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HomeMy WebLinkAbout07/11/2013 Meeting •®s • :•s • *`' Meeting Location: Municipal Center City of Apple 7100 147th Street West Valley Apple Valley, Minnesota 55124 JULY 11, 2013 CITY COUNCIL SPECIAL INFORMAL MEETING TENTATIVE DISCUSSION ITEMS 5:00 P.M. 1. Council Discussion Items. (5 min.) 2. Indoor Ice Discussion. (30 min.) 3. Urban Affairs Update on Animal Ordinance. (30 min.) 4. Review 2012 Comprehensive Annual Financial Report. (20 min.) 5. Special Tax Increment Financing Legislation Discussion. (5 min.) 6. Holyoke Flood Mitigation Study. (10 min.) 7. Adjourn. 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 Agenda Items * *A. Approve Minutes of June 27, 2013, Regular Meeting. *B. Receive 2012 Comprehensive Annual Financial Report. *C. Approve 2014 Budget Calendar. *D. Adopt Resolutions Approving Special Laws Passed in 2013 Regular Legislative Session. * 1. Chapter 143, Article 9, Section 18. *2. Chapter 143, Article 9, Section 19. *E. Authorize Hot Air Balloon Landing and Lift -Off at Johnny Cake Ridge Park — West on August 13, 2013, in Connection with Chick -fil -A Community Event. *F. Adopt Resolution Setting Public Hearing for Vacation of Access Restriction Easement on Lot 1, Block 1, Hidden Ponds 3rd Addition, at at 7:00 p.m. on August 8, 2013. *G. Adopt Resolution Approving Consideration of Proposal to Develop a Portion of City Property (McNamara Pond) in Conjunction with Application for Development and Platting of Quarry Ponds. *H. Allina Health System d/b /a Allina Health Emergency Medical Services: * 1. Approve Agreement for Training and Medical Direction for the Use of an Automatic External Defibrillator. *2. Adopt Resolution Accepting Donation of Automatic External Defibrillator. 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 Agenda Items * - Continued *I. Authorize Purchase of Landscape for Cedar Avenue Transitway. *J. Approve Water Quality Improvement Cost Share Program Agreement with Dean and Carolyn Young, for Raingarden Installed at 14573 Garrett Avenue. *K. Adopt Resolution Awarding Contract with Champion Coatings, Inc., for AV Project 2013 -106, 2013 Nordic Reservoir Intermediate Rehabilitation. *L. Approve Change Order No. 1 for AV Project 2012 -108, Water Treatment Plant Expansion - Add $4,000.97. *M. Approve Change Order No. 2 for AV Project 2012 -131, Well Pumps 6, 11, 13, and High Zone Pump 4 Maintenance, with Keys Well Drilling Company by Deducting $13,059.00, and Approve Acceptance and Final Payment of $4,653.15. *N. Approve Acceptance and Final Payment on Contract with Jeff Riedemann Fisheries for AV Project 2013 -122, 2013 Farquar Lake Fish Removal - $6,000.00. *O. AV Project 2013 -109, 2013 -2014 Mowing and Trimming Services: * 1. Void and Cancel Agreement Approved on March 28, 2013. *2. Approve Revised Agreement with Executive Outdoor Services. *P. Approve Personnel Report. *Q. Set Special Informal Meeting on July 29, 2013, at 4:30 p.m. 5. Regular Agenda Items A. Certificate of Recognition to Dr. Ron Thomas. B. Resolution Appointing Member to Fill Vacancy on Urban Affairs Advisory Committee with Term Expiring March 1, 2016. 6. Other Staff Items. 7. Council Items and Communications. 8. Calendar of Upcoming Events. 9. Claims and Bills. 10. Adjourn. NEXT REGULARLY SCHEDULED MEETINGS: Thursday July 25 7:00 p.m. (Regular) Thursday August 8 5:30 p.m. (Informal) " 44 7:00 p.m. (Regular) Thursday August 22 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) •** * ** Meeting Location: Municipal Center City of Apple 7100 147th Street West Valley Apple Valley, Minnesota 55124 UPDATE OF CITY COUNCIL REGULAR MEETING ACTIONS JULY 11, 2013 3. Audience - For Items NOT on this Agenda - Ms. Brenda Morrow and Ms. Karen Bernard, from Chick- fil -A, invited the public to their community event at Johnny Cake Ridge Park on August 13, 2013. 4. Approved All Consent Agenda Items *A. Approve Minutes of June 27, 2013, Regular Meeting. *B. Receive 2012 Comprehensive Annual Financial Report. *C. Approve 2014 Budget Calendar. *D. Adopt Resolutions Approving Special Laws Passed in 2013 Regular Legislative Session. * 1. Chapter 143, Article 9, Section 18. *2. Chapter 143, Article 9, Section 19. *E. Authorize Hot Air Balloon Landing and Lift -Off at Johnny Cake Ridge Park — West on August 13, 2013, in Connection with Chick -fil -A Community Event. *F. Adopt Resolution Setting Public Hearing for Vacation of Access Restriction Easement on Lot 1, Block 1, Hidden Ponds 3rd Addition, at at 7:00 p.m. on August 8, 2013. *G. Adopt Resolution Approving Consideration of Proposal to Develop a Portion of City Property (McNamara Pond) in Conjunction with Application for Development and Platting of Quarry Ponds. *H. Allina Health System d/b /a Allina Health Emergency Medical Services: * 1. Approve Agreement for Training and Medical Direction for the Use of an Automatic External Defibrillator. *2. Adopt Resolution Accepting Donation of Automatic External Defibrillator. *I. Authorize Purchase of Landscape for Cedar Avenue Transitway. *J. Approve Water Quality Improvement Cost Share Program Agreement with Dean and Carolyn Young, for Raingarden Installed at 14573 Garrett Avenue. *K. Adopt Resolution Awarding Contract with Champion Coatings, Inc., for AV Project 2013 -106, 2013 Nordic Reservoir Intermediate Rehabilitation. *L. Approve Change Order No. 1 for AV Project 2012 -108, Water Treatment Plant Expansion - Add $4,000.97. *M. Approve Change Order No. 2 for AV Project 2012 -131, Well Pumps 6, 11, 13, and High Zone Pump 4 Maintenance, with Keys Well Drilling Company by Deducting $13,059.00, and Approve Acceptance and Final Payment of $4,653.15. * 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 Agenda Items * - Continued *N. Approve Acceptance and Final Payment on Contract with Jeff Riedemann Fisheries for AV Project 2013 -122, 2013 Farquar Lake Fish Removal - $6,000.00. *O. AV Project 2013 -109, 2013 -2014 Mowing and Trimming Services: * 1. Void and Cancel Agreement Approved on March 28, 2013. *2. Approve Revised Agreement with Executive Outdoor Services. *P. Approve Personnel Report. *Q. Set Special Informal Meeting on July 29, 2013, at 4:30 p.m. 5. Regular Agenda Items A. Presented Certificate of Recognition to Dr. Ron Thomas. B. Adopted Resolution Appointing Walton Mahlum to Fill Vacancy on Urban Affairs Advisory Committee with Term Expiring March 1, 2016. 6. Other Staff Items. 7. Council Items and Communications. 8. Approved Calendar of Upcoming Events. 9. Approved Claims and Bills. NEXT REGULARLY SCHEDULED MEETINGS: Thursday July 25 7:00 p.m. (Regular) Thursday August 8 5:30 p.m. (Informal) " " 7:00 p.m. (Regular) Thursday August 22 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. orb City of Apple Valley MEMO Parks and Recreation Department 7100 - 147' Street West Apple Valley, MN 55124 952 / 953 -2300 DATE: 7/8/13 TO: Mayor and City Council Members FROM: Barry Bernstein, Director of Parks and Recreation SUBJECT: Summer Indoor Ice The previous time this issue was brought before City Council at a work session, the City Council gave City Staff direction on future discussions regarding this topic. These discussion items were, long term commitment and if any capital investment from the hockey associations would be available to upgrade the Hayes Park Arena with a central dehumidification unit. I have enclosed two letters from each of the hockey associations (AVHA and EVHA) expressing a commitment of at least five years with summer indoor ice purchase of $80,000 each in these five years. In addition, I have enclosed a letter from Chris Sikich, Head Boys Hockey Coach from Apple Valley also expressing an interest in purchasing summer ice hours if available. It is believed this meets two criteria of long term commitment as well as a financial contribution for purchasing summer ice, but does not indicate any capital investment. Options: If the City Council does decide to proceed with upgrading Hayes Park Arena with a dehumidification unit, there are a couple of options to consider: Option #1 Proceed with incorporating this project within the scope of work with AMERESCO Option #2 Proceed independently of AMERESCO for a lesser project cost Option #3 Not to proceed with the upgrades to Hayes Park Arena and summer ice possibility Recommendation: It appears the local hockey associations are quite serious about moving forward with the potential and opportunity of having available summer ice at Hayes Park Arena. In addition, having the opportunity to move forward by incorporating this project within the scope of work with AMERESCO makes this project a possibility for next summer, and thus, staff will be able to book outside events as soon as possible making this project seem palatable. 5 1'. Mr. Barry Bernstein City of Apple Valley Director of Parks & Recreation May 23, 2013 Dear Mr. Bernstein ... First of all, the AVHA (Apple Valley Hockey Association) Board and our members would like to thank you and Gary Pietig (AV Rink Manager) for your efforts to help facilitate an expansion of services at Hayes Arena to accommodate Year -round /Summer ice. On behalf of the AVHA Board, i wish to acknowledge that we are 100% behind these efforts. Over the course of the past number of years for a whole variety of reasons ranging from changing demographics to other communities offering year -round ice, the competitiveness of Apple Valley teams has suffered. in our opinion, there is more than enough demand for summer ice across o number of programs to make this a sound investment decision for the City of Apple Valley. As such, AVHA would like to offer a Letter of intent to the City of Apple Valley, that we are prepared to commit $ 80,000 over a 5 year -term, based upon acceptable terms and conditions to all parties, for our summer/ off - season ice usage. As outlined in our letter of January 3, 2013, AVHA's commitment will remain at $ 25,000 for the first of those five years. We thank you for your consideration of this project and look forward to our continued partnership with the City of Apple Valley and the Parks & Recreation Department. Re s, Dave Daggett AVHA President President@AppleValleyHockey.com (612) 309 -6010 HOCKEY AS$OtlATlON May 22, 2013 Apple Valley City Council 7100 147' Street West Apple Valley, MN 55124 -9016 Re: Summer Ice at Hayes Park Arena Apple Valley City Council: I write this letter as President and on behalf of the Eastview Hockey Association ( "EVHA ") Board of Directors. On May 2, 2013, Barry Bernstein, City of Apple Valley Parks and Recreation Director, met with members of the local hockey community to determine the interest in summer ice opportunities at Hayes Park Arena ( "Hayes ") commencing in July of 2014. Our understanding is that, initially, the summer ice project will be available in July and August at $160.00 per hour. Specifically, Mr. Bernstein requested that we prepare this correspondence to communicate our level of commitment to the proposed summer ice project which will require the installation of a dehumidification system in Hayes with an estimated cost of $225,000.00. The Board of Directors of EVHA wholeheartedly supports the proposed summer ice project at Hayes and there is more than adequate demand for summer ice to support the project. If the project is undertaken by the City of Apple Valley, EVHA would intend to commit an initial $25,000 in 2014 for summer ice usage based upon terms acceptable to EVHA and the City Apple Valley. Although EVHA fully expects to use $25,000 of summer ice usage in the first summer of the proposed project, should EVHA not use that initial $25,000 in ice fees, it is contemplated that the amount of unused ice fees could be rolled over to subsequent years. Over the course of the first five year period it is contemplated that EVHA would generate $80,000 in ice usage fees. EVHA feels that the contemplated ice usage tees for EVHA is a conservative estimate. Currently, EVHA coaches hold clinics over the summer at various locations generating significant ice usage fees for other arenas and municipalities. Likewise, many EVHA members are skating in programs currently scattered across the metro area, again, generating significant ice usage fees for other arenas and municipalities. If the proposed project is approved, EVHA intends to establish EVHA and Eastview High School boys and girls' clinics, games, tournaments, etc., for all ages. EVHA has a great group of coaches and trainers that would utilize the proposed project to start EVHA training programs and leagues which eliminate the need to send EVHA skaters all over the metro area. It is contemplated that EVHA will implement a cohesive skating/hockey program/clinic for each age group level of hockey with a shared curriculum. The additional ice will provide the flexibility for coaches to implement these programs. With the numbers we have in the association, some age group levels may require 3 -4 separate sessions to accommodate or members. Again, EVHA feels that the ice usage outlined above is conservative and our members would relish the opportunity to participate in camps, clinics and other options at Hayes as opposed to the current practice of finding suitable programs across the metro. EVHA fully supports the proposed summer ice project and appreciates the opportunity to express its intent should the project move forward. If you have any questions or concerns, please feel free to contact me anytime. Respectfully, Michael Schoonover President Eastview Hockey Association 651.283.6756 mschoonover @sbwinc.com May 23, 2013 To Whom It May Concern: As the Head Boys Hockey Coach at Apple Valley High School, the idea of getting summer ice in Apple Valley is very exciting. For the past 11 years, we have run a good summer program for I ur high school athletes, but we have had to use different locations. Our off -ice took place at the high school and then the kids would have to drive over to the Rosemount Ice Arena for the on- ice portion of camp. The major issues we have had is that our athletes are almost 7 hours at hockey during their days of summer training. If we could get ice in at Hayes Arena, the summer program would benefit from less travel, thus being more efficient with the time for our athletes. This would be a positive step in helping our summer camp numbers grow, thus increasing the number of hours of ice we would rent. We currently have 10 -12 hours a week that is used for the training of Apple Valley hockey players. I envision a program looking something like this: • High school Off -ice at the high school 7:30 -9, on -ice training at Hayes Arena 9:30 -11:45 • Youth off -ice 10:30 — 2 :30, on -ice 12:00 — 5:00 (multiple groups) This could be 2 -3 times a week during the summer for 7 -9 weeks. I believe that if we can increase the number of participants, then we can increase the number of hours of ice we would rent. My goal as a high school coach is keeping Apple Valley kids skating and playing for Apple Valley. Being able to use Hayes Arena during the summer help our summer program be more efficient and effective in building our program. I look forward to working with you in the future. If you have further questions, please feel free to contact me. Thanks, Chris Sikich Head Boys Hockey Coach Apple Valley High School 612 -743 -4547 I F— 2 7/11/2013 \ : a " q �� MR, v � E l ?� a HA a I M e IF IM A Al OU a HAYES PARK ARENA o a � ..e�.e.061 ',ys..5 BAC KGROUN D ate. o% a \\ S Aye' Flan ��i�nl� rA Wes i l� G� � i 4 �fi s 1 " M N a'''. • 1 7/11/2013 CITY COUNCIL IREC ITT PROVIDE yp a \c o l�ter� Irrar�t f s Nt Q y, I y � M E" , , om IMM O IR {yy \ s�3R Y x� �a e c\ c i m ` TOWN HOCKEY ASSOCIATION RESPONSE AND COMMITMENT a 6 a v. Ar th se p p If NEI; • 2 7/11/2013 • �A- LETTERS OF RESPONSE CONTINUED \ g \\ cd lf 3 �F J,0* ntfib t r7 S WN " M i ,( Tr}� taffln �� y�3 r Q \ A. -4 $ "'B it € aA w t a �. ANTICI PATED P O U ET jj \ \� a Income Pef ribnth Additional Expenses:., . ` Staff at.b0 r per mntli 3,600 V , Dec C�atiorx Low -E C "iiin �$50,(7QT70 Yearn 2,500 fine) ides $7,500 rebate} .� • Ad �tirincl i1ti�prrerf w� d tear ��' ._..�a Taal Expenses: 221700 • 3 7/11/2013 All • COUNC DIRECTION - OPTION Al § " \ mug v " g 'W d \\ N 8 f y . �t6t ' r c€ ' € . gym � Y I v V TOI Est fil� vti��r g r I 1 11 "'FIl ff � 5 t \ i inns r� Ir� t oI€" C:t Ig ft As \ i 3 O PTIONS CONTINUE Ct ''n "W i l l"' l l, g fi ft .48© GEr unit (� DW 6 0101 a 1 q fr: r with the fit r! �L v F 4 3 f vu ,�It[ti?{?AG mo III4I}t1C'C CI ,}fF P��c�mlrrttn�C fir��r�imr it �� M z :3 ; 4,j S�'� ' 4 7/11/2013 • III �a c 'i c 4 Alf O d " N z y-�gg ME A IF ml , oil .:� a. r.,'. �... • oj ty- kill 5 mOP -3 0®i *Go* 00®00 10®00 *Go_ City of Apple Valley MEMO Community Development Department TO: Mayor, City Council, City Administrator FROM: Margaret M. Dykes, Planner MEETING DATE: July 11, 2013 SUBJECT: Update on Review of Animal Ordinance Background At its meeting of October 11, 2012, the City Council directed the Urban Affairs Advisory Committee (UAC) to review the City's existing animal ordinances. The City Council called the UAC to meet because it had been asked by residents in single - family residential neighborhoods to review the ordinances so that they may keep animals such as chickens and goats on their property. Currently, the City Code allows for the keeping of "domestic animals commonly kept as "house pets" for non - commercial purposes, for the use of the occupants of the premises" as permitted accessory uses on single - family residential properties. The City Code does not have a definition of "house pets ". The City has interpreted "house pets" to mean dogs, cats, and small animals that are caged and kept inside the residence; it has not included chickens, goats, or other animals commonly found on farms. However, the City Attorney advised that the current standards are ambiguous and open to interpretation, and review is needed. UAC Meetings To date, the UAC has held three (3) meetings in April, May, and June to discuss the current City ordinance related to animals, which is kept in Chapter 91, and one section of the zoning code. The UAC discussed the current ordinance with Code Compliance Specialist Ben Pierson to determine what changes would address concerns found in the community. Because the current code related to animals generally only addresses dogs and cats, residents have sought clarification about the types of animals they may keep on their property. The UAC also reviewed materials related to the keeping of chickens and goats, reviewed other cities' ordinances, and reviewed policy considerations related to any ordinance changes. Potential Changes to the City Code Based on the information received so far, the UAC is considering several changes to the Code that clarify what animals would be permitted on residential property. Some of the changes are minor and would make the Code consistent with changes in State Statutes. Some of the changes would be more substantive and add regulations where there are none currently. 1 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \CCmemo 071113.doc There are three (3) substantive changes that the Committee would like to discuss with the City Council because they may cause some concerns for residents. 1. Create a new definition for "Household Pet ", and list specific animals that would be exclusively considered a Household Pet. These animals would include only the following animals: dogs, cats, ferrets, birds excluding all farm poultry such as chickens and ducks, rabbits, rodents, reptiles, amphibians, insects, fish, and any ADA certified service animal. It should be noted that the majority of the animals listed must be caged and kept inside the residence. The exceptions being dogs, cats, rabbits, and fish, which may be kept outside of the residence in appropriate shelters or enclosures. This list contains the most common pets kept in the United States according to the 2012 U.S. Pet Ownership and Demographics Sourcebook from the American Veterinary Medical Association (AVMA). 2. Limit the number of certain animals that may be kept at each residence. Currently, the Code states that no more than three (3) dogs and three (3) cats may be kept at a residence. The draft amendment would include ferrets and limit them to no more than three (3) per residence. The UAC also believes that there should be no more than six (6) animals of these three species at any residence. For example, a household could have one dog, three cats, and two ferrets. At this time, the UAC has not determined whether other animals should be included in the limit. 3. Prohibit certain animals from residential property. The prohibited animals would include the following: • Farm animals including goats, cattle, sheep, pigs (including potbellied), and bees. • Farm poultry including chickens, ducks, geese, turkeys, and pigeons. • Any animal prohibited by Federal or Minnesota law. • Any wild or non - domesticated animal, including but not limited to bears, lions, wolves, raccoons, poisonous snakes, and apes. The UAC determined that at this time there is no compelling reason to change the ordinance and allow the keeping of farm animals and farm poultry, including chickens and goats, on residential lots. The UAC thought an amendment to the ordinance allowing farm poultry and/or farm animals would create opportunities for conflicts between neighbors and potential public nuisances. Though there are some cities that have allowed chickens (but not goats) on residential lots, there are also many cities that do not allow these types of animals. The City of Cottage Grove completed a survey in November 2012 of 52 cities in the Metro area; about 2/3 of these 52 cities did not allow the keeping of chickens on urban residential lots. Some of the larger cities that do not allow chickens include Blaine, Brooklyn Park, Coon Rapids, Eden Prairie, Edina, Lakeville, Maple Grove, Plymouth, St. Louis Park and Woodbury. This new section of the Code would also prohibit the sale of these animals in Apple Valley. Attached for the Council's review are the draft amendments to Chapter 91 and the three memos to the UAC. 2 H: \DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \CCmemo 071113.doc Draft Amendments to Chapter 91 - Animals SECTION 91.01 DEFINIITIONS. (NOTE: new definitions to be added or modified) ANIMAL. Other than a human being, any living thing of the kingdom of animalia, including mammals, birds, fish, amphibian, insects, and reptiles. DOMESTICANIMAL. Any of the various animals domesticated so as to live in a tame condition as a work animal, food source, or household pet. FARMANIMAL. Any of the various species of domestic animals kept for agricultural purposes such as, but not limited to, horses, catty; gt ats, sheep, llamas, potbellied pigs, pigs, and bees. FARMPOULTRY. Any of the various species of domesfl e animals kept for agricultural purposes such as, but not limited to, chickens, ducks, ge8e, turkeys, pigeons, swans, and doves. HOUSEHOLD PET. Domestic animals lept non - commercial and pon- agricultural purposes generally housed within the principal structure throughoutbt e entire year, exclusively consisting of the follau -ing domestic anneals: (1) Dogs - any animal in whole (e)(cluding hybrids wvith wolves, coyotes, or jackals) of the species Canis. familiarus, (2) Cats —,a iry anim in whole (excluding l ybr cls with ocelots or margays) of the species Felis cattis,v' 3 Ferrets -art b � " O y ammalf the speciesMustela putorius furo; (4) e e e e e 'Birds any oche Bla s'of'Aes (bird) that are caged or otherwise kept inside the )residence, eluding all farm poultryx Rabbits - any order l. agomorpha that are caged and kept inside thetesidence or in an,atdoor hultcl abutting the residence or garage; (6) IZddents — any 6f4he order Rodentia such as mice, rats, gerbils, hamsters, chinchillas and guinea pigs that are caged and otherwise kept inside the residence; B (7) Reptil &s -°any of-the class non - poisonous Reptilia such as snakes less than three (3) feet in length, llzard less than three (3) feet, and turtles that are caged and otherwise kept inside the residence; (8) Amphibians — any of the non - poisonous class of Amphibia such as salamanders, frogs, and toads that are caged and otherwise kept inside the residence; (9) Insects — any of the non - poisonous mostly small arthropods class of Insecta such as butterflies, ants, grasshoppers that are caged and otherwise kept inside the residence; (10) Fish — all varieties commonly raised as pets in tanks inside or in decorative outdoor ponds at homes or commercial businesses unless specifically prohibited by state or federal law, and those listed elsewhere in this Section. • 1 Draft Amendments to Chapter 91 - Animals (11) Any ADA certified service animal. NONDOMESTICATED ANIMAL. Any farm animal, farm poultry, wild animal, or any animal not defined as a "household pet ". WILD ANIMAL. Any animal which is not naturally tame or gentle, but is of a wild nature or disposition or which, because of its size, vicious nature, or other characteristics would constitute a danger to human life or property. § 91.06 ANIMALS WITHIN CITY LIMITS. (NOTE Proposed language for new section) (A) The keeping of animals within the city is subje,t °lri`the provisions of this chapter and applicable state and federal statutes, rules and regulatiens'includmg, not limited to those he addressing prevention of cruelty to animals, animal alth, stray ani;als, companion animals, service animals and dangerous animals. (B) Except as otherwise provided elsewliere in the Cod-, no person shall keep any animal other than a household pet within the city on d`fesidehtial property. (C) Limitation on Number. (1) Purpose. The .owning, harboring and keeping on any premise of a large number of pet animals within the ci y'`detracts from the quality of.life withm the entire city due to various noise, odor, health and safety probTns resultingiom the keeping of a large number of pet animals, which constitute public nuisance. (2 1�To persor%sh411 keep in any one household unit, lot, or premise or portion thereof more thaa-4hree (3) of -,,household,-- - eft dogs, cats, or ferrets over the age of four (4) months of nge, not to exceed;,a totaho six (6) total of these types of household pets. This provision shalk not apply to Veterinary clinics or hospitals, licensed kennels or catteries, pet stores, animal shelters, pet care facilities,`er''other similar uses permitted by the Code. (D) Keepang 'Nondoni ticated Animals Prohibited. .e (1) Prohibited Aiiitnas: No person shall keep, maintain or harbor within the city any of the following animals: (a) Any animal or species prohibited by Minnesota or federal law. (b) Any nondomesticated animal or species, except horses where otherwise permitted in the Code, including, but not limited to, the following: (1) All skunks, whether captured in the wild, domestically raised, descented or not descented, vaccinated against rabies or not vaccinated against rabies. 2 Draft Amendments to Chapter 91 - Animals (2) All large cats of the family Felidae, such as lions, tigers, jaguars, leopards, cougars and ocelots, except commonly accepted domesticated house cats. (3) All members of the family Canidae, such as wolves, foxes, coyotes, dingoes and jackals, except domesticated dogs. (4) All crossbreeds, such as crossbreeds between dogs and coyotes or dogs and wolves, but does not include crossbreeds, between domesticated animals. (5) All poisonous snakes, such as rattlesnakes, coral snakes, water moccasins, cobras or copperheads. (6) All raccoons. (7) All piranhas, northern 5nakeheads, and similar - ag essive carnivorous fish. (8) All apes and monkeys. (9) All other animals which are not listed explicitly above, but which can be reasonably, defined by tfie terms rn section including bears, wolverines and badgers. _: (2) Selling Prohibited No person shall offer for sale, within the city limits, any animal prohibited in subsections (ID) ,(1)(a) :and (D)(1)(b) of this section. (3�e e Exceptions.; ; Permit Required: n ' (a) Any persons desiring to keep animals prohibited under subsections (D)1 of this section shall obtain: a tempotaxy permit from the city council. Such a permit shall be issued £ 4 period not f-a'exceed thirty (30) days and shall specify further conditions under w1i such animal� be kept; provided, however, that no such permit shall be issued unless ch bi prohi animal is brought into the city for entertainment, exhibition, show or promotional purposes only. A public zoo or other institution engaged in a permanent display at aninals may be issued a permanent permit, provided applicable zoning requiremen&a met. The Minnesota Zoological Gardens is exempt from this requirement. (b) Persons keeping animals for a public zoo as volunteers, docents or otherwise, any bona fide research institution or veterinary hospital are exempt from the permit requirement, provided protective devices adequate to prevent such animals from escaping or injuring the public are provided. (4) Penalty: Violation of any provision of this subsection shall be a misdemeanor. 3 Draft Amendments to Chapter 91 - Animals (E) Removal of animal waste required. The owner or keeper of any animal shall be responsible for the immediate removal of any feces deposited by such animal on any property, public or private, not owned or exclusively occupied by the owner or keeper. The owner or keeper of any animal shall also be responsible for the periodic removal of feces deposited by such animal on property owned or exclusively occupied by such owner or keeper so as to prevent the creation of a public nuisance within the meaning of § 94.15. P C 4 City of Apple MEMO Community Development Department TO: Urban Affairs Committee Members FROM: Margaret M. Dykes, Planner MEETING DATE: April 30, 2013 SUBJECT: Review of City Codes Regarding Domestic Animals Purpose for Meeting At its meeting of October 11, 2012, the City Council directed the Urban Affairs Advisory Committee (UAC) to begin meeting and review the City's existing animal ordinances. The City Council has been asked by residents in single - family residential neighborhoods to review the ordinances so that they may keep animals other than "house pets" on their property. These residents are particularly interested in keeping chickens and goats. The City Attorney has advised that the current standards are open to interpretation and review is needed. Current City Regulations The City Code regulates animals in two sections: the entirety of chapter 91, and references in chapter 155 (the zoning code). • Chapter 91: This chapter pertains primarily to cats and dogs; it does not address other animals. However, if the City Council choses to amend the Code to allow or prohibit animals other than house pets, it would make sense for it to be in this section. Chapter 91 is attached to this memo for review. • Chapter 155: This is the zoning section of the Code and references only "house pets ", which is not defined. Section 155.053, which regulates permitted accessory uses in single - family residential neighborhoods, allows "domestic animals commonly kept as `house pets' for non - commercial purposes, for the use of the occupants of the premises." Staff has interpreted this dogs, cats, small animals kept indoors, etc.; horses can be kept in the "R -1" zones. The Code does not list performance standards relative to the keeping of animals in this chapter. Chickens would generally be considered livestock and are permitted only on those parcels zoned "AG" (Agricultural). Fewer than 60 acres in the City remain zoned for agricultural uses. Several residents have informed us they would like to keep chickens and similar livestock animals, e.g. goats and honeybees, on their residentially zoned property. Other residents have told us they do not want these types of animals kept in residential zoning districts. 1 H: \DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \043013 UAC memo.doc Other Cities' Regulations The keeping of "backyard" chickens has become especially popular, and many cities now accommodate residents that wish to pursue this activity in single - family residential districts. This issue has been addressed by many Metro cities in the last decade. Attached is a spreadsheet of research done by the City of Cottage Grove in November 2012. The Cottage Grove city staff surveyed 52 cities regarding their ordinances on the keeping of chickens in urban residential neighborhoods. Urban residential lots are generally smaller than 18,000 sq. ft., which approximates Apple Valley's "R -2" zoning district (Single Family Residential /minimum lot size 18,000 sq. ft.). The spreadsheet shows that roughly 1/3 of the cities survey allow chickens to be kept on urban residential lots, generally with permits and limited in number. The keeping of goats, bees, pigs, and similar livestock is prohibited in most cities because those animals are generally seen as more disruptive to residential neighborhoods, and not consistent with the single - family uses. Public Policy Considerations While many cities have considered and approved the keeping of chickens in residential neighborhoods, there are public policy considerations that should be reviewed. 1. Should the City amend its ordinances to allow backyard chickens in residential neighborhoods? 2. Should other animals generally considered livestock or farm animals be allowed in residential neighborhoods? If so, which animals? 3. Is there a minimum lot size to keep chickens? 4. Should there be permits issued to have chickens? Issued administratively or by Council? Should inspections be required when a permit is issued or at renewal? Should the permits be multi -year license or single -year? Fee amounts? 5. Is the City willing to commit the resources to inspect properties where chickens are kept? What about staff resources to respond to complaints? 6. What is the maximum number of chickens per lot? 7. Should there be a coop and/or pen requirement? What are the maintenance requirements of coops and/or runs? Should the City require a minimum or maximum coop size? 8. Should the sale of eggs, chicks, or chickens be allowed or prohibited? 9. How should the City address the treatment of chickens and other livestock? 10. Is slaughtering allowed? 11. What would be requirements for the storage of feed? What are waste disposal expectations? 12. Should the City allow hens only and prohibit roosters? 13. What setback requirements should there be from other residential dwellings not on the property in question? 14. What type of screening and/or fencing should be required? 15. How should the City address issues related to predators, e.g. coyotes, raccoons, skunks, etc. 2 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \043013 UAC memo.doc Additional Information Also attached to this memo is information from the Humane Society regarding backyard chickens, a 2012 letter from the University of Minnesota Extension Service regarding backyard chickens, and information from a group called United Poultry Concerns. Next Steps The City Council directed the UAC to review the current ordinance pertaining to animals, and recommend whether amendments should be made to permit certain animals besides dogs, cats and other animals considered house pets. To that end, staff believes the following steps will help the UAC make its recommendation: 1. Review the attached materials. 2. Review the policy considerations. 3. Determine what additional information is needed. 4. Determine if a public meeting is necessary to receive input from residents. 3 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \043013 UAC memo.doc 0®• #000 ®®0d® 0000 $00 City of Apple Valley MEMO Community Development Department TO: Urban Affairs Committee Members FROM: Margaret M. Dykes, Planner MEETING DATE: May 28, 2013 SUBJECT: Review of City Codes Regarding Domestic Animals Purpose for Meeting At its meeting of April 30, 2013, the Urban Affairs Advisory Committee (UAC) directed staff to do the following: 1. Draft a definition of "house pet" for consideration as an ordinance amendment. 2. Definition and State regulations for "exotic animals ". 3. Information regarding potential impact of animals in wellhead protection zones. 4. Discussion of surrounding cities' experiences with ordinances allowing the keeping of chickens or other livestock. 1. Definition of "house pet ". Staff and the City Attorney have drafted the following definitions for possible inclusion in the City Code. ANIMAL. Other than a human being or plant, any living thing of the kingdom of animalia, including mammals, birds, fish, amphibian insects, and reptiles. DOMESTIC ANIMAL. Any of the various animals domesticated so as to live in a tame condition as a work animal, food source, or household pet. FARM ANIMAL. Any of the various species of domestic animals kept for agricultural purposes such as, but not limited to, horses, cattle, goats, sheep, llamas, potbellied pigs, pigs, and bees. FARM POULTRY. Any of the various species of domestic animals kept for agricultural purposes such as, but not limited to, chickens, ducks, geese, turkeys, pigeons, swans, and doves. HOUSEHOLD PET. Domestic animals kept for non - commercial and non - agricultural purposes that can be contained within the principal structure throughout the entire year, provided that the containment can be accomplished without special modification to the structure that would require a building permit and exclusively consisting of the following: 1 WDEVELOPM\2013 Projects \Domestic Animal Ordinance Amend \UAC \052813 UAC memo.doc a. Dogs - any animal in whole (excluding hybrids with wolves, coyotes, or jackals) of the species Canis familiarus; b. Cats — any animal in whole (excluding hybrids with ocelots or margays) of the species Felis catus,; c. Ferrets — any animal of the species Mustela putorius furo; d. Birds — any of the class of Aves (birds) that are caged and otherwise kept inside the residence, excluding all farm poultry; e. Rabbits — any animal of the order Lagomorpha that are caged and kept inside or in an outdoor hutch near the dwelling or garage; f. Rodents — any of the order Rodentia such as mice, rats, gerbils, hamsters, chinchillas and guinea pigs that are caged and otherwise kept inside the residence; g. Reptiles — any of the class Reptilia such as snakes less than six (6) feet in length, lizards, and turtles that are caged and otherwise kept inside the residence; h. Amphibians — any of the class of Amphibia such as salamanders, frogs, and toads that are caged and otherwise kept inside the residence; i. Fish — all varieties commonly raised as pets in tanks inside or in decorative outdoor ponds at homes or commercial businesses unless specifically prohibited by state or federal law. WILD ANIMAL. Any animal which is not naturally tame or gentle, but is of a wild nature or disposition or which, because of its size, vicious nature, or other characteristics would constitute a danger to human life or property. The above definitions will begin to clarify which animals are considered household pets, and which are used for agricultural purposes. 2. Definition and regulations of "exotic animals" Minnesota Statute Section 346.15 (attached) prohibits individuals, with certain exceptions, from purchasing, obtaining, or owning the following animals: • All members of the Felidae (cat) family, except domestic cats. This includes, but is not limited to, lions, tigers, cougars, leopards, cheetahs, ocelots and servals; • Bears; • All nonhuman primates. This includes, but is not limited to, lemurs, monkeys, chimpanzees, gorillas, orangutans, marmosets, lorises, and tamarins; and • Any hybrid or cross between an animal listed above and a domestic animal, as well as offspring from all subsequent generations of those crosses or hybrids. It is staff's opinion that though the State regulates exotic animals, the City may wish to include this prohibition in the City Code for clarification. The City may also wish to add other animals to the list including skunks, raccoons, poisonous snakes, certain spiders, bats, and members of the Canidae family except domesticated dogs. 2 H:\DEVELOPM\2013 Projects \Domestic Animal Ordinance Amend \UAC \052813 UAC memo.doc 3. Potential impact of animals in wellhead protection zones Jane Byron, the City's Water Resources Coordinator, has advised that chickens or small farm animals would likely not have any impact on wellhead protection zones provided these animals were limited in numbers similar to dogs. She stated chickens were no more likely to impact wellhead zones than dogs when limited to 3 -4 per residence, coops are regularly cleaned and set back from water bodies, and waste is disposed of properly. City Engineer Colin Manson has confirmed this analysis. Ms. Byron also stated that should the City allow for the keeping of hoofed animals such as goats to occur, additional regulations will be needed for properties adjacent to water bodies to ensure the animals do not adversely affect shoreline or buffer areas. 4. Other cities' experience Staff was directed to contact cities similar to Apple Valley that have amended their ordinances to allow for the keeping of chickens. Staff contacted the cities of Bloomington, Burnsville, and Eagan, as well as Farmington, which recently changed its ordinance to allow for chickens. The following table depicts other cities' experience with amending their codes to accommodate the keeping of chickens. Also attached are the cities' ordinances that address animals. City Comments Bloomington Allows for up to 4 hens on one- and two - family lots, but must be 50' from property line. Also allows for farm poultry (ducks, geese, etc.) and other farm animals (goats, sheep, bees, etc.) but only on lots one acre or larger that can meet 100' setbacks. No license required. No major complaints associated with chickens; they investigate complaints like any other nuisance. City advertised all public hearings and sent out press releases. Bloomington staff found that residents either love or hate chickens - there isn't any middle ground. Burnsville Allows up to 4 hens in residential areas, but must be 50' from any adjacent residential building and 10' from all lot lines. Requires license. No other farm animals allowed. No major issues expressed. Eagan Allows up to 5 hens in residential areas, but must be 25' from any inhabitable building, 10' from rear lot line, and 5' from side lot lines. Requires permit. Eagan only reviewed the keeping of chickens; goats or other farm animals were not discussed because residents only asked for chickens. No major concerns expressed, and limited number of comments received after ordinances was adopted. Farmington Farmington recently adopted an ordinance allowing for the keeping of 3 chickens on lots larger than 10,000 sq. ft. Permit required with public hearing and approval from Planning Commission and City Council. Other farm animals allowed on property 2 %2 acres or larger. Farmington staff agreed with the conclusions of Bloomington staff regarding residents' opinions on the keeping of chickens. 3 H: \DEVELOPM\2013 Projects \Domestic Animal Ordinance Amend \UAC \052813 UAC memo.doc Additional Information As requested, attached is an information memo from the League of Minnesota Cities entitled "Animal Regulation in Cities ", which provides some guidance regarding the creation of animal regulations. Additional information attached includes: • The "Backyard Chicken Basics" brochure from the University of Minnesota Extension Service. • The April 2013 APA Zoning Practice entitled "Practice Urban Livestock ". • Information from Chicken Run Rescue entitled "Recommendations for Municipal Regulation of Urban Chickens ". • Information from the Goat Justice League entitled "Are Goats for Me ". Next Steps 1. Review the attached materials. 2. Determine what additional information is needed. 3. Direct staff to begin drafting ordinance amendments as desired. Attachments: 1. City of Bloomington Code 4. City of Farmington Code 7. UMN Extension - 10. Goat Justice League Excerpt Excerpt Backyard Chicken Basics — Are goats for me? 2. City of Burnsville Code 5. Minnesota Board of Health 8. APA Zoning Practice — Excerpt and MN Statutes — Exotic Practice Urban Livestock Animals 3. City of Eagan Code 6. League of MN Cities — 9. Chicken Run Rescue — Excerpt Animal Regulation in Cities Recommendations for Urban Chickens 4 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \052813 UAC memo.doc City of Apple Valley MEMO Community Development Department TO: Urban Affairs Committee Members FROM: Margaret M. Dykes, Planner MEETING DATE: June 26, 2013 SUBJECT: Review of City Codes Regarding Domestic Animals Purpose for Meeting At its meeting of May 28, 2013, the Urban Affairs Advisory Committee (UAC) directed staff to do the following: 1. Draft ordinance amendments that would create definitions of "house pet" and other animals. This includes "farm animals" (includes goats and pigs), "farm poultry" (includes chickens), "domestic animals ", and "wild animals ". 2. Draft a new Code section to regulate the keeping of animals within City borders, including types of animals should be prohibited. This would include farm poultry, farm animals, and certain wild animals. 3. Draft a potential ordinance amendment to allow for the keeping of chickens only on lots larger than one (1) acre. 1. New or Amended Definitions Staff has drafted the following definitions for possible inclusion in the City Code. ANIMAL. Other than a human being or plant any living thing hing of the kingdom of animalia, including mammals birds fish amphibian insects, and reptiles. DOMESTIC ANIMAL. Any of the various animals domesticated so as to live in a tame condition as a work animal food source, or household pet. FARMANIMAL Any of the various species of domestic animals kept for agricultural purposes such as but not limited to horses cattle goats sheep llamas potbellied pigs pigs, and bees. FARMPOULTRY. Any of the various species of domestic animals kept for agricultural purposes such as but not limited to chickens ducks geese turkeys pigeons, swans, and doves. HOUSEHOLD PET Domestic animals kept for non - commercial and non - agricultural purposes that can be contained within the principal structure throughout the entire year, 1 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \062513 UAC memo.doc provided that the containment can be accomplished without special modification to the structure that would require a building permit and exclusively consisting of the following except those animals listed elsewhere in this Chapter: • Dogs - any animal in whole (excluding hybrids with wolves, coyotes, or jackals ) of the species Canis familiarus; • Cats — any animal in whole (excluding hybrids with ocelots or margays) of the species Felis catus; • Ferrets — any animal of the species Mustela putorius furo; • Birds — any of the class of Aves (birds) that are caged and otherwise kept inside the residence, excluding all farm poultry; • Rabbits — any animal of the order Lagomorpha that are caged and kept inside or in an outdoor hutch near the dwelling or garage, • Rodents — any of the order Rodentia such as mice, rats, gerbils, hamsters, chinchillas and guinea pigs that are caged and otherwise kept inside the residence; • Reptiles — any of the class non - poisonous Reptilia such as snakes less than six (6) feet in length lizards less than six (6) feet and turtles that are caged and otherwise kept inside the residence; • Amphibians — any of the non - poisonous class of Amphibia such as salamanders frogs and toads that are caged and otherwise kept inside the residence; • Fish — all varieties commonly raised as pets in tanks inside or in decorative outdoor ponds at homes or commercial businesses unless specifically Prohibited by state or federal law, and those listed elsewhere in this Section. • Any ADA certified service animal. WILD ANIMAL. Any animal which is not naturally tame or gentle, but is of a wild nature or disposition or which because of its size vicious nature, or other characteristics would constitute a danger to human life or property. The above definitions will begin to clarify which animals are considered household pets, and which are used for agricultural purposes. 2 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \062513 UAC memo.doc 2. Create new code section for keeping of animals in the City To help clarify which animals would not be permitted within the boundaries of Apple Valley, and the general keeping of animals, staff drafted the following potential amendment to the Code. 91.06 ANIMALS WITHIN CITY LIMITS. (A) Minnesota Statutes Adopted by Reference. For the purpose of prescribing regulations governing the keeping of animals the City of Apple Valley hereby adopts the following rules and statutes as may be amended or recodified from time to time: (1) Minnesota Statutes Sections 343.20 to 343.40 for prevention of cruelty to animals; (2) Minnesota Statutes Chapter 346 regarding stray and companion animals; (3) Minnesota Statutes Section 346.57 regarding dog, cat or ferrets in motor vehicles; (4) Minnesota Statutes Chapter 347 regarding cats and dogs; (5) Minnesota Statutes Sections 347.51 347.515 and 347.52 regarding dangerous dogs; and (6) Minnesota Statutes Sections 609.226 and 609.227 regarding assault by dog. (B) Except as otherwise provided no person shall keep any animal other than a household pet within the city. No more than three (3) dogs over the age of four (4) months shall be maintained at any one residence or premises. No more than three (3) cats over the age of four (4) months shall be maintained at any one residence or premises. No more than three (3) ferrets over the age of four (4) months shall be maintained at any one residence or premises. (C) Keepi�Of Nondomesticated Animals Prohibited. (1) Definition: As used in this section "nondomesticated animal' means an farm animal farm poultry, wild animal or any animal not defined as a "household pet ". (2) Prohibited Animals: No person shall keep maintain or harbor within the city any of the following animals: (a) Any animal or species prohibited by Minnesota or federal law. (b) Any nondomesticated animal or species, including, but not limited to, the following: (1) All skunks whether captured in the wild, domestically raised, descented or not descented vaccinated against rabies or not vaccinated against rabies. (2) All large cats of the family Felidae such as lions, tigers, jaguars, leopards, cougars and ocelots except commonly accepted domesticated house cats. (3) All members of the family Canidae such as wolves, foxes, coyotes, dingoes and jackals, except domesticated dogs. 3 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \062513 UAC memo.doc (4) All crossbreeds such as crossbreeds between dogs and coyotes or dogs and wolves, but does not include crossbreeds between domesticated animals. (5) All poisonous snakes such as rattlesnakes, coral snakes, water moccasins, cobras or copperheads. (6) All raccoons. (7) All piranhas northern snakeheads and similar aggressive carnivorous fish. (8) All apes and monkeys. (9) All other animals which are not listed explicitly above, but which can be reasonably defined by the terms in subsection (A)1 of this section including bears, wolverines and badgers. (3) Selling Prohibited: No person shall offer for sale, within the city limits, any animal prohibited in subsections (A)1 and (A)2 of this section. (4) Exceptions; Permit Required: (a) Any persons desiring to keep animals prohibited under subsections (A )1and (A)2 of this section shall obtain a temporM permit from the city council. Such a permit shall be issued for a period not to exceed thirty (30) days and shall specify further conditions under which such animals shall be kept; provided, however, that no such permit shall be issued unless such prohibited animal is brought into the city for entertainment exhibition show or promotional purposes only. A public zoo or other institution engaged in a permanent display of animals may be issued a permanent permit provided applicable zoning requirements are met. (b) Persons keeping animals for a public zoo as volunteers docents or otherwise any bona fide research institution or veterinary hospital are exempt from the permit requirement provided protective devices adequate to prevent such animals from escaping or injuring the public are provided. (5) Penalty: Violation of any provision of this subsection (A) shall be a misdemeanor. This new section would clarify the number of dogs, cats, and ferrets allowed on a residential lots. These animals are specifically called out because they require regular vaccination against rabies and other diseases. The new section would also clarify which animals are excluded from being kept on residential lots, which assists Code Enforcement. 3. Potential ordinance for keepiny, of chickens The UAC requested staff draft an ordinance amendment for the keeping of chickens on single - family residential lots larger than 1 -acre. These are typically zoned "R -1" (SF residential/ 4 H:\DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \062513 UAC memo.doc minimum lot 40,000 sq. ft.), but there are a limited number of residential lots of at least one acre that have a different zoning designation, such as "R -CL (Residential Cluster) or in a Planned Development district. Staff has been informed that a joint meeting with the City Council would be appropriate, and that any potential draft amendment addressing the keeping of chickens might be held off until after the joint meeting. The City Council holds informal work sessions prior to their regular meetings on the second Thursday of every month. The next available date to have a joint meeting is July 1 l''. Informal meetings typically begin at 5:30 p.m. Due to the number of items that are the City Council's informal agenda, this item would likely only be allotted 30 minutes. 4. Additional Information In previous meetings, the UAC has expressed health and safety concerns related to the keeping of chickens. Attached is an article pertaining to the spread of salmonella from backyard chickens. Next Steps 1. Review the draft amendments to Section 91 of the City Code. 2. Request joint informational meeting with City Council to discuss Code amendments on July 11, 2013. 5 H: \DEVELOPM\2013 Projects\Domestic Animal Ordinance Amend \UAC \062513 UAC memo.doc n' NF_ 3 7/11/2013 Animal Ordinances Review A 'vally Presentation to City Council July 11, 2013 Background • Residents in single - family residential neighborhoods asked City Council to review ordinances in order to keep animals other than "house pets" on their property. • Residents interested in keeping chickens and goats. • City Attorney advised that current standards are open to interpretation and review is needed. • City Council directed UAC to review City's existing animal ordinances. 1 7/11/2013 UAC Meetings • UAC has met 3 times so far. • Reviewed Apple Valley ordinance, other cities' ordinances, Code Enforcement issues, policy considerations, and other material. • All meetings were public, but no members of the public attended. • UAC determined that substantive changes were needed to the ordinance to create standards for the keeping of animals. • UAC plans to have meetings in early Fall to receive public comments on potential changes to the ordinances. Current Ordinance • Chapter 91: Pertains primarily to cats and dogs; does not address other animals. • Chapter 155 (Zoning Code): References only "house pets ", which is not defined. • Section 155.053 - allows "domestic animals commonly kept as 'house pets' for non - commercial purposes, for the use of the occupants of the premises" as permitted accessory uses in single - family residential neighborhoods. • Staff interpretation: dogs, cats, small animals kept indoors, etc.; horses can be kept in the "R -1" zones. • No performance standards in Code for keeping of animals. 2 7/11/2013 Other Cities' Ordinances • City of Cottage Grove surveyed 52 cities in November 2012. • Roughly 2/3 prohibit chickens on urban residential lots. • e.g. Blaine, Brooklyn Park, Coon Rapids, Eden Prairie, Edina, Lakeville, Maple Grove, Plymouth, St. Louis Park and Woodbury • Roughly 1/3 allow chickens to be kept on urban residential lots, generally with permits and limited in number. • Urban residential lots = smaller than 18,000 sq. ft. • Equals Apple Valley's "R -2" zoning district (Single Family Residential /minimum lot size 18,000 sq. ft.). • Keeping goats, bees, pigs, and similar livestock is prohibited in most cities • Generally seen as more disruptive to residential neighborhoods, and not consistent with the single - family uses. Potential Ordinance Amendments • Create a new definition for "Household Pet" (none currently exists). • Includes only these animals: • Dogs • Rodents • Cats • Reptiles, Amphibians • Ferrets • Insects • Birds excluding all farm • Fish poultry (chickens, ducks, etc.) • Any ADA- certified service • Rabbits animal. • Animals must be caged and kept inside the residence, except dogs, cats, rabbits, and fish, which may be kept outside of the residence in appropriate shelters or enclosures. 3 7/11/2013 Potential Ordinance Amendments • Limit the number of certain animals to be kept at each residence. • Not more than 3 dogs, or 3 cats, or 3 ferrets at each residence. • Not more than 6 of these animals in any combination per residence. • Limitations on other animals not considered by UAC at this time. Potential Ordinance Amendments • Prohibit keeping these animals on residential property: • Farm animals including goats, cattle, sheep, pigs (including potbellied), and bees. • Farm poultry including chickens, ducks, geese, turkeys, and pigeons. • Any animal prohibited by Federal or Minnesota law. • Any wild or non - domesticated animal, including but not limited to bears, lions, wolves, raccoons, poisonous snakes, and apes. • Also prohibit the sale of these animals in Apple - - Valley. 4 7/11/2013 Questions? .:....:.:...:.... Ap valley 5 see SNF- -4 0000 ::.. •o*. City of Apple Valley MEMO Finance Department TO: Mayor, City Council, and Tom Lawell, City Administrator FROM: Ron Hedberg, Finance Director DATE: July 8, 2013 SUBJECT: Presentation of 2012 Comprehensive Annual Financial Report Introduction: Nancy Schulzetenberg, a Partner with the City's auditing firm, KDV, Ltd. will present the 2012 Comprehensive Annual Finance Report and review their Management Letter at the informal work session on Julyl 1, 2013. Included with the council packet information are three separate bound documents; the first is a copy of the Comprehensive Annual Financial Statements (CAFR), the second is auditor's Communication 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 on page 15) and with the Auditor's Communication Letter with the deficiencies noted by the auditor beginning on page 3 and the financial analysis section beginning on page 8 of that report. Last year was the first year that the City of Apple Valley participated in the Certificate of Achievement for Excellence in Financial Reporting program administered by the GFOA, the City of Apple Valley was awarded the Certificate for the 2011 CAFR. Staff believes that the current year's submission will also meet the requirements to receive the award. 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 motion to accept the 2012 Comprehensive Annual Financial Report. 7/11/2013 • I�DV City of Apple Valley Annual Financial Report Presented By: Nancy Schulzetenberg, CPA KD� 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 • Report on the results of testing on Minnesota Legal Compliance — no findings • Required Communication, Financial Analysis . and Management Recommendations as provided in our Communications Letter 7/11/2013 12 • 1 7/11/2013 • General Fund Budget • Revenue $ 23.4 million • Expenditures $ 24.8 million • Net Other Sources $ 1.1 million • Budgeted decrease in Fund Balance of $ 283 thousand General Fund Performance • Revenue totaled $ 24 million ($ 625 thousand over budget) • Expenditures totaled $ 23 million ($ 1.8 million under budget) • Other Sources (Uses) Net of ($ 312 thousand) — significant transfers out for future capital projects • Fund Balance increased $ 670 thousand""' to $ 13.4 million 2 7/11/2013 • General Fund Revenues, Expenditures KDV and Fund Balance $30,000,000 - -- — —_. _- __._ -- — --- - - - - -. $25,000,000 S20,000,000 S 15.000,000 $ 10,000,000 $5,000,000 _ $ 2008 2009 2010 2011 2012 ■Total Revenue and Transfers In 524,613.589 525,805,798 524,920,475 $24,751.391 525,227,013 ■Total Expenditures and Transfers Out 24,554,624 24,809,783 24,495,072 24,692,764 24,557,250 ■Fund Balance 11,225,708 12,221,723 12,647,126 12,705,753 13,375,516 Fund Balance as a Percentage of 51% 55% 56% 55;'0 58'/a Expenditures • KOV General Fund Revenues and Other Sources $20.000,000 S 18,000,000 516,000.000 - -- $14.000.000 -- S 12,000,000 -- $10,000,000 $8,000,000 56,000,000 54,000.000 $2.000,000 $ 2008 2009 2010 2011 2012 ■Property Taxes $18,708,435 $19,692,305 $18,293,749 $18,008,873 $18,164,799 ❑Intergovernmental 321,137 581,822 575,967 583,756 669,124 ❑ Licenses and Permits 561,594 755,444 1,018,847 796,316 1,033,797 in Charges for Services 1,639,444 1,517.434 1,701,747 1,842,709 2,263,092 ■Other Revenue 2,652,737 1,848,793 2,245,165 2,394,737 1,971,201 I n Transfers In 730,242 1,410,000 1,085,000 1,125,000 1,125,000 • 3 7/11/2013 • Kn1� Tax Capacity, Levy and Rates $60,000,000 >O ou $50.000,000 -- 45.00 $40,000.000 � — 40.00 $30.000.000 35.00 520,000,000 30.00 ® ® $17.40L681` $10,000.000 00 $- 2000 2008 2009 2010 2011 2012 t Taxable Tax Capacity Net Tax Le%y Tax Capacity Rate • Taxes Paid per Median Value Home , $1,000 5900 $836 5881 5869 $862 866 - Ssoa $700 $600 S5W 2008 2009 2010 2011 201 *Information used in the above graph was obtained from the City's Finance Department • 4 7/11/2013 • Kati' Enterprise Fund Operations Municipal Municipal Sports Water and Storm Street Liquor Golf Course Arena Sewer Drainage Cemetery Light Operating Income (Loss) $ 970,429 $ (121,709) $ (105,914) $ 2,042,337 $ 580,099 $ 58,359 $ 6,52? Add Net Nonoperatiqg Recnue(Expense) (71,907) (24,660) 187,520 570,050 257,948 14,131 651 Capital Contributions - - - 1,416,409 1,184,131 - Net Transfers In (Out) (525,000) 1,200,000 (1,450,777) (299,328) Change in Net Position $ 373,522 $ 1,053,631 $ 81,606 $ 2,578,019 $ 1,722,850 $ 72,490 $ 7,181 Ending Net Position $ 4,220-140 $ 2,361,612 $ 780.320 $ 84,262,057 $ 36,367,571 $ 1,630,188 104,586 Unrestricted Net Position $ 2,682,665 $ (1.989.681) $ (445,207) $ 16,823,995 $ 1,101,781 $ 752,743 104586 rn�cl gnpic A'nlle; � . °,�ij..r �v • Components of Net Position KD1/ $140,000,000 5120,000,000 _ - °lal 411 tt-62J 9 r 1 __ __ 543,b09,b70 542.1 115,459 S100,000,000 $80,000,000 - $60.000.000 __- .