Loading...
HomeMy WebLinkAbout2008-12-10 CC Set Agenda & Handouts tervi{{e 'Esta6{isfid 1857 CITY COUNCIL MEETING AGENDA Wednesday, December 10, 2008 6:30 p.m. - Set Agenda = Italics 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. I. CALL TO ORDER at 6:30 p.m. or shortly thereafter 1. Roll Call II. PUBLIC HEARING(S) III. APPROVAL OF AGENDA IV. APPROVAL OF MINUTES 1. November 24, 2008 City Council Meeting Minutes (Pages 1-4) 2. December 1,2008 City Council Work Session Meeting Minutes (Pages 5-6) 3. December 2, 2008 City Council Truth in Taxation Hearing Special Meeting Minutes (Pages 7-8) V. CONSENT AGENDA 1. City of Centerville November 26,2008 through December 10, 2008 Claims (Page 9 & 9a) 2. Centennial Fire District Claims through December 1, 2008 (Page 10) 3. Parks & Recreation Committee Recommendation to Expend Funds to Provide Skate Night, (2) at Laurie LaMotte Memorial Park- Not to Exceed $1,000 (Page 11) VI. A W ARDS/PRESENT ATIONS/APPEARANCES VIII. OLD BUSINESS 1. Centerville Business Directory 2009-2010 (Page 12) 2. Res. #08-XXX - Amending Res. #08-015 Associated with Ordering the 2009 Street Improvement Project (Page 13) 3. Res. #08-XXX - Calling for a Public Hearing for the 2009 Street Improvement Project Special Assessments (Pages 14-16) 4. 2008 SCORE Funds - Balance Remaining IX. NEW BUSINESS 1. Res. #08-XXX - Approving the 2009 Budget (Page 17) 2. Res. #08-XXX - Adopting Final Tax Levy Collectable in 2009 (Page 18) 3. Res. #08-XXX - Approving Abatement of Special Assessment on PIN #R23- 31-22-33-0070,1685 Dupre Road **Email on Monday** 4. Parks & Recreation Committee Request for Joint Work Session Regarding Managing Park Related Projects (Page 19) 5. Liquor License Renewal a. (Off-Sale, On-Sale & Sunday) - Trio Inn b. (Off-Sale) - Centerville Liquor Barrel c. (On-Sale & Sunday) - Wiseguys Pizza Sa. Tobacco License Renewal a. Centerville Liquor Barrel b. Corner Express c. Trio Inn 6. Ordinance #_, Second Series - 2009 Fee Schedule (Pages 21-34) 7. Ordinance #_, Second Series - Chapter 31, 32 (35) 8. Ordinance # _, Second Series - Chapter 50 & 51 9. Ordinance #_, Second Series - Chapter 71 (Page 36) 10. Ordinance #_, Second Series - Chapter 91,92 & 94 (Pages 37-40) 11. Ordinance #_, Second Series - Chapter 110,111,112,113,114,118 & 120 (Pages 41-46) 12. Ordinance #_, Second Series - Chapter 130 (page 47) 13. Proposal for Use of Old Public Works Site (7087 - 20th Avenue South) for Restoration of 1950 Studebacker Fire Truck (Pages 48-52) 14. Anoka County Joint Law Enforcement Joint Powers Agreement 15. Authorization to Engage Abdo, Eick & Meyers to Provide 2008 Auditing Services x. ANNOUNCEMENTSIUPDATES 1. City Administrator, Dallas Larson a. Downtown Lighting/Business Promotion (Update) b. Goal Setting Session (Update) XII. ADJOURNMENT * *REMINDERS* * Downtown Ribbon Cutting Ceremony/Cougar Cash!"Dash for Cash"/Open House - December 9,2008,6:00 p.m. - north side of Main Street between Centerville and Progress Roads CHRISTMAS - December 25, 2008 - City Hall Closed .& City Council Meeting - December 30,2008,6:30 p.m. Council Chambers (moved due to Christmas) HAPPY NEW YEAR - January 1, 2009 - City Hall Closed . Special Council Meeting - January 7, 2009 (Tentatively), 6:30 p.m. - St. Genevieve's Community Parish, 6995 Centerville Road (Special Assessment Hearing for the 2009 Street Improvement Project) Planning & Zoning Commission Meeting - January 6, 2009, 6:30 p.m. Council Chambers Parks & Recreation Committee Meeting - January 7, 2009, 6:30 p.m. Council Chambers City Council Meeting - January 14,2009,6:30 p.m. Council Chambers CITY OF CENTERVILLE 12/10/0812:20 PM Page 1 'EslabfislieJi 18.'>7 *Check Summary Register@ Name 10100 MAIN STREET BANK Paid Chk# 023973 AFLAC Paid Chk# 023974 A VLlC Paid Chk# 023975 CAPRA, MARY Paid Chk# 023976 CENTER POINT ENERGY Paid Chk# 023977 CONNEXUS ENERGY Paid Chk# 023978 INTERNATIONAL UNION OF Paid Chk# 023979 LARSON, DALLAS Paid Chk# 023980 MARATHON ASHLAND Paid Chk# 023981 MENARDS - FOREST LAKE Paid Chk# 023982 MINNESOTA RURAL WATER Paid Chk# 023983 NATIONWIDE RETIREMENT Paid Chk# 023984 PRESS PUBLICATIONS Paid Chk# 023985 QWEST Paid Chk# 023986 SAM'S CLUB Paid Chk# 023987 THE CITIZEN Paid Chk# 023988 USA MOBILITY WIRELESS, INC. Paid Chk# BI-WEEKL Y ACH DECEMBER 2008 UPDATE Check Date 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/10/2008 12/11/2008 Total Checks Check Amt $32.20 J. MEYER AFLAC INS. $175.00 DEF COMP W/H 12-11-08 $47.34 REIMBURSEMENT FOR SUPPLIES FOR $659.06 2085 W CEDAR ST - SERV THRU 11 $593.52 6900 20TH AVE - LIFT STAT. - $91.50 DEC. UNION DUES - T. PETERSON, $20.70 COOKIES FOR RIBBON CUTTING-DAS $131.30 FUEL - THRU 11-24-08 $91.53 SUPPLIES $200.00 MEMBERSHIP DUES $613.96 DEF COMPW/H 12-11-08 $61.20 NOTICE OF PROPOSED BUDGET $55.72 651-426-6579 - SERV THRU 12-31 $295.64 SUPPLIES $376.00 QTR PAGE AD - LIGHTS ON- RIBBO $11.33 PAGER - 612-640-2534 $16,481.59 PAYROLL 25 $19,937.59 IVl en}.... 0.. · TO: Honorable Mayor and Council Members FROM: Staff SUBJECT: 2008 SCORE Funds DATE: December 10, 2008 In October, Staff reported to you that we had excess SCORE Funds and suggested giving residents a reduction on their recycling bill for December, 2008. Staffhas recalculated the anticipated expenditures through December to be as follows: $3,069.57 The remaining SCORE Funds allocated to the City is as follows: $11,304.90 The anticipated SCORE Fund balance for 2008 would be $8,235.33. If unused, it would be returned to Anoka County for them to use for Recycling efforts for all communities. In October, Waste Management stated that we had approximately 1,033 residents. If $8,235.33 was divided amongst these residents, it would equate to a one time refund of $7.97 for their recycling efforts for the year 2008. Please direct Dallas as to what action you would like to take with the $8,235.33 remaining SCORE funds for 2008. Staff needs to notify Waste Management as soon as possible. ,- tervi{{e 'Esta6fislietf J85? l'IOSWritSUW, ~ ~55OJ' 651-429-3232 ....f'&>( 651-429-8629 STATE OF MINNESOTA COUNTY OF ANOKA CITY OF CENTERVILLE RESOLUTION #08 - 0_ A RESOLUTION AUTHORIZING THE ABATEMENT OF SPECIAL ASSESSMENTS CERTIFIED TO ANOKA COUNTY FOR PID #R23-31-22-33-0070 FOR THE YEARS 2007 & 2008 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CENTERVILLE, MINNESOTA . WHEREAS, the Centerville City Council authorized the above stated special assessment; and WHEREAS, the above stated assessment was for municipal improvements associated with the development of Hunters Crossing 2nd Addition, Phase 1 for the above stated years; and WHEREAS, the City of Centerville gave proper notification of such