HomeMy WebLinkAboutCCP 05-22-2006
Mayor:
Beverly Aplikowski
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~HILLS
Arden Hills City Council
1245 w. Highway 96
Arden Hills, Minnesota
55112
65L634.5120
www.ci.arden-hills.mn.us
Council members:
David Grant
Brenda Holden
Gregg Larson
Vincent Pellegrin
REGULAR MEETING
Monday
Ma 22, 2006
City Vision
A strong community that values our unique environment, our fiscal soundness,
and our tradition as a desirable city in which to live, work, and play.
Agenda
City Council Meeting Convenes 7:00 PM
Call to Order
PLEDGE OF ALLEGIANCE
1. APPROVAL OF AGENDA
2. APPROVAL OF MINUTES
A. May 8, 2006 City Council Meeting
3. CONSENT CALENDAR
A. Motion to Accept the Financial Audit
. Report Submitted by Abdo, Eick, &
Meyers
B. Resolution 06-34: Approving the Use of
the Automark Voting Machines for Future
Elections
Those items listed under the Consent Calendar are considered to be routine by
the City Council and will be cnacted by one motion under a Consent Calendar
format. There will be no separate discussion of these Items, unless a Council
Member so requests, in which event, the item wiIJ be removed from the
general order of business and considered separately in its normal sequence on
the agenda.
C. Claims and Payroll
D. Operations & Maintenance Department
Transition Plan
4. PULLED CONSENT ITEMS Those items that are pulled from the Consent Calendar will be removed from
the general order of business and considered separately in its normal sequence
on the agenda.
5. PUBLIC INQUIRIES/INFORMATIONAL Public Inquiries/Informational is an opportunity for citizens to bring to the
Council~s attention any items not currently on the agenda. In addressing the
Council, please state your name and address for the record, and a brief
summary of the specific item being addressed to the Council. To allow
adequate time for each person wishing to address the Council, we ask that
individuals limit their comments to three (3) minutes. Written documents
may be distributed to the Council prior to the meeting, or as bench copies, to
allow a more timely presentation.
6. PUBLIC HEARINGS
A NPDES Annual Stonn Water Meeting
Kris Giga
Arden Hills City Council Agenda
May 22, 2006
Page 2
7. NEW BUSINESS
A. Motion to Reject Bids for the 2006 Ridgewood PMP Kris Giga
Construction Project
R Resolution #06-35: Supporting the Ramsey County Karen Barton
Regional Rail Authority's interest in Acquiring the
TCAAP Railroad Corridor in Arden Hills
C Planning Case 06-13: Variance & Preliminary Plat; Amities James Lehnhaff
Coast LLC-3685 and 3695 New Brighton Road
D_ Planning Case 06-15: Zoning Ordinance Addition for the B-4 James Lehnhoff
Zone
E. Planning Case 06-16: Special Use Permit for Higher Education James Lehnhoff
8. UNFINISHED BUSINESS
A. TCAAP Update-Verbal
9. COUNCIL REQUESTS
ADJOURN
Karen Barton
Work Session-Following the City Council Meeting
. PTRC Vision Plan-Strategies
Closed Session-Following the Work Session Meeting
. TCAAP Land Sale Negotiations - Pursuant to MS 13D.05 SUBD 3.c3
. Old City HalllPublic Works Land Sale Negotiations - Pursuant to MS 13D.05 SUBD 3.d
. City Hall Arbitration
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Message
Page I of I
Jackie Freppert
From: Jackie Freppert
Thursday, May 18, 2006 1 :54 PM
timesaver02@aoLcom; bob. fietcher@co.ramsey.mn.us; bulletin@lillienews.com;
cwilson@ctv15.org; dprobst@mspmac.org; egurnon@pioneerpress.com; focus@mnsun.com;
kgprophet@aol.com; kmaltman@msn.com; mlsmith@startribune.com; smccann@startribune.com;
sschroeder@smithmicrotech.com
Subject: 5/22/06 Regular CC Meeting Agenda
Sent:
To:
Jackie Freppert, Office Support SpeciaList
City of Arden Hills
Phone 651 .634.5120
Fax 651.634.5137
www.ci.arden-hills.mn.us
5/18/2006
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Approved:
CITY OF ARDEN HILLS, MINNESOTA
REGULAR CITY COUNCIL MEETING
MAY 8, 2006; 7:00 P.M.
ARDEN HILLS CITY COUNCIL CHAMBERS
PLEDGE OF ALLEGIANCE
CALL TO ORDER/ROLL CALL
Pursuant to due call and noticc thereof, Mayor Beverly Aplikowski called to order the
regular City Council mecting at 7:02 p.m.
Prcsent:
Mayor Beverly Aplikowski, Councilmembers David Grant (arrived at 7:07
p.m.), Brenda Holden, and Vincent Pellegrin.
Absent:
Councilmember Gregg Larson (excused)
Also present were City Administrator, Michelle Wolfe; City Attorney, Jerry Filla; Parks
and Recreation Department, Michellc Olson; Chief Finance Officer/Treasurer, Murtuza
Siddiqui; Community Development Director, Karen Barton; Civil Engineer, Kris Giga;
Assistant City Administrator, Schawn Johnson; City Planner, James Lelmhoff; and
Rccording Secretary, Kathleen Altman.
J.
APPROV AL OF MEETING AGENDA
Ms. Wolfe requested item 3(c) be added to the Conscnt Calendar.
MOTION: Councilmember Holden moved and Councilmember Pellegrin seconded a
motion to approve the meeting agenda as amended. The motion carried
unanimously (3-0).
2. APPROVAL OF MINUTES
A April 24, 2006 City Council Meeting
B. April 17, 2006 Work Session Meeting
Mayor Aplikowski requested the following changes: April 17, 2006 Work Session meeting
Minutes, Page 3, tbird paragraph should read: Councilmember Holden propos cd that the density
ofthc project be 60,000 square feet
ARDEN HILLS CITY COUNCIL ~ MAY 8, 2006
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MOTION: Councilmember Holden moved and Councilmember Pellegrin seconded a .
motion to approve the April 24, 2006 City Council Meeting Minutes as
presented and the April 17, 2006 Council Work Session Minutes as
amended. The motion carried unanimously (3-0).
3. CONSENT CALENDAR
a. Claims and Payroll
b. Motion to Approve the Purchase of a Gencrator for Lake Johamla Fire Department
Engine Number I
c. Resignation of Tom Moorc
MOTION: Councilmember Holden moved and Councilmember Pellegrin secondcd a
motion to approve the Consent Calendar and to authorize execution of all
necessary documents contained therein. The motion carried unanimously
(3-0).
4. PULLED CONSENT ITEMS
None.
5.
PUBLIC INQUIRIES/INFORMATIONAL
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A. Celebratinl!: Arden Hills Update
Ms. Olson updated Council on the progress of the annual summer event scheduled for June 24,
2006 at Tony Schmidt Park
Councilmember Grant anived at 7:07 p.m.
Mayor Aplikowski stated she had a check for $150.00 from the Big Ten Supper Club for this
evcnt She noted they would also like a posteL
6. PUBLIC HEARINGS
None.
7. NEW BUSINESS
A. Update on the North Snburban Cable Commission and North Suburban Access
Corporation
Ms. Coralie Wilson, Director North Suburban Cable Commission, updated Council on the
North Suburban Cable Commission and North Suburban Access Corporation. .
ARDEN HILLS CITY COUNCIL - MAY 8, 2006
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B.
Motion to Accept the Warming Honse Inventorv and Recommended Improvement
Report
Ms. Olson updated the Council on the warming houses and ice rink operations at Freeway Park,
Hazelnut Park, and Valentine Park.
She rccommended removing the warming house at Valentine Park and maintaining the rink
without staffing into the JiIture lor the following reasons:
I. Attendance was always slow at this site and continues to decline.
2. The building continued to flood every spring, causing maintcnance issues.
3. The amount of salary the City saved by closing the warming house at Valentine Park
could be used to supplement the rental of mobile units at Hazelnut Park and Freeway
Park.
She also recommended the mobile units be utilized at Freeway Park and Hazelnut Park for the
following reasons:
l. The buildings were in need of major repairs.
2. The buildings were only utilized three months out of the year.
3. The buildings were not aesthetically pleasing.
. She indicated at minimum staff recommended major repairs be done on the Freeway Park and
Hazelnut Park buildings before the next season.
Councilmcmber Pellegrin asked if the costs for the mobile units had been detcrmined. Ms.
Olson responded there would be a one-time fee for the electrical relocation along with a
$1,139.10 rcntal per season per mobile unit
Councilmember Grant asked what maintenance had been done on the buildings in the past five
years. Ms. Olson indicated she staffed the buildings and the Director of Opcrations and
Maintenance was in charge of maintenance of the buildings. She stated that Department would
go out and dctermine what needed to be done every season, but as far as she was aware, the
buildings did not get looked at throughout the season because they werc us cd as storage.
Councilmember Holden asked if they made repairs to thc cxisting buildings, how long would
those repairs last Shc stated she was not sure one situation fit all and she would be in favor of a
small portable unit at Valentines Park because of the flooding, but shc was not sure portable units
should be at the othcr parks. She notcd according to the Building Official none of the buildings
had structural issues or structural damage.
Mayor Aplikowski stated it appeared Council wanted this brought back to Council at a future
work session for discussion.
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ARDEN HILLS CITY COUNCIL - MAY 8, 2006
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MOTION: Councilmember Grant moved and Councilmember Holden seconded a .
motion to discuss the wam1ing house buildings at a future work session.
The motion carricd unanimously (4-0).
Ms. Wolfe requested if the Councilmcmbcrs had any further questions, suggestions, or
comments rcgarding the warming houses or maintenance issnes, to inform her so staff would
have those answers at the work session.
C. Motion to Approve the Revised URS Contract
Ms. Giga stated the City had a contract with URS for engineering services since January 1998.
Since the original contract had been in place, changes had taken place at the City. The City had
cntered into a Joint Powers Agreement for engineering services with the City of Roscville. Thc
agreement with Roseville included some tasks previously performed by URS; therefore, the URS
contract needed to be revised accordingly.
She indicatcd the most notable revision to the contract with URS would be the removal of the
monthly retainer fee. Tasks identified in this section of the contract were now tasks that are
incorporated into the agreement with Roseville, such as attending Council meetings and work
sessions, providing day to day support to other City staff members, Councilmembers, and the
general public, and answering resident questions and concems. Tasks previously identified with
the monthly retainer would be addcd to misccllaneous services that wcrc available as
needed/requested by the City. .
She rccommended approving the revised contract with URS for engmeenng servIces and
authorizing staff to prepare and execute the associatcd documents.
Councilmember Grant stated he was glad they were addressing the monthly retainer issue.
Ms. Holden asked how the City was doing with their budget with the City of Roseville. Ms.
Wolfe responded she believed they should bc eithcr within or below budget She noted the first
statement from the City of Roscville should be received soon.
MOTION: Councilmembcr Holden moved and Councilmember Grant scconded a
motion to approve the revised contract with URS for engineering services
and authorize staff to complete and execute the associated documents.
The motion carried unanimously (4-0).
D. Motion to Approve the Indykiewicz Property Loan Repayment Proposal
Mr. Siddiqui statcd in the late 1990's the City purchased the Indykiewicz property to develop
thc Round Lake area. This was part ofTIF District #2. The district borrowed $650,000 from the
PIR Fund (inter-fund loan) in anticipation of paying back the principal in the future with accrued
interest As of last summer, the loan balancc, including interest, amounted to $880,835. In the .
summer of 2005, the City sold a portion of this property to Holiday Gas Stationstores. The
ARDEN HILLS CITY COUNCIL - MAY 8, 2006
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propcrty sale yielded the City a profit of $796,300. The difference between the outstanding loan
balance and the proceeds from sale of the land was $84,535.
He indicated the remaining loan balance in TlF District #2 was $84,535. The fund had
approximately $300,000 in net working capital (fund balance). Therefore, the City could payoff
the remaining outstanding balance from this fund. This would be an eligible expense that could
be charged to TlF District #2. Thc City Council could also consider forgiving the loan balance
and keep the funds in reserves for future use. Any unspent funds at the expiration of a TIF
district are distributed to Ramsey County, Mounds View School District, and the City of Arden
Hills general fund.
He stated that currently the TlF district was gcncrating adequate tax revenue to meet the debt
service requirements for the outstanding bonds the City had issued for the improvement of this
district. Last year, the district generated approximately $100,000 more in revenue than the debt
service requirements. City staff is not surc if an cxcess of this magnitude would continue in the
future due to future law changes or the possibility of the property going into forfeiture. Although
staff does belicve that the current fund has adequate reserves to absorb any unanticipated
reduction in tax revenue collectcd and was recommending the City Council consider paying off
thc rcmaining balance to the PIR Fund.
He recommended the Council authorize staffto pay off the remaining loan balance in the amount
of$84,535 to the PIR Fund from TIF District #2 Fund as of the close of the 2005 year end.
. Councilmember Grant stated he believed this was a good idea to payoff the TIF fund. Hc
asked if City trails could bc constructed with the TIF funds. Mr. Siddiqui rcsponded he was not
sure ifTIF funds could be used for this purpose, but he would look into this.
MOTION: Councilmember Holden moved and Councilmember Grant seconded a
motion to authorize staff to payoff the remaining loan balance in the
amount of $84,535 to thc PIR Fund from the TIF District #2 as of the close
of year end 2005. The motion carried unanimously (4-0).
E. Motion to Approve Additional Legal Services for the City Hall Arbitration Case
Ms. Wolfe stated thc City would be entering into an arbitration hearing on June 19,2006. This
arbitration concerns the still-open contract for the construction of the Arden Hills City Hall.
During the summer of 2003, the City participated in a mediation process with the General
Contractor, Rochon, in order to try and scttle the disputc. The mediation process was not
successful, so the determination was made to proceed to arbitration. The arbitration had been
scheduled and rescheduled several times. However, the arbitrator had indicated he will allow no
further delays and the hearing would commence on June 19.
She indicated until recently, City Attorney Jerry Filla had been exclusively representing the City
in this matter. As the problems with the building had continued and more testing had bcen
. conducted, thc case had continued to grow in complexity. She stated it would significantly
ARDEN HILLS CITY COUNCIL - MAY 8, 2006
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enhance the City's case if they added the representation of an attorney who specialized In
construction law.
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She indicated they had received references from the arbitrator, metro building officials, and
expert witnesses. She was recommending attorney Jeffrey W. Coleman be retained to assist Mr.
Pilla with this matter.
She noted the services were more expensive than what they typically pay for legal representation.
However, she believed this was a case where Mr. Coleman's specialized expertise would greatly
increase the chances for a successful arbitration. In addition, staff would work with Mr. Pilla to
keep legal expenses as low as possible and reasonable, looking for alternatives for accomplishing
tasks wherever possible. She stated they would also make every attempt to recoup any expenses
possible via the arbitration process.
She recommcnded Council authorize retaining Jeffrey W. Coleman for legal services related to
the City Hall arbitration case, at a rate of $250 per hour, not to exceed $50,000.
She stated Mr. Coleman was present at this meeting to answer any questions.
Jeffrey W. Coleman introdueed himself and summarized his qualifications for the Council. He
stated he appreciated the opportunity to assist Arden Hills in this arbitration.
MOTION: Councilmember Grant moved and Councilmember Pellegrin seconded a .
motion to approve Je1Trey W. Coleman for legal services related to the
City Hall Arbitration Case in an amount not to exceed $50,000. The
motion carried unanimously (4-0).
F. Motion to Approve a Variance Extension for Planninl!: Case 03-19: Carolyn and
Carl Mobn
Mr. Lehnhoff stated Carolyn Mohn, applicant, had requested the Council consider an additional
six month extension to a variance that was approved on August 25, 2003.
He stated on August 25, 2003, the City Council approved a variance to allow a 9-foot
encroachment on the shoreline setback at 3459 Siems Court The approval was subject to two
conditions. The first condition required the applicant to obtain all nceessary building permits
from the Building Official prior to the issuance of a building permit The second condition
required approval from the Minnesota Dcpartment of Natural Resourccs (DNR). The DNR did
review the application and did not have any objections to the proposed plan.
He indicated typically, a variance expired one year from the date of approval if the applicant did
not file for a building permit within that period of time. Due to health related issues, Ms. Mohn
requested a one year extension for the variance in August 2004. The City Council approved a
one-year extension to the variance on September 13,2004, which expired in September, 2005.
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He stated a second extension was granted for six months in September 2005 due to ongoing
health issues, which cxpired in March 2006. Now that spring had arrived, Ms. Mohn was ready
to move forward with her addition; however, the variance technically expired in March and
building permits cannot be issued without an after-the- fact extension from the City CounciL
He recommended approval of the requested six month extension. He stated extending the
variance approval was unlikely to have any negative impact on the neighborhood or City. The
circumstances under which the variance was approved in 2003 had not changed; therefore, the
2003 site plan for this property would still be eligible for approval under the current Zoning
Ordinance regulations. Ms. Mohn had also indicated that final building plans were forthcoming.
Ms. Moho, 2459 Siems Court, stated she would be grateful to have this extension. She
indicated they have had many, many health problems, which have now been resolved and they
intended now to follow through with this request.
MOTION: Councilmcmber Grant moved and Councilmember Holden seconded a
motion to approve an additional extension to August 25, 2006 for the
variance that was approved in Planning Case 03-19 for Carolyn Mohn at
3459 Siems Court subject to the conditions of the original approvaL The
motion carried unanimously (4-0).
8. UNFINISHED BUSINESS
A.
TCAAP Update
Ms. Bartoo updated the Council on recent TCAAP developments.
9. COUNCIL REOUESTS
Nonc.
MOTION: Councilmcmbcr Grant moved and Councilmember Holden seconded a
motion to adjourn to a closed session to discuss the Rochon Corporation
Arbitration Case pursuant to MS 13D.05 Subd 3.b; TCAAP land sale
negotiations pursuant to MS l3D.05 Subd. 3.c3; and City Attorney review
of Klumpp Court Case decision pursuant to MS l3D.05 Subd 3.b. The
motion carried unanimously (4-0).
Mayor Aplikowski adjourned the Regular City Council Meeting meeting at 8:21 p.m.
Beverly Aplikowski
Mayor
Michelle Wolfe
City Administrator
ARDEN HILLS CITY COUNCIL - MAY 8, 2006
NOTICE OF MEETINGS
Thc next Council Meeting will be held Monday, May 30, 2006 at 7:00 p.m. at the Arden Hills
Council Chambers.
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City 01 Arden Hills
Request for Council Action
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Prepared by: Murtuza Siddiqui
Dept: Finance
Council Mtg. Date: 5/22/2006
Final Action Needed By:
5/22/2006
Council Action Request:
Staff recommends that the Council accept the 2005 Audit as presented.
Staff Recommendation:
Staff recommends that the Council accept the 2005 Audit as presented.
Advisory Commission Action:
Commission
Planning
PTRC
Date
Supporting Documents (which are attached to this Action Form):
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I2<J Memo/Letter:
o Resolution (No. )
o Ordinance (No. )
o Engineering Recommendation:
o Attorney Recommendation:
o Other:
Financial Implications:
Administrator/Staff Comments:
Agenda Item ;'l~~
Budgeted Amount:
Actual Amount:
Funding Source:
Action
Not Applic"bte
. NotApplicabte
Not applicable
$0.00
$0.00
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MEMORANDUM
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DATE:
May 18,2006
Agenda Item: 3.A
TO: Honorable Mayor and City Council
FROM: Murtuza Siddiqui, Chief Financial Officer/Treasurer "v\I
SUBJECT: 2005 Audited Financial Statements
BACKGROUND:
The City of Arden Hills, each year, hires an independent audit firm to audit the City's financial
records and issue the financial statemcnts. The City hired Abdo, Eick, & Meyers to conduct this
audit. They have been the City's auditors for the past few years.
DISCUSSION:
I am plcased to inform that the City of Arden Hills has received an "unqualified (clean) opinion" .
from the audit firm.
Despite the unanticipated costs for the st0TI11 clean-up and less than expected collection of permit
fees, the City was able to adjust its spending and minimized its impact on the reserves.
Stevc McDonald, Abdo, Eick, & Meyers presented the audit at the May Council Work Session.
Mr. McDonald provided an overview ofthc components of the audit. In addition, he also
highlighted major funds and their respective fund balances.
RECOMMENDED ACTION:
Staffrecommends that the Council accept the 2005 Audit as presented.
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Certified Puhlir Aa:ounumts & umsrdlwUs
April 14,2006
Grnndview SYlJan~
5201 Eden Avenue
Suite 370
EJina, MN 55436
Honorable Mayor and Council
City of Arden Hills, Minnesot;:.!
We have audited the financial statements the govemmentaJ activities, the business-type activities, each major fund and the
aggregate remaining fund infol11l3tion of the City of Arden }-hlls, Minnesota (the City), for the year ended December 31, 2005
and have issued our report thereon dated April 14,2006. Professional standards require that we provide you with the following
infonnation related to our audit.
Our Responsibility Vnder Auditing Standards Generally Accepted in the IJllited States of America
As stated in our engagement letter, our responsibility, as described by professlonaf standards, is to plan and perform our audit to
obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement and are fairly
presented in accordance \'lith accounting principles generally accepted in the United States of America. Because an audit is
designed to provide reasonable, but not absolute, assurance and because we did not perform a detailed examination of all
transactions, there is a risk that material errors, fraud or illegal acts may eXIst and not be detected by us.
In planning and perforn1ing our audit of the financial statements oftbe City, for the year ended December 31,2005, we
considered its internal control in order to deteID1ine our auditing procedures for the purpose of expressing our opinion on the
financial statements and not to provide assurance on the internal control. However, we noted certain matters involving the
internal control and its operation that we consider to be reportable conditions under standards established by the American
Institute of Certified Publ1c Accountants. Reportable conditions involve matters coming to our attention relating to significant
deficiencies in the design or operation ofintemal coTllrol that, in our judgment, could adversely affect the City's ability to record,
process, summarize, and report financial data consistent with the assertions of management in the financial statements. We noted
the following reportable condition:
Seg.-egation of Duties
Our study and evaluation disclosed that because oftne limited size of your office staft~ the City had limited segregation of
duties for a portion of 2005. Good internal control contemplates an adequate segregation of duties so that no one individual
handles a transaction from inception to completion. With the prosecution of a former City employee for misappropriation of
assets and reorganization of job responsibilities. we believe that this issue has been remedied as of year end.
A material weakness is a reportable condition in which the desii,,'l1 or operation of one or more of the internal control components
does not reduce to a relatively low level the nsk that errors or fraud in amounts that would be material in relation to the financial
statements being audited may occur and not be detected \",ithin a timely period by employees in the normal course ofperfonning
their assigned functions.
Our consideration ofjntcmal control would not necessarily disclose all maners in imcmal control that might be reportable
conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be mateJial
weaknesses as defined above. However, the reportable condition described above is not believed to he a material weakness.
952.8.1:>.9090 . Ln_ 952.83:).:\261
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Apn114,2006
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As part of obtaining reasonable assurance about whether the financial statements. are free of material misstatement, we perfanned
tests of compliance with certain provisions of laws, regulations, contracts and grants. However, the objective of our tests \Vas not
to provide an opinion on compliance wIth such provisions. We noted one instances of noncompliance wIth Minnesota statutes as
follows:
Declaration for payment
Minnesota statute 471.38 requires that each declaration for payment be signed to the effect that such account, claim, or
demand is just and coneel and that no part of it has been paid. The statute IS satisfied jf on the back of City checks is a
declaration as defined in Minnesota statute 471.391 reading "] declare under tne penalties of]aw that this account, claim or
demand is just and coneet and that no part of it nas been paid:' The Clty did not have the required statement on the back of
their check in 2005.
Management Response
Management understands the fi.nding and 'has since taken steps to correct the noncompliance.
Significant Accounting Policies
Management has the responsibility for selection and use of apPTOpriate accounting polrcies. In accordance ",nth 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 jn Note 1 to the financial statements. The eny implemented the
requirements ofGASB Statement No. 40 - Deposit and lnvestmenl l?isk Disclosures - an amendment ofGASB Statement No.3
during 2005. .We noted no transactions entered into by the City during the year that \Vere both signiflcant and unusual, and of
whjcn, under professional standards, we are required to jnfonn you, or transactions for which there is a lack of authoritative
gUldaiicc OT consensus.
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Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared hy management and are based on management's
knowledge and experience about past and current events and assumphons about future events. Certam 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 significant estimates affecting the financial statements
were capital asset basis and depreciation.
Management's estimate of depreciation is based on estimated useful lIves of lhe assets. We evaluated the key factors and
assumptions uscd to develop these accounting estimates in detennining that it is reasonable in relation to the financial statements
taken as a whole.
Audit Adjustments
For purposes of this letter, professional standards define an audit adjustment as a proposed correction of the financial statements
that, in our judgrnellt, may not have been detected except through our auditing procedures. An audit adjustment mayor may not
indicate matters that could have a significant effect on the City's finanCIal reporting process (that is, cause future financial
statements to be matelially misstated).]n our judgment, none of the adjustments we proposed, whether recorded or unrecorded by
the City, either indiVIdually or in the aggregate, indicate matters that could have a sibrnificant effecl on the City's financial
reporting process. vVe did propose 31 journal entries, which \>".'e considered 22 8S year end accounting entries that a City should
make in order to have accurate records before an audit begins. We encourage the City to reduce the accounting ennics necessary
to adjust year end balances. We reported no uncorrected rmsstatemenTs.
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Adjusting Journal Entries JE # 5 Debit Credit
10 record alp from December PERA.. set up againsl cash
101-00000-10 I 00 Gen Cash & lnvestmenls $ 4,623.00
101-00000-21741 PERA \Vithholding $ 4,628.00
TGtal $ 4,628.00 $ 4,628.00
Adjusting Journal Entries JE # 10
10 reaI10cate interest revenue based on average monthly cash balance
101-00000-10100 Gcn Cash & Investments $ 4,472.00
225-00000-36210 J nte-rest J ncomc 164.00
227-00000-10100 Gen Cash & Investments 536.00
)28-00000-10 I 00 Gen Cash & Jnvestments 152.00
229-00000-10 I 00 Gcn Cash & Investments 857.00
23 0-00000-1 0 I 00 Gen Cash & Investments 282.00
325-00000-36210 Investment Interest Income 2.504.00
108-00000-10 I 00 Gen Cash & Jovestments 36.00
409-00000-10100 Gen Cash & Investments 1.061.00
411-00000-10 100 Gen Ca.sh & Investments 99.00
112-00000-1010U (jen Cash & Investments 354.00
501-00000-36210 Interest Income 17.021.00
. 601-00000-36210 T nterest J Dcome ]93.00
602 -00000-10 100 Gen Cash & Investments 3.851.00
603-00000-10 I 00 Gen Cash & Investments 7200
604-00000-36210 Interc~11ncomc 524.00
70 I -00000- i 0100 Gen Cash & j[JYe~i[m:nls LIJ.VV
702-00000-10100 Gen Cash & Investments 280.00
704-00000-10100 Gen Cash & Investments 8,179.00
705-00000-10100 Gen Cash & Investments 149.00
] 0 1-00000-3621 0 Interest Income $ 4,47200
225-00000-10 I 00 Gen Cash & Investments 164.00
227-00000-36210 Interest Income 536.00
228-00000-36210 Interest Income 152.00
229-00000-362] 0 Interest Income 857.00
230-00000-362 I 0 Interest Income 282.00
325-00000-10 I 00 Gen Cash & Investments 2.504.00
408-00000-36210 Interest Income 36.00
409-0000U-36210 Interest Income 1.06100
.111-00000-36210 Interest lncome 99.00
412-00000-36210 Interest Income 354.00
50 I-OUOOO- JO I GO Gen Cash & lnveslrnenls 17.021.00
60 1-00000- 1 0 I 00 Gcn Cash & Investments 193.00
602-00000-36210 Inleresl Income 3.S51.00
603-00000-36210 Interest Income 7200
004-00000-10 100 Gen Cash & Investments 524.00
701-00000-36210 Interesllncome 26.00
702-00000-36210 Investment Interesl Earnings 28000
704-00000-3621 () Investment Interest Earnings 8.179.00
. 705-00000-36210 InlereslIncome 149.00
Total S 40,812.00 S 40.812.00
9;}2.8J5.9090 . hn 932.83;)3261
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~~t: City of Arden Hills .
Apnl 14,2006
.~.~ Page Four
Adjusting Journal Entries JE # II Debit Credit
To adjusL insurance payable amounts
101-00000-21730 Lakes Country Coop Hlth Prern $ 1.636.UO
101-00000-21732 lUOE 49 Insurance Pymnts 6.64900
101-00000-21735 Short Tenn Disability 1ns W/H 69800
101-00000-21739 Fortis LID Premium 1.125.00
101-00000-21741 PERA Withholding 4JJl2.00
101-00000-21742 leMA Withholding 94.00
101-00000-21744 Probationary Emp leMA Match 14900
101-00000-21771 JUOE 49 Union Dues W/H 7500
101-00000-21772 lUDE Central Pension Fund 826.00
101-00000-21791 FSA Health Care Reimb 2.246.00
101-00000-21713 :MN Mutual Life Ins Pynmts $ 535.00
101-00000-21734 PERA Life Insurance W IH 800.00
101-00000-21738 Health Partners Dental Ins Pre 1.719.00
101-00000-217.13 JeMA Match 94.00
101-00000-21792 FSA DeplDaycare Reimb 3,516.00
] 0\-41500-41220 FJ CA Expense 1,580.00
101-41500-41300 Insurance Expense 1,581.00
10\-.11500-41300 Insurance Expense 3.7]4.00
101-41910-41300 Insurance Expense 1.571.00
IOJ -41940-41300 Insurance Expense ]43_00
J 01-11950-41300 Insurance Expense 428.00 .
101-43100-41300 Insurance Expense 3.285.00
]01-45120-41300 Insurance Expense 2,001.00
101-45200-41300 Insurance Expense 3,143.00
T".t<>f c ).J ~ ~f: m: ~ 24,110.00
- .,- .~.~~
Adjusting Journal Entries ,JE # 12
To adjust retainage accounts to actual
227-00000-20610 Contracts Payable-Retainagc $ 15.750.00
501-00000-20610 Contracts Payable-Retainage 5.57600
601-49440-44200 Depreciation 9.759.00
602-'19490-44200 Depreciation 14.90300
604-43150-44034 Pvmt Mgmt-AlJoc Costs L571.00
227-48207 -45800 Construction Contract $ 15.750.00
501-48515-45800 Construction Contract 5,576.00
601-00000.20610 Contracts Payable-Rctainagc 9.759.00
602-00000-20610 Contracts Payab1e-Retainagc 14,903.00
604.00000-206 I 0 Contracts Payable-Retainage 1,571.00
Total S 47.559.00 S 47,559.00
Adjusting Journal Entries .IE # 18
to adjust accounts receivable to actual
101-00000-32220 Mechanical Permils S 4,145.00
101-00000-36230 Contributions 2.895.00
601-00000-11500 Accts Receivable-Mise 25.00
101.00000-11500 Accts Receivable-Mise $ .1.]45_00
10 I-OOOOO-13200 Due from Other Govcrnmenl$ 2.895.00
601-00000-36270 Mjscellaneouslkimhu 2500 .
