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CITY OF CENTERVILLE COUNCIL
MEETING & WORK SESSION AGENDA
CITY OF CENTERVILLE
BOARD OF REVIEW & EQUALIZATION
(6 :30 P.M.) (Mr. Ken Tolzmann)
Wednesday, April 11, 2012
6:30 p.m. or shortly thereafter
OPEN FORUM 6:30 p.m.: An opportunity for members of the public to address the City Council on items not on
the current agenda. Items requiring Council action may be deferred to staff or Boards and Commissions for
research and future Council Agendas if appropriate. You will be limited to two (2) minutes and we ask that you
conduct yourself in a professional, courteous manner, and refrain from the use of profanity. Failure to abide by this
policy may result in the loss of your privilege to speak. Persons wishing to speak will be required to complete a
sign -up sheet and give it to the Mayor or a Staff person by 6:15 p.m.
COUNCIL MEETING (Following Board of Review & Equalization)
h CALL TO ORDER
1. Roll Call
II. PUBLIC HEARING(S)
1TI. APPROVAL OF AGENDA
IV. APPROVAL OF MINUTES
1. March 28, 2012 City Council Meeting Minutes (Pages 1 -3)
2. March 28, 2012 City Council Work Session Meeting Minutes (Page 4)
V. CONSENT AGENDA
1. City of Centerville March 29, 2012 through April 11, 2012 Claims (Check
#27151 - 27181) (Page 5 -6)
2. Centennial Fire District Claims through March 27, 2012 (Check #5255
Payroll & Check #5256 -5286) (Page 7)
3. Encroachment Agreement — Fence, 7316 Brian Drive (Page 8)
4. Parks & Recreation Committee Recommendation to Approve: (Page 9)
a. Centennial Soccer Club's Request to Utilize Laurie LaMotte
Memorial Park Soccer Fields from April 1 to July 1, 2012 Monday —
Thursday from 4:00 — 9:00 p.m.
b. Ms. Amy Anderson Request to Utilize Hidden Spring Park for a
Wedding on June 16, 2012 from 3:30 — 5:30 p.m.
C. Cub Scout Pack 432 Rocket Launch Request to Utilize Laurie
LaMotte Memorial Park .Tune 2 with Alternative Date of June 23,
2012 from 9:00 — 3:00 p.m.
d. Expend $30 for the Purchase of Ice Cream for The Jam on July 27,
2012 @ Hidden Spring Park
VI. AWARDSIPRESENTATIONS !APPEARANCES
1. Mr. Steve McDonald, ABDO, Eick & Meyers — 2011 Audit Presentation
2. Mr. Wayne LeBlanc, Report on Blue Herons (Pages 10 -13)
VII. OLD BUSINESS
VIII. NEW BUSINESS
1. Approval of the 2011 Audit
2. Consider Purchasing Surplus County Property
a. 7261 Main Street (Pages 14 -15)
b. 1798 Main Street (Pages 16 -17)
3. Planning & Zoning Commission Recommendation to Amend City Code,
Chapter 156.030, B -1 Zoning District, Conditional Use (Pages 18 -24)
IX. ANNOUNCEMENTS/UPDATES
1. City Administrator Larson
a. Colored Concrete Study — MNDot
2. Joint Work Session with P & Z and P & R on May 9 @ 7:00 p.m. t
X. CLOSED EXECUTIVE SESSION (Unless Otherwise Noted)
1. Performance Review of City Administrator Larson
XI. RECONVENE TO REGULARLY SCHEDULED MEETING
1. Performance Review of City Administrator Larson
XII. ADJOURNMENT
* *REMINDERS **
Parks & Recreation Committee Annual Park Clean Up — April 21, 2012 (Meet @ City Hall &
Disburse from there at 8:30 a.m.)
Planning & Zoning Commission Meeting — May 1, 2012, 6:30 p.m. Council
Parks & Recreation Committee Meeting— May 2, 2012, 6:30 p.m. Council Chambers
City Council Meeting — April 25, 2012, 6:30 p.m. Council Chambers
City Council Meeting — May 9, 2012, 6:30 p.m. Council Chambers
City of Centerville
Board of Equalization Meeting
Centerville, Minnesota
April 11, 2012
M8 Streel, t ° enf raaf(, a}'. ^1 55tl4,h
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City of Centerville
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AssessmentCalendar ..........................................................................................
............................... 3
The2012 Assessment ..........................................................................................
..............................4
QuintileMap ...........................................................................................................
..............................5
Reassessment......................................................................................................
............................... 6
MarketValue .........................................................................................................
..............................6
Authority of the Local Board of Appeal and Equalization ....................................
..............................7
MarketValues .......................................................................................................
.............................10
2011 -2012 Market Value Comparison ................................................................
.............................11
Residential Appraisal System ..............................................................................
.............................12
SalesStudies ........................................................................................................
.............................12
SalesStatistics Defined .......................................................................................
.............................13
Current Sales Study Statistics .............................................................................
.............................14
2012 Anoka County Ratio Study .........................................................................
.............................14
Residential Tax Changes Examined ...................................................................
.............................15
2012 Real Estate Tax Information .......................................................................
.............................16
AppealsProcedure ...............................................................................................
.............................17
SampleMarket Value Notice ...............................................................................
.............................19
Sample Pay 2012 Property Tax Statement ........................................................
.............................20
Anoka County Final Pay 2012 Tax Rates ...........................................................
.............................23
2
City of Centerville
2012 Assessment Calendar
March 1
Final day to file for 1 b with Commissioner of Revenue
January 2
2012 Market Values for Property Established
February 1
Final Day to Deliver Assessment Records to County
February 1
Final Day to File for an Exemption from Taxation
March 1
Final day to file for 1 b with Commissioner of Revenue
March 18
2012 Valuation Notices Mailed
April 13
Local Board of Appeal and Equalization
April 30
Final Day to File a Tax Court Petition for 2011 Assessment
May 15
First Half Payable 2012 Taxes Due
May 29
Final Date for Manufactured homes assessed as personal
property to establish homestead
May 31
State Board of Equalization
June 11
County Board of Appeal and Equalization (6:00 PM)
July 1
2012 Assessment Finalized
July 1
Date by which taxable property becomes exempt
August 15
Final Day to File for 2011 Property Tax Refund
August 31
Final Day to Pay the First Half Manufactured Home Taxes
September 1
2011 Abstract to the Department of Revenue
October 15
Second Half Pay 2012 Taxes Due
November 15
Anticipated Day to Mail pay 2013 Proposed Tax Notices
December 1 Last Day to Establish Homestead for pay 2013
December 15 Final Day to File Homestead Application for pay 2013
3
City of Centerville
The 2012 Assessment
The 2012 assessment should be a reflection of the 2011 market conditions. Sales of
property are constantly analyzed to chart the activity of the market place. The
Assessing staff does not create value; they only measure its movement.
Assessing property values equitably is part science, part judgment and part
communication skill. Training as an assessor cannot tell us how to find the "perfect"
value of a property, but it does help us consistently produce the same estimate of
value for identical properties. That after all, is the working definition of equalization.
As of January 2, 2012, there were 1,609 parcel /accounts in the City. That is up 12
parcels from 2011. This total includes:
• 1,452 residential parcels
• 95 non - taxable parcels
• 79 commercial and industrial parcels
• 2 apartment/nursing home /man. housing parcels
• 0 manufactured home accounts
• 1 personal property accounts
• 0 railroad parcels
• 8 agricultural parcels
• 0 utility parcels
Current state law mandates that all property must be re- assessed each year and
physically reviewed once every five years. We also inspect all properties with new
construction each year. During 2011 1 reviewed 302 existing residential &
commercial properties.
A map illustrating the areas we recently reviewed and those areas to be visited in the
future is presented on the following page.
4
City of Centerville
For the 2012 Assessment, all commerciaUndustrial & Residential townhomes were
re- assessed in conformity with the mandatory 20% quintile revaluation of the State
of Minnesota.
With respect to the revaluation of Residential Townhomes, there are two major townhome
developments in the City of Centerville, Willow Glen and Eagle Pass.
Willow Glen saw the biggest change in market values from the 2011 assessment, with a 21%
overall decline in market value estimates. This was a direct result of the impact of foreclosure
sales observed in said common interest community. Upon completion of the reassessment, a
95% assessment ratio was observed in compliance with our goal of equalization amongst all
properties in the City.
Eagle Pass, also saw changes in market values from last years assessment. While not as
significant as those observed in Willow Glen, Eagle Pass saw an overall decline of 11% over last
years assessment. Upon completion of the reassessment, a 94% assessment ration was
observed which again, is our goal in equalizing all property types in the City of Centerville.
With respect to the commercial /industrial segment of the City, the primary focus was put on the
confirmation of the physical characteristics of each parcel which is used in the valuation of each
parcel. While there were minimal commercial /industrial sales in the City, Countywide there were
21 qualified arms length sales from which to extract trends and the creation of per sq. ft. rates
used in the valuation of the City's commercial /industrial properties.
With respect to the Pay 2014 assessment, lakeshore & Centerville downtown are scheduled to be
reviewed. A final decision on the overall scope of the Pay 2014 assessment will be made upon
completion of the Pay 2013 appeal period which ends mid -June 2012.
5
City of Centerville
Reassessment
State Statute reads: "All real property subject to taxation shall be listed and
reassessed every year with reference to its value on January 2nd preceding the
assessment." This has been done, and the owners of property in Centerville
have been notified of any value change. Minnesota Statute 273.11 reads: "All
property shall be valued at its market value." It further states that "In estimating
and determining such value, the Assessor shall not adopt a lower or different
standard of value because the same is to serve as a basis for taxation, nor shall
the assessor adopt as a criterion of value the price for which such property
would sell at auction or at a forced sale, or in the aggregate with all the property
in the town or district, but the assessor shall value each article or description of
property by itself, and at such sum or price as the assessor believes the same to
be fairly worth in money." The Statute says all property shall be valued at
market value, not may be valued at market value. This means that no factors
other than market factors should affect the Assessor's value and the subsequent
action by the Board of Equalization.
Market Value
Market value has been defined many different ways. One way used by many
appraisers is the following:
The most probable price that a property should bring in a competitive and open
market under all conditions requisite to a fair sale, the buyer and seller each
acting prudently and knowledgeably, and assuming the price is not affected by
any undue stimulus. Implicit in this definition is the consummation of a sale as
of a specified date and the passing of title from seller to buyer under conditions
whereby:
(1) buyer and seller are typically motivated:
(2) both parties are well informed or well advised, and acting in what they
consider their own best interests;
(3) a reasonable time is allowed for exposure in the open market;
(4) payment is made in terms of cash in U.S. dollars or in terms of financial
arrangements comparable thereto;
(5) the price represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions granted
by anyone associated with the sale.
6
City of Centerville
Authority of the Local Board of Equalization
Assessments of property are made to provide the means for the measuring of
the relative share of each taxpayer in the meeting of the costs of local
government. It is the duty of the Assessor to assess all real and personal
property except that which is exempt or taxable under some special method of
taxation. If the burden of local government is to be fairly and justly shared
among the owners of all property of value, it is necessary that all taxable
property be listed on the tax rolls and that all assessments be made accurately.
Whenever any property that should be assessed is omitted from the tax rolls, an
unfair burden falls upon the owners of all property that has been assessed. If
any property is undervalued in relation to the other property on the assessment
record, the owners of the other property are called upon automatically to
assume part of the tax burden that should be borne by the undervalued
property. Fairness and justice in property taxation demands both completeness
and equality in assessment.
Minnesota Statutes Section 274.01 provides that the council of each city shall
be or appoint a Board of Appeal and Equalization. The charter of certain cities
provides for the establishment of a Board of Equalization. The provisions of
Section 274.01 and this regulation apply to all Boards of Appeal or Boards of
Equalization.
The 2003 Legislature enacted State Statute 274.014 which requires that there
be at least one member at each meeting of a Local Board of Appeal and
Equalization (beginning with the 2006 local boards) who has attended an
appeals and equalization course developed or approved by the Commissioner
of Revenue within the last four years. (The member must attend the course by
no later than January 1, 2006.) Councilmembers Ben Fehrenbacher and Jeff
Paar, have met this requirement for the City of Centerville.
Section 274.01 states the county assessor shall fix a date for each Board of
Appeal and Equalization to meet for the purpose of reviewing the assessment of
property in its respective town or city. The county assessor is required to serve
written notice to the clerk of each of such bodies on or before February 15th of
each year.
These meetings are required to be held between April 1 st and May 31 st; and the
clerk of the Board of Appeal and Equalization is required to give published and
posted notice at least ten days before the date set for the first meeting.
The Board of Appeal and Equalization of any city, unless a longer period is
approved by the Commissioner of Revenue must complete its work and adjourn
within twenty days (20) from the time of convening specified in the notice of the
clerk. No action taken subsequent to such date shall be valid
A request for additional time in order to complete the work of the Board of
Appeal and Equalization must be addressed to the Commissioner of Revenue in
writing. The Commissioner's approval is necessary to legalize any procedure
subsequent to the expiration of the twenty -day period. The Commissioner of
Revenue will not, however, extend the time for local Boards of Appeal and
FA
City of Centerville
Equalization to meet beyond the time when the County Board of Equalization
meets, which is the final two weeks of June.
The authority of the local Board extends over the individual assessments of real
and personal property. The Board does not have the power to increase or
decrease by percentage all of the assessments in the district of a given class of
property. Changes in aggregate assessments by classes are made by the
County Board of Equalization.
Although the Local Board of Appeal and Equalization has the authority to
increase or reduce individual assessments, the total of such adjustments must
not reduce the aggregate assessment made by the Assessor by more than one
percent of said aggregate assessment. If the total of such adjustments does
lower the aggregate assessment made by the Assessor by more than one
percent, none of the adjustments will be allowed. This limitation does not apply,
however, to the correction of clerical errors or to the removal of duplicate
assessments.
The Local Board of Appeal and Equalization does not have the authority in any
year to reopen former assessments on which taxes are due and payable. The
Board considers only the assessments that are in process in the current year.
Adjustment can be made only by the process of abatement or by legal action.
In reviewing the individual assessments, the Board may find instances of
undervaluation. Before the Board can raise the market value of property it must
notify the owner. The law does not prescribe any particular form of notice
except that the person whose property is to be increased in value must be
notified of the intent of the Board to make the increase. The Local Board of
Appeal and Equalization meetings assure a property owner an opportunity to
contest any other matter relating to the taxability of their property. The Board is
required to review the matter and make any corrections that it deems just.
When a Local Board of Appeal and Equalization convenes, it is necessary that a
majority of the members be in attendance in order that any valid action may be
taken. The local assessor is required by law to be present with his /her
assessment books and papers. He /she is required also to take part in the
proceedings but has no vote. In addition to the local assessor, the county
assessor or one of his /her assistants is required to attend. The Board should
proceed immediately to review the assessments of property. The Board should
ask the local assessor and county assessor to present any tables that have
been prepared, making comparisons of the current assessments in the district.
The county assessor is required to have maps and tables relating particularly to
land values for the guidance of Boards of Appeal and Equalization.
Comparisons should be presented of assessments of types of property with
previous years and with other assessment districts in the same county.
It is the primary duty of each Board of Appeal and Equalization to examine the
assessment record to see that all taxable property in the assessment district has
been properly placed upon the list and valued by the assessor. In case any
property, either real or personal, has been omitted; the Board has the duty of
making the assessment.
The complaints and objections of persons who feel aggrieved with any
assessments for the current year should be considered very carefully by the
s
City of Centerville
Board. Such assessments must be reviewed in detail and the Board has the
authority to make corrections it deems to be just. The Board may recess from
day to day until all cases have been heard. If complaints are received after the
adjournment of the Board of Appeal and Equalization they must be handled on
the staff level; as a property owner cannot appear before a higher board unless
he or she has first appeared at the lower board levels.
Pursuant to Minnesota Statute 274.01: The Board may not make an individual
market value adjustment or classification change that would benefit the property
in cases where the owner or other person having control over the property will
not permit the assessor to inspect the property and the interior of any buildings
or structures.
A non - resident may file written objections to his /her assessment with the county
assessor prior to the meeting of the Board of Appeal and Equalization. Such
objections must be presented to the Board for consideration while it is in
session.
Before adjourning, the Board of Appeal and Equalization should cause the
record of the official proceedings to be prepared. The law requires that the
proceedings be listed on a separate form which is appended to the assessment
book. The assessments of omitted property must be listed in detail and all
assessments that have been increased or decreased should be shown as
prescribed in the form. After the proceedings have been completed, the record
should be signed and dated by the members of the Board of Appeal and
Equalization. It is the duty of the county assessor to enter changes by Boards of
Appeal and Equalization in the assessment book of each district.
The Local Board of Appeal and Equalization has the opportunity of making a
great contribution to the equality of all assessments of property in a district. No
other agency in the assessment process has the knowledge of the property
within a district that is possessed jointly by the individual members of a Board of
Appeal and Equalization. The County or State Board of Equalization cannot
give the detailed attention to individual assessments that is possible in the
session of the Local Board. The faithful performance of duty by the Local Board
of Appeal and Equalization will make a direct contribution to the attainment of
equality in meeting the costs of providing the essential services of local
government.
The 2012 assessment should be a reflection of the 2010/2011 market conditions.
Sales of property are constantly analyzed to chart the activity of the market place.
9
City of Centerville
Market Values
After thorough studies of the sales in the market place are conducted, we establish the
assessed value of all real property. During the 2010/2011 study period, we recorded 73
sales, of which we considered 16 to be "arms- length" sales. There were 34
bank/foreclosure sales in Centerville during 2010/2011.
In accordance with the results of these sales studies, downward adjustments were made to
all areas of the city with certain styles and grades of homes having larger decreases than
others. This will more properly reflect current market trends.
According to the Minneapolis Area Association of Realtors, the average home sales
price in Centerville rose 4.3% between 2010 and 2011. This is an improvement from the
2.9% decline observed last year. This is a direct result of the increased demand for
homes in the City.
The 2011 assessment that is up for your review has a total unaudited assessed value of
$310,675,681. It reflects an approximate valuation decrease of 6.2% compared to the
2011 assessment. This is an improvement from the 6% decline observed last year.
Historical Changes in Taxable Market Value
2001 -2010
(Total does not include utility, exempt or forfeit)
10
Commercial &
Year
Apartment
Residential
Industrial
Total
% Chg
2010
$751,600
$323,922,600
$23,429,800
$348,104,000
-10.3%
2009
$776,500
$360,539,000
$26,724,100
$388,039,600
0.9%
2008
$762,400
$350,726,300
$31,861,800
$383,350,500
5.4%
2007
$748,100
$338,067,900
$25,063,100
$363,879,100
13.1%
2006
$689,500
$300,078,100
$20,888,200
$321,655,800
11.8%
2005
$638,900
$268,075,500
$19,047,800
$287,762,200
14.1%
2004
$578,200
$232,902,300
$16,972,700
$250,453,200
13.4%
2003
$532,400
$206,173,700
$14,180,800
$220,886,900
26.5%
2002
$388,800
$163,024,700
$11,198,300
$174,611,800
14.2%
2001
$378,500
$141,621,500
$10,949,500
$152,949,500
8.0%
10
City of Centerville
2010 -2011 Market Value Comparison
City of Centerville
Residential Appraisal System
KA
Per State Statute, each property must be physically inspected and individually
appraised once every five years. For this individual appraisal, or in the event of an
assessed value appeal, we use two standard appraisal methods to determine and verify
the estimated market value of our residential properties:
1. First, an appraiser inspects each property to verify data. If we are unable to view
the interior of a home on the first visit, a notice is left requesting a return telephone
call from the owner to schedule this inspection. Interior inspections are necessary
to confirm our data on the plans and specifications of new homes and to determine
depreciation factors in older homes.
To calculate the estimated market value from the property data we use a Computer
3. A comparative market analysis is used to verify these estimates. The properties
used for these studies are those that most recently have sold and by computer
analysis, are most comparable to the subject property taking into consideration
construction quality, location, size, style, etc. The main point in doing a market
analysis is to make sure that you are comparing "apples with apples ". This will
make the comparable properties "equivalent to" the subject property and establish a
probable sale price of the subject.
These three steps give us the information to verify our assessed value or to adjust it if necessary.
Sales Studies
According to State Law, it is the assessor's job to appraise all real property at market
value for property tax purposes. As a method of checks and balances, the
Department of Revenue uses statistics and ratios relating to assessed market value
and current sale prices to confirm that the law is upheld. Assessors use similar
statistics and sales ratios to identify market trends in developing market values.
12
Assisted Mass Appraisal (CAMA) system
based on a reconstruction less depreciation
method of appraisal. The cost variables and
m IM
land schedules are developed through an
o
analysis of stratified sales within the city. This
p
method uses the "Principle of Substitution" and
buyer have to to
calculates what a would pay
„
replace each home today less age dependent
depreciation.
3. A comparative market analysis is used to verify these estimates. The properties
used for these studies are those that most recently have sold and by computer
analysis, are most comparable to the subject property taking into consideration
construction quality, location, size, style, etc. The main point in doing a market
analysis is to make sure that you are comparing "apples with apples ". This will
make the comparable properties "equivalent to" the subject property and establish a
probable sale price of the subject.
These three steps give us the information to verify our assessed value or to adjust it if necessary.
Sales Studies
According to State Law, it is the assessor's job to appraise all real property at market
value for property tax purposes. As a method of checks and balances, the
Department of Revenue uses statistics and ratios relating to assessed market value
and current sale prices to confirm that the law is upheld. Assessors use similar
statistics and sales ratios to identify market trends in developing market values.
12
City of Centerville
A sales ratio is obtained by comparing the assessor's market value to the adjusted sales price of
each property sold in an arms - length transaction within a fixed period. An "arms- length"
transaction is one that is generated after a property has had sufficient time on the open market,
between both an informed buyer and seller with no undue pressure on either party. The median
or mid -point ratios are calculated and stratified by property classification.
The only perfect assessment would have a 100% ratio for every sale. This is of course, is
impossible. Because we are not able to predict major events that may cause significant
shifts in the market, the state allows a 15% margin of error.
The Department of Revenue adjusts the median ratio by the percentage of growth from the
previous year's abstract value of the same class of property within the same jurisdiction.
This adjusted median ratio must fall between 90% and 105 %. Any deviation will warrant a
state mandated jurisdiction -wide adjustment of at least 5 %. To avoid this increase, the
Anoka County Assessor requests a median sales ratio of 94.5 %.
Countywide, we have the ability to stratify the ratios by style, age, quality of construction,
size, land zone and value. This assists us in appraising all of our properties closer to our
goal ratio.
Sales Statistics Defined
In addition to the median ratio, we have the ability to develop other statistics to test
the accuracy of the assessment. Some of these are used at the state and county
level also. The primary statistics used are:
Aggregate Ratio: This is the total market value of all sale properties divided by the
total sale prices. It, along with the mean ratio, gives an idea of our assessment
level. Within the city, we constantly try to achieve an aggregate and mean ratio
of 94% to 95% to give us a margin to account for a fluctuating market and still
maintain ratios within state mandated guidelines.
Mean Ratio: The mean is the average ratio. We use this ratio not only to watch our
assessment level, but also to analyze property values by development, type of
dwelling and value range. These studies enable us to track market trends in
neighborhoods, popular housing types and classes of property.
Coefficient of Dispersion (COD): The COD measures the accuracy of the assessment. It is
possible to have a median ratio of 93% with 300 sales, two ratios at 93 %, 149 at 80%
and 149 at 103 %. Although this is an excellent median ratio, there is obviously a great
inequality in the assessment. The COD indicates the spread of the ratios from the mean
or median ratio.
13
City of Centerville
The goal of a good assessment is a COD of 10 to 20. A COD under 10 is considered
excellent and anything over 20 will mean an assessment review by the Department of
Revenue.
Price Related Differential (PRD): This statistic measures the equality between the
assessment of high and low valued property. A PRD over 100 indicates a regressive
assessment, or the lower valued properties are assessed at a greater degree than the
higher. A PRD of less than 100 indicates a progressive assessment or the opposite. A
perfect PRD of 100 means that both higher and lower valued properties are assessed
exactly equal.
Current Sales Study Statistics
The following statistics are based upon ratios calculated using 2010 pay 2011 market values
and October 2010 - September 2011 sales. These are the ratios that our office uses for
citywide equalization, checking assessment accuracy, and predicting trends in the market.
Statistic
2012
Median Ratio:
94.8
Aggregate Ratio:
94.6
Mean Ratio:
93.5
COD:
4.9
PRD:
100
2012 Anoka County Ratio Study
Municipality
Sales
Median Ratio
Coefficient
County of Anoka
1148
94.5
7.5
Andover
128
94.0
6.8
Anoka
60
96.4
8.8
Blaine
264
94.6
7.3
Circle Pines
28
94.2
7.2
Columbia Heights
81
93.9
8.8
Coon Rapids
168
94.8
6.1
Fridley
72
95.1
8.4
Lino Lakes
77
94.3
8.3
Columbus
7
94.5
3.6
Spring Lake Park
12
94.2
6.4
14
City of Centerville
Residential Tax Changes Examined
Although the Assessor's Office is considered by many to be the primary reason for any property
tax changes, there are actually several elements that can contribute to this change, including,
but not limited to:
• Changes in the approved levies of individual taxing jurisdictions.
• Bond referendum approvals.
• Tax rate changes approved by the State Legislature.
• Changes to the homestead credit, educational credits, agricultural aid, special programs (including
"This Old House ", limitations on increases in value) approved by the State Legislature.
• Changes in assessed market value.
• Changes in the classification (use) of the property.
A combination of any of these factors can bring about a change in the annual property tax bill.
2012 Centerville Residential Ratio by Zone
Zone /Code Neighborhood Desc. #Sales Median Coefficient
CE01
AGRICULTURAL
0
CE02
DOWNTOWN CENTERVILLE
0
CE03
NORTHSIDE AVERGE
7
91.5 7.8
CE04
2.5 TIP 10 ACRE RES
0
CE05
LAKESHORE
1
101 na
CE06
SOUTHSIDE AVERAGE
0
CE07
ABOVE AVERAGE RES
1
94.2 6.7
CE08
AVERAGE TOWNHOMES
1
91 na
CE09
ABOVE AVERAGE TOWNHOMES
6
94.9
ALL ZONES
16 94.8 4.9
15
City of Centerville
2012 Real Estate Tax Information
The 2012 real estate tax bills were sent out around the middle of March. A brief review
of the tax procedure is provided.
Discussion
The real estate tax is an ad valorem tax; that is, a tax levied based on the value of the
property. The calculation of the tax requires two variables, a tax capacity value and the
district tax capacity rate applicable to each individual property.
Tax Capacity
Tax capacity value is a percentage of the taxable market value of a property. State law
sets the percent. Determination of tax capacity values have historically changed over
the years although the payable 2012 are mostly unchanged from 2011. For the taxes
payable in 2012 the rates are as follows:
Tax capacity value for residential homestead property is determined as follows:
Res. Homestead (1A) Taxable Market Value First $500,000 @ 1.00%
Taxable Market Value Over $500,000 @ 1.25%
Tax capacity value for rental residential property is determined as follows:
One unit (413131) Taxable Market Value First $500,000 @ 1.00%
Taxable Market Value Over $500,000 @ 1.25%
Two to three unit s (4131) Taxable Market Value All @ 1.25%
Apts 4+ units (4A) Estimated Market Value All @ 1.25%
Low Inc. Rental Housing Estimated Market Value All @ .75%
Tax capacity value for commercial /industrial property is determined as follows:
Commercial /Industrial (3A) Estimated Market Value First $150,000 @ 1.50%
Over $150,000 @ 2.00%
16
City of Centerville
Appeals Procedure
Each spring Anoka County sends out a property tax bill. Three factors that affect the tax bill are:
1. The amount your local governments (town, city, county, etc.) spend to provide services to
your community,
2. the taxable market value of your property, and
3. the classification of your property (how it is used).
The assessor determines the final two factors. You may appeal the value or classification of your
property.
Informal Appeal
Property owners are encouraged to call the appraiser or assessor whenever they have
questions or concerns about their market value, classification of the property, or the
assessment process.
0 Almost all questions can be answered during this informal appeal process
0 When taxpayers call questioning their market value, every effort is made to make an
appointment to inspect properties that were not previously inspected.
0 If the data on the property is correct, the appraiser is able to show the property owner
other sales in the market that support the estimated market value.
0 If errors are found during the inspection, or other factors indicate a value reduction is
warranted, the appraiser can easily make the changes at this time.
Local Board of Equalization
0 The Local Board of Equalization includes the mayor and city council members.
0 The Board meets during April and early May.
0 Taxpayers can make their appeal in person or by letter.
0 The assessor is present to answer any questions and present evidence supporting their
value.
County Board of Appeal and Equalization
In order to appeal to the County Board of Appeal and Equalization, a property owner must first
appeal to the Local Board of Appeal and Equalization.
The County Board of Appeal and Equalization follows the Local Board of Appeal and
Equalization in the assessment appeals process.
Their role is to ensure equalization among individual assessment districts and classes of
property.
MA
City of Centerville
0 The board meets in June. In 2012 it will commence on June 11 at 6:00 pm.
0 A taxpayer must first appeal to the local board before appealing to the county board.
Decisions of the County Board of Appeal and Equalization can be appealed to tax court.
Minnesota Tax Court
The Tax Court has statewide jurisdiction. Except for an appeal to the Supreme Court, the Tax
Court shall be the sole, exclusive and final authority for the hearing and determination of all
questions of law and fact arising under the tax laws of the state. There are two divisions of tax
court: the small claims division and the regular division.
The Small Claims Division of the Tax Court only hears appeals involving one of the following
situations:
• The assessor's estimated market value of the property is <$300,000
• The entire parcel is classified as a residential homestead and the parcel contains no more
than one dwelling unit.
• The entire property is classified as an agricultural homestead.
• Appeals involving the denial of a current year application for homestead classification of the
property.
The proceedings of the small claims division are less formal and property owners often
represent themselves. There is no official record of the proceedings. Decisions made by the
small claims division are final and cannot be appealed further. Small claims decisions do not set
precedent.
The Regular Division of the Tax Court will hear all appeals, including those within the jurisdiction
of the small claims division. Decisions made here can be appealed to a higher court.
The principal office for the Tax Court is located in St. Paul. However, the Tax Court is a circuit
court and can hold hearings at any other place within the state so that taxpayers may appear
with as little inconvenience and expense to the taxpayer as possible. Appeals of property
located in Anoka County are heard at the Anoka County Courthouse, with trials scheduled to
begin on Thursdays. Three judges make up the Tax Court. Each may hear and decide cases
independently. However, a case may be tried before the entire court under certain
circumstances.
The petitioner must file in tax court on or before April 30 of the year in which the tax is payable.
18
City of Centerville
Sample Notice
i+Noti eIof Valu and Classification - County of Anok
- This is Ir of a bill
Property Records and Taxation This fornn is to notify you of he rnarkal value and olassfiaaltan oil your property
Wheat R. Sutherland for assessment year 2011 The property iaxe8 your will pay in 2012
Anoka County Asgassor wilt be based on this valuation and classiriodluon.
2100 3rd Avenue
Anoka MN 5530,3-2281
(763)323.5475'
ww w.co anolka nn us
FIELDS (ERIC & 0RIDGETTE
39035 Ftl I.MORE ST NE
EAST BETHEL MN 55011.9283"
Property information is available for
viewing IMonday'• Friday, 8,00 am, -
4.30sp.m at Me Anoka County
Government Center Room 165 Public
Research Area, 2100 3rd Ave.,
Anoka or online 'at
wwwco.anoka mn.us
071000
� e s` k' .3 1 x k` � �a� t� ✓ f! f p
"M " I" , 115�LFf,
THE W 165 FT OF E 183 FT Of NE114 OF INW114 OF SEC 19 TWP 31 RGE;23 (AS Io4EAS ALC E
LINES THEREOF) EX RD,'S1f'i3,3 TO EASE OF REC
384 f39T'IH AVE NE
BLAINE MN 55434 -01000 1 �
Property I.O.: 19- 31- 23- 21.0002
Assessment Year 2010 Assessment Year 2011
(For Taxes Payable in 2011) (For Taxes Payable Gin 2012)
CormmnlI nd Cxrmm/Ind
35x.. .M i' i i�f°�o. a✓0 �,�t:�T"
Assessment Year 2010 Assessment Year 2011
(For Taxes Payable in 20111 (For Tars Payable in 2012)
Estimated Market Value $169,700 '9153,400
_.