improvement; and WHEREAS, Anoka County Property Tax Division has acknowledged and certified $2,691.54 for the year 2007 and $2,691.54 for the year 2008; and WHEREAS, the Council bas directed the City Clerk or Finance Director to make a request of Anoka CoWlty to abate the above stated special assessment due to the acceptance and receipt of payment in the amount of $16,714.10 from Registered Abstracters, Inc. on April 25, 2006 for payment in full; and NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF CENTERVlLLE, MINNESOTA directed and authorized the City Clerk or Finance Director to forward Exhibit A to the County of Anoka and requests that they abate the assessment from the property records of PIN #R23-31-22-33..oo70. PASSED AND ADOPTED by the City of Centerville this 10th day of December, 2008. Mayor, Mary Capra Attest: City Clerk, Teresa Bender Anoka County Division of Property Recon:Is &. Taxation Abatement Form 7 (Rev 2J9S) APPLICATION FOR ABATEMENT - SPECIAL ASSESSMENTS (M.S. 375.192) County Auditor's Number For Taxes Assessed in 2 And Payable in 2 County of Anoka Applicant's Name: City ofCenterville AppJicant's Mailing Address: 1880 Main Street Applicant's Social Secwity Number: Centerville. MN 55038--9497 Applicant's Telephone Number: 651-429-3232 Date of Application: DecembeI' 9, 2008 DESCRIPTION OF PROPERTY Lot 17, Property lD. or Parcel Number: R23-31-22-33- Block 2. Hunters Crossin2 211I4 Add, Phase I 0070 Street AcJcbess (if different than above) 1685 City or Township: School District Number: Dupre Road Centerville 12 007 008 LEGAL DESCRIPTION OF PROPERlY: Lot 17, Block 2 Hunters Crossing 2- Addition, Phase I APPLICANT'S REQUEST: Include fund number & amount due for payable tax year being abated, not total principal amount. FUND #83879 $2,691.54 - 2007 $2,691.54 - 2008 Applicant's Signature Date NOTE; MinnllsoIa StaIUla 1988, Scctiao 609.41, "Whoeva-, in making lIlY s1lItcmcDt, onl or wri1IaI, wbicb is J'CCI1Iftdor lIUlborized by law to be IIIIde 8$ a basis of imposing. mIucin& or abItiIIg lIlY lax or lISSCSSIIICIIt, intaJtionaI1y mates lIlY Sl8laDcnt 8$ to lIlY DI8laial metter which the maker of the statement knows is false my be sentenccd, unless otherwise provided by law. to imprisonment for not more than one year or to payment of a fine ofnot more than $3.000 or both. " The following accurately reflects both existing and proposed amounts Tax Special Waste Penalty Interest Costs Total Assessments Fee 0ri2inal Reduction o o Tax is Paid Date: .20_ o Equal AmmaI 0 Abatement o ~lining Balance 0 Increase o Flat Tax Tax is NOT Paid I I REPORT OF INVESTIGATION After examining the applicant's claims, I have carefully investigated this application and find the fi1cts to be as follows: CITY/fOWN COUNCn.. RESOLUTION NUMBER: RESOLUTION DAlE: Signature ofInvestigator Date CERTmCATIONS OF APPROVAL Note: For thill abatemeDt to be approved, the County Auditor and the County Board of Commissioners mUlIt favorably recommend its adoption. COUNTY AUDITOR'S RECOMMENTATlON o Approved o Denied Auditor's Signature COUNTY BOARD OF COMMISSIONER'S ACTION (To be completed by County Auditor) o Approved o Denied I certify that at a meeting held .20_ the County Board took the above official action on this abatement. This action was duly adopted and entered upon the Dlinutes of its proceedings as a public record, showing the names of taxpayers, other concerned persons and the amounts involved. CERTIFICATION OF FINAL APPROVAL (Completed only for approved abatements) I further certify that the approval of this abatement has resulted in the following changes: Reduction of Special Assessments Reduction of Penalties on Special Assmts ReductioD of Interest On Special Assmts $- $- $- Reduction of Costs On Special Assmts Total Amount of Reduction Total Amount Payable $- $- $- Signature of County Auditor Date llel\\i\ ~\"t '!lv,,' TO: Honorable Mayor and Council Members FROM: Staff SUBJECT: Liquor and Tobacco License Renewals DATE: December 9,2008 To date, the Trio Inn has provided liquor liability insurance. County Records still show property taxes outstanding. Approve contingent upon payment of same. Centerville Liquor Barrel, Comer Express and Wiseguy's Pizza have successfully completed their background checks by the Police Chief and all fees and applications have been received. Approve all three establishment's license renewals. ANOKA COUNTY ATTORNEY ROBERT M.A. JOHNSON Government Center · 2100 Third Avenue · Anoka. MN 55303-2265 attorney@co.anoka.mn.us Administration Civil Division Family Law Division (763) 323-5550 (763) 422-7589 Fax Expedited Process (763) 323-5550 (763) 323-5570 Fax Criminal Division (763) 323-5586 (763) 422-7524 Fax Victim-Witness Services (763) 323-5559 (763) 323-5769 Fax Juvenile Division Investigation Division (763) 323-5586 (163) 323-5651 Fax September 5,2008 TO: Anoka County Chief:'OfP~ Bob Johnson, Chair fu Anoka County Joint Law Enforc~ment Council ii..... .;:.~ :-::;F:~ -;:..::~1':';;=":~-'- r- J-. \ "~: '.. :: '::~,;) :.~~J..I'~~"~n .~ J If '. :' SEP Q 9 2008 ! ,; '/ li " ! c8i:~;:;:;tL~,:ri2 p;:1lii~;l; .1 FROM: RE: Joint Powers Agreement The Anoka County Joint Law Enforcement Council recommends that the county and cities in Anoka County enter into a new Anoka County Joint Law Enforcement Council Joint Powers Agreement. This agreement makes minor changes which do not significantly change, but which do improve, the existing agreement. The enclosed agreement represents the conclusion of the Council as to itS terms. Please have your city execute the agreement and return to me. If your city council has questions about the agreement, I would be happy to respond to any questions or appear at a city council meeting to further discuss the agreement. Call me if you have any questions. ....1 RMAJ :ds Ene. Affirmative Action I Equal Opportunity Employer ANOKA COUNTY JOINT LAW ENFORCEMENT COUNCIL JOINT POWERS AGREEMENT WHEREAS, in 1970 the Anoka County Joint Law Enforcement Council (ACJLEC) was formed and was modified in 1982 and 2001 to add a number of cities and representatives; and WHEREAS, in 2003 a joint powers agreement was entered into by members of the ACJLEC to plan, implement and maintain a public safety communications system in Anoka County; and WHEREAS, these joint powers agreements have made possible a remarkable degree of cooperation and coordination between law enforcement agencies in Anoka County; and WHEREAS, the law enforcement needs of the county have evolved creating new challenges requiring a modification of the existing joint powers agreement. NOW, THEREFORE, in ,consideration of the mutual agreements considered herein and in exercise of the power granted by Minn. Stat. g47t.59, the parties to this agreement do mutually agree as'follows: 1. SUPERSEDES OTHER AGREEMENTS This agreement supersedes and takes the place of the agreement of 1970, modified in 1982 and 2001, creating the Anoka County Joint Law Enforcement Council and the agreement of 2003 dealing with the Anoka County Public Safety Communications Project. 