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02/20/2007 - City Council Finance CommitteeAgenda Finance Committee February 20, 2007 4:45 P. M. City Hall Conference Room 2A & 2B I. Agenda Adoption II. Highway 149 (Project 778) Funding ~ Short-term options III. Public Policy Considerations/Future Meetings IV. Other Business V. Adjournment City of Eagan demo To: Finance Committee: Honorable Mayor Maguire Councilmember Carlson From: City Administrator Hedges Date: February 16, 2007 Subject: February 20, 2007 Finance Committee Meeting At the regular City Council meeting held on January 2, 2007 the Finance Committee was directed to review City financing obligations relative to Project 778 (T H Highway 149 upgrade). At that same meeting the plans and specifications were approved and advertisement for a bid opening was authorized. In putting together background material staff has met and concluded that the choices made relative to the Highway 149 financing clearly have long-term ramifications not only for transportation needs but for other potential City projects of interest and other City obligations. Therefore, it might be most appropriate for the Finance Committee to consider a two part approach to this challenge and the background material is presented to facilitate that approach, if that is the Committee's wish. Highway 149 (Project 778) Funding -Short-term Options: First, at a very basic starting point the short-term options include not completing the 149 Project or finding other revenue sources beyond those allocated in the current (2007 - 2011) CIP to finance the increased City obligation. Assuming that it would be difficult from a practical standpoint to abandon the project and forfeit the committed albeit capped state and federal dollars, the next short-term option is to allocate additional City resources to the completion of project while exercising available political capital to encourage the State and/or Federal governments to increase their shares of the total project costs. Enclosed on pages ~_ through ~~1_ is a copy of a memo from Director of Public Works Colbert that provides background on the project including the project need and the cost sharing arrangements. The memo also delineates the potential impact on the last four years of the CIP (2008 - 2011), if additional resources are allocated to the Highway 149 project and not replaced with additional sources of revenue; either new revenue streams, increases to existing revenue streams, or some combination. Public Policy Considerations/Future Meetings: Second, assuming the City Council chooses to proceed with the Highway 149 project, a more comprehensive review of other potential City projects of interest and other City obligations and potential funding sources should be undertaken. If so directed by the Council, the Finance Committee could review the following in subsequent meetings: • Available City resources by fund, the defined purposes for those dollars, and implications (pros and cons) of redirecting any of those balances. • The comprehensive long-term list of City projects of interest or other City obligations. Those potential projects include but are not limited to transportation, other public utilities infrastructure, open space, fire stations, OPEB liabilities, fiber project, redevelopment obligations, etc. • The City's approach to lobbying for additional resources. • Public policy considerations and potential priorities for the City Council. • Other. Enclosed on pages ~_ through ~_ is a copy of a memo from Director of Administrative Services VanOverbeke using this approach as it relates to the Major Street Fund attempting to raise the appropriate public policy issues for the Committee and City Council's consideration. This proposed two part methodology would probably require additional Finance Committee meetings so consideration should be given to that, if it is the wish of the Committee. Please contact the City Administrator's Office if you advance of the meeting. The City Administrator and meeting to answer questions as well. 6-~,~,____~ City Administrator Hedges have any questions in Directors will be at the Ciiy of Eat Memo To: THOMAS L HEDGES, CITY ADMINISTRATOR From: THOMAS A COLBERT, PUBLIC WORKS DIRECTOR Date: FEBRUARY 15, 2007 Subject: FINANCE COMMITTEE MEETING -FEBRUARY 20, 2007 On January 2, 2007, the City Council directed the Finance Committee to review the local financing obligations of City Project 778 (TH 149 upgrade) prior to the contract award scheduled for the April 5 Council meeting. The need for this review is precipitated by the significant escalation in local cost participation due to state and federal contribution caps. It is projected that the growing local cost obligations of this project will exceed the short range funding available in the City's Major Street Fund (MSF) creating a deficit of ~$2.5 million at the end of the currently approved 5-yr. CIP (2011). This memo will provide some background information about the project, its cost, the status of the MSF in relation to the currently approved 5 yr. CIP and alternative funding options for the Committee's consideration and discussion. In addition to evaluating the financial obligations of this project to the long-term solvency of the MSF, it may also be beneficial to have future Finance Committee reviews of other major pending obligations facing the City in the foreseeable future, and its forecasted ability to financially meet those obligations as well. PROJECT 768, TH 149 UPGRADE Back rg ound State Trunk Highway 149 is functionally classified as a Minor Arterial in the Metropolitan Council's regional roadway system. As such, it qualifies for various funding programs administered. by the Met Council as well as any funding that MnDOT elects to allocate as part of their State Transportation Improvement Plan (STIP). Wescott Rd. Safety The major driving issue for some type of improvement initiated from safety concerns for the Wescott Rd. intersection (technically located in Inver Grove Heights). The Wescott Rd. intersection used to be two offset "T" intersections and was part of Dakota County Road 63 (Dodd Rd. to the south in Eagan and Baffin/Argenta Trail to the north in IGHts). As part of local development in IGHts, and the jurisdictional turnback of County road 63 to both communities, the Baffin/Argenta Trail intersection was realigned to create the 4- legged intersection that exists today. This intersection has had a growing history of 3 Finance Committee Memo February 15, 2007 Page 2 crashes and related safety concerns. MnDOT had allocated $300,000 to install a signal at this intersection under one of their Safety Enhancement projects. However, the elevation differential (~2.Sft.) between the TH 149 mainline and the parallel railroad tracks precluded the mere placement of signal lights. It required a full reconstruction of TH 149 to raise it to match the RR elevation. This subsequent reconstruction of TH 149 (1,000 ft. in both directions) significantly exceeded the safety improvement funds for just the signal project. TH 149 Funding Opportunities Since TH 149 was not identified as a priority roadway on their reconstruction program, MnDOT planned