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Home My WebLink About09/08/2009LAUDERDALE CITY COUNCIL MEETING AGENDA TUESDAY, SEPTEMBER 8, 2009 7:30 P.M. LAUDERDALE CITY HALL 1891 WALNUT STREET 1. ROLL CALL 2. APPROVAL OF THE AGENDA ■ " "r 3. APPROVALS a. Minutes of the August 25, 2009, City Council Meeting t b. Claims totaling $82,115.00 4. OPPORTUNITY FOR THE PUBLIC TO ADDRESS THE COUNCIL 5. CONSENT a. Rental Housing License 6. SPECIAL ORDER OF BUSINESS/RECOGNITION/PROCLAMATIONS 7. PUBLIC HEARINGS Public hearings are conducted so that the public affected by a proposal can have input in to the decision. a. 2010 Budget & Preliminary Tax Levy 8. REPORTS 9. DISCUSSION / ACTION a. 2010 Budget & Resolution 090809A— Levying Taxes for 2009 Payable in 201Q and Establishing the Date of the Truth in Taxation Hearing b. Auditing Services Quote from Abdo, Eick, and Meyers 10. ITEMS REMOVED FROM THE CONSENT AGENDA 11. ADDITIONAL ITEMS 12. SET AGENDA FOR NEXT MEETING a. Compliance Agreement with Minnesota Department of Agriculture Regarding the Trimming and Movement of Ash Trees b. Appoint Election Judges 13. WORK SESSION a. Animal Control Ordinance Revision 14. ADJOURN i� LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 1 of 4 August 25, 2009 The Mayor called the City Council meeting to order at 7:30 p.m. Councilors present: Clay Christensen, Karen Doherty, Lara Mac Lean, Denise Hawkinson, and Mayor Jeff Dains. Staff present: Heather Butkowski, City Administrator; Jim Bownik, Assistant to the City Administrator. Mayor Dains asked for changes to the meeting agenda. There being none, Councilor Mac Lean moved to approve the agenda. Councilor Hawkinson seconded the motion and it passed unanimously. Councilor Doherty moved to approve the August 11, 2009, City Council goal setting meeting minutes. Councilor Christensen seconded the motion and it passed unanimously. Councilor Hawkinson moved to approve the August 11, 2009, City Council meeting minutes. Councilor Mac Lean seconded the motion and it passed unanimously. Councilor Mac Lean asked about the barricades for National Night Out. Councilor Hawkinson asked about the City's experience with Cintas. Councilor Mac Lean moved approval of the claims totaling $42,398.47. Councilor Hawkinson seconded the motion and it passed unanimously. Mayor Dains asked if members of the public wished to address the Council. No otie� wished to address the Council. Mayor Dains asked if councilors wished to remove items from the consent agenda.' Councilor Doherty removed the item concerning Day in the Park. Councilor Doherty moved the remaining consent agenda item approving the park shelter request for September 12. Councilor Mac Lean seconded the motion and it passed unanimously. Mayor Christensen updated the Council on what he learned at the recent Ramsey County League of Local Governments Meeting. The meeting was held with the Metropolitan Council so the topic was regional planning. Among the items discussed were transit, regional parks, and the regional wastewater treatment system. LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 2 of 4 Butkowski said Ehlers and Associates provided a resolution for the Council to adopt if they would still like to call the 2000a series bonds in October. Member Doherty introduced the following resolution and moved its adoption: RESOLUTION 082509A CALLING FOR THE REDEMPTION OF GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2000A' A. The City of Lauderdale, Minnesota, has heretofore issued its General Obligation Improvement Bonds, Series 2000A (the 'Bonds"). B. The Bonds maturing on February 1 in the years 2010 through 2012, both inclusive, are subject to redemption and prepayment at the option of the City on February 1, 2009, and on any date thereafter, at a price of par plus accrued interest. C. The City Council deems it desirable and in the best interests of the City to call the Bonds maturing in the years 2010 through 2012, both inclusive, on October 15, 2009. NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Lauderdale, Minnesota, as follows: ` 1. The Bonds maturing on February 1 in the years 2010 through 2012, both inclusive, shall be redeemed and prepaid on October 15, 2009, at a price of par and accrued interest. is 2. The City Administrator is hereby authorized and directed to cause notice of the call to be mailed to the paying agent for the Bonds at least 30 days prior to October 15, 2009. The notice shall be in substantially the form attached hereto as Exhibit A. The motion for the adoption of the foregoing resolution was duly seconded by member Christensen and upon a vote being taken thereon, the following voted in favor thereof; council members Christensen, Doherty, Hawkinson, Mac Lean, and Mayor Dains. Butkowski told the Council that the three year agreement with Abdo, Eick, and Meyers (Abdo) for auditing services was completed. The Council may consider retaining Abdo or have staff prepare an RFP for auditing services. Pit " ° '. LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 3 of 4 Councilors recognized the benefit of retaining Abdo. They are helping the City prepare for the GASB 45 standard in addition to having prepared the city's TIF statements for a number of years. The Council directed staff to get a one to three year quote from'!Abdo for auditing services to consider. The Council looked at the updated preliminary budget. Since the last meeting, staff learned that the City would receive $11,311 more in fiscal disparities than 2009 and that the median home value in Lauderdale had dropped 5.6% to $186,150. The drop in median home value impacted the local tax rate, which results in little net benefit from the fiscal` disparities increase. Councilors noted that the .8% levy increase reflected in the proposed 2010 budget only netted an additional $4,452 to off -set operating increases and the potential for further unallotments, emerald ash borer expenses, and the uptick in tax petitions. The proposed general fund budget is 5.0% less than 2009 due to the loss of local government aid. The 2010 budget has no budgeted transfers to the reserve funds to save for infrastructure improvements. The Council asked staff to bring back information on the revenue generated from one, two, and three percent levy increases. The preliminary levy will be set at the next meeting Councilor Doherty removed the Day in the Park item from the Consent Agenda. Councilors Doherty and Mac Lean read the names of Day in the Park contributors .and volunteers including: Lauderdale Wellness Center; Nelsons Financial Services; James "" { Roehrenback, State Farm Insurance; Xcel Energy; International Operating Engineers Local #70; SuperUSA; Lauderdale BP; Caribou Coffee Har Mar; Tim and Tom's Speedy Market; Flaherty's Bowl; Bruegger's Bagel Bakery; Boy Scout Troop #254, Northern Lights 4-11; City Gables; CTV Television; Parks and Community Involvement Committee; City Council; city staff; and community volunteers. Councilor Doherty moved to formally accept and thank the volunteers and contributors that made Day in the Park a success. Councilor Hawkinson seconded the motion and it passed unanimously. The Mayor acknowledged the list of agenda items for the next meeting which included setting the preliminary 2010 levy. Mayor Dains explained the Council was moving into the work session. Work sessions are a continuation of the meetings but not aired on community television. ' Councilor Christensen explained the proposal he prepared with Councilor Hawkmson to` allow dogs off -leash in the City Park. The proposal required that dogs be under sight and voice control at all times. He said if control could not be demonstrated, an officer"may require the owner to put the dog on a leash. LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 4 of 4 Councilor Doherty asked what would happen to repeat offenders? She favored a warriig,:, and citation system so that owners could be held accountable for their pets. Staff was asked to invite Captain Cotroneo or Chief Ohl to the next meeting to discuss the concept and update the document originally prepared by Councilors Christensen and Hawkinson with the suggestions from the meeting. There being no further business on the council agenda, Councilor Christensen moved to adjourn the meeting. Councilor Doherty seconded the motion and it carried. The meeting adjourned at 8:42 p.m. Respectfully submitted, Heather Butkowski City Administrator CITY OF LAUDERDALE CLAIMS FOR APPROVAL September 8, 2009 City Council Meeting Payroll 9/04/09 Payroll: Direct Deposit # 500814-500818 9/04/09 Payroll: Payroll Liabilities, e -payments 384E -386E Vendor Claims 9/08/09: Check #s 19841-19859 $6, 916.32 $5,220.79 $69,977.89 SUBTOTAL $82,115.00 No Additional Payments Total Claims for Approval $82,11.5.00 CITY OF LAUDERDALE 09/03/09 9:46 AM Page 1 Payments Current Period: SEPTEMBER 2009 ,-;i PreiWritten Checks $5,220.79 checks to be Generated by the Compute $0.00 : Total $5,220.79 Batch Name 090409payrl Payment Computer Dollar Amt $5,220.79 Posted Refer.' 1040 ICMA RETIREMENT TRUST - 457 Ck# 000384E 9/4/2009 Cash Payment G 101-21705 ICMA RETIREMENT 9/04/09 Payroll $1,388.08 Invoice Transaction Date 9/3/2009 Due 0 NORTH STAR CHEC 10100 Total $1,388.08 Refer , , 1041 PERA Ck# 000385E 9/4/2009 Cash Payment G 101-21704 PERA 9/04/09 Payroll $1,354.07 Invoice Transaction Date 9/3/2009 Due 0 NORTH STAR CH EC 10100 Total $1,354:0T Refer 1042 NORTH STAR_ BANK, CHECKING S Ck# 000386E 9/4/2009 Cash- Payment G 101-21703 FICA WITHHOLDING. 