2. PURPOSE The parties agree that they have joined together to improve the efficiency and effectiveness of law enforcement, thereby improving public safety in Anoka County. Such purpose includes but is not limited to maintaining and improving the, law enforcement records management system and the public safety communications system in Anoka County. , I 3. TERM Any party has the right to withdraw from this agreement by declaring in writing its intention to withdraw effective on a specified date, which date cannot be less than thirty days from the date of the written notice. A withdrawing party must send a copy of the written notice to each party. Withdrawal by a party will not result in the discharge of any legal liability incurred by such party before the effective date of withdrawal. The termination by any party shall not affect the validity of the agreement as to the remaining parties. Upon termination by a party, the party may retain personal property, software and hardware it has received and owns, but shall forfeit any unexpended funds it has contributed to the Council. The records management system, its hardware and software, is owned by. the Council and may be disbursed by agreement of all parties or upon final termination of all parties to this agreement. 4. COUNCIL The parties agree to participate in a council called the Anoka County Joint Law Enforcement Council whose membership would be constituted by appointment on an annual basis by each of the participating governmental units of their Chief of Police together with one other individual to be appointed by the City Council; provided, however, that if a participating governmental unit contracts with the Anoka County Sheriff or another law enforcement agency for police services, it shall be represented by the Anoka County Sheriff or the Chief of Police for the contract law enforcement agency; provided further, however, that the cities of Centerville, Circle Pines and Lexington and the Circle Pines-Lexington-Centerville Joint Municipal Police Commission shall be represented by their Chief of Police and the Chairman of the Joint Municipal Police Commission; and that the County would be represented by the Sheriff, the County Attorney, and four individuals appointed by the Board of County Commissioners, two of whom shall be Anoka County commissioners and two of whom shall be appointed upon the recommendation of the Anoka County Sheriff. These appointments would be effective on the fLrst day of each year af!.d continuing until a successor has been duly appointed and qualified. Each member of the Council may be represented at a Council meeting by a proxy if the Council member notifies the Chair verbally or in writing. Such proxy shall have the right to vote and be counted for purposes of a quorum. The Council shall adopt such rules and regulations for the conduct of its business, including the right of a member to vote by proxy, as may be expedient and necessary. I I -2- ~- I . 5. BUDGET In order to maintain and improve the records management system, the public safety communications system, and other projects to improve public safety, the Council may decide to ask the participating governmental units to provide funds to the Council. The amount of funds to be requested each year shall be decided at a meeting of the Council prior to May 1 of each year. The amount so determined shall be apportioned on a calls- for-service basis or such other basis as the Council may decide and included in the budgets of each law enforcement agency for the following year. All members of the Council shall make a good faith effort to fund such contributions in the parties' budgets. Each chief law enforcement officer or member of the Council shall on or before April 1 of each year transmit to the fiscal agent the amount approved in the budget for the chief law enforcement officer's department for that year. 6. FISCAL AGENT The county shall act as the fiscal agent of the Council receiving, investing and disbursing funds as directed by the Council. All funds disbursed pursuant to this agreement shall be disbursed pursuant to the method provided by law for counties and the Division Manager of Anoka County Finance and Central Services shall be the fiscal agent. 7. CONTRACTS AND PURCHASES All contracts and purchases made pursuant to this agreement shall be made by the Council and shall confonn to the requirements applicable to the county. The Chair of the Council is authorized to execute contracts on behalf of the Council. 8. TERJ\.1INATION This agreement will terminate under the following circumstances: . a. There are no remaining parties to the agreement as a result of withdrawal pursuant to this agreement; or b. All parties, or all remaining parties, mutually agree to terminate the J ~ agreement. -3- I I I Termination of this agreement will not result in the discharge of any legal liability incurred by a party before the effective date of termination. Upon termination, any remaining funds or any property acquired pursuant to the terms of this agreement may be retained by Anoka County or by the party acquiring the property, except as may otherwise be required to comply with any requirement related to the source of funds used to acquire the property. The records management system, its software and hardware, is owned by the Council and, upon final termination of this agreement, shall be sold. The funds so realized, together with funds remaining with the fiscal agent, shall be distributed to the remaining parties in the proportion received. The Council may resolve all disagreements that may arise in a distribution. 9. PUBLIC SAFETY COMMUNICATIONS EQUIPMENT The parties agree that they will comply with the provisions of Exhibit A, which is attached hereto, regarding public safety communications equipment. The provisions of Exhibit A may be modified or eliminated by a majority vote of the Council. . 10. RECORDS The records and documents relating to all matters that are the subject of this agreement are subject to inspection, review and audit by the parties and state officials as authorized by . law during regular business hours. Records will be retained in accordance with the provisions of Minn. Stat. Chap. 138. 