to proceed with only a structural maintenance overlay which would have pushed this highway's eligibility for any type of upgrade/expansion improvement even further back in their program's priority. Not wanting to lose an opportunity, the City of Eagan took the lead in applying for Federal funding through the Surface Transportation Program (STP) knowing that the safety issues, traffic volumes and intermodal pedestrian trail would help it quality. Subsequently, the City was successful in securing the maximum amount of $5.5 million in Federal funding. We then worked with MnDOT to get them to commit their signal safety project and resurfacing maintenance dollars towards the project. We also pursued MnDOT's Access Management funds due to the number of accesses that would be closed and/or restricted as a result of an upgrade to a 4-lane divided roadway. However, MnDOT would not commit any highway construction/improvement dollars to this project. All totaled, MnDOT's contribution was maxed out at $2,140,000. Also, since part of the project would be located Inver Grove Heights, that city would contribute $220,500. Cost Estimates The predesign project cost estimate and funding contributions were identified in the City's Feasibility Report and presented at the Public Hearing on April 5, 2005. The project was approved with authorization to proceed with detailed design and right of way acquisition. During the ensuing 18 months, the project's scope was extended further south into IGHts per their request (to Rich Valley Blvd. -County Road 71). Federal & State design, environmental and process requirements combined with quickly escalation construction and property acquisition costs resulting in the following revised estimates (includes inflationary adjustments on Federal Funds): Source Federal STP Funds MnDOT Funds Inver Grove Hts. Everything Else (Eagan) TOTAL Feas. Report Est. $5,500,000 $2,140,000 $ 220,500 $3,310,860 $11,171,360 Final Desip~n/Pre-Bid Est. $6,094,000 (+ 11%) $2,256,000 (+ 5%) $ 803,197 (+264%) $7,411,168 (+124%) $16,564,365 (+ 48%) Finance Committee Memo February 15, 2007 Page 3 IMPACT ON MSF BALANCE At the time of the F.R. estimate in 2005, the City's MSF had a projected surplus in 2010 of $9.2 million (the TH 149 improvement was not anticipated and related costs were not included in the `06-` 10 CIP). In 2006, when preparing the next CIP (2007-2011), the TH 149 Feasibility Report estimate of the City's obligation was adjusted with a best guess estimate to $4,928,400 (+1.6M). This resulted in a projected MSF deficit of $340,000 in 2011. The most recent final design/pre-bid estimate of $7,411,168 is now projected to increase the MSF deficit to $2,500,000 by 2012. It should be noted that this projected deficit may substantially increase even further as other future programmed projects are re-estimated with the next CIP update due to continued industry cost escalations. ISSUE AT HAND Technically, the City has sufficient funding to finance the proposed TH 149 project since projected deficits are for the end of the 5 yr CIP cycle. However, in order to avoid such a deficit, it will become necessary for the City Council to either reduce/eliminate projects in the currently approved CIP's remaining 4 years ('08-'11), or find additional funding to the MSF (or a combination of both). The remaining 4 years of project costs in the current approved CIP is $14,132,000, of which $9,236,000 is dedicated to pavement preservation of our existing local street system. The remaining $4,896,000 (35%) is programmed for County Road expansion, trailways and congestion relief or safety intersection improvements. I am always available to help identify feasible options and/or modifications to our future construction program or alternative funding scenarios to provide a balanced and deliverable transportation infrastructure for our community. c: Gene VanOverbeke, Director of Administrative Services Russ Matthys, City Engineer Tom Pepper, Chief Financial Officer Tim Plath, Transportation Engineer City of Ea~a~ Mcmo To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Date: February 14, 2007 Subject: Financing Street and Highway Infrastructure At your request I am writing this memo to summarize how the City has historically financed the construction of Streets and Highways and what new financing options might be available into the future. In general my approach to this memo is to look at what's happening today, how we got there, and what options are available into the future. From this basis the City Council can develop the appropriate public policies to continue providing an appropriate and affordable level of transportation infrastructure to the community. Unfortunately, bringing the two general transportation goals of appropriate and affordable together is becoming more challenging by the day. Historical to Present For a number of years Eagan was basically involved in the construction of two types of streets: 1) new residential streets paid for 100% as a result of development which were financed primarily by special assessments or through special assessment waivers with developers; 2) new or upgraded oversized streets (major thoroughfares, minor and intermediate arterials and collector streets and commercial-industrial streets), which were paid for partially by assessments against benefiting property owners and the balance or City share was paid for from other City revenue sources. In the late 1970's the City consolidated its available street revenue sources into the Future Road Construction Fund which was subsequently renamed the Major Street Fund. Authority for a Dakota County Road and Bridge tax levy was transferred to the City for taxes payable in 1980 and the City has subsequently used an ad valorem tax levy as a major funding source for the Major Street Fund. Other Major Street Funding sources historically included the City's allocation of Municipal State Aid (MSA), the Road Unit Charge, and interest earnings. After the discontinuation of the Road Unit Charge the available funding sources were reduced to the tax levy, MSA, and interest earnings. State andlor Federal dollars were also used to assist in completing projects in which they had an interest; the effect is similar to assessments in that they reduce the City's ultimate share of the total project cost. Currently some dollars are collected for street improvements resulting from the completion of AUAR studies. The money is designated for transportation improvements subsequently constructed within the study area. We usually do not consider special assessments as a funding source for the Major Street Fund since that Fund's obligation is for construction costs left after special assessments have been considered. In other words the City's share of the costs paid through the Major Street Fund is already net of the amount of assessments that can be collected on the project. The effect of this accounting/process from a practical aspect is to get money for each project from every available source, i.e. assessments, County, State, Federal, etc. and to charge the balance to the Major Street Fund and use its available revenue sources (ad valorem tax levy, MSA, interest) to