Taxalale Parlcf fllaltne 00 X103;400
Please read the back of this notice for important appeal) information,
n
19
City of Centerville
Taxpalyer(s)t SMITH JOHN 1,
1234 ANY ST
ANOKA, MN 55303
Property LID.: 03-01.01-01-1111
Property 1Ye5cription, UYIPS 10 & 111 BLK D
WATERVIEW HEIGHTS, SUBJT0 EASE OFRECORD
1234 ANYWHERE ST
ANOKA, MN 55303
Owner(s); SMITH JOHN L
P P'11 P �� RTY T ��
S7A E =MEN I X
ROPERTY'TAX
STATEMENT
PROPERTY TAX VALUES & CLASSIFICATION
TaxasPay
A§ Year: 2011 2012
Estimated Markel VDfiae: 177,51)0 176,700
Homestead Exchnioir 21,331
rnxable Marke Vatac I V,500 155,363
New improvernetiW
Expired Exclosionsi
Property Classification: R" Hscd Ides I
You may be efigible,16 setae ne or even two
$$$ ref ouls to reduce your property I(m
REFUND's".) Readibe back ofthiv stutement to
Taxes Payable Year:
Oil
Anoka County
1,
............
Use this arriount on Form MIPR to see ifyon are eligible lot a property tax reffind.
Larry W. Dafien, Division Manager
Property Records and Taxation
$2,356.37
2,
2 3 Avenne
4�w
Property Tax and Credits
Anoka, MN 55303-2281
Pooperty taxes before credits
V2,243.60
52,356.37
(763) 3 -5400
IN IT
wwvy.coAnoka.rnn.tts
Taxpalyer(s)t SMITH JOHN 1,
1234 ANY ST
ANOKA, MN 55303
Property LID.: 03-01.01-01-1111
Property 1Ye5cription, UYIPS 10 & 111 BLK D
WATERVIEW HEIGHTS, SUBJT0 EASE OFRECORD
1234 ANYWHERE ST
ANOKA, MN 55303
Owner(s); SMITH JOHN L
P P'11 P �� RTY T ��
S7A E =MEN I X
ROPERTY'TAX
STATEMENT
PROPERTY TAX VALUES & CLASSIFICATION
TaxasPay
A§ Year: 2011 2012
Estimated Markel VDfiae: 177,51)0 176,700
Homestead Exchnioir 21,331
rnxable Marke Vatac I V,500 155,363
New improvernetiW
Expired Exclosionsi
Property Classification: R" Hscd Ides I
You may be efigible,16 setae ne or even two
$$$ ref ouls to reduce your property I(m
REFUND's".) Readibe back ofthiv stutement to
Taxes Payable Year:
Oil
20 12
1,
............
Use this arriount on Form MIPR to see ifyon are eligible lot a property tax reffind.
Ffla by AtAgust I S. Irthis box is checked, yon owe dclincloem taxes and are not eligible,
$2,356.37
2,
i thLte amounts, on E I PR of axe eligible lair a s pecial rcf!md,—
S2,1243.60
Property Tax and Credits
I
Pooperty taxes before credits
V2,243.60
52,356.37
4.
Credits that reduce proper taxes
A. Agriculnwali rna&0 value credit
$UO
$0,00
B, Agi•icultarai preserve credit
$0,00
$0.00
5.
Property taxes after credits
$2,243,W
S2,356,37
Property 'tax by Jurisdiction
6.
County A. General coumy levy
S6 3U 1
V)39,40
R. Regional rail anthorio)
$21.14
$ 10. [1)
*
Coonly/nnunicipall pa blie safety radio system
$6 73
$7.29
*
City or Town
$08169
$78171
*
StWO gcrierril tax
50100
9).00
W.
School district: I 1 A , Voter approved tevies
$549.47
%2107
B. Offier lo it lvvics
$280.72
$217.78
lL
Special taxing districts A, Metropolitan special taxing disidos
$45.75
$50,71
B. Other special laxing districts
$23,09
$26.3 1
(.' Tax increment
$0,00
1), Fiscal disparity
$0.00
1 2,
Non-� irtolt voter approved referenda levies
SOMO
S 0, W
13
3 d tal rt tax before special am
) 43.60
S2,3 563 7
Special ;issessments
t 4,
SpoQiai Assessments & Solid waste management charge
S36,09
$24.02
t3. AR other speeini
$0.00
$0.00
Contuminadoa tax
so"flo
SOMO
15�
TOTAL PROPERTY TAX AND SPECIAL ASSUiSNIENTS
S2,279,69
$2,38
2"" HALF PAYMENT STUB — PAYABLE 201.2
]'a avoid penalty, pay on or before: October 115, 2012
Taixpaycr(s)t SMITH JOHN l,
1234 ANYWHERE ST
ANOKA, MN 55303
Property I.D.t 03-01-01-011-1111
Total Property'rax for 20 $2,380.39
Second -half payment date OCL 15- $1,190.20
Please hula de Pmywrly I. LI art Chec*
Make Ch•vk P avable Tw AxvAa Couid 1,
21 W 3"Ave-. A VOKA VN 55303- 2281
Uieck to indicaw addrcss correctioin on back,
I I I 1 111111 .1 g
�1111111-11=11111hecku a''h nolsend
20
City of Centerville
I fyou owned and oceripled thispouponly oil January 2, 2012 as youtfiomeqocad, yoxi may quality fiat one or bolls droll ale IoDowing
leiuontu�
I.. You may be eligilille ftir a leforo iryouf olcus exceeded certain mcorne- based thresholds, gpI( your loud houschold
triennia, N fess, than $100,780,
2. if YOU also owned and occullied this property on January 2" Nit l arts your hornestead, you may he ofigible far or refund if
your Property oaxes increased by nalle than 12 perccril and at Ickwt $1010 ovet last year
ff'Yoiji need Form M IVR mid mstnlcd(AIS.
miarresoar I Fax FaTill's
0111 (d51) 296-W44 adad Sarilion 1421
So, i'aLd, MN 5 5f46 -
plra sty g
Stutor Citizens Property Tax Deferral
'the Serum Citizen Dekwal ptorTam was esiablished its help senior cili/vtor having doff icufty paying Property taxes, 'I li is deferral Program, 0 seflooT eirilans to
leverage lbe equity in their horn, providing I wol plionary advanaages,
I, It I hors Olt; ainultral kjlll.of�pockvt paynicat An prorwroy ,axe" to 3 percent oftolol I iousehWd inconic, and
2 it provides prediclabi I hy. - lbe ealloarol you p a y % t i H nor Change too a s king as you Participate in this progranl.
Fo be c I igible, you must be 1) at least 65 penis old, 2) wroll a household ale ore, of $60,000 oar less, and 3r) blive I Wed in your horros for at least l'5 years. While in this
ploppa"), you will Only h"e 90 pay eisms equal to I percent of your nel ineriale, %koilli the remaining lax paid by a low iruerest bean by the Slate or Minnesota, 'flats is
not a tax forgi Weness program tho impaial lax along wilho accuniol I aned irnerest will bucorne is ben oil the triopeny I'm filturequisraction, siveh as Ul da stile or
diSposilkyll, of the estate. ' l`o receive start she ct and application, please "flL (65l) 55
Penalty for hate Payinent of Property
11 pay your first Inafrold second balfluotterty tax 216ICT the thre jlrlcs a penalty m ill be rKIded ill your nox. 'Ffic later yon pay, the gocaler the perially you musl pmy
I lie table badow shows one peorthy you will pay d'your property laNes nos not paid betbre the dalic shown
ApriMin'ral Iii-oracadi: It 010 dac 4als,
fte youl second II'll rprowny I.,s os� imn't is
Nwevitex 15 and y0. propeny is eloesdied
as miriatbuiel, iwoneiread praticity, die
pay fiant Na wnilvt 16 th-se, Now mhor
300 8% if yv�. Pay firom Dcoat"Inr I fluo"lil,
haniary t, rand to% U y.e rge, on holuary 2,
20 13 s late,
Aossatrual N.-Imormsuaids: If die due
date for yoke Wood d 19ol r r—lierly eax
twooneal w Noyslnbw 14 noed pwr priawrly is
vlassi total as agrivih wrap —a- horicsasid
� Wowpcfry� the Istnally roves ]firs We intyineals
Mrs; $% i fyou, pay Isom N&venawr 1 6
oil owglu No winbef,10, 1 2% 1 r y.,. p ra y Orlin
Doceivilsor l brouidt January 1; end 1 4 % it
you Imly or Jamnavy 2.20 Ei r lat.,
Not" I lie lases Ila perm nud P'.pairy
Immo,si oil kused pAmnlim.ni—ned beet
Z ns y the prated an 1 joualba-is Which ..
W OR same 611W as keep pul—ly —5,
.nd '.11WIl we %abArel la the n.onoc rea.11,
sd,,duleand licnall v nAe% 46 teal pnw-;y
orses, All aragrrn irnrmanvntta g-rivoyi—c—re,
den on fall ono, b.f.r. M.y M, 2012
Note to manufactured homeowners: The title to your maroulfiacftired heniccannot be isansiborn:d miters all current and
dclinquela licusilital propery tuxes tkic at the fiflw of the trannfier are paid.
IMPORTANTINFORMATION ABOU"I'VOUR PROPERTV'TAX STATEMENT
> Only one lax slatement per forreel is mailed perseaur. Stravortenis are nunled in mid to Into March, with, one exception ofalarrufacruird homes, Much are nailed
in mud o0hdVJane, A change in the owntaship recorded aftsa January I of den current year, will net rolitime the mailing ofa new lax siaterrient 'Thestalenicill
ivillbe sent totlieprevious owner /or laxpa."r. Mortgage refinance anal sac are consislon reasarts for a change in ffit current year taxpayer
and requ ire a rosluest for a duplicale, tax suderatfill- If you have not received your tax statement(s) by April V Of oka)l Yelow (duty IS" far nuo an rafactured
> If yon bavellaid elf or rofinarxvi your twortgage aid wore c5crowirtgyout tax payment, You M responsible lbr Paying the tams due Failone, lorlhand, tiny
your taxes rbie to relt moci y ing or lizvoig a tax statement will not lbrgive the HmOs itiall of pentaky and interest.
I f0W S 1'FADi property curneum Y Cl ilssofjW as homestead mil I nor he mailed a hoilocsAcad act i fication card and w i i I coon inue to be cl am 1 ficri as homestead as
lolls as the property is occupied by the owner or qu od j fying tel alive as rh61 prilic iloat Place of m x fly chis age i 11 the Oce Upoustry Mat to$ of Is Onatstead
property requires notifiradrin to the County Assessor:
(763)323 5737 olid wasle .,A..rs,oncwl obarse it ine WA) qa,*1wm end Wornslihon Anolka Coonly
(763).MA4610 All pgopeny rel,assi q-vlolu - Are oiCougly
Anoka County Now Off ers Direct Payments and Internet I'llyments for
Property Taxes
* Your property tax paynoelas curt now be onade ragomonucally from your chocking
orsaving,saccount on direct pa"yntsnos call (763) 323
5400, From the n1ofin menu press 7' lhr general inibrimentor, then press "0"
(nra avralable lisresciow aeccarms).
* You can pay your taxcs from your bark accoilint oN Nwitfir svor Visa or Mastercard
online at —, U,
* Call (761) 323-5400 fol oarr hilcFaclive Vol" Response (IVR) syshin to access
property tax ill fiormalion
If Paying by Check Please be sure that:
f h P nIfiren y I, I) i not yOU0 e b ee k( s )
The check is mg) led and mWe, cut for the pralacr arnoom
"rho payinernslub is endoerd
AD (CORRECTION
NAME
ADDRLSS
CITY
STATE
W) A VOFF) iA Frpa„ V03 W PA VUFNT ma K Rov tasclor,'raviA mkvn Rv rihir IIA TV S01OWN ON TUP FACIT
21
. . . .........
2012
2013
-�o sett ' f' a.
Homestead and Cabins
I'llialf
2%
4%
5%
6%
7%
8%
8%
8%
8%
8%
1 ols'.
2" half
216
6%
6%
8%
10%
—2L�th-Kijma—id
—
59
7%
7%
9%
10%
Non-Ilowestead
l hl@lr
4%
8%
9%
10%
1'.I%
I21M
12%
1
12%
12%
14%
2"'fialf
4%
8%
8%
t2%
l4%
3coh U
8%,
� Ill/.
I ()-/a
l4%
Personal
8%
8%
mx,
R%
8%
81%
Ninnufacturesilloures
1 half
81".
8%
9%
8%
8%
8%
8%
.j - half
.
...... ...... .. .. . . . —31111--
8%
8%
8%
Note to manufactured homeowners: The title to your maroulfiacftired heniccannot be isansiborn:d miters all current and
dclinquela licusilital propery tuxes tkic at the fiflw of the trannfier are paid.
IMPORTANTINFORMATION ABOU"I'VOUR PROPERTV'TAX STATEMENT
> Only one lax slatement per forreel is mailed perseaur. Stravortenis are nunled in mid to Into March, with, one exception ofalarrufacruird homes, Much are nailed
in mud o0hdVJane, A change in the owntaship recorded aftsa January I of den current year, will net rolitime the mailing ofa new lax siaterrient 'Thestalenicill
ivillbe sent totlieprevious owner /or laxpa."r. Mortgage refinance anal sac are consislon reasarts for a change in ffit current year taxpayer
and requ ire a rosluest for a duplicale, tax suderatfill- If you have not received your tax statement(s) by April V Of oka)l Yelow (duty IS" far nuo an rafactured
> If yon bavellaid elf or rofinarxvi your twortgage aid wore c5crowirtgyout tax payment, You M responsible lbr Paying the tams due Failone, lorlhand, tiny
your taxes rbie to relt moci y ing or lizvoig a tax statement will not lbrgive the HmOs itiall of pentaky and interest.
I f0W S 1'FADi property curneum Y Cl ilssofjW as homestead mil I nor he mailed a hoilocsAcad act i fication card and w i i I coon inue to be cl am 1 ficri as homestead as
lolls as the property is occupied by the owner or qu od j fying tel alive as rh61 prilic iloat Place of m x fly chis age i 11 the Oce Upoustry Mat to$ of Is Onatstead
property requires notifiradrin to the County Assessor:
(763)323 5737 olid wasle .,A..rs,oncwl obarse it ine WA) qa,*1wm end Wornslihon Anolka Coonly
(763).MA4610 All pgopeny rel,assi q-vlolu - Are oiCougly
Anoka County Now Off ers Direct Payments and Internet I'llyments for
Property Taxes
* Your property tax paynoelas curt now be onade ragomonucally from your chocking
orsaving,saccount on direct pa"yntsnos call (763) 323
5400, From the n1ofin menu press 7' lhr general inibrimentor, then press "0"
(nra avralable lisresciow aeccarms).
* You can pay your taxcs from your bark accoilint oN Nwitfir svor Visa or Mastercard
online at —, U,
* Call (761) 323-5400 fol oarr hilcFaclive Vol" Response (IVR) syshin to access
property tax ill fiormalion
If Paying by Check Please be sure that:
f h P nIfiren y I, I) i not yOU0 e b ee k( s )
The check is mg) led and mWe, cut for the pralacr arnoom
"rho payinernslub is endoerd
AD (CORRECTION
NAME
ADDRLSS
CITY
STATE
W) A VOFF) iA Frpa„ V03 W PA VUFNT ma K Rov tasclor,'raviA mkvn Rv rihir IIA TV S01OWN ON TUP FACIT
21
page 183' 4 Database„ tSTARM)
%C
A N
RUM Thaluiay,C.120201
I 12Z3 PM
0
K
A
C 0
U
N
T Y
0
TRUTH
IN
TAXATIO PAY 2012 TAX RATES
as
0
County 1
so
Total
Total
City/
Total
Total Tax so
so
CRY
(D
County
County
CRT
city I
Voter
so
AM
school
met
Wate�
County
Host,
SP- Dist
Cap Based Rmv
RMv
Towne
Total RMY
Municipality
T
County Raft Rail
Radio
Town
Apins
Other
916
OMRkj
Agency
Shed
MRA
Dist
w/o BRA
Rate Voter
Od-
RMV
Based Rate
File
ANDOVER
R..Msp.R."i
MUM
(D
51 L
11
G
4 1.056% 0.649
0.466%
43.579%
91501%
M916%
21.497%
1.568
108,767% 0.25171%
0.01923%
CA0779%
"'�
71 7171%
20 A
.5 11
4 1.056% 0.649
0.468 %
43.13%
9.501 %
11.946
11.447%
1.50%
0.941%
0.941
109,259% 0,25 V1 %
0,01523 %
0.00779%
-:�
() 1
53015L
I1.05 6 % 0649%
9. 468%
'
43,579%
18. 351 %
13.04%
32491 %
1,568%
119-511% SH %
(IM
0.0194%
U0779%
0.09,377%
75011A
4 1.0566% 0: 649
D468%
43,13%
9501 %
11,990%
21.447%
1
0.941%
0.94V%
109,259-k 0.25171%
0.01823 %
0.00779%
0.27773%
ANOKA
Fla. Disp. Ratio: 0.367513
01011•
41.056% 08319%
0,168%
49.953%
9.501%
11.946%
21.447%
3.284%
1.679%
1.679%
t)8-536% 0.251
6 .u1323 %
0.2699+1
BETHEL
Ms. MP. Ratio 0.39149
27015-
41,056% 0.549
0.468%,
74.2%
18.351%
13.94%
34191%
1,568%
1,681%
LOW%
151.813% 0.06658%
0.0194
0108598%
BLAINE
Fts. DISP• Rao; 0.404397
20
02 011E
41.056% 0.64 %
9
11.958%
33402%
501
9 %
11.946 W6
2 147 %
3.2&4 4 %
1853%,
1.853%
M.239% 0Z5 171 %
0,01023 %
0,W639 %
0.27633%
Wo H
4 05 0.61 %
0 6 %
33:q82%
9� 50 1 It
11 .946%
ZI
1: 447%,
12,84 %
18 3%
5
1 ,
S 3%
1 2
02� 39% 0.25 "%,
0.0 823%
1
O�00639 %
0.27'63'3%
01� 0 11A
41.05f,% 0,649!
016
33.482%
9.501%
11.946%
21A47%
3,284%
DMist
1.853%
4794%
103.18% 0.25171 IN,
0B1823 %
0,00639%
0.27633%
046 118
0
4).056"! 0,649%,
0,46 4 %
33 ,482 %
9. so I %,
11 : 946-k
21A47%
31284%
2,292%
1.853%
%
4.145%
M
109.531 0,25171
uian %
moug %
0.7.7633%
060128
4L056% 0.60%
a
0A6 %
3 3 A8 2%
23-gol
39.9
3.284
2.292%
1.853
4.14M
122,994% 0.12646%
0.02761%
0.0039 %
0.16046%
07012A
41,0 U0 %
56%
0.468
33. 48'%
23. %
0 009%
39,00%
3.284%
3.941%
IS53%
2,794%
121.643% 0.12646%
0.027%
0.00639 W.
0.16016%
090
41.056% 0,649%
6468%
%
33,482%
24: -4
11,684 %
35.937%
3.284%
1.8534%
1E53%
116d2l) % 0.14931 %
0.0249%
0.00639%
0.1806%
09016H
41,056% 0.649%
0,460%
33,482%
24,253
11,681%
35.937%
3.289 "10
1.851%
1.853%
116.72 0,14931%
0m49 %
0.00639%
0.1806%
10014A
411 16% 0.649
MUM
33.482%
2,4.253 %
11.684%
31937
12si %
0.941%
1 ,85:3 %
1754%
117.67% 0.14931
%
4.0249%
0.0053 1 j�
0.1806%
110168
M
41. 49 %
0.468%
33.02%
24.253
4 1.654 91
35.937%.
3.284%
2292%
1,853%
4.
119.021% 0.14931 . %
0,0249 %v
0.0063951.
0.1006%
120 16H
4 1.0 : 56% 056% OA49 %
0.468%
33M2%
26A9 -A
1 1.684%
38174%
3.284'31,
1.853%
1.853%
118,966 %h 0,14931%
0.0249
0.0063
01806%
6701 1 A
41056% 0.649%
DA68%
31
9.501%,
11.946%
21.447%
3:284'34,
0.911%
1.853%
2.794%
10138% U5171 %
0.01823%
0.00639%
0.27633%
68011A
41:056% 0.649%
0,468%
33.482%
9.501%
14.946%
21.147%
3:289'
0,941%
1.853 1 %
2,794%
103.18 %, 0.25171%
0,01823%
0.00639
0,27633%
690 �M
41 0649%
0L465%
33:482%
3%
9.504
11.946%
21A47
3284%
0.941
1.853
2.794%
103-18% O.Z5171 %
0,01823%
% 0.00639
0.27633%
70 0 J 1A
Z
056% 0: 649
0.468%
33,482%
9.501%6
1, 1,.946%
2L447%
3.284
0.941%
11853%
2.794%
103.18 -/. 0.25171%
O.Q1823 %
0.00639%
0.27633%
71011A
11.056% 0
0.468%
33.482%
4.504"'%
M946%
21447%
3.284
0.941%
1.853 %
2.791%
103,0.8% D.25M %
0.61823'%
04009-lb
027633%
CENTERVILLE
Fis. Disp. Ratio! 0.416276
280128
41,056% M49%
1168%
66.692%
23.901 %
16.009 %
39'.41%
3.284
2.292%
1,681
3A73%
156.032% 0.12646%
0.02761
0,15407%
CIRCLE PINES
TM. Disp, Ratio: 0.304091
2901213
41,056% 0,649%
0A68%
63,899%
23.901
16.009%
39M q,
3.2&3%
ZQ92%
2.292%
151.558% 0.12646-A
0.07:761
0,15407%
COLUMBIA HEIGHTS
Ps. Disp. R.doo 0.132141
38.325% ?5% 064 %
9 9
0 6.
0.
66.228%
Q,417 %
11.938%
24355 "&
3.284%
3.237%
1237A
136.546% 0.15713%0
OM7 %
M
M76%
1.90•••138 1.90•••138
3 2 5% 0:64 %
0 : 4 66 %,
66.
12.417 %
24.355%
3.284%
2.292%
3.237%
5.'529%
138,8,38% 6.1571331"
0,01987%
0,176%
page 183' 4 Database„ tSTARM)
COLUMBUS As. Disp. Ratim 0.560737
488311
41.056% 0.099
SAW%
41418%
8.892%
9.569%
A N' Ci K A C 0 U
IN
T Y
RUNI: ThuudW,Cd20 2011 12:06 PM
8.882%
TRUTH IN TAXAT10114 PAY 2012 TAX RATES
1
5083 8
41:056% 0.5495E
0,468%
County I
SO Tatar Total CILTI
%569%
Total Total I "
so 5 D CRY I
County Cl ty Cftv I
Voter so AVTl School mot Wall- County
Hosp
Spec 01st Cap Based
RMV RMV T.- TOW RMV
Municipfity F.C.A. County flegRall Radio Town
Apprvd oth., 916 DR;VrjCt Agency SbW KRA
Dist
Wo BRA Rate
vow Mor RMY Based Rate
COLUMBUS As. Disp. Ratim 0.560737
488311
41.056% 0.099
SAW%
41418%
8.892%
9.569%
49831A
41. 01649%
0.1168%
42.997%
8.882%
9.569%
1
5083 8
41:056% 0.5495E
0,468%
424997%
8.882%
%569%
COOK RAPIDS
Fis. Disp. Ratio:
0.309488
110,878% 0,00079%
0,00252 %
0.00371%
16011-
41,05VA, 0.645
CASS%
42.707%
9.501%
11.946%
100110
4 , '0 56% -9 'k U.
0.460"/0
4!'.707%
9 ,
",
1608
Z56% 0.649%
0,46J3
442.707%
9: ,Ol %
I.946%
16011H
4LOS6 -k 0.64
0.468%
42.747
9.501%
AL946%
1601114
4 IX156% 0.649%
0.468%
42.707%
9.501%
11.946%
17011A
4L055% OXA9 %
0
42.707%
9.501
IL'916
180110.1
41 056% 0.649' %
0468%
42.707%
9.591%
11.946%
72011A
41 056% '0,649
0.468%
u'70 7 %
9.501%
11.946%
73011A
41.065%
41.065% 0,619%
SAW %
2:70 4 7%
9501%
11. 946%
74011A
41.056% 0,09%
OAS$%
41707%
9:50
u946%
EAST BETHEL
Fk. Dfisp. Ratio:
0.388201
0126991 V.
21A474%
3284 %
0.948
4 1 . 056% 0649%
0.46 M,
43.89%
IS351 1 %
13.84%
�
41:056% 0: 649 %
0.468%
43.694E
16.351.%
11.81%
321331)
41,056% 0.049
0,468%
43.89%
0.882 "h
9.569%
FRIDLEY
Fis. Disp. Ratloi
0.35557
3.284%
2.292%
1.622%
19011E
41.056% 015'19%
0.468%
39.478%
9.50
11.946%
1901 LG
49 :056% 0 649 %
0,40%
39,478%
0 1
9 ' 5
3.479A,
210131
4 1 A6% 0:649 6 Y,
5
0.46B%
39,478%
1
I1.938%
220138
11.056% 04494
0,468%
39.978%
12.417 %
11.938%
230141-
41056% 0.649%
0.469%
39.478%
91069%
1 78:5`%
2 . llr'
91.056% 0
0,40%
39A78%
9.089 49
2745%
�NNG
4 1.056% 01645%
0,468%
39.478%
9.089 k
27A5N&
230141
41.056% 0.649'
0.468%
39.478%,
9.089%
27,85%
240
41.056 1 * 04 49
0.46$'%
39.478
9,089%
27XS%
25016E
41X56% OE49 %
0:468%
39418
74.253
11 .589%
25016F
11 '056 % 0449%
0.468%
39� .4 78%
24.253%
11,684%
250166
41.056% 0,649%
0.468%
39'.478%
5I.W %
11.684%
76016B
91.056% 0.649%
0.1663%
39.478%
24.253%
11.684%
HAM LAKE
Ffs. Loop, Ratio: 0.498971
54011-
41)56% Oi649%
0,468%
26.677-
9501%
11.946%
550 , IA
41. 0:649%
0868%
2.6,67796
9 , %
1 1.946%
560118
41,056% 0.649�%
0468%
26.677%
9.501%
11.946%
18.451%
3.281%
1.601%
11681%
101037% 4710079 %
0,00292 1*
'
18.451%
3.2%
84.941
0 %,
i,68t%
2.622%
109.527% 0L00079 %
0.00297%
0.00371%
18.4E q,
3.284%
2.297'%
1.601%
3.973%
110,878% 0,00079%
0,00252 %
0.00371%
21.447%
3.284
10e.121% 0.00079 %
1,1663%
1463%
911.274% 0.25171%
0.01623%
0.26'991%
21.447%
3284%
1.853%
1.663'%
1.663%
1 % (1
111.274 25171 %
0,01823 %
0.06994 %
21.447%
%
3:284%
1:663
1.663%
1.1. 1.274 % 0125
0.01823%
0.26994
21.447%
3,284%
24,355 %
1.663 lb
3k6341
111,274% 0.25171 %
0,01823 %
026994%
2L147%
3,284%
001404%
1-653%
1163%
111,211% 0.25171%
0.01823%
0:2094%
21.447%
3,294%
0.941%
1M3%
2k09%
112.215%, 0,25171%
0.01923 %
V.6994%
21.447%
3,284%
1.853 %
1A63%
1.663%
111.274%, 0.25171%
0.01873%
0.26994%
21A47 %
3.2B4 %
0.941%
L663 1 %
2401%
11,2215% 0.25171%
0,01823 %
0126991 V.
21A474%
3284 %
0.948
L663%
2.604%
112 0.25171
0,01823 %
0.2.6994%
21.447%
3.2814%,
0.941%
1.663 %
2.601%
112.215% 0.25171%
0.01823 %
0.26991%
32.191%
1,568%,
2.039%
2.039%
121.361% 0.06658'
0.0194
0.01759%
0.103S7%,
32.191%
1.568 %
2.039%
2.039%
121,861 % 0,06658%,
0,0144%
0 .01759%
0.10357%
18,451%
1
21039%
IM9
10e.121% 0.00079 %
0.00292
0.01759
0,0213%
?1,447%,
3184%
1.622%
1.853%
3A75%
109.857% 0.25171%
0I09.823 %
001404 %
8, 283+58 %
7.1,447%
3.284%
1.622%
1.053%
3.475%
109357% 015171 %
0.01823 %
0 . 0 1404 %
2639B%
24,355 %
3.284%
1.622%
k.853%,,
3,475%
112,765 % 0.15713 %
0.01887 %
001404%
11 W04%
24.355
3,281%
2.292%
1.622%
1.853%
5:76'7 5�76%
1 ISS9 % UA5713 %
0.01887%,
0:01404%
9.19004%
36339%
3.284%
1.622%
1.853 %
1475%
125.349% 0,0107%
0.02937 %
0,014M%
0,12448%
36,'93'9 %
3.284%
1.422
1.853
3.475%
1 25.349% 9.08107%
0.07:917%
0.01404%
0.12448%
36.939%
3.204
1.622%
1,853
3475%
1
1 25.349% 0.08107%
7
0.02937'4
0.01404
0 . 1 2 448"%
36-939%
3.281%
1,62%
2
1,053 4,
3:475%
1 25.349"% 0.06107%
0,0),937
0:
01404 %
[1:
36.939%
3.284%
2.292%
1.622%
1,853%
5.767%
127.691% 0.0807%
0,02937
ODL404 %
0.12448%
35.937%
3.284%
1.622. %
1,853%
3.479A,
124347% 0.14931%,
OX49
OD1101 %
0.188
35.937%
3.284%
1.622%
1$8 3%
3.475%
O�4.31? �b 019931 %
0,0219%
0.01409
OJOS 5%
F
35.937%
3.284%
1.622
1.853%
3A75%
124'347 % 0' 0931 %,
oS249 %
OA140i %
0.10825%
35,937%
3,284%
2.797.%
1 .622%
1.853%
5.767%
126.639% 0.14931%
00219'%
0.0Q404
0.18925%,
21 1.1101% 1� 181 1, A „681, %. 93.546% otim "
% '699q %
447% ,5,68% 0.991% 0.991% 1 601 2.622% 94A87 0 0,() fQ,3 % 0. 26994%
21.447% 1.568% 2.292 1,6
"M, 01 % 3.973% 95.838% 0 5171 0.01923% 06994%
Page 2 of 4 DMb.- JSTARIOQJ
Y
VIOL
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0
(D
VIOL
(D
RUN Thursday Out 20 2011 1206 PM
Y
VIOL
%c
0
h
0
(D
VIOL
(D
A N
O
K
A
C 0
U
IN
T Y
c U%ly
TRUTH
IN
TAXATION PAY 2012 TAX RATES
County P
ED
Total
Total
City/
'total
Total T.. 5 D
so
aty
County
city
city I
votw
SO
AVT1
S.h. i
met
Waken-
County
H..p
SW Out
cap samw RMV
RMV
Town..
Total AMY
Municipality
T.C.A.
County Reg Rail
Radio
Town,
Apprad
MeT
916
Wianick
Agency
Si
"RA
Dag
W/o RRA
Rat. Voter
OU.
RMV
an "w" i R--
"I',-
1,- 05$% 0.644
0,46,8%
26.6n%
8.802%
9.569%
1.8.451,
1.568%
L681 %
1.6131%
9CL55 % 0.010079%
OI)02.9�� %
0.00371%
1683 .