- -. $40,000,000 $20,000,000 - Efi $- 2011 2012 ■Net I n v es t ment in Capital Assets ■Rest MUnrestricted • 5 7/11/2013 • Thank You Questions? Nancy Schulzetenberg nschulzetenberg @kdv.com • • 6 7/11/2013 • Project Outline Project was initiated in July 2012 to address historical flooding within the Holyoke Path area, occurring in 2005 and 2010. Holy oke Area Drainage analysis is focused on three potential options for mitigating flooding potential: Flood Mitigation Study Opfion t: Flow Diversion Pipeline Apple Valley City Council July 11, 2013 Option 2:.SUUCkIre Modifica60n Option 3: Upstream Flood Storage Expansion • r, a - ;_ II 1 ^ M • • � N r-1 O N y�h i V ��Ifs,, ai I ti �,ii "i lim r : Ip .I id w Ilii mMvNyj. i i o- hI� (ildli obi 7/11/ � \ \ 6 3 7/11/2013 • Neat Steps Option 1: Complete cost estimate for flow diversion system. i' Option 2: Determine specific modifications necessary to the five residential structures and estimate cost. Further discussions with property owners. s Option 3: Continue discussions with golf course owner to determine feasibility of purchasing flood storage easement. Questions and Comments 4 CITY OF APPLE VALLEY Dakota County, Minnesota June 27, 2013 Minutes of the regular meeting of the City Council of Apple Valley, Dakota County, Minnesota, held June 27, 2013, at 7:00 o'clock p.m., at Apple Valley Municipal Center. PRESENT: Councilmembers Bergman, Goodwin, Grendahl, and Hooppaw. ABSENT: Mayor Hamann- Roland. City staff members present were: City Administrator Lawell, City Clerk Gackstetter, City Attorney Dougherty, Parks and Recreation Director Bernstein, Public Works Director Blomstrom, Associate City Planner Bodmer, Assistant City Administrator Grawe, Finance Director Hedberg, City Planner Lovelace, City Engineer Manson, Community Development Director Nordquist, Police Chief Rechtzigel, Police Captain Scott and Fire Chief Thompson. Acting Mayor Goodwin 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 Bergman, seconded by Grendahl, adding Item 4.Q — Set Special Informal Meeting on July 11, 2013, at 5:00 p.m., to the consent agenda, and approving the agenda for tonight's meeting, as amended. Ayes - 4 - Nays - 0. AUDIENCE Acting Mayor Goodwin 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 Acting Mayor Goodwin asked if the Council or anyone in the audience wished to pull any item from the consent agenda. There were no requests. MOTION: of Grendahl, seconded by Hooppaw, approving all items on the consent agenda with no exceptions. Ayes - 4 - Nays - 0. CONSENT AGENDA ITEMS MOTION: of Grendahl, seconded by Hooppaw, approving the minutes of the regular meeting of June 13, 2013, as written. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving issuance of a lawful gambling exempt permit, by the State Gambling Control Board, to Eastview Community Foundation, for use on August 15, 2013, at 4854 Dominica Way, and waiving any waiting period for State approval. Ayes - 4 - Nays - 0 CITY OF APPLE VALLEY Dakota County, Minnesota June 27, 2013 Page 2 MOTION: of Grendahl, seconded by Hooppaw, approving issuance of a new 2013 Fuel Dispensing Facility Permit to Fuhr Enterprises, Inc., d/b /a PQD Food Stores, 14265 Essex Avenue, as described in the City Clerk's memo dated June 24, 2013. Ayes - 4- Nays -0. MOTION: of Grendahl, seconded by Hooppaw, approving issuance of a new 2013 Off -Sale 3.2 Percent Malt Liquor License to Fuhr Enterprises, Inc., d/b /a PQD Food Stores, 14265 Essex Avenue, as described in the City Clerk's memo dated June 24, 2013. Ayes - 4- Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving issuance of a new 2013 License to Sell Tobacco or Tobacco Products to Fuhr Enterprises, Inc., d/b /a PQD Food Store, 14265 Essex Avenue, as described in the City Clerk's memo dated June 24, 2013. Ayes -4- Nays -0. MOTION: of Grendahl, seconded by Hooppaw, approving issuance of a 1 to 4 Day Temporary On -Sale Liquor License to Beyond the Yellow Ribbon - Rosemount, by Minnesota Alcohol and Gambling Enforcement Division, for use from 8:00 a.m. on July 13, 2013, to 12:00 a.m. on July 14, 2013, in the north parking lot at Bogart's /Apple Place Bowl, 14917 Garrett Avenue, as described in the City Clerk's memo dated June 24, 2013. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving Resolution No. 2013 -97 approving nighttime hauling hours for Fischer Sand & Aggregate, LLP, for the Portland Avenue bridge reconstruction project, and attaching conditions thereto. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving Resolution No. 2013 -98 approving nighttime hauling hours for Fischer Sand & Aggregate, LLP, for the County State Aid Highway (CSAH) 42 resurfacing project, and attaching conditions thereto. Ayes -4- Nays -0. MOTION: of Grendahl, seconded by Hooppaw, approving an Estoppel Certificate for The Seasons at Apple Valley, 15359 Founders Lane, (Lot 1, Block 2, The Legacy of Apple Valley) as attached to the Planner's memo dated June 27, 2013, and authorizing the Acting Mayor and City Clerk to sign the necessary documents. Ayes -4- Nays -0 MOTION: of Grendahl, seconded by Hooppaw, adopting Resolution No. 2013 -99 establishing parking restrictions along Upper 139th Street W. between Glazier Court and Cedar Avenue, from 6:00 a.m. to 10:00 a.m., Monday through Friday, and ordering installation of the necessary signage. Ayes - 4 - Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 27, 2013 Page 3 MOTION: of Grendahl, seconded by Hooppaw, approving the release of financial guarantee for Eagle Ridge Business Park, as described in the Community Development Department Assistant's memo dated June 27, 2013. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, authorizing the purchase of carpet, electrical upgrade, and clerical work stations, at Central Maintenance Facility, as described in the Public Works Supervisor's memo dated June 27, 2013. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, authorizing the purchase of traffic signal controller and cabinet for AV Project 2013 -124, 147th Street W. and Galaxie Avenue Signal Revisions, in the amount of $24,850.00, as described in the City Engineer's memo dated June 27, 2013. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving the Water Quality Improvement Cost Share Program Agreement with Richard K. and Karen A. Morical, for raingarden, at 116 Surrey Trail N., in an amount not to exceed $500.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, adopting Resolution No. 2013 -100 approving the Settlement Agreement and Release document for ponding easements on Lot 2, Block 1, Hesh Addition, in the amount of $24,500.00, and authorizing the Mayor and City Clerk to sign the necessary documents. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving the Design Agreement with K. Hovanian Homes of Minnesota, LLC, for design services relating to AV Project 2013 -149, Quarry Ponds, in the amount of $75,000.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving the Design Agreement with Keyland Homes, Inc., for design services relating to AV Project 2013 -149, Quarry Ponds, in the amount of $35,000.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, approving the contract for AV Project 2013 - 124, Signal Modifications at 147th Street W. and Galaxie Avenue, with Killmer Electric Co., Inc., in the amount of $17,750.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, adopting Resolution No. 2013 -101 awarding the contract for AV Project 2013 -107, Micro Surfacing, to Astech Corporation, the lowest responsible bidder, in the total amount of $654,436.00. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, adopting Resolution No. 2013 -102 awarding the contract for AV Project 2013 -145, Modular Tennis Court Surface, to C & C CITY OF APPLE VALLEY Dakota County, Minnesota June 27, 2013 Page 4 Courts, Inc., d/b /a Sport Court MN, the lowest responsible bidder, in the total amount of $106,713.00. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, accepting AV Project 2013 -131, 2013 Sealing of Decorative Concrete and Block Retaining Walls, as complete and authorizing final payment on the agreement with Budget Sandblasting & Painting, Inc., in the amount of $8,080.00. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, accepting AV Project 2013 -123, 2013 Farquar Lake Weed Harvesting, as complete and authorizing final payment on the Agreement with Midwest Weed Harvesting, Inc., in the amount of $12,379.20, as described in the Natural Resources Coordinator's memo dated June 27, 2013. Ayes -4- Nays -0. MOTION: of Grendahl, seconded by Hooppaw, approving hiring the seasonal employee and promotion of employee, as listed in the Personnel Report dated June 27, 2013. Ayes -4- Nays -0 END CONSENT AGENDA ACCESSORY BUILDING VARIANCE Ms. Bodmer reviewed the petitioner's request for a 49 ft. "SH" (Shoreland) setback variance and a 15 ft. side yard setback variance to construct a 24 ft. x 16 ft. water - oriented accessory building at 4869 Dominica Way W., adjacent to Farquar Lake. She also recapped discussion held by the Planning Commission. Discussion followed. Councilmember Bergman stated additional facts have been discovered since the Planning Commission's review. Councilmember Grendahl suggested the Planning Commission revisit the matter if there is new information. Mr. Pascal Dalseth, 4869 Dominca Way W., presented pictures of the site. He stated that without the side yard variance, a mature oak tree and an established raingarden would be negatively impacted. Discussion continued. MOTION: of Bergman, seconded by Grendahl, tabling the Resolution regarding a 15 ft. side yard setback variance on Lot 1, Block 1, Hesli Addition (4869 Dominica Way W.) to allow construction of a 24 ft. x 16 ft. water - oriented accessory building, until further consideration by the Planning Commission. Ayes - 4 - Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 27, 2013 Page 5 MOTION: of Grendahl, seconded by Hooppaw, adopting Resolution No. 2013 -103 approving a 49 ft. "SH" (Shoreland) setback variance on Lot 1, Block 1, Hesli Addition (4869 Dominica Way W.) to allow construction of a 24 ft. x 16 ft. water - oriented accessory building, with conditions as recommended by the Planning Commission. Ayes -4- Nays -0. STAFF COMMUNICATION Mr. Lawell announced the annual Drinking Water Report is now available on the City's website. Mr. Blomstrom gave an update on various road construction projects. CALENDAR OF UPCOMING EVENTS MOTION: of Grendahl, seconded by Hooppaw, approving the calendar of upcoming events as included in the City Clerk's memo dated June 24, 2013, 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 Bergman, seconded by Grendahl, to pay the claims and bills, check registers dated June 20, 2013, in the amount of $2,048,154.31; and June 27, 2013 in the amount of $892,072.14. Ayes - 4 - Nays - 0. MOTION: of Grendahl, seconded by Hooppaw, to adjourn. Ayes - 4 - Nays - 0. The meeting was adjourned at 7:41 o'clock p.m. Respectfully Submitted, PGVYYI.tAA., a, C J iA di U'U Pamela J. Ga stetter, City Clerk Approved by the Apple Valley City Council on Ii. g City of Apple Valley MEMO Finance Department TO: Mayor, City Council, and Tom Lawell, City Administrator FROM: Ron Hedberg, Finance Director DATE: July 8, 2013 SUBJECT: Receive 2012 Comprehensive Annual Financial Report Introduction: Nancy Schulzetenberg, a Partner with the City's auditing firm, KDV, Ltd. will present the 2012 Comprehensive Annual Financial Report and review their Communication Letter at the informal work session on July 11, 2013. Included with the council packet information are three separate bound documents; the first is a copy of the Comprehensive Annual Financial Report, the second is auditor's Communication 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 15) and with the Auditor's Communication Letter with the deficiencies noted by the auditor beginning on page 3 and the financial analysis section beginning on page 8 of that report. Last year was the first year that the City of Apple Valley participated in the Certificate of Achievement for Excellence in Financial Reporting program administered by the GFOA, the City of Apple Valley was awarded the Certificate for the 2011 CAFR. Staff believes that the current year's submission will also meet the requirements to receive the award. Recommended Action: Motion to receive the 2012 Comprehensive Annual Financial Report. *000 COMPREHENSIVE 00000 0000 000 ANNUAL Apple Valley F1 NANCIAL REPORT P Ile four 00 44 tA R 0 9i i E I 9 r S s k x- i City o a Valley Minnesota Year Ended December 31, 2012 COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY OF APPLE VALLEY, MINNESOTA For the Year Ended December 31, 2012 Prepared by FINANCE DEPARTMENT CITY OF APPLE VALLEY 7100147 th St. W. Apple Valley, Minnesota 55124 CITY OF APPLE VALLEY TABLE OF CONTENTS Page INTRODUCTORY SECTION Elected Officials an Administration .......................................................... ............................... 1 OrganizationalChart ................................................................................... ............................... 2 Letterof Transmittal ................................................................................... ............................... 3 Certificate of Achievement for Excellence in Financial Reporting ............ ............................... 11 FINANCIAL SECTION IndependentAuditor's Report ..................................................................... ............................... 13 Management's Discussion and Analysis ..................................................... ............................... 15 Basic Financial Statements: Government -Wide Financial Statements: Statement of Net Position ............................................................... ............................... 32 Statement of Activities .................................................................... ............................... 33 Fund Financial Statements: Balance Sheet — Governmental Funds ............................................ ............................... 34 Reconciliation of the Balance Sheet to the Statement of Net Position — GovernmentalFunds ..................................................................... ............................... 37 Statement of Revenues, Expenditures and Changes in Fund Balances — GovernmentalFunds ..................................................................... ............................... 38 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities — Governmental Funds ........................ 40 Statement of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — General Fund ............................................... ............................... 41 Statement of Net Position — Proprietary Funds ............................... ............................... 42 Statement of Revenues, Expenses and Changes in Fund Net Position ProprietaryFunds .......................................................................... ............................... 44 Statement of Cash Flows — Proprietary Funds ................................ ............................... 46 Notes to the Financial Statements ......................................................... ............................... 49 Required Supplementary Information Other Than Management's Discussion and Analysis: Schedule of Funding Progress — Other Post Employment Benefits ...... ............................... 82 Supplementary Information: Combining Balance Sheet — Nonmajor Governmental Funds .............. ............................... 84 Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds ....................................... ............................... 94 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual— General Fund ........................................................................ ............................... 104 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual —Road Improvements Capital Projects Fund .......................... ............................... 109 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual —Future Capital Projects Fund ................................................ ............................... 110 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual — Cable TV Special Revenue Fund ......................................... ............................... 111 Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual —Equipment Certificate Capital Projects Fund ....................... ............................... 112 CITY OF APPLE VALLEY TABLE OF CONTENTS Page FINANCIAL SECTION Supplementary Information: (Continued) Combining Statement of Net Position — Internal Service Funds .......... ............................... 113 Combining Statement of Revenues, Expenses and Changes in Net Position — InternalService Funds ........................................................................ ............................... 114 Combining Statement of Cash Flows — Internal Service Funds ........... ............................... 115 STATISTICAL SECTION NetPosition by Component .............................................. ............................... ............................120 Changesin Net Position .................................................... ............................... ............................122 Fund Balances of Governmental Funds ............................ ............................... ............................124 Changes in Fund Balances of Governmental Funds ......... ............................... ............................125 Assessed and Estimated Actual Value of Taxable Property ............................ ............................126 Property Tax Capacity Rates Direct and Overlapping Governments ............... ............................127 PrincipalProperty Taxpayers ............................................ ............................... ............................128 Property Tax Levies and Collections ................................ ............................... ............................129 Ratios of Outstanding Debt by Type ................................. ............................... ............................130 Ratios if General Bonded Debt ......................................... ............................... ............................131 Direct and Overlapping Governmental Activities Debt .... ............................... ............................132 Legal Debt Margin Information ........................................ ............................... ............................133 Pledged Revenue Coverage .............................................. ............................... ............................134 Demographic and Economic Statistics ............................. ............................... ............................135 PrincipalEmployers .......................................................... ............................... ............................136 Full -Time Equivalent City Government Employees by Function .................... ............................137 Operating Indicators by Function / Program ....................... ............................... ............................138 Capital Asset Statistics by Function / Program ................... ............................... ............................139 CITY OF APPLE VALLEY ELECTED OFFICIALS AND ADMINISTRATION December 31, 2012 Elected Officials Position Term Expires Mary Hamann - Roland Mayor December 31, 2016 Thomas Goodwin Council Member December 31, 2016 Ruth Grendahl Council Member December 31, 2016 John Bergman Council Member December 31, 2014 Clint Hooppaw Council Member December 31, 2014 Administration M. Thomas Lawell City Administrator Pamela Gackstetter City Clerk Ronald Hedberg Finance Director /Treasurer 1 Organizational Structure City of Apple Valley Citizens Mayor and City Council Economic Planning Development Commission Authority City Attorney (contractual) City Administrator Community Finance Administration Police Fire Parks & Public Development Recreation Works Planning Accounting Administration Patrol Fire Recreation Street Maintenance Programs Economic Financial Reporting City Clerk/ Elections Investigations Fire Inspection Park Maintenance Natural Resources Development Code Enforcement Cash & Investments Information Records Ice Arena Engineering Technology Utility Billing Human Resources Hayes Community & Building Inspections Senior Center Cable TV AV Aquatic Center Utilities Apple Valley Fleet Maintenance Community Center Municipal Liquor Valleywood Golf Cemetery Stores Redwood Pool 2 � 1 Telephone (952) 953 -2540 Fax (952)953 -2515 City of App a 7100147 t " St. W www.dapple- valley.mn.us y pp Y� Valle A le Valle MN 55124 May 29, 2013 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, 2012, is hereby submitted. The report was prepared in accordance with accounting principles generally accepted in the United States of America (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 financial 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 financial statements will be free from material misstatements. As management, we assert that to the best of our knowledge and belief this financial report is complete and reliable in all material respects. The City's financial statements have been audited by Kern, Dewenter, Viere, Ltd. Certified Public Accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the year ended December 31, 2012, 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 financial 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, 2012, are fairly presented in conformity with GAAP. The independent auditors report is present in the financial section of this report. Management's Discussion and Analysis (MD &A) immediately follows the independent auditor's report and provides a narrative introduction, overview, and analysis of the basic financial statements. The City's MD &A compliments this letter of transmittal and should be read in conjunction with it. 3 Letter of Transmittal May 29, 2013 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 — Interstate 35e serves the northwest boundary of the city, while State Highway 77 runs north and south through the City. Apple Valley is 8 miles from the Minneapolis - St. Paul International Airport 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 current population of 49,978. CITY VALLEY .` U1 'I nn �ap+alis - - - - 12 miles - 10 m4els ..t.• y r .. moo& v i 0 2.5 5 1 0 115 20 mies Distance from Central Cities an d MSP International Ai qC 4 Letter of Transmittal May 29, 2013 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. apple - valley, 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. The budgetary process is outlined in the notes within the Stewardship Compliance and Accountability footnote. The City applies budgetary controls to ensure compliance with legal provisions of the laws of Minnesota. 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. Budget to actual comparisons are presented for each governmental fund for which an annual budget has been adopted. Factors Affecting Financial Condition The City of Apple Valley is committed to maintaining a strong financial condition, while continuing to provide public services to its residents and businesses. The City's financial position, as reflected in the financial statements presented in the reports, is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Apple Valley operates. 5 Letter of Transmittal May 29, 2013 Local Economy The sluggish economic conditions that have persisted since 2008 appear to be improving for the City of Apple Valley, it residents and businesses. The Minneapolis -St. Paul Metropolitan area unemployment rate as of April 2013, for example, is 4.9% compared to the State of Minnesota's rate of 5.4% and the national unemployment rate of 7.1 %. Unemployment Rate: April 2013 April 2012 MSP Metropolitan Area 4.9% 5.2% State of Minnesota 5.4% 5.3% National 7.1% 7.7% (Source: Bureau of Labor Statistics) Housing Values Like many areas of the state and country, housing alues have trended downward in Assessors Estimated Market Va lue g Median Value Homesteaded Residential recent years. The assessors estimated market $300,000 for residential market values declined on the median valued home approximately 3.1 % for 2440.00 41,40 3S,Soo $��D,�c�� zza,soo 217,800 2012 but are now starting to show signs of 207,300 203,800 196,100 197,404 192;10 improvement. 175,100 ''° $ 100,000 Average Decline in Median Value Home: 2010 (7.5 %)° 2011 (6.4 %) o c o o 0 0 0 r r r It-, 2012 (3.1%) N ° � ° N N ° N ° N .- 2013 (5.9 %) 2014(Preliminary) 3.2 8 % The population of Apple Valley has increased from 585 in 1960 to 49,084 according to the 2010 census and is estimated at 49,978 for 2012. Most of the population of the City concentrates in two age groups; 45 -54 years and 5 -14 years, 17.0% and 14.2% respectively. According to the 2010 census, the average age is 32 years and the median family income was $65,825. Apple Valley is the home to Uponor -US and Wings Financial Credit Union: Other major Tota M ar k et Value employers in the area include Target, Wal -Mart, $6,000,000,000 $140,000,000 MN Zoo, Apple Valley Health Care Center and $x,000,000,000 - $120,000,000 Apple Valley Red -E -Mix. � $100,000,000 a M $4,000,000,000 _ X0,000,000 Market Value Growth '��''�� - 60 , 000 , 000 Apple Valley has been adding new tax base which , 000,00 0, 000 m $4 0,000,000 a previously reviousl was at or near historic low levels, but a $1,000,000,000 - $2 0,000,000 (U in 2012 the city saw improvement over the past 2 _ _ Rt Ln 0 � 04 c71 C3 s-I N � � r_q years. In 2012, a total of $25.7 million of market 0 0 0 0 0 ° 0 0 0 0 0 value was added to the City's tax base, � New Market Value ,Added --$—Total Market Value 6 Letter of Transmittal May 29, 2013 approximately double the previous year. The total city -wide market value has declined to $4.1 billion for 2012 due to deflation in the existing property values. Conditions have improved for the future as preliminary County Assessor data for payable 2014 shows a 3.28% increase in the median value home. Market Value Exclusion Program and Impact on Tax Base For 2012 the State of Minnesota enacted a new program benefiting homesteaded properties. Instead of providing aid payments to cities through the Market Value Homestead Credit (MVHQ 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. chan in Taxable MV ors. Referenda M The result of the MVE program is that the 15% % overall tax base value is reduced for one portion of the tax bill but the market value for referenda based taxes is not artificially 5 lowered. For taxes payable in 2012, the 0 taxable market value declined 8.9% because - of applying the Market Value Exclusion e�001_ Without the Market Value -�° p rog ram. 2006 2007 2008 2009 2010 2011 2012 2013 2014 - Exclusion program (which is consistent with Prelim past years) the market value would have � change Referenda MV - 'o change Taxable MV declined 2.6% The property value declines do not impact the overall property tax revenues in Minnesota because of the way the tax rate is determined. In Minnesota, the tax extension rate is determined each year by dividing the total amounts levied by the total tax capacity of all properties and then applying the resulting tax extension rate to each individual property. So if the tax base is artificially lowered the tax extension rate will be higher and is applied to a lower taxable value resulting in approximately the same tax amount paid by the average valued home. Major Initiatives The City Council identified key road improvement projects to be completed in 2012 which completes the ring route serving the business district. These road improvements include the extension of Flagstaff Avenue connecting County Road 42 with 140 Street. Another key road project was 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 147 Street extension project included the lowering of a significant petroleum pipeline. The costs of these projects were funded by a combination of special assessments to benefiting properties and available Tax Increment Financing resources. These road projects resulted in the construction of two office /warehouse buildings totaling 100,000 square feet just north of 147 Street. 7 Letter of Transmittal May 29, 2013 In 2012, 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 June 2013. What follows is a sample of some of the development projects that were reviewed, approved, began construction, or completed in 2012, 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 Residential Building Permits Over the past ten years single family construction has averaged 39 units per 200 year, and 2012 saw 41 single family units 150 plus 6 townhome units constructed. 100 Multi - family residential construction has 50 slowed in recent years reflecting a nationwide trend of focus away from ° 2003 2004 2005 2006 2007 2008 2009 201 2011 2012 Multi - family dwelling units. mot— Single Family Units --E—Total Residential Units While the construction of new single R esidential Alteration Values family homes has increased for 2012, the valuation added by remodeling and 7,000,000 renovations has increased over the past 6, 000 , couple of years. This reflects the �' homeowners continued interest in' ° °° �' ° � ° 3 investing in their property. -- 2,000, e The Cortland Addition, a new 88 acre 1,000,000 residential development, was approved in - 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2012. When finished, there will be 178 ■ Resdiential Alteration Values single family homes, a 6.27 acre ponding area and a 5.56 acre public park. The Parkside Village, a 322 unit market rate, multi- family development, was approved in 2012, construction is planned to begin in August 2013. commercial- Industrial Construction Value 60,000,000 Commercial Development 50,000,000 40,000,000 Commercial and industrial development has 30,000,000 improved in 2012 with total improvement 20 , 000 , 000 values, including commercial alterations, 10,000,000 - totaling $22,754,500 in 2012. 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 New commercial construction projects ■Total Commercial Construction Value 8 Letter of Transmittal May 29, 2013 included the Apple Valley Business Campus, Autozone, Pizza Ranch and Lifeworks. A number of new businesses also made Apple Valley their home in existing space. These new businesses included Pearle Vision, Health Source Chiropractic Care, Sister Kenny Rehabilitation Institute, Goodscents Deli, Mattress Firm, and This Week Newspapers. Several businesses opened, expanded, or made significant reinvestments in their businesses in Apple Valley in 2012. These included Applebees Restaurant, Grace Lutheran Church, Carmike Cinema and Best Buy. Institutional Development Construction was completed at the City of Apple Valley's new 16,400 sq. ft. two story Valleywood Golf Course Clubhouse, which features a food service area, a commercial kitchen, a new pro shop, offices, and a patio. 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 2012. Improvements included the construction of two BRT stations. These stations include the Apple Valley Transit Station, as well as planned stops at 140th Street and 147th Street. Long -term financial planning The City each year adopts a 5 year Capital Improvement Program (CIP). The CIP is a five year plan that identifies the City's infrastructure, development objectives and the allocation of resources for these projects. This CIP provides policy makers and the community with a strategic approach to implementation and administration of improvement projects. One of the larger improvements included in the CIP includes the expansion of the City's water treatment plant. In 2012, Apple Valley continued its progress on an expansion of the water treatment facility to expand capacity to meet ultimate demands of the utility customers once fully developed. Construction started in 2012. The total cost of the treatment plant expansion is estimated at $14 million and will be financed by cash on hand in the utility fund of $3 million along with $11 million long term water utility revenue bonds. Relevant Financial Policies The City has utilized various financial and budget policies to guide the City Council and staff when making financial 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 and 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 U.S. government agency obligations. Apple Valley's investment policy calls for the investment of public funds in a manner that will provide the highest investment return with minimum risk 9 Letter of Transmittal May 29, 2013 while meeting the daily cash flow demands of the City. For investments held at December 31, 2012, the effective duration of the investment portfolio was 3.6 years. The City's average return on investments in 2012 was 2.5% Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded the City of Apple Valley a "Certificate of Achievement for Excellence in Financial Reporting" for its Comprehensive annual Financial Report (CAFR) for the fiscal year end December 31, 2011. This was the first year that the City of Apple Valley achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government has to publish an easily readable and efficiently organized CAFR that satisfies both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. However, we believe that our current CAFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another award. The preparation of this report could not occur without the efficient and dedicated service of the entire finance department staff throughout 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 financial operations of the City in a fiscally prudent and progressive manner. Respectfully Submitted, CITY OF APPLE VALLEY, MINNESOTA Z, A('4 , Ronald Hedberg, Finance Director 10 i *ficate of c hievement for Excellence in Financial • Reporting llrcwnted Lo ► Cit of Appl le v Minnesota For its COmprehensive Annual Financial Report for the Fiscal Year Ended December 31.2 1.1 A Certiflica(e of Achieveincul for Excellenm in Financt.fl Re is, 1 wesented b tir Governn-entRinanco Offi cers .swat on of the Unite l States mW Canada to overt rat units and pubIlic emplo retirement systcnis whosoc compi0ensive annual financial mports (CAFRO achieve t1w hi standaWs in g overnment 'wcounnn and financial rc PAA/IA E - NTM STAIFS AD President 1 ao, Executive Director (THIS PAGE LEFT BLANK INTENTIONALLY) 12 Expert advice. When you need it " INDEPENDENT AUDITOR' S REPORT Honorable Mayor and Members of the City Council City of Apple Valley Apple Valley, Minnesota Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each maj or fund and the aggregate remaining fund information of the City of Apple Valley, Minnesota, as of and for the year ended December 31, 2012, and the related Notes to the Financial Statements, which collectively comprise the City's basic financial statements as listed in the Table of Contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Apple Valley, Minnesota, as of December 31, 2012, and the respective changes in financial position and, where applicable, cash flows thereof and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. 13 1 V Implementation of GASB 63 and GASB 65 As discussed in Note 17 to the financial statements, the City has adopted the provisions of the Governmental Accounting Standards Board (GASB) Statement No. 63, Financial Reporting of Deferred Ou 7ows of Resources, Deferred Inflows of Resources and Net Position and GASB No. 65, Items Previously Reported as Assets and Liabilities. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America 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 financial statements. Such information, although not a part of the basic financial statements, is required by GASB who considers it to be an essential part of financial 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 auditing standards generally accepted in the United States of America, 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. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The Introductory Section, the Supplementary Information and the Statistical Section, as identified in the Table of Contents is presented for purposes of additional analysis and is not a required part of the basic 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 basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. The information identified in the Table of Contents as the Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 29, 2013 on our consideration of the City's 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. r � F _ x47 LAZ3 KERN, DEWENTER, VIERE, LTD. St. Cloud, Minnesota May 29, 2013 14 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 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, 2012. 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 -10 of this report. FINANCIAL HIGHLIGHTS • The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $ 254,563,975 (net position). Of this amount, $ 62,640,552 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors. • The City's total net position increased by $ 11,999,798. The governmental activities net position increased by $ 6,212,330 due primarily to capital grants and contributions, increases in charges for services, retirement of debt and decreases in the expenses. Business —type activities had an increase of $ 5,787,468 in net position due to an increase in charges for services and capital grants related to the installation of utilities. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $ 43,969,219, an increase of $ 326,488 from the prior year. Restricted Fund Balances decreased from $ 15,537,787 to $ 11,435,144, a decline of $ 4,102,643, which represents the investment of restricted funds in street projects. The unassigned fund balances increased $ 1,518,218 to a positive $ 264,842. Assigned fund balances increased $ 2,744,229 to $ 31,818,016. • At the end of the current fiscal year, the General Fund balance was $ 13,375,516, an increase of $ 669,763 from the previous fiscal year. The City's General Fund balance is 54.5% of General Fund operating expenditures and other financing uses. • The City's capital assets, net of depreciation, increased by $ 13.1 million or 6.7% and reflects the investment in infrastructure. Please see the tables on pages 63 and 64 for further detail of capital assets in Note 4. • The City's long -term debt decreased by $ 1.68 million or 4.1 % during the current fiscal year and is attributable to the retirement of debt. Please see the table on page 69 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 financial statements comprise three components: 1) government -wide financial statements, 2) fund financial statements and 3) notes to the financial statements. This report also contains other supplementary information in addition to these basic financial statements themselves. Government -wide Financial Statements — The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private- sector business. 15 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 The Statement of Net Position presents information on all of the City's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position 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 position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this Statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government -wide financial statements distinguish functions of the City 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 parks 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 Special Revenue Fund. The government -wide financial statements can be found on pages 32 and 33 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. 16 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long -term impact of the government's near -term financing 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 65 individual governmental funds during 2012. Of these funds, seven 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, 1997 Park Bonds 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 58 governmental funds are combined into a single, aggregated presentation on the combining statements. Individual fund data for each of these nonmaj or governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts annual appropriated budgets for the following funds; General Fund, Cable TV Special Revenue Fund, Road Improvements Capital Projects Fund, Future Capital Projects Fund, and the Equipment Certificate Capital Projects Fund. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with this budget. The basic governmental fund financial statements can be found on pages 34 -41 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, storm 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 financial 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 financial statements can be found on pages 42 -47 of this report. Notes to the Financial Statements — The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The Notes to the Financial Statements can be found on pages 49 -80 of this report. 17 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 Other Information — In addition to the basic financial 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 82 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 84 -103 of this report. GOVERNMENT -WIDE FINANCIAL ANALYSIS STATEMENT OF NET POSITION As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $ 254,563,975 at the close of the most recent fiscal year. The largest portion of the City's net position, $ 174,602,730, or 68.6 %, 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; consequently, 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. City of Apple Valley's Net Position Governmental Activities Business -Type Activities Total 2012 2011 2012 2011 2012 2011 Current and Other Assets $ 67,366,260 $ 69,245,677 $ 22,380,561 $ 23,003,982 $ 89,746,821 $ 92,249,659 Capital Assets, Net 93,191,547 85,884,886 114,808,361 109,053,853 207,999,908 194,938,739 Total Assets 160,557,807 155,130,563 137,188,922 132,057,835 297,746,729 287,188,398 Long -Term Liabilities 28,596,800 29,958,210 5,402,902 5,863,223 33,999,702 35,821,433 Other Liabilities 7,123,706 6,547,382 2,059,346 2,255,406 9,183,052 8,802,788 Total Liabilities 35,720,506 36,505,592 7,462,248 8,118,629 43,182,754 44,624,221 Net Position: Net Investment in Capital Assets 64,226,520 54,928,735 110,376,210 104,1 98,009 174,602,730 159,126,744 Restricted 17,001,111 21,580,777 319,582 309,518 17,320,693 21,890,295 Unrestricted 43,609,670 42,115,459 19,030,882 19,431,679 62,640,552 61,547,138 Total Net Position $ 124,837,301 $ 118,624,971 $ 129,726,674 $ 123,939,206 $ 254,563,975 $ 242,564,177 18 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 A portion of the City's net position, $ 17,320,693, or 6.8 %, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $ 62,640,552, or 24.6 %, may be used to meet the City's ongoing obligations to citizens and creditors. The City's net position increased by approximately $ 12 million; approximately $ 1.4 million or 12% of this increase is attributed to the net change in total liabilities. Approximately $ 8.9 million of bonded debt was retired during the year and of this, of which $ 4,720,000 was attributed to the current refunding of the 2004 Improvement Refunding Bonds in 2012. The Governmental activities net position increased $ 6.2 million, and reflects $ 4,445,816 in capital grants through the development process and the retirement of debt. A portion of the Governmental Fund's increase in net position relates to an increase in the General Fund's net position 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. The increases in the business activities net position total $ 5.8 million and include utility improvements and the construction of a new clubhouse at the Valleywood Municipal Golf Course, $ 1,200,000 of which was a transfer from the Park Dedication Fund. At the end of the current fiscal year, the City was able to report positive balances in all three categories of net position for the City as a whole, as well as for its separate governmental and business -type activities. 19 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 STATEMENT OF ACTIVITIES As with the Statement of Net Position, 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 Position Governmental Activities Business -Type Activities Total 2012 2011 2012 2011 2012 2011 REVENUE: Program Revenues: Charges for Services $ 7,213,290 $ 6,571,407 $ 22,357,826 $ 20,95903 $ 29,571,116 $ 27,531,210 Operating Grants 579,675 534,041 13,890 1 0, 170 593,565 544,211 Capital Grants 4445,816 4,398,403 3,201,690 643,164 7,647,506 5,041,567 General Revenues: Taxes 23,893,839 23,813,181 12000 12000 24,013,839 23,933,181 Unallocated Aids 145,755 117,000 - - 145,755 117,000 Investment Earnings 1,026,594 2,372,693 388,923 88803 1415,517 3,261,556 Gain on Sale of Assets 110,905 169,776 - - 110,905 169,776 Other General Revenues 5,653 6,799 43,845 50 49498 57,634 Total Revenue 37421,527 37,983,300 26,126,174 22 63,547,701 60,656,135 EXPENSES: General Government 7,398,895 706,321 - - 7,398,895 706,321 Public Safety 11,101,520 10,548,223 - - 11,101,520 10,548,223 Public Works 6,382,139 5,744 - - 6,382,139 5,744 Park and Recreation 6,166 6,169,552 - - 6 6,169,552 Interest 1,235,351 1,459,728 - - 1,235 1,459,728 Municipal Liquor - - 8,377,991 8 8,377,991 8,177,679 Municipal Golf - - 1 1,051,605 1,292,371 1,051,605 Sports Arena - - 778,931 799,993 778,931 799 Water and Sewer - - 7,194,007 7 7,194,007 7,309,277 Storm Drainage - - 1,001,140 917,054 1,001 917,054 Street Light Utility - - 447,954 398,114 447,954 398,114 Cemetery - - 69,376 6904 69,376 6904 Total Expenses 32 31,008,604 19,161,770 18,722 51,446,072 49,731,330 Increase (decrease) in net position before transfers 5,137,225 6,974,696 6,964,404 3 12,101 10,924 Transfers 1,075,105 2,717,630 (1,075 (2,717,630) - - Increase (decrease) in net position 6,212,330 092,326 5,889,299 1,232479 12,101,629 10,924,805 Net Position - Beginning, as Previously Stated 118,624,971 108,932,645 123,939,206 122,706,727 242,564,177 231,639,372 Change in Accounting Principle - - (101,831) - (101,831) - Net Position - Beginning, as Restated 118,624,971 108,932,645 123,837,375 122,706,727 242462,346 231,639,372 Net Position - Ending $ 124 $ 118,624,971 $ 129,726,674 $ 123,939,206 $ 254 $ 242,564,177 20 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 Governmental Activities — Governmental activities increased the City's net position by $ 6.2 million, accounting for 51.3% of the total growth in the net position 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 62.1 %. 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 decreased $ 561,773, or 1.5% for 2012, the key elements of this net change are: • The increase in Charges for Services, of $ 641,883, is attributed to an increase in building permit and related charges; Building Permit revenue is up $ 237,855 and the Engineering Fees charged to construction projects is up $ 347,815 for 2012. • Investment earnings for governmental activities decreased for 2012 by $ 1,346,099 and results from the decrease in the market value of the portfolio related to a decline in the overall fixed income investment market. • In addition to the change in revenues, the net transfers that went into the governmental activities for 2012 was $ 1,075,105, a decrease of $ 1,642,525 from the 2012 net transfer. Included in the decrease in net transfers was the $ 1,200,000 transfer from the Park Dedication governmental fund type into the Valleywood Golf Enterprise Fund in 2012, in addition to lowering amounts transferred as part of the utility fund's support of the 2012 street improvement project. Revenue By Source - Governmental Activities Other General Revenues Investment Earnings 0.7% 2.7% Transfers 2.8% Charges for Services 18.7% Operating Grants and Aids 1.5% Taxes 62.1% Capital Grants 11.5% 21 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 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 Safety Public Works Park and Recreation ❑ Expenses ■ Program Revenues Interest on Debt Expenses in the Governmental Activities increased $ 1,275,698 for 2012. Some of the significant items included in 2012 activities are: • The Public Works area of General Government saw an increase in expense of approximately $ 211,000 by the expansion of the Engineering Department by two employees providing the ability provide more engineering services toward City Projects. • General Government expense for 2012 included financial assistance in the amount of $ 535,100 towards a number of projects resulting in total public /private investment of $ 3,093,000 in the community. • The Public Works expenses includes the City's share of a County project to improve CR 23/ State Hwy 77 (Cedar Avenue) totaling approximately $ 773,000 in 2012. • Public Safety includes $ 500,000 expended toward a shared fire training facility in a neighboring city. • Interest expense is approximately $ 224,377 lower for 2012 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. 22 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 Business Type Activities. Business -type activities increased the City's net position by $ 5.9 million, accounting for 48.7% of the increase in the total net position of the City. In addition, a change in accounting principle resulted in a reduction in the net position of $ 101,831. 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 seven 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. Expenses and Program Revenues - Busines Type Activities (in $1,000's) Cemetery ■ Program Revenues o Expenses Street Light Utility Storm Drainage Water and Sewer Sports Arena Golf Course Liquor $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Overall, total revenues for the business type activities increased $ 3,453,339, or 15.2 %, for 2012. 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. • The liquor operations showed an increase in operating revenues of $ 226,230, the increase in liquor revenues can be attributed to increased sales at Liquor Store No. 3 which experienced revenue increase of approximately $ 318,000. This increase in Store No. 3 offsets a decline of approximately $ 191,000 at store No. 1, which was negatively impacted by road construction activities on Cedar Avenue during 2012. Overall each of the stores was negatively impacted by the expansion of operating hours for liquor stores in neighboring communities. • The Water and Sewer utility operating revenues increased $ 894,959 for 2012. The increase over the prior year was a combination of two things; one is 2012 having a longer irrigation season because of the early warm spring and two, total revenue in 2011 was lower than normal because of the wet summer that year. • The Municipal Golf Course experienced increases in operating revenues of approximately $ 99,000 which is related to the early course opening due to the warm spring. • The Ice Arena operating revenues decreased approximately $ 3,200, and relates to less rental in late spring. 23 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 o The Storm Water Drainage utility operating revenues increased approximately $ 147,000, or 10.6 %, resulting from an increase in the Storm Water utility rates per residential equivalent unit. • Investment earnings for business -type activities decreased for 2012 by $ 499,940 and results from the decrease in the market value of the portfolio related to a decline in the overall fixed income investment market. • Capital Grants and Contributions increased $ 2,558,526 for 2012. The key elements of making up this change are as follows: • The Water and Sewer Fund Capital Grant and Contributions increased approximately $ 2.5 million and is attributed to the amounts specially assessed of improvement projects in 2012. • The Sports Arena Fund Capital Grants includes approximately $ 90,000 in insurance proceeds received for water damage to the lobby floor. 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 an external party, the City of Apple Valley itself, or a delegated authority to assign resources for use for particular purposes by the City of Apple Valley. As of the end of the year, the City of Apple Valley's governmental funds reported combined ending fund balances of $ 43,969,219, an increase of $ 326,488 in comparison with the prior year. Unassigned fund balance totals $ 264,842. The remainder of the fund balance is either nonspendable, restricted, committed, or assigned to indicate that it is 1) not in spendable form, $ 241,212, 2) restricted for particular purposes, $ 11,435,144, 3) committed for particular purposes, $ 210,005, or assigned for particular purposes, $ 31,818,016. The City has seven major governmental funds; the General Fund, the Closed Bond Issues Fund, the Improvement Bonds of 2006, the Improvement Bonds of 2007, the 1997 Park Bond Fund, the Road Improvements Fund, and the Future Capital Projects Fund. General Fund 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 $ 12,646,076, while total fund balance increased to $ 13,375,516. 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 54.9% of total General Fund expenditures, while total fund balance 24 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 represents approximately 58.1% of that same amount. The fund balance of the City of Apple Valley's general fund increased by $ 669,763 during the current fiscal year. The increase was due to total revenues coming in over the budgeted revenues by $ 625,322. The most significant of these variances include; building permits ($ 237,855), charges for services ($ 73,136, which includes increased engineering fees of $ 347,815) and intergovernmental revenues ($ 97,735). The total General Fund expenditures came in $ 1,771,119 under budget in operating expenditures for nearly every program budget area. See the discussion on the general fund budgetary highlights that follows. Closed Bond Issues Fund The Closed Bond Issue Fund accumulates resources remaining from retired debt service funds. The fund balance at the end of 2012 is $ 7,256,638. The fund balance increased $ 1,874,442 from the prior year and results from the collection of special assessments in the current year. Improvement Bonds of 2006 The Improvement Bonds of 2006 Fund accounts for the debt service activity and special assessment collections for bond retirement. The fund balance at the end of 2012 is negative $ 1,378,887. The fund balance increased $ 525,568 from the prior year and results from the collection of special assessments in the current year. Improvement Bonds of 2007 The Improvement Bonds of 2007 Fund accounts for the debt service activity and special assessment collections for bond retirement. The fund balance at the end of 2012 is negative $ 731,186. The fund balance decreased $176,348 from the prior year and results from lower collection of special assessments in the current year. 1997 Park Bond Fund The 1997 Park Bond Fund accounts for the debt service activity and property tax levies for the park- bond retirement. The 1997 Park Bond Fund is considered a major fund for 2012 because of the current refunding activity during 2012. The fund balance at the end of 2012 is $176,892. The fund balance increased $ 9,892 from the prior year and results from the collection of special assessments in the current year. Road Improvements Fund The Road Improvement Fund receives transfers from other funds as well as a direct ad valorem property tax levy. These resources are used to finance street overlays and reconstruction projects per the City's pavement management plan. The fund balance at the end of 2012 is negative $ 3,958,742. The fund balance increased $ 855,908 from the prior year and results from additional transfers. Future Capital Projects Fund The Future Capital Projects Fund accumulates resources according to the City Council's adopted Fund Balance Policy. This policy calls for amounts in the General Fund that exceed a maximum level to be transferred to the Future Capital Projects Fund. The fund balance at the end of 2012 is $ 15,864,837. The fund balance increased $ 285,272 from the prior year. Transfers in exceeded transfers out of the fund by $ 606,619, the major expenditure in the current year was a $ 500,000 expenditure toward a shared fire training facility in a neighboring city. 25 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 Proprietary Funds — The City's proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. The City has seven enterprise funds and two internal service funds. The Seven enterprise funds include; Municipal Liquor Fund, Municipal Golf Course Fund, Sports Arena Fund, Water and Sewer Fund, Storm Drainage Fund, Cemetery Fund and the Street Light Utility Fund. The net position of all enterprise funds totals $ 129,726,674, $ 110,376,210 of which is invested in capital assets and is an increase of $ 6,178,201 in net position over the prior year, much of this increase results from a combination of improvements in revenues and the recognition of capital grants and contributions. The total unrestricted net position for all proprietary funds for the year was $ 19,030,882, a decrease of $ 400 Municipal Liquor Fund The increase in net position in the Municipal Liquor Fund of $ 373,522 reflects continued positive operations of the City's liquor stores and is after transferring $ 525,000 to the General Fund in support of public safety and park and recreation activities. The increase in the liquor fund comes from an improvement in sales at stores number two and three. Valleywood Municipal Golf Course The Valleywood Municipal Golf Fund operations posted an increase in net position of $ 1,053,631 and can be attributed to a transfer of $ 1,200,000 from the general government - Park Dedication Fund to be used toward the construction of the Valleywood Clubhouse. Sports Arena Fund The Sports Arena Fund posted an increase in net position of $ 81,606 and results from the receipt of approximately $ 90,000 in insurance proceeds for water damage to the lobby floor. Water and Sewer Fund The Water and Sewer Fund is the City's largest proprietary fund. Unrestricted net position at the end of the year amounted to $ 16,823,995 an increase of $ 478,961. Current year operations posted a $ 2,578,019 increase in net position. The operating revenues were up $ 894,959 for the year and result from the early spring and increased sales and a 3% increase in utility rates. Total net investment in capital assets totals $ 67,438,062, an increase of $ 2,099,058, which reflects a combination of current year investment in assets and the retirement of debt. Storm Drainage Utility Fund The Storm Drainage Utility Fund increased its net position by $ 1,722,850 and which results from the capital contributions through the public improvement process and the special assessments of improvements or the contribution of infrastructure improvements by developers constructing subdivisions. Cemetery Fund The Cemetery Fund increased its net position by $ 72,490 and results from lot sales during the year. Sheet Light Utility Fund The Street Light Utility Fund increased its net position by $ 7,181 and reflects a slight increase in sales for the year. 26 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 GENERAL FUND BUDGETARY HIGHLIGHTS The most significant amendment to the 2012 General Fund budget was to include some projects that were carried over from the prior year 2011 to 2012 in the amount of $ 282,794. During the year, the total revenues exceeded the final amended budgetary estimates by $ 625,322 and can be attributed to licensing and permits exceeding the budget by $ 354,247, current property taxes collection exceeding budget by $ 174,118 and intergovernmental revenue exceeding the budget by $ 97,735. Total actual expenditures were $ 1,771,119 less than the budgetary estimates and provided the ability to transfer $ 1,519,000 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, a number of vacant positions held open for extended periods during the year, as well as approximately $ 322,000 of 2012 projects or purchases that were not completed in 2012. 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, 2012, amounted to $ 207,999,908, net of accumulated depreciation of $ 98,538,483. This investment 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 investment in capital assets for the current fiscal year was $ 13,086,019, or approximately 6.7 %, total depreciation charged in 2012 was $ 6,854,334. City of Apple Valley's Capital Assets (net of Depreciation) Governmental Activities Business -Type Activities Total 2012 2011 2012 2011 2012 2011 Land and Land Improvements $ 2,793,438 $ 2,523,813 $ 5,969,490 $ 5,816,447 $ 8,762,928 $ 8,340,260 Buildings 17,929,966 18,510,446 10,977,414 8,226,557 28,907,380 26,737,003 Improvements other than Buildings 17,620,642 18,361,051 95,783,308 91,549,290 113,403,950 109,910,341 Furniture and Equipment 5,357,773 5,574,007 1,298,312 1,164,624 6,656,085 6,738,631 Infrastructure 48,973,312 40,366,113 - - 48,973,312 40,366,113 Construction in Progress 516,416 549,456 779,837 2,296,935 1,296,253 2,846,391 Total $ 93,191,547 $ 85,884,886 $ 114,808,361 $ 109,053,853 $ 207,999,908 $ 194,938,739 Major capital asset additions during the current year included the following: • Street improvement projects totaling approximately $ 11.5 million including: 147 Street Flagstaff to Johnnycake Ridge Road ($ 4,598,802), Flagstaff 147 to 140 ($ 2,383,945), Johnny Cake Ridge Road reconstruction McAndrews to the City's northern border ($ 1, 5 62, 8 8 8), subdivision street construction ($ 1,336,179), Garret Avenue ($ 474,085) along with other 2012 street and trail improvements totaling $ 1 ,231,573. • Construction of a new Valleywood Municipal Golf Clubhouse and improvements totaling $ 3 • Utility improvements including Sanitary Lift Station number 2 ($ 1,032,852), water and sewer infrastructure improvements ($ 2,008,626), Well 20 pumping facilities ($ 394,350) and the Echo Valley Lift Station $ 142,160. 