fill the gap and fully fund the project. I believe a review of this system shows that it has worked very well over the years and this system is one of the reasons that Eagan has the transportation infrastructure in place that exists today. However, over the same period of time factors have changed and the long-term financial viability of the Major Street Fund cannot be maintained without some change to the revenue or expenditure side of the equation or through some combination of changes to revenues and expenditures. Without going into a great deal of detail I am making the following observations about the changes that have taken place or will take place: Historical to Present Revenues: • The City was declared to not have the authority to collect the road unit charge in the manner it was being collected and collection was discontinued. • The ad valorem tax levy is a major revenue component of the Major Street Fund revenue and has increased approximately 5% each year. • The ad valorem levy is subject to levy limits when they are implemented by the State and effectively takes a secondary position to the levy necessary to support operations. • It hasn't happened dramatically to date; however interest earnings ($392,712 in 2005) will decline as the cash balance is depleted. • As a result of State policy decisions, the MSA allocations to the City have not keep pace with needs or costs. Historical to Present Expenditures: • More costs have been shifted to the Major Street Fund, e.g. o More street maintenance is charged to the Major Street Fund to reduce pressure on the City's General Fund. 2 o The City's costs for trail construction (external to an actual park) are now charged to the Major Street Fund. o There is more semaphore construction and it is charged to the Major Street Fund. • The nature of most projects has changed, e.g. o More projects involve reconstruction and cannot realistically be charged to anyone else, i.e. there are fewer assessments and fewer partners to share in the cost. o For a variety of reasons, assessments are more difficult to collect. • Additional traffic calming and other citizen requested control devices and projects are being implemented as the community matures and traffic increases. • Projects have become significantly more expensive due to the cost of materials, right of way and easement acquisition, and environmental requirements, among other factors. Historical to Present General: • The City has been the lead agency for the construction of certain projects which advances the construction schedule while increasing the City's responsibility and in some cases the City's overall costs. It reduces the City's option of getting out of the project after work has begun or in capping its financial exposure. • The City's five year capital improvement plan has tended to finance obligations in a five-year time frame without demonstrating long-term sustainability. The TINA study with the resulting long-term deficit demonstrates the challenge of combing short-term needs and objectives with long-term needs and objectives and dealing with the consequences of today's decisions. For example, should the City be saving today's dollars for construction of a bridge on the ring road in the future or improving Pilot Knob Road today with today's dollars. • The City has not developed a formal policy that matches the traveling public's expectations and pain threshold for delay and inconvenience with the City's long-term ability to stay ahead of the problems. The City has admirably instead tried to stay ahead of the pain threshold through transportation improvements. This City approach seems to be contrary to the approach of Dakota County, the Metropolitan Council and both the State and Federal Governments. The result of the City's more responsible response to transportation needs seems to result in higher City costs and even less assistance, especially from the State and Federal governments. It may also inadvertently impact acceptance or use of mass transit options. • No clear separation of expectations has been made between local streets for which the City has 100% responsibility and the highways where the County or State has the ultimate responsibility, but the highways happen to run through the City. ~' Future: The current funding question for the Highway 149 improvement project, the potential for reduction in special assessments on the Meadowview Road/Alexander Road project, the results of the TINA study, and the overall transportation needs in the metropolitan area and across the State are all factors in bringing this issue to the forefront in Eagan at this time. It is not very difficult to see and understand the magnitude of the challenge; however, determining the appropriate City policies to respond is much more challenging. The following is not intended to determine any particular course of action but to articulate the basis from which we can have the discussion and determine a course of action to proceed. Future Revenues: In general it probably will be impossible to raise all the money that could be spent on good and potentially justifiable transportation improvements within the City of Eagan. Having said that, I offer the following bullet summary ideas of potential changes to the current revenue stream that may be helpful on the revenue side; these all have pros and cons and other issues which I have chosen not to discuss in this memo and most of the ideas are not original with me. The amount of revenue that could be raised individually or in combination has not been determined, but would vary widely and may or may not be worth the challenge to get implemented: City Controlled: • Increase the ad valorem tax levy dedicated to the Major Street Fund (potentially subject to levy limits). • Raid other trunk fund balances and use the money for transportation. • Raise water and sewer user rates to support more operations and/or other infrastructure improvements. • Bond to advance dollars or to allow the reallocation of existing revenue streams, e.g. getting outside of levy limits. • Implement a contractual road user charge as a condition of subdivision approval. • Implement various franchise fees that could free up or redirect other City revenue sources. Require State Authorization or Result From State Action: • Increase in the State gas tax. • Increase in vehicle registration fees. • More State resources through bonding or some other mechanism. • Sales tax exemptions to reduce costs. • Increased local funding options, e.g. local sales taxes, wheelage taxes, street utilities, etc. • Tax Increment Financing for significant transportation improvements. • Road Unit Charges as impact fees. 9' Future Expenditures: There are really only two ways to reduce the City's expenditure obligation regarding transportation improvements: 1) getting someone else to pay more of the project costs; or 2) reducing the number and scope of the projects that are undertaken. These changes may include: • Increasing the amount of assessments thereby reducing the net due from other City revenue sources. • Prioritizing potential projects on a longer time frame and delaying lower priority projects. • Redefining the City