41.066% 0,649%
0.466%
26,677%
SS82: %
9.569%
111.451%
1.568%0
0,941
1.681%
2422%
91191.% 0.00079 %
0.00292%
0.0'0371%
76011A
41.054% 0449
0.468%
26.677%
9150%
11.946%
21.147%
1.568%
0,941%
1.681%
2.622%
94,18796 0.25171 , %
041623%
0.26994%
77011A
41.056% 0.643%
0.458%
26:677%
9.501%
11.9`16%
2L
1,568%
0.941%
1.681%
2.622%
94.487% 0.25171%
0.0
0.26"4%
7MI iA
41X56% 0.649%
0:468%
26677%
9.501µ1i
11.946%
21A47%
1.568
0.941%
1.681%
2102%
94.0,7% 0.251715
11.01823 %
0,26994%
79011A
41.056% 0,649%
0.168%
26.677%
9.501%
11.946%
21,447%
k .%S %
0.941%
1.681%
2,622%
94.497% 0.25171 %.
0,01923%
0,26994%
80101m
41.056 0049%
01168%
26677%
9.501%
14.946%
6%
21,7%
0
1.566 %
M941
L681%
2622%
94.4V 0.25179
U1823 %
0,269911%
8 1 831 A
41 ,050% 0:6q9%
0A68%,
20.1177%
81182%
9.569%
18.45t%
1,568-4,
0.941%
1.681%
1622%
91.491% 0.00079%
0.00292.
0.0037
HILLTOP
Fla. Di$p. Ratio) 4.354423
330136
11X099r5 0.649%
CA685
110.555%
12.417%
114711%
2
7.284
1.681%
1
3,514%
183.794 0.15713%
0,0188741
0A16%
LEXINGTON
FIS. Oiap. Rd.; 0.380276
310128
41,056% 0-649%
0.468%
67.453%
23,901%
16.009%
39.91%
3.284%
2.292%
1, 6131%
3.973%
156,793 % 0. 12596 %
0.02761 %
0.154017%
LINO LAKES
lFw. Dzp. Ratio: 0.370239
35012K
41.056% 0.649%
0L468%
42.7794
23,901%.
16.009%
3'4L91%
3.284
128.146% 0.42646%
0,02
0.15µ07%
3601
41,056% 0,649%
0.468%
42.779%
23901
16.009%
39,91
31284
2.29z%
2.292%
130.4311%, 0.12646%
0.02
0,1540'7%
P624K
41.056-4 0.CA9 %
0,461%
42,7n%
10016%
16.029%
26.045%
3.284%
114.281% 51.23998"'1
0,00831%
0.24829%
38624"
41.056% 05. 649%
0 .468%
42.779%
L0.016%
16.029-1.
26.045%
3,284
2. 2112%
2.292%
116116.5'73%r 3 0.2:59985
0,00631 %
0.2482%
9
408316
41 ,456% 01,649%
0.465%
42,779%
81582%
9.569%,
MASI %
3,254%
2.292 %,
2.292"%
106,979% 0.00079%
0.011292 %
0.00371%
LINWOOD
Fig, Oisp, Rail.; 0.370079
590151
4L056% 0619%
0A61%
33.2896
18.351
13.84%
32.191%
1.568%
1i,6BL%
1.681%
110.893% 0.066513%
0.0194%,
0-08598%
608311
41.056% 0,649 5
0,468%
33,28%,
8.882%
1569%
18.451%
1.568%
1;.450.1 %
1.681%
97.153% 0.00079 %
0.00292 %
0.00311 %
NOWTHEN
Fis. Disp, Ratio! 0.420491
45011-
41.056%, 0.649%
0,468%
31435%
9.501%
11.946%
21.447%
1.560%
4,68
1.681%
97.304% 0.25171%
0,01823%
02K94%
46015-
41.056% 4.649%
0,460%
30,435%
18,351%
1324%
321191
1.568
1.681%
1,681
108.018, 0.06658%,
001N%
0.085918%
17728-
41,11 0'605
0,465%
30.435%
26.616 IS,
16.876%
45.492%
1.5685
1.101%
1.681%
17.1..349% 11508%
4.02246
0.17326%
OAKGROVE
It.. lisp. Ratio! 0A94206
61111
11 1.6`19 %
(1.40%
M004%
WWI %
11.946%
21.447%
L5,69 %
m
I. %
102.873% 0.25171%
0.0 1623 'N
0.'26994%
620
4 L 056% 0,649
0.4
36,404%
18,351
13.84%
32.191%
1.566%
11681%
1.681%
1 0.06658%
6.0194
0.08598l%
RAMSEY
Fa.. Disp. Rnlff.: 0,416896
630110
41. 056`4% 0649%
�156%
0 `16 8 1 4
'
4`1321%
5.501 %
11.946%
21.447
1.568 %
3.61%
3161 %
113.119% 0D 25171 %
0.01823 3 %
%
630
4 0649%
0 6 9%
9.501%
11.946%
21.447%
1.56$%
3,6 %
3.61,
U3.119% 0.2
0,01123%
0.7.6994% 994%
63011.N
41.056 0.649%
0.460%
44321%
9.501, %
11.946%
21A17%
i,56i� 1 %
3.61%
3,61 %
113.119% 0.25171%
U1823 %
0,26991%
64 7280
41,056% 0,549%
0,466%
44.321,
26:616 %
18.876%
4SA92 %
1.560%
3.611%n
3.61%
137J64% 0.1508%
0,02246%
0.17326%
647281
11.056% 0.649%
0.460%
44-321%
26,610
18,876%
45,49Z%
1.5615
3.615,
3.64%
1,37'.164 0.1508%
0X2246 %
0,27326%
Page 314 4
Dlab.se: PTAR10031
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RUN: Thursday
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0
TRUTH
IN
TAXATION PAY 2012 TAX RATES
h
0
County I
SD
Total
Total
City/
Total
Total To. S D
so
CRY
Cou nty nty
city aty
VOUw
SD
AWTI
School
Met
W -ta�
County
Rasp
-
Sp DWI
Cap Based RKV
RM
Town
Tuna] RMV
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Municlinifity TC,A. County "I
1
Radlo law.
ApprW
Other
916
OE
Ag-Cy
Shad
LIRA
Divt
w1a PRA
Rabe Vote,
Other
RKY
Rased Rate
=
F-P
SPRING LAKE PARK Mo. DWp• Ratio: 0,$7$54.3
(D
41016F 11.056% 0M9%
0.468% 62.599%
24.253%
1 1.684 %
35.937%
3,284%
1.681%
1.8.53%
3334%
117.527% 0.14931 %
u244%
0.1
4 19166 4 1,056% 0,619%
0.468% 62.599%
24.253%
114 84%
M
35M
17.184 %
1.631%
1.853
3.534%
147,527% CA4931 %
0,0249%
017411%
420160 41.056% 0.649%
0A68% 62.599%
24.253%
11,5e4%
35,937%
3,284%
2.2'92.%
1M1%
1.853 ^n
5.826%
144.8.1.9 ' 0.14931%
0.0X49
0.17421%
ST FRA14CIS Fis. Disp, Ratio: 0.405885
(D
43015- ": 0.56% M49%
OS% 53.34%
0.45%
18.351%
13.84%
32,191%
1.568%
L681-A
1.681
XX953 % 0.06658%
0.0144
0.08596%
44728- 41051,% 0,649%
0.168% 5334%
26.616%
18.876%
45-442
3.568%
1.681%
1.68136
144.254% 6.1503%
0,07246
0,17326%
Pay 24112 Areawide Tax Rate
141.9145 %
pay 2012 State Generailla. gat.. C/I
52%
PAY 2012 StAt. C.-ral Tax Rate. Sea.
21 'P,
Avatage tax Capacity rate
116,554%
Lowest tax "Padty, r ate
HAM LAKE 57831-
9055%
Highest tax Capacity we
hALTOP 330131
183.794%
R
Page 4 ef 4 D.Wb- ISTARIOGI
City of Centerville
Assessment Year
2007
2006
2005
2004
2003
Municipality
#
Median
Coeff
#
Medlan
Coeff,
#
Median
Coeff
#
Median
Coeff
9
Medlan
Coaff
Andovw
370
93,3
49
5
94:5
4,2
5911
95.4
236
479
Assessment Year
3,6
2012
94.6
32
2011
223
94.4
2010
257
94-9
2009
330
94.4
2008
213
Municipality
4
Median
Coeff
0
Median
Coeff
#
Median
Coeff
#
Median
Coeff
#
Median
Coeff
Andover
128
94.0
6,8
220
94,5
5,6
145
95,9
5.7
191
93,0
6.4
248
94,4
4.4
Anoka
60
96.4
8.8
83
94,5
7,6
61
95.5
8,1
75
94,5
7,0
132
94,2
5,4
Bethel
1 1 .
94,6
0,01
3
98,8
5.6
3
97.9
2,0
3
95
3.9
8
94,2
7.3
Blaine
264
94.6
7.3
400
95,4
71
344
95.6
8,7
325
94,8
5.7
590
94.0
62
Centeoffle
14
94,8
4,9
23
91,8
10,2
31
94-5
5,8
34
95.8
61
45
953
4.5
Circle Pines
28
942
7,2
27
95,3
7.4
33
93-8
TO
32
94,11
7.1
54
947
4.6
Columbia Heights
81
93.9
8,8
106
96,2
94
128
96-5
101,2
134
94.6
8,3
194
946
9'.1
Columbus
7
94.6
3,6
116
95,9
96
18
940
6,9
26
941
7,2
20
977
7,0
Coon Rapids
168
94,8
6.1
247
94.5
5,6
275
94,8
8,3
369
94.4
5,8
613
93,7
4.9
East BethiM
38
94A
8.4
52
96,1
6.4
35
93,7
7.4
51
92.4
8-0
83
94,2
9.1'1
Fridley
72
95,1
8.4
117
95,0
74
126
94.4
9.9
160
NA
8,0
253
94,7
6.8
Ham: Lake
65
94,5
8.3
72
94.4
8.8
53
951
7"5
77
94.4
8,0
97
93.6
6,3
Hilltop
0,
---
...
1
1102.3
0"0
0
—
...
0
- - -
...
1
96,6
—
Lexington
4
943
S'l
5
96-1
8,1
7
96,2
3,8
5
945
6.0
13
93,2
8,9
Lino Lakes
77
94.3
8,3
108
95-2
63
78
95.1
7,9
107
93.8,
6,6
178
94,6
6,5
Linwood
10
93,0
7.3
2'3
97,2
9.3
15
96-6
64
20
93-8
8.1
51
957
9,4
NoWhen
3
99,1
3,1
191
94.4
10,5
15
95.3
WO
7
92.4
6,7
31
96.7
7.6
Oak Grove
25
94,6
7,8
33
94.5
9,2
22
95,0
8,9
36
94.7
9,1
64
93,8
8.1
Ramsey
81
94-5
81
109
94A
7.4
105
961
6.7
13
93,9
7.2
220
94,7
5.8
Spring Lake Park
12
94.2
6
36
95,1
9.4
30
92,1
7"5
42
94,8
6,7
59
936
4.8
St, Frands
20
919
79
34
95.2
63
24
97,2
6.6
32
94,0
4.5
87
94,7
5,0
County Total
1' 146
945
7.5
1734
94,9
6,7
1548
95,3
8,2
1865
94,3
6,9
3041
94,3
6.1.
Differential
101
101
102
101
101
Assessment Year
2007
2006
2005
2004
2003
Municipality
#
Median
Coeff
#
Medlan
Coeff,
#
Median
Coeff
#
Median
Coeff
9
Medlan
Coaff
Andovw
370
93,3
49
5
94:5
4,2
5911
95.4
236
479
94.4
3,6
531
94.6
32
Anoka
223
94.4
6,7
257
94-9
71
330
94.4
6,8
213
94.5
5.4
233
94.5
5,6
Bethel
10
91L1
4,5
8
94,5
7,4
23
99.9
27.7
7
94.4
2.4
8
94.3
5,4
Blaine
868
916
5.5
10017
94A
5,5
1428
95.7
17.6
900
94.4
5,4
845
94.5
4,9
Centerville
75
936
7,5
84
943
63
1016
93,7
9.1
74
94.3
5.5
77
94-5
6
Circle Pines
70
96.7
5"5
91
9446
4,8
174
94,6
7.5
52
94,4
41
58
94,5
7.2
Columbia I-f6ghts
294
94,0
7,3
380
94,6
83
383
919
11,5
255
94-3
70
263
94.4
TO
GOIUMNS
29
96.4
11.2
29
99.8
18,2
40
93.3
9.3
27
94,2
63
32
94,6
74
Coon Rapids
1000
93"7
5,2
1268
94-5
5,8
1488
94.3
36.6
793
94,4
SA
801
94.4
5.5
East Bethel
137
97.2
5,9
176
957
17,7
202
92.0
13,8
169
943
7.4
139
94,6
7.3
Fridley
317
93.4
6.1
429
94,7
8.4
441
98.0
7,7
290
94.5
U
260
94,5
6,1
Ham Lake
182
9348
7.6
191
94,5
6.4
3
970
434
232
94-3
5.4
208
94,4
7.0
Hilltop
1
86,0
—
3
910
11.4
3
930
18,1
0
...
0
Lexington
25
92.9
9:3
30
94,3
7,2
23
95.2
7,9
14
94,6
41
211
94,5
4,9
Lino Lakes
235
94.4
8,8
276
94,6
5,5
284
92.5
17'.8
264
94.4
7.1
329
94,4
7A
Linwood
85
91.0
16,2
68
944
9,3
75
94-3
23.5
66
94.4
7.4
86
945
7.1
Nowtheln (tka Burns)
35
905
9'0
44
94.2
5,2
91
95.2
51.8
77
94,5
9,2
50
944
8.4
Oak Grove
94
93-2
1
11
94,9
8.4
129
97-0
11,8
109
94,6
6.4
1116
944
8'5
Ramsey
315
93,7
6,9
379
94,6
6,7
561
957
133
31511
94,4
6.6
3018
944
6,0
Spring Lake Park
6
96.1
4,8
87
94.5
8.6
112
94.9
6.4
71
94,4
4.3
77
94,5
4.4
St, Fraincis
129
93,7
4,3
158
94.7
4,3
203
96.9
313
250
94.4
5"0
155
94,5
5'.9
County" otall
4,563
93,8
6-3
5,632
94-5
61
7,000
9542
217
4,693
94.4
53
4,597
94,5
5,9
Differential
99
101:
ill
1011
101
26
CITY OF CENTERVILLE
CITY COUNCIL MEETING
March 28, 2012
6 :30 p.m.
Pursuant to due call and notice thereof, the City of Centerville held their regularly scheduled meeting of
March 28, 2012, at City Hall, 1880 Main Street.
1. CALL TO ORDER
Mayor Wilharber called the meeting to order at 6:30 p.m.
11. PUBLIC HEARING(S)
None,
III. APPROVAL OF AGENDA
The Mayor reviewed the Set Agenda with Council with the inclusion of payroll withholding
payments and a request from Mr. John Fiecadenti, All Around Fun -- Use of Laurie LaMotte
Memorial Park for Easter Egg Hunt & Inflatable Jump House, April 7, 2012.
Motion by Council Member Fehreabacher,seconded b,� Council Member Paar. to approve the
Agenda as presented. All in favor. Motion carried unanimously.
IV. APPROVAL OF MINUTES
1. March 14, 2012 City Council Meeting Minutes
A request was made to remove Council Member Paar from being present and to show him being absent.
Motions Council Member Love, seconded by Council Member Fehrenbacber, to approve the
March 14, 2012 City Council Meeting Minutes with the above correction. All in favor. Count
Member Paar abstained. Motion carried.
City of Centerville
Council Meeting Minutes
March 28, 2012
V. CONSENT AGENDA
1. City of Centerville March 15, 2012 through March 28, 2012 Claims (Check ##27131 -27150
WNoided Check #27137) & (Payroll WIH)
2. Centennial Lakes Police Department Claims through March 22, 2012 (Check #8861 -8884)
wNoided Check #8543
3. Centennial Fire District Claims through March 16, 2012 (Check #5237 -5240 Payroll & Check
#5241 -5254)
Motion by Council Member Fehrenbacher, seconded by Council Member Paar, to aPProye the
Consent Aeenda as Presented. All in favor,_ Motion carried unanimously.
VI. AWARDSJPRESENTATIONS !APPEARANCES
Mr. Lee Mann, Customer Service Representative, Stantec addressed the Council and stated that Stantec
values the City as a customer, appreciates the performance review and is committed to working with City
to resolve issues that were addressed in the review. Consensus of Council was that the items had been
addressed during the projects and that they were satisfied with Stantec's performance and that the
performance review was public information. Council thanked Engineer Statz and Mr. Mann for their
services.
Council member King arrived at 6:32 p.m.
VII. OLD BUSINESS
None.
VIII, NEW BUSINESS
Res. #12 -010 —Resolution Approving Internal Control Policy
Brief discussion was had regarding modifications to the presented policy and they are as follows: Page 6,
Cash Receipts, 2. Accounting Controls, f. second sentence, add the word "no" between "Under" and
"circumstances ". Page 1', Segregation of Duties, f., second sentence add the word "City" after "or" and
before "Clerk ".
Motion by_Council Member Love, seconded by Council Member Fehrenbacher, to adopt Res #12-
010 — Res Internal Control Poncy with the above stated modifications. All in
favor. _Motion carried unanimously.
2. Mr. John Ficcadenti, All Around Fun — Request for Use of Laurie LaMotte Memorial Park for
Easter Egg Hunt & Inflatable Jump House, April 7, 2012 from 9:00 a.m. — 4:00 p.m.
Administrator Larson stated that the City had just received the permit application the day previous to the
meeting and there was not time for the Parks & Recreation Committee review. Administrator Larson
stated that this is the first time this individual has submitted to utilize the park and is a for profit business.
Discussion ensued whether the Lions desired to provide this event in the future, requirements for allowing
Mr. Ficeadenti's use, number of potential participants, restroom facilities, and local business support.
Page 2 of 3
2
City of Centerville
Council Meeting Minutes
March 28, 2012
Consensus of the Council was to allow the use of the park with the stipulation that a $500 deposit be
collected and a certificate of insurance naming the City as additional insured is provided to the City prior
to the event. The retainage would be returned upon successful cleanup of the park.
Motion by Council Member Paar, seconded by Council Member Lov to a2prove the re nest b
Mr. John. Ficcadenti,.AU Around Fun — Request for Use of Laurie LaMotte Memorial Park for an
Easter Egg Hunt and Inflatable Jump House, A2ril 7, 2012 from 9:40 a.m. to 4 :00 p.m. as presented
sub'ect to Liabifity Insurance requirements and a 500 Deposit. All in favor. Wilharber abstained.
Motion carried unanimously.
IX. ANNOUNCEMENTS/UPDATES
Attorney Glaser stated that within the next few days he would be entering the next phase of the Ticket
Education Program.
Engineer Statz stated that all documents have been forwarded to Anoka County, punchlist items will soon
be completed and a final pay request will be received for the trail project.
Council Member King reported cable commission activities.
Mayor Wilharber reported on a recent Rush Line Corridor meeting which entailed discussion regarding
the MNPass system and construction of Park and Rides with one be located near the intersection of 35E
and County Road 14.
Council Member Paar reminded the audience that the parade registration form is available online.
X. ADJOURNMENT
Motion by Council Member Fehrenbacher seconded b Council Member Paar to adjourn the
meeting. of March 28, 2012 at _6:50 p.m. All in favor. Motion carried unanimously.
Transcribed by Staff Member Teresa Bender, City Clerk
Page 3 of 3
3
City Council 2012 -03 -28 at 6:45 p.m.
Minutes of Work Session N O O
Present were Mayor Tom Wilharber, Council members Jeff Paar, Steve King, D Love,
and Ben Fehrenbacher. Also present were Mark Statz of Stantec, City Attorney Kurt
Glaser, and Finance Director Mike Jeziorski,
1. Bill Beard of Beard Group was present to discuss the Downtown
Redevelopment Plan. He suggested that the plan may have to be revisited
to reduce the amount of commercial- retail space and reposition the portion
designated to townhomes. He noted that the market does not have an
appetite for much of any commercial development at this time and
financing projects is almost impossible.
2. Council discussed purchasing certain real estate parcels. The consensus
was to move forward with purchase of the property from Anoka County at
7261 Main Street(on Peltier Lake), but were not interested in a parcel from
St. Paul Regional Water Service behind Trailside Park, nor the Anoka
County parcel at 1798 Main Street.
3. Council discussed rear -yard drainage issues and the possibility of doing
joint projects where the city staff would trench in a drain tile and the
property owners would be responsible for installing rock in the trench.
While concerns were noted for liability and what to do if all of the
property owners were not on board, the idea will be researched further.
4. Council discussed goals for 2012. Specifically they discussed Goal II.,E,
Business Outreach and Goal III.,F, Taxpayer Satisfaction. The main
element of each would be doing surveys to get information from business
owners and from residents. Consensus was that the council will
concentrate on the business survey this year and defer a resident survey to
2013. Council members will prepare suggested questions and send them to
the City Administrator to be compiled, by the end of April. When the
survey questions are finalized, Council will identify -the additional steps,
including contact with the business owners in person or by phone to ask
the questions. The consensus was that home based business would not be
part of the survey.
The meeting adjourned at about 9:30 p.m.
Dallas Larson, Administrator
4
CITY OF CENTERVILLE
Check Detail - April 11, 2012
Page 1
ft- _QAft .. _
. ChqSh #
.Vendgr Name
Comments - - -
AMoUnt
41512012
000278E
MASTERCARD -CITY OF CENTERVILLE
--- •- •_ _ _ ,�__�._-
CELL PHONE
$115.30
415/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
OFFICE SUPPLIES
$27,29
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
CELL PHONE
$57,68
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
SUPPLIES
$1.92
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
ENDICA POSTAGE
$9,95
4/512012
000278E
MASTERCARD -CITY OF CENTERVILLE
INTERNAL 24X DVD BURNER
$25,98
4/512012
000278E
MASTERCARD -CITY OF CENTERVILLE
CELL PHONE
$57.65
4/5/2012
000278E
MASTERCARD-CITY OF CENTERVILLE
CELL PHONE
$57.65
415/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
SUPPLIES
$38,54
4/5/2012
000278E
MASTERCARD-CITY OF CENTERVILLE
SUPPLIES
$359,89
4/5/2012
000276E
MASTERCARD -CITY OF CENTERVILLE
FUEL
$218,68
415/2012
040278E
MASTERCARD -CITY OF CENTERVILLE
VEHICLES REPAIR
$1,717.05
415/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
MAINT. SUPPLIES
$81.31
4/5/2012
000278E
MASTERCARD-CITY OF CENTERVILLE
CELL PHONE
$57,65
4/512012
000278E
MASTERCARD -CITY OF CENTERVILLE
G. BURMEISTER U OF M TRAIT. MAINT. TRAINING
$50.00
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
FUEL
$192,92
4/5/2012
00027SE
MASTERCARD -CITY OF CENTERVILLE
SERIAL ATA CABLE
$8,44
4/5/2012
000278E
MASTERCARD-CM OF CENTERVILLE
R. CHASE CLOTHING ALLOWANCE
$261.92
41512012
000278E
MASTERCARD -CITY OF CENTERVILLE
R CHASE BUILDING INSPECTION TRAINING
$140.00
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
OFFICE SUPPLIES
$30.62
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
OPERATING SUPPLIES
$172.09
4/5/2012
000278E
MASTERCARD -CITY OF CENTERVILLE
FUEL
$50715
Check Nbr 00027U M6=8gA8D
-C
Z' QE CENTERVILLE
415/2012
000279E
REV - TRAK - MERIDIAN BANK
CONVENIENCE FEE FOR 8K WALK RUN
_ S4 . 189 , 0
$1,40
4/512012
000279E
REV - TRAK - MERIDIAN BANK
CONVENIENCE FEES UTILITY PAYMENTS
Qecck Nbr OOOZZ9 REV
- TRAK -- MERIDIAN
BAND_ _ ,.
$11 02
4/9/2012
00028DE
MINNESOTA DEPT OF REVENUE
USE TAX -DOOR HANGERS
$3.56
4/912012
000280E
MINNESOTA DEPT OF REVENUE
SALES TAX - COMDR WATER
$193.00
4/9/2012
000280E
MINNESOTA DEPT OF REVENUE
USE TAX - LINKSYS 24 PORT SWITCH
$9,38
4/912012
000280E
MINNESOTA DEPT OF REVENUE
USE TAX - AED REPLACEMENT KIT FOR CHARGE PAK
$12.09
Checkbr 00 289 MINNESOTA DgPT OF REVENUE
218.00
4/11/2012
027151
AMUNDSEN, KEVIN
PARK & REC MEETINGS - 1-4, 2 -1 & 3 -7 -12
$60.00
t br 027151 AMNDSEN.AEVIN
60.00
4111/2012
027152
ANOKA COUNTY PROPERTY RECORDS
14- 31-22 -43 -0059 - TRACIE MCBRIDE MEMORIAL PARK -
$31.99
4111/2012
027152
ANOKA COUNTY PROPERTY RECORDS
23- 31 -22 -13 -0015 - 1880 MAIN ST - CITY HALL
$155.53
4111/2012
027152
ANOKA COUNTY PROPERTY RECORDS
22 -31 -22-41 -0047 - HIDDEN SPRINGS PARK - PROPERTY TAX
$33.06
4/11/2012
027152
ANOKA COUNTY PROPERTY RECORDS
24- 31 -22 -33 -0002 - 2085 CEDAR ST - PROPERTY TAXES
15
Check Nbr 027152 ANOKA
CQUto
MUPLRa
$376.11
4/11/2012
027153
BRANCH, PATRICK
PARK & REC MEETING 1-4 -12
Check Nbr 427153 BRANCH,
E&OCK
_
-- - •� .
A20,00
4/11/2012
027154
CENTENNIAL LAKES POLICE DEPT
POLICE SERVICES - APRIL 2012
Check r 7
NT NI AL L6M
MjgE DEPT
S55,083.9
4/1112012
027155
CENTERPOINT ENERGY
7087 -20TH AVE S - SERV THRU 3 -23 -12
$12.85
4/1112012
027155
CENTERPOINT ENERGY
6970 LAMOTTE DR • SERV THRU 3 -23 -12
$54.79
4/11/2012
027155
CENTERPOINT ENERGY
2085 W CEDAR ST - SERV THRU 3 -23 -12
$377.32
4/1112012
027155
CENTERPOINT ENERGY
1785 PELTIER LAKE DR - SERV THRU 3 -23 -12
$14.68
4/11/2012
027155
CENTERPOINT ENERGY
1880 MAIN ST - SERV THRU 3 -23 -12
$264 �
Check Nbr 027155 �[NTEREOINT
ENERGY
_ . - -
$723367
4/11/2012
027156
CITY OF CIRCLE PINES
POLICE BUILDING PYMT
$4,229.17
4/11/2012
027156
CITY OF CIRCLE PINES
POLICE BUILDING PYMT
1 2.
Qeck Nb r 027156 ga
QF CIRCLE P N
4/11/2012
027157
CONNEXUS ENERGY
6900 20TH AVE LIFT STATION - SERV THRU 3 -14 -12
$63.44
4/11/2012
027157
CONNEXU5 ENERGY
7087 -20TH ST N - SERV THRU 3 -14 -12
$92.01
4/11/2012
027157
CONNEXUS ENERGY
7100 -20Th AVE N - TRAFSG - SERV THRU 3 -20 -12
$40.43
4/1112012
027157
CONNEXU5 ENERGY
STREET LIGHTS - 395653- 219599 - SERV THRU 3 -28 -12
$113.59
4/11/2012
027157
CONNEXUS ENERGY
2085 W CEDAR ST - SERV THRU 3 -14-12
$353.89
4/11/2012
027157
CONNEXUS ENERGY
6800 20TH AVE - SCADIA - SERV THRU 3 -21 -12
$12.10
4/11/2012
027157
CONNEXUS ENERGY
6800 20TH AVE - SCADIA - SERV THRU 3 -21 -12
12.
Eck Nbr 027157 CONNaUS
ENERGY
1803.86
411112012
027158
DAVE KICHLER INSPECTIONS, INC.
ELECTRICAL INSPECTIONS
- heck Nbr 027158 DAVE
KICHLEB IN
_
$1.07
4/11/2012
027159
FLINT, JAMES
P & Z MEETING - 1 -3 -12
b r OZ 7159 F
E
_ _ _-
$20.00
4/11/2012
027160
GOPHER STATE ONE CALL INC
MARCH 2012 SERVICES
$24.75
4/11/2012
027160
GOPHER STATE ONE CALL INC
MARCH 2012 SERVICES
$24.75
jhr&k Nbr 027160 GOPHER
STATE ONE
CALL INC
09.50
411112012
027161
GRAHEK, JOHN
PARK & REC MEETINGS -1-4, 2 -1 & 3-7 -12
;heck Nbr 027161
JOHN
-- - - - - --
- •- _ -• „ -` -
560.00
CITY OF CENTERVILLE Page 2
Check Detail - April 11, 2092
4/11/2012
027162
HAIDEN, MARK
PARK & REC MEETINGS -1-4, 2 -1 & 3 -7 -12
Check Nbr 027162 HAIDEN_ MARK
4/11/2012
027163
IMAGE PRINTING & GRAPHICS
_ _ - -- -
BILLING SHEETS & ENVELOPES
$400.22
4/11/2012
027163
IMAGE PRINTING & GRAPHICS
BILLING SHEETS & ENVELOPES
$400.22
4/11/2012
027163
IMAGE PRINTING & GRAPHICS
BILLING SHEETS & ENVELOPES
jjQQ,2 4
Chffj NUr 027163 IMAGE PRINTING
G &gRRAPHIC5
_ $_ 1.200.68
4/11/2012
027164
INTERNATIONAL UNION OF OPERATI
UNION DUES FOR APRIL 2012
Chic N-br 01'.7 OINTERNATIONAL
UNIQN OFOPERATI
$26.20
4/11/2012
027165
ISS
_ _ -
SYSTEM MONITORING - COMMERCIAL - r
Check Nbr 027165 ISS
_
$ 114.04
4/11/2012
027166
KILLMER ELECTRIC
REPAIR WIRING IN STREET - LIGHT POLE IN THE SW CORNER
ChB Nbr 027166 KLLLMER
ELECTRIC
_ _ _
$237.72
4/11/2012
027167
KOSKI, RUSSELL
P & Z MEETING - 1 -3 & 2 -8 -12
Ch2cjk N, r 0271667 I Qf
SV. RUSSELL _
$Igm
4/11J2012
027168
L ALLIER, LEON
_
REIMBURSEMENT FOR WELL SEAL (GRANT)
Check Nbr 02 8 .LALLIER.
LEON
$4131.70
4/11/2012
027169
LARSON, ERIC
P & Z MEETING - 2 - -
Checl Nbr 0271 -69 LALSON.
ERIC
20.00
4/11/2012
027170
LEE, OLAF
P & Z MEETING - 1 -3 & 2-8 -12
Check Nbr 027170 LEE.
OLAF
4/11/2012
027171
METROPOLITAN COUNCIL ENVIROMEN
MARCH 2012 - SAC
M�00
Check Nbr 027171 METROPOLITAN
COUNCIL_ ENVIROMEN_
4/11/2012
027172
MONTAIN, MATTHEW
_
P & Z MEETING - 1 -3 -12 - y
A2
Check Nbr 027172 MQNTAIN
M ATTH EW
$2
4/11/2012
027173
MOSHER, DARRIN
P & Z MEETING - 1 -3 & 2 -8 -12
Check Nbr 027173 MQSHER, DARRIN
00
4111/2012
027174
PETERSON, BRIAN
_
PARK & REC MEETINGS 1 -4, 2 -1
L
Check Nbr 027174_PETEMON.
BRIAN _
- r
_
� $ AA
4111/2012
027175
PRESS PUBLICATIONS
CODE CHAPTER 156
!
