accounting principles require that the Management's Discussion and Analysis, which follows this report letter, and the Schedule of Funding Progress — Other Post Employment Benefits on page 74, be presented to supplement the basic fmancial statements. Such information, although not a part of the basic fmancial statements, is required by the GASB, who considers it to be an essential part of fmancial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with U.S. generally accepted auditing standards, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's financial statements as a whole. The accompanying supplementary information identified in the Table of Contents is presented for purposes of additional analysis and is not a required part of the financial statements. The supplementary information is the responsibility of management and was derived from and relates directly to, the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with U.S. generally accepted auditing standards. In our opinion, the information is fairly stated, in all material respects in relation to the financial statements as a whole. The information identified in the Table of Contents as the Introductory and Statistical Sections are presented for purposes of additional analysis and are not a required part of the financial statements. This information has not been subjected to the auditing procedures applied in the audit of the basic fmancial statements and, accordingly, we do not express and opinion or provide any assurance on them. �ti�l ti � � E��, �i �,�- �s � �---�� KERN, DEWENTER, VIERE, LTD. St. Cloud, Minnesota June 18, 2012 12 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 As management of the City of Apple Valley (the "City"), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2011. Readers are encouraged to consider the information presented here in conjunction with additional information furnished in the letter of transmittal, which can be found on pages 3 to 9 of this report. FINANCIAL HIGHLIGHTS • The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $ 242,564,177 (net assets). Of this amount, $ 61,547,138 (unrestricted net assets) may be used to meet the City's ongoing obligations to citizens and creditors. • The City's total net assets increased by $ 10,924,805 • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $ 43,642,731, an increase of $ 767,196 from the prior year. Further comparative analysis of governmental fund balances reporting is limited due to changes in category descriptions resulting from the implementation of Governmental Accounting Standards Board (GASB) Statement No. 54. • At the end of the current fiscal year, the General Fund balance was $ 12,705,753, an increase of $ 58,627 from the previous fiscal year. • The City's capital assets increased by $ 4.0 million, or 2.1%. Please see the tables on pages 56 and 57 for further detail of capital assets in Note 4. • The City's long-term debt decreased by $ 5.1 million, or 11.2% during the current fiscal year. Please see the table on page 62 and for further detail of long-term debt see note 6. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis are intended to serve as an introduction to the City's basic financial statements. The City's basic fmancial statements comprise three components: 1) government-wide fmancial statements, 2) fund fmancial statements and 3) notes to the financial Statements. This report also contains other supplementary information in additional to these basic financial statements themselves. Government-wide Financial Statements — The government-wide fmancial statements are designed to provide readers with a broad overview of the City's fmances, in a manner similar to a private-sector business. The Statement of Net Assets presents information on all of the City's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the City's net assets cha.nged during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this Statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). 13 CITY OF APPLE VALLEY MANAGEMENT'S DISCUS5ION AND ANALYSIS December 31, 2011 Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business- type activities). The governmental activities of the City include general government, public safety, public works and park and recreation. The business-type activities of the City include municipal liquor, municipal golf course, sports arena, water and sewer, street light utility, storm drainage and cemetery. The government-wide financial statements include only the City itself (known as the primary government). The City has one blended component unit. Although legally separate, the Apple Valley Economic Development Authority (EDA) is reported as if it were part of the primary government because it provides services exclusively for the City. The Apple Valley EDA is reported as the Economic Development Debt Service Fund and the EDA Operations Capital Projects Fund. The government-wide financial statements can be found on pages 26-27 of this report. Fund Financial Statements — A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. Governmental Funds — Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide fmancial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term fmancing decisions. Both the governmental fund Balance Sheet and the governmental fund Statement of Revenues, Expenditures and Changes in Fund Balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintained 61 individual governmental funds during 2011. Of these funds, six are considered major funds. Information on the major funds is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures and changes in fund balances for the General Fund, Closed Bond Issues Debt Service Fund, Improvement Bonds of 2006 Debt Service Fund, Improvement Bonds of 2007 Debt Service Fund, Future Capital Projects Fund and the Road Improvements Capital Projects Fund all of which are considered to be major funds. Data from the other 55 governmental funds are combined into a single, aggregated presentation on the combining statements. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts annual appropriated budgets for the following major funds: General Fund, Road Improvements Capital Projects Fund and the Future Capital Projects Fund. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with this budget. 14 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 The basic governmental fund fmancial statements can be found on pages 28-35 of this report. Proprietary Funds — The City maintains two types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its municipal liquor, municipal golf course, sports arena, water and sewer, stortn drainage, street light utility and cemetery operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses two Internal Service Funds to account for the risk insurance activities. Because these services predominately benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide fmancial statements, only in more detail. The proprietary funds' financial statements provide separate information for the municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, street lighting and cemetery operations, all of which are considered to be major funds of the City. The basic proprietary fund fmancial statements can be found on pages 36-41 of this report. Notes to the Financial Statements — The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund fmancial statements. The Notes to the Financial Statements can be found on pages 43-72 of this report. Other Information — In addition to the basic fmancial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding the post employments benefit plan. This supplemental information can be found on page 74 of this report. The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplemental information on the funding progress of the post employment benefit plan. The combining statements can be found on pages 76-95 of this report. STATEMENT OF NET ASSETS As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $242,564,177 at the close of the most recent fiscal year. The largest portion of the City's net assets, $ 159,126,744, or 65.6%, reflects its investment in capital assets (e.g. land, buildings, machinery and equipment) less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; conseyuently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. 15 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 City of Apple Valley's Net Assets Govemmental Activities Business-Type Acrivities Tota] 2011 2010 2011 2010 2011 2010 Current and Other Assets $ 69,245,677 $ 68,146,561 $ 23,003,982 $ 22,228,475 $ 92,249,659 $ 90,275,036 Capital Assets, Net 85,884,886 84,402,393 109,053,853 106,504,371 194,938,739 19Q906,764 Total Assets 155,130,563 152,548,954 132,057,835 128,632,846 287,188,398 281,181,800 Long-Term Liabilides 29,958,210 32,292,963 5,863,223 4,027,425 35,821,433 36,320,388 Other Liabilities 6,547,382 11,323,346 2,255,406 1,898,694 8,802,788 13,222,040 Tota] Liabilities 36,505,592 43,616,309 8,118,629 5,926,119 44,624,221 49,542,428 Net Assets: Invested in Capital, Net ofRelatedDebt 54,928,735 45,477,393 104,198,009 102,320,160 159,126,744 147,797,553 Restricted 21,580,777 24,656,491 309,518 291,591 21,890,295 24,948,082 Unresh 42,115,459 38,798,761 19,431,679 20,094,976 61,547,138 58,893,737 Total Net Assets $ 118,624,971 $ 108,932,645 $ 123,939,206 $ 122,706,727 $ 242,564,177 $ 231,639,372 A portion of the City's net assets, $ 21,890,295, or 9%, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net assets, $ 61,547,138, or 25.4%, may be used to meet the City's ongoing obligations to citizens and creditors. The City's net assets increased by approximately $ 10.9 million; approximately $ 4.9 million, 45% of this increase is attributed to the net change in total liabilities. Approximately $ 9.2 million of bonded debt was retired during the year and of this, $ 3,920,000 was attributed to the crossover of the 2010a Improvement Refunding Bonds during 2011. Governmental activities net assets increased $ 9.7 million, and reflect the addition of $ 4.6 million in various street improvements including the Gardenview Drive, 147�' Street and the Flagstaff Avenue extension project. Net asset additions in the business activities total $ 1.2 million and include utility improvements related to Deep Well Number 20, rehabilitation of sanitary lift station #2, starting of a multi-year project expanding the water treatrnent plant and the construction of a new Valleywood Clubhouse. A portion of the Governmental Fund's increase in net assets relates to an increase in the General Fund's net assets due to revenues in excess of budgeted amounts in building permits, and investment earnings along with realizing savings within the General Fund from vacant positions and other budget savings. At the end of the current fiscal year, the City was able to report positive balances in all three categories of net assets, for the City as a whole, as well as for its separate governmental and business-type activities. 16 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 STATEMENT OF ACTIVITIES As with the Statement of Net Assets, the City reports governmental activities on a consolidated basis. A summary of the statement of activities is presented below. City of Apple Valley's Changes in Net Assets Goverumental Activities Business-Type Activities Total 2011 2010 2011 2010 2011 2010 REVENUE: Prog�am Revenues: Charges for Services $ 5,464,053 $ 6,017,639 $ 2Q959,803 $ 21,107,813 $ 26,423,856 $ 27,125,452 Operating Grants 2,182,301 1,872,316 10,170 25 2,192,471 1,872,341 Capital Grants 2,750,143 3,271,761 643,164 645,402 3,393,307 3,917,163 General Revenues Taxes 23,813,181 24,112,451 120,000 125,000 23,933,181 24,237,451 Unallocated Aids 117,000 95,019 - - 117,000 95,019 Franchise Fees 1,107,354 1,089,015 - - 1,107,354 1,089,015 InvestmentEarnings 2,372,693 643,741 888,863 320,166 3,261,556 963,907 Gain on Sale of Assets 169,776 109,558 - - 169,776 109,558 Other General Revenues 6,J99 162,064 50,835 15,217 57,634 177,281 TotalRevenue 37,983,300 37,373,564 22,672,835 22,213,623 60,656,135 59,587,187 EXPENSES: General Government 7,086,321 10,081,345 - - 7,086,321 10,081,345 Public Safety 10,548,223 10,092,977 - - 10,548,223 10,092,977 Public Works 5,744,780 7,008,886 - - 5,744,780 7,008,886 Park and Recreation 6,169,552 6,261,801 - - 6,169,552 6,261,801 Interest 1,459,728 1,556,130 - - 1,459,728 1,556,130 Municipal Liquor - - 8,177,679 8,285,841 8,177,679 8,285,841 Municipal Golf - - 1,051,605 1,057,715 1,051,605 1,057,715 Sports Arena - - 799,993 748,541 799,993 748,541 Water and Sewer - - 7,309,277 7,302,254 7,309,277 7,302,254 Storm Drainage - - 917,054 846,743 917,054 846,743 Street Light Utility - - 398,114 410,787 398,114 410,787 Cemetery - - 69,004 68,868 69,004 68,868 Total Expenses 31,008,604 35,001,139 18,722,726 18,720,749 49,731,330 53,721,888 Increase (decrease) in net assets before transfers 6,974,696 2,372,425 3,950,109 3,492,874 10,924,805 5,865,299 Transfers 2,717,630 1,623,303 (2,717,630) (1,623,303) - � - Increase (decrease)in netassets 9,692,326 3,995,728 1,232,479 1,869,571 1Q924,805 5,865,299 Net Assets - Be nn ing ]08,932,645 104,936,917 122,706,727 120,837,156 231,639,372 225,774,073 Net Assets - Ending $ 118,624,971 $ 108,932,645 $ 123,939,206 $ 122,706,727 $ 242,564,177 $ 231,639,372 17 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 Governmental Activities — Governmental activities increased the City's net assets by $ 9.7 million, accounting for 89% of the total growth in the net assets of the City. The revenues included in the chart below include all program and general revenues for the governmental activities such as property taxes, grants capital contributions and investment earnings. Property taxes remain the largest component of governmental revenues, approximately 56.5%. Capital grants represent the levying of special assessments for the construction of infrastructure assets, such as water mains, sewer mains, streets and storm sewer services. Revenues increased $ 609,736, or 1.6%, the key elements of this change are: • The decrease in charges for services is attributed to a decline in building pernut revenue of approximately $ 245,000 and fewer park dedication fees collected of approximately $ 269,000 in the park and recreation area. The 2010 year had seen increase in revenues from home building and the completion of a 134 unit senior apartment building. • Operating grants increased because of additional support of a municipal state aid road project. • Capital grants decreased for 2011 because 2010 included a$ 408,828 one-time energy efficiency grant and fewer amounts received in special assessments for levied assessments. � Investment earnings for both governunental and business activities increased for 2011 by $ 1,728,952 and is a result of the increase in the market value of the portfolio related to a decline in the overall fixed income investment market. • Net transfers for 2011 were $ 2,717,630 into the governmental funds, an increase of $ 1,094,327 over the 2010 net transfer. Approximately $ 311,000 of this increase in net transfers is a transfer out of the storm water utility into a construction fund to reimburse the governmental fund for past storm water activity, an additional $ 40,000 was transferred from the Municipal Liquor Fund to support general government activities, the remainder of the increase was additional support from the utility funds to support the 2011 street improvement project. Revenue By Source - Governmental Activities Investment Other General Earnings Revenues 5.9% 0.1 % Transfers Charges for 6 •�% Services 13.5% Franchise Fees Operating a ' u't,�,tr' �,s?� 2.7 /o � _ � Grants � � � � ��!`;��,�<<,�,�� and Aids 5.4% Capital Crrants 6.8% Taxes 58.9% 18 CITY OF APPLE VALLEY . MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 Expenses and Program Revenues - Governmental Activities (in $1,000's) $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 General Government Public Safery Public Works Park and Recreation � � Expenses Interest on Debt ■ Program Revenues Expenses in the governmental activities decreased $ 3,992,535 for 2011. Some of the significant items included in 2011 activities are: � A decrease in the community and economic development area of general government is a result of the City making the fmal Tax Increment Financing payment of $ 2.6 million in 2010 for the Fischer Marketplace Development. The public works area declined $ 1.3 million for 2011. This reflects less spent on non-capitalizable street maintenance activities in 2011 compared to 2010. Interest expense is approximately $ 96,402 lower for 2011 and reflects the reduction in debt service expense through debt retirement and the impact of refunding bonds issued in prior years. In each program area, program expenses exceeded program revenues. This is to be expected with governmental operations where support mainly comes from general revenue sources such as property taxes. Business Type Activities. Business-type activities increased the City's net assets by $ 1.2 million, accounting for 11 % of the increase in the total net assets of the City. The intent of business-type activities is to cover all, or nearly all, of the costs of providing the services of the individual funds. The City accounts for the operations in six separate enterprise funds which include the Cemetery, Street Light Utility, Storm Drainage Utility, Water and Sewer Utility, Sports Arena, Municipal Golf Course and Municipal Liquor Funds. 19 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 Expenses and Program Revenues - Busines Type Activities (in $1,000's) Cemetery ■Program Revenues Street Light Utility � ,� ■ Expenses Storm Drainage Water and Sewer , _ , . _�: _, - �_= � ky = � �� Sports Arena -��_ : Golf Course � � k t� Liquor .� � . �._ �- �. ��. $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 Overall, total revenues for the business type activities increased $ 459,212, or 2.1%, for 2011. The key elements making up this change are as follows: • Charges for services overall were relatively flat although the individual activities showed variances with the prior year. o The liquor operations showed a slight decrease in revenues of $ 26,534, the decline in liquor revenues can be attributed to liquor Store No. 1 which experienced revenue declines of $ 203,000 and related to the county road construction activities on Cedar Avenue. Declines in Store No. 1 were offset by increases in Store No 3, which experienced an increase of $ 164,000 in sales. o The Water and Sewer utility revenues were down slightly for 2011, by approximately, $ 8,000. The early summer of 2011 was rainy and wet resulting in lower consumption for irrigation purposes. o The Municipal Golf Course experienced declines in revenues of approximately $ 90,000 which is related to the rainy and wet early summer. o The ice arena revenues increased approximately $ 44,000, and relates to additional rental activity. o The storm water utility revenues increased approximately $ 32,000, or 6.9%, resulting from an increase in the storm water utility rates per residential equivalent unit. FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental Funds — The focus of the City's governmental funds is to provide information on near- term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a City's net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either and external party, the City itself, or a delegated authority to assign resources for use for particular purposes by the City. 20 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 As of the end of the year, the City's governmental funds reported combined ending fund balances of $ 43,642,731, an increase of $ 767,196 in comparison with the prior year. Unassigned fund balance totals a negative $ 1,253,376, the remainder of the fund balance is either nonspendable, resfiricted, committed, or assigned to indicate that it is 1) not in spendable form ($ 118,661), 2) restricted for particular purposes ($ 15,537,787), 3) committed for particular purposes ($ 165,872) or assigned for particular purposes ($ 29,073,787). The General Fund is the chief operating fund of the City. At the end of the current fiscal year, unassigned fund balance of the General Fund was $ 12,142,496, while total fund balance increased to $ 12,705,753. As a measure of the General Fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total General Fund expenditures. Unassigned fund balance represents approximately 53% of total General Fund expenditures, while total fund balance represents approximately 55.4% of that same amount. The fund balance of the City's General Fund increased by $ 58,627 during the current fiscal year. The increase was due to total revenues coming in over the budgeted revenues by $ 559,426, the most significant of these variances include; franchise fees ($ 133,782), building pernuts ($ 164,872) and investment earnings ($ 210,341). The total General Fund expenditures came in $ 1,373,307 under budget in operating expenditures for nearly every program budget area, see the discussion on the General Fund budgetary highlights that follows. Proprietary Funds — The City's proprietary funds provide the same type of information found in the government-wide fmancial statements, but in more detail. Total unrestricted net assets for all enterprise funds for the year were $ 19,431,679. Unrestricted net assets of the Water and Sewer Fund, the City's largest proprietary fund, at the end of the year amounted to $ 16,345,034. Current year operations posted a$ 749,172 increase in net assets for this fund. Total ending net assets for all enterprise funds was $ 123,939,206, $ 104,198,009 of which is invested in capital assets (infrastructure), net of related debt. The increase in net assets in the Municipal Liquor Fund of $ 392,306 reflects continued positive operations of the City's liquar stores and is after transferring $525,000 to the general Fund in support of park and recreation activities. The increase in the Liquor Fund comes from an improvement in gross margin on sales to 28.4%. The Sports Arena Fund posted a decrease in net assets of $ 21,362. The Municipal Golf Fund operations posted a decline in net assets of $ 18,597 and can be attributed to increased maintenance activities and costs related to the replacement of the Valleywood Clubhouse. The Water and Sewer Fund posted an increase in net assets of $ 749,172 which results from a 3% increase in utility rates. The other proprietary funds posted increases of $ 38,970 in the Street Light Utility, $ 17,919 in the Storm Drainage Fund and $ 74,071 in the Cemetery Fund. GENERAL FUND BUDGETARY HIGHLIGHTS The most significant amendment to the 2011 General Fund budget was to remove the costs and the property tax revenues associated with the annual street maintenance program from the General Fund into the Road Maintenance Program. The budgeted property t�es and budgeted expenditures in the streets budget were reduced $ 1,598,000. The 2011 General Fund budget was also amended to include some projects that were carried over from the prior year 2010 to 2011 in the amount of $ 185,000, in addition to an amendment to change the allocation of the charges for workers compensation insurance, the original General Fund budget included the workers compensation in the unallocated portion of the budget and the amended budget includes allocating these costs at the department and program level, the total amount reallocated to the program budgets was $ 320,000 within the General Fund. 21 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 During the year, the total revenues exceeded the final amended budgetary estimates by $ 559,426 and can be attributed to franchise fees, exceeding budget amounts by $ 133,782, building permits exceeding the budget by $ 245,000, and investment income exceeding the budget by $ 210,341. Total actual expenditures were $ 1,373,3071ess than the budgetary estimates and provided the ability to transfer $ 1,748,000 to the Future Capital Projects Fund in accordance with the fund balance policy. General Fund budget performance can be attributed to curtailing spending where possible and a number of vacant positions held open for extended periods during the year. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets — The City's investment in capital assets for its governmental and business-type activities as of December 31, 2011, amounted to $ 194,938,739, net of accumulated depreciation of $ 92,415,640. This investrnent in capital assets includes land, buildings and system improvements other than buildings, furniture and equipment, infrastructure and construction in progress. The total increase in the City's investrnent in capital assets for the current fiscal year was $ 4,031,975, or approximately 2.1%, total depreciation charged in 2011 was $ 6,471,863. City of Apple Valley's Capital Assets (Net of Depreciation) Governmental Acdvities Business-Type Activities Total 2011 2010 2011 2010 2011 2010 Land and Land Improvements $ 2,523,813 $ 2,523,813 $ 5,816,447 $ 5,327,130 $ 8,340,260 $ 7,850,943 Buildings 18,S1Q446 t9,186,208 8,226,557 8,637,212 26,737,003 27,823,420 Improvements other than Buildings 18,361,051 18,956,095 91,549,290 9Q684,284 109,910,341 109,640,379 FurnitureandEquipment 5,574,007 5,803,453 1,164,624 1,147,871 6,738,631 6,951,324 Infraswcture 40,366,113 37,667,234 - - 40,366,113 37,667,234 Consducrion in Progress 549,456 265,590 2,296,935 707,874 2,846,391 973,464 Total $ 85,884,886 $ 84,402,393 $ 109,053,853 $ 106,504,371 $ 194,938,739 $ 19Q906,764 Major capital asset additions during the current year included the following: • Street improvement projects including 147�' Street east of Johnnycake Ridge Road ($ 1,041,107), the annual mill and overlay project ($ 910,584), 132 Street,($ 283,366), Everest Street reconstruction ($ 258,300), Gibraltar and Glenhaven Streets ($ 176,307) along with a few other street and trail improvements totaling $ 106,017. • Construction in progress includes costs associated with the extension of Flagstaff Avenue and 147�' West of Johnnycake Ridge Road to Flagstaff Avenue totaling $ 372,348, which projects were begun in 2011 and will be completed in 2012. • Utility improvements including Sanitary Lift Station No. 2($ 704,248). Additional information on the City's capital assets can be found in Note 4 on pages 56-58 of this report. Long-Term Debt — At the end of the current fiscal year, the City had total debt outstanding of $ 37,862,975, a net decrease of $ 5,246,236, or 12.2%. Of the total bonded debt $ 4,183,091, or 11.1%, is due within one year. Of the total amount, $ 25,540,000 is backed by the full faith and credit of the City and $ 9,000,000 is special assessment debt for which the City is liable in the event of default by the property owners subject to the assessment. The remainder of the debt is backed by the revenues of the enterprise funds. 22 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 Govemmental Acrivities Business-Type Activities Total 2010 2011 2010 2011 2010 2011 General Obligations bonds (backed by the City) $ 24,175,000 $ 22,685,000 $ 1,025,000 $ 2,855,000 $ 25,200,000 $ 25,540,000 G.O. Special Assessment Bonds (backed by the City) 14,750,000 9,000,000 - - 14,750,000 9,000,000 Revenue Bonds (backed by specific revenues) - - 3,050,000 3,245,000 3,050,000 3,245,000 Capital Lease (backed by specific revenues) - - 109,211 77,975 109,211 '77,975 Total $ 38,925,000 $ 31,685,000 $ 4,184,211 $ 6,177,975 $ 43,109,211 $ 37,862,975 The total debt decreased $ 5,246,236 during the current fiscal year. A portion of the decline ($ 3,920,000) was related to the crossover date of the 2010a Refunding Bonds which refunded the 2004, 2006a and 2006b General Obligation (G.O.) Improvement Bonds. The remainder of the decline is because more debt was retired than issued in 201 l. During 2011, the City issued $ 3,945,000 in bonded debt. The proceeds of the 2011 a G.O. Bonds are comprised of two separate uses; one is the remaixiing amount of the Park Bonds authorized in the referendum of 2007 in the amount of $ 1,345,000. The second portion will be a G.O. Storm Water Revenue Bond in the amount of $ 2,600,000, to be repaid from storm water utility fees over the next 20 years. These two uses were combined for issuance purposes to have a somewhat larger bond issue that will be more attractive to market and should attract more interest than two smaller issues. The City maintains an"Aaa°' rating from Moody's on all of its general obligation debt. Minnesota Statutes limit the amounts of G.O. debt a governmental entity may issue to 2% of the assessed valuation. The current debt limitarion for the City is $ 89,147,374, which is significantly is in excess of the City's outstanding G.O. debt subject to limit. Additional information on the City's long-term debt can be found in Note 6 on pages 59-63 of this report. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES • Property t�es provide the largest source, approximately 76%, of the resources needed to support the General Fund activities. Minnesota cities are not subject to levy limits for 2012. • Property values in the City are declining as they are in other locations. The decline in the median valued residential property for the 2012 budget year will be approximately 3.1 %, compared to a reduction of 6.4% for the 2011 budget year. The property value declines do not impact the overall property tax revenues because, in Minnesota, the tax extension rate is determined each year by dividing the total amounts levied amount by the total tax capacity of all properties and then applying the resulting t� extension rate to each individual property. 23 CITY OF APPLE VALLEY MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2011 • For the coming year 2012, the State of Minnesota changed the way in which residential properties receive the benefit for homesteaded status. A reduction in state aids to cities was enacted by the State Legislature during the 2004, 2005 and 20061egislative sessions to help balance the State's budget. Future state budgets are still reducing state revenues; however, some state aid in the form of Market Value Homestead Credit (MVHC) was restored in 2007 and 2008, but is expected to be reduced or eliminated in 2012 and future years. In 2011, the City received $ 20,295 in MVHC payments from the State. For 2012, the state enacted a new program benefiting homesteaded properties. Instead of providing aid payments to cities through the MVHC program the Market Value Exclusion (MVE) program provides a reduction in the taxable market value for residential properties prior to applying the tax extension rate to determine the property taxes to be paid. For homes valued at $ 76,000, the new exclusion is equal to 40% of the home's market value. For homes valued above $ 76,000, the exclusion value is $ 30,400 minus 9% of the value over $ 76,000, effectively phasing out the MVE amounts for homes valued over $ 413,800. The result of the MVE program is that the overall tax base value is reduced but will result in a more stable revenue stream for the City by not having to rely on reimbursements from the State to make up for the credit provided to homeowners. • A 2.9% reduction in the property tax levy for 2012. • Anticipated contract settlements with all of the City's unions. • A 3% increase in the water utility rates were enacted in 2011 and 2012 to fund the expansion of the City's water treatment plant All of these factors were considered in preparing the City's budget for the 2012 fiscal year. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the City's finances for all those with an interest in the City's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Finance Director, 7100 West 147�` Street, Apple Valley, Minnesota 55124. 24 CITY OF APPLE VALLEY STATEMENT OF NET ASSETS December 31, 2011 Governmental Business-Type Acriviries Activities Total ASSETS Cash and Investments (IncludingCashEquivalents) $ 45,892,193 $ 17,976,153 $ 63,868,346 Cash with Fiscal Agent - 309,518 309,518 Receivables: Ta�ces Receivable 564,572 - 564,572 Specia] Assessments Receivable 19,853,965 304,549 20,158,514 Accounts Receivable 371,640 2,396,067 2,767,707 Interest Receivable 415,848 2,494 418,342 Due from Other Governments 1,913,585 287,951 2,201,536 Inventory 59,378 1,441,308 1,500,686 Prepaid Items 174,496 206,659 381,155 Deferred Chazges - 79,283 79,283 Capital Assets not being Depreciated: Land and Land Impmvements 2,523,813 5,816,447 8,340,260 Conshuction in Progress 549,456 2,296,935 2,846,391 Capital Assets being Depreciated: Buildings 27,324,952 15,180,578 42,505,530 Impmvements Other than Buildings 24,112,627 122,525,450 146,638,077 Fumiture and Equipment 15,492,475 4,327,069 19,819,544 Infrastructure 67,204,577 - 67,204,577 Less Accumulated Depreciation (51,323,014) (41,092,626) (92,415,640) Total Assets $ 155,130,563 $ 132,057,835 $ 287,188,398 LIABILITIES AND NET ASSETS Liabilities Accrued Wages Payable $ 751,673 $ 128,463 $ 880,136 Accounts Payable 694,787 813,162 1,507,949 ContractsPayable 212,145 332,816 544,961 Interest Payable 69,686 25,420 95,106 Due to Other Governments 42,910 95,234 138,144 Uneamed Revenue 48,387 - 48,387 Bond Principal Payable: Due Within One Year 3,560,000 590,000 4,150,000 Due in More than One Year 28,125,000 5,510,000 33,635,000 Capital Lease Payable: Due Within One Year - 33,091 33,091 Due in More than One Year - 44,884 44,884 Compensated Absences Payable: Due Within One Year 1,167,794 237,220 1,405,014 Due in More than One Year 1,174,457 195,923 1,370,380 Net Other Post Employment Benefits (OPEB) Obligation 658,753 112,416 771,169 Total Liabilities 36,505,592 8,118,629 44,624,221 Net Assets Invested in Capital Assets, Net of Related Debt 54,928,735 104,198,009 159,126,744 Restricted for: Debt Service 9,914,736 309,518 10,224,254 Capital Acquisition 5,956,163 - 5,956,163 TIF 5,228,377 - 5,228,377 Other Purposes 481,501 - 481,501 Unrestricted 42,ll5,459 19,431,679 61,547,138 Total Net Assets 118,624,971 123,939,206 242,564,177 Total Liabilities and Net Assets $ 155,130,563 $ 132,057,835 $ 287,188,398 The Notes to the Financial Statements are an integral part of this statement 26 CITY OF APPLE VALLEY STATEMENT OF ACTNITIES � For the Year Ended December 31, 20ll � Net (Expense) Revenue Program Revenues and Changes in Net Assets Operating Capital Grants Charges for Grants and and Governmental Business-Type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Governmental Activities General Covemment $ 7,086,321 $ 2,506,195 $ 25,000 $ 18,865 $ (4,536,261) $ - $ (4,536,261) Public Safety 10,548,223 587,486 502,621 - (9;458,116) - (9,458,116) Public Works 5,744,780 1,055,995 6,420 4,379,538 (302,827) - (302,827) Parks and Recereation 6,169,552 1,31Q,377 - - (4,855,175) - (4,855,175) Interest on Long-Tenn Debt 1,459,728 - - � � - (1,459,728) - (1,459,728) Total Governmental Activities 31,008,604 5,464,053 534,041 4,398,403 (20,612,107) - (20,612,107) Business-Type Activities Municipal Liquor 8,177,679 9,005,660 - - - 827,981 827,981 Municipal Golf Course 1,051,605 1,023,866 - - - (27,739) (27,739) Sports Arena 799,993 650,350 - - - (149,643) (149,643) Water and Sewer 7,309,277 8,361,750 10,000 451,035 - 1,513,508 1,513,508 Storm Drainage 917,054 1,370,348 - 192,129 - 645,423 645,423 Cemetery 69,004 114,365 170 - - 45,531 45,531 Street Light Utility 398,114 433,464 - - - 35,350 35,350 TotalBusiness-TypeActivities 18,'722,726 20,959,803 10,170 643,164 - 2,890,411 2,890,411 Total Governmental and Business-Type Activities $ 49,731,330 $ 26,423,856 $ 544,2ll $ 5,041,567 (20,612,107) 2,890,411 (17,721,696) General Revenues ProperryTaxes 21,460,141 120,000 21,580,141 Tax Increments 2,240,269 - 2,240,269 Lodging Tax 74,105 - 74,105 Grauel Tax 38,666 - 38,666 Unallocated State and County Aids 117,000 - 117,000 Franchise Fees 1,107,354 - 1,107,354 Other General Revenue 6,799 50,835 57,634 Unrestricted Investment Earnings 2,372,693 888,863 3,261,556 Gain on Sale of Assets 169,776 - 169,776 Transfers 2,717,630 (2;717,630) - Total Genesal Revenues and Transfers 30,304,433 (1,657,932) 28,646,501 Change in Net Assets 9,692,326 1,232,479 10,924,805 Net Assets - Beginning 108,932,645 122,706,727 231,639,372 Net Assets - Ending $ 118,624,971 $ 123,939,206 $ 242,564,177 � The Notes to the Financial Statements are an integral part of this statement. CITY OF APPLE VALLEY BALANCE SHEET - GOVERNMENTAL FUNDS December 31, 2011 Debt Service Closed Bond Improvement General Fund Issues Bonds of 2006 (1000) (3205) (3330) ASSETS Cash and Investments $ 11,329,588 $ 2,626,050 $ - Taxes Receivable - Delinquent 536,256 - - Special Assessments Receivable: Current 14,947 638,021 186,026 Delinquent 48,519 1,277,979 2,128,838 Deferred - 6,670,852 1,782,776 Accounts Receivable 224,071 - - Interest Receivable 415,848 - - Due from Other Funds - 2,722,322 - Due from Other Governments 1,750,967 36,449 65,140 Inventory 59,378 - - Prepaid Items 59,283 - - Total Assets $ 14,438,857 $ 13,971,673 $ 4,162,780 LIABILITIES AND FUND BALANCES Liabilities Accrued Wages Payable $ 745,139 $ - $ - Accounts Payable 290,958 2,625 - Contracts Payable 8,176 - - Due to Other Funds - - 1,969,595 Due to Other Governments 40,722 - - Deferred Revenue 648,109 8,586,852 4,097,640 Total Liabilities 1,733,104 8,589,477 6,067,235 Fund Balances Nonspendable 118,661 - - Restricted - - - Committed 165,872 - - Assigned 278,724 5,382,196 - Unassigned 12,142,496 - (1,904,455) Total Fund Balances 12,705,753 5,382,196 (1,904,455) Total Liabilities and Fund Balances $ 14,438,857 $ 13,971,673 $ 4,162,780 The Notes to the Financial Statements are an integral part of this statement. 28 Debt Service Capital Projects Improvement Road Nonmajor Total Bonds of 2007 Improvements Future Capital Governmental Governmental (3340) (2025) Projects (4930) Funds Funds $ - $ - $ 6,332,729 $ 22,268,937 $ 42,557,304 - - - 28,316 564,572 242,242 61,932 - 362,988 1,506,156 1,071,047 - - 294,599 4,820,982 2,647,575 814,444 - 1,611,180 13,526,827 - - - 147,569 371,640 - - - - 415,848 - - 9,305,836 1,238,626 13,266,784 - 13,805 - 47,224 1,913,585 - - - - 59,378 - - - - 59,283 $ 3,960,864 $ 890,181 $ 15,638,565 $ 25,999,439 $ 79,062,359 $ - $ - $ - $ 6,534 $ 751,673 - 30,129 - 355,480 679,192 - 38,406 59,000 106,563 212,145 554,838 4,757,872 - 5,984,479 13,266,784 - 2,048 - 140 42,910 3,960,864 876,376 - 2,297,083 20,466,924 4,515,702 5,704,831 59,000 8,750,279 35,419,628 - - - - 118,661 - - - 15,537,787 15,537,787 - - - - 165,872 - - 15,579,565 7,833,302 29,073,787 (554,838) (4,814,650) - (6,121,929) (1,253,376) (554,838) (4,814,650) 15,579,565 17,249,160 43,642,731 $ 3,960,864 $ 890,181 $ 15,638,565 $ 25,999,439 $ 79,062,359 29 CITY OF APPLE VALLEY RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET ASSETS - GOVERNMENTAL FUNDS December 31, 2011 Total Fund Balances - Governmental Funds $ 43,642,731 Amounts reported for governmental activities in the Statement of Net Assets are different because: Capital assets used in governmental activities are not current fmancial resources and, therefore, are not reported as assets in governmental funds. Cost of Capital Assets 137,207,900 Less Accumulated Depreciation (S 1,323,014) Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported as liabilities in the funds. Long-term liabilities at year-end consist of: Bond Principal Payable (31,685,000) Net OPEB Obligation (658,753) Delinquent receivables will be collected in subsequent years, but are not available soon enough to pay for the current period's expenditures and, therefore, are deferred in the funds. Property Taxes 564,572 Special Assessments 4,820,982 Revenues in the Statement of Activities that do not provide current fmancial resources are not reported as revenues in the funds. Special Assessments 15,032,983 Governmental funds do not report a liability for accrued interest until due and payable. (69,686) Internal Service Funds are used by management to charge the costs of insurance and compensated absences to individual funds. The assets and liabilities of the Internal Service Funds are included in governmental activities in the Statement of Net Assets. 1,092,256 Total Net Assets - Governmental Activities $ 118,624,971 The Notes to the Financial Statements are an integral part of this statement. 31 CITY OF APPLE VALLEY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Debt Service Closed Bond Improvement Improvement General Fund Issues Bonds of 2006 Bonds of 2007 (1000) (3205) (3330) (3340) REVENUES Taxes $ 18,008,873 $ 15,000 $ - $ - Tax Increments - - - - Franchise Fees 583,782 - - - Other Taxes 77,915 - - - Special Assessments 13,765 835,951 688,261 228,589 Licenses and Permits 796,316 - - - Intergovernmental 583,756 - - - Charges for Services 1,411,256 - - - Fines and Forfeitures 288,946 - - - Miscellaneous: Investment Income 410,341 239,932 4,260 - Rentals 431,453 - - - Contributions and Donations 900 - - - Administrative Fees 828,999 - - - Other 37,579 - - - Refunds and Reimbursements 69,421 - - - Total Revenues 23,543,302 1,090,883 692,521 228,589 EXPENDITURES Current General Govemment 4,262,696 - - - Public Safety 9,862,599 - - - Public Works 3,656,305 - - - Parks and Recreation 4,610,144 - - - Debt Service Principal - - 400,000 250,000 Interest and Other Charges - 30,790 95,124 113,911 Capital Outlay General Government 183,537 - - - Public Safety 108,068 - - - Public Works 1ll,913 - - - Parks and Recreation 134,022 - - - Total Expenditures 22,929,284 30,790 495,124 363,911 Excess of Revenues Over (Under) Expenditures 614,018 1,060,093 197,397 (135,322) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset 83,089 - - - Bond Proceeds - - - - Bond Premium - - - - Payment of Refunded Debt - - (1,385,000) - Transfers In 1,125,000 - - - Transfers Out (1,763,480) (1,087,003) - - TotalOtherFinancingSources(Uses) (555,391) (1,087,003) (1,385,000) - � Net Change in Fund Balances 58,627 (26,910) (1,187,603) (135,322) FUND BALANCES BeginningofYear 12,647,126 5,409,106 (716,852) (419,516) EndofYear $ 12,705,753 $ 5,382,196 $ (1,904,455) $ (554,838) The Notes to the Financial Statements are an integral part of this statement. 32 Capital Projects Road Nonmajor Total Improvements Future Capital Governmental Govemmental (2025) Projects (4930) Funds Funds $ 1,598,000 $ - $ 1,787,000 $ 21,408,873 - - 2,240,269 2,240,269 - - 593,933 1,177,715 - - 74,105 152,020 - - 359,210 2,125,776 - - - 796,316 949,944 15,570 858,326 2,407,596 - - 25,000 1,436,256 - - - 288,946 - 574,342 1,004,091 2,232,966 - - 80,000 511,453 - - 1,850 2,750 - - - 828,999 - - 283,986 321,565 13,805 - 56,355 139,581 2,561,749 589,912 7,364,125 36,071,081 - - 416,698 4,679,394 - - 27,487 9,890,086 837 - 18,545 3,675,687 - - 245,040 4,855,184 - - 4,015,000 4,665,000 - - 1,247,574 1,487,399 - - 671,220 854,757 - - - 108,068 4,332,373 59,000 416,087 4,919,373 - - 353,889 487,911 4,333,210 59,000 7,411,540 35,622,859 (1,771,461) 530,912 (47,4�15) 448,222 - - 86,687 169,776 - - 1,345,000 1,345,000 - - 6,568 6,568 - - (2,535,000) (3,920,000) 1,131,192 1,904,502 1,713,645 5,874,339 (73,101) - (233,125) (3,156,709) 1,058,091 1,904,502 383,775 318,974 (713,370) 2,435,414 336,360 767,196 (4,101,280) 13,144,151 16,912,800 42,875,535 $ (4,814,650) $ 15,579,565 $ 17,249,160 $ 43,642,731 33 CITY OF APPLE VALLEY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES - GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Net Change in Fund Balances - Governmental Funds $ 767,196 Amounts reported for governmental activities in the Statement of Activities are different because: Capital outlays are reported in governmental funds as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over the estimated useful lives as depreciation expense. Capital Outlays 5,633,820 Depreciation Expense (4,168,745) Disposal of Capital Assets (125,820) Donated Assets 143,238 Net OPEB obligations are recognized as paid in the governmental funds but recognized as the expense is incurred in the Statement of Activities. (142,921) Principal payrnents on long-term debt are recognized as expenditures in the governmental funds but as an increase in the net assets in the Statement of Activities. 4,665,000 Bonds were refunded during the year. The amount of principal paid off is reported in the governmental funds as an other use of financing. However, the payments are not expenditures in the Statement of Activities, but rather a reduction on long-term liabilities in the Statement of Net Assets. 3,920,000 Interest on long-term debt in the Statement of Activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due and thus requires use of current financial resources. In the Statement of Activities, however, interest expense is recognized as the interest accrues, regardless of when it is due. 21,103 Proceeds from long-term debt are recognized as an other financing source in the governmental funds but as a decrease in net assets in the Statement of Activities. Issuance of Bonds Payable (1,345,000) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. 253,144 The net revenue of certain activities of Internal Service Funds are reported with governmental activities. 71,311 Change in Net Assets - Governmental Activities $ 9,692,326 The Notes to the Financial Statements are an integral part of this statement. 34 CITY OF APPLE VALLEY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2011 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Taxes $ 19,671,000 $ 18,073,000 $ 18,008,873 $ (64,127) Franchise Fees 450,000 450,000 583,782 133,782 Other Taxes 35,000 35,000 77,915 42,915 Special Assessments 5,000 5,000 13,765 8,765 Licenses and Pernuts 601,520 601,520 796,316 194,796 Intergovernmental 528,831 528,831 583,756 54,925 Charges for Services 1,424,625 1,424,625 1,411,256 (13,369) Fines and Forfeitures 315,000 315,000 288,946 (26,054) Miscellaneous Revenues: Investment Income 200,000 200,000 410,341 210,341 Rentals 459,700 459,700 431,453 (28,247) Contributions and Donations - - 900 900 Administrative Fees 811,200 811,200 828,999 17,799 Other 20,000 20,000 37,579 17,579 Refunds and Reimbursements 60,000 60,000 69,421 9,421 Total Revenues 24,581,876 22,983,876 23,543,302 559,426 EXPENDITURES Current General Government 4,997,587 4,761,007 4,262,696 (498,311) Public Safety 9,869,805 10,116,290 9,862,599 (253,691) Public Works 5,436,475 3,910,285 3,656,305 (253,980) Parks and Recreation 4,792,584 4,849,384 4,610,144 (239,240) Capital Outlay General Government 136,000 184,000 183,537 (463) Public Safety 207,500 207,500 108,068 (99,432) Public Works 132,425 132,425 111,913 (20,512) Parks and Recreation 141,700 141,700 134,022 (7,678) Total Expenditures 25,714,076 24,302,591 22,929,284 (1,373,307) Excess of Revenues Over (Under) Expenditures (1,132,200) (1,318,715) 614,018 1,932,733 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset 20,000 20,000 83,089 63,089 Transfers In 1,125,000 1,125,000 1,125,000 - Transfers Out (12,800) (12,800) (1,763,480) (1,750,680) Total Other Financing Sources (Uses) 1,132,200 1,132,200 (555,391) (1,687,591) Net Change in Fund Balances $ - $ (186,515) 58,627 $ 245,142 FUND BALANCES Beginning of Year 12,647,126 End of Year $ 12,705,753 The Notes to the Financial Statements are an integral part of this statement. 35 CITY OF APPLE VALLEY STATEMENT OF NET ASSETS - PROPRIETARY FUNDS December 31, 2011 Municipal Liquor Municipal Golf Sports Arena Water and Sewer (5000, 5030) ' Course (5100) (5200) (5300, 5400) ASSETS Current Assets Cash and Investments (Including Cash Equivalents) $ 1,875,932 $ 47,571 $ 106,366 $ 13,775,310 Special Assessments Receivable - - - 293,950 Accommts Receivable 1,606 - 130,747 1,816,928 Interest Receivable 2,494 - - - Due from Other Governments - - 272,854 15,097 Inventory 1,340,103 36,837 - 64,368 Prepaid Items 13,766 219 - 192,674 Total Current Assets 3,233,901 84,627 509,96'7 16,158,327 Noncurrent Assets Restricted Cash with Fiscal Agent 309,518 - - - Deferred Special Assessments Receivable - - - - Deferred Charges 44,759 - 5,359 - Advance to Other Funds - - - 840,616 Capital Assets: I.and and Land Improvements 1,179,183 991,179 2,000 1,706,821 Buildings 3,423,320 294,496 3,193,129 8,269,633 Other Improvements 25,000 385,269 65,389 78,466,161 Furniture and Equipment 250,732 700,501 172,232 3,113,042 Construction in Progress 1,875 390,557 24,850 1,200,796 Total Capital Assets 4,880,110 2,762,002 3,457,600 92,756,453 Less Accumulated Depreciation (859,160) (1,182,491) (1,989,466) (27,297,449) NetCapitalAssets 4,020,950 1,579,511 1,468,134 65,459,004 Total Noncwrent Assets 4,375,227 1,579,511 1,473,493 66,299,620 TotalAssets $ 7,609,128 $ 1,664,138 $ 1,983,460 $ 82,457,947 LIABILITIES AND NET ASSETS Current Liabilities Accounts Payable $ 553,635 $ 23,809 $ 20,506 $ 131,213 Contracts Payable - 146,846 - 185,269 Accrued Wages Payable 44,235 10,768 20,397 53,063 Interest Payable 10,111 2,506 1,267 5,429 Due to Other Govemments 51,778 5 14,763 22,254 I.ong-Term Liabilities Due Withiv One Year 188,320 49,691 129,500 267,800 Total Current Liabilities 848,079 233,625 186,433 665,028 Noncurrent Liabilities Compensated Absences Payable 111,983 80,823 42,728 197,609 Net OPEB Obligarion 30,809 13,425 9,110 59,072 Advance from Other Funds - - 840,616 - Capital Lease Payable - 77,975 - - Bonds Payable 2,915,000 - 330,000 120,000 I.ess Amounts Due Within One Year (188,320) (49,691) (129,500) (267,800) Total Noncunent Liabilities 2,869,472 122,532 1,092,954 108,881 Total Liabilities 3,717,551 356,157 1,279,387 773,909 Net Assets Invested in Capital Assets, Net of Related Debt 1,105,950 1,501,536 1,138,134 65,339,004 Reshicted for Debt Service 309,518 - - - Unrestricted 2,476,109 (193,555) (434,061) 16,345,034 � Total Net Assets 3,891,577 1,307,981 704,073 81,684,038 TotalLiabilitiesandNetAssets $ 7,609,128 $ 1,664,138 $ 1,983,460 $ 82,457,947 The Notes to the Financial Statements are an integral part of this statement. 36 Governmental Ac6vities - Storm Drainage Cemetery Street Light Internal Service (5500, 5550) (5600, 5'700) Utiliry (5800) Total Funds $ 1,466,887 $ 678,873 $ 25,214 $ 17,976,153 $ 3,334,889 1,224 - - 295,174 - 341,753 - 105,033 2,396,067 - - - - 2,494 - - - - 287,951 - - - - 1,441,308 - - - - 206,659 115,213 1,809,864 678,873 130,247 22,605,806 3,450,102 - - - 309,518 - 9,375 - - 9,375 - 29,165 - - 79,283 - - - - 84Q616 - 1,579,077 358,187 - 5,816,447 - - - - 15,180,578 - 42,943,227 640,404 - 122,525,450 - 9Q562 - - 4,327,069 - 678,857 - - 2,296,935 _ 45,291,723 998,591 - 150,146,479 - (9,646,780) (117,280) - (41,092,626) - 35,644,943 881,311 - 109,053,853 35,683,483 881,311 - 110,292,645 - $ 37,493,347 $ 1,560,184 $ 130,247 $ 132,898,451 $ 3,450,102 $ 49,562 $ 2,486 $ 31,951 $ 813,162 $ 15,595 701 - - 332,816 - - - - 128,463 - � 6,107 - - 25,420 - 5,543 - 891 95,234 - 225,000 - - 860,311 1,167,794 286,913 2,486 32,842 2,255,406 1,183,389 - - - 433,143 2,342,251 - - - 112,416 - - - - 840,616 - - - - 77,975 - 2,735,000 - - 6,100,000 - (225,000) - - (860,311) (1,167,794) 2,510,000 - - 6,703,839 1,174,457 2,796,913 2,486 32,842 8,959,245 2,357,846 34,232,074 881,311 - 104,198,009 - - - - 309,518 - 464,360 676,387 97,405 19,431,679 1,092,256 34,696,434 1,557,698 97,405 123,939,206 1,092,256 $ �37,493,347 $ 1,560,184 $ 130,247 $ 132,898,451 $ 3,450,102 37 CTTY OF APPLE VALLEY STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS - PROPRIETARY FUNDS For the Year Ended December 31, 2011 Municipal Liquor Municipal Golf Sports Arena (5000, 5030) Course (5100) (5200) OPERATING REVENUES Liquor Sales $ 9,005,660 $ - $ - Golf Fees and Rentals - 1,023,866 - Sports Arena Revenues - - 650,350 Charges for Services - - - Total Operating Revenues 9,005,660 1,023,866 650,350 Cost of Goods Sold 6,448,087 177,581 924 Gross ProfidOperating Revenues 2,557,573 846,285 649,426 OPERATING EXPENSES Personal Services 966,318 563,617 379,799 Contractual Services 175,674 21,835 41,967 Other Charges 183,485 20,440 4,060 Supplies and Repairs 34,902 147,078 45,371 Insurance 47,800 32,000 18,600 Utilities 55,544 34,989 121,208 Depreciation 137,546 60,712 167,178 Sewer Charges - - - Total Operating Expenses 1,601,269 880,671 778,183 Operating Income (Loss) 956,304 (34,386) (128,757) NONOPERATING REVENUES (EXPENSES) InvestmentIncome 87,660 9,142 7,881 Property Ta�ces - - 120,000 Connection Charges - - - Intergovernmental Revenue - - - Refunds and Reimbursements - - - Other Revenue 1,665 - 400 Interest Expense and Agent Fees (128,323) (5,323) (20,886) Gain on Sale of Capital Assets - 11,970 - Total Nonoperating Revenues (Expenses) (38,998) 15,789 107,395 Income (Loss) before Capital Contributions and Transfers 917,306 (18,597) (21,362) Capital Contributions - - - TransfersIn - - - Transfers Out (525,000) - - Change in Net Assets 392,306 (18,597) (21,362) NET ASSETS Beginning of Year 3,499,271 1,326,578 725,435 End of Year $ 3,891,5'77 $ 1,307,981 $ 704,073 The Notes to the Financial Statements are an integral part of this statement: 38 Goverr►mental Water and Activities - Sewer Storm Drainage Cemetery Street Light Internal Service (5300, 5400) (5500, 5550) (5600, 5700) Utility (5800) Tota1 Funds $ - $ - $ - $ - $ 9,005,660 $ - - - - - 1,023,866 - - - - - 650,350 - 8,361,750 1,370,348 114,365 433,464 10,279,927 1,206,334 8,361,750 1,370,348 114,365 433,464 20,959,803 1,206,334 2,963 - - - 6,629,555 - 8,358,787 1,370,348 114,365 433,464 14,330,248 1,206,334 1,392,082 - 1,108 - 3,302,924 684,219 208,944 95,745 24,850 5,225 574,240 8,000 573,365 321,002 7,991 - 1,110,343 582,531 635,567 6,075 16,494 - 885,487 - 150,000 - - 1,800 250,200 - 402,884 - 838 391,089 1,006,552 - 1,470,412 449,547 17,723 - 2,303,118 - 2,528,136 - - - 2,528,136 - 7,361,390 872,369 69,004 348,114 11,961,000 1,274,750 997,397 497,979 45,361 35,350 2,369,248 (68,416) 659,005 93,015 28,540 3,620 888,863 139,727 - - - - 120,000 - 126,619 26,559 - - 153,178 - 10,000 - - - 10,000 - - 47,000 - - 47,000 - 1,770 - 170 - 4,005 - (13,514) (44,685) - - (212,731) � - 68,590 - - - 80,560 - 852,470 121,889 28,710 3,620 1,090,875 139,727 1,849,867 619,868 74,071 38,970 3,460,123 71,311 324,416 165,570 - - 489,986 - 60,000 - - - 60,000 - (i,4ss,iii� ��6�,si9� - � - (2,��,630> - 749,172 17,919 74,071 38,970 1,232,479 71,311 80;934,866 34,678,515 1,483,627 58,435 122,706,727 1,020,945 $ 81,684,038 $ 34,696,434 $ 1,557,698 $ 97,405 $ 123,939,206 $ 1,092,256 39 CITY OF APPLE VAGLEY STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS For the Year Ended December 31, 2011 Municipal Liquor Municipal Golf Sports Arena (5000, 5030) Course (5100) (5200) CASH FLOWS - OPERATING ACTIVITIES Receipts from Customers and Users $ 9,004,054 $ 1,023,866 $ 618,085 Payments to Suppliers (7,005,368) (425,664) (229,747) Payments to Employees (961,865) (553,848) (404,396) Net Cash Flows - Operating Activities 1,036,821 44,354 (16,058) CASH FLOWS - NONCAPITAL FINANCING ACTIVITIES Transfer from Other Funds - - - Transfer to Other Funds (525,000) - - Payment of Advance to Other Funds - - - Proceeds from Advance from Other Funds - - 69,633 Intergoveinmental Revenue - - - Ta�ces, Assessments and Other Aids 1,665 - 120,400 Net Cask Flows - Noncapital Financing Activities (523,335) - 190,033 CASH FLOWS - CAPITAL AND RELATED FINANCING ACTIVITIES Principal Paid on Capital Debt � �(135,000) (31,236) (100,000) Interest and Agent Fees Paid (125,450) (6,229) (19,400) Bond Proceeds - - - Proceeds from Sale of Capital Assets - 11,970 - Connection Fees Received - - - Acquisition of Capital Assets (1,8'75) (243,710) (24,850) Net Cash Flows - Capital and Related Financing Acrivities (262,325) (269,205) (144,250) CASH FLOWS - INVESTING ACTIVITIES Interest and Dividends Received 85,194 9,142 7,881 Net Change in Cash and Cash Equivalents 336,355 (215,709) 37,606 CASH AND CASH EQUIVALENTS January 1 1,849,095 263,280 68,760 December 31 $ 2,185,450 $ 47,571 $ 106,366 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS - OPERATING ACTIVITIES Operating Income (Loss) $ 956,304 $ (34,386) $ (I28,757} Adjustments to Reconcile Operating Income (L.oss) to Net Cash Flows - Operating Acrivities: Depreciation Expense 137,546 60,712 167,178 Accounts Receivable (1,606) - (6,154) Special Assessments Receivable - - - Due from Other Governments - - (26,111) Prepaid Items - - - Inventory (20,172) (8,606) - Accounts Payable (57,962) 17,143 4,196 Due to Other Governments 18,258 (278) (1,813) Salaries Payable 2,150 1,382 2,339 Net OPEB Obligation 6,500 2,952 2,297 Compensated Absences Payable (4,197) 5,435 (29,233) Total Adjustments 80,517 78,740 112,699 Net Cash Flows - Operating Activities $ 1,036,821 $ 44,354 $ (16,058) NONCASH CAPITAL ACTIVITIES Acquisition of Capital Assets through Contracts Payable $ - $ 146,846 $ - Capital Contributions - - - The Notes to the Financial Statements are an integral part of this statement. 