Total S 7,065.00 S 7.065.00
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City of Arden Hills
April 14, 2006
Page Five
Adjusting Journal Entries.IF. # ]9 DebH Credit
To reel ass. proceeds ofJand sale fOT interfund loan payment
501-00000-36990 Mise Sales $ 796,300.00
701 -00000-21 500 Interest ]layable 187,564.00
701-47300-46120 Jntcrfund Loan Interest Pymnl 41,880.00
704-00000-20704 Due to PIR (Indy AcquisitionL 566,856.00
501-00000-10452 InteTfund Loan Interest Pyrnnl S 187,564,00
50 I ,00000- 13150 Due from TIF #2-Indy Acq Costs 566.856,00
501 -00000-36211 Jnterfund Loan Inter 41,880,00
701 -00000-36990 Sale of capital assets 229,444.00
704-00000-36990 Sale of Equipment 566,856.00
Total S 1,592,600,00 $ 1,592,600,00
Adjusting Journal Entrie-s.IE # 21
To rcclass expenditures coded to transfers
101-00000-34782 Y Guth Programs S 32\.00
! 01-00000-34785 Adult Softball 140.00
4 j 1 -00000- JO I 00 Gen Cash & lovestments 3,355.00
SO 1-48509-45801 Outside Engineering 3,355.00
101-45120,47212 T rallsfer Out S 461.00
. 411-48110-47200 Transfer to Gen Fund (10 I) 3,355.00
501-00000-10100 Gen Cash & Investments 3.355,00
Total S 7,171.00 $ 7,171.00
Adjusting Journal Entries JE # 26
1'0 alJ.)catc \vater and sewer portion of rent expense
101-00000-10100 Gen Cash & Investments S 54,666.00
60 I -49440-47200 Transfer to Gcn Flmd OOl) 27,333.00
602-49490-47200 OperTransfer to Gen Fund (101 27.333.00
101-00000-38400 Building Rent S 54,666,00
601-00000-101 00 Gen Cash & Investments 27,333.00
602-00000-10100 Gen Cash & Investments 27,333.00
Total S J 09,332_00 $ 109,332.00
Adjusting Journal Entries JE # 28
To record additional payable to Roseville for water
601-49440-43820 Water Purchascs-Rosevillc S 136.562.00
601 ,00OOO-20~20 Due to City ofRosevilleAccounts Payable S 136.562.00
Total $ 136,562.00 $ 136,562.00
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City of Ardm Hills
Apnl ] 4,2006
Page Six
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Disagreements with Management
For purposes o[this letter, professional standards define a disagreement with management as a matter, whether or not resolved to
our satisfaction, concerning a financial accounting, reporting or auditing matter that could be signiflcam to Lhe financial
statements or the auditor's report. We are pleased to report that no such dlsagreements arose during the course of our audit.
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 10 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 consultjng accountant to check with us to determine that the consultant has a1l the relevant
facts. To our knowledge, there were no such consultations with other accountants.
Issues Discussed Prior to Retention of Independent Auditors
Vole 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 occurrcd in the nonnal course of our
professional relationship and our responses were not a condition to our retention.
Difficulties Encou.otered in Performing the Audit
We encountered no significant difficulties in dealing with management jn performing our audit.
.
Other Matters
The following are areas that came to our attention during the audit that we fce! should be reviewed:
Financial Position and Results of Operations
General Fund
The General fund is used to account for resources traditionally associated with government, which are not requJred legally 01
by sound principal management to be accounted for in another fund. The General fund balance decreased $44,149 rrom
2004. The fund balance of$1 ,270,780 is 40 percent of the 2006 budgeted expenditures. We recommend the fund balance be
maintained at a level suf1Jcient to fund operations until the major revenue sources are received in June. We feel a reserve of
approximately 40 to 50 percent of planned expenditures and transfers out is adequate to meet working capital and small
emergency needs.
The Minnesota Office ofthe State Auditor has classified cities' unreserved fund balance levels relative to expenditures as
follows:
Extremely low
Low
Acceptable
Moderately high
High
V cry high
Extremely high
Under 20%
2J - 34
35 ~ 50
5] ~ 64
65 ~ 100
]01 ~ ] 50
Above 150
The State Auditor does brrouP all General and special revenue funds of the City when making this calculation where our
calculation is based only on the General fund. Although there is no legislation regulating fund balance, it is a good policy to
designate intended use o-f fund balance. This helps address citizen concerns as 10 the use of fund balance and tax levels.
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City of Arden Hil]s
April ]4,2006
Page Seven
A table summarizing the General fund balance in relation to budget follows:
Percent
General of Fund
Fund Balance Budget Fund Balance 10
Year December 31 Year Budget Budgel
200] $ 7]3,704 2002 $ 3,046,509 00 %
-"
2002 753,] 72 2003 3,305,5/16 00
-0
2003 ],1 ]4,839 2004 2,917,931 38
2004 ],3 ]4,929 2005 3,239,930 4]
2005 ],270,780 2006 3.] 90.800 40
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
i
i
1----,
-
,
j
L
$3 3~~~n_____
$3,139,930
II
-,R--
$3.046,509
$3,]<10,800
52,9] 7,931
41'%
40%
38%
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.
_ 2Jo/~
.
23%
.
$-
2001
2002
2004
2005
2006
2003
-.- Actual Fund Balance
---Budget
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The purposes and benefits of a General fund balance are as follows:
Purposes and Benefits
City of Arden Hills
April 14,2006
Page Eight
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. Expenditures are incuned somewhat evenly throughout the year. However, property tax and state aid revenues are not
received until the second half of the year. An adequate fund balance will provide the cash Jlo,^" required 10 finance the
General fund expenditures_
. The City is vulnerable to legislative actions at the State and Federal leveL The State eliminated HACA aid with the
2001 legislative sesslon and imposed reductions of market value credit aid and local government aid for some cities.
Levy limits have also been implemented for municipalities in past legislative sessions. An adequate fund balance \\"111
provide a temporary buffer against those aid adjustments and levy limits.
. Expenditures not anticipated at the time the annual budget was adopted may need immediate Council action. These
would include capital outlay replacement, lawsuits and other items. An adequate fund balance \>"111 provide the financmg
needed for such expenditures.
.. A strong fund balance will assist the City in maintaining. improving or obtaining a bond ratmg,
The 2005 operations are summarized as follows:
Final
Budgeted
Amounts
Actual
Amounts
Revenues
Expenditures
$ 3,200,930
3,303,862
$ 3,062,916
3,135,400
Excess (deficiency) of revenues
over (under) expenditures
(102,932) (72,'1841
39,000 28.335
(J77,520)
(241,452) (44.149)
1,314,929 1,314.929
$ 1,073,477 S 1,270.780 S
Other financing sources (uses)
Transfers in
Transfers out
Net change in fuod balances
Fund balances, January 1
Variance with
Final Budget-
Positive
(Negative)
.
$ (J38,014)
168,462
30,448
(10.665)
177.520
197,303
. The }8rgest item ofvanance on the revenue side was licenses and pcnnits. This item 'had an unfavorable variance of
$158,801 or 115 percent of the total revenue Vallance.
%2.8:\;"),9090 . tax %2.83::',:126]
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City of Arden llills
^ pril 14, 2006
Page Nine
A comparison betv,ieen 2005 and 2004 revenues and transfers is presented belov.':
Percent Increase
of (Decrease)
Source 2005 Total 2004 from 2004
Taxes $ 2,344,878 75,9 ~/f} $ 2,244.078 $ 100,800
Licenses and permits 325, I 09 10,5 510.963 (185.854)
Intergovernmental 80,746 2.6 77.631 3,1l5
Charges for services 157,694 5.1 144,869 12,825
Fines and forfeitures 45,993 L\ 43,055 2,938
Interest on investments 9,109 03 2:',376 (14,267)
Miscellaneous 99,387 3.2 97.048 2339
Transfers in 28,335 0,9 42,000 ( 13,665)
Total revenues and transfers $ 3.091,251 100.0 % $ 3,183,020 $ (91,769)
A graphical presentation of 2005 revenues and transfers by source follows:
.
2005 Revenues
Taxes
,r-75_9%
Transfers in
0_9%
L
-----
Licenses and permits
]O_S~.O
M isce Ilaneous
3.2% /
Interest on investments___/
0-'0/
_:>/0
Fines and forfeitures
1.5%
Charges for services
5.]%
-",
'''''''~ Intergovemmcnlal
2.6%
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City of Arden Ill]]s
April 14,2006
Page T cn
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A comparison between 2005 and 2004 expenditures and transfers is presented below:
Percent J ncrease
of (Decrease)
Program 2005 Total 2004 From 2004
General government $ 86] ,906 27.5 % $ 823,980 $ 37,926
Public safety ],]37,742 36.2 ],130,919 6.823
Public works 494,668 15.8 386,427 108.241
Culture and recreation 551,720 17.6 374,473 177.247
Economic development 42,744 1.4 42)07 537
Capital outlay 46,620 1.5 63,234 (16.614)
Transfers out IGI,G90 ( 161.690\
Total expenditures and transfers $ 3,135,400 ]00.0 % $ 2,982,930 $ 152,470
A graphical presentation of2005 expenditures and transfers by program follows:
2005 Expenditures
.
Capilal omiay
1.5% \
Economic development \
1.4%
General government
275%:;
Culture and recreation
17.6%
----
_______ Public safety
36.2%
,
,
Public works -./1
15.8%
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City of Arden J-!l[]S
Apli114,2006
Page E1cven
Debt Service Funds
Debt service funds arc used to account for the payment oflong-term debt principal and interest. Govemment accounting
does not report the outstanding debt as a liability of the fund except for debt paid from emerpnsc funds. The follO\ving is a
summary of the assets accumulated in each Debt Service fund and the related long-term debt at year end.
December 31,2005 Final
Total Total Bonds Maturity
Cash Assets Outstanding Dale
$ 1,962 S 1,962 S 2,395,000 20J5
Debt Description
GO. Tax Increment Bonds
Tax lncrement Bonds of 1998A
Special Revenue Funds
A comparative summary afyear end fund balances (deficits) for all special revenue funds foIlO\\'s:
Fund Balance (Deficit)
December 3], Increase
Fund 2005 200,j (Decrease)
. Major
Economic Development Authority $ 403,117 $ ( 4S4,660) $ 857,777
Nonmajor
Community service 4,022 (1,1,8701 18.892
Park 187,882 231,018 (43,166)
Cable TV 296,9J1 275.653 21,258
TCAAP 8,341 147,532 ( 139,19Ii
Risk -rv'lanagemcnt 245,718 248,425 (2,107)
Total nonmajor 742,874 887,788 1144,914)
Total $ 1,145.991 $ 4:r:U28 S 712.863
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Apnl 14,2006
Page Twelve
Economic Development Authority
The Economic Development Authority had actIvity for the first time in 1997 and will account for tax increments and
projects within the TIF districts. The Development/Redevelopment TIF capital projects fund was dosed into this fund
in 1997,
Community Service
Th1s fund will provide for various parks, recreation and public safety needs in the community as determined by the
Council and permined hy Minnesota statute.
Park
This fund is used to fInance and plan future new park capital improvements. The revenue mainly results from park
dedication fees.
Cable TV
The fund balance is expected to be used for cabIe cqu1pmcnt and programming activities at the City halJ.
TCAAP
The fund balance is expected to be used for future development implementation planning activities.
Risk .Management
This fund exists to pay deductible costs on insurance claims. The revenue win come from insurance dividends received
from the League of Minnesota Cities Insurance Trust.
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City of Arden Hllls
Apnl J4, 2006
Page Thirteen
Capital Projects Funds
These funds accumulate resources to finance major capital acquisition and construction projects. A recap of each fund and
fund balances follows:
Fund
Fund Balances
December 31, Increase
2005 200,1 (Decrease)
$ 6,2l.1,340 $ 4.798560 $ 1,414,780
16,945 ( 16.945)
1,557,065 ( 1,557,065)
148.206 ( 148,206)
521,370 500.260 21,110
521,370 2.222.476 11,701.106)
$ 6,734,710 $ 7,021,036 S (286,326)
Major
Permanent Improvement Revolving
Nonmajor
Municipal Land and Buildings
Non~Assessable Road lmprovcmcnts
Capital Equipment
Public Safety Capital Equipment
Total nonmajor
Total
As projects are completed, the City should transfer the remaining resources to the original funding source or to the
Pennancnt lmprovement Revolving (PIR) fund. The City chose to close the funds with a zero fund balance to the PJR fund
-~. -~~- ~~-,
<H YCd! CJ!U.
Permanent Improvement Revolving (PIR) :Fund
The fund balance at year end was $6,213,340, ofv....hich - represents the amount of the unpaid advance 10 the Lconomic
Development Authority related to the acquisitions ofthe Indy Kiewlcz property. This entire advance is expected to be
repaid to the PIR Fund from Ramsey County reimbursement and remnant parcel sale proceeds. lnterest income from the
loan for 2005 was $4] ,880.
J\1nnicipal Land and Buildings
This fund \Vas closed at year end and its remaining resources were transferred to the PIR fund.
Non-Assessable Road Improvements
This fund was closed at year end and its remaining resources \vere transfened to the PIR fund.
Capital Equipment
This fund was closed at year end and its remaining resources were transferred to the PJR fund.
Public- Safety Capital Equipment
The fund balance will be used for equipment replacement.
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Apri114,2006
Page Fourteen
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Enterprise Funds
Water Fund
The following is a summary of operations in the \Vater fund for the past three years:
2003 2004 2005
Amount Percent Amount Percent Arnowlt Percent
Operating revenues $ 1,115,163 100.0 % $ ],000,507 100.0 % $ 1,139,980 100,0 %
Operating expenses 1,093342 98,0 1,201,108 120.0 1.321,076 115.9
Operating
income (loss) 21.821 2.0 (200,601) (20,0) (181,096) (15,9)
Nonoperating revenues 30,456 2.7 42.136 42 32,365 2.8
Transfers in 49,432 4.4
Change in net assets , IOL709 9.1 % $ (158,465) (15.8) % $ (148,731) (13.1) %
Cash and .
cash equivalents $ 1.569.978 $ 1.104,910 $ 988.758
Water Fund Operations Summary
,I ,600,000
$],400,000
S1.200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
$(200,000)
2003
2004 2005
!. Operating rev~nlles -
10 ChaoQe in net assets
. Operating expenses !ill Nonoperating revenues
o Cash ,md cash equivalents
The cash balance and operating margins have heen sufficient to meet working capital and major repair needs. The-
\Vater fund increased its rates by ! 5 percent in 2005. Another rate increase is planned in 2006 to cover operating
expenses.
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Sewer Fund
City of Arden Hills
April 1.2004
Page Fifteen
The fonowing is a summary' of operations in the Sewer fund for the past tlrree years:
Operating revenues
Operating expenses
Operating loss
Nonoperating
revenues
Transfers in
2003
2004
2005
Amount
Percent
Amount
Percent
Percent
Amount
$ 848,976
1,096,590
100.0 %
]292
$ 935,207
1,08],068
100.0 % $ 1,055.670 100.0 %
]]5.6 1,113.1 89 105A
(15.6) (57,519) 15A)
3.5 11,986 11
(247,614)
(29.2)
(145,861)
9.527 1.1
56,578 6.7
$ (181.509) (21.4) %
$ 958.132
32,656
Change in net assets
Cash and
cash equivalents
$] ,200,000
$] ,000,000
$800,000
$600,000
$400,000
$200,000
$(200.000)
S I] 13.205)
(12.]) %
$ (45.533)
(4.3) %
$ 620.489
$ 422.764
Sewer Fund Operations Summary
$-
2003
2004
2005
i · Operating revenues iii Operating expenses
I ~ Change in net assct~ _ __~~-~ash and cash equi\-'al_~~ts
0Nonoperating revenues
The Sc\\'cr fund increased its rates by 15 percent in 2005. Another rate increase in 2006 is planned in order to cover
opcratmg expenses_
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CIty of Arden Hills
Apnl14,2006
Page Sixteen
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Recycljng Fund
The following is a summary of operations in the Recycling fund for the past three years:
2003 2004 2005
Amount Percent Amount Percent Amount Percent
Operating revenues $ 107,9&6 100.0 % S 73,492 100.0 % $ 73,454 100.0 %
Operating expenses 97,471 90.3 78,761 ]07.2 7853& 106.9
Operating
income (loss) 10,515 9.7 (5,269) (7.2) (5,0&4) (6.9)
Nonoperating revenues 16536 1 ).3 18,493 25.2 18,162 24.7
Change in net assets $ 27,051 25.0 %. $ 13.224 1&.0 % $ 13.078 ]7.& %
Cash and
ca"h equivalents $ 21.544 $ 23,854 $ 37.00&
Recycling Fund Operations Summary .
$120,000
$&0,000
$100,000
$60.000
$.10.000
$20.000
$-
2003
2004
2005
! . Operating reve-nues
i 0 Change in net assets
. Operating expenses
m Cash and cash equivalents
. - --- --_---- ~. --- I
L'D Nonoperatmg revenues
--~
Nonoperating revenues of the Recycling fund are represented primarily by a County recyding grant for $] 7,869.
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Apri] ]4,2006
Page Seventeen
Surface 'Vater Management Fund
'fhe following is a summary of operations in the Surface \Vater Management fund for the past three years:
2003 2004 2005
Amount Percent Amount Percent Amount Percent
$ ] 78,782 100.0 O. $ 191,346 100.0 % $ 372,683 100.0 '?'o
'0
97,656 54.6 97,5]5 51.0 110,022 29.5
81,126 45.4 93,831 49.0 262,661 70.5
8,068 4.5 ]4,910 7.8 7,133 1.9
S 89,194 49.9 (Yo $ JO~.741 56.8 % $ 269.794 72.4 %
$ 334.342 $ 139.9] 1 $ (] 07.508.,
Operating revenues
Operating expenses
Operating income
Nonoperating revenues
Change in net assets
Cash and Cash
equivalents (deficits)
.
Surface Water Management Fund Operations Summary
$450,000
$50,000
$350.000
$250,000
$150.000
$(50.000)
$(150,000)
2003
2004
2005
:. Operating revenues
i El Nonoperating revenues
IEJCash and cash equivalents (deficits)
----- -"_.
. Operating expenses
o Change in net assets
.
The Surface \Vater Management fund increased its rates by 15 percent in 2005. The negatlve cash balance is the result
of capital asset acquisitions. Future resources should be sufficient to cover this cash deficit.
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City of Arden Hills
April 14,2006
Page Eighteen
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Future Accounting St30dard Changes
The following Governmental Accounting Standards Board (GASB) Statements have been issued and may have an impact on
future City financial statements:
GASB Statement No. 42 ~ Accounting and Financial Reportingfor Impairment of Capital Assets andfor Insurance
Recoveries
This statement is effective for periods beginning after December 15, 2004 and deals with the accounting and financial
reponing for impalrment of capital assets. According to the GASB, "This Statement improves financial reporting
because it requires governments to report the effects of capital asset impairments in their financial statements when they
occur rather than as a part of the ongoing depreciation expense for the capital asset or upon disposal of the capital asset.
Users of financial statements \.viIl better understand when impairments have occurred and wnat their financial impact is
on the City. This statement also enhances comparability of financlal statements betwcC'TI governments by requlring all
governments to account for insurance recoveries in the same manner."
GASB Statement No. 43 - Financial Reporting/or Post employment Benefit Plans Other than Pension Plans
This statement is effective one year prior to the effective date of Statement No. 45 for the employer or largest
participating employer in the benefit plan for multiple-employer plans. According to Statement No. 43, "The objective
of this statement is to establish uniform standards offinancial reporting by State and local governmental entities for
other post employment benefit plans (OPEB plans). The term other post employment benefits (OPEB) refers to post
employment benefits other than pension benefits and includes (a) post employment healthcare benefits and (b) other
types of post employment benefits (for example, life insurance) if provided separately from a pension plan. The t<:..'TITI
plans, in this context, refers to trust or other funds through which assets are accumulated to finance OPEB, and benefits
2re paid as they come due. This Statement provides standards for measurement, rccof:,'Tlition, and display oftne assets,
liabihties, and, where applicable, net assets and changes in net assets of such funds and for related disclosures. The
requirements of this statement apply whether an OPEB plan is reported as a rrust or agency fund or a fiduciary
componem unit of a participating employer or plan sponsor, or the plan is separately reported by a public employee
retirement system (PERS) or other entity that administers the plan."
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GASB Statement No. 44 - Economic Condition Reporting: The Statistical Section an amendment ofNCGA Statement}
This statement only applies to statistical sections of financial statcm<:"'Dts.lt is effective for periods beginning after
June] 5,2005. The City currently docs not prepare a statistical section.
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952.8.15.9090 . Fax 952.R:).').:{261
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City of Arden Hills
April 14, 2006
Page Nineteen
GASB Statement No. 45 - Accounting and Financial Reporting by Employers for Post employment Benefits Other
Than Pensions
This. statement is effective in three phases based on a government's total annual revenues in tl1C first fiscal year ending
after June 15, 1999:
. Governments that were phase I governments for the purpose of implementation of Statement No. 34 - those with
annual revenues of $] 00 million or more - are required to implement this Statement in financial statements for
periods beginning after December 15~ 2006.
. Governments that were phase 2 govc111ments for the purpose ofimplcmentation of Statement No. 34 - those with
total annual revenues of $10 million or more but less than $100 million - are required to implement this Statement in
financial ~tatements for periods heginning after December 15, 2007.
. Governments that were phase 3 govemments for the purpose ofimplementatlon of Statement No. 34 - those with
total annual revenues of1e~s than $10 million - are required to implement this Statement in financial statements for
periods beginning after December 15, 2008.
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Statement No. 45 gives the followmg summary, "-]n addition to pensions, many state and local governmental employers
provide other post employment benefits (OPEB) as part ofthe total compensation offered to attract and retain the
services of quallfied employees. OPEB includes post employment healthcare, as well as other forms of post employment
benefits (for example, life insurance) when provlded separately from a pension plan. This Statement establishes
standards for the measurement,recognition, and dispfay ofOPEB expense/expenditures and related 11abihties (assets),
note disclosures, and, if applicable, required supplementary information (RSI) in the financial reports of state and local
governmental employers."
GASE Statement No. 46 - Net Assets Restricted by Legislation an amendment oIGASE Statement No. 34
This statement lS effective for periods beginning after June 15,2005. Statement No. 46 gives the followlng summary
'""GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and
Local Governments, requires that limitations on the llse of net assets imposed by enabling legislation be reported as
restricted net assets. In the process of applying this provision, some governments have had difficulty interpreting the
requirement that those restrictions be "legally enforceable." The confusion over this phrase has resulted in a diversity of
practice that has diminished comparability.
This Statement clarifies that a legally enforceable enabling legislation restriction is one that a party external to a
government - such as citizens, public interest groups, or the judiciary - can compel a government to honor. The
Statement states that the legal enforceability of an enabling legislation restriction should be reevaluated ifany of the
resources raised by the enabling legislation are used for a purpose not specified by the enabling legislation or if a
govemment has other cause for reconsideration. Although the determination that a particular restriction IS not legally
enforceable may cause a government to review the enforceability of other restrictions, 1t should not necessarily lead a
government to the same conclusion for all enabling legislation restrictions.
This Statement also specifies the accounting and financial reporting requirements ifnew enabling legislation replaces
existing enabling legislation or iflegaJ enforceability is reevaluated. Finally, this Statement requires governments to
disclose the p0/1JOn of total net assets that is restricted by enabling legislation:'
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952.83.').9U9U . Fe" (152.H:lS.J261
WWW.ilenwp,L~.("OJl)
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City of Arden Hills
Apri] ]4,2006
Page Twenty
CASB Statement No. 47 - Accountingfor Tennination Benf'jits
In general, Statement No. 47 is effective for financial statements for periods beginning after June 15,2005. However,
for termination benefits that affect defined benefit post employment benefits other than pensions, governments should
implement Statement No. 47 simultaneously with Statement No. 45, Accounting and Financial Reponing by Employers
for Post employment Benefits Other Than Pensions. The Statement provides accounting and reporting guidance for state
and local governments that offer benefits such as early retirement inClTItives or severance to employees that are
involuntarily tenninated. The Statement requires that similar fOffilS of termination benefits be accountc"d for in the same
manner and is intended to enhance both the consistency of reponing for termination benefits and the comparability of
financial statements.
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This rcpOli is intended solely for the information and use of the Council, management, others within the City and the Minnesota
Office of the State Auditor, and is not intended to be and should not be used by anyone other than these specified parties.
OUT audit would not necessarily disclose all \veaknesses in the system because it was based on selected tests of the accounting
records and related data. The comments and recommendations in the report are purely constructive in nature, and should be read
in this context.
If you have any questions or wish to discuss any of the items contained in this letter, please feel free to contact us at your
convemence. We wish to thank YOll for the opp011unity to be of servjce and for the courtesy and cooperation extended to us by
your staff.
April ]4,2006
Minneapolis, Mlnnesota
ABDO, E]CK & MEYERS, LLP
Certified Public Accountants
952.83S.9090 . Fax 9.')2.335.3261
www.m:mepas.com
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tJv1 Vi ,I-f CI
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D 'AFT
CITY OF ARDEN HILLS
ARDEN HILLS, MINNESOTA
ANNUAL FINANCIAL REPORT
YEAR ENDED
DECEMBER 31, 2005
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CITY OF ARDEN HILLS, MINNeSOTA
ANNUAL FINAl,nCAL REPORT
DECEMBER 31, 2005
TABLE OF CONTEN J S
AFT:L
lNTRODUCTORY SECTION
D.1
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Elected and Appointed Officials
II. FlNANCIAL SECTION
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Assets
Statement of Activities
Fund Financial Statements
Governmental Funds
Balance Sheet
Reconciliation oftbc Balance Sheet to tbe Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances to the Statement of Activities
General and Economic Development Authority Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) -
Budget and Actual
Proprietary Funds
Statements of Net Assets
Statements of Revenues, Expenses and Changes in Fund Net Assets
Statements of Cash Flows
Notes to the Financial Statements
Combining and Individual Fund Financial Statements and Schedules
Nonmajor Governmental Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonrnajor Special Revenue Funds
Combining Balance Sheet
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Capital Projects Funds
Combining Balance Sheet
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Surrunary Financial Report
Revenues and Expenditures for General Operations - Governmental Funds
Tax Capacity, Tax Levies. and Tax Capacity Rates
III. OTHER REPORTS
Rep011 on I\1innesota Legal Compliance
Report on Internal Control Over Financial Reporting
Bas.ed on an Audit of Financial Statements
Schedule of Findings
2 - 3
I -Xl
4
5-6
7 - 8
9
10- II
12
I3 - 14
15 - ]6
]7 - 18
19 - 22
23 - 38
39
40
4] -42
43 - 44
45 - 46
47 - 48
49 - 52
53
54
55
56
57
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DR
INTRODUCTORY SECTION
CITY OF ARDEN HILLS
ARDEN HILLS, MThTNESOT A
YEAR ENDED
DECEMBER 31, 2005
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CITY OF ARDEN HILLS, MINNESOTA
ELECTED M'D APPOINTED OFFICIALS
DECEMBER 3 I
Name
Title
Bev Aplikowski
David Grant
Brenda Holden
Gregg Larson
Vincent Pellegrin
Mayor
Council Member
Council Member
Council Member
Council Member
APPOINTED OFFICIALS
Michelle Wolfe
Murtuza Siddiqui
Jerome Filla
City Adminislrator
Finance Director
City Attorney
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RA ~eTrre~
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]2/3]/08
12/31/06
]2/3]/06
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FINANCIAL SECTION
CITY OF ARDEN HILLS
ARDEN HILLS, MJNNESOTA
YEAR ENDED
DECEMBER 31, 2005
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Certified Puhlfr: AccolLJ1tanls & Consul=
DRA
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Grandview Square
5201 Edell Avenue
Suite 370
Edina.,. MN SS4-.36
fl\.1IJEPENDENT AUDITOR'S REPORT
Honorable Mayor and Council
City of Arden Hills
Arden Hills, Minnesota
We have audited the accompanying financial statements of the govcrmnelltal activities, the business-type activities, each major
fund, and the aggregate remaining fund information of the City of Arden Hills, Minnesota (the City), as of and for the year ended
December 31, 2005, which collectively comprise the City's basic [mancia] statements as listed in the table of contents, These
fInancial statements are the responsibility of the City's management Our responsibility is to express opinions on these frnancial
statements based on our audit.
eWe conducted OUT audit in accordance vvlth auditing standards generally accepted in the United States of Amcrica_ Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the fInancial statements are free
of material misstatement. .An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating tbe overall financial statement presentation. \Ve believe that our audit provides a reasonable
basis for Oill opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, tbe respective financial position of
the governmental activities, the business-type activities, eacb major fund, and the aggregate remaining hmd information of the City
as of December 31,2005, and the respective changes in fInancial position and cash flows, where applicable, thereof and the
respective budgetary comparison for the General and Economic Development Authority funds for the year then ended in
conformity with accounting principles generally accepted in the United States of ;\.merica.
The management's disclLssion and analysis on pages I through Xl is not a required part of the basic financial statements but is
supplementary iufonnahon required by accounting principles generally accepted in the United States of America. \Ve have
applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement
and presentation of the required supplementary information. However, we did not audit the infonnation and express no opinion on
it.
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952.835.9090 ~ Fax 9S2.83S.3261
w-w...-.acmcpas.com
Page Two
Our audit was conducted for the purpose offormmg opinions on the fufanD" 11 . trv~E:T C~.y's
basic financial statements. The introductory scctJOD, and combinmg a.Ji mmvldual fund fmancial statements and scheduFes. are
presented for purposes of additional analysis and are not a required paJ...&f-.t-hp...h::l..;;i~~:nt<' Thp',m..robi~i!l-dand
individual fund financial statements and schedules have been subjected to the auditing procedures appljed in tbe audit of the basic
fmancial statements an~ in our opinion) are fairly stated in all material respects in relation to the baslc fmanciaI statements taken
as a whole. The introductory section has not been subjected to the auditing procedures appljed in the audit of the basic financial
statement and, accordingly, we express no opinion on it.
April 14, 2006
Minneapolis, Jv1innesota
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
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952.&35.9090 . Fax 952.835.3261
wv,....-.aF.lncpas.com
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Management's Discussion and Analysis
As management oftbe City of Arden Hills, Minnesota, (the City), we offer readeTs of the City's financial statements this narrative
overview and analysis of tbe fmancial activities of the City for the fiscal year ended December 31, 2005.
Financial Highlights
. Tbe assets oftbe City exceeded its liabilities at the close of the most recent fiscal year by $31,358,740 (net assets). Of
this amount, $11,083,682 (unresuicted net assets) may be used to meet the City's. ongoing obligations to citizens and
creditors.
. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of
$9,153,443, a decrease ofS],989,439 in comparison with the prior year.
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. At the end of the CillIen! fiscal year, unreserved fund balance for the General fund was $ J ,264)72, or 40 percent oftotal
2006 General fund budgeted expenditures. VI/hile these funds are not legally reserved, they are deSIgnated for future
purposes_
. The CIty's. total debt decreased by $2,545,000 during the current fiscal year. The key factor in this decrease was that
$2,545,000 of bonds that weTe refunded in 2004 were called in 2005.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City's basic financiaJ statements. The City's basic
fmanciaI statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3)
notes to the financial statements. TlUs report also contains other supplemental information in addition to the basic financial
statements themselves.
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Management Discussion and Analysis - Continued
April 14.2006
. The fmancial statements also include notes that explain some of the information in tbe financial statements and provide more
detailed data. The statements are followed by a section of combining and individual fund statements and scbedules that further
explains and supports the infonnation in the fmancial statements. Figure] shows how the required parts of this annual report are
arranged and relate to one another. In addition to these requircd clemcnts, we have included a section \vith combining and
individual fund statements and schedules that provide details about nonrnajor govcrnmental funds, which are added together and
presented -in single columns in the basic frnancial statements.
Figure 1
Required Components of the
City's Annual Financial Report
Management's
Discussion and
Analysis
Basic Financial
Statements
Required
Supplementary
Information
.
Government-wide
Financial
Statements
Fund
J;~iJlanciaJ
Statements
Notes to tbe
Financial
Statements
Summary
(
)
Detail
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Management Discussion and Analysis - Continued
April 14, 2006
. Figure 2 summarizes the major features of the City's financial statements, including the portion of the City government they
cover and the types ofinfonnation they contain. The remainder of this overview section ofmanagement's discussion and analysis
explains the structure and contents of each of the statements.
Figure 2
Major features oftbe Government-wide and Fund Financial Statements
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Fund Financial Statements
Government-wide Governmental _Funds Proprietary Funds
Statements
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Scope Entire City government Tne activities of the City that Activities the City operates
(except fiduciary funds) and are not proprietary or simnar to private businesses,
the City's component units fiduciary, such as police, fIre such as the water and sewer
--=----C--' and parks system
Required financial . Statement of Net Assets . Balance Sheet . Statement of Net Assets
statements . Statement of Activities . Statement of Revenues, . Statement of Revenues,
Expendittues, and Expenses and Changes in
Changes in Fund Fund Net Assets
Balances . Statement of Cash Flows
--....---- ----._--~--~-
Accounting Basis and Accrual accounting and Modified acemal accounting Accmal accounting and
measurement focus economic resources focus and current financial economic resources focus
resources focus
._._~
Type of asset/liability All assets and liahilities, boll, Only assets expected to be All assets and liabilities, both
information fmancial and capital, and used up and liabilities that financial and capital, and
short-term and long-term come due during the year or shoI1-term and long-term
soon thereafter; no capital
assets included
-~ ----- -_.~-~."..---_.