12. STRICT ACCOUNTABILITY A strict accounting shall be made of all funds and report of all receipts and disbursements shall be made upon request by any party. 13. LIMITATION OF LIABILITY By the terms of this agreement, a party does not waive any limitation of liability available to that party including, but not limited to, Minn. Stat. Chap. 466. -4- 14. ENTIRE AGREEMENT This Joint Powers Agreement constitutes the entire agreement of the parties on the matter related hereto. The agreement shall not be altered or amended except by agreement in writing signed by the parties hereto. IN WITNESS WHEREOF, the parties have signed this agreement on the dates below: Date: CITY OF By: Its: By: Its: - 5 - EXHIBIT A USE OF SHOP SPARES The parties agree that radios purchased as shop spares will be maintained by Anoka County Central Communications for the benefit of the parties hereto. These radios will be made available to -the police and fire departments to substitute for a radio that is being repaired. Additionally, the radios will be available to police and fire departments for public safety situations such as disasters or large gatherings of people that need to be managed. The radios may be used for not longer than the time of repair or incident and, in any case, not longer than three months. There shall be no expense to the police and fire departments for this use provided, however, that the departments shall be responsible for any loss or damage to the shop spares radios they are using. ACQUISITION OF PUBLIC SAFETY COMMUNICATIONS EQUIPMENT The parties agree that it is important for the public safety communication system to operate as effectively as possible and that the acquisition and use of common equipment is important to that goal. In furtherance of that goal, the parties agree that they will acquire communication equipment through the Director of Anoka County Central Communications. The county agrees that it will acquire such communication equipment at the lowest possible price and will not charge the party ordering the equipment any amount in excess of that necessary to its acquisition and delivery. The county further agrees that it will consider the recommendations of the ACJLEC and the Anoka County Fire Protection Council in determining whether the provision of the radios is by purchase or lease and whether the county will fmance the acquisition costs. The parties agree that the county will act to preserve the ability of cities to treat payments as debt service in order to maintain the ability to acquire public safety communication equipment outside any le.vy limit. -6- September 9, 2008 Grandview Square 5201 Eden Avenue Suite 370 Edina, MN 55436 Honorable Mayor and Council City of Centerville Centerville, Minnesota We are pleased to confinn our understanding of the services we are to provide City ofCenterville, (the City) for the year ended December 31, 2008. We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information which collectively comprise the basic financial statements ofthe City, as of and for the year ended December 31, 2008. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany the City's basic financial statements. As part of our engagement, we will apply certain limited procedures to the City's RSI. These limited procedures will consist principally of inquiries of management regarding the methods of measurement and presentation, which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following RSI is required by accounting principles generally accepted in the United States America and will be subjected to certain limited procedures, but will not be audited: I. Management's Discussion and Analysis. Supplementary information other than RSI also accompanies the City's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide an opinion on it in relation to the basic fmancial statements: 1. Combining and Individual Fund Financial Statements and Schedules 2. Summary Financial Report - Revenues and Expenditures for General Operations. Governmental Funds AUDIT OBJECTIVE The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the basic financial statements taken as a whole. Our audit will be conducted in accordance with generally accepted auditing standards established by the Auditing Standards Board (United States) and will include tests of the accounting records and other procedures we consider necessary to enable us to express such opinions. If our opinions on the financial statements are other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement. 2008 ALG-CL-I.I: Audit Engagement Letter--Standard 952.835.9090 . Fax 952.835.3261 www.aemcpas.com City ofCenterville September 9, 2008 Page 2 MANAGEMENT RESPONSIBILITIES Management is responsible for the basic financial statements and all accompanying information as well as aU representations contained therein. As part of the audit, we will prepare a draft of your financial statements and related notes. We will also use the financial statements to complete the Office of the State Auditors' City Reporting Form. You are also responsible for making all management decisions and performing all management functions; for designating an individual with suitable skill, knowledge, or experience to oversee our financial statement preparation services and any other non-attest services we provide; and for evaluating the adequacy and results of those services and accepting responsibility for them. Management is responsible for establishing and maintaining internal controls, including monitoring ongoing activities; for the selection and application of accounting principles; and for the fair presentation in the financial statements of the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the City and the respective changes in financial position and where applicable, cash flows, in conformity with accounting principles generally accepted in the United States of America. Management is also responsible for making all financial records and related infoIlllation available to us and for the accuracy and completeness of that information. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud or illegal acts affecting the City involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud or illegal acts could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the City received in communications from employees, former employees, regulators, or others. In addition, you are responsible for identifying and ensuring that the City complies with applicable laws and regulations. We will prepare a general ledger trial balance for use during the audit. Our preparation of the trial balance will be limited to formatting information in the general ledger into a working trial balance. As part of the audit we will prepare a draft of your financial statements and related notes. We will also use the financial statements to complete the Office of the State Auditors' City Reporting Form. You will be required to review and approve those financial statements and forms prior to their issuance and have a responsibility to be in a position in fact and appearance to make an informed judgment on those financial statements and forms. Further you are required to designate a qualified management-level individual to be responsible and accountable for overseeing our services. AUDIT PROCEDURES-GENERAL An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the City. Because an audit is designed to provide reasonable, but not absolute, assurance and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us. In addition, an audit is not designed to detect immaterial misstatements, or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform you of any material errors and any fraudulent financial reporting or misappropriation of assets that come to our attention. We will also inform you of any violations of laws origovernmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. 2008 ALG-CL-J.J: Audit Engagement Letter-Standard 952.835.9090 . Fax 952.835.3261 www.aemcpas.com City of Centerville September 9, 2008 Page 3 Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters. AUDIT PROCEDURES - INTERNAL CONTROL Our audit will include obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICP A professional standards. AUDIT PROCEDURES - COMPLIANCE As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City's compliance with applicable laws and regulations and the provisions of contracts and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion. AUDIT ADMINISTRATION, FEES, AND OTHER We may from time to time, and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers, but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. Steven R. McDonald, CPA is the engagement partner and is responsible for supervising the engagement and signing the report. We expect to begin our audit on approximately April 20, 2009 and to issue our reports no later than June 1,2009. Our fee for these services will be as follows: Audit Office of the State Auditor 2008 Reporting Form $ 27,800 475 Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 90 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. 2008 ALG-CL-l.l: Audit Engagement Letter-Standard 952.835.9090 . Fax 952.835.3261 www.aemcpas.com City of Centerville September 9, 2008 Page 4 We appreciate the opportunity to be of service to the City and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours, ABDO, EICK & MEYERS, LLP Certified Public Accountants and Consultants ~ lVJ~ Steven R. McDonald, CPA Managing Partner RESPONSE: This letter correctly sets forth the understanding of City ofCenterville. By: Title: Date: 2008 ALG-CL-l.l: Audit Engagement Letter-Standard 952.835.9090 . Fax 952.835.3261 www.aemcpas.com CITY OF CENTERVILLE NONTHL Y ENGINEERS REPORT For December 10, 2008 Oly Council Meeting Italics = New infonnation. Normal = No change from last report. 1. 21- Avenue/Backage Road (000616-05143-0). The project Is complete and tiMI payment has been made. The RCWD Is requiring some additional restoration f'M1It before the Contractor Is given back their surety. The ~ will be completed in the Spring of 2009 when the ground Is workable. 2. Old Mill Road Improvements (000616-06147-0). We are In the process of obtaining lien waivers and IC-134's. Once all documents are received we wfll recommend Project Oose Out and Acceptance. The Contractor has contacted the Oty of Centerville to see if a joint check can be prepared for Final Payment because the subcrJntractors wiD not reIeiJse their lien waivers until they Bte paid for the worked they completed. 3. centerville Townoffice Park 2nd Addition (000616-06153..0). All construction work has been completed and accepted by the aty of Centerville and /Jonestroo. 4. Clearwater Creek Estates (Hanzal Property) (000616-06154-0). Reseeding of the corrected mitigation area has been completed. A skimmer structute is to be placed at the pond outlet per RCWD requirements. Once the seeding Is established and the skimmer structure Is Installed, we can finalize the project and ask RtwO to release their permit surety. s. Hidden Spring Park (000616-07155-0). Final Payment has been made to the Contractor. The only Items remaining ate the replacement of the gIlder bend1 sl8ts and the monlifJring of the p1anUngs in the rain garden and upper shoreline area next spring. 6. Comprehensive Plan (000616-07157-0). We have sent the comprehensive plan to the Met Council for their formal review. Once the Met Council appn:wes it, the plan, witI1 any noted revisions, will go before the CIty Council for final adoption. 7. 2009 street and utility Improvements (000616-07158-0). Bids weM received on OdrJber 2!1". Assessment policies and other project issues have been discussed at the special Oty Council meetings on November 5h and December Jff. The tentative schedule for the project is as follows: Call for Assessment Heilrlng Assessment He8ring ConsIder Award Construction December 10, 2008 January 7, 2009 January 14, 2009 SprIng 2009 8. CSAH 14 COnstructton 5enItces (000616-D715H). Traffic Is now open In all dlrec.tions In the downtown area. East of progress Road, CSAH 14 will remain as a two lane roadway until spring. TemponJry IMved crossings to the f10fth Mf1f!! been Installed. lights Bte now worfdng on both the South and North side of the road. 9. Downtown Redevelopment COmprehensive Infrastructure Plan (000616-07161-0). We mntlnue to provide support to Mr. Meyer and the Beard Group as they formulate an Initial phase for the redevelopment project. Pro-Source Technologies has completed soil borings In the downtown area to Investigate possible contamfnation sites and to develop an action plan for dealing with them as the redevelopment occurs. The results of those borings and a draft: of the action plan will be presented to Coundl sometime this winter. 10. Creative KIds Day Care Site (000616-07164-0). The wrHt reviewed by the CityofCentervll/e and Bonestroo has been accepted. The Contractor is stili working on some drain tile Items that are beIng required by the RCWD that they have to coned. 