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HomeMy WebLinkAbout2002 12-09 CCP Regular Session AGENDA CITY COUNCIL STUDY SESSION December 9, 2002 6:00 p.m. Council Commission Conference Room I . City Council Discussion of Agenda Items and Questions 2. Miscellaneous 3. Adjourn i CITY COUNCIL MEETING City of Brooklyn Center December 9, 2002 AGENDA 1. Informal Open Forum With City Council - 6:45 p.m. - provides an opportunity for the public to address the Council on items which are not on the agenda. Open Forum will be limited to 15 minutes, it is not televised, and it may not be used to make personal attacks, to air personality grievances, to make political endorsements, or for political campaign purposes. Council Members will not enter into a dialogue with citizens. Questions from the Council will be for clarification only. Open Forum will not be used as a time for problem solving or reacting to the comments made but, rather, for hearing the citizen for informational purposes only. 2. Invocation — 7 p.m. 3. Call to Order Regular Business Meeting 4. Roll Call 5. Pledge of Allegiance 6. Council Report 7. Approval of Agenda and Consent Agenda • -The following items are considered to be routine by the City Council and will be enacted by one motion. There will be no separate discussion of these items unless a Councilmember so requests, in which event the item will be removed from the consent agenda and considered at the end of Council Consideration Items. a. Approval of Minutes - Councilmembers not present at meetings will be recorded as abstaining from the vote on the minutes. 1. November 25, 2002 - Study Session 2. November 25, 2002 - Regular Session b. Licenses - Approval of 2003 Liquor and Pawn Shop Licenses C. Approval of Site Performance Guarantee Releases - Lutheran Church of the Master, 1200 69` Avenue North -Franz Engineering Reproductions Inc., 2781 Freeway Boulevard - Hark's Conoco, 1505 69 Avenue North d. Resolution Approving Supplemental Agreement No. 2, Accepting Work Performed • and Authorizing Final Payment, Improvement Project Nos. 2001 -01, 02, and 03, Contract 2001 -A, Garden City North Street, Storm Drainage, and Utility Improvements CITY COUNCIL AGENDA -2- December 9, 2002 e. Resolution Authorizing Release of Surety for Estates of Riverwood 8. Public Hearings a. Considering the Proposed 2003 -2007 Capital Improvement Program - Resolution Approving the 2003 -2007 Capital Improvement Program • Requested Council Action: -Open the public hearing. -Take public input. -Close the public hearing. - Motion to adopt resolution. b. Consideration of 2003 Budget 1. Resolution Approving a Final Tax Capacity Levy for the General Fund, Debt Service Funds, and a Market Value Tax Levy for the Housing and Redevelopment Authority for 2003 2. Resolution Establishing a Final Market Value Levy for the Purpose of Defraying the Cost of Operations, Providing Informational Services and Relocation Assistance Pursuant to the Provisions of Minnesota Statutes Chapter 469.033 for the City of Brooklyn Center Housing and Redevelopment Authority for Fiscal Year 2003 3. Resolution Adopting the 2003 General Fund Budget 4. Resolution Adopting the 2003 Special Revenue Fund Budgets 5. Resolution Adopting the 2003 Debt Service Fund Budgets 6. Resolution Adopting the 2003 Capital Project Fund Budgets 7. Resolution Adopting the 2003 Enterprise Fund Budgets 8. Resolution Adopting the 2003 Public Utility Fund Budgets 9. Resolution Adopting the 2003 Internal Service Funds Budgets • Requested Council Action: -Open the public hearing. -Take public input. -Close the public hearing. • - Motion to adopt resolutions. CITY COUNCIL AGENDA -3- December 9, 2002 9. Council Consideration Items a. Adopt 2003 City Council Meeting Schedule • Requested Council Action: - Motion to adopt 2003 City Council Meeting Schedule. b. Resolution Accepting Offer on the Sale of $1,205,000 General Obligation Improvement Bonds, Series 2003A and Providing for Their Issuance • Requested Council Action: - Motion to adopt resolution. C. Resolution Establishing Capitalization and Depreciation Policy for Assets Held by the City • Requested Council Action: - Motion to adopt resolution. d. Resolution Setting Salaries and Benefits for the Calendar Year 2003 • Requested Council Action: - Motion to adopt resolution. • e. Summary Regarding City Manager Evaluation Conducted December 2, 2002 • Requested Council Action: - Motion to accept summary report. f. Resolution Authorizing Addendum to Employment Contract with City Manager • Requested Council Action: - Motion to adopt resolution. g. Resolution Creating the Earle Brown Heritage Center Capital Fund and Providing for Initial Funding of $100,000 • Requested Council Action: - Motion to adopt resolution. h. Resolution Authorizing Condemnation Proceedings for the Mississippi Riverbank Protection Project, City Project No. 99 -11 • Requested Council Action: - Motion to adopt resolution. 10. Adjournment City Council Agenda Item No. 7a • MINUTES OF THE PROCEEDINGS OF THE CITY COUNCIL OF THE CITY OF BROOKLYN CENTER IN THE COUNTY OF HENNEPIN AND THE STATE OF MINNESOTA STUDY SESSION NOVEMBER 25, 2002 CITY HALL COUNCIL /COMMISSION CONFERENCE ROOM CALL TO ORDER STUDY SESSION The Brooklyn Center City Council met in Study Session and was called to order by Mayor Myrna Kragness at 6:00 p.m. ROLL CALL Mayor Myrna Kragness, Councilmembers Kay Lasman, Ed Nelson, Bob Peppe, and Tim Ricker. Also present were City Manager Michael McCauley, Interim Assistant City Manager /Director of Public Works Sharon Klumpp, and Deputy City Clerk Maria Rosenbaum. CITY COUNCIL DISCUSSION OF AGENDA ITEMS AND QUESTIONS S Council discussed agenda items 8a, Consideration of Renewal Application for a Currency Exchange License From Community Money Centers, Inc. dba Money Centers, 6219 Brooklyn Boulevard; and I Oe, 2003 Public Utility and Service Charge Rate Study. Councilmember Nelson suggested that an article be printed in the City Watch Newsletter regarding the street light utility increase to inform residents why the one percent increase is being implemented to the 2003 utility rates. SETTING WORK SESSION PRIOR TO DECEMBER 2, 2002, TRUTH IN TAXATION MEETING City Manager Michael McCauley informed the Council that the Truth in Taxation Hearing was set by resolution on December 2, 2002, at 7:00 p.m. He suggested that the Council meet for his annual review at 6:00 p.m. and continue, if needed, after the Truth in Taxation Hearing. DATE FOR COUNCIL RETREATS It was the consensus of the Council to set March 3, 2003, 3:00 p.m. and August 23, 2003, 8:00 a.m. for City Council Retreats. MISCELLANEOUS Council discussed the recent watershed hearing, the new Heart Alive Theater, the women's locker room at the Community Center, and the Gift Law. 11/25/02 -1- DRAFT Councilmember Peppe requested copies of more detailed legal billings and public documents relating to Summerchase. Mr. McCauley informed the Council that new chairs had been ordered for the Council Chambers. ADJOURNMENT A motion by Councilmember Lasman, seconded by Councilmember Nelson to adjourn the Study Session at 6:45 p.m. Motion passed unanimously. City Clerk Mayor i • 11/25/02 -2- DRAFT MINUTES OF THE PROCEEDINGS OF THE CITY COUNCIL OF THE CITY OF BROOKLYN CENTER IN THE COUNTY OF HENNEPIN AND THE STATE OF MINNESOTA REGULAR SESSION NOVEMBER 25, 2002 CITY HALL - COUNCIL CHAMBERS 1. INFORMAL OPEN FORUM WITH CITY COUNCIL CALL TO ORDER INFORMAL OPEN FORUM The Brooklyn Center City Council met in informal open forum at 6:45 p.m. ROLL CALL Mayor Myrna Kragness, Councilmembers Kay Lasman, Ed Nelson, Bob Peppe, and Tim Ricker. Also present were City Manager Michael McCauley, Interim Assistant City Manager /Director of Public Works Sharon Klumpp, City Attorney Charlie LeFevere, and Deputy City Clerk Maria Rosenbaum. Phillip Nurmi, 5321 Girard Avenue North, addressed the Council to discuss his dog at large and the ® concerns he had with his neighbor and City employees. Betty Wehmhoff, 3813 58 Avenue North, addressed the Council to request that something be done with the illegal fence east of her property. She stated that she has difficulty backing out of her driveway and that there is a safety issue with this illegal fence. Mr. McCauley will follow up on this concern. ADJOURN INFORMAL OPEN FORUM A motion by Councilmember Lasman, seconded by Councilmember Peppe to adjourn the informal open forum at 6:59 p.m. Motion passed unanimously. 2. INVOCATION - Pastor Judith Hazen, Cross of Glory Lutheran Church, offered the invocation. 3. CALL TO ORDER REGULAR BUSINESS MEETING The Brooklyn Center City Council met in Regular Session and was called to order by Mayor Myrna Kragness at 7:03 p.m. • 11/25/02 -1- DRAFT 4. ROLL CALL • Mayor Myrna Kragness, Councilmembers Kay Lasman, Ed Nelson, Bob Peppe, and Tim Ricker. Also present were City Manager Michael McCauley, Interim Assistant City Manager /Director of Public Works Sharon Klumpp, Planning and Zoning Specialist Ron Warren, City Attorney Charlie LeFevere, and Deputy City Clerk Maria Rosenbaum. 5. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was recited. 6. COUNCIL REPORT Councilmember Nelson reported that he attended the watershed hearings on November 14, 2002, and on November 21, 2002, the Northwest Suburbs Cable Communications Committee meeting and the Brooklyn Center Special Events Committee meeting. Councilmember Lasman reported that she attended the Cross Cultural Dialogue event on November 19, 2002, a Crime Prevention meeting on November 20, 2002, and on November 21, 2002, she attended the Brooklyn Center Special Events Committee meeting and a Peacemakers Juvenile Justice Grant meeting. Mayor Kragness reported that she attended an excellent play at the Robbinsdale /Cooper High School; attended the watershed hearings on November 14, 2002; a Homes for Hearing Convention on November 15, 2002, and on November 20, 2002, she attended the Association of Rental Managers meeting and a Juvenile Justice Grant meeting. Councilmember Nelson reminds that Community Ahead would be sponsoring the Fifth Annual We Care About Kids day on February 1, 2003, at the Northwest YMCA from 10:00 a.m. to 4:00 p.m. 7. APPROVAL OF AGENDA AND CONSENT AGENDA There was a motion by Councilmember Lasman, seconded by Councilmember Nelson to approve the agenda and consent agenda. Motion passed unanimously. 7a. APPROVAL OF MINUTES There was a motion by Councilmember Lasman, seconded by Councilmember Nelson to approve the minutes of November 6, 2002, special session, November 18, 2002, special session and work session with Financial Commission, and November 12, 2002, study and regular sessions. Motion passed unanimously. 11/25/02 -2- DRAFT • • 7b. LICENSES A motion by Councilmember Lasman, seconded by Councilmember Nelson to approve the following list of licenses. Motion passed unanimously. CHRISTMAS TREE SALES PQT Company/Rum River Tree Farm 5040 Brooklyn Boulevard 3245 Bass Lake Road MECHANICAL Allan Mechanical, Inc. 7875 Fuller Road, Eden Prairie DJ's Heating & Air Cond. Inc 6060 LaBeaux Avenue NE, Albertville Master Gas Fitters 2240 Shawnee Drive, North St. Paul RENTAL Initial: 5801 Ewing Avenue North Yesinde Idowu 7037 Logan Avenue North Lillian Rice SIGNHANGER All -Brite Sign Inc. 13325 Commerce Blvd., Rogers Sign Maintenance Lighting & Electrical, Inc. 12300 63` Avenue North, Maple Grove 7c. SET SPECIAL MEETING ON DECEMBER 2,2002,6:00 P.M. FOR CITY MANAGER'S EVALUATION A motion by Councilmember Lasman, seconded by Councilmember Nelson to set a special meeting on December 2, 2002, at 6:00 p.m. for the City Manager's evaluation. Motion passed unanimously. 7d. RESOLUTION AUTHORIZING PROFESSIONAL SERVICES FOR WELLHEAD PROTECTION PLAN RESOLUTION NO. 2002 -159 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION AUTHORIZING PROFESSIONAL SERVICES FOR WELLHEAD PROTECTION PLAN The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Nelson. Motion passed unanimously. 11/25/02 -3- DRAFT 7e. RESOLUTION AUTHORIZING THE EARLY ORDER PURCHASE OF FOUR 2003 FORD CROWN VICTORIA SQUAD CARS APPROVED IN THE 2003 CAPITAL OUTLAY BUDGET RESOLUTION NO. 2002 -160 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION AUTHORIZING THE EARLY ORDER PURCHASE OF FOUR 2003 FORD CROWN VICTORIA SQUAD CARS APPROVED IN THE 2003 CAPITAL OUTLAY BUDGET The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Nelson. Motion passed unanimously. 7f. RESOLUTION APPROVING CHANGE ORDER NO. 4, IMPROVEMENT PROJECT NOS. 2002 -05, 06, AND 07, GARDEN CITY SOUTH STREET, STORM DRAINAGE, AND UTILITY IMPROVEMENTS RESOLUTION NO. 2002 -161 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION APPROVING CHANGE ORDER NO. 4, IMPROVEMENT PROJECT NOS. 2002- 05, 06, AND 07, GARDEN CITY SOUTH STREET, STORM DRAINAGE, AND UTILITY IMPROVEMENTS The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Nelson. Motion passed unanimously. 8. PUBLIC HEARING 8a. CONSIDERATION OF RENEWAL APPLICATION FOR A CURRENCY EXCHANGE LICENSE FROM COMMUNITY MONEY CENTERS, INC. DBA MONEY CENTERS, 6219 BROOKLYN BOULEVARD - RESOLUTION AUTHORIZING ISSUANCE OF A CURRENCY EXCHANGE LICENSE TO COMMUNITY MONEY CENTERS, INC. DBA MONEY CENTERS, 6219 BROOKLYN BOULEVARD, BROOKLYN CENTER, MINNESOTA City Manager Michael McCauley discussed that State Statute requires the Minnesota Department of Commerce to submit any application for licensure as a currency exchange to the governing body of the municipality in which the currency exchange proposed to conduct business and that the Statute requires the governing municipality to render a decision regarding issuance or denial of the license within 60 days. 11/25/02 -4- DRAFT • Mr. McCauley informed the Council that the Police Department has indicated no problems with this business and that it is suggested to conduct the public hearing and approve the resolution. A motion by Councilmember Nelson, seconded by Councilmember Lasman to open the Public Hearing. Motion passed unanimously. No one wished to address the Council. A motion by Councilmember Lasman, seconded by Councilmember Nelson to close the Public Hearing. Motion passed unanimously. RESOLUTION NO. 2002 -162 Councilmember Ricker introduced the following resolution and moved its adoption: RESOLUTION AUTHORIZING ISSUANCE OF A CURRENCY EXCHANGE LICENSE TO COMMUNITY MONEY CENTERS, INC. DBA MONEY CENTERS, 6219 BROOKLYN BOULEVARD, BROOKLYN CENTER, MINNESOTA The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Lasman. Motion passed unanimously. e 9. PLANNING COMMISSION ITEM 9a. PLANNING COMMISSION APPLICATION NO. 2002-017 SUBMITTED BY KAYKHAM KHAI PHOMMAHAXAY. REQUEST FOR SITE AND BUILDING PLAN APPROVAL TO CONSTRUCT A 1,466 SQ. FT. ADDITION TO THE OLD HARDEES RESTAURANT, 1601 FREEWAY BOULEVARD. THE PLANNING COMMISSION RECOMMENDED APPROVAL OF THIS APPLICATION AT ITS NOVEMBER 14, 2002, MEETING. Mr. McCauley discussed that the Planning Commission recommended approval of Planning Commission Application No. 2002 -017 submitted by Kaykham Khai Phommahaxay to construct a 1,466 square foot addition to the old Hardees Restaurant, 1601 Freeway Boulevard subject to the following recommendations: 1. The building plans are subject to review and approval by the Building Official with respect to applicable codes prior to the issuance of building permits. 2. Any modifications to grading, drainage or utility plans are subject to review and approval by the City Engineer prior to the issuance of permits. ® 11/25/02 -5- 5 DRAFT 3. A site performance agreement and supporting financial guarantee in an amount to be determined based on cost estimates shall be submitted prior to the issuance of building permits to assure completion of all site related improvements. 4. Any outside trash disposal facilities and roof top or on ground mechanical equipment shall be appropriately screened from view. 5. The building addition is to be equipped with an automatic fire extinguishing system to meet NFPA standards and shall be connected to a central monitoring device in accordance with Chapter 5 of the City Ordinances. 6. The existing underground irrigation system shall be operational prior to the release of the financial guarantee. 7. Plan approval is exclusive of all signery which is subject to Chapter 34 of the City Ordinances. 8. B612 curb and gutter shall be provided around the proposed new building expansion. 9. The applicant shall provide appropriate erosion and sediment control devices on the site during construction as approved by the City Engineering Department. 10. The plans shall be modified prior to the issuance of building permits to include: a. A note indicating that B612 curb and gutter shall be provided. b. The continuation of the mansard treatment completely around the new building addition to be consistent with that being provided around the balance of the building. Dwight Chestnut, contractor representing the applicant, addressed the Council to review the proposed addition and plans for the site. A motion by Councilmember Lasman, seconded by Councilmember Ricker to approve Planning Commission Application Nos. 2002 -017 subject to the above conditions. Motion passed unanimously. 10. COUNCIL CONSIDERATION ITEMS 10a. APPOINTMENT OF MINNEAPOLIS METRO NORTH CONVENTION AND VISITORS BUREAU BOARD A motion by Councilmember Lasman, seconded by Councilmember Peppe to approve re- appointment of Mayor Kragness to the Minneapolis Metro North Convention and Visitors Bureau Board. Motion passed unanimously. • 11/25/02 -6- DRAFT • 10b. RESOLUTION RECOGNIZING FLIK INTERNATIONAL'S REGIONAL ACCOUNT OF THE YEAR AWARD Mr. McCauley discussed that Flik International had received a Regional Account of the Year Award for its outstanding performance, overall performance, employee retention, and financial performance. This resolution would recognize the work of Flik International staff and the Earle Brown Heritage Center (EBHC) staff for their work in promoting the EBHC. RESOLUTION NO. 2002 -163 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION RECOGNIZING FLIK INTERNATIONAL'S REGIONAL ACCOUNT OF THE YEAR AWARD The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Peppe. Motion passed unanimously. loc. RESOLUTION AUTHORIZING AND DIRECTING THE TRANSFER OF FUNDS FROM THE GENERAL FUND TO THE SPECIAL ASSESSMENT CONSTRUCTION FUND AND THE CAPITAL PROJECT FUND • Mr. McCauley discussed that this resolution would authorize a transfer from the General Fund Contingency of $75,000 to the Capital Improvement Fund and $75,000 to the Special Assessment Construction Fund. This transfer will support the Council's goal of providing capital for neighborhood street projects through the Special Assessment Construction Fund and other capital improvements throughout the community from the Capital Improvement Fund. RESOLUTION NO. 2002 -164 Councilmember Nelson introduced the following resolution and moved its adoption: RESOLUTION AUTHORIZING AND DIRECTING THE TRANSFER OF FUNDS FROM THE GENERAL FUND TO THE SPECIAL ASSESSMENT CONSTRUCTION FUND AND THE CAPITAL PROJECT FUND The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Peppe. Motion passed unanimously. 10d. RESOLUTION AUTHORIZING AND DIRECTING THE CITY MANAGER TO NEGOTIATE AND EXECUTE AN AGREEMENT FOR INSURANCE AGENT SERVICES 11/25/02 -7- DRAFT Mr. McCauley discussed that this resolution would authorize and direct the City Manager to negotiate an agreement for insurance agent services to T.C. Field in an amount not to exceed $12,500. RESOLUTION NO. 2002 -165 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION AUTHORIZING AND DIRECTING THE CITY MANAGER TO NEGOTIATE AND EXECUTE AN AGREEMENT FOR INSURANCE AGENT SERVICES The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Nelson. Motion passed unanimously. 10e. 2003 PUBLIC UTILITY AND SERVICE CHARGE RATE STUDY - RESOLUTION ADOPTING 2003 WATER UTILITY RATES, FEES, AND CHARGES - RESOLUTION ADOPTING 2003 SEWER UTILITY RATES, FEES, AND CHARGES - RESOLUTION ADOPTING 2003 STORM SEWER UTILITY RATES, FEES, AND CHARGES - RESOLUTION ADOPTING 2003 STREET LIGHT RATES AND CHARGES - RESOLUTION ADOPTING 2003 RECYCLING RATES Mr. McCauley discussed that the following resolutions propose a three percent increase to the water utility, three percent increase to the sewer utility, three percent increase to the storm sewer utility, and a one percent increase to the street light utility. At this time there is no increase to the recycling rates for 2003. RESOLUTION NO. 2002 -166 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION ADOPTING 2003 WATER UTILITY RATES, FEES, AND CHARGES The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Ricker. Motion passed unanimously. RESOLUTION NO. 2002 -167 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION ADOPTING 2003 SEWER UTILITY RATES, FEES, AND CHARGES 11/25/02 -8- DRAFT • The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Ricker. Motion passed unanimously. RESOLUTION NO. 2002 -168 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION ADOPTING 2003 STORM SEWER UTILITY RATES, FEES, AND CHARGES The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Ricker. Motion passed unanimously. RESOLUTION NO. 2002 -169 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION ADOPTING 2003 STREET LIGHT RATES AND CHARGES The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Ricker. Motion passed unanimously. • RESOLUTION NO. 2002 -170 Councilmember Lasman introduced the following resolution and moved its adoption: RESOLUTION ADOPTING 2003 RECYCLING RATES The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Ricker. Motion passed unanimously. 10L RESOLUTION ESTABLISHING 2003 STREET AND STORM DRAINAGE SPECIAL ASSESSMENT RATES Mr. McCauley discussed that this resolution would establish an increase of 4.1 percent for 2003 street and storm drainage special assessment rates to maintain the current relationship between the assessed costs paid by property owners and the citywide cost. The 2003 rate for street construction will be increased $2,500 per single - family residential parcel and the storm drainage improvements will be increased $820 for a total of $3,320 per parcel. RESOLUTION NO. 2002 -171 Councilmember Nelson introduced the following resolution and moved its adoption: 11/25/02 -9- DRAFT RESOLUTION ESTABLISHING 2003 STREET AND STORM DRAINAGE SPECIAL • ASSESSMENT RATES The motion for the adoption of the foregoing resolution was duly seconded by Councilmember Lasman. Motion passed unanimously. 11. ADJOURNMENT There was a motion by Councilmember Lasman, seconded by Councilmember Nelson to adj ourn the City Council meeting at 7:26 p.m. Motion passed unanimously. City Clerk Mayor 11/25/02 -10- DRAFT e City Council Agenda Item No. 7b City of Brooklyn Center A Millennium Community TO: Michael J. McCauley, City Manager FROM: Maria Rosenbaum, Deputy City Clerk DATE: December 4, 2002 SUBJECT: Licenses for Council Approval The following companies /persons have applied for City licenses as noted. Each company /person has fulfilled the requirements of the City Ordinance governing respective licenses, submitted appropriate applications, and paid proper fees. Licenses to be approved by the City Council on December 9, 2002. CHRISTMAS TREE SALES Malmborg's Inc. 5120 Lilac Drive North MECHANICAL All -Brite Sign, Inc. 13325 Commerce Boulevard, Rogers Sign Maintenance Lighting & Electrical, Inc. 1230063 rd Avenue North, Maple Grove RENTAL Renewal: 4811 Lakeview Avenue North Jerry and Karen Fobbe The Lilacs Apartments Dariush Danesh 5820 Logan Avenue North Dariush Danesh Initial 361347 th Avenue North James Lewis 6031 Brooklyn Boulevard John Ludwig /Jason Heroux 6724 France Avenue North Ian Misenko 5836 Xerxes Avenue North James Waters Sterling Square Apartments John Roder 6301 Shingle Creek Parkway Recreation and Community Center Phone & TDD Number Brooklyn Center, MN 55430 -2199 (763) 569 -3400 City Hall & TDD Number (763) 569 -3300 FAX (763) 569 -3434 FAX (763) 569 -3494 J-7 � CENTF BROOKLYN CENTER POLICE DEPARTMENT POLICE MEMORANDUM TO: City Manager Michael McCauley FROM: Chief Scott Bechthold DATE: December 4, 2002 SUBJECT: Liquor Licenses and Pawn Shop License Renewal All liquor licenses and pawn shop licenses within the City of Brooklyn Center run concurrent with the calendar year. In the case of intoxicating liquor, club, and wine licenses, forms must be forwarded to the State of Minnesota before the renewal date to inform them of the licenses granted by the City. It is requested that the City Council approve the issuance of liquor licenses and a pawn shop license for 2003 at their December meeting. A complete list of all licenses to be renewed for 2003 is attached. • All licensed establishments in the city of Brooklyn Center were in compliance with regard to Brooklyn Center City Ordinances pertaining to the submission of documentation and fees for the renewal of their liquor license. Cash N Pawn, the only licensed pawn shop in the city of Brooklyn Center, was in compliance with the Brooklyn Center City Ordinance pertaining to pawn shops and secondhand goods dealers. Nothing was found at this time that would preclude the renewal of any current liquor or pawn shop license. SB:kh • comploo.mem Maria Rosenbaum - LICENSEE.LST Page 1 2003 Liquor Licenses - Renewals CLASS A On -Sale Intoxicating Liquor License (80% or greater food) & Sunday: GMRI, Inc. dba/ The Olive Garden Italian Restaurant #1253 1601 James Circle North Brooklyn Center, MN 55430 Vallarta's #1, Inc. dba/ Vallarta's Mexican Restaurant 6000 Shingle Creek Parkway Brooklyn Center, MN 55430 CLASS B On -Sale Intoxicating Liquor License (50 to 79% food) & Sunday: AMF Bowling Centers, Inc. dba/ AMF /Earle Brown Lanes 6440 James Circle North Brooklyn Center, MN 55430 Apple American Limited Partnership of Minnesota dba/ Applebee's Neighborhood Grill & Bar 1400 Brookdale Mall Brooklyn Center, MN 55430 Chi - Chi's, Inc. dba/ Chi -Chi's Mexican Restaurante 2101 Freeway Boulevard Brooklyn Center, MN 55430 Davidson Hotel Properties dba/ Hilton Mpls North 2200 Freeway Boulevard Brooklyn Center, MN 55430 In Good Taste Company, Inc. dba/ Centerfield Bar & Cafe 1501 Freeway Blvd Brooklyn Center, MN 55430 I Maria Rosenbaum - LICENSEE.LST Page 2 • Class B On -Sale Intoxicating (50% to 79% food) & Sunday - continued: TGI Friday's of MN, Inc. dba/ T.G.I. Friday's 2590 Freeway Blvd Brooklyn Center, MN 55430 Class F & Sunday On -Sale Intoxicating Liquor License Flik International Corp. dba/ Flik International Corp at Earle Brown Heritage Center 6155 Earle Brown Drive Brooklyn Center, MN 55430 On -Sale Club & Sunday Intoxicating Liquor License: Duoos Bros. American Legion, Post 630 dba/ Duoos Bros. American Legion 6110 Brooklyn Blvd Brooklyn Center, MN 55429 On -Sale Wine Licenses: Brooklyn Center Restaurant, Inc. dba/ 50's Grill 5524 Brooklyn Boulevard Brooklyn Center, MN 55429 On -Sale 3.2 Malt Liquor Licenses: Brooklyn Center Restaurant, Inc. dba/ 50's Grill 5524 Brooklyn Boulevard Brooklyn Center, MN 55429 Donald Castleman dba/ Chuckwagon Grill 1928 57th Avenue North Maria Rosenbaum - LICENSEE.LST Page 3 Brooklyn Center, MN 55430 On -Sale 3.2 Malt Liquor Licenses - continued: i City of Brooklyn Center dba/ Centerbrook Golf Course 6301 Shingle Creek Parkway Brooklyn Center, MN 55430 Davanni's, Inc dba/ Davanni's Pizza and Hot Hoagies 5937 Summit Drive Brooklyn Center, MN 55430 Scoreboard Pizza, Inc. dba/ Scoreboard Pizza 6816 Humboldt Avenue North Brooklyn Center, MN 55430 E OFF -Sale 3.2 Malt Liquor Licenses: Diamond Lake 1994 L.L.C. dba/ Cub Foods 3245 County Road 10 Brooklyn Center, MN 55430 Hark's Company, Inc. dba /Winner Gas 6501 Humboldt Ave N Brooklyn Center, MN 55430 Holiday Stationstores, Inc. dba/ Holiday Stationstore #292 420 66th Avenue North Brooklyn Center, MN 55430 Fleming Companies, Inc. dba/ Rainbow Foods #69 6350 Brooklyn Blvd Brooklyn Center, MN 55429 Maria Rosenbaum - LIC Page 4 i Off -Sale 3.2 Malt Liquor Licenses - continued: Speedway /SuperAmerica LLC dba/ SuperAmerica #4160 6545 West River Road Brooklyn Center, MN 55430 Speedway /SuperAmerica LLC dba/ SuperAmerica #4058 1901 57th Avenue North Brooklyn Center, MN 55430 George Y. Gerges dba/ Value Food 6804 Humboldt Ave N Brooklyn Center, MN 55430 License Totals: Class A =2, B = 6, F = 1, Club = 1, Wine = 1, On -Sale = 5, Off -Sale = 7, Sunday =10 f Total Licenses = 33 liglichicensee.lst i I l� i 2003 Pawn Shop Licenses - Renewals ® C -N -P Northwest Ltd. Cash N Pawn 1964 57 Ave N Brooklyn Center, MN 55430 Total Licenses = 1 pawn/licensee.1st • e City Council Agenda Item No. 7c • MEMORANDUM TO: Michael J. McCauley, City Manager FROM: Ronald A. Warren, Planning and Zoning Specialist SUBJECT: Site Performance Guarantee Releases DATE: December 4, 2002 The following site performance guarantees being held by the City to assure the completion of various site improvements should be recommended to the City Council for release: 1. Lutheran Church of the Master — 1200 69 Avenue North Planning Commission Application No. 98012 Amount of Guarantee - $5,000 (Cash) Obligor — Evangelical Lutheran Church of the Master All site improvements and conditions for which a site performance guarantee was posted have been completed with respect to this 1998 Planned Unit Development Amendment. This application comprehended Phase II and Phase III of the Church's Planned Unit Development involving the incorporation of three apartment buildings for use by the church for church facilities. A connecting link between two of the buildings was completed and renovations of the buildings were accomplished. It is recommended that the City Council authorize release of the $5,000 cash guarantee posted by the Church based on completion of the project. 2. Franz Engineering Reproductions, Inc. — 2781 Freeway Boulevard Planning Commission Application No. 2000 -014 Amount of Guarantee - $70,000 (Performance Bond) Obligor — Westbrook Development All of the site improvements and conditions for which a site perfornance guarantee was posted have been installed or completed for this project. An as built survey of the property has not yet been submitted to the Engineering Department but other Engineering related items have been addressed. All landscaping was completed last fall and has survived a growing season. It is recommended that the City Council authorize release of the entire $70,000 • financial guarantee pending submission of the as built survey to Engineering. • 3. Hark's Conoco — 1505 69 Avenue North Planning Commission Application No. 2002 -004 Amount of Guarantee - $10,500 (Performance Bond) Obligor — L & D Maintenance Company All site improvements and conditions for which a site performance guarantee was posted have been installed or completed for this project. A condition of the approval of this special use permit and site and building plan required that this site, and also the gas station/convenience /car wash at 6501 Humboldt Avenue North (operated by the same individual) be in compliance with the City's sign ordinance with respect to eliminating signery on the propane screen enclosure and product advertising signs affixed to light poles before building permits for this project were issued. The sites were in compliance before building permits were issued, however, there currently is a non - complying banner on the propane tank screen fence at 69 and Humboldt and a product advertising sign affixed to a light pole at 6501 Humboldt Avenue North. Both of these unauthorized signs must be removed before the guarantee should be released. It is recommended that the City Council authorize release of the $10,500 financial guarantee once these sites are in compliance with the sign ordinance. • i City Council Agenda Item No. 7d i MEMORANDUM DATE: November 26, 2002 TO: Michael McCauley, City Manager FROM: Scott A. Brink, Acting City Engineer,* SUBJECT: Resolution Approving Supplemental Agreement No. 2, Accepting Work Performed and Authorizing Final Payment, Improvement Project Nos. 2001 -01, 02, and 03, Contract 2001 -A, Garden City North Street, Storm Drainage, and Utility Improvements Summary Explanation On April 9, 2001, the City Council awarded a contract for the subject improvement to Arcon Construction Co., Inc. of Harris, Minnesota. The original contract amount was $2,996,534.16. On August 13, 2001, the City Council approved g Change Order No. 1 ($57,864.83). On September 24, 2001, the City Council approved Change Order No. 2 (Contract Extension - No monetary change) and Supplemental Agreement No. 1 ($76,900.00). The revised contract amount as of September 2001 was therefore approved as $3,131,298.99. As provided per Resolution No. 2001 -52 when the City Council awarded a contract, the Resolution included a provision for a 10 per cent contingency. The contingency is included to cover the cost of construction for those items that are unknown at the time of plan preparation, omissions and /or utility conflicts discovered only after actual construction commences. Based upon the original construction contract amount of $2,996,534.16 and the contingency, a projected contract of $3,296,187.57 was authorized by the City Council. Over the past year, the City and Contractor have been working to finalize all remaining work items and finalize the project and contract. This resolution approves Supplemental Agreement No. 2 in the amount of $20,921.23 and authorizes final payment in the amount of $3,152,220.22. Supplemental Agreement No. 2 essentially provides for additional concrete work (sidewalk and driveway apron work), and casting adjustments. The final contract amount therefore totals $143,967.35 less than the original contract plus approved contingencies. It is recommended to approve the attached resolution approving Supplemental Agreement No. 2, accepting work performed and authorizing final payment in the amount of $3,152,220.22. is adoption: Member introduced the following resolution and moved its RESOLUTION NO. RESOLUTION APPROVING SUPPLEMENTAL AGREEMENT NO. 2, ACCEPTING WORK PERFORMED AND AUTHORIZING FINAL PAYMENT, IMPROVEMENT PROJECT NOS. 2001 -01, 02, AND 03, CONTRACT 2001 -A, GARDEN CITY NORTH STREET, STORM DRAINAGE, AND UTILITY IMPROVEMENTS WHEREAS, pursuant to a written contract signed with the City of Brooklyn Center, Minnesota, Arcon Construction Co. Inc. of Harris, Minnesota has completed the following improvement in accordance with said contract: Improvement Project Nos. 2001 -01, 02 and 03, Contract 2001 -A, Garden City North Street, Storm Drainage and Utility Improvements NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota that: 1. Supplemental Agreement No. 2 is hereby approved in the amount of PP g Y Pp $20,921.23. 2. It is hereby directed that final payment be made on said contract, taking the contractor's receipt in full. The total amount to be paid for said improvement under said contract shall be $3,152,220.22. 3. Project costs and revenues are hereby amended as follows: COSTS As Approved As Final Contract $2,996,534.16 $2,996,534.16 Contingency (10 %) $299,653.42 Change Order No. 1 $57,864.83 Change Order No. 2 (No monetary change) Supplemental Aggr. No 1 $76,900.00 Supplemental Aggr. No. 2 $20,921.23 Subtotal Construction Cost $3,296,187.57 $3,152,220.22 Admin /Legal /Eng $312,959.90 $311,368.81 Reforestation $34,000.00 $30,300.00 Streetlights $70,000.00 $66,800.00 Total Project Cost $3,713,147.47 $3,560,689.03 RESOLUTION NO. REVENUES Street Assessment $785,368.94 $785,368.94 Water Fund $693,999.02 $631,575.75 Storm Drainage Assessment $271,644.77 $271,644.77 Storm Drainage Utility Fund $187,698.47 $172,199.53 Sanitary Sewer Utility $617,045.56 $557,450.18 Special Assmnt. Const. Fund $1,157,390.71 $1,142,449.86 Total Estimated Revenue $3,713,147.47 $3,560,689.03 Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. City Council Agenda Item No. 7e MEMORANDUM DATE: December 4, 2002 TO: Michael McCauley, City Manager rr�,,� FROM: Scott Brink, Acting City Engineer- h� SUBJECT: RESOLUTION AUTHORIZING RELEASE OF SURETY FOR ESTATES OF RIVERWOOD Street and utility improvements have been constructed by the Developer for the Estates of Riverwood Residential Development, located between T.H. 252 and Willow Lane at 66` Avenue North. The developer has completed all improvements in accordance with the Subdivision Agreement. A final punch list of miscellaneous work items has been reviewed by City staff and deemed complete and acceptable. It is therefore recommended that the City release remaining retained surety monies as established in the Subdivision Agreement. A Resolution is attached for the City Council's consideration. Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION AUTHORIZING RELEASE OF SURETY FOR ESTATES OF RIVERWOOD WHEREAS, the developer of the Estates of Riverwood submitted a Letter of Credit as security for the public improvements for the Estates of Riverwood; and WHEREAS, City Council Resolution 2001 -176 provided for a reduction in the Letter of Credit held for construction of public improvements for the Estates of Riverwood; and WHEREAS, Resolution 2001 -176 reduced the Letter of Credit from $146,900 to $32,720; and WHEREAS, construction of public improvements for the Estates of Riverwood have been completed pursuant to the Riverwood Estates Subdivision Agreement. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota that Builders Mortgage Company LLC is authorized to reduce the Letter of Credit No. 7139 -01101 for Riverwood Estates by an amount of $32,720, leaving a Letter of Credit balance of $0.00. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. • • City Council Agenda Item No. 8a • ® MEMORANDUM DATE: December 4, 2002 TO: Michael McCauley, City Manager FROM: Sharon Klumpp, Acting Assistant City Mana r SUBJECT: Proposed 2003 -2007 Capital Improvement Program Attached is the proposed 2003 -2007 Capital Improvement Program (CIP) for review, public hearing and approval. The total cost of the five -year program is $20,416,387. Funding is provided from a variety of funding sources, including utility rates, special assessments, municipal state aid grants, and allocations from the Infrastructure hmprovement and Capital Project funds. In general, projects proposed in the 2003 -2007 CIP include: Streets • The continuation of the Neighborhood Street and Utility Improvement Program; • City participation in several state and county highway projects; and • o Rehabilitation of several commercial streets. Utilities • Water and sanitary sewer capital projects to maintain the integrity of interceptors, lift stations and forcemains; and • A water quality study of Twin Lakes. Parks o Completion of improvements to the following destination parks: Central, Grandview, Evergreen, Kylawn and West Palmer Lake Park; o Grandview Park improvements tied to a cooperative agreement between the City and ISD 286; and o Miscellaneous improvements to park facilities. Consistent with past years, the 2003 -2007 CIP will be published as part of the City's 2003 budget document. For your convenience, an appendix of Supporting Financial Information is provided that replicates data from the 2003 budget document. is Member introduced the following resolution and moved its is adoption: RESOLUTION NO. RESOLUTION APPROVING THE 2003 -2007 CAPITAL IMPROVEMENT PROGRAM WHEREAS, the proposed 2003 -2007 Capital Improvement Program has been reviewed by the Financial and Park and Recreation Commissions, and highlights have been published in the City newsletter; and WHEREAS, on December 9, 2002, the City Council did hear and receive public input regarding the proposed 2003 -2007 Capital Improvement Program. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota that the 2003 -2007 Capital Improvement Program is hereby adopted and approved. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. City of Brooklyn Center 2003 -2007 CAPITAL IMPROVEMENT PROGRAM • December 6, 2002 City of Brooklyn Center 2003 -2007 CAPITAL IMPROVEMENT PROGRAM PROFILE The Capital Improvement Program (CIP) is a planning document that presents a five -year overview of scheduled capital projects that address many of the City's strategic goals. It includes a long -term financing plan that allows the City to allocate funds for these projects based on assigned priorities. The five -year horizon of the CIP provides the City with an opportunity to evaluate project priorities annually and to adjust the timing, scope and cost of projects as new information becomes available. The information contained in this plan represents the City's best estimate of improvement costs based on present knowledge and expected conditions. A capital improvement is defined as a major non - recurring expenditure related to the City's physical facilities and grounds. The 2003 -2007 CIP makes a concerted effort to distinguish between major maintenance projects contained in the City's operating budgets and capital improvement projects financed through the City's capital funds and proprietary funds. Typical expenditures include the cost of land acquisition and the cost to construct roads, utilities, parks, or municipal structures. The CIP is predicated on the goals and policies established by the City Council, including the general development, redevelopment, and maintenance policies that are part of the City's Comprehensive Plan. • A primary objective of the CIP is to identify projects that further these goals and policies in a manner consistent with funding opportunities and in coordination with other improvement projects. The City's Comprehensive Plan identifies several general community goals that are advanced by projects included in the 2003 -2007 CIP. The major projects that support these goals focus on maintaining neighborhoods and community redevelopment. These goals include: • Carving out a unique and desirable niche in the Twin Cities that capitalizes on the City's physical location, its highway and transit accessibility, its diversified mix of land uses, and its parks and natural resources. • Gaining an increased sense of unity and place by retrofitting the public elements of neighborhoods and creating linkages that connect neighborhoods to mixed uses in the civic core and to other attractive public spaces. • Developing a positive public image. Projects identified in the 2003 -2007 CIP are also consistent with goals adopted by the City Council for 2003, including: • Support and promote major road and street improvement projects by: 1. Completing Brooklyn Boulevard north of 65 th , 2. Advocating for Hennepin County's completion of Brooklyn Boulevard south of 65 th , 3. Completing the Brooklyn Boulevard streetscaping in 2003, 4. Continue to support and participate in the north Metro Mayor's Highway 100 Council, maintaining the project schedule with MnDOT, and • 5. Supporting and participating in the Interstate 694 widening project, with improved sound walls, in a manner advantageous to the City of Brooklyn Center. City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 1 • Support and expand the Joslyn Site Development. • • Continue traffic calming efforts as part of the City's street reconstruction program. CIP 2003 -2007 OVERVIEW The 2003 -2007 CIP proposes capital expenditures totaling $20,416,387 for various improvements to the City's parks, streets, and public utilities. The CIP begins with a series of tables and charts that provide an overview of scheduled projects by function and estimated funding. Types of CIP Projects Table 1 and the accompanying chart summarize capital expenditures by functional area as defined below for the five -year period of 2003 -2007. Public Utilities The City operates five utility systems, four of which have projects included in the CIP — water, sanitary sewer, storm drainage, and street lighting. Nearly 90 percent of the public utilities are constructed in conjunction with street reconstruction projects. The remaining 10 percent of public utilities projects include improvements to well houses, lift stations and interceptors and water quality studies that examine storm water discharge and provide recommendations for related improvements. Capital Improvement Program By Functional Area Public Buildings Park Improvements streets 0% Water 15% Park improvements include the construction of 49% trails, shelters, and other facilities that enhance Sanitary Sewer Utility17 /° general park appearance and increase park usage by providing recreational facilities that meet storm Drainage 10% community needs. ° Street Lighting utility Park Improvements 7% 2% Public Buildings Total Proposed Expenditures $20,416,387 Construction of municipal buildings and major renovations to existing buildings are considered capital improvements. The City recently completed major renovations to the Civic Center Complex and construction of a new municipal building which houses the police station and a fire station. Major capital expenditures to public buildings are not anticipated during this five -year period. Street Improvements Street improvements include reconstruction of neighborhood streets with curb, gutter and sidewalks and reconstruction of arterial and collector streets. As noted earlier, street improvements are almost always accompanied by replacement of public utilities. i • City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 2 TABLE 1 - Capital Improvement Program - Summary by Functional Area 2003, 2004 2006 2000 2007 TOTALI PUBLIC UTILITY IMPROVEMENTS: Water Utility Capital Projects $607,300 $607,450 $641,605 $659,765 $587,230 $3,103,350 Sanitary Sewer Utility Capital Projects $631,790 $565,610 $605,805 $1,078,440 $585,590 $3,467,235 Storm Drainage Utility Capital Projects $410,785 $455,810 $456,845 $331,930 $484,060 $2,139,430 Street Lighting Utility Capital Projects $51,090 $86,820 $85,370 $59,315 $73,270 $355,865 SUBTOTAL $1 \ 700 965 $1,715690 $1 „789.625 $2,129,450 $1,730,150 $9,065,880 IPARK IMPROVEMENTS $436.600 $380100 $130,000 $315,000 $100,000 $1,461,600 IPUBLIC BUILDINGS $0 $0 $0 $0 $0 $0 STREET IMPROVEMENTS: Neighborhood Street Projects $1,193,097 $1,550,000 $1,636,020 $1,251,780 $1,426,740 $7,057,637 Arterial /Collector Street Projects $0 $615,000 $265,200 $1,251,070 $700,000 $2,831,270 SUBTOTAL $1,193 $2,165 000 $1,901,220 $2,502,850 $2,126,740 $9,888,907 TOTAL $3,330,662 $4,A0,�90 $3,920,845 $4,947,300 $3,956,890 $20,416,3871 CIP Funding Sources Capital expenditures by funding source for the five -year period are shown in Table 2 and the accompanying chart. Funding sources include: Public Utility Funds Customers are billed for services provided by the City's water, sanitary sewer, storm sewer, and street lighting public utilities. Fees charged to customers are based on operating requirements and capital needs to ensure that equipment and facilities are replaced to maintain utility services. Annually the City Council evaluates the needs of each public utility system and establishes rates for each system to meet those needs. A more detailed analysis of the fees and charges and a five -year cash flow projection is provided with each public utility budget section and is included in the Appendix. Note that projected • capital outlay expenditures may include capital items from the operating budget not covered by the CIP. Capital Projects Fund This fund is comprised of transfers from the General Fund, repayment of debt from the Golf Course operating fund, and transfers from liquor operations. Typically the City Council has directed these funds towards municipal facilities such as parks, public buildings and other general purpose needs. The projected five -year cash flow of the Capital Projects Fund is available as part of the fund's budget detail. Special Assessment Collections Properties benefiting from street improvements are assessed a portion of the project costs. Every year the City Council establishes special assessment rates for projects occurring the following year to maintain the relative proportion of special assessments to other funding sources. • City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 3 Infrastructure Construction Fund Prior to 2003, this fund was called the Special Assessment Construction Fund. Neighborhood projects were funded in part from this fund based on transfers and accumulated fund balances. Beginning in 2003, all funding required to finance neighborhood street projects will be transferred to this fund and all costs associated with these projects will be accounted for in the new fund. capital Improvement Program By Funding source The City will continue to budget annual transfers Street Light infrastructure from the General Fund in the amount of $480,000. Storm Utility Construction 2% Fund Drainage Following the fund balance calculation at year- 10% Capital end, additional money from the General Fund has Sanity Sewer 19 "h rojed %Fund usually been available for transfer to the Infrastructure Construction Fund. The projected five -year cash flow of the Infrastructure water Utility Special Construction Fund is available as part of the 15% Municipal State Assessment Aid Collections fund's budget detail. 