Type of in flow/out flow All revenues and expenses Revenues for which cash is All revenues and expenses
information I during year, regardless of received during or soon after during the year, regardless of
when cash is received or paid I the end oUhe year; when cash is received or paid
1 expenditures when goods or -~
services have been received
and payment is due during
the year or soon thereafter
Government-wide Financial Statements
The government-wide financial Slatements 3re designed to provide readers -with a broad overview oftbe City's finances, in a
roaMer similar to a private-sector business.
The statement of net assets presents information on all of the City's assets and liabilities, with the difference betvv'een the two
reported as net assees. Over time, increases or decreases in net assets may serve as a useful indicator of \vhether the fmancial
position of the City is improving or deteriorating.
The statement of activities presents infonnation showing how the City's net assets changed during the most recent fiscal year. All
changes in net assets are reported as soon as the rmderlying event giving rise to the change occurs, regardless o/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 (c_g., uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish ftmctions of the City that are principally supported by taxes and
intergovernmental revenue (governmental activities) from other hmctions 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, publie safety, public works, culture and recreation, economic development and miscellaneous. The business-type
activities of the City include ,vater, sewer, recycling and surfaee water management.
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Management Discussion and Analysis - Continued
April 14,2006
. The government~wide financial statements include not only the City itself (known as the primar}' government)l but also a legally
separate Eeonorrllc Development Authority (EDA) for which the City is fmaneially accountable. The EDA, although legally
separate, functions for all practical purposes as a department of the City, and therefore has been included as an integral part of the
primary government.
The government-wide jinancial statements can be found on pages 4 - 6 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 fmance-related legal requirements. All of the funds of the City can be divided into two categories:
governmental funds and proprietary f1illds.
Governmental funds. Governmental fUnds are used to account for essentially the same functions reported as governmental
activities in the government-wide fmancial statements. However, unlike the government-wide fwancial statements, governmental
fund fmancial statements focus on near-term inflows and OUlj7ows of spendable resources, as well as on balances of spendable
resources available at the end ofthe fiscal year. Such information may be useful in evaluating a governmenCs near-term
financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to
compare the information presented fOT governmental funds with similar information presented for governmental activities in the
gllvernment-wide fmanciaI statements. By doing so, readers may better understand the long~tcrm impact by the government's
near-term financing decisions. Both the governmental fund balance sheet and the goverrunental fund statement of revenues,
expenditures and changes in fund balances provide a reconciliation to facilitate tills comparison between governmental funds and
governmental activities.
eThe City maintains 13 individual governmental funds. Information is presented separately in the governmental fund balance
sbeet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General fund, Tax
Increment Bonds of 1998A, Economic Development Authority and tbe Permanent Improvement Revolving fund, all of which are
considered to be major funds. Data from the other 9 governmental funds are combined into a single~ aggregated presentation.
individuai fund data for each of these nonmajor governmental funds is provided in the [(HID of combining statements or schedules
elsewhere in this report.
The City adopts an annual appropriated budget for all funds. A budgetary comparison statement has been provided for tbe
General fund to demonstrate compliance with thls budget.
The basic govenunental fund fmancial statements can be found on pages 7 - 14 ofthls report.
Proprietary funds. The City maintains one type of proprietary fimd. Enterpn.se funds arc used to report the same functions
presented as business-type activities in the govemment-vvide financial statements. The City uses enterprise funds to account for
water, sewer, recycling and surface water management activities_
Proprietary funds provide the same type of information as the government-wide financial statements, only in morc detail. The
proprietary fund fInancial statements provide separate information for the water, sewer, recycling and surface water management
funds, all of which are considered to be major funds of the City.
The basic proprietary fund financial statements can be found on pages 15 - 38 of this report.
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Management Discussion and Analysis - Continued
April 14, 2006
. Notes; to 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 fmancial statements can be found on pages 39 - 54 of this report.
Other Information
The combining statements referred to earlier in connection with nonmajor goverrunental funds are presented following the notes
to financial statements. Combining and individual fund statements and schedules can be found on pages 38 - 51 of this report.
Government-wide Financial Analysis
As noted earlier, TIet assets may serve over time as a useful indicator of a government's financial position. In the case oftbe City,
assets exceeded liabilities by $31,358,740, at tbe close of the most recent fiscal year.
By far, the largest portion ofthe City's net assets (65 percent) reflects its inveshnent in capital assets (c.g_, land, buildings,
machinery and equipment), less any related debt used to acquire those assets that are st1ll outstanding. The City uses these capital
assets to provide services to citizens; consequently, these assets are not available for future spending. Although tbe City's
llvesllnent in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must
be provided from other sources, since the capital assets themselves cannot he used to liquidate these llabiIities_
Summary of Net Assets
Governmental Activities
Increase
2005 2004 (Decrease)
$ 11,42],159 S i3,183,816 S (l,762.657) $
12,250,386 [[,156.374 1,094.012
23,67],545 24,340,190 (668.645)
I3usiness-type Activi!ies
Increase
2005 2004 (Decrease)
1,814,514 $ 2,268,807 S (454,293)
10,393,723 9,444,977 948,746
12,208,237 11,713,784 494,453
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Assets
Current and other assets
Capital assets
(net of depreciation)
Total assets
Liabilities
Long-term liabilities
outstanding
Other liabilities
2.478,353-
1,39],631
5,033,]57
] ,484,624
(2.554,804)
(92,993)
60,130
590,928
52.812
] 92,4()]
7,3]8
398.527
Total liabilities
(2,647.797)
651,058
245,213
405,845
3.869,984
6,517,78]
Netassels
Invested in capital assets,
net of related debt
Restricted for debt service
Umestricted
Total nelassets.
9,88J,335 6,245,206 3,636,J29 10393,723 9.444,977 948,746
2,342,323 (2,342,323)
9,920,226 9,234,880 685,346 ],163,456 2,023,594 (860,138)
S 19,80],561 $ 17 ,822,409 $ 1,979,152 $ ]1,557,]79 S 11,468,571 S 88.608
The remaining balance of unrestricted net assets ($11 ,083,682) may be used to meet tbe City.s ongoing obligations to citizens
and creditors.
At the end of the current fiscal year, the City is able to report positive balances in all three categories of net assets, both for the
City as a whole, as well as for its separate governmental and business-type activities_
.The City's net assets increased by $2,067,760 during the current fiscal year, $901,778 of this increase was due to a ptiorpetiod
adjushnent.
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Management Discussion and Analysis - Continued
April 14,2006
. Governmental activities. Governmental activities increased the City's net assets by $1,077,374, thereby accounting for 92
percent of the total increase in the net assets of the City. Key elements of this increase are as follows:
Changes in Net Assets
Governmental Activities Business-type Activities
Increase Increase
2005 2004 (Decrease) 2005 2004 (Decrease)
Revenues
Progmm Revenues
Olarges for services $ 640,723 $ 811,754 $ (171.031) $ 2.604,087 $ 2,095,252 $ 508,835
Operating grants and
contributions 65,649 183,727 (113,078) 17,869 18,489 (620)
Capital grants and
contributions 803,339 260,058 543,281 37,700 37,700
General Revenues
Taxes
PrOperlY taxes 2,303,598 2,260,261 43,337
Tax increments. 449,274 597,477 (148,203)
Fmnchise 13xes 63,428 56,593 6,835
Gmots and contributions
not restricted to
specific programs 33)00 31,]46 2,154
Unrestricted investment
eammgs 265,029 283,525 (l8,496) 5],777 58,944 (7.167)
Gain on sale of
capital assets 274,508 274,508
. Total revenues 4,898,848 4,484,541 414,307 2,71 J,433 2,]72,685 538,748
Expenses
Genera] government 978.463 934,322 44,141
Public safety 1,153,493 l,!<17,225 6,268
Public works 536,829 1,677,910 (1,141.081)
Culture and recreation 668,885 467,]54 20],731
Economic de.ie]opmem 2]5,467 213,804 1.663
Miscel]aneous 181,257 269,] II (87.854)
Interest on
long~tenn debl 87,080 122,259 (35.179)
Watel 1.321.076 1,201,108- 119,968
Sewer LI ]3,]89 975,768 137.421
Recycling 78.538 78,761 (223)
Surface waler
management 110,022 97,515 12,507
Total expenses 3,821.474 4,83],785 0.010,311) 2.622,825 2,353,]52 269,673
Change in net asseLs
beforetr<J.llsfers ],077,374 (347)44) 1,424,618 88.608 (180,467) 269,075
Transfers (30)62) 30,762 30,762 (30,762)
Change in net assets 1,077,374 (378.006) 1,455.380 88,608 (149,705) 238.313
Net assets, January 1 17,822,409 18,200,415 (378,006) ] 1.468.571 ] 1.910.895 (442,324)
Prior period adjustment 901,778 901,778 (292,619) 292,6J9
Netassels. December3l S ]9,801,561 $ 17,822,409 $ 1,979,152 S If,557,179 $ 11,468,571 $ 88,60-8
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,VI,
Management Discussion and Analysis - Continued
April ]4,2006
Arh~ ~o.Ilowing graph depicts various governmental activities and shows the revenue and expenses directly related to those
~CtIVlt]es.
Expenses and Program Revenues - C..ovemmental Activities
$1,200,000
$400,000
$] .000,000 1-
i
$800,000 f
,
!
$6O(),ooo
$200,000
$-
~
---------r , ,
Ceneral
govemrrcnt
Public safety Public work.., Culture and
recreation
Economic Miscellaneous lntcrcst on
developrrx::nt
long-terrn debt
.
~enses . Program revenues
Revenues by Source - GQvennnental Activities
Taxes
!- 57.5%
r
---
C'nnts and
contnbutions
unrestricted
0_7%
I
Capital grants and
contnbutions
16.4%
Operating grants and
contributions
].3%
(
Investl'oent earnings
Ga' If' 5.4%
ill on sa C 0 capnal
assets
5.6%
(barges for senlices
13.1%
_or the most part, increases in expenses closely paralleled inflation and grow1h in the demand for services,
-VB-
Management Discussion and Analysis - Continued
April 14, 2006
.USiness-type activities. Business-type activities lncreased the City's net assets by $88,608 accounting for 8 percent of the total
growth in the City's net assets. Key elements of this increase arc as follows:
.
.
$1,4C(),000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
Expeoses and Program Revenues - Bosiness-type Aetivities
$-
... ...
J
..
Water
Recycling
Surface 'vVater
Managerrx::nt
Sewer
i. Expense~ .-Pr~-grdmrevenues I
Revenues by Source - Governmental Aetivities
01arges for sCiVices
96.0%
J
/
,,// ."
/ ......
Investn-x::nt earnings /C.., J :, d ',~~"
~ (.3p1 a gran s an '~___
19% 'b .
. contn utJons
lA%
Operating grdnts and
contributions
0.7%
-VllJ-
Management Discussion and Analysis - Continued
April 14,2006
.Financial Analysis of the Government's Funds
As nOled 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 infonnation on near-term inflows, outflows and
balances of spendable resources. Such infOlmation is useful in assessing the City's fmancing requirements. In particular,
unreserved fimd balance may serve as a useful measure of a government's net resources available for spenchng at the end of the
fiscal year.
As of the end of the current fiscal year, tbe City's governmental funds reported combined ending fund balances of $9, I 53,443, a
decrease of $1 ,989,439 in comparison with tbe prior year. Approximately 99 percent ofthis total amount $9,144,973 constitutes
unreserved fund balance, which is available for spending at the City's discretion. The remainder of nmd balance is reserved to
indicate that it is not available for new spending because it has already been committed to pay prepaid items and debt service in
the amount of$8,470.
Tbe General fund is the chief operating fund of tbe City_ At the end of the curreut year, the fund balance of the General fuud was
$1,266,743. As a measure of the General fund's liquidity, it may be useful to compare botb unreserved fund balance and total
fund balance to total fimd expenditures. Unreserved fund balance represents almost 40 percent of budgeted 2006 fund
expendihrres, while total fund balance represents 40 percent of that same amount.
. The fund balance oftbe City.s General fund decreased by $44,149 dUrillg tbe current fiscal year.
The Debt Service fund has a total fund balance of $1 ,962, all of which is reserved for the payment of debt service. The net
decrease in fimd balance during the current year in tbe Debt Service fund was $2,37] ,827. The City issued refunding bnnds in
2004, a portion of which was used to retire outstanding bonds in 2005.
. Proprietary funds. The City's proprietary funds provide the same type of information fmUld in the government-wide financial
statements, but in more detaiL
Unrestricted net assets of the enterprise funds at the end of the year amounted to 51,163,456. The total increase in net assets for
the funds was $88,608. Other factors concerning the finances of this fund have already been addressed in the discussion of the
City's business-type activities.
General Fnnd Budgetary Highligbts
The City's General fund budget was amended during tbe year. Tbe budget caJ1ed for spending doWIl $24],452 of reserves_
.
-IX-
Management Discussion and Analysis - Continued
April 14, 2006
.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, 2005, amounts to $22,644,109 (net of accumulated depreciation), This investment in capital assets includes land,
structures~ improvements, machinery and equipment, park facilities. roads, highways and bridges.
Major capital asset events during the current fiscal year included the follmving:
. Constmcrion in process totaled approximately $2 million.
Additional infonnation on the City's capital assets can be found in Note 3C on pages 32 - 33 of this report.
bnd
Construction work
in process
Buildings and struclures
Infra-;tructureand
$
Capital Assets Net of Depreciation
Governmental Acti....--itics Business-type Activities
Increase Increase
2005 2004 (Decrease) 2005 2004 (Decrease)
2,435,238 $ 2,957,031 S (52],793) $ I $
936,552 2,587,399 (1.650,847) U07,842 1,046,429 61,413
5,271,254 5,090,872 180,382 1,859 2,068 (209)
3,292,631 1,077,304 2,215,327 8.988,606 8,153,923 834,683
181,229 ]85,364 (4.135) 187,593 217,332 (29,739)
4,383 5,156 (773) 151 (151)
129,099 155,026 (25,927) 107,823 25,074 82,749
12,250.386 $ 12,058,152 $ 192.234 $ 10,393,723 $ 9,444,977 $ 948,746
m,proyemenlS
Machinery and equipment
Office furniture and
. eqUlpmenl
Vehicles
Total
$
Long-term debt. At the end of the current tlscal year, the City had total bonded debt outstanding of $2,395,000, all of which is
tax increment revenue debt. While all of the City's bonds have revenue streams, they are all backed by the full faith and credit of
Ibe City.
Outstanding Debt
Governmental Activities Business-type Activities
Incrcas.e Increase
2005 2004 (DccH~ase ) 2005 2004 (Decrease)
Compensated absences $ 83,353 $ 93.157 S (9,804) S 60,130 I 52,8]2 $ 7,318
Bonds Payable 2,395,000 4.940,000 (2,545,000)
Total $ 2,478,353 $ 5,033,157 $ (2,554,804) $ 60,]30 $ 52,812 $ 7,318
During the prior fiscal year, the City refinanced some of its existing debt to take advantage of favorable interest rates.
The City maintains a "A.1\." rating from Standard & Poor's and Fitch and a "Aa" rating from Moody's for general obligation debt
The revenue bonds of [he Water and Sewer Authority have been rated "A" by all three of these rating agencies.
Additional information on the City's long-tenn debt can be found in Note 3E on pages 35 oftlris report.
.
-x-
Management Discussion and Analysis - Continued
April 14, 2006
.~conOmiC Factors and Next Year's Budgets and Rates
. Property valua60ns within the City remain strong and growing.
. Inflationary trends in the region compare favorably to national indices.
All of these factors were considered in preparing the City's budget for the 2006 fiscal year.
Water rates have remained unchanged for several years. After a rate increase in 2005) additional rate increases were approved for
Water, Sewer and Surface WateL
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 fmancial information
should be addressed to the Finance Director, City of Arden Hills, 1245 Highway 96 West, Arden Hills, Minnesota 55] ]2.
.
.
-Xl-
.
DRAFT
BASIC FINANCIAL STATEMENTS
CITY OF ARDEN HILLS
ARDEN HILLS, MINNESOTA
YEAR ENDED
DECEMBER 31, 2005
.
.
CITY OF ARDEN HILLS, MINNESOTA
STATEMENT OF NET ASSETS
DECEMBER 31
.
ASSETS
Cash and cash equivalents
Receivables.
Accrued interest
Delinquent taxes
Accounts
Special assessments
Due from other governments
Inventories
Prepaid expense
Unamortized bond discount
Capital assets
Land and construction in progress
Depreciable assets (net of accumulated depreciatlon)
TOTAL ASSETS
.
LIABILITIES
Accounts payable
Accrued salaries payable
Due to other governments
Accrued interest payable
Unearned revenue
Long-term liabilities
Due v.rithin one year
Compensated absences payable
Bonds payable
Due in more than one year
Compensated absences payable
Bonds payable
TOTAL LIABILITIES
l\'ET ASSETS
Invested in capital assets, net of related debt
Umestricted
TOTAL l\'ET ASSETS
.
The notes 10 the [mancial statements are an integral part of this statement.
-4-
37 520
38,754
40,956
882,282
400,309
6,508
25,949
3,371 ,790
8,878,596
23,671,545
390,667
15,234
908,036
31,292
46,402
62,515
190,000
20,838
2,205,000
3,869.984
9,881,335
9,920,226
$ 19,801,561
6023
350,417
104,634
12,418
1,107,842
9,285,881
12,208,237
354,605
8,317
228,006
45,097
15,033
651,058
10,393,723
1,163,456
$ 11,557,179
tal
11, 29,903
43,543
38,754
391,373
986,916
400,309
]2,418
6,508
25,949
4,479,632
18,164,477
35,879,782
745,272
23,551
J,]36,042
31,292
46,402
107,612
190)000
35,871
2,205,000
4,521,042
20,275,058
11 ,083,682
$ 31,358,740
C]TY OF ARDEN HILLS, M]NNESOTA
STATEMENT OF ACTMTlES
FOR TIlE YEAR ENDED D
Functions/Programs
Governmental activities
General government $ $ ]25,706 $ $
Public safety 339,305
Public works 803,339
Culture and recreation 146,118 65,649
Econorrric development
Miscellaneous 29,594
Interest on long-term debt
Total govemmental activities 3,82],474 640,723 65,649 803,339
Business-type activities
Water 1,321,076 1,139,980
Sewer 1,113,189 1,017,970 37,700
Recycling 78,538 73,454 17,869
Smface water management 110,022 372,683
Total business-type activities 2,622,825 2,604,087 17,869 37,700
Total $ 6,444,299 $ 3,244,810 $ 83,518 $ 841,039 .
General revenues
Taxes
Property taxes, levied for general purposes
Tax increments
Franchise taxes
Grants and contJibutiollS not restricted to specific programs
Umestricted investment earnings
Gain on sale of capital assets
.
Total general revenues and transfers
Change in net assets
Net assets, January 1
Prior period adjustment
Net assets, December 31
.
The Dotes to the financial statements are an integral part of this statement.
-5-
.
Net (Expense) Revenue and
L.l1anges in Net Assets
Governmental Business-type
Activities Activities Total
$ (852,757) $ $ (852,757)
(814,188) (814,188)
266,510 266,510
(457,118) (457,118)
(215,467) (215,467)
(151,663) (151,663)
(87,080) (87,080)
(2,311,763) (2,311,763)
(181,096) (181,096)
(57,519) (57,519)
12,785 12,785
262,661 262,661
36,831 36,831
. (2,311,763) 36,831 (2,274,932)
.
2,303,598 2,303,598
449,274 449,274
63,428 63,428
33,300 33,300
265,029 51,777 316,806
274,508 274,508
3,389,137 51,777 3,440,914
J ,077 ,374 88,608 1,165,982
17,822,409 11,468,571 29,290,980
901,778 901,778
$ 19,801,561 $ 11,557,179 $ 31,358,740
-6-
D
AFT
.
DRAFT
FUND
FINANCIAL STATEMENTS
CITY OF ARDEN HILLS
ARDEN HILLS, MINNESOTA
YEAR ENDED
DECEMBER 31, 2005
.
.
CITY OF ARDEN HILLS, MINNESOTA
BALANCE SHEET
GOVERNMENTAW.@,IDS A vi~ L
DECEMBER 31 2005 .
D
. --- . . conr: InCfment
DeVelopment Bonds
General Authority of 1998A
ASSETS
Cash and cash equivalents $ 1,375,684 $ 420,470 $ 1,962
Receivables
Interest 4,925 3,164
Delinquent taxes 37,189 1,565
ACCOlillts 20,603
Special assessments
Due from other governments 51,794
Advance to other funds
Prepaid items 6,508
TOTAL ASSETS $ 1,496,703 $ 425,199 $ 1,962
LlAB]LITlES AND FUND BALANCES
LIABILITIES
Accounts payable S 135,192 $ 21,034 $
Due to other governments
Accrued salaries payable 13,814 438
Deferred revenue 76,917 610 .
TOTAL LIABILITIES 225,923 22,082
FlTi'-TD BALANCES
Reserved for
Prepaid items 6,508
Debt service 1,962
Unreserved, designated for
Compensated ab~ences 83,353
Working capital 1,180,919
Umeserved, undesignated reported in
Special revenue funds 403,117
Capital project funds
TOTAL FUND BALANCES 1,270,780 403,117 1,962
TOTAL LIABILITIES AND FUND BALANCES $ 1,496,703 $ 425,199 $ 1,962
The notes to the fInancial statements are an integral part of this statement.
.
-7-
. Other DRAFT
Permanent Nonmajor Total
lmprovement Governmental Governmental
Revolving Funds Flmds
$ 6,863,883 $ 1,326,882 $ 9,988,881
16,995 12,436 37,520
38,754
20,353 40,956
882,282 882,282
348,515 400,309
6,508
S 8,111,675 $ 1,359,671 $ 11,395,210
S 139,996 $ 94,445 $ 390,667
908,036 908,036
982 15,234
. 850,303 927,830
1,898,335 95,427 2,241,767
6,508
1,962
83,353
1,180,919
6,213,340
742,874
521,370
1,145,991
6,734,710
6,213,340
1,264,244
9,153,443
$ 8,111,675
$ 1,359,671
$ 11,395,210
.
-8-
.
CI1Y OF ARDEN HILLS, MlNNESOT A
RECONCILlA TION OF THE BALANCE SHEET
TO THE STATEMENT 0
GOVERNMENTA FUNDS
DECEMBER 31
h
U
Total fund balances - governmental funds
Amounts reported for governmental activities in the statement
of net assets are different because:
Capital assets used in governmental activities are not fmancial
resources and therefore are not reported as assets in governmental funds.
Cost of capital assets
Less: accumulated depreciation
Long-term liabilities, including bonds payable, are not due and payable in the
current period and therefore are not reported as llabillries in the funds.
Long-term liabilities at year-end consist of:
Compensated absences payable
Bond principal payable
Less bond discount net of accumulated amortization
Delinquent property taxes receivable "Will be collected this year,
but are not available soon enough to pay for the current period's expenditures,
and therefore arc deferred in the funds,
.
Delinquent special assessment"- receivable will be collecled this year,
but arc not available soon enough to pay for the current period's expenditures)
and therefore are deferred in the funds.
Governmental funds do not report a liability for accrued interest until due and payable
Total net asset.., - governmental activities
.
The notes to the financial statements are an integral part of tlris statement.
-9-
FT9, 3,443
13,740,280
(1,489,894)
(83,353)
(2,395,000)
25,949
31,125
850,303
(31,292)
$ 19,801,561
STATEMENT OF REVENUES, EXPENDffiJRES AND
STA TEMENT OF REVENUES, EXPEND]TURES AND
CHANGES IN FUND jlM-A,N(:'liY I
GOVERNMENTA .FUNDS .
FOR T1lEYEARENDEDDE'ED
AETml:ent
General Development ~ndS
Authori . of 998A
REVENUES
Taxes $ 2,344,878 $ 449,274 $
Licenses and permits 325,1 09
Intergovernmental 80,746 168
Charges for services 157,694
Fines and fOlfeltures 45,993
Special assessments
Interest on investments 9,109 13,313
Miscellaneous 99,387
TOTAL REVE]\.T\JES 3,062,916 462,755
EXPEND]TIJRES
Current
General government 861,906
Publlc safety 1,137,742
Pub Ii c works 494,668
Culture and recreation 551,720
Economic development 42,744 114,902 .
Miscellaneous
Capital outlay
Generdl governme1lt 40,455
Public safety ],534
Public works 2,692
Culture and recreation ],939
Debt service
Principal 175,000
Interest and other 113,203
TOTAL EXPENDITURES 3,135,400 1I4,902 288,203
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPE]\''DlTIJRES (72,484) 347,853 (288,203)
OTHER FINANCING SOURCES (USES)
Sale of capital assets 796,300
Transfers in 28,335 286,376
Pa:yment on refunded bonds (2,370,000)
Transfers out (286,376)
TOTAL OTHER FINANCING SOURCES (USES) 28,335 509,924 (2,083,624)
NET CHANGE IN FUND BALA,NCES (44,149) 857,777 (2,371,827)
FU1\Tf) BALANCES (DEFICITS), JANUARY] 1,314,929 (454,660) 2,373,789
FUND BALANCES, DECEMBER 31 $ ] ,270,780 $ 403,117 $ 1,962 .
The notes to the financial statements are an integral part of this statement.
-10-
.
Permanent
Improvement
Revolving
Other
Nonmajor
Governmental
Funds
Total
Governmental
Funds
$ 759
$ 63,428
$ 2,858,339
325,109
80,9]4
157,694
45,993
397,980
265,029
199,630
397,980
]55,28]
87,326
100,243
554,020
250,997
4,330,688
861,906
1,137,742
494,668
44,]84 595,904
. 157,646
181,64] J 81,641
15,702 1,062 57,2J9
12,005 13,539
874,906 19,0]8 896,6] 6
59,404 6],343
] 75,000
1]3,203
890,608 317,3]4 4,746,427
(336,588) (66,317) (4] 5,739)
796,300
],751,368 18,890 2,084,969
(2,370,000)
(1,798,593) (2,084,969)
1,7 51,368 (1,779,703) (1,573,700)
J,4]4,780 (1,846,020) (1,989,439)
. 4,798,560 3,110,264 I] ,142,882
$ 6,213,340 $ 1,264,244 $ 9,153,443
-11-
D
AFT
.
CITY OF ARDEN HILLS, MINNESOTA
RECONClLlA TION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES TO TIlF_IT A. TEMF.1lI.Dl.' 1! rTTVlIlF~
GOVEM'MENT, IDS I
coRnlli'''^'wDco'''''1l_-..ER'.,3.1 A- FT(I,-09,439)
Total net change in fund balances ~ governmental funds . . D
Amounts reported for governmental acti\lities in the statement
of activities are different because:
Capital outlays are reported in govenunental funds as expenditures. However, in the statement of
activities~ the cost of those assets is allocated over the estimated useful lives as depreciation
expLllse.
Capital outlay
Depreciation expense
1,079,410
(365,384)
Governmental funds report a gain (Joss) on sale of capital assets 10 the extent of cash exchanged,
whereas the the disposition of the assets book value is included in the total gain (loss) in the
the statement of activities.
(521,792)
.
The issuance of bonds provides current financial resources to governmental fimcts,
while the repayment of the principal oflong-term debt consumes the current financial
resources of governmental funds. Neither transaction has any effect on net assets.
Also, governmental funds report thc effect of issuance costs, premiums discounts,
and similar items when debt is first issued, whereas these amounts are defcrred and
amortized in the statement of activities. The amounts below arc the effect of these
differences in the treatment oflong-term debt and related items_
Amortization oftond discount
Principal repayments
(2,883)
2,545,000
Interest on long-term debt in the statement of activities differs from the amount reported in the
govemmental funas oct.:ause interest is recognize.d as an c;;:pe..dirc.re in the fJnds when it is due,
and thus requires the use of current financial resources. In thc statement of activities, howevcr
interest expense IS recognized as the interest accrues, regardless of when it IS due_
29,006
Certain revenues are recognized as soon as it is earned. Under the modified accrual
basis of accounting certain revenues cannot be recognized until they are available
to liquidate liabllities ofthe current period.
Special assessments
Property taxes
335,691
(42,039)
Some expenses reported in the statement of activities do not require the use of current
fina11cial resources and, therefore" are not reported as expenditures in governmental funds.
Compensated absences
9,804
Change in net assets - governmental activities
$ 1,077,374
.
The notes to the financial statements are an integral part of this statement.
-J2-
CITY OF ARDEN HILLS, MIN~SOTA
COMBINING STATEMENT OF REVENUES, EXPENDITIJRES
ANDC~~S~FlliIDB&~ EEIClTS -
BUDGET AND A<HU& .
GENERAL AND ECONOMJC DEVELOP~NT AUTHORITY FUNDS
FOR TIffi YEAR ENDED DE~n'RAd F T
I . ........
BLgeted Amounts Variah with
.
Final Budget -
=--=- ACtUin rcttive
Original Final Amounts (Negative)
REVENlJES
Taxes $ 2,370,270 S 2,370,270 $ 2,344,878 $ (25,392)
Licenses and permits 483,910 483,910 325,109 (158,80 I)
Intergovernmental 70,879 70,879 80,746 9,867
Charges for services 153,715 153,715 157,694 3,979
Fines and forfeitures 31,000 31,000 45,993 14,993
Interest on investments 8,000 8,000 9,109 1,109
MIscellaneous 83,156 83,156 99,387 16,231
TOTAL REVEl\'UES 3,200,930 3,200,930 3,062,916 (138,014)
EXPENDITIJRES
Current
General government 890,301 922,459 861,906 60,553
Pubhc safety 1,158,989 1,158,989 1,137,742 21,247
Public works 448,331 457.625 494,668 (37,043)
CultuTe and recreation 407,506 607,506 551,720 55,786
Economic development 47,725 47,725 42,744 4,981 .
Capital outlay 109,558 J 09,558 46,620 62,938
TOT& EXPENDlTIJRES 3,062,4JO 3,303,862 3,135,400 168,462
EXCESS (DEFICffiNCY) OF REVENUES
OVER (U}WER) EXPENDITURES 138,520 (102,932) (72,484) 30,448
OTllER F~ANCING SOURCES (USES)
Sale of capital assets
Transfers in 39,000 39,000 28,335 (10,665)
Transfers out (177,520) (177,520) 177,520
TOTAL OTllER FINANCING
SOURCES (USES) (138,520) ( 138,520) 28,335 166,855
NET C~GE m FUl\T]) BAL~"CES (241,452) (44,149) ] 97,303
FUND BALANCES (DEFICITS), JANlJARY I 1,314,929 1,314,929 1,314,929
FUND BALANCES (DEFICITS), DECEMBER 31 $ 1,314,929 $ 1,073,477 $ 1,270,780 $ 197,303
.
'lne notes to the financial statements are an inlegra] part of this statement.
-)3-
. 8O,J46 80,]46 114,902 (34,756)
80,146 80,146 114,902 (34,756)
37 1,999 371,999 347,853 (24,146)
796,300 796,300
(286,376) (286,376) (286,376)
(286,376) (286,376) 509,924 796,300
85,623 85,623 857,777 772,154
(454,660) (454,660) (454,660)
$ (369,037) $ (369,037) $ 403,117 $ 772,154
.
.
Economic Development Authority Fund
Variance with
Budgeted Amounts
Final Budget -
Positive
[Negative)
Original Final
Al.'tual
Amounts
$ 447,850
$ 449,274
$
1,424
$ 447,850
168
168
4,295
13,313
9,0]8
4,295
452,145
452,145
462,755
10,610
,14,
D
FT
CITY OF ARDEN HILLS, MIN1\TESOTA
STATEMENTS OF NET ASSETS
PROPRIETARY tS
DECEMBER 31, 2005 D 2004 .