strategy to deal primarily with local streets and local obligations requiring the County, Met Council and State to shoulder responsibility for transportation problems on their systems and joining in, if and when, they are ready to take action. Future General: • Some revenue enhancement choices have the potential to impact the City's bond ratings. A number of reasons why the City has continually been upgraded will disappear as a result of some of these potential choices, e.g. fund balances, fund integrity, and overall financial management. • Future costs for storm water treatment and water quality may require a review of similar funding options as it appears there will be or already is a significant unfunded mandate for implementation of improvements to the water quality of storm water discharge. • Bonding and/or MSA advances are often mentioned as solutions to funding problems and strictly from ashort-term perspective they are possible solutions. However, advancing money through bonding or early receipt of future entitlements does not increase the long-term availability of funds. In fact, unless there is serious inflation, interest costs will reduce the money available to actually complete projects. In rapid growth situations bonding provides a better match between the citizens benefiting and the citizens paying, but at this stage in Eagan's life cycle, that is not a factor. • Actual or perceived increased traffic congestion and problems may become an economic development issue for companies considering expansion and/or relocation decisions. Public Policy Issues: 1. Should a policy be put in place redefining the City's use of its available transportation dollars away from the larger County/regional problems to more clearly defined focal obligations or to projects where other agencies decide rightfully or not that they have no interest, e.g. ring road? 2. What is the appropriate balance between being proactive in avoiding citizen transportation pain and inconvenience through projects and the ~~ City's ability or willingness to pay for improvements, absent the willingness or ability of other agencies to provide appropriate resources? 3. Should the City implement any changes to its locally controlled revenue streams to add more local resources to the revenue mix? 4. Should the City increase its ad valorem tax levy for increased transportation funding with or without more commitment from other agencies with equal or greater obligations to the improvements? 5. What role should the City play in advocating for changes at the State level regarding transportation needs? I have intentionally stayed away from the numbers in this memo; instead I have tried to cover the background and potential changes from a policy perspective. I believe as this is written we can use it to ask the Finance Committee to consider the public policy implications and potentially recommend changes necessary to benefit the traveling public in the City through appropriate and affordable transportation improvements. Practically, the City's response likely will need to consist of amulti-faceted approach in responding to transportation improvement needs while getting the expected revenues and expenditures in balance. To a great extent getting revenues and expenditures in balance is dependent on others over which we have no control and only limited influence. Directo Administrative Services cc: Director of Public Works Colbert City Engineer Matthys Transportation Engineer Plath Chief Financial Officer Pepper 6 FINANCE COMMITTEE MEETING Meeting Notes February 20, 2007 Attendance: Mayor Maguire, Councilmember Carlson, City Administrator Hedges, Director of Public Works Colbert, City Engineer Matthys, Transportation Engineer Plath, and Director of Administrative Services VanOverbeke. Councilmember Carlson opened the meeting at 4:50pm requesting some background on the Highway 149 project, specifically regarding the reasons for the significant increase in the City?s financial obligation to the project. Director of Public Works Colbert explained how the increased cost of materials and right of way along with increased project scope, combined with the State and Federal contribution caps are the primary factors in the increasing City share. Preliminary cost estimates also became outdated as the project progressed over the 4 year time frame. Mr. Colbert also reported on his meetings earlier in the day with Legislative Representatives at the State Capitol attempting to gain additional financial support for the project. Inclusion in the Governor?s transportation bonding bill appears to hold the most hope for an increased State contribution. Staff was directed to continue pursuit of additional funding and is attempting to schedule a meeting with Department of Transportation officials. Councilmember Carlson noted concerns about the precedent of the City spending its resources on State highway needs thereby encouraging the State to continue to ignore its obligations and to transfer the financial responsibility for more projects to local units of government. In response to a question about future similar needs Director Colbert noted other similar projects outlined in the TINA study including Highway 55 to 6 lanes, Highway 149 to 8 lanes, Highway 149/Interstate 494 interchange, a new interchange on Interstate 494 in coordination with Inver Grove Heights, Highway 3 to 4 lanes and Highway 13 (balance to 4 lanes). Staff was directed to outline a menu of options to provide funding for the City?s additional cost for Highway 149 and to bring projected long-term revenues into balance with transportation improvement needs. It was suggested that a policy be developed that addresses long-term needs and provides the same long-term financial stability that the City has experienced historically. The long-term policy should encompass the larger picture including the CIP and not rely on reappropriating other dedicated City resources. An increase to the dedicated ad valorem tax levy may very well need to be a component of the long-term financing plan. Staff noted the likely potential of other City initiatives competing for the same City resources. The Finance Committee desires to review the big picture and the menu options before consideration is given to approving the contract for the Highway 149 project. The contract is scheduled for consideration on April 5, 2007. The Finance Committee will meet again during the first week of March to continue its fact finding in preparation for making a funding recommendation to the full City Council. Prepared by EJV To: THOMAS L HEDGES, CITY ADMINISTRATOR From: THOMAS A COLBERT, PUBLIC WORKS DIRECTOR Date: FEBRUARY 15, 2007 Subject: FINANCE COMMITTEE MEETING ? FEBRUARY 20, 2007 On January 2, 2007, the City Council directed the Finance Committee to review the local financing obligations of City Project 778 (TH 149 upgrade) prior to the contract award scheduled for the April 5 Council meeting. The need for this review is precipitated by the significant escalation in local cost participation due to state and federal contribution caps. It is projected that the growing local cost obligations of this project will exceed the short range