9/04/09 Payroll $1,689.90 Invoice Cash Payment G 101-21701 FEDERAL TAXES 9/04/09 Payroll $788.74 Invoice 66111 on Date 9/3/2009 Y ' Due 0 NORTH STAR CHEC 10100 Total $2,478.64 Fund Summary BATCH Total $5,220.79 .. 10100 NORTH STAR CHECKING i V ;101 $5,220.79 t' $5,220.79 ,-;i PreiWritten Checks $5,220.79 checks to be Generated by the Compute $0.00 : Total $5,220.79 CITY OF LAUDERDALE *Check Detail Register© SEPTEMBER 2009 Check Amt Invoice Comment 10100 NORTH STAR CHECKING Paid Chk# 019841 9/8/2009 ., CINTAS E 602-49100-425 CLOTHING $16.90 PW Clothing E 601-49000-425 CLOTHING $16.89 PW Clothing Total CINTAS $33.79 Paid Chk# 019842 9!8!2009 CITY OF ROSEVILLE E 101-41200-391 TELEPHONE/PAGERS $95.40 9/09 Phone Services E 101-41200-306 CONSULTING FEES $453.33 9/09 IT Services Total CITY OF ROSEVILLE $548.73 Paid Chk# 019843 9/8/2009 CITY OF ST ANTHONY E 101-42100-319 POLICE CONTRACT $48,187.50 9/09 Police Contract Total CITY OF ST ANTHONY $48,187.50 Paid Chk# 019844 h ' 9%8%2009 EAST HENNEPIN AUTO SERVICE INC E 101-43000-212 MOTOR FUELS $32.00 7/09 Diesel Fuel E 601-49000-212 MOTOR FUELS $6.85 7/09 Diesel Fuel E 602-49100-212 MOTOR FUELS $6.85 7/09 Diesel Fuel Total EAST HENNEPIN AUTO SERVICE INC $45.70 Paid Chk#f 019845 �...� e 9/8%2009 GLENWOOD INGLEWOOD E 101-41200-208 WATER DELIVERY $4.81 8/09 Water Cooler Rental Total GLENWOOD INGLEWOOD $4.81 Paid Chk# 019846 9/8/2009 HOME DEPOT CRC E 201-45600-377 DAY IN THE PARK $90.14 8/09 purchases E101-41200-201 GENERAL SUPPLIES $3.00 8/09 purchases E 101-45200-202 PERMENANT SUPPLIES $89.16 8/09 purchases Total HOME DEPOT CRC $182.30 E 101-45200-427 PORTA POTTY RENTAL $117.37 8/09 Park Port -a -Potty Total JIMMYS JOHNNYS INC $117.37 Paid Chk#'019848 9%8/2009 �LMCW� E 101-41100-438 DUES & SUBSCRIPTIONS $2,098.00 09 Annual Membership Dues Total LMC $2,098.00 Paid Chk# 019849 9/8/2009 MET -COUNCIL ENVIRONMENTAL SER. E 601-49000-387 WATER TREATMENT SERVICE $10,715.82 10/09 Waste Water Services otal MET -COUNCIL ENVIRONMENTAL SER. $10,715.82 Paid Chk# 019850 9/8/2009 MN MAYORS ASSOCIATION E 101-41100-438 DUES & SUBSCRIPTIONS $20.00 09 Dues Total MN MAYORS ASSOCIATION $20.00 E 101-41200-308 TRAINING\CONFERENCES $55.00 JB -Conference Session CITY OF LAUDERDALE *Check Detail Reg^ster@ SEPTEMBER 2009 Check Amt invoice Comment- Total MNAPA $55.00 E10143400-380 GOPHER STATE ONE CALL $2755 8/O8Locate Tickets Total ONE CALL CowosPTa *27.55 E1O148OOO'212 MOTOR FUELS $10321 mO8Motor Fuel E0O148OOV'212 MOTOR FUELS $34.97 8/O9Motor Fuel E00o'481OO'21u MOTOR FUELS $34.87 808Motor Fuel Total PARK SERVICE u233.15 E1U1421OO442 M|SC __$505.92 8/O9Dispatch Services Total nAMSEYCOUNTY, PROP wEouREV $suaou E1O1412OO-201 GENERAL SUPPLIES *118.07 Receipt Pads mmu| eAP|TPm|wT|Nm $118.67 Paid Chk# 019856 918/2009 SPRINGSTED E 10141200-308 TRAN|N6V:0NrEnENCEG —$5000�� Ju'NMTmining nmu| apmmoaTso $50.00 E404484o4-527 GENERAL PARK |MPR0YEMEN $x6,702/50�_ Re -roof warming house ma| SUPERIOR ROOFING CONSTRUCTION $6.702.50 Paid Chk# 019858 9/8/2009 WASTE MANAGEMENT E 101'*3000-384 REFUSE DISPOSAL $111.52 u08Waste Services Total WASTE MANAGEMENT $111.52 P ERGY, CITY HALL E1n14noO0'o03 GAS UTILITIES $28.48 8/0SCHGas E101430On'n01 ELECTRIC $181.10 808CHElectric Total XoEL ENERGY, CITY HALL $219.56 ' ' 10100 NORTH STAR C*ECm|ma $69.e77.89 Fund Summary ' 1U1O0NORTH STAR CHECKING 101 GENERAL u52.352.00 2O1COMMUNITY EVENTS $90.14 4O4PARK IMPROVEMENT $0.702.50 ' 601 SEWER UTILITIES $10.774.53 602 STORM SEWER ENTERPRISE FUND $5872 LAUDERDALE COUNCIL ACTION FORM TYPE OF REQUEST Consent X Action ❑ Resolution ❑ Information ❑ Work session ❑ MEETING DATE September 8, 2009 4 AGENDA NUMBER 5A 2009 Licenses � DESCRIPTION 2009 Licenses: rental license BACKGROUND OR PAST COUNCIL ACTION The property owners listed below have successfully completed the rental housing inspection and renewal process for a 2009 rental license. Jake Malinka, 1791 Fulham Street _ :, _ . •.....,.. , _ MOTION BY STAFF ACTION COUNCIL ACTION SECOND LAUDERDALE COUNCIL ACTION FORM Action Requested Consent Public Hearing Discussion X Action X Resolution Work Session Meeting Date September 8, 2009 ITEM NUMBER 2010 Budget & Levy, STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION. OF ISSUE AND PAST COUNCIL ACTION: General Fund The highlighted column on the levy spreadsheet is the basis for the budget presented. The budget still reflects a 1.0% net levy (.8% gross levy) increase as the Council expressed a,de- sire to increase the levy to recoup some of the lost LGA. Staff tools the unallocated $31,604 discussed at the last meeting and spread it among line items where it was most needed and increased the contingency fund to $20,000. This offers some cushion against additional LGA cuts. ,t= If the Council wants to increase the levy to fund further priorities, $4,452 is generated for every I% net levy increase. The "Available for Transfer" line represents the dollars avail- able for levy increases up to 3.5%. The final column represents the levy increase needed to restore the general fund budget to the 2009 level. As you will see, $60,635 then becomes available for transfer to the special project funds. However, residents would see a sizable increase in their property taxes. Ultimately, even a small increase will help restore the general fund balance. As you may recall, it slipped to 41% of the following year's operating expenses due to the last-minute 2008 LGA cut. **I keep trying to make the levy spreadsheet easier to understand, but if you have any cues tions, please give me a call. Special Revenue Funds Mayor Dains learned that the city's contribution to the cable commission will increase by 2% and that is reflected in the attached budget. Additionally, staff updated the TIF contribu- tions to the debt service funds. After the general fund levy is established, the Council can spend time reviewing the special revenue funds in October and November. I included a copy of the cash balances report for reference. OPTIONS: Due to changes in the truth in taxation law, three things have to be accomplished atihe meeting. I . Hold a public hearing to allow input on the preliminary levy and budget. 2. Set the preliminary levy by resolution. 3. Establish a truth in taxation public hearing date. It must be a regularly scheduled meet- ing after November 24. The only regularly scheduled meeting after that date is Decem- ber 8. On December 8, after the public hearing, the Council may adopt the final levy and budget or hold another meeting later in December to finalize them. STAFF RECOMMENDATION: Adopt Resolution 090809A - A Resolution Levying Taxes for 2009 Payable in 2010 in the amount of $ and Establishing December 8, 2009, at 7:30 p.m. as the Date and Time of the Truth in Taxation Hearing. The draft resolution in your packet represents the .8% gross levy increase over 2009. If the levy is a different amount, I will update the resolution right after the meeting for the.Mayor to sign. { i ` n + ve`:� , PUND'Descr CASH' COMMUNITY EVENTS COIyIMUNICATIONS RECYCLING '00 ST/UTIL IMP DEBT SERVICE '02'ST/UTIL IMP DEBT SERVICE '03 ST/UTIL IMP DEBT SERVICE CAPITAL IMPROVEMENT STREETS CAPITAL IMPROVEMENTS. CAPITAL IMPROVE STORM WATER PARKdMPROVEMENT TIF -PROJECTS `SEW ERIMPROVEMENT SEWER UTILITIES STORM SEWER ENTERPRISE FUND tai -ASH P,IrTjjT�Y�CASH G R L Toa ,P,,�TTY CASH 7NVtS, TMENTS 'GENERAL T6tai''1INVESTMENTS 0 ST", Gr�nd,a�.Total a d4 t Z'i, C, Vv 0 Ts:.ist$•r�i.�i Q. IP;lr., tom,l_EI t' s CITY OF LAUDERDALE Cash Balances Current Period: SEPTEMBER 2009 09/04/09 12:21 PM Page 1 MTD MTD Current Account Debit Credit Balance G 101-10100 G 201-10100 G 202-10100 G 203-10100 G 302-10100 G 303-10100 G 304-10100 G 401-10100 G 402-10100 G 403-10100 G 404-10100 G 405-10100 G 407-10100 G 601-10100 G 602-10100 G 101-10200 G 101-10400 $234.25 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $414.60 $496.28 $1,145.13 $0.00 $0.00 $61,254.94 $90.14 $262.81 $81.32 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6,702.50 $0.00 $0.00 $12,581.24 $1,142.05 $82,115.00 $0.00 $0.00 -$2,610,712.36 $5,150.21 $39,059.14 $71,675.20 $71,965.03 $153,672.48 $336,932.95 $394,192.04 $84,602.75 $173,643.41 $149,252.20 $717,507.06 $346,997.16 $144,628.97 $24,540.04 $103,106.28 $400.00 $400.00 $0.00 $0.00 $2,920,712.25 $0.00 $0.00 $2,920,712.25 $1,145.13 $82,115.00 $3,024,218.53 RESOLUTION NO. 090809A CITY OF LAUDERDALE COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION LEVYING TAXES FOR 2009 PAYABLE IN 2010 AND ESTABLISHING THE DATE OF THE TRUTH IN TAXATION HEARING BE IT HEREBY RESOLVED by the City of Lauderdale, Ramsey County, State of Minnesota as follows: ,F The following tax levies are hereby made against all taxable property in the City of Lauderdale for the tax levy 2009, payable 2010: Total proposed levy for 2009 payable in 2010: $562,833 This includes estimated fiscal disparities amount of $113,154. BE IT FURTHER RESOLVED, that there will not be a certified debt levy for the General Obligation Bonds Series 2000A, the General Obligation Bonds Series 2002A, and the General Obligation Bonds Series 2003A. BE IT FURTHER RESOLVED, that in conformance with the Truth in Taxation Law; Ihe f public hearing to allow citizen input on the levy and budget will be held Tuesday, December 8,, 2009 at 7:30 p.m. in the Council Chambers at Lauderdale City Hall. BE IT FURTHER RESOLVED that the City Administrator is authorized and directedat th�s t�,i(�:rtla��: time to certify this Resolution to the County Auditor of Ramsey County, Minnesota. CITY OF LAUDERDALE ) COUNTY OF RAMSEY ) ss STATE OF MINNESOTA ) I, Heather Butkowski, being duly qualified and City Administrator for the City of Lauderdale, Ramsey County, Minnesota, do hereby certify that the attached and foregoing is a true and correct copy of a Resolution duly adopted by the City Council of the City of Lauderdale on September 8, 2009, as the same appears in the minutes of said meeting on file and of record in ,City Offices. z , ani (hc Dated this 8th day of September, 2009. .