I
21}o4
ASSETS J
CURREN! ASSETS
Cash and cash equivalents (deficits) $ $ ],104,910 $ 422,764 $ 620,489
Receivables
Interest 4,186 4,258 429 3,522
Accounts ]40,995 ]] 3,477 165,151 119,587
Special assessments 14,066 12,438 14,066 12,438
Inventory 12,418 1 ],606
Prepaid items 715 715
TOTAL CURRENT ASSETS ],160,423 1,247,404 602,410 756,751
NONCURRENT ASSETS
Capital assets
Buildings 2,220 2,220 1,950 1,950
Machinery and equipment 368,452 323,032 655,874 610,453
Construction in progress 269,048 178,724 326,072 ] 95,657
Infrastructure 6,717,361 6,512,929 5,426,393 5,229,184
Less accumulated depreciation (2,038,951 ) (1,880,442) (2,669,026) (2,545,80 I)
TOTAL NONCURRENT ASSETS 5,318,130 5,136,463 3,741,263 3,491,443 .
TOTAL ASSETS 6,478,5:;3 6,383,867 4,343,673 4,248,]94
LiABILITIES
CURRENT LIABILITIES
Accounts payable 170,391 18,947 156,773 17,997
Due to other governments 228,006 139,870
Accrued salaries payable 3,347 3,496 3,561 4,275
Current portion of compensated absences payable 17,363 14,374 19,548 17,335
TOTAL CURRENT LIAIlILITIES 419,107 176,687 ] 79,882 39,607
NONCURRENT LIABILITIES
Compensated absences payable 5,788 4,791 6,5]6 5,779
TOTAL LIABILlTlES 424,895 18],478 186.398 45,386
NET ASSETS
Invested in capital assets 5,318,130 5,136,463 3,741,263 3,491,443
Unrestricted 735,528 1,065,926 416,012 711,365
TOTAL NET ASSETS $ 6,053,658 $ 6,202,389 $ 4,] 57,275 $ 4,202,808
.
The notes to the financial statements are an integral part ofth1S statement
-15-
.
Recycling
2005 2004
$ 37,008 $ 23,854 $ (107,508) $ 139,911 $ 1,341,022 $ 1,889,164
141 1,267 631 6,023 8,4] I
44,271 23,291 350,4] 7 256,355
76,502 76,965 104,634 10],841
12,418 11,606
1,430
] 13,651 ]00,819 (61,970) 163,833 1,814,514 2,268,807
4,170 4,170
50,820 50,820 1,075,146 984,305
512,722 672,048 1,107,842 1,046,429
829,576 148,442 ]2,973,330 11,890,555
(58,788) (54,239) (4,766,765) (4,480,482)
. 1,334,330 817,071 10,393,723 9,444,977
113,651 100,8]9 1,272,360 980,904 12,208,237 11,713,784
5,727 5,530 21,714 660 354,605 43,134
228,006 139,870
83 144 1,326 1,482 8,317 9,397
281 568 7,905 7,332 45,097 39,609
6,091 6,242 30,945 9,474 636,025 232,010
94 189 2,635 2,444 15,033 13,203
6,185 6,431 33 ,580 11,918 651,058 245,213
1,334,330 817,071 10,393,723 9,444,977
107,466 94,388 (95,550) 151,9]5 1,]63,456 2,023,594
$ 107,466 $ 94,388 $ ] ,23 8,7 80 $ 968,986 $ 11,557,179 $ 11 ,468,571
.
-]6-
OPERA TING REVENUES
Charges for services
Permit fees
Miscellaneous
CITY OF ARDEN HILLS, MIN"NESOTA
STATEMENTS OF REVENUES, EXPENSES Arm
CHfu'lGES IN FUND NET ASSETS
PROPRIETARY If!NDS
FOR TIlE YEARS ENDED DECEMBER 31, 2005 AND 2004
I UslJl\1A Enib! ~
I lW!at~ II' r1. Ii l Se~&
200~ - "'2tlll4-~ ~ 200)' ~
$ 1,13!;''''Il-~ 99~?'~-$'=1';l}1"F,'3il~
49 1,775 420
3,375 40,950
TOTAL OPERA TLNG REVENUES
1,139,980 1,000,507 1,055,670
227 ,969 213,395 262,037
30,716 30,5J2 41,869
86,065 59,176 33,] 18
27,333 16,995 27,333
21,297 ]7,917 21,736
]2,524 11,275 23,667
24,252 22,900 ]0,779
732,411 663,269
569.425
158,509 165,669 123,225
1,321,076 1,201,108 1,113,189
(181,096) (200,60 I) (57,519)
OPERATING EXPENSES
Personal services
Supplies and maintenance
Other services and charges
Rent
Insurance
Utilities
Purchased services
Purchased water
Recycling charges
Sewer charges
Depreciation
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPER.ATL1-..JG REVE"N'UES
County recycling grant
Interes.t on investments
Capital contributions
CHANGE IN l{ET ASSETS
32,365 26,861 11,986
15,275
32,365 42,136 11,986
(148,731) (158,465) (45,533)
6,202,389 6,360,854 4,202,808
TOTAL NONOPERATING REVENUES
NET ASSETS, JANUARY I
PRlOR PERlOD ADJUSTMENT
NET ASSETS, DECEMBER 31
$ 6,053,658
$ 6,202,389
$ 4,157,275
TIle notes to the financials statements are an integral part of1hjs statement.
-17-
25,136
7,520
32,656
(113,205)
4,262,554
53,459
$ 4,202,808
.
. Business-l)1>e Activities - Enterprisc FPnd!n~ 1)) ~ If T
Recycling Surface Water Management ~ ,IJW ~T,,1\j]s ~'\ ~j
2005 2004 2005 2004 ~bo5~ ""'-"""" 2oli4.""""'- -
$ 73,393 $ 73,393 $ 372,683 $ 191,346 ~;@3z==$=z;6@2:i'48
469 2,405
61 99 44,386 105,399
73,454 73,492 372,683 191,346 2,641,787 2,200,552
8,537 8,91 ] 87,901 84,586 586,444 559,096
250 5,860 1,795 78,445 49,974
5,727 5,530 11,712 9,111 136,622 103,490
54,666 33,990
43,033 35,834
36,19] 35,920
35,031 34,782
732,411 663,269
64,274 64,070 64,274 64,070
569,425 582,027
4,549 2,023 286,283 296,000
. 78,538 78,761 110,022 97.515 2,622,825 2,458,452
(5,084) (5,269) 262,66 ] 93,831 18.962 (257,900)
17,869 18,489 ]7,869 18,489
293 4 7,133 6,943 51,777 58,944
7,967 30,762
18,162 18,493 7,133 14,910 69,646 108,195
13,078 ]3,224 269,794 108,74] 88,608 (149,705)
94,388 81,164 968,986 ] ,206.323 11,468,571 ] 1,910,895
(346,078) (292,619)
$ 107,466 $ 94,3~ $ 1,238,780 $ 968,986 $ 1],557,]79 S ] 1 ,468,571
.
-]8-
(340,176) (478,161) (373,045) (267,264)
32,437 29,272 15,079 25,638
(116,152) (465,068) (197,725) (337,643)
1,104,910 1,569,978 620,489 958,132 .
$ 988,758 $ 1,104,9]0 $ 422,764 $ 620,489
Receipts from tenants and users
Payments to suppliers
Payments to employees
CITY OF ARDEN HILLS, MJNNESOTA
STATEMENTS OF CASH FLOWS
PROPRIETARY FUNDS
FOR TIIE YEARS ENDED DECEMBE 3],20 5
1ll<.I1Slf!t;5S~tjVjri4 - En~ /'1111$'
l !Wate\'JI ~ _~ 1lU' seW;.- . I
200~ fff !I ~\,l~ ~ 20051 ..I: zlJ04
$ 1,l1t83~ ;:~11;; -;'""1:::478 $ 137,777
(695,.~o) {.8ctZ,~~J' (n9,561)
(224,132) (214,397) (259,801) (254,233)
CASH FLOWS FROM OPERA TlNG ACTlVl11ES
NET CASH PROVIDED (USED)
BY OPERA TlNG ACTlVl11ES
(96,017)
160,241
(16,179)
191,587
CASH FLOWS FROM NONCAPIT AL
AND RELATED FINANCING ACTlVl11ES
Grunts received
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTlVlTJES
Acquisition of capital assets
CASH FLOWS FROM INVESTING ACIlVITTES
Interest on investments
NET INCREASE (DECREASE) IN
CASH AND CASH EQUlV ALENTS
CASH AND CASH EQlHV ALENTS, JAJ\TUARY I
CASH AND CASH EQ1JTV ALENTS, DECEMBER 31
The notes to the financial statements are an integral part of this statement.
-19-
.
.
.
Recycling
Busmess-type AcnVltJes - Enterpnse Funds - rton~ ~ A ~ T
Surface Water Management r- ~ ~1:ot\ils IV! iiliU -
2004 2005 2004 ~ 20WS' lIil~" ~ 1Jl '
~ -~--- ~~
56,870 $ 351,703 $ 189,971 $ 2,544,932 $ 2,195,797
(64,320) (159,410) (10,799) 4~":5)"===('I';6e'l$4~ -
(8,826) (87,293) (85,674) (580,206) (563,130)
2005
$
73,917 $
(69,804)
(8,980)
(4,867)
(16,276)
105,000
93,498
451,961
(34,974)
17 ,869
18,489
17,869
18,489
(358,916) (295,655) (1,072,137) (1,041,080)
152 97 6,497 7,726 54,165 62,733
13,154 2,310 (247,419) (194,431) (548,142) (994,832)
. 23,854 21,544 139,911 334,342 1,889,164 2,883,996
$ 37,008 $ 23,854 $ (107,508) $ 139,911 $ 1,341,022 $ 1,889,164
.
-20-
CITY OF ARDEN HILLS, MINNESOTA
STATEMENTS OF CASH FLO
PROPRIETARY S
"
FOR TIlE YEARS ENDED DECEMBER 3 1,2005 AND 2004
I UDti,"plEn~tF
a ~at,q e ~ ~ I:ii' Se~
200~ 2004-- -2005
~
RECONCllJA TION OF OPERATING
INCOME (LOSS) TO NET CASH PROVIDED
(USED) BY OPERATING ACTIVITIES
Operating income (loss)
Adjustments to reconcile
operating income (1oss) to net cash
provided (used) by operating activities:
Depreciation and amortization
(Increase) decrease in assets:
Receivables
Accounts
Special assessments
Inventory
Prepaid -items
Increase (decrease) in liabilities:
Accounts payal)]e
Due to other governments
Accrued salaries payable
Compensated absences
..........
(200,60 I)
$
(57,5]9)
$
(181,096)
$
] 58,509
165,669
123,225
(45,564)
(1,628)
14,619
(3,947)
(2,920)
(634)
(27,518)
(],628)
(812)
715
715
] 38,776
17,669
(5,032)
(3,203)
2,201
151,444
88,136
(]49)
3,986
(714)
2,950
NET CASH PROVIDED (USED)
BY OPERATING ACTIVITIES
(16,179)
$
160,241
] 9],587
$
$
NONCASH CAPITAL AND RELATED
Fn~ANCfr~G ACTIVITIES
Capital assets contributed from other funds
$
$
$
15,275
Capital assets purchased on account
$
$
$
10,4]5
22,060
Prior period adjustment
$
$
$
Dispositions of capital assets
$
$
$
2,771
The notes to the financial statements are an integral part of1his statement.
-21-
.
I
2\>04
I
$
(145,861)
128.308
6,517
(3,947)
(634)
(78,37])
(4,284)
2,255
$
(96,017)
.
$
7,520
$
$
(53,459)
$
2,779
.
.
Recyc1ing
Business-type Acti,ities - Enterprise Funds - ~on:ru..~U.e.. 'cc . ...~. ~.... -I?.. T. ,"
Surface W ateT Management L. ~ Ji1 r;&~f3J /"""f~ i1) .:;1
2004 2005 2004 ~1i05 - --2004 - .
- -,- -, -. -.'.
J
2005
$
(5,084) $
(5,269) $ 262,661
$
93,831
$
18,962
$ (257,900)
4,549 2,023 286,283 296,000
(20,980) (1,375) (94,062) 19,761
463 (16,622) (2,793) (24,516)
(812) (2,920)
1,430 (1,268)
197 5,530 (141,838) 107 148,579 (55,065)
88,136 (5,032)
(6]) (140) (156) (1,871) (1,080) (9,498)
(382) 225 764 783 7,318 5,464
. $ (4,867) $ (16,276) $ 105,000 $ 93,498 $ 451,961 $ (34,974)
$
$
$
$
7,967 $
$
30,762
$ 162,892
$
$ 195,367
5
$
$
$
$
$
$ 346,078 $
$ 292,619
$
$
$
$
$
$
5,550
.
-22-
CITY OF ARDEN IillLS, MlNl\,'ESOT A
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 3 J,-2Jl
Note 1:
:':::::::::NmCANT Mem"nNG 'OU'llESn, ,~R A ~ T
The CIty of Arden Hills, Minnesota (the CIty), operates def'fti Opfinna(Wm!~overnment a ,defIned
in the State of Minnesota statutes_ Under this plan, the g:vernment of the City is directed by a Council confoscd of
an elected Mayor and four elected Council members_ Th~""",,~th(}Iily~es all
matters of pollcy_ The Council appoints personnel responsible for the proper administration of all affairs relating to
the City, The City has considered all potential units for which it is financially accountable, and other organizations
for which the nature and significance of thell- relationship l,\ritb the CIty afe such that exclusion would cause the
City's fIrumcial statements to be misleading or incomplete, The Governmental Accounting Standards Board (GASB)
has set forth criteria to be considered in determining financial accOlll1tability. These criteria include appointing a
voting majority of an organization's governing body, and (1) the ability of the primary government to impose its will
on that organization or (2) the potential for the organization to provide specific benefits to, or impose specific
fInancial burdens on the primary goverm11cnt.
.
Blended component units, although legally separate entities, arc) in substance, part of the City's operations and so
data from these units are combined with data of the City. The blended component unit has a December 31 year end.
The City has the following component unit
Blended Component Unit
The Economic Development Authority (EDA) ofthe City was created pursuant to Minnesota statutes 469_090
through 469.108 to carry out economic and industrial development and redevelopment consistent with policies
established by the Council, It is comprised of the members of the City Council. The EDA activities are blended and
reported in a separate special revenue fund. Separate financial statements are not issued for this component unit.
B. Government-wide and Fund Financial Statements-
.
The government-wide [mancial statements (i.e., the statement of net assets and tbe statement of changes in net assets)
report infODYi3tlon cn all of the nonfiduciary activities oft'h,e City Oind ~ts corrrponent unit. For the most part, tbe
effect of interfund activlty has been removed from these statements_ 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. Likewise, the primary government is reported separately
from certain legally separate component units for which the City is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are
offset by program revenues_ Direct expenses are those that are clearly identifiable with a specific function or
segment. Program revenues include 1) cbarges to customers or applicants wbo pUTchase, 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
item,> not properly included among program revenues are reported instead as general revenues.
Separate fmandal statements are provided for governmental funds and proprietaIy funds. Major individual
governmental funds and major individual enterprise funds are reported as separate cohmms in the fund [mandaI
statements.
.
-23-
.0Ie1:
.
.
CITY OF ARDEN HILLS, MINf-,lJiSOT A
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31 2005
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
C. Measurement Focus, Basis of Accounting and Financt S~te~enRla ' F I"
The government-wide [mancial statements are reported ln ~nomic f~rc '1l1camr-emen oem a d the
accrual basis of accounting, as are the proprietary fund J..d fiduciary flUld fmancial statements. Revenues Ire
recorded when earned and expenses are recorded when a kabililM.,isdncmre<LJ~.ar<lies""'LthpJi'lli!>g,",f-IeThted 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 aTe reported using the curren! financial resources measurement focus and
the modified accrual basis of accounting. Revenues are recognized as soon as they arc both measurable and
available. Revenues are cOl4">ldered to be available when they are collectible vvithin 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 fiscal period, Expenditures generally are
recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as
expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses and interest associated with the nment fiscal period are all considered to be
susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of
special assessments receivable due v.ritbin the current fiscal period is considered to be susceptible to accrual as
revenue of the current period. A]] other revenue items are considered to be measurable and available only when cash
is received by the City.
Revenue resulting from exchange transactions, .in which each party gives and receives essentialJy equal value, is
recorded on the accrual bas-is when the exchange takes place. On a modified accrual basis, revenue is recorded in the
.year in which the resources are measurable and become available.
Non-exchange transactions, in which the City receives value without directly giving equal value in return, include
property taxes, grants, entitlement and donations. On an accrual basis, revenue from property taxes is recognized in
tl-:::e year for \'vmch the tax is k\li.~d. Revenue from gr3..,.'115, entitlements ano donations is reeognizcd in the year in
whkh all eligibility requirements bave been satisfied. Eligibility requirements include timing requirements, which
specify the year when the resources aTe required to be used or the year when use is first permitted, matching
requirements, in which the City must provide local resources to be used for a specified purpose, and expendimre
requircments, in which the resources are provided to the City on a reimbursement basis. On a modified accmal
basis, revenue from non-exchange transactions must also be available before it can be Tecognized.
Deferred revenue arises when assets are recognized before revenue recognition criteria have been satisfied. Grants
and entitlements reccived before eligibility requirements are met are also recorded as deferred revenue. On the
modified accrual basis, receivables that .will not be co1Jccted \vitmn the avallable period have also been rep0l1ed as
deferred revenue :in the fund financial statements.
The preparation offmancial statements in confonnlty Vlrith accounting principles generally accepted in the United
States of A.merica requ.ires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
-24-
CITY OF ARDEN HILLS. MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 3 L 2005
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLlClES - CONTINUED
The City reports the following major governmental fundSI Di '.
The General fund is the City's primary operating fiiPd. . - ou
except those required to be accounted for in anotbef fund
1EcI
.
The Economic Development Authority fund accounts for revenue sources that are legally restricted to
expenditures for specified purposes (not including major capital projects).
The Tax Increment Bonds of 1998Afund accounts for the accumulation of resources and payment of general
obligation bond principal and interest from governmental resources and special assessment bond principal and
interest from special assessment levies when the City is obligated in some manner for the payment.
The Pennanent Improvement Revolvingfund accounts for the acquisition of fIxed assets or construction for
tills major capital project not being fmanced by proprietary funds,
The City reports the following major proprietary funds:
The Water fund accounts for costs associated with the City's water system and insure that user charges are
sufficient to pay for those costs.
The Sewer fund account". for the costs associated v.rith the City's sewer system and insure that user charges are
sufficient to pay for those costs.
The RecycIingftnd account,; for costs associated with the City's recycbng operations and msille that user
charges are sufficient to pay for those costs.
.
The Suiface Water Managementfund accounts for costs associated with the City's storm water system and
insure that user charges are sufficient to pay for those costs.
Private-sector standards of accounting and [mancial reporting issued prior to December 1, 1989, generally are
folJowed in both the government-'Wide and proprietary ftmd financial statements to the extent that those standards do
not conflict with or contradict guidance ofGASB. Governments also have the option of following subsequent
private-sector guidance for their business-type activities and enterprise funci,,>, subject to this same limitation. The
City bas elected not to follow subsequent private-sector guidance.
As a general rule the effect of inter fund activity has been eliminated from government-wide financial statements.
Exceptions to this. general rule are payments-ill-lieu of taxes and other .charges berneen the City's water and sewer
fUllction and various other functions of the City. Elimination oftbese charges would distort the direct costs and
program revenues reported for the various functions concerned.
Amounts reported as program revenues include] ) charges to customers or applicants for goods, services) or
privileges provided, 2) operating granls and contnbution, and 3) capital grants and contributions, including special
assessments. Internally dedicated resources are reported as general revenues rather than as program revenues.
Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from 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 oftbe City's enterprise funds are
charges to customers for sales and services. The City also recognizes as operating revenue the portion of tap fees
intended to recover the cost of connecting new customers to the system All revenues and expenses not meeting this
defInition are reported as nonoperating revenues and expenses.
.
\Vhen both restricted and umestricted resources are available for use, it is the City's policy to use restricted resources
flfS~ then unrestricted resources as they are needed.
-25-
.Note1:
CITY OF ARDEN IDLLS, MINJ','ESOT A
NOTES TO TIlE FINA1\JClAL STATEMENTS
DECEMBER 31
DSUMMAR. YO> "GNUKANT ACCOON"NG ,m"i'DRINUED F T
Assets, Liabilities and Net Assets or Equity 1!:~
Deposits and Investments .:'": ~
The City's cash and casb eqUIvalents are considered to b caslu>n n'ncl~ c1em",o, o,~pnSl!S aru:lshD1:1,;J:e~estments
'With original maturities of three months or less from the date of acquisition.
Cash balances from all funds are pooled and invested, to the extent available, in certificates of deposit and other
authorized investments. Earnings fTom such invesbnents are allocated on the basis of applicable participation by
each of the funds.
The City may also invest idle funds as authorized by Minnesota statutes, as follows:
L
2.
3,
4,
5.
. 6.
7.
Direct obligations or obligations guaranteed by the United States or its agencies.
Shares of investment companies registered under the Federal Inves.tment Company Act of 1940 and whose
only investments are in securities in (a) above.
General obligations of the State of Minnesota or any of its municIpalities.
Banker's acceptances of Unites States banks eligible for purchase by the Federal Reserve System.
Commercial paper lssued by Urnted States banks corporations or their Canadian subsidiaries, of highest
quality, aud maturing in 270 days or less.
Repurchase or reverse repurchase agreements with banks that are members oftbe Federal Reserve System
with capitalization exceeding $10,000,000, a primary reporting dealer:in U.S. government securities to the
Federal Reserve Bank of New Yark, or certain Minnesota securities broker-dealers.
GUfuaDteed investment contracts (GIC's) iSS'Lled or guaranteed by United States co-mille-Tel:!l baNS Of
domestic branches of foreign banks or United States insurance comparues if similar debt obligations of the
issuer or the collateral pledged by the issuer is in the top two rating categories, or in the top three rating
categories for long-term GIC's issued by Minnesota banks.
Investments for the City are reported at fair value. The Minnesota Municipal Money Market fund operates in
accordance with appropriate State of Minnesota (the State) laws and regulations. The reported value oftbe pool is
the same as tbe fair value oftbe pool shares. Financial statements of the Minnesota Municipal Money Market fund
can be obtained by contacting Voyageur Asset Management allOO South Fifth Street Suite 2300, Minneapolis, MN
55402-1240.
Property Taxes
The Council annually adopts a tax levy and certifies it to the County in December for collection the follo-wing year.
The County is respons.ible for collecting all property taxes for the City. These taxes attach an enforceable lien on
taxable property v.rithin the City on January J and are payable by the property O'WIlers in !\VO instalhnents. The taxes
are collected by the County Treasurer and tax settlements are made to the City during January, July and December
each year.
Taxes payable on homestead property, as defmed by Minnesota statutes, are partially reduced by a market value
credit aid. The credit IS paid to the City by the State in lieu oftID~es levied against the homestead property. The State
remits this credit in two equal installments in October and December each year.
.
Delinquent taxes receivable include the past six years' uncollected taxes. Delinquent taxes have been offset by a
deferred revenue liability for delinquent taxes not received within 60 days after yeaI end in the fund fmancial
statements.
-26-
CITY OF ARDEN HILLS, MINNESOTA
NOTES TO HlE FINANCIAL STATEMENTS
DECEMBER 31,2005
Note 1:
'"::~":~::"^"TAccmm'mGMKrnR A. E' I.
Accounts receivable include amounts billed for services PlOVJdOO'15efOT.".:y~mn . 4ltility . rprise fund
receivables are also included for services provided in 201" The City ann. ually certifies delinquent water aJi sewer
accounts to the County for collection in the following ye _Ther",fM~<>L~becncnQ,allol'L""ce.,[or".d"u~tful
accounts established,
.
Special Assessments
Special assessments represent the financing for public improvements paid for by benefiting property owners, These
assessments are recorded as receivables upon certification to the County. Special assessments are recognized as
revenue when they are annually certified to the County or received in cash OT within 60 days after year end. All
governmental special assessments receivable are offset by a deferred revenue liability in the fund fmancial
statements.
Interfund Receivables and Payablcs
Activity between funds that arc representative oflendinglborrov.r:ing arrangements outstanding at the end of the fiscal
year are referred to as either "due to/from other fimds" (i.e., the CWTent portion of inter fund loans) or "advances
to/from other funds" (i.e_, the non-current portion of inter fund loans), All other out$tanding balances between funds
are reported as "due to/from other funds." A.ny residual balances outstanding benveen tbe governmental activities
and business-type activities are reported in the government-wide fmancial statements as "internal balances."
Advances between fimds) as reported in the fund financial statements, are offset by a fund balance reserve account in
applicable governmental funds to indicate that they are not available for appropriation and are not expendable .
available financial resources.
Inventories and Prepaid Items
All inventories are stated at the lower of cost or market on the fust-in, first-out (FrFO) method.
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.
Capital Assets
Capital assets, which include property, plant, equipment and iufrastmcture assets (e,g" roads, bridges, sidewalks, and
similar items) are, reported in the applicable governmental or business-type activities columns in tbe governrnent-
wide financial statements. Capital assets are defmed by the City as assets \vith an initial: individual cost of more than
$5,000 (amonnt not rounded) and an estimated usefilllife in excess of one year. Such assets are recorded at
historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at
estimated fair market value at the date of donation.
In the case of initial capitalization of general infrastructure assets (i.e., those reported by governmental activities) the
City chose to include items dating back to June 30, 1980, The City was able to estimate the historical cost for the
initial reporting of these assets through backtracking (i_e" estimating the current replacement cost of the
infrastructure to be capitalized and using an appropriate price-level index to deflate the cost to the acquisition year or
estimated acquisition year). As the City constmcts or acquires capital assets each period, including infrastructure
assets. they are capitalized and reported at historical cost. The reported value excludes normal maintenance and
repairs which are essentially amOlmts spent in relation to capital assets tbat do nor increase the capacity or efficiency
of rhe item or extend its useful life beyond the original estimate. In the case of donations the City values these .
capital assets at the estimated fair value of the item at the date of its donation.
-27-
.otel:
.
.
CITY OF ARDEN lULLS, MINNeSOTA
NOTES TO TIlE FINANCIAL STATEMENTS
DECEMBER 31
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
In ' dd' th . h f . II ~fu ~ A VI ~d '
terest mcurre unng e constructIOn p ase 0 capIta asse~",f1l3'sirSJYPe ael1Y1,l1eS[,illlC u'deiil!ts p
capltallZed value of the assets constructed. JI..J.' Jl.'~ ..1 .
Property, plant and equipment are depreciated using the ,aight-line method over the following estimated useful
lives:
. of the
Assets
Useful Lives
in Years
Buildings aud improvements
Infrastructure and improvements
Machinery and equipment
Office furniture and equipment
Vehicles
7 - 40
15 - 50
5 - 15
5 - 10
7 - 20
Compensated Absences
It is the City's policy to permit employees to accumulate eamed but unused vacation and sick pay benefits.
Employees with at least ten years of service are entitled to receive one-third of their unused sick leave up to a
maximum of 800 hours upon tennination in addition to any unused vacation and compensatory rime. All vacation
pay is accrued when incurred in the government-v.ride and proprietary financial statements. A liability for these
amounLc;; is reported in governmental funds only if they have matured, for example, as a result of employee
resignations and retirements.
Long-term Obligations
In the governmcnt-v.ride fInancial statements, and proprietary fund types in the fund fmancial statements, long-term
debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-
type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance
costs, are deferred and amortized over the life of the bonds using the straight line method. Bond issuance costs are
reported as deferred cbarges and amortized over the term of the related debt.
In the fund financial statements, govemmental fund types recognized bond premiums and discounts, as well as bond
issuance costs, during the current period. The face amount of debt issued is reported as other fmancing sources.
Premiums received on debt issuances arc reported as other fInancing SOillces while discounts on debt issuances are
reported as other fmancing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are
reported as debt service expenditures.
Net Assets
In the government~wide fInancial statements, net assets represent the difference between assets and liabilities. Net
assets are displayed in three component,>:
a. Invested in capital assets, net of related debt - Consists of capital assets, net of accumulated depreciation
reduced by any outstanding debt attributable to acquire capital assets.
b. Restricted net assets _ Consist of net assets restricted when there are limitations imposed on their use
through external restrictions imposed by creditors, grantors, laws or regulations of other governments.
c. Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "'invested in
capital assets, net of related debt".
-28-
CITY OF ARDEN HILLS, MlNNESOT A
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 3 I
Note 1:
S~::::SIGNIFICANT ACCOUNTING POUC1lESn- cO:TINU," A E: l'n
In the fund financial statements, gove=ental funds rep e rvatio 1)al c~. 0 ,. t "IF not
available for appropriation or are legally restricted by ou!ide parties for use for a specific purpose, Desi~tions of
fund balance represent tentative management plans that J<>=bjectct~ang~, - i
.
Comparative DataJReclassifications
Comparative total data for the prior year have been presented only for the individual enterprise funds in the fund
fmancial statements in order to provide an understanding of the changes in the financial position and operations of
these funds. Also, certain amounts presented in the prior year have been reclassified in order to be consistent with
the current year's presentation.
Note 2: STEW ARDSIDP, COMPLIANCE AND ACCOUNT ABILITY
A. Budgetary Information
Annual budget,,> are adopted on a basis consistent v.rith accounting principles generally accepted in the Unjtcd States
of America for the General, special revenue and Debt Service funds, The capita] projects funds adopt project length
budgets. All annual appropriations lapse at fiscal year end. The City does Dot use encumbrance accounting.
In August of each year, all departments of the City submit requests fOT appropriations to the City Administrator so
tbat a budget may be prepared. Before September 15th, the proposed budget 1S presented to the Council for review.
The Couucil holds public hearings and a fInal budget is prepared and adopted in December.
.
The appropriated budget is prepared by fund, function and department. The City's department bead" with the
approval of the City Administrator, may make transfers of appropriations -....vithin a department. Transfers of
appropriations between departments require the approval of the Council. Ibe legal level of budgetary control is the
fund leveL Budgeted amounts are as amended by the CounciL
B. Excess of expenditures over appropriations
For the year ended December 31, 2005, expenditures exceeded appropriations in the Economic Development
Authority fund (the legal level ofbndgetary control) by $34,576, These overexpenditures were funded by greater
than anticipated revenues and other financing sources.
Note 3: DETAILED NOTES ON ALL FUNDS
A. Deposits and Investments
Custodial credit risk for deposits and investments is the risk that in the event of a bank failure, the City's deposits
and investments may not be returned or tbe City will not be able to recover collateral securities in the possession of
an outside party,
The Minnesota Municipal Money Market Fund (the 4M Fund) is a customized cash management and investment
program for Minnesota public fuuds, Spousored and governed by the League of Minnesota Cities since 1987, the
4M Fund is a unique investment alternative designed to address the daily and long term investment needs of
Minnesota cities and other municipal entities. Allowable under Minnesota statutes, the 4M Fund is comprised of top
quality, rated llvestments.
.
-29-
.Note 3:
.
.
CITY OF ARDENIDLLS, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER31jJ
DETAILED NOTES ON ALL FUNDS
Cashb 1 fth C' , funds b' d( I d) dlf~ n It '11Dr]!f~
.a ances o. e Ity s are com me po~ e. D. l1"Wes~, t~~_:" :te~al a~t~ van~J,f .mvestmcnts
au~onzed by Mumesota stan;;es. Each fund's pomon oj1hiloot\lm ~~:,t~s ~y.ed' iJoe fm~lal srtements
as cash and cash eqUlvalents , For purposes ofldentifyij:1g ffielrit'k oAJjve=f-pub1~~~ t.he. mlianCjes e
categorized as follows: L . . ... .~
Deposits
In accordance \\'ith Minnesota statutes and as authorized by the Council, the City maintains deposits at those
depository banks, all of which are members of the Federal Reserve System
Minnesota statutes require that all City deposits be protccted by insmancc, surety bond or collateral, The market
value of collateral pledged must equal 110 percent of the deposits Dot covered by insurance or bonds (140 percent in
the case of mortgage notes pledged),
Authorized collateral includes the legal investments described below, as well as certain fIrst mortgage notes, and
certain other State or local government obligations. Minnesota statutes require that securities pledged as collateral
be held in safekeeping by the City or in a fInancial institution other than that furnishing the colJateraL
At year end, the City has deposits with a bank and a book value of$3,291,713. Of the bank balance, $2,243,000 was
covered by federal depository insurance. The remaining balance of$I,048,713 was covered by collateral held by the
City's agent in the City's name.