11. TE Grant Trail Project (000616-08165-0). A partial draft of the Project Memo has been written. However, we will be waiting for infonnatlon from MnDOT Cultural Recourses for a few ~ before a complete draft can be prepared. If a partial draft, minus the MnDOT CRU information, is desired sooner, that could be proVided. n. 2008 Downtown Storm Water Improvements (000616-08167-0). Mr. Larson met with Church officials and we are working towards an agreement with them to utilize their pond as part of our storm water reclamation project. - End of memo - I . . I I ' ~ Metro~oHtan ConncO ~:',;,i:?i:,;}H"/';{' ".,..<;r:;:..,,~:,;,!:;',i~;( ".:""'?(;,,'Hii~':I(~s.. A weeldy calendar of meetings and agenda items for the Metropolitan Council, its advisory and standing committees, and regional Council sponsored events. 771e MetI'opolltim eo"IIeU is IoclIted tit 390 Robert St. No In downtown St. Ptud. All meetings are held at this location unless otherwise noted Meeting times and agendas are subject to change. "'isit our web site at www.metrocouncil.or, for more iriformation. Week of November 24 - 28~ 2008 MODday, November 24 Traosponation Committee: 4 p.m., Metro Transit Heywood Chambers Metro Transit Employee Recognition; General Manager's Report; MTS Director Report; CY 2009 Counties Transit Improvement Board Grant Agreement for Central Corridor Light Rail Transit; ('.ooperative Funding Agreement for Central Corridor Light Rail Transit for Final Design and Preliminary Engineering with Ramsey County and Hennepin County Regional Authorities; Issue Notice-to-Proceed to DMJM Harris for Professional Engineering Services Contract to Advance Preliminary Engineering for Central Corridor Light Rail Transit; Subordinate Funding Agreement No.3 with Minnesota Department of Transportation for Central Corridor Light Rail Project; Issue Notice-to-Proceed to the Assistant Project Director Consultant for Advancing Preliminary Engineering in 2009 for Central Corridor Light Rail Transit; Intergovernmental Agreement with Hennepin County for Washington A venue Pedestrian Deck Bridge Column Retrofit Analysis for Central Conidar Light Rail Project; Amendment No. 1 to Nortbstar Subordinate Funding Agreement No.7 - BNSF Railway Company Flagging Costs; Amendment to Interagency Cooperative Agreement with Northstar Conidor Development Authority for Staff Resources; 2008-2013 Capital Improvement Program and Capital Program and Budget Amendment; Authorization to Execute Agreements with the Counties Transit Improvement Board and Dakota County Regional Rail Authority to Receive Funds for A VTS Construction; Authorization to Execute Agreements with the Counties Transit Improvements Board for Transit and Rail Operations Funding; Information Perfonnance Measures Report for October 2008; Monthly Ridership Report for October 2008; Urban Partnership Agreement Projects; Presentation and Discussion of Public Hearing Comments on Transportation Policy Plan; and other business. Tuesday, November 2S Caneeled: BBWeBmeBt Cemmittee Wednesday, November 26 Caneeled: MaRagemeBl: Cemmittee CaDeeled: MefFapeJi8m CeYB8il Tlaunday, November 27 No meetings scheduled Friday, November 18 No meetings scheduled Tentative Week of December 1- 6, 2008 Monday, Deeember I Community Development Committee: 4 p.m., Chambers Metropolitan CouneD Central Corridor Final Environmental Impact Statement Open House: 5 -7 p.m., Model Cities, 839 University Avenue West, St. Paul Tuesday, Deeember :2 Master Water Supply Plan Draft Public Meeting: 10 a.m. - 12 noon, Woodbury City Hall, 8301 Valley Creek Rd., Woodbury Metropolitan CouneD Central Corridor Final Enviroumental Impact Statement Open House: 11 a.m. - 1 p.m., Alliance Bank Center Food Court, 5S East Fifth Street, St. Paul Metropolitan Parks and Open Space Commission: 4 p.m., Chambers Wednesday, Deeember 3 Technleal Advisory Committee to the TAD: 9 am., Chambers Master Water Supply Plan Draft Public Meeting: lOam. - 12 noon, Savage City Hall, 600 McColl Drive, Savage Transportation Accessibility Advisory Committee: 12:30 p.m., Lower Level A Metropolitan Council District Dialogue: Council District 13 and 14, 1:30 - 2:30 p.m., Rondo Community Outreach Library, 461 N. Dale Street, 81. Paul Committee of the Whole: 4 p.m., Chambers Metropolitan Council Central Corridor Final Environmental Impact Statement Open House: S - 7 p.m., Central Presbyterian Church, 500 Cedar Street, St. Paul Thursday, December 4 Master Water Supply Plan Draft Public Meeting: 10 am. - 12 noon, Maple Grove Community Center. 12951 Weaver Lake Rd., Maple Grove TAC FundiDg & ProgrammiDg Committee: 1 p.m. MnDOT Metro District Water's Edge Office, 1500 W. County Rei B2, Conference Room 176 Roseville Metropolitan Council Central Corridor Final Environmental Impact Statement Open House: 6 - 8 p.m., Brian Coyle Center, 420 15th Ave. South, Minneapolis Friday, December S No meeting scheduled Saturday, Deeember 6 Metropolitan CouDeil Central Conidor Final Environmental Impact Statement Open House: 12 noon - 2 p.m., Goodwill Easter Seals, 553 Fairview Ave. N., St Paul Officer Matthew Langreck, Badge #110 Centennial Lakes Police Department 54 North Road Circle Pines MN 55014 763-784-250 I November 24, 2008 W ft (& j~ n ~') R n ~. ls li l!.! U; i I NOV 252008 I~~ J ' LJ By ----:.:::---_.~ , ---~......_~ City of Centerville 1880 Main St Centerville MN 55038 City Administrator, A tobacco compliance check was recently conducted. All ofthe businesses in your city that are licensed to sell tobacco passed the check. I directed an underage buyer into these businesses fur the purposes of ensuring that the businesses are taking the appropriate measures to sell their tobacco products to adults. Please feel free to contact me if you have any questions regarding this matter. Sincerely, Matthew Langreck CLPD Tobacco Compliance Officer CITY OF CENTERVILLE ANOKA COUNTY, MINNESOTA ORDINANCE #24 SECOND SERIES AN ORDINANCE AMENDING CITY CODE, CHAPTER 71 THE CITY COUNCIL OF THE CITY OF CENTERVILLE ORDAINS: Section 1. Section 71.02 is added to read as follows Section 71.02. Towing of illegally parked vehicles. Any vehicle parked in violation of the city code or in violation of the state law may be removed by towing at the direction of the city police to a suitable place for storage until claimed by the owner or agent of the owner. The owner or other person responsible for such parking of the vehicle shall be liable for the reasonable cost of such towing and storage upon conviction for such illegal parking. The city shall in no way be liable for any damage to any vehicle which has been ordered towed away. Section 2. Section 71.99 of the Centerville City Code is hereby amended to read as follows Any person convicted of violating any provision of this chapter shall be guilty of a misdemeanor but if a minimum fine or imprisonment is prescribed by the State Highway Traffic Act for an offense, the penalty shall apply to a person convicted of the same offense under this chapter. For continuing violations, each day the violation exists shall be considered a separate offense. Section 3: Effective Date: This ordinance shall be effective immediately upon its passage and publication according to law. PASSED AND DUL Y ADOPTED this 10th day of December 2008 by the City Council of the City of Centerville. CITY OF CENTERVILLE Mary Capra, Mayor ATTEST: Teresa Bender, City Clerk NOVEMBER 2008 CITY OF CENTERVILLE CITY COUNCIL REPORT 1. Financial Statement & Budget Report 2. Bank Reconciliation & Fund Cash Balance Prepared By: John W. Meyer Finance Director General Fund Monthly Financial Report Month Ended November 30, 2008 .,.. Ofi~~.. . 