funding available in the City?s Major Street Fund (MSF) creating a deficit of ~$2.5 million at the end of the currently approved 5-yr. CIP (2011). This memo will provide some background information about the project, its cost, the status of the MSF in relation to the currently approved 5 yr. CIP and alternative funding options for the Committee?s consideration and discussion. In addition to evaluating the financial obligations of this project to the long-term solvency of the MSF, it may also be beneficial to have future Finance Committee reviews of other major pending obligations facing the City in the foreseeable future, and its forecasted ability to financially meet those obligations as well. PROJECT 768, TH 149 UPGRADE Background State Trunk Highway 149 is functionally classified as a Minor Arterial in the Metropolitan Council?s regional roadway system. As such, it qualifies for various funding programs administered by the Met Council as well as any funding that MnDOT elects to allocate as part of their State Transportation Improvement Plan (STIP). Wescott Rd. Safety The major driving issue for some type of improvement initiated from safety concerns for the Wescott Rd. intersection (technically located in Inver Grove Heights). The Wescott Rd. intersection used to be two offset ?T? intersections and was part of Dakota County Road 63 (Dodd Rd. to the south in Eagan and Baffin/Argenta Trail to the north in IGHts). As part of local development in IGHts, and the jurisdictional turnback of County road 63 to both communities, the Baffin/Argenta Trail intersection was realigned to create the 4- legged intersection that exists today. This intersection has had a growing history of Finance Committee Memo February 15, 2007 Page 2 crashes and related safety concerns. MnDOT had allocated ~$300,000 to install a signal at this intersection under one of their Safety Enhancement projects. However, the elevation differential (~2.5ft.) between the TH 149 mainline and the parallel railroad tracks precluded the mere placement of signal lights. It required a full reconstruction of TH 149 to raise it to match the RR elevation. This subsequent reconstruction of TH 149 (~1,000 ft. in both directions) significantly exceeded the safety improvement funds for just the signal project. TH 149 Funding Opportunities Since TH 149 was not identified as a priority roadway on their reconstruction program, MnDOT planned to proceed with only a structural maintenance overlay which would have pushed this highway?s eligibility for any type of upgrade/expansion improvement even further back in their program?s priority. Not wanting to lose an opportunity, the City of Eagan took the lead in applying for Federal funding through the Surface Transportation Program (STP) knowing that the safety issues, traffic volumes and intermodal pedestrian trail would help it quality. Subsequently, the City was successful in securing the maximum amount of $5.5 million in Federal funding. We then worked with MnDOT to get them to commit their signal safety project and resurfacing maintenance dollars towards the project. We also pursued MnDOT?s Access Management funds due to the number of accesses that would be closed and/or restricted as a result of an upgrade to a 4-lane divided roadway. However, MnDOT would not commit any highway construction/improvement dollars to this project. All totaled, MnDOT?s contribution was maxed out at $2,140,000. Also, since part of the project would be located Inver Grove Heights, that city would contribute $220,500. Cost Estimates The predesign project cost estimate and funding contributions were identified in the City?s Feasibility Report and presented at the Public Hearing on April 5, 2005. The project was approved with authorization to proceed with detailed design and right of way acquisition. During the ensuing 18 months, the project?s scope was extended further south into IGHts per their request (to Rich Valley Blvd. ? County Road 71). Federal & State design, environmental and process requirements combined with quickly escalation construction and property acquisition costs resulting in the following revised estimates (includes inflationary adjustments on Federal Funds): Source Feas. Report Est. Final Design/Pre-Bid Est. Federal STP Funds $5,500,000 $6,094,000 (+ 11%) MnDOT Funds $2,140,000 $2,256,000 (+ 5%) Inver Grove Hts. $ 220,500 $ 803,197 (+264%) Everything Else (Eagan) $3,310,860 $7,411,168 (+124%) TOTAL $11,171,360 $16,564,365 (+ 48%) Finance Committee Memo February 15, 2007 Page 3 IMPACT ON MSF BALANCE At the time of the F.R. estimate in 2005, the City?s MSF had a projected surplus in 2010 of $9.2 million (the TH 149 improvement was not anticipated and related costs were not included in the ?06-?10 CIP). In 2006, when preparing the next CIP (2007-2011), the TH 149 Feasibility Report estimate of the City?s obligation was adjusted with a best guess estimate to $4,928,400 (+1.6M). This resulted in a projected MSF deficit of $340,000 in 2011. The most recent final design/pre-bid estimate of $7,411,168 is now projected to increase the MSF deficit to ~$2,500,000 by 2012. It should be noted that this projected deficit may substantially increase even further as other future programmed projects are re-estimated with the next CIP update due to continued industry cost escalations. ISSUE AT HAND Technically, the City has sufficient funding to finance the proposed TH 149 project since projected deficits are for the end of the 5 yr CIP cycle. However, in order to avoid such a deficit, it will become necessary for the City Council to either reduce/eliminate projects in the currently approved CIP?s remaining 4 years (?08-?11), or find additional funding to the MSF (or a combination of both). The remaining 4 years of project costs in the current approved CIP is $14,132,000, of which $9,236,000 is dedicated to pavement preservation of our existing local street system. The remaining $4,896,000 (35%) is programmed for County Road expansion, trailways and congestion relief or safety intersection improvements. I am always available to help identify feasible options and/or modifications to our future construction program or alternative funding scenarios to provide a balanced and deliverable transportation infrastructure for our community. c: Gene VanOverbeke, Director of Administrative Services Russ Matthys, City Engineer Tom Pepper, Chief Financial Officer Tim Plath, Transportation Engineer To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Date: February 14, 2007 Subject: Financing Street and Highway Infrastructure At your request I am writing this memo to summarize how the City has historically financed the construction of Streets and Highways and what new financing options might be available into the future. In general my approach to this memo is to look at what?s happening today, how we got there, and what options are available into the future. From this basis the City Council can develop the appropriate public policies to continue providing an appropriate and affordable level of transportation infrastructure to the community. Unfortunately, bringing the two general transportation goals of appropriate and affordable together is