Investments
Investments are carried at fair value. Investment and dividend income are recognized as revenue when earned.
Types of Investments
Credit
Quality!
Ratings (l)
Segmented
Time
Distribution (2)
Fair Value
and
Carrying
Amount
Nonpooled investments
Government Securities
$ 807,345
2,656,410
I to 3 yeaTS
more than 3 years
N!A
N!A
Tota] Government Securities
3,463,755
Treasury strips
N/A
more than 3 years
724,879
Total nonpooled investments
4,188,634
Pooled investments
Minnesota Municipal Monet Market fund
P-I
less than 6 months
3,251,414
Broker money market
N!A
less than 6 months
597,742
Total pooled investments
3,849,156
Total investments
$ 8,037,790
L
2,
NiA
Ratings are provided by Moody's where applicable to indIcate associated crecht risk.
Interest rate risk is disclosed using the segmented time distribution method.
Indicated not applicable or available.
-30-
CITY OF ARDEN HILLS, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31 2005
Carrying amount of deposits
Investments
Cash on hand
iliDR*FT:,.
8,(.
.
Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
A reconciliation of cash and cash equivalents as shown 0
1,713
7,790
400
Total cash and cash equivalents
$ 11,329,903
B. Intergovernmental ReccivableslDeferred Revenue
A summary of aU intergovernmental receivables as of December 31, 2005 is as follows:
Fund
Local
State
Total
General
PemIallent Improvement Revolving
$
51,794
$
$
51,794
348,515
348,515
Total
$
51,794
$
348,515
$
400.309
Governmental funds report deferred revenue in connection -with receivables for revenues that are not considered to
be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in
connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the
various components of deferred revenue and unearned revenue reported in the governmental :funds were as follows:
Fund Unavailable Unearned .
General
Delinquent taxes $ 30,515 $
Licenses and permits 46,402
Economic Development Authority
Delinquent taxes 610
Permanent Improvement Revolving
Special assessments 850,303
Total $ 881,428 $ 46,402
.
-31-
CITY OF ARDEN lDLLS, MINNESOTA
NOTES TO TllE FINANClAL STATEMENTS
DECEMBER 31
.ote3: DETAILED NOTES ON ALL FUNDS - CONTThlJED
T
C. Capital Assets n
Capital asset activity for the City for the year ended DecemMf; ,;0
Beginning L ~== =<>.0 En
Balance Increases Decreases Balance
Governmental activities
Capital assets not being depreciated
Land $ 2,957,031 $ $ (521,793) $ 2,435,238
Construction in progress 2,587,399 1,052,253 (2,703,100) 936,552
Total capital assets
not being depreciated 5,544,430 1,052,253 (3,224,893) 3,371,790
Capital assets, being depreciated
Buildings and structures 5,817,331 361,371 6,178,702
Infrastrucnrre and
improvements 1,278,006 2,341,729 3,619,735
Machinery and equipment 284,734 27,158 311,892
Office furniture and equipment 7,734 7,734
Vehicles 250,427 250,427
. Total capital assets
being depreciated 7,638,232 2,730,258 10,368,490
Less accumulated depreciation for
Buildings and structures (726,459) ( 180,989) (907,448)
Infrastructure and
improvements (200,702) (126,402) (327,104)
Machinery and equipment (99,370) (31,293) (130,663)
Office furniture and equipment (2,578) (773) (3,351)
Vehicles (95,401) (25,927) (12],328)
Total accumulated
depreciation (1,124,510) (365,384) (1,489,894)
Total capital assets
being depreciated, net 6,513,722 2,364,874 8,878,596
Governmental activities
capital assets, net $ ]2_058,152 $ 3,417.127 $ (3.224.893) S 12.250386
.
-32-
CITY OF ARDEN HILLS, MTh'NESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31 "D'o'
Note 3: DET AaED NOTES ON ALL FUNDS - CONTINUED
Business-type activities
Capital assets not being depreciated
Construction in progress
Capital assets being depreciated
Buildings and structures
Infrastructure and
improvements
Machinery and equipment
Office furniture and equipment
Vehicles
Total capital assets
being depreciated
Less accumulated depreciation for
Buildings and structures
Infrastructure and
improvements
Machinery and equipment
Office furniture and equipment
Vehicles
Total accumulated
depreciation
Total capital assets
being depreciated, net
Business-type activities
capital assets, net
Beginning
Balance
$ 1,046,429
4,170
11 ,890,555
869,221
11,975
103,109
12,879,030
(2,102)
(3,736,632)
(651,889)
(11,824)
(78,035)
(4,480,482)
8,398,548
DR AI{' 11
. . . .; ... En Cing
~~ L ~~ -""'I"
, ~~~)\~~~~,-~07,842
.
$ 9,444,977
4,170
1,082,775 12,973,330
869,22]
11,975
90,841 193,950
1,173,616 14,052,646
(209) (2,311)
(248,092) (3,984,724)
(29,739) (681,628)
(151) (11,975)
(8,092) (86,127) .
(286,283) (4,766,765)
887333 9,285,881
$ 2,031,521
$ (1,082,775)
$ 10,393,723
Depreciation expense was cbarged to functions/programs of the City as foHows:
Governmental activities.
General government
Public safety
Public works
Culture and recreation
Economic development
$
89,691
2,948
149,]50
65,423
58,]72
$
365384
Total depreciation expense - governmental activities
Business-type activities
Water
Sewer
Surface water management
$
158,509
123,225
4,549
$
.
286283
Total depreciation expense - business-type activities
-33-
.ote3:
.
.
CITY OF ARDEN HILLS, MINNESOTA
NOTES TO TIlE FINANCIAL STATEMENTS
DECEMBER 31
DETAILED NOTES ON ALL FllNDS - CONTTh'UED
Construction COmmitments.. . DJ
As of December 31, 2005, the Clty has slgned contracts m p ceor s
summarizes those comrnitments: I
FT
", :
~.,~ .... .
etmn proJects. 'fire ollowmg
- . ...... . I
Project
Spent
to date
Remaining
Comminnent
2005 PMP project (Red Fox/Grey Fox)
$ 1,553,565
$
30,790
D. Interfund Receivables, Payables and Transfers
The Economic Development Authority fund had a loan from the Permanent Improvement Revolving fund which was
paid off in 2005.
Interfund transfers
Transfer in
Tax Increment Permanent Nonmajor
General Bonds Improvement governmental
Fund Fund of 1998A Revolving Funds Tota]
Transfer out
Economic Development
A uthori ty $ $ 286,376 $ $ $ 286,376
Nonmajor governmental 28,335 1,751,368 18,890 ],798,593
Tota] $ 28.335 $ 286.376 $ 1,751,368 $ 18.890 $ 2,084,969
Transfers were made for the following purposes:
o The Economic Deve]opment Authority fund transferred $286)76 to the Tax Increment Bonds of 1998A
fund for its share of debt expenditures.
. The Comrnurrity Service fimd transferred $28,335 to the General fund to cover culttue and recreation
expenditures.
o The Community Service fund transferred $18,890 to the Puhlic Safety Capital Equipment fund for future
public safety capita] expenditure.
o The Non.assessable Road Improvemcnts fund trausferred $1,582,151 to close the fund into tbe Pennanent
Improvement Revolving fund.
o The Capital Equipment fund transferred $152,385 to close the fund into the Permanent Improvement
Revolving fund.
o The Municipal Laud and Buildings fund transferred $16,832 to close the fund into the Permanent
Improvement Revolving fund.
.34-
OTY OF ARDEN HILLS, MlNNtSOT A
NOTES TO TIlE FINANCIAL STATEMENTS
DECEMBER 31 0
Note 3: DETAILED NOTES ON ALL F1JNDS - CONTlNU'ED
E. Long-term Debt n..:" F T
General Obligation Bonds, The City issues general obli til'OOllds iaL~ror'llie acquimtien arli:!
construction of major capital facilities. General obligation bonds have been issued for govermnental activities.
, I
.
General Obligation Tax Increment Bonds
The following bonds were issued to refund general obligation tax increment bonds, which were initially issued for
redevelopment projects. The additional tax increments resulting from increased tax capacity of the redeveloped
properties will be used to retire related debt
Authorized Interest Issue Maturity Balance at
Description and Issued Rate Date Date Year End
G.O. Tax Increment
Refunding
Bonds, Series 2004A $ 2,395,000 3.0 - 3.5 % 11/04/04 02101115 $ 2,395.000
Annual requirement to maturity for long-term liabilities is as follows:
Year Ending
December 31,
Governmental Activities
0.0, Tax Increment Bonds
Principal Interest Total
$ 190,000
215,000
220,000
225,000
235,000
1,310,000
$ 2395,000
$
72,250 $ 262,250 .
66,175 281,175
59,650 279,650
52,975 277,975
46,075 281,075
112,417 1,422,417
409.542 $ 2,804.542
2006
2007
2008
2009
2010
2011 - 2015
Total
$
Changes in Long-term Liabilities
Long-term liability activity for the year ended December 31, 2005 was as follo'WS:
Beginning Ending Due W itbin
Balance Additions Reductions Balance One Year
Governmental activities
G.O. tax increment
bonds $ 4,940,000 $ $ (2,545,000) $ 2,395,000 $ 190,000
Compensated absences
payable 93,157 60,064 (69,868) 83,353 62,515
Total governmental
activities $ 5.033,157 $ 60,064 $ (2,614.868) $ 2.478353 $ 252,515
Business-type activities
Compensated absences .
payable $ 52.812 $ 46,927 $ (39,609) $ 60,130 $ 45,09~
-35-
CITY OF ARDEN HILLS, MINNESOTA
NOTES TO TIlE FINANCIAL STATEMENTS
DECEMBER 31
.Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
FT
~
"'f-11",,-~-
Increment
District No, 2
M's, 469
Redevelopment
~'ax
Increment
District No.3
M.S,469
Housing
Authorizing law
Type of district
Year established
Duration of district
Tax capacity
Original
Current
1989 1993
25 years 15 years
$ 25,135 $ 1,758
461,116 48,599
Captured - retained
Total General Obligatiou Tax Increment
Bonds and Notes issued
Amounts redeemed
$ 435,981
$
46.841
$ 3,100,000
705,000
$
Outstanding at December 31, 2005
$ 2395.000
$
.Note 4: DEFINED BENEFIT PENSION PLAN - STATEWIDE
A. Plan Description
AU fuB-rime and certain part-time employees oftbe City are covered by defined benefit plans ad..--ninistered by the
Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees
Retirement Fund (PERF), wbich is a cost-sharing, multiple-employer retirement plan. This plan is established aud
adrninistered in accordance 'With Minnesota statutes.. chapters 353 and 356.
PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by
Social Secunty and Basic Plan members are not. All new members must participate in the Coordinated Plan.
PERA. provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of
eligible members. Benefits are established by Minnesota statute, and vest after three years of credited SCJ\licc. The
dermed 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 PERF's Coordinated and Basic Plan members. The retiring member
receives the higher ofa step-rate benefit accrual fomm1a (Mcthod I) or a level accrual formula (Method 2). Under
Method 1, the annuity accrual rate for a Basic Plan member is 2.2 percent of average salary for each oftbe first 10
years of service and 2.7 percent for each remaining year. The annuity accrual rate for a Coordinated Plan member is
1.2 percent of average salary for each of the first 10 years and 1.7 percent for each remaining year. Under Method 2,
the annuity accrual rate is 2.7 percent of average salary for Basic Plan members and 1.7 percent for Coordinated Plan
members for each year of service. For all PERF members whose annuity is calculated using Method 1, a full annuity
is available when age plus years of service equal 90. A reduced retirement annuity is also available to eligible
memhers seeking early retirement.
-36-
CITY OF ARDEN HILLS, MINNESOTA
NOTES TO TIlE FINANCIAL STATEMENTS
DECEMBER31,~~< .
Note 4: DEFINED BENEFIT PENSION PLAN - STATEWIDE -lONTINUED. J. I
There are different types of annUll1es available to membe. uDe~. A S~lif~ty f):llllDe .
annUIty that ceases upon death of the retIree-no Slrrvlvorbr;~ IS. aJili.l .;rbere ~~;u~,~ ojJOJDt
and survivor annuity options available which Mil be payat]e~ over join~es. e1nb~;- may also leave tbeu.
contributions in the fund upon termination of public servi~e, in order to qualifY for a deferred annuity at re4ement
age. Refunds of contributions are available at any time tJrnemol.l;:) whoJeave-pUblwseT"Vlt:~Oefo~-efuernent
benefits begin,
.
The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active
plan participants. Vested, terminated employees, who are entitled to benefits but are not receiving them yet, are
bound by the provisions in effect at the time they last terminated their public service,
PERA issues a publlcly available financial report that includes fmancial statements and required supplementary
infonnation for PERF aud PEPFF. That report may be obtained on tbe web at mnpera.org, by writing to PERA, 60
Empire Drive #200, SL Paul, Miuuesota, 55103-2088 or by calling (651) 296-7460 or 1-800-652.9026.
R 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 1'vlinnesota statutes. PERF Basic Plan members and Coordinated Plan members are required
to contribute 9.10 percent and 5.10 percent, respectively> of their annual covered salary. PEPFF members were
required to contnbute 6.20 percent of their annual covered salary. The City is required to contribute the following
percentages of annual covered payroll: 11.78 percent for Basic Plan PERF members, 5.53 percent for Coordinated
PIau PERF members, aud 9.30 percent for PEPFF members. The City's contributions to the PERF for the years
ending December 31, 2005,2004 aud 2003 were $61,615, $61,421, aud $57,633, respectively, The City's .
contributions were equal to the contractually required contributions for each year as set by Minnesota statute.
Note 5: OTHER INFORMA nON
A, Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and
omissions; injuries to employees; and natural disasters for which the City carries m',;urance. The City obtains
iusuraucc through participation in the League of Miuuesota Cities Insurance Trust (LMCIT) which is a risk sharing
pool wjth approxliuately 800 other governmental units. 1be City pays au annual premium to LMClT for its workers
compensation and property and casualty insurance. The LMCIT is self sustaining through member premiums and
will reinsure for claims above a prescribed dollar amount for each insurance event. Settled claims have not exceeded
the City's coverage in any of the past three fiscal years.
Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably
estimated. Liabilities, if auy, include an amount for claims that have been incurred but not reported (IBNRs), The
City's management is not aware of any incurred but not reported claims.
B. Legal Debt Margin
The City's statutory debt limit is computed as two percent of the taxable market value of property within the City.
Long-term debt issued and financed partially or entirely by special assessments or the net revenues of enterprise fund
operations is excluded from the debt lImit computation. There is no outstanding debt at year end that is applied
against the statutory debt limit.
.
.37.
CITY OF ARDEN HfLLS, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31
.ote 5: OTHER INFORMATION - CONTINUED
lee Arena Financing
'n", '" R'" -,: A< F- 'T:', i
, 'co ".-- ~~.
~ , -." . '-, - - '.-~,:. ';
C. Commitments
The City, along \vith three other cities and Ramsey Coun~~o-mrcagreementdan~9~ e
Minnesota Amateur Sports Commission to provide fmancing of a four sheet ice arena. The agreement provides for
rental income to cover principal, interest and operating expenses_ In the case of default, each City will be
responsible for a specific portion of the debt, Tbe City's percentage is 15.5 percent of one of the four sheets and the
amount of the debt will not exceed $9,000,000 for all four sbeets in the complex, No expenditures were incurred
under this commitment in 2005.
D. Lake Johanna Volunteer Fire Department, Inc.
The City receives frre protection under a contract with the Lake Johanna Volunteer Fire Department, Inc. The
contract calls for annual payments and expires December 31, 2008 and allows renewal for two additional five-year
periods, The contract cost will be based ou the budget submitted by the tire department and approved by the City,
Capital costs are billed separately in addition to the contract rate. The amount expended under the contract was
$230,936 in 2005,
E, Employee Theft
.
During 2005, the City pressed charges against Sandra Berres7 Senior Accounting Clerk, for misappropriation of
assets, This employee was terminated in August 2005, !u March 2006, the charged individual plead guilty to five
counts of theft by swindle in the amount of nearly $225,000, The theft had taken place over five years, The City
expects to receive from insurance the entire amount less their deductible in 2006.
Note 6: PRIOR PERIOD ADJUSTMENT
A prior period adjustment was made to the beginning equity balances as follows:
Fund
Fund Balance
January 1,2005
as Previously
Reported
Prior Period
Adjustment!
Restatement
Fund Balance
January I, 2005
as Restated
Govermnental activities
$ 17,822,409
$
901.778
$ 18,724.1 87
The City reviewed the cost reported on a parcel ofland and determined it was not accurate.
.
-38-
.
D
AFT
COMBINING AND INDIVIDUAL FUND
flNANC~STATEMENTSANDSCHEDULES
CITY OF ARDEN HILLS
ARDEN HILLS, MINNESOTA
YEAR ENDED
DECEMBER 31, 2005
.
.
C1TY OF lJillEN HILLS, MINNESOTA
NONMAJOR GOVERl'<'MENTAL FUNDS
COMBINING BAL - IW
DECEMBER 31 2005 ,~, .
AF
NOnlDaJor
I
~ vemmental
Funds Funds F,bds
ASSETS
Cash and cash equivalents $ 786,170 $ 540,712 $ 1,326,882
Receivables
Interest 3,396 9,040 12,436
Accounts 20,353 20,353
TOTAL ASSETS $ 809,919 $ 549,752 $ 1,359,671
LIABILITIES A1\T]) FUND BALANCES
LIABILITIES
Accounts payable $ 66,063 $ 28,382 $ 94,445
Accrued salaries payable 982 982
TOTAL LIABILITIES 67,045 28,382 95,427
FUND BALANCES
Unreserved
Undesignated 742,874 521,370 1,264,244
TOTAL LlABlLITlES AND FUND BALANCES $ 809,919 $ 549,752 $ 1,359,671 .
.
-39-
.
REVENUES
Taxes $ 63,428 $ $ 63,428
Interest on investments 23,869 63,457 87,326
Miscellaneous 100,243 100,243
TOTAL REVEl\TUES 187,540 63,457 250,997
EXPENDITURES
Current
Culnrre and recreation 44,184 44,184
Miscellaneous 181,641 181,641
Capital outlay
General government 1,062 1,062
Public safety 12,005 12,005
Public works 19,018 19,018
Culhrrc and recreation 59,404 59,404
. TOTAL EXPENDITURES 285,229 32,085 317,3]4
EXCESS (DEFICIENCY) OF REVENUES
OVER (Ul\T])ER) EXPENDITURES (97,689) 31,372 (66,317)
OTHER FINANCING SOURCES (USES)
Transfers :in 18,890 18,890
Transfers out (47,225) (1,751,368) (1,798,593)
TOTAL OTHER FINANCING SOURCES (USES) (47,225) (1,732,478) (1,779,703)
NET CHANGE IN FUND BALA-l\ICES (144,914) (1,70 I,l 06) (1,846,020)
FUND BALANCES, JAl\'UARY I 887,788 2,222,476 3,110,264
FUND BALANCES, DECEMBER 31 $ 742,874 $ 521,370 $ 1,264,244
.
-40-
ASSETS
Cash and cash equivalents
Receivables
Interest
Accounts
TOTAL ASSETS
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable
Accrued salaries payable
TOTAL LIABILITIES
FUND Rt.LANCES
Unreserved
Undesignated
CITY OF ARDEN HILLS, MINNESOTA
NONMAJOR SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
DECEMBER31 2005 . ' _ .
DRAp~111a~eTV
$ - $ 187,138 $ lsO,502
204
3,818
$
4,022
$
4,022
TOTAL LIABILITlES AND F'lJN1) BALANCES
$
4,022
-41-
744
$ 187,882
$
187,882
$ 187,882
1,183
16,535
$ 298,220
$
1,309
296,911
$ 298,220
973
336
.
.
. D AFT
Risk
TCAAP Management Total
$ 48,091 $ 270,439 $ 786,170
188 1,077 3,396
20,353
$ 48,279 $ 271,516 $ 809,919
.
.
$
39,292
646
39,938 .
8,341
$
48,279
$
25,798
25,798
245,7]8
$ 271,516
$
66,063
982
67,045
742,874
$ 809,919
-42-
REVE'lliES
Franchlse taxes
Interest on investments
Miscellaneous
Park dedication fees
Other
TOTAL REVEl'<'UES
EXPENDITURES
Current
Culture and recreation
Miscellaneous
Capital outlay
Culture and recreation
CITY OF ARDEN HILLS, MINNESOTA
NONMAJOR SPECIAL REVENUE FUNDS
COMBINING SCHEDULE OF REVEN ~
CHANGES IN FUN]) j,NCES
FOR TIlE YEAR ENDED DEED AF Tab, TV
468
65,649
66,117
TOTAL EXPENDITIJRES
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING USES
l'ransfers out
66,117
(47,225)
NET CHAJ'\!GE IN FUND BALANCES
18,892
(14,870)
FUND BALANCES (DEFICITS), JANUARY I
$
4,022
FUND BALANCES, DECEMBER 31
-43-
5,650
5,000
10,650
464
53,352
53,816
(43,166)
(43,166)
231,048
$
187,882
3,428
7,602
71,030
43,720
6,052
49,772
21,258
21,258
275,653
$ 296,911
.
.
.
.
Risk
TCAAP Management Total
$ $ $ 63,428
2~437 7,712 23,869
5,000
29,594 95,243
2,437 37,306 187,540
.
-44-
D
AFT
ASSETS
Cash and cash equivalents (deficits)
Interest receivable
TOTAL ASSETS
LIABILITIES AND FU},'D BALANCES
LlABlLI TIES
Accounts payable
FlTh'D BALANCES
UmeseTved
Undesignated
TOTAL LIABILITIES ANT>
FlTh'D BALANCES
CITY OF ARDEN HILLS, MJNNESOT A
NONMAJOR CAPITAL PROJECTS FUNDS
COMBINING BALAN
DECEMBER 31, 005
-45-
"
"N~I?T.. .
n~ai Carrl
Improvements Equip!Pent
Buildings
$
17,049
135
$
17,184
$
17,184
$
17,184
$
(6,276) $
6,276
$
$
$
(59])
591
$
$
$
.
.
.
.
Public
Safety
Capital
Equipment Total
$ 530,530 $ 540,712
2,038 9,040
$ 532,568 $ 549,752
.
.
$
11,198
28,382
$
521,370
521,370
$ 532,568
$ 549,752
-46-
DRAFT
CITY OF ARDEN HILLS, MIN"NESOTA
NONMAJOR CAPITAL PROJECTS FUNDS
COMBINING SCHEDULE OF REVEN XI'ENDITURES A.'ID
CHANGES IN FlJ]\.1]) ALANCES
FOR THE VEAR ENDED DE~EMBER 31,2005 .
DumRAI1T
Land and Road Caiital
B_uiIdings rovements Equipment
REVENUES
Interest on investments $ 949 $ 44,104 $ 4,179
EXPENDITURES
Capital outlay
General government 1,062
Public safety
Public works 19,018
TOTAL EXPENDITURES 1,062 19,018
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (113) 25,086 4,179
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (16,832) (1,582,151) (152,385)
TOTAL OTHER FINANCING .
SOURCES (USES) (16,832) (1,582,151) (152,385)
NET CHANGE IN FUND BALANCES (16,945) (1,557,065) (148,206)
FUND BALANCES, JANUARY I 16,945 1,557,065 148,206
FUND BA,LANCES, DECEMBER 31 $ $ $
.
-47-
1,062
12,005 12,005
19,018
12,005 32,085
2,220 31,372
18,890 18,890
(1,751,368)
.
18,890 (1,732,478)
21,110 (1,701,106)
500,260 2,222,476
$ 521,370 $ 521,370
.
.
Public
Safety
Capital
Equipment Total
$ 14,225 $ 63,457
-48-
DRAFT
CITY OF ARDEN HILLS, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, E
CHANGES IN FUND BALANCES - UDGET AND ACTUAL
FOR TIlE YEAR ENDED DE EMBER 3 I, 2005 .
(With comparative actual amounts for the rarl::,e 31)\ FT
~Q04
Budgeted Amountsl -vinance wlth
Final Budget-
, r\.dLcal 1"0 uaI
Original Final Amounts (Ncgative) Amounts
REVENUES
General property taxes $ 2,370,270 $ 2,370,270 $ 2,344,878 $ (25,392) $ 2,244,078
Licenses and PCrm.lts
Business 53,555 53,555 49,490 (4,065) 54,543
Nonbusiness 430,355 430,355 275,619 (154,736) 456,420
Total 483,910 483,910 325,109 (158,801) 510,963
Intergovernmental revenue
State
Street aid 65,700 65,700 69,668 3,968 66,218
Property tax credits 5,899 5,899 6,234
Other 5,]79 5,] 79 5,179 5,179
Total 70,879 70,879 80,746 9,867 77,631
Charges for services .
General government 60,450 60,450 66,304 5,854 56,063
Public safety 6,635 6,635 2,003 (4,632) 5,914
Culture and recreation 86,630 86,630 89,387 2,757 82,892
Total 153,715 153,715 157,694 3,979 144,869
Fjnes and forfeitures 31,000 31,000 45,993 14,993 43,055
Interest on investments 8,000 8,000 9,109 1,109 23,376
Miscellaneous
State building code surcharges 12,000 12,000 9,144 (2,856) 14,085
City building code surcharges 990 990 901 (89) 1,025
Refunds and reimbursements 15,500 15,500 34,136 18,636 47,088
S.ale of assets 540 540 860
Building Teot 54,666 54,666 54,666 33,990
Total 83,156 83,156 99,387 ]6,231 97,048
TOTAL REVEl,rUES 3,200,930 3,200,930 3,062,916 (138,014) 3,]41,020
.
-49-
CITI OF ARDEN HILLS, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, E
. CHANGES IN FUND BALANCES - BUDG~ AND ACTIJAL - CONTINUED
FOR THE YEAR ENDED]) , MBER 31 2005
CRith comp~ative actual =oun~ for me fe~1:)R3 f\ F
~004
Budgeted AmountJ Varian'ce with
Final Budget -
c a OSllve ctua}
Original Final Amounts (Negative) Amounts
EXPENDITURES
Current expenditures
General government
Mayor and Council
Personal services $ 17,655 $ 17,655 $ 17,655 $ $ 17,682
Supplies 3,200 3,200 1,087 2,113 2,271
Other services and charges 46,549 46,549 28,791 17,758 85,593
Total 67,404 67,404 47,533 19,871 105,546
Elections and voter registration
Personal services 158 (158)
Supplies 943
Other sCJVlces and charges 800 800 823 (23) 13,289
Total 800 800 981 (181) 14,232
. Administration
Personal services 276,186 276,186 220,117 56,069 253,808
Supp] ies. 13,500 13,500 19,797 (6,297) 12,331
Other services and charges 132,687 134,845 156,177 (21,332) 93,193
Total 422,373 424,531 396,091 28,440 359,332
Legal
Other services and charges 64,000 64,000 69,784 (5,784) 48,802
Planning and zoning
Personal services 68,024 88,024 83,620 4,404 69,467
Supplies 2,300 2,300 1,118 1,182 1,000
Other services and charges 7,400 17,400 7,121 10,279 6,900
Total 77,724 107,724 91,859 15,865 77,367
Building
Personal services 27,340 27,340 29,829 (2,489) 30,885
Supplies 5,738 5,738 6,008 (270) 4,303
Other services and changes 224,922 224,922 219,821 5,101 183,513
Total 258,000 258,000 255,658 2,342 218,701
. Total general government 890,301 922,459 861,906 60,553 823,980
-50-
CITY OF ARDEN HILLS, MlNNESOTA
GENERAL FUND
SCHEDill.E OF REVENUES, E SAND
CHANGES IN FUND BALANCES - BUDG; AND ACTUAL - CONTINUED
FOR TIlE YEAR ENDED D EMBER 31, 2005 .
CWifu cO~Mative actual illDounts for the rl:JR31)\ If T
~004
""""'"""''''"'''---
I ""\7m~ with
Budgeted Amounts Final Budget -
. A"etUai l)oSl v tual
Original Final Amounts (Negative) Amounts
EXPENDITURES - CONTINUED
Current expenditures. - Continued
Public safety
Police and animal control
Other services and charges $ 718,225 S 7l8,225 S 718,252 $ (27) $ 705,357
Fire protection
Other services and charges 230,936 230,936 230,936 219,736
Protective inspection
Personal services 169,733 169,733 156,995 12,738 147,739
Supplies 850 850 262 588 385
Other services and charges 39,245 39,245 31,297 7,948 57,702
Total 209,828 209,828 188,554 21,274 205,826
Total public safety 1,158,989 1,158,989 1,137,742 21,247 1,130,919
Public works .
Streets
Personal services 140,852 ]40,852 148,098 (7,246) 134,540
Supplies 54~764 54,764 63,843 (9,079) 38,564
Other services and charges 252,7l5 262,009 282,727 (20,718) 213,323
Total pub1ic works 448,331 457,625 494,668 (37,043) 386,427
Culture and recreation
Park maintenance
Personal services 276,649 276,649 280,075 (3,426) 270,908
Supplies 49,358 49,358 54,436 (5,078) 56,661
Other services and charges 81,499 281,499 217,209 64,290 46,904
Total culture and recreation 407,506 607,506 551,720 55,786 374,473
Economic development
Other services and charges 47,725 47,725 42,744 4,98] 42,207
Total current expenditures 2,952,852 3,194,304 3,088,780 105,524 2,758,006
.
-5] -
. 4)F
~004
Varianc-e with
Final Budget -
a ~-POSl ve ctua]
Origina] Final Amounts (N egative) Amounts
EXPEl\'DITURES - CONTINUED
Capital outlay
General government $ 103,958 $ 103,958 $ 40,455 $ 63,503 $ 4,360
Public safety 3,500 3,500 1,534 1,966 20,633
Public worKS 350 350 2,692 (2,342) 1,163
Culture and recreation 1,750 1,750 1,939 (189) 37,078
Total capital outlay 109,558 109,558 46,620 62,938 63,234
TOTAL EXPENDITURES 3,062,410 3,303,862 3,135,400 168,462 2,821,240
EXCESS (DEFICIENCY) OF REVENUES
OVER (CrIDER) EXPENDITURES 138,520 (102,932) (72,484) 30,448 319,780
OTHER FINANCING SOURCES (USES)
Transfers in 39,000 39,000 28,335 (10,665) 42,000
. Transfers out (177 ,520) (177,520) 177,520 (161,690)
TOTAL OTHER FINANCING
SOURCES (USES) (138,520) (138,520) 28,335 166,855 (119,690)
NET CHANGE m FlJND BALANCES (24 1,452) (44,149) 197,303 200,090
FUND BALANCES, JANUARY I 1,314,929 1,314,929 1,3]4,929 1,114,839
FUND BALANCES, DECEMBER 31 $ 1,314,929 $ 1,073,477 $ 1,270,780 $ 197,303 $ 1,314,929
.
-52-
REVEmJES
Taxes $ 2,858,339 $ 2,898,769 (L39) %
Special assess.ments 397,980 510,963 (22,11)
Licenses and permits 325,109 77 ,826 317.74
Intergovernmental 80,914 144,869 (44,15)
Charges for services 157,694 43,055 26626
Fines and forfeitures 45,993 235,803 (8050)
lnvesunentearnings 265,029 283,525 (652)
Miscellaneous 199,630 316,132 (36.85)
TOTAL REVENUES $ 4,330,688 $ 4,510,942 (4,00) %
Per Capita 450.18 468,91 (3.99)
EXPENDITVRES
Current
General government $ 861,906 $ 823,980 4,60 %
Public safety 1,137,742 1,130,919 0.60
Public works 494,668 386,427 28.01
Culture and recreation 595,904 428,135 39,19 .