(ATTEST) (SEAL) Jeff Dains, Mayor Heather Butkowski, City Administrator 2007 2008 GENERAL FUND REVENUE CITY LEVIED TAXES 31010 Current Ad Valorem 31020 Delinquent Ad Valorem 31040 Fiscal Disparities SUB TOTAL PROPERTY TAXES STATE AIDE 436,970 33401 Local Government Aide 33405 PERA Rate Increase Aide 33406 Market Value Home Credit - TOTAL STATE AIDE LICENSES AND FEES 32110 3.2 Alcohol License 32120 Cigarette License 32130 Garbage Hauler Licenses ;1321140 HVAC Licenses 32150 Tree Company License 32160 Gas Station License 32180 Rental License Fee 32240 Animal Licenses X4101 City Hall Rental 43.103 Administrative Fee 34105 Sale of Publications 34109 Copies 34114 Advertising sales 34115 Miscellaneous Revenue 528,372 TOTAL LICENSES AND FEES REVENUE OTHER 36100 Special Assessments 36101 Principal 36102 Penalties and Interest 1.;(3(103 Tree Removal :36200 Miscellaneous Revenue X6211 Investment Interest 36230 Donations >36231 Dog Park Donations 36240 State Surcharge - Construction Permits 36250 Refunds and Reimbursements 3.6252 LMCIT Insurance Dividend 36255 Miscellaneous 55 TOTAL OTHER REVENUE - PUBLIC SAFETY 3,353 PLANNING & INSPECTIONS 2,500 TRANSFERS FROM OTHER FUNDS IVOTAL GENERAL FUND REVENUE i r, 330 200 160 2007 2008 2009 2009 2010 Actual Actual Adopted As of July 31 Proposed 436,970 416,219 456,538 222,277 449,679 2,860 679 - 13,442 - 80,585 96,437 101,843 52,934 113,154 520,415 513,335 558,381 278,653 562,833 408,143 421,827 595,441 278,609 527,174 1,198 1,198 1,198 599 1,198 30,650 29,086 - - - 439,991 452,111 596,639 279,208 528,372 130 65 65 - 150 300 200 200 - 400 910 1,270 650 1,170 750 770 875 525 240 550 400 360 160 90 200 55 55 55 - 55 3,353 4,495 2,500 191 3,000 380 330 200 160 250 2,500 2,805 2,000 2,155 2,500 410 650 200 50 200 111 47 15 18 45 925 50 - - - 10,244 11,202 6,570 4,074 8,100 3,220 1,940 1,000 348 155 100 52 63 - ;( 28,927 13,852 12,000 6,667 7,00.0 - 1,500 - - 50 325 431 200 215 250 1,409 - 500 6,497 2,394 1,366 500 - 500 60 - - - 36,734 19,307 14,300 13,429 7,750 38,352 '42,076 32,050 23,426 36,500 13,460 16,277 6,800 9,598 10,550 4,000 - - - - 1,063,197 1,054,308 1,214,740 608,387 1,154,105 M GENERAL FUND REVENUE 2007 2008 2009 2009 2010 Actual Actual Adopted As of July 31 Proposed GENERAL FUND EXPENDITURES Legislative 22,779 22,711 22,539 8,925 26,410 Administrative 203,625 206,035 229,595 97,612 185,431 Elections 15,853 11,404 10,819 3,373 23,604 Public Safety - Police 519,500 553,100 583,849 344,665 591;095 Fire 35,202 32,872 37,500 27,476 35,500 Prosecution 12,856 13,379 15,500 7,615 15,500 Public Works 73,943 94,453 106,947 45,787 108,402 - Planning & Inspections 29,494 27,856 32,871 10,809 72,394 Parks and Recreation 40,284 65,662 83,002 39,594 68,269 Development 3,043 1,665 3,000 - 7,50.0 EXPENDITURES BEFORE TRANSFERS 956,579 1,029,138 1,125,622 585,856 1,134,105 Contingency - - 15,000 - 20,000 Transfers Out 164,945 14,660 74,118 31,000 - TOTAL GENERAL FUND EXPENDITURES 1,121,524 1,043,798 1,214,740 616,856 1,154,105 > L• (6 5 t d•d•N0000 ' O N 0 00 O to r Lo h O Lo O U -v r O N> M T Cl) r I- Lo Lo I- N U p O M 00 00 t� (O O d' N rr N M T CO a) LO r 0 N o p Q N T O O T- o Cn O O O 0) O LC) (� 14 O It N O O 00 ' w a) o r M 1` O Lo O M M C LO M T M- .h LO 0 N M (0cM- N M h m 0 M \O M ,� / a) O (00 > t r Lo T O O It d' N 0 0 0 0 ' O 00 00 Lo t O LO O LO r CO) T T Lf) r M r Pl Lo L( O a) M M co 00 00 h CO O M O T � M- (0 (6 > dam' LO n' a) M N O O 00 ' r O a) p C Lo to to O to O LA M r M r d Lo Lo 00 Il- wa) a) N (O M 00 00 P1 O O O Cn A LO N M r (O V- � v Nd N OOOO ' r 00 10 -C O M01,•OLoOLo r r. 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O M N It O O T T LOA T T O C e0- N C\LO (C IT O N (O (D M T T N LA T T 0 LO o M N T LO T M O ' M ' o LO O LO co14* w O CO N T T N q T r N N ut N O D O N W N o w /W y L LU N M D c ~ c6 Z N E— W � LL J >, L U �O d X (1)U (6 > q N a> W tL uL a (6 J Q W O> O > Z J o t9 U Q H � Fl- h OMO N N 0 0 M00LoMO LnrM ol N M Leo 't co 000 N 69 69 69 64 64 69 \° '. O N 00 M t-� r Lo C14M It d� T ti N 69 64 64 69 69 69 0 0 00 r ti d• M r - M M T ti d r O N Cl? O O 00 T 4 r N N CN 't 't T ti 00 69 69 69 60. Gl)T (.4 O r 0) M CM O O O 00 1- O (O 0) r - c'4 t-- t-� W 6 O r al N CN It Itr- CMO M 69 69 69 69 \° 00 1-- d• I- I` r N rM O Lo L6 M O ti <- Lo (D N 00 t- r 00 M N M It It O 69 64 64 69 60) 64 0 0 d' r M O M r -- LO Lo O 1,- M. CO O (D Cl) d. M M 4 M r r N co 't 1- COO M 69 69 64 69 69 69 0 0 (oro OMto NN(0t-0) O0) OMOOr Or06 LnN00P OD CV N . M It -t t` CO 69 69 69 ' 69 69 69 o o O r �- Lo M N r- (0 0) 1- 00 O 0) r UL 0 0 00 N M r r N CN dam' ' v O COO N E9 63 6<i 69 69 64 V V C C L L U CL 0 0 U (6 Q U E E A X O O > O O (62= > O O N (6 (6 O (6 f6 (D a) a> a> rn rn (�22 E•- c6 o o 0 0 J H F- 0000) 0000) Orn r r r O r O N N N N N0 04 N 0) O O Lo O O (O Lo O T Lo O O C`O -v r O r M LO r (p LO It N OOD-N r --N O A O) O O r O O N N N N (6 c6 (6 (D cU W Q v Q N O 0> O O cc r N N N N 0 a) a) O j 0 C) m o 0 o N > 2 N > _ E_� E N O N (o L W v v \O M ,� / a) ,� v b O~ .Z F- = }- 2007 2008 2009 2009 2010 LEGISLATIVE (41100) Actual Actual Adopted As of July 31 Proposed EXPENDITURES Personnel 103 Part-time employees 12,800 13,200 13,200 7,700 13,200 122 FICA 979 1,010 1,010 589 '< 1,010 151 Workers Comp - - 79 - 50 Subtotal Personnel 13,779 14,210 14,289 8,289 14,260 General Operations 201 General Supplies 9 63 - - - 202 Permanent Supplies - - - - - 203 Postage - - - 84 - 305 Legal Fees - - - - - 308 Training and Conferences - 285 500 - 500 331 Travel - 12 100 4 50 352 Publishing - - - 196 500 361 General Liability 6,263 5,285 4,650 - 6,000 ,,. 438 Dues and Subscriptions 2,575 2,646 2,700 353 2,800 439 Special Events 51 - 100 100 440 Meeting Expenses 102 210 200 - 200 442 Miscellaneous Expenses - - - Subtotal General Operations 9,000 8,501 8,250 63.4 10,50 Capital Equipment 530 Furniture and Equipment - - - - 2,000 538 Computer software and Equipment - - - - - Subtotal Capital Equipment - - - - 2,000 TOTAL LEGISLATIVE EXPENSE! 22,779 22,711 22,539 8,925 26,410 General Operations 201 ADMINISTRATION 2007 2008 2009 2009 2010 203 & FINANCE (41200) Actual Actual Adopted As of July 31 Proposed EXPENDITURES Water cooler water 175 245 400 203 .201450 301 Auditing 10,864 12,700 13,500 12,704 1'r40',000 Personnel Legal contract - Civil 17,531 12,934 16,000 1,544 14,000 101 Full-time employees 114,144 108,289 124,809 56,606 94,127 104 Temp. employees - - - - - 121 PERA 6,032 6,494 8,737 3,846 6,589 122 FICA 7,696 8,472 9,548 4,514 7,200 131 Benefits (health, dental, etc) 8,871 9,876 13,752 4,940 10,500 151 Workers Compensation 1,018 1,243 749 - 715 353 Subtotal Personnel 137,761 134,374 157,595 69,906 119,131 General Operations 201 General Supplies 1,906 1,808 2,500 690 2,200 203 Postage 2,102 5,060 2,500 1,185 2,500 208 Water cooler water 175 245 400 203 .201450 301 Auditing 10,864 12,700 13,500 12,704 1'r40',000 305 Legal contract - Civil 17,531 12,934 16,000 1,544 14,000 306 Consulting fees (IT Support) 2,231 3,160 2,500 3,173 '6;000 307 Computer Services (Banyon) 1,560 1,560 1,600 1,560 1,600 308 Training and conferences 2,164 1,407 3,000 754 2,200 309 Newspaper - Roseville Review 9,537 8,415 9,100 - - 331 Travel Expenses 1,113 887 1,500 449 1,200 352 Public information and notices - - - 571 2,000 353 Newletter Printing 3,725 3,968 4,750 1,848 4,050 354 Phonebook Printing 200 3,561 - - - 355 Miscellaneous printing & process 1,521 1,595 1,500 148 1,700 361 General liability 5,179 4,599 4,550 - 4,800 391 Telephones/Fax (City Hall) 2,055 1,995 2,000 894 2,000 o _ 401 Copier 997 1,466 1,600 379 4,000 404 Computer Repair/Maintenance - - 500 - - 409 Other equipment repair - - - - - 438 Dues and Subscriptions 2,685 2,765 3,500 1,474 3,fl0{i 440 Meeting Expenses 15 65-k4:1400 442 Miscellaneous expenses 319 2,417 500 72 1-#,;50'0 Subtotal General Operations 65,864 70,558 71,500 27,70.6 66,306 Ci{i l.f;i'tl Capital Expenditures 530 Furniture and equipment - - - - 531 Office equipment - - - 534 Office furniture - - 250 - - 538 Computers and technology - 1,103 250 - - Subtotal Capital - 1,103 500 - - TOTAL EXPENSES 203,625 206,035 229,595 97,612 185,431 * Auditing & all legal services will be moved to the General Government Fund at the end of 2009 -V {; .. .') 