27 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 Additional information on the City's capital assets can be found in Note 4 on pages 63 -65 of this report. Long -Term Debt — At the end of the current fiscal year, the City had total, bonded debt outstanding of $ 35,734,884, a net decrease of $ 2,127,911 or 5.6 %. Of the total bonded debt, $ 4,268,827, or 11.9 %, is due within one year. Of the total amount, $ 22,165,000 is backed by the full faith and credit of the City and $ 8,015,000 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. Governmental Activities Business -Type Activities Total 2012 2011 2012 2011 2012 2011 General Obligations bonds $ 22,165,000 $ 22,685,000 $ 2,735,000 $ 3,185,000 $ 24,900,000 $ 25,870,000 (backed by the City) G.O. Special Assessment Bonds $ 8,015,000 $ 9,000,000 $ - $ - $ 8,015,000 $ 9,000,000 (backed by the City) Revenue Bonds - - 2,775,000 2,915,000 2,775,000 2,915,000 (backed by specific revenues) Capital Lease - - 4404 77,795 44,884 77,795 (backed by specific revenues) Total $ 30,180,000 $ 31,685,000 $ 5,554,884 $ 6,177,795 $ 35,734,884 $ 37,862,795 The total debt decreased $ 2 during the current fiscal year. The decline is because more debt was retired than issued in 2012. During 2012, the City issued $ 6,775,000 in bonded debt. The proceeds of the 2012a G.O. Bonds is comprised of three separate uses; one is the current refunding of the 2004 Refunding Park Bonds in the amount of $ 4,720,000. The second portion is a G.O. Equipment Certificate in the amount of $ 1,305,000, to be repaid from future property tax levies. The third portion of the issue is a G.O. Special Assessment Bond for $ 920,000 to be repaid with future special assessments. These three uses were combined for issuance purposes to have a somewhat larger bond issue that was more attractive to the market and attracted more interest than three smaller issues. The City maintains an "Aaa" rating from Moody's on all of its general obligation debt. State Statutes limit the amounts of General Obligation debt a governmental entity may issue to 3% of the assessed valuation. The current debt limitation for the City of Apple Valley is $ 121,852,877, which is significantly in excess of the City of Apple Valley's outstanding general obligation debt subject to limit. Additional information on the City's long -term debt can be found in Note 6 on pages 66 -70 of this report. 28 CITY OF APPLE VALLEY Dakota County, Minnesota MANAGEMENT'S DISCUSSION AND ANALYSIS December 31, 2012 ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES • Property taxes provide the largest source, approximately 74 %, of the resources needed to support the General Fund activities. Minnesota Cities are not subject to levy limits for 2013. • Property values in the City are declining as they are in other locations. The decline in the median valued residential property for the 2013 budget year will be approximately 5.8 %, compared to a reduction of 3.1 % for the 2012 budget year. The preliminary county data for 2014 shows a 3.3% increase in the median valued home. 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 by the total tax capacity of all properties and then applying the resulting tax extension rate to each individual property. • The total property tax levy increased 1.8% for 2013. • The taxes paid by the median valued home declined for 2013 to $ 853, from $ 866 in 2012. • The 2013 adopted budget includes the addition of $ 1,080,000 for the annual street maintenance program; to offset this increase, a property tax levy was canceled for a park bond, resources to pay the annual park bond will come from the Future Capital Projects Fund. • Contract settlements with all of the City of Apple Valley's unions have been reached for 2013. • A 3% increase in the Water Utility rates were enacted in 2012 and 2013 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 2013 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. 29 (THIS PAGE LEFT BLANK INTENTIONALLY) 30 BASIC FINANCIAL STATEMENTS 31 CITY OF APPLE VALLEY STATEMENT OF NET POSITION December 31, 2012 Governmental Business -Type Activities Activities Total ASSETS Cash and Investments (Including Cash Equivalents) $ 43 $ 19 $ 62 Cash with Fiscal Agent - 319 319 Receivables: Taxes Receivable 518 - 518 Special Assessments Receivable 17 287 17 Accounts Receivable 388 2 3 Interest Receivable 415 1 417 Due from Other Governments 2 286 3 Advances to Other Funds (Internal Balances) 2,163 (2 - Inventory 29 1 1 Prepaid Items 384 219 603 Capital Assets not being Depreciated: Land and Land Improvements 2,793 5 8 Construction in Progress 516 779 1 Capital Assets being Depreciated: Buildings 27 18 45 Improvements Other than Buildings 24,176,473 128 152 Furniture and Equipment 15 4 20 Infrastructure 77 - 77,892 Less Accumulated Depreciation (55 (43,081,982) (98,538,483) Total Assets $ 160,557 $ 137 $ 297 LIABILITIES AND NET POSITION Liabilities Accrued Wages Payable $ 827 $ 145 $ 973 Accounts Payable 664 738 1 Contracts Payable 283 223 507 Interest Payable 85 14 100 Due to Other Governments 53 191 244 Unearned Revenue 36,674 - 36 Bonds Payable, Net: Due Within One Year 3 485 4 Due in More than One Year 26 5 31 Capital Lease Payable: Due Within One Year - 33 33 Due in More than One Year - 11 11 Compensated Absences Payable: Due Within One Year 1 225 1 Due in More than One Year 1 204 1 Net Other Post Employment Benefits (OPEB) Obligation 813 140,403 953 Total Liabilities 35 7 43 Net Position Net Investment in Capital Assets 64,226 110 174 Restricted for: Debt Service 8 319 9 Capital Acquisition 3 - 3 TIF 4 - 4 Other Purposes 504 - 504 Unrestricted 43 1 9 62 Total Net Position 124 129 254 Total Liabilities and Net Position $ 160 $ 137 $ 297 The Notes to the Financial Statements are an integral part of this statement. 32 CITY OF APPLE VALLEY STATEMENT OF ACTIVITIES For the Year Ended December 31, 2012 Functions /Programs Governmental Activities General Government Public Safety Public Works Parks and Recereation Interest on Long -Term Debt Total Governmental Activities Business -Type Activities Municipal Liquor Municipal Golf Course Sports Arena Water and Sewer Storm Drainage Cemetery Street Light Utility Total Business -Type Activities Total Governmental and Business -Type Activities w The Notes to the Financial Statements are an integral part of this statement. Net (Expense) Revenue Program Revenues and Changes in Net Position Operating Capital Grants Charges for Grants and and Governmental Business -Type Expenses Services Contributions Contributions Activities Activities Total $ 7,398,895 $ 3,610,478 $ 48,036 $ 24,925 $ (3,715,456) $ - $ (3 11,101,520 554,820 531,639 - (10,015,061) - (10,015,061) 6,382,139 1,543,446 - 4,373,891 (464,802) - (464,802) 6,166,397 1,504,546 - 47,000 (4,614,851) - (4,614,851) 1,235,351 - - - (1,235,351) - (1,235,351) 32,284,302 7,213,290 579,675 4,445,816 (20,045,521) - (20,045,521) 8,377,991 9,231,890 - - - 853,899 853,899 1,292,371 1,122,791 8,200 - - (161,380) (161,380) 778,931 647,134 - 90,798 - (40,999) (40,999) 7,194,007 9,256,709 - 1,682,826 - 3,745,528 3,745,528 1,001,140 1,517,090 4,500 1,428,066 - 1,948,516 1,948,516 69,376 127,735 1,190 - - 59,549 59,549 447,954 454,477 - - - 6,523 6,523 19,161,770 22,357,826 13,890 3,201,690 - 6,411,636 6,411,636 $ 51,446,072 $ 29,571,116 $ 593,565 $ 7,647,506 (20,045,521) 6,411,636 (13,633,885) General Revenues Property Taxes 21,769,647 120,000 21,889,647 Tax Increments 2,012,281 - 2,012,281 Lodging Tax 75,472 - 75,472 Gravel Tax 36,439 - 36,439 Unallocated State and County Aids 145,755 - 145,755 Other General Revenue 5,653 43,845 49,498 Unrestricted Investment Earnings 1,026,594 388,923 1,415,517 Gain on Sale of Assets 110,905 - 110,905 Transfers 1,075,105 (1,075,105) - Total General Revenues and Transfers 26,257,851 (522,337) 25,735,514 Change in Net Position 6,212,330 5,889,299 12,101,629 Net Position - Beginning 118,624,971 123,939,206 242,564,177 Change in Accounting Principle (See Note 17) - (101,831) (101,831) Net Position - Beginning, As Restated 118,624,971 123,837,375 242,462,346 Net Position - Ending $ 124,837,301 $ 129,726,674 $ 254,563,975 w The Notes to the Financial Statements are an integral part of this statement. CITY OF APPLE VALLEY BALANCE SHEET - GOVERNMENTAL FUNDS December 31, 2012 Debt Service Closed Bond Improvement General Fund Issues Bonds of 2006 (1000) (3205) (3330) ASSETS Cash and Investments $ 11,120,900 $ 2,502,134 $ - Taxes Receivable - Delinquent 512,871 - - Special Assessments Receivable: Current 13,649 538 181 Delinquent 41,499 1,177,757 1,636,123 Deferred - 5,232 1 Accounts Receivable 182,894 - - Interest Receivable 415,848 - - Due from Other Governments 2, 63 5, 799 241,836 - Due from Other Funds - 4,514,918 - Advances to Other Funds - - - Inventory 29,416 - - Prepaid Items 210 - - Total Assets $ 15,162,922 $ 14 $ 3,358 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accrued Wages Payable $ 820,758 $ - $ - Accounts Payable 30509 2 - Contracts Payable 9,333 - - Due to Other Funds - - 1, 3 7 8, 8 8 7 Due to Other Governments 46,813 - - Interest Payable - - - Unearned Revenue 36 - - Total Liabilities 1 2,250 1,378 Deferred Inflows of Resources Unavailable Revenue - Property Taxes 512,871 - - Unavailable Revenue - Special Assessments 55,148 6,94803 3,358,770 Total Deferred Inflows of Resources 568,019 6,948 3,358,770 Fund Balances Nonspendable 239,462 - - Restricted - - - Committed 210,005 - - Assigned 279,973 7,256,638 - Unassigned 12,646,076 - (1,378,887) Total Fund Balances 13,375,516 7 (1,378 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 15,162,922 $ 14 $ 3 The Notes to the Financial Statements are an integral part of this statement. 34 Debt Service Capital Projects Improvement 1997 Park Road Nonmaj or Total Bonds of 2007 Bonds Improvements Future Capital Governmental Governmental (3340) (3060) (2025) Projects (4930) Funds Funds $ - $ 176 $ - $ 7,560,724 $ 18,376,450 $ 39 - - - - 605 518,956 233 - 57 - 367,743 1,392 1,39408 - - - 219,216 4,469,403 2,328 - 700,946 - 1,702,211 11 - - 202,305 385,199 - - - 415 1305 - 1,098 2 - 6,217,578 1,238,626 11,971,122 206,535 77,000 2,163 - - 29,416 - - - - 1,750 211,796 $ 3 $ 176,892 $ 772,716 $ 1504,837 $ 22,192,484 $ 7503 $ - $ - $ - $ - $ 7,181 $ 827 165,235 - 186 659,906 227,848 - 46,722 283,903 731,186 - 3,579,464 - 6,281,585 11,971,122 - - 6 53,275 4,516 4,516 - - - 36 731,186 - 3 - 6 13,837 - - 605 518,956 3,956,767 - 758 - 2,289,170 17,367,569 3,956,767 - 758,911 - 2 1706 - - - 1 241 176 - - 11,258,252 11,435,144 - - - - 210 - - - 1504 8 31,818,016 (731,186) - (3 - (6,312,419) 264,842 (731,186) 176,892 (3,958,742) 1504,837 13,364,151 43,969 $ 3 $ 176 $ 772 $ 1504 $ 22,192,484 $ 75 35 (THIS PAGE LEFT BLANK INTENTIONALLY) 36 CITY OF APPLE VALLEY RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION - GOVERNMENTAL FUNDS December 31, 2012 Total Fund Balances - Governmental Funds $ 43 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not current financial resources and, therefore, are not reported as assets in governmental funds. Cost of Capital Assets 148 Less Accumulated Depreciation (55,456,501) 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 (30,180,000) Net OPEB Obligation (813,544) Bond Premiums are reported as a liability within the Statement of Net Position and are reported as an other financing source in the year the debt is issued within the governmental Fund (330,981) 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 518 Special Assessments 4 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Special Assessments 12 Governmental funds do not report a liability for accrued interest until due and payable. (80,629) 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 Position. 1 Total Net Position - Governmental Activities $ 124 The Notes to the Financial Statements are an integral part of this statement. 37 CITY OF APPLE VALLEY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS For the Year Ended December 31, 2012 Debt Service Closed Bond Improvement General Fund Issues Bonds of 2006 (1000) (3205) (3330) REVENUES Taxes $ 18 $ 14,249 $ - Tax Increments - - - Franchise Fees 450 - - Other Taxes 78 - - Special Assessments 30 2 913,118 Licenses and Permits 1 - - Intergovernmental 669 - - Charges for Services 1 - - Fines and Forfeitures 278 - - Miscellaneous: Investment Income 171 98 - Rentals 479 - - Contributions and Donations 1 - - Administrative Fees 788 - - Other 13 - - Refunds and Reimbursements 58 - - Total Revenues 24 2 913,118 EXPENDITURES Current General Government 4 - - Public Safety 9 - - Public Works 3 - - Parks and Recreation 4 - - Debt Service Principal - - 365 Interest and Other Charges - 23,024 22 Capital Outlay General Government 58 - - Public Safety 280 - - Public Works 149 - - Parks and Recreation 46,892 - - Total Expenditures 23 23,024 387 Excess of Revenues Over (Under) Expenditures 981 2 525 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset 100 - - Issuance of Debt - - - Issuance of Refunding Bonds - - - Premium of Issuance of Debt - - - Transfers In 1,125 - - Transfers Out (1 (336,390) - Total Other Financing Sources (Uses) (311,684) (336,390) - Net Change in Fund Balances 669 1 525 FUND BALANCES Beginning of Year 12,705,753 5,382,196 (1,904 End of Year $ 13,375 $ 7,256,638 $ (1 The Notes to the Financial Statements are an integral part of this statement. 38 Debt Service Capital Projects Improvement 1997 Park Road Nonmajor Total Bonds of 2007 Bonds Improvements Future Capital Governmental Governmental (3340) (3060) (2025) Projects (4930) Funds Funds $ - $ 885,000 $ 1 $ - $ 1,034,000 $ 21,773,048 - 2 2 - 747 1 - - - - 75 154,126 178 - 170 - 601 4 - - - - - 1 1 8 964 2 - - - 1 - - 278 18,405 - 255 420 965,333 - 80 559 525 1,801 - 788,171 - - 324 338J42 - - 1305 - 54 127,166 178 903,405 2 264 6,315 37 - - - - 21 4 - - 81 9 - - 42 3 - - - - 237 4 250 5,090,000 - - 2,575 8,280 105 238,359 - - 835,187 1,224,408 - - - - 5,353,766 5,412,597 - 500,000 - 780 4,640 85,550 1 6,751 - - - - 274 321 355 5,328,359 4 585,550 11,296,067 45,636 (176,348) (4 (1,780,514) (321,347) (4 (7 - - 10 110,905 - - 2 2,225 4 - - 320 4,550 204 - - 126 330 - 2 1 354 5 - - (912,381) (1,773,936) (4 4,434 2,636 606 1,262,178 8 (176,348) 902 855,908 285 (3,718,009) 326,488 (554,838) 167,000 (4,814,650) 15,579 1702 43,642 $ (731,186) $ 176 $ (3 $ 15 $ 13 $ 43 39 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, 2012 Net Change in Fund Balances - Governmental Funds $ 326 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 11,103,206 Depreciation Expense (4,539,084) Disposal of Capital Assets (78,267) Donated Assets 820 Net OPEB obligations are recognized as paid in the governmental funds but recognized as the expense is incurred in the Statement of Activities. (154,791) Principal payments on long -term debt are recognized as expenditures in the governmental funds but as an increase in net position in the Statement of Activities. 8 Governmental funds report the effects of bond premiums when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. (330,981) 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. (10,943) Proceeds from long -term debt are recognized as an other financing source in the governmental funds but as a decrease in net position in the Statement of Activities. Issuance of Bonds Payable (6,775,000) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. (2,532,012) The net revenue of certain activities of Internal Service Funds are reported with governmental activities. 102 Change in Net Position - Governmental Activities $ 6,212 The Notes to the Financial Statements are an integral part of this statement. 40 CITY OF APPLE VALLEY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2012 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Taxes $ 18,110 $ 18,11000 $ 18,164,799 $ 54,799 Franchise Fees 45000 45000 45000 - Other Taxes 7400 7400 78 4,654 Special Assessments 1400 1400 30,025 16,025 Licenses and Permits 679,550 679,550 1,033,797 354,247 Intergovernmental 571,389 571,389 669,124 97,735 Charges for Services 1 1,687,225 1,783,390 96 Fines and Forfeitures 279,450 279,450 278 (537) Miscellaneous Revenues: Investment Income 16000 16000 171,318 11,318 Rentals 459,500 459,500 479,702 20,202 Contributions and Donations - - 1,276 1,276 Administrative Fees 811,200 811,200 788 (23,029) Other 2000 2000 13,729 (6,271) Refunds and Reimbursements 6000 6000 58,738 (1,262) Total Revenues 23 23,376 2401 625,322 EXPENDITURES Current General Government 4 4,796 4,334,742 (461,812) Public Safety 10,164,624 10,294,982 9,906,361 (388,621) Public Works 4,078,909 4,078,909 3,632,744 (446,165) Parks and Recreation 406,287 406,287 4 090 2 (256,485) Capital Outlay General Government 18700 18700 58,831 (128,769) Public Safety 262,640 325,076 280,844 (44,232) Public Works 18600 18600 149,973 (36,627) Parks and Recreation 55,300 55,300 46,892 (8,408) Total Expenditures 24,508,514 24 23,020,189 (1,771,119) Excess of Revenues Over (Under) Expenditures (1,132,200) (1,414,994) 981,447 2,396,441 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset 2000 2000 100,377 80,377 Transfers In 1,125,000 1,125,000 1,125,000 - Transfers Out (12,800) (12,800) (1,537,061) (1,524,261) Total Other Financing Sources (Uses) 1,132,200 1,132,200 (311,684) (1,443,884) Net Change in Fund Balances $ - $ (282,794) 669,763 $ 952,557 FUND BALANCES Beginning of Year 12,705,753 End of Year $ 13,375,516 The Notes to the Financial Statements are an integral part of this statement. 41 CITY OF APPLE VALLEY STATEMENT OF NET POSITION - PROPRIETARY FUNDS December 31, 2012 Municipal Liquor Municipal Golf Sports Arena (5000, 5030) Course (5 100) (5200) ASSETS Current Assets Cash and Investments (Including Cash Equivalents) $ 2,080,416 $ 393,789 $ - Special Assessments Receivable - - - Accounts Receivable 3,998 - 140,579 Interest Receivable 1,989 - - Due from Other Governments - - 239,649 Inventory 1,361,304 46,994 - Prepaid Items 13,706 50 175 Total Current Assets 3,461,413 440,833 380,403 Noncurrent Assets Restricted Cash with Fiscal Agent 319,582 - - Deferred Special Assessments Receivable - - - Advance to Other Funds - - - Capital Assets: Land and Land Improvements 1,179,183 991,179 2,000 Buildings 3,439,237 3,173,773 3,303,370 Other Improvements 25,000 514,483 40,594 Furniture and Equipment 336,977 755,469 178,670 Construction in Progress - - - Total Capital Assets 4,980,397 5,434,904 3,524,634 Less Accumulated Depreciation (987,304) (1,038,727) (2,074,107) Net Capital Assets 3,993,093 4,396,177 1,450,527 Total Noncurrent Assets 4,312,675 4,396,177 1,450,527 Total Assets $ 7,774,088 $ 4,837,010 $ 1,830,930 LIABILITIES AND NET POSITION Current Liabilities Accounts Payable $ 483,627 $ 24,505 $ 20,318 Contracts Payable - 123,457 - Accrued Wages Payable 49,004 14,758 18,759 Interest Payable 9,738 1,543 882 Due to Other Governments 103,694 495 17,490 Long -Term Liabilities Due Within One Year 189,821 53,427 129,200 Total Current Liabilities 835,884 218,185 186,649 Noncurrent Liabilities Compensated Absences Payable 94,873 85,373 44,358 Net OPEB Obligation 37,812 16,848 11,905 Advance from Other Funds - 2,163,535 711,898 Capital Lease Payable - 44,884 - Bonds Payable 2,775,000 - 225,000 Less Amounts Due Within One Year (189,821) (53,427) (129,200) Total Noncurrent Liabilities 2,717,864 2,257,213 863,961 Total Liabilities 3,553,748 2,475,398 1,050,610 Net Position Net Investment in Capital Assets 1,218,093 4,351,293 1,225,527 Restricted for Debt Service 319,582 - - Unrestricted 2,682,665 (1,989,681) (445,207) Total Net Position 4,220,340 2,361,612 780,320 Total Liabilities and Net Position $ 7,774,088 $ 4,837,010 $ 1,830,930 The Notes to the Financial Statements are an integral part of this statement. 42 Governmental Activities - Water and Sewer Storm Drainage Cemetery Street Light Internal Service (5300, 5400) (5500, 5550) (5600, 5700) Utility (5800) Total Funds $ 14,176,606 $ 1,864,153 $ 756,313 $ 27,788 $ 19,299,065 $ 3,468,784 278,583 1 - - 279,807 - 2,022,079 372,733 - 113,407 2,652,796 3,122 - - - - 1,989 - 7,296 40,000 - - 286,945 - 68,497 - - - 1,476,795 - 205,843 - - - 219,774 172,397 16,758,904 2,278,110 756,313 141,195 24,217,171 3,644,303 - - - 319,582 - 7,343 - - 7,343 - 711,898 - - - 711,898 - 1,759,827 1,679,114 358,187 - 5,969,490 - 8,269,633 - - - 18,186,013 - 82,146,516 45,004,638 655,674 - 128,386,905 - 3,206,420 90,562 - - 4,568,098 - 773,231 6,606 - - 779,837 - 96,155,627 46,780,920 1,013,861 - 157,890,343 - (28,717,565) (10,127,863) (136,416) - (43,081,982) - 67,438,062 36,653,057 877,445 - 114,808,361 - 68,149,960 36,660,400 877,445 - 115,847,184 - $ 84,908,864 $ 38,938,510 $ 1,633,758 $ 141,195 $ 140,064,355 $ 3,644,303 $ 168,083 $ 3,205 $ 3,459 $ 35,676 $ 738,873 $ 4,744 80,932 19,569 - - 223,958 - 62,820 - 111 - 145,452 - - 2,784 - - 14,947 - 55,137 13,919 - 933 191,668 - 142,000 230,000 - - 744,448 1,422,120 508,972 269,477 3,570 36,609 2,059,346 1,426,864 205,997 - - - 430,601 2,444,395 73,838 - - - 140,403 - - - - - 2,875,433 - - - - 44,884 - 2,531,462 - - 5,531,462 - (142,000) (230,000) - - (744,448) (1,422,120) 137,835 2,301,462 - - 8,278,335 1,022,275 646,807 2,570,939 3,570 36,609 10,337,681 2,449,139 67,438,062 35,265,790 877,445 - 110,376,210 - - - - - 319,582 - 16,823,995 1, 101,781 752,743 104,586 19,030,882 1,195, 164 84,262,057 36,367,571 1,630,188 104,586 129,726,674 1,195,164 $ 84,908,864 $ 38,938,510 $ 1,633,758 $ 141,195 $ 140,064,355 $ 3,644,303 43 CITY OF APPLE VALLEY STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION - PROPRIETARY FUNDS For the Year Ended December 31, 2012 Municipal Liquor Municipal Golf Sports Arena (5000, 5030) Course (5 100) (5200) OPERATING REVENUES Liquor Sales $ 9 $ - $ - Golf Fees and Rentals - 1,122,791 - Sports Arena Revenues - - 647 Charges for Services - - - Total Operating Revenues 9 1,122,791 647 Cost of Goods Sold 6 203 740 Gross Profit /Operating Revenues 2 919 646 OPERATING EXPENSES Personal Services 957 623,177 384 Contractual Services 154 24 40 Other Charges 180 30 5 Supplies and Repairs 31 212,406 45 Insurance 47 3200 18 Utilities 57 34 121 Depreciation 128 83,491 137 Sewer Charges - - - Total Operating Expenses 1,557 1 752 Operating Income (Loss) 970 (121,709) (105,914) NONOPERATING REVENUES (EXPENSES) Investment Income 44 15 1 Property Taxes - - 120 Connection Charges - - - Intergovernmental Revenue - - - Refunds and Reimbursements - - - Other Revenue 26 8 91 Interest Expense and Agent Fees (120,960) (7 (14,815) Gain (Loss) on Sale of Capital Assets 4 (40,550) (11,068) Total Nonoperating Revenues (Expenses) (71,907) (24,660) 187 Income (Loss) before Capital Contributions and Transfers 898 (146,369) 81 Capital Contributions - - - Transfers In - 1 - Transfers Out (525,000) - - Change in Net Position 373 1 81 NET POSITION Beginning of Year, As Previously Stated 3 1 704 Change in Accounting Principle (See Note 17) (44,759) - (5 Beginning of Year, As Restated 3 1 698 End of Year $ 4 $ 2,361 $ 780 The Notes to the Financial Statements are an integral part of this statement. 44 Governmental Water and Activities - Sewer Storm Drainage Cemetery Street Light Internal Service (5300, 5400) (5500, 5550) (5600, 5700) Utility (5800) Total Funds $ - $ - $ - $ - $ 9 $ - 1 - - - 647 - 9,256,709 1 127 454,477 11,356,011 1,241,764 9 1 127 454 22 1,241,764 - - - - 6 - 9 1 127 454 15 1,241,764 1,439 - 2 - 3 601,707 217 74 29 2 542 8 612 304,481 9 - 1 638,446 567 76 7 386 942 - 150 - - 1 250 - 392,793 - 856 443 1 - 1,466,180 481,083 19 - 2 - 2,368,759 - - - 2 - 7,214,372 936,991 69 447,954 12 1 2,042 580 58,359 6,523 3 (6 280 32 12 658 388 61 - - - - 120 - 266,417 243 - - 510 - - - - - - 48 - 40 - - 40 - 2,480 4 1 - 107 - - (64,149) - - (207,245) - 20,365 - - - (26,823) - 570,050 257 14 658 933 109 2 838 72 7 4 102 1 1 - - 2 - 85,299 - - - 1 - (1 (299,328) - - (2 - 2 1 72 7,181 5 102 81 34 1 97 123 1 - (51,713) - - (101,831) - 81 34,644 1,557 97 123 1 $ 84,262,057 $ 36 $ 1 $ 104,586 $ 129 $ 1 45 CITY OF APPLE VALLEY STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS For the Year Ended December 31, 2012 Municipal Liquor Municipal Golf Sports Arena (5000, 5030) Course (5 100) (5200) CASH FLOWS - OPERATING ACTIVITIES Receipts from Customers and Users $ 9,229,498 $ 1 $ 670 Payments to Suppliers (7,215,389) (546,634) (229,405) Payments to Employees (962,499) (611,214) (381,276) Net Cash Flows - Operating Activities 1,051,610 (35,057) 59 CASH FLOWS - NONCAPITAL FINANCING ACTIVITIES Transfer from Other Funds - - - Transfer to Other Funds (525,000) - - Proceeds from Repayment of Advance to Other Funds - - - Repayment of Advance from Other Funds - - (128,718) Intergovernmental Revenue - - - Taxes, Assessments and Other Aids 26 8,200 120 Net Cash Flows - Noncapital Financing Activities (524,974) 8,200 (8,058) CASH FLOWS - CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from Advance from Other Funds - 2 - Transfer from Other Funds - 1,200,000 - Principal Paid on Capital Debt (140,000) (33,091) (105,000) Interest and Agent Fees Paid (121,333) (8,284) (15,200) Proceeds from Sale of Capital Assets 4,430 4,900 - Connection Fees Received - - - Insurance Recovery - - 90,798 Acquisition of Capital Assets (100,287) (2,968,996) (130,677) Net Cash Flows - Capital and Related Financing Activities (357,190) 358,064 (160,079) CASH FLOWS - INVESTING ACTIVITIES Interest and Dividends Received 45,102 15,011 1,945 Net Change in Cash and Cash Equivalents 214,548 346,218 (106,366) CASH AND CASH EQUIVALENTS January 1 2,185,450 47,571 106,366 December 31 $ 2,399 $ 393 $ - RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS - OPERATING ACTIVITIES Operating Income (Loss) $ 970,429 $ (121,709) $ (105,914) Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows - Operating Activities: Depreciation Expense 128,144 83,491 137,216 Accounts Receivable (2,392) - (9,832) Special Assessments Receivable - - - Due from Other Governments - - 33,205 Prepaid Items 60 169 (175) Inventory (21,201) (10,157) - Accounts Payable (70,008) 696 (188) Due to Other Governments 51,916 490 2,727 Salaries Payable 4,769 3,990 (1,638) Net OPEB Obligation 703 3,423 2 Compensated Absences Payable (17,110) 4,550 1,630 Total Adjustments 81,181 86,652 165,740 Net Cash Flows - Operating Activities $ 1,051,610 $ (35,057) $ 59 NONCASH CAPITAL ACTIVITIES Acquisition of Capital Assets through Contracts Payable - Capital Contributions - - - Capital Asset Disposals (Gain) Loss (4,430) 40,550 11 The Notes to the Financial Statements are an integral part of this statement. 46 Governmental Storm Activities - Water and Sewer Drainage Cemetery Street Light Internal Service (5300, 5400) (5500, 5550) (5600, 5700) Utility (5800) Total Funds $ 9,074,726 $ 1,448,142 $ 127 $ 446 $ 22,119,502 $ 1,238,642 (4,256,208) (493,889) (47,176) (444,187) (13,232,888) (1,214,044) (1,406,618) - (1,980) - (3,363,587) - 3,411,900 954 78,579 1,916 5,523,027 24,598 85,299 - - - 85,299 - (1,536,076) (299,328) - - (2,360,404) - 128,718 - - - 128,718 - - - - - (128,718) - - - - - - 48,036 2,480 45 1,190 - 177,735 - (1,319,579) (254,149) 1,190 - (2,097,370) 48,036 - - 2,163,535 - - - 1,200,000 - (120,000) (225,000) - - (623,091) - (5,429) (68,558) - - (218,804) - 20,365 - - - 29,695 - 266,417 243,935 - - 510,352 - - - - - 90,798 (2,133,166) (286,198) (15,270) - (5,634,594) - (1,971,813) (335,821) (15,270) - (2,482,109) - 280,788 32,983 12,941 658 389,428 61,261 401,296 397,266 77,440 2,574 1,332,976 133,895 13,775,310 1,46607 678,873 25,214 18,285,671 3,33409 $ 14,176 $ 1,864 $ 756,313 $ 27,788 $ 19,618,647 $ 3,468 $ 2,042,337 $ 580,099 $ 58,359 $ 6,523 $ 3,430,124 $ (6,389) 1,466,180 48103 19,136 - 2,315,250 - (205,151) (30,980) - (8,374) (256,729) (3,122) 15,367 2,032 - - 17,399 - 7,801 (40,000) - - 1,006 - (13,169) - - - (13,115) (57,184) (4,129) - - - (35,487) - 36,870 (46,357) 973 3 (74,289) (10,851) 32,883 8,376 - 42 96,434 - 9,757 - 111 - 16,989 - 14,766 - - - 27,987 - 8,388 - - - (2,542) 102,144 1,369,563 374,154 20,220 (4,607) 2,092,903 30,987 $ 3,411 $ 954,253 $ 78,579 $ 1,916 $ 5,523,027 $ 24,598 $ - $ 1808 $ - $ - $ 1808 $ - 1,416,409 1,184,131 - - 200,540 - (20,365) - - - (26,823) - 47 (THIS PAGE LEFT BLANK INTENTIONALLY) 48 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The City of Apple Valley (the "City ") 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 financial 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 financially 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 financial 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 Valley 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 Special Revenue Fund. B. Government -Wide and Fund Financial Statements The government -wide financial statements (i.e., the Statement of Net Position 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. 49 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 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 financial statements. C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial 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 available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end 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. 50 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING 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. 1997 Park Bonds Debt Service Fund (Fund 3060) —This Fund accounts for the payment of the bond issuance for various park 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 5100) —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. 51 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Description of Funds: (Continued) Proprietary Funds: (Continued) Street Light Utility Fund (Fund 5800) — This Fund accounts for the activities of the City's street light operations. Internal service funds are used to account for financing 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 for the City's liability insurance coverage and workers compensation coverage for all City departments. 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 definition are reported as nonoperating revenues and expenses. D. Assets, Liabilities and Net Position or Fund Balance 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. 52 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Position or Fund Balance (Continued) 1. Cash and Investments (Continued) Minnesota Statutes authorize the City to invest in obligations of the U.S. Treasury, agencies and instrumentalities, shares of investment companies whose only investments 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 Investment Pool. Investments are stated at fair value. The City had formal policies in place as of December 31, 2012 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 counterparty 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 investment 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 — Investments: 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 counterparty's trust department or agent, but not in the name of the City. 2. Receivables and Payables 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. 53 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Position or Fund Balance (Continued) 2. Receivables and Payables (Continued) 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 tax 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 City, applying the applicable tax rate to the tax capacity of individual properties, to arrive at the actual tax for each property. The County Auditor also collects all special assessments, except for certain prepayments paid directly to the City. 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 financial 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 restricted debt service 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. 54 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Position or Fund Balance (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. Deferred Inflows of Resources In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City currently only has one type of item, which arises only under the modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item is reported only in the governmental funds balance sheet as unavailable revenue. The governmental funds report unavailable revenues from two sources: property taxes and special assessments. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. 55 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES E. Assets, Liabilities and Net Position or Fund Balance (Continued) 7. 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 leave 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 earning 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 accounting principles generally accepted in the United States of America, 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 Position and the Statement of Net Position — Proprietary Funds include all leave balances accrued but not yet used by employees, whether or not the employees have terminated employment with the City. 8. 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 Position. Bond premiums 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. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 56 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Position or Fund Balance (Continued) 9. Fund Balance a. Classification In the fund financial 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 (adopting a resolution) 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 approved a fund balance policy that has delegated the power to assign fund balances to the City Administrator and /or the Finance Director /Treasurer. • 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. 57 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Assets, Liabilities and Net Position or Fund Balance (Continued) 9. Fund Balance (Continued) b. Minimum Fund Balance The City's target General Fund balance is to maintain a minimum unassigned General Fund balance of 50% of the subsequent year's budgeted amount for property taxes for working capital in addition to an amount equal to six months of operating expenditures. 10. Net Position Net position represents the difference between assets and liabilities in the government -wide financial statements. Net investment in capital assets 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 position is 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. 11. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 financial statements and the reported amounts of revenue and expenditures /expense during the reporting period. Actual results could differ from those estimates. 58 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 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 1. 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 accounting principles generally accepted in the United States of America. 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 departments 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 2012, the City also adopted formal annual appropriated 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, 2012, expenditures exceeded appropriations in the following Funds: Expenditures Appropriations Road Improvements Capital Projects Fund $ 4 $ 4 Future Capital Projects Capital Projects Fund 585,550 - 59 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 2 — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY C. Deficit Fund Balances The following Funds had deficit fund balances at December 31, 2012: Debt Service: Improvement Bonds of 2006 (3330) $ 1 Improvement Bonds of 2007 (3340) 731 Improvement Bonds of 2003 (3165) 130 Improvement Bonds of 2004 (3185) 2 2001/2008B Refunding Improvement Bonds (3285) 2 G.O. Refunding Bonds of 2002 (3300) 50 Capital Projects: Road Improvements (2025) $ 3 Dakota County Construction Projects (4030) 129 1999 Improvement Construction (4225) 48 2000 Improvement Construction (4245) 18 2008 Construction Projects (4400) 76 Engineer Developer Review Nonreimbursable (4600) 39 Construction Projects (4500) 280 2003 Improvement Construction (4300) 955 The deficits listed above will be eliminated by transfers from other funds, collection of special assessments, future special assessment bond issues, future tax 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. 60 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 3 — DEPOSITS AND INVESTMENTS A. Deposits (Continued) Custodial Credit Risk — Deposits: As of December 31, 2012, 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, 2012, the City had deposits and petty cash as follows: Deposits $ 6 1 184 1 130 Petty Cash 10 Total Deposits and Petty Cash $ 6 1 194 1 800 B. Investments As of December 31, 2012, the City had the following investments: Investment Maturities Less Than 1 -5 6 -10 Greater Than Investment Type Fair Value One Year Years Years 10 Years Money Markets $ 1 $ 1 $ - $ - $ - Brokered Certificates of Deposit 1 - 1 - - U.S. Agency Securities 20 - 1 11 8 Municipal Bonds 32 1 14 16 843 Total Investments $ 56 $ 2 $ 17 $ 27 $ 9 Interest Rate Risk: Approximately 4% of the City's investments have maturity dates less than one year. About 16% of the City's investments will mature more than 10 years from December 31, 2012. Credit Risk: As of December 31, 2012, the City's investments in municipal bonds were rated A by Standard & Poor's (S &P) and A3 or better by Moody's Investors Service. The City's investments in government securities were rated AAA by S &P and Aaa by Moody's Investors Service. Concentration of Credit Risk: As of December 31, 2012, the City had investments, as indicated in the following chart, that exceeded 5% of the City's total investments. Investment Market Value Percent Total FHLB $ 12 22.95% Total FNMA 5 9.53% 61 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 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 93.89% 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, 2012. 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.) $ 6,194,800 Investments (Note 3.13.) 56,629 Total Deposits and Investments $ 62,824,531 Deposits and investments are presented in the December 31, 2012 basic financial statements as follows: Statement of Net Position: Cash and Investments $ 62,504,949 Cash with Fiscal Agent 319,582 Total Deposits and Investments $ 62,824,531 62 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 4 — CAPITAL ASSETS Capital asset activity for the year ended December 31, 2012 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental Activities: Capital Assets not being Depreciated: Land and Land Improvements $ 2 $ 269 $ - $ 2 Construction in Progress 549 10 10 516 Total Capital Assets not being Depreciated 3 10 10 3 Capital Assets being Depreciated: Buildings 27 108 - 27 Improvements Other than Buildings 24 63 - 24 Furniture and Equipment 15 749 405 15 Infrastructure 67 10 - 77 Total Capital Assets being Depreciated 134 11 405 145 Less Accumulated Depreciation for: Buildings 8 689 - 9 Improvements Other than Buildings 5 804 - 6 Furniture and Equipment 9 965 405 10 Infrastructure 26 2 - 28 Total Accumulated Depreciation 51 4 405 55 Total Capital Assets being Depreciated, Net 82 7 - 89 Governmental Activities Capital Position, Net $ 85 $ 17 $ 10 $ 93 63 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 4 — CAPITAL ASSETS Beginning Ending Balance Increases Decreases Balance Business -Type Activities: Capital Assets not being Depreciated: Land and Land Improvements $ 5,816,447 $ 153,043 $ - $ 5,969,490 Construction in Progress 2,296,935 1,236,373 2,753,471 779,837 Total Capital Assets not being Depreciated M13,382 1,3 89,416 2,753,471 6,749,327 Capital Assets being Depreciated: Buildings 15,180,578 3,249,702 244,267 18,186,013 Improvements Other than Buildings 122,525,450 506,250 24,795 128,386,905 Furniture and Equipment 4,327,069 353,719 112,690 4,568,098 Total Capital Assets being Depreciated 142,033,097 9,489 381,752 151,141,016 Less Accumulated Depreciation for: Buildings 6,954,021 450 195,849 7,208,599 Improvements Other than Buildings 30,976,160 1,644,792 17,355 3203,597 Furniture and Equipment 3,162,445 220,031 112,690 3,269,786 Total Accumulated Depreciation 41,092,626 2,315 325 4301,982 Total Capital Assets being Depreciated, Net 100,940,471 7,174,421 55,858 108,059,034 Business -Type Activities Capital Assets, Net $ 109,053,853 $ 8,563,837 $ 209,329 $ 11408,361 64 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 4 — CAPITAL ASSETS Depreciation expense was charged to functions /programs of the City as follows: Governmental Activities: General Government $ 375 Public Safety 564 Public Works 2 Parks and Recreation 1 Total Depreciation Expense - Governmental Activities $ 4,539,084 Business -Type Activities: Municipal Liquor $ 128 Municipal Golf Course 83 Sports Arena 137 Water and Sewer 1,466,180 Storm Drainage 481 Cemetery 19J36 Total Depreciation Expense - Business -Type Activities $ 2,315,250 NOTE 5 — INTERFUND ACTIVITY A. Transfers Transfers during the year ended December 31, 2012 were as follows: Transfers In Future Water Municipal Nonmajor General Road Capital and Golf Governmental Fund Improvements Projects Sewer Course Funds Total Transfers Out: General Fund $ - $ - $ 1,519,000 $ - $ - $ 18,061 $ 1,537,061 Closed Bond Issues - - - - - 336,390 336,390 Future Capital Projects - 912,381 - - - - 912,381 Nonmajor Governmental Funds - 548,637 - 25,299 1,200,000 - 1,773,936 Municipal Liquor 525,000 - - - - - 525,000 Water and Sewer 600,000 936,076 - - - - 1,536,076 Storm Drainage - 239,328 - 60,000 - - 299,328 Total Transfers $ 1,125,000 $ 2,636,422 $ 1,519,000 $ 85,299 $ 1,200,000 $ 354,451 $ 6,920,172 These transfers were made to fund operations, debt payments, capital outlay or to close funds. 65 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 5 — INTERFUND ACTIVITY B. Due to /from Other Funds Balances as of December 31, 2012 were as follows: Amounts Due to Closed Future Nonmaj or Bond Capital Governmental Issues Projects Funds Total Amounts Due from: Improvement Bonds of 2006 $ 1 $ - $ - $ 1 Improvement Bonds of 2007 731 - - 731 Road Improvements - 3,579 - 3 Nonmajor Governmental Funds 2 2 1 6 Total Due to /from Other Funds $ 4 $ 6 $ 1 $ 11,971,122 Balances represent accruals to absorb temporary negative cash balances. C. Advances to /from Other Funds Advances From Future Nonmaj or Capital Governmental Water and Projects Funds Sewer Total Advances To: Municipal Golf Course $ 2 $ 77 $ - $ 2 Sports Arena - - 711 711 Total Advances to /from Other Funds $ 2 $ 77 $ 711 $ 2 Balance represents accruals to temporarily cover operations and capital improvements. NOTE 6 — LONG -TERM 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. 66 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 6 — LONG -TERM 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 financing for its enterprise funds. The City issued revenue bonds for the liquor store and G.O. Revenue Bonds for the 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: Governmental Activities: G.O. Bonds: G.O. Park Bonds 2007A 3.40 % -4.40% $ 6 12/15/32 $ 6,04500 $ 12500 G.O. Park Bonds 2008D 2.40 % -4.20% 6 12/15/32 6 125 G.O. State -Aid Road Refunding Bonds 2009A 2.00 % -3.00% 2,775 12/01/16 2 560 G.O. Refunding Improvement Bonds 2010A 1.50 % -2.00% 435 12/01/15 33000 10500 G.O. Park Bonds 2011A 2.00 % -4.10% 1 12/15/32 1 40 G.O. Equipment Certificate Bonds 2012A 2.00% 1 12/15/21 1 17000 G.O. Park Refunding Bonds 2012A 2.00% 4 12/15/17 4 815 Total G.O. Bonds 22 1 G.O. Improvement Bonds: G.O. Improvement Bonds 2007B 3.35 % -4.10% 3 12/15/23 2 22500 G.O. Taxable Refunding Bonds 2008A 4.25 % -4.55% 2 12/01/13 550 550 G.O. Improvement Refunding Bonds 2008B 3.25 % -4.00% 2,415 12/01/15 1 400 G.O. Improvement Refunding Bonds 2010A 1.50 % -2.15% 2 12/01/19 1 280 G.O. Improvement Refunding Bonds 2010A 1.50 % -2.00% 1 12/01/15 1 35500 G.O. Improvement Bonds 2012A 2.00% 920 12/15/22 92000 - Total G.O. Improvement Bonds 8 1 Total Governmental Activities Bonds 30 3 Unamortized Bond Premium 330,981 - Compensated Absences 2 1 Total Governmental Activities $ 32 $ 5,172 67 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 6 — LONG -TERM 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 Activities: Revenue Bonds: Liquor Store Revenue Bonds 2008C 2.60 % -4.60% $ 3 12/01/25 $ 2 $ 145 G.O. Revenue Bonds: Recreational Revenue Refunding Bonds 2004 1.25 % -4.80% 1 12/01/14 225 110 G.O. Refunding Bonds 2010A 1.50% 355 12/01/14 185 90 G.O Storm Water Bonds 2011A 2.00 % -3.60% 2 12/15/26 2 140 Total G.O. Bonds 2 340 Total Business -Type Activities Bonds 5 485 Unamortized Bond Premium 21 - Capital Lease Obligation 44 33 Compensated Absences 430 225 Total Business -Type Activities $ 6,006,947 $ 744 E. Minimum Debt Payments Annual debt service requirements to maturity are as follows: Governmental Activities G.O. Improvement Total Long -Term Year Ending G.O. Bonds Bonds Bonded Debt December 31, Principal Interest Principal Interest Principal Interest 2013 $ 1 $ 759,295 $ 1,81000 $ 238,144 $ 3,750 $ 997,439 2014 2,020,000 688 1 17806 3,290 866 2015 2 638 1 146 3,490 785,438 2016 2 584,495 60000 108,400 2,70000 692,895 2017 1 531 595 92,350 2,115,000 623,670 2018 -2022 3 2 2,21500 233,250 5,36500 2,506,360 2023 -2027 3 1,631 225 9 4,140,000 1 2028 -2032 5 710 - - 5 710,182 Total $ 22 $ 7,816,610 $ 8,015,000 $ 1,006,075 $ 30,180,000 $ 8,822,685 68 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 6 — LONG -TERM 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 2013 $ 14500 $ 116,853 $ 34000 $ 74,638 $ 485,000 $ 191,491 2014 15000 111,850 35500 65,428 50500 177,278 2015 15500 106,450 15000 55,583 30500 162,033 2016 16000 100,560 15500 52,583 31500 153,143 2017 17000 94,320 16000 49,483 330 14303 2018 -2022 1 0000 35900 85500 191,273 1,85500 550,873 2023 -2026 995 104,640 72000 58,333 1,715,000 162,973 Total $ 2,775,000 $ 994 $ 2,735,000 $ 547,321 $ 5,510,000 $ 1,541,594 F. Changes in Long -Term Liabilities Long -term liability activity for the year ended December 31, 2012 was as follows: Beginning Ending Balance Additions Reductions Balance Governmental Activities: Bonds Payable: G.O. Bonds $ 220500 $ 5,855 $ (6,375,000) $ 22,16500 G.O. Improvement Bonds 900 92000 (1,905,000) 8 Total Bonds Payable 3105 6 (8,280,000) 30 Unamortized Premium - 330 - 330 Compensated Absences 2 1,536,776 (1,434,632) 2 Governmental Activities Long -Term Liabilities $ 34,027,251 $ 8,642,757 $ (9,714,632) $ 32,955,376 Business -Type Activities: Bonds Payable: G.O. Revenue Bonds $ 3,185 $ - $ (450,000) $ 2 Revenue Bonds 2 - (140,000) 2 Total Bonds Payable 6,100,000 - (590,000) 5,51000 Unamortized Premium - 22,548 (1,086) 21 Capital Lease Obligation 77,975 - (33,091) 44 Compensated Absences 433 247,052 (249,594) 430 Business -Type Activities Long -Term Liabilities $ 6,611,118 $ 269,600 $ (873,771) $ 6,006,947 The General Fund typically liquidates the liability related to governmental activities compensated absences. 69 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 6 — LONG -TERM DEBT F. Changes in Long -Term Liabilities (Continued) In September 2012, the City issued G.O. Refunding Bonds, Series 2012A in the amount of $ 4,550,000. The Bonds were issued to refund the G.O. Refunding Bonds of 2004. The total cash savings to the City is $ 452,740 with a net present value benefit of $ 442,356. The amount of the refunded principal paid during 2012 is shown as an expenditure 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 $ 62,403. Minimum future lease payments under the capital leases in the aggregate are as follows: Year Ending December 31, 2013 $ 36J08 2014 1102 Net Minimum Lease Payments 47 Less Amount Representing Interest (3,026) Present Value of Net Minimum Lease Payments $ 4404 H. Operating Lease On January 28, 2010 the City entered into an agreement to extend the existing liquor store building lease at Apple Valley Shopping Center with Time Square Shopping Center II, LLP for three years commencing February 1, 2010 and ending January 31, 2013 at a base rent of $ 10,000 per month. Lease expenditures for the year ending December 31, 2012 were $ 120,000. On December 13, 2012, the City entered into an agreement to extend the lease for an additional term of three years commencing February 1, 2013, and ending January 31, 2016 at a base rent of $ 10,500 per month. The following is a schedule by years of future minimum payments required under the leases as of December 31, 2012. Year Ending December 31, 2013 $ 125 2014 126 2015 126 2016 10 Total $ 388 70 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 7 — JOINT POWERS COMMITMENT 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. 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 1, 2014 and bear interest 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, 2012 are as follows: Payment Year Amount 2013 $ 156 2014 156 Total $ 312 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 DEBT OBLIGATIONS Conduit debt obligations are certain limited - obligation revenue bonds or similar debt instruments issued for the express purpose of providing capital financing for a specific third party. The City has issued 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. 71 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 8 — CONDUIT DEBT OBLIGATIONS As of December 31, 2012, the City's conduit debt consisted of the following: Outstanding Balance ISD No. 196: Public Project Revenue Bond (Independent School District No. 196 Lease Obligations), Series 2006C $ 1 Augustana Care Health Care Revenue Bonds (Augustana Health Care Center Project), Series 2011A 1 Health Care Revenue Bonds (Augustana Health Care Center Project), Series 201113 1 Health Care Revenue Bonds (Augustana Health Care Center Project), Series 2012 1,000,000 Ecumen: Housing and Health Care Revenue Bonds (The Seasons at Apple Valley Project), Series 2010 5 Lifeworks Services: Educational Facilities Revenue Note, Series 2011 2 Total Conduit Debt Obligations $ 12,830,000 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 amount of premium adjustment for 2012 is estimated to be immaterial based on workers' compensation rates and salaries for the year. 72 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 9 - RISK MANAGEMENT At December 31, 2012, 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 financial 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 POSITION A. Fund Balance Classifications Fund balances are classified as follows to reflect the limitations and restrictions of the respective Funds. Debt Service Capital Projects Closed Improvement Improvement 1997 Future Other General Bond Bonds of Bonds of Park Road Capital Governmental Fund Issues 2006 2007 Bonds Improvements Projects Funds Total Nonspendable: Inventory $ 29,416 $ - $ - $ - $ - $ - $ - $ - $ 29,416 Prepaid Items 210,046 - - - - - - 1,750 211,796 Restricted: Debt Service - - - - 176,892 - - 2,759,183 2,936,075 EDA - - - - - - - 100,723 100,723 TIF - - - - - - 4,116, 814 4,116, 814 Park Dedication - - - - - - - 467,305 467,305 911 System - - - - - - - 300,877 300,877 Cable Capital Equipment - - - - - - - 204,220 204,220 Energy Grant - - - - - - - 44,079 44,079 TIF Capital Projects - - - - - - - 1,267,142 1,267,142 Park Improvements - - - - - - - 524,282 524,282 Electric Projects - - - - - - - 1,070,157 1,070,157 Cable TV - - - - - - - 147,481 147,481 Solid Waste Grant - - - - - - - 57,429 57,429 Police Forfeiture - - - - - - - 112,406 112,406 Lodging Tax - - - - - - - 86,154 86,154 Committed: Squad Refitting 15,232 - - - - - - - 15,232 Community Center 9,990 - - - - - - - 9,990 Municipal Buildings- Generator Replacement 35,500 - - - - - - - 35,500 IT Computer Equipment 61,956 - - - - - - - 61,956 IT Software Licensing 12,300 - - - - - - - 12,300 Traffic Signs 10,520 - - - - - - - 10,520 Fire Equipment 64,507 - - - - - - - 64,507 Assigned: Fire Station No. 1 Parking Lot Improvements 167,546 - - - - - - - 167,546 Fire Station No. 1 Exterior and Bay Painting 56,800 - - - - - - - 56,800 Code Enforcement - Software Replacement 55,627 - - - - - - - 55,627 Debt Service - 7,256,638 - - - - - 3,505,132 10,761,770 Other Capital Projects - - - - - - 15,864,837 403,313 16,268,150 Equipment - - - - - - - 1,178,090 1,178,090 Police Special Projects - - - - - - - 161,210 161,210 Tree Preservation - - - - - - - 362,263 362,263 Ponds - - - - - - - 236,647 236,647 Pathways and Sidewalks - - - - - - - 238,551 238,551 Dodd Road - - - - - - - 229,941 229,941 Dakota Technical Building - - - - - - - 563,269 563,269 EDA - - - - - - - 955,262 955,262 Capital Building - - - - - - - 405,527 405,527 Park Improvement Development - - - - - - - 1,625 1,625 Physical Improvement 144,075 144,075 Fire Capital Purchases - - - - - - - 31,663 31,663 Unassigned 12,646,076 - (1,378,887) (731,186) - (3,958,742) - (6,312,419) 264,842 Total Fund Balance $ 13,375,516 $ 7,256,638 $ (1,378,887) $ (731,186) $ 176,892 $ (3,958,742) $ 15,864,837 $ 13,364,151 $ 43,969,219 73 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 10 — FUND BALANCE /NET POSITION B. Net Position Restricted net position is comprised of the restricted fund balance in the governmental funds plus the effects of the conversion to the government -wide net position. The Liquor Fund has a restricted net position balance of $ 319,582 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 termination of service. Two methods are used to compute benefits for PERA's Coordinated and Basic Plan members. The retiring member receives the higher of a step -rate benefit accrual 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 remaining year. Under Method 2, the annuity accrual rate is 2.7% of average salary for Basic Plan members and 1.7% for Coordinated Plan members for each year of service. For PEPFF members, the annuity accrual rate is 3.0% for each year of service. For all 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 equal 90. 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 for Coordinated Plan members hired on or after July 1, 1989. A reduced retirement annuity is also available to eligible members seeking early retirement. 74 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 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, terminated employees who are entitled to benefits but are not yet receiving them are bound by the provisions in effect at the time they last terminated their public service. PERA issues a publicly available financial report that includes financial statements and required supplementary information for 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 2012. PEPFF members were required to contribute 9.6% of their annual covered salary in 2012. In 2012, 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, 2012 2011 and 2010 were $ 645 $ 642,037and $ 617,175, respectively. The City's contributions to the PEPFF for the years ending December 31, 2012, 2011 and 2010 were $ 610,304, $ 611,641 and $ 591,022, 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 Mayor 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. 75 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 12 — DEFINED CONTRIBUTION PLAN Plan benefits depend solely on amounts contributed to the plan plus investment 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 I% of the assets in each member's account annually. Total contributions made by the City during the year 2012 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. As of January 1, 2012, there were approximately 12 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. 76 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN C. Annual OPEB Cost and Net OPEB Obligation (Continued) 2012 ARC $ 226 Interest on Net OPEB Obligation 34 Adjustment to ARC (29,762) Annual OPEB Cost (Expense) 231 Contributions Made (48,640) Increase in Net OPEB Obligation 182 Net OPEB Obligation - Beginning of Year 771 Net OPEB Obligation - End of Year $ 953 The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation for 2012, 2011 and 2010 were as follows: Fiscal Year Annual Employer Percentage Net OPEB Ended OPEB Cost Contribution Contributed Obligation 12/31/12 $ 231,418 $ 48 21% $ 953 12/31/11 254 86 34% 771 12/31/10 254 65 26% 603 D. Funded Status and Funding Progress As of January 1, 2012, the most recent actuarial valuation date, the City had no assets deposited to fund the plan. The actuarial accrued liability for benefits was $ 2,131,117 and the actuarial value of assets was $ 0, resulting in an unfunded actuarial accrued liability (UAAL) of $ 2,131,117. The covered payroll (annual payroll of active employees covered by the plan) was $ 11,616,482 and the ratio of the UAAL to the covered payroll was 18 %. 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 determined 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. 77 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN E. Actuarial Methods and Assumptions Projections of benefits for financial 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, 2012, 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 finance 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 3.0% 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, 2012 was 30 years. NOTE 14 — COMMITMENTS At December 31, 2012, the City had the following construction contract commitments outstanding: Project Contractor /Vendor Commitment Palomino Guardrail Installation Highway Technologies $ 1,317 Flagstaff Ave Extension LaTour Construction, Inc. 54,922 Traffic Signal Improvements Egan Companies 91,751 Sanitary Lift Station No. 2 Replacement Geislinger & Sons, Inc. 30,891 Cartegraph Sewer & Water Conversion CarteGraph Systems, Inc. 2,344 Wells 6,11,13 & High Zone Pump 4 Keys Well Drilling 87 Well No. 11 Electrical Upgrades Master Electric, Inc. 18 Sanitary Sewer Pipe Lining Veit & Company, Inc. 43,639 Water Treatment Chemicals Hawkins, Inc. 5700 2012 Pond Cleanouts Kevin Casey, LLC 3,658 Total $ 391,912 78 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 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 EVENTS On February 14, 2013 the City awarded the AV Project 2012 -108, Water Treatment Plant Expansion contract, to Magney Construction, Inc., the lowest responsible bidder, in the amount of $14,435,400. On March 28, 2013 the City awarded the AV Project 2013 -101, Greenleaf Street and Utility Improvements contract, to LaTour Construction, Inc., the lowest responsible bidder, in the amount of $ 2,714,980. On March 28, 2013 the City awarded the AV Project 2013 -102, Whitney Drive Improvements contract, to McNamara Contracting, Inc., the lowest responsible bidder, in the amount of $ 1,651,112. On May 7, 2013 the City awarded the energy savings performance contract to Ameresco, Inc., in an amount not to exceed $ 899 On March 5, 2013, the City Council approved the issuance and sale of $ 9,000,000 General Obligation Crossover Refunding Bonds, Series 2013A at an interest rate ranging from 1.75 % -2.35% that provides a net present value cash flow savings of $ 1,031,660. Principal and interest on the Bonds will be paid entirely from ad valorem taxes levied by the City. The City has evaluated subsequent events through May 29, 2013, the date which the financial statements were available to be issued. NOTE 17 — CHANGE IN ACCOUNTING PRINCIPLE For the year ended December 31, 2012, the City implemented GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. This action resulted in the establishment of categories outside of assets and liabilities titled deferred inflows. The Statement also retitled Net Assets to Net Position. The City also implemented GASB Statement No. 65, Items Previously Reported as Assets and Liabilities. This resulted in an adjustment to the beginning net position on the Statement of Activities and Statement of Revenues, Expenses and Changes in Fund Net Position — Proprietary Funds of $ 101,831 to remove deferred charges no longer required to be amortized in accordance with GASB Statement No. 65. 79 CITY OF APPLE VALLEY NOTES TO THE FINANCIAL STATEMENTS December 31, 2012 NOTE 18 — GASB STATEMENTS ISSUED BUT NOT YET IMPLEMENTED GASB Statement No. 68 replaces the requirements of Statement No. 27, Accounting for Pensions by State and Local Governmental Employers and Statement No. 50, Pension Disclosures, as they relate to governments that provide pensions through pension plans administered as trusts or similar arrangements that meet certain criteria. Statement No. 68 requires governments providing defined benefit pensions to recognize their long -term obligation for pension benefits as a liability for the first time, and to more comprehensively and comparably measure the annual costs of pension benefits. This Statement will be effective for the year ending December 31, 2015. 80 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS 81 CITY OF APPLE VALLEY SCHEDULE OF FUNDING PROGRESS - OTHER POST EMPLOYMENT BENEFITS December 31, 2012 Actuarial Accrued Liability UAAL as a Actuarial (AAL) - Unfunded Percentage of Actuarial Value of Projected Unit AAL Funded Covered Covered Valuation Assets Credit (UAAL) Ratio Payroll Payroll Date (a) (b) (b -a) (a /b) (c) ((b -a) /c) 01/01/12 $ - $ 2,131,117 $ 2,131,117 0.0% $ 11,616,482 18.3% O1 /01 /10 - 2,236,253 2,236,253 0.0% 11,655,388 19.2% 01/01/08 - 2,859,748 2,859,748 0.0% 10,909,139 26.2% See Note 13 in the Notes to the Financial Statements for more details on this Schedule. 