40 Governmental Storm Activities - Water and Sewer Drainage Cemetery Street Light Internal Service (5300, 5400) (5500, 5550) (5600, 5700) Utility (5800) Total g�� $ 8,614,471 $ 1,213,63'7 $ 114,365 $ 368,202 $ 20,956,680 $ 1,206,334 (4,528,193) (465,191) (51,762) (365,272) � (13,071,197) (1,ll4,046) (1,370,473) - (1,108) - (3,291,690) � 2,715,805 748,446 61,495 2,930 4,593,793 92,288 60,000 - - - 60,000 - �i,a8s,iii� ��6�,si9> - - (2,��,6so� - (69,633) - - - (69,633) - - - - - 69,633 - 10,000 - - - 10,000 - 1,770 47,000 170 - 171,005 - (1,482,974) (720,519) 170 - (2,536,625) - (120,000) (220,000) - - (606,236) - � (8,820) (63,313) - - (223,212) - - 2,600,000 - - 2,600,0�� - 68,590 - - - 80,560 - 126,619 26,559 - - 153,178 - (1,876,508) (1,972,930) - - (4,119,873) - (1,810,119) 370,316 - - (2,115,583) - 659,005 93,015 28,540 3,620 886,397 139,727 81,717 491,258 90,205 6,550 827,982 232,015 13.693,593 975,629 588,668 18,664 17,45'7,689 3,102,874 $ 13.77� $ 1,466,887 $ 678,873 $�5�214 $ 1� 8,285,671 $ 3,334,889 $ 997,397 $ 497,979 $ 45,361 $ 35,350 $ 2,369,248 $ (68,416) 1,470,412 449,547 17,'723 - 2,303,118 - �� 299,136 (158,816) - (65,262) 67,298 - (34,138) 2,105 - - (32,033) - (12,277) - - - (38,388) � _ 14,839 - - - 14,839 7,996 (9,298) - - - (38,076) - (17,075) (43,288) (1,589) 31,951 (66,624) '7,812 (14,800) 919 - 891 3,177 - 4,914 - - - 10,785 - 13,389 - - - 25,138 - 3,306 - - - (24,689) 144,896 1,718,408 250,467 16,134 (32,420) 2,224,545 160,704 $ 2,715,805 $ 748,446 $ 61,495 $ 2,930 $ 4,593,793 $ 92,288 $ 95,194 $ - $ - $ - $ 242,040 $ - 324,416 165,570 - - 489,986 - 41 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SiJNIlVIARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The City of Apple Valley is a statutory city governed by an elected mayor and four council members. The accompanying financial statements present the government entities for which the City is considered to be financially accountable. The fmancial statements present the City and its component units. The City includes all funds, organizations, institutions, agencies, departments and offices that are not legally separate from such. Component units are legally separate organizations for which the elected officials of the City are financially accountable and are included within the basic financial statements of the City because of the significance of their operational or financial relationships with the City. The City is considered fmancially accountable for a component unit if it appoints a voting majority of the organization's governing body and it is able to impose its will on the organization by significantly influencing the programs, projects, activities or level of services performed or provided by the organization or there is a potential for the organization to provide specific financial benefits to or impose specific fmancial burdens on, the City. As a result of applying the component unit definition criteria above, one organization has been defined and is presented in this report as follows: Blended Component Unit — Reported as if they were part of the City. For the category above, the specific entity is identified as follows: 1. Blended Component Unit The Apply Valley Economic Development Authority (EDA) is a legal entity separate from the City. Although legally separate, the Apple Va11ey EDA is reported as if it were part of the primary government because it provides services exclusively for the City. The Members of the Governing Board of the Apple Valley EDA are the City Council Members and one other member. Separate financial statements are not prepared for the Apple Valley EDA. The Apple Valley EDA is reported in the financial statements of the City as the Economic Development Debt Service Fund and the EDA Operations Capital Projects Fund. B. Government-Wide and Fund Financial Statements The government-wide fmancial statements (i.e., the Statement of Net Assets and the Statement of Activities) report information on all of the nonfiduciary activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. 43 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES B. Government-Wide and Fund Financial Statements (Continued) The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Interest on general long-term debt is considered an indirect expense and is reported separately in the Statement of Activities. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items are not included among program revenues; instead, they are properly reported as general revenues. Internally dedicated revenues are reported as general revenues rather than program revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund fmancial statements. C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide fmancial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Properly taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund fmancial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be avazlable when t1�ey are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, franchise taxes, licenses and interest associated with the current period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Only the portion of special assessments receivable due within the current period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the City. 44 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 20ll NOTE 1— SUMMARY OF SIGNIF�CANT A�COUNTING POLICIES C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Description of Funds: Major Governmental Funds: General Fund (Fund 1000) — This Fund is the City's primary operating fund. It accounts for all financial resources of the general City, except those required to be accounted for in another fund. Closed Bond Issues Debt Service Fund (Fund 3205) — This Fund accounts for all the closed bond issues that still have activity. Improvement Bonds of 2006 Debt Service Fund (Fund 3330) — This Fund accounts for the payment of the bond issuance for various 2006 improvements. Improvement Bonds of 2007 Debt Service Fund (Fund 3340) — This Fund accounts for the payment of the bond issuance for various 2007 improvements. Road Improvements Capital Projects Fund (Fund 2025) — This Fund accounts for various road improvements. Future Capital Projects Capital Projects Fund (Fund 4930) — This Fund accounts for funds set aside for future capital improvements. Proprietary Funds: Municipal Liquor Fund (Funds 5000 and 5030) — These Funds account for the operations of the City's liquor stores. Municipal Golf Course Fund (Fund S l00) — This Fund accounts for the operations of the City's golf course. Sports Arena Fund (Fund 5200) — This Fund accounts for the operations of the City's sports arena. Water and Sewer Fund (Funds 5300 and 5400) — These Funds account for the activities of the City's water and sewer operations. Storm Drainage Fund (Funds 5500 and 5550) — These Funds account for the activities of the City's storm drainage operations. Cemetery Fund (Funds 5600 and 5700) — These Funds account for the activities of the City's cemetery operations. Street Light Utility Fund (Fund 5800) — This Fund accounts for the activities of the City's street light operations. 45 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Descripfion of Funds: (Continued) Internal service funds are used to account for fmancing of goods and services provided by one department to other departments of the City on a cost-reimbursement basis. The City reports the following Internal Service Funds: Insurance Trust Fund (Fund 7100) — This Fund accounts for the dental insurance coverage for City employees. Risk Management Fund (Fund 7200) — This Fund was established to account far the City's liability insurance coverage and works compensation coverage for all City departments. Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government-wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the GASB. Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise funds, subject to this same limitation. The City has elected not to follow subsequent private- sector guidance. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the City's sanitary sewer function and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Municipal Liquor Enterprise Fund, the Municipal Golf Course Enterprise Fund, the Sports Arena Enterprise Fund, the Water and Sewer Enterprise Fund, the Storm Drainage Enterprise Fund, the Cemetery Enterprise Fund and the Street Light Utility Enterprise Fund are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this defuution are reported as nonoperating revenues and expenses. D. Assets, Liabilities and Net Assets or Equity 1. Cash and Investments The City's cash and cash equivalents are considered to be cash on hand, demand deposits and highly liquid debt instruments purchased with original maturities of three months or less from the date of acquisition. 46 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Assets or Equity (Continued) 1. Cash and Investments (Continued) Minnesota Statutes authorize the City to invest in obligations of the U.S. Treasury, agencies and instnxmentalities, shares of investment companies whose only investrnents are in the aforementioned securities, obligations of the State of Minnesota or its municipalities, bankers' acceptances, future contracts, repurchase and reverse repurchase agreements and commercial paper of the highest quality with a maturity of no longer than 270 days and in the Minnesota Municipal Investrnent Pool. Investments are stated at fair value. The City had formal policies in place as of December 31, 2011 to address the risks as indicated below. Custodial Credit Risk — Deposits: For deposits, this is the risk that in the event of bank failure, the City's deposits may not be returned to it. The City's investment policy indicates the City follows Minnesota Statutes. According to Minnesota Statutes, deposits must be collateralized at 110% of excess over Federal Deposit Insurance Corporation (FDIC) insurance. Interest Rate Risk: This is the risk that market values of securities in a portfolio would decrease due to changes in market interest rates. The City's investment policy does include specific limits on investment maturities as a means of managing its exposure to fair value arising from increasing interest rates. It also states investments should not be purchased that are considered to be highly sensitive to interest rate changes. Credit Risk: This is the risk that an issuer or other counterpariy to an investment will not fulfill its obligations. The City's investment policy addresses credit risk by limiting investments to the safest type of securities and using prequalifying brokers/financial institutions. The City places specific requirements for credit ratings for each type of investment which are within the top two ratings issued by nationally recognized statistical rating organizations. Concentration of Credit Risk: This is the risk of loss attributed to the magnitude of an investrnent in a single issuer. The City's investment policy states no more than 5% of the overall portfolio may be invested in the securities of a single issuer, except for the securities of the U.S. government or an external investment pool. Custodial Credit Risk — Investrnents: For an investment, this is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy states the City may not invest in securities that are both uninsured and not registered in the name of the City and are held by either the counterparty or the counterpariy's trust department or agent, but not in the name of the City. All trade and property tax receivables are shown at a gross amount since both are assessable to the property taxes and are collectible upon the sale of the property. 47 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Assets or Equity (Continued) 2. Receivables and Payables The City levies its property tax for the subsequent year during the month of December. December 28 is the last day the City can certify a tax levy to the County Auditor for collection the following year. Such taxes become a lien on January 1 and are recorded as receivables by the City at that date. The property tax is recorded as revenue when it becomes measurable and available. Dakota County is the collecting agency for the levy and remits the collections to the City three times a year. Property taxes are submitted to the County Auditor by December 28 of each year, to be levied on January 1, on property values assessed as of the same date. The ta�c levy notice is mailed in March with the first half of the payment due on May 15 and the second half due on October 15. Taxes not collected as of December 31 each year are shown as delinquent taxes receivable. The County Auditor prepares the tax list for all taxable property in the Ciry, applying the applicable t� rate to the t� capacity of individual properties, to arrive at the actual tax for each property. The County Auditor also collects all special assessments, except for certain prepayments paid directly to the City. The County Auditor submits the list of taxes and special assessments to be collected on each parcel of property to the County Treasurer in January of each year. 3. Inventory and Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund fmancial statements. Prepaid items of governmental funds are recorded as expenditures when consumed rather than when purchased. Inventories for the Municipal Golf and Municipal Liquor Funds use the average cost valuation method. Inventories of the remaining governmental and proprietary funds are valued at cost using the first-in, first-out (FIFO) valuation method. Inventories are recorded as expenditures or expenses when consumed. 4. Restricted Assets Cash held in the Municipal Liquor Fund as debt service reserve funds are classified as restricted assets on the Balance Sheet to subsidize potential deficiencies from the liquor store operations that could adversely affect debt service payments. 5. Capital Assets Capital assets, which include property, plant, equipment, infrastructure (e.g., roads, sidewalks and similar items) and intangible assets, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $ 5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. 48 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Assets or Equity (Continued) 5. Capital Assets (Continued) The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Property, plant and equipment of the City are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings 7-40 Improvements Other than Buildings 5-40 Furniture and Equipment 3-50 Infrastructure 25-50 Capital assets not being depreciated include land, right of ways and easements and construction in progress. 6. Compensated Absences Full-time employees employed by the City after January 1, 1995 are eligible for 3 to 6 weeks of annual leave depending on their length of service with the City. Annual lea�e may not accrue in excess of 800 hours. Upon termination of employment with the City, employees in "good standing" are reimbursed for all accrued and unused annual leave. Employees employed by the City prior to January 1, 1995 were eligible to elect to continue eas�ning sick leave and vacation in lieu of the annual leave option. Those employees who elected not to take the annual leave provisions continue to be eligible to earn 12 days of sick leave and 2 to 4 weeks of vacation per year depending on their length of service with the City. Sick leave may carry forward indefinitely. Upon termination of employment in "good standing", employees with more than 10 years of continuous service shall be paid up to one-third of their accrued and unused sick leave. The maximum amount of vacation that may be accumulated is twice the amount earned in any one year. Upon termination of employment, "good standing" employees shall be paid for their accrued and unused vacation leave. Vacation and sick leave benefits are recorded as expenditures in governmental funds when the obligations are expected to be liquidated with expendable financial resources. Vacation and sick benefits are recorded as expenses in proprietary funds when earned. In accordance with U.S. generally accepted accounting principles, compensated absences are reflected as a liability in the General Fund for employees that have retired but have yet to receive their entire leave balances. Compensated absences payable in the government-wide Statement of Net Assets and the Statement of Net Assets — Proprietary Funds include all leave balances accrued but not yet used by employees, whether or not the employees have terminated employment with the City. 49 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Assets or Equity (Continued) 7. Long-Term Obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type Statement of Net Assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund fmancial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 8. Fund Equity a. Classification In the fund fmancial statements, governmental funds report fund classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in those funds can be spent. • Nonspendable Fund Balance — These are amounts that cannot be spent because they are not in spendable form, such as prepaid items and inventories. • Restricted Fund Balance — These are amounts that are restricted to specific purposes either by a) constraints placed on the use of resources by creditors, grantors, contributors, or laws or regulations of other governments or b) imposed by law through enabling legislation. • Committed Fund Balance — These are amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council (highest level of decision making authority) and that remain binding unless removed by the City Council through subsequent formal action. • Assigned Fund Balance — These are amounts that are constrained by the City's intent to be used for specific purposes but are neither restricted nor committed and include remaining amounts (except for negative balances) that are reported in governmental funds, other than the General Fund, that are not classified as nonspendable, restricted or committed. The City Council has delegated the power to assign fund balances to the City Administrator and/or the Finance Director/Treasurer. 50 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Assets or Equity (Continued) 8. Fund Equity (Continued) a. Classification (Continued) • Unassigned Fund Balance — These are residual amounts in the General Fund not reported in any other classification. The General Fund is the only fund that can report a positive unassigned fund balance. Other funds would report a negative unassigned fund balance should the total of nonspendable, restricted and committed fund balances exceed the total net resources of that fund. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. When unrestricted resources are available for use, it is the City's policy to use resources in the following order: committed, assigned and unassigned. b. Minirnum Fund Balance The City's target General Fund balance is to maintain a minunum unassigned General Fund balance of 50% of the subsequent year's budgeted amount for properiy taxes for working capital in addition to an amount equal to six months of operating expenditures. 9. Net Assets Net assets represent the difference between assets and liabilities in the government-wide fmancial statements. Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balance of any long-term debt used to build or acquire the capital assets. Net assets are reported as restricted in the government-wide financial statement when there are limitations on their use through external restrictions imposed by creditors, grantors or laws or regulations of other governments. 10. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the fmancial statements and the reported amounts of revenue and expenditures/expense during the reporting period. Actual results could differ from those estimates. 51 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 20ll NOTE 2— STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information 1. In August of each year, City staff submits to the City Council, a proposed operating budget for the year commencing the following January l. The operating budget includes proposed expenditures and the means of financing them for the upcoming year. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is legally enacted through passage of a resolution after obtaining taxpayer comments. 4. Budgets are adopted on a basis consistent with U.S. generally accepted accounting principles. 5. Expenditures may not legally exceed budgeted appropriations at the fund level. No fund's budget can be increased without City Council approval. The City Council may authorize transfer of budgeted amounts between departrnents within any fund. Management may amend budgets within a department level, so long as the total department budget is not changed. 6. Annual appropriated budgets are adopted during the year for the General Fund and Cable TV Special Revenue Fund. Annual appropriated budgets are not adopted for Debt Service Funds because effective budgetary control is alternatively achieved through bond indenture provisions. Budgetary control for Capital Projects Funds is accomplished through the use of project controls and formal appropriated budgets are not adopted for most Capital Projects Funds. In 2011, the City also adopted formal budgets for the Road Improvements, Future Capital Projects and Equipment Certificate Capital Projects Funds. 7. The Finance Director/Treasurer presents monthly reports to the City Council explaining any variance from the approved budget. 8. Budgeted amounts are as originally adopted or as amended by the City Council. Individual amendments were not material in relation to the original amounts budgeted. Budgeted expenditure appropriations lapse at year-end. B. Excess of Expenditures Over Appropriations For the year ended December 31, 2011, expenditures exceeded appropriations in the following Funds: Expenditures Appropriations Road Improvements Capital Projects Fund $ 4,333,210 $ 2,870,500 Future Capital Projects Capital Projects Fund 59,000 - Nonmajor Fund: Cable TV Special Revenue Fund 185,855 184,757 52 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, Z011 NOTE 2— STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY C. Deficit Fund Balances The following Funds had deficit fund balances at December 31, 2011: Debt Service: Improvement Bonds of 2006 (3330) $ 1,904,455 Improvement Bonds of 2007 (3340) 554,838 Improvement Bonds of 2003 (3165) 130,781 Improvement Bonds of 1997 (3185) 2,363,790 2001/2008B Refunding Improvement Bonds (3285) 1,985,771 G.O. Refunding Bonds of 2002 (3300) 50,932 Capital Projects: Road Improvements (2025) 4,814,650 Dakota County Construction Projects (4030) 124,250 1999 Improvement Construction (4225) 48,807 2000 Improvement Construction (4245) 18,621 2008 Construction Projects (4400) 406,036 Engineer Developer Review Nonreimbursable (4600) 40,554 2003 Improvement Construction (4300) 952,387 The deficits listed above will be eliminated by transfers from other funds, collection of special assessments, future special assessment bond issues, future t� levies and state grant reimbursements. NOTE 3— DEPOSITS AND INVESTMENTS Cash and investment balances of the City's funds are combined (pooled) and invested to the extent available in various investments authorized by Minnesota Statutes. Each fund's portion of this pool is displayed in the financial statements as "cash and investments". For purposes of identifying risk of investing public funds, the balances and related restrictions are summarized as follows. A. Deposits In accordance with applicable Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council. Minnesota Statutes requires all deposits with financial institutions be protected by federal deposit insurance, corporate surety bonds or collateral. The market value of collateral pledged must equal 110% of the deposits not covered by FDIC insurance or corporate surety bonds. 53 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 3— DEPOSITS AND INVESTMENTS A. Deposits (Continued) Custodial Credit Risk — Deposits: As of December 31, 2011, the City's bank balance was not exposed to custodial credit risk because it was insured and fully collateralized with securities held by the pledging financial institution's trust department or agent and in the City's name. As of December 31, 201 l, the City had deposits and petty cash as follows: Deposits $ 8,098,159 Petty Cash 10,310 Total Deposits and Petty Cash $ 8,108,469 B. Investments As of December 31, 2011, the City had the foilowing investments: Investment Maturities Less Than 1-5 6-10 Greater Than Investment Type Fair Value One Year Years Years 10 Years Money Mazkets $ 1,069,92'7 $ 1,069,927 $ - $ - $ - Brokered Certificates of Deposit 981,420 - 981,420 - - U.S. Agency Securities 26,167,482 - 3,050,764 15,653,226 7,463,492 Municipal Bonds 27,850,566 1,754,111 14,288,704 10,922,275 885,476 TotalInvestments $ 56,069,395 $ 2,824,038 $ 18,320,888 $ 26,575,501 $ 8,348,968 �� Interest Rate Risk: Approximately 5% of the City's investments have maturity dates less than one year while approximately 15% of the City's investments will mature more than 10 years from December 31, 2011. Credit Risk: As of December 31, 2011, the City's investments in municipal bonds were rated A+ by Standard & Poor's (S&P) and A1 or better by Moody's Investors Service. The City's investments in U.S. government agency securities were rated AAA by S&P and Aaa by Moody's Investors Service. Concentration of Credit Risk: As of December 31, 2011, the City had investments, as indicated in the following chart, that exceeded 5% of the City's total investments. Investment Market Value Percent Total FFCB $ 4,814,099 8.63% Total FHLB 7,707,840 13.82% Total FNMA 10,841,202 18.80% 54 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 3— DEPOSITS AND INVESTMENTS B. Investments (Continued) In addition, the City's cash held with a fiscal agent is also exposed to concentration of credit risk as 96.53% of its balance is invested in a FFCB Bond. Custodial Credit Risk — Investments: The City's investments held by the broker-dealer were insured by SIPC or other supplemental insurance as of December 31, 2011. However, each investment brokerage firm may have a limit to their supplemental insurance and because of the size of the City's portfolio in relation to the brokerage firm's excess SIPC coverage limits, the portion of the supplemental policy applicable to the City's portfolio is unknown. The City accepts this risk due to the controls in place at the broker-dealer. C. Deposits and Investments The following is a summary of total deposits and investments: Deposits (Note 3.A.) $ 8,108,469 Investments (Note 3.B.) 56,069,395 Total Deposits and Investments $ 64,177,864 Deposits and inveshnents are presented in the December 31, 2011 basic fmancial statements as follows: Statement of Net Assets: Cash and Investments $ 63,868,346 Cash with Fiscal Agent 309,518 Total Deposits and Investments $ 64,177,864 55 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 4 — CAPITAL ASSETS Capital asset activity for the year ended December 31, 2011 was as follows: Beginning Ending Balance Transfer* Increases Decreases Balance Governmental Activities: Capital Assets not being Depreciated: Land and Land Improvements $ 2,523,813 $ - $ - $ - $ 2,523,813 Construction in Progress 265,590 - 4,974,270 4,690,404 549,456 Total Capital Assets not being Depreciated 2,789,403 - 4,974,270 4,690,404 3,073,269 Capital Assets being Depreciated: Buildings 27,324,952 - - - 27,324,952 Improvements Other than Buildings 23,904,607 - 208,020 - 24,112,627 Fumiture and Equipment 15,284,345 (31,346) 778,673 539,197 15,492,475 Infrastructure 62,823,898 - 4,380,679 - 67,204,577 Total Capital Assets being Depreciated 129,337,802 (31,346) 5,367,372 539,197 134,134,631 Less Accumulated Depreciation for: Buildings 8,138,744 - 675,762 - 8,814,506 Improvements Other than Buildings 4,948,512 - 803,064 - 5,751,576 Furniture and Equipment 9,480,892 (31,346) 1,008,119 539,197 9,918,468 Infrastructure 25,156,664 - 1,681,800 - 26,838,464 Total Accumulated Depreciation 47,724,812 (31,346) 4,168,745 539,197 51,323,014 Total Capital Assets being Depreciated, Net 81,612,990 - 1,198,627 - 82,811,617 Governmental Activities Capital Assets, Net $ 84,402,393 $ - $ 6,172,897 $ 4,690,404 $ 85,884,886 * Transfer of a fully depreciated asset to the Golf Enterprise Fund. 56 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 4 — CAPITAL ASSETS geginning Ending Balance Transfer* Reclassifications* Increases Decreases Balance Business-Type Acrivities: Capital Assets not being Depreciated: Land and Land Improvements $ 5,327,130 $ - $ - $ 489,317 $ - $ 5,816,447 Construction in Progress 707,874 - - 3,445,724 1,856,663 2,296,935 Tota1 Capital Assets not being Depreciated 6,035,004 - - 3,935,041 1,856,663 8,113,382 Capital Assets being Depreciated: Buildings 14,945,074 - 235,504 - - 15,180,578 Improvements Other than Buildings 120,291,446 - (222,061) 2,540,265 84,200 122,525,450 Furniture and Equipment 4,356,940 31,346 (13,443) 234,617 282,391 4,327,069 Total Capital Assets being Depreciated 139,593,460 31,346 - 2,774,882 366,591 142,033,097 Less Accumulated Depreciation for. Buildings 6,307,862 - 167,511 478,648 - 6,954,021 ImprovementsOtherthanBuildings 29,607,162 - (162,591) 1,615,789 84,200 30,976,160 Furniture and Equipment 3,209,069 31,346 (4,920) 208,681 281,731 3,162,445 Total Accumulated Depreciation 39,124,093 31,346 - 2,303,118 365,931 41,092,626 Total Capital Assets being Depreciated, Net 100,469,367 - - 471,764 660 100,940,471 Business-Type AcUviues Capital Assets, Net $ 106,504,371 $ - $ - $ 4,406,805 $ 1,857, $ 109,053,853 * Transfer of a fully depreciated asset from governmental activities. There were also some reclassifications done between asset types. 57 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 4 — CAPITAL ASSETS Depreciation expense was charged to functions/programs of the City as follows: Governmental Activities: General Government $ 386,545 Public Safety 575,885 Public Works 2,013,656 Parks and Recreation 1,192,659 Total Depreciation Expense - Governmental Activities $ 4,168,745 Business-Type Activities: Municipal Liquor $ 137,546 Municipal Golf Course 60,712 Sports Arena 167,178 Water and Sewer 1,470,412 Storm Drainage 449,547 Cemetery 17,723 Total Depreciation Expense - Business-Type Activities $ 2,303,118 NOTE 5 — INTERFUND ACTIVITY A. Transfers Transfers during the year ended December 31, 2011 were as follows: Transfers In Future Water Nonmajor General Road Capital and Governmental Fund Improvements Projects Sewer Funds Total Transfers Out: General Fund $ - $ - $ 1,748,007 $ - $ 15,473 $ 1,763,480 Roadimprovements - - - - 73,101 73,101 Closed Bond Issues - - - - 1,087,003 1,087,003 Nonmajor Governmental Funds - - 156,495 - 76,630 233,125 Municipal Liquor 525,000 - - - - 525,000 Water and Sewer 600,000 885,111 - - - 1,485,111 Storm Drainage - 246,081 - 60,000 461,438 767,519 Total Transfers $ 1,125,000 $ 1,131,192 $ 1,904,502 $ 60,000 $ 1,713,645 $ 5,934,339 These transfers were made to fund operations, debt payments, capital outlay or to close funds. 58 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 5 — INTERFUND ACTIVITY B. Due to/from Other Funds Balances as of December 31, 2011 were as follows: Amounts Due to Closed Future Nonmajor Bond Capital Governmental Issues Projects Funds � Total Amounts Due from: Improvement Bonds of 2006 $ - $ 1,969,595 $ - $ 1,969,595 Improvement Bonds of 2007 554,838 - - 554,838 Road Improvements - 4,757,872 - 4,757,872 Nonmajor Governmental Funds 2,167,484 2,578,369 1,238,626 5,984,479 Total Due to/from Other Funds $ 2,722,322 $ 9,305,836 $ 1,238,626 $ 13,266,784 Balances represent accruals to absorb temporary negative cash balances. C. Advances to/from Other Funds Advances From Water and Sewer Advances To: Sports Arena $ 840,616 Balance represents accruals to temporarily cover operations and capital improvements. NOTE 6 — LONGTERM DEBT A. General Obligation Bonds The City issues general obligation (G.O.) bonds to provide financing for street, utility, park, cemetery and tax increment project improvements. Debt service is covered respectively by special assessments, general property taxes and tax increments. G.O. bonds are direct obligations and pledge the full faith and credit of the City. These bonds generally are issued as 15 year serial bonds with fluctuating debt service payments each year. 59 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 20ll NOTE 6 — LONGTERM DEBT B. G.O. Equipment Certificates The City issues G.O. equipment certificates to provide financing for capital equipment. Debt service is covered by general property taxes. G.O. equipment certificates are direct obligation and pledge the full faith and credit of the City. These certificates generally are issued as five year notes with fluctuating debt service payments each year. C. G.O. Revenue and Revenue Bonds The City issues revenue bonds to provide fmancing for its enterprise funds. The City issued revenue bonds for the liquor store, arena, water and sewer and storm drainage activity. Debt service is covered through the revenue producing activities of these funds. D. Components of Long-Term Liabilities Interest Original Final Principal Due Within Rates Issue Maturity Outstanding One Year Long-Term Liabilities: Govermnental Activities: G.O. Bonds: G.O. Refunding Bonds 2004 2.00%-4.00% $ 9,220,000 12/O1/17 $ 5,570,000 $ 850,000 G.O. Pazk Bonds 2007A 3.40%-4.40% 6,400,000 12/15/32 6,155,000 110,000 G.O. Park Bonds 2008D 2.40%-4.20% 6,685,000 12/15/32 6,420,000 ll0,000 G.O. State-Aid Road Refunding Bonds 2009A 2,00%-3.00% 2,775,000 12/O1/16 2,760,000 440,000 G.O. Refunding Improvement Bonds 2010A 1.50%-2.00% 435,000 12/O1/15 435,000 105,000 G.O. Park Bonds 2011A 2,00%�.10% 1,345,000 12/15/32 1,345,000 40,000 Total G.O. Bonds 22,685,000 1,655,000 G.O. Improvement Bonds: G.O. Improvement Bonds 2007B 3.35%-4.10% 3,600,000 12/15/23 2,725,000 250,000 G.O. Taxable Refunding Bonds 2008A 4.25%-4.55% 2,420,000 12/O1/13 1,155,000 605,000 G.O. Improvement Refunding Bonds 2008B 3.25%-4.00% 2,415,000 12/Ol/15 1,590,000 405,000 G.O. Improvement Refunding Bonds 2010A 1.50%-2.15°/a 2,135,000 12/O1/19 2,135,000 28Q000 G.O. Improvement Refunding Bonds 2010A 1.50%-2.00% 1,395,000 12/O1/15 1,395,000 365,000 Total G.O. Improvement Bonds 9,000,000 1,905,000 Total Govemmental Activities Bonds 31,685,000 3,560,000 Compensated Absences 2,342,251 1,167,794 Total Govemmental Activities $ 34,027,251 $ 4,727,794 60 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 6 - LONGTERM DEBT D. Components of Long-Term Liabilities (Continued) Interest Original Final Principal Due Within Rates Issue Maturity Outstanding One Year Long-Term Liabilities: (Continued) Business-Type Acrivities: Revenue Bonds: Liquor Store Revenue Bonds 2008C 2.60%-4.60% 3,295,000 12/O1/25 $ 2,915,000 $ 140,000 G.O. Revenue Bonds: Recreational Revenue Refunding Bonds 2004 1.25%-4.80% $ 1,015,000 12/O1/14 330,000 105,000 G.O. Refunding Bonds 2010A 1.50% 355,000 12/Ol/14 270,000 85,000 G.O. Refunding Bonds 2002 1.50%-3.75% 1,095,000 12/01112 120,000 120,000 G.O Storm Water Bonds 2011A 2.00%-3.60% 2,600,000 12/15/26 2,465,000 140,000 Total G.O. Bonds 3,185,000 450,000 Total Business-Type Activities Bonds 6,100,000 590,000 Capital Lease Obligation 77,975 33,091 Compensated Absences 433,143 237,220 Total Business-Type Activities $ 6,611,118 $ 860,3ll E. Minimum Debt Payments Annual debt service requirements to maturity are as follows: Governmental Activities G.O. Improvement Tota1 Long-Term Year Ending G.O. Bonds Bonds Bonded Debt December 31, Principal Interest Principal Interest Principal Interest 2012 $ 1,655,000 $ 840,345 $ 1,905,000 $ 273,476 $ 3,560,000 $ 1,113,821 2013 1,755,000 794,340 1,810,000 215,144 3,565,000 1,009,484 2014 1,850,000 744,265 1,245,000 159,606 3,095,000 903,871 2015 2,050,000 684,638 1,210,000 128,800 3,260,000 813,438 � 2016 2,000,000 613,195 490,000 92,300 2,490,000 705,495 2017-2021 3,495,000 2,380,460 1,890,000 257,650 5,385,000 2,638,110 2022-2026 3,675,000 1,778,667 450,000 27,675 4,125,000 1,806,342 2027-2031 5,000,000 921,105 - - 5,000,000 921,105 2032 1,205,000 51,605 - - 1,205,000 51,605 Total $ 22,685,000 $ 8,808,620 $ 9,000,000 $ 1,154,651 $ 31,685,000 $ 9,963,271 61 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 6 - LONGTERM DEBT E. Minimum Debt Payments (Continued) Business-Type Activities Total Long-Term Year Ending Revenue Bonds G.O. Revenue Bonds Bonded Debt December 31, Principal Interest Principal Interest Principal Interest 2012 $ 140,000 $ 121,332 $ 450,000 $ 87,833 $ 590,000 $ 209,165 2013 145,000 116,853 340,000 74,638 485,000 191,491 2014 150,000 111,850 355,000 65,427 505,000 177,277 2015 155,000 106,450 150,000 55,582 305,000 162,032 2016 160,000 100,560 155,000 52,582 315,000 153,142 2017-2021 950,000 398,820 835,000 211,383 1,785,000 610,203 2022-2026 1,215,000 159,740 900,000 87,705 2,115,000 247,445 Total $ 2,915,000 $ 1,115,605 $ 3,185,000 $ 635,150 $ 6,100,000 $ 1,750,755 F. Changes in Long-Term Liabilities Long-term liability activity for the year ended December 31, 2011 was as follows: Beginning Ending Balance Additions Reductions Balance Governmental Activities: Bonds Payable: G.O. Bonds $ 24,175,000 $ 1,345,000 $(2,835,000) $ 22,685,000 G.O. Improvement Bonds 14,750,000 - (5,750,000) 9,00O,OOd Total Bonds Payable 38,925,000 1,345,000 (8,585,000) 31,685,000 Compensated Absences 2,197,355 1,310,206 (1,165,310) 2,342,251 Governmental Activities Long-Term Liabilities $ 41.122,355 $ 2,655,206 $(9,750.310) $ 34,027,251 Business-Type Activities: Bonds Payable: G.O. Revenue Bonds $ 1,025,000 $ 2,600,000 $(440,000) $ 3,185,000 Revenue Bonds 3,050,000 - (135,000) 2,915,000 Total Bonds Payable 4,075,000 2,600,000 (575,000) 6,100,000 Capital Lease Obligation 109,211 - (31,236) 77,975 Compensated Absences 457,832 212,358 (237,047� 433,143 Business-Type Activities Long-Term Liabilities $ 4,642,043 $ 2.812,358 $ (843,283) $ 6,611,118 The General Fund typically liquidates the liability related to governmental activities compensated absences. 62 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 6 — LONGTERM DEBT F. Changes in Long-Term Liabilities (Continued) In September 2010, the City issued G.O. Refunding Bonds, Series 2010A in the amount of $ 4,320,000. The Bonds were issued to refund the G.O. Storm Sewer Revenue Crossover Refunding Bonds, Series 2005B, the G.O. Improvements Bonds of 2004, the G.O. Improvement Bonds Series 2006A and the G.O. Equipment Certificates of Indebtedness, Series 2006B. The total case savings to the City is $ 249,602 with a net present value benefit of $ 250, 032. The amount of the refunded principal paid during 2011 for the 2004, 2006A and 2006B Bonds is shown as the payment of refunded debt on the Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds. G. Capital Lease Obligations The City is obligated under three leases accounted for as capital leases. The asset and liability under the capital leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the assets. The capital assets related to these leases totaled $ 160,563 and have a remaining net book value of $ 98,501. Minimum future lease payments under the capital leases in the aggregate are as follows: Year Ending December 31, 2012 $ 38,241 2013 34,230 2014 13,272 Net Minimum Lease Payments 85,743 Less Amount Representing Interest (7,768) Present Value of Net Minimum Lease Payments $ 77,975 NOTE 7— JOINT POWERS COMNIITMENT On August 25, 2005, the City entered into a joint powers agreement (the "Agreement") with the Cities of Eagan, Burnsville, Farmington, Hastings, Inver Grove Heights, Lakeville, Mendota Heights, Rosemount, South St. Paul, West St. Paul, Minnesota and Dakota County, Minnesota, to establish the Dakota Communications Center (DCC), a Minnesota nonprofit corporation. The purpose of the DCC is to engage in the operation and maintenance of a county-wide public safety answering point and communications center for law enforcement, fire, emergency medical services and other public safety services for the mutual benefit of residents residing in the above mentioned cities and county (members). Pursuant to the Agreement, members are required to provide DCC their pro rata share of the cost of operations, maintenance and capital projects. 63 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 7— JOINT POWERS CONIlVIITMENT On May 1, 2007, the DCC issued Public Safety Revenue Bonds, Series 2007 in the amount of $ 7,315,000 to provide financing for the acquisition of equipment and reimbursement for conversion costs. The Bonds are special obligations of the DCC, payable from revenues to be received from members. Pursuant to the Agreement, members will levy taxes for the payment of their pro rata share of the principal and interest payments due on the Bonds. The Bonds mature February l, 2014 and bear intere'st rates ranging from 4.0% to 5.0%. The debt will be repaid with member assessments over a seven year amortization. All members reserve the right to prepay, in whole or in part on any date, its allocated share of principal and interest on the Bonds. Payments from the City are provided from General Fund appropriations. The City's future member payments to the DCC as of December 31, 2011 are as follows: Payment Year Amount 2012 $ 157,400 2013 156,800 2014 156,000 Total $ 470,200 Pursuant to Section 9.5 of the Agreement, member payments are submitted monthly and held in escrow by US Bank National Association (Trustee) until the funds are remitted to the Bond holders according to the established Bond principal and interest due dates. The interest earnings from the escrow account will reduce future member obligations on the debt. NOTE 8— CONDUIT DEST OBLIGATIONS Conduit debt obligations are certain limited-obligation revenue bonds or similar debt instruments issued for the express purpose of providing capital financing for a specific third party. The City has issued various revenue bonds to provide funding to private-sector entities for projects deemed to be in the public interest. Although these bonds bear the name of the City, the City has no obligation for such debt. Accordingly, the bonds are not reported as liabilities in the financial statements of the City. 64 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 8— CONDUIT DEBT OBLIGATIONS As of December 31, 2011, the City's conduit debt consisted of the following: Outstanding Balance Apple Valley EDA: Health Care Revenue Bonds (EverCare Senior Living, LLC Projects), Series 2005A $ 20,865,000 Public Project Revenue Bond (Independent School District No. 196 Lease Obligations), Series 2006C 1,885,000 Health Care Revenue Bonds (Augustana Health Care Center Project), Series 201 lA 1,375,000 Health Care Revenue Bonds (Augustana Health Care Center Project), Series 2011B 1,570,000 Ecumen: Housing and Health Care Revenue Bonds (The Seasons at Apple Valley Project), Series 2010 5,475,000 Lifeworks Services: Educational Facilities Revenue Note, Series 2011 2,300,000 Total Conduit Debt Obligations $ 33,470,000 NOTE 9 — RISK MANAGEMENT The City purchases commercial insurance coverage through the League of Minnesota Cities Insurance Trust (LMCIT) with other cities in the state, which is a public entity risk pool currently operating as a common risk management and insurance program. The City pays an annual premium to the LMCIT for its insurance coverage. The LMCIT is self-sustaining through commercial companies for excess claims. The City is covered through the pool for any claims incurred but unreported, however, retains risk for the deductible portion of its insurance policies. The amount of these deductibles is considered immaterial to the financial statements. There were no significant reductions in insurance from the previous year or settlements in excess of insurance coverage for any of the past three years. The City's workers' compensation insurance policy is retrospectively rated. With this type of policy, final premiums are determined after loss experience is known. The amaunt of premium adjustment for 2011 is estimated to be immaterial based on workers' compensation rates and salaries for the year. 65 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, Z011 NOTE 9 - RISK MANAGEMENT At December 31, 2011, there were no other claims liabilities reported in the fund based on the requirements of GASB Statement No. 10, which requires a liability for claims be reported if information prior to the issuance of the fmancial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. NOTE 10 - FUND BALANCE/NET ASSETS A. Fund Balance Classifications Fund equity balances are classified as follows to reflect the limitations and restrictions of the respective Funds. Debt Service Capital Projects Closed Improvement Improvement Future Other General Bond Bonds of Bonds of Road Capital Governmental Fund Issues 2006 2007 Improvements Projects Funds Total Nonspendable: Inventory $ 59,378 $ - $ - $ - $ - $ - $ - $ 59,378 Prepaid Items 59,283 - - - - - - 59,283 Restricted: Debt Service - - - - - - 3,171,213 3,171,213 EDA - - - - - - 98,9ll 98,911 T� - - - - - - 5,228,377 5,228,377 PazkDedicalion - - - - - - 1,594,139 1,594,139 911 System - - - - - - 361,492 361,492 Cable Capitat Equipment - - - - - - 58,404 58,404 Energy Grent - - - - - - 51,097 51,097 TIF Capital Projects - - - - - - 3,339,143 3,339,143 Park Improvements - - - - - - 728,849 728,849 Electric Projects - - - - - - 523,572 523,572 Cable TV - - - - - - 141,238 141,238 Solid Waste Grant - - - - - - 57,165 57,165 Police Focfeiture - - - - - - 108,945 108,945 Lodging Tax - - - - - - 75,242 75,242 Committed: Squad Refitting 21,267 � - - - - - - 21,267 Ballistic Shields 3,418 - - - - - - 3,418 Fire Vehicles 62,436 - - - - - - 62,436 F'ue Rescue Jack 6,751 - - - - - - 6,751 DCC Refund 72,000 - - - - - - 72,000 Assigned: Debt Service - 5,382,196 - - - - 3,434,574 8,816,770 Other Capital Projects - - - - - 15,579,565 802,489 16,382,054 Tax Appeals 161,724 - - - - - - 161,724 Fire Deparhnent Software and Uniform Replacment 117,000 - - - - - - 117,000 Police Special Projects - - - - - - 152,006 152,006 Tree Preservation - - - - - - 36Q072 36Q072 Ponds - - - - - - 232,389 232,389 Pathways and Sidewalks - - - - - - 234,258 234,258 Dodd Road - - - - - - 225,803 225,803 Dakota Technical Building - - - - - - 474,850 474,850 EDA - - - - - - 948,003 948,003 Capital Building - - - - - - 397,404 397,404 Park Improvement Development - - - - - - 1,596 1,596 Future Improvements - - - - - - 538,765 538,765 Fue Capital Purchases - - - - - - 31,093 31,093 Unassigned 12,142,496 (1,904,455) (554,838) (4,814,650) - (6,121,929) (1,253,376) TotalFundBalance $ 12,705,753 $ 5,382,196 $ (1,904,455) $ (554,838) $ (4,814,650) $ 15,579,565 $ 17,249,160 $ 43,642,731 66 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 10 — FUND BALANCE/NET ASSETS B. Net Assets Restricted net assets are comprised of the restricted fund balance in the governmental funds plus the effects of the conversion to the government-wide net assets. The Liquor Fund has a restricted net asset balance of $ 309,518 as a requirement of the bond covenant for the Liquor Store Revenue Bonds. NOTE 11— DEFINED BENEFIT PENSION PLANS — STATE-WIDE Public Employees' Retirement Association A. Plan Description All full-time and certain part-time employees of the City are covered by defined benefit plans administered by the Public Employees' Retirement Association of Minnesota (PERA). PERA administers the General Employees' Retirement Fund (GERF) and the Public Employees' Police and Fire Fund (PEPFF), which are cost-sharing, multiple-employer retirement plans. These Plans are established and administered in accordance with Minnesota Statutes Chapters 353 and 356. GERF members belong to either the Coordinated or Basic Plan. Coordinated Plan members are covered by Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan. All police officers, firefighters and peace officers who qualify for membership are covered by the PEPFF. 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 highest average salary for any five successive years of allowable service, age and years of credit at ternunation of service. Two methods are used to compute benefits for PERA's Coordinated and Basic Plan rnembers. The retiring member receives the higher of a step-rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the annuity accrual rate for a Basic Plan member is 2.2% of average salary for each of the first 10 years of service and 2.7% for each remaining year. The annuity accrual rate for a Coordinated Plan member is 1.2% of average salary for each of the first 10 years and 1.7% for each remauung year. Under Method 2, the annuity accrual rate is 2.7% of average salary for Basic Plan members and 1.7% for Coordinated Plan members for each year of service. For PEPFF members, the annuity accrual rate is 3.0% for each year of service. For all GERF and PEPFF members hired prior to July 1, 1989, whose annuity is calculated using Method 1, a full annuity is available when age plus years of service equa190. Normal retirement age is 55 for PEPFF members and 65 for Basic and Coordinated Plan members hired prior to July 1, 1989. Normal retirement age is the age for unreduced Social Security benefits capped at 66 far Coordinated Plan members hired on or after July l, 1989. A reduced retirement annuity is also available to eligible members seeking early retirement. 