becoming more challenging by the day. Historical to Present For a number of years Eagan was basically involved in the construction of two types of streets: 1) new residential streets paid for 100% as a result of development which were financed primarily by special assessments or through special assessment waivers with developers; 2) new or upgraded oversized streets (major thoroughfares, minor and intermediate arterials and collector streets and commercial-industrial streets), which were paid for partially by assessments against benefiting property owners and the balance or City share was paid for from other City revenue sources. In the late 1970?s the City consolidated its available street revenue sources into the Future Road Construction Fund which was subsequently renamed the Major Street Fund. Authority for a Dakota County Road and Bridge tax levy was transferred to the City for taxes payable in 1980 and the City has subsequently used an ad valorem tax levy as a major funding source for the Major Street Fund. Other Major Street Funding sources historically included the City?s allocation of Municipal State Aid (MSA), the Road Unit Charge, and interest earnings. After the discontinuation of the Road Unit Charge the available funding sources were reduced to the tax levy, MSA, and interest earnings. State and/or Federal dollars were also used to assist in completing projects in which they had an interest; the effect is similar to assessments in that they reduce the City?s ultimate share of the total project cost. Currently some dollars are collected for street improvements resulting from the completion of AUAR studies. The money is designated for transportation improvements subsequently constructed within the study area. We usually do not consider special assessments as a funding source for the Major Street Fund since that Fund?s obligation is for construction costs left after special assessments have been considered. In other words the City?s share of the costs paid through the Major Street Fund is already net of the amount of assessments that can be collected on the project. The effect of this accounting/process from a practical aspect is to get money for each project from every available source, i.e. assessments, County, State, Federal, etc. and to charge the balance to the Major Street Fund and use its available revenue sources (ad valorem tax levy, MSA, interest) to fill the gap and fully fund the project. I believe a review of this system shows that it has worked very well over the years and this system is one of the reasons that Eagan has the transportation infrastructure in place that exists today. However, over the same period of time factors have changed and the long-term financial viability of the Major Street Fund cannot be maintained without some change to the revenue or expenditure side of the equation or through some combination of changes to revenues and expenditures. Without going into a great deal of detail I am making the following observations about the changes that have taken place or will take place: Historical to Present Revenues: ? The City was declared to not have the authority to collect the road unit charge in the manner it was being collected and collection was discontinued. ? The ad valorem tax levy is a major revenue component of the Major Street Fund revenue and has increased approximately 5% each year. ? The ad valorem levy is subject to levy limits when they are implemented by the State and effectively takes a secondary position to the levy necessary to support operations. ? It hasn?t happened dramatically to date; however interest earnings ($392,712 in 2005) will decline as the cash balance is depleted. ? As a result of State policy decisions, the MSA allocations to the City have not keep pace with needs or costs. Historical to Present Expenditures: ? More costs have been shifted to the Major Street Fund, e.g. More street maintenance is charged to the Major Street Fund to o reduce pressure on the City?s General Fund. 2 The City?s costs for trail construction (external to an actual park) are o now charged to the Major Street Fund. There is more semaphore construction and it is charged to the o Major Street Fund. ? The nature of most projects has changed, e.g. More projects involve reconstruction and cannot realistically be o charged to anyone else, i.e. there are fewer assessments and fewer partners to share in the cost. For a variety of reasons, assessments are more difficult to collect. o ? Additional traffic calming and other citizen requested control devices and projects are being implemented as the community matures and traffic increases. ? Projects have become significantly more expensive due to the cost of materials, right of way and easement acquisition, and environmental requirements, among other factors. Historical to Present General: ? The City has been the lead agency for the construction of certain projects which advances the construction schedule while increasing the City?s responsibility and in some cases the City?s overall costs. It reduces the City?s option of getting out of the project after work has begun or in capping its financial exposure. ? The City?s five year capital improvement plan has tended to finance obligations in a five-year time frame without demonstrating long-term sustainability. The TINA study with the resulting long-term deficit demonstrates the challenge of combing short-term needs and objectives with long-term needs and objectives and dealing with the consequences of today?s decisions. For example, should the City be saving today?s dollars for construction of a bridge on the ring road in the future or improving Pilot Knob Road today with today?s dollars. ? The City has not developed a formal policy that matches the traveling public?s expectations and pain threshold for delay and inconvenience with the City?s long-term ability to stay ahead of the problems. The City has admirably instead tried to stay ahead of the pain threshold through transportation improvements. This City approach seems to be contrary to the approach of Dakota County, the Metropolitan Council and both the State and Federal Governments. The result of the City?s more responsible response to transportation needs seems to result in higher City costs and even less assistance, especially from the State and Federal governments. It may also inadvertently impact acceptance or use of mass transit options. ? No clear separation of expectations has been made between local streets for which the City has 100% responsibility and the highways where the County or State has the ultimate responsibility, but the highways happen to run through the City. 3 Future: The current funding question for the Highway 149 improvement project, the potential for reduction in special assessments on the Meadowview Road/Alexander Road project, the results of the TINA study, and the overall transportation needs in the metropolitan area and across the State are all factors in bringing this issue to the forefront in Eagan at this time. It is not very difficult to see and understand the magnitude of the challenge; however, determining the appropriate City policies to respond is much more challenging. The