9't,t~ MTD YTD Budget Variance % of Budget 11/30/08 2008 2008 +(-) Used Revenues: Property Taxes 0.00 996,853.38 1,985,600.00 988,746.62 50.20% Other Taxes & Assessments 0.00 0.00 50,000.00 50,000.00 0.00% Licenses & Permits 18,646.98 320,239.35 170,000.00 (150,239.35) 188.38% Building Inspection 9,919.98 262,966.63 111,000.00 (151,966.63) 236.91 % Fines & Forfeits 1,509.58 24,594.06 35,000.00 10,405.94 70.27% Intergovernmental 152,930.55 201,023.63 120,000.00 (81,023.63) 167.52% Fire Relief Aid 115,664.00 119,664.00 95,000.00 (24,664.00) 125.96% Charges for Services 0.00 1,245.10 2,000.00 754.90 62.26% Interest Earnings 2,512.16 38,423.44 60,000.00 21,576.56 64.04% Miscellaneous Revenues 0.00 858.64 19,000.00 18,141.36 4.52% Refunds & Reimbursements (5,480.24) 6,577.10 0.00 (6,577.10) 0.00% Fund Balance 0.00 0.00 0.00 0.00 0.00% Total Revenues 170,119.03 1,589,814.70 2,441,600.00 851,785.30 65.11 % Expenditures: Current General Government Mayor and Council 2,502.88 26,161.99 35,000.00 8,838.01 74.75% Elections 3,490.59 7,202.20 7,000.00 (202.20) 102.89% Planning & Zoning 399.24 7,530.18 10,000.00 2,469.82 75.30% Administration 25,935.49 328,852.61 403,000.00 74,147.39 81.60% Financial Administration 0.00 12,475.00 13,500.00 1,025.00 92.41% Assessing 0.00 11,374.50 19,500.00 8,125.50 58.33% Legal 12,812.90 42,424.49 70,00000 27,575.51 60.61 % City Hall (7,079.00) 20,757.28 40,000.00 19,242.72 51.89% Total General Government 38,062.10 456,778.25 598,000.00 141,221.75 76.38% Public Safety Police Protection 59,219.46 653,959.01 706,100.00 52,140.99 92.62% Fire Protection 0.00 110,510.00 202,000.00 91,490.00 54.71% Building Inspection 10,624.43 122,143.54 160,000.00 37,856.46 76.34% Electrical Inspection 4,712.66 9,718.90 7,000.00 (2,718.90) 138.84% Civil Defense 0.00 653.40 3,400.00 2,746.60 19.22% Animal Control 0.00 1,244.62 2,000.00 755.38 62.23% Total Public Safety 74,556.55 898,229.47 1,080,500.00 182,270.53 83.13% Public Works Public Works 10,660.79 176,142.27 180,000.00 3,857.73 97.86% Engineering Services 1,162.98 17,489.16 20,000.00 2,510.84 87.45% Recycling 292.63 5,535.91 6,000.00 464.09 92.27% Streets 1,008.59 11,480.99 83,000.00 71,519.01 13.83% Street Lighting 2,262.47 24,286.32 32,000.00 7,713.68 75.89% Total Public Works 15,387.46 234,934.65 321,000.00 86,065.35 73.19% 12/9/2008 10:14 AM budget GF 2008 november 71!~"'~" MTD YTD Budget Variance % of Budget 11/30/08 2008 2008 +(-) Used Culture and Recreation ParklRec. Committee 0.00 860.00 4,000.00 3,140.00 21.50% Park/Rec. Programs 0.00 13,748.41 16,000.00 2,251.59 85.93% Park Maintenance 15,177.32 81,663.34 68,000.00 (13,663.34) 120.09% Total Culture and Recreation 15,177.32 96,271.75 88,000.00 (8,271.75) 109.40% Community Development 12,170.22 13,264.05 0.00 (13,264.05) 0.00% Economic Development Economic Development 0.00 2,211.84 6,500.00 4,288.16 34.03% EDC - Frozen Fete Des Lacs 0.00 0.00 EDC - Business Directory 0.00 0.00 EDC - Business Promotion 0.00 0.00 EDC - Miscellaneous 0.00 0.00 Tax Abatement 0.00 12,670.42 Total Economic Development 0.00 2,211.84 6,500.00 4,288.16 34.03% Unallocated Miscellaneous 0.00 0.00 0.00 0.00 0.00% Refunds & Reimbursements 0.00 0.00 0.00 0.00 0.00% City Summer Festival 0.00 19,336.00 20,000.00 664.00 96.68% Total Miscellaneous 0.00 19,336.00 20,000.00 664.00 96.68% Total Current Expenditures 155,353.65 1,721,026.01 2,114,000.00 406,238.04 81.41% Capital Outlay General Government 0.00 11,104.76 23,00000 11,895.24 48.28% Public Safety 0.00 0.00 5,000.00 5,000.00 0.00% Streets and Highways 0.00 512,450.56 95,000.00 (417,450.56) 539.42% Culture and Recreation 0.00 0.00 0.00 0.00 0.00% Total Capital Outlay 0.00 523,555.32 123,000.00 (400,555.32) 425.65% TOTAL EXPENDITURES 155,353.65 2,244,581.33 2,237,000.00 5,682.72 100.34% EXCESS (DEFICIT) OF REVENUES 14,765.38 (654,766.63) 204,600.00 846,102.58 N/A OVER EXPENDITURES OTHER FINANCING SOURCES (USES) Operating Transfer In 0.00 36,548.03 0.00 (36,548.03) N/A Operating Transfer Out 0.00 (205,029.24) (204,600.00) 429.24 N/A Sale of General Fixed Assets 0.00 0.00 0.00 0.00 N/A TOTAL OTHER FINANCING 0.00 (168,481.21 ) (204,600.00) (36,118.79) N/A SOURCES (USES) EXCESS (DEFICIENCY) OF 14,765.38 (823,247.84) 0.00 809,983.79 REVENUE AND OTHER FINANCING SOURCES OVER EXPENDITURES AND OTHER FINANCING USES PREPARED BY: JOHN W. MEYER, FINANCE DIRECTOR 12/9/2008 10:14 AM budget GF 2008 november Water Fund Monthly Financial Report Month Ended November 30, 2008 .......~..Of~.'*':!. ~t..". MTD YTD Budget Variance % of Budget 11/30/08 2008 2008 +(-) Used Operating Revenue: Charges for Services 4,293.33 181,284.44 330,000.00 148,715.56 54.93% Total Operating Revenue 4,293.33 181,284.44 330,000.00 148,715.56 54.93% Operating Expenses: Salaries and Benefits 6,027.75 75,167.75 75,000.00 (167.75) 100.22% Professional Services 0.00 6,000.00 40,000.00 34,000.00 15.00% Supplies (1,182.25) 50,288.11 30,000.00 (20,288.11) 167.63% Other Services and Charges 1,542.30 6,114.30 40,000.00 33,885.70 15.29% Utilities 1,393.31 10,446.26 5,000.00 (5,446.26) 208.93% Depreciation 0.00 0.00 155,000.00 155,000.00 0.00% Total Operating Expenses 7,781.11 148,016.42 345,000.00 196,983.58 42.90% OPERATING INCOME (3,487.78) 33,268.02 (15,000.00) (48,268.02) -221.79% Nonoperating Revenue (Expense) Interest on Investments 1,250.96 13,567.95 15,000.00 1,432.05 90.45% Special Assessments 0.00 24,887.39 0.00 (24,887.39) 0.00% Hook up Fees and Unit Charges 20.00 30,171.66 0.00 (30,171.66) 0.00% Other Equipment 12,991.30 (201,094.50) 0.00 201,094.50 0.00% Interest Expense 0.00 0.00 0.00 0.00 0.00% Community Development Exp 0.00 0.00 0.00 0.00 0.00% Refunds & Reimbursements Rev 73.12 5,881.73 0.00 (5,881.73) 0.00% Refunds & Reimbursements Exp 0.00 0.00 0.00 0.00 0.00% Total Nonoperating Revenue 14,335.38 (126,585.77) 15,000.00 141,585.77 -843.91% (Expense) INCOME BEFORE OPERATING 10,847.60 (93,317.75) 0.00 93,317.75 0.00% TRANSFERS OPERATING TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00% NET