67 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 11— DEFINED BENEFIT PENSION PLANS — STATE-WIDE Public Employees' Retirement Association (Continued) A. Plan Description (Continued) There are different types of annuities available to members upon retirement. A single-life annuity is a lifetime annuity that ceases upon the death of the retiree — no survivor annuity is payable. There are also various types of joint and survivor annuity options available which will be payable over joint lives. Members may also leave their contributions in the Fund upon termination of public service in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available at any time to members who leave public service, but before retirement benefits begin. The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active Plan participants. Vested, ternunated employees who are entitled to benefits but are not yet receiving them are bound by the provisions in effect at the time they last ternlinated their public service. PERA issues a publicly available financial report that includes fmancial statements and required supplementary information for GERF and PEPFF. That report may be obtained on the Internet at www.mnpera.org, by writing to PERA at 60 Empire Drive, #200, St. Paul, Minnesota 55103-2088 or by calling (651) 296-7460 or (800) 652-9026. B. Funding Policy Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. These Statutes are established and amended by the State Legislature. The City makes annual contributions to the pension plans equal to the amount required by state statutes. GERF Basic Plan members and Coordinated Plan members were required to contribute 9.1% and 6.25%, respectively, of their annual covered salary in 2011. PEPFF members were required to contribute 9.6% of their annual covered salary in 2011. In 2011, the City was required to contribute the following percentages of annual covered payroll: 11.78% for Basic Plan members, 7.25% for Coordinated Plan members and 14.4% for PEPFF members. The City's contributions to the Public Employees' Retirement Fund for the years ending December 31, 2011, 2010 and 2009 were $ 642,037, $ 617,175 and $ 579,379, respectively. The City's contributions to the PEPFF for the years ending December 31, 201 l, 2010 and 2009 were $ 611,641, $ 591,022 and $ 608,686, respectively. The City's contributions were equal to the contractually required contributions for each year as set by state statute. NOTE 12 — DEFINED CONTRIBUTION PLAN The Mayar and three Council Members of the City are covered by the Public Employees' Defined Contribution Plan (PEDCP), a multiple-employer deferred compensation plan administered by the PERA. The PEDCP is a tax qualified plan under Section 401(a) of the Internal Revenue Code and all contributions by or on behalf of employees are tax deferred until time of withdrawal. 68 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 20ll NOTE 12 — DEFINED CONTRIBUTION PLAN Plan benefits depend solely on amounts contributed to the plan plus investrnent earnings, less administrative expenses. Minnesota Statutes Chapter 353D.03 specifies Plan provisions, including the employee and employer contribution rates for those qualified personnel who elect to participate. An eligible elected official who decides to participate contributes 5% of salary which is matched by the elected official's employer. Employer and employee contributions are combined and used to purchase shares in one or more of the seven accounts of the Minnesota Supplemental Investment Fund. For administering the plan, PERA receives 2% of employer contributions and twenty-five hundredths of 1% of the assets in each member's account annually. Total contributions made by the City during the year 2011 were: Contribution Amount Percentage of Covered Payroll Required Employee Employer Employee Employer Rates $ 1,765 $ 1,765 5.0% 5.0% 5.0% NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN A. Plan Description The City provides a single-employer defined benefit health care plan to eligible retirees and their spouses. The plan offers medical coverage. Medical coverage is administered by HealthPartners. B. Funding Policy Retirees and their spouses contribute to the health care plan at the same rate as City employees. This results in the retirees receiving an implicit rate subsidy. Contribution requirements are established by the City, based on the contract terms with HealthPartners. The required contributions are based on projected pay-as-you-go financing requirements. For the year 201 l, the City contributed $ 86,097 for current premiums. Retirees are able to use any accumulated banked sick leaae at retirement to fund their post employment participation in the City sponsored medical and dental group plans. As of January 1, 2010, there were approximately 16 retirees receiving health benefits from the City's health plan. C. Annual OPEB Cost and Net OPEB Obligation The City's annual OPEB cost (expense) is calculated based on the annual required contribution (ARC) of the City, an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed 30 years. The table on the following page shows the components of the City's annual OPEB cost of the year, the amount actually contributed to the plan and changes in the City's net OPEB obligation to the plan. 69 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 13 - POST EMPLOYMENT HEALTH CARE PLAN C. Annual OPEB Cost and Net OPEB Obligation (Continued) 2011 ARC $ 248,825 Interest on Net OPEB Obligation 27,140 Adjustment to ARC (21,809) Annual OPEB Cost (Expense) 254,156 Contributions Made (86,097) Increase in Net OPEB Obligation 168,059 Net OPEB Obligation - Beginning of Year 603,110 Net OPEB Obligation - End of Year $ 771,169 The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation for 201 l, 2010 and 2009 were as follows: Fiscal Year Annual Employer Percentage Net OPEB Ended OPEB Cost Contribution Contributed Obligation 12/31/11 $ 254,156 $ 86,097 34% $ 771,169 12/31/10 254,671 65,270 26% 603,110 12/31/09 299,535 102,434 34% 413,709 D. Funded Status and Funding Progress As of January 1, 2010, the most recent actuarial valuation date, the City had no assets deposited to fund the plan. The actuarial accrued liability for benefits was $ 2,236,253 and the actuarial value of assets was $ 0, resulting in an unfunded actuarial accrued liability (UAAL) of $ 2,236,253. The covered payroll (annual payroll of active employees covered by the plan) was $ 11,655,388 and the ratio of the UAAL to the covered payroll was 19%. Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality and the health care cost trend. Amounts deternuned regarding the funded status of the plan and the ARC of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The Schedule of Funding Progress — Other Post Employment Benefits, presented as required supplementary information following the Notes to the Financial Statements, presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. The year ending December 31, 2008 was the first year of implementation for the City and the actuarial valuation has been updated once; therefore, only two year's information is presented. 70 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN E. Actuarial Methods and Assumptions Projections of benefits for fmancial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities, consistent with the long-term perspective of the calculations. As of January 1, 2010, the most recent actuarial valuation date, the projected unit credit cost method was used. The actuarial assumptions included a 4.5% discount rate, which is based on the investment yield expected to fmance benefits depending on whether the plan is funded in a separate trust (about 7% to 8.5%, long-term, similar to a pension plan) or unfunded (3.5% to 5%, shorter-term, based on City's general assets). The City currently does not plan to prefund for this benefit. At the actuarial valuation date, the annual health care cost trend rate was calculated to be 9% initially, reduced incrementally to an ultimate rate of 5% after 12 years. Both rates included a 4.5% inflation assumption. The UAAL is being amortized as a level percentage of projected payroll on an open basis. The remaining amortization period at January 1, 2010 was 30 years. NOTE 14 — CONIMITMENTS At December 31, 201 l, the City had the following construction contract commit�rnents outstanding: Project ContractorNendor Commitment CIPP Repairs Midwest Trenchless Tech, Ina $ 13,215 Sanitary Lift Station No. 2 Replcaement Geislinger & Sons, Inc. 323,367 Well No. 20 Pumping Facility Rice Lake Construction 138,929 Lift Station Control and SCADA Upgrades Automatic Systems Company 37,625 We11s 1, 2, 18 and LZP4 Keys We11 Drilling 90,022 Cured In Place Pipe Repairs Visu-Sewer, Inc. 38,770 Sanitary Sewer Lining Veit & Company, Ina 10,390 Non-Invasive Pipe Condition Assessment Short Elliot Hendrickson, Inc. 6,368 Valleywood Golf Course Clubhouse Various 2,385,551 Two Year Lease on Eight 72" Mowers Frontier Ag & Turf 74,088 2012 Versatile Tractor and Snowblower MN Cooperative Purchasing Contract 133,124 Traffic Control Signal Repairs Killmer Electric Company 3,312 Street Light Locating, Mark and Clear Premier Locating, Inc. 2,000 Cemetery Irrigation System Curbside Landscape and Irrigation 11,795 2012 Street Maintenance Project McNamara Contracting 2,378,505 2012 Hayes Park Arena Rubber Flooring Arena Systems 90,799 2012 Sports Arena Rubber Flooring Arena Systems 32,780 Reconditioning and Painting Budget Sandblasting and Painting, Ina 57,974 Flagstaff Avenue Extension LaTour Construction, Inc. 2,751,357 Eagle Ridge Business Park Enebac Construction Company 390,570 147th Street Extension LaTour Construction, Inc. 2,231,945 2012 Micro Surfacing Astech Corp. 731,401 Total $ 11,933,887 71 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2011 NOTE 15 — JOINT POWERS AGREEMENT WITH DAKOTA COUNTY In July 1987, the City and Dakota County (the "County") entered into an agreement whereby the City and County jointly acquired certain real estate for the purpose of building a library facility to serve the City and surrounding communities. The City's portion of the cost of the property was $ 348,414. As part of this agreement, the City transferred its interest in the property to the County but maintains a lien for 30 years. If during this time the County terminates its library use, the County will pay the City the unamortized cost of the property. NOTE 16 — SUBSEQUENT EVENT On February 1, 2012, the City Council approved an interfund loan in the amount of $ 2,000,000 from the Future Capital Projects Fund to the Valleywood Golf Course Fund, with annual payments of $ 50,000 due on December 31 of each year, with an interest rate charged of 0.4% per year on the outstanding balance. Additionally, the City Council approved additional funding for the Valleywood Golf Course Fund in the form of a transfer up to $ 1,200,000 from the Park Dedication Fund to be completed as needed during the calendar year 2012. Both sources of funding are to be used for the construction of a new clubhouse facility. NOTE 17 — CHANGE IN ACCOUNTING PRINCIPLE For the year ended December 31, 2011, the City has implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This action resulted in a reclassification of fund balances on the governmental fund statements to correspond with the new fund naming structure required by this Statement. 72 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS 73 CITY OF APPLE VALLEY COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 20ll Special Revenue Solid Waste Police EDA Lodging Cable TV Grant Forfeiture Operations T� (2010) (2040) (2060) (3210) (7000) Total ASSETS Cash and Investments $ 130,823 $ 57,165 $ 108,945 $ 948,003 $ 76,165 $ 1,321,101 Taaces Receivable - Delinquent - - - - - - Special Assessments Receivable: Current - - - - - - Deliqquent - - - - - - Deferred - - - - - - Accounts Receivable 18,119 - - - 5,344 23,463 Due from Other Funds - - - - - - Due from Other Governments 51 - - - - 51 Total Assets $ 148,993 $ 57,165 $ 108,945 $ 948,003 $ 81,509 $ 1,344,615 LIABILITIES AND F[TND BALANCES Liabilities Accrued Wages Payable $ 6,534 $ - $ - $ - $ - $ 6,534 Accounts Payable 1,081 - - - 6,267 7,348 Contracts Payable - - - - - - Due to Other Funds - - - - - - Due to Other Governments 140 - - - - 140 Deferred Revenue - - - - - - Total Liabilities 7,755 - - - 6,267 14,022 Fund Balances Restricted 141,238 57,165 108,945 - 75,242 382,590 Assigned - - - 948,003 - 948,003 Unassigned - - - - - - Total Fund Balances 141,238 57,165 108,945 948,003 75,242 1,330,593 Total Liabilities and FundBalances $ 148,993 $ 57,165 $ 108,945 $ 948,003 $ 81,509 $ 1,344,615 76 Debt Service State Aid 1997 Park Cemetery G.O. Closed Refunding Improvement Improvement Street Bonds Bonds Bonds of 1997 Bond Issues Bonds of 1993 Bonds of 2003 Bonds of 1997 of 2004 (3060) (3065) (3075) (3155) (3165) (3185) (3190) $ 167,000 $ 45,870 $ 1,214,953 $ 980,995 $ - $ - $ 344,933 - - - 4,344 - 4,464 - - - - 21,402 13,951 - - - - - 22,692 - 8,929 - - - 1,238,626 - - - - $ 167,000 $ 45,870 $ 2,453,579 $ 1,029,433 $ 13,951 $ 13,393 $ 344,933 $ - $ - $ - $ - $ - $ - $ - - - - - 130,781 2,363,790 - - - - 48,438 13,951 13,393 - - - - 48,438 144,732 2,377,183 - 167,000 45,870 - - - - 344,933 - - 2,453,579 980,995 - - - - - - - (130,781) (2,363,790) - 167,000 45,870 2,453,579 980,995 (130,781) (2,363,790) 344,933 $ 167,000 $ 45,870 $ 2,453,579 $ 1,029,433 $ 13,951 $ 13,393 $ 344,933 (Continued) 77 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2011 Debt Service 2001/2008B � � � 1998/2008 Refunding G.O. 2003/2009A Improvement Improvement Improvement Refunding Refunding Bonds of Bonds Bonds Bonds of Improvement 2004 (3195) (3285) 2002 (3300) Bonds (3305) (3320) ASSETS Cash and Investments $ 589,811 $ - $ - $ 460,457 $ 1,306,855 Taaces Receivable - Delinquent - - - - - Special Assessments Receivable: Current 161,662 130,960 - - 61,558 Delinquent 2,983 114,178 - - 142,085 Deferred 366,365 782,287 - - 430,907 Accounts Receivable - - - - - Due from Other Funds - - - - - Due from Other Governments - - - - ' Total Assets $ 1,120,821 $ 1,027,425 $ - $ 460,457 $ 1,941,405 LIABILITIES AND FUND BALANCES Liabilities Accrued Wages Payable $ - $ - $ - $ - $ - Accounts Payable - - - - - Contracts Payable - - - - - Due to Other Funds - 1,985,771 50,932 - - Due to Other Governvients - - - - - Deferred Revenue 531,010 1,027,425 - - 634,550 Total Liabilities 531,010 3,013,196 50,932 - 634,550 Fund Balances Restricted 589,811 - - 460,457 1,306,855 Assigned - - - - - Unassigned - (1,985,771) (50,932) - - Total Fund Balances 589,811 (1,985,'771) (50,932) 460,457 1,306,855 Total Liabiliries and Fund Balances $ 1,120,821 $ 1,027,425 $ - $ 460,457 $ 1,941,405 �-- 78 Debt Service Taacable Tas Tax G.O. Tax Increment T�able Tax Increment Bonds Increment Equipment Economic Downtown Increment of 1985-1992A Fischer G.O. Park Certificates of Development Redevelopment Bonds of 2003 Refunding Marketplace Bond of 2007 2006(3335) (3215) (3260) (3270) (3220) (3275) (3345) $ 44,089 $ 98,911 $ 1,520,652 $ 930,798 $ 2,356,082 $ 396,621 $ 62,205 - - - 114,078 - - - $ 44,089 $ 98,9ll $ 1,520,652 $ 1,044,876 $ 2,356,082 $ 396,621 $ 62,205 $ - $ - $ - $ - $ - $ - $ - - - 89,854 - - - - - - 89,854 - - - - 44,089 98,911 1,430,798 1,044,876 2,356,082 396,621 62,205 44,089 98,911 1,430,798 1,044,876 2,356,082 396,621 62,205 $ 44,089 $ 98,911 $ 1,520,652 $ 1,044,876 $ 2,356,082 $ 396,621 $ 62,205 (Continued) 79 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2011 Debt Service Capital Projects G.O. Park G.O. Park Equipment Bond of 2008 Bond of 2011 Certificates (3355) (3360) Total (2005) ASSETS Cash and Investments $ 127,556 $ 22,437 $ 10,670,225 $ 126,220 Taxes Receivable - Delinquent - - - - Special Assessments Receivable: Cunent - - 362,988 - Delinquent - - 294,599 - Defened - - 1,611,180 - Accounts Receivable - - 114,078 - _ Due from Other Funds - - 1,238,626 - Due from Other Governments - - - - Total Assets $ 127,556 $ 22,437 $ 14,291,696 $ 126,220 LIABILITIES AND FUND BALANCES Liabilities Accrued Wages Payable $ - $ - $ - $ - Accounts Payable - - 89,854 - Contracts Payable - - - - Due to Other Funds - - 4,531,274 - Due to Other Governments - - - - Deferred Revenue - - 2,268,767 - Total Liabilities - - 6,889,895 - Fund Balances Restricted 127,556 22,437 8,498,501 - Assigned - - 3,434,574 126,220 Unassigned - - (4,531,274) - Total Fund Balances 127,556 22,437 7,401,801 126,220 Total Liabilities and Fund Balances $ 127,556 $ 22,437 $ 14,291,696 $ 126,220 80 Capital Projects Police Park Energy Special Tree Pathways and Dedication Grant Projects Police 911 Preservation Sidewalks �2ois� (zoso� �2oss> (2o6s> �20�0� Pond(2075) �2oso� $ 1,594,301 $ 51,097 $ 145,701 $ 361,492 $ 360,072 $ 232,389 $ 234,258 - - 6,305 - - - - $ 1,594,301 $ 51,097 $ 152,006 $ 361,492 $ 360,072 $ 232,389 $ 234,258 $ - $ - $ - $ - $ - $ - $ - 162 - - - - - - 162 - - - - - 1,594,139 51,097 - 361,492 - - - - - 152,006 - 360,0�2 232,389 234,258 1,594,139 51,097 152,006 361,492 360,072 232,389 234,258 $ 1,594,301 $ 51,097 $ 152,006 $ 361,492 $ 360,072 $ 232,389 $ 234,258 (Continued) 81 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2011 Capital Projects Dakota Park Technical Capital Improvement Dakota County Dodd Road Building Building Development Construction (2085) (2090) (4000) (4010) Projects (4030) ASSETS Cash and Investrnents $ 225,803 $ 474,850 $ 443,303 $ 1,596 $ - T�es Receivable - Delinquent - - - - - Special Assessments Receivable: Current - - - - - Delinquent - - - - - Deferred - - - - - Accounts Receivable - - - - Due from Other Funds - - - - - Due from Other Governinents - - - - - Total Assets $ 225,803 $ 474,850 $ 443,303 $ 1,596 $ - LIABILITIES AND FUND BALANCES Liabilities Accrued Wages Payable $ - $ - $ - $ - $ - Accounts Payable - - - - - Contracts Payable - - 45,899 - - Due to Other Funds - - - - 124,250 Due to Other Govermnents - - - - - Deferred Revenue - - - - - Total Liabilities - - 45,899 - 124,250 Fund Balances Restricted - - - - - Assigned 225,803 474,850 397,404 1,596 - Unassigned - - - - (124,250) Total Fund Balances 225,803 474,850 397,404 1,596 (124,250) Total Liabilities and Fund Balances $ 225,803 $ 474,850 $ 443,303 $ 1,596 $ - 82 Capital Projects 1999 2000 2008 Engineer C.I.P. Improvement Improvement Construction Developer Review Cable Capital Development Construction Construction Projects Nonreimbursable Equipment (4045) (4225) (4245) (4400) (4600) (4800) $ 250,122 $ - $ - $ - $ - $ 58,404 $ 250,122 $ - $ - $ - $ - $ 58,404 $ - $ - $ - $ - $ - $ - - - 10,750 102,786 8,999 - - 48,807 7,871 303,250 31,555 - - 48,807 18,621 406,036 40,554 - - - - - - 58,404 250,122 - - - - - - (48,807) (18,621) (406,036) (40,554) - 250,122 (48,807) (18,621) (406,036) (40,554) 58,404 $ 250,122 $ - $ - $ - $ - $ 58,404 (Conrinued) 83 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2011 Capital Projects 2003 Physical Future Private Construcrio Improvement Improvement Improvements Development n Projects Conshuction (4900) (4910) (4920) (4500) (4300) � ASSETS Cash and Investments $ 235,101 $ 538,765 $ 122,592 $ 146,198 $ - T�es Receivable - Delinquent - - - - - Special Assessments Receivable: Current - - - - - Delinquent - - - - - Deferred - - - - - Accounts Receivable - - - - 10,028 Dne from Other Funds - - - - Due from Other Governments - - - 6,421 - Total Assets $ 235,101 $ 538,765 � $ 122,592 $ 152,619 $ 10,028 � LIABILITIES AND FUND BALANCES Liabilities Accrued Wages Payable $ - $ - $ - $ - $ - Accounts Payable 58,169 - - 25,996 24,943 Contracts Payable - - - - - Due to Other Funds - - - - 937,472 Due to Other Governments - - - - - Deferred Revenue - - - - - Total Liabilities � 58,169 - - 25,996 962,415 Fund Balances Restricted - - - - - Assigned 176,932 538,765 122,592 126,623 - Unassigned - - - - (952,387) Total Fund Balances 176,932 538,765 122,592 126,623 (952,387) Total Liabilities and FundBalances $ 235,101 $ 538,765 $ 122,592 $ 152,619 $ 10,028 � 84 Capital Projects Electric Fire Grants Total Nonmajor TIF District TIF District Franchise 2007 Park Project Governmental No. 13 (4700) No. 7(4710) Fee (4750) Bond (4935) (7600) Tota1 Funds $ 2,254,660 $ 1,076,509 $ 523,572 $ 789,513 $ 31,093 $ 10,277,611 $ 22,268,937 28,316 - - - - 28,316 28,316 - - - - - - 362,988 - - - - - - 294,599 - - - - - - 1,611,180 - - - - - 10,028 147,569 - - - - - - 1,238,626 34,44'7 - - - - 47,173 47,224 $ 2,317,423 $1,076,509 $ 523,572 $ 789,513 $ 31,093 $ 10,363,128 $ 25,999,439 $ - $ - $ - $ - $ - $ - $ 6,534 12,811 13,662 - - - 258,278 355,480 - - - 60,664 - 106,563 106,563 - - - - - 1,453,205 5,984,479 - - - - - - 140 28,316 - - - - 28,316 2,297,083 41,127 13,662 - 60,664 - 1,846,362 8,750,279 2,276,296 1,062,84'I 523,572 728,849 - 6,656,696 15,537,787 - - - - 31,093 3,450,'725 7,833,302 - - - - - (1,590,655) (6,121,929) 2,276,296 1,062,847 523,572 728,849 31,093 8,516,766 17,249,160 $ 2,31'7,423 $ 1,076,509 $ 523,572 $ 789,513 $ 31,093 $ 10,363,128 $ 25,999,439 85 CITY OF APPLE VALLEY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Special Revenue Solid Waste Police EDA Lodging Cable TV Grant Forfeiture Operations Tax (201o) (2040) (2060) {3210) (7000) Total REVENUES Taxes $ - $ - $ - $ - $ - $ - Tax Increments - - - - - - Franchise Fees 70,361 - - - - 70,361 OtherTaxes - - - - 74,105 74,105 Special Assessments - - - - - - Intergoverninental 85,804 5,340 - - - 91,144 Charges for Services - - - 25,000 - 25,000 Miscellaneous: Investment Income 5,947 2,571 2,950 40,296 - 51,764 Rentals - - - - - - Refunds and Reimbursements - - - - - - Contributions and Donarions - - - - - - Other - - 9,422 - - 9,422 Total Revenues 162,112 7,911 12,372 65,296 74,105 321,796 EXPENDITURES Current General Government - - - - - - Public Safety - - 23,302 - - 23,302 Public Works - 6,764 - - - 6,'764 Parks and Recreation 170,202 - - - 70,400 240,602 Debt Service Principal - - - - - - Interest and Other Charges - - - - - - Capital Outlay General Government - - - - - - Public Works - - - - - - Parks and Recreation 15,653 - - - - 15,653 Total Expenditures 185,855 6,764 23,302 - 70,400 286,321 Excess of Revenues Over (Under) Expendihues (23,743) 1,147 (10,930) 65,296 3,705 35,475 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - 72,687 - - 72,687 Bond Proceeds - - - - - - Bond Premium - - - - - - Payment of Refunded Debt - - - - - - Transfers In 15,473 - - - - 15,473 Transfers Out - - - - - - Total Other Financing Sowces (Uses) 15,473 - 72,687 - - 88,160 Net Change in Fund Balances (8,270) 1,147 61,757 65,296 3,705 123,635 FUND BALANCES Beginning of Year 149,508 56,018 47,188 882,707 71,537 1,206,958 EndofYear $ 141,238 $ 57,165 $ 108,945 $ 948,003 $ 75,242 $ 1,330,593 86 Debt Service 1997 Park Cemetery G.O. Closed Refunding Improvement Impmvement State Aid Sireet Bonds Bonds of 1997 Bond Issues Bonds of 1993 Bonds of 2003 Bonds of 1997 Bonds of 2004 (3060) (3065) (3075) (3155) (3165) (3185) (3190) $ 860,000 $ 69,000 $ - $ - $ - $ - $ - - - - 8,088 - 5,804 - - - - - - - 48,571 9,324 2,074 96,789 42,481 - - 18,226 869,324 71,074 96,789 50,569 - 5,804 66,797 645,000 50,000 - - - 340,000 100,000 210,798 16,010 �- 3,329 - 10,200 6,088 855,798 66,010 - 3,329 - 350,200 106,088 13,526 5,064 96,789 47,240 - (344,396) (39,291) - - 66,531 - - - - - - 66,531 - - - - 13,526 5 163,320 47,240 - (344,396) (39,291) 153,474 40,806 2,290,259 933,755 (130,781) (2,019,394) 384,224 $ 167,000 $ 45,870 $ 2,453,579 $ 980,995 $ (130,781) $ (2,363,790) $ 34< (Continued) 87 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Debt Service 2001/2008B 1998/2008 Refunding G.O. 2003/2009A Improvement Improvemeni Improvement Refunding Refunding Bonds of Bonds Bonds Bonds of Improvement 2004 (3195) (3285) 2002 (3300) Bonds (3305) (3320) REVENUES Taxes $ - $ - $ - $ - $ - Tax Increments - - - - - Franchise Fees - - - - - Other Taxes - - - - - SpecialAssessments 218,188 55,294 - - 71,836 Intergoverninental - - - 698,316 - Charges for Services - - - - Miscellaneous: Investment Income 43,038 - - 13,788 73,109 Rentals - - - - - Refunds and Reimbursements - - - - - Contributions and Donations - - - - - Other - - - - - Total Revenues 261,226 55,294 - 712,104 � 144,945 EXPENDTl'URES Current General Government - - - - - Public Safety - - - - - Public Works - - - - - Park and Recreation - - - - - Debt Service Principal 615,000 410,000 - 440,000 250,000 Interest and Other Charges 78,399 68,418 - 88,400 134,775 Capital Outlay General Government - - - - - Public Works - - - - - Park and Recreation - - - - - Total Expenditures 693,399 478,418 - 528,400 384,775 Excess of Revenues Over (Under) Expenditures (432,173) (423,124) - 183,70�} (239,830) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Bond Proceeds - - - - - Bond Premium - - - - - Payment of Refunded Debt - - - - (2,100,000) Transfers In - - - - - Transfers Out - - - - (8,600) Total Other Financing Sources (Uses) - - - - (2,108,60Q) Net Change in Fund Balances (432,173) (423,124) - 183,704 (2,348,430) FUND BALANCES Beginning of Year 1,021,984 (1,562,647) (50,932) 276,753 3,655,285 End of Year $ 589,811 $(1,985,771) $ 50,932 $ 460,457 $ 1,306,855 88 Debt Service G.O. G.O. Equipment Equipment G.O. G.O. Taac Increment Taxable Ta�t Certificates of Certificates of Equipment Equipment Economic Downtown Increment Bonds 2003 2004 Certificates of Certificates of Development Redevelopment of 2003 (3310) (3315) 2005 (3325) 2006 (3335) (3215) (3260) (3270) $ - $ - $ - $ 123,000 $ - $ - $ - � 1,492 263 1,144 3,603 4,309 69,469 85,005 1,492 263 1,144 126,603 4,309 69,469 85,005 - - - - - 288,641 - - - - 100,000 - - 865,000 - - - 30,275 - - 36,959 - - - 130,275 - 288,641 901,959 1,492 263 1,144 (3,672) 4,309 (219,172) (816,954) - - - (435,000) - - - (34,241) (6,028) (26,261) - - - - (34,241) (6,028) (26,261) (435,000) - - - (32,749) (5,765) (25,117) (438,672) 4,309 (219,172) (816,954) 32,749 5,765 25,117 482,761 94,602 1,649,970 1,861,830 $ - $ - $ - $ 44,089 $ 98,911 $ 1,430,798 $ 1,044,876 (Continued) 89 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Debt 5ervice Taxable Tax Increment Bonds Tax Increment of 1985-1992A Fischer G.O. Park G.O. Pazk G.O. Park Refunding Marketplace Bond of Bond of Bond of (3220) (3275) 2007 (3345) 2008 (3355) 2011 (3360) REVENUES Ta�ces $ - $ - $ 380,000 $ 355,000 $ - Taac Increments 286,204 28,061 - - - Franchise Fees - - - - - Other Taaces - - - - - Special Assessments - - - - - Intergovernmental - 20,295 - - - Charges for Services - - - - ' Miscellaneous: Investment Income 92,433 15,886 2,469 5,974 1,055 Rentals - - - - - Refunds and Reimbursements - - - - - Contributions and Donarions - - - - - Other - - - - - Total Revenues 378,637 64,242 382,469 360,974 1,055 EXPENDITURES Current General Government 1,728 1,751 - - - Public Safety - - - - - Public Works - - - - - Park and Recreation - - - - � Debt Service Principal - - 100,000 100,000 - Interest and Other Charges - - 259,780 255,207 19,718 Capital Outlay General Govemment - - - - - Public Works - - - - - Park and Recreation - - - - - Total Expenditures 1,728 1,751 359,780 355,207 19,�18 Excess of Revenues Over (Under) Expenditures 376,909 b2,491 22,689 5,767 (18,663) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Bond Proceeds - - - - 41,100 Bond Premium - - - - - Payment of Refunded Debt - - - - - Transfers In - - - - - Transfers Out - - - - - Total Other Financing Sources (Uses) - - - - 41,100 Net Change in Fund Balances 376,909 62,491 22,689 5,767 22,437 �iTND BALANCES BeginningofYear 1,979,173 334,130 39,516 121,789 - End of Year $ 2,356,082 $ 396,621 $ 62,205 $ 127,556 $ 22,437 90 Debt Service Capital Projects Equipment Park Police Special Tree Certificates Dedication Energy Cmant Projects Police 911 Preservation To� (2oos) �2ois� �2oso� �2oss� (2o6s> �20�0> Pona�zo�s� $ i,�s�,000 � - � - � - $ - $ - $ - � - 314,265 - - - - - - - 359,210 - - - - - - - 767,182 - - - - - - - 581,931 10,335 67,450 2,186 5,013 15,749 15,831 10,124 - - - 7,000 36,348 - - - - - - - 1,850 - - - � - - 68,359 - 1,429 - - - 3,809,588 10,335 135,809 9,186 44,640 15,749 15,831 10,124 292,120 - - - - - - - - - - - 4,185 - - - - - 870 - - - 3,568 - 4,015,000 - - - - - - - 1,218,356 - - - - - - - - - - 1,211 - - - - - 353,819 - - - - - - 5,525,476 353,819 870 1,211 4,185 - 3,568 - (1,715,888) (343,484) 134,939 7,975 40,455 � 15,749 12,263 10,124 - 14,000 - - - - - - 41,100 - - - - - - - (2,535,000) - - - - - - - 66,531 - - - - - - - (75,130) - - - - - - - (2,502,499) 14,000 - - - - - - (4,218,387) (329,484) 134,939 7,975 40,455 15,749 12,263 10,124 11,620,188 455,704 1,459,200 43,122 111,551 � 345,743 34'7,809 222,265 $ 7 $ 126,220 $ 1,594,139 $ 51,097 $ I52,006 $ 361,492 $ 360,072 $ 232,389 (Continued) 91 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Capital Projects Park Pathways and Dakota Capital Improvement Sidewalks Dodd Road Technical Building Development (2080) (2085) Building (2090) (4000� (4010) REVENUES Taxes $ - $ - $ - $ - $ - Ta�c Increments - - - - - Franchise Fees - - - - - Other Talces - - - - - Special Assessments - - - - - Intergovernmental - - - - - Charges for Services - - - - - Miscellaneous: Inveshnent Income 10,206 9,837 18,871 19,313 70 Rentals - - 80,000 - - Refunds and Reimbursements - - - - - ContribuUons and Donations - - - - - Other - - - - - Total Revenues 10,206 9,837 98,871 19,313 70 EXPENDITURES Current General Governinent - - 4,740 - - Public Safery - - - - - Public Works - - - - - Park and Recreation - - - - - Debt Service Principal - - - - - Interest and Other Charges - - - - - Capital Outlay General Govenunent - - - - - Public Works - - - - - Park and Recreation - - - - - Total Expenditures - - 4,740 - - Excess of Revenues Over (Under) Expenditures 10,206 9,837 94,131 19,313 70 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Bond Proceeds - - - - - Bond Premium - - - - - Payment of Refunded Debt - - - - - Transfers In - - - - - Transfers Out - - - - - Total Other Financing Sources (Uses) - - - - - I�3et Change in Fund Balances 10,206 9,837 94,131 19,313 70 FUND BALANCES Beginning of Year 224,052 215,966 380,719 378,091 1,526 End of Year $ 234,258 $ 225,803 $ 474,850 $ 397,404 $ 1,596 � 92 Capital Projects Engineer 1999 2000 Developer Dakota County C.I.P. Improvement Impmvement 2008 Review Construction Development Construction Construction Construction Nonreimbursable Projects(4030) (4045) (4225) (4245) Projects(4400) (4600) $ - $ - $ - $ - $ - $ - - 10,897 - - - 2,130 - - - - 11,702 - - 10,897 - - 11,702 2,130 2,424 - - - 164,713 9,422 - - - 27,630 - - 2,424 ' - - 27,630 164,713 9,422 (2,424) 10,897 - (27,630) (153,011) (7,292) - - 22,498 314,458 50,603 - - - (1,500) - - - - - 2Q998 314,458 50,603 - (2,424) 10,897 20,998 286,828 (102,408) (7,292) (121,826) 239,225 (69,805) (305,449) (303,628) (33,262) $ (124,250) $ 250,122 $ (48,807) $ (18,621) $ (406,036) $ (40,554) (Continued) 93 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN F[JND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2011 Capital Projects Cable Capital Physical Future Private Construction Equipment Improvement Improvements Development Projects (4800) (49QQ) (4910) (4920) (4500) REVENUES Taaces $ - $ - $ - $ - $ - TaY Increments - - - - - Franchise Fees - - - - - Other Taxes - - - - - Special Assessments - - - - - Intergovernmental - - - - - Charges for Services - - - - - Miscellaneous: Inveshnent Income 2,544 7,502 30,290 5,341 4,544 Rentals - - - - - Refunds and Reimbursements - - - - 6,420 Contributions and Donations - - - - - Other - 75,224 - - 92 Total Revenues 2,544 82,726 30,290 5,341 103,814 EXPENDITURES Current General Government - - - - - Public Safety - - - - - Public Works - 11,781 - - - Park and Recrearian - - - - - Debt Service Principal - - - - - Interestand Other Charges - - - - - Capital Outlay General Government - - - - - Public Works - - - - 25,749 Park and Recreation - - - - - Total Expenditures - 11,781 - - 25,749 Excess of Revenues Over (Under) Expenditures 2,544 70,945 30,290 5,341 78,Ob5 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Bond Proceeds - - - - - Bond Premium - - - - - Payment of Refunded Debt - - - - - Transfers In - - - - - Transfers Out - - (156,495) - - Total Other Financing Sources (Uses) - - (156,495) - - Net Change in Fund Balances 2,544 70,945 (126,205) 5,341 78,065 FUND BALANCES Beginning of Year 55,860 105,987 664,970 117,251 48,558 End of Year $ 58,404 $ 176,932 $ 538,765 $ 122,592 $ 126,623 94 Capital Projects 2003 Improvement Electric Fire Crrants Total Nonmajor Construction TIF District TIF District Franchise Fee 2007 Park Project Governmental (4300) No. 13 (4700) No. 7(4710) (4750) Bond (4935) (7600) Total Funds $ - $ - $ - $ - $ - $ - $ - $ 1,787,000 - 1,318,207 607,797 - - - 1,926,004 2,240,269 - - - 523,572 - - 523,572 593,933 _ _ _ _ - - - 74,105 _ _ - - - - - 359,210 - - - - - - - 858,326 _ _ - - - - - 25,000 - 70,016 33,708 - 17,084 1,355 370,396 1,004,091 _ - - - - - 80,000 80,000 6,587 - - - - - 56,355 56,355 _ - - - - - 1,850 1,850 - 25,000 - - - - 274,564 283,986 6,587 1,413,223 641,505 523,572 17,084 1,355 3,232,741 7,364,125 - 119,838 - - - - 124,578 416,698 - - - - - - 4,185 27,487 _ _ _ _ - - 11,781 18,545 _ _ _ _ - - 4,438 245,040 _ _ _ _ - - - 4,015,000 - - - - 29,218 - 29,218 1,247,574 - 288,389 205,061 - - - 671,220 671,220 g,gg9 - - - � - - 416,087 416,087 - - - - 338,236 - 338,236 353,889 8,889 408,227 205,061 - 367,454 - 1,599,743 7,411,540 (2,302) 1,004,996 436,444 523,572 (350,370) 1,355 1,632,998 (47,415) - - - - - - 14,000 86,687 - - - - 1,303,900 - 1,303,900 1,345,000 - - - - 6,568 - 6,568 6,568 - - - - - - - (2,535,000) 1,244,082 - - - - - 1,631,641 1,713,645 - - - - - - (157,995) (233,125) 1,244,082 - - - 1,310,468 - 2,798,114 383,775 1,241,780 1,004,996 436,444 523,572 960,098 1,355 4,431,ll2 336,360 (2,194,167) 1,271,300 626,403 - (231,249) 29,738 4,085,654 16,912,800 $ (952,387) $ 2,276,296 $ 1,062,847 $ 523,572 $ 728,849 $ 31,093 $ 8,516,766 $ 17,249,160 95 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2011 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) REVENUES General Property Taxes Current $ 19,471,000 $ 17,873,000 $ 17,850,656 $ (22,344) Delinquent 200,000 200,000 158,217 (41,783) Total General Property Taxes 19,671,000 18,073,000 18,008,873 (64,127) Francluse Fees 450,000 450,000 583,782 133,782 Other Taxes 35,000 35,000 77,915 42,915 Special Assessments 5,000 5,000 13,765 8,765 Licenses and Permits General Goverument 142,400 142,400 174,848 32,448 Public Safety 7,120 7,120 4,596 (2,524) Public Works 452,000 452,000 616,872 164,872 TotalLicensesandPermits 60k,520 601,520 796,316 194,796 Intergovernmental Revenue State: PERA Aid - - 36,095 36,095 Fire Relief Aid - Public Safety 178,831 178,831 179,993 1,162 Police Relief Aid - Public Safety 330,000 330,000 322,628 (7,372) Other - Public Safety 20,000 20,000 37,918 17,918 Local: Other - General Govemment - - 7,122 7,122 Total Intergovernmental Revenue 528,831 528,831 583,756 54,925 Charges for Services Admiuistration Charges - General Government: Construction Funds 41,200 41,200 58,999 17,799 Enterprise Funds 670,000 670,000 670,000 - Investment Charge - General Government 100,000 100,000 100,000 - Other - General Government 17,800 17,800 47,306 29,506 Other - Public Safety 206,700 206,700 215,766 9,066 Other-PublicWorks 269,125 269,125 246,235 (22,890) Other - Parks and Recreation 931,000 931,000 901,949 (29,051) Total Charges for Services 2,235,825 2,235,825 2,240,255 4,430 Fines and Forfeitures 315,000 315,000 288,946 (26,054) Investment Income 200,000 200,000 410,341 210,341 Donations - - 900 900 Rentals City Hall - General Government 12,200 12,200 8,050 (4,150) Fire Station 30,500 30,500 30,558 58 Antenna Rentals - Public Works 298,000 298,000 287,245 (10,755) Recreation Facilities - Parks and Recrearion 119,000 119,000 105,600 (13,400) Total Rentals 459,700 459,700 431,453 (28,247) 96 CTTY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2011 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) REVENUES Miscellaneous - General Government $ 20,000 $ 20,000 $ 37,579 $ 17,579 Refunds and Reimbursements GeneralGovernment 3,000 3,000 3,199 199 Public Safety - - 9,131 9,131 Parks and Recreation 57,000 57,000 57,091 91 Total Refunds and Reimbursements 60,000 60,000 69,421 9,421 Total Revenues 24,581,876 22,983,876 23,543,302 559,426 EXPENDITURES General Government Mayor and City Council: Personal Services 111,718 111,798 99,067 (12,731) � Other C�ureut Expenditures 24,430 24,430 17,765 (6,665) Total Mayor and City CouncIl 136,148 136,228 116,832 (19,396) Administration: Personal Services 363,790 365,220 350,226 (14,994) Other Current Expenditures 15,716 15,716 13,130 (2,586) Total Administration 379,506 380,936 363,356 (17,580) Finance and Data Processing: Personal Services 494,907 497,117 490,933 (6,184) Other Current Expenditures 267,200 267,200 270,862 3,662 Total Finance and Data Processing 762,107 764,317 761,795 (2,522) Information Technology: Personal Services 300,089 301,319 295,167 (6,152) Other Current Expenditures 215,210 241,310 159,480 (81,830) CapitalOutlay 136,000 184,000 182,864 (1,136) Total Information Technology 651,299 726,629 637,511 (89,118) Human Resources: Personal Services 494,899 497,059 459,143 (37,916) Other Current Expenditures 72,730 102,730 89,425 (13,305) CapitalOutlay - - 673 673 Total Human Resources 567,629 599,789 549,241 (50,548) City Clerk/Elections: Personal Services 133,608 134,228 141,991 7,763 OtherCurrentEacpenditures 79,196 79,196 67,397 (11,799) Total City Clerk/Elections 212,804 213,424 209,388 (4,036) Legal: Other Current Expenditures 458,909 458,909 462,879 3,970 General Goveinment Buildings: Personal Services 222,268 227,728 174,288 (53,440) Other Current Expenditures 182,988 182,988 162,361 (20,627) Total General Government Buildings 405,256 410,716 336,649 (74,067) (Continued) 97 CITY OF APPLE VALLEY (Continued) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FITND For the Year Ended December 31, 2011 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) EXPENDITURES General Government (Continued) Community Development: Peisonal Services $ 527,143 $ 529,523 $ 518,909 $ (10,614) Other Current Expenditures 83,810 83,810 77,681 (6,129) Total Comruunity Development 610,953 613,333 596,590 (16,743) Code Enforcement: Personal Services 216,401 217,151 136,486 (80,665) OtherCurrentExpenditures 15,400 15,400 1,220 (14,180) Total Code Enforcement 231,801 232,551 137,706 (94,845) Unallocated: Personal Services 314,000 5,000 6,286 1,286 Other Current Expenditures 403,175 403,175 268,000 (135,175) Total Unallocated 71�,175 408,175 2'74,286 (133,889) Total General Govemment 5,133,587 4,945,007 4,446,233 (498,774) Public Safety Police Protection: Personal Services 6,051,271 6,165,361 6,015,942 (149,419) Other Current Expenditures 1,461,296 1,476,296 1,528,764 52,468 CapitalOutlay 103,000 103,000 97,100 (5,900) TotalPoliceProtection 7,615,56� 7,744,657 7,641,806 (102,851) Fire Protecrion: Personal Services 860,050 905,850 900,421 (5,429) OtherCurrentExpenditures 431,818 494,233 401,'712 (92,521) CapitalOutlay 82,000 82,000 - (82,000) TotalFireProtec6on 1,373,868 1,482,083 1,302,133 (179,950) Fire Relief: Other Current Expenditures 479,088 479,088 480,344 1,256 Civil Defense: OtherCurrentExpenditures 19,720 24,720 10,079 (14,641) CapitalOutlay 22,500 22,500 10,968 (11,532) Total Civil Defense 42,220 47,220 21,047 (26,173) Animal Control: Personal Services 110,023 112,743 35,290 (77,453) Other Current Expenditures 26,550 26,550 18,285 (8,265) Total Animal Control 136,573 139,293 53,575 (85,718) 98 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2011 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) EXPENDITURES Public Safety (Continued) Building Inspection: Personal Services $ 405,004 $ 406,464 $ 408,555 $ 2,091 Other Current Expenditures 24,985 24,985 63,207 38,222 Total Building Inspection 429,989 431,449 471,762 40,313 Total Public Safety 10,077,305 10,323,790 9,970,667 (353,123) Public Works Public Works Administration: Personal Services 519,166 524,066 547,418 23,352 OtherCurrentExpenditures 93,350 93,350 70,778 (22,5'72) Total Public Works Administrarion 612,516 617,416 618,196 780 Central Maintenance Facility: Personal Services 418,096 424,656 406,810 (17,846) Other Current Expenditures 163,065 163,065 149,090 (13,975) CapitalOutlay 66,800 66,800 59,407 (7,393) Total Central Maintenance Facility 647,961 654,521 615,307 {39,214) Streets: Personal Services 1,386,496 1,446,086 1,345,859 (100,227) OtherCurrentExpenditures 2,554,535 956,535 806,574 (149,961) CapitalOutlay 63,500 63,500 50,591 (12,909) Total Streets 4,004,531 2,466,121 2,203,024 (263,097) Engineering: Personal Services 228,732 229,492 246,955 17,463 Other Current Expenditures 73,035 73,035 82,821 9,786 CapitalOutlay 2,125 2,125 1,915 (210) Total Engitteering 303,892 304,652 331,691 27,039 Total Public Works 5,568,900 4,042,710 3,768,218 (274,492) Culture and Recreation Parks and Recreation Admiuistration: Personal Services 711,784 715,434 697,276 (18,158) OtherCurrentExpenditures 150,100 I50,100 134,579 (15,521) Total Parks and Recreation Administration 861,884 865,534 831,855 (33,679) Recreation Pmgrams: Personal Services 236,280 242,120 215,410 (26,710) � Other Current Bacpenditures 193,100 193,100 179,662 (13,438) Total Recreation Programs 429,380 435,220 395,072 (40,148) Parks Maintenance: Personal Services 1,433,014 1,462,134 1,432,243 (29,891) Other Current Expenditures 804,050 804,050 811,716 7,666 Capital OuUay 120,700 120,700 120,'751 51 Total Parks Maintenance 2,357,764 2,386,884 2,364,710 (22,174) Redwood Pool: PersonalServices 69,476 71,666 SS,SQI (16,165) Other Current E�cpenditures 43,500 43,500 28,675 (14,825) TotalRedwoodPool 112,976 115,166 84,176 (30,990) (Continued) 99 CITY OF APPLE VALLEY (Con6nued) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BAL.ANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2011 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) EXPENDITURES Culture and Recreation (Continued) Aquatic Swim Center: Personal Services $ 309,871 $ 319,641 $ 284,278 $ (35,363) Other Current Expenditures 293,400 293,400 271,247 (22,153) Total Aquaric Swim Center 603,271 613,041 555,525 (57,51� Apple Valley Community Center: Personal Services 113,247 115,957 106,376 (9,581) Other Current Expenditures 134,575 134,575 109,233 (25,342) CapitalOutlay 12,000 12,000 10,464 (1,536) Total Apple Valley Community Center 259,822 262,532 226,073 (36,459) Hayes Community and Senior Center: Personal Services 219,262 222,782 219,817 (2,965) OtberCurrentExpenditures 59,100 59,100 62,410 3,310 CapitalOutlay 9,000 9,000 2,807 (6,193) Total Hayes Community and Senior Center 287,362 290,882 285,034 (5,848) Cable TV: OtherCurrentEacpenditures 21,825 21,825 1,721 (20,104) Total Culture and Recreation 4,934,284 4,991,084 4,744,166 (246,91 S) Total Expenditures 25,714,076 24,302,591 22,929,284 (1,373,307) Excess of Revenues Over (Under) Expenditures (1,132,200) (1,318,715) 614,018 1,932,733 � OTHER FINANCING SOURCES ((JSES) Proceeds from Sale of Assets 20,000 20,000 83,089 63,089 Transferto Special Revenue Fund (12,800) (12,800) (15,473) (2,673) TrausfertoCapitalProjectFund - - (1,748,007) (1,748,007) Transfer from Water/Sewer Fund 600,000 600,000 600,000 - Trausfer from Liquor Fmmd 525,000 525,000 525,000 Total Other Financing Sources (Uses) 1,132,200 1,132,200 (555,391) (1,687,591) Net Change in Fund Balances $ - $ (186,515) 58,627 $ 245,142 � FUND BALANCES Beginning of Year 12,647,126 End of Year $ 12,705,'753 100 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ROAD IMPROVEMENTS CAPITAL PROJECTS FUND For the Year Ended December 31, Z011 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Talces $ - $ 1,598,000 $ 1,598,000 $ - Intergovernmental - - 949,944 949,944 Miscellaneous Revenues: Refunds and Reimbursements - - 13,805 13,805 Total Revenues - 1,598,000 2,561,749 963,749 EXPENDITURES Current Public Works - - 837 837 Capital Outlay Public Works - 2,870,500 4,332,373 1,461,873 Total Expenditures - 2,870,500 4,333,210 1,462,710 Excess of Revenues Under Expenditures - (1,272,500) (1,771,461) (498,961) OTHER FINANCING SOURCES (USES) Transfers In - 1,272,500 1,131,192 (141,308) Transfers Out - - (73,101) (73,101) Total Other Financing Sources (Uses) - 1,272,500 1,058,091 (214,409) Net Change in Fund Balances $ - $ - (713,370) $ (713,370) FUND BALANCES Beginning of Year (4,101,280) End of Year $ (4,814,650) 101 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - FUTURE CAPITAL PROJECTS FUND For the Year Ended December 31, 2011 Budgeted Amounts Variance with Actual Final Budget - Original Fina1 Amounts Over (Under) REVENUES Intergovemmental $ - $ - $ 15,570 $ 15,570 Miscellaneous Revenues: Investment Income 220,000 220,000 574,342 354,342 Total Revenues 220,000 220,000 589,912 369,912 EXPENDITURES Capital Outlay Public Works - - 59,000 59,000 � Total Expenditures - - 59,000 59,000 Excess of Revenues Over Expenditures 220,000 220,000 530,912 310,912 OTHER FINANCING SOURCES Transfers In - - 1,904,502 1,904,502 Net Change in Fund Balances $ 220,000 $ 220,000 2,435,414 $ 2,215,414 FUND BALANCES Beginning of Year 13,144,151 End of Year $ 15,579,565 102 CTTY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDTTURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CABLE TV SPECIAL REVENUE FUND For the Year Ended December 31, 2011 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (iJnder) REVENUES Franchise Fees $ 74,000 $ 74,000 $ 70,361 $ (3,639) Intergovernmental 85,804 85,804 85,804 - Miscellaneous Revenues: Investment Income 2,000 2,000 5,947 3,947 Other 13,150 13,150 - (13,150) Total Revenues 174,954 174,954 162,112 (12,842) EXPENDITURES Current Parks and Recreation 184,757 184,757 170,202 (14,555) Capital Outlay Parks and Recreation - - 15,653 15,653 Totai Expenditures 184,757 184,757 185,855 1,098 Excess of Revenues UnderExpenditures (9,803) (9,803) (23,743) (13,940) OTHER FINANCING SOURCES Transfers In 12,800 12,800 15,473 2,673 Net Change in Fund Balances $ 2,997 $ 2,997 (8,270) $ (11,267) FUND BALANCES Beginning of Year 149,508 End of Year $ 141,238 103 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - EQUIPMENT CERTIFICATE CAPITAL PROJECTS FUND For the Year Ended December 31, 2011 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Miscellaneous Revenues: Investment Income $ 3,000 $ 3,000 $ 10,335 $ 7,335 EXPENDITURES Capital Outlay Public Works 685,000 6$5,000 353,819 (331,181) Total Expenditures 685,000 685,000 353,819 (331,181) Excess of Revenues Over (Under) Expenditures (682,000) (682,000) (343,484) 338,516 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - 14,000 14,000 Bond Proceeds 685,000 685,000 - (685,000) Total Other Financing Sources (iJses) 685,000 685,000 14,000 (671,000) Net Change in Fund Balances $ 3,000 $ 3,000 (329,484) $ (332,484) FUND BALANCES Beginning of Year 455,704 End of Year $ 126,220 104 CITY OF APPLE VALLEY COMBINING STATEMENT OF NET ASSETS - INTERNAL SERVICE FUNDS December 31, 2011 Governmental Activities Risk Insurance Trust Management Total Internal (7100) (7200) Service Funds ASSETS Current Assets Cash and Investments (Including Cash Equivalents) $ 73,117 $ 3,261,772 $ 3,334,889 Prepaid Items - 115,213 115,213 Total Assets $ 73,117 $ 3,376,985 $ 3,450,102 LIABILITIES AND NET ASSETS Current Liabilities Accounts Payable $ - $ 15,595 $ 15,595 Compensated Absences Payable - 1,167,794 1,167,794 Total Current Liabilities - 1,183,389 1,183,389 Noncurrent Liabilities Compensated Absences Payable - 1,174,457 1,174,457 Total Liabilities - 2,357,846 2,357,846 Net Assets Unrestricted 73,117 1,019,139 1,092,256 Total Liabilities and Net Assets $ 73,117 $ 3,376,985 $ 3,450,102 105 CITY OF APPLE VALLEY COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - INTERNAL SERVICE FUNDS For the Year Ended December 31, 2011 Governmental Activities Risk Insurance Trust Management Total Internal (7100) (7200) Service Funds OPERATING REVENUE Charges for Services $ 155,428 $ 1,050,906 $ 1,206,334 OPERATING EXPENSES Personal Services 184,562 499,657 684,219 Contractual Services - 8,000 8,000 Other Charges - 582,531 582,531 Tota1 Operating Expenses 184,562 1,090,188 1,274,750 Operating Loss (29,134) (39,282) (68,416) NONOPERATING REVENUE Investment Income 3,969 135,758 139,727 Change in Net Assets (25,165) 96,476 71,311 NET ASSETS Beginning of Year 98,282 922,663 1,020,945 End of Year $ 73,117 $ 1,019,139 $ 1,092,256 106 CITY OF APPLE VALLEY COMBINING STATEMENT OF CASH FLOWS - INTERNAL SERVICE FUNDS For the Year Ended December 31, 2011 Govemmental Activities Risk Insurance Management TotalInternal Trust (7100) (7200) Service Funds CASH FLOWS - OPERATING ACTIVITIES Receipts from Customers $ 155,428 $ 1,050,906 $ 1,206,334 Payments to Suppliers (184,562) (929,484) (1,114,046) Net Cash Flows - Operating Activities (29,134) 121,422 92,288 CASH FLOWS - INVESTING ACTIVITIES Interest and Dividends Received 3,969 135,758 139,727 Net Change in Cash and Cash Equivalents (25,165) 257,180 232,015 CASH AND CASH EQUIVALENTS January 1 98,282 3,004,592 3,102,874 December 31 $ 73,117 $ 3,261,772 $ 3,334,889 RECONCILIATION OF OPERATING LOSS TO NET CASH FLOWS - OPERATING ACTIVITIES Operating Loss $ (29,134) $ (39,282) $ (68,416) Adjustments to Reconcile Operating Loss to Net Cash Flows - Operating Activities: Prepaid Items - 7,996 7,996 Accounts Payable - 7,812 7,812 Compensated Absences Payable - 144,896 144,896 Total Adjustments - 160,704 160,704 Net Cash Flows - Operating Activities $ (29,134) $ 121,422 $ 92,288 107 CITY OF APPLE VALLEY Table 1 NET ASSETS BY COMPONENT Last Nine Years (Accrual Basis of Accoanting) 2003 2004 2005 2006 2007 2008 2009 2010 2011 Governmental activities Invested in capital assets, net of related debt $ 28,773,536 $ 22,982,033 $ 28,694,282 $ 37,570,960 $ 34,412,008 $ 41,867,201 $ 43,981,788 $ 45,477,393 $ 54,928,735 ResVicted 28,18Q692 34,165,446 44,147,505 37,773,983 44,173,435 30,525,737 24,664,257 24,656,491 21,580,777 Unrestricted 18,433,757 23,959,174 11,253,973 1Q819,067 12,745,088 3Q010,778 36,29Q872 38,798,761 42,115,459 Total governmental activities net assets $ 75,387,985 $ 81,106,653 $ 84,095,760 $ 86,164,010 $ 91,330,531 $ 102,403,716 $ 104,936,917 $ 108,932,645 $ 118,624,971 Business-type activities Invested in capital assets, net of related debt $ 84,'715,634 $ 86,311,795 $ 90,562,608 $ 93,728,440 $ 97,927,988 $ 100,280,579 $ 101,447,457 $ 102,32Q160 $ 104,198,009 Restricted - - - - - 275,000 289,049 291,591 309,518 Unrestricted 12,849,077 15,424,386 16,490,064 18,078,297 19,088,334 17,998,903 19,1OQ650 2Q094,976 19,431,679 Total business-rype activities net assets $ 97,564,711 $ 101,736,181 $ 107,052,672 $ 111,806,737 $ 117,016,322 $ 118,554,482 $ 12Q837,156 $ 122,706,727 $ 123,939,206 Primary Government Invested in capital assets, net of related debt $ 113,489,170 $ 109,293,828 $ 119,256,890 $ 131,299,400 $ 132,339,996 $ 142,147,780 $ 145,429,245 $ 147,797,553 $ 159,126,744 Restricted 28,180,692 34�,165,446 44,147,505 37,773,983 44,173,435 30,800,737 24,953,306 24,948,082 21,890,295 Unrestricted 31,282,834 39,383,560 27,744,037 28,897,364 31,833,422 48,009,681 55,391,522 58,893,737 61,547,138 Total primary government net assets $ 172,952,696 $ 182,842,834 $ 191,148,432 $ 197,970,7 $ 208,346,853 $ 220,958,198 $ 225,774,073 $ 231,639,372 $ 242,564,177 Note: Data is not available prior to fiscal year 2003 implementation of GASB Statement No. 34, Basic Financial Statements and ManagemenYs Discrrssion and Analysis for State and Local Governme»ts . Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2003-2011 0 C1TY OF APPLE VALLEY Table 2 CHANGES IN NET AS5ETS Last Nine Years (Accrual Basis otAccounting) 2003 2004 2005 2006 2007 2008 2009 2010 2011 Expenses: Governmental activities: General government $ 5,891,412 $ 5,525,615 $ 6,829,322 $ 6,632,165 $ 7,856,220 $ 8,147,712 $ 8,685,487 $ 10,081,345 $ 7,086,321 Public safety 7,477,596 8,340,982 8,735,679 8,731,171 9,543,225 10,223,407 10,306,540 10,092,977 10,548,223 Publicworks 65Q473 6,127,372 8,811,532 6,128,560 6,212,755 7,349,899 8,393,981 7,008,886 5,744,780 Park and recreation 3,227,118 3,944,179 4,182,048 4,417,497 5,235,779 5,011,287 5,754,969 6,261,801 6,169,552 Interest on long-term debt 2,651,218 2,638,220 1,884,397 1,881,814 1,540,980 2,102,579 1,773,863 1,556,130 1,459,728 Total governmental activities expenses $ 19,897,817 26,576,368 $ 30,442,978 $ 27,791,207 $ 30,388,959 $ 32,8 34,884 $ 34,914,840 $ 35,001,139 $ 31,008,604 Business-type activities: Municipal Liquor 970,830 5,808,146 5,895,443 6,144,064 6,247,330 6,985,584 8,062,876 8,285,841 8,177,679 MunicipalGolfCourse 84Q019 1,004,999 1,034,341 961,616 886,143 1,047,254 1,011,443 1,057,715 1,051,605 SportsArena 688,533 724,748 654,391 727,323 714,437 755,102 771,198 748,541 799,993 WaterandSewer 6,571,697 6,978,395 6,909,465 7,093,682 7,265,384 7,983,126 7,226,393 7,302,254 7,309,277 Starm Drainage 626,211 432,442 851,910 937,185 1,228,726 926,799 869,376 846,743 917,054 Cemetery - - - 33,361 46,284 45,882 56,518 68,868 69,004 Street Light Utility - - - - - - - 410,787 398,114 Total business-rype activities 9,697,290 14,948,730 15,345,550 15,897,231 16,388,304 17,743,747 17,997,804 18,720,749 18,722,726 Total primary government expenses $ 29,595,109 $ 41,525,098 $ 45,788,528 $ 43,688,438 $ 46,777,263 $ SQ578,631 $ 52,912,644 $ 53,721,888 $ 49,731,330 Program Revenues Govermnental activities: Charges for services: Generalgovernment $ 4,095,730 $ 4,105,416 $ 3,794,701 $ 3,108,638 $ 3,281,769 $ 3,253,423 $ 2,542,395 $ 2,494,807 $ 2,506,195 Public safety 300,855 218,688 232,373 507,185 565,351 647,651 603,425 755,339 587,486 Public works 4,055,224 359,025 809,598 259,375 211,770 112,651 457,516 1,046,007 1,055,995 Construction - - - - - - ' ' " Park and recreation 82Q068 1,191,534 l,ll 8,859 1,185,441 1,027,078 1,027,675 1,259,959 1,721,486 1,314,377 Operating grants and contributions 541,340 624,299 654,077 680,177 1,028,408 1,153,964 1,577,419 1,872,316 534,041 Capital grants and contributions 696,364 6,285,068 4,309,470 3,272,979 5,926,863 10,345,742 2,451,327 3,271,761 4,398,403 Total governmental activities program revenues 10,509,581 12,784,030 10,919,078 9,013,795 12,041,239 16,541,106 8,892,041 11,161,716 10,396,497 Business-type activities: Charges for services: Municipal Liquor 1,383,533 6,242,480 6,405,618 6,622,752 6,974,113 7,390,696 8,772,571 9,032,194 9,005,660 Municipal Golf Course 82Q871 877,950 812,820 834,872 922,648 1,049,707 1,085,429 1,114,395 1,023,866 Sports Arena 541,545 539,892 554,609 607,559 555,262 538,694 627,595 606,262 650,350 Water and Sewer 8,424,403 8,169,840 8,060,081 8,145,197 8,635,246 8,67Q265 9,250,812 8,439,232 8,361,750 Stonn Drainage 1,051,385 1,112,142 1,112,827 1,225,052 1,141,260 1,227,331 9,250,812 1,360,483 1,370,348 Cemetery - - - 94,690 93,780 110,175 95,320 89,695 114,365 Street Light Utility - - - - - - - 465,552 433,464 Operating grants and contributions - - - 4,207 142,686 47,285 25,190 - 10,170 Capital grants and contributions 30,035,131 2,170,659 4,095,167 - - 324,323 316,200 645,427 643,164 Total business-type activities program revenues 42,256,868 19,112,963 21,041,122 17,534,329 18,464,995 19,358,476 29,423,929 21,753,240 21,613,137 Total primary government program revenues $ 52,766,449 $ 31,896,993 $ 31,960,200 $ 26,548,124 $ 30,506,234 $ 35,899 $ 38,315,970 $ 32,914,956 $ 32,009,634 CITY OF APPLE VALLEY Table 2 (Continued) CHANGES IN NET ASSETS Last Nine ,Fiscal Years (Accrual Basis of Accounting) � 2003 2004 2005 2006 2007 2008 2009 2010 2011 Net(Expense)/Revenue � Governmental activities $ (9,388,236) $ (13,792,338) $ (19,523,900) $ (18,777,412) $ (18,347,720) $ (16,293,778) $ (26,022,799) $ (23,839,423) $ (20,612,107) Business-type activities 32,559,578 4,164,233 5,695,572 1,637,098 2,076,691 1,614,729 11,426 3,032,491 2,890,411 Totalprimarygovernmentnetexpense 23,171,342 �$ (9,628,105) $ (13,828,328) � $ (17,140,314) $ (16,271,029) $ (14,679,049) $ (14,596,674) $ (2 0, 8 06,932) $ (17,721,696) General Revenues and Other Changes in Net Assets Governmental activities: Propertytaxes $ 14,713,416 $ 15,728,058 $ 16,867,319 $ 19,912,947 $ 21,008,503 $ 21,983,181 $ 24,078,701 21,697,421 $ 21,460,141 Tax Increments 1,425,688 1,562,082 1,583,537 - - - - 2,311,405 2,240,269 Lodging Tax - - - - - - - 67,311 74,105 Gravel Tax - - - - - - - 36,314 38,666 Unallocated 5tate and County Aids 217,001 163,868 47,854 67,040 959,190 584,294 292,225 95,019 117,000 Franchise taxes 408,196 771,068 ],171,962 1,235,644 1,279,826 1,343,085 1,014,177 1,089,015 1,107,354 Other General Revenue - - - 54,087 12,568 22,638 385,647 162,064 6,799 UnrestrictedInvestmentEarnings 530,163 97Q255 1,081,951 1,897,055 2,166,594 1,352,749 912,413 643,741 2,372,693 Gain on Sale of Assets - (56,694) - - 106,442 120,765 48,309 109,558 169,776 Transfers (122,713) 447,369 1,001,9ll (1,317,741) (2,018,882) 955,251 1,824,528 1,623,303 2,717,630 Totalgovernmentalactivities $ 17,171,751 $ 19,586,006 $ 21,754,534 $ 21,849,032 $ 23,514,241 $ 26,361,963 $ 28,556,000 $ 2 7,8 3 5,151 $ 30,3 04,433 Business-type activities: Unrestricted investment earnings 191,240 354,606 520,324 720,940 992,512 672,485 426,300 320,166 888,863 Property taxes 1OQ000 100,000 100,000 123,500 121,500 125,000 120,000 125,000 120,000 Other - - 2,506 - - 81,197 152,243 15,217 50,835 Transfers 122,713 (447,369) (1,001,911) 1,317,741 2,018,882 (955,251) (1,824,528) (1,623,303) (2,717,630) Total business-type activities 413,953 7,237 (379,081) 2,162,181 �3,132,894 (76,569) (1,125,985) (1,162,920) (1,657,932) Total primary government $ 17,585,704 19,593,243 21,375,453 24,011,213 $ 26,647,135 26,285,394 27,43Q015 26,672,231 $ 28,6 46,501 Change in Net Assets Governmental activities $ 7,783,515 $ 5,793,668 $ 2,230,634 $ 3,071,620 $ 5,166,521 $ 10,068,185 $ 2,533,201 $ 3,995,728 $ 9,692,326 Business-typeactivities 32,973,531 4,191,470 5,316,491 3,799,279 5,209,585 1,538,160 10,300,140 1,869,571 1,232,479 Total primary governement $ 40,757,046 $ 9,965,138 $ 7,547,125 6,870,899 10,376,106 $ 11,606,345 $ 12, 833,341 $ 5,865,299 10,924,805 Note: Data is not available prior to fiscal year 2003 implementation of GASB Statement No. 34, Basic Financia7 Stateneents and Managenzent s Discussion and Analysis for State and Local Governinents. Note (1) - The Street Light Utility was established in fiscal year 2010, the street light activity prior to 2010 was included in the Water and Sewer Fund Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2003-2011 N C1TY OF APPLE VALLEY Table 3 FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Years (Modilied Accrual Basis of Accounting) 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Generai Fund Reserved $ 68,385 $ 66,834 $ 88,705 $ 89,863 $ 112,094 $ 161,283 $ 122,232 $ 40,515 $ 53,113 - Unreserved 15,247,080 16,359,291 11,177,609 11,008,601 13,354,939 11,005,460 11,103,476 12,181,208 12,594,013 - Nonspendable - - - - - - - - - 118,661 Restricted - - - - - - - - ' " Committed - - - - - - - - - 165,872 Assigned - - - - - - - - - 278,'124 Unassigned - - - - - - - - 12,142,496 Total general fund $15,315,465 $16,426,125 $11,266,314 $11,098,464 $13,467,033 $11,166,743 $11,225,708 $12,221,723 $ 12,647,126 $12,705,753 Alt other Governmental Funds Reserved reported in: Special Revenue Funds $ 99 $ - $ - $ - $ - $ - $ - $ - $ - $ - Debt Service Funds 21,41Q287 24,973,926 34,504,765 34,213,218 24,664,247 - - - - - Capital Projects Funds - - - 1,809,860 3,475,896 - - - - - Unreserved reported in: Special Revenue Funds (227,281) 876,288 540,412 586,907 295,462 286,647 361,472 342,464 324,251 - Debt Service Funds (1,441,525) (1,082,225) (1,429,437) (2,486,434) (4,618,885) 19,405,845 20,923,916 16,996,037 15,892,926 - Capital Projects Funds (2,867,238) (1,455,021) 3,777,337 662,127 2,361,571 12,051,437 12,447,954 10,965,444 14,011,232 - Nonspendable - - - - - - - - - - Restricted - - - - - - - - - 15,537,787 Committed - - - - - - - - - ' Assigned - - - - - - - - - 28,795,063 Unassigned - - - - - - - - - (13,395,872) Total all other governmental funds 16,874,342 23,312,968 37,393,077 34,785,678 26,178,291 31,743,929 33,733,342 28,303,945 30,228,409 30,936,978 Total all funds $32,189,807 $39,739,093 $48,659,391 $45,884,142 $39,645,324 $42,910,672 $44,959,050 $4Q525,668 $ 42,875,535 $43,642,731 Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2002-2011 Note: Fund balance descriptions changed due to GASB Statement No. 54 implementation effective January 1, 2011 w CITY OF APPLE VAI.LEY Table 4 CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Years (Modified Accrual Basis of Accounting) 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Revenues GeneraL property taxes $ 14,255,497 $ 14,713,442 $ 15,728,058 $ 16,866,020 $ 18,004,451 $ 18,994,579 $ 19,916,783 $ 21,544,567 $ 21,709,126 $ 21,408,873 Tax increments 1,322,207 1,425,662 1,562,082 1,583,537 1,861,288 1,981,344 2,040,480 2,185,762 2,311,405 2,240,269 Othertaxes 81,398 71,188 76,474 70,374 103,110 68,416 102,282 96,992 103,625 152,020 Specialassessments 9,302,445 5,719,793 2,409,888 2,193,486 1,241,912 2,384,730 1,419,869 2,471,962 2,055,783 2,125,776 Licenses and permits 1,128,727 1,241,513 1,136,543 1,026,657 877,166 1,094,222 561,594 755,444 1,018,847 796,316 Intergovemmental 3,873,038 1,454,705 3,441,561 4,264,771 1,056,957 2,344,740 1,934,886 2,429,800 2,996,658 2,407,596 Chargesforservices 873,193 889,035 836,851 1,294,562 1,319,731 1,358,148 1,454,353 1,145,890 1,349,123 1,436,256 Franchise Fees 735,324 916,938 782,871 894,723 941,034 972,270 1,023,368 1,096,578 1,160,771 1,177,715 Fines and forfeits 228,065 231,093 27Q659 201,365 327,584 339,819 324,461 316,324 258,165 288,946 Investment eamings 728,94� 616,010 785,644 1,056,304 1,852,136 2,102,608 1,256,353 84Q898 593,336 2,232,966 Rentals 247,699 220,834 232,909 227,641 263,907 311,731 271,758 444,877 592,831 511,453 Contributionsand Donations 4,855 2,550 13,682 16,088 13,444 3,561 11,045 7,150 11,484 2,750 Administrative Fees 831,987 995,659 845,399 83Q060 931,777 915,543 1,311,479 651,052 9'78,400 828,999 Ot�er 3,091,391 3,225,404 1,537,460 1,379,689 547,054 218,690 772,437 509,778 697,054 321,565 Refunds and Reimbursements 63,603 554,875 245,578 200,238 270,826 235,531 341,756 165,345 450,972 139,581 Totalrevenues 36,768,369 32,278,701 29,905,709 32,105,515 29,612,377 33,325,932 32,742,904 34,662,419 36,087,580 36,071,081 Expenditures CursenY General gove�nment 3,883,851 4,167,450 5,843,724 5,613,101 5,381,510 5,961,983 6,310,842 6,159,832 7,418,012 4,710,163 Public safety 7,354,914 7,566,061 8,040,341 7,98Q865 8,545,705 8,757,650 9,470,152 9,635,166 9,728,340 9,89Q086 Riblic works 2,765,980 3,023,777 3,187,003 2,688,646 2,517,120 2,812,372 3,355,405 3,501,792 3,593,951 3,675,687 Parkandrecreation 3,413,840 3,440,792 3,711,429 3,907,903 3,957,320 4,106,632 4,373,278 4,692,052 4,768,656 4,855,184 Miscellaneous 627,850 495,756 - - - - - - " " Capital outlay 12,209,322 5,980,006 8,152,531 9,758,709 7,128,776 1Q615,297 11,666,201 11,727,599 5,879,024 6,339,340 Debt Service Principal 8,045,000 7,061,963 7,697,633 4,265,000 3,885,000 5,125,000 5,070,000 5,060,000 4,160,000 4,665,000 Interest a��d fiscal chazges 2,853,970 - - 2,061,451 1,891,707 1,468,677 2,001,578 1,880,399 1,615,929 1,487,399 Total expenditures 41,154,727 31,735,805 36,632,661 36,275,675 33,307,138 38,847,611 42,247,456 42,656,840 37,163,912 35,622,859 Excess (deficiency) of revenues overexpeuditares (4,386,358) 542,896 (6,726,952) (4,17Q160) (3,694,761) (5,521,679) (9,504,552) (7,994,421) (1,076,332) 448,222 Other Financing Sources (Uses) Transfers in 8,004,674 5,422,666 12,750,187 3,739,019 9,963,636 20,100,223 4,290,930 17,777,689 5,734,691 5,874,339 Transfersout (6,749,689) (5,545,379) (12,302,818) (2,737,108) (9,052,561) (21,303,155) (2,967,903) (14,701,754) (3,68Q241) (3,156,709) Bonds issued 2,405,000 1Q919,103 15,495,000 400,000 6,645,000 10,000,000 11,520,000 2,775,000 3,965,000 1,345,000 Payment of Refunded Debt - (3,790,000) - - (11,340,000) - (2,36Q000) (2,400,000) (2,750,000) (3,920,000) Premium on debt issued - - - - 6,760 - 54,759 61,795 47,191 6,568 Discoimt on debt Issaed - - (176,192) (7,�00) (4,953) (116,483) (110,621) - - - Proceedsfrom sale ofcapitalassets - - - - - 10G,442 120,765 48,309 109,558 169,776 Total otl�er financing sources (uses) 3,659,985 7,006,390 15,766,177 1,394,911 (3,782,118) 8,787,027 10,547,930 3,561,039 3,426,199 318,974 Net change in fund balances $ (726,373) $ 7,549,286 $ 9,039,225 $ (2,775,249) $ (7,476,879) $ 3,265,348 $ 1,043,378 $ (4,433,382) $ 2,349,867 $ 767,196 Debt service as a percentage of noncapital expenditures 37.7% 27.4% 27.0% 23.9% 22.1% 23.4°/a 23.1% 22.4% 18.5% 21.0% Source L�fonuation: Audited Fina��cial Statements for Fiscal Years Endiug December 31, 2002-2011 A CITY OF APPLE VALLEY Table 5 ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY Last Ten Years Taa�able Estimated Assessed Industrial Total Taxable Total Direct Actual Taxable Value as a Payable Residential Commercial and Utility Agricultural Personal Assessed Tax Capacity Market Percentage of Year Property Property Property Property Apartments Other Property Value Rate Value Actual Value 2002 $24,687,562 $ 4,951,896 $ 595,313 $ 84,187 $ 1,814,746 $ 3,296 $604,216 $32,741,216 45.942 $ 2,895,747,700 1.13% 2003 28,055,998 5,566,423 679,953 89,086 1,950,511 3,592 594,342 36,939,905 41.578 3,296,883,200 1.12% 2004 31,865,114 6,315,639 794,575 81,727 1,837,253 3,783 624,966 41,523,057 39.610 3,732,010,300 1.11% Z005 36,407,099 6,790,699 964,239 85,607 2,188,421 4,204 644,557 47,084,826 36.753 4,245,331,100 1.11% 2006 4Q330,787 7,647,156 1,044,718 101,422 2,437,262 4,505 643,081 52,208,931 35.690 4,704,286,700 1.11% 2007 43,306,059 8,773,678 1,222,863 98,543 2,666,783 4,613 656,378 56,728,917 34.891 5,082,798,800 1.12% 2008 44,078,807 9,483,581 1,331,742 113,556 2,639,548 4,829 684,166 58,336,229 35.537 � 5,202,130,200 112% 2009 43,107,127 10,171,716 1,225,657 127,972 2,564,523 4,760 701,073 57,902,828 37.086 5,135,644,200 1.13°/a 2010 39,692,580 10,053,775 1,238,900 130,237 2,498,076 4,283 688,202 54,306,053 39.867 4,787,691,200 1.13% 2011 36,918,099 9,363,833 1,038,862 13Q124 2,319,888 3,959 764,694 50,539,459 42.388 4,457,368,700 1.13% Source: Dakota County Notes: (1 } The tax capaciry (assessed taxable value) of the property es calculated by applying a statutory fonnula to the estimated market value of the property. U CITY OF APPLE VALLEY Table 6 PROPERTY TAX CAPACITY RATES DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Years City Direct Ta�c Capacity Rate Overlapping T� Capacity Rates Total Direct School District Total and Fiscal Year General Dakota County (1) Other (3) Overlapping Overlapping 2002 45.942 33.102 28.883 5.021 67.006 112.948 2003 41.578 32.463 27.638 5.288 65.389 106.967 2004 39.610 30300 26.074 5.128 61.502 101.112 2005 36.753 28.267 26.251 5.217 59.735 96.488 2006 35.690 26.318 27.554 5.244 59.116 94.806 2007 34.891 25.127 23.607 5.024 53.758 88.649 2008 35.537 25.184 21.136 4.996 51.316 86.853 2009 37.086 25.821 21.109 4.916 51.846 88.932 2010 39.867 27.269 25391 4.987 57.647 97.514 2011 42388 29.149 26.959 5.199 61307 103.695 City Direct Market Value Tax Rate Overlapping Market Value Tax Rates and School District Total Overlapping Fiscal Year General Dakota County (1) Other (2) Overlapping Tax Rate 2002 0.000167 - 0.001786 0.001786 0.001953 2003 0.000154 0.000094 0.001612 0.001706 0.001860 2004 0.000142 0.000075 0.001398 0.001473 0.001615 2005 0.000193 0.000067 0.001086 0.001153 0.001346 2006 0.000180 0.000059 0.002244 0.002303 0.002483 2007 0.000171 0.000052 0.002082 0.002134 0.002305 2008 0.000174 0.000047 0.002127 0.002175 0.002348 2009 0.000311 0.000047 0.002103 0.002150 0.002461 2010 0.000337 0.000050 0.002227 0.002277 0.002614 2011 0.000375 0.000054 0.002260 0.002314 0.002689 Source: Dakota County Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all City property owners. (1) Independent School District 196 (2) Includes Metropolitan Council, Mosquito Control Abatement, Metro Transit, Dakota County CDA, Light Rail, and Vermillion River Watershed 116 CITY OF APPLE VALLEY Table 7 PRINCIPAL PROPERTY TAXPAYERS Current Year and Nine Years Prior 2011 2002 Percentage Percentage of Total of Total City City Net Tax T� Net Tax Ta.� Capaciry Capacity Capacity Capacity Taxpayer Value Rank Value Value Rank Value Principal Life Insurance Co $ 554,900 1 l.l l% $ - 0.00% Target Corporation (2) 529,574 2 1.06% 184,186 8 0.57% CAR Apple Valley Square LLC 415,042 3 0.83% 202,666 6 0.63% Individual 375,000 4 0.75% 465,000 1 1.45% Dakota Electric Association 359,124 5 0.72% 243,194 3 0.76% Centro Bradley Southport Centre LLC 338,746 6 0.68% - 0.00% Wings Financial Federal Credit Union 270,646 7 0.54% - 0.00% Apple Valley Leased Housing Assoc. III 262,200 8 0.53% - 0.00% Fischer Sand & Aggregate Co. 248,865 9 0.50% - 0.00% Fischer Sand & Aggregate LLP 237,704 10 0.48% 452,172 2 1.41% Individual - - 202,500 7 0.63% Lemieux Partnership II - - 183,000 9 0.57% Bradley Operating Ltd. Partnership - - 239,976 4 0.75% NWA Federal Credit Union - - 238,104 5 0.74% Sam's Real Estate Business Trust - - 17'7,250 10 0.55% Total $ 3,591,801 7.22% $ 2,588,048 8.05% Source: Dakota County Total Tax Capacity $ 49,774,765 $ 32,137,000 117 CITY OF APPLE VALLEY Table 8 PROPERTY TAX LEVIES AND COLLECTIONS Last Ten Years Collected within the Taxes Levied for the Year Year of Levy Total Collections to Date MVHC/ Ag Credit Delinquincies Gross and Fiscal Percentage Collected as of Percentage Fiscal Operating Disparities Total Net of Most Recent of Year Tax Levy Rec'd (1) Tax Levy Amount Levy Report Amount Levy 2002 $ 15,640,104 $(2,991,972) $ 12,668,410 $ 12,517,927 98.81% $ 140,595 $12,658,522 99.92% 2003 15,993,034 (2,989,831) 12,953,824 12,842,947 99.14% ll0,877 12,953,824 100.00% 2004 16,971,252 (3,791,235) 13,175,541 13,055,185 99.09% 113,886 13,169,071 99.95% 2005 17,929,158 (4,046,086) 13,914,367 13,751,640 98.83% 143,272 13,894,912 99.86% 2006 19,030,124 (2,653,509) 16,374,234 16,159,262 98.69% 210,515 16,369,777 99.97% 2007 20,094,045 (2,717,715) 17,334,233 17,047,283 9834% 279,314 17,326,597 99.96% 2008 20,998,612 (2,955,499) 18,037,810 17,724,935 9827% 266,104 17,991,039 99.74% 2009 22,627,731 (3,436,931) 19,190,369 18,828,050 98.11% 360,559 19,188,609 99.99% 2010 22,839,554 (3,815,622) 19,000,860 18,723,194 98.54% 79,569 18,802,763 98.96% 2011 22,700,000 (3,612,353) 19,087,647 18,846,881 98.74% - 18,846,881 98.74% Notes: (1) Property Tax Credits are aids provided by the State of Minnesota in the form of Market Value Homestead Credit (MVHC) and the Metropolitan Fiscal Disparities Program, which a portion of the commercial property values are shared among communities is the form of a reduction to the local property tax levy and receipts from the fiscal disparity pooL �-. �-. 00 CITY OF APPLE VALLEY Table 9 RATIOS OF OUTSTANDING DEBT BY TYPE Last Ten Years Governmental Activities Business-Type Activities � G.O. MSA Other and Other and Total Percentage Fiscal G.O. Tax G.O. Improvement Road Compensated Revenue Capital Compensated Primary of Personal Per Year Increment Bonds Bonds Bonds Bonds Absences Bonds Lease Absences Government Income (1) Capita (1) 2002 $ 1,905,000 $11,450,000 $23,865,000 $ - $1,443,134 $ 6,170,000 $ - $ - $ 44,833,134 2.45% $ 939 2003 1,905,000 16,735,000 21,840,000 - 1,775,860 4,335,000 - - 46,590,860 2.43% 962 2004 1,905,000 26,930,000 21,200,000 - 1,826,405 3,915,000 - - 55,776,405 2.77% 1,141 2005 1,740,000 26,485,000 17,945,000 - 1,837,193 4,185,000 - 284,928 52,477,121 2.54% 1,071 2006 1,575,000 17,370,000 18,645,000 - 2,462,458 3,050,000 - 464,164 43,566,622 2.04% 892 2007 1,405,000 21,940,000 19,120,000 - 2,549,022 2,580,000 - 414,513 48,008,535 2.13% 971 2008 1,230,000 25,795,000 19,530,000 - 2,407,732 5,405,000 50,505 408,448 54,826,685 2.36% 1,097 2009 1,050,000 24,295,000 13,750,000 2,775,000 2,282,019 4,725,000 40,918 458,131 49,376,068 2.28% 1,000 2010 865,000 20,535,000 14,750,000 2,775,000 2,197,355 4,075,000 109,211 457,832 45,764,398 2.07% 932 2011 - 19,925,000 9,000,000 2,760,000 2,342,251 6,100,000 77,975 433,143 40,638,369 1.76% 816 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1)See the Demographic and Economic Statistics schedule for personal income and population data. � CITY OF APPLE VALLEY Table 10 RATIOS OF GENERAL BONDED DEBT Last Ten Years Less Amounts Percentage of G.O. Tax G.O. MSA Available Taxable Market Fiscal Increment G.O. Improvement Road in Debt Value of Per Year Bonds Bonds Bonds Bonds Service Funds Total Property Capita (1) 2002 $ 1,905,000 $ 11,450,000 $ 23,865,000 $ - $ 10,140,394 $ 47,360,394 1.64% $ 1,238 2003 1,905,000 16,735,000 21,840,000 - 13,238,739 53,718,739 1.63% 1,357 2004 1,905,000 26,930,000 21,200,000 - 11,287,830 61,322,830 1.64% 1,491 2005 1,740,000 26,485,000 17,945,000 - 10,400,480 56,570,480 1.33% 1,341 2006 1,575,000 17,370,000 18,645,000 - 9,157,385 46,747,385 0.99% 1,071 2007 1,405,000 21,940,000 19,120,000 - 6,792,199 49,257,199 0.97°/a 1,081 2008 1,230,000 25,795,000 19,530,000 - 5,355,600 51,910,600 1.00% 1,119 2009 1,050,000 24,295,000 13,750,000 2,775,000 7,239,227 49,109,227 0.96% 1,118 2010 865,000 20,535,000 14,750,000 2,775,000 10,393,064 49,318,064 1.03% 1,095 2011 - 19,925,000 9,000,000 2,760,000 9,455,268 41,140,268 0.92% 889 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1)See the Demographic and Economic Statistics schedule for personal income and population data. � N O CITY OF APPLE VALLEY Table 11 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT December 31, 2011 Percentage City's of Debt Share of Net Debt Applicable Overlapping Outstanding to City Debt Overlapping: Dakota County $ 61,480,000 11.1500% $ 6,855,020 School Districts: ISD No. 191, Burnsville-Eagan-Savage 105,068,246 0.7200% 756,491 ISD No. 196, Rosemount-Apple Valley-Eagan 128,198,603 30.4300% 39,010,835 Metro Council 4,909,956 1.4800% 72,667 Metro Transit 176,168,947 1.7000% 2,994,872 Total Overlapping 475,825,752 49,689,886 City of Apple Valley Direct Debt 31,685,000 100.00% 31,685,000 Total Direct and Overlapping Debt: $ 507,510,752 $ 81,374,886 Source: Dakota County. Percentage of debt applicable is calculated by dividing portion of tax capactiy of the authority that lies in City divided by the total tax capacity that lies in Dakota County. Notes: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, oj 121 CITY OF APPLE VALLEY Table 12 LEGAL DEBT MARGIN INFORMATION Last Ten Years 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Debt limit (i) $ 57,914,954 $ 65,937 $74,640,206 $ 84,906,622 $94,085,734 $101,655,976 $ 156,063,906 $154,069,326 $ 143,630,736 $ 133,721,061 Total net debt applicable to limit 11,450,000 16,�35,000 26,930,000 26,485,000 17,370,000 21,940,000 25,795,000 24,295,000 20,535,000 19,925,061 Legaldebtmargin $46,464,954 $49,202,664 $47,7 $58,421,622 $76,715,734 $ 79,715,976 $ 13 $129,77 $ 123,095,736 $ 113, Total net debt applicable to the 1'unit as a � percentage ofdebt limit 19.77°/a 25.38% 36.08% 31.19% 18.46% 21.58% 16.53% 15.77% 1430% 14.90% Legal Debt Margin Calculation for Fiscal Year 2011 Market Value (after fiscal disparities) $4,457,368,700 Debt limit (3% of assessed value) 133,721,061 Debt applicable to limit 19,925,000 Legal debt margin $ 113,796,061 Note (1) : The debt limit was raised from 2% to 3% of taxable market value, effective June 30, 2008 N N CITY OF APPLE VALLEY Table 13 PLEDGED REVENUE COVERAGE Last Ten Years Liquor Store - Revenue Bonds Operating Less Net Fiscal Revenues/ Operating Available Debt Service Year Gross Profit Expense Revenue Principal Interest Coverage 2002 $ 1,303,009 $ 879,495 $ 423,514 $ - $ - n/a 2003 1,383,533 970,830 412,703 - - n/a 2004 1,506,001 1,072,153 433,848 - - n/a 2005 1,649,094 1,138,919 510,175 - - n/a 2006 1,645,290 1,166,602 478,688 - - n/a 2007 1,939,508 1,212,725 726,783 - - n/a 2008 1,883,996 1,383,688 500,308 - 66,105 7.568 2009 2,501,430 1,656,559 844,871 115,000 132,210 3.418 2010 2,486,461 1,607,986 878,475 130,000 129,220 3.389 2011 2,557,573 1,601,269 956,304 135,000 125,450 3.672 Notes: Details regarding the City's outstanding debt can be found in the notes to the fmancial statements. n/a - not applicable 123 CITY OF APPLE VALLEY Table 14 DEMOGRAPHIC AND ECONOMIC STATISTICS Last Ten Years Per Capita Fiscal Personal Personal School Unemployment Year Population (1) Income Income Enrollment (3) Rate (2) 2002 47,761 $ 1,827,144,816 $ 38,256 12,124 3.60% 2003 48,418 1,916,723,366 39,587 12,115 3.80% 2004 48,875 2,010,082,125 41,127 11,976 3.60% 2005 48,988 2,066,166,876 42,177 11,839 3.40% 2006 48,862 2,133,119,472 43,656 11,655 3.30% 2007 49,456 2,253,858,288 45,573 11,445 3.70% 2008 49,983 2,319,311,166 46,402 11,348 4.50% 2009 49,376 2,168,149,536 43,911 11,216 7.00% 2010 49,084 2,209,859,848 45,022 11,291 6.80% 2011 49,801 2,303,893,862 46,262 11,264 5.70% Sources: (1) MN Demography Center and 2010 Census Data (2) Dakota County, Data from Bureau of Economic Analysis (3) Indepdendent School District No. 196 including Dakota Ridge School School Enrollment defined as adjusted Average Daily Membership (ADM) ADM is weighted as follows in computing pupil units: Early Kindergarten Elementary Elementary Secondary Fiscal Year 2002 to 2007 Various 0.557 1.115 1.060 1.300 Fiscal Year 2008 to 2011 Various 0.612 l.l 15 1.060 1300 124 CITY OF APPLE VALLEY Table 15 PRINCIPAL EMPLOYERS Current Year and Nine Years Prior 2011 2002 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employxnent Independent School District No. 196 1,418 1 10°/a 1,528 1 12% Target 690 2 5% 395 3 3% Wal-Mart 475 3 3% - Dakota County 380 4 3% 415 2 3% Uponor 336 5 2% - Minnesotz Zoological Gardens 300 6 2% 260 6 2% Apple Valley Health Care Center 290 7 2% 250 7 2% Apple Valley Red-E-Mix, Inc. 270 8 2% 199 8 2% Apple Valley Ford 216 9 2% - Apple Valley Medical Clinic 210 10 1% - Wings Financial Federal Credit Union 210 10 1% - Cub Foods 352 4 3% Fischer Sand and Aggregate Co. 295 5 2°/a Rainbow Foods 183 9 1% City of Apple Valley - 160 10 1% Total 4,795 33°/a 4,037 32°/a Sources: Metropolitan Council (Minnesota Community Profile) 125 CITY OF APPLE VALLEY � Table 16 FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION Last Ten Years � Budgeted Full-time Equivalent Employees as of December 31,2007 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 General Government Administration 4.57 3.08 3.12 3.00 3.00 3.00 3.00 3.00 3.00 2.81 Finance and Data Processing 9.04 7.08 535 5.00 5.00 5.00 5.00 4.95 5.00 5.00 Information and Technology 2.21 2.87 3.12 3.18 3.13 3.21 3.21 3.20 3.17 3.21 Human Resources 2.00 3.84 3.86 4.74 6.02 5.98 5.67 5.92 6.00 5.38 City Clerk / Elections 2.52 2.82 2.93 2.48 1.20 1.42 1.68 1.50 1.65 1.73 General Govemment Buildings 1.00 L64 2.08 2.21 3.00 3.00 3.00 3.00 3.00 2.46 Community Development 4.89 5.00 5.19 5.02 4.65 4.87 5.00 5.00 5.01 5.02 Code Enforecement - 2.03 2.12 2.00 2.77 3.00 2.98 2.15 2.00 1.71 Total General Government 26.23 28.36 27.77 27.68 28.77 29.48 29.54 28.72 28.83 2732 Public Safety Police 69.56 70.21 72.42 71.30 71.86 63.62 63.97 64.00 62.00 60.09 Fire 14.57 16.34 15.93 17.71 16.17 17.43 16.49 18.94 16.44 18.45 Animal Control Building Inspections 5.96 6.12 630 6.17 5.74 5.86 5.91 5.99 4.93 4.02 Total Public Safety 90.09 92.67 94.65 95.18 93.77 86.91 86.37 88.93 8337 82.56 Public Works Public Works Administration 3.63 4.00 4.42 4.08 4.15 4.76 5.90 6.00 7.13 8.48 Central Maintenance Facility 5.78 5.52 6.00 5.78 5.80 5.53 5.51 5.50 5.52 5.48 Streets 14.53 15.27 16.29 16.23 16.16 16.17 17.36 17.07 17.14 17.32 Engineering (1) - - - - - - - - - 0.73 Total Public Warks 23.94 24.79 26.71 26.09 26.11 26.46 28.77 28.57 29.84 32.01 Culture and Recreation: Park and Recreation Administration 8.51 8.52 8.78 832 832 7.78 8.26 7.29 7.81 7.82 Recreation Programs 7.05 8.31 8.66 7.22 7.18 7.32 7.25 7.02 7.84 7.41 Pazk Maintenance 23.81 23.24 24.86 24.53 25.09 25.00 25.93 25.96 25.27 25.06 Redwood Pool (2) - - - 0.29 2.71 2.40 2.50 2.80 2.13 1.94 Aquatic Swim Center 14.44 12.42 1116 12.24 9.71 9.81 9.27 13.92 12.85 11.28 Community Center 3.35 2.93 3.10 3.42 4.38 4.65 4.15 4.56 3.76 4.03 Hayes Community and Senior Center - - - - - - - 1.15 2.04 1.89 Cable TV 1.52 1.52 1.51 1.61 1.69 2.32 2.65 2.58 2.61 2.43 Total Recreation 58.68 56.94 58.07 57.63 59.08 59.28 60.01 65.28 64.31 61.86 Total General Government 198.94 202.76 207.20 206.58 207.73 202.13 204.69 211.50 206.35 203.75 Enterprise Funds Municipal Liquor (3) 14.53 15.02 15.52 1533 15.20 14.98 16.85 1991 19.49 18.99 Municipal Golf 16.13 15.70 16.41 16.12 13.83 12.33 13.25 13.83 13.76 14.44 Sports Arena 733 7.06 731 6.49 6.53 6.28 6.04 6.29 6.05 6.72 Water and Sewer 15.03 15.22 17.17 17.26 17.61 17.94 18.11 18.88 18.58 18.45 Total Enterprise Funds 53.02 53.00 56.41 55.20 53.17 SL53 54.25 5891 57.88 58.60 Total 251.96 255.76 263.61 261.78 260.90 253.66 258.94 270.41 264.23 26235 Source: City of AppleValley Human Resources Office FTE's based on hours worked during the fiscal year; part-time employees converted to FTE based on 2,080 hours per year Note: (1) The City engineering function begun in 2011 (2) Redwood Pool FTE's were combined with Aquatic Center prior to 2006 (3) Liquor Store No. 3 opened in 2008 126 CTTY OF APPLE VALLEY Table 17 OPERATING INDICATORS BY FUNCTION/PROGRAM Last Ten Years Function/I'rogram 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 General Govemment: Elecrions 2 4 2 1 2 2 Registerd voters 29,706 34,845 33,315 30,341 36,003 32,094 Number of votes cast 23,020 28,939 21,964 4,518 29,262 21,271 Voter participation (registered) 77.49% 83.05% 65.93% 14.89% 81.28% 66.28% (elections aze held every other yeaz) Public Safety: Police: Crimes - Part I(2) 1446 1544 1568 1639 1590 1002 1555 1366 1565 1230 Crimes - Part II(2) 2,815 3,894 3,605 3,742 3,700 2,087 2,901 2,542 2,364 2,072 TotalArrests 2,241 2,170 2,818 2,893 3,106 2,400 2,278 2,137 1,985 1,963 DWI Arrests 274 281 267 228 302 294 251 288 205 213 Traffic Citations Issued 2,241 7,341 8,485 5,814 9,873 9,717 8,088 7,997 6,329 7,587 Total Calls for Service 38,965 37,219 37,732 36,153 40,606 39,860 41,682 41,049 38,335 40,272 Fire: Calls for Service 1,118 1,072 1,166 1,123 1,092 1,261 1,380 1,307 1,340 1,408 Medical 684 634 718 679 657 742 840 735 712 792 Fire 434 438 448 444 435 519 540 572 628 616 Fire Call Responses Times Under 5 Minutes n/a n/a n/a n/a n/a n!a 40% 41% 37% 40% Fire Ca11 Responses Times 6-10 Minutes n/a n/a n/a n/a n/a n/a 51% 48% 52% 51% Fire Call Responses Times over 10 Minutes n/a n/a n/a n/a n/a n/a 9% 11% 11% 9% Public Works Building PermitsIssued 1105 1198 958 809 689 745 672 577 1241 1630 Permits Issued for New Dwelling Units 434 592 342 206 67 92 41 91 228 31 Commercial Building Permits Issued 106 118 94 116 93 118 110 73 102 71 Plumbing Permits Issued 1294 1333 1172 1063 1019 1024 900 912 920 886 Aeating Permits Issued 702 758 644 613 582 622 521 557 771 540 Streets maintained (lane miles) 387 392 395 398 399 401 404 405 407 408 Cul-de-sacs maintained 302 305 306 309 312 313 313 314 329 329 Snow/Ice Events 26 25 23 38 22 34 50 48 35 29 Signsreplaced - - - - 277 315 271 385 500 460 Boulevard trees h 1,000 600 624 850 1,256 1,000 1,256 1,600 1,800 5,200 Building permits issued 2,131 2,189 1,902 1,783 1,667 3,439 3,017 2,688 2,995 4,248 Buildinginspecrions 7,088 6,746 5,160 3,937 3,813 4,510 4,028 3,470 3,621 5,187 Fleet Div.vehicle work orders 779 1490 1582 t 604 1584 1561 1689 1733 1735 1751 Diseased elm and oak trees mirigated 609 482 1317 956 637 738 863 729 588 486 Lakes monitored with water quality samples 3 3 3 4 4 6 6 7 7 7 Sump catch basins cleaned 1440 1759 1464 1209 1498 1338 1492 1406 1505 1303 Sewage pumped (million gallons) 13 13 1.4 13 1.2 1.2 1.2 12 1.2 1.2 Miles of sanitary sewer cleaned 79.4 72.9 83 52.8 57.7 57 69.2 47.6 64.2 72.1 Sanitary lift station inspections 1716 1716 1716 1716 1716 1716 1716 1716 1716 1716 Water produced (million gallons) 2.1 2.6 2.5 2.3 2.6 2.6 2.5 2.4 21 2.3 Water samples taken 1,098 1,098 1,128 1,098 1,098 1,128 1,098 1,098 1,128 1,098 Fire hydrants maintained 1,952 2,006 2,033 2,050 2,083 2,230 2,388 2,401 2,405 2,410 Pressure stations inspected 12 12 12 13 13 13 13 13 13 13 Air reiief manhoies inspected 12 12 13 15 15 15 15 15 15 1 S Hydrant flushing (minutes) 1,890 2,070 1,325 3,520 5,400 3,845 7,045 3,050 5,250 1,020 Water breaks repaired 12 11 18 10 9 9 7 20 12 16 Burial sites sold 52 41 59 58 52 43 59 50 44 56 Burials 28 23 29 29 31 37 40 32 36 38 Source: Various City Departments Notes: (1) Information not available is labeled n/a. (2) Part I and Part II crimes from State of Minnesota Department of Public Safety Bureau of Criminal Apprehension Minnesota Justic Information Services Uniform Crime Report for 2002 to 2006 part I and Part II crime data from 2007 on is from Apple Valley Police Department Annual Report 127 CITY OF APPLE VALLEY Table 18 CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Last Ten Years Function/Progruu 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Public Safety Police Starions 1 1 1 1 1 1 1 1 1 1 Mazked Squad Units 15 16 16 18 18 18 18 18 20 20 Fire Stations 3 3 3 3 3 3 3 3 3 3 Pire Engine Trucks 5 5 5 5 5 5 5 5 5 5 Pire Ladder Trucks 2 2 2 2 2 2 2 2 2 2 Fue Brush/ Rescue Trucks 1 1 1 1 1 1 1 1 1 1 Public Works Streets (centerline miles) 163 166 167 168 171 171 171 171 171 172 Cul-de-sacs 302 305 306 309 312 313 313 314 329 329 Trees maintained 7,000 7,000 7,000 7,000 7,000 7,000 7,000 9,500 9,500 9,500 Parks Pazks 46 46 48 49 49 49 49 49 50 50 Total Park Acreage 790 812 841 844 847 847 847 847 879 879 Trails (miles) 60 60 62 65 65 65 65 65 65 65 Athletic Complexes 4 4 4 4 4 4 4 4 5 5 Golf Course 1 1 1 1 1 1 1 1 1 1 Community Centers 2 2 2 2 2 2 2 2 2 2 Senior Center 1 1 1 1 1 1 1 1 1 1 Pools/ Aquatic Centers 2 2 2 2 2 2 2 2 2 2 Ice Arenas 2 2 2 2 2 2 2 2 2 2 Water Number of ConnecUons 11,754 12,858 14,037 15,121 15,279 15,342 15,413 15,464 15,518 15,566 Miles of Water Mains and Laterals 222 228 230 231 233 235 240 240 241 241 Wells 17 17 18 18 18 19 19 19 19 19 Water Valves 3,284 3,403 3,460 3,507 3,565 3,600 3,680 3,705 3,712 3,726 Fire Hydrants 1,952 2,006 2 2,050 2,083 2,230 2,388 2,401 2,405 2,410 Water Reservoirs 4 4 4 4 4 5 5 5 5 5 Reservoir Capacity (millions of gallox 1 I ll 11 11 11 13 13 13 13 13 Sanitary Sewer Number of Connections 11,477 12,524 13,678 14,746 14,889 14,940 14,989 15,033 15,087 15,130 Miles of Sanitary Sewer Mains and Laterals 183 186 187 189 190 191 193 193 193 194 Sanitary Lift Stations 9 9 9 9 9 9 9 9 9 9 Sanitary Manholes 5,061 5,181 5,221 5,272 5,315 5,315 5,335 5,360 5,372 5,384 Storm Sewer Lift Stauons 10 l0 10 10 10 ll 12 12 12 12 n/a is not available Source: Various City Deparhnents 128 CITY OF APPLE VALLEY Dakota Caunty, Mi�inesota REPORT ON COMPLIANCE WITH GOVERNMENT A UDITING STANDARI3S AND LEGAL COMPLIANCE For t�e Year Ended December 31, ZO11 CITY OF APPLE VALLEY TABLE OF CONTENTS REPURT ON iNTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT UF FINANCIAL STATEMENTS PERF4RMED IN ACCORDANCE WI'T�i GOVERNMENT AUDITING STANDARDS ...................................... 1 REPORT ON LEGAL COMPLIANCE ........................................................................................ 3 SCHEDULE OF FINDING AND RESPt)NSE ON l[I�ITERNAL CONTROL .......................... 4 Expert adtrice. When you need i��° REPORT ON INTERNAL CUNTROL OVER FTNANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED UN AN AUDIT OF FINANCIAL STATEMENT5 PERFORMED iN ACCORDANCE WITH GOVERNMENT A UDITING STANDARDS Honorable Mayor and Members of the City Council City of Apple Valley Apple Valiey, Minnesota We have audited the financial statements of the governmental activities, the business-type activiries, each major fund and the aggregate remaining fund information of the City of Apple Valley, Minnesota, as of and for the year ended December 31, 2011, which collectively comprise the City's basic financial statements, and have issued oux report thereran dated June 1$, 2012. We conducted oux audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Audi�irzg Standards, issued by the Comptraller General of the United States. INTEI2NAL CONTROL OVER FINANCIAL REPORTING The mana�ement of the City is respansible fpr es�ablishing and maintaining effective internal control over financial �eporting. In planning and perfarming our audit, we considered the City's internal cantral over financial reporting as a hasis for designing aur audiring procedures for the purpose of expressing our opinions on the financial state�ents but not far the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporti�g. Accordingly, we do not express an oginion on the effectiveness of the City's internal control over financial reporting. A deficiency in internal cantrol exists when t.�ie design or operatio� of a control does not atlow management or employees, in the narmal cc�urse of perfarming their assigned functions, to prevent ar detect and conrect misstateaz�ents on a tirnely basis. A material weakness is a deficiency, or combina�ion of de�ciencies, in internal control such that there is a reasonabie possibility t�iat a materiai misstatement of the finaneial statements will not be prevented or detected and corrected on a�atnely basis. Our consideration of the internal control aver financia] reporting was forthe lirnited purpase described in the first paragraph of this section and was not designed to identify all deficiencies in the internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any defieieneies in interna] control over financial reporting that we consider ta be mater.ial weaknesses as defined above. However, we identified a certain deficieney in internal cantrol over financial reporting, described in the accompanying Schedule of Finding and Response on Internal Control that we consider to be a significant deficiency in internal control over financial reparting, Iisted as P,udit Finding Q6-Q1. A significant defciency is a deficiency, or cambination of deficieneies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with �overnance. l �� COMPLIANCE AND OTHER MATTERS As part of obtaining reasogable assurance about whether the City's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreemen�s, noncompliance with which could have a direct and materia] effect on the dete�mina�ion of financial statement amounts. Hawever, pxaviding an opinion on compliance with those provisions was not an objective of our audit aud, accordingIy, we do not express such an opinian. The results of our tests disclosed no instances of noncompliance or o#her matters that are required to be reported under Government Auditing Standards. We nated certain matters that we reported to management of the City ixs a separate letter dated June 18, Zai2. The City's response to the finding identified in our audit is described in the accompanying Schedule of Findir�g and Respanse on Internal Control. We did not audit the City's response and, accordingly, we express na apinion on it. This report is intended solely for the information and use of the City Council, management and state and federal awarding and oversight agencies and is not intended to be and shauld not be used by anyone other than those specified parties. .�(� ��..��, � �-�� :..i. 4 , KERN, DEWENTER, VIERE, LTD. St. Cloud, Minnesota June 18, 2412 2 Expert advice. When yau need i��` REFQRT ON LEGAL COMPLIANCE Honorable Mayor and Mer�bers of the City Council City of Apple Valley Apple Valley, Minnesota We have audited the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City af Apple Valley, Minnesata, as of and for the year ended December 31, 2011, which collectively comprise the Caty's hasic financial statements and have issued our report diereon dated June 2$, 201�. We conducted aur audit in accordance with U.S. generally accepted auditing standards and the prQVisions af the Minnesota Legal Com�liance Audit Guide for Political Subdivistons, proznulgated by the State Auditor pursuant to Minnesota Statutes Sec. 6.65. Accordingly, the auciit ineluded s�uch tests af the accounting records and such other au�iting procedures as we considered necessary in t�e circumstances. The Minnesota Legal Compliance Audit Cruide for Political Suhdivisions co�vers seven categories of coinpliance to be tested: contracting and bidding, depasits and investments, confliets of interest, public indebteciness, claims and disbursements, miscellaneous pravisions and Ta,� Incrememt Financing. Our study included all of the listed categories. 'I`he results af our tests indicate that for the items tested, the City complied wi#1� the �naterial terms and conditians of applicable legal provisions. This report is intended solely for the information and use of the City Cauneii, management and the Office of the State Auditor, a.nd is not intended to be and shauld not be used by anyone other than those specified parties, ,�'.�, ��-�.,.� r v� ��...� E.--� . KERN, DEWENTER, ViERE, LTI7. St. Cloud, Minr�esota June 18, 2� 12 3 CITY OF APPLE VALLEY SCHEDULE OF FINDING AND RESPONSE ON INTERNAL CONTROL December 31, 2011 CURREN'�' AND PRIOR YEAR INTERNAL CONTROL FINDING: Significant Deficiency: Auc�it Finding 06-01— Lack of Segregation of Accoanting Duties During the year ended December 31, 201 l, the City had a lack of segregation of acconnting duties due to a limited number of office employees. Management and the City CounciI are aware of the lack of segregation of accoun�ing duties and have taken certa.in steps tn compensate for the Iack af segregation, but due fo the srnall staff needed to handle all of the accounting duties, the cost of obtaaxzing desirable segxegalion of accaunting duties can often exceed benefits which could be derived. Hovvever, management and the City Council must remain aware of this situation and shouid cantinually monitor the accounting system, including changes that occur. The lack of segregation of accoun�ing duties can �e demonsfrated in the following areas, which is not intended to be an all-inclusive list. Receipting Process • The Assistant Finance Director is able to receipt money prepare the bank reconciliations and has aecess ta the financial system. • The Accounting Technician is responsible for entering receipts into the City's financial system and can also prepare the deposifis. • At the Apple Valley Coxnmuniiy Center, one person is able to receipt money, enter receipts into the systern, prepare the bank deposit and match up the bank deposit to the receipts. Pa.yrull Recording Process • The Payroll Coordinator enters hours into JDE and processes and prints payroll checks. • The Payroll Tec�nician and hwnan resources representation have the same securi#y aecess to tlie payroll sy�tem as the Payroll Coordinator. ETectranic Funds Transfers - Disbursements • The Assistant Finance Director is able to initiate and authorize wire transfers and is also the one performing the bank reconciliations. In addifion to having responsibilities in the cycles listed above, the Finance Director has fizil general ledger access. While we believe the Finance Direc#or's access is necessary to efficiently perform the financial duties requixed, this access has the ability to ovez many of fihe controls and segregation the City does have in place. 4 CITY OF APPLE VALLEY SCHEDULE OF FINDING AND RESPONSE ON 1NTERNAL CUNTROL December 31, 2U11 CURI2ENT AND PRIOR YEAR INTERNAL CONTROL FINDING: Significant Deficiencyr {Cantinued} Audit Finding U6-Ol — Lack of Segregation of Accoanting Duties (Cantinaed} City's Respanse: T'he Finance Department reviews and makes changes and recommendations as necessary and appropriate relating to internal control� on a reg;ular basis, The City is aware af these conditions an.d wiil address deficiencies where ever possible and add mitigating procedures when possible. The City plans to add cash registers and frequent halancing prucesses at the retnote locations. We will continue to manitor the internal control system and implement segregation wherever possible. S ;, .� � � CIT!' OF APPLE VALLEY ° I?akota +County, Minnesota � NlANAGEMEl�,TT I.ET3'ER ��r the Year Ended December 31, 2011 � � � :; � , il � CITY OF APPLE VALLEY TABLE OF CON'I'ENTS � REPORT ON MA'I TERS IDENTI�IED AS A RESLTLT (}F � THE AU�IT UF T�E FINANCIAL STATEMEI�ITS ....... ......... ....... ... .. ...... ......... ........... i � SIGNTFICA�'T DEF��IENCY.,� .. ......... ......... .................... ................... .................... ........... 3 � DEFICIENCIES ..................... ............... a.............,... ......... .................. .,....... ..,...........,..... 4' REt,�UI12ED CQ1VIlVIU1�IICATiOI�I . .... . ... . ............. ...... ........ 6 � � FINANCIAL ANALYSIS........ .. .. ......... ... .... ... .....,.. �.,...... ........... 9 � � � E � i � � , ;i � F,�ert QtitltCe. Whei,! yDU rt�ed :t.�` � 1tEPaRT ON MATT�RS IDENTIFIED AaS A�tESULT UF TI3E .�UD�T UF T�IE FINANCIAL STATEMENTS � � Hanorabte lt�ayor and Mernbers � af the City Counci� City afApple Valley ti Apple Va11ey, Nlinnesota ,� � In ptanning and perform�ing o�r audat of the fina�cial sfia#ements of the City c�f Apple Val�ey, Min�esota, � as: af and for the year ended December 31, 2011, in accordance with U.S, generally accepted auditiug standards and Govemment Auditing Standards, we considered the City's intemal contr�i over finaneiai repvrting (internal control) as a basis far cle�igning t�ur auditing praeedures for the purpose of expressing � our opinion on the finan�ial statements, but n4t fc�r the purpc�se af expressing an opinion on fihe ` effecti�eness of the City's internal cc�ntrol, Accordingly, we do not expr�ss an o�mian on the ;; effectiveness of the City's �nternal contral. < Qnr cansideration of internal cantrol was for the'limited purpose described in the preceding paragraph and would not neeessarily identify alI defieiencies in internal .control that might be deficieneies, significant deficiencies or material u7eaknesses artd, therefore, there can be no assurance that aIl deficiencies, significant deficiencies ar znaterial wealmesses ha�e beerz identifie+d. Material weakz�esses, and significant deficiencies identified, if any, are stated wifhin #his tetter: A deficiency in internal control e�ists when the design t�r r�peration of a canfirol does not allaw � management ar emgioyees, in fhe normal course ofperfarming their assigned t'u�ctions,'to prevent or detect and carrect misstatements on a tamely basis. A m�terial weakness is a rlefi�iency, or cambination of deficiencies in internal contrc�l, such that �here is a reasonable possibility that a materia� misstatemeni L of'the City's financial statements w�ll not be preven�ed or detected and conected on a timely basis. A sigrtifi�ant deficiency is a deficiency, or eombination c�f deficiencies, in internal. cc�ntrol that is less . severe than a material weakness, yet irnportant enough ta merit attentioan by those charged with governance. The accompanying rnemarandum in�ludgs financial analysis and recammendatians for improvement of accaunting proceclures and intemal canirol measures that car�ae to aur attention as a resvlf 4f our audit of the financia] st�tements of the City for the year ended i�ecember 31, 2411. The matters discussed herein ; we�re considered by us during aur audit and they do not modify the opinian expressed in our Independent Auditar's Report ciated June 18, 2Q12, an such statements. 1 ,� � �_� ;� � This cc�mmunication is intended sol�ly for #he information and use of management, the �ity Couneil and � others within the City and is not intended to be and should not be used by anyone other than these " specified parties. � We wauld like to express our appr�ciation fc�r the coaperatic�n extended ta us during our audit by tl�e employees of the City. i ��.�'�,, �.'f��.�-�, U L��:� L.�•��1,.. � . KERN, I?E�VENTER, VIERE, LTD: �; �t'. Cloud, Minnesota � Juzie 18, 2012 � � � . 2 � GITY OF APPLE VALLEY SIGNIFICANT DEFICIENGY December �1, 2411 � � :LACK UF'SEGRE�ATIC3N OF ACCUI7NTING DUTIES � -. ° During year ended Uec�mber 3l, 2U1 l, the City had a�ac�C of segregation of acca�unting duties due � to a Ii�ited numher of office employees. Management and the City Council are aware of the lack of segcegation of accQU�ting duties and have taken certain steps to compensate far #.he lack of segregation, but due to the small staff needed �o handle � a11 of the accc3unting duti�s, the cos# of obtairung desirable segregataon af accountir�g duties can o$en �. exceed benefits which cvuld be derived. However, management and the Gity Covneii must r�rnain aware of �his situation and should eontinually manitor the accc�untzng syst�n, including ehanges that �: occur. w The Iack c�f segregation of accaun#ing duries can be demonstrated in the �ollowing areas, which is not - intended to be an alI inclusive Iist. Receipting Process ° • The A�sistant Finance Directtc�r is abl+� ta receipt rnoney, prepare the ban�t reconciliatians and has access to the financial system. _ • The Accounting Tee�nician is responsible for entering receipts znto the City's financial system � and can $1so grepare the deposits: � * At the Apple Valley Community Center, ane perscm -zs able to receipt money, enter receipts into: the sys�em, prepare the bank deposit and mateh up the bank �ieposit tt� the rer,�ipts. Payroll Recording Process 4 The:Payroli Coordinator enters hours intc� JDE and:processes ancl prints payroll checks. G • The Payroll Technician and human resources representation have the saa.�e security access to the payroll system as the Payroll Coordinator. � �lectronic �'unds Transfers — Tlisbursements • The Assistant Finance Director is able ta initiate and authorize wire transfexs and i� also the one � perf'orming the bank reconciliations. In additic►n to having respansibiliiies in the eycles listed above, the Finance Director has full generat Iedger aecess. Whiie we beiieve the Finan�ce Director's access is necessary to efficiently perform tl�e � financial duties required, #his access has the ability to override many of the controls and segregation the City does have in place. 3 , � CITY t?F APPLE VALLEY DEFICIENCIES December 31, 2011 ;� FREPAI�ATIC?� 4F FINANCIAL STATEMENTS � As a f�netipn of the.auditprocess, auditors are required to gain an. understanding af the City's internal T control, including the financial reportingprocess. } The City do�s not have an internal cc�ntral systern designed #o provide for the preparatian of the � financial statements being audited. As auditors, we were requested to draft the finaneial statements and accompanying Notes to the Financial Statements. T-his circumstance is nat unusual in a city of your � � size. � Even though a11 rnanagemer�t decisions related to financial reporting are made by the City's management; � and approval of the financiat statements 'lies with management, it is the respc�nszbility of management � and those charged with governance to make the deeision whether to acc�pt the degree of risk asso�iated = with this con.dition because of cost or vther consideratians. � TRACKTNG �APITAL ASSEZ'S � � During our audit af capital assets, we noted the City does not tag any of its capital assets, specifically � equipm�;nt. Tagging ca�aital assets would allow the City to more effectively track assets. � We recomznend the City devalQp a system of maintaining more detailed information an capitat assets to � ensure prop�r contral of their assets. � We also noted some af the capital assets are maintained using Microsoft�' Excel spreadsheets. Using spreadsheets ta track and ciepreciate capital assets is inefficient and provides a higher risk of errars. The � City began the process af implementing the capital asset module in the City's finance system in 2011. Implementatian was completed for three Enterprise Funds. We recomrnend the City Co�zncil and administration cantinue the process of irnplementing'fhe cap�tal �' asset moduie in the City's fmanae system to increase efficiency and effectiveness af this process. RE"�ENI.7E RECON�ILIATIONS' Cities generally receive payments from members of the community:and other patrons throughout the � year. Qftentimes, payments corne in the form af cash, which is highly susceptible to theft. Therefore, it is important the City ensure there are adequate internal control procedures in place to ensure all payments made to the City are deposited into the City'`s bank account. � � I?�zrring our 2010 audit, we noted 50°l4 of`the receipts we tes�ted at the Hayes Community aiad Senior Center did not have adequate backup docume�fat�on to allow far reconciling the total rnoney received and depasited to th� amount that should have been deposited. During our 20I1 audit, we noted the receigting process at the Hayes Community and Senior Centerremained unehanged fram the prior y�ar. During our walkthraugh vf internal control procedures over cash receipting at the municipal galf course, we noted receipts were not being reconciled ta sales on a timely basis. No reconciliation was occt�rring at #he golf caurse and the Assistant Finance Director was only reconciling receipts once per month. 4 � � CITY OF APPLE VALLEY k DEFIC�ENCiES � December 31, 2011 ° REVEltif[TE RECONCII.IATIONS � ` We-recommend the Gzty implement an interna� cantrol pracedure to ensure all money cc}1lecte�i by City � personnel is deposited into the City's account. An internal control procedure that could be unplemented is to require recanciliations be completed by employees wha are responsible for c�1leGting maney: This reconciliation should then be verified by another employee who would be responsible for eoxnpleting the deposit and reviewed by a thirt� employee t€r en�ure there is adequate documex�tation to back up the ; recon�iliation anc� the amaunt �egosited.matches the reconeiliation, This:re�onciling proeedure could 8e ` impleme�ated by requiring sequenfiially ne�mbered reeeipts be given to all patrons turnin'g in the payment. At the end of the da�, the emplayee respons�lale for collecting payments ean t�en reconcile t�e carbon copies af ih� sec�uentially numbered receipts to the;amvu:nt of money to be depasited. The reccrnciliation � should be irf wri#ing and inciude the receip# numbers used;that day, the total.