following is not intended to determine any particular course of action but to articulate the basis from which we can have the discussion and determine a course of action to proceed. Future Revenues: In general it probably will be impossible to raise all the money that could be spent on good and potentially justifiable transportation improvements within the City of Eagan. Having said that, I offer the following bullet summary ideas of potential changes to the current revenue stream that may be helpful on the revenue side; these all have pros and cons and other issues which I have chosen not to discuss in this memo and most of the ideas are not original with me. The amount of revenue that could be raised individually or in combination has not been determined, but would vary widely and may or may not be worth the challenge to get implemented: City Controlled: ? Increase the ad valorem tax levy dedicated to the Major Street Fund (potentially subject to levy limits). ? Raid other trunk fund balances and use the money for transportation. ? Raise water and sewer user rates to support more operations and/or other infrastructure improvements. ? Bond to advance dollars or to allow the reallocation of existing revenue streams, e.g. getting outside of levy limits. ? Implement a contractual road user charge as a condition of subdivision approval. ? Implement various franchise fees that could free up or redirect other City revenue sources. Require State Authorization or Result From State Action: ? Increase in the State gas tax. ? Increase in vehicle registration fees. ? More State resources through bonding or some other mechanism. ? Sales tax exemptions to reduce costs. ? Increased local funding options, e.g. local sales taxes, wheelage taxes, street utilities, etc. ? Tax Increment Financing for significant transportation improvements. ? Road Unit Charges as impact fees. 4 Future Expenditures: There are really only two ways to reduce the City?s expenditure obligation regarding transportation improvements: 1) getting someone else to pay more of the project costs; or 2) reducing the number and scope of the projects that are undertaken. These changes may include: ? Increasing the amount of assessments thereby reducing the net due from other City revenue sources. ? Prioritizing potential projects on a longer time frame and delaying lower priority projects. ? Redefining the City strategy to deal primarily with local streets and local obligations requiring the County, Met Council and State to shoulder responsibility for transportation problems on their systems and joining in, if and when, they are ready to take action. Future General: ? Some revenue enhancement choices have the potential to impact the City?s bond ratings. A number of reasons why the City has continually been upgraded will disappear as a result of some of these potential choices, e.g. fund balances, fund integrity, and overall financial management. ? Future costs for storm water treatment and water quality may require a review of similar funding options as it appears there will be or already is a significant unfunded mandate for implementation of improvements to the water quality of storm water discharge. ? Bonding and/or MSA advances are often mentioned as solutions to funding problems and strictly from a short-term perspective they are possible solutions. However, advancing money through bonding or early receipt of future entitlements does not increase the long-term availability of funds. In fact, unless there is serious inflation, interest costs will reduce the money available to actually complete projects. In rapid growth situations bonding provides a better match between the citizens benefiting and the citizens paying, but at this stage in Eagan?s life cycle, that is not a factor. ? Actual or perceived increased traffic congestion and problems may become an economic development issue for companies considering expansion and/or relocation decisions. Public Policy Issues: 1. Should a policy be put in place redefining the City?s use of its available transportation dollars away from the larger County/regional problems to more clearly defined local obligations or to projects where other agencies decide rightfully or not that they have no interest, e.g. ring road? 2. What is the appropriate balance between being proactive in avoiding citizen transportation pain and inconvenience through projects and the 5 City?s ability or willingness to pay for improvements, absent the willingness or ability of other agencies to provide appropriate resources? 3. Should the City implement any changes to its locally controlled revenue streams to add more local resources to the revenue mix? 4. Should the City increase its ad valorem tax levy for increased transportation funding with or without more commitment from other agencies with equal or greater obligations to the improvements? 5. What role should the City play in advocating for changes at the State level regarding transportation needs? I have intentionally stayed away from the numbers in this memo; instead I have tried to cover the background and potential changes from a policy perspective. I believe as this is written we can use it to ask the Finance Committee to consider the public policy implications and potentially recommend changes necessary to benefit the traveling public in the City through appropriate and affordable transportation improvements. Practically, the City?s response likely will need to consist of a multi-faceted approach in responding to transportation improvement needs while getting the expected revenues and expenditures in balance. To a great extent getting revenues and expenditures in balance is dependent on others over which we have no control and only limited influence. _____________________________ Director of Administrative Services cc: Director of Public Works Colbert City Engineer Matthys Transportation Engineer Plath Chief Financial Officer Pepper 6 A ��.`,. bblik- -7u-- City of Eap ma To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Date: February 20, 2007 Subject: Major Street Infrastructure Funding Options It is my understanding that staff was directed to undertake two activities resulting from the Finance Committee meeting of February 20, 2007. First, a menu of options is to be presented to pay for the significant cost increase ($2.5 more than budgeted in the 2007 CIP) to the City's obligation for Highway 149. 