INCOME 10,847.60 (93,317.75) 0.00 93,317.75 0.00% CREDIT FOR DEPRECIATION ON 0.00 0.00 0.00 0.00 0.00% CONTRIBUTED ASSETS NET INCREASE IN RETAINED 10,847.60 (93,317.75) 0.00 93,317.75 0.00% EARNINGS PREPARED BY: JOHN MEYER FINANCE DIRECTOR 12/9/2008 2:12 PM budget report water 08 Sewer Fund Monthly Financial Report Month Ended November 30, 2008 ~..i!tt'1~:", '9:1;&1% MTD YTD Budget Variance % of Budget 11/30/08 2008 2008 +(-) Used Operating Revenue: Charges for Services 0.00 206,529.21 350,000.00 143,470.79 59.01% Total Operating Revenue 0.00 206,529.21 350,000.00 143,470.79 59.01 % Operating Expenses: Salaries and Benefits 6,114.23 73,402.98 75,000.00 1,597.02 97.87% Professional Services 0.00 19,378.69 30,000.00 10,621.31 64.60% Supplies 7,711.40 12,683.70 10,000.00 (2,683.70) 126.84% MCES Disposal Charges 13,530.63 162,367.56 200,000.00 37,632.44 81.18% Utilities 204.33 2,695.91 5,000.00 2,304.09 53.92% Depreciation 0.00 0.00 100,000.00 100,000.00 0.00% Total Operating Expenses 27,560.59 270,528.84 420,000.00 149,471.16 64.41% OPERATING INCOME (27,560.59) (63,999.63) (70,000.00) (6,000.37) 0.00% Nonoperating Revenue (Expense) Interest on Investments 3,334.09 56,874.70 70,000.00 13,125.30 81 .25% Special Assessments 0.00 15,730.92 0.00 (15,730.92) 0.00% Hook up Fees and Unit Charges 0.00 15,518.75 0.00 (15,518.75) 0.00% Other Equipment 7,365.14 (406,865.55) 0.00 406,865.55 0.00% Interest Expense 0.00 0.00 0.00 0.00 0.00% Refunds & Reimbursements Rev 0.00 0.00 0.00 0.00 0.00% Refunds & Reimbursements Exp 0.00 (314.00) 0.00 314.00 0.00% Total Nonoperating Revenue 10,699.23 (319,055.18) 70,000.00 389,055.18 -455.79% (Expense) INCOME BEFORE OPERATING (16,861.36) (383,054.81 ) 0.00 383,054.81 0.00% TRANSFERS OPERATING TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00% NET INCOME (16,861.36) (383,054.81) 0.00 383,054.81 0.00% CREDIT FOR DEPRECIATION ON 0.00 0.00 0.00 0.00 0.00% CONTRIBUTED ASSETS NET INCREASE IN RETAINED (16,861.36) (383,054.81) 0.00 383,054.81 0.00% EARNINGS PREPARED BY: JOHN MEYER FINANCE DIRECTOR 12/9/2008 2:28 PM budget report sewer 08 2008 MONTHLY CASH/GENERAL LEDGER BALANCE RECONCILIATIONS Collateral 2008 Interest 10/31/2008 11/2812008 12/31/2008 Bank Checking Statement Balance U.S. Goy't Securities $ 1,082,489.85 $ 1,183,514.06 Outstanding Deposits $ 479.20 Outstanding Checks $ (105,199.04) $ (305,994.49) Other Transactions $ (9,044.57) $ Monthly Interest $ 23,543.15 $ 2,571.42 $ 2,190.60 Net Checking Account Balance $ 968,725.44 $ 877,519.57 Investments Mainstreet Bank Flex CD Beginning $ 702,860.99 $ 702,860.99 Other Transactions $ 205,000.00 Monthly Interest $ 41,098.72 $ Ending Balance U.S. Gov't Securities $ 702,860.99 $ 907,860.99 Mainstreet Bank CD's Beginning 1003302586 CDARS $ 600,000.00 $ 600,000.00 1003111039 CDARS $ 1003154544 CDARS 1003638274 CDARS $ 350,000.00 $ 350,000.00 1004175111 CDARS $ 687,505.19 $ 693,844.38 1004296636 CDARS $ 1,170,858.77 $ 1,170,858.77 Monthly Interest - CDARS $ 62,761.14 $ Ending Balance FDIC(s) $ 2,808,363.96 $ 2,814,703.15 Mainstreet Bank. Subtotal $ 4,479,950.39 $ 4,600,083.71 Smith Barney Smith Barney Money Fund Beginning $ 104,175.53 $ 106,666.74 Monthly Adjustments $ 26,734.43 $ 2,491.21 $ 1,721.29 Other Transactions $ (105,000.00) Ending Balance U.S. Goy't Securities $ 106,666.74 $ 3,388.03 Smith Barney Gov't Bonds Beginning $ 250,493.16 $ 250,493.16 FHLB DTD 9/29/03 U.S. Gov't Securities FHLB DTD 6/30/03 U.S. Gov't Securities $ 411.37 $ 411.37 FHLMC DTD 6/30/03 U.S. Gov't Securities $ 99,750.00 $ (250.00) FNMA DTD 2/7/03 U.S. Gov't Securities FNMA DTD 3/30/04 U.S. Gov't Securities $ 0.12 $ 0.12 FNMA DTD 4/8/04 U.S. Gov't Securities $ 394.17 $ 394.17 FHLB DTD 4/19/04 U.S. Gov't Securities $ $ FHLM DTD 3/25/04 U.S. Gov't Securities FHLM DTD 3/17/04 U.S. Gov't Securities $ (62.50) $ (62.50) FHLM DTD 3/24/04 U.S. Gov't Securities $ 150,000.00 $ 150,000.00 Other Transactions Annual Fair Market Adjustments $ Ending Balance $ 250,493.16 $ 150,493.16 Smith Barney CD's Beginning $ 185,100.00 $ 185,100.00 Direct Merchants Bank FDIC Capitol One Bank FDIC $ 90,000.00 $ 90,000.00 Hemisphere Natl Bank FDIC Lehman Brothers Bank FDIC $ $ CIB Bank FDIC $ (800.00) $ (900.00) Compass Bank FDIC 1 sl. Natl Bk of Nevada FDIC Cole Taylor Bank FDIC $ 96,000.00 $ 96,000.00 Other Transactions Monthly Adjustments $ Ending Balance $ 185,100.00 $ 185,100.00 Smith Barney. Subtotal $ 542,259.90 $ 338,981.19 Total Cashllnvestments Per Statement $ 5,022,210.29 $ 4,939,064.90 General Ledger Cash Balance $ 5,022,210.29 $ 4,939,064.90 Total Monthly Interest & Adjustments $ 154,137.44 $ 5,062.63 $ 3,911.89 CITY OF CENTERVILLE Cash Balances jwm MTD MTD Current FUND Oescr Account Debit Credit Balance Last Dim 10100 GENERAL FUND G 101-10100 $298,475.60 $289,037.88 $1,044,177.44 21ST AVE IMP DEBT SERVICE G 308-10100 $0.00 $0.00 $44,898.07 JOINT POLICE STATION 2005A G 309-10100 $0.00 $6,119.53 $52,534.05 MUNI STREET IMP DEBT SERVICE G 312-10100 $699.26 $0.00 $559,086.31 PARKVIEW DEVELOPMENT DEBT SERV G 324-10100 $0.00 $0.00 $6,024.15 PEL TIER PRESERVE DEBT SERVICE G 345-10100 $0.00 $0.00 $10,246.13 Hunters Crossing II G.O. Bond G 346-10100 $0.00 $0.00 -$28,619.03 GO Bond 2006A (Hunter3/back) G 348-10100 $438.48 $0.00 $403,482.86 GO Bond 2007A (CSAH 14, OM, F) G 349-10100 $228.16 $0.00 $138,766.81 PARK CAPITAL PROJECT G 402-10100 $127.13 $23,451.64 $44,388.71 PEDESTRIAN TRAIL WAYS G 414-10100 $0.00 $0.00 $12,817.25 STORM WATER IMP PROJECTS G 415-10100 $5,101.86 $1,320.11 $644,780.51 2006 Municipal Improvements G 449-10100 $0.00 $31,671.13 -$316,926.53 CSAH 14 Improvements 2007 G 450-10100 $768.63 $17,827.25 $369,571.13 2009 Street & Utility Improve G 451-10100 $0.00 $92,021.70 -$381,567.51 2007 Developments G 452-10100 $136.21 $9,522.00 $59,178.35 2007 Downtown Redevelopment G 453-10100 $143.01 $4,393.92 $95,466.05 WATER FUND G 601-10100 $67,152.05 $10,030.25 $739,170.03 SEWER FUND G 602-10100 $49,979.86 $20,423.35 $1,429,340.06 CABLE TV FUND G 614-10100 $0.00 $576.88 $12,250.06 Last Dim 10100 $423,250.25 $506,395.64 $4,939,064.90 $423,250.25 $506,395.64 $4,939,064.90 12/09/089:17 AM Page 1 TAX LEVY AND TAX COLLECTION TRENDS December 9, 2008 Collection Adjusted Net Collections to levy Year Year levy Date % Collected 2007 I 2008* $ 1,921,713 $ 1,871,746 97.40% 2006 I 2007 $ 1,849,990 $ 1,823,034 98.54% 2005 I 2006 $ 1,731,984 $ 1,721,305 99.38% 2004 I 2005 $ 1,610,412 $ 1,606,353 99.75% 2003 I 2004 $ 1,441,999 $ 1,439,009 99.79% 2002 I 2003 $ 1,377,463 $ 1,377,463 100.00% 2001 I 2002 $ 1,364,311 $ 1,364,311 100.00% 2008* Does not include the January 2009 payment and subject to audit adjustments