82 SUPPLEMENTARY INFORMATION 83 CITY OF APPLE VALLEY COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2012 Special Revenue Solid Waste Police EDA Cable TV Grant Forfeiture Operations (2010) (2040) (2060) (3210) ASSETS Cash and Investments $ 137,574 $ 57 $ 116 $ 955 Taxes Receivable - Delinquent - - - - Special Assessments Receivable: Current - - - - Delinquent - - - - Deferred - - - - Accounts Receivable 17 - - - Due from Other Funds - - - - Advances to Other Funds - - - - Due from Other Governments 104 - - - Prepaid Items 1 - - - Total Assets $ 158 $ 57 $ 116,050 $ 955 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accrued Wages Payable $ 7,181 - Accounts Payable 1 - 3 - Contracts Payable - - - - Due to Other Funds - - - - Due to Other Governments - - - - Interest Payable - - - - Total Liabilities 8,959 - 3 - Deferred Inflows of Resources Unavailable Revenue - Property Taxes - - - - Unavailable Revenue - Special Assessments - - - - Total Deferred Inflows of Resources - - - - Fund Balances Nonspendable 1,750 - - - Restricted 147 57 112 - Assigned - - - 955 Unassigned - - - - Total Fund Balances 149 57 112 955 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 158 $ 57,429 $ 116 $ 955 84 Special Revenue Debt Service State Aid Lodging Cemetery G.O. Closed Refunding Improvement Improvement Street Bonds Tax Bonds of 2004 Bond Issues Bonds of 2003 Bonds of 2003 Bonds of 2004 of 2004 (7000) Total (3065) (3075) (3155) (3165) (3185) (3190) $ 80 $ 1 $ 48,436 $ 1,259 $ 1 $ - $ - $ 302 3 - 4 - 20 13,951 - - - - - - 19 - 4,464 - 5,994 23 - - - - - - - - - 1 - - - - 1 - - - - - - - 1 - - - - - - $ 86 $ 1,373 $ 48 $ 2 $ 1 $ 13 $ 8 $ 302 $ - $ 7 - 5 - - - - - - 130,781 2,358,321 - 12 - - - 130,781 2,358,321 - 43 13,951 8,928 - 43,151 13 8 - 1 - - - - - - 86 403 48,436 - - - - 302,825 955 - 2 1 - - - (130,781) (2,358,321) - 86 1 48,436 2,498 1 (130,781) (2,358,321) 302 $ 86,154 $ 1,373 $ 48 $ 2 $ 1 $ 13 $ 8 $ 302,825 (Continued) 85 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2012 Debt Service 2001/2008B 1998/2008 Refunding G.O. 2003/2009A Improvement Improvement Refunding Refunding Bonds Bonds Bonds of Improvement (3195) (3285) 2002 (3300) Bonds (3305) ASSETS Cash and Investments $ 149 $ - $ - $ 705 Taxes Receivable - Delinquent - - - - Special Assessments Receivable: Current 161 107 - - Delinquent - 98 - - Deferred 204,703 698 - - Accounts Receivable - - - - Due from Other Funds - - - - Advances to Other Funds - - - - Due from Other Governments - - - - Prepaid Items - - - - Total Assets $ 516,319 $ 903,836 $ - $ 705 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accrued Wages Payable $ - $ - $ - $ - Accounts Payable - - - - Contracts Payable - - - - Due to Other Funds - 2,223 50,932 - Due to Other Governments - - - - Interest Payable - - - - Total Liabilities - 2,223 50,932 - Deferred Inflows of Resources Unavailable Revenue - Property Taxes - - - - Unavailable Revenue - Special Assessments 366 903 - - Total Deferred Inflows of Resources 366 903 - - Fund Balances Nonspendable - - - - Restricted 149 - - 705 Assigned - - - - Unassigned - (2,223,132) (50,932) - Total Fund Balances 149 (2,223,132) (50,932) 705 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 516 $ 903 $ - $ 705,993 86 Debt Service Tax G.O. Tax Increment Taxable Tax Taxable Tax Increment Improvement Equipment Economic Downtown Increment Increment Bonds Fischer G.O. Park Bonds of 2010 Certificates of Development Redevelopment Bonds of 2003 of 1985 -1992A Marketplace Bond of 2007 (3320) 2006 (3335) (3215) (3260) (3270) Refunding (3220) (3275) (3345) $ 1,170,211 $ 50 $ 100 $ 266 $ 1,063,741 $ 2 $ 399 $ 87 61,558 - - - - - - - 86 - - - - - - - 369,349 - - - - - - - $ 1 $ 50,032 $ 100 $ 266,329 $ 1 $ 2 $ 399 $ 87,337 1,219 - 775 4 - 1,219 - 775 4,468 - 51702 - - - - - - - 51702 - - - - - - - 1,170,211 50 100 265,110 1,063,741 2 395 87 1,170,211 50 100 265 1,063,741 2 395 87 $ 1,687,903 $ 50,032 $ 100 $ 266,329 $ 1,063,741 $ 2 $ 39902 $ 87 (Continued) 87 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2012 Debt Service G.O. G.O. G.O. Park G.O. Park Equipment Refunding Bond of 2008 Bond of 2011 Certificates of Bonds of (3355) (3360) 2012 (3370) 2012 (3375) ASSETS Cash and Investments $ 137 $ 27,216 $ 30 $ 3,051 Taxes Receivable - Delinquent - - - - Special Assessments Receivable: Current - - - - Delinquent - - - - Deferred - - - - Accounts Receivable - - - - Due from Other Funds - - - - Advances to Other Funds - - - - Due from Other Governments - - - - Prepaid Items - - - - Total Assets $ 137,832 $ 27,216 $ 30 $ 3 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accrued Wages Payable - Accounts Payable - - - - Contracts Payable - - - - Due to Other Funds - - - - Due to Other Governments - - - - Interest Payable - - 870 3 Total Liabilities - - 870 3 Deferred Inflows of Resources Unavailable Revenue - Property Taxes - - - - Unavailable Revenue - Special Assessments - - - - Total Deferred Inflows of Resources - - - - Fund Balances Nonspendable - - - - Restricted 137 27 29 18 Assigned - - - - Unassigned - - - - Total Fund Balances 137,832 27,216 29 18 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 137,832 $ 27,216 $ 30 $ 3 88 Debt Service Capital Projects Improvement Equipment Park Police Special Tree Bonds of Certificates Dedication Energy Proj ects Police 911 Preservation 2012 (3380) Total (2005) (2015) Grant (2050) (2055) (2065) (2070) $ 50 $ 9 $ 1 $ 467 $ 44 $ 161,210 $ 300 $ 362 338 - - - - - - 219 - - - - - - 1 - - - - - - 1 - - - - - - - - 77 - - - - - - - 14 - - - $ 50 $ 12 $ 1 $ 467 $ 44 $ 161,210 $ 300 $ 362,556 571 - - - 293 4,763 - - - - - - - 6 - - - - - - 613 4 - - - - - - 613 4,774,144 - 571 - - - 293 - 1,853 - - - - - - 1,853,916 - - - - - - 49,428 6 - 467 44 - 300 - - 3 1 - - 161 - 362 - (4,763,166) - - - - - - 49,428 5 1 467 44 161,210 300 362 $ 50,041 $ 12 $ 1,178,090 $ 467 $ 44,079 $ 161 $ 300,877 $ 362 (Continued) 89 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2012 Capital Projects Dakota Pathways and Technical Sidewalks Dodd Road Building Pond (2075) (2080) (2085) (2090) ASSETS Cash and Investments $ 236,647 $ 238 $ 229 $ 563 Taxes Receivable - Delinquent - - - - Special Assessments Receivable: Current - - - - Delinquent - - - - Deferred - - - - Accounts Receivable - - - - Due from Other Funds - - - - Advances to Other Funds - - - - Due from Other Governments - - - - Prepaid Items - - - - Total Assets $ 236 $ 238 $ 229,941 $ 563 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accrued Wages Payable - Accounts Payable - - - - Contracts Payable - - - - Due to Other Funds - - - - Due to Other Governments - - - - Interest Payable - - - - Total Liabilities - - - - Deferred Inflows of Resources Unavailable Revenue - Property Taxes - - - - Unavailable Revenue - Special Assessments - - - - Total Deferred Inflows of Resources - - - - Fund Balances Nonspendable - - - - Restricted - - - - Assigned 236 238 229 563 Unassigned - - - - Total Fund Balances 236,647 238 229 563 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 236,647 $ 238 $ 229 $ 563,269 90 Capital Projects Dakota Park County 1999 2000 2008 Engineer Capital Improvement Construction C.I.P. Improvement Improvement Construction Developer Review Building Development Proj ects Development Construction Construction Proj ects Nonreimbursable (4000) (4010) (4030) (4045) (4225) (4245) (4400) (4600) $ 451 $ 1 $ - $ 254 $ - $ - $ - $ - $ 451 $ 1,625 $ - $ 254 - - - 204 - - 10 - - 45 - - - - - - - - - 129,322 - 4807 7 76,963 39 45,899 - 129,526 - 4807 18 76,963 39 405 1 - 254 - - - - - - (129,526) - (48,807) (18,621) (76,963) (39,241) 405 1,625 (129,526) 254 (48,807) (18,621) (76,963) (39,241) $ 451,426 $ 1 $ - $ 254,705 $ - $ - $ (Continued) 91 CITY OF APPLE VALLEY (Continued) COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2012 Capital Projects 2012 Improvement Cable Capital Physical Private Construction Construction Equipment Improvement Development Proj ects (4715) (4800) (4900) (4920) (4500) ASSETS Cash and Investments $ 46,240 $ 204,220 $ 204 $ 124 $ - Taxes Receivable - Delinquent - - - - - Special Assessments Receivable: Current - - - - 29 Delinquent - - - - - Deferred - - - - 406,237 Accounts Receivable - - - - 59 Due from Other Funds - - - - - Advances to Other Funds - - - - - Due from Other Governments - - - - - Prepaid Items - - - - - Total Assets $ 46 $ 204,220 $ 204 $ 124 $ 495 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accrued Wages Payable - Accounts Payable 22 - 60 - 58,206 Contracts Payable - - - - - Due to Other Funds - - - - 282 Due to Other Governments - - - - - Interest Payable - - - - - Total Liabilities 22,470 - 60,777 - 340 Deferred Inflows of Resources Unavailable Revenue - Property Taxes - - - - - Unavailable Revenue - Special Assessments - - - - 435 Total Deferred Inflows of Resources - - - - 435 Fund Balances Nonspendable - - - - - Restricted - 204,220 - - - Assigned 23,770 - 144,075 124,838 - Unassigned - - - - (280,652) Total Fund Balances 23 204,220 144 124 (280,652) Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 46 $ 204,220 $ 204 $ 124 $ 495 92 Capital Projects 2003 Improvement Electric Fire Grants Total Nonmaj or Construction TIF District TIF District Franchise 2007 Park Proj ect Governmental (4300) No. 13 (4700) No. 7 (4710) Fee (4750) Bond (4935) (7600) Total Funds $ - $ 1 $ 170 $ 954 $ 525 $ 31 $ 7,770 $ 18 - 605 - - - - 6 605 - - - - - 29 367 - 219,216 - - - 406 1 3 - - 115,260 - - 178 202 - - - - - - - 1,238 77 77,000 14 1,098 - - - - - - - 1,750 $ 3,439 $ 1 $ 170 $ 1,070 $ 525 $ 31,663 $ 8 $ 22 7,181 24,943 1,497 1 - - - 181 186,612 - - - - 823 - 46 46 933 - - - - - 1,518,419 6,281,585 - - - - - - - 6 - - - - - - - 4 95802 1,497 1,479 - 823 - 1,746 6,533,078 - 605 - - - - 605 6 - - - - - 435 2,289,170 605 - - - - 441 2,295,255 - - - - - - 1,750 1,092,745 169,345 1,070 524,282 - 3 11,258,252 - - - 31 3 8,416 (955,443) - - - - - (1,549,253) (6,312,419) (955,443) 1 169 1,070 524 31 6,279 13 $ 3 $ 1 $ 170 $ 1 $ 525 $ 31,663 $ 8,467 $ 22 93 CITY OF APPLE VALLEY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2012 Special Revenue Solid Waste Police EDA Lodging Cable TV Grant Forfeiture Operations Tax (2010) (2040) (2060) (3210) (7000) REVENUES Taxes - Tax Increments - - - - - Franchise Fees 68 - - - - Other Taxes - - - - 75 Special Assessments - - - - - Intergovernmental 86,992 - - - - Miscellaneous: Investment Income 2 1 2,016 17 1 Rentals - - - - - Refunds and Reimbursements - - - - - Contributions and Donations - - - - - Other 397 4,503 3 - - Total Revenues 158,216 5 5 17 76 EXPENDITURES Current General Government - - - 10 - Public Safety - - 12,280 - - Public Works - 5 - - - Parks and Recreation 160 - - - 66 Debt Service Principal - - - - - Interest and Other Charges - - - - - Capital Outlay General Government - - - - - Public Works - - - - - Parks and Recreation 7,915 - - - - Total Expenditures 168,434 5 12 10 66 Excess of Revenues Over (Under) Expenditures (10,218) 264 (6,917) 7 10 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset 150 - 10 - - Issuance of Debt - - - - - Issuance of Refunding Bonds - - - - - Premium on Issuance of Debt - - - - - Transfers In 18,061 - - - - Transfers Out - - - - - Total Other Financing Sources (Uses) 18,211 - 10,378 - - Net Change in Fund Balances 7,993 264 3 7,259 10 FUND BALANCES Beginning of Year 141 57 108 948 75 End of Year $ 149,231 $ 57 $ 112 $ 955 $ 86 94 Special Revenue Debt Service Cemetery State Aid 1998/2008 Bonds of G.O. Closed Refunding Improvement Improvement Street Bonds Improvement 2004 Bond Issues Bonds of 2003 Bonds of 2003 Bonds of 2004 of 2004 Bonds Total (3065) (3075) (3155) (3165) (3185) (3190) (3195) $ - $ 70 68,396 - - - - - - - 75 - - - - - - - - - - 7 - 5,469 - 206,996 86,992 - - - - - 49,320 - 24,198 11 44 17 - - 6 9,799 8,247 - - - - - - - 263,305 70,011 44,855 25 - 5,469 55,980 216,795 10,000 - - - - - - - 12,280 - - - - - - - 5,287 - - - - - - - 226,523 - - - - - - - - 385,000 - - - - 95,000 605 18 - - - - 308 51,645 7 - - - - - - - 262,005 403,095 - - - - 9808 656 1,300 (333,084) 44,855 25 - 5 (42,108) (439,850) 10,528 - - - - - - - 320,000 - - - - - - - 15,650 - - - - - - 18 - - - - - - - 28 335 - - - - - - 29 2,566 44,855 25 - 5,469 (42,108) (439,850) 1,330 45 2 980 (130,781) (2,363,790) 344,933 589 $ 1 $ 48 $ 2 $ 1 $ (130,781) $ (2,358,321) $ 302,825 $ 149 (Continued) 95 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2012 Debt Service 2001/2008B Refunding G.O. 2003/2009A Improvement G.O. Improvement Refunding Refunding Bonds of Equipment Bonds Bonds of Improvement 2010 Certificates of (3285) 2002 (3300) Bonds (3305) (3320) 2006 (3335) REVENUES Taxes $ - $ - $ - $ - $ 11700 Tax Increments - - - - - Franchise Fees - - - - - Other Taxes - - - - - Special Assessments 222,733 - - 158 - Intergovernmental - - 749 - - Miscellaneous: Investment Income - - 9 23 1,043 Rentals - - - - - Refunds and Reimbursements - - - - - Contributions and Donations - - - - - Other - - - - - Total Revenues 222 - 758 182 118 EXPENDITURES Current General Government - - - - - Public Safety - - - - - Public Works - - - - - Parks and Recreation - - - - - Debt Service Principal 405 - 44000 28000 105 Interest and Other Charges 55,094 - 73 38 7,100 Capital Outlay General Government - - - - - Public Works - - - - - Parks and Recreation - - - - - Total Expenditures 460 - 513 318 112 Excess of Revenues Over (Under) Expenditures (237,361) - 245 (136,644) 5,943 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Issuance of Debt - - - - - Issuance of Refunding Bonds - - - - - Premium on Issuance of Debt - - - - - Transfers In - - - - - Transfers Out - - - - - Total Other Financing Sources (Uses) - - - - - Net Change in Fund Balances (237,361) - 245,536 (136,644) 5 FUND BALANCES Beginning of Year (1,985,771) (50,932) 460 1 44 End of Year $ (2,223,132) $ (50,932) $ 705,993 $ 1 $ 50 96 Debt Service Taxable Tax Tax Increment Taxable Tax Increment Bonds Tax Increment Economic Downtown Increment Bonds of 1985 -1992A Fischer G.O. Park G.O. Park G.O. Park Development Redevelopment of 2003 Refunding Marketplace Bond of Bond of Bond of (3215) (3260) (3270) (3220) (3275) 2007 (3345) 2008 (3355) 2011 (3360) 390 $ 37000 $ 87 1,812 26,458 18,865 43,164 7,215 1,462 2 542 1 26,458 18,865 43,164 7 391 372,584 87 - - - 1,425 042 - - - 110 11000 4000 - - - - 256 252,308 42 1,192,146 - - - - - - - 1,192,146 - 1,425 042 366 362,308 82 1,812 (1,165,688) 1805 41 (1,427) 25 10 4 1 (1,165,688) 18 41,739 (1,427) 25 10,276 4,779 98 1 1,044,876 2,356 396 62 127 22 $ 100 $ 265 $ 1 $ 2 $ 395 $ 87 $ 137 $ 27 (Continued) 97 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2012 Debt Service Capital Projects G.O. Equipment G.O. Certificates Refunding Improvement Equipment of 2012 Bonds of Bonds of Certificates (3370) 2012 (3375) 2012 (3380) Total (2005) REVENUES Taxes $ - $ - $ - $ 1 $ - Tax Increments - - - - - Franchise Fees - - - - - Other Taxes - - - - - Special Assessments - - - 601,859 - Intergovernmental - - - 798 - Miscellaneous: Investment Income 172 18 303 215,410 7 Rentals - - - - - Refunds and Reimbursements - - - - - Contributions and Donations - - - - - Other - - - - - Total Revenues 172 18 303 2 7,124 EXPENDITURES Current General Government - - - 1067 - Public Safety - - - - - Public Works - - - - - Parks and Recreation - - - - - Debt Service Principal - - - 2,575 - Interest and Other Charges - - - 798,548 1055 Capital Outlay General Government - - - 1 - Public Works - - - - 275,253 Parks and Recreation - - - - - Total Expenditures - - - 4 293 Excess of Revenues Over (Under) Expenditures 172 18 303 (1,925,560) (286,784) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Issuance of Debt 29 - 49 78,847 1,275,278 Issuance of Refunding Bonds - - - 32000 - Premium on Issuance of Debt - - - 15 63,376 Transfers In - - - - - Transfers Out - - - - - Total Other Financing Sources (Uses) 29,722 - 49 414,497 1,338,654 Net Change in Fund Balances 29 18 49 (1,511,063) 1 FUND BALANCES Beginning of Year - - - 7 126 End of Year $ 29 $ 18 $ 49 $ 5 $ 1 98 Capital Projects Park Police Special Tree Pathways and Dedication Energy Grant Proj ects Police 911 Preservation Sidewalks Dodd Road (2015) (2050) (2055) (2065) (2070) Pond (2075) (2080) (2085) 19 896 2,358 5 6 4 4,293 4,138 7 - - - - - - - 525 - - - - - 63 - 1 - - - - - 83 896 11,656 5,785 6,591 4 4,293 4 2 66,400 - - - - 6 - - - 4 - - - 7 - - - - - - 3 - - - - - - - 10 7 2 66 4 - - - 73 (7,018) 9,204 (60,615) 2 4 4,293 4 (1,200,000) - - - - - - - (1,200,000) - - - - - - - (1,126,834) (7,018) 9 (60,615) 2,191 4 4 4 1 51 152 361 360 232 234 225 $ 467 $ 44,079 $ 161 $ 300 $ 362,263 $ 236 $ 238 $ 229 (Continued) 99 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2012 Capital Projects Dakota Park County Dakota Capital Improvement Construction C.I.P. Technical Building Development Proj ects Development Building (2090) (4000) (4010) (4030) (4045) REVENUES Taxes - Tax Increments - - - - - Franchise Fees - - - - - Other Taxes - - - - - Special Assessments - - - - - Intergovernmental - - - - - Miscellaneous: Investment Income 9 8 29 - 4 Rentals 8000 - - - - Refunds and Reimbursements - - - - - Contributions and Donations - - - - - Other - - - - - Total Revenues 89 8 29 - 4,583 EXPENDITURES Current General Government 1 - - - - Public Safety - - - - - Public Works - - - - - Parks and Recreation - - - - - Debt Service Principal - - - - - Interest and Other Charges - - - - - Capital Outlay General Government - - - 5 - Public Works - - - - - Parks and Recreation - - - - - Total Expenditures 1 - - 5 - Excess of Revenues Over (Under) Expenditures 88 8 29 (5,276) 4 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - - Issuance of Debt - - - - - Issuance of Refunding Bonds - - - - - Premium on Issuance of Debt - - - - - Transfers In - - - - - Transfers Out - - - - - Total Other Financing Sources (Uses) - - - - - Net Change in Fund Balances 88,419 8,123 29 (5,276) 4,583 FUND BALANCES Beginning of Year 474 397 1 (124,250) 250,122 End of Year $ 563 $ 405,527 $ 1 $ (129,526) $ 254,705 100 Capital Projects Engineer 1999 2000 2008 Developer 2012 Improvement Improvement Construction Review Improvement Cable Capital Physical Future Construction Construction Proj ects Nonreimbursable Construction Equipment Improvement Improvements (4225) (4245) (4400) (4600) (4715) (4800) (4900) (4910) 144,746 - - 78,700 - - - 5 1,070 3 9,872 2,900 93,935 - - - 2,900 178,054 145,816 3,988 9 36,845 - - - 17,984 - - - 727 1 - - - - - - 1 - - - 727 1 1 - 36,845 - (727) 1,313 (894,214) 145 (32,857) 9,872 870 - - - - - 47 - - - 329 - - - - - - - - - - (548,637) 32900 - 917,984 - - (548,637) 329 1 23,770 145,816 (32,857) (538,765) (48,807) (18,621) (406,036) (40,554) - 58 176 538 $ (48,807) $ (18,621) $ (76,963) $ (39,241) $ 23,770 $ 204 $ 144,075 $ - (Continued) 101 CITY OF APPLE VALLEY (Continued) COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2012 Capital Projects 2003 Private Construction Improvement Development Proj ects Construction TIF District (4920) (4500) (4300) No. 13 (4700) REVENUES Taxes - Tax Increments - - - 1 Franchise Fees - - - - Other Taxes - - - - Special Assessments - - - - Intergovernmental - - - - Miscellaneous: Investment Income 2 - - 40,014 Rentals - - - - Refunds and Reimbursements - - - - Contributions and Donations - - - - Other - 154 - - Total Revenues 2 154,448 - 1 EXPENDITURES Current General Government - - - - Public Safety - - - - Public Works - - - - Park and Recreation - - - - Debt Service Principal - - - - Interest and Other Charges - - - - Capital Outlay General Government - - - 2 Public Works - 536,424 9 - Park and Recreation - - - - Total Expenditures - 536,424 9 2 Excess of Revenues Over (Under) Expenditures 2 (381,976) (9,646) (1,183,551) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Capital Asset - - - - Issuance of Debt - - - - Issuance of Refunding Bonds - - - - Premium on Issuance of Debt - - - - Transfers In - - 6 - Transfers Out - (25,299) - - Total Other Financing Sources (Uses) - (25,299) 6 - Net Change in Fund Balances 2 (407,275) (3,056) (1,183,551) FUND BALANCES Beginning of Year 122 126 (952,387) 2 End of Year $ 124 $ (280,652) $ (955 $ 1,092,745 102 Capital Projects Electric Fire Grants Total Nonmajor TIF District Franchise Fee 2007 Park Proj ect Governmental No. 7 (4710) (4750) Bond (4935) (7600) Total Funds $ 1,034,000 578 - - - 2 2 - 534 - - 678,892 747,288 - - - - 75,472 - 601,859 - - - - 78 964,624 16,768 12 11,696 570 181,187 420 - - - - 80 8000 47 - 54,623 54 - - 525 525 - - - - 316 324,413 595 546 58 570 3 6,31500 - - - - 1,002 21,069 - - 68 81 - - 36 42 - - 10 237 - 2 - - - - 36 835,187 1 - - - 4 5 - - - - 1,875,607 1 - - 263,263 - 266 274,782 1 - 263 - 6 11 (893,502) 546 (204,567) 570 (3,055,927) (4,980,187) - - - - 10 2,146 2,22500 - 320,000 110 126,135 336 354 (1,773,936) (1,773,936) - - - 819 1,262,178 (893,502) 546,585 (204,567) 570 (2,236,835) (3,718,009) 1 523 728 31 8 17 $ 169 $ 1 $ 524 $ 31 $ 6 $ 13 103 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2012 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) REVENUES General Property Taxes Current $ 17,910,000 $ 17,910,000 $ 18,084,118 $ 174,118 Delinquent 200,000 200,000 80,681 (119,319) Total General Property Taxes 18,110,000 18,110,000 18,164,799 54,799 Franchise Fees 450,000 450,000 450,000 - Other Taxes 74,000 74,000 78,654 4,654 Special Assessments 14,000 14,000 30,025 16,025 Licenses and Permits General Government 148 148,550 144,983 (3,567) Public Safety 5,000 5,000 5,828 828 Public Works 526,000 526,000 882,986 356,986 Total Licenses and Permits 679,550 679,550 1,033,797 354,247 Intergovernmental Revenue Federal: ARRA - Public Safety - - 42,781 42,781 State: PERA Aid 43,000 43,000 36,095 (6,905) Fire Relief Aid - Public Safety 182,389 182,389 185,481 3,092 Police Relief Aid - Public Safety 330,000 330,000 310,681 (19,319) Other - Public Safety 16,000 16,000 67,952 51,952 Local: Other - General Government - - 25,435 25,435 Other - Public Safety - - 699 699 Total Intergovernmental Revenue 571 571,389 669,124 97,735 Charges for Services Administration Charges - General Government: Construction Funds 41,200 41,200 18,171 (23,029) Enterprise Funds 670,000 670,000 670,000 - Investment Charges - General Government 100,000 100,000 100,000 - Engineering Charges - Public Works - Construction 528,246 528,246 577,880 49,634 Other - General Government 17,800 17,800 20,665 2,865 Other - Public Safety 176 176,179 228,026 51,847 Other- Public Works - - 20,524 20,524 Other - Parks and Recreation 965,000 965,000 936,295 (28,705) Total Charges for Services 2,498,425 2,498,425 2,571,561 73,136 Fines and Forfeitures 279,450 279,450 278,913 (537) Investment Income 160,000 160,000 171,318 11,318 Donations - - 1,276 1,276 Rentals Fire Station 30,500 30,500 30,558 58 Antenna Rentals - Public Works 300,000 300,000 327,198 27,198 Recreation Facilities - Parks and Recreation 129,000 129,000 121,946 (7,054) Total Rentals 459,500 459,500 479,702 20,202 104 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2012 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) REVENUES Miscellaneous - General Government $ 20,000 $ 20,000 $ 10,215 $ (9,785) Miscellaneous - Public works - - 3,514 3,514 Refunds and Reimbursements Parks and Recreation 60,000 60,000 58,738 (1,262) Total Revenues 23,376,314 23,376,314 24,001,636 625,322 EXPENDITURES General Government Mayor and City Council: Personal Services 111,798 111,798 101,304 (10,494) Other Current Expenditures 24,370 24,370 14,939 (9,431) Total Mayor and City Council 136,168 136,168 116,243 (19,925) Administration: Personal Services 372,711 372,711 362,120 (10,591) Other Current Expenditures 15,660 15,660 14,386 (1,274) Total Administration 388 388,371 376,506 (11,865) Finance and Data Processing: Personal Services 505,642 505,642 487,563 (18,079) Other Current Expenditures 266,200 266,200 238,856 (27,344) Total Finance and Data Processing 771,842 771,842 726,419 (45,423) Information Technology: Personal Services 305,590 305,590 302,625 (2,965) Other Current Expenditures 192,500 192,500 221,506 29,006 Capital Outlay 137,600 137,600 35,047 (102,553) Total Information Technology 635,690 635,690 559,178 (76,512) Human Resources: Personal Services 482,587 482,587 338,671 (143,916) Other Current Expenditures 71,745 71,745 81,256 9,511 Total Human Resources 554,332 554,332 419,927 (134,405) City Clerk/Elections: Personal Services 172,934 172,934 171,853 (1,081) Other Current Expenditures 143,259 143,259 124,487 (18,772) Total City Clerk/Elections 316 316,193 296,340 (19,853) Legal: Other Current Expenditures 468,745 468,745 478,309 9,564 General Government Buildings: Personal Services 161,169 161,169 160,382 (787) Other Current Expenditures 165,838 165,838 170,946 5,108 Capital Outlay 50,000 50,000 23,784 (26,216) Total General Government Buildings 377,007 377,007 355,112 (21,895) (Continued) 105 CITY OF APPLE VALLEY (Continued) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2012 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) EXPENDITURES General Government (Continued) Community Development: Personal Services $ 538,049 $ 538,049 $ 531,591 $ (6,458) Other Current Expenditures 66,385 66,385 59,617 (6,768) Total Community Development 604,434 604,434 591,208 (13,226) Code Enforcement: Personal Services 193,481 193,481 139,917 (53,564) Other Current Expenditures 15,900 105,900 37,472 (68,428) Total Code Enforcement 209,381 299,381 177,389 (121,992) Unallocated: Personal Services 6,000 6,000 8,899 2,899 Other Current Expenditures 425 425,991 288,043 (137,948) Total Unallocated 431,991 431,991 296,942 (135,049) Total General Government 4,894,154 4,984,154 4,393,573 (590,581) Public Safety Police Protection: Personal Services 6,232,507 6,232,507 6,028,164 (204,343) Other Current Expenditures 1,493,615 1,590,222 1,498,833 (91,389) Capital Outlay 205 205,000 203,662 (1,338) Total Police Protection 7,931,122 8,027,729 7,730,659 (297,070) Fire Protection: Personal Services 922,619 922,619 911,303 (11,316) Other Current Expenditures 454 487,930 428,820 (59,110) Capital Outlay 57,640 120,076 77,182 (42,894) Total Fire Protection 1,434,438 1,530,625 1,417,305 (113,320) Fire Relief: Other Current Expenditures 462,918 462,918 466,798 3,880 Civil Defense: Other Current Expenditures 18 18,038 13,050 Animal Control: Personal Services 108,672 108,672 54,861 (53,811) Other Current Expenditures 24,550 24,550 15,382 (9,168) Total Animal Control 133,222 133,222 70,243 (62,979) Building Inspection: Personal Services 424,196 424,196 420,789 (3,407) Other Current Expenditures 23,330 23,330 68,361 45,031 Total Building Inspection 447,526 447,526 489,150 41,624 Total Public Safety 10,427,264 10,620,058 10,187,205 (432,853) 106 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2012 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) EXPENDITURES Public Works Public Works Administration: Personal Services $537,864 $537,864 $524,387 $ (13,477) Other Current Expenditures 76,060 76,060 42,025 (34,035) Total Public Works Administration 613,924 613,924 566,412 (47,512) Central Maintenance Facility: Personal Services 430,842 430,842 396,265 (34,577) Other Current Expenditures 159,515 159,515 129,760 (29,755) Capital Outlay 132,600 132,600 94,836 (37,764) Total Central Maintenance Facility 722,957 722,957 620,861 (102,096) Streets: Personal Services 1,474,985 1,474,985 1 (175,527) Other Current Expenditures 893,397 893,397 717,387 (176,010) Capital Outlay 32,000 32,000 31,353 (647) Total Streets 2,400,382 2,400,382 2,048,198 (352,184) Engineering: Personal Services 440,339 440,339 473,425 33,086 Other Current Expenditures 65,907 65,907 50,037 (15,870) Capital Outlay 22,000 22,000 23,784 1,784 Total Engineering 528,246 528,246 547,246 19,000 Total Public Works 4,265,509 4,265,509 3,782,717 (482,792) Culture and Recreation Parks and Recreation Administration: Personal Services 723,941 723,941 659,031 (64,910) Other Current Expenditures 144,550 144,550 137,472 Total Parks and Recreation Administration 868,491 868,491 796,503 (71,988) Recreation Programs: Personal Services 245,582 245,582 216,207 (29,375) Other Current Expenditures 193,700 193,700 153,495 (40,205) Total Recreation Programs 439,282 439,282 369,702 (69,580) Parks Maintenance: Personal Services 1,409,781 1,409,781 1,401,328 (8,453) Other Current Expenditures 779,000 779,000 810,992 31,992 Capital Outlay 37,000 37,000 39,650 2,650 Total Parks Maintenance 2,225,781 2,225,781 2,251,970 26,189 Redwood Pool: Personal Services 70,950 70,950 63,096 (7,854) Other Current Expenditures 40 40,400 40,743 343 Total Redwood Pool 111,350 111,350 103,839 (7,511) Aquatic Swim Center: Personal Services 316,443 316,443 323,549 7,106 Other Current Expenditures 305,700 305,700 260,586 (45,114) Capital Outlay 6,300 6,300 7,242 942 Total Aquatic Swim Center 628,443 628,443 591,377 (37,066) (Continued) 107 CITY OF APPLE VALLEY (Continued) SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31, 2012 Variance with Budgeted Amounts Final Budget - Original Final Actual Over (Under) EXPENDITURES Culture and Recreation (Continued) Apple Valley Community Center: Personal Services $ 190,951 $ 190,951 $ 170,795 $ (20,156) Other Current Expenditures 135,575 135,575 90,786 (44,789) Capital Outlay 12,000 12,000 - (12,000) Total Apple Valley Community Center 338,526 338,526 261,581 (76,945) Hayes Community and Senior Center: Personal Services 225,289 225,289 214,751 (10,538) Other Current Expenditures 62,600 62,600 56,956 (5,644) Total Hayes Community and Senior Center 287,889 287,889 271,707 (16,182) Cable TV: Other Current Expenditures 21,825 21,825 10,015 (11,810) Total Culture and Recreation 4,921,587 4,921,587 4,656,694 (264,893) Total Expenditures 24,508,514 24,791,308 23,020,189 (1,771,119) Excess of Revenues Over (Under) Expenditures (1,132,200) (1,414,994) 981,447 2,396,441 OTHER FINANCING SOURCES (USES) Proceeds from Sale of Assets 20,000 20,000 100,377 80,377 Transfer to Special Revenue Fund (12,800) (12,800) (18,061) (5,261) Transfer to Capital Project Fund - - (1,519,000) (1,519,000) Transfer from Water /Sewer Fund 600,000 600,000 600,000 - Transfer from Liquor Fund 525,000 525,000 525,000 - Total Other Financing Sources (Uses) 1,132,200 1,132,200 (311,684) (1,443,884) Net Change in Fund Balances $ - $ (282,794) 669,763 $ 952,557 FUND BALANCES Beginning of Year 12,705,753 End of Year $ 13,375,516 108 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, 2012 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Taxes $ 1,675 $ 1,675 $ 1 $ - Special Assessments - - 170 170,924 Intergovernmental 70000 70000 1,000,000 30000 Miscellaneous Revenues: Refunds and Reimbursements - - 1305 1305 Total Revenues 2,37500 2,37500 2 484,729 EXPENDITURES Current Public Works 306 30600 - (306,000) Capital Outlay Public Works 3 3,849 4,640 791 Total Expenditures 4 4,15500 4,640,243 485,243 Excess of Revenues Under Expenditures (1,780,000) (1,780,000) (1 (514) OTHER FINANCING SOURCES Transfers In 1,780,000 1,780,000 2,636,422 856,422 Net Change in Fund Balances $ - $ - 855 $ 855,908 FUND BALANCES Beginning of Year (4,814,650) End of Year $ (3,958,742) 109 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, 2012 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Intergovernmental $ - $ - $ 8 $ 8,270 Miscellaneous Revenues: Investment Income 195 19500 255 60 Total Revenues 195 195 264,203 69,203 EXPENDITURES Capital Outlay Public Safety - - 500 50000 Public Works - - 85,550 85 Total Expenditures - - 585 585,550 Excess of Revenues Over (Under) Expenditures 19500 195 (321,347) (516,347) OTHER FINANCING SOURCES (USES) Transfers In - - 1,519,000 1 Transfers Out - - (912,3 81) (912,3 81) Total Other Financing Sources (Uses) - - 606 606 Net Change in Fund Balances $ 195 $ 19500 285 $ 90,272 FUND BALANCES Beginning of Year 15,579 End of Year $ 1504 110 CITY OF APPLE VALLEY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CABLE TV SPECIAL REVENUE FUND For the Year Ended December 31, 2012 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Franchise Fees $ 71,000 $ 71,000 $ 68,396 $ (2,604) Intergovernmental 86,458 86 86 534 Miscellaneous Revenues: Investment Income 2 2 2,431 431 Other 13 13 397 (12,753) Total Revenues 172 17208 158,216 (14,392) EXPENDITURES Current Parks and Recreation 186,065 186 160,519 (25,546) Capital Outlay Parks and Recreation - - 7,915 7 Total Expenditures 186 186 168,434 (17,631) Excess of Revenues Over (Under) Expenditures (13,457) (13,457) (10,218) 3 OTHER FINANCING SOURCES Proceeds from Sale of Capital Asset - - 150 150 Transfers In 12 12 18,061 5,261 Total Other Financing Sources 1200 1200 18 5,411 Net Change in Fund Balances $ (657) $ (657) 7 $ 050 FUND BALANCES Beginning of Year 141,238 End of Year $ 149 111 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, 2012 Budgeted Amounts Variance with Actual Final Budget - Original Final Amounts Over (Under) REVENUES Miscellaneous Revenues: Investment Income $ 2,500 $ 2,500 $ 7,124 $ 4 EXPENDITURES Debt Service: Interest and Other Charges - - 18 18,655 Capital Outlay Public Works 796,200 796,200 275,253 (520,947) Total Expenditures 796,200 796,200 293,908 (502,292) Excess of Revenues Over (Under) Expenditures (793,700) (793,700) (286,784) 506 OTHER FINANCING SOURCES (USES) Issuance of Debt 796,200 796,200 1,275,278 479 Premium on Issuance of Debt - - 63,376 63 Total Other Financing Sources (Uses) 796,200 796,200 1,338,654 542,454 Net Change in Fund Balances $ 2,500 $ 2,500 1,051,870 $ 1 FUND BALANCES Beginning of Year 126,220 End of Year $1,178,090 112 CITY OF APPLE VALLEY COMBINING STATEMENT OF NET POSITION - INTERNAL SERVICE FUNDS December 31, 2012 Governmental Activities Risk Insurance Trust Management Total Internal (7100) (7200) Service Funds ASSETS Current Assets Cash and Investments (Including Cash Equivalents) $ 57 $ 3 $ 3 Accounts Receivable 233 2 3 Prepaid Items - 172 172,397 Total Assets $ 57 $ 3 $ 3 LIABILITIES AND NET POSITION Current Liabilities Accounts Payable $ - $ 4 $ 4 Compensated Absences Payable - 1 1 Total Current Liabilities - 1 1 Noncurrent Liabilities Compensated Absences Payable - 1 1 Total Liabilities - 2 2 Net Position Unrestricted 57 1 1 Total Liabilities and Net Position $ 57 $ 3 $ 3 113 CITY OF APPLE VALLEY COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - INTERNAL SERVICE FUNDS For the Year Ended December 31, 2012 Governmental Activities Risk Insurance Trust Management Total Internal (7100) (7200) Service Funds OPERATING REVENUE Charges for Services $ 17500 $ 1,066,164 $ 1,241,764 OPERATING EXPENSES Personal Services 192,312 409,395 601,707 Contractual Services - 800 800 Other Charges - 638,446 638,446 Total Operating Expenses 192,312 1,055,841 1,248,153 Operating Income (Loss) (16,712) 10,323 (6,389) NONOPERATING REVENUE Investment Income 1,111 60,150 61,261 Grants and Contributions - 48,036 48,036 Total Nonoperating Revenue 1,111 108,186 109,297 Change in Net Position (15,601) 118,509 102,908 NET POSITION Beginning of Year 73,117 1,019,139 1,092,256 End of Year $ 57,516 $ 1,137,648 $ 1,195,164 114 CITY OF APPLE VALLEY COMBINING STATEMENT OF CASH FLOWS - INTERNAL SERVICE FUNDS For the Year Ended December 31, 2012 Governmental Activities Risk Insurance Management Total Internal Trust (7100) (7200) Service Funds CASH FLOWS - OPERATING ACTIVITIES Receipts from Customers $ 175 $ 1 $ 1,23 8,642 Payments to Suppliers (1 92,312) (1,021,732) (1,21 4,044) Net Cash Flows - Operating Activities (16,945) 41 24 CASH FLOWS - NONCAPITAL FINANCING ACTIVITIES Grants and Contributions - 48 48 CASH FLOWS - INVESTING ACTIVITIES Interest and Dividends Received 1 60 61 Net Change in Cash and Cash Equivalents (15,834) 149 133 CASH AND CASH EQUIVALENTS January 1 73 3 3 December 31 $ 57,283 $ 3 $ 3 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS - OPERATING ACTIVITIES Operating Income (Loss) $ (16,712) $ 10 $ (6 Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows - Operating Activities: Accounts Receivable (233) (2,889) (3,122) Prepaid Items - (57,184) (57,184) Accounts Payable - (10,851) (10,851) Compensated Absences Payable - 102 102 Total Adjustments (233) 31 30 Net Cash Flows - Operating Activities $ (16,945) $ 41 $ 24,598 115 (THIS PAGE LEFT BLANK INTENTIONALLY) 116 STATISTICAL SECTION 117 CITY OF APPLE VALLEY STATISTICAL SECTION SUMMARY This part of the City's comprehensive annual financial report presents detailed information to assist the reader in understanding the preceding financial statements and reports in the context of the City's overall financial health. The statistical section is designed to complement the comprehensive annual financial report by providing an historical analysis of financial indicators. CONTENTS Financial Trend Data These schedules contain trend information to illustrate how the City's financial performance has changed over time. They include an analysis of revenues and expenses and changes in net position for governmental activities and business -type activities. Table 1 Net Position by Component Table 2 Changes in Net Position Table 3 Fund Balances of Governmental Funds Table 4 Changes in Fund Balances of Governmental Funds Revenue Capacity Data These schedules contain historical information about the City's most significant local revenue source, property taxes. Information contained within these schedules includes an illustration of how the City's tax capacity and tax rates have changed over time. Also included is a more comprehensive look at how tax rates of overlapping governments have changed over time. Table 5 Assessed and Estimated Actual Value of Taxable Property Table 6 Property Tax Capacity Rates Direct and Overlapping Governments Table 7 Principal Property Taxpayers Table 8 Property Tax Levies and Collections Debt Capacity Data These schedules present information designed to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future. Table 9 Ratios of Outstanding Debt by Type Table 10 Ratios of General Bonded Debt Table 11 Direct and Overlapping Governmental Activities Debt Table 12 Legal Debt Margin Information Table 13 Pledged Revenue Coverage 118 CITY OF APPLE VALLEY STATISTICAL SECTION CONTENTS Demographic and Economic Information These schedules provide demographic and economic indicators to illustrate the overall environment in which the City's financial activities take place. Table 14 Demographic and Economic Statistics Table 15 Principal Employers Operating Indicators These schedules contain information about City services and capital assets to assist the reader in understanding how the information contained within the City's comprehensive annual financial report relates to the services the City provides and the activities it performs. Table 16 Full -Time Equivalent City Government Employees by Function Table 17 Operating Indicators by Function Table 18 Capital Asset Statistics by Function /Program 119 N O CITY OF APPLE VALLEY Table 1 NET POSITION BY COMPONENT Last Ten Years (Accrual Basis of Accounting) 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Governmental activities Net Investment in capital assets $ 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 $ 64,226,520 Restricted 28,180,692 34,165,446 44,147,505 37,773,983 44,173,435 30,525,737 24,664,257 24,656,491 21,580,777 17,001,111 Unrestricted 18,433,757 23,959,174 11,253,973 10,819,067 12,745,088 30,010,778 36,290,872 38,798,761 42,115,459 43,609,670 Total governmental activities net position $ 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 $ 124,837,301 Business -type activities Net Investment in capital assets $ 84,715,634 $ 86,311,795 $ 90,562,608 $ 93,728,440 $ 97,927,988 $ 100,280,579 $ 101,447,457 $ 102,320,160 $ 104,198,009 $ 110,376,210 Restricted - - - - - 275,000 289,049 291,591 309,518 319,582 Unrestricted 12,849,077 15,424,386 16,490,064 18,078,297 19,088,334 17,998,903 19,100,650 20,094,976 19,431,679 19,030,882 Total business -type activities net position $ 97,564,711 $ 101,736,181 $ 107,052,672 $ 111,806,737 $ 117,016,322 $ 118,554,482 $ 120,837,156 $ 122,706,727 $ 123,939,206 $ 129,726,674 Primary Government Net Investment in capital assets $ 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 $ 174,602,730 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 17,320,693 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 62,640,552 Total primary government net position $ 172,952,696 $ 182,842,834 $ 191,148,432 $ 197,970,747 $ 208,346,853 $ 220,958,198 $ 225,774,073 $ 231,639,372 $ 242,564,177 $ 254,563,975 Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2003 -2012 N O (THIS PAGE LEFT BLANK INTENTIONALLY) 121 CITY OF APPLE VALLEY CHANGES IN NET POSITION Last Ten Years (Accrual Basis of Accounting) Expenses: Governmental activities: General government Public safety Public works Park and recreation Interest on long -term debt Total governmental activities expenses Business -type activities: Municipal Liquor Municipal Golf Course Sports Arena Water and Sewer Storm Drainage Cemetery Street Light Utility Total business -type activities Total primary government expenses Program Revenues Governmental activities: Charges for services: General government Public safety Public works Park and recreation Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Table 2 $ 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 $ 7,398,895 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 11,101,520 650,473 6,127,372 8,811,532 6,128,560 6,212,755 7,349,899 8,393,981 7,008,886 5,744,780 6,382,139 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 6,166,397 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 1,235,351 $ 19,897,817 $ 26,576,368 $ 30,442,978 $ 27,791,207 $ 30,388,959 $ 32,834,884 $ 34,914,840 $ 35,001,139 $ 31,008,604 $ 32,284,302 970,830 5,808,146 5,895,443 6,144,064 6,247,330 6,985,584 8,062,876 8,285,841 8,177,679 8,377,991 840,019 1,004,999 1,034,341 961,616 886,143 1,047,254 1,011,443 1,057,715 1,051,605 1,292,371 688,533 724,748 654,391 727,323 714,437 755,102 771,198 748,541 799,993 778,931 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 7,194,007 626,211 432,442 851,910 937,185 1,228,726 926,799 869,376 846,743 917,054 1,001,140 - - - 33,361 46,284 45,882 56,518 68,868 69,004 69,376 - - - - - - - 410,787 398,114 447,954 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 19,161,770 $ 29,595,107 $ 41,525,098 $ 45,788,528 $ 43,688,438 $ 46,777,263 $ 50,578,631 $ 52,912,644 $ 53,721,888 $ 49,731,330 $ 51,446,072 $ 4,503,926 $ 4,876,484 $ 4,966,663 $ 4,344,282 $ 4,561,595 $ 4,596,508 $ 3,556,572 $ 3,583,822 $ 3,613,549 $ 3,610,478 300,855 218,688 232,373 507,185 565,351 647,651 603,425 755,339 587,486 554,820 4,055,224 359,025 809,598 259,375 211,770 112,651 457,516 1,046,007 1,055,995 1,543,446 820,068 1,191,534 1,118,859 1,185,441 1,027,078 1,027,675 1,259,959 1,721,486 1,314,377 1,504,546 541,340 624,299 654,077 680,177 1,028,408 1,153,964 1,577,419 1,872,316 534,041 579,675 696,364 6,285,068 4,309,470 3,272,979 5,926,863 10,345,742 2,451,327 3,271,761 4,398,403 4,445,816 10,917,777 13,555,098 12,091,040 10,249,439 13,321,065 17,884,191 9,906,218 12,250,731 11,503,851 12,238,781 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 9,231,890 Municipal Golf Course 820,871 877,950 812,820 834,872 922,648 1,049,707 1,085,429 1,114,395 1,023,866 1,122,791 Sports Arena 541,545 539,892 554,609 607,559 555,262 538,694 627,595 606,262 650,350 647,134 Water and Sewer 8,424,403 8,169,840 8,060,081 8,145,197 8,635,246 8,670,265 9,250,812 8,439,232 8,361,750 9,256,709 Storm 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 1,517,090 Cemetery - - - 94,690 93,780 110,175 95,320 89,695 114,365 127,735 Street Light Utility - - - - - - - 465,552 433,464 454,477 Operating grants and contributions - - - 4,207 142,686 47,285 25,190 - 10,170 13,890 Capital grants and contributions 30,035,131 2,170,659 4,095,167 - - 324,323 316,200 645,427 643,164 3,201,690 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 25,573,406 Total primary government program revenues $ 53,174,645 $ 32,668,061 $ 33,132,162 $ 27,783,768 $ 31,786,060 $ 37,242,667 $ 39,330,147 $ 34,003,971 $ 33,116,988 $ 37,812,187 N N CITY OF APPLE VALLEY CHANGES IN NET POSITION Last Ten Fiscal Years (Accrual Basis of Accounting) Net (Expense) /Revenue Governmental activities Business -type activities Total primary government net expense 2003 2004 2005 Table 2 2006 2007 2008 2009 2010 2011 2012 General Revenues and Other Changes in Net Position Governmental activities: Property taxes Tax Increments Lodging Tax Gravel Tax Unallocated State and County Aids Other General Revenue Unrestricted Investment Earnings Gain on Sale of Assets Transfers Total governmental activities Business -type activities: Unrestricted investment earnings Property taxes Other Transfers Total business -type activities Total primary government Change in Net Position Governmental activities Business -type activities Total primary governement $ (8,980,040) $ (13,021,270) $ (18,351,938) $ (17,541,768) $ (17,067,894) $ (14,950,693) $ (25,008,622) $ (22,750,408) $ (19,504,753) $ (20,045,521) 32,559,578 4,164,233 5,695,572 1,637,098 2,076,691 1,614,729 11,426,125 3,032,491 2,890,411 6,411,636 $ 23,579,538 $ (8,857,037) $ (12,656,366) $ (15,904,670) $ (14,991,203) $ (13,335,964) $ (13,582,497) $ (19,717,917) $ (16,614,342) $ (13,633,885) $ 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 $ 21,769,647 1,425,688 1,562,082 1,583,537 - - - - 2,311,405 2,240,269 2,012,281 - - - - - - - 67,311 74,105 75,472 - - - - - - - 36,314 38,666 36,439 217,001 163,868 47,854 67,040 959,190 584,294 292,225 95,019 117,000 145,755 - - - 54,087 12,568 22,638 385,647 162,064 6,799 5,653 530,163 970,255 1,081,951 1,897,055 2,166,594 1,352,749 912,413 643,741 2,372,693 1,026,594 - (56,694) - - 106,442 120,765 48,309 109,558 169,776 110,905 (122,713) 447,369 1,001,911 (1,317,741) (2,018,882) 955,251 1,824,528 1,623,303 2,717,630 1,075,105 $ 16,763,555 $ 18,814,938 $ 20,582,572 $ 20,613,388 $ 22,234,415 $ 25,018,878 $ 27,541,823 $ 26,746,136 $ 29,197,079 $ 26,257,851 191,240 354,606 520,324 720,940 992,512 672,485 426,300 320,166 888,863 388,923 100,000 100,000 100,000 123,500 121,500 125,000 120,000 125,000 120,000 120,000 - - 2,506 - - 81,197 152,243 15,217 50,835 43,845 122,713 (447,369) (1,001,911) 1,317,741 2,018,882 (955,251) (1,824,528) (1,623,303) (2,717,630) (1,075,105) 413,953 7,237 (379,081) 2,162,181 3,132,894 (76,569) (1,125,985) (1,162,920) (1,657,932) (522,337) $ 17,177,508 $ 18,822,175 $ 20,203,491 $ 22,775,569 $ 25,367,309 $ 24,942,309 $ 26,415,838 $ 25,583,216 $ 27,539,147 $ 25,735,514 $ 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 $ 6,212,330 32,973,531 4,171,470 5,316,491 3,799,279 5,209,585 1,538,160 10,300,140 1,869,571 1,232,479 5,889,299 $ 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 $ 12,101,629 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 -2012 N w Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2003 -2012 Note: Fund Balance descriptions changed due to GASB 54 implementation effective January 1, 2011. N CITY OF APPLE VALLEY Table 3 FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Years (Modified Accrual Basis of Accounting) 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 General Fund Reserved $ 66,834 $ 88,705 $ 89,863 $ 112,094 $ 161,283 $ 122,232 $ 40,515 $ 53,113 - - Unreserved 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 - - - - - - - - 118,661 239,462 Committed - - - - - - - - 165,872 210,005 Assigned - - - - - - - - 278,724 279,973 Unassigned - - - - - - - - 12,142,496 12,646,076 Total general fund $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 $13,375,516 All other Governmental Funds Reserved reported in: Special Revenue Funds $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Debt Service Funds 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 876,288 540,412 586,907 295,462 286,647 361,472 342,464 324,251 - - Debt Service Funds (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 (1,455,021) 3,777,337 662,127 2,361,571 12,051,437 12,447,954 10,965,444 14,011,232 - - Nonspendable - - - - - - - - - 1,750 Restricted - - - - - - - - 15,537,787 11,435,144 Assigned - - - - - - - - 28,795,063 31,538,043 Unassigned - - - - - - - - (13,395,872) (12,381,234) Total all other governmental funds 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 30,593,703 Total all funds $39,739,093 $48,659,391 $45,884,142 $39,645,324 $42,910,672 $44,959,050 $40,525,668 $42,875,535 $43,642,731 $43,969,219 Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2003 -2012 Note: Fund Balance descriptions changed due to GASB 54 implementation effective January 1, 2011. N N CITY OF APPLE VALLEY Table 4 CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Years (Modified Accrual Basis of Accounting) 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Revenues General property taxes $ 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 $ 21,773,048 Tax Increments 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 2,012,281 Other taxes 71,188 76,474 70,374 103,110 68,416 102,282 96,992 103,625 152,020 154,126 Special assessments 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 4,015,591 Licenses and permits 1,241,513 1,136,543 1,026,657 877,166 1,094,222 561,594 755,444 1,018,847 796,316 1,033,797 Intergovernmental 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 2,642,018 Charges for services 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 1,783,390 Franchise Fees 916,938 782,871 894,723 941,034 972,270 1,023,368 1,096,578 1,160,771 1,177,715 1,197,288 Fines and forfeits 231,093 270,659 201,365 327,584 339,819 324,461 316,324 258,165 288,946 278,913 Investment income 616,010 785,694 1,056,304 1,852,136 2,102,608 1,256,353 840,898 593,336 2,232,966 965,333 Rentals 220,834 232,909 227,641 263,907 311,731 271,758 444,877 592,831 511,453 559,702 Contributions and Donations 2,550 13,682 16,088 13,444 3,561 11,045 7,150 11,484 2,750 1,801 Administrative Fees 995,659 845,399 830,060 931,777 915,543 1,311,479 651,052 778,400 828,999 788,171 Other 3,225,404 1,537,460 1,379,689 547,054 218,690 772,437 509,778 697,054 321,565 338,142 Refunds and Reimbursements 554,875 245,578 200,238 270,826 235,531 341,756 165,345 450,972 139,581 127,166 Total revenues 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 37,670,767 Expenditures Current: General government 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 4,355,811 Public safety 7,566,061 8,040,341 7,980,865 8,545,705 8,757,650 9,470,152 9,635,166 9,728,340 9,890,086 9,987,493 Public works 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 3,674,876 Park and recreation 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 4,847,194 Miscellaneous 495,756 - - - - - - - - - Capital outlay 5,980,006 8,152,531 9,758,709 7,128,776 10,615,297 11,666,201 11,727,599 5,879,024 6,339,340 13,266,488 Debt Service Principal 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 8,280,000 Interest and fiscal charges - - 2,061,451 1,891,707 1,468,677 2,001,578 1,880,399 1,615,929 1,487,399 1,224,408 Total expenditures 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 45,636,270 Excess (deficiency) of revenues over expenditures 542,896 (6,726,952) (4,170,160) (3,694,761) (5,521,679) (9,504,552) (7,994,421) (1,076,332) 448,222 (7,965,503) Other Financing Sources (Uses) Transfers in 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 5,634,873 Transfers out (5,545,379) (12,302,818) (2,737,108) (9,052,561) (21,303,155) (2,967,903) (14,701,754) (3,680,241) (3,156,709) (4,559,768) Bonds issued 10,919,103 15,495,000 400,000 6,645,000 10,000,000 11,520,000 2,775,000 3,965,000 1,345,000 6,775,000 Payment of Refunded Debt (3,790,000) - - (11,340,000) - (2,360,000) (2,400,000) (2,750,000) (3,920,000) Premium on debt issued - - - 6,760 - 54,759 61,795 47,191 6,568 330,981 Discount on debt Issued - (176,192) (7,000) (4,953) (116,483) (110,621) - - - Proceeds from sale of capital assets - - - - 106,442 120,765 48,309 109,558 169,776 110,905 Total other financing sources (uses) 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 8,291,991 Net change in fund balances $ 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 $ 326,488 Debt service as a percentage of noncapital expenditures 27.4% 27.0% 23.9% 22.1% 23.4% 23.1% 22.4% 18.5% 20.5% 27.5% Source Information: Audited Financial Statements for Fiscal Years Ending December 31, 2003 -2012 N CITY OF APPLE VALLEY ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY Last Ten Years Table 5 Source: Dakota County Notes: (1) The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula to the estimated market value of the property. N o� Taxable 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 2003 $ 28,055,998 $ 5,566,423 $ 679,953 $ 8906 $ 1,950,511 $ 3,592 $ 594,342 $36,939,905 41.578 $ 3,29603,200 1.12% 2004 31,865,114 6,315,639 794,575 81 1,837 3,783 624,966 41,523,057 39.610 3,732,010,300 1.11% 2005 36,407,099 6,790,699 964,239 8507 2,188,421 4,204 644,557 4704,826 36.753 4,245,331,100 1.11% 2006 40,330,787 7,647,156 1,044,718 101,422 2,437,262 4,505 64301 52,208,931 35.690 4,704,286,700 1.11% 2007 43,306,059 8,773,678 1,222,863 98,543 206,783 4,613 656,378 56,728,917 34.891 502,79800 1.12% 2008 44,07807 9,483,581 1,331,742 113,556 2,639,548 4,829 684,166 58,336,229 35.537 5,202,130,200 1.12% 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% 2010 3902,580 1053,775 1,238,900 130,237 2,498,076 4,283 688,202 54,306,053 39.867 4,787,69 1 ,200 1.13% 2011 36,918,099 9,363,833 1,038,862 130,124 2,31908 3,959 764,694 50,539,459 42.388 4,457,368,700 1.13% 2012 32,937,899 9,210,935 1,004,132 116,719 2,445,781 2,316 773,692 46,491,474 44.110 4,061,762,557 1.14% Source: Dakota County Notes: (1) The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula to the estimated market value of the property. N o� CITY OF APPLE VALLEY Table 6 PROPERTY TAX CAPACITY RATES DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Years City Direct Tax Capacity Rate Overlapping Tax Capacity Rates Total Direct and School District Total Overlapping Tax Fiscal Year General Dakota County (1) Other (2) Overlapping Rate 2003 41.578 32.463 27.638 5.288 65.389 106.967 2004 39.610 30.300 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 25.391 4.987 57.647 97.514 2011 42.388 29.149 26.959 5.199 61.307 103.695 2012 44.110 31.426 28.440 5.562 65.428 109.538 City Direct Market Value Tax Rate Overlapping Market Value Tax Rates Total Direct and School District Total Overlapping Tax Fiscal Year General Dakota County (1) Other (2) Overlapping Rate 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 2012 0.000417 0.000055 0.002213 0.002268 0.002685 Source: Dakota County Overlapping rates are those of local and county governments that apply to property owners within the City of Apple Valley. Not all overlapping rates apply to all City of Apple Valley property owners. (1) Independent School District 196 (2) Includes Metropolitan Council, Moquito Control Abatement, Metro Transit, Dakota County CDA, Light Rail, and Vermillion River Watershed 127 CITY OF APPLE VALLEY Table 7 PRINCIPAL PROPERTY TAXPAYERS Current Year and Nine Years Prior 2012 2003 Percentage Percentage of Total of Total City City Net Tax Tax Net Tax Tax Capacity Capacity Capacity Capacity Taxpayer Value Rank Value Value Rank Value Principal Life Insurance Co $ 538 1 1.16% $ - - Target Corporation 529,574 2 1.14% 184,186 8 0.51% Wal -Mart 488,156 3 1.05% 168 11 0.46% CAR Apple Valley Square LLC 391 4 0.84% - - Individual 375 5 0.81% 46500 1 1.28% Dakota Electric Association 362,562 6 0.78% 243,194 3 0.67% Centro Bradley Southport Centre LLC 333,376 7 0.72% - - Wings Financial Federal Credit Union 266 8 0.57% - - Apple Valley Leased Housing Assoc. III 262 9 0.56% - - Fischer Sand & Aggregate Co. 237,110 10 0.51% - - Fischer Market Place LLP - - 452 2 1.24% Bradley Operating Ltd. Partnership - - 239 4 0.66% NWA Federal Credit Union - - 238J04 5 0.66% Apple Valley Square Corp. - - 20206 6 0.56% Individual - - 202 7 0.56% Lemieux Partnership II - - 183 9 0.50% Sam's Real Estate Business Trust - - 177 10 0.49% Total $ 3 8.14% $ 2 7.59% Source: Dakota County Total Tax Capacity $ 46,491 $ 36,345 128 CITY OF APPLE VALLEY PROPERTY TAX LEVIES AND COLLECTIONS Last Ten Years Table 8 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 in the form of a reduction to the local property tax levy and receipts from the fiscal disparity pool. The MVHC credit was discontinued in 2012. N INC 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 2003 $ 15 $ (2,989,831) $ 12 $ 12 99.14% $ 110 $12,953 100.00% 2004 16 (3,791,235) 13 13 99.09% 113 13,169 99.95% 2005 17 (4,046,086) 13 13,751,640 98.83% 143 13,894 99.86% 2006 19 (2,653,509) 16 16 98.69% 210 16,369 99.97% 2007 20 (2,717,715) 17 17 98.34% 279 17,326 99.96% 2008 20 (2,955,499) 18,037,810 17,724,935 98.27% 266,104 17,991 99.74% 2009 22 (3,436,931) 19,190,369 18,828,050 98.11% 360,559 19,18009 99.99% 2010 22 (3,815,622) 19,000,860 18,723,194 98.54% 7%569 1802,763 98.96% 2011 22 (3,612,353) 19,087,647 18,84601 98.74% - 18,84601 98.74% 2012 22 (2,821,637) 19,203,612 18,996,562 98.92% - 18,996,562 98.92% 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 in the form of a reduction to the local property tax levy and receipts from the fiscal disparity pool. The MVHC credit was discontinued in 2012. N INC CITY OF APPLE VALLEY RATIOS OF OUTSTANDING DEBT BY TYPE Last Ten Years Governmental Activities G.O. MSA Fiscal G.O. Tax G.O. Improvement Road Year Increment Bonds Bonds Bonds Bonds Business -Type Activities Revenue Capital Bonds Lease Table 9 Total Percentage Primary of Personal Per Government Income (1) Capita (1) 2003 $ 1,90500 $16,735,000 $ 21,840,000 $ - $ 4,33500 $ 2004 1,90500 26,93000 21,20000 - 3,91500 2005 1,74000 26 17,94500 - 4,18500 2006 1,57500 17,37000 18,64500 - 3,05000 2007 1 21 19 - 2 2008 1 25 19 - 5 2009 1 24 13 2 4 2010 86500 20 14 2 4 2011 - 19 9 2 6 2012 - 19 8 2 5 - $ 46,590,860 2.43% $ 962 - 55,776,405 2.77% 1,141 - 52,477,121 2.54% 1,071 - 43,566,622 2.04% 892 - 4808,535 2.13% 971 50,505 54,82605 2.36% 1,097 40,918 49,376,068 2.28% 1,000 109,211 45,764,398 2.07% 932 77,975 40,638,369 1.76% 816 4404 35,73404 N/A 715 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. w 0 CITY OF APPLE VALLEY RATIOS OF GENERAL BONDED DEBT Last Ten Years Less Amounts G.O. Tax G.O. MSA Available Fiscal Increment G.O. Improvement Road in Debt Year Bonds Bonds Bonds Bonds Service Funds Table 10 Percentage of Taxable Market Value of Per Total Property Capita (1) 2003 $ 1 $ 16 $ 21,840,000 $ - $ 13,238,739 $ 27,241,261 2004 1 26,930 21,200,000 - 11,287,830 38,747,170 2005 1 26 17,94500 - 10,400,480 35,769,520 2006 1 17 104500 - 9,157,385 28,432,615 2007 1 21 19,120,000 - 6,792,199 35,67201 2008 1 25 19,53000 - 5,35500 41,199,400 2009 1 24 13,75000 2,77500 7,239,227 34,630,773 2010 865 20 14,75000 2,77500 10,393,064 28,531,936 2011 - 19,92500 90000 2,76000 9,455,268 22,229,732 2012 - 19,84500 8M1500 2,32000 8,176,337 220303 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. 0.83% $ 563 1.04% 793 0.84% 730 0.60% 582 0.70% 721 0.79% 824 0.67% 701 0.60% 581 0.50% 446 0.54% 440 w CITY OF APPLE VALLEY Table 11 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT December 31, 2012 Percentage City's of Debt Share of Net Debt Applicable Overlapping Outstanding to City Debt Overlapping: Dakota County $ 46,40000 10.91% $ 5,062,240 School Districts: ISD No. 191, Burnsville- Eagan- Savage 108 0.95% 1 ISD No. 196, Rosemount -Apple Valley -Eagan 91 30.95% 28 Metropolitan Council (1) 618 1.61% 9 Metro Transit (2) 317 1.84% 5 Total Overlapping 564,533 40,222,322 City of Apple Valley Direct Debt 30 100.00% 30 Total Direct and Overlapping Debt: $ 594,713,013 $ 70 Source: Dakota County. Percentage of debt applicable is calculated by dividing portion of tax capactiy of the authority that lies in City of Apple Valley 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, of each overlapping government. Notes: (1) Deductions: (A) $1,078,268,995 Metropolitan Waste Control Commission Debt as of December 31, 2012 (a) Debt Service on (A) above is 100% self supported from revenues of the Metro Sanitary Sewer System, although the bonds are full faith and credit bonds. (b) The only tax supported bond indebtedness is $10,975,000 as of December 31, 2012, less non - escrowed funds for debt of $10,356,326 as of December 31, 2012 (2) Metro Transit has bonded indebtedness of $ 380,605,000 as of December 31, 2012, less non - escrow funds for debt service of $ 63,249,908 as of December 31, 2012. This debt is issued by the Metropolitan Council for all public transit operations in the transit district, of which Metro Transit is the largest public transit provider,and is payable from ad valorem taxes levied on all taxable property within the Metropolitan Transit District. 