7.1'x' 2007 2008 2009 2009 2010 GENERAL GOVERNMENT (41500) Actual Actual Adopted As of July 31 Proposed EXPENDITURES Personnel 101 Full-time employees 10,972 6,842 5,901 2,407 13,152 104 Temp. employees 1,503 2,477 2,000 - 1,700 121 PERA 686 329 553 154 921 122 FICA 839 518 604 192 1,006 131 Benefits (health, dental, etc) 1,394 671 864 34 1,500 151 Workers Compensation - - 47 - 100 Subtotal Personnel 15,394 10,837 9,969 2,786 18;379 General Operations 201 General Supplies 143 408 275 - 200 327 Other Services 153 159 150 586 700 331 Travel Expenses 69 - 75 r?75 352 Public information & Notices - - - f- 1'rsA23000 409 Other equipment and repair - - - - - 440 Meeting expenses 74 - 300 - 250 442 Miscellaneous expenses 20 - 50 - - t, :. Subtotal General Operations 459 567 850 586 3,225 Capital Expenditures 530 Furniture and equipment - - - - 2,000 531 Office equipment - - - - - 534 Office furniture - - - - 538 Computers and technology - - - - - Subtotal Capital - - - - 2,000 t, a TOTAL EXPENSES 15,853 11,404 10,819 3,373 23,604 For reporting purposes, auditing and legal services will be moved to this fund at the end of 2009 2008 Actual 794 1,050 40,233 42,076 10,326 3,053 13,379 548,100 5,000 553,100 19,097 9,922 2,778 1,075 32,872 599,351 2009 2009 2010 Adopted As of July 31 Proposed 1,500 550 30,000 32,050 13,000 2,500 15,500 572,749 5,000 6,100 583,849 21,000 12;000 3,000 1,500 37,500 636,849 * Prosecuting will be moved to the General Government Fund at the end of 2009 397 1,000 2007 3,500 PUBLIC SAFETY (42100) Actual 22,202 REVENUE 23,426 36,500 34202 False Fire Alarm 1,147 34203 Fire Inspection Fee 400 34205 Fire Call Reimbursement 379,756 35101 Court Fines (including traffic tickets) 36,805 TOTAL REVENUE 38,352 EXPENDITURES General Operations 305 Legal Fees - Prosecution 10,200 355 Miscellaneous fees - Printing 2,656 Subtotal Proscution 12,856 319 Police Contract 519,500 360 General Liability - 442 Miscellaneous Exp. & 911 Dispatch - Subtotal Police 519,500 320 Fire Contract 19,207 321 Fire Calls 12,616 322 False Fire Alarms 1,529 323 Fire Inspections 1,850 Subtotal Fire 35,202 TOTAL EXPENSES 567,558 2008 Actual 794 1,050 40,233 42,076 10,326 3,053 13,379 548,100 5,000 553,100 19,097 9,922 2,778 1,075 32,872 599,351 2009 2009 2010 Adopted As of July 31 Proposed 1,500 550 30,000 32,050 13,000 2,500 15,500 572,749 5,000 6,100 583,849 21,000 12;000 3,000 1,500 37,500 636,849 * Prosecuting will be moved to the General Government Fund at the end of 2009 397 1,000 - 3,500 828 7,500 22,202 32,006 23,426 36,500 6,302 12,000 1,312 3,500 7,615 15,500 337,313 578,595 - 5,000 7,353 7,500 344,665 591,095 18,630 18,000 8,449 13,000 397 1,000 - 3,500 27,476 35,500 379,756 -642,095 2007 2008 2009 2009 2010 PUBLIC WORKS (43000) Actual Actual Adopted As of July 31 Proposed EXPENDITURES Personnel 101 Full-time employees 22,096 35,366 44,638 25,245 30,400 102 Overtime/On-Call - 1,283 1,000 305 2,000 121 PERA 1,381 2,940 3,125 1,759 2,268 122 FICA 1,729 3,661 3,415 2,054 2,479 131 Benefits (health, dental, etc) 2,096 3,720 5,688 2,815 41125 151 Workers Compensation 21666 4,032 2,806 - 2,650 Subtotal Personnel 29,967 51,002 60,672 32,178 43,922 General Operations 202 Permanent Supplies 142 - 275 - 200 212 Motor Fuels 2,556 2,219 2,500 614 2,500 213 Lubricants and other fluids - - 125 - - 225 Landscaping Materials - - 100 - - 226 Signs 5 150 - - 227 Tools and Equipment 48 - 200 - 200 228' Miscellaneous Repairs & Supplies 935 1,852 1,250 424 2,000 304 Engineering Contract 8,298 2,990 5,000 - 3,000 308 Training and conferences 165 165 500 165 40Q 313 Snow and Ice Removal Contact 7,602 115677 9,000 2,$85 15,O�Q.Q 314 Street Sweeping Contract 5,217 4,098 6,000 1,98.3 6,500 317 Tree Service 5,098 3,654 5,000 15,90Q 324 Alley Repair - 1,195 1,000 - 1,000 327 Other Services 122 569 500 356 500 328 Street Repair - 500 1,000 - 500 380 Electricity - street lighting - 5,726 - 3,068 6,000 ,r.i 381 Electricity 8,197 2,820 6,000 1,187 3,000 382 Water 89 69 75 16 80 383 Gas Utilities 33507 3,887 3,500 1,917 4,500 384 Refuse Disposal 962 1,202 1,300 632 1,300 391 Telephone/Pagers 459 455 500 229 500 402 Truck repair and Maintenance 482 113 2,000 133 2,000 426 Machinery rental - - - - - 442 Miscellaneous 99 257 300 - 300 Subtotal General Operations 43,976 43,451 46,275 13,609 64,4,$0 Capital Expenditures 530 Furniture and equipment 538 Land Subtotal Capital TOTAL EXPENSES 73,943 94,453 106,947 45,787 108,402 2007 PLANNING & INSPECTIONS (43400) Actual I 44 Personnel REVENUE 101 Full-time employees Other 32210 Building Permits 32211 Zoning Permit Applications 32225 Plan Review 32230 Plumbing Permits 32270 HVAC Permits 34110 Variance Fee 34112 Conditional Use Permit 34113 Zoning Amendment Postage TOTAL REVENUE EXPENDITURES Personnel 20,834 101 Full-time employees 121 PERA 122 FICA 131 Benefits (health, dental, etc) 151 Workers Compensation 695 Subtotal Personnel General Operations 1,918 201 General Supplies 202 Permanent Supplies 203 Postage 306 Consulting Fees 308 Training and conferences 312 Building Inspector 327 Other Services 331 Travel Expenses 355 Miscellaneous Printing 386 Gopher State One Call 442 Miscellaneous expenses 443 Surcharge Report 421 Subtotal General Operations Capital Expenditures 530 Furniture and equipment 531 Office equipment 534 Office furniture 538 Computers and technology 200 Subtotal Capital X300 TOTAL EXPENSES 9,646 140 2,145 544 671 150 165 13,460 2008 2009 2009'; 2010 Actual Adopted As of July'3Y Proposed 10,364 5,000 5,200 7;000 345 100 960 200 3,658 1,000 2,187 2,000 641 200 644 600 1,045 500 607 750 225 - - - 16,277 6,800 9,598 10,550 22,197 19,304 20,834 8;629 28 809 1,387 1,071 1,458 -570 -E -2,017 1,750 1,552 1,594 695 '2,204 1,806 1,918 2,808 455 3,750 - - 277 - 1,314 27,139 23,844 26,971 1a,3 � 39,'604 I - 46 100 - - 280 268 250 100 300 203 - - - 30,000 460 425 500 - 500 699 2,504 2,000 - 2,500 - - 2,000 - - - - 100 - - - - 175 - - 489 421 500 318 700 - 25 _ 1, y 224 324 200 4 X300 2,355 4,012 5,900 460 34;300 29,494 27,856 32,871 10,809 72,394 2007 PARKS AND RECREATION (45200) Actual EXPENDITURES Personnel 2009 101 Full-time employees 104 Temp. employees 121 PERA 122 FICA 131 Benefits (health, dental, etc) 151 Workers Compensation 2,423 Subtotal Personnel General Operations 201 General Supplies 202 Permanent Supplies 225 Landscaping Materials " 228 Miscellaneous Repairs & Maintenance 317 Tree Service 371 Non -Resident Reimbursment P> 381 Electric 1, ✓;. 382 Water 383 Gas Utility 384 Refuse 391 Telephones and Pagers 403 Mower repair 412 Warming House Repair 427 Porta Potty Rental 442 Miscellaneous - Subtotal General Operations �,L"els 211 Capital Expenditures :84 550 Other Improvements " 742 Subtotal Capital TOTAL EXPENSES 2008 2009 2009 2010, Actual Adopted As of July 31. Proposed 26,173 41,244 52,114 28,603 42,425 4,838 5,963 5,500 2,414 6,000 1,636 3,193 4,068 1,969 2,970 2,423 4,388 4,446 2,551 3,705 2,590 4,027 6,624 2,943 5,813 2,600 2,096 2,000 - 1,256 40,260 60,911 74,752 38,480 62,169 367 103 900 15 500 647 212 500 - 500 506 64 100 - !;1;600 261 211 500 :84 fjro-,,250 - 742 - 32 32 200 25 200 367 626 1,200 252 700 308 196 350 16 300 840 1,090 1,500 489 1,300 134 21 100 - 100 24 - 300 - - - 10 1,000 - 500 593 1,145 1,100 234 750 300 500 - 500 4,078 4,751 8,250 1,115 6,100 40,284 65,662 83,002 39,59:4 68;269 2007 2008 2009 2009 2010 DEVELOPMENT (48100) Actual Actual Adopted As of July 31 Proposed REVENUE Other - TOTAL REVENUE - - EXPENDITURES General Operations 306 Consulting Fees 3,043 1,665 3,000 - 7,500 442 Miscellaneous expenses = - Subtotal General Operations 3,043 1,665 3,000 - 7,500 TOTAL EXPENSES 3,043 1,665 3,000 - 7,500. 2007 2008 2009 2009 2010 CONTINGENCY (45300) Actual Actual Adopted As of July 31 Proposed REVENUE Other TOTAL REVENUE EXPENDITURES General Operations 444 CONTINGENCY FUNDS 710 OPERATING TRANSFERS Subtotal General Operations TOTAL EXPENSES - - 15,000 - 20,000 - - 15,000 - 20,000 - - 15,000 - 20,000 s TRANSFERS OUT (45400) REVENUE Other TOTAL REVENUE EXPENDITURES 732 Transfers to 302 733 Transfers to 303 734 Transfers to 304 741 Transfers to 401 742 Transfers to 402 743 Transfers to 403 744 Transfers to 404 745 Transfers to 405 Total Transfers 2007 2008 2009 2009 2010 Actual Actual Adopted As of July 31 Proposed 31,000 79,871 - - 79,871 14,660 43,118 5,203 - - 164,945 14,660 74,118 31,000 - 31,000 - Total Revenues 201 Community Events Fund 202 Communications Fund 203 Recycling Fund 301 TIF Debt Service Fund 302 2000 Imp Debt Fund 303 2002 Imp Debt Fund 304 2003 Imp Debt Fund 401 Street Improvement Fund 402 General Capital Impr. Fund 403 Storm Water Impr. Fund 404 Park Improvement Fund 405 TIF Project Fund 407 Sewer Improvement Fund 409 Water Utility Fund 601 Sewer Utility Fund 602 Storm Water Utility Fund 4VYpnpe,13gfpre Transfers Wabsforsti i2=1_ 113's'`=�'t`1'�' Total Revenues 40o&Ii`fElx 6 hures 201 CbthAmnity Events Fund 202 Commiunlnations;Fund 203 Recycling'F'und 301 TIF:DM)Service Fund 302 Q000 Impr, Debt Fund 303'20021, I -mor. Debt Fund 304 -2003 iItnpr ,-Debt Fund _491 greet ltlprovement Fund 402 General Capital Impr. Fund 403 Storm Water Impr. Fund 404 Park Improvement Fund 1Qr5cJ4kaj$ct Fund 407 Sewer Improvement Fund 601. S68ver Vf4lity Fund 602>Storm'Water Utility Fund Total Expenditures �IiS : Ltk ;''rat,dli ` Stuplus/(deficit) iyyi1ii) 11'1112(- #iii 464 Pitl1 ht.Ti •12)(,'1'441'3 to4W ,, 2009 LAUDERDALE BUDGET SUMMARY OF FUNDS 201 - 602 - 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As, of July 31 Proposed 4,120 3,994 3,642 3,350 2,354 2,700 15,575 21,600 22,431 16,800 6,327 20,000 40,565 41,074 41,362 38,366 24,182 38,800 154,082 76,950 - - - - 44,971 54,816 48,013 35,826 21,338 - 33,388 52,749 41,424 28,758 18,297 32,026 61,927 75,041 64,834 41,981 28,840 50,411 63,383 18,902 14,760 10,000 6,1,72 8,000 7,220 8,330 4,320 2,500 1302 2,000 - 58,670 6,048 8,000 2,662. 