$7
4/11/2012
027175
PRESS PUBLICATIONS
MAY 9, 2012 PUBLIC NOTICE INFORMAITON MEETIN
$5
4/11/2012
027175
PRESS PUBLICATIONS
APRIL 22, 2012 - REGARING ASSESSMENT & CLASSIFC47ION OF
1.1
Check Nbr 027175_PRESS PUBLICATIONS
.4181.35
4/11/2012
027176
SEELEY, SUZANNE
PARK & REC MEETINGS - 1 -4, 2 -1 & 3 -7 -12
Ch eck NbL 02717fLSEELEY, ZANNE
4/11/2012
027177
STANTEC CONSULTING SERVICES IN
GENERAL - SERV THRU 3 -20 -12
gheck Nbr 027177 STANTEC CONSULTING
SERVICES IN
_ _
X270.40
4111/2012
027178
SWEENEY, KRIS
MILEAGE REIMBURSEMENT - BANK DEPOSITS
$25.94
4/11/2012
027178
SWEENEY, KRIS
MILEAGE REIMBURSEMENT - DELIVERY UTILITY BILLS TO POST
$1.90
4/11/2012
027178
SWEENEY, KRIS
MILEAGE REIMBURSEMENT - DELIVERY UTILITY BILLS TO POST
$1.91
Check Nbr OZ7178_SWEENEY,
KRIS
S7g
4/1112012
027179
U.S. POSTAL SERVICE
FIRST CLASS PRESORT PERMIT #20 rr
$63.33
4/1112012
027179
U.S. POSTAL SERVICE
FIRST CLASS PRESORT PERMIT #20
$63.33
4/12/2012
027179
U.S. POSTAL SERVICE
FIRST CLASS PRESORT PERMIT #20
Sfa, 3q
Check Nbr 027179 US
POSTAL SERVICE
$190.00
4/11/2012
027180
WARGO NATURE CENTER
SKATE NIGHT - 2 -11 -12 FOR NATURALIST, SNOWSHOE RENTAL
Qeck Nbr 027180 WARGO NATURE
CENTER _
$100.w
4111/2012
027181
WOOD, TOM
P & Z MEETING - 1 -3 -12
ChCQk Nbr Q27 WOOD,
TOM
�
520.00
Total Checks $74,362.06
CENTENNIAL FIRE DISTRICT Check Register- FIRE GL Page: 1
Check Issue Dates: Vi 712012.41512012 Apr 05, 2012 03:17PM
Report Criteria:
Report type: Summary
GL
Check
Check
Vendor
P
Is su e Date
Number
Number
03112
03/27/2012
5256
10290
0362
0312712012
5257
11565
03112
03/2712012
5258
30500
03112
03127/2012
6259
31008
03112
03/27/2012
5260
31137
03112
DW/2712012
5261
70578
04112
04105/2012
5262
80050
03di2
03/2712012
5263
120331
03112
0312712012
5264
120450
03112
0312712012
5265
131470
03112
03/27/2012
6266
160493
03112
03127/2012
6267
210405
03112
03/27/2012
5286
220200
03112
0312712012
3269
240100
04M2
04/05/2012
5270
11565
04112
04105/2012
5271
30485
04112
04/05/2012
5272
30490
04H 2
04/0512012
5273
30575
04112
04/0512012
5274
31008
04112
0410512012
5275
40100
04112
04/05/2012
5276
70578
04112
0410512012
5277
120450
04112
04/05/2012
5278
130297
04112
04/0512012
5279
130440
04112
0410512012
5280
930640
04112
0410512012
5281
131500
04112
04/05/2012
6282
160050
04112
04/05/2012
5283
190500
04112
0410512012
5284
200150
04112
04/0512012
5285
210232
04112
04/0512012
5286
220200
03112
03125/2012
2012003
210300
Grand Totals:
M = Manual Check, V = Vold Check
Payee
ALEX AIR APPARATUS, INC
ASPEN MILLS, INC
CENTURY LINK
COMCAST
CONNEXUS ENERGY
GRAINGER
HENNEPIN TECHNICAL COLLIE
LEAGUE OF MN CITIES INS TR
CITY OF LINO LAKES
MUNICIPAL EMERGENCY SERV
PREMIUM WATERS, INC
UNIFORMS UNLIMITED, INC
VERIZON WIRELESS
XCEL ENERGY
ASPEN MILLS, INC
CENTER MART
CENTERPOINT ENERGY
CITY OF CIRCLE PINES
COMCAST
PAT DEVANEY
GRAINGER
CITY OF LINO LAKES
MARTIN- MCALLISTER CONSUL
ME=TRO FIRE, INC
MFSCt3
MY ALARM CENTER, LLC
PAETEC
SIGNS NOW
THOMAS MOTORS, INC
UNI- SELECT
VERIZON WIRELESS
US BANK
Description
EQUIP REPAIR
UNIFORMS
CENTERVILLE PHONES
INTERNET STATION 1
ELECTRIC STATION 1
TOWELS
TRAINING OLSON/STAFKI
WORKERS COMP INS 2/12 -2113
JAN/FEB REIMBIlRSEMF,,NTS
UNIFORMS
BOTTLED WATER
UNIFORMS
CELL PHONES
ELECTRIC STATION 2
UNIFORMS
FUEL
STATION 2 GAS
1ST QTR ACCOUNTING SERVIC
INTERNET CENTERVILLE STATI
REIMB CONFERENCE MEALS
EQUIP REPL PART
FURNACE REBATE FROM CEN
ASSESSMENT
BOOTS
CERTIFICATION TESTS
STATION 1 MONITORING
PHONES STATION 2
OFFICE SUPPLIES
04 EXPEDITION REPAIR
VEH PARTS
COMMUNICATIONS
VISA -FEB CHARGES
Check
Amount
408.90
760.30
56.06
94.00
408.24
221.38
.00 V
36,208.00
36,353.05
46.27
26.59
263.36
239.08
549.92
150.72
336.95
238.00
1,575.00
94.00
47.75
457.89
800.00
250.00
339.09
300.00
102.04
148.74
115.84
463,13
48.76
78.06
653.85
81,824.97
J
7
�
TO: Honorable Mayor and Council Members
FROM: Staff
SUBJECT: Encroachment Agreement — Fence, 7316 Brian Drive
DATE: March 27, 2012
Property owners have submitted the appropriate fence permit application, sketch plan,
encroachment agreement and fees for the permit and agreement. The Building Official
has signed off on the permit and the location of the fence.
0
Metro.,
TO: Honorable Mayor & Council Members
FROM: Parks & Recreation Committee
SUBJECT: Park Usage Requests
DATE: April 5, 2012
Centennial Soccer Club Request to use Laurie LaMotte Memorial Park soccer
fields 1, 2 & 11 from April 1 — July 1, 2012. They submitted the appropriate
forms, Parks & Recreation recommends approval and a detailed schedule will be
provided by the Soccer Club. Following a recent conversation with the requester,
he will be again submitting a request for the use of the same fields for Saturday
practices and the use of Acorn Creek Park. (The use of LaMotte Park by this
organization has been an annual occurrence).
2. Ms. Amy Anderson Request to use Hidden Spring Park for a wedding on June 16,
2012 from 3:30 — 5.30 p.m. Ms. Anderson submitted the appropriate form and
Parks & Recreation recommends approval. A $100 deposit will be charged to the
requester to ensure all trash is removed and the park is in the condition it was
previous to usage.
3. Cub Scout Pack 432 Rocket Launch Request to use Laurie LaMotte Memorial
Park June 2, 2012 with an alternative date of June 23, 2012 from 9:00 — 3:00 p.m.
They submitted the appropriate forms, and Parks & Recreation recommends
approval. (The use of LaMotte Park by this organization has been an annual
occurrence).
Items 1 & 3 have been reviewed by the Public Works Department.
Item 3 has been forwarded to the Fire and Police Departments for their review.
•
Great Blue Heron Status, Peltier Lake Island, Feb 2012
Wayne LeBlanc
The great blue herons on Peltier Island had a FANTASTIC 2011 summer! Thanks go to the city of Centerville,
city of Lino Lakes, their Environmental Board, Anoka County Parks and volunteers for their support of the
great blue herons. Protections and suport of the herons need to continue to try to reach previous numbers.
Some people involved in helping the great blue herons are
pictured: Marty Asleson (kneeling), Andy Von Duyke and
his two daughters Anna and Ellie, Wayne LeBlanc, Joel
Kilgore, Gary Averbeck and Dave Kilgore. Others, not
pictured, include Barbara Bor, Glen Fuchs, Jeff Perry, Tim
Sevcik, Ron Marier and Eaglebrook Church. Support
includes flashing trees, installing signs, maintaining no -wake
zone buoys and assembling stick piles for use as nesting
material.
Because of no leaves, exact nest counts can be
made in winter. In 2011, the herons made 125
total nests and more than doubled the number of
nests from 2010. In 2008, 2009, 2010 there were
58, 63, and 47 nests. On Jan 6, 2012, there were
125 total nests (121 full nests and 4 small nests).
That's an increase of 80 nests or 170 %. That's
just terrific! It might be that young herons from
2006 and on are maturing, coming back to the
colony and nesting. Herons mature in their third
spring. In 1996, the nest count was over 1,000, so
there is a long way yet to reach original numbers.
The herons moved into 36 new trees not occupied
in 2010. The plan is to install new flashing in 15
of those trees with new nests to protect the herons
from land bredators. The other 20 new nest trees
already have flashin
In June 2011, the estimated chick count was 70.
But chick counts are difficult because foliage
obscures the nests. Some years had storms and
again, foliage and timing of the chick count can
make for variable numbers. Years 2009 and 2010
may have been reduced due to weather or
predators, it is difficult to say. In 2011, evidence
shows great egrets returned for the first time in
years which is more good news.
From 2000 to 2010, the most nests seen in a tree were 5.
9
[11
se
it
Page I of 2
Teresa Bender
From: Wayne LeBlanc [wayneleblanc @comcast.net)
Sent: Sunday, April 01, 2012 10:52 PM
To: Pat Branch
Cc: Tom Wilharber; Ben Fehrenbacher; D Love: Steve King; Jeff Paar; John Grahek; Mark Haiden; Kevin
Amundsen; Brian Peterson; Suzanne Seeley; Dallas Larson; Michael Jeziorski; Teresa Bender; Kris
Sweeney
Subject: RE: Peltier Lake Great Blue Heron Report, Feb 2012
The Wargo Nature Center does camp evening programs during the summer, some on certain
wildlife, I did a talk on Herons and Cranes for Wargo. I'll think more about your question and if
I come up with more, I'lI let you know. Thanks.
Wayne LeBlanc
From: Pat Branch [ma Tito :PBranch @CENTERVILLEMN.com]
Sent: Friday, March 30, 2012 2:52 PM
To: Wayne LeBlanc
Cc: Tom Wilharber; Ben Fehrenbacher; D Love; Steve King; Jeff Paar, John Grahek; Mark Haiden; Kevin
Amundsen; Brian Peterson; Suzanne Seeley; Dallas Larson; Michael leziorski; Teresa Bender; Kris
Sweeney
Subject: Re: Peltier Lake Great Blue Heron Report, Feb 2012
Wayne
Thank you for the nice note. Do you have any specific programs in mind that would
serve to make the public more aware of the wild life habitats in this area. The Parks and Rec
Committee is always open to new ideas.
Pat Branch
On Mar 26, 2012, at 11:43 AM, Wayne LeBlanc wrote:
City of Centerville,
Please find attached a report on the status of the Great Blue Herons on Peltier Lake. If the City
Council, Parks and Recreation or anyone else would like me to explain it further, please let
me know and I will attend any meeting or workshop as schedules permit.
In summary, the great blue herons on Peltier Island had a FANTASTIC 2011 summer! Thanks go to
the city of Centerville and others for their support of the great blue herons and the sensitive
environment. Protections and support of the herons need to continue to try to reach previous
numbers. The number of great blue heron nests more than doubled from 2010 to 2011.
I want to emphasize that the north part of Peltier Lake is very sensitive and requires law enforced
protections. Not only the Great Blue Herons, but the aquatic plants and other wildlife there need
protection. It took four long hard years of gut wrenching work to enact adequate protection and
that guard must never be reduced or environmental damage could be the consequence. The city
of Centerville was a key part of enacting that protection and this is an acknowledgement of that
and another thanks again!
Sincerely,
Wayne LeBlanc
4/6/2012 12
Page 2 of 2
wavneleblancQcomcast.net
651- 426 -0168 hm
651- 785 -3775 cell
1677 Peltier Lake Drive
Centerville, MN 55038
Please forward if I missed anyone. Thanks.
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416!2012 13
CITY OF CENTERVILLE
CENTERVILLE, MINNESOTA
MANAGEMENT LETTER
FOR THE YEAR ENDED
DECEMBER 31, 2011
RS 1:.1,11
Gerl,�,J'lffl Public Accotattowts & 6'onsahanis
CITY OF CENTERVILLE
CENTERVILLE, MINNESOTA
MANAGEMENT LETTER
FOR THE YEAR ENDED
DECEMBER 31, 2011
, �11 I
rK •
r,&l- YE UT
w tali, ed MI/Vic 11croruttallis & Coasultaza's
5201 Eden Avenue
Suite 250
Edina, MN 55436
Management, Honorable Mayor and Council
City of Centerville, Minnesota
March 28, 2012
We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund
and the aggregate remaining fund information of the City of Centerville, Minnesota (the City), for the year ended December 31, 2011.
Professional standards require that we provide you with information about our responsibilities under generally accepted auditing
standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information
in our letter to you dated November 11, 2011. Professional standards also require that we communicate to you the following
information related to our audit.
Our Responsibility Under Auditing Standards Generally Accepted in the United States of America
As stated in our engagement letter, our responsibility, as described by professional 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 with 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.
Our responsibility is to plan and perform the audit to obtain reasonable, but not absolute, assurance that the financial statements are
free of material misstatement. As part of our audit, we considered the internal control over financial reporting of the City. Such
considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such
internal control. We are responsible for communicating significant matters related to the audit that are, in our professional judgment,
relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures
specifically to identify such matters.
Significant Audit Findings
A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely
basis. A material weakness is a deficiency or combination of deficiencies in internal control, such that there is a reasonable possibility
that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph and was not
designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material
weaknesses and therefore, there can be no assurance that all such deficiencies have been identified. We did not identify any
deficiencies in internal control that we consider to be material weaknesses.
952.835.9090 • Fax 952.835.3261
w w w.aemcpas. corn
City of Centerville
March 28, 2012
Page 2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we
performed tests of compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have
a direct and material effect on the determination of financial statement amounts. However providing an opinion on compliance with
those provisions was not an objective of our audit. While our audit provides a reasonable basis for our opinion, it does not provide a
legal determination on the City's compliance with those requirements. We noted no instances of noncompliance with Minnesota
statutes.
Planned Scope and Timing of the Audit
We performed the audit according to the planned scope and timing previously communicated to you.
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the
City are described in Note 1 to the financial statements. The requirements of GASB statements No. 54 were adopted for the year
ended December 31, 2011. We noted no transaction entered into by the governmental unit during the year for which there is a lack of
authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management's
knowledge and experience about past and current events and assumption about future events. Certain accounting estimates are
particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting
them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were capital asset
basis, and depreciation.
Management's estimate of depreciation is based on estimated useful lives of the assets. The estimate of historical cost is based on
engineers' estimates and deflated current value. We evaluated the key factors and assumptions used to develop these estimates in
determining that they are reasonable in relation to the financial statements taken as a whole.
The disclosures in the financial statements are neutral, consistent, and clear. Certain financial statement disclosures are particularly
sensitive because of their significance to financial statement users.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are
trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition,
none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in
the aggregate, to each opinion unit's financial statements taken as a whole.
952.835.9090 • Fax 952.835.3261
w w w.aemcpas. corn
City of Centerville
March 28, 2012
Page 3
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or
auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report
We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated
March 28, 2012.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a
"second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit's
financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional
standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our
knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management
each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional
relationship and our responses were not a condition to our retention.
952.835.9090 • Fax 952.835.3261
w w w.aemcpas. corn
City of Centerville
March 28, 2012
Page 4
Financial Position and Results of Operations
Our principal observations and recommendations are sunnnarized on the following pages. These recommendations resulted from our
observations made in connection with our audit of the City's financial statements for the year ended December 31, 2011.
General Fund
The General fund is used to account for resources traditionally associated with government, which are not required legally or by
sound principal management to be accounted for in another fund. The General fund balance increased $73,910 from 2010. The
fund balance of $1,142,321 is 55 percent of the 2012 budgeted expenditures. The total General fund budget is $2,054,700 for
2011. We recommend the fund balance be maintained at a level sufficient 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. At the current level, the fund balance is above the minimum but Council has
acknowledged the amount. Council adopted a fund balance resolution and the City is in compliance with this resolution.
The Office of the State Auditor (the OSA) has issued a Statement ofPosition relating to fund balance stating "a local government
should identify fund balance separately between reserved and unreserved fund balance. The local government may assign and
report some or all of the fund balance as designated and undesignated." We recommend local governments adopt a formal policy
on the level of unreserved fund balance that should be maintained in the General and special revenue funds. This helps address
citizen concerns as to the use of fund balance and tax levels.
The purposes and benefits of an adequate fund balance are as follows:
• Expenditures are incurred 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 flow required to finance the
governmental fund expenditures.
• The City is vulnerable to legislative actions at the State and Federal level. The State continually adjusts the local government
aid and property tax credit formulas. We also have seen the State mandate levy limits for cities over 2,500 in population. An
adequate fund balance will 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 will provide the financing needed for
such expenditures.
• A strong fund balance will assist the City in obtaining, maintaining or improving its bond rating. The result will be better
interest rates in future bond sales.
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March 28, 2012
Page 5
A table summarizing the General fund balances in relation to budgeted expenditures and transfers out follows:
Fund Balances as a Percent of Next Year's Budget
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
go
Actual Fund Balance Budget
We have compiled a peer group average derived from information available on the website of the Office of the State Auditor for
Cities of the 4th class which have populations between 2,500 and 10,000. In 2010, the average General fund balance as a
percentage of expenditures was 67 percent. Based on a comparison to the peer groups, the City's General fund balance is lower
than average but close to the recommended range.
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2007 2008 2009 2010 2011 2012
Percent
Total
General
of Fund
Fund Balance
Budget
Fund
Balance to
Year
December 31
Year
Budget
Budget
2007
$ 1,435,164
2008
$ 2,441,600
59 %
2008
1,157,516
2009
2,692,286
43
2009
1,231,326
2010
2,184,430
56
2010
1,068,411
2011
2,054,700
52
2011
1,142,321
2012
2,091, 800
55
Fund Balances as a Percent of Next Year's Budget
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
go
Actual Fund Balance Budget
We have compiled a peer group average derived from information available on the website of the Office of the State Auditor for
Cities of the 4th class which have populations between 2,500 and 10,000. In 2010, the average General fund balance as a
percentage of expenditures was 67 percent. Based on a comparison to the peer groups, the City's General fund balance is lower
than average but close to the recommended range.
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2007 2008 2009 2010 2011 2012
City of Centerville
March 28, 2012
Page 6
A summary of the 2011 operations is as follows:
Revenues
Expenditures
Excess of revenues over expenditures
Other financing sources
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Original
Final
Budgeted
Budgeted
Actual
Variance with
Amounts
Amounts
Amounts
Final Budget
$ 2,054,700
$ 2,054,700
$ 2,081,543
$ 26,843
2,054,700
2,054,700
1,994,013
60,687
-
-
87,530
87,530
-
-
12,480
12,480
-
-
(26,100)
(26,100)
-
-
(13,620)
(13,620)
-
-
73,910
73,910
Fund balances, January 1 1,068,411 1,068,411 1,068,411 -
Fund balances, December 31 $ 1,068,411 $ 1,068,411 $ 1,142,321 $ 73,910
• Revenues were over budget by $26,843 for the year. General property taxes had the largest budget variance, as this
category was over budget by $25,204.
• Expenditures were under budget by $60,687 for the year. This was mainly due to budget for capital outlay not purchased
in 2011.
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City of Centerville
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Page 7
A more detailed comparison of General fund revenues and transfers for the past three years is as follows:
Percent
of
Source 2009 2010 2011 Total
Per
Capita
Taxes
$ 1,961,993
$ 1,651,906
$ 1,698,512
81.2 % $
448
Licenses and permits
138,121
97,207
111,842
5.3
29
Intergovernmental
182,458
155,003
163,244
7.8
43
Charges for services
3,607
4,408
8,810
0.4
2
Fines and forfeitures
28,836
36,028
26,990
1.3
7
Special assessments
43,864
28,090
20,350
1.0
5
Interest on investments
10,397
13,677
17,483
0.8
5
Miscellaneous
35,052
21,325
34,312
1.6
9
Transfers in
250,144
26,490
12,480
0.6
3
Total revenues and transfers
$ 2,654,472
$ 2,034,134
$ 2,094,023
100.0 % $
551
The sources of General fund revenues are presented graphically as follows:
Revenues and Transfers in
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
2009 2010 2011
Taxes Licenses and permits , dw , 111111^ Intergovernmental Other
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Page 8
A sunniiary of the past three years General fund expenditures and transfers is as follows:
Percent
Peer
of
Per
Group Per
Program
2009
2010
2011
Total
Capita
Capita
Current
General government
$ 500,119
$ 518,632
$ 521,796
25.8 %
$ 138 $
123
Public safety
1,060,001
1,054,045
1,018,072
50.4
268
204
Public works
366,734
354,194
322,042
15.9
85
108
Culture and recreation
99,408
79,131
89,934
4.5
24
47
Economic development
6,533
399
7,628
0.4
2
4
Miscellaneous
16,516
5,830
5,709
0.3
2
15
Total current
2,049,311
2,012,231
1,965,181
97.3
519
501
Capital outlay
166,916
178,185
22,100
1.1
6
18
Debt service
6,535
6,633
6,732
0.3
2
-
Transfers out
357,900
-
26,100
1.3
7
-
Total expenditures
and transfers $ 2,580,662 $ 2,197,049 $ 2,020,113 100.0 % $ 534 $ 519
The above chart compares the amount the City spends per capita, in comparison to a peer group. The peer group average is
derived from information available on the website of the Office of the State Auditor for Cities of the 4th class which have
populations between 2,500 and 10,000.
The function/program of the expenditures and transfers are presented graphically as follows:
Expenditures and Transfers Out
$1,200,000
$1,000,000
$ 800,000
$600,000
$400,000
$200,000
2009 2010 2011
.. General government Public safety uMa° Public works Other
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Page 9
Special Revenue Funds
Special revenue funds are used to account for revenue derived from specific taxes or other earmarked revenue sources. They are
usually required by statute or local ordinance to finance particular functions or activities of government. A summary of year end
fund balances for all special revenue funds follows:
Fund
Nomnajor
Cable T.V.
Fund Balances
December 31, Increase
2011 2010 (Decrease)
$ 25,453 $ 24,662 $ 791
Capital Projects Funds
The capital projects funds are used to account for the acquisition and construction of major capital facilities other than those
financed by enterprise funds. A summary of year end fund balances (deficits) for all capital projects funds follows:
Fund
Major
Park
Nonmajor
2009 Street & Utility Improvements
Street Maintenance
Pedestrian Trail Ways
2007 Downtown Redevelopment
CDBG Water Services
Fund Balances (Deficits)
December 31,
Increase
2011 2010
(Decrease)
$ (1,071,023) $ (1,071,510)
$ 487
- 47,918
(47,918)
26,100 -
26,100
7,426 545,086
(537,660)
59,391 125,716
(66,325)
- (5,400)
5,400
Total
$ (978,106) $ (358,190) $ (619,916)
The City should annually evaluate the status of each project to determine if the fund should be closed or if additional funding
sources will be needed for deficits. Each deficit indicates a funding shortfall and all will eventually need to be eliminated either by
future charges or by transfers from other funds. The deficit fund balance in the Park fund of $1,071,510 is mostly due to a
transfer out of $825,000 to the Pedestrian Trial Ways fund for the funding project plan and loan between funds.
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Page 10
Debt Service Funds
Debt Service funds are a type of governmental fund to account for the accumulation of resources for the payment of interest and
principal on debt (other than enterprise fund debt).
Debt Service funds may have one or a combination of the following revenue sources pledged to retire debt as follows:
• PropeLty taxes - Primarily for general City benefit projects such as parks and municipal buildings. Property taxes may also be
used to fund special assessment bonds which are not fully assessed.
• Tax increments - Pledged exclusively for tax increment/economic development districts.
• Capitalized interest portion of bond proceeds - After the sale of bonds, the project may not produce revenue (tax increments
or special assessments) for a period of one to two years. Bonds are issued with this timing difference considered in the form of
capitalized interest.
• Special assessments - Charges to benefited properties for various improvements.
In addition to the above pledged assets, other funding sources may be received by Debt Service funds as follows:
• Residual project proceeds from the related capital projects fund
• Investment earnings
• State or Federal grants
• Transfers from other funds
A comparison of the assets of each fund and the remaining bonds outstanding at year end are as follows:
Fund
Cash and
Temporary Total
Investments Assets
Bonds
Outstanding Maturity
309 Joint Police Station 2005A
$ 54,155
$ 61,924
$ 560,585 2021
348 G.O. Crossover Bonds of 2009B
521,385
843,619
2,290,000 2018
349 G.O. Improvement Bonds of 2011A
365,181
983,740
2,760,000 2019
351 G.O. Improvement Bonds of 2009A
663,968
1,543,817
3,715,000 2025
Total
$ 1,604,689 $ 3,433,100 $ 9,325,585
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Page 11
Enterprise Funds
Water Fund
The results of the operations and cash position of the Water fund for the past three years are as follows:
2009 2010 2011
Total Percent Total Percent Total Percent
Operating revenues
$ 298,999
100.0 % $
305,056
100.0 %
$ 277,217
100.0 %
Operating expenses
367,259
122.8
345,071
113.1
373,184
134.6
Operating loss
(68,260)
(22.8)
(40,015)
(13.1)
(95,967)
(34.6)
Nonoperating revenues
49,515
16.6
175,709
57.6
75,755
27.3
Income (loss) before
contributions and transfers
(18,745)
(6.2)
135,694
44.5
(20,212)
(7.3)
Transfers out
(229,121)
(76.6)
-
-
-
-
Change in net assets
$ (247,866)
__L82.8L % $
135,694
44.5 %
$ (20,212)
7.3L
Cash and temporary
investments $ 663,584 $ 961,881 $ 1,074,848
Water Fund Operations
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$(200,000)
S(400,000)
2009 2010 2011
uuuuu Operating revenues uiiiiii Operating expenses
IIIIIIII Nonoperating revenues IIIIIIII Change in net assets
IIIIIIIIII Cash and temporary investments
The cash balance has increased over the prior year mainly due to positive cash flow from operations and an increase in special
assessment revenue. Rates are analyzed each year by staff. This is a good practice and should be continued.
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Page 12
Sewer Fund
The results of operations and cash position of the Sewer fund for the past three years are as follows:
2009 2010
Operating revenues
Operating expenses
Operating loss
Nonoperating revenues
Loss before contributions
and transfers
Transfers out
Change in net assets
Cash and temporary
investments
$1,200,000
$1,000,000
$ 800,000
$600,000
$400,000
$200,000
S(200,000)
$(400,000)
2011
Total
Percent
Total
Percent
Total
Percent
$ 322,369
100.0 %
$ 319,947
100.0 %
$ 337,785
100.0 %
440,936
136.8
422,596
132.1
438,610
129.8
(118,567)
(36.8)
(102,649)
(32.1)
(100,825)
(29.8)
82,101
25.5
60,832
19.0
51,431
15.2
(36,466)
(11.3)
(41,817)
(13.1)
(49,394)
(14.6)
(140,492)
(31.9)
-
-
-
-
$ (176,958)
(432) %
$ (41,817)
(13.1) %
$ (49,394)
(14.6)
$_1,046 290 $ 169,273 $ 222,280
Sewer Fund Operations
111111 Operating revenues ll"' Operating expenses
111111 Nonoperating revenues 11111111 Change in net assets
111111111 Cash and teMj)orary investments
2009 2010 2011
The Sewer fund continues to operate at a loss in 2011 but cash flow was positive since depreciation is approximately
$188 thousand of the total expenses.. The City needs to continue monitoring cash flow and review rates annually to aim towards
an operating income.
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Page 13
Storm Water Fund
The results of operations and cash position of the Storm Water fund for the past three years are as follows:
2009 2010 2011
Storm Water Fund Operations
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$(100,000)
$(200,000)
$(300,000)
S(400,000)
1111111 Operating revenues 11111111 Operating expenses
1111111 Nonoperating revenues IIIIIIII Change in net assets
uuuui Cash and temporar investments
2009 2010 2011
The storm water fund cash balance decreased during the year, mainly due to transfers out of $99,500 for project costs and an
increase in operating expenses.
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Total
Percent
Total
Percent
Total
Percent
Operating revenues
$ 61,911
100.0 %
$ 62,392
100.0 %
$ 75,719
100.0 %
Operating expenses
85,168
137.6
122,475
196.3
85,167
112.5
Operating loss
(23,257)
(37.6)
(60,083)
(96.3)
(9,448)
(12.5)
Nonoperating revenues
17,846
28.8
5,206
8.3
2,475
3.3
Loss before contributions
and transfers
(5,411)
(8.8)
(54,877)
(88.0)
(6,973)
(9.2)
Transfers out
(99,500)
-
(209,500)
-
(99,500)
(131.4)
Change in net assets
$ (104,911)
(8.8) %
$ (264,377)
(88.0) %
$ (106,473)
(140.6)
Cash and temporary
investments
$ 566,773
$ 189,770
$ 120,592
Storm Water Fund Operations
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$(100,000)
$(200,000)
$(300,000)
S(400,000)
1111111 Operating revenues 11111111 Operating expenses
1111111 Nonoperating revenues IIIIIIII Change in net assets
uuuui Cash and temporar investments
2009 2010 2011
The storm water fund cash balance decreased during the year, mainly due to transfers out of $99,500 for project costs and an
increase in operating expenses.
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City of Centerville
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Page 14
Ratio Analysis
The following captures a few ratios from the City's financial statements that give some additional information for trend and peer group
analysis. The peer group average is derived from information available on the website of the Office of the State Auditor. Different peer
group averages were used for Cities of the 4th class (population 2,500 — 10,000). The majority of these ratios facilitate the use of
economic resources focus and accrual basis of accounting at the government -wide level. A combination of liquidity (ability to pay its
most immediate obligations), solvency (ability to pay its long -term obligations), funding (comparison of financial amounts and
economic indicators to measure changes in financial capacity over time) and common -size (comparison of financial data with other
cities regardless of size) ratios are shown below.
Ratio
Calculation
Source
2008
2009
2010
2011
Debt to assets
Total liabilities /total assets
Government -wide
29%
33%
28,'Yo
23%
34%
34%
37%
N /A
Debt per capita
Bonded debt /population
Government -wide
2,045
2,947
2,159
$
2,677
$
2,713
$3,125
NIA
Taxes per capita
Tax revenues /population
Government -wide
$
50
$
`> 18,
433
772
$
401
$
399
$
477
NIA
Current expenditures per capita
Governmental fund current
Governmental funds
$
5 3 8,
$
545
$
525 `>
` "" 8,
expenditures /population
$
66,E
$
625
$
624
NIA
Capital expenditures per capita
Governmental fund capital
Governmental funds
$
56A
$
826)
$
X70
76)
expenditures /population
$
323
$
3
$
265
NIA
Capital assets % left to
Net capital assets/
Government -wide
8n%
8,2%
8,2%
79%
depreciate - Governmental
gross capital assets
70%
65%
61%
NIA
Capital assets % left to
Net capital assets/
Government -wide
78,'Yo
75%
75%
6) 9%
depreciate - Business -type
gross capital assets
67%
67%
59%
NIA
RepreseVi s 'a: ➢w City of CenAe
ville
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Page 15
Debt -to- Assets Leverage Ratio (Solvency Ratio)
The debt -to -assets leverage ratio is a comparison of a city's total liabilities to its total assets or the percentage of total assets that are
provided by creditors. It indicates the degree to which the City's assets are financed through borrowings and other long -term
obligations (i.e. a ratio of 50 percent would indicate half of the assets are financed with outstanding debt).