1 believe we might have created the misunderstanding that dollars are not available in the Major Street Fund to actually make the payment. The dollars are available and can be used for this obligation. The deficit that is created is in the 5 -year CIP currently programmed through 2011. For all practical purposes there is no short-term problem in proceeding with the project and in making the payment from the Major Street Fund. The problem is long-term in getting projected revenues and expenditures into balance. That will probably require a combination of new revenues and reduced expenditures. The following table illustrates the five year CIP including the additional $2.5 million in Highway 149 costs added in 2007. Major Street Fund 2007 -- 2011 CIP Presentation 2007 2008 2009 2010 2011 Totals Beginning Cash Balance $11,461 $ 1,921 $ (1,677) $ (2,670) $ (2,846) $11,461 Add itons: Property Taxes 1,188 1,188 1,188 1,188 1,188 5,940 Municipal State Aid 755 755 755 1,555 1,555 5,375 Total Receipts 1,943 1,943 1,943 2,743 2,743 11,315 Subtractions: Financing Obligations 11,483 5,541 2,936 2,919 2,736 25,615 Total Expenditures 11,483 5,541 2,936 2,919 2,736 25,615 Ending Cash Balance $ 1,921 $ (1,677) $ (2,670) $ (2,846) $ (2,839) $(2,839) Using the increased 2007 costs, adjusting the 2007 tax levy to the actual amount, and including a 5% increase in the tax levy for the years 2008 through 2011 results in the following CIP Presentation: 2007 -- 2011 CIP With 5% Tax Increase and $2.5 Million Additional 2007 Costs Ending Cash Balance $ 1,981 $ (1,457) $ (2,262) $ (2,181) $ (1,845) $ (1,845) A long-term increase in the ad valorem tax levy beginning in payable 2008 of $1.0 million with no other changes in the projected expenditures (except the additional $2.5 million in 2007) results in the following 5 -year CIP projection. 2007 -- 2011 CIP With 5% Tax Increase and $2.5 Million Additional 2007 Costs With Tax Increase Beginning in Payable 2008 2007 2008 2009 2010 2011 Totals Beginning Cash Balance $11,461 $1,981 $(457) $(212) $ 971 $11,461 Additons: Property Taxes 2007 2008 2009 2010 2011 Totals Beginning Cash Balance $11,461 $ 1,981 $(1,457) $(2,262) $(2,181) $11,461 Additons: 755 793 755 1,555 1,555 5,413 Property Taxes 1,248 1,310 1,376 1,445 1,517 6,896 Municipal State Aid 755 793 755 1,555 1,555 5,413 Total Receipts 2,003 2,103 2,131 3,000 3,072 12,309 Subtractions: 11,483 5,541 2,936 2,919 2,736 25,615 Financing Obligations 11,483 5,541 2,936 2,919 2,736 25,615 Total Expenditures 11,483 5,541 2,936 2,919 2,736 25,615 Ending Cash Balance $ 1,981 $ (1,457) $ (2,262) $ (2,181) $ (1,845) $ (1,845) A long-term increase in the ad valorem tax levy beginning in payable 2008 of $1.0 million with no other changes in the projected expenditures (except the additional $2.5 million in 2007) results in the following 5 -year CIP projection. 2007 -- 2011 CIP With 5% Tax Increase and $2.5 Million Additional 2007 Costs With Tax Increase Beginning in Payable 2008 2007 2008 2009 2010 2011 Totals Beginning Cash Balance $11,461 $1,981 $(457) $(212) $ 971 $11,461 Additons: Property Taxes 1,248 1,310 1,376 1,445 1,517 6,896 Tax Increase , 11000 1,050 11103 1,158 4;310 Municipal State Aid 755 793 755 1,555 1,555 5,413 Total Receipts 2,003 3,103 3,181 4,102 4,230 16,619 Subtractions: Financing Obligations 11,483 5,541 2,936 2,919 2,736 25,615 Total Expenditures 11,483 5,541 2,936 2,919 2,736 25,615 Ending Cash Balance $ 1,981 $ (457) $(212) $ 971 $2,465 $ 2,465 The following table which is a summary of the currently approved 5 -year CIP illustrates the impact of State and County projects on City resources. See particularly the "Summary by Primary Jurisdiction" area. 2007 -- 2011 CIP By Street Type 1,125,000 City 800,000 Total Project Costs Total 1,925,000 Summary By Primary Jurisdiction State 2007 2008 2009 2010 2011 Totals Arterial & Collector 3,003,244 Total 9,526,644 State 4,928,400 1,450,500 6,378,900 County 470,000 1,900,000 1,200,000 3,570,000 City 3,783,373 3,342,236 750,000 805,000 1,555,000 Total 5,398,400 3,350,500 750,000 805,000 1,200,000 11,503,900 Local Streets City Trails City Sealcoating City Intersection Improvements State 1,505,500 2,636,700 2,691,000 2,321,000 1,945,000 11,099,200 331,155 366,589 County 1,125,000 City 800,000 125,000 Total 1,925,000 Summary By Primary Jurisdiction State 4,928,400 County 1,595,000 City 3,003,244 Total 9,526,644 156,870 138,500 41,500 234,000 902,025 314,808 203,873 174,736 180,632 1,240,638 150,000 650,000 800,000 125,000 500,000 1,750,000 5,363,400 3,098,500 490,000 800,000 275,000 650,000 500,000 - 3,350,000 1,600,500 650,000 - - 7,178,900 2,025,000 - 500,000 1,200,000 5,320,000 3,108,378 3,783,373 3,342,236 2,359,632 15,596,863 6,733,878 4,433,373 3,842,236 3,559,632 28,095,763 Major Street Fund Share Arterial & Collector 5,363,400 3,098,500 490,000 665,000 1,000,000 10,616,900 Local Streets 1,007,000 1,695,460 1,454,000 1,538,000 1,321,000 7,015,460 Trails 321,155 156,870 138,500 41,500 234,000 892,025 Sealcoating 366,589 314,808 203,873 174,736 180,632 1,240,638 Intersection Improvements 1,925,000 275,000 650,000 500,000 - 3,350,000 Total Major Street Fund 8,983,144 5,540,638 2,936,373 2,919,236 2,735,632 23,115,023 The table demonstrates $7,178,900 of City Cost related to State Highways before the additional $2,500,000 is included bringing the new total to $9,678,900. Any long-term solution will probably require a review of the City's commitment to cost sharing on State and/or County projects; with review of the timing impact at a minimum. If delaying and/or reducing City obligations to State and/or County projects is an option, the tax increase programmed above is probably the only required City action at this time. In the event the City desires to proceed with State and/or County projects on the schedule of the existing CIP and TINA study other revenue sources will be required. The twenty year shortfall noted in the TINA report is $35 to $50 million or $1.75 to $2.5 million per year. After the $1 million increase noted above the shortfall remains at $.75 to $1.5 million per year in that time frame. Doubling the tax increase to $2 million per year would for all practical purposes eliminate the projected deficits. The following chart demonstrates the impact on the 2007 payable average market value house in Eagan of adding a $1 million levy. Tax Impact Per $1,000,000 Levy Increase Total MSFund City MSFund Tax Tax Estimated Taxes Payable Capacity Capacity $278,021 House Value Levy Rate Rate Amount Increase 2007 Actual 1,247,812 0.01533 0.25239 42.62 $1,000,000 Increase 1,000,000 0,01229 0.26468 34.17 Total 2,247,812 0.02762 76.79 34.17 City Controlled: • Increase the ad valorem tax levy dedicated to the Major Street Fund (potentially subject to levy limits). • Raid other trunk fund balances and use the money for transportation. Raise water and sewer user rates to support more operations and/or other infrastructure improvements. • Bond to advance dollars or to allow the reallocation of existing revenue streams, e.g. getting outside of levy limits. • Implement a contractual road user charge as a condition of subdivision approval. Implement various franchise fees that could free up or redirect other City revenue sources. Require State Authorization or Result From State Action: • Increase in the State gas tax. • Increase in vehicle registration fees. • More State resources through bonding or some other mechanism. • Sales tax exemptions to reduce costs. • Increased local funding options, e.g. local sales taxes, wheelage taxes, street utilities, etc. • Tax Increment Financing for significant transportation improvements. • Road Unit Charges as impact fees. Discount rate5.0%4.0%5.0%5.0%5.0% Number of years 30 30 40 300 20 Addl taxes/yr$ 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Current levy$ 23,500,000 % incr - addl taxes4.3% Incr for avg homeowner$ 30 PV of incremental taxes raised =$ 15,372,451$ 17,292,033$ 17,159,086$ 19,999,991$ 12,462,210