9% 20% Total 5 Year Proposed Expenditures $20,416,387 Municipal State Aid (MSA) Fund State - shared gas taxes provide funding for street improvements and related costs for those roadways identified as MSA streets. The City has 21 miles of roadway identified as MSA streets and is therefore eligible to receive monies based on this . designation. The annual amount available is slightly more than $900,000 and provides for debt service, maintenance and construction activities within our MSA street system. The projected five -year cash flow of the MSA Fund is available as part of the fund's budget detail TABLE 2 - Capital Improvement Program - Summary by Funding Source I 2003 2004 2005 2006 2007 TOTALI .._....,. -• -- •- •-- • - -,,. _,,... ...._.... ,.. , _ _.,.._ .,._.., ,. _..., ,., __ ...... ,. Water Utility $607,300 $607,450 $641,605 $659,765 $587,230 $3,103,350 Sanitary Sewer Utility $631,790 $565,610 $605,805 $1,078,440 $585,590 $3,467,235 Storm Drainage $410,785 $455,810 $456,845 $331,930 $484,060 $2,139,430 Street Lighting Utility $51,090 $86,820 $85,370 $59,315 $73,270 $355,865 Municipal State Aid $0 $690,000 $156,000 $668,750 $400,000 $1,914,750 Infrastructure Construction Fund $690,747 $660,000 $909,490 $761,775 $843,260 $3,865,272 Capital Projects Fund $376,600 $330,000 $230,000 $315,000 $100,000 $1,351,600 Special Assessment Collections $502,350 $865,000 $835,730 $1,072,325 $883,480 $4,158,885 Other Governments /Funds $ „000 $0 $0 $0 $0 $60,000 TOTAL $3,330,662 $4,260,690 $3,920,845 • $4„947,3001 $3,956,8901 $20,416,387 I Table 3 provides an overview of projects and funding sources for the 2003 -2007 CIP. Annual breakdowns for each project year are accompanied by a brief description of each project. City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 4 Table 3 - Capital Improvement Program 2003 - 2007 • Funding Project Sources Special Infrastructure Capital Water Utility Sewer Utility Storm Sewer Street Light MSA Other Total Project Assessment Construction Projects Fund utility Utility Cost Collections Fund 2003 Central Park $ 50,000 $ 50,000 Grandview Park $ 225,000 $ 225,000 Twin Lakes Study $ 65,000 $ 65,000 73rd Avows $ 64,390 $ 107,955 $ 61,800 $ 58,350 $ 42,530 $ 335,025 Happy Hollow Improvement Project $ 437,960 $ 582,792 $ 395,500 $ 373,440 $ 253,255 $ 51,090 $ 2,094,037 River Bank Stabilization Project $ 100,000 $ 100,000 TH #100 Utilities $ 150,000 $ 100,000 $ 50,000 $ 300,000 Evergreen Park $ 11,600 $ 11,600 Palmer Lake TraiUShingle Creek Trail $ 60,000 $ 60,000 $ 120,000 Aggressive Skate Park $ 30,000 $ 30,000 $ 502,350 $ 690,747 $ 376,600 $ 607,300 $ 631,790 $ 410,785 $ 51,090 $ . $ 60,000 $ 3,330,662 2004 Grandview Park $ 330,000 $ 330,000 Northport Improvement Project $ 600,000 $ 610,000 $ 597,450 $ 555,610 $ 435,810 $ 86,820 $ 340,000 $ 3,225,690 Shingle Creek Pkwy $ 265,000 $ 10,100 $ 10,000 $ 20,000 $ 350,000 $ 655,000 Evergreen Park Sidewalks $ 50,000 $ 50,000 $ 865,000 $ 660,000 $ 330,000 $ 607,450 $ 565,610 $ 455,810 $ 86,820 $ 690,000 $ 4,260,690 2005 Central Park $ 230,000 $ 230,000 Earle Brown Improvement Project $ 109,200 $ 156,000 $ 255,200 Tangletown Improvement Project South 726,530 9 0 $ 641,605 S 605,805 456,845 85,370 $ 3,425,645 SUBTOTAL $ 835,730 $ 909,490 $ 230,000 $ 641,605 $ 605,805 $ 456,845 $ 85,370 $ 156,000 $ 3,920,845 2000 Garden City Park $ 90,000 $ 90,000 Kylawn Park $ 190,000 $ 190,000 Riverdale Park $ 35,000 $ 35,000 Dupont Avenue Improvement Project $ 382,320 $ 113,950 $ 107,500 $ 26,860 $ 268,750 $ 899,380 Humboldt Avenue Improvement Project $ 200,000 $ 100,000 $ 50,000 $ 400,000 $ 750,000 Tangletown Improvement Project North $ 490,005 $ 761,775 $ 445,815 $ 420,940 $ 305,070 $ 59,315 $ 2,482,920 Lift Station #9 $ 200,000 $ 200,000 Lift Station #2 $ 300,000 $ 300,000 SUBTOTAL $ 1,072,325 $ 761,775 $ 315,000 $ 659,765 $ 1,078,440 $ 331,930 $ 59,315 $ 668,750 $ 4,947,300 2007 West Palmer lake Pais $ 100,000 $ 100,000 Rivewood Improvement Project $ 583,480 $ 843,260 $ 567,230 $ 535,590 $ 464,060 $ 73,270 $ 3,106,890 Freeway Blvd Improvernent Project S300,0 $20,000 550.000 $20 ,000 $400,000 $ 790,000 SUBTOTAL $ 883,480 $ 843,260 $ 100,000 $ 587,230 $ 585,590 $ 484,060 $ 73,270 $ 400,000 $ 3,956,890 • City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 5 Project Year 2003 . Funding Project Sources Special Infrastructure Capital Projects Water Utility Sewer Utility Storm Sewer Utility Street MSA Grants Total Project Assessment Construction Fund Light Utility Cost Collections Fund 2003 Central Park $ 50,000 $ 50,000 Grandview Park $ 225,000 $ 225,000 Twin Lakes Study $ 65,000 $ 65,000 73rd Avenue $ 64,390 $ 107,955 $ 61,800 $ 68,360 $ 42,630 $ 335,025 Happy Hollow Improvement Project $ 437,960 $ 582,792 $ 396,500 $ 373,440 $ 253,265 $ 51,090 $ 2,094,037 River Bank Stabilization Project $ 100,000 $ 100,000 TH #100 Utilities $ 150,000 $ 100,000 $ 50,000 $ 300,000 Evergreen Park $ 11,600 $ 11.600 Palmer Lake Trail/Shingle Creek Trail $ 60,000 $ 60,000 $ 120,000 Aggressive Skate Park $ 30,000 $ 30.000 $ 502,350 $ 690,747 $ 376,600 $ 607,300 $ 631,790 $ 410,785 $ 51,090 $ $ 60,000 $ 3,330,662 Central Park Improvements Conversion of several underutilized tennis courts to basketball courts has been recommended by the Park and Recreation Commission. This improvement is part of its master park plan and will provide an additional recreation outlet for youth in the City. Construction will include the removal and renovation of several tennis courts to accommodate basketball courts. All courts will be striped and lined. Grandview Park Improvements Improvements at Grandview Park are directly tied to the construction of a new school building on . current park property, and the eventual construction of park amenities on the existing school site. The City and ISD 286 have entered into a cooperative agreement regarding the school and park improvements. Construction activity will include shared school space, a new lighted hockey rink and general skating area and reconstruction of the tennis courts and basketball court. Evergreen Park Scoreboards will be added to the softball fields. This will complete the improvements to Evergreen Park begun in 2000. Aggressive Skate Park The need for an aggressive skate park has been recognized by the Park and Recreation Commission. In response, a Tier 1 facility will be constructed at a location to be determined. This planned skate park does not add to the risk exposure for insurance purposes but does provide a challenging recreation opportunity for skateboarders and in -line skaters. Construction activities will include the installation of ramps, rails and jumps. Twin Lakes Study This project provides for an engineering review for compliance with NPDES standards as well as improvements in the storm water management district to comply with discharge standards as established by the MPCA and the EPA. Riverbank Stabilization Project This is a joint City[U.S. Army Corps of Engineer project to stabilize the riverbank that, if left unchecked, may erode and expose a city sanitary sewer line. This project provides for placement of a City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 6 rock riprap to stabilize the bank from continued erosion. Estimated City share of the project is • $100,000. The total project cost is estimated at $300,000 with the U.S. Army Corps of Engineers funding the remainder. Relocation of TH 100 Utilities The City share of the cost of the France Avenue relocation project and TH 100 Segment 4 improvements includes the moving of city utilities (water and sewer lines) from the construction area. 73 Avenue Improvement Project Construction activity on this project, which will be funded jointly with the City of Brooklyn Park, will include street replacement, addition of curb and gutter and replacement of water and sanitary sewer as necessary. The section of roadway to be improved runs from Humboldt Avenue on the east to Palmer Lake and Penn Avenue North to the west. Happy Hollow Improvement Project This area has been identified as having multiple needs including street reconstruction, installation of curb and gutter, replacement of aging water and sanitary sewer infrastructure and storm water drainage improvements. The improvement will also evaluate the need for a traffic signal on Brooklyn Boulevard between TH 100 and 49 Avenue North. • City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 7 Project Year 2004 Funding Project Sources Special Infrastructure Capital Projects Water utility Sewer Utility Storm Sewer Street Light MSA Grants Total Project Assessment ConstructionF Fund Utility utility Cost Collections and 2004 Grandview Park $ 330,000 $ 330,000 Northport Improvement Project $ 600,000 $ 610,000 $ 597,450 $ 555,610 $ 435,810 $ 86,820 $ 340,000 $ 3,725,690 Shingle Creek Parkway $ 265,000 $ 10,000 $ 10,000 $ 20,000 $ 350,000 $ 655,000 Evergreen Park Sidewalks $ 50.000 $ 50,000 $ 865,000 $ 660,000 $ 330,000 $ 607,450 $ 565,610 $ 455,810 $ 86,820 $ 690,000 $ 4,260,690 Grandview Park Construction activities will include the installation of lighting systems for a combined football/soccer field, a lighting system for the baseball field, and installation of an off - street trail section with lights. These improvements will complete the planned site improvements constructed in cooperation with ISD 286. Evergreen Park This improvement will include an addition to the existing sidewalk system. The new sidewalk section would run along the eastern boundary of the park adjacent to Camden Avenue, and would run from 70 . to 72 Avenue. Northport Improvement Project This area has been identified as having multiple needs including street reconstruction, installation of of storm curb and gutter, replacement of aging water and sanitary sewer infrastructure and construction � p g g asY drainage improvements as needed. Shingle Creek Parkway Shingle Creek Parkway from I -694 to CR 10 is an MSA roadway that has been placed in the CIP for reconstruction in 2004. This section of roadway is in need of upgrade and reconstruction based on an engineering evaluation of the roadway. Construction activities will include replacement of the existing pavement and concrete curb and replacement of gutters and utilities on an as needed basis. • City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 8 Project Year 2005 Funding Project Sources Special Infrastructure Capital Water Utility Sewer Utility Storm Sewer Street light MSA Other Total Project Assessment ConstructionF Projects Fund Utility Utility Cost Collections and 2005 Central Park $ 230,000 $ 230,000 Earle Brown Improvement Project $ 109,200 $ 156,000 $ 265,200 Tangletown Improvement Project South 726,530 909,490 641,605 5 80 456,845 85,370 $ 3,425,645 SUBTOTAL $ 835,730 $ 909,490 $ 230,000 $ 641,605 $ 605,805 $ 456,845 $ 85,370 $ 156,000 $ 3,920,845 Central Park This improvement provides for the replacement of the existing softball field lighting systems. Construction activity may be reduced if the light poles can be reused in the new system. Earle Brown /Summit Improvement Project This project includes improvements for Earle Brown Drive from Earle Brown Farm West to Summit Drive and Summit Drive, an MSA street, from Shingle Creek Parkway to TH 100. Construction activities will include complete pavement replacement, spot replacement of curb and gutter, and replacement of water and sewer infrastructure as needed. Tangletown Improvement Project -South This area has been identified as having multiple needs including street reconstruction, installation of curb and gutter, replacement of aging water and sanitary sewer infrastructure and construction of storm . drainage improvements as needed. • City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 9 Project Year 2006 Funding Project Sources Special Infrastructure Capital Water Utility Sewer Utility Storm Sewer Street Light MSA Other Total Project Assessment Construction Projects Utility Utility Cost collections Fund Fund 2006 Garden City Park $ 90,000 $ 90,000 Kylawn Park $ 190,000 $ 190,000 Riverdale Park $ 35,000 $ 35,000 Dupont Avenue Improt Project $ 382,320 $ 113,950 $ 107,500 $ 26,860 $ 268,750 $ 899,380 Humboldt Avenue Improvement Project $ 200,000 $ 100,000 $ 50,000 $ 400,000 $ 750,000 Tangletown Improvement Project North $ 490,005 $ 761,775 $ 445,815 $ 420,940 $ 305,070 $ 59,315 $ 2,482,920 Lift Station t9 $ 200,000 $ 200,000 Lift Station #2 $ 300,000 $ 300,E SUBTOTAL $ 1,072,325 $ 761,775 $ 315,000 $ 659,765 $ 1,078,440 $ 331,930 $ 59,315 $ 668,750 $ 4,947,300 Garden City Park Construction activity will include replacement of the existing shelter building with a new structure that includes electric service, bathrooms and picnic facilities. Kylawn Park Construction activities will include the replacement of the existing shelter building with a new structure that includes heat, electric service, bathrooms and picnic facilities, replacement of rink and trail lighting systems and the overlay of existing trail segments. The new shelter building will be consistent with • other destination park facilities, and will be used as a warming house during the skating season. Riverdale Park Construction activity will include the replacement of the existing shelter building with a picnic shelter. Dupont Avenue Improvement Project Dupont Avenue improvements from I -694 to 69 th Avenue North are part of the CIP as a project for 2006. This MSA project includes replacement of curb and gutter, reconstruction of the roadway and replacement of water and sewer infrastructure as needed. Humboldt Avenue Improvement Project Improvements on Humboldt Avenue from 67 1h Avenue North to 69 th Avenue North have been included as part of the CIP for 2006. Construction of this MSA project will include replacement of curb and gutter, reconstruction of the roadway and replacement of water and sewer infrastructure as needed. Tangletown Improvement Project -North This area has been identified as having multiple needs including street reconstruction, installation of curb and gutter, replacement of aging water and sanitary sewer infrastructure and construction of storm drainage improvements as needed. Lift Stations #9 and #2 These projects provide for pump replacement and replacement of the forcemain at Lift Stations #9 and #2 to ensure optimal performance and minimum down time. City of Brooklyn Center Capital Improvement Program 2003 -2007 Page 10 Project Year 2007 Funding Project Sources Special Infrastructure Capital Water Utility Sewer Utility Storm Sewer Street Light MSA Other Total Project Assessment Construction Projects Fund utility Utility Cost Collections Fund 2007 West Palmer Lake Park $ 100,000 $ 100,000 Riverwood Improvement Project $ 583,480 $ 843,260 $ 567,230 $ 535,590 $ 464,060 $ 73,270 $ 3,066,890 Freeway Blvd Improvement Project $300,000 $20,000 $50,000 $20.000 $400,000 $ 790,000 SUBTOTAL $ 883,480 $ 843,260 $ 100,000 $ 587,230 $ 585,590 $ 484,060 $ 73,270 $ 400,000 $ 3,956,890 West Palmer Lake Park Planned improvements include the replacement of the existing shelter building with a new structure that includes heat, electric service, bathrooms and picnic facilities. This new shelter will be consistent with other destination park facilities. Riverwood Improvement Project This is a neighborhood street improvement project that will include reconstruction of roads, installation of curb and gutter and replacement of water and sewer utilities services as necessary. Freeway Boulevard Project Freeway Blvd is an MSA roadway that has been placed in the CIP as an identification item. The segment of Freeway Boulevard that runs from Shingle Creek Parkway to Camden will be improved with replacement of curb and gutter, reconstruction of the roadway and replacement of water and sewer infrastructure as needed. City of Brooklyn Center Capital Improvement Program 2003 -2007 Page I I • ...,mss tl +s ii I. N !s is It is ss Es Is It i! is !s !e If b 3s is It fs is 1 1 Is ;I ! i h N Is If It If 1s h 1r 11 is big 4 (, 1s 1s b L If 1. 11 1 i LOCAL STREET 4 ` \.t `.• %fo .f , i �! -� �' .... INDEX •Y / I L IK r i — �IRa i _ � u _ x Year of Street Reconstruction - - - Under Construction ' Completed 7 - �� X2003 __ .. 2004 2005 2006 2007 >Under Study —2aos 10/02 ICL YN City of Brooklyn Center O ,VT Neighborhood Street Improvement Program w.� ....a ..................... .....!.. ... .... . .- &— ......w .. , • CAPITAL IMPROVEMENT PROGRAM 2003 -2007 APPENDIX Water Utility Fund Rate Analysis 2002 2003 2004 2005 2006 2007 • Revenues Water Service $ 1,225,000 $ 1,262,500 $ 1,300,000 $ 1,337,500 $ 1,375,000 $ 1,412,500 Misc. Operating $ 188,000 $ 225,100 $ 225,000 $ 225,000 $ 225,000 $ 225,000 Misc. Non - operating $ 68,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 Total Revenues $ 1,481,000 $ 1,517,600 $ 1,555,000 $ 1,592,500 $ 1,630,000 $ 1,667,500 Expenditures Personal Services $ 298,292 $ 328,477 $ 344,901 $ 362,146 $ 380,253 $ 399,266 Supplies $ 152,050 $ 159,050 $ 163,822 $ 168,736 $ 173,798 $ 179,012 Services $ 434,655 $ 425,555 $ 438,322 $ 451,471 $ 465,015 $ 478,966 Depreciation $ 433,898 $ 588,100 $ 600,000 $ 620,000 $ 640,000 $ 660,000 Debt Service $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,318,895 $ 1,501,182 $ 1,547,044 $ 1,602,353 $ 1,659,067 $ 1,717,244 Capital Outlay $ 1,425,045 $ 667,550 $ 607,450 $ 641,605 $ 659,765 $ 567,230 Total Cash Requirei $ 2,743,940 $ 2,168,732 $ 2,154,494 $ 2,243,958 $ 2,318,83 $ 2,284,474 Cash Reserve Targi $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 Beginning Cash Bala $ 1,763,546 $ 934,504 $ 871,472 $ 871,978 $ 840,520 $ 791,688 Revenues $ 1,481,000 $ 1,517,600 $ 1,555,000 $ 1,592,500 $ 1,630,000 $ 1,667,500 Expenditures $ (2,743,940) $ (2,168,732) $ (2,154,494) $ (2,243,958) $ (2,318,832) $ (2,284,474) Depreciation Add -bay $ 433,898 $ 588,100 $ 600,000 $ 620,000 $ 640,000 $ 660,000 Ending Cash Balan $ 934,504 $ 871,472 $ 871,978 $ 840,520 $ 791,688 $ 834,714 Additional sums necessary $ 128,528 $ 128,022 $ 159,480 $ 208,312 $ 165,286 to meet Cash Reserve Target Current 2003 2004 2005 2006 2007 Assume a 3% Increa $ 0.98 $ 1.01 $ 1.04 $ 1.07 $ 1.10 $ 1.13 Water Sales $ 1,225,000 $ 1,262,500 $ 1,300,000 $ 1,337,500 $ 1,375,000 $ 1,412,500 Cash Balances $ 934,504 $ 871,472 $ 871,978 $ 840,520 $ 791,688 $ 834,714 Assumptions: Cash basis All assumptions are predicated on Cash Basis presentation. Revenues Rate increases would be 3% per year across the board and are based on 1,250,000 1,000 gallon units billed. All other revenues would remain flat over the five year period. Expenditures Personal services increase at a total rate of 5% per annum. Supplies, Services increase at a total rate of 3% per annum. Depreciation increases at a rate of approximately 3% per annum. Capital outlay is from the CIP for each year in the five year period. • Sewer Utility Fund Rate Analysis 2002 2003 2004 2005 2006 2007 • Revenues Sewer Charges $ 2,646,966 $ 2,725,380 $ 2,804,760 $ 2,884,140 $ 2,963,520 $ 3,042,900 Misc. Operating $ - $ _ $ _ $ _ $ _ $ Misc. Non - operating $ 31,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 Total Revenues $ 2,677,966 $ 2,755,380 $ 2,834,760 $ 2,914,140 $ 2,993,520 $ 3,072,900 Expenditures Personal Services $ 125,152 $ 120,263 $ 126,276 $ 132,590 $ 139,219 $ 146,180 Supplies $ 18,750 $ 20,100 $ 20,703 $ 21,324 $ 21,964 $ 22,623 Services $ 1,649,726 $ 1,865,647 $ 1,921,616 $ 1,979,265 $ 2,038,643 $ 2,099,802 Depreciation $ 250,148 $ 432,100 $ 445,000 $ 460,000 $ 475,000 $ 490,000 Debt Service $ - $ _ $ _ $ _ $ _ $ Total Expenditures $ 2,043,776 $ 2,438,110 $ 2,513,596 $ 2,593,179 $ 2,674,826 $ 2,758,605 Capital Outlay $ 1,396,315 $ 633,390 $ 565,610 $ 605,805 $ 1,078,440 $ 535,590 Total Cash Requirei $ 3,440,091 $ 3,071,500 $ 3,079,206 $ 3,198,984 $ 3,753,266 $ 3,294,195 Cash Reserve Targ $ 950,000 $ 950,000 $ 950,000 $ 950,000 $ 950,000 $ 950,000 Beginning Cash Bala $ 1,003,252 $ 491,275 $ 607,255 $ 807,809 $ 982,965 $ 698,219 Revenues $ 2,677,966 $ 2,755,380 $ 2,834,760 $ 2,914,140 $ 2,993,520 $ 3,072,900 Expenditures $ (3,440,091) $ (3,071,500) $ (3,079,206) $ (3,198,984) $ (3,753,266) $ (3,294,195) Depreciation Add -ba $ 250,148 $ 432,100 $ 445,000 $ 460,000 $ 475,000 $ 490,000 Ending Cash Balam $ 491,275 $ 607,255 $ 807,809 $ 982,965 $ 698,219 $ 966,924 Additional sums necessary $ 342,745 to meet Cash Reserve Target Current 2003 2004 2005 2006 2007 Assume a 3% Increa $ 2.00 $ 2.06 $ 2.12 $ 2.18 $ 2.24 $ 2.30 Sewer Charges $ 2,500,000 $ 2,725,380 $ 2,804,760 $ 2,884,140 $ 2,963,520 $ 3,042,900 Cash Balances $ 491,275 $ 607,255 $ 807,809 $ 982,965 $ 698,219 $ 966,924 Assumptions: Cash basis All assumptions are predicated on Cash Basis presentation. Revenues Rate increases would be 3% per year across the board based on 1,323,000 1,000 gallon units billed. All other revenues would remain flat over the five year period. Expenditures Personal services increase at a total rate of 5% per annum. Supplies, Services increase at a total rate of 3% per annum. Depreciation increases at a rate of approximately 3% per annum. Capital outlay is from the CIP for each year in the five year period. Storm Sewer Utility Rate Analysis 2002 2003 2004 2005 2006 2007 Revenues Storm Sewer Fees $ 1,196,000 $ 1,235,000 $ 1,274,000 $ 1,313,000 $ 1,352,000 $ 1,391,000 Misc. Operating $ - $ - $ - $ - $ - $ Misc. Non - operating $ 15,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Total Revenues $ 1,211,000 $ 1,245,000 $ 1,284,000 $ 1,323,000 $ 1,362,000 $ 1,401,000 Expenditures Personal Services $ - $ - $ - $ - $ - $ - Supplies $ 500 $ 20,500 $ 21,115 $ 21,748 $ 22,401 $ 23,073 Services $ 157,407 $ 236,484 $ 243,579 $ 250,886 $ 258,412 $ 266,165 Depreciation $ 182,695 $ 326,600 $ 335,000 $ 344,000 $ 353,000 $ 362,000 Debt Service $ 240,850 $ 239,540 $ 238,250 $ 236,210 $ - $ - Total Expenditures $ 581,452 $ 823,124 $ 837,944 $ 852,844 $ 633,813 $ 651,238 Capital Outlay $ 1,154,790 $ 410,785 $ 455,810 $ 456,845 $ 331,930 $ 464,060 Total Cash Requires $ 1,736,242 $ 1,233, $ 1,293,754 $ 1,309,6 $ 965,743 $ 1,115,298 Cash Reserve Targi $ 540,000 $ 540,000 $ 540,000 $ 540,000 $ 540,000 $ 540,000 Beginning Cash Bala $ (21,315) $ (363,862) $ (26,171) $ 299,075 $ 656,386 $ 1,405,643 Revenues $ 1,211,000 $ 1,245,000 $ 1,284,000 $ 1,323,000 $ 1,362,000 $ 1,401,000 Expenditures $ (1,736,242) $ (1,233,909) $ (1,293,754) $ (1,309,689) $ (965,743) $ (1,115,298) Depreciation Add -ba $ 182,695 $ 326,600 $ 335,000 $ 344,000 $ 353,000 $ 362,000 Ending Cash Balan, $ (363,862) $ (26,171) $ 299,075 $ 656,386 $ 1,405,643 $ 2,053,345 Additional sums necessary $ 566,171 $ 240,925 None None None to meet Cash Reserve Target Current 2003 2004 2005 2006 2007 Assume a 3% Increa $ 46.00 $ 47.50 $ 49.00 $ 50.50 $ 52.00 $ 53.50 Storm Sewer Fees $ 1,196,000 $ 1,235,000 $ 1,274,000 $ 1,313,000 $ 1,352,000 $ 1,391,000 Cash Balances $ (363,862) $ (26,171) $ 299,075 $ 656,386 $ 1,405,643 $ 2,053,345 • To sustain a $540,000 cash balance, a 3% rate increase would meet the requirement in 2005. Note: The Storm Sewer Utility Fund had net accounts receivables of $258,909 and a due to the Water Utility Fur of $21,315 as of December 31, 2001. Assumptions: Cash basis All assumptions are predicated on Cash Basis presentation. Revenues Rate increases would be 3% per year across the board based on the current rates and charges.O23 All other revenues would remain flat over the five year period. Expenditures Personal services increase at a total rate of 5% per annum. Supplies, Services increase at a total rate of 3% per annum. Depreciation increases at a rate of approximately 3% per annum. Capital outlay is from the CIP for each year in the five year period. Street Light Utility F Rate Analysis 2002 2003 2004 2005 2006 2007 Revenues • Street Light Fees $ 203,706 $ 205,575 $ 207,465 $ 209,356 $ 211,274 $ 213,191 Misc. Operating $ - $ _ $ _ $ - $ _ $ Misc. Non - operating $ 500 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Total Revenues $ 204,206 $ 215,575 $ 217,465 $ 219,356 $ 221,274 $ 223,191 Expenditures Personal Services $ - $ _ $ $ $ $ _ Supplies $ - $ 2,500 $ $ $ _ $ Services $ 146,000 $ 145,000 $ 149,350 $ 153,831 $ 158,445 $ 163,199 Depreciation $ - $ _ $ _ $ - $ _ $ _ Debt Service $ - $ _ $ _ $ - $ $ _ Total Expenditures $ 146,000 $ 147,500 $ 149,350 $ 153,831 $ 158,445 $ 163,199 Capital Outlay $ - $ 51,090 $ 86,820 $ 85,370 $ 59,315 $ 73,270 Total Cash Requires $ 146,000 $ 198,590 $ 236,170 $ 239,201 $ 217,760 $ 236,469 Cash Reserve Targi $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Beginning Cash Bala $ - $ 58,206 $ 75,191 $ 56,486 $ 36,641 $ 40,155 Revenues $ 204,206 $ 215,575 $ 217,465 $ 219,356 $ 221,274 $ 223,191 Expenditures $ (146,000) $ (198,590) $ (236,170) $ (239,201) $ (217,760) $ (236,469) Depreciation Add -ba, $ - $ _ $ _ $ - $ _ $ _ Ending Cash Balan $ 58,206 $ 75,191 $ 56,486 $ 36,6 $ 40,155 $ 26,877 Additional sums necessary $ (25,191) $ (6,486) $ 13,359 $ 9,845 $ 23,123 to meet Cash Reserve Target Assume a 1% Increa Current 2003 2004 2005 2006 2007 Residential -per unit E $ 12.00 $ 12.10 $ 12.20 $ 12.30 $ 12.40 $ 12.50 All others users $ 190.94 $ 192.85 $ 194.80 $ 196.75 $ 198.75 $ 200.75 Total Fees $ 203,706 $ 205,575 $ 207,465 $ 209,356 $ 211,274 $ 213,191 ® Street Light Fees $ 203,706 $ 205,575 $ 207,465 $ 209,356 $ 211,274 $ 213,191 Cash Balances $ 58,206 $ 75,191 $ 56,486 $ 36,641 $ 40,155 $ 26,877 and To sustain a $50,000 cash balance, a rate increase in excess of 3% would be required. Assumptions: Cash basis All assumptions are predicated on Cash Basis presentation. Revenues Rate increases would be 3 %/ year across the board based on customer base of 8,415 residential customers an All other revenues would remain flat over the five year period. Expenditures Personal services increase at a total rate of 5% per annum. Supplies, Services increase at a total rate of 3% per annum. Depreciation increases at a rate of approximately 3% per annum. Capital outlay is from the CIP for each year in the five year period. • CITY OF BROOKLYN CENTER • CAPITAL PROJECT FUNDS Cash Flow Infrastructure Construction Fund Infrastructure Construction Fund (Formerly the Special Assessment Construction Fund) 2002 2003 2004 2005 2006 2007 Revenues Transfer from Water Utility $ 1,245,545 $ 607,300 $ 607,450 $ 641,605 $ 659,765 $ 567,230 Transfer from Sewer Utility $ 1,312,015 $ 631,790 $ 565,610 $ 605,805 $ 1,078,440 $ 535,590 Transfer from Storm Sewer $ 802,830 $ 410,785 $ 455,810 $ 456,845 $ 331,930 $ 464,060 Transfer from Street Light $ - $ 51,090 $ 88,620 $ 85,370 $ 59,315 $ 73,270 Transfer from General Fund $ 705,000 $ 480,000 $ 705,000 $ 705,000 $ 705,000 $ 705,000 Special Assessments $ 1,689,755 $ 502,350 $ 865,000 $ 835,730 $ 1,072,325 $ 583,480 Misc Revenue $ 65,000 $ 107,000 $ 130,000 $ 118,000 $ 111,000 $ 92,000 Total Revenue $ 5,820,145 $ 2,790,315 $ 3,417,490 $ 3,448,355 $ 4,017,775 $ 3,020,630 Expenditures Personal Services $ _ $ _ $ $ _ $ _ $ _ Supplies $ _ $ $ _ $ $ _ $ _ Services $ _ $ _ $ $ _ $ $ _ Depreciation $ _ $ $ _ $ _ $ _ $ _ Debt Service $ _ $ _ $ $ _ $ _ $ _ Total Expenditures $ _ $ $ _ $ _ $ _ $ Capital Outlay $ 3,360,390 $ 2,954,062 $ 3,930,690 $ 3,690,845 $ 4,632,300 $ 3,066,890 Total Cash Requirements $ 3,360,390 $ 2,954,062 $ 3,930,690 $ 3,690,845 $ 4,632,300 $ 3,066,890 Beginning Cash Balance $ 1,114,385 $ 3,574,140 $ 3,410,393 $ 2,897,193 $ 2,654,703 $ 2,040,178 Revenues $ 5,820,145 $ 2,790,315 $ 3,417,490 $ 3,448,355 $ 4,017,775 $ 3,020,630 Expenditures $ (3,360,390) $ (2,954,062) $ (3,930,690) $ (3,690,845) $ (4,632,300) $ (3,066,890) • Depreciation Add -back $ - $ _ $ _ $ _ $ - $ - Ending Cash Balance $ 3,574,140 $ 3,410,393 $ 2,897,193 $ 2,654,703 $ 2,040,178 $ 1,993,918 • ® CITY OF BROOKLYN CENTER CAPITAL PROJECT FUNDS Cash Flow Capital Projects Fund Capital Projects Fund 2002 2003 2004 2005 2006 2007 Revenues Transfer In General Fund $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 Transfer In Liquor Fund $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Debt Payment Golf Course $ 70,000 $ 55,000 $ 55,000 $ 55,000 $ 55,000 $ 55,000 Misc Revenue $ 15,000 $ 9,500 $ 9,000 $ 12,000 $ 11,500 $ 18,000 Total Revenue $ 310,000 $ 289,500 $ 289,000 $ 292,000 $ 291,500 $ 298,000 Expenditures Personal Services $ - $ Supplies $ $ Services $ - $ - Depreciation $ - $ Debt Service $ $ $ - $ $ - $ Total Expenditures $ - $ - $ $ - $ $ Capital Outlay $ 1,207,800 $ 376,600 $ 330,000 $ 230,000 $ 315,000 $ 100,000 Total Cash Requirements $ 1,207,800 $ 376,600 $ 330,000 $ 230,000 $ 315,000 $ 100,000 Beginning Cash Balance $ 1,341,292 $ 443,492 $ 356,392 $ 315,392 $ 377,392 $ 353,892 Revenues $ 310,000 $ 289,500 $ 289,000 $ 292,000 $ 291,500 $ 298,000 Expenditures $ (1,207,800) $ (376,600) $ (330,000) $ (230,000) $ (315,000) $ (100,000) Depreciation Add -back $ - $ - $ - $ - $ - $ Ending Cash Balance $ 443,492 $ 356,392 $ 315,392 $ 377 392 $ 353,892 $ 551,892 • • CITY OF BROOKLYN CENTER ® CAPITAL PROJECT FUNDS Cash Flow MSA Fund MSA Fund 2002 2003 2004 2005 2006 2007 Revenues State Shared Revenue $ 932,968 $ - $ 690,000 $ 156,000 $ 688,750 Misc Revenue $ 15,000 $ 16,000 $ 16,000 $ 16,000 $ 17,000 $ 18,000 Total Revenue $ 947,968 $ 16,000 $ 706,000 $ 172,000 $ 705,750 $ 18,000 Expenditures Personal Services $ _ $ Supplies $ $ Services $ Depreciation $ $ Debt Service $ _ $ $ _ $ _ $ _ $ Total Expenditures $ _ $ _ $ _ $ _ $ _ $ Capital Outlay $ - $ $ 690,000 $ 156,000 $ 688,750 $ - Total Cash Requirements $ - $ - $ 690,000 $ 156,000 $ 688,750 $ - Beginning Cash Balance $ 512,714 $ 1,460,682 $ 1,476,682 $ 1,492,682 $ 1,508,682 $ 1,525,682 Revenues $ 947,968 $ 16,000 $ 706,000 $ 172,000 $ 705,750 $ 18,000 Expenditures $ - $ - $ (690,000) $ (156,000) $ (688,750) $ - Depreciation Add -back $ _ $ _ $ _ $ _ $ _ $ _ Ending Cash Balance $ 1,460,682 $ 1,476,682 $ 1,492,682 $ 1,508,682 $ 1,525,682 $ 1,543,682 • City Council Agenda Item No. 8b City of Brooklyn Center A Millennium Community • To: Mayor Kragness and Council Members Ricker, Lasman, Nelson, and Peppe From: Michael J. McCauley City Manager Date: December 3, 2002 Re: 2003 General Fund Budget OVERVIEW: On September 9th, the City Council adopted the preliminary 2003 budget and preliminary tax levy: HRA $213,562 PERA Levy $16,337 EDA 0 General Fund ( &debt) $10,125,388 $10,355,287 O The 2003 budget continues several changes in presentation and substance implemented in 1997. The budget has been developed, consistent with City Council direction, on the premise that bonds will not be issued in 2003 for street projects or in the future, where such projects represent a continuing replacement effort, as opposed to buildings or other major capital projects that are not an annual effort. (This policy eliminates substantial extra costs that would be incurred for interest and issuance costs over the life of the bonds.) This premise is uncertain however, due to the uncertainty as how the State's projected budget shortfall will be addressed. City revenues from the State may be substantially impacted after the City's budget has been adopted. If the City loses substantial revenues in 2003, it would not be able to sustain its current level of infrastructure replacement without using debt (which is outside levy limits), or greatly reducing service levels. The 2003 proposed budget places all City General Fund and Debt Service real estate taxes in the General Fund, with a corresponding transfer out for the payment of the city's portion of debt service. This allows for a clearer picture of the total city real estate tax levy. The real estate taxes levied by the separate legal entities of the HRA and EDA are set forth in their respective budgets. There is no levy proposed for the EDA in 2003. The numbering system for the budget was modified in 2002 for the conversion to the new Logis financial system. For 2003, several divisions have been combined to simplify the presentation and to eliminate arbitrary distinctions between maintenance and operations. Thus, Park maintenance (4250 1) incorporates the former Public Works Park Facilities, Public Works Park Grounds, Public Works Recreation Programs, and Public Works Ice and Hockey Rinks. Similarly, Street Maintenance now includes Snow and Ice Control. Public Works 1 6301 Shingle Creek Parkway Recreation and Community Center Phone & TDD Number Brooklyn Center, MN 55430 -2199 (763) 569 -3400 City Hall & TDD Number (763) 569 -3300 FAX (763) 569 -3434 FAX (763) 569 -3494 www. cityo fbrooklyncenter. org Administration/Engineering has combined the Administration and Engineering divisions into one • division. We can still track individual expenditures by subcategories to analyze time or monies spent on specific activities such as snow removal. The budget provides for 157 full time positions in all funds, a decrease of 3 positions from the 2002 budget. The 2002 budget reduced the number of full time positions by 4 through reorganizations. The mix of full time and part -time employees is an ongoing process of balancing needs and the best mechanisms to meet those needs through personnel configurations. The 2003 budget reflects the following changes: - Re- configuring the Public Works Superintendent job into Deputy Public Works Director - Re- configuring the Human Resources Specialist position into the position of Director of Human Resources - Combining the Payroll Technician/IT Assistant position with the Public Works Specialist position - Revising the Administrative Specialist position to assume more general administrative duties, especially in the area of Human Resources (the position would be reclassified from exempt from overtime to eligible for overtime the net result would be a $19 per month decrease in the top of the range for the position; this position has been left vacant pending reorganization in Finance and Public Works to keep the changes cost neutral and retain flexibility) - Revising the title for the Assistant City Manager to Assistant City Manager /Director of • Operations to more accurately reflect the oversight of EBHC and liquor. Administrative service charges allocate $354,084 of personnel costs from the General Fund to various enterprise funds for management, engineering, and financial services. The breakdown of those charges is set forth in the narrative for Budget Code 49270. The administrative service charges are at roughly the same level as in past years. $330.000 is budgeted for engineering reimbursement for construction project work charged against construction projects. The difference in presentation from the pre -1997 budget is that these reimbursements and administrative service charges are set forth in a separate division ( 9474 Reimbursement from Other Funds), rather than as a contra charge within the various departments. The goal of this presentation shift is to more easily understand the personnel costs in each department and the charging out of services. With the changes to Government Accounting Standards Board #34, we will be making changes to the presentation and allocations to conform with the accounting changes that will depart from current practices. REVENUE OVERVIEW For 2003, the General Fund budget proposes an overall increase of $253,850 or 1.68 %. The major influences on revenue are levy limits of .787% and budgetedng for a full year of operations at the Community Center following partial years during reconstruction. Recreation revenues account for $75,675 of the increased revenues for a net increase of $178,175 or 1.18 %. Another influence on revenues is a change in presentation to place reimbursement payments into the budget as revenues, • 2 • rather than using them to offset expenses. Mr. Sell discovered a few areas in police and after school grants where this was still occurring. The result is a change in miscellaneous revenue (4606) from $15,000 in 2002 to $75,000 in 2003. Since these revenues were offsetting expenditure, the impact was on unspent monies in the budget at the end of the year through the reduction of expenditures below budget due to the offsetting revenues being credited against the expense. The real growth in revenues for 2003 is .7798 %. State Aids were increased 229,345 from 2002. State aid was 28.7% of the 2001 budget (18% in 2002) and will be 19.5% of the 2003 budget. The impact of the City's levy will be the same across the four school districts, but the school district levies vary widely among the four districts. The impact of voter approved school referenda will have widely varied impacts on homeowners based on which district they live in. The Brooklyn Center (286) District will have very substantial tax increases due to their referenda. The following chart shows the General Fund 2003 budget revenue sources: Genera] Fund Revenues 2003 Real Estate Taxes 64.0 %r interest - — 1.6% Court Fines 1.3% Rec. & Comm. Center Fees 4.2% Charge for Service Public Safety Charges J 0.2°% 0.1 Misc. Taxes J State Aids 4.6% 19.5% Misc. Revenue L Licenses & Permits 0.5% 4.0% 3 • EXPENDITURE OVERVIEW Personnel, equipment, and computer teclulology are the driving forces behind increased costs in the General Fund budget. As discussed in prior Council budget work sessions, the priorities for expenditures are: 1) Maintaining current staffing and service levels 2) Maintaining the existing infrastructure 3) Neighborhood street program 4) Enhancements CITY COUNCIL GOALS Goals are not in any order of priority. Goal 1: Promote the Inclusion of All Residents in Brooklyn Center's Community Life By: ➢ emphasizing opportunities to include all residents in the community's activities and plans. t Goal 2: Support Brookdale Redevelopment By: ➢ use of tax- increment financing monitoring developer performance and project completion. Goal 3: Continue and Improve Code Enforcement and Compliance Activities By: ➢ coordinated efforts of the police and community development departments ➢ increased effort and focus on high- density areas, while continuing neighborhood enforcement ➢ continuing to evaluate additional approaches to achieving improved compliance increased enforcement of noise ordinances; barking dogs and other noise generating nuisances. Goal 4: Increase Fighting Crime Proactively By: ➢ continuing high visibility of police in neighborhoods and apartment zn complexes Neighborhood Watch Programs ➢ including public safety information in all City newsletters. Goal 5: Actively Support Northeast Comer of W 1 Avenue and Brooklyn Boulevard Redevelopment By: ➢ completing project and monitoring developer performance. ® 4 • Goal 6: Continue and Implement Long-Term Financial Planning Within the Constraints Imposed by State Legislature By: ➢ continued five -year planning for utilities and capital improvements ➢ reviewing and developing contingency planning continuing to evaluate the City's financial priorities. Goal 7: Support and Promote Major Road and Street Improvement Projects By: completing Brooklyn Boulevard project north of 65 advocate for Hennepin County's completion of Brooklyn Boulevard south of 65` completing Brooklyn Boulevard project with the County in the year 2002 and streetscaping in 2003 Highway 100: continuing to support and participate in the North Metro Mayor's Highway 100 Council; keeping project schedule with Mn /DOT ➢ supporting and participating in the Interstate 694 widening project, with improved sound walls, in a manner advantageous to the City of Brooklyn Center. Goal 8: Support Phase III of Joslyn Site Development By: ➢ working with the developer to complete Phase IIl. Goal 9: Continuing Traffic Enforcement Efforts and Expand Information Available to the Public By: • ➢ continuing enforcement efforts through multiple resources ➢ continuing and expanding information to the public on traffic safety and calming efforts ➢ enforcement of noise ordinances as they relate to noise originating from vehicles and vehicular use Goal 10: Utilize Recommendations Developed in the Opportunity Site Process to Adopt a Vision and Plan for Brooklyn Center's Central Business District By: ➢ additional public input on directions and priorities for development and redevelopment of the Central Business District ➢ establishing specific development priorities for the next five -ten years ➢ modifying and updating the Comprehensive Plan consistent with the results of public input and planning processes. Some specific ways the budget supports those goals are as follows: City Council Goals are supported by personnel levels to undertake the projects and provide support to the City Council in achieving the goals, as well as Economic Development Authority operations. Goal 1 is included throughout the administration of the budget and development activities. • 5 • Goal 2 is supported by personnel in Administration and Community Development and the experimental trash pick -up plan for 2003. Goal 3 is supported by continued funding of code enforcement. The full -time liaison position is in the budget. The police budget reflects funding for temporary support for the annual code enforcement sweep. Goal 4 is supported by continued funding of police positions and the newsletter publication. Goals 5 & 10 are supported in the funding for the EDA, Community Development, and Administration. Goals 7 and 8 are supported by funding for the Public Works Department, the Economic Development Authority and the Capital Projects Fund. Goal 9 is supported by funds for the police department and the department's commitment to increased and systematic traffic enforcement. SPECIFIC BUDGET ISSUES 1. CITY COUNCIL t The annual audit and all commission related expenses are combined in the City Council budget. The amount of money included for conferences and training allows for facilitated council work /goal setting sessions and the implementation of the council policy on training. The budget supports each council member having the ability to attend state conferences such as the League of Minnesota Cities Annual conference and provides funding for the Mayor and 2 Council Members on a rotating basis to attend 1 national conference. 2. SOCIAL SERVICES The budget reflects the allocation of resources for joint powers agreements and purchased services. As determined by the City Council, the total allocation contained in the budget for social services is $93,105. 3. PERSONNEL The budget contains a general 3 % increase in wages. The rising cost of health insurance is putting pressure on personnel costs. The 2003 budget incorporates an increase in the City's contribution to health insurance from $485 in 2002 to $500 in 2003. To be competitive withthe contributions made by comparable cities, this may require adjustment. Wages and benefits account for 60.4% of the 2003 budget. as compared to the 61.7% of the 2001 budget and 59.1 % of the 2002 budget. ® 6 • Union contracts for 2003 are still in negotitation. 4. CAPITAL PROJECTS FUND and SPECIAL ASSESSMENT CONSTRUCTION FUND TRANSFER Capital Projects Fund Transfer is maintained at the increased 2001 level of $125,000. The transfer to the Infrastructure Construction Fund (which is used for the neighborhood street program) is at the 2002 increased amount of $480,000, an increase from $409,044 in 2001 and $394,197 in 2000. The need to increase funding to keep pace with increased construction costs requires continuing identification and increased of resources for the neighborhood construction program. We are also reviewing the allocation of engineering costs that are supported by this transfer. 5. COMPUTERS/LOGISIWEB SITE This area continues to increase in cost. The primary increase in 2002 and carried over into 2003 relate to Logis charges for a new police system. The police charges are estimated at $86,000 per year for 3 years beginning in 2002. 6. LEGAL The 2003 budget has been increased by $10,000.2002 expenditures will be over budget. It is difficult • to gauge whether the increase in this area will be sufficient. 7. POLICE Police costs rose 11.24% in 2002. Those increases related to personnel costs and have been continued in 2003. One area of increase in 2003 is in part-time wages for community service officers. The 2002 budget identified a full -time equivalency for conununity service officers that was not budgeted in part -time wages to equal the planned staffing level. 8. YEAR 2000 CELEBRATION /CIVIC EVENTS The budget contains some monies for continuation of this celebration. 9. COMMUNICATIONS Newsletters will be mailed 6 times in 2003 pursuant to the City Council's directive a few years ago to increase the frequency of these communications to residents. CENTRAL GARAGE Central Garage charges are higher in 2003 to reflect increased fuel charges and increased funding for • 7 • replacement charges. Replacement charges are revised to more closely approximate replacement rather than historical cost. While not part of the General Fund, Central Garage charges have a profound impact on the General Fund. When the Central Garage was instituted full replacement of equipment was not funded, since charges for depreciation had not accumulated for equipment being replaced prior to full accumulation of depreciation charges necessary for replacement. The goal is to have replacement fully funded in order to fully implement the central garage concept. As part of the implementation, several changes were incorporated into the General Fund budget in 1997: 1) interest earned in the fund has been spread out against the individual pieces of equipment 2) items having a value below $5,000 have been removed from the central garage fund replacement schedule (items below $5,000 for garage use, as opposed to other departments, will still be budgeted, but not on a depreciation schedule) 3) police vehicles are sold rather than recycled in the fleet; this reduces the cost of squads to the police by giving them credit for the sale proceeds and eliminating charges previously levied against them to refurbish squads for use in the fleet; maintenance costs and fuel costs for other divisions should decrease; initial results indicate that the projected benefits are occurring: sale of used squads is at anticipated levels; anticipated reduced operating costs from this shift will have to be monitored over time as recently purchased new vehicles used in departments (rather than using old squads) have little or no repair costs. In 2003, we will be shifting to black and white squads in response to a request from the police labor • management committee. This will increase the cost of squads and decrease their re -sale value for a total cost per squad in the $500 to $600 range. PARKS The Capital Improvement Plan provides a five year plan for park improvements. The five year plan finished the replacement of playground equipment and inventoried the life expectancy of the major components of the park facilities and improvements. In 2001 the Park & Recreation Commission completed a series of meetings in areas of the City seeking input on park planning. The Capital Improvement Plan incorporates the work of the Park & Recreation Commission to fund destination park improvements that would serve the entire city, along with the neighborhood parks. II. ENTERPRISE AND OTHER FUNDS EARLE BROWN HERITAGE CENTER The 2003 budget for operations projects operational self- sufficiency and some capital investment. Funding for trade shows and directed sales for conferences is continued. Those goals will be met in the 2002 budget year and are budgeted to be met in 2003. WATER, SEWER AND STORM SEWER FUNDS • These enterprise funds, pursuant to the 5 year plans, are anticipated to cash flow operations and capital needs with rate increases. The 2003 budget includes the adopted increases in sewer and storm sewer rates. Increases were adopted to maintain the fiscal health of these funds and to reflect the changed methodology of estimating utility replacement needs in connection with neighborhood street reconstruction projects. Estimates now assume replacement of all water and sewer lines in a neighborhood street reconstruction project area based on recent experience where the amounts of line replacement have been higher than previous estimates. GOLF FUND The golf course budget anticipates sufficient funds for its operations from operating revenues. The plan adopted by the City Council in 1998 is continued. This 20 year plan creates sufficient capital reserves to address equipment replacement issues and pay down the principal on the original construction loan. Operations in 2001 and 2002 were below projections due to poor weather and have impacted financial performance. A 3" consecutive year of poor weather would impact the fund's health and ability to meet its repayment plans. LIQUOR FUND The budget reflects the new leased facility at the Cub Foods development opened in 2000. The leased facility on Brooklyn Boulevard and the Humboldt store were closed in 2000. The leased • Northbrook facility was closed in 2001 when we were unable to negotiate a satisfactory short term extension for the lease. The Humboldt facility was leased to Independent School District #286 on a lease /purchase agreement. The operation of one facility is meeting the profit goals at a level similar to that with 3 stores. ECONOMIC DEVELOPMENT AUTHORITY AND HOUSING & REDEVELOPMENT AUTHORITY The revenues from the Housing & Redevelopment Authority are transferred to the Economic Development Authority to carry out redevelopment and housing purposes. Capital projects are not budgeted in the EDA fund, since the revenues and expenditures are dependent on many variables affecting amounts and timing. FUTURE ISSUES/PROJECTIONS An issue facing the organization is creating a workforce that reflects the diversity of the community. We have been working on this, especially through minority hiring fairs and the cadet program. The work plan for COOP Northwest will work on joint efforts in this area beyond the police component. We are also reviewing the impacts of increased health insurance costs on the funding for retiree benefits. The rising cost of health insurance and the rate of wage increases, as discussed previously, 9 • are also significant future issues. The largest issue facing the City is the resolution of the State's budget shortfall and how that resolution will impact cities. The 2003 budget may need to be revisited to deal with reduced revenues due to that State shortfall. SUMMARY The budget reflects a serious effort on the part of the department heads to operate within the fiscal constraints facing the City. The predictability of the City's revenue stream in the future continues to be uncertain. The recent Legislative sessions have created more uncertainty and inability to project future revenues and expenditures. The budget continues the lack of an EDA levy that occurred in 2002 in response to levy limits. The budget continues a return to a format that states expenditures in a fashion that is easier to track, places all general fund tax revenues in the General Fund, allocates most full -time employees as full persons within departments, reduces the number of divisions greatly, uses line -item detail, and provides more information regarding the planned use of monies than the previous budget. The budget reflects City Council goals and direction. I would like to thank the many staff members who participated in the development of the budget. • • 10 • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION APPROVING A FINAL TAX CAPACITY LEVY FOR THE GENERAL FUND, DEBT SERVICE FUNDS, AND A MARKET VALUE TAX LEVY FOR THE HOUSING AND REDEVELOPMENT AUTHORITY FOR 2003 WHEREAS, the City Council of the City of Brooklyn Center is the governing body of the City of Brooklyn Center; and WHEREAS, Minnesota Statutes require that the final property tax levy be provided to the Hennepin County Auditor no later than December 27, 2002; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota that a tax is hereby levied on all taxable real and personal property within the City of Brooklyn Center for the purpose and sums as follows: General Fund $ 9,081,894 Special Levy -PERA $ 16,337 1994 B- General Obligation Improvement Bonds $ 66,851 1995 B- General Obligation Improvement Bonds $ 73,522 1996 A- General Obligation Improvement Bonds $ 121,073 1997 A- Police and Fire Building Bonds $ 782,048 Subtotal General Fund, Special Levy $10,141,725 and Debt Service Housing and Redevelopment Authority $ 213,562 Subtotal Authorities $ 213,562 Total Levy $10,355,287 Date Mayor ATTEST: City Clerk The motion for adoption of the forgoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against same: whereupon said resolution was declared duly passed and adopted. I Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ESTABLISHING A FINAL MARKET VALUE LEVY FOR THE PURPOSE OF DEFRAYING THE COST OF OPERATION, PROVIDING INFORMATIONAL SERVICES AND RELOCATION ASSISTANCE PURSUANT TO THE PROVISIONS OF MINNESOTA STATUTES CHAPTER 469.033 FOR THE CITY OF BROOKLYN CENTER HOUSING AND REDEVELOPMENT AUTHORITY FOR FISCAL YEAR 2003 WHEREAS, Minnesota Statutes require that the final property tax levy be provided to the Hennepin County Auditor no later than December 27, 2002 for taxes payable in calendar year 2003; and WHEREAS, the City Council has received a resolution from the Housing and Redevelopment Authority of the City of Brooklyn Center establishing the final levy of the City of Brooklyn Center Housing and Redevelopment Authority for fiscal year 2003; and WHEREAS, the City Council of the City of Brooklyn Center, pursuant to the provisions of Minnesota Statutes 469.033 Subdivision 6 must certify the final property tax levy p Y P p Y Y resolution of the Housing and Redevelopment Authority of the City of Brooklyn Center. NOW THEREFORE BE IT RESOLVED b the City Council of the City of City > Y Y Y Y of Brooklyn Center, Minnesota that a special tax is hereby levied on all taxable real and personal property within the City of Brooklyn Center at the rate of 0.0144% of the total market value of real and personal property situated within the corporate limits of the City of Brooklyn Center that is not exempted by law. BE IT FURTHER RESOLVED that the property tax levied under this resolution be used for the operations and activities of the Housing and Redevelopment Authority of the City of Brooklyn Center pursuant to Minnesota Statutes Chapter 469.001 to 469.047. Date Chair The motion for adoption of the forgoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against same: whereupon said resolution was declared duly passed and adopted. • • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 GENERAL FUND BUDGET WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that revenues and appropriations for the General Fund for 2003 shall be: Revenues and Other Sources General Fund Property Taxes $10,141,725 Less amount for uncollectable ($304,251) Sales Tax- Lodging Receipts $700,000 Licenses and Permits $612,720 Intergovernmental Revenue $2,999,185 General Government- Charges for Services $24,620 Public Safety - Charges for Services $17,450 CARS- Charges for Services Recreation Fees $641,072 • Fines and Forfeits $200,000 Miscellaneous Revenue $375,750 Total General Fund Revenues $15,408,271 Appropriations and Other Uses General Fund Divisions /Departments /Activities: General Government $2,016,035 General Government Buildings $550,344 Public Safety $6,222,250 Public Works $2,964,216 CARS $1,427,860 Community Development $423,085 Convention and Tourism $332,500 Social Services $93,105 Risk Management $172,301 Central Services and Supplies $334,915 Civic Events $7,250 Reimbursement from Other Funds ($784,084) Transfer Out - Capital Project $125,000 Transfer Out - Infrastructure Construction $480,000 Transfer Out -Debt Service $261,446 Transfer Out - Police and Fire Bldg Bonds $782,048 Total General Fund Appropriations $15,408,271 • ® RESOLUTION NO. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. • • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 SPECIAL REVENUE FUND BUDGETS WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that appropriations for the Special Revenue Fund Budgets for 2003 shall be: Revenues and Other Sources Special Revenue Funds Economic Development Authority $233,405 Housing and Redevelopment Authority $207,155 (Net of uncollectable taxes) Community Development Block Grant $250,000 Police Drug Forfeiture Fund $20,000 City Initiatives Grant Fund $50,000 TIF District 42 $931,861 TIF District #3 $2,314,908 TIF District 44 $355.655 Total Special Revenue Funds $4,362,984 • Appropriations and Other Uses Special Revenue Funds Economic Development Authority $290,341 Housing and Redevelopment Authority $207,155 Community Development Block Grant $234,516 Police Drug Forfeiture Fund $20,000 City Initiatives Grant Fund $48,000 TIF District #2 $1,450,000 TIF District 43 $946,000 TIF District #4 $236.500 Total Special Revenue Funds $3,432,512 Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: • and the following voted against the same: whereupon said resolution was declared duly passed and adopted. ® Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 DEBT SERVICE FUND BUDGETS WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that appropriations for the Debt Service Fund Budgets for 2003 shall be: Revenues and Other Sources Debt Service Funds 1994B GO Improvement Bonds $112,218 1995B GO Improvement Bonds $106,028 1996A GO Improvement Bonds $195,919 1997A GO Improvement Bonds $154,648 1997B GO Building Bonds $787,048 1998A GO Improvement Bonds $160,398 1998B MSA Street Bonds $323,129 1999A GO Improvement Bonds $236,962 • 2000A GO Improvement Bonds $121,805 2001A GO Improvement Bonds $125,083 1991A GO TIF Bonds $704,925 1992A GO TIF Bonds $788,000 1995A GO TIF Bonds $553,000 Total Debt Service $4,369,163 Appropriations and other Uses Debt Service Funds 1994B GO Improvement Bonds $103,403 1995B GO Improvement Bonds $95,325 1996A GO Improvement Bonds $180,532 1997A GO Improvement Bonds $136,385 1997B GO Building Bonds $735,595 1998A GO Improvement Bonds $142,877 1998B MSA Street Bonds $309,821 1999A GO Improvement Bonds $221,094 2000A GO Improvement Bonds $109,695 2001A GO Improvement Bonds $111,288 1991A GO TIF Bonds $653,000 1992A GO TIF Bonds $787,420 1995A GO TIF Bonds $547,992 Total Debt Service $4,134,427 • RESOLUTION NO. • Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. s • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 CAPITAL PROJECT FUND BUDGETS WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that appropriations for the Capital Project Funds for 2003 shall be: Revenues and Other Sources Capital Project Funds Capital Project Fund $304,500 Infrastructure Construction Fund $2,790,315 (Formerly Special Assessment Construction Fund) Municipal State Aid (MSA) Fund $16,000 Capital Emergency Reserve Fund $$ = 0- Total Capital Project Funds $3,110,815 Appropriations and • Other Uses Capital Project Funds Capital Project Fund $376,000 Infrastructure Construction Fund $2,954,062 (Formerly Special Assessment Construction $1,476,682 Fund) Municipal State Aid (MSA) Fund $$ = 0- Capital Emergency Reserve Fund $4,806,744 Total Capital Project Funds Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: • whereupon said resolution was declared duly passed and adopted. • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 ENTERPRISE FUND BUDGETS WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that appropriations for the Enterprise Funds for 2003 shall be: Revenues and other Sources Enterprise Funds Earle Brown Heritage Center $3,635,765 Centerbrook Golf Course $371,650 Brooklyn Center Liquor $3,402,000 Total Enterprise Funds $7,409,415 Appropriations and Other Uses Enterprise Funds Earle Brown Heritage Center (w /o Depreciation) $3,596,012 • Centerbrook Golf Course (w /o Depreciation) $371,534 Brooklyn Center Liquor (w /o Depreciation) $3,296,321 Total Enterprise Funds $7,263,867 Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. s Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 PUBLIC UTILITY FUND BUDGETS WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that appropriations for the Public Utility Fund Budgets for 2003 shall be: Revenues and Other Sources Public Utility Funds Water Fund $1,517,600 Sewer Fund $2,755,380 Storm Sewer Fund $1,245,000 Street Lighting Fund $215,575 Recycling Fund $233,839 Total Public Utility Funds $5,967,394 Appropriations and Other Uses • Public Utility Funds Water Fund (w /o Depreciation) $1,580,632 Sewer Fund (w /o Depreciation) $2,639,400 Storm Sewer Fund (w /o Depreciation) $907,309 Street Lighting Fund (w /o Depreciation) $198,590 Recycling Fund (w /o Depreciation) $222,130 Total Public Utility Funds $5,548,061 Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: • whereupon said resolution was declared duly passed and adopted. • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING THE 2003 INTERNAL SERVI CE FUND BUDGETS WHEREAS, the City Council of the City of Brooklyn Center is required by City Charter and State Statute to annually adopt a budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center that appropriations for the Internal Service Fund Budgets for 2003 shall be: Revenues and Other Sources Internal Service Funds Central Garage Fund $1,422,870 Post Employment Insurance Fund $72,000 Compensated Absences Fund $10.000 Total Internal Service Funds $1,504,870 Appropriations and Other Uses Internal Service Funds Central Garage Fund (w /o Depreciation) $920,247 ® Post Employment Insurance Fund $72,000 Compensated Absences Fund $10.000 Total Internal Service Funds $1,002,247 Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. • City Council Agenda Item No. 9a City of Brooklyn Center 2003 City Council Meeting Schedule DRAFT 11126102 City Council Study Session begins at 6:00 p.m. in Council /Commission Conference Room (CR) Informal Open Forum begins at 6:45 p.m. in Council /Commission Conference Room (CR) • Regular Session City Council meeting begins at 7:00 p.m. in Council Chambers (CC) City Council Work Session begins at 6:00 p.m. in Council /Commission Conference Room (CR) All dates are subject to change. Call City Hall at 763 -569 -3300 to verify dates and times. Strikeout indicates CANCELED JANUARY MAY SEPTEMBER 13th 5th 8th 6:00 p.m. Study Session (CR) 7:00 p.m. Board of Appeal 6:00 p.m. Study Session (CR) 6:45 p.m. Open Forum (CR) and Equalization (CC) 6:45 p.m. Open Forum (CR) 7:00 p.m. Regular Session (CC) 12th 7:00 p.m. Regular Session (CC) City Council Work Session following 6:00 p.m. Study Session (CR) 22nd Regular Session (CC) 6:45 p.m. Open Forum (CR) 6:00 p.m. Study Session (CR) 22nd Wednesday 7:00 p.m. Regular Session (CC) 6:45 p.m. Open Forum (CR) 7:00 p.m. Joint Session With Charter 19th 7:00 p.m. Regular Session (CC) Commission (CR) 6:00 p.m. Work Session (CR) OCTOBER 27th 27th Tuesday 6th 6:00 p.m. Study Session (CR) 6:00 p.m. Study Session (CR) 6:00 p.m. Work Session (CR) 6:45 p.m. Open Forum (CR) 6:45 p.m. Open Forum (CR) 13th 7:00 p.m. Regular Session (CC) 7:00 p.m. Regular Session (CC) 6:00 p.m. Study Session (CR) FEBRUARY JUNE 6:45 p.m. Open Forum (CR) 10th 9th 7:00 p.m. Regular Session (CC) 6:00 p.m. Study Session (CR) 6:00 p.m. Study Session (CR) 27th 6:45 p.m. Open Forum (CR) 6:45 p.m. Open Forum (CR) 6:00 p.m. Study Session (CR) 7:00 p.m. Regular Session (CC) 7:00 p.m. Regular Session (CC) 6:45 p.m. Open Forum (CR) 18th Tuesday 16th 7:00 p.m. Regular Session (CC) 6:00 p.m. Work Session (CR) 6:00 p.m. Work Session (CR) NOVEMBER 24th 23rd 10th 6:00 p.m. Study Session (CR) 6:00 p.m. Study Session (CR) 6:00 p.m. Study Session (CR) is 6:45 p.m. Open Forum (CR) 6:45 p.m. Open Forum (CR) 6:45 p.m. Open Forum (CR) 7:00 p.m. Regular Session (CC 7:00 p.m. Regular Session (CC) 7:00 p.m. Regular Session (CC) MARCH JULY 17th 3rd 14th 6:00 p.m. Work Session (CR) 3:00 p.m. Facilitated Retreat 6:00 p.m. Study Session (CR) 24th Inn On The Farm Sunroom 6:45 p.m. Open Forum (CR) 6:00 p.m. Study Session (CR) 10th 7:00 p.m. Regular Session (CC) 6:45 p.m. Open Forum (CR) 6:00 p.m. Study Session (CR) 28th 7:00 p.m. Regular Session (C) 6:45 p.m. Open Forum (CR) 6:00 p.m. Study Session (CR) DECEMBER 7:00 p.m. Regular Session (CC) 6:45 p.m. Open Forum (CR) 1st 17th 7:00 p.m. Regular Session (CC) 7:00 p.m. Truth In Taxation 6:30 p.m. Work Session With AUGUST Tentative (CC) Commission Chairs (CR) 11th 8th 24th 6:00 p.m. Study Session (CR) 6:00 p.m. Continuation Truth In 6:00 p.m. Study Session (CR) 6:45 p.m. Open Forum p.m. (CR) Taxation Hearing (CC), if needed; or 6:45 p.m. Open Forum (CR) 7:00 p.m. Regular Session (CC) Study Session (CR) 7:00 p.m. Regular Session (CC) 18th 6:45 p.m. Open Forum (CR) APRIL 6:00 p.m. Work Session (CR) 7:00 p.m. Regular Session (CC) 14th 23rd 6:00 p.m. Study Session (CR) 8:00 a.m. Facilitated Retreat 6:45 p.m. Open Forum (CR) Earle Brown Heritage Center Loft 7:00 p.m. Regular Session (CC) 25th 21st 6:00 p.m. Study Session (CR) 6:30 p.m. Commission Recognition 6:45 p.m. Open Forum (CR) (Constitution Hall) 7:00 p.m. Regular Session (CC) 28th 6:00 p.m. Study Session (CR) 6:45 p.m. Open Forum (CR) 7:00 p.m. Regular Session (CC) City Council Agenda Item No. 9b Memorandum Date: December 2, 2002 To: Michael McCauley City Manager From: Douglas Sell Director of Fiscal and Support Services RE: 2003A General Obligation Bond Issue Included is a copy of the resolution to be considered by the City Council awarding the sale of bonds for the 2002 neighborhood improvement projects. The details of the sale including successful bidder, interest rates, net amount of the proceeds will be provide at the meeting on Monday, December 9 th by Mr. Thistle, our Springsted, Inc. representative. The sale was set for the morning of December 9th with results tabulated and presented to the City Council that evening. Mr. Thistle will provide a completed resolution for Council consideration. • • ii r Member Ed Nelson introduced the following resolution and moved its adoption: RESOLUTION NO. 2002 -184 RESOLUTION ACCEPTING OFFER ON THE SALE OF $1,205,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A AND PROVIDING FOR THEIR ISSUANCE A. WHEREAS, the City Council of the City of Brooklyn Center, Minnesota (the "City"), has heretofore determined and declared that it is necessary and expedient to issue $1,205,000 General Obligation Improvement Bonds, Series 2003A of the City, pursuant to Minnesota Statutes, Chapters 429 and 475, to finance the construction of various improvement projects in the City (the "Improvements "); and B. WHEREAS, the construction of each of the improvement projects to be financed by the Bonds have heretofore been ordered; and C. WHEREAS, the City has retained Springsted Incorporated, an independent financial consultant in connection with the issuance of the Bonds, and is therefore authorized to negotiate the sale of the Bonds without complying with the public sale requirements of Minnesota Statutes, Chapter 475; and D. WHEREAS, it is in the best interests of the City that the Bonds be issued in book -entry form as hereinafter provided; and E. WHEREAS, the following offers were received, opened and recorded at the offices of Springsted- Incorporated at 11:00 A.M., this same day: Bidder Interest Rate Net Interest Cost (See Attached) NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota, as follows: 1. Acceptance of Offer. The offer of UMB Bank, n.a., Kansas City, Missouri (the "Purchaser "), to purchase $1,205,000 General Obligation Improvement Bonds, Series 2003A of the City (the 'Bonds ", or individually a 'Bond "), in accordance with the terms of proposal, at the rates of interest hereinafter set forth, and to p ay therefor the sum of $1,1 95,372.05, plus interest accrued to settlement, is hereby found, determined and declared to be the most favorable offer received and is hereby accepted, and the Bonds are hereby awarded to the Purchaser. The Director of Fiscal and Support Services is directed to retain the deposit of said Purchaser and to forthwith return to the others making offers their good faith deposits. RESOLUTION NO. 2002 -184 Y ' 2. Terms of Bonds. (a) Title, Original Issue Date, Denominations, Maturities, Term Bond Option. The Bonds shall be titled "General Obligation Improvement Bonds, Series 2003A ", shall be dated January 1, 2003, as the date of original issue and shall be issued forthwith on or after such date as fully registered bonds. The Bonds shall be numbered from R -1 upward in the denomination of $5,000 each or in any integral multiple thereof of a single maturity. The Bonds shall mature on February 1 in the years and amounts as follows: Year Amount Year Amount 2004 $145,000 2009 $120,000 2005 130,000 2010 115,000 2006 125,000 2011 110,000 2007 125,000 2012 110,000 2008 120,000 2013 105,000 As may be requested by the Purchaser, one or more Term Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule, and corresponding additions may be made to the provisions of the applicable Bond(s). (b) Book Entry Only Svstem. The Depository Trust Company, a limited purpose trust company organized under the laws of the State of New York or any of its successors or successors to its functions hereunder (the "Depository") will act as securities depository for the Bonds, and to this end: (i) The Bonds shall be initially issued and, so long as they remain in book entry form only (the 'Book Entry Only Period "), shall at all times be in the form of a separate single fully registered Bond for each maturity of the Bonds; and for purposes of complying with this requirement under paragraph 11 (with respect to registration, transfer and exchange) Authorized Denominations for any Bond shall be deemed to be limited during the Book Entry Only Period to the outstanding principal amount of that Bond. (ii) Upon initial issuance, ownership of the Bonds shall be registered in a bond register maintained by U.S. Bank National Association (the "Registrar ") in the name of CEDE & CO., as the nominee (it or any nominee of the existing or a successor Depository, the "Nominee "). (iii) With respect to the Bonds neither the City nor the Registrar shall have any responsibility or obligation to any broker, dealer, bank, or any other financial institution for which the Depository holds Bonds as securities depository (the "Participant ") or the person for which a Participant holds an interest in the Bonds shown on the books and records of the Participant (the 'Beneficial Owner "). Without limiting the immediately preceding sentence, neither the City, nor the Registrar, shall have any such responsibility or obligation with respect to (A) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, or (B) RESOLUTION NO. 2002 -184 the delivery to any Participant, any Owner or any other,person, other than the Depository, of any notice with respect to the Bonds, including any notice of redemption, or (C) the payment to any Participant, any Beneficial Owner or any other person, other than the Depository, of any amount with respect to the principal of or premium, if any, or interest on the Bonds, or (D) the consent given or other action taken by the Depository as the Register Holder of any Bonds (the "Holder "). For purposes of securing the vote or consent of any Holder under this Resolution, the City may, however, rely upon an omnibus proxy under which the Depository assigns its consenting or voting rights to certain Participants to whose accounts the Bonds are credited on the record date identified in a listing attached to the omnibus proxy. (iv) The City and the Registrar may treat as and deem the Depository to be the absolute owner of the Bonds for the purpose of payment of the principal of and premium, if any, and interest on the Bonds, for the purpose of giving notices of redemption and other matters with respect to the Bonds, for the purpose of obtaining any consent or other action to be taken by Holders for the purpose of registering transfers with respect to such Bonds, and for all purpose whatsoever. The Registrar, as paying agent hereunder, shall pay all principal of and premium, if any, and interest on the Bonds only to or upon the Holder of the Holders of the Bonds as shown on the register, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and premium, if any, and interest on the Bonds to the extent of the sum or sums so paid. (v) Upon delivery by the Depository to the Registrar of written notice to the effect that the Depository has determined to substitute a new Nominee in place of the existing Nominee, and subject to the transfer provisions in paragraph 10 hereof (with respect to registration, transfer and exchange), references to the Nominee hereunder shall refer to such new Nominee. (vi) So long as any Bond is registered in the name of a Nominee, all payments with respect to the principal of and premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, by the Registrar or City, as the case may be, to the Depository as provided in the Letter of Representations, to the Depository required by the Depository as a condition to its acting as book -entry Depository for the Bonds (said Letter of Representations, together with any replacement thereof or amendment or substitute thereto, including any standard procedures or policies referenced therein or applicable thereto respecting the procedures and other matters relating to the Depository's role as book -entry Depository for the Bonds, collectively hereinafter referred to as the "Letter of Representations "). (vii) All transfers of beneficial ownership interests in each Bond issued in book -entry form shall be limited in principal amount to Authorized Denominations and shall be effected by procedures by the Depository with the Participants for recording and transferring the ownership of beneficial interests in such Bonds. RESOLUTION NO. 2002 -184 (viii) In connection with any notice or other communication to be provided to the Holders pursuant to this Resolution by the City or Registrar with respect to any consent or other action to be taken by Holders, the Depository shall consider the date of receipt of notice requesting such consent or other action as the record date for such consent or other action; provided, that the City or the Registrar may establish a special record date for such consent or other action. The City or the Registrar shall, to the extent possible, give the Depository notice of such special record date not less than 15 calendar days in advance of such special record date to the extent possible. (ix) Any successor Registrar in its written acceptance of its duties under this Resolution and any paying agency registrar agreement, shall agree to take any actions necessary from time to time to comply with the requirements of the Letter of Representations. (x) In the case of a partial prepayment of a Bond, the Holder may, in lieu of surrendering the Bonds for a Bond of a lesser denomination as provided in paragraph 5 hereof (with respect to optional redemption), make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (c) Termination of Book -Entry Only Svstem. Discontinuance of a particular Depository's services and termination of the book -entry only system may be effected as follows: (i) The Depository may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the City and discharging its responsibilities with respect thereto under applicable law. The City may terminate the services of the Depository with respect to the Bond if it determines that the Depository is no longer able to carry out its functions as securities depository or the continuation of the system of book -entry transfers through the Depository is not in the best interests of the City or the Beneficial Owners. (ii) Upon termination of the services of the Depository as provided in the preceding paragraph, and if no substitute securities depository is willing to undertake the functions of the Depository hereunder can be found which, in the opinion of the City, is willing and able to assume such functions upon reasonable or customary terms, or if the City determines that it is in the best interests of the City or the Beneficial Owners of the Bond that the Beneficial Owners be able to obtain certificates for the Bonds, the Bonds shall no longer be registered as being registered in the bond register in the name of the Nominee, but may be registered in whatever name or names the Holder of the Bonds shall designate at that time, in accordance with paragraph 10 hereof (with respect to registration, transfer and exchange). To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 10 hereof (with respect to registration, transfer and exchange), the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (c) shall limit or restrict the provisions of paragraph 10 hereof (with respect to registration, transfer and exchange). RESOLUTION NO. 2002 -184 3. Pumose. The Bonds shall provide funds to finance the construction of various improvement projects in the City (the "Improvements "). The total cost of the Improvements, which shall include all costs enumerated in Minnesota Statutes, Section 475.65, is estimated to be at least equal to the amount of the Bonds. Work on the Improvements shall proceed with due diligence to completion. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Improvements proceeds with due diligence to completion and that any and all permits and studies required under law for the Improvements are obtained. 4. Interest The Bonds shall bear interest payable semiannually on February 1 and August 1 of each year (each, an "Interest Payment Date "), commencing August 1, 2003, calculated on the basis of a 360 -day year of twelve 30 -day months, at the respective rates per annum set forth opposite the maturity years as follows: Maturity Interest Maturity Interest Year Rate Year Rate 2004 1.45 % 2009 3.20 % 2005 1.85 % 2010 3.45 % 2006 2.30 % 2011 3.70 % 2007 2.65 % 2012 3.85 % 2008 2.95 % 2013 4.00 % 5. Optional Redemption. All Bonds maturing in the years 2011 through 2013, shall be subject to redemption and prepayment at the option of the City on February 1, 2010, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, the City shall determine the maturities and principal amounts within each maturity to be prepaid; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected registered holder of the Bonds. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar prior to giving notice of redemption shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers so assigned to such Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the City or the Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City and the Bond Registrar duly executed by the holder thereof or his attorney duly authorized in writing) and the City shall execute and the Bond Registrar shall authenticate and deliver to the RESOLUTION NO. 2002 -184 holder of such Bond, without service charge, a new Bond or Bonds of the same series having the same stated maturity and interest rate and of any authorized denomination or denominations, as requested by such holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. 6. Bond Registrar. U.S. Bank National Association, in Saint Paul, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar "), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor paying agent is duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 12 of this resolution (with respect to interest payment and record date). 7. Form of Bond. The Bonds, together with the Bond Registrar's Certificate of Authentication, the form of Assignment and the registration information thereon, shall be in substantially the following form: RESOLUTION NO. 2002 -184 UNITED STATES OF AMERICA STATE OF MINNESOTA HENNEPIN COUNTY CITY OF BROOKLYN CENTER R- $ GENERAL OBLIGATION IMPROVEMENT BOND, SERIES 2003A INTEREST MATURITY DATE OF RATE DATE ORIGINAL ISSUE CUSIP % January 1 2003 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS KNOW ALL PERSONS BY THESE PRESENTS that the City of Brooklyn Center, Hennepin County, Minnesota (the "Issuer "), certifies that it is indebted and for value received promises to pay to the registered owner specified above, or registered assigns, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, unless called for earlier redemption, and to pay interest thereon semiannually on February i and August 1 of each year (each, an "Interest Payme nt Date", commencin g August 1, 2003, at the rate per annum specified above (calculated on the basis of a 360 -day year of twelve 30 -day months) until the principal sum is paid or has been provided for. This Bond will bear interest from the most recent Interest Payment Date to which interest has been paid or, if no interest has been paid, from the date of original issue hereof. The principal of and premium, if any, on this Bond are payable upon presentation and surrender hereof at the principal office of U.S. Bank National Association, in Saint Paul, Minnesota (the "Bond Registrar"), acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the Holder " or "Bondholder" ) on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date "). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Bond are payable in lawful money of the United States of America. So long as this Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, and as those terms are defined therein, payment of principal of, premium, if any, and interest on this Bond and notice with respect thereto shall be made as provided in the Letter of Representations, as defined in the Resolution, and surrender of this Bond shall not be required for payment of the redemption price upon a partial redemption of this Bond. Until termination of the book -entry only system pursuant to the Resolution Bonds m a y y only be registered in the name of the Depository or its Nominee. g REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE HEREOF, WHICH PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF SET FORTH HERE. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution, laws of the State of Minnesota to be done, to happen and to be performed, precedent to and in the issuance of this Bond, have been done, have happened and have been performed, in regular and due form, time RESOLUTION NO. 2002 -184 and manner as required by law, and that this Bond, together with all other debts of the Issuer outstanding on the date of original issue hereof and the date of its issuance and delivery to the original purchaser, does not exceed any constitutional or statutory limitation of indebtedness. IN WITNESS WHEREOF, the City of Brooklyn Center, Hennepin County, Minnesota, by its City Council has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and its City Manager, the corporate seal of the Issuer having been intentionally omitted as permitted by law. RESOLUTION NO. 2002 -184 Date of Registration Registrable by: U.S. Bank National Association Saint Paul, Minnesota Payable at: U.S. Bank National Association Saint Paul, Minnesota BOND REGISTRAR'S CITY OF BROOKLYN CENTER, CERTIFICATE OF HENNEPIN COUNTY, AUTHENTICATION MINNESOTA This Bond is one of the Bonds described in the Resolution mentioned within. /s/ Facsimile Mayor U.S. Bank National Association, /s/ Facsimile Saint Paul, Minnesota Manager Bond Registrar By: Authorized Signature RESOLUTION NO. 2002 -184 ON REVERSE OF BOND Redemption. All Bonds of this issue (the "Bonds ") maturing in the years 2011 through 2013, are subject to redemption and prepayment at the option of the Issuer on February 1, 2010, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, the Issuer shall determine the maturities and principal amount within each maturity to be prepaid; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected Holder of the Bonds. Selection of Bonds for Redemption: Partial Redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers assigned to the Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the Issuer or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the Issuer and Bond Registrar duly executed by the Holder thereof or his, her or its attorney duly authorized in writing) and the Issuer shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of such Bond, without service charge, a new Bond or Bonds of the same series having the same stated maturity and interest rate and of any authorized denomination or denominations, as requested by such Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. Issuance; Purpose; General Obligation. This Bond is one of an issue in the total principal amount of $1,205,000, all of like date of original issue and tenor, except as to number, maturity, interest rate and denomination, which Bond has been issued pursuant to and in full conformity with the Constitution, laws of the State of Minnesota and pursuant to a resolution adopted by the City Council of the Issuer on December 9, 2002 (the "Resolution "), for the purpose of providing money to finance the construction of various improvement projects. This Bond is payable out of the General Obligation Improvement Bonds, Series 2003A Fund of the Issuer. This Bond constitutes a general obligation of the Issuer, and to provide moneys for the prompt and full payment of its principal, premium, if any, and interest when the same become due, the full faith and credit and taxing powers of the Issuer have been and are hereby irrevocably pledged. Denominations: Exchange; Resolution. The Bonds are issuable solely as fully registered bonds in the denominations of $5,000 and integral multiples thereof of a single maturity and are exchangeable for fully registered Bonds of other authorized denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. Transfer This Bond is transferable by the Holder in person or by his, her or its attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an authorized denomination or denominations, in aggregate principal amount equal to the principal amount of this Bond, of the RESOLUTION NO. 2002 -184 same maturity and bearing interest at the same rate. Fees upon Transfer or Loss. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of this Bond and any legal or unusual costs regarding transfers and lost Bonds. Treatment of Registered Owners The Issuer and Bond Registrar may treat the person in whose name this Bond is registered as the owner hereof for the purpose of receiving payment as herein provided (except as otherwise provided on the reverse side hereof with respect to the Record Date) and for all other purposes, whether or not this Bond shall be overdue, and neither the Issuer nor the Bond Registrar shall be affected by notice to the contrary. Authentication.. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. Oualified Tax - Exempt Obligation. This Bond has been designated by the Issuer as a "qualified tax - exempt obligation" for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. RESOLUTION NO. 2002 -184 ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. RESOLUTION NO. 2002 -184 ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and does hereby irrevocably constitute and appoint attorney to transfer the Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or any change whatever. Signature Guaranteed: Signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad- 15(a)(2). The Bond Registrar will not effect transfer of this Bond unless the information concerning the transferee requested below is provided. Name and Address: Include information for all joint owners if the Bond is held by joint account.) RESOLUTION NO. 2002 -184 I i Use only for Bonds when they are Re in Book Entry Only System PREPAYMENT SCHEDULE This Bond has been prepaid in part on the date(s) and in the amount(s) as follows: Authorized Signature Date Amount of Holder I RESOLUTION NO. 2002 -184 8. Execution. Temporary Bonds.. The Bonds shall be printed (or, at the request of the Purchaser, typewritten) shall be executed on behalf of the City by the signatures of its Mayor and Manager and be sealed with the seal of the City; provided, however, that the seal of the City may be a printed (or, at the request of the Purchaser, photocopied) facsimile; and provided further that both of such signatures may be printed (or, at the request of the Purchaser, photocopied) facsimiles and the corporate seal may be omitted on the Bonds as permitted by law. In the event of disability or resignation or other absence of either such officer, the Bonds may be signed by the manual or facsimile signature of that officer who may act on behalf of such absent or disabled officer. In case either such officer whose signature or facsimile of whose signature shall appear on the Bonds shall cease to be such officer before the delivery of the Bonds, such signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if he or she had remained in office until delivery. The City may elect to deliver, in lieu of printed definitive bonds, one or more typewritten temporary bonds in substantially the form set forth above, with such changes as may be necessary to reflect more than one maturity in a single temporary bond. The temporary bonds may be executed with photocopied facsimile signatures he definitive on the printing of t bonds shall u g of the Mayor and Manager. Such temporary p P bonds and the execution thereof, be exchanged therefor and canceled. 9. Authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this resolution unless a Certificate of Authentication on such Bond , substantially in the form hereinabove set forth, shall have been duly executed by an authorized representative of the Bond Registrar. Certificates of Authentication on different Bonds need not be signed by the same person. The Bond Registrar shall authenticate the signatures of officers of the City on each Bond by execution of the Certificate of Authentication on the Bond and by inserting as the date of registration in the space provided the date on which the Bond is authenticated, except that for purposes of delivering the original Bonds to the Purchaser, the Bond Registrar shall insert as a date of registration the date of original issue, which date is January 1, 2003. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Registration; Transfer; Exchange. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration (as provided in paragraph 9 with respect to authentication) of, and deliver, in the name of the designated transferee or transferees, one or more new Bonds of any authorized denomination or denominations of a like aggregate principal amount, having the same stated maturity and interest rate, as requested by the transferor; provided, however, that no Bond may tie registered in blank or in the name of "bearer" or similar designation. At the option of the Holder, Bonds may be exchanged for Bonds of any authorized denomination or denominations of a like aggregate principal amount and stated maturity, upon surrender of the Bonds to be exchanged at the principal office of the Bond Registrar. Whenever any Bonds are so surrendered for exchange, istrar shall authenticate, insert the date of registration of, the City shall execute (if necessary), and the Bond Reg RESOLUTION NO. 2002 -184 and deliver the Bonds which the Holder making the exchange is entitled to receive. All Bonds surrendered upon any exchange or transfer provided for in this resolution shall be promptly cancelled by the Bond Registrar and thereafter disposed of as directed by the City. All Bonds delivered in exchange for or upon transfer of Bonds shall be valid general obligations of the City evidencing the same debt, and entitled to the same benefits under this resolution, as the Bonds surrendered for such exchange or transfer. Every Bond presented or surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, in form satisfactory to the Bond Registrar, duly executed by the Holder thereof or his, her or its attorney duly authorized in writing. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of any Bond and any legal or unusual costs regarding transfers and lost Bonds. Transfers shall also be subject to reasonable regulations of the City contained in any agreement with the Bond Registrar, including regulations which permit the Bond Registrar to close its transfer books between record dates and payment dates. The Director of Fiscal and Support Services is hereby authorized to negotiate and execute the terms of said agreement. 11. Rights Upon Transfer or Exchange. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carry all the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 12. Interest Payment; Record Date. Interest on any Bond shall be paid on each Interest Payment Date by check or draft mailed to the person in whose name the Bond is registered (the "Holder ") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth (15th) day of the calendar month next preceding such Interest Payment Date (the 'Regular Record Date "). Any such interest not so timely paid shall cease to be payable to the person who is the Holder thereof as of the Regular Record Date, and shall be payable to the person who is the Holder thereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given by the Bond Registrar to the Holders not less than ten (10) days prior to the Special Record Date. 13. Treatment of Reeistered Owner. The City and Bond Registrar may treat the person in whose name any Bond is registered as the owner of such Bond for the purpose of receiving payment of principal of and premium, if any, and interest (subject to the payment provisions in paragraph 12 above with respect to interest payment and record date) on, such Bond and for all other purposes whatsoever whether or not such Bond shall be overdue, and neither the City nor the Bond Registrar shall be affected by notice to the contrary. 14. Deliverv: Application of Proceeds. The Bonds when so prepared and executed shall be delivered by the Administrator to the Purchaser upon receipt of the purchase price, and the Purchaser shall not be obliged to see to the proper application thereof. RESOLUTION NO. 2002 -184 15. Fund and Accounts. There is hereby created a special fund to be designated the "General Obligation Improvement Bonds, Series 2003A Fund" (the "Fund ") to be administered and maintained by the Director of Fiscal and Support Services as a bookkeeping account separate and apart from all other funds maintained in the official financial records of the City. The Fund shall be maintained in the manner herein specified until all of the Bonds and the interest thereon have been fully paid. There shall be maintained in the Fund two (2) separate accounts, to be designated the "Construction Account" and "Debt Service Account ", respectively. (i) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Bonds, less accrued interest received thereon, and less any amount paid for the Bonds in excess of $1,191,745, plus any special assessments levied with respect to the Improvements and collected prior to completion of the Improvements and payment of the costs thereof. From the Construction Account there shall be paid all costs and expenses of making the Improvements listed in paragraph 16 (with respect to assessments), including the cost of any construction contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65; and the moneys in said account shall be used for no other purpose except as otherwise provided by law; provided that the proceeds of the Bonds may also be used to the extent necessary to pay interest on the Bonds due prior to the anticipated date of commencement of the collection of special assessments herein levied or covenanted to be levied; and provided further that if upon completion of the Improvements there shall remain any unexpended balance in the Construction Account, the balance (other than any special assessments) may be transferred by the Council to the fund of any other improvement instituted pursuant to Minnesota Statutes, Chapter 429, and provided further that any special assessments credited to the Construction Account shall only be applied towards payment of the costs of the Improvements upon adoption of a resolution by the City Council determining that the application of the special assessments for such purpose will not cause the City to no longer be in compliance with Minnesota Statutes, Section 475.61, Subdivision 1. (ii) Debt Service Account. There are hereby irrevocably appropriated and pledged to, and there shall be credited to, the Debt Service Account: (a) all collections of special assessments herein covenanted to be levied with respect to the Improvements and either initially credited to the Construction Account and not already spent as permitted above and required to pay any principal and interest due on the Bonds or collected subsequent to the completion of the Improvements and payment of the costs thereof; (b) all accrued interest received upon delivery of the Bonds; (c) all funds paid for the Bonds in excess of $1,191,745; (d) all collections of taxes hereafter levied for the payment of the Bonds and interest thereon in the event the sums herein pledged for the payment of the Bonds are insufficient therefor; (e) all funds remaining in the Construction Account after completion of the Improvements and payment of the costs thereof, not so transferred to the account of another improvement; (f) all investment earnings on funds held in the Debt Service Account; and (g) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Debt Service Account. The Debt Service Account shall be used solely to pay the principal and interest and any premiums for redemption of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said account as provided by law. No portion of the proceeds of the Bonds shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Bonds were issued and (2) in addition to the above in an amount not greater than the lesser of five percent (5 %) of the proceeds of the Bonds or $100,000. To this effect any special assessments against benefitted properties are also pledged to the Debt Service Account, in excess of amounts which under then- applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as RESOLUTION NO. 2002 -184 amended (the "Code "). 16. Assessments. It is hereby determined that no less than one hundred percent (100 %) of the cost to the City of each Improvement financed hereunder within the meaning of Minnesota Statutes, Section 475.58, Subdivision 1(3), shall be paid by special assessments to be heretofore levied against every assessable lot, piece and parcel of land benefitted by any of the Improvements. The City hereby covenants and agrees that it will let all construction contracts not heretofore let within one (1) year after ordering each Improvement financed hereunder unless the resolution ordering the Improvement specifies a different time limit for the letting of construction contracts. The City hereby covenants and agrees that it has done and performed all acts and things necessary for the final and valid levy of such special assessments, and in the event that any such assessment be at any time held invalid with respect to any lot, piece or parcel of land due to any error, defect, or irregularity in any action or proceedings taken or to be taken by the City or the City Council or any of the City officers or employees, either in the making of the assessments or in the performance of any condition precedent thereto, the City and the City Council will forthwith do all further acts and take all further proceedings as may be required by law to make the assessments a valid and binding lien upon such property. It is hereby determined that the assessments which remain payable are payable in equal, consecutive installments of principal, with interest on the declining balance, at a rate per annum not greater than the maximum permitted by law and not less than 6.50% per annum: Improvement Levy Collection Designation Amount Years Years Garden South Project $2,969,000 2002 -2011 2003 -2012 Southwest Neighborhood Project $1,400,000 2002 -2011 2003 -2012 17. Coverage Test. The assessments are such that if collected in full they, together with all other funds herein pledged for the payment of the Bonds, will produce at least five percent (5 %) in excess of the amount needed to meet when due the principal and interest payments on the Bonds. 18. General Obligation Pledge. For the prompt and full payment of the principal and interest on the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 19. Certificate of Registration. The Clerk is hereby directed to file a certified copy of this resolution with the County Auditor of Hennepin County, Minnesota, together with RESOLUTION NO. 2002 -184 such other information as they shall require, and to obtain the County Auditor's Certificate that the Bonds have been entered in the County Auditor's Bond Register. 20. Records and Bonds. The officers of the City are hereby authorized and directed to prepare and furnish to the Purchaser, and to the attorneys approving the legality of the issuance of the Bonds, certified copies of all proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Bonds as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates and affidavits, including any heretofore furnished, shall be deemed representations of the City as to the facts recited therein. ed as provided in this When all Bonds have been discharged p 21. Defeasance. g paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent permitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full; or if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Bond Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms, by depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof thereof has been dul in full provided that notice of redemption Y g iven. The City may also at any full, discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a suitable banking institution qualified by law as an escrow agent for this purpose, cash or securities described in Minnesota Statutes, Section 475.67, Subdivision 8, bearing interest payable at such times and at such rates and maturing on such dates as shall be required, subject to sale and/or reinvestment, to pay all amounts to become due thereon to maturity or, if notice of redemption as herein required has been duly provided for, to such earlier redemption date. 22. Negative Covenant as to Use of Proceeds and Improvements The Ci ,. ty hereby covenants not to use the proceeds of the Bonds or to use the Improvements, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the Improvements, in such a manner as to cause the Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. 23. Tax - Exempt Status of the Bonds: Rebate. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (1) requirements relating to temporary periods for investments, (2) limitations on amounts invested at a yield greater than the yield on the Bonds, and (3) the rebate of excess investment earnings to the United States if the Bonds (together with other obligations reasonably expected to be issued and outstanding at one time in this calendar year) exceed the small - issuer exception amount of $5,000,000. RESOLUTION NO. 2002 -184 For purposes of qualifying for the exception to the federal arbitrage rebate requirements for governmental units issuing $5,000,000 or less of bonds, the City hereby finds, determines and declares that (1) the Bonds are issued by a governmental unit with general taxing powers, (2) no Bond is a private activity bond, (3) ninety-five percent (95 %) or more of the net proceeds of the Bonds are to be used for local governmental activities of the City (or of a governmental unit the jurisdiction of which is entirely within the jurisdiction of the City), and (4) the aggregate face amount of all tax - exempt bonds (other than private activity bonds) issued by the City (and all subordinate entities thereof, and all entities treated as one issuer with the City) during the calendar year in which the Bonds are issued is not reasonably expected to exceed $5,000,000, all within the meaning of Section 148(f)(4)(D) of the Code. 24. Compliance with Reimbursement Bond Regulations,. The provisions of this paragraph are intended to establish and provide for the City's compliance with United States Treasury Regulations Section 1.150 -2 (the "Reimbursement Regulations ") applicable to the "reimbursement proceeds" of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure "). The City hereby certifies and /or covenants as follows: (a) Not later than 60 days after the date of payment of a Reimbursement Expenditure, the City (or person designated to do so on behalf of the City) has made or will have made a written declaration of the City's official intent (a "Declaration ") which effectively (i) states the City's reasonable expectation to reimburse itself for the payment of the Reimbursement Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project "); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed 20% of the "issue price" of the Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of $100,000 or 5% of the proceeds of the Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Bonds or any of the other types of expenditures described in Section 1.150 - 2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the City's use of Bond proceeds to reimburse the Reimbursement Expenditure and, if RESOLUTION NO. 2002 -184 made within 30 days after the Bonds are issued, shall be treated as made on the day the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph 24 upon receipt of an opinion of its Bond Counsel for the Bonds stating in effect that such action will not impair the tax - exempt status of the Bonds. 25. Designation of Qualified Tax - Exempt Obligations; Issuance Limit,. In order to qualify the Bonds as "qualified tax - exempt obligations" within the meaning of Section 265(b)(3) of the Code, the City hereby makes the following factual statements and representations: (a) the Bonds are issued after August 7, 1986; (b) the Bonds are not "private activity bonds" as defined in Section 141 of the Code; (c) the City hereby designates the Bonds as "qualified tax- exempt obligations" for purposes of Section 265(b)(3) of the Code; tax-exempt obligations amount of to other than g ( (d) the reasonably anticipated am P private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the City, and all subordinate entities whose obligations are treated as issued by the City) during this calendar year 2002 will not exceed $10,000,000; and (e) not more than $10,000,000 of obligations issued by the City during this calendar year 2002 have been designated for purposes of Section 265(b)(3) of the Code. The City hall use its best efforts to comply with any federal procedural requirements which may ty apply in order to effectuate the designation made by this paragraph. 26. Continuini Disclosure. (a) The City is the sole obligated person with respect to the Bonds. The City hereby agrees, in accordance with the provisions of Rule 15c2 -12 (the "Rule "), promulgated by the Securities and Exchange Commission (the Commission) pursuant to the Securities Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking ") hereinafter described to: (1) Provide or cause to be provided to each nationally recognized municipal securities information repository ( "NRMSIR ") and to the appropriate state information depository ( "SID "), if any, for the State of Minnesota, in each case as designated by the Commission in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. RESOLUTION NO. 2002 -184 (2) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the Municipal Securities Rulemaking Board ( "MSRB ") and (ii) the SID, notice of the occurrence of certain material events with respect to the Bonds in accordance with the Undertaking. (3) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the MSRB and (ii) the SID, notice of a failure by the Issuer to provide the annual financial information with respect to the Issuer described in the Undertaking. (4) The City agrees that its covenants pursuant to the Rule set forth in this paragraph and in the Undertaking are intended to be for the benefit of the holders and any other beneficial owners of the Bonds and shall be enforceable on behalf of such holders and beneficial owners; provided that the right to enforce the provisions of these covenants shall be limited to a right to obtain specific enforcement of the 's obligations under the covenants. (b) The Mayor and Manager of the City, or any other officer of the authorized to act in their place, (the "Officers ") are hereby authorized and directed to execute on behalf of the the Undertaking in substantially the form presented to the City Council, subject to such modifications thereof or additions thereto as are (i) consistent with the requirements under the Rule, (ii) required by the purchaser of the Bonds and (iii) acceptable to the Officers. 27. Severabilitv. If any section, paragraph or provision of this resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 28. Headings. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. December 9, 2002 Date Mayo ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by-member Kay Lasman and upon vote being taken thereon, the following voted in favor thereof: Myrna Kragness, Kay Lasman, Ed Nelson, Bob Peppe, and Tim Ricker; and the following voted against the same: none; whereupon said resolution was declared duly passed and adopted. RESOLUTION NO. 2002 -184 $1,205,000 City of Brooklyn Center, Minnesota General Obligation Improvement Bonds Series 2003A - POST SALE POST -SALE DEBT SERVICE Date Principal Coupon Interest Total P +I 105% Overlevy Revenue Levy Amount Levy Year P P 2/01/2003 - - - - - - 2001 2/01/2004 145,000.00 1.450% 37,426.46 182,426.46 191,547.78 205,959.84 (14,412.06) 2002 2/0112005 130,000.00 1.850% 32,445.00 162,445.00 170,567.25 184,519.84 (13,952.59) 2003 2/01/2006 125,000.00 2.300% 30,040.00 155,040.00 162,792.00 176,952.78 . (14,160.78) 2004 2/01/2007 125,000.00 2.650% 27,165.00 152,165.00 159,773.25 169,385.72 (9,612.47) 2005 2/01/2008 120 000.00 2.950% 23,852.50 143,852.50 151,045.13 161,818.66 (10,773.54) 2006 0 4 251.60 6 923.48 2/01/2009 120,000.00 3.200% 20,312.50 140,312.50 147,328.13 15 ( ) 2007 2/01/2010 115,000.00 3.450% 16,472.50 131,472.50 138,046.13 146,684.54 (8,638.42) 2008 2/01/2011 110,000.00 3.700% 12,505.00 122,505.00 128,630.25 139,117.48 (10,487.23) 2009 2/01/2012 110,000.00 3.850% 8,435.00 118,435.00 124,356.75 131,550.42 (7,193.67) 2010 2/01/2013 105,000.00 4.000% 4,200.00 109,200.00 114,660.00 123,983.36 (9,323.36) 2011 Total 1,205,000.00 - 212,853.96 1,417,853.96 1,488,746.66 1,594,224.24 (105,477.58) - Springsted Incorporated File = BROOKL -I.SF- Series 2003A - POST SALE- SINGLE PURPOSE Advisors to the Public Sector 12/ 9/2002 11:17 AM Page 5 s RESOLUTION NO. 2002 -184 85 E. SEVENTH PLACE, SUITE 100 SAINT PAUL, MN SS101 -2887 651.22 3.3000 FAX: advisors rinpst e d.corn SPRINGSTED E - MAI L; E -MAI(tr�,sprinQstd.com Advisors to the Public Sector $1,205,000 CITY OF BROOKLYN CENTER, MINNESOTA GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A (BOOK ENTRY ONLY) AWARD: LIMB BANK, N.A. SALE: December 9, 2002 Moody's Rating: Al Interest Net Interest True Interest Bidder Rates Price Cost Rate UMB BANK, N.A. 1.45% 2004 $1,195,372.05 $222,481.91 3.4544% 1.85% 2005 2.30% 2006 2.65% 2007 2.95% 2008 3.20% 2009 3.45% 2010 3.70% 2011 3.85% 2012 4.00% 2013 CRONIN & COMPANY, INCORPORATED 2.50% 2004 -2006 $1,213,149.85 $224,862.65 3.4619% NORTHLAND SECURITIES, INC. 3.00% 2007 BERNARDI SECURITIES, 3.50% 2008 -2009 INCORPORATED 4.00% 2010 -2013 U.S. BANCORP PIPER JAFFRAY INC. 2.00% 2004 $1,196,565.00 $224,566.88 3.4880% WELLS FARGO BROKERAGE 2.25% 2005 SERVICES, LLC 2.35% 2006 2.70% 2007 3.05% 2008 3.25% 2009 3.50% 2010 3.70% 2011 3.80% 2012 4.00% 2013 (Continued) CORPORATE OFFICE: SAINT PAUL, MN Visit our website at www,springsted.com DES MOINES, IA MILWAUKEE, WI • MINNEAPOLIS, MN • OVERLAND PARK. KS • VIRGINIA BEACH, VA WASHINGTON, DC RESOLUTION NO. 2002 -184 Interest Net Interest True Interest Bidder Rates Price Cost Rate COMMERCE BANK, N.A. 1.90% 2004 $1,195,902.25 $225,994.10 3.5107% 2.00% 2005 2.375% 2006 2.75% 2007 3.00% 2008 3.35% 2009 3.55% 2010 3.75% 2011 3.85% 2012 3.95% 2013 UNITED BANKERS' BANK 1.55% 2004 $1,192,950.00 $228,509.79 3.5532% 1.90% 2005 2.25% 2006 2.65% 2007 3.05% 2008 3.30% 2009 3.60% 2010 3.75% 2011 3.90% 2012 4.00% 2013 MILLER JOHNSON STEICHEN 2.00% 2004 $1,192,950.00 $228,784.17 3.5595% KINNARD, INC. 2.10% 2005 2.25% 2006 2.75% 2007 3.00% 2008 3.25% 2009 3.50% 2010 3.75% 2011 3.90% 2012 4.00% 2013 RBC DAIN RAUSCHER INC. 2.00% 2004 -2005 $1,191,803.20 $232,046.70 3.6134% 2.375% 2006 2.75% 2007 3.10% 2008 3.35% 2009 3.60% 2010 3.75% 2011 3.875% 2012 4.00% 2013 (Continued) RESOLUTION NO. 2002 -184 ----------------------------------------------------------------------------------------------------------------------------------------------------------------- REOFFERING SCHEDULE OF THE PURCHASER Rate Year Yield 1.45% 2004 Par 1.85% 2005 Par 2.30% 2006 Par 2.65% 2007 Par 2.95% 2008 Par 3.20% 2009 Par 3:45% 2010 3.50% 3.70% 2011 3.75% 3.85% 2012 3.90% 4.00% 2013 Par BBI: 4.94% Average Maturity: 5.332 Years Member introduced the following resolution and moved its t adoption: RESOLUTION NO. RESOLUTION ACCEPTING OFFER ON THE SALE OF $1,205,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A AND PROVIDING FOR THEIR ISSUANCE A. WHEREAS, the City Council of the City of Brooklyn Center, Minnesota (the "City "), has heretofore determined and declared that it is necessary and expedient to issue $1,205,000 General Obligation Improvement Bonds, Series 2003A of the City, pursuant to Minnesota Statutes, Chapters 429 and 475, to finance the construction of various improvement projects in the City (the "Improvements "); and B. WHEREAS, the construction of each of the improvement projects to be financed by the Bonds have heretofore been ordered; and C. WHEREAS, the City has retained Springsted Incorporated, an independent financial consultant in connection with the issuance of the Bonds, and is therefore authorized to negotiate the sale of the Bonds without complying with the public sale requirements of Minnesota Statutes, Chapter 475; and D. WHEREAS, it is in the best interests of the City that the Bonds be issued in book -entry form as hereinafter provided; and E. WHEREAS, the following offers were received, opened and recorded at the offices of • Springsted Incorporated at 11:00 A.M., this same day: Bidder Interest Rate Net Interest Cost NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota, as follows: 1. Acceptance of Offer. The offer of (the "Purchaser "), to purchase $1,205,000 General Obligation Improvement Bonds, Series 2003A of the City (the 'Bonds ", or individually a 'Bond "), in accordance with the terms of proposal, at the rates of interest hereinafter set forth, and to pay therefor the sum of $ , plus interest accrued to settlement, is hereby found, determined and declared to be the most favorable offer received and is hereby accepted, and the Bonds are hereby awarded to the Purchaser. The Director of Fiscal and Support Services is directed to retain the deposit of said Purchaser and to forthwith return to the others making offers their good faith deposits. 2. Terms of Bonds. • • (a) Title, Original Issue Date, Denominations, Maturities; Term Bond Option. The Bonds shall be titled "General Obligation Improvement Bonds, Series 2003A ", shall be dated January 1, 2003, as the date of original issue and shall be issued forthwith on or after such date as fully registered bonds. The Bonds shall be numbered from R -1 upward in the denomination of $5,000 each or in any integral multiple thereof of a single maturity. The Bonds shall mature on February 1 in the years and amounts as follows: Year Amount Year Amount 2004 $145,000 2009 $120,000 2005 130,000 2010 115,000 2006 125,000 2011 110,000 2007 125,000 2012 110,000 2008 120,000 2013 105,000 As may be requested by the Purchaser, one or more Term Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule, and corresponding additions may be made to the provisions of the applicable Bond(s). (b) Book Entry Onlv Svstem. The Depository Trust Company, a limited purpose trust company organized under the laws of the State of New York or any of its successors or successors to its functions hereunder (the "Depository ") will act as securities depository for the Bonds, and to this end: • (i) The Bonds shall be initially issued and, so long as they remain in book entry form only (the 'Book Entry Only Period "), shall at all times be in the form of a separate single fully registered Bond for each maturity of the Bonds; and for purposes of complying with this requirement under paragraph 11 (with respect to registration, transfer and exchange) Authorized Denominations for any Bond shall be deemed to be limited during the Book Entry Only Period to the outstanding principal amount of that Bond. (ii) Upon initial issuance, ownership of the Bonds shall be registered in a bond register maintained by U.S. Bank National Association (the "Registrar ") in the name of CEDE & CO., as the nominee (it or any nominee of the existing or a successor Depository, the "Nominee "). (iii) With respect to the Bonds neither the City nor the Registrar shall have any responsibility or obligation to any broker, dealer, bank, or any other financial institution for which the Depository holds Bonds as securities depository (the "Participant ") or the person for which a Participant holds an interest in the Bonds shown on the books and records of the Participant (the 'Beneficial Owner "). Without limiting the immediately preceding sentence, neither the City, nor the Registrar, shall have any such responsibility or obligation with respect to (A) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, or (B) the delivery to any Participant, any Owner or any other person, other than the Depository, of any notice with respect to the Bonds, including any notice of redemption, or (C) the payment to any Participant, any Beneficial Owner or any other person, other than the Depository, of any amount with respect to the principal of or premium, if any, or interest on the Bonds, or (D) the consent given or other action taken by the Depository as the Register Holder of any Bonds (the "Holder "). For purposes of securing the vote or consent of any Holder under this Resolution, the City may, however, rely upon an omnibus proxy under which the Depository assigns its consenting or voting rights to certain Participants to whose accounts the Bonds are credited on the record date identified in a listing attached to the omnibus proxy. (iv) The City and the Registrar may treat as and deem the Depository to be the absolute owner of the Bonds for the purpose of payment of the principal of and premium, if any, and interest on the Bonds, for the purpose of giving notices of redemption and other matters with respect to the Bonds, for the purpose of obtaining any consent or other action to be taken by Holders for the purpose of registering transfers with respect to such Bonds, and for all purpose whatsoever. The Registrar, as paying agent hereunder, shall pay all principal of and premium, if any, and interest on the Bonds only to or upon the Holder of the Holders of the Bonds as shown on the register, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and premium, if any, and interest on the Bonds to the extent of the sum or sums so paid. (v) Upon delivery by the Depository to the Registrar of written notice to the . effect that the Depository has determined to substitute a new Nominee in place of the existing Nominee, and subject to the transfer provisions in paragraph 10 hereof (with respect to registration, transfer and exchange), references to the Nominee hereunder shall refer to such new Nominee. (vi) So long as any Bond is registered in the name of a Nominee, all payments with respect to the principal of and premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, by the Registrar or City, as the case may be, to the Depository as provided in the Letter of Representations, to the Depository required by the Depository as a condition to its acting as book -entry Depository for the Bonds (said Letter of Representations, together with any replacement thereof or amendment or substitute thereto, including any standard procedures or policies referenced therein or applicable thereto respecting the procedures and other matters relating to the Depository's role as book -entry Depository for the Bonds, collectively hereinafter referred to as the "Letter of Representations "). (vii) All transfers of beneficial ownership interests in each Bond issued in book -entry form shall be limited in principal amount to Authorized Denominations and shall be effected by procedures by the Depository with the Participants for recording and transferring the ownership of beneficial interests in such Bonds. (viii) In connection with any notice or other communication to be provided to • the Holders pursuant to this Resolution by the City or Registrar with respect to any consent or other action to be taken by Holders, the Depository shall consider the date of • receipt of notice requesting such consent or other action as the record date for such consent or other action; provided, that the City or the Registrar may establish a special record date for such consent or other action. The City or the Registrar shall, to the extent possible, give the Depository notice of such special record date not less than 15 calendar days in advance of such special record date to the extent possible. (ix) Any successor Registrar in its written acceptance of its duties under this Resolution and any paying agency registrar agreement, shall agree to take any actions necessary from time to time to comply with the requirements of the Letter of Representations. (x) In the case of a partial prepayment of a Bond, the Holder may, in lieu of surrendering the Bonds for a Bond of a lesser denomination as provided in paragraph 5 hereof (with respect to optional redemption), make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (c) Termination of Book -Entry Only System. Discontinuance of a particular Depository's services and termination of the book -entry only system may be effected as follows: (i) The Depository may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the City and discharging its responsibilities with respect thereto under applicable law. The City may terminate the services of the Depository with respect to the Bond if it determines that the Depository is • no longer able to carry out its functions as securities depository or the continuation of the system of book -entry transfers through the Depository is not in the best interests of the City or the Beneficial Owners. (ii) Upon termination of the services of the Depository as provided in the preceding paragraph, and if no substitute securities depository is willing to undertake the functions of the Depository hereunder can be found which, in the opinion of the City, is willing and able to assume such functions upon reasonable or customary terms, or if the City determines that it is in the best interests of the City or the Beneficial Owners of the Bond that the Beneficial Owners be able to obtain certificates for the Bonds, the Bonds shall no longer be registered as being registered in the bond register in the name of the Nominee, but may be registered in whatever name or names the Holder of the Bonds shall designate at that time, in accordance with paragraph 10 hereof (with respect to registration, transfer and exchange). To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 10 hereof (with respect to registration, transfer and exchange), the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (c) shall limit or restrict the provisions of paragraph 10 hereof (with respect to registration, transfer and exchange). 3. Pumose. The Bonds shall provide funds to finance the construction of • various improvement projects in the City (the "Improvements "). The total cost of the • Improvements, which shall include all costs enumerated in Minnesota Statutes, Section 475.65, is estimated to be at least equal to the amount of the Bonds. Work on the Improvements shall proceed with due diligence to completion. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Improvements proceeds with due diligence to completion and that any and all permits and studies required under law for the Improvements are obtained. 4. Interest The Bonds shall bear interest payable semiannually on February 1 and August 1 of each year (each, an "Interest Payment Date "), commencing August 1, 2003, calculated on the basis of a 360 -day year of twelve 30 -day months, at the respective rates per annum set forth opposite the maturity years as follows: Maturity Interest Maturity Interest Year Rate Year Rate 2004 % 2009 % 2005 2010 2006 2011 2007 2012 2008 2013 5. Ontional Redemption. All Bonds maturing in the years 2011 through 2013, shall be subject to redemption and prepayment at the option of the City on February 1, 2010, and on any date thereafter at a price of par plus accrued interest. Redemption may be in • whole or in part of the Bonds subject to prepayment. If redemption is in part, the City shall determine the maturities and principal amounts within each maturity to be prepaid; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected registered holder of the Bonds. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar prior to giving notice of redemption shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers so assigned to such Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the City or the Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City and the Bond Registrar duly executed by the holder thereof or his attorney duly authorized in writing) and the City shall execute and the Bond Registrar shall authenticate and deliver to the holder of such Bond, without service charge, a new Bond or Bonds of the same series having the same stated maturity and interest rate and of any authorized denomination or denominations, as • requested by such holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. 6. Bond Registrar. U.S. Bank National Association, in Saint Paul, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar "), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor paying agent is duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 12 of this resolution (with respect to interest payment and record date). 7. Form of Bond. The Bonds, together with the Bond Registrar's Certificate of Authentication, the form of Assignment and the registration information thereon, shall be in substantially the following form: • • • UNITED STATES OF AMERICA STATE OF MINNESOTA HENNEPIN COUNTY CITY OF BROOKLYN CENTER R- $ GENERAL OBLIGATION IMPROVEMENT BOND, SERIES 2003A INTEREST MATURITY DATE OF RATE DATE ORIGINAL ISSUE CUSIP % January 1, 2003 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS KNOW ALL PERSONS BY THESE PRESENTS that the City of Brooklyn Center, Hennepin County, Minnesota (the "Issuer "), certifies that it is indebted and for value received promises to pay to the registered owner specified above, or registered assigns, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, unless called for earlier redemption, and to pay interest thereon semiannually on February 1 and August 1 of each year (each, an "Interest Payment Date "), commencing August 1, 2003, at the rate per annum specified above (calculated on the basis of a 360 -day year of twelve 30 -day months) until the principal sum is paid or has been provided for. This Bond will bear interest from the most • recent Interest Payment Date to which interest has been paid or, if no interest has been paid, from the date of original issue hereof. The principal of and premium, if any, on this Bond are payable upon presentation and surrender hereof at the principal office of U.S. Bank National Association, in Saint Paul, Minnesota (the "Bond Registrar "), acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder ") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date "). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Bond are payable in lawful money of the United States of America. So long as this Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, and as those terms are defined therein, payment of principal of, premium, if any, and interest on this Bond and notice with respect thereto shall be made as provided in the Letter of Representations, as defined in the Resolution, and surrender of this Bond shall not be required for payment of the redemption price upon a partial redemption of this Bond. Until termination of the book -entry only system pursuant to the Resolution, Bonds may only be registered in the name of the Depository or its Nominee. REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE HEREOF, WHICH PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF SET FORTH HERE. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the • Constitution, laws of the State of Minnesota to be done, to happen and to be performed, precedent to and in the issuance of this Bond, have been done, have happened and have been performed, in regular and due form, time • and manner as required by law, and that this Bond, together with all other debts of the Issuer outstanding on the date of original issue hereof and the date of its issuance and delivery to the original purchaser, does not exceed any constitutional or statutory limitation of indebtedness. IN WITNESS WHEREOF, the City of Brooklyn Center, Hennepin County, Minnesota, by its City Council has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and its City Manager, the corporate seal of the Issuer having been intentionally omitted as permitted by law. • • • Date of Registration Registrable by: U.S. Bank National Association Saint Paul, Minnesota Payable at: U.S. Bank National Association Saint Paul, Minnesota BOND REGISTRARS CITY ROOKLY ENT OF BROOKLYN CENTER, CERTIFICATE OF HENNEPIN COUNTY, AUTHENTICATION MINNESOTA This Bond is one of the Bonds described in the Resolution mentioned within. /s/ Facsimile Mayor U.S. Bank National Association, /s/ Facsimile Saint Paul, Minnesota Manager Bond Registrar By: Authorized Signature • • • ON REVERSE OF BOND Redemption. All Bonds of this issue (the "Bonds ") maturing in the years 2011 through 2013, are subject to redemption and prepayment at the option of the Issuer on February 1, 2010, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, the Issuer shall determine the maturities and principal amount within each maturity to be prepaid; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected Holder of the Bonds. Selection of Bonds for Redemption: Partial_ Redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers assigned to the Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the Issuer or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the Issuer and Bond Registrar duly executed by the Holder thereof or his, her or its attorney duly authorized in writing) and the Issuer shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of such Bond, without service charge, a new Bond or Bonds of the same series having the same stated maturity and interest rate and of any authorized denomination or • denominations, as requested by such Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. Issuance: Purpose: General Obligation. This Bond is one of an issue in the total principal amount of $1,205,000, all of like date of original issue and tenor, except as to number, maturity, interest rate and denomination, which Bond has been issued pursuant to and in full conformity with the Constitution, laws of the State of Minnesota and pursuant to a resolution adopted by the City Council of the Issuer on December 9, 2002 (the "Resolution "), for the purpose of providing money to finance the construction of various improvement projects. This Bond is payable out of the General Obligation Improvement Bonds, Series 2003A Fund of the Issuer. This Bond constitutes a general obligation of the Issuer, and to provide moneys for the prompt and full payment of its principal, premium, if any, and interest when the same become due, the full faith and credit and taxing powers of the Issuer have been and are hereby irrevocably pledged. Denominations: Exchange: Resolution. The Bonds are issuable solely as fully registered bonds in the denominations of $5,000 and integral multiples thereof of a single maturity and are exchangeable for fully registered Bonds of other authorized denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. Transfer This Bond is transferable by the Holder in person or by his, her or its attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the . name of the transferee (but not registered in blank or to "bearer" or similar designation), of an authorized denomination or denominations, in aggregate principal amount equal to the principal amount of this Bond, of the • same maturity and bearing interest at the same rate. Fees upon Transfer or Loss. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of this Bond and any legal or unusual costs regarding transfers and lost Bonds. Treatment of Reeistered Owners. The Issuer and Bond Registrar may treat the person in whose name this Bond is registered as the owner hereof for the purpose of receiving payment as herein provided (except as otherwise provided on the reverse side hereof with respect to the Record Date) and for all other purposes, whether or not this Bond shall be overdue, and neither the Issuer nor the Bond Registrar shall be affected by notice to the contrary. Authentication. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. Qualified Tax- Exemnt Oblieation. This Bond has been designated by the Issuer as a "qualified tax - exempt obligation" for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. • • • ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. e • • ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and does hereby irrevocably constitute and appoint attorney to transfer the Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or any change whatever. Signature Guaranteed: Signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad- 15(a)(2). The Bond Registrar will not effect transfer of this Bond unless the information concerning the transferee requested below is provided. Name and Address: (Include information for all joint owners if the Bond is held by joint account.) • • Use only for Bonds when they are Registered in Book Entry Only System PREPAYMENT SCHEDULE This Bond has been prepaid in part on the date(s) and in the amount(s) as follows: Authorized Signature Date Amount of Holder r • • 8. Execution; Temnorary Bonds. The Bonds shall be printed (or, at the request of the Purchaser, typewritten) shall be executed on behalf of the City by the signatures of its Mayor and Manager and be sealed with the seal of the City; provided, however, that the seal of the City may be a printed (or, at the request of the Purchaser, photocopied) facsimile; and provided further that both of such signatures may be printed (or, at the request of the Purchaser, photocopied) facsimiles and the corporate seal may be omitted on the Bonds as permitted by law. In the event of disability or resignation or other absence of either such officer, the Bonds may be signed by the manual or facsimile signature of that officer who may act on behalf of such absent or disabled officer. In case either such officer whose signature or facsimile of whose signature shall appear on the Bonds shall cease to be such officer before the delivery of the Bonds, such signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if he or she had remained in office until delivery. The City may elect to deliver, in lieu of printed definitive bonds, one or more typewritten temporary bonds in substantially the form set forth above, with such changes as may be necessary to reflect more than one maturity in a single temporary bond. The temporary bonds may be executed with photocopied facsimile signatures of the Mayor and Manager. Such temporary bonds shall, upon the printing of the definitive bonds and the execution thereof, be exchanged therefor and canceled. 9. Authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this resolution unless a Certificate of Authentication on such Bond, substantially in the form hereinabove set forth, shall have been duly executed by an authorized representative of the Bond Registrar. Certificates of Authentication on different Bonds need not be signed by the same person. The Bond Registrar shall authenticate the signatures of officers of the City on each Bond by execution of the Certificate of Authentication on the Bond and by inserting as the date of registration in the space provided the date on which the Bond is authenticated, except that for purposes of delivering the original Bonds to the Purchaser, the Bond Registrar shall insert as a date of registration the date of original issue, which date is January 1, 2003. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Registration; Transfer; Exchange. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration (as provided in paragraph 9 with respect to authentication) of, and deliver, in the name of the designated transferee or transferees, one or more new Bonds of any authorized denomination or denominations of a like aggregate principal amount, having the same stated maturity and interest rate, as requested by the transferor; provided, however, that no Bond may be registered in blank or in the name of "bearer" or similar designation. At the option of the Holder, Bonds may be exchanged for Bonds of any authorized denomination or denominations of a like aggregate principal amount and stated maturity, upon surrender of the Bonds to be ® exchanged at the principal office of the Bond Registrar. Whenever any Bonds are so surrendered for exchange, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration of, • and deliver the Bonds which the Holder making the exchange is entitled to receive. All Bonds surrendered upon any exchange or transfer provided for in this resolution shall be promptly cancelled by the Bond Registrar and thereafter disposed of as directed by the City. All Bonds delivered in exchange for or upon transfer of Bonds shall be valid general obligations of the City evidencing the same debt, and entitled to the same benefits under this resolution, as the Bonds surrendered for such exchange or transfer. Every Bond presented or surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, in form satisfactory to the Bond Registrar, duly executed by the Holder thereof or his, her or its attorney duly authorized in writing. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of any Bond and any legal or unusual costs regarding transfers and lost Bonds. Transfers shall also be subject to reasonable regulations of the City contained in any agreement with the Bond Registrar, including regulations which permit the Bond Registrar to close its transfer books between record dates and payment dates. The Director of Fiscal and Support Services is hereby authorized to negotiate and execute the terms of said agreement. 11. Rights Upon Transfer or Exchange. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carry all the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 12. Interest Payment; Record Date. Interest on any Bond shall be paid on each Interest Payment Date by check or draft mailed to the person in whose name the Bond is registered (the "Holder ") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth (15th) day of the calendar month next preceding such Interest Payment Date (the 'Regular Record Date "). Any such interest not so timely paid shall cease to be payable to the person who is the Holder thereof as of the Regular Record Date, and shall be payable to the person who is the Holder thereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given by the Bond Registrar to the Holders not less than ten (10) days prior to the Special Record Date. 13. Treatment of Reizistered Owner. The City and Bond Registrar may treat the person in whose name any Bond is registered as the owner of such Bond for the purpose of receiving payment of principal of and premium, if any, and interest (subject to the payment provisions in paragraph 12 above with respect to interest payment and record date) on, such Bond and for all other purposes whatsoever whether or not such Bond shall be overdue, and neither the City nor the Bond Registrar shall be affected by notice to the contrary. 14. Delivery; Application of Proceeds. The Bonds when so prepared and executed shall be delivered by the Administrator to the Purchaser upon receipt of the purchase • price, and the Purchaser shall not be obliged to see to the proper application thereof. • 15. Fund and Accounts. There is hereby created a special fund to be designated the "General Obligation Improvement Bonds, Series 2003A Fund" (the "Fund ") to be administered and maintained by the Director of Fiscal and Support Services as a bookkeeping account separate and apart from all other funds maintained in the official financial records of the City. The Fund shall be maintained in the manner herein specified until all of the Bonds and the interest thereon have been fully paid. There shall be maintained in the Fund two (2) separate accounts, to be designated the "Construction Account" and "Debt Service Account ", respectively. (i) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Bonds, less accrued interest received thereon, and less any amount paid for the Bonds in excess of $1,191,745, plus any special assessments levied with respect to the Improvements and collected prior to completion of the Improvements and payment of the costs thereof. From the Construction Account there shall be paid all costs and expenses of making the Improvements listed in paragraph 16 (with respect to assessments), including the cost of any construction contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65; and the moneys in said account shall be used for no other purpose except as otherwise provided by law; provided that the proceeds of the Bonds may also be used to the extent necessary to pay interest on the Bonds due prior to the anticipated date of commencement of the collection of special assessments herein levied or covenanted to be levied; and provided further that if upon completion of the Improvements there shall remain any unexpended balance in the Construction Account, the balance (other than any special assessments) may be transferred by the Council to the fund of any other improvement instituted pursuant to Minnesota Statutes, Chapter 429, and provided further that any special assessments credited to the Construction Account shall only be applied towards payment of the costs of the Improvements upon adoption of a resolution by the City Council determining that the application of the special assessments for such purpose will not cause the City to no longer be in compliance with Minnesota Statutes, Section 475.61, Subdivision 1. • (ii) Debt Service Account. There are hereby irrevocably appropriated and pledged to, and there shall be credited to, the Debt Service Account: (a) all collections of special assessments herein covenanted to be levied with respect to the Improvements and either initially credited to the Construction Account and not already spent as permitted above and required to pay any principal and interest due on the Bonds or collected subsequent to the completion of the Improvements and payment of the costs thereof; (b) all accrued interest received upon delivery of the Bonds; (c) all funds paid for the Bonds in excess of $1,191,745; (d) all collections of taxes hereafter levied for the payment of the Bonds and interest thereon in the event the sums herein pledged for the payment of the Bonds are insufficient therefor; (e) all funds remaining in the Construction Account after completion of the Improvements and payment of the costs thereof, not so transferred to the account of another improvement; (f) all investment earnings on funds held in the Debt Service Account; and (g) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Debt Service Account. The Debt Service Account shall be used solely to pay the principal and interest and any premiums for redemption of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said account as provided by law. No portion of the proceeds of the Bonds shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments 1 except for a reasonable temporary period until such proceeds are needed for the purpose for P () P �'Y P P P rP which the Bonds were issued and (2) in addition to the above in an amount not greater than the lesser of five percent (5 %) of the proceeds of the Bonds or $100,000. To this effect any special assessments against benefitted properties are also pledged to the Debt Service Account, in excess of amounts which under then- applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the • United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as • amended (the "Code "). 16. Assessments. It is hereby determined that no less than one hundred percent (100 %) of the cost to the City of each Improvement financed hereunder within the meaning of Minnesota Statutes, Section 475.58, Subdivision 1(3), shall be paid by special assessments to be heretofore levied against every assessable lot, piece and parcel of land benefitted by any of the Improvements. The City hereby covenants and agrees that it will let all construction contracts not heretofore let within one (1) year after ordering each Improvement financed hereunder unless the resolution ordering the Improvement specifies a different time limit for the letting of construction contracts. The City hereby covenants and agrees that it has done and performed all acts and things necessary for the final and valid levy of such special assessments, and in the event that any such assessment be at any time held invalid with respect to any lot, piece or parcel of land due to any error, defect, or irregularity in any action or proceedings taken or to be taken by the City or the City Council or any of the City officers or employees, either in the making of the assessments or in the performance of any condition precedent thereto, the City and the City Council will forthwith do all further acts and take all further proceedings as may be required by law to make the assessments a valid and binding lien upon such property. It is hereby determined that the assessments which remain payable are payable in equal, consecutive installments of principal, with interest on the declining balance, at a rate per annum not greater than the maximum permitted by law and not less than 6.50% per annum: Improvement Levy Collection • Desianation Amount Years Years Garden South Project $ 2002 -2011 2003 -2012 Southwest Neighborhood Project $ 2002 -2011 2003 -2012 17. Coverage Test. The assessments are such that if collected in full they, together with all other funds herein pledged for the payment of the Bonds, will produce at least five percent (5 %) in excess of the amount needed to meet when due the principal and interest payments on the Bonds. 18. General Obligation Pledge. For the prompt and full payment of the principal and interest on the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 19. Certificate of Registration. The Clerk is hereby directed to file a certified copy of this resolution with the County Auditor of Hennepin County, Minnesota, together with • ® such other information as they shall require, and to obtain the County Auditor's Certificate that the Bonds have been entered in the County Auditor's Bond Register. 20. Records and Bonds. The officers of the City are hereby authorized and directed to prepare and furnish to the Purchaser, and to the attorneys approving the legality of the issuance of the Bonds, certified copies of all proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Bonds as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates and affidavits, including any heretofore furnished, shall be deemed representations of the City as to the facts recited therein. 21. Defeasance. When all Bonds have been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent permitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full; or if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Bond Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms, by depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full, provided that notice of redemption thereof has been duly given. The City may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a suitable banking institution qualified by law as an escrow agent for this purpose, cash or securities described in Minnesota Statutes, Section 475.67, Subdivision 8, bearing interest payable at such times and at such rates and maturing on such dates as shall be required, subject to sale and /or reinvestment, to pay all amounts to become due thereon to maturity or, if notice of redemption as herein required has been duly provided for, to such earlier redemption date. 22. Negative Covenant as to Use of Proceeds and Improvements. The City hereby covenants not to use the proceeds of the Bonds or to use the Improvements, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the Improvements, in such a manner as to cause the Bonds to be "private activity bonds" within the p p tY meaning of Sections 103 and 141 through 150 of the Code. 23. Tax - Exempt Status of the Bonds; Rebate. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (1) requirements relating to temporary periods for investments, (2) limitations on amounts invested at a yield greater than the yield on the Bonds, and (3) the rebate of excess investment earnings to the United States if the Bonds (together with other obligations reasonably expected to be issued and outstanding at one time in this calendar year) exceed the small - issuer exception • amount of $5,000,000. • For purposes of qualifying for the exception to the federal arbitrage rebate requirements for governmental units issuing $5,000,000 or less of bonds, the City hereby finds, determines and declares that (1) the Bonds are issued by a governmental unit with general taxing powers, (2) no Bond is a private activity bond, (3) ninety-five percent (95 %) or more of the net proceeds of the Bonds are to be used for local governmental activities of the City (or of a governmental unit the jurisdiction of which is entirely within the jurisdiction of the City), and (4) the aggregate face amount of all tax - exempt bonds (other than private activity bonds) issued by the City (and all subordinate entities thereof, and all entities treated as one issuer with the City) during the calendar year in which the Bonds are issued is not reasonably expected to exceed $5,000,000, all within the meaning of Section 148(f)(4)(D) of the Code. 24. Compliance with Reimbursement Bond Regulations. The provisions of this paragraph are intended to establish and provide for the City's compliance with United States Treasury Regulations Section 1.150 -2 (the "Reimbursement Regulations ") applicable to the "reimbursement proceeds" of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure "). The City hereby certifies and /or covenants as follows: (a) Not later than 60 days after the date of payment of a Reimbursement Expenditure, the City (or person designated to do so on behalf of the City) has made or will have made a written declaration of the City's official intent (a "Declaration ") which effectively (i) states the City's reasonable expectation to reimburse itself for the payment of the Reimbursement Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional • description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project "); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed 20% of the "issue price" of the Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of $100,000 or 5% of the proceeds of the Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Bonds or any of the other types of expenditures described in Section 1.150 - 2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. • (d) Each such reimbursement allocation will be made in a writing that evidences the City's use of Bond proceeds to reimburse the Reimbursement Expenditure and, if • made within 30 days after the Bonds are issued, shall be treated as made on the day the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph 24 upon receipt of an opinion of its Bond Counsel for the Bonds stating in effect that such action will not impair the tax - exempt status of the Bonds. 