Economic development 157,646 152,165 3.60
Miscellaneous 181,641 269,111 (32,50)
Capital outlay
General government 57,219 13,349 100.00
Public safety 13,539 36,105 (62.50)
Public works 896,616 2,011,680 (55,43)
Culture and recreation 61,343 411,633 (85,10)
Debt service
Principal 175,000 170,000 2,94
Interest and other charges 113,203 141,582 (20.04)
TOTAL EXPENDITURES $ 4,746,427 $ 5,975,086 (20,56) %
Per Capim 49339 621.11 (20,56)
Total Long-term Indebtedness $ 2,395,000 $ 4,940,000 (51,52) %
Per Capim 248,96 513.51 (5L52)
General Fund Balance - December 31 $ 1,270,780 $ 1,314,929 (3.36) %
Per Capita 132,10 136.69 (3.36)
The purpose of this report is to provide a sllIIlIillli)' of fmancial information concerning the City of .AIden Hills to interested
citizens, The complete fmancial statements maybe examined at City Hall, 1245 Hwy 96 W. Questions about this report
sbould bc directed to Murtuza Siddiqui at (651) 634-5132.
.
-53-
.
CITY OF ARDEN HILLS, MINNESOTA
TAX CAPACITY, TAX LEVIESAJ'm TAX CAPACITY KUES
(Shown by year of tax cuJlwtibilit,,)
TOTAL
Ml,,-W>-1
_. !04
:J91,825
r 52,972
1 J44,797
.
TAX CAPACITY
Real estate
Personal property
DR.A2:~r
r..it ~,..742
FISCAL DlSP ARlTY ADJUSTMENT
Contribution
Distribution
ADJUSTED TOTAL TAX CAPACITY
(2,135,554) (2,180,577)
787,475 772,095
$ 11,799,874 $ 10,436,315
$ 2,353,044 $ 2,243,081
19,941% 21.493%
TAX LEVIES
General fund
TAX CI,PACITY RATES
General fund
.
.
-54-
.
DR FT
OTHER REPORTS
CITY OF ARDEN HILLS
ARDEN HILLS, MINNESOTA
YEAR EJ',1])ED
DECEMBER 31, 2005
.
.
Certifwl Public AccoUJltants & Consultants
DRAFT
.
Grandview Square
5201 Eden Al'cnue
Suite 370
Edina, MN 55436
i _
.....,.....,
I
REPORT ON MINl\1ESOT A LEGAL COMPLiANCE
Honorable Mayor and Council
City of Arden Hills, Minnesota
We have audited the financial statements of the governmental activities, the busjness-t)lJc activities, each major fun~ and the
aggregate remaining fund infonuation of the City of Arden Hills, Minnesota (the City) as of and for the ycar ended
December 31,2005, which collectively comprise the City's basic frnanciaJ statements and have issued our report thereon dated
April 14, 2006.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the
provisions of the Minnesota Legal Compliance Audit Guide for Local GoVe17lment, promulgated by the Minnesota Office of tbe
State Auditor pursuant to Minnesota st.atute 6.65. Accordingly, the audit included such tests of the accounting records and such
other auditing procedures as we considered necessary in the circumstances.
.
Ibe Minnesota Legal Compliance Audit Guide jor Local Government covers six. main categories of compliance to be tested:
contracting and bidding, deposits and investments, conflicts of interest, pubiic indebtedness, claims and disbursements and
miscellaneous provisions. Our study included all of the listed categories.
The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicable
legal provisions, except as described in the schedwe of [mdings and questioned costs on the following page.
This report is intended solely for the infonnation and use oftbe Council, management, others within the City and the Minnesota
Office of the State Auclitor, and is not intended to be and should not be used by anyone other than these specified parties.
April 14, 2006
Minneapolis, Minnesota
ABDO, ElCK & MEYERS, LLP
Certified Public Accountants
.
-55-
952.835.9090 .. Fax 952.835.3261
www.aemcpas.com
DRAFT
rRJtified Puhlir AcroUTltaTlls & umsulumls
.~~
---.-.=-=
Grandview Square
5201 Eden Avenue
Suite 370
Edina, M N 55436
REPORT ON INTERc"iAL CONTROL OVER FINANCIAL REPORTING
BASED ON AN AUDIT OF FINANCIAL STATEMENTS
Honorable Mayor and Council
City of f\.rden Hills, Minnesota
We have audited the financial statements of the major funds and remaining fund information oftbe City of Arden Hil1s, Minnesota
(the City\ as of and for the year ended December 31,2005 which collectively comprise the City's basic [mancial statements and
have issued our report thereon dated April 14, 2006. \Ve conducted our audit in accordance with auditing standards generally
accepted in the United States of America
. In planning and perfonning our audit, we considered the City's internal control over fInancial reporting in order to determine our
auditing procedures for the pmpose of expressing our opinion on the frnancial statements and not to provide an opinion on the
intelnal control over fmancial reporting. However, we noted certain matters involving the internal control over fmancial reporting
and its operation that we consider to be reportable conditions, reported as finding 2005-1 in the Schedule of Findings. Reportable
conditions. involve matlers coming to Oill attention relating to significant deficiencies in the design or operation of the internal
control over financial reporting that, in OUT judgment, could adversely affect the City's ability to record, process, summarize and
report fInancial data consistent with the assertions of management in the financial statements.
A material weakness is a condition in which the design or operation of one or more of the internal control components does Dot
reduce to a relatively low level the risk that misstatements in amo1Ults that would be material in relation to the financial statements
being audited may occur and not be detected within a timely period by employees in the normal course of performing their
assigned functions. Our consideration of the internal control over financial repOltllg would not necessarily disclose all matters in
tbe internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions
that are also considered to be material weaknesses. However, we believe the reportable condition described above is not a
material weakness.
This report is intended solely for the information and use of the C01Ulcil, management, others within the City and the Minnesota
Office of the State Auditor and is not intended to be and should not be used by anyone other than these specified parties.
April 14, 2006
Minneapolis, Minnesota
ABDO, E1CK & MEYERS, LLP
Certified Public Accountants
.
-56-
952.835.9090 . bx 9S2.835-.326J
..........-w.,h',:mcpas.com
. Eipdigg
.
e
2005-1
2005-2
CITY OF ARDEN ]{ILLS, MINNESOTA
SCHEDULE OF FINDINGS
DECFJ0BER 31 200
Description
n"R"" EI
Segregation of Duties " , """ .'
Our study and evaluation disclosed that because oftlie r"" "~"" '" yoUr ffi , -e Ci" C, liunted
segregation of duties for a portion of2005. Good inlbrnal control contemplates an adequate segregaticf of
duties so that no one individual handles a transactioJtr.om:illtcep.tiondo:;completioll=Wit-h_..th~roseeutibn of a
former City employee for misappropriation of assets and reorganization of job responsibilities~ we believe that
this issue has been remedied as. of year end.
Management Response
Management recognizes the importance of this fInding and has taken steps to alleviate this deficiency in internal
control. As oftbe year ended December 31~ 2005~ controls are maintained to ensure that the City has proper
segregation of duties.
Declaration for Payment
Minnesota statute 471.38 requires that each declaration for payment be signed to the effect that such account,
claim., or demand is just and correct and that no part of it has been paid. 1be statute is satisfied if on the back of
City checks is a declaration as defined in Minnesota statute 47] .391 reading "1 declare under the penalties of
law that this account~ claim or demand is just and correct and that no part of it has been paid." The City did not
have the required statement on the back of their check in 200S.
Management Response
Management understands the fInding and has since taken steps to correct the noncompliance.
-57-
.
.
.
~
, ~HILLS
CIty ot Arden HIlls
Request for Council Action
Prepared by: SJ
Dept.: Admin Dept
Council Mtg. Date: 512212006
Final Action Needed By:
512212006
Agenda lIem Il~H
Resolution 06-34: ApprovinQ the Use of the Automark Votinll
Machine for Future Elections
Budgeted Amount: NA
Ac1ual Amount: NA
Funding Source: NA
Council Action Request:
Motion to approve resolution #06-34-Approving the use of the Automark Voting Machine for future
elections
Staff Recommendation:
City staff recommends the approval of resolution #06-34- Approving the use of the Automark Voting
Machine for future elections
. Advisory Commi.ssion Action:
Commission
Date
Action
)1i"LA[)plicable __u__
Not Applicable
uN()l~()Iic<lble. ..
. __Planning
PTRC
Supporting Documents (which are attached to this Action Form):
[8J MemolLetter:
From: Schawn Johnson, Assistant City Administrator
Dated: May 17, 2006
D Resolution 06-34-Approving the Use of the Automark Voting Machine for Future Elections
D Ordinance (No.
D Engineering Recommendation:
D Attorney Recommendation:
DOther:
Financial Implications:
Ramsey County has received a grant from the State of Minnesota in the amount of $1,256,572,00 for
purchasing the Automark ballot marking system for the election precincts located in Ramsey County,
AdministratorlStaff Comments:
Nol Applicable
.
.
.
~
~~HILLS
MEMORANDUM
DATE:
Agenda Item 3.B.
May 17, 2006
TO:
Honorable Mayor and City Council Members
Michelle Wolfe, City Adminis1rator
Schawn Johnson, Assistant to the City Administrator S~
FROM:
SUBJECT:
Resolution 06-34: Approving the Use of the Automark Voting Machines
for Future Elections
ENCLOSURES:
Resolution 06-34: Approving the Use of the Automark Voting Machines
for Future Elections
Overview
The Ramsey County Board of Commissioners recently adopted the use of the Automark ballot
marking device for future state, local, and school board elections held in Ramsey County.
Ramsey County is requesting authorizing from the City of Arden Hills to utilize the Automark
ballot marking device for future elections.
Back!!round
In 2002, Congress enacted the Help America Vote Act (HA V A) to ensure that the voting
methods utilized in every polling place throughout the country included a ballot marking device
that is accessible for individuals with disabilities, The Automark machinc provides voters with
disabilities the opportunity to vote privately and independently.
In 2005, the Minnesota Secretary of State certified the Automark ballot marking device for use in
future elections conducted in the State of Minnesota. In 2006, thc Ramsey County Auditor
authorized the use of the Automark marking machine for future elections in Ramsey County, The
Automark machine will bring Ramsey County into compliance with the federal government's
2002 Help America Vote Act (HA V A),
Recommendation-
City staff recommcndmg-approval of Resolution 06-34 authorizing the use of the Automark
ballot marking device for all future elections held in the City of Arden Hills in accordance with
applicable state and federal laws,
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~~/HILLS
CITY OF ARDEN HILLS
COUNTY OF RAMSEY
STATE OF MINNESOTA
RESOLUTION NO. 06-34
A RESOLUTION APPROVING THE USE OF THE AUTO MARK VOTING
MACHINES FOR FUTURE ELECTIONS
WHEREAS, Congress enacted the Help America Vote Act (HAVA) in
2002 to ensure that the voting method utilized in every polling place includes a
ballot marking device that is accessible for individuals with disabilities and
provides them the ability to vote privately and independently; and
WHEREAS, the Ramsey County Board of Commissioners has adopted
the local equipment plan developed by the cities and school districts in the
County to acquire and operate a ballot marking device that is accessible to
persons with disabilities; and
WHEREAS, Ramsey County has received a state grant in the amount of
$1,256,572 to acquire and operate such a ballot marking device for disabled
voters; and
WHEREAS, the Minnesota secretary of state has certified the Automark
ballot marking device for use in this state; and
WHEREAS, the Ramsey County auditor has authorized the use of the
Automark ballot marking device in all elections in Ramsey County;
THEREFORE BE IT RESOLVED, that the City of Arden Hills authorizes
the use of the Automark ballot marking device for all elections held in the City of
Arden Hills in accordance with applicable state and federal laws; and
THEREFORE BE IT RESOLVED, that the operation and maintenance of
the Automark ballot marking device be conducted in the same manner provided
for voting systems in the joint powers agreement between the City of Arden Hills
and the County adopted by the Ramsey County Board of Commissioners on April
24, 2001; and
THEREFORE BE IT RESOLVED, that the City Clerk provide information
on the use of the Automark ballot marking device to the public during the 60 days .
prior to the 2006 state primary and public demonstrations of said device during
the six weeks prior to the 2006 state primary, in accordance with state law; and
NOW, THEREFORE BE IT RESOLVED that a copy of this resolution be
provided to the Ramsey County auditor.
ADOPTED by the Council this 22nd day of May, 2006.
Beverly Aplikowski, MAYOR
ATTEST:
Michelle A. Wolfe, CITY ADMINISTRATOR
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~HIlLS
City otArden Hills
Request for Council Action
Prepared by: Murtuza Siddiqui,." '
Dept: Finance IS
Council Mtg, Date: May 22, 2006
Final Action Needed By: May 22, 2006
Agenda Item 1m.
Claims & Payroll
Budgeted Amount: Across City Budaet - All Funds
Actual Amount: See Financial Implications
Fundin9 Source: Across City Budaet - All Funds
Council Action Request:
Review and Approve Consent Agenda Item 3.C. - Claims and Payroll
Staff Recommendation:
Approve Consent Agenda Item 3,C. - Claims and Payroll
Advisory Commission Action:
Commission
----------.-.-.--.-.---
I
Date
Action
Not Applicable
Not Applicable
Notapplicable
Supporting Documents (which are attached to this Action Form):
o Memo/Letter:
o Resolution (No. )
o Ordinance (No, )
o Engineering Recommendation:
o Attorney Recommendation:
o Other:
Payroll and Claims Reports
Financial Implications:
Payroll #10- $54,853.96
Accounts Payable Claims Since 5/15/06 Council Meeting:
1, Paid Claims - Batch 005-05-2006:
2. Paid Claims - Batch 006-05-2006:
3. Unpaid Claims - Batch 007-05-2006:
Claims Total
Administrator/Staff Comments:
$ 2,334.17
$ 14,151,92
$152,112,58
$ 168,598,67
Page 1 of 1
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CITY OF ARDEN HILLS
CHECKS DATED 5/19/2006
(P/R#10)
SECOND MAY PAYROLL
IJf,MPWY~J;:NAM~>11
4Biweekl , 4/29/06 to 5/12/06)
EMnOY~~PEDp('T(ONS. }\,1\1T/ ('ITY BFNEFI
HI" 4,245.25
SIT 1,82234
FICA Oasdi 2,82491 2,82491
FICA Medicare 660 69 660.69
ITOTALTAXES 1 9,553,191 3,485,60 I
~!t,Jackie
Johnson, Schawn
Silseth, Pang
Sweeney, Pamela
Wolfe, Michelle
~'Yton, Karen
Bv], Sandr,
Brulev, Michelle
Lehnhoff, James
Mennenga, John
Scherbel, David
Siddill~i, Murtuza
Andrews, Aaron
Freyberger, Scott
Mooney, Joseph
Moore, Thomas
Perron, James
NOwlan, Anthony
Saxe, Pete
Schifs~, Mike
Winkel, David
Frid, Jeffrey
Olson, Michelle
Ritchie, Chelsea
Kmcger, Elizabeth
DeRaad, .Jacob
I I
FSA Health Premium 1,434.25
FSA Dental Premium 283.18
FSA Health Care Reim b. 576.04
FSA Dcocndenl Care Reimb. 458.33
ITOTAL FLEXIBLE SPENDING 1 2,751.801 0,00 1
PERA 2,592.43 2,828.]3
leMA L565.76 432.93
Central Pension Fund-Union 614.40
11'01' AL RETIREMENT 1 4,772591 3,261,06 1
AtTinitv Plus Federal Credit Union 3,906.06
IUOE 49 Dues (Union) 120.00
I.TD/STD Insurance 224_83
PERA Life Insurance- 30.00
Life/AddllDen Life ]95.]5
United Way 4.00
:Mn Child Sunnort 391.50
ITOTAL VOLUNTARY 1 4,646,711 224,83 1
otal Emnlovee Deductions 21,724.29
NetP~oll 6)77.99
DirectD--;;-osit 23,786.25
Gross PaYroll Tie-Out 47,882.47
Plus Citv Paid Benefit 6,97].49
leMA Renefit Held 000
11'01' AL PAYROLL COST I 54,853,96 1
Ifl~)\.'I'm-Qut . '1
Gross Pavroll 47,882.47
Less Total FSA 2,751.80
Plus Employer Match leMA 432-93
Net PIR Subject to FICA 45,563.60
FICA Oasdi Ial 6.20% /,824.91
FICA Medicare (i.i11.45% 660.69
Notc. Federal and State Payroll Tax obligations arc satisfied by means
ofutihzing the "Taxtel" Electronic Tax Deposit Service Trans-
fers are typically made hl/o business days after the payroll date
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~
~HILLS
City of Arden HIlls
Request for Council Action
"''''',>\\,'',,'',
Agenda Item I~.
Motion to Approve O&M Transition Plan
Budgeted Amount: $8,200
Actual Amount: $8,200
Funding Source: O&M Department
.
Prepared by: MW
Dept.: Admin
Council Mtg. Date: 5/22/2006
Final Action Needed By:
5/22/2006
Council Action Request:
City staff is requesting a motion by the City Council to approve the Operations & Maintenance
Department transition plan,
Staff Recommendation:
City Council motion to accept the Operations & Maintenance Department transition plan.
Advisory Commission Action:
Commission
Date '
Action
Planning_____ _
PTRC
___J____
l\Iot Applicable_____
l\Ioti\pplicable
__.I\I()~ajJfllic"ble
. Supporting Documents (which are attached to this Action Form):
IS] Memo/Letter:
From Michelle Wolfe
Dated: May 17, 2006
D Resolution ( )
D Ordinance (No. )
D Engineering Recommendation:
D Attorney Recommendation:
DOther:
Financial Implications:
City staff is estimating that the acting pay cost to the City will be approximately
$8,200,00 for the next six months,
Administrator/Staff Comments:
.
.
.
.
~
~~HILLS
MEMORANDUM
DATE:
May 17,2006
AGENDA ITEM: 3D
TO:
FROM:
SUBJECT:
Mayor and City Council .1" .LtI f
Michelle Wolfe, City Administrator{~~
Motion to Approve O&M Transition Plan
BACKGROUND
On Monday, May 8 the City Council accep1ed the resignation ofO&M Director Tom Moore. As
a result, there is a vacancy on staff and a need to develop a plan for future personnel needs in the
parks, recreation, and public works area.
DISCUSSION
The O&M Director position was responsible for parks, recreation, and public works functions in
the City, In terms of the future, I propose a two-part process, First, I would like approval of a
transition plan that will ensure that important functions are appropriately assigned and carried-
out Second, with the transition plan in place, I would like to take time to study options for the
future of the O&M Department
Transition:
I am proposing three actions to provide adequate coverage for the O&M Department The parks
and recreation management responsibilities will be separated from the public works
responsibilities, and assigned to Michelle Olson and Schawn Johnson, They will take on the
director-level responsibilities in each of those areas during the transition, With the additional
responsibilities they are taking on, I am recommending a 5% Acting Pay increase for each of
them. For purposes of budget calculations, I have estimated the cost for acting pay to be
approximately $2800 for six months. If the transition is shorter, the cost will be slightly less; if
the transition is longer it will be higher.
The third action I am proposing is the hiring of a Temporary Recreation Programmer. The
summer months are the busiest for parks and recreation, and with Michelle Olson taking on
additional responsibilities, I recommend the hiring of a temporary programmer to assist her with
recreation programs. This cost has been estimated based on 30 hours a week for 12 weeks.
The cost for the transition plan will be covered by salary savings as long as we don't fill the
position sooner than five months from now,
Page 2 of20
Future Options:
I am not recommending filling the O&M Director position at this time, I would like to take
some time to review options, For a variety of reasons, not the least of which is TCAAP, I want
to ensure that we think about the longer-term needs of the City and try to plan our organizational
chart appropriately, I would like this process to include the ability to develop options, and allow
input from Council, employees, PTRC, and other interested parties, Once the transition plan is
approved, I will prepare and outline for a process to review options for filling of the O&M
Director vacancy.
RECOMMENDATION
Motion to approve an O&M Transition Plan that includes hiring of a temporary employee and
Acting Assignments as outlined below:
Temporary Recreation Programmer
Acting Public Works Director Assignments
(Schawn Johnson)
Acting Parks and Recreation Director Assignments
(Michelle Olson)
$4700
$1750
$1750
$8200
MW
\\metru-inetlardenhillslAdminlCity AdministratorlMemo\200615-/7-06 Memo RE O&M Transition.doc
.
.
.
.
.
.
~
~
EN HILLS
MEMORANDUM
DATE:
May J 8, 2006
AGENDA ITEM 6.A
TO:
Mayor and City Council
I"ROM:
t!:\ /
'" ./'
;... 1,;',,-
+'j>f
Kristine Giga, Civil Engineer
SUBJECT:
NPDES Annual Storm Water Meeting
As of March 10,2003, the Minnesota Pollution Control Agcncy required all cities within the
Sevcn County Mctro Region to apply for a General Stonn Wa1er Permit (Small Municipal
Scparate Stonn Sewer Systcms, or MS4, pennit) as part of Federal National Pollutant Discharge
Elimination System (NPDES) requirements, In order to comply with new federal regulations,
municipalitics were required to develop a Stonn Water Pollution Prevention Plan (SWPPP) that
focuses on ways the municipality will reduce the amount of sedimcnt and pollution entering the
surrounding water bodies, The SWPPP requires six minimum control measures that need to be
addressed by the City. Each measure is aimed at reducing the amount of pollution entering water
bodies through various methods such as public outreach and cducation, regulatory ordinances,
and physical structures constructcd as a part of the stonn water sewer system, Each control
mcasure includes several Best Management Practices (BMPs) that will be used to accomplish the
measure and cach will includc measurable goals that can establish the effectiveness of the
SWPPP,
Every year the City is required to hold a public meeting on thc SWPPP, The City is also
required to submit an annual report to the MPCA documcn1ing the accomplishments of the
prcvlOus year,
A Power Point presentation will be given as part ofthc hearing to cover the minimum control
measures and discuss the accomplishments of 2005 and the goals for 2006,
'!'v1dro-inCLlls\ardenhil1:;:,'\PR&PVl,Engint"erinp:2006\Council Actions'S- r8-06 Memo SWPPP.doc
.
~
~HILLS
City of Arden Hills
Rcques! fOl' Council Action
,
Prepared by: KAG
Dept.: Engineering
Council Mtg. Date: 5/22/2006
Final Action Needed By:
6/26/2006
Agenda Item 7.A
2006 PMP
Budge1ed Amount: $1.764.000,00
Actual Amount: $2.201.894.32
Funding Source: Various
Council Action Request:
Motion to reject the 2006 PMP Ridgewood Neighborhood improvement Project bids.
Staff Recommendation:
Reject bids for the 2006 PMP Ridgewood Neighborhood Improvement Project.
Advisory Commission Action:
Commission
Planning
PTRC
Date
Action
Not Applicable
Not Applicable
Not applicable
Supporting Documents (which are attached to this Action Form):
o Memo/Letter:
.
o Resolution (No. )
o Ordinance (No. )
fZI Engineering Recommendation:
See the attached memorandum.
o Attorney Recommendation:
o Other:
Financial Implications:
See the attached memorandum.
Administrator/Staff Comments:
.
Page 1 of 1
.
.
.
~
~
EN HILLS
MEMOR"'NDUM
DATE:
AGENDA ITEM
May 18, 2006
7.A
TO:
Mayor and City Council
MicheJle Wolfe, City Administrator
Kristine Giga, Civil Engineer ,@J/
FROM:
SUBJECT:
2006 PMP- Ridgcwood Neighborhood Improvemcnts
BACKGROUND
Bids were received and opened for the 2006 PMP Ridgewood Neighborhood Improvements on May II,
2006. Bids were received from three (3) contractors. The tabulated bid outcome is as follow"
Contractor
I. Amt Construction
2, Park Construction
3. Forest Lake Contracting
Engineer's Est imate
Bid Amount
$1,808,584.32
$2,122,109.99
$2,197,306.20
$] ,651,807.58
All bids included proper bid guarantees in the amount often percenl (l 0%) of the total bid as required by
the Project Manual. Bid amounts were verified by creating a bid tabulation. \vhich is attached for your
infonnation. Amt Construction submitted the low bid with a total bid amount of $1 ,808,584.32.
FINANCIAL IMPLICATIONS
fhe low bid is approximately $289,625.90 higher than the Engineer's Estimate and $437,894.32 higher
than the Feasibility Estimate. TIle stonn sewer and watermain pnces were signdkanlly higher than
estimated, resulting in the majority of the increase. Bituminous costs also contributed to the incrc8se in
roadway costs. Engineering costs for the project are estimated at $393,3] 0, resul1ing in a total project cost
of $2,201 ,894,32.
Any expenses that may still be required for drainage easement acquisition are not included in this amount.
The City's portion ofthc project costs are currently budgeted ham the General Capital Fund and Utility
Enterprise Funds (sanitary sewer, storm sewer and watcffi1ain funds). The following shows a breakdown
and comparison of iCasibility estimates, engineer's estimate based on the final plans, and the lcnv bid.
Engineering costs are included in the total mTIounts.
'Mctro-incI.us'"udenhills'J>R&PW'-FngincojJ)g'2006"CollnciJ :\cliuns5- J 8-06 Mel110 2006 PMP.dm:
2006 I'MI'
5/J 8/2006
Page 2
.
Lmprovements
Roadway
Stom1 Sewer
Sanitary Sewcr
Watennain
Hoadway Easement
Acquisition Allowance
Feasibility EstifTlat"
$ 1,100,000,00
$ 410,000.00
$ 82,000.00
S 160,000.00
S 12,000.00
Engineer~s EstimClJ~
$ 1,142,739.14
$ 458,524,94
$ 90,948.50
$ 220,055.84
$ 0,00
Construction Bid
$ 1,215,425.91
$ 605,988.41
$ 89,364.00
$ 29Ll16.00
$ 000
TOTAL
$ 1,764,000,00
$ 1,91~,168.42
$ 2,201.894,32
URS has been paid $156,435,65 to date in engineering fees.
DISCUSSION
Staff has outlined some options on how to proceed with this project and the factors to consider with each
oplion.
Option I: Award the project to low bidder, Amt Construction, in the amount of S 1,808,584.32. The Storm
Sewer Fund balance is currently negative by approximately $52,000. At the end of this project, the
balance would be negativc by approximately $200,000. With current ell' projections, the fund balance
would not become positive until 2009. Funds could be reallocated through an intemalloan from another
account to ensure these needs remain fully funded. Capital and Water fund balances will also decrease
significantly.
.
Over the last month, several conmmnities have observcd increasingly higher bids. This is likely due to the
uncertainty in energy costs.
O]Jtion 2: Reject all bids and re-advertise the project early in 2007 (Advertise in January and open bids in
February). While the total project cost may not decrease, this would allow time for the fund balances to
grow, The money that would have been spent on the project this year would remain in the City's account
and earn interest, which would finance possible increases in project costs due to inflation and energy
costs. Interest would accrue only in funds with a positive balance; since- the SI01l11 Sewer Fund is in the
negative, interest \-vauld not accrue in this fund.
This option would also allow staff time to further review the plans to find value engineering opportunities
to reduce overall project costs. In order to remain proactive with the City.s Pavement Ivlanagcment
Program, slaff would recommend incorporating ncxt year's mill and overlay project with the Ridgewood
Neighborhood Improvements construction contract. This may also be more cost-effective for both parts of
the project.
()l'tion 3: Reject all bids and postpone thc project indefinitely. This option would allnw the City to review
the recent pavement management analysis by GoodPointe and proceed \vith projects suggested by the
analysis. Staff docs not recommend this option, as the plrtl1s for the project have heen completed. \Vhile
there would be some additional engineering costs to re-advertise the pro.icet, the longer the project is
postponed, the more likely more significant changes would need to be made to the plans.
.
.
.
.
2006 PMP
5/18/2006
Page 3
CONCLUSION
StafTrceommends rejecting all bids for the 2006 PMP Ridgewood Neighborhood Improvement Project
and re-advcrtising the project in January of2007,
.
.
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~
~HILLS
City ot Arden Hills
Request for Council Action
Prepared by: KCB
Dept: CD
Council Mtg, Date: 5/22/2006
Final Action Needed By:
Agenda Item i~1
TCMP Railroad Corridor
Budgeted Amount: $0.00
Actual Amount: $0.00
Funding Source: n/a
Council Action Request:
Consider approval of Resolution 06-35 supporting Ramsey County Regional Rail Authority's interest in
acquiring the TCAAP railroad corridor in Arden Hills
Staff Recommendation:
Staff recommends approval of Resolution 06-35 supporting the Ramsey County Regional Rail Authority's
role in negotiating for the purchase and acquisition of the TCAAP railroad corridor in Arden Hills for the
purpose of preserving it for future transportation opportunities and currenl business use.
Advisory Commission Action:
Commission
Planning,
PTRC
Date
Action
Not Applicable
. Not Applicable
Not
. Supporting Documents (which are attached to this Action Form):
I2:J Memo/Letter:
Staff Memo
I2:J Resolution (No. 06-35)
o Ordinance (No,
o Engineering Recommendation:
o Attorney Recommendation:
I2:J Other:
Map
Financial Implications:
Administrator/Staff Comments:
.
Page 1 of 1
~
EN HILLS
.
MEMORANDUM
DATE:
May IS, 2006
Agenda Item 7B
TO:
Mayor and Council
Michelle Wolfe, City Administrator
FROM:
Karen Barton, Community Development Director
SUBJECT:
TCAAP Railroad Conidor
Attachements:
Map of the TCAAP Railroad Corridor
. BACKGROUND
The United States ArnlY has declared excess the Twin Cities Army Ammunition Plan (TCAAP)
railroad conidor extending lrom the TCAAP site over Highway lOin Arden Hills and into New
Brighton, The General Services Administration (GSA) on behalf of the U,S, Army is in the
process of attempting to sell this rail eonidor, with priority being given to a negotiated purchase
with local government
The City of New Brighton has expressed interest in maintaining the railroad eonidor for the
purpose of preserving it for future use as a transp011ation corridor, possibly including it within a
regional mass transit system, The Ramsey County Regional Rail Authority (RCRRA) has also
expressed interest in acquiring the conidor to preserve it for future transportation purposes, The
City of New Brighton adopted a Resolution supporting the RCRRA in acquiring the TCAAP
railroad eonidor area in November of2005.
DISCUSSION
The RCRRA is charged with the responsibility of developing and preserving railroad corridors
throughout the County, Because this particular conidor extends through both New Brighton and
Arden Hills, their involvement would provide for greater efficiency in securing the conidor for
future transportation and possibly regional mass transit usc,
.
Currently, Scherer Brothers Lumber Company in Arden Hills utilizes this railroad corridor for
lumber deliveries, Scherer Brothers has indicated that they would support the RCRRA in
TCAAP Railroad Corridor
May 15,2006
Page 2
acquiring the corridor, provided their use of the corridor is not discontinued or restricted in
anyway, The RCRRA has stated that they would maintain the rail line and continue to allow
Scherer Brothers to utilize the line,
Staff Recommendation
Staff recommends Council pass Resolution 06-35 supporting Ramsey County Regional Rail
Authority's role in negotiating for the purchase and acquisition of the TCAAP railroad corridor
in Arden Hills for the purpose of preserving it for future transportation opportunities and current
business use.
\\Metro-inet.us\ardcnhills\Planning\Community Developmenl\Council Agenda Itcms\TCAAP Rail Spur Memo to Council 5-15-06.doc
.
.
.
.
.
.
~
~HILLS
CITY OF ARDEN HILLS
COUNTY OF RAMSEY
STATE OF MINNESOTA
RESOLUTION NO. 06-35
A RESOLUTION SUPPORTING RAMSEY COUNTY REGIONAL RAIL
AUTHORITY'S INTEREST IN ACQUIRING THE TCAAP RAILROAD
CORRIDOR IN ARDEN HILLS
WHEREAS, a portion of the Twin Cities Army Ammunition Plant (TCAAP)
Railroad Corridor extending through Arden Hills has been declared excess by the
United States Army; and
WHEREAS, the General Services Administration (GSA), working on
behalf of the United States Army, is in the process of negotiating for the sale of
the TCAAP railroad corridor; and
WHEREAS, the City of Arden Hills has the opportunity to negotiate for the
purpose of acquiring the TCMP railroad corridor prior to the area being offered
through Public Sale; and
WHEREAS, there is a current and future community and regional benefit
to be served by preserving the TCAAP railroad corridor for future transportation
purposes and business use; and
WHEREAS, the Ramsey County Regional Railroad Authority has
expressed interest in acquiring the TCAAP railroad corridor for preserving the
necessary right of way for future transportation purposes, as desired by the City;
and
WHEREAS, the involvement of the Ramsey County Railroad Authority
would be more efficient in acquiring and maintaining the TCMP railroad corridor
as it extends across both Arden Hills and New Brighton.