132 CITY OF APPLE VALLEY Table 12 LEGAL DEBT MARGIN INFORMATION Last Ten Years 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Debt limit (1) $ 65,937,664 $74,640,206 $ 84,906,622 $9405,734 $ 101,655,976 $ 156,063,906 $154,069,326 $ 143,630,736 $ 133,721,061 $ 121,852,877 Total net debt applicable to limit 16,73500 26,93000 26,48500 17,370,000 21,940,000 25,79500 24 20 19,92500 19,845 Legal debt margin $49,20204 $47,710,206 $ 58,421,622 $76,715,734 $ 79,715,976 $ 130,268,906 $129,774,326 $ 123,095,736 $ 1 13,796,061 $ 10207,877 Total net debt applicable to the limit as a percentage of debt limit 25.38% 36.08% 31.19% 18.46% 21.58% 16.53% 15.77% 14.30% 14.90% 16.29% Legal Debt Margin Calculation for Fiscal Year 2012 Market Value (after fiscal disparities) $ 4,061,762,557 Debt limit (3% of assessed value) 121,852 Debt applicable to limit 19,8451000 Legal debt margin $ 102,007 Note (1) : The debt limit was raised from 2% to 3% of taxable market value, effective June 30, 2008 w w 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 2003 $ 1 $ 970 $ 412 $ - $ - n/a 2004 1 1 433 - - n/a 2005 1 1 510 - - n/a 2006 1 1 478 - - n/a 2007 1 1 726 - - n/a 2008 1 1 500 - 66 7.568 2009 2 1 844 1 15 132 3.418 2010 2 1 878 130 129 3.389 2011 2 1 956 135 125 3.672 2012 2 1 970 140 121 3.713 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. n/a - not applicable 134 CITY OF APPLE VALLEY Table 14 DEMOGRAPHIC AND ECONOMIC STATISTICS Last Ten Years Per Per Capita Capita Fiscal Personal Personal Personal School Unemployment Year Population (1) Income Income (2) Income (3) Enrollment (4) Rate (2) 2003 48 $ 1,916 $ 39 N/A 12 3.80% 2004 48,875 2 41 N/A 11 3.60% 2005 48 2 42 N/A 11 3.40% 2006 48 2,133 43 N/A 11 3.30% 2007 49,456 2 45,573 33 11,445 3.70% 2008 49 2,319,311,166 46 37,027 11 4.50% 2009 49 2 43 36,097 11,216 7.00% 2010 49 2 45 35 11,291 6.80% 2011 49 2 46 36 11 5.70% 2012 49,978 N/A N/A N/A 11 4.90% Sources: (1) U.S. Census Bureau, Population Division (2) Dakota County; Data from Bureau of Economic Analysis (3) City of Apple Valley; Data from Bureau of Economic Analysis (Data for Apple Valley not available prior to 2007) (4) Schools located in the City boundaries: Independent School District No. 196 including Dakota Ridge School. School Enrollment defined as adjusted ADM's (Average Daily Membership) ADM is weighted as follows in computing pupil units: Early Kindergarten Elementary Elementary Secondary Fiscal Year 2003 to 2007 Various 0.557 1.115 1.06 1.3 Fiscal Year 2008 to 2012 Various 0.612 1.115 1.06 1.3 N /A- Not Available 135 CITY OF APPLE VALLEY Table 15 PRINCIPAL EMPLOYERS Current Year and Nine Years Prior 2012 2003 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment Independent School District No. 196 1 1 10% 1 1 15% Target 690 2 5% 500 2 4% Uponor 400 3 3% 209 10 2% Dakota County 390 4 3% 349 3 3% Wal -Mart 380 5 3% 340 4 3% Apple Valley Health Care Center 290 6 2% 250 8 2% Wings Financial Federal Credit Union 254 7 2% 214 9 2% Apple Valley Ford 242 8 2% Minnesotz Zoological Gardens 220 9 2% 260 7 2% Apple Valley Medical Clinic 210 10 1% Sam's Club Cub Foods 300 5 2% Fischer Sand and Aggregate Co 275 6 2% Total 4 31% 4 36% Sources: City of Apple Valley Community Development Department 136 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 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 General Government Administration 3.08 3.12 3.00 3.00 3.00 3.00 3.00 3.00 2.81 3.00 Finance and Data Processing 7.08 5.35 5.00 5.00 5.00 5.00 4.95 5.00 5.00 4.71 Information and Technology 2.87 3.12 3.18 3.13 3.21 3.21 3.20 3.17 3.21 3.33 Human Resources 3.84 3.86 4.79 6.02 5.98 5.67 5.92 6.00 5.38 3.97 City Clerk / Elections 2.82 2.93 2.48 1.20 1.42 1.68 1.50 1.65 1.73 2.05 General Government Buildings 1.64 2.08 2.21 3.00 3.00 3.00 3.00 3.00 2.46 2.00 Community Development 5.00 5.19 5.02 4.65 4.87 5.00 5.00 5.01 5.02 5.16 Code Enforecement 2.03 2.12 2.00 2.77 3.00 2.98 2.15 2.00 1.71 1.82 Total General Government 28.36 27.77 27.68 28.77 29.48 29.54 28.72 28.83 27.32 26.04 Public Safety Police 70.21 72.42 71.30 71.86 63.62 63.97 64.00 62.00 60.09 58.72 Fire 16.34 15.93 17.71 16.17 17.43 16.49 18.94 16.44 18.45 18.40 Building Inspections 6.12 6.30 6.17 5.74 5.86 5.91 5.99 4.93 4.02 5.07 Total Public Safety 92.67 94.65 95.18 93.77 86.91 86.37 88.93 83.37 82.56 82.19 Public Works Public Works Administration 4.00 4.42 4.08 4.15 4.76 5.90 6.00 7.13 8.48 6.25 Central Maintenance Facility 5.52 6.00 5.78 5.80 5.53 5.51 5.50 5.52 5.48 5.25 Streets 15.27 16.29 16.23 16.16 16.17 17.36 17.07 17.19 17.32 16.63 Engineering (1) - - - - - - - - 0.73 4.28 Total Public Works 24.79 26.71 26.09 26.11 26.46 28.77 28.57 29.84 32.01 32.41 Culture and Recreation: Park and Recreation Administration 8.52 8.78 8.32 8.32 7.78 8.26 7.29 7.81 7.82 7.28 Recreation Programs 8.31 8.66 7.22 7.18 7.32 7.25 7.02 7.84 7.41 6.16 Park Maintenance 23.24 24.86 24.53 25.09 25.00 25.93 25.96 25.27 25.06 25.02 Redwood Pool (2) - - 0.29 2.71 2.40 2.50 2.80 2.13 1.94 2.32 Aquatic Swim Center 12.42 11.16 12.24 9.71 9.81 9.27 13.92 12.85 11.28 13.25 Community Center 2.93 3.10 3.42 4.38 4.65 4.15 4.56 3.76 4.03 5.07 Hayes Community and Senior Center - - - - - - 1.15 2.04 1.89 1.92 Cable TV 1.52 1.51 1.61 1.69 2.32 2.65 2.58 2.61 2.43 2.27 Total Recreation 56.94 58.07 57.63 59.08 59.28 60.01 65.28 64.31 61.86 63.29 Total General Government 202.76 207.20 206.58 207.73 202.13 204.69 211.50 206.35 203.75 203.93 Enterprise Funds Municipal Liquor (3) 15.02 15.52 15.33 15.20 14.98 16.85 19.91 19.49 18.99 18.98 Municipal Golf (4) 15.70 16.41 16.12 13.83 12.33 13.25 13.83 13.76 14.44 15.96 Sports Arena 7.06 7.31 6.49 6.53 6.28 6.04 6.29 6.05 6.72 6.47 Water and Sewer 15.22 17.17 17.26 17.61 17.94 18.11 18.88 18.58 18.45 18.84 Total Enterprise Funds 53.00 56.41 55.20 53.17 51.53 54.25 58.91 57.88 58.60 60.25 Total 255.76 263.61 261.78 260.90 253.66 258.94 270.41 264.23 262.35 264.18 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 Notes: (1) The city engineering function began in 2011 (2) Redwood Pool FTE's were combined with Aquatic Center prior to 2006 (3) Liquor Store number three opened in 2008 (4) New Expanded Golf Clubhouse opened September 2012 137 CITY OF APPLE VALLEY Table 17 OPERATING INDICATORS BY FUNCTION /PROGRAM Last Ten Years Function /Program 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 General Government: Elections 4 2 1 2 2 2 Registerd voters 34,845 33,315 30,341 36,003 32,094 35,354 Number of votes cast 28,939 21,964 4,518 29,262 21,271 29,715 Voter participation (registered) 83.05% 65.93% 14.89% 81.28% 66.28% 84.05% (elections are held every other year) Public Safety Police Crimes -Part I (2) 1,544 1,568 1,639 1,590 1,002 1,555 1,366 1,565 1,230 1,187 Crimes -Part II (2) 3,894 3,605 3,742 3,700 2,087 2,901 2,542 2,364 2,072 1,970 Total Arrests 2,170 2,818 2,893 3,106 2,400 2,278 2,137 1,985 1,963 1,962 DWI Arrests 281 267 228 302 294 251 288 205 213 145 Traffic Citations Issued 7,341 8,485 5,814 9,873 9,717 8,088 7,997 6,329 7,587 6,670 Total Calls for Service 37,219 37,732 36,153 40,606 39,860 41,682 41,049 38,335 40,272 39,223 Fire: Calls for Service 1,072 1,166 1,123 1,092 1,261 1,380 1,306 1,340 1,408 1,417 Medical 533 598 575 553 645 733 606 613 656 639 Fire 539 568 548 539 616 647 700 727 752 778 Fire Call Response Times Under 5 Minutes 48% 43% 38% 45% 36% 40% 41% 37% 40% 42% Fire Call Response Times 6 -10 Minutes 45% 49% 53% 48% 51% 51% 48% 52% 51% 49% Fire Call Response Times over 10 Minutes 6% 8% 9% 8% 12% 9% 11 % 11 % 9% 9% Public Works: Building Permits Issued 1,198 958 809 689 745 672 577 1,241 1,630 1,398 Permits Issued for New Dwelling Units 592 342 206 67 92 41 91 228 31 47 Commercial Building Permits Issued 118 94 116 93 118 110 73 102 71 96 Plumbing Permits Issued 1,333 1,172 1,063 1,019 1,024 900 912 920 886 1,027 Heating Permits Issued 758 644 613 582 622 521 557 771 540 692 Building inspections 6,746 5,160 3,937 3,813 4,510 4,028 3,470 3,621 5,187 6,890 Streets maintained (lane miles) 392 395 398 399 401 404 405 407 408 410 Cul -de -sacs maintained 305 306 309 312 313 313 314 329 329 330 Snow /Ice Events 25 23 38 22 34 50 48 35 29 25 Signs replaced - - - 277 315 271 385 500 460 700 Boulevard trees trimmed 600 624 850 1,256 1,000 1,256 1,600 1,800 5,200 2,137 Fleet Div.vehicle work orders 1,490 1,582 1,604 1,584 1,561 1,689 1,733 1,735 1,751 1,850 Diseased elm and oak trees mitigated 482 1,317 956 637 738 863 729 588 486 260 Lakes monitored with water quality samples 3 3 4 4 6 6 7 7 7 7 Sump catch basins cleaned 1,759 1,464 1,209 1,498 1,338 1,492 1,406 1,505 1,303 1,400 Sewage pumped (million gallons) 1.3 1.4 1.3 1.2 1.2 1.2 1.2 1.2 1.2 1.2 Miles of sanitary sewer cleaned 72.9 83 52.8 57.7 57 69.2 47.6 64.2 72.1 75 Sanitary lift station inspections 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 Water produced (million gallons) 2.6 2.5 2.3 2.6 2.6 2.5 2.4 2.1 2.3 2.4 Water samples taken 1,098 1,128 1,098 1,098 1,128 1,098 1,098 1,128 1,098 1,098 Fire hydrants maintained 2,006 2,033 2,050 2,083 2,230 2,388 2,401 2,405 2,410 2,410 Pressure stations inspected 12 12 13 13 13 13 13 13 13 13 Air relief manholes inspected 12 13 15 15 15 15 15 15 15 15 Hydrant flushing 2,070 1,325 3,520 5,400 3,845 7,045 3,050 5,250 1,020 N/A Hydrant flushing (minutes) N/A N/A N/A N/A N/A N/A N/A N/A N/A 24,455 Water breaks repaired 11 18 10 9 9 7 20 12 16 10 Burial sites sold 41 59 58 52 43 59 50 44 56 70 Burials 23 29 29 31 37 40 32 36 38 43 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 Justice Information Services Uniform Crime Report for 2003 to 2006 part I and Part II crime data from 2007 on is from Apple Valley Police Department Annual Report 138 CITY OF APPLE VALLEY Table 18 CAPITAL ASSET STATISTICS BY FUNCTION /PROGRAM Last Ten Years Function /Program 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Public Safety Police Stations 1 1 1 1 1 1 1 1 1 1 Marked Squad Units 16 16 18 18 18 18 18 20 20 20 Fire Stations 3 3 3 3 3 3 3 3 3 3 Fire Engine Trucks 5 5 5 5 5 5 5 5 5 5 Fire Ladder Trucks 2 2 2 2 2 2 2 2 2 2 Fire Brush/ Rescue Trucks 1 1 1 1 1 1 1 1 1 1 Public Works Streets (centerline miles) 166 167 168 171 171 171 171 171 172 172 Cul -de -sacs 305 306 309 312 313 313 314 329 329 329 Trees maintained 7,000 700 7 7,000 7,000 7,000 9,500 9,500 9,500 9500 Parks Parks 46 48 49 49 49 49 49 50 50 50 Total Park Acreage 812 841 844 847 847 847 847 879 879 879 Trails (miles) 60 62 65 65 65 65 65 65 65 65 Athletic Complexes 4 4 4 4 4 4 4 5 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 Connections 12,858 14,037 15,121 15,279 15,342 15,413 15,464 15,518 15,566 15,596 Miles of Water Mains and Laterals 228 230 231 233 235 240 240 241 241 241 Wells 17 18 18 18 19 19 19 19 19 19 Water Valves 3,403 3,460 3,507 3,565 300 3,680 3,705 3,712 3,726 3,751 Fire Hydrants 206 2,033 2 2,083 2,230 2,388 2 2,405 2,410 2 Water Reservoirs 4 4 4 4 5 5 5 5 5 5 Reservoir Capacity (millions of gallon 11 11 11 11 13 13 13 13 13 12.5 Sanitary Sewer Number of Connections 12,524 13,678 14 1409 14,940 14,989 15,033 15,087 15,130 15,160 Miles of Sanitary Sewer Mains 194 and Laterals 186 187 189 190 191 193 193 193 194 9 Sanitary Lift Stations 9 9 9 9 9 9 9 9 9 5,384 Sanitary Manholes 5,181 5,221 5,272 5,315 5,315 5,335 5,360 5,372 5,384 5384 Storm Sewer Lift Stations 10 10 10 10 11 12 12 12 12 12 n/a is not available Source: Various City Departments 139 ' CITY OF APPLE VALLEY Dakota County, Minnesota ' COMMUNICATIONS LETTER ' For the Year Ended December 31, 2012 CITY OF APPLE VALLEY TABLE OF CONTENTS ' REPORT ON MATTERS IDENTIFIED AS A RESULT OF THE AUDIT OF THE FINANCIAL STATEMENTS ................................ ............................... 1 ' MATERIAL WEAKNESS ............................................................................... ............................... 2 SIGNIFICANT DEFICIENCY ........................................................................ ............................... 3 ' DEFICIENCY ................................................................................................... ............................... 4 ' REQUIRED COMMUNICATION ................................................................. ............................... 5 FINANCIALANALYSIS ................................................................................. ............................... 8 KDV Expert advice. When you need it. REPORT ON MATTERS IDENTIFIED AS A RESULT OF ' THE AUDIT OF THE FINANCIAL STATEMENTS Honorable Mayor and Members of the City Council City of Apple Valley Apple Valley, Minnesota ' In planning and performing our audit of the financial statements of the City of Apple Valley, Minnesota, as of and for the year ended December 31, 2012, in accordance with auditing standards generally accepted in the United ' States of America and Government Auditing Standards, we considered the City's internal control over financial reporting (internal control) as a basis for designing our auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an ' opinion on the effectiveness of the City's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was ' not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified a certain deficiency in internal control that we consider to be a material weakness and a deficiency we consider to be a significant deficiency. ' A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct ' misstatements, on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented or detected and corrected on a timely basis. A material weakness is identified within this letter. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. A significant ' deficiency is identified within this letter. The accompanying memorandum also includes financial analysis provided as a basis for discussion. The matters discussed herein were considered by us during our audit and they do not modify the opinion expressed in our ' Independent Auditor's Report dated May 29, 2013, on such statements. During our audit we also became aware of a matter which we believe represents an opportunity for strengthening ' internal control and operating efficiently and it is also included in this letter. This communication is intended solely for the information and use of management, the City Council, others within the City and state oversight agencies, and is not intended to be and should not be used by anyone other ' than these specified parties. ' KERN, DEWENTER, MERE, LTD. St. Cloud, Minnesota May 29, 2013 1 CITY OF APPLE VALLEY MATERIAL WEAKNESS December 31, 2012 MATERIAL AUDIT ADJUSTMENT ' During the course of our audit, we proposed a material audit adjustment that would not have been ' identified as a result of the City's existing internal controls and, therefore, could have resulted in a material misstatement of the City's financial statements that would not be prevented or detected and corrected in a timely manner. ' In order to ensure financial statements were free from material misstatement, a material audit adjustment was proposed by KDV to remove Municipal Golf Course Fund capital assets no longer in use. , We recommend the City continue monitoring the reconciling and reporting process to ensure all journal entries are made prior to the audit. 2 CITY OF APPLE VALLEY ' SIGNIFICANT DEFICIENCY December 31, 2012 LACK OF SEGREGATION OF ACCOUNTING DUTIES During the year ended December 31, 2012, the City had a lack of segregation of accounting duties due to a limited number of office employees. The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process and report financial data consistent with the assertions of management in the financial statements. Management and the City Council are aware of the lack of segregation of accounting duties and have taken certain steps to compensate for the lack of segregation, but due to the small staff needed to handle all of the accounting duties, the cost of obtaining desirable segregation of accounting duties can often exceed benefits which could be derived. However, management and the City Council must remain aware of this situation and should continually monitor the accounting system, including changes that occur. The lack of segregation of accounting duties can be demonstrated 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 access to the financial system. ' • At the Apple Valley Community Center, one person is able to receipt money, enter receipts into the system, prepare the bank deposit and match up the bank deposit to the receipts. Payroll Recording Process • The Payroll Coordinator enters hours into JDE and processes and prints payroll checks. • The Payroll Technician and human resources representation have the same security access to the payroll system as the Payroll Coordinator. Electronic 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 addition to having responsibilities in the cycles listed above, the Finance Director has full general ledger access. While we believe the Finance Director's access is necessary to efficiently perform the financial duties required, this access has the ability to override many of the controls and segregation the City does have in place. 3 CITY OF APPLE VALLEY DEFICIENCY , December 31, 2012 TRACKING CAPITAL ASSETS ' During our audit of capital assets, we noted the City does not tag any of its capital assets, specifically equipment. Tagging capital assets would allow the City to more effectively track assets. We recommend the City develop a system of maintaining more detailed information on capital assets to ' ensure proper control of their assets. We also noted some of the capital assets are maintained using Microsoft Excel spreadsheets. Using ' spreadsheets to track and depreciate capital assets is inefficient and provides a higher risk of errors. The City began the process of implementing the capital asset module in the City's finance system in 2011. Implementation was completed for three enterprise funds. We recommend the City Council and administration continue the process of implementing the capital asset module in the City's finance system to increase efficiency and effectiveness of this process. 4 CITY OF APPLE VALLEY REQUIRED COMMUNICATION December 31, 2012 We have audited the financial statements of the City for the year ended December 31, 2012 and have issued our report dated May 29, 2013. Professional standards require that we provide you with the ' following information related to our audit. OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AND GOVERNMENT A UDITING STANDARDS As stated in our engagement letter, our responsibility, as described by professional standards, is to ' express an opinion about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your responsibilities. Our responsibility is to plan and perform our audit to obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement. As part of our audit, we considered the internal control of the City. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures specifically to identify such matters. t As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on ' the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. PLANNED SCOPE AND TIMING OF THE AUDIT We performed the audit according to the planned scope and timing previously communicated to you. QUALITATIVE ASPECTS OF ACCOUNTING PRACTICES Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by the City are described in Note 1 to the financial statements. The City implemented Governmental Accounting Standards Board (GASB) Statement No. 63, Financial Reporting of Deferred Ou bows of Resources, Deferred Inflows of Resources, and Net Position and GASB No. 65, Items Previously Reported as Assets and Liabilities. We noted no transactions entered into during the year for which there is a lack of authoritative guidance or consensus. There are no significant transactions that have been recognized in the financial statements in a different period than when the transaction occurred. i 1 5 CITY OF APPLE VALLEY REQUIRED COMMUNICATION ' December 31, 2012 QUALITATIVE ASPECTS OF ACCOUNTING PRACTICES ' Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Depreciation — The City is currently depreciating its capital assets over their estimated useful lives, ' as determined by management, using the straight -line method. Expense Allocation — The City is currently allocating certain costs among the programs and ' supporting services benefited. The costs are allocated based on management's estimates. Net Other Post Employment Benefit (OPEB) Obligation — This liability is based on an actuarial study using estimates of future obligations of the City for post employment benefits. We evaluated the key factors and assumptions used to develop the above estimates in determining they are reasonable in relation to the financial statements taken as a whole. , The disclosures in the financial statements are neutral, consistent and clear. DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered no difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the ' audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has determined the effects of the uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. A material misstatement related to capital assets was detected as a result of audit procedures and was corrected by management. DISAGREEMENTS WITH MANAGEMENT ' For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting or auditing matter, whether or not resolved to our satisfaction that could be ' significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. MANAGEMENT REPRESENTATIONS ' We requested certain representations from management which were provided to us in the management representation letter. ' 6 CITY OF APPLE VALLEY REQUIRED COMMUNICATION December 31, 2012 MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. We are not aware of any consultations by the City's management with other accountants during the course of our audit. OTHER ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. 7 CITY OF APPLE VALLEY FINANCIAL ANALYSIS ' December 31, 2012 The following pages provide graphic representation of select data pertaining to the financial position and ' operations of the City for the past five years. Our analysis of each graph is presented to provide a basis for discussion of past performance and how implementing certain changes may enhance future ' performance. We suggest you view each graph and document if our analysis is consistent with yours. A subsequent discussion of this information should be useful for planning purposes. GENERAL FUND During the year ended December 31, 2012, the City experienced a 1.9% increase in General Fund revenues and other financing sources from $ 24,751,391 in 2011 to $ 25,227,013 in 2012. Changes in revenues by source are discussed on the following page. The General Fund revenues and other sources for 2012 and 2011 are depicted in the following pie charts. 2012 General Fund Revenues and ' Other Sources Property Taxes 72.0% Intergovernmental ' 2.6% Transfers In 4.5% Licenses and Permits Other Rovenue Charges for 4.1% 7.8% Services 9.0% 2011 General Fund Revenues and Other Sources Property Taxes , 72.8% Transfers In 4.5% Intergovernmental 2.4% Other Revenue Licenses and 9.7% Charges for Permits Services 3.2% 7.4% 8 CITY OF APPLE VALLEY i FINANCIAL ANALYSIS December 31, 2012 GENERAL FUND Trends for each of the City's major revenue classifications over the past five years are graphically portrayed in the bar chart below, illustrating the majority of revenues for the City are from property taxes, which makes up approximately 72.0% of all General Fund revenues and other financing sources. The increase in General Fund revenues was a result of changes across most revenue sources. Licenses and permits increased $ 237,481 and charges for services increased $ 420,383 due to an increase in development and construction during 2012. Property taxes increased $ 155,926 despite a decrease in the amount levied of $ 883,000 due to an increase in collection rate and no longer receiving a portion of the levy through Market Value Credit state aids, which was discontinued beginning with the 2012 levy. The City's 2011 property tax revenue was affected by a Market Value Credit allocation of $ 1,103,066. These increases were partially offset by decreases in other revenue. Other revenue, which includes other taxes, special assessments, franchise fees, fines and forfeitures, investment income, contributions and donations, administrative fees, refunds and reimbursements, proceeds from the sale of capital assets and miscellaneous other revenue decreased $ 423,536 from 2011. The majority of the decrease was in investment income, which decreased $ 239,023 due to a higher than normal rate of return in 2011. General Fund Revenues and Other Sources $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ 2008 2009 2010 2011 2012 ■Property Taxes $18,708,435 $19,692,305 $1 8,293,749 $18,008,873 $18,164,799 ■Intergovernmental 321,137 581,822 575,967 583,756 669,124 ' ® Licenses and Permits 561,594 755,4 1,018,847 796,316 1,033,797 ■Charges for Services 1,639,444 1,517,434 1,701,747 1,842,709 2,263,092 0 Other Revenue 2,652,737 1,848,793 2,245,165 2,394,737 1,971,201 ■Transfers In 730,242 1 1,410,000 L 1,085,000 1, 1,125,000 9 CITY OF APPLE VALLEY FINANCIAL ANALYSIS ' December 31, 2012 GENERAL FUND ' The following pie charts and graph represent an allocation of expenditures by function. As the charts indicate, expenditure allocation between the functions remained consistent with 2011. 2012 General Fund Expenditures and Other Uses Public Safety 40.3% General Government ' 17.7% Public Works Transfers Out 14.8% 6.2% Capital Outlay Parks and Recreation 18.8% 2011 General Fund Expenditures and Other Uses Public Safety 39.9% General Government ' 17.3% Public Works ' 14.8% Transfers Out 7.1% Capital Outlay Parks and Recreation 2.2% 18.7% 10 CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 ' GENERAL FUND 1 General Fund Expenditures and Other Uses $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 2008 2009 2010 2011 2012 ■ General Government $4,671,286 $4,489,661 $4,408,318 $4,262,696 $4,334,742 ■Public Safety 9,413,697 9,563,133 9,683,364 9,862,599 9,906,361 0 Public Works 3,347,962 3,485,162 3,585,724 3,656,305 3,632,744 ■Parks and Recreation 4,158,278 4,463,664 4,520,309 4,610,144 4,609,802 Transfers Out 2,429,935 2,461,068 2,008,241 1,763,480 1,537,061 ■Capital Outlay 533,466 347,095 289,116 537,540 536,540 Total General Fund expenditures and transfers out decreased from the prior year by $ 135,514, or 0.5% from $ 24,692,764 in 2011 to $ 24,557,250 in 2012. The two largest functions of General Fund expenditures are public safety and parks and recreation. Public safety expenditures of $ 9,906,361 make up approximately 40.3% of General Fund expenditures, while parks and recreation expenditures of $ 4,609,802 make up 18.8 %. Public safety and parks and recreation expenditures remained fairly steady, increasing 0.3 %, or $ 43,420. 11 r CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 GENERAL FUND Following public safety and parks and recreation, general government and public works comprise r approximately 17.7% and 14.8 %, respectively, of total General Fund expenditures. General government expenditures increased 1.7 %, or $ 72,046, primarily as a result of an increase in contractual services. Public works and capital outlay expenditures also remained steady, decreasing $ 23,561, or 0.6% and $ 1,000, or 0.2 %, respectively. General Fund Revenues, Expenditures and Fund Balance $30,000,000 $25,000,000 $20,000,000 - r $15,000,000 $10,000,000 $5,000,000 r $ 2008 2009 2010 2011 2012 ■ Total Revenue and Transfers In $24,613,589 $25,805,798 $24,920,475 $24,751,391 $25,227,013 ■Total Expenditures and Transfers Out 24,554,624 24,809,783 24,495,072 24,692,764 24,557,250 • Fund Balance 11,225,708 12,221,723 12,647,126 12,705,753 13,375,516 Fund Balance as a Percentage of 51% 55% 56% 55% 58% Expenditures 1 As illustrated above, the General Fund balance has remained relatively consistent, increasing from $ 11,225,708 at December 31, 2008 to $ 13,375,516 at December 31, 2012. This ending fund balance ' represents approximately 58 %, or approximately seven months, of General Fund operating expenditures based on 2012 amounts. The City's fund balance policy indicates a goal of a minimum unassigned fund balance of 50% of the subsequent years budgeted expenditures. r r 12 r CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 r ENTERPRISE FUNDS Liquor Fund The Liquor Fund experienced a decrease in gross profit of $ 29,150 from 2011 to 2012. The Fund also experienced a decrease in operating expenses of $ 43,275, or 2.7 %. The Fund's operating income remained positive, at $ 970,479. The gross profit percentage decreased from 28.4% in 2011 to 27.4% in 2012, remaining relatively consistent with the prior year. Liquor Fund $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ 2008 2009 2010 2011 2012 ■ Gross Profit $1,883,996 $2,501,430 $2,486,461 $2,557,573 $2,528,423 ■ Operating Expenses 1,383,688 1,656,559 1,607,986 1,601,269 1,557,994 ■ Operating income 500,308 844,871 878,475 956,304 970,429 13 CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 ENTERPRISE FUNDS Golf Fund In 2012, the Golf Fund experienced an increase in operating revenues of $ 72,779 and an increase in operating expenses of $ 160,102. Operating revenues increased as a result of an early spring and early ' start to the golf season. Operating expenses increased as a result of increases in all areas as a result of a longer operating period in 2012. The Fund showed an operating loss of $ 121,709, which is the second year with an operating loss in the last five years. Golf Fund $1,200,000 $1,000,000 $800,000 $600,000 — r $400,000 $200,000 -- $(200,000) 2008 2009 2010 2011 2012 ■Gross Profit/Operating Revenue $902,971 $907,436 $929,196 $846,285 $919,064 ■Operating Expenses 900,518 833,450 867,381 880,671 1,040,773 ®Operating Income (Loss) with Depreciation 2,453 73,986 61,815 (34,386) (121, 709) •Operating Income (Loss) without 63,913 130,396 123,559 26,326 1 (38,218) Depreciation 14 CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 ENTERPRISE FUNDS Sports Arena Fund The Sports Arena Fund operating revenues decreased $ 3,956, or 0.6 %, in 2012 and operating expenses decreased $ 25,875, or 3.3 %. After taking into account nonoperating items, which include investment income, property tax revenue, other revenue and interest expense, the Fund experienced an increase in net position of $ 76,247. The unrestricted net position balance of this Fund is a deficit of $ 445,207. We recommend the City Council and management continue to monitor this Fund to ensure operating revenues and the property tax levy cover the expenses. We also recommend the City develop a plan to eliminate the deficit in the unrestricted net postion. Sports Arena Fund $800,000 $600,000 $400,000 $200,000 $(200,000) 2008 2009 _ 2010 2011 2012 ■Gross Profit/Operating Revenues $538,694 $627,595 $606,262 $650,350 $646,394 ® Operating Expenses 724,606 741,908 723,638 778,183 752,308 ®Operating Loss (185,912) (114,313) (117,376) (128,757) (105,914) i 1 15 CITY OF APPLE VALLEY FINANCIAL ANALYSIS ' December 31, 2012 ENTERPRISE FUNDS Water and Sewer Fund The Water and Sewer Fund operating revenues increased $ 897,922 or 10.7 %, in 2012 due to an increase in rates and increase in consumption as a result of a dry summer. Operating expenses decreased $ 147,018, or 2.0% due to a decrease in sewer charges from Metropolitan Council. Overall, the Fund's operating income was $ 2,042,337, an increase of $ 1,044,940 from 2011. After factoring in nonoperating revenue and expenses, capital contributions and transfers, the net position of this Fund increased $ 2,578,019. Water and Sewer Fund $10,000,000 $9,000,000 $8,000,000 $7,000,000 ' $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 E mum W $ 2008 2009 2010 2011 2012 ■Operating Revenues $8,670,265 $9,250,812 $8,439,232 $8,358,787 $9,256,709 ®Operating Expenses 7,961,763 7,207,077 — 7,301,239 — 7,361,390 7,214,372 •Operating Income 708,502 2,043,7 1,137,993 997,39 2,042,337 1 16 CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 ENTERPRISE FUNDS Storm Drainage Fund The Storm Drainage Fund operating revenues increased $ 146,742 in 2012 due to an increase in rates, while operating expenses also increased $ 64,622, resulting in an increase in operating income of $ 82,120 from 2011. When factoring in nonoperating revenue, capital contributions and transfers, the net position of this Fund increased by $ 1,671,137. Storm Drainage Fund $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 — $600,000 $400,000 $200,000 $(200,000) 1 2008 2009 2010 2011 2012 ■Operating Revenues $1,227,331 $1,233,346 $1,360,483 $1,370,348 $1,517,090 ® Operating Expenses 1 883,299 818,151 806,506 872,369 936,991 • Operating Income (Loss) 344,032 415,195 553,977 497,979 580,099 TAX LEVY, CAPACITY AND RATES The graphs on the following page present information relating to the City's tax levy, tax capacity and rates. The levy for 2012, presented in the first graph on the next page, includes the General Fund levy of $ 18,297,000, the Road Improvement Fund of $ 1,675,000, plus a levy for the various bonds and other uses for $ 2,053,249. 17 CITY OF APPLE VALLEY FINANCIAL ANALYSIS r December 31, 2012 TAX LEVY, CAPACITY AND RATES As illustrated below, the taxable tax capacity of the City has decreased $ 11,311,785, or 22.3 %, since 2008. The City's net property tax levy (net of Market Value Credit and fiscal disparities adjustment) has decreased 3.5 %, or $ 637,763, in the same time frame. The resulting tax capacity rate has increased from 35.54 in 2008 to 44.11 in 2012. The significant decrease in the taxable tax capacity in 2012 as a result of the continued decline in property values contributed to the increase in the tax capacity rate from 42.39 in 2011 to 44.11 in 2012. Tax Capacity, Levy and Rates $6Q,000,000 50.00 $50,000,000 — - - -- — - ; 45.00 $40,000,000 l _____y 40.00 $30,000,000 ` 35.00 $20,000,000 30.00 $10,000,000 25.00 $ 20.00 2008 2009 2010 2011 2012 - - aTaxableTaxCapacity -s Net Tax Levy - +TaxCapaci[yRate !Taxes Paid per Median Value Home* $1,000 $900 $873 $868 $871 ' $800 $700 $600 ' $500 2008 2009 2010 2011 2012 *Information used in the above graph was obtained from the City's Finance Department 18 CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 GOVERNMENTAL ACTIVITIES The following two pie charts present a government -wide perspective, combining all governmental funds of the City. The charges for services component of the governmental activities, as a percentage of total revenues, increased from 2011 to 2012 due to an increase in building activity, as discussed earlier. The capital grants component increased as a result of street improvements and related state construction aid. Other general revenues, consisting of revenues such as property taxes that are not specifically identified to one function, decreased 5.2% due to a decrease in investment earnings. The operating grants and contributions category of revenues remained consistent with last year's activity. 2012 Components of Activities Other General Revenues 67.3% Capital Grants and Contributions Charges for 11.9% Services Operating Grants and Contributions 19.3% 1.5% 12011 Components of Activities Other General Revenues 69.7% Capital Grants and Contributions 7.2% Operating Grants Charges for and Contributions Services 5.8% 17.3% 19 CITY OF APPLE VALLEY FINANCIAL ANALYSIS December 31, 2012 GOVERNMENTAL NET POSITION j Components of Net Position $140,000,000 Total $124,837,301 $120,000,000 Total $118.624,971 $100,000,000 $80,000,000 $60,000,000 - - -- _ $40,000,000 — $20,000,000 $- 2011 2012 ■Net Investment in Capital Assets ®Restricted 8Unrestricted The City's governmental net position balance is comprised of the three categories listed in the above chart. Net investment in capital assets increased in 2012. This positive value illustrates the debt burden of the City's governmental activities is being reduced at a faster rate than assets are depreciating. Restricted amounts are to be used on future debt payments, capital purchases, TIF districts and other purposes. Restricted net position decreased from 2011 to 2012 as a result of a decrease in overall capital project fund balances. The unrestricted portion of net position is the remaining balance that is not tied up in capital assets or restricted for specific purposes. In total, the net position for governmental activities increased by $ 6,212,330. 20 CITY OF APPLE VALLEY Dakota County, Minnesota REPORT ON COMPLIANCE WITH GOVERNMENT A UDITING STANDARDS AND LEGAL COMPLIANCE For the Year Ended December 31, 2012 CITY OF APPLE VALLEY TABLE OF CONTENTS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ....... ............................... 1 REPORT ON LEGAL COMPLIANCE ......................................................... ............................... 3 SCHEDULE OF FINDING AND RESPONSE ON INTERNAL CONTROL .......................... 4 Y -'" \D Expert advice. When you need it. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT A UDITING STANDARDS Honorable Mayor and Members of the City Council City of Apple Valley Apple Valley, Minnesota We have audited in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the 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, 2012, and the related Notes to the Financial Statements, which collectively comprise the City's basic financial statements and have issued our report thereon dated May 29, 2013. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying Schedule of Finding and Response on Internal Control, we identified a certain deficiency in internal control that we consider to be a material weakness and a deficiency in internal control that we consider to be a significant deficiency. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented or detected and corrected on a timely basis. We consider the deficiency described in the accompanying Schedule of Finding and Response on Internal Control as Audit Finding 12 -01 to be a material weakness. 1 K A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiency described in the accompanying Schedule of Finding and Response on Internal Control as Audit Finding 06 -01 to be a significant deficiency. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. City's Response to the Findings The City's response to the internal control findings identified in our audit is described in the Schedule of Findings and Responses on Internal Control. The City's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. }fie I '�- '�"`' V ', - KERN, DEWENTER, VIERS, LTD. St. Cloud, Minnesota May 29, 2013 2 -'" Expert advice. When you need it. REPORT ON LEGAL COMPLIANCE Honorable Mayor and Members of the City Council City of Apple Valley Apple Valley, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities and each major fund and the aggregate remaining fund information of City of Apple Valley, Minnesota as of and for the year ended December 31, 2012, and the related Notes to the Financial Statements, and have issued our report thereon dated May 29, 2013. The Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the State Auditor pursuant to Minn. Stat. § 6.65, contains seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all of the listed categories. In connection with our audit, nothing came to our attention that caused us to believe that the City of Apple Valley failed to comply with the provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the City's noncompliance with the above referenced provisions. The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. KERN, DEWENTER, VIERS, LTD. St. Cloud, Minnesota May 29, 2013 3 CITY OF APPLE VALLEY SCHEDULE OF FINDINGS AND RESPONSES ON INTERNAL CONTROL December 31, 2012 CURRENT YEAR INTERNAL CONTROL FINDING: Material Weakness: Audit Finding 12 -01— Material Audit Adjustment During the course of our audit, we proposed a material audit adjustment that would not have been identified as a result of the City's existing internal controls and, therefore, could have resulted in a material misstatement of the City's financial statements that would not be detected and corrected in a timely manner. In order to ensure financial statements were free from material misstatement, a material audit adjustment was proposed by KDV to remove Municipal Golf Course Fund capital assets no longer in use. We recommend the City continue monitoring the reconciling and reporting process to ensure all journal entries are made prior to the audit. City's Response: City management will properly present financial statement information or seek additional guidance to ensure material adjustments are not needed. CURRENT AND PRIOR YEAR INTERNAL CONTROL FINDING: Significant Deficiency: Audit Finding 06 -01— Lack of Segregation of Accounting Duties During the year ended December 31, 2012, the City had a lack of segregation of accounting duties due to a limited number of office employees. The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process and report financial data consistent with the assertions of management in the financial statements. Management and the City Council are aware of the lack of segregation of accounting duties and have taken certain steps to compensate for the lack of segregation, but due to the small staff needed to handle all of the accounting duties, the cost of obtaining desirable segregation of accounting duties can often exceed benefits which could be derived. However, management and the City Council must remain aware of this situation and should continually monitor the accounting system, including changes that occur. The lack of segregation of accounting duties can be demonstrated 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 access to the financial system. • At the Apple Valley Community Center, one person is able to receipt money, enter receipts into the system, prepare the bank deposit and match up the bank deposit to the receipts. 4 CITY OF APPLE VALLEY SCHEDULE OF FINDINGS AND RESPONSES ON INTERNAL CONTROL December 31, 2012 CURRENT AND PRIOR YEAR INTERNAL CONTROL FINDING: Significant Deficiency: (Continued) Audit Finding 06 -01— Lack of Segregation of Accounting Duties (Continued) Payroll Recording Process • The Payroll Coordinator enters hours into JDE and processes and prints payroll checks. • The Payroll Technician and human resources representation have the same security access to the payroll system as the Payroll Coordinator. Electronic 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 addition to having responsibilities in the cycles listed above, the Finance Director has full general ledger access. While we believe the Finance Director's access is necessary to efficiently perform the financial duties required, this access has the ability to override many of the controls and segregation the City does have in place. City's Response: The Finance Department reviews and makes changes and recommendations as necessary and appropriate relating to internal controls on a regular basis. The City is aware of these conditions and will address deficiencies where ever possible and add mitigating procedures when possible. We will continue to monitor the internal control system and implement segregation wherever possible. 5 �.0 City of Apple Valley MEMO Finance Department TO: Mayor, City Council and Tom Lawell, City Administrator FROM: Ron Hedberg, Finance Director DATE: July 8, 2013 RE: Adoption of 2014 Budget Calendar Introduction Attached is the proposed 2014 budget calendar. The attached calendar includes an informal worksession for the City Council to review the budget recommendations on August 22, 2013. The date for adopting and preliminary budget and levy is set for September 12 it is required to be adopted by the City Council and certified to the county auditor by September 15 Typically this is done at the first council in September, which is September 12 this year. The date for the Truth in Taxation meeting and the date for adoption is set at the time the preliminary levy is approved in September, the past few years the Truth in Taxation meeting has been held on the date of the first City Council meeting in December, on December 12 Action Requested Adopt the 2014 Budget Calendar 2013 BUDGET CALENDAR 1. Budget worksheets distributed to Departments May 29, 2013 2. Worksheets returned to Finance July 5, 2013 3. Budget summaries and worksheets to Administrator July 12, 2013 4. Budget review meeting with Administrator July 17 to 24, 2013 5. Budget delivered to City Council Aug 5, 2013 6. Informal Council meeting to review Budget August 22, 2013 7. Proposed Budget and Tax Levy Adopted September 12, 2013 8. Certify proposed budget and tax levy to County by September 15, 2013 9. County required prepare and mail notice of Tax Levy and Public Hearing November, 2013 10. Conduct Public hearing (former Truth in Taxation) December 12, 2013 11. Adopt Final Budget and Tax Lew December 12, 2013 12. Certify Final Tax Lew to County by December 26, 2013 City of Apple Vallev MEMO Administration TO: Mayor and City Councilmembers FROM: Tom Lawell, City Administrate DATE: July 8, 2013 SUBJECT: Approval of Special Tax Increment Financing Legislation INTRODUCTION During the last legislative session, the City of Apple Valley was successful in having two Special Law tax increment financing provisions approved by the legislature and signed by Governor Dayton. According to MN Statute §645.021, in order for such provisions to become valid, the local governing body needs to adopt an approving resolution. DISCUSSION Late in 2012, the City Council discussed various legislative issues and policies with our local legislative delegation comprised of Senator Greg Clausen and Representatives Tara Mack and Anna Wills. To further our economic development goals, we discussed an extension of the tax increment authority related to job creation. We also discussed the idea of approaching the legislature for tax increment authority to possibly assist in the redevelopment of the remaining gravel mining area in Apple Valley. While we had hoped that these tax increment provisions would be adopted for use on a statewide basis, as the legislative session progressed it became clear that city- specific Special Law bills would be the more likely way to gain approval. Senator Clausen and Representatives Mack and Wills were very helpful through the legislative process. In the end, both bills were included as part of the Omnibus Tax Bill which was signed by the Governor on May 23, 2013 as Chapter 143. Within Chapter 143, Article 9, Section 18 relates to gravel mining reclamation and Section 19 relates to jobs creation. RECOMMENDATION It is recommended that the City Council approve the two attached Resolutions approving the Special Law provisions contained within Minnesota law Chapter 143, Article 9, Sections 18 and 19. It should be no that both bills only provide enabling authority to use tax increment financing within the City. The bills do not mandate that the City use tax increment financing, and the City Council is not be asked to approve any particular project at this time. ACTION REOUESTED Should the Council concur with the recommendation, the following motions should be made: Approve Resolution 2013- A RESOLUTION APPROVING SPECIAL LAW related to Chapter 143, Article 9, Section 18. Approve Resolution 2013- A RESOLUTION APPROVING SPECIAL LAW related to Chapter 143, Article 9, Section 19. 2012 Minnesota, Statutes 645.021 SPECIAL LAWS. Subdivision 1.Name required. A special law as defined in the Minnesota Constitution, article XII, section 2, shall name the local government unit to which it applies. If a special law applies to a group of local government units in a single county or in a number of contiguous counties, it shall be sufficient if the law names the county or counties where the affected units are situated. Subd. 2.Local approval required. A special law shall. not be effective without approval of the local government unit or units affected, except as provided in section 645.023 Approval shall be by resolution adopted by a majority vote of all members of the governing body of the unit unless another method of approval is specified by the particular special law. Subd. 3.Filing required. The chief clerical officer of a local government unit shall, as soon as the unit has approved a special law, file with the secretary of state a certificate stating the essential facts necessary to valid approval, including a copy of the resolution of approval or, if submitted to the voters, the number of votes cast for and against approval at the election. The form of the certificate shall be prescribed by the attorney general and copies shall be furnished by the secretary of state. If a local government unit fails to file a certificate of approval before the first day of the next regular session of the legislature, the law is deemed to be disapproved by such unit unless otherwise provided in. the special law. Subd. 4.Previously enacted law. Laws 1959, chapter 368, does not apply to any special law heretofore enacted, whether or not it has been approved by the local government unit affected, but such unit shall file with the secretary of state a certificate of approval for such law as required in subdivision 3. History: 1959 c 368 s 1, 2; 1979 c 176 s.1 CITY OF APPLE VALLEY RESOLUTION NO. 2013- A RESOLUTION APPROVING SPECIAL LAW WHEREAS, a special law related to tax increment financing was passed for the City of Apple Valley during the 2013 regular legislative session in Chapter 143, Article 9, Section 18 of the Minnesota Session Laws; and WHEREAS, the special legislation takes effect upon approval by the Apple Valley City Council; and WHEREAS, Minnesota Statutes Section 645.021 requires that to be effective a special law needs approval by resolution adopted by a majority vote of the entire City Council. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Apple Valley, Dakota County, Minnesota, that the special law attached hereto is hereby approved in accordance with Minnesota Statutes Section 645.021. ADOPTED this day of , 2013. Mary Hamann - Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk 201.3 MINNESOTA SESSION LAWS CHAPTER 143 ARTICLE 9 Sec. 18. CITY OF APPLE VALLEY; TAX INCREMENT FINANCING DISTRICT. Subdivision 1. Definitions. (a For the pMoses of this section, the following terms have the meanings given to them. (b) , City" means the city of Apple Valle LCJ "Project area" means the following_ parcels: parcel numbers 01- 03500 -25 -010 01- 03500 -03- 011,01- 03500 -02 -010 01- 03500 -52 -011 01- 03500- 78- 011,01- 03500 -77 -014, 01- 03500 -75 -010, 01- 03400 -05 -050 (d) "Soil deficiency district" means a We of tax increment financing district consisting of a portion of the project area in which the ciV finds by resolution that the following conditions exist: (1) unusual terrain or soil deficiencies that occurred over 70 percent of the acreage in the district require substantial filling grading or other physical preparation for use; and (2) the estimated cost of the physical preparation under clause (1), but excluding costs di.rectl.y related to roads as defined bi Minnesota Statutes section 160.0 1, and local improvements as described in Minnesota Statutes sections 429.021, subdivision 1 other than clauses (8 ) to (10) and 430.0 1, exceeds the fa market value of the land before completion of the preparation Subd. 2, Special rules. (a) _If the city elects, upon the adoption of the tax increment financing plan for a district the rules under this section apply to a redevelopment district renewal and renovation district soil condition district,or soil, deficiency district established by the city or a development authority of the cijy in t he project area. The city, or a development authoritacting on its behalf, Mqy esta blish one or more soils deficiency districts within the project area. (b) Prior to or upon the adoption of the first tax increment plan subiect to the special rules under this subdivision, the city must find by resolution that parcels consisting of at least 70 percent of the acreage of the project area excluding street and railroad rights -of -way, are characterized bye or more of the following conditions: {1) peat or other soils with geotechnical deficiencies that impair development of commercial buildi or infrast ructure: J2) soils or terrain that requires substantial filling in order to permit the development of commercial buildings or infrastructure �3 landfills d umps or similar deposits of municipal or private waste (4) quarries or similar resource extraction sites; (51 floodway; and (6) substandard buildings within. the meaning of Minnesota. Statutes section 469 .174, subdivision 10. (c) For the purposes of paragraph (b), clauses 1) to (5), a parcel is characterized by the relevant condition if at least 60 percent of the area of the parcel contains the relevant condition. For the purposes of paragraph (b), clause (6), a parcel is characterized by substandard buildings if substandard buildings occupy at least 30 percent of the area of the parcel. (d) The five -year rule under Minnesota Statutes, section 469.1763, subdivision. 3, is extended to ten years for any district, and the period under Minnesota Statutes, section. 469.1763, subdivision 4, is extended to 11 years. (e) Notwithstanding any provision to the contrary in Minnesota. Statutes, section 469.1763, subdivision 2, paragraph (a), not more than 80 percent of the total revenue derived from. tax increments paid by properties in any district, measured over the life of the district, may be eMended. on activities outside the district but within th pr oject area. (f) For a soil. deficiency uct: (1) increments may be collected through 20 years after the receipt by the authority of the first increment from the district and (2) except as otherwise provided in this subdivision, increments may be used o Iy to: i) acquire parcels on which the improvements described in item (ii) will occur; Eli) pay for the cost of correcting the unusual temin or soil deficiencies and the additional cost of installing public improvements directly caused by the deficiencies, and (iii) may for the administrative expenses of the authority allocable to the district. (g) The authority to approve tax increment financing plans to establish tax increment financing districts under this section expires December 31, 2022. EFFECTIVE DATE.This section is effective upon compliance with. Minnesota. Statutes section 645.021 subdivision 3. CITY OF APPLE VALLEY RESOLUTION NO. 2013 - A RESOLUTION APPROVING SPECIAL LAW WHEREAS, a special law related to tax increment financing was passed for the City of Apple Valley during the 2013 regular legislative session in Chapter 143, Article 9, Section 19 of the Minnesota Session Laws; and WHEREAS, the special legislation takes effect upon approval by the Apple Valley City Council; and WHEREAS, Minnesota Statutes Section 645.021 requires that to be effective a special law needs approval by resolution adopted by a majority vote of the entire City Council NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Apple Valley, Dakota County, Minnesota, that the special law attached hereto is hereby approved in accordance with Minnesota Statutes Section 645.021. ADOPTED this day of , 2013. Mary Hamann- Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk 201.3 MINNESOTA SESSION LAWS CHAPTER. 143 ARTICLE 9 Sec. 19. CITY OF APPLE VALLEY; USE OF TAX INCREMENT FINANCING. Subdivision 1. Developments consisting of building and ancillary facilities. Notwithstanding Minnesota, Statutes, section 469.176, subdivisions 4c and 4m, the city of Apple Valley may use tax increment financing to provide izn rovements loans subsidies ants interest rate subsidies or assistance in an form to developments consisting of buildings and. ancillary facilities, if all of the following conditions are met: (1) the city of Apple Valley finds that the project will create or retain jobs in Minnesota, including construction jobs; (Z ) the city of Apple Valley finds that construction of the project will not commence before July 1, 2014, without the use of tax increment financing; (3 ) the request for certification of the district is made no later than June 30 2014, (4) construction of the project begins no later than Tiny 1, 2014, and (5) for development of housing, construction. of the project begins no later than December 31, 2013. Subd. 2. Extension of authoriij to spend tax increments. Notwitlistandin the time limits in Minnesota Statutes, section 469.176 subdivision 4m the cily of Apple Valley has the authori to spend tax increments under Minnesota Statutes, section 469.176 subdivision 4m until December 31 2014 EFFECTIVE DATE.This section is effective upon approval by the ova erring body of the city of Apple Valley and timely compliance with. Minn esota S_ tatu section 645.02 subdivision. 3. 4.E •eee •es see* •ee City of Apple Valle MEMO Parks and Recreation Department 7100 West 147' Street Apple Valley, MN 55124 952 / 953 -2300 TO: Mayor, City Council, and City Administrator FROM: Scott Breuer, Recreation Superintendent DATE: July 5, 2013 SUBJECT: Hot Air Balloon Landing and Lift -Off at Johnny Cake Ridge Park -West To promote their new Apple Valley location, Chick -fil -A is requesting to conduct a Community Event on Tuesday, August 13 from 5:30 p.m. to 7:30 p.m. on the Johnny Cake Ridge Park -West soccer field 47 and adjacent parking lot. This request comes before Council due to Chick- fil -A's desire to have a hot air balloon on -site as one of the activities, and they plan to give tethered balloon rides to the public. Other activities include a food truck, spin & win, 3 -D logos, performance stage, 15 foot tall drink cup, and first aid station. Set up will begin at 1:30 p.m. Following the event, Chick -fil -A will donate to the City of Apple Valley a 6ft long park bench, made from 66,000 recycled polystyrene cups. The bench will not have the CFA logo on it, but they would like to have a small plaque on the ground that explains it is made from recycled materials and is a gift from CFA. Chick -fil -A company representative Karen Bernard is attending the council meeting if you have questions regarding this event. Requested Action: Authorize Hot Air Balloon Landing and Lift -Off at Johnny Cake Ridge Park — West on August 13, 2013, between the hours of 5:30 p.m. and 7:30 p.m., in Connection with Chick -fil -A Community Event. cc: Barry Bernstein, Director of Parks and Recreation JcaN+mNY CA (ZiDGE (?�k214 (WEST) w i 4 a El f1 n n n f I �3 1 I o a t-*7 �� ---� �rnM� • ➢ p/}'+�('-��t � ' + .x { } + } , �j ' ' ' � 1' } ' �� ' u " ({•L n ® �� • 1 1 1 1 I� II I I I I I I t 1111 r* Er= X 71 r - - -� o ! C 88 n dMI If I _ Mae. : w City of Apple Valley MEMO Community Development Department TO: Mayor, City Council, City Administrator FROM: Margaret M. Dykes, Planner MEETING DATE: July 11, 2013 SUBJECT: Set a Public Hearing for Vacation of Access Restriction Easement, Lot 1, Block 1, HIDDEN PONDS 3 RD ADDITION Attached for your consideration is information concerning a proposed vacation of an existing F- wide access restriction easement located on the west side of Lot 1, Block 1, Hidden Ponds 3rd Addition. The applicant is the property owner, Duffy Development Company. The City Council approved the Hidden Ponds 3 Addition plat in 2000 for the construction of the 84 -unit Hidden Ponds Apartment complex. The subject easement, contained in Easement Document No. 94125, restricts access to Cedar Avenue, and was associated with an earlier plat. When the Hidden Ponds 3 Addition property was platted, the property owner understood that the subject easement did not need to be vacated. However, the property owner is now attempting to refinance the mortgage, and the title company states that the easement acts as a "cloud" on the title and requests that it be removed. A new F -wide access restriction easement will be established that follows the west property boundary. The vacation of subject easement will not impact the Hidden Ponds property. Both MnDOT and the City Engineer have reviewed the request and have no concerns related to the vacation request and reestablishment of a F -wide access restriction easement on the west property line. This is considered a "housekeeping" issue. Recommended Action: Staff recommends that a vacation hearing be set by resolution for the meeting of August 8, 2013, in accordance with the attachments. CITY OF APPLE VALLEY RESOLUTION NO. 2013 - A RESOLUTION SETTING A PUBLIC HEARING ON PROPOSED VACATION OF PUBLIC GROUNDS BE IT RESOLVED, by the City Council of the City of Apple Valley, Dakota County, Minnesota, that the City Clerk be, and hereby is, directed to schedule the public hearing specified in the notice attached hereto as Exhibit A and is further directed to cause said notice to be published for two weeks in the Apple Valley ThisWeek The City Clerk is further directed to post copies of Exhibit A, pursuant to Minnesota Statutes Chapter 412.851, at least two weeks prior to the scheduled date of said hearing. ADOPTED this I I day of July, 2013. Mary Hamann - Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk NOTICE OF HEARING ON PROCEEDINGS FOR VACATION OF PUBLIC GROUNDS IN THE CITY OF APPLE VALLEY TO WHOM IT MAY CONCERN: NOTICE IS HEREBY GIVEN that the City Council of the City of Apple Valley, Dakota County, Minnesota, will meet at the City Hall, 7100 West 147"' Street, at 7:00 p.m., or as soon thereafter as possible, on Thursday, August 8, 2013, to consider the matter of vacation of the following described public grounds in the City of Apple Valley, pursuant to Minnesota Statutes 412.851: The west 1 foot of Lot 1, Block 1, HIDDEN PONDS, Dakota County, Minnesota, as described in vehicular access easement recorded as document number 94125. Such persons as desire to be heard with reference to the proposal will be heard at this meeting. DATED this 11 day of July, 2013. Pamela J. Gackstetter, City Clerk EXHIBIT "A" n z �, M a - i ii � M rs{ iiii ?�- �„ y �, ": � '� n i �'�� ( , If''�t • z z Um� W Z iloo` } B - J N G, I M OT W � 101 HIDDEN PONDS EASEMENT VACATION 1' -wide Easement j4 r- to be Vacated G t Y a - i 1' -Wide Access Restriction Easement to be Vacated k r R I = 1' -wide Easement to be Reestablished r� h g3 1' -Wide Access Restriction Easement to be Reestablished EASEMENT EXHIBIT FOR: DUFFY EVELOPMENT COMPANY EASEMENT VACATION DESCRIPTION: � m1 The west 1 foot of Lot 1, Block 1, HIDDEN PONDS, Dakota County, Minnesota, as described ° in vehicular access easement recorded as document number 94125. N 88'52'13" E �\ 6 79.33 �o aC PROPOSED ACCESS RESTRICTION EASEMENT: $ A 1 foot wide strip of land lying along the westerly line of Lot 1, Block 1, HIDDEN PONDS 3RD s PROPOSED ACCESS RESTRICTION EASEMENT ADDITION, Dakota County, Minnesota, the westerly line of said strip more particularly 611 ^5 «1 I LOT 1 described as follows: M- N i Commencing at the most southerly corner of said Lot 1, Block 1; thence on an assumed 0 3 I BLOCK 1 bearing of North 65 degrees 11 minutes 37 seconds West along the southerly line of b m said Lot 1 Block 1, a distance of 555.54 feet to the beginning of the line to be described; o HIDDEN PONDS 3RD ADDN thence North 26 degrees 33 minutes 54 seconds East, a distance of 15.51 feet; thence N- North 54 degrees 58 minutes 30 seconds West, a distance of 76.28 feet; thence North 19 degrees 22 minutes 18 seconds West, a distance of 229.42 feet; thence North 00 r L — — — — — — — degrees 00 minutes 00 seconds West, a distance of 17.00 feet to the termination of said 9 b I line, the sidelines of said easement are to be prolonged or shortened to terminate on W O the southerly and northerly lines of said Lot 1, Block 1. O Z >Q 3 II Q a Of On � °- = a,9 I� a CERTIFICATION: (n2 a II 3 g 1 hereby certify that this plan, specification, or report was prepared by me or under my direct 3 \ I m ° supervision, and that I m a duly Licensed Land Surveyor under the laws of the State of Minnesota. 1 y � 3 a 1 3 h s� ® 06/24/2013 L r °� 1 Craig E. r ohns LS, CFedS Date Minnesota License No. 44530 �A s � 0 20 40 � f 621 Lilac Drive Nann r (. DRATM BY DATE Miun -N is, MN 55422-4609 y CEJ 06 1241 SECTKN 15, TTIP 115, No 20 (763) 545 - 9196 1 inch = 40 ft. F.(763)541 -0056 (SCALE IN FEET) CHECKED BY PRO,ECT NO. DAKOTA COUNTY wwwduk g — 11 1 F DTO C12537.01 WONm11KO COMORATM 0 Clad, O gh..kg C.,P —tkm Sheet copy � I pKO=�rY',�H HIDDEN PONDS 3RD ADDITION I _ I BID W M UBT p,N ,� 1 �= / B-1 l RK — —T —F) — tN27'09'43•Y. .. as'Q 4 �B•�,� i r: ST ~ A- 76'38'13' 1 �+ 47.88 . A h/7 !3 Od $ ..e ' ., R!15.00 1. IL•20.06 L. 139.97 M 245. \ - 1 • X l L •, �` � / IXi4IK 6E AI41 � � ` - - - - \ C \ -79.33 urtlnx EASESeNT n °s wmm \ "Ts2,`� sg7• �, / / �"vr \ ` �(1 >fyN - Im � j, ci "s [i 5gia r7, 4�/ • J c Ft \ ai� \� �' 1L L IV 1 I I I:BI � s1 I1u+E No .?�_Me'ae.r /•�Lb. �,J �y o � \ I N V I. LL I I. t�/� ��s4a `3\` ryN /e`d;'� 'b�4 // �B >.g >1�� •4 I LOT �ILr,Y 1 vm mc. w. � '- .l' iEpxixarioxW n['2-;:.\- 1+.�me* q . hlfx.N Y Tao ; B.,2 BLOCK 1 ` V l' BH W A BT �1 _ wE I. ILaJ SPoLW t. x I ^I �Ll1 Mp g a 9'Sr I - - � ] � 1 � . e Y!'a>,E . - 3B4 e3 ... �, � / � \ � � C _ I v u 11 U \ YID / BLOCK L HIOBEN PONp3 9 a �. 