�cash aceording to the recexp#s in. that sequence, the total checks according ta the receipts :in that'sequenee, the tcstal actual amaunt of cash, the total actual amauzYt of checks ar�cl the �ifFerence. If there is a difference, an ,� explanation shauld be docusnented as #o why there is a difference. The City cou�d also use cash regi�sters and reconcile tt� the cash,;register tapes each day. � SITMMARY Auring our �ears as auditors far the �i#y, we have spent time becorning farniliar with yo�ur opera.tions. = We will continue this process in subsequent years and continually increase analytical procedures to � develop more s�ggestions to increase operationa� efficieney atsd effectiveness. We hope you find aur comments and suggestions usefizl. � Gomments and su�gestions contained in this Ietter are not directives, but instead are intended to provide a basis fc�r discussion and further'thought. We thank you for providing us wi�k the privilege to work vvith yc�u, � m � € 3 �, CITY t�� APPLE VALLEY REQUIRED 'COMMU�CATI4N � December 31, 2011 ' � We have audited #he:finaneial statements of the-City for the year ended I3ecember 31, 2011 and have issued aur repart dated June l�, 2Q 12, Professional standazds require that we provide you with the � following information related ta our audit. ,� QUIZ RESP4NSIBILITY ITNDER U.S. GENERALLY ACCEPTED AUDITING � � STANDA.RI}S AND GOYERNMENT A�IDITING STANDARDS As stated in our engage�nent letter, our responsibility, as described by professional standards, is to � express an apinion about whether the financial statem�nts grepared by management with your aversight � are fairly pre�ented, i� a11 material respects, in canformity with U.S. generally accepted accounting prianciples, Our audit of the finaneial statements does nat reiieve you ar management of yaur � responsibiIi�ies: Our responsibility is to plan and perform our audit to obtain reasonahIe, but nat � absolute, assurance that the fi�ancial staternents are free of materiai.misstatement. As part of our audit, we eonsidered the internal control of the City. Such cansidera#ions were solely for the purpa5e of determining our audit proceclures and not ta provide any assurance concerning such internal control. We � are responsible �'or comm�nicating sig�ificant matters related ta the audit that are, in our profes�ional judgment, relevant to yc�ur respQnsibilities in overseeing the financial reportzng process. Hc�wever, we � are not required to design procedures specifically to identify such.matters. _ � As part of abtaining reasonable assurance abc�nt whether the City's financial statements are free af ,, material misstatement, we performed tests of its compliance with certain provisions af laws, regulations, contracts a�d grant agreements, noncompliance with which could have a direct and material effeet an � tl�e determinatian of financial statement amounts. Hawever, providing an apinion on compliance with those provisions was not an objective of our audit. � PLANNED SCOPE.AND' TIMING OF TI3E AUDIT � We perfarmed the audit according'ta the planned scape and timing previously comrnunicated tc� ygu. � QUALITATIVE ASPECTS 4F ACCOUNTTNG FRAC3'ICES { Management is responsible for the selection and use df appropriate accounting palicies. In accordance e with the terms of our engagement letter we will advise managernent abc�uf the apprvpriateness of * accounting paliczes and their application. The significant accounting palicies used by fhe City are � described in l�tote 1 to the financial_statem+ents, The City implernented a new fund balance policy during � the year ended December 31, 2U1 I ta accc�mmadate GASB Statement No. 54, Fund Balance Reporting and Gnuernmental �'und Type Definitions�. We noted no transactions entered into during the year fc�x � ��hich there is a lack of autharitative guidance or eansensus, There are no signifiGant transactions that � have been recognized in the financial statements in a different �eriod than vs�hen the transaction occurred. Accounting estimates are an inte�ral part of the financial statements prepared by rnanagemenf and are based an management's kraowledge and experience about past and current events and assumptinns about fitture events. Certain accounting estimates are;particularly sensiti�e because af their si�nificance to<the financial statements and because of the possibility that future events affechng them may di'ffer significantly frorn thc�se expected, The most sensitive estimates affecting tlxe financial statements were a� Iisted on'the following page. 6 � � CTTY UF APPLE VALLEY REQUIRED C4MMUNICATIUIV � I}ecember 31, 2021 � +QUAL�TATIVE ASPEt:`TS OF ACCUUNTING PRACTYC�S � Depreciation — The City is currently depreciating its capital assets over their estimated useful lives, as determined bymanagement, using the straight-Iine method. , A Expense Allocaticm —''I'he City is currently allocating certain costs arnong the prvgrams and r supporting services benefited. The costs are allaeated based on management's estimates. � Net'Utlaer Post Employment Benefit (OPEB} Obligation — This'Iiabi�ity is based on an acttiarial study using estimates of future obligatians of the City fur post empIoyment benefits. , Vb'e evaluated the key factars and assumptions used to develop the above estianates in detern�ining they are reason�ble in relation t� the financia� statements taken as a whole: : Tl�e disclosures in t�e financial statements are neutral, ccansistent and clear. � DIF�'TCXTLTIES ENCi3ITNTEREI} IN PERFQRMING THE AUDIT �� We encountered n4 dif#iculties in dealing with management in performi�g and ccrr.rmpleting aur auc�it. +CC3A:RECT�D AND UNCQRRECTED'MISSTATEMENTS � Professir�nal standards req�ire us to accumulate all known and likely miss#atements identifie�l :c�uring the audit, other than those tlaat are tri�ial, and communicate them to the:appropriate'level of manageme�at. g Management has determined the effects af the uncorr�cted miss#ate�neuts are immaterial, bath individually and in the aggregate, ta the financial staternents taken as a vvhole, In additian, nane of the � misstatements detected as a result t�f audit procedures and carrected by management were materia�, ; �ither zndividually or in the aggc'egate, to the financial st�tements taken as a whole. DISAGRE�MEN'TS WT'TH MAN��EMEI�TT � For purposes of this letter, professional s�andards define a disagreemez�t with management as a financial accounting, reporting or auditing matter, whether or not resolved to our �atisfactian that could be ' significant ta the financial statements or fhe aud'ztor's report. We are pleased t� repc�rt that no sueh disagreements arose during the course of our audit. � 1VIANAG�MENT REPRESENTATIOI'�T5 We:requested certain representations from managernent which were pravided to us in the managernent representation letter. �, 7 CITY OF APPLE VALLEY REQ►UI1�ED COMMUNICATION December 31, 2011 �; 11�ANAGENiENT CaN�ULTATTQNS WITI3 OTHER INUEPENDENT ACCOUNTANTS � � In sorne cases, management may decide to consult with other accountants about auditing and accounting matters, similar to �abtaining a"second opinion" on certain situations. If a cc►nsultarion invoives £ application of an accounting principle to the City's financial statements or a deterrnination of the type of � auditor's opinion tha� may be expressed on those statements, our professionaI standards require �e � consulting accountant to check with us to determine that the consultant has all the relevant fac#s. We are .�. nat aware of any consulta#iqns by the City's management with other accountants during the course of � our audit. � OTHER ISSUES `; � � We generally discuss a variefiy of matters, including the application of accounting principles and audi�ing standards, with managem�nt each year priar tu retention as the City's auditors. However, these � discussions c�ceurred in the nornxal caurse of our professional relationship and our responses were not a � eonditian to our retention. � UTI�ER TP�ITQRMATION TN llOCU1VIENTS CONTAINING AUDITED FINANCIAL � 6TATEMENTS � We have not reviewed, and it is our understanding, fhat no ather published docurnents exist that contain audited finaneial staternent information, for which we are currently auditing. As stated in our engagernent ietter, if gou publish or reproduee the financial statements or make reference to our Firn� name in relation to such doeun�ents, y�u agree to provide us with a copy of the finai reproduced material for our approval befor�e it is distributed. � � � � � � � 3 8 CITY QF APPLE VALLEY FI1�+TANCIAI.. ANA�YSIS llecember 31, 2Qll � Tha following pages provide graghic representation af select data pertaining to the financial posiYion, and operations of the Ci�y ft�r the past five years, C)ur analysis of each graph is presented to provide a basis - for discussian of past p�rformance and how implementing certain changes rnay' enhance fature perfo�nance. We suggest you view each graph and document if our analysis is consistent with yours. A l subsequent discussion of this information should be useful fc�r p1a�u�ing ptuFases. r GENERAL FiJND' il I}uring the year ended Decernber 31, 2011, the City exgerienced a{�.7% decrea�e in General Fund revenues and other financi�ng saurces from $ 24,920,475 in �Oltl fio � 24,?51,391 in 2011. Changes in ` revenues by source are disc�ssed on the follawing page. The General Fund revennes and ather sources � far 2Ql 1 and 201 U are depicted in the fc►llowing pie chart.s. fi 20ll General Fand Revenues and � Other Sources } Progerty Taxes iG 72;$°Ic � � � intergovemmental 2.4°/a , T�ansfersln � �.$�� Licenses and Permits Other Rerenue ��:Eor �.2% ° 9.7% Seiveces 7:4% �ZOl() General Fand Revenues �ud � Qther Sourees I Prope�ty<Taxes 73;Q%o 7'ran$fets ]n �t:4% ---�.._Intergovernmental 23°fo Othes Rearcne�e Licenses and 9:Q°!o Gttazges Fctr 1'ermits Services 4 ��°� 6.8°lm ., � � CITY OF APPLE VALLEY � FINANCTAL ANA�,'YSIS December 31, 2011 � GENERAL FUND Trends far each of the City's;majar reuenue elassifications over the past fiUe years are graphically � partrayed in the bar chart'below, illusirating the majarity of revenues far the City are from property t�es, vuhich makes up approximately 72.8% of all General.Fund revenues and ather financing sources. � The decrease in General Fund revenues was a result of changes across rnost revenue sc�urces. The largesfi decrease was in property taxes, which decreased $ 284;87b. The property tax decrease is dne to a � decrease ia deiinquent taxes received as well as a decraase in the amount levied. Licenses and permits _ revenue decreased $ 222,53'-1 as a resu�t of a decrease in building ac#avity after an unusually busy 20I0'. These decreases were offset by increases in eharges for services and other revenue. Charges for seruices �. increased $ 144,962 primarily as a result of a new engineering service that was added in 201 l, Othear ; revenue, whieh;includes other taxes, special assessments, franchise fees, fir�es and farfeitures, s investment income, contrihutians and donations, administrative fees, refunds and reimbursements, ; proceeds fr�m the sale vf capital assets and miscellaneaus other xevenne, increased $ 149,572 frorn � 2U l tl. "The majority af the increase was in investrnent income, which inereased $ 219,487 due to rnarket value adjustments. � 3 +General Fund Revenues and Other Sources � �za,000,aoQ ____. _._,��:�� s�s,a�o,000 ��,oao,aoo --� � �ia;or�a,aoo --- ---- ---- � �i�,o�o,000 � 51Q�U�0>OD4 � .___- t S8,fl00 - $ � Sb,i)OO,q00 � � � S4',Q00,000 .�. - . � $2,0(X?,000 ' � �� - ��, �_� _ � «� �. � �� - � � � �� .-� 2007 2008 � 2009 2010 2411 �Properiy'1'axes � � �17,742.D51 518,708,435 I 519,692;305 518,293,79� �i8;008,873� 'CJIntergovernmenlal 320;972 321,137 5$1,822 575 583,756 �CtLicenses andF ermiis 11;044,222 36 1,594 155 3,Q1$,847 79b,316 'E7Char gesfarServices LLW 1,589,039 1;639;444 I I, 517,43-0 1,7fl1;7 1,842;709 _____ _ _ . _ � -- — ------- ` �� Other Revenue 2 595 577 2 652,737 3 84& 793 2,245,I65 2,394,737 _..... _ �_ - -- - _. _—. _.. .. _ _ _ _ -- — _. _ .._. T nsfers In 749 255 730,242 �� 1 A 10,000 I I,125,000 1 � la � CITY OF APPLE V:ALLEY FINANGIAL ANALYSIS � December 3i, �011 � GENERAL FUND � The following pie charts and graph represent an allacatir�n of expenciitures by �unction. As the charts indicate, expentiiture allocatian between the functians z�emained consistent with 2010. 2011 Genera! Fand Expenditures and Other Uses ( Putslic Safety ` 39,9% '` Generai Gouernment � 17:3°!0 � 3 � �� "�F�III,'t.l ,r� s�� 4 : € lf��l I.eE �_ ` Public Works � I&8%Q. Transfers Qu� i , 7:1 % Capita} QixQay Parks aad Recreafian 2.2e� 2$i3°Jo 124iU General Fnnd Expenditures and Qth�r Uses � Fub3ic Safety 34.3°l0 � Generai Goverament �1�$,0"l� � �� , �_ Public Works � 7 4.6% Transfers Ou[ $.2°l0 Capilal Ouila}� Parks and 1.2% Recreation i'$.5°l0 lI "� , CITY OF APPLE VALLEY � FINANCIAL ANALYSIS December 31, 2011 GENERAL FUND '" � General Fund E�penditures anti Other Uses � � � s � z,troo,t�a� � � -� � � ° � � �ia,000,000 �� ; � �s,000 � � �s;ooa,o� � � � $4,DU4 = ; � �� , � r� � 'd� � �t �2,()00,040 � ' � � , , �.� �� ti' � � m '��'� �G � � � � �� , : i � 2Q07 2008 20Q9 24F4 ( 2021 � IOGeneral Govemment �4,332,8tb � 54,671,286 �4,489,667 54,408,3t8 �4,262,696 r �Pub}ic 3afety R,753,069 9;413,b97 9,5b3,133 � 9;583,369 9,Sb2,59�9 �----�� €lPublio Works ? 2,803,629 1 3,347 3,485r1b2' 3,585,734 3,656,305 ` � �Parks and Recreation 3,915;673 4,t5$,278 4;463,664 A,524,3�9 4.6I0,144 __ __ . _ ��..... _ ..._ �Transfers Out 1 5,847,214 = 2,429,435 2.461,068 2;048;241 I,763,480 ffiCapital Outlay { 739,fl03 � 533,466 34'7,095 ' � 289,116 � 537,540 � �........__�:-- -- � Total Gen�rai Fu�d expenditures and transfers vut increased from the prior year by $ 197,b92, ar 0.:8%0, � fram $ 24 in 2010 to $�4,692,764 in 2411. e Public safety and parks anrl recreat'ron comprise 58.b°lo of the'General Fund expenditures. Public safety , expenditures of;$ �,862,599 make up approximately 39.9% of General Fund expend'rtures, while parks � and recreation expenditures of $�4,610,144 make up 18.7°l0. Public safety expenditures increased 1.9°l0, - ar $ 1'79,235, prirna.rily as a result �f fire salaries and benefits increases to make up for uacant pQSitions and for additianal fire uniforms. Parks and reereation expenditures remained fairly steady, inereasing 2.fl%, o�' $ &9,835. 12 f � : ��.. ��. � ��:4 � CITY QF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2Q11 +�EN�RAL FUND ' Following public safety andparks and recreafion, general government and;pu�Iic works camprise � approxunately 17.3°�o and 1�.5°10, respectively, af tatal General Fund expenditures. General government expendiiures decreased 3.3%0, or $ 145,62Z, primarily as a resuit of a deerease in salaries and wages R from vacant positions, no Microsoft licensing purchased dnring 2011 and as a result of 20� l not being an election year. Pub�ic works expenditure� also rernained steady, increasing $ 70,581, or 2.(3°fo. Capital � outlay �;xpenditures increased $ 248,424, or 85.9°l0, due ta various capital related �pendii aeross a11 x fu�a.ctions. � General Fund Revenues, E�genditures and Funci Balance � $30�,�00,000 � � __ __ � �� - � „, $25,flOt1,fl60 ' ��'� � � R, � i �za,�rao,000 � � ;� � $�s;oaa,000 � - �� ` � � t i i ��,F�' ��(�j�� #:�,,, � - �Tt7,400,4�0 � � � £S,QOQ,000 - ti `.� a � �- 200� ZQ08 c 2009 2010 2{7]'l � � � �Tota2 Reuentte antl'Transfars in �24,091;126 $24,613,589 �25;805;798 $24,920,475 524,752;391 �Total Expenditures ansl Transfers Qut 2b,341;#(l6 24,554.624 Z#,St}9;783 24,�495,07� 24,b92,?64 ` �FundBalance + It,1�i6,7A3 11,225,748 I2,221,723 12,b47,126 I2,74S,753 p Fund Ba[ance as a Perce�stage nf 54°l0 51°l0 55°lp 56°Jo 55°fo Bxpenditures � As illustrated above, the Ceneral Fund balan:ce has remaineci relatively ccrosistent, increasing from $ I 1,166,743 at Deeember 31, 2�Q7 to $ 12,705,753 at December 31, 2011. This ending fund balartce represents appraximately 55%, or six months, af General Fund operating �xpenditures based on 2011 am�unts: The eity's'fund balance policy indicates a goal of'a minimum unassigned fund ba.lance of SQ% of the subsec�uent years budgeted ex�enditures. I3 � � � CITY OF APPLE VALLEI' FINANCIA�L ANALYSIS December 31, 2011 � ENTERPRISE FU1�DS -� Liquar Fund The Liquor Fund experienced an increase in gross prafit of $ 71,112 fram' 2010 to Z01 l. TheFund also � experienced a slight decrease in operating expenses of 0.4°!0. The Fund's operating income remained � pasitive, with $'9�6,304 in operating income. �� '1'�e grass prafit perc�ntage increased from 27.5% in 2010 to 28.4p/o in 2Q11, remazrting retative�y ` cansistent with the prior year. � Liquor Fund` . �s;QOO.o�o .��.�_ � � ��-� �� z,soa,000�� .� ��,000,oao , � � l,soa,000 , � ` � � r;oao _� ! � E ' � �soo,oao i `�`y' � �,� d , �i � � � � � � �' � �I� � � . ` � _ �� . � a� � � � � �� ` zoo�� 2oax 2aas zo�o Zora �� i�GtassPro#'it �:I,939,50$ $1,8$3;996 $2,501,430 $Z,d86,4G7 �2,SS7 ��Operating Expenses 1,21 2,'725 1,3$3 1,656,SS 1,607,986 � 1�,6 01,269 u ��70perating'Lncama � 726'a783 , 500,308 � 844,83i ( 878,�475 1 �Sb;30� � � 14 °: CITY UF APPLE VAZLEY FINANCIAL ANALYSiS December 31, 2U12 „ N ENTERPI�.TSE FIINDS �, Golf Fund �. In 2(ll l, the Golf Fund exper�enc�d a decrease in aperating revenues of $ 90,529, while experiencing an # increase in operating expenses c�f $ 13,290. lJperating revearzues decreased as a result of a wet spring anci a Iate start to the galf �eason. �perati�g ea�penses increased as a result of an increase in salaries and r expenses. The Fund showed an operating loss of $ 34,3$6, which is the first year with an operating I�ss a in the last five years. � �olf Fund �i,aoo . � �aoo,aoa � $600,OU4 � LL $4�t�,DUO � �2D�,Q(7� � $_ � � ` stzao,000� ; aoo� aaas zoos Znia zor� �GrossPrafsUOperatingRevenue� S$U5,584' $402,971 { 5947,A36 $929,19G �846a285 �Operating;�penses 7b9,079 900,518 833;45fl 867,3$I &8i�,671 �IQgerating3ncome(Lass) j 36,5�5 2,453 73;9$& 61,ST5 (34,386) � i� � 15 � CITY OF APPLE VALLEY " FINANCIAL ANALYSIS December 31, 2d11 � ENTERPR�SE FUl�IDS Sparts Arena Fund ffi The Sports Arena Fund operating-revenues i�ereased $ 44,Q$8, or 7.3%, in 2011 and aperating expenses � increased $ 54,545, or 7.5%0. Qperating revenues ir�ereased due #o an increase zzx contracted ice rental and an inerease in the;school district's share of expe�ses as a result of the increase in overall operating .� expenses, while operafing expenses increaseti as a result of an increase in depreciation. Qverall, the t Fund's operating Ioss was $ 128,757. After taking into account nonop�rating items, which include � investrnent income, praperty tax revenue, atl�er revenue and interest expense, the Fund experienced a decrease in net assets af $ 21,362. The unrestricted net assetbaIance of this Fund is a deficit:af � $ 434,061. � We recomm.end't.iie City Council and management continue to monitar this Fund to ensure operating � revenues and the property tax levy caver the expenses and develop aplan to elirninate the deficit. y Sports Arena Fund � sson,00a ---- � �b00,�Ofl - -- 4 � -��:'�:QQ.Q�}�. -� ....._. �._ � � � �� $24�,�p� � �y: .. � : . . � . . . ry . . . ..,. � . �� :� � " � } ��-7". `{� ' .. � ��i __ _ XL `� �`�+.., � -._ I I S{200,OOQ} � �d67 2008 20d9 201U 2011 �pp eratingRevenues� �555,262 $538,694� �5627,595 �606,2b2 �63 0,350 �__ ___ _.._ . � ._�. w .._ ��Operating Expenses � 679,788 724,606 741,40$ 723,638 778,183 I�flperating��Lc�ss � {124,�6) (185,9t2)� �(114 � (i�1�,376} � �(�2$.757) 16 # CITY f)F APPLE VALLE�' FINANCIAL ANALYSIS L�ec�mber �1, 2Q11 � ENTERFI�][SE FUNDS Water and Sewer Fuud ; The Water and Sewer Fund operating re�enues decreased $ 80,445, or 0.9°fo, in 2011. C?perating �' e�genses remained relativeTy consistent in totai, increasing $ 6a,I5'1, or D.$%4. t)uerall, the Fund's operating income wa� $ 997,397, a decrease af $ 14�,596 from 2010. After fa�toring in nanaperanng � revenue and �penses, capitaI contribu#�ons and transfers, the net assets of this Fund 'zncreased � $ 749,172. � Water and Sewer Fund � $'I O,Oq4,400 .—�._ � I $9,OOQ,400 � $S;UOt►,000 � ��,�oo,�oa ° �� . � .. . : �� s,000 + t � $4,0OO,OflQ` : �3;040,OOd � �r t � ��,t�a,000 ___._. • ;.��. � �1,�00,004 ' —_� � � � �� $- � 204i7 2008 2009 20iQ 2011 �4peratin�Revenues $$;635,24b $8,674;263 �9,250,$12 $$,439,232 $8,35$,7$7 �;f?perating Expenses �;247,321 ' 7,'961,763 ' 7,207,077 7,3QI,239 7,361,390 ' �OperatingIncame 1;39�,925 ___708,502 _ 2,043;'735 1,137,493 997,347 . �J � 17 � T � CITY UF APPLE VAL]GEY � FINANCIAL ANALYSIS December 3l, 2011 �: � ENTERFRISE FUNDS � :� Star�u Drainage Fund The Storm Drainage F'und op�rating re�enues increased $ 9,855 in 201 l, while operating expenses also � increased $ 65,863, resulting in a decrease in aperating income af $ 55,998'from 2010, When factoring ` in nonoperating revenue, capital contributions and tzansfers, the net assets ofthis Fund increased by $ 17,919. � Storm Drainage Fund $�,�oo,oaa � : �_ � �1,4Q0,400 � � � s�,zoo>aoa � ��,000,000 � $soo,00a 3 �eao,000 saoo;000 ��; �� j — ' J' � E � $2�O,DQO � � _ �, � � � � s $- � �w� A. �� --- � , $(2�0,000} 2�07 � 2008 3�69 2Q30 2Q11 � �OperatingRevenucs �l,l�i,2bfl �1;227,331 �1,233,346 �1,36U,483 �1,370,34$ � Operating Expenses 1,179,�89 i S$3;249' 818,151 $06,506 872,36� � C�I�Qperating.Ineome(Lass) (37,$293� ( 394;032 415,1�95 �553,977 a 497,979 � � 'I`AX LEVY, CAPACITY ANU RATES �' r The graphs on the following page present infarnlation relating`to the City's t� levy, tax capacity and � rates. The levy for 2fl11, presented in the f�r�t graph on the next page, includes the GeneralFund levy af ' $ 19,1$Q,{�QO, the Road Impra�ement Fund of $ 1,598,040, plus a levy for the various bonds and ather uses far $ 1,922,Ofl0. 'The tax levy 3s then reduced by a IVlarket 'Va1ue Credit t;hat is received in t�e form ; of a state aid. This aid reduces the amount of property tax revenue, but should be reflected as ' intergovernmental revenue in the City's<financial statements. In2010, the Nlarket VaIue Credit state aid remained at low levels due ta unallotment fram the State of Minnesota. In 2011, tl�e City°s entire allc�cation af $ 1,103,Ob6 of Markei Value Credit was unallotted as=a resuli of the state's budget deficit. . DeIinquent pxopertytax activit�� also impacts the prope�-ty t� revenue arnount. J'8 ,� CITX OF APPLE VA.LLE'Y FTNANCIAL ANALXSIS �' December 3�, 2011 TAX LEVY, CAPAGI'�"1' t1ND RATES ' As illustrated �elow, the taxable ta�t. capacity af Che City has-decreased $ 7,fl22,46Q or'14.1°fo, since 20U7. 'Th� City's net property ta�c Ieuy (net of 1Vlarket Value Cretlit and fiscal disparities adjustment} has : increase+d 4.4%, c�r $ 758,234, iz� the saine time frame. The resulting t� capaci#y rate has increased � from 34.89 in 2007 ta 42.39 in 2011, The significant decrease in the taxable tax capacity in 2011 as a result of the cQntinued decl�ne in property values cantributed to the increase in the ta�c capacity rate of' � 39.87'in 2010 to 42.39 in 2011. Tax Capacity, Levy and I�ates � � �bo.�a,o�a � � �— _ .._w �._ � � --- sa<ao� ��49,8i8,774' � $50>762;A33 �SSO,Wl,t)9$. sso,oaa:ooa :-�r---°�-°—=--�`='_-_---:.-�.��,�-_ .� � 546,249,355 __ as.00 '--�-�-�-.. 542,'196,314 ' ^�°� � ��S40,OOOAUO � --- � �- --� � -- --� — _._ ��_;_��.,.�. 42.34 •- � 40�,00 � � r , -.°~''"`- 39:87 530.400,D00 ----- 37.09 � _N .�.�. 35.OU .._ r } 34_89 35.54 � � '520.46G1;04Q _ _ _ �..�:. _ � � �—__ .._._� ��..,�. _ �_--�- �- � � 3II:tlD a � _ - ��19,382,2b8 Si8,039 � SI8,543,�07 $18;438,238 Sl$,140,502� ; $I O>000„000 . ��_ --_ _ _ '; __..::.: .. � -� -_ ---._._.....__._ _ . .__. ... _,.w, � _..._M..a � � _. �_ .� , 2i:#S6 �- 2U.00 2M77 2�8 20d4 2Q16 ZOlI °6- Texab� Tax'G�paciry +Nc[ Tax Levy -x- `I'ax Capaciry Rate ,Taxes Paid per'Median Va}ue Home* ' SI�,fl00 �_�___ �_-e,.._ � _ e�_ _.. _� � � , : � $90{) $$73 i ' S85$ �� $868 1 $864 �� S837 �6 i«; °`� � �� h ' $$DO i � ' � �� — _ � -_ _ - ,� i � ��, �T � a °. � [ � � �fi � "a?00 r �� LL ; r ��. 4 � ��, 4; � . a�� i . � �� ( � � � �'�' � �'� ��" � '�`'� � �j `��` � �� - � ; � �� ;� �� '� � � �� ' ssoa � �� ' � ° � , 20D7 20Q8 2O09 2010 2071 *Infarmation used in the abave graph was obtained frorn tne City's Fznance Department 19 � � CIT'Y OF APPLE VALLEY r FINANCIAL ANALYSIS December 3:1, 2D11 � GUVERNMENTAL ACTIVITIES � � The fallowing two pie charts present a govemment-�ide perspective, combining a11 governmental funds ofthe City. The charges for services componsnt af the gavernmental activities, as a percentage of total � revenues, decreased from 2Q10 ta 2fl11 due tQ a decrease in building activity, as discussed earlier. The capital grants component decr�ased as a result of federal grants far energy improvemex�ts: and a street - construc�on project in the prior year. Other general revenues, consisting ofrevenues such as groperty ;� taxes that are not specifically identified to one functian, increased 2.5% of tatal revenues tlue to an �� increase in inuestment earnings. The aperating grants and conixibutions category of revenues rernained '` consis#ent with the last year's a.ctivity. 2011 �omponents of Activities � Other General � Revenues � �� 72.&% � �'� �� r Gapital Crrartts and �;; , �� Gontnbutions Z2%a Charges CoT �C)perating��Grants � �and�Gont�ibutions '��erv�ces S.$% l $.4°!0; i _ �2010 Components afActivities t}ther Generai � Revennes � � ZD.i�o�q, : � � J;' .i � i79„�� I�U� � ,��^. � � ..�'ir�'�. Capital Grantc and Contn'butic�ns �3.$ t'�perating Grants C}rarges Car 5ervices aitd Contributions i .��:i1��0 �:� �. �. 2Q :.� i j CITY OF APFLE VALLEY FIl'rTANCIAL ANALYSIS a Decembcr 31, 20:1I , GQ'4TERN1ViENTAL NET ASSETS � Componen#s of NetAsse� � $aao,000,000 � Total $ 118,624,971 a $120;0OO,Ot30 �fltal $ 1d8,932,b45 . ..:. � � ��Z � $100,OOQ,00� �38,�48,763' � ,� $$O,OOQ,OUO ; $2I,580;777 � � $60>OQ0,0(30' $Z4,656,491 i $54,928,735 $4d>Ofl0;00fl 545,47?,343' • � , �2fl.404,000 - �- 2fl1D 2071 �In vested in t;apital A ssets, Net of ReiatedDebt L7Resiricted �Uru�estricted A The City's go�ernmental net assei balance is comprised of the three categories �isted in the above chart. Net assets invested in capital assets, net ofrelated debt, increased in 2Q1 l, This pc�sitive value illu�trafies the debt burden of the City's gavemmental activities �s being reduced at a faster rate than assets are ' depreciating. Restricted amounts are to be used on future debt �ayrnents, capi.tal purchases, TIF distric#s � and other purposes. Restricted net assets deereased fram 2(l10 tc� 2011 as a result of a decrease in caverall debt service fund halances. The unrestricted portion of net assets is the remaining balance t�at is ' not tied up in capital assets or restricted fc�z specifie purposes, In total, the net assets fc�r governmental activities increased by $ 9,692,326. 2'1 �� • 1J �� ti:�� City of App�e Valley MEMO Administration TO: Mayor and City Council Members FROM: Tom Lawell, City Administ� V" DATE: July 9, 2012 SUBJECT: ALF Ambulance 2013 Budget Approval INTRODUCTION In accordance with the ALF Ambulance Joint Powers Agreement befinreen the cities of Apple Valley, Lakeville and Farmington, the draft 2013 ALF budget is attached for your consideration and adoption. DISCUSSION As you are aware, Allina Health Systems began providing Advanced Life Support (ALS) ambulance service to the three cities in early 2009. Allina is operating under ALF's State of Minnesota license for this service territory and the ALF Board now administers the contract with Allina. Because the member cities no longer need to budget for operational costs, ALF budgets since 2010 have been greatly simplified. The attached cash flow statement identifies the minimal additions and deductions anticipated during the year, most of which are related to billing and collections for patients who were transported by ALF prior to Allina's assumption as our service provider. All subsequent billings and collections for patients served by Allina are handled by Allina's own finance division. In 2013 it is proposed to distribute from ALF's fund balance to the three member cities a total of $100,000. Apple Valley's share of this distribution will be $48,710. Once received, these funds will become a revenue to our 2013 General Fund. Attached please find a cover letter from ALF's Fiscal Agent, Dennis Feller and the Budget/ Statement of Cash Flows for 2013. Should you have questions regarding the information, please contact me or Councilmember Bergman, our City's ALF Board representative. ACTION REQUIRED Council should consider a motion to approve the attached 2013 ALF Ambulance Budget as recommended by the ALF Ambulance Board. � � � �� Vi�.fllii � i y ��L . Mr. T�arro Lar�re�l, City Admir�is�ratc+r Cify af �ppl� �all�y 71�E}'V�est 147�' Street Apple �dalley 14t{innesc�ta C��ar �llr. Lawell The J�inf Pc�wer� Agreem�r�t states "t}n or b�f�r� July 1 af each year, the ant�ua! €a��ratir�g budget for fh� �ldowing cafe�zdar �ear �s r�ecc�mm�r�d�c� b,� the ��rd sh�f6 be submrtted tcr �acl� member Cify Coarnci6 for �ppr�r�val o� drsapprt�uaJ. Na �ct��n wifhira 75 �ays shall ecanstifute apprc�val,� ,, The ALF Bc�ard, at i#� �ay 3tJ meeting, recammende� �ity �r�un�il ap�a�ov�i of t1�e att��h�d budg�t. F'leas� fc�rward the propased AL� budget to th� �ity �o�ancil fc�r their approval. Th�n� y�t� ,� ' D��is F�lf�r AL� ��s�al p►g�n� S��temen� a� Ca�h Flov�s 201� Pro�os�c� Addititans �allectians of receivables $ I0,00{l T�umships 1,SQ0 Interes� crn ir�vestments l 00 T�ta� a�.ditions 11,600 1�?�da�ctions Ex�►enses Collectic�n servi�es 5,�0{} Ins�xrance 938 � � ,OOt} �apital ouElay acquisztions - Total d�ductiQns 7,838 Net �han�;es zn cash befor� distributions 3,762 DistribufiiQn of cash A.pple Valley 48,71 fi? Lak��ill� 39,628 �'atzxz�ngtran 11,662 Total �.istributi�an of �ash 100,000 Ne� �h�ng�s i�t cash positia�n (96,23�8} �}. E • � • CITY OF � � � � APPLE VALLEY MEMO •��• � � � � Administration Department �� TO: Tom Laweli, City Administrator Mayor and City Council of Apple Valley FROM: Charles Grawe, Assistant City Administrator DATE: July 12, 2012 SUBJECT: Approve Modification to Energy E�ciency and Conservation Block Grant Agreement to Fund Fire Stations Parking Lot and Exterior Lighting Retrofits In 2009, the City Council approved submission and acceptance of the Energy Efficiency and Conservation Block Grant (EECBG) application, as part of the American Recovery and Reinvestment Act. Apple Valley was allocated $441,500.00 for its share of the block grants. The grant projects included $391,500.00 various City building retrofits and $50,000.00 to establish a revolving loan fund for residential improvements. Under the agreement, the City is required to fully expend its funds by September 14, 2012. The work on the building projects proceeded rapidly and was finished in 2010. The City also established a revolving loan fund which was marketed by the Center for Energy and Environment (CEE), both directly to residents participating in the Better Energy program and non-participating residents. After a full year of marketing, no loans had been taken out. CEE noted a similar lack of interest in other similar loan programs in the State. One explanation was an alternative loan program through the State with more favorable terms. The City was unable to meet that program's interest rate and still maintain a feasible revolving laan without infusing additional cash to cover loan administration expenses. People opted for the alternative loan. In January of 2012, City staff contacted the Department of Energy (DOE) and asked for direction. DOE recommended amending the EECBG agreement to reallocate the $50,000.00 in loan funds to a building project that could be completed re{atively quickly. As staff identified in the Goals and Accomplishments documents distributed earlier this year, staff submitted a request to amend the agreement to reallocate the funds toward parking lot and exterior lighting retrofits at the fire stations. As these lights are on all night, there is a good opportunity for cost and energy savings. In June, the DOE approved the amendment. DOE also requested the City confirm the amendment. As there was no opportunity to present this amendment to the Council at a regular meeting prior to the DOE confirmation dead(ine, City staff submitted conditional City a�proval of the amendment so that work could begin promptly on the project with the September 14 deadline looming. Because DOE took four months to approve the amendment, staff is concemed about meeting the September 14 deadline and has requested a 60 day extension from DOE. Staff recommends the Council approve the modification to Energy Efficiency and Conservation Block Grant Agreement to fund the Fire Stations Parking Lot and Exterior Lighting Retrofits and approve the request for a 60 day extension to the project deadline. ASSISTANCE AGREEMENT 1. Award No. 2. Modification No. 3. Effective Date . CFDA No. DE-SC0002195 002 05/03/2012 81.128 5. Awarded To . Sponsoring Office 7. Period of Performance APPLE VALLEY, CITY OF (INC) Energy Effcy & Renewable Energy 09/14/2009 ttn: Charles Grawe through 09/13/2012 7100 147TH STREET W APPLE VALLEY MN 551247519 8. Type of Agreement 9. _Authority 10. Purchase Request or Funding Document No. OX Grant Energy Independence & Security Act 12SC003842 ❑ CooperativeAgreemeM (EISA) of 200'7 ❑ Other 11. Remittance Address 12. Total Amount 13. Funds Obligated APPLE VALLEY, CITY OF (INC) Govt. Share: $441,500.00 This action: $0.00 Attn: Charles Grawe 7100 197TH STREET W Cost Share : 5110,576.00 Total : 5441,500.00 APPI,E VALLEY MN 551247519 Total : $552,076.00 14. Pnnapal Investigator 15. Program Manager 16. Administrator Charles Grawe Martha J. Kass Oak Ridge (952) 953-2508 Phone: 865-576-0717 U.S. Department of Energy P.O. Box 2001 Oak Ridge TN 37831 17. Submit Payment Requests To 18. Paying Office 19. Submit Reports To OR for Oak Ridge/OSTI OR for Oak Ridge/OSTI See Attachment 3: U.S. Department of Energy U.S. Department of Energy Reporting Requirements Oak Ridge Office Oak Ridge Office on Amendment 001 Oak Ridge Financial Service Center Oak Ridge Financial Service Center P.O. Box 6017 P.O. Box 6017 Oak Ridge TN 37831 Oak Ridge TN 37831 20. Accounting and Appropnation Data See Schedule 21. Research Title and/or Description of Project ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT For the Recipient For the United States of America 22. Signature of Person Authorized to Sign 25. Signature of Grants/Agreements Officer Signature on File 23. Name and Title 24. Date Signed 26. Name of Officer 27. Date Signed Bryce L. Robinson 06/11/2012 REFERENCE NO. OF DOCUMENT BEING CONTINUED PAGE OF CONTINUATION SHEET DE-sc0002195/002 2 � 2 NAME OF OFFEROR OR CONTRACTOR PPLE VALZEY, CITY DF (INC) ITEM N0. SUPPUES/SERVICES UANTITY UNIT UNIT PRICE AMOUNT (A) (B) (�) �� (E? (F) DUNS Number: 076514249 Confirming Order Placed With: E�RE, Do Not Duplicate TAS::89 0331::TAS Recovery Recovery Act Block Grant for ARRA Funding. Arnendment 002 to award for City of Apple Valley, MN. Grant Administrator: Laura Gardner, Tele: 865-576-6201, Email: gardnerld@oro.doe.gov. SAP: Yes Extent Competed: NOT AVAIL FOR COMP Davis-Bacon Act: YES The purposes of this amendment are to: 1) Update Terms and Conditions to newest version(see new Term 32) and update NEPA determination. 2) Add updated/ new activity worksheets. 3) Add revised SF 424A budget. 4) Update Davis Bacon Wage Determination 5) Change the Grant Specialist, Administrative Grant Officer, Grant Negotiato=, and Invoice pproving Official to Laura �ardner 11 other terms and conditions remain unchanged. JULY 2004 •�• •��• •��• ��• •�•� Telephone (952) 953-2500 City of q e � 100 147th Street W Fax (952) 953-2515 VaIIe AppleValley, MN 55124-9016 www.cityofapplevaliey.org � - June 27, 2012 Ms. Laura Gardner Contract Specialist U.S. Department of Energy Oak Ridge Office Dear IvIs. Gardner: Thank you for this opportunity to submit an application for modifications to the performance period of the Department of Energy's (DOE) Energy Efficiency and Conservation Block Grant Program (EECBG) award to the City of Apple Valley, Minnesota. The City's current performance deadline is September 13, 2012. Due to a number of mitigating factors described in this document, the City believes the remaining project will be well underway and near completion, but is not confident that the all work will be completed by the deadline and is requesting a 60 day extension. Brief History of Apple Valley Project Addressing Factors for Mc�dification Request: On September 14, 2009, the Ciry received its original assistance agreement with a performance deadline of September 13, 2012. The agreement allocated $441,500 in EECBG funds to the City. Of that, $391,500 was to be used on City building energy improvements and $50,000 was to be used on a revolving loan fund to support residential improvements to private properry. The work on the city buildings went swiftly and was completed in 2010. The revolving loan fund was launched at the end of 2010 and marketed throughout 2011 through a variety of inedia. At the end of 201 l, no residents had successfully completed the loan process and taken out a loan. No loan funds were disbursed. An alternative state loan with more favorable terms was available during this time and residents chose the alternate loan over the City's offering. The City was not able to modify its loan terms to match the alternative loan without creating a funding deficiency that would jeopaxdize the "revolving" nature of the loan program. On January 3, 2012, the City contacted DOE about possible strategies to relocate the $50,000 from the revolving loan fund to an alternate approved activity. DOE responded promptly with some possible strategies for building improvements and the City immediately began initial development of a qualifying project. On January 11, 2012, the City sent a cursory project description to DOE to feedback. DOE responded within the same day and the City began preparations of the project description and energy savings calculations for DOE. On February 28; 2012, the City submitted a contract amendment to DOE. On March 27, 2012, DOE returned Home of the Minnesota Zoological Garden the amendment applications with several identified errors. On March 27, 2012, the City sent back the corrected amendment applications with the errors all corrected. The City received notification from DOE of approval of the amendment on June 11, 2012, more than three months after the original amendment submission and two months after the corrected amendment application was submitted. When the City presented the amendment in good faith, it failed to realize that the approval process would require multiple months, delaying the initiation of the project. Once approval was received, the City began immediate mobilization to complete the plans and specifications to get the project underway. The City originally believed that the project could be completed before the'September 13�' deadline if the project could start by the 1� of June. However, with the delayed approval from DOE and the engineer's estimated seven week order period for the fixtures used in the project, the City is not confident that the final invoice will be received by September 13�'. In order to ensure compliance with the DOE ntles and regulations, the City is requesting a 60 day extension which would allow adequate to complete the project. Attached is a spreadsheet that details a spend plan under the 60 day extension. This request is not proposing to add any new projects, just to extend the deadline for the project amendment that was approved on June 11, 2012. The City has filed its regular reports with DOE on the buildi�ag project activity that was completed in 2010. The City has provided compliance documentation to DOE representa.tives in the past who were auditing portions of the projeet that were underway. Responses to Specific DOE Questions: What spec�c projects within the applicable projects/ activities are projected to have balances at the end of the current grant period of performance, and how much? The remaining a.ctivity is for retrofitting of exterior and parking lot lighting fixtures. The total activity grant allocation is $50,00�. The City projects that $4,000 will be spent by August 15, 2012 for the development of plans and specifications and $46,000 will remain on September 13, 2012. Please see the attached action/ spend plan for anticipated expenditures after September 13, 2102. What uses is the Grantee proposing to put unexpended funds towards, what are the estimated benefits of those uses, how sustainable are they, and what is their value in terms of increasing market penetration of energy efficiency and/ or clean energy technology. Please see the project description and justification for answers about the use of the funds, estimated benefits, and sustainability. What action plan, including spending milestones, will the Grantee execute in order to complete all work by the modified �rant performance period end date? Please see the attached action timeline plan with spending milestones that details what actions will be taken in order to meet to the modified deadline. What staff resources, including contractor resources, will the Grantee devote to execute the action plan through the modified grant performance end date? The City will utilize a contract engineer and attorney to create the plans and specifications document contents. The Public Works director and his staff will send the specifications to contractors for quotations. A private contractor will be selected through this process to install the new lighting fixtures. The City's Assistant City Administrator will manage the overall project and ensure that appropriate Davis Bacon and Buy American documentation is provided and that invoices are paid as needed to meet the spend plan. I appreciate your assistance and consideration this request. I can be reached at (952) 953-2508 if you have any questions. Sincerely, CITY OF APPLE VALLEY � Charles Grawe � Assistant City Administrator : Enclosure ITEM #: L..k . �' ��. ��. ��:: �� City of App Valley . MEMO Community Development Department TO: Mayor, City Council members, City Administratar FROM: Community Development Department MEETING � DATE: July 12, 2012 SUBJECT: 20ll Metropolitan Council Livable Communities Demonstration Account (LCDA) Grant Agreement for Commons I and II Site Acquisition � � (Grant Na SGO11-193(12)) � � CASE NO.: PC12-03-M At the June 28 City Council meeting, the Council took an action to table the acceptance of � Grant # SGOl1-193(12) for Commons I and II Site Acquisition to July 12, 2012. As requested by the Council, staff is currently preparing additional information regarding the seller(buyer transaction and potential tenants that might be interested in occupying the buildings. As such, additional time is needed to prepare this information for presentation to the City Council. Due to the July schedules of the parties involved, an August review is more likely. Recommended Action: On the advice of the City Attorney, the follawing action is recommended: •� Move to extend indefinitely the tabling of the acceptance of the 2011 Metropolitan Council Livable Communities Demonstration Account (LCDA) Grant Agreement for Commons I and II Site Acquisition. •s• .... . G ..... .... ... City of AppVa��e y MEMO Public Works Department TO: Mayar, City Council and City Administratar FROM: Todd Blomstrom, Public Warks Director DATE: July 9, 2012 SUBJECT: CHANGE IN PROJECT SCOPE, AV PROJECT 2010-108, CEDAR AVENUE TRANSITWAY IMPROVEMENTS, ADDITIONAL CONCRETE SIDEWALK AND IRRIGATION WORK City staff recommends the following three modifications to the scope of work for the Cedar Avenue Transitway project for consideration by the City Council. Dakota County has indicated acceptance of the changes as noted below. The Cedar Avenue project includes modifications to the existing Southport Center monument area located in the southeast quadrant of CSAH 42 and Cedar Avenue to allow for expansion of the roadway. The lower landscape wall located nearest to the intersection is highly deteriorated. The property owners and City staff have concluded that this wall should be removed as part of the intersection modifications. The upper wall with the Southport Center name would remain in place. The area would be restored with lawn turf and minor expansion of the existing irrigation system. The total cost for this work is estimated to be $5,500. The sidewalk located along the south side of CSAH 42 between Cedar Avenue and Gleason Path is deteriorated due to age and damage from adjacent trees. This work would normally be completed by the City under the annual sidewalk repair contract. The County has offered to replace the sidewalk at the contract unit prices included in the Cedar Avenue project, which are lower than the prices the City would otherwise obtain for miscellaneous concrete repair. The total cost for replacing approximately 250 feet of concrete sidewalk is estimated to be $6,200. Staff is proposing an expansion of the irrigation system along Cedar Avenue to include the center medians between 145th Street and 138th Street. The proposed expansion would provide long-term cost savings by eliminating the need for the City to perform manual watering of trees and landscape materials. Manual watering would involve staff time, equipment, and traffic control. The cost to add the additional irrigation components is $25,100. Staff is requesting City Council approval to incorporate the work described above into the construction contract for Cedar Avenue. E�iibit A provides a summary of project changes and costs to date for the project. Recommended Action Approve Change in Project Scope, AV Project 2010-108, Cedar Avenue Transitway Improvements, Additional Sidewalk and Irrigation Work. TAB:jcb Attachment Exhibit A Summary of Change in Project Scope Cedar Avenue Transitway Project AV Project 2010-108 July 12, 2012 City Council Est. Description Review Date Amount Installation of Additional Street Lights near AVTS April 28, 2011 $8,852 Installation of Additional Water Main April 26, 2012 $8,449 Change in Color Concrete Design May 10, 2012 $0 Proposed Southport Center Modification July 12, 2012 $5,500 Proposed Sidewalk Replacement July 12, 2012 $6,200 Proposed Irrigation System Expansion July 12, 2012 $25,100 TOTAL $54,101 Total Contract $34,379,142 Est. City Cost Participation $3,235,000 Benchmark 5 Percent City Contingency Amount $161,750 Percent Contingency Used 33% i i i �'�" . � •��• •��• •�• _ App�e City of Valley 7100 - 147th Street W. Apple Valley, MN 55124 TO: ivlayor, City Council, and City Administrator Tom Lawell FROM: Police Captain Michael W. Marben Acting Police Chief Jon Rechtzigel SUBJECT: Police Liaison Services Agreement DATE: July 9, 2012 Attached to this memorandum is a copy of the 2012- 2013 Police Liaison Services Agreement between Independent School District 196 (ISD 196) and the City of Apple Valley. The Apple Valley Police Department has been partnering with ISD 196 since 1987 by assigning Police Officers to schools as School Resource Officers (SRO). The SRO work closely with school staff to provide security, education, and investigate crimes that occur in or involve students attending the schools within our community. The following officers are assigned to the SRO program: Officer School(s) Doug Baird Eastview High School Michael Eliason Apple Valley High School David Virden Falcon Ridge, Scott Highland & Valley Middle Schools Salary costs for these officers are shared between the City and ISD 196 as agreed to in the Police Liaison Services Agreement. During the 2012-2013 school year, ISD 196 will contribute $150,670 to offset the costs associated with the liaison program. This is an increase of 1% over last year. The historical contributions by ISD 196 to the School Resource Officer program is sl.unmarized below: School Year Contribution 2005-2006 $127,409 2006-2007 $131,231 2007-2008 $135,168 2008-2009 $139,223 2009-2010 $143,400 2010-2011 $147,702 2011-2012 $149,179 2012-2013 $150,670 It is our belief that the liaison programs are invaluable in insuring that our youth have every opportunity to grow into responsible citizens. These programs are effective in preventing and solving crimes that impact the citizens of our community. The partnership between police, school staff and students really does make a difference. This agreement has been reviewed by the City Attorney's Office. The City Attorney has no objections to or concerns with this agreement. Recommendation: The Police Department recommends that the Council approve the Police Liaison Services Agreement. Action Required: Approve the Police Liaison Services Agreement with Independent School District 196 for the 2012-2013 school year, and authorization for the Mayor and City Clerk to execute documents on behalf of the City of Apple Valley. Attachments: 1. Cover letter from Jill E. Coyle, ISD 196 Attorney 2. Police Liaison Services Agreement lNDEPENDENT SCNOOL DISTR(CT 196 Jill E. Coy�e Rasemount-Apple Valley-Eagar� Public Schaols Sthoot District Attorney 3455 153rd Street West 651-423-7883 Rosemaunt, MN 55068-4946 651-423-7727 (fax} jilk.cayle@districtt 96.org 3uly 3, 2012, 2012 Mr. Tom Lawell City Administratar City of Ap�ple Valley 7100147 Street West Apple Valley, Minnesota 55124 Dear Mr. Lawell: Enclosed is a copy of the Police Liaison Services Agreement for the 2012-2�i3 schoal year. The amount specified in the agreement was verified in conversation with Acting Captain John Rechtzigei of your police department. The Minnesota Legislatuxe has maintained the same amount of funding per �upil for the "Safe Schools Levy" as last year. We have provided the local police departrnents rvho work with District 196 an increase in fiu�ding of 1%. The City of Apple Valley will zeceive a total of $150,b'70.81 �'or potice liaisoii sexvices in the three middle schools and ihe �wo high schools. Please review this document and return the signed copy to me. Please call if you have any questions or requested changes. Sincerely, �'�'��` JiII E. Coyle Schaol District At#orney Enclosure cc: Jaiie Berenz, Superintenden# Jeff' Solo�non, Director of Finance �Mark �'arr, Director of Secondary Education Educating our srudenrs [o �each fheir fult poientia/ #196 Serving all ar part of Rosemouni, Apple Valley, Eagan, Burnsville, Coates, Inver Grove Heights, Lakeviile, ant3 Empire and Vermillion Townships _._...._._...__._- - - -- -- ..�__-_ ----_._...._ � www.district196.org POLICE LTAISUN SERVICES AGREEMENT: SCHOOL DISTRICT N0.19b AND CITY OF APPLE VALLEY THIS AGREEMENT is made and entered into this day of . 2412 by and between SCHOOL DISTRICT N0.19b, a Minnesota municipal corporation, (hereinafter "School District") and CITY OF APPLE VAi,LEY, a Minnesota munfcipal corporation, (hereinafter "Ciry"). RECITALS WHEREAS, the parties enter into thfs Agreement pursuant to Minnesota Statutes §126C.44; and WHEREAS, for purposes of this Agreement, the School District's participating secondary schools within the City consist of the following schools: Falcon Ridge Middle Schaoi, Scott Highlands Middie School, Valle�r Middle School, Apple Vailey High Schoal and Eastview �Iigh School. NOW THERBPORE, the parties hereto agree as foliows: 1. The City agrees to provide a state iicensed police offtcer to perform a minimum average of 1Q hours per week police liaison services to each of the Schoal District's middle schools and a minimum average of 20 hours per week police liaisor� services to Apple Valley High School and 2Q hours per week to Bastview High School for the purpose of assisting in the establishment and caordination of a cooperative community approach among the School District`s schools, students, parents, poliee and other community resources to address the needs of the students and community members. The City's police liaison serviees shail include, but not timited to: a. Prevention of delinquency; b. Protection of life and property; and c. Law enfarcemen�. 2. The School District shall pay the City the amount af $150,674.81 for the City's police liaison services to fihe Schoo3 District 3. The parties agree and acknowledge that the pa3ice officers who are assigned ta provide police liaison services in the schools are, and wfll continue to be, members and employees of the City and its police department. The police officers shaIl not become an agent or empioyee of the School District by virtue of this Agreement and sha11 not make any representations ta the contrary. The officers shall operate under the direct administration and supervision of the poiice department but will wark in cooperation with school administrators to further mutuaIly agreed goals involving the police department, schoois and students. The officers shall not have disciplinary authority within the schools or be considered educational service providers, but shall be limited to their police functions. 4. The amount ta be paid by the School District as specified in Paragraph 2 herein shall be payable for the 2032-2013 school year upon approval of this Agreement by bath parties. 5. This Agreement is effective for the 2012-2013 schaal year. Upon the expiration of the 2012-2013 school year, this Agreement shall automatically terminate. 6. Each party shalt be liable for the acts and amissions of its own agents and employees and not the acts and omissions of the other party's agents and employees. The parties' liability shall be limited b�r the provisions of the Municipal Tort Claims Act, Minn. Ch. 46b ar other applicable law. 7. The parties agree that aIl government data coliected, shared ar received as a result of the parties" duties under this Agreement shall be handled and maintained in accordance with a!1 applicable federai, state and local Iaws, rules and regulations governing government data, includin�, but not limited to the provisions of the Minnesota Government Aata Practices Act, Minnesota 5tatutes, Chapter 13. Tt�e parties understand and agree that any sharing of data between them musr occur in accordance with the law governing the dissemination of data, including, but not limited to, specific laws governing the sharing af data on s�udents and minors. SCHOOL DISTRICT 1�0.196: By: Jackie Magnuson Its: Chairpersan By: JoeI Albright Its: Clerk STATE OF MINNES�TA � ) ss. COUNTY OF ) On this _ day of . 2012, before me a Notary Public within and far said County, personally appeared JACKIE MAGNUSON and jOEL ALBRIGHT, to me personalty known, who each being duly sworn by me, did say that they are the Chairperson and Clerk of School District No.196 and that said instrument was signed and sealed on behalf of said School District by authority of the Schoal Board and said Chairperson and Clerk acknowledged said instrument to be the free act and deed of the SchooI District. Notary Public CITY OF APPLE VALLEY: By: Mary Hamann-Roland Its: Mayor By: Pam Gackstetter Its: City Clerk STATE OF MINNESOTA ) ) ss. COUNTY OF ) Qn this day of . 2012, before me a Notary Public within ana for said County, personally appeared MARY HAMANN-ROLAND and PAM GACKSTETTER to me personally lcnown, who being each by me duly sworn, each did say that they are respectively the Mayor and Clerk of the City of Apple Valley, the municipality named in the foregoing instrument, and that the seal affixed on behalf of said municipaliry by authority of its City Council and said Mayor and Clerk acknowledged said instrument to be the free act and deed of said municipality. Notary Public ... � , � .... ::::• ...• City of AppVa��ey MEMO Public Works Department TO: Mayor, City Council, and City Administrator ,. , FROM: Carol Blommel Johnson, ublic Works Superintendent DATE: July 12, 2012 SUBJECT: RESOLUTION TO AMEND THE RECEIPT OF BIDS DATE FOR AV PROJECT 2012-108; WATER TREATMENT PLANT EXPANSION On April 26, 2012, the Council approved June 28 as the Receipt of Bids date for the Water Treatment Plant Expansion project. On June 12 the Council amended the receipt of bids date to July 12. Staff is requesting an additional date extension for the receipt of bids to July 31, 2012, in order to refine electrical plans and specifications. This project includes the expansion of the existing water treatment facility to serve the full build-out of the City, rehabilitation and upgrade of the existing facility, and the addition of a vehicle and equipment storage area, as well as a vehicle wash facility addition to the Central Maintenance Facility. Should City Council authorize amending the bid opening date to July 31, award of the contract is anticipated on August 9, 2012. Plans and specifications are available for viewing in the office of the Public Works Director. Recommended Action: Adopt Resolution Amending the Receipt of Bids Date far AV Project 2012-108, Water Treahnent Plant Expansion, and Set the Receipt of Bids Date for July 31, 2012, at 10:00 a.m. CBJ:cIg Attachments c: Todd Blomstrom, Public Works Director CITY OF APPLE VALLEY RESOLUTION NO. 2012- A RESOLUTION APPROVING AMENDING THE DATE FOR RECEIPT OF SEALED BIDS FOR AV PROJECT 2012-108, WATER TREATMENT PLANT EXPANSION WHEREAS, The Apple Valley City Council adopted Resolution No. 2012-95 approving plans and specifications and directing receipt of sealed bids for Project 2012-108, Water Treatment Plant Expansion; and WHEREAS, the Council adopted Resolution No. 2012-121 approving amending the date for receipt of sealed bids due to the size and complexity of the Water Treatment Plant Expansion and additional vehicle and equipment storage and wash facility; and WHEREAS, the Council acknowledges the need to refine the electrical plans and specifications for a project of this magnitude; and WHEREAS, the Council considers it to be in the best interest of the City to a11ow additional time for the receipt of sealed bids. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, as follows: l. The Public Works Director is hereby authorized to receive sealed bids at the amended time and place specified in the form of notice attached hereto as Exhibit A. 2. The Public Works Director is authorized and directed to cause an advertisement for said bids to be published once in Apple Valley Sun Thisweek, being the official newspaper of the City, once in the online Quest Construction Data Network, and once in Construction Bulletin, not less than ten (10) days prior to the opening of said bids. ADOPTED this 12th day of July, 2012. Mary Hamann-Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk EXHIBIT A DOCUMENT 00 11 13 REVISED ADVERTISEMENT FOR BIDS — ADDENDUM NO. 2 Water Treatment Facility Expansion City of Apple Valley, Minnesota SEH No. APPLE ll8533 City Project No. 2012-108 Notice is hereby given that sealed Bids will be received by the City of Apple Valley unti110:00 am CDST, Tuesday, July 31, 2012 at the Apple Valley Municipal Center at 7100 West 147th Street Apple Valley, MN 55124 at which time they will be publicly opened and read aloud, for the furnishing of all labor and material and all else necessary for the construction of the Apple Valley Water Treatment Facility Expansion. Major components of the Work include: • 6.5 MGD concrete filter expansion • Steel trusses • Two new concrete backwash holding tanks • Electrical • 12,000 square foot garage/shop expansion • Standby Generator • A vehicle wash bay expansion • Mechanical • Demolition • HVAC • Process pumps • Painting • Chemical feed systems • Water Main • Process piping, fittings, and valves • Sanitary Sewer • Process instrumentation and controls • Storm Sewer • Concrete and brick masonry • Site Work • Tip-up precast walls (wash bay) • Landscaping • Precast ceiling • Bituminous Driveway Bids shall be on the form provided for that purpose and according to the Bidding Requirements prepared by Short Elliott Hendrickson Inc., dated June 7, 2012. The Bidding Documents may be viewed at http://www.sehinc.com Digital copies of the Bidding Documents are available at http://www.sehinc.com for a fee of $40. These documents may be downloaded by selecting this project from the BIDDING DOCIJMENTS link and by entering eBidDoc Number 2097192 on the SEARCH PROJECTS page. For assistance and free membership registration, contact QuestCDN at 952.233.1632 or info(�a,questcdn.com. Paper copies of the Bidding Documents may be obtained from Docunet Corp. located at 2435 Xenium Lane North, Plymouth, MN 55441 (763.475.9600) for a fee of $300. Minimum General Contractor Oualifications: The Bidder shall have experience of successfully completing work on at least three (3) water treatment plant facilities. Of these, the Bidder must have experience of successfully completing work on at least two (2) of these projects in the last 7 years as a General Contractor involving gravity or pressure filters or a lime softening water treatment plant, where the capacity of the facility was equal to or greater than 5 million gallons per day, and where the work experience includes: earthwork, demolition, concrete, piping, process equipment, welding, coating applications, mechanical HVAC systems, electrical, instrumentation, and control work. Pre-Bid Conference: A pre-Bid conference will be held at 10:00 am CDST on Tuesday June 26, 2012 at the Water Treatment Plant located on 6442 West 140th Street in Apple Valley, Minnesota. Representatives of Owner and Engineer will be present to discuss the Project. Bidders of concrete, process pipin�?, mechanical, electrical and painting work are stronglv encoura�ed to attend and participate in the conference. Advertisement for Bids APPLE 118533 00 11 13 - 1 This Work shall be subject to minimum wages and labor standards in accordance with Minnesota Department of Labor and Industry, State Prevailing Wages for Highway and Heavy Construction. Bid security in the amount of 5 percent of the Bid must accompany each Bid in accordance with the Instructions to Bidders. Bids shall be directed to the City Clerk, securely sealed and endorsed upon the outside wrapper, "BID FOR APPLE VALLEY WATER TREATMENT FACILITY EXPANSION - CITY PROJECT NUMBER: 2012-108." Owner reserves the right to retain the deposits of the three lowest Bidders for a period not to exceed 60 days after the date and time set for the opening of Bids. No Bids may be withdrawn for a period of 60 days after the date and time set for the opening of Bids. The Owner reserves the right to reject any and all Bids, to waive irregularities and informalities therein and to award the Contract in the best interests of the Owner. Pamela J. Gackstetter City Clerk City of Apple Valley, Minnesota Advertisement for Bids 00 11 13 - 2 APPLE 118533 ... �f . � .... ..... .... ... , City of AppVa��ey MEMO Public Works Department TO: Mayor, City Council, and City Administrator FROM: Colin G. Manson, City Engineer DATE: July 12, 2012 � SUBJECT: CHANGE ORDER NO. 1 FOR AV PROJECT 2011-105, FLAGSTAFF AVENUE EXTENSION The original contract for the Flagstaff Avenue Extension project includes the installation of 36" concrete storm sewer across three Magellan petroleum pipelines via direct jacking of the pipe. This operation requires using a steel shield to protect the concrete pipe as it is being advanced through the ground. During initiation of the direct jacking wark, the contractor encountered very dry, clean sand with no cohesive properties. As the jacking operation began to advance, this sand material began to enter the jacking shield at a rapid pace resulting in a void being created above the pipe. Though the void would not be an issue to the structural integrity of the pipe, it would lead to the potential for significant settlement of the new roadway over the location of the Magellan pipelines. In order to alleviate this risk, an alternative means of installing the storm sewer pipe has been devised. By installing a 36" steel casing in place of the concrete pipe, the jacking can be advanced without the use of a jacking shield. This eliminates the opportunity for voids to be created above the casing during installation. Once the steel casing is in place, it will be lined with a PVC pipe which will carry the storm water flow and eliminate the potential for corrosion of the steel casing pipe. The PVC liner pipe will also be grouted within the casing to ensure it is fully secured in place. The additional cost associated with the change totals $28,449.60. The prices have been reviewed by staff and negotiated with the contractor and reflect aggressive market pricing. Additionally, the cost of the work is accounted for in the contingency provided in the estimated project budget. Recommended Action: Approve Change Order No. 1 for AV Project 2011-105, Flagstaff Avenue Extension, with LaTour Construction, Inc., by Adding $28,449.60. CGM:jcb Attachment c: Todd Blomstrom a':: a Owner: Ci of A le Vall ,?100 W, 14�th St., A le Valle , MN 55124 Date Jut 5, 2012 t.l1 t'i .. . � •i� c�t of Apple Conttactor: LaTour Construction, Inc., 2134 Coun Road 8 NW Ma le Lake, MN 55358 Vc1'�@�( Bond Co an: Travelers Casual & S Com an of America Bond No: 105763800 CHANGE ORDER NO. 1 FLAGSTAFF AV�NUE EXTENSI�N CITY PROJECT NO. 2011-105 The following items are deemed to be necessary to complete the project according to the intended design. Tn accordance with the terms of this Contract, the Contractor is hereby authorized and instructed to perform the work as altered by the following provisions. Descriution of Work This change order allows for a change in materials associated with the jacking of 3b" storm sewer pipe. Due to very dry, clean sand encountered in the area of the jacking, significant voids are being formed by jacking the 36" pipe. To minimize/eliminate the voiding and potential for significant settlement 'vn the roadway o�er the Magellan Pipelines, a 35" steel casing pipe with �.6" wali thickness will be auger bored/pneumatically hammered into place on line and at grade per the pians and specifications. Casing pipe joints are to be fieid welded watertight by certified welders. The casing will be lined with a 30" Vylon PVC liner pipe and the annular space in the casing will be grouted with a low strength flowable fiil. Submittal af grout material to he approved by Engineer. A reduction in the amount of 36" class 3 concrete pipe installed on the project will also result. Contract Unit Totaf No Item Unit Quantity Price Amount PART 1 - STORM SEWER 1 IACK 36" B-WALL CLS RCP PIPE LF -120 $761.00 (591,320:00) 2 36" RCF STORM SEWER GLASS 3 LF -50 $57.00 ($2,850.40) 3 JACK 36" STEEL CASING WITH GROUTED PVG LF 120 $1,021.83 $122,619.60 � LII*]ER�PtPE � TOTAL PART l- STORM SEWER $2g>`}49•50 TOTAL CHANGE ORDER 1 $2$,d49.60 2011-145 COl.xls r " $2,751,35690 Original Cantract Amount $ � .4 � Previaus Char�ge Orders $2g �� This Change Order $�,7'7g,806.50 Revised Cantract Amount (inclnding this change order) CI�ANGE IN CUNTRACT TIlVIE3 priginal Contract Times: Substantial Completion (day� or date}: Ready far final Payment (days or date}: ' Increase of this Change Order: Substantial Completion {days or date): , Ready £or fmal Payment (days or date): Contxact Tirne with aIl approved Ghar�ge Orders: � Substantial Completion (days or date): � Ready for final FaYment (days ar date}: , Approved by Conlxactor: Approved by Owner: � LATOUR CONSTRUCTIQN, INC. CITY UF APPLE'VALLEY Q/�B"'" . Mary Hamann-Roland, Mayor �lsl�� Date �� Approved By Public Works CITY OF APPLE VALLEY Attest: Pameia 7. Gackstetter, City Clerk - � • Date � �' - �` � /�. Dafe cc: ContracEor Bondir�g Cornpany 2oit-fas co�.X�s �f . K ... I - 2 .... ..... .... ... City of AppVa��ey MEMO Parks and Recreation Department � 7100 - 147�` Street West Apple Valley, MN 55124 952 / 953-2300 TO: Mayor, City Council, and City Administrator FROM: Randy Johnson, Director of Parks and Recreation DATE: July 9, 2012 SUBJECT: Change Orders for Valleywood Clubhouse Project Attached please find requests for change orders to the below listed agreements of the Valleywood Clubhouse project: Project #2200 — Plumbing/Piping with Jim Murr Plumbing, Inc., Project #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition with Prior Lake Blacktop, Inc., The change orders are the result of a careful value engineering process by the design team. They cover a floor drain and soil corrections. Both change orders have been reviewed and recommended for approval by Project Manager Bossardt Corporation and CNH Architects, as well as the contractor, as indicated by their signatures on the attached. The timeline and substantial completion date will not be affected by these change orders. Please advise if you would like more details. Contract #2200 — Plumbing/Piping with Jim Murr Plumbing, Inc., Original contract sum $204,692.00 Net change by previous change orders $ 8,311.00 This change order Add $ 743.00 New contract sum (including this change order) $213,746.00 Contract #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition with Prior Lake Blacktop, Inc., Original contract sum $209,703.00 Net change by previous change orders -$ 12,351.00 This change order Add $ 8,000.00 New contract sum (including this change order) $205,352.00 SUMMARY Original contract sum $ 3,198,279.00 Net change by previous change orders Deduct -$ 23,115.00 Net change by these change orders Add - $ 8,743.00 New contract sum (including these change orders) $3,183,907.00 ACTION REQUESTED Motion to approve Change Order No. 3 for Valleywood Clubhouse contract #2200 — Plumbing/Piping with Jim Murr Plumbing, Inc., as an Add of $743.00. Motion to approve Change Order No. 3 for Valleywood Clubhouse #3123 — Earthwork/Site Utilities/Asphalt Paving/Demolition with Prior Lake Blacktop, Inc., as an Add of $8,000.00. DMPM H: Valleywood: clubhouse: chg orders7-3-12.doc �� GHANGE ORD�R � �� `� �� _ OWNER ; � p PCO # 28 ' CONSTRUCTION MANAGER-ADVISER EDITION CONSTRUCTION MANAGER L�1, _ AIA DOCUMENT G701/CMa .E:�� L�`; Z�� ' ARCHITECT ' C�J • CONTRACTOR L�j � FIELD ❑ - (Instructions on reverse side) pTgER ❑ PROJECT: ' VALLEYWOOD CLUB�-IOUSE CHANGE ORDER NO.: 2200-04 (,vame and address) CITY OF APPLE VALLEY . 7100 WEST 147TH STREET IIVITIAT'ION DATE: 06/07/12 TO CONTRACTOR: `�P� VALLEY, MIlV•NESOTA 55124 pROJECT NOS.: 11Q4 (Nanre and address) JIM MLTRR PLUNIBING, INC. � 780 = 19TH STREET CONTRACT FOR: Contract #2200 � , NEWPORT, MINNESOTA 55055 � D �i,�b�g �d riP;�g 1/12/2012 The Contract is changed as follows: � Provide labor and material as necessary to complete the work for PR#21 � � noted on the attached ' Page 2 ' . Not vaiid untii signeci by the Ow�r�er, Canstruction Nlanag�r, ArchEtect and Ca�tractor. � . , The original (Contract Sum) ( ) was , , , , , , , , , , , , , , , , , , , . . . . , .E 204,692.00 Net change by previously authorized Change Orders . . . . . . . . . . . . . . . . . . . . .. . . , . . . . . . . . . . , : g,311.00 The (Contract Sum) ( ' e) prior to this Change Order was . . . . . . . . . . . , s 213,003.00 The (Contract Sum) ) will be (increased) Q�sL��L�g�d) by .this Change Order ......... . .................................................... i 743.00 The new (Contract Sum rice) inciuding this Chan�e Order will be .., . 8 213,746.00 The Contract Time will b ed) (unchanged) by . . . . . . . . . . . . . . . . . . . . . . . . . zero � - � �� The date of Substandal Completion as of the date of this Change Order cherefore is ........,!� NOTE: This summary does not reflect changes in t�e Contract Sum, Contract Time or Guaranteed IGiaximum Price which have been authorized by Construcdon Change Directive. • BOSSARDT CORPORATION CNH ARCHITECTS ' CONSTRUCTION MANAGER ARCHITECT 5270 Wst 84th Street, Minneapolis, Minnesota 55437, 7300 W st 1 th Stree Ste. #504, Apple Valley, Minnesota 55124 � • � ADDRE55 � �� Z ADD - ' � BY - DATE BY DATE �� JIlVI MLJRR PLUNIBING, INC. - - � CONTRACTOR (� �-� 780 - 19 Street, Newport, MN 55055 MARY FWMANN-ROLAND MAYOR nDD � /' / ATTEST: "� �� c.'t" �t� // Z PAMELA J. GACKSTETTER, CITY CLERK ��t'6 BY DATE � - _ � � CAUTION: You � should use an original AIA document which has this cautian printed in red. An original assures that changes will not be obscured as may occur when documents are reproduced. ° AIA DOCUMENT G701/CMa • CHANGE ORDER • CONSI'RUCTION MANAGER�'lSER EDITION • 1992 EDITION • AIA� �01792 • THE AMERICAN INSTITUTE OF ARCHITEGTS, 1735 NEW YORK AYENL'E, N.W., WASHINGTON, D.C. 20006�i292 ��S WARNING: Unlicensed phatocapying violates U.S. capyrigM laws and wiil subjeci the violator to legai prosecution . G701/CMa . . � - , 1 1�STR��'I�N SHEE� � Ft��R AIA D()CL��iENT. G7U11C;�ta, CHANGE ORI�ER . CONSTRI:C'C10iV MANAGIsR-AI?Vi,SI:� EDITIUN . A. •� GENERAI. lNFaRMAT10N � � . � 1. Purpose � � This e.t�cumrnt ls intenciec9 for a�r in i�nplemrndnst ch:�n� in �he QG'ur6 agrt�rci ta b}� thr C)wn�r, C�L)17StYllCC�(]D ,1�Ltina�er, - Archlt�•c�t and C:i�ntrartnr. F:xerudon t�f a cam�l�tcil G7U1/Cyia fium indi��atr� a�rcrnunt upun all th� tcrms c�f the change. �� ladudiag any chang� in thr CuntratK Sun� (nr Guarantc�cd Maxlmun� Pricc) anci f:c�ntracr Timc. In cqntiast, AIA ppcurpcnt � G' 13/C�ia, Cc�nstructinn Cliange Dirrrdve. C�n.4truction Jianagrx A1vlscr Fditinn, shnuW br u.�rti in situatinns whrre, for wl�atcwrr cc�.yan, thc Uwncr and Con�ractur l�ve nut.reaci�ed a�reerurnt upan �he nropo,Sed rhangc�s in Contrart 5um ar � L'r�nn�act Timc, whcre �han� ln thc Wiirk nced to he implemcnrcd c�c�eittiuusly in prtirr tc� av�Id a drfay in thc Projec� 2. Related Docurnents . � • Tlv.� ilc�c�ument waa p�parrd fi�r use under the tenn� uf AL\ Document A?O l/CVIa. General Canditiuna of thr For . Cnnstructicm,. Conyuuction Mana,�cr-�c1vi.Srr Edition. . 3. �Use oi Current Docaments ' . Pr3or tc� u4i'ng �nSr AIA documcnt, chc usrr should cc�nsulc thc �1�1. an Ai� compqncnt rh�pter pr a currcnc AlA Doc�ument� • IJst cn cletcrminr thc current rditl�n oF c:ach ctarumcnc. ' 4. Llmited Llc�nse fer Reproductlon � . :1L1 Dotumrnt G7U 1/C.'�ia is a cc�p}�ri�tr� �vi�r� ana m3y not br rcpmducrd ��r rxcrrptrci ftam in su[�cantial part a�ithout � � rhe r�prc�ss wnttrn pernzis.sion of thr AL�. Thr G701�1C.tiia documrnt i� intcnded tu he used �.s a ran��wnable—that Js, cl�e . or3ginal �larumc�� purrh�sec! bp thr uscr i� intcndcd tu bc consuruecl in t2�r rUUrae nf bcing u.�ed. '1'hrrc 1s no implird per- . missi��n tu i�produ��e thls ciucumr�it nor dc�c� mcalhrnhlp 3n thc Amrric.�n,Iasticutr af Arct�itects cun�i7 �ny furthrr righw to rcpn��iurc G7� UC.3�. � , � • A(in�itcd lieensr is lx�rcby �:inced m rrcait Eiurehase'rs to rcprixiure a maximum of cen rnries �f a ei�n�plc:rd ar rxerut�d G7U1/C�ia, but ��nly for use ln cbnnr�d��n �ith a �zu Projccc ' . 9. COM3�LETlNG THE G7flitCMa FORM � 1. Descriptian af Change in the Coniract • • . lnscrt a dttailcd cic�cription of cbc ch:u�gt tn bc madr in the Cantract by cbis Chan�c Order, inciuttln�; any Drswin.qs. S��ciC�-a- ti�ns�� dUCUmenta ��r uther sup�artins� data m cY.irif�• thc 4C��j�C UP �C C}I�SC � 2. DetermPnaticn of Costs � � '. � : Inscrt�che lollnwin� infi�rmatton in thc blanks prt�vtdetl, and �trike c�ur the trrms iri parrnthes� thac dn nut app!}: .. ' a) �tt� ori�inal C:ancr:ict �um or Guar3nMtd �laximurti Pricr; • � � � � • b) tht a�t changr by prrviausly audiorv�d Change c�rtler (nutr tl�t thi� daea nnc includc changes auttwrin�d bg Con- scruczicm Changz Direcrive unless surh a rhanGc was subs��uUidy as3rrr�i tc� Up �hr Cancra�-tor :u�d recordrd as a Ch�ngr � Ordrrj; � . � c) [hc Colltraci Sum or Guxr.tnrced :�iaximum Prire pdor �n tlzi� �Ch�ng�• Ordcr; • ci) ri�t tn��unt uf ittc'rr�sc ur tircn�a.5�, if am, ln the Concract Sum c�r Gu:�r3ncced �ximun� Price; and � r) che new Conn:ict ; um or Guar.sntecd hi�siaium Pri��r a.� ad�usted by thu Changr nrder. 3. Ct�ange in Ccntract T1me ` • , � � ' Ins.rrt t1�� fc�liowin�c Informatl�a in thr blanl:s pmvidcd, �nd xtrfkr out chc tcrms in Erarenche�cs iirat dn aut applV: a1 in numt�er of eiays, thr incrrase or dcti:rc�.�r. I� arty, in the Contract T1mr; �nct h) thc_ datr of SuhsL�nt'ril Compl�ticn�, incluclin� ang ac�u5tmtnt effreted hy this C.hange O�eicr. , � . :. EXECUTION OF 7HE DOCUMENT • • � Wi�en the (hvnrr, Cnatitrue�ticm MxnaFer, Arct�itr.•cc •rna C.��ntractar havC rr.�rfictf �rcL•rnent nn the chang�: ta be mzeit in th� ' . Ctintra�t, lnciu�iing any ad�u5tmen�� in rht Gantra��t Sum (c�r Guaranteed ��xunum Pricr) �nd C.nntrae�t Tlmr, the G7�1/C.ti9a document,shc�ulcl hr cxrrutril in qt��cirupliricr h�• thc two parti��, �hc (:o��.�;crurHc�n 1.7:u�cr and Arc3iitcct, c�ch �f wham rcr�in.�s �n �irigtn:�l. , . . .' . . � . . . 1'rbrfrrl�ill�cyrlcKl!'ry�er ' . . AaprJnted 1/9� � . i � � . ��3 Bo�,swRU�� CoKroawTtaN Pmfessionnl Construction Services C&LEBRATING�YEARS 5270 West 84� St�eet, Suite #550 M inn�po f s, M inne sot a 55437 Change Order Valleywood Clubhouse Project # 1104 Tel: Fax: Date: 6/7/2012 Contractor: . Architect's Project No: Jim Murr Plumbing, Inc. Contrdct Date� 78019th Street Contract Number: 2200 Newport, MN 55055 Change Order Number: 004 The Contract is hereby revised by the following items: PR #21 PCO Item # Description Amounf PR#021 001 Provide a floor drain at the �itchers steamer 743 The original Contract (s) Value was ........................................................................................ 204,692 Sum of changes by prior Change Orders ................................................................................. 8,311 The Contract Value prior to this Change Order was ........................................................... 213,003 The Contract Value will be changed by this Change Order in the amount of .............................. 743 The new Contract Value including this Change Order will be ........................................... 213,746 The Contract duration will be changed by ............................................................................... O Days The revised Substantial Completion date as of this Change Order is .................................... Prolog Manager Pdnted on: 6/7/2012 Bossardt Page 1 � ' CH�NGE QRDER _ � µ OWNER • � (� PCO # 32 � CONSTRUCTION MANAGER - ADVISER �DITION • CONSTRUCTION MANAGER Cf _ AIA DOCUNIENT G701/CMa � � R �� , .� � � ' ARCHITECT . ' [� � . ym ��' � � � � CONTRACTOR [� � . FIELD ❑ (Insrructions on reverse side) ��R � PROJECT: ' VALLEYWOOD CLUBHOUSE CHANGE ORDER NO.: 3123-04 (,vame a�id address) CITY OF APPLE VALLEY . 7100 WEST 147TH STRBET IlVITIATION DATE: 06/27/12 TO CONTRACTOR: `�PLE VALLEY, MINNESOTA 55124 , PROJECT NOS.: (ivame a�ut addrexs) pj�OR LAKE BLACKTOP, INC: 1104 17070 REVERE WAY CONTRACT FOR: Contract #3123 , PRIOR LAKE, MINNESOTA 55372 CONTR.ACT DAT��'n u�'b� Asphalt Paving Demolition The Contract ,is changed as follows: . 1�12/2�12 Frovide labor and material as necessary to complete the work for RFCO# 12 & RFCO#20 � noted on the.attached � � Page 2 . - Not vafid untii signed by the Ov�rner, Construction Nlana�er, Architect and.Contractor • . The orijinal (Contract Sum) ( ��) � ,�, , , , , , , , , , , , , , , , , , , , , , , , , s 209,703.00 Net change by previously authorized Change Orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : (12,351.00) The (Contract Sum) (Q��e) prior to this Change Order was : . . . . . . . . . . , E 197,352.00 The (Contract Sum) ii�i�) will be (increased) (ffi��'se��f�d) by . this Change Order . . . . . . . . . . : . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 8,000.00 The new (Contract Sum) rice) including this Change Order will be ..; . a 205,352.00 The Contract Time will be��,Y�ed) (unchanged) by . . . . . . . . . . . . . . . . . . zero � -0- � �, The date of Substantial Compietion as of the date of this Change Order [herefore is ,,.,,,,,,!�changed. NOTE: This svmmary does not reflect changes in t�e Contract Sum, Contract Time or Guaranteed Nlaximum Price which have been authorized by Construcdon Change Direciive • BOSSARDT CORPORATION CNH ARCHITECTS � CONSTRUCTION MANAGER ARCHITECT 5270 Wst 84th Street, Minneapolis, Minnesota 55437 7300 West 47th Str Ste. #504, Apple Valley, Minnesota 55124 ADDRESS �D � ., 2 Z, � •�j • �� BY DATE BY DATE ' PRIOR LAKE BLACKTOP, INC. . . CoN��' ere way, Prior Lake, MN 55372 MARY HAMANN-ROLAND MAYOR ��R'rE � / ATTEST: � g� �' I PAMELA J. GACKSTETTER, CITY CLERK '�p Y E , _ • � � CAUTION: You � should use an original AIA documerrt which has this caution printed in red. An original assures that changes wiil not be obscured as may occur when documents are reproduced. � AIA DOCUMENT G701lCMa • CHANGE ORDER • CON5TRUCi'ION MAIVAGER-ADYISER EDITION • 1992 EDITION � AIAo miJ92 • THE AMERICAb1 INS`IITUTE OF ARCHITEC!'S, 1735 NEW YORK AVENL'E, N.W., WASHINGTON, D.G 2000G5293 ay� WARNING: Unitcans¢d photocopying violates U.S. capyright laws and will subjee! the vioiator to tegal prosenition. G7O1/CMa 1�STR��Ci"1QN SHEEZ ' . � FC�R AfA n<)CL'•��1ENT.G?U1/G�ta, CHANGE OR1aER . CONSTRI:t:TION M�►NAGL'R-AllVT.SL� EDITIUN � A. � GEIVEAAL lNFORMATION � ! , � i. Purpose � • This clacun��•nt L� lntrndect far a5� in i�aplcmrndng cb.�n�r:s in dic �C'urk 7grt�d t� bp thr Chvnrr, CFmstruction �nager, �- Archlt�•c;t and (:antrartor. Executinn af a complcicd Ci7qJ/Cyi� fi�rm indic�atc:� :igrc�alcnt upun nll thr tcrms of the change. � Including any th:u�gc,c in thr Cuntr.tcr Sum (c�r Gurrantrccl:�9axlmum Pricc) and CantraCt T'unc. In cuntrast, �1IA Document • f' 19/C�4a, Constructinn Clixngc Dlrrrdvc. C�n.4wcik�n tisdnagrr-rl�lviscr Ediric�n, should h� usetl in situatlnru whrrr, f�r wl�atevrr rc�;sc�n, thr U�►ner anci C:on�ractur l�s�c nut.re�ariZCd a�rreruent upan the Propo�d rti�ngrs fn Contrart Surn or Crmtract Timc, whrre �han� ln thc Wi�rk nced t� he implemrnred c�c�ttluasly in ortirr to av�td a dr3xy 1n dte Project. . 2. Aela#ed Docaments . � • Tl1is-c�a�umc�t w-as p��parrd fi�r usc undrr the trnns c�f AL\ Documrnt �13n t/Cti1a� Gezizral Conditiuns nF thr Cnnt��t For . Cnnstrucdcm,. C:t�nStruction ,bLlna�cr-Aclvi.trr Editian. . _ 3. Use oi Current Docvments � Prior t�� usti�g �ng.1IA dc�eument, the user shc�uld eansult thc AI�1. an Ala eompanent rhaPter e�r a currenc Ale1 Dorument� • List to detcrmu�� chc current edltion of c:.irh �t�xumcnr. � ' . • . ' 4. Llmitad Llc�nae far Reproductton � . AIA n��eumrnr G7n 1 iC,'�ia is a cupyll�ted wi�ri: ind m�y noc hr re�mdu��rd ur ezc�teci ftom In substantial p:►r� ��ichout tl�e rsprrss w�ritten pcmiis�ion aF the .�l.a. Thr Gi()llC.'�3a ducumrnc u intcndcd t�� he uscd � a ronaun�ble—that !s, che . originaJ �lnrumc»� punhasrd by thr uscr i� intcnded tu bc �on�un�etl in thc rUUne nf being u�ed. 'fhrre ls no irriplied per- . mi.Ssiun tu r rnmdu�e this durumCnt, n�r doc� memhcr.ship In d�e Amrrica�.insdtuce��f Architects cunt��r any furthrr righta LU TC17R)tjUCC ri7nl/C�'L'i. • • - A limited liccnsr is h��rcby� granrcd tn retail purrhasers to reprc�duee a ma�:imum oi`cen rnpies of a completzd c�r cxccvted. G;Ul/C�i:�, but nnly tor usr Jn connecdon �vich a parttcular Projrct. ' H. COMPLETING THE G701/CMa FORiYI - � ' 1. Descriptlon oi Change In tfie Contract • • � . 1n�crt a desaileci eie.scripdon of �he ch•ange tn 6e inade in the Cancract by chLs Ch�nge Order, incluc.iln�; any Drawin�. Sprcil3� tions,�doc�uments ��r pther sup�eutin� data ta cl:u�iF�• the `Ct7j7C UE �C CI1t10�C � 2. Determinaticn of Costs � ' � ; Insc:rt the f�llntvin�.iiih�rmatian in thc blanks prc�vided, and strlke nuc thc trrm,�s iri pamnch�e� �l�at dn niu apply: ' a1 �hC original Conrract �um or Cu�ranteed �4�dmum ?rice; • ' � ' � • b) dic n�� ch:u�Ar bv prcviously surh�rv_eci QLZnfie t�zcler (nutr �h:at thi� dnec nnt includc chanqes :iuthuri�acd by Coi�- scructicm Change Dirrrrive unle�s such a Chm��c w sa suhsequendy agrerci ta hy tl�r Gnnuactor :ind recareird as a Ch�n ;r � Urdrr); ; � • , ' c) fir C�ntr.�ct Sum or Guar.tncetd Maximom Price prior �o tl�ls Cha»g�• Ordcr; • ct) �I�� amuunt ��f incYr�.si ��r rlrcn�asr. if any, In the Ca��raci Sum c�r Gu:�r3nccrd :�i�ximuru Price; and � r) the ncw Contr7ci �um or Guarsntccd �iaximum Price a.� ad�usted by this Chan,gc nrder. 3. Cnanga in �Cantract T1me , ' , " , : � , Insert th� fi�llowin� infqcmatton in the hlsnks providcd, �nd strikr out thc tcKms in parcnth�.SCS chat da aut applV: a) in numhrr �f ciays, d�r incrra.se or decrr�.tir, Ir:u1y, ia rhe Contract T1mr; �nc! h) thc datr of Suh.stant'ral ComQlerion, including ang adJusunent effectcd hy thu Changc OTdcr. , � . C. E3CECU710N �F THE DOCUMENT •• � rvhen the <hc�nrr, Cnatitntetinn Nianagcr, Archiccet :►na C.cmmart��r have re�chct! �rc�•mrnt an thc rhang�: tU bc mxcle in th� � : Ctincract, lncludin�; any adjustmcnt3 in che Cunir.�a,K Swn (c�r Guaranrcecf �:cimum Prfcr) snd Cnntrart Tlmr, the G7� V(:.`9a documcn[ shc�ulcl hc cxecutcil in qu�cirupllc�ct h�• [hc cwv partics, chc Cnnxtivriic�n �fan�cr �na Archicccc, uch aF whom rerrii�.�s an iiriKlnal. , . . � � . . � . � . Prfi�trrl w� l�cyclmd P�rj�r � � , . • Asodnfed i/9� ' f Y �� BOSSARDT CORPORATIOIY Pmfessiaial C�nstruclion 3ervices . CELEBRATING2�YSARS - 5270 West 84" Street, Suite #550 Minneapois, Minnesota 55437 Change Order Valleywood Clubhouse Project # 1104 Tel: Fax: Date: 6/27/2012 Contractor: Architect's Project No: Prior Lake Blacktop, Ina Contract Date: 17070 Revere Way Contract Number: 3123 Prior Lake, MN 55372 Change Order Number: 004 The Contract is hereby revised by the following items: RFCO's #12 8� 20 PCO Item # Description Amount RFCO#012 001 Relpace wet soil with sand and construct a temporary sump pit 4,000 to drain water around the foundation RFCO#020 001 Provide repiacment of wet soils at the basement perimeter to 4,000 provide adequate compaction prior to installation of the basement slab The original Contract (s) Value was ........................................................................................ 209,703 Sum of changes by prior Change Orders ................................................................................. (12,351) The Contract Value prior to this Change Order was ........................................................... 797,352 The Contract Value will be changed by this Change Order in the amount of .............................. 8,000 The new Contract Value including this Change Order will be ........................................... 205,352 The Contract duration will be changed by ............................................................................... 0 Days The revised Substantial Completion date as of this Change Order is .................................... Prolog Manager Printed on: 6/27/2012 Bossardt Page 1 fi;� ... .... ::::. . City of App�e Va��ey MEMO Public Works Department TO: Mayor, City Council, and City Administrator FROM: Carol Blommel Johnson` ;$'ublic Works Superintendent DATE: July 12, 2012 SUBJECT: CHANGE ORDER NO. 1; ACCEPTANCE AND F1NAL PAYMENT FOR AV � PROJECT 2011-151, 2011 CIPP REPAIRS On December 20, 2010, the City Council approved an agreement with Visu-Sewer, Inc., to perform Cured In Place Pipe (CIPP) repairs. The work has been inspected by staff and found to be acceptable for final payment. Funding for the CIPP repairs was included in the 2011 Public Works Utilities Division Operating Budget. Original Agreement Amount $38,770.00 Change Order No. 1 $ 1,980.00 Amended Agreement Amount $40,750.00 Less Pay Request 1 ($32,119.50� Remaining Balance $ 8,630.50 Recommended Action: Approve Change Order No. 1 for AV Project 2011-151, 2011 CIPP Repairs, with Visu-Sewer, Inc., by Adding $1,980.00; and Approve Acceptance and Final Payment of $8,630.50. CBJ:cIg Attachments c: Todd Blomstrom, Public Works Director ... :i� Owner: Ci of A le Valle , 7100 W. 147th St., A le Valle , MN 55124 Date Jul 5, 2012 •�•• ••s= City of A�3'@ Contractor: Visu-Sewer, W230 N4855 Betker Dr, Pewaukee, WI 53072 Phone: 800-876-8478 VaIIe Bond Com an : Bond No: CHANGE ORDER NO.1 2011 Cured In Place Pipe Repair AV PROJECT NO. 2011-151 The following items are deemed to be necessary to complete the project according to the intended design. In accordance with the terms of this Contract, the Contractor is hereby authorized and instructed to perform the work as altered by the following provisions. Descrintion of Work Additional Cured In Place liner was required to extend the CIPP repair(s) beyond the pipe defect. The cost for additional footage was a line item on the quote request. Contract Unit Total No. Item Unit Quantity Price Amount 1 6' of additional8" CIPP liner Per Proposal $1,980.00 TOTAL CHANGE ORDER NO. 1 $1,980.00 Avr�o��czoi�-isi coi.xig Appraved by Go.ntractor: Approved by (3v�ner: VTSU-S�W�R, INC. Cl''�Y UF APPLE VALLEX �� '?e�+•�lo!• � Fe,,,.,ar �.,yi. Ivlary-H�manr►�Roland,Mayor °7 -- Da#e Date Approved By Public lwork�: CITX ()iF �1:PPLE ti'.t��,LEY Attest: Paine3a J C3acks;etter, C[ty Clerk Date Date ccs Ct�ntraCCor Bonding Caznpany Al'Project201t-153 COl.xls PAYMENT VOUCHER - Pay Request No. 1 2011 CIPP Repairs AV Project 2071-757 For Period Ending: July 12, 2072 OWNER: CONTRACTOR: City of Apple Valley Visu-Sewer, Inc. 7100 147th Street West P.O. Box 804 Apple Valley, MN 55124 Pewaukee WI 53072-0804 800-876-8478 Amount of Contract: $38,770.00 Change Order 1 $1,980.00 Total Amount $40,750.00 Contract Value Less Amount of Work 5 Less Net Account Per Agreement Certified Percent Previous Amount Number dated December 20, 2011 To Date Retained Payments Due Utilities Division 5375 $38 ,770.00 $40,750.00 $32,119.50 $8,630.50 Change Order 1 $1,980.00 Subtotal $40,750.00 $40,750.00 $0.00 $32,119.50 $8,630.50 Total $40,750.00 $4 0, 7 50.00 $ 0.00 $32,119.50 $8,630. Date: ��'�'�Z' Public Works Superin dent Date: b7-t�g•�Z � , Publ c Works Director ADMINISTRATION PW/FINANCE DATA/PAYMENT VOUCHER-PW GITY �F APPLE VALLEY, MINNESQTA � � � �PPLlCATfON FOR PAYMENT . � .DATE:: 7�a-/ i �~- FOR PERlQ�: , .., , PROJECT 7-o i� c �P�' P�t /��%� From 3' /2 To ,� � 1 CflNTRACTOR: �i3"k �-�ew� � ',�c. REQUES? FOR PAYMENT NO. �« � ADDR�SS: 7�O,S` Qeec� s ! �C � �,:�r�y . ..�,�. .�-s SUMMARY: � � 1. Original Cantract Amount �� 3��(� � 2. Change �rder - ADDtTION $/, ��'O a � . „� 3. �hange Order - �EDUCTION $_ , �` � p� . � 4. Revised Contract Amoun# � `'��(,� , �. _ To#al Completed and Stared to Date $ _ : �Q�7,�' �� 6. Less Retainage C� %�F,`MC f� � -B , 7. Total Earned Less Refiainage $�O 7„� �` . ` 8. Less Amount Paid Previously �- �_3�, �' ��'� � 9. AMOUNT DUE THIS CURRENT REQUEST ��_ r�' �� ; 7'he undersigned Contractar certifies that to the best of his knowledge, infarmatian and belief, the work �overer! by this application for payment has been comple#ed in accordance with the contract docum�nts, that all amounts have been paid by him for woric for whioh previous paymen#s were received from the Cify and that current payment shown herein is now due. � f Contractor, V r s� ce ��e�c,�+ e r� �,� e- � � � By: � Reoommended for Payment �°�� r° � � �'"'�'''� �''�' .� , �y� ATTACN ITEMi2ED 1NV0lC� �Title: f G�� Date• � � � � �" / �- � � � �' � � � �.. Inspect. Maintain> Rehabilitat�. www.visu=sewer.com C1TY OF APPLE VALLEY` INVOIC� NUMBER: 23166 7100 147TH STREET WEST I'NVOICE DATE: 4i27/2032 APF'L,E VA��EY; MN 5�124-9016 (PAGE 1 C3F 2) AT'7'N: ACCUUNTS PA'YABL� CfJSTOMER NC?. 1675 RE;: 201'[ CURED'!N PLACE PfPE R�PAtR JOB NO. 12012M' PRt)JECT 2019-151 PAY ESTIMATE N{?. FfNAL GQMPLETEQ EST., THIS TQ iTE€VI D�SCRIPTION QTY l�1Ni PRICE PERIQI? C�ATE AMOUNT 9 15" X 3' CfPP 1 SEG 1,650:00 - 9_OQ: �,650.00' 2 9" X 3` ClPF' 6 SEG 1,27Q.{70 1.00 6.0(l 7,62Q.00 3 9" 7C 4' C!f'P 2 SEG 1,270�00 - 2.f}:C} 2,64Q.�0 4 9" X 5' CIPP 1 SEG 1,27Q♦t30 - 1.OQ 1,27Q.00 5' 9° X 6' �lPP 4 SEG 1,27�.00 1.00 9,27Q.00 6 9 X T CiPP 'E S�G 1,450.00 1:04 1.0(} 1,45t1.00 7 8" X 3' CIRR 1D SEG 1,27fl:Q0 1.00 1�.0(7: 12,700.Q0 8 8"X 5 CIPP 1 SEG 9,270.00t - 1.CJ0' 1,27O,Op 9 8" X 6' C1PP 2 SEG 1,450.dQ 1.0(# 2.00 2,900.QQ 1Q 8�� X 8' C{PP 1 SEG '(,450.00 - 9.00 1,450.00 11 GRt7UT AAPUCATIO'P! 3 SVC` 500:D0 3.00 3:0(} 'f,500.OQ 12 SEFtV3CE RE1NS1"ATE 6 SVG 52�.00 - 6.�0 3,1�0.00 A ADDITIb'NAL FDOTAGE $" SEG' 330:(�0- - 6.OQ 1,9$4:C#0 B AD6{T{ONAL FOOTAGE 9" SEG 33[3.00 - -: _ �su-Sewer, Inc. W230 N4855 Betker Dr, Pewaukee, WI 53072 (P} $Otl-$76-$47$ / 262-695-23�0 (F) 252-695-2359 Egc�al Employmerrt qpportunity/Affircr�ative Actioce Err�ployer � � - r �r�spect. Main�a�n, Re�abilitate. wv�rw.visu-s�wer.c�m CITY OF APPL� VALLEY lNVOICE NUMBE�: 23166 71Oa 1477H STREET WEST {NitOlCE DA�E`. 4127�2D�2 APPLE VALLEY, MN 55124-90'i6 (PAGE 2 QF 2} ATTN: ACCC�U[�TS PAYABLE CUSTOM�R NQ. 1675' RE: 2Q11 CUR�D 1N PLACE PEPE REPAIR JOB Nd. 12012M PRQJEC7` 2fl11-151 PAY ESTlMATE ND. F{tVAL CGMPLETED EST. THlS T4 ITEM C3E�CRfPTlQt� QT`( U/M PRICE PERI{}D DATE A�UUNT' TUTAL 1N�RK COMPLETEI? Q0,750.Q0 �LEASE REMIT TC3: L�SS 5°/a RETAINAGE - ViSU-SEWER, iNG. LESS PREUIOUS INVOICES 32,119.50 P.O. BOX ${}4 PEWAt1KEE, WI 53072-0804 �OTAL AMO'UfVT DUE 8,63Q:5� DUE €��'QN R�CEIPT OF fNUQ10E. A SERVICE CHARGE QF 9'l/2 °/a PER MONi'H MAY BE CHARGED ON ALL PAST DU� ACCC)UNTS'. UEtdt30R' # -__-__— �.__ �fC�._�,,,�:�e. �? fl. # !�h'''.F= �F.(;Ftitc=i� �� Z � ,�� t� USE TA�C' TAX AMT �ccou�rr ,� Visu-Sewer, Inc, W23b N4855 E3etker 17r, Pewaukee, WI 53�72 (P} 800-876-$478 / 252-695-2340 {F) 262-595-2359 Equai Employmet�t Opportunif,yjAffirmative AcTion Employer :::. n � ..... �,I v 1 . � .... ... City of App�e Va��ey MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: Michael Glewwe, Public Works Superintendent DATE: July 12, 2012 SUBJECT: ACCEPTANCE AND FINAL PAYMENT ON AGREEMENT WITH BUDGET SANDBLASTING & PAINTING, INC., FOR AV PROJECT 2012-120, 2012 RECONDITIONING AND PAINTING OF STEEL FENCE SECTIONS, RENCE SUPPORT POSTS, AND DECORATIVE LIGHT POLES On April 12, 2012, City Council approved an agreement with Budget Sandblasting & Painting, Inc., in the amount of $57,974.40 for painting Ring Route fence sections, fence support posts, and decorative light poles. Budget Sandblasting & Painting, Inc. has completed work per the agreement. The improvements have been inspected and found to be acceptable for final payment. Recommended Action: Approve Acceptance and Final Payment on Agreement with Budget Sandblasting & Painting, Inc., for AV Project 2012-120, 2012 Reconditioning and Painting of Steel Fence Sections, Fence Support Posts, and Decorative Light Poles in the amount of $2,898.72. MG:dsm Attachments c: Todd Blomstrom PAYMENT VOUCHER #3 2012 Reconditioning and Painting of Steel Fence Sections, Fence Support Posts, and Decorative Light Poles AV Project 2012-120 For Period Ending: June 27, 2012 OWNER: CONTRACTOR: City of Apple Valley Budget Sandblasting & Painting, Inc. 7100 147th Street West 6202 Concorde Blvd. Apple Valley, MN 55124 Inver Grove Hts., MN 55076 Phone: 651-450-7992 Amount of Contract: $57,974.40 Total Amount $57,974.40 Contract Value Amount of Work Less Net Account Per Agreement Certified Less Previous Amount Number 4��2�20�2 To Date Retained Payments Due Streets Division 1625-6249-2012120R $57,974.40 $57,974.40 $0.00 $55,075.68 $2,898.72 Subtotal $57,974.40 $57,974.40 $2,898.72 Total 57 974.40 $57,974.40 2 898.72 Date: `�— �—/�_ �� `_ _) Public Works Superinte d t- Streets Date: �, 09• i z � Public Works Director CITY OF APPLE VALLEY, MINNESOTA APPLICATION FOR PAYMENT DATE: �—�-� I�-- FOR PERIOD: �' a—`'c� PROJECT: �V �1.0��— � �-C"� From To CONTRACTOR: ��„� �� G,`+,�t�' b�G�.S�U: }- REQUEST FOR PAYMENT NO. - ri�7c�{ � Pa��+�'`� ADDRESS: � � � � �.Q,¢. i�,�.vpQ, �v�� ,��v�. !� �� r�►-v 55 �� SU M MARY: 1. Original Contract Amount $�� 7 r�� 2. Change Order - ADDITION $ 3. Change Order - DEDUCTION $ 4. Revised Contract Amount $�J 7�i 7�{ t"�( l� 5. Total Completed and Stored to Date $ 6. Less Retainage % $ 7. Total Earned Less Retainage $ 8. Less Amount Paid Previously $�J �0�,� 9. AMOUNT DUE THIS CURRENT REQUEST $ r�� The undersigned Contractor certifies that to the best of his knowledge, information and belief, the work covered by this application for payment has been completed in accordance with the contract documents, that all amounts have been paid by him for work for which previous payments were received from the City and that current payment shown herein is now due. Contractor: �� / � By: Recommended for Payment � By: , � ATTACH ITEMIZED INVOICE Title: Date: � �—�� ' V ' D t: 2 2012 In oice # � �� ,� �,��j #�� BUDGET SANDBLASTING & PAINTING, INC. ��.."� t'��,� t�g�'"; ��SE'��l' + FLOOR TECH COATINGS - BUDGET PAINTING � x�� v n Bar Pr i n �� , Ste e ry ( es de t) ' ' � ' 6202 Concord Blvd, '` � Inver Grove Heights, MN 55076 �.�� 651-450-7992 Of�ce 651-�50-8286 Fax Email: bs-p(camsn.com Website: www.bsp-mn.com o: Location: itv of Ap�le Vallev 100 147 Street pple Vatlev, MN 55124 /O: AV Proiect: 2012-12Q Mike Glewwee QUANTITY DESCRIPTION PRtCE Regarding reconditioning and painting of steel fence sections, Fence support posts, and decorative light poles. Amount Due $ 2,898.72 Terms: Net ten days THANK YOU FOR YOUR BUSINESS! ... . 2 .... �.I��I ..... :�: City of App�e Va��ey MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: Michael Glewwe, Public Works Superintendent DATE: July 12, 2012 SUBJECT: ACCEPTANCE AND FINAL PAYMENT ON AGREEMENT WITH JIRIK SOD FARMS FOR AV PROJECT 2012-122, 2012 SOD REPLACEMENT SERVICES On March 8, 2012, City Council approved an agreement with Jirik Sod Farms in the amount of $10,500 for sod replacement services. Jirik Sod Farms has completed work per the agreement. The improvements have been inspected and found to be acceptable for final payment. Recommended Action: Approve Acceptance and Final Payment on Agreement with Jirik Sod Farms for AV Project 2012-122, 2012 Sod Replacement Services in the amount of $3,480. MG:dsm Attachments c: Todd Blomstrom PAYMENT VOUCHER 2012 Sod Replacement Services AV Project 2072-722 For Period Ending: June 6, 2012 OWNER: CONTRACTOR: City of Apple Valley Jirik Sod Farms 7100 147th Street West 20530 Blaine Ave. Apple Valley, MN 55124 Farmington, MN 55024 , Phone: 651-460-6555 Amount of Contract: $10,500.00 Total Amount $10,500.00 Contract Value Less Amount of Work 0 Less Net Account Per Agreement Certified Percent Previous Amount Number Marcn s, 20�2 To Date Retained Payments Due Streets Division 1665-6249-2012-122 $6,000.00 $1 ,630.00 $1 ,630.00 Utilties Division 5330-6269-2012-122 $4,500.00 $1,850.00 $1,850.00 Subtotal $10,500.00 $3,480.00 $3,480.00 Total 10 500.00 3 480.00 3 480.00 a Date: �— � � Public Works uperinte en treets Date: a? •oy • i Z ,� Publ' Works Director CiTY OF APP�E VALLEY, MINNESQTA APPLICAT(ON F�R PAYMENT �ATE: `�-�c�S�f � FOR PERIOU; PROJEC��12 e�� ,r��-- Fram��,��2-Ta ��: �"��,1/�; �-�- CONTRACTQR: /tr?afU�� rrr� REQllEST FfJR PAYMENT NQ. _ AQDRESS; c..--�.�� e��7�' �U� �� / �,..��:.�.?� SU MMARY: 1. Original Contracfi Amount $ I�C'�, �� 2'. Chang� Order- ADD1710N $ 3. Change Order - L}EDUCTI�l� $ 4. Revised Cantract Amount $ 5. Total Gompleted and Stored to Date $ 6. Less Retainag� % $ 7; Tota! Earned Less Retainage $ 8. �.ess Amaunt Paid Previous(y $ 9. AMC7U�JT DUE THIS CURRENT REQUEST $� �• �,..�., The undersignetl Confractor certifies that'to the besf af his knowledge, information artd belief, the work covered by this ap,plication #c�r payment has laeen comp{eted in accordaoce wifh the cantract documents, that a(I amaunts have been paid by him for wark for which pre�ious payments were received from the Ci•(y and that curr�nt payment showrt here' 's naw due: C ,�/ C�t3�J' ��4�'`t ontra ors ! C �.../ Recommendecf#or Payment ; t :� By: ATTACH ITEM1ZEd INVOICE Tit[e; Date: ��- 3 --/a� ___ _._ •'�'—c� �� , �� + � ` ��}�34 BCaine Av�, Farmin�tor�, Mi� 55{}24' pAT� Sf25/2012 ��1-46C}-fi5�5 � �ax: ��w�6fl-8347 tt��! C�c�t� ;� _� ._. �� _. � � ��.--- �8� �, Invoice # z6943 C�A"M`� ��;f��"� TO �� 2<��2 Cit}j of Apple Valley Attn; Accounts Payable �JSE TAX TAX A3�tIT 7I04 147th St W _ _ � 1aPple Valiey-. MN 55124 AGCfJt1�1T # �._---�u:� TE�NiS ��t�JECT I�t�c c�it recei�st �TY C}E��fiIPTIQN i RAT� AMOUhlT' � ; Misc plow da�nage patches see attached 1,630 Hand work, Rernoval & Sc�d insiall ' 1.40 I,b30.OQ � ; � ' Water 8c Sewer Re�a��irs 1,850 ' Ha�d ti�Tc�rk� �ernoual & Sud install ' 1.00 1,85{?AO 1 ��"� � " � , ;"'�� fi �` �"�` ��`� � � �.� ` ��r�� -� ��;� ��. *��,�.,,.� �� 3: w�� tp�� $3,4�3(�.00 � � � ' ��a��ar��iu.rir�e�~.� S les Tax {6.875 0)' �o.o�� 1��.�. ��_a�o.�o ' ... �}, N� 3 :::: • .... ... City of App�e Va��ey MEMO Public Works Department TO: Mayor, City Council, and City Administrator FROM: Carol Blommel Johnson�p"ublic Works Superintendent DATE: July 12, 2012 SUBJECT: ACCEPTANCE AND F1NAL PAYMENT FOR AV PROJECT 2010-139; 2010 CIPP REPAIRS On December 21, 2010, the City Council approved an agreement with Midwest Trenchless Technologies to perform Cured In Place Pipe (CIPP) repairs. The work has been inspected by staff and found to be acceptable for final payment. Funding for the CIPP repairs was included in the 2010 Public Works Utilities Division Operating Budget. Original Agreement Amount $25,070.00 Change Order No. 1 $10,615.00 Amended Agreement Amount $35,685.00 Less Pay Request 1 ($21,346.50� Remaining Balance $14,338.50 Recommended Action: Approve Acceptance and Final Payrnent on Agreement with Midwest Trenchless Technologies, for AV Project 2010-139, 2010 CIPP Repairs, in the Amount of $14,338.50. CBJ:cIg Attachments c: Todd Blomstrom, Public Works Director PAYMENT VOUCHER - Pay Request Final 2010 CIPP Repairs AV Project 2010-139 For Period Ending: January 18, 2012 OWNER: CONTRACTOR: City of Apple Valley Midwest Trenchless Technologies 7100 147th Street West ** Payment is to Northern Escrow Inc. Apple Valley, MN 55124 25648 200th Street Belle Plaine, MN 56011 Phone: 952-873-3292 Amount of Contract: $25,070.00 Change Order 1 $10,615.00 Total Amount $35,685.00 Contract Value Less Amount of Work 5 Less Net Account Per Agreement Certified Percent Previous Amount Number dated December21 20�o To Date Retained Payments Due Utilities Division 5375-6269 $25,070.00 $35,685.00 $21,346.50 $14,338.50 Change Order 1 $10,615.00 Subtotal $35,685.00 $35,685.00 $21,346.50 $14,338.50 Total $35,685.00 $35,685.00 $0.00 $21,346.50 $14,338.50 *"January 13, 2011 memo from James Sheldon: All contract funds relating to this project are to be sent to Northern Escrow, Inc for distribution. Address: Northem Escrow, Inc., 1276 South Robert Street, West St. Paul, MN 55118 Date: 7 �-�� 2— � Public Works Superi ndent Date: '� � c�i • i 2- �� Public Works Director ADMINISTRATION PW/FINANCE DATA/PAYMENT VOUCHER-PW CITY OF APPLE VALLEY, MINNESOTA APPLICATION FOR PAYMENT DATE: ` i ��l,P I I r L FOR PERIOD: PROJECT: �t��,� ��c r C1 P� ��r� L;� From To � � CONTRACTOR: i c �Y'{ `;� REQUEST FOR PAYMENT NO. ��nc� ADDRESS: � `��'� �. � ��.P �I(1o� d'h N` S(c� I 1 SiJMM�iRY: �5 � 6C'� 1. Original Contract Amount � $ � � �� 2. Change Order - ADDITION $_ ��' ��S � � � 3. Change Order - DEDUCTION $ � 4. Revised Contract Amount $ �� +U�� 5. Total Completed and Stored to Date $ 6. Less Retainage �% � �du� � \� ��- flod•+ $ \, � a'�i � S O 7. Total Earned Less Retainage $ 3� �� `� , - � 8. Less Amount Paid Previously $�� 9. AMOUNT DUE THIS CURRENT REQUEST $ I 33� �� The undersigned Contractor certifies that to the best of his knowledge, information and belief, the work covered by this application for payment has been completed in accordance with the contract documents, ihat all amounts have been paid by him for work for which previous payments were received from the City and that current payment shown herein is now due. Contractor: r � e ' �� U -1�'�' By: Recommended for Payment By: ATTACH ITEMIZED INVOICE Title: --7 Gv � ..SvP � , Date: � ' � � �— . MIDWEST TRENCHLESS TECHNOLOGIES INC IIIVOICe DBA SWEDLUND SEPTIC & SULL[VAN SERVICES 25648 � 200TH STREET Date Invoice # BELLE PLAINE MN 5601 i 1/16/2012 5417 952-873-3292 Bill To City of Apple Valley Attn: Carol Johnson 7100 147th Street West Apple Valley, MN 55124-9016 952-953-2500 Terms Due on receipt Description uNIT QTY. Unit Pri... Amount Sanitary Sewer CIPP Short Liner Project 2010-139 Final Invoice Liners added due to existing cracks spreading from packer installing scheduled liners: Municipal Short Liners 3B0226 to 3B0225 = 4' @ 68' 1.00 1,395.00 1,395.00 Municipal Short Liners 3B0227 to 3B0226 = 5' @ 31.5' 1.00 1,445.00 1,445.00 Municipal Short Liners with 2 taps 3B0121 to 3B0120 @ 8' 1.00 2,545.00 2,545.00 Municipal Short Liners with fap 3B0078 to 3B0077 @ 115' 1.00 2,145.00 2,145.00 Municipal Short Liners with tap 3B0227 to 3B0226 @ 18.2' 1.00 2,145.00 2,145.00 Municipal Short Liners with tap 2W0004A to 2W0004 @ 1.5' 1.00 2,145.00 2,145.00 Exca�ated @ Midwest Trenchless expense/ Short Liner 2W0221 to 1.00 1,395.00 1,395.00 2W0220 @ 136.15 Amount of Retainage held from 1 st payment 1,123.50 1,123.50 Thank you for your business. TOt1I $14,338.50 PERSONNEL REPORT � , N July 12, 2012 EMPLOYMENT ACTIONS The following employment actions are recommended for City Council approval: First Last � Pay Pay Pay pate Name Name Action Position Status Dept. Rate Type Scale (on or about) Mary Muelier Rehire Elections Assistant Seasonal 1015 $ 19.00 Hourly H 7/13/2012 Matthew Small Hire Professionallntern Seasonal 1400 $ 14.00 Hourly F 7/13/2012 City of Apple Vailey Human Resources Page 1 of 1 �'t' . i � ADDENDUM PERSONNEL REPORT �uly 12, 2012 ADOENDUM EMPLOYMENT ACTIONS The following employment actions are recommended for City Council approvai: First Last Pay Pay Pay Date Name Name Action Position Status Dept. Rate Type Scale (an or about) Acting Acting Parks & Thomas Adamini Assignment Recreation Director Full-time 1700 $ 92,623.00 Annual 20 7/21/2012 City of Apple Valley Human Resources Page 1 of 1 s.a. � M E M O R A N D U M TO: Mayor, City Council and City Administrator FROM: John Rechtzigel, Acting Police Chief Pam Walter, Crime Prevention Specialist DATE: July 9, 2012 SUBJECT: Night to Unite Proclamation Night to Unite is a crime prevention initiative sponsored by the Minnesota Crime Prevention Association, AAA of Minnesota/lowa, and local law enforcement agencies. Night to Unite celebrates and strengthens our neighborhoods and helps develop community partnerships by: • Providing the opportunity for people to get to know one another in their neighborhoods; and • Developing neighborhood relationships by bringing City government and communities together; and • Increasing awareness of crime prevention and local law enforcement efforts. Night to Unite is an effective and fun way for all of Apple Valley to get out with their neighbors, prevent crime and meet the public servants who serve them. Recommendation City staff recommends that the City of Apple Valley adopt the Night to Unite proclamation Action Required If the City Council so desires, proclaim Tuesday August 7, 2012 as Night to Unite. PKW;pkw Attachment: Proclamation Night to Unite Activities Agenda CITY OF APPLE VALLEY PROCLAMATION WHEREAS, the Minnesota Crime Prevention Association, along with AAA of Minnesota/Iowa, and local law enforcement agencies is sponsoring a statewide program called Night to Unite on August 7, 2012; and WHEREAS, Night to Unite is designed to get to know one another in your neighborhood, build neighborhood involvement by bringing police and communities together; and to bring an awareness to crime prevention and local law enforcement efforts; and WHEREAS, Night to Unite supports the idea that crime prevention is an inexpensive, effective tool in strengthening police and community partnerships; and WHEREAS, Night to Unite provides opportunities to celebrate the ongoing work of law enforcement and neighborhoods in Apple Valley by working together to fight crime and victimization and increase public safety for all citizens; and WHEREAS, the citizens of Apple Valley play an important role in assisting the Apple Valley Police Department through joint crime, drug, and violence prevention efforts. NOW, THEREFORE, the City Council of the City of Apple Valley, Dakota County, Minnesota, hereby calls upon all citizens of Apple Valley to participate in Night to Unite on August 7, 2012. FURTHER, LET IT BE RESOLVED that in Apple Valley Tuesday, August 7, 2012, is hereby proclaimed as: NIGHT TO UNITE PROCLAIMED this 12 day of July, 2012. Mary Hamann-Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk CITY OF APPLE VALLEY PROCLAMATION WHEREAS, the Minnesota Crime Prevention Association, along with AAA of Minnesota/Iowa, and local law enforcement agencies is sponsoring a statewide program called Night to Unite on August 7, 2012; and WHEREAS, Night to Unite is designed to get to know one another in your neighborhood, build neighborhood involvement by bringing police and communities together; and to bring an awareness to crime prevention and local law enforcement efforts; and WHEREAS, Night to Unite supports the idea that crime prevention is an inexpensive, effective tool in strengthening police and community partnerships; and WHEREAS, Night to Unite provides opportunities to celebrate the ongoing work of law enforcement and neighborhoods in Apple Valley by working together to fight crime and victimization and increase public safety for all citizens; and WHEREAS, the citizens of Apple Valley play an important role in assisting the Apple Valley Police Department through joint crime, drug, and violence prevention efforts. NOW, THEREFORE, the City Council of the City of Apple Valley, Dakota County, Minnesota, hereby calls upon all citizens of Apple Valley to participate in Night to Unite on August 7, 2012. FURTHER, LET IT BE RESOLVED that in Apple Valley Tuesday, August 7, 2012, is hereby proclaimed as: "NIGHT TO UNITE" PROCLAIMED this 12th day of July, 2012. � �, M y Ha nn ol , Mayo ATTEST: �A�r Ywva-- A.F'.) Pamela J. Gackst er, City Clerk � � � � � ! � li,il �: �..� NIGHTtQ �T�� Neighbors Joining Together Agenda Following is a listing of events taking place on Apple Valley's Night to Unite. Please feel free to attend any and all of the events listed. If you need more information, call Pam Walter at 953-2706. Thank you in advance for your participation to help make this Apple Valley's most successful Night to Unite! Business Watch Picnic — 11:30 a.m. — 1:30 p.m. at fabulous Fire Station 1(Co.Rd. 42 and Hayes Road) again. $4 donation for picnic lunch (hot dog/brat, chips, and pop). Free Culver's frozen custard and drawings for great prizes. Goody bags to the first 100 in attendance. Volunteer briefing - 5:00 p.m. at the Apple Valley Police Department training room. Gathering to divide up neighborhood parties. Cookies and refreshments provided! Neighborhood gatherings — 5 p.m. — 10 p.m. Expected to have 100+ neighborhood parties again this year! ** We will again be collecting school supplies for children in need in ISD 196. Neighborhoods are encouraged to collect the supplies and deliver them to the Police Department after their gathering. The supplies will be given to the Community Action Council for distribution. See attached flyer for more information. 