4,000 4,538 2,834 108,725 1,800 21402 '; 3,000 83,296 169,990 162,370 145,000 87,661 140,000 3,402 8,003 11,277 4,000 5,340 ' 7,000 12,908 2,201 - -- 238,329 236,090 229,104 230,500 124,918 228,500 - - 69,192 47,500 26,661 51,000 767,704 831,245 827,502 614,381 358,462 587,437 74,118 0`a 767,704 831,245 827,502 688,499 358,462 587,437 3,371 5,160 4,329 4,200 22,917 25,576 15,374 33,940 28,129 29,018 23,391 26,881 121,793 122,186 122,080 122,070 153,294 149,356 150,256 146,153 127,606 120,646 118,608 116,705 1,097 3,250 1S,09j 22,511 117,68 34,208 37,509 9,657 121�500 Oit 145,798` 146;1'6'3 116,350 114,041 40,764 - 69,213 45,500 ..:..12,,1$9.A = 37,509 9,657 90,000 41,000 401 43,367 32,316 - 96,680 117,670 81,110 53,000 - 60,000._ 664 713 738 - 66 1- 223,654 233,999 212,687 220,250 134,043 247,051 31,406 - 36,424 49,268 27,312 53,405 888,190 857,349 956,526 858,967 591,135 680,699 A) (120,485) (26,103) (129,025) (170,468) (232;673) (93;202) Community Events Fund 201 .DEPT. 45600 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted AsofJuly 3-1 Proposed iiBEGINNING BALANCE 4,824 5,573 4,407 3,721 3,721:% 2,871 ---REVENUES: ,,Fun Run /Walk 9 100 '-34786 iWinter'Event 1,178 798 609 500 396 100 34787 ` `Garage Sale 50 50 50 50 347181§, Day in the Park, 1,483 1,595 1,683 1,250 585 1,400 34789r.,Music under the trees - 34 - - 448 :"- 3 47,90 Other Events - March Dance - 600 - :-'3470i "Pop Sales 347912i J -Shirt Sales - 210 150 50 30 100 34795 J-1alloween Donations 764 779 779 700 700 362tl Investment Interest 198 199 129 100 69 100 M230" Donations 30 - :�36255_! ,,Misc. 498 319 293 100 746 150_x, 4 Total Revenues 4,120 3,994 3,642 3,350 2,354 2,700 3,72, #XPENDlTURES: M -Permanent Supplies 214 176 43 Music Under the Trees 252 535 600 2 600 Other Events - March Dance 600 T-Shi -3730', _,T -Shirts - 2,201 353 - 315,'' , Winter Event 808 857 1,011 800 192 250 376" 'Uarage Sale 34 50 bay in the Park 1,134 1,112 1,500 1,300 46 1,400 Night Out 124 99 103 150 150 3 -Halloween Event 700 252 496 400 46 450 M1 �un Run / Walk 100 (, N'- 437-I ', -Sales Tax 136 - 491 44 0' eetmg Expenses 256 212 254 300 1, 300 Total Expenditures 3,371 5,160 4,329 4,200 11097 1,250 'Vund Balance Gain/Loss 749 (1,166) (686) (850) 1,257 (550 39200 transfers in Transfers Out - - - - - - Ending Fund Balance 5,573 4,407 3,721 2,871 4,977 2,321 4 3 J, 8 s Communications Fund 202 A" DEPT. 49500 2006 2007 2008 2009 2009 -' `a r` 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 47,988 40,646 36,670 43,727 43„7.27, 26;587 :.:`REVENUES: 3;6253 ' Franchise Fees 14,143 19,987 21,278 16,000 5,514. 19,000 '36250"' Refunds & Reimbursements ;'262 36211 ' Investment Interest 1,432 1,613 1,153 800 .550 1,000 '.33600 ; Grants - - Total Revenues 15,575 21,600 22,431 16,800 6,327 20,000 EXPENDITURES: 1.01 Reg. Full Time Employees 13,330 14,815 6,230 6,026 3,970 10,924 121 ` PERA Contributions 800 865 473 422 274 765 1,22 FICA Contributions 1,056 1,098 593 461 329 836 131,,. -Group Insurance 1,127 1,193 618 720 3b8 - 1,313 151 Workers Comp - - 36 F.- ..- 83 Personnel costs 16,313 17,971 7,913 7,665 4-941'1'3' 921 €x:91 pi,,;),". 201 .: General"Supplies'" "S Permanent Supplies - -� Web Hosting 300 420 444 475 33� ....>. 600 7j,Y Other Service 1,637 2,410 1,993 2,800 1,3.74 2,800 39,�T Cable Franchise Fee 4,667 4,774 5,023 5,500 5,069 5,200 5`0 Furniture and Equipment - - 17,500 3,369 - Operating Costs 6,604 7,604 7,460 26,275 10,150 8,600 } Total Expenditures 22,917 25,576 15,374 33,940 15,091 22,521 Fund Balance Gain/Loss (7,342) (3,976) 7,057 (17,140) (8,765) (2,521) x'9200 ` 1 Transfers In - - - - - - 0 Transfers Out Ending Fund Balance 40,646 36,670 43,727 26,587 34,92 ..�... ,24;066 2,)gq; i 4 r {3, Sfi - � C "~ 36100 36102 33622 36211 36255 DEPT. 50000 BEGINNING BALANCE REVENUES: Recycling Fee Penalties & Interest SCORE Grant Investment Interest Other Recycling Fund 203 2006 2007 2008 Actual Actual Actual 25,320 37,755 49,812 34,644 34,734 34,698 - - 71 4,378 4,378 4,758 1,120 1,898 1,811 423 64 24 2009 Adopted 67,783 33,000 - 4,866 500 - 2009 As of July 31 67,783 18,223 30 4,866 1,063 - 2010' Proposed 79,268 33,000 - 4,800 1,000 - Total Revenues 40,565 41,074 41,362 38,366 24,182 38,800 EXPENDITURES: 101 Reg. FT Employees 7,774 8,664 3,545 1,714 2,212 5;718,' 121 PERA Contributions 467 495 283 120 153 400 122 FICA Contributions 631 647 356 131 186 437 131 Group Insurance 570 626 362 216 196 115-11 Workers Comp - - - 10 . 43 Personnel costs 9,442 10,432 4,546 2,191 2,746 t:; 7,348 20,' ` Permanent Supplies - 500 - - - 100 327,'' Other Service 340 339 339 340 339 350 X89 , Recycling Contract 18,348 17,747 18,506 24,350 14,604 26,500 Operating Costs 18,688 18,586 18,845 24,690 14,942 26,950 Total Expenditures 28,129 29,018 23,391 26,881 17,689 34,298 . Fund Balance Gain/Loss 12,435 12,056 17,971 11,485 6,493 4,502 39200 Transfers In - - - - - 71? Transfers Out - - - - - - 4 .! Ending Fund Balance 37,755 49,812 67,783 79,268 74,276 �o 83,7,7tq ' 2-" „s 2000 Improvements Debt Service Fund 302 DEPT, 47200 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 284,601 232,779 215,409 141,342 141,342 86,098 REVENUES: 36102 Penalties and Interest 10,708 8,168 9,738 - 3,589 -' 36211,, .`JnvestmentInterest 6,928 8,052 3,713 5,000 712 - 36100 ; Special Assessments 27,335 38,597 34;561 30,826 17,037 - Total Revenues 44,971 54,816 48,013 35,826 21,338' - EXPENDITURES: 601 Bond Principal 85,000 90,000 95,000 100,000 100,000 - 611 Bond Interest 36,333 31,520 26,433 21,070 21,070 - 621 File Maintenance Charges 461 666 647 1,000 430 - Total Expenditures 121,793 122,186 122,080 122,070 121,500 - Fund balance Gain/Loss (76,822) (67,370) (74,067) (86,244) (100,162) - 39200 f ` Tlransfers In 25,000 50,000 - 31,000 31,000 - 710 Transfers Out - - - - - - Ending Fund Balance 232,779 215,409 141,342 86,098 72,180 86,098 laid in full in 2009. Cr I i� ilii i S�CiiIC! fi_'1 1'tic. 1 i1L, � S 2002 Improvements Debt Service Fund 303 DEPT. 47300 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 521,518 436,612 390,005 281,174 281,174 163,779 REVENUES: 36102 Penalties & interest 6,551 5,484 7,839 - 2,858 5,000 36211 Investment Interest 14,942 16,869 8,670 7,000 2,385 5,000 36100- Special Assessments 11,895 30,396 24,916 21,758 13,053 22,026 Total Revenue 33,388 52,749 41,424 28,758 18,297 32,026 - EXPENDITURES: 601 Bond Principal 110,000 110,000 115,000 115,000 115,000 120,000 611 Bond Interest 42,403 38,690 34,609 30,153 30,153 25,363 621 File Maintenance Charges 892 666 647 1,000 645 800 Total Expenditures 153,294 149,356 150,256 146,153 145,798 146,163 Fund Balance Gain/Loss (119,906) (96,607) (108,831) (117,395) (127,501) (114,137) 39200 Transfers In 35,000 50,000 - - - 400,000 Transfers Out - - - - - - Ending Fund Balance 436,612 390,005 281,174 163,779 153,673 449,642 -i E;. ,'S 4 2003 Improvements Debt Service Fund 304 DEPT. 47400 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July -3,1 Proposed BEGINNING BALANCE 469,503 473,824 478,218 424,443 424,443 349,719 REVENUES: 36102 Penalties & interest 12,282 10,745 12,852 - 4,966 8,000 36211 Investment Interest 14,200 20,243 12,784 7,000 5,057 8,000 36100 Special Assessments 35,445 44,053 39,197 34,981 18,818 34,411 Total Revenues 61,927 75,041 64,834 41,981 28,840 50,411 EXPENDITURES: 601 Bond Principal 100,000 95,000 95,000 95,000 95,000 95,000 611 Bond Interest 26,930 24,980 22,961 20,705 20,705 18,211 621 File Maintenance Charges 676 666 647 1,000 645 800 Total Expenditures 127,606 120,646 118,608 116,705 116,350 114,011 Fund Balance Gain/Loss (65,679) (45,606) (53,775) (74,724)87,510) : - (63,600) 39200 Transfers In 70,000 50,000 - - ' ` - 200,000 710 `' Transfers Out - - - - `` ; `` '- -Ending Ending Fund Balance 473,824 478,218 424,443 349,719 336"933 486,119 E;. ,'S 4 Ending Fund Balance 355,889 454,662 400,208 364,708 394,192 372,708 EXPENDITURES: 328 Street Repair 40,599 - 49,712 Street Improvement Fund 401 4,320 - Street Reconstruction - - - DEPT. 48401 2006 2007 2008 2009 2009 2010 Engineering 165 Actual Actual Actual Adopted As of July 31 Proposed - - BEGINNING BALANCE 333,270 355,889 454,662 400,208 400,208 364,708 12,189 REVENUES: 36211 Investment Interest 15,238 18,902 14,243 10,000 6,122 8,000 36200 Miscellaneous Revenue - - 517 - 51 - 36102 Penalties & Interest 13,826 - - - - - 36100 Special Assessments 34,319 - - - - - Total Revenue 63,383 18,902 14,760 10,000 6,172 8,000 Ending Fund Balance 355,889 454,662 400,208 364,708 394,192 372,708 EXPENDITURES: 328 Street Repair 40,599 - 49,712 - 4,320 - Street Reconstruction - - - Streetscaping - - - 40,000 - - 304 Engineering 165 - 19,502 5,500 7,869 - Trees - - - - - Total Expenditures 40,764 - 69,213 45,500 12,189 Fund Balance Gain/Loss 22,619 18,902 (54,454) (35,500) (6,016) 8,000 39200 Transfers In - 79;871 - - - - 7,10 Transfers Out - - Ending Fund Balance 355,889 454,662 400,208 364,708 394,192 372,708 Fund Balance Gain/Loss (30,289) (1,327) 4,320 (38,500) 1,302 2,000 39200 