4tS b \ \ EaCF OF NfiLANO i"� T /X \ Va5 a , ` I RAT W fa- - 1 ivNAiE0.5 FACE 3 I cBBNEpH'm rz -o L 12-1—B / I' / Ii. I rrr (f ` �� WEN pmA3 �- FIGE ar NERAw tw Nis.V. o. UTILITY EASEMENT 1 n E l£ T T T I l l V Ll � P PER WC. N0. ]24485 L 33 POND NO.. 2 �/ 6' N „EpB EBB E: F r LOCATION MAP 7 j j �L' SEC. 15- T115N -R20W • D— a f—d iron Pipe I o Dl— a se[ % iMh by 14 inch iron pipe monumem \ \ ¢ NN 114 NE 114 1 marked wi0z License Numbs 8625, unless otherwise \ shown. \ BN CWNfp SM 1/4 W D AB . - Ttf...."N The lla fiom RigM ofWay Boundary Co B101, F NeTA —TY C, I. NORTH Right oC Way E,nrzdary C— B l as fhown on Mimresmu Depaztme,t otTmnsportation Right of Way H sH 114 se t/a Plat N. 19 -29, has an azmAUth of 153 degrees 31 \a r( minutes 02 sewzds (South 27 degrees 09 mi,utes NO SCALE 43 seconds East). Bench Mark= Top— fhydmrda BBrlhweste,rrer DELMAR H. SCH WANZ s<ALf IH EEfr o£111, Sfreel West and Gc— Avemae- 1016.0 N.G.V.D. SHEET 2 OF 2 SHEETS ITEM NO.: 1 4. G *00* 0000 49• CITY OF Apple Valley MEMO Planning and Development Department TO: Mayor, City Council, and City Administrator FROM: Thomas J. Lovelace, City Planner DATE: July 8, 2013 SUBJECT: Consideration of a Proposal to Develop a Portion of City Property (McNamara Pond) in Conjunction with the Application for Development and Platting of Quarry Ponds. CASE NO.: PC13 -27 -ZS Attached for your consideration is a draft resolution that would allow for the City to continue its review of a proposed preliminary plat that includes City -owned property. Arcon Land II, LLC and Fischer Sand and Aggregate, LLP have submitted an application requesting rezoning of approximately 46 acres from "SG" ( Sand and Gravel) to "PD" (Planned Development) and the subdivision of approximately 56 acres into 107 single - family lots and four (4) outlots. The project site is located along the north side of CSAH 46, approximately 1 /2 -mile west of Pilot Knob Road. Included in this subdivision request is a 10 -acre parcel owned by the City, which is the current location of a storm water pond commonly referred to as the McNamara Pond. The proposal includes the extension of Johnny Cake Ridge Road north from CSAH 46 to future 157 Street West. Johnny Cake Ridge Road will be aligned with Fairgreen Avenue, a street located along the south side of CSAH 46 in Lakeville. It will be properly spaced in accordance with Dakota County spacing guidelines to allow it to function as a 4 -way intersection. To get this alignment it will be necessary to fill a portion of the existing storm water pond, which will in turn require the applicant to provide land for storm water ponding purposes necessary to offset the loss created by the construction of Johnny Cake Ridge Road. The applicant is proposing to satisfy this requirement with the dedication of land within Outlot B of the proposed preliminary plat not currently part of City's ponding area. Under their development proposal, Outlots A and B will be used for storm water ponding. The final amount of replacement land needed will be determined as this request proceeds through the City approval process. The applicant would also like the City to consider the incorporation of the northeast corner of the existing ponding area into future lots. It would include the addition of a property in Lots 13 and 14, Block 1, west of Johnny Cake Ridge Road and three (3) future lots east of the street. Again, any loss of storm water ponding area will need to be addressed as well as the transfer of public property. This land use proposal has been before the Planning Commission and City Council in April as part of a request for an amendment to the 2030 Comprehensive Plan Land Use Map. The Commission recommended approval and the Council approved the submittal of the amendment to the Metropolitan Council to allow for the re- designation of the east half of the proposed development from "MD" (Medium Density Residential) to "LD" (Low Density Residential). The amendment was reviewed and approved by Met Council in June and is awaiting final approval by the City Council. Consideration of the Comprehensive Plan amendment would occur at the time of review of the rezoning and subdivision request. Approval of the draft resolution should not be interpreted as approval of the rezoning and development request by the City Council, as proposed by Arcon land II, LLC and Fischer Sand and Aggregate, LLP. This request will need to go through the City's formal process, which includes a public hearing before the Planning Commission and their subsequent recommendation to the City Council. The public hearing has been tentatively scheduled for the July 17, 2013. Recommendation: Adopt the draft resolution to allow the City to proceed with the review the Quarry Ponds rezoning and subdivision request as proposed by Arcon land II, LLC and Fischer Sand and Aggregate, LLP. CITY OF APPLE VALLEY RESOLUTION NO. 2013 - A RESOLUTION PERMITTING REVIEW OF PRELIMINARY PLAT WHEREAS, Arcon Land 1I, LLC and Fischer Sand and Aggregate, LLP submitted a preliminary plat for "Quarry Ponds," the development of which will require rezoning of 46 acres of land and subdivision of 56 acres of land into 107 single - family lots and four (4) outlots ( "Proposed Development'); WHEREAS, the Proposed Development includes (1) the extension of Johnny Cake Ridge Road through property located immediately south of the Proposed Development that is owned by the City ( "City Property ") in order to connect the Proposed Development with Dakota County Road No. 46 and (2) subdivision of a portion of the northern part of the City Property; and WHEREAS, according to Minnesota Statutes, Section 412.211, the City of Apple Valley is authorized to purchase or acquire real property and to sell, convey or otherwise dispose of real property. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Apple Valley, Dakota County, Minnesota, that the City may proceed with reviewing any zoning petitions, the preliminary plat and other plans, specifications and designs submitted by Arcon Land II, LLC and Fischer Sand and Aggregate, LLP in relation to the Proposed Development, subject to the following conditions: 1. That Fischer Sand & Aggregate, LLP must agree to convey an abutting, contiguous part of its property, which is adjacent to the City Property, that is of equal size to the property sought to be acquired from the City for the Proposed Development; and 2. The Proposed Development must not result in any reduction in the ponding capacity currently existing on the City Property. BE IT FURTHER RESOLVED, that nothing in this Resolution shall be construed as approval of any application in regard to the Proposed Development, and the Apple Valley City Council shall not have any obligation under this Resolution to approve any application. ADOPTED this 11th day of July, 2013. Mary Hamann- Roland, Mayor CT D ATTEST: Pamela J. Gackstetter, City Clerk a 2 3 z ( s k: Ali lki 1 'x a t ON y+ € MAT r 1 f I _ 1 EPA Wild I j vi I � _ qq _ ��11' F f�� a"'�' rlri riu l ^ins r. •-�n� . ■r�� o w ��1�.:1�7r���� 6�f'�.`_ ' I �r�p r.111 ►�I PRELIMINARY PLAT QUARRY PONDS N89°69'39'E N89"9'39"E 357.41 1015.27 6 :017 157TH STREET 157TH STREET 100 0 100 200 300 SE 9 57'42"E 2.85 410 157TH ST. a =OS 2l x s • - - - - s5rascx LME s so 00 & � $wT9 _ L _ p wra -LOT, e,xfa sF ' LOTS v,.. 3 �3z,szz sF LOTB a SCALE g1 FEET 3 ° LOT1 18] 4,5 , 2 8 92 81 OT 1 LOi, OT 18 12,8895E 15.2233E 9, SF B.e 9. 2t e9 20 9,1 6 8 11. o a ,a.e $ x o35 e x.s ,'\ �sl ffi J „aa T . es.0 ss4 d IBA50 BF B STREET E _ .. $ Lore _STREET B ro u a4 1,]]35F I�0 I IF B B --- .._.._..._ SF I / /,a w FI 8 S �t0,005F r 8 1; $ ffi sF S o agcF 9 NE , a o k 00° 59 sF I 'I, /,oeaa SF _ , °I Loa'SF Z g I LOT , R l e g 9,50 3 9 w B eaao $ w LOT ° F B_ o aF ffi J Q ° a To. 19 F ma 90 =g „ g 3 D a 8 , 1 LOT1e R s ) ' z = U LDT I e,aSOSF sFl g ° Lo 0 F TO— TB g PRELIMINARY PLAT DESCRIPTION 1 \ 3,38 SF, 10.918 sF a o ,0 838 F e S �' wr 5F F msF e,1ao A­ F W V a W E uJ Z A Property ,na / l I 3: T eF g e 4 9.,o0 sF , e>,00OF ff F 2 C ° SE , a The SouM Nall (SW) of Ih9 SouOceast C,­ (SEtld) of Section ihirtyfile (36), TownahiD One 1 Q ° ST REE T F x° s Lois p x a Hundred Fill— (115), Range Twenty (20), Dakota County, Ml ... wta. EXCEPT Ma Ea.t 1 L � s 51 S 9 J l e,,w sF 5 e,,w sF l N LOT B S e a 6 e d a 1 Hereof ,845.00 bet and FURTHER EXCEPTING me NoM 525 feet of the South 815.00 teal a( l � ,,, 2„ s . a —v ✓ _ ' w sF s O OT 1 I �V la a sF S it 8.,50 s, N Q Me West 177.5 feat of me South Half of Bald Soutlseael Quarter, Section 35, TawnMip 115 Norm, 1°0 >- Range 20 W.L Dakota County, M nna.ota ..carding b g United States Govemment Survey ss95F ° F 0 , 2e6 R _k'. 00s S Jt LL 6rereof ands Nate in Dakota County. esota Minn Q 8 I d 3 9ea9ooF 8ro O 14 12 4Z S 12 L OT' 8 05 R R V/ \ F S t N I L a L Thal pa,t of Me East W acre. of Ma East Hall of the S..ff, —t C..M, of Shoo 35 Township 9 a5�oa F v & I R �z = 116, Range 20 NwM kota Da Count' mr,eao Mta wh,ch lea souMerly of Me a Ilr,a dean 5ed a° A. l \ W / X commencing al Me aouMeea[ mrnar of ea d E.1 50 acre. of Me SouMweat paarter thence on mad bead., of North 0 degree. 03 mIOub. 14 second. Weal abng Me east line MereoL a eT L, S 11oAoo sF s R °� O e dl.tance a 1328 07 feat b the Point of baginning of Bald Iln, to be d-1-d; Hence SouM 89 - degrees 59 minutes 39 aewnd. Went a distance of 367.41 feet; Hence wa.bdy and �' • ` i eR 3t �'^F �� 14 sF ..117. -Hy a diatan. of 218.78 teal along a tangential curve eo— b the — Iti ... I. eaitl having a rediue of 700.00 feet and a central angle of 17 degree. 51 minutes 31 aeconda; b j.a53 SFI LOT i therms wuMweat.dy end BF westerly a diabnce of 218.72 feet along a reverse curve wnrave to Ma R north — .aid curveTavbg a radlu. 01700.00 bet end a central angle of 17 degrees 54 minutes // / I ea5o R90 E 3 ° e£T9SCx urveT 10 ma d L oT o 10 second.; mares° Norm 89 degrees 67 minutes 52 aeconda WaeL VioToM to last d.e «ih.d a dietanos of 32.86 to e west line of -id Eael 60 acres of the East Half of me Southwest az9 F LOT Lo 2N SF 2 p Ouarbr aM eaitl l M ine there tmmina5n os RB a L2 e,Tea s q sF 1 Ie,asmOOF Expgnp thererom f the NOrth 626.00 feet of the South 816.00 feet Merwl. j f OUTLOTAR i 7 SF S � / rm ce 323.234 SF I pry / So .. ° g City Property TM1e NOM 626.00feal of Me SauM 615.00feal of Me East 50 acres of Me Easl Half of Me Southwest Quarter. Tha WM 52500 feel of Ma SouM 615.00 feat otme W..t 177.5 feet of Me SouM...t O..— CITY OF APPLE VALLEY OUTLOTB „ akob County, SFB All In Sw5on35,T —hip 115, Range 20, D Co Minneaob. 306.803 SF t1 '+002] e .53 Lore o. ® _ _ 11 .5333F: , _F SETBACKS FRONT - 30 FEET SIDE STREET -20 FEET COUNTY l ROAD NO. 46 = SIDE - 5 FEET GARAGE 10 FEET HOUSE 820.19 101 . 8 N89.57'42'W N8958'18°w D NN YIS VAL EY !PARK 8TH nq DODD I E ST DODD POINTE 3RD ADDITION DODD POINTE AQD.1.. ION 2ND ADDITION - ......... .......... ---........ ........... -- -_.....__............ _... ......... ........... ...... a a _ - LOWER 181ST STREET W. [ Z o DODD LANE .............................................. ...---.. ............. -------.. ................................. --- _ ........ I REMSIONS PREPARED FOR: w. a ET q[v ROBE ` P I LANNERS " LAND SURVEYORS ARCON LAND II, LLc PRELIMINARY PLAT E NGINEERING 766 SOUTHCROSS DRIVE W. STE 103 ­LE r a COMPANY, INC. BURNSVILLE, MN 55306 QUARRY PONDS 4 1000 EAST 166th STREET, BURNSVILIE, MINNESOTA 55337 PH (952)432 -3000 APPLE VALLEY, MINNESOTA PRELIMINARY GRADING PLAN QUARRY PONDS N �L l -` ^`.) i. j�111:1 4 157TH ST, WALE IN KET 14 � (� 41( 7 g I'bm& 9 I g a 8 i ll,l i I � �`' >> °�° \8� dz�� "� I �l 1 5$ ^ "a $' ��� •� °� _�? � �a � n ,1�I'I # J � 111., Q ° a J ) ' �I'^$ �I;� � ° 1 u°b Im ���' � s ° • "sO --- LEGEND } p 1 - -- DENOTES EXISTING INDEX CONTOUR DENOTES EXISTING INTERMEDIATE CONTOUR ° I} G a O t I, i� / ;DENOTES EXISTING TREE LINE �I a CL "' EXISTING FENCE 0 DENOTES EXISTING STORM MANHOLE X9-1 LL M DENOTESEXISTING GASLINEMARKER �� Q 1 ° uses a1 d�¢m ° Id LL m DENOTES DENOTES DENOTES EXISTING SANITARY MANHOLE O DENOTES EXISTING STORM SEWER CATCH BASIN & DENOTES EXISTING FLARED END \ Ll.( DENOTES PROPOSED INDEX CONTOUR DENOTES PROPOSED INTERMEDIATE CONTOUR )UTLOT C NOTE: STORM SEWER LOCATIONS IN 157TH STREET AND W-4 ^ � Y o \1 fi r 1s° ° a JOHNNY CAKE RIDGE ROAD TO BE DETERMINED NWL -922.0 43 �„ ,x'l a \\ n ±,, ;�R BY THE CITY ENGINEERING /// Ij li HWL -929.8 .�✓° i 1 ` °= � -. % 1 1 E I i EXISTING STORAGE S4 AC/FT t f j I i l' PROPOSED STORAGE 70 AC /FT UTLOB �� �'° f SETBACKS '1 11 1 y cITY OF APPL VA LE i I 1\ y _i m FRONT -30 FEET ` I t j { {'t OUTLOT A S STREET - 20 FEET SDE -5 FEE G ARAG E 10 FEET ET HOUSE ..... . _.._. y e y ...<.......... ..� a ^COU � RO N0. 4 °., o` ........_- 4:°..-_ ............. ._._......._.T_... 4 " +' DO NN Y'S VAL EY PARK 8 H DODD POINTE 3RD ADDITION DOD POIN E ];ST DODD POINTE I 1... ION 2ND ADDITION I ....... -. .— ......_..__ ......... ........... LOWER 181ST STREET W. R DODD LANE "MSIONS PREPARED FOR:^' sass ROBE co P L SU NNNERS a�a�ANO SUR ARCON LAND II, LLC PRELIMINARY GRADING PLAN ENGINEERING' ]44 SWTHCR DRIVE STE 103 ILL BURNSML E, MN 55 5 }p6 QUARRY PONDS COMPRNY, INC. 1000 EAST 14611, STREET, BURNSVILLE, MINNESOTA 5533) PH (92)132 -3000 _ 5 '', APPLE VALLEY, MINNESOTA 4 L T. City of Apple MEMO Parks and Recreation Department 7100 - 147 Street West Apple Valley, MN 55124 952 / 953 -2300 TO: Mayor, City Council and City Administrator FROM: Barry Bernstein, Director of Parks and Recreation DATE: July 8, 2013 SUBJECT: Agreement with and Donation from Allina Health System for Automatic External Defibrillator (AED) Allina Health System d/b /a Allina Health Emergency Medical Services has offered to provide training and medical direction for the use of an automatic external defibrillator (AED) that they will supply to Hayes Park Arena. The arena currently shares an AED with the Aquatic Center during its off - season. Since there is a concept that the arena could potentially be a year -round facility, it is identified as a place in need of its own AED. A copy of the agreement as approved by the City attorney is attached for your review. Please let me know if you need additional information. Action Requested Approve Agreement with Allina Health System d/b /a Allina Health Emergency Medical Services for Training and Medical Direction for the use of an Automatic External Defibrillator. Adopt Resolution accepting the donation of an Automatic External Defibrillator from Allina Health System d/b /a Allina Health Emergency Medical Services. AGREEMENT FOR TRAINING AND MEDICAL DIRECTION FOR THE USE OF AN AUTOMATIC EXTERNAL DEFIBRILLATOR This Agreement for training and medical direction for the use of an Automatic External Defibrillator ( "AED ") is made and entered into as of this date April 1, 2013, by and between Allina Health System d /b /a Allina Health Emergency Medical Services ( "AHEMS "), a Minnesota nonprofit corporation and the city of Apple Valley, a Minnesota municipal corporation ( "City 1. RESPONSIBILITIES AND DUTIES OF THE CITY 1.1 Equipment 1.1.1 During the term of this Agreement, the City will only purchase additional AEDs approved by the AHEMS Medical Director. 1.1.2 The City will undertake the responsibility of maintenance and repair of the AED. 1.1.3 The City will be responsible for replacing the batteries and defibrillation pads as needed. 1.1.4 The AED will be primarily used and stored at Hayes Park Ice Rink 1.2 Training 1.2.1 The City will cause persons who will potentially operate the AED to undergo and successfully complete biannual education and training on the safe and appropriate operation and use of the AED device. 1.2.2 The City will offer proof that potential operators of the AED have undergone biannual education and training on the device. 1.2.3 In the event that the City determines to employ an agency other than AHEMS to perform the training, the City will obtain AHEMS's prior approval to utilize the agency for these purposes. 1.3 Reporting and Recording 1.3.1 The City will maintain a tracking log to ensure that potential users of the AED have undergone biannual education and training on the device. 1.3.2 The City will maintain a log reflecting the ongoing maintenance and repair of the AED. 1.3.3 The City will complete the Defibrillation Report Form and submit the Form, memory module or copy of code summary and EKG printout to AHEMS, or the patient's receiving facility in accordance with Section 2.4 below, within 48 -hours of defibrillator use. 2. RESPONSIBILITIES AND DUTIES OF AHEMS 2.1 Training. 2.1.1 Pursuant to a schedule to be mutually agreed upon by City and AHEMS, AHEMS will provide instructors with the requisite education, knowledge and skill to teach the initial training session for the operation and use of the AED for persons identified by the City as potential operators of the AED. 2.1.2 Pursuant to a schedule to be mutually agreed upon by City and AHEMS, AHEMS will provide ongoing training including the biannual education and training provided for in Paragraphs 1.2.1 and 1.2.2, for a reasonable additional fee agreed upon by AHEMS and the City prior to the training session. 2.2 Plan Development. 2.2.1 AHEMS will provide the City with persons with the requisite knowledge, education and training to assist City in developing a plan for the appropriate use and deployment of AEDs, and which will include, in part, the number of AEDs needed by the City, potential operators and the proper location for the AEDs. 2.2.2 AHEMS will provide the City with persons with the requisite knowledge, education and training to assist City in developing a maintenance schedule and operational testing schedule for the AED in accordance with the manufacturer's specifications. 2.3 Medical Direction. 2.3.1 AHEMS will provide medical direction to City on the appropriate use and operation of AEDs through its Medical Director. "Medical direction" includes provision of standing operating procedures and consultation to assure compliance with this contract. 2.3.2 AHEMS will cause its Medical Director to issue a prescription to the City for the AED when, in the sole opinion of the Medical Director, the City's obligations are met under Paragraphs 1.2.1 and 1.2.2 and the City's Plan is complete as described in Paragraphs 2.2.1 and 2.2.2 above. 2.4 Defibrillation Event Support 2.4.1 AHEMS will meet with City to assist the City in downloading data from the AED and transferring the data to the hospital following use of the AED. 2.4.2 AHEMS will provide the City with event review for employees of City who are involved in a rescue requiring the use of an AED and assist with referral of such employees to appropriate health and education resources as needed. This might include but is not limited to a meeting with the Allina Health Heart Safe medical director or referral to your City EAP. 3. MISCELLAENOUS 3.1 Term The term of this Agreement shall begin on this date (the "Effective Date "), and shall continue from and after the Effective Date for a term of one year (the "Initial Term "). Upon completion of the Initial Term, this Agreement shall automatically renew for successive one -year terms unless terminated in accordance with section 3.3 below. 3.2 Indemnification Subject to the tort liability limits set forth in Minnesota Statutes, Chapter 466, the City will indemnify, defend and hold Allina Health Emergency Medical Services, Allina Health System, and its affiliates, directors, officers, employees and agents harmless from any loss, claim, cause of action, costs and expenses, including reasonable attorney's fees, or damage suffered by AHEMS, Allina Health System, and its affiliates, directors, officers, employees and agents as a result of the negligence or intentional actions of City and /or City's employees or agents. The duty of indemnification under the terms of this paragraph shall continue after the termination of this Agreement if the conduct causing, or believed to have caused the loss, claim, cause of action, costs or expense occurred during the term of this Agreement. 3.3 Termination of Agreement This Agreement may be terminated prior to the expiration of the term (including any renewal term) as follows: (a) By mutual written agreement of the parties; (b) By either party upon a material breach by the other party, which breach is not cured within thirty (30) days after receiving written notice by the non - breaching party specifying the nature of the breach; (c) By either party effective immediately if the other party becomes insolvent, seeks protection under the federal bankruptcy laws, or becomes subject to liquidation or receivership proceedings; (d) During any renewal term, by either party upon giving thirty (30) days written notice to the other party. 3.4 Minnesota as Governing Law This Agreement and all questions arising in connection with it shall be governed by the laws of the State of Minnesota. 3.5 Notice and Modification Any notices permitted or required to be given hereunder shall be deemed properly given when sent by registered or certified mail, return receipt requested, as follows: If to Allina Health Emergency Medical Services If to City: Susan Long, Director - Clinical Serv. Centennial Lakes PD Transportation Services 54 North Rd 167 Grand Avenue Circle Pines MN 55014 St. Paul, Minnesota 55102 IN WITNESS WHEREOF, the parties have executed this Agreement effective as of the day and year first written above. ALLINA HEALTH EMERGNCY MEDICAL SERVICES CITY OF APPLE VALLEY By By: Mary Hamman - Roland Its: Mayor Its Director of Clinical Service By: Pamela J. Gackstetter Its: City Clerk 2 Y CITY OF APPLE VALLEY RESOLUTION NO. 2013- A RESOLUTION ACCEPTING DONATION WHEREAS, the City Council of Apple Valley 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, Allina Health System d/b /a Allina Health Emergency Medical Services has offered to donate an Automatic External Defibrillator (AED) to be utilized by the Parks and Recreation Department at Hayes Park Arena; and WHEREAS, Minnesota Statues 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 Allina Health System d/b /a Allina Health Emergency Medical Services for their gracious donation. ADOPTED this 11 day of July, 2013. Mary Hamann - Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk *0 *00 . 00*0 0*0 City of Apple Valley MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: Todd A. Blomstrom, Public Works Director DATE: July 11, 2013 SUBJECT: AUTHORIZE PURCHASE OF ADDITIONAL LANDSCAPE ITEMS FOR THE CEDAR AVENUE TRANSITWAY In April 2012, the City Council authorized the preparation of a Transit Oriented Development Guide Plan Study of the downtown area within Apple Valley. The purpose of the study was to identify strategies and opportunities for guiding future development along the Cedar Avenue Bus Rapid Transit corridor. One recommendation contained within the report involved additional landscaping along Cedar Avenue within the concrete boulevard areas between the curb and sidewalk. Trees and landscape materials were not included within the boulevard areas of Cedar Avenue due to limited space for snow storage. However, Dakota County has approved a permit for placement of landscape planters within the boulevard area if the City wishes to add additional landscaping along the corridor. The attached map identifies 24 potential locations for landscape planters along Cedar Avenue between 153rd Street and 147th Street. The attached product sheet provides an example of the planter containers that can be used along the corridor. If the City Council wishes to proceed with this additional landscape element along Cedar Avenue, staff would place the planters beginning next year during the month of May and remove the planters in late September each year. The estimated cost for the planters is $21,500. If the City Council wishes to proceed with the purchase, staff recommends that funding be provided from the Future Capital Projects Fund. Recommended Action: Authorize Purchase of Additional Landscape Items for the Cedar Avenue Transitway. TAB:jcb Attachment CALI FORN IAN PLANTERS Saucers for Californian: SAUCER # DIA. WT. LBS. . )TC2 -32S 195" 6 TC2 -28S 18.75" 5 fs ) TC2 -26S 16.75" 4 TC2 -52S 31" 9 TC2 -52S 31" 9 ' TC2 -52S 31" 9 t TC2 -40S 25.5" 7 SPECIFICATIONS: As can MODEL # TOP TOP HT. WT. OD ID LBS. - A) TCB -1 25" 17 12" 13 TCB -2 23" 13" 16" 19 6) TCB -3 23" 12" 22 21 ") TCB-4 35" 26" 12" 25, -1 TCB -5 35" 26" 18 30 XTCB -6 35" 26" 22" 37 ----� )R) TCB -7 35 21" 30" 41 STEP PLANTERS ........� A) TCB -8 46" 33" 30" 57 TCB -9 60" 46" 30" 68 ` TCB -10 60" 44" 36" 75 N TCB -11 23 "sq. 12" 22" 25 `hjCB -12 35 "sq. 21" 29" 55 Mt TCB -TC 30" 12" 36" 25 ,SPECIFICATIONS: MODEL # TOP TOP BASE HT. WT.=�- - OD ID ID LBS A) TSP -32 34" 31" 19" 27" 29 B) TSP -40 42" 38" 22" 33" 44 Sanare Pedestn 1 305.895.9525 I + r �+ .�C trr;..� -^ _ _.._.._ '. - ' - ^- : _ ,= . a - Aa' a..�. qtr rir.• iv rV qL �s .... .. .s.. — ems . „c s ter. rTr.s_i �Tt!'� a'f sa I j ..................................................................................................................... ............... ......................... ...... ............. .................. .............................. .............. .... ............. ...................... ......................................................... 24 q Al M 'NA mm gig 44 PH i I W09 Mows ww M . . . . . . . .... 1 �' = Lg M -7 v -p k 'D ... . .. ........................ Plan NUE TRANSITWAV CEDAR AVEL I'll-%I rn`US'M TRAIN ,SIT ORIENTE.D DEVELOPMENT GUI DE PLAN THE CITY OF APPLE VALLEY With �1 HOISINGTON KOEGLER GROUP INC. ROBERT YAKAS DESIGN W-ZHA and December IS, 2012 NORTHLAND SECURITIES .................................. ......................................................... .............. - ................................. ........... -.- ................................................................ ................. ........... ................. ...... .............................. ................................... ................ LANDSCAPING ' __- -- _ _ _ _ * GOA| ' Landscaping and the use of plant materials should be encouraged throughout the downtown district to reduce the amount of impermeable surfaces and the visual impact of parking areas, and integrate the built environment with the natural landscape. DESIGN GUIDELINES ^ Outdoor spaces/plazas should incorporate ornamental and shade trees, planting beds, and potted plants with plant materials that emphasize seasonal color and change. ^ Landscaped plazas and courtyards are encouraged, ^ Hardy plant species should be chosen for resistance to extremes in climate change, road salt, and disease. ° Parking, outdoor storage, service areas, trash storage, loading, utility structures and other objectionable views should be screened with landscape plantings. ^ Where possible, encourage landscaped connections between private and public amenities and spaces. ' ^ Use of low maintenance (native) plant materials is generally encouraged; however, there may be a need to utilize higher maintenance materials |n areas with high pedestrian traffic and community gathering spaces. — nc — ou'rage uniqqq�uelandscappped areas at or near key intersections along Cedar Avenue, County tow CCg:::: istri g syst Road 42 and the downtown district ring road system to create inviting, attractive and idenDtifiable Ict � � ^ Increase storm water permeability where possible by creating planting beds rather than paving ^ materials. If paving materials are required, consider paving systems that encourage greater permeability. � 1-_& b ve --,_e-mw nN City of AppLe Valley BRTOD PLAN City of Apple Vallev MEMO Public Works Department TO: Mayor, City Council, and City Administrator FROM: Jane Byron, Water Quality Technician DATE: July 11, 2013 SUBJECT: 2013 WATER QUALITY IMPROVEMENT COST SHARE PROGRAM AGREEMENT In 2009 the City of Apple Valley began a voluntary cost share program for residential, multiple - family, or institutional property owners to promote the installation of water quality improvements. These improvements typically consist of rain gardens, buffers, and shoreline stabilization projects to reduce and treat stormwater runoff prior to its entering the stormwater system. This cost share program assists the City in meeting State and Federal storm water management requirements. The program provides for reimbursement of 50 percent of qualifying expenses, not to exceed a total reimbursement from the City of $500. The program requires that the property owner maintain their project to meet program standards for a period of no less than seven years. In 2013 City staff has received a complete water quality cost share application for three projects thus far and determined that these projects are eligible for the program. One project was approved at the June 13 Council Meeting and another at the June 27 Council Meeting. The following project was submitted later. Name Address Project Watershed Dean T. and Carolyn S. Young 14573 Garrett Avenue Raingarden Vermillion River Funding for this program is included in the 2013 operating budget for the Storm Drainage Utility. Recommended Action: Approve 2013 Water Quality Improvement Cost Share Program Agreement for Dean and Carolyn Young, 14573 Garrett Avenue, with Payment not to Exceed $500. J13 Jcb Attachments c: Todd Blomstrom WATER QUALITY IMPROVEMENT COST SHARE PROGRAM AGREEMENT Between City of Apple Valley and Dean T. and Carolyn S. Young Location: 14573 Garrett Avenue This Cost Share Agreement ( "Agreement ") in furtherance of the City of Apple Valley's Water Quality Improvement Cost Share Program, is entered into between the City of Apple Valley, a Minnesota municipal corporation, ( "City ") and Dean T. and Carolyn S. Young ( "Owner," whether one or more). The City and Owner are jointly hereinafter referred to as the "Parties ". 1. PURPOSE In order to promote water quality and prevent degradation of the City's water resources, the City has a cost share program to assist the Owner to install and construct a 120 square foot raingarden ( "Project "), as described in detailed in Exhibit "A" attached hereto, on the Owner's property. 2. LOCATION OF PROJECT The Owner is the fee owner of real property located at 14573 Garrett Avenue in the City of Apple Valley, County of Dakota, State of Minnesota, and legally described as: Lot 17, Block 1, Valley South ( "Property "). The Project to which the cost share program shall apply is to be located on the Property. 3. PROJECT COMPLETION The Owner has been approved for a cost share grant under the City's Water Quality Improvement Cost Share Program in accordance with the program policy, attached hereto as Exhibit "B" and made a part hereof. The Owner shall receive the approved grant funds in accordance with the Water Quality Improvement Cost Share Program Policy if and when the Owner installs and constructs the Project in accordance with the project plan specifications as set forth in Exhibit "A." The Owner shall install and construct the Project no later than October 15, 2013. If the Owner fails to install or construct the Project in accordance with the specifications set forth in Exhibit "A" and on or before October 15, 2013, unless the City has granted an extension thereof, the Owner shall not be entitled to receive the cost share grant funds. 4. GRANT AWARD Upon the completion of the Project and the City's receipt of documents verifying all construction expenses, excluding any claimed labor cost of the Owner or volunteers, the City will pay to the Owner the sum equal to fifty percent (50 %) of the Owner's verified costs and expenses, not to exceed a grant award of $500.00. 5. RIGHT To ENTER PROPERTY The Owner shall permit the City to enter the Property, at any reasonable time and with reasonable notice to the Owner, for the purpose of inspecting the Project during and after the installation and construction of the Project to determine the Project meets the specifications and the on -going functioning and maintenance thereof 6. INSTALLATION The Owner shall be responsible for the design and construction of the Project, including, but not limited to, locating and protecting existing underground utilities and preventing drainage and ground water impacts to existing structures on the property. 7. MAINTENANCE The Owner shall maintain the Project in accordance with the terms of this Agreement and as specifically set forth in the Terms of Maintenance, attached as Exhibit "C" for a period not less than seven (7) years from the date the installation and construction of the Project is completed. If the Owner fails to maintain the Project for a period of seven (7) years or fails to maintain the Project in accordance with the Terms of Maintenance set forth in Exhibit "C," the Owner shall reimburse the City the amount of the grant award received by the Owner under this Agreement, unless the City determines that the failure to maintain the Project was caused by reasons beyond Owner's control and the City has directed the Owner to remove the Project. 8. PUBLICATIONS The Owner authorizes the City to obtain and disseminate photographs, video, digital recordings, depictions or any other literature or publication of the Project in connection with any City publication, the City web site, or any other City- sponsored materials distributed to the public. 9. COMPLIANCE WITH LAWS AND REGULATIONS The Owner shall comply with any state, county, or city law or regulation applicable to the installation, construction, and maintenance of the Project. If the Owner hires a third party to complete the installation and construction of the Project, the Owner shall ensure that no person is excluded from full employment rights with participations in or the benefits of any program, service or activity; and that no person who is protected by applicable federal or state laws, rules or regulations against discrimination otherwise is subject to discrimination. 10. NOTICES Any written communication required under this Agreement shall be addressed to the identified persons for the Parties: City: Public Works Director City of Apple Valley 6442-140 th Street West Apple Valley, Minnesota 55124 Owner: Dean T. and Carolyn S. Young 14573 Garrett Avenue Apple Valley, MN 55124 2 10. INDEMNIFICATION The Owner indemnifies and holds the City harmless from any action, claim, loss, injury, or harm arising from the Owner's installation, construction or maintenance of the Project. The City specifically states and the Owner hereby acknowledges that the City does not waive any immunities or other defenses it may have in any action, claim, or lawsuit initiated in regard to the Project or the terms of this Agreement. The City shall have no obligation in connection with the Project except to the extent of providing the cost share grant funds as provided in this Agreement. OWNER: �- �DT. ) t P :'t Name Youn Print Name: arolyn S �ou g STATE OF MINNESOTA) ) ss. COUNTY OF DAKOTA ) The foregoing instrument was acknowledged before me thisa lday of , 20 , by b2unTtOc.1g f Otrolt S V owff. W Atp�, Notary Public PATRICIA A �C�QLTEN '' Notary ptjbiic- MinnSS My Commission EXI res .Can 31, 2014 CITY: City of Apple Valley, a Minnesota municipal corporation By: Mary Hamann -Roland Its: Mayor By: Pamela J. Gackstetter Its: City Clerk 3 ATTACHMENT "A" APPROVED PROJECT PLAN Raingarden center positioned at approximately 44.73819 °N and 93.212875 °W. Raingarden depth at least 3 inches. Raingarden size approximately 120 square feet. Raingarden located outside of right -of -way. The raingarden shall not be installed over any utilities. Owner shall contact Gopher State One Call to locate all underground utilities prior to conducting excavation. The property owner shall only hand dig within 2 feet of utility markings and report any damage to utilities, including nicks to lines or pipes. The raingarden is located closer to home foundations than the City recommended 15 feet. As such, the property owner will be responsible for ensuring adequate protection of structures and the home foundation. The City will not be held responsible for any damages to structures, structure foundations, structure contents, or the property at large resulting from water or the installation of this project. 4 EXHIBIT "B" WATER QUALITY IMPROVEMENT COST SHARE PROGRAM SUMMARY In order to improve water quality and prevent degradation of surface waters, the City of Apple Valley administers a voluntary cost share program for property owners of residential, multiple - family, commercial, or institutional zoned lots within the City subject to available funding. The purpose of the program is to provide financial assistance to property owners for a portion of expenses incurred to voluntarily install projects that reduce and treat stormwater runoff. ELIGIBILITY The Water Quality Cost Share Program focuses on providing cost share for raingarden, buffer, and shoreline stabilization projects. However, the City may consider funding other types of projects depending on the strength of the application. Projects must function by using one of the following treatment mechanisms: infiltration, bio- filtration, bio- retention, rainwater /runoff harvest /reuse, and other runoff reduction mechanisms. The following limitations apply to potential grant funded projects. 1. The proposed project must score at least one third of the total points possible as averaged across all reviewers during the ranking process to be eligible for funding. 2. Projects resulting from enforcement action due to violation of any agency's rule, statute, law, or ordinance are not eligible to receive grant money under this program. 3. Projects required as part of an Apple Valley permit to meet minimum water quality /quantity /resources standards are not eligible. However, projects that go beyond minimum requirements may be eligible for the grant. 4. Projects deemed as having a high risk of causing groundwater pollution are ineligible to receive funds. 5. Projects found to be inconsistent with other City Ordinances or policies are not eligible to receive grant money under this program. GRANT APPLICATION REQUIREMENTS All projects must submit a grant application form and all other materials necessary for City of Apple Valley staff to evaluate the project. Grant applications must be received at the Apple Valley Municipal Center no later than May 1 each year. Additional applications may be accepted after the May 1 deadline if funding remains available. Preference will be given to complete applications from first -time applicants. 5 Apple Valley staff may require a pre - installation consultation with the property owner prior to grant approval. Projects must receive all required permits and approvals from all agencies prior to starting work. The City may elect to waive the application fee for a Natural Resources Management Permit and /or Right -of -Way Permit for approved projects. Waiver of permit fees is not guaranteed. REIMBURSEMENT Projects are eligible to receive up to one -half the total cost of the water quality improvement component of the project with a maximum of $500 per lot or project. Projects will be funded on a first -come, first - served basis. The following conditions apply to the grant reimbursement process. 1. Projects must be approved by the City of Apple Valley prior to the start of construction to be eligible for reimbursement. 2. All work must be completed in the year grant approval. 3. If the project is receiving assistance from any other organizations, the sum of all monies received from all organizations must not exceed the total cost of the project or reimbursement under this program will be adjusted accordingly. 4. Property owners may not reimburse themselves or volunteers for labor costs or land value. 5. Prior to reimbursement, City staff must perform a final inspection that confirms all conditions of the grant agreement have been met and receive a copy of all paid receipts to verify expenses. Paid receipts must be received by December 1 in the year of grant approval. 6. Projects must be completed and installed no later than October 15 in the year approved. 7. The City may institute a maximum per unit material cost cap for any materials used in a project. GENERAL PROJECT STANDARDS 1. Property owners accepting grant funding must execute a Maintenance Agreement and Grant Agreement. The Maintenance Agreement shall apply for a term of seven years to help ensure that public funds are being used for long -term water quality improvement projects. 2. By accepting grant funding, the property owner agrees to periodic inspection of the project by City staff, with notice provided to the owner prior to entering private property. 3. Projects must not cause increased erosion, have a negative impact on water quality, damage adjoining property, or create a public nuisance. 4. The City will use guidelines contained within the Minnesota Stormwater Manual and other guidance materials in addition to the standards listed elsewhere in this document to assist in evaluating proposed project designs. 6 5. Property owners shall locate all easements, rights -of -way, and utilities on their property prior to submitting a grant application and proposed project design. 6. Projects shall be design in such a manner that avoids potential disruption of utilities or obstructions to access of easements. Devices sited within an easement, right -of -way, or in close proximity to a utility may be removed by the City or public utility provider in order to perform maintenance, replace facilities, construct improvements, or expand facilities. GRANT SPECIFICATIONS FOR RAINGARDENS 1. Raingardens consisting of native of ecotype plants will be given preference over those using non - natives and cultivars. 2. Raingardens shall be free of linings that prevent infiltration into underlying soils unless a filtration practice is deemed necessary by the City due to the potential for surface water or groundwater contamination or structural damage. 3. The raingarden base shall be covered with 3 -4 inches shredded hardwood mulch. 4. Side slopes within raingardens shall not exceed 3 (horizontal):1(vertical) or shall provide an adequate slope retaining system as approved by the City of Apple Valley. 5. The property owner shall avoid compaction and sedimentation in device area prior to, during, and after installation. 6. Raingardens must be installed no closer than 15 feet from basement foundations or other underground structures. 7. Raingardens must be installed a minimum of 3 feet from the curb and gutter or street edge if there is no curb and gutter. Proposed raingarden locations in street right -of- way shall be evaluated on a case by case basis, subject to additional requirements, and subject to additional maintenance requirements if approved. 8. The City may require adjustments to raingarden locations to accommodate existing utilities, easements, and other public services. 9. Raingardens must provide a stabilized outlet. 10. Raingarden base must be at least 3 feet higher than seasonally high water table elevation. 11. Raingardens must be kept free of invasive plants. 12. Grant preference will be given to properties with higher soil infiltration rates without a history of soil contamination. 13. Depending on the location of the raingarden and the source of stormwater entering the garden, raingardens may be required to demonstrate that adequate pretreatment has been provided to reduce clogging. 14. Other standards may be required depending on the location of the raingarden and circumstances occurring on the lot or adjacent to the lot on which it is situated. 7 GRANT SPECIFICATIONS FOR BUFFERS AND SHORELINE STABILIZATIONS 1. Any project proposing work occurring below the Ordinary High Water Elevation (OHW) of a Minnesota Public Water must contact the Minnesota Department of Natural Resources (DNR) to determine if permits are required for the project. 2. All plants will be native of ecotype non- cultivars. 3. Projects receiving grant funding are limited to buffers outside of any area required to be buffered as established through City ordinance, previous or existing permit, state or federal wetland law, agency required mitigation, restoration order, or other agency rule, statute, permit, or penalty. 4. Buffers must extend on average at least 16.5 feet landward. 5. Hard armoring practices are not eligible for grand funding. Examples include riprap, gabions, concrete block, and retaining walls. 6. Buffers must be kept free of invasive plants. 7. Adequate erosion and sediment control must be installed throughout the life of the project. 8. Preference will be given to applicants whose buffer widths at minimum meet standards based on their wetland management class. 9. Preference will be given to those applicants installing wider and longer buffers. 10. Preference will be given to projects that plant below the OHW or the normal water level established by the City. 8 EXHIBIT "C" TERMS OF MAINTENANCE 1. The property owner shall maintain healthy plants suitable for use in raingardens throughout the entire raingarden. The property owner shall replace dead or diseased vegetation with plants capable of tolerating conditions encountered in the raingarden. 2. The raingarden shall be kept free of non - native invasive plant species and noxious weeds, including buckthorn. 3. The overall area of the raingarden shall not be reduced during the maintenance term. 4. The raingarden shall be watered such that it receives I inch of water per week combined from rain and other sources during the first growing season. 5. Fertilizers shall not be applied to any part of the raingarden. 6. Insecticides and fungicides shall only be applied when damage from non - native species is of concern. 7. Herbicides shall be limited to spot applications. 8. The property owner may remove dried vegetation once a year in the spring prior to May 30 if desired. 9. The property owner shall maintain at minimum a three inch layer of shredded hardwood mulch for the maintenance term. 10. The raingarden must drain free of water within 48 hours after a rainstorm except for in times of frozen soils. 11. The property owner is responsible for locating all utilities prior to installation. The owner shall only hand dig within 2 feet of utility markings. The raingarden shall not be installed over any utilities. 12. The property owner is responsible for ensuring adequate protection of structures and the home foundation from water. The City will not be held responsible for any damages to structures, structure foundations, structure contents, or the property at large resulting from water or the installation of this project. 9 00 000 K 600 ... ...0 City of Apple Valley MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: David E. Bennett, Asst. City Engineer DATE: July 2, 2013 SUBJECT: RESOLUTION AWARDING CONTRACT FOR CITY PROJECT 2013 -106, NORDIC RESERVOIR INTERMEDIATE REHABILITATION On June 27, 2013, three bids were received for the Nordic Reservoir Intermediate Rehabilitation Project. The low bid was submitted by Champion Coatings Inc. in the amount of $96,000.00. The bid compares favorably to the engineer's estimate of $149,500.00. The following budget has been developed for the project based on the low bid received: Expenses: Construction $ 96,000.00 Admin, Engr, Inspection, Legal, Testing $ 27,595.00 Construction Contingency $ 9600.00 Total Est. Cost $ 133,195.00 Funding: Water Utility Fund $ 133,195.00 Total Estimated Funding $ 133,195.00 Should City Council award the contract, it is anticipated work will begin in late August. Work is specified to be complete by October 11, 2013. Recommended Action: Adopt Resolution Awarding the Contract with Champion Coatings Inc. for City Project 2013- 106, 2013 Nordic Reservoir Intermediate Rehabilitation, in the Amount of $96,000.00. DB:clg Attachment c: Todd Blomstrom CITY OF APPLE VALLEY RESOLUTION NO. 2013- A RESOLUTION AWARDING CONTRACT FOR CITY PROJECT 2013 -106 NORDIC RESERVOIR INTERMEDIATE REHABILITATION WHEREAS, pursuant to an advertisement for bids for improvements identified as City Project 2013 -106, bids were received, opened and tabulated according to law, and the following bids were received complying with the advertisement (Tabulation attached as Exhibit A), and; WHEREAS, it appears Champion Coatings Inc. is the lowest responsible bidder. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota: 1. That the Mayor and Clerk are hereby authorized and directed to enter into a contract with Champion Coatings Inc. for its bid in the amount of $96,000.00 for the completion of Project 2013 -106 according to the plans and specifications heretofore approved by the Council and on file in the office of the City Clerk. 2. The City Clerk is hereby authorized and directed to return to all bidders the deposits made with their bids, except that the deposits of the successful bidder and the next lowest bidder shall be retained until a contract has been signed. 3. Estimated project funding for the construction contract and other associated expenses during construction shall be provided as follows: Water Utility Fund $ 133,195.00 Total Estimated Funding $ 133,195.00 ADOPTED this 11th day of July, 2013. Mary Hamann - Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk Exhibit A Project Name: NORDIC RESERVOIR INTERMEDIATE RHHABILITATION I herebycer(Ift that this is an exact Apple City Project No..- 2013 -106 roducdon bids received. Valley Bid Openinr, Thursday, June 27, 2013, at 10 A.M., C.D.S.T. Owner: Ci of Apple Val ennett Regftwaon No. 45867 Bidder No. I Bidder No. 2 Bidder No.3 BID TABULATION Champion Coatings TMI Coatings Inc Classic Protective Coatings Item Ntun Item Units Qty Unit Price Total Unit Price Total Unit Price Total I INTERIOR SPOT ABRASIVE BLAST AND RE- COATING SF 1000 $12.00 $12,000.00 $18.00 $18,000.00 $30.00 $30,000.00 2 EXTERIOR ROOF SPOT ABRASIVE BLAST AND RE- COATING SF l00 $10.00 $1,000.00 $20.00 $2,000.00 $30.00 $3,000.00 3 EXTERIOR SHELL SPOT ABRASIVE BLAST AND RE- COATING SF 900 $10,00 $9,000.00 $20.00 $18,000.00 $35.00 $31,500.00 4 EXTERIOR SHELL PRESSURE WASH AND PULL FINISH COAT LS 1 $64,000.00 $64,000.00 $80,000.00 $80,000.00 $80,150.00 $8040.00 5 MOBILIZATION LS 1 $10,000,00 $10,000.00 $16,300,00 $16,300.00 $93,000.00 $93,000.00 TOTAL BASE BID $96,000.00 $134,300.00 $237,650.00 Champion Coatings Inc TMI Coatings Inc Classic Protective Coatings 7385 West 126th Street 3291 Terminal Drive N7670 State HWY 25 Savage, MN 55378 St. Paul, MN 55121 Menomonie, WI 54751 952 -707 -9000 651 - 452 -6100 715 - 23316267 Robert Cox Tracy Oliori Ray Widm Vice President President President 5.00% 5.00 5.00% Yes Yes Yes 2013.106 Bid TabAs BT -1 00 .... 4. L City of Apple Valley MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: Carol Blommel Johnson, Public Works Superintendent Todd Blomstrom, Public Works Director DATE: July 11, 2013 SUBJECT: CHANGE ORDER NO. 1 FOR CITY PROJECT 2012 -108, WATER TREATMENT PLANT EXPANSION On February 14, 2013, the City Council approved an agreement with Magney Construction, Inc. for the Water Treatment Plant (WTP) Expansion Project. The scope of the expansion project included an addition to the existing water treatment facility to serve the full build -out of the City, rehabilitation and upgrade of the existing facility, addition of a utility vehicle and equipment storage area, and construction of a vehicle wash facility addition to the Central Maintenance Facility. The attached change order is for alternate work items for the WTP expansion project which includes providing an alternate supplemental backwash pump, the removal of an outside drop for manhole 8CO308 and additional soils handling. Original Agreement Amount $ 14,435,400.00 Change Order No. 1 $ 4,000.97 Amended Agreement Amount $ 14,439,400.97 Funding for Change Order No. 1 will be deducted from the Construction Contingency established for this project. Construction Contingency $ 325,000.00 Change Order No. 1 $ (4,000.97) Remaining Construction Contingency $ 320,999.03 Recommended Action: Approve Change Order No. 1 to the contract with Magney Construction, Inc. for City Project 2012- 108, Water Treatment Plant Expansion, in the Amount of $4,000.97. CBJ:clg Attachments Owner: City of Apple Valley, 7100 147th St. W., Apple Valley, MN 55124 Date 06/25/13 Contractor: Magney Construction Inc., 1401 Park Road, Chanhassen, MN 55317 _ Bond Company: Fidelity and Deposit Company of Maryland, 1400 American Lane, Tower 1 Schaumburg, IL 60196 S E H CHANGE ORDER NO.1 Water Treatment Facility Expansion Apple Valley, Minnesota City Project 2012 -108 Description of Work 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. Contract Unit Total Ref. No. Item Unit Quantity Price Amount Change Order No. 1 Substitute Alternate Backwash Pump Provide a Peerless supplemental backwash pump in lieu of the Fairbanks Morse Pump specified. Peerless pump meets all specifications. $ (6,800.00) Cor 14a Remove Outside Drop Remove outside drop from existing manhole (MH- 8CO308) to allow for installation of new raw water main. $ 1,623.14 Cor 14b Additional Soil Handling Excavating and stockpiling soils that contained ashpalt and concrete debris. $ 9,177.83 Total Change Order No. 1 $ 4,000.97 Original Contract Amount $14,435,400.00 Previous Change Orders $0.00 This Change Order $4,000.97 Revised Contract Amount (including this change order) $14,439,400.97 CHANGE IN CONTRACT TIME The Contract completion date is not adjusted as a result of the items included in Change Order No. 1. Recommended for Approval by: SHORT ELLIOTT HENDRICKSON, INC. a ��S T Date Approved by Owner: CITY OF APPLE VALLEY Date :MAGN pproved by Contract CONS TION INC. Date cc: City of Apple Valley Magney Construction Inc. Fidelity and Deposit Company of Maryland SEH, Inc. 4AG"NEY Proposal G�UMl1'IRR S IAL & I ACONTRACTORS 1401 PARK ROAD CHANHASSEN MN 55317 952.474.1674 OFFICX; 952.474.1679 FAX www.niagneyconstruction.com SEND TO S.E.H. 7 120 13 z lalski Chris Larson RE Apple Vallev WTP Expansion Urgent Please comment Please review For your information roratpageA Inefudngcover. 1 Additional time required= 2 calendar days COM Re: Double handle soil with debris not suitable for landfill at filter cell excavation. Cor 14 Labor: Superintendant $ 380.00 Material: Fuel $ 432.00 Sales Tax $ 30.78 Freight $ _ Tools & Equipment: Backhoe and Dozer -18 Hours $ 7,020.00 Subcontractor: $ _ Subtotal $ 7,862.78 General Contractor's Overhead $ 1,179.42 Bond & Insurance premiums $ 135.63 Total $ 9,177.83 Please review this proposal and feel free to contact me with any questions, comments, or concerns. Thank You, Greg Szypulski Project Manager Date PRICE QUOTATION MAGNEY CONSTRUCTION, INC. Alternate Pump 1401 Park Road Chanhassen, MN 55317 Phone (952)474 -1674 Fax (952)474 -1679 SEND TO Company name From S.E.H. Mark Ma ne Attention Date Chris Larson 411!2013 Urgent X❑ Please comment X] Please review X� For your information Total pages, including cover 'y RE: Apple Valley Water Treatment Facility Expansion Dear Chris, We are offering the following deduct to furnish and install a Peerless Vertical Turbine Pump (Specification Section 44 42 56 - Mixed Flow Pumps) in lieu of the specified Fairbanks Morse Pump. Proposed Deduct Price $ 6,800.00 Please review and let us know if this alternate dedut is acceptable. If you have any questions feel free to contact me. T an You Mark Magney President Accepted By Date General Repair Service 3535 International Dr - Vadnais Heights, MN 55110 (651) 766 -0874 / (800) 767 -5151 / Fax: (651) 766 -0875 www.generalrepair.com - general @generalrepair.com Pumps and Blowers for all applications Municipal Lift Stations, Wastewater Treatment Plants, QUOTATION Booster Stations, Water Treatment Plants. Service and Repair of all brands of pumps as well as Machine Shop and Metalizing Services Quote Number 600 Job Name: Date 1/28/ 2013 Apple Valley WTF Expansion Terms Bid Date and Time Net 30 l Prices quoted are FOR 1- 29 -2013 at Z:OOpm FREIGHT ALLOWED Est Delive We have worked hard to provide you with a quote for the p roject as follows: 12 Weeks PKO r TY Descri tions Price Ea ' Ext Price 1 Mixed Flow pump as specified In Section 44 42 56 and addendums 1 and 2. We are bidding this Peerless pump as an equal to the specified This um pumps. pump performs as well as the specified pump and will fit into the existing base. If we are selected we will take the measurements to make sure the holes In the base line -up and that the flanges line -up. Other than the name on the pump everything else will match up. We include Start -up, Documentation, Shipping, Testing, Assembly Supervision, and Training. 1 Lot of Non -clog Submersible Pumps (4) as specified In Section 43 2130 and Addendum 1 and 2 with no exceptions. We are bidding on the Wilo pumps added in Addendum #1. We Include the base, quick disconnect and guide rail brackets for the Sludge Pumps. We also include documentation, start -up, lifting chain, hooks and misc. hardware. We do not Include the 2" galvanized guide rail pipe. Taxes are not included. Name: _ * The above prices do not Include sales tax STAN MEYER —� AGNEY Proposal CONSTRUCTION MERCIAL &INDUSTRIAL CONTRACTORS PARK ROAD CH ANHASSEN MN 55317 74.1674 OFFICE 952.474.1679 FAX .magneyconstruction.com SEND TO S.E.N. From Greg Szypulski Chris Larson Date 614/2013 RE , Apple Valley WTP Expansion urgent Please comment XX Please review For your Information Total pages, Including cover . 1 Additional time required = 1 calendar day COMMENTS Re: Remove drop on existing manhole located on Northeast corner of new garage. Cor 14 Labor: $ 851.00 Material Sales Tax $ - Freight Inc Tools & Equipment: Back hoe and jackhammer $ 539.57 Subcontractor: $ - Subtotal $ 1,390.57 General Contractor's Overhead $ 208.59 Bond & insurance premiums $ 23.99 Total $ 1,623.14 Please review this proposal and feel free to contact me with any questions, comments, or concerns. Thank You, Greg Szypulski Project Manager Date •tee 000 0000 000 City of Apple Valley MEMO Public Works Department TO: Mayor, City Council and City Administrator FROM: Carol Blommel Johnson, Public Works Superintendent - Utilities DATE: July 11, 2013 SUBJECT: CHANGE ORDER NO. 2, ACCEPTANCE AND FINAL PAYMENT FOR AV PROJECT 2012 -131, WELL PUMPS 6, 11, 13 AND HIGH ZONE PUMP 4 MAINTENANCE On November 20, 2012, the City Council approved an agreement with Keys Well Drilling Company for maintenance of Municipal Wells 6, 11, 13 and Water Treatment Plant (WTP) High Zone Pump 4 (HZP4). The attached Change Order No. 2 is a deduction of $13,059.00 resulting from not having to bail accumulated sand from Well No. 6. The repairs for this project are complete. Final cost of the project is summarized below. Ex ep nses Original Contract $ 87,502.00 Change Order No. 1 $ 26,249.00 Amended Contract Total $113,751.00 Less Payments 1 — 4 $ (96,038.85) Remaining Contract Balance $ 17,712.15 Change Order No. 2 (13,059.00) Remaining Balance $ 4,653.15 Funding of Total Cost Public Works Water Utility $100,692.00 (5320-6265-2012131W) Recommended Action: Approve Change Order No. 2, Acceptance and Final Payment on Agreement with Keys Well Drilling Company, for AV Project 2012 -131, Well Pumps 6, 11, 13 and High Zone Pump 4, in the Amount of $4,653.15. CBJ:cIg Attachment c: Todd Blomstrom 000 •i*i 000: Owner: City of Apple Valley, 7100 W. 147th St., Apple Valley, MN 55124 Date July 1, 2013 city of Apple Contractor: Keys Well Drilling Company, 1156 Homer St., St. Paul, MN 55116 -3232 Phone: 651- 646 -7871 Valley Bond Company: Bond No: CHANGE ORDER NO.2 Well Pumps 6, 11, 13 and High Zone Pump 4 Maintenance AV PROJECT NO. 2012-131 Description of Work Well maintenance is difficult to predict the exact extent of repair items until the well is pulled and inspected. Contract Unit Total No. Item Unit Quantity Price Amount 1 Well 6 Bailing - Deduction: Did Not Bail Per Proposal ($13,059.00) Well 6 TOTAL CHANGE ORDER NO.2 ($13,059.00) AV Project 2012 -131 CO2.xls Approved by Contractor: Approved by Owner: KEYS WELL DRILLING COMPANY CITY OF APPLE VALLEY Mary Hamann - Roland, Mayor Date Date Approved By Public Works CITY OF APPLE VALLEY Attest: Pamela J. Gackstetter, City Clerk Date Date cc: Contractor Bonding Company AV Project 2012 -131 CO2.xis PAYMENT VOUCHER - Pay Request No. Final Well Pump 6,11,13 and HZP4 Maintenance AV Project 2012 -131 For Period Ending: July 8, 2013 OWNER: CONTRACTOR: City of Apple Valley Keys Well Drilling Company 7100 147th Street West 1156 Homer Street Apple Valley, MN 55124 St. Paul, MN 55116 -3232 Phone: 651 - 646 -7871 Amount of Contract: $87,502.00 Change Order 1 $26,249.00 Change Order 2 - $13,059.00 Total Amount $100,692.00 Contract Value Amount of Work Less Less Net Account Per Agreement Certified Percent Previous Amount Number dated Dec. 2, 2011 To Date Retained Payments Due Utilities Division 5320- 6265- 2012131W $87,502.00 Change Order 1 5320- 6265- 2012131W $26,249.00 Change Order 2 5320- 6265- 2012131W ($13,059.00) Subtotal $100,692.00 $100.692.00 $96,038.85 $4,653.15 Tota $100,692.00 $100,692.00 $0.00 $96,038.85 $4,653.15 Date: Public Works Superintenden Date: D7-40 43 Publ)6 Works Director ADMINISTRATION PW /FINANCE DATA/PAYMENT VOUCHER -PW 000 0000 00000 0000 000 City of Apple Valley MEMO Public Works Department TO: Mayor, City Council, and City Administrator FROM: Jeff Kehrer, Natural Resources Coordinator DATE: July 11, 2013 SUBJECT: ACCEPTANCE AND FINAL PAYMENT ON CONTRACT WITH JEFF RIEDEMANN FISHERIES FOR CITY PROJECT 2013 -122, FARQUAR LAKE FISH REMOVAL On March 28, 2013, the City Council approved an agreement with Jeff Riedemann Fisheries for removal of roughfish from Farquar Lake. The contractor set and maintained hoop nets for fourteen (14) days as indicated in Item #1 of the Proposal Form. At completion of the project; 2,600 pounds of roughfish (mostly bullheads) were removed from Farquar Lake. All game fish were returned to the lake. The contractor has met all obligations and performed services in a professional and highly satisfactory manner. Jeff Riedemann Fisheries has requested payment of $6,000 for completion of his netting work. This is the first and final payment for Project 2013 -122. Funds for this project are included in the 2013 Storm Drainage Utility Budget. Recommended Action: Approve Acceptance and Final Payment on Contract with Jeff Riedemann Fisheries for City Project 2013 -122, 2013 Farquar Lake Fish Removal, in the amount of $6,000. JK:af Attachments c: Todd Blomstrom, Public Works Director PAYMENT VOUCHER - Final Payment 2013 Farquar Lake Fish Removal City Project 2013 -122 For Period Ending: July 11, 2013 OWNER: CONTRACTOR: City of Apple Valley Jeff Riedemann Fisheries 7100 147th Street West 2953 320th Avenue N.W. Apple Valley, MN 55124 Cambridge, MN 55008 Phone: 763- 689 -9671 Amount of Contract: $6,000.00 Total Amount $6,000.00 Contract Value Less Amount of Work 0 Less Net Account Per Agreement Certified Percent Previous Amount Number March 28, 2013 To Date Retained Payments Due Natural Resources 5505 -6249 $6,000.00 $6,000.00 $6,000.00 Subtotal $6,000.00 $6,000.00 $6,000.00 Total $6,000.00 $6,000.00 $6,000.00 P 7 Dates a I esources Coordinator Date: o ?