25. Designation of Qualified Tax - Exempt Oblisaations; Issuance Limit. In order to qualify the Bonds as "qualified tax - exempt obligations" within the meaning of Section 265(b)(3) of the Code, the City hereby makes the following factual statements and representations: (a) the Bonds are issued after August 7, 1986; (b) the Bonds are not "private activity bonds" as defined in Section 141 of the Code; (c) the City hereby designates the Bonds as "qualified tax - exempt obligations" for purposes of Section 265(b)(3) of the Code; (d) the reasonably anticipated amount of tax - exempt obligations (other than private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the City, and all ® subordinate entities whose obligations are treated as issued by the City) during this calendar year 2002 will not exceed $10,000,000; and (e) not more than $10,000,000 of obligations issued by the City during this calendar year 2002 have been designated for purposes of Section 265(b)(3) of the Code. The City shall use its best efforts to comply with any federal procedural requirements which may apply in order to effectuate the designation made by this paragraph. 26. Continuing Disclosure. (a) The City is the sole obligated person with respect to the Bonds. The City hereby agrees, in accordance with the provisions of Rule 15c2 -12 (the "Rule "), promulgated by the Securities and Exchange Commission (the "Commission ") pursuant to the Securities Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking ") hereinafter described to: (1) Provide or cause to be provided to each nationally recognized municipal securities information repository ( "NRMSIR ") and to the appropriate state information depository ( "SID "), if any, for the State of Minnesota, in each case as designated by the Commission in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. • • (2) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the Municipal Securities Rulemaking Board ( "MSRB ") and (ii) the SID, notice of the occurrence of certain material events with respect to the Bonds in accordance with the Undertaking. (3) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the MSRB and (ii) the SID, notice of a failure by the Issuer to provide the annual financial information with respect to the Issuer described in the Undertaking. (4) The City agrees that its covenants pursuant to the Rule set forth in this paragraph and in the Undertaking are intended to be for the benefit of the holders and any other beneficial owners of the Bonds and shall be enforceable on behalf of such holders and beneficial owners; provided that the right to enforce the provisions of these covenants shall be limited to a right to obtain specific enforcement of the 's obligations under the covenants. (b) The Mayor and Manager of the City, or any other officer of the authorized to act in their place, (the "Officers ") are hereby authorized and directed to execute on behalf of the the Undertaking in substantially the form presented to the City Council, subject to such modifications thereof or additions thereto as are (1) consistent with the requirements under the Rule, (ii) required by the purchaser of the Bonds and (iii) acceptable to the Officers. 27. Severability. If any section, paragraph or provision of this resolution shall • be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 28. Headings. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. • STATE OF MINNESOTA COUNTY OF HENNEPIN CITY OF BROOKLYN CENTER I, the undersigned, being the duly qualified and acting Clerk of the City of Brooklyn Center, Minnesota, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council of said City, duly called and held on the date therein indicated, insofar as such minutes relate to authorizing the issuance of $1,205,000 General Obligation Improvement Bonds, Series 2003A of said City. WITNESS my hand this day of , 2002 Clerk • 1467991vl 24 OFFICIAL STATEMENT DATED NOVEMBER 21, 2002 Rating: Requested from Moody's NEW ISSUE Investors Service In the opinion of Briggs and Morgan, Professional Association, Bond Counsel, based on present federal and Minnesota laws, regulations, rulings and decisions, at the time of their issuance and delivery to the original purchaser, interest on the Bonds is excluded from gross income for purposes of United States income tax and is excluded, to the same extent, :n computing both gross and taxable net income for purposes of State of Minnesota income tax (other than Minnesota franchise taxes measured by income and imposed on corporations and financial institutions). Interest on the Bonds is not an item of tax preference for purposes of the alternative minimum tax imposed on individuals and corporations; however, interest on the Bonds is taken into account for the purpose of determining adjusted current earnings for purposes of computing the federal alternative minimum tax imposed on corporations. No opinion will be expressed by Bond Counsel regarding other state or federal tax consequences caused by receipt or accrual of interest on the Bonds or arising with respect to ownership of the Bonds. (See 'Tax Exemption" and "Other Federal Tax Considerations " herein.) $1,205,000 City of Brooklyn Center, Minnesota General Obligation Improvement Bonds, Series 2003A (Book Entry Only) Dated Date: January 1, 2003 Interest Due: Each February 1 and August 1, commencing August 1, 2003 The Bonds will mature February 1 as follows: 2004 $145,000 2007 $125,000 2010 $115,000 2012 $110,000 2005 $130,000 2008 $120,000 2011 $110,000 2013 $105,000 2006 $125,000 2009 $120,000 Proposals for the Bonds may contain a maturity schedule providing for a combination of serial bonds and term bonds, provided that no serial bond may mature on or after the first mandatory sinking fund redemption date of any term bond. All term bonds shall be subject to mandatory sinking fund redemption and must conform to the maturity schedule set forth above at a price of par plus accrued interest to the date of redemption. The City may elect on February 1, 2010, and on any day thereafter, to prepay Bonds due on or after February 1, 2011 at a price of par plus accrued interest. The Bonds will be general obligations of the City for which the City pledges its full faith and credit and power to levy direct general ad valorem taxes. In addition, the City will pledge special assessments against benefited property. Proceeds of the Bonds will be used to finance various improvement projects within the City. The Bonds will be bank - qualified tax - exempt obligations pursuant to Section 265(b)(3) of the Internal Revenue Code of 1986, as amended, and will not be subject to the alternative minimum tax for individuals. Proposals for not less than $1,191,745 must be submitted for the Bonds, along with a certified or cashier's check or a Financial Surety Bond payable to the order of the City in the amount of $12,050. Proposals shall specify rates in integral multiples of 5/100 or 1/8 of 1 %. Rates must be in level or ascending order. Award will be made on the basis of True Interest Cost (TIC). The Bonds will be issued as fully registered Bonds without coupons and, when issued, will be registered in the V name of Cede & Co., as nominee of The Depository Trust Company ( "DTC "). DTC will act as securities depository of the Bonds. Individual purchases may be made in book entry form only, in the principal amount of $5,000 and integral multiples thereof. Investors will not receive physical certificates representing their interest in the Bonds purchased. (See "Book Entry System" herein.) U.S. Bank National Association, St. Paul, Minnesota, will serve as registrar (the "Registrar") for the Bonds and the City will pay for registration services. Bonds will be available for delivery at DTC on or about January 9, 2003. PROPOSALS RECEIVED: December 9, 2002 (Monday) until 11:00 A.M., Central Time AWARD: December 9, 2002 (Monday) at 7:00 P.M., Central Time SPRINGSTED Further information may be obtained from SPRINGSTED Incorporated, Financial Advisor to the Issuer, 85 East Seventh Place, Suite 100, Saint Advisors to the Public Sector Paul, Minnesota 55101 -2887 (651) 223 -3000 For purposes of compliance with Rule 15c2 -12 of the Securities and Exchange Commission, this document, as the same may be supplemented or corrected by the Issuer from time to time (collectively, the "Official Statement "), may be treated as an Official Statement with respect to the Obligations described herein that is deemed final as of the date hereof (or of any such supplement or correction) by the Issuer, except for the omission of certain information referred to in the succeeding paragraph. The Official Statement, when further supplemented by an addendum or addenda specifying the maturity dates, principal amounts and interest rates of the Obligations, together with any other information required by law, shall constitute a "Final Official Statement" of the Issuer with respect to the Obligations, as that term is defined in Rule 15c2 -12. Any such addendum shall, on and after the date thereof, be fully incorporated herein and made a part hereof by reference. By awarding the Obligations to any underwriter or underwriting syndicate submitting a Proposal therefor, the Issuer agrees that, no more than seven business days after the date of such award, it shall provide without cost to the senior managing underwriter of the syndicate to which the Obligations are awarded copies of the Official Statement and the addendum or addenda described in the preceding paragraph in the amount specified in the Terms of Proposal. The Issuer designates the senior managing underwriter of the syndicate to which the Obligations are awarded as its agent for purposes of distributing copies of the Final Official Statement to each Participating Underwriter. Any underwriter delivering a Proposal with respect to the Obligations agrees thereby that if its bid is accepted by the Issuer (i) it shall accept such designation and (ii) it shall enter into a contractual relationship with all Participating Underwriters of the Obligations for purposes of assuring the receipt by each such Participating Underwriter of the Final Official Statement. No dealer, broker, salesman or other person has been authorized by the Issuer to give any information or to make any representations with respect to the Obligations, other than as contained in the Official Statement or the Final Official Statement, and if given or made, such other information or representations must not be relied upon as having been authorized by the Issuer. Certain information contained in the Official Statement and the Final Official Statement may have been obtained from sources other than records of the Issuer and, while believed to be reliable, is not guaranteed as to completeness or accuracy. THE INFORMATION AND EXPRESSIONS OF OPINION IN THE OFFICIAL STATEMENT AND THE FINAL OFFICIAL STATEMENT ARE SUBJECT TO CHANGE, AND NEITHER THE DELIVERY OF THE OFFICIAL STATEMENT OR THE FINAL OFFICIAL STATEMENT NOR ANY SALE MADE UNDER EITHER SUCH DOCUMENT SHALL CREATE ANY IMPLICATION THAT THERE HAS BEEN NO CHANGE IN THE AFFAIRS OF THE ISSUER SINCE THE DATE THEREOF. References herein to laws, rules, regulations, resolutions, agreements, reports and other documents do not purport to be comprehensive or definitive. All references to such documents are qualified in their entirety by reference to the particular document, the full text of which may contain qualifications of and exceptions to statements made herein. Where full texts of documents prepared by or on behalf of the Issuer have not been included as appendices to the Official Statement or the Final Official Statement, they will be furnished on request. TABLE OF CONTENTS I� Paae(s) Terms of Proposal ........... i -iv .................................................................. ............................... IntroductoryStatement ....................................................................... ............................... 1 ContinuingDisclosure ........................................................................ ............................... 1 TheBonds ......................................................................................... ............................... 2 Authorityand Purpose ....................................................................... ............................... 4 Securityand Financing ...................................................................... ............................... 4 FutureFinancing ................................................................................ ............................... 5 Litigation............................................................................................ ............................... 5 Legality.............................................................................................. ............................... 5 TaxExemption ................................................................................... ............................... 5 Other Federal Tax Considerations ..................................................... ............................... 6 Bank - Qualified Tax - Exempt Obligations ............................................ ............................... 7 Rating ................................................................................................ ............................... 7 FinancialAdvisor ................................................................................ ............................... 7 Certification........................................................................................ ............................... 7 CityProperty Values .......................................................................... ............................... 8 CityIndebtedness .............................................................................. ............................... 9 City Tax Rates, Levies and Collections .............................................. ............................... 12 Fundson Hand .................................................................................. ............................... 13 CityInvestments ................................................................................. ............................... 13 General Information Concerning the City ........................................... ............................... 15 Governmental Organization and Services .......................................... ............................... 17 Proposed Form of Legal Opinion ............................................. ............................... Appendix Form of Full Continuing Disclosure Undertaking ...................... ............................... Appendix II Summary of Tax Levies, Payment Provisions, and Minnesota Real Property Valuation ....................................... ............................... Appendix III Selected Annual Financial Statements .................................... ............................... Appendix IV ProposalForms ........................................................................ ............................... Inserted (This page was left blank intentionally.) THE CITY HAS AUTHORIZED SPRINGSTED INCORPORATED TO NEGOTIATE THIS ISSUE ON ITS BEHALF. PROPOSALS WILL BE RECEIVED ON THE FOLLOWING BASIS: TERMS OF PROPOSAL $1,205,000 CITY OF BROOKLYN CENTER, MINNESOTA GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A (BOOK ENTRY ONLY) Proposals for the Bonds will be received on Monday, December 9, 2002, until 11:00 A.M., Central Time, at the offices of Springsted Incorporated, 85 East Seventh Place, Suite 100, Saint Paul, Minnesota, after which time they will be opened and tabulated. Consideration for award of the Bonds will be by the City Council at 7:00 P.M., Central Time, of the same day. SUBMISSION OF PROPOSALS Proposals may be submitted in a sealed envelope or by fax (651) 223 -3046 to Springsted. Signed Proposals, without final price or coupons, may be submitted to Springsted prior to the time of sale. The bidder shall be responsible for submitting to Springsted the final Proposal price and coupons, by telephone (651) 223 -3000 or fax (651) 223 -3046 for inclusion in the submitted Proposal. Springsted will assume no liability for the inability of the bidder to reach Springsted prior to the time of sale specified above. All bidders are advised that each I Proposal shall be deemed to constitute a contract between the bidder and the City to purchase the Bonds regardless of the manner of the Proposal submitted. DETAILS OF THE BONDS The Bonds will be dated January 1, 2003, as the date of original issue, and will bear interest payable on February 1 and August 1 of each year, commencing August 1, 2003. Interest will be computed on the basis of a 360 -day year of twelve 30 -day months. The Bonds will mature February 1 in the years and amounts as follows: 2004 $145,000 2007 $125,000 2010 $115,000 2012 $110,000 2005 $130,000 2008 $120,000 2011 $110,000 2013 $105,000 2006 $125,000 2009 $120,000 ` Proposals for the Bonds may contain a maturity schedule providing for a combination of serial bonds and term bonds, provided that no serial bond may mature on or after the first mandatory sinking fund redemption date of any term bond. All term bonds shall be subject to mandatory sinking fund redemption and must conform to the maturity schedule set forth above at a price of par plus accrued interest to the date of redemption. In order to designate term bonds, the proposal must specify "Last Year of Serial Maturities" and "Years of Term Maturities" in the spaces provided on the Proposal Form. BOOK ENTRY SYSTEM The Bonds will be issued by means of a book entry system with no physical distribution of Bonds made to the public. The Bonds will be issued in fully registered form and one Bond, representing the aggregate principal amount of the Bonds maturing in each year, will be -i - Nq registered in the name of Cede & Co. as nominee of The Depository Trust Company ( "DTC "), New York, New York, which will act as securities depository of the Bonds. Individual purchases of the Bonds may be made in the principal amount of $5,000 or any multiple thereof of a single maturity through book entries made on the books and records of DTC and its participants. Principal and interest are payable by the registrar to DTC or its nominee as registered owner of the Bonds. Transfer of principal and interest payments to participants of DTC will be the responsibility of DTC; transfer of principal and interest payments to beneficial owners by participants will be the responsibility of such participants and other nominees of beneficial owners. The purchaser, as a condition of delivery of the Bonds, will be required to deposit the Bonds with DTC. REGISTRAR The City will name the registrar which shall be subject to applicable SEC regulations. The City will pay for the services of the registrar. OPTIONAL REDEMPTION The City may elect on February 1, 2010, and on any day thereafter, to prepay Bonds due on or after February 1, 2011. Redemption may be in whole or in part and if in part at the option of the City and in such manner as the City shall determine. If less than all Bonds of a maturity are called for redemption, the City will notify DTC of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant's interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. All prepayments shall be at a price of par plus accrued interest. SECURITY AND PURPOSE The Bonds will be general obligations of the City for which the City will pledge its full faith and credit and power to levy direct general ad valorem taxes. In addition the City will pledge special assessments against benefited property. The proceeds will be used to finance various improvement projects within the City. TYPE OF PROPOSALS Proposals shall be for not less than $1,191,745 and accrued interest on the total principal amount of the Bonds. Proposals shall be accompanied by a Good Faith Depo sit ("Deposit") in the form of a certified or cashier's check or a Financial Surety Bond in the amount of $12,050, payable to the order of the City. If a check is used, it must accompany the proposal. If a Financial Surety Bond is used, it must be from an insurance company licensed to issue such a bond in the State of Minnesota, and preapproved by the City. Such bond must be submitted to Springsted Incorporated prior to the opening of the proposals. The Financial Surety Bond must identify each underwriter whose Deposit is guaranteed by such Financial Surety Bond. If the Bonds are awarded to an underwriter using a Financial Surety Bond, then that purchaser is ' required to submit its Deposit to Springsted Incor orated in the form of a certified or cashier's q p P check or wire transfer as instructed by Springsted Incorporated not later than 3:30 P.M., Central Time, on the next business day following the award. If such Deposit is not received by that time, the Financial Surety Bond may be drawn by the City to satisfy the Deposit requirement. The Deposit received from the purchaser, the amount of which will be deducted at settlement and no interest will accrue to the purchaser, will be deposited by the City. In the event the purchaser fails to comply with the accepted proposal, said amount will be retained by the City. No proposal can be withdrawn or amended after the time set for receiving proposals unless the meeting of the City scheduled for award of the Bonds is adjourned, recessed, or continued to another date without award of the Bonds having been made. Rates shall be in integral multiples of 5/100 or 1/8 of 1 %. Rates must be in level or ascending order. Bonds of -ii - the same maturity shall bear a single rate from the date of the Bonds to the date of maturity. No conditional proposals will be accepted. AWARD The Bonds will be awarded on the basis of the lowest interest rate to be determined on a true interest cost (TIC) basis. The City's computation of the interest rate of each proposal, in accordance with customary practice, will be controlling. The City will reserve the right to: (i) waive non - substantive informalities of any proposal or of matters relating to the receipt of proposals and award of the Bonds, (ii) reject all proposals without cause, and, (iii) reject any proposal which the City determines to have failed to comply with the terms herein. BOND INSURANCE AT PURCHASER'S OPTION If the Bonds qualify for issuance of any policy of municipal bond insurance or commitment therefor at the option of the underwriter, the purchase of any such insurance policy or the issuance of any such commitment shall be at the sole option and expense of the purchaser of the Bonds. Any increased costs of issuance of the Bonds resulting from such purchase of insurance shall be paid by the purchaser, except that, if the City has requested and received a rating on the Bonds from a rating agency, the City will pay that rating fee. Any other rating agency fees shall be the responsibility of the purchaser. Failure of the municipal bond insurer to issue the policy after Bonds have been awarded to the purchaser shall not constitute cause for failure or refusal by the purchaser to accept delivery on the Bonds. I CUSIP NUMBERS If the Bonds qualify for assignment of CUSIP numbers such numbers will be printed on the Bonds, but neither the failure to print such numbers on any Bond nor any error with respect thereto will constitute cause for failure or refusal by the purchaser to accept delivery of the Bonds. The CUSIP Service Bureau charge for the assignment of CUSIP identification numbers shall be paid by the purchaser. SETTLEMENT Within 40 days following the date of their award, the Bonds will be delivered without cost to the purchaser through DTC in New York, New York. Delivery will be subject to receipt by the purchaser of an approving legal opinion of Briggs and Morgan, Professional Association, of Saint Paul and Minneapolis, Minnesota, and of customary closing papers, including a no- litigation certificate. On the date of settlement, payment for the Bonds sha" be made in federal, or equivalent, funds which shall be received at the offices of the City or its designee not later than 12:00 Noon, Central Time. Unless compliance with the terms of payment for the Bonds has been made impossible by action of the City, or its agents, the purchaser shall be liable to the City for any loss suffered by the City by reason of the purchaser's non - compliance with said terms for payment. CONTINUING DISCLOSURE On the date of actual issuance and delivery of the Bonds, the City will execute and deliver a Continuing Disclosure Undertaking (the "Undertaking ") whereunder the City will covenant for the benefit of the owners of the Bonds to provide certain financial and other information about the City and notices of certain occurrences to information repositories as specified in and required by SEC Rule 15c2- 12(b)(5). OFFICIAL STATEMENT The City has authorized the preparation of an Official Statement containing pertinent information relative to the Bonds, and said Official Statement will serve as a nearly final Official Statement within the meaning of Rule 15c2 -12 of the Securities and Exchange Commission. For copies of the Official Statement or for any additional information prior to sale, any prospective purchaser is referred to the Financial Advisor to the City, Springsted Incorporated, 85 East Seventh Place, Suite 100, Saint Paul, Minnesota 55101, telephone (651) 223 -3000. The Official Statement, when further supplemented by an addendum or addenda specifying the maturity dates, principal amounts and interest rates of the Bonds, together with any other information required by law, shall constitute a "Final Official Statement" of the City with respect to the Bonds, as that term is defined in Rule 15c2 -12. By awarding the Bonds to any underwriter or underwriting syndicate submitting a proposal therefor, the City agrees that, no more than seven business days after the date of such award, it shall provide without cost to the senior managing underwriter of the syndicate to which the Bonds are awarded 50 copies of the Official Statement and the addendum or addenda described above. The City designates the senior managing underwriter of the syndicate to which the Bonds are awarded as its agent for purposes of distributing copies of the Final Official Statement to each Participating Underwriter. Any underwriter delivering a proposal with respect to the Bonds agrees thereby that if its proposal is accepted by the City (i) it shall accept such designation and (ii) it shall enter into a contractual relationship with all Participating Underwriters of the Bonds for purposes of assuring the receipt by each such Participating Underwriter of the Final Official Statement. Dated November 12, 2002 BY ORDER OF THE CITY COUNCIL /s/ Sharon Knutson Clerk -iv - OFFICIAL STATEMENT $1,205,000 CITY OF BROOKLYN CENTER, MINNESOTA GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A (BOOK ENTRY ONLY) INTRODUCTORY STATEMENT This Official Statement contains certain information relating to the City of Brooklyn Center, Minnesota (the "City" or the "Issuer") and its issuance of $1,205,000 General Obligation Improvement Bonds, Series 2003A (the "Bonds," the "Obligations" or the "Issue "). The Bonds are general obligations of the City for which the City pledges its full faith and credit and power to levy direct general ad valorem taxes. In addition, the City will pledge special assessments against benefited properties. Inquiries may be directed to Mr. Douglas Sell, Director of Fiscal and Support Services, City of Brooklyn Center, 6301 Shingle Creek Parkway, Brooklyn Center, Minnesota 55430, or by telephoning (763) 569 -3345. Information may also be obtained from Springsted Incorporated, 85 East Seventh Place, Suite 100, St. Paul, Minnesota 55101 -2887, or by telephoning (651) 223 -3000. If information of a specific legal matter is desired, requests may be directed to Ms. Mary Dyrseth, Briggs and Morgan Professional Association, W2200 First National Bank Building, 332 Minnesota Street, St. Paul, Minnesota 55101, or by telephoning (651) 223 -6625. CONTINUING DISCLOSURE In order to assist the Underwriters in complying with SEC Rule 15c2 -12 (the "Rule "), pursuant to the Award Resolution and Continuing Disclosure Undertaking to be executed on behalf of the City on or before closing, the City has and will covenant (the "Undertaking ") for the benefit of holders or beneficial owners of the Bonds to provide certain financial information and operating data relating to the City to certain information repositories annually, and to provide notices of the occurrence of certain events enumerated in the Rule to certain information repositories or the Municipal Securities Rulemaking Board and to any state information r depository. The specific nature of the Undertaking, as well as the information to be contained in the annual report or the notices of material events is set forth in the Continuing Disclosure Undertaking in substantially the form attached hereto as Appendix II, subject to such modifications thereof or additions thereto as: (i) consistent with requirements under the Rule, (ii) required by the purchaser of the Bonds from the City and (iii) acceptable to the Mayor and City Manager of the City. The City has never failed to comply in all material respects with any previous undertakings under the Rule to provide annual reports or notices of material events. A failure by the City to comply with the Undertaking will not constitute an event of default on the Bonds (although holders or other beneficial owners of the Bonds will have the sole remedy of bringing an action for specific performance). Nevertheless, such a failure must be reported in accordance with the Rule and must be considered by any broker, dealer or municipal securities dealer before recommending the purchase or sale of the Bonds in the secondary market. Consequently, such a failure may adversely affect the transferability and liquidity of the Bonds and their market price. -1- THE BONDS General Description The Bonds are dated as of January 1, 2003. The Bonds will mature annually on February 1, as set forth on the cover of this Official Statement. The Bonds are issued in book entry form. Interest on the Bonds is payable August 1, 2003 and semi - annually thereafter on February 1 and August 1. Interest will be payable to the holder (initially Cede & Co.) registered on the books of the Registrar on the fifteenth day of the calendar month next preceding such interest payment date. Principal of and interest on the Bonds will be paid as described in the Section herein entitled "Book Entry System." U.S. Bank National Association, St. Paul, Minnesota, will serve as Registrar for the Bonds and the City will pay for registration services. Optional Redemption The City may elect on February 1, 2010, and on any day thereafter, to prepay the Bonds due on or after February 1, 2011. Redemption may be in whole or in part and if in part at the option of the City and in such manner as the City shall determine. If less than all Bonds of a maturity are called for redemption, the City will notify DTC of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant's interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. All prepayments shall be at a price of par plus accrued interest. Book Entry System The Depository Trust Company ( "DTC "), New York, New York, will act as securities depository for the Obligations. The Obligations will be issued as fully- registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully- registered certificate will be issued for each maturity of the Obligations, in the aggregate principal amount of such maturity, and will be deposited with DTC. DTC is a limited - purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds securities that its participants ( "Direct Participants ") deposit with DTC. DTC also facilitates the settlement among Direct Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book -entry changes in Direct Participants' accounts, thereby ' eliminating the need for physical movement of securities certificates. Direct Participants ( "Direct Participants ") include securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is owned by a number of its Direct Participants and by the New York Stock Exchange, Inc.; the American Stock Exchange LLC; and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as securities brokers and dealers, banks, and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ( "Indirect Participants "). The Rules applicable to DTC and its Direct and Indirect Participants are on file with the Securities and Exchange Commission. Purchases of Obligations under the DTC system must be made by or through Direct Participants, which will receive a credit for the Obligations on DTC's records. The ownership -2- interest of each actual purchaser of each Obligation ( "Beneficial Owner ") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase, but Beneficial Owners are expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Obligations are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in the Obligations, except in the event that use of the book -entry system for the Obligations is discontinued. To facilitate subsequent transfers, all Obligations deposited by Direct Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co. or such other name as requested by an authorized representative of DTC. The deposit of Obligations with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Obligations; DTC's records reflect only the identity of the Direct Participants to whose accounts such Obligations are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of the Obligations may wish to take certain steps to augment transmission to them of notices of significant events with respect to the Obligations, such as redemptions, defaults, and proposed amendments to the security documents. Beneficial Owners of the Obligations may wish to ascertain that the nominee holding the Obligations for their benefit has agreed to obtain and transmit notices to Beneficial Owners, or in the alternative, Beneficial Owners may wish to provide their names and addresses to the Registrar and request that copies of the notices be provided directly to them. Redemption notices shall be sent to DTC. If less than all of the Obligations within a maturity are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such maturity to be redeemed. Neither DTC nor Cede & Co. (nor such other DTC nominee) will consent or vote with respect to the Obligations. Under its usual procedures, DTC mails an Omnibus Proxy to the Registrar as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Obligations are credited on the record date (identified in a listing attached to the Omnibus Proxy). Principal and interest payments on the Obligations will be made to Cede & Co. or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts on the payable date in accordance with their respective holdings shown on DTC's records, unless DTC has reason to believe that it will not receive payment on the payable date. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC (nor its nominee), the Registrar, or the Issuer, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal and interest to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the Registrar, disbursement of such payments to Direct Participants is the responsibility of DTC, and disbursement of such payments to the Beneficial Owners is the responsibility of Direct and Indirect Participants. -3- Iq A Beneficial Owner shall give notice to elect to have its Obligations purchased or redeemed, through its Direct Participant, to the nominee holding the Obligations, and shall effect delivery of such Obligations by causing the Direct Participant to transfer the Direct Participant's interest in the Obligations, on DTC's records, to the nominee holding the Obligations. The requirement for physical delivery of the Obligations in connection with a purchase or redemption will be deemed satisfied when the ownership rights in the Obligations are transferred by the Direct Participants on DTC's records and followed by a book -entry credit of purchased or redeemed Obligations to the nominee holding the Obligations. DTC may discontinue providing its services as securities depository with respect to the Obligations at any time by giving reasonable notice to the Registrar. Under such circumstances, in the event that a successor securities depository is not obtained, certificates are required to be printed and delivered. q The Issuer may decide to discontinue use of the system of book -entry transfers through DTC (or a successor securities depository). In that event, certificates will be printed and delivered. The information in this section concerning DTC and DTC's book -entry system has been obtained from sources that the Issuer believes to be reliable, but the Issuer takes no responsibility for the accuracy thereof. AUTHORITY AND PURPOSE The Bonds are being issued pursuant to Minnesota Statutes, Chapters 429 and 475. Proceeds will be used to finance various improvement projects within the City. The composition of the Bonds is as follows: Net Project Costs $ 6,188,765 Costs of Issuance 23,500 Allowance for Discount Bidding 13,255 Less: Available City Funds (4,496,098) Prepaid Assessments (524,422) Total Bond Issue $ 1,205,000 SECURITY AND FINANCING The Bonds are general obligations of the City for which the City pledges its full faith and credit ` and power to levy direct general ad valorem taxes. In addition, the City pledges special assessments against benefited property for repayment of the Bonds. Special assessments totaling approximately $1,164,163 of principal were filed on October 25, 2002 for first collection in 2003. The City has received $524,422 in assessment prepayments. The remaining assessments will be spread over a term of ten years with equal annual payments of principal, and interest charged on the unpaid balance at a rate of 6.5 %. If collected in full, special assessments are expected to be sufficient to pay 105% of the August 1 interest payment due in the year of collection, and the principal and interest due on February 1 of the following year. An ad valorem tax levy is not expected to be necessary. -4- FUTURE FINANCING The City has no additional borrowing plans for at least the next 90 days. LITIGATION The City is not aware of any threatened or pending litigation affecting the validity of the Bonds or the City's ability to meet its financial obligations. LEGALITY The Bonds are subject to approval as to certain matters by Briggs and Morgan, Professional Association, of Saint Paul and Minneapolis, Minnesota, as Bond Counsel. Bond Counsel has not participated in the preparation of this Official Statement and will not pass upon its accuracy, completeness, or sufficiency. Bond Counsel has not examined nor attempted to examine or verify, any of the financial or statistical statements, or data contained in this Official Statement and will express no opinion with respect thereto. A legal opinion in substantially the form set out as Appendix I to this Official Statement, will be delivered at closing. TAX EXEMPTION At closing Briggs and Morgan, Professional Association, Bond Counsel, will render an opinion that, at the time of their issuance and delivery to the original purchaser, under present federal and State of Minnesota laws, regulations, rulings and decisions (which excludes any pending legislation which may have a retroactive effect), the interest on each Bond is excluded from gross income for purposes of United States income tax and is excluded, to the same extent, in computing both gross income and taxable net income for purposes of State of Minnesota income tax (other than Minnesota franchise taxes measured by income and imposed on corporations and financial institutions), and that interest on the Bonds is not an item of tax preference for purposes of computing the federal alternative minimum tax imposed on individuals and corporations or the Minnesota alternative minimum tax applicable to individuals, estates or trusts; provided that interest on the Bonds is subject to federal income taxation to p the extent it is included as part of adjusted current earnings for purposes of computing the alternative minimum tax imposed on certain corporations. No opinion will be expressed by Bond Counsel regarding other federal or state tax consequences caused by the receipt or accrual of interest on the Bonds or arising with respect to ownership of the Bonds. Preservation of the exclusion of interest on the Bonds from federal gross income and state gross and taxable net income, however, depends upon compliance by the City with all requirements of the Internal Revenue Code of 1986, as amended, (the "Code ") that must be satisfied subsequent to the issuance of the Bonds in order that interest thereon be (or continue to be) excluded from federal gross income and state gross and taxable net income. The City will covenant to comply with requirements necessary under the Code to establish and maintain the Bonds as tax - exempt under Section 103 thereof, including without limitation, requirements relating to temporary periods for investments and limitations on amounts invested at a yield greater than the yield on the Bonds. -5- OTHER FEDERAL TAX CONSIDERATIONS Property and Casualty Insurance Companies Property and casualty insurance companies are required to reduce the amount of tax - exempt interest received or accrued during the taxable year on certain obligations required after August 7, 1986, including interest on the Bonds. Foreign Insurance Companies Foreign companies carrying on an insurance business in the United States are subject to a tax on income which is effectively connected with their conduct of any trade or business in the United States, including "net investment income." Net investment income includes tax - exempt interest such as interest on the Bonds. Branch Profits Tax A foreign corporation is subject to a branch profits tax equal to 30% of the "dividend equivalent amount" for the taxable year. The "dividend equivalent amount" is the foreign corporation's "effectively connected earnings and profits" adjusted for increase or decrease in "U.S. net equity." A branch's earnings and profits may include tax - exempt municipal bond interest, such as interest on the Bonds. Passive Investment Income of S Corporations Passive investment income, including nterest on the Bonds, may be subject to federal income 9 Y J taxation under Section 1375 of the Code for an S corporation that has Subchapter C earnings and profits at the close of the taxable year if more than 25% of the gross receipts of such S corporation is passive investment income. Financial Institutions For federal income tax purposes, financial institutions are unable to deduct any portion of the interest expense allocable to the ownership of certain tax - exempt obligations acquired after August 7, 1986, including the Bonds but for their designation as qualified tax - exempt obligations. See "Bank- Qualified Tax - Exempt Obligations" on the following page. General The preceding is not a comprehensive list of all federal tax consequences which may arise from the receipt or accrual of interest on the Bonds. The receipt or accrual of interest on the Bonds may otherwise affect the federal income tax (or Minnesota income tax or franchise tax) liability of the recipient based on the particular taxes to which the recipient is subject and the particular tax status of other items of income or deductions. All prospective purchasers of the Bonds are advised to consult their own tax advisors as to the tax consequences of, or tax considerations for, purchasing or holding the Bonds. -6- BANK - QUALIFIED TAX- EXEMPT OBLIGATIONS The City will designate the Bonds as "bank- qualified tax - exempt obligations for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended, relating to the ability of financial institutions to deduct from income for federal income tax purposes, interest expense that is allocable to carrying and acquiring tax - exempt obligations. "Qualified tax - exempt obligations" are treated as acquired by a financial institution before August 8, 1986. Interest allocable to such obligations remains subject to the 20% disallowance under prior law. RATING An application for a rating of the Bonds has been made to Moody's Investors Service ( "Moody's "), 99 Church Street, New York, New York. If a rating is assigned, it will reflect only the opinion of Moody's. Any explanation of the significance of the rating may be obtained only I from Moody's. There is no assurance that a rating, if assigned, will continue for any given period of time, or that such a rating will not be revised or withdrawn, if in the judgment of Moody's, circumstances so warrant. A revision or withdrawal of the rating may have an adverse effect on the market price of the Bonds. FINANCIAL ADVISOR The City has retained Springsted Incorporated, Advisors to the Public Sector, of St. Paul, Minnesota, as financial advisor (the "Financial Advisor ") in connection with the issuance of the Bonds. In preparing the Official Statement, the Financial Advisor has relied upon governmental officials, and other sources, who have access to relevant data to provide accurate information for the Official Statement, and the Financial Advisor has not been engaged, nor has it undertaken, to independently verify the accuracy of such information. The Financial Advisor is not a public accounting firm and has not been engaged by the City to compile, review, examine or audit any information in the Official Statement in accordance with accounting standards. The Financial Advisor is an independent advisory firm and is not engaged in the business of underwriting, trading or distributing municipal securities or other public securities and therefore will not participate in the underwriting of the Bonds. CERTIFICATION The City has authorized the distribution of this Official Statement for use in connection with the initial sale of the Bonds. As of the date of the settlement of the Bonds, the Purchaser will be furnished with a certificate signed by the appropriate officers of the City. The certificate will state that as of the date of the Official Statement, the Official Statement did not and does not as of the date of the certificate contain any untrue statement of material fact or omit to state a material fact necessary in order to make the statements made therein, in light of the circumstances under which they were made, not misleading. -7- The Omnibus Tax Bill adopted by the Minnesota Legislature during the First Special Session in 2001 made numerous changes to the Minnesota property tax system. Please see Appendix III of this Official Statement for a further discussion of those changes. CITY PROPERTY VALUES 2001 Indicated Market Value of Taxable Property: $1,661,899,635 Calculated by dividing the county assessor's estimated market value of $1,367,743,400 by the 2001 sales ratio of 82.3% for the City as determined by the State Department of Revenue. 2001 Taxable Net Tax Capacity: $16,212,278 2001 Net Tax Capacity $17,984,069 Less: Captured Tax Increment Tax Capacity (2,407,666) } Contribution to Fiscal Disparities (2,420,062) Plus: Distribution from Fiscal Disparities 3,055,937 2001 Taxable Net Tax Capacity $16,212,278 2001 Taxable Net Tax Capacity by Type of Property Residential Homestead $ 8,492,461 52.38% Commercial /Industrial, Public Utility and Personal Property* 5,677,414 35.02 Residential Non- Homestead 2,039,284 12.58 Agricultural 3,119 0.02 Total $16,212,278 100.00% * Reflects adjustments for fiscal disparities and captured tax increment tax capacity. Trend of Values Indicated Estimated Taxable Net Market Value(a) Market Value Tax Capacitv(b) 2001 $1,661,899,635 $1,367,743,400 $16,212,278 2000 1,453,688,431 1,269,070,000 20,924,326 1999 1,338,503,666 1,168,513,700 20,387,444 1998 1,190,969,348 1,095,691,800 18,903,047 1997 1,079,197,149 1,021,999,700 19,329,196 (a) Calculated by dividing the City's estimated market value by the sales ratio for the City for each year as determined by the State Department of Revenue. (b) The decrease in taxable net tax capacity for 1998 and 2001 was due primarily to a reduction in property tax class rates. See Appendix 111 for an explanation of taxable net tax capacity, Minnesota property tax law, and 2001 legislative changes to the Minnesota property tax system. -8- Ten of the Largest Taxpayers in the City 2001 Net Taxgaver Tvpe of Property Tax Capacity Talisman Brookdale Assoc., LLC Brookdale Mall $ 379,250 TLN Lanel A Ltd Partnership Apartments 221,364 Metronic Inc. Industrial 221,100 Brookdale Corner LLC Retail 219,450 Hennepin Co. Hotel Association Commercial 210,050 Excel Energy Utility 187,654 Sears Roebuck and Co. Department Store 176,850 Regal Cinemas Inc. Theater 169,538 Target Corporation Retail /Office 166,450 Wickes Furniture Company Industrial 158,000 Total $2,109,706' Represents 13. 