Transfers In 9,251 - - - - - 7:10 Transfers Out - - 90,000 - - Ending Fund Balance 170,308 168,980 83,301 44,801 84,603 46,801 D:?: ,10 Y General Capital Improvement Fund 402 DEPT. 48000 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 191,346 170,308 168,980 83,301 83,301 44,801 REVENUES: 36211 Investment Interest 6,710 8,330 4,320 2,500 1,302 2,000 Depreciation - - - - - 39999 Other 510 - - - - Total Revenue 7,220 8,330 4,320 2,500 1,302 2,000 EXPENDITURES: 510 Land - - - - - 520 Buildings - 9,657 - 1,000 - - 521 City Garage 74 - - - 523 Warming House - - - - - - 530 Furniture & Equipment - - - - - - 531 Office Equipment 2,338 - - 10,000 - - 532 Copier - - - - - - 535 HVAC 6,835 - - - - - 538 Computers - - - - - - 540 Machinery & Equipment - - - - - - 543 Tractor 28,262 - - 30,000 - - 550 Other Improvements - - - - - - 560 Vehicle - - - - - - 56299 Truck - - - - - - Total Expenditures 37,509 9,657 - 41,000 - - Fund Balance Gain/Loss (30,289) (1,327) 4,320 (38,500) 1,302 2,000 39200 Transfers In 9,251 - - - - - 7:10 Transfers Out - - 90,000 - - Ending Fund Balance 170,308 168,980 83,301 44,801 84,603 46,801 D:?: ,10 Y 8 ' t Storm Sewer Improvement Fund 403 DEPT. 48403 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 173,327 182,447 197,750 171,482 171,482 179,482 REVENUES: 37300 Storm Sewer Fee 49,668 - '36211 Investment Interest 9,002 6,048 8,000 2,662 4,000 ` ' 39999 Other _ Total Revenues - 585670 6,048 8,000 2,662 ' ` 45000 EXPENDITURES: 101 Reg. FT Employees - 30,557 - - - - 102 On -Call Pay - - - - - - 121 PERA Contributions - 1,683 - - - - 122 FICA Contributions - 2,112 - - - - 131 Group Insurance - 2,584 - - - - 151 Workers Compensation - - - - - - Personnel Costs - 36,935 - - - - 304 Engineering - 6,303 11,816 - - - 327 O�her Services 401 129 - - - - 4�2, •, Misc - - 500 '4 4 Contingency Funds - - - - - - ;, 554;, Storm System Repairs - - - - - - Operating Costs 401 6,432 12,316 Total Expenditures 401 43,367 12,316 - - - Fund Balance Gain/Loss (401) 15,303 (6,268) 8,000 2,662 4,000 X9200 Transfers In 9,521 - - - - 710 Transfers Out - - 20,000 - - - t1 � ) 1 Ending Fund Balance 182,447 197,750 171,482 179,482 174,144 183,482 Park Improvement Fund 404 DEPT. 48404 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31' ` Proposed BEGINNING BALANCE 132,288 46,284 126,069 153,684 153,684 145,602 REVENUES: 33130 Grants - - - - - - 36230 Donations - 36211 Investment Interest 4,538 2,834 4,065 1,800 2,402 3,000 Total Revenues 4,538 2,834 4,065 1,800 2,402 3,000 EXPENDITURES: 304 Engineering 28,082 10,716 17,718 - - - 510 Land - - - - - - 524 Picnic Shelter - - - 4,000 - - 525 Playground 151 - 34,000 - 35,000 526 "" Park Path - - - - - - 527 ` Gen. Park Improvements 1,681 1,369 63,392 15,000 it) < - ::25,000 528 ' Court Improvements 66,917 105,434 - Total Expenditures 96,680 117,670 81,110 53,000a i{: 160,000 3 : i Fund Balance Gain/Loss (92,142) (114,836) (77,046) (51,200) 2,402 (57,000) 39200 Transfers In 6,138 194,621 104,660 43,118 - - 7,,101 i Transfers Out - - - - _ - Ending Fund Balance 46,284 126,069 153,684 145,602 156,086 88,602 TIF Project Fund 405 DEPT. 48500 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 365,808 448,440 468,208 629,840 629,840 774,840 REVENUES: 66 664 713 738 - - 36211 Investment Interest 14,024 19,927 17,471 10,000 10,295 5,000 31050 Tax increment 67,617 148,354 137,953 135,000 75,493 135,000 31051 Delinquent Tax increment 827 855 1,959 - 1,879 - 33406 TIF Mrkt Value Homestead Crdt 827 855 4,987 - - - Total Revenues 83,296 169,990 162,370 145,000 87,667 140,000 101 121 122 131 133 304 305 327 325 EXPENDITURES: FT Employees PERA Contribution FICA Contribution Group Insurance Life Insurance Total Personnel Costs Engineering Legal Fees Other Services Other Imp. (Larpenteur) General Operating Costs Total Expenditures 664 713 738 - 66 - Fund Balance Gain/Loss 82,632 169,278 161,632 . 145,000 87,601 1405000 39200 Transfers In - 5,203 - - - - 710 Transfers Out - 154,713 - - 600,000 Ending Fund Balance 448,440 468,208 629,840 774,840 717,441 314,840 f 66 664 713 738 - - - 664 713 738 - 66 - Total Expenditures 664 713 738 - 66 - Fund Balance Gain/Loss 82,632 169,278 161,632 . 145,000 87,601 1405000 39200 Transfers In - 5,203 - - - - 710 Transfers Out - 154,713 - - 600,000 Ending Fund Balance 448,440 468,208 629,840 774,840 717,441 314,840 f Sewer Improvement Fund 407 DEPT. 48407 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE 83,780 87,182 330,380 341,656 341,656 345,656 REVENUES: 36211; Investment Interest 3,402 8,003 11,277 4,000 5,340 7,000 36100 Special Assessments - - - - _ _ Total Revenues 3,402 8,003 11,277 4,000 5,340 7,000 EXPENDITURES: 304 Engineering 544 Other Total Expenditures Fund Balance Gain/Loss 3,402 8,003 11,277 4,000 5,340 7,000 39200 Transfers In - 235,195 - _ 710 Transfers Out - Ending Fund Balance 87,182 330,380 341,656 345,656 346,99.7 " ) 352,656 Sanitary Sewer Enterprise Fund 601 DEPT. 49000 2006 2007 2008 2009 2009 2010 Actual Actual ActualAdo ted As of Jul 31 Pro osed Total Revenues 238,329 236,090 229,104 230,500 124,918 228,500 EXPENDITURES: P Y jr On -Call Pay BEGINNING BALANCE 376,291 390,966 157,862 174,279 174,279 184,529 131 REVENUES: 151 ` ` Worker's Comp. 2,762 37210 Sewer Charges 225,662 223,878 224,682 225,500 120,537 225,500 36211 Investment Interest 12,667 12,212 4,422 5,000 2,556 3,000 36250 Refunds/Reimbursements - - - 308 - 37230 Penalties - - - Sewer Televising - 36255 Miscellaneous - - - 3 - 37240 Sewer Connections - - - - 1,825 - 39101 : Sale of Assets - - - 42$ - Total Revenues 238,329 236,090 229,104 230,500 124,918 228,500 35,657 EXPENDITURES: 101 Reg. FT Employees 102 On -Call Pay 121 PERA Contributions 122 FICA Contributions 131 Group Insurance 151 ` ` Worker's Comp. 2,762 Personnel Costs 201., , ' General Supplies 212, „ Motor Fuels 22.7.. Tools & Equipment 228, , Misc. Repairs/Maint/Supply 301, Auditing 304 Engineering 308 Training/Conferences 3.15 Sewer Jetting 316 Sewer Televising 3�-7 Other Services 331 Travel Expenses 3 General Liability 382. Water : < Met Council Sewer Charges �387 , , 391, Telephones/Pagers 402 ` City Truck Repair/Maint. 42$ Clothing 412' Misc. 444 ' Contingency Funds 1 Depreciation 540- Machinery & Equipment 351' System Repairs (1/I) 2,716 Operating Costs 35,657 42,136 17,451 22,460 •10,994 ,23,465 15,114 15,053 11,822 17,000 -1,2159-`-- "'13,000 3,046 3,287 1,981 2,762 1,259 .1.2;553 4,074 4,110 2,469 3,019 Transfers Out - 235,195 - - 4,298 5,116 2,536 2,808 (,08, 3,000 3,278 3,955 858 2,586 - 877 65,467 73,657 37,117 50,635 27,977 45,685 258 450 394 500 137 500 - - 289 125 - 300 (10) - - 250 - 250 3,101 2,716 1,350 1,700 1,588 1,700 - 7,711 2,997 250 2,301" 3,000 540 580 560 550 - 600 - 42 1,444 1,500 - ._. 1,500 - - 11,018 2,500 , 1 - 6,214 8,541 6,040 5,000 5,473. ;,: , .,'.5,000 - 49 - 50 11,9 _200 2,466 3,699 1,520 1,365 ,, 1,700 90 62 66 50 16 `' 75 110,239 160,641 115,587 130,000 85,727 147,000 366 459 228 250 168"-- "" 250 - - - 250 - - 1,414 1,460 786 800 516 1,000 218 641 - - 23 - - - - 1,000 - - 33,291 33,291 33,291 - - 33,291 - - - - 15,000 - - - - 23,475 - 5,000 158,187 160,342 175,570 169,615 111,066 201,366 Total Expenses 223,654 233,999 212,687 220,250 134,043 247,051 Fund Balance Gain/Loss 14,675 2,091 16,417 10,250 (9,125) (18,551) 39200 Transfers In - - - - 7.110 Transfers Out - 235,195 - - = - Ending Fund Balance 390,966 157,862 174,279 184,529165;154 165,978 _ } ..j Storm Sewer Enterprise Fund 602 DEPT, 49100 2006 2007 2008 2009 2009 2010 Actual Actual Actual Adopted As of July 31 Proposed BEGINNING BALANCE (27,873) (4,782) (4,782) 27,986 27,986 26,218 REVENUES: 37300 Storm Sewer Fee 47,919 - 48,763 47,000 26,194 50,000 36211 Investment Interest 6,578 - 429 500 467 1,000 39999 Other - - - - Total Revenues 54,497 - 49,192 47,500 26;661,0,' 515'000 EXPENDITURES:: ,101 Reg. FT Employees 25,602 - 16,112 20,119 9,837 23,465 102 On -Call Pay - - 3,792 2,000 2,070 5,000 121 PERA Contributions 1,536 - 1,318 1,548 FICA Contributions 2,044 - 1,644 1,692 971 2,178 131 Group Insurance 2,223 - 1,737 2,520 1,285 3,000 -`151 Workers Compensation - - 858 1,399 - 669 Personnel Costs 31,406 - 25,461 29,278 14,983 36,305 201 General Supplies - - - - - - 212 Motor Fuels - - 394 500 132 500 227 Tools & Equipment - - 51 125 - 100 228 Misc. Repairs/Maint/Supply - - - 250 -. - 30:1; Auditing - - 1,350 1,700 1,588 1,700 304; Engineering - - - 250 5,924 3,000 308': Training/Conferences - - - 500 500 327 Other Services - - 5,759 5,000 3,921 , 7;000 ` 352 Public Information Notice 80'. 