• 08 � 3 Publi Works Direc or ADMINISTRATION PW /FINANCE DATA/PAYMENT VOUCHER -PW CITY OF APPLE VALLEY, MINNESOTA APPLICATION FOR PAYMENT DATE: 6 FOR PERIOD: jUI � y PROJECT: C���a� ��� —��, � d From S/ To a �Z !s CONTRACTOR: REQUEST FOR PAYMENT NO. ADDRESS: C PryhJ` MN J X0 SUMMARY: 1. Original Contract Amount $ 00 ® ®d 2. Change Order - ADDITION $ U 3. Change Order - DEDUCTION $ 1 0 4. Revised Contract Amount $a 5. Total Completed and Stored to Date $ 0 6. Less Retainage % $ O 7. Total Earned Less Retainage $ Q 8. Less Amount Paid Previously $ 0 9. AMOUNT DUE THIS CURRENT REQUEST 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: �eCf 2:ed� nn ('6NINtQP.`r�,t �5(ai, By: Recommended for Payment r By: ATTACH ITEMIZED INVOICE Title: Date: l(, CONTRA CTORS I NVOI C E WORK PERFORMED AT: MAN- +. D(aT#; YUUI'# wO� OFkfli~t� N0. OAR �31D N(J. V ' — — ` t t C U!a N v X r 14 v 1 4 t� All Material is guaranteed to be as specified, and the above work was performed in accordance with the drawings and specifications provided for the above work, and was completed in a substantial workmanlike manner for the agreed sum of �® A ld ( O - p Dollars ($ This is a ❑ Partial ❑ Full invoice due and payable by: w I ;a13 Month 1n Day �Q Year in accordance with our Agreement ❑ Proposal No. Dated Ma ZL OU°_ Month Day Year TcsiPP CON INV OICE 4.0 4141, ► Z. 6410, ii*s ,,,_ City of Apple MEMO Parks and Recreation Department 7100 - 147 Street West Apple Valley, N IN 55124 952 / 953 -2300 TO: Mayor, City Council, and City Administrator FROM: Barry Bernstein, Director of Parks and Recreation DATE: July 8, 2013 SUBJECT: Approve Revised Agreement for AV Project No. 2013 -109, 2013 -2014 Mowing and Trimming Services Pursuant to Resolution No. 2013 -039, bids were solicited and received March 21, 2013, for the purpose of entering into a two -year agreement for mowing and trimming services on selected City properties. The properties include various parks, fire departments, liquor stores, and Lebanon Cemetery. A resolution awarding the contract was previously approved March 28, 2013. Mr. Fox of Executive Outdoor Services has had difficulty obtaining the payment and performance bonds to fulfill the contract agreement requirement. Viking Bond Service has agreed to supply the bonds providing the contract reflects a current status. Council is asked to void and cancel the March 28, 2013, agreement and approve an agreement with revision to the date and payment schedule. Attached is a revised agreement for review. Please advise if you need more details. ACTION REQUESTED Motion to void and cancel March 28, 2013 Agreement for AV Project No. 2013 -109, 2013 -2014 Mowing and Trimming Services with Executive Outdoor Services, LLC in the annual amount of $58,550.00. Motion to approve revised Agreement for AV Project No. 2013 -109, 2013 -2014 Mowing and Trimming Services with Executive Outdoor Services, LLC in the annual amount of $58,550.00. H.Adamini: Quotes.20l3.Mowing and Trimming Revised Contract memo (l).docx 9 CONSENT TO VOID AGREEMENT I, THOMAS FOX, the 6 (President or Chief Manager) of Executive Outdoor Services, LLC, a Minnesota Limited Liability Company, hereby acknowledge and consent that the agreement for A.V. Project 2013 -109 2013 -2014 Mowing and Trimming Services previously approved by Apple Valley City Council on March 28, 2013, is null and void. Said document is replaced in its entirety by the agreement for A.V. Project 2013 - 109. 2013 -2014 Mowing and Trimming Services dated July 11, 2013. EXECUTIVE OUTDOOR SERVICES, LLC D $ r " 4.. Y Signature Printed Name of Signer CITY OF APPLE VALLEY, MINNESOTA AGREEMENT FOR 2013 -2014 MOWING AND TRIMMING SERVICES CITY PROJECT NUMBER 2013 -109 THIS AGREEMENT, made this 11 day of July, 2013, by and between the City of Apple Valley, hereinafter called "City ", and Executive Outdoor Services, L.L.C. hereinafter called "Contractor "; WITNESSETH, that the City and the Contractor, for the consideration hereinafter stated, agree as follows: 1. SERVICES TO BE PERFORMED The Contractor hereby covenants and agrees to perform and execute all the provisions of the specifications prepared by the City dated December 10, 2012, and made a part of this Agreement by reference, for furnishing of- 2013-2014 MOWING AND TRIMMING SERVICES CITY PROJECT NUMBER 2013 -109 and to do everything required by this Agreement. 2. COMPLETION DATE The Contractor agrees that the work contemplated by this Agreement shall be fully and satisfactorily completed on or before October 17, 2014. 3. CHANGE ORDERS Any changes to the work specified by this Agreement shall be made in writing and signed by both parties. Only the Parks Superintendent will have the authority to initiate any change orders which must be submitted to the City Council for approval. No payment will be made for any claim for additional charges not processed in this manner. 4. PAYMENT The City agrees to pay and the Contractor agrees to receive and accept payment in accordance with the prices bid as set forth in the copy of the accepted Proposal Form hereto attached, the annual aggregate amount of which is $ 58,550.00 . The payment schedule for 2013 is as follows: July 19, 2013 - for work completed through July 12 August 30, 2013 - for work completed July 13 through July 31, 2013 September 27, 2013 - for work completed August 1 through August 31, 2013 October 25, 2013 - for work completed September 1 through Sept. 30, 2013 November 22, 2013 - for work completed October 1 through October 18, 2013 Contract ends for 2013 on October 18, 2013. Payment schedule for 2014 is as follows: June 20, 2014 - for work completed April 28 through May 31, 2014 July 18, 2014 - for work completed June 1 through June 30, 2014 August 29, 2014 - for work completed July 1 through July 31, 2014 September 26, 2014 - for work completed August 1 through August 31, 2014 October 24, 2014 - for work completed September 1 through Sept. 30, 2014 November 21, 2014 - for work completed October 1 through October 17, 2014 Contract completion is October 17, 2014. 5. CONTRACTOR'S OBLIGATIONS TO SUBCONTRACTORS The Contractor shall pay any subcontractor within ten days of the Contractor's receipt of payment from the City for undisputed services provided by the subcontractor. The Contractor shall pay interest of one and one -half (1 -1 /2 %) percent per month or any part of a month to the subcontractor on any undisputed amount not paid on time pursuant to this provision to the subcontractor. The minimum monthly interest penalty payment for an unpaid balance of one hundred ($100.00) dollars or more shall be ten ($10.00) dollars. For an unpaid balance of less than one hundred ($100.00) dollars, the Contractor shall pay the actual penalty due under this provision to the subcontractor. A subcontractor who prevails in a civil action to collect interest penalties from the Contractor shall be awarded its costs and disbursements, including attorneys' fees, incurred in bringing this action. 6. PAYMENT BOND The Contractor agrees to pay all persons furnishing labor, supplies, equipment, space, or material to the Contractor in and about the performance of this Agreement, these persons to be paid first out of the amount due the Contractor, its agents, or assigns. Contractor shall furnish a bond or other collateral satisfactory to the City to indemnify the City against any lien. 7. PERFORMANCE BOND This Agreement shall not be in effect until the Contractor shall have executed and delivered to the City Clerk a performance bond executed by a corporate surety company authorized to do business in the State of Minnesota in the sum of the aggregate amount of this Agreement to secure the faithful performance of this Agreement by said Contractor conditioned that the Contractor shall well and truly perform and carry out the covenants, terms and conditions of this Agreement in strict accordance with its provisions. 2of5 8. INSURANCE Contractor shall not commence work under this Agreement until it has obtained all insurance required under this section and shall have filed the certificate of insurance or the certified copy of the insurance policy with the City. Each insurance policy shall contain a clause providing that it shall not be canceled by the insurance company without thirty (30) days written notice to the City of the intent to cancel. Minimum requirements: A. Worker's compensation insurance and employer's liability insurance as required by law. B. Contractor's comprehensive general and automobile liability insurance, including coverage for non -owned and hired vehicles, in limits as follows: General Liability - Bodily Injury - $500,000 each occurrence - $500,000 completed operations Property Damage -$100,000 OR Combined Single Limit - $500,000 each occurrence $500,000 aggregate Automobile Liability - Bodily Injury - $250,000 each person - $500,000 each occurrence Property Damage - $100,000 each occurrence - $200,000 aggregate OR Combined Single Limit - $500,000 C. The City of Apple Valley shall be listed as an additional insured on the above policies. In addition to all listed coverages, Contractor shall procure and maintain an Umbrella or Excess liability policy in a minimum limit of $1,000,000. 9. INDEMNIFICATION The Contractor shall indemnify and hold harmless the City and its officers, agents and employees from and against all claims, damages, losses or expenses, including attorney fees, which may be suffered or for which they may be held liable, arising out of or resulting from the assertion against them of any claims, debts or obligations in consequence of the performance of this Agreement by the Contractor, its employees, agents or subcontractors, whether or not caused in part by a party indemnified hereunder. Contractor shall comply with all applicable Laws and Regulations relating to the safety of persons or property, or to the protection of persons or property from damage, injury, or loss. 3 of 5 10. CONTRACT DOCUMENTS The contract documents shall include the following documents, as if fully set forth herein, and the Contractor acknowledges familiarity with said documents: A.) This Agreement B.) Information for Bidders C.) Specifications D.) Special Provisions E.) Proposal Form F.) Payment Bond G.) Performance Bond H.) Certificate of Insurance 11. WHOLE AGREEMENT This Agreement embodies the entire agreement between the parties including all prior understanding and agreements and may not be modified except in writing signed by all the parties. EXECUTED as of the day and year written below. CITY OF APPLE VALLEY Date By Mary Hamann- Roland, Mayor Date And Pamela J. Gackstetter, City Clerk 4of5 EXECUTIVE OUTDOOR SERVICES, L.L.C. Date By Date And STATE OF ) SS. COUNTY OF ) The foregoing was acknowledged before me this day of , 2013, by Thomas Fox, the (President or Chief Manager) of Executive Outdoor Services L.L.C., a Minnesota Limited Liability company, on behalf of the company. (Notarial Seal) Notary Public 5 of 5 PERSONNEL REPORT + July 11, 2013 EMPLOYMENT ACTIONS The following employment actions are recommended for City Council approval: First Last Pay Pay Pay Date Name Name Action Position Status Dept. Rate Type Scale (on or about) Michelle Claflin Hire Sales Clerk Part-Time 5020 $ 10.56 Hourly A 7/12/2013 Sean Tompkins Rehire Maintenance I Seasonal 1600 $ 11.74 Hourly D 7/12/2013 Acting Kent Zimmerman Assignment Working Foreman Full -time 5305 $ 29.13 Hourly D 7/10/2013 City of Apple Valley Human Resources Page 1 of 1 * *w Q City of Apple Valley MEMO Administration TO: Mayor and City Council Members FROM: Tom Lawell, City Administr t . U DATE: July 8, 2013 SUBJECT: Set Special City Council Informal Workshop Meeting — July 29, 2013 DISCUSSION The annual budget preparation process is well underway and staff has been busy working on their 2014 budget projections. It is anticipated that the recommended 2014 budget will be ready for distribution to the City Council in early August. Prior to then, City Finance Director Ron Hedberg and I would like to spend some time with the City Council to discuss market valuation trends, levy considerations and related budget issues for 2014. You may recall that we typically cover this information at our annual goal setting session. However, since the goal setting session occurred much earlier this year, the data was not yet available from Dakota County. Based on feedback received from City Council members, it appears that we will be missing one or more members at both the July 25 and August 8 City Council meetings. In that it would be ideal that all five elected officials be present for the budget conversation, I would like to propose that we meet on MondayJuly, 29 for an informal Council workshop Staff preference would be to meet at 4:30 p.m., but we could certainly move it later if that works better for the Council. I would anticipate the meeting to last 60 -90 minutes. ACTION REQUIRED Should the Council so desire, a motion should be made to formally set a Special City Council Informal Workshop meeting for Monday, July 29, 2013 beginning at 4:30 p.m. at the Apple Valley Municipal Center. S.A 000 0000 000®0 .®00 ego City of Apple Valley MEMO Administration TO: Mayor and City Councilmembers FROM: Tom Lawell, City Administr DATE: July 8, 2013 SUBJECT: Recognition of Retiring DCTC President Dr. Ron Thomas DISCUSSION Dakota County Technical College (DCTC) President Ron Thomas retired from his position on July 1, 2013 after more than 13 years as the college's chief administrator. During his tenure, Dr. Thomas expanded DCTC's offerings, including the creation of the Partners in Higher Education facility located in Apple Valley. This unique partnership brought together DCTC, St. Mary's University and Inver Hills Community College in one convenient location at the former Apple Valley City Hall. Under Dr. Thomas' leadership, DCTC has been instrumental in helping prepare students for the workforce. Companies, such as Apple Valley's own Uponor, rely on DCTC to help insure their success. A summary of Dr. Thomas' many notable achievements is attached. Dr. Thomas has been a true partner to the City of Apple Valley during his tenure at DCTC. He has been invited to our July 11 City Council meeting to be recognized for his service to DCTC and our community. ACTION REQUIRED A Certificate of Appreciation has been prepared for presentation to Dr. Thomas. Ron Thomas Retires as DCTC President I RealMagazine — Summer/Fall 2013 Page 1 of 5 Hwa �t _��. a I�.�a.. w .., HOME I FEATURES, NEWS 1 RON THOMAS RETIRES AS DCTC PRESIDENT Ron Thomas R eti res as DC Presi April 18, 2013 on peaturQS, Neva 1 Comment i f i Thirteen years of service founded on creating opportunities Ronald E. Thomas, Ph.D., the president of Dakota Count Technical College, announced that he will be retiring July 1 2013, after more than 13 years of service as the college's chief administrator. During his tenure as president, Thomas guided DCTC to its current status as a modern, relevant, student - centric technical college with a mission focused on delivering educational opportunities that lead to gainful, lifelong employment for DCTC graduates. mm .. An Illinois native, Thomas grew up in the blue - collar, coal- mining community of West Frankfort in the state's southern region. He graduated from Roxana Hioh School in nearby Roxana before earning his Bachelor of Science in social science and physical education at Truman State University in Kirksville, Mo. He went on to earn a Master of Science in guidance from Southern Illinois University Edwardsville and later his Ph.D. in education from SIU Carbondale He served as dean and interim president at Rochester Community and Technical College before accepting the presidency at Coffeyville Community Collepe Coffeyville, Kan. He became president of Dakota County Technical College in September of 1999. "When I first came to DCTC, I was excited and honored to be back in Minnesota," Thomas said. "I knew that DCTC was a college full of promise due to its strategic location, strong partnerships with President Thomas expelling the orange business and industry, top - quality academic programs, and faculty and staff that had established carpet an innovative, can -do culture on campus. My job was to build on that tradition within the complexity of the MnSCU system while raising awareness at the state and national level regarding the proven benefits of technical education." Thomas took on his role as DCTC president with student success as his number one priority. His career in higher education was based on his drive to create opportunities for students through expanded extracurricular activities, career - focused academic programs and front - burner relationships with prospective employers in career fields across the board. To carry out that critical responsibility, he made major advances in providing resources, direction and support throughout http: / /real.dcte.edu/fa112013/ 2013 /04 /18 /ron- thomas- retires- as -detc- president/ 7/5/2013 Ron Thomas Retires aoDCTC President RealMagazine — Summer/Fall 2Ol3 Page 2of5 the full range m college departments, including enduring improvements m.51ude.o.t. Life, Operations, the Business Office, Student Services, Customized Traini a and academic programming as well ao landmark enhancements on the college's Rosemount campus and the addition of two satellite sites, Partners in Hioner Education m Apple Valley and the [[Zoainboo Cente in Eagan ^ocTo is a caring community of dedicated professionals that works collectively to provide what's best for our stuuents.^ Thomas said, 'As president, |nevor stopped looking for ways m engage our [-_ ... ..................... - students and champion the efforts of President Thomas congratulating graduate ooTo staff and faculty. Perhaps the best at commencement approach m succeed on both fronts |uto develop stronger internal collaborations and external partnerships. You can't accomplish such goals uys still. You need mue creative and ready to break new omung.^ App a more entrepreneurial model m higher education iamnreardmmnmegomstanuard at colleges and universities across the country. Thomas exemplified that management style both at ooro and »v serving aa chair ovthe National Associadon for Community College Entrepreneurship (NACCE) during his time as president. He also oversaw the establishment of a new program at the college |n tandem with the Institute for �����-------'--- Business, Innova & Entrepreneurship headquar et the college's Apple Valley site. This photo, taken b9a Photography student, hangs in President Thomas' office toremind Entrepreneurial thinking also prompted the him of his duty ou provide students with the creation m the college's Nanosucience best possible options I2q��nmoram Thanks tothat _ program, which ie unique atthe twn'raa, college level, oCrC became the host site for the Midwest Regional Center for Nanotec Education, better known as Nano-Link a � project funded uyasa million grant from the National Science Foundation. | � Kelly munougo.vice president of academic and student affairs at the college, reported that Thomas has o knack for finding and advancing opportunities that at first glance might not seem like wancm«|enmy Technology Director Deb a natural fit for a technical college, but eventually pan out as innovative and advantageous. Newberry kig»V with students inlab - --------- "Dr. Thomas provokes thought and off inspires people m pursue their |geas.^ murtamnh said. "As afacilitator, he helped propel us forward while maintaining the same mission we've had for essentially our entire emmanna.^ Murtaugh added that Thomas truly cares about the institution and its people. "He goes out of his way to make sure our students have a voice," she said. "He's always had an open door policy for students at this campus. If it wasn't the right thing to do for students, it certainly wasn't the right thing to do." Toomae /ouxo back on his tenure at ooTo with pnuo, knowing that students benefited frvm more ------------ opportunities while faculty and their programs received more updated equipment. Staff benefited Gum or No Gold at ooxaO* oovwraxo as well, advancing their careers with more opportunities for professional development. (DoTo Foundation Chair Greg Miller auWilly ^| think all the pieces were always mmm.^ Thomas said. "We just needed to take those pieces and refine them and then share them with our community and our business partners. I know I leave a better college and I am proud nr what weaccompnsheu.^ http://real. dctc. edu/fa11201 3/2013 /04/1 8/ron-thomas-retires-as-dctc -president/ 7/5/2013 Ron Thomas Retires as DCTC President I RealMagazine — Summer/]Fall 2013 Page 3 of 5 As for the future, Thomas knows he will miss working with students most of all, "Promoting student success will always be a part of my life,' he said. 'I will just be carrying on that trust in a different way. High points of an effective, innovative tenure • Began tenure at DCTC in September 1999 IT Training Center opened in Eagan in 1999 • Created Student Life and Wellness Center facilities • Expanded DCTC Student Life to include more than 20 clubs and organizations Took statewide leadership role in Phil There Karma for several ........... years Developed a comprehensive recognition event for the A!I-Minnesota Academic Team Enhanced opportunities for U.S. Armed Forces veterans at DCTC President Thomas with wife, Ann, at 2013 Veterans Resource Center on campus True Blue Gala College named Yellow Ribbon Company Established DCTC TRIO Student Support Services and Upward Bound through Department of Education grants Launched athletics at DCTC, which now encompasses six NJCAA varsity teams Men's soccer Women's soccer Women's fastDitch softball Men's baseball • Men s basketball Women's vollevball Three new sports state-of-the-art facilities on campus • Ames Soccer Complex Ames Field Blue Knights Fastpitch Softball Field YMCA Family Center proposed for DCTC Rosemount campus Logo change introduces college community to Future Guy in 2000 Founded Partners In Higher Education in Apple Valley in 2003 Secured Flint Hills Community Partnership grant to launch the Institute for Business, Innovation & Entrepreneurship in 2004 • DCTC received $7.38 million through capital bonding to renovate the DCTC Library, library atrium, Learning Center, Instructional Technology Cents, Information Systems classrooms, Visual Communications office, lab and classroom space as well as some general classrooms Launched first multidisciplinary two-year NanoscienCe Technology program in partnership with the University of Minnesota in 2004 • Received $3 million NSF grant in 2008 for Nano-Link (Midwest Regional Center for Nanotechnology Education) Fostered development of SkillsUSA and Business Professionals of America programs that compete successfully at state and I national levels Brought DCTC entrepreneurship initiatives to the national scene through NACCE Served three years as NACCE board chair Y . Attended nine NACCE national conferences Bob Voss named NACCE Faculty Member of the Year in 2008 19 -------- — -------- - Noel;a Urzua Vasquez named 7th Annual NACCE Entrepreneur of the Year in 2009 Christine Mollenko f-Pi sie named first-ever NACCE Fellow in 2013 Oversaw development of programs such as TXT. T eens eXperiencing Technical Education that enhance outreach with K-12 and the community. DCTC received $7.23 million through capital bonding to carry out Phase I of the Transportation and Emerging Technologies Renovation Proje:,tin 2012 • DCTC will request $6.9 million to complete Phase It of the project in 2014 Led DCTC Customized Training to becoming a business model for the Minnesota State Colleges and Universities system Helped secure DCTC as lead for MnSCU Transportation Consortium I =_n http://real.detc.edu/fa112013/2013/04/18/ron-thomas-retires-as-dctc-president/ 7/5/2013 Ron Thomas Retires as DCTC President I RealMagazine — Summer/Fall 2O13 Page 4 of 5 Most effective, versatile Operations department in MnSCU system • In -house projects, including ISD 917 office area, new Student Services area and numerous classroom remodels have freed up funds for other college projects Received state and national recognition for leadership as a college president Original signatory on ACUPCC (American College and University Presidents' Climate Commitment) 2004 and 2011 NCMPR District 5 Pacesetter of the Year • 2007 Stars of Education Award for Distinguished Service Postsecondary— national honor bestowed by National Association of State Directors of Career Technical Education Consortium • Provided leadership to more than a dozen MnSCU, local state and national groups and organizations DCTC serving as lead in MnSCU Transportation Consortium Chaired Metro Alliance Group j € Co- chaired MnSCU IT Committee of the Leadership Council - ° -° Co- chaired MnSCU Advancement Committee of the Leadership Council Convened Chancellor Rosenstone's Workgroup #2: How should MnSCU meet the future workforce needs of Minnesota? DCTC Customized Training division emerged as model for MnSCU system Oversaw DCTC Foundation portfolio increase from $500,000 to $3.2 million in a decade {{ i� Oversaw creation of $800,000 Endowment for Employment in 2010 Received two HLC -NCA 10 -year re- accreditations during tenure Partnerships with GM and Chrysler led to corporate on- campus technician training centers Partnership with ISD 917 on track to establish Transportation Academy • Provided leadership for the creation of 130 new academic award offerings at DCTC New programs launched Entrepreneurship /Small Business • Multicultural Management ___ - — R --- Railroad Conductor Technology Nanoscience Technology Civil Engineering Technology i Energy Technical Specialist - Nuclear Emphasis Exercise and Sport Science - Electrical Construction and Maintenance Technology rv• i� Biomedical Equipment Technology • Healthcare Documentation Specialist Hospitality Lodging Management Spa & Resort Management Individualized Studies Sport Management . Concrete and Masonry a Led the college to 42 percent enrollment growth over a decade I Leaves a college in 2013 that is financially healthy, growing and well - positioned for a bright future For more information about DCTC and the tenure of President Thomas, contact: ep o,rte„ Director of Marketing and Communications 651- 423 -8578 l i i 3 R , http: // real. dctc. edu /fa112O13 /2013 /04 /18 /ron- thomas- retires- as -dctc- president/ 7/5/2013 Ron Thomas Retires as DCTC President RealMagazine — Summer/Fall 2013 Page 5 of 5 i i _ l i i Pos* to Facebook 8 E i N DQTC Advoca , Award' The Perfect Lifestyle ( General Education I RealEvtagazine — ReralMaciazine — ReaiMauazine — SurnnierlFall2013 Summer /Fall201— SummertFall2013 Tags. F Pres ldent,Ronald E. Thomas l One Response to Ron Thomas Retires as DCTC President MW Eylc Noslo says —� You will be missed Dr. T! Reply fbu�#ri ,c,�oi3 ReaL�la�zaziny - Samzn €�r!Z�at! 2t�zg A'i rigI�ts r•eser�ec. Uatad K2c�1Z,� http: / /real.dctc.edu/fa112013/ 2013 /04 /18 /ron- tomas- retires- as -dctc- president/ 7/5/2013 S.g City of Apple e MEMO TO: Mayor, City Council, and City Administrator FROM: Pamela J. Gackstetter, City Clerk DATE: July 8, 2013 SUBJECT: URBAN AFFAIRS ADVISORY COMMITTEE VACANCY On April 25, 2013, the Council authorized accepting applications for the Urban Affairs Committee vacancy. Three applications were received by the specified deadline and provided to you under separate cover. Listed below are the names of those individuals. Teresa (Teri) Whiting Melissa Novak Walton Mahlum There is one vacancy. The appointment has a three -year term expiring March 1, 2016. Staff recommends considering appointment at the July 11, 2013, City Council meeting. If the Council would like to fill the vacancy, ballots will be distributed. A copy of the resolution establishing procedures for appointing committee members is attached for your review. Following the balloting process, a motion should be made adopting the attached resolution appointing the individual to the Committee. Recommended Action Motion adopting the resolution appointing to the Urban Affairs Advisory Committee for a term expiring March 1, 2016. :PJg Attachments CITY OF APPLE VALLEY RESOLUTION NO. 1997 -165 A RESOLUTION ESTABLISHING A PROCEDURE FOR APPOINTMENT TO FILL POSITIONS ON COMMISSIONS AND COMMITTEES WHEREAS, the City Council has established advisory commissions and committees whose members are appointed by the Council and any vacancies during a term are also filled by Council appointment, and WHEREAS, the City Council desires to establish a written procedure by which to make such appointments, and WHEREAS, this procedure will be used as a preliminary process and not a binding Council action; further Council action, by motion, will be necessary to appoint candidates for the positions. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, that the following procedure will be used to reduce the number of candidates considered by the Council in making appointments to advisory commissions and committees and to fill any vacancies thereon: 1. The Mayor will call for nominations for a position or positions from the Councilmembers. 2. A nominee may decline the nomination at any point up to the time that nominations are closed. 3. When no further nominations are offered, the Mayor will close nominations. 4. If the number of nominations is equal to the number of positions to be filled, a motion to make the appointment shall be in order. The motion shall be in the form of. "I move to appoint to the position of " Vote shall be by roll call with the Mayor casting the first vote and the Council alternating from right to left of the Mayor, starting with the member to the right of the Mayor. 5. If the number of nominations is greater than the number of positions to be filled, a written roster will be prepared listing the nominees and the Council shall proceed in the following manner: a) On the first round, and any subsequent rounds, each Councilmember shall, in writing, select that certain number of names which is one less than the total number of the names appearing. b) After the City Clerk has received the selection from each Councilmember, the City Clerk shall record the selection and announce the remaining names. c) Any name or names not having been selected by more than two of the Councilmembers shall be stricken by the City Clerk from the succeeding round and shall no longer appear as a name(s) to be considered by the Council; except that, if after selection by the Council there results a tie between or among all the names appearing on the round, the Council, in writing shall again select until one or more names have been stricken; provided, however, that if such a situation exists, the Council shall not reselect more than three times. In such a situation, the process shall end. Otherwise, the process shall end when only one name remains. d) After the process has ended, a motion to make the appointment shall be in order. The motion shall be in the form of: "I move to appoint to the position of " Vote shall be by roll call with the Mayor casting the first vote and the Council alternating from right to left of the Mayor, starting with the member to the right of the Mayor. ADOPTED this 10th day of July, 1997. /s/ Gary L. Humphrey Gary L. Humphrey, Mayor ATTEST: /s/ Mary E. Mueller Mary E. Mueller, City Clerk CITY OF APPLE VALLEY RESOLUTION NO. 2013- RESOLUTION APPOINTING URBAN AFFAIRS ADVISORY COMMITTEE MEMBER WHEREAS, Section 32.02 of the Apple Valley City Code, as amended, provides for appointment by the City Council of members of the Urban Affairs Advisory Committee; and WHEREAS, a vacancy now exists on the Urban Affairs Advisory Committee due to the resignation of Shirley Doering. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, that is hereby appointed to the Urban Affairs Advisory Committee for a term expiring March 1, 2016. BE IT FURTHER RESOLVED that members of the Urban Affairs Advisory Committee are then as follows: Name Term Expires 1. Pamela Sohlberg March 1, 2014 2. Earl Wilson March 1, 2014 3. Edwin Holmes March 1, 2015 4. Sharon Schwartz March 1, 2015 5. Barry Berg March 1, 2016 6. Sandy Breuer March 1, 2016 7. March 1, 2016 ADOPTED this 11th day of July, 2013. Mary Hamann - Roland, Mayor ATTEST: Pamela J. Gackstetter, City Clerk URBAN AFFAIRS COMMITTEE July 11, 2013 ROUND NO. ❑ Walton Mahlurn ❑ Melissa Novak ❑ Teresa (Teri) Whiting Name 8. .... City of App Valle y M EMO City Clerk's Office TO: Mayor, City Council, and City Administrator FROM: Pamela Gackstetter, City Clerk DATE: July 8, 2013 SUBJECT: CALENDAR OF EVENTS Following are upcoming events for your calendars: Day /Date Time Location Event Wed /July 10 7:00 p.m. Municipal Center Traffic Safety Advisory Committee Thur. /July 11 5:00 p.m. Municipal Center Special Informal City Council Meeting Thur./July 11 7:00 p.m. Municipal Center Regular City Council Meeting Fri. /July 12 6:00 -9:00 p.m. Kelley Park Music in Kelley Park Concert Series Tue./July 16 2:00 p.m. Municipal Center Cemetery Advisory Committee Wed /July 17 7:00 p.m. Municipal Center Planning Commission Thu r. / July 18 5:00 -7:00 p.m. ABLE Fire Training Open House and Ribbon Cutting Facility, Burnsville Ceremony Fri. /July 19 6:00 -9:00 p.m. Kelley Park Music in Kelley Park Concert Series July 19 -20 6:00 p.m.-5:30 a.m. Quarry Point Park Relay for Life of Apple Valley Wed. /J 24 4:30 -6:30 p.m. Warners' Stellian Warners' Stellian Grand Re- Opening Thur./July 25 7:00 p.m. Municipal Center Regular City Council Me eting Fri. /July 26 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 informational or social gathering. Only at events marked with an asterisk will any action of the Council take place. :sam R55CKREG LuG20000 CITY OFAPF, ALLEY 7/3/_ 15:35:22 Council Check Register Page - 1 6/29/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 2340 7/5/2013 100709 BATTERIES PLUS 27.68 FIRE - BATTERIES, EMERG LIGHTING00035612 229321 35612 1340.6215 EQUIPMENT -PARTS FIRE BLDG & GROUNDS MNTC 27.68 2341 7/5/2013 100828 BREUER,SCOTTA 115.23 REC- MILEAGE JUNE BREUER 229460 20130630 1700.6277 MILEAGE /AUTO ALLOWANCE PARK & RECREATION MANAGEMENT 115.23 2342 7/5/2013 101270 BROWNELLS INC 602.71 POL- EOTECH CQB T -DOT W SIGHT 229322 905699100 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS /PATROL 38.77- 229322 905699100 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 563.94 2343 7/5/2013 100319 CENTERPOINT ENERGY 45.96 LIQ1 MAY 229408 56265598 5025.6256 UTILITIES - NATURAL GAS LIQUOR #1 OPERATIONS 19.29 LIQ2 MAY 229409 55533673 5065.6256 UTILITIES - NATURAL GAS LIQUOR #2 OPERATIONS 96.75 FIRE STN 1 MAY 229420 55888184 1340.6256 UTILITIES- NATURAL GAS FIRE BLDG & GROUNDS MNTC 35.25 FIRE STN 2 MAY 229421 55851539 1340.6256 UTILITIES - NATURAL GAS FIRE BLDG & GROUNDS MNTC 24.82 FIRE STN 3 MAY 229422 55533657 1340.6256 UTILITIES- NATURAL GAS FIRE BLDG & GROUNDS MNTC 335.38 IA2 MAY 229423 55978928 5265.6256 UTILITIES - NATURAL GAS ARENA 2 BLDG MAINTENANCE -HAYES 23.59 WELL 1 MAY 229424 55887046 5320.6256 UTILITIES - NATURAL GAS WATER WELUBOOSTER STN MNT /RPR 17.85 WELL 2 MAY 229425 55675664 5320.6256 UTILITIES - NATURAL GAS WATER WELUBOOSTER STN MNT /RPR 19.38 WELL 4 MAY 229426 55851604. 5320.6256 UTILITIES - NATURAL GAS WATER WELUBOOSTER STN MNT /RPR 214.13 WELL 5 MAY 229427 55851562 5320.6256 UTILITIES- NATURAL GAS WATER WELL /BOOSTER STN MNT /RPR 64.43 UTIL WTP MAY 229428 55877872 5325.6256 UTILITIES- NATURAL GAS WATER TREATMENT FCLTY MNTC /RPR 17.13 460 REFLECTION RD MAY 229429 75761361 5380.6256 UTILITIES- NATURAL GAS SEWER LIFT STN REPAIR & MNTC 428.75 GOLF MAY 229430 96338967 5110.6256 UTILITIES- NATURAL GAS GOLF CLUBHOUSE BUILDING 46.64 CMF STRG BLDG 1 MAY 229431 56034416 1540.6256 UTILITIES - NATURAL GAS CMF BUILDINGS & GROUNDS MNTC 19.24 CMF STRG BLDG 2 MAY 229432 55793483 1540.6256 UTILITIES - NATURAL GAS CMF BUILDINGS & GROUNDS MNTC 31.75 CMF STRG BLDG 3 MAY 229433 56696487 1540.6256 UTILITIES - NATURAL GAS CMF BUILDINGS & GROUNDS MNTC 79.09 SWIM BLDG MAY 229434 56284078 1940.6256 UTILITIES - NATURAL GAS AQUATIC SWIM CENTER 19.29 SWIM PARK MAY 229435 79512695 1940.6256 UTILITIES- NATURAL GAS AQUATIC SWIM CENTER 14.27 HAGEMEISTER PK MAY 229436 56100324 1730.6256 UTILITIES- NATURAL GAS PARK BUILDING MAINTENANCE 43.66 VAL MID PK MAY 229437 55611420 1730.6256 UTILITIES- NATURAL GAS PARK BUILDING MAINTENANCE 16.41 DELANEY PARK MAY 229438 55372148 1730.6256 UTILITIES- NATURAL GAS PARK BUILDING MAINTENANCE 13.53 HUNTINGTON PK MAY 229439 56346620 1730.6256 UTILITIES- NATURAL GAS PARK BUILDING MAINTENANCE 20.00 GALAXIE PK MAY 229440 55848238 1730.6256 UTILITIES - NATURAL GAS PARK BUILDING MAINTENANCE 20.00 AV EAST PK MAY 229441 55851521 1730.6256 UTILITIES- NATURAL GAS PARK BUILDING MAINTENANCE 14.96 TEEN CENTER MAY 229442 56281637 1730.6256 UTILITIES- NATURAL GAS PARK BUILDING MAINTENANCE 306.84 AVCC MAY 229443 55686299 1900.6256 UTILITIES- NATURAL GAS AV COMMUNITY CENTER 95.81 HCSC MAY 229444 79615332 1920.6256 UTILITIES- NATURAL GAS HAYES COMMUNITY & SENIOR CTR 4,727.48 SWIM MAY 229445 78955218 1940.6256 UTILITIES - NATURAL GAS AQUATIC SWIM CENTER R55CKREG LOG20000 CITY OF APPLE VALLEY 7/3/2013 15:35:22 Council Check Register Page- 2 6/29/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 1,368.30 REDWOOD MAY 229446 55612972 1930.6256 UTILITIES- NATURAL GAS REDWOOD POOL 8,179.98 2344 7/512013 138158 CRIMSON FIRE 248,376.00 FIRE - PUMPER PREPAYMENT 00051442 229377 4383 2007.6730 CAPITAL OUTLAY - TRANSPORTATION LGA/EQUIP CERTIFICATES 248,376.00 2345 7/5/2013 100133 DAY DISTRIBUTING CO .40 BEER #1 00000115 229496 699416 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 2,956.74 BEER #1 00000115 229497 704333 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 36.80 TAX #1 00000115 229498 705327 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 3,085.05 BEER #1 00000115 229498 705327 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 22.40 TAX #1 00000115 229499 706354 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 3,340.65 BEER #1 00000115 229499 706354 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 3,026.88 BEER #1 00000115 229500 707455 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 1,810.17 BEER #2 00000115 229501 704332 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 2,541.25 BEER #2 00000115 229502 705326 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 854.05 BEER #2 00000115 229503 705352 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 1,202.30 BEER #2 00000115 229504 707453 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 1,484.94 BEER #3 00000115 229505 704337 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 21.00 TAX #3 00000115 229506 705330 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 1,829.50 BEER #3 00000115 229506 705330 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 36.80 TAX #3 00000115 229507 706360 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 1,096.60 BEER #3 00000115 229507 706360 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 43.90 TAX #3 00000115 229508 707461 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 2,279.95 BEER #3 00000115 229508 707461 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 1,656.00 BEER #1 00000115 229511 706684 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 27,325.38 2346 7/512013 100976 DICK'S LAKEVILLE SANITATION IN 441.13 UTIL -10 YD 3/27 - 5/31/13 229477 DT0000504138 5375.6240 CLEANING SERVICE /GARBAGE REMOVSEWER MAINTENANCE AND REPAIR 441.13 2347 7/512013 113547 ESS BROTHERS & SONS INC 1,769.85 WQ -QUICK SET RPR CONCR PATCF00051451 229336 SS2394 5505.6269 REPAIRS -OTHER STORM DRAIN UTILITY 1,769.85 2348 715/2013 119126 EXTREME BEVERAGES LLC 94.50 TAX #1 00043761 229490 W766268 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 123.50 TAX #1 00043761 229491 W774097 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 137.50 TAX #1 00043761 229492 W778107 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 92.00 TAX #2 00043761 229493 W770176 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK 'HASES R55CKREG _,:i20000 CITY OF APi ALLEY 7/3, 15:35:22 Council Check Register Page - 3 6/29/2013 - 7/5/2013 Check # Date Amount Supplier/ Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 29.00 TAX #2 00043761 229494 W774098 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 31.50 TAX #3 00043761 229495 W778109 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 508.00 2349 715/2013 100217 GRAINGER 73.57 INDUSTRIAL GLASS THERMOMETERS 229341 9166030487 1930.6229 GENERAL SUPPLIES REDWOOD POOL 87.44 POOL - COMPACT THERMOMETERS 229342 91690369014 1930.6229 GENERAL SUPPLIES REDWOOD POOL 73.57- GLASS THERMOMETERS RETURN 229343 9169039030 1930.6229 GENERAL SUPPLIES REDWOOD POOL 635.60 SWIM -2 HP MOTOR 229344 9169732873 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 375.09 UTIL- SOLENOID VLAVE /SHOE COVW0069648 229345 9172686181 5325.6215 EQUIPMENT -PARTS WATER TREATMENT FCLTY MNTC /RPR 1,098.13 2350 7/5/2013 100491 GREATER TWIN CITIES UNITED WAY 106.00 UNITED WAY DEDUCTION 229399 702131013005 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 106.00 2351 7/5/2013 101169 HAWKINS INC 855.86 POOL- VALVENACUUM SOLENOID P116044824 229346 3476163RI 1930.6229 GENERAL SUPPLIES REDWOOD POOL 855.86 2352 71512013 101696 LAW ENFORCEMENT LABOR SERV 1,620.00 POL UNION DUES #71 229390 7021310130010 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,620.00 2353 7/5/2013 100279 LAW ENFORCEMENT LABOR SERVICES 405.00 SGT UNION DUES #243 229396 702131013002 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 405.00 2354 7/5/2013 102103 M A ASSOCIATES 121.47 FIRE -BLDG CLEANING SUPPLIES 00071929 229352 5520 1340.6229 GENERAL SUPPLIES FIRE BLDG & GROUNDS MNTC 121.47 2355 7/5/2013 138249 MINNESOTA ENVIRONMENTAL FUND 70.00 MINNESOTA ENVIRONMENTAL FUND 229395 7021310130015 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 70.00 2356 7/5/2013 118834 OPEN YOUR HEART 123.93 OPEN YOUR HEART DEDUCTION 229391 7021310130011 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 123.93 2357 7/5/2013 103014 PADGETT, MARCIE D 149.60 REC- MILEAGE JUNE PADGETT 229461 20130628 1700.6277 MILEAGE /AUTO ALLOWANCE PARK & RECREATION MANAGEMENT R55CKREG LOG20000 CITY OF APPLE VALLEY 7/3/2013 15:35:22 Council Check Register Page- 4 6129/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business U nit 149.60 2358 715/2013 100886 PARK SUPPLY OF AMERICA INC 334.22 CH- PLUMBING SUPPLIES 00069479 229353 53103700 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC 334.22 2359 7/5/2013 100496 VAN PAPER CO 2.18- BAGS #1 DISCT 00008795 229509 277977 5025.6333 GENERAL -CASH DISCOUNTS LIQUOR #1 OPERATIONS 218.17 BAGS #1 00008795 229509 277977 5025.6229 GENERAL SUPPLIES LIQUOR #1 OPERATIONS 1.61- BAGS #2 DISCT 00008795 229510 278231 5065.6333 GENERAL -CASH DISCOUNTS LIQUOR #2 OPERATIONS 161.15 BAGS #2 00008795 229510 278231 5065.6229 GENERAL SUPPLIES LIQUOR #2 OPERATIONS 375.53 2360 7/5/2013 119521 WILSKE, JOSHUA J 12.48 IT MILEAGE JUNE WILSKE 229462 20130620 1030.6277 MILEAGE /AUTO ALLOWANCE INFORMATION TECHNOLOGY 12.48 2361 7/6/2013 100363 XCEL ENERGY 89.32 POL GUN RANGE ELECTRIC 229360 476449372 1255.6255 UTILITIES- ELECTRIC POLICE GUN RANGE 89.32 253077 7/3/2013 144462 HAMBURG INVESTMENTS 37.50 REFOVPMT UTIL -15818 GRIFFON PA 229362 20130628 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 37.50 253078 7/3/2013 144464 HEARN, LYLE 12.72 REF OVPMT UTIL -15656 FINCH AVE 229363 20130628 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 12.72 253079 7/312013 144465 HOGAN, JEROME 10.47 REF OVPMT UTIL -14387 EMBRY PA 229364 20130628 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 10.47 253080 7/3/2013 144466 MADISON, CONNIE 12.13 REF OVPMT UTIL -14411 FLORA WAY 229365 20130628 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 12.13 253081 713/2013 140807 PHILLIPS, JAMES 80.81 REF OVPMT UTIL -12746 DIAMOND P 229366 20130628 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 80.81 263082 7/3/9 144467 RINGKOB, JENNIFER R55CKREG WG20000 CITY OF API . , ALLEY 7/1, 15:35:22 Council Check Register Page - 5 6129/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business U nit 40.69 REF OVPMT UTIL -14327 ESTATES A 229367 20130628 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 40.69 253083 713/2013 100524 SOUTHERN WINE & SPIRITS OF MN 6,880.41 LIQ #1 00050756 229512 1040828 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 92.58 LIQ #1 00050756 229513 1043368 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 4,613.00 LIQ #1 00050756 229514 1045850 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 15,580.57 LIQ #1 00050756 229515 1048324 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 2,744.00 WINE #1 00050756 229516 1043367 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 688.00 WINE #1 00050756 229517 1043369 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 96.00 WINE #1 00050756 229518 1045851 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 3,197.00 WINE #1 00050756 229519 1048319 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 288.00 WINE #1 00050756 229520 1048320 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 1,104.00 WINE #1 00050756 229521 1048321 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 240.00 WINE #1 00050756 229522 1048322 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 80.00 WINE #1 00050756 229523 1048323 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 44.00- CMWINE #1 00050756 229524 2596 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 9.00- CMWINE #1 00050756 229525 9009083 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 3,284.15 LIQ #2 00050756 229526 1040829 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 2,516.39 LIQ #2 00050756 229527 1045852 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 6,034.66 LIQ #2 00050756 229528 1048328 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 96.00 WINE #2 00050756 229529 1043371 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 600.00 WINE #2 00050756 229530 1043370 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 771.00 WINE #2 00050756 229531 1048325 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 8.00- CMWINE #2 00050756 229532 1048325 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 576.00 WINE #2 00050756 229533 1048326 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 72.00 WINE #2 00050756 229534 1048327 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 40.12 NOTAX #3 00050756 229535 1045897 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 5,672.37 LIQ #3 00050756 229536 1040875 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 45.00- CMLIQ #3 00050756 229537 9010913 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 5,052.79 LIQ #3 00050756 229538 1045896 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 130.45- CMLIQ #3 00050756 229539 1045896 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 10,493.93 LIQ #3 00050756 229540 1048379 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 2,408.00 WINE #3 00050756 229541 1040874 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 134.99 WINE #3 00050756 229542 1040876 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 9.00- CMWINE #3 00050756 229543 9010221 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 1,976.14 WINE #3 00050756 229544 1043420 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 308.50 WINE #3 00050756 229545 1043421 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 408.00 WINE #3 00050756 229546 1043422 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 3,034.50 WINE #3 00050756 229547 1048376 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 232.00 WINE #3 00050756 229548 1048377 5085.6520 WINE LIQUOR #3 STOCK PURCHASES R55CKREG LOG20000 CITY OF APPLE VALLEY 7/3/2013 15:35:22 Council Check Register Page - 6 6/29/2013 -7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 844.00 WINE #3 00050756 229549 1048378 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 96.00- CMWINE #3 00050756 229550 2732 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 128.25- CMLIQ #3 00050756 229551 3150 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 79,689.40 253084 7/3/2013 101431 HEALTH FUND, THE 104.00 HEALTH FUND DEDUCTION 229403 702131013009 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 104.00 253085 71312013 101199 NCPERS MINNESOTA 752.00 PERA LIFE INSURANCE JUNE 2013 229415 130701T 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 752.00 253086 71312013 112494 BROKMAN, COLLEEN 12.51 REC MILEAGE JUNE BROKMAN 229463 20130615 1800.6277 MILEAGE /AUTO ALLOWANCE REC PROGRAM GENERAL 12.51 253087 7/3/2013 144469 CHAMBERLAIN, MIKE 31.64 QP- MILEAGE MAY -JUNE CHAMBERLAI 229464 20130628 1945.6277 MILEAGE /AUTO ALLOWANCE QUARRY POINTE 31.64 253088 7/3/2013 144438 FERROZZO, KELSIE 19.25 QP- MILEAGE JUNE FERROZZO 229465 20130625 1945.6277 MILEAGE /AUTO ALLOWANCE QUARRY POINTE 19.25 253089 713/2013 101254 HAMANN- ROLAND, MARY 45.45 COUNCIL - MEALS /PARKING LMC CONF 229466 20130621 1005.6275 SCHOOLS /CONFERENCES /EXP LOCAL MAYOR /CITY COUNCIL 45.45 253090 7/312013 100925 HEMPHILL, KRISTIN 131.03 REC- MILEAGE JUNE HEMPHILL 229467 20130627 1825.6277 MILEAGE /AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIVITY 131.03 253091 7/312013 144470 KEDROWSKI, EMILY 42.94 REC MILEAGE JUNE KEDROWSKI 229468 20130612 1825.6277 MILEAGE /AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIVITY 42.94 253092 713/2013 144471 MOINICKEN, KYLE 42.94 REC MILEAGE JUNE MOINICKEN 229469 20130612 1825.6277 MILEAGE /AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIVITY 42.94 263093 7/3/ ?- 144473 NELSON, ALEXA R55CKREG L jG20000 CITY OF APF -.LLEY 7/3/: 15:35:22 Council Check Register Page - 7 6/29/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 24.86 REC- MILEAGE MAYA NELSON 229470 20130518 1825.6277 MILEAGE /AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIVITY 24.86 253094 7/3/2013 109091 PETERSON, JAY 150.00 IA1 -BOOTS J PETERSON 229472 20130624 5205.6281 UNIFORM /CLOTHING ALLOWANCE ARENA 1 MANAGEMENT 150.00 253095 7/3/2013 122348 PIEKARSKI, CASEY 90.93 REC- MILEAGE JUNE PIEKARSKI 229473 20130628 1805.6277 MILEAGE /AUTO ALLOWANCE REC PUPPET WAGON 90.93 253096 7/3/2013 134304 RUNEBORG, LINDA R 11. 87 REC- MILEAGE JUNE RUNEBORG 229474 20130601 1805.6277 MILEAGE /AUTO ALLOWANCE REC PUPPET WAGON 11.87 253097 7/3/2013 144472 SCHIEBEL, ERICA 42.94 REC MILEAGE JUNE SCHIEBEL 229475 20130612 1825.6277 MILEAGE /AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIVITY 42.94 253098 7/3/2013 140652 SMITH, MARCUS A. 32.97 IPBMA BIKE CRS -SMITH 229387 20130606 1225.6275 SCHOOLS /CONFERENCES /EXP LOCAL POLICE TRAINING 32.97 253099 7/3/2013 117062 WEISS, TODD R 50.28 REC- MILEAGE JUNE WEISS 229476 20130627 1700.6277 MILEAGE /AUTO ALLOWANCE PARK & RECREATION MANAGEMENT 50.28 253100 7/3/2013 103169 ANCOM TECHNICAL CENTER 95.00 FIRE- RPR /REPL PAGER 00044645 229320 38334 1330.6265 REPAIRS - EQUIPMENT FIRE OPERATIONS 95.00 253101 7/3/2013 100726 BUG BUSTERS INC 97.26 AVCC - GENERAL PEST CONTROL 00068979 229323 95313 1900.6249 OTHER CONTRACTUAL SERVICES AV COMMUNITY CENTER 97.26 253102 7/3/2013 100878 CHARTER COMMUNICATIONS 171.06 REC- INTERNET SVC TEEN CTR 00051441 229324 20130613 1840.6237 TELEPHONE /PAGERS REC TEEN PROGRAMS 171.06 253103 713/2013 120719 CROWN TROPHY 805.52 TROPHIES /MEDALS, JULY 4TH RUN 229325 356 1820.6229 GENERAL SUPPLIES REC CULTURAL PROGRAMS 805.52 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/3/2013 15:35:22 Council Check Register Page - 8 6/29/2013 -7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business U nit 253104 7/3/2013 100128 DAKOTA ELECTRIC ASSOCIATION 20.86 VALLEYWOOD RESERVOIR 229326 100711 5320.6255 UTILITIES - ELECTRIC WATER WELL /BOOSTER STN MNT /RPR 37.12 GALAXIE /FOUNDER LN SPRINKLER 229326 100711 1610.6255 UTILITIES - ELECTRIC STREET /BOULEVARD REPAIR & MNTC 112.20 QUARRY POINT WATER TOWER 229326 100711 5320.6255 UTILITIES- ELECTRIC WATER WELL /BOOSTER STN MNT /RPR 224.27 LIFT STN STRM SWR GALAXIE 229326 100711 5385.6255 UTILITIES- ELECTRIC SEWER STORM INFRASTRUCTURE 375.17 GOLF MAINTENANCE BLDG 229326 100711 5145.6255 UTILITIES- ELECTRIC GOLF SHOP BUILDING MAINTENANCE 795.30 STREET LIGHTS 229326 100711 5805.6545 NON - TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 2,437.00 GOLF CLUBHOUSE 229326 100711 5110.6255 UTILITIES - ELECTRIC GOLF CLUBHOUSE BUILDING 4,001.92 253105 7/3/2013 100141 DICKS VALLEY SERVICE 168.33 POL- TOW BILL 13 -701 JEEP GCK 229327 130974 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 168.33 POL -TOW BILL 13 -1381 AUDI A5 229328 132511 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 168.33 POL -TOW BILL 13 -1381 JEEP WRAN 229329 132296 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 168.33 POL -TOW BILL 13 -2221 LINCOLN Z 229330 133670 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 673.32 253106 7/3/2013 100434 DOUGHERTY MOLENDA SOLFEST HILL 24,020.00 POL LEGAL SERVICE - JULY 229331 66112730713 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 1 2,391.00 GEN LEGAL SERVICE - JULY 229332 66112720713 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES ` 36,411.00 253107 71312013 130658 DR TREE SERVICE & LANDSCAPING 5.00 REFUND-OVPMT TREE WORK LIC APP 229333 R107019 1001.4049 LICENSE -OTHER GENERAL FUND REVENUE 5.00 253108 7/312013 102257 ELECTRIC CITY PRINTING CO 144.12 REC- SAFETY PINS FOR RACE #S 00072084 229334 74133 1820.6229 GENERAL SUPPLIES REC CULTURAL PROGRAMS 9.27- 00072084 229334 74133 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 134.85 253109 7/3/2013 100407 EMERGENCY AUTOMOTIVE TECHNOLOG 2,137.24 FIRE -LIGHT BARS 00051409 229335 AW0409131 1350.6215 EQUIPMENT -PARTS FIRE VEHICLE MAINTENANCE 2,137.24 253110 7/312013 137636 FLAIR FOUNTAINS 74.81 PK- ELECTRICAL INSULATING RESIM0071282 229337 6990 1765.6215 EQUIPMENT -PARTS PARK EQUIPMENT MAINTENANCE 74.81 253111 7/3/2013 101088 FLANAGAN SALES INC 37,698.02 QUARRY PT SUN SHADE 229405 14533 7205.6735 CAPITAL OUTLAY -OTHER IMPROVEME RISK MANAGEMEW 'SURANCE R55CKREG L -20000 CITY OF APF LLEY 7/3/: 15:35:22 Council Check Register Page - 9 6/29/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Busin Unit 37,698.02 - 253112 7/3/2013 100769 FRONTIER COMMUNICATIONS OF MN 73.91 SWIM CENTER PHONE 229338 952953239205141 1940.6237 TELEPHONE /PAGERS AQUATIC SWIM CENTER 27 73.91 253113 7/3/2013 101507 GALAXIE CAR CARE CENTER 13.50 FIRE - VEHICLE WASHES 5/13 -31113 00039194 229339 1651021 1350.6265 REPAIRS- EQUIPMENT FIRE VEHICLE MAINTENANCE 13.50 253114 7/3/2013 142832 GENESIS EMPLOYEE BENEFITS INC 624.75 HR- RECORDKEEPING /PROCESSING 229340 18651 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 624.75 253115 7/3/2013 144439 GYAMFI, SOLOMON 50.00 REFUND REDWOOD DEPOSIT FEE 717 229406 1003713 1001.5110 RENTS - REDWOOD GENERAL FUND REVENUE 50.00 253116 7/3/2013 143991 HAWLEY, LLC 156.72 POL -TRUNK BAGS FOR BIKES 229347 502362000 1210.6211 SMALL TOOLS & EQUIPMENT POLICE FIELD OPERATIONS /PATROL 156.72 253117 7/3/2013 102847 HOWLAND'S IKON 5.34 ENG -LOGO APPLICATION 00045237 229407 130281 1510.6281 UNIFORM /CLOTHING ALLOWANCE PW ENGINEERING & TECHNICAL 5.34 SHOP -LOGO APPLICATION 00045237 229407 130281 1530.6281 UNIFORM /CLOTHING ALLOWANCE CMF SHOP EQUIP MNTC & REPAIR 37.41 UTIL -LOGO APPLICATION 00045237 229407 130281 5365.6281 UNIFORM /CLOTHING ALLOWANCE SEWER MGMT /REPORTS /DATA ENTRY 37.41 UTIL -LOGO APPLICATION 00045237 229407 130281 5305.6281 UNIFORM /CLOTHING ALLOWANCE WATER MGMT /REPORT /DATA ENTRY 96.19 STR -LOGO APPLICATION 00045237 229407 130281 1600.6281 UNIFORM /CLOTHING ALLOWANCE STREET MANAGEMENT 181.69 253118 713/2013 103314 INNOVATIVE OFFICE SOLUTIONS 78.70 LIQ1 -MISC GENERAL SUPPLIES 00040444 229378 INO310597 5025.6229 GENERAL SUPPLIES LIQUOR #1 OPERATIONS 24.56 SWIM -MISC OFFICE SUPPLIES 00040444 229379 INO304891 1940.6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 17.76 AVCC- MONITOR STAND 00040444 229380 INO304952 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 131.57 FIN -MISC OFFICE SUPPLIES 00040444 229381 INO306692 1035.6210 OFFICE SUPPLIES FINANCE 90.00 POL -MISC OFFICE SUPPLIES 00040473 229382 INO308449 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 3.12 AVCC - CALCULAOR /ADD TAPE 00040444 229383 INO309116 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 23.21 GOLF - CALCULATOR 00040444 229384 INO309427 5105.6210 OFFICE SUPPLIES GOLF MANAGEMENT 29.22 POOL -WALL CLOCKS 00040444 229385 INO309775 1930.6229 GENERAL SUPPLIES REDWOOD POOL 39.19 POL -MISC OFFICE SUPPLIES 00040473 229386 INO312237 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 437.33 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/3/2013 15:35:22 Council Check Register Page - 10 6/29/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 253119 7/3/2013 101320 ISD 196 250.00 LIFEGUARD INSTR TRAINING -LEMKE 229388 QLG1302 1940.6275 SCHOOLS /CONFERENCES /EXP LOCALAQUATIC SWIM CENTER 250.00 253120 7/3/2013 111243 JERRY'S TRANSMISSION SERVICE 1 241.25 FIRE - JOYSTICK 00071930 229351 21361 1350.6215 EQUIPMENT -PARTS FIRE VEHICLE MAINTENANCE 241.25 253121 713/2013 120273 KENNEDY & GRAVEN CHARTERED 313.50 CABLE - FRANCHISE RENEWAL SVCS 229349 114643 2012.6235 CONSULTANT SERVICES CABLE TV JOINT POWERS 313.50 253122 713/2013 132646 KWIK KOPY BUSINESS CENTER 219.15 POL- ENVELOPES 00070528 229350 13743 1205.6239 PRINTING POLICE RECORDS UNIT 219.15 253123 7/3/2013 100299 MASTER ELECTRIC CO 270.00 UTIL -CHECK WTP MAIN BREAKERS 00035237 229373 SD4344 5325.6266 REPAIRS - BUILDING WATER TREATMENT FCLTY MNTC /RPR 450.00 WQ- UPGRADE ASC- ALIMAG STM LF00035237 229374 SD4356 5505.6265 REPAIRS- EQUIPMENT STORM DRAIN UTILITY 1,505.99 RPR UNDERG BRK FELTON CT/1471IM035237 229375 SD4354 5805.6269 REPAIRS -OTHER STREET LIGHT UTILITY FUND 2,225.99 253124 7/3/2013 122618 MATTHEWS INTERNATIONAL 1,076.65 CEM -ADORE CELESTIAL VASE 00051347 229376 91954460 5605.6325 COLUMBARIUM CEMETERY 1,076.65 253125 713/2013 100311 METRO COUNCIL ENVIRONMENTAL SV 316.55- RETAINED % JUNE 229404 20130630 5301.4999 MISC UTILITY REVENUE WATER & SEWER FUND REVENUE 31,655.00 SAC COLLECTION JUNE 229404 20130630 5301.4922 SAC COLLECTIONS WATER & SEWER FUND REVENUE 31, 338.45 253126 713/2013 144475 NELSON ELECTRIC INC 23.76 REF- AVO40820 7528 149TH ST W 229471 13745 1001.4924 ELECTRICAL PERMIT GENERAL FUND REVENUE 23.76 253127 713/2013 110957 O'REILLYAUTOMOTIVE INC 75.60 POL -MICRO VBELT, TENTIONER #3100048564 229478 3245447444 1210.6215 EQUIPMENT -PARTS POLICE FIELD OPERATIONS /PATROL 60.43 FIRE - VBELTS 00048564 229479 325447304 1350.6215 EQUIPMENT -PARTS FIRE VEHICLE MAINTENANCE 3.73 UTIL -WIPER BLADES 00048564 229480 3245448585 5390.6215 EQUIPMENT -PARTS SWR EQUIPNEHICLE MISC MNTC /RP 14.92 UTIL -WIPER BLADES 00048564 229481 3245445974 5345.6215 EQUIPMENT -PARTS WATER EQUIPNEHICLE /MISC MNTC 48.61 STR- PENETRATING LUBE 00048564 229482 3245444752 1630.6229 GENERAL SUPPLIES STREET EQUIPMEr' INTENANCE R55CKREG ­320000 CITYOFAPI- _ ALLEY 7/3i. 15:35:22 Council Check Register Page - 11 6/29/2013 - 7/5/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 57.58 STR- PENETRATING LUBE 00048564 229483 3245444696 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCE 57.58- SR- PENETRATING LUBE, CREDIT 00048564 229484 3245444751 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCE 68.91 UTIL -BRAKE CLEANER 00048564 229485 3245447268 5345.6229 GENERAL SUPPLIES WATER EQUIPNEHICLE /MISC MNTC 134.48 FIRE - HUB /BEARING ASSY #4971 00048564 229486 3245447133 1350.6215 EQUIPMENT -PARTS FIRE VEHICLE MAINTENANCE 189.83 FIRE -OIL SEAL, PADS RTRS #4971 00048564 229487 3245447125 1350.6215 EQUIPMENT -PARTS FIRE VEHICLE MAINTENANCE 48.54 STR- PENETRATING LUBE 00348564 229488 3245447267 1630.6212 MOTOR FUELS /OILS STREET EQUIPMENT MAINTENANCE 48.54 UTIL - PENETRATING LUBE 00348564 229488 3245447267 5390.6212 MOTOR FUELS /OILS SWR EQUIPNEHICLE MISC MNTC /RP 66.11 POL- PRIMARY WIRE, VBELT 00348564 229488 3245447267 1210.6215 EQUIPMENT -PARTS POLICE FIELD OPERATIONS /PATROL 13.04- SHOP- DISCOUNT 00048564 229489 20130630 1530.6333 GENERAL -CASH DISCOUNTS CMF SHOP EQUIP MNTC & REPAIR 746.66 253128 7/3/2013 100428 SCHMITTY & SONS BUSES 172.50 REC -BUS SVC BIG THRILL FACTOR100071036 229354 67964 1825.6249 OTHER CONTRACTUAL SERVICES REC SUMMER PLAYGROUND ACTIVITY 172.50 253129 7/3/2013 100829 SHAMROCK GROUP INC 65. 