0 % of the City's 2001 taxable net tax capacity. r CITY INDEBTEDNESS Legal Debt Limit Legal Debt Limit (2% of Estimated Market Value) $27,354,868 Less: Net Debt Subject to Limit (5,849.200) Legal Net Debt Margin as of October 2, 2002 $21,505,668 General Obligation Debt Supported by Taxes* Principal Date Original Final Outstanding of Issue Amount Purpose Maturitv As of 10 -2 -02 12 -1 -97 $7,900,000 Police and Fire Building 2 -1 -2013 $6,325,000 * This issue is subject to the statutory debt limit. General Obligation Debt Supported Primarily by Taxes and /or Special Assessments Principal Date Original Final Outstanding of Issue Amount Purpose Maturitv As of 10 -2 -02 8 -1 -94 $ 835,000 Improvement 2 -1 -2005 $ 275,000 11 -1 -95 780,000 Improvement 2 -1 -2006 340,000 11 -1 -96 1,440,000 Improvement 2 -1 -2007 765,000 12 -1 -97 1,075,000 Improvement 2 -1 -2008 620,000 12 -1 -98 1,085,000 Improvement 2 -1 -2009 730,000 12 -1 -99 1,585,000 Improvement 2 -1 -2010 1,255,000 12 -1 -00 735,000 Improvement 2 -1 -2011 655,000 12 -1 -01 730,000 Improvement 2 -1 -2012 730,000 1 -1 -03 1,205,000 Improvement (this Issue) 2 -1 -2013 1,205,000 Total $6,575,000 -9- General Obligation Debt Supported by Tax Increments Principal Date Original Final Outstanding of Issue Amount Purpose Maturitv As of 10 -2 -02 3 -1 -91 $6,050,000 Tax Increment 2 -1 -2004 $1,975,000 2 -1 -92 4,270,000 Tax Increment Refunding 2 -1 -2003 765,000 11 -1 -95 4,560,000 Taxable Tax Increment 2 -1 -2011 3,410,000 Total $6,150,000 General Obligation Debt Supported by Revenues (State Allocations and Enterprise Revenues) Principal Date Original Final Outstanding of Issue Amount Purpose Maturitv As of 10 -2 -02 8 -1 -94 $1,830,000 Storm Sewer Revenue 2 -1 -2005 $ 660,000 12 -1 -98 1,585,000 State -Aid Road Refunding 4 -1 -2006 1,100,000 Total $1,760,000 Annual Calendar Year Debt Service Payments Including This Issue G.O. Debt Supported G.O. Debt Supported Primarily by Taxes by Taxes and /or Special Assessments Principal Principal Year Principal & Interest Principal & Interest(a) 2002 (at 10 -2) (Paid) (Paid) (Paid) (Paid) 2003 $ 450,000 $ 734,595.00 $ 870,000 $1,116,453.12 2004 470,000 734,467.50 1,005,000 1,229,407.50 2005 495,000 738,113.75 990,000 1,172,827.50 2006 515,000 735,512.50 880,000 1,022,718.75 2007 540,000 736,640.00 790,000 896,522.50 2008 565,000 736,218.75 615,000 691,062.50 2009 595,000 739,100.00 510,000 561,692.50 2010 625,000 740,273.75 395,000 426,561.25 2011 655,000 739,710.00 240,000 257,308.75 ` 2012 690,000 742,257.50 175,000 183,307.50 2013 725,000 742,762.50 105,000 107,283.75 Total $6,325,000(b) $8,119,651.25 $6,575,000(c) $7,665,145.62 0 1 ) Includes the Bonds at an assumed average annual interest rate of 3.80 %. (b) 88.5% of this debt will be retired within ten years. (c) 98.4% of this debt will be retired within ten years. -10- Annual Calendar Year Debt Service Payments Including This Issue (continued) G.O. Debt Supported G.O. Debt Supported by Tax Increments by Revenues Principal Principal Year Principal & Interest Principal & Interest 2002 (at 10 -2) (Paid) (Paid) (Paid) (Paid) 2003 $1,645,000 $1,985,412.50 $ 465,000 $ 532,301.25 2004 1,775,000 2,012,302.50 490,000 536,100.00 2005 360,000 531,122.50 510,000 533,470.00 2006 360,000 507,362.50 295,000 300,900.00 2007 385,000 507,585.00 2008 385,000 481,693.75 2009 400,000 470,200.00 2010 415,000 457,693.75 2011 425.000 439,343.75 Total $6,150,000 $7,392,716.25 $1,760,000 $1,902,771.25 Summary of General Obligation Direct Debt Gross Less: Debt Net Debt Service Funds(a) Direct Debt Supported by Taxes $6,325,000 $ (475,800) $5,849,200 Supported Primarily by Taxes and /or Special Assessments 6,575,000 (2,142,100) 4,432,900 Supported by Tax Increments 6,150,000 (210,000) 5,940,000 Supported by Revenues 1,760,000 (b) 1,760,000 (a) Debt service funds are as of September 30, 2002 and include money to pay both principal and interest. (b) The State Aid Road Refunding Bonds are paid from allotments made by the State of Minnesota Municipal State Aid Highway Fund, and the Storm Sewer Bonds are paid directly from net revenues of the Storm Drainage Enterprise Fund. -11 - Indirect General Obligation Debt Debt Applicable to 2001 Taxable G.O. Debt Tax Capacity in Citv Taxing Unit(a) Net Tax Capacity As of 10- 2 -02M) Percent Amount Hennepin County $ 920,211,871 $388,835,000 1.8% $ 6,999,030 Hennepin County Regional Railroad 920,211,871 50,000,000 1.8 900,000 Hennepin Parks 679,644,971 29,080,000 2.4 697,920 ISD 11 (Anoka- Hennepin) 122,643,761 188,857,177 1.7 3,210,572 ISD 279 (Osseo) 83,874,330 223,970,000 6.2 13,886,140 ISD 281 (Robbinsdale) 66,677,174 106,330,000 5.9 6,273,470 ISD 286 (Brooklyn Center) 5,058,819 42,385,000 100.0 42,385,000 Metropolitan Council 1,964,914,748 24,315,000(c) 0.8 194,520 Metropolitan Transit District 1,723,299,577 129,060,000 0.9 1,161,540 Total $75,738,192 (a) Only those taxing units with debt outstanding are shown here. (b) Excludes general obligation tax and aid anticipation debt and revenue supported debt. (c) Excludes outstanding general obligation bonds and loans supported by sanitary sewer system revenues, 911 user fees or housing rental revenues. Debt Ratios G.O. Net G.O. Indirect & Direct Debt' Net Direct Debt _ To 2001 Indicated Market Value ($1,661,899,635) 0.98% 5.53% Per Capita (29,180 — 2000 U.S. Census ) $ 556 $3,150 Excludes general obligation debt supported by revenues. CITY TAX RATES, LEVIES AND COLLECTIONS Tax Capacity Rates for City Resident in Independent School District 286 2001/02 For 1997/98 1998/99 1999/00 2000/01 Total Debt Only Hennepin County 38.386% 40.994% 39.655% 37.624% 50.409% 3.923% City of Brooklyn Center(a) 35.214 36.998 35.369 36.797 58.901 1.580 ISD 286 (Brooklyn I Center) (b) 51.567 59.807 44.356 47.211 26.338 0.086 Special Districts(c) 7.483 8.553 8.426 8.126 7.068 2.872 Total 132.650% 146.352% 127.806% 129.758% 142.716% 8.461% (a) In addition, the City makes a market value based debt service levy. For the 2001102 tax year, the levy was 0.05741%. (b) Independent School District 286 (Brooklyn Center) also has a tax rate spread on the market value of property in support of an excess operating levy, which is 0.13677% for 2001102. (c) Special Districts include Metropolitan Council, Metropolitan Transit District, Metropolitan Mosquito Control, Hennepin Park Museum, Hennepin County Regional Rail Authority, and Hennepin County Parks. NOTE: Property taxes are determined by multiplying the net tax capacity by the tax capacity rate expressed as a percentage. (See Appendix 111.) -12- Tax Levies and Collections Collected During Collected Net Collection Year As of 12 -31 -01 Levv /Collect Levv (a) Amount Percent Amount Percent 2001/02 $10,246,465(b) (In Process of Collection) 2000/01 8,398,669 $8,132,527 96.8% $8,132,527 96.8% 1999/00 8,096,388 8,044,802 99.4 8,066,041 99.6 1998/99 7,880,605 7,824,101 99.3 7,860,173 99.7 1997/98 7,683,341 7,639,492 99.4 7,677,019 99.9 (a) The net levy excludes state aid for property tax relief and fiscal disparities, if applicable. The net levy is the basis for computing tax capacity rates. (b) The net levy starting in 2001102 was affected by legislative changes in 2001 to the Minnesota property tax law. See Appendix lll. FUNDS ON HAND As of September 30, 2002 Fund Cash and Investments General $ 7,115,532 Special Revenue 5,448,900 Capital Projects 535,200 Debt Service: Special Assessment 2,142,100 Tax Increment 210,000 Building Improvement 475,800 Enterprise 5,078,800 Internal Service 6,336,500 Total $27,342,832 CITY INVESTMENTS The City's investment policy, last revised in July 2001, has the objectives of preserving safety of principal, retaining sufficient liquidity, providing a market rate of return, and yielding a stable return on all invested City funds. Minnesota Statutes, Chapter 118A, authorize and define an investment program for municipal governments. The City shall invest in the following instruments allowed by Minnesota Statutes: a. Securities that are the direct obligations or are guaranteed or insured issues of the United States, its agencies, its instrumentalities, or organizations created by an act of Congress; including governmental bills, notes, bonds, and other securities. b. Commercial paper issued by U.S. corporations or their Canadian subsidiaries that is rated in the highest quality by at least two nationally recognized rating agencies and matures in 270 days or less. -13- c. Time deposits that are fully insured by the Federal Deposit Insurance Corporation or bankers acceptances of U.S. banks. d. Repurchase agreements and reverse repurchase agreements may be entered into with financial institutions identified by Minnesota Statutes, Chapter 118A. e. Securities lending agreements may be entered into with financial institutions identified by Minnesota Statutes, Chapter 118A. f. Minnesota joint powers investment trusts may be entered into with trusts identified by Minnesota Statutes, Chapter 118A g. Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolios consist only of short -term securities permitted by Minnesota Statutes, Chapter 118A. h. Bonds of the City of Brooklyn Center issued in prior years may be redeemed at current market price, which may include a premium, prior to maturity using surplus funds of the debt service fund set up for that issue. Such repurchased bonds shall be canceled and removed from the obligation of the fund. Derivative securities, which obtain their value by the calculation of some portion of the value of another security, shall not be purchased. Mortgage- backed securities, even if insured by a Federal Agency, and stripped securities also shall not be purchased, pursuant to the policy. Investments of the City shall be undertaken in a manner which seeks to insure the preservation of capital in the overall portfolio. Safety of principal is the foremost objective. Liquidity and yield are also important considerations. It is essential that the investment portfolio remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. The investment portfolio of the City shall be designed to attain a market - average rate of return during budgetary and economic cycles, taking into account the City's investment risk constraints and liquidity needs. Return on investment is of least importance compared to the objectives for safety and liquidity. Securities shall be held to maturity with the exceptions of meeting the liquidity needs of the portfolio and minimizing loss of principal for a security of declining credit. Securities of various maturities shall be purchased so that at least half of the investment portfolio will remain for two or more years with known interest rates. Authority to manage the investment program is vested in the City Manager, City Treasurer, and Assistant City Treasurer, with the City Treasurer responsible for establishing and maintaining an internal control structure to provide reasonable assurance that the objectives of the policy are met. As of September 30, 2002 the City had $27,382,385 (par value) invested, with a market value of $27,342,832 (99.9% of the original cost to the City). U.S. Treasury notes represented 20.8% of the City's portfolio with $5,700,000 invested. Government agency securities totaled $17,420,000, representing 63.6% of the portfolio. The balance ($4,262,385), representing 15.6% of the portfolio, is in certificates of deposit, commercial paper, and money market. Thirty -four percent of the City's portfolio matures within three years or less; 73% matures within five years or less; and none of the securities held by the City have a maturity later than 2017. -14- GENERAL INFORMATION CONCERNING THE CITY The City of Brooklyn Center is a northern suburb of the Minneapolis /Saint Paul metropolitan area, lying adjacent to the City of Minneapolis. The City is wholly within Hennepin County and encompasses an area of approximately 8.5 square miles. The Mississippi River forms the City's eastern boundary. The City experienced its most rapid growth from 1950 to 1970 when the City's population grew from 4,300 to its peak of 35,173. The current 2001 State Demographic Center estimate count for the City was 29,180, a 0.02% increase from the 2000 Census. The 2000 U.S. Census count for the City was 29,172, a 1.0% increase from the 1990 Census. The number of housing units has generally continued to increase from 10,493 in 1970 to 11,035 in 1980, 11,370 in 1990, 11,430 in 2000 and 11,432 in 2001. Major transportation routes in and through the City, including Interstate Highways 94 and 694, and State Highways 100 and 252, have provided a continued impetus for development of a strong commercial tax base in the City. 4 Growth and Development Commercial and industrial property comprises 35.0% of the City's taxable net tax capacity. There are four major shopping centers located in the City in addition to a large number of retail establishments including Kohl's Department Store, Cub Foods, and Rainbow Foods. The largest commercial property in the City is Brookdale Mall, a 1,000,000 square -foot regional shopping center anchored by Marshall Field's, Sears, J.C. Penney's, and Mervyns of California. Remodel and construction activity at Brookdale is nearly complete. In addition to the facility owner investment, several tenants including Marshall Fields, have made a significant investment in upgrades. A new Old Navy and Barnes and Noble retail outlets are now open. During construction and remodeling, the mall has experienced some vacancies. The other three retail shopping centers include Brookdale Square, a 125,000 square -foot strip mall center plus an 8- screen theater; Shingle Creek Center, a 157,000 square -foot building anchored by Target; and Brookview Plaza, a 70,000 square -foot center anchored by Best Buy. Another free - standing retail establishment includes the Regal Cinema Theater, an 85,000 square -foot, 20 screen theater that opened in the summer of 2000. The convergence of highways in Brooklyn Center make it an attractive site for hotels and motels. Establishments now operating here include: Americlnn, Best Western, Baymont Inn, Comfort Inn, County Inn & Suites, Extended Stay America Hotel, Hilton Hotel, Motel 6, and Super 8 Motel. -15- Summary of Building Permits New Residential Total Permits Permits only Year Number Value Number Value 2002 (at 9 -30) 852 $47,231,192 9 $ 721,900 2001 954 63,720,613 0 -0- 2000 1,299 20,450,844 3 311,800 1999 1,745 44,188,569 7 679,600 1998 1,482 23,216,525 4 612,900 1997 796 18,274,806 3 225,000 1996 607 16,647,400 18 1,126,000 1995 603 11,945,264 2 153,000 1994 604 13,038,263 9 587,000 1993 520 11,437,250 7 505,000 1992 549 14,249,265 14 948,810 Major Employers in the City Approximate Number - Emplover Product/Service of Emplovees - Brookdale Center Shopping Center 1,700 Graco, Inc. Spray Paint Equipment 832 City of Brooklyn Center Government 510* Promeon, Div. of Medtronics Medical Components 300 Ault, Inc. Manufacturing 150 TCR Corporation Metal Components 135 Cass Screw Machine Products Screw Machine Parts 123 Precision Inc. Electronic Transformers and Coils 100 Creative Banner Assemblies Banners and Flags 63 Northwest Athletic Club Health Club 53 Hiawatha Rubber Company Custom Rubber Molder 52 * Includes full and part-time employees. Source: A telephone survey conducted November 2002. I Labor Force Data October 2002 October 2001 Civilian Unemployment Civilian Unemployment Labor Force Rate Labor Force Rate Hennepin County 691,063 3.7% 685,459 3.7% Minneapolis /St. Paul MSA 1,806,869 3.6 1,790,899 3.5 Minnesota 2,862,853 3.5 2,839,706 3.4 l Source: Minnesota Department of Economic Security. 2002 data are preliminary. -16- Financial Institutions Branch facilities of financial institutions located in Brooklyn Center include: U.S. Bank, National Association; Wells Fargo Minnesota, National Association; Bremer Bank, National Association; and TCF National Bank Minnesota, as well as numerous credit unions. Source: http: / /www.ffiec.govinic Education The City is served by four independent school districts: ISD 11 (Anoka- Hennepin), ISD 279 (Osseo), ISD 281 (Robbinsdale) and ISD 286 (Brooklyn Center). The City's taxable net tax capacity is attributable to each of the four school districts as follows: Portion of 2001 Taxable Net Tax Capacity Located in the Citv % of Total ISD 286 (Brooklyn Center)* $ 5,058,819 31.2% ISD 281 (Robbinsdale) 3,910,299 24.1 ISD 279 (Osseo) 5,204,821 32.1 ISD 11 (Anoka- Hennepin) 2,038,339 12.6 Total $16,212,278 100.0% * ISD 286 is located entirely within the City of Brooklyn Center. Medical Major medical facilities in the Minneapolis /St. Paul metropolitan area are easily accessible to all City residents. North Memorial Medical Center is located in the adjacent City of Robbinsdale and has 518 acute care beds. Unity Hospital is located in the adjacent City of Fridley and has 275 acute care beds. Source: http: / /www. health. state.mn.usldivslfpc /directorylfpcdir.html GOVERNMENTAL ORGANIZATION AND SERVICES Organization Brooklyn Center has been a municipal corporation since 1911, and is governed under a Home Rule Charter adopted in 1966 and subsequently amended. The City has a Council- Manager form of government. The Mayor and four Council Members are elected to serve overlapping four -year terms. Individuals comprising the current City Council are listed below: I Expiration of Term Myrna Kragness Mayor December 31, 2002* Kay Lasman Council Member December 31, 2004 Ed Nelson Council Member December 31, 2002* Robert Peppe Council Member December 31, 2004 Tim Ricker Council Member December 31, 2002* * Mayor Myrna Kragness was reelected to the City Council on November 5, 2002. Council members Ed Nelson and Tim Ricker did not run for reelection. New Council members Kathleen Carmody and Diane Niesen were elected to the City Council on November 5, 2002. -17- The City Manager, Mr. Michael J. McCauley, is responsible for the administration of Council policy and the daily management of the City. The Manager is appointed by the Council and serves at its discretion. Mr. McCauley has served the City in the position of City Manager since December 1995. The Director of Fiscal and Support Services, Mr. Douglas Sell, is responsible for directing the City's financial operations, including preparation of the annual financial report and interim reports, and the investment of City funds. Mr. Sell has served the City as Director of Fiscal and Support Services since May 2001. Previously, Mr. Sell, was the City Administrator with the City of Jordan, Minnesota from September 1997 until May 2001. Services The City has 160 full -time and 350 part -time employees serving in various departments. Forty - three full -time sworn police officers and a support staff of 15 provide protective services in the City. Fire protection is provided by one full -time member and a 48- member volunteer force. The City has two fire stations and a class 5 insurance rating. All areas of the City are serviced by municipal water and sewer systems. Water is supplied by nine wells and storage is provided by three elevated tanks with a combined total capacity of 3.0 million gallons. The municipal water system has a pumping capacity of 17.6 million gallons per day (mgd). The average daily water demand is estimated to be 2.5 mgd and peak demand is estimated to be 10 mgd. Water connections totaled 8,953 as of December 31, 2001. Although the City owns and maintains its own sanitary and storm sewer collection systems, wastewater treatment facilities are owned and operated by the Metropolitan Council's Office of Environmental Services. The City is billed an annual service charge by Met Council, which charge is adjusted each year based on the prior years' actual usage. The City had 8,774 sewer connections at the end of 2000. During 2001, the City leased space for the operation of its municipal liquor store facility. The City has entered into a ten -year lease with an option of an additional ten at the new location. Total rental expense under the lease agreements for the years ending December 31, 2001 and 2000 were $136,000 and $117,659, respectively. Future lease payments are predicted on a formula that includes a base rate rent, property taxes and gross revenues. City offices are located in the Brooklyn Center Civic Center which was constructed in 1971. The Civic Center has a 300 -seat hall, a 50 meter indoor /outdoor swimming pool and exercise and game rooms. The City maintains 527 acres of parkland, much of which is located along Shingle Creek forming a "green way" north to south through the City. Recreational facilities include a par 3 9 -hole golf course, 20 playgrounds, softball and baseball diamonds, basketball courts, tennis courts, hockey and skating rinks, nature areas, trails, and an arboretum. -18- 2002 General Fund Budget Summary Revenues: Expenses: Property Taxes $ 9,938,829 General Government $ 1,898,411 Sales Tax (Lodging) 720,000 Public Safety 6,025,888 Fines and Forfeitures 190,000 Public Works 3,011,631 Licenses and Permits 565,485 Social Services 103,419 Intergovernmental Revenue 2,769,840 Parks and Recreation 1,334,675 Service Charges 605,267 Convention and Tourism 342,000 Miscellaneous Revenue 365,000 Community Development 426,090 Nondepartmental 1,149,321 Transfer -out 1,645,670 ` Administrative Service Reimbursement (782,684) Total Revenues $15.154.421 Total Expenses $15.154.421 Employee Pension Plans All full -time and certain part -time employees of the City of Brooklyn Center are covered by defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees Retirement Fund (PERF) and the Public Employees Police and Fire Fund (PEPFF) which are cost - sharing multiple - Employer retirement plans. PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated members are covered by Social Security and Basic members are not. All new members must participate in the Coordinated Plan. All police officers, fire fighters and peace officers who qualify for membership by statute are covered by the PEPFF. The City's contributions to PERF totaled $296,052 and the City's contribution to PEPFF was $239,799 in 2001. The City contributes to the Brooklyn Center Fire Department Relief Association, a single - Employer public employee retirement system. The City levies property taxes at the direction of and for the benefit of the Association and passes through State -aids allocated to the Association, all in accordance with enabling State statutes. City and State -aid contributions totaled $28,360 and $90,148, respectively, in 2001. The actuarial valuation performed at January 1, 2001 was $56,879 which represents funding for normal cost of $45,795, and administration costs of $11,084. I -19- I I (This page was left blank intentionally.) I I APPENDIX I PROPOSED FORM OF LEGAL OPINION 2200 FIRST NATIONAL BANK BUILDING 332 MINNESOTA STREET SAINT PAUL, MINNESOTA 55101 BRIGGS AND TELEPHONE (651) 223 -6600 M O R GAN FACSIMILE (651) 223 -6450 PROFESSIONAL ASSOCIATION W%vvr '.BRIGGS.COtiI $1,205,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A CITY OF BROOKLYN CENTER HENNEPIN COUNTY MINNESOTA We have acted as bond counsel in connection with the issuance by the City of Brooklyn Center, Hennepin County, Minnesota (the "Issuer "), of its $1,205,000 General Obligation Improvement Bonds, Series 2003A, bearing a date of original issue of January 1, 2003 (the "Bonds "). We have examined the law and such certified proceedings and other documents as we deem necessary to render this opinion. We have not been engaged or undertaken to review the accuracy, completeness or sufficiency of the Official Statement or other offering material relating to the Bonds and we express no opinion relating thereto. As to questions of fact material to our opinion, we have relied upon the certified proceedings and other certifications of public officials furnished to us without undertaking to verify the same by independent investigation. Based upon such examinations, and assuming the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as certified or photostatic copies and the authenticity of the originals of such documents, and the accuracy of the statements of fact contained in such documents, and based upon present Minnesota and federal laws (which excludes any pending legislation which may have a retroactive effect on or before the date hereof), regulations, rulings and decisions, it is our opinion that: (1) The proceedings show lawful authority for the issuance of the Bonds according to their terms under the Constitution and laws of the State of Minnesota now in force. (2) The Bonds are valid and binding general obligations of the Issuer and all of the taxable property within the Issuer's jurisdiction is subject to the levy of an ad valorem tax to pay the same without limitation as to rate or amount; provided that the enforceability (but not the validity) of the Bonds and the pledge of taxes and special assessments for the payment of the principal and interest thereon is subject to the exercise of judicial discretion in accordance with general principles of equity, to the constitutional powers of the United States of America and to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted. (3) At the time of the issuance and delivery of the Bonds to the original purchaser, the interest on the Bonds is excluded from gross income for United States income tax purposes and is excluded, to the same extent, from both gross income and taxable net income for State of Minnesota income tax purposes (other than Minnesota franchise taxes measured by income and imposed on corporations and financial institutions), and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations or the Minnesota alternative minimum tax applicable to 1 -1 individuals, estates or trusts; it should be noted, however, that for the purpose of computing the federal alternative minimum tax imposed on corporations, such interest is taken into account in determining adjusted current earnings. The opinions set forth in the preceding sentence are subject to the condition that the Issuer comply with all requirements of the Internal Revenue Code of 1986, as amended, that must be satisfied subsequent to the issuance of the Bonds in order that interest thereon be, or continue to be, excluded from gross income for federal income tax purposes and from both gross income and taxable net income for State of Minnesota income tax purposes. Failure to comply with certain of such requirements may cause the inclusion of interest on the Bonds in gross income and taxable net income retroactive to the date of issuance of the Bonds. We express no opinion regarding other state or federal tax consequences caused by the receipt or accrual of interest on the Bonds or arising with respect to ownership of the Bonds. Dated at Saint Paul, Minnesota, this day of January, 2003. Professional Association 1 -2 APPENDIX II FORM OF FULL CONTINUING DISCLOSURE UNDERTAKING This Continuing Disclosure Undertaking (the "Disclosure Undertaking ") is executed and delivered by the City of Brooklyn Center, Minnesota (the "Issuer "), in connection with the issuance of $1,205,000 General Obligation Improvement Bonds, Series 2003A (the "Bonds "). The Bonds are being issued pursuant to a Resolution adopted on December 9, 2002 (the "Resolution "). Pursuant to the Resolution and this Undertaking, the Issuer covenants and agrees as follows: SECTION 1. Pumose of the Disclosure Undertaking. This Disclosure Undertaking is being executed and delivered by the Issuer for the benefit of the Owners and in order to assist the Participating Underwriters in complying with SEC Rule 15c2- 12(b)(5). SECTION 2. Definitions. In addition to the definitions set forth in the Resolution, which apply to any capitalized term used in this Disclosure Undertaking unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: "Annual Report" shall mean any annual financial information provided by the Issuer pursuant to, and as described in, Sections 3 and 4 of this Disclosure Undertaking. "Audited Financial Statements" shall mean the financial statements of the Issuer audited annually by an independent certified public accounting firm, prepared pursuant to generally accepted accounting principles promulgated by the Financial Accounting Standards Board, modified by governmental accounting standards promulgated by the Government Accounting Standards Board. "Dissemination Agent" shall mean such party from time to time designated in writing by the Issuer to act as information dissemination agent and which has filed with the Issuer a written acceptance of such designation. "Fiscal Year" shall be the fiscal year of the Issuer. °'Governing Body" shall, with respect to the Bonds, have the meaning given that term in Minnesota Statutes, Section 475.5 1, Subdivision 9. "MSRB" shall mean the Municipal Securities Rulemaking Board. "National Repository" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. The National Repositories as of the date of execution of this Undertaking are listed on Exhibit A. "Occurrence(s)" shall mean any of the events listed in Section 5.A. of this Disclosure Undertaking. "Official Statement" shall be the Official Statement dated 2002, prepared in connection with the Bonds. Owners" shall mean the registered holders and, if not the same, the beneficial owners of any Bonds. °'Participatin Underwriter" shall mean any of the original underwriters of the Bonds required to comply with the Rule in connection with offering of the Bonds. "Repository" shall mean each National Repository and each State Depository. II -1 "Resolution" shall mean the resolution or resolutions adopted by the Governing Body of the Issuer providing for, and authorizing the issuance of, the Bonds. "Rule" shall mean Rule 15c2- 12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time or interpreted by the Securities and Exchange Commission. I "State" shall mean the State of Minnesota. "State Depository" shall mean any public or private repository or entity designated by the State as a state depository for the purpose of the Rule. As of the date of this Disclosure Undertaking, there is no State Depository in Minnesota. SECTION 3. Provision of Annual Reports. A. Beginning in connection with the Fiscal Year ending on December 31, 2002, the Issuer shall, or shall cause the Dissemination Agent to, as soon as available, but in any event not later than December 31, 2003, and by December 31 of each year thereafter, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Undertaking. B. If the Issuer is unable to provide to the Repositories an Annual Report by the date required in subsection A, the Issuer shall send a notice of such delay and estimated date of delivery to each Repository or to the MSRB and to the State Depository, if any. SECTION 4. Content and Format of Annual Reports. The Issuer's Annual Report shall contain or incorporate by reference the financial information and operating data pertaining to the Issuer listed 4-1 below as of the end of the preceding Fiscal Year. The Annual Report may be submitted to each Repository as a single document or as separate documents comprising a package, and may cross - reference other information as provided in this Disclosure Undertaking. The following financial information and operating data shall be supplied: A. An update of the operating and financial data of the type of information contained in the Official Statement under the captions CITY PROPERTY VALUES; CITY INDEBTEDNESS; and CITY TAX RATES, LEVIES AND COLLECTIONS. B. Data extracted from preliminary, unaudited financial statements of the Issuer and from past audited financial statements of the Issuer in the form and of the type contained in the Appendix of the Official Statement. C. Audited Financial Statements of the Issuer. The Audited Financial Statements of the Issuer may be submitted to each Repository separately from the balance of the Annual Report. In the event Audited Financial Statements of the Issuer are not available on or before the date for filing the Annual Report with the appropriate Repositories as set forth in Section 3.A. above, unaudited financial statements shall be provided as part of the Annual Report. The accounting principles pursuant to which the financial statements will be prepared will be pursuant to generally accepted accounting principles promulgated by the Financial Accounting Standards Board, as such principles are modified by the governmental accounting standards promulgated by the Government Accounting Standards Board, as in effect from time to time. If Audited Financial Statements are not provided because they are not available on or before the date for filing the Annual Report, the Issuer shall promptly provide them to the Repositories when available. SECTION 5. Reporting of Significant Events. 11 -2 A. This Section 5 shall govern the giving of notices of the occurrence of any of the following events with respect to the Bonds, if material: (1) principal and interest payment delinquency; (2) non - payment related defaults; (3) unscheduled draws on debt service reserves reflecting financial difficulties; (4) unscheduled draws on credit enhancements reflecting financial difficulties; (5) substitution of credit or liquidity providers, or their failure to perform; (6) adverse tax opinions or events affecting the tax - exempt status of the security; (7) modifications to rights of security holders; (8) Bond calls; (9) defeasances; (10) release, substitution or sale of property securing repayment of the Bonds; and (11) rating changes. B. Whenever an event listed in Section 5.A. above has occurred, the Issuer shall as soon as possible determine if such event would constitute material information for Owners of Bonds. If knowledge of the Occurrence would be material, the Issuer shall promptly file a notice of such Occurrence with each National Repository or the MSRB and with the State Depository, if any. C. The Issuer agrees to provide or cause to be provided, in a timely manner, to each National Repository or the MSRB and to the State Depository, if any, notice of a failure by the Issuer to provide the Annual Reports described in Section 4. SECTION 6. Termination of Reporting Obligation. The Issuer's obligations under this Disclosure Undertaking shall terminate upon the legal defeasance, prior redemption or payment in full of all of the Bonds. SECTION 7. Dissemination Agent. The Issuer may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Undertaking, and may discharge any such Agent, with or without appointing a successor Dissemination Agent. SECTION 8. Amendment. Waiver. Notwithstanding any other provision of this Disclosure Undertaking, the Issuer may amend this Disclosure Undertaking, and any provision of this Disclosure Undertaking may be waived, if (a) a change in law or change in the ordinary business or operation of the Issuer has occurred, (b) such amendment or waiver would not, in and of itself, cause the undertakings herein to violate the Rule if such amendment or waiver had been effective on the date hereof but taking into account any subsequent change in or official interpretation of the Rule, and (c) such amendment or waiver is supported by an opinion of counsel expert in federal securities laws to the effect that such amendment or waiver would not materially impair the interests of Owners. SECTION 9. Additional Information. Nothing in this Disclosure Undertaking shall be deemed to prevent the Issuer from disseminating any other information, using the means of dissemination set forth in this Disclosure Undertaking or any other means of communication, or including any other information in any Annual Report or notice of an Occurrence, in addition to that which is required by this Disclosure Undertaking. If the Issuer chooses to include any information in any Annual Report or notice of an Occurrence in addition to that which is specifically required by this Disclosure Undertaking, the Issuer shall have no obligation under this Disclosure Undertaking to update such information or include it in any future Annual Report or notice of an Occurrence. SECTION 10. Default In the event of a failure of the Issuer to provide information required by this Disclosure Undertaking, any Owner may take such actions as may be necessary and appropriate, including seeking mandamus or specific performance by court order, to cause the Issuer to comply with its obligations to provide information under this Disclosure Undertaking. A default under this Disclosure 11 -3 Undertaking shall not be deemed an Event of Default under the Resolution, and the sole remedy under this Disclosure Undertaking in the event of any failure of the Issuer to comply with this Disclosure Undertaking shall be an action to compel performance. SECTION 11. Beneficiaries. This Disclosure Undertaking shall inure solely to the benefit of the Issuer, the Participating Underwriters and Owners from time to time of the Bonds, and shall create no rights in any other person or entity. SECTION 12. Reserved Rights. The Issuer reserves the right to discontinue providing any information required under the Rule if a final determination should be made by a court of competent jurisdiction that the Rule is invalid or otherwise unlawful or, subject to the provisions of Section 8 hereof, to modify the undertaking under this Disclosure Undertaking if the Issuer determines that such modification is required by the Rule or by a court of competent jurisdiction. Date: .2003. CITY OF BROOKLYN CENTER, MINNESOTA By Its By Its i 11 -4 EXHIBIT A List of Nationally Recognized Municipal Securities Information Repositories Bloomberg Municipal Repository 100 Business Park Drive Skillman, NJ 08558 Phone: (609) 279 -3225; Fax: (609) 279 -5962 E -mail: Munis @Bloomberg.com FT Interactive Data Attn: NRMSIR 100 Williams Street New York, NY 10038 Phone: (212) 771 -6999 Fax: (212) 771 -7391 (Primary Market Information) Fax: (212) 771 -7390 (Secondary Market Information) E -mail: NRMSIR@FTID.com Standard & Poor's J.J. Kenny Repository 55 Water Street - 45� Floor New York, NY 10041 Attn: Repository Services Phone: (212) 438 -4595; Fax: (212) 438 -3975 E- mail: nrmsir_ repository @sandp.com DPC Data Inc. One Executive Drive Fort Lee, NJ 07024 Phone: (201) 346 -0701; Fax: (201) 947 -0107 E -Mail: nrmsir @dpcdata.com 11 -5 (This page was left blank intentionally.) APPENDIX 111 SUMMARY OF TAX LEVIES, PAYMENT PROVISIONS, AND MINNESOTA REAL PROPERTY VALUATION (effective through payable 2002) Following is a summary of certain statutory provisions effective through 2001 relative to tax levy procedures, tax payment and credit procedures, and the mechanics of real property valuation. The summary does not purport to be inclusive of all such provisions or of the specific provisions discussed, and is qualified by reference to the complete text of applicable statutes, rules and regulations of the State of Minnesota. Property Valuations (Chapter 273, Minnesota Statutes) Assessor's Estimated Market Value. Each parcel of real property subject to taxation must, by statute, be appraised at least once every four years as of January 2 of the year of appraisal. With certain exceptions, all property is valued at its market value, which is the value the assessor determines to be the price the property to be fairly worth, and which is referred to as the "Estimated Market Value." Limitation of Market Value Increases. Effective through assessment year 2002, the amount of increase in market value for all property classified as agricultural homestead or non - homestead, residential homestead or non - homestead, or non - commercial seasonal recreational residential, which is entered by the assessor in the current assessment year, may not exceed the greater of (i) 10.0% of the value in the preceding assessment or (ii) 15% of the difference between the current assessment and the preceding assessment. Indicated Market Value. Because the Estimated Market Value as determined by an assessor may not represent the price of real property in the marketplace, the "Indicated Market Value" is generally regarded as more representative of full value. The Indicated Market Value is determined by dividing the Estimated Market Value of a given year by the same year's sales ratio determined by the State Department of Revenue. The sales ratio represents the overall relationship between the Estimated Market Value of property within the taxing unit and actual selling price. Net Tax Capacity. The Net Tax Capacity is the value upon which net taxes are levied, extended and collected. The Net Tax Capacity is computed by applying the class rate percentages specific to each type of property classification against the Estimated Market Value. Class rate percentages vary depending on the type of property as shown on the last page of this Appendix. The formulas and class rates for converting Estimated Market Value to Net Tax Capacity represent a basic element of the State's property tax relief system and are subject to annual revisions by the State Legislature. Property taxes are determined by multiplying the Net Tax Capacity by the tax capacity rate, expressed as a percentage. Property Tax Payments and Delinquencies (Chapters 275, 276, 277, 279 -282 and 549, Minnesota Statutes) Ad valorem property taxes levied by local governments in Minnesota are extended and collected by the various counties within the State. Each taxing jurisdiction is required to certify the annual tax levy to the county auditor within five (5) working days after December 20 of the year preceding the collection year. A listing of property taxes due is prepared by the county auditor and turned over to the county treasurer on or before the first business day in March. III -1 The county treasurer is responsible for collecting all property taxes within the county. Real estate and personal property tax statements are mailed out by March 31. One -half (1/2) of the taxes on real property is due on or before May 15. The remainder is due on or before October 15. Real property taxes not paid by their due date are assessed a penalty that, depending on the type of property, increases from 2% to 4% on the day after the due date. In the case of the first installment of real property taxes due May 15, the penalty increases to 4% or 8% on June 1. Thereafter, an additional 1% penalty shall accrue each month through October 1 of the collection year for unpaid real property taxes. In the case of the second installment of real property taxes due October 15, the penalty increases to 6% or 8% on November 1 and increases again to 8% or 12% on December 1. Personal property taxes remaining unpaid on May 16 are deemed to be delinquent and a penalty of 8% attaches to the unpaid tax. However, personal property that is owned by a tax - exempt entity, but is treated as taxable by virtue of a lease agreement, is subject to the same delinquent property tax penalties as real property. On the first business day of January of the year following collection all delinquencies are subject to an additional 2% penalty, and those delinquencies outstanding as of February 15 are filed for a tax lien judgment with the district court. By March 20 the clerk of court files a publication of legal action and a mailing of notice of action to delinquent parties. Those property interests not responding to this notice have judgment entered for the amount of the delinquency and associated penalties. The amount of the judgment is subject to a variable interest determined annually by the Department of Revenue, and equal to the adjusted prime rate charged by banks, but in no event is the rate less than 10% or more than 14 %. Property owners subject to a tax lien judgment generally have five years (5) in the case of all property located outside of cities or in the case of residential homestead, agricultural homestead and seasonal residential recreational property located within cities or three (3) years with respect to other types of property to redeem the property. After expiration of the redemption period, unredeemed properties are declared tax forfeit with title held in trust by the State of Minnesota for the respective taxing districts. The county auditor, or equivalent thereof, then sells those properties not claimed for a public purpose at auction. The net proceeds of the sale are first dedicated to the satisfaction of outstanding special assessments on the parcel, with any remaining balance in most cases being divided on the following basis: county - 40 %; town or city - 20 %; and school district - 40 %. Property Tax Credits (Chapter 273, Minnesota Statutes) In addition to adjusting the taxable value for various property types, primary elements of Minnesota's property tax relief system are: property tax levy reduction aids; the circuit breaker credit, which relates property taxes to income and provides relief on a sliding income scale; and targeted tax relief, which is aimed primarily at easing the effect of significant tax increases. The circuit breaker credit and targeted credits are reimbursed to the taxpayer upon application by the taxpayer. Property tax levy reduction aid includes educational aids, local governmental aid, equalization aid, homestead and agricultural credit aid (HACA) and disparity reduction aid. HACA has been repealed for cities, school districts, and townships. Levy Limitations for Counties and Cities (M.S. 275.70 to 275.74) Levy limitations are in effect for taxes levied in 2001 and 2002 for all counties and cities with populations exceeding 2,500. Levy increases for cities are limited to its adjusted levy limit base from 1999 plus any increase due to growth in population. Counties are limited in their levy increases to the difference between their adjusted levy limit from 1999 plus any increase due to growth in population and one -half of the county's share of the net cost to the state for assumption of district court costs. III -2 Certain property tax levies are authorized outside of the new overall levy limitation ( "special levies "). Special levies which do not include levies for bonded indebtedness on installment payments on conditional sales contracts, state -aid road bonds, contracts for deed, tax increment revenue bonds, and lease payments under certificates of participation. In order to receive approval for any special levy claims outside of the overall levy limitation, requests for such special levies must be submitted to the Property Tax Division of the Department of Revenue on or before September 15th in the year in which the levy is to be made for collection in the following year. The Department of Revenue has the authority to approve, reduce or deny a special levy request. Final adjustments to all levies must be made by the Department of Revenue on or before December 10th. Debt Limitations All Minnesota municipalities (counties, cities, towns and school districts) are subject to statutory "net debt" limitations under the provisions of Minnesota Statutes, Section 475.53. Net debt is defined as the amount remaining after deducting from gross debt the amount of current revenues that are applicable within the current fiscal year to the payment of any debt and the aggregate of the principal of the following: 1. Obligations issued for improvements that are payable wholly or partially from the proceeds of special assessments levied upon benefited property. 2. Warrants or orders having no definite or fixed maturity. 3. Obligations payable wholly from the income from revenue producing conveniences. 4. Obligations issued to create or maintain a permanent improvement revolving fund. 5. Obligations issued for the acquisition and betterment of public waterworks systems, and public lighting, heating or power systems, and any combination thereof, or for any other public convenience from which revenue is or may be derived. 6. Certain debt service loans and capital loans made to school districts. 7. Certain obligations to repay loans. 8. Obligations specifically excluded under the provisions of law authorizing their issuance. 9. Certain obligations to pay pension fund liabilities. 10. Debt service funds for the payment of principal and interest on obligations other than those described above. Levies for General Obligation Debt (Sections 475.61 and 475.74, Minnesota Statutes) Any municipality that issues general obligation debt must, at the time of issuance, certify levies to the county auditor of the county(ies) within which the municipality is situated. Such levies shall be in an amount that if collected in full will, together with estimates of other revenues pledged for payment of the obligations, produce at least five percent in excess of the amount needed to pay principal and interest when due. Notwithstanding any other limitations upon the ability of a taxing unit to levy taxes, its ability to levy taxes for a deficiency in prior levies for payment of general obligation indebtedness is without limitation as to rate or amount. III -3 Metropolitan Revenue Distribution (Chapter 473F, Minnesota Statutes) "Fiscal Disparities Law" The Charles R. Weaver Metropolitan Revenue Distribution Act, more commonly known as "Fiscal Disparities," was first implemented for taxes payable in 1975. Forty percent of the increase in commercial - industrial (including public utility and railroad) net tax capacity valuation since 1971 in each assessment district in the Minneapolis /St. Paul seven - county metropolitan area (Anoka, Carver, Dakota, excluding the City of Northfield, Hennepin, Ramsey, Scott, excluding the City of New Prague, and Washington Counties) is contributed to an area -wide tax base. A distribution index, based on the factors of population and real property market value per capita, is employed in determining what proportion of the net tax capacity value in the area -wide tax base shall be distributed back to each assessment district. Iron Range Fiscal Disparities In 1996 Minnesota Legislature established a commercial- industrial tax base sharing program for the Iron Range that is modeled after the Twin Cities metropolitan area program commonly known as "fiscal disparities." Under the Iron Range Fiscal Disparities ( "IRFD ") program, 40% of the growth in each municipality's commercial - industrial tax base after 1995 is contributed to an area wide pool. The tax base pool is distributed back to municipalities on the basis of property wealth per capita; i.e., municipalities with lower property wealth receive greater distributions. For the purposes of the IRFD program, commercial- industrial property includes public utility property, but does not include commercial, seasonal, recreational property. All local taxing jurisdictions in the area, including counties, cities, towns (including unorganized towns), school districts, and special taxing districts, participate in the IRFD program. The IRFD program is identical to the Twin Cities metropolitan area program except for the provisions summarized below: 1. The geographical area involved is the taconite tax relief area. This includes all of Cook County and Lake County, most of Itasca County and St. Louis County (the City of Duluth and surrounding area is not included), portions of Aitkin County and Crow Wing County, and a very small portion of Koochiching County. 2. The base year is 1995, so that 40% of the growth in commercial - industrial tax base after 1995 will be shared. The first tax year to be affected was 1997/98. 3. Municipalities are not required to share commercial - industrial growth in tax increment financing (TIF) districts created before May 1, 1996. 