361 General Liability - - 1,520 1,365 1'700 ..391 Telephones/Pagers - - 228 250 168 ';300 402 City Truck Repair/Maint. - - - 250 161- ,;-425 4.25 Clothing - - 786 800 516 -,800 43.8 Dues & Subscriptions - - 875 - 500 4342 Misc. (Public Education) - - - 5,000 - 1,000 444 Contingency Funds - - - 1,000 - - 501 Depreciation - - - - 540 Machinery & Equipment - - - - - - 554 Storm System Repairs - - - 3,000 - Operating Costs - - 10,963 19,990 12,329 17,100 Total Expenditures 31,406 - 36,424 49,268 27,312 53,405 Fund Balance Gain/Loss 23,091 - 12,768 (1,768) (651) (2,405) 39200 Transfers In - - 20,000 - - 71.0 Transfers Out - - - - _ Ending Fund Balance (4,782) (4,782) 27,986 26,218 27,335 23,813 i. LAUDERDALE COUNCIL ACTION FORM Action Requested Consent Public Hearing Discussion X Action X Resolution Work Session Meeting Date September 8, 2009 ITEM NUMBER 9B - City Auditor STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Andy Berg from Abdo, Eick, and Meyers submitted "engagement letters" for the Council to consider. The first represents'a one-year agreement. The total cost would be $15,400 for the audit, the Management Advisory Letter, and the State Auditor reporting. Completion of the TIF report is an additional $700. This is their usual scope of work for Lauderdale. I also asked Andy to provide a two and three year quote. Those totals are found in the sec- ond document. He itemized the TIF reporting fee should the Council decide to stay with Abdo for auditing services but have Ehler's prepare the TIF reports. It is a mixed bag: as to whether cities have their auditors or their financial advisors prepare the TIF statemerits,; IA thought the Council would want to keep their options open as Ehlers will be working more closely with the City on the bond payments and creating a plan for the TIF money prior to ;the decertification date. Total Prior Year Costs: 2008 - $15,880; 2007 - $15,400; 2006 - $14,646 Finally, I spoke with Justin Miller about their annual audit. He said they have been with the same auditor for at least a decade and have no plans to change or go out for proposals. OPTIONS: 1. Approve a one, two, or three year agreement with Abdo, Eick, and Meyers for auditing services. 2. Ask staff to prepare an RFP for auditing services. STAFF RECOMMENDATION: Motion to approve the option the Council chooses. COUNCIL ACTION: 2 4 TMOABDO 0kEICK , �� _ A/1 .L RS y,P G�rti/reel PrtbRc Accoutrtrrnls d %bnstdlartls September 2, 2009 5201 laden Avenm> Smite 370 Edina. \IN 55,136 Honorable Mayor and Council City of Lauderdale Lauderdale, Minnesota We are pleased to confirm our understanding of the services we are to provide the City of Lauderdale (the City) for the year ended December 31, 2009. 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 of the City as of ,and for the year ended December 31, 2009. Accounting standards generally accepted in the United States provide for certain I•equired 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 City's RSI. These limited ,pi•gcedures will consist principally of inquiries of management regarding the methods of measurement and presentation, which pinanagement 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 generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: - 1) 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 financial statements: 1. Combining and Individual Fund Financial Statements and Schedules. 2. Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds. V. Audit Objective Y iaie objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all xriaterial respects, in conformity with generally accepted accounting principles 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 a Yvhoie. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of Aincrip Anda 111 iinclude 'tests of the accounting records and other procedures we consider necessary to enable us to express such opinions !if oiil; opinions ori 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. 952.835.9090 Fax 952.835.3261 jv %Y.aemcpas.com 2009 Audit Engagement Letter -Standard City of Lauderdale September 2, 2009 J t� Page 2 Management Responsibilities Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. 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. We will also enter the current year capital asset transactions into our software based on information you provide. You are responsible for making all management decisions and performing all management functions relating to the financial statements and related notes and for accepting full responsibility for such decisions. You will be required to acknowledge in the management representation letter that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you are required to designate an individual with suitable skill, knowledge, or experience to oversee any non -audit 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 effective internal controls, including monitoring ongoing activities; iFo°gthe selection and applicationofaccountingprinciples;anfolthe fair presentation in the financial statements of`the respective Si ancial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City's 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 information available to us and for the accuracy and completeness of that information. Your responsibilities include adjusting the financial statements to correct xnatelral ft,r 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 ihe'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 government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fi•aud 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 government received in communications from employees, former employees, regulators, or others. In addition, you are ,esponsible for identifying and ensuring that the entity complies with applicable laws and regulations. Audit Procedures - General 7r audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial slat�lments, t refore, our audit will involve judgment about the number of transactions to be examined and the areas to lie to ed�_ Ve yill lan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements tare free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or'(4) violations Q f ,l'aws or governmental; regulations that are attributable to the entity or to acts by management or employees acting on,;behalf of - the entity. $ecause 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 saudit 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 or governmental 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. • Pax 952.835.3261 aemcpas.com 2009 Audit ViiM96nelri (�A�r- Standard Gaty:pf,4auderdale September,2, 2009 �J t' 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 donclusion of our audit, we will require certain written representations fi-om 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 AICPA professional standards. Audit Procedures - Compliance A, Apart of obtaining reasonable assurance about whether the financial statements are flee of material misstatement, we,wil1 {? form 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 notexpress such an opinion. )~ ugagement Administration, Fees, and Other )Xe 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 yXour confidential information with the third -party service provider. Furthermore, we will remain responsible, for the,,work provided by any such third -party service providers. W'e understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. Andrew K. Berg, CPA is the engagement partner and is responsible for supervising the engagement and srgnang the ier ort," Our fee for these services will be $15,400 for the audit and Office of the State Auditor 2009 reporting form. Our fee for the tax increment financing district reporting forms will be $700. Our invoices for these fees will be rendered each month as work pprogresses 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 'Nave 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. 952.835.9090 Fax 952.835.3261 2009 Audit Engagement Letter'.- Standard Mm.acmcpas.com ; • ' Crty,„of,,Lauderdale 5eptemb&.2, 2009 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 Imow. If you agree with the terms of our engagement as described in this fetter, please sign the enclosed copy and return it to us. Very truly yours, ABDO, EICK & MEYERS, LLP Certified Public Accountants & Consultants "drew K. Berg, CPA rQvernmental Services Partner "SPONSE: This letter correctly sets forth the understanding of the City of Lauderdale. Signed: 952.835.9090 F . 952.835.3261 2009 Audit Engagement Letter - Standard www.aemcpas.com • ABDO �. EIGK & r MEYERS1111 o�rti(ied Public rtwounlaws d' Constihaws September2, 2009 5201 Eden A%vmic . Sailc:370 Edina, Ai\ 55.130 Honorable Mayor and Council City of Lauderdale 1891 Walnut Street Lauderdale, Minnesota 55372 The following sets forth the engagement of our services for the certified audit of the accounts of the City of Lauderdale, 'Minnesota (the City). We will audit the financial statements of the City of Lauderdale for the years ending December 31, 2009, 2010 and 2011 in aocordance with auditing standards generally accepted in the United States of America. Our audit will include tests of the tecounting records and other procedures we consider necessary to enable us to express an opinion that the financial statements are 'Maly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of {America. �,fi1� ;lig 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 caused by error or fraud. Because of the concept of reasonable assurance and.because'we will not perform a detailed examination of all transactions, there is a risk that a material misstatement may exist and not be' detected by us. Iip addition, an audit is not designed to detect errors, fraud, or other illegal acts that are immaterial to the financial statements. A6wever, we will inform you of any material errors and any fraud that comes to our attention. We will also inform you of any. other illegal acts 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 matters that might arise during any later periods of which we are not