Bonded Debt per Capita (Funding Ratio)
This dollar amount is arrived at by dividing the total bonded debt by the population of the city and represents the amount of bonded
debt obligation for each citizen of the city at the end of the year. The higher the amount, the more resources are needed in the future to
retire these obligations through taxes, assessments or user fees.
Taxes per Capita (Funding Ratio)
This dollar amount is arrived at by dividing the total tax revenues by the population of the city and represents the amount of taxes for
each citizen of the city for the year. The higher this amount is, the more reliant the city is on taxes to fund its operations.
Current Expenditures per Capita (Funding Ratio)
This dollar amount is arrived at by dividing the total current governmental expenditures by the population of the City and represents
the amount of governmental expenditure for each citizen of the City during the year. Since this is generally based on ongoing
expenditures, we would expect consistent annual per capita results.
Capital Expenditures per Capita (Funding Ratio)
This dollar amount is arrived at by dividing the total governmental capital outlay expenditures by the population of the City and
represents the amount of capital expenditure for each citizen of the City during the year. Since projects are not always recurring, the
per capita amount will fluctuate from year to year.
Capital Assets Percentage (Common -size Ratio)
This percentage represents the percent of governmental or business -type capital assets that are left to be depreciated. The lower this
percentage, the older the city's capital assets are and may need major repairs or replacements in the near future. A higher percentage
may indicate newer assets being constructed or purchased and may coincide with higher debt ratios or bonded debt per capita.
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Page 16
Future Accounting Standard Changes
GASB Statement No. 60 - Accounting and Financial Reporting for Service Concession Arrangements
Summary
The objective of this Statement is to improve financial reporting by addressing issues related to service concession arrangements
between a transferor (a government) and an operator (governmental or nongovernmental entity) in which (1) the transferor
conveys to an operator the right and related obligation to provide services through the use of infrastructure or another public asset
(a "facility ") in exchange for significant consideration and (2) the operator collects and is compensated by fees from third parties.
This Statement also provides guidance for governments that are operators in a service concession arrangement.
This Statement requires disclosures about a service concession arrangement including a general description of the arrangement
and information about the associated assets, liabilities, and deferred inflows, the rights granted and retained, and guarantees and
commitments.
The requirements of this Statement are effective for financial statements for periods beginning after December 15, 2011. The
provisions of this Statement generally are required to be applied retroactively for all periods presented.
How the Changes in This Statement Will Improve Financial Reporting
The requirements of this Statement improve financial reporting by establishing recognition, measurement, and disclosure
requirements for SCAB for both transferors and governmental operators, requiring governments to account for and report SCAB in
the same manner, which improves the comparability of financial statements.
GASB Statement No. 61 - The Financial Reporting Entity: Onvibus an Amendment of GASS Statements No. 14 and No. 34
Summary
The objective of this Statement is to improve financial reporting for a governmental financial reporting entity. The requirements
of Statement No. 14 and the related financial reporting requirements of Statement No. 34, were amended to better meet user needs
and to address reporting entity issues that have arisen since the issuance of those Statements.
This Statement modifies certain requirements for inclusion of component units in the financial reporting entity. This Statement
also amends the criteria for reporting component units as if they were part of the primary government (that is, blending) in certain
circumstances.
This Statement clarifies the reporting of equity interests in legally separate organizations as well. It requires a primary government
to report its equity interest in a component unit as an asset.
The provisions of this Statement are effective for financial statements for periods beginning after June 15, 2012. Earlier
application is encouraged.
How the Changes in This Statement Will Improve Financial Reporting
The requirements of this Statement result in financial reporting entity financial statements being more relevant by improving
guidance for including, presenting, and disclosing information about component units and equity interest transactions of a
financial reporting entity.
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Page 17
Future Accounting Standard Changes — Continued
GASB Statement No. 62 - Codification of Accounting and Financial Reporting Guidance Contained in Pre - November 30, 1989
FAS3 and A /CPA Pronouncements
Summary
The objective of this Statement is to incorporate into the GASB's authoritative literature certain accounting and financial reporting
guidance that is included in the following pronouncements issued on or before November 30, 1989, which does not conflict with
or contradict GASB pronouncements:
1. Financial Accounting Standards Board (FASB) Statements and Interpretations.
2. Accounting Principles Board Opinions.
3. Accounting Research Bulletins of the American Institute of Certified Public Accountants' (AICPA) Committee on
Accounting Procedure.
This Statement also supersedes Statement No. 20, Accounting and Financial Reporting for Proprietary Funds and Other
Governmental Entities That Use Proprietary Fund Accounting.
The requirements of this Statement are effective for financial statements for periods beginning after December 15, 2011. Earlier
application is encouraged. The provisions of this Statement generally are required to be applied retroactively for all periods
presented.
How the Changes in This Statement Will Improve Financial Reporting
The requirements in this Statement will improve financial reporting by contributing to the GASB's efforts to codify all sources of
generally accepted accounting principles for state and local governments so that they derive from a single source.
GASB Statement No. 63 - Financial Reporting of Deferred Outflows of Resource4 Deferred Inflows of Resource4 and Net
Position
Summary
This Statement provides financial reporting guidance for deferred outflows of resources and deferred inflows of resources.
Previous financial reporting standards do not include guidance for reporting those financial statement elements, which are distinct
from assets and liabilities.
How the Changes in This Statement Will Improve Financial Reporting
The requirements of this Statement will improve financial reporting by standardizing the presentation of deferred outflows of
resources and deferred inflows of resources and their effects on a government's net position.
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Page 18
Future Accounting Standard Changes — Continued
GASB Statement No. 64 - Derivative Instruments Application of Hedge Accounting Ternination Provisions- an Amendment of
GASS Statement No. 53
Summary
The objective of this Statement is to clarify whether an effective hedging relationship continues after the replacement of swap
counterparty or a swap counterparty's credit support provider. This Statement sets forth criteria that establish when the effective
hedging relationship continues and hedge accounting should continue to be applied. The provisions of this Statement are effective
for financial statements for periods beginning after June 15, 2011. Earlier application is encouraged.
How the Changes in This Statement Will Improve Financial Reporting
The requirements of this Statement enhance comparability and improve financial reporting by clarifying the circumstances in
which hedge accounting should continue when a swap counterparty, or swap counterparty's credit support provider, is replaced
This report is intended solely for the information and use of 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.
The comments and recommendation in this report are purely constructive in nature, and should be read in this context. Our audit would
not necessarily disclose all weaknesses in the system because it was based on selected tests of the accounting records and
related data.
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 convenience.
We wish to thank you for the opportunity to be of service and for the courtesy and cooperation extended to us by your staff.
March 28, 2012
Minneapolis, Minnesota
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
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CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED
DECEMBER 31, 2011
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CITY OF CENTERV I L L E, MINNESOTA
ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS
FOR THE YEAR ENDED DECEMBER 31, 2011
INTRODUCTORY SECTION
El ected and A ppoi nted Offi ci al s
FINANCIAL SECTION
Independent Auditor's Report 9
M anagement's D i scussi on and A nal ysi s 13
Basic Financial Statements
Government -wide Financial Statements
Statement of Net Assets
27
Statement of Activities
28
Fund Financial Statements
Governmental Funds
74
Balance Sheet
32
Reconciliation of the Balance Sheet to the Statement of Net Assets
35
Statement of Revenues, Expendituresand Changes in Fund Balances (Deficits)
36
Reconciliation of the Statement of Revenues, Expendituresand
Changes in Fund Balances (Deficits) to the Statement of Activities
38
General Fund
Statement of Revenues, Expendituresand Changes in Fund Balances- Budget and Actual
39
Proprietary Funds
Statements of Net Assets
40
Statements of Revenues, Expenses and Changes i n Fund Net Assets
42
Statements of Cash Flows
44
Notes to the Fi nanci al Statements
49
Combining and Individual Fund Financial Statements and Schedules
Nonmajor Governmental Funds
Combining Balance Sheet
70
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits)
72
General Fund
Schedule of Revenues, Expendituresand Changes i n Fund Balances- Budget and Actual
74
Debt Service Funds
Combining Balance Sheet
80
Combining Scheduleof Revenues, Expendituresand Changesin Fund Balances (Deficits)
82
Summary Financial Report
Revenues and Expenditures for General Operations - Governmental Funds
84
OTHER REQUIRED REPORTS
Report on Minnesota Legal Compliance
87
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INTRODUCTORY SECTION
CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2011
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in
CITY OF CENTERVILLE, MINNESOTA
ELECTED AND APPOINTED OFFICIALS
FOR THE YEAR ENDED DECEMBER 31, 2011
ELECTED
Name Title
Thomas Wilharber Mayor
Steve King Council Member
Ben Fehrenbacher Council Member
Jeff Paar Council Member
D. Love Council Member
APPOINTED
Dallas Larson City Administrator
Teresa Bender City Clerk
Mike Jeziorski Finance Director
Term Expires
01/01/13
01/01/15
01/06/13
01/01/13
01/06/15
-5-
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w
FI NANCIAL SECTION
CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2011
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m
V
c II I -1 E 1 E S I..,i..p
Gertifiedi Pid) a Accnrdraaws & Goaastill ntc
5201 Lden Avenue
Suite 250
Edina, MN 55436
10U];1»01.]004 1 r_N1101109IN &W ;1 01 :4
Honorable Mayor and Council
City of Centervi I le, M i nnesota
We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund,
and the aggregate remaining fund information of the City of Centervi I le, Minnesota (the City), as of and for the year ended
December 31, 2011, which col l ecti vel y comprise the City's basic financial statements as I isted in the table of contents. These financial
statements are the responsi bi I i ty of the City's management. Our responsi bi I i ty is to express opinions on these financial statements
based on our audit. The prior year comparative information has been derived from the City's 2010 financial statements and, in our
report dated March 24, 2011, we expressed unqualified opinions on the respective proprietary fund financial statements.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. 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 wel I as
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion, because of the effects of the matter discussed in the preceding paragraph, the governmental fund referred to above does
not present fairly, inconformity with accounting principles generally accepted in the United States of America, the financial position
of the City, as of December 31, 2011 or changes in financial position for the year then ended. Further, the City has not presented a
management's discussion and analysis that accounting principles generally accepted in the United States has determined is necessary
to supplement, although not required to be part of, the basic financial statements.
As descri bed i n the Note 7 to the basi c f nanci al statements, the City adopted the provisions of Governmental Accounti ng Standards
Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, for the year ended
December 31, 2011. Adoption of the provision of this statement results in significant changes to the classifications of the components
of fund balances.
Accounting pri nci ples general ly accepted in the United States of America require that the Management's Discussion and Analysis on
page 13 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial
statements, is requi red by the Governmental Accounti ng Standards Board, who considers it to be an essential part of fi nanci al
reporting for placing the basic financial statements in an appropri ate operational, economic, or historical context. We have appl ied
certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the
United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing
the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
952.835.9090 • Fax 952.835.3261
ww w.aemepas. eom
in
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Our audit was conducted for the purpose of forming an opinion on the basic financial statements that collectively comprise the City's
basic financial statements as a whole. The introductory section, combining and individual fund financial statements and schedules are
presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and
individual fund financial statements and schedules are the responsi bi I ity of management and were derived from and relate directly to
the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the
auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and
reconci I i ng such i nformati on directly to the underlying accounting and other records used to prepare the financial statements or to the
financial statementsthemselves, and other additional procedures in accordance with auditing standards generally accepted in the
United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements
as awhole. The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial
statements and, accordingly, we do not express an opinion or provide any assurance on them.
March 28, 2012
Minneapolis, Minnesota
952.835.9090 • Fax 952.835.3261
w ww. aemc pas. corn
-11-
Clcy. LLP
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
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Management's Discussion and Analysis
As management of the City of Centervi I le, Minnesota, (the City), we offer readers of the City's financial statements this narrative
overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2011.
Financial Highlights
• The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $21,675,689 (net assets). Of this
amount, $4,052,097(unrestri cted net assets) may be used to meet the City's ongoing obligations to citizens and creditors.
• The City's total net assets increased by $558,134. A further breakdown of net assets in chronicled under Government wide
financial statement analysis.
• At the end of the current fiscal year, unassigned fund bad ance for the General fund was $1,123,658. While these funds are
not legally reserved, they are designated for future cash flow purposes.
• The City's total debt decreased $1,489,389, during the current fiscal year. The decrease was mai ndy due to the refi nance of
2004B and 2007A bond issues and annual principal payments.
• The City determined the requi rements of GASB 45 wi I I not have a material effect on the fi nancial statements. This i ncl udes
the implicit ratecomponent of post - employment benefits.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial
statements comprise three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the
financial statements. This analysis containsother supplemented information in addition to the basic financial statements themselves.
-13-
The financial statements also include notes that explain some of the information in the financial statements and provide more detai led
data. The statements are followed by a section of combining and individual fund financial statements and schedules that further
explains and supports the information in the financial statements. Figure 1 shows how the required parts of this annual report are
arranged and relate to one another. In addition to these required elements, we have included asection with combining and individual
fund financial statements and schedules that provide details about nonmajor governmental funds, which are added together and
presented in single columns in the basic financial statements.
Figure 1
Required Componentsof the
City's Annual Financial Report
Management's
Discussion and
Analysis
Basic Financial Required
Statements Supplementary
Information
Government -wide Fund Notes to the
Financial Financial Financial
Statements Statements Statements
Summary Detail
-14-
Figure 2 summarizes the major features of the City's financial statements, including the portion of the City government they cover and
the types of information they contain. The remainder of this overview section of management's discussion and analysis explai ns the
structure and contents of each of the statements.
Figure 2
M ajor features of the Government -wide and Fund Financial Statements
-15-
Fund Financial Statements
Government -wide
Governmental Funds
Proprietary Funds
Statements
Scope
Entire City government
The activitiesof the City that
Activities the City operates
(except fiduciary funds) and
are not proprietary or
similar to private businesses,
the City's component units
fiduciary, such as police, fire
such as the water and sewer
and parks
system
Required financial
. Statement of Net Assets
• Bed ance Sheet
• Statements of Net Assets
statements
. Statement of Activities
• Statement of Revenues,
• Statements of Revenues,
Expenditures, and
Expenses and Changes in
Changes in Fund
Fund Net Assets
Balances
. Statements of Cash
Flows
Accounting Basis and
Accrual accounting and
Modified accrual accounting
Accrual accounting and
measurement focus
economic resources focus
and current financial
economic resources focus
resources focus
Typeof asset/liability
All assetsand liabilities, both
Only assets expected to be
All assetsand liabilities, both
information
financial and capital, and
used up and liabilitiesthat
financial and capital, and
short -term and long -term
come due duri ng the year or
short -term and long -term
soon thereafter; no capital
assets i ncl uded
Type of in flow /out flow
All revenues and expenses
Revenues for which cash is
All revenues and expenses
information
during year, regardless of
received during or soon after
during the year, regardless of
w hen cash i s recei ved or pai d
the end of the year;
w hen cash i s recei ved or pai d
expenditures when goods or
services have been received
and payment is due during
the year or soon thereafter
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Government -wide financial statements The government -wide financial statements are designed to provide readers with abroad
overview of the City's finances, in a manner similar to a pri vate- sector busi tress.
The statement of net assets presents information on all of the City's assets and liabilities, with the difference between the two reported
as net assets. Over ti me, i ncreases or decreases i n net assets may serve as a useful i ndi cator of whether the f nanci al position of the
City is i mprovi ng or deteriorati ng.
The statement of activities presents information 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 underlying event giving rise to the change occurs, regardless of the tieing of related
cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future
fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
Both of the government -wide financial statements distinguish functionsof the City that are principally supported by taxes and
intergovernmental revenue (governmental activities) from other functions that are intended to recover all or a significant portion of
their costs through user fees and charges (business-type activities). The governmental activities of the City include general
government, public safety, public works, economic development, culture and recreation, miscellaneous and interest on long -term debt.
The business -type activities of the City include water, sewer, and storm water.
The government -wide financial statements start on page 27 of this report.
Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other State and local governments, uses fund accounting to ensure and
demonstrate compliance with finance - related legal requirements. All of the funds of the City can be divided into two categories:
governmental funds and proprietary funds.
Governmental fund Governmental fundsare used to account for essentially the same functions reported asgovernmental activities
in the government -wide fi nanci al statements. However, unlike the government -wide financial statements, governmental fund
fi nanci al statements focus on near -term inflows and outflows of spendable resources, as wel I as on balances of spendable resources
available at the end of the fiscal year. Such information maybe useful in evaluating a government's near -term financing
requirements.
Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the
information presented for governmental fundswith similar information presented for governmental activitiesin the government -wide
financial statements. By doing so, readers may better understand the long -term impact by the government's near -term financing
decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in
fund balances provide reconciliation to facilitate this comparison between governmental fundsand governmental activities.
The City maintains 14 individual governmental funds, 5 of which are Debt Service funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for
the General, Debt Service, and Park funds. Data from the other 7 governmental funds are combined into a single, aggregated
presentation. I ndividual fund data for each of these non -mayor governmental funds is provided in the form of combining statementsor
scheduleselsewhere in this report.
The City adopts an annual appropriated budget for its General fund. A budgetary comparison statement has been provided for the
General fund to demonstrate compliance with this budget.
The basic governmental fund financial statements start on page 32 of this report
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Proprietary fund. The City maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented
as businese•type activities i n the government -wide fi nanci al statements. The City uses enterprise funds to account for its water, sewer
and storm water.
The proprietary fund provides the same type of i nformation as the government -wide fi nanci al statements, only i n more detai I. The
proprietary fund fi nanci al statements provide separate i nformation for each of the enterprise funds.
The basic proprietary fund financial statements start on page 40 of this report.
Notes to the financial statements. The notes provide additional i nformation that is essenti al to a ful I understandi ng of the data
provided i n the government -wide and fund fi nancial statements. The notes to the fi nanci al statements start on page 49 of this report.
Other information. The combining statements referred to earlier in connection with non -major governmental funds are presented
following the notes to financial statements. Combining and individual fund statements and schedules start on page 70 of this report.
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Government -wide Financial Analysis
As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the City,
assets exceeded liabilities by $21,675,689 at the close of the most recent fiscal year.
By far, the largest portion of the City's net assets ( 67 percent) reflects its investment in capital assets (e.g., land, buildings, machinery
and equipment); less any related debt used to acquire those assets that are still outstanding. The City uses these capital assets to
provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in its
capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from
other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
City of Centerville's Summary of Net Assets
Governmental Activities
Assets
Current and other assets
Capital assets
Total assets
Liabilities
Noncurrent liabilities outstanding
Other liabilities
Total liabilities
Net assets
Invested in capital assets,
net of related debt
Restricted for
Future expansion
Debt service
Unassigned
Total net assets
Increase
2011 2010 (Decrease)
Business -type Activities
Increase
2011 2010 (Decrease)
$ 3,802,503 $ 5,654,390 $ (1,851,887) $ 3,707,148 $ 3,597,296 $ 109,852
17,012,545 16,118,270 894,275 6,913,746 7,186,009 (272,263)
20,815,048
21,772,660
(957,612)
10,620,894
10,783,305
(162,411)
9,363,568
10,852,586
(1,489,018)
14,268
13,897
371
357,096
559,903
(202,807)
25,321
12,024
13,297
9,720,664
11,412,489
(1,691,825)
39,589
25,921
13,668
7,686,960
5,308,831
2,378,129
6,913,746
7,186,009
(272,263)
-
-
-
71,631
71,631
-
2,925,802
4,010,824
(1,085,022)
-
-
-
456,169
1,040,516
(584,347)
3,595,928
3,499,744
96,184
$11,068,931
$10,360,171
$ 708,760
$10,581,305
$10,757,384
$ (176,079)
An additional portion of the City's net assets ( 13.8 percent) represents resources that are subject to external restrictions on how they
may be used. The remaining balance of unrestricted net assets ($4,052,097) may be used to meet the 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 same situation held true for the prior year.
-1&
Governmental activities. Governmental activities decreased the City's net assets by $734,213. Key elements of this increase are as
follows:
City of Centerville's Changes in Net Assets
Net assets, December 31 $11,094,384 $10,360,171 $ 734,213 $10,581,305 $10,757,384 $ (176,079)
• Capital and operating grants, and contributions increased due grants for the irrigation project.
• Expenses decreased a total of $543,609 with the largest decrease in public works due to capitalization of projects done in 2010.
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Governmental Activities
Business -type Activities
Increase
Increase
2011
2010
(Decrease)
2011
2010
(Decrease)
Revenues
Program revenues
Charges for services
$ 349,045
$ 402,377
$ (53,332)
$ 691,020
$ 687,407
$ 3,613
Operating grants and contributions
305,362
70,805
234,557
2,971
-
2,971
Capital grants and contributions
835,568
232,360
603,208
96,421
201,120
(104,699)
General revenues
Taxes
Property taxes /tax increments
1,675,130
1,678,293
(3,163)
-
-
-
Property taxes, levied for debt service
520,278
482,219
38,059
-
-
-
Othertaxes
2,708
753
1,955
-
-
-
Grants and contributions
not restricted to specific programs
18,544
18,665
(121)
-
-
-
Unrestricted investment earnings
29,025
31,954
(2,929)
29,970
40,615
(10,645)
Miscellaneous
380
4,692
(4,312)
-
-
-
Total revenues
3,736,040
2,922,118
813,922
820,382
929,142
(108,760)
Expenses
General government
536,926
536,362
564
-
-
-
Public safety
1,024,690
1,059,361
(34,671)
-
-
-
Public works
443,229
1,333,377
(890,148)
-
-
-
Culture and recreation
712,987
231,500
481,487
-
-
-
Economic development
15,074
15,078
(4)
-
-
-
Interest on long -term debt
368,421
469,258
(100,837)
-
-
-
Water
-
-
-
373,184
345,071
28,113
Sewer
-
-
-
438,610
422,596
16,014
Storm Water
-
-
-
85,167
122,475
(37,308)
Total expenses
3,101,327
3,644,936
(543,609)
896,961
890,142
6,819
Increase (decrease) in
net assets before transfers
634,713
(722,818)
1,357,531
(76,579)
39,000
(115,579)
Transfers
99,500
209,500
(110,000)
(99,500)
(209,500)
110,000
Change in net assets
734,213
(513,318)
1,247,531
(176,079)
(170,500)
(5,579)
Net assets, January 1
10,360,171
10,873,489
(513,318)
10,757,384
10,927,884
(170,500)
Net assets, December 31 $11,094,384 $10,360,171 $ 734,213 $10,581,305 $10,757,384 $ (176,079)
• Capital and operating grants, and contributions increased due grants for the irrigation project.
• Expenses decreased a total of $543,609 with the largest decrease in public works due to capitalization of projects done in 2010.
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The fol lowing graph depicts various governmental activities and shows the program revenues and expenses directly related to those
activities.
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
Expenses and Program Revenues- Governmental Activities
Revenues by Source - Governmental Activities
Operating
Capital grants
and
grantsand contributions
contributions 260%
9.5%
Charges for
sery i ces
10.9%
Taxes
52.2%
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Business -type activities. Business -type activities decreased the City's net assets by $176,079, therefore accounting for 31.5 percent
of the total decrease in net assets. Key elements of this decrease are as follows:
Revenues by Source - Business -type Activities
Capital grants
and
contributions
11.8%
Imes for
services
84.5%
A further breakdown of expenses is shown below:
Investment
enmin aR
Governmental Activities
2011
2010
Increase
(Decrease)
Business -type Activities
Increase
2011 2010 (Decrease)
Personnel costs
$ 670,891
$ 715,586
$ (44,695) $
238,177
$ 199,081
$ 39,096
Supplies
57,970
47,085
10,885
18,375
23,039
(4,664)
Other charges for services
1,266,055
1,273,267
(7,212)
640,409
668,022
(27,613)
Capital outlay
396,920
607,114
(210,194)
-
-
-
Total
$ 2,391,836
$ 2,643,052
$ (251,216) $
896,961
$ 890,142
$ 6,819
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Water Sewer Storm water
111 Program revenues 11111111 E nses „�
Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements.
Governmental funds. The focus of the City's governmental funds is to provide information on near -term inflows, outflows and
balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unreserved
fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.
Activity in the City's major governmental funds is discussed below:
Fund Balance (Deficit) December 31, Increase
Major Funds 2011 2010 (Decrease)
General
The General fund balance has increased from 2010 and is very strong
moving in 2012.
Debt Service
The Debt Service fund balance decreased $820,189. The City manages
cash flow in all Debt Service funds and ensures adequate resources exist to
fund future obligations.
Park
The Park fund balance decreased about $500 from previous year.
1,142,321 $ 1,068,411 $ 73,910
1,282,492 $ 2,102,681 $ (820,189)
$ (1,071,023) $ (1,071,510) $ 487
As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $1,472,160, a
decrease of $1,365,404 in comparison with the prior year. Approximately 10.4 percent of this total amount or $152,389 constitutes
unassigned fund balance, which is available for spending at the City's discretion. The remainder of fund balance is either: 1)
Nonspendable ($50,706), 2) Restricted ($1,269,065), 3) Committed ($14,263), or Assigned ($85,491).
Proprietary funds. The City's proprietary funds provide the same type of information found 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 $3,595,928. The total decrease in net assets for the
funds was $176,079. Other factors concerning the finances of this fund have already been addressed in the discussion of the City's
business -type activities.
-22-
General Fund Budgetary Highlights
The City's General fund budget was not amended during the year. Revenues had a positive budget variance and expenditures had
positive budget variance, and overall the General fund had a net positive budget variance of $50,000.
Some of the significant variances can be briefly summarized as follows:
• Total revenue had a positive budget variance of $26,843.
• Total expenditures had a positive budget variance of $60,687. Capital outlay had a positive budgetary variance of $75,627
due to an expectation of purchasing capital outlay in 2011, which was actually purchased in late 2010.
Capital Asset and Debt Administration
Capital assets. The City's investment in capital assets for its governmental and business -type activities as of December 31, 2011,
amounts to $31,614,633 (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 following:
• Fire Hydrant Valve Replacement
• Radio Read Devices and Upgrades
Additional information on the City's capital assets can be found in Note 3C start on page 60 of this report.
City of Centerville's Capital Assets
(net of depreciation)
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Governmental Activities
Business -type Activities
Increase
Increase
2011
2010
(Decrease)
2011
2010 (Decrease)
Land
$ 3,308,023
$ 3,308,023
$ -
$ 196,255
$ 196,255 $ -
Buildings
1,627,438
1,627,438
-
414,000
414,000 -
Constructioninprogress
1,391,196
4,038,169
(2,646,973)
-
- -
Infrastructure
14,434,520
10,349,656
4,084,864
9,105,729
9,105,729 -
Machinery and equipment
797,104
797,104
-
340,368
283,942 56,426
Total
$21,558,281
$20,120,390
$ 1
$10,056,352
$ 9 $ 56,426
-23-
Long -term debt. At the end of the current fiscal year, the City had total bonded debt outstanding of $9,325,585. While all of the
City's bonds have revenue streams, they are all backed by the full faith and credit of the City. The City will have 41 percent of its
principal debt retired within five years.
City of Centerville's Outstanding Debt
Governmental Activities
2011
2010
Increase
(Decrease)
Business -type Activities
Increase
2011
2010
(Decrease)
General obligation bonds
$ 9,325,585
$10,809,439
$ (1,483,854) $ - $ - $ -
Compensated absences payable
37,983
43,147
(5,164) 14,268 13,897 371
Total
$ 9,363,568
$10,852,586
$ (1,489,018) $ 14,268 $ 13,897 $ 371
Minnesota statutes limit the amount of net general obligation debt a City may issue to 3 percent of the market value of taxable
property within the City. Net debt is debt payable solely from ad valorem taxes. The taxable market value totals $356,139,100 which
calculates to a debt margin of $10,684,173. Debt financed partially or entirely by special assessments is not applied against the City's
debt limit, nor is debt financed by proprietary fund revenues. Currently the City has $560,585 of general obligation debt outstanding
leaving a debt margin of $10,123,588.
Additional information on the City's long -term debt can be found in Note 3D starting on page 62 of this report.
Economic Factors and Next Year's Budgets and Rates
• Residential building activity is expected to show slight improvement as the overall housing market improves.
• The discontinued Market Value Homestead Credit program will shift property tax burdens to higher valued parcels, but will
allow the City to receive all dollars levied.
All of these factors were considered in preparing the City's budget for the 2012 fiscal year.
Requests for Information
This financial report is designed to provide a general overview of the City's finances for all those with an interest in the City's
finances. Questions concerning any of the information provided in this report or requests for additional financial information should
be addressed to the City Administrator, City of Centerville, 1880 Main Street, Centerville, Minnesota, 55038.
-24-
GOVERNM ENT -WI DE Fl NANCIAL STATEM ENTS
CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2011
-25-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
-26-
CITY OFCENTERVILLE, MINNESOTA
STATEMENT OF NET ASSETS
DECEMBER 31, 2011
NET ASSETS
Invested in capital assets, net of related debt
Governmental
Business -type
Restricted for
Activities
Activities
Total
ASSETS
Cable TV
25,453
- 25,453
Cash and temporary investments
$ 3,456,964
$ 1,417,720
$ 4,874,684
Receivables
$ 10,581,305 $ 21,675,689
Accrued interest
17,367
-
17,367
Delinquent takes
98,684
-
98,684
Accounts
50,975
193,204
244,179
Special assessments
1,865,277
134,248
1,999,525
Due from other governments
25,129
-
25,129
Internal balances
(1,940,776)
1,940,776
-
Inventories
-
3,290
3,290
Prepaid items
50,706
17,910
68,616
Deferred charges
178,177
-
178,177
Capital assets not being depreciated
4,699,219
196,255
4,895,474
Capital assets net of accumulated depreciation
12,313,326
6,717,491
19,030,817
TOTAL ASSETS
20,815,048
10,620,894
31,435,942
LIABILITIES
Accounts payable
68,775
3,445
72,220
Accrued salaries payable
20,604
7,057
27,661
Contracts payable
79,823
9,626
89,449
Due to other governments
400
5,193
5,593
Accrued interest payable
130,394
-
130,394
Deposits payable
57,100
-
57,100
Noncurrent liabilities- due withi n one year
Compensated absences payable
33,186
11,027
44,213
Bonds payable
545,604
-
545,604
Noncurrent liabilities- due in more than one year
Compensated absences payable
4,797
3,241
8,038
Bonds payable
8,779,981
-
8,779,981
TOTAL LIABILITIES
9,720,664
39,589
9,760,253
NET ASSETS
Invested in capital assets, net of related debt
7,686,960
6,913,746 14,600,706
Restricted for
Debt service
2,925,802
- 2,925,802
Cable TV
25,453
- 25,453
Unrestricted
456,169
3,595,928 4,052,097
TOTAL NET ASSETS
$ 11,094,384
$ 10,581,305 $ 21,675,689
The notes to the financial statements are an integral part of this statement.
-27-
CITY OFCENTERVILLE, MINNESOTA
STATEMENT OFACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2011
Business -type activities
Water 373,184 277,516 2,971 59,698
Sewer 438,610 337,785 - 36,723
Storm water 85,167 75,719 - -
Total busi ness-type acti vi ti es 896,961 691,020 2,971 96,421
Total $ 3,998,288 $ 1,040,065 $ 308,333 $ 931,989
General revenues
Takes
Property taxes, levied for general purposes
Property taxes, levied for debt service
Gambl i ng takes
Grants and contributions not restricted to specific programs
Unrestricted investment earnings
M i scel I aneous
Transfers- internal activities
Total general revenues and transfers
Change i n net assets
Net assets, January 1
Net assets, December 31
The notes to the f nanci al statements are an i ntegral part of this statement.