4. Municipalities that consciously exclude commercial - industrial development are excluded from participation. This will be determined by a joint effort of the Department of Revenue (MnDOR) and the Iron Range Resources and Rehabilitation Board (IRRRB). In September 2000, a lower court declared the Iron Range Fiscal Disparities Act unconstitutional. In April 2001, this ruling was overturned by the Minnesota Court of Appeals. In July of 2001, the Minnesota Supreme Court agreed to review the Act. What the outcome may be or what effect, if any, these court proceedings may have, can not be determined at this time. III -4 STATUTORY FORMULAE CONVERSION OF ESTIMATED MARKET VALUE (EMV) TO NET TAX CAPACITY FOR MAJOR PROPERTY CLASSIFICATIONS Net Tax Capacity Net Tax Capacity Net Tax Capacity Net Tax Capacity Net Tax General Classifications Lew Year 1997 Lew Year 1998 Lew Year 1999 Lew Year 2000 Lew Year 2001 Residential Homestead First $75,000 of EMV at 1.00% First $75,000 of EMV at 1.00% First $76,000 of EMV at 1.00% First $76,000 of EMV at 1.00% See next page. EMV in excess of $75,000 EMV in excess of $75,000 EMV in excess of $76,000 EMV in excess of $76,000 at 1.85% at 1.70% at 1.65% at 1,65% Residential Non - Homestead 2.90 %; except certain cities of 2.50 %; except certain cities of 2.40 %; except certain cities of 2.40 %; except certain cities of See next page. 4 or more units 5,000 population or less 5,000 population or less 5,000 population or less 5,000 population or less at 2.30% at 2.15% at 2.15% at 2.15% Agricultural Homestead First $75,000 EMV of house, First $75,000 EMV of house, First $76,000 EMV of house, First $76,000 EMV of house, See next page. garage and 1 acre at 1.00% garage and 1 acre at 1.00% garage and 1 acre at 1.00% garage and 1 acre at 1.00% EMV in excess of $75,000 of EMV in excess of $75,000 of EMV in excess of $76,000 of EMV in excess of $76,000 of house, garage and 1 acre house, garage and 1 acre house, garage and 1 acre house, garage and 1 acre at 1.85% at 1.70% at 1.65% at 1.65% Remaining Property: Remaining Property: Remaining Property: Remaining Property: First $115,000 of EMV on first First $115,000 of EMV on First $115,000 of EMV at 0.35% First $115,000 of EMV at 0.35% 320 acres at 0.40% first 320 acres at 0.35% EMV in excess of $115,000 and EMV in excess of $115,000 and EMV in excess of $115,000 on EMV in excess of $115,000 on less than $600,000 less than $600,000 first 320 acres at 0.90% first 320 acres at 0.80% at 0.80% at 0.80% EMV in excess of $115,000 over EMV in excess of $115,000 over EMV in excess of $600,000 EMV in excess of $600,000 320 acres at 1.40% 320 acres at 1.25% at 1.20% at 1.20% Agricultural Non - Homestead First $75,000 of EMV of house, First $75,000 of EMV of house, First $76,000 of EMV of house, First $76,000 of EMV of house, See next page. garage and 1 acre at 1.90% garage and 1 acre at 1.25% garage and 1 acre at 1.20% garage and 1 acre at 1.20% EMV in excess of $75,000 of EMV in excess of $75,000 of EMV in excess of $76,000 of EMV in excess of $76,000 of house, garage and 1 acre house, garage and 1 acre house, garage and 1 acre house, garage and 1 acre at 2.10% at 1.70% at 1.65% at 1.65% EMV of land and other buildings EMV of land and other buildings EMV of land and other buildings EMV of land and other buildings at 1.40% at 1.25% at 1.20% at 1.20% Commercial - Industrial First $150,000 of EMV at 2.70% First $150,000 of EMV at 2.45% First $150,000 of EMV at 2.40% First $150,000 of EMV at 2.40% See next page. EMV in excess of $150,000 EMV in excess of $150,000 EMV in excess of $150,000 EMV in excess of $150,000 at 4.00% at 3.50% at 3.40% at 3.40% Seasonal /Recreational Non- Commercial Non- Commercial Non- Commercial Non- Commercial See next page. Residential First $75,000 of EMV at First $75,000 of EMV at First $76,000 of EMV at First $76,000 of EMV at 1.40% 1.25% 1.20% 1.20% EMV in excess of $75,000 at EMV in excess of $75,000 at EMV in excess of $76,000 at EMV in excess of $76,000 at 2.50% 2.20% 1.65% 1.65% Commercial - 2.10% Commercial — 1.80% Commercial — 1.60% Commercial — 1.60% Homestead Resorts —1.00% Homestead Resorts —1.00% Vacant Land N/A N/A N/A N/A See next page. (All vacant land is reclassified to (All vacant land is reclassified to (All vacant land is reclassified to (All vacant land is reclassified to highest and best use highest and best use highest and best use highest and best use pursuant to local zoning pursuant to local zoning pursuant to local zoning pursuant to local zoning ordinance) ordinance) ordinance) ordinance) 2001 PROPERTY TAX AMENDMENTS The Omnibus Tax Bill adopted by the Minnesota Legislature during the First Special Session in 2001 (the "Tax Bill ") made numerous changes to the property tax system. Among its provisions, the Tax Bill provided for the assumption by the State of Minnesota of the general education property tax levy and certain transit costs; increased the appropriation for Local Government Aids by $140,000,000; re- imposed levy limits for two years on counties and cities over 2,500 in population; repealed the Homestead and Agricultural Credit Aid for cities, school districts and townships; provided for the gradual elimination of Limited Market Valuation; and compressed the class rates applicable to various classes of property. 2001 Class Rate Changes Local Tax Local Tax Payable Payable Prooertv Tvoe 2001 2002 Residential Homestead: Up to $76,000 1.000% 1.000% $76,000 - $500,000 1.650% 1.000% Over $500,000 1.650% 1.250% Residential Non - homestead Single Unit: Up to $76,000 1.200% 1.000% $76,000 - $500,000 1.650% 1.000% Over $500,000 1.650% 1.250% 2 -3 unit and undeveloped land 1.650% 1.500 %' Market Rate Apartments: Regular 2.400% 1.800 % Small City 2.150% 1.800 % Low- Income 1.000% 0.900 % Commercial /Industrial /Public Utility: Up to $150,000 2.400% 1.500% Over $150,000 3.400% 2.000% Electric Generation Machinery 3.400% 2.000% Seasonal Recreational Commercial: Homestead Resorts (1c) Up to $500,000 1.000% 1.000% Over $500,000 1.000% 1.250% Seasonal Resorts (4c) Up to $500,000 1.650% 1.000% Over $500,000 1.650% 1.250% Seasonal Recreational Residential: Up to $76,000 1.200% 1.000 % $76,000 - $500,000 1.650% 1.000 % Over $500,000 1.650% 1.250 % Disabled Homestead 0.450% 0.450% Agricultural Land & Buildings: Homestead: Up to $115,000 0.350% 0.550 % $115,000 - $600,000 0.800% 0.550 % Over $600,000 1.200% 1.000 % Non - homestead 1.200% 1.000 % Rate reduced to 1.25% in pay 2003 and thereafter 2 Rate reduced to 1.5% in pay 2003 and 1.25% in pay 2004 and thereafter 3 Rate reduced to 1 % in pay 2003, classification abolished thereafter 4 Exempt from referendum market value tax III -6 APPENDIX IV ANNUAL FINANCIAL STATEMENTS The City is audited annually by an independent certified public accounting firm. Data on the following pages has been extracted from the City's financial audited statements for years ending December 31, 2001, 2000, and 1999. Governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting. Proprietary funds are accounted for using the accrual basis of accounting. The reader should be aware that the complete audited financial statements may contain additional data relating to the information presented here, which may interpret, explain or modify it. The City's comprehensive annual financial reports for the years ending 1983 through 2000 were awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association of the United States and Canada (GFOA). The Certificate of Achievement is the highest form of recognition for excellence in state and local government financial reporting. In order to be awarded the Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. Such CAFR must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. The City believes its CAFR continues to conform to the Certificate of Achievement program requirements and has submitted its CAFR for the 2001 fiscal year to GFOA. IV -1 City of Brooklyn Center COMBINED BALANCE SHEET All Fund Types and Account Groups December 31, 2001 Totals Governmental Fund Types Proprietary Fund Types Account Groups (Memorandum Only) General General Special Debt Capital Internal Fixed Long -Term December 31, General Revenue Service Projects Enterprise Service Assets Debt 2001 2000 ASSETS AND OTHER DEBITS Assets: Cash and cash equivalents (Notes IF, 2) $5,060,325 $2,840,392 $4,596,407 $3,873,515 $2,394,189 $3,848,946 522,613,774 $9,557,149 Investments (Notes IF, 2) 3,309,529 1,856,007 863,930 2,533,055 1,561,020 2,516,990 12,640,531 23,235,826 Receivables: Accounts 67,160 9,021 2,878 1,461,809 10,379 1,551,247 1,466,179 Delinquent taxes (Note 1J) 263,126 13,602 101,718 1,893 34,269 414,608 62,201 Special assessments 3,428,179 198,209 227,163 3,853,551 4,047,960 Due from other funds (Note 9) 502,447 21,315 523,762 223,929 Due from other governments 65,190 192,952 13,803 462,067 115,146 849,158 1,610,121 Inventories and supplies (Note 1G) 316,766 13,258 330,024 408,554 Prepaid expenses 132,559 132,559 122,818 Advances to other funds (Note 9) 105,074 1,543,069 1,646,143 1,698,143 Fixed assets, net (Notes 1C, 3) 48,146,702 2,866,874 $28,006,847 79,020,423 75,207,392 Other Debits: Amount available in Debt Service Funds $5,472,514 5,472,514 4,736,609 Amount to be provided for General Long -Term Debt 16,476,649 16,476,649 19,304,211 Total Assets and Other Debits 58,870,404 $5,414,421 $9,004,037 $8,614,686 $54,410,938 $9,256,447 $28,006,847 $21,949,163 $145,526,943 $141,681,092 LIABILITIES. EQUITY AND OTHER CREDITS r Liabilities: N Accounts payable $508,939 $328,752 $1,626 S996,302 $748,475 516,066 $2,600.240 $2,345,470 Contracts payable 40,000 93,302 133,302 81,103 Due to other funds (Note 9) 502,447 21,315 523,762 223,929 Accrued salaries and wages 335,501 7,130 5,959 51,961 9,001 409,552 441,345 Accrued vacation & sick pay (Note 1H) 733,221 733,221 790,167 Accrued health insurance 1.549,681 1,549,681 1,423,243 Accrued interest payable 18,833 18,833 22,795 Advances from other funds (Note 9) 698,143 950,000 1,648,143 1,698,143 Deferred revenue (Note 1J) 592,092 13,602 3,529,897 691,853 4,827,444 4,224,260 General obligation bonds payable (Note 6) 515,795,000 15,795,000 17,900,000 Other long -term liabilities (Note 6) 4,163 4,163 77,122 Special assessment bonds with governmental commitment (Note 6) 6,150,000 6,150,000 6,120,000 Revenue bonds payable (Note 6) 860,000 860,000 1,050,000 Total Liabilities 1,436,532 1,550,074 3,531,523 1,734,194 2,743,886 2,307,969 21,949,163 35,253,341 36,397,577 Equity and Other Credits: Contributed capital (Note 4) 22,295,175 2,931,171 25,226,346 25,622,823 Investment in general fixed assets $28,006,847 28,006,847 25,324,975 Retained earnings: (Notes 8 & 10) 501,532 501,532 433,176 Reserved Unreserved 28,870,345 4,017,307 32,887,652 30,018,102 Fund Balances: (Notes 8 & 10) Reserved 105,074 5,472,514 1,543,069 7,120,657 7,412,371 Unreserved: Designated 6,437,653 6,437,653 6,097,387 Undesignated 891,145 3,864,347 5,337,423 10,092,915 10,374,681 Total Equity and Other Credits 7,433,872 3,864,347 5,472,514 6,880,492 51,667,052 6,948.478 28,006,847 110,273,602 105,283,515 Total Liabilities, Equity and Other Credits $8,870,404 $5,414,421 $9,004,037 $8,614,686 $54,410,938 S9,256,447 528,006,847 S21,949,163 $145,526,943 $141,681,092 City of Brooklyn Center All Fund Types and Account Groups COMBINED BALANCE SHEET December 31, 2000 Totals Governmental Fund Types Proprietary Fund Types Account Groups (Memorandum Only) General General Special Debt Capital Internal Fixed Long -Term December 31, AS-5-EIS-A OTHER DE BT. General Revenue Service Projects Enterprise Service Assets Debt 2000 1999 Assets Cash and cash equivalents (Notes 1F, 2) S1,887,383 5764,137 $3,480,432 S1,492,707 $824,809 $1,107,681 $9,557,149 59,325,126 investments (Notes 1F, 2) 6,811,176 2,769.692 1,259,561 5,410,467 2,970,031 4,014,699 23,235,826 27,724,030 Receivables Accounts 78.883 12,334 1,696 1,365,252 8,014 1,466,179 1,497,634 Delinquent taxes (Note 1J) 59.111 3,090 62,201 165,926 Special assessments 9,188 3,575,606 269,941 193.225 4,047,960 4,130,535 Due from other funds (Note 9) 139,293 84,636 223,929 562,236 Due from other governments 105,902 447,322 892,906 163,991 1,610,121 521,140 Inventories and supplies (Note 1G) 397,281 11,273 408,554 453,914 Prepaid expenses 122,818 122,818 125,143 Advances to other funds (Note 9) 105,074 1,593,069 1,698,143 1,774,486 Fixed assets (nelofaccum depr where applicable) (Notes 1C, 3) 46,893,456 2,988,961 S25,324,975 75,207,392 70,964,202 Other Debits Amount available in Debt Service Funds $4,736,609 4,736,609 5,666,641 Amount to be provided for General Long -Term Debt 19,304,211 19,304,211 21,625,834 Total Assets and Other Debits 59,056,717 $4,135,868 $8,315,599 $9,660,786 553.015,499 $8,130.828 S25,324,975 $24,040,820 $141,681,092 $144,536,847 LIABILITIES E(CLUITY AND OTHER CRFr11T5 Uibtlibes W Accounts payable 5313,966 $483,213 53,384 $373,191 $1,155,592 S16,124 $2,345,470 52,174,838 Contracts payable 17,801 63,302 81.103 240,491 Due to other funds (Note 9) 139,293 84,636 223,929 562,236 Accrued salaries and wages 372,090 59,505 9,750 441,345 450,020 Accrued vacation & sick pay (Note 1H) 641,486 17,704 101,462 29,515 790,167 765,075 Accrued health insurance 1,423,243 1,423,243 1,369,891 Accrued interest payable 22,795 22,795 26,467 Advances from other funds (Note 9) 698,143 1,000,000 1,698,143 1,774,486 Deferred revenue (Note 1J) 277,132 3,090 3,575,606 368,432 4,224,260 4,740,692 General obligation bonds payable (Note 6) $17,900,000 17,900,000 21,335,000 Other long -term liabilities (Note 6) 56,302 20,820 77,122 206,361 Special assessment bonds with governmental commitment (Note 6) 6,120,000 6,120,000 5,920,000 Revenue bonds payable (Note 6) 1,050,000 1,050,000 1,230,000 Total Liabilities 1,604,674 1,341,443 3,578,990 759,424 3,593,594 1,478,632 24,040,820 36,397,577 40,795,577 Equity and Other Credits: Contributed capital (Note 4) 22,618,597 3,004,226 25,622,823 26,108,306 Investment in general fixed assets S25,324,975 25,324,975 - 23,361,414 Retained earnings: (Notes 8 & 10) Reserved 433,176 433,176 409,364 Unreserved 26,370,132 3,647,970 30.018,102 27,631,666 Fund Balances: (Notes 8 & 10) Reserved 105,074 977,619 4,736,609 1,593,069 7,412,371 8,418,746 Unreserved: Designated 6,097.387 6,097,387 5,937,168 Undesignated 1,249,582 1,816,806 7,308,293 10,374,681 11,874,606 Total Equity and Other Credits 7,452,043 2,794,425 4,736,609 8,901,362 49,421,905 6,552,196 25,324,975 105.283,515 103,741,270 Total Liabilities, Equity and Other Credits _$9_056,717 ^ S4,135,868 58,315,599 $9,660,786 $53,015.499 $8,130.828 $25,324,975 S24 $141,681,0922 $144,536,847 City of Brooklyn Center All Fund Types and Account Groups COMBINED BALANCE SHEET December 31, 1999 Totals Governmental Fund Types Proprietary Fund Types Account Groups (Memorandum Only) General General Special Debt Capital Internal Fixed Long -Term December 31, General Revenue Service Projects Enterprise Service Assets Debt 1999 1998 ASSETS AND OTHER DEBITS Assets: Cash and cash equivalents (Note 2) $1,218,275 $497,770 $4,544,919 $1,407,861 $910,943 $745,358 $9,325,126 $11,134,244 Investments (Notes 1F, 2) 7,117,968 2,902,799 1,123,361 8,210,074 4,023,202 4,346,626 27,724,030 29,819,514 Receivables: Accounts 66,188 12,188 2,062 1,395,703 21,493 1,497,634 1,365,295 Delinquent taxes (Note 1J) 158,445 7,481 165,926 146,907 Special assessments 8,554 3,471,184 480,544 170,253 4,130,535 3,256,003 Due from other funds (Note 9) 220,122 86,219 255,895 562,236 556,573 Due from other governments 140,859 1,991 364,251 14,039 521,140 467,473 Inventories and supplies (Note 1G) 441,342 12,572 453,914 362,258 Prepaid expenses 125,143 125,143 126,079 Advances to other funds (Note 9) 105,074 1,669,412 1,774,486 1,854,456 Fixed assets (net of accum dolor. where applicable) (Notes 1C, 3) 44,575,979 3,026,809 $23,361,414 70,964,202 60,372,176 Other Debits: Amount available in Debt Service Funds $5,666,641 5,666,641 5,113,659 Amount to be provided for General Long -Term Debt 21,625,834 21,625,834 22,695,472 Total Assets and Other Debits $9,035,485 $3,508,448 $9,139,464 $12,390,099 $51,656,604 $8,152,858 $23,361,414 $27,292,475 $144,536,847 $137,270,109 LIABILITIES, EQUITY AND OTHER CREDITS C Liabilities: Accounts payable $300,707 $59,436 $1,639 $830,468 $953,402 $29,186 $2,174,838 $1,681,895 Contracts payable 155,334 85,157 240,491 307,352 Due to other funds (Note 9) 17,236 545,000 562,236 385,000 Accrued salaries and wages 374,450 6,584 5,508 54,497 8,981 450,020 438,361 Accrued vacation & sick pay (Note 1H) 634,389 18,390 83,774 28,522 765,075 730,362 Accrued health insurance 1,369,891 1,369,891 1,229,333 Accrued interest payable 26,467 26,467 29,831 Advances from other funds (Note 9) 698,143 1,076,343 1,774,486 2,026,028 Deferred revenue (Note 1J) 417,232 7,481 3,471,184 844,795 4,740,692 3,521,604 General obligation bonds payable (Note 6) $21,335,000 21,335,000 23,015,000 Other long -term liabilities (Note 6) 168,906 37,475 206,381 279,339 Special assessment bonds with governmental commitment (Note 6) 5,920,000 5,920,000 4,740,000 Revenue bonds payable (Note 6) 1,230,000 1,230,000 1,400,000 Total Liabilities 1,726,778 807,270 3,472,823 1,836,105 4,223,546 1,436,580 27,292,475 40,795,577 39,784,105 Equity and Other Credits: Contributed capital (Note 4) 22,933,780 3,174,526 26,108,306 25,258,665 Investment in general fixed assets $23,361,414 23,361,414 17,043,726 Retained earnings: (Notes 8 & 10) Reserved 409,364 409,364 392,874 Unreserved 24,089,914 3,541,752 27,631,666 24,472,065 Fund Balances: (Notes 8 & 10) Reserved 105,074 977,619 5,666,641 1,669,412 8,418,746 15,387,336 Unreserved: Designated 5,937,168 5,937,168 5,726,226 Undesignated 1,266,465 1,723,559 8,884,582 11,874,606 9,205,112 Total Equity and Other Credits 7,308,707 2,701,178 5,666,641 10,553,994 47,433,058 6,716,278 23,361,414 103,741,270 97,486,004 Total Liabilities, Equity and Other Credits $9,035,485 $3,508,448 $9,139,464 $12,390,099 $51,656,604 $8,152,858 $23,361,414 $27,292,475 $144,536,847 $137,270,109 City of Brooklyn Center All Governmental Fund Types For the Year Ended December 31, 2001 Totals Special Debt Capital (Memorandum Only) Revenues General Revenue Service Projects 2001 2000 Taxes and special assessments $8,411,513 $4,144,215 $1,205,378 $102,172 $13,863,278 $13,586,195 Licenses and permits 788,629 788,629 632,549 Intergovernmental 4,135.282 1,343,486 295,745 50,000 5,824,513 7,899,522 Charges for services 688,453 688,453 779,060 Court fines 230,408 230,408 180,676 Investment earnings 345,438 192,359 121,235 361,259 1,020,291 1,288,880 Change in fair value of investments 328,391 207,173 99,968 426,857 1,062,389 (490,651) Miscellaneous 24,057 113,904 12,408 150,369 125,012 Total Revenues 14,952,171 6,001,137 1,722,326 952,696 23,628,330 24,001,243 Expenditures Current: General government 2,504,392 2,504,392 2,429,196 Public safety 5,660,600 11,498 5,672,098 5,453,143 Public works 2,142,064 2,142,064 2,100,865 Community services 106,034 106,034 95,148 Parks and recreation 2,205,018 187,150 2,392,168 2,344,768 Economic development 392.805 1,972,927 2,365,732 2,763,028 Non departmental 372,056 372,056 419.789 Administrative Services Reimbursement (767,504) (767,504) (795,737) Capital outlay 1,188,882 5,369,295 6,558,177 7,275,675 Debt service: Principal retirement 2,805,000 2,805,000 3,970,000 Interest and fiscal charges 173,024 1,158,554 7,515 1,339,093 1,295.938 Total Expenditures 12,615,465 3,533,481 3,963,554 5,376,810 25,489,310 27,351,813 Excess or Deficiency( -) of Revenues Over Expenditures 2,336,706 2,467,656 (2,241,228) (4,424,114) (1,860,980) (3,350,570) Other Financing Uses( -) or Sources Proceeds from sale of bonds 730,000 730,000 735,000 Sale of fixed assets 572,266 572,266 194,491 Operating transfers in 166,807 2,977,133 980,244 4,124,184 5,479,120 Operating transfers out (1,661,877) (2,136.807) (3,798,684) (5,404,122) Total Other Financing Uses( -) or Sources (1,661,877) (1,397,734) 2,977,133 1,710,244 1,627,766 1,004,489 Excess or Deficiency( -) of Revenues and Other Sources Over Expenditures and Other Uses 674,829 1,069,922 735,905 (2,713,870) (233,214) (2,346,081) Fund Balances January i 7,452,043 2,794,425 4,736,609 8,901,362 23,884,439 26,230,520 Equity Transfers (Out) In (693,000) 693,000 Fund Balances December 31 57,433,872 $3.864,347 $5,472,514 $6,880,492 $23,651,225 $23,884,439 IV -5 City o Brooklyn Center All Governmental Fund Types COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Year Ended December 31, 2000 Totals Special Debt Capital (Memorandum Only) Revenues General Revenue Service Projects 2000 1999 Taxes and special assessments 58,745,172 $3,556,588 $994,839 $289,596 $13,586,195 $12,361,125 Licenses and permits 632,549 632,549 763,960 Intergovernmental 4,076,169 2,239.000 291,245 1,293,108 7,899,522 8,602,166 Charces for services 779,060 779,060 739,054 Court fines 180,676 180,676 205,460 Investment earnings 378,481 252,888 141,277 516,234 1,288,880 1,187,494 Change in fair value of investments (153,454) (113,679) (49,494) (174,024} (490,651) (577,615) Miscellaneous 9,713 105,299 10,000 125,012 168,050 Total Revenues 14,648,366 6.040,096 1,377,867 1.934,914 24,001,243 23,449,694 Exoenditure5 Current: General government 2,421,762 7,434 2,429,196 2,260,415 Public safety 5,437,360 15,783 5,453,143 5,354,413 Public works 2,100,865 2,100,865 1,9G4,205 Community services 95,148 95,148 83,295 Parks and recreation 2,216,098 128.670 2,344,768 2,233,465 Economic development 397,507 2,365,521 2,763.028 2,1564,904 Non deaartmental 419,789 419.769 343,925 Administrative Services Reimbursement (795,737) (795,737) (670,390) Capital outlay 1,703.932 5,571,743 7,275,675 13,838,702 Debt service: Principal retirement 3,970,000 3,970,000 2,085.000 Interest and fiscal charges 1,295,938 1,295,938 1,387,544 i Total Expenditures 12,292,792 4,221,34C 5,265,938 5,571,743 27,351,813 31,485,478 Excess or Deficiency( -) of Revenues Over Expenditures 2.355,574 1.818,756 (3,888.071) (3,636.829) (3.350,570) (8,035,784) Other Financino Uses( -) or Sources Proceeds from sale of bonds 735,000 735,000 1,585,000 Sale of fixed assets 194,491 194,491 2,411,987 Operating transfers in 401,884 4.508.039 569.197 5.479,120 3,655,433 Operating transfers out (1,532,238) (2,321.884) (1,550.000) (5,404,122) (3,704,790) Total Other Financing Uses( -) or Sources (1.532,238) (1,725,509) 2.958,039 1,3D4,197 1,004,489 3,947,630 Excess or Deficiency( -) of Revenues and Other Sources Over Expenditures and Other Uses 823,336 93,247 (930,032) (2,332,632) (2,346,081) (4,088,154) Fund Balances .January 1 7,308,707 2,701,178 5.666,641 10,553,994 26,230,520 30.318,574 Equity Transfers (Out) In (680,000) 680.000 Fund Balances December 31 57,452.043 $2,794,425 S4,736,609 S8.901,362 $23,884.439 $25,230,520 I IV -6 City of Brooklyn Center All Governmental Fund Types COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Year Ended December 31, 1999 ` Totals Special Debt Capital (Memorandum Only) Revenues General Revenue Service Projects 1999 1998 Taxes and special assessments $8,219,491 $3,233,790 $690,538 $217,306 $12,361,125 $11,202,457 Licenses and permits 763,960 763,960 549,067 Intergovernmental 3,911,480 1,663,648 308,310 2,718,728 8,602,166 4,936,343 Charges for services 739,054 739,054 771,614 Court fines 205,460 205,460 193,688 Investment earnings 346,382 200,873 137,511 502,728 1,187,494 1,586,399 Change in fair value of investments (158,708) (97,456) (32,598) (288,853) (577,615) 146,180 Sale of property 2,411,987 2,411,987 Miscellaneous 6,679 140,367 21,004 168,050 439,013 Total Revenues 14,033,798 7,553,209 1,103,761 3,170,913 25,861,681 19,824,761 Expenditures Current: General government 2,257,957 2,458 2,260,415 2,134,001 Public safety 5,336,622 17,791 5,354,413 5,185,965 Public works 1,904,205 1,904,205 1,955,108 Community services 83,295 83,295 73,066 Parks and recreation 2,132,511 100,954 2,233,465 2,148,201 Economic development 383,927 2,280,977 2,664,904 893,522 Non departmental 343,925 343,925 312,625 Administrative Services Reimbursement (670,390) (670,390) (731,737) Capital outlay 3,522,148 10,316,554 13,838,702 6,453,906 Debt service: Principal retirement 2,085,000 2,085,000 1,285,000 Interest and fiscal charges 1,387,544 1,387,544 1,285,460 Total Expenditures 11,772,052 5,924,328 3,472,544 10,316,554 31,485,478 20,995,117 Excess or Deficiency( -) of Revenues Over Expenditures 2,261,746 1,628,881 (2,368,783) (7,145,641) (5,623,797) (1,170,356) Other Financing Sources or Uses( -) Proceeds from sale of bonds 1,585,000 1,585,000 2,670,000 Operating transfers in 233,751 2,921,765 499,917 3,655,433 3,646,198 Operating transfers out (1,591,039) (2,113,751) (3,704,790) (4,071,198) Total Other Financing Sources or Uses( -) (1,591,039) (1,880,000) 2,921,765 2,084,917 1,535,643 2,245,000 Excess or Deficiency( -) of Revenues and Other Sources Over Expenditures and Other Uses 670,707 (251,119) 552,982 (5,060,724) (4,088,154) 1,074,644 Fund Balances January 1 7,338,000 2,952,297 5,113,659 14,914,718 30,318,674 29,244,030 Equity Transfers In (Out) (700,000) 700,000 Fund Balances December 31 $7,308,707 $2,701,178 $5,666,641 $10,553,994 $26,230,520 $30,318,674 lV -7 City of Brooklyn Center COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL General and Special Revenue Funds For the Year Ended December 31, 2001 I General Fund Special Revenue Funds Actual Over Actual Over Under( -) Under( -) Budget Actual Budget Budcet Actual Budget Revenues Taxes and special assessments 58,558,675 $8,411,513 ($147,162) 54,364,080 $4,144,215 (8219,865) Licenses and permits 556,165 788,629 232,464 Intergovernmental 4,129,753 4,135,282 5,529 409,896 1,343,486 933,590 Charges for services 622,045 688,453 66,408 Court fines 185,000 230,408 45,408 Investment earnings 360,000 345,438 (14,562) 63,000 192,359 129,359 Change in fair value of investments 328,391 328,391 207,173 207,173 Miscellaneous 12,000 24,057 12,057 33,970 113,904 79,934 Total Revenues 14.423,638 14,952,171 528,533 4,870,946 6,001,137 1,130,191 Exoenditures General government 2,443,879 2,504,392 60,513 Public safety 5,769,431 5,660,600 (108,831) 24,970 90,096 65,126 Public works 2,083,822 2,142,064 58,242 Community services 106,035 106,034 (1) Parks and recreation 2,267,089 2,205,018 (62,071) 150,000 187,413 37,413 Economic development 342,000 392,805 50,805 1,018,116 3,255,972 2,237 Non - departmental 480,517 372,056 (108,461) Admin. Services Reimbursement (770,707) (767,504) 3,203 Total Expenditures 12,722,066 12,615,465 (106,601) 1,193,086 3.533,481 2,340,395 Excess or Deficiency( -) of Revenues Over Expenditures 1,701,572 2.336,706 635,134 3,677,860 2,467,656 (1,210,204) Other Financinq Uses( -) or Sources Sale of fixed assets 572,266 572,266 Operating transfers in 410,086 166,807 (243,279) Operating transfers out (1,701,572) (1,66i,877) 39,695 (2,380.086) (2,136,807) 243,279 Total Other Financing Uses( -) or Sources (1,701,572) (1.661,877) 39,695 (1,970,000) (1,397,734) 572.266 Excess or Deficiency( -) of Revenues and Other Sources Over Expenditures and Other Uses 674,829 674,829 1,707,860 1,069,922 (637,938) Fund Balances January 1 7,452,043 7,452,043 2,794,425 2,794,425 Equity Transfer Out (693,000) (693,000) Fund Balances December 31 $7.452,043 $7,433.872 ($18,171) 54.502,285 $3,864,347 ($637,938) IV -8 I City of Brooklyn Center General and Soecial Revenue Funds COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL For the Year Ended December 31, 2000 General Fund Special Revenue Funds Actual Over Actual Over Under( -) Under( -) R ever ues Budget Actual Budget Budget Actual Budget Taxes and special assessments $8,134,653 $8,745.172 $610,519 53,582,012 $3,556,588 (525,424) Licenses and permits 512,050 632,549 120,499 Intergovernmental 4,067,577 4,076,169 8,592 2,248,417 2,239,000 (9,417) Charges for services 779.750 779,060 (690) Court fines 200,000 180,676 (19,324) Investment earnings 324,000 378,481 54,481 70.000 252,888 182,888 Change in fair value of investments (153,454) (153,454) (113,679) (113,679) Miscellaneous 12,000 9,713 (2,287) 87,000 105,299 18,299 Total Revenues 14,030,030 14,648,366 618,336 5,987,429 6,040,096 52,667 Z,,x-penditures General government 2,402,331 2,421,762 19,431 7,434 7,434 Public safety 5,655,628 5,437,360 (218,268) 100,000 83,224 (16,776) Public works 2,047,036 2,100,865 53,829 Community services 95,030 95,148 118 Parks and recreation 2,314,041 2,216,098 (97,943) 150,000 128,670 (21,330) Economic development 308,750 397,507 88,757 4,153,241 4,002,012 (151,229) Non - departmental 478,843 419,789 (59,054) Admin. Services Reimbursement (749,233) (795,737) (46,504 Total Expenditures 12,552,426 12,292,792 (259,634) 4,403,241 4,221,340 (181,901) Excess or Deficiency( -) of Revenues Over Expenditures 1,477,604 2,355.574 877,970 1,584,188 1,818,756 234,568 O ther Financing Uses( -) or Sourc es Sale of fixed assets 194,491 194,491 Operating transfers in 405,474 401,884 (3,590) Operating transfers out (i ,477,604) (1,532.238) (54,634) (2,325,474) (2,321,884) 3,590 Total Other Financing Uses( -) or Sources (1,477.604) (1,532,238) (54,634) (1,920,000) (1,725,509) 194,491 Excess or Deficiency( -) of Revenues and Other Sources Over Expenditures and Other Uses 823.336 823,33E (335,812) 93,247 429,059 Fund Balances January 1 7,308,707 7,308,707 2,701,178 2,701,178 Equity Transfer Out (680,000) (680,000) Fund Balances December 31 $7,308,707 57,452,043 S 143,336 $2,365,366 $2,794,425 5429,059 W -9 City of Brooklyn Center General and Special Revenue Funds COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL j For the Year Ended December 31, 1999 General Fund Special Revenue Funds Actual Over Actual Over Under( -) Under( -) Budget Actual Budget Budget Actual Budget Revenues Taxes and special assessments $8,214,083 $8,219,491 $5,408 $2,857,761 $3,233,790 $376,029 Licenses and permits 410.,628 763,960 345,332 Intergovernmental 3,894,372 3,911,480 17,108 1,719,113 1,663,648 (55,465) Charges for services 862,206 739,054 (123,152) Court fines 204,000 205,460 1,460 Investment earnings 280,000 346,382 66,382 150,000 200,873 50,873 Change in fair value of investments (158,708) (158,708) (97,456) (97,456) Sale of property 2,420,000 2,411,987 (8,013) Miscellaneous 12,(100 6,679 (5,321) 24,000 140,367 116,367 Total Revenues 13,885,289 14,033,798 148,509 7,170,874 7,553,209 382,335 Expenditures General government 2,357,773 2,257,957 (99,816) 2,458 2,458 Public safety 5,433,832 5,336,622 (97,210) 26,987 26,987 Public works 2,016,754 1,904,205 (112,549) Community services 84,910 83,295 (1,615) Parks and recreation 2,232,090 2,132,511 (99,579) 100,954 100,954 Economic development 385,250 383,927 (1,323) 6,328,461 5,793,929 (534,532) Non - departmental 534,653 343,925 (190,728) Admin. Services Reimbursement (737,487) (670,390) 67,097 Total Expenditures 12,307,775 11,772,052 (535,723) 6,328,461 5,924,328 (404,133) Excess or Deficiency( -) of Revenues Over Expenditures 1,577,514 2,261,746 684,232 842,413 1,628,881 786,468 Other Financino Sources or Uses( -) Operating transfers in 1,873,609 233,751 (1,639,858) Operating transfers out (1,591,049) (1,591,039) 10 (3,023,609) (2,113,751) 909,858 Total Other Financing Sources or Uses( -) (1,591,049) (1,591,039) 10 (1,150,000) (1,880,000) (730,000) Excess or Deficiency( -) of Revenues and Other Sources Over Expenditures and Other Uses (13,535) 670,707 584,242 (307,587) (251,119) 56,468 Fund Balances January 1 7,338,000 7,338,000 2,952,297 2,952,297 Equity Transfer In (Out) (700,000) (700,000) Fund Balances December 31 $7,324,465 $7,308,707 ($15,758) $2,644,710 $2,701,178 $56,468 IV -10 City of Brooklyn Center Enterprise Funds COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS For the Year Ended December 31, 2001 E. Brown Municipal Golf Heritage Recycling Water Sanitary Storm Liquor Course Center & Refuse Utility Sewer Drainage Totals Fund Fund Fund Fund Fund Fund Fund 2001 2000 Operatina Revenues Sales and user fees $3,552,152 $320,105 $3,920,676 $211,388 $1,520,950 $2,604,998 $1,129,502 $13,259,771 $12,968,408 Cost of sales 2,696,042 33,887 490,300 3,220,229 3,304,423 Gross Margin 856,110 286,218 3,430,376 211,388 1,520,950 2,604,998 1,129,502 10,039,542 9,663,985 Operatinq Expenses Personal services 333,850 152,382 1,850,268 315,805 136,201 100,893 2,889,399 3,054,611 Supplies 15,096 25,620 215,874 153,738 16,277 426,605 422,065 Other services 89,071 46,195 527,716 214,846 348,917 1,591,099 52,613 2,870,457 2,785,912 Insurance 8,928 8,449 41,714 143 11,742 7,218 3,604 81,798 65,212 Utilities 19,146 14,264 181,830 128,774 26,766 370,780 333,052 Rent 140,873 85,786 226,659 193,774 _ Depreciation 36,488 14,736 416,296 414,965 239,381 170,302 1,292,168 1,200,104 C Total Operating Expenses 643,452 261,646 3,319,484 214,989 1,373,941 2,016,942 327,412 8,157,866 8,054,730 Operating Income (Loss) 212,658 24,572 110,892 (3,601) 147,009 588,056 802,090 1,881,676 1,609,255 Nonoperatino Revenues or Expenses! -) Investment earnings 31,727 6,569 17,907 3,714 103,255 59,238 222,410 275,169 Change in fair value of investments 23,509 5,819 3,179 3,875 105,247 73,948 10,375 225,952 (93,118) Special assessments 20,253 289 270,365 290,907 353,157 Other revenue 4,840 4,840 10,275 Interest and fiscal agent fees (737) (1,235) (53,166) (55,138) (83,507) Loss on sale of fixed assets (30,989) Total Nonoperating Revenues or Expenses( -) 60,076 11,651 19,851 7,589 228,755 133,475 227,574 688,971 430,987 Income Before Operating Transfers 272,734 36,223 130,743 3,988 375,764 721,531 1,029,664 2,570,647 2,040,242 Operating Transfers Out (110,000) (10,000) (170,500) (35,000) (325,500) (75,000) Net Income 162,734 26,223 130,743 3,988 205,264 721,531 994,664 2,245,147 1,965,242 Depreciation on contributed assets that reduces contributed capital 323,422 323,422 338,788 Retained Earnings Jan, 1 931,422 104,801 179,331 97,579 10,719,451 6,554,789 8,215,935 26,803,308 24,499,278 Retained Earnings Dec. 31 $1,094,156 $131,024 $633,496 S1011,567 S10,924,715 $7,276,320 59,210,599 $29,371,877 $26,803,308 City of Brooklyn Center Enterprise Funds COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS For the Year Ended December 31, 2000 E. Brown Municipal Golf Heritage Recycling Water Sanitary Storm Liquor Course Center & Refuse Utility Sewer Drainage Totals Fund Fund Fund Fund Fund Fund Fund 2000 1999 Ooeratino Rev enues Sales and user fees $3,584,829 $359,511 33,992,737 $210,168 $1,348,221 $2,398,323 $1,074,679 $12,968,408 $12,355,755 Cost of sales 2,734,318 36,677 533,428 3,304,423 3,285,487 Gross Margin 850,511 322,834 3,459,309 210,166 1,348,221 2,398,323 1,074,619 9,663,985 9,070,268 Operatina Expenses Personal services 415,887 148,450 1,955,572 314,651 120,051 100,000 3,054,611 2,942,972 Supplies 20,989 20,196 230,784 138,493 11,128 475 422,065 363,390 Other services 99,258 44,372 481,383 214,770 348,149 1,546,918 51,062 2,785,912 2,861,174 Insurance 9,538 8,010 30,504 119 8,433 5,962 2,646 65,212 54,980 Utilities 19,481 13,617 154,643 121,326 23,985 333,052 322,062 Rent 117,659 76,115 193,774 236,172 Depreciation 14.018 13,837 405,284 400,358 213,401 153,206 1,200,104 1,065,311 C Total Operating Expenses 696,830 248,482 3,334,285 214,889 1,331,410 1,921,445 307,389 8,054,730 7,846,06_i -+ Operating Income (Loss) 153,681 74,352 125,024 (4,721) 16,811 476,878 767,230 1,609,255 1,224,207 N Nonooeratino Ex pe_n5_ e - or Re venues Investment earnings 30,929 6,555 4,556 142,820 90,309 275,169 298,676 Change in fair value of investments (12,738) (3,203) (1,851) (39,259) (36,067) (93,118) (134,551) Special assessments 39,775 314 313,068 353,157 291,475 Intergovernmental 7,454 Other revenue 4,189 1,092,809 Inter 9 10,275 6,086 Interest and fiscal agent fees (515) (23,848) (59,144) (83,507) (90,904) Loss on sale of fixed assets (30,989) (30,989} Total Nonoperating Expenses( -) or Revenues (9,124) 3,352 (23,848) 2,705 149,422 54,556 253,924 430.987 1,464,959 Income (Loss) Before Operating Transfers 144,557 77,704 101,176 (2,016) 166,233 531,434 1,021,154 2,040,242 2,689,166 4,357 Operating Transfers In Operating Transfers Out (75,000) (75,000) (75,000) Net Income (Loss) 69,557 77,704 101,176 (2,016) 166,233 531,434 1,021,154 1,965,242 2,618,523 Depreciation on contributed assets that reduces contributed capital 338,788 338,788 318,420 Retained Earnings (Deficits) Jan. 1 861,865 27.097 (260,633) 99,595 10,553,218 6,023.355 _ 7,194,781 24,499,278 21,562,335 Retained Earnings Dec. 31 $931,422 $104,801 $179,331 _ $97,579 $10,719,451 $6_554.789 _ $8,215,935 $26,803,308 $24,499,278 City of Brooklyn Center Enterprise Funds COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS For the Year Ended December 31, 1999 E. Brown Municipal Golf Heritage Recycling Water Sanitary Storm Liquor Course Center & Refuse Utility Sewer Drainage Totals Oneratina Revenues Fund Fund Fund Fund Fund Fund Fund 1999 1998 Sales and user fees $3,560,613 $355,534 $3,490,692 $210,764 $1,354,179 $2,384,106 $999,867 $12,355,755 $10,699,781 Cost of sales 2,694,622 31,860 559,005 3,285,487 2,880,024 Gross Margin 865,991 323,674 2,931,687 210,764 1,354,179 2,384,106 999,867 9,070,268 7,819,757 Ooeratina Exoenses Personal services 387,260 145,159 1,902,030 291,786 116,939 99,798 2,942,972 2,613,031 Supplies 16,133 25,703 196,100 114,297 11,157 363,390 345,593 Other services 85,923 56,704 539,705 213,297 291,688 1,618,912 54,945 2,861,174 2,642,884 Insurance 8,146 6,877 27,125 85 6,406 4,522 1,819 54,980 53,177 Utilities 25,433 13,320 149,679 109,012 24,618 322,062 315,484 Rent 69,922 166,250 236,172 134,107 Depreciation 39,821 13,847 376,209 356,572 203,019 75,843 1,065,311 911,003 Total Operating Expenses 632,638 261,610 3,357,098 213,382 1,169,761 1,979,167 232,405 7,846,061 7,015,279 Operating Income (Loss) 233,353 62,064 (425,411) (2,618) 184,418 404,939 767,462 1,224,207 804,478 W Nonooeratino Revenues or Exoenses( -) Investment earnings 18,910 4,270 4,189 148,205 85,103 37,999 298,676 267,953 Change in fair value of investments (7,266) (1,672) (1,918) (72,990) (38,885 (11,820) (134,551) 24,905 Special assessments 22,415 338 268,722 291,475 22,767 Intergovernmental 1,092,809 1,092,809 907,191 Other revenue 6,620 460 374 7,454 56,688 Interest and fiscal agent fees (2,593) (23,233) (65,078) (90,904) (123,502) Total Nonoperating 15,671 2,598 (23,233) 2,271 98,090 46,556 1,323,006 1,464,959 1,156,002 Income (Loss) Before Operating Transfers 249,024 64,662 (448,644) (347) 282,508 451,495 2,090,468 2,689,166 1,960,480 Operating Transfers In (Out) (75,000) 4,357 (70,643) 425,000 Net Income (Loss) 174,024 64,662 (444,287) (347) 282,508 451,495 2,090,468 2,618,523 2,385,480 Depreciation on contributed assets that reduces contributed capital 318,420 318,420 299,430 Retained Earnings (Deficits) Jan. 1 687,841 (37,565) (134,766) 99,942 10,270,710 5,571,860 5,104,313 21,562,335 18,877,425 Retained Earnings (Deficits) Dec. 31 $861,865 $27,097 ($260,633) $99,595 $10,553,218 $6,023,355 $7,194,781 $24,499,278 $21,562,335 85 E. SEVENTH PLACE, SUITE 100 SAINT PAUL, MN 55101 -2887 651.223.3000 FAX: 651.223.3002 E -MAIL: advisorsCa,)springsted.com SPRINGSTED Advisors to the Public Sector $1,205,000 CITY OF BROOKLYN CENTER, MINNESOTA GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2003A (BOOK ENTRY ONLY) AWARD: UMB BANK, N.A. SALE: December 9, 2002 Moody's Rating: Al Interest Net Interest True Interest Bidder RatPS Price Cost Rate UMB BANK, N.A. 1.45% 2004 $1,195,372.05 $222,481.91 3.4544% 1.85% 2005 2.30% 2006 2.65% 2007 2.95% 2008 3.20% 2009 3.45% 2010 3.70% 2011 3.85% 2012 4.00% 2013 CRONIN & COMPANY, INCORPORATED 2.50% 2004 -2006 $1,213,149.85 $224,862.65 3.4619% NORTHLAND SECURITIES, INC. 3.00% 2007 BERNARDI SECURITIES, 3.50% 2008 -2009 INCORPORATED 4.00% 2010 -2013 U.S. BANCORP PIPER JAFFRAY INC. 2.00% 2004 $1,196,565.00 $224,566.88 3.4880% WELLS FARGO BROKERAGE 2.25% 2005 SERVICES, LLC 2.35% 2006 2.70% 2007 3.05% 2008 3.25% 2009 3.50% 2010 3.70% 2011 3.80% 2012 4.00% 2013 (Continued) CORPORATE OFFICE: SAINT PAUL, MN • Visit our website at www.springsted.cwm DES MOINES, IA • MILWAUKEE, WI • MINNEAPOLIS, MN • OVERLAND PARK, KS • VIRGINIA BEACH, VA • WASHINGTON, DC t 14 p Interest Net Interest True Interest Bidder Rates Price Cost Rate COMMERCE BANK, N.A. 1.90% 2004 $1,195,902.25 $225,994.10 3.5107% 2.00% 2005 2.375% 2006 2.75% 2007 3.00% 2008 3.35% 2009 3.55% 2010 3.75% 2011 3.85% 2012 3.95% 2013 UNITED BANKERS' BANK 1.55% 2004 $1,192,950.00 $228,509.79 3.5532% 1.90% 2005 2.25% 2006 2.65% 2007 3.05% 2008 3.30% 2009 3.60% 2010 3.75% 2011 3.90% 2012 4.00% 2013 MILLER JOHNSON STEICHEN 2.00% 2004 $1,192,950.00 $228,784.17 3.5595% KINNARD, INC. 2.10% 2005 2.25% 2006 2.75% 2007 3.00% 2008 3.25% 2009 3.50% 2010 3.75% 2011 3.90% 2012 4.00% 2013 RBC DAIN RAUSCHER INC. 2.00% 2004 -2005 $1,191,803.20 $232,046.70 3.6134% 2.375% 2006 2.75% 2007 3.10% 2008 3.35% 2009 3.60% 2010 3.75% 2011 3.875% 2012 4.00% 2013 (Continued) i REOFFERING SCHEDULE OF THE PURCHASER Rate Year Yield 1.45% 2004 Par 1.85% 2005 Par 2.30% 2006 Par 2.65% 2007 Par 2.95% 2008 Par 3.20% 2009 Par 3.45% 2010 3.50% 3.70% 2011 3.75% 3.85% 2012 3.90% 4.00% 2013 Par BBI: 4.94% Average Maturity: 5.332 Years it • City Council Agenda Item No. 9c Member introduced the following resolution and moved its • adoption: RESOLUTION NO. RESOLUTION ESTABLISHING CAPITALIZATION AND DEPRECITATION POLICY FOR ASSETS HELD BY THE CITY WHEREAS, the City is required under Governmental Accounting and Standards Board (GASB) pronouncements to record and account for fixed assets in accordance with approved City polices and within certain Internal Revenue Service (IRS) regulations; and WHEREAS, the City has maintained a record of such assets under a policy that has established a capitalization threshold established at an acquisition cost of $1,000 per item and various useful life options ranging from two to ninety -nine years; and WHEREAS, with the implementation of GASB 34 it will be required that all fixed assets be capitalized and accounted for in the fund that provided financing for asset acquisition and, should be credited with the value of that asset; and WHEREAS, Deloitte and Touche has recommended that the City adopt a policy that more closely reflects the useful life and value threshold for City held assets; and • WHEREAS, the City has reviewed options regarding the value threshold and useful life. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Brooklyn Center that the following Fixed Asset Capitalization and Depreciation Schedule is hereby adopted and is effective upon adoption. FIXED ASSET CAPITALIZATION AND DEPRECIATION SCHEDULE Asset Catevory Value Threshold Land improvements $ 25,000 (parking lots, sidewalks, fencing) Buildings /Building improvements $ 50,000 (excludes furnishings) Furniture and furnishings $ 10,000 Technology equipment $ 10,000 (computers, communication systems, printers) Motorized Vehicles $ 10,000 (squad cars, pickup trucks, mowers) Heavy equipment $ 25,000 (plow trucks, fire trucks, loaders, graders) Infrastructure improvements $250,000 (water, sewer, storm sewer, street lights, streets) • RESOLUTION NO. Asset Twe Examples Useful Life Non - infrastructure Furniture and furnishings Desks, tables, chairs 5 years Computer hardware Monitors, CPU's, printers 3 years Communication equipment Telephone systems, radio systems 10 years Motor Vehicles Cars and light trucks 2 years Fire trucks 15 years Heavy duty trucks 10 years Motorized equipment Heavy construction equip Dozers, loaders, graders 10 years Grounds Maintenance Mowers, tractors and attachments 15 years Other equipment Recreation equipment, custodial 10 years equipment, engineering equipment • Improvements Parking lots, sidewalks, fences 25 years Buildings Buildings, park shelters 25 years Infrastructure Water systems Trunks, mains, towers, pumps 25 years Sewer systems Trunks, mains, lift stations 25 years Storm Sewer systems Trunks, mains, ponds 25 years Street Light systems Street lights 15 years Traffic control systems Signal lights 15 years Streets Paved 25 years Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member • and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. e Memorandum Date: November 26, 2002 To: Michael McCauley City Manager From: Douglas Sell Director of Fiscal and Support Services RE: Fixed Asset Accounting — Capitalization Thresholds /GASB 34 Changes mandated by GASB 34 will require some significant changes in the way we account for and report on the City's fixed assets. The most significant change is the requirement that all infrastructure assets be capitalized, depreciated and reported. This will include all water, sewer, storm sewer, street and street light assets currently on the books or to be placed on the books as they were not previously capitalized. Our records are reasonably accurate as they relate to public utility assets (water tower, lift stations, trunks, mains, etc.) and annual financial reports reflect these assets, annual and accumulated depreciation. However, some City assets such as streets and street lights have not been capitalized and reported. e With a significant change in the capitalization and reporting requirements as provided for in GASB 34 that will affect our 2003 financial statements prepared and published in 2004, now is a good time to address several issues and concerns regarding our fixed asset system. The first issue is the capitalization threshold for capital items. Current City policy requires that all materials, commodities and some services (engineering for infrastructure improvements) be capitalized and the cost amortized over a specific period of time. That threshold is $1,000 for all categories. The models we have seen, particularly the model being adopted by the State of Louisiana and its political subdivisions has the following thresholds: Land improvements $ 25,000 Buildings and building improvements $ 50,000 Machinery, Equipment and Vehicles $ 5,000 Infrastructure $250,000 These are broad categories and should be refined. Our suggestion would be as follows: Land improvements $ 25,000 (parking lots, sidewalks, fencing) Buildings/Building improvements $ 50,000 (excludes furnishings) e Furniture and furnishings $ 10,000 • Technology equipment $ 10,000 (computers, communication systems, printers) Motorized Vehicles $ 10,000 (squad cars, pickup trucks, mowers) Heavy equipment $ 25,000 (plow trucks, fire trucks, loaders, graders) Infrastructure improvements $250,000 (water, sewer, storm sewer, street lights, streets) These are suggestions based on experience with the fixed asset system that would seem to work well. Further, they represent a level of valuation that is more consistent with private industry and IRS regulations. The second issue is the amortization period for depreciation. GASB 34 has specific recommendations for this item. They are as follows: Non - infrastructure Furniture and furnishings Desks, tables, chairs 5 years Computer hardware Monitors, CPU's, printers 5 years Communication equipment Telephone systems, radio systems 10 years Motor Vehicles Cars and light trucks 5 years Fire trucks 15 years Heavy duty trucks 10 years Motorized equipment Heavy construction equip Dozers, loaders, graders 10 years Grounds Maintenance Mowers, tractors and attachments 15 years Other equipment Recreation equipment, custodial 10 years equipment, engineering equipment Infrastructure Water systems Trunks, mains, towers, pumps 25 years Sewer systems Trunks, mains, lift stations 25 years Storm Sewer systems Trunks, mains, ponds 25 years Street Light systems Street lights 15 years Traffic control systems Signal lights 15 years Streets Paved 25 years Again, these are the recommendations from the GASB 34 pronouncement and will in all likelihood become fairly standard in the industry by the end of 2003. All governmental units with annual revenues in excess of $2.5 million must implement GASB 34 by December 31, 2003 for financial statements prepared in 2004 for 2003 operations. • Under current City policy, some of the infrastructure items have useful lives of 99 years (water, sewer and storm sewer infrastructure). Streets have not been capitalized. Under GASB 34, they must be capitalized and a specific depreciation policy addressing the amortization time -table should be established. Should the above schedule of useful life and capitalization threshold be considered and adopted, we are suggesting that it be staged in 2002 and 2003. For all non - infrastruture assets, a review would be completed by year's end and adjustments made for the 2002 CAFR. This will permit the write -off of the remaining life of many non - infrastructure assets that are currently being amortized over time frames ranging from two years to twenty -five years. Infrastructure assets such as water mains, sewer interceptors, streets, etc would be analyzed during 2003 with specific recommendations for the 2003 CAFR. This will permit us to compare asset records with records retained by the Engineering Department particularly as they relate to assets previously not capitalized, ie: streets, curb and gutter, etc. Further, those capital items more than twenty -five years old, in the case of streets, would not have to be researched further than establishing that they are more than twenty - five years old as their useful life would have expired. No additional documentation or record keeping for financial statement purposes would be required for these assets. The impact of these thresholds and life expectancies would be: • All items that do not meet the new criteria would be expensed in 2002. If the item had a useful life of 10 years and 2002 is the sixth year of the item, the expense for 2002 would be the remaining unamortized portion of the acquisition cost. This would include items such as CPU's, printers, portable radios, etc. Items acquired under the capital budget(s) during 2002 that do not meet the threshold amounts would be totally expensed in 2002. We have done a preliminary analysis of the additional depreciation expense in 2002 for non - infrastructure assets. The additional depreciation expense would approximate the following by fund /activity: Fund /Activity Additional Depreciation Amount Liquor Operations $ 5,794 Centerbrook Golf Course $ 35,835 EBHC $219,780 Water Fund $118,538 Sewer Fund $ 15,860 Storm Sewer Fund $ 6,588 Central Garage $ 43,305 • It would seem prudent to move forward on the non - infrastructure items in 2002 and use 2003 to analyze the infrastructure items and recommend changes to be reflected in the 2003 financial statements. The attached resolution establishes the useful life and threshold levels for fixed assets held by the City. We are suggesting that it be considered and adopted. • • • City Council Agenda Item No. 9d e Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION SETTING SALARIES AND BENEFTS FOR CALENDAR YEAR 2003 WHEREAS, Section 2.07 of the City Charter for the City of Brooklyn Center requires that the City Council shall fix the salary and benefits of all officers and employees of the City; and WHEREAS, the 1984 Pay Equity Act as adopted and amended by the Legislature requires every political subdivision of the State of Minnesota to establish "equitable compensation relationships" between its employees; and WHEREAS, the City Council has reviewed the 2003 Full -time Employee Pay Plan; and WHEREAS, an individual employee's movement through their respective pay schedule reflects a progression in corresponding levels or improved job perfornlance; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of • Brooklyn Center that it hereby sets wages, salaries and certain benefits for the calendar year 2003 by adoption of the attached Pay Plan and allows the City Manager to set appropriate increases to the part-time schedule consistent with other employee groups, which the City Manager shall be authorized to pay. BE IT FURTHER RESOLVED that the City Manager may reclassify, adjust, add and/or delete position(s) to pay grades in the Pay Plan(s) but is limited to authorizing increases due to Pay Equity Act compliance and by the Annual Budget constraints adopted by the City Council; and BE IT FURTHER RESOLVED that the 2003 Full -time Pay Plan is approved and adopted because it is in general an equitable pay plan for City Employees; however, parts of the Pay Plan are approved and adopted solely for the purpose of compliance with the mandates of Minnesota Statutes, Section 471.999; that adoption of the Pay Plan shall create no vested rights, tenns or conditions of employment or entitlement to any given level of compensation for any employee or group of employees; that the Pay Plan shall be subject to continuing review and reconsideration and may be amended from time to time by the City Council; and BE IT FURTHER RESOLVED that the City Manager be authorized to employ full and part-time and/or temporary employees as may be necessary, and to establish competitive rates of pay for such help consistent with the 2003 budget appropriations and to make interim appointments to fill vacant positions whenever a position is vacant because a regular employee is on leave of absence, vacation leave, sick leave, or is absent for any other reason, and to establish rates of pay for • such appointments consistent with the 2003 budget appropriations; and BE IT FURTHER RESOLVED that authorized wage adjustments, not to exceed the maximums contained herein, shall become effective January 1, 2003. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. pay plan resolution 2003 City of Brooklyn Center 2003 Pay Plan Full -Time Employees City of Brooklyn Center 2003 Employee Pay Plan Table of Contents Contents Paae Positions 1 City Manager & Department Head Pay Plan 4 Confidential Supervisory Employee Pay Plan 5 Non- Organized Supervisory Exempt Pay Plan 6 Non - Organized Exempt Pay Plan 7 • Non - Organized Non - Exempt Pay Plan 9 Teamsters #320 Pay Plan 11 LELS Local #82 (Police Officers) Pay Plan 12 LELS Local #86 (Sergeants) Pay Plan 13 Local #49 (Maintenance) Pay Plan 14 Insurance Contribution Schedules 15 � � 2003 City of Brooklyn Canter Regular Full-Time Positions CITY MANAGER'S OFFICE City Manager 1 Contract Yea-Exec � Assistant City Manager/Director ofOperations 1 No Yen-Adm � � City Clerk 1 No Yes4dm Human Resources Director 1 No Yea-Adm IT Coordinator 1 No Yaa'Adm |T7G|G Technician 1 No No Administrative Specialist 1 No No Administrative Technician/Deputy City Clerk 1 No No Adminiuhahon/Comm.Dev.Secretary 1 No No Customer Service Rep/Permit Technician 2 No No Liquor Stores Division Liquor Operation Manager 1 No Yes-Exec Liquor Store Manager 2 No Yes-Exec � � Earle Brown Heritage Center Division EBHCK4onager 1 No Yes-Exec EBHC Maintenance Supervisor 1 No Yes-Exec E8HC Crew Chief 2 No No EBHC Sales Director 1 No Yes-Exec EBHCSa|esperaon 2 No Yea-Adm EBHC Maintenance Custodian 2 No No EBHC Secretary & Billing Clerk 2 No No � � COMMUNITY DEVELOPMENT DEPARTMENT Director ofCommunity Development 1 No Yes-Exec Planning and Zoning Specialist 1 No Yes-Prof Community Development Specialist 1 No Yea'Adm Building Official 1 No Yea'Adm Building Inspector 2 No No Temporary Building Inspector 1 No No Community Development Secretary 1 No No FISCAL AND SUPPORT SERVICES Director of Fiscal and Support Services 1 No Yes-Exec � Assistant Director ofFinance 1 No Yea'Adm � Staff Accountant 1 No Yes-Prof Utilities Technician U 1 No No Accounting Technician U 1 No No Finance Technician 1 No No 1 No No Assessing Division Assessor 1 No Yes-Exec Appraiser 1 No No Appraiser Technician 1 No No � Positions Xe FIRE DEPARTMENT Fire Chief/Emergency Management Coord. 1 No Yes-Exec POLICE DEPARTMENT Chief ofPolice 1 T-320 Yes-Exec Police Captain 2 T-320 Yea'Adm Police Sergeant 8 L#8O No Police Officer 33 L#82 No Administrative Technician 1 No No Administrative Manager 1 No Yes-Adm Neighborhood Liaison 1 No No |nveotigativeAida/Pnzparty Room Technician 1 No No Public Safety Communications Supervisor 1 No No Public Safety Dispatcher S No No Po|ioeSeurebam/RecepUoniot 2 No No Police Classification Technician 1 No No PUBLIC WORKS DEPARTMENT Director of Pub|iuVVorka/City Engineer 1 No Yes-Exec Engineering Technician |V 1 No No Engineering Technician \U 3 No No Engineering Technician || 1 No No Public Works Administrative Aide 1 No No Engineering Secretary 1 No No Streets and Parks Division Deputy Public Works Director 1 No Yes-Exec Supervisor ofStreets and Parks Maintenance 1 No No Crew Leader 3 L#4S No Maintenance || 15 L#4y No Central Garage Division Mechanic 3 L#4S No Night Service Person 1 L#4S No Central Garage Technician 1 No No Public Works Administrative Technician 1 No No Public Utilities Division Supervisor ofPublic Utilities 1 No No Crew Leader 1 L#4S No Maintenance || 5 L#4S No 2 _ u ho � =�~ COMMUNITY ACTIVITIES _ SERVICES � Director of Community Activities, Rec. &Serv. 1 No Yes-Exec Program Supervisor 3 No Yes-Adm � Aquatics Supervisor 1 No Yes-Adm � Golf Course Grounds Supervisor 1 No Yao'Adm Recreation Secretary 1 No No Recreation Clerk 1 No No Government Buildings Division Maintenance Supervisor 1 No Yes-Exec Maintenance Custodian 2 No No Lead Custodian 1 No No Custodian 4 No No 3 1 2003 City Manager and Department Head Pay Plan Exempt from overtime (not eligible for overtime) Positiory title Minimumm I (City Manager: Salary pursuant to employment contract Assistant City Man ger /Director of Operations Annual $ 72,100 II $ 84,460 f 1: .M* on tthlu::� Director of Fiscal & Support Services Annual $ 76,644 $ 94,725 6. >:38 ;894 :1 (Chief of Police - 2002 rates (Annual $ 74,412 $ 91,966 fUfortt}ly < > >7;64: Director of Public Works /City Engineer Annual $ 76,644 (($ 94,725 Monthl $ 7: (Director of Community Development Annual $ 65,141 $ 80,449 ( ontl lvx 5:;42 :: `.$. > 6,7fl4 (Fire Chief Annual $ 64,935 $ 80,102 6r75: Community Activities, Recreation, Annual $ 64,349 $ 79,471 & Services Director iUlo> f1 1v : ' x;362 > ; ' >:::6 623: 12003 City Manager and Department Head Pay Plan j The City Manager is authorized to set salaries within the established ranges. 4 � 2003 Confidential/Supervisory Full-time Employee Pay Plan Exempt from overtime (not eligible for overtime) | Pay! 'i Pr����������' � 1 /����� | | | | | | �S21 K8onth|v| O 3 | 8 4.O83 .O17 8 4.733 | .558I S 24.736 / . [Grade, � title ``'��?)�? ���`W:��,���������`�� |CS21 City Clerk 2OU3 Confidential/Supervisory FuU^UrneEmp|oyeaPavP|an � Exempt from overtime (not eligible for overtime) � This schedule provides aaa|ary range for supervisory employees in confidential positions. The schedule reflects all current salary ranges for this group and provides for 3% increase. This employee group is exempt from overtime ungerFLSA. Normal progression: Minimum is the starting rate. After successful completion of six months of a probationary p*hod, individuals move to the next step. After eighteen months of successful performance of job dubes, individuals move to the next step. Additional advances in o/opa up to the maximum shall be at the discretion of the City Manager based upon recommendation ofthe Department Head. Qty Manager's 0acmUnn: The City Manager is authorized to set salaries below the minimum ram when performance or qualifications are less than required for the position. The Qty Manager is authorized to set salaries above the minimum rate when qualifications exceed those required for the starting rate. � � 2003 Supervisory Full -time Pay Plan Exempt from overti ne (not eligible for overtime) Pay :::: ;:::;;. Ste : ;: Ste ; Ste Ste Step_ Grade; ;: ;::..:..:.: A. <:;.:.;::.; , :.:g;.:;:.: ; ::.. . C ,:. I D....:::':: :. >'::F ::::::.::';'G .. IS33 Monthly $ 5 231 $ 5,493 $ 5,767 $ 5,912 $ 6,059 $ 6,211 $ 6,366 our y. $':.3G. 180.. 3.:1:689.::$ .33.273 $ 34.;1 :i:34,95$.:. S31 Monthly $ 4,979 $ 5,228 $ 5,489 $ 5,627 $ 5,767 $ 5,912 $ 6,059 Hourly $.: <;;2.8:;.76` ;$ :30:;16 ::x':$;':;3;1 670. $' >`32 -462 ..;: 3. 3:;27`. :.:. >1;35;:< $ :;: 3�#s968 $; S29 Monthly $ 4,739 $ 4,976 $ 5,2251 5,356 $ 5,489 $ 5,627 $ 5,767 27::34;1.: : > 28 -709 .:�: : :$:;::30. 898 :. $'.: 31::: 74 ]: $ 3 4.62::: X3::2 S20 Monthly $ 3,795 $ 3,985 $ 4,184 $ 4,288 $ 4,396 $ 4,505 $ 4,618 .HQarfy : $ 2a 69 ::$ 2 9 ;:24':x`:37 $ :z $ a5: 5s: ].:$: 1 2003 Supervisory Full -time Pay Plan Exempt from overtime (not eligible for overtime) y. Z % .:...... .:.: .. Grade:: Positipn. .. ....S:is' :.. ;:.: . t " " " " "' Dir. S33 Human Resources IS31 Asst. Finance Dir. S29 Liquor Operations Mgr. EBHC Manager IS20 Police Admin. Manager • 2003 Supervisory Full -time Pay Plan Exempt from overtime (not eligible for overtime) This schedule provides salary ranges for supervisory employees. The schedule reflects all current salary ranges for this group and provides for a 3% increase. This group of employees is exempt from overtime under FLSA. Normal progression: Minimum is the starting rate. After successful completion of six months of a probationary period, individuals move to the next step. After eighteen months of successful performance of job duties, individuals move to the next step. Additional advances in steps up to the maximum shall be at the discretion of the City Manager based upon recommendation of the Department Head. City Manager's Discretion: The City Manager is authorized to set salaries below the minimum rate when performance or qualifications are less than required for the position. The City Manager is authorized to set salaries above the minimum rate when qualifications exceed those required for the starting rate. • 6 2003 Non - organized Full -time Employee Pay Plan- Exempt Employees Exempt from overtime (not eligible for overtime) • Step � , Ste Step � Step �:> Sfep ('.:.:';Step ... 1, :..Step ;I C31 Monthly $ 4,968 $ 5,216 $ 5,4 / / $ 5,614 $ 5, /55 $ 5,898 $ 6,b46 301095<- i $; 31:5.99 $;:;::32:389:> :33:199: $ C29 Month $ 4,729 $ $ I 5,344 $ 5,477 1 $ 5,614 I $ 5,755 1 <3 3 . _ l $; 33:199 'I 0077 C25 Monthl ... 4,841 $ 4,962 I $ 5,086 J $ 5,213 Hourly<:: ; >$ 24,785: 1 ` :$:. >25 95O` $ : :27.248 $ �. 27.9 49 $' 28:627.; >J :$` $ 4,608 I $ 4,723 $ 4, I C22 Monthly $ 3,978 $ 4,177 $ 4,386 $ 4,495 841 Hourly: '$' :22 950 <;$ ..:4;Q98' '$'.:25:302 $ 25.935 � $ 26 :583:::.$.: 27.:24$`$' :27 ;929;: C20 Monthly $ 3 $ 3,976 $ 4,174 $ 4,279 $ 4,386 $ 4,495 ( $ 4,608 2 C18 Mo to �., :.$ 23,604 ...$ 3 9... $.. 3 9 8 3 i $ 25::302:::::: >$<;::25 $ 4 4,279 I ,386 dourly: ;: $'::::20.7:92::::::$'':2:1:831 . $ 221923:1 >4.9:6ai<:$::`2 $ 24. 86:;x`:$' >:25:3:DZ::1 C16 Monthly $ 3,430 $ 3,602 1 $ 3 J $ 3,876 $ 3,973 $ 4,073 I $ 4,174 Hourly 1 $ 1:9:790.: $::> 2t1: 779 1 21:818 1 _$ :22 >364 :; .::$ >.22:923 j_.$ 23 $1::24:083.::1 C12 Monthly 1 $ 3,108 $ 3,263 1 $ 3,426 I $ 3,512 $ 3,600 1 $ 3,690 I $ 3,782 17.929'. .$'. 18.625 1 $' 19.766 1 $ : 201260.1 $; '20:767''1 21.286 $_, _ 21.818:;1 C9 Monthly I $ 2,886 $ 3,030 I $ 3,182 $ 3,261 I $ 3,343 $ 3,426 $ 3,512 Hourly ::1 $ _.16.648;; $ 17:4811::$; 18.:355 I $ :,:18,814 1 $ `19';284: i:.$ 19.766: C8 Monthly I $ 2,815 $ 2,956 $ 3,104 $ 3,182 I $ 3,261 $ 3,343 $ 3,426 Hourly :.:$ :;:.16.242:$. '`: , 17.05$ .:$ 17:907 $' ;:18;35:5:. :;$': >:18 :814 1: >$ ..19,284:' :$: 19.766:1 �_ C7 Monthly $ 2,747 $ 2,884 $ 3,028 $ 3,104 $ 3,182 I $ 3,261 $ 3,343 1 Haurly>:' $'° :15,846 <1::$ .16:63.9;;.]:'$ 17,470 $: >'17.997' $` 18: 355:: ; : 1;;:$:;:::: 18:814'.': 2003 Non - organized Full -time Employee Pay Plan- Exempt Employees Exempt from overtime (not eliqible for overtime) P. ay Gra de Pvsitiot�:: 1 ° >::`::.' `:'':::::: >` '> :'; tte.. ... »:: >:.. ........ . C31 Deputy Public Works Director I 1 C29 IT Coordinator i C25 Building Official Comm. Dev. Specialist Planninq & Zoninq Specialist C22 Public Works Specialist Staff Accountant C20 Rec. Program Supervisor EBHC Maint. Supervisor C18 EBHC Sales Director C16 Maintenance Supervisor Liquor Store Manaqer C12 EBHC Salesperson I C8 Aquatics Supervisor Golf Course Supervisor 7 2003 Non- organized Full -time Employee Pay Plan- Exempt Employees Exempt from overtime (not eliqible for overtime) • This schedule provides a salary range for non - organized employees in exempt positions. The schedule reflects all current salary ranges for this group and provides for a 3% increase. This employee group is exempt from overtime under FLSA. Normal progression: Minimum is the starting rate. After successful completion of six months of a probationary period, individuals move to the next step. After eighteen months of successful performance of job duties, individuals move to the next step. Additional advances in steps up to the maximum shall be at the discretion of the City Manager based upon recommendation of the Department Head. City Manager's Discretion: The City Manager is authorized to set salaries below the minimum rate when performance or qualifications are less than required for the position. The City Manager is authorized to set salaries above the minimum rate when qualifications exceed those required for the starting rate. Merit Steps: Merit steps up to ten percent above the maximum rate shall only be awarded with the express approval of the City Council as recommended by the City Manager. CDL Availability: The Public Work Superintendent shall receive Commercial Driver's License availability pay consistent with the provisions of the currently Local 49 contract. 0 • 8 2003 Non-organized Full-time Employee Pay Plan Non-exempt (elijible for overtime) pay::.. _Step Ste. . p radeA .......... D37 I H 23.979 $ 25.178 $ 26.437 $ 27.098 $ 27.775 $ 28.470 $ 29.181 - 4 935:�:� I Montli(V: 41 41364 '<..4,582 9*7:,.:::.,*.$:.�i�i!����:: ;4:,'�B.1:4�i�,�i$��i�����.�:: D34 Hourly 22.267 23.380 $ 24,549 $ 25.163 $ 25.792 $ 26.437 $ 27.098 Month) 8 4*,255 $ D33 Hourly $ 21.724 $ 22.810 $ 23.950 $ 24.549 $ 25.163 $ 25.792 $ 26.437 1 V> 4:25 D31 Hourly $ 20.677 21.711 $ 22.796 I $ 23.366 $ 23.950 $ 24.549 $ 25.163 2 D30 Hourly $ 20.173 21.181 22.240 $ 22.796 $ 23.366 $ 23.950 $ 24.549 I:Moh*thiv ::: :3;497 :: 3i855 *J V­ 255 D27 Hourly $ 18.732 $ 19.669 $ 20.652 t R169 $ 21.698 $ 22.240 $ 22.796 Monthly :! ::::3;247 ::$;i�:: ::.3247 1::$ 3, 69:!i:: D25 Hourly $ 17.830 $ 18.721 $ 19.657 $ 20.149 $ 20.652 I $ 21.169 I $ 21.698 : , I rvlohth:lv. Z.,*090: $ :3 407 ; ': :':3 ; 6 69 b Hourly 17'.3O5 _$ 18.265 $ 19.178 1 $ 19.657 $ 20.149 $ 20.652 $ 2.1. . 169 [Monthly 5 1:$:: :.3,166 3.324.1- .3,407::: A D21 Hourly $ 16.153 $ 16.960 $ 17.809 1 $ 18.254 $ 18.710 1 $ 19.178 2,§ 2,940.;! 3;087 �:.3,16C $ i:3243 1 $ 3 324 M ohth IV:::: 00:: D20 Hourly $ 15.759 $ 16.547 $ 17.374 $ 17.809 $ 18-254 1 $ 18.710 1 $ 19.178 Monthly: $ ::::2M.S:: 3.012 $ :::3,0$T $ : 31464::..§' D17 I Hourly $ 14.634 $ 15.365 $ 16.134 $ 16.537 $ 16.950 $ 17.374 $ 17.809 2-�38 14 M61nWIV 2,663 : : *$,:�:�:�i::2 866:�i�: Hourly $ 13.589 $ 14.268 $ 14.982 $ 15.356 $ 15.740 $ 16.134 $ 16.537 Month ly '$ :;::2;355' 2,47 2,728 8 6 D13 Hourly $ 13.257 13.920 $ 14.616 $ 14.982 $ 15.356 $ 15.740 $ 16.134 0 thlV $::::::::::.:2 1 41.3 $ : 2,533�'* $:::'. :: $ B.: 2 - 7 , � 9.6:1 E � q [M Hourly $ 12.011 $ 12.611 $ 13.242 $ 13.573 $ 13.912 $ 14.260 $ 14,616 Monthly ::$ > >: 82:: • 2"T8 2.295 $ D8 Hourly $ 11.718 $ 12.303 12,919 $ 13.242 $ 13.573 $ 13.91 $ 14.2 Monthly .:: 31::: 2 133 2, 239 2,353 2,4 >; D6 Hourly $ 11.153 $ 11.711 $ 12.296 $ 12.604 $ 12.919 $ 13.242 $ 13.573 I'M . hlV:::: :$: : *:::::: : : :; ont ::..l 2,030 D1 I Hourly �9.858 10.350 10.868 $ 11.140 11.418 $ 11.704 11.996 i -7 :':2 029::: L Monthly 9 2003 Non-organized Full-time Employee Pay Plan \N (UitJ � � ` D37 Eng|ne*hngTenhn|o|mnK/ —'' ------- Supervisor Streets &Parks | Supervisor Public Utilities | D33 [T/G|SSpeda|ist | D31 Inspector, Building | | Public Safety Communications Super | | D30 Housing Inspector | Appraiser | � D27 Engineednq Technician III � D25 Appraiser Technician | | D24 Maintenance Custodian | � D21 Public Works Adm. Aide � D20 Adm. TechJDeputy City Clerk Police AdrnTech Administrative Specialist Public SafetV Safe Dispatcher D17 Accounting technician || Central GarogeAdmnin. Tech. Community Develop Secretary EBHCSeo./B||||ngClerk EBHC Maintenance CuoL Engineering Secretary Engineering Technician || Pol. Classification Technician Recreation Secretary Utilities Technician U Finance Technician D14 Neighborhood Liaison -�- Inv. Aide/Property Room Tech. Public Works Admin. Tech. | D13 Customer Service Rep/ Permit EBHCSec./R000pdonist Pnl\ce5eoretary/Recep1ion|ot Recreation Clerk OS Lead Custodian | | D8 EBHC Crew Chief . | OG Custodian | | O1 Community Service Officer | 2003 Non-organized Full-time Employee Pay Plan Non-exempt (e|igib|e for overtime) This schedule provides a salary range for non-organized employees in non-exempt positions. The schedule reflects all current salary ranges for this group and provides for an%increase. This employee group ionot exempt from overtime � unoerFLoA. � � Normal progress Minimum is the starting rate. Afte successful completion of six months of a probationary period, individuals move to the next step. After eighteen months of successful performance of job duties, individuals move to the next step. Additional advances in steps upm the maximum shall ueat the discretion m the City Manager based upon recommendation ov the Department Head. CDL Availability: The Supervisor of Streets and Parks and Public Utilities shall receive Commercial Driver's License availability pay consistent with the provisions m the current Local 4ocontract. � � 10 2002 Teamster's Local #320 Pay Plan • over time (not eligible f ct Exempt from gible ar overtime) Settlement of C ontra Rates shown are from - Pending Pay ..; Ste Ste Ste F ;:;:;:' F .:.: F : Step ?::::Ste >:;:: ; :: s':,Step. :: Grad ;; ..;..::.:. . l IT32 Monthly $ 5,085 $ 5,338 $ 5,604 $ 5,744 $ 5,889 $ 6,036 $ 6,186 .:Haurty.:(.:$ $ 33.975 $ 8.4;823 $ :`85.688::; 2002 Teamster's Local #320 Pay Plan Exempt from overtime (not eligible for overtime) Pay .. ;.. G Position: tiffs T32 Police Captain 2002 Teamster's Local #320 Pay Plan Exempt from overtime (not eligible for overtime) This schedule provides a salary range consisitent with the labor agreement. This group of employees is exempt from overtime under FLSA. Normal progression: Minimum is the starting rate. After successful completion of six months of a probationary period, individuals move to the next step. After eighteen months of successful performance of job duties, individuals move to the next step. Additional advances in steps up to the maximum shall be at the discretion of the City Manager based upon recommendation of the Department Head. City Manager's Discretion: The City Manager is authorized to set salaries below the minimum rate when performance or • qualifications are less than required for the position. The City Manager is authorized to set salaries above the minimum rate when qualifications exceed,those required for the starting rate. r 11 12002 Police Officer Pay Plan (LELS Local 82) • Rates shown are from 2002 pending settlement of a contract for 2003 Pay I Step Step Step Step Step Grade Position Title P1 P2 P3 P4 P5 Police Officer Annual $ 39,260 $ 43,077 $ 46,894 $ 50,711 $ 54,528 Monthly $ 3,272 $ 3,590 $ 3,908 $ 4,226 $ 4,544 Hourly $ 18.875 $ 20.710 $ 22.545 $ 24.380 $ 26.215 2002 Police Officer Pay Plan (LELS Local 82) Rates shown are from 2002 nendinct settlement of a contract for 2003 NORMAL PROGRESSION: Step P1 is the starting wage. Advance to Step P2 after six months of employment. Advance to Step P3 after one year of employment. Advance to Step P4 after two years of employment. Advance to Step P5 after three years of employment. CITY MANAGER'S DISCRETION: Starting step and step advances, within the City Council authorized limits, shall be at the discretion of the City Manager. INTERVALS: P5 is top police officer salary. P1 is 72% of P5; P2 is 79% of P5; P3 is 86% of P5; P4 is 93% of P5. LONGEVITY AND EDUCATIONAL INCENTIVE: Percent of Base Pay based on longevity or educational credits to be paid as supplementary pay: EDUCATIONAL CONVERSION TABLE LONGEVITY COLLEGE QUARTER CREDITS HOURLY MONTHLY ANNUAL After 12 years of continuous employment Bachelors Degree $0.577 $100 $1,200 After 16 years of continuous employment Masters Degree $1.010 $175 $2,100 SPECIAL JOB CLASSIFICATION: Employees classified or assigned by the City of Brooklyn Center to the following job classifications or positions will receive $200 per month or $200 prorated for less than a full month in addition to their regular wage rate. CONVERSION TABLE HOURLY MONTHLY ANNUAL A. Detective $1.154 $200 $2,400 B. School Liaison Officer $1.154 $200 $2,400 NOTE: The Police Officer positions are classified as non - exempt under the Fair Labor Standards Act (FLSA) and are compensated at an hourly rate. This schedule also converts the hourly rate to monthly and annual rates. The conversion tables are for informational purposes only and are not a part of the official wage schedule. • 12 2002 Police Sergeant Pay Plan (LELS Local 86) Rates shown are from 2002 - Pendinq Settlement of Contract for 2003 I Pay Grade Position title Sergeant ( Annual $ 63,814 Monthly $ 5,318 Hourly $ 30.68 2002 Police Sergeant Pay Plan (LELS Local 86) This schedule provides a salary range consistent with the labor agreement. This group of employees is not exempt from overtime under FLSA. This schedule converts the hourly rate to monthly and annual rates. This conversion is for informational purposes only and is not part of the adopted wage schedule. • 13 2002 IUOE Local 49 Employee Pay Plan Rates shown are from 2002 - Pending Settlement of Contract for 2003 Non - exempt (eligible for overtime) ...L . .. . .i...: % <; ir'i'''i 3333 ':: ?'i'i ':i:iii':i:i:i: is iiii!:::it:i:i +::;;.:: y i;i;t' ::.';:i 1 positiont ' litle:;:;:;:: ,* € < > z ...i ; <.>;,.; .......... o ..1, < >:::'<. ... .......: ZQOtI ..' 2 0...... .... 24)7 Maintenance III Hourly 18.22 18.77 19.401 Maintenance II Hourly 17.52 18.05 18.66 Step 3 Hourly 16.29 16.78 17.341 Step 2 Hourly 15.09 15.54 16.061 1 Step 1 Hourly 13.87 14.29 14.77 Start Hourly 12.66 13.04 13.48 Mechanic Hourly 18.26 18.81 19.441 Night Service Person Hourly 17.23 17.75 18.341 .. . Houriydltfe (► M I�:;::>::::>::::>::>::>;:>::>:<::<:>::>:: >::::: >:::: >:::: >:::: >:::: >:::: ....:....:......... Welding 1 1 17.90 18.44 19.061 2002 IUOE Local 49 Employee Pay Plan Non - exempt (eligible for overtime) This schedule provides a salary range consistent with the labor agreement. CDL Availability: Commercial Driver's License availability pay in the amount of $35 per month for a Class A license and $30 per month for a Class B license shall be paid. Crew Leader: An employee assigned, in writing by the Department Head or Public Works Superintendent, to assist a supervisor as a crew leader will be paid an additional $1.50 per hour above the base wage of their regular position. The current agreement extends through December 31, 2002. 14 2003 Employee Insurance Benefits Non - organized Full -Time Citv Emplovees Fall -time City Employees Effective 1/1/03, the City will contribute payment of five hundred ($500) dollars per month per employee for use in the Employer's Cafeteria Benefit Plan. Additional benefits may be purchased by the employee as made available through the Employer's Cafeteria Benefit Plan. International Union of Operating Engineers, Local 49 (Maintenance) This contract is currently under negotiation. Law Enforcement Labor Services LELS 82 (Police) This contract is currently under negotiation. Law Enforcement Labor Services LELS 86 (Sergeants) This contract is currently under negotiation. Teamsters #320 (Police Chief /Captains ) This contract is currently under negotiation. 15 City Council Agenda Item No. 9e MINUTES OF THE PROCEEDINGS OF THE CITY COUNCIL OF THE CITY OF BROOKLYN CENTER IN THE COUNTY OF HENNEPIN AND THE STATE OF MINNESOTA WORK SESSION DECEMBER 2, 2002 CITY HALL - ALL AMERICAN ROOM CALL TO ORDER The Brooklyn Center City Council met for a special session and was called to order by Mayor Myrna Kragness at 6:00 p.m. ROLL CALL Mayor Myrna Kragness, Councilmembers Kay Lasman, Ed Nelson, Bob Peppe, and Tim Ricker. Also present: City Manager Michael McCauley and Deputy City Clerk Maria Rosenbaum. Pursuant to Minnesota Statutes 13D.05, Subd. 3, the City Council closed its work session 6:01 p.m. for the purpose of evaluating the performance of the City Manager. The City Council reviewed the evaluation form and it was the consensus of the City Council that the City Manager had worked to implement and facilitate the City Council's goals for 2002. • These minutes shall serve as the summary required by Minnesota Statutes 13D.05, Subd. 3. ADJOURNMENT The City Council adjourned the special session at 6:25 p.m. City Clerk Mayor • 12/10/01 -1- DRAFT City Council Agenda Item No. 9f • • Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION AUTHORIZING ADDENDUM TO EMPLOYMENT CONTRACT WITH CITY MANAGER WHEREAS, the City Council has reviewed the City Manager's employment contract; and WHEREAS, the City Council has conducted a performance review of the City Manager; and WHEREAS, the terms and conditions set forth in the proposed Addendum attached hereto and incorporated herein by reference as EXHIBIT A are reasonable and proper; and WHEREAS the City ouncil and City Manager have agreed upon a compensation Y Y n g g P p o level for the y ear 2003. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota, that the Mayor be and hereby is authorized to execute the attached • Addendum to the employment contract with the City Manager to provide for the same increase in compensation for 2003 as received by the non -union employees (3.00 %). Date Mayor ATTEST. City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof. and the following voted against the same: whereupon said resolution was declared duly passed and adopted. s • EXHIBIT A ADDENDUM TO CITY MANAGER EMPLOYMENT AGREEMENT This Addendum is made and entered into by and between the City of Brooklyn Center, a Minnesota municipal corporation (hereinafter referred to as the "City ") and Michael J. McCauley (hereinafter referred to as the "Manager ") as of the 1 st day of January, 2003. WHEREAS, the City and Manager have entered into an employment agreement dated November 27, 1995 (hereinafter referred to as the "Employment Agreement "); and WHEREAS, the parties wish to amend the Employment Agreement as hereinafter set forth; and NOW, THEREFORE, in consideration of the mutual covenants set forth in the Employment Agreement and herein. City and Manager agree that the Employment Agreement is amended as follows: 1. Section 8, paragraph A) of the Employment Agreement is amended by adding the following sentence: "Effective January 1, 2003, the Manager's annual salary shall be One Hundred Four Thousand One Hundred Sixty -One Dollars ($104,161) per year." 2. Section 8, paragraph C) of the Employment Agreement is amended by adding the following sentence: "Effective January 1, 2003, such monthly car allowance shall be increased to $450 per month." Except as explicitly modified in this Addendum, the Employment Agreement shall continue to be in full force and effect. CITY OF BROOKLYN CENTER, MINNESOTA EMPLOYEE By: Myrna Kragness, Mayor Michael J. McCauley By: Sharon Knutson, City Clerk • • City Council Agenda Item No. 9g Member introduced the following resolution and moved its • adoption: RESOLUTION NO. RESOLUTION CREATING THE EARLE BROWN HERITAGE CENTER CAPITAL FUND AND PROVIDING FOR INITIAL FUNDING OF $100,000 WHEREAS a need for a capital fund for the Earle Brown Heritage p o He ge Center (EBHC) that will provide an ongoing funding mechanism for capital items has been recognized; and WHEREAS, a cash analysis for the EBHC operation for the fiscal year ending December 31, 2002, identifies a cash surplus within a conservative range that would permit the transfer of $100,000 to the EBHC Capital Fund. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of EBHC Capital Project Fund is hereby established. BE IT FURTHER RESOLVED: that a transfer of $100,000 from the EBHC operating fund be transferred to the EBHC Capital Project Fund effective the date of adoption. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. e Memorandum Date: December 4, 2002 To: Michael McCauley City Manager From: Douglas Sell Director of Fiscal and Support Services RE: Capital Improvement Fund — Earle Brown Heritage Center The EBHC has capital needs similar to the needs of other city facilities, ie: new roof, new carpeting, major mechanical systems (HVAC, sound, etc.) and large equipment (ovens, refrigerators, ice machines, etc.). Each year, it becomes an undertaking to identify and budget items that should be replaced, how they should be funded and when they should be purchased. A separate fund with available resources can be established, a plan developed that identifies needs and a schedule that prioritizes timing of replacements. The first step is to establish the fund and place the "seed" money in the fund. Once the fund is established, the other steps can be developed and implemented. For fiscal year 2001, the EBHC has reflected a profit, net of any depreciation, that has allowed the accumulation of a cash balance of $420,897. The projected cash balance for fiscal year ending December 31, 2002 is $574,347. The lowest cash level during 2002 for the EBHC operation was $326,927. The lowest revenue generated for any month during 2002 was $243,242 while the highest expenses for any month was $368,629. If the lowest revenue amounts were added to the ending cash balance and the highest expenses were subtracted from that ending cash balance, the worst -case scenario would result in a cash balance of $201,540. This is less than one -half of the projected cash balance at December 31, 2002. It is our recommendation that the Earle Brown Heritage Center Capital Fund be established and that a cash transfer be authorized to initially fund the newly created fund at $100,000. This represents 50% of the cash balance of the worst -case scenario as identified above. Further, we recommend that a report and plan be prepared for this fund that provides for a sustainable funding mechanism and identifies the items to be acquired, replaced or added to the capital items at the EBHC as part of a schedule /program. • 20038udget r EBHC Cash Flows January February March Arpil May June July August September October November December EBHC Operating Fund 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 Estimated Estimated Cash Balance Beginning of Month $ 420,897 $ 364,099 $ 326,927 $ 469,854 $ 502,602 $ 604,262 $ 653,122 $ 636,672 $ 648,766 $ 749,916 $ 782,415 $ 737,550 Cash Receipts $ 250,315 $ 243,242 $ 403,964 $ 401,377 $ 431,816 $ 349,435 $ 255,944 $ 266,372 $ 353,961 $ 335,973 $ 248,223 $ 129,885 Cash Disbursements $ (307,113) $ (280,414) $ (261,037) $ (368,629) $ (330,156) $ (300,575) $ (272,394) $ (254,278) $ (252,811) $ (303,474) $ (293,088) $ (293,088) Cash Balance End of Month $ 364,099 $ 326,927 $ 469,854 $ 502,602 $ 604,262 $ 653,122 $ 636,672 $ 648,766 $ 749,916 $ 782,415 $ 737,550 $ 574,347 Depreciation Expense $ 34,978 $ 35,036 $ 35,033 $ 35,033 $ 35,033 $ 35,033 $ 35,033 $ 35,032 $ 35,032 $ 35,032 $ 35,032 $ 35,032 Cumulative Average Cash Receipts $ 250,315 $ 246,779 $ 299,174 $ 324,725 $ 346,143 $ 346,692 $ 333,728 $ 325,308 $ 328,492 $ 329,240 $ 321,875 $ 305,876 Cumulative Average Cash Disbursements $ (307,113) $ (293,764) $ (282,855) $ (304,298) $ (309,470) $ (307,987) $ (302,903) $ (296,825) $ (291,934) $ (293,088) $ (293,088) $ (293,088) High Cash Balance $ 782,415 - Low Cash Balance $ 326,927 Estimated Cash Receipts: High Cash Receipts $ 431,816 Bookings $ 223,245 $ 124,682 Low Cash Receipts $ 243,242 Office Rental $ 5,203 $ 5,203 High Cash Disbursements $ (368,629) Net deposits $ 19,775 Low Cash Disbursements $ (252,811) Total $ 248,223 $ 129,885 • City Council Agenda Item No. 9h 0 • City of Brooklyn Center A Millennium Community • MEMORANDUM TO: Michael J. McCauley, City Manager FROM: Sharon Klumpp, Interim Assistant City Manager /Director of P orks DATE: December 5, 2002 SUBJECT: Quick Take Memo In April 2002, the Brooklyn Center City Council entered into a cooperative agreement with the U.S. Army Corps of Engineers to place a rock riprap along an area of the Mississippi River bank where continued erosion threatens the integrity of approximately 800 feet of sanitary sewer. The estimated project cost is $300,000. The U.S. Army Corps of Engineers will pay 65 percent of project costs and the City will pay the remaining 35 percent. An attached map shows those properties affected by this project. The decision to proceed with this project was based on a feasibility study that examined six • alternatives, including relocation of the sewer and a take -no- action approach. The U.S. Corps of Engineers conducted an environmental assessment for this project and issued a finding that the project will not have any significant adverse impacts on the environment. Construction of the project requires the acquisition of permanent and temporary easements from affected property owners. Through neighborhood meetings, status reports and conversations with City staff, property owners have been advised that the City would be identifying the boundaries of needed easements and working with Evergreen Land Services to establish the value of the easements. All property appraisals will be completed early January. During February, Evergreen Land Services will be contacting property owners with offers. Because we have worked closely with the property owners, we expect that it will be possible to negotiate offers with most by March 1. However noting the urgency of moving forward with this project, we believe it is important to have an authorization in place allowing the City to initiate condemnation proceedings in the event that we cannot obtain agreements with every affected property owner. Attached is a resolution prepared by the City Attorney authorizing condemnation proceedings for the Mississippi Riverbank Protection Project, City Project No. 99 -11. Adoption of this resolution will enable the City to follow the process outlined in state law to complete a "Quick- Take" of any easements that have not been successfully negotiated with affected property owners. With this authorization in place, the City can begin the 90 -day "Quick- Take" process in early March. Based on this timetable, construction could begin in June, depending on weather conditions and the river • levels. 6301 Shingle Creek Parkway Recreation and Community Center Phone & TDD Number Brooklyn Center, MN 55430 -2199 (763) 569 -3400 City Hall & TDD Number (763) 569 -3300 FAX (763) 569 -3434 FAX (763) 569 -3494 D _, 3 DAVEN AVEROU N. N 'PAW 71STAVE PARK o eARGFtEEN E VEN N y 16151 AVE N . 3 N = I I I I I 1 EM; VAIM i TON -1... AVE N. _- BM AVE N 1 U .. t . . . - . . tx 97H. AVE. N. ®® 1..� U ' Ha �8�� SM BEN a Ham" 6 Z o TwAC Q" 57 /TI. AVE N. AVE N p N. " ;08" A „SANITARY SEWER E -1 Z � e l7� n �85T}f AVE N� H 50, RIVERBANK PROTECTION P r PROJECT AREA \ 1t 85TH AVE N. v'.0 MM AVE EEWAY BLVD. � � ' S JAMS N' � V � � 84'ili VEN . AVEN 1 Wu = r 87NDAVEN fERLTAOE C h CENTER I . µ� O V SiSTAVEN .. z W a wri AVE N PARK W EARLS PARK BROWN J AVgE 56TH AVE N V 1 _ x a j3 a a i N _ 7H IVE _ 0 58TH AVEN — s 57TH AVEN Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION AUTHORIZING CONDEMNATION PROCEEDINGS FOR THE MISSISSIPPI RIVERBANK PROTECTION PROJECT, CITY PROJECT NO. 99- 11 WHEREAS, the City of Brooklyn Center has undertaken City Project No. 99 -11, which involves the stabilization of approximately 800 linear feet of the Mississippi River Bank located adjacent to properties lying between and including 6620 Willow Lane to 6720 Willow Lane in the City of Brooklyn Center (the "Project area "); and WHEREAS, over several years, the Mississippi River has eroded the river bank in the Project Area; and WHEREAS, the erosion threatens the integrity of an 18 -inch diameter sanitary sewer interceptor located directly beneath the river bank in the Project Area, and continued erosion of the bank adjacent to the sewer line eventually will cause the sewer line to break; and WHEREAS, breakage of the sewer line would result in the direct discharge of significant amounts of sanitary sewage into the Mississippi River; and could also contaminate the drinking water supply for the City of Minneapolis, the intake for which is located downstream from the Project area; and WHEREAS, breakage of the sewer line could also cause flooding of a downstream sewage lift station that serves approximately one third of the geographic area of the City of Brooklyn Center; and WHEREAS, in April 2002 the City entered into an agreement with the U. S. Corps of Army Engineers (the "Corps ") to undertake City Project No. 99 -11, based upon the Corps' preferred alternative for addressing the erosion problem; and WHEREAS, the Corps arrived at the preferred alternative after conducting a feasibility study that considered six alternatives (including relocation of the sewer line and taking no action); and WHEREAS, the Corps also conducted an environmental assessment of the proposed alternative and has issued a finding that the Project will not have significant adverse impacts on the environment; and WHEREAS, in order to construct the improvements contemplated by improvement Project No. 99 -11, the City requires permanent and temporary easements over portions of certain real estate located along the Mississippi River; and WHEREAS, the City Council finds is necessary, proper and expedient and in the interests of . the public health, safety, convenience and general welfare of the citizens of the City of Brooklyn Center for the City to acquire said easements over the affected properties; and RESOLUTION NO. • WHEREAS, the City Council finds that the construction schedule for Project No. 99 -11 makes it necessary to acquire title to and possession of the required real estate interests prior to the filing of the final report of the condemnation commissioners to be appointed by the district court; and WHEREAS, the use of Min. Stat. Sec. 117 -042 (2002), the so- called "Quick- Take" statute, will enable the City to timely acquire the required real estate interests in said property; and WHEREAS, the City has ordered appraisal reports setting forth the damages that will result to each property from the acquisition of the necessary easements. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota, that 1. The City Engineer and City Assessor are hereby authorized to review the appraisal reports for each of the affected properties and to approve the appraised values to be offered to the property owners. 2. The City staff and authorized agents of the City are authorized and directed to negotiate with the affected property owners for the purchase of the required easements, provided that any proposed purchase agreement must be submitted for approval to the City Council. • 3. If negotiations are not successful, the City staff and City Attorney are hereby authorized and directed to commence condemnation proceedings for Brooklyn Center Project No. 99 -11 in accordance with Minn. Stat. Sec. 117 -042 to acquire the permanent and temporary easements necessary for the project. 4. The easements to be acquired are legally described on the attached Exhibit A. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. • • EXHIBIT A Lot 1: 6620 Willow Lane North, Brooklyn Center, Minnesota. Description of Subiect Pronertv: Lot 1, Block 2, OLSONS ISLAND VIEW TERRACE, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 1, Block 2, OLSONS ISLAND VIEW TERRACE, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 1, a distance of 137.12 feet east of the southwest corner thereof, to a point on the north line of said Lot 1, a distance of 14 1. 00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 1, Block 2, OLSONS ISLAND VIEW TERRACE, Hennepin County, Minnesota, according to the recorded plat thereof, which lies westerly of a line that connects a point on the south line of said Lot 1, a distance of 137.12 feet east of the southwest corner thereof, said point to be hereinafter referred to as "Point A ", to a point on the north line of said Lot 1, a distance of 141.00 feet east of the northwest corner thereof, and which lies easterly of a line that connects the aforementioned "Point A" to a point on the north line of said Lot 1, a distance of 115.00 feet east of the northwest corner thereof. Except: That part of the aforementioned parcel that lies within the northerly 10.00 feet of the easterly 162.00 feet of the westerly 485.00 feet of Lot 14, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. • A -1 O Lot 6: 6720 Willow Lane North, Brooklyn Center, Minnesota. Description of Subiect Pronerty: That part of the S 1/2 of Lot 6, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, lying easterly of Willow Lane. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of the South Half of Lot 6, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, lying easterly of Willow Lane, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line described as follows: Commencing at the southwest corner of said Lot 6; thence easterly, along the south line of said Lot 6, a distance of 423.58 to the point of beginning of the line to be described; thence northerly, deflecting to the left 90 degrees 00 minutes 00 seconds, a distance of 90.00 feet and said line there terminating. • Except: That part of the aforementioned parcel that lies within the southerly 10.00 feet of the easterly 1531.00 feet of the westerly 443.00 feet of said Lot 6. A temporary easement for construction purposes over, under and across that part of the South Half of Lot 6, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, lying easterly of Willow Lane according to the recorded plat thereof, being a 10.00 foot wide strip of land, the westerly line of which is described as commencing at the southwest corner of said Lot 6; thence easterly, along the south line of said Lot 6, a distance of 423.5 8 feet to the point of beginning of the line to be described; thence northerly, deflecting to the left 90 degrees 00 minutes 00 seconds, a distance of 90.00 feet and said line there terminating. Except: That part of the aforementioned parcel that lies within the southerly 10.00 feet of the easterly 153.00 feet of the westerly 443.00 feet of said Lot 6. A -2 Lot 7: 6712 West River Road, Brooklyn Center, Minnesota. • Description f u 'ect Pr n o S b� operty Lot 7, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 7, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 7, a distance of 424.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 7, a distance of 432.00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 7, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, being a 10.00 foot wide strip of land, the easterly line of which is described as being a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 7, a distance of 424.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 7, a ® distance of 432.00 feet east of the northwest corner thereof. Together with: A temporary easement for construction purposes over, under and across that part of said Lot 7, being a 30.00 foot wide strip of land, which lies westerly of the westerly line of the aforementioned strip, and which the northerly and northeasterly line and its southeasterly extension is described as beginning at a point on the north line of said Lot 7, a distance of 245.00 feet east of the northwest corner thereof; thence easterly, along said north line, a distance of 115.00 feet; thence southeasterly, deflecting to the right, 33 degrees 00 minutes 00 seconds, a distance of 63.00 feet and said line there terminating. Except: Those parts of the aforementioned strips being within that part of the north 10.00 feet of the easterly 160.00 feet of the westerly 432.00 feet of said Lot 7. • A -3 • Lot 8: 6704 West River Road, Brooklyn Center, Minnesota. Description of Subiect Property: Lot 8, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 8, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 8, a distance of 420.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 8, a distance of 424.00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 8, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, being a 10.00 foot wide strip of land, the easterly line of which is described as being a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 8, a distance of 420.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 8, a • distance of 424.00 feet east of the northwest corner thereof. • A -4 • Lot 9: 6700 West River Road, Brooklyn Center, Minnesota. Description of Subiect Property: Lot 9, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 9, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 9, a distance of 433.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 9, a distance of 420.00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 9, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, being a 10.00 foot wide strip of land, the easterly line of which is described as being a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 9, a distance of 433.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 9, a distance of 420.00 feet east of the northwest corner thereof. • A -5 Lot 10: 6654 West River Road, Brooklyn Center, Minnesota. • Descrintion of Subiect Property: Lot 10, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 10, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 10, a distance of 447.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 10, a distance of 43 3. 00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 10, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies westerly of a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 10, a distance of 447.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 10, a distance of 433.00 feet east of the northwest corner • poin thereof, and which lies easterly of a line that connects a point on the south line of said Lot 10 a distance of 417.00 feet east of the southwest corner thereof, to a t on p the north line of said Lot 10, a distance of 413.00 feet east of the northwest corner thereof. • A -6 Lot 11: 6648 West River Road, Brooklyn Center, Minnesota Description of Subiect Property: Lot 11, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 11, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 11, a distance of 451.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 11, a distance of 447.00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 11, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, being a 20.00 foot wide strip of land, the easterly line of which is described as being a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 11, a distance of 451.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 11, a • distance of 447.00 feet east of the northwest corner thereof. • A -7 • Lot 12: 6640 West River Road, Brooklyn Center, Minnesota. Description of Subiect Propertv: Lot 12, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 12, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 12, a distance of 459.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 12, a distance of 451.00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 12, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, being a 20.00 foot wide strip of land, the easterly line of which is described as being a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 12, a distance of 45 9. 00 • feet east of the southwest corner thereof, to a point on the north line of said Lot 12, a distance of 451.00 feet east of the northwest corner thereof. A -8 Lot 13: 6632 West River Road, Brooklyn Center, Minnesota. • Descrintion of Subiect Property: Lot 13, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof. Easements to be acquired: A permanent easement for slope purposes over, under and across that part of Lot 13, AUDITORS SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, which lies easterly of a line 10.00 feet easterly of and parallel with a line that connects a point on the south line of said Lot 13, a distance of 475.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 13, a distance of 459.00 feet east of the northwest corner thereof. A temporary easement for construction purposes over, under and across that part of Lot 13, AUDITOR'S SUBDIVISION NO. 310, Hennepin County, Minnesota, according to the recorded plat thereof, being a 20.00 foot wide strip of land, the easterly line of which is described as being a line 10.00 feet westerly of and parallel with a line that connects a point on the south line of said Lot 13, a distance of 475.00 feet east of the southwest corner thereof, to a point on the north line of said Lot 13, a • distance of 459.00 feet east of the northwest corner thereof. Together with: A temporary easement for construction purposes over, under and across that part of said Lot 13, being a 30.00 foot wide strip of land, which lies westerly of the westerly line of the aforementioned strip and which the northwesterly and northerly line and its easterly extension is described as commencing at the southwest corner of said Lot 13; thence easterly, along the south line of said Lot 13, a distance of 305.00 feet to the point of beginning of the line to be described; thence northeasterly, deflecting to the left, 57 degrees 30 minutes 00 seconds, a distance of 43.00 feet; thence easterly, deflecting to the right, 50 degrees 30 minutes 00 seconds, a distance of 110.00 feet and said line there terminating. Except: Those parts of the aforementioned strips being within that part of the southerly 10.00 feet of the easterly 162.00 feet of the westerly 475.00 feet of said Lot 13. A -9