engaged as auditors. We will perform the auditing services discussed above for the calendar years 2009, 2010 and 2011. Year City Audit 2009 $ 15,400 2010 ;_15,780 2011 ;16,160 0 Our fee includes the City audit, the Management Advisory Letter, and Office of the State Auditor reporting forams,.,,;. The tax increment financing district reporting forms will be as follows and can be decided on an annual basisy the G.,ty. YearTIFF Fonns Ing City of Lauderdale w September 2,2009 Page Two Its Itis our belief that the proposed three-year audit engagement is in the best interest of the City. Our Firm caapi ovlde;the City with a fixed three-year fee schedule to facilitate the budgeting process. Further, our ability to provide meaningful assistance' through our Management Advisory Letter will improve with each year of continued audit involvement. , is It is the policy of our Film to issue a Management Advisory Letter. As independent auditors, we are in a position to acquire a detailed knowledge of client financial and administrative procedures; the Management Advisory Letter serves to summarize our recommendations toward improving the accounting and administrative controls, strengthening financial structure and developing a more efficient business operation. Abdo, Eick & Meyers, LLP recognizes that its most important product is prompt and effective service of the highest quality. We will serve the City to its complete satisfaction and will apply the highest level of skills available in our firm to that end. Sincerely, F ABDO, EICK & MEYERS, LLP ert tied Public Accountants & Consultants Andrew K. Berg, CPA Governmental Services Partner ftYSPONSE: This letter correctly sets forth the understanding of the City of Lauderdale. Signature: Mayor City Administrator LAUDERDALE COUNCIL ACTION FORM Action Requested Consent Public Hearing Discussion Action Resolution Work Session X Meeting Date September 8, 2009 ITEM NUMBER 13A Off -Lease Dogs in CP STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Since the last meeting, staff made the suggested revisions to the document the Council is working from (attached). Chief Ohl will also be attending the meeting to discuss the issue of enforcement that came up at the last meeting. During the previous council meeting, I believe Councilor Christensen mentioned digs would still be subject to the dangerous and potential dangerous dog portions of the -current ordinance ordinance and state law. That is true. Any revisions to the animal control ordinance to,R1 low off -leash dogs would still be subject to the dangerous dog laws. I included a copy ofthe definitions of dangerous and potentially dangerous dogs for you to review as well. STAFF RECOMMENDATION: COUNCIL ACTION: Voice and Sight Dog Control -in Lauderdale's City Park Councilor Denise Hawkinson and I met on August 5, 2009, to discuss ideas for allowing dogs to be off leash while under voice and sight control in certain areas of Lauderdale's City Park. Sight control means that the dog is always within sight of the owner or handler. Voice control means that the dog must immediately obey a verbal command. That is, the dog's owner/handler can have the dog come on command the first time the command is given. The following areas of the park would be off limits to off leash dogs: • Children's playground • Tennis court • Basketball court • Ball field, if being used for a game The dog must not charge, chase or display aggression toward other people or dogs. If it does, it must be returned to its leash (maximum 6 foot length). Police enforcement of the revised ordinance would be to require the owner/handler to demonstrate that the dog will come on command the first time the command is given. MI.' If the dog does not do so, the officer would require the owner/handler to put the do back. on its leash and provide a warning to the owner that a citation would be issued if the dog camlot successfully demonstrate voice control the next time it is off -leash. Councilor Hawkinson and I would like the council and staff to discuss and improve on the above suggestions and work toward revision of the city's dog ordinance. Submitted by Councilor Clay Christensen August 12, 2009 Revised by Council August 25, 2009 I MINNESOTA STATUTES 2008 347.50 347.50 DEFINITIONS. Subdivision 1. Terms. For the purpose of sections 347.50 to 347.56, the terms defined in this section have the meanings given them. Subd. 2. Dangerous dog. "Dangerous dog" means any dog that has: (1) without provocation, inflicted substantial bodily harm on a human being on public or private property; (2) killed a domestic animal without provocation while off the owner's property; or (3) been found to be potentially dangerous, and after the owner has notice that the dog is potentially dangerous, the dog aggressively bites, attacks, or endangers the safety of humans or domestic animals. Subd. 3. Potentially dangerous dog. "Potentially dangerous dog" means any dog that: (1) when unprovoked, inflicts bites on a human or domestic animal on public or private property; (2) when unprovoked, chases or approaches a person, including a person on a bicycle, upon the streets, sidewalks, or any public or private property, other than the dog owner's property, in an apparent attitude of attack; or (3) has a known propensity, tendency, or disposition to attack unprovoked, causing injury or otherwise threatening the safety of humans or domestic animals. Subd. 4. Proper enclosure. "Proper enclosure" means securely confined indoors`or fn a` securely enclosed and locked pen or structure suitable to prevent the animal from escaping and providing protection from the elements for the dog. A proper enclosure does not include a porch, patio, or any part of a house, garage, or other structure that would allow the dog to exit of its own volition, or any house or structure in which windows are open or in which door or window screens are the only obstacles that prevent the dog from exiting. Subd. 5. Owner. "Owner" means any person, firm, corporation, organization, or department possessing, harboring, keeping, having an interest in, or having care, custody, or control of a dog. Subd. 6. Substantial bodily harm. "Substantial bodily harm" has the meaning given it under section 609.02, subdivision 7a. Subd. 6a. Great bodily harm. "Great bodily harm" has the meaning given it under section 609.02, subdivision 8. Copyright © 2008 by the Revisor of Statutes, State of Minnesota. All Rights Reserved. 2 MINNESOTA STATUTES 2008 347.50 Subd. 7. Animal control authority. "Animal control authority" means an agency of the state, county, municipality, or other governmental subdivision of the state which is responsible for animal control operations in its jurisdiction. Subd. 8. Provocation. "Provocation" means an act that an adult could reasonably expect may cause a dog to attack or bite. :. 3 History: 1988 c 711 s 1; 1989 c 37 s 3-5; 1994 c 550 s 1; ISp2001 c 8 art 8 s 14,15 ;2008 c325s2 t Copyright 0 2008 by the Revisor of Statutes, State of Minnesota. All Rights Reserved. r Butkowski From: Smith, Chris [CSmith@lmc.org] Sent: Wednesday, August 26, 2009 5:05 PM Tp:: Heather Butkowski Ccs Biever, Liam Subject: RE: Lauderdale; dog leashes There is always the risk that someone will sue the city and that risk is probably increased if the city does not require dogs to be on leashes in city parks. However, that does not mean that the city is liable. hi order for an injured person to recover against the city, the injured person would need to show that:.thecity was negligent. I don't think that not requiring a leash rises to the level of negligence, especially where the city has 'the 'type of requirements discussed below, e.g., the dog must be under voice command, aggressive dogs must be leashed, etc. The injured person might have a good negligence claim against the dog's owner but probably not the city. 'If Is Iii{ely that that the issue of negligence may never even come up. If a lawsuit was filed, my guess is that the city's -LMCIT defense attorney would try to have the case dismissed on an immunity basis. It's possible the city #iiglit be entitled to park and recreation immunity but I think more likely, the city would be entitled to discretionary immunity for its decision not to require leashes. It order to bolster the city's immunity defense, the�¢ity should document.its decision why leashes are not required. In conclusion, the city may incur increased defense costs and personnel costs in dealing wit4 a lawsuit, but I thm% the risk of liability on the part of the city is relatively small. If you have any questions or need additional information, please let me know. .0ristopher Smith Risk Management Attorney fief:"(6S1) 281-1269 Fax: (651) 281-1296 csiriith�&lmc.org I www.linc.org eague of Minnesota Cities 1415.'University Ave. West ( St. Paul, MN 55103 Conn.cthw & Innovating Since 1913 :;Biever, Liam Sent: Wednesday, August 26, 2009 12:50 PM �'o, ,�Ixth, Chris Subjoct: Lauderdale, dog leashes III' Chris Fih not sure if you've run across this question before and I'm not sure who might have the answer to this question. (maybe research dept?) The city of Lauderdale wants to know if the city will have a liability exposure for dog attacks if they do not require leashes on dogs in city parks per their city ordinance. y? I