5.a.2 M E M O R A N D U M TO: Mayor and City Council Tom Lawell, City Administrator FROM: Jon Rechtzigel, Acting Police Chief Pam Walter, Crime Prevention Specialist DATE: July 9, 2012 SUBJECT: Night to Unite Donation The Apple Valley Wal-Mart Store has offered a$500.00 donation in the form of gift cards for use with this year's Night to Unite celebration. Recommendation The donation available from Wal-Mart does not require matching funds. The Police Department would like to use the donation to offset costs associated with this year's Night to Unite celebration. Action Required If the City Council so desires, please acknowledge the receipt of this donation by the Apple Valley Wal-Mart to be used to help offset costs associated with the Night to Unite celebration. JGB:jgb Attachment: Resolution CITY OF APPLE VALLEY RESOLUTION NO. 2012- A RESOLUTION ACCEPTING DONATION WHEREAS, the City Council of Apple Valley encourages public donations to help defray costs and improve the quality of life in Apple Valley; and WHEREAS, the Apple Valley Wal-Mart has offered to donate $500.00 to the Police Department's Night to Unite celebration; and WHEREAS, Minnesota Statutes 465.03 requires that all gifts and donations of real or personal property be accepted only with the adoption of a resolution approved by two-thirds of the members of the City Council. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, that this donation is hereby accepted for use by the City. BE IT FURTHER RESOLVED that the City sincerely thanks our local Wal-Mart store for the gracious and generous donation and their support of the Police Department's Night to Unite celebration. ADOPTED this 12th day of July, 2012. Mary Hamann-Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk �• � �� ...� �.�� .� �� City of App�e Va�ley MEMO Administration TO: Mayor and City Councilmembers FROM: Tom Lawell, City Administr�� DATE: July 9, 2012 SUBJECT: Randy Johnson Retirement Proclamation DISCUSSION As you are all aware, Randy Johnson has announced his retirement effective July 20, 2012. As the July 12�' City Council meeting will be his last official meeting as our Parks and Recreation Director, it would be appropriate at that meeting to formally acknowledge his 25 years with our City and his many accomplishments. To that end, attached please find a PROCLAMATION DESIGNATING JULY 20, 2012 AS RANDY JOHNSON DAY IN APPLE VALLEY. Our Park and Recreation system has grown remarkably over the past 25 years and Randy has played a key role in making our system one of the very best in the Twin Cities. Our residents can now enjoy 50 parks encornpassing 879 acres, 100+ athletic fields and 65 miles of trails. In 2011 alone, over 400,000 park users enjoyed the Family Aquatic Center, Teen Center, Johnny Cake Ridge Park and Quarry Point Park. Over 31,000 rounds of golf were played at Valleywood Golf Course and over 3,000 hours of ice time were enjoyed at our two arenas in 2011. Our Parks and Recreation facilities are well used, well designed and well maintained and we have benefitted greatly from Randy's leadership over the years. ACTION REQUIRED In recognition of Randy's 25 years of dedicated service to our community, it is recommended that the Council adopt the attached PROCLAMATION DESIGNATING JULY 20, 2012 AS RANDY JOHNSON DAY 1N APPLE VALLEY. CITY OF APPLE VALLEY A PROCLAMATION DESIGNATING JULY 20, 2012 AS RANDY JOHNSON DAY IN APPLE VALLEY WHEREAS, Randy Johnson began his employment with the City of Apple Valley as Recreation Services Manager in 1986, and WHEREAS, Randy was quickly promoted to the position of Parks and Recreation Director in 1987, and WHEREAS, in the subsequent 25 years, Apple Valley has grown to a community with a population of over 50,000 with 50 parks encompassing 879 acres, 100+ athletic fields and 65 miles of trails, and WHEREAS, Randy has been an instrumental community leader during this time of dynamic transformation and incredible growth, and WHEREAS, throughout his entire career Randy has consistently represented the Park and Recreation needs of the community and has been a tireless advocate for active living, and WHEREAS, Randy's efforts have contributed greatly to having our City recognized as a premier place to live, work and play, and WHEREAS, Randy has fostered the highest professional and personal working relationships inside and outside the organization, and WHEREAS, Randy has now decided to transition to a well-earned retirement after a long and productive career and his last day with the City will be July 20, 2012, and WHEREAS, Randy will be missed by the City of Apple Valley as part of our "family" and we extend to him our sincere appreciation for his valued friendship, service and contributions to the City. NOW, THEREFO.RE, the City Council of Apple Valley, Minnesota, does hereby proclaim July 20, 2012 as Randy Johnson Day in Apple Valley, Minnesota in honor and recognition of his distinguished service to our community, and BE IT FURTHER PROCLAIMED that we extend to Randy our congratulations and best wishes for a rich and rewarding retirement. Adopted this 12 day of July, 2012 Mary Hamann-Roland, Mayor CITY OF APPLE VALLEY PROCLAMATION WHEREAS, Randy Johnson began his employment with the City of Apple Valley as Recreation Services Manager in 1986; and WHEREAS, Randy was quickly promoted to the position of Parks and Recreation Director in 1987; and WHEREAS, in the subsequent 25 years, Apple Valley has grown to a community with a population of over 50,000 with 50 parks encompassing 879 acres, 100+ athletic fields and 65 miles of trails; and WHEREAS, Randy has been an instrumental community leader during this time of dynamic transformation and incredible growth; and WHEREAS, throughout his entire career Randy has consistently represented the Park and Recreation needs of the community and has been a tireless advocate for active living; and WHEREAS, Randy's efforts have contributed greatly to having our City recognized as a premier place to live, work and play; and WHEREAS, Randy has fostered the highest professional and personal working relationships inside and outside the organization; and WHEREAS, Randy has now decided to transition to a well-earned retirement after a long and productive career and his last day with the City will be July 20, 2012; and WHEREAS, Randy will be missed by the City of Apple Valley as part of our "family" and we extend to him our sincere appreciation for his valued friendship, service and contributions to the City. NOW, THEREFORE, the City Council of Apple Valley, Dakota County, Minnesota, does hereby proclaim July 20, 2012, to be "RANDY JOHNSON DAY" in Apple Valley, Minnesota, in honor and recognition of his distinguished service to our community; and BE IT FURTHER PROCLAIMED that we extend to Randy our congratulations and best wishes for a rich and rewarding retirement. PROCLAIMED this 12th day of July, 2012. � ATTEST: Ma Ham - and, ayor �arne,(� Ga�f2a�!'.��v Pamela J. Uackste er, City Clerk . �� ! � Construction Projects U pdate City ofApple Valley July 12, 2012 � � � � � � � � � W �� , ` � � Water Demand Rates Month of July 2012 Total Water Demand zo 18 16 - - - - - - - - - - - - - - - - - - - - - - � N 14 � O � 12 � - - (� � 10 N � 0 � 8 G 6 4 2 0 --r- 1 2 3 4 5 6 7 8 9 10 11 12 Date - Month of July , � � � Water I rrigation Restrictions City Code 51.05 Irrigation Restrictions May 1 to September 30 Prohibited 11 a.m. to 6:00 p.m. W � � W � � � L � � W U. i • ' � � Cedar Avenue Northbound Lanes Lane Construction � �.�: �� t. � ��- ��.e � � :��; g� , ti a� � `. e � ,.;, a arz., : .„7�,r ��`� � � x t � � ' k " " �� as' � ", W; : s �^` 4� "��,, �� sa: €�;,� �. � ... �.,r,; . �, r, , ..,.. �. i= h. � . � ��1I � �9l� �Q'11� 4h: 1 P p . �! i CedarAvenue Construction �: Northbound Lane Construction ■ Concrete curb installation along east side ■ Northbound Outside Lanes — week of July 23 �� 142nd Street West Closure ■ Friday and Saturday, July 13 and 14 ■ Underground Utility Installation _= 147t" Street Intersection ■ Underground utility work east leg ■ Concrete curb installation west leg next week • � � � CedarAvenue Construction �. Roadway Substantial Completion Date ■ November 1, 2012 �� Information: www.co.dakota.mn.us W � � W / � � � � �♦^� V, � � � � � � � � � ;� . ...e ,. � , ,. � � I � �, ` . . Q �, � CedarAvenue Construction w �� 4 � � , � e � _ . ii � � �� I , , � * �� I Road Closure A� ■ South of 140t" Street � � e ■ Two weeks for construction � � � «y �� .�. � ,�� .�'� �r� � . . - n .- y '. �� Substantial Completion �' ��,`�� £� � �� ■ Northern Portion Aug 2012 ��. s ■ Southern Portion Oct 2012 � Y � � �� ',. , t; ° .. 34� ��" � ,�- °�� ' �; � �o2o3ft , . � � 147t" Street Flagstaff to Johnny Cake Ridge Road .� i 147t" Street E�ension FlagstafF to JCRR x�� ' s: � �� s�, .i i � 47 StreGt EXteC1SIOC1 Project Completion Date ' Flagstaf�to JCRR November �6, 20�2 � x �� . � �� r . �.J, � .• i Johnny Cake Ridge Road . .i • �OhC1Cly Cake Ridge ROad Project Cornpletion Date Trail Construction August 24, 2012 �� :� �� , ' � • Questions or Comments • i ! V . •iif •�*�• � /� w «�i �E p `/"`�� City of App�e V a��ey MEMO City Clerk's Office TO: Mayor, City Council, and City Administrator FROM: Pamela J. Gackstetter, City Clerk DATE: July 12, 2012 SUBJECT: CA�ENDAR OF EVENTS Following are upcoming events for your calendars: Day/Date Time Location Event Wed./July 11 7:00 p.m. Municipal Center Traffic Safety Advisory Committee Thur./July 12 5:30 p.m. Municipal Center Informal City Council Meeting Thur./July 12 7:00 p.m. Municipal Center Regular City Council Meeting * Fri./July 13 9:00 a.m. Municipal Center Special Informal Meeting Fri./July 13 6:00-9:00 p.m. Kelley Park Music in Kelley Park Concert Series Kelley Park Pond Mon./July 16 4:30 p.m. Near Enjoy!/ Fountain Ribbon Cutting Ceremony Seasons Senior Housing Tue./July 17 2:00 p.m. Municipal Center Cemetery Advisory Committee Wed./July 18 7:00 p.m. Municipal Center Planning Commission Fri./July 20 2:00-4:00 p.m. Appfe Valley Randy Johnson's Retirement Community Center Reception Fri./July 20 6:00-9:00 p.m. Kelley Park Music in Kelley Park Concert Series Thur./July 26 7:00 p.m. Municipal Center Regular City Council Meeting * Fri./July 27 6:00-9:00 p.m. Kelley Park Music in Kelley Park Concert Series Each of the above-noted events is hereby deemed a Special Meeting of the City Council, the purpose being informationai or social gathering. Only at events marked with an asterisk will any action of the Council take place. :sam R55CKREG LZ)v20000 CITY OF APPc ,LLEY 7/5/� 10:02:05 Council Check Register Page - 1 6/30/2012 -7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 923 7/6/2012 100101 ACE HARDWARE 9.36 CH PLUMBING SUPPLIES 35176 208871 48134 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC .93- CH DISCOUNT 35176 208872 48134 1060.6333 GENERA�-CASH DISCOUNTS MUNICIPAL BLDG & GROUNDS MNTC 5.13 FIRE NUTS/BOLTS 35260 208873 48160 1340.6229 GENERAL SUPPLIES FIRE BLDG & GROUNDS MNTC 5.87 FIRE BIT 35260 208874 48160 1340.6211 SMALL TOOLS & EQUIPMENT FIRE BLDG & GROUNDS MNTC 1.03- FIRE DISCOUNT 35260 208875 48160 1300.6333 GENERAL-CASH DISCOUNTS FIRE MANAGEMENT 4.26 POL DRILL BIT 67465 208876 48131 1210.6211 SMALL TOOLS & EQUIPMENT POLICE FfELD OPERATIONS/PATROL .40- POL DISCOUNT 67465 208877 48131 1200.6333 GENERAL-CASH DISCOUNTS POLICE AAANAGEMENT 53.43 IA2 BATTERY 68.69 208878 48321 5270.6215 EQUIPMENT-PARTS ARENA 2 EQUIPMENT MAINT-HAYES 5.00- IA2 DISCOUNT 68.69 208879 48321 5260.6333 GENERAL-CASH DISCOUNTS ARENA 2 MANAGEMENT-HAYES 233.69 GOLF PLUMBING SUPPLIES 35379 208880 48138 5160.6215 EQUIPMENT-PARTS GOIF IRRIGATION MAINTENANCE 63.12 GOLF NIPPLES 35379 208881 48201 5150.6229 GENERAL SUPPLIES GOLF COURSE MAtNTENANCE 27.78- GOLF DISCOUNT 35379 208882 48138 5150.6333 GENERAL-CASH DISCOUNTS GOLF COURSE MAINTENANCE 10.12 PK BOLTSET/KEY 35340 208883 48148 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 8.41 SWIM PLUMBING SUPPLY/EPDXY 35340 208884 48194 1940.6229 GENERAL SUPPLIES AQUATIC SVNM CENTER 12.80 PK HOSE COUPLE 35340 208885 48212 1765.6215 EQUIPMENT-PARTS PARK E�UIPMENT MAINTENANCE 12.79 PK U BOLT/ROPE CLIP 35340 208886 48337 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 16.02 HCSC FERTILIZER 67139 208887 48240 1920.6229 GENERAL SUPPLIES HAYES COMMUNITY 8 SENIOR CTR 93.93 SWIM PLUMBING PARTS 35340 208888 48278 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 6.40 SWIM PIPE 35340 208889 48293 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 4.13- PK DISCOUNT 35340 208890 48337 1730.6333 GENERAL-CASH DISCOUNTS PARK BUILDING MAINTENANCE 10.90- HCSC DISCOUNT 35340 208891 48278 1920.6333 GENERAL-CASH DISCOUNTS HAYES COMMUNITY & SENIOR CTR 14.95 UTIL WIRE STRIPPER LOCK 68079 208892 48097 5380.6229 GENERAL SUPPLIES SEWER LIFT STN REPAIR & MNTC 6.39 UTIL PLUGS 35231 208893 48145 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP MNT 14.40 UTIL SPRAY PAINT 35231 208894 48172 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP MNT 51.52 UTIL HARDWARE ITEMS 35231 208895 48294 5320.6229 GENERAL SUPPLIES WATER WELUBOOSTER STN MNT/RPR 12.81 UTIL GATE VALVE 35231 208896 48302 5320.6229 GENERAL SUPPLIES WATER WELUBOOSTER STN MNT/RPR 9.58 UTIL NIPPLE/BUSHING/TAPE 35231 208897 48326 5320.6229 GENERAL SUPPIIES WATER WELL/BOOSTER STN MNT/RPR 11.42 UTILMAP PRO GAS/NUTSlBOLTS 35231 208898 48300 5380.6229 GENERAL SUPPLIES SEWER LIFT STN REPAIR & MNTC 8.00 UTIL DRILL BIT 35231 208899 48106 5380.6211 SMALL TOOLS & EQUIPMENT SEWER LIFT STN REPAIR & MNTC 14.96 UTIL NUTS/BOLTS/SPRAY PAINT 35231 208900 48106 5380.6229 GENERAL SUPPLIES SEWER LIFT STN REPAIR & MNTC 17.09 UTIL FERTIIIZER GARDENVIEW 35231 208901 48268 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIR 15.09- UTIL DISCOUNT 35231 208902 63012 5365.6333 GENERAL-CASH pISCOUNTS SEWER MGMT/REPORTS/DATA ENTRY 631.19 924 7/6I2012 700022 ANCHOR PAPER CO 1572- FIN-DISCOUNT 00051146 208824 10327867 1035.6333 GENERAL-CASH DISCOUNTS FINANCE 7.85- POL-DISCOUNT 00051146 208824 10327867 1200.6333 GENERAL-CASH DISCOUNTS POLICE MANAGEMENT 7.85- REC-DISCOUNT 00051746 208824 10327867 1700.6333 GENERAL-CASH DISCOUNTS PARK & RECREATION MANAGEMENT .24- LIQ1-DISCOUNT 00051146 208824 10327867 5025.6333 GENERAL-CASH DISCOUNTS LIQUOR #1 OPERATIONS 24- LIQ2-DISCOUNT 00051146 208824 10327867 5065.6333 GENERAL-CASH DISCOUNTS LIQUOR #2 OPERATIONS R55CKREG LOG20000 CITY OF APPIE VALLEY 7/5l2012 10:02:05 Council Check Register Page - 2 6/30/2012 - 7/6/2012 Check # Date Amount Sup piier / Explanation PO # Doc No Inv No Accou�t No Subledge Accou�t Description Business Unit .24- LIQ3-DISCOUNT 00051146 208824 10327867 5095.6333 GENERAL-CASH DISCOUNTS LIQUOR #3 OPERATIONS 24.75 LIQ3-COPY PAPER 00051146 208824 10327867 5095.6210 OFFICE SUPPLIES LIQUOR #3 OPERATIONS 24.75 LIQ2-COPY PAPER 00051146 208824 10327867 5065.6210 OFFICE SUPPLIES LIQUOR #2 OPERATIONS 24.75 LIQ1-COPY PAPER 00051146 208824 10327867 5025.6210 OFFICE SUPPLIES LIQUOR #t OPERATIONS 839.51 REC-COPY PAPER 00051146 2D8824 10327867 1700.6210 OFFICE SUPPLIES PARK & RECREATION MANAGEMENT 839.51 POL-COPY PAPER 00051146 208824 10327867 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 1,679.05 FIN-COPY PAPER 00051146 208824 70327867 1035.6210 OFFICE SUPPLIES FINANCE 3,400.18 925 7/6/2012 700036 APPLE VALLEY CHAMBER OF COMMER 15.00 ADM JUNE MTG REG LAWELL 00064943 208766 14477 1010.6275 SCHOOLS/CONFERENCES/EXP LOCALADMINISTRATION 15.00 ADM JUNE MTG REG HAMANN-ROL9DtIS4943 208766 14477 1005.6275 SCHOOLS/CONFERENCESlEXP LOCAL MAYOR/CITY COUNCIL 15.00 ADM JUNE M7G REG GOODWIN 00064943 208766 14477 1005.6275 SCHOOLS/CONFERENCES/EXP LOCAL MAYOR/CITY COUNCIL 15.00 DEV JUNE MTG REG DYKES 00064943 208766 14477 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 15.00 DEV JUNE MTG REG NORDQUIST 00064943 208766 14477 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MAI�AGEMENT 15.00 GOLF JUNE MTG REG ZINCK 00064943 208766 14477 5105.6275 SCHOOLS/CONFERENCES/EXP LOCALGOLF MANAGEMENT 15.00 GOLF JUNE MTG REG BILEK 00064943 208766 14477 5105.6275 SCHOOLS/CONFERENCES/EXP LOCAL GOLF MANAGEMENT 105.00 926 7/6/2012 100360 ARCTIC GLACIER INC 124.00 GOLF-KTN ICE 00030107 208826 439217907 5120.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF KITCHEN 124.00 927 7/6/2012 100207 BDI GOPHER BEARING 5.70 GOLF-OIL SEALS 00046039 208789 6702087 5155.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 333.8 GOLF-BALL BEARINGS 00046039 208828 6706417 5155.6215 EQUiPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 339.57 928 716/2012 100379 CENTERPOINT ENERGY 8.77 5025.6256 O6/14/12 208903 56265598 5025.6256 UTILITIES-NATURAL GAS LIQUOR #1 OPERATIONS 12.43 LIQ 2 MAY 208904 55533673 5065.6256 UTILITIES-NATURAL GAS LIQUOR #2 OPERATIONS 52.20 IA2 MAY 208905 55978928 5265.6256 UTILITIES-NATURAL GAS ARENA 2 BLDG MAINTENANCE-HAYES 14.63 WELL 1 MAY ' 208906 55887046 5320.6256 UTILITIES-NATURAL GAS WATER WELL1600STER STN MNT/RPR 15.73 WELL 2 MAY 208907 55675684 5320.6256 UTILITIES-NATURAL GAS WATER WELUBOOSTER STN MNT/RPR 1,023.81 WELL 4 MAY 208908 55851604 5320.6256 UTILITIES-NATURAL GAS WATER WELL/BOOSTER STN MNT/RPR 73.61 WELL 5 MAY 208909 55851562 5320.6256 UTILITIES-NATURAL GAS WATER WELL/BOOSTER STN MNT/RPR 106.02 UTIL WTP MAY 208910 55877872 5325.6256 UTILITIES-NATURAL GAS WATER TREATMENT FCLTY MNTC/RPR 17.15 460 REFLECTION RD MAY 208911 75761361 5380.6256 UTILITIES-NATURAL GAS SEWER LIFT STN REPAIR & MNTC 1,324.35 929 7/6/2072 101747 CENTERPOINT ENERGY 62.53 FIRE STN 1 MAY 208796 55888184 ' ' 1340.6256 UTIUTIES-NATURAL GAS FIRE BLDG & GROI MNTC R55CKREG �Ciuti;20000 CITY OF APF., _�LLEY 7/5!: 10:02:05 Council Check Register Page - 3 6/30/2012 -7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Accou No Subledge Account Description Business Unit 16.23 FIRE STN 2 MAY 208797 55851539 1340.6256 UTILITIES-NATURAL GAS FIRE BLDG & GROUNDS MNTC 20.31 FIRE STN 3 MAY 208798 55533657 1340.6256 UTILITIES-NATURAL GAS FIRE BLDG & GROUNDS MNTC 45.96 CMF STRG BLDG 1 MAY 208799 56034416 1540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS & GROUNDS MNTC 19.24 CMF STRG BLDG 2 MAY 208800 55793483 1540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS & GROUNDS MNTC 22.64 CMF STRG BLDG 3 MAY 208801 56696487 7540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS & GROUNDS MNTC 67.25 SWIM BLDG MAY 208802 56284078 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 19.74 SWIM PARK MAY 208803 79512695 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 14.27 HAGEMEISTER PK MAY 208804 56100324 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 17.23 VAL MID PK MAY 208805 55611420 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 13.32 DELANEY PARK MAY 208806 55372148 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 12.82 HUNTINGTON PK MAY 208807 56346620 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 13.32 GALAXIE PK MAY 208808 55848238 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 13.79 AV EAST PK MAY 208809 55851521 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 17.64 TEEN CENTER MAY 208810 56281637 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 135.12 AVCC MAY 208811 55686299 1900.6256 UTILITIES-NATURAL GAS AV COMMUNITY CENTER 75.27 HCSC MAY 208812 79615332 1920.6256 UTILITIES-NATURAL GAS HAYES COMMUNITY & SENIOR CTR 2,237.99 SWIM MAY 208813 78955218 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 1,022.85 REDWOOD MAY 208814 55612972 1930.6256 UTILITIES-NATURAL GAS REDWOOD POOL 3,847.52 930 7/6/2012 100097 CLAREYS SAFETY EQUIPMENT 523.08 FIRE-SENSORS & GAS CAL 00035259 208775 144882 1330.6215 EQUIPMENT-PARTS FIRE OPERATIONS 523.08 931 7/6I2012 101366 ECM PUBUSHERS INC 175.00 GOLF-AD IN FOCUS MAGAZINE 00068737 208776 SP00004673 5105.6239 PRINTING GOLF MANAGEMENT 414.00 LEGAL BIDS-WTR TREATMENT FACII 208832 389894 5325.6239 PRINTING WATER TREATMENT FCLTY MNTC/RPR 589.00 932 7/612072 120313 FASTENAL COMPANY 47.00 PK-SEAL LOCKNUTS 00068906 208737 MNLAK80360 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 47.00 933 7/6/2012 102235 GOPHER SIGN CO 19,376.34 STR-SIGNS, 2012 MAINT PROGRAM00051108 208740 87932 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKERS 19,376.34 934 7/6/2012 100213 GOV FINANCE OFFICERS ASSN 305.00 GFOA MEMBERSHIP 208741 114001 1035.6280 DUES 8 SUBSCRIPTIONS F�NANCE 305.00 935 7/6/2012 100216 GRAFIX SHOPPE CITY OF APPLE VALLEY 7/5/2012 10:02:05 R55CKREG LOG20000 Council Check Register Page - 4 6/30/2012 —7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 319.43 FIRE-REFLECTIVE DECALS 00068885 208780 81112 1350.6229 GENERAL SUPPLIES FIRE VEHICLE MAINTENANCE 319.43 936 7/6/2012 137874 HEDBERG, RON 60.00 FIN DUES MNGFOA 202769 20120313 1035.6280 DUES & SUBSCRIPTIONS FINANCE 77.70 FIN MILEAGE JAN-MARCH 2O2769 20120313 1035.6277 MILEAGE/AUTO ALLOWANCE FINANCE 137.70 937 7/6/2012 101696 LAW ENFORCEMENT LABOR SERV 1,665.00 POL UNION DUES #71 208845 703127311210 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,665.00 938 7/6/2012 100279 LAW ENFORCEMENT LABOR SERVICES 315.00 SGT UNION DUES #243 208851 70312731122 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 315.00 939 7/6/2012 738249 MINNESOTA ENVIRONMENTAL FUND 45.50 MINNESOTA ENVIRONMENTAL FUND 208850 703127311215 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING 8AL SHEET 45.50 940 7/6/2012 100326 MN RECREATION 8 PARK ASSOC 10.00 SPORTS ROUNDTABLE - SKINNER 208659 7311 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK & RECREATION MANAGEMENT 10.00 947 7/6/2012 171219 NORTHERN SAFETY TECHNOLOGY INC 103.58 STR-STROBE BEACON 208783 30874 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE 103.58 942 7/6/2012 118834 OPEN YOUR HEART 125.50 OPEN YOUR HEART DEDUCTION 208846 703127311211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 125.50 943 7/6/2012 100886 PARK SUPPLY OF AMERICA INC 64.30 PK-SHOWER PARTS, AQUATIC CTR00069112 208762 42103900 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 295. PK-SHOWER PARTS, AQUATIC CTR00066895 208763 42102700 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 359.39 944 7/6/2012 122110 REINDERS INC 5,610.94 PK-FERTILIZER 00051145 208747 301547100 1715.6213 FERTILIZER PARK ATHLETIC FIELD MAINTENANC 5,610.94 945 7/6/�` 101709 SHAMROCK DISPOSAL R55CKREG LvG20000 CITY OF APP. �LLEY 7/5/: 10:02:05 Council Check Register Page - 5 � 6/30/2012 -- 7/fi/2012 � Chec # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 420.98 PK-30 YD DUMPSTER 00039459 208749 45230 1770.6240 CLEANING SERVICE/GARBAGE REMOVPARK GENERAL MAINTENANCE 4 STR-30 YD DUMPSTER 00039459 208749 45230 1610.6240 CLEANING SERVICE/GARBAGE REMOVSTREET/BOULEVARD REPAIR & MNTC 841.96 946 7/6I2012 100457 STREICHERS INC 26,440.00 POL-BALLISTIC VESTS 00051074 208750 1938472 7200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 26,440.00 947 7/6/2012 114799 TEE JAY NORTH INC 622.09 LIQ2-RPLC CLOSURE ON EXIT DOOR 208752 77850 5065.6266 REPAIRS-BUILDING LIQUOR #2 OPERATIONS 622.09 948 7/6/2012 100496 VAN PAPER CO 2.36- DISCT#1 00008795 208963 240750 5025.6333 GENERAL-CASH DISCOUNTS LIQUOR #1 OPERATIONS 235.75 BAGS#1 00008795 208963 240750 5025.6229 GENERAL SUPPLIES LIQUOR #1 OPERATIONS 1.88- DISCT#2 00008795 208964 240423 5065.6333 GENERAL-CASH DISCOUNTS LIQUOR #2 OPERATIONS 187.54 BAGS#2 00008795 208964 240423 5065.6229 GENERAL SUPPLIES LIQUOR #2 OPERATIONS 419.05 949 7/6/2012 138342 YOCUM OIL COMPANY INC 843.82 GOLF-SUPER 87 51106 208927 495424 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 438.87 GOLF-SUPER 87 51106 208928 495425 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 931.14 GOLF-SUPER 87 51106 208929 494266 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 176.68 GOLF-SUPER 87 51106 208930 494267 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 812.00 GOLF-SUPER 87 51106 208931 493095 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 284.29 GOLF-SUPER 87 51106 208932 493096 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 328.23 GOLF-SUPER 87 51106 208933 491910 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 499.16 GOLF-SUPER 87 51106 208934 491911 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 1,260.38 GOLF-SUPER 87 51106 208935 491106 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 700.15 GOLF-SUPER 87 51106 208936 489816 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 849.39 GOLF-SUPER 87 51106 208937 489817 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 119.33 GOLF-SUPER 87 51106 208938 486345 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 619.98 GOLF-SUPER 87 51106 208939 486343 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 998.58 GOLF-SUPER 87 51106 208940 483915 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 249.00 GOLF-SUPER 87 51106 208941 483914 5155.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 9,111.00 247797 7/3/2012 143289 BERG, GINA L 75.00 REF OVPMT UTIL 12735 DOVER DR 208815 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 75.00 247798 7/3/2012 123021 BRADLEY, SUSAN R55CKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 6 6/30/2012 - 7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv Na Account No Subledge Account Description B usiness Unit 81.18 REF OVPMT UTIL 8490 135TH ST W 208816 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER 8 SEWER FUND REVENUE 81.18 247799 7/3/2012 143290 FOSMO, ERIC 13.59 REF OVPMT UTIL 14470 U GUTHRIE 208817 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 13.59 247800 7/3/2012 143297 HENDERSON, JAMES 101.10 REF OVPMT UTIL 13685 HARWELL P 208818 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 101.10 247801 7l3/2012 143292 HUSAIN, NATASHA 29.02 REF OVPMT UTIL 6748 158TH ST W 208819 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 29.02 24780T 7/3/2012 743293 JENSEN, LEONARD 12.87 REF OVPMT UTIL 6217 134TH ST W 208820 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 12.87 247803 7/3/2072 143294 MATTSON, ELANE 20.04 REF OVPMT UTIL 14231 GLENCOVE 208821 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER 8 SEWER FUND REVENUE 20.04 247804 7/3/2012 143295 RADICHEL PROPERTIES 37.53 REF OVPMT UTIL 5885 149TH ST W 208822 20120629 5301.4997 WATER/SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 37.53 247805 7/3/2012 700255 JOHNSON BROTHERS LIQUOR 20.99 BEER#1 109 208963 1324480 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 167.92 BEER#1 109 208984 1329916 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 125.94 BEER#2 109 208985 1329924 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 41.98 BEER#3 109 208986 1319162 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 196.25 BEER#3 109 208987 1329932 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 34.25 TAX#1 109 208988 1324476 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 41.35 TAX#1 109 208989 1324481 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 41.35 TAX#1 109 208990 1329917 5015.6540 TAXABLE MISC FOR RESAI.E LIQUOR #1 STOCK PURCHASES 32.00 NOTAX#1 109 208991 1319147 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 30.25 TAX#3 109 208992 1324496 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 437.75 LI�#1 109 208993 1319144 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 106.50 LIQ#1 109 208994 1319145 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 880.00 LIQ#1 109 208995 1319150 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 252.18 LIQ#1 109 208996 131952 ' S015.6510 LIQUOR LIQUOR #1 STOCK' 'HASES R55CKREG C�;v20000 CITY OF APR :LLEY 7/5/. ;0:02:05 Council Check Register Pa9e - � 6/30/2012 -7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Accou Description Business Unit 842.90 LIQ#1 109 208997 1319154 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 412.72 LIQ#1 109 208998 1324474 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 20,296.99 LIQ#1 109 208999 1324475 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 2,922.55 LIQ#1 109 209000 1324477 5015.6510 LIQUOR I.IQUOR #1 STOCK PURCHASES 1,927.94 LIQ#1 109 209001 1324478 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 17,762.48 LIQ#1 109 2D9002 1324485 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 289.69 LIQ#1 109 209003 1329908 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 110.00 LIQ#1 109 209004 1329912 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 1,402.66 LIQ#1 109 209005 1329914 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 437.75 LI(�#2 109 209006 1319155 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 220.00 LIQ#2 109 209007 1319157 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 833.87 LIQ#2 109 209008 7324490 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 811.50 LIQ#2 109 209009 1324491 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 3,989.57 LIQ#2 109 209010 1324489 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 3,880.22 UQ#2 109 209011 1324493 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 705.36 LIQ#2 109 209012 1329906 5055.6510 , LIQUOR LIQUOR #2 STOCK PURCHASES 110.00 LIQ#2 109 209013 1329920 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 62.99 LIQ#3 109 209014 1319159 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 437.75 LIQ#3 109 209015 1319160 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 330.00 LIQ#3 109 209016 1319163 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 539.72 LIQ#3 109 209017 1324487 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 4,875.75 LIQ#3 109 209018 1324495 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 2,420.29 LIQ#3 109 209019 1324497 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 1,961.06 LIQ#3 109 209020 1324498 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 11,646.34 LIQ#3 109 209021 1324499 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 315.33 LIQ#3 109 209022 1329910 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 295.95 LIQ#3 109 209023 1329930 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 1,84170 WINE#1 109 209024 1319146 5015.6520 WINE IIQUOR #1 STOCK PURCHASES 330.48 WINE#1 109 209025 1319148 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 3,192.45 WINE#7 � 109 209026 1319151 5015.6520 VNNE LIQUOR #t STOCK PURCHASES 2,372.71 WINE#1 1U9 209027 1319153 5015.6520 VNNE LIQUOR #1 STOCK PURCHASES 314.70 WINE#1 109 209028 1324479 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 49279 WINE#1 109 209029 1324486 5015.6520 WINE �IQUOR #1 STOCK PURCHASES 661.85 WINE#1 109 209030 1329909 5015.6520 WINE UQUOR #1 STOCK PURCHASES 2,861.35 WINE#1 109 209031 1329913 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 8,871.44 WINE#1 109 209032 1329915 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 4,310.82 WINE#1 109 209033 1329919 5015.6520 WINE , LIQUOR #1 STOCK PURCHASES 154.40 WINE#2 109 209034 1319156 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 362.50 WINE#2 109 209035 1324488 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 308.10 WINE#2 109 209036 1324492 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 9t2.50 WINE#2 109 209037 1324494 5055.6520 WINE LIQUOR #2 STOCK PURCHASES R55CKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 8 6/30/2012 -7l6/2012 Check # Date Amount Suppiier / Explanation PO # Doc No Inv No Account N Subledge Account Description Busin Unit 758.35 WINE#2 109 209038 1329907 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 1,199.80 WINE#2 109 209039 1329921 5055.6520 WIf�E LIQUOR #2 STOCK PURCHASES 3,743.16 WINE#2 109 209040 1329923 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 248.00 WINE#2 109 209041 1329925 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 1,353.54 WINE#2 109 209042 1329926 5055.6520 WINE IIQUOR #2 STOCK PURCHASES 220.32 WINE#3 109 209043 1319149 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 762.65 VVINE#3 109 209044 1319161 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 721.30 WINE#3 109 209045 1319164 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 482.69 WINE#3 109 209046 1319165 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 653.75 WINE#3 109 209047 1324500 5085.6520 WINE LIQl10R #3 STOCK PURCHASES 472.75 WINE#3 109 209048 1329911 5085.6520 WINE LIQIJOR tt3 STOCK PURCHASES 11,573.99 WINE#3 109 209049 1329927 5085.6520 4VINE LIQUOR #3 STOCK PURCHASES 1,650.15 WINEtt3 109 209050 1329928 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 384.00 WINE#3 109 209051 1329929 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 1,847.10 VNNE#3 109 209052 1329931 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 13.34- CMWINE#2 109 209054 535933 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 2.07- CMWINE#2 109 209055 536874 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 128.00 WINE#3 209056 1331766 5085.6520 WINE IIQUOR #3 STOCK PURCHASES 135,422.02 247806 713/2012 137634 LIFT BRIDGE BREWERY 84.00 BEER#1 50160 208942 140969 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 112.00 BEER#2 50160 208943 140968 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 16 8.00 BEER#3 50160 208944 22424 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 364.00 247807 7/3/2012 142858 LUCID BREWING 123.00 BEER#3 51098 208945 509 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 123.00 247808 7/3/2012 747622 OLVALDE FARM 8 BREWING 336.00 BEER#3 50839 208946 429 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 336.00 247809 7/3/2072 700372 PAUSTIS & SONS 52.50 FREIGHT#1 00001291 208950 8354096 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 2,918.00 WINE#1 00001291 206950 8354096 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 13.75 FREIGHT#1 00001291 208951 8354849 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 904.00 WINE#1 00001291 208951 8354849 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 2125 FREIGHT#1 00001291 208952 8355969 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 1,615.02 WINE#1 00001291 208952 8355969 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 875 FREIGHT#2 00001291 208953 8353780 ' S055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK `1ASES RSSCKREG Cu.�20000 CITY OF APF , ,LLEY 7/5/: 10:02:05 Council Check Register Page - 9 6/30/2012 -7/6/2012 Check # Date Amount Sup plier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 474.00 WINE#2 00001291 208953 8353780 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 7.50 FREIGHT#2 00001291 208954 8354877 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 518.00 WINE#2 00001291 208954 8354877 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 12.50 FREIGHT#2 00001291 208955 8355970 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 884.01 WINE#2 00001291 208955 8355970 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 3.75 FREIGHT#3 00001291 208956 8353561 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 31.00 TAX#3 00001291 208956 8353561 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 328.00 LIQ#3 00001291 208956 8353561 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 1.25 FREIGHT#3 00001291 2D8957 8355086 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 221.00 LIQ#3 00001291 208957 8355086 5085.6510 LIQUOR IIQUOR #3 STOCK PURCHASES 3.75 FREIGHT#3 00001291 208958 8355927 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 434.00 LIQ#3 00001291 208958 8355927 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 174.75 BEER#3 00001291 208959 8354826 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 65.00 FREIGHT#3 00001291 208960 5354097 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 3,381.08 WINE#3 00001291 208960 8354097 5085.6520 1MNE LIQUOR #3 STOCK PURCHASES 60.00 FREIGHT#3 00001291 208961 8355928 5065.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 4,260.15 WINE#3 00001291 208961 8355928 5085.6520 VNNE LIQUOR #3 STOCK PURCHASES 2.61- CMWINE#1 00001291 208962 8355908 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 16,390.40 247810 7/3/2012 125174 SURLY BREWING CO 455.00 BEER#1 47806 208947 142435 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 452.00 BEER#1 47806 208948 142432 5055.6530 BEER LIQUOR #2 STOCK PURCNASES 1,3 35.00 BEER#3 47806 208949 2671 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 2,242.00 247811 7/3/2012 100219 WIRTZ BEVERAGE MINNESOTA WINE 9.20 FREIGHT#1 00000105 208965 759638 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 10.45 TAX#1 00000105 2D8965 759638 5015.6540 TAXABLE MISC FOR RESAIE LIQUOR #1 STOCK PURCHASES 309.08 NOTAX#1 00000105 208965 759638 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 3.45 FREIGHT#1 00000105 208966 763318 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 26.95 NOTAX#1 00000105 208966 763318 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 59.89 TAX#1 00000105 208966 763318 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 3.45 FREIGHT#1 00000105 208967 766805 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 93.71 NOTAX#1 00000105 208967 766805 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 4.60 FREIGHT#2 00000105 208968 763315 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 29.87 NOTAX#2 00000105 208968 763315 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 94.07 TAX#2 OOD00105 208968 763315 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 3.45 FREIGHT#3 00000105 208969 763303 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 33.38 NOTAX#3 00000105 208969 763303 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 66.76 TAX#3 00000105 208969 763303 5085.6540 TAXABLE MISC FOR RESALE IIQUOR #3 STOCK PURCHASES R55CKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 10 6/30/2012 -7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 251.92 LIQtk1 00000105 208970 760805 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 96.60 FREIGHT#1 00000105 208971 763317 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 10,954.32 LIQ#1 00000105 208971 763317 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 2.30 FREIGHT#1 00000105 208972 766804 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 158.90 LIQ#t 000001D5 208972 766804 5015.6510 LIQUOR UQUOR #1 STOCK PURCHASES 1.15 FREIGHT#2 00000105 208973 759634 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 132.00 LIQ#2 00000105 208973 759634 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 28.75 FREIGHT#2 00000105 208974 763313 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 3,138.64 LIQ#2 00000105 208974 763313 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 1.15 FREIGHT#2 00000105 208975 766800 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 79.45 LIQ#2 00000105 208975 766800 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 2.30 FREIGHT#3 00000105 208976 759218 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 264.00 LIQ#3 00000105 208976 759218 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 66.70 FREIGHT#3 00000105 208977 763302 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 7,059.07 LIQ#3 00000105 208977 763302 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 2.30 FREIGHT#3 00000105 208978 766793 5085.6550 FREIGHT ON RESALE MDSE L�QUOR #3 STOCK PURCHASES 158.90 LIQ#3 00000105 208978 766793 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 34.68- CMLIQ#1 00000105 208979 862584 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 20.27- CMLIQ#1 00000105 208980 862622 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 9.93- CMLIQ#1 00000105 208981 863061 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 23,081.88 247812 7/3/2012 701431 HEALTH FUND, THE 130. HEALTH FUND DEDUCTION 208858 70312731129 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 130.50 247813 7/3/2072 112494 BROKMAN, COLLEEN 22.47 REC MILEAGE MAY/JUNE 208791 20120610 1800.6277 MILEAGE/AUTO A�LOWANCE REC PROGRAM GENERAL 22.47 247814 7/3/2072 143296 FREY, LUNDELL F 45.51 REC SORR/MRPA MTG EXP 208792 20120529 1705.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK & RECREATION MGMT TRAING 56.60 REC MILEAGE APR-MAY 208792 20120529 1700.6277 MILEAGE/AUTO ALLOWANCE PARK & RECREATION MANAGEMENT 102.11 247815 7/3/2012 700206 GOODWIN, THOMAS C 305.62 LMC 2012 CONF DULUTH- GOODWIN 208834 20120622 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL 305.62 247816 71312072 100925 HEMPHILL, KRISTIN 80.48 REC MILEAGE MAY-JUNE 208723 20120625 1825.6277 MILEAGE/AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIVITY 80.48 � R55CKREG ei,.i20000 CITY OF APF. :LLEY 7/5/. 10:02:05 Council Check Register Page - 11 6/30/2012 --7/6/2012 Check # Date Amoun Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Busine Unit 247817 7/3/2012 143297 MATAYA, MELINDA 5.55 AVCC MILEAGE JUNE 208793 20120628 1900.6277 MILEAGElAUTO ALLOWANCE AV COMMUNITY CENTER 5.55 247818 7/3/2012 121947 NELSON, MATTHEW D 43.41 FIRE STANDBY FOOD 208724 20120610 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 43.41 247819 7/3/2012 134304 RUNEBORG, LINDA R 11.65 REC MILEAGE JUNE 208794 20120602 1800.6277 MILEAGE/AUTO ALLOWANCE REC PROGRAM GENERAL 11.65 247820 7/3/2012 117062 WEISS, TODD R 42.18 REC MILEAGE JUNE 208795 20120629 1700.6277 MILEAGE/AUTO ALLOWANCE PARK & RECREATION MANAGEMENT 42.18 247821 7/3/2012 100968 ALPHA VIDEO & AUDIO INC 812.00 CABLE-RPR/LABOR CROSSPOINT S0'OU51147 208790 SVCINV14009 1970.6265 REPAIRS-EQUIPMENT CABLE TV 812.00 247822 7/3/2012 142827 ANCHOR PROMOTIONS 1,106.7 FIRE-CUSTOM IMPRINT MAGNETS 00051138 208823 20120620 1350.6229 GENERAL SUPPLIES FIRE VEHICLE MAINTENANCE 1,106.70 247823 7I3/2012 100027 APACHE GROUP 9.03- SWIM-DISCOUNT 208825 156865 1940.6333 GENERAL-CASH DISCOUNTS AQUATIC SWIM CENTER 965.12 SWIM-P. TOWELS, GARBAGE BAGS 208825 156865 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 956.09 247824 7/3/2012 100041 APPLE VALLEY MEDICAL CLINIC LT 30.00 POL-BIOOD DRAW 208784 155260 1210.6399 OTHER CHARGES POLICE FIELD OPERATIONS/PATROL 363.25 POL CHOLESTEROL TESTS 208784 155260 1200:6235.1 MASTER PATROL TESTING POLICE MANAGEMENT 393.25 247825 7/3/2012 100978 APPLE VALLEY RENTAL 218.26 GOLF-RENT TRENCHER 00067271 208788 184386 5150.6310 RENTAL EXPENSE GOLF COURSE MAINTENANCE 218.26 247826 7I3/2012 101029 ASSOCIATION OF TRAINING OFFICE 25.00 POL OFFICER DOWN SCHL SWECKBH069354 208725 103504240642557 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 100.00 INVESTIG INTERNET CRIME-PRITZL 208827 103504240975748 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING R55CKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 12 6/30/2012 -- 7/6/2012 Check # Date Amount Supplier / Explanati PO # Doc No Inv No Account No Subledge Account Descr iption Busi ness Unit 100 .00 INVESTIG INTERNET CRIME-WEISHA 208827 103504240975748 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 225.00 247827 7/3/2012 100564 BANKERS EQUIPMENT SERVICE INC 434.00 UTIL-CHECK ENCODER/ENDORSER 208755 CNIN012590 5303.6265 REPAIRS-EQUIPMENT UTfLfTY BfLLING 434.00 247828 7/3/2012 100709 BATTERIES PLUS 33.65 FIRE-BATTERY 00035612 208785 17257531 1330.6215 EQUIPMENT-PARTS FIRE OPERATIONS 33.65 247829 7/3/2012 100072 BRAUN INTERTEC CORPORATION 4,627.25 FLAGSTAFF AVE EXTENSION 206829 353248 2027.6235 2011105G CONSULTANT SERVICES ROAD ESCROW 4,627.25 . 247830 7/3/2072 700080 BRYAN ROCK PRODUCTS 102.10 STR-RED ROCK, RR TREES 00035336 208726 73567 1625.6229 GENERAL SUPPLIES STREET RING ROUTE MAINT 102.10 247831 7/3/2012 100952 BUDGET SANDBLASTING & PAINTING 39,059.68 STR-PAINT RR FENCE & LT POLES 206982 201212002 1625.6249 2012120R OTHER CONTRACTUAL SERVICES STREET RING ROUTE MAINT 39,059.68 247832 7/3/2012 137689 BUSHNELL OUTDOOR PRODUCTS 6.26 GOLF FREIGHT 00068767 208727 795369 5115.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 390.00 GOLF RANGER FINDERS 00068767 208727 795369 5115.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP 396.26 247833 7/3/2012 119294 CASCADE SUBSCRIPTION SERVICE I 191.76 GOLF WORLD/DIGEST SUBSCR 3 Yf�0068738 208728 1196951 5105.6280 DUES & SUBSCRIPTIONS GOLF MANAGEMENT 191.76 247834 7I3I2072 727732 CLEARY LAKE VETERINARY HOSPITA 100.46 POL-PHYSICAL EXAM FOR RADAR 00058631 208756 167780 1281.6235 CONSULTANT SERVICES POLICE K-9 100.46 247835 7/3/2012 137385 COMMERCIAL STEAM TEAM INC 497.93 LIQ2 - CARPET, TILE CIEANING 208729 8375 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR #2 OPERATIONS 497.93 247836 7/3/2012 742662 CONVENTION 8 VISITORS BUREAU 5,183.16 I.ODGING TAX- MAY 2012 208754 20120629 7005.6319 REIMBURSEMENT OF REV COLL FOR LODGING TAX RSSCKREG tc:.�20000 CITY OF APP� .LLEY 7/5/:: i0:02:05 Council Check Register Page - 13 6/30/2012 -7/6/2012 Check # Date Amount Suppiier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 5,183.16 247837 7!3/2012 100841 CRAWFORD DOOR SALES 1,170.00 FIRE-REPL GLASS IN DOORS-STN#2 208757 6722 1340.6266 REPAIRS-BUILDING FIRE BLDG & GROUNDS MNTC 1,170.00 247838 7l3/2072 100139 DAKOTA COUNTY LICENSE CENTER 36.50 POL DODGE CARAVAN LIC/REG #3m0051068 208730 20120704 1200.6215 EQUIPMENT-PARTS POLICE MANAGEMENT 1,367.34 POL DODGE CARAVAN SALES TAX88051068 208730 20120704 1200.6730 CAPITAL OUTLAY-TRANSPORTATION POLICE MANAGEMENT 1,403.84 247839 7/3/2012 100128 DAKOTA ELECTRIC ASSOCIATION 42.01 GALAXIE/FOUNDER LN SPRINKLER 208830 27460 1610.6255 UTILITIES-ELECTRIC STREET/BOULEVARD REPAIR 8 MNTC 110.44 QUARRY POINT WATER TOWER 208830 27460 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/RPR 112.25 VALLEYWOOD RESERVOIR 208830 27460 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/RPR 177.19 LIFT STN STRM SWR GALAXIE 208830 27460 5385.6255 UTILITIES-ELECTRIC SEWER STORM INFRASTRUCTURE 369.96 GOLF MAINTENANCE BLDG 208830 27460 5145.6255 UTILITIES-ELECTRIC GOLF SHOP BUILDING MAINTENANCE 834.00 STREET LIGHTS 208830 27460 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 1,389.29 GOLF CLUBHSE/SEC LT 208830 27460 5110.6255 UTILITIES-ELECTRIC GOLF CLUBHOUSE BUILDING 3,035.14 247840 7/3/2072 10D858 DALCO 60.76 LIQ1-MULTI FOLD TOWELS, BATH T00050923 208831 2477140 5025.6229 GENERAL SUPPLIES LIQUOR #1 OPERATIONS 60.76 LIQ2-MULTI FOLD TOWELS, BATH T00050923 208831 2477140 5065.6229 GENERAL SUPPLIES LIQUOR #2 OPERATIONS 72.90 LIQ3-MULTI FOLD TOWELS, BATH T00050923 208831 2477140 5095.6229 GENERAL SUPPLIES LIQUOR #3 OPERATIONS 121.50 SWIM-MULTI FOLD TOWELS,BATH i00050923 208831 2477140 1940.6229 GENERAI. SUPPLIES AQUATIC SWIM CENTER 121.50 GOLF-MULTI FOLD TOWELS, BATH U0050923 208831 2477140 5145.6229 GENERAL SUPPLIES GOLF SHOP BUILDING MAINTENANCE 364.52 PK-MULTI FOLD TOWELS, BATH TIS00050923 208831 2477140 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 364.52 FIRE-MULTI FOLD TOWELS, BATH T00050923 208831 2477140 1340.6229 GENERAL SUPPLIES FIRE BLDG 8 GROUNDS MNTC 364.52 CMF-MULTI FOLD TOWELS, BATH Tb0050923 208831 2477140 1540.6229 GENERAL SUPPLIES CMF BUILDINGS & GROUNDS MNTC 899.14 CH-MULTI FOLD TOWELS, BATH TIS00050923 208831 2477140 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC 2,430.12 247841 7l3/2012 100137 DELEGARD TOOL CO 31.70 COUPLER, SAFETY �EVER 00068907 208731 703621 1765.6211 SMALL TOOLS & EQUIPMENT PARK EQUIPMENT MAINTENANCE 31.70 247842 7/3/2012 101381 DODGE OF BURNSVILLE 21,056.00 POL'12 DODGE CARAVAN #33 00051068 208732 15915 1200.6730 CAPITAL OUTLAY-TRANSPORTATION POLICE MANAGEMENT 21,056.00 247843 7/3I2072 100434 DOUGHERTY MOLENDA SOLFEST HILL R55CKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 14 6/30/2012 — 7/6/2012 Check # Date Amou Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business U nit 23,547.00 POL IEGAL SERVICE - JULY 208733 66112720712 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 12,148.00 GEN LEGAL SERVICE - JULY 208734 66112730712 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 35,695.00 247844 7/3/2012 100148 DPC INDUSTRIES INC 1,821.77 UTIL-FLUORIDE 00048450 208735 8270085712 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/RPR 467.Q� UTII.-CHLORINE 00048450 208736 8270077512 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/RPR 2,288.77 247845 7/3/2012 100407 EMERGENCY AUTOMOTIVE TECHNOLOG 7,582.22 FIRE-SUPPLY, INSTALL VEH EQUIP 00051125 208833 11117 1350.6730 CAPITAL OUTLAY-TRANSPORTATION FIRE VEHICLE MAINTENANCE 7,582.22 247846 713/2012 126229 FIRE 8 LIFE SAFETY CONSULTING 150.00 FIRE-ALARM PLAN REVIEW 00068890 208777 20120619 1300.6242 FIRE ALARM PLAN REVIEWS FIRE MANAGEMENT 150.00 247847 7/312012 736283 FIRE SAFETY USA 1,250.50 FIRE-STREAMLIGHTS, CHARGER 00051056 208778 50938 1350.6211 SMALL TOOLS & EQUIPMENT FIRE VE�iICLE MAINTENANCE 1,250.50 247848 7/3/2072 100793 GLEWINE DOORS INC 40.93 PK-BROKEN KEY EXTRACTOR KIT 00065074 208738 161048 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 170.00 FIRE-RPR BACK DOOR, AFS2 00068886 208779 161011 1340.6266 REPA�RS-BUILDING FIRE BLDG & GROUNDS MNTC 210.93 247849 7/3/2072 143283 GOLFWEEK 24.95 GOLF SUBSCRIPTION 39 ISSUES Gm0068736 208739 44EA209651498 5105.6280 DUES & SUBSCRIPTIONS GOLF MANAGEMENT 24.95 247850 713/2012 7028D6 GRAND VIEW LODGE 237.24 2012 CAN-AM CONF - DAHLSTROM 208835 R4805C 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLiCE TRAINING 237.24 247851 7/3I2012 100510 HD SUPPLY WATERWORKS LTD 7,475.54 UTIL-WATER METERS 00035250 208836 4987426 5310.6215 EQUIPMENT-PARTS WATER METER RPR/REPLACEfREADNG 7,475.54 247852 7/3/2072 143315 HEGG, NANCY JOY 500.00 WATER QUALITY COST SHARE PROG 208870 20120621 1520.6249 OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 500.00 R55CKREG tv�i20000 CITY OF APF- dLLEY 7/5L 10:02:05 Council Check Register Page - 15 6/30/2012 -7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 247853 7/3/2012 103567 HENNEPIN TECHNICAL COLLEGE 1,039.00- ST FIRE AID APPLIED 208837 262806 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 322.72 FIRE OFFICER TRANING-KABAT 208837 262806 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 322.72 FIRE OFFICER TRANING-BLUNDETTO 20$837 262806 1310.6275 SCHOOLS/CONFERENCESJEXP LOCAL FIRE TRAINING 32272 FIRE OFFICER TRANING-ELVIN 208837 262806 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 322.72 FIRE OFFICER TRANWGSEAL 208837 262806 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 322.72 FIRE OFFICER TRANING-STRUTHERS 208837 262806 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 322.72 FIRE OFFICER TRANING-FRIEDLAND 208837 262806 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 897.32 247854 7l3l2012 131819 HIGHWAY TECHNOLOGIES 17,400.74 JPA-PERMANENT MARKINGS 208838 201212401 1610.6249 2012124R OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR & MNTC 17,400J4 247855 7/3/2012 100684 NIRSHFIELDS INC 994.58 PK-ATHLETIC FIELD STRIPING PNT 00048498 208742 94586 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL #4 FIELDS 2,320.68 PK-ATHLETIC FIELD STRIPING PNT 00048498 208742 94586 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENANC 3,315.26 247856 7l3/2072 700243 ISD 196 6,369.26 FIBER RELOCATION 143RD & CEDAR 208758 1221 4702.6735 2010108G CAPITAL OUTLAY-OTHER IMPROVEME CEDAR AVENUE 6,36926 247857 7/3/2072 718232 JOHN DEERE FINANCIAL 259.51 PK-BLADES 35352 208912 P29127 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 34.72 PK-FILTER TRANSMISSION 35352 208913 P29224 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG S TURF 186.34 PK-CAPS #211 35352 208914 P29225 7765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG 8 TURF 367.60 PK-BLADES #997 &#1435 35352 208915 P29756 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF � 161.97 PK-AIR FILTERS 35352 208916 P29961 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Suppiier 100608 FRONTIER AG & TURF 246.75 PK-DEFLECTOR GUARDS 35352 2D8917 P30117 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 34.68 GOLF-PRIMER BULBS, FIX CUT 35394 208918 P29710 5155.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG 8 TURF 245.75 GOLF-WEED TRIMMER 35394 208919 P29710 5150.6211 SMALL TOOLS & EQUIPMENT GOLF COURSE MAINTENANCE Supplier 100608 FRONTIER AG & TURF � 607.05 STR-SUSPENSION KIT 37942 208920 P29266 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF � RSSCKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 16 6/30/2012 -7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 158.71 STR-DECK YOKE 37942 208921 P29265 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 318.24 PK-WHEEL CENTER #208 35352 208922 W04902 1765.6265 REPAIRS-EQUIPMENT PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 325.97 STR-MULCH KIT 37942 208923 P29413 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 208.34 STR-TRANSMISSION FILTER 37942 208924 P29531 1630.6215- EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG 8 TURF 4.56 PK-CAP 35352 208925 P29741 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 323.27 PK-SPINLDE, BOLT, WASHER 35352 208926 W04945 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 100608 FRONTIER AG & TURF 3,483.46 247858 7/3/2072 102759 JOHN DEERE LANDSCAPES/LESCO 297.06 GOLF-WILD FLOWER MIX 00047782 208839 61694734 5150.