-28-
Program Revenues
Operating
Capital Grants
Charges for
Grants and
and
Functions/Programs
Expenses
Services
Contributions
Contributions
Governmental activities
General government
$ 536,926
$ 64,009
$ -
$ -
Publ i c safety
1,024,690
171,101
59,909
-
Publicworks
443,229
90,394
245,453
835,568
Culture and recreation
712,987
19,855
-
-
Economic development
15,074
3,686
-
-
I nterest on long -term debt
368,421
-
-
-
Total governmental activities
3,101,327
349,045
305,362
835,568
Business -type activities
Water 373,184 277,516 2,971 59,698
Sewer 438,610 337,785 - 36,723
Storm water 85,167 75,719 - -
Total busi ness-type acti vi ti es 896,961 691,020 2,971 96,421
Total $ 3,998,288 $ 1,040,065 $ 308,333 $ 931,989
General revenues
Takes
Property taxes, levied for general purposes
Property taxes, levied for debt service
Gambl i ng takes
Grants and contributions not restricted to specific programs
Unrestricted investment earnings
M i scel I aneous
Transfers- internal activities
Total general revenues and transfers
Change i n net assets
Net assets, January 1
Net assets, December 31
The notes to the f nanci al statements are an i ntegral part of this statement.
-28-
Net (Expenses) Revenues
and Changes in Net Assets
Governmental Business -type
Activities Activities Total
$ (472,917) $
- $ (472,917)
(793,680)
- (793,680)
728,186
- 728,186
(693,132)
- (693,132)
(11,388)
- (11,388)
(368,421)
- (368,421)
(1,611,352) - (1,611,352)
(32,999) (32,999)
(64,102) (64,102)
(9,448) (9,448)
(106,549) (106,549)
(1,611,352) (106,549) (1,717,901)
1,675,130
-
1,675,130
520,278
-
520,278
2,708
-
2,708
18,544
-
18,544
29,025
29,970
58,995
380
-
380
99,500
(99,500)
-
2,345,565
(69,530)
2,276,035
734,213
(176,079)
558,134
10,360,171
10,757,384
21,117,555
$ 11,094,384
$ 10,581,305
$ 21,675,689
-29-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
-30-
FUND FINANCIAL STATEMENTS
CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
FOR THE YEAR ENDED
DECEMBER31, 2011
-31-
CITY OFCENTERVILLE, MINNESOTA
BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2011
101 300's 402
ASSETS
Cash and temporary investments
Receivables
Accrued interest
Delinquent takes
Accounts
Special assessments
Due from other governments
Prepaid items
TOTAL ASSETS
LIABILITIESAND FUND BALANCES (DEFICITS)
LIABILITIES
Accounts payable
Accrued salaries payable
Advances from other funds
Due to other governments
Contracts payable
Deferred revenue
TOTAL LIABILITIES
FUND BALANCES (DEFICITS)
Nonspendable
Committed
Restricted
Assigned
Unassigned
TOTAL FUND BALANCES (DEFICITS)
TOTAL LIABILITIESAND FUND BALANCES (DEFICITS)
The notes to the financial statements are an integral part of this statement.
Debt
General Service Park
$ 1,661,535 $ 1,604,689 $ 37,289
17,367 - -
87,719 10,965 -
9,283 - -
86,711 1,778,566 -
15,534 - -
11,826 38,880 -
$ 1,889,975 $ 3,433,100 $ 37,289
$ 119,330 $ - $ -
20,604 - -
455,560 376,904 1,108,312
400 - -
151,760 1,773,704 -
747,654 2,150,608 1,108,312
11,826 38,880 -
6,837 - -
- 1,243,612 -
1,123,658 - (1,071,023)
1,142,321 1,282,492 (1,071,023)
$ 1,889,975 $ 3,433,100 $ 37,289
-32-
Other Total
Governmental Governmental
Funds Funds
$ 153,451 $ 3,456,964
17,367
- 98,684
41,692 50,975
9,595 1,874,872
- 15,534
50,706
$ 204,738 $ 5,565,102
$ 6,545 $ 125,875
- 20,604
1,940,776
- 400
79,823 79,823
- 1,925,464
86,368 4,092,942
- 50,706
7,426 14,263
25,453 1,269, 065
85,491 85,491
- 52,635
118,370 1,472,160
$ 204,738 $ 5,565,102
-33-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
No
CITY OFCENTERVILLE, MINNESOTA
RECONCILIATION OF THE BALANCE SHEET
TO THE STATEMENT OF NET ASSETS
GOVERNMENTAL FUNDS
DECEMBER 31, 2011
Total fund bad antes - governmental $ 1,472,160
Amounts reported for the governmental activities in the statement
of net assets are different because
Capi tal assets used i n governmental acti vi ti es are not f nanci al
resources and therefore are not reported as assets in governmental funds.
Cost of capital assets 21,558,281
Less: accumulated depreciation (4,545,736)
Long -term liabilities, including bonds payable, are not due and payable in the
current period and therefore are not reported as l i a b i l i t i e s in the funds.
Long -term liabilitiesat year end consist of:
Bond principal payable (9,325,585)
Lessdeferred charges net of accumulated amortization 178,177
Compensated absences payable (37,983)
Some receivables are not available soon enough to pay for the current period's expenditures,
and therefore are deferred in the funds
Special assessments 1,860,416
Delinquent takes 65,048
Governmental funds do not report a I i abi d i ty for accrued interest until due and payable (130,394)
Total netassets - governmental activities $ 11,094,384
The notes to the fi nanci al statements are an integral part of this statement.
-35-
CITY OFCENTERVILLE, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES (DEFICITS)
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2011
101 300's
REVENUES
Taxes
General property
Gambl i ng
L i censes and permits
I ntergovern mental
Charges for services
Fi nes and forfei tures
Sped al assessments
Interest on investments
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
General government
Publ i c safety
Publ i c works
Culture and recreation
Economic development
Capital outlay
General government
Publ i c works
Culture and recreation
Debt service
Pri nci pal
Interest and other
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
T ransfers in
Bonds issued
Transfers out
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICITS), JANUARY 1
FUND BALANCES (DEFICITS), DECEMBER 31
The notes to the fi naici al statements are ai integral part of this statement.
El 101a
Debt
General Service
$ 1,695,804 $ 520,278
2,708
-
111,842
-
163,244
58,725
8,810
-
26,990
-
20,350
373,214
17,483
18,697
34,312
-
2,081,543
970,914
487
521,796 - -
1,018,072 - -
322,042 6,445 -
95,643 - -
7,628 - -
1,243 - -
15,473 - -
5,384 - -
6,732 4,243,854 -
- 401,830 -
1,994,013 4,652,129 -
87,530
(3,681,215) 487
12,480
101,026 -
-
2,760,000 -
(26,100)
- -
(13,620)
2,861,026 -
73,910
(820,189) 487
1,068,411
2,102,681 (1,071,510)
$ 1,142,321 $ 1,282,492 $ (1,071,023)
-36-
Other Total
Governmental Governmental
Funds Funds
$ 7,446
$ 2,223,528
-
2,708
-
111,842
288,915
510,884
-
8,810
-
26,990
-
393,564
4,660
41,327
9,595
43,907
310,616 3,363,560
- 521,796
- 1,018,072
10,041 338,528
12,248 107,891
7,446 15,074
- 1,243
374,820 390,293
537,767 543,151
- 4,250,586
- 401,830
942,322 7,588,464
(631,706) (4,224,904)
26,100 139,606
- 2,760,000
(14,006) (40,106)
12,094 2,859,500
(619,612) (1,365,404)
737,982 2,837,564
$ 118,370 $ 1,472,160
-37-
CITY OFCENTERVILLE, MINNESOTA
RECONCILIATION OFTHE STATEMENT OF REVENUES, EXPENDITURESAND
CHANGESIN FUND BALANCES (DEFICITS) TO THE STATEMENT OF ACTIVITIES
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2011
Net change in fund balances- governmental funds $ (1,365,404)
Amounts reported for governmental activities in the statement
of activities are different because
Capital outl ays are reported i n governmental funds as expenditures. However, i n the statement of
activities, the cost of those assets is allocated over the estimated useful lives as depreciation expense.
Capital outlay 741,593
Depreciation expense (543,616)
The issuance of long -term debt provides current financial resources to governmental funds, while
the repayment of principal of long -term debt consumes the current financial resources of governmental
funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report
the effect of issuance costs, premiums, discounts and si mi I ar items when debt i s fi rst issued,
whereas these mounts are deferred and amortized in the statement of activities.
Principal repayments 4,243,854
Debt issued or incurred (2,760,000)
Amortization of deferred charges 23,483
Revenues in the statement of activities that do not provide current financial resources are not reported as
revenues in the funds.
Capital assets contributed by developers 696,298
I nterest on long -term debt in the statement of activities differs from the mount reported in the
governmental fund because interest is recognized as an expenditure in the funds when it is due,
and thus requires the use of current financial resources. I n the statement of activities, however
interest expense is recognized as the interest accrues, regardless of when it is due. 4,356
Certain revenues are recognized as soon as they are earned. Under the modified accrual
basis of accounting certain revenues cannot be recognized until they are available
to liquidate l i a b i l i t i e s of the current period.
Special assessments (283,396)
Property taxes (28,120)
Some expenses reported i n the statement of activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental funds.
Compensated absences payable 5,165
Changeinnetassets - governmentalactivities $ 734,213
The notes to the financial statements are an integral part of this statement.
-38-
CITY OFCENTERVILLE, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
GENERAL FUND
FOR THE YEAR ENDED DECEMBER 31, 2011
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER Fl NANCI NG
SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES, JANUARY 1
FUND BALANCES, DECEMBER 31
12,480 12,480
(26,100) (26,100)
(13,620) (13,620)
73,910 73,910
1,068,411 1,068,411 1,068,411 -
$ 1,068,411 $ 1,068,411 $ 1,142,321 $ 73,910
The notes to the fi nanci al statements are an integral part of this statement.
-39-
Budgeted Amounts
Actual
Variancewith
Original
Final
Amounts
Final Budget
REVENUES
Takes
General property
$ 1,670,600
$ 1,670,600
$ 1,695,804
$ 25,204
Gambling
-
-
2,708
2,708
Licenses and permits
104,800
104,800
111,842
7,042
1 ntergovernmental
154,800
154,800
163,244
8,444
Charges for services
3,500
3,500
8,810
5,310
Fines and forfeitures
33,500
33,500
26,990
(6,510)
Special assessments
12,000
12,000
20,350
8,350
Interest on investments
20,000
20,000
17,483
(2,517)
Miscellaneous
55,500
55,500
34,312
(21,188)
TOTAL REVENUES
2,054,700
2,054,700
2,081,543
26,843
EXPENDITURES
Current
General government
521,500
521,500
521,796
(296)
Publicsafety
1,027,000
1,027,000
1,018,072
8,928
Publicworks
298,400
298,400
322,042
(23,642)
Culture and recreation
87,900
87,900
95,643
(7,743)
Economic devel opment
2,100
2,100
7,628
(5,528)
Miscellaneous
5,500
5,500
-
5,500
Capital outlay
98,300
98,300
22,100
76,200
Debt service
14,000
14,000
6,732
7,268
TOTAL EXPENDITURES
2,054,700
2,054,700
1,994,013
60,687
EXCESS OF REVENUES
OVER EXPENDITURES
-
-
87,530
87,530
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER Fl NANCI NG
SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES, JANUARY 1
FUND BALANCES, DECEMBER 31
12,480 12,480
(26,100) (26,100)
(13,620) (13,620)
73,910 73,910
1,068,411 1,068,411 1,068,411 -
$ 1,068,411 $ 1,068,411 $ 1,142,321 $ 73,910
The notes to the fi nanci al statements are an integral part of this statement.
-39-
CITY OFCENTERVILLE, MINNESOTA
STATEMENTS OF NET ASSETS
PROPRIETARY FUNDS
DECEMBER 31, 2011 AND 2010
LIABILITIES
CURRENT LIABILITIES
Accounts payable
Business -type Acti vi ti es -
Enterprise Funds
310
466
601
-
602
-
-
Water
2,881
Sewer
2,881
3,380
2011
2010
2011
2010
ASSETS
Compensated absences payable
5,796
6,348
5,796
CURRENT ASSETS
TOTAL CURRENT LIABILITIES
12,590
11,915
13,402
Cash and temporary investments
$ 1,074,848 $
961,881 $
222,280 $
169,273
Receivables
Advances from other funds
-
-
-
Accounts
72,906
70,995
99,407
94,349
Sped al assessments
Current
63
158
63
158
Del i nquent
9,149
6,124
-
-
Advances to other funds
-
-
2,050,776
2,038,474
Inventories
3,290
3,411
-
-
Prepad items
1,301
-
16,609
16,323
TOTAL CURRENT ASSETS
1,161,557
1,042,569
2,389,135
2,318,577
NONCURRENT ASSETS
Special assessmentsreceivable - deferred
72,565
85,639
52,408
52,303
Capital assets
Land
72,255
72,255
124,000
124,000
Buildings
138,000
138,000
276,000
276,000
Infrastructure
4,966,142
4,966,141
3,442,483
3,442,482
M achi nery and equipment
243,626
187,200
96,742
96,742
Less accumul eked depreciation
(1,602,132)
(1,420,254)
(1,419,374)
(1,300,445)
Net capital assets
3,817,891
3,943,342
2,519,851
2,638,779
TOTAL NONCURRENT ASSETS
3,890,456
4,028,981
2,572,259
2,691,082
TOTAL ASSETS
5,052,013
5,071,550
4,961,394
5,009,659
LIABILITIES
CURRENT LIABILITIES
Accounts payable
3,135
1,228
310
466
Contracts payable
-
-
-
-
Accrued salaries payable
2,881
3,380
2,881
3,380
Due to other governments
778
959
4,415
2,079
Compensated absences payable
5,796
6,348
5,796
6,348
TOTAL CURRENT LIABILITIES
12,590
11,915
13,402
12,273
NONCURRENT LIABILITIES
Advances from other funds
-
-
-
-
TOTAL LIABILITIES
12,590
11,915
13,402
12,273
NET ASSETS
Invested in capital assets 3,817,891 3,943,342 2,519,851 2,638,779
Restricted for future expansion - - 71,631 71,631
Unrestricted 1,221,532 1,116,293 2,356,510 2,286,976
TOTAL NET ASSETS $ 5,039,423 $ 5,059,635 $ 4,947,992 $ 4,997,386
The notes to the fi nanci al statements are an integral part of this statement.
.N
Bud ness -type Acti vi ti es - Enterprise Funds
415
Storm Water
Totals
2011
2010
2011
2010
$ 120,592 $
189,770
$ 1,417,720 $
1,320,924
20,891
18,438
193,204
183,782
-
-
126
316
-
-
9,149
6,124
-
-
2,050,776
2,038,474
-
-
3,290
3,411
-
-
17,910
16,323
141,483
208,208
3,692,175
3,569,354
-
-
124,973
137,942
-
-
196,255
196,255
-
-
414,000
414,000
-
-
8,408,625
8,408,623
697,106
697,106
1,037,474
981,048
(121,102)
(93,218)
(3,142,608)
(2,813,917)
576,004
603,888
6,913,746
7,186,009
576,004
603,888
7,038,719
7,323,951
717,487
812,096
10,730,894
10,893,305
-
-
3,445
1,694
9,626
-
9,626
-
1,295
532
7,057
7,292
-
-
5,193
3,038
2,676
1,201
14,268
13,897
13,597
1,733
39,589
25,921
110,000
110,000
110,000
110,000
123,597
111,733
149,589
135,921
576,004
603,888
6,913,746
7,186,009
-
-
71,631
71,631
17,886
96,475
3,595,928
3,499,744
$ 593,890 $
700,363
$ 10,581,305 $ 10,757,384
-41-
CITY OFCENTERVILLE, MINNESOTA
STATEMENTS OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010
B usi ness-type Acti vi ti es- Enterprise Funds
601 602
Water Sewer
OPERATING REVENUES
Charges for services
OPERATING EXPENSES
Sal ari es and benefits
Supplies
Other services and charges
Utilities
M CES - disposal charges
Depreciation
TOTAL OPERATING EXPENSES
OPERATING LOSS
NONOPERATING REVENUES
I nterest earni ngs
I ntergovernmental
Special assessrnents
Hook up fees and unit charges
M i scel I aneous revenue
INCOME (LOSS) BEFORE TRANSFERS
TRANSFERS OUT
CHANGE IN NET ASSETS
NET ASSETS, JANUARY 1
NET ASSETS, DECEMBER 31
$ 277,217 $ 305,056 $ 337,785 $ 319,947
97,548
90,448
101,590
90,334
16,462
20,248
1,222
1,522
62,152
38,982
17,794
26,233
15,144
15,068
3,197
2,977
-
-
195,880
182,604
181,878
180,325
118,927
118,926
373,184
345,071
438,610
422,596
(95,967)
(40,015)
(100,825)
(102,649)
12,787
9,779
14,708
25,630
2,971
-
-
-
36,168
109,992
18,567
23,889
23,530
55,926
18,156
11,313
75,755
175,709
51,431
60,832
(20,212)
135,694
(49,394)
(41,817)
(20,212)
135,694
(49,394)
(41,817)
5,059,635
4,923,941
4,997,386
5,039,203
$ 5,039,423
$ 5,059,635
$ 4,947,992
$ 4,997,386
The notes to the financial statements are an integral part of this statement.
-42-
B usi ness-type Acti vi ti es- Enterprise Funds
5,206
415
241,747
(6,973)
(54,877)
Storm Water
39,000
Totals
(209,500)
2011
2010
2011
2010
$ 75,719 $
62,392
$ 690,721 $
687,395
10,757,384
10,927,884
39,039
18,299
238,177
199,081
691
1,269
18,375
23,039
17,553
75,023
97,499
140,238
-
-
18,341
18,045
-
-
195,880
182,604
27,884
27,884
328,689
327,135
(9,448) (60,083) (206,240) (202,747)
2,475 5,206 29,970 40,615
- - 2,971 -
54,735 133,881
41,686 67,239
2,475
5,206
129,661
241,747
(6,973)
(54,877)
(76,579)
39,000
(99,500)
(209,500)
(99,500)
(209,500)
(106,473)
(264,377)
(176,079)
(170,500)
700,363
964,740
10,757,384
10,927,884
$ 593,890
$ 700,363
$ 10,581,305
$ 10,757,384
-43-
CITY OFCENTERVILLE, MINNESOTA
STATEMENTS OF CASH FLOWS- CONTINUED ON THE FOLLOWING PAGES
PROPRIETARY FUNDS
FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010
CASH FLOWS FROM OPERATI NG ACTIV ITI ES
Recei pts f rom customers and users
Payments to suppl i ers
Payments to employees
NET CASH PROVIDED (USED)
BY OPERATING ACTIVITIES
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Increase (decry) in advances to other funds
Return of grant proceeds
Grant proceeds
Transfers to other funds
NET CASH PROVIDED (USED) BY
NONCAPITAL FINANCING ACTIVITIES
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Acquisition of capital assets
Hook up fees and unit charges received
Special assessments recei ved
NET CASH PROVIDED BY CAPITAL
AND RELATED FINANCING ACTIVITIES
CASH FLOWS FROM I NVESTI NG ACTIVITI ES
I nterest received on i nvestments
NET INCREASE (DECREASE)
IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, JANUARY 1
CASH AND CASH EQUIVALENTS, DECEMBER 31
Business -type A cti v i ti es - Enterprise Funds
601 602
Water Sewer
2011
2010
2011
2010
$ 275,605
$ 302,466
$ 332,727
$ 319,749
(93,212)
(76,686)
(216,199)
(214,456)
(98,599)
(89,294)
(102,641)
(89,180)
83,794
136,486
13,887
16,113
- - (12,302) (951,307)
2,971 - - -
2,971 - (12,302) (951,307)
(56,427) (10,255) - -
23,530 55,926 18,156 11,313
46,312 106,360 18,557 21,235
13,415 152,031 36,713 32,548
12,787 9,780 14,709 25,629
112,967 298,297 53,007 (877,017)
961,881 663,584 169,273 1,046,290
$ 1,074,848 $ 961,881 $ 222,280 $ 169,273
The notes to the fi naici al statements are an integral part of this statement.
..
Business -type A cti v i ti es - Enterprise Funds
415
Storm Water Totals
2011 2010 2011 2010
$ 73,266 $ 62,166 $ 681,598 $ 684,381
(8,618) (77,187) (318,029) (368,329)
(36,801) (18,188) (238,041) (196,662)
27,847 (33,209) 125,528 119,390
- 110,000 (12,302) (841,307)
- (249,500) - (249,500)
- - 2,971 -
(99,500) (209,500) (99,500) (209,500)
(99,500) (349,000) (108,831) (1,300,307)
-
-
(56,427)
(10,255)
-
-
41,686
67,239
-
-
64,869
127,595
-
-
50,128
184,579
2,475
5,206
29,971
40,615
(69,178)
(377,003)
96,796
(955,723)
189,770
566,773
1,320,924
2,276,647
$ 120,592
$ 189,770
$ 1,417,720
$ 1,320,924
-45-
CITY OFCENTERVILLE, MINNESOTA
STATEMENTS OF CASH FLOWS- CONTINUED
PROPRIETARY FUNDS
FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010
Business -type A cti v i ti es - Enterprise Funds
601 602
Water Sewer
RECONCILIATION OF OPERATING LOSS TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating loss
Other i ncome rel eked to operations
Adj ustments to reconci I e operati ng I oss to
net cash provided (used) by operating activities
Depreciation
(Increase) decrease in assets
Accounts receivable
Inventories
Prepaid items
I ncrease (decrease) i n I i abi I i ti es
Accounts payable
Contracts payable
Accrued salaries payable
Compensated absences payable
Other postemployment benefits payable
Due to other governments
NET CASH PROVIDED (USED)
BY OPERATING ACTIVITIES
2011
2010
2011
2010
$ (95,967)
$ (40,015)
$ (100,825)
$ (102,649)
299
12
-
-
181,878
180,325
118,927
118,926
(1,911)
(2,602)
(5,058)
(198)
121
58
-
-
(1,301)
-
(286)
(1,106)
1,907
(256)
(156)
239
(499)
235
(499)
235
(552)
919
(552)
919
-
(2,332)
-
(2,332)
(181)
142
2,336
2,079
$ 83,794
$ 136,486
$ 13,887
$ 16,113
The notes to the f naici al statements are an i ntegral part of this statement.
EN
Business -type A cti v i ti es - Enterprise Funds
415
Storm water Totals
2011 2010 2011 2010
$ (9,448) $ (60,083) $ (206,240) $ (202,747)
- - 299 12
27,884
27,884
328,689
327,135
(2,453)
(226)
(9,422)
(3,026)
-
-
121
58
-
-
(1,587)
(1,106)
-
(895)
1,751
(912)
9,626
-
9,626
-
763
19
(235)
489
1,475
92
371
1,930
-
-
-
(4,664)
-
-
2,155
2,221
$ 27,847
$ (33,209) $
125,528
$ 119,390
-47-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
MR
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting entity
The City of Centerville, Minnesota (the City), operates under the "Optional Plan A" form of government as defined in
the State of Minnesota statutes. Under this plan, the government of the City is di rected by a Council composed of an
elected Mayor and four elected Council Members. The Council exercises legislative authority and determines all matters
of policy. 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 their relationship with the City are such that exclusion would cause the City's financial
statements to be misleading or incomplete. The Governmental Accounting Standards Board (GASB) has set forth criteria
to be considered in determining financial accountability. These criteria include appointing a voting majority of an
organization's governing body, and ( 1 ) the ability of the primary government to i mpose its w i l l on that organization or
(2) the potential for the organization to provide specific benefits to, or impose specific financial burdens on the primary
government. The City does not have any component units.
B. Government -wide and fund financial statements
The government -wide financial statements (statement of net assets and the statement of activities) report information on
all of the nonfiduciary activities of the City. Governmental activities which normally are supported by taxes and
intergovernmental revenues, are reported separately from business- typeactivities; which rely to asignificant extent on
fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset
by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program
revenues i ncl ude 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or
privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the
operational or capital requirementsof a particular function or segment. Taxes and other items not properly included
among program revenues are reported i nstead as general revenues
Separate f i nanci al statements are provi ded for governmental funds and propri etary f unds. M I or i ndi vi dual governmental
funds and major i ndi vi dual enterprise funds are reported as separate col umns i n the fund f nancial statements.
..
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- CONTINUED
C. Measurement focus, basis of accounting and financial statement presentation
The government -wide f nanci al statements are reported using the econonic resources measurement focus and the
accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and
expenses are recorded when a l i a b i l i t y is incurred, regardless of the timing of related cash flows. Property taxes are
recognized as revenues in the year for which they are levied. Grants and si mi I ar items are recognized as revenue as soon
as all eligibility requirements imposed by the provider have been met.
Governmental fund f nanci al statements are reported usi ng the current financial resources measurement focus and the
modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and avai I able.
Revenues are considered to be available when they are col I ecti bl e wi thi n the current period or soon enough thereafter to
pay I i abi I ities 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 servi ce expenditures, as well as expenditures related to compensated absences
and clai ms and j udgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be
suscepti ble to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special
assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the
current period. All other revenue items are considered to be measurable and available only when cash is received by the
City.
Revenue resulting f rom exchange transacti ons, in which each party givesand recei ves essenti al I y equal value, is
recorded on the accrual basiswhen the exchange takes place. On a modified accrual basis, revenue is recorded i n the
year i n whi ch the resources are measurabl e and become avai I abl e.
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 i n the
year for which the tax is levied. Revenue from grants, entitlements and donations is recognized in the year in which all
eligibility requirements have been satisfied. Eligibility requirements i ncl ude ti mi ng requirements, which specify the year
when the resources are requi red to be used or the year when use is f rst permitted, matchi ng requirements, in which the
City must provide local resources to be used for a specified purpose, and expenditure requi rements, i n which the
resources are provided to the City on a rei mbursement basis. On a modified accrual basis, revenue from non - exchange
transactions must also be available before it can be recognized.
Deferred revenue arises when assets are recognized before revenue recognition criteria have been satisfied. Grants and
entitlements recei ved before eligibility requi rements are met are al so recorded as deferred revenue. On the modified
accrual basis, recei vabl es that will not be collected within the available period have also been reported as deferred
revenue in the fund financial statements.
The preparation of financial statements in conformity with accounting principles generally accepted in the United States
of Ameri ca requi res management to make esti mates and assumptions that affect certai n reported mounts and
disclosures. Accordingly, actual results could differ from those estimates.
-50-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- CONTINUED
The City reports the following major governmental funds:
The General fund isthe City's primary operating fund. It accounts for all financial resourcesof the City, except
those required to be accounted for in another fund.
The Debt Service fund accounts for the resources accumul ated and payments made for pri nci pal and i nterest on
long -term general obligation debt of governmental funds.
The Park fund captures al I park capital items and recei ves al I the City's park dedication fees.
The City reports the folIowing major propri etary f unds:
The Water fund accounts for the acti vities of the water distri bution system the City mai ntai ns.
The Sewer fund accounts for the activities of the City's sewage collection operations.
The Storm Water fund accounts for the acti vitiesof the City's storm water collection operations.
Private - sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed
in both the government -wide and proprietary fund financial statements to the extent that those standards do not conflict
with or contradict guidance of GASB. Governments also have the option of folIowi ng subsequent private - sector
guidance for thei r busi ness -type acti vi ties and enterprise funds, subject to this same I i mitati on. The City has elected not
to fol low subsequent private - sector guidance.
As a general rule the effect of i nterfund acti vi ty has been el i mi nated from government -wi de f nanci al statements.
Exceptions to this general rule are charges between the City's water and sewer function and various other functions of
the City. Elimination of these charges would distort the direct costs and program revenues reported for the various
functions concerned.
Amounts reported as program revenues i ncl ude 1) charges to customers or applicants for goods, services or pri vi leges
provided, 2) operating grants and contribution, and 3) capital grants and contributions, including special assessments.
I nternal ly dedicated resources are reported as general revenues rather than as program revenues. Li kewise, general
revenues i ncl ude al I taxes.
Proprietary funds disti nguish operating revenues and expenses from nonoperating items. Operati ng revenues and
expenses generally result from providing services and producing and delivering goods in connection with a proprietary
fund's pri nci pal ongoi ng operations. The pri nci pal operati ng revenues of the Ci ty enterpri se funds are charges to
customers for sales and servi ces. Operati ng expenses for enterpri se funds i ncl ude the cost of sal es and servi ces,
admi ni strati ve expenses and depreciation on capital assets. All revenues and expenses not meeting thi s def i ni ti on are
reported as nonoperati ng revenues and expenses.
When both restricted and unrestricted resources are avai I abl e for use, it i s the City's pol i cy to use restricted resources
f rst, then unrestri cted resources as they are needed.
-51-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- CONTINUED
D. Assets, liabilities and net assets or equity
Deposits and investments
The City's cash and cash equi valents are considered to be cash on hand, demand deposits and short-term i nvestments
with origi nal maturities of three months or less from the date of acquisition.
Cash ball ancesfrom all funds are pooled and invested, to the extent available, in certificates of deposit and other
authorized investments. Earningsfrom such investments are allocated on the basis of applicable participation by each of
the funds.
The City may also i nvest idle funds as authorized by M i nnesota statutes, as fol lows:
1. Direct obl i gati ons or obl i gati ons guaranteed by the United States or itsagencies.
2. Shares of i nvestment companies registered under the Federal I nvestment Company Act of 1940 and recei ved
the highest credit rating, rated in one of the two highest rating categories by astatistical rating agency, and have
a fi nal maturity of thi rteen months or less.
3. General obligations of a state or local government with taxing powers rated "A" or better; revenue obligations
rated "AA" or better.
4. General obligations of the Minnesota Housing Finance Agency rated "A" or better.
5. Bankers' acceptances of United States banks eligible for purchase by the Federal Reserve System.
6. Commercial paper issued by United States banks corporations or their Canadian subsidiaries, of highest quality
category by at least two nationally recognized rating agencies, and maturing in 270 days or less.
7. Repurchase or reverse repurchase agreements and securities lendi ng agreements with fi nancial institutions
qualified as a "depository" by the government entity, with banks that are members of the Federal Reserve
System with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities to
the Federal Reserve Bank of New York, or certain Minnesota securities broker - dealers.
8. Guaranteed investment contracts (GI C's) issued or guaranteed by a United States commercial bank, adomestic
branch of a foreign bank, a United States insurance company, or its Canadian subsidiary, whose similar debt
obligations were rated in one of the top two rating categories by a nationally recognized rating agency.
Accounts receivable
Accounts receivable include amounts billed for services provided before year end. UnbiIled utility enterprise fund
recei vables are also included for services provided in 2011. The City annually certif ies del i nquent water and sewer
accounts to the County for collection in the following year. Therefore, there has been no allowance for doubtful accounts
establ i shed.
I nterfund receivables and payables
Activity between funds that are representati ve of lending /borrowing arrangements outstand i ng at the end of the fiscal
year are referred to as either "due to /from other funds" (i.e., the current portion of i nterfund loans) or "advances to /from
other funds' (i.e., the non - current portion of interfund loans). All other outstanding balances between funds are reported
as "due to /from other funds." Any residual bad ances outstandi ng between the governmental activities and busi ness -type
acti vi ti es are reported i n the government-wi de f i nanci al statements as "internal balances."
-52-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- CONTINUED
Property taxes
The Counci I annual I adopts a tax l evy i n December and certifies it to the County for col lection i n the fol lowi ng year.
The County is responsi ble for col Iecti ng al I property taxes for the City. These taxes attach an enforceable I ien on taxable
property withi n the City on January 1 and are payable by the property owners i n two i nstal l meets. The taxes are col Iected
by the County Auditor and tax settlements are made to the City duri ng January, July and December each year.