19 GOLF EQUIP RENTAL 00051254 229355 1690680 5120.6310 RENTAL EXPENSE GOLF KITCHEN 65.19 253130 713/2013 142823 SHORESH THERAPY AND CONSULTATI 62.50 HR- SERVICES FOR MAY 2013 00071813 229356 20130610 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 62.50 253131 7/3/2013 100447 SOUTH RIVER HEATING & COOLING 547.66 FIRE -RPR AMBULANCE AC 00035271 229357 1316152 1340.6266 REPAIRS- BUILDING FIRE BLDG & GROUNDS MNTC 515.01 FIRE - SCHEDULED MMAINTAFS 1 00035271 229358 1316165 1340.6266 REPAIRS- BUILDING FIRE BLDG & GROUNDS MNTC 1,062.67 253132 7/3/2013 101753 SYSCO MINNESOTA, INC 199.33- GOLF- KITCHEN FOOD, CREDIT 00027785 229447 3316118PU 5120.6420 GOLF -FOOD GOLF KITCHEN 6,114.57 GOLF- KITCHEN SUPPLIES 00027785 229448 306050416 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 1,389.39 GOLF - KITCHEN SUPPLIES 00027785 229449 306060498 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 40.57- GOLF - KITCHEN FOOD, CREDIT 00027785 229450 306141452 5120.6240 CLEANING SERVICE /GARBAGE REMOVGOLF KITCHEN 320.49 GOLF - KITCHEN SUPPLIES 00027785 229451 306180669 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 298.04 GOLF - KITCHEN SUPPLIES 00027785 229452 306180670 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 330.11 GOLF - KITCHEN SUPPLIES 00027785 229453 306190370 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 379.63 REC -JCR RESALE 00040384 229454 306201158 1850.6540 TAXABLE MISC FOR RESALE REC SOFTBALL 575.52 POOL - RESALE 00040384 229455 306071227 1930.6540 TAXABLE MISC FOR RESALE REDWOOD POOL 322.79 POOL - RESALE 00040384 229456 306201157 1930.6540 TAXABLE MISC FOR RESALE REDWOOD POOL 505.19 SWIM- RESALE 00040384 229457 306211371 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 499.55 SWIM- RESALE 00040384 229458 306190642 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,396.57 SWIM- RESALE 00040384 229459 306181173 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER R55CKREG LOG20000 CITY OF APPLE VALLEY 7/3/2013 15:35:22 Council Check Register Page - 12 6/29/2013 — 7/5/2013 Check # Date Amount Su pplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit _ -- 11,891.95 253133 713/2013 100522 WITTEK GOLF SUPPLY 99.60 GOLF - PROXIMITY CARDS 00071447 229359 298283 5115.6229 GENERAL SUPPLIES GOLF PRO SHOP 6.41- 00071447 229359 298283 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 93.19 253134 7/312013 144461 YMCA CAMP ST CROIX 209.00 TEAM INITIATIVE -PLGD LEADERS 00071029 229361 20130617 1825.6275 SCHOOLS /CONFERENCES /EXP LOCAL REC SUMMER PLAYGROUND ACTIVITY 209.00 20130701 7/5/2013 100455 AFFINITY PLUS FEDERAL CREDIT U 2,127.10 CREDIT UNION DEDUCT 229398 702131013004 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,127.10 20130702 7/5/2013 101238 MINNESOTA CHILD SUPPORT PAYMEN 171.97 CHILD SUPPORT 229400 702131013006 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 415.32 CHILD SUPPORT 229401 702131013007 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 316.56 CHILD SUPPORT 229402 702131013008 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 903.85 20130703 7/5/2013 100392 PUBLIC EMPLOYEES RETIREMENT AS 38,409.90 EMPLOYEE SHARE PERA 229397 702131013003 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 49,786.44 CITY SHARE PERA 229397 702131013003 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 88,196.34 20130704 7/5/2013 129576 US BANK 224.34 SERGEANT PEHRA FUNDING -GROSS W 229394 7021310130014 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,026.99 POLICE PEHRA FUNDING -GROSS WAG 229394 7021310130014 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,248.77 POLICE PEHRA FUNDING - ANNUAL LE 229394 7021310130014 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 357.1 POLICE PEHRA FUNDING -COMP 229394 7021310130014 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,857.29 20130705 7/5/2013 100240 VANTAGEPOINT TRANSFER AGENTS - 30,373.78 PLAN #301171 FULL -TIME ICMA 229389 702131013001 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 30,373.78 20130706 715/2013 126459 VANTAGEPOINT TRANSFER AGENTS - 330.00 PLAN #705481 ROTH IRA 229392 7021310130012 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 330.00 20130707 7/612' 129663 US BANK R55CKREG '� x20000 CITY OF API' LLEY 7 /3i. 15:35:22 Council Check Register Page - 13 6129/2013 — 7/5/2013 Ch eck # Date Amount Supplier/ Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 3,405.81 HSA FUNDING- EMPLOYEE 229393 7021310130013 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 3,405.81 20130708 71512013 130957 GENESIS EMPLOYEE BENEFITS INC 250.48 FLEX SPENDING MEDICAL - 2013 229418 130701N 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 250.48 20130709 7/112013 100873 HEALTHPARTNERS 2,986.27 DENTAL CLAIMS 6/20/13- 6/26/13 229348 20130626 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,986.27 20130710 7/2/2013 101671 MN DEPT OF REVENUE 18.68 DIESELTAX -WATER 229419 1072569088 5345.6212 MOTOR FUELS /OILS WATER EQUIPNEHICLE /MISC MNTC 87.66 DIESEL TAX -SEWER 229419 1072569088 5390.6212 MOTOR FUELS /OILS SWR EQUIPNEHICLE MISC MNTC /RP 93.14 DIESEL TAX -PARKS 229419 1072569088 1765.6212 MOTOR FUELS /OILS PARK EQUIPMENT MAINTENANCE 130.27 DIESEL TAX-STREETS 229419 1072569088 1630.6212 MOTOR FUELS /OILS STREET EQUIPMENT MAINTENANCE 329.75 639,734.04 Grand Total Payment Instrument Totals Check Total 215,304.64 Transfer Total 131,760.67 Pay ModeX Total 292,668.73 �1 Total Payments 639,734.04 ,� C R55CKSUM L �z0000 CITY OF APr ALLEY 7/1. 15:36:04 Council Check Summary Page - 1 6/29/2013 - 7/5/2013 Company Amount 01000 GENERAL FUND 59,323.94 02005 LGA/EQUIPMENT CERTIFICATE 248,376.00 02010 CABLE TV RESERVE FUND 313.50 05000 LIQUOR FUND 108,042.26 05100 GOLF FUND 11,635.21 05200 ARENA FUND 485.38 05300 WATER & SEWER FUND 33,650.09 05500 STORM DRAINAGE UTILITY FUND 2,219.85 05600 CEMETERY FUND LEVEL PROGRAM 1,076.65 05800 STREET LIGHT UTIL FUND 2,301.29 07100 INSURANCE TRUST DENTAL FUND 2,986.27 07200 RISK MANAGEMENT /INSURANCE FUND 37,698.02 09000 PAYROLL CLEARING FUND 131,625.58 Report Totals 639,734.04 R55CKREG L- 620000 CITY OF APP, LLEY 7/11. +10:37:11 Council Check Register Page - 1 5/16/2013 - 7/12/2013 Check # Date Amount Supp lier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 2362 7112/2013 137610 A H HERMEL COMPANY 113.00 TAX #1 00050148 229861 373060 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 1,003.96 NOTAX #1 00050148 229861 373060 5015.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 1,116.96 2363 7/1212013 100101 ACE HARDWARE 7.47 AVCC -CAM LOCK 00035340 229671 54273 1900,6229 GENERAL SUPPLIES AV COMMUNITY CENTER 6.39 POOL - RUBBER TIPS 00035340 229672 54223 1930.6229 GENERAL SUPPLIES REDWOOD POOL 43.79 PK -BULBS 00035340 229673 54275 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 42.74 OP-TAMPER W /HANDLE 00035340 229674 54259 1945.6211 SMALL TOOLS & EQUIPMENT QUARRY POINTE 32.75 SWIM- NUTS /BOLTS; HEX KEY 00035340 229675 54371 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 58.75 QP -HOSE, HOSE WASHERS 00035340 229676 54381 1945.6229 GENERAL SUPPLIES QUARRY POINTE 14.02 POOL - NUTS /BOLTS 00035340 229677 54402 1930.6229 GENERAL SUPPLIES REDWOOD POOL 24.57 PK -BLADE FOR SAWZALL 00035340 229678 54154 1760.6211 SMALL TOOLS & EQUIPMENT PARK CONSTRUCTION 3.05 PK- NUTS /BOLTS 00035340 229679 54126 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 24.03 POOL -DRILL BIT, FITTING BRUSH 00035340 229680 54122 1930.6211 SMALL TOOLS & EQUIPMENT REDWOOD POOL 24.57 PK -PACK OF BLADES 00035340 229681 54147 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 2.46 PK- NUTS /BOLTS 00035340 229682 54496 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 26.64- PK- DISCOUNT 00035340 229683 1710.6333 GENERAL -CASH DISCOUNTS PARK MAINTENANCE MANAGEMENT 14.94 POL- TITANIUM DRILL BITS 00072304 229684 54172 1250.6211 SMALL TOOLS & EQUIPMENT POLICE FACILITY 25.08 POL -AMOR ALL, TIRE PROTECTANT00072306 229685 54293 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS /PATROL 3.75- POL- DISCOUNT 229686 1200.6333 GENERAL -CASH DISCOUNTS POLICE MANAGEMENT 29.90 FIRE- STATION SUPPLIES 00035260 229687 54179 1340.6229 GENERAL SUPPLIES FIRE BLDG & GROUNDS MNTC 52.11 FIRE - STATION REPAIRS 00035260 229688 54190 1340.6229 GENERAL SUPPLIES FIRE BLDG & GROUNDS MNTC 7.68- FIRE - DISCOUNT 00035260 229689 1300.6333 GENERAL -CASH DISCOUNTS FIRE MANAGEMENT 78.24 GOLF - SUPPLIES FOR CLUBHOUSE 00035379 229690 54191 5110.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 4.79- GOLF - DISCOUNT 00035379 229691 54191 5105.6333 GENERAL -CASH DISCOUNTS GOLF MANAGEMENT 14.73 IA2 -MAP GAS, VALVE 00070770 229692 54208 5270.6215 EQUIPMENT -PARTS ARENA 2 EQUIPMENT MAINT -HAYES 12.38 IA2 -MISC SUPPLIES 229693 54444 5270.6229 GENERAL SUPPLIES ARENA 2 EQUIPMENT MAINT -HAVES 38.41 IA2 -MISC SUPPLIES 229694 54531 5270.6229 GENERAL SUPPLIES ARENA 2 EQUIPMENT MAINT -HAYES 6.13- IA2- DISCOUNT 229695 5260.6333 GENERAL -CASH DISCOUNTS ARENA MANAGEMENT -HAYES 16.01 CABLE- HALOGEN BULBS 00070073 229696 54411 1970.6229 GENERAL SUPPLIES CABLE TV 8.54 - CABLE- RETURN, HALOGEN BULBS 00070073 229697 54421 1970.6229 GENERAL SUPPLIES CABLE TV 17.09 CH -ECHO FUEL TANK FOR HC1500 00071610 229698 54451 1060.6211 SMALL TOOLS & EQUIPMENT MUNICIPAL BLDG & GROUNDS MNTC 16.02 CH -FUEL SYSTEM KIT FOR HC1500 00071610 229699 54455 1060.6211 SMALL TOOLS & EQUIPMENT MUNICIPAL BLDG & GROUNDS MNTC 3.38 CH -MISC SUPPLIES 00035176 229700 54398 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC 4.26 CH- CEMENT PVC 229701 54485 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG & GROUNDS MNTC 4.52- CH- DISCOUNT 229702 1060.6333 GENERAL -CASH DISCOUNTS MUNICIPAL BLDG & GROUNDS MNTC 14.41 UTIL -PIN PUNCH, SOLID PUNCH 00035231 229703 54178 5330.6211 SMALL TOOLS & EQUIPMENT WTR MAIN /HYDRANT /CURB STOP MNT 49.15 UTIL -TORCH KIT MAXPROGAS 00035231 229704 54356 5330.6211 SMALL TOOLS & EQUIPMENT WTR MAIN /HYDRANT /CURB STOP MNT 5.87 UTIL -TORCH LIGHTER FLINT CD5 00035231 229705 54288 5330.6229 GENERAL SUPPLIES WTR MAIN /HYDRANT /CURB STOP MNT R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 2 5/16/2013 - 7/12/2013 Check # Date Amou Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 55.51 UTIL- VBELT, ROPE 00035231 229706 54294 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC /RPR 55.29 UTIL -SHOPE TOWELS, MISC SUPPLI)0035231 229707 54454 5320.6229 GENERAL SUPPLIES WATER WELUBOOSTER STN MNT /RPR 61.00 UTIL- ROLLERS, PAINT TRAY, SUPP 00035231 229708 54479 5320.6229 GENERAL SUPPLIES WATER WELL /BOOSTER STN MNT /RPR 21.1 UTIL - DISCOUNT 00035231 229709 5305.6333 GENERAL -CASH DISCOUNTS WATER MGMT /REPORT /DATA ENTRY 765.16 2364 7112/2013 100360 ARCTIC GLACIER INC 94.48 NO TAX #1 00002202 229794 387315703 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 59.50 NO TAX #1 00002202 229795 438315816 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 96.60 NO TAX #1 00002202 229796 437315902 5015.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 122.48 NO TAX #1 00002202 229797 463316302 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 91.64 NO TAX #1 00002202 229798 439316610 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 40.10 NO TAX #1 00002202 229799 463317009 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 177.10 NO TAX #1 00002202 229800 459317307 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 42.36 NO TAX #1 00002202 229801 438317708 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 125.30 NO TAX #1 00002202 229802 385318008 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 68.18 NO TAX #2 00002202 229803 462315505 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 3.20 NO TAX #2 00002202 229804 462315709 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 61.64 NO TAX #2 00002202 229805 437315903 5055.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 47.24 NO TAX #2 00002202 229806 463316405 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 99.48 NO TAX #2 00002202 229807 460316609 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 30.82 NO TAX #2 00002202 229808 463316807 5055.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 105.78 NO TAX #2 00002202 229809 387317206 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 73.42 NO TAX #2 00002202 229810 394317512 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 73.18 NO TAX #2 00002202 229811 396317915 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 78.40 NO TAX #2 00002202 229812 385318007 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 182.68 NO TAX #3 00002202 229813 438315813 5085.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 57.58 NO TAX #3 00002202 229814 463316406 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 90.00 NO TAX #3 00002202 229815 463316804 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 175.5 NO TAX #3 00002202 229816 385317810 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 1,996.66 2365 7112/2013 100207 BDI GOPHER BEARING 237.91 PK- SEALED BEARINGS, TORO 4700 9)0068939 229615 5262183 1765.6215 EQUIPMENT -PARTS PARK EQUIPMENT MAINTENANCE 237.91 2366 711212013 100058 BELLBOY CORPORATION 17.55 FREIGHT #1 00004928 229822 78716100 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 1,256.95 LIQ #1 00004928 229822 78716100 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 5.40 FREIGHT #2 00004928 229823 78716200 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 349.70 LIQ #2 00004928 229823 78716200 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 1.35 FREIGHT #2 00004928 229824 78821100 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK RASES R55CKREG Lvv20000 CITY OF APP, ILEY 7/11, 10:37:11 Council Check Register Page- 3 5/16/2013 - 7112/2013 Check # Date Amount Supplier/ Explanation PO # Doc No Inv No Ac count No Subledge Account Description Business Unit 276.00 LIQ #2 00004928 229824 78821100 5055.6510 LIQUOR LIQUOR #2 STOCK PURCHASES 10.80 FREIGHT #3 00004928 229825 78717800 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 1,742.40 LIQ #3 00004928 229825 78717800 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 3,660.15 2367 7/12/2013 100775 BELLBOY CORPORATION BAR SUPPLY 30.30 NOTAX #1 00005413 229826 88609300 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 35.75 TAX #2 00005413 229827 88609200 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 29.20 NOTAX #3 00005413 229828 88609100 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 95.25 2368 7/1212013 100072 BRAUN INTERTEC CORPORATION 7,399.25 GREENLEAF ST & UTIL IMP 229568 370545 2027.6235 2013101R CONSULTANT SERVICES ROAD ESCROW 7,399.25 2369 7112/2013 101270 BROWNELLS INC 13.37 POL -GLOCK FIRING PIN SAFETY W/00071794 229617 906465301 1210.6215 EQUIPMENT -PARTS POLICE FIELD OPERATIONS /PATROL .86- 00071794 229617 906465301 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 12.51 2370 7/12/2013 100102 COLLEGE CITY BEVERAGE 289.00- CMBEER #1 00000114 229755 130705 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 103.30 TAX #1 00000114 229756 361528 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 14,267.75 BEER #1 00000114 229756 361528 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 50.35 TAX #2 00000114 229757 970267 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 5,860.55 BEER #2 00000114 229757 970267 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 40.00- CMBEER #2 00000114 229758 130706 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 7,371.85 BEER #2 00000114 229759 361530 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 7,861.40 BEER #3 00000114 229760 361533 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 35,186.20 2371 7/1212013 119126 EXTREME BEVERAGES LLC 92.00 TAX #2 00043761 229761 W778108 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 92.00 2372 7/12/2013 100157 FACTORY MOTOR PARTS CO 249.32 UTIL -1/4 FOLD WIPES 00035181 229620 14205653 5390.6229 GENERAL SUPPLIES SWR EQUIPNEHICLE MISC MNTC /RP 249.32 2373 7/1212013 101466 FRANCIS, NICHOLAS K 16.45 EVIDENCE TRAINING - FRANCIS 229646 20130702 1225.6275 SCHOOLS /CONFERENCES /EXP LOCAL POLICE TRAINING 16.45 EVIDENCE TRAINING - SCHWEITZER 229646 20130702 1225.6275 SCHOOLS /CONFERENCES /EXP LOCAL POLICE TRAINING R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 4 5/16/2013 - 7/12/2013 Check # Date Amount Supplier/ Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit - - -- 32.90 2374 711212013 100217 GRAINGER 60.82 PK -BACK FLOW PREVENTER -QP 00071658 229621 9181219644 1715.6215 EQUIPMENT -PARTS PARKATHLETIC FIELD MAINTENANC 60.82 2375 7/12/2013 120105 SWANSON, SCOTT F 226. LIQ MILEAGE APR - JUNE SWANSON 229588 20130705 5005.6277 MILEAGE /AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 226.11 2376 7/12/2013 100566 TITLEIST 144.81 GOLF FREIGHT 00051380 229557 1810906 5115.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 1,992.00 GOLF BALLS 00051380 229557 1810906 5115.6412 GOLF -BALLS GOLF PRO SHOP 2,136.81 2377 7/12/2013 120784 ULINE 43.10 POL -BLACK BREAKAWAY LANYARD 00072312 229655 51952582 1210.6211 SMALL TOOLS & EQUIPMENT POLICE FIELD OPERATIONS /PATROL 43.10 2378 7112/2013 100496 VAN PAPER CO .57- CMBAGS #3 00008795 229776 278952 5095.6333 GENERAL -CASH DISCOUNTS LIQUOR #3 OPERATIONS 5 6.85 BAGS #3 00008795 229776 278952 5095.6229 GENERAL SUPPLIES LIQUOR #3 OPERATIONS 56.28 2379 7112/2013 121767 VARNER TRANSPORTATION 315.00 FREIGHT #1 00045995 229777 25728 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 208.95 FREIGHT #1 00045995 229778 25739 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 588.00 FREIGHT #1 00045995 229779 25745 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 659.40 FREIGHT #1 00045995 229780 26778 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 220.50 FREIGHT #2 00045995 229781 25735 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 118.65 FREIGHT #2 00045995 229782 25740 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 137.55 FREIGHT #2 00045995 229783 25745 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 227.85 FREIGHT #2 00045995 229784 26780 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 254.10 FREIGHT #3 00045995 229785 25735 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 232.05 FREIGHT #3 00045995 229786 25740 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 285.60 FREIGHT #3 00045995 229787 25746 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 510.30 FREIGHT #3 00045995 229788 26779 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 3,757.95 2380 7/1212013 100834 VERSATILE VEHICLES INC 127.72 GOLF -KEYS 00071449 229658 67804 5155.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 137.06 GOLF - HUB /SPINDLE ASSY 00071448 229659 67826 5155.6215 EQUIPMENT -PARTS GOLF EQUIPMENT TENANCE R55CKREG LuG20000 CITY OF Apr-, .1LLEY 7/11. ,10:37:11 Council Check Register Page - 5 5/16/2013 - 7/12/2013 Check # Date Amount Supplier / E PO # Doc No Inv No Account No Subledge Account Description Business Unit 305.25 GOLF - STEERING /ARM ASSEMBLY 00071450 229660 67724 5155.6215 EQUIPMENT -PARTS GOLF EQUIPMENT MAINTENANCE 329.96 GOLF -PARTS UTILITY CART 229661 67608 5155.6215 EQUIPMENT -PARTS GOLF EQUIPMENT MAINTENANCE 899.99 2381 7/12/2013 100498 VIKING INDUSTRIAL CENTER 581.64 UTIL- LOCKOUT TAGOUT STN, RAINJ 229662 321578 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC /RPR 836.83 WQ -CK & RPR GAS MONITORS 229663 322274 5505.6215 EQUIPMENT -PARTS STORM DRAIN UTILITY 1,653.08 UTIL -RPR & TEST GAS MONITORS 229664 323682 5380.6215 EQUIPMENT -PARTS SEWER LIFT STN REPAIR & MNTC 56.84 UTIL -HARD HATS 229665 323838 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC /RPR 3,128.39 2382 711212013 122010 VINOCOPIA 20.00 FREIGHT #1 00046257 229846 79702 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 106.00 LIQ #1 00046257 229846 79702 5015.6510 LIQUOR LIQUOR #1 STOCK PURCHASES 589.09 WINE #1 00046257 229846 79702 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 10.00 FREIGHT #2 00046257 229847 79703 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 88.00 WINE #2 00046257 229847 79703 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 2.50 FREIGHT #3 00046257 229848 78934 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 152.25 BEER #3 00046257 229848 78934 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 18.00 FREIGHT #3 00046257 229849 79704 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 1,272.00 WINE #3 00046257 229849 79704 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 2,257.84 2383 7/12/2013 100504 VOSS LIGHTING 66.58 LIQ1 -LIGHT BULBS 00067795 229742 1522816800 5025.6229 GENERAL SUPPLIES LIQUOR #1 OPERATIONS 66.58 2384 7/12/2013 100520 WINE COMPANY, THE 112.00 WINE #1 00015926 229850 332887 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 4.20 FREIGHT #1 00015926 229851 333631 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 152.00 WINE #1 00015926 229851 333631 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 6.30 FREIGHT 91 00015926 229852 333737 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 288.00 WINE #1 00015926 229852 333737 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 6.30 FREIGHT #2 00015926 229853 333736 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 288.00 WINE #2 00015926 229853 333736 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 6.30 FREIGHT #3 00015926 229854 333630 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 184.00 WINE #3 00015926 229854 333630 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 9.90 FREIGHT #3 00015926 229855 333738 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 668. WINE #3 00015926 229855 333738 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 1,725.00 2385 7/12/2013 100363 XCEL ENERGY R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page- 6 5/16/2013 - 7/12/2013 Chec # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 170.51 SL LIGHTS ELECTRIC 229559 478264351 5805.6545 NON - TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 170.51 253135 7/10/2013 144477 ABBOTT, DONALD W 18.38 REF OVPMT UTIL -5051 147TH ST W 229598 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 18.38 253136 7/10/2013 121501 CAISON, GARY 75.00 REF OVPMT UTIL -13859 ELKHART R 229599 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 75.00 253137 7/1012013 144478 GAMLIN, JONATHAN 153.50 REF OVPM UTIL -14544 HAYES RD 229600 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 153.50 253138 7/10/2013 144479 HEARN JR, CHARLES A 60.00 REF OVPMT UTIL =13927 HERALD CT 229601 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 60.00 253139 7/10/2013 137608 MN REAL ESTATE CO 62.49 REF OVPMT UTIL -15664 FINEWOOD 229602 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 62.49 253140 7110/2013 144480 SYMALLA, JULIE 70.25 REF OVPMT UTIL -4797 141ST ST W 229603 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 70.25 253141 7/1012013 102032 TCF MORTGAGE CO 45.58 REF OVPMT UTIL -7031 146TH ST C 229604 20130708 5301.4997 WATER /SEWER ACCT REFUNDS WATER & SEWER FUND REVENUE 45.58 253142 7/10/2013 125174 ARTISAN BEER COMPANY 1,080.00 BEER #1 00047806 229817 23097 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 1,080.00 BEER #2 00047806 229818 23098 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 531.00 BEER #2 00047606 229819 23238 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 497.00 BEER #3 00047806 229820 22895 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 1,080.00 BEER #1 00047806 229821 23099 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 4,268.00 253143 7/10/2013 138336 BERNICK'S BEVERAGE 60.00 TAX #1 00050356 229829 66246 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 120.00 NOTAX #1 00050356 229829 66246 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK p' `'-,,HASES R55CKREG c- 620000 CITY OF API• ALLEY 7/1' 10:37:11 Council Check Register Page - 7 5/16/2013 - 7/1212013 Check # Date Amount Suppli / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 656.05 BEER #1 00050356 229830 66247 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 80.00 BEER #1 00050356 229831 6652 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 20.00 TAX #3 00050356 229832 67880 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 40.00 NOTAX #3 00050356 229832 67880 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 208.65 BEER #3 00050356 229833 67881 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 1,184.70 253144 7/10/2013 121092 BOURGET IMPORTS 7.50 FREIGHT #1 00045600 229834 114219 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 343.00 WINE #1 00045600 229834 114219 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 4.50 FREIGHT #3 - 00045600 229835 113995 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 240.00 WINE #3 00045600 229835 113995 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 3.00 FREIGHT #3 00045600 229836 114218 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 112.00 WINE #3 00045600 229836 114218 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 710.00 253145 7/10/2013 100314 COCA -COLA REFRESHMENTS USA, IN 150.90 TAX #1 00000122 229743 108454720 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 120.60 TAX #1 00000122 229744 148441923 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 1.58- TAX #1 00000122 229745 148442412 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 820.50 TAX #1 00000122 229746 148442411 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 11.89- CMTAX #2 00000122 229747 108454228 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 37.20- CMTAX #2 00000122 229748 108454229 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 232.20 TAX #2 00000122 229749 108454227 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 14.16 NOTAX #2 00000122 229750 178488108 5055.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 262.20 TAX #2 00000122 229750 178488106 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 194.96 TAX #3 00000122 229751 108454723 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 40.20- CMTAX #3 00000122 229752 148442621 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 4.50- CMTAX #3 00000122 229753 148442622 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 14.16 NOTAX #3 00000122 229754 148442620 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 330.90 TAX #3 00000122 229754 148442620 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 2,045.21 253146 7/10/2013 100231 HOHENSTEINS INC 1,342.50 BEER #1 00005574 229762 651029 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 85.00 BEER #1 00005574 229763 652571 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 1,477.00 BEER #1 00005574 229764 653142 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 688.50 BEER #2 00005574 229765 651088 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 274.00 BEER #2 00005574 229766 653143 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 1,078.00 BEER #3 00005574 229767 651243 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 85.00 BEER #3 00005574 229768 652572 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 1,816.25 BEER #3 00005574 229769 653349 5085.6530 BEER LIQUOR #3 STOCK PURCHASES R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 8 5/16/2013 -7/12/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit - -- .6,846.25 253147 7/10/2013 144088 INDEED BREWING CO 150.00 BEER #1 00051420 229770 12750 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 285.00 BEER #2 00051420 229771 12601 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 435.00 253148 7/10/2013 100013 J J TAYLOR DISTRIBUTING CO OF 83.40 NOTAX #1 00000116 229903 2099611 5015.6545 NON - TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 3,840.35 BEER #1 00000116 229903 2099611 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 39.00 BEER #1 00000116 229904 2099615 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 148.00 BEER #1 00000116 229905 2099612 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 444.00 TAX #1 00000116 229905 2099612 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 8,031.98 BEER #1 00000116 229906 2099662 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 9.00- CMBEER #1 (ADJUSTED PRICING) 00000116 229907 2044725 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 6.25- CMBEER #1 00000116 229908 2099664 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 3.00- CMFREIGHT #1 00000116 229909 2099663 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 3.00 FREIGHT #1 00000116 229909 2099663 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 167.00 BEER #1 00000116 229909 2099663 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 3.00- CMFREIGHT #1 00000116 229910 2099723 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 3.00 FREIGHT #1 00000116 229910 2099723 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 46.00 TAX #1 00000116 229910 2099723 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 9,619.75 BEER #1 00000116 229910 2099723 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 394.00 BEER #1 00000116 229911 2099724 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 3.00- CMFREIGHT #2 00000116 229912 2099605 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 3.00 FREIGHT #2 00000116 229912 2099605 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 370.00 TAX #2 00000116 229912 2099605 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 4,171.62 BEER #2 00000116 229912 2099605 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 98.80 BEER #2 00000116 229913 2040822 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 3.00- CMFREIGHT #2 00000116 229914 2099641 5055.6550 FREIGHT ON RESALE MDSE LIQUOR 92 STOCK PURCHASES 3.00 FREIGHT #2 00000116 229914 2099641 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 148.00 TAX #2 00000116 229914 2099641 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 2,456.34 BEER #2 00000116 229914 2099641 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 6.38- CMBEER #2 00000116 229915 2041363 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 74.00 TAX #2 00000116 229916 2099653 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 3.00- CMFREIGHT #2 00000116 229917 2099713 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 3.00 FREIGHT #2 00000116 229917 2099713 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 38.80 NOTAX #2 00000116 229917 2099713 5055.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 74.00 TAX #2 00000116 229917 2099713 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 2,728.60 BEER #2 00000116 229917 2099713 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 30.00- CMBEER #3 00000116 229918 2089943CM 5085.6530 BEER LIQUOR #3 STOCK PURCHASES R55CKREG LvG20000 CITY OF APP. LLEY 7/11. 10:37:11 Council Check Register Page 9 5116/2013 - 7/12/2013 Ch eck # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledger Account Description Business Unit 3.00- CMFREIGHT #3 00000116 229919 2099602 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 3.00 FREIGHT #3 00000116 229919 2099602 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 15.00 TAX #3 00000116 229919 2099602 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 38.80 NOTAX #3 00000116 229919 2099602 5085.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 2,128.00 BEER #3 00000116 229919 2099602 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 3.00- CMFREIGHT #3 00000116 229920 2099639 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 3.00 FREIGHT #3 00000116 229920 2099639 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 23.00 TAX #3 00000116 229920 2099639 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 5,162.85 BEER #3 00000116 229920 2099639 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 131.10 BEER #3 00000116 229921 2099645 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 3.00- CMFREIGHT #3 00000116 229922 2099712 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 3.00 FREIGHT #3 00000116 229922 2099712 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 15.00 TAX #3 00000116 229922 2099712 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 44.60 NOTAX #3 00000116 229922 2099712 5085.6545 NON -TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 4,330.98 BEER #3 00000116 229922 2099712 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 44,811.34 253149 7/1012013 100372 PAUSTIS & SONS 30.00 FREIGHT #1 00001291 229840 8405584 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 1,767.96 WINE #1 00001291 229840 8405584 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 10.00 FREIGHT #2 00001291 229841 8405579 5055.6550 FREIGHT ON RESALE MDSE LIQUOR #2 STOCK PURCHASES 700.01 WINE #2 00001291 229841 8405579 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 60.35 LIQ #3 00001291 229842 8404769 5085.6510 LIQUOR LIQUOR #3 STOCK PURCHASES 2.50 FREIGHT #3 00001291 229843 8404249 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 334.01 WINE #3 00001291 229843 8404249 5085.6520 WINE LIQUOR #3 STOCK PURCHASES .01 WINE #3 00001291 229844 8405074 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 21.25 FREIGHT #3 00001291 229845 8405581 5085.6550 FREIGHT ON RESALE MDSE LIQUOR #3 STOCK PURCHASES 1,295 WINE #3 00001291 229845 8405581 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 4,221.33 253150 7/10/2013 100374 PEPSI -COLA COMPANY 321.01 TAX #1 00002171 229772 10816179 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 150.60 TAX #1 00002171 229773 16439249 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 148.60 TAX #2 00002171 229774 10816212 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 196.90 TAX #3 00002171 229775 10816165 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 817.11 253151 711012013 100199 TOP SHELF SUPPLY INC 248.70 TAX #1 00024781 229837 19705 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 46.75 TAX #2 00024781 229838 19706 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 110.39 TAX #3 00024781 229839 19707 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 405.84 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 10 5/1612013 - 7/12/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 253162 7/10/2013 100521 WINE MERCHANTS 1,640.22 WINE 91 00022992 229856 460971 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 99.00 WINE #2 00022992 229857 460972 5055.6520 WINE LIQUOR #2 STOCK PURCHASES 980.00 WINE #3 00022992 229858 460970 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 896.00 WINE #3 00022992 229927 460973 5085.6520 WINE LIQUOR #3 STOCK PURCHASES 3,615.22 253153 7/10/2013 100296 WIRTZ BEVERAGE MIN - BEER INC 1,753.10 BEER #1 00000105 229866 1090059683 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 112.00 BEER #1 00000105 229867 1090059684 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 2,998.05 BEER #1 00000105 229868 1090061572 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 240.00 BEER #1 00000105 229869 1090061573 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 105.00 BEER #1 00000105 229870 1090061575 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 647.00 BEER #1 00000105 229871 1090063213 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 15.00- CMBEER #1 00000105 229872 1090063213 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 1,440.40 BEER #1 00000105 229873 1090063215 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 453.00 BEER #1 00000105 229874 1090063214 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 9,693.15 BEER #1 00000105 229875 1090065481 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 240.00 BEER #1 00000105 229876 1090065482 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 4,650.70 BEER 91 00000105 229877 1090066813 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 112.00 BEER #1 00000105 229878 1090066814 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 3,455.30 BEER #1 00000105 229879 1090068671 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 72.00 BEER #1 00000105 229880 1090068672 5015.6530 BEER LIQUOR #1 STOCK PURCHASES 43.00 TAX #1 00000105 229881 1090061574 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 37.50 TAX #1 00000105 229882 1090065483 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 21.50 TAX #1 00000105 229883 1090066815 5015.6540 TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 4.50- CMBEER #2 00000105 229884 2090017723 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 4,299.70 BEER #2 00000105 229885 1090059954 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 48.10 BEER #2 00000105 229886 1090061571 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 2,543.60 BEER #2 00000105 229887 1090064066 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 212.00 BEER #2 00000105 229888 1090060601 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 4,702.60 BEER #2 00000105 229889 1090067418 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 164.00 BEER #2 00000105 229690 1090067419 5055.6530 BEER LIQUOR #2 STOCK PURCHASES 21.50 TAX #2 00000105 229891 1090064067 5055.6540 TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 2,589.50 BEER #3 00000105 229892 1090057273 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 112.00 BEER #3 00000105 229893 1090057274 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 3,205.20 BEER #3 00000105 229894 1090061356 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 184.00 BEER #3 00000105 229895 1090061357 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 8,633.40 BEER #3 00000105 229896 1090064220 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 352.00 BEER #3 00000105 229897 1090064351 5085.6530 BEER LIQUOR #3 STOCK PURCHASES R55CKREG L­X20000 CITY OF APP. LLEY 7/11, 10:37:11 Council Check Register Page - 11 5/16/2013 - 7/12/2013 Check # Date Amount Supplier / Explanation Po ft Doc No Inv No Account No Subledger Account Description Business Unit 3,052.76 BEER #3 00000105 229898 1090067855 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 224.50 BEER #3 00000105 229899 1090067856 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 264.00 BEER #3 00000105 229900 1090069958 5085.6530 BEER LIQUOR #3 STOCK PURCHASES 16.00 TAX #3 00000105 229901 1090064352 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES 16.00 TAX #3 00000105 229902 1090067857 5085.6540 TAXABLE MISC FOR RESALE LIQUOR #3 STOCK PURCHASES . 56,695.06 253154 7/1012013 137143 Z WINES 10.00 FREIGHT #1 00049968 229860 12118 5015.6550 FREIGHT ON RESALE MDSE LIQUOR #1 STOCK PURCHASES 403.00 WINE #1 00049968 229860 12118 5015.6520 WINE LIQUOR #1 STOCK PURCHASES 413.00 253155 7/10/2013 101371 LAWELL, MICHAEL T 40.00 LMC CONF PARKING LAWELL 229553 20130621 1010.6275 SCHOOLS /CONFERENCES /EXP LOCAL ADMINISTRATION 40.00 253166 7/10/2013 100581 THOMPSON, NEALON P 62.88 FIRE- STANDBY FOOD RE FIREWORKS 229654 20130704 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 62.88 253157 7110/2013 101588 1ST LINE LEWEES VENTURES LLC 299.21 POOL-CONS ESSIONS 00035803 229591 105355 1930.6540 TAXABLE MISC FOR RESALE REDWOOD POOL 271.98 POOL - CONSESSIONS 00035803 229592 105357 1930.6540 TAXABLE MISC FOR RESALE REDWOOD POOL 812.70 SWIM - CONSESSIONS 00039184 229593 105356 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,217.82 SWIM - CONSESSIONS 00039184 229594 105293 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 405.09 SWIM- CONSESSIONS 00039184 229595 105219 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 3,006.80 253158 7110/2013 131979 B & H PHOTO VIDEO 309.94 POL- DIGITAL CAMERAS 00071782 229616 72676441 1295.6211 SMALL TOOLS & EQUIPMENT COMMUN SERVICE OFFICERS (CSO) 19.94- 00071782 229616 72676441 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 290.00 253169 7/10/2013 141748 BASER & PL UMPIRES 4,514. REC -SFTBL LIMP FEES 6/2- 6/14/13 229614 20130616 1850.6235 CONSULTANT SERVICES REC SOFTBALL 4,514.00 253160 7/10/2013 144366 BIX PRODUCE CO 118.25 GOLF -FRESH PRODUCE 00051438 229641 2627802 5120.6420 GOLF -FOOD GOLF KITCHEN 98.95 GOLF -FRESH PRODUCE 00051438 229642 2619283 5120.6420 GOLF -FOOD GOLF KITCHEN 19.39- GOLF -FRESH PRODUCE 00051438 229643 2623839 5120.6420 GOLF -FOOD GOLF KITCHEN 156.75 GOLF -FRESH PRODUCE 00051438 229644 2623839 5120.6420 GOLF -FOOD GOLF KITCHEN R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 12 5/16/2013 — 7/12/2013 Ch eck # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 354.56 253161 7/10/2013 142616 BRUNS, DONNA 50.00 REFUND AVCC DEPOSIT 06/29/13 229645 1003608 1001.5115 RENTS -APPLE VALLEY COMM CENTER GENERAL FUND REVENUE 50.00 253162 7/10/2013 100878 CHARTER COMMUNICATIONS 202.21 GOLF -CABLE SVC 00051416 229558 835230604052429 5110.6237 TELEPHONE /PAGERS GOLF CLUBHOUSE BUILDING 8 202.21 253163 7110/2013 121732 CLEARY LAKE VETERINARY HOSPITA 101 .62 POL -RADAR VET VISIT 6/24/13 00072317 229618 187247 1281.6235 CONSULTANT SERVICES POLICE K -9 101.62 253164 7/10/2013 100126 DAKOTA COUNTY 20.00 CLERK - NOTARY FEE PAGEL 00068635 229556 20130627 1015.6280 DUES & SUBSCRIPTIONS CITY CLERK/ELECTIONS 20.00 253165 7/10/2013 102267 ELECTRIC CITY PRINTING CO 463.06 REC -RACE NUMBERS FOR FUN RUN 229619 74216 1820.6229 GENERAL SUPPLIES REC CULTURAL PROGRAMS 29.79- 229619 74216 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 433.27 253166 7110/2013 129789 GENERAL SECURITY SERVICES CORP 13.85 PK- REDWOOD MONITORING -JULY 00051349 229560 289294 1730.6249 OTHER CONTRACTUAL SERVICES PARK BUILDING MAINTENANCE 13.85 253167 7/10/2013 144482 GONZALEZ, DAVID 1,000.00 PERFORMANCE -MUSIC IN THE PARK 229668 20130710 1700.6399 OTHER CHARGES PARK & RECREATION MANAGEMENT 1.000.00 253168 7/10/2013 142975 GREATER MSP 10,000,00 2013 GREATER MSP MEMBERSHIP 229569 1138 3212.6280 DUES & SUBSCRIPTIONS EDA OPERATION 10,000.00 253169 7110/2013 100510 HD SUPPLY WATERWORKS LTD 6,088.00 METERS /ACCESSORIES FOR RESADE035250 229622 8119900 5310.6540 TAXABLE MISC FOR RESALE WATER METER RPR /REPLACE /READNG 6,088.00 253170 7/10/2013 137419 HEDBERG, RON 20.75 POL TITLE FORFEITURE 00070734 229612 20130619 1215.6399 OTHER CHARGES POLICE DETECTIVE i R55CKREG L. j20000 CITY OF APP, LLEY 7/11. 10:37:11 Council Check Register Page - 13 5/16/2013 — 7/12/2013 C heck # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 12.84 UTIL RETRACTABLE MOUSE 00069791 229613 20130510 5365.6210 OFFICE SUPPLIES SEWER MGMT /REPORTS /DATA ENTRY 33.59 253171 7/10/2013 100684 HIRSHFIELDS INC 191.57 PK- ATHLETIC PAINT, YELLOW 00048498 229589 98242 1715.6229 GENERAL SUPPLIES PARKATHLETIC FIELD MAINTENANC 191.58 PK- ATHLETIC PAINT, YELLOW 00048498 229589 98242 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL #4 FIELDS. 1,274.48 PK- ATHLETIC STRIPING PAINT 00048498 229590 98270 1715.6229 GENERAL SUPPLIES PARKATHLETIC FIELD MAINTENANC 1,274.49 PK- ATHLETIC STRIPING PAINT 00048498 229590 98270 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL #4 FIELDS 2,932.12 253172 7110/2013 102847 HOWLAND'S IKON 52.00 PK- BASEBALL JACKET 00045237 229579 130280 1710.6281 UNIFORM /CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMENT 68.00 UTIL- BASEBALL JACKET 00045237 229579 130280 5305.6281 UNIFORM /CLOTHING ALLOWANCE WATER MGMT /REPORT /DATA ENTRY 120.00 253173 7/10/2013 102063 ICERINK SUPPLY CO 774.83 IA1- COMPRESSOR REPAIR WORK 229623 130601 5210.6266 REPAIRS- BUILDING ARENA 1 BUILDING MAINTENANCE 774.83 253174 7/1012013 144232 INSITUFORM 69,156.01 2013 SANITARY SWR PIPE LINING 229610 201313401 5375.6269 2013134S REPAIRS -OTHER SEWER MAINTENANCE AND REPAIR 69,156.01 253176 711012013 137558 JEFF RIEDEMANN FISHERIES 6,000.00 2013 FARQUAR LAKE FISH REMOVAL 229666 2013122FINAL 5505.6249 2013122G OTHER CONTRACTUAL SERVICES STORM DRAIN UTILITY 6,000.00 253176 7/10/2013 100939 JIRIK SOD FARMS INC 4,804.80 2013 SOD REPLACEMENT SVCS 229564 201313201 &FINAL 5330.6269 2013132G REPAIRS -OTHER WTR MAIN /HYDRANT /CURB STOP MNT 6,932.80 2013 SOD REPLACEMENT SVCS 229564 201313201 &FINAL 1665.6249 2013132G OTHER CONTRACTUAL SERVICES STREET SNOW & ICE MATERIALS 11,737.60 253177 7110/2013 100265 KENDRICK ELECTRIC 1,155.00 GARAGE DOOR WIRING -AFS #1 00036476 229624 23349 1340.6266 REPAIRS - BUILDING FIRE BLDG & GROUNDS MNTC 1,044.75 ELECTRICAL WIRING SRVCS -AFS #90036476 229625 23349 1340.6266 REPAIRS - BUILDING FIRE BLDG & GROUNDS MNTC 2,199.75 253178 7/1012013 100267 KEYS WELL DRILLING CO 4,653.15 WELL PUMP 6,11,13 & HZP4 MAINT 229667 2013131FINAL 5320.6265 2012131W REPAIRS- EQUIPMENT WATER WELL /BOOSTER STN MNT /RPR 4,653.15 263179 7/10/2013 142046 KILLMER ELECTRIC COMPANY, INC. R55CKREG LOG20000 CITY OF APPLE VALLEY 7111/2013 10:37:11 Council Check Register Page - 14 5/16/2013 - 7/12/2013 Check # Date Amount Sup plier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 884 .70 FIRE - TROUBLESHT /RPR LT -AFS #2 229626 76076 1340.6266 REPAIRS- BUILDING FIRE BLDG & GROUNDS MNTC 884.70 253180 7/10/2013 137345 KIRVIDA FIRE INC 177.29 FIRE -MOUNT SHOVEL /BROOM #4980 229627 3446 1350.6265 REPAIRS - EQUIPMENT FIRE VEHICLE MAINTENANCE 133.91 FIRE -MOUNT SHOVEUBROOM #4989 229628 3447 1350.6265 REPAIRS- EQUIPMENT FIRE VEHICLE MAINTENANCE 132.38 FIRE -MOUNT SHOVEL #4987 229629 3448 1350.6265 REPAIRS - EQUIPMENT FIRE VEHICLE MAINTENANCE 176.88 FIRE -MOUNT SHOVELS #4981 229630 3449 1350.6265 REPAIRS- EQUIPMENT FIRE VEHICLE MAINTENANCE 289.13 FIRE -FAB /MOUNT PIKE POLE #4983 229631 3450 1350.6265 REPAIRS - EQUIPMENT FIRE VEHICLE MAINTENANCE 909.59 253181 7/1012013 132646 KWIK KOPY BUSINESS CENTER 500.26 UTIL- MAILING SERVICES 229574 13651 5305.6238 POSTAGE /UPS /FEDEX WATER MGMT /REPORT /DATA ENTRY 1,001.65 UTIL -2013 WTR QUALITY POST CAR 229574 13651 5305.6239 PRINTING WATER MGMT /REPORT /DATA ENTRY 2 47.39 UTIL - DRINKING WTR QUALITY RPT 229632 13795 5305.6239 PRINTING WATER MGMT /REPORT /DATA ENTRY 1,749.30 253182 7110/2013 143160 LATOUR CONSTRUCTION INC 37,997.06 GREENLEAF STIR & UTILITY IMPROV 229863 201310103 5385.6810 2013101D CONSTRUCTION IN PROGRESS SEWER STORM INFRASTRUCTURE 92,218.02 GREENLEAF STIR & UTILITY IMPROV 229863 201310103 5360.6810 2013101S CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 122,293.93 GREENLEAF STIR & UTILITY IMPROV 229863 201310103 5360.6810 2013101S CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 140,711.90 GREENLEAF STR & UTILITY IMPROV 229863 201310103 5360.6810 2013101W CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 19,023.49 147TH ST EXT FLAGSTAFF TO JCRR 229864 201110708 2027.6810 2011107G CONSTRUCTION IN PROGRESS ROAD ESCROW 20,460.74 147TH ST EXT FLAGSTAFF TO JCRR 229864 201110708 2027.6810 2011107G CONSTRUCTION IN PROGRESS ROAD ESCROW 432,705.14 253183 7/10/2013 100659 LAVERNES PUMPING SERVICE 205.00 OP -PUMP HOLDING TANK 6/21 00050732 229633 11844 1945.6249 OTHER CONTRACTUAL SERVICES QUARRY POINTE 220.00 QP -PUMP HOLDING TANK 6/24 00050732 229633 11844 1945.6249 OTHER CONTRACTUAL SERVICES QUARRY POINTE 210 .00 PK -PUMP SEPTIC TANK- HUNTINGTG10050732 229634 11852 1730.6249 OTHER CONTRACTUAL SERVICES PARK BUILDING MAINTENANCE 635.00 253184 7/10/2013 116371 LOFFLER 79.27 UTIL TONER 229555 1587228 5365.6249 OTHER CONTRACTUAL SERVICES SEWER MGMT /REPORTS /DATA ENTRY 79.27 253185 7/1012013 100302 MCNAMARA CONTRACTING INC 4,447.43 WHITNEY DR ST IMPROV EST #2 229596 201310202 5360.6810 2013102W CONSTRUCTION IN PROGRESS CONSTRUCTION PROJECTS 74,397.76 WHITNEY DR ST IMPROV EST #2 229596 201310202 1340.6715 2013102R CAPITAL OUTLAY - BUILDINGS FIRE BLDG & GROUNDS MNTC 207,647.96 WHITNEY DR ST IMPROV EST #2 229596 201310202 2027.6810 2013102R CONSTRUCTION IN PROGRESS ROAD ESCROW 286,493.15 R55CKREG LUG20000 CITY OF APP. LLEY 7/11, 10:37:11 Council Check Register Page - 15 5/16/2013 7/12/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 1 11 M COUNCIL 253186 7/10/2013 003 METRO UN ENVIRONMENTAL SV 205,808.19 WASTEWATER SVC AUG 229561 1021188 5365.6317 METRO WASTE CONTROL PAYMENT SEWER MGMT /REPORTS /DATA ENTRY 205,808.19 253187 7/10/2013 141669 MIDWEST ELECTRICAL TECHNOLOGIE 4,13 0.91 INSP- ELECTRICAL INSPECT FEES 229862 20130710 1445.6243 ELECTRICAL PERMIT FEES INSPECTIONS ELECTRICAL 4,130.91 253188 7110/2013 128973 MIKE'S SHOE REPAIR INC 119. FIRE - BUNKER GEAR REPAIRS 00071933 229635 6262013 1330.6265 REPAIRS- EQUIPMENT FIRE OPERATIONS 119.00 253189 7110/2013 121873 MINNESOTA HISTORICAL SOCIETY 135.00 COLONEL SNELLING PRESENTATION 229865 20130710 1815.6249 OTHER CONTRACTUAL SERVICES REC SENIOR PROGRAMS 135.00 253190 7/10/2013 100590 MMBA 5,000. LIQ- ANNUAL DUES 7/13 -7/14 229554 20130710 5005.6280 DUES & SUBSCRIPTIONS LIQUOR GENERAL OPERATIONS 5,000.00 253191 7/1012013 100652 MN DEPT OF REVENUE 282.15 LIQ2- CIGARETTE FLR STOCKS TAX 229597 20130708 5055.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #2 STOCK PURCHASES 469.10 LIQ1- CIGARETTE FLR STOCKS TAX 229597 20130708 5015.6545 NON- TAXABLE MISC FOR RESALE LIQUOR #1 STOCK PURCHASES 687.21 LIQ3- CIGARETTE FLR STOCKS TAX 229597 20130708 5085.6545 NON - TAXABLE MISC FOR RESALE LIQUOR 93 STOCK PURCHASES 1,438.46 253192 7/10/2013 100693 MN FIRE SERVICE CERTIFICATION 300.00 FIRE -LOCAL HAZ ZONE MGMT 5/3 229636 2028 1310.6275 SCHOOLS /CONFERENCES /EXP LOCAL FIRE TRAINING 75.00 FIRE OFFICER 1 CERT - HOCHSPRUNG 229637 2034 1310.6275 SCHOOLS /CONFERENCES /EXP LOCAL FIRE TRAINING 125.00 HAZ MAT OPERATIONS - SHEPARD 229638 2061 1310.6275 SCHOOLS /CONFERENCES /EXP LOCAL FIRE TRAINING 500.00 253193 7/10/2013 143983 MOSS & BARNETT 1,008.00 FRANCHISE /PEG FEE AUDIT RVW 229639 585626 2012.6235 CONSULTANT SERVICES CABLE TV JOINT POWERS 1,008.00 253194 711012013 137878 NETZ, ANNA 240.00 FIRE- FITNESS YOGA 00071936 229640 14 1300.6249 OTHER CONTRACTUAL SERVICES FIRE MANAGEMENT 240.00 253195 7110/2013 142604 NORTON HOMES LLC 1,012.50 REIMB NRMP 13284 GEORGIA DR 229565 4772 4900.2420 NRMP FIN GUAR - DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 16 5/16/2013 - 7/1212013 Check # Date Amoun Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 1,012.50 253196 711012013 100374 PEPSI -COLA COMPANY 491.42 CH -POP 00046895 229573 16816121 1060.6545 NON - TAXABLE MISC FOR RESALE MUNICIPAL BLDG & GROUNDS MNTC 565.57 CMF -POP 00046895 229611 16816122 1540.6545 NON - TAXABLE MISC FOR RESALE CMF BUILDINGS & GROUNDS MNTC 1,056.99 253197 7110/2013 100387 POSTMASTER ST PAUL 3,151.85 UTIL DRINKING WTR REPORTS 229563 20130703 5305.6238 POSTAGE /UPS/FEDEX WATER MGMT /REPORT /DATA ENTRY 3,151.85 253198 7/10/2013 138459 PWF SOLUTIONS INC 86.99 QP- CLEANING SUPPLIES 00072426 229571 15837 1945.6229 GENERAL SUPPLIES QUARRY POINTE 87.00 REC- CLEANING SUPPLIES 00072426 229571 15837 1850.6229 GENERAL SUPPLIES REC SOFTBALL 173.99 253199 7/10/2013 101130 ROGGENBUCK TREE CARE, LLC 280.55 TREE REMOVAL - CARROLWOOD PK00048087 229647 20130531 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 1,309.22 TREE REMOVALS -LONG LAKE PARM0048087 229648 20130531 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 534.3 TREE REMOVAL- DIAMOND PATH PAB0048087 229649 20130531 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 2,124.15 253200 7110/2013 144483 SABES JEWISH COMMUNITY CTR 85.00 REFUND OVERPAYMENT AVFAC 229925 FRONTGATE 1001.4330 SWIM CENTER REVENUE GENERAL FUND REVENUE 85.00 253201 7/10/2013 132465 SAM'S CLUB DIRECT 35.70 GOLF KITCHEN FOOD 00066535 229710 4968 5120.6420 GOLF -FOOD GOLF KITCHEN 44.83 GOLF CUTTING BOARDS, DISH, MAR0066535 229710 4968 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 25.65 GOLF PLATES 00066540 229711 3299 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 47.64 GOLF KITCHEN POP 00049151 229712 8513 5120.6421 GOLF -NON ALCOHOLIC BEVERAGES GOLF KITCHEN 236.14 GOLF KITCHEN FOOD 00049151 229712 8513 5120.6420 GOLF -FOOD GOLF KITCHEN 22.85 GOLF KITCHEN FOOD 00049151 229713 705 5120.6420 GOLF -FOOD GOLF KITCHEN 43.79 GOLF CUPS, NAPKINS 00049151 229713 705 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 15.72 PW MEETING LUNCH 00069796 229714 6364 1500.6275 SCHOOLS /CONFERENCES /EXP LOCAL PW MANAGEMENT 17.63 POL CAKE - ERICKSON /SCOTT CERE6071455 229715 3755 1200.6399 OTHER CHARGES POLICE MANAGEMENT 77.86 REC TEEN CENTER CONCESS IONS 00072065 229716 1899 1840.6540 TAXABLE MISC FOR RESALE REC TEEN PROGRAMS 11.48 GOLF COFFEE 00066526 229717 969 5115.6229 GENERAL SUPPLIES GOLF PRO SHOP 126.16 GOLF UMBRELLA BASES 00066526 229717 969 5110.6211 SMALL TOOLS & EQUIPMENT GOLF CLUBHOUSE BUILDING 41.86 GOLF - CUPS /PLATES 00066541 229718 1722 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 18.92 GOLF CUPS 00066525 229719 6233 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 53.42 GOLF KITCHEN FOOD 00066525 229719 6233 5120.6420 GOLF -FOOD GOLF KITCHEN R55CKREG LuG20000 CITY OF APP. LLEY 7/11. 10:37:11 Council Check Register Page - 17 5/16/2013 - 7/12/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 144.13 GOLF BATH TISSUE, NAPKINS, KLE 00066525 229719 6233 5110.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 9.27- 00066525 229719 6233 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 26.68 GOLF DETERGENT 00049151 229720 5748 5150.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 34.16 GOLF MISC SUPPLIES 00049151 229720 5748 5115.6229 GENERAL SUPPLIES GOLF PRO SHOP 56.51 GOLF FREEZER BAGS, BOUNTY 00049151 229720 5748 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 6.42- 00049151 229720 5748 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 17.42 GOLF MOP, SPRAY WAX 00066529 229721 8706 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 127.03 GOLF VACUUM, AIR POT 00066532 229722 4867 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 8.17- 00066532 229722 4867 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 30.95 SWIM FOOD SVC EQUIP 00072414 229723 5982 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 31.52 SWIM CONCESSIONS 00072414 229723 5982 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 213.73 SWIM BILL COUNTER 00072414 229723 5982 1940.6211 SMALL TOOLS & EQUIPMENT AQUATIC SWIM CENTER 15.74- 00072414 229723 5982 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 20.42 GOLF LIDS 00066534 229724 2783 5115.6229 GENERAL SUPPLIES GOLF PRO SHOP 47.64 GOLF POP 00066534 229724 2783 5120.6421 GOLF -NON ALCOHOLIC BEVERAGES GOLF KITCHEN 123.33 GOLF PAPER TOWELS, CUPS /LIDS 00066534 229724 2783 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 5.28- 00066534 229724 2783 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 15.00 POOL MEMBERSHIPS 229725 999999 1930.6280 DUES & SUBSCRIPTIONS REDWOOD POOL 90.00 SWIM MEMBERSHIPS 229725 999999 1940.6280 DUES & SUBSCRIPTIONS AQUATIC SWIM CENTER 114.11 HCSC - BOWLING BANQUET SUPPLIM9071580 229726 7848 1920.6229 GENERAL SUPPLIES SENIOR CENTER 213.06 REC CONCESSIONS 00072411 229727 2921 1850.6540 TAXABLE MISC FOR RESALE REC SOFTBALL 322.24 POOL CONCESSIONS 00072412 229728 2920 1930.6540 TAXABLE MISC FOR RESALE REDWOOD POOL 35.88 QP- CONCESSIONS 00072413 229729 2074 1945.6540 TAXABLE MISC FOR RESALE QUARRY POINTE 151.57 SWIM -COIN SORTER, TRASH CANS 00069960 229730 5857 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 9.75- 00069960 229730 5857 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 199.98 SWIM -BILL COUNTER 229731 2075 1940.6211 SMALL TOOLS & EQUIPMENT AQUATIC SWIM CENTER 54.74 GOLF FOLDING TABLE, DECANTER 00066543 229732 3238 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 161.62 GOLF KITCHEN FOOD 00066543 229732 3238 5120.6420 GOLF -FOOD GOLF KITCHEN 3.52- 00066543 229732 3238 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 52.20 GOLF CONTAINERS 00049151 229733 8811 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 3.36- 00049151 229733 8811 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 94.12 GOLF KNIVES, TONGS FORKS,MIS0D0066531 229734 863 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 19.62 GOLF KITCHEN FOOD 00066530 229735 1274 5120.6420 GOLF -FOOD GOLF KITCHEN 19.66 SWIM SHEET PROTECTORS, GARBAXM9961 229736 6367 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 204.37 SWIM CONCESSIONS 00069961 229736 6367 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 96.84 REC TC CONCESSIONS 00072074 229737 6915 1840.6540 TAXABLE MISC FOR RESALE REC TEEN PROGRAMS 8.63 SWIM ZIPLOCKS 00069963 229738 1453 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 59.64 SWIM CONCESSIONS 00069963 229738 1453 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 312.04 SWIM CONCESSIONS 00069964 229739 8042 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 12.46 GOLF KITCHEN FOOD 00049151 229740 2771 5120.6420 GOLF -FOOD GOLF KITCHEN 32.02 GOLF SPRAYER, NOZZLE 00049151 229740 2771 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 18 511612013 -- 7/12/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Descrip Business Unit 88.39 GOLF SHELF, TOWELS, CLEANER 00049151 229740 2771 5115.6229 GENERAL SUPPLIES GOLF PRO SHOP 7.75- 00049151 229740 2771 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 129.36 GOLF SHELVES, TOWELS, GARBAGH0066536 229741 729 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 253.02 GOLF KITCHEN FOOD 00066536 229741 729 5120.6420 GOLF -FOOD GOLF KITCHEN 8.32- 00066536 229741 729 5100.2330 DUE TO OTHER GOVERNMENT GOLF FUND BALANCE SHEET 4,356.16 253202 7110/2013 100432 SEH ENGINEERS 1,522.63 DEISGN SIGNALS 147TH /GALAXIE 229578 268989 2027.6235 2013124G CONSULTANT SERVICES ROAD ESCROW 1,522.63 253203 7/10/2013 144481 SELLERS, TRACY 100.00 DJ SVC, TC COLOR DANCE 6/27/13 00072092 229650 20130710 1840.6249 OTHER CONTRACTUAL SERVICES REC TEEN PROGRAMS 100.00 253204 7110/2013 119875 SOUTH METRO RENTAL 240.47 CEMETERY - BLOWER /SHREDDER 00051447 229651 50117 5605.6211 SMALL TOOLS & EQUIPMENT CEMETERY 1,421.44 STR- CHAINSAW 00051449 229652 50118 1610.6211 SMALL TOOLS & EQUIPMENT STREET /BOULEVARD REPAIR & MNTC 545 .06 PRUNING POLE SAW 00051450 229653 50119 1610.6211 SMALL TOOLS & EQUIPMENT STREET /BOULEVARD REPAIR & MNTC 2,206.97 253206 7/10/2013 122380 ST AMBROSE OF WOODBURY 95.50 REFUND OVERPAYMENT AVFAC 229924 FRONTGATE 1001.4330 SWIM CENTER REVENUE GENERAL FUND REVENUE 95.50 253206 7/10/2013 101753 SYSCO MINNESOTA, INC 54.68 GOLF - KITCHEN SUPPLIES 00027785 229580 307020818 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 1,540.94 GOLF - KITCHEN FOOD 00027785 229580 307020818 5120.6420 GOLF -FOOD GOLF KITCHEN 26.52 GOLF - KITCHEN SUPPLIES 00027785 229581 306281575 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 318.16 GOLF - KITCHEN SUPPLIES 00027785 229562 306280028 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 12.53 GOLF - KITCHEN SUPPLIES 00027785 229583 306271793 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 160.78 GOLF - KITCHEN SUPPLIES 00027785 229584 306271740 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 43.56 GOLF - KITCHEN SUPPLIES 00027785 229565 305091319 5120.6422 GOLF - KITCHEN SUPPLIES GOLF KITCHEN 2,101.99 GOLF - KITCHEN FOOD 00027785 229585 305091319 5120.6420 GOLF -FOOD GOLF KITCHEN 32.48 GOLF - KITCHEN SUPPLIES 00027785 229586 306271346 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 587.26 GOLF - KITCHEN FOOD 00027785 229586 306271346 5120.6420 GOLF -FOOD GOLF KITCHEN 405.71 GOLF - KITCHEN SUPPLIES 00027785 229587 306222098 5120.6422 GOLF- KITCHEN SUPPLIES GOLF KITCHEN 5,284.61 263207 7/10/2013 112155 TAHO SPORTSWEAR 506.80 SWIM- LIFEGUARD T- SHIRTS 00051437 229572 13TF1158 1940.6281 UNIFORM /CLOTHING ALLOWANCE AQUATIC SWIM CENTER 562.50 POOL - LIFEGUARD T- SHIRTS 00051437 229572 13TF1158 } 1930.6281 UNIFORM /CLOTHING ALLOWANCE REDWOOD POOL R55CKREG L. j20000 CITY OF API' ;LLEY 7/11 10:37:11 Council Check Register Page - 19 5/16/2013 7/12/2013 Ch eck # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 1,069.30 253208 7/10/2013 101587 TWIN CITY WATER CLINIC INC 200.00 GREENLEAF STR /UTIL IMPROV 229576 3574 2027.6249 2013101R OTHER CONTRACTUAL SERVICES ROAD ESCROW 300.00 GREENLEAF STR /UTIL IMPROV 229577 3566 2027.6249 2013101R OTHER CONTRACTUAL SERVICES ROAD ESCROW 500.00 253209 7/10/2013 100489 UNIFORMS UNLIMITED 213.48 EXTENDED POWER MAG- DAHLSTR00071789 229656 166284 1210.6211 SMALL TOOLS & EQUIPMENT POLICE FIELD OPERATIONS /PATROL 340.86 EXTENDED POWER MAG- DAHLSTROCA71790 229657 166283 1210.6211 SMALL TOOLS & EQUIPMENT POLICE FIELD OPERATIONS /PATROL 554.34 253210 7110/2013 144484 VELASCO -MAN, DANIELLE 150.00 REFUND REDWOOD DAMAGE DEP PAID 229926 1003596 1001.5110 RENTS - REDWOOD GENERAL FUND REVENUE 150.00 253211 7/10/2013 142372 WENSMANN REAL ESTATE SERVICES 675.00 REIMB NRMP 13304 GEORGIA DR 229566 5116 4900.2420 NRMP FIN GUAR - DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 600. REIMB NRMP 13224 GEORGIA DR 229567 5259 4900.2420 NRMP FIN GUAR - DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SHT 1,275.00 253212 7/10/2013 143938 WHITEWATER WEST INDUSTRIES LTD 11,984.8 SWIM FIBREDECK PANEL FINAL PMV0051324 229570 24967 1940.6740 CAPITAL OUTLAY - MACH /EQ /OTHER AQUATIC SWIM CENTER 11, 984.89 20130541 5/16/2013 137533 DCA TITLE 141,000.00 CEMETERY EXPANSION -LAND PURCH 229669 20130516 5600.1710 LAND CEMETERY BALANCE SHEET 141,000.00 20130641 6/12/2013 101348 DEPOSITORY TRUST COMPANY 48,206.25 INT GO IMP BOND 2007 229575 612130047 3342.7015 DEBT SERVICE - INTEREST BONDS OF 2007, $3,600,000 124,503.75 INT GO PARK BOND 2008 229575 612130047 3357.7015 DEBT SERVICE- INTEREST BONDS OF 2008, $6,685,000 126,212.50 INT GO PARK BOND 2007 229575 612130047 3347.7015 DEBT SERVICE - INTEREST BONDS OF 2007, $6,400,000 298,922.50 20130642 6/1212013 135249 NORTHLAND TRUST SERVICES, INC. 30,641.25 INT GO BOND 2011 -STM SWR 229605 61213046 5505.7015 DEBT SERVICE - INTEREST STORM DRAIN UTILITY 20,981.25 ITN GO BOND 2011 -PARK 229606 61213046 3362.7015 DEBT SERVICE- INTEREST BONDS OF 2011, $3,945,000 19,575.00 INT GO BOND 2012A -EQ CERT 229607 61213046 3372.7015 DEBT SERVICE - INTEREST EQUIP CERT 2012, $1,305,000 68,250.00 INT GO BOND 2012A -'04 REF 229608 61213046 3377.7015 DEBT SERVICE - INTEREST REF BOND OF 2012, $4,550,000 13,800 INT GO BOND 2012A- IMPROV 229609 61213046 3382.7015 DEBT SERVICE - INTEREST GO IMP BOND 2012, $920,000 153,247.50 R55CKREG LOG20000 CITY OF APPLE VALLEY 7/11/2013 10:37:11 Council Check Register Page - 20 5/16/2013 — 7/12/2013 Check # Date Amount Supplier / Explanation PO # Doc No Inv No Account No Subledge Account Description Business Unit 20130711 7/8/2013 102664 ANCHOR BANK 9,169.90 EMPLOYEE MEDICARE 229417 1307018 9000.2111 ACCRUED FEDERAUFICA PAYROLL CLEARING BAL SHEET 9,169.90 CITY SHARE MEDICARE 229417 1307018 9000.2111 ACCRUED FEDERAL /FICA PAYROLL CLEARING BAL SHEET 29,990.20 EMPLOYEE FICA 229417 130701 B 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 29,990.20 CITY SHARE FICA 229417 1307018 9000.2111 ACCRUED FEDERAUFICA PAYROLL CLEARING BAL SHEET 61,481.90 FEDERAL TAXES PR 229417 130701 B 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 139,802.10 20130712 7/8/2013 100657 MN DEPT OF REVENUE 25,998.98 PAYROLL STATE TAX 229416 130701G 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 25,998.98 20130713 7/5/2013 100331 MN DEPT OF LABOR & INDUSTRY 95.50- LESS 2% RETENTION JUNE 229928 20130630 1001.4099 PERMIT -OTHER GENERAL FUND REVENUE 4,774.75 PERMIT SURCHARGE JUNE 229928 20130630 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 4,679.25 20130714 719/2013 100873 HEALTHPARTNERS 3,931.56 DENTAL CLAIMS 6/27/13- 7/3/13 229670 20130709 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 3,931.56 20130715 7/1112013 130957 GENESIS EMPLOYEE BENEFITS INC 384.60 FLEX SPENDING DAYCARE - 2013 229923 20130712 90001119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 384.60 2,062,617.23 Grand Total Payment Instrument Totals /1 Check Total 1,229,277.09 O 1 Transfer Total 767,966.49 Pay ModeX Total 65,373.65 Total Payments 2,062,617.23 R55CKSUM LU ,.20000 CITY OF APF: LLEY 7/11 10:38:44 Council Check Summary Page - 1 5/16/2013 - 7/12/2013 Company Amount 01000 GENERAL FUND 130,666.14 02010 CABLE TV RESERVE FUND 1,008.00 02025 ROAD ESCROW FUND 256,554.07 03210 EDA OPERATIONS FUND 10,000.00 03340 GO IMP BOND 2007, $3,600,000 48,206.25 03345 GO PARK BOND 2007, $6,400,000 126,212.50 03355 GO PARK BOND 2008, $6,685,000 124,503.75 03360 GO PARK BOND 2011, $3,945,000 20,981.25 03370 EQUIP CERT 2012, $1,305,000 19,575.00 03375 REF BOND 2012, $4,550,000 68,250.00 03380 GO IMP BOND 2012,$920,000 13,800.00 04900 PHYSICAL IMPROVEMENTS ESCROW F 2,287.50 05000 LIQUOR FUND 183,143.50 05100 GOLF FUND 11,102.85 05200 ARENA FUND 834.22 05300 WATER & SEWER FUND 696,485.90 05500 STORM DRAINAGE UTILITY FUND 37,478.08 05600 CEMETERY FUND LEVEL PROGRAM 141,240.47 05800 STREET LIGHT UTIL FUND 170.51 07100 INSURANCE TRUST DENTAL FUND 3,931.56 09000 PAYROLL CLEARING FUND 166,185.68 Report Totals 2,062,617.23