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 297.06 247859 7/3/2012 779398 JOHN E REID AND ASSOCIATES INC 420.00 INTERVIEW TECH-WEBER 208840 131997 1225.6275 SCHOOLSlCONFERENCES/EXP LOCAL POLICE TRAINING 420.00 247860 7/3/2012 102931 JRK SEED & TURF SUPPLY INC 1,993.22 PK-RAPID DRY GRASS SEEDS 00049835 208759 4689 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENANC 1,99322 247861 713/2012 732646 KWIK KOPY BUSINESS SOLUTIONS 32.07 PK-BUSINESS CARDS ADAMINI 00068617 208781 11773 1710.6239 PRINTING PARK MAINTENANCE MANAGEMENT 96.18 REGBUSINESS CARDS VARIOUS 00068617 208781 11773 1700.6239 PRINTING PARK & RECREATION MANAGEMENT 623.52 STREET MAP 208841 11590 1500.6239 PRINTING PW MANAGEMENT 751.77 247862 7/3/2012 700659 LAVERNES PUMPING SERVICE 205.00 PK-PUMP SEPTIC, HUNTINGTON 00050732 208743 11278 1730.6266 REPAIRS-BUILDING PARK BUILDING MAINTENANCE 205.00 247863 7/3/2012 143310 LIFELINE TRAINING, LTD 179.00 SURVIVAL INSTINCTS-M SMITH 2O8842 1594 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 179.00 247864 7/3/2072 100836 LIFESTYLE MANAGEMENT 1,128.00 POL-MASTER PATROL TESTING 208744 8983 1200.6235.1 MASTER PATROL TESTING POLICE MANAGEM R55CKREG CvG20000 :LLEY 7/5/� 10:02:05 CITY OF APP�.. : Council Check Register Page - 17 6/30/2012 —7/6l2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Busi ness Unit 252.00 POL-SERGEANT TESTING 208745 8982 1200.6235.2 MASTER SERGEANT TESTING POLICE MANAGEMENT 1, 380.00 247865 7/3/2012 100942 MADDEN GALANTER HANSEN, LLP 5,082.51 HR-ARBITRATION/ADM HEARINGS MA 208760 20120601 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 5,082.51 247866 7/3/2012 128973 MIKE'S SHOE REPAIR INC 145.00 FIRE-NAMES TO BUNKER TAILS 00068889 208782 6192012 7330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 145.00 247867 713/2012 722701 MINNEAPOLIS POUCE DEPT 250.00 POL{CE CYCLIST COURSE-WEBER 208843 20120703 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 250.00 POLICE CYCLIST COURSE-DROGSETH 2O8843 20120703 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 500.00 247868 7/3/2072 719068 MSANI 100.00 POL CAN-AM COF REG-DAHLSTROP00067581 208746 20120703 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 100.00 247869 7/312012 141047 NORTHERN TECHNOLOGIES INC ' 1,298J5 EAGLE RIDGE BUSINESS PARK 208861 7424 4902.6235 2011141G CONSULTANT SERVICES PHYSICAL IMPROVEMENTS ESCROW 1,298.75 247870 7/3I2072 129763 NORTHSTAR WOMEN'S FIREFIGHTER 30.00 NSWFA 2ND QTR TRAIN-BASBALLE 208860 200925 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 30.00 NSWFA 2ND QTR TRAIN-ELVIN 208860 200925 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 60.00 247877 7/3/2012 143302 PINNACLE ENGINEERING, INC. 4,711J5 REIMB NRMP 6055 150TH ST W 208862 C4680 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 4,711.75 247872 7/3/2012 100387 POSTMASTER ST PAUL 3,570.00 UTIL WSERTS IN BILLS 208765 20120704 5305.6238 POSTAGE/UPS/FEDEX WATER MGMT/REPORT/DATA ENTRY 3,570:00 247873 7!3/2072 130959 POWER DYNAMICS INC 83.36 PK-GASKETS, FAC STRAINER BASK�069111 208764 133584 1940.6229 GENERAL SUPPUES AQUATIC SWIM CENTER 83.36 247874 7/3/2012 771620 RIVERLAND COMMUNITY COLLEGE R55CKREG LOG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 18 6/30l2012 - 7/6/2012 C heck # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Bus iness Unii 80.00 ROCHE FIRE SCHOOL-ILLG 208863 2006SFS6 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 100.00 ROCHE FIRE SCHOOL-SEAL 208863 2006SFS6 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 100.00 ROCHE FIRE SCHOOL-BATT 208863 2006SFS6 1310.6276 SCHOOLSlCONFERENCES/EXP OTHERFIRE TRAINING 100.00 ROCHE FIRE SCHOOL-BETELAK 208863 2006SFS6 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAININC, 100.00 ROCHE FIRE SCHOOL-BLUNDETTO 208863 2006SFS6 1310.6276 SCHOOLS/CONFERENCESIEXP OTHERFIRE TRAINING 100.00 ROCHE FIRE SCHOOL-ELVIN 208863 2006SFS6 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 100.00 ROCHE FIRE SCHOOL-FRIEDLAND 208863 2006SFS6 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 680.00 247875 7/3/2012 142373 SCC II, lLC 5,/37.50 REIMB NRMP 7019 128TH ST CT 208864 4425 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAl SHT 5,137.50 247876 7l3/2012 100428 SCHMI7TY & SONS BUSES 233.55 REC-BUSTO SKYZONE 6/20/12 00068683 208748 59708 1825.6249 OTHER CONTRACTUAL SERVICES REC SUMMER PLAYGROUND ACTIVITY 233.55 247877 7/3I2012 129110 SCIENCE EXPLORERS 138.0 REC-DYNAMIC DINOSAURS 00069311 208865 2538 1875.6249 OTHER CONTRACTUAL SERVICES REC PRESCHOOL PROGRAMS 138.00 247878 7/3/2012 100432 SEH ENGINEERS 26,550.00 APPLE VALLEY WfP EXPANSION 208866 257137 4932.6235 CONSULTANT SERVICES FUTURE CAPITAL PROJECTS 137,000.0 APPIE VALLEY WTP EXPANSION 208866 257137 5325.6235 CONSULTANT SERVICES WATER TREATMENT FCLTY MNTC/RPR 163,550.00 247879 713/2012 138097 SOURCE CONSTRUCTION CAPITAL 5,387.50 REIMB NRMP 7068 128TH ST CT 208867 C3947 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 5,387.50 247880 713/2012 100329 SUN NEWSPAPERS 300.00 HR-EMPL AD, INSP INTERN 208787 1383351 1020.6239 PRINTING HUMAN RESOURCES 300.00 247881 7/3/2012 100825 TARPS INC 189.97 HCSC-A/C SCREEN MATERIALS 00067137 208751 8867 1920.6229 GENERAI SUPPLIES HAYES COMMUNITY & SENIOR CTR 189:97 247882 7/312072 121804 TOTAL REGISTER SYSTEMS 315.28 GOLF-SERVICE CONTRACT 00068735 208786 863580 5105.6265 REPAIRS-EQUIPMENT GOLF MANAGEMENT 315.28 . . R55CKREG Luti20000 CITY OF APP',, ;LLEY 7/5/: i0:02:05 Council Check Register Page - 19 6/30/2012 —7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 247883 7/3/2012 100489 UNIFORMS UNLIMITED 137.98 POL-UNIFORM REPL, JEFF WEBER 00058630 208761 125865 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 137.98 247884 7f3/2012 142661 VEIT S COMPANY INC 14320 2011 POND CLEANOUTS 208869 201114202&FINAL 5505.6735 2011142D CAPITAL OUTLAY-OTHER IMPROVEME STORM DRAVN UTILITY 55 7.40 2011 POND CLEANOUTS 208869 201114202RFINAL 5505.6735 2011142D CAPITAL OUTLAY-OTHER IMPROVEME STORM DRAIN UTILITY 700.60 247885 7/3/2012 142004 VETERANS DAY ORGANIZATION BOOK 250.00 GOtF-AD IN ORGANIZATION BOOK 00068734 208753 20120703 5105.6239 PRINTING GOLF MANAGEMENT 250.00 247886 7/3/2072 108865 WINFIELD SOLUTIONS, lLC 562.41 GOLF-FERTILIZER 00050893 208868 57862960 5150.6213 FERTILIZER GOLF COURSE MAINTENANCE 562.41 20120707 7/2/2072 700873 HEALTHPARTNERS 2,808.67 DENTAL CLAIMS 6/21/12-6l27/12 209057 20120627 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,808.67 20120702 7I6I2012 730957 GENESIS EMPLOYEE BENEFITS INC 1,091.51 FLEX SPENDING MEDICAL-2012 209058 120701N 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET , 1,091.51 20120703 7/6/2012 100455 AFFINITY PLUS FEDERAL CREDIT U 2;402.10 CREDIT UNION DEDUCT 208853 70312731124 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,402.10 20120704 7/6/2072 107238 MINNESOTA CHILD SUPPORT PAYMEN 298.78 CHILD SUPPORT 208855 70312731126 9000.2120 ACCRUED BENEFIT LIA8ILITY PAYROLL CLEARWG BAL SHEET 171.97 CHILD SUPPORT 208856 70312731127 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 24.45 CNILD SUPPORT 208857 70312731128 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 495.20 � 20120705 7/6/2072 700392 PUBLIC EMPLOYEES RETIREMENTAS 38,554,81 EMPLOYEE SHARE PERA 208852 70312731123 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 50,490.62 CITY SHARE PERA 208852 70312731123 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 89,045.43 20120706 7/6l2012 129553 US BANK 3,177.48 HSA FUNDINGEMPLOYEE 205848 703127311213 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET R55CKREG 1OG20000 CITY OF APPLE VALLEY 7/5/2012 10:02:05 Council Check Register Page - 20 6l30/2012 — 7/6/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 3,177.48 20120707 7/6/2012 729576 US BANK 395.90 SERGEANT PEHRA FUNDING-GROSS W 208849 703127311214 9000.2120 ACCRUED BENEFIT LIA6ILITY PAYROLL CLEARING BAL SHEET 43.52 SERGEANT PEHRA FUNDING-ANNUAL 208849 703127311214 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 6.62 SERGEANT PEHRA FUNDING-COMP 208849 703127311214 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,108.71 POLICE PEHRA FUNDING-GROSS WAG 208849 703127311214 9000.2120 ACCRUED BENEFIT �IABILITY PAYROLL CLEARING BAL SHEET 898.86 POLICE PEHRA FUNDING-ANNUAL LE 208849 703127311214 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 644.54 POLICE PEHRA FUNDING-COMP 208849 703127311214 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 22.05 OTHER PEHRA FUNDING-ANNUAL lEA 208849 703127311214 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,120.20 20720708 7/6/2012 100240 VANTAGEPOINT TRANSPER AGENTS - 29,227.64 PLAN #301171 FULL-TIME ICMA 208844 70312731121 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 29,227.64 20120709 7/6/2012 126459 VANTAGEPOINT TRANSFER AGENTS - 275.00 PLAN #705481 ROTH IRA 208847 703127311212 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 275.00 756,160.95 Grand Total Payment Instrument Totals O �' �� CheckTotal 547,779.35 ��, Transfer Total 131,643.23 � � I � L � Pay ModeX Total 76,738.37 � .-� � Total Payments 756,160.95 !� . ,. R55CKSUM L��<J000 CITY OF APF ;LLEY 7/5/. 10:0238 Council Check Summary Page - 1 6/30/2012 - 7/6/2012 Company Amount 01000 GENERAL FUND 213,733.04 02025 ROAD ESCROW FUND 4,627.25 04700 TIF DIST#13-CAPITAL PROJECTS 6,369.26 04900 PHYSICAL IMPROVEMENTS ESCROW F 16,535.50 04930 FUTURE CAPITAL PROJECTS 26,550.00 05000 LIQUOR FUND 179,7'87.52 05100 GOLF FUND 14,465.76 05200 ARENA FUND 100.63 05300 WATER & SEWER FUND 153,349.50 D5500 STORM DRAINAGE UTILITY FUND 700.60 05800 STREET LIGHT UTIL FUND 834.00 07000 LODGING TAX FUND 5,183.16 07100 INSURANCE TRUST DENTAL FUND 2,808.67 09000 PAYROLL CLEARING FUND 131,116.06 Report Totals 756,160.95 �° t> R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 1 4/30l2012 - 7l13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 950 7/13/2012 737610 A H HERMEL COMPANY 33.92 TAX#1 50148 209316 306344 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 31.89 TAX#1 50148 209317 306345 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 547.80 NOTAX#1 50148 209318 306345 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 613.61 957 7173/2012 100360 ARCTIC GLACIER INC 107.76 NO TAX#1 2202 209319 463215413 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 36.58 NO TAX#1 2202 209320 463215905 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 126.50 NO TAX#1 2202 209321 438216009 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 133.16 NO TAX#1 2202 209322 381216109 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 192.72 NO TAX#1 2202 209323 436216610 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 123.84 NO TAX#1 2202 209324 461217008 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 91.64 NO TAX#1 2202 209325 379217504 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 71.00 NO TAX#1 2202 209326 461217702 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 103.92 NO TAX#1 2202 209327 461218103 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 90.06 NO TAX#2 2202 209328 463215907 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 117.12 NO TAX#2 2202 209329 381216110 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 27.36 NO TAX#2 2202 209330 436216603 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 119.30 NO TAX#2 2202 209331 461216817 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 18.22 NO TAX#2 2202 209332 438217304 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 73.38 NO TAX#2 2202 209333 379217513 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 34.32 NO TAX#2 2202 209334 436217815 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 27.36 NO TAX#2 2202 209335 382218005 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 82.56 NO TAX#2 2202 209336 439218208 5065.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #2 OPERATIONS 56.48 NO TAX#3 2202 209337 463215912 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 100.96 NO TAX#3 2202 209338 381216112 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 144.36 NO TAX#3 2202 209339 436216609 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 38.92 NO TAX#3 2202 209340 436217107 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 119.90 NO TAX#3 2202 209341 436217816 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 96.24 NO TAX#3 2202 209342 439218204 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 2,133.66 952 7113/2012 700609 ASPEN EQUIPMENT CO 1,068.75 PK-RENT CHIPPER, STORM CLEANlDB049831 209260 10101869 1720.6310 RENTAL EXPENSE PARK GROUNDS MAINTENANCE 1,068J5 953 7113/2012 100828 BREUER, SCOTT A 89.89 REC MILEAGE JUNE 209065 20120629 1700.6277 MILEAGE/AUTO ALLOWANCE PARK & RECREATION MANAGEMENT 89.89 954 7/13/2012 100102 COLLEGE CITY BEVERAGE R55CKREG LOG20000 CITY OF APPLE VALLEY 7H2/2012 11:29:27 Council Check Register Page - 2 4/30/2012 -7l13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 478.00 BEER#1 00000114 209105 308530 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 8,195.90 BEER#1 00000114 209106 308840 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 6,866.05 BEER#1 00000114 209107 309086 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 113.00 BEER#1 00000114 209108 309845 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 16.75 TAX#7 00000114 209109 310155 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 10,817.05 BEER#1 00000114 209109 310155 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 3,862.10 BEER#2 00000114 209110 306324 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 76.00 BEER#2 00000114 209111 308520 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 301.20 WINE#2 00000114 209112 308841 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 7,236.80 BEER#2 00000114 209112 308841 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 46.00 BEER#2 00000114 209113 309405 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 64.60 TAX#2 00000114 209114 310157 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 3,801.90 BEER#2 00000114 209114 310157 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 29.10 TAX#3 00000114 209115 308848 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 8,058.65 BEER#3 00000114 209115 308848 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 54.60 TAX#3 00000114 209116 310163 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 150.60 WINE#3 00000114 209116 310163 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 2,579.30 BEER#3 00000114 209116 310163 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 52,747.60 955 7/13/2012 100133 DAY DISTRIBUTING CO 4,72628 BEER#1 115 209343 657282 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 37.40 TAX#1 115 209344 657282 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 46.00 NOTAX#1 115 209345 657282 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 1,613.95 BEER#2 115 209346 656256 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 1,713.10 BEER#2 115 209347 657281 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 21.00 TAX#2 115 209348 657281 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 2,124.20 BEER#3 115 209349 656262 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 15.00 TAX#3 115 209350 656262 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 2,527.10 BEER#3 115 209351 657287 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 22.40 TAX#3 115 209352 657287 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 2,608.90 BEER#1 115 209353 656257 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 724.35 BEER#1 115 209354 654421 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 16,179.68 956 7/73/2012 119126 EXTREME BEVERAGES LLC 29.00 TAX#1 43761 209355 W561590 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 74.50 TAX#1 43761 209356 W565079 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 31.50 TAX#1 43761 209357 W568806 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 103.50 TAX#1 43761 209358 W572622 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 60.50 TAX#2 43761 209359 W561591 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES RSSCKREG LOG20000 CITY OF APPLE VALLEY 7l12/2012 11:29:27 Council Check Register Page - 3 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 137.50 TAX#2 43761 209360 W568807 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 198.00 TAX#3 43761 209361 126574 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 634.50 957 7/73/2012 100213 GOV FINANCE OFFICERS ASSN 50.00 GASB GAAFR SUBSCRIPTION 209066 119406S 1035.6280 DUES & SUBSCRIPTIONS FINANCE 50.00 958 7/13/2012 120961 HAAS, MELISSA L 77.14 HR MILEAGE JUNE 209067 20120618 1020.6275 SCHOOLS/CONFERENCES/EXP LOCAL HUMAN RESOURCES 77.14 959 7I73/2012 100870 HOLLE, JONATHAN T 9.55 BREACH POINT SCHL EXP-HOLLE 209068 20120427 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 9.55 960 7/13/2012 100289 LOGIS 168.06 LOGIS SERVICE 209069 35194 5205.6399 OTHER CHARGES ARENA 1 MANAGEMENT 463.22 LOGIS SERVICE 209069 35194 5005.6399 OTHER CHARGES LIQUOR GENERAL OPERATIONS 4,598.12 LOGIS SERVICE 209069 35194 5303.6399 OTHER CHARGES UTILITY BILLING 4,598.13 LOGIS SERVICE 209069 35194 5303.6399 OTHER CHARGES UTILITY BILLING 13,773.47 LOGIS SERVICE 209069 35194 1040.6399 OTHER CHARGES DATA PROCESSING 1.01 PAYMODE 209070 35269 5205.6399 OTHER CHARGES ARENA 1 MANAGEMENT 2.52 PAYMODE 209070 35269 5005.6399 OTHER CHARGES LIQUOR GENERAL OPERATIONS 6.38 STATE WAN CHARGE 209070 35269 5205.6399 OTHER CHARGES ARENA 1 MANAGEMENT 10.58 PAYMODE 209070 35269 5303.6399 OTHER CHARGES UTILITY BILLING 10.58 PAYMODE 209070 35269 5303.6399 OTHER CHARGES UTILITY BILLING 15.95 STATE WAN CHARGE 209070 35269 5005.6399 OTHER CHARGES LIQUOR GENERAL OPERATIONS 25.71 PAYMODE 209070 35269 1040.6399 OTHER CHARGES DATA PROCESSING 79.75 STATE WAN CHARGE 209070 35269 5303.6399 OTHER CHARGES UTILITY BILLING 79.76 STATE WAN CHARGE 209070 35269 5303.6399 OTHER CHARGES UTILITY BILLING 137.17 STATE WAN CHARGE 209070 35269 1040.6399 OTHER CHARGES DATA PROCESSING 23,970.41 961 7/73/2012 103014 PADGETT, MARCIE D 115.27 REC MILEAGE JUNE 209071 20120629 1700.6277 MILEAGE/AUTO ALLOWANCE PARK & RECREATION MANAGEMENT 115.27 962 7/13/2072 100393 PUMP & METER SERVICE INC 59.44 CMF-PULL TO PUSH DRAIN KIT 00035198 209261 1766818612S0 1540.6215 EQUIPMENT-PARTS CMF BUILDINGS & GROUNDS MNTC 59.44 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:2927 Council Check Register Page - 4 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Descrip6on Business Unit 963 7/13/2012 120105 SWANSON, SCOTT F 227.17 LIQ MILEAGE APR-JUNE - SWANSON 209136 20120611 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 227.17 964 7/73/2012 100478 TRANS ALARM INC 231.00 UTIL LIFT STATION ALARMS-3RD Q 43354 209192 RMR822199 5385.6249 OTHER CONTRACTUAL SERVICES SEWER STORM INFRASTRUCTURE 113.05 UTIL WELL ALARM-3RD QTR 43354 209193 RMR822555 5320.6249 OTHER CONTRACTUAL SERVICES WATER WELUBOOSTER STN MNT/RPR 113.05 UTIL WELL ALARM-3RD QTR 43354 209194 RMR822556 5320.6249 OTHER CONTRACTUAL SERVICES WATER WELUBOOSTER STN MNT/RPR 113.05 UTIL WELL ALARM-3RD QTR 43354 209195 RMR822554 5320.6249 OTHER CONTRACTUAL SERVICES WATER WELUBOOSTER STN MNT/RPR 128.28 GOLF ALARM-3RD QTR 45081 209196 RMR823125 5125.6249 OTHER CONTRACTUAL SERVICES GOLF DRIVING RANGE 187.12 GOLF ALARM-3RD QTR 43354 209197 RMR823125 5110.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 83.52 AVCC ALARM-3RD QTR 43354 209198 RMR822850 1900.6249 OTHER CONTRACTUAL SERVICES AV COMMUNITY CENTER 127.60 HCSC ALARM-3RD QTR 50155 209199 RMR823881 1920.6249 OTHER CONTRACTUAL SERVICES HAYES COMMUNITY & SENIOR CTR 192.38 LIQ1 ALARM-7/1/12-6/30/13 67771 209200 RMR824653 5025.6249 OTHER CONTRACTUAL SERVICES LIQUOR #1 OPERATIONS 1,289.05 965 7/13/2012 100496 VAN PAPER CO 1.96- DISCT#3 00008795 209372 241336 5025.6333 GENERAL-CASH DISCOUNTS LIQUOR #1 OPERATIONS 195.84 BAGS#3 00008795 209372 241336 5095.6229 GENERAL SUPPLIES LIQUOR #3 OPERATIONS 193.88 966 7/13/2072 727767 VARNER TRANSPORTATION 281.40 FREIGHT#1 00045995 209122 24435 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 190.05 FREIGHT#1 00045995 209123 24486 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 262.50 FREIGHT#1 00045995 209124 24506 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 616.35 FREIGHT#1 00045995 209125 24688 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 712.95 FREIGHT#1 00045995 209126 24707 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 154.35 FREIGHT#2 00045995 209127 24436 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 74.55 FREIGHT#2 00045995 209128 24487 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 13.65 FREIGHT#2 00045995 209129 24505 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 208.95 FREIGHT#2 00045995 209130 24686 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 348.60 FREIGHT#3 00045995 209131 24437 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 143.85 FREIGHT#3 00045995 209132 24488 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 91.35 FREIGHT#3 00045995 209133 24507 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 389.55 FREIGHT#3 00045995 209134 24685 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 578.55 FREIGHT#3 00045995 209135 24709 5085.6550 FREIGHT ON RESALE MDSE L�QUOR #3 STOCK PURCHASES 4,066.65 967 7/13/2072 100834 VERSATILE VEHICLES INC 315.00 GOLF-RENTAL CARS, LUCKY 13 TOU 209262 62024 5115.6410 GOLF-RENT POWER CARTS GOLF PRO SHOP 291.48 GOLF-STEERING ASSY PICKER CART 209263 62065 5155.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 606.48 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:2927 Council Check Register Page - 5 4/30/2012 --7/T3/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 968 7/13/2072 119521 WILSKE, JOSHUA J 14.97 IT-MILEAGEJUNE 209072 20120622 1030.6277 MILEAGE/AUTOALLOWANCE INFORMATIONSECHNOLOGY 14.97 247887 7/11/2012 117458 CHISAGO LAKES DISTRIBUTING CO 138.95 BEER #3 42951 209265 473548 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 118.00 BEER #3 42951 209266 474117 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 977.65 BEER #3 42951 209267 474657 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 1,234.60 247888 7/11/2012 700374 COCA-COLA REFRESHMENTS USA, IN 458.64 TAX#1 122 209268 118444713 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 49.24- CMTAX#1 122 209269 118444713 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 25.03- CMTAX#1 122 209270 188451408 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 8.30- CMTAX#1 122 209271 188451409 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 450.40 CMTAX#2 122 209272 188451406 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 180.00 TAX#1 122 209273 188451621 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 23.84 TAX#2 122 209274 149608114 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 172.30 TAX#2 122 209275 188451818 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 181.44 TAX#3 122 209276 118444815 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 720- CMTAX#3 122 209277 118444815 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 237.46 TAX#3 122 209278 118446310 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 14.16 NOTAX#3 122 209279 118446310 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 1,628.47 247889 7H1/2012 700799 GETTMAN MOMSEN INC 272.48 TAX#1 24781 209280 18425 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 89.91 TAX#2 24781 209281 18427 5055.6540 TAXABIE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 245.90 TAX#3 24781 209282 18426 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 608.29 247890 7I11I2012 100231 HOHENSTEINS INC 1,634.50 BEER#1 5574 209283 604677 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 944.00 BEER#1 5574 209284 606407 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 172.50 BEER#2 5574 209285 604753 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 134.05 BEER#2 5574 209286 606448 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 129.00 BEER#3 5574 209287 603689 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 2,203:00 BEER#3 5574 208288 604678 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 926.00 BEER#3 5574 209289 606449 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 28.00 TAX#3 5574 209290 606449 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 6,171.05 R55CKREG LOG20000 CITY OF APPIE VALLEY 7/12/2012 11:2927 Council Check Register Page - 6 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanatio� PO # Doc No Inv No Account No Subledge Account Description Business Unit 247897 7/77/2012 700374 PEPSI-COLA COMPANY 200.80 TAX#1 2171 209291 72914344 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 247.10 TAX#1 2171 209292 72631527 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 158.05 TAX#2 2171 209293 63778716 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 222.65 TAX#2 2171 209294 63778834 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 379.20 TAX#3 2171 209295 72914362 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 1,207.80 247892 7/17/2012 100152 WIRTZ BEVERAGE MINNESOTA WINE 727.53 WINE#1 1930 209296 759639 5015.6520 WINE LIQUOR #1 STOCKPURCHASES 13.80 FREIGHT#1 1930 209297 759639 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 96.00 WINE#1 1930 209298 759640 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 79.95 WINE#1 1930 209299 763319 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 1.15 FREIGHT#1 1930 209300 763319 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 7,811.08 WINE#1 1930 209301 766803 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 108.10 FREIGHT#1 1930 209302 766803 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 199.80 WINE#2 1930 209303 759635 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 5.75 FREIGHT#2 1930 209304 759635 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 387.70 WINE#2 1930 209305 763314 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 4.60 FREIGHT#2 1930 209306 763314 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 2,643.39 WINE#2 1930 209307 766799 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 33.35 FREIGHT#2 1930 209308 766799 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 807.65 WINE#3 1930 209309 759626 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 14.95 FREIGHT#3 1930 209310 759626 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 119.88 WINE#3 1930 209311 763304 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 3.45 FREIGHT#3 1930 209312 763304 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 159.85 TAX#3 1930 209313 766792 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 3,802.10 WINE#3 1930 209314 766792 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 64.40 FREIGHT#3 1930 209315 766792 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 17,084.48 247893 7/11/2012 703233 BAILEY, THOMAS L 897.76 FIRE PARADE CANDY 209259 20120606 1300.6229 GENERAL SUPPLIES FIRE MANAGEMENT 897.76 247894 7/71/2012 100749 LOVELACE, THOMAS J 92.71 DEV SCHL/MTG EXP LOVELACE 209137 20120627 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMEN7 92.71 247895 7/11/2012 122348 PIEKARSKI, CASEY 118.74 REC MILEAGE JUNE 209061 20120629 1805.6277 MILEAGElAUTO ALLOWANCE REC PUPPET WAGON R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 7 4/30/2012 — 7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 118.74 247896 7I11/2072 742322 RETHERFORD, KELSEY 29.40 SWIM MILEAGE JUNE 209062 20120629 1940.6277 MILEAGE/AUTO ALLOWANCE AQUATIC SWIM CENTER 29.40 247897 7/17/2012 743317 WYLIE, JACLYN 58.28 SWIM MILEAGE JUNE 209063 20120629 1940.6277 MILEAGE/AUTO ALLOWANCE AQUATIC SWIM CENTER 58.28 247898 7/11/2012 100529 ZINCK, JAMES R 88.25 GOLF MILEAGE JUNE 209064 20120628 5105.6277 MILEAGE/AUTO ALLOWANCE GOLF MANAGEMENT 88.25 247899 7/11I2012 107403 ENEBAK CONSTRUCTION 1,752.75 EAGLE RIDGE BUSINESS PARK 209362 201114102 4502.6810 2011141G CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 15,730.54 EAGLE RIDGE BUSINESS PARK 209362 201114102 4502.6810 2011141G CONSTRUC710N IN PROGRESS CONSTRUCTION PROJECTS 18,959.22 EAGLE RIDGE BUSINESS PARK 209362 201114102 5360.6810 2011141G CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 25,807.19 EAGLE RIDGE BUS�NESS PARK 209362 201114102 4502.6810 2011141G CONSTRUC710N IN PROGRESS CONSTRUCTION PROJECTS 128,962.00 EAGLE RIDGE BUSINESS PARK 209362 201114102 4502.6810 2011141G CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 191,21170 247900 7/11/2072 143160 LATOUR CONSTRUCTION INC 6,461.23 FLAGSTAFF AVE EXTENSION 209363 201110502 5360.6810 2011105G CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 36,829.13 FLAGSTAFF AVE EXTENSION 209363 201110502 5385.6810 2011105G CONSTRUCTION IN PROGRESS SEWER STORM INFRASTRUCTURE 124,614.97 FLAGSTAFF AVE EXTENSION 209363 201110502 2027.6810 2011105G CONSTRUCTION IN PROGRESS ROAD ESCROW 143,353.59 FLAGSTAFF AVE EXTENSION 209363 201110502 2027.6810 2011105G CONSTRUCTION IN PROGRESS ROAD ESCROW 203,088.87 FIAGSTAFF AVE EXTENSION 209363 201110502 5360.6810 2011105G CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 19,570.00 147TH ST EXT-FLAGSTAFF TO JCRR 209364 201110701 2027.6810 2011107G CONSTRUCTION IN PROGRESS ROAD ESCROW 533,917.79 247901 7/11/2012 700302 MCNAMARA CONTRACTING INC .01- 2012 STREET MAINT PROJECT 209365 201210102 2027.6810 2012101 W CONSTRUCTION I'N PROGRESS ROAD ESCROW 146.3Q 2012 STREET MAINT PROJECT 209365 201210102 2027.6810 2012101 R CONSTRUCTION IN PROGRESS ROAD ESCROW 1,500.90 2012 STREET MAINT PROJECT 209365 201210102 2027.6810 2012101 R CONSTRUCTION IN PROGRESS ROAD ESCROW 1,672.99 2012 STREET MAINT PROJECT 209365 201210102 2027.6810 2012101R CONSTRUCTION IN PROGRESS ROAD ESCROW 2,570.35 2012 STREET MAINT PROJECT 209365 201210102 2027.6810 2012101 R CONSTRUCTION IN PROGRESS ROAD ESCROW 346,575.93 2012 STREET MAINT PROJECT 209365 201210102 2027.6810 2012101R CONSTRUCTION IN PROGRESS ROAD ESCROW 352,466.46 247902 7I11I2072 101347 AMUNDSON, DON 350.00 PK-GRIND STUMPS 00069115 209209 11028 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:2927 Council Check Register Page - 8 4/30/2012 -7/13l2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 350.00 247903 7/11/2012 700039 APPLE VALLEY FORD 266.25 POL VEHICLE LEASE-JULY 50162 209182 1215.6310 RENTAL EXPENSE POLICE DETECTIVE UNIT 100.00 POL WARRANTY DED-TRANS REPL�168 209183 A1CS112324 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATROL 30.88 STR SPARK PIUG-#338 35168 209184 270584 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE 64.78 STR COOLANT OVERFLOW TANK-#�68 209185 270579 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE 52.49 POL HVAC DOOR ACCUATOR-#03 35168 209186 270764 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATROL 281.62 POL A/C CONDENSER-#13 35168 209187 269821 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATROL 53.36 STR SHOCKS-#338 35168 209188 269465 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCE 549.00 UTIL SPRAY-IN BEDLINER-#409 209189 A1JP112336 5305.6730 CAPITAL OUTLAY-TRANSPORTATION WATER MGMT/REPORT/DATA ENTRY 549.00 UTIL SPRAY-IN BEDLINER-#416 209190 A1JP112980 5305.6730 CAPITAL OUTLAY-TRANSPORTATION WATER MGMT/REPORT/DATA ENTRY 112.75- SHOP RETURNED SHOCKS 35168 209191 231703 1530.6215 EQUIPMENT-PARTS CMF SHOP EQUIP MNTC & REPAIR 1,834.63 247904 7/17/2012 100069 BOSSARDT CORPORATION 11,875.00 VALLEYWOOD CLUBHOUSE 209210 10479 5190.6235 2011137G CONSULTANT SERVICES GOLF CLUBHOUSE CONSTRUCTION 11,875.00 247905 7/11/2012 119783 BRKW APPRAISALS, INC. 6,000.00 APPRAISAL SPOWD EASEMENT 209139 6824 4717.6235 CONSULTANT SERVICES VALLEY BUSINESS PARK-SPOWD 6,000.00 247906 7H7/2012 700932 BUDGET SANDBLASTING & PAINTING 2,898.72 STR PAINT STEEL FENCE POSTS/SE 209211 20120702 1625.6249 2012120R OTHER CONTRACTUAL SERVICES STREET RING ROUTE MAINT 2,898.72 247907 7/11/2072 139352 CLARK, KATHLEEN 553.00 HCSC-YOGA INSTRUCTION 209212 20120620 1920.6249 OTHER CONTRACTUAL SERVICES HAYES COMMUNITY & SENIOR CTR 553.00 247908 7H1I2012 700700 CNH ARCHITECTS 14,616.06 VALLEYWOOD CLUBHOUSE 209213 9412 5190.6235 2011137G CONSULTANT SERVICES GOLF CLUBHOUSE CONSTRUCTION 14,616.06 247909 7/11/2072 100128 DAKOTA ELECTRIC ASSOCIATION 7,697.50 STR-RPR LTS, PAIDEIA & GLEASON 209214 53920283 7205.6399 OTHER CHARGES RISK MANAGEMENTS/INSURANCE 7,697.50 247910 7/11/2012 100434 DOUGHERTY MOLENDA SOLFEST HILL 93.30 GENERAL CIVIL MATTERS-JUNE 209232 129137 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 355.00 GENERAL CRIMINAL-JUNE 209233 129130 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 9 4/30/2012 - 7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 975.25 GENERAL LEGAL-AT&T LEASE AMEND 209234 129136 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 62.25 GENERAL LEGAL-AT&T LEASE AMEND 209235 127528 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 27.18 FLAGSTAFF AVE EXTENSION 209236 129134 4703.6231 2011105G LEGAL SERVICES FLAGSTAFF EXTENSION 850.75 AV BUSINESS CAMPUS 209237 129135 4902.6231 2011144R LEGAL SERVICES PHYSICAL IMPROVEMENTS ESCROW 487.86 CEMETERY LAND PURCHASE 209238 129138 5605.6231 LEGAL SERVICES CEMETERY 664.00 CHARTER-LEASE AMENDMENT 209239 129139 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 249.00 CBL LAKE SOUTH SHORE 6TH 2O9240 129140 4502.6231 2011148G LEGAL SERVICES CONSTRUCTION PROJECTS 176.67 CODE VIOLATIONS-MISC. 209241 129141 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 1,411.00 EAGLE RIDGE BUSINESS PARK (LIF 209242 129142 4902.6231 2011141G LEGAL SERVICES PHYSICAL IMPROVEMENTS ESCROW 190.26 CEDAR-EDA CONDEMNATION 209243 129143 4702.6231 2010108G LEGAL SERVICES CEDAR AVENUE 163.08 LITIGATION-GENERAL 209244 129144 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 72525 147TH ST EXT-FLAGSTAFF TO JCRR 209245 129145 4712.6231 2011107R LEGAL SERVICES 147TH ST EXT FLAGSTF TO JCAKE 57.84 01-167 FARQUAR EASEMENTS 209246 129146 5505.6231 2009116D LEGAL SERVICES STORM DRAIN UTILITY 857.66 FISCHER POINT AODITION 209247 129147 4902.6231 2012112R LEGAL SERVICES PHYSICAL IMPROVEMENTS ESCROW 498.00 FISCHER POINT ADDITION 209248 129148 4902.6231 2012112R LEGAL SERVICES PHYSICAL IMPROVEMENTS ESCROW 62.25 AUTOZONE (HILLCREST ACRES STH) 209249 129149 4902.6231 2012141G LEGAL SERVICES PHYSICAL IMPROVEMENTS ESCROW 163.08 08-392 CEDAR AVE CORRIDOR STUD 209250 129150 4037.6231 2008107G LEGAL SERVICES 0&392 CEDAR AVE CORRIDOR 1,943.37 KELLEY PARK EXPANSION 209251 129151 2017.6231 LEGAL SERVICES PARK DEDICATION 166.00 OS-395 LEGACY NORTH RETAIL BLD 209252 129152 4404.6231 LEGAL SERVICES 08-395 LEGACY NORTH RETAIL 41.50 MAGELLAN SITE BUTANElTANK ADDN 209253 129153 4902.6231 2012135G LEGAL SERVICES PHYSICAL IMPROVEMENTS ESCROW 1,508.49 STREAM GLOBAL/TIMES SQUARE 209254 129154 4720.6231 2012146G LEGAL SERVICES TIMES SQUARE 883.35 TIF DISTRICTS-GENERAL 209255 129155 4717.6231 LEGAL SERVICES VALLEY BUSINESS PARK-SPOWD 199.61 VARIANCES-2012 209256 129156 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 2 WATER TREATMENT PLANT EXPANSIO 209257 129157 5325.6231 2012108W LEGAL SERVICES WATER TREATMENT FCLTY MNTC/RPR 2,242.35 GENERAL CRIMINAL-GENERAL 209258 129515 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 17,054.35 247911 7111/2012 729789 GENERAL SECURITY SERVICES CORP 12.83 PK-MONITORING SVC-REDWOOD JULY 209215 268167 1730.6249 OTHER CONTRACTUAL SERVICES PARK BUILDING MAINTENANCE 12.83 247972 7H1I2012 143324 HOLMEN, DAVID 8 BRIDGET 252.84 WATER QUALITY COST SHARE PROG 209138 20120621 1520.6249 OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 252.84 247913 7/71/2012 100939 JIRIK SOD FARMS INC 1,630.00 STR SOD REPAIR 209216 26943 1665.6249 2012122R OTHER CONTRACTUAL SERVICES STREET SNOW & ICE MATERIALS 1,850.Q0 UTI! SOD REPAIR 209216 26943 5330.6269 2012122R REPAIRS-OTHER WTR MAIN/HYDRANT/CURB STOP MNT 3,480.00 247914 7/11/2012 100799 KERN DEWENTER VIERE LTD 5,150.00 2011 AUDIT FEE INTERIM 209073 149237 5305.6235 CONSULTANT SERVICES WATER MGMT/REPORT/DATA ENTRY RSSCKREG LOG20000 CITY OF APPLE VALIEY 7/12/2012 11:29:27 Council Check Register Page - 10 4/30/2012 —7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 5,150.00 2011 AUDIT FEE INTERIM 209073 149237 5365.6235 CONSULTANT SERVICES SEWER MGMT/REPORTS/DATA ENTRY 6,950.00 2011 AUDIT FEE INTERIM 209073 149237 5005.6235 CONSULTANT SERVICES LIQUOR GENERAL OPERATIONS 7,750.00 2011 AUDIT FEE INTERIM 209073 149237 1045.6235 CONSULTANT SERVICES INDEPENDENT AUDIT 25,000.00 247915 7/11/2012 143248 KY-DAN ELECTRIC INC 5.00 REF AV035362 5170 U 141ST ST W 209367 10043 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 5.00 247916 7/11/2012 143270 LAKEVILLE ELECTRIC 5.00 REF AV036412-13956 DROMMUND TR 209366 7741 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 5.00 247977 7/11/2012 143729 MCGRATH ELECTRIC 5.00 REF AV035911-5230 132ND ST W 209368 7010 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 5.00 247918 7/77/2072 100317 METRO COUNCIL ENVIRONMENTAL SV 192,329.00 WASTEWATER SVC - AUG 209217 993016 5365.6317 METRO WASTE CONTROL PAYMENT SEWER MGMT/REPORTS/DATA ENTRY 192,329.00 247919 7/11/2012 101446 MID AMERICA METER INC 396.60 UTIL-METER RPR WELL 11 209218 122128 5310.6265 REPAIRS-EQUIPMENT WATER METER RPR/REPLACE/READNG 396.60 247920 7/11/2072 120893 MIDWEST WEED HARVESTING INC 12,378.75 WEED HARVESTING-FARQUAR LK 5/2 209219 AVFAR612 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN UTILITY 12,378.75 247921 7H1/2012 100334 MN DEPTOF HEALTH 150.00 PERMIT FOR AV BUSINESS CAMPUS 209220 20120706 4902.6399 2011144R OTHER CHARGES PHYSICAL IMPROVEMENTS ESCROW 150.00 247922 7/17/2012 100325 MN POLLUTION CONTROL AGENCY 310.00 PERMIT FOR AV BUSINESS CAMPUS 209221 20120706 4902.6399 2011144R OTHER CHARGES PHYSICAL IMPROVEMENTS ESCROW 310.00 247923 7I71/2072 143326 MRP CONSTRUCTION 12.50 REF AV036323 12924 HAMLET AVE 209178 AV036323 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 330.00 REF AV036323 12924 HAMLET AVE 209178 AV036323 1001.4060 PERMIT-BUILDING PERMIT GENERAL FUND REVENUE 342.50 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 112927 Council Check Register Page - 11 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 247924 7/11/2012 700348 MTI DISTRIBUTING CO 972.40 PK-MOWER RPR #215 00035349 209222 84718600 1765.6265 REPAIRS-EQUIPMENT PARK EQUIPMENT MAINTENANCE 232.84- PK-RETURN, ROTARY BLADE 00035349 209223 85453300 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 739.56 247925 7/71/2072 743249 NAC MECHANICAL & ELECTRICAL SE 5.00 REF AV036173-14001 PILOT KNOB 209369 71631 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 5.00 247926 7/11/2072 120496 NATURE CALLS INC 155.16 REC PORTABLE TOILET-TOURNAMENT 209224 15947 1820.6310 RENTAL EXPENSE REC CULTURAL PROGRAMS 155.16 247927 7/11I2072 741976 NORTHERN ESCROW INC , 14,338.50 2010 CIPP REPAIRS #2 & FINAL 209225 201013902&FINAL 5375.6269 2010139S REPAIRS-OTHER SEWER MAINTENANCE AND REPAIR Supplier 141959 MIDWEST TRENCHLESS TECHNOLOGIE 14,338.50 247928 7/11/2012 176683 NORTHLAND SECURITIES 800.00 LEGACY PROJECT 209140 2900 4719.6235 2012145G CONSULTANT SERVICES LEGACY-IMH 3,600.00 LEGACY PROJECT 209141 2909 4719.6235 2012145G CONSULTANT SERVICES LEGACY-IMH 8,160.00 LEGACY PROJECT 209142 2918 4719.6235 2012145G CONSULTANT SERVICES LEGACY-IMH 1,280.00 SPOWD 209143 2901 4717.6235 CONSULTANT SERVICES VALLEY BUSINESS PARK-SPOWD 1,600.00 SPOWD 209144 2910 4717.6235 CONSULTANT SERVICES VALLEY BUSINESS PARK-SPOWD 15,440.00 247929 7/11@012 700262 PING 9.24- GOLF DISCOUNT 209117 11346724 5115.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP 10.15 GOLF FREIGHT 209117 11346724 5115.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 462.00 GOLF IRONS BRUEMLER 209117 11346724 5115.6414 GOLF-CLUBS GOLF PRO SHOP 8.19- GOLF DISCOUNT 209118 11346722 5115.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP 10.15 GOLF FREIGHT 209118 11346722 5115.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 409.50 GOLF IRONS DRAKE 209118 11346722 5115.6414 GOLF-CLUBS GOLF PRO SHOP 874.37 247930 7/11/2072 737787 RONS MECHANICAL 5.00 REF AV036580 7665 GIBRALTAR TE 209179 AV036580 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 38.08 REF AV036580 7665 GIBRALTAR TE 209179 AV036580 1001.4063 PERMIT-HEATING GENERAL FUND REVENUE 43.08 247931 7/11/2072 700428 SCHMITTY 8 SONS BUSES 102.84 REC-PLGD TRIP TO MN TWINS 00068689 209226 59709 1825.6249 OTHER CONTRACTUAL SERVICES REC SUMMER PLAYGROUND ACTIVITY R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 12 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 196.56 REC-FAM. TRIP TO MN TWINS 00068689 209226 59709 1845.6249 OTHER CONTRACTUAL SERVICES REC SELF SUPPORT PROG GENERAL 299.40 247932 7/11/2012 107753 SYSCO MINNESOTA, INC 727.30 GOLF-KITCHEN FOOD 27785 209201 207030857 5120.6420 GOLF-FOOD GOLF KITCHEN 3.35 GOLF-KITCHEN SUPPLIES 27785 209202 207030857 _ 5120.6422 GOLF-KITCHEN SUPPLIES GOLF KITCHEN 693.29 GOLF-KITCHEN FOOD 27785 209203 206260717 5120.6420 GOLF-FOOD GOLF KITCHEN 582.45 SWIM-RESALE 40384 209204 206231821 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 531.51 SWIM-RESALE 40384 209205 206200601 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,190.16 SWIM-RESALE 40384 209206 206141439 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,009.22 SWIM-RESALE 40384 209207 206301913 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,869.65 SWIM-RESALE 40384 209208 206281513 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 6,606.93 247933 7/71/2012 101367 TRUGREEN-BURNSVILLE 6005 164.97 CH-WEED CTRL, FERTILIZER 00048563 209227 343233 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG & GROUNDS MNTC 164.97 247934 7/11/2012 126275 US BANK OPERATIONS CENTER 12,758.33 POL DCC - AUG 209228 DCC112431000 1200.6249 OTHER CONTRACTUAL SERVICES POLICE MANAGEMENT 12,758.33 247935 7/11/2012 700839 VALLEY-RICH COMPANY INC 498.30 PK-HYD REMOVAL, 211 RIDGEVW D�1036805 209229 17866 1770.6269 REPAIRS-OTHER PARK GENERAL MAINTENANCE 498.30 247936 7/11/2012 700501 VISU-SEWER CLEAN & SEAL INC 8,630.50 2011 CIPP REPAIRS 209230 201115102&FINAL 5375.6269 2011151S REPAIRS-OTHER SEWER MAINTENANCE AND REPAIR 8,630.50 247937 7/11I2072 142372 WENSMANN REAL ESTATE SERVICES 4,137.50 REIMBURSE NRMP 13629 EMBRY WAY 209119 4325 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 4,231.25 REIMBURSE NRMP 13637 EMBRY WAY 209120 4388 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 5,737.50 REIMBURSE NRMP 13664 EMBRY WAY 209121 4337 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 14,106.25 247938 7/11/2072 143328 WEYAUS, HARRIETT 431.15 POL-CELL PHONE REPLACEMENT 209370 20120711 1200.6399 OTHER CHARGES POLICE MANAGEMENT 431.15 247939 7/71/2072 134308 YALE MATERIALS HANDLING-MN INC 63,515.66 STR=12 LOADALL -#363 00051054 209231 159275 2007.6740 CAPITAL OUTLAY-MACH/EQ/OTHER LGA/EQUIP CERTIFICATES R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 13 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 63,515.66 247940 7/11@072 125181 ZAYO ENTERPRISE NETWORKS 989.79 IT PHONE ACCESS CHG JULY 209180 115830004495 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 63.67- 209180 115830004495 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 877.57 IT PHONE ACCESS CHG JULY 209181 115830005483 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 56.45- 209181 115830005483 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 1,747.24 20120446 4/30/2012 120679 U S BANK P CARD 55.86 IA2 MUSIC SERVICE EQUIPMENT 68485 209074 5265.6249 OTHER CONTRACTUAL SERVICES ARENA 2 BLDG MAINTENANCE-HAYES Supplier 100878 CHARTER COMMUNICATIONS 1,351.35 FDIC CONF HOTEL INDY LEE 209075 1310.6276 SCHOOLSlCONFERENCES/EXP OTHERF�RE TRAINING Supplier 143288 CROWNE PLAZA AIRPORT INDIANAPO 170.99 REC CUPCAKE CLASS SUPPLIES 209076 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 100114 CUB FOODS 62.51- REC CR CUPCAKE CLASS SUPPLIES8665 209077 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 100114 CUB FOODS 28.99 COUNC CAKE VOLUNTEER RECOG64940 209078 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL Supplier 100114 CUB FOODS 20.34 REC INTERVIEW REFRESHMENTS 62433 209079 1700.6229 GENERAL SUPPLIES PARK & RECREATION MANAGEMENT Supplier 100114 CUB FOODS 51.62 HCSC SR VOLUNTEER AWARD 209080 1920.6229 GENERAL SUPPIIES HAYES COMMUNITY & SENIOR CTR Supplier 100129 DAKOTA AWARDS & ENGRAVING 202.73 HCSC TABLE/CHAIRS 67130 209081 1920.6229 GENERAL SUPPLIES HAYES COMMUNITY & SENIOR CTR Supplier 119946 PORTER, JIM & ANN 61.19 ENG LOCK ASSY 67744 209082 1510.6215 EQUIPMENT-PARTS PW ENGINEERING & TECHNICAL Supplier 103472 INDUSTRIAL LADDER & SUPP�Y INC 40.03 FIRE MUSLIN BURN TRAILER 68450 209083 1320.6229 GENERAL SUPPLIES FIRE PREVENTION Supplier 120823 JOANN ETC #1952 15.00 IT SUBSCRIPTION APR 209084 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY Supplier 141272 MAILCHIMP 6.05- 00064888 209085 2010.2330 DUE TO OTHER GOVERNMENT CABLE N RESERVE BALANCE SHEET Supplier 110583 MARKERTEK VIDEO SUPPLY Suppiier 110583 MARKERTEK VIDEO SUPPLY 95.05 CABLE PATH TAPE/CABLE 64888 209085 2012.6215 EQUIPMENT-PARTS CABLE N JOINT POWERS Supplier 110583 MARKERTEK VIDEO SUPPLY 133.91 REC BUNNY BREAKFAST FOOD 68805 209086 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAI. Supplier 100301 MCDONALDS APPLE VALLEY 32.81 REC CUPCAKE /OPEN ART SUPPLI�669 209087 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 100748 MICHAELS R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12l2012 11:2927 Council Check Register Page - 14 4/30/2012 - 7/13/2012 Check # Date Amount Supplier! Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 8.35 REC CUPCAKE SUPPLIES 68668 209088 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 100748 MICHAELS 245.00 FIN DUES BROUGHTEN 209089 1035.6280 DUES & SUBSCRIPTIONS FINANCE Supplier 103573 MNCPA 235.95 FW CPE STUDY PACKAGE 209090 1035.6275 SCHOOLS/CONFERENCES/EXP LOCAL FINANCE Supplier 103573 MNCPA 225.00 GOLF AD 68709 209091 5105.6239 PRINTING GOLF MANAGEMENT Supplier 143303 PATCH.COM 20.00 SWIM CONCESSION SCHL EXPENSE 209092 1940.6275 SCHOOLS�CONFERENCESlEXP LOCALAQUATIC SWIM CENTER Supplier 110823 BLOOMINGTON, CITY OF 8.00 SWIM FOOD SHOW PARKING 69213 209093 1940.6275 SCHOOLS/CONFERENCES/EXP LOCALAQUATIC SWIM CENTER Supplier 102517 MINNEAPOLIS, CITY OF 8.00 GOLF PARKING FOOD SHOW 68715 209094 5105.6275 SCHOOLS/CONFERENCES/EXP LOCAL GOLF MANAGEMENT Supplier 102517 MINNEAPOLIS, GTY OF 260.00 HCSC MYSTERY LUNCH TRANSPOFSG836 209095 1920.6249 OTHER CONTRACTUAL SERVICES HAYES COMMUNITY & SENIOR CTR Supplier 100428 SCHMITTY & SONS BUSES 20.98 HCSC CARPET CLEANER 67835 209096 1920.6229 GENERAL SUPPLIES HAYES COMMUNITY & SENIOR CTR Supplier 100463 TARGET STORES 14.31 REC STORAGE SUPPLIES 68667 209097 1825.6229 GENERAL SUPPLIES REC SUMMER PLAYGROUND ACTIVITY Supplier 100463 TARGET STORES 19.25 REC TOWELS 68666 209098 1825.6229 GENERAL SUPPLIES REC SUMMER PLAYGROUND ACTIVITY Supplier 100463 TARGET STORES 47.90 CH PAINT SUPPLIES 68215 209099 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC Supplier 101361 HOME DEPOT CREDIT SERVICES 32.12 CH PAINT 68215 209100 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC Supplier 101361 HOME DEPOT CREDIT SERVtCES 111.87 AVCC MISC SUPPLIES 66635 209101 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER Supplier 101361 HOME DEPOT CREDIT SERVICES 203.88 FIRE SHIP PAGERS 68856 209102 1300.6265 REPAIRS-EQUIPMENT FIRE MANAGEMENT Suppiier 140516 UPS STORE, THE 99.53 IA1 RPR DRILL 68484 209103 5215.6211 SMALL TOOLS & EQUIPMENT ARENA 1 EQUIPMENT MAINTENANCE Supplier 101114 THOMAS TOOL AND SUPPLY INC 29.95 IT SUBSCRIPTION APRIL 209104 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY Supplier 139978 WUFOO.COM 3,781.40 20120545 5/28/2012 120679 U S BANK P CARD 29.98 POL TIMING CHAIN 67750 209145 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATROL Supplier 143304 A-ABCD FRIDLEY AUTO PARTS 1.88- 00069055 209146 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET Supplier 141058 AHLBORN EQUIPMENT R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 15 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit Supplier 141058 AHLBORN EQUIPMENT 325.61 STR RAINSUITS/GRINDING WHEEL 69055 209146 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR & MNTC Supplier 141058 AHLBORN EQUIPMENT 122.47 REC WINE TASTING PARTY WINE 68833 209147 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 137805 APPLE VALLEY LIQUOR 225.00- FIRE CR PARTIAL DEP ALEX SCHL 209148 7310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING Supplier 103257 ARROWINOOD 107.11 GOLF CELL PHONE 68757 209149 5105.6211 SMALL TOOLS & EQUIPMENT GOLF MANAGEMENT Supplier 100820 ATRT MOBILITY 107.11 GOIF CELL PHONE 68758 209150 5105.6211 SMALL TOOLS & EQUIPMENT GOLF MANAGEMENT Supplier 100820 AT&T MOBILITY 21.41 REC WINE GLASSES 69316 209151 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 122012 BED BATH & BEYOND #414 18.20 REC DVD 68804 209152 1840.6229 GENERAL SUPPLIES REC TEEN PROGRAMS Supplier 113057 BEST BUY 50.95 FIRE CAKE/MISC SUPPLIES 68864 209153 1300.6229 GENERAL SUPPLIES FIRE MANAGEMENT Supplier 100114 CUB FOODS 20.75 REC CLASS SUPPLIES 68824 209154 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS Supplier 100114 CUB FOODS 74.97 lIQ CHEESE TRAYS WINE CLUB 64996 209155 5000.2530 WINE CLUB LIQUOR BALANCE SHEET Supplier 100114 CUB FOODS 150.00- COUNC CR GOAL ROOM DEPOSIT 64939 209156 1005.6275 SCHOOLS/CONFERENCES/EXP LOCAL MAYOR/CITY COUNCIL Supplier 128708 DAKOTA COUNTY 7.50 SUPPLIES TOT CRAFTlGARDENER58825 209157 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAM$ Supplier 720473 DOLLAR TREE STORES, INC. 28.01 REC LIL GARDENERS SUPPLIES 68822 209158 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS Supplier 120823 JOANN ETC #1952 15.00 IT SUBSCRIPTION MAY 209159 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY Supplier 141272 MAILCHIMP 5.13 REC CRAFT SUPPLIES TC 68826 209160 1840.6229 GENERAL SUPPLIES REC TEEN PROGRAMS Supplier 100748 MICHAELS 67.33 FIRE BATTERIES 68867 209161 1330.6215 EQUIPMENT-PARTS FIRE OPERATIONS Supplier 100346 MOTOROLA INC 25.11 REC TOT PROGRAM SUPPLIES 68820 209162 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS Supplier 102901 PARTY CITY 7.92 REC DANCE SNACKS 68188 209163 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENERAL Supplier 118584 RAINBOW FOODS 38.00 NEW NORMAL REG NORDQUIST 209164 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT Supplier 103189 SENSIBLE LAND USE COALITION 3.45- 00067578 209165 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET Supplier 143318 SHIFFIER R55CKREG LOG20000 CITY OF APPLE VALLEY 7/12/2012 11:29:27 Council Check Register Page - 16 4/30/2012 -7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit Supplier 143318 SHIFFLER 53.67 POL EVIDENCE LOCKER PARTS 67578 209165 1200.6211 SMALL TOOLS & EQUIPMENT POLICE MANAGEMENT Supplier 143318 SHIFFLER 10.70- 00067131 209166 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET Supplier 143309 POWR-FLITE COMMERCIAL FLOOR CA Supplier 143309 POWR-FLITE COMMERCIAL FLOOR CA 166.37 CARPET CLEANER PARTS/SUPPLY 67131 209166 1920.6229 GENERAL SUPPLIES HAYES COMMUNITY & SENIOR CTR Supplier 143309 POWR-FLITE COMMERCIAL FLOOR CA 74.91 CH DIET COKE 65494 209167 1060.6545 NON-TAXABLE MISC FOR RESALE MUNICIPAL BLDG & GROUNDS MNTC Supplier 100463 TARGET STORES 15.97 AVCC WEEDWHIP LINE 66636 209168 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER Supplier 101361 HOME DEPOT CREDIT SERVICES 389.37 AVCC LAWN MOWER/SCRAPER 66636 209169 1900.6211 SMALL TOOLS & EQUIPMENT AV COMMUNITY CENTER Supplier 101361 HOME DEPOT CREDIT SERVICES 40.25 REC PLANTS LIL GARDENERS 68823 209170 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS Supplier 101361 HOME DEPOT CREDIT SERVICES 40.24 AVCC PLANTS FLOWER BOXES 68823 209171 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER Supplier 101361 HOME DEPOT CREDIT SERVICES 545.27 CH HEDGE TRIMMER 209172 1060.6211 SMALL TOOLS & EQUIPMENT MUNICIPAL BLDG & GROUNDS MNTC Supplier 101361 HOME DEPOT CREDIT SERVICES 26.30- 00068186 209173 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET Supplier 112652 LIFEGUARD STORE INC, THE Supplier 112652 LIFEGUARD STORE INC, THE 408.80 SWIM RESCUE TUBES 68186 209173 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER Supplier 112652 LIFEGUARD STQRE INC, THE 130.25 FIRE SHIPPING 68871 209174 1330.6238 POSTAGE/UPS/FEDEX FIRE OPERATIONS Supplier 140516 UPS STORE, THE 32.13 NR TRACFONE 67379 209175 1520.6237 TELEPHONE/PAGERS NATURAL RESOURCES Supplier 137321 WALGREENS 42.84 ENG TRACFONE 68587 209176 1510.6237 TELEPHONE/PAGERS PW ENGINEERING & TECHNICAL Supplier 137321 WALGREENS 29.95 IT SUBSCRIPTION MAY 209177 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY Supplier 139978 WUFOO.COM 2,625.25 20120710 7/9/2012 102664 ANCHOR BANK 67,576.45 FEDERAL TAXES PR 209059 120701 B 9000.2111 ACCRUED FEDERAUFICA PAYROLL CLEARING BAL SHEET 19,125.95 EMPLOYEE FICA 209059 120701B 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 28,233.48 CITY SHARE FICA 209059 120701 B 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 9,208.67 EMPLOYEE MEDICARE 209059 120701 B 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 9,208.67 C�TY SHARE MEDICARE 209059 120701 B 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET RSSCKREG Lv.i20000 CITY OF APF . .LLEY 7/1: 11:29:27 Council Check Register Pa9e' �� 4/30/2012 —7/13/2012 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 133,353.22 20120711 7l9/2012 700657 MN DEPTOF REVENUE 27,283.83 PAYROLL STATE TAX 209U60 120701G 9000.2112 ACCRUED STATE WM PAYROLL CLEARING BAL SHEET 27,283.83 20720712 717112012 100331 MN DEPT OF LABOR & INDUSTRY 2,605.60 PERMIT SURCHARGE JUNE 209264 20120630 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 52.11- LESS 2% RETENTION JUNE 209264 20120630 1001.4099 PERMIT-OTHER GENERAL FUND REVENUE 2,553.49 20120713 7/9/2012 100873 HEALTHPARTNERS 5,676.85 DENTAL CLAIMS 6/28/12-7/4/12 209371 20120704 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 5,676.85 20120714 7I73I2012 130967 GENESIS EMPLOYEE BENEFITS INC 53.10 FLEX SPENDING MEDICAL - 2012 209373 120702N 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 2,538.50 FLEX SPENDING DAYCARE - 2012 209373 720702N 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 2,591.60 1,826,730.30 Grand Total Payment Instrument Totals � CheckTotal 1,544,716.96 , �t TransferTotal 177,865.64 O � � Pay ModeX Total 104,147.70 � Total Payments 1,826,730.30 � �' Z� 1 ( � RSSCKSUM LOG20000 CITY OF APPLE VALLEY 7l12/2012 1129:58 Council Check Summary Page - 1 4/30/2012 - 7/13/2012 Company Amount 01000 GENERAL FUND 66,521.14 02005 LGA/EQUIPMENT CERTIFICATE 63,515.66 02010 CABLE N RESERVE FUND 89.00 02015 PARK DEDICATION FUND 1,943.37 02025 ROAD ESCROW FUND 640,005.02 04030 DAKOTA CTY CONSTRUCT PROJ FUND 163.08 04400 2008 CONSTRUCTION FUND 166.00 04500 CONSTRUCTION PROJECTS 172,501.48 04700 TIF DIST#13-CAPITAL PROJECTS 217.44 04710 TIF DIST#7-CAPITAL PROJECTS 725.25 04715 20121MPROVEMENTS 23,831.84 04900 PHYSICAL IMPROVEMENTS ESCROW F 18,287.41 05000 LIQUOR FUND 112,430.48 05100 GOLF FUND 30,246.72 05200 ARENA FUND 330.84 05300 WATER & SEWER FUND 506,228.12 05500 STORM DRAINAGE UTILITY FUND 12,436.59 05600 CEMETERY FUND LEVEL PROGRAM 487.86 07100 INSURANCE TRUST DENTAL FUND 5,676.85 07200 RISK MANAGEMENT/INSURANCE FUND 7,697.50 09000 PAYROLL CLEARING FUND 163,228.65 Report Totals 1,826,730.30