Taxes payable on homestead property, as defi ned by M i nnesota statutes, were partial I reduced by a market val ue credit
aid. The credit is paid to the City by the State of M i nnesota (the State) i n I ieu of taxes levied agai nst the homestead
property. The State remits this credit i n two equal i nstal I meets i n October and December each year.
Delinquent taxes receivable include the past six years' uncollected taxes. Delinquent taxes have been offset by a deferred
revenue I i abi I i ty for del i nquent taxes not recei ved withi n 60 days after year end i n the fund f nanci al statements.
Special assessments
Special assessments represent the fi nanci ng 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 received in cash or within 60 days after year end. All governmental fund special its receivable
are offset by a deferred revenue I i abi I ity i n the fund f nanci al statements.
I nventories and prepaid items
Al I i nventori es are val ued at cost usi ng the f rst -i n/fi rst -out (FI FO) method. I nventories of governmental funds are
recorded as expenditures when consumed rather than when purchased.
Certai n payments to vendors reflect costs appl icable to future accounti ng periods and are recorded as prepaid items i n
both government -wide and fund financial statements.
-53-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES— CONTINUED
Capital assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks, and
similar items) are, reported in the applicable governmental or business -type activities columns in the government -wide
financial statements. Capital assets aredefined by the City asassetswith an initial, individual cost of morethan $5,000
(amount not rounded) and an estimated useful life in excess of three years. Such assets are recorded at historical cost or
estimated historical cost if purchased or constructed. Donated capital assetsare recorded at estimated fair market valueat
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 esti mate the historical cost for the initial
reporting of these assets through back trending (i.e., estimating the current replacement cost of the infrastructure to be
capitalized and using an appropriate price -level index to deflate the cost to the acquisition year or estimated acquisition
year). As the City constructs or acquires capital assets each period, including infrastructure assets, they are capitalized
and reported at historical cost. The reported val ue excl udes normal maintenance and repairs which are essentially
amounts spent in relation to capital assets that do not increase the capacity or efficiency of the item or extend its useful
life beyond the origi nal estimate. In the case of donations the City values these capital assets at the esti mated fair value
of the item at the date of its donation. Interest incurred during the construction phase of capital assets of business -type
activities is included as part of the capitalized val ue of the assets constructed.
Property, plant and equipment of the City are depreciated using the straight-line method over the fol lowi ng estimated
useful I i ves:
Compensated absences
It is the City's policy to permit employees to accumulate earned but unused paid time off benefits to a maxi mum of
192 hours. All paid timeoff pay isaccrued when incurred in the government -wide and proprietary funds. A liability for
these amounts is reported in governmental funds only if they have matured, for example, as a result of employee
resignationsand retirements. Union employees are allowed severanceequal totheir unused compensatory time. In
governmental fund types the cost of these benefits is recognized when payments are made to the employees. The General
fund is typically used to I iquidate governmental compensated absences.
No
Useful Lives
Assets
i n Years
Land i mprovements
4 to 25
Other i mprovements
10 to 20
Bui Idi ngs and i mprovements
10 to 50
System i mprovements/i nfrastructure
20 to 50
M achi nery and equi pment
3 to 20
Vehicles
3to 10
Other assets
3 to 15
Compensated absences
It is the City's policy to permit employees to accumulate earned but unused paid time off benefits to a maxi mum of
192 hours. All paid timeoff pay isaccrued when incurred in the government -wide and proprietary funds. A liability for
these amounts is reported in governmental funds only if they have matured, for example, as a result of employee
resignationsand retirements. Union employees are allowed severanceequal totheir unused compensatory time. In
governmental fund types the cost of these benefits is recognized when payments are made to the employees. The General
fund is typically used to I iquidate governmental compensated absences.
No
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES— CONTINUED
Long -term obligations
I n the government -wide financial statements, and proprietary fund types in the fund financial statements, long -term debt
and other long-term obl i gati ons are reported as I i abi I i ti es i n the appl i cable governmental acti vi ti es, busi ness -type
activities or proprietary fund type statement of net assets. Begi nni ng January 1, 2003, for governmental funds, bond
premi ums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds usi ng the
straight-line method. Bond issuance costs are reported as deferred charges and amortized over the term of the related
debt.
I n the fund fi nancial statements, governmental fund types recognized bond premi ums and discounts, as wel I as bond
issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.
Premi ums recei ved on debt issuances are reported as other fi nanci ng sources whi le discounts on debt issuances are
reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are
reported as debt service expenditures.
Fund equity
In the fund financial statements, fund balance is divided into five classifications based primarily on the extent to which
the City is bound to observe constrai nts i mposed upon the use of resources reported i n the governmental funds. These
classifications are defined asfollows:
Nonsnendable - Amounts that cannot be spent because they are not in spendable form, such as prepaid items.
Restricted - Amounts related to externally imposed constraintsestablished by creditors, grantorsor contributors; or
constraints imposed by statestatutory provisions.
Commtted - Amounts constrained for specific purposes that are internally imposed by formal action (resolution) of
the City Council (the Council), which is the City's highest level of decision - making authority. Committed amounts
cannot be used for any other purpose unless the Council modifies or rescinds the commitment by resolution.
Assigned - Amounts constrai ned for specific purposes that are i nternal I i mposed. I n governmental funds other than
the General fund, assigned fund balance represents all remaining amounts that are not classified as nonspendable
and are neither restricted nor committed. I n the General fund, assigned mounts represent intended uses establ i shed
by the Council itself or by an official to which the governi ng body delegates the authority. The Counci I has adopted
a fund balance policy which delegates the authority to assign amounts for specific purposes to the Finance Director.
Unassigned - The residual classification for the General fund and also negative residual amounts in other funds.
The City considers restricted amounts to be spent first when both restricted and unrestricted fund balance is available.
Additionally, the City would first use committed, then assigned, and lastly unassigned amounts of unrestricted fund
balance when expenditures are made.
The City has formally adopted a fund balance policy for the General fund. The City's policy is to maintain a minimum
unassigned fund balance of 40 -50 percent of budgeted operating expenditures for cash -flow timing needs.
-55-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
Net assets
Net assets represent the difference between assets and liabilities. Net assets are displayed in three components:
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 ".
Comparative datalreclassifications
Comparative total data for the prior year have been presented only for the individual enterprise funds in the fund
financial 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: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary information
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of
America for the General fund. All annual appropriations lapse at fiscal year end. The City does not use encumbrance
accounting.
In May of each year, all departments of the City submit requests for appropriations to the City Administrator so that a
budget may be prepared. Before September 15th, the proposed budget is presented to the Council for review. The
Council holds public hearings and a final budget is prepared and adopted in early December.
The appropriated budget is prepared by fund, function and department. The City's department heads, with the approval
of the City Administrator, may make transfers of appropriations within a department. Transfers of appropriations
between departments require the approval of the Council. The legal level of budgetary control is the department level.
There were no budget amendments made during 2011.
B. Deficit fund equity
The following funds had a deficit fund balance as of December 31, 2011:
Fund
Major
Capital projects
Park
These deficits will be eliminated with future transfers.
Amount
$ (1,071,023)
-56-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS
A. Depositsand investments
Deposits
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 the City will not be ableto recover collateral securities in the possession of an
outside party. In accordance with Minnesota statutes and as authorized by the Council, the City maintains deposits at
those depository banks, all of which are members of the Federal Reserve System.
Minnesota statutes require that all City deposits be protected by insurance, surety bond, or collateral. The market value
of collateral pledged must equal 110 percent of the deposits not covered by i nsurance or bonds.
Authorized col I ateral in l i e u of a corporate surety bond includes:
• United States government Treasury bills, Treasury notes, Treasury bonds;
• Issuesof United States government agencies and instrumentalities asquoted by a recognized industry quotation
service avai I abl e to the government entity;
• General obligation securitiesof any stateor local government with taxing powerswhich is rated "A" or better
by a national bond rating service, or revenue obligation securitiesof any stateor local government with taxing
powerswhich is rated "AA" or better by a national bond rating service;
• General obligation securitiesof a local government with taxing powers may be pledged as collateral against
funds deposited by that same local government entity;
• Irrevocable standby lettersof credit issued by Federal Home Loan Banksto a municipality accompanied by
written evidence that the bank's public debt is rated "AA" or better by Moody's Investors Service, Inc., or
Standard & Poor's Corporation; and
• Time deposits that are ful ly insured by any federal agency.
Minnesota statutes require that all collateral shall be placed in safekeeping in a restricted account at a Federal Reserve
Bank, or in an account at a trust department of a commercial bank or other financial institution that is not owned or
controlled by the financial institution furnishing the collateral. The selection should be approved by the City.
At year end, the City's carrying amount of deposits was $4,371,761, and the bank bad ance was $4,438,132. Of the bank
balance, $250,000 was covered by federal depository insurance and $4,188,132 was covered by collateral held by the
City's agent in the City's name.
-57-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
Investments
As of December 31, 2011, the City had the following investments that are insured or registered, or securities held by the
City or its agent in the City's name.
Investment Type
Pooled investments
Broker money market
Nonpooled investments
Brokered CDs
U.S. Government Agency Securities
Total investments
$ 502,724
(1) Ratings are provided by various credit rating agencies where applicable to indicate associated credit risk.
(2) Interest rate risk is disclosed using the segmented time distribution method.
N/A Indicates not applicable or available.
The investments of the City are subject to the following risks:
• Credit Risk. The credit risk for investments is the risk that an issuer or other counterparty to an investment will
not fulfill its obligations. Ratings are provided by various credit rating agencies and where applicable, indicate
associated credit risk. Minnesota statutes limit the City's investments to the list on page 52 of the notes.
• Custodial Credit Risk. The custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to a transaction, a government will not be able to recover the value of investment or collateral
securities that are in the possession of an outside party. Generally, the City limits its securities purchases to
those insured and registered under the City's name.
• Concentration of Credit Risk. The concentration of credit risk for investments is the risk of loss attributed to the
magnitude of a government's investment in a single issuer. The City has 99 percent of its portfolio invested in
brokered CD's at year end.
• Interest Rate Risk The interest rate risk for investments is the risk that changes in interest rates will adversely
affect the fair value of an investment.
The City does not currently have a formal investment policy that addresses the above mentioned risks.
A reconciliation of cash and temporary investments as shown on the statement of net assets for the City follows.
Tntnl
Carrying amount of deposits
Investments
Petty cash
Total
$ 4,371,761
502,724
199
$ 4,874,684
-58-
Fair Value
Credit
Segmented
Concentration
and
Quality/
Time
of
Carrying
Ratings (1)
Distribution (2)
Credit Risk
Amount
N/A
N/A
N/A
$ 4,724
N/A
1 - 3 years
49%
248,000
AAA
more than 3 years
N/A
250,000
$ 4,371,761
502,724
199
$ 4,874,684
-58-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
B. Deferred revenue
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 govermnental funds were as follows:
General fund
Taxes receivable
Special assessments receivable
Debt Service funds
Special assessments receivable
Total
Unavailable
$ 65,048
86,712
1,773,704
$ 1,925,464
-59-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS- CONTINUED
C. Capital assets
Capital asset activity for the governmental activities for the year ended December 31, 2011 was as follows:
Governmental activities
Capital assets not being depreciated
Land
Construction in progress
Total capital assets
not being depreciated
Capital assets bei ng depreciated
Buildings
I nfrastructure
M achi nery and equi pment
Total capital assets
bei ng depreci ated
Less accumulated depreci ati on for
Buildings
I nfrastructure
M achi nery and equi pment
Total accumulated depreciation
Total capital assets
bei ng depreci ated, net
Governmental activities
capital assets, net
Begi nni ng
Endi ng
Balance
Increases
Decreases Balance
$ 3,308,023
$ -
$ - $ 3,308,023
4,038,169
1,437,891
(4,084,864) 1,391,196
7,346,192
1,437,891
(4,084,864) 4,699,219
1,627,438
-
- 1,627,438
10,349,656
4,084,864
- 14,434,520
797,104
-
- 797,104
12,774,198
4,084,864
- 16,859,062
(617,876)
(37,290)
- (655,166)
(2,975,216)
(448,404)
- (3,423,620)
(409,028)
(57,922)
- (466,950)
(4,002,120)
(543,616)
- (4,545,736)
8,772,078
3,541,248
- 12,313,326
$ 16,118,270 $ 4,979,139 $ (4,084,864) $ 17,012,545
.e
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS- CONTINUED
Capital asset activity for the business -type activities for the year ended December 31, 2011 was as follows:
Begi nni ng Endi ng
Balance Increases Decreases Balance
Business -type activities
Capital assets not being depreciated
Land
Capital assets bei ng depreciated
Buildings
I nfrastructure
M achi nery and equi pment
Total capital assets
bei ng depreci ated
Less accumulated depreci ati on for
Buildings
I nfrastructure
M achi nery and equi pment
Total accumulated depreciation
$ 196,255
$ - $
- $ 196,255
414,000
-
- 414,000
9,105,729
-
- 9,105,729
283,942
56,426
- 340,368
9,803,671
56,426
- 9,860,097
(24,150)
(8,280)
- (32,430)
(2,606,832)
(294,714)
- (2,901,546)
(182,935)
(25,695)
- (208,630)
(2,813,917)
(328,689)
- (3,142,606)
Total capital assets
bei ng depreci ated, net 6,989,754 (272,263) - 6,717,491
Busi ness -type activities
capital assets, net $ 7,186,009 $ (272,263) $ - $ 6,913,746
Depreciation expense was charged to functions/programsof the City as follows:
Governmental activities
General government $ 14,754
Publ i c safety 6,887
Public works 459,696
Culture and recreation 62,279
Total depreciation expense- governmental activities $ 543,616
Business -type activities
Water $ 181,878
Sewer 118,927
Storm water 27,884
Totaldepreciationexpense - business -type activities $ 328,689
-61-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS- CONTINUED
D. Long -term debt
General obligation bonds
The City issues general obligation bonds to provide fundsfor the acquisition and construction of major capital facilities.
General obligation bonds have been issued for governmental activities.
General obligation bonds are direct obl i gati ons and pl edge the f ul I faith and credit of the City. General obligation bonds
currently outstanding areas fol lows:
General obligation improvement bonds
The fol I owi ng bonds were i ssued to fi nance vari ous i mprovements and wi I I be repai d pri mari I y from sped al assessments
collections and tax levies.
Description
G.O. I mprovement
Bonds of 2005
G.O. I mprovement
Bonds of 2009A
G.O. Crossover
Bonds of 2009B
G.O. I mprovement
Bonds of 2011 A
Balance
Authorized Interest Issue Maturity at
and Issued Rate Date Date Year End
$ 827,750 4.00-4.30 % 04/27/05 01/01/21 $ 560,585
3,715,000 2.3-5.60
2,430,000 2.00-3.00
2,760,000 .50-2.45
08/19/09 08/01/25 3,715,000
10/29/09 09/01/18 2,290,000
04/14/11
07/01 /19 2,760,000
$ 9,325,585
Total General Obligation Improvement Bonds
Annual debt service requirements for general obligation improvement bonds are as fol lows:
-62-
General Obligation Improvement Bonds
Year Ending
Governmental Activities
December 31,
Pri nci pal
Interest
Total
2012
$ 545,604
$ 303,885
$ 849,489
2013
713,958
283,245
997,203
2014
850,854
269,253
1,120,107
2015
874,208
251,020
1,125,228
2016
881,104
228,838
1,109, 942
2017 -2021
4,239,857
645,450
4,885,307
2022 -2025
1,220,000
134,734
1,354,734
Total
$ 9,325,585
$ 2,116,425
$ 11,442,010
-62-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
Changes in long -term liabilities
During the year ended December 31, 2011, the following changes occurred in noncurrent liabilities:
Beginning Ending Due Within
Balance Increases Decreases Balance One Year
Governmental activities
Bonds payable $ 10,809,439 $ 2,760,000 $ (4,243,854) $ 9,325,585 $ 545,604
Compensated absences
payable 43,147 47,833 (52,997) 37,983 33,186
Governmental activities
long -term liabilities $ 10,852,586 $ 2,807,833 $ (4,296,851) $ 9,363,568 $ 578,790
Business -type activities
Compensated absences
payable $ 13,897 $ 13,635 $ (13,264) $ 14,268 $ 11,027
E. Interfund balances and transfers
The following is a schedule of interfund transfers as of December 31, 2011:
Transfer in
General Debt Service Other
Fund Fund Funds Governmental Total
Transfer out
General $ - $ - $ 26,100 $ 26,100
Storm Water - 99,500 - 99,500
Other Governmental 12,480 1,526 - 14,006
Total $ 12,480 $ 101,026 $ 26,100 $ 139,606
• A transfer of $26,100 from the General fund to other governmental funds for the creation and funding of the
Revolving Street fund.
• A transfer of $99,500 from the Storm Water fund to Debt Service funds for future debt payments.
• A transfer of $12,480 from other governmental funds to the General fund for salary reimbursement.
• A transfer of $1,526 from other governmental funds to Debt Service funds to close the fund.
-63-
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 3: DETAILED NOTES ON ALL FUNDS- CONTINUED
F. Advancesfrom/toother funds
The fol lowi ng is a schedule of i nterfund advances:
Receivable Fund Payable Fund Amount
Enterpri se
Sewer General $ 455,560
Sewer Park 1,108, 312
Sewer Debt Service 376,904
Saver Storm water 110,000
Total $ 2,050,776
• The Sewer fund advanced the Park fund an additional $283,312 during the year to provide temporary financing
to cover the costs of i mprovements to the property unti I funds are avai table from developer fees for parks. I n
the event that park fees are i nsuffi ci ent to make payments on the advance, the requi red funds shat I be i ncl uded
i n the operati ng I evy.
• The Sewer fund advanced the Downtown Storm Water Reclamation fund $110,000 to provide monies for the
project funding plan. The advance will be repaid upon the completion of the project.
• The Sewer fund advanced the General fund $455,560 for the value of the public works building waiting to be
sold.
• The Sewer fund advanced Debt Servi ce funds $376,904 to the Backage Road Property Debt Servi ce fund.
When the term of the loan expi res, the Sewer fund wi I I purchase the property back.
All of the above interfund advances have associated amortization schedules, of which current payments are being made.
G. Fund equity
At December 31, 2011, portions of the City's fund balance are not available for appropriation due to not being in
spendable form (Nonspendable), legal restrictions (Restricted), City Council action (Committed), policy and /or intent
(Assigned). The following is a summary of the components of fund balance:
Nonspendable
Prepaid items
Committed for
Park and recreation
Restricted for
Debt service
Cable TV
Assigned for
Street maintenance
Irrigation system
Unassigned
Total
Other
Debt Governmental
General Service Park Funds Total
$ 11,826 $ 38,880 $ - $ - $ 50,706
6,837 - -
- 1,243,612 -
7,426 14,263
- 1,243,612
25,453 25,453
26,100 26,100
- - - 59,391 59,391
1,123,658 - (1,071,023) - 52,635
$ 1,142,321 $ 1,282,492 $ (1,071,023) $ 118,370 $ 1,472,160
WE
CITY OF CENTERV I L L E, MINNESOTA
NOTESTOTHE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 4: DEFINED BENEFIT PENSION PLANS- STATEWIDE
A. Plan description
All full -time and certain part- time employeesof the City are covered by defined benefit plans administered by the Public
Employees Retirement Association of Minnesota (PERA). PERA administersthe General Employees Retirement Fund
(GERF), which is a cost-sharing, multiple - employer retirement plan. The plan isestablished and administered in
accordance with Minnesota statutes, chapters 353 and 356.
GERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by
Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan.
PERA provides retirement benefitsaswell asdisability benefitsto members, and benefitsto survivors upon death of
eligible members. Benefits are established by Minnesota statute, and vest after three years of credited service. The
defined retirement benefits are based on a member's highest average salary for any five successive yearsof allowable
service, age and yearsof credit at termination of service.
Two methods are used to compute benefits for PERA's Coordinated and Basic Ran members. The retiring member
receivesthe higher of astep -rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under
Method 1, the annuity accrual rate for a Basic Plan member is 2.2 percent of average salary for each of the 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 is2.7 percent of average salary for Basic Plan members and 1.7 percent for Coordinated Plan
members for each year of service.
For all GERF members hired prior to July 1, 1989 whose annuity iscalculated using Method 1, afull annuity is available
when age plus years of service equal 90. Normal retirement age is 65 for Basic and Coordinated members hired prior to
July 1, 1989. Normal retirement age isthe agefor unreduced Social Security benefitscapped at 66 for coordinated
members hired after July 1, 1989. A reduced retirement annuity is also availableto eligible members seeking early
retirement.
There are different types of annuities avai I abl a to members upon retirement. A normal annuity is a lifetime annuity that
ceases upon the death of the retiree - no survivor annuity is payable. There are also various types of joint and survivor
annuity options avai I abl e whi ch w i l l reduce the monthly normal annuity amount, because the annuity is payable over
joint lives. Members may also leavetheir contributions in thefund upon termination of public service in order to qualify
for adeferred annuity at retirement age. Refundsof contributions are available at any time to memberswho leave public
service, but before retirement benefits begin.
The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan
participants. Vested, terminated employeeswho are entitled to benefits but are not receiving them yet are bound by the
provisions in effect at the ti me they last terminated their public service.
PERA issuesa publicly avai lable financial report that includes financial statements and required supplementary
information for GERF. That report may be obtai ned on the Internet at www.mnpera.org, by writing to
PERA at 60 Empire Drive, Suite 200, St. Paul, Minnesota 55103 -2088 or by calling 651- 296 -7460 or 1 -800- 652 -9026.
-65-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 4: DEFINED BENEFIT PENSION PLANS - STATEWIDE - CONTINUED
B. Funding policy
Minnesota statutes, chapter 353 sets the rates for employer and employee contributions. These statutes are established
and amended by the State legislature. The City makes annual contributions to the pension plans equal to the amount
required by Minnesota statutes. GERF Basis Plan members and Coordinated Plan members were required to contribute
9.10 percent and 6.25 percent, respectively, of their annual covered salary in 2011. In 2011, the City was required to
contribute the following percentages of annual covered payroll: 11.78 percent for Basic Plan GERF members and
7.25 percent for Coordinated Plan GERF members. Employer contribution rates for the Coordinated Plan will increase
to 7.25 percent, effective January 1, 2011. The City's contributions to the GERF for the year ended December 31, 2011,
2010 and 2009 were $45,034, $44,431, and $40,832, respectively. The City's contributions were equal to the
contractually required contributions for each year as set by Minnesota statute.
Note 5: JOINT POWERS AGREEMENTS
A. Centennial Fire District
The Centennial Fire District (the District) was formed under the authority of Minnesota statutes 471.59 in 1985 by
agreement of the member cities of Centerville, Lino Lakes and Circle Pines. The district was created to provide fire
protection services to the residents of the member cities. The District is managed through a three tier system consisting
of a Fire Chief, a Steering Committee, and the Councils of the member cities. The Fire Chief is an appointed position.
Each member city appoints two commissioners. One of these commissioners must be an elected official of the city. Each
member city contributes funds to cover the budgeted costs of operations as determined by the commissioners. The
amount of contributions required by each member is based on each city's population, number of fire calls, and assessed
valuations. Contributions made by member cities for 2011, the most recent data available, were as follows:
City of Centerville
City of Circle Pines
City of Lino Lakes
Total
$ 97,290 13.40 %
123,427 17.00
505,324 69.60
$ 726,041 100.00
Volunteer firefighters of the District are members of the Centennial Firefighter's Relief Association (the Association).
The Association is a single - employer pension plan (the Plan) that operates under the provisions of Minnesota
statutes 69 and 424, as amended. It is governed by a board of six officers and trustees elected by the members of the
Association for three -year terms. The ex- officio, non - voting members of the Board of trustees are two representatives
from the Centennial Fire Steering Committee and the Fire Chief of the District.
The Association issues a publicly available financial report that includes financial statements and required supplementary
information. The report may be obtained by writing to the Centennial Fire District 7741 Lake Drive, Lino Lakes, MN
55014.
no
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 5: JOINT POWERS AGREEMENTS - CONTINUED
B. Centennial Lakes Police Department
The Centennial Lakes Police Department (the Department) was formed under the authority if Minnesota statutes 436.06
in 2005 by agreement of the member cities of Centerville, Circle Pines and Lexington. The Department was created to
provide police protection services to its member cities. The Department is managed through a three tier system
consisting of a Governing Board, an Operations committee, and a Chief of Police. The Governing Board consists of six
members, two elected officials appointed by each member city. The Operations Committee is made up of the City
administrators from each member city and the Chief of Police. The Chief of Police is appointed by mutual agreement of
the City councils of all member cities. Annual contributions required by each member city are calculated based on
complaint history, population, and staffing formulas. Contributions made by member cities for 2010, the most recent
data available, were as follows:
City of Centerville
S 689,477 32.70 %
City of Circle Pines
846,122 40.13
City of Lexington
572,653 27.16
Total
S 2,108,252 100.00 %
C. Summary financial information of the joint powers agreements entities
The contribution to the joint fire district and the joint police commission are reflected as expenditures in the City's
General fund. The fire district and police commission's assets, liabilities, equity and operations are excluded from the
City's financial statements as further explained in note IA.
The following information is from the financial statements of the District and the Department as of December 31, 2010,
the most recent audited information available at the time of this report. The amounts reported for the District are those
presented in its government -wide financial statements. These financial statements are available for viewing at the
Centerville City hall.
Volunteer firefighters of the District are members of the Centennial Firefighter's Relief Association (the Association).
The Association is a single - employer pension plan (the Plan) that operates under the provisions of Minnesota
statutes 69 and 424, as amended. It is governed by a board of six officers and trustees elected by the members of the
Association for three -year terms. The ex- officio, non - voting members of the Board of trustees are two representatives
from the Centennial Fire Steering Committee and the Fire Chief of the District.
The Association issues a publicly available financial report that includes financial statements and required supplementary
information. The report may be obtained by writing to the Centennial Fire District 7741 Lake Drive, Lino Lakes,
MN 55014.
-67-
Centennial
Centennial
Lakes Police
Fire District
Department
Total assets
S 1,397,901
S 774,459
Total liabilities
110,738
341,035
Total net assets
1,287,163
443,424
Total revenue
913,492
2,257,515
Total expenses
804,603
2,476,196
Volunteer firefighters of the District are members of the Centennial Firefighter's Relief Association (the Association).
The Association is a single - employer pension plan (the Plan) that operates under the provisions of Minnesota
statutes 69 and 424, as amended. It is governed by a board of six officers and trustees elected by the members of the
Association for three -year terms. The ex- officio, non - voting members of the Board of trustees are two representatives
from the Centennial Fire Steering Committee and the Fire Chief of the District.
The Association issues a publicly available financial report that includes financial statements and required supplementary
information. The report may be obtained by writing to the Centennial Fire District 7741 Lake Drive, Lino Lakes,
MN 55014.
-67-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2011
Note 6: OTHER INFORMATION
A. Risk management
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and
omissions; injuries to employees; and natural disasters for which the City carries insurance. The City obtains insurance
through participation in the League of Minnesota Cities Insurance Trust ( LMCIT), which is a risk sharing pool with
approximately 800 other governmental units. The City pays an annual premium to LMCIT 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 any, 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
In accordance with Minnesota statutes, the City may not incur or be subject to net debt in excess of 3 percent of the
market value of taxable property within the City. Net debt is payable solely from ad valorem taxes and, therefore,
excludes debt financed partially or entirely by special assessments, Enterprise fund revenues or tax increments. The
market value of taxable property is $356,139,100, which leaves a debt margin of $10,684,173. The City has no
outstanding debt against this limit.
C. Tax increment districts
The City is the administering authority for tax increment financing district No. 1-6. The district is a redevelopment
district established in 2005. The property in the district is tax exempt; therefore there is no tax capacity.
The City's tax increment districts are subject to review by the State of Minnesota Office of the State Auditor (OSA). Any
disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated
that they are not aware of any instances of noncompliance which would have a material effect on the financial
statements.
Note 7: ACCOUNTING CHANGE
GASB Statement 54 "Fund Balance Reporting and Governmental Fund Type Definitions" enhances the usefulness of fund
balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying
the existing governmental fund type definitions. The City implemented this standard for fiscal year end December 31, 2011.
Changes to governmental fund type fund balance reporting is reflected in the financial statements and schedules and related
disclosures are included in Note 1 and Note 3.
.:
COM BI NI NG AND I NDIVI DUAL FUND
Fl NANCIAL STATEM ENTSAND SCHEDULES
CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2011
.•
CITY OFCENTERVILLE, MINNESOTA
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2011
ASSETS
Cash and temporary investments
Receivables
Accounts
Due from other governments
TOTAL ASSETS
LIABILITIESAND FUND BALANCES
LIABILITIES
Accounts payable
Contracts payable
TOTAL LIABILITIES
FUND BALANCES
Restricted for
Cabl e TV
Committed for
Trail projects
Assigned for
Revol vi ng street project
2010 Downtown irrigation
TOTAL FUND BALANCES
TOTAL LIABILITIESAND
FUND BALANCES
614
Cabl e T.V .