THEREFORE BE IT RESOLVED, that the City of Arden Hills supports the .
role of the Ramsey County Regional Rail Authority in acquiring the TCAAP
railroad corridor area in Arden Hills,
ADOPTED by the Council this 220d day of May, 2006.
Beverly Aplikowski, MAYOR
ATTEST:
Michelle A Wolfe, CITY ADMINISTRATOR
.
.
.
Prepared by:- JL .Ii:'
Dept: Co, v
Council Mtg. Dale: 5/22/2006
Final Action Needed By:
6/10/2006
~
~~HILLS
City ot Arden Hills
Request for Council Action
Agenda Item .'!~~
PC #06-013: Preliminary Plat & Variance:
Amities Coast. LLC: 3685 & 3695 New BriClhton Road
Budgeted Amount: $0.00
Actual Amount: $0.00
Funding Source: n/a
Council Action Request:
Consider a motion to approve Planning Case 06-013 for a preliminary plat and variance based on the
submitted plans and seven findings of fact subject to the seven conditions presented in the Planning
Case Report
Staff Recommendation:
A motion to table the preliminary plat and variance to allow the applicant an opportuni1y to submit a
revised preliminary plat that complies with the City Code and does not require a variance,
Advisory Commission Action:
Commission
Planning
PTRC
Date
Action
Denied
Not
. Supporting Documents (which are attached to this Action Form):
~ Memo/Letter:
Report to the City Council
Draft Planning Commission Minutes
Letter from Dan Larson on behalf of the Applicant
Report to the Planning Commission with altachments
o Resolution (No, )
o Ordinance (No. )
o Engineering Recommendation:
o Attorney Recommendation:
o Other:
Financial Implications:
. Administrator/Staff Comments:
Page 1 of 1
.
.
.
~
~HILLS
MEMORANDUM
DATE:
May 15, 2006
Agenda Item 7.C
TO: Mayor and City Council
FROM: J ames Lehnhoff, City Planne! {-
SUBJECT: PC #06-013
Amities Coast, lnc
Phil Littlefield
3204 Orleans LaDe
Maple Grove, MN 55369
Variance & Preliminary Plat of Burroughs Lane-
3685 & 3695 New Brightou Road
Backl!rouud
The applicant is requesting a preliminary plat to reeonfigure two existing lots at 3685 & 3695
New Brighton Road into four new lots, The request also includes a variance to allow the four
lots to share one private driveway to New Brighton Road and for Lots 2 and 3 to not directly
abut the public right-of-way.
The preliminary plat would reeonfigure 3685 New Brighton Road (1,87 acres) and 3695 New
Brighton Road (.99 acres) into four new lots and one outlot:
l"ots Proposed Lot
Size (sq ft)
Outlot A 4,350 .-
..
Lot I 1],701 ._-
Lot2 23,171
Lot3 25,920
-
~4 59,570
Total 124,712
..
Lots I and 2 are essentially on the 3695 New Brighton Road property, and Lots 3 and 4 are on
the 3685 New Brighton Road property, Outlot A is on the 3695 property immediately adjacent
to the existing property line with 3685 New Brighton Road.
IIMefro-inet.us1anlenhifls1,PlolTning',Pionning OlSf's12006106-0J3 Amities Coast Pre/iminal}' Plat & VariwlCf: (PENDING) 1050806 CC Reporl-
amities pial & van"ance.doc
Page lof4
The applicant is proposing to remove the two existing driveways that serve 3685 and 3695 New
Brighton Road and construct one shared private driveway to New Brighton Road for all four
proposed lots. The City's Subdivision Code docs not permit private streets outside of Planned .
Unit Developments and requires all lots to be directly adjacent to the public right-of-way,
Therefore, the applicant is requesting a variance for a shared private driveway and, by default,
for Lots 2 and 3 to not be directly adjacent to a public right-of-way. If approved, Lots 2 and 3
would have access to the public right-of-way via the proposcd private driveway on Outlot A,
The applicant has submitted a description of the project, which is included in the attached report
to the Planning Commission. Although the site plans indicate that only three ofthe four
proposed lots would use the private driveway, the applicant is proposing that all four of the lots
would access New Brighton Road from the private driveway, The applicant has submitted a
utility plan, grading & erosion control plan, and tree removal plan,
According to the proposed site plans, Lots 1,2, and 3 would accommodate walk-out style homes,
The existing stmctures on the 3695 New Brighton lot, including a dwelling and four accessory
stmctures, would be removed, The existing dwelling and accessory structure on the 3685 New
Brighton lot would remain on Lot 4,
Discussion
During the Plmming Commission meeting, several concerns were stated by residents and the
Planning Commission, These concerns included the following:
. Overall concerns with the project proposal: .
o Inadequate screening and significant vegetation removal adjacent to neighboring
properties;
o Future or replacement plans for the retaining wall along the northern side of proposed
Lot I (3695 New Brighton Road) property;
o Grading near the existing retaining wall and for the access road (whether it is a
private driveway or City street);
o Lot I is suhstantially smaller than the other three Jots;
o Wetland protection and permits from the Rice Creek Watershed;
o The type/architecture of the dwellings that would be constructed on the vacant lots;
o Lack of discussion by the applicant with adjacent property owners before the
Planning Commission meeting.
. Variance concerns:
o Appears to be adequate space for a City street with cul-de-sac instead of a private
driveway;
o Reduced emergency vehicle access without a cul-de-sac;
o Long-telm management and maintenance ofthe Outlot and private driveway;
o Not consistent with other developments in the neighborhood;
o Parking on the private driveway.
1'.Jv!etro-ine/.us lardellhillslPlanning'Plnl1lling Cases'12006106-0J 3 Amities Coast Prelimil1l11)' PIa! & Variance (PFNOTNGj1.050806 _ CC Report-
amities pim & variance. doc
Page 2 of4
.
.
.
.
Recommendation
The Planning Commission reviewed Planning Case #06-013 and recommends denial (3-2 with I
abstention) of the variance and preliminary plat, Commissioner Modesette abstained from the
vote due to the proximity of her property to the applicant's property, The variance denial was
based on the finding 1hat no hardship existed because there is sufficient space on the lot to
construct a fu]] City street and cul-de-sac, which would be in conformance with the City's
Subdivision Code,
Sincc the variance was recommended for denial, the preliminary plat was included in the motion
to recommend denial of the variance since Lots 2 and 3 do not have access to the public right-of-
way and are not in conformance with the Subdivision Code without approval of the variance.
Dan Larson, on behalf of Amities Coast, LLC, has requested that the application be tabled to
give the applicant an opportunity to submit a revised application that is in fu]] compliance with
the Subdivision Code (Attachment 7C-2), If tabled, the application would be remanded back to
the Planning Commission for further review, The applicant has indicated that they wi]] be
modifying the preliminary plat proposal to fully conform to the Subdivision Code and to
eliminate the need for a variance.
Options
L Approve the proposal as submitted,
2, Approve the proposal with conditions.
3. Deny the application with reasons for denial. If the City denies the petitioners request, "".it
must state in wliting the reasons for the denial at the time it denies the request"
4. Table the entire application for additional information,
5, Deny the variance portion of the application with findings and table the preliminary plat
The preliminary plat and variance were submitted as one application and prcsented to the
Planning Commission as being contingent upon each otheL However, upon further examination,
the City Council docs have the option to deny the variance and table the preliminary plat This
action would require the applicant to submit a revised subdivision design that meets the fu]]
Subdivision Code without the need for a variance, If the applicant were unable to revise the
design to be in fu]] compliance with the Subdivision Code, the City would still have the option to
dcny 1he preliminary plat at a later mecting, A tablcd application, whethcr in fu]] or in part,
would be rcmanded back to the Planning Commission for further review.
If the full application is denied, the findings from the Planning Commission should be cited as
the reason for the denial unless other findings arc developed. Once denied, Section 8,EA of the
Zoning Ordinance states that an application cannot be resubmitted for the subject properties
within six months of the date of denial. It may be possible to grant a waiver to this provision if
the City Council so desires,
\Vdelro-inCI.ld,ardenhillsiPlanningIPlnnning CasesI2006',06-0J 3 Amilies Coast Preliminary Plat & Van"ance (PEiVD1NGjW50!106 _ CC Repar/-
amilies plat & variance.doc
Page 3 of 4
Deadline for A!!encv Actions
The City of Arden Hills received the completed application for this request on April I 0,2006, .
Pursuant to Minnesota State Statute, the City must act on this request by hme 10, 2006 (60 days),
unless the City provides the petitioner with written reasons for an additional 60 day review
period, The City may with the petitioners' consent extend the review period beyond the 120
days_
Attachments
7C-I
7C-2
7C-3
Draft Planning Commission Minutes
Letter from Daniel Larson on behalf of Amities Coast, LLC
http://w\vw.ci.arden-hills.mn.us/Council and Committees/
Planning CommissionlMav06 Pc'htm
.
'l'tlv!erro-ineu/s',ardenhillsIPlanningIPlanning Cases',2006106-013 Amities CoasT Preliminm}" Plat & Variance (PI:NDING) \050806 - CC Reporl- .
amities plat & variance. doc
Page 4 of 4
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Attachment 7C-l
Draft Planning Commission Minutes
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May 22, 2006, City Council Meeting
ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
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PLANNING CASE #06-013: VARIANCE & PRELIMINARY PLAT; AMITIES
COAST LLC; 3685 & 3695 NEW BRIGHTON ROAD
ML Lehnhoff stated the applicants were requesting a preliminary plat to reconfigure two
existing lots at 3685 and 3695 New Brighton Road into four new lots. The request also
includes a variance to allow the four lots to share one private driveway to New Brighton
Road and for Lots 2 and 3 to not directly abut tbe public right-of-way, He reviewed his
analysis and noted the lots in the proposed subdivision meet or exceed all of the
requirements of the underlying R-2 zone with three of the four lots more than double the
minimum lot size required for the R-2 zone, With the recommended conditions, this
subdivision is unlikely to have any negative impact on the City or the neighborhood. He
indicated while thc City certainly preferred one driveway instead of four, the question
was whether a private drive should be pcrmitted instead of the traditionally required
street and cul-de-sac, He stated therc was a precedent for using private streets in
developments; however, those examples can only be found in PUD's where private
streets wcre pemlitted, However, since this private street was unlikely to have a negative
impact on the neighborhood and since the cul-de-sac would add comparatively little value
to the City or the neighborhood, staff recommended approval of the variance, The City
Engineer and Fire Marshal had revicwed the proposed private street and had not stated
any objections to the private driveway.
He stated once the preliminary plat was approved by the Ci1y, no additional conditions
related to the design of the preliminary plat could be added, The final plat was simply a
review process to ensure that the changcs required in the preliminary plat had been made.
He recommcnded approval based on the following seventeen conditions:
1.
The applicant shall submit the final plat and application to tile City of
Arden Hills within three months of the preliminary plat approval date or
thc approval shall expirc,
The project shall be completed in accordance with the plans submitted as
part of the preliminary plat and variance application, Any significant
changes to these plans, as determined by thc City Planner, shall require
review and approval by the Planning Commission,
The applicant shall include a 12-foot drainage and utility easement
centered on all common lot lines, and a 12-foot drainage and utility
easement along the right-of-way,
The applicant shall pay a park dedication fec as detemlined by the City
Council at the time the final plat is approvcd,
The applican1 shall amend the final plat to be in confonnance with all of
the comments from the April 19,2006 memo from the City EngineeL
Any extension of City services for the new lot shall be subject to review
and approval by the City Engineer and all associated costs shall be the
responsibility of the applicant.
Erosion control measures shall bc installed before any grading or
construction begins and shall bc maintained and remain in place until
groundcover is reestablishcd and conslruction is finished.
2.
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
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All non-conforming structures shall be removed as indicated on the site
plan before the final plat is filed and before any building permits are
issued, If, however, this is not possible, the developer shall post a
financial surety with the City to ensure removal within one year from the
approval of the final plat.
A restrictive covenant shall be prepared by the applicant that is subject to
approval by the City Attorney that requires all structures on Lots 2 and 3
to be setback at least 40 feet from the eastern lot jine. The area from the
eastern (front) lot line to 40 feet extending west from the eastern lot line
shall be deemed the front yard for Lots 2 and 3.
The applicant shall submit an easement agreement that grants permanent
access to the right-of-way across Outlot A for Lots I, 2, 3, and 4. The
casement shall be subject to approval by the City Attorney and filed with
Ramsey County with the final plat
The applicant shall submit an approved road access permit from Ramsey
County before the final plat is approved.
The driveway shall be at least 20 feet wide and I3 feet clear in height as
required by the Fire Marshal.
The applicant shall deposit into an escrow account or submit a bond with
the City Administrator a sum equal to one hundred twenty-five percent
(l25%) of the estimated cost of the road, utility, and stormwater
management improvements to be constructed within the subdivision, The
required improvements shall be installed and completed in accordance
with the plans and specifications prepared by the applicant and subject to
approval by the City Engineer and City Planner, The escrow or bond shall
be returned upon completion of the project and final inspection and
approval from the City Engineer,
The applicant shall obtain any required permits from the Rice Creek
Watershed and supply the City with a copy before any building permits
are issued,
Any changes to the grading or erosion control plan shall be subject to
approval by the City Engineer,
The applicant shall provide an as-built survey upon completion of the
project.
The applicant shall comply with applicable provisions of the City Code
and related ordinances.
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Commissioner Larson asked what hardship was involved with not putting in a City street
with a cul-de-sac, Me Lehnoff responded the applicant indicated the topography would
be difficult for a cul-de-sac, and the cui-de-sac would require more space,
Commissioner Modesette asked if the water service to Lot 1 would be reused, Mr.
Lehnhoff responded Lot 1 and Lot 4 would retain their existing water & sewer
connections.
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
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Commissioner Modesette asked if the retaining wall would remain, or would it be rebuilt
ML Lehnoff stated he believed the existing wall would remain, but applicant was here to
respond to this question specifically,
Commissioner Modesette asked if the City Engineer had looked at the pond to ensure it
had enough capacity for the additional runoff from this proposed development ML
Lehnhoff responded the City Engineer had reviewed the drainage plan, He indicated the
Rice Creek Watershed District would need to approve of this also,
Commissioner Modesette stated at the time of voting, she would abstain because she
resided in this neighborhood,
Vice Chair Zimmerman opened the public hearing at 7: 17 p,m,
Vice Chair Zimmerman invited anyone for or against the request to come fOlWard and
make comment
An email received by James LehnolT from Betty Henneberg, 2037 Thom Court, dated
May I, 2006, "Dear Sir: I am writing to you in regard to the public hearing to decide
Preliminary Plat & Variance to re-plat Lots 17 and 18 Rohleder's Home and Garden
Acres, I am a homeowner affected by this proposed re-plat and unable to attend this
hearing because of my work schedu!c, I am opposed to this re-plating as this would
affect the wetland and wildlife area that this property is next to, if not part of it The
added traffic that seems to be happening in our once quiet little neighborhood is changing
way to fast and I am concerned about the safety of mine as wcll as the other young
children in the neighborhood, Thank you."
Phil Littlefield, 6204 Orleans Lane, Maple Grove, applicant, was present for questions.
Vice Chair Zimmerman inquired about the differing lot sizes, ML Littlefield responded
one lot had an existing structure which would remain and the other three lots would have
walk out style homes, He noted Lot 3 was coming off of Lot 4 and Lots land 2 were
trom the existing lot 3695 New Brighton Road lot,
Commissioner Bezdicek inquired how much room was needed for a cul-de-sac' ML
Littlefield explained the reason there was not enough room to put in a cul-de-sac and that
two ofthe lots would be eliminated if a cul-de-sac was added.
Chair Modcsette asked how the private drive maintenance would be addressed, Me
Littlefield responded they were setting up a homeowner's association which would be
responsible for the maintenance of the driveway,
Commissioner Modesctte asked if ML Littlefield had spoken with any of the neighbors
regarding this project Me Littlefield responded he had not.
~)RAFT
ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
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Commissioner Bezdicek asked if ML Littlefield had applied with the Rice Creek
Watershcd District. ML Littleficld responded he had.
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Richard Olivelius, 2029 Thom Court, stated he was concerned with the private driveway,
He stated he was also concerned about the homeowners' association and how much
control four homes would have in a homeowners' association, He believed the City
Ordinanccs prevented this type of a development He stated he would like to see a cul-
de-sac put in instead of a shared driveway,
Ivan Gilbert, 3707 New Brighton Road, stated he was also concerned about the private
driveway and the run-off from the driveway, He asked if the driveway was not
maintained, how this would affect the run-off into the Rice Creek Watershed, He
expressed concern about the number of vehicles parking in the private driveway, He
stated the retaining wall discussed was right on the edge of his property and noted the
retaining wall was not very attractive and with new homes coming in, he did not think
they would want to see an unattractive retaining wall, He stated if the retaining wall was
removed, he wanted a new one built He indicated he did not understand why this had to
be four lots. He recommended they develop three lots instead of four lots, He stated he
was disappointed the applicant had not talked to him about the plans, He stated when he
bought his home 30 years ago, he understood that there would be no development on the
side of him, and now they were proposing to put in a development
Commissioner Larson asked if the retaining wall created more area for the bituminous .
driveway area on the 3695 New Brighton Road lot ML Gilbert responded that was
conect
Commissioner Larson asked if it was possible to grade the lot to eliminate the retaining
wall, ML Gilbert stated he helieved there would need to be some type of a retaining wall
put in,
Gordy Martin, 3670 New Brighton Road, stated he was neither for nor against this
development He asked why the lots were not balanced more, Tim Horita, 3685 New
Brighton Road, property owner, responded he wanted to preserve his Lot (Lot 4) with as
mueh open and buffer space as possible, He believed some type of a retaining wall
would need to be retained on Lot I, possibly four feet He stated he was proposing a
more natural grade instead of a sharp drop off. He agreed the retaining wall was not
attraetive and should probably he replaced. He stated he was proposing to have custom
built homes on Lot 2 and 3. He indicated in order to make this financially feasible; they
needed to get the three lots on his property, He stated he had friends interested in these
lots,
Viee Chair Zimmerman asked if they would aceept a condition to replace the retaining
wall, ML Martin responded he wanted to make this a win-win situation and he
understood the concern of the neighborhood, He stated he wanted to preserve as much
natural space as possihle,
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DRAFT
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
6
Commissioner Larson noted there was going to be major tree removal and asked how this
would preserve the natural space, He stated it did not appear there would be much tree
cover left. Mr. Littlefield responded anywhere they eould leave trees, they would, but the
trees being proposed to be removed were being removed for the driveway, the sewer
utility, and the home building,
Commissioner McClung stated he understood his concern about retaining as much of his
lot as possible to protect the green space and the wetland, but in crafting this development
by making his lot so much larger, it was forcing the other lots to be considerably smaller
causing the development problems, He stated he was concerned that Lot 1 was 1/6 the
size of Lot 4, and Lots 2 and 3 were half the size of Lot 4, He believed he was keeping
too much of Lot 4 and was forcing them to deal with a difficult situation with the other
lots, Mr. Horita responded that at least one-half of Lot 4 was in the easement for the lift
station or was wetland, so to look at the entire square footage was misrepresenting the
fact that there was space to build on and there was room to encroach on his back area. He
noted removing the easements would make his lot very consistent with Lots 2 and 3. He
acknowledged Lot I was considerably smaller.
Vice Chair ZimmeffiJan stated he was concerned that he owned the property, but was not
the applicant.
Commissioner McClung stated he was concerned that he did not have any type of a
contractual relationship with the applicant also.
Mr. Lehnhoff stated the City did not have a requirement that the landowner had to be the
applicant, so from an administrative standpoint he encouraged them to see beyond that on
this application, He noted this was not an unusual circumstance, and staff was looking at
changing this,
Julie Oliverius, 2029 Thom Court, stated all of the lots along New Brighton Boulevard
were long lots. She stated if they allowed a shared driveway, this would set a precedent
She noted a cul-de-sac would provide a single-access to New Brighton Boulevard also,
She stated Mr. Horita was only concerned about his green space and not his neighbor's
green space,
Ivan Gilbert agreed with Ms, Oliverius' comments. He indicated Mr. Horita had no
concern for preserving his green space and he was disappointed he was not spoken to
about this development.
Joe Giannetti, 2033 Thorn Court, stated he was the most affected by this development.
He indicated the area through this area was a deer run and deer ran through this area
every day, He stated this would affect the wetland, He noted if all of the trees proposed
to be removed were removed, this would remove his privacy and the filter for the
wetland, He indicated there was no need to remove the trees on the west side. He stated
he was disappointed Mr. Horita had not come to the neighbors to discuss this with them
to work out any concerns, He indicated there were no speci fics as to the types and sizes
DR. ^ r.;T
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
7
of homes being built and this was a concern for him also. He stated he had spoken with
the Ricc Crcek Watershed District and the DNR about this who both indicated they did .
not know anything about this proposaL Hc expresscd concern that this was going to be a
private driveway and not a cui-de-sac. He asked how emergency vehicles would access
the driveway if there were cars parked in the driveway.
Moose Giannctti, 2033 Thom Court, stated they just bought their property this past winter
and thcy were shocked to see the area behind them was going to bc developcd. She
stated she would like to see the shed at the rear of the lot gone, but she had the same
concerns as everyonc else regarding the private driveway and the width of the driveway.
She did not believe emergency vehicles would be able to access one of the homes if there
wcrc cars parked in the drivcway. She did not believe approving this was socially
responsible for the City. She stated the rules were made for a reason, which was to
eliminate these types of problems. She asked them to deny this request. She stated she
was insulted that the property owner would takc care of himsclf and not be concerned
about the neighbors. She stated she was a real estatc agent and it was common to have
issues with shared property (i.e. driveways). She requested her comments be part of the
considcration.
Vice Chair Zimmerman closed the public hearing at 8:08 p.m.
Commissioner Larson ask cd if they allowed in the City Code a hammerhead in lieu of a
cul-dc-sac. Mr. Lehnhoff responded it was not listed as an option, so he would say no.
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Commissioner Larson noted the Fire Department did not say if they approved or
disapproved of this and generally the Fire Department required a turn-around if it was
over 150 feet. He asked if the Fire Department had commented on this. Mr. Lehnhoff
responded there was no objection made by the Fire Department, but they also did not
approvc or disapprove this.
Commissioner Larson asked staff to rcquest the Fire Department make further comment.
Vice Chair Zimmerman noted if this was a shared drive, all trash containcrs would need
to come out to the public road for pick up and this was something they needed to
consider. He stated from his own personal point of view because thcre was a lot of
concern from the neighborhood and the Commissioners, he would like to see this tabled
for further infonnation which would allow thc applicant to have conversations with the
neighbors, look at other options, and look at the possibility of a City street with a cul-de-
sac.
Commissioner Thompson stated one of her concerns was from the perspective of the
elevation changes and thc drainage and how this would impact the wetlands. She noted
one of the options they had was the Rice Creek Watershed District approval. She asked
if they could get that information beforehand. She statcd she was not comfortable
approving this without the Rice Creek Watershed District's comments. Mr. Lehnhoff
stated they could require this. .
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
8
Commissioner Thompson also expressed concern about the removal of trees and asked
for the Rice Creek Watershed's comments on this also.
Commissioner McClung statcd hc was conccrncd thcy would be sctting a precedent and
he would havc difficulty approving this as submitted.
Commissioncr I ~arson moved, seconded by Commissioner McClung to recommcnd
dcnial of the subdivision preliminary plat based on thc reasons that this would cstablish a
bad prccedent by putting four flag lots on onc drivcway and this could easily support a
City strcct and cul-dc-sac, if necessary. The grading plan submitted for Lots 1 and 2 was
not sufficient and the retaining wall should be rcplaccd or removcd and a drainage way
be added to the north edge of the property.
Vicc Chair Zimmerman stated if this was dcnied it would go to Council and it could he
approvcd at that meeting. Mr. Lchnhoff explained if this was denied by the Council the
applicant could not apply again for another six months, but if it was tabled this would
allow the applicant timc to come back with an entirely new plat.
Commissioner Larson stated hc was willing to take the risk with this possibly being
approved by the Council, but iftherc was morc support by thc Commissioners for tabling,
he recommended voting against his motion.
Cornmissioner Thompson stated she would vote against because shc belicved they should
table this.
Commissioner McClung stated he would support the dcnial bccausc hc believed there
wcrc too many problems.
The motion to rccommend denial of Valiance and subdivision was approved (3-2-1
Commissioners Zimmerman and Thompson opposed. Commissioncr Modcsette
abstained).
oR~t1
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Attachment 7C- 2
Letter from Dan Larson on behalf of
Amities Coast, LLC
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May 22, 2006, City Council Mecting
05(11(2~05 14:24
7637831883
PIONEER ENGINEERING
PAGE 0l(~1
. PlaNEERengineering
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MENDOlA t-tEIGHTS
CORf>ORAH.OrFICE
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M~n~[J'l~ Heights. MN ~5\20
pht;:m.. (fiEl) 6~1-191"
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CIVIL ENCINEERS LAND PLANNERS LAND SURVEYORS LANDSCAPE ARC~ITECTS
May 11,2006
COON RA.pIDS OFFICE
7.Cr 85t11A'lf::I1I,1!: NW
Coon R~pids, MN ~,~433
phon~ (7fi~) 733. laRD
U1>; (763) 7R~,j883
UlW......pi..M.@@fll'!n~.COm
City of Arden lIiI1s planning department
At1n: James Lehnhoff
1245 West Highway 96
Arden Hills, MN 55112
RE: Planning case#06~013
Mr. Lehnhoff:
.
In response to the planning commission meeting of May 3m, 2006 Amities Constructicm
requests the Burroughs Lane project be tabled at the city council meeting scbeduled for May
22"',2006. Amities Construction ~i[] revise thc plans to conform to city ordinances
including but not limited to the addition of a cul-de-sac
Ifthcre are any additional materials that you require, or if you have any questions, please call
me at (763) 489-2280
Sincerely.
Pioneer Engineering
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Danjel R. Larson, P .E.
Civil Engineer
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Attachment 7C-3
Report to the Planning Commission
Available online at:
htlp: //www.ci.arden.chills.mn.ns/Conncil and Committees/Planning Commission/Mav06 PC. hIm
.
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May 22,2006, City Council Mccting
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~
-'1\~ HILLS
City ot Arden Hills
Re uest for Council Action
Prepared by: JL
Dept.: C ev
Council Mtg. Date: 5/22/2006
Final Action Needed By:
6/18/2006
Agenda Item 1;1
PC #06-015: Ordinance Addition:
1212 LLC (Rob Davidson); B-4Zone
Budgeted Amount: $0.00
Actual Amount: $0.00
Funding Source: n/a
Council Action Request:
Consider a motion to approve Planning Case 06-015 for an Ordinance Addition to allow higher education
and special education as special uses in the 6-4 Zone.
Staff Recommendation:
Approve the Ordinance Addition to allow higher education and special education as special uses in the B-
4 Zone.
Advisory Commission Action:
Commission
Date
Action
Approved
Not Applicable
Not applicable
Planning
PTRC
.
Supporting Documents (which are attached to this Action Form):
~ Memo/Letter:
Report to the City Council
Draft Planning Commission Minutes
Map of the B-4 Zone
Report to the Planning Commission with attachments
o Resolution (No. )
o Ordinance (No. )
o Engineering Recommendation:
o Attorney Recommendation:
o Other:
Financial Implications:
Administrator/Staff Comments:
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Page 1 of 1
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~~HILLS
MEMORANDUM
DATE:
May 15, 2006
Agcnda Item 7.D
TO:
Mayor and City Council
Jamcs Lehnhoff, City Planncff
PC #: 06-015
1212 LLC, Rob Davidson
3900 Northwoods Drive #125
Ordinance Addition to Allow
Higher Education & Special Education as a Permitted Use in the B-4 Zone
FROM:
SUBJECT:
Backl!ronnd
The applicant is requcsting a Zoning Ordinance addition to allow "highcr cducation" and
"spccial cducation" as a pcrn1itted usc in the B-4 Zonc. The B-4 Zone encompasses those
properties immcdiately adjacent to Dunlap Strcct North betwccn Rcd Fox Road and Grey Fox
Road.
The B-4 Zone
Section 5.D.9 statcs that thc purpose ofthc B-4: Retail Ccntcr District is:
a. To mcct rctail shopping necds ofthc surrounding community by providing a
district that will accommodate a wide rangc of rctail goods and scrvices.
b. To promote busincss prospcrity by creating an attractivc and functional retail
center.
c. To providc an intcgrated rctail tradc ccnter that groups compatiblc retail uses
in onc or more multiple-occupancy buildings. Frcc standing, single-
occupancy buildings will be allowed if planned and constructed as part of a
unified devclopmcnt that contains a rctail ccntcr or is develop cd after such a
rctail ccnter is dcveloped.
d. To produce a positive visual image by cstablishing a high standard of dcsign
and developmcnt.
c. To allow transitional uscs that will allow an ordcrly phasing out of cxisting
uscs and dcvclopmcnt that al.C not appropriatc in a contemporary rctail ccntcr
and a phasing in of uses and dcvclopmcnt as warranted by markct conditions.
\',Metro-ineruslardenhillsi,P!anning'Plallning Cases'L2006106-0/5 Educntion Ordi'Jance amendment (PENDllv'G)1050806 ~ CC Report - educntion
ordinance additioll.doc
Page 1 of3
f. To cncourage grouping ofuscs that are mutually supportive and havc similar
rcquircments for vchicular and pedcstrian acccssibility alld exposurc.
g. To alleviatc potcntial traffic congestion on local streets by the design of the .
circulation pattcrn and arrangement of uscs.
h. To implcment that part of thc Arden Hills Comprehensive Plan known as thc
Lexington Avcnuc Business Arca Plan.
Higher Education
Currcntly, the Zoning Ordinancc pcrmits highcr education in the R-l: Singlc Family
Rcsidcntial Zone as part of a planned unit developmcnt and thc CC: Civic Center Zone as
a special use. Higher cducation is dcfincd in Section Two of the Zoning Ordinance as:
Schools, higher education. Junior colleges, colleges and universities approved by
the Minnesota higher Education Coordinating Boardfor the Minnesota
Department of Education.
Highcr cducation would include institutions such as thc University ofMinncsota, Bethcl
Univcrsity, Northwestcm Collegc, and othcr traditional typcs of collcges.
Special Education
Special cducation is pennitted as a spccial usc in thc B-1, B-2, B-3, and CC Zones. The .
B-3: Service Busincss District Zone is adjaccnt to thc B-4 Zonc to thc cast. The B-3
Zone includcs many ofthc commcrcial uses in Arden Hills along Lcxington Avcnue.
Although similar in function to higher cducation, spccial cducation is defined as:
Schools, special education. Trade, vocational, business, barber, beauty, art,
music, dancing, driving and other professional schools, with or without on-site
housing.
Discussion
At the Planning Commission mceting, thcrc was a discussion about propcrty tax cxemptions for
educational institutions. Morc spccifically, therc was a conccrn that buildings in thc B-4 Zonc
would become propcrty tax cxempt if occupicd by educational institutions. According to thc
Ramscy County Assessor, a building would only hc considered for a property tax excmption if
the entire building is bcing uscd by thc cducational institution AND thc building is owned by thc
cducational institution.
It should be notcd that it is alrcady possiblc for almost any building to bc cxcmpt from property
taxcs undcr certain circumstanccs. If an institution that is eligiblc for a propcrty tax exemption
\'IMetro-ille'-uslardenhill.~l,Planning\Pl(llTl1ing Cases'12006106-015 Education Ordinance amendment (PENDING)I050806 CC Reporl - education
ordinance addition_doc
Page 2 01"3
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purchascd a building and used the entire building for a pcrmittcd usc rclated to thc institution, thc
building may bc cligible for a propcrty tax cxcmption without any specific approvals from the
City. For example, if an officc building was purchased by Harvard University and used for
officc space by Harvard personncl, it would likely qualify for a property tax exemption.