Special Revenue Funds
215
Northern
Forest
Products Total
$ 15,858 $ - $ 15,858
9,595 - 9,595
$ 25,453 $ - $ 25,453
25,453 - 25,453
25,453 - 25,453
$ 25,453 $ - $ 25,453
-70-
$ - $ 6,545 $
76,945
$ 6,545 $ 6,545
9,423 - 79,823 79,823
9,423 - 86,368 86,368
- - - - - 25,453
- 7,426 - - - 7,426 7,426
26,100 - - - - 26,100 26,100
- - - 59,391 - 59,391 59,391
26,100 7,426 - 59,391 - 92,917 118,370
$ 26,100 $ 84,371 $ - $ 68,814 $ - $ 179,285 $ 204,738
-71-
Capital Projects
401
414
451
453
470
Total
Revolving
2009
2007
CDBG
Nonmajor
Street
Pedestrian
Street & Utility
Downtown
Water
Governmental
Fund
Trail Ways
Improvements
Redevelopment
Services
Total
Funds
$ 26,100
$ 84,371
$ -
$ 27,122
$ -
$ 137,593
$ 153,451
-
-
-
41,692
-
41,692
41,692
-
-
-
-
-
-
9,595
$ 26,100
$ 84,371
$ -
$ 68,814
$ -
$ 179,285
$ 204,738
$ - $ 6,545 $
76,945
$ 6,545 $ 6,545
9,423 - 79,823 79,823
9,423 - 86,368 86,368
- - - - - 25,453
- 7,426 - - - 7,426 7,426
26,100 - - - - 26,100 26,100
- - - 59,391 - 59,391 59,391
26,100 7,426 - 59,391 - 92,917 118,370
$ 26,100 $ 84,371 $ - $ 68,814 $ - $ 179,285 $ 204,738
-71-
CITY OFCENTERVILLE, MINNESOTA
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES (DEFICITS)
FOR THE YEAR ENDED DECEMBER 31, 2011
REVENUES
Property taxes
I ntergovernmental
Interest on i nvestments
M i scel I aneous
Refunds and reimbursements
TOTAL REVENUES
EXPENDITURES
Current
Public works
Supplies
Culture and recreation
Personal services
Other services and charges
Economic development
Other services and charges
Capital outlay
Public works
Culture and recreation
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICITS), JANUARY 1
FUND BALANCES, DECEMBER 31
Special Revenue Funds
614 215
Northern
Forest
$ - $ 7,446 $ 7,446
254 - 254
9,595 - 9,595
9,849 7,446 17,295
8,985 - 8,985
73 - 73
- 7,446 7,446
9,058 7,446 16,504
791 - 791
791 - 791
$ 25,453 $ - $ 25,453
-72-
Capital Projects
401
414
451
453
470
Total
Revolving
-
2009
2007
CDBG
Nonmajor
Street
Pedestrian
Street & Utility
Downtown
Water
Governmental
Fund
Trail Ways
Improvements
Redevelopment
Services
Total Funds
$ -
$ -
$ -
$ -
$ -
$ - $ 7,446
-
963
-
238,500
49,452
288,915 288,915
-
2,334
304
1,768
-
4,406 4,660
3,297
- - - - 9,595
304 240,268 49,452 293,321 310,616
-
-
-
10,041
-
10,041
10,041
-
1,208
-
-
-
1,208
10,193
-
1,982
-
-
-
1,982
2,055
-
-
-
-
-
-
7,446
-
-
46,696
284,072
44,052
374,820
374,820
-
537,767
-
-
-
537,767
537,767
-
540,957
46,696
294,113
44,052
925,818
942,322
-
(537,660)
(46,392)
(53,845)
5,400
(632,497)
(631,706)
26,100
-
-
-
-
26,100
26,100
-
-
(1,526)
(12,480)
-
(14,006)
(14,006)
26,100
-
(1,526)
(12,480)
-
12,094
12,094
26,100
(537,660)
(47,918)
(66,325)
5,400
(620,403)
(619,612)
-
545,086
47,918
125,716
(5,400)
713,320
737,982
$ 26,100
$ 7,426 $
-
$ 59,391 $
-
$ 92,917
$ 118,370
-73-
CITY OFCENTERVILLE, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - CONTI NUTED ON THE FOLLOWING PAGES
FOR THE YEAR ENDED DECEMBER 31, 2011
(With Comparative Actual Amounts for the Year Ended December 31, 2010)
2011 2010
L i censes and permits
Budgeted Amounts
Actual
Variancewith
Actual
1,400
Original Final
Amounts
Final Budget
Amounts
REVENUES
21,774
Nonbusiness
77,000
77,000
Takes
1,277
75,433
Total
104,800
General property
$ 1,670,600 $ 1,670,600
$ 1,695,804
$ 25,204
$ 1,651,153
Gambling
- -
2,708
2,708
753
Total
1,670,600 1,670,600
1,698,512
27,912
1,651,906
L i censes and permits
1,000
1,000
990
(10)
1,400
Busi ness
27,800
27,800
33,565
5,765
21,774
Nonbusiness
77,000
77,000
78,277
1,277
75,433
Total
104,800
104,800
111,842
7,042
97,207
1 ntergovernmental
33,500
33,500
26,990
(6,510)
36,028
State
12,000
12,000
20,350
8,350
28,090
Property tax credits
-
-
616
616
692
State grants aid
1,300
1,300
8,286
6,986
1,333
Pot ice aid
35,000
35,000
32,919
(2,081)
34,627
2% Fire relief aid
102,000
102,000
104,828
2,828
101,711
County - other
16,500
16,500
16,595
95
16,640
Total
154,800
154,800
163,244
8,444
155,003
Charges for services
General government
1,000
1,000
990
(10)
1,400
Culture and recreation
2,400
2,400
7,789
5,389
2,930
Other
100
100
31
(69)
78
Total
3,500
3,500
8,810
5,310
4,408
Fines and forfeitures
33,500
33,500
26,990
(6,510)
36,028
Special assessments
12,000
12,000
20,350
8,350
28,090
Interest on investments
20,000
20,000
17,483
(2,517)
13,677
Miscel laneous
Refunds and reimbursements 53,000
53,000
18,497
(34,503)
7,539
Other 2,500
2,500
15,815
13,315
13,786
Total 55,500
55,500
34,312
(21,188)
21,325
TOTAL REVENUES 2,054,700
2,054,700
2,081,543
26,843
2,007,644
-74-
CITY OFCENTERVILLE, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - CONTINUED
FOR THE YEAR ENDED DECEMBER 31, 2011
(With Comparative Actual Amounts for the Year Ended December 31, 2010)
2011 2010
-75-
Budgeted Amounts
Actual
Variancewith
Actual
Original
Final
Amounts
Final Budget
Amounts
EXPENDITURES
Current
General government
Mayor and Counci I
Personal services
$ 29,700
$ 29,700
$ 30,035
$ (335)
$ 29,927
Other services and charges
2,100
2,100
437
1,663
199
Total
31,800
31,800
30,472
1,328
30,126
Elections
Personal services
-
-
-
-
5,784
Supplies
-
-
-
-
85
Other services and charges
-
-
-
-
847
Total
-
-
-
-
6,716
Planning and zoning
Other services and charges
2,600
2,600
1,647
953
1,397
Administration
Personal services
295,500
295,500
293,781
1,719
286,793
Supplies
4,500
4,500
1,072
3,428
2,615
Other services and charges
59,900
59,900
54,822
5,078
55,314
Total
359,900
359,900
349,675
10,225
344,722
Assessi ng
Other services and charges
16,000
16,000
15,453
547
15,429
Legal and auditing
Other services and charges
90,000
90,000
108,453
(18,453)
103,958
General government building
Personal services
4,400
4,400
1,699
2,701
1,859
Supplies
300
300
216
84
186
Other services and charges
16,500
16,500
14,181
2,319
14,239
Total
21,200
21,200
16,096
5,104
16,284
Total general government
521,500
521,500
521,796
(296)
518,632
-75-
CITY OFCENTERVILLE, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - CONTINUED
FOR THE YEAR ENDED DECEMBER 31, 2011
(With Comparative Actual Amounts for the Year Ended December 31, 2010)
2011 2010
Budgeted Amounts Actual Variancewith Actual
Original Final Amounts Final Budget Amounts
EXPENDITURES- CONTINUED
Current - Continued
Publ i c safety
Pol ice protection
Other services and charges $ 658,900 $ 658,900 $ 659,168 $ (268) $ 690,941
Fire protection
Remittance to relief association 102,000 102,000 104,828 (2,828) 101,711
Other services and charges 120,200 120,200 119,027 1,173 112,947
Total 222,200 222,200 223,855 (1,655) 214,658
Building inspection
Personal services
128,800
128,800
122,669
6,131
135,387
Supplies
2,000
2,000
1,577
423
1,653
Other services and charges
12,500
12,500
7,458
5,042
9,364
Total
143,300
143,300
131,704
11,596
146,404
Civil defense
Other services and charges
1,500
1,500
1,843
(343)
1,506
Animal control
Other services and charges
1,100
1,100
1,502
(402)
536
Total publ is safety
1,027,000
1,027,000
1,018,072
8,928
1,054,045
Public works
Streets
Personal services
173,300
173,300
169,248
4,052
210,146
Supplies
26,500
26,500
32,393
(5,893)
33,748
Other services and charges
80,100
80,100
94,630
(14,530)
85,407
Total
279,900
279,900
296,271
(16,371)
329,301
Recycl i ng
Personal services
4,200
4,200
4,190
10
4,129
Supplies
100
100
1,212
(1,112)
921
Other services and charges
12,200
12,200
11,193
1,007
11,589
Total
16,500
16,500
16,595
(95)
16,639
-76-
CITY OFCENTERVILLE, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - CONTINUED
FOR THE YEAR ENDED DECEMBER 31, 2011
(With Comparative Actual Amounts for the Year Ended December 31, 2010)
Economic development
Supplies
100
2011
10
90 99
2010
2,000
Budgeted Amounts
Actual
Variancewith
Actual
2,100
Original
Final
Amounts
Final Budget
Amounts
EXPENDITURES- CONTINUED
1,965,181
(22,781) 2,012,231
98,300
22,100
76,200
Current - Continued
Debt service
Publ i c works - conti nued
Principal
14,000
14,000
6,732
7,268
Engi neeri ng services
TOTAL EXPENDITURES
2,054,700
2,054,700
1,994,013
60,687
Other services and charges
$ 2,000
$ 2,000 $
9,176
$ (7,176)
$ 8,254
Total public works
298,400
298,400
322,042
(23,642)
354,194
Culture and recreation
Parks and recreation
Personal services
39,600
39,600
39,076
524
33,361
Supplies
5,500
5,500
11,449
(5,949)
6,985
Other services and charges
42,800
42,800
39,409
3,391
38,785
Total
87,900
87,900
89,934
(2,034)
79,131
City Festival
Other services and charges
5,500
5,500
5,709
(209)
5,830
Total culture and recreation
93,400
93,400
95,643
(2,243)
84,961
Economic development
Supplies
100
100
10
90 99
Other services and charges
2,000
2,000
7,618
(5,618) 300
Total economic devel opment
2,100
2,100
7,628
(5,528) 399
Total current expenditures
1,942,400
1,942,400
1,965,181
(22,781) 2,012,231
Capital outlay
General government
2,200
2,200
1,243
957
3,601
Public works
91,100
91,100
15,473
75,627
174,584
Culture and recreation
5,000
5,000
5,384
(384)
-
Total capital outlay
98,300
98,300
22,100
76,200
178,185
Debt service
Principal
14,000
14,000
6,732
7,268
6,633
TOTAL EXPENDITURES
2,054,700
2,054,700
1,994,013
60,687
2,197,049
-77-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
-78-
CITY OFCENTERVILLE, MINNESOTA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - CONTINUED
FOR THE YEAR ENDED DECEMBER 31, 2011
(With Comparative Actual Amounts for the Year Ended December 31, 2010)
2011 2010
Budgeted Amounts
Original Final
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES $ - $
OTHER FINANCING SOURCES (USES)
Transfers in -
Transfers out -
_ Actual Variancewith Actual
Amounts Final Budget Amounts
$ 87,530 $ 87,530 $ (189,405)
12,480 12,480 26,490
(26,100) (26,100) -
TOTAL OTHER Fl NANCI NG
SOURCES (USES) - - (13,620) (13,620) 26,490
NET CHANGE IN FUND BALANCES - - 73,910 73,910 (162,915)
FUND BALANCES, JANUARY 1 1,068,411 1,068,411 1,068,411 - 1,231,326
FUND BALANCES, DECEMBER 31 $ 1,068,411 $ 1,068,411 $ 1,142,321 $ 73,910 $ 1,068,411
-79-
CITY OFCENTERVILLE, MINNESOTA
ASSETS
Cash and temporary investments
Receivables
Delinquent takes
Special assessments
Del i nquent
Deferred
Prepaid items
TOTAL ASSETS
LIABILITIESAND FUND BALANCES
LIABILITIES
Advances to other funds
Deferred revenue
TOTAL LIABILITIES
FUND BALANCES
Restricted for debt service
TOTAL LIABILITIESAND
FUND BALANCES
DEBT SERVICE FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2011
309
312
348
349
Joint
G.O.
G.O.
G.O.
Police
I mprovement
I mprovement
I mprovement
Station
Bonds of
Bonds of
Bonds of
2005A
2004B
2006A
2007A
$ 54,155
$ -
$ 521,385
$ 365,181
1,610
-
-
6,247
-
-
-
7,902
-
-
322,234
571,689
6,159
-
-
32,721
$ 61,924
$ -
$ 843,619
$ 983,740
$ 376,904 $ -
322,234 574,893
699,138 574,893
61,924 - 144,481 408,847
$ 61,924 $ - $ 843,619 $ 983,740
:e
351
G.O.
I rrprovement
Bonds of
, ?nnoA Tntal
$ 663,968 $ 1,604,689
3,108 10,965
4,141 12,043
872,600 1,766,523
- 38,880
$ 1,543,817 $ 3,433,100
$ - $ 376,904
876,577 1,773,704
876,577 2,150,608
rT:VAf►zri�fIw wk MA
$ 1,543,817 $ 3,433,100
-81-
CITY OFCENTERVILLE, MINNESOTA
DEBT SERVICE FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED DECEMBER 31, 2011
REVENUES
Property taxes
Special assessrnents
I ntergovernmental
Interest on i nvestments
TOTAL REVENUES
EXPENDITURES
Current
Public works
Debt service
Pri nci pal
I nterest and other
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Bonds issued
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES, JANUARY 1
FUND BALANCES, DECEMBER 31
309
312
348
349
Joi nt
G.O.
G.O.
G.O.
Police
I mprovement
I mproverrent
I mproverrent
Station
Bonds of
Bonds of
Bonds of
2005A
2004B
2006A
2007A
$ 76,390
$ -
$ -
$ 296,417
-
4,850
107,304
147,668
442
185
4,996
6,529
76,832
5,035
112,300
450,614
-
-
6,445
-
48,854
510,000
140,000
3,545,000
25,045
33,659
69,045
105,871
73,899
543,659
215,490
3,650,871
2,933
(538,624)
(103,190)
(3,200,257)
-
-
99,500
8,048
-
(8,048)
-
-
-
-
-
2,760,000
-
(8,048)
99,500
2,768,048
2,933
(546,672)
(3,690)
(432,209)
58,991
546,672
148,171
841,056
$ 61,924
$ -
$ 144,481
$ 408,847
-82-
351
G.O.
I rrprovement
Bonds of
2009A Total
$ 147,471 $ 520,278
113,392 373,214
58,725 58,725
6,545 18,697
326,133 970,914
6,445
- 4,243,854
168,210 401,830
168,210 4,652,129
157,923 (3,681,215)
1,526 109,074
- (8,048)
2,760,000
1,526 2,861,026
159,449 (820,189)
507,791 2,102,681
$ 667,240 $ 1,282,492
-83-
CITY OFCENTERVILLE, MINNESOTA
SUMMARY FINANCIAL REPORT
REVENUESAND EXPENDITURES FOR GENERAL OPERATIONS
GOVERNMENTAL FUNDS
FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010
REVENUES
Takes
L i censes and permits
I ntergovernmental
Charges for services
Fines and forfeitures
Special assessments
Interest on i nvestments
M i scel I aneous
TOTAL REVENUES
Per Capita
EXPENDITURES
Current
General government
Publ i c safety
Public works
Culture and recreation
Economic development
Capital outlay
General government
Public works
Culture and recreation
Debt service
Pri nci pal
I nterest and other
TOTAL EXPENDITURES
Per Capita
Total Long -term Indebtedness
Per Capita
$
521,796
Percent
Total
Increase
2011
2010
(Decrease)
$ 2,226,236 $
2,148,804
3.60 %
111,842
97,207
15.06
510,884
537,805
(5.01)
8,810
4,408
99.86
26,990
36,028
(25.09)
393,564
659,531
(40.33)
41,327
48,262
(14.37)
43,907
38,082
15.30
$ 3,363,560 $
3,570,127
(5.79) %
$ 887 $
920
(3.58) %
$
521,796
$ 518,932
0.55 %
1,018,072
1,054,045
(3.41)
338,528
354,644
(4.54)
107,891
93,539
15.34
15,074
15,078
(0.03)
1,243
3,601
(65.48)
390,293
1,302,202
(70.03)
543,151
128,358
323.15
4,250,586
2,882,104
47.48
401,830
486,335
(17.38)
$
7,588,464
$ 6,838,838
10.96 %
$
2,001
$ 1,762
13.57 %
$
9,325,585
$ 10,809,439
(13.73) %
2,459
2,785
(11.70)
General Fund Balance- December 31 $ 1,142,321 $ 1,068,411 6.92 %
Per Capita 301 275 9.43
The purpose of this report is to provide a summary of financial information concerning the City of Centerville to interested
citizens. The complete financial statements maybe examined a t City H a l l , 1880 M ai n St, Centerville, MN 55038. Questions
about this report should be directed to City Hall at(651)429-3232.
:•
OTHER REQUIRED REPORTS
CITY OF CENTERV I LLE
CENTERVILLE, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2011
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THIS PAGE IS LEFT BLANK
INTENTIONALLY
:.
.r,& - - 1 E 1 ERS
GcrCfficdl PiAlu Accottntants & 6o sultdnnts
5201 Lden Avenue
Suite 250
Edina, MN 55436
REPORT ON MINNESOTA LEGAL COMPLIANCE
Honorable Mayor and Council
City of Centervi I le, M i nnesota
We have audited the financial statementsof the governmental activities, the business -type activities, each major fund and the
aggregate remaining fund information of the City of Centerville, Minnesota (the City), asof and for theyear ended
December 31, 2011, which collectively comprise the City's basic financial statements and have issued our report thereon, dated
March 28, 2012.
We conducted our audit in accordancewith auditing standards generally accepted in the United Statesof America and the provisions
of the Minnesota Legal Compliance Audit Guide for Local Government, promulgated by the Minnesota Office of the State Auditor
pursuant to Minnesota statute, section 6.65. Accordingly, the audit included such tests of the accounting records and such other
auditing procedures, as we considered necessary in the circumstances.
The Minnesota Legal Compliance Audit Guide for Local Government covers seven main categories of compl i ance to be tested:
contracting and bidding, deposits and investments, confl i cts of interest, public indebtedness, claims and disbursements, tax increment
financing, and miscellaneous city provisions. Our study included all of the listed categories.
The results of our tests indicate that for the itemstested, the City complied with the material terms and conditionsof appl icable legal
provisions.
This report is intended solely for the information and use of the Council, management, otherswithin 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.
March 28, 2012
Minneapolis, Minnesota
952.8359090 • Fax 952.835.3261
ww w. aemcpas. eom
-87-
Clcy. LLP
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
SUMMARY APPRAISAL REPORT
FOR
PROJECT NO. SP 02- 614 -24
PARCEL 33
FORMER OLSON RESIDENCE
7261 MAIN STREET
CENTERVILLE, MN 55038
PREPARED FOR
ANOKA COUNTY HIGHWAY DEPARTMENT
EFFECTIVE DATE OF THE APPRAISAL
January 18, 2012
PREPARED BY
ANOKA COUNTYHIGHWAYDEPARTMENT
OFFICE OF RIGHT OF WAY
RICHARD C. ERICKSON
RIGHT OF WAY SPECALIST
2100 3rd Avenue, Room 224 a)
Anoka, Minnesota 55303 to
Ph- 612 - 323 -5520 -Fax- 612 - 323 -5418 p�
COUNTY OF ANOKA
Department of Highways/Right -of -Way
Government Center • 2100 — 3 rd Avenue, Suite 224
Anoka, MN 55303 -5033
(763) 323 -5520 FAX (763) 323 -5418
Richard C. Erickson
Right -of -Way Specialist
Direct Dial Number (763) 323 -5522
January 18, 2012
Mr. Andrew Witter
Assistant Anoka County Highway Engineer
Anoka County Highway Department
1440 Bunker Lake Boulevard
Andover, MN 55304
Dear Mr. Witter:
At your request, I have preformed a complete appraisal and prepared this summary report of the fonner
Olson residence, at 7261 Main Street, Centerville, MN 55038.
The appraisal assignment was to estimate the market value of the aforementioned property in fee simple
interest after a total taking made by the Anoka County Highway Department for its Highway Project SP 02-
614-24, Main Street, as of January 18 2012. The purpose of the appraisal is to estimate the current fair
market value of the remaining parcel.
Market Value has been defined as the most probable price which a property should bring in a competitive
and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently,
knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the
consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions
whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised,
and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in
the open market; (4) payment in terms of cash in U.S. dollars or in terms of financial arrangements
comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected
by special or creative financing or sales concessions granted by anyone associated with the sale.
We have not considered any liens, title defects, outside financial interest or encumbrances that may affect
the Market Value of the property. Our survey concerns only with the physical value of the property as
revealed to us, and does not include personal property, assets, or equipment.
Based upon inspection of the subject property and in consideration of the various physical, legal, social,
and economic factors that influence real estate, the following conclusions of value as of January 18 2012
is as follows:
The Estimated Market Valuation of the above mentioned property is -- - - - - - - - - $29,350.00
Respectfully submitted,
Richard C. Erickson
Anoka County Highway Department
Right of Way Specialist
Minnesota License No. 4001311
N
ANOKA COUNTYHIGHWAYDEPARTMENT
OFFICE OF RIGHT OF WAY
a
SUMMARY APPRAISAL REPORT
FOR
PROJECT NO. SP 02- 614 -24
PARCEL 75
FORMER PERRON RESIDENCE
1798 MAIN STREET
CENTERVILLE, MN 55038
PREPARED FOR
ANOKA COUNTY HIGHWAY DEPARTMENT
EFFECTIVE DATE OF THE APPRAISAL
JANUARY 18, 2012
PREPARED BY
ANOKA COUNTYHIGHWAYDEPARTMENT
OFFICE OF RIGHT OF WAY
RICHARD C. ERICKSON
RIGHT OF WAY SPECALIST
2100 3rd Avenue, Room 224
Anoka, Minnesota 55303
Ph- 612 - 323 -5520- Fax - 612 - 323 -5418
c�
a
COUNTY OF ANOKA
Department of Highways/Right -of -Way
Government Center • 2100 — 3 rd Avenue, Suite 224
Anoka, MN 55303 -5033
(763) 323 -5520 FAX (763) 323 -5418
Richard C. Erickson
Right -of -Way Specialist
Direct Dial Number (763) 323 -5522
Mr. Andrew Witter
Assistant Anoka County Highway Engineer
Anoka County Highway Department
1440 Bunker Lake Boulevard
Andover, MN 55304
Dear Mr. Witter:
At your request, I have preformed a complete appraisal and prepared this suini report
of the former Perron residence, at 1798 Main Street, Centerville, MN 55038.
The appraisal assignment was to estimate the market value of the aforementioned property in fee simple
interest after a total taking made by the Anoka County Highway Department for its Highway Project SP 02-
614-24, Main Street, as of January 18` 2012. The purpose of the appraisal is to estimate the current fair
market value of the remaining parcel.
Market Value has been defined as the most probable price which a property should bring in a competitive
and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently,
knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the
consuini of a sale as of a specified date and the passing of title from seller to buyer under conditions
whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised,
and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in
the open market; (4) payment in terms of cash in U.S. dollars or in terms of financial arrangements
comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected
by special or creative financing or sales concessions granted by anyone associated with the sale.
We have not considered any liens, title defects, outside financial interest or encumbrances that may affect
the Market Value of the property. Our survey concerns only with the physical value of the property as
revealed to us, and does not include personal property, assets, or equipment.
Based upon inspection of the subject property and in consideration of the various physical, legal, social,
and economic factors that influence real estate, the following conclusions of value as of January 18` 2012
is as follows:
The Estimated Market Valuation of the above mentioned property is -- - - - - - - - - $42,500.00
Respectfully submitted,
Richard C. Erickson
Anoka County Highway Department
Right of Way Specialist
Minnesota License No. 4001311
W
ANOKA COUNTYHIGHWAYDEPARTMENT a
OFFICE OF RIGHT OF WAY a
January 18, 2012
§ 156.030 COMMERCIAL DISTRICT (B -1).
(A) Purpose. It is intended that the 13-1 District provide opportunities for retail and
service business uses which require larger development sites, highway visibility or
highway access.
(B) General minimum requirements, The following minimum requirements, as set
forth, shall apply to all buildings that may be erected, converted or structurally altered in
commercial districts.
(C) Off-street parking, Off -street parking shall be provided as required in this
chapter.
(D) Buffer zone between commercial and residential districts. Where a commercial
district abuts a residential district, any new development shall include a buffer zone.
There shall be a protective strip of not less than ten feet in width. This protective strip
shall contain no structures, shall not be used for parking, off- street loading or storage, and
shall be landscaped. The landscape treatment shall include a compact screen wall or
fence, but shall not extend within 15 feet of the street right -of -way. The planting or fence
design must be approved by the site plan review process. The site plan review process
requires review by the Planning and Zoning Committee and the City Council, as set forth
in this chapter.
(E) Screening requirements. If the City Council requires any type of screening as a
condition for a variance, conditional use, or interim use permit, the applicant shall
comply with the following conditions:
(1) File a copy of the screening plans with the Zoning Administrator;
(2) The screening, planting or construction, or both shall be complete within
one year from the date of the building permit, subject to extension by the City Council;
and
(3) The screening shall be maintained after completion.
(F) Landscaping. A minimum of ten percent of any lot shall be green space. Three
percent of the surface area of the land within a parking area shall be landscaped with
grass and shrubbery or other approved ground cover. Landscaped areas will continue to
be maintained by the property owner on a continuous basis. Green areas within abutting
street rights -of -way will also be maintained by the property owner. Other requirements
are set forth in this chapter.
(G) Accessary Structures. Garages, accessory structures, screen walls, buildings and
exposed areas of retaining walls shall be of similar type, quality and appearance as the
principal structure. The height of an accessory structure shall not exceed the height of the
principal structure.
5
(H) Permitted encroachments, The following shall not be considered as
encroachments on setbacks subject to other conditions within this chapter. off - street
parking spaces, flues, belt coarse, leaders, sills, pilaster, lintels, cornices, eaves, gutters,
awnings, open terraces, service station pump islands, open canopies, steps, chimneys,
flagpoles, ornamental features, open fire escapes, sidewalks and fences, except as
hereinafter amended.
(I) Driveways,
(1) No driveway shall be located within I00 feet of any right -of -way line of a
street intersection. The distances shall be measured along the property line from the
corner right -of -way and county line.
(2) Access drive onto county roads sliall require a review by the City Engineer.
This review shall be measured along the property line from the corner right -of -way and
county line.
(J) Refuse_
(1) Garbage and rubbish containers shall be placed at the rear of the premises or
in a manner as to be out of view from the street. In no event shall containers or their
enclosures be placed or maintained in a way to unreasonably interfere with the use or
enjoyment of adjoining property.
(2) All garbage containers shall be screened with a suitable enclosure.
(K) Permitted uses.
(1) Retail sales and service, but excluding adult - oriented businesses;
(2) Daycare centers;
(3) Hotels and motels;
(4) Full service gasoline sales and service;
(5) Eating and drinking establishments;
(6) Financial institutions;
(7) Personal and professional business offices;
(8) Public buildings;
(9) Barber/beauty salons;
(10) Commercial schools;
A
(11) Hospitals and clinics;
(12) Nursing homes;
(J 3) Commercial recreation;
(14) Car washes; and
(15) Liquor stores.
(L) Conditional uses.
(1) Automo vehicle and motorized equipment sales and service, excluding
salvage operations provided
a the outside sales lot shall not be larger insquare foota e than the one
and one -half times the s uare foata e of tl�e buildin deva #ed to the related
business.
h the sales lot used to park vehicles to be sold or serviced shall be a
s crate and distinct from the area of the remises used to ark vehicles necessa
to satisfy the minimum parking required b Code,
c all repair assembly disassembly or maintenance of vehicles shall occur
within a closed buildin exce t minor maintenance includin2 tire inflation addin
oil and wiper replacement. Vehicles that are inoperable or are missing bodyDarts
shall be stored inside a building for in a property screened area, provided
however that vehicles which are inoperable, missing body parts, or are
unlicensed may not be stored outside a building longer than 90 days),
(2) Farm implements sales and service;
"e o utside equOment storage lot shall not be larger in square footaize
than one and one -half times the square footage of the building devoted to the
related business
(b) all repair assembly disassembly or maintenance of vehicles and
implements shall occur within a closed building except minor maintenance
including tire inflation adding oil and wiper replacement. Vehicles that are
inoperable or are missing body parts shall be stored inside a building.
(3) Building supply sales and storage yards;
a the outside eq and inventory storage lot shall not be Larger in
square footage titan one and one_ half times th_c_sauarG footage of the building
devoted to the related business.
M eted: bile
De4eted: y
(4) Funeral homes and mortuaries;
DRAFT DRAFT DRAFT
4/6/2012
CITY OF CENTERVILLE
ANOKA COUNTY, MINNESOTA
ORDINANCE #
SECOND SERIES
AN ORDINANCE AMENDING CITY CODE, CHAPTER 256, REGARDING B -1
CONDITIONAL USES.
THE CITY COUNCIL OF THE CITY OF CENTERVILLE ORDAINS:
Section 1 . City Code, Chapter 156, Section 156.030 COMMERCIAL DISTRICT (13-1),
(L) is hereby amended to read as follows:
(L) Conditional uses.
(1) Automotive vehicle and motorized equipment sales and service, excluding
salvage operations, provided;
(a) the outside sales lot shall not be larger in square footage than the one
and one -half times the square footage of the building devoted to the related
business.
(b) the sales lot used to park vehicles to be sold or serviced shall be a
separate and distinct from the area of the premises used to park vehicles necessary
to satisfy the minimum parking required by this Code.
(c) all repair assembly disassembly or maintenance of vehicles shall occur
within a closed building except minor maintenance including tire inflation, adding
oil and wiper replacement. Vehicles that are inoperable or are missing body parts
shall be stored inside a building [or in a properly screened area, provided
however that vehicles which are inoperable, missing body parts, or are
unlicensed may not be stored outside a building longer than 90 days.
(2) Farm implements sales and service;
(a) the outside equipment storage lot shall not be larger in square footage
than one and one -half times the square footage of the building devoted to the
related business
(b) all repair assembly disassembly or maintenance of vehicles and
implements shall occur within a closed building except minor maintenance
including tire inflation, adding oil and wiper replacement. Vehicles that are
inoperable or are missing body parts shall be stored inside a building.
(3) Building supply sales and storage yards;
(a) the outside equipment and inventory storage lot shall not be larger in
square footage than one and one -half times the square footage of the building
devoted to the related business.
comment: P&2 recommended adding
this text. Legal Cotmsel has concerns of
possible coaftict with other Code
sections Wil review with Counc DL
�7
DRAFT DRAFT DRAFT
4/6/2012
(4) Funeral Domes and mortuaries;
(5) Animal clinics.
Section 2 . Effective Date. This ordinance shall be effective immediately upon its passage
and publication of the summary attached as Exhibit A, according to lave.
PASSED AND DULY ADOPTED this day of , 2412 by the City
Council of the City of Centerville.
Tom Wiiharber, Mayor
ATTEST:
Teresa Bender, City Clerk
10
DRAFT DRAFT DRAFT
4(6!2012
Exhibit A
Summary of Ordinance _, Second Series
Notice is hereby given, that on _ , 2012, Ordinance Number _, Second
Series, entitled "AN ORDINANCE AMENDING CITY CODE, CHAPTER 156
REGARDING B -1 CONDITIONAL USES," was adopted by the City Council of
Centerville, Minnesota.
Notice is further given that due to the lengthy nature of the ordinance, the City
Council has directed that this title and summary be prepared for publication pursuant to
Minn. Stat. 412.191, Subd. 4_
Notice is further given that a complete printed copy of the ordinance is available
for inspection by any person during normal business hours of the City Clerk, 1880 Main
St., Centerville, MN, or will be mailed to anyone requesting it by telephone (651) 429-
3232.
Notice is further given that the general purpose of the ordinance is to establish
standards and procedures for considering Conditional Uses in the B -1, Commercial
District.
Section 1. This section amends Chapter 156, section 156.030 by providing listed
conditional uses and the standards that should be attached to consider them.
Section 2. This section provides that the effective date shall be upon publication
of this summary.
Notice is further given that the Council has by a minimum 415 vote approved this
public notice on the day of .2012.
Teresa Bender, City Clerk
Published in the Citizen on 2012
II
CITY OF CENTEiZIaLLE
tervif MONTiYL YENGINEER`S REPORT
For the April 11, 2012 City Council Meeting
Italics = New information.
Normal = No change from last report.
1. 21 Avenue /Backage Road (000616- 05143 -0). This matter is pending in the court system.
2. TE Grant Trail Project (000616- 08165 -0). Construction is complete. Final pay quantity issues are
resolved with the exception of traffic control during the state shutdown. Once punch list items are
taken care of in the spring, a final payment can be made.
1 2008 Downtown Storm Water Improvemennts (000616- 08167-0). The irrigation system was up
and running this fall. Next spring, the contractor will be required to restart the system and demonstrate
its proper operation again. Once that is complete, the city will take over maintenance and operation. A
public viewing of the system is being planned for early next summer.
4. 2012 Surface Water Management Plan Update (193802232). A draft of the new Surface Water
Management Plan has been created and we are working on adding information to it from various
sources Our storm water staff has met with Rice Creels Watershed District for a preliminary discussion
on the plan and is following up on their input, A draft, ready for staff review should be completed in
Me next few weeks.
5. Miscellaneous:
The 2012 Street project has been delayed for consideration at a future date. The series of thin
overlay projects outlined in the City's updated Pavement Management Plan are to remain on
schedule, beginning in 2013. The City's Public Works Staff will begin preparation work for the
2013 project in the summer of 2012, by completing: curb replacements, bituminous patching,
water main bolt replacements and other such work which should precede a street overlay.