Although Planning Casc 06-016 (Special Usc Pcrmit for Higher and Special Education) is
dcpcndent upon this planning casc, thc dctails of Planning Casc 06-16 should not be considcrcd
when cvaluating thc rcquest in this planning case. Whcn rcvicwing a zoning ordinance
amcndment or addition, it is important to considcr how thc change would affect the cntirc zonc
instead of one spccific propcrty. If approvcd as rcquestcd, higher or spccial education could be a
pcrmittcd use on any property in the B-4 Zonc.
Recommcndation
The Planning Commission revicwcd Planning Casc #06-015 and rccommcnds (4-2) approval of
thc Zoning Ordinancc addition requcst to allow highcr and spccial education as a special use in
thc B-4 Zonc.
Options
1. Approvc thc proposal as a pcrmittcd usc.
2. Approve thc proposal as a spccial usc.
3. Deny thc application with reasons for dcnial. If the City dcnics thc petitioncrs rcqucst, "...it
must state in writing thc rcasons for the denial at the time it dcnies thc request."
4. Tablc for additional information.
Deadline for Al!encv Actions
Thc City of Arden Hills reccived the completcd application for this rcquest on April 18, 2006.
Pursuant to Minncsota State Statue, the City must act on this rcqucst by June 18, 2006 (60 days),
unlcss thc city providcs thc pctitioner with Wlitten rcasons for and additional 60 day rcview
pcriod. Thc City may, with thc conscnt ofthc applicant, cxtend the review pcriod bcyond thc
initial 120 days.
Attachments
7D-l
70-2
7D-3
Draft Planning Commission Minutes
Map of the B-4 Zonc
Rcport to thc Planning Commission
bPD://ww\v.ci.:.arden-hills,nm.us/Council and ComrnitteE;:,:;;/p)anninQ CommissionlMav06 PC.htm
IIAfctm-iner,JJs';urdenhiffs'IP/nllllingIPlanlling Casf's\2006106-0J5 Lducalion Ordinance amendment (PF:NDI1VG) 1050806 - CC Report educalioll
ordinance addition. doc
Page 3 of3
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Attachment 7D-l
Draft Planning Commission Minutes
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May 22, 2006, City Council Mecting
ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
9
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B.
PLANNING CASE #06-015: ZONING ORDINANCE ADDITION FOR THE B-4
ZONE; 1212 LLC
Mr. Lehnhoff statcd the appliCallt was requesting a Zoning Ordinance addition to allow
highcr cducation and special education as a pcrmittcd usc in the B-4 Zonc. He
rccommcndcd approval of thc Zoning Ordinallcc addition to allow highcr and spccial
cducation as a spccial use in thc B-4 Zone. Hc statcd whilc highcr and special education
uscs arc unlikcly to negativcly affcct the community, thcse typcs of uscs are spccial uses
or part of a planncd unit developmcnt in any othcr zonc whcrc they are allowed, and it is
important to manage the parking and traffic patterns.
Commissioncr Larson inquired about thc occupancy of the othcr cxisting buildings in the
B-4 arca. He noted hc did not sce much rctail in this arca. Hc asked if officc was a
pcrmittcd use in this arca. Mr. Lchnhoffresponded it was a pcrmittcd use.
Vice Chair Zimmel111aIl opened thc public hcaring at 8:32 p.m.
Vice Chair Zimmcrman invited anyonc for or against thc request to comc forward and
make commcnt.
.
Rob Davidson, 3900 NOIihwoods Drivc #125, statcd he has workcd in Arden Hills for 25
ycars and has had a long-standing interest in thc City. Hc statcd he purchascd the 1212
Red Fox Road building approximately a year ago with the idca that it would bc a mini-
dcvclopment project. He notcd thc 8-4 Zonc consists of nine buildings with thrce
propcrty owners and the 8-4 Zonc was rcally an odd category for this part of the City.
He indicatcd therc was no rctail in this 8-4 Zonc. Hc statcd thc retailers did not see this
arca of the City as a viable retail location and hc agrccd with that asscssment. Hc noted
this arca was an arca for profcssional scrvices. With the exccption of the Civic Ccntcr
District and thc R-I District, the City Code did not provide for higher cducation usc in
any othcr part of thc City. Hc statcd what they had in thc marketplacc right now was a
trcmendous opportunity to servc educational nccds. He noted educational serviccs wcre a
hugc industry and it was serving a need for post-secondary cducation and masters
prograIlls. He stat cd this was a need that was totally undcrscrved, particularly in Ardcn
Hills. Hc stated this building would fulfill onc of the goals of the B-4 zoning as a
transition to rctail and thc building would ultimately be upgraded and look likc a
profcssional officc facility. He notcd the building was a 30-ycar-old office building
which was obsoletc alld nccded to bc rcnovatcd both jnside and outsidc. He stated hc
wantcd to makc that this was an attractive facility and a quality dcvclopmcnt. Hc statcd
the passport to cornpcte in the global economy was through education and thc rcason he
purchascd this property was becausc it was unique among thc othcr ninc buildings as wcll
as thc availability of 100 parking spaccs. Hc notcd all of the othcr buildings had vcry
limited parking. He statcd his proposal would bc that half of thc building would be
occupicd by traditional office spacc and the other half would bc occupied in thc cvenings
and weckcnds and used as a highcr cducation space.
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On bJ?l
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
10
Vice Chair Zimmcrman stated Mr. Davidson's prcvious development was a vcry nice .
dcvclopmcnt. He askcd if thc institution Mr. Davidson was considcring was an
accrcdited institution, or was it a busincss to provide adult opportunitics. Mr. Davidson
rcsponded thc institution was accrcditcd, but they would providc adult opportunitics also.
He indicated he was not trying to hide who the tenant would bc, but that potential tcnant
had requcstcd thcir namcs not bc disclosed at this timc.
Vicc Chair Zimmerman askcd if Mr. Davidson would bc amcnablc that this application
be a spccial usc instcad of a permittcd use. He stated if this was a special use, any othcr
highcr education facility would need to obtain City permission. Mr. Davidson stated a
permitted usc would bc more favorablc, but given the conccrns hc had hcard he
undcrstood that a special usc was probably thc vchicle to get this pcrmitted, so he was not
in objection to this rcquest.
Gary Lidstonc, 1624 Plott Place, Eagan, statcd hc was thc manager of onc of thc adjaccnt
propcrtics, 1275 Rcd Fox Road. He notcd with a school situation there was a lot of
transient parking and hc had a conccrn about overflow parking cxtcnding into their lot.
Hc stated in schools there was also studcnts "hanging around" outsidc the school, which
he did not bclieve was appropriatc for an officc arca. Hc askcd how this would be
controllcd. Mr. Davidson rcplicd with rcspcct to thc parking issue, he could not imagine
thc students would walk down to the 1275 building and thcy did havc enough parking for
thc entire building. Hc noted the day timc tcnant would bc gonc at 5:00 p.m., which
would free up thc parking in his lot. He stated thcrc would bc a lunchfbrcak room in the .
facility where students could socializc. Hc notcd thc studcnts coming to this building
would bc professional adults and this would not bc a school where there would bc a lot of
young adults who had a tcndcncy to socialize in parking lots.
Vicc Chair Zimmerman closed thc public hcaring at 8:52 p.m.
Cornmissioner Larson stated currently in a multi-tcnant building thcy had different levels
of parking critcria. He askcd if a use is pcrmittcd was thcrc an evaluation done of that
building? Hc noted if thcy madc this an entire use, the entire space could bc converted
and ovcnvhelm thc parking. Mr. Lehnhoff responded that was a possibility.
Commissioncr McClung stated Mr. Davidson's Anchor Bank facility was a nice
dcvelopment. Hc stated he had major conccrns about cxpanding a permitted usc that
potentially might take any land off thc tax base. Hc expressed conccrn with the B-4
zoning not fitting what busincsscs havc migrated to at this stretch of land. He statcd he
was concerncd about drawing peoplc into this arca that might crcatc "mischicf" in an area
where thcrc werc no people aftcr 6:00 p.m. and on thc wcckcnds right now. Hc statcd he
was opposcd to doing anything in a scction that would opcn the City to more institutional
land.
Vice Chair Zimmcrman not cd sincc onc of thcir options was to allow this as a spccial
use, it would allow the City somc control over what would be devcloped in this B-4
DRAFT
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
II
Zonc. Commissioncr McClung statcd hc still had an ovcniding conccrn about how thcy
wcre dcaling with this in respcct to the entirc City.
Commissioncr Thompson movcd, seconded by Commissioncr Modescttc to approve
Planning Casc No. 06-015, Zoning Ordinancc addition to allow highcr and spccial
cducation as a spccial use in the B-4 Zone.
Commissioner Larson stated he would bc voting against this motion and hc agrccd with
Commission McClung that the City had a lot of institutional property and an cducational
usc in this arca he did not belicvc was prudent.
Commissioner Modcscttc notcd the redevelopment of that particular arca to this type of
usc could draw the rctail into thc arca.
Thc motion to recommend approval the Ordinancc amendmcnt to pcrmit highcr
cducation and spccial cducation as special uscs in the B-4 Zonc was approvcd (4-2
Commissioners Larson and McClung opposcd).
DRAFT
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May 22, 2006, City Council Mecting
Attachment 7D-2
Map of the B-4 Zone
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~~fIILLS
Zoning Map
PC# 06-015
Zoning Ordinance
Amendment
Proposal to the
8-4 Zone
_ 8-4 - Retail Center District
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Note: The zoning district designations represented
on this map correspond to the City of Arden Hills
Official Zoning Map. Questions concerning the
Zoning Map should be directed to the City Planner.
Zoning designations are subject to change. pfease
refer to the Zoning Ordinance for complete information.
Source:
City of Arden HHls
Ramsey County
MN ONR
MnDOT
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Created: April 18, 2006
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Attachment 7D-3
Report to the Planning Commission
Available online at:
hltD:llwww.ei.arden-hills.mn.us/CouneilandCommittees/PlanningCommissign/Mav06PC.htm
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May 22, 2006, City Council Mccting
.
Prepared by: JL
Dept.: C. Dev
Council Mtg. Date: 5/22/2006
Final Action Needed By:
6/18/2006
~
---A~HILLS
City ot Arden Hills
Request for Council Action
,
Agenda ltemt.E
PC #06-016: Special Use Permit for HiQher and Special Education:
1212 LLC (Rob Davidsonl: 1212 Red Fox Road
Budgeted Amount: $0.00
Actual Amount: $0.00
Funding Source: n/a
Council Action Request:
Consider a motion to approve Planning Case 06-016 for a Special Use Permit to allow higher and special
education uses at 1212 Red Fox Road based on the submitted plans and the seven findings of fact
subject to the five recommended conditions.
Staff Recommendation:
Approve the Special Use Permit for higher and special education subject to the five recommended
conditions.
Advisory Commission Action:
Commission
Planning.
PTRC
Date
Action
Approved
Not Appiicable
Not applicable
. Supporting Documents (which are attached to this Action Form):
[3J Memo/Letter:
Report to the City Council
Draft Planning Commission Minutes
Site Map of 1212 Red Fox Road
Report to the Planning Commission with attachments
D Resolution (No. )
D Ordinance (No. )
D Engineering Recommendation:
D Attorney Recommendation:
DOther:
Financial Implications:
. Administrator/Staff Comments:
Page 1 of 1
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~~HILLS
MEMORANDUM
DATE:
May 15, 2006
Agenda Itcm 7.E
TO:
Mayor and City Council
JanlCS Lehnhoff, City Plauncr H
PC #: 06-016
1212 LLC
Rob Davidson
3900 Northwoods Drive #125
Special Use Permit for Higher and Special Education
FROM:
SUBJECT:
Backl:!round
The applicant has rcqucsted a Spccial Use Pcrnlit for Highcr Education and Spccial Education in
the B-4 Zone. If approved, thc applicant has indicatcd an accrcditcd highcr educational
institution would occupy thc space. According to the applicant, the educational space would bc
used for continuing education and othcr similar types of educational uses. Due to ongoing
ncgotiations, thc applicant has rcqucstcd that the potential tcnant rcmain anonymous. This
application is contingcnt upon approval of Planning Casc 06-015, which is a rcquest to allow
highcr cducation and spccial cducation as a pcrmitted usc in the B-4 Zone.
At Staffs rccommendation, the applicant has submittcd this application for a special usc permit
in the cvcnt that Planning Casc 06-015 to add highcr and special education is approved as a
special usc instead of a permittcd usc. Ifhighcr and/or spccial cducation is added to the B-4
Zonc as a permittcd use, this application is unnccessary and may bc withdrawn. If Planning Case
06-0 I 5 is denied, this application must be denicd.
Discussion
Due to ongoing ncgotiations, thc applicant has rcquestcd that the potcntial tenant rcmain
anonymous. Since the City can only rcgulatc thc impacts of the proposed cducational usc and
not the tenant itself, Staff has not activcly pursucd obtaining spccific infonnation about thc
potcntial tcnant.
In refcrcncc to thc property tax excmption discussion in Planning Case 06-015, this propcrty
(1212 Rcd Fox Road) would not be cligibJe for a propcrty tax exemption unless the cntirc
building is uscd for an cducational usc and the cducational institution owned the building. Thc
\\Metro-inel,wi',ardellhiilsiPlal1ning1Planning CasesI2006106-0161212 LLe Special Use Permit/or /I(>;her l::dllCatiol1 (PElVDINGjdJ50806 - CC
Report - edrKalion sup.doc
Page] of3
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applicant has indicated that he has no intcntion of sclling thc building and at least half of thc
building will continue to bc used for office purposes.
.
Recommendation
The Planning Commission rcviewcd Planning Casc 06-016 and rccommends (4-2) approval of
thc Spccial Use Pcrmit for Highcr Education and Spccial Education in thc B-4 Zone.
Findings of Fact:
I. Thc proposed usc may increasc traffic during ccrtain timcs ofthc day whcn classes
are cnding or beginning. The applicant is not proposing to increasc the numbcr of
parking spaccs. Overall, thc use is unlikely to significantly increasc congcstion or
parking nccds.
2. Ibc proposcd usc will not producc any additional noise, glare, odors, vibration,
smokc, dust, air pollution, heat, liquid or solid waste, or any othcr nuisance
charactcristics.
3. The proposcd usc will not affcct drainage.
4. Thc proposed use will not affect the pernlancnt population density of thc
neighborhood.
5. Whilc the cxterior will bc upgradcd, the changcs will bc compatiblc with cxisting
uscs and structures in thc surrounding propcrtics.
6. The park dedication fcc does not apply.
7. Ifhighcr cducation is approvcd as a special use in Planning Case 06-015, thcn this use .
will bc in conformance with thc Zoning Ordinance. Thc proposed use docs not
conflict with the Comprehcnsivc Development Plan.
Recommended Conditions:
Thc PlaJUling Commission and Staff rccommcnd that thc approval bc subjcct to the
following fivc conditions:
1. Thc building shall not excccd its maximum occupancy at allY timc.
2. Construction shall not bcgin without thc appropriatc permits.
3. Any outdoor signagc shall rcquirc an approved sign pcrmit.
4. Ifthc parking lot is unablc to accommodatc the parking nccds of the building, the
applicant shall incrcasc thc numbcr of Pal. king stalls to mcct the City's parking
rcquiremcnts through the site plan rcview process.
5. Ifthc educational use exceeds 80 studcnts, thc applicant shall providcproofof
parking for the additional studcnts at a ratc of one parking spacc pcr studcnt. The
proof of parking shall include a signcd agreemcnt betwcen the propcrty owncr and
the parking provider, thc length of the agreemcnt, and thc number of parking
spaccs provided. Thc proof of parking and parking agrccmcnt and student
expansion shall be subjcct to approval by the City Planncr.
\\Metro-inet.uslardenhillslPlanning'Plllnning Cllses\2006W6-016 1212 LLe Special Use Perlnilfor J/igher t:duca/ioll rPENDING)'i050806 CC
Report - educatiull sup.doc
Page 2 of3
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Resident Comment:
Staff has not rcceivcd any public commcnts rcgarding this application.
Options
1. Approve the proposal as submitted.
2. Approvc the proposal with conditions.
3. Dcny thc application with rcasons for denial. Ifthc City dcnies thc pctitioners request, n.. .it
must state in writing thc rcasons for the dcnial at thc timc it denics thc requcst"
4. Tablc for additional information.
Deadline for A!!encv Actions
The City of Arden Hills reccivcd thc completcd application for this requcst on April 18,2006.
PurSUallt to Minnesota Statc Statuc, the City must act on this rcquest by June 18,2006 (60 days),
unless the city providcs thc petitioncr with written rcasons for and additional 60 day rcvicw
period. Thc City may, with thc consent of the applicant, cxtend thc rcview period bcyond thc
initial 120 days.
Attachments
7E-l Draft Planning Commission Minutcs
7E-2 Site Map of 1212 Red Fox Road
7E-3 Report to thc Planning Commission - Also availablc online at - http://www.ci.ardcn-
hills.mn.us/Council and Committces/Planning Commission/Mav06 PC.htm
1',Melro-inel.tIS',nrdClJhills\PlanningIPlmming Cases'.2006W6-0J6 1212 LLe Special Use Permillor Higha Educatioll (pEI\'D1NG) 1,050806 _ CC
Report - education sup.doc
Page 3 of3
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Attachment 7 E-l
Draft Planning Commission Minutes
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May 22, 2006, City Council Meeting
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
12
c.
PLANNING CASE #06-016: SPECIAL USE PERMIT FOR HIGHER
EDUCATION AT 1212 RED FOX ROAD; 1212 LLC
Mr. Lchnhoff stated the applicant was rcqucsting a Special Usc Permit for Higher
Education and Special Education in thc B-4 Zone. He notcd this application is contingent
upon approval of Planning Casc #06-015, which was a request to allow highcr education
and spccial education as a pcrmittcd use in the B-4 Zonc. Hc stated at staffs
rccommendation, thc applicant has submitted this application for a Spccial Use Permit if
Planning Casc 06-015 to add highcr and spccial education is dcsignatcd a spccial use
instead ofa pcrmitted use. Staffrccommendcd approval ofthc Special Use Permit bascd
on thc findings of fact and subjcct to thc following conditions:
1. Thc building shall not excccd its maximum occupancy at any time.
2. Construction shall not bcgin without the appropriatc pcrmits.
3. Any outdoor signage shall requirc an approvcd sign pcrmit.
4. If the parking lot is unable to accommodatc the parking necds ofthc building, thc
applicant shall incrcasc thc mrmbcr of parking stalls to meet thc City's parking
requircments through the sitc plan review proccss.
Commissioncr Larson notcd the occupant load for 7,500 squarc fcct could far cxcccd the
numbcr of parking spaccs. He stated since thcy did not know the numbcr of classrooms,
thc layout, etc., approving a Spccial Use Permit for this scemcd prcmature. He statcd if
thcy assumcd 100 parking spaccs could handle 7,500 squarc fcet of student spacc, this
was a judgmcnt he was not willing to make.
Vicc Chair Zimmcrman stated thcy could sct the occupancy load as part of thc
conditions. Mr. Lehnhoff rccommendcd thcy state t.~at all parking necds needed to be
retaincd on site.
Commissioncr Modcsettc statcd therc would also be common spacc in the building and it
was not hard for hcr to imagine that 80 studcnts would be all that could be accommodatcd
in this facility.
Commissioner McClung asked ifthcy were also factoring in the faculty and support staff.
Mr. Lchnhoff rcsponded thcrc would certainly have to bc enough parking for thc support
staff also.
Commissioner McClung noted they did not know anything about thc tcnant that was
bcing proposed to go in there and hc would like to sec more of a floor plan before they
approvcd this.
V icc Chair Zimmcrman opcned thc public hearing at 9: I 2 p.m.
Vicc Chair Zimmcrnlan invited anyone for or against thc rcqucst to comc forward and
makc commcnt.
DRAFT
ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
13
Rob Davidson, 3900 Northwoods Drive #125, stated as to the parking he did not havc .
any way to monitor thc number of studcnts in thc building. He indicated this was the
number he had bcen working with. He agrced the sitc nccdcd to contain all of thc
parking. Hc statcd he would prefer thc addition of approval would require parking to bc
ticd to the parking lot and not the number ofpcoplc in thc building. Hc notcd somc ofthc
students could ridc sharc, takc public transportation, or ride their bike.
Commissioner McClung stated this was a community with littlc public transportation and
so thcy had to assume most peoplc would be driving thcir own vchiclcs. Mr. Davidson
statcd all parking would nced to bc containcd in the parking lot and he did not see how
they could monitor how many studcnts were actually in thc building as long as all of the
parking was contained in thc building lot.
Vice Chair Zimmerman statcd in a situation such as this, thcy nccdcd to have definite
answers with respect to parking and thcy nccded to providc somc rcquirements for
parking.
Commissioncr Modescttc noted thcrc was also the ability to cxpand their parking spaces
by 20 if nceded. Mr. Davidson stated thcre was also quite a bit of parking within a short
distance of his building that werc not being used after 5 :00 p.m. and he would bc willing
to talk to the surrounding building owncrs to scc jfhc could arrangc a parking agrccment
with onc ofthose owners.
Commissioner McClung stated hc was not in agrcement with contacting surrounding .
propcrty owncrs for additional parking.
Commissioncr Thompson stat cd she would like to see the proof of parking in the event it
was ncedcd. She asked if this should be tabled for further infonnation, or make this as a
condition. Mr. Lehnhoff rcspondcd this could go either way.
Mr. Davidson statcd he was not even surc he nccded additional parking, but ifhe did, he
would gct proof of parking. Commissioncr Larson noted they had not sccn any
assurances from the lessee that that was what thcir occupant load was going to be. He
stated hc did not believc they kncw cnough about the tenant coming in hcre and hc would
support tabling this mattcr.
Commissioncr Bczdicck statcd if pcak cnrollmcnt at thc tcnant's institution cxcceded 80
that Mr. Davidson could certify to thc City that they had reached peak occupancy alld
then when that pcak enrollment was rcached, a proof of parking could be obtained at that
time.
Vicc Chair Zimmcnnan statcd thcy could make a condition that at this time they would
limit thc students to 80 and if the enrollment would exceed 80, thcy would nced to obtain
proof of parking and subjcct to City rcview.
Vice Chair Zimmerman closed the public hearing at 9:26 p.m.
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DR~~;FT
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ARDEN HILLS PLANNING COMMISSION - MAY 3, 2006
14
Commissioncr Bczdicek moved, sccondcd by Vice Chair Zimmernlan, to approve
Planning Case No. 06-016, Special Use Pcrmit for Highcr and Special Education for
1212 Red Fox Road based on thc findings of fact and subjcct to thc four conditions as
outlined in staffs rcport datcd April 20, 2006 and adding a condition that if emollmcnt
excecds the estimatcd 80 studcnts that additional proof of parking at thc ratio of 1 parking
space pcr additional studcnt be providcd to City staff subjcct to City rcvicw.
The motion to rccommend approval of the spccial usc pcrmit for higher and special
education at 1212 Rcd Fox was approvcd (4-2 Commissioncrs Larson and McClung
opposcd).
DRAFT
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May 22, 2006, City Council Mccting
Attachment 7 E- 2
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Attachment 7E-3
Report to the Planning Commission
Available online at:
Iltto://www.ci.arde!l-hills.mn.us/Couneil.-'lild Committees/Planning Commission/Mav06PC.htm
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May 22, 2006, City Council Mceting
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Prepared by: MLO
Depl.: O&M
Council Mtg. Date: 5/22/2006
Final Action Needed By:
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~HlLLS
City of Arden Hills
Request for COlIDCll Action
Agenda Item ~X~,IS"e~Sion
;J~!L,~."",., .,;<.......-.. .
PTRC Vision Plan Strateqies
Budgeted Amount:
Actual Amount:
Funding Source:
Council Action Request:
The Parks, Trails, and Recreation Committee (PTRC) will be present to discuss their DRAFT Vision Plan
Strategies with the City Council.
Staff Recommendation:
Staff recommends scheduling further discussion on the DRAFT strategies regarding funding options at a
future work session.
Advisory Commission Action:
r--------.~-
Commission
f----...-..-
I
i
Date
Action
:r:=____N~i~pli<:~l:>le_.
51.1.6..f.2..9..9Ll_____._. ... .._.'3~_v!e'l1l"p....
, ..Notapplicable
.F'lanllin.9...___
PTRC
Supporting Documents (which are attached to this Action Form):
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~ Memo/Letter:
PTRC Draft Parks and Trails Strategies
Email from Tom Moore dated 4/12/06 regarding park benches
D Resolution (No. )
D Ordinance (No. )
D Engineering Recommendation:
D Attorney Recommendation:
DOther:
Financial Implications:
Funding of strategies will need to be a discussion at a future worksession.
Administrator/Staff Comments:
The information is provided for review.
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. Page 1 of 1
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~HILLS
MEMORANDUM
DATE:
May 18, 2006
AGENDA ITEM: Work Session
TO: Mayor and Council
Michcllc Wolfc; City Administrator
FROM: Michelle Olson, Recreation Program Supervisor -?r7@
SUBJECT: Review of the 2006 Parks and Trails Stratcgies
Back!!found
At the April 10, 2006 rcgular City Council meeting the Parks, Trails, and Recreation Committce
(PTRC) prescnted a DRAFT vision statement for parks and trails for the City of Ardcn Hills.
The City Council and the PTRC discussed and revised the DRAFT vision statcmcnt. The City
Council approvcd the Vision Statement at their April 24, 2006 regular City Council mccting.
Staff and the PTRC were directed to idcntify priority strategies that flow from thc approved
vision statcmcnt and to present these at a work session following the regular City Council on
May 22, 2006.
Requested Council Action
Thc 2006 DRAFT Parks and Trails Stratcgies are attached for discussion bctwcen the PTRC and
City Council.
Staff Recommendation
Staff rccommends scheduling further discussion on the strategies rcgarding funding options at a
futurc City Council work session.
\\Metro-inet.us\ardenhills\PR&PW\Parks\Memos\06 Parks Trdils Strategies 06.doc
PARKS, TRAILS AND RECREATION COMMITTEE
STRATEGIES FOR PARKS AND TRAILS
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STRATEGIES FOR PARKS
I. Disk golf course at Ingerson Park
The PTRC gather information on the popularity of disk golf and found it to bc increasingly
popular. Thcrcfore, as one of our strategies, we recommcnd development of a disk golf
coursc at Ingcrson. The estimated cost is $7,500.
2. Fenced dog park at Parkshore
This currcntly undeveloped land south of Round Lake would well-scrvc thosc who need a
place to run their dogs off-leash. Staff estimates the cost of this development at $15,000.
3. Portable warming houses at Freeway and Valentine Parks
Thcsc parks sce increased use during the winter months and the current warming houses are
inadequatc. W c recommcnd new houscs for the 2007 skating season at an cstimated cost of
$9,000 for installation plus $1,800 per ycar for continued maintenancc.
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STRATEGIES FOR TRAILS
Trail developmcnt has lagged bchind our investment in park facilities for a number of years. Thc
PTRC recommends dcvclopment of an artcrial or "core" trail system that providcs access to all
areas of the community and in addition, provides badly needed access to thc trail systems in
adjacent communi tics and to thc rcgional trail systcm. But more than that, thcse trail segments
become an integral part ofthe ovcrall transportation network.
I. Tony Schmidt Park Railroad undcrpass
This improvcmcnt has becn schcdulcd for construction this ycar and will provide improved
acccss to the Park from neighborhoods to thc north utilizing already complctcd portions of
the Arden Hills trail network. It will also form a strong connection with other rccommcnded
arterial trails.
2. West sidc of Old Snelling from Highway 51 on the south to County Road E on the north.
We understand that this portion of highway is scheduled for improvcment during 2007. We
urge the council to allocatc funds for a trail as part ofthat reconstruction. This trail segment
is a kcy link in the major north-south artcrial through the city which will cventually conncct
the existing Arden Hills with thc new TCAAP developmcnt. This trail may be eligiblc for
municipal state-aid funding. In the future, we envision extcnding this trail to the south along .
thc west sidc of Highway 51.
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PTRC Strategies for Parks and Trails
Page 2
3. South sidc of County Road E from Old Snelling to Connelly
You'll remembcr this is the sidewalk that was bcfore thc Council a ycar or so ago and
included the grant application to MnDOT for complcting thc walkway over Highway 51.
Unfortunately, the grant application was not re-submittcd this past Decembcr but we urge the
Council to rcapply ncxt ycar and carmark funds for completing this very important trail link
In addition to scrving as a link to Freeway Park and the comrnercial development to the cast,
this walkway is an important park of a longer east-wcst artcrial transversing the city from
west to cast.
4. East sidc of Old Snelling from County Road E to Highway 96
This is a continuation oftrail segment 2 and would include reworking of the railroad
underpass north of Lindey's as well as a gradc separation at Highway 10 and 96 to thc north.
Again, wc fcel that this segment is crucial to improved circulation between the cxisting and
new portions of Arden Hills.
5. North side ofLakc Johanna Boulevard from County Road E on thc wcst to Old Snclling on
thc east.
Dcvelopment of this trail segment would complctc thc southcrn cast-west arterial through the
city. It is heavily used now - year round - by rcsidcnts and studcnt from Bethel Collegc and
that use is likely to increase with thc growing populaIity of Tony Schmidt Park and the
County's completion of the trail link under thc railroad (Scgmcnt 1). Ramsey County has
rcquested the Metropolitan Council to dcsignate Tony Schmidt as a regional park which will
further incrcase its visitor use. As a rcsult, Ardcn Hills may bc eligible for regional park
funds to improvc this trail and providc safe access to thc park.
6. Traffic signals at County Road E and Old Snelling
This interscction bccomcs a major connector in the arterial trails system and trails approach
and leave the intcrscction form different sides of the street. For example, we recommcnd a
trail on the west sidc of Old Snelling south of County Road E but on thc cast side to the north
of County Road E. This samc is true ofthc east-west connector. For this reason, and
bccause ofthe high vehicular traffic count, we recommcnd signalization of this intcrscction.
7. South side of Highway 96 from North Heights Church on the east to Old Highway 8 and
Long Lake Regional Park on the wcst.
This rail segment would complete the northern east-west arterial through the city by linking
with thc cxisting trails along Highway 96. It would provide better access to city hall and thc
dcvelopment in TeAAP as well as providing safe access to the land and water-based
rccreational opportunitics afforded by Long Lake Regional Park and the Rice Creek trail
system leading to the Mississippi River.
Pagc 1 of2
Michelle Olson
From: Tom Moore
Sent: Wednesday, April 12, 2006 7:59 PM
To: Michelle Wolfe
Cc: Michelle Olson
Subject: Playstructure Benches at City Parks.
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Michelle, there are currently 14 City Parks located in the City of Arden Hills, of which 11 have a playstructure. Today during my
spring inspection I visited all 11 playstructures. I also reviewed the number of park benches located within a reasonable viewing
area of the playstructure. These are my findings;
PARK
Arden Manor
lLQfBenches
0*
Arden Oaks
Cummings
Fioral
2
Freeway
1
Hazelnut
Ingerson
1
Perry
1
.
Royal Hills
1
Sampson
2
Vaientine
* The design of this park and its accompanying playstructure were constructed so that the park shelter was intentionally located
close to the playstructure. The park shelter holds three picnic tables. The purpose of this design was to serve as a sitting area
with the intent of bringing families of the Mobile Home Park together and thus fostering a sense of community.
QTH!;R CQ.N5.IDERATlONS
. Cummings and Hazelnut playstructures have some built up seating areas directly incorporated into the wood retaining wall
that surrounds the playstructure.
. 6 out of 11 parks with a playstructure have a picnic shelter and/or a park pavilion with three to four picnic tables within a
reasonable viewing distance of the playstructure.
. Out of the 5 remaining parks that do not have a picnic shelter or park pavilion; all have received two to four picnic tables
that are located within a reasonable viewing area of the playstructure.
Thomas J. Moore
Operations and Maintenance Director
City of